Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
06/18/1996, 3 - 1995-1997 FINANCIAL PLAN SUPPLEMENT
1995 - 97 FINANCIAL PLAN 1 SUPPLEMENT 1 _ ... :.:... .. Preliminary 1996 - 97 Budget 1 i 1 i 1 y s I ' 1 L:�, .:F' Z. Y.a$a.P�._n.a.ffi'$�CiiYti�•y .... .. (�pn' 1 1 CITY OF SAN LUIS OBISPO 1 i 1 1995-97 FINANCIAL PLAN SUPPLEMENT & PRELIMINARY 1996--97 BUDGET ALLEN SETTLE, MAYOR DODIE WILLIAMS, VICE—.MAYOR BILL ROALMAN, COUNCIL MEMBER DAVE ROMERO, COUNCIL MEMBER, KATHY SMITH, COUNCIL. MEMBER John Dunn, City Administrative Officer 1 . ' Prepared by the Department of Finance Bill Statler, Director of Finance/City Treasurer 1 CI'T'Y OF SAN LUIS OBISPO,. CALIFORNIA REPORT PRODUCTION AND ANALYSIS ' Budget Review Team ' Linda Asprion, Revenue Manager Carolyn Dominguez, Accounting Manager , Wendy George, Assistant to the City Administrative Officer Ken Hampian, Assistant City Administrative Officer ' Ann Slate, Director of Personnel Bill Statler, Director of Finance CIP Review Committee ' Carolyn Dominguez, Accounting Manager , Wendy George, Assistant to the City Administrative Officer Ken Hampian, Assistant City Administrative Officer Arnold Jonas, Director of Community Development ' Paul LeSage, Director of Parks & Recreation Mike McCluskey, Director of Public Works (Chair) John Moss, Utilities Director ' Bill Statler, Director of Finance Department of Finance Staff , Linda Asprion, Revenue Manager Carolyn Dominguez, Accounting Manager ' Ella Goven, Administrative Secretary Teri Maa, Information Systems Manager Bernie Ries, Customer Services Supervisor , Vi Sheldon, Accounting Supervisor Bill Statler, Director of Finance Department Fiscal Officers , Sue Baasch, Utilities Kathy Koop, Parks & Recreation , Kim Condon, Assistant City Clerk Mary Kopecky, Community Development ' Viv Dilts, Fire Jill Sylvain, Personnel Carolyn Dominguez, Finance Bart Topham, Police Dave Elliott, Public Works Sharon Woodward, City Attorney ' Graphics Coordination ' Sue Baasch, Utilities TABLE OF CONTEN i S ' PREFACE ; ' Section A INTRODUCTION Budget Message A-1 ' Budget Highlights A-5 Directory of Officials and Advisory Bodies A-12 Organization of the City A-13 Mission Statement A-14 Awards for Distinguished Budget Presentation A-15 ' Section B POLICIES AND OBJECTIVES B-1 ' Section C BUDGET GRAPHICS AND SUMMARIES C-1 ' Section D OPERATING PROGRAMS Overview D-1 Operating Expenditures by Function D-2 Operating Expenditures by Program ' Public Safety D-4 Public Utilities D-5 Transportation D-6 ' Leisure, Cultural & Social Services D-7 Community Development D-8 General Government D-9 Operating Expenditures by Department D-10 ' Operating Expenditures by Type-All Funds Combined D-12 Operating Expenditures by Type-General Fund D-13 Significant Operating Program Changes D-14 ' Section E CAPITAL IMPROVEMENT PLAN (CIP) ' Overview E-1 Summary of CIP Expenditures by Function E-2 ' Summary of CIP Expenditures.by Funding Source E-3 Summary of Capital Improvement Plan Changes E-4 Project Descriptions E-5 ' Section F DEBT SERVICE REQUIREMENTS ' Overview F-1 Debt Service Expenditures by Function F-2 Debt Service Expenditures by Source F-3 a TABLE OF CONTEN i S (continued) ' Section G , CHANGES IN FINANCIAL POSITION Overview G-1 ' Organization of the City's Funds G-2 Combining Financial Position Statements All Funds Combined G-3 , All Governmental Funds Combined G-4 All Enterprise and Agency Funds Combined G-5 Individual Financial Position Statements ' General Fund G-6 Special Revenue Funds Business Improvement Area (BIA) Fund G-7 ' Community Development Block Grant (CDBG) G-8 Gas Tax Fund G-9 Transportation Development Act Fund (TDA) G-10 , Capital Project Funds Capital Outlay Fund G-11 Parkland Development Fund G-12 ' Transportation Impact Fee Fund Equipment Replacement Fund G-14 Debt Service Fund G-15 Enterprise Funds , Water Fund G-16 Sewer Fund G-17 Parking Fund G-18 , Transit Fund G-19 Golf Fund G-20 Agency Fund - Whale Rock Commission G-21 , Section H FINANCIAL AND STATISTICAL TABLES ' Overview H-1 Revenue Summaries ' Summary of Key Revenue Assumptions H-2 Revenues by Major Category and Source H-4 Total Expenditures by Type and Function H-8 ' Interfund Transactions Reimbursement Transfers H-9 Operating Transfers H-10 ' Staffing Summaries Authorized Regular Positions by Department H-12 Authorized Regular Positions by Function H-16 ' Authorized Temporary Full-Time Equivalents (FTE's) by Function H-17 Other Statistical and Financial Summaries Appropriations Limit History H-18 Demographic and Statistical Summary H-19 ' Revenue and Expenditure Trends - Last Five Completed Years H-20 Section I , BUDGET REFERENCE MATERIALS I-1 b , 1 . PREFACE '1 1 ' PREFACE ' HOW TO USE THIS FINANCIAL PLAN SUPPLEMENT ' This supplement reflects the City's continued use of a two-year financial plan which emphasizes long-range plarming and effective program management. The benefits identified when the City's first two-year plan was prepared for 1983-85 continue to be realized: ■ Reinforcing the importance of long-range planning. ■ Concentrating on developing and budgeting for significant objectives. ■ Establishing realistic schedules for completing program objectives ■ Creating a pro-active budget providing for orderly and structured operations. ■ Promoting more orderly spending patterns. ■ Reducing the amount of time and resources allocated to preparing annual budgets. Appropriations continue to be made annually; however, the Financial Plan is the foundation for preparing the ' budget for the second year. Additionally, unexpended operating appropriations from the first year may be carried over for specific purposes into the second year with the approval of the City Administrative Officer. . ' The 1996-97 Budget document uses the same format as the 1995-97 Financial Plan and is organized into the following sections, which primarily focus on changes from its parent document: ' ■ Section A-Introduction. Includes the Budget Message from the City Administrative Officer highlighting key issues considered in preparing the Financial Plan Supplement. ' ■ Section B - Policies and Objectives. Highlights any changes to the 1995-97 Financial Plan policies and objectives. ■ Section C - Budget Graphics and Summaries. Provides simple tables and graphs which highlight key financial relationships and summarize the overall budget document. ■ Section D - Operating Programs. Presents the operating budget at the function, operational, and program levels, and summarizes changes from the 1995-97 Financial Plan. ■ Section E-Capital Improvement Plan. Summarizes changes in capital improvement plan expenditures from the 1995-97 Financial Plan. ■ Section F- Debt Service Requirements. Summarizes the City's debt obligations. ■ Section G - Changes in Fund Balance. Provides an individual summary of revenues, expenditures, and changes in financial position for each of the City's operating funds. ■ Section H - Financial and Statistical Tables. Summarizes revenues by major category and sources; expenditures by type and function; and authorized regular employees by department. ■ Section I - Budget Reference Materials. Lists a number of major policy documents that guide the preparation and execution of the City's financial plan. ' i Section A INTRODUCTION t ' INTRODUCTION ' BUDGET MESSAGE ' TO: City Council ' FROM: John Dunn, City Administrative Officer OVERVIEW The preliminary 1996-97 budget is a balanced one for all of the City's funds: based on projected revenues and beginning fund balances, adequate resources are available to fund the proposed appropriations and maintain fund balances at policy levels. However, we should not let our ability to balance the budget for 1996-97 lull us into complacency about the future. Given current revenue trends, balancing the budget for 1997-99 will be extremely difficult if ' we are to maintain current service levels and achieve important facility and infrastructure improvement goals. By realistically projecting revenues, holding the line on operating cost increases, and maintaining our strong financial position,the proposed 1996-97 budget positions us as best as possible for the future. ' However, based on the serious fiscal difficulties that are likely to be facing us as we begin preparing our next two-year financial plan for 1997-99, we will need to straightforwardly address our fiscal operations in a very fundamental way as part of that process. ' BUDGET PERSPECTIVE Although budgets are adopted annually under the two-year plan concept,it is intended that appropriations in the second year of the plan will be based upon the framework and foundation developed during the two-year planning and budgetary process. ' As more fully discussed below,because of the difficult General Fund budget situation that will be facing us as we prepare the 1997-99 Financial Plan, only those budget requests that respond to Council-directed changes or are absolutely required to deliver essential services have been presented for Council approval for 1996-97. While we received a number of well justified budget requests for 1996-97 (as discussed below under"emerging issues"),we have deferred to 1997-99 all those requests where there would be no ' immediate adverse consequences to doing so. In keeping with this conservative posture for the balance of 1995-97, the preliminary 1996-97 budget proposes no increases to regular staffing and maintains fund balances at policy levels. ' FINANCIAL CONDITION SUMMARY As emphasized during the two-year financial planning process, achieving and maintaining a balanced ' budget has not been an easy task. As a result of difficult decisions made over the past several years, the City's fiscal condition continues to be strong by state and national standards. However, while economic conditions appear to be improving in the state and regionally,we continue to realize shortfalls in several key General Fund revenue areas, most notably retail sales. Additionally, we continue to be adversely affected by the permanent reductions in City resources resulting from State budget take-aways from cities from 1991 through 1994, totalling $1.5 million annually for the City of San Luis Obipso. ' PROSPECTS FOR TEE FUTURE While the proposed General Fund budget for 1996-97 is a balanced one, underlying trends indicate that A-1 BUDGET MESSAGE we will face significant fiscal challenges in preparing the 1997-99 Financial Plan. Simply stated,our key revenue sources are not keeping pace with increases in population (service demands) and inflation (cost of providing services). ' For example, we can reasonably predict that population will grow by a about 1% in the next year, and that inflation will increase by about 3%, for a combined increase in the cost of city services of about 4%, ' excluding any program or capital project enhancements. On the other hand, we do not foresee, based on current trends, any of our key revenues - sales tax, property tax, utility users tax, or transient occupancy tax - growing at these rates. , In fact, for the Christmas quarter of 1995, the latest period for which sales tax information is available, point-of-sale revenues compared with the same quarter in 1994 were down by 2%. While this decline is ' overstated by about 2% due to a state-wide error in reporting sales tax revenues from gas stations, it vividly shows our deteriorating market position, where sales tax revenues for the region for this same period grew by 5%, a difference of 7% between the City and county-wide trends. This underscores one of the key uncertainties detailed in the 1995-97 Financial Plan budget message:even if the state and regional economy improves, there is no assurance that the City will share in this growth. , This is especially true given increased retail competition from the north and south county areas, where sales tax grew by 14% in Paso Robles and by 29% in Pismo Beach in the fourth quarter of 1995. The preliminary 1996-97 budget responds to these trends in two ways: , ■ Limiting increased appropriations to those essential for operations in 1996-97. ■ Maintaining the city's strong fund balance position. Because we can readily foresee a broad picture of emerging fiscal difficulties, City staff teams are currently being formed to prepare a comprehensive forecast to define the fiscal challenges facing us, and , to develop a full range of expenditure reduction and revenue enhancement options reasonably available to us. This work will be undertaken during the Fall of 1996, and we anticipate bringing forth a comprehensive ' view of the City's fiscal condition by early 1997, as a key step preceding the Council's goal-setting for 1997-99. In the interim,while we will not be implementing a formal "hiring freeze",all vacant positions , will be comprehensively reviewed by the CAO on a case-by-case basis before proceeding with any recruitments to fill them,with the goal of leaving unfilled as many positions as possible without adversely affecting essential services. ' The purpose of this "case-by-case" review is a pre-cautionary one: if significant expenditure reductions should be necessary in balancing the 1997-99 budget, regular staffing costs will have to play a leading ' role in this process, as they represent 75% of General Fund operating costs. This case-by-case review provides an early, relatively painless way of partially mitigating the impact of any such cuts on our employees. LEGISLATIVE ISSUES In addition to the revenue issues facing us as a result of local economic circumstances, past experience ' tells us that actions at the State level can also have profound fiscal consequences for us. Legislative, judicial and voter initiative attacks on local government fiscal independence present fundamental challenges that can seriously undermine our best efforts to assure our long-term financial health. The A-2 ' tBUDGET MESSAGE following summanzes three areas of potential vulnerability for cities throughout the State. ' State Budget Cuts Based on the best information available to us at this time, there are no serious proposals under ' consideration to make further revenue cuts to cities nor to significantly reduce State programs provided on the central coast such as Cal Poly or the Men's Colony. ' In fact, based on the Governor's "May Revise" to his proposed 1996-97 budget, the State seems to be in its best fiscal shape in many years. On the other hand,the Governor is proposing to reduce State income taxes,and there is concern that federal reimbursements will not be received at estimated levels; depending ' on the outcome of these issues,there may be renewed interest by the State in pursuing further budget take- aways from cities. Moreover,there is currently no serious consideration underway in this more favorable fiscal environment for restoring any of the cuts made by the State to cities over the past five years. In short, while local government can never rest comfortably from the possibility of more State take-aways, there does not appear to be any immediate threats in this area at this time. Senate Bill 1590 ' As the Council is aware, the recent "Guardino" decision has been tremendously de-stabilizing for many of the State's "general law" cities: revenue increases that were previously believed to be lawfully t implemented may now no longer be valid. For general law cities, the potential adverse consequences are staggering, not just from the future revenue implications, but from the huge liability that they will face if tax revenues collected since 1986 have to be refunded Fortunately, Senator Jack O'Connell has introduced SB 1590(which has passed the Senate and is currently under consideration by the Assembly), which will clarify that while Proposition 62 clearly applies to all future tax increases, any increases approved prior to the effective date of the Guardino decision will continue to be valid. tWhile the passage of SB 1590 is critical to the fiscal health of many cities in California(and as such has been formally supported by the City), it will not directly affect us due to our charter city status: it is ' generally agreed that Proposition 62 only applies to general law cities. On the other hand,passage of SB 1590 would eliminate any doubt about the possible impact of the Guardino decision on the City concerning past reveneue increases. ' Taxpayer light to Vote Act ' This constitutional voter initiative has qualified for the November ballot. If it passes, it will not have any immediate impacts on the City's fiscal condition. However, it will have a tremendously negative impact on the City's ability to manage our financial affairs in the future. Current procedures for approving increases in taxes, fees and assessments would be radically altered by the approval of this initiative. In the area of taxes, for example, the initiative makes it clear that the majority voter approval requirements of Proposition 62 would apply to charter cities for increases in general taxes. This would weaken the "home rule" powers of charter cities. However, by far the more critical feature of this provision is the requirement that any such tax increases can only be voted upon in conjunction with Council member elections. In other words, no matter how compelling the need or the level of voter support for the new revenues, this can only be decided once every two years. This will put cities in very difficult situation in resolving immediate fiscal problems - such as the unprecedented, and without warning, State take-aways that cities faced not long ago - because revenue ' options will simply not be available in a timely manner. This means cities will only have the immediate ' A-3 BUDGET MESSAGE , option of making potentially severe cuts in essential services or needed infrastructure improvements. 1 The initiative's greatest changes are in the area of assessments. Again,while this has no immediate impact ' on the City, it would certainly affect the proposed assessment district for open space protection, as well as any future use of this financing tool in meeting new service requirements or capital improvement needs. In summary,while this initiative will not have any immediate impacts on the City if it is adopted,it would ' have serious consequences for the future by severely limiting our budget-balancing options, especially as we begin struggling with the preparation of the 1997-99 Financial Plan. ' SUMMARY While we believe that we have taken proper steps in positioning the General Fund for the next two-year ' budget preparation process, major fiscal challenges continue to face us in funding our current service levels and capital improvement goals. , The preliminary 1996-97 budget includes the resources required to maintain an acceptable level of service to the community and reflects a careful course of action given our current fiscal environment and the challenges that remain ahead of us. Operating expenditures are being held to the minimum levels necessary to meet basic service level requirements, and strong fund balance levels are being maintained. In summary, in preparing this supplement to the 1995-97 Financial Plan, we have strived to maintain our ' current fiscal condition as we prepare for the future challenge of developing the 1997-99 Financial Plan. 1 1 A1} ' INTRODUCTION BUDGET HIGHLIGHTS ' OVERVIEW The preliminary 1996-97 budget is based on the 1995-97 Financial Plan adjusted for previous Council approved amendments. As discussed in greater detail below, very modest changes are proposed to the current two-year financial plan as part of the 1996-97 budget process. Total proposed appropriations for 1996-97 are 549.3 million summarized as follows: ' Govemmental Funds Enterprise Funds Total Operating Programs $21,583,800 $11,053,000 $32,636,800 1 Capital Outlay 5321,600 5,784,000 11,105,600 Debt Service 1,308,600 4,223,800 5,532,400 TOTAL $28,214,000 $21,060,800 $49,274,800 FINANCIAL PLAN POLICIES AND OBJECTIVES ' The City's key policies and objectives that form the foundation for preparing the budget are clearly set forth in the 1995-97 Financial Plan. With the exception of one small change in the presentation of General Fund equipment replacements as discussed below, no changes to the policies and objectives adopted as part of the 1995-97 Financial Plan are recommended in this supplement. ' Equipment Replacements Effective with the adoption of the 1995-97 Financial Plan,equipment replacements for the enterprise funds are budgeted and accounted for in the Capital Improvement Plan (CIP). For consistency, it is recommended that General Fund equipment replacements also be reflected in the CIP. Since General Fund replacements will continue to be budgeted and accounted for in the Equipment Replacement Fund, this ' change has no material affect on the City's fiscal operations; it only results in a simpler, more consistent presentation of this information. REVENUE HIGHLIGHTS Revenue projections for 1996-97 are generally consistent with the revised estimates presented to Council as part of the 1995-96 mid-year budget review, with the notable exception of sales tax revenues as ' discussed below. General Fund In general,revenue estimates for 1996-97 assume that there will be an improvement in the local economy in the next year, but at a very modest level. Key factors that continue to significantly impact the City's ' revenue picture include: ■ The State's economic recovery, and our level of participation in it. i A-5 BUDGET HIGHLIGHTS ■ Increasing economic competition from the North and South county areas on the City's traditional market position as the commercial center in the county. ■ The impact of any further State take-aways from local government or budget cuts on major local 1 employers such as Cal Poly, the County, and the Mens Colony. The following highlights key revenue projection changes from those outlined in the 1995-96 mid-year budget review; a more detailed analysis of revenue assumptions is provided in Section H of the Financial Plan Supplement. ' ■ Sales tax. Sales tax revenues were projected to increase by 3.5% in 1995-96 and by 4.0% in 1996-97 in the 1995-97 Financial Plan. Based on the latest.quarterly sales tax analysis available, ' sales tax revenue projections are being reduced to 1.0%in 1995-96(a reduction of$130,300)and to 2.5% in 1996-97 (a reduction of$228,200). In summary, for the two-year period, sales tax revenue projections are being reduced by $358500. ■ Construction permits. Based on current trends through May of 1996, the revenue estimate for construction permits for 1995-96 has been increased by $112,700 from the mid-year estimate of $417,300; projections for 1996-97 remain unchanged. ■ Fines and forfeitures. A revised methodology for accounting for forensic laboratory fees by the County in accordance with recently adopted State legislation results in a direct reduction of ' vehicle code fines of$12,000 in 1995-96 and $24,000 in 1996-97. ■ Investment revenue. Investing the debt service reserve (about $700,000) from the 1996 bond financing will result in an increase in interest earnings of$40,000 in 1996-97; this does not represent a net increase in overall resources,however,as interest must also be paid on the reserve amount. ■ Service charges. Based on current trends through May of 1996,the revenue estimate for planning fees for 1995-96 has been increased by $30,000 from the mid-year estimate of $100,000; projections for 1996-97 remain unchanged Additionally, beginning in 1996-97, we will start receiving $18,000 in annual rental income for housing an ambulance at the headquarters fire station. 1 ■ Other revenues. For 1995-96 only, the City will receive a one-time refund from workers' compensation and liability insurance premiums totalling $64,000. ' Enterprise Funds Revenue projections for the enterprise funds - water, sewer, parking, transit, and golf- are based on ' financial plans and rate structures approved by the Council on June 4, 1996, summarized as follows: ■ Water and sewer rates will increase by 3%, which is consistent with previously adopted revenue ' plans for these funds. ■ No rate changes are planned for the parking and transit funds. , A-6 ' BUDGET HIGHLIGHTS ■ A General Fund subsidy of$54,500 in 1996-97 will be required for the Golf Fund. As part of the 1997-99 Financial Plan, a long-term fiscal strategy outlining realistic funding options will be ' prepared for the Golf Fund SUMMARY OF PROPOSED EXPINDTTURE CHANGES Very modest changes are reflected as part of the 1996-97 budget process, summarized as follows: Proposed Changes to the 1995-97 Financial flan for 1996-97 By Function Operating Progrtmrs CIP Projects Total Public Safety $159,800 $108,100 $267,900 Public Utilities 0 300,000 300,000 Transportation 0 1,142,000 1,142,000 Leisure, Cultural, & Social Services 20,000 75,000 95,000 Community Development 0 0 0 General Government 0 55,000 55,000 ' TOTAL $179,800 $1,680,100 $1,859,900 Proposed Changes to the 1995-97 Finmwial Plan for 1996-97 By Source Operating Progrons CIP Projects Total ' General Fund $179,800 $293,500 $473,300 Grants/Other Sources 0 751,500 751,500 Enterprise/Other Funds 0 635,100 635,100 TOTAL $179,800 $1,680,100 $1,859,900 ' Operating program requests reflect an increase of less than 1% from previously approved 1996-97 expenditure levels. The most significant changes are in the capital improvement plan (CIP), with 83% of the projects funded with grants and other sources (45%) or through enterprise or other funds (38%). The following provides brief descriptions of each proposed operating program change and CIP project; further detail is provided in Section D (operating programs) and Section E (capital improvement plan projects) of this Financial Plan Supplement. OPERATING PROGRAM EXPENIDITURES Operating program expenditures for 1996-97 have generally been maintained at the same level approved for 1996-97 in the 1995-97 Financial Plan. Adjustments have been made to the original 1996-97 projections for mid-year approvals with continuing impacts, as well as for approvals already made by Council for community development block grant (CDBG) activities. Payroll projections have also been recast for regular staffing utilizing the most current information available, including revised workers compensation and PERS rates. Recommended changes in operating programs as part of the 1996-97 budget process are detailed in Section D of the Financial Plan Supplement,and are summarized as follows: A-7 BUDGET HIGHLIGHTS Public Safety ■ Emergency response overtime. Adequately funding overtime requirements for firefighters based ' on current minimum staffing standards will cost $120,000 in 1996-97. ■ Apprentice/Firefighter I program. Implementing a new Apprentice/Firefighter I program as previously reviewed by the Council in order to streamline hiring practices,better meet affirmative action goals, and reduce overtime expenditures will cost$39,800 in 1996-97. When this program was introduced for Council consideration on June 4, the Firefighters' Association presented a number of concerns with this program, including the cost estimates. These issues are currently being reviewed by the staff, and based on the results of this analysis, the proposed cost of this program may be subsequently revised. Leisure, Cultural & Social Services ■ Creek monitoring program. Improving our monitoring of creek areas and assisting with the park and open space watch program will cost an additional $10,000 for augmented temporary staffing. ■ Perfonning arts center. Adequately funding the start-up costs for the Performing Arts Center will require an additional $10,000 contribution from the City for 1996-97 in addition to the $40,000 already budgeted for this purpose. ' Other Operating Program Changes ■ Workers compensation premium. Costs for workers' compensation coverage have been reduced by $106,100 for 1996-97 due to improved loss control measures. Of this amount, $84,800 will be saved in the General Fund and $21,300 in the enterprise funds. ■ Liability instvmtce premium. The City's liability insurance premium for 1996-97 will be$110,000 less than originally estimated due to improved loss control measures. ■ Memorandums of agreement (MOA). No assumptions have been in the budget for labor ' agreements that have not been concluded for 1996-97. For the General Fund, a cost of$110,300 for each 1% increase in total compensation is estimated for the employee groups due for re- ' negotiation during 1996-97: executives, mid-managers, police officers, police staff officers, fire battalion chiefs, and the general unit. ■ Street lighting system. Based on an estimated completion date of January 1997, acquiring the street lighting system from PG&E will save the city $60,000 in 1996-97; on-going savings thereafter will be $120,000. These savings are partially offset, however,by interest costs on the bond proceeds issued for this purpose of$45,000 annually. ■ Wide area network operatioym Based on an estimated completion date of January 1997,installing the fiber link with the Police department and corporation yard as proposed in the amended CII' will save the City $8,500 in 1996-97 for lease-line costs.; on-going savings thereafter will be $17,000. ■ Estimated expenditure savings. Under the City's budgeting procedures, regular staffing cost projections are based on all positions being filled throughout the year, cost projections for major supply purchases and service contracts are budgeted on a similar basis. However,past experience A-8 BUDGET HIGHLIGHTS indicates that expenditures are generally less than budgeted amounts, due at least in part to this costing methodology. Since 1989, an "estimated expenditure savings" account has been used to ' account for this factor in preparing fund balance projections. For 1995-97, this was estimated in the General Fund at 1.5%annually of operating program expenditures. In preparing the 1995-97 supplement,we have increased this estimate to 2%based on current trends,resulting in a decrease in funding requirements of about $115,000 annually. CAPITAL EMMOVE U NT PLAN PROJECTS All of the City's construction project and capital purchases which cost more than $15,000 are included in the Capital Improvement Plan(CIP). Changes to the 1995-97 Financial Plan for CIP projects are detailed in Section E of the Financial Plan Supplement, and are summarized as follows: Public Safety ' ■ Vehicle replacements. Replacing four police vehicles will cost $108,100. Public Utilities The following four water and sewer fund projects were approved by the Council as part of the enterprise fund rate review held on June 4, 1996: ■ Water facilities planning. Preparing an infrastructure master plan for the City water distribution system will cost $100,000. ■ Sewer system improvements. Replacing the Casa Street sewer line at an estimated cost of $500,000 will require increasing the allocation for sewer line improvements by $100,000. ' ■ Wastewater facilities planning. Preparing an infrastructure master plan for the City's wastewater collection and treatment systems will cost $100,000. Transportation ■ Prado Road interchange project study report(PSR). Completing the PSR for this interchange will cost an additional $25,000; 50% of this cost will be covered by SLOCOG, for a net City cost of $12,500. ■ Santa Rosa Street bridge design. Completing design of the Santa Rosa Street bridge replacement will cost an additional$30,000;the City will receive funding from SLOCOG for 80%of this cost, ' for a net City cost of$6,000. ■ R guera Street bridge repair/replacement design. Designing the repair or replacement of the Higuera Street bridge will cost$500,000; 80%of this cost will be grant funded, for a net General Fund cost of$100,000. ■ Street drain reconstruction. Improving the Conejo Street and Osos Street drains will cost$30,000 ' and $90,000 respectively, for a total cost of$120,000. ■ Traffic signal interconnections. Upgrading signal interconnections for improved traffic safety and circulation will cost $240,000. This project is 100% grant funded. ' A-9 BUDGET HIGHLIGHTS The following parking fund projects were approved by the Council as part of the enterprise fund rate ' review held on June 4, 1996: ■ Archaeological study of artifacts. Completing the archaeological project for artifacts unearthed during the construction of the Palm Street parking garage will cost $50,000. ■ 860 Pacific parking lot. Improving this site to provide additional temporary parking will cost ' $41,000. ■ Nipomo/Palm parking lot. Improving this site to provide 35 additional parking spaces will cost $136,000. Leisure, Cultural & Social Services , ■ Site improvements at 314-350 Higuera Street. Demolishing structures at 314-350 Higuera Street ' (south of the Higuera and Marsh street intersection) and installing interim landscaping until a master plan for the area is approved will cost $75,000. As the acquisition of this property was financed from the proceeds of the 1996 bond program, it is recommended that these related improvements be funded from the contingency portion of the 1996 bonds. General Government ■ Wide area network (WAIS improvements. Improving the Police and Corporation Yard communication links to the City's WAN will cost $55,000; on-going savings thereafter for lease- line costs will be $17,000 annually. ' OTHER EMERGING LSSUES The proposed 1996-97 budget recommends only those operating program and capital improvement plan , changes deemed necessary to provide essential city services and achieve high priority objectives. However, there are a number of other General Fund proposals that were deferred for this fiscal year. While a small number of these needs may be met through the City's carryover program, most are likely to be proposed as part of the 1997-99 Financial Plan. Proposals submitted for the preliminary 1996-97 budget, but not recommended for Council consideration at this time, include: Operating Pmgrams ■ Customer service training. Improving customer service training in the areas of development review,maintenance management,flood emergency response,and transportation operations would cost $15,000. ■ CLPproject management improvements. Adding one engineering assistant to the regular staffing complement, team-building training for the project management team, and on-going computer- aided drafting training in order to meet CIP project management needs, would cost $80,200. ■ Neighborhood traffic management education. Developing a brochure and television ads to promote safe driving in residential neighborhoods would cost $11,000. ■ GLS computer upgrades. Upgrading computer hardware components and software programs unique to the geodata services program would cost $8,300. ' A-10 BUDGET HIGHLIGHTS ■ Global positioning system receiver. Purchasing a portable receiver for precisely locating geographic features for the GIS system would cost $10,000. ■ Digest version of the City is General Plan Hiring temporary staff to consolidate all the elements of the General Plan into one document would cost $4,300. ' ■ Wodd wide web support. Improving Web support and public access to City information by hiring temporary staff would cost $7,500. tCapital Improvement Plan ' ■ Sidewalk construction. Implementing an enhanced sidewalk installation program in various City neighborhoods would cost $180,000. ■ Street drain reconstruction Converting abandoned wastewater sewers in Bridge and Higuera Streets into a storm drain would cost $75,000. ■ Wide area network improvements. Installing a direct data communications link between County and City offices would cost $50,000. ■ GIS Jule server. Installing a file server for GIS databases and related server client licenses would jcost $32,000. ■ Scanner for engineering and geodata services. Purchasing a large document scanner and software to convert drawing and maps to digital files would cost $20,000. ■ Corpon ion Yard storage building. Constructing an 8,000 square foot storage building with ' covered parking area at the Corporation Yard would cost $200,000. ■ Equipment replacements. Replacing one 1991 police vehicle would cost $24,000; and replacing ' a 5-ton crane with a new 25-ton rough-terrain crane would cost $230,000. Another emerging issue that has not yet been fully defined is anticipated additional funding requirements to implement new public safety and financial management information systems. Both of these components of the information technology master plan adopted by the Council in April of 1995 are currently in the proposal review phase, but initial indications are that neither project has adequate funding in the current ' CIP budget. A supplemental request for funding can be anticipated during the 1996-97 fiscal year, but it is too early in the process to determine the magnitude of the request. 1 r A-11 DIRECTORY OF Ok . iCIALS AND ADVISORY BOuiES 1 CITY COUNCIL Allen Settle, Mayor Dodie Williams, Vice-Mayor ' Bill Roahnan, Council Member Dave Romero, Council Member Kathy Smith, Council Member ADVISORY BODIES Architectural Review Commission Jack Residence Advisory Committee , Bicycle Committee Joint Recreational Use Committee Board of Appeals Mass Transportation Committee Business Improvement Association Parks and Recreation Commission Campaign Regulation Committee Personnel Board Cultural Heritage Committee Planning Commission ' Housing Authority Promotional Coordinating Committee Human Relations Commission Tree Committee APPOINTED OFFICIALS AND DEPARTMENT HEADS John Dunn City Administrative Officer James Gardiner Police Chief Ken Hampian Assistant City Administrative Officer Arnold Jonas Director of Community Development t Jeffrey G. Jorgensen City Attorney Paul LeSage Director of Parks & Recreation Mike McCluskey Director of Public Works ' John Moss Director of Utilities Robert F. Neumann Fire Chief Ann Slate Director of Personnel Bill Statler Director of Finance/City Treasurer i 1 A-12 ORGANIZATION OF THE CITY OF SAN LUIS OBISPO CRZENS MAYOR& CITY COUNCIL ADVISORY BODIES ' "eilCiUeFiAGllAR(F>Y.t aTaa::;.a>::i:fS'L'`a$ Water Operations a CITY CITYs U1ILRIES ATTy CLERK POLICE Wastwater h Support Services 'ttP��Y6�5'tlrt31Y`�1f5^`"" ' Comm Promotion PARKS & CITY MIMSTRATI ASSISTANT Cultural Activities AD RECREATION •,' CAO � OFFICER � Economic . < Develop . Resource Protection PUBLIC WORKS FINANCE PERSONNEL •; FIRE ' COMMUNITY Maintenance . Engineering & DEVELOPMENT. Suppression s Hazard �. «� Paramedics Prevention _ Transportation � r Support i€ Long Range Development Services € Planning Review - Building & ' Safety CAO OFFICE DEPARTMENT DIVISION PROGRAM O El O 0 A-13 94.08 MISSION STATEMLAT SAN LUIS OBISPO STYLE Quality With Vision ' WHO ARE WE? People Serving People ■ A team that puts high value on each citizen it serves. ■ Providers of programs that meet basic service needs of each citizen. ■ Enhancers of the quality of life for the community as a whole. WHAT DO WE STAND FOR? Quality in all Endeavors --Pride in Results , ■ Service to the community -- the best -- at all times ■ Respect -- for each other and for those we serve. i ■ Value — ensuring delivery of service with value for cost. , ■ Community involvement—the opportunity to participate in attaining the goals of the City. ' WHERE ARE WE GOING? Into the Future with a Design ■ Planning and managing for levels of service consistent with the needs of the citizens. ■ Offering skills development and organizational direction for employees in order to ' improve the delivery of municipal services. ■ Developing sources of funding and establishing a sound financial management , program which will result in fiscal independence and flexibility in the delivery of City services. ■ Providing the residents of the City with accurate and timely information on issues which affect them, and encouraging the full utilization of City services. , ■ Promoting the City as a regional trade, recreational and tourist center and improving the quality of life for residents and visitors. , A-14 ' ' AWARDS ' The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of San Luis Obispo, ' California for its annual budget for the fiscal year beginning July 1, 1995. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device. ' The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 'el ' GOVERNMENT FINANCE OFFICERS ASSOCIATION 1 Distinguished Budget Presentation Award PRESENTED TO ' City of San Luis Obispo, California "An Outstanding Policy Document, Financial Plan, and Communications Device" ' For the Biennium Beginning July 1, 1995 Y President Executive Director 15 . AWARDS The Government Finance Officers Association of the United States and Canada (GFOA) ' presented a Distinguished Budget Presentation Award to the City of San Luis Obispo, California for its annual budget for the fiscal year beginning July 1, 1995. ' In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and ' as a communications device. The award is valid for a period of one year only. We believe our current budget continues , to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Cali ornia Society _ fJ of California Society of - Municipal finance Off vers Municipaf finance officers ' Certificate of Award Certificate of Award Excellence in Innovation 1995-96 Excellence in Public Communication 1995-96 , City of San Luis Obispo City of San Luis Obispo '!6'.utlbknr�.lenidYolmeOse:e.nsl�dr�1®P.fo�.l d^mmsd ]W mt7mei4Lm d.dYwadmu1eb ' edadlibbArf�Nil®sdnW.sdseS..6®.LL.yvb. ` e�IWk�4'm4I^Ol�a(.sge�jv��'aW® T 4 Da9mardm Eaeanmem MmndperFmmtldMmgmam% _r D'dkaedm e—�•—bMunldpvlfLandaf Mm�mrY Cidifornia Society ofr CafiforniaSociety of Municipal finance Officers Municipal finance Officers , Certificate of Award Certificate of Award Excellence in Capital Budgeting 1995-96 Excellence in Operational Budgeting 1995-96 P�Yd m , City of San Luis Obispo �m City of San Luis Obispo r,baMf wep�a b.JYm/®amsCgW11lmCd.d:m�sW^at..dl.dom .. diedd,y Y/yaQP®6.9�� "�"d ^N� lLsaN(�^M�b�lNvivKmGvYol'^�a�1.4dn/bm....sel�3.ael®r C11 -^ 1 '! _ .... .. —.as. on . _ %r.Mammdm E=Wma A Af.Wpd WemdddIda.T ere% Y Ddlmmam E=AMM G Mr Idyet FmmrclalMmmdmmuY A-16 ' 1 � Section B POLICIES AND OBJECTIVES 1 1 1 i 1 � _ 1 11 1 � ' POLICIES AND OBJEG ,IVES OVERVIEW ' The overall goal of the City's Financial Plan is to link what we want to accomplish over the next two years with the resources required to do so. Formal statements of budgetary policies and major objectives provide the ' foundation for achieving this goal. This section outlines the policies used in guiding the preparation and management of the City's overall budget and the major objectives to be accomplished. Section B of the 1995-97 Financial Plan is composed of two major parts: ■ General Budget Policies ■ Major City Goals With the exception of one small change in the presentation of General Fund equipment replacements as discussed below, no changes to the policies and objectives adopted as part of the 1995-97 Financial Plan are recommended ' in this supplement Equipment Replacements Effective with the adoption of the 1995-97 Financial Plan, equipment replacements for the enterprise funds are budgeted and accounted for in the Capital Improvement Plan (CIP). For consistency, it is recommended that ' General Fund equipment replacements also be reflected in the CIP. Since General Fund replacements will continue to be budgeted and accounted for in the Equipment Replacement Fund, this change has no material affect on the City's fiscal operations; it only results in a simpler, more consistent presentation of this information. ' B-1 G I I Section C ■ BUDGET GRAPHICS AND SUMMARIES 1 I I 1 i I I i I 1 - BUDGET GRAPHICS WILL: BE INCORPORATED INTO THE 1 APPROVED BUDGET'DOCUMENT :1 c=i I 1 Section D OPERATING PROGRAMS i I I I ' OPERATING PROGRA6,2 ' OVERVIEW - PURPOSE AND ORGANIZATION ' The operating programs described in this section of the Financial Plan form the City's basic organizational units, provide for the delivery of essential services, and allow the City to accomplish the following tasks: ' ■ Establish policies and goals which define the nature and level of services to be provided. ■ Identify activities performed in delivering program services. ■ Propose objectives for improving the delivery of services. ' ■ Appropriate the resources required to perform activities and accomplish objectives. The City's operating expenditures are organized into the following hierarchical categories: Function The highest level of summarization used in the City's Financial Plan,the"function"classification represents a grouping ' of related operations and programs which may cross organizational(departmental)boundaries aimed at accomplishing a broad goal or delivering a major service. The six functions in the Financial Plan are: ' ■ Public Safety ■ Leisure, Cultural, and Social Services ■ Public Utilities ■ Community Development ■ Transportation ■ General Government ' Operation Grouping of related programs within a functional area such as police protection within Public Safety or water service within Public Utilities. ' Program Basic organizational unit of the Financial Plan which establishes policies, goals, and objectives that define the nature ' and level of services to be provided. Activity Specific service performed within a program in the pursuit of its objectives and goals. ' The following is an example of the relationship between functions, operations, programs, and activities: ' FUNCTION Public Utilities OPERATION Water Service ' PROGRAM Water Treatment ACTIVITY Laboratory Analysis 1 D-1 OPERATING PROGRAMS EXPENDITURES BY FUNCTION ' 1993-94 1994-95 1995-96 1996-97 , ACTUAL ACTUAL BUDGET APPROVED PUBLIC SAFETY ' Police Protection 5,686,500 5,863,100 6,166,900 6,092,500 Fire and Environmental Safety 4,106,100 4,061,000 4,476,800 4,418,700 Disaster Response 286,600 1,200 ' Total Public Safety 9,792,600 10,210,700 10,644,900 10,511,200 PUBLIC UTILITIES ' Water Service 2,832,700 3,054,600 3,641,500 3,589,000 Wastewater Service 2,189,400 2,393,800 2,722,700 2,649,000 Whale Rock Reservoir 425,000 602,000 534,600 536,800 , Solid Waste Management 105,300 80,000 Total Public Utilities 5,552,400 6,130,400 6,898,800 6,774,800 TRANSPORTATION Transportation Management 137,800 157,200 157,600 156,700 Streets and Flood Control 1,376,800 1,408,400 1,494,400 1,434,000 ' Parking 660,600 666,400 696,200 656,800 Municipal Transit System 869,500 954,300 1,077,000 1,134,200 Total Transportation 3,044,700 3,186,300 3,425,200 3,381,700 ' LEISURE, CULTURAL&SOCIAL SERVICES ' Parks and Recreation Recreation Programs 1,401,100 1,446,200 1,584,100 1,557,900 Maintenance Services 1,253,900 1,315,200 1,464,900 1,430,200 ' Golf Course Operations&Maintenance 284,400 272,600 288,000 287,700 Cultural Services 75,800 73,100 163,900 130,000 Social Services 205,900 205,900 232,100 254,700 ' Total Leisure, Cultural&Social Services 3,221,100 3,313,000 3,733,000 3,660,500 1 D-2 ' ' OPERATING PROGRh„AS ' EXPENDITURES BY FUNCTION i1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED ' COMMUNITY DEVELOPMENT Planning Commissions&Committees 10,000 13,900 29,300 29,300 ' Community Development Administration 385,700 396,800 324,300 314,100 Development Review 264,500 242,500 253,900 252,900 Long Range Planning 196,500 189,000 213,600 181,500 ' Airport Area Specific Plan 116,400 Natural Resource Protection 124,000 147,100 Construction Regulation ' Building and Safety 414,800 421,700 434,500 411,600 Engineering 820,400 805,000 750,900 749,400 Economic Health ' Business Improvement Area(BIA) 200,300 251,100 212,000 195,400 Community Promotion 296,600 257,700 295,200 296,900 Economic Development 63,500 28,800 143,000 150,500 ' Seismic Safety Deferred Loan Program 79,400 100,000 Total Community Development 2,652,300 2,606,500 2,860,100 2,945,100 ' GENERAL GOVERNMENT Legislation&Policy 109,000 103,200 100,500 100,000 General Administration City Administration 355,800 426,100 447,100 433,700 Public Works Administration 335,400 375,000 440,800 422,400 Legal Services 232,800 235,500 244,400 248,700 ' City Clerk Services 275,800 273,200 243,200 256,900 Organizational Support Services Personnel Programs 1,132,700 1,160,800 1,197,300 1,103,900 Finance Programs 1,271,800 1,437,000 1,790,600 1,758,300 GIS Management 245,500 134,900 Buildings&Equipment ' Building Operations&Maintenance 440,600 479,400 499,100 503,600 Vehicle&Equipment Maintenance 350,200 431,100 400,500 401,100 ' Total General Government 4,504,100 4,921,300 5,609,000 5,363,500 TOTAL OPERATING EXPENDITURES $28,767,200 $30,368,200 $33,171,000 $32,636,800 D-3 OPERATING PROGRmAS - EXPENDITURES BY PROGRAM - PUBLIC SAFETY , 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED POLICE PROTEC ON ' Administration 644,500 745,600 733,600 716,900 Support Services 936,000 922,400 1,032,200 1,003,400 Investigations 656,000 667,000 744,800 808,100 ' Patrol 3,450,000 3,528,100 3,656,300 3,564,100 Total Police Protection 5,686,500 5,863,100 6,166,900 6,092,500 FIRE&ENVIRONMENTAL SAFETY ' Administration 208,900 196,800 292,500 292,100 Emergency Response 3,314,000 3,235,400 3,532,600 3,477,600 ' Hazard Prevention 348,000 356,100 298,100 328,600 Training 43,700 39,300 44,100 39,200 Technical Services 186,600 212,500 207,600 171,400 ' Radio Communications Services 72,600 99,800 Disaster Preparedness 4,900 20,900 29,300 10,000 Total Fire &Environmental Safety 4,106,100 4,061,000 4,476,800 4,418,700 ' DISASTER RESPONSE 286,600 1,200 TOTAL PUBLIC SAFETY $9,792,600 $10,210,700 $10,644,900 $10,511,200 ' 1 D-4 ' ' OPERATING PROGRAMS ' EXPENDPTURES BY PROGRAM - PUBLIC UTILITIES ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED WATER SERVICE Water Source of Supply 825,400 813,500 1,018,100 1,014,800 Groundwater Supply 80,900 71,700 82,600 82,500 Water Conservation 198,300 190,800 Water Treatment 558,600 686,100 811,100 811,500 Water Distribution 448,400 487,000 564,300 566,700 Water Customer Service 190,600 243„300 209,600 204,000 Utilities Conservation Office 345,600 334,200 Water Disaster Recovery 27,900 1,700 ' Water Administration&Engineering 530,500 534,300 608,500 575.300 Total Water Service 2,832,700 3,054,600 3,641,500 3,589,000 ' WASTEWATER SERVICE Wastewater Collection 436,100 463,300 463,400 464,700 Wastewater Pretreatment 117,400 93,200 143,400 150,400 Wastewater Treatment&Disposal 1,439,800 1,634,700 1,828,400 1,806,900 Wastewater Disaster Recovery 23,800 Wastewater Administration&Engineering 196,100 178,800 287,500 227,000 Total Wastewater Service 2,189,400 2,393,800 2,722,700 2,649,000 WHALE ROCK RESERVOIR Reservoir Operations 425,000 589,300 534,600 536,800 Whale Rock Disaster Recovery 12,700 425,000 602,000 534,600 536,800 ' SOLID WASTE MANAGEMENT ' Solid Waste Management 105,300 80,000 TOTAL PUBLIC UTILITIES $5,552,400 $6,130,400 $6,898,800 $6,774,800 ' D-5 OPERATING PROGRIS EXPENDITURES BY PROGRAM - TRANSPORTATION 1 1993-94 1994-95 1995-96 1996-97 1 ACTUAL ACTUAL BUDGET APPROVED TRANSPORTATION MANAGEMENT 1 Transportation Planning&Engineering 137,800 157,200 157,600 156,700 STREETS& FLOOD CONTROL 1 Streets Pavement Maintenance&Sweeping 558,900 603,400 602,600 605,600 General(Sidewalks,Signs&Markings) 392,000 349,000 379,600 383,400 Traffic Signals&Street Lights 376,900 399,500 392,200 323,100 Flood Control 49,000 56,5.00 120,000 121,900 Total Streets &Flood Control 1,376,800 1,408,400 1,494,400 1,434,000 ' PARSING Operations,Maintenance,&Enforcement 660,600 666,400 696,200 656,800 ' MUNICIPAL TRANSIT SYSTEM Operations&Maintenance 869,500 954,300 1,077,000 1,134,200 ' TOTAL TRANSPORTATION $3,044,700 $3,186,300 $3,425,200 $3,381,700 1 1 i 1 i i 1 D-6 ' EXPENDITURES BY PROGRAM - LEISURE, CULTURAL& SOCIAL SERVICES 1993-94 1994-95 1995-96 1996-97 ' ACTUAL ACTUAL BUDGET APPROVED PARES & RECREATION Recreation Programs ' Recreation Administration 446,600 416,200 415,500 421,100 General Recreation 118,600 163,200 " Special Instruction 66,400 51,200 ' Trips&Outings 14,800 6,400 Athletic Leagues 163,100 153,900 " *` Special Events 47,600 47,400 Aquatics 178,300 169,900 182,000 177,700 Day Care 365,700 366,400 374,800 364,300 Classes,Facilities&Adult Athletics '* " 263,300 256,800 Youth Sports&Special Events `* '* 159,300 150,400 Teen&Senior Services ** *` 77,200 75,600 ' Special Youth Services 71,600 112,000 112,000 Total recreation programs 1,401,100 1,446,200 1,584,100 1,557,900 Maintenance Services Landscape&Park Maintenance 884,100 947,200 1,025,200 992,700 Swim Center Maintenance 213,900 201,300 234,300 221,700 Tree Maintenance 155,900 166,700 205,400 215,800 Total maintenance services 1,253,900 1,315,200 1,464,900 1,430,200 Golf Course Operations&Maintenance 284,400 272,600 288,000 287,700 Total Parks &Recreation 2,939,400 3,034,000 3,337,000 3,275,800 CULTURAL SERVICES Cultural Activities 75,800 73,100 163,900 130,000 ' SOCIAL SERVICES Human Relations 205,900 85,900 92,100 94,700 Housing Assistance 120,000 140,000 160,000 Total Social Services 205,900 205,900 232,100 254,700 TOTAL LEISURE, CULTURAL& SOCIAL SERVICES $3,221,100 $3,313,000 $3,733,000 $3,660,500 Reflects restructuring of selected recreation programs in order to better reflect service costs and to enhance program accountabMt};there are no net cost increases resulting from this change. D-7 OPERATING PROGRf►MS ' EXPENDITURES BY PROGRAM - COMMUNITY DEVELOPMENT , 1993-94 1994-95 1995-96 19%-97 ' ACTUAL ACTUAL BUDGET APPROVED PLANNING ' Commissions&Committees 10,000 13,900 29,300 29,300 Community Development Administration 385,700 396,800 324,300 314,100 Development Review 264,500 242,500 253,900 252,900 Long Range Planning 196,500 189,000 213,600 181,500 Airport Area Specific Plan 116,400 Natural Resource Protection 124,000 147,100 Total Planning 856,700 842,200 945,100 1,041,300 CONSTRUCTION DEVELOPMENT , Building and Safety 414,800 421,700 434,500 411,600 Engineering 820,400 805,000 750,900 749,400 Total Construction Development 1,235,200 1,226,700 1,185,400 1,161,000 ECONOMIC HEALTH Business Improvement Area(BIA) 200,300 251,100 212,000 195,400 Community Promotion 296,600 257,700 295,200 296,900 Economic Development 63,500 28,800 143,000 150,500 Seismic Safety Deferred Loan Program " 79,400 100,000 Total Economic Development 560,400 537,600 729,600 742,800 TOTAL COMMUNITY DEVELOPMENT $2,652,300 $2,606,500 $2,860,100 $2,945,100 , "New CDBG program in 1994-95 t i D-8 OPERATING PROGRAMS EXPENDITURES BY PROGRAM - GENERAL GOVERNMENT 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED ' LEGISLATION AND POLICY City Council 109,000 103,200 100,500 100,000 GENERAL ADMINISTRATION ' City Administration 355,800 426,100 447,100 433,700 Public Works Administration 335,400 375,000 440,800 422,400 Total General Administration 691,200 801,100 887,900 856,100 LEGAL SERVICES City Attorney 232,800 235,500 244,400 248,700 CITY CLERIC SERVICES 275,800 273,200 243,200 256,900 ORGANIZATIONAL SUPPORT SERVICES Personnel Administration 274,600 303,800 350,200 326,900 Risk Management. 858,100 857,000 847,100 777,000 Finance Administration 162,000 228,900 171,900 172,200 Accounting 318,400 330,400 362,800 362,400 Revenue Management 300,400 291,900 343,500 342,800 Support Services 275,600 294,600 435,500 450,000 Information Systems Management 215,400 291,200 476,900 430,900 Geodata Services 245,500 04,900 Total Organizational Support Services 2,404,500 2,597,800 3,233,400 2,997,100 BUILDINGS AND EQUIPMENT Building Maintenance 440,600 479,400 499,100 503,600 Vehicle and Equipment Maintenance 350,200 431,100 400,500 401,100 Total Buildings and Equipment 790,800 910,500 899,600 904,700 TOTAL GENERAL GOVERNMENT $4,504,100 $4,921,300 $5,609,000 $5,363,500 ' D-9 OPERATING PROGRIS OPERATING EXPENDITURES BY DEPARTMENT 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED CITY COUNCIL Legislation&Policy 109,000 103,200 100,500 100,000 Total City Council 109,000 103,200 100,500 100,000 ADMINISTRATION City Administration 355,800 426,100 447,100 433,700 Cultural Activities 75,800 73,100 163,900 130,000 ' Community Promotion 296,600 257,700 295,200 296,900 Housing Assistance 120,000 Natural Resource Protection 124,000 147,100 Economic Development 63,500 28,800 143,000 150,500 Total Administration 791,700 905,700 1,173,200 1,158,200 CITY ATTORNEY Legal Services Total City Attorney 232,800 235,500 244,400 248,700 CITY CLERK SERVICES Records and Administration 274,700 243,000 237,900 224,700 Elections 1,100 30,200 5,300 32,200 Total City Clerk Services 275,800 273,200 243,200 256,900 PERSONNEL r Personnel Administration 274,600 303,800 350,200 326,900 Risk Management 858,100 857,000 847,100 777,000 Human Relations 205,900 85,900 Total Personnel 1,338,600 1,246,700 1,197,300 1,103,900 FINANCE Administration 162,000 228,900 171,900 172,200 Accounting 318,400 330,400 362,800 362,400 , Revenue Management 300,400 291,900 343,500 342,800 Information Systems Management 215,400 291,200 476,900 430,900 Support Services 275,600 294,600 435,500 450,000 Total Finance 1,271,800 1,437,000 1,790,600 1,758,300 COMMUNITY DEVELOPMENT Commissions&Committees 10,000 13,900 29,300 29,300 Administration 385,700 396,800 324,300 314,100 Development Review 264,500 242,500 253,900 252,900 Long Range Planning 196,500 189,000 213,600 181,500 Airport Area Specific Plan 116,400 Building&Safety 414,800 421,700 434,500 411,600 Seismic Safety Deferred Loan Program 79,400 100,000 , Total Community Development 1,271,500 1,263,900 1,335,000 1,405,800 D-10 OPERATING PROGRAMS OPERATING EXPENDITURES BY DEPARTMENT t1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED PARKS& RECREATION Recreation Programs 1,401,100 1,446,200 1,584,100 1,557,900 Human Relations •' " 92,100 94,700 ' Housing Assistance *' " 140,000 160,000 Golf Course Operations&Maintenance 284,400 272,600 288,000 287,700 Total Parks & Recreation 1,685,500 1,718,800 2,104,200 2,100,300 ' UTILITIES Water Services 2,832,700 3,054,600 3,64100 3,589,000 ' Wastewater Services 2,189,400 2„393,800 2,722,700 2,649,000 Whale Rock Reservoir 425,000 602,000 534,600 536,800 Solid Waste Management 105,300 80,000 ' Total Utilties 5,552,400 6,130,400 6,898,800 6,774,800 PUBLIC WORKS Administration 335,400 375,000 440,800 422,400 Engineering 820,400 805,000 750,900 749,400 Geodata Services 245,500 1.34,900 ' Transportation Management 137,800 157,200 157,600 156,700 Parking 660,600 666,400 696,200 656,800 Municipal Transit System 869,500 954,300 1,077,000 1,134,200 Maintenance Services Streets&Flood Control 1,376,800 1,408,400 1,494,400 1,434,000 Parks&Landscape Maintenance 884,100 947,200 1,025,200 992,700 Swim Center Maintenance 213,900 201,300 234,300 221,700 Tree Maintenance 155,900 166,700 205,400 215,800 Building Maintenance 440,600 479,400 499,100 503,600 Vehicle&Equipment Maintenance 350200 431,100 400,500 401,100 Total Public Works 6,245,200 6,592,000 7,226,900 7,023,300 POLICE 5,686,500 5,863,100 6,166,900 6,092,500 FIRE 4,106,100 4,061,000 4,476,800 4,418,700 NON-DEPARTMENTAL Disaster Response 286,600 1,200 Business Improvement Area 200,300 251,100 212,000 195,400 Total Non-Departmental 200,300 537,700 213,200 195,400 TOTAL OPERATING EXPENDITURES $28,767,200 $30,368,200 $33,171,000 $32,636,800 " Effective July 1, 1995 responsibility for administering the Human Relations and Housing Assistance programs was transferred from Personnel and Administration to Parks& Recreation. ' D-11 OPERATING PROGRAMS OPERATING EXPENDITURES BY TYPE - ALL FUNDS COMBINED 1993-94 1994-95 1995-96 1996-97 , ACTUAL ACTUAL BUDGET APPROVED STAFFING Salaries and Wages Regular Salaries 13,246,500 14,606,400 14,554,300 14,952,800 Temporary Salaries 803,700 929,900 1,087,700 1,086,200 ' Overtime 776,600 790,400 714,200 560,000 Benefits Retirement 2,289,300 2,091,800 2,396,000 2,074,000 Group Health and Other Insurance 1,477,300 1,490,200 1,667,400 1,698,200 Medicare&Social Security 98,200 100,700 130,900 134,100 Unemployment Reimbursements 57,400 58,000 60,700 64,000 , Workers'Compensation 919,400 1,144,600 806,200 823,500 Total Staffmg 19,668,400 21,212,000 21,417,400 21,392,800 CONTRACT SERVICES 4,373,200 3,842,300 6,260,800 5,854,900 OTHER OPERATING EXPENDITURES , Communications&Utilities 1,830,300 2,053,900 2,181,300 2,063,500 Rents&Leases 58,900 55,800 70,200 66,800 Insurance 751,800 757,200 719,000 656,400 Other Operating Expenditures 1,956,900 2,321,400 2,287,500 2,509,800 Total Other Operating Expenditures 4,597,900 5,188,300 5,258,000 5,296,500 MINOR CAPITAL 127,700 125,600 234,800 92,600 TOTAL OPERATING EXPENDITURES $28,767,200 $30,368,200 $33,171,000 $32,636,800 i 1 1 D-12 ' ' OPERATING PROGRAMS OPERATING EXPENDITURES BY TYPE - GENERAL FUND ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED STAFFING Salaries and Wages Regular Salaries 10,942,000 11,.3.36,600 11,974,500 12,289,500 Temporary Salaries 599,400 612,700 661.300 780,700 Overtime 676,400 681,700 596,900 454,400 Benefits Retirement 1,979,700 1,790,900 2,050,2W 1,796,600 Group Health and Other Insurance 1,195,500 1,197,600 1,325,600 1,361,400 Medicare&Social Security 76,600 79,100 100,600 104,600 ' Unemployment Reimbursements 47,300 47,300 49,500 51,400 Workers'Compensation 742,800 914„300 644,900 655,100 Total Staffing 16,259,700 16,660,200 17,403,500 17,493,700 CONTRACT SERVICES 1,862,600 1,992,000 2,751,700 2,324,700 OTHER OPERATING EXPENDITURES Communications&Utilities 1,081,600 1,091,800 1,162,200 1,035,900 ' Rents&Leases 42,400 43,100 52,200 48,200 Insurance 751,800 757,200 718,400 654,800 Other Operating Expenditures 1,186,400 1,369,700 1,421,600 1,491,300 Total Other Operating Fapenditures 3,062,200 3,261,800 3,354,400 3,230,200 MINOR CAPITAL 120,800 67,800 158,000 50,900 TOTAL PROGRAM EXPENDITURES 21,305,300 21,981,800 23,667,600 23,099,500 Reimbursed Fipenditures (1,989,900) (2,158,200) (2,230,800) (2,294,800) TOTAL GENERAL FUND OPERATING EXPENDITURES $19,315,400 $19,823,600 $21,436,800 $20,804,700 D-13 OPERATING PROGRAMS , SUMMARY OF SIGNIFICANT OPERATING PROGRAM CHANGES , FISCAL YEAR , 1996-97 PUBLIC SAFETY Fire and Environmental Safety o Emergency response overtime $120,000 o Apprentice/Firefighter I program 39,800 LEISURE, CULTURAL AND SOCIAL SERVICES Recreation Programs o Temporary staffing for creek monitoring program 10,000 Cultural Activities o Performing Arts Center operating support 10,000 Total $179,800 D-14 1995-97 Financial Plan ' SIGNIFICANT OPERATING PROGRAM CHANGE PROGRAM: Fire Emergency Response REQUEST TITLE: Emergency Response Overtime i Request Summary For FY1996/97, staff is requesting $120,000 for emergency response overtime to cover overtime needs on an ongoing basis. ' Key Objectives ■ To maintain a minimum-staffing level of 12 Firefighters per day and, through an Overtime Management Plan, ' reduce overtime usage to the absolute minimum. ■ To place in-service a Chief Officer coverage policy to reduce overtime costs. t ■ To outline a number of possible actions for consideration during the next Firefighter labor bargaining session. ■ To develop better account methods to accurately reflect true overtime use. For example, in the process of researching overtime costs, it was discovered that payoff of Compensatory Time Off(CTO) was being posted to the Emergency Response Overtime Account. In the new fiscal year, the Finance Department has agreed to post this in a new line item. ■ To keep the Council appraised of this complex issue, it is the Fire Chiefs recommendation that a review of the Department's overtime usage be included in the normal mid-year budget review of 1997. ' Factors Driving the Request for Change In the 1995-97 Financial Plan, the Emergency Response Program did not receive funding for overtime staffing. It was believed that overtime would be offset by the filling of the three Firefighter positions. This was not the case and staff requested funding at the mid-year budget review. Council approved overtime funding for 1995/96,but denied a request of$120,000 for 1996/97. Council expressed a concern that even with the hiring of the three Firefighter positions in July ' of 1995, overtime was still an issue. Council directed staff to develop overtime cost saving measures with input from the Firefighter labor bargaining unit. Staff has developed an Apprentice/Firefighter-I Program and it is more thoroughly discussed in its own Significant Operating Program change request- Discussion The Department's overtime usage for the last three years and 1996/97's request is as follows: ' 1993/94 $363,000 1994/95 $257,500 1995/96 (Estimated) $164,600 1996/97(Requested) $157,800 ' Note: The 1996/97 figure includes$37,800 already budgeted for in 1995/97 Financial Plan as follows: $3,800 for Administration, $9,000 for Hazard Prevention/Special Events, and $25,000 for Training. ' Overtime is a complex issue caused by a variety of factors. Overtime may appear to be generated by one reason, i.e., vacation, holiday, etc., but in actuality is also caused by a vacancy as personnel transfer from one shift to another to compensate for a retirement or injury. To better analyze "true" overtime costs, staff reviewed data from 6/1/95 to the ' present. During that period of time, we found "true" overtime usage as follows: ' D-15 ■ Vacancy (26%) , Vacancies existed due to restructuring of the Fire Marshal's position from safety to civilian, a disciplinary , action and a standard retirement. ■ Vacation (17%) , Vacation scheduling is done once a year by employees. It is the department's policy to allow for one vacation day per shift. The only deviation from this policy is when Department shift transfers occur causing an , employee's vacation selection to be transferred and matched as closely as possible to the original selection, which may cause overtime. It should be noted that the impact of this deviation will continue to occur as promotions,vacancies, and rotation of personnel develop. ■ Injured On-Duty (Long-Term) (23%) , It has always been impossible to accurately predict the need for overtime due to long-term injuries. For this ' reason, a special account number was developed to capture costs. A budget for this line item has not been established. ■ Sick Leave (22%) Sick leave, as with injured on-duty, is very difficult to predict. Sick leave may be generated due to a variety of factors including the flu season, unexpected surgeries, off-duty injuries, etc. Staff is researching a sick-leave , incentive program to minimize sick leave usage. However, we have not found a comprehensive model for shift employees. ■ Holiday (7%) , Firefighters receive 145.6 hours of holiday per year, 67.6 of which is paid in 2.6 hour increments every payroll period and the remaining 78 hours is discretionary, which may be either taken as pay or time off. ' Use of holiday leave is a negotiated right and regulation of its use is governed by the MOA. The policy for taking holiday specifically states, 'When a sufficient balance is available, approval will be granted if the request is made 48 hours prior to the requested time off.' ' ■ Tmining(5%) Over the last three years, overtime use for training has been dramatically reduced as a result of completely revising the Department's Training Program. In the past, training was done out of the area Currently, training is accomplished internally or on a local basis. It is also important to note that the Department no longer fiords a Battalion Chief Training Officer saving approximately $100,000(total compensation). Proposed Overtime Cost-Contaimnent Measures On a number of occasions staff has met with the Firefighters' Association. They have agreed to institute a Chief Officer Policy which is described below. However, they respectively request that other bargaining considerations such as, Holiday not be discussed until the termination of their present contract, June 30, 1997. , ■ Chief Officer Coverage The current staffing policy requires that a Battalion Chief be on-duty 24 hrs. a day, 365 days a year. Under the ' new policy, the Fire Chief will, when working, cover these responsibilities if needed. The costs savings will probably average $6,000/yr. ■ Future Bargaining Considemdons The current Firefighters' labor contract recently approved is in effect until June 30, 1997. Mutual consent is , required to renegotiate a contract that was bargained by both parties in good faith. The Firefighters' Association has indicated that it does not wish to renegotiate the present contract. Therefore, staff would recommend that the following topics be considered for the new negotiations in the Spring of 1997. ' D-16 ' Revise Policy Regarding Holiday Leave Pay off a majority or all of holiday leave. This would limit a Firefighter's ability to take unscheduled leave and ' could result in only "premium° overtime savings. This is the difference between the cost of the holiday payout vs. the cost of the overtime. ' Pursue stricter guidelines when holiday leave is taken. If holiday leave could be controlled by management and scheduled as vacation (when staffing was available) most overtime costs caused by holiday leave could be saved. It still would allow a Firefighter the ability to take leave other than scheduled vacation. Hirine Oualifications By making Paramedic certification a condition of employment for new Firefighters, the City could save overtime costs for training and continuing education expenses as well as licensing fees. The new Apprentice/Iatern Program ' a designed to accommodate this requirement. New hires from the program could be allowed an extension of two years to complete this requirement on their own initiative. ' Tiered Benefits It would be possible to modify all new safety employees' holiday and vacation leave policies. Currently, the City tiers retirement system benefits and educational incentives. Similar programs for leave issues could minimi�P impacts to the Department's overtime accounts. iAlternatives Reduce Minimum Staffing Requirements An analysis of overtime costs determined that meeting the required minimum staffing level of 12 was the major source of overtime. The Department has developed its staffing level based upon a combination of experience, modem technology and a scientific approach. Scientific formulas have been used by the fire service to calculate the needed equipment, water systems and human resources necessary to prevent conflagrations and human suffering. ' An independent Fire Department management study of 1995 indicated the Department's current staffing level was at a minimum acceptable level. This study, as well as additional staff analysis, also revealed that a 3-person engine company is the norm for cities of similar size and population base. San Luis Obispo, at its current staffing level, does not meet this norm. We consistently provide three engine companies with 3 personnel and one with two. A number of nationally recognized studies indicate that a 3-person engine company is the bare minimum to safely and efficiently initiate immediate fireground operations. On the fire scene this configuration allows one to 1 remain with the engine' to to the and associated support meat. The remaining two 1 �° ) opera l� I��P g Personnel (Captain and Firefighter)can thea start effective firefighting efforts. In addition, emergency medical calls are much more efficiently handled with a 3-person company, when assisted by the private ambulance company. ' In the past, prior to June of 1995, the Department responded to emergencies using a different configuration. The purchase of a combination ladder/pumper truck allowed the Department to reduce the number of first-out response vehicles. We were able to eliminate the 2-person Paramedic Squad moving those personnel to the engine companies ' creating a 3-person engine company at three of our four fire stations. (The minimum staffing of 12 includes one Battalion Chief to manage the four fire companies resulting in one station being staffed with only two personnel.) This new configuration solved a number of longstanding problems, which included: • Two pieces of emergency medical equipment, plus the ambulance company, responding "Code-3" was very ' inefficient and created citizen complaints and increased risks for both the public and Firefighters. • The Paramedic Squad, due to travel distance and increased response times and heavier traffic congestion in the community, would be delayed. ' • The Department's call load had increased to a point where oftentimes the Paramedic Squad would be unavailable, which placed a 2-person engine company on scene without the essential services of a Paramedic. 1 The Fire Chief feels strongly that reducing the staffing level below 12 would jeopardize both safety of Firefighters and the general public. ' D-17 ewt Siunmary - - Eine Item Gust"Detail Description Account No. Current 1996-97 Proposed 1996-97 Cost Cf ge Minimum Staffing Overtime 9520-100-010 - - 120000 - - 120,000 TOTAL 0 ---- 11,0'000 1"9000 ' 1 1995-97 Financial Plan ' SIGNIFICANT OPERATING PROGRAM CHANGE PROGRAM: Fire Emergency Response REQUEST TITLE: Firefighter-UApprentice Program Request Summary For FY 1996-97, staff is proposing the implementation of a Firefighter-I/Apprentice Program at a cost of$39,800. ' Key Objectives • To develop an Apprentice/Intern Program to take advantage of a number of associated benefits which include streamline hiring of full-time positions, create a career path, meet Affirmative Action goals, augment existing staff. ' • In certain prescribed circumstances, the program could be used to reduce overtime costs. ' Factors Driving the Request for Change • At the mid-year budget review, Council directed staff to explore ways to reduce the Department's overtime expenditures. This report analyzes the possibilities of using a combination, two-tiered Apprentice/Firefighter-I ' Program, consisting of Apprentices and certified California State Fire Marshal Firefighter-I's. These positions would be filled by temporary part-time employees. ' • The program is designed to take advantage of a number of associated benefits which include: streamlining the hiring of full-time positions, creating a career path, meeting Affirmative Action goals, augmenting existing staff, and assisting in controlling overtime. Discussion There are many successful apprentice and reserve Firefighter programs in operation throughout the State. Each is ' designed to accommodate the specific needs and desires of each department and community. In all these programs, one key factor in assuring their viability is to allow participants to gain credits towards permanent employment with the city. Properly organized and managed, these programs can provide necessary personnel during periods of peak commitment of Fire Department resources with significant savings over the cost of maintaining a permanent standby force. The following two sections describe the proposed Apprentice and Firefighter-I programs. Proposed Apprentice Program The Apprentice Program consists of temporary part-time personnel with limited fire service experience who are interested in a fire service career. Apprentice Firefighters will work under the general supervision of a Fire Captain or Battalion Chief and be assigned to work a variety of schedules not to exceed 1,000 hours per fiscal year. During shifts, an Apprentice could participate and assist full-time personnel in training, maintenance, limited on-scene tasks, and fire prevention activities. When not assigned to a shift, an Apprentice could work with the Fire Prevention Bureau, perform ' hydrant maintenance, assist the Department's mechanic and work with Battalion Chiefs on special assignments. These responsibilities are designed to enable the Apprentice to work toward meeting the California State Fire Marshal Firefighter-I certification and potentially advance to the position of Firefighter-I with the City. Apprentices will not enter burning structures or other hazardous environments and will not count for minimum staffing requirements. ' Apprentice candidates must possess a high school diploma or equivalency certificate and an Emergency Medical Technician-I (EMT-1) certificate. They must be a graduate of a California State Fire Marshal certified Firefighter-I academy. The number of Apprentices will be dependent upon the funding already available in the Department's Temporary Salaries budget (approximately 34). It is envisioned that Apprentices will not work in excess of 1,000 hours per fiscal year. By maintaining this limit, they will not become members of the Public Employees Retirement System (PERS). Exclusion from PERS membership not ' D-19 only eliminates the 20% cost of public safety retirement but also makes Apprentices ineligible for industrial disability retirements which can have adverse effects on the City's retirement rates. In compliance with federal law, which t mandates some sort of retirement plan for all employees, Apprentices will participate in a deferred compensation program which requires no City dollars and is funded by the employee contributions. This is the program currently in place for all City temporary employees who fall under the federal mandate. Proposed Firefighter-I Program , The Firefighter-I would be a newly created, temporary part-time position within the department assigned to on-duty ' engine companies. (The Fire Chief proposes, following negotiations with the labor unit, to reclassify all existing full- time Firefighters to Firefighter-II level at the same salary level.) Firefighter-I's would augment the on-duty staff and respond to emergencies with •first out' units. They are available for immediate use by the incident commander at emergency scenes and would be considered part of required minimum staffing(12). Firefighter-I candidates must , possess a high school diploma or equivalency certificate and an EMT-I certificate. They must be Firefighter-I certified and graduates of a California State Fire Marshal certified Firefighter-I academy, which is a higher standard that currently required for regular entry level Firefighters. Whenever appropriate, the City will advance employees from the ' Apprentice Program to Firefighter-I's. The program would require that a certain number of hours be spent in attending and participating in a specific number of , drills and training sessions including routine daily engine company training and specialized instruction designed for their development. This training will insure that Firefighter-I's meet the City's standards and not jeopardize the safety of regular fire personnel. However, as with Apprentices, these employees will not work more than 1,000 hours in a fiscal year. This necessitates having nine Firefighter-I's. Although staff has set a goal of having one Firefighter-I on duty 365 , days a year, we anticipate that we will only be successful 75% of the time in the first year. San Luis Obispo County, Morro Bay, South Bay, Arroyo Grande and Paso Robles currently have similar programs in ' place to help reduce costs. Even with the 1,000 hours per employee cap, when the City's program is fully operationally, staff is recommending these trained personnel be used to control overtime costs in the following manner. ■ &mamtining the Airinglihidal Training Process , New employees currently must go through a one-month in-house recruit academy put on by on-duty fire personnel. During this time-frame recruits are not allowed to count towards minimum staffing levels. Therefore, overtime may ' be generated (approximately $35,000 in 1995/96 when the 3 Firefighters were hired). Firefighter-I's would transition immediately into the regular staffing pool and the in-house academy would no longer be necessary. However, such an academy would still be necessary for employees hired from outside the Firefighter-I pool. , ■ Vacandes/Absences While it is difficult to anticipate where and when long-term vacancies due to injury or illness will occur in any given year, by using Firefighter-I's(no more than one per shift)to fill vacancies and count towards minimum staffing requirement, overtime should be significantly reduced. For example, an analysis of overtime has indicated that long- term vacancies due to injury and illness and open positions have contributed to 25% of this year's overtime costs. Similarly, by using Firefighter-I's to cover absences generated by the use of holiday, sick, and vacation leave, overtime (approximately 45%)should be reduced. Cost Summary ' Line Item Cost Detail Description Account No. Current 1996-97 Proposed 1996-97 Cost Change Salary & Benefits 8530-100-004 16,000 39,600 23,600 , Protective Clothing 8520-360-399 6,300 20,700 14,400 Medical Exams 8540-200-072 7,900 9,700 1,800 11 1 TOTAL 30,200 70,000 39,800 D-20 , 1996-97 Financial Plan SIGNIFICANT OPERATING PROGRAM CHANGE REQUEST PROGRAM: Recreation Administration tREQUEST TITLE: Administration: Temporary Salaries - Creek Monitoring ' Request Summary Approve request for additional funding to provide staff for monitoring of creek areas and to assist existing staff with the park and open space watch program. Additional funding of$10,000 is requested to be added to Temporary Salaries in the Administration Program in Parks and Recreation Key Objectives ' ■ Monitor creek activity. ' ■ Assist ranger with beginning a park and open space watch program. ■ Assist with monitoring encroachment on private land by using City open space for access to other areas. ' ■ Additional support for monitoring general open space conditions. Factors Driving Request ' In fall of 1995 via CAO Special Report, a temporary position classified as Professional Assistant I, was approved and implemented. Funding was transferred from Contract Services to Temporary Salaries and no additional funding ' was required. This position is responsible for monitoring encroachments on open space areas and has been very successful. Since the programs inception, increasing issues have arisen surrounding creek usage. The Open Space Ranger has ' added the creek areas into his arena of supervision. It has become increasingly evident that additional support is needed to adequately maintain ongoing evaluation of activity in the creek areas. The request for temporary salaries will add a temporary position as the added Ranger support. Detailed issues include: ' ■ Creeks ' Improper and unauthorized use of creeks within the City is resulting in severe environmental damage and harm to natural habitat including wildlife. ■ Encroachment on private land by using City open space for access ' People are illegally gaining access to private property through open space areas such as Laguna Lake. ' ■ Fre Dangers Camping areas and fire rings have been observed at Reservoir Canyon and the Ferrim Ranch open space areas. An area where children might have been smoking was observed on the San Luis Mountain open ' space area. D-21 ■ Limited monitoring of activity in City parks Staff receives occasional complaints from citizens concerning violations of park rules such as skateboarding , on tennis courts, illegal parking at the Jack House, etc. ■ Monitoring general open space conditions , There is a need for support in monitoring general open space conditions, such as trash, erosion, vandalism, and other improper activity. Alternatives ' ■ Don't approve the new request for additional funding. Without added funding, Ranger services can not ' be provided in the creek area. Cost Summary ' ■ Approval of this request would result in the following costs: Temporary Salaries (1000 Hours ® $8.00/hour) 100-6010-100-004 $ 8,000 PERS Retirement 100-6010-100-025 $ 850 Medicare 100-6010-100-027 $ 100 Unemployment inenrance 100-6010-100-028 $ 100 Worker's Compensation 100-6010-100-029 $ 950 TOTAL $ 10,000 I U-22 1995-97 Financial Plan SIGNIFICANT OPERATING PROGRAW CHANGE ' PROGRAM: Cultural Services REQUEST TITLE. Performing Arts Center Operating Support Request Summary The City first began exploring the concept of a performing arts center (PAC) in the early 1980's. In 1986, a memorandum of agreement was entered into between the University, the Foundation for the Performing Arts and the City to prepare a"development agreement"which would set forth the kind of facility that was collectively desired and the ' responsibilities of the parties involved. Ultimately,in 1989,the parties agreed that the land would be donated by Cal Poly and facility construction costs paid 2/3 by the University, 1/6 by the Foundation and 1/6 by the City. Construction began in 1994 and the PACs grand opening is scheduled for the last week in September, 1996. In addition to construction,the PAC requires long term and day-to-day management of a complex nature. This includes such things as: developing and overseeing operating and facility use policies,scheduling and promoting events,working ' with community groups, ticketing, maintaining building and grounds and insurance. The parties executed an operating agreement in 1993 which established the Central Coast Performing Arts Center Commission to oversee the PAC operations. The City is a member of the Commission and the Mayor and CAO represent the City on its Board of Directors. The operating agreement obligates the City to share with the Foundation in funding any operating subsidies ' that become needed when expenditures exceed revenues. In 1994, a Managing Director was hired to commence the many tasks necessary to prepare the PAC for its opening. ' However, because the PAC is not yet open, there are no operating revenues coming in to support staff and operations. Consequently, it has been necessary for the member agencies of the Commission to "front" start-up costs. The City appropriated $15,1000 in 199495. In adopting the 1995-97 Financial Plan, $81,500 was appropriated for 1995-96,with a lower appropriation of$40,000 for 1996-97, anticipating the opening of the PAC and the commencement of operating ' revenues. In finalizing its operating budget for 1996-97, the Commission of the PAC is now requesting that the City raise its ' contribution by$10,000 to a total of$50,000. The Commission and the PAC staff have made,and will continue to make, every effort to minimioperational costs. They are greatly assisted in this effort by Cal Poly's provision of the facility maintenance and custodial and utilities costs. However,the Commission is requesting additional operational funding in ' an attempt to anticipate and to provide for costs up front and eliminate the necessity for the City and the Foundation for the Performing Arts being asked after the fact to make up any operational deficit, as required by the Operating Agreement. ' Bey Objectives ■ Provide reasonable assistance to the PAC during its start-up year. ■ Assure that the PAC is managed in a quality manner to fulfil its central purpose,which is to enhance the cultural life of the community. ■ Avoid costs in the future through good planning and management today. Factors Driving the Request for Change ■ The City's obligation under the Operating Agreement for the San Luis Obispo County Performing Arts Center, ' which is to share any necessary operating subsidies with the Foundation. ■ The need to staff and manage the Center both prior to and after its opening. ' The lack of operating revenues in advance of the Center opening and the initial unpredictability of revenues during its first year of operation. ' D-23 Performing Arts Center Operating support (cont.) ' Alternatives ' ■ Maintain the currently appropriated contribution of$40,000 for the 1996-97 fiscal year. The City is obligated under the operating agreement to support an appropriate share of the Center operating costs to the degree that , revenues do not offset costs. Based on the PAC's most recent budget projections, the current allocation will not be sufficient. Cost Summary ' The PAC's 1996-97 operating budget is projected to be$1,103,281. The Foundation for the Performing Arts Center will , contribute$100,000, in addition to the$50,000 being requested from the City. Cal Poly has agreed to provide$377,000 in facility maintenance and custodial and utilities costs, even though not contractually obligated to fund operating costs. The remainder of the revenue is anticipated to come from Cal Poly pre-paid rent, catering, concessions and sales, ' ticketing services,YOPAC and advertising. The Mayor and the CAO have had the opportunity to review the proposed budget carefully as it has been developed. BUDGETED COST CHANGE TOTAL , 1996-97 1996-97 1996-97 PAC Operating Expenses $40,000 $10,000 $50,000 , Implementation ■ Refine Performing Arts Center budget projections and operating needs 7/96 ■ Mayor/CAO oversee Center operational start-up as part of the Commission ongoing , ■ Performing Arts Center grand opening 9/96 Attachment: Letter from Ron Regier ' g-pacbudget ' 1 D-24 ' _ Performing Arts April 15, 1996 ' John Dunn City Administrator City of San Luis Obispo ' 990 Palm Street San Luis Obispo,CA 93401 Dear John, It has been my understanding that in 1995,the City Council allocated$40,000 for support of ' operations at the Performing Arts Center during its first year of operation,July 1, 1996 to June 30, 1997. We are very grateful for this support. ' The staff of the Performing Arts Center and the Central Coast Performing Arts Center Commission (CCPACC)are making every effort to plan for an efficient operation that will keep the budget balanced and make use of the facility affordable for a broad range of community groups. Operating funds from the City Council are specifically directed toward keeping the rental rates for community-based organizations as low as possible. The Foundation for the Performing Arts ' Center(FPAC)is also playing a role in this effort by providing annual operating support. While it ' is not expected that the PAC will require annual operating support from the city, the planned subsidy for the first several years is essential as local arts groups make the transition into this remarkable new space. These groups have much to look forward to,but also much to adapt to. ' Their ability to keep costs within reason the first several years may determine whether this facility is truly for everyone, as advertised. ' I am in the process of finalizing the operating budget for 1996-97. In 1995-96, FPAC and the city _ contributed$80,000 each toward operations. I currently plan to ask FPAC for$100,000 next year and I would lice for the City Council to consider an increase in their allocation from$40,000 to ' $50,000 for 1996-97. While we will learn much from the PAC's first year in actual operation, I believe that this level of support makes the facility affordable and will guarantee a high degree of use by community groups. ' Once again,the CCPACC and the PAC staff have made, and will continue to make, every effort to minimize operational costs and to anticipate and provide for such costs up front. We are greatly assisted in this effort by Cal Poly's provision of the facility maintenance, custodial and utility ' costs. We hope that our efforts will result in a balanced budget for 1996-97, and that no further subsidy from City and FPAC will have to be made per the provisions of the Operating Agreement. ' Thanks very mu c or your commitment to making the Performing Arts Center a success. Sinc ely. n Regier ' Managing Director Administrative Office • Building 43, Room 359 • San Luis Obispo, CA 93407 • 805-756-7222 (SLO-PACC) ' D-25 1 _ 1 I rI I I Section £ 'r. CAPITAL IMPROVEMENT PLAN 1 ; 1 1 I 1 r . 1 1 � 1 ' i r 1 1 I r � I CAPITAL IMPROVEMEiv f PLAN OVERVIEW ' All of the City's construction projects and capital purchases which cost more than $15,000 are included in the Capital Improvement Plan. (Minor capital outlays of$15,000 or less are included with the operating program ' budgets.) Through the Capital Improvement Plan (CIP), the City systematically plans, schedules, and finances capital projects to ensure cost-effectiveness and conformance with established policies. The CIP is a four year plan organized into the same functional groupings used for the operating programs: ' ■ Public Safety ■ Public Utilities ■ Transportation ■ Leisure, Cultural, and Social Services ■ Community Development ■ General Government The CIP section of the original 1995-97 Financial Plan provides a comprehensive summary of the phasing, cost, funding source, and description of each CIP project. The CIP section also discusses the organization of the City's CIP and the City's capital appropriation policy. The following schedules have been included in this document as a supplement to the 1995-97 Financial Plan CIP: ' ■ Summary of CIP expenditures by function ■ Summary of CIP expendutures by funding source ■ Summary of CIP changes ' ■ Supplemental project descriptions 1 E-1 CAPITAL IMPROVEMENT PLAN SUMMARY OF CIP EXPENDITURES BY FUNCTION 1995-96 1996-97 1997-98 1998-99 ' BUDGET APPROVED PROPOSED PROPOSED PUBLIC SAFETY ' Police Protection 40,000 125,600 Fire and Environmental Safety 688,700 284,000 17,500 Disaster Recovery 1,024,900 , Total Public Safety 1,753,600 409,600 17,500 PUBLIC UTILITIES ' Water Services 2,958,300 2,236,000 9,239,000 12,005,000 Wastewater Services 713,100 884,000 861,000 1,000,000 Whale Rock Reservoir 25,200 , Total Public Ut ties 3,696,600 3,120,000 10,100,000 13,005,000 TRANSPORTATION Streets and Flood Control 2,503,000 1,875,000 1,980,000 1,210,000 Traffic Signals 160,000 390,000 160,000 160,000 ' Pedestrian&Bicycle Paths 414,000 935,000 160,000 840,000 Parking 1,176,000 227,000 1,500,000 Transit 70,100 2,392,700 381,300 ' Total Transportation 4„323,100 5,819,700 4,181,300 2,210,000 LEISURE, CULTURAL , AND SOCIAL SERVICES Parks and Recreation 660,700 167,000 525,000 761,200 ' Cultural Services 1,047,200 630,800 13,700 12,900 Social Services 377,000 440,000 Total Leasure, Cultural and Social Services 2,084,900 1,237,800 538,700 774,100 , COMMUNITY DEVELOPMENT , Engineering 14,000 GENERAL GOVERNMENT Administration 285,000 ' Buildings 008,200 60,000 Information Systems 441,100 518,500 196,000 143,100 Total General Government 2,234,300 518,500 256,000 143,100 TOTAL $14,106,500 $11,105,600 $15,093,500 $16,1322200 , 'Fscludes$13,530,200 in carryover projects from 1994-95;includes$4.743,500 in net supplemental project approvals by the Council ' since the adoption of the 1995-97 Financial Plan,and equipment replacements. E-2 ' ' CAPITAL IMPROVEMENT PLAN ' SUMMARY OF CIP EXPENDITURES BY FUNDING SOURCE ' 1995-96 1996-97 1997-98 1998-99 BUDGET APPROVED PROPOSED PROPOSED ' CAPITAL OUTLAY FUND General Fund 2,598,000 1,990,000 2,469,500 2,754,600 Debt Financing 3,476,200 375,000 Federal and State Grants 1,645,600 1,521,500 516,000 160,000 Zone 9 Reimbursements 36,900 Other Revenues 17,900 Total Capital Outlay Fund 7,774,600 3,886,500 2,985,500 2,914,600 COMMUNITY DEVELOPMENT BLOCK GRANT(CDBG) FUND ' Federal Grants 535,000 440,000 TRANSPORTATION IMPACT FEE FUND Transportation Impact Fees 340,000 438,000 60,000 150,000 EQUIPMENT REPLACEMENT FUND 338,200 557,100 ' ENTERPRISE AND AGENCY FUNDS Water Fund 3,000,700 2,258,000 9,270,700 12,043,500 Sewer Fund 746,900 898,800 887,700 1,021,500 ' Whale Rock Fund 25200 Parking Fund 1,178,500 230,700 1,504,600 2,600 Transit Fund 91,500 2,395,000 385,000 Golf Fund 75,900 1,500 Total Enterprise and Agency Funds 5,118,700 5,784,000 12,048,000 13,067,600 1 TOTAL $14,106,500 $11,105,600 $15,093,500 $16,132,200 1 ' &cludes$13,530,200 in carryover projects from 1994-95:includes$4,743500 in net supplemental project approvals by the Council since the adoption of the 1995-97 Financial Plan,and equipment replacements. ' *'No programming of CDBG funds—even on a tentative basis—has been made beyond 1995-97 ' E-3 CAPITAL IMPROVEMENT PLAN t SUMMARY OF CAPITAL IMPROVEMENT PLAN CHANGES t Fiscal Year 1996-97 , General Other Grants/Other Introduced through the 1996-97 budget process Fund Funds Sources Total PUBLIC SAFETY , POEM Protection o Equipment replacement- 4 vehicles $108,100 108,100 ' PUBLIC UTILITIES Wa ter Services ' o Facilities planning 100,000 100,000 Wastewater Services o Casa Street sewer line improvements 100,000 100,000 o Facilities planning 100,000 100,000 , TRANSPORTATION Streets and Flood Control ' o Prado Road interchange project study report 12,500 12,500 25,000 o Santa Rosa Street bridge replacement design 6,000 24,000 30,000 o Higuera Street bridge repair/replacement 100,000 400,000 500,000 . o Street Drain Reconstruction: ' - Conejo Street 30,000 30,000 - Osos Street(Monterey-Higuera) 90,000 90,000 o Traffic signal interconnections 240,000 240,000 Parking o Archaeological study- Palm garage artifacts 50,000 50,000 ' 0 860 Pacific parking lot 41,000 41,000 o Nipomo/Palm lot 136,000 136,000 LEISURE, CULTURAL.& SOCIAL SERVICES ' Parks and Recreation o Site improvements for 314/350 Higuera Street° 75,000 75,000 GENERAL GOVERNMENT ' Information Systems o Wide area network improvements 55,000 55,000 , Total New Projects 1 $293,5001 $635,1001 $751,5001 $1,680,100 Otber CIP changes previously approved by the Council ' Community Development Block Grant Projects o Historical museum handicapped access 117,000 , o Homeless Services Center 50,000 o Housing Assistance Program 273,000 1996 Debt Financing , o Street lighting system 550,000 o Bond proceeds contingency° 215,000 o Mission Plaza improvements 255,000 ' * 7be 1996 bond frnanciag program provided for a S%contingencyof$285,000. Itis recommended that the Higuera site improvement project be funded from this contingency,leaving a balance of 5215,000. E-4 , 199&-97 Financial Plea CAMAI,MPROVENIENlT PLAN PROGRAM: Vehicle Fleet iteplacemeta REQUEST TTTi.E: brA stigative Vehicles Project Description ' Replace vehicles used by Police Investigators in the performance of their dribes Project Objectives ' a Replaoe higher mileage vehicles that ate acmwng cTerwve repair costs and incased downtime. it Provide vehicles that Investigators can use to conduct Investigations irvolvmg crmunal activity. ' a Return mwomm ttade-m or male credit for replaced vehicles. 1g Situation ' The present vehicles used by Investignors are from fact to seven years old These vehicles have adeadve use during the past several years by various personnel to conduct rmderocver mvestigabons. Due to the length of time that these vehicles have been used,their ability to be used discretely has been hampered One of the vehides m question is used by the afficer assigned to the ' Narcotics Task Force. This vehicle has far exceeded its abril y to be effearve for surveillance and imrsdgam wmk Can$derm the tees of the City's Fleet Manager, these vehicles should receive immediate atter as their repair costs have soared and their dependability has dramaticaDy decreased. ' Goal and Po>uy links A. Financial Management Mannas Section 405—Fleet Management ' a Financial Management Manual Section 405—Replacement Gmdelmes Project Work Completed ' An evaluation of the vehicles that are subject to this Capital Improvement Plan has been conducted The overall results after review of the maimmaime records and condition of the vehicles by the Cdys Fleet Manager, indicates that these vehicles requme ' replaoemew as soon as possible for satiety and economy- Slgoificam repay costs may be avoided by taking this achon. It is also sigm5cam to now that the Police Department is requesting defeeal of four vehicles at this time that are scheduled to be replaced One of these vehicles,a 1985 Chevrolet Van used by the Evidence Teclmdan for Crime So=hrvestigahM could be defeated for up to two addfioaal years Another is a 1985 Nissan Picdmp truck used by various department members for many different tasks from posting of abandoned Vehicles to ' ". The Chief of Police operate another of the dem vehicles, Unit 9153 a Pontiac Bonneville.Unit 9042 is a Ford Aerastar van,with a good service record and an excellent maintenance history as reported by Pete Homme&&,City Fleet Mager. ' SUNMA"OF U]PN3M REPLACEMM4T FUND RE VESTS ' Unit Vebicle Description Mileage Replacement Year Year to be Number Cost Acquired Replaced 8917 1988 Olds Cutlass Supreme 58,000 $21,000.00 1988 1994 ' 9041 1989 Ford Tames 77,000 $21,000.00 1989 1995 9043 1989 Ford Bronco 107,000 $30,000.00 1990 1995 ' 9040 1989 Mercury Cougar 92,500 $22,500.00 1989 1995 aaphm cer= embmsm mly tined as tea®sga=d pd=f,cm the Sally slue swk nwy-i,=19% ' E-5 Implementaltion In order to maxim zE the value received,after approval a Competitive bid is sent to the various automobile dealer in the hurl area Each vehicle and options required are specified We will also explore the possibilities available from the rental return fleet as we have done in the pest After this prones a report is prepared for final approval by the City Administrative Officer. ' During this period of time we will also be Contacting the various ancillary equipment vendors to secure the equipment necessary to equip the vehicles with emergency operating equpnem We estimate that this equipment will cost about$3400.00 per car. This includes radio equipment,siren,emergency lights,safety equipment and the installation Costs. t Therebx,the total amount request in the Equipment ReplaCemeut Fund is$108,100.00. Altermahves ' it Lease vehicles rather than purchase. This option would allow for the mole fregoeut turnover of under i vehicles and may reduce the rapitalb2han costs. Each time a vehicle is traded and a new vehicle pert into the flees,the , emergency equipment would be reinstalled costing about$1000.00 per vehicle. A Further deferring replacements The high mileaand conrimang decrease in satiety and the reciprocal values of the , vehicles is a major oansideration for this alternative. We also may experience higher and qtly repairs to nunmng components(engine,uansmisson etc.)ifwe continue to operate the vehicles. It Rechwe fleet sme by phasing these vehicles out With the pnsent supply of vdndes in the Police Fleet, redocing its ' Mumber will redone our alnlity to respond to the cd= thus redtuamg our level of customer service. ffied on the Operating Bud , The Equipment Replacement Fund has been established to manage the City s Aimm The approval of this Capital Project is keeping in lines with the City's Finance Management Manual. Then:may be a reduction is maintenance cis on these vebsks, ' hawever this is not easily determined at this time. 1 E-6 ' 1996-97 Financial Plan ' CAPITAL IMPROVEMENT PLAN PROGRAM: Water Administration ' REQUEST TITLE: Water Facilities Planning ' Project Description Prepare infrastructure master plan for City water systems to serve projected General Plan build-out of the City. Evaluate existing water storage and distribution systems for adequacy to serve expansion areas, make recommendations for ' improvements to existing systems, provide preliminary design and cost estimates for new/expanded infrastructure in City expansion areas. ' Project Objectives ■ Identify needed water system improvements to serve future growth within the General Plan build-out. ■ Provide preliminary design to ensure system adequacy for build-out as incremental development occurs. ■ Provide preliminary cost estimates for infrastructure construction for development of appropriate cost distribution/recovery model, e.g. impact fees, assessment district, etc. ' Existing Situation The City has grown to the limits of the current water delivery system. Issues of water quality and capacity at the Water Treatment Plant have been addressed with the latest plant upgrade. Utilities staff is working to develop additional water supplies to serve projected General Plan build-out and impact fees have been developed to recover the cost of developing new supplies attributable to new development. There currently are no developed infrastructure plans for serving the expansion/annexation areas including the Airport area, Margarita, Froom and Dalidio expansion areas. As a result, growth ' and annexation of these areas is resulting in piecemeal infrastructure development which may not be capable of serving the future needs of the City and/or the expansion areas. Additionally,current impact fees do not address cost recovery for the required infrastructure and no other mechanism currently exists for cost recovery. Without adequate infrastructure planning, ' water system development will continue to be piecemeal and cost recovery opportunities for the infrastructure development will be lost. Without adequate planning, the City could be placed in a situation of having to replace inadequate systems at City expense. ' Goal and Policy Links 0To provide uninterrupted water flow at adequate pressures, to meet all fire and domestic flow requirements, ... r, City policy that new development pay its fair share of the cost of building facilities necessary to serve it. E' City General Plan It should be noted that a substantial portion of the proposed work-scope pertains to the airport annexation area. Of the $100,000 estimated for this work, about 7045 ($70,000)is applicable to the infrastructure planning needs of the Margarita and airport annexation areas. This is consistent with the amount included in the tentative budget for preparing the specific plan budget for this arra. As such, if preparation of the specific plan proceeds, this$70,000 share would be appropriately ' counted towards the City's contribution to this planning effort. On the other hand, even if specific plan preparation does not go forward in the near future, we believe that it is essential for proper infrastructure planning in meeting operational needs and General Plan goals that we prepare a comprehensive water distribution facilities plan at this time. While this effort can go forward independently of the specific plan, it would be desirable to coordinate these efforts. Accordingly, we will not begin this work effort until issues surrounding the possible preparation of a specific plan for this area are substantively resolved. 1 Project Work Completed As stated earlier, the treatment component of the city's water facilities has been recently upgraded to meet the water quality requirements of the State of California. As an indirect result of that upgrade, capacity improvements were also realized which, with the addition of a second clarifier, should facilitate development as identified in the current General Plan. Staff is pursuing development of additional water supplies needed for build-out through the development of several water supply E-7 projects including Water Reuse, Salinas Reservoir Expansion, and the Nacimiento Pipeline project. The remaining component necessary to fulfill the needs of the General Plan is the planning and eventual development of the water storage ' and distribution facilities. Environmental Review Completion of the requested facilities planning is necessary to adequately complete the environmental review of future ' annexations/developments. Environmental review of specific CIP projects resulting from this work will be completed for those projects. 1 Project Phasing, Costs and Funding Sources Project Costs 1996-97 Total , Study 100,000 100,000 TOTAL 100,000 100,000 Funding Sources 1996-97 Total Water Fund 100,000 100,000 t TOTAL 100,000 100,000 Implementation ■ Prepare RFP for consulting services for required infrastructure master planning. 10/96 ■ Present RFP to Council for approval. 11/96 , ■ Award Contract. 2/97 ■ Complete consultant work (planning,preliminary design and financial cost estimates). 6197 ■ Present to City Council for approval/direction. 8197 ■ Incorporate capital improvements and fees/assessments into financial planning process. 3/98 ' It should be noted that the tasks and schedules provided here may be affected by the decision to proceed or not to proceed with the specific plan process for the Airport annexation area. Should the City decide to proceed with the specific plan , process, the services identified in this request would become a part of that specific plan RFP. Public Art Policy The proposed project is the study phase only, of future underground utilities projects and as such is exempt from the Public Art requirements. Alternatives ■ Defer the project. As stated earlier, deferral of the project may allow additional development and annexations to ' occur without adequate facilities planning to ensure that infrastructure provided is adequate and that fees collected are adequate to recover the costs associated with that development,consistent with our policies. Given the past slow development of our expansion areas, a short term deferral would seem possible with only minor impacts overall. However, given Council's recent direction relative to the Airport Area and direction to revise water allocation policies which may result in the availability of water for annexation development, staff is concerned that the pace of development may increase and the resultant impacts to the infrastructure and financing programs would be greater than anticipated. ' Project Effect on the Operating Budget ■ Staff will incur some time impacts relative to administration of the consultant contract and coordination with other departments. No other impacts to the operating budget are anticipated as a result of this project. E-3 ' 1996-97 Budget Request CAPITAL IMPROVEMENT PLAN PROGRAM: Wastewater Collection REQUEST TITLE: System Improvements Project Description This request is for an additional $100,000 to replace the Casa Street sewer line in 1996-97. Originally, this project was identified as one of eight to be replaced in the approved 1996-97 wastewater systems Capital Improvement Plan at a total cost of$434,000. It was listed as the highest priority project. The estimated cost has been revised from $186,000 to $534,000. Staff recommends that the other seven projects be deferred to 1997-98, and that the additional $100,000 be approved from Sewer Fund balance to allow the Casa Street project to go forward. ' Project Objectives ■ Uninternrpted sewage flow without health or effluent leakage. ' ■ Reduction of infiltration and inflow. ■ Ongoing program of rehabilitation of deteriorated collection system. ■ Ongoing program of upgrading significant system deficiencies and maintenance problems. Existing Situation Cost estimates for the Casa Street sewer line replacement project are higher than originally projected due to a number of complicating factors, including excavating in rock, abandoning multiple sewer lines and easements, redirecting lateral connections and moving the Cal Poly flow meter. These unseen factors were not considered when the original estimate was determined for the 1995-97 budget. This project has been coordinated with the street reconstruction and resurfacing schedule to minim* future disruption. Staff has determined that all other wastewater collection system improvements for 1996-97 may be deferred for one year to accommodate this project, with acceptable risk. Goal and Policy Links ■ Wastewater Management Plan ■ Approved 1995-97 Financial Plan, Appendix B, page 56-57 ' ■ Uninterrupted sewage flow without health hazard is a primary goal of the Wastewater Collection Program. Project Work Completed Staff has finished field work and is in the process of completing design and specifications. Environmental Review This project is exempt from environmental review as it replaces existing infrastructure and does not impact any nearby drainages or creeks. ' Project Phasing, Costs and Funding Sources Wastewater collection system improvements has $434,000 approved for 1996-97. Adequate funding for the additional $100,000 is available in the sewer fund. ' Project Costs To-Date 1995-96 1996-97 Tota! Construction - Casa Street 0 0 534,000 534,000 TOTAL 0 0 534,000 $534,000 E-9 Casa Sewer Main Project Phasing, Costs and Funding Sources Funding Sources To Date 1995-961 199&97 1 Total .. ........ ........... ...Sewer.......... . . ...... ... Fund ... ................. 520.9087.512.553- Prev. Approved 0 0 434,000 434,000 Request 0 0 100,000 100,000 TOTAL 0 0 534,000 $534,000 Implementation Construction should begin in September and take approximately ten weeks. Alternatives ■ Deferral of this project will result in the continued high maintenance, surcharging, and deterioration of the sewer line, leading to possible collapse, interruption of service and spills. Deferral of this project may also require delay of a badly needed street resurfacing project on Casa, or, later excavation of the street after resurfacing. Project Effect on the Operating Budget Failure to complete this project may continue or escalate the operating budget requirements for emergency repairs and ongoing maintenance. Location Map/Schematic Design A site plan is attached. E-10 CITY LIMITS LjLcj © tea .� - .� �llu PROJECT ILOCATION �� DOWXXO DOO 0�.0 �DeDOG`r aooEllD `�O��j�oOoD r 2 �O r, `` LOS �\ 4 ♦. r 4. ' —Lx rzuz i i �E �4 �� � �I u y 7 •.° G � I �1 • . . - � ��►IIIIIIIII IlililllI c1 Of ��l�l`I`I Illl,l CASA SEWERMAIN 1 - scan lui s OBI sp O IMPROVEMENT 955 Morro Street,San Luis Obispo,CA 93401 E-11 bnn'\erty 1996-97 Financial Plan CAPITAL IMPROVEMENT PLAN ' PROGRAM: Wastewater Administration REQUEST TITLE: Wastewater Facilities Planning Project Description Prepare infrastructure master plan for City wastewater systems to serve projected General Plan build-out of the City. , Evaluate existing wastewater collection and treatment systems for adequacy, make recommendations for improvements to existing systems, provide preliminary design and cost estimates for new/expanded infrastructure in City expansion areas. Project Objectives ■ Identify needed wastewater system improvements to serve future growth within the General Plan build-out. ■ Provide preliminary design to ensure system adequacy for build-out as incremental development occurs. ■ Provide preliminary cost estimates for infrastructure development and treatment capacity improvements for development of appropriate cost distribution/recovery model, e.g. impact fees, assessment district, etc. , Existing Situation The City has grown to the limits of the current wastewater system design. Average daily flows at the Water Reclamation Facility have exceeded 80% of the design capacity and as such the City should now begin planning for eventual capacity improvements to the facility. Of the remaining population growth identified in the General Plan, which relates directly to treatment facility capacity, approximately 30% is infill related growth and 70% is annexation related growth. Treatment issues related to water quality at the Water Reclamation Facility(WRF)have been addressed with the latest plant upgrade. Impact fees have been developed to recover the cost of only that portion of the last plant upgrade which could be attributable to new development. The wastewater collection system serving the Edna-Islay area of the City is currently exceeding design capacity and is inadequate to serve any additional development. The current system requires significant wastewater pumping(through two pump stations)and transmission of the wastewater from the Edna-Islay area north to South street, west on South to Higuera, and then back south on Higuera to the WRF. This entire system is at or near capacity and will be unable to accommodate any additional development in the City's major expansion area. There are no developed infrastructure plans for serving this and other remaining g expansion/annexation areas including,the Airport Area,Margarita,Froom and Dalidio expansion areas. As a result, growth and annexation of these areas will result in infrastructure development which may not be capable of serving the longer term needs of the City and which is currently adding flow to an already overtaxed system. Current impact fees do not address cost recovery for the needed infrastructure and the lift station fees being charged in some of the expansion areas are providing a very inadequate level of cost recovery. Without appropriate infrastructure planning, development will continue to overload existing systems and cost recovery opportunities for infrastructure development and improvements will be lost. The City's failure to provide adequate wastewater collection and treatment systems may result in regulatory action by the California Regional Water Quality Control Board. Goal and Policy Links ■ To provide uninterrupted wastewater flow without health hazard, leakage or water infiltration and inflow. ■ To provide a treated wastewater that continuously meets all state and federal requirements. ■ City policy that new development pay its fair share of the cost of building facilities necessary to serve it. ■ City General Plan It should be noted that a substantial portion of the proposed work-scope pertains to the Airport annexation area. Of the $100,000 estimated for this work, about 70% ($70,000)is applicable to the infrastructure planning needs of the Margarita , and Airport annexation areas. This is consistent with the amount included in the tentative budget for preparing the specific plan budget for this area. As such, if preparation of the specific plan proceeds, this$70,000 share would be appropriately counted towards the City's contribution to this planning effort. On the other hand, even if specific plan preparation does , not go forward in the near future, we believe that it is essential for proper infrastructure planning in meeting operational needs and General Plan goals that we prepare a comprehensive wastewater collection and treatment facilities plan at this time. E-12 , While this effort can go forward independently of the specific plan, it would be desirable to coordinate these efforts. Accordingly, we will not begin this work effort until issues surrounding the possible preparation of a specific plan for this 1 area are substantively resolved. Project Work Completed As stated earlier, the treatment quality component of the City's Water Reclamation Facility has been recently upgraded to meet the requirements of the State of California. Some preliminary analysis of options for serving the city's expansion areas was provided in Wastewater Management Plan prepared by Brown and Caldwell in 1986. Additionally,treatment facility capacity upgrades have been identified and the current facilities were designed and constructed to allow for this future expansion. This information,however, needs to be reviewed in the context of the facilities and General Plan as they exist today, and additional detail provided to allow for accurate cost estimation and design. rEnvironmental Review Completion of the requested facilities planning is necessary to adequately .complete the environmental review of future annexations/developments. Environmental review of specific CIP projects resulting from this work will be completed for those projects. ' Project Phasing, Costs and Funding Sources Project Costs 1996.97 Total Study 100,000 100,000 TOTAL 100,000 100,000 Funding Sources 1996-97 Total Sewer Fund 100,000 100,000 TOTAL 100,000 100,000 Implementation ■ Prepare RFP for consulting services for required infrastructure master planning. 10/96 ■ Present RFP to Council for approval. 11/96 ■ Award Contract. 2/97 ' ■ Complete consultant work (planning, preliminary design and financial cost estimates). 6/97 ■ Present to City Council for approval/direction. 8/97 • Incorporate capital improvements and fees/assessments into financial planning process. 3/98 ' It should be noted that the tasks and schedules provided here may be affected by the decision to proceed or not to proceed with the specific plan process for the Airport annexation area. Should the City decide to proceed with the specific plan process, the services identified in this request would become a part of that specific plan RFP. Public Art Policy The proposed project is the study phase only, of future underground utilities projects and as such is exempt from the Public Art requirements. Alternatives • Defer the project. Since there are currently problems associated with system capacity in the Edna-Islay area which need to be addressed immediately, and the WRF is exceeding 80% of its design capacity, deferral would not yield ' any significant long term savings and could result in the development of a more critical situation. Early planning will allow the City to complete the necessary capital improvements in a planned manner with minimal impacts to sewer rates. Additionally,planning now will ensure that development fees collected will be adequate to recover the ' costs associated with that development, consistent with our policies. E-13 Project Effect on the Operating Budget ■ Staff will incur some time impacts relative to administration of the consultant contract and coordination with other ' departments. No other impacts to the operating budget are anticipated as a result of this project. 1 E-14 , ' 1995/97 Financial Plan Request ' CAPITAL IMPROVEMENT PROJECT OPERATION: Transportation Management PROJECT T=: Prado Road Interchange Project Study Report Description Increase the appropriation for the Prado Road Interchange Project Study Report(PSR) from $75,000 to $100,000 ' One-time cost: $25,000 Objectives ■ Cover cost overruns on the PSR ■ Complete the PSR as required by the state before the project can proceed. Background In February 1994 the City entered into an agreement with the San Luis Obispo Council of Governments (SLOCOG) to ' share equally the estimated $75,000 cost of preparing the PSR required by the state for'an interchange at Prado Road and Highway 101. ' In July 1994 the City entered into an agreement with Nolte and Associates to prepare the Prado Road Interchange PSR for$75,000. A critical part of the report, state approval of a design exception to allow the Prado Road Interchange to be located less than 1.5 kilometers from the Madonna Road Interchange, took far longer than the City or Nolte originally anticipated. Consequently, the original project budget has been exhausted, and an additional $25,000 is needed to complete the PSR. Policy Links ' ■ 1994 General Plan Circulation Element ■ 1994 Regional Transportation Plan ' Casts ' To Date 1995/96 1996/97 1997/98 1998/99 Totals Study 75,000 25,000 100,000 ' Revenue Sources General Fund 37,500 12,500 50,000 SLOCOG Grant 37,500 12,500 50,000 ' Totals 75,000 25,000 100,000 Public Art Public art is not required for studies. ' E-15 1995/97 Financial Plan Request CAPITAL IMPROVEMENT PROJECT , OPERATION: Streets and Flood Control PROJECT TITLE: Santa Rosa Street Bridge Replacement- Design Description Increase the appropriation for design on the Santa Rosa Street Bridge Replacement from$35,000 to $65,000 One-time cost: $30,000 Objective Cover the revised estimated cost of design by a consultant. Background The original cost estimate for design by a consultant was prepared in early 1993 and assumed more engineering staff involvement and less environmental work. The additional appropriation requested will bring the design budget into line with expected costs. ' Costs To Date 1995/96 1996/97 1997/98 1998/99 Totals Design 35,000 30,000 65,000 Revenue Sources General Fund 7,000 6,000 13,000 1 SLOCOG Grant 28,000 24,000 52,000 , Totals 35,000 30,000 65,000 1 1 i 1 1 E-16 , 1995/97 Financial Plan Request ' CAPITAL IMPROVEMENT PROJECT OPERATION: Streets and Flood Control PROJECT TITLE: Higuera Street Bridge Repair/Replacement Description rRepair or replace the bridge deck on Higuera Street over San Luis Obispo Creek and strengthen or replace the underlying structure. Objectives ■ Restore the load-carrying capacity of the bridge to accommodate heavy truck and bus loads ■ Increase the structural ability of the bridge to withstand earthquake forces ■ Maintain the existing hydraulic capacity under the bridge to convey stormwater flows ' Background The bridge on Higuera Street over San Luis Obispo Creek is not perceived as a typical bridge because the creek through ' this area is completely enclosed. Nonetheless, there is a steel bridge deck at this location supported by rock rubble walls that was built around 1910. State bridge inspectors examined the bridge in May 1993 and found two major deficiencies. First, deterioration of the bridge deck had reduced effective load-carrying capacity below minimum current standards so that it could no longer safely accommodate heavy trucks and buses. Second, the rubble walls supporting the deck would ' probably collapse in a major earthquake. Because of these deficiencies, in August 1993 the state allocated money for a preliminary engineering review to evaluate the potential for rehabilitating the bridge. Consulting bridge engineers completed this review in October 1995. rBecause of its condition, the state found this bridge to be eligible for replacement with a federal Highway Bridge Repair and Replacement(HBRR) grant if the three project objectives listed above are met. On Manch 19, 1996 the Council authorized Public Works to apply for a grant to begin environmental review and design for repair or replacement of this bridge. The Council also directed Public Works to emphasize designs which would minimidisruption to the downtown and prevent increased flooding risks. ' Policy Links 1983 Flood Management Policy r Costs ' To Date 1995/96 1996/97 1997/98 1998/99 Totals Design 500,000 500,000 Construction 3,000,000 3,000,000 TOTALS 500,000 3,000,000 315001000 Revenue Sources ' To Date 1995/96 1996/97 1997/98 1998/99 Totals General Fund 100,000 600,000 700,000 ' Federal HBRR Grant 400,000 2,400,000 2,800,000 TOTALS 1 1 500,000 1 3,000,000 3,500,000 11 ' E-17 Higuera.Street Bridge Rep*Teplacement(continued) Public Art- - - -- Because this project is an in to underground facilities, it is exempt from public art requirements: Project Options The Council examined several project options at:its March 19, 1996 meeting and selected this one. • 1 1. E-13 1995/97 Financial Plan Request CAPITAL IMPROVEMENT PROJECT OPERATION: Streets and Flood Control PROJECT TITLE: Street Dram Reconstruction Description Coneio Street: reconstruct the existing debris-catcher and build a new debris catcher on the hill above Conejo Street; reconstruct the inlet to the existing street drain ($30,000) ' Osos Street(Monterey-Higuera): replace 100 meters of deteriorated metal drain pipe with new HDP plastic pipe; install new drop inlets ($90,000) Objectives Coneio Street: prevent clogging at the inlet; realign the inlet to direct more stormwater into the drain; effectively double the capacity of the drain ' Osos Street: restore adequate street drainage; prevent further collapse of the street after storms Background ' Coneio Street During the heavy storms of 1995, the existing debris-catcher filled quickly and stopped working. Stormwater was apparently diverted away from the street drain and damaged several adjacent properties. Osos Street The existing metal drain pipe which runs between Monterey and Higuera is severely deteriorated. Not ' only has drainage capacity become restricted, but holes in some sections have allowed surrounding soil to be sucked into the pipe and swept away. Without adequate support from below, some sections of the pavement on Osos Street have collapsed. Policy Links • Adopted flood control program goal: an efficient storm drainage system which prevents loss of life and ' minmizes damage from flooding • Conejo Street: Council direction at its February 28, 1996 meeting ' Costs To Date 1995/96 1996/97 1997/98 1998/99 Totals Construction 120,000120,000 ' Revenue Sources 11' General Fund 120,000 120,000 Public Art Because this is an underground project, it would be exempt from public art requirements. ' E-19 1995/97 Financial Plan Request CAPITAL IMPROVEMENT PROJECT OPERATION: Streets and Flood Control PROJECT TITLE: Traffic Signal Interconnections , Description ■ Install computers and software for monitoring and maintaining traffic signals in the downtown and along state highways which pass through San Luis Obispo • Install conduit and wire in the following locations to link traffic signals to each other and to the City's wide area , network: Santa Rosa Street(Highway 1) between Highland and Murray Broad Street (Highway 227) between Tank Farm and South ' South Street(Highway 227) between Broad and Higuera Higuera Street between South and the Caltrans district office Objectives ' ■ Improve traffic safety and circulation ■ Reduce response time and increase productivity for traffic signal maintenance crews ' ■ Gain flexibility to periodically reset traffic signal timing to match fluctuations in traffic demand Background , Under the existing situation, any traffic signal malfunctions must be noted in the field and referred to the signal maintenance crews for adjustment or repair. Depending on the location and severity of the problem, this notification can take anywhere from 15 minutes to several hours. In the meantime, the malfunction causes the signal to default to flashing red in all directions, a configuration which slows traffic circulation and may confuse some drivers. The proposed project would link 31 City-owned signals and nine state-owned signals to the City's wide area network. ' With this link installed, any malfunction would be reported automatically to the traffic signal maintenance crew, the traffic engineer, the police department, and anybody who might need to know about it. In this way, response time can be reduced significantly in order to minimise the inconvenience caused by a malfunctioning signal. Also, the nature of , the malfunction can be diagnosed immediately so that the maintenance crews know what they have to do when they reach the malfunctioning signal. Besides reducing response times, linking the signals would provide two other benefits. First, a malfunction might be ' correctable remotely from the Corporation Yard or the Public Works offices at 955 Morro, eliminating the need to send a crew into the field. And second, the traffic engineer could change signal timing from the office in order to match fluctuations in traffic demand during peak and low travel periods. A state grant to pay all of the construction cost has received preliminary approval. The City mast pay for design, ' bidding, and construction management, which will be performed by the engineering staff. Policy Lhiks ' ■ 1994 General Plan Circulation Element recommendation on coordinating transportation improvements with other , agencies affected ■ 1994 General Plan Circulation Element overall recommendation to improve traffic safety Costs , To Date 1995/96 1996/97 1997/98 1998/99 Totals ' Construction L 240,000 240,000 E-20 , Traffic Signal Interconnections (continued) ' Revenue Sources State 'Minor A' Grit 240,000 240,000 ' Public Art ' This is an underground project exempt from public art requirements. 1 E-21 1995-97 Financial Plan CAPITAL IMPROVEMENT PROJECT , PROGRAM: Parking REQUEST TITLE: Completion of Archaeological Study on Palm Street Parking Structure Artifacts Request Summary In May, 1987,the City contracted with Archaeological Resource Service to provide archaeological testing,excavation and ' analysis of artifacts, as well as monitoring of earthwork on the site of the Palm Street parking structure prior to its construction. The project was broken into three phases: pre-archival study and testing - $22,000; lab processing and , construction monitoring- $37,000; and analysis and report writing- $16,000. Total cost for the contract was $75,000. As the project commenced there were significant overrides in the cost of Phase I and Phase II and disagreements between the contractor and the City's project manager as to the reason for these additional costs. Before becoming fully involved ' with Phase III, the contractor requested additional funding from the City. This funding was refused by the City. The artifacts remained with the contractor for several years with no further developments occurring. In June, 1990, the City agreed to extend the time of the contract, and to pay the remainder of the contracted funds, ' pending receipt of a report on the portion of the artifacts which had been catalogued by the contractor. At the same time,the City retrieved the collection and placed it in storage at the Corporation Yard. The report was never completed, ' and the final payment of$8,431 was never made. The City continued to attempt to obtain a final archaeological report from the contractors, with no success. The possibility of legal action was considered but, for a number of different reasons, a decision was made not to pursue this course. About half of the collection had been catalogued and boxed, with approximately fifty 33-gallon garbage cans worth of material still remaining in burlap bags. The boxes and burlap , bags have remained in storage since that time. With the help of volunteers from the San Luis Obispo County Archaeological Society (SLOCAS) and a Cal Poly , archaeological class, the catalogued materials have recently been removed from their deteriorated and water damaged boxes and repackaged and stored in an appropriate interim manner. However,at least half of the collection remains to be catalogued, a final report must be prepared and the artifacts must be properly curated or archived Therefore,staff is requesting an appropriation of$50,000 in the Parking Fund to hire a new archaeologist to complete the project to the , standards contained in the City's Archaeological Resource Preservation Guidelines. These Guidelines require private development to assume responsibility for artifacts all the way through cataloguing and , curating. Since these artifacts were excavated as part of the Palm Street Parking Garage project, like private projects, it is appropriate that the Parking Program complete the necessary remaining work. Key Objectives , • Complete a project involving a major archaeological find that was initiated nine years with the construction of the Palm Street parking structure and has been languishing since. ' • Bring the project in line with the City's Archaeological Resource Preservation Guidelines adopted by Council in October, 1995. • Make available to the public a significant piece of the City's history. • Make available to professionals major findings from the prehistorical and Mission periods and what is considered , by many to be one of the largest and forest collections of Chinese artifacts in the State. Factors Driving the Request for Change ' • Part of the collection is not yet catalogued and none of the collection is properly archived which places the City in non-conformance with its own archaeological policy. , E-22 , ' Completion of Archaeological Study of Palm Street Parking Structure Artifacts (cont) • The collection has been damaged by remaining in the storage container exposed to heat,water and the vibrations from passing City trucks. Even though staff is attempting to store the materials in a manner which will keep out water, they will still be impacted by heat and dust and vibrations. ' The archeological community knows that this collection exists and that it is significant,and is strongly requesting that it be made available to the public and professionals. • The City has an ethical responsibility to handle an important archaeological collection appropriately;the Parking Program has a policy driven responsibility to fund and complete the work.. ' Alternatives • Leave the collection in the storage container at the Corporation Yard. If this alternative is chosen, the ' collection risks further deterioration and never becomes available for viewing or research which would be a tremendous loss. In addition to ignoring what could be considered an ethical duty, the City would also be in non-compliance with its own adopted archaeological policy. • Postpone the remainder of the archeological study to some later date. As well as the concerns expressed above about deterioration of the collection, the cost of performing the rest of the archeological study will only become more expensive at a later date. Furthermore,because there is now much interest in the study generated by the ' recent reboring activities,there have been indications that several local archaeologists may be willing to donate some of their time, resulting in potential significant cost savings. If the project is postponed, this interest and momentum will be lost. • Phase the nroiect over two or more years. While this alternative has the advantage of spreading the cost over several fiscal years,it has all the disadvantages of postponing the project in terms of possible loss of momentum and potential increases in costs. If the project were divided between the actual cataloguing and the writing of ' the final report,for example, there is a possibility of second phase funding being eliminated or reduced or the contracted archaeologists having other commitments,resulting in more delays or the sidetracking of the project once again. ' Seek sant money for the nroiect. There is a minimal amount of appropriate grant money available from the Certified Local Government Program administered through the State Historical Preservation Office. For the 1996-97 there is approximately$100,000 available statewide and 38 Certified Local Governments(CLG) eligible ' to apply for funding. The City will further explore the requirements of becoming a CLG,but it has been decided in the past that the amount of funding available is not significant enough to warrant the cost of qualifying for and making the application. ' Cost Summary ' It is difficult to estimate what the actual cost of finishing the project will be, since the material still needing cataloguing is intermingled with dirt and has not yet even been sifted. However,indications from the original archaeologists are that about half the collection was catalogued. The original contract price more than nine years ago for analysis and report writing was $16,000. The project bogged down because the contractors grossly underestimated the size of the find and ' the cost of analyzing it. Given this information, and after discussions with SLOCAS (see attached letter),it is estimated that completing the project could require an additional$50,000. This appropriation would be added to the approximately $6,000 left over from the original contract after the recent expenditure of part of the remaining funds on materials to ' rebox the collection. SLOCAS believes that is may be quite possible that volunteered time, both by professionals and interested amateurs, will reduce this cost, but it is difficult to anticipate by how much. BUDGETED COST CHANGE TOTAL ' Cost 1996-97 1996-W 1996-97 Archaeological Study - 0 - $50,000 $50,000 ' E-23 Completion of Archaeological Stuuy of Palm Street Parking Structure Artifacts (cont.) Implementation • Determine whether there is a site within the City where the cataloguing process can be finished or whether the ' artifacts must once again be removed from San Luis Obispo. • Determine what level of professional and amateur volunteer help may be available. , • Develop an RFP for archaeological services to finish cataloguing the collection and writing a final report which includes the integration of volunteer help, if appropriate. • Hire an archaeologist or archaeological firm to complete the project as defined in the RFP and arrange for ' volunteers, if available. • Determine an appropriate site for curating the collection. , Attachment: Letter from SLOCAS LARTiFAMBUD ' E-24 , 1995/97 Financial Plan Request CAPITAL IMPROVEMENT PROJECT OPERATION: Parking ' PROJECT TTTLE: 860 Pacific Parking Lot Description ■ Remove the existing building at 860 Pacific Street • Construct a new temporary parking lot with 27 spaces ' ■ Install parking meters One-time cost: $41,000 ' Objectives ■ Provide additional temporary parking adjacent to the Marsh Street Parking Garage ■ Increase revenue for the parking fund Background ' Planned expansion of the Marsh Street Parking Garage will extend across the City-owned property at 860 Pacific Street, the former location of the Parks and Recreation Department offices. If approved, construction on the garage expansion would probably not start until 1998. Until then a temporary parking lot could alleviate some of the tremendous parking ' demand which has prompted the proposed expansion. From May 6, 1996 to September 15, 1996, Information Systems will occupy the existing building on the site, a residence ' converted for office use, while configuring new computers and reconfiguring existing computers for the planned conversion to Windows 95 and a new workstation software suite. Public Works will offer the building for sale and removal after Information Systems vacates it If noone buys the building, Public Works will offer it for salvage and then ' demolish it Policy Link ' ■ Adopted parking program goals: adequate, safe, and attractive parking for visitors, customer;, and employees in the downtown ■ A Conceptual Physical Plan for the City's Center Costs ' To Date 1995/96 1996/97 1997/98 1998/99 Totals Site Preparation 20,000 20,000 ' Construction 18,000 18,000 Equipment Acquisition 3,000 3,000 TOTALS 41,000 41,000 Construction cost estimates assume that the temporary nature of the parking lot will not require extensive landscaping or ' other typical appearance improvements. Revenue Som ces ' Panting Fund 41,000 41,000 ' E-25 Public Ait 1 Public art will not be incorporated into this project because of its temporary status: a t E=26 1 1995/97 Financial Plan Request CAPITAL IMPROVEMENT PROJECT OPERATION: Parking PROJECT TITLE: Nipomo/Palm Parking Lot Description ■ Remove buildings on two City-owned parcels at the comer of Palm and Nipomo Streets ■ Construct a new parking lot with 35 spaces adjacent to the existing lot 14 ' ■ Install parking meters, extensive landscaping along the perimeter, and lighting One-time cost $136,000 ' Objectives ■ Provide additional parking at the south end of the downtown ' ■ Increase revenue for the panting fund ■ Improve the appearance of the recently purchased property at the comer of Palm and Nipomo ' Background In 1995 the City purchased two parcels at the comer of Palm and Nipomo Streets for possible long-term development of a parking garage. Building a parking lot on these parcels would provide a good interim use and help satisfy current parking demand at the south end of downtown. Policy Links ■ Adopt Parking program goals: adequate, safe, and attractive parking for visitors, customers, and employees in the downtown ■ A Conceptual Physical Plan for the City's Center Costs To Date 1995/96 1996/97 1997/98 1998/99 Totals ' Study (archaeology) 5,000 5,000 Site Preparation 35,000 35,000 Construction 86,000 86,000 ' Equipment Acquisition 10,000 10,000 TOTALS 136,000 136,000 ' Revenue Sources 11' Parking Fund 136,000 136,000 ' Public Art Public art will be incorporated into this project with a minimum outlay of$1,070 —one percent of the project budget. ' Effect on the Operating Budget Landscape maintenance by contract for this lot will cost about$600 per year. E-27 1995/97 Financial Plan Request CAPITAL IMPROVEMENT PROJECT ' OPERATION: Parks and Recreation PROJECT TITLE: Site Improvement for 314-350 Higuera Street ' Description ' • Demolish all buildings and structures at 314-350 Higuera Street (the former Mathews property) E Clear, grub, and grade the site ■ Seed the site for low maintenance groundcover , One-time cost: $75,000 Objectives , ■ Eliminate potential liability from dilapidated buildings and structures ' ■ Stabilize the soil on the site and prevent erosion • Provide temporary landscaping pending future development of the site Background ' In 1995 the City purchased the property at 314-350 Higuera Street to provide right of way for firture street widening and flood control improvements, along with strategic open space for future passive or active park development. The site , contains several unusable buildings and structures which should be removed to eliminate potential liability and improve the appearance of the site. Once the site is cleared, grubbed, and graded, some kind of stabilizing groundcover (which would not require irrigation , and would only have to be mown once or twice a year) should be planted to stabilize the soil and improve the appearance of otherwise bare earth. The site should remain otherwise unimproved until a master plan for the area is completed and approved. ' Policy Links ■ adopted parks and landscape maintenance program goal: safe and attractive landscaped areas , ■ A Concepuual Physical Plan for the City's Center Costs , To Date 1995/96 1996/97 1997/98 1998/99 Totals t Site Preparation 75,000 75,000 Revenue Sources ' Bond Lssue Proceeds* 75,000 :=:75,7000] , *contingencies Public Art , Public art will be incorporated into this project if possible. Effect on the Operating Budget , Keeping the ground cover mown may require temporary salaries or contract services expense of up to $200 per year ' E-28 ' 1996-97 Budget Request ' CAPITAL IMPROVEMENT PLAN PROGRAM: Information Systems Management REQUEST TITLE: Wide Area Network Improvements Project Description ' Improve the Police and Corporation Yard wide area network communication links at a cost of$55,000 with a savings in ongoing costs of$17,000 annually. ' Project Objectives ■ Improve the volume and rate of data transmissions on the City's wide area network ■ Improve the system used daily for the transmission of emergency run and other public safety information ■ Increase productivity at City offices ■ Reduce reliance on Pacific Bell lease lines ' ■ Provide a cost effective means of sharing information between County and City offices in 1997-98 Existing Situation The City's wide area network is comprised of six local area networks connected via fiber optic links or Pacific Bell lease lines. ' The Police and Corporation Yard local area networks are currently connected to the wide area network via fractional T-1 lines. At present, there is no direct data communication link between the County and the City. ' Police Communication Link. Fiber optic connectivity is the preferred communication link on the wide area network because of its reliability and the high volume and data transmission rate. Currently, City Hall, 955 Morro, Parking Administrative offices, Parks and Recreation Administrative offices, and the Computer Training room are connected via fiber optic lines. ' The advantages for upgrading the Police administrative offices' data communication link from a fractional T-1 lease line to a direct fiber optic connection include: ■ Increased reliability for emergency run information ' ■ Eventual fiber connectivity with the County's Law Enforcement System ■ Eliminate the City's dependence on Pacific Bell's lease line ■ Significantly lower ongoing costs as compared with those incurred with a Pacific Bell lease line ' The initial costs of making direct fiber optic connections tend to be high as trenches must be dug, conduit laid, fiber optic lines pulled, and equipment installed or upgraded. To minimize the installation costs, the Police administrative offices' connection will utilize available traffic signal conduit and existing equipment will be upgraded in place. Corporation Yard Communication Link. In the Wide Area Network Improvements Council Agenda Report dated May 7, 1996, a wireless radio/microwave communications technology was presented as a third wide area network backbone component ' (in addition to fiber optics and Pacific Bell lease lines). Where fiber optic connectivity is cost prohibitive, system security is not an issue, and "line of site" is established with the South Street Hills base station, the wireless radio/microwave system is a viable communication link for the following reasons: ' ■ Increased data transmission rates ■ Reduce the City's dependence on Pacific Bell lease lines ■ Significantly lower ongoing costs as compared with those incurred by Pacific Bell lease lines ' ■ Low-priced, reliable product recently developed by BreezeCom Radio Systems With the approval of the May 7, 1996 Council Agenda Report, the South Hills base station will be equipped such that City sites with "line of sight" can be added to the wireless system at a nominal cost. Corporation Yard is a viable candidate for a Breeze Com Radio System. County and City Offwes Communication L bik. To date, no data communication link has been established between City and County offices. Data is manually transmitted via diskettes, by telephone, or by simply walling over to the offices. Establishing a direct data communication link between City offices and County offices will facilitate the transfer of GIS files, assessor information, Law Enforcement System information, superior and municipal court filings,.court dispositions, land use ' E-29 Wide Area Network Improvements ...)ntinued) , information and eventually email. A County/City data communication link would increase productivity at City offices. , Goal and Policy Links ■ Strategy for data communications infrastructure whereby local area networks are connected into a wide area network ' allowing database sharing and in anticipation of major systems implementation ■ Technology Master Plan , ■ Regional Network Consortium participation through the establishment of a County/City data communication link ■ Compliance with the adopted Public Access strategic initiative to provide information publicly Project Work Completed ' Police Communication Link. The selected path from City Hall to Police runs from the telephone closet at City Hall to Palm Street, over to the corner of Santa Rosa,up to Walnut Street, and then into the Police building. Existing traffic signal conduit ' on Santa Rosa will be used for the fiber run. Additionally, Cabletron equipment already installed at Police and City Hall will be used and only require an upgrade. Corporation Yard Communication Link With the implementation of the Council Agenda Report on Wide Area Network ' Improvements dated May 7, 1996,the South Hills base station will be equipped and operational as a repeater site for the Breeze Com Radio System. County and City Offices Communication Link. The City Hall/County connection will occur in the equipment room of the ' Library. The City will be responsible for pulling fiber out of City Hall across Palm street and into the Library equipment room. Conduit already rums across Palm Street from the sidewalk of City Hall into the Library equipment room. Cabletron ' equipment already installed at City Hall can be used and upgraded in place. Environmental Review Not applicable. , Project Phasing, Costs and Funding Sources , The following summarizes project costs for each of the communication links: Police Communication Link ' Project Costs To-Date 1995-96 1996-97 1.997-98 1998-99 Total Conduit/Pull Boz 23,000 23,000 ' Installation Fiber Installation 9,500 9,500 ' Hardware Upgrades 18,000 18,000 TOTAL E 50,500 "09500 , Corporation Yard Communication Link Project Costs To-Date 1995-96 1996-97 1997-98 1998-99 Total ' BreezeCom Radio 4,500 4,500 System ' TOTAL 49500 $4,500 E-30 ' Wide Area Network Improvements (continued) ' County and City Offices Communication Link. ' Project Costs To-Date 1995-96 1996-97 1997-98 1998-99 Total Conduit Installation 5,000 5,000 ' Fiber Installation 7,000 7,000 Router/Rack 13,000 13,000 ' Firewall 25,000 25,000 TOTAL 509000 $509000 ' Recommended funding for all of these communication links is through the General Fund. Implementation ' Police Communication link ■ Trench and install conduit 7/96 ' ■ Acquire and install fiber optic cable 7/96 ■ Acquire and install hardware upgrades 8/96 ■ Perform system integration test 9/96 ' Corporation Yard Communication Link ■ Acquire and install BreezeCom Radio System 9/96 ■ Perform system integration test 9196 County and City Offices Communication link. ' ■ Trench and install conduit 7/97 ■ Acquire and install fiber optic cable 8/97 ' ■ Acquire and install hardware upgrades 8/97 ■ Select, acquire, configure and install router 9/97 ■ Select, acquire, configure and install firewall 9/97 ■ Perform system integration test 10/97 ' P"Uc Art Policy t This project is exempt from the public arts policy for two reasons: most of the cost is acquisition($77,000)which is exempt from the 1% contribution; and the balance ($28,000) is for underground work which is also exempt from the policy. ' Aiternatives ■ Defer the project or change its scope. These improvements are intended to implement approved plans and policies for the city's wide area network- A substantial investment has already been invested in connecting City sites with fiber ' optic cabling. Adding the Police administrative offices and County offices to the fiber optic backbone will increase data sharing and system reliability. ■ Deny the project. Given the importance of information technology in increasing productivity and improving customer service, making no investment at this time is not recommended. Project Effect on the Operating Budget ■ During implementation. Significant staff time will be required by Information Systems and the operating departments in managing and assisting in the installation of these communication links. E-31 Wide Area Network Improvements�,.,jntinued) ■ After implementation. - Police and Corporation Yard Communwadan Links. Ongoing support costs will be ' minimal. We can expect to annually pay 15% of hardware acquisition costs for annual contract maintenance and support which amounts to $4,800 annually. However, given the $17,000 savings in lease line costs annually, the return on the investment for these communication links will be realized in about four years. ' ■ After implementation- County and City Offices Communication Link. Ongoing support costs will be 15% of the hardware acquisition costs for annual contract maintenance and support which amounts to$6,750. ' 1 E-32 , Section F DEBT SERVICE REQUIREMENTS I 1 � - I I I 1 I . DEBT SERVICE REQUIKEMENTS OVERVIEW This section summarizes the debt service obligations of the City as of the beginning of the 1996-97 fiscal year(July 1, 1996). These obligations represent the City's annual installment payments of principal and interest for previous capital improvement plan projects or acquisitions funded through debt financings. The City's debt management policies are comprehensively discussed in Section B (Capital Financing and Debt Management) of the 1995-97 Financial Plan. The following is a description of each lease or bond obligation existing at July 1, 1996: 1959 Whale Rock Reservoir General Obligation Bonds- Series A and B ■ Purpose: Constructing the City's share of the Whale Rock Reservoir. ■ Maturity Date: 1999 ■ Interest Rate: 3.75% to 4.00% ■ Original Principal Amount: $3,900,000 ■ Funding Source: Water Fund ■ July 1, 1996 Principal Outstanding: $610,000 1 1986 Lease Revenue Bonds - Refunded in 1994 ■ Purpose: Constructing parking structures ($5,758,400) as well as road improvements and facility acquisitions ($4,450,000). These bonds were originally issued in 1986 with a maturity date of 2006 and an original issue amount of$13,970.000. The following information pertains to the terms of the refinancing in 1994: ' ■ Maturity Date: 2014 ■ Original Refinanced Principal Amount: $11,780,600 ' ■ July I, 1996 Principal Outstanding: $11,170,600 ■ Interest Rate: 3.5% to 6.375% ■ Funding Source: Debt Service and Parking Funds 1988 Water Certificates of Participation ■ Purpose: Constructing various water system improvements. ■ Maturity Date: 2008 ■ Interest Rate: 6.70% to 7.25% ■ Original Principal Amount: $5,000,000 ■ Funding Source: Water Fund ■ July 1, 1996 Principal Outstanding: $3,775,000 ' 1990 Certificates of Participation ■ Purpose: Acquiring land for open space, rehabilitating the City's Recreation Center, and acquiring land for recreation administration offices/neighborhood park. ■ Maturity Date: 2010 ■ Interest Rate: 6.00% to 6.70% ' ■ Original Principal Amount: $4,500,000 ■ Funding Source: Debt Service Fund ■ July 1, 1996 Principal Outstanding: $3,890,000 ' 1992 State Revolving Fund Loan ■ Purpose: Upgrading the City's water reclamation plant and collection system to meet discharge standards. ■ Maturity Date: 2012 ■ Interest Rate: 3.00% to 3.20% ■ Original Principal Amount: $31,227,400 ■ Funding Source: Sewer Fund ■ July I, 1996 Principal Outstanding: $27,698,100 1993 Water Revenue Bonds ■ Purpose: Upgrading the City's water treatment plant to meet water quality standards. ■ Maturity Date: 2023 ■ Interest Rate: 5.00% to 5.50% ■ Original Principal Amount: $10,890,000 ■ Funding Source: Water Fund ■ July 1, 1996 Principal Outstanding: $10,520,000 1996 Lease Revenue Bonds 0 Purpose: To finance the acquisition and construction of various properties and improvements. ■ Maturity Date: 2026 ■ Net Interest Cost: 6.1% ■ Original Principal Amount: $7,100,000 ■ Funding Source: Debt Service Fund ■ July 1, 1996 Principal Outstanding: $7,100,000 F-1 D R EBT SERVICE REQUIREMENTS ANNUAL PAYMENTS BY FUNCTION 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED PUBLIC SAFETY ' Fire&Environmental Safety 235,500 PUBLIC UTILITIES Wastewater Service 2,122,000 2,106,600 2,135,900 2,135,900 Water Service 1,345,400 1,441,900 1,427,200 1,433,900 Total Public Utilities 3,467,400 3,548,500 3,563,100 3,569,800 TRANSPORTATION Streets and Flood Control 473,700 286,700 341,100 340,900 1 Parking 960,100 433,900 654,400 654,000 Total Transportation 1,433,800 720,600 995,500 994,900 LEISURE, CULTURAL.&SOCIAL SERVICES Cultural Services 12,100 ' Parks and Recreation 473,700 376,900 448,400 610,200 Total Leisure, Cultural&Social Services 473,700 376,900 448,400 622,300 GENERAL GOVERMENT Buildings 109,900 TOTAL DEBT SERVICE REQUIREMENTS $5,374,900 $4,646,000 $5,007,000 $5532,400 1 F-2 1 DEBT SERVICE REQUIREMENTS ANNUAL PAYMENTS BY SOURCE 1 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED DEBT SERVICE FUND 1986 Lease Revenue Bonds(Refunded in 1994) Principal 195,600 Interest 347,900 1990 Certificates of Participation Principal 130,000 140,000 150,000 155,000 Interest 273,900 268,800 260,100 251,000 1994 Refunding Revenue Bonds Principal 88,100 135,800 141,300 Interest 166,700 243,600 237,900 1996 Lease Revenue Bonds Principal 80,000 Interest 443,400 Total Debt Service Fuad 947,400 663,600 789,500 1,308,600 WATER FUND 1959 Water Bonds- Series A Principal 125,000 130,000 130,000 140,000 Interest 30,000 27,000 21,800 16,600 1959 Water Bonds-Series B Principal 35,000 35,000 40,000 40,000 Interest 10,100 10,000 7,800 6,300 1988 Certificates of Participation Principal 165,000 180,000 190,000 205,000 Interest 307,300 297,200 284,900 272,000 1993 Water Revenue Bonds Principal 25,000 170,000 175,000 185,000 Interest 648,000 592,700 577,700 569,000 Total Water Fund 1,345,400 1,441,900 1,427,200 1,433,900 WASTEWATER FUND 1992 State Revolving Fund(SRF)Loan Principal 944,900 1,204,900 1,233,200 1,271,300 Interest 1,177,100 901,700 902,700 864,600 Total Wastewater Fund 2,122,000 2,106,600 2,135,900 2,135,900 PARKING FUND 1986 Lease Revenue Bonds(Refunded in 1994) Principal 339,400 Interest 620,700 1994 Refunding Revenue Bonds ' Principal 151,200 234,200 243,700 Interest 282,700 420,200 410,300 Total Parking Fund 960,100 433,900 654,400 654,000 TOTAL DEBT SERVICE REQUIREMENTS $5,374,900 $4,646,000 $5,007,000 $5,532,400 F-3 r r � Section G CHANGES IN FINANCIAL- POSITION r 1 1 r r r r r 1 . CHANGES IN FINANCL - POSITION OVERVIEW This section summarizes revenues, expenditures,and changes in financial position for each of the City's operating funds. For the Governmental Funds, financial position is defined as fund balance; for the enterprise funds it is defined as working capital; and for the Whale Rock Reservoir(an Agency Fund of the City) it is defined as fund ' balance as reported by the Whale Rock Commission in its separately issued financial statements. Because governmental and enterprise funds use different bases of accounting, fund balance and working capital are different measures of financial position under generally accepted accounting principles. However, they represent similar concepts: resources available at the beginning of the year to fund operations, debt service, and capital improvements in the following year. Accordingly, to establish a similar framework for evaluating and projecting the City's overall financial position, these two measures of financial position are used interchangeably in this section. Changes in financial position are provided for the last two completed fiscal years(1993-94 and 1994-95); and the two years covered by the 1995-97 Financial Plan (1995-96 and 1996-97). ' The following schedules are included in this section: Combining Financial Position Statements All Funds Combined All Governmental Funds Combined All Enterprise and Agency Funds Combined Individual Financial Position Statements ' General Fund Special Revenue Funds Business Improvement Area (BIA) Fund ' Gas Tax Fund Transportation Development Act (TDA) Fund Community Development Block Grant (CDBG) Fund Capital Project Funds Capital Outlay Fund Parkland Development Fund ' Transportation Impact Fees Fund Equipment Replacement Fund Debt Service Fund ' Enterprise Funds Water Fund Sewer Fund ' Parking Fund Transit Fund Golf Fund Agency Fund - Whale Rock Commission 1 The organization of the City's funds and basis of accounting are further described on the following page. G-1 CHANGES IN FINANC POSITION ORGANIZATION OF THE CITY'S FUNDS In accordance with generally accepted accounting principles,the City's financial reporting system is organized on a fund basis consisting of three major fund types - governmental, proprietary and fiduciary - and two self-balancing account groups: general fixed assets and feneral long-term. The City's various funds have been established in order to segregate and identify those financial transactions and resources associated with providing specific activities or programs in conformance with special , regulations, restrictions, or limitations. Budgets are prepared for each fund in accordance with its respective basis of accounting. All governmental funds have legally , adopted budgets except capital project funds. While budgets are prepared for the City's capital project funds, the capital projects generally span more than one year and are effectively controlled at the project level. The following funds are included in the Financial Plan; additional descriptions of each of the fund types are provided in the ' Budget Glossary (Section I) of the 1995-97 Financial Plan: Governmental Funds Most of the City's programs and functions are provided and financed through the following governmental funds, which are distinguished by their measurement focus on determining financial position and changes in financial position,rather than upon determining net income: ■ General Fund ■ Debt Service Fund ■ Special Revenue Funds ■ Capital Project Funds , Business Improvement Area Capital Outlay Gas Tax Parkland Development Transportation Development Act Transportation Impact Fees Community Development Block Grant Equipment Replacement Enterprise Funds Enterprise funds are distinguished from governmental funds by their similarity to private sector enterprises, as it is intended that the cost of providing services will be financed or recovered primarily through user charges. The following five enterprise funds are used by the City: ■ Water ■ Sewer ■ Parking ■ Transit ■ Golf Trust and Agency Funds Also known as fiduciary funds, trust and agency funds are used to account for assets held by the City in a trustee capacity for private individuals, organizations, or other governmental agencies. Agency funds are custodial in nature (assets equal liabilities) and do not measure the results of operations (revenues, expenditures, and changes in fund balance). Because of their custodial nature, agency funds are not typically included in budgetary documents. In this case, however, , the City is directly responsible for the day-to-day management and operations of the Whale Rock Reservoir. As such,because of its significance to the City's operations and organizational structure, budget information for the Whale Rock Commission (which is accounted for as an agency fund of the City) is provided in the City's Financial Plan. G—? ' CHANGES IN FINANCIAL POSITION ALL FUNDS COMBINED 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Revenues Tag Revenues 16,880,800 17,073,600 17,169,400 17,940,900 Licenses and Permits 377,000 504,000 530,000 619,900 ' Fines and Forfeitures 608,900 543,600 513,000 534,000 Investment and Property Revenues 1,562,900 1,421,700 1,199,700 1,160,100 Subventions and Grants 4,158,400 3,772,200 14,687,200 8,541,600 Service Charges ' Governmental Funds 1,545,500 1,768,900 2,365,100 2,370,100 Enterprise Funds 13,070,200 14,135,700 14,812,300 15„342,600 Trust and Agency Revenues 478,200 647,900 621„300 615,600 Other Revenues 822,200 638,100 2,186,500 116,800 Total Revenues 39,504,100 40,505,700 54,084,500 47,241,600 Expenditures Operating Programs Public Safety 9,792,600 10,210,700 10,644,900 10,511,200 Public Utilities 5,552,400 6,130,400 6,898,800 6,774,800 ' Transportation 3,044,700 3,186,300 3,425,200 3,381,700 Leisure,Cultural,&Social Services 3,221,100 3„313,000 3,733,000 3,660,500 Community Development 2,652,300 2,606,500 2,860,100 2,945,100 General Government 4504,100 4,921,300 5,609,000 5,363500 Total Operating Programs 28,767,200 30,368,200 33,171,000 32,636,800 Capital Projects 20,221,300 8,429,700 27566,700 11,105,600 Debt Service 5.374,900 4,646,000 5,007,000 5532,400 Total Expenditures 54,363,400 43,443,900 65,744,700 49,274,800 Other Sources (Uses) Operating Transfers In 6,687„300 4,068,100 3,272,100 4,457,900 Operating Transfers Out (6,687,300) (4,068,100) (3,272,100) (4,457,900) Equipment Replacement&Equity Transfer (27,900) (276,700) Proceeds from Debt Financings 1,619,000 204,100 7,381„300 375,000 Refunding Reserve Adjustment (368,100) Potential MOA Adjustments Expenditure Savings 489,400 478,000 Total Other Sources (Uses) 1,591,100 (440,700) 7,870,700 853,000 ' Revenues and Other Sources Over (Under) Expenditures and Other Uses (13,268,200) (3,378,900) (3,789500) (1,180,200) ' Fund Balance/Working Capital, Beginning of Year 36,049,400 22,781,200 19,402,300 15,612,800 Fund Balance/Working Capital, End of Year Reserved for Debt Service 2,169,700 1,897,400 1,897,400 1,897,400 Unreserved 20,611500 17 504,900 13,715,400 12535,200 Total Fund Balance/Working Capital $22,781,200 $19,402,300 $15,612,800 $14,432,600 G-3 CHANGES IN FINANUAL POSITION ALL GOVERNMENTAL FUNDS COMBINED 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Revenues Tax Revenues 16,880,800 17,073,600 17,169,400 17,940,900 Licenses and Permits 377,000 504,000 530,000 619,900 Fines and Forfeitures 113,600 92,200 83,000 74,000 Investment and Property Revenues 838,400 629,300 534,700 484,000 Subventions and Grants 2,752,400 2,948,900 8,463,700 5,207,,300 Service Charges 1,545,500 1,768,900 2,365,100 2,370,100 Other Revenues 822,200 534,100 2,019,600 115,800 Total Revenues 2-3,329,900 23,551,000 31,165,500 26,812,000 Expenditures Operating Programs Public Safety 9,792,600 10,210,700 10,644,900 10,511,200 Public Utilities 105„300 80,000 Transportation 1,514,600 1,565,600 1,652,000 1,590,700 Leisure,Cultural,&Social Services 2,936,700 3,040,400 3,445,000 3,372,800 Community Development 2,652,300 2,606,500 2,860,100 2,945,100 ' General Government 4,504,100 5,007,100 5,704,300 5,458,800 Total Operating Programs 21,505,600 22,510„300 24„306,300 23,878,600 Reimbursed Expenditures (1,989,900) (2,158,200) (2,230,800) (2,294,800) Total Operating Expenditures 19,515,700 20,352,100 22,075,500 21,583,800 Capital Projects 7,920,300 3,348,400 19,117,700 5,321,600 Debt Service 947,400 663,600 789,500 1,308,600 Total Expenditures 28,383,400 24,364,100 41,982,700 28,214,000 Other Sources (Uses) Operating Transfers In 6,610,900 4,068,100 3,272,100 4,457,900 Operating Transfers Out (6,522,600) (3,988,000) (3272,100) (4,457,900) Equity Transfer (27,900) (792,000) (54,500) Proceeds from Debt Financings (5,400) 6,025,000 375,000 Refunding Reserve Adjustment (174,000) Expenditure Savings 473,400 462,000 ' Total Other Sources (Uses) 60,400 (891,300) 6,498,400 782,500 Revenues and Other Sources Over (Under) , Expenditures and Other Uses (4,993,100) (1,704,400) (4,318,800) (619,500) Fund Balance, Beginning of Year 17,725,600 12,732,500 11,028,100 6,709 300 Fund Balance, End of Year , Unreserved 12,732,500 11,028,100 6,709,300 6,089800 Total Fund Balance $12,732,500 $11,028,100 $6,709,300 $6,089,800 , G-4 ' CHANGES IN FINANCIAL POSITION ALL ENTERPRISE AND AGENCY FUNDS COMBINED r 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Revenues ' Fines and Forfeitures 495,300 451,400 430,000 460,000 Investment and Property Revenues 724,500 792,400 665,000 676,100 Subventions and Grants 1,406,000 823,300 6,223,500 3,334,300 Service Charges 13,070,200 14,135,700 14,812,300 15,342,600 Other Revenues 104,000 166,900 1,000 Trust and Agency Revenues 478,200 647,900 621,300 615,600 rTotal Revenues 16,174,200 16,954,700 22,919,000 20,429,600 Expenditures ' Operating Programs Public Utilities 5,447,100 6,050,400 6,898,800 6,774,800 Transportation 1,530,100 1,620,700 1,773,200 1,791,000 Leisure,Cultural&Social Services 284,400 272,600 288,000 287,700 1 General Government 1,989,900 2,072,400 2,135,500 2,199,500 Total Operating Programs 9,251,500 10,016,100 11,095,500 11,053,000 Capital Projects 12,301,000 5,081,300 8,449,000 5,784,000 ' Debt Service 4,427,500 3,982,400 4,217,500 4,223,800 Total Expenditures 25,980,000 19,079,800 23,762,000 21,060,800 Other Sources (Uses) Operating Transfers In 76,400 Operating Transfers Out (164,700) (80,100) Proceeds from Debt Financings 1,619,000 209,500 1356,300 Refunding Reserve Adjustment (194,100) Potential MOA Adjustments Equipment Replacement&Equity Transfer 515,300 54,500 ' Expenditure Savings/Project Deferrals 16,000 16,000 Total Other Sources(Uses) 1,530,700 450,600 1,372,300 70,500 ' Revenues and Other Sources Over (Under) Expenditures and Other Uses (8,275,100) (1,674,500) 529,300 (560,700) Working Capital, Beginning of Year 18,323,800 10,048,700 8,374,200 8,903,500 Working Capital, End of Year Reserved for Debt Service 2,169,700 1,897,400 1,897,400 1,897,400 ' Unreserved 7,879,000 6,476,800 7,006,100 6,445,400 Total Working Capital $10,048,700 $8,374,200 $8,903,500 $8,342,800 r 1 r r G-5 CHANGES IN FINANCIAL POSITION GENERALFUND , 1993-94 1994-95 1995-96 1996-97 i ACTUAL ACTUAL BUDGET APPROVED Revenues Tax Revenues 16,880,800 17,073,600 17,169,400 17,940,900 ' Licenses and Permits 377,000 504,000 530,000 619,900 Fines and Forfeitures 113,600 92,200 83,000 74,000 ' Investment and Property Revenues 627,200 401,400 391,700 415,500 Subventions and Grants 1,771,400 1,726,400 2,093,900 1,840,600 Service Charges 1,284,600 1,499,300 1,493,500 1,756,800 , Other Revenues 573,000 418,400 1,482,000 60,000 Total Revenues 21,627,600 21,715,300 23,243,500 22,707,700 Expenditures Public Safety 9,792,600 10,210,700 10,644,900 10,511,200 Public Utilities 105,300 80,000 , Transportation 1,514,600 1,565,600 1,652,000 1,590,700 Leisure,Cultural,&Social Services 2,936,700 2,848,800 3,193,000 3,100,800 Community Development 2,452,000 2,355,400 2,568,700 2,533,300 , General Government 4,504,100 4,921,300 5,609,000 5,363,500 Total Program Expenditures 21,305,300 21,981,800 23,667,600 23,099,500 Reimbursed Expenditures (1,989,900) (2,158,200) (2,230,800) (2,294,800) Total Expenditures 19,315,400 19,823,600 21,436,800 20,804,700 Other Sources (Uses) Operating Transfers In 805,900 811,700 816,500 821,500 Operating Transfers Out (5,356,200) (3,176,300) (2,455,600) (3,636,400) Equity Transfer (68,700) (54,500) Expenditure Savings 473,400 462,000 Total Other Sources (Uses) (4,550,300) (2,433,300) (1,165,700) (2,407,400) Revenues and Other Sources Over (Under) Expenditures and Other Uses (2,238,100) (541,600) 641,000 (504,400) Fund Balance, Beginning of Year 6,904,900 4,666,800 4,125,200 4,766,200 ' Fund Balance, End of Year $4,666,800 $4,125,200 $4,766,200 $4,261800 , G-6 ' CHANGES IN FINANCIAL POSITION BUSINESS IMPROVEMENT AREA FUND ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED ' Revenues Investment and Property Revenues 2,100 2,500 3,000 2,000 Service Charges ' Business Tax Surcharge 64,300 76,200 85,000 76,100 Miscellaneous Fees 143,900 121,500 109,700 84,200 Other Revenues 4,600 25,800 ' Total Revenues 210,300 200,200 202,300 188,100 Expenditures Community Development 200,300 251,100 212,000 195,400 Total Expenditures 200,300 251,100 212,000 195,400 Other Sources (Uses) Operating Transfer In 15,400 30,000 10,000 Revenues and Other Sources Over (Under) Expenditures and Other Uses 25,400 (20,900) 300 (7,300) ' Fund Balance,Beginning of Year 5,600 31,000 10,100 10,400 Fund Balance,End of Year $31,000 $10,100 $10,400 $3,100 1 ' G-7 CHANGES IN FINANCIAL POSITION COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Revenues ' Subventions and Grants CDBG allocation 953,700 , State grant close—out .70,000 Total Revenues 312,200 1,378,600 1,023,700 Expenditures , Operating Programs Leisure,Cultural,&Social Services 191,600 252,000 2729000 Community Development 79,400 216,400 General Government 85,800 95,300 95,300 Total Operating Programs 277,400 426,700 583,700 , Capital Projects 34,800 951,900 440,000 Total Expenditures 312,200 1,378,600 1,023,700 Revenues and Other Sources Over(Under) Expenditures and Other Uses Fund Balance,Beginning of Year , Fund Balance,End of Year s0 s0 SO 1 G-8 , CHANGES IN FINANCIAL POSITION GAS TAX FUND ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED ' Revenues Subventions and Grants Gasoline Tax 789,200 795,000 800,000 805,000 ' Total Revenues 789,200 795,000 800,000 805,000 Other Sources (Uses) ' Operating Transfers Out (789,200) (795,000) (800,000) (805,000) Revenues and Other Sources Over(Under) Expenditures and Other Uses Fund Balance, Beginning of Year ' Fund Balance, End of Year $0 $0 $0 $0 1 G-9 CHANGES IN FINANCIAL POSITION TRANSPORTATION DEVELOPMENT ACT FUND 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Revenues 1 Subventions and Grants 16,700 16,700 16,500 16,500 Other Sources(Uses) , Operating Transfers Out (16,700) (16,700) (16,500) (16,500) Revenues and Other Sources Over (Under) , Expenditures and Other Uses Fund Balance, Beginning of Year ' Fund Balance, End of Year $0 $0 $0 $0 1 1 i 1 1 1 1 i G-10 , CHANGES IN FINANCIAL POSITION tCAPITAL OUTLAY FUND t1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Revenues ' Investment and Property Revenues 14,600 Subventions and Grants 175,100 98,600 4,074,700 1,521,500 Service Charges 14,300 19,400 276,900 ' Other Revenues 39,100 66,500 503,000 Total Revenues 228,500 199,100 4,854,600 1,521,500 ' Expenditures Capital Projects 7,235,500 2,055,300 15,319,000 3,886,500 ' Other Sources (Uses) Operating Transfers In 4,337,900 2,176,200 1,328,100 1,990,000 Operating Transfers Out (54,500) Proceeds from Debt Financing (5,400) 6,025,000 375,000 Total Other Sources (Uses) 4,283,400 2,170,800 7,353,100 2,365,000 ' Revenues and Other Sources Over(Under) Expenditures and Other Uses (2,723,600) 314,600 (3,111,300) ' Fund Balance,Beginning of Year 5,520,300 2,796,700 3,111,300 Fund Balance,End of Year $2,796,700 $3,111,300 $0 $0 1 1 ' G-11 CHANGES IN FINANCIAL POSITION ' PARKLAND DEVELOPMENT FUND 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Revenues , Investment and Property Revenues 128,400 125,200 75,000 1,500 Subventions and Grants 100,000 Service Charges(Park In—Lieu Fees) ' Park In—Lieu Fees 22,600 41,200 50,000 5,000 Dwelling Unit Fees 15,800 11,300 10,000 10,000 Other Revenues , Total Revenues 166,800 177,700 235,000 16,500 Expenditures ' Capital Projects 190,200 723,700 2,128,700 Total Expenditures 190,200 723,700 2,128,700 Other Sources (Uses) ' Operating Transfers In 54,500 Operating Transfers Out (306,000) , Total Other Sources (Uses) (251,500) Revenues and Other Sources Over (Under) , Expenditures and Other Uses (274,900) (546,000) (1,893,700) 16,500 Fund Balance,Beginning of Year 2,819,000 2,544,100 1,998,100 104,400 Fund Balance,End of Year $2,544,100 $1,998,100 $104,400 $120j900 1 G-12 ' CHANGES IN FINANCIAL POSITION ' TRANSPORTATION IMPACT FEE FUND 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED ' Revenues Service Charges 340,000 438,000 Investment and Property Revenue 5,000 5,000 ' 345,000 443,000 Expenditures ' Capital Projects 340,000 438,000 Revenues and Other Sources Over (Under) ' Expenditures and Other Uses 5,000 5,000 ' Fund Balance, Beginning of Year 5,000 Fund Balance,End of Year $0 $5,000 $10,000 1 ' Cr 13 CHANGES IN FINANCIAL , POSITION EQUIPMENT REPLACEMENT FUND , 1993-94 1994-95 1995-96 1996-97 , ACTUAL ACTUAL BUDGET APPROVED Revenues ' Investment and Property Revenues 80,700 85,600 60,000 60,000 Other Revenue Sale of Surplus Property 29,000 49,200 30,000 30,000 , Nongovernmental Contributions 181,100 Total Revenues 290,800 134,800 90,000 90,000 Expenditures , Public Safety 233,000 177,700 160,700 392,100 Public Utilities Transportation 188,800 203,200 174,100 , Leisure,Cultural&Social Services 31,700 14,900 14,000 165,000 Community Development 14,000 General Government 41,100 138,800 15,300 , Total Expenditures 494,600 534,600 378,100 557,100 Other Sources(Uses) , Operating Transfers In General Fund 296,100 306,500 328,000 337,800 Water Fund 16,200 16,800 , Sewer Fund 124,.300 49,500 Parking Fund 4,300 4,500 Golf Fund 4,300 4,500 ' Whale Rock Fund 4,600 4,800 Equity Transfers Out (27,900) (723,300) Total Other Sources (Uses) 421,900 (336,700) 328,000 337,800 , Revenues and Other Sources Over (Under) Expenditures and Other Uses 218,100 (736,500) 39,900 (129,300) Fund Balance, Beginning of Year 1,495,500 1,713,600 977,100 1,017,000 Fund Balance, End of Year $1,713,600 $977,100 $1,017,000 $887,700 , G-14 ' CHANGES IN FINANCIAL POSITION ' DEBT SERVICE FUND ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Expenditures Debt Service 1986 Lease Revenue Bonds 543,500 ' 1990 Certificates of Participation 403,900 408,800 410,100 406,000 1994 Refunding Revenue Bonds 254,800 379,400 379,200 1996 Financing Issue 523,400 ' Total Expenditures 947,400 663,600 789,500 1,308,600 Other Sources (Uses) ' Operating Transfers In 947,400 663,600 789,500 1,308,600 Refunding reserve adjustment (174,000) Proceeds from Debt Financing ' Total Other Sources (Uses) 947,400 489,600 789,500 1,308,600 Revenues and Other Sources Over (Under) Expenditures and Other Uses (174,000) Fund Balance, Beginning of Year 980,400 980,300 806,400 806,300 1 Fund Balance,End of Year Reserved for Debt Service 980,300 806,300 806,300 806,300 Unreserved 0 0 0 0 Total Fund Balance $980,300 $806,300 $806300 $806,300 ' G-15 CHANGES IN FINANCIAL POSITION WATER FUND 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Revenues Service Charges Water Sales Water Service Charges 5,706,800 6,077,400 6,607,300 6,815,400 , Sales to Cal Poly 133,700 259,900 250,000 257,300 Sales to Cuesta 36,100 69,300 80,000 52,100 Capital Improvement Charges 75,500 45,600 60,000 98,300 Connection Charges and Meter Sales 18,000 18,900 20,100 20,200 Hydroplant Revenues 23,000 Account Set-up Fee 44,600 84,900 85,000 85,000 Other Service Charges 89,400 33,700 90,000 90,000 Total Service Charges 6,127,100 6,589,700 7,192,400 7,418,300 Other Revenues-PERS Refund 38,100 69,200 , Subventions&Grants - FEMA 114,300 Cal Poly Equity Contribution 955,000 Investment and Property Revenues 520,500 474,200 300,000 300,000 Total Revenues 6,647,600 7,102,000 8,630,900 7,718,300 Expenditures , Operating Programs Public Utilities 2,832,700 3,054,600 3,641,500 3,589,000 General Government 909,700 888,100 880,000 906,400 Total Operating Programs 3,742,400 3,942,700 4,521,500 4,495,400 Capital Projects 8,641,100 4,345,700 4,760,400 2,258,000 Debt Service 1,345,400 1,441,900 1,427,200 1,433,900 Total Expenditures 13,728,900 91730,300 10,709,100 8,187,300 Other Sources (Uses) Operating Transfers Out (16,200) (16,800) Other Sources(Uses) Potential MOA Adjustments Proceeds from Debt Financing 1,356,300 1 Equipment Replacement Transfer 172,400 Total Other Sources (Uses) (16,200) 155,600 1,356,300 Revenues and Other Sources Over(Under) Expenditures and Other Uses (7,097,500) (2,472,700) (721,900) (469,000) Working Capital, Beginning of Year 14,075,900 6,978,400 4,505,700 3,783,800 ' Working Capital, End of Year Reserved for Debt Service 1,245,500 1,245,500 1,245,500 1,245,500 Unreserved 5,732,900 3,260,200 2,538,300 2,069,300 Total Working Capital $6,978,400 $4,505,700 $3,783,800 $3,314,800 ' G-16 ' CHANGES IN FINANCIAL POSITION ' SEWER FUND ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Revenues ' Service Charges Customer Sales Sewer Service Charges 4,818,400 5,160,700 5,309,500 5,477,000 Sales to Cal Poly 82,000 161,300 165,800 170,800 Indusrial User Charges 33,500 35,700 37,200 39,100 ' Capital Improvement Charges 97,700 115,100 65,000 98,100 Other Service Charges 2,000 20,100 2„300 2,400 Total Service Charges 5,033,600 5,492,900 5,579,800 5,787,400 ' Subventions and Grants 47,700 Cal Poly Equity Contribution 3,049,000 Other Revenue 37,300 39,200 1,000 ' Investment and Property Revenues 19,000 11,400 100,000 200,000 Total Revenues 5,052,600 5,541,600 8,815,700 5,988,400 Expenditures Operating Programs Public Utilities 2,189,400 2,393,800 2,722,700 2,649,000 ' General Government 604,800 688,300 707,400 728,600 Total Operating Programs 2,794,200 3,082,100 3,430,100 3,377,600 Capital Projects 2,611,000 625,000 853,100 898,800 Debt Service 2,122,000 2,106,600 2,135,900 2,135,900 Total Expenditures 7,527,200 5,813,700 6,419,100 6,412,300 ' Other Sources(Uses) Operating Transfers Out (135,300) (49,500) Proceeds from State Loan 1,619,000 209,500 ' Potential MOA Adjustments Equipment Replacement Transfer 232,500 Expenditure Savings ' Total Other Sources (Uses) 1,483,700 392,500 Revenues and Other Sources Over (Under) ' Expenditures and Other Uses (990,900) 120,400 2,396,600 (423,900) Working Capital, Beginning of Year 1,082,800 91,900 212,300 2,608,900 ' Working Capital, End of Year $91,900 $212,300 $2,608,900 $2,185,000 G-17 CHANGES IN FINANCIAL POSITION ' PARKING FUND ' 1993-94 1994-95 1995-96 1996-97 , ACTUAL ACTUAL BUDGET APPROVED Revenues ' Service Charges Parking Meter Collections Lots 375,200 332,800 333,000 350,000 ' Streets 373,200 558,200 552,000 596,800 Parking Structure Collections 181,900 217,700 210,000 262,100 Long-Term Parking Revenues 102,800 78,200 108,600 125,700 , Lease Revenues 106,500 99,800 100,000 122,000 Parking In-Lieu Fees 39,000 96,200 95,000 108,300 Other Service Charges 66,200 37,400 20,000 20,000 ' Total Service Charges 1,244,800 1,420,300 1,418,600 1,584,900 Other Revenue - PERS Refund 11,500 15,300 Investment and Property Revenues 166,300 290,500 250,000 160,000 ' Fines and Forfeitures 495,300 451,400 430,000 460,000 Total Revenues 1,906,400 2,173,700 2,113,900 2,204,900 Expenditures Operating Programs Transportation 660,600 666,400 696,200 656,800 ' General Government 163,200 170,200 210,300 216,600 Total Operating Programs 823,800 836,600 906,500 873,400 Capital Projects 128,300 33,400 1,953,600 230,700 ' Debt Service 960,100 433,900 654,400 654,000 Total Expenditures 1,912,200 1,303,900 3,514,500 1,758,100 Other Sources (Uses) , Operating Transfers Out (4,300) (4,500) ' Equipment Replacement Transfer 11,800 Refunding Reserve Adjustment (194,100) Potential MOA Adjustments , . Total Other Sources (Uses) (4,300) (186,800) Revenues and Other Sources Over (Under) ' Expenditures and Other Uses (10,100) 683,000 (1,400,600) 446,800 Working Capital, Beginning of Year 2,643,700 2,633,600 3,316,600 1,916,000 Working Capital, End of Year Reserved for Debt Service 924,200 651,900 651,900 651,900 Unreserved 1,709,400 2,664,700 1,264,100 1,710,900 , Total Working Capital $2,633,600 $3,316,600 $1,916,000 $2,362,800 G-1B ' ' CHANGES IN FINANCIAL POSITION TRANSIT FUND 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED Revenues Investment and Property Revenues 1,700 2,900 1,500 2,600 Subventions and Grants TDA Revenues 356,500 434,600 845,200 576,300 Other Grants 619,000 31,100 155,500 2,040,000 Section 9 430,500 357,600 968,500 718,000 ' Service Charges 335,700 366,600 321,500 252,000 Other Revenues-PERS Refund 4,800 5,800 Total Revenues 1,743,400 1,197,600 2,298,000 3,588,900 ' Expenditures Operating Programs ' Transportation 869,500 954,300 1,077,000 1,134,200 General Government 159,500 165,900 183,100 188,600 Total Operating Programs 1,029,000 1,120,200 1,260,100 1,322,800 ' Capital Projects 687,600 77,200 780,000 2,395,000 Total Expenditures 1,716,600 1,197,400 2,040,100 3,717,800 Other Sources (Uses) Potential MOA Adjustments ' Revenues and Other Sources Over (Under) Expenditures and Other Uses 26,800 200 257,900 (128,900) Working Capital,Beginning of Year 8,600 35,400 35,600 293,500 Working Capital, End of Year $35,400 $35,600 $293,500 $1649600 1 G-19 CHANGES IN FINANCIAL POSITION ' GOLF COURSE FUND 1993-94 1994-95 1995-96 1996-97 i ACTUAL ACTUAL BUDGET APPROVED Revenues ' Service Charges Retail Sales 16,900 14,100 12,000 12,000 Green Fees 260,300 2.33,100 265,000 265,000 Other Fees 51,800 19,000 23,000 23,000 Total Service Charges 329,000 266,200 300,000 300,000 Other Revenue , PERS Refund 6,300 7,500 Sale of Surplus Property 19,600 Subventions and Grants - FEMA Reimbursement 75,000 ' Investment and Property Revenues 3,400 2,400 3,500 3,500 Total Revenues 332,400 274,900 405,600 303,500 Expenditures Operating Programs Leisure,Cultural&Social Services 284,400 272,600 288,000 287,700 ' General Government 79,200 82,800 87,400 90,000 Total Operating Programs 363,600 355,400 375,400 377,700 ' Capital Projects 75,900 1,500 Total Expenditures 363,600 355,400 451,300 379,200 Other Sources (Uses) ' Operating Transfers In 76,400 68,700 54,500 Operating Transfers Out (4,300) (4,500) Equipment Replacement Transfer 11,100 Expenditure Savings 16,000 16,000 Potential MOA Adjustments , Total Other Sources (Uses) 72,100 75,300 16,000 70,500 Revenues and Other Sources Over (under) , Expenditures and Other Uses 40,900 (5,200) (29,700) (5,200) Working Capital,Beginning of Year 40,900 35,700 6,000 ' Working Capital, End of Year $40,900 $35,700 $6,000 $0 G-20 ' CHANGES IN FINANCIAL POSITION ' WHALE ROCK COMMISSION ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED ' Revenues Service Charges Member Agency Contributions 336,500 312,200 395,300 379,400 ' Water Distribution Charges 137,700 333,800 225,000 235,000 Other Revenues 4,000 1,900 1,000 1,200 Total Service Charges 478,200 647,900 621„300 615,600 Subventions&Grants - FEMA 13.300 Other Revenues - PERS Refund 6,000 10,300 Investment and Property Revenues 13,600 11,000 10,000 10,000 ' Total Revenues 491,800 664,900 654,900 675,600 Expenditures ' Operating Programs Public Utilities 425,000 602,000 534,600 536,800 General Government 73,500 77,100 67„300 69,300 ' Total Operating Programs 498,500 679,100 601,900 606,100 Capital Projects 233,000 26,000 Total Expenditures 731,500 679,100 627,900 606,100 ' Other Sources (Uses) Operating Transfers Out (4,600) (4,800) ' Equipment Replacement Transfer 18,800 Potential MOA Adjustments Total Other Sources(Uses) (4,600) 14,000 ' Revenues and Other Sources Over (Under) Expenditures and Other Uses (244,300) (200) 27,000 19,500 ' Working Capital, Beginning of Year 512,800 268,500 268,.300 295,300 ' Working Capital,End of Year $268,500 $268300 $295,300 $314,800 ' G-21 Section H FINANCIAL AND STATISTICAL TABLES i' t f . FINANCIAL AND STATISTICAL TABLES iOVERVIEW ' This section provides summaries which integrate the other Financial Plan sections as well as provide supplemental financial and statistical information. Generally,each schedule provides information for four fiscal years: last completed fiscal year (1993-94); the current fiscal year in progress (1994-95); and the two fiscal years covered by the 1995-97 Financial Plan (1995-96 and 1996-97). The following schedules are included in this section: Revenue Susnntmies fSummary of Key Revenue Assumptions • Revenues by Major Category and Source (all funds combined) F.iperuffhaue Siuntmoief • Total Expenditures by Type and Function ' bzWfimd Tmnsactiow • Reimbursement Transfers ' Operating Transfers Sh fang Swnmmies ' Regular Positions by Department • Regular Positions by Function • Temporary Full-Tine Equivalents (FfE's) by Function Other S»dcar and Fuumdal Summm er • Appropriations Limit History • Demographic and Statistical Summary • Revenue and Expenditure Trends - Last Five Completed Fiscal Years 1 ' g:\budget.96\STATOVRV.WPF i � H_1 FINANCIAL AND STA i ISTICAL TABLES ' SUMMARY OF KEY REVENUE ASSUMPTIONS One of the key analytical tools developed during the 1995-97 Financial Plan process was a comprehensive five year ' financial forecast for the General Fund. The forecast considered key revenue and expenditure projection factors such as population,increases in the consumer price index(cpi)and other growth factors. The trending of these key factors and their effect on revenues and expenditures provided an historical basis for the five year financial forecast ' As part of the 1995-96 midyear budget review process,the revenue assumptions included the 1995-97 Financial Plan were comprehensively reexamined based on actuals for 1994-95 as well as emerging trends at the mid point of the year. The revenue projections reflected in this Financial Plan Supplement rely heavily on the revised projections made as part of the 1995-96 midyear budget review as the underlying base for applying future growth rates. Sources used in developing these revised projections include economic trends as reported in the national media, , forecast data for California as developed by the UCLA forecasting project,forecast data for San Luis Obispo County as developed by the UCSB forecasting project(of which the City is a sponsor),and materials prepared by the League of California Cities and State Controllers Office. Ultimately,however,the 1996-97 revenue projections reflect the staffs best judgement about the performance of the local economy over the next two years and how it will affect City ' revenues. TOP 9 GENFRAL FUND RE-VENUES Ihdudes all Governmental Fund gyres 1 The following provides a brief description of the City's top nine General Fund revenue sources(including all governmental fund types) — which account for about 80%of total revenues —along with the general assumptions , used in preparing revenue projections for 1996-97. General Assumptions As thoroughly discussed during the 1995-96 midyear review,revenue projections were adjusted downward primarily due to reduced utility user tax collections.Sales tax revenues have already been adjusted downward based on current trends.The other 1996-97 revenue projections generally assume that there will be an improvement in the local ' economy over the next two years,but recovery will take place at a modest rate. Three key factors that will affect the level of recovery include:how quickly the State economy recovers from the recession;effect of increased economic competition from the North and South county areas on the City's traditional market position as the commercial center of the county;and the impact of any State budget cuts on major local employers such as Cal Poly,the County and the Men's Colony. 0 Sales tax The City receives 1%from all taxable retail sales occurring in its limits. This is , Grows b 2S%in 1996-97 collected for the City by the State of California along with their component of the 1996-97 rcvenue $6,637,800 sales tax(525%for the State General Fund and 1%for local transportation 95 of rota!revenue 2556 purposes,for a total sales tax rate in San Luis Obispo County of 7.25%). Based ' on recent trends,this revenue source is projected to grow at rates equal to population and inflation. For 1996-97,sales tax estimates reflect an additional $300,000 revenue from refueling at Diablo Canyon power plant,which occurs on ' an every other year basis. 9 Property tax Under Proposition 13 adopted in June of 1978,property tax levies for general Grows al2%in 1996-97 municipal purposes may not exceed 1%of market value. Property tax assessment, 1996-97 rennue $3,863,800 collection,and apportionment is performed by the County. The City receives %of tow]revenue 1596 approximately 14%of this levy within its limits. Assessment changes to reflect current market value are allowed when property ownership changes or when improvements are made;otherwise,increases in assessed value are limited to 2% annually.For 1996-97 we anticipate that assessment reductions will decrease property tax revenues by$30,900 from original estimates. H-2 FINANCIAL AND STA i 1STICAL TABLES ' SUMMARY OF KEY REVENUE ASSUMPTIONS ® Utility users tax The City levies a 5%tax on all residences and businesses using the following Grays b 3%iu 1996-97 utilities:telephone,electricity,natural gas,water,and cable television.Although 1996-97 revenue SZ900,000 the tax is collected for the City by the utility companies,it is a tax on the user,not 9 ofrowrevenue 11% the utility itself. Based on 1995-96 activity, 1996-97 utility user taxes are projected to grow at the same rate as population and cpi—this is 2%less than trends for the preceeding 5 years.As such revenues are projected at$242,100 lower than original estimates. ® Transient occupancy tax Transient occupancy taxes(TOT)are levied on all individuals occupying their Grows b 3096 is 1996-97 dwelling for 30 days or less. This is generally most applicable to room rentals at 1996-97 revenue M607,800 motels and hotels,although it is also applicable to other types of short term %oftowrevenue 1096rentals. The TOT rate is 10%of the room rental rate. Although the tax is collected for the City by the dwelling operators,it is a tax on the occupant,not the hotel or motel. This revenue source is projected to grow by increases in cpi annually over the next two years. 6 Vehicle in—lieu subvention Vehicle license fees(VLF)in the amount of 2%of the market value of the motor crows by 25%in 1996-97 vehicle are imposed by the State annually in lieu of local property taxes. The 1996-97 revenue $1,590,000 State allocates 81Z%of theses revenues equally betwen cities and counties, %of row revenue 6% apportioned based on population. Revenue for 1996-97 is projected to grow by 2.5%annually based on trends for the past 5 years. Comm dev block grant Community development block grant(CDBG)funds are allocated by the stap constant over 1996-97 federal government to eligible local agencies as"block grants"for housing and 1996-97 revenue $953,700 community development purposes. Within general program guidelines to assure %of row revenue 4% that federal program goals are being met,entitlement cities determine their own projects and priorities. 1 6 Gasoline tax subvention The State allocates a portion of gas tax revenues to cities under four distinct Grows by 0-5%in 1996-97 funding categories on a population basis totalling about$17.69 per capita. Gas ' 1996-97 revenue sm 000 tax revenues are restricted by the State for street purposes only(see 1995-97 %oftowrevenue 3% Financial Plan Section B,Policies and Objectives— Revenue Distribution,for the City's policy regarding the use of gas tax revenues)and are projected based on information provided by the State Controller. ® Business tax certificates Anyone conducting business in the City is subject to a municipal business tax Grows b S.6%for 1996-97 The tax basis and rate are the same for all businesses:$50 per$100,000 of gross ' 1996-97 revenue $880,500 receipts(or one—half of one—half percent). The tax is not regulatory,and is %ofrowrevanue 3% only imposed for the purpose of raising general purpose revenues. For 1996-97,this revenue source is projected to grow by the population and cpi plus 2%based on trends for the past five and ten years. 1 © Franchise fees Franchise fees are levied by the City on a variety of utilities at various rates.The Tar base V-om b 3.5%in 1996-97 State sets franchise fees for utilities regulated by them(most notably gas and ' 1996-97 revenue $818,100 electricity): 1%of gross sales or 2%of revenues attributable to their investment in %of row revenue 396infrastructure,whichever is greater. The City sets rates on a gross receipts basis for the following utilities:water(2%);solid waste collection (6%);and cable television (5%). 1995-96 will be the first full year with the CATV rate at 5% (it was previously set at 4%), resulting in an increase in revenues of about$40,000 on an annual basis. With this adjustment to the base,revenues from this source are projected to increase during 1995-97 by increases in population and cpi. As noted above, these nine revenue sources account for about 80%of total General Fund revenues. A wide variety of service charges account for another 11%of revenues. ' H-3 FINANCIAL AND STATISTICAL TABLES REVENUES BY MAJOR CATEGORY AND SOURCE , 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED GENERAL FUND ' Tax Revenues Sales&use tax General 6,029,900 6,422,400 6,183,200 6,637,800 Public safety(Proposition 172) 106,700 133,500 135,000 139,000 Property tax 4,163,100 3;714,700 3,788,000 3,863,800 Transient occupancy tax 2,337,100 2,462,000 2,531,800 2,607,800 Utility users tax 2,698,100 2,745,600 2,825,000 2,900,000 Franchise tax 714,200 728,600 790,400 818,100 Business tax certificates 746,800 787,800 835,000 880,500 Real property transfer tax 84,900 79,000 81,000 93,900 Total Tax Revenues 16,880,800 17,073,600 17,169,400 17,940,900 Licenses and Permits Construction permits 359,800 486,300 500,000 564,000 Other licenses&permits 17,200 17,700 30,000 55,900 Total Licenses and Permits 377,000 504,000 530,000 619,900 Fines and Forfeitures Vehicle code fines 55,200 61,800 38,000 29,000 Other fines and forfeitures 58,400 30,400 45,000 45,000 Total Fines and Forfeitures 113,600 92,200 83,000 74,000 Investment and Property Revenues Investment earnings 606,900 384,200 376,700 400,500 Rents&concessions 20,300 17,200 15,000 15,000 Total Investment and Property Revenues 627,200 401,400 391,700 415,500 Subventions and Grants ' Motor vehicle in-lieu 1,559,700 126,600 1,550,000 1,590,000 Homeowners&other property taxes in-lieu 72,800 75,500 74,000 75,500 Trailer coach in-lieu 1,700 1,700 1,700 1,700 ' Other in-lieu taxes Water fund 26,900 27,400 27,900 28,500 Housing authority 10,700 11,000 11,100 11,300 FEMA reimbursement 15,900 286,600 SB 90 reimbursements 55,300 16,200 29,000 20,000 Police training(POST) 44,300 40,100 46,800 46,800 Federal crime bill (COPSTAST) 50,000 50,000 ' School district - resource officer program 16,800 16,800 Other grants 12,000 Total Subventions and Grants 1,771,400 1,726,400 2,093,900 1,840,600 , H-4 , FINANCIAL AND STATISTICAL TABLES ' REVENUES BY MAJOR CATEGORY AND SOURCE 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED GENERAL FUND continued Service Charges Planning fees 107,700 80,700 130,000 122,100 Sales of publications 14,500 14,500 8,200 8,500 Police services 98,400 152,600 118,600 L30,000 Fire services 1 Cal Poly fire services 101,000 112,800 109,500 110,600 Weed&lot cleaning 5,400 30,200 25,500 26,300 Medical emergency response cost recovery 26,700 107,000 1 Other fire services 105,600 103,600 125,000 179,700 Public works services Engineering fees 40,400 165,600 50,000 93,800 Maintenance of state highways 23,700 2.3,700 20,000 20,000 ' Zone 9 reimbursements 28,300 65,400 73,000 73,000 Other public works fees 4,000 7,600 7,800 Parks&recreation services Adult athletic fees 106,600 117,500 97,000 103,700 Youth athletic fees 22,000 18,000 20,000 Instruction fees 79,300 61,000 57,000 60,300 Special event fees 43,600 45,000 48,700 54,600 Rental&use fees 26,200 37,800 60,000 74,900 Children services 250,600 298,400 319,500 336,600 Teens&seniors 12,900 4,900 5,000 7,500 Aquatics 125,600 114,300 140,600 165,600 CCCJPA reimbursements 74,200 39,000 41,600 42,800 Other service charges 18,600 28,300 12,000 12,000 Total Service Charges 1,284,600 1,499300 1,493,500 1,756,800 Other Revenues PERS refunds 7,700 364,000 758,000 Sale of surplus property 600,000 Contributions 20,000 20,000 Other revenues _5.65,300 54,400 104,000 40,000 Total Other Revenues 573,000 418,400 1,482,000 60,000 Total General Fund $21,627,600 $21,715,300 $23,243500 $22,707.700 SPECIAL REVENUE FUNDS ' Business Improvement Area (BIA) Fund Investment and Property Revenues 2,100 2,500 3,000 2,000 ' Service Charges 208,200 197,700 199,300 186,100 Total BIA Fund 210,300 200,200 202,300 188,100 Community Development Block Grant Fund ' Subventions and Grants CDBG allocation 312,200 1378,600 953,700 State grant close-out 70,000 ' Total CDBG Fund 312,200 1,378,600 1,023,700 ' H-5 FINANCIAL AND STATISTICAL TABLES REVENUES BY MAJOR CATEGORY AND SOURCE ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED SPECIAL REVENUE FUNDS cont'd ' Gas Tax Fund ' Subventions and Grants 789,200 795,000 800,000 805,000 Transportation Development Act Fund Subventions and Grants 16,700 16,700 16,500 16,500 CAPITAL PROJECT FUNDS Capital Outlay Fund Investment and Property Revenue 14,600 Subventions and Grants Historical preservation grant 16,000 Proposition 116 400,000 Headquarters fire station grant 611,000 Surface transportation program(STP) 175,100 82,600 1,166,900 335,000 FEMA reimbursement 1,211,800 Transportation enhancement activities(TEA) 150,000 280,000 Highway&bridge rehab&replcment(HBRR) 480,000 400,000 Montalban bridge overcrossing grant 20,000 Computer Traffic Model 35,000 , SLOCOG grant 36,500 State"Minor A"grant 240,000 Historical museum grant 230,000 ' Service Charges Zone 9 Reimbursements 9,900 276,900 Other service charges 14,300 9,500 Other Revenues Contributions 20,000 40,000 Sale of surplus property 485,000 Other Revenues 19,100 26,500 18,000 Total Capital Outlay Fund 228,500 199,100 4,854,600 1,521,500 Parkland Development Fund Investment and Property Revenues 128,400 125,200 75,000 1,500 Subventions and Grants - Parklands Act 100,000 Service Charges Park in-lieu fees 22,600 41,200 50,000 5,000 Dwelling unit charge 15,800 11,300 10,000 10,000 Total Parkland Development Fund 166,800 177,700 235,000 16,500 Transportation Impact Fee Fund Investment and Property Revenues 5,000 5,000 , Service Charges 340,000 438,000 Total Transportation Impact Fee Fund 345,000 443,000 Equipment Replacement Fund , Investment and Property Revenues 80,700 85,600 60,000 60,000 Other Revenues - Sale of Surplus Property 210,100 49,200 30,000 30,000 Total Equipment Replacement Fund 290,800 134,800 90,000 90,000 ' TOTAL-GOVERNMENTAL FUNDS $23,329,900 $23,551,000 $31,165,500 $26,812,000 H-6 ' FINANCIAL AND STATISTICAL TABLES REVENUES BY MAJOR CATEGORY AND SOURCE ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED ' ENTERPRISE&AGENCY FUNDS Water Fond ' Investment and Property Revenues 520,500 474,200 300,000 300,000 Subventions&Grants FEMA Reimbursement 114,300 ' Cal Poly Contribution 955,000 Service Charges 6,050,700 6,589,700 7,192,400 7,418,300 Other Revenues- PERS Refund 76,400 38,100 69,200 Total Water Fund 6,647,600 7,102,000 8,630,900 7,718,300 ' Sewer Fund Investment and Property Revenues 19,000 11,400 100,000 200,000 Subventions and Grants FEMA Reimbursement 47,700 Cal Poly Contribution 3,049,000 Service Charges 4,935,900 5,492,900 5,579,800 5,787,400 Other Revenues PERS Refund 97,700 37,300 38,200 Other Revenues 1,000 1,000 Total Sewer Fund 5,052,600 5,541,600 8,815,700 5,988,400 ' Parking Fund Fines and Forfeitures 495„300 451,400 430,000 460,000 Investment and Property Revenues 166„300 290,500 250,000 160,000 ' Service Charges 1,244,800 1,420,300 1,418,600 1,584,900 Other Revenues- PERS Refund 11,500 15,300 Total Parking Fund 1,906,400 2,173,700 2,113,900 2,204,900 Transit Fund Investment and Property Revenues 1,700 2,900 1,500 2,600 Subventions and Grants 1,406,000 823„300 1,969,200 3,334„300 Service Charges 335,700 366,600 321,500 252,000 ' Other Revenues- PERS Refund 4,800 5,800 Total Transit Fund 1,743,400 1,197,600 2,298,000 3,588,900 Golf Fund Investment and Property Revenues 3,400 2,400 3,500 3,500 Subventions and Grants - FEMA Reimbursement 75,000 Service Charges 329,000 266,200 300,000 300,000 ' Other Revenues PERS Refund 6,300 7,500 Sale of Surplus Property 19,600 Total Golf Fund 332,400 274,900 405,600 303,500 Whale Rock Commission Investment and Property Revenues 13,600 11,000 10,000 10,000 Subventions&Grants - FEMA Reimbursement 13,300 ' Service Charges 478,200 647,900 621„300 615,600 Other Revenues- PERS Refund 6,000 10,300 Total Whale Rock Commission Fund 491,800 664,900 654,900 625,600 1 Total Enterprise&Agency Funds $16,174,200 $16,954,700 $22,919,000 $20,429,600 TOTAL - ALL FUNDS $39,504,100 $40,505,700 $54,084,500 $47,241,600 H-7 FINANCIAL AND STA i ISTICAL TABLES , TOTAL EXPENDITURES BY TYPE AND FUNCTION ' 1993-94 1994-95 1995-96 1996-97 , ACTUAL ACTUAL BUDGET APPROVED OPERATING PROGRAM EXPENDITURES ' Public Safety 9,792,600 10,210,700 10,644,900 10,511,200 Public Utilities 5,552,400 6,130,400 6,898,800 6,774,800 ' Transportation 3,044,700 3,186,300 3,425,200 3,381,700 Leisure,Cultural&Social Services 3,221,100 3,313,000 3,733,000 3,660,500 Community Development 2,652,300 2,606,500 2,860,100 2,945,100 ' General Government 4,504,100 4,921,300 5,609,000 5,363,500 Total Operatiag Programs 28,767,200 30,368,200 33,171,000 32,636,800 CAPITAL OUTLAY EXPENDITURES Public Safety 1,744,700 838,200 4,087,500 409,600 Public Utilities 11,485,100 4,970,700 5,563,300 3,120,000 Transportation 2,308,600 1,121,000 8,996,600 5,819,700 Leisure,Cultural&Social Services 4,240,000 1,152,200 6,462,400 1,237,800 Community Development 33,400 14,000 General Government 442,900 314,200 2,442,900 518,500 Total Capital Outlay 20,221,300 8,429,700 27,566,700 11,105,600 DEBT SERVICE EXPENDITURES Public Safety 235,500 ' Public Utilities 3,467,400 3,548,500 3,563,100 3,569,800 Transportation 1,433,800 720,600 995,500 994,900 Leisure,Cultural&Social Services 473,700 376,900 448,400 622,300 ' Community Development General Government 109,900 Total Debt Service 5,374,900 4,646,000 5,007,000 5,532,400 , TOTAL EXPENDITURES Public Safety 11,537,300 11,048,900 14,732,400 11,156,300 Public Utilities 20,504,900 14,649,600 16,025,200 13,464,600 Transportation 6,787,100 5,027,900 13,417,300 10,196,300 ' Leisure,Cultural&Social Services 7,9.34,800 4,842,100 10,643,800 5,520,600 Community Development 2,652,300 2,639,900 2,874,100 2,945,100 General Government 4,947,000 5,235,500 8,051,900 5,991,900 , Total Expenditures $54,363,400 $43,443,900 $65,744,700 $49,274,800 H-8 , FINANCIAL AND STAT iSTICAL TABLES ' INTERFUND TRANSACTIONS - REIMBURSEMENT TRANSFERS ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED ' General Fund (1,989,900) (2,158,200) (2,230,800) (2294,800) Community Development Block Grant Fund 85,800 95,300 95,300 Enterprise and Agency Funds ' Water 909,700 888,100 880,000 906,400 Sewer 604,800 688,300 707,400 728,600 Parking 163,200 170,200 210,300 216,600 ' Transit 159,500 165,900 183,100 188,600 Golf 79,200 82,800 87,400 90,000 Whale Rock Commission 73,500 77,100 67,300 69,300 Total Enterprise and Agency Funds 1,989,900 2,072,400 2,135,500 2,199,500 NET REIMBURSEMENT TRANSFERS $0 $0 $0 $0 Summa o[: . .19Q... 97 Reimbursement Transferss. All of the City's General Government and Engineering programs are initially accounted and budgeted for in the General Fund.However,these support service programs also benefit the City's CDBG,enterprise and agency fund ' operations,and accordingly,transfers are made from these funds to reimburse the General Fund for these services. These transfers are based on a Cost Allocation Plan prepared for this purpose which distributes these shared costs in a uniform,consistent manner in accordance with generally accepted accounting principles Copies of the most ' current Cost Allocation Plan are available from the Department of Financeupon request For fiscal years 1995-97, the following is a summary of total general government,engineering,and facilities use costs,and the percentage level supported by the General,CDBG,Enterprise,and Agency Funds: ' 1995-96 1996-97 General Government Programs City Council 100500 100,000 General Administration ' City Administration 447,100 433,700 Public Works Administration 440.800 422,400 Transportation Planning&Engineering 157,600 156.700 ' Recreation Administration 415_500 421.100 Legal Services 244AM 248.700 City Clerk Services 243.200 256.900 Organizational Support Services Finance,Personnel,Information Systems,and Geodata 1.950.800 1.778.600 Risk Management and Insurance Expenditures 847,100 777.000 Radio Communications 72.600 99.800 ' Other Support Services(telephones copiers.etc) 435.500 450.000 Buildings and Vehicle Maintenance 899,600 904.700 Total General Government Programs 6254,700 6.049,600 Engineering Program 750,900 749,400 Facilities Use 2225.700 222.5.700 Total Reimbursed Programs $9.231.300 59.024.700 ' Percent Funded By General Fund 75.8% 74.6% Community Development Block Grant Fund 1.0% 1.1% ' Enterprise and Agency Funds 23.1% 24.4% Total Reimbursed Programs 100.0% 100.0% 1 H-9 FINANCIAL AND STS,i ISTICAL TABLES INTERFUND TRANSACTIONS - OPERATING TRANSFERS ' 1993-94 1994-95 1995-96 19%-97 , ACTUAL ACTUAL BUDGET APPROVED General Fund ' Operating Transfers In Gas Tax Fund 789,2()0 795,000 800.000 805,000 TDA Fund 16.700 16,700 16.500 16.500 , Total operating transfers in 805900 811,700 816.500 821.500 Operating Transfers Out Business Improvement Association (15.400) (30.000) (10,000) Capital Outlay Fund (4,020900) (2,176200) (1328.100) (1.990,000) , Equipment Replacement Fund (296.100) (306500) (328.000) (337,800) Debt Service Fund (947,400) (663,600) (789500) (1_308 600) Golf Fund (76,400) , Total operating transfers out (5356200) (3.176300) (2.455,600) (3.636,400) Total Operating Transfers (4,550,3W) (2,364,600) (1,639,100) (2,814900) BIA Fund , Operating Transfer In General Fund 15,400 30,000 10,000 Gas Tax Fund ' Operating Transfer Out General Fund (789,200) (795,000) (800,000) (805,000) Transportation Development Act Fund , Operating Transfer Out General Fund (16,700) (16,700) (16,500) (16,500) Capital Outlay Fund Operating Transfer In General Fund 4,020.900 2,176200 1328.100 1990.000 , Parkland Development Fund _306,000 Sewer Fund 11,000 Operating Transfers Out Parkland Development Fund (54500) Total Operating Transfers 4,283,400 2,176,200 1,328,100 1,990,000 Parkland Development Fund ' Operating Transfers In Capital Outlay Fund 54,500 , Operating Transfers Out Capital Outlay Fund (306,000) Total Operating Transfers (251,500) , H-10 ' FINANCIAL AND STATISTICAL TABLES ' INTERFUND TRANSACTIONS _ OPERATING TRANSFERS 1 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED ' Equipment Replacement Fund Operating Transfers In ' General Fund 296,100 306.500 328,000 337,800 Water Fund 16,200 16,800 Sewer Fund 124,300 49,500 Parking Fund 4,300 4.500 ' Golf Fund 4,300 4,500 Whale Rock Ftmd 4,600 4.800 Total operating transfers in 449,800 386.600 328.000 337AW ' Operating Transfers Out Water Fund (172.400) Sewer Fund (232500) Parking Fund (11.800) Golf Fund (79,800) Whale Rock Fund (18.800) Total operating transfers out (515.300) ' Total Operating Transfers 449,800 (128,700) 328,000 337,800 Debt Service Fund ' Operating Transfer In General Fund 947,400 663,600 789,500 1,308,600 Water Fund ' Operating Transfers In(Out) Equipment Replacement Fund (16,200) 155,600 Sewer Fund Operating Transfers In(Out) Equipment Replacement Fund (124300) 183,000 ' Capital Outlay Fund (11.000) Total Operating Transfers (135,300) 183,000 0 0 ' Parking Fund Operating Transfers In(Out) Equipment Replacement Fund (4,3M) 7,300 Golf Course Fund Operating Transfers In(Out) General Fund 76,400 ' Equipment Replacement Fund (4300) 75.100 Total Operating Transfers 72,100 75,300 0 0 ' Whale Rock Fund Operating Transfers In(Out) Equipment Replacement Fund (4,600) 14,000 NET OPERATING TRANSFERS so SO SO $0 ' H-11 FINANCIAL AND STA OSTICAL TABLES AUTHORIZED REGULAR POSITIONS BY DEPARTMENT ' 1993-94 1994-95 1995-96 1995-97 ACTUAL ACTUAL BUDGET APPROVED ADMINISTRATION City Administration ' City Administrative Officer(CAO) 1.0 1.0 1.0 1.0 Ass>stant CAO 1.0 1.0 1.0 1.0 Assistant to the CAO 1.0 1.0 1.0 1.0 ' Executive Secretary 1.0 1.0 1.0 1.0 Administrative Secretary 05 03 02 02 Council Secretary 0.0 1.0 1.0 1.0 Natural Resource Protection Natural Resources Manager 0.0 0.0 1.0 1.0 , Secretary 0.0 0.0 0.4 0.4 Economic Development Economic Development Manager 0.0 0.0 1.0 1.0 , Secretary 0.0 0.0 0.4 0.4 Total Administration 4.5 55 8.0 8.0 CITY ATTORNEY ' City Attorney 1.0 1.0 1.0 1.0 Assistant City Attorney 1.0 1.0 1.0 1.0 Legal Secretary 1.0 1.0 1.0 1.0 , Total City Attorney 3.0 3.0 3.0 3.0 CITY CLERK City Clerk 1.0 1.0 1.0 1.0 , Assistant City Clerk 1.0 1.0 1.0 1.0 Council Secretary 1.0 0.0 0.0 0.0 Secretary 1.0 1.0 1.0 1.0 ' Office Assistant 1.0 0.5 0.0 0.0 Total City Clerk 5.0 35 3.0 3.0 PERSONNEL , Personnel Director 1.0 1.0 1.0 1.0 Personnel Analyst 2.0 2.0 1.0 1.0 Health Fitness Coordinator 05 0.0 0.0 0.0 Risk Manager 0.0 0.0 1.0 1.0 ' Executive Secretary 1.0 1.0 1.0 1.0 Personnel Assistant OS OS 1.0 1.0 Total Personnel 5.0 45 5.0 5.0 FINANCE Director of Finance/City Treasurer 1.0 1.0 1.0 1.0 Accounting Manager 1.0 1.0 1.0 1.0 , Revenue Manager 1.0 1.0 1.0 1.0 Information Systems Manager 1.0 1.0 1.0 1.0 Accounting Supervisor 1.0 1.0 1.0 1.0 Customer Services Supervisor 1.0 1.0 1.0 1.0 , Computer Systems Technician 2.0 2.0 3.0 3.0 Accounting Assistant 75 8.0 8.0 8.0 Administrative Secretary 1.0 1.0 1.0 1.0 Total Finance 16.5 17.0 18.0 18.0 , 1 H-12 , FINANCIAL AND STATISTICAL TABLES ' AUTHORIZED REGULAR POSITIONS BY DEPARTMENT ' 1993-94 1994-95 1995-96 1995-97 ACTUAL ACTUAL BUDGET APPROVED COMMUNITY DEVELOPMENT Administration Community Development Director 1.0 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 0.0 0.0 ' Senior Administrative Secretary 1.0 1.0 1.0 1.0 Secretary 1.0 1.0 2.0 3.0 Office Assistant 0.8 0.8 1.0 0.0 Graphics Technician 1.0 1.0 0.0 0.0 ' Long Range Planning Long-Range Planning Manager 1.0 1.0 1.0 1.0 Associate Planner 1.8 1.8 1.8 1.8 Development Review ' Development Review Manager 1.0 1.0 1.0 1.0 Associate Planner 3.0 3.0 3.0 3.0 Building&Safety Building Official 1.0 1.0 1.0 1.0 ' Building Permit Coordinator 1.0 1.0 1.0 1.0 Building Inspector 3.0 3.0 3.0 3.0 Zoning Investigator 1.0 1.0 0.0 0.0 Neighborhood Services Manager 0.0 0.0 1.0 lA ' Secretary 1.0 1.0 0.0 0.0 Total Community Development 19.6 19.6 17.8 17.8 UTILI= 1 Administration and Engineering Utilities Director 1.0 1.0 1.0 1.0. Utilities EnQmeer 1.0 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 1.0 1.0 ' Senior Administrative Secretary 1.0 1.0 1.0 1.0 Office Assistant 0.0 0.0 OS OS Telemetry&Instrumentation Technician 1.0 1.0 1.0 1.0 Water Services Water Division Manager 1.0 1.0 lA 1.0 Treatment Plant Supervisor 1.0 1.0 1.0 1.0 Supply Supervisor 1.0 1.0 1.0 1.0 Distribution Supervisor 1.0 1.0 1.0 1.0 ' Water Conservation Coordinator 1.0 1.0 0.0 0.0 Treatment Plant Operator 6.0 6.0 6.0 6.0 Laboratory Technician 1.0 1.0 1.0 1.0 Water Supply Operator 2.0 2.0 2.0 2.0 ' Utility Worker 5.0 5.0 7.0 7.0 Water Service Worker 3.0 3.0 3.0 3.0 Utilities Conservation Coordinator 0.0 0.0 1.0 1.0 Utilities Conservation Technician 0.0 0.0 2.0 2.0 Wastewater Services Wastewater Division Manager 1.0 1.0 1.0 1.0 Treatment Plant Supervisor 1.0 1.0 1.0 1.0 Wastewater Collection Supervisor 1.0 1.0 1.0 1.0 ' Industrial Waste Coordinator 1.0 1.0 1.0 1.0 Pretreatment Technician 1.0 1.0 1.0 1.0 Treatment Plant Operator 8.0 8.0 8.0 8.0 Maintenance Technician 1.0 1.0 2.0 2.0 ' Laboratory Analyst 2.0 2.0 2.0 2.0 Utility Worker 6.0 6.0 6.0 6.0 Maintenance Worker 1.0 1.0 1.0 1.0 Total Utilities 50.0 50.0 55_5 55.5 ' H-13 FINANCIAL AND STAtISTICAL TABLES AUTHORIZED REGULAR POSITIONS BY DEPARTMENT ' 1993-94 1994-95 1995-96 1995-97 ' ACTUAL ACTUAL BUDGET APPROVED PUBLIC WORKS ' Administration Director of Public Works 1.0 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 1.0 1.0 ' Senior Administrative Secretary 1.0 1.0 1.0 1.0 Secretary 1.0 1.0 2.0 2.0 Office Assistant OS 0.5 1.0 1.0 Public Works Manager 0.0 0.0 1.0 1.0 Engineering , City Engineer 1.0 1.0 1.0 1.0 Supervising Civil Engineer 1.0 1.0 1.0 lA Civil.Engineer 0.0 0.0 1.0 1.0 , Engineering Assistant 5.0 5.0 5.0 5.0 Engineering Technician 5.0 5.0 4.0 4.0 Public Works Inspector 1.0 1.0 1.0 1.0 Secretary 1.0 1.0 0.0 0.0 Transportation , Transportation Planning&Engineering Principal Transportation Planner 1.0 1.0 1.0 1.0 Engineering Assistant 1.0 1.0 1.0 1.0 , Parking Operations Parking Manager 1.0 1.0 1.0 1.0 Lead Parking Attendant 0.0 0.0 1.0 1.0 Parking Enforcement Officer 2.0 2.0 2.0 2.0 ' Maintenance Worker 1.0 1.0 0.0 0.0 Parking Meter Repair Worker 0.0 0.0 lA 1.0 Secretary 1.0 1.0 1.0 1.0 Office Assistant 1.0 1.0 1.0 1.0 ' Transit Transit Manager 1.0 1.0 1.0 1.0 Eng'neering/Transportation Technician 1.0 1.0 1.0 1.0 Geodata Services GIS Coordinator 0.0 0.0 1.0 1.0 ' Graphics Technician 0.0 0.0 1.0 1.0 Streets,Parks,and Equipment Maintenance Streets and Flood Control ' Streets and Parks Manager 1.0 1.0 0.0 0.0 Streets Supervisor 2.0 2.0 2.0 2.0 Street Painter 2.0 2.0 2.0 2.0 Heavy Equipment 0rator 3.0 3.0 3.0 3.0 ' Signal Maintenance lectrician 1.0 1.0 1.0 1.0 Maintenance Worker 4.0 4.0 4.0 4.0 Parks&Trees Arborist 1.0 1.0 1.0 1.0 Parks Supervisor 2.0 2.0 2.0 2.0 ' Tree Trimmer 2.0 2.0 2.0 2.0 Parks Maintenance Technician 0.0 0.0 1.0 1.0 Maintenance Worker 8.0 . 9.0 8.0 8.0 Equipment , Supervising Mechanic 1.0 1.0 1.0 1.0 Heavy Equipment Mechanic 2.0 2.0 2.5 25 Building and S44m Center Maintenance BuIding Maintenance Supervisor 1.0 1.0 1.0 1.0 ' Building Maintenance Technician 1.0 1.0 2.0 2.0 Pool Maintenance Technician 1.0 1.0 1.0 lA Maintenance Worker 1.5 1.5 2.0 2.0 Janitor 3.0 3.0 2.0 2.0 , Total Public Works 65.0 66.0 70.5 70.5 H-14 , ' FINANCIAL AND STATISTICAL TABLES ' AUTHORIZED REGULAR POSITIONS BY DEPARTMENT ' 1993-94 1994-95 1995-96 1995-97 ACTUAL ACTUAL BUDGET APPROVED ' PARKS AND RECREATION Parks&Recreation Director 1.0 1.0 1.0 1.0 Principal Recreation Supervisor 1.0 1.0 1.0 1.0 Recreation Supervisor 1.0 1.0 2.0 2.0 Recreation Coordinator 5.0 5.0 5.0 5.0 Administrative Secretary 1.0 1.0 1.0 1.0 Office Assistant 2.0 2.0 1.0 1.0 Golf Course Supervisor 1.0 1.0 1.0 1.0 Maintenance Worker 2.0 2.0 2.0 2.0 Total Recreation 14.0 14.0 14.0 14.0 ' POLICE Sworn Positions Police Chief 1.0 1.0 1.0 1.0 Captain 2.0 2.0 2.0 2.0 ' Police Lieutenant 5.0 5.0 5.0 5.0 Police Sergeant 7.0 7.0 7.0 7.0 Police Officer 40.0 40.0 42.0 42.0 Non-Sworn Positions ' Support Services Manager 1.0 1.0 1.0 1.0 Communications Supervisor 1.0 1.0 1.0 1.0 Communications Technician 11.0 11.0 11.0 11.0 Evidence Technician 1.0 1.0 1.0 1.0 Field Service Technician 2.0 2.0 2.0 2.0 Records Supervisor 1.0 1.0 1.0 1.0 Records Clerk 4.0 4.0 4.0 4.0 Administrative Secretary 1.0 1.0 1.0 1.0 ' Secretary 2.0 2.0 2.0 2.0 Janitor 1.0 1.0 1.0 1.0 Total Police 80.0 80.0 82.0 82.0 ' FIRE Sworn Positions Fire Chief 1.0 1.0 1.0 1.0 Battalion Chief 4.0 4.0 3.0 3.0 ' Fire Captain 12.0 12.0 12.0 12.0 Fire Engineer 15.0 15.0 15.0 15.0 Firefighter 9.0 9.0 12.0 12.0 Non-Sworn Positions Fire Marshal 0.0 0.0 1.0 1.0 Plan Checker/Inspector 1.0 1.0 1.0 1.0 Fire Inspector 1.0 1.0 1.0 1.0 Fire Protection Engineer 1.0 1.0 1.0 1.0 ' Radio Communications Technician 0.0 0.0 1.0 1.0 Fire Vehicle Mechanic 1.0 1.0 1.0 1.0 Public Education Specialist 03 0.0 0.0 0.0 Administrative Assistant 0.0 0.0 1.0 1.0 ' Administrative Secretary 1.0 1.0 1.0 1.0 Office Assistant 0.0 0.0 1.0 1.0 Secretary 2.0 2.0 0.0 0.0 Total Fire 483 48.0 52.0 52.0 TOTAL 310.9 311.1 328.8 328.8 ' H-15 FINANCIAL AND STA i ISTICAL TABLES , AUTHORIZED REGULAR POSITIONS BY FUNCTION ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED PUBLICSAFETY ' Police Protection 80.0 80.0 82.0 82.0 Fire and Environmental Safety 483 48.0 52.0 52.0 ' Total Public Safety 1283 128.0 1.34.0 134.0 PUBLIC UTILPIMES ' Water Service 21.4 21.4 25.6 25.6 Wastewater Service 25.1 25.1 262 262 Whale Rock Reservoir 35 35 3.7 3.7 , Total Public Utilities 50.0 50.0 555 55.5 TRANSPORTATION ' Streets and Flood Control 13.0 13.0 12.0 12.0 Transportation Planning 2.0 2.0 2.0 2.0 Parking 6.0 6.0 7.0 7.0 , Munincipal Transit System 2.0 2.0 2.0 2.0 Total Transportation 23.0 23.0 23.0 23.0 LEISURE,CULTURAL&SOCIAL SERVICES ' Recreation Programs 11.0 11.0 11.0 11.0 Maintenance Services 145 155 15.0 15.0 Golf Course Operations and Maintenance 3.0 3.0 3.0 3.0 ' Total Leisure,Cultural&Social Services 285 295 29.0 29.0 COMMUNITY DEVELOPMENT ' Planning 12.6 12.6 11.8 11.8 Natural Resource Protection 0.0 0.0 1.4 1.4 Economic Development 0.0 0.0 1.4 1.4 , Building and Safety 7.0 7.0 6.0 6.0 Engineering 14.0 14.0 13.0 13.0 Total Community Development 33.6 33.6 33.6 33.6 ' GENERAL GOVERNMENT City Administration 45 55 55 55 , Public Works Administration 4_5 45 7.0 7.0 Geographic Information System 0.0 0.0 2.0 2.0 Legal Services 3.0 3.0 3.0 3.0 , City Clerk Services 5.0 35 3.0 3.0 Personnel Programs 5.0 45 4.7 4.7 Finance Programs 165 17.0 18.0 18.0 ' Building Operations&Maintenance 6.0 6.0 7.0 7.0 Vehicle&Equipment Maintenance 3.0 3.0 35 35 Total General Government 475 47.0 53.7 53.7 , TOTAL REGULAR POSITIONS 310.9 311.1 328.8 328.8 H-16 , FINANCIAL AND STATISTICAL TABLES TEMPORARY FULL-THAE EQUIVALENTS (FTE'S) BY FUNCTION ' 1993-94 1994-95 1995-96 1996-97 ACTUAL ACTUAL BUDGET APPROVED PUBLIC SAFETY Police Protection 15 15 0.0 OA Fire and Environmental Safety 03 0.3 1.0 1.0 ' Total Public Safety 1.8 1.8 1.0 1.0 PUBLIC UTILITIES Water Service 3.9 2.8 1.0 1.0 Whale Rock Reservoir 0.4 0.4 0.4 0.4 Solid Waste Management 1.0 1.0 0.0 0.0 ' Total Public Utilities 53 4.2 1.4 1.4 TRANSPORTATION Streets and Flood Control 0.7 0.7 2.6 2.6 ' Parking 62 6:2 53 53 Transportation Planning 0.0 0.0 OS 05 Munincipal Transit System 03 05 0.0 0.0 ' Total Transportation 7.4 7.4 7.9 7.9 LEISURE,CULTURAL&SOCIAL SERVICES ' Recreation Programs 48.1 48.1 365 375 Maintenance Services 35 35 42 42 Golf Course Operations and Maintenance 3.0 3.0 3.0 3.0 Total Leisure,Cultural&Social Services 54.6 54.6 43.7 44.7 COMMUNITY DEVELOPMENT Planning 0.6 0.6 0.7 0.7 Business Improvement Area(BIA) 2_5 25 3.0 3.0 Total Community Development 3.1 3.1 3.7 3.7 ' GENERAL GOVERNMENT City Administration 0.0 0.0 0.1 0.1 City Clerk Services 0.6 0.6 03 03 ' Personnel Administration 0.0 0.0 0.0 0.0 Risk Management 0.0 05 0.4 0.4 Finance -Accounting 0.0 0.2 0.6 0.6 ' Building Operations&Maintenance 0.4 0.4 0.4 0.4 Vehicle &Equipment Maintenance 05 05 0.0 0.0 Total General Government 15 2.2 1.8 1.8 TOTAL TEMPORARY FTE'S 73.7 733 59.5 605 ' H-17 FINANCIAL AND STA i1STICAL TABLES ' APPROPRIATIONS LB41T HISTORY ' The Gann spending limit imitative,which was adopted by the voters on June 6, 1979,creates a restriction on ' the amount of revenue from tax proceeds which can be appropriated in any fiscal year. Under the provisions of this initiative,a city may not appropriate any proceeds of taxes in excess of its"appropriation limit". If ' excess funds are received in any one year,they may be carried over into the subsequent year. Any excess funds remaining after the second year have to be returned to the taxpayers by reducing tax rates or fees,or as an alternative,a majority of the voters may approve an override to increase the limit. ' The following is a summary of the changes in the City's appropriation limit and appropriations subject to the limit since the effective date of the Gann spending initiative (fiscal 1978-79). In general,the City's ' appropriation limit can increase annually by compound changes in cost-of-living and population. This summary reflects modifications approved by Proposition 111 in June of 1990,which changed the methodology for determining the appropriations limit as well as the appropriations subject to it. ' Limit Inflation Population Appropriation Appropriations Fiscal Year Base Factor Factor Limit Subject to Limit Variance 1 1978-79 $8,018,152 1979-80 $8,018,152 10.17% -0.34% 8,803,564 $6,189,680 $2,613,884 1 1980-81 8,803,564 12.11% 0.52% 9,920,998 5,795,468 4,125,530 1981-82 9,920,998 9.12% 1.03% 10,937,298 8,296,846 2,640,452 1982-83 10,937,298 6.79% 2.59% 11,982,451 8,247,797 3,734,654 ' 1983-84 11,982,451 235% 1.42% 12,438,188 9,414,875 3,023,313 1984-85 12,438,188 4.74% 2.13% 13,305,250 10,356,484 2,948,766 1985-86 13,305,250 3.74% 2.04% 14,084,445 11,451,837 2,632,608 ' 1986-87 14,084,445 230% 2.97% 14,836,316 13,081,774 1,754,542 Pre-Proposition 111 , 1987-88 14,836,316 3.04% 0.71% 15,395,880 14,411,701 984,179 1988-89 15,395,880 3.93% 4.10% 16,656,977 15,223,479 1,433,498 1989-90 16,656,977 4.98% 2.93% 17,998,848 16,753,800 1,245,048 , Post-Proposition 111 1987-88 14,836,316 3.47% 2.93% 15,800,924 14,411,701 089,223 ' 1988-89 15,800,924 4.66% 4.10% 17,215,275 15,22.3,479 1,991,796 1989-90 17,215,275 5.19% 3.92% 18,818,610 16,691,715 2,126,895 1990-91 18,818,610 4.21% 4.59% 20,511,013 15,005,409 5,505,604 1991-92 20,511,013 4.14% 3.04% 22,009,518 14,911,057 7,098,461 1992-93 22,009,518 -0.64% 1.00% 22,087,343 18,094,926 3,992,417 ' 1993-94 22,087,343 2.72% 1.86% 23,110,100 15,215,044 7,895,056 1994-95 23,110,100 0.71% 1.40% 23,600,000 16,778,400 6,821,600 ' 1995-96` 23,600,000 4.72% 1.60% 25,109,300 15,530,800 9,578,500 1996-97` 25,109,300 4.67% 231% 26,889,000 16,825,500 10,063,500 •Appropriations subject to limit are estimates for these years. , H-18 FINANCIAL AND STM iSTICAL TABLES DEMOGRAPHIC AND STATISTICAL SUMMARY LOCA77ON Central Coast of California,235 miles south of San Francisco and 200 miles north of Los Angeles INCORPORATED FORM OF GOVERNMENT February 19, 1856 Council -Mayor- City Administrative Officer Chartered May 1, 1876 POPULATION(JANUARY 1, 1996) PHYSICAL SIZE 43,919 10.7 Square Miles ..........................I............................ ... ...... . ' . .*-;95: :49, 05 96:::� : .1 99 97 Fire Sworn personnel............................................................... 41 4.3 43 Number of fire stations_.........._ ................................. 4 4 4 Police sworn personnel......................................................... 55 57 57 PUBLIC UTILI77ES .......... ......... ......... ....... . . ... .......... . Water services Sources of supply(acre feet) Whale Rock Reservoir capacity(City share)............................................................ 22,380 SalinasReservoir capacity.............................................................................................. 23,300 Groundwater(acre feet pumped during 1994-95)...................................................... 1980, Estimatedmiles of main line....................................................................................................... 287 Customeraccounts_ ........................................................................................................... 12,600 Wastewater services Treatment plant capacity(million gallons per day)................................................................ 52 Average daily plant flows(million gallons per day)..........................................................—.. 4.1 Estimatedmiles of sewer line..................................................................................................... 126 S7REE7SAND:FLOOD:CONTROL Estimated miles of paved streets................................................................................................... 116 Intersections with traffic signals................... ...*-****..... 49 Street lights operated&maintained...........*""***...******...... ***'**......... 1,870 Estimated miles of creekbed maintained........................................................ 29 SERVICES PROVIDED BY 07HER AGENCIES Public elementary and secondary schools..........................San Luis Coastal Unified School District Cuesta Community College............_...................................San Luis Obispo Community College District Animal regulation.............................................................San Luis Obispo County Property tax collection&administration...........................San Luis Obispo County Solid waste collection and disposal....................................Private companies under franchise H-19 FINANCIAL AND STA i ISTICAL TABLES REVENUE AND EXPENDITURE TRENDS - LAST FIVE COMPLETED YEARS ' 1990-91 1991-92 1992-93 1993-94 1994-95 t /adudesall governmenra/ load rypcs ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REVENUES ' Taxes Sales and use 6,285,900 5,850,900 6,212,400 6,136,600 6,555,900 Property 4,129,900 4,314,800 4,016,100 4,163,100 3,714,700 ' Utility users 2,282,500 2,605,600 2,563,700 2,698,100 2,745,600 Transient occupancy 1,396,500 1,940,400 2,276,700 2,337,100 2,462,000 Franchise fees 569,200 663,500 700,300 714,200 728,600 ' Business tax certificates 554,200 606,000 714,400 746,800 787,800 Real property transfer _ 94,300 68,400 69,600 84,900 79,000 Total Taxes 15,312,500 16,049,600 16,553,200 16,880,800 17,073,600 Licenses and Permits 159,100 124,300 205,200 377,000 504,000 ' Fines and Forfeitures 332,800 133,600 159,600 113,600 92,200 Use of Money and Property 1,621,300 1,342,500 975,600 838,400 629,300 Subventions and Grants 2,802,000 2,990,500 2,761,700 2,752,400 2,948,900 ' Service Charges 1,578,900 1,632,200 1,775,900 1,545,500 1,768,900 Other Revenues 1,280,300 2,270,600 388,600 822,200 534.100 Total Revenues 23,086,900 24,543,300 22,819,800 23,329,900 23,551,000 EXPENDITURES , Operating Programs Public Safety 8,625,500 9,342,100 9,604,900 9,792,600 10,210,700 ' Public Utilities 15,600 58,000 67,800 105,300 80,000 Transportation 1,604,100 1,592,500 1,614,600 1,514,600 1,565,600 Leisure,Cultural&Social Services 3,291,200 3,327,500 3,137,400 2,936,700 3,040,400 ' Community Development 2,608,200 3,074,600 2,812,900 2,652,300 2,606,500 General Government 2,975,100 3,240,200 2,917,700 2314,200 2,M,900 Total Operating Programs 19,119,700 20,6.34,900 20,155,300 19,515,700 20,352,100 , Capital Outlay 3,218,700 3,764,600 5,212,800 7,920300 3,348,400 Debt Service 540,600 946,100 951,300 947,400 663,600 Total Expenditures 22,879,000 25,345,600 26,319,400 28,383,400 24,364,100 OTHER SOURCES (USES) , Operating Transfers In(Out) 44,400 110,800 67,600 88,300 80,100 Equity Transfers (27,900) (792,000) ' Refunding Adjustment (174,000) Proceeds from Debt Financings 4,336,200 (5,400) Total Other Sources (Uses) 4,380,600 110,800 67,600 60,400 (89000) , Excess of Revenues&Sources Over (Under) Expenditures &Uses 4,588,500 (691,500) (3,432,000) (4,993,100) (1,704,400) ' Fund Balance, Beginning of Year 17,295,300 21,849,100 21,157,600 17,725,600 12,732,500 Fund Balance, End of Year , General Fund 6,397,200 5,392,400 6,904,900 4,666,800 4,125,200 Special Revenue Funds 64,300 22,400 5,600 31,000 10,100 Capital Outlay Funds 14,522,000 14,762,500 9,834,800 7,054,400 6,086,500 ' Debt Service Fund 900,100 980,300 980,300 980,300 806,300 Total - All Governmental Funds $21,883,800 $21,157,600 $17,725,600 $12,732,500 $11,0282100 H-20 , I . 1 Section 1 BUDGET REFERENCE MATERIALS 1 1 i 1 �I I 1 1 � . t BUDGET REFERENCE mATERIALS ' OVERVIEW ' Complementing the general budget policies provided in Section B are a number of major policy documents that also guide the preparation and execution of the City's financial plan. A brief narrative summary for each of the ' following documents is provided in Section I of the 1995-97 Financial Plan: Citywide Policy Documents Administrative ' ■ City Charter ■ Information Technology Master Plan E Municipal Code ■ Property Management Manual ' ■ City Council Policies and Procedures Manual ■ Public Art Policy ■ City Code of Ethics ■ Fleet Management Program ■ General Plan ■ Goals and Objectives Reporting System ■ Downtown Physical Concept Plan ■ Risk Management Manual ■ Comprehensive Financial Management Plan: Financial ' 1989-2000 ■ Financial Management Manual ■ Facilities Master Plan: 1988-2010 ' ■ Investment Management Plan Utilities ■ Cost Allocation Plan ■ Water Management Plan ' ■ Monthly and Quarterly Financial Reports ■ Wastewater Management Plan ■ Comprehensive Annual Financial Report(CAFR) ' Transportation ■ Parking Management Plan ' ■ Pavement Management Plan ■ Flood Management Policy The following materials are also included in this section to facilitate the reader's understanding of the Financial Plan document ' and preparation process: ■ Budget Glossary. Defines terms that may be used in a manner unique to public finance or the City's budgetary process in order to provide a common terminology in discussing the City's financial operations. ■ Major Preparation Guidelines and Budget Calendar. Describes the steps, procedures, and calendar used in developing and documenting the 1995-97 Financial Plan. ' ■ Budget Resolution. Provides a copy of the resolution adopted by Council approving the 1995-97 Financial Plan Supplement and 1996-97 Budget. 1 ' I-1 ME77NG AGENDA ©A� ITEM # RESOLUTION NO. (1996 Series) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS OBISPO APPROVING AMENDMENTS TO THE 1995-97 FINANCIAL PLAN AND APPROPRIATING FUNDS FOR FISCAL YEAR 1996-97 WHEREAS, the Council adopted the 1996-97 Financial Plan on June 20, 1996 which established comprehensive financial and policy guidelines for fiscal years 1995-96 and 1996-97; and WHEREAS, the 1995-97 Financial Plan included appropriations for fiscal year 1996-97; and WHEREAS, the Council has reviewed proposed changes to the 1995-97 Financial Plan to be effective for fiscal year 1996-97 after holding noticed public hearings and budget workshops; and WHEREAS, the City Administrative Officer has submitted the 1995-97 Financial Plan Supplement and Preliminary 1996-97 Budget to the Council for their review and consideration. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of San Luis Obispo hereby adopts the budget for fiscal year 1996-97 in the amount of$49,274,800. Upon motion of seconded by , and on the following roll call vote: AYES: NOES: ABSENT: the foregoing resolution was adopted this day of June, 1996. ATTEST: City Clerk Mayor Allen Settle APPROVED AS TO FORM: it tto ey