HomeMy WebLinkAbout06/15/2004, PH8 - PRELIM 2003-05 FINANCIAL PLAN SUPPLEMENT city of san luis oi3ispo
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Damon Garcia Sports Fields
Keeping SLO Green with Recycled Water
Preliminary
2003-05 FINANCIAL PLAN SUPPLEMENT
Approved 2004-05 Budget
July 1, 2004
city of San tuis OBISPO
DAVID F. ROMERO,MAYOR
KEN SCHWARTZ,VICE MAYOR
JOHN EWAN, COUNCIL MEMBER
CHRISTINE MULHOLLAND, COUNCIL MEMBER
ALLEN K. SETTLE,COUNCIL MEMBER
Ken Hampian, City Administrative Officer
Prepared by the Department of Finance & Information Technology
Bill Statler, Director/City Treasurer
Carolyn Dominguez, Finance Manager
2003-05 FINANCIAL PLAN SUPPLEMENT
Approved 2004-05 Budget
July 1, 2004
REPORT PRODUCTION AND ANALYSIS
Budget Review Team
Carolyn Dominguez,Finance Manager
Wendy George, Assistant City Administrative Officer
Karen Jenny,Risk Manager
Betsy Kiser,Principal Administrative Analyst
Debbie Malicoat,Accounting Supervisor
Monica Moloney,Director of Human Resources
Jodi Polk, Customer Services Supervisor
Bill Statler, Director of Finance&Information Technology
CIP Review Committee
Carolyn Dominguez,Finance Manager
Betsy Kiser, Principal Administrative Analyst
Paul LeSage,Director of Parks&Recreation
Deb Linden,Police Chief
Mike McCluskey, Director of Public Works
John Mandeville,Director of Community Development
John Moss,Utilities Director
Bill Statler,Director of Finance&Information Technology
Jay Walter, City Engineer
Department Fiscal Officers
Sue Baasch,Utilities
Kathe Bishop,Police
Deborah Cash,Downtown Association
Viv Dilts,Fire
Carolyn Dominguez, Finance &Information Technology
Dave Elliott,Public Works
Karen Jenny, Human Resources
Betsy Kiser,Administration
Kathy Mills,Parks &Recreation
Claudia Prows, City Attorney's Office
Diane Reynolds, City Clerk's Office
Diane Stuart, Community Development
Cover Photography& Graphics
Sue Baasch
TABLE OF •
PREFACE Section C
r -' � MMBUDGET GRAPE9CS AND SUMMARIES
Budget Process Overview i
How to Use the Financial Plan Supplement ii Overview C-1
About the City iii
Combined Expenditures and Revenues
Section A Total Expenditures C-2
INTRODUCTION Total Funding Sources C-3
L h, e a}r Operating Program Expenditures
By Function C-4
By Type C-5
Budget Message A-I Capital Outlay Expenditures
Budget M
g Highlights A-10 By Function C-6
General Fund Financial Condition Summary A-14 By Funding Source C-7
Directory of Officials and Advisory Bodies A-15 Debt Service Expenditures by Function C-8
Organization of the City A-16
Mission Statement A-17 Expenditures and Revenues by Fund Type
Organizational Values A-18 Total.Expenditures by Fund C-9
Awards for Distinguished Budget Presentation A-19 General Fund Expenditures and Uses C-10
General Fund Operating Program Expenditures
Section B By Function C-11
POLICIES AND OBJECTIVES By Type C-12
General Fund Revenues and Sources C-13
Changes in Financial Position
Overview B-1 Fiscal Year 2003-04 C-14
Changes in Budget and Fiscal Policies B_2 Fiscal Year 2004-05 C-15
Status of Major City Goals Authorized Regular Positions by Function C-16
Introduction Section D
Overview B-4 OPERATING PROGRAMS
Report Card:Major City Goals B-4
Action Plan Changes B-5
Next Report B-5 Overview
Action Plan Updates
Long-Term Water Supply B_6 Purpose and Organization D-1
Street and Sidewalk Maintenance g_g Summary of Major Functions and Operations D-2
Los Osos Valley Road Interchange B-9
Operating Expenditure Summaries
Bikeway Improvements:
Railroad Safety Trail B-10 Overview D-3
Therapy Pool B-11 Operating Expenditures By Function D4
Housing B-12 Operating Expenditures By Program
Neighborhood Wellness B-13 Public Safety D-6
South Broad Street Corridor Plan B-14 Public Utilities D-7
Downtown Improvements: Transportation D-8
Monterey Plaza B-16 Leisure,Cultural&Social Services D-9
Economic Development: Community Development D-10
Transient Occupancy Tax B-17 General Government D-11
Economic Development: Sales Tax B-19 Operating Expenditures By Department D-12
Long-Term Fiscal Health B-21 Operating Expenditures By Type
All Funds D44
General Fund D-15
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TABLE OF •
Significant Operating.Program Changes Transportation.Development Act Fund G-9
Community Development Block Grant G-10
Summary D-16 Law Enforcement Grant Funds G-11
Supporting Documentation
Mardi Gras Weekend D-17 Capital Project Funds
919 Palm Street Garage Operations D-22 Capital Outlay Fund G-12
919 Palm Street Office Operations D-24 Parkland Development Fund G-13
Transportation Impact Fee Fund G-14
Section E Open Space Protection Fund G-15
CAPITAL IMPROVEMENT PLANCIP Airport Area Impact Fee Fund G-16
Affordable Housing Fund G-17
Fleet Replacement Fund G-18
Overview E-1 Debt Service Fund 6-19
Summary of CIP Expenditures Enterprise Funds
By Function E-2 Water Fund G-20
By Funding Source E-3
Sewer Fund G-21
Supplemental CIP Projects
Parking Fund G-22
Summary Transit Fund E-4 G-23
Supporting Documentation Golf Fund G-24
Water Treatment Master Plan Implementation E-5
Tank Farm.Gravity Sewer and Lift Station E-9 Agency Fund:Whale Rock Commission G-25
Marsh Street Bridge Repair E-13
Traffic Signal Reimbursement E-16 Section H
Parking Fleet Replacements E-18 FINANCIAL AND STATISTICAL TABLES
Status Summary of Major CIP Projects E-20 *Ar d
Section F Overview H=1
DEBT SERVICE RE UIREMENTS
Revenue Summaries
Summary of Key Revenue Assumptions H-2
Overview F-1 Revenues by Major Category and Source H-7
Debt Service Expenditures Expenditures by Type and Function H-12
By Function F-2
By Source F-3 Interfund Transactions
Legal Debt Margin F-4 Reimbursement Transfers H-13
Operating Transfers H-14
Section G Staffing Summaries
CHANGES IN FINANCIAL POSITION Regular Positions by Department H-16
Regular Positions by Function H-25
Temporary Full-Time Equivalents
Overview (FTE's)by Function H-26
Introduction G-1 Other Statistical and Financial.Summaries
Organization of the City's Funds G-2 Appropriations Limit History H-27
Revenue and Expenditure Trends:
Combining Financial Position Statements Last Five Completed Years H-28
Demographic and Statistical Summary H-29
All Funds Combined G-3
All Governmental Funds Combined G-4 Section I
All Enterprise and Agency Funds Combined G-5 BUDGET REFERENCE MATERIALS
Individual Financial Position Statements
General Fund G-6 Overview I-1
Budget Adoption Resolution I-2
Special Revenue Funds
Downtown Association Fund G-7
Gas Tax Fund G-8
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PREFACE
•
•
•
BUDGET PROCESS OVERVIEW
The City of San Luis Obispo has received national balance and reserves, human resource management and
recognition for its use of a two-year budget process that productivity.
emphasizes long-range planning and effective program
management. Significant features of the City's two-year Preparation and Review Process
Financial Plan include the integration of Council goal-
setting into the budget process and the extensive use of Under the City Charter, the CAO is responsible for
formal policies and measurable objectives. The Financial preparing the budget and submitting it to the Council for
Plan includes operating budgets for two years and .a approval. Although specific steps will vary from year to
capital improvement plan(CIP)covering four years. year,the following is an overview of the general approach
used under the City's two-year budget process:
While appropriations continue to be made annually under
this process, the Financial Plan is the foundation for First Year. As noted above, the Financial Plan process
preparing the budget in the second year. Additionally, begins with Council goal-setting to determine major
unexpended operating appropriations from the first year objectives for the next two years. The results of Council
may be carried over into the second year with the approval goal-setting are incorporated into the budget instructions
of the City Administrative Officer(CAO). issued to the operating departments, who are responsible
for submitting initial budget proposals. After these
Purpose of the Two-Year Financial Plan proposals are comprehensively reviewed and a detailed
financial forecast is prepared, the CAO issues the
The fundamental purpose of the City's Financial Plan is to Preliminary Financial Plan for public comment. A series
link what we want to accomplish for the community with of workshops and public hearings are then held leading to
the resources necessary to do so. The City's Financial Council adoption of the Financial Plan by June 30.
Plan process does this by: clearly setting major City goals
and other important objectives; establishing reasonable Second Year. Before the beginning of the second year of
timeframes and organizational responsibility for achieving the two-year cycle, the Council reviews progress during
them;and allocating resources for programs and projects. the first year, makes adjustments as necessary and
approves appropriations for the second fiscal year.
Major City Goals
Mid-Year Reviews. The Council formally reviews the
Linking important objectives with necessary resources City's financial condition and amends appropriations, if
requires a process that identifies key goals at the very necessary, six months after the beginning of each fiscal
beginning of budget preparation. Setting goals and year.
priorities should drive the budget process,not follow it.
Interim Financial and Project Status Reports. On-line
For this reason, the City begins each two-year Financial access to"up-to-date" financial information is provided to
Plan process with in-depth goal setting workshops where staff throughout the organization. Additionally,
the Council invites candidate goals from community comprehensive financial reports are prepared monthly to
groups, Council advisory bodies and interested monitor the City's fiscal condition, and more formal
individuals; reviews the City's fiscal outlook for the next reports are issued to the Council on a quarterly basis. The
five years and the status of prior goals; presents their status of major program objectives, including CIP
individual goals to fellow Council members; and then set projects, is also periodically reported to the Council on a
and prioritize major goals and work programs for the next formal basis.
two years. City staff then prepare the Preliminary
Financial Plan based on the Council's policy guidance. Administration
Financial Plan Policies As set forth in the City Charter,the Council may amend or
supplement the budget at any time after its adoption by
Formally articulated budget and fiscal policies provide the majority vote of the Council members. The CAO has the
foundation for preparing and implementing the Financial authority to make administrative adjustments to the budget
Plan while assuring the City's long-term fiscal health. as long as those changes will not have a significant policy
Included in the Financial Plan itself,these policies cover a impact nor affect budgeted year-end fund balances.
broad range of areas such as user fee cost recovery goals,
enterprise fund rates, investments, capital improvement
management, debt management, capital financing, fund
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s � �
HOW TO USE THE FINANCIAL PLAN SUPPLEMENT
This supplement reflects the City's continued use of Section C
a two-year financial plan that emphasizes long-range Budget Graphics and Summaries
planning and effective program management. The
benefits identified when the City's first two-year Provides simple tables and. graphs which highlight
plan was prepared for 1983-85 continue to be key financial relationships and summarize the
overall budget document.
realized:
1. Reinforcing the importance of long-range Section D
planning. Operating Programs
2. Concentrating on developing and budgeting for Presents the operating budget at the function and
significant objectives. program levels, and summarizes changes from the
2003-05 Financial Plan.
3. Establishing realistic schedules for completing
program objectives Section E
4. Creating a pro-active budget providing for Capital Improvement Plan
orderly and structured operations. Summarizes changes in capital improvement plan
5. Promoting more orderly spending patterns. expenditures from the 2003-05 Financial Plan.
6. Reducing the amount of time and resources Section F
allocated to preparing annual budgets.
Debt Service Requirements
Appropriations continue to be made annually; Summarizes the City's debt obligations at the
however, the Financial Plan is the foundation for beginning of the fiscal year.
preparing the budget for the second year:
Additionally, unexpended operating appropriations Section G
from the first year may be carried over for specific Changes in Fund Balance
purposes into the second year with the approval of Provides an individual summary of revenues,
the City Administrative Officer. expenditures and changes in financial position for
each of the City's operating funds.
The 2004-05 Budget document uses the same format
as the 2003-05 Financial Plan and is organized into Section H
the following sections, which primarily focus on Financial and Statistical Tables_
changes from its parent document:
Summarizes revenues by major category and
Section A sources; expenditures by type and function; and
Introduction authorized regular employees by department.
Includes the Budget Message from the City Section I
Administrative Officer highlighting key issues Budget Reference Materials
considered in preparing the Financial Plan
Supplement. Lists a number of major policy documents that guide
the preparation and execution of the City's financial
Section B plan.
Policies and Objectives
Highlights any changes to the 2003-05 Financial
Plan policies and objectives; and provides a status
summary of Major City Goals.
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ABOUT THE CITY
`�jho We Are and How We Got Started These qualities contribute to the superb quality of
W
life our residents enjoy, and attract visitors from
The City of San Luis Obispo serves as the many other areas.
commercial, governmental and cultural hub of
California's Central Coast. One of California'sdowntown
oldest communities, it began with the founding of
Mission San Luis Obispo de Tolosa in 1772 by Another key feature contributing to the City's great
Father Jumpero Serra as the fifth mission in the quality of life is our delightful downtown. The heart
California chain of 21 missions. of downtown is Mission Plaza. With its wonderful
creek side setting and beautifully restored mission
The mission was named after Saint Louis, a 13th (that continues to serve as a parish church to this
Century Bishop of Toulouse, France. (San Luis day), Mission Plaza is the community's cultural and
Obispo is Spanish for "St. Louis, the Bishop.') It social center.
was first incorporated in 1856 as a General Law
City,and became a Charter City in 1876. This historic plaza is complemented by a bustling
downtown offering great shopping, outdoor and
Where We're Located indoor dining, night life, and its famous Thursday
Night Farmers' Market, where you can buy locally
With a population of 44,000, the City is located grown fresh produce and enjoy an outdoor BBQ.
eight miles from the Pacific Ocean and is midway
between San Francisco and Los Angeles at the This unique blend of history, culture, commerce and
junction of Highway 101 and scenic Highway 1. entertainment make San Luis Obispo's downtown
one of the most attractive, interesting and
San Luis Obispo is the County Seat, and a number economically vibrant downtowns in America.
of federal and state regional offices and facilities are
located here, including Cal Poly State University, overnment
Cuesta Community College, Regional Water Quality
Board and Caltrans District offices. The City operates under the Council-Mayor-City
Administrative Officer form of government.
The City's ideal weather and natural beauty provide Council members are elected at-large and serve
numerous opportunities for outdoor recreation at overlapping, four-year terms. The Mayor is also
nearby City and State parks, lakes, beaches and elected at-large for a two-year term, and serves as an
wilderness areas. equal member of the Council. The Council appoints
the City Administrative Officer (CAO) and City
(`t reat Place to Live,Work and Visit Attorney. All other department heads are appointed
by the CAO.
While San Luis Obispo grew relatively slowly
during most of the 19th century, the coming of San Luis Obispo is a full-service city that provides
Southern Pacific Railroad in 1894 opened up the police, fire, water, sewer, streets, transit, parking,
area to the rest of California. The City's distance planning, building, engineering and parks &
from major metropolitan areas to the north (San recreation services to the community.
Francisco Bay Area) and south (Los Angeles) have
allowed our area to retain its historic and scenic
qualities.
Section A
INTRODUCTION
tel_
BUDGET MESSAGE
TO: City Council
FROM: Ken Hampian,City Administrative Officer
OVERVIEW included new State takeaways in 2003-04 from cities
and counties in 2003-04 totaling $1.3 billion related
to the transition period between the takeaway and
Our community continues to face two significant later restoration of the "VLF" backfill from June
and distinct threats to our fiscal health in both the 2003 through October 2003. This was supposed to
short and long-run: be a "one-time" takeaway to be repaid in 2006-07.
The cost to the City in 2003-04 was$808,000.
1. State budget impacts on the City as the State
deals with its very real (and very large) budget However, the Governor's January 2004 budget
deficits. proposed continuing this overall level of takeaways
2. And our own local challenges based on the from local cities and counties via a 25% increase in
performance of our local economy and added contributions to the Educational Revenue
operating cost pressures. Augmentation Fund (ERAF). This was the budget-
balancing grab from local government that the State
State Budget Cuts the Greatest Threat. Of these used in balancing its budget in the mid-1990's,
two, State budget cuts present. the greatest threat, which now costs the City$1.4 million annually.
since—without a fundamental change in State-local If approved, 10% of this $1.3 trillion cut would have
fiscal"ground rules"—there is no conceptual limit to been taken from cities and 90% from counties; and
the amount that the State can take away from us: the the fiscal impact on the City would have been
use of local sources as a State piggyback in tough
fiscal tunes is simply, from their perspective, all too $350,000 annually.
easy and expedient. Current "Two-Year" Proposal. The most recent
In short, no matter how successful we are at a local proposal introduced with the Governor's "May
level in managing our own finances, and navigating Revise" replaces the January .2004 proposal with a
responsibly through tough fiscal times, this can be similar $1.3 billion takeaway from local
undone arbitrarily and capriciously by the State at government, but for the next two years only, with
the drop of a hat "in the midnight hour." As a the Governor's support for a ballot measure that
detailed look at State takeaways shows over the last constitutionally protects cities from any further
15 years, they are never based a rational realignment takeaways. The takeaway would be distributed as
of State-city revenues, but a blatant self-serving follows:
desire to avoid making hard decisions about State ■ Cities: $350 million
programs and service levels, based on State ■ Counties: $350 million
revenues. ■ Special Districts: $350 million
So, let's start with the impact of State budget cuts,
■ Redevelopment Agencies: $250 million
and the prospects for fundamental change in the
nature of State-city fiscal relationships. The fiscal impact on the City would be takeaways of
$684,000 in 2004-05 and another$684,000 in 2005-
STATE BUDGET PdPACTS 06. However, in 2006-07 we would be repaid the
$808,000 taken away from us in 2003-04. This
would be implemented through a structural change
Governor's Two-Year - that rescinds the "VLF backfill" and replaces it with
Local Government Budget Proposal a comparable increase in property taxes, effective
2004-05 (less, of course, the "two-year"takeaway).
Background State takeaways from the City's
General Fund totaled $3.1 million in 2003-04. This
A-1
Short-Term Pain for Long-Term Gain. After 2005- The LAO believes that it reflects budget gaps of$8
06, there would be a constitutional protection for billion in 2006-07, and $6.5 billion thereafter on an
cities: ongoing, "systemic"basis.
1. Against takeaways. Mav Revise:u►o's Prolected Budget GaP
2. Against un-reimbursed mandated costs. Large Operat ng Shortfalls to Persist
3. For repayment in 2006-07 of 2003-04 loan. Under h Revision$- �.��.
6sned Fund
This proposal would provide stronger constitutional (in&512%,
protection than the "Local Taxpayers and Public $„n
Safety Protection Act" (an initiative constitutional 105
measure supported by the City as well as the 100Ewa
"LOCAL" coalition composed of cities,counties and 95
special districts), which has qualified for the
November 2004 ballot. --
� nenam
The Governor's initial response to the "LOCAL" T
initiative was that he would not support it, as it ra -- .........._.
would prohibit him from achieving his goal in the
short term of bringing down the state budget deficit. 60
However, the Governor has pledged his active oz m 96-06 °� ' U°`'
support for a stronger constitutional protection ballot w .a,tom �aeta ,:nmaaacon
measure in conjunction with his proposed two-year
takeaway proposal. While the LAO concurs that this will achieve a
Because of its potential for "long-term gain in worthy goal of stabilizing local government finance,
stabilizing local government revenues, the League of she is highly critical of this proposal for four key
California Cities and California State Association of reasons:
Counties support working with the Governor on his 1. It makes the State's long-term fiscal outlook
proposal. worse.
Importantly, the "LOCAL' initiative remains on the 2. It locks in place a state-local fiscal relationship
ballot. This was essential in giving us any that everyone agrees is broken.
bargaining power at all: without it, the Governor's 3. There is no rationale for the complicated "VLF-
proposal (and support) for long-term protection and for-Property Tax"swap.
stabilization simply would not be on the table at all;
and it continues to serve as a powerful"Plan B." 4. It has a significant short-term impact on local
government.
The"May Revise"
All of the LAO's concerns are valid. However, to
The Governor's current budget proposal (the "May paraphrase Winston Churchill's take on democracy:
Revise") includes the "local government" piece yes, it's a terrible solution—except for all of the
described above, along with similar "deals" with others. We have to play the hand we've been dealt,
others. While it reflects a slight short-term not the one we wish had been dealt. And without
improvement from his January 2004 budget, with the Governor's support (in fact, his clear opposition
"almost" balanced budgets for 2003-04 and 2004-05 at this point), the LOCAL initiative is unlikely to
(largely based on a number of short-term fixes), the pass.
Legislative Analyst's Office (LAO)--one of the
most credible sources on the State's budget and State Budget Outcome Uncertain
fiscal situation—believes that the long-term impacts
of the current proposal are worse. The Governor's "May Revise" budget proposal is
the start of the budget process,not the end:
A-2
BUDGETMESSAGE
1. Budget adoption requires two-thirds legislative 2. We are now planning on a $684,000 State
approval, takeaway in 2004-05..
2. Placing a constitutional amendment on the 3. Development.review fees are down.
November 2004 ballot to provide the protection 4. Transient occupancy tax (TOT) revenues are
supported by the Governor also requires two- flat.
thirds legislative approval.
3. And the legislative leadership has already 5. We are projecting$374,000 in "net"added costs
for Mardi Gras weekend in 2004-05. (This will
signaled that it is not supportive of the be $180,000 higher if planned "in-kind"
Governor's proposal. contributions from allied local agencies do not
Against this backdrop of the uncertainty of State occur.)
budget cuts,let's discuss our local situation. 6. We have had higher construction. costs for the
Damon-Garcia fields and Foothill bridge totaling
LOCAL BUDGET CHALLENGES $465,000.
As discussed in greater detail below, there are some
Background offsets to these"downs," including:
In February 2004, we took a formal, detailed look at 1. Lower worker's compensation costs by
our fiscal condition as part of the Mid-Year Budget changing to a different insurance joint powers
Review, which included an update of our revenue authority ($279,800 in the General Fund in
and expenditure projections from our two-year 200405).
budget for 2003-05. This review showed that 2. Lower PERS costs by selecting a "fresh start"
instead of ending 2003-05 with a "20% reserve" as amortization of unfunded liabilities ($926,300 in
projected in the 2003-05 Financial Plan (and per our the General Fund in 2004-05).
policy of maintaining a minimum General Fund
balance that is 20% of operating expenditures), our 3. And the recommendation to reduce paving funds
reserve would be down to 18%. allocated for 200405 by$200,000..
While there were a number of"ups and downs" that Along with other operating and capital reductions,
caused this, one of the main drivers was $808,000 in the net affect of these "ups and downs" will be an
State takeaways in 2003-04 that were not assumed ending General Fund reserve in 2004-05 of about
when we adopted the Financial Plan one year ago. 17% of operating costs versus our policy minimum
of 20%.
We also highlighted in the mid-year review that our
fiscal situation would continue to get worse if: As discussed below, this will be the fust time since
the City adopted a minimum reserve policy fifteen
1. The State again took away more money from us years ago that a CAO has recommended doing so
2004-05 in the budget.
2. Key revenues like sales tax and TOT performed While this recommendation is a significant one in
below our already modest projections. signaling the tough fiscal times ahead of us,it is also
3. Downward trends in development review fees consistent with the strategy adopted as part of the
continued. 2003-05 Financial: to maintain reserves at policy
levels as our first line of defense against even more
Current Situation State budget grabs.
Unfortunately, virtually all of these"ifs" (and more) In fact, "but for" the added State takeaways totaling
have happened. For example: $1.5 million in 2003-05 ($808,000 in 2003-04 and
$684,000 in 200405), the ending unreserved
1. Costco is slower coming online than projected.
A-3
BUDGET
General Fund balance for 2004-05 would be 21% of importance of maintaining the City's reserves at
operating expenditures policy levels.
Tough Fiscal Past,Tougher Fiscal Future 2003-05 Budget-Balancing Strategy. In April 2003,
the Council conceptually approved the budget-
Background: Hard Decisions Last Year. In balancing strategy in closing this $7.0 million gap.
balancing the two-year budget for 2003-05 just one This strategy was ultimately reflected in the adopted
year ago, the City faced its toughest fiscal outlook in 2003-05 Financial Plan and consists of the following
over ten years, since the 1992-94 recession and State four key components:
budget grabs at the same time. As shown below, the
revised five-year forecast presented to the Council in 1. Using available reserves above minimum policy
April 2003 projected an annual "budget gap" of levels.
about$7.0 million in 2003-05: 2. Developing a General Fund Capital
Improvement Plan (CIP) that is the lowest
PwooW Bwg*QM:2003-0 possible while reasonably maintaining our
------__ existing infrastructure and facilities.
m 3. Reducing operating program costs and related
service levels.
4. Implementing selected new revenues as allowed
a•„o.,,, _ tinder Proposition 218.
As shown below, expenditure reductions played the
role in this strategy,
largest s,•,�,m,i_.._._...__ __..____.._. ._.__..__._.._._.__...--._..__..~' g gy, accounting for about
75% of the total, with CIP reductions accounting for
°"°WeOd FWG= ' about 50%.
As previously discussed with the Council, there BUDGETBALANCWGSTMTEGY
were five key factors driving this gap, which Closing Me Gap
together create the"perfect storm"for fiscal stress:
O New
1. Unprecedented increases in retirement costs ae75%s.
largely due to investment losses by the
California Public Employee Retirement System °R s o CIP
(CaIPERS), which the City contracts with for r%vas 49%
retirement benefits for our regular employees.
2. Increasing insurance costs in all areas: workers EYpetitliturea 74%
compensation, general liability and property. ❑operating
3. Tepid trends in two of our three top General Programs
Fund revenues: sales tax and transient zs%
occupancy tax.
4. Infrastructure maintenance costs. Even Tougher Outlook for 2005-07 We are now
entering our"Second Perfect Storm"for fiscal stress,
5. New service responsibilities, most notably resulting in a financial outlook for 2005-07 that is
maintaining the new Damon-Garcia athletic even tougher for three reasons:
fields currently under construction once they are
completed. 1. It comes on the heels of the hard budget choices
already made as part of the 2003-05 Financial..
Significantly, this forecast did not assume any This means that further expenditures will be
further State takeaways, underscoring the even harder to make; there are fewer(and thus
A-4
BUDGET
much tougher) revenue options available to the However, this is a conscious decision, consistent
Council; and our reserves will be lower. with our 2003-05 budget strategy, to use reserves as
a one-time bridge in responding to State budget
2. Growth in our key revenues continues to be takeaways while we craft a longer-term solution as
tepid, and new revenue opportunities—like part of the 2005-07 Financial Plan.
Costco, the San Luis Marketplace and Airport
Area Annexation—are taking longer to bring on Other short-term actions per our Fiscal Health
line, and may not materialize at all within the Contingency Plan in preparing for what will be
next two years. another very tough budget process in 2005-07
include:
3. And we will incur higher operating costs due to
projected PERS rate increases, maintenance of 1. luring Chill. While we will continue to fill
the Damon-Garcia fields, and debt service selected, essential-service positions, doing so
payments for 919 Palm Street offices and needed requires CAO approval before recruitment starts
improvements to our dispatch center and radio (and thus a "chill" rather than a "freeze"). In
system. requesting to fill vacant positions, Department
Heads are making an important, early
WHERE TO FROM HERE? assessment (and commitment) that the vacant
position is more important from a program-
priority perspective than others that are currently
Stormy Fiscal Seas Ahead filled; and thus this request should not be
made—nor approved—lightly.
Navigating the "Second Perfect Storm." Although
we must sail though more fiscal storms, we now While this obviously has the potential for short-
have a destination that offers long-term stability in term cost savings,its main purpose is to preserve
the State-local fiscal future options in avoiding regular staffing lay-
relationship. However, 6-Step Fiscal Heath offs if the problem turns-out to be a longer-term
to reach this destination, Contingency Plan one.
we have to be smart 1. Maintain reserves
2. Training Chill Developing and maintaining
sailors and proactively at minimum policy
navigate through danger level. employee skills continues to be very important
as soon as it is spotted 2. Follow other key to the organization. In fact, as the organization
on the horizon. budget and fiscal becomes smaller, it is even more important to
policies. ensure the high productivity that comes from a
Accordingly, we3. Monitor fiscal highly-skilled organization. However, in the
recommend that the City health on an short-tens, we are limiting travel and training
undertake a number of ongoing basis. costs. During this interim period, this means
"short-term" actions 4. Assess the that all Travel Authorizations require CAO
immediately as set forth challenge:short approval.
in our Fiscal Health or long-term
Contingency Plan. The problem? 3. More `Belt-Tightening." The 2004-05 already
most significant of these 5. Identify options. assumes that we will achieve overall expenditure
is that we use reservessavings of I%. One of our budget-balancing
6. Prepare and
below our policy level in implement action tools is to change this from an "assumption" to
an increased,formal goal of 2% savings.
balancing the budget for plan. g g •
the 2004-05.
4. CIP Review Committee Review. As part of the
As noted above, this is a significant 2004-05 budget process, the CIP Review
recommendation, as it is the first time since the City Committee has already undertaken an in-depth
adopted a minimum reserve policy fifteen years ago analysis of completed and lagging CIP projects,
that a CAO has recommended doing so in the with the goal of freeing-up resources for higher
budget. priority purposes. As a result of this process,the
A-5
BUDGET
Committee identified (and the Council Given our fiscal circumstances, we will now be
approved) $524,200 in CEP project balances that revisiting "The Pantry," and making
should be closed and made available for other recommendations to the Council either on a
purposes as follows: case-by-case basis, or as part of the 2005-07
Financial Plan process.
N $200,000 to the Damon-Garcia sports fields.
e $264,600 to the Foothill Bridge replacement What Isn't Recommended As Part of the 2004-05
Budget Supplement. While we recommend
protect. implementing a"hiring chill,"we do not recommend
■ $59,600 to the CIP Reserve in better formally deleting any authorized regular positions at
positioning us for the 2004-05 budget this time,nor any regular staff lay-offs.
process.
This is also in keeping with our 2003-05 Financial
With over 200 projects "in-progress, the "good Plan strategy of avoiding the kind of fiscal and
news" from this review is that we are making organizational chaos that the State—due to its lack
excellent progress in achieving our CIP goals. of financial planning, prudence and will—engages in
However, the CIP Review Committee will now constantly.
undertake another, more difficult task from a
policy perspective of reviewing the status of Fortunately, we have the capacity (by design)---and
projects that should be deferred or deleted in equally importantly, the will—to make any needed
light of the City's fiscal situation: we may be decreases in a reasoned and timely way. While we
making excellent progress in the study or design may not be able to avoid further position reductions
phase, but in light of competing needs, we may (and directly related service reductions to the
need to set-aside our previous commitment to community) as part of the 2005-07 Financial Plan,
the project. we recommend "staying the course" for 2004-05,
and using the "hiring chill" and use of reserves as
And this will be even tougher than in prior our primary strategy in positioning us for 2005-07.
years, since—in accordance with our 2003-05
budget-balancing strategy—our General Fund BUDGET FRAMEWORK
CIP is now geared to essential maintenance
work, and there are few "enhancement-type"
projects. Budget Supplement Concept. Although budgets
are adopted annually under the two-year financial
The results of this review will be presented to plan concept, appropriations in the second year of
the Council in Fall 2004. the plan are based upon the framework and
foundation developed during the two-year planning
5. The "Pantry." As part the 2003-05 budget- and budgetary process.
balancing process, we received over "500 bright
ideas for tough times" from our employees. Limited Budget Changes. In accordance with this
Because of the uncertainties facing us at the two-year budget framework and in light of current
time, we left several budget-balancers "in the fiscal uncertainties, the 2004-05 budget is primarily
pantry" that we could draw upon in the case key intended to "stay the course" while responding to
revenues did not perform as well projected, the changed circumstances since adoption of the 2003-
State took away more revenue, or other 05 Financial Plan,and in positioning us for 2005-07.
unforeseen,adverse events emerged.
Like the mid-year budget review, the Supplement
Moreover, several of these were not "fully provides an opportunity to review recent revenue
cooked" then (which is why they were still in and expenditure trends, identify any fiscal problem
the pantry), but with more analysis and areas,and recommend corrective action or additional
community review, they might be available in funding if required.
the longer term.
A-6
BUDGET
In short, very few GeneralFund expenditure Engineering Fees: The shortfall in engineering
changes are planned for 2004-05 in this Supplement; fees reflects staff spending about 30% less of
and these are limited to those needed in order to their time on fee generating infrastructure plan
maintain service levels set forth in the 2003-05 check and inspection for development projects,
Financial Plan. and more time on inspection of City CIP
projects.
KEY BUDGET FEATURES
3. State Takeaways. The budget reflects the
Governor's proposed two-year reduction in City
General Fund Revenue Highlights revenues of$683,900 in 2004-05.
As part of the 2003-04 Mid-Year Budget Review, General Fund Expenditure Highlights
we discussed unfavorable trends for several revenue
sources along with the negative impact of the Operating Programs. The specific operating
proposed State budget actions. The following program changes reflected in the 2004-05 budget are
highlights three significant revenue reductions detailed in pages D-16 through D-28, and are
incorporated into the 2003-05 Financial Plan discussed more fully in the Budget Highlights
Supplement compared with the Mid-Year Budget section. Key changes for 2004-05 include:
Review, which we highlighted as likely areas for
change at that time: 1. Funding increased overtime and contract
services related to Mardi Gras weekend will
1. Sales Tax. The 2004-05 projection for sales tax have a"net"cost of$374,000 in 2004-05.
revenue has been reduced by $250,000 due to 2. Operating the offices in the new 919 Palm Street
anticipated delays in the opening of Costco: building will cost$26,700 in 2004-05.
instead of Fall 2004, we are now projecting
April 2005. CIP Project Requests. Only $16,000 of the
2. Development Review Fees. As "foreshadowed" proposed CIP requests affect the General Fund,
in the Mid-Year Budget Review, we are representing its share (20%) of the cost of
significantly reducing our projection for recommended improvements to the Marsh Street
development review fees by $843,200 for the Bridge. The specific supplemental CIP projects
period ($607,200 in reflected in the 2004-05 budget are detailed on pages
2003-05 Financial Plan perigod ($6. While E-2 through E-18, and are discussed more fully in
2003-04 and $236,000 in
the Budget Highlights section below.
development review activity remains high(albeit
slightly lower than we estimated), two factors Reduced Budget for Paving in 2004-05. In helping
account for most of this: planning and balance the budget and mitigate even further
engineering fees reductions in the City's reserves, we recommend
cutting $200,000 from the current CIP paving
Planning Fees: The City increased its planning budget for 2004-05 of$1.6 million.
fees effective September 1, 2003, to be
implemented as a surcharge on building permits. What's the impact on achieving Pavement
We prorated our estimate proportionately in Management Plan goals? The proposed reduction
2003-04 to reflect the September start date. is on top of an already significantly reduced paving
However, many projects had already submitted budget as part of the 2003-05 budget, which reduced
plan cheek applications before this date, and scheduled funding by $1.2 million: elimination of
were thus "grandfathered" at the lower fee. downtown street resurfacing ($150,000); reduction
Applicants have one year to submit plans, so of seasonal pavement repair ($38,800); and
after September 1, 2004, we should begin reduction in contract resealing and resurfacing ($1
experiencing fuller cost recovery. This is why million).
the fee shortfall is less in 2004-05 than in 2003-
04.
A-7
BUDGET MESSAGE
This added $200,000 reduction in the paving slurry seals on the worst streets to try to hold them
program will further impact the City's ability to together for a little while longer until the City is able
complete the City's goals set forth in the Pavement to allocate additional funding to improve the overall
Management Program(PMP), which was adopted by condition of the streets at some time in the future..
the Council in 1998.
Plans for the Downtown. As mentioned above,
For 2004-05, the existing budget is targeted for specific funding for downtown paving was cut for
"Paving Area 8" scheduled overlays, road budget reasons in 2003-05. The program now in
reconstruction and slurry seals. As noted above, place for the downtown depends upon the limited
funding for arterial street systems' repair and paving budget in the streets operations account and
downtown paving was already cut in order to help any left over funds from the area wide paving of the
solve budget problems in those years. Accordingly, PMP.
the remaining funding is allocated for paving
specific areas. Between the two programs, we feel that we can
address the downtown's needs in a moderate fashion
In short, the recommended $200,000 reduction via our "grind and pave" program that was very
represents a 12% reduction in available funding, successful in the past,summarized as follows:
which already reflects a 40% reduction from 2003-
05. This will simply translate into fewer streets to ® For 2003-04. We plan on paving Monterey
be reconstructed or overlaid. (Broad to Nipomo) and Broad (Monterey to
Higuera) with existing funds through our "job
The preliminary assessment for Area 8 streets shows order contract"(JOC)system.
that with the proposed reduction, 56% of the streets
will be slurry sealed, 20% of the streets will receive ■ For 2004-05. We plan to pave Higuera (Broad
an overlay and the remaining 24% of the streets that to Morro)and Chorro (Higuera to Monterey)
need paving treatment will be deferred. By contrast,
with the 2003-04 project that has been approved by ® For 2005-06 Depending on funding
Council, 43% of the streets in Area 7 will be slurry availability, we plan to pave Osos (Palm to
sealed, 48% of the streets will receive an overlay, Higuera) and Monterey (Chorro to Osos).
and only 9% of the streets that need paving
treatment will be deferred to the future. As noted above, funding is available for the
proposed work in 2003-04, and construction will
As detailed in the 2003-05 CIP project request, the start.shortly. However, funding for the other years is
$1,570,000 funding level previously approved by dependent upon good bids and funds left over in the
Council for 2004-05 would have keep the overall PMP or from the operating account.. While we
Pavement Condition Index (PCI) at its current level cannot commit to either of these, from our past
of"74 points" (compared with the highest rating of experience it seems likely that we will be able to
100 points) for the next two years. While this is achieve the work discussed above.
short of the City's PMP goal of 80 points, it reflects
a significant increase from the 68-point rating before General Fund"Ups and Downs"Summary
we began implementing the PMP in 1998. Rather
than maintaining the status quo, the proposed An overview of "where we're up and where we're
appropriation of $1,370,000 would decrease the down" in the General Fund compared with the Mid-
overall PCI by about 0.5 points in the next year. Year Budget Review is presented on page A-14.
Continuing the focus of the Pavement Enterprise Funds
Management Plan. The heart of the PMP is to
preserve existing streets in good to excellent Projections for our five enterprise funds—Water,
condition while also affording every street in the Sewer, Parking, Transit and Golf—are based on the
area some form of pavement treatment. For 2004 rate and working capital reviews approved by the
05, this translates into a lot of slurry seals to Council on June 1, 2004. The Budget Highlights
preserve the good streets, and a few overlays and section further discusses the Enterprise Funds and
A-8
BUDGET MESSAGE�
related operating and capital improvement plan
requests.
SUMMARY
The proposed budget for 2004-05 builds on the
foundation and strategy used in preparing the 2003-
05 Financial Plan. It achieves the major goals and
objectives set forth in the Plan, while prudently
preparing us for the difficult decisions we will need
to make as part of the 2005-07 Financial Plan.
Based solely on local circumstances, we should be
able to weather this storm and position ourselves
prudently for 2005-07. However, the uncertainty of
the State process means that we may need to again—
as we did for the 2003-05 Financial Plan—
fundamentally revisit our General fund resources
and related service levels. And from past
experience, this will be a painful process for the
community—and for the organization through which
services are delivered to the community.
Ken pian
City Administrative Offieei
A-9
BUDGET
OVERVIEW Insurance Authority (CJPIA�—Iast fiscal year).
With the planned transfer of workers compensation
coverage to the CJPIA in 200405, the City will do
Total appropriations for 200405 are $91.0 million significantly less work for the CCCSIF as it winds
summarized as follows: down its activities, so related cost recovery for City
Gov&runental Enterprise services will be$45,600 less.
Funds Funds 'Tot91 Operating Programs 36,639,800 16,383,800 53,023,600 Fiber Infrastructure Protection Fees. This new fee
CIP 9,534,700 21,409,900 90,944,600 for cost recovery of underground service alert(USA)
Debt service 2,001,400 5,000= 7.001,900 marking services related to protecting the. City's
Total $48,175,900 1$42,7WM $90,970,100 fiber optic system is not generating the revenues
originally anticipated, and we have" reduced our
As discussed below, compared with 2003-04, this projections by $25,600 annually accordingly. There
represents a significant increase in Capital are three reasons for this shortfall. In setting this
Improvement Plan (CIP) projects in the Water Fund fee, we tied its collection to the issuance of
for treatment plant improvements, and in the Sewer encroachment permits; however, many calls for
Fund for the Tank Farm sewer lift station. marking services do not result in an encroachment
permit. Moreover, when it does, there may be
REVENUE HIGHLIGHTS several call-outs for one encroachment permit.
Lastly, encroachment permit activity is down from
our estimates. To place this is context, we have had
Detailed revenue projections for all City funds, 380 USA call-outs and 38 re-marks related to the
including descriptions and underlying assumptions City's fiber system in the last eleven months; this
for our "top" revenues, are provided in Section H. resulted in four fees being collected in conjunction
The following summarizes key revenue issues. with encroachment permits. We plan to take a close
look at how we can restructure this fee. However,in
General Fund the final analysis; this may be one of those cases
where full cost recovery is not feasible.
Most of the revenue projections in the 2004-05
Supplement are consistent with the revised estimates State Takeaways. As described above, the largest
presented to Council as part of the 2003-04 Mid- reduction in revenue is the $684,000 that the
Year Budget Review. However, as discussed as Governor proposes to take away from us during the
likely revisions at that time, this document reflects next two fiscal years.
reductions to several key revenue sources as
discussed below: Enterprise Funds
Sales Tax. Anticipated revenues from Costco have Comprehensive rate reviews and revenue
been reduced by an additional $250,000 because of requirement projections for the next five years were
additional delays in the expected opening date. presented to the Council on June 1, 2004 for each of
the City's five enterprise funds. The following is a
Development Review Fees. As discussed in the brief overview of enterprise fund revenue issues and
Budget Message,revenues from development review rate requirements incorporated into the 2004-05
fees have been reduced by $607,200 in 2003-04 and approved budget:
$236,000 in 2004-05.
Water Fund. Largely to accomplish the City's long-
CCCSIF Reimbursements. The City performs term water supply goal, water rates will increase by
accounting and other administrative services for the 8% effective July 1, 2004. Under a multi-year,
Central Coast Cities Self Insurance Fund (CCCSIF), phased approach, this is the first of several rate
which currently provides the City with workers' increases—estimated to range from 8% to 5%
compensation coverage. (We transferred general annually—that will be needed over the next seven
liability coverage from the CCCSIF to another joint years to pay for the Nacimiento supply project, as
powers authority—the California Joint Powers well as other needed infrastructure improvements.
A-10
-BUDGET HIGHKIGHTS__
The 2004-05 budget also assumes significant Significant Operating Program Changes. Detailed
increases in impact fees to fund new development's supporting documentation for each of the
share of the Nacimiento project. recommended operating program additions is
provided in the Expenditure Summaries part of
Sewer Fund. A rate increase of 6.5% will be Section D. The following is a summary of these.
effective July 1, 2004 to meet wastewater service
goals and continue to meet current and future Public Safety
regulatory requirements. In addition, the 2004-05
budget assumes an increase in impact fees (effective Mardi Gras Weekend Increasing public safety
September 1, 2004) for the areas to be serviced by services to support increased special event activity
the new Tank Farm lift station. will have a net cost to the City of$374,000 in 2004-
Parking
004Parking Fund. The Parking Fund is generally 05.
performing as projected in the 2003-05 Financial Transportation
Plan. As previously approved, a $0.,15 per hour
increase in daily parking garage fees and a Parking. Operating the public parking portion of
corresponding increase to passcard fees will be the new 919 Palm Street garage will cost$45,600 in
effective July 1, 2004. A previously approved 2004-05 and$136,800 each year thereafter..
increase of$10 per month on 10-hour meter permits
will also become effective July 1,2004.
General Government
Transit Fund. Transit fares are not scheduled to
increase: apportionments currently anticipated from Building Maintenance. Maintaining the office and
the Federal Transit Administration and State below-grade parking level in the new 919 Palm
Transportation Development Act are adequate to Street office building will cost $26,700 in 2004-05
fund current transit service levels. However, we and$80,100 annually thereafter.
need to continue closely monitoring fare box
recovery ratios for compliance with State CIP HIGHLIGHTS
regulations.
Golf Fund. An increase of 25 cents per round The four-year CEP for 2003-07 is summarized in
(about 3%) in golf fees effective July 1, 2.004 is Section E by function and funding source. The CIP
required to ensure continued operation of the course for 2004-05 totals $30.9 million summarized as
with reasonable General Fund subsidies in follows by function and funding source:
accordance with the City's adopted user fee policy.
CIP'Expendl-twe-s-by run-c ��•
OPERATING PROGRAM HIGHLIGHTS Public safety 935,000
Public Utilities 19,837,300
Transportation 6,180,300
Appropriations for operating programs—day-today Leisure,Cultural&Social Services 698,200
delivery of services—total $53 million for 2004-05 Community Development 2,330,000
summarized as follows: General Government 983,BOD
Total 1 30,944,600
Governmental ii
EnterpriseFunds Ftinds. 6o
Public Satiety 18,301,400 18,301,400 General Fund _ 1,844,800
Public Utilities 91518,500 9,518,500 CDBG Grant 235,300
Transportation 1,949,700 3,040,800 4,990,500
Leisure,Cultural& Other Grants 4,243,000
SodOcher Sources 1,308,800a)Services 5,468,300 400,700 b,869,000 Fleet Replacement Fund 84,000
Community
Development 5,282,400 5,282,400 Enterprise and Agency Funds 21,409,900
General Government 1 5.638,000 3,423,800 9,061,800 Debt Financing 1.818,800
Talal 1$36,639,800 $16383,800 553,023,600 Total 30,944,600
A-11
BUDGET HIGHLIGHTS
Changes to the 2003-05 Financial Plan'for 2004-05 E Fund Balance Designations and Reserves
total$5.3 million as highlighted below. ■ Capital Improvement Management
® Capital Financing and Debt Management
Public Utilities ® Conduit Financing
® Human Resource Management
Water Fund. Implementing the Water Treatment ® Productivity
Master Plan will cost an additional $3,825,300 in ■ Contracting for Services
2004-05.
Policy Changes. This Supplement presents two
Sewer Fund. Completing the design and
construction of the Tank Farm Lift Station will cost minor additions to our Capital Financing and Debt
Management polices regarding land-based
an additional$1,295,000 in 2004-05. financings: eligible projects and appraisal
methodology. These changes are recommended by
Transportation the City's Bond Counsel (Jones Hall) based on their
review of our current polices. With these two
Streets. Reconstructing a portion of the Marsh Street "technical" additions, they believe that our current
Bridge will cost $80,000 in 2004=05. 80% of this policies will fully cover all of the key areas required
project ($64,000) will be funded by a Federal grant, by State law for community facility (special tax)
with a$16,000 match from the General Fund. districts,and consolidate them in one place.
Signal & Light Maintenance. Reimbursing a An excerpt of the current policy in its entirety from
developer for the cost of a traffic signal will cost the the 2003-05 Financial Plan, with the additions noted
Transportation Impact Fee Fund $41,000 in 2004 in italics,is presented in Section B.
05.
STATUS OF MAJOR CITY GOALS
Parking Fund. Replacing two utility scooters will
cost$52,000 in 200405.
Background. The fundamental purpose of the
Detailed supporting documentation for each project City's Financial Plan is to link what we want to
is provided in Section E. accomplish over the next two years with the
resources required to do so. The two-year Financial
FINANCIAL PLAN POLICIES Plan process approved by the Council does this by:
The overall goal of the City's Financial Plan is to 1. Identifying the most important, highest priority
link what we want to accomplish over the next two things for us to accomplish for the community.
years with the resources required to do so. Formal 2. Establishing a reasonable timeframe and
statements of fiscal policies and major objectives organizational responsibility for achieving them.
provide the foundation for achieving this goal. 3. Allocating the resources necessary to do so.
The following budget and fiscal policies are set forth As part of the 2003-05 Financial Plan, the Council
in the 2003-05 Financial Plan: adopted twelve Major City Goals, which represent
the most important, highest priority goals for the
■ Financial Plan Purpose and Organization
City to accomplish over the next two years.
s Financial Reporting and Budget Administration
■ General Revenue Management Ongoing Status Reporting. To ensure clarity about
e User Fee Cost Recovery Goals the objective and to measure our progress in
® Enterprise Funds Fees and Rates achieving it, the Council also approved detailed
■ Revenue Distribution work programs and "action plans" for each goal.
® Investments Accordingly, an essential component of the goal-
® Appropriations Limitation setting process is to report on our progress on an
A-12
UDGET HIGHLIGHTS
ongoing basis to ensure we stay "on track" in
accomplishing them.
For this reason, along with "ad hoc" reporting on an
ongoing basis, we present formal reports to the.
Council on the status of Major City Goals at least
three times during the year: Fall Quarter, Mid-Year
Budget Review and the Preliminary Budget. As
such,- Section B of the 2003-05 Financial Plan
Supplement includes a comprehensive status report
on our progress in achieving Major City Goals.
CONCLUSION
The 2004.05 Budget includes the resources required
to maintain current service levels and achieve
adopted Council goals for 2003-05.
It reflects a careful course of action given our
current fiscal environment and the challenges that
remain ahead of us. It makes progress in addressing
current needs while positioning the General Fund for
the next two-year budget process where we can
place our unmet needs in the context of Council
goal-setting and our limited fiscal resources.
A-13
GENERAL FUND FINANCIAL CONDITION SUMMARY: DOWNS
Comparison of 2004-05 Supplement with the Mid-Year Budget Review
Change frmn Mid-Year Budget Review
2003-04 2004-05 • .
WHERE WE'RE UP
Revenues and Other Sources
Mutual Aid Reimbursements(Net of Direct Costs) 45,000 45,000
Expenditures and Other Uses
Damon-Garcia Fields:Partial Year Start-Up 75,800 759800
PERS Fresh Start 926,300 926,300
Reduced 2004-05 Paving CIP 200,000 2001,000
Reduced Golf Fund Subsidy 9,900 91900
Increased Estimate for Expenditure Savings 133,000 358,800 4919800
Transfer to CJP1A for Workers'Compensation 279,800 2799800
Total "UPS" 1789000 19850,600 29028,600
WHERE WERE DOWN
Revenues and Other Sources
State Two-Year Budget Takeaway (683,900) (6837900)
Sales Tax (250,000) (2509000)
Development Review Fees (607,200) (2369000) (8439200)
Fiber Infisstrucure Protection Fees (25,600) (25,600) (519200)
CCCSIF Reimbursements (45,600) (457600)
Other Ups&Downs (11,900) (24,700) (36,600)
Expenditures and Other Uses
Budget Requests
Operating
Mardi Gras Weekend (133,000) (374,000) (507,000)
919 Palm Offices Operations&Maintenance (26,700) (269700)
CIP: 20%of Marsh Street Bridge (16,000) (169000)
Total "Downs" (777,700) (1,6829500) (294609200)
NET CHANGE SS999700 5168,100 5431,600
Ending Fund Balance(%of
(%of Operating Expenditures $79073,500 $6,008,800 17%
at June 30,2005)
Note: The "Downs"would have been $465,000 higher to furcal overages in Damon-Garcia
Sports Fields and Foothill Bridge Replacement projects "but for"the CIP Review
Committee's fiscal status review.
A-14
DIRECTORY ANDADVISORY BODIES
CITY COUNCIL
David F.Romero, Mayor
Ken Schwartz,Vice-Mayor
John Ewan,Council Member
Christine Mulholland,Council Member
Allen K. Settle, Council Member
ADVISORY BODIES
Architectural Review Commission Jack Residence Advisory Committee
Bicycle Committee Joint Recreational Use Committee
Board of Appeals Mass Transportation Committee
Campaign Regulation Committee Parks and Recreation Commission
Cultural Heritage Committee Personnel Board
Downtown Association Planning Commission
Housing Authority Promotional Coordinating Committee
Human Relations Commission Tree Committee
APPOINTED OFFICIALS AND DEPARTMENT HEADS
Appointed Officials
Ken Hampian City Administrative Officer
Jonathan P.Lowell City Attorney
Department Heads
Wendy George Assistant City Administrative Officer
Wolfgang Knabe Fire Chief
Paul LeSage Director of Parks and Recreation
Deb Linden Police Chief
John Mandeville Director of Community Development
Mike McCluskey Director of Public Works
Monica Moloney Director of Human Resources
John Moss Director of Utilities
Diane Reynolds Acting City Clerk
Bill Statler Director of Finance&Information Technology
A-15
ORGANIZATION OF THE CITY OF�SAN LUIS OBISPO
CITIZENS
'-
MAYOR AND
CITY COUNCIL
ADVISORY
BODIES
CITY CITY ADMINISTRATIVE
ATTORNEY OFFICER(CAO)
Publit Community
Mim Mim Works Development
Patrol Pre,Medical&Haz Mat Engineering Water Long Range Planning
Traffic Safety Emergency Response Transportation Sewer Development Review
Investigations Hazard Prevention GIS Management 1.1tllitles Resource Building&Safety
Neighborhood Swvices Disaster Planning Maintenance Services Conservation Housing
Human i Finance&
Resources. Inloirn, Assistant CAO City Clerk
Recreation Programs Recruf went Accounting Natural Resources Records Management
Ranger Services Labor Relations Revenue Management Economic Development Agenda&Minutes
Park.Planning Far Employment Information Technology Cultural Activities Elections
Golf Course Risk Management Support Services General Administration Disclosure Rlings
Appointed by the dry Council Appointed by the CAO
A-16
MISSION
SAN LUIS OBISPO STYLE
Quality With Vision
WHO ARE WE? WIMRE ARE WE GOING?
People Serving Ce o le Into the Future**h a Desi
B A team that puts high value on each citizen it • Planning and managing for levels of service
serves. consistent with the needs of the citizens.
Providers of programs that meet basic service v Offering.skills development and organizational
needs of each citizen. direction for employees in order to improve the
delivery of municipal services.
• Enhancers of the quality of life for the
community as a whole. ■ Developing sources of funding and establishing
a sound financial management program which
WHAT DO WE STAND FOR? will result in fiscal independence and flexibility
QuaWy in all.Endeavors—Pride in Results in the delivery of City Services.
• Providing the residents of the City with accurate
■ Service to the community-the best—at all and timely information on issues which affect
times them,and encouraging the full utilization of
City services.
• Respect—for each other and for those we serve. • Promoting the City as a regional trade,
• Value—ensuring delivery of service with value recreational and tourist center and improving the
for cost. quality of life for residents and visitors.
• Community involvement—the opportunity to
participate in attaining the goals of the City.
A-17
DRGANIZATIONAL VALUES
We, as an organization, embrace opportunities to honesty,Respect and Trust
improve our services and the quality and
effectiveness of our relationships with the We honor commitments, acknowledge legitimate
community and our teams. The following values differences of opinion and accept decisions reached
guide and inspire our efforts. with integrity.
' Initiative and Accountability
Shared Vision,Mission and Goals We take personal responsibility to do what needs to
be done and report the results in a straightforward
We have a sense of common purpose and direction manner.
pursued with passion and translated into concrete
actions. Innovation and Fleitibility
Service We are open to change and willing to try new ways
to fulfill the organization's vision, mission, and
We are dedicated to the best use of resources to goats more effectively.
fulfill identified community goals and needs.
Employee Development and Recognition
Leadership and Support
We encourage and support each employee to
We recognize that the ability to lead can be found at improve relevant job skills and celebrate personal
all levels and that to create an environment to and team accomplishments.
succeed requires leading by example.
Stewardship and Ethics
Communication
We promote public trust by using City resources
We foster open and clear discussion that encourages wisely, and through consistent fulfillment of these
the willingness to speak up and to listen, within a values.
framework of respect and understanding.
Team Players
We encourage effective working relationships
within and between departments and the public to
address issues and achieve valuable results.
A-18
FA,V a 1
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 biennial
budget for the fiscal year beginning July 1, 2003. Our 2003-05 Financial Plan received special
recognition as an outstanding policy document.
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 two years only. We believe our current budget continues to conform to
program requirements.
low
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of San Luis Obispo
California
For the Biennium Beginning
July 1, 2003
President Executive Director
A-19
For our 2003-05 Financial Plan, the California Society of Municipal Finance Officers (CSMFO) Award
Program for Excellence and Innovation in Budgeting presented the City with, its highest level of
recognition with Certificates of Excellence for Operational Budgeting (two-year award) and Capital
Budgeting. In addition, Certificates of Merit were received for Innovative Budgeting and Public
Communications. These awards are valid for a period of two years only. We believe our current budget
continues to conform to program requirements.
L.
California Society of _ �` California Society of Z
Municipal mance officers Municipal mance officers
Certificate of Award Certificate of Award
Excellence in Operational Budgeting 2001-2002 Excellence in Capital Budgeting 2003-04
Presented to Presented to
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A-20
Section B
POLICIES & OBJECTIVES
-POLICIIES 'AND OBJECTIVES
OVERVIEW
The overall goal of the City's Financial Plan is to policies will fully cover all of the key areas
link what we want to accomplish over the next two required by State law for community facility
years with the resources required to do so. Formal (special tax) districts, and consolidate them in one
statements of fiscal policies and major objectives place.
provide the foundation for achieving this goal.
An excerpt of the current.policy in its entirety from
In the "parent" 2003-05 Financial Plan document, the 2003-05 Financial Plan, with the additions
this section outlines the policies used in guiding the noted in italics,is presented on page B-2.
preparation and management of the City's overall
budget, the major objectives to be accomplished, MAJOR CITY GOALS
and status of prior plan major City goals.
For the 2003-05 Financial Plan Supplement, this Background. The fundamental purpose of the
section is composed of two major parts: City's Financial Plan is to link what we want to
accomplish over the next two years with the
1. Budget and Fiscal Policies resources required to do so. The two-year
2. Major City Goals for 2003-05 Financial Plan process approved by the Council
does this by:
BUDGET AND FISCAL POLICIES
1. Identifying the most important, highest priority
things for us to accomplish for the community.
The following budget and fiscal policies appear in 2. Establishing a reasonable timeframe and
the 2003-05 Financial Plan: organizational responsibility for achieving
them.
■ Financial Plan Purpose and Organization
® Financial Reporting and Budget Administration 3. Allocating the resources necessary to do so.
® General Revenue Management As part of the 2003-05 Financial Plan, the Council
® User Fee Cost Recovery Goals adopted twelve Major City Goals, which represent
■ Enterprise Funds Fees and Rates the most important, highest priority goals for the
■ Revenue Distribution City to accomplish over the next two years.
® Investments
■ Appropriations Limitation Ongoing Status Reporting. To ensure clarity
■ Fund Balance Designations and Reserves about the objective and to measure our progress in
e Capital Improvement Management achieving it, the Council also approved detailed
® Capital Financing and Debt Management work programs and "action plans" for each goal.
® Conduit Financing Accordingly, an essential component of the goal-
® Human Resource Management setting process is to report on our progress on an
® Productivity ongoing basis to ensure we stay "on track" in
s Contracting for Services accomplishing them.
Policy Changes. This Supplement presents two For this reason, along with "ad hoc" reporting on
additions to our Capital Financing and Debt an ongoing basis, we present formal reports to the
Management polices regarding land-based Council on the status of Major City Goals at least
financings: eligible projects and appraisal three times during the year: Fall Quarter, Mid-Year
methodology. These changes are recommended by Budget Review and the Preliminary Budget. As
the City's Bond Counsel (Jones Hall) based on such, this part of the 2003-05 Financial Plan
their review of our current polices. With these two Supplement includes a comprehensive status report
"technical" additions, they believe that our current on our progress in achieving Major City Goals.
B-1
POLICIES AND s
CHANGES IN BUDGET AND FISCAL POLICIES
The following is an excerpt from the 2003-05 pedestrian paths; transit facilities; and
Financial Plan of the City's Budget and Fiscal bike paths.
Policies regarding land-based financings (Section E e. Storm drainage, creek protection and
under Capital Financing and Debt Management), flood protection improvements.
with the two additions regarding eligible projects
and appraisal methodology highlighted in italics. f. Parks, trails, community centers and
There are no other changes to the City's Budget and other recreational facilities.
Fiscal Policies in the 2003-05 Financial Plan. g. Open space.
E. Land-Based Financings h. Cultural and social service facilities.
i. Other governmental facilities and
1. Public Purpose. There will be a clearly improvements such as offices,
articulated public purpose in forming an information technology systems and
assessment or special tax district in telecommunication.systems.
financing public infrastructure
improvements. This should include a School facilities will not be financed except
finding by the Council as to why this form under appropriate joint community facilities
of financing is preferred over other funding agreements or joint exercise of powers
options such as impact fees, reimbursement agreements between the City and school
agreements or direct developer districts.
responsibility for the improvements. 3. Active Role. Even though land-based
2. Eligible Improvements. Except as financings may be a limited obligation of the
otherwise determined by the Council when City, we will play an active role in
managing the district. This means that the
proceedings for district formation are City will select and retain the financing
commenced, preference in financing public team, including the financial advisor, bond
improvements through a special tax district counsel, trustee, appraiser, disclosure
shall be given for those public improvements counsel, assessment ser, di and
that help achieve clearly identified underwriter. Any costs incurred engineer
the Ci
community facility and infrastructureCity
goals in retaining these services will generally be
ty
in accordance with adopted facility and the responsibility of the property owners or
infrastructure plans as set forth in key policy developer, and will be advanced via a
documents such as the General Plan, deposit when an application is filed; or will
Specific Plan, Facility or Infrastructure be paid on a contingency fee basis from the
Master Plans, or Capital Improvement Plan. proceeds from the bonds.
Such improvements include study, design,
construction and/or acquisition of. 4. Credit Quality. When a developer requests
a. Public safety facilities. a district, the City will carefully evaluate the
applicants financial plan and ability to carry
b. Water supply, distribution and treatment the project, including the payment of
systems. assessments and special taxes during build-
c. Waste collection and treatment systems. out. This may include detailed background,
credit and lender checks,and the preparation
d. Major transportation system of independent appraisal reports and market
improvements, such as freeway absorption studies. For districts where one
interchanges, bridges; intersection property owner accounts for more than 25%
improvements; construction of new or of the annual debt service obligation, a letter
widened arterial or collector streets of credit further securing the financing may
(including related landscaping and be required.
lighting); sidewalks and other
B-2
POLICIES OBJECTIVES
CHANGES IN BUDGET AND FISCAL POLICIES
5. Reserve Fund A reserve fund should be total property taxes, special assessments and
established in the lesser amount of: the special taxes payments collected on the tax
maximum annual debt service; 125% of the roll should generally not exceed 2%.
annual average debt service; or 10% of the
bond proceeds. 10. Benefit Apportionment. Assessments and
special taxes will be apportioned according
6. Value-to-Debt Ratios. The minimum value- to a formula that is clear, understandable,
to-date ratio should generally be 4:1. This equitable and reasonably related to the
means the value of the property in the benefit received by—or burden attributed
district, with the public improvements, touch parcel with respect to its financed
should be at least four times the amount of improvement. Any annual escalation factor
the assessment or special tax debt. In should generally not exceed 2%.
special circumstances, after conferring and
receiving the concurrence of the City's 11. Special Tax District Administration. In the
financial advisor and bond counsel that a case of Mello-Roos or similar special tax
lower value-to-debt ratio is financially districts, the total maximum annual tax
prudent under the circumstances, the City should not exceed 110% of annual debt
may consider allowing a value-to-debt ratio service. The rate and method of
of 3:1. The Council should make special apportionment should include a back-up tax
findings in this case. in the event of significant changes from the
initial development plan, and should include
7. Appraisal Methodology. Determination of procedures for prepayments.
value of property in the district shall be
based upon the full cash value as shown on 12. Foreclosure Covenants. In managing
the ad valorem assessment roll or upon an administrative costs, the City will establish
appraisal by an independent Member minimum delinquency amounts per owner,
Appraisal Institute (MAI). The definitions, and for the district as a whole, on a case-by-
standards and assumptions to be used for case basis before initiating foreclosure
appraisals shall be determined by the City proceedings.
on a case-by-case basis; with input from
City consultants and district applicants, and 13. Disclosure to Bondholders. In general,
by reference to relevant materials and each property owner who accounts for more
information promulgated by the State of than 10% of the annual debt service or
California, including the Appraisal bonded indebtedness must provide ongoing
Standards for Land-Secured Financings disclosure information annually as described
prepared by the California Debt and under SEC Rule 15(c)-12.
Investment Advisory Commission.
14. Disclosure to Prospective Purchasers. Full
8. Capitalized Interest During Construction. disclosure about outstanding balances and
Decisions to capitalize interest will be made annual payments should be made by the
on case-by-case basis, with the intent that if seller to prospective buyers at the time that
allowed, it should improve the credit quality the buyer bids on the property. It should not
of the bonds and reduce borrowing costs, be deferred to after the buyer has made the
benefiting both current and future property decision to purchase. When appropriate,
owners. applicants or property owners may be
required to provide the City with a
9. Maximum Burden. Annual assessments (or disclosure plan.
special taxes in the case of Mello-Roos or
similar districts) should generally not exceed
1% of the sales price of the property; and
B-3
POLICIES OBJECTIVES
STATUS OF MAJOR CITY GOALS
OVERVIEW as part of the 2003-05 Financial Plan. As a
benchmark, at June 2004 we are about 50%
through the two-year Financial Plan period Half
This report details the status of major City goals set of the goals are very near or exceed this level.
by the Council as part of the 2003-05 Financial Plan.
In general, we are on- Organization. The "report card" is followed by a
track in accomplishing ". I - short summary of notable changes from the original
these objectives based on action plan. Following this is a more detailed report
the work programs Many of these are on each goal and objective, which shows the
adopted b the Council. multi-year goals that objective, action plan as adopted by the Council,any
P Y have activities �
associated with them revisions (additions are shown in italics; date
Report Card. The that go beyond the changes since the mid-year budget review are also
following is a quick two-year 2003-05 shown in italics and highlighted in a separate
"report card" on the time frame. column; and deletions are shown in strikeout) and a
status of major City goals brief status summary as of June 2004.
based on the "action plans"approved by the Council
Report Card: Major City Goals
. - ill1111 �i
-- - —
Long-Term Water Supply
Street and Sidewalk Maintenance j
� � I
Los Osos Valley Road Interchange
Railroad Safety Trail
I ,
Therapy Pool
I
Housing i
Neighborhood Wellness
I
South Broad Street Corridor
i
Monterey Plaza
Economic Development: TOT
I I
Economic Development: Sales Tax
Long Tenn Fiscal Health
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
B-4
,-,-PO,LICIES AND OBJECTIVES
STATUS OF MAJOR CITY GOALS
ACTION PLAN CHANGES grant was received, this project must move forward
using only City resources, thus extending the
original estimated completion date for this goal to
As noted above, in general we are on-track in November 2005.
accomplishing these objectives based on the work
programs adopted by the Council. However, notable Downtown Improvements:Monterey Plaza. Due to
changes from the original action plans include the consultant delays in completing the concept plan,
following. Council review of the plan will not occur before July
2004.
Long-Term Water Supply. Staff has been working
with the consultant and regulatory agencies to With the time required for the additional staff work,
simplify the approach to user site modifications for advisory body review and Council summer
the Water Reuse Project to reduce costs while schedules, Council identification of preferred design
maintaining compliance. This has pushed the concepts has been delayed until September 2004.
completion of modification design to August 2004.
Economic Development: Transient Occupancy
Los Osos Valley Road Interchange. The Project Tax. Completing the assessment of local lodging
Development Team has begun work on Phase A of industry conditions and establishing the tourism task
the Project Report, which now includes geometry force have been delayed by three and four months
and environmental documentation. A late starting respectively. Both tasks will be move forward with
date has resulted in the need to push back the summer addition of a graduate student intern to
completion of the Report until October 2004. assist staff in this effort. Other staff responsibilities
have also delayed further exploration of using the
Railroad Safety Trail. Staff is preparing minor Veterans Memorial Building as a convention center
revisions to the alignment plans based upon input and completion of the marketing study until Fall
from Union Pacific Railroad. UPRR delays have 2004.
pushed tasks associated with right of entry permits,
land surveys and preparation of a legal description of Economic Development. Sales Tax. Development
the area for acquisition into October 2004. of the "Shop Locally" program has been postponed
to coincide with the holiday shopping season later
Therapy Pool. While this task is on schedule, staff this year. Staff continues to work with a potential
is proceeding at this time under the assumption that developer for the McBride property and will
State grant funding will be the only source of outside continue working with the Madonna family with
funding. regard. to the "Gap" property. Any potential
annexation could not occur until after the Dalidio
Neighborhood Wellness. The Student- property is annexed.
Neighborhood Liaison Committee (SCLC) had
insufficient time to review the proposed Rental NEXT REPORT
Inspection Ordinance Program prior to the end of the
school year. To allow for SCLC input, presentation
of the program to Council has been rescheduled for We will present the next "formal report" to the
November 2004. Council in November 2004 as part of the 2005-07
Financial Plan process. In the interim we will keep
South Broad Street Corridor Plan. The City the Council up-to-date on the status of major
received a minor grant through Caltrans to conduct a projects through agenda reports, Council Notes and
neighborhood outreach "charrette" program in May other briefing opportunities.
2004. General Plan amendment and rezoning
recommendations, which will be based on the
outcome of the charrette program, will now return to
Council in September 2004. Because only a small
B-5
POLICIESAND OBJECTIVES
STATUS OF MAJOR CITY GOALS
LONG-TERM WATER SUPPLY
Objective. Continue aggressive efforts to develop permanent, reliable water supplies to meet City General Plan
needs,including all options consistent with Council policy.
Action Plan
•.
Water Reuse
1. Complete design of required user site modifications. 12/03 8/04
2. Complete Water Reuse Master Plan defining the logical expansion of the 11/04
water reuse system and include funding for associated CIP in the 2005-07
Financial Plan.
3. Complete construction of the water reuse project backbone pipeline 12/04
system,Water Reclamation Facility improvements and user site
modifications.
Ground Water Development
4. Issue RFP for groundwater development and treatment system feasibility 12/03 Complete
analysis.
5. Select engineer and begin design. 3/04 Complete
6. Complete design,invite bids for construction and award contract. 6/05
(Construction is scheduled for completion by June 2006)..
Conservation
7. Develop program elements and required informational and programmatic 12/03 Complete
resources.
8. Develop monitoring and evaluation program. 3/04 Complete
9. Fully implement landscape and non-residential program. 4/04 Complete
10. Present program evaluation_ report to Council. 6/05
Nactmiento.Pipeline
11. Present project reservation agreements and full project information to 1/04 Complete.
Council for consideration.
Salinas.Reservoir Ex anion -
12. Review options and issues with Council for consideration of possible 6/04
project.
Status Summary: 75% Complete. Progress on completion of the above action plan toward achieving a
dependable long term water supply, is proceeding on or ahead of schedule. The construction of the water reuse
project is proceeding ahead of schedule and interest in the project is growing.
Staff has received and reviewed the consultant's recommendations for user site modifications and is currently
working with the State Regional Water Quality Control Board and Department of Health Services to simplify the
approach to user site modifications to reduce cost while maintaining compliance. This effort has required
significant additional time to complete; however staff anticipates completion of this alternative analysis by
August 2004.
B-6
• OBJECTIVES
STATUS OF MAJOR CITY GOALS
Expanded water conservation programs addressing both commercial as well as landscape water use have been
developed and were initiated in April 2004. Program monitoring is in place and results will be presented to
Council with the June 2005 Water Resource Status Report.
Council has approved the City's participation in the Nacimiento Pipeline Project and execution of the final
participation agreement is expected on June 29,2004.
B=7
POLICIES AND OBJECTIVES
STATUS OF MAJOR CITY GOALS
STREET AND SIDEWALK MAINTENANCE
Objective. Continue maintenance of streets and sidewalks at a moderate level.
Action Plan
Task Original
1. Continue the program of monitoring the condition of existing sidewalks. Ongoing
2. Continue to repair damaged sidewalks, curbs and gutters using City staff. Ongoing
3. Continue implementation of the 1998 Pavement Management Plan for Ongoing
Areas 7 and 8.
4. Pursue State grant funding for pavement projects. Ongoing
5. Continue to retrofit existing curbs for disabled access using CDBG funds. Annually in
Fall
6. Continue contracts of$60,000 per year to repair damaged sidewalks in Annually in Complete
Area 7. Spring
7. Establish permit guidelines to expedite sidewalk repairs by private 12103 Complete
property owners.
Status Summary: 50% Complete. All ongoing work is on schedule.
B-8
: ,POLICIES AND OBJECTIVES
STATUS OF MAJOR CITY GOALS
LOS OSOS VALLEY ROAD INTERCHANGE
Objective. Continue working towards improvements at the Los Osos Valley Road/Highway 101 interchange.
Action Plan
;Original .
- - — - - -- -
1. Obtain Caltrans approval of the PSR-PDS. 7/03 Complete
2. Finalize plans for Phase 1 improvement/mitigation strategies not requiring 7/03 Complete
Cal Trans approval(non-interchange improvements), such as relocation of
Calle Joaquin.
3. Prepare Request for Proposal for the CEQA Environmental Impact Report 9/03 Complete
(EIR),NEPA Environmental Impact Statement(EIS)and Project Report.
4. Pursue Advance Development Funding for the E11/EIS, Project Report 9/03 Complete
and PS&E.
8. Hire consultant and begin preparing Initial Study,EIR/EIS and Project 12/03 Complete
Report.
6. Complete design of Phase 1 improvements and invite construction bids. 3/04 Complete
6/04
the pfqjee�.
8. Complete Phase A of Project Report to narrow possible designs and speed 10/04
environmental documentation for the project.
9. Complete Draft Project Report. 5/04 1/05
10. Complete Administrative Draft EIR/EIS. 6/04 12/04
11. Complete negotiations for CalTrans cooperative agreement. 6/04 12/04
12. Award contract and begin construction of Phase 1 improvements. 7/04 7/04
13. Complete construction of Phase 1 improvements, 6/05 9/04
Status Summary: 25% Complete. Phase 1 improvements are 100% designed but Costco has not invited
construction bids pending formal Army Corps of Engineering permitting. The Council approved splitting the
Project Report into two phases (A & B) to speed the overall project schedule and save expenses. Although the
Project Development Team has met and begun work on Phase A of the Project Report, which now includes both
geometry and environmental documentation, the late date in starting has caused the completion date to be pushed
back to October 2004.
B-9
POLICIES ® OBJECTIVES
STATUS OF MAJOR CITY GOALS
BIKEWAY EMPROVEMENTS: RAILROAD SAFETY TRAIL
Objective. Acquire right-of-way and property for extension of the Railroad Safety Trail from the Jennifer Street
Bridge to Cal Poly.
Action Plan _
Task
Wigirial RdViimd
1. Secure Union Pacific support for the final schematic design of the bike 9/03 7/04
path between the AMTRAK passenger depot and Foothill Boulevard.
2. Secure rights of entry permits from UP,complete land survey and prepare 2/04 10/04
a legal description of the area proposed for acquisition.
3. Complete negotiations and execute a contract of sale with UP to acquire 4/05
the property.
Status Summary: 10% Complete. Staff has received feedback from UPRR staff that a positive recommendation
for alignment can be made to the UPRR Board of Directors when plans with minor revisions are received. Staff is
now preparing those revisions. Sale, lease and liability issue negotiations will follow UPRR approval of the
alignment. Staff is hopeful that all issues will be addressed by July, which pushes other tasks back several
months.
B-10
STATUS OF MAJOR CITY GOALS
THERAPY POOL
Objective. Pursue development of a warm water therapy pool at the Swim Center through a financing program
for its construction and on-going operation that does not use general-purpose revenues.
Action Plan
1. Receive funding approval from the State and formalize SLO Swim Club 1/04 Partially
donations. Complete*
2. Select a consultant 3/04 Complete
3. Begin study and environmental review. 3/04 Complete
4. Complete study and environmental review and begin design. 9/04
5. Complete design;invite construction bids and award contract. 4/05
6. Begin construction. 6/05
Status Summary: 15% Complete. The State has approved its funding. * At this point,staff will be proceeding
under the assumption that the State grant will be the only source of outside funding, although donations may
eventually be realized. The architect has been retained and has begun initial studies. In case supplemental
funding happens to become available, the architect has been instructed to present two preliminary plans. The first
will be a pool design using only City and State funds, while the second will be of a larger pool, requiring
additional outside funding.
B-11
POLICIES -OBJECTIVES
STATUS OF MAJOR CITY GOALS
HOUSING
Objective. Adopt a housing element that expands housing opportunities for very low, low and mod erate.income
households,preserves and enhances residential neighborhoods and complies with state laws including CEQA;and
encourage and support Cal Poly's efforts to provide more on-campus housing consistent with their adopted master
plan for housing and enrollment.
Action Plan
OriginalTask
1. Implement existing affordable housing incentive and inclusionary housing Ongoing
programs.
2. Encourage the Chamber of Commerce to implement programs that achieve Ongoing
their goals for producing workforce housing.
3. Continue working closely with the County-wide Housing Trust Fund. Ongoing
4. Continue working closely with Cal Poly in encouraging and supporting Ongoing
their efforts to provide more on-campus housing consistent with their
adopted master plan.
5. Coordinate preparation and administration of annual Community Annual
Development Block Grant program. Cycle
6. Update the General Plan Housing Element 12/03 Complete
a. Complete background analyses and documentation. "
b. Identify issues through Housing Element Task Force. "
c. Draft policies and programs. "
d. Begin preparing EIR. "
e. Hold town hall meeting.
f. Hold Planning Commission study session. "
g. Hold Council study session.
h. Complete environmental review. "
i. Submit draft for State Housing and Community Development(HCD) "
review.
j. Hold Planning Commission public hearings. "
k. Hold Council public hearings and adopt update.
1. Submit for final HCD certification. Complete
in. Begin implementation. ongoing
Status Summary: 80% Complete. Most of these tasks are ongoing and are moving forward as predicted. The
Housing Element Update is complete. The Planning Commission and Council reviewed drafts, and the Council
adopted the Housing Element update on March 30, 2004. Staff submitted the Element to HCD on April 21, 2004
and implementation will be an on-going process that has already begun.
B-12
�POLICIES AND OBJECTIVES
STATUS OF MAJOR CITY GOALS
NEIGHBORHOOD WELLNESS
Objective. Improve neighborhoods and neighborhood involvement by continuing to implement the neighborhood
wellness program,including consideration of a rental inspection ordinance.
Action Plan
Task • .
1. Maintain and support all existing neighborhood wellness programs Ongoing
currently in place.
2. Continue encouraging formation and involvement of new voluntary Ongoing
neighborhood groups by use of the Neighborhood Managers Coffee
program,WIN,Neighborhood Services Team,Neighborhood Planner and
similar outreach strategies.
3. Continue involving residents early in the public review of proposed Ongoing
projects by a more defined Neighborhood.Planner program in Community
Development, including expanding the Neighborhood Planner duties to
include two-year terms,an annual neighborhood issues conference and
attendance at City neighborhood meetings and coffees.
4. Continue contract Building Inspector position to support continued high 7/03 Complete
levels of building applications and allow the continuation of a full-time
Code Enforcement Officer.
5. Evaluate a cost recovery program for code enforcement efforts as a 12/03 Complete
strategy to reduce and deter repeat offenders while generating increased
revenues,and present findings and recommendations to the Council.
6. Research a Rental Inspection Ordinance in an effort to provide a safer 7/04 11/04
housing environment for renters and present findings and
recommendations to the Council.
Status Summary: 50% Complete. Staff is currently working with Cal Poly and Cuesta College to establish a
collaborative, cost effective Community Solutions Program that is available to residents and students living in the
City to resolve conflicts and community challenges. The Contract Building Inspector position was filled by the
temporary transfer of Dave Fogg from Public Works. Council approved a cost recovery program for code
enforcement functions within the Community Development Department in April 2004, after an extensive review
and work program on behalf of staff. Staff required more time than originally thought to consider which
methodology would best fit the community. Staff also traveled to the City of Azusa in March to review their
Rental Inspection program. The Azusa program has been studied by cities from across the country and is viewed
as a very successful model. Unfortunately, there was insufficient time between the Azusa trip and the end of Cal
Poly's school year for the Student-Neighborhood Liaison Committee (SCLC) to discuss the proposed program.
Since it is imperative that the SCLC have input, along with other stakeholders. the program will not return to
Council until late Fall after SCLC reconvenes.
B-13
POLICIES OBJECTIVES
STATUS OF MAJOR CITY GOALS
SOUTH BROAD STREET CORRIDOR PLAN
Objective. Adopt General Plan and zoning amendments to create a mixed-use residential neighborhood along the
South Broad Street corridor from South Street to Orcun Road and seek grant funding to create a neighborhood
concept plan for the area.
Action Plan
Task • .
1. Identify housing targets as part of the adopted Housing Element update. 12/03 Complete
2. Hold community meetingrssue identification meeting to develop a 5/04 Complete
schematic concept plan.
3. Develop work program for General Plan amendment/rezoning. 3/04 7/04
. 4194
5. Schematic concept plan study session at Planning Commission 8104
6. Council initiation of General Plan amendment/rezoning program based on 9104
conceptplan
7. Illustrate schematic concepts,complete inventory analysis and issue 9/04 11104
identification.
8. Hold additional community meeting to discuss concept plan, General 11/04 1105
Plan and rezoning;and review policies and programs.
9. Refine schematic illustrations concurrent with#10 and#11. 6105
10. Prepare environmental review(concurrent with#9 and#11). 1/05 7105
11. Prepare Fiscal Impact Analysis(Concurrent with#9 and#10) 7/05
12. Hold Planning Commission hearings and finalize Council 3/05 8/05
recommendation.
13. Hold Council hearing and adopt General Plan amendment/rezoning. 6/05 11105
14. Continue to seek grant funding for preparation of a follow-up Ongoing Complete
neighborhood concept plan.
Status Summary: 5% Complete. The March 2004 updated Housing Element includes direction to intensify
housing in this and similar areas. The City received a minor"grant"through Caltrans for a two-day neighborhood
outreach "charrette" program that was held in May 2004 (step 2). The neighborhood charrette provides the
foundation for a schematic concept plan to be prepared by City staff with community assistance. This concept
plan will help define land use changes as well as streetscape and circulation improvements and guide the general
plan/rezoning changes. Based on the outcome of the charrette program, staff will return to Council to initiate the
1344
POLICIES o OBJECTIVES
STATUS OF MAJOR CITY GOALS
amendment/rezoning in September 2004. Because the larger grant request was not successful, this program will
be completed mostly using City resources. This will extend the original estimated completion date for this goal.
No additional funding,however,is requested at this time.
B-15
POLICIES i OBJECTIVES
STATUS OF MAJOR CITY GOALS
DOWNTOWN BIPROVEMENTS:MONTEREY PLAZA
Objective. Pursue the creation of a"Monterey Plaza"for civic gatherings and passive recreation, dependent upon
the start-up of the Copeland's Court.Street retail-commercial and the Palm-Morro parking projects.
Action Plan
sk O .
1. Consultant completes concept plan. 7/03 Complete
2. Council reviews concept plan and forwards it for advisory body review. 9/03 7/04
3. After advisory body and public review,Council identifies preferred design 7/04 9/04
concept(s) and establishes the scope of technical and environmental
studies(such as circulation, access,utility and drainage analysis, and
project phasing)for additional study.
4. Consultants complete technical and environmental studies, and project 6/05
design is modified as necessary to address findings.
Status Summary: 5% Complete. After being unresponsive, the consultant has finally provided the City with a
final drawing that the staff will forward to the advisory bodies and Council. Although the revised drawings are
not quite what staff had requested for a complete submittal to the Council, with additional work by staff they will
be adequate to proceed to conceptual review. Council review of the concept plan cannot occur before July 2004
and with the time required for the additional staff work, advisory body review and Council summer schedules, it
will be unrealistic to return to Council for task:3 until September 2004. As this is an unfunded program, meeting
the June 2005 date for completion of technical and environmental studies will require a budget adjustment that
may be difficult if the State budget problems remain unsettled.
B-16
POLICIE- SANDOBJECTIVES
STATUS OF MAJOR CITY GOALS
ECONOMIC DEVELOPMENT:TRANSIENT OCCUPANCY TAX
Objective. Encourage and promote projects that will increase lodging and conference facilities in order to
generate additional Transient Occupancy Tax revenues.
Action Plan
. .
1. Refocus existing resources toward Direct Advertisement of the City. Ongoing
Develop a focused advertising and PR campaign for the City that
establishes a stronger identity for the City as a tourist destination with a
wide variety of activities to undertake during a stay.
2. Work with various organizations for tourist promotional purposes Ongoing
benefiting both the City and the organizations.
3. Work with property owners and real estate brokers to explore increasing Ongoing
Bed and Breakfast opportunities,consistent with City land use and zoning
policies.
4. Complete assessment of local lodging industry conditions by identifying 9/03 7/04
all such properties in the City;identifying all property owners and their
managers;and identifying future expansion locations for tourist serving
businesses.
5. Assess transportation opportunities for visitors and if necessary make 9/03 Complete
service improvements. Strongly consider extending trolley service to the
Monterey Street Hotel Area.
6. Present recommendations for improved tourism transportation and trolley 12/03 Complete
service to Council for approval.
7. Establish a Task Force of local tourism experts to develop a transient 7/03 7/04
occupancy tax enhancement strategy.
a. Explore ways to coordinate efforts amongst property owners and 1/04 10/04
ways to cooperatively book rooms to prevent business losses to
other communities. Explore ways to increase midweek business
travel.
b. Present Tourism Task Force recommendations to Council. 3/04 12/04
8. Update advertising conversion study completed approximately four years 6/04 10/04
ago.
B-17
POLICIES • t OBJECTIVES
STATUS OF MAJOR CITY GOALS
• -.
9. Explore reuse of large properties on Monterey Street,including sites 6/04 Complete
occupied currently by auto dealers(some of whom are expected to
relocate).
10. Explore possibility of using the Veterans Memorial Building for 9/04 12104
convention center purposes, work closely with the Veterans and the
County in this effort.
11. Upon construction,encourage the Dalidio Project hotel to work with the 1/05
Embassy Suites and develop a coordinated effort to use rooms to support
existing conference services at the Embassy Suites.
Status Summary: 45% Complete. Council's adoption in July 2003 of a Tourism Marketing Plan established six
objectives for the City's community promotions. The February 2004 approval of the community promotion
brand, "San Luis Obispo, Experience the SLO Life" has resulted in staff and the City's promotions contractors
implementing a focused advertising and public relations campaign. Work on other Tourism Marketing Plan
objectives continues, with a marketing study about to begin to collect information about the City's market
position, and many strategic alliances enhanced. Staff and the promotions contractors continue to work with
numerous organizations in an effort to collaborate on tourism promotion opportunities, including the Tourism
Council, Visitors and Conference Bureau (VCB) Marketing Subcommittee, Downtown Association, SLO
Vintners and Growers Association, Central Coast Lodging Association, the arts community and Cal Poly.
Specific outreach has been undertaken with respect to the"Roll-Out-the-Barrels"event and Cal Poly Open House,
as well as planning for the Fall Plein Aire Festival and Summer Downtown Auto Show. Construction has begun
on a Bed & Breakfast on Santa Barbara Street. Staff continues to work with Larkspur Hotels as part of the San
Luis Obispo Marketplace Project, the Motel Inn remodel and expansion and various Calle Joaquin hotel projects.
A report on the assessment of the local lodging industry is forthcoming. Council established trolley service to the
upper Monterey Street area hotels in August 2003. Ridership has improved and the initial feedback from hotels is
positive. In May, the Mass Transportation Committee considered and recommended the application of the
tourism promotion brand to the trolleys in an effort to further identify this service to visitors. This
recommendation will be forwarded to the.Council for approval in August 2004. Work on a tourism task force
will begin this summer when a graduate student intern in tourism is available to assist staff-in this effort.
B-18
POLICIES ® OBJECTIVES
STATUS OF MAJOR CITY GOALS
ECONOMIC DEVELOPMENT:SALES TAX
Objective. Encourage and promote retail projects that will increase sales tax revenues.
Action Plan
O .
1. Identify retail types that would complement and augment existing market Ongoing
conditions. Develop a retail recruitment strategy to encourage new
retailers to locate in San Luis Obispo on properties zoned for this purpose.
Use direct mail and attendance at industry events to support recruitment
strategy. Hold quarterly meetings with local real estate brokers and
property owners.
2. Continue to contract with Hinderliter deLlamas(HdL)for sales tax Ongoing
analysis services to analyze market conditions.
3. Continue to conduct demographic research and information gathering Ongoing
about the City,its residents,its visitors and the region to provide to
individuals,businesses,real estate professionals and others in analyzing
San Luis Obispo for their business purposes. Continue to use the UCSB
Economic Forecast Project as a data source.
4. Continue to facilitate and coordinate City involvement in major Ongoing .
development projects as directed by the Council. In particular,continue to
facilitate the Copelands Project toward construction. Continue
involvement in the proposed San Luis Marketplace Project through
negotiations,Development Review,EIR,Annexation and Pre-zoning and
Agreements for Sales Tax Reimbursement. Continue involvement in the
Airport Area Specific Plan and Annexation.
5. Continue to conduct"economic gardening"in the retail industry through Ongoing
existing customer service oriented programs like the Quick Response
Team,the Economic Development Program's involvement in major
development projects,the Economic Development Program's high level of
customer service to individuals, businesses and real estate professionals.
6. Continue to support the Downtown Strategic Plan. Focus support on Ongoing
efforts that maintain the retail health of Downtown and increase customer
sales in a sustainable way.
7. Explore training opportunities, with local agencies like Cuesta College Ongoing
Institute for Professional Development,Private Industry Council, Small
Business Development Center and others to assist local retailers in
improving their marketing efforts and their"E"Business presence.
8. Promote shopping as an activity for visitors to San Luis Obispo. Ongoing
B-19
POLICIES 1 OBJECTIVES
STATUS OF MAJOR CITY GOALS
sRevised ,
9. Continue to work with auto dealers in the City. When possible,pursue the Ongoing
expansion of the Auto Park Way area. Consider broadening the program
of incentives to auto dealers who relocate out of downtown to Auto Park
Way to include those who relocate out of downtown to other acceptable
sites in the City. Continue to assist Stanley Motors in its efforts to relocate
to a larger,new facility. Work closely with remaining Downtown auto
dealers to find new locations that are more functional. Explore the reuse
of Downtown auto dealer locations for other retail purposes. If space is
available, encourage new car lines to locate in San Luis Obispo.
10. Advocate for legislation to extend sales tax to include Internet sales. Ongoing
11. Conduct an assessment of current retail conditions by surveying existing 9/03 Complete
retail centers, identifying the types of retail business located in existing
centers,identifying retail center property owners or representatives.
12. Develop a"Shop Locally"marketing and PR campaign to encourage 11/03 11/04
residents to purchase goods in the City. Focus on branding San Luis
Obispo as the shopping destination for the region. Work with the
Chamber of Commerce,Downtown Association and others to coordinate
efforts and message about shopping in San Luis Obispo.
13. Explore the potential annexation of the McBride Property and Gap 2104 12/04
Property if the Dalidio Property is annexed.
14. Work with each retail arra in the City to define itself and develop, when 9/04
possible,niche-marketing efforts. Work closely with property owner and
businesses in each area
Status Summary: 45% Complete. Staff has begun work on a strategy for further enhancing the retail sector,
which will include a competitive assessment and discussion of market opportunities. Work with the City's sales
tax advisor (Hinderliter del-lamas) continues, as does involvement with the UCSB Economic Forecast Project.
The Copelands Project is under construction and on time to open in early 2005. Costco is processing its building
permit application and could begin construction in several months, once the Army Corps of Engineers issues a
permit. There is continued involvement in major development projects such as the Airport Area Specific Plan and
the upcoming Chinatown Project. Significant staff involvement and efforts continue on the San Luis Marketplace
project, with Council providing input on the deal points in January 2004 and hearings on the EIR underway. We
anticipate this project reaching Council for approval in July.
Staff has provided high levels of customer service, and particular attention, including Quick Response Team
Meetings, to medical professionals, several automobile dealerships, businesses in the downtown that have been
impacted by the construction of private and City projects, as well as to several local businesses in the process of
expanding. Work with Cole Motors continues with the construction of their new facility on Broad Street, and the
planning process for Smith Volvo's relocation has begun: Staff has also worked with a potential developer of the
McBride Property and will continue to work with the Madonna family in regard to the"Gap Property." The Shop
Locally program will be timed to coincide with the holiday shopping season later this year.
B-20
-POLICIES ® OBJECTIVES
STATUS OF MAJOR CITY GOALS
LONGTERM FISCAL HEALTH
Objective. Develop a comprehensive strategy for preserving essential services, adequately maintaining existing
facilities and infrastructure,and protecting the City's fiscal health.
Action Plan
TaskR
1. Organizational Productivity. Continue organizational vitality program Ongoing
in improving productivity and customer service.
2. Fiscal Independence. Support AB 1412 (Wolk),which would allow local Ongoing Complete
voters to approve an increase of 0.25% or 0.5%in the local sales tax rate
without special legislation.
3. Legislative Advocacy. Continue working closely with our employee Ongoing
associations,the League of California Cities,other local governments,
professional associations and other groups to prevent further State raids on
city revenue sources.
4. Review and Monitor the City's Fiscal Condition. Continue to Ongoing
effectively review and monitor the City's fiscal condition on an ongoing
and timely basis,including on-line access to financial data,quarterly
newsletters,focused reporting on key revenues, mid-year budget reviews
and preparation of annual financial reports (CAFR)in accordance with
generally accepted accounting principles and nationally recognized
excellence in financial reporting guidelines.
5. Analyze Feasibility of.Revenue Ballot Measure in 2004. Use
professional assistance in analyzing the feasibility of a revenue ballot
measure in March or November 2004:
a Enter into an agreement with The Lew Edwards Group. 7/03 Complete
b. Complete the feasibility analysis and present the results to the Council 11/03 Complete
for a"go/no-go"decision in taking the next step in preparing for a
revenue measure in 2004.
Status Summary: 75% Complete. The following highlights the status of key milestones.
Legislative Advocacy. Staff continues to work closely with the Regional Coordinator for the League of California
Cities to develop and implement alegislative response strategy for dealing with the VLF take-away and to prepare
for the Local Taxpayers and Public Safety Protection Act slated for the November 2004 ballot.
Review and Monitor the City's Fiscal Condition. In addition to ongoing financial reports,.we presented the
Council with a formal "fi=st quarter review" of the City's financial condition on November 4, 2003. On January
6, 2004, we presented the Comprehensive Annual Financial Report for 2002-03 to the Council; and presented the
Mid-Year Budget Review to the Council on February 17, 2003. For the 2004-05 Financial Plan Supplement, we
presented comprehensive rate reviews and multi-year forecasts for the enterprise funds to the Council on June 1,
2004;and the Preliminary Budget to the Council on June 15,2004.
B-21
POLICIES P OBJECTIVES
STATUS OF MAJOR CITY GOALS
Analyze Feasibility of Revenue Ballot Measure in 2004. On November 4, 2003, we presented the Council with
the results of the revenue ballot measure feasibility assessment. The Council concurred with the report
recommendation not to go forward with a measure at this time, but to return to the Council.in Summer 2004 with
an analysis of the feasibility of forming an assessment district to assist with funding storm drainage maintenance
and improvements in conjunction with the Storm Drainage Master Plan.
B-22
Section C
BUDGET GRAPHICS
BUDGET GRAPHICS AND SUMMARIES
OVERVIEW
This section provides simple charts and tables which Expenditures and Revenues by Fund
highlight key financial relationships and summarize
the overall budget document. Graphics
summarizing the following areas are included: ■ Total Expenditures by Fund
Combined and Revenues ■ General Fund Expenditures and Uses
■ General Fund Operating Program Expenditures
by Function
■ Total Operating Program,Capital Improvement 0 General Fund Operating Pro Expenditures
Plan and Debt Service Expenditures by Type
■ Total Funding Sources ■ General Fund Revenues and Sources
■ Operating Program Expenditures by Function
■ Operating Program Expenditures by Type Changes in Financial Position
■ Capital Improvement Plan Expenditures by
Function ■ Summary of Revenues,Expenditures and
■ Capital Improvement Plan Expenditures by Changes in Financial Position by Fund for 2003-
Funding Source 04 and 2004-05
■ Debt Service Expenditures by Function Authorized Regular Positions
■ Authorized Regular Positions by Function
C-1
BUDGET GRAPHICS AND SUMMARIES
TOTAL EXPENDITURES BY TYPE- ALL FUNDS COMBINED
2004-05 Expenditures By Type: $91.0 Million
o Debt service
s%
0 Operating
Programs
® Capital
Improvement Pian
34%
2001-02 2002-03 2003-04 2004-05
Actual Actual Budgeted BUDGET
Operating Programs 42,363,700 45,565,000 51,980,900 53,023,600
Capital Improvement Plan 24,203,500 16,398,300 75,341,300 30,944,600
Debt Service 6,008,400 6,368,400 6,676,800 7,001,900
TOTAL $72,575,600 1 $68P31,700 1 $133 ,000 1 $90,970,100
C-2
BUDGET GRAPHICS AND SUMMARIES
TOTAL FUNDING SOURCES - ALL FUNDS COMBINED
2004-05 Funding Sources: $91.0 Million
0Other Sources
22%
D Taxes
32%
0 From Other
Governments
13%
0 Other Service E Enterprise Fund
Charges Service Charges
7% 26%
2001-02 2002-03 2003-04 2004-05
Actual Actual Bud eted BUDGET
Taxes 25,807,300 26,503,200 28,343,300 29,694,100
Service Charges
Governmental Funds 6,528,400 6,755,200 5,673,800 6,611,700
Enterprise&Agency Funds 20,822,500 22,151,100 21,494,800 23,580,400
From Other Governments 13,988,100 10,312,300 23,385,800 11,519,000
Use of Money&Property 1,870,400 1,852,500 1,028,800 896,000
Other Revenues 1,766,600 1,376,500 3,354,800 1,225,500
Total Current Sources 70,783,300 68,950,800 83,281,300 73,526,700
Proceeds from Debt Financings 5,263,300 2,151,100 25,339,800 17,698,800
Fund Balance/Other Sources(Uses) (3,471,000) (2,770,200) 25,377,900 (255,400)
TOTAL 1 $724759600 $68,331700 $133 000 1 $90,970,100
C-3
BUDGET GRAPHICS AND A.
OPERATING PROGRAM EXPENDITURES BY FUNCTION
2004-05 Operating Budget: $53.0 Million
p General
Government
17%
p Community
Development p Public Safety
10% 35%
p Leisure,Cultural&
Social Services
11% 6
■Public Utilities
OTransportation 18%
9%
2001-02 2002-03 2003-04 2004-05
Actual Actual Budgeted BUDGET
Public Safety 13,897,200 15,328,000 17,165,000 18,301,400
Public Utilities 7,928,900 8,280,200 9,882500 9,518,500
Transportation 4,411,400 4,915,000 4,997,300 4,990500
Leisure,Cultural&Social Services 4,908,100 5,128,800 5,667,400 5,869,000
Community Development 4,406,800 4,548,400 5,510,400 5,282,400
General Government 6,811,300 7,364,600 8,758,300 9,061,800
TOTAL $42,363J00 1 $45,565,000 $51,980,90 $53,023,600
C-4
BUDGET GRAPHICS AND a .
OPERATING PROGRAM EXPENDITURES BY TYPE
2004-05 Operating Budget: $53.0 Million
E3 Other Operating
Expenditures
14%
®Contract Services E3 Staffing
1 Tib 690/6
2001-02 2002-03 2003-04 2004-05
Actual Actual Budgeted BUDGET
Sig 27,916,700 30,380,800 35,028,500 36,821,000
Contract Services 7,799,200 8,287,700 9,358,600 8,831,100
Other Operating Expenditures 6,273,600 6,310,300 7,332,800 7,235,900
Minor Capital 374,200 586,200 261,000 135,600
TOTAL $42 700 $45,565,000 1 $51,980 900 1 -$-5-3,-
C-5
:BUDGET
■ , GRAPHICS
• , SUMMARIES
CAPITAL IMPROVEMENT PLAN EXPENDITURES BY FUNCTION
2004-05 Capital Improvement Plan: $30.9 Million
0 General 0 Public Safety
Government 3%
3%
0 Community
Development
6%
0 Leisure,Cultural&
Social Services 0 Public Utilities
2% 64%
12 Transportation
20%
2001-02 2002-03 2003-04 200445
Actual Actual Budgeted BUDGET
Public Safety 716,200 971,600 1,801,500 935,000
Public Utilities 4,891,100 4,144,800 25,866,300 19,837,300
Transportation 13,902,200 6,911,600 35,073,100 6,180,300
Leisure,Cultural&Social Services 1,104,500 3,335,100 6,918,100 698,200
Community Development 3,018,000 503,500 4,390,100 2,330,000
General Government 571,500 531,700 1,292,200 963,800
TOTAL $24,203,500 1 $162398,3W $75 1 $30,944 600
C-6
BUDGET GRAPHICS AND SUMMARIES
CAPITAL RAPROVEMENT PLAN EXPENDITURES BY FUNDING SOURCE
2004-05 Capital Improvement Plan: $30.9 Million
D Governmental
Funds: Current
Sources
25%
G Enterprise Funds:
Debt Financing O Governmental
51% Funds: Debt
Financing
6%
■Enterprise Funds:
Current Sources
18%
2001-02 2002-03 2003-04 2004-05
Actual Actual Budgeted BUDGET
Governtnental Funds
Current Sources 12,222,400 8,855,200 29,491,800 7,715,900
Debt Financing 471,600 5,900,800 1,818,800
Total Governmental funds 12,222,400 9,326,800 35,392,600 9,534,700
Enterprise&Agency Funds
Current Sources 6554,500 5,392,000 20509,700 5,529,900
Debt Financing 5,426,600 1,679500 19,439,000 15,880,000
Total Enterprise&Agency Funds 11,981,100 7,071,500 39,948,700 21,409,900
TOTAL 1 $24 03 $16 98,300 1 $75,341 $3044,600
C-7
BUDGET GRAPHICS AND SUMMARIES
DEBT SERVICE EXPENDITURES BY FUNCTION
2004-05 Debt Service: $7.0 Million
0 Public Safety
O General 4%
Government
2%
O Leisure,Cuttural&
Social Services
18%
0 Public Utilities
OTransportation 58%
18%
2001-02 2002-03 2003-04 2004-05
Actual Actual Budgeted BUDGET
Public Safety 263,700 261,900 270,600 257,100
Public Utilities 3,295,500 3,228,700 3,526,900 4,090,800
Transportation 1,057,800 1,504,100 1,446,300 1,281,800
Leisure,Cultural 8t Social Services 1,281,300 1,262,800 1,320,000 1,264,800
General Government 110,100 110,900 113,000 107,400
TOTAL $61008 400 $6 8 400 $6,676 $7 001900
C-8
BUDGET GRAPHICS AND SUMMARIES
TOTAL EXPENDPIUUM BY FUND
2004-05 Expenditures By Fund: $91.0 Million
0General Fund
450/6
C3 Enterprise&
Agency Funds
47%
■Other Funds
8%
2001-02 2002-03 2003-04 2004-05
Actual Actual Budgeted BUDGET
Governental Funds
General Fund 35,386,600 35,695,000 40,342,500 40,549,900
Other Funds 7,614,200 6,707,300 32,530,500 7,626,000
Total Governmental Funds 43,000,800 42,402,300 72,873,000 48,175,900
Enterprise&Agency Funds
Water Fund 9,346,200 8,298,200 27,053,200 18,686,100
Sewer Fund 8,282,700 8,740,900 13,184,100 16,459,600
Parking Fund 1,708,100 4,640,200 15,738,300 3,895,800
Transit Fund 3,038,500 2,895500 2,994,400 2,338,900
Golf Fund 481,800 505,400 580,200 507,000
Whale Rock Reservoir Fund 717,500 849,200 1,575,800 906,800
Total Enterprise Funds 29,574,800 25,929,400 61,126,000 42,794,200
TOTAL 1 $72,575,600 31700 1 $133,999,000 $90 0,100
C-9
BUDGET GRAPHICS AND SUMMARIES
GENERAL FUND EXPENDPI'URES AND USES
2004-05 General Fund Expenditures and Uses: $40.5 Million
D Debt service
0 Capital 4%
Improvement Pian
6%
D Operating
Programs
90%
2001-02 2002-03 2003-04 200445
Actual Actual Budgeted BUDGET
Operating Programs 28,158,700 30,404,800 34,676,000 35,980,800
Capital Improvement Plan 5,291,000 3,342,100 3,750,400 2,303500
Debt Service 1,715,200 1,696,100 1,760,200 1,672,500
Other Uses(Sources)
Golf Fund 221,700 252,000 220,800 208,900
MOA&Other Compensation Adjustments 269,200 419,900
Expenditure Savings (334,100) (719,600)
State take-away 683,900
TOTAL $35 $35,695 000 $40,U2,500 , $40,549
C-10
BUDGET GRAPHICS AND SUMMARIES
GENERAL FUND OPERATING PROGRAM EXPENDITURES BY FUNCTION
2004-05 General Fund Operating: $36.0 Million
0 General
Government
16%
0 Community
Development
13% ■Public Safety
51%
0 Leisure,Cultural&
Social Services
15%
Wransportation
5%
2001-02 2002-03 2003-04 2004-05
Actual Actual Budgeted BUDGET
Public Safety 13,897,200 15,328,000 17,165,000 18,301,400
Transportation 1,954,100 2,015,900 2,018,200 1,949,700
Leisure,Cultural&Social Services 4,540,000 4,753,800 5,257,400 5,468,300
Community Development 3,852,000 3,925,000 4,870,300 4,672,200
General Government 3,915,400 4,382,100 5,365,100 5,589,200
TOTAL $28,158,7001 $30 404,800 $34 676,000 1 $35,980 RM
C-11
BUDGET GRAPHICS i •
GENERAL FUND OPERATING PROGRAM EXPENDITURES BY TYPE
2004-05 General Fund Operating: $36.0 Million
0 Other Operating
Expenditures
12%
13 Contract
Services
10%
O Staffing
78%
2001-02 2002-03 2003-04 2004-M
Actual Actual Budgeted BUDGET
Staffing 23,239,100 25,297,100 29,113,800 30,653,400
Contract Services 3,577,700 3,585,100 4,003,400 3,950,600
Other Operating Expenditures 3,953,700 4,263,500 4,757,900 4,760,800
Minor Capital 284,100 241,600 194,100 88,600
Reimbursed Expenditures
From Other Funds (2,895,900) (2,982,500) (3,393,200) (3,472,600)
TOTAL 1 $28,158,700 1 $30 404,800 1 $34 676 000 1 $35 8%8W
C-12
BUDGET GRAPHICS AND SUMMARIES
GENERAL FUND REVENUES
2004-05 General Fund Revenues: $38.6 Million
0 All Other Revenues
3%
0 Service Charges
13%
0 Other Taxes ®Sales Tax
10% 31%
O VLF
7%
0 Property Tax
0 Utility Users Tax 16%
10%
OTOT
10%
2001-02 2002-03 2003-04 2004-05
Actual Actual Budgeted BUDGET
Taxes
Sales Tax 10,099,200 10,179,300 10,964,300 11,468,200
Property Tax 5,219,000 5,584,200 5,947,300 6,333,900
Utility Users Tax 3,532,300 3,666,200 3,820,500 3,973,300
Transient Occupancy Tax(TOT) 3,790,300 3,840,800 3,840,800 3,956,000
Other Taxes 3,166500 3,232,700 3,770,400 3,962,700
Total Taxes 25,807,300 26,503,200 28,343,300 29,694,100
Fines&Forfeitures 321,700 330,600 330,000 330,000
Use of Money&Property 742,500 812,700 347,000 347,000
From Other Governments
Vehicle License In-Lieu Fees(VLF) 2,467,400 2,621,600 1,896,400 2,840,100
Other Intergovernmental Revenues 906,100 1,031,200 1,020,300 423,100
Service Charges 4,409,900 4,011,400 4,341,300 4,869,600
Other Revenues 179,700 104,900 170,300 75,000
TOTAL ,600 $35,415,600 $36,448,600 $38,578,900
C-13
BUDGET
m ® -GRAPHICS m
SUMMARY OF CHANGES IN FINANCIAL POSITION
2003-04 Changes in Financial Position
REVENUES,EXPENDITURES AND CHANGES IN FINANCIAL POSITION:2003-04
Other.Souices(uses) FundBalancdWodrin Capital
Operating Sources Over Beginning End
other SorRevenues Transfers Other (Under)Uses of Year of Year
Go%vrm rental Funds_... ...._ . - -- - - -- -
General Fund 36,448.600 34.676.000 (4.833,400) 64,900 (2,995,900) 10,069,400 7,073,500
Special Revenue Funds
Downtown Association 361,400 361,400 - 61,000 61,000
Gas Tax 876,500 (876,500) - - -
TDA(Note 1) 20,500 (20,500) -
CDBG(Note 2) 1,556.000 1,556,000 - - -
Law Enforcement Grants 128,100 305,600 (11000) (178,500) 271,800 93,300
Capital.Project.Funds
Capital Outlay 8,729,000 25.610,600 3,316,700 5.900.800 (7.664,100) 7,664,100 -
Parkland Development 433,500 1,288;500 (855,000) 958,200 103,200
Transportation Impact 1,031,300 2,861,700 (1,830,400) 2,100,800 270,400
Open Space Protection 3,527,000 4,025,600 (498,600) 507,300 8,700
Airport Area Impact 34.100 34,100 437.400 471,500
Affordable Housing 478,800 478,800 1,247,900 1,726,700
Fleet Replacement 55.000 427,400 433,700 61;300 612,900 674,200
Debt Service Fund 1 1,760,2001 1,760,200 I - 1,569,5001 1,568,500
Ente rise&AgEncy..F�nds
Water 11.946.400 27.053.200 (10,400) 8,856.000 (6,261,200) 12,408.500 6.147.300
Sewer 8,248,800 13,184,100 10,400 1,991,400 (2,933,500) 4,813,000 1,879,500
Parking 5,320,700 15,738,300 8.628,000 (1,789,600) 5,246500 3,456.900
Transit 2,755,700 2,994,400 (238,700) 401,300 162,600
Golf fund 295.300 580,200 220,800 (5,800) (69,900) 69,900 -
Whale Rock Commission 1 1,034,6001 1,575,800 (2,200) (543,400)1 639,2001 95,800
TOTAL I $83,28100 I$133,999,000 1 $61 $25,433,100 I ($25a84AW)J $49,077,7001 $23,793,100
1. Transportation Development Act
2. Community Development Block Grant
These two charts summarize changes in financial position for 2003-04 and 2004-05 for all of the City's
funds. Detailed statements for each fund are provided in Section G(Changes in Financial Position), which
provide additional information on revenues,expenditures and changes in financial position for the last two
completed fiscal years(2001-02 and 2002-03)and for the two years covered by the Financial Plan(2003-04 and
2004-05). Section G also provides an overview of the purpose and organization of the City's funds.
C-14
B
® GRAPHICS
o
SUMMARY OF CHANGES IN FINANCIAL POSITION
2004-05 Changes in.Financial Position
REVENUES,EXPENDITURES AND CHANGES IN FINANCIAL POSITION:2004-05
Other Sources(Uses). I I Fund Capital
Operating Sources Over Beginning End
Revenues 'tures Transfers Other (Under)Uses of Year of Year
Gaverntnentalfunds
General Fund 38,578,900 35,980,800 (3,278,600) (384,200) (1,064,700) 7,073,500 6,008,800
Special Revenue Funds -
Downtown Association 384,600 381,000 3,600 61,000 64,600
Gas Tax 885,200 (885,200) -
TDA 21,100 (21,100)
CDBG 842;200 842,200 - -
Law Enforcement Grants 20,600 20,600 93,300 113,900
Capital Project Funds - - -
Capital Outlay 2,213,000 5,776,600 1,744,800 1,818,800 - -
Parkland Development 155,000 193,800 (38,800) 103,200 64,400
Transportation Impact 844,600 1,115,000 (270,400) 270,400 -
Open Space Protection 2,032,000 2,130,000 100,000 2,000 8,700 10,700
Airport Area Impact 35,100 35,100 471,500 506,600
Affordable Housing 493,200 493,200 1,726,700 2,219,900
Fleet Replacement 55,000 84,000 458,700 429,700 674,200 1,103,900
Debt Service Fund 1 1,672,5001 1,672,500 1,568,5001 1,568,500
1 ute rise&Agency.Funds
Water 10,556,600 18,686,100 8,039,700 (89,800) 6,147,300 6,057,500
Sewer 9,001,700 16,459,600 7,687,400 229,500 1,879,500 2,109,000
Parking 3,593,500 3,895,800 (12,200) (314,500) 3,456,900 3,142,400
Transit 2,541,400 2,338,900 (2;700) 199,800 162,600 362,400
Golf Fund 304,100 507,000 208,900 (6,000) - - -
W6ale Rock Commission 1 968,90 01 906,800 (12,100)1 50,0001 95,800 145;800
TOTAL $73,526,700 1 $90,970100 $0 1 $17,128,700 1 ($314.700)1 $23,793 00 $23 78 400
C-15
LBUDGET GRAPHICS AND SUMMARIES
AUTHORIZED REGULAR STAFFING BY FUNCTION
2004-05 Authorized Positions: 347.3
0 General
Government
16%
0 Community
Development
11% 0 Public Safety
42°/6
0 Leisure,Cultural&
Social Services
8%
0 Transportation
7% 0 Public Utilities
16%
2001-02 2002-03 2003-04 2004-05
Actual Actual Budgeted BUDGET
Public Safety 144.5 142.5 142.0 142.0
Public Utilities 57.8 56.8 56.8 56.8
Transportation 25.5 25.5 25.0 25.0
Leisure,Cultural&Social Services 30.0 30.0 28.0 28.0
Community Development 39.6 39.6 39.6 39.6
General Government 55.4 58.4 55.9 55.9
TOTAL i 352.81 352.81 347.31 3473
C-16
31
Ir74.
r
Al
7l -
OPERATING vm • m
OVERVIEW-PURPOSE AND ORGANIZATION
PURPOSE ® Public Safety
® Public Utilities
® Transportation
The operating programs set forth in this section of the E Leisure,Cultural and Social Services
Financial Plan form the City's basic organizational ® Community Development
units, provide for the delivery of essential services R General Government
and allow the City to accomplish the following:
Operation
® Establish policies and goals that define the nature
and level of services to be provided. An operation is a grouping of related programs within
a functional area such as Police Protection within
■ Identify activities performed in delivering Public Safety or Water Service within Public Utilities.
program services.
® Set objectives for improving the delivery of Progmm
services. Programs are the basic organizational units of the
® Appropriate the resources required to perform Financial Plan establishing policies, goals and
activities and accomplish objectives. objectives that define the nature and level of services
to be provided.
ORGANIZATION
Activity
The City's operating expenditures are organized into Activities are the specific services and tasks
the following hierarchical categories: performed within a program in the pursuit of its
objectives and goals.
® Function
e Operation
• Program Sample Relationship:_Public Utilities-
e Activity
The following is an example of the hierarchical
Function relationship between functions, operations, programs
and activities:
The highest level of sunnmarization used in the City's
Financial Plan, functions represent a grouping of FUNMON_Public Utilities
related operations and programs that may cross OPERATION Water Service
organizational (departmental) boundaries aimed at
accomplishing a broad goal or delivering a major PROGRAM Water Treatment
service. The six functions in the Fnancial Plan are:
AC'nvny Laboratory Analysis
D-1
OPERATING PROGRAMS
OVERVIEW-SUMMARY OF FUNCTIONS AND OPERATIONS
Responsible Department Funding Source
Public Safety
Police Protection Police General Fund
Fine&Environmental Safety Fire General Fund
Public Utilities
Water Service Utilities Water Fund
Wastewater Service Utilities Sewer Fund
Whale Rock Reservoir Utilities Whale Rock Fund
Tra nspomdon
Transportation Planning&Engineering Public Works General Fund
Streets Public Works General Fund
Creek&Flood Protection Public Works General Fund
Parking Public Works Parking Fund
Municipal Transit System Public Works Transit Fund
Leisure, Cultural&Social Services
Parks and Recreation
Recreation Programs Parks&Recreation General Fund
Golf Course Parks&Recreation Golf Fund
Maintenance Programs Public Works General Fund
Cultural Activities Administration General Fund
Social Services:Human Relations Human Resources CDBG Fund
Community Development
Development Review&Long Range Planning Community Development General Fund
Housing Community Development CDBG Fund
Construction Regulation
Building&Safety Community Development General Fund
Engineering Public Works General Fund
Natural Resources Protection Administration General Fund
Economic Health
Economic Development Administration General Fund
Community Promotion Administration General Fund
Downtown Association(DA) Council&Advisory Bodies DA Fund
General Government
Legislation&Policy Council&Advisory Bodies General Fund
General Administration
City Administration Administration General Fund
Public Works Administration Public Works General Fund
Legal Services City Attorney General Fund
Records&Elections City Clerk General Fund
Organizational Support Services
Human Resources Administration Human Resources General Fund
Risk Management Human Resources General Fund
Accounting&Revenue Management Finance&Information Technology General Fund
Information Technology Finance&Information Technology General Fund
Geographic Information Services Public Works General Fund
Building&Fleet Maintenance Public Works General Fund
D-2
OPERATING �PROGRAMS
EXPENDITURE S VERv aEW
The following expenditure summaries precede the Expenditum by Type:
individual operating program narratives in order to All Funds and the General:Fund
highlight the financial relationships between
programs as well as to summarize the overall ® Summarizes all operating expenditures by type:
operating program budget: staffing (salaries and benefits), contract services,
other operating expenditures (materials,
Expenditures by Function communications, utilities, and insurance) and
minor capital (capital purchases with a per item
Summarizes operating expenditures at the cost greater than$5,000 and less than$15,000).
function and operation level.
Significant Operating Program Changes
Expendittim by
M Summarizes all significant operating program
A Summarizes all operating expenditures at the changes--both increases and reductions required
program level grouped within related functions to balance the budget—by function and
and operations. operation.
Expenditures by Department
B Summarizes all operating program expenditures
at the program or operation level grouped by the
Department that is responsible for administering
them
D-3
OPERATING so • s
EXPENDITURES BY FUNCTION
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
PUBLIC SAFETY
Police Protection 7,990,700 8,822,800 9,759,000 10,735,900
Fire&Environmental Safety 5,906,500 6,505,200 7,406,000 7,565,500
Total Public Safety 13,89T,200 15,328,000 17,165,000 18,301,400
PUBLIC UTILITIES
Water Service 3,866,400 3,973,500 4,702,400 4,577,200
Wastewater Service 3,474,100 3,768,600 4,489,700 4;251,400
Whale Rock Reservoir 588,400 538,100 690,400 689,900
Total Public Utilities 7,928,900 89280,200 918821500 9,518,500
TRANSPORTATION
Transportation Management 335,900 339,300 457,800 412,700
Streets 1,419,100 1,414,100 1,327,700 1,297,900
Creek&Flood Protection 199,100 262,500 232,700 239,100
Parking 875,100 1,019,200 1,199,400 1,335,600
Municipal Transit System 1,582;200 1,879,900 1,779,700 1,705,200,
Total Transportation 49411,400 4,9159000 4,997,300 4,990,500
LEISURE,CULTURAL&SOCIAL SERVICES
Parks&Recreation
Recreation Programs 2,334,000 2,461,700 2,815,300 2,872,700
Maintenance Services 1,752,100 1,849,600 1,923,400 2,071,900
Golf Course Operations&Maintenance 368,100 375,000 410,000 400,700
Cultural Services 332,900 317,700 343,100 344,300
Social Services 121,000 124,800 175,600 179,400
Total Leisure,Cultural&Social Services 4,908,100 5,128,800 5,667,400 5,869,000
D-4
OPERATING PROGRAMS
EXPENDITURES BY FUNCTION
2001-02 2002-03 2003-04 200445
ACTUAL ACTUAL BUDGETED BUDGET
COMMUNITY DEVELOPMENT
Planning 1,357,300 1,395,500 2,016,200 1,753,700
Construction Regulation
Building&Safety 566,300 538,900 659,600 647,100
Engineering 1,303,300 1,372,000 1,579,600 1,641,600
Natural Resources Protection 252,200 311,000 298,800 303,500
Economic Health
Economic Development 139,500 174;500 193,400 180,300
Community Promotion 404,400 346,100 401 AM 375,200
Downtown Association 383,800 410,400 361,400 381,000
Total Community Development 4,406,800 4,548,400 5,510,400 5,282,400
GENERAL GOVERNMENT
Legislation At Policy 87,600 102,400 101,200 119,900
General Administration
City Administration 473,600 489,000 543,100 561,300
Public Works Administration 619,500 646,100 908,900 940,400
Legal Services 337,600 343,500 411,700 392,000
City Clerk Services 342,900 330,200 396,000 436,600
Organizational Support Services
Human Resources Programs 1,386,300 1,490,000 1,693,400 1,694,800
Finance&Information Technology Programs 2,055,900 2,263,200 2,955,300 3,116,800
Geographic Information Services 197,600 250,500 298,300 310,400
Buildings&Equipment
Building Operations&Maintenance 786,000 857,500 856,200 887,100
Fleet Maintenance 524,300 592,200 594,200 602,500
Total Genual Government 6,811,300 793649600 8,758,300 9,061,800
TOTAL OPERATING EXPENDITURES $42,363,700 $45,565,000 $51,9809900 $53,023,600
D-5
OPERATING ,PROGRAIMS
EXPENDITURES BY PROGRAM-PUBLIC SAFETY
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
POLICE PROTECTION
Administration 766,700 1,036,300 1,172,500 1,262,400
Neighborhood&Crime Prevention Services 180,600 184,400 200,500 211,300
Support Services 1,165,800 1,248,600 .1,465,700 1,534,400
Investigative.Services 1,142,500 1,201,900 1,349,400 1,424,300
Traffic Safety 603,700 607,300 589,600 671,600
Patrol Services 4,131,400 4544,300 4,981,300 5,631,900
Total Police Protection 7,990,700 8,822,800 9,759,000 10,735,900
FIRE&ENVIRONMENTAL SAFETY
Administration 212,500 349,100 432,200 444,000
Emergency Response 4,926,000 5,383,700 6,394,200 6,411,000
Hazard Prevention 374,700 393,500 405,100 546,900
Training 108,800 111,000 106,600 130,400
Technical Services 96,200 74,400 26,200 23,800
Radio Communications Services+ 175,400 163,100 0 0
Disaster preparedness 12,900 30,400 41,700 9,400
Total Fire&Environmental Safety 5,906,500 6,505,200 7,406,000 7,565,500
TOTAL PUBLIC SAFETY $13,897,200 $15,328200 $17,165,000 $1801,400
" The radio communications services program is included m information technology in 2003-05.
D-6
-OPERATING PROGRAMS
EXPENDITURES BY PROGRAM- PUBLIC UTII.ITIES
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
WATER SERVICE
Water Source of Supply 879,600 882,200 1,121,000 1,041,700
Water Treatment 1,008,800 971,000 1,145,700 1,111,600
Water Distribution 710,800 684,900 809,800 821,600
Water Customer Service 199,100 242,300 261,600 274,700
Utilities Conservation Office 341,400 345,300 412,300 397,500
Water Administration&Engineering 726,700 847,800 952,000 930,100
Total Water Service 3,8664400 3,973,500 49702,400 4,577,200
WASTEWATER SERVICE
Wastewater Collection 550,400 583,400 674,000 691,100
Wastewater Pretreatment 174,600 176,900 267,300 256,200
Water Reclamation Facility 2,290,600 2,390,800 2,733,500 2,680,200
Wastewater Administration&Engineering 458,500 617,500 814,900 623,900
Total Wastewater Service 3,474,100 3,768,600 4,489,700 4,251,400
WHALE ROCK RESERVOIR
Reservoir Operations 588,400 538,100 690AW 689,900
TOTAL PUBLIC UTILITIES $7,928,900 $8,280400 $9,882,500 $97518,500
D-7
OPERATING
• s • ■ ■ l
EXPENDMJM BY PROGRAM-TRANSPORTATION
2001-02 2002-03 2003-04 2004-0
ACTUAL ACTUAL BUDGETED BUDGET
TRANSPORTATION MANAGEMENT
. Transportation Planning&Engineering 335,900 33%3W 457,800 412,700
STREETS
Pavement Maintenance 630,200 559,300 598,900 610,900
General(Sidewalks,Signs&Markings) 442,200 484,400 399,300 368,600
Traffic Signals&Street Lights 346,700 370,400 329,500 318,400
Total Streets 1,419,100 19414,100 1,3271700 1,297,900
CREEK AND FLOOD PROTECTION
Operations&Maintenance 199,100 262,500 2329700 239,100
PARKING
Operations,Maintenance&Enforcement 875,100 1,019,200 1,199,400 1,3359600
MUNICIPAL TRANSIT SYSTEM
Operations&Maintenance 1,582,200 1,879,900 1,779,700 1,705,200
TOTAL TRANSPORTATION $41411,400 $4,9151000 $4,9979300 $4,990,500
D-8
OPERATING
m osi s
EXPENDITURES BY PROGRAM-LEISURE, CULTURAL:&SOCIAL SERVICES
2001-02 2002-03 2003-04 200445
ACTUAL ACTUAL BUDGETED BUDGET
PARKS&RECREATION
Recreation Programs
Recreation Administration 451;500 512,300 602,200 576,700
-Aquatics 253,300 265,500 288;200 305,300
Day Care 687,700 663,900 787,900 788,700
Classes&Adult Athletics .272,900 302,900 318,900 351,100
Major Events/Facilities 114,700 127,800 142,000 149,200
Youth Sports&Special Events 207,200 241,700 255,400 257,700
Teen&Senior Services 205,200 195,200 245,000 253,500
Ranger Services 141,500 152,400 175,700 190,500
Total Recreation Programs 2,334,000 2,461,700 2,815,300 .2,872,700
Maintenance Services
Parks&Landscape Maintenance 1,222;500 1,329,000 1,363,800 1,528,100
Swim Center Maintenance 289,100 310,700 293,900 268,400
Tree Maintenance 240,500 209,900 265,700 275,400
Total Maintenance Services 1,752,100 .1,849,600 1,923,400 2,071,900
Golf Course Operations&Maintenance 368,100 375,000 410,000 400,700
Total Parks&Recreation 49454,200 4,686,300 5,148,700 5,34513110
CULTURAL SERVICES
Cultural.Activities 332,900 .317,700 343,100 .344,300
SOCIAL SERVICES
Human Relations 121,000 124,800 175,600 179,400
Total Social Services 1219000 124,800 175,600 179,400
TOTAL LEISURE,CULTURAL&
SOCIAL SERVICES $4,908,100 $5428,800 $5,667,400 $518699000
D-9
EXPENDITURES BY PROGRAM- COMMUNTTY DEVELOPMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
PLANNING
Commissions&Committees 25,200 26,900 41,700 42,000
Community Development Administration 357,600 358,300 458,200 484,400
Development Review 517,800 466,400 544,900 558,600
Long Range Planning 285,700 330,900 692,700 439,500
Housing 171,000 213,000 .278,700 229,200
Total Planning 1,357,300 1,395,500 2,016,200 1,753,700
CONSTRUCTION REGULATION
Building&Safety 566,300 538,900 659,600 647,100
CIP Project Engineering 1,075,200 1,130,400 1,291,400 1,323,000
Engineering Development Review 228,100__ 241,600 288,200 .318,600
Total Construction Regulation 1,869,600 1,910,900 2,239,200 2488,700
NATURAL RESOURCES PROTECTION
Natural Resources Protection 252,200 311,000 298,800 303,500
ECONOMIC HEALTH
Economic Development 139,500 .174,500 193,400 180,300
Community Promotion 404,400 346,100 401,400 375,200
Downtown Association 383,800 410,400 361,400 381,000
Total Economic Development 9279700 9319000 956,200 936,500
TOTAL COMMUNITY DEVELOPMENT $4,406,800 $4,548,400 $59510,400 $5,282,400
D-10
11,.07PERATING
PROGRAMS
EXPENDITURES BY PROGRAM- GENERAL GOVERNMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
LEGISLATION AND POLICY
City Council 87,600 102,400 101,200 119,900
GENERAL ADMIlVISTRATION
City Administration 473,600 489,000 543,100 561,300
Public Works Administration 619,500 646,100 908,900 940,400
Total General Administration 1,093,100 1,135,100 1,452,000 1,501,700
LEGAL SERVICES
City Attorney 337AM 343,500 411,700 392,000
CITY CLERK SERVICES
Administration&Records 340,100 303,900 390,500 401,400
Elections 2,800 26,300 5,500 35,2 .
Total City Clerk Services 342,900 330,200 3969000 436,600
ORGANIZATIONAL SUPPORT SERVICES
Human Resources Administration 695,700 538,300 619,000 640,600
Risk Management 690,600 951,700 1,074,400 1,054,200
Finance&Information Technology Administration 203,500 231,200 245,300 .201,300
Accounting 428,200 462,600 585,600 553,500
Revenue Management 404,200 415,000 411,800 487,200
Support Services 245,800 230,000 401,100 451,100
Information Technology 774,200 924,400 1,311,500 1,423,700
Geographic Information Services 197;600 250,500 298,300 310,400
Total Organizational Support Services 396399800 49003,700 4,947,000 .591229000
BUILDINGS&EQUIPMENT
Building Maintenance 786,000 857,500 856,200 887,100
Fleet Maintenance 524,300 592,200 594,200. 602,500
Total Buildings&Equipment 1,310;300 1,449,700 19450AN 1,489,600
TOTAL GENERAL GOVERNMENT $6,811;300 $7,364,600 $8,758,300 $9,061,800
D-11
OPERATING PROGRAMS
OPERATING EXPENDITURES BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
CITY COUNCIL
Legislation&Policy 87,600 102,400 101;200 119,900
Total City Council 87,600 102,400 101;200 119,900
ADMINISTRATION
City Administration 473,600 489,000 543,100 561,300
Culttral Activities 332,900 317,700 343,100 344,300
Natural Resources Protection 252,200 311,000 298,800 303,500
Economic Development 139,500 174,500 193,400 180,300
Community Promotion 404,400 346,100 401,400 375,200
Total Administration 1,602,600 1,638,300 1,779,800 1,764,600
CITY ATTORNEY
Legal Services 337,600 343,500 411,700 392,000
Total City Attorney 3379600 343,500 411,700 392,000
CITY CLERK SERVICES
Records&Administration 340;100 303,900 390,500 401,400
Elections 2,800 26,300 .5,500 35,200
Total City Clerk Services 34299M 330,200 396,000 436,600
HUMAN RESOURCES
Human Resources Administration 695,700 538,300 619,000 640,600
Risk Management 690,600 951,700 1,074,400 1,054,200
Human Relations 121,000 124,800._ _ _ 175,600 179,400
Total Human Resources 11507,300 1,614,800 1,8699000 1,874,200
FINANCE&INFORMATION TECHNOLOGY
Finance&Information Technology Administration 203,500 231,200 245,300 201,300
Accounting 428,200 462,600 585,660 553,500
Revenue Management 404,200 415,000 411,800 487,200
Support Services 245,800 230,000 401;100 451,100
Information Technology 774,200 924,400 1,311,500 1,423,700
Total Finance 2,055,900 29263,200 2,9559300 3,116,800
COMMUNITY DEVELOPMENT
Commissions&Committees 25,200 26,900 41,700 42,000
Administration 357,600 358,300 458,200 484,400
Development Review 517,800 466,400 544,900 558,600
Long Range Planning 285,700 330,900 692,700 439,500
Housing 171,000 213,000 278,700 229,200
Building&Safety 566,300 538,900 .659,600 647,100
Total Community Development 1,9239600 1,9349400 2,6751800 2,400,800
D-12
OPERAm m • m
OPERATING EXPENDITURES BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
PARKS&RECREATION
Recreation Programs 2,334,000 2,461,700 2,815,300 2,872,700
Golf Course Operations&Maintenance 368,100 375,000 410,000 400,700
Total Parks&Recreation 29702,100 2,8369700 3,225,300 3,273,400
UTILITIES
Water Services 3,866,400 3,973,500 4,702,400 4,577,200
Wastewater Services 3,474,100 3,768,600 4,489,700 4,251,400
Whale Rock Reservoir 588,400 538,106 690,400 689,900
Total Utilities 7,928,900 8,280,200 9,882,500 9,518,500
PUBLIC WORKS
Administration 619,500 646,100 908,900 940,400
CIP Project Engineering 1,075,200 1,130,400 1,291,400 1,323,000
Geographic Information Services 197,600 250,500 298,300 310,400
Transportation&Development Review
Engineering Development Review 228,100 241,600 288,200 318,600
Transportation Planning&Engineering 335,900 339,300 457,800 412,700
Parking 875,100 1,019,200 1,199,400 1,335,600
Municipal Transit System 1582,200 1,879,900 1,779,700 1,705,200
Maintenance Services
Creek&Flood Protection 199,100 262,500 232,700 239,100
Street Maintenance 1,419,100 1,414,100 1,327,700 1,297,900
Parks&Landscape Maintenance 1,222,500 1,329,000 1,363,800 1,528,100
Swim Center Maintenance 289,100 310,700 293,900 268,400
Tree Maintenance 240,500 209,900 265,700 275,400
Building Maintenance 786,000 857,500 856,200 887,100
Flea Maintenance 524,300 592,200 594,200 602,500
Total Public Works 9,5949200 109482,900 11,157,900 11,444,400
POLICE 799909700 898229800 99759,000 109735,900
FIRE 5,906,500 6,505,200 7,406,000 79565,500
NON-DEPARTMENTAL
Downtown Association 383,800 410,400 361,400 381,000
Total Non-Departmental 383,800 410AN 361,400 3811000
TOTAL OPERATING EXPENDITURES $42,363,700 $45,5651000 $51,98%900 $53,023,600
D-13
OPERATING PROGRAMS'
OPERATING EXPENDITURES BY TYPE- ALL FUNDS COMBINED
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
STAFFING
Salaries and Wages
Regular Salaries 19,938,800 20,440,700 21,523,300 22,263,100
Temporary Salaries 1,923,800 2,002,600 2,229,000 2,189,000
Overtime 1,456,500 1,645,200 1,673,900 1,155,000
Benefits
Retirement 1,218,300 2,121,400 4,280,400 5,865,300
Group Health and Other Insurance 1,960,700 2,200,200 2,518,600 2,755,200
Medicare&Social Security 223,400 242,600 264,800 286,900
Unemployment Reimbursements 7,300 44,100 95,500 99,200
Wcrkers'CQ124xnsation 1,187,900 1,684,000 2,443,000 2,207;300
Total Stung 27,9169700 30,380,800 359028,500 36,8219000
CONTRACT SERVICES 7,799,200 8,287,700 9,358,600 89831,100
OTHER OPERATING E%PENDIT IJRES
Ccnimiinications&Utilities 2,532,300 2,468,500 2,733,900 2,712,400
Rents&Leases 135,600 114,600 169,300 144,700
Insurance 574,200 777,800 938,500 923,900
Other Operating Expenditures 3,031,500 2,949,400 3,491,100 3,454,900
Total Other Operating Expendit u ms 6,273,600 6,3109300 7,332,800 7,235,900
MINOR CAPITAL 374,200 586,200 261,000 1359600
TOTAL OPERATING EXPENDTPURES $42,3637700 $45,$66,000 $51,980,900 $53,023,600
D-14
OPERATING PROGRAMS
OPERATING EXPENDITURES BY TYPE-GENERAL FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
STAFFING
Salaries and Wages
Regular Salaries 16,576,000 17,028,700 17,911,100 18,555,000
Temporary Salaries 1,621500 1,657,900 1,812,000 1,703,600
Overtime 1,336,800 1,512,600 1,508,700 1,011,000
Benefits
Retirement 956,800 1,755,400 3,620,200 5,017,500
Group Health and Other Insurance 1;581,500 1,784,800 2,053,200 2,278,400
Medicare&Social Security 186,400 202,800 222,100 239,000
Unemployment Reimbursements 6,100 37,100 79,100 82,200
Workers'Compensation 974,000 1,317,800 _ _ 1,907,500 1,766,700
Total Stafft 23,239,100 259297,100 29,113,900 30,6539400
CONTRACT SERVICES 3,577,700 3,585,100 4,003,400 3,95OA00
OTHER OPERATING EXPENDITURES
Communications&Utilities 1,214,500 1,210,000 1,293,900 .1,371,100
Rents&Leases 118,700 96,200 145,200 120,500
Insurance 566,700 767,000 928,000 907,400
Other Operating Expenditures 2,053,800 2,190,300 2,390,800 2,361,800
Total Other Operating Expenditures 3,9535700 4,263,500 4,7579.900 41760,800
MINOR CAPITAL 2849100 241,600 194,100 88,600
TOTAL PROGRAM EXPENDITURES 31,054,600 33,387,300 38,069,300 399453,400
Reimbursed Expenditures (2,895,900) (2,982,500) (3,393,200) (3,472,600)
TOTAL GENERAL FUND
OPERATING EXPENDITURES $28,158,700 $30,404,800 $349676,100 $35,980,800
D-15
OPERATING s • m
SL%lMARY OF SIGNIFICANT OPERATING PROGRAM CHANGES
2003-04 2004.05
Police hwedion ® Mardi Gras Weekend 133,000 374,000
Trahs:.ba�t
Parking ® 919 Palm Street Garage Operations 45,600
General'Governmetit
BurU*Maintenance B 919 Palm Street Office Operations 26,700
1 - I ="
$1331,0001
FUnding Summary
General Ftmd 133,000 400,700
Par ` Fund 45,600
Total $133y0001 $"6-vml
D-16
OPERATING s •
SIGNIFICANT OPERATING PROGRAM CHANGES
MARDI GRAS WEEKEND
Request Summary
Increasing public safety service levels to support increased special event activity demands over the Mardi Gras
weekend while maintaining public safety in the community cost the City an added $133,000 in 2003-04 for
overtime, related benefits and contract services; and will cost an added $554,000 for overtime, related benefits
and contract services in 2004-05. For 2003-04, there will be offsetting savings in other areas, which would
otherwise have increased ending reserves and been available for other purposes. For 2004-05,we project that in-
kind contributions from allied law enforcement agencies will total$180,000,resulting in net costs of$374,000.
Key Objectives
1. Provide appropriate public safety service levels in the community
2. Support increased community special event activity demands,particularly Mardi Gras weekend
3. Provide information technology support for effective public safety operations
Factors Driving the Request for Change
The increased number of attendees and the resulting environment and activity during during Mardi Gras weekend
requires an increase in public safety resources to provide:
1. Increased event public safety planning and management
2. Traffic and pedestrian safety and crowd management
3. Law enforcement
4. Public safety in the community
5. Information technology support to meet increased public safety activity operational needs
Police Special Event Overtime Costs. Actual Police Department overtime costs for special events have increased
annually over the past six years, with the exception of one year when the Mardi Gras parade was cancelled.
Although the Mardi Gras parade was moved from a nighttime parade to a daytime parade in 2002,the parade time
change did not significantly decrease associated public safety costs-in fact actual costs continue to increase to
provide public safety for special events and particularly for the weekend of Mardi Gras. The majority of special
event public safety planning and management is performed by police management personnel whom are exempt
from overtime, as such, the overtime costs below reflect actual police staffing for special events including pre-
event briefings. Projected Patrol Services overtime costs including benefits for 2004-05 are less then the actual
costs in 2003-04 because the 2003-04 amount includes approximately $30,000 of special event activity for added
enforcements reimbursed under the Alcoholic Beverage Control grant which were not directly associated with
community special events.
Police Overtime& Actual 2003-04 2004-05
Benefits Special Events 1998-99 1999-00 2000-01 °2001-02 2002-03 Buoget StActual Budget Projected
Administration 593 568 ' 270 0 1,312 0 0 0 0
Patrol Services _ 23,706 32,807 69,251 32--.'l-1'3 *'5--4'-,-3-3--0-_ 41,500 87,066 42,700 62.900
Investigations 4,399 2,904 4,547 1,806 3,240 4,300 1504 4,400 4,400
Support Services _ 337 _ 658 1,739 2,576 3,146 900 1,743 1,000 3,200
._I_ -_2,-5.7. - ._ . ._.._ _
Traffic Safe 0 0 0 21,223 8,878 0 11,653 0 13,500
Total $29,035 $36,937 $75,807 $57,718 $70,906 $46,7001 $101,966 $48,100 $84,000
-No Mardi Gras Parade in 2002 -•2003-04 Expendiaues through April 30,2004
D-17
OPERATING e , m
SIGNIFICANT OPERATING PROGRAM CHANGES
Special event overtime costs for 2003-04 are projected to be absorbed in the current Police Department budget,.
due to staffing vacancies and resulting salary savings and because the Police Department has conducted fewer
major investigations this year than in past
years. The largest wave of police Polloe
retirements resulting in staffing vacancies ede Event° '
has passed and consequently the same level $i2o,000
of salary savings is not projected for 2004 $100,000
05.
$80,000
Additionally, in 2003-04 the special events
overtime expenses are projected to be X0'00°
absorbed in the current budget because s40.000
$22,000 of Mardi Gras weekend overtime
will be reimbursed under the Alcoholic $20.000 -
Beverage Control(ABC)grant. The current f I
ABC grant expires June 30, 2004. Had a $0 Y.
1998-09 1 2000-01 120DI-02 2=-03 —=034Xportion of this grant not been expended on
Mardi Gras weekend, then this funding •N0 Mardl gyres Parade In 2002 "2003-04 Expenditures throughWI 30,2004
would have been available to address other
alcohol related issues in the community
over a period of time greater than one weekend event. Staff has submitted a proposal for an ABC grant in 2004-
05
00405 through a competitive grant process competing with 85 other law enforcement agencies in the state. Should
San Luis Obispo be awarded an ABC grant in 2004-05, the funding would be intended to address issues
associated with on-sale and off-sale alcohol establishments.
In summary, staffing vacancies and salary savings;fewer major investigations,and ABC grant reimbursements for
special events are not projected in 200405. Consequently, an increase in special events overtime is requested in
200405 to meet projected staffing costs.
Police Contract Services Costs. The City contracts with the San Luis Obispo County Sheriffs Department for
Booking Teams to process and transport the large number of arrestees to jail during the Mardi Gras weekend.
Under normal police operations, SLOPD officers would individually transport their arrestee to the County Jail;
this results in SLOPD officers leaving the City jurisdiction for a period of time. Contracting for this service
results in our officers remaining in our community to provide patrol services throughout the community special
event while the Sheriff s Correctional Officers transport our arrestees to the County Jail for processing. The costs
for the Booking Teams have increased because additional Correctional Officer hours were needed to support the
higher arrest activity than projected(an increase of$8,100 is projected for 2004-05).
Mardi Gras Weekend
Allied Agency Police Officer Staffing Friday Saturday Sunday Tuesday Total
Total Number of Contract Police Officers 250 250 125 125
Total.Number of Contract Officer Hours 10-hr shifts 2,500 2,500 1,250 1,250 7,500
Total Cost for Contract Police Staffing at$60/hr $150,000 $150,000 $75,000 $75,000 $45%000
Projected Number of In-Kind Police Officers 100 100 50 50
Projected Number of In-Kind Officer Hours 11000 1,000 500 500 3,000
Projected Offsetting Costs Savings ($60,000) ($60,000) ($30,000) ($30,000) ($180,000)
Net Contract Officer Operating Costs $90,000 $90,0001 $45,0001 $45,000 $270,000
D-18
OPERATING PROGRAMS
SIGNIFICANT OPERATING PROGRAM CHANGES
This past year the City contracted with Santa Barbara County Sheriff's Department for horse Mounted Patrols to
increase effectiveness of patrols within large gatherings of people. This service proved to be effective and will be
included,at an increased level,in future large special events(an increase of$12,000 for 2004-05).
Additionally, this past year Mardi Gras weekend included a riot on Saturday night which required the need for a
Mutual.Aid response from several allied law enforcement agencies. Due to this experience, the City must prepare
to include added contract police officers in.the special event planning to meet the public safety demands in our
community during the Mardi Gras weekend and Fat Tuesday. Contract police officer staffing needs and costs for
the weekend of Mardi Gras are outlined in the table below.
Although discussions with some allied law enforcement agencies regarding in-kind contributions are pending,
staff projects in-kind police officer staffing as noted above based on initial conversations. It is important to
recognize that the outcome for state and local budgets for 2004-05 are pending and these budget results can have
an impact on state and local agency in-kind contributions. If the projected off-setting cost savings for in-kind
police officer staffing changes,then the City would need to fund the appropriate level of police staffing to provide
for community public safety.
An effective communication component for ending Mardi Gras weekend will require media advertising to deliver
the appropriate message to the public($10,000 for 2004-05).
To summarize,police contract service increases are outlined in the table below.
2007-03 2003-04 2004-05
Contract Services Budget Actual Budget Estimated Budget Projected
Booking Teams 0 6,037 9,720 12,100 9,900 18,000
Mounted Patrols 0 0 0 5,000 0 12,000
Police Officers* 0 0 0 0 0 270,000
JAdvertising 0 0 0 1,300 0 10,000
Total 1 $0 $6,0371 $9,720 $18,4001 $9,9001 $310,000
•Na after projected m4and staffing contributions
Police Information Technology Support Costs. Information technology support needs in such circumstances
have increased triggered primarily by Mardi Gras, because: (1)Technology integrated into the delivery of public
safety services has increased, improving service capabilities and effectiveness; and (2) Police information
technology support was previously provided by the former Public Safety Information Systems Coordinator
position whom was exempt from overtime. With the elimination of that position information technology support
is provided at an improved level by information technology technicians resulting in special event overtime costs
for the Information Technology division.
Cellular phone rental to provide inter-agency operability are a necessary communication component for effective
multi-agency deployment and coordination. The actual costs paid this past.year were 50% of estimated costs due
to a.significant vendor discount to compensate for a contract error. Cellular phone rental costs will be$5,000 in
2004-05.
D-19
OPERATING o .
SIGNIFICANT OPERATING PROGRAM CHANGES
200344 2004-05
Information Technol2gy Budget Actual Budget ..Projected
IT Staffing Overtime & Benefits 0 4,452 0 5,400
Cellular Phone Rental . 0 2,500 0 5,000
Network Connectivity 0 0 0 4,100
Electrical Power Supply _.__..___ _ ____.__ 0 0 0 9,800
Construction Manager 0 0 0 2,200
Total 1 $0 $6,952 $0 $26,500
The Police Department facility is too small to effectively host and staff an incident command center(also known.
as a Department Operating Center or DOC) during large scale, pre-planned, special events such as Mardi Gras.
The Police Department, in coordination with the Parks and Recreation and Information Technology departments,
has begun utilizing the Ludwick Community Center as the Police Department DOC for such events, and the
center has proven an excellent facility to meet our unique police operational needs. For the Ludwick Community
Center to be fully utilized as a police DOC for large scale, pre-planned events, it will require additional cabling
and data drops for computer system network connectivity. Technology support needs at the Ludwick Center will
require additional electrical wiring and outlets to provide adequate power supplies insuring safe technology and
equipment operability. These facility upgrades are one time costs. Police information technology supports cost
increases are summarized in the following table.
Police Other Operating Support Costs. Meals for the increased police staff will require approximately $4,000 to
fund food and water. In the event of a large-scale disturbance or riot, it will be necessary to deploy non-lethal
crowd dispersal munitions, such as pepper balls. Consequently, we will need to have an adequate supply of
inventory on hand at a cost of$7,500. Other operating.costs are planned in the Police Department budget.
Alternatives
Reasonable alternatives include:
1. Continue the status quo. Continuing the status quo is not a reasonable alternative. If we do nothing at this
time to respond to the increased public safety demands during Mardi Gras the consequences could include
critical public safety risks to the community.
2. Defer or re phase the request Though the increase in public safety resources cannot be deferred without
significant risks, the funding to support the increased resources could be considered for deferment to year-
end. However, particularly during tight budget times deferring funding for significant projected costs is not
recommended. The projections for offsetting in-kind contributions of officer staffing could change,based on
a number of budget outcomes,and could consequently result in a second phase funding request.
Operating Program
Police Patrol Services
Cost Summary
Net costs for Mardi Gras staffing and contract service increases will be $133,000 in 2003-04 and $374,000 in
2004-05. Placed in perspective, this is about 3.4% of total Police Department costs. The City's net costs for
contract police officers may change after pending discussions with allied law enforcement agencies regarding in-
D-20
OPERATING PROGRAMS
SIGNIFICANT OPERATING PROGRAM CHANGES
kind contributions, and staff may have to return to Council for added funding if in-kind staffing is not available as
projected. The chart below summarizes all net added costs, as discussed in this request:
Line Item Desaiption 7 Account No.1 2003-04 2004-N
Staffing 121800 411300
Patrol Special Events OT/Benefits 80200-7024 117,400 20,200
Support Services Special Events OT/Benefits 80400-7024 2,200
Traffic Safety Special Events OT/Benefits 80600-7024 13,500
Information TechnolM OT/Benefits 25300-7024 4,400 5,400
Contract Services 11,200 501.200
Booking Teams 80100-7227 2,400 8,100
Mounted Patrols 80200-7227 5,000 12,000
Allied Agency Police Officers 80200-7227 450,000
Media Advertising 80500.7227 1,300 10,000
Cellular Phone Rental 25300-7227 2,500 5,000
Ludwick Network Connectivity 25300-7227 4,100
Ludwick Electrical Power Supplies 25300-7227 9,800
Construction Managernent 1 25300-7227 1 2,200
Other Operating Expendiures 0 11 r500
Meals and Water for Personnel 80200-7843 4,000
Non-Lethal Pepper Balls 80200-7843 7,500
Total Opemting Costs 133,000 554
ttin In-Kind Sta&g 80200-7227180,000
Net Costs 133 000 374
D-21
ee 'PROGRAMS
SIGNIFICANT OPERATING PROGRAM CHANGES
919 PALM STREET GARAGE OPERATIONS
77
Request Summary
Operating the public parking portion of the new 919 Palm Street Garage will cost$45,600 in 2004-05 and
$136,800 each year starting in 2005-06.
Key Objective
Provide public parking for the Court Street development project.
Factors Driving the Request for Change
The new 919 Paha Street Garage is scheduled to begin operations in March 2005 with the attendant booth staffed
for 11-1/2 hours per day on Mondays, Tuesdays, and Wednesdays and for 15-1/4 hours per day on Thursdays,
Fridays, and Saturdays. Required contract services will include parking controls maintenance, deck sweeping
and scrubbing, security guard patrol, janitorial maintenance, elevator maintenance, printing, alarm monitoring,
and uniform laundering. Full utilities services will also required.
The need for these staffing and services costs was anticipated two years ago in the original CIP project request
for the garage. This request appears on pages E-7 through E-13 of the 2001-03 Financial Plan Supplement and
Approved 2002-03 Budget.
1 TaskIm tion
a
Negotiate terms with existing contractors for expansion of services November 2004
Draft and submit required amendments to existing agreements December 2004
Execute amendments January 2005
Begin contract services at the new garage March 2005
Submit personal requisitions for new parking attendants December 2004
Advertise for parking attendant positions January 2005
Hire parking attendants and begin February 2005
Operating Program
Parking
D-22
OPERATING PROGRAMS
SIGNIFICANT OPERATING PROGRAM CHANGES
Cost Summary
Line tem n Account Na 2004-03
Staffing I LUL
Salaries-Temporary 510.50600.7014 13,700
Medicare 51050600.7044 200
Unemployment 51050600.7046 100
Workers ComD Insurance 510.50600.7048 1.000
Contract Services 510.50600.7227 23,300
Laundry and Linen Service Contracts 510.50600.7259 1,100
Primong 1510.50600.7283 2,000
Qtkr Opemtua Expenditures 4.2M
City Water Service 510.50600.7603 300
City Sewer Service 51050600.7604 100
Electric Utility Service 510.50600.7605 3,600
Telephone Services 510.50600.7617 100
-T-ras-h Service -510.50600.7621 100
Total Owniting Co.* 1 45.6001
D-23
-OPERATING
• • • • •
SIGNIFICANT OPERATING PROGRAM CHANGES
919 PALM STREET OFFICE OPERATIONS
.o-•4 �.. ... �a?..5— f ai � c9' k 6i. � a _.a 3 4 P. ..0 i
Request Summary
Operating the offices and the below-grade parking level in the new 919 Palm Street.Building will cost$26,700 in
2004-05 and$80,100 each year starting in 2005-06.
Key Objective
1. Provide office space for City Hall operations over the next 20 years.
2. Consolidate development review activities at one location.
3. Reunite the inspectors with the engineers in the CIP Project Engineering Program
4. Provide flexibility to sell the 955 Morro Street property at some time in the future to facilitate development
of the Chinatown project.
Factors Driving the Request for Change
The offices in the 919 Palm Street Building are scheduled for occupancy. Required contract services for the
offices include janitorial maintenance, HVAC maintenance, fine extinguisher service, fire alarm panel service,
and alarm monitoring. Required contract services for the below grade parking level include deck sweeping and
scrubbing, security guard patrol, janitorial maintenance, elevator maintenance, and alarm monitoring. Full
utilities services are also required.
The need for these staffing and services costs was anticipated two years ago in the original CIP project request
for the garage. This request appears on pages E-7 through E-13 of the 2001-03 Financial Plan Supplement and
Approved 2002-03 Budget.
Implementation
Negotiate terms with existing contractors for expansion of services November 2004
Draft and submit required amendments to existing agreements December 2004
Execute amendments January 2005
Begin contract services at the new garage March 2005
Operating Program
Building Maintenance
D-24
, OPERATING
m ePROGRAMS
SIGNIFICANT OPERATING PROGRAM CHANGES
Cost Summary
Account No.1 2004-0
Lim Item Descrinfim
- 1100.50230.72Z7-
Con= 11
100.50230.7603 1,200
City Wates Service
100.50230.7604 1,200
City Sewer,Service
Electric Utility Service 100.50230.7605 10,700
Telephone Services 100.50230.7617 300
.Trash 00.50230.7621 1400
T 700
Note: Offsetting savings available after vacating 955 Morro Street have been applied to these cost calculations,
as shown in the following table:
Annual Costs--
919 Patin 955 Morro Net
Janitorial Service 50,900 14,800 31,600
Other Contract Services 6,300 2;200 4,100
Waux 5,700 2,100 3,600
Sewer 5,300 1,700 3,600
Electricity 49,200 17,100 32,100
Telephone 1,400 500 900
Trash Service 6,400 1 2,200 4,200
Total_ $80100
D-25
Section E
CAPITAL IMPROVEMENT PLAN
At
�[..1•FM1 M� Y �J�J. l .: i
.' r
CAPITAL e B PLAN
OVERVIEW
INTRODUCTION
S. Listing of all CIP projects by finding source.
6. Project description summaries.
All of the City's construction projects and equipment
purchases costing $15,000 or more are included ip APPENDIX B:CIP PROJECTS
the Capital Improvement Plan. (Minor capital
outlays costing less than $15,000 are included with
the operating program budgets.) 2003-07 CIP Project DehdL Additionally,
Appendix B to the 2003-05 Financial Plan (Capital
Through the Capital Improvement Plan (CIP), the Improvement Plan: 2003-07) includes detailed
City systematically plans, schedules and finances information about the CIP preparation and review
capital projects to ensure cost-effectiveness and process,and provides comprehensive descriptions of
conformance with established polices. each CIP project,including:
Comprehensive policies governing the development
and management of the CIP are set forth in the ® Project summary
Policies and Objectives section of the Financial Plan ■ Project objectives
(capital improvement management; capital financing ® Existing situation
and debt management). ■ Goal and policy links
® Project work completed.
The CIP is a four year plan organized into the same ■ Environmental review
six functional groupings used for the operating ■ Other special review considerations
programs: ■ Project phasing,costs and finding sources
■ Department coordinator
1. Public Safety ■ Alternatives
2. Public Utilities ® Project effect on the operating budget
3. Transportation ■ Location map/schematic design
4. Leisure,Cultural&Social Services
5. Community Development FINANCIAL PLAN SUPPLEMENT
6. General Governments-` w '�
ORGANIZATION The following schedules have been included in this
1. 7-7. 7, % document as a supplement to the 2003-05 Financial
Plan CIP:
The CIP section of the original 2003-05 Financial
Plan is composed of six parts: L. Summary of CIP Expenditures by function
2. Summary of CIP expenditures by finding source
1. Overview introducing the CIP and describing 3. Summary of CIP changes
project types,phases and financing. 4. Status of major CIP projects
2. Summary of CIP expenditures by function and
operation.
3. Summary of CIP expenditures by funding
source.
4. Listing of all CIP projects by function providing
the project title, phase (study, environmental
review, design, real property acquisitions, site
preparation, construction, construction
management and equipment acquisitions),
project cost and schedule.
E-1
CAPITAL v v ® v
SUMMARY OF CIP EXPENDITURES BY FUNCTION
2003-04 2004-05 2005-06 2006-07
BUDGETED BUDGET PROPOSED PROPOSED
PUBLIC SAFETY
Police Protection 1,263,300 935,000 4,162,800 405,000
Fine&Environmental Safety 538,200
Total Public S4fety 1,801,500 935,000 4,162,800 405,000
PUBLIC UTILITIES
Water Services 19,837,400 11,065,000 2,718,100 2,014,000
Wastewater Services 5,603,100 8,682,300 3,612,000 1,477,400
Whale Rock Reservoir 425,800 90,000 90,500
Total Public Utflies 25,866,300 19,837,300 5,820,600 3,491,400
TRANSPORTATION
Streets 13,883500 3,567,800 5,514,000 12,977,300
Creek&Flood Protection 263,900 50,000 70,000 35,000
Pedestrian&Bicycle Paths 1,478,400 1,003,560 2,060,000 2,400,000
Parking 18;518,600 1,222,000 2,600,000 16,000,000
Transit 928,700 337,000 487,000 387,000
Total Transportation 3S,073,100 6,180,300 10,731,000 31,799,300
LEISURE,CULTURAL
AND SOCIAL SERVICES
Parks&Recreation 5,782,300 532,800 80,100 126,000
Social Services 305,600 141,800
Cultural Services 830,200 23,600- 85,200_- 44,400
Total Leisure, Cultural& -
Social Services 60918,100 698,200 16S,300 170,400
COMMUNITY DEVELOPMENT
Natural Resource Protection 4,158,300 2,330,000 450,000 400,000
Economic Development 89,200
Construction Regulation 142,600 16,000_
Total Community Development 4,390,100 2,330,000 466,000 400,000
GENERAL GOVERNMENT
Information Technology 967,500 963,800 1,712,800 1,225,000
Geographic Information Services 54,200
Buildings 101,100
Fleet Maintenance 7,400
Completed projects 162,000
Total General Government 1,292,200 963,800 1,712,800 1,22S,000
TOTAL $75,341,300 $304944,600 $23,058,500 $37,491400
E-2
CAPITAL. e o . PLAN
SUNIIVIARY OF CIP EXPENMURES BY FUNDING SOURCE
2003-04 2004-OS 2005-06 2006-07
BUDGETED BUDGET PROPOSED PROPOSED
CAPITAL OUTLAY FUND
General Fuad '11,629,200 1,744,800 7,529,100 3,242,200
Debt Financing 5,900,800 1,818,800 160,000 200,000
Federal&State Grants 8,080,600 2,213,000 2,806,300 9,685,200
Total Cgwd Ouday Fund 25,610,600 5,776,600 10,495,400 13,127,400
COMMUNITY DEVELOPMENT
BLOCK GRANT(CDBG)FUND
Federal Grants 8731,200 235,300 80,000 809000
LAW ENFORCEMENT GRANTS FUND
Fedvnl&State Grants 305AN
PARKLAND DEVELOPMENT FUND
Park In-lieu Fees 1,288,500 193,800
TRANSPORTATION IMPACT FEE FUND
Transportation Impact Fees 29861,700 1,115,000 2,426,800 3,4729700
OPEN SPACE PROTECTION FUND
General Fund 500,600 .100,000 200,000 200,000
Grants _ 3,525,000 2,030,000 250,000 200,000
Total 4,025,600 2,130,000 450,000 400,000
FLEET REPLACEMENT FUND
General Fund 427,400 84,000 192,000 205,000
ENTERPRISE AND AGENCY FUNDS
Water Fund 19,921,300 11,669,500 2,889,400 2,136,500
Sewer Fund 5,198,900 8,686,800 3,183,300 1,599,900
Parldng Fund 13,070,400 1,224,300 2,682,800 16,045,300
Transit Fund 928,900 339,300 568,300 424;300
Golf Fund 67,000
Whale Rock Fund 762,200 90,000 90,500
Total Enterprise and Agency Funds 39,948,700 21,409,900 99414,300 20,2069000
TOTAL $75,341,300 $30,944,600 $23,058,500 $379491,100
E-3
CAPITAL • • • PLAN
SUNIIvIARY OF CAPITAL IMPROVEMENT PLAN CHANGES
2004.05
-Pwilic Utilities
Water Fund ® Water Treatment Master Plan Implementation 3,825,300
Sewer Frond E Tank Farm Gravity Sewer and Lift Station 1,295,000
Signal&Light Maintenance ■ Higuera-Margarita Traffic Signal Reimbursement 41,000
Street B Marsh Street Bridge Repair 80,000
Parking ■ Parking Fleet Replacements:Enforcement Scooters 52,000
�3
General Fund 16,000
Grant Funding-HBRR 64,000
Transportation Impact Fee Fund 41,000
Water Fund 3,825.300
Sewer Fund 1,295,000
Farling Fund 52,000
Total ,293,300
E-4
CAPITAL ° m °
PROJECT DESCRIPTIONS
TREATMENT MASTER PLAN DdPLEMENTATION
CIP Project Summary
Implementing projects at the Water Treatment Plant as identified in the Water Facilities Master Plan, in order to
maintain water treatment quality and reliability, will cost an additional $235,000 in 2004-05 for design, and an
additional $3,590,300 in 2004-05 for construction and construction management. Total cost estimate for
construction and construction management is$7,800,000.
Project Objectives
1. Construct a second clearwell to provide needed flexibility in treated water storage, and replace the existing
clearwell which has reached the end of its service life.
2. Construct a new plant water supply line to allow the plant to be served from Reservoir #2, eliminating the
need for pumps to serve domestic and related water plant uses.
3. Replace existing transfer pump station located about 1/s mile from water plant site with new transfer pump
station at water treatment plant to improve efficiency,reliability and security of facilities.
4. Retrofit existing steel wash water tank to meet current seismic design standards to insure reliable operation
following an earthquake event.
5. Add additional sedimentation facilities to increase the sedimentation capacity from 8 mgd to the full plant
rated capacity of 16 mgd.
6. Construct additional plant improvements which include new fluoride feed system, new HVAC systems, new
plant control system,etc.to insure efficient and reliable operation of the water treatment plant facility.
Revised CIP Request
The City's Water Master Plan was completed in October 2000 and identified improvements necessary to meet full
build-out of the City as identified in the General Plan. The Master Plan identified several improvements at the
water treatment plant which included an additional treated water storage tank, seismic upgrade of existing tanks,
replacement of existing pumps and several other-minor projects. During development of the Preliminary Design
Report for the project,a number of other improvements were identified by staff for inclusion in the project(see#6
above). These area were not identified in the "higher level" review undertaken during the Water Master Plan.
development. In addition, as discussed below, the Master Plan identified a need for an additional sedimentation
basin which was not included in the initial CIP request for this project. Funding has been included in this revised
CIP request for an increase in the sedimentation process as well as other needed improvements/upgrades
identified above. The project is anticipated to be debt financed.
Existing Situation
The existing Water Treatment Plant was originally constructed in the early 1960's. In the early 1990's, the City
completed substantial improvements at the plant to meet more stringent water quality requirements mandated by
the federal government. In addition, the plant capacity was increased from 11.5 mgd to 16.0 mgd following the
plant upgrade. The additional capacity assumes that 8 mgd is delivered from Whale Rock Reservoir and bypasses
the existing sedimentation basin. The rated capacity of the sedimentation basin is 8 mgd. Treatment of water
from other than Whale Rock Reservoir, will require additional sedimentation capacity. In addition, utilization of
the sedimentation process for Whale Rock water supplies, enhances the treatment process and improves plant
filter efficiencies.
E-5
CAPITAL s m PLAN
PROJECT DESCRIPTIONS
The water treatment plant currently has one 4-million gallon treated water storage tank on-site. The tank was
scheduled to be recoated dining the upgrade project at the Water Treatment Plant, but due to system constraints
and complications,the recoating was deleted from the contract. The Water System Master Plan recommended an
additional treated water storage facility (clearwell) on-site to provide enhanced operations and reliability.. The
preliminary recommendation was for an additional 4.0 mg tank. The Preliminary Design Report prepared by
Black and Veatch reevaluated the appropriate onsite storage needs as well as performed a seismic evaluation of
the existing clearwell. Based on the evaluation of the existing tank and the cost for seismic retrofit of the tank, it
was determined that the existing clearwell should be demolished and a new replacement clearwell constructed
The study recommended two onsite storage tanks with a combined capacity of 5.0 mgd. This will provide the
necessary storage for operation flexibility and provide the ability to take one tank out of service for maintenance
or repairs.
The Preliminary Design Report also recommended the following improvements at the water treatment plant to
insure reliable,high quality water service to our customers:
1. Seismic retrofit of the older wash water tank to insure operation following an earthquake event.
2. Construct a new transfer pump station onsite to replace the old transfer pump station located%mile.from
pest.
3. Replace existing fluoride feed system to minimize maintenance problems and increase system reliability.
4. Replace/upgrade existing computer monitoring and control system to insure reliability.
5. Install HVAC and ventilation systems at various locations for buildings and equipment to provide
improved environment for operations staff and minimize equipment failures due to overheating.
6. Upgrade existing wash water structure to eliminate hydraulic limitations which impact plant operations.
7. Construct a new plant water supply line to allow the plant to be served from Reservoir#2, eliminating the
need for pumps to serve domestic and fire protection uses.
Goal and Policy Links
1. Urban Water Management Plan,Section 4.1
2. Draft Airport Area Specific Plan,Section 8.3
3. Water System Master Plan,October 2000, Chapter 3
4. 2001-03 Financial Plan,Appendix B—Capital Improvement Plan,Page 110
5. Water Treatment Plant Preliminary Design Report,October 2003
Project Work Completed
1. Water System Master Plan
2. Water Treatment Plant Preliminary Design Report
3. Water Treatment Plant Ballasted Flocculation Evaluation
E-6
CAPITAL
IMPROVEMENT
n • •
PROJECT DESCR=ONS
Environmental Review
The consultant contract includes the preparation of the initial environmental assessment for the project. All
required environmental study and documentation will be included with the project in accordance with CEQA
requirements. The Community Development Department will review the environmental documentation to ensure
compliance with CEQA.
Other Special Review Considerations
1. These projects must comply with the requirements of other regulating agencies.
2. Construction of the projects must not interfere with the City's water treatment operations.
Project Phasing and Funding Sources
Pro'ed Costs bv Type
Project Costs
To-Date 2004-05 2005-06 2W"7 2007-68 Total
Study ads 200 247,200
Design&Environ.Review 1,017,400 235,000 1,252,400
Original Constriction Budget 4,000,000 4,000,000
Additional Construction Budget 3,100,000 3,100,000
Original Construction Management 209,700 209,700
Additional Construction Management 1 490,3001 1 490,300
Total 1,264,600 1 81035,000 9,299,600
The projects identified in this request are 29.4%attributable to new development.
Project Funding Source: Water Fund. The project will be debt financed.
Department Coordinator and Project Review/Support
Department Coordinator. Gary W.Henderson,Water Division Manager
Project Review and Support: The Community Development Department will review and comment on the
environmental documentation to insure compliance with all requirements. The Community Development
Department will also review the treatment plant improvement plans. The Public Works Engineering division will
review the plans and specifications, bid the project, and assist with construction management during construction.
Ron Whisenand has reviewed this request on behalf of Community Development, and Barbara Lynch has
reviewed this request on behalf of Public Works.
Alternatives
I. Deny the Project, Denial of these projects may result in limitations in water treatment capabilities to meet
existing and future customer demands. In addition, the improvements to water storage facilities will enhance
operational abilities at the plant and provide additional storage in the event of an emergency.
2. Defer or Re-phase the Request. Delaying the request will extend the time it takes to implement the
improvements necessary to insure reliable water treatment facilities to meet the community's water needs.
E-7
CAPITAL s s e PLAN
PROJECT DESCRIPTIONS
Operating Program
Water Treatment
Project Effect on the Operating Budget
1. Requesting Depwonent. Approximately 200 hours of Utilities staff time will be required for consultant
oversight,coordination,plan review,meetings,etc.
2. Projed Support. Approximately 48 hours of Community Development Department staff time will be
required for review of the environmental documentation and project review. Approximately 20 hours of
Engineering Division staff time will be required to review plans and specifications. In addition,
approximately 250 hours of Engineering Division staff time will be required during construction for
inspection services and contract management, which assumes a portion of the construction management will
be provided by an outside consultant.
E-8
CAPITAL ■ e PLAN
PROJECT DESCRIPTIONS
TANK FARM GRAVITY SEWER AND LIFT STATION
CIP Project Summary
Implementing the Collections component of the Wastewater Master Plan, in order to correct existing deficiencies
and provide adequate infiastructm for areas of town having development potential, will cost approximately
$7,200,000 in 2004-05 for construction of the Tank Farm Lift Station Project. This is an increase of$1,295,000
to the prior project design and construct estimate of$6,500,000. Total project costs, including design, are now
estimated at$7,795,000.
Background The Tank Farm Road gravity sewer and regional lift station have been envisioned for more than 25
years. The new facilities are essential to providing wastewater collection service to the Margarita and Airport
Annexation Areas. The new sewer and regional lift station will allow the retirement of the existing Airport Lift
Station,Tank Farm Lift Station,and the Rockview Lift Station. The Tank Farm and Rockview lift stations are at
capacity and have reached the end of their serviceable life. After completion of the project, the wastewater will
not be pumped as far, increasing the overall energy efficiency of the project. The new facilities will also have
adequate capacity to support build-out of the Margarita and Airport Specific Plan areas. However, it is estimated
that 32.5% of the project relates to the need to increase efficiency and replace aging infrastructure for existing
customers in the Tank Farm/Broad Street area of the City.
Project Objectives
1. Replace aging and deteriorated infrastructure.
2. Address existing deficiencies in the wastewater collection system
3. Provide infrastructure needed to serve new development planned within the Urban Reserve Line.
Revised CIP Request
The City's Wastewater Master Plan was completed in October 2000 and identified improvements necessary to
meet the full build-out of the City as identified in the General Plan. The Master Plan described and identified the
most desirable alignment and design for a new gravity line,lift station and force main to replace the City's aging,
problematic and over capacity TankFarm, Rockview and Airport Lift Stations. Much of the information for the
Master Plan, including of costs for this recommended project, had been developed a year earlier and was not an
in-depth analysis. During development of the preliminary design letter for this project many costs had changed,a
much more detailed scope of work was developed and the project received a thorough cost estimation analysis.
This assessment has resulted in the revised,and more accurate,cost estimate for construction of the project. This
project is anticipated to be debt financed.
Existing Situation
Currently, public wastewater collection facilities do not exist to serve the Airport and Margarita areas. Since
small annexations have been occurring at the edge of the City, trunk facilities have not yet been provided to serve
the overall area. Certain existing facilities are at capacity, aging, and inefficient. These facilities are currently in
need of either- upgrade or replacement. The draft Wastewater Master Plan includes recommendations for
improvements to these deficiencies. The plan also makes recommendations for improvements to areas within the
existing City limits. The 2003-05 Financial Plan allocated funding for the design and construction of this project.
Council approved the design contract with Brown and Caldwell Engineers for$595,000 in September of 2003 and
the project is expected to begin construction in the 2004-05 fiscal year. The increase in construction costs is due
E-9
CAPITAL ■ • OPLAN
PROJECT DESCRIPTIONS
to the preliminary cots estimate in 1999 for the Wastewater Master Plan. The revised costs of 7,795,000 provides
a costs that better reflects the scope of the project.
Goal and Policy Links
1. Approved 2001-03 Financial Plan,Appendix B—Capital Improvement Plan,Page 136
2. Wastewater Element of the General Plan, Section 12
3. Airport Area Specific Plan,Section 8.4
4. Wastewater Master Plan,Chapter 6
Project Work Completed
1. Wastewater Master Plan
2. Design agreement with Brown and Caldwell Engineers was approved in September 2003.
3. Design Letter Report with construction cost estimate completed in March 2004.
4. Some preliminary pipeline design.
5. Agreement with right of way agent to secure property and easements was approved in March.2004 and
negotiations with property owners are proceeding.
6. Some environmental work performed with review of Margarita/Airport Area-Specific Plan.
Environmental Review
Thorough environmental analysis will be necessary along the gravity sewer alignment and for the lift station.
Archaeological assessment and investigation of possible soil contamination may also be needed.
Other Special Review Considerations
1. Construction of this project must occur in such a way as to prevent interference with the City's ability to
provide wastewater collection service to its customers.
2. Caltrans plans to repave Highway 227 (Broad Street)between Fuller Road and South Street sometime around
2004-05. The Tank Farm Lift Station and Sewer Improvements project should be constructed prior to the
repaving project and should be coordinated with Caltrans throughout the design process.
3. The project will also require coordination with SLO County,who has plans to repave Tank Farm Road.
Project Phasing and Funding Sources
The total project costs are now estimated at$7,795,000,an increase of$1,295,000 from the 2003-05 Financial
Plan that identified$500,000 for the design and$6,000,000 for construction,(total of$6,500,000). An addition of
$95,000 was transferred from construction to fund the design contract was approved earlier this year,reducing the
available construction budget to$5,905,000. The table below shows the revised design contract amount of
$595,000 and an increase of$1,295,000 to the construction costs to reflect the design agreement with Brown and
Caldwell and their cost estimate in the preliminary design letter.
E-10
CAPITAL m . PLAN
PROJECT DESCRIPTIONS
Pro ed Costs e
Project Costs
To-Date 2004-05 2005-66 2006-W Total
Original Budget 5009000 61000,000 6400,000
Approved Change
Revised Design(transfer from Construction) 595,000 5,905,000 6,500,000
Requested Change
Increase to Construction 1,295,000 1,295,000
Revised Project Budget
Tank Farm Lift Station 5959000 7,=9000 7,795,000
The Wastewater Facilities Master Plan indicates that 67.5%of the cost of this project is attributable to new development.
Project Funding Source: Debt Financing, Sewer Fund
Department Coordinator and Project Review/Support
Department Coordinator. Dave Hix,Wastewater Division Manager
Project Review and Support: The Community Development Department will review the environmental
documentation for compliance with CEQA.. Public Works Engineering will provide review of the project plans
and specifications, bidding, and contract management More involvement may be necessary if Public Works
provides engineering design services on the gravity sewer or any other portion of the project. Barbara Lynch has
reviewed this request on behalf of Public Works and Ron Whisenand has reviewed this request on behalf of
Community Development.
Alternatives
1. Deny the Project Without successful completion of this project, there will not be adequate infrastructure to
support annexation of the Margarita and Airport.Annexation Areas. In addition,two of the three lift stations
that would otherwise be retired by this project would need substantial improvement to increase capacity and
replace aging equipment..
2. Defer or Re phase the Request Deferral or rephrasing of the project is not recommended, as it could affect
the timing of the Margarita,Orcutt,and.Airport Annexations. Also,deferral of the project would result in the
need to keep the existing Tank Fane and Rockview Lift Stations in service, though they are operating at
capacity and have reached the end of their serviceable life.
Operating Program: Wastewater Collection
Project Effect on the Operating Budget
1. Utilities staff will work with the consultant to ensure facilities are properly designed. Public Works staff will
bid the project and provide construction and contract management services.
Requesting Department Wastewater Division Manager and Utilities Engineer, 40 hours for project
approvals,design assistance,and plan review.
E-11
CAPITAL IMPROVEMENT PLAN
p
x•'
CAPITAL m m . PLAN
PROJECT DESCRIPTIONS
MARSH STREET BRIDGEMEPAIR
CIP Project SuIrumary
Reconstructing one of the upstream wing walls for the Marsh Street Bridge over San Luis Obispo Creek to
prevent catastrophic damage will cost$5,000 for design and$72,000 for construction in 2004-05.
Project Objectives
1. Prevent further deterioration to the Marsh Street Bridge
2. Prevent the collapse and closing of Marsh Street between Santa Rosa and Osos
Eiristing Situation
The Marsh Street Bridge over San.Luis Obispo Creek is located under Marsh Street between Santa Rosa
and Osos. It was built in 1909 and is in satisfactory condition overall. In Winter 2004 CIP Project
Engineering staff observed that a portion of the bridge railing had shifted outward over the creek.
Further investigation showed that one of the upstream wing walls, which are concrete extensions of the
bridge abutments that serve as retaining walls, had cracked through horizontally. This situation has
allowed the lower portion of this wing wall to shift outward,dragging the bridge railing along with it.
So far the wing wall has shifted about 100 millimeters(four inches), and the bridge railing above it has
moved about 25 millimeters (one inch). Unless corrected, this movement will continue until the bridge
fails and collapses into the creek. The rest of the bridge is in satisfactory condition overall.
This project will either 1) remove the cracked wing wall and replace it with a new structure or 2) stabilize and
strengthen the existing structure. The tentative schedule is to start design in Fall 2004, advertise for construction
contract bids in Winter 2005,and start construction in Spring 2005.
Goal and Policy Links
Transportation Planning and Engineering goal. safe and well-maintained streets
Project Work Completed
Other than examination of the damage and preparation of preliminary cost estimates, no work has been
completed. At the time this project request was prepared, Caltrans structural engineers were scheduled to inspect
the bridge in late April 2004 and then recommend a conceptual design solution.
Environmental Review
This project will probably require a mitigated negative declaration from the City.
Other Special Review Considerations
Review will probably be required by the State Department of Fish and Game. Review by other regulatory
agencies,such as the U.S.Army Corps of Engineers, will probably not be required.
E-13
CAPITALIMPROVEMENT PLAN
PROJECT DESCRIPTIONS
Project Phasing and Funding Sources
Pro'ed Costs.by Ave
Project Costa
To-Dam 2003-04 2004-05 W-66 2006-07 Total
Design 81000 8,000
Construction 72,000 72,000
Total 80,000 801000
Project Funding by Source General Fund
Project Revenues
T6-Date _ 2003-04 2004-05 2005-06 2006-07. Total
C'ieneral Find 16,000 16,000
HBRR Grant 64,000 64,000
Total 80 000 80000
Department Coordinator and Project Review/Support
Department Coordinator Barbara Lynch
Project Review and Support Project Management—CIP Project Engineering
Environmental Review—Long Range Planning
Site Monitoring—Natural Resources Protection
Alternatives
1. Deny or Defer the Project. As mentioned, if this problem is not corrected, eventually the bridge will be
undermined and will collapse into the creek. Although it does not appear that the wing wall is in danger of
imminent collapse, strong creek flows during heavy storms could quickly exacerbate the situation. Repair
and replacement under emergency conditions would be extremely disruptive and expensive.
2. Change the Scope of the Project The anticipated scope of the project is to remove and replace the cracked
wing wall. After review by Caltrans engineers, Public Works will evaluate various alternatives that may
reduce the scope of the project and still result in a satisfactory solution.
Operating Program
General Street Maintenance
Project Effect on the Operating Budget
Requesting Department. 250 hours for project design. 120 hours for construction inspection.
Project Support. 15 hours for environmental review. 160 hours for site monitoring.
Future maintenance cost for this bridge will be reduced
E-14
CAPITAL IMPROVEMENT
PROJECT DESCRIPTIONS
Location Map/Schematic Design
P
-57
O
O Q
�o s
Location Map
`Q r
Bridge Detail—Damage Location
E-15
CAWAL IMPROVEMENTPLAN
PROJECT DESCRIPTIONS
HIGUERA-MARGARITA TRAFFIC SIGNAL RE MURSEMENT
CIP Project Summary
Reimbursing Walter Brothers Construction Co. for a portion of the installation cost of the traffic signal at the
intersection of South Iiiguera and Margarita to fulfill agreement obligations will cost$41,000 in 2004-05.
Project Objectives
Fulfill agreement 4-3-1985 approved by Resolution No. 5648(1985 series)of the City Council.
Elisd Situation
In the early 1980's, Walter Brothers Construction Company constructed offices at 3220 South I iguera. As a
result of use permit conditions and two agreements between Walter Brothers and the City, Walter Brothers
installed a traffic signal at the intersection of South Higuera and Margarita,even though minimum traffic warrants
for such an installation had not been established. These agreements required the City to 1)determine the share of
the installation cost to be paid by surrounding property owners 2)assess those surrounding property owners at the
time of development and 3)reimburse Walter Brothers with the proceeds.
The agreement also required the City to conduct periodic warrant analyses at this intersection to determine when
traffic warrants were met. At that time, the City would be required to pay Walter Brothers for any remaining
unreimbursed costs.
At the request of Walter Brothers, in March 2004 Public Works conducted traffic counts and other warrant
analyses to determine if minimum warrants could be established. Of the eleven warrants needed to justify
installation of a traffic signal, only two were met. Nonetheless,Public Works realized a fundamental flaw in the
original agreement condition: after the signal was installed, several of the problems measured by the warrants
were corrected. Consequently, it is possible that needed warrants will never be met. This has created an unfair
situation for Walter Brothers.
Public Works is recommending that the City pay Walter Brothers now for the remaining unreimbursed costs so
that the agreement obligations can be satisfied and the agreement can be closed.
Goal and Policy Links
1. 1994 General Plan Circulation Element (Transportation Goals & Objective, Transportation Goals No. 3 & 6
and Strategy No. 7)
2. Resolution No. 5648(1985 series)
3. Approved mitigation measures for Use Permit U-0794A at 3220 South Higuera.
Project Work Completer)
As per Resolution No. 5648 (1985 series) of the City Council, all work related to this project was completed
approximately 20 years ago-
E-16
CAPITAL s e ® PLAN
PROJECT DESCRIPTIONS
Environmental Review
No environmental review required.
Project Phasing and Funding Sources
Pro ed Costs by Type
Proed Costs
To-Date 2003-04 1 2004-05 1 2005-06 2006-07 Total
Construction 1 $41,0001 1 1 $41000
Total 1 $41,0001 1 1 $410011
Project Funding Source: TIF Fund
$41,000 will be programmed into the general Plan Transportation Impact Fees to recover this cost.
Department Coordinator and Project Review/Support
Department Coordinator Timothy S.Bochum,Public Works Deputy Director
Project Review and Support Not Applicable
Alternatives
Defer Reimbursement on the basis that the minimum vehicular volume warrant has not been met.
If reimbursement were to be deferred warrant analysis would be conducted again after the Margarita Area has
been developed. In the mean time Walter Brothers Construction Company could challenge the validity of the
warrant analysis.
Project Effect on the Operating Budget
Signalization of the S. I3iguera and Margarita intersection has already been implemented,therefore existing staff
resources and operating costs will not be affected. The existing annual operating costs for the S. Iiiguera &
Margarita traffic signal are approximately$672 annually for electricity and$1,018 annually for ma;ntOnanre_
E-17
_CAPITAL • .
PROJECT DESCRIPTIONS
PARING FLEET REPLACEMENTS:ENFORCEMENT SCOOTERS
s-
CIP Project Summary
Replacing two 1997 GO-4 Interceptor utility scooters with two new utility scooters in the Parking fleet will cosy.
$52,000 in 2004-05.
Project Objectives
3. Maintain fleet reliability
4. Keep maintenance costs reasonable
5. Improve employee productivity
6. Maintain safety for Parking Service Officers
7. Discourage scofflaws from violating parking ordinances
8. Implement Parking Management Plan requirements that"parking laws will be strictly enforced"
9. Manage the downtown street parking inventory by encouraging regular turnover
Existing Situation
The decision to replace a fleet unit is based on combination of the following factors:
1. Actual miles or hours of operation compared to expected miles or hours
2. Actual years of operation compared to expected years
3. Possible unsuitability of the equipment for future operations
4. Evaluation of mechanical condition by the Fleet Maintenance Supervisor
5. Evaluation of maintenance costs by the Fleet Maintenance Supervisor
The scooters to be replaced entered service in 1997. Under Fleet Management Policy replacement guidelines,
these units should be evaluated for possible replacement when they reach six years of age or 30,000 miles of
service. Although they have only accumulated about 20,000 miles,they are almost seven years old. In an effort
to stretch budget resources, staff tried to hold off this replacement for the 05-07 financial period and thus did not
submit as a part of the 03-05 budget. However,reliability of the vehicles is now suffering,maintenance costs are
escalating, and downtime has affected Parking Services. Thus, the Fleet Manager is now recommending
replacement.
It is particularly important to have reliable scooters,because when they are out of service for repair, the Parlang
Enforcement Officer must patrol on foot. When that happens,revenue plummets..
Goal and Policy Links
Fleet Management Policy(Section 405 of the Finance Management Manual)
Adopted Parking Management Plan
Project Work Completed
Public Works has met with the Parking Manager to insure that the units to be acquired have been correctly
specified.
E-18
CAPITAL m m PLAN
PROJECT DESCRIPTIONS
Environmental Review
No environmental review is requited.
Project Phasing and Funding Sources
Pro ect Costs by Type
Pro' ct Costs
To-Date 2003-04 2004-05 1 2005-06 1 2006-07 Total
Equipment Acqu=ton 52,0001 52,000
Total 1 52,0001
Project Funding Source:Parking Fund
Department Coordinator and Project Review/Support
Department Coordinator: Robert Horch
Project Review and Support: Ron Holstme and Dave Elliott
Operating Program
Parking(50600)
Project Effect on the Operating Budget
Hours of time needed for project coordination: 10
Description of Units to be Replaced: Replacement Unit and Coat Detail*:
City Fleet Number 9826 9827 Make: GO-4
Model Year, 1997 1997 Model: Interceptor
Make: GO-4 00-4 Description Utility Scooter
Model: Interceptor Interceptor Base Vehicle Cost: $21,640
Description: Utility Scooter Utility Scooter Sales Tax 07.25 Percent: $1,569
Year Entered Service: 1997-98 1997-98 Delivery:. $300
Scheduled Replacement Year. 2063-o4 2003-04 Light Bar. $300
Recon mended Replacement Year,. 2004-05 2004-05 Radio: $1,000
Original Acquisition Price: $2066 $20,000 Cadingencies @ 5 Percent: $1,240
Pfimated Surplus Value» $2,000 $2,000 Total Acquisition Cost: $26,049
Odometer Reading at 04!04: 18,779 19,693 °two required
Total Maintenance Cost at 04104: $8,285 $8,280
Target Age: 6 6
ProjecW Age at Replacement: 7 7
Target Mileage: 30,000 30,000
Projected Mileage at Repiacemmt: 19,260 20,200
E-19
CAPITAL - -OPLAN
STATUS OF MAJOR CIP PROJECTS
Percent Complete As of June 1,2004
0% 10% 20% 30% 40% 50% 80% 70% 80% 90% 100%
I i i
I
Water Reuse
2003-05 Paving Program
Foothill Bridge Replacement
i
Bill Roalman Bicycle Boulevard
Palm-Morro Parking Structure/Offices
Damon-Garcia Athletic Fields
Ludwick Center Remodel
Energy Conservation Projects I
Ah
i
Water Facilities Master Plan Projects
I
Tank Farm Sewer&Lift Station
Wastewater Facilities Master Plan Projects
Laurel Lane/Orcutt/Bullock Realignment j
Santa Barbara Street Widening
EI Chorro Park Athletic Fields
I I
Radio System Upgrade
UNDERSTUDY
Groundwater Development
Higuera Street Widening ;
i
LOUR Interchange
Railroad Trail:Jennifer Bridge to Cal Poly
Palm-Nipomo Garage
i
Therapy Pool
i
Public Safety Dispatch Upgrade
E-20
Section F
®EBT SERVICE REQUIREMENTS
w
40
mow:
y
DEBT
REQUIREMENTS
OVERVEEW
This section summarizes the debt service obligations of the City as of July 1, 2004. 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 2003-05 Financial Plan. The following
is a description of each lease or bond obligation existing at July 1, 2004:
1986 Lease Revenue Bonds 19%Lease Revenue Bonds
Refunded in 1994 and 2004 ® Purpose:Construct a new headquarters fire station;make
e Purpose:Construct parking structures(net proceeds: seismic safety and HVAC improvements to City Hall;
$5,758,400);male road improvements and purchase expand Mission Plaza;acquire property at Higuera and
facilities(net proceeds:$4.450,000). Marsh streets(Mathews property)and the lot adjacent to
e Maturity Date:2014 the Bowden Adobe;and purchase the street lighting
■ Original Principal Amount:$13,970,000 system.
■ July 1,2004 Principal Outstanding:$7,520,000 ® Maturity Date:2026
■ Interest Rate:3.5%to 6.375% 11 Original Principal Amount:$7,100,000
■ Funding Source:Debt Service and Parking Funds ® July 1,2004 Principal Outstanding:$6,235,000
■ Interest Rate:5.30%to 7.25%
1988 Water Certificates of Participation i Funding Source:Debt Service Fund
Refunded in 1999 and 2001: Series A Lease Revenue Bonds
■ Purpose:Construct various water system improvements. 1999 Section 108 Loan
■ Maturity Date:2008 ■ Purpose:Build affordable housing($1.0 million)and
® Original Principal Amount:$5,000,000 rehabilitate the old Carnegie Library($650,000).
® July 1,2004 Principal Outstanding:$1.790,000 ■ Maturity Date:2005
® Interest Rate:3.25% ■ Original Principal Amount:$1,650,000
■ Funding Source:Water Fund ■ July 1,2004 Principal Outstanding:$320,000
N Interest Rate:5.0%to 6.0%
1990 Certificates of Participation ■ Finding Source:CDBG Fund
Refunded in 1999 and 2001:Series B Lease Revenue Bonds
■ Purpose:Acquire land for open space,rehabilitate the 1999 Series C Lease Revenue Bonds
City's Recreation Center and acquire land for parks and Refunded in 2001:Series C Lease Revenue Bonds
recreation offices/neighborhood parks. ■ Purpose:Purchase property and build athletic fields;
® Maturity Date: 2010 purchase property for police expansion;purchase
■ Original Principal Amount: $4,500.000 Downtown Plan properties
■ July 1,2004 Principal Outstanding: $2.170,000 Interest ■ Maturity Date:2029
Rate: 3.25%to 3.50% 0 Original Principal Amount:$6,745,000
■ Funding Source:Debt Service Fund ■ July 1,2004 Principal Outstanding:$6,985,000
E Interest Rate:3.25%to 4.6%
1992State Clean Water Revolving bund Loan ® Funding Source:Debt Service Fund
■ Purpose:Upgrade the City's water reclamation plant and 2001 State I�asttctetm a Bank CJEDB
collection system to meet discharge standards. ( )Loan
o Maturity Date:2012 ® Purpose:Expand Marsh Soret parking structure
■ Original Principal Account:,$31,227,400 a Maturity Date:2031
® July 1,2004 Principal Outstanding:$16,345,200 B Original Principal Amount:$7,765.900
■ Interest Rate:3.00%to 3.20% ■ July 1,2004 Principal Outstanding:$6,944,800
s Funding Source:Sewer Fund ® Interest Rate:3.37%(including annual loan fees)
■ Funding Source:Parking Fund
1993 Water Revenue Bonds
Refunded in 2002 Lease Purchase Financing
® Purpose:Upgrade the City's water treatment plant to meet i Purpose:Fund energy conservation measures at various
water quality standards. City locations.
e Maturity Date:2023 i Maturity Date:2031
® Original Principal Amount:$10,890,000 a Original Principal Amount:$3,023;100
■ July 1,2004 Principal Outstanding:$8,865,000 ® July 1,2004 Principal Outstanding:$2,271,100
■ Interest Rate:5.00%to 5.50% ■ interest Rate:3.6%
■ Funding Source:Water Fund a Funding Son=:Water,Sewer and Debt Service Funds
F-1
DEBT
SERVICE flEQUIREMENTS
ANNUAL PAYMENTS BY FUNCTION
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
PUBLIC SAFETY
Police Protection 22,600 22,500 23,200 22,000
Fire&Environmental Safety 241,100 239,400 247,400 235,100
Total Public Safety 263,700 261,900 270,600 257,100
PUBLIC UTILITIES
Wastewater Service 2,129,400 2;099,700 2,418,600 2,412;200
Water Service 1,166,100 1,129,000 1,108,300 1,678,600
Total Public Utilities 39295,500 3,228,700 3,52000 49090,800
TRANSPORTATION
Streets and Flood Control 381,600 382,400 391,600 372,100
Parking 676,200 1,121,700 1,054,700 909,700
Total Transportation 1,057,800 19504,100 1,446,300 1,281,800
LEISURE,CULTURAL&SOCIAL SERVICES
Cultural Services 64,600 64,400 66,300 63,000
Parks and Recreation 895,200 876,500 918,700 872,900
Social Services 321,500 321,900 335,000 .328,900
Total Leisure,Cultural&Social Services 19281,300 192629800 19320,000 19264,800
GENERAL GOVERNMENT
Buildings 110,100 110,900 113,000 107,400
TOTAL DEBT SERVICE REQUIREMENTS $6,0089400 $6,368,400 $6,676,800 $79001,900
F-2
DEBT
SERVICE e fA s
ANNUAL PAYMENTS BY SOURCE
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
GENERAL FUND
2004/1994 Refunding Lease Revenue Bonds
Principal 179,800 190,600 199,800 210,900
Interest 201,100 191,800 181,400 82,800
1996 Lease Revenue Bonds
Principal 120,000 125,000 135,000 145,000
Interest 404,200 395,500 .386,500 376,700
2001 Revenue Refunding Bonds Series B and Series C
Principal 339,600 405,000 425,000 440,000
Interest 470,500 388200 374,700 360,600
Energy Conservation Lease Financing
Principal 39AM 40,900
Interest 18,400 15,600
Total Debt Service Fund 1,715,200 1,6961100 11760,200 1,672,500
CDBG FUND
Section 108 Loan
Principal 265,000 280,000 300,000 320,000
Interest 56,500 41,900 35,000 8,900
Total CDBG Fund 321,500 321,9M 335,000 328,900
WATER FUND
2001 Revenue Refunded Bonds Series A
Principal 300,000 315,000 325,000 335,000
Interest 107,000 98,000 63,500 52,700
2002 Revenue Refunding Bonds
Principal 235,000 295,000 325,000 335,000
Interest 524,100 421,000 365,600 354,200
Energy Conservation Lease Financing
Principal 19,900 20,700
Interest 9,300 7,900
Water Reuse Project Loan
Principal 122,800
Interest 450,300
Total Water.Fand 1,166,100 1,1291000 1,108,30019678,600
SEWER FUND
1992 State Revolving Fund Loan Fund
Principal 1,482,200 1,528,500 1576,300 1;625,400
Interest 647,200 563,100 559,400 510,100
Energy Conservation Lease Financing
Principal 192,700 200,400
Interest 8,100 90,200 76,300
Total Wastewater Fund 2,129,400 2,099,700 2,418,600 2,412;200
PARKING FUND
2004/1994 Refunded Lease Revenue Bonds
Principal 144,500 324,500 340,200 359,100
Interest 531,700 373,500 308,800 141,000
CIEDB State Loan
Principal 169,900 169,900 175,,100
Interest 253,800 235,800 . 234,500
Total Parking Fund 676,200 1,1219700 19054,700 - 9099700
TOTAL DEBT SERVICE REQUIREN[ENTS $61008,400 $6,368,400 $6,676,800 $7,001,900
Note.All General Fund debt service payments are accounted for in the Debt Service Fund.
F-3
T SERVICE REQUIREMENTS
s
COMPUTATION OF LEGAL DEBT MARGIN
Gross Assessed Valuation(2003-04) $3,801,335212
Legal Debt Limit-3.75%of Gross Assessed Valuation(See Note Below) $142,550,100
Other Long-Term Debt:
Revenue Bonds Secured by Capital Leases 24,700,000
State Water Resources Revolving Fund Loans 16,345200
State Infrastructure Bank Loans 6,944,800
Federal Section 108 Loan(Repayble from Community Development Block Grant) 320,000
Lease Purchase Financing 2,271,000
Water Revenue Bonds 8,865,000
59,446,000
LESS DEDUCTIONS ALLOWED BY LAW:
Revenue Bonds Secured by Capital Leases and Grant Funds 48,310,000
Water Revenue Bonds 8,865,000
57,175,000
TOTAL DEBT APPLICABLE TO COMPUTED LIMIT $2,271,000
LEGAL DEBT MARGIN $140,279,100
NOTE
The California Government Code provides for a legal debt limit of 15%of gross assessed valuation based on
25%of market value. Since this limit was set,the State Constitution has changed,requiring assessed value to
be set at 100%of market value. Adjusting for this change results in a comparable legal debt limit of 3.75%of
assessed value. The City's debt management policy,however,sets a lower direct debt limit of 2%of assessed
valuation.
F-4
Section G
CHANGES IN FINANCIAL POSITION
-
CHANGES ► ► POSITION
OVERVIEW
INTRODUCTION Individual Financial Position Statements
Governmental Funds
This section summarizes revenues, expenditures,
and changes in financial position for each of the General Fund
City's operating funds. For the Governmental Special Revenue Funds
Funds, financial position is defined as fund balance, Downtown Association Fund
for the enterprise funds it is defined as working Gas Tax Fund
capital; and for the Whale Rock Reservoir (an Transportation Development Act Fund
Agency Fund of the City) it is defined as fund Community Development Block Grant Fund
balance as reported by the Whale Rock Commission Law Enforcement Grants Fund
in its separately issued financial statements.
Capital Project Funds
Because governmental and enterprise funds use Capital Outlay Fund
different bases of accounting, fund balance and Parkland Development Fund
working capital are different measures of financial
Transportation Impact Fees Fund
position under generally accepted accounting Open Space Protection Fund
principles. However, they represent similar Airport Area Impact Fee Fund
concepts: resources available at the beginning of Affordable Housing Fund
the year to fund operations, debt service, and capital Fleet Replacement Fund
improvements in the following year. Accordingly, Debt Service Fund
to establish a similar framework for evaluating and
projecting the City's overall financial position, these Enterprise Funds
two measures of financial position are used
interchangeably in this section. Water Fund
Sewer Fund
Changes in financial position are provided for the Parking FundTransit Fund
last two completed fiscal years (2001-02 and 2002- Golf Fund
03); and the two years covered by the 2003-05
Financial Plan(2003-04 and 2004-05). Agency Fund
FINANCIAL POSITION SCHEDULES Whale Rock Commission
x, 77- a ,7,,
The organization of the City's funds and basis of
The following schedules are included in this section:. accounting are further described on the following
page.
Combining Financial Position_Statements
• All Funds Combined
• All Governmental Funds Combined
• All Enterprise and Agency Funds Combined
G-1
CHANGES IN FINANCIAL POSITION
ORGANIZATION OF THE CITY'S FUNDS
In accordance with generally accepted accounting ® Capital Project Funds
principles, the City's financial reporting system is • Capital Outlay Fund
organized on a fund basis consisting of three major • Parkland Development Fund
fund types—governmental, proprietary and • Transportation Impact Fees Fund
fiduciary—and two self-balancing account groups: • Open Space Protection Fund
general fixed assets and general long-term The
City's various funds have been established in order • Airport Area Impact Fees Fund
to segregate and.identify those financial transactions • Affordable Housing Fund
and resources associated with providing specific • Fleet Replacement Fund
activities or programs in conformance with special
regulations,restrictions,or limitations. ® Debt Service Fund
Budgets are prepared for each fund in accordance Enterprise Funds
with its respective basis of accounting. All
governmental funds have legally adopted budgets Enterprise funds are distinguished from
except capital project funds. While budgets are governmental funds by their similarity to private
prepared for the City's capital project funds, the sector enterprises, as it is intended that the cost of
capital projects generally span more than one year providing services will be financed or recovered
and are effectively controlled at the project level. primarily through user charges. The City uses the
following five enterprise funds:
The following funds are included in the Financial
Plan; additional descriptions of each of the fund ® Water
types are provided in the Budget Glossary (Section ■ Sewer
1)of the 2003-05 Financial Plan: ® Parking
■ Transit ,
Governmental Funds ® Golf
Most of the City's programs and functions are Trust and Agency Funds
provided and financed through the following
governmental ftmds, which are distinguished by Also known as fiduciary funds, trust and agency
their measurement focus on determining financial funds are used to account for assets held by the City
position and changes in financial position, rather in a trustee capacity for private individuals,
than upon determining net income: organizations,or other governmental agencies.
® General Fund Agency funds are custodial in nature (assets equal
® Special Revenue Funds liabilities) and do not measure the results of
operations (revenues, expenditures, and changes in
• Downtown Association fund balance). Because of their custodial nature,
• Gas Tax agency funds are not typically included in budgetary
• Transportation Development Act documents. In this case, however, the City is
• Community Development Block Grant directly responsible for the day-today management
• Law Enforcement Grants Fund 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-2
ANGES IN FINANCIAL ° • •
ALL FUNDS COMBINED
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Tax Revenues 25,807,300 26,503,200 28,343,300 29,694,100
Fines and Forfeitures 957,400 1,030,500 1,075,000 1,093,500
Investment and Property Revenues 1,870,400 1,852,500 1,028,800 896,000
From Other Governments 13,988,100 10,312,300 23,385,800 11,519,000
Service Charges
Governmental Funds 6,528,400 6,755,200 5,673,800 6,611,700
Enterprise Funds 20,822,500 22,151,100 21,494,800 23,580,400
Other Revenues 809,200 346,000 2,279,800 132,000
Total Revenue 70,783,300 689950AN 83,281,300 73,526,700
Espendftares
Operating Programs
Public Safety 13,897,200 15,328,000 17,165,000 18,301,400
Public Utilities 7,928,900 8,280,200 9,882,500 9,518,500
Transportation 4,411,400 4,915,000 4,997,300 4,990,500
Leisure,Cultural&Social Services 4,908,100 5,128,800 5,667,400 5,869,000
Community Development 4,406,800 4,548,400 5,510,400 5,282,400
General Government 6,811,300 7,364,600 8,758,300__ 9,061,800
Total Opeuting Programs 42,363,700 45,565,000 51,980,900 53,023,600
Capital Improvement Plan Projects 24,203,500 16,398,300 75,341,300 30,944,600
Debt Service 6,008,400 6,368,400 6,676,800 _ 7,001,900
Total Expenditures 72;573,600 68,331,700 1339999,000 90,970,100
Other Sources(Uses)
Operating Transfers In 8,273,700 6,304,100 6,629,400 5,091,200
Operating Transfers Out (8;273,700) (6,304,100) (6,629,400) (5,091,200)
Proceeds from Debt Financings 5,263,300 2,151,100 25,339,800 17,698,800
Potential MOA Adjustments (340,800) (541,900)
Other Sources(Uses) (683,900)
Expenditure Savings 434,100 655,700
Total Other Sources(Uses) 5,263,300 2,151,100 259433,100 17,128,700
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 3,471,000 2,770,200 (25,284,600) (314,700)
Fund Balance(Worldng Capital,
Beginning of Year 42,836,500 46,307,500 49,077,700 .23,793,100
Fund Balance/Working Capital,
End of Year
Reserved for Debt Service 1;568,500 1,568,500 1,568,500 1,568500
Unreserved 44,739,000 47,509,200 22,224,600 21,909,900
Total Fund Balance/Working Capital $46,307,500 $49,0779700_ $23,793,100 $23,478,400
G-3
CHANGES IN FINANCIALPOSITION
ALL GOVERNMENTAL FUNDS COMBINED
2001-02 2002-03 2003-04 2004.05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Tax Revenues 25,807,300 26,503,200 28,343;300 29,694,100
Fines and Forfeitures 321,700 330,600 330,000 330,000
Investment and Property Revenues 923,100 960,200 429;300 430,000
From Other Governments 11,234,900 7,576,200 18,150,600 9,379,700
Service Charges 6,528,400 6,755,200 5,673,800 6,611,700
Other Revenues 495,900 250,800 752,800 115,000
Total Revenues 45,311,300 42,376,200 53,679,500 46,560,500
Expenditures
Operating Programs
Public Safety 13,897,200 15,328,000 17,165,000 18,301,400
Transpaatation 1,954,100 2,015,900 2,018,200 1,949,700
Leisure,Cultural&Social Services 4,540,000 4,753,800 5,257,400 5,468,300
Community Development 4,406,800 4548,400 5,510,400 5,282,400
General Government 6,839500 7,393,900 8,827,400 9,110,600
TotalOperadng Programs 31,637,600 34,040,000 38,778,400 40,112,400
Reimbursed Expenditures (2,895,900) (2,982500) (3393,200) (3,472,600)
Total Operating Expea t res 28,741,700 31,057500 35,385,200 36,639,800
Capital Improvement Plan Projects 12,222,400 9,326,800 35,392,600 9,534,700
Debt Service 2,036,700 2,018,000 2,095,200 2,001,400
Total Expenditures 43,0009500 42,4029300 7295739000 45,1759,900
Other Sources(Uses)
Operating Transfers In 8,052,000 6,052,100 6,408,600 4,882,300
Operating Transfers Out (8,273,700) (6,304,100) (6,629,400) (5,091,200)
Proceeds from Debt Financings (163,300) 471,600 51900,800 1;818,800
Potential MOA Adjustments (269,200) (419,900)
Other Sources(Uses) (683,900)
Expenditure Savings 334,100 719,600
Total Other Sources(Uses) (385,000) 219,600 5,744,900 1,225,700
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 1,925,500 193,500 (13,448,300) (389,700)
Fund Balance,Beginning of Year. 23,380,300 25,305,800 25,499,300 12,051,000
Fund Balance,End of Year
Reserved for Debt Service 1,568500 1,568500 1568,500 .1568,500
Unreserved 23,737,300 23,930,800 10,482500 10,092,800
Total Fund Balance $25,305,800 $25,499,300 $12,051,000 $11,661,300
G-4
CHANGES POSITION
ALL ENTERPRISE AND AGENCY FUNDS COMBINED
2001-02 2002-03 2003-04 200445
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Fines and Forfeitures 635,700 699,900 745,000 763,500
Investment and Property Revenues 947,300 892;300 599,500 466,000
From Other Governments 2,753,200 2,736,100 5,235,200 2,139,300
Service Charges 20,822,500 22,151,100 21,494,800 23,580,400
Other Revenues 313,300 95,200 1,527,000 17,000
Total Revenues 25,472;000 26,574,600 29,601,500 26,9669200
Expenditures
Operating Programs
Public Utilities 7,928,900 8,280,200 9,882,500 9,518,500
Transportation 2,457,300 2899,100 2,979,100 3,040,800
Leisure,Cultural&Social Services 368,100 375,000 410,000 400,700
General Government 2,867,700 2,953,200 3,324,100 3,423,800
Total Operating Programs 13,622,000 14507500 16595,700 16,383,800
Capital Improvement Plan Projects 11,981,100 7,071,500 39,948,700 21,409,900
Debt Service 3,971,700 4,350,400 4581,600 5,000500
Total Expenditures 29,574,800 259929,400 619126,000 429794,200
Other Sources(Uses)
Operating Transfers In(Out) 221,700 252,000 220,800 208,900
Proceeds from Debt Financings 5,426,600 1,679500 19,439,000 15,880,000
Expenditure Savings 100,000 (63,900)
Potential MOA Adjustments (71,600) (122,000)
Total Other Sources(Uses) 59648,300 1,931,500 19,688,200 15,903,000
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 1545,500 2576,700 (11,836,300) 75,000
Working Capital,Beginning of Year 19,456200 21,001,700 23,578,400 11,742,100
Worldng Capital,End of Year $21,001,700 $23,578,400 $11,742400 $1128179100
G-5
CHANGES IN FINANCIAL POSITION
GENERAL FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Tax Revenues 25,807,300 26,503,200 28,343,300 29,694,100
Fines and Forfeitures 321,700 330,600 330;000 330,000
Investment and Property Revenues 742,500 812,700 347,000 347,000
From Other Governments 3,373,500 3,652,800 2,916,700 3,263,200
Service Charges 4,409,900 4,011,400 4;341,300 4,869,600
Other Revenues 179,700 104,900 170,300 75,000
Total Revenues 34,834,600 359415,600 36,448,600 38,578,900
Expenditures
Operating Programs
Public Safety 13,897,200 15;328,000 17,165,000 1001,400
Transportation 1,954,100 2,015,900 2,018,200 1,949,700
Leisure,Cultural&Social Services 44540,000 4,753,800 5,257,400 5,468,300
Community Development 3,852,000 3,925,000 4,870,300 4,672,200
General Government 6,811,300 7,364,600 8,758,300 9,061,800
Total Program Expenditures 31,054,600 33,387,300 38,069,200 39,453,400
Reimbursed Expenditures (2,895,900) (2,982,500) (3;393,200) (3,472,600)
Total Ex mWft res 28,158,700 309404,800 34,676,000 35,980,800
Other Sources(Uses)
Operating Transfers In 934,700 897,800 898,000 906,300
Operating Transfers Out (7,227,900) (5,291,200) (5,731,400) (4,184,900)
MOA&Other Compensation Adjustments (269,200) (419,900)
Proposed State Budget Takeaway (683,900)
Expenditure Savings 334,100 719,600
Total Other Sources(Uses) (6,2939200) (493939400) (4,768,500) (3,662,800)
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 382,700 617,400 (2,995,900) (1,064,700)
Fund Balance,Beginning of Year 9,069;300 9,452,000 10,069,400 7,073,500
Fund Balance,End of Year $99452,000 $109069,400 $7,073400 $6,008,800
G-6
CHANGES a a • • •
DOWNTOWN ASSOCIATION FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETID BUDGET
Revenues
Investment and Property Revenues 6,200 3,700 4,000 4,000
Service Charges 402,200 397,000 357,400 380,600
Other Revenues 1300
Total Revenues 408,400 402,000 361,400 384AN
Expenditum
Operating Programs-
Community Development 383,800 410,400 361,400 381,000
Total Expenditures 383,800 410,400 361AN 3819000
Other Sources(Uses)
Operating Transfers In
Total Other Sources(Uses)
Revenues and Other Sources Over(Under)
EVenditures and Other Uses 24,600 (8,400) 3,600
Fund Balance,Beginning of Year 44,800 69,400 61,000 61,000
Fund Balance,End of Year $699400 $61,000 $61,000 564,600
G-7
' • •
- CHANGES IN
GAS TAX FUND
2001-02 2002-03 2003-04 200445
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
From Other Governments-
Gasoline Tax 869,800 863,200 876,500 885,200
Traffic congestion grant 111,100 115,100
Total Revenues 980,900 978,300 876,500 8851200
Other Sources(Uses)
Operating Transfers Out (980,900) (978,300) (876,500) (885,200)
Total Other Sources(Uses) (980,900) (978,300) (876,500) (885400)
Revenues and Other Sources Over(Under)
Expenditures and Other Uses
Fund Balance,Beglnnmg of Year
Fund Balance,End of Year $ - $ - $ - $
G-8
CHANGES IN FINANCIAL POSITION
TRANSPORTATION DEVELOPMENT ACT (TDA)FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
From Other Governments- 21,200 34,600 20,500 21,100
Total Revenues 21,200 34,600 20,500 21,100
Other Sources(Uses)
Operating Transfers Out (21;200) (34,600) (20.500) (21,100)
Total Other Sources(Uses) (21,200) (34,600) (20,500) (21,100)
Revenues and Other Sources Over(Under)
EVenditures and Other Uses
Fund Balance,Beginning of Year
Fund Balance,End of Year $ - $ - $ - $
G-9
POSITION
- CHANGES IN- FINANCIAL
CONRAUN=DEVELOPMENT BLOCK GRANT(CDBG)FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
From Other Governments
CDBG Allocation 1,153,800 1,151,700 1,555,100 818,300
State Grant Close-Out 22,200 900 23,900
Total Revenues 1,176,000 1,151,700 11556,000 842,200
Expenditures
Operating Programs
Leisure,Cultural&Social Services 171,000 213,000 278,700 229;200
General Government 28,200 29,300 69,100 48,800
Tocol Operating Progmms 199,200 242,300 347,800 278,000
Capital Improvement Plan Projects 655,300 587,500 873,200 235,300
Debt Service 321,500 321,900 335,000 328,900
Total Expenditures 1,176,000 1,151,700 14556,000 842,200
Other Sources(Uses)
Operating Transfer In
Proceeds From Debt Financing
Total Other Sources(uses)
Revenues and Other Sources Over(Under)
Expenditures and Other Uses
Fund Balance,Beginning of Year
Fund Balance,Eud of Year $ - $ - $ - $
G-10
CHANGES IN FINANCIAL POSITION
LAW ENFORCEMENT GRANTS FUND
2001-02 2002-03 2003-04 200445
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Investment and Property Revenues 20,700 9,100 10,000 10,000
From Other Governments 53,400 179,100 107,800
Service Charges 16,700 13,400 10,300 10,600
Total Revenues 90,800 201,600 128,100 20,600
Expenditures
Operating Programs
Public Safety
Total Operating Expenditures
Capital Improvement Pian Projects 9,700 156,800 305,600
Total Expenditures 9,700 156,800 305,600
Other Sources(Uses)
Operating Transfer In 4,900 9,900
Operating Transfer Out (43,700) (11000)
Total Other Sources(Uses) (38,800) 9,900 (11000)
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 42,300 54,700 (178,500) 20,600
Fund Balance,Beginning of Year 174,800 217,100 271,800 93,300
Fund Balance,End of Year $217,100 $271,800 $937300 $111900
G-11
CHANGES IN FINANCIAL " • •
CAPITAL OUTLAY FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
From Other Governments 3,708,600 1,122,800 8,139,100 2,213,000
Service Charges 47,400
Other Revenues 113,800 133,900 542,500
Total Revenues 39822,400 19256,700 8,729,000 292139000
Expenditures
Capital Improvement Plan Projects 7,718;500 6,937500 25,610,600 5,776,600
Total Expenditures 7,718,500 6,937,500 25,610,600 5,776,600
Other Sources(Uses)
Operating Transfers In 4,685500 2,761,600 3,316,700 1,744,800
Proceeds from Debt Financing 471,600 5,900,800 1,818,800
Total Other Sources(Uses) 4,685,500 3,233,200 9,217,500 3,563,600
Revenues and Other Sources Over(Under)
Egmmifdures and Other Uses 789,400 (2,447,600) (7,664,100)
Fund Balance,Begfmning of Year 9,322,300 10,111,700 7,664,100
Fund Balance,End of Year $ 10,1119700 $ 796641100 $ - $ -
G-12
CHANGES IN FINANCIAL POSITION
PARKLAND DEVELOPMENT FUND
2001-02 2002-03 2003-04 200445
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Investment and Property Revenues 21,900 30,700 20,000 20,000
From Other Governments 403,500 125,000
Service Charges
Park In-Lieu Fees 493,600 170,900 5,000 5,000
Dwelling Unit Fees 4,900 2,400 5,000 5,000
Total Revenues 520,400 204,000 433,500 155,000
Expenditures
Capital Improvement Plan Projects 27,100 293,100 1,288,500 193,800
Total Expenditures 27,100 293,100 1,2889500 1939800
Other Sources(Uses)
Operating Transfers In
Operating Transfers Out
Total Other Sources(Uses)
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 493,300 (89,100) (855,000) (38,800)
Fund Balance,Beginning of Year 554,000 1,047,300 958,200 103,200
Fund Balance,End of Year $1,0477300 $958,200 $103400 $64,400
G-13
CHANGES ♦ ♦ POSITIOR
TRANSPORTATION RAPACT FEE FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Investinem and Property Revenue 39,200 44,400 10,000 10,000
From Other Governments 605,500
Service Charges 638,200 1,275,600 415,800 834,600
Other Revenues
Total Revenue 677,400 1,320,000 1,031,300 8449600
Expenditures
Capital Improvement Plan P%yects 69,500 100,900 2,861,700 1,115,000
Total Expenditures 699500 100,900 298619700 1,115,000
Other Sources(Uses)
Operating Transfer Out
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 607,900 1,219,100 (1,830,400) (270,400)
Fund Balance,Beginning of Year 273,800 881,700 2,100,800 270,400
Fund Balance,End of Year $881,700 $2,100,800 $270,400
G-14
CHANGESM FINANCIAL POSITION
OPEN SPACE PROTECTION FUND
2001-02 2002-03 2003-04 200445
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Service Charges 58,800
From Other Governments 1,921,300 456,900 3;525,000 2,030,000
Investment and Property Revenue 24,400 4,100 2,000 2.000
Other Revenues 105,800
Total Revenues 2,110,300 461,000 .3,527,000 2,0329000
Expenditures
Capital Improvement Plan Projects 2,848,300 251,500 4,025,600 2,130,000
Total Expenditures 2,848,300 2519500 4,0259600 2,1301000
Other Sources(Uses)
Operating Transfer In 250,000 200,000 .100,000
Revenues and Other Sources Over(Under)
Enmmdihrns and Other Uses (488,000) 409,500 (498,600) 2,000
Fund Balance,Beginning of Year 585,800 97,800 507,300 8,700
Fund Balance,End of Year $97,500 $507;300 $8,700 $109700
G-15
CHANGES IN FINANCIAL POSITION
AIRPORT AREA nM PACT FEE FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Service Charges 39,200 136,700 28,100 28,900
Investment and Property Revenue 10,900 .10,400 6,000 6,200
Total Revenues 50,100 147,100 34,100 35,100
Expenditures
Capital Improvement Plan Projects
Total Expenditures
Other Sources(Uses)
Operating Transfer In
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 50,100 147,100 34,100 35,100
Fund Balance,Beginning of Year 240,200 290,300 437,400 471,500
Fund Balance,End of Year $290,300 $4377400 $471,500 $5069600
G-16
CHANGES IN-FINANCIAL POSITION-
AFFORDABLE
• •AFFORDABLE HOUSING FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Service Charges 464,900 747,800 463,500 477,400
Investment and Property Revenue 20,000 28,300 15,300 15,800
Total Revenues -484,900 776,100 478,800 493,200
Expenditures
Capital Improvement Pian Projects 215,000
Total Expenditures 215,000
Other Sources(Uses)
Operating Transfer In
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 484,900 561,100 478,800 493,200
Fund Balance,Beginning of Year 201,900 686,800 1,247,900 1,726,700
Fund Balance,End of Year $686,800 $1447,900 $1,726,700 $2,219,900
G-17
aNGES IN -FINANCIALPOSITION
F7 EET REPLACENMNT FUND
2001-02 2002-03 2003-04 2004.05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Investment and Property Revenues 37,300 16,800 15,000 15,000
Service Charges
Other Revenue
Sale of Surplus Property 96,600 10,700 40,000 40,000
Total Revenues 1331900 27,500 55po 559000
Expenditures
Capital lmprovernent Pian Projects 994,000 784,500 427,400 84,000
Total Expenditures 894,000 784,500 4279400 84,000
Other Sources(Uses)
Operating Transfers In 461,700 486,700 433,700 458,700
Total Other Sources(Uses) 461,700 4869700 433,700 4589700
Revenues and Other Sources Over(Under)
Expenditures and Other Uses (298,400) (270,300) 61,300 429,700
Fund Balance,Beginning of Year 1,181,600 883,200 612,900 674,200
Fund Balance,End of Year $883,200 $612,900 $674,200 $1,103,900
G-18
CHANGES + + 'POSITION
DEBT SERVICE FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Expenditures
Debt Service
.1994 Refunding Revenue Bonds 381,600 382,400 381,200
1996 Financing Issue 524,200 520,500 521,500 521,700
2001 Refunding Revenue Bonds 809,400 793,200 799,700 800,600
Energy Conservation Lease Financing 57,800 56,500
2004 Refunding Revenue Bonds 293,700
Total Expenditures 1,715,200 1,696,100 1,760,200 1,6729500
Other Sources(Uses)
Operating Transfers In 1,715,200 1,696,100 1,760,200 1,672,500
Proceeds from Debt Financing (163,300)
Total Other Sources(Uses) 1451,900 1,696,100 19760,200 1,672,500
Revenues and Other Sources Over(Under)
Expenditures and Other Uses (163,300)
Fund Balance,Beginning of Year 1,731,800 1,568,500 1,568,500 1,568,500,
Fund Balance,End of Year
Reserved for Debt Service 1,568,500 1,568,500 1,568,500 1,568,500
Unreserved -
Total Fund Balance $1468,500 $1,561500 $1468,500 $1,568,500
G-19
CHANGES a a POSITION
WATER FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Service Charges
Water Sales
Water Service Charges 7,055,700 6,976,800 7,092,400 7,739,500
Sales to Cal Poly 414,600 450,600 476,000 504,900
Development Impact Fees 1,546,500 2,650,600 1,011,000 1,873,800
Connection Charges and Meter Sales 34,900 51,800 22,500 22,500
Account Set-up Fee 99,100 130,600 102,500 105,600
Other Service Charges 114,800 140,100 107,500 110,700
Total Service Charges 9,265,600- 10,400,500 8,811,900 10,357,000
Other Revenues 313,300 88,600 15,000 15,000
From Other Governments 5,000 5,000 2,869,500
Investment and Property Revenues 504,300 443,500 250,000 184,600
Total Revenues 109088,200 109937,600 11,946,400 10,556,600
Expenditures
Operating Programs
Public Utilities 3,866,400 3,973,500 4,702,400 077,200
General Government 1,104,500 .1,137,600 1,321,200 1,360,800
Total Operating Programs 070,900 5,111,100 6,023,600 5,938,000
Capital Improvement Plan Projects 3,209,200 2,058,100 19,921,300 11,069,500
Debt Service 1,166,100 1,129,000 1,108,300 1,678,600
Total Expenditures 9,346,200 8,298,2110 27,053,200 18,686,100
Other Sources(Uses)
Other Sources(Uses)
Proceeds from Debt Financing 152,400 8,883,200 8,085,000
Potential MOA Adjustments (27,200) (45,300)
Operating Transfer Out (10,400)
Total Other Sources(Uses) 152,400 81845,600 8,039,700
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 742,000 2,791,800 (6,261,200) (89,800)
Working Capital,Beginning of Year 8,874,700 9,616;700 12,408,500 6,147,300
Workbag Capital,End of Year $9,6169700 $12,408,500 $6,147,300 $6,057,500
G-20
CHANGES IN FINANCIAL POSITION
SEWER FUND
2001-02 2002-03 2003-04 .2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Service Charges
Customer Sales
Sewer Service Charges 6,880,600 6,958,800 7,400,000 7,959,800
Sales to Cal Poly 313,400 229,600 250,000 262,500
Industrial User Charges 39,800 47,700 47,000 47,500
CUPA Inspection Fees 39,600 40,200
Development Impact Fees 761,500 977,900 400,000 655,600
Other Service Charges 118,900 .11,700 7,900 10,000
Total Service Charges 8,153,800 8,265,900 8,104,900 8,935,400
Other Revenue
Investment and Property Revenues 173,600 .163,300_ 143,900 _ 66,300
Total Revenues 8,327,400 8,429,200 8,248,800 9,001,700
Expenditures
Operating Programs
Public Utilities 3,474,100 3,768,600 4,489,700 4,251,400
General Government 986,400 1,015500 1,076,900 1,109,200
Total Operating Programs 4,460500 4,784,100 5,566,600 5;360,600
Capital Improvement Plan Projects 1,692,800 1,857,100 5,198,900 8,686,800
Debt Service 2,129,400 2,099,700 2,418,600 2,412,200
Total Expenditures 8,282,700 897409900 13,184,100 169459,600
Other Sources(Uses)
Proceeds from Debt Financing 1,920,900 7,795,000
Potential MOA Adjustments (29500) (43,700)
Operating Transfer In 10,400
Other Sources(Uses) 100,000 (63,900)
Total Other Sources(Uses) 29001,800 71687,400
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 44,700 (311,700) (2,933,500) 229,500
Working Capital,Beginning of Year 5,080,000 5,124,700 4,813,000 1,879500
Working Capital,End of Year $5424,700 $4,8139000 $1,879400 $2,109,000
G-21
CHANGES POSITION
PARHING FUND
2001-02 2002-03 2003-04 2004-0
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Service Charges
Parking Meter Collections
Lots 414,600 451,400 354,500 308,200
Streets 762,800 821,700 898,200 896,700
Parking Structure Collections 379,300 435,200 531,800 735,700
Long-Term Parking Revenues 110,800 286,800 342,300 430,800
Lease Revenues 162;000 131,200 169,600 160,900
Parking In-Lieu Fees 75,400 64,900 587,500 106,600
Other Service Charges 101,500 11,600 300. 100
Tatal Service Charges 2,006,400 2,202,800 2,884,200 2,639,000
Investment and Property Revenues 237,700 254,400 181,500 191,000
Other Governments 75,000
Fines and Forfeitures 635,700 699,900 745,000 763,500
Other Revenues 1,510,000
Total Revenues 2,879,800 392329100 3,320,700 39593,500
Expenditures
Operating Programs
Transportation 875,100 1,019,200 1,199,400 1,335,600
General Government 313,200 322,600 413,800 4262W
Tottil Operating Programs 1,188,300 1,341,800 1,613,200 1,761,800
Capital Improvement Plan Projects 5,843,600 2,176,700 13,070,400 1224,300
Debt Service 676,200 1,121,700 1,054,700 909,700
Total Expenditures 7,708,100 4,640,200 15,738,300 3,895,800
Other Sources(Uses)
Proceeds from Debt Financing 5,426,600 1,527,100 8,634,900
Other Sources(Uses)
Potential MOA Adjustments (6,900) (12,200)
Total Other Sources(Uses) 5,426,600 1,527,100 8,628,000 (12,200)
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 598,300 119,000 (1,789,600) (314,500)
Working Capital,Beginning of Year 4,529,200 5,127,500 5,246,500 3,456,900
Working Capital,End of Year $59127400 $5,246,500 . $32456,900 53,142,400
GmM
POSITION
- CHANGES IN FINANCIAL
TRANSIT FUND
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Investment and Property Revenues 5,700 2,600 2,600
From Other Governments
TDA Revenues 1,236,900 1,182,900 1,265,000 1,339,300
Other Grants 118,900
FTA Grants 1,511,300 1,354,300 1,100,700 800,000
Service Charges 370,500 361,100 385,400 397,500
Other Revenues 6,600 2,000 2,000
Total Revenues 39118,700 30029,500 2,7559700 2,541,400
Operadmg Programs
Transportation 1,582,200 1,879,900 1,779,700 1,705,200
General Government 270,800 278,900 285,800 294,400
ToW Operudng Programs 1,853,000 2,158,800 2,065,500 1,999,600
Capital Improvement Plan Projects 1,185,500 736,700 928,900 339,300
Total Expenditures 3,038,500 218959500 2,9949400 2;33000
Other Sources(Uses)
Potential MOA Adjustments (2,700)
Other Revenue Sources
Expenditure Savings
(2,700)
Revenues and Other Sources Over(Under)
EMmmditures and Other Uses 80,200 134,000 (238,700) 199,800
Worldng Capital,Beginning of Year 187,100 267,300 401,300 162,600
Worldng Capital,End of Year $267,300 $401,300 $1629600 $362,400
G-23
CHANGES IN FINANCIAL ° i i
GOLF FUND
2001-02 2002-03 2003-04 2004.05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Service Charges
Retail Sales 9,200 12,800 16,000 16,500
Green Fees 223,700 229,900 236,800 243,900
Other Fees 38,100 37,100 41,000 42,200
Total Service Charges 271,000 279;800 293,800 302,600
Other Revenues
Investment and Property Revenues 1,600 3,000 1,500 1,500
Total Revenues 272,600 282,800 295,3110 304,100
Expenditures
Operating Programs
Leisure;Cultural 8r.Social Services 368,100 375,000 410,000 400,700
General Government 113,700 117,100 103,200 106,300
Total Operating Programs 481,800 492,100 513,200 507,000
Capital Improvement Plan Projects 13,300 67,000
Total Expenditures 481,800 505,400 5801200 5071000
Other Sources(Uses)
Operating Transfers In 221,700 252,000 220,800 208,900
Potential MOA Adjustments (5,800) (6,000)
Total Other Sources(Uses) 221,700 252,000 215,000 202,900
Revenues and Other Sources Over(under)
Expenditures and Other Uses 12,500 29,400 (69,900)
Working Capital,Beginning of Year 28,000 .40,500 69,900
Working Capital,End of Year $40,500 $69,900
G-24
CHANGES :IN FINANCIAL POSITION
WHALE ROCK CONEMSION
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Revenues
Service Charges
Member Agency Contributions 477,700 447,300 717,600 651,900
Water Distribution Charges 276,400 191,800 296,000 296,000
Other Revenues 1,100 1,900 11000 1,000
Total Service Charges 755,200 641,000 1,014,600 948,900
Investment and Property Revenues 30,100 .22,400 20,000 20,000
Total Revenues 785,300 663,400 1,0349600 968,900
Eipenditures
Operating Programs
Public Utilities 588,400 538,100 690,400 689,900
General Government 79,100 81,500 123,200 _ 126,900
Total Operating Program 667,500 619,600 813,600 816,800
Capital Improvement Plan Projects 50,000 229,600 762,20() 90,000
Total Eapeoditures 717,500 849,200 1,575,800 9069800
Other Sources(Uses)
Potential MOA Adjustments (2,200) (12,100)
Total Other Sources(Uses) (2,200) (129100)
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 67,800 (185,800) (543,400) 50,000
Working Capital,Beginning of Year 757,200 825,000 639200 95,800
Working Capital,End of Year $8259000 $6392200 $95,800 $145,800
G-25
Section H
FINANCIAL & STATISTICAL TABLES
FINANCIAL AND ► ► TABLES
OVERVIEW
This section provides summaries that integrate the Staffing Summaries
other Financial Plan sections as well as provide
supplemental financial and statistical information. E Regular Positions by Department
Generally, each schedule provides information for ® Regular Positions by Function
four fiscal years: last two completed fiscal years
(2001-02 and 2002-03); and the two fiscal years ® Temporary Full-Time Equivalents (FI'E's) by
covered by the 2001-03 Financial Plan(2003-04 and Function
2004-05). The following schedules are included in
this section: Other Statistical and Financial Summaries
Revenue and Expenditure Summaries 11 Appropriations Limit History
® Summary of Key Revenue Assumptions ® Revenue and Expenditure Trends: Last Five
Completed Fiscal Years
® Revenues by Major Category and Source ® Demographic and Statistical Summary
® Total Expenditures by Type and Function
Interfund Transactions
■ Reimbursement Transfers
■ Operating Transfers
H-1
FINANCIAL • 1 STATISTICAL TABLES
SUMMARY OF KEY REVENUE ASSUMPTIONS
GENERAL FUND
Five-Year Forecast and 2003-05 Financial Plan. One of the key analytical tools developed during the 2003-05
Financial Plan process was a comprehensive five year financial forecast for the General Fund. This forecast
considered key revenue and expenditure projection factors such as population,increases in the consumer price index
(CPI)and other growth fags. The trending of these key factors and their effect on revenues and expenditures for the
past fifteen years provided an historical basis for the five year financial forecast. The forecast was initially prepared in
December 2002 and updated in April 2003. With some revisions,this forecast became the basis for the revenue
projections in the 2003-05 Financial Plan.
2003-04 Mid-Year Budget Review. As part of the 2003-04 mid-year budget review,the revenue assumptions included
in the 2003-05 Financial Plan were comprehensively reexamined based on actual results for 2002-03 as well as
emerging trends at the mid-point of the year. As a result,General Fund revenues for the 2003-05 Financial Plan period
were reduced by$1.9 million($1.1 million in 2003-04 and$800,000 in 2004-05). Key downward adjustments at that
time included:
■ Reduced vehicle license m-hen fees(VLF)of$808,500 in 2003-04 due to State budget cuts in this revenue source.
• Reduced transient occupancy taxes of$338,000 in 2003-04 to reflect lower a base from 2002-03 than initial
estimates,and"flat"sales from 2002-03 compared with the original estimated growth rate of 5%;and$431,700 in
2004-05 to reflect a lower"base"in 2003-04 and a reduction in the projected growth rate from 5%to 3%.
■ Reduced sales taxes for 2004-05 of$350,000 to reflect:slower opening of Costco by one-quarter($125,000 based
on full-year revenues of"net revenues"of$500,000 after adjusting for transfer affects);and based on its status,
no revenues from the Airport Area(initially estimated based on annual"base"revenues of$450,000
prorated for half of the year,or$225,000 in 2004-05).
2004-05 Financial Plan Supplement. In the mid-year budget review,we noted that further downward revisions
might be needed in the 2004-05 Supplement based on:trends at that time in development review fees;sales taxes
depending upon the status of the Costco project;and the possibility of more State takeaways.Overall,the 2004-05
Supplement reflects find=General Fund reductions in revenue estimates during 2003-05 of$1.8 million($600,000 in
2003-04 and$1.2 million in 2004-05). The three"foreshadowed"revenues noted above are the main drivers for this as
summarized below:
tit Reduced development review fees of$607,200 in 2003-04 and$236,000 in 2004-05.
® Reduced"net"sales tax from Costco of$250,000 based on an April 2005 opening date rather than Fall 2004.
• Estimated further State takeaways of$684,000 in 2004-05 based on the Governor's proposed two-year local
government package. If implemented,this would involve a complicated,long-term swap of the"VLF Backfill'for
a comparable increase in property revenues,less the proposed two-year takeaway of$684,000 annually. Rather
than adjust underlying revenue projections for these two sources based on solely on a "proposal,"the impact of this
takeaway is shown under"other sources and uses"in the General Fund's changes in financial position-
fop ten General runa --
The following provides a brief description of the City's top ten General Fund revenues along with an overview of the
assumptions used in preparing 2003-05 revenue projections. These"top ten"revenues account for over 95%of total
General Fund revenues.
® Sales Tax The City currently receives 1%from all taxable retail sales occurring in its
Gram by 7.7%in 2003-04 limits. This is collected for the City by the State of California along with
Gr~bv 0.6%in 2004-05 their component of the sales tax(5%for the State General Fund and 1%for
2003-04 revenue $10,964,300 local transportation purposes,for a total sales tax rate in San Luis Obispo
2004-05 revenue x11,468,200 County of 7%). The existing sales tax base is projected to grow by 3%
96 romt,rVe,A,e 31 annually in both 2003-04 and 2004-05. In addition to this,a net increase of
H-2
FINANCIAL • e STATISTICAL 1
e
SUMMARY OF KEY REVENUE ASSUMPTIONS
$250,000 is projected in 2003-04 from the recently opened Home Depot
For 2004-05,an additional$175,000 is projected from the following
sources:based on"net"annual revenues of$500,000(after adjusting for
transfer affects),$125,000 from Costco assuming an April 2005 opening;
and$50,000 from the Copeland project($200,000 on an annual basis
prorated for 25%of the year).
Impact of the"Triple Flip." Effective October 2004,the State plans to
reduce the City's sales tax rate by 25%(to an effective nue of 0.75
percent rather than the City s locally enacted rate of 1%)as part of a
needlessly complicated,"zero-sum"swap in sales tax revenues in
creating a"new"dedicated repayment source for its$15 billion deficit
reduction bond issue.The State plans to backfill this loss with a
complicated shift in contributions to the"Educational Revenue
Augmentation Fund;"and a new backfill source called"sales tax
in-lieu." It is not clear at this time how this"in-lieu"revenue source
should be classified. However,since it is the State's intent to backfill
this lost revenue"dollar-for-dollar"based on sales tax revenues,for
simplicity at this time we consolidated both the City's reduced rate of
0.75%and the"in-lieu"revenue under"general sales taxes."
® Property Tax Under.Proposition 13 adopted in June of 1978,property taxes for general
Grows by 6.5%in 1003-04 purposes may not exceed 1%of market value. Property tax assessment,
Grows by 6.5%in 2004-05 collection and apportionment are performed by the County.The City
2003-04 revenue S5.947,M receives approximately 14%of the levy within its limits.Assessment
2004-05 manor $6,333,900 increases to reflect cement market value are allowed when property
%o romtrevenue 16% ownership changes or when improvements are made;otherwise,increases
in assessed value are limited to 2%annually.The 2003-05 estimates add
4.5%to this for the next two years based on trends for the past fifteen years.
State's Two-Year Budget Proposal for Local Government. The
Governor's bod8et proposal includes taking away$1.3 billion annually
for the next two years from local gove>nment As noted above,the
impact of this on the City will be.$694,000;and as part of this package,
there will be a complicated,long-term swap of the"VLF Backfill"for a
comparable increase in property revenues(less the proposed two-year
takeaway of$684,000 annually)..Since this is simply a proposal at this
time,we have not revised our underlying revenue projections for these
two sources(in this case,property taxes). The impact of this takeaway
is shown under"other sources and uses"in the General Fund's changes
in financial position.
® Transient Occupancy Tax Transient occupancy taxes(TOT)are levied on all individuals occupying
RemaiesJlat in 200344 their dwelling for 30 days or less. This is generally most applicable to
Grum by 3.0%in 2004-05 room rentals at motels and hotels,although it is also applicable to other
1003-04 revenue 53,840800 types of short term rentals. The TOT rate is 10°/"of the room rental rate.
2004-05 revenue 53,956,00u Although the tax is collected for the.City by the operators,it is a tax on the
%o much revenue r occupant;not the hotel or motel.Based on both long-tern and current
trends,this revenue projection is consistent with the reduction taken at
mid-year to reflect no growth in 2003-04 and 3%for 2004-05
H-3
FINANCIAL • 6 STATISTICAL TABLES
SUbyMARY OF KEY REVENUE ASSUMPTIONS
® Utility Users Tax The City lcvies a 5%tax on all residences and businesses using the
Grows by 4.0%in 1003-04 following utilities:telephone,electricity,natural gas,water and cable
Grows I.0%in 1004-05 television. Although the tax is collected for the City by the utility
2003-04 revenue ni
companies,it is a tax on the user,not the utility. Based on long-term and
1004-05 revenue current trends,trends,this revenue source is projected to grown by 4°/n.
% tom►revenue annually in 2003-05 based on trends for the past fifteen years.
® Vehide License Fees Until 1998-99,the State levied vehicle license fees(VI.F)in the amount of
Reduced by 1896 in 1003-04 2%of the market value of the motor vehicle m lieu of local property taxes.
Grows by 5.0%fivm"base"in 100405 The State then allocated 81..25%of these revenues equally between cities
1003-04 revenue $1,896,400 and counties,apportioned based on population.The State subsequently
1004.05 revenue $2,840,100 reduced this rate by 65%in 1998,but made up the difference to local
% tow revenue agencies through the State General Fund. As part the State budget process,
California cities lost the part of the"VLF backfill"for 2003-04 as the State
bounced back and forth between restoring rates to 1998 levels and
rescinding the backfill,and then again restoring both the rate cut and the
VLF backfill one-month later. The resulting"gap"of reduced fee
collections from mid-June to October 2004,which should have been a
"one-time"loss,cost the City$808,500 in 2003-04.
State's Two-Year Budget Proposal for Local Government. The
Governor's budget proposal includes taking away$1.3 billion annually
for the next two years from local government. As noted above,the
impact of this on the City will be$684,000;and as part of this package,
there will be a complicated,long-term swap of the"VLF Backfill"for a
comparable increase in property revenues(less the proposed two-year
takeaway of$684,000 annually).Since this is simply a proposal at this
time,we have not revised our underlying revenue projections for these
two sources(in this case,VLF). The impact of this takeaway is shown
under"oom sources and uses"in the General Fund's changes in
financial position.
® Franduise Fees Franchise fees are levied by the City on a variety of utilities at various
Tar base grows by 4.0%in 1003-04 rates.The State sets franchise fees for utilities regulated by them(most
Tax base grows bv 4.096 in 1004-05 notably gas and electricity):2%of gross revenues.The City sets rates
200344 revenue $1,ss8so0 on a gross receipts basis for the following utilities:water and sewer
1004-05 revenue $11956,sso (3.51/6),solid waste collection(IOOA);and cable television(5n./o).The
%2cloW revenue 59L underlying revenue base is projected to increase 4.01/6 annually in
2003-05 based on historical trends during the past fifteen years.
® Business Tax Certificates Anyone conducting business in the City is subject to a municipal
Grows by 4.0%in 1003-04 business tax. The tax basis and rate are thesame for all businesses:
Grows by 4.096 in 1004-05 $50 per$100,000 of gross receipts(or one-twentieth of one percent).
1003-04 revenue $1A871100 The tax is not regulatory,and is only imposed for the purpose of
100405 revenue $1,546,600 raising general purpose revenues. Based on recent trends,this
% n
total revs rre 496 revemue.source is projected to grow by 4%annually during 2003-05.
H-4
FINANCIAL ♦ ® STATISTICAL
SUMMARY OF KEY REVENUE ASSUMPTIONS
Service Charges The City sets charges for a broad range of services in accordance
Based on Comprehensive User with a comprehensive user fee cost recovery policy asset forth in
Fee.Cost Recovery Policy Section B(Policies and Objectives)of the Financial Plan. While no
one fee category on its own accounts for more than 1%of total
General Fund revenues,.collectively service charges total$4.9
million, and account for 13%of General Fund revenues.
® Develo mint Review Fees Development review fees recover costs for planumg,building&safety,
2003-W revenues $2,368,400 engineering and fire plan check services. Cost recovery for these
2004-05 revenues $2,900,200 services is generally set at 100°/6 of total costs. However,revenues
% rorat revenue s^i, projections have been reduced($607,200 in 2003-04 and$236,000 in
2004-05)to reflect that applications received prior to September 1,
2003 were"grandfathered"at a lower cost recovery rate,as well as a
slight reduction in development review activity.
® Parr&Rerrmtion Feer Fees are charged for a wide variety of recreation activities including
1003-04 revenues $1,094,600 adult and youth athletics,classes,special events,facility rentals,
1004-05 revenues $.1,127,300 aquatics,teen and senior services,and before and after school programs.
%oftow/revenue 3%J Specific cost recovery goals are set for each activity based on a general
policy framework that cost recovery should be relatively high for
aduh-oriented programs,and relatively low for youth and senior
programs. Overall,recreation fees recover about 40%of total costs.
�i Other Few Fees are also assessed for a wide range of public sa&ty,.transportation
200344 revenues $87J2%
and general government services,including emergency medical services,
1004-05 revenues $8fire service to Cal Poly,maintenance of State highways,and financial
%o carat revenue services to the Central Coast Cities Self Insurance Fund joint powers
authority. These are generally projected to grow about 3%annually.
SPECIAL REVENUE FUNDS
The City maintains five special revenue fiords:Downtown Association Fund,Community Development Block Grant
(CDBG)Fund,Gas Tax Fund,Transportation Development Act(TDA)Fund(to account.for the 2%required
allocation of TDA fiords for bicycle planning)and Law Enforcement Grant Fuad. The following summarizes revenue
assumptions for the two largest funds:Gas Tax and CDBG.
® Gasoline Tax Subventions The State allocates a portion of gas tax revenues to cities under four
Grows b 1.0%annuallin 2003-05 distinct finding categories on a population basis totaling about$18.00
1200344 revenue $876.500 per capita. Gas tax revenues are restricted by the State for street
2004-05 revenue saes400 purposes only(see Section B,Policies and Objectives-Revenue
Distribution,for the City's policy regarding the use of gas tax revenues).
They are projected to grow at 1.0%annually during 2003-05.
H-5
FINANCIALANDSTATISTICAL a
0
SUMMARY OF KEY REVENUE ASSUMPTIONS
® Comm Development Block Grant Community development block grant fiords are allocated by the federal
Bated on Fadmated Allocation government to eligible local agencies for housing and community
2003-04 revenue $115561000 development purposes. Within general program guidelines to assure that
2004-05 revenue $842.200 federal program goals are being met,entitlement cities determinetheir
own projects and priorities. The 2003-04 estimate imchudes carryover
finds from prior years.
ENTERPRISE FUNDS
The City mamtams five enterprise fiords,which account for about 45%of the City s fiscal operations:water,sewer,
parking,transit and golf. Comprehensive rate reviews and revenue requirement projections for the next four years are
presented to the Council as part of the 2003-05 Financial Plan process for each of these fiords.The following is a brief
overview of the enterprise find revenue issues and the rate actions taken by the Council on June 1,2004 as part of the
2004-05 Supplement process-
® Water Fund Largely to accomplish the City's long-term water supply goal,water
12003-W mvnue $1 1,446,aoo rates will increase by 9%effective July 1,2004. This is the first of
2004-05 revenue $10,966,600 several rate increases-estimated to range from 9%to 5%amorally-that
will be necessary over the next seven years to pay for the Nacimiento
pipeline amply project,as well as other needed infrastruchue
improvements. The 2004-05 budget also assumes a significant increase
in development impact fees to.find new developmenes share of the
Nacimiento project
® Sewer Fund In order to continue supporting an adequate capital improvement plan
2603.04 mwmw $&A48.ao0 and avoid large rate increases in the future;the Council approved
2004-05 revenue $9AOI,700 modest rate.increases of 5.5%in 2003-04 and 6.5%in 2004-05. The
2004-05 rate reflects a 1.5%increase over previously adopted rates.
® ParkJ=Fund As previously approved,a$0.15 per hour increase in daily parking
12003-0a revenue $s,3m,7oo garage fees and a corresponding increase to pass card fees will be
2004-05 reve ar S3.593,500 effective July 1,2004. A previously approved increase of$10 per
month on 10-hour meter permits will also become effective July 1,2004.
■ Transit Fund Transit fares are not scheduled to increase:apportionments currently
2003-04 revenue $2,755,700 anticipated from the Federal Transit Administration and State
2004-05 revenue S2.541AN Transportation Development Act are adequate to fiord current transit
service levels.However,we need to continue closely monitoring fire
box recovery ratios for compliance with State regulations.
® Golf Fund Modest increases of 25 cents per round(about 3%)will apply to the
2003-04 revenue $295.340 basic rate structure. The General Fund operating transfer is $9,900 less
2004.05 revenue S304,100 than projected at mid-year.
H-6
FINANCIAL AND STATISTICAL TABLES
REVENUES BY MAJOR CATEGORY AND SOURCE
2001-02 2002-03 2003-04 200405
ACTUAL ACTUAL BUDGETED BUDGET
GENERAL D
Tax Revenues
Sales&use tax
General 10,099,200 10,179,300 10,964,300 11,468,200
Public safety(Proposition 172) 217,300 230,600 237,500 244,600
Property.tax 5,219,000 5,584,200 5,947;300 6,333,900
Transient occupancy tax 3,790,300 3,840,800 3,840,800 3,956,000
Utility users tax 3,532;300 3,666,200 3,820,500 3,973,300
Franchise fees 1,388,100 1,356,200 1,830,800 1,956,500
Business tax certificates 1,355900 1,429,900 1,487,100 1,546,600
Real property transfer tax 205,200 216,000 215,000 215,000
Total Tax Revenues 259807,300 26,503,200 28,343,300 29,694,100
Fines and Forfeitures
Vile code fines 216,900 221,500 220,000 220,000
Other fines and forfeitures 104,800 109,100 110,000 110,000
Total Filmes and Forfeitures 3219700 330,600 330,000 330,000
Investment and Property Revenues
Investment earnings 700,800 766,000 300,000 300,000
Rents&concessions 41,700 46,700 47,000 47,000
Total Investment and Property Revenues 742,500 812,700 3479000 347,000
From Other Governments
Motor vehicle in-lieu 2,467,400 2,621,600 1,896,400 2,840,100
Homeowners&othu property taxes in-lieu 81,800 81,300 82,000 84,000
Oil=in-lieu taxes 44,600 45,800 47,400 48,800
SB 90 rets - - - -
Police training(POST) 48,000 40,100 82,400 84,900
Traffic Safety Grant 131,400
COPS grafi AB3229 100,000 100,000 100,000 100,000
Mutual Aid reimbursements 337,600 596,600 518,300
Booking fee reimbursement 105,400 105,400 105,400 105,400
Other state&federal grants 57,300 62,000 84,800
Total From Other Governments 3,373,500 3,652,800 2,916,700 3,263,200
Service Charges
Police Services
Accident reports 3,100 3,800 4,100 4,200
Alum pests 114,400 131,600 123,000 126,100
DUI cost recovery 10,000 4,100 6,200 6,400
Second response fees 1,600 4,300 5,200 5,300
Booking fee reimbursements 18,500 16,600 17,700 18,100
Tobacco permit fees 12,500 12,500
Other police services 23,100 46,500 49,200 50,400
TntalPolice Sen*es 170,700 206,900 217,900 223,000
H-7
FINA I NC I I AL ♦ , STATI STICAL • C
REVENUES BY MAJOR CATEGORY AND SOURCE
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Fire Services
Cal Poly fire services 168,000 167,100 200,000 200,000
Medical emergency recovery 120,300 131,900 126,100 129,900
Fire-safety/haz that permits 41,800 28,100 50,200 51,700
CUPA fees 18,700 19,300 78,200 80,500
Other fire services 66,600 11,900 4,500 4,500
Total pAre Servkes 415,400 358,300 459,000 466,600
Transportation
Maintenance of state highways 23,700 24,400 25,000 25,000
Zone 9 reimbursements 83,800 67,000 67,000 67,000
Total Transportation 107,500 91,400 92,000 92,000
Development Review
Planning&zoning fees 456,800 480,700 658,400 946,300
Construction plan check&inspections 1,512,000 1,410,900 1,179,800 1,380,000'
inf astruct+±r•plan check&inspections 335,000 76,900 177,100 187,900
Eitcroachnient permits 58,100 60,800 188,100 206,000
Fire plan check&inspections 263,500 178,400 165,000 180,000
Total Development Review 2,625,400 2,207,700 2,368,400 2,900,200
Parks and Recreation
Adult athletic fees 107,200 93,800 103,000 106,100
Youth athletic fees 21,900 20,300 32,000 33,000
Instruction fees 85,700 98,000 97,900 100,800
Special event fees 64,600 77,600 73,900 76,200
Rental&use fees 84,800 77,500 71,800 74,000
Children services 485,000 494,500 539,600 550,500
Teens&seniors 23,700 21,800 24,300 25,000
Aquatics 141,900 150,800 148,500 153,000
Other recreation revenues - 4,400 3,600 3;700
Total Parks and Recreation 1,014,800 1,038,700 1,094,600 1,122x300
General Government
Sales of publications 20,300 39,500 35,000 35,000
CCCJPA reimbursements 50,000 51,500 54,000 10,100
USA marking fees 400 400
Other service charges 5,800 17,400 20,000 20,000
Total General Government 76,100 108,400 1.09,400 65,500
Total Service Charges 41409,900 4,011,400 4,341,300 4,869,600
Other Revenues
Insurance refunds 137,400 7,200
Sale of surplus property 93,200
Other reveres 42,300 97,700 77,100 75,000
Total Other Revenues 179,700 104,900 170v300 75,000
Total General Fund _349834,600 3574159600 36,448,600 38,578,900
H-8
FINANCIAL • ® STATISTICAL TABLES
REVENUES BY MAJOR CATEGORY AND SOURCE
2001-02 2002-03 .2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
e
Downtown Association Fund
Investment and Property Revenues 6,200 3,700 4,000 4,000
Service Charges
Business tax surcharge 163,700 155,300 140,400 144,600
Other service charges 238,500 243,000 217,000 236,000
Total Downtown Association Fund 408,400 402,000 3619400 384,600
Community Development Block Grant Fund
From Other Govemments 1,176,000 1,1519700 1,556,000 842,200
Gas Tax Fund
From Other Governments 980,900 978,300 876,500 885,200
Transportation Development Act Fund
From Other Governments 21,200 34,600 20,500 21,100
Law Enforcement Grant Fund
Invesmtent and Property Revenues 20,700 9,100 10,000 10,000
From Other Governments 53,400 179,100 107,800
Service Charges 16,700 13,400 10,300 10,600
Total Law Enforcement Grant Fund 90,800 201;600 1289100 209600
PROJECTCAPITAL
Capital Outlay Fund
From Other Governments
State of California
Traffic safety grant 40,000
Surface transportation program(STIP/SLTPP) 738,300 1,162,000 1,069,000
State SHA grant 1,686,100 - 1,032,400
Other state grants 7,900 538,700 540,000
Federal Government
Highway and bridge rehabilitation and
replacement(HBRR) 2,022,500 338,700 4,784,500 64,000
Transportation enhancement(TEAj 37,900 552,200
Other federal grants - 69,300 500,000
Service Charges 47,400
Other Revenues
Sale of surplus property - 490,500
Contributions 113,800 133,900 52,000
Total Capital Outlay Fund 3,822,400 1,2569700 8,729,000 2,213,000
Parkland Development Fund
Investment and Property Revenues 21,900 30,700 20,000 20,000
From Other Governments - 403,500 125,000
Service Charges
Park in-lieu fees 493,600 170,900 5,000 5,000
Dwelling unit charge 4,900 2,400 5,000 5,000
Other Revenues -
Total Parkland Development Fund 520,400 204,000 433,500 155;000
H-9
FINA-NCIAL ► , STATISTICAL TABLES
REVENUES BY MAJOR CATEGORY AND SOURCE
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Transportation Impact Fee Fund
Investment and Property Revenues 39,200 44,400 10,000 10,000
From Other Governments - 605;500
Service Charges 638,200 1;275,600 415,800 834,600
Total Transportation Impact Fee Fund 677,400 1,320,000 1,031,300 844,600
Fleet Replacement Fund
Investment and Property Revenues 37,300 16,800 15,000 15,000
Other Revenues
Sale of surplus property 96,600 10,700 _40,000 40,000
Total Equipment Replacement Fund 133,900 27,%0 55,000 55,000
Open Space Protection Fund
Investment and Property Revenues 24,400 4,100 2,000 2,000
From Other Governments 1,921,300 456,900 3,525,000 2,030,000
Service Charges 58,800 -
Other Revenues 105,800 -
Total Open Space Protection Fund 2,110,300 461,000 3;527,000 3,032,000
Airport Area Impact Fee Fund
Investment and Property Revenues 10,900 10,400 6,000 6,200
Service Charges 39,200 136,700 28,100 28,900
Total Airport Area Impact Fee Fund 50,100 147,100 34,100 35,100
Affordable Housing Fund
Investment and Property Revenues 20,000 28,300 15,300 15,800
Service Charges 464,900 747,800 463,500 477,400
Total Affordable Housing Fund 484,900 776,100 478,800 493,200
TOTAL-GOVERNMENTAL FUNDS 45,3111300 42,376400 531679,800 46,560,500
ENTERPRISE & AGENCY FUNDS
Water Fund
Investment and Property Revenues 504,300 443,500 250,000 184,600
Subventions&Grants 5,000 5,000 2,869,500
Service Charges 9,578,900 10,400,500 8,811,900 10,357,000
Other Revenues - 88,600 15AQ 15,000
Total Water Fund 10,088400 1099379600 11,946,400 10,556,600
Sewer Fund
Investment and Property Revenues 173,600 163,300 143,900 66,300
Service Charges 8,153,800 8,265,900 8,104,900 8,935,400
Other Revenue -
Total Sewer Fund 8,327,400 8,429,200 8448,800 9,001,700
Parking Fund
Fines and Forfeitures 635,700 699,900 745,000 763,500
Investment and Property Revenues 237,700 254,400 181,500 191,000
Subventions&Grants 75,000
Service Charges 2,006,400 2,202,800 2,884,200 2,639,000
Other Revenue - 1,510,000
Total Parldng Fund 2,879,800 3,232,100 5,320,700 3,593,500
H-10
FINANCIAL AND a aTABLES
REVENUES BY MAJOR CATEGORY AND SOURCE
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Transit Fund
Investment and Property Revenues 5,700 2,600 2,600
From Other Governments 2,748,200 2,656,100 2,365,700 2,139,300
Service Charges 370,500 362,800 385,400 397,500
Other Revenues - 4,900 2,000 2,000
Total Transit Fund 3;118,700 3,029,500 2,755,700 2,541,400
Golf Fund
Investment and Property Revenues 1,600 3,000 1,500 1,500
Service Charges 271,000 279,800 293,800 302,600
Total Golf Fund 272,600 282,800 295,300 304,100
Whale Rock Commission
Investment and Property Revenues 30,100 22,400 20,000 20,000
Service Charges 755,200 641,000 1,014,600 948,900
Total Whale Rock Commission.Fund 785,300 663,400 1,034,600 %8,900
Total Enterprise&Agency Funds 25,4729000 26,574,600 29,6019500 26,966,200
TOTAL-ALL FUNDS $70 783 %8,950.800 $83 1 $73,526,700
H-11
FINANCIAL AND • • TABLES
TOTAL EXPENDITURES BY TYPE AND FUNCTION
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
OPERATING PROGRAMS
Public Safety 13,897,200 15,328,000 17,165,000 18,301,400
Public Utilities 7,928,900 8,280,200 9,882,500 9,518,500
Transportation 4,411,400 4,915,000 4,997,300 4,990,500
Leisure,Cultural&Social Services 4,908,100 5,128,800 5,667,400 5,869,000
Community Development 4,406,800 4,548,400 5,510,400 5,282,400
General Government 6,811,300 7,364,600 8,758300 9,061,800
Total Operating Programs 42,363,700 45,565,000 51,980,900 53,023,600
CAPITAL IMPROVEMENT PLAN
Public Safety 716,200 971,600 1,801,500 935,000
Public Utilities 4,891,100 4,144,800 25866,300 19,837,300
Transportation 13,902,200 6,911,600 35,073,100 6,180,300
Leisure,Cultural&Social Services 1,104,500 3,335,100 6,918,100 698,200
Community Development 3,018,000 503,500 4,390,100 2,330,000
General Government 571,500 531,700 1,292,200 963,800
Total Capital Improvement Plan 24,203,500 16,398;300 75341,300 30,944,600
DEBT SERVICE
Public Safety 263,700 261,906 270,600 257,100
Public Utilities 3,295,500 3,228,700 3,526,900 4,090,800
Transportation 1,057,800 1,504,100 1,446,300 1,281,800
Leisure,Cultural&Social Services 1,281,300 1,262,800 1,320,000 1,264,800
Community Development
General Government 110,100 110,900 113,000 - . 107,400
Total Debt Service 6,008,400 6,368,400 64676,800 7,0019900
TOTAL EXPENDITURES
Public Safety 14,877,100 16,561;500 19,237,100 19,493,500
Public Utilities 16,115,500 15,653,700 39,275,700 33,446,600
Transportation 19,371,400 13,330,700 41,516,700 12,452,600
Leisure,Cultural&Social Services 7,293,900 9,726,700 13,905,500 7,832,000
Community Development 7,424,800 5,051,900 9,900,500 7,612,400
General Government 7,492,960 8,007,200 10,163,500 10,133,000
Total Expenditures 72,575,600 68,331,700 133,999,000 90,970,100
H-12
FINANCIAL • ® STATISTICAL TABLES
INTERFUND TRANSACTIONS-REIMBURSEMENT TRANSFERS
2001-02 2002-03 2003-04 200405
ACTUAL ACTUAL BURG= BUDGET
General Fund (2,895,900) (2,982,500) (3,393,200) (3,472,600)
Community Development Block Grant Fund 28,200 29,300 69,100 48,800
Enterprise and Agency Funds
Water 1,104,500 1,137,600 1,321,200 1,360,800
Sewer 986,400 1,015,500 1,076,900 1,109,200
Parking 313,200 322,600 413,800 426,200
Transit 270,800 278,900 285,800 294,400
Golf 113700 117,100 103,200 106,300
Whale Rock Commission 79,100 81,500 123,200 126,900
Total Enterprise and Agency Funds 2,867,700 2,953,200 3,324,100 3,423,800
NET REIMBU1LgEXIENT TRANSFERS $0 $0 $0 $0
SLImmary of ..
All of the Citys General Government and CiP Project Engineering program are initially accounted and budgeted for in the
General Fund However,these support service programs also benefit the City's CDBG,enterprise and agency fiord operations;
and accordingly,transfers are made from these fiords 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 Finance&Information Technology upon request. For fiscal years 2003-05,the following is a summary of total
general government,CII'project engineering and facility use costs,and the percentage level supported by the General,CDBG,
Enterprise and Agency Funds:
2003-04 2004-05
General Government Programs
City Council 101,300 119,900
General Administration
City Administration 540,100 561;300
Public Works Administration 905,400 940,400
Transportation Planning&Engineering 410,200 412,700
Parks&Recreation Administration 552,000 576,700
Legal Services 384,700 392,000
City Clerk Services 388,900 436,600
Organiational:Support Services
Finance,Human Resowces,Information
Technology and Geographic Information Services 3,386,200 3,616,700
Risk Management and Insurance Emcpendium 1,044,100 1,054,200
Other Support Services(telephones,copiers;etc) 437,800 451,100
Buildings and Fleet Maintenance 1,434,600 1,489,600
Total General Government Programs 9485,300 10,051,200
CEP Project Engineering Program 1,142,500 1,193,000
Facilities and Equipment Use 3,602,200 3,710,300
Total Reimbursed Programs 14,330,000 14,954,500
Percent Funded By
General Fund 771* 77%
Enterprise and Agency Funds 23% 23%
Total Reimbursed Programs 100% 100%
------------
H-13
FINANCIAL • 0 STATISTICAL TABLES
DiTERFUND TRANSACTIONS-OPERATING TRANSFERS
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
General Fund
Operating Transfers In
Gas Tax Fund 869,800 863,200 876,500 885,200
TDA Fund 21,200 34,600 20,500 21,100
Law Enforcement Block Grant Fund 43,700 1,000
Total operating transfers in 934,700 897,800 898,000 906,300
Operating Transfers Out
Law Enforcement Block Grant Fund (4,900) (91900)
Capital Outlay Fund (4574,400) (2,646,500) (3,316,700) (1;744,800)
Open Space Protection Fund (250,000) (200,000) (100,000)
Fleet Replacement Fund (461,700) (486,700) (433,700) (458,700)
Debt Service Fund (1,715,200) (1,696,100) (1,760,200) (1,672,500)
Golf Fund (221,700) (252,000) (220,800) (208,900)
Total operating transfers out (7,227,900) (5,291,200) (5,731,400) (4,184,900)
Total Operating Transfers (6,293,200) (4,393,400) (4,833,400) (3,278,600)
Gas Tax Fund
Operating Transfer Out
General Fund (869,800) .(863,200) (876,500) (885,200)
Capital Outlay Fund (111,100) (115,100)
Total operating transfers out (980,900) (978,300) (876,500) (885,200)
Transportation.Development Act Fund
Operating Transfer Out
General Fund (21,200) (34,600) (20,500) (21,100)
Law Enforcement Block Grant Fund
Operating Transfer In
General Fund 4,900 9,900
Operating Transfer Out
General Fund (43,700) (1,000)
Total operating transfers (38,800) 91900 (11000)
Capital Outlay Fund
Operating Transfer In
General Fund 4,574,400 2,646,500 3,316,700 1,744,800
Gas Tax Fund 111,100 115,100
Total operating transfers in 4,685,500 21761,600 3,316,700 1,744,800
Open Space Protection Fund
Operating Transfers In
General Fund 250,000 200,000 100,000
H-14
FINANCIAL AND • • TABLES
INTERFUND TRANSACTIONS -OPERATING TRANSFERS
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Fleet Replacement Fund
Operating Transfers In
General Find 461,700 486,700 433,700 458,700
Debt Service Fund
Operating Transfer In
General Fund 19715,200 1,696,100 1,760,200 1,672,500
Water Fund
Operating Transfer Out
Sewer Fund (10,400)
Sewer Fund
Operating Transfer Out
Water Fund 10,400
Golf Fund
Operating Transfer In
General Fund 221,700 2529000 220,800 208,900
NET OPERATING TRANSFERS $0 $0 $0 $0
H-15
FINANCIAL ♦ STATISTICAL TABLES
AUTHORIZED REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
ADNUNTSTRATION &0 8.0 8.0 8.0
City Admmistration
City Administrative Officer(CAO) 1.0 1.0 1.0 1.0
Asdstant CAO 1.0 1.0 1.0 1.0
Assistant to the CAO 1.0 0.0 0.0 0.0
Principal Administrative Analyst 0.0 1.0 1.0 1.0
CAO Executive Assistant 1.0 1.0 1.0 1.0
Administrative Assistant 0.4 0.4 0.4 0.4
Total City Administration 4.4 4A 4.4 4A
Natural Resource Protection
Natural Resources Manager 1.0 1.0 1.0 1.0
City Biologist 1.0 1.0 1.0 1.0
Administrative Assistant 0.3 0.3 0.3 0.3
Total Natural Resources Protection 23 23 23 23
Economic Development
Economic Development Manager 1.0 1.0 1.0 1.0
Administrative Assistant 0.3 0.3 0.3 0.3
Total Economic Development 13 13 13 13
CITY ATTORNEY 3.0 3.0 3.0 3.0
Legal Services
City Attorney 1.0 1.0 1.0 1.0
Assistant City Attorney 1.0 1.0 1.0 1.0
Legal Assistant/Paralegal 1.0 1.0 1.0 1.0
Total Legal Services 3.0 3.0 3.0 3.0
CITY CLERK 4 4.0 3.0 3.0
Records and Administration
City Clerk 1.0 1.0 1.0 1.0
Assistant City Clerk 1.0 0.0 0.0 0.0
Administrative Assistant 2.0 3.0 2.0 2.0
Total City Clerk 4.0 4.0 3.0 3.0
110AA N RESOtWn 5.0 5.0 5.0 5.0
Human Resources Administration
Director of Human Resources 1.0 1.0 1.0 1.0
Human Resources Analyst 1.0 1.0 1.0 1.0
Human Resources Executive Assistant 1.0 0.0 1.0 0.0
Human Resources Specialist 1.0 2.0 1.0 2.0
Total Human Resources Administration 4.0 4.0 4.0 4.0
Risk Management
Risk Manager 1.0 1.0 1.0 1.0
H-16
FINANCIAL AND a ► TABLES
AUTHORIZED REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
FLNANCE&MFORMA17ION TECHNOLOGY 19.0 22.0 20.0 20.0
Finance&Information Technology(171)Administration
Director of Finance&Information Technology 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 0.0 0.0
Total Finance&IT Administration 2.0 2.0 lA 1.0
Accounting
Accounting Manager 1.0 1.0 0.0 0.0
Finance Manager 0.0 0.0 0.5 0.5
Accounting Supervisor 1.0 1.0 1.0 1.0
Accounting Assistant 4.0 4.0 4.0 4.0
Total Accounting 6.0 6.0 55 55
Revenue Management
Revenue Manager 1.0 1.0 0.0 0.0
Finance Manager 0.0 0.0 0.5 0.5
Customer Services Supervisor 1.0 1.0 1.0 1.0
Accounting Assistant 4.0 4.0 4.0 4.0
Total Revenue Management 6.0 6.0 55 55
Information Technology
Information Technology Manager 1.0 1.0 1.0 1.0
Telecommunications Supervisor 0.0 1.0 1.0 1.0
Information Systems Technician 4.0 4.0 4.0 4.0
Radio Systems Technician(1) 0.0 1.0 1.0 1.0
TelemetryAnshmmmffition Technician(2) 0.0 1.0 1.0 1.0
Total Information Technology 5.0 8.0 &0 &0
1. Transferred from Fire during 2002-03.
2. Transferred from Utilities during 1002-03.
COMMUMW DEVELOI MW" 19.0 19.0 19.0 I9.0
Community Development Administration
Director of Community Development 1.0 1.0 1.0 1.0
Supervising Administrative Assistant 1.0 1.0 1.0 1.0
Administrative Assistant 3.0 1.0 2.0 2.0
Permit Technician 0.0 2.0 1.0 1.0
Total Administration 5.0 5.0 5.0 5.0
Planning Development Review
Deputy Director 1.0 1.0 1.0 1.0
Planning Technician 1.0 1.0 1.0 1.0
Associate Planner 3.0 3.0 3.0 3.0
Total Planning Development Review 5.0 5.0 5.0 5.0
Long-Range Planning
Deputy Director 1.0 1.0 1.0 1.0
Associate Planner 2.0 2.0 2.0 2.0
Total Long-Range Planning 3.0 3.0 3.0 3.0
H-17
FINANCIAL AND STATISTICAL TA
AUTHORIZED REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Budding&Safety
Chief Building Official 1.0 1.0 1.0 1.0
Building Permit Coordinator 1.0 1.0 1.0 1.0
Building Inspector 2.0 2.0 1.0 1.0
Senior Building inspector 0.0 0.0 1.0 1.0
Plans Examiner 1.0 1.0 1.0 1.0
Code Enforcement Coordinator 1.0 1.0 1.0 1.0
Total Building&Safety 6.0 6.0 6.0 6.0
1&0 1&0
I PARKS&REC REAMN', ��7 67,
Parks&Recreation Administration
Parks&Recreation Director 1.0 1.0 1.0 1.0
Recreation Manager 2.0 2.0 2.0 2.0
Supervising Administrative Assistant 1.0 1,.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0- -1.0
Total Parks&Recreation Administration 5.0 5.0 5.0 5.0
Aquatics
Recreation Supervisor 1.0 1.0 1.0 1.0
Total Aquatics 1.0 1.0 1.0 1.0
Children's Services
Recreation Supervisor 1.0 1.0 1.0 1.0
Total Children's Services 1.0 1.0 1.0 1.0
Adult Athletics,Classes&Facility Rentals
Recreation Supervisor 1.0 1.0 1.0 1.0
Total Adult Athletics,Classes&Facility Rentals 1.0 1.0 1.0 1.0
Major Special Events/Facilities
Recreation Coordinator 1.0 1.0 1.0 1.0
Total Major Special Events/Facilities 1.0 1.0 1.0 1.0
Youth Sports&Special Events
Recreation Supervisor 1.0 1.0 1.0 1.0
Total Youth Sports&Special Events 1.0 1.0 1.0 1.0
Teen&Senior Services
Recreation Coordinator 1.0 1.0 1.0 1.0
Total Teen&Senior Services 1.0 1.0 1.0 1.0
Ranger services
Park Ranger Administrator 1.0 1.0 1.0 1.0
Total Ranger Services 1.0 1.0 1.0 1.0
Golf Course
Golf Course Supervisor 1.0 1.0 1.0 1.0
Maintenance Worker 2.0 2.0 2.0 2.0
Total Golf Course 3.0 3.0 3.0 3.0
H-18
FINANCIAL • ® STATISTICAL TABLES
AUTHORIZED REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Public Works. Transportation Progrmns 25.5 215 .25.0 25.0
Transportation Planning&Engineering
Principal Transportation Planner 1.0 1.0 1.0 1.0
City Traffic.Engineer 1.0 1.0 1.0 1.0
Transportation Associate 1.0 1.0 1.0 1.0
Transportation Assistant 1.0 1.0 1.0 1.0
Total Transportation Planning&Engineering 4.0 4.0 4.0 4.0
Pavement Maintenance
Streets Maintenance Supervisor 1.0 1.0 1.0 1.0
Heavy,Equipment Operator 2.0 2.0 2.0 2.0
Maintenance Worker 2.0 2.0 2.0 2.0
Total Pavement Maintenance 5.0 5.0 5.0 5.0
General Street Maintenance
Streets Maintenance Supervisor 1.0 1.0 0.0 0.0
Maintenance Wow 4.0 4.0 4.0 4.0
Total General Street Maintenance 5.0 5.0 4.0 70-
Signal
Signal&Light Maintenance
Signal Maintenance Electrician 1.0 1.0 1.0 1.0
Total Signal&Eight Maintenance 1.0 1.0 1.0 1.0
Creek&Flood Protection
Heavy,Equipment Operator 1.5 1.5 1.5 1.5
Maintenance Worker 1.0 1.0 1.0 1.0
Total Creek&Flood Protection 25 25 25 2.5
Parking
Parking Manager 1.0 1.0 1.0 1.0
Lead Parking Attendant 1.0 1.0 1.0 1.0
Parking Enforcement Officer 2.0 2.0 2.0 2.0
Parking Meter Repair Worker 1.0 1.0 1.0 1.0
Administrative Assistant 2.0 2.0 2.0 2.0
Total Parking 7.0 7.0 7.0 7.0
Transit
Transit Manager 1.0 1.0 1.0 1.0
Transportation Assistant 0.0 0.0 0.5 0.5
Total Transit 1.0 1.0 15 15
Public Works:Lecture,Cultural&Social Services Program: 15.0 15.0 13.0 13.0
Parks&Landscape Maintenance
Parks Supervisor 2.0 2.0 1.0 1.0
Parks Maintenance Technician 1.0 1.0 1.0 1.0
Maintenance Worker 8.0 8.0 7.0 7.0
Total Parks&Landscape Maintenance 11.0 11.0 9.0 9.0
H-19
FINANCIAL AND STATISTICAL TABLES
AUTHORIZED REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED- BUDGET
Swim Center Maintenance
Building Maintenance Technician 1.0 1.0 1.0 1.0
Total Swim Center Maintenance 1.0 1.0 1.0 1.0
Tree Maintenance
Urban Forestry Supervisor 1.0 1.0 0.0 0.0
Urban Forestry Technician 0.0 0.0 1.0 1.0
Tree Trimmer 2.0 2.0 2.0 2.0
Total Tree Maintenance 3.0 3.0 3.0 3.0
Pun k Works:Community Developmew Programs 17.0 17.0 17.0 17.0
Engineering Development Review
Supervising Civil Engineer 1.0 1.0 1.0 1.0
Principal Civil Engineer 0.0 1.0 1.0 1,0
Assistant Engineer 0.0 1.0 0.0 0.0
Associate Engineer 0.0 0.0 1.0 1.0
Engineering Assistant 2.0 0.0 0.0 0.0
Total Engineering Development Review 3.0 3.0 3.0 3.0
CIP Project Engineering
Deputy Director/City Engineer 1.0 1.0 0.0 0.0
Supervising Civil Engineer 0.0 1.0 1.0 1.0
Principal Civil Engineer 1.0 0.0 0.0 0.0
Associate Engineer 3.0 3.0 3.0 3.0
Assistant Engineer 1.0 1.0 1.0 1.0
Engineering Technician 3.0 3.0 3.0 3.0
Construction Engineering Manager 1.0 1.0 1.0 1.0
Field Engineering Assistant 2.0 2.0 2.0 2.0
Public Works Inspector 2.0 2.0 2.0 2.0
Program&Project Coordinator 0.0 0.0 1.0 1.0
Total CIP Project Engineering 14.0 14.0 14.0 14.0
Public Works:General Governmeet Programs 20.0 20.0 20.5 20.5
Public Works Administration
Director of Public Works 1.0 1.0 1.0 1.0
Deputy Director/City Engineer 0.0 0.0 1.0 1.0
Deputy Directoermnsportation&Development Review 1.0 1.0 1.0 1.0
Administrative Analyst 1.0 0.0 0.0 0.0
Administrative Services Manager 0.0 1.0 1.0 1.0
Program&Project Coordinator 0.0 0.0 1.0 1;0
Supervising Administrative Assistant 1.0 1.0 1.0 1.0
Administrative Assistant 3.5 3.5 3.5 3.5
Total Public Works Administration 7.5 7.5 9.5 9.5
Geographic Information Services(GIS)
GIS Manager 1.0 1.0 1.0 1.0
GTS Specialist 2.0 2.0 2.0 2.0
Total Geographic Information Services 3.0 3.0 3.0 3.0
H-20
FINANCIAL ♦ e STATISTICAL
TABLES
AUTHORIZED REGULAR POSMONS BY DEPARTMENT ,
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Building Maintenance
Facilities Maintenance Supervisor 1.0 1.0 1.0 1:0
Building Maintenance Technician 2.0 2.0 2.0 2.0
Maintenance Worker 3.0 3.0 2.0 2.0,
Total Banding Maintenance 6.0 6.0 5.0 5.0
Fleet Maintenance.
Fleet Maintenance Supervisor 1.0 1.0 1.0 1.0
Heavy Equipment Mechanic 2.5 2.5 2.0 2.0
Total Fleet Maintenance 35 35 3.0 3.0
1u,'rp{um:Y. 561:
Uhilsam Water Service PrW=w 27.1 26.6 26.6 26.6
Water Administration&Engineering
Utilities Director 0.5 0.5 0.5 0:5
Deputy Director/Water 0.9 0.9 0.9 0.9
Utilities Engineer OS 0.5 0.5 0:5
Water Projects Manager 1.0 1.0 1.0 1.0
Senior Administrative Analyst 0.5 0.5 0.5 0.5
Supervising Administrative Assistant 0.5 0.5 0.5 0.5
Administrative Assistant 0.4 0.4 0.4 OA
Telemetry/Tnshumentation Technician° 0.5 0.0 0.0 0.0
Total Water Administration&Engineering 4.8 43 43 43
Water Treatment
Treatment Plant Supervisor 1.0 1.0 1.0 1.0
Treatment Plant Chief Operator 0.0 0.0 1.0 1.0
Treatment Plant Operator 6.0 6.0 5.0 5.0
Treatment Plant Maintenance Technician 1.0 1.0 1.0 1.0
Chief Laboratory Analyst 0.0 0.0 0.1 0.1
Laboratory Analyst 0.3 0.3 0.2 0.2
Total Water Treatment 83 83 83 83
Water Distribution
Distribution Supervisor 1.0 1.0 1.0 1.0
Utility Worker 7.0 7.0 7.0 7.0
Total Water Distribution 8.0 8.0 8.0 8.0
Water Customer Service
Water Service Worker 3.0 3.0 3.0 3.0
Total Water Customer Service 3.0 3.0 3.0 3.0
Utilities Conservation Office
Utilities Conservation Coordinator 1.0 1.0 1.0 1.0
Utilities Conservation Technician 2.0 2.0 2.0 2.0
Total Utilities Conservation Office 3.0 3.0 3.0 3.0
° Transferred to Information Technology during 2002-03.
H-21
FINANCIAL AND • ♦ TABLES
AUTHORIZED REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
Utilitfes: Wastewater Service Programs 27.0 26.6 26.6 26.6
Wastewater Administration&Engineering
Utilities Director 0.4 0.4 0.4 0.4
Deputy Director/Wastewater 1.0 1.0 1.0 1.0
Utilities Engineer. 0.4 0.4 0.4 0.4
Senior Administrative Analyst 0.4 0.4 0.4 0.4
Supervising Administrative Assistant 0.4 0.4 0.4 0.4
Administrative Assistant 03 03 03 0.3
Telemetry/Instrumentation Technician* 0.4 0.0 0.0 _ 0.0
Total Water Administration&Engineering 33 2.9 2.9 2.9
Wastewater Collection
Wastewater Collection Supervisor 1.0 1.0 1.0 1.0
Utility Worker 6.0 6.0 3.0 3.0
Wastewater Systems Collection Operator 0.0 0.0 3.0 3.0
Total Wastewater Collection 7.0 7.0 7.0 7.0
Wastewater Pretreatment
Industrial Waste Coordinator 1.0 1.0 1.0 1.0
Industrial Waste Inspector 1.0 1.0 1.0 1.0
Total Wastewater Pretreatment 2.0 2.0 2.0 2.0
Water Reclamation Facility
Wastewater Reclamation Plant Supervisor 1.0 1.0 1.0 1.0
Chief Laboratory Analyst 0.0 0.9 0.9 0.9
Laboratory Analyst 2.7 1.8 1.8 1.8
Water Reclamation Cbief Operator 0.0 0.0 1.0 1.0
Water Reclamation Operator(One position frozen for 2003 8.0 8.0 7.0 7.0
Chief Maintenance Technician 1.0 1.0 1.0 1.0
Maintenance Technician 2.0 2.0 2.0 2.0
Total Water Reclamation Facility 14.7 14.7 14.7 14.7
Utilities: Whale Rock Reservoir 3.7 3.6 3.6 3.6
Whale Rock Administration&Engineering
Utilities Director 0.1 0.1 0.1 0.1
Deputy Director/Wastewater 0.1 0.1 0.1 0.1
Utilities Engineer 0.1 0.1 0.1 0.1
Senior Administrative Analyst 0.1 0.1 0.1 0.1
Supervising Administrative Assistant 0.1 0.1 0.1 0.1
Administrative Assistant 0.1 0.1 0.1 0.1
Telemetry/Instramentation.Technician* 0.1 0.0 0.0 0.0
Total Whale Rook Administration&Engineering 0.7 0.6 0.6 0.6
Reservoir Operations
Supply Supervisor 1.0 1.0 1.0 1.0
Water Supply Operator 2.0 2.0 2.0 2.0
Total Reservoir Operations 3.0 3.0 3.0 3.0
° Transferred to Information Technology during 1001-03.
H-22
FINANCIAL AND STATISTICAL TABLES
AUTHORIZED REGULAR POSMONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
pocE4. 7-0
-893 " .. r
Police Administration
Police Chief 1.0 1.0 1.0 1.0
Captain 1.0 1.0 1.0 1.0
Police Lieutenant° 1.0 1:0 1.0 1.0
Police Sergeant 1.0 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.5 1.5
Total Police Administration 6.0 6.0 65 6S
Police Support Services
Communications Manager 1.0 1.0 1.0 1.0
Communications Supervisor 0.0 2.0 2.0 2.0
Communications Technician 12.0 10.0 10.0 10.0
Records Supervisor 1.0 1.0 1.0 1.0
Records Cly 4.5 4.5 4:5 4.5
Maintenance Worker 1.0 1.0 1.0 1.0
Public Safety Information System Coordinator 1.0 - 0.0 0.0 0.0
Total Police Support Services 20.5 195 19.5 19.5
Neighborhood&Crime Prevention Services
Neighborhood Services Manager 1.0 1.0 1.0 1.0 -
Total
.0 _Total Neighborhood&Crime Prevention Services 1.0 1.0 1.0 1.0
Patrol Services
Captain 1.0 1.0 1.0 1.0
Police Lieutenant 2.0 2.0 2.0 2.0
Police Sergeant 6.0 6.0 6.0 6.0
Police Officer 33.0 33.0 33.0 33.0
Field Service Technician 2.0 2.0 2.0 .2.0
Total Patrol Services 44.0 44.0 44.0 44.0
Traffic Safety
Police Sergeant 1.0 1.0 1.0 1.0
Pow Of=° 5.0 5.0 5.0 5.0
Total Traffic Safety 6.0 6.0 6.0 6.0
Investigative Services
Police Lieutenant 1.0 1.0 1.0 1.0
Police Officer 8.0 8.0 8.0 8.0
Evidence Technician 1.0 1.0 1.0 1.0
Field Service Technician 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0
Total Investigative Services 12.0 12.0 12.0 12.0
°Beginning 2003-04, one Police Lieutenant position and one Police Officer position arefrozen indefinitely.
Sworn Positions 61.0 61.6 61.0 61.0
Non-Sworn Positions 28.5 27.5 28.0 28.0
Tond Positions 895 8&5 89.0 890
H-23
FINANCIAL AND • • TABLES
AUTHORIZED REGULAR POSMONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
FIRE 55.0 54.0 53.0 53.0
Fire Administration
Fire Chief 1.0 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0 1.0
Administrative Assistant 2.0 2.0 1.0 1.0
Total Fire Administration 4.0 4.0 3.0 3.0
Emergency Response
Battalion Chief 3.0 3.0 3.0 3.0
Fire Captain 12.0 12.0 12.0 12.Q
Fire Engineer 15.0 15.0 15.0 15.0
Firefighter 15.0 15.0 15.0 15.0
Fire Vehicle Mechanic 1.0 1.0 1.0 1.0
Total Emergency Response 46.0 46.0 46.0 46.0
Hazard Prevention
Fire Marshal 1.0 1.0 1.0 1.0
Hazardous Materials Coordinator 1.0 1.0 1.0 1.0
Fire Inspector 2.0 2.0 2.0 2.0
Total Hazard Prevention 4.0 4.0 4.0 4.0
Radio Communication Services
Radio Systems Technician" 1.0 0.0 0.0 0.0
Total Radio Communication Services 1.0 OA 0.0 0.0
s
Sworn Positions 46.0 46.0 46.0 46.0
Non-Sworn Positions 9.0 8.0 7.0 7.0
Total Positions 55.0 54.0 53.0 53.0
TOTAL REGULAR POSITIONS 352.8 352.6 347.3 347.3
H-24
FINANCIAL AND • aTABLES
AUTHORIZED REGULAR POSITIONS BY FUNCTION
2001-02 2002-03 2003-04 2004-05
ACTUAL ACTUAL BUDGETED BUDGET
PUBLIC SAFETY
Police Protection 89.5 88.5 89.0 89.0
FIIe&Environmental Safety 55.0 54.0 53.0 53.0
Total Public Safety 1445 142.5 142.0 142.0
PUBLIC UTIIJTIES
Water Service 27.1 26.6 26.6 26.6
Wastewater Service 27.0 26.6 26.6 26.6
Whale Rock Reservoir 3.7 3.6 3.6 3.6
Total Public Utilities 57.8 56.8 56.8 56.8
TRANSPORTATION
Transportation Planning&Engineerring 4.0 4.0 4.0 4.0
Streets 11.0 11.0 10.0 10.0
Creek&Flood Protection 2.5 2.5 2.5 2.5
Parking 7.0 7.0 7.0 7.0
Municipal Transit System 1.0 1.0 1.5 1.5
Total Transportation 25.5 25.5 25.0 25.0
LEISURE CULTURAL&SOCIAL SERVICES
Recreation Programs 12.0 12.0 12.0 12.0
Mabnenance Services 15.0 15.0 13.0 13.0
Golf Course Operations&Mamtenance 3.0 3.0 3.0 3.0
Total Leisure,Cultural&Social Services 30.0 30.0 28.0 28.0
COMMUNITY DEVELOPMENT
Pig 13.0 13.0 13.0 13.0
Natural Resource Protection 2.3 2.3 2.3 2.3
Economic Development 1.3 1.3 1.3 13
Building&Safety 6.0 6.0 6.0 6.0
Engineering Development Review 3.0 3.0 3.0 3.0
CIP Project Engineering 14.0 14.0 14.0 . 14.0
Total Community Development 39.6 39.6 39.6 39.6
GENERAL GOVERNMENT
City Administration 4.4 4.4 4.4 4.4
Public Works Administration 7.5 7.5 9.5 9.5
Legal Services 3.0 3.0 3.0 3.0
City Clerk Services 4.0 4.0 3.0 3.0
Human Resources Programs 5.0 5.0 5.0 5.0
Finance&Information Technology 19.0 22.0 20.0 20.0
Geographic Information Services 3.0 3.0 3.0 3.0
Building Maintenance 6.0 6.0 5.0 5.0
Fleet Maintenance 3.5 3.5 _ 3.0 3.0
Total General Government 55.4 58A 55.9 55.9
TOTAL REGULAR POSITIONS 352.8 352.8 3473 3473
H-25
FINANCIAL • , STATISTICAL TABLES
TEMPORARY FULL-TME EQUIVALENTS(FM'S)BY FUNCTION
2001-02 2002-03 2003-04 200405
ACTUAL ACTUAL BUDGETED BUDGET
PUBLIC SAFETY
Police Protection 5.3 3.5 3.5 3.5
Fire&Environmental Safety 1.9 2.6 2.6 2.6
Total Public Safety 7.2 6.1 6.1 6.1
PUBLIC unuriIFFS
Water Service 0.3 0.8 1.1 1.6
Whale Rock Reservoir 0.4 0.4 0.0 0.0
Total Public Utilities 0.7 1.2 1.1 1.6
TRANSPORTATION
Streets 3A 3.4 0.9 0.9
Creek&Flood Protection 0.1 0.1 0.1 0.1
Parking 5.3 6.6 7.6 7.6
Total Transportation 8.8 10.1 8.6 8.6
LEISURE,CULTURAL&SOCIAL SERVICES
Recreation Programs 50A 50.6 48.5 50.1
Maintenance Services 6.5 6.5 9.5 9.5
Golf Course Operations&Maintenance 2.5 2.5 2.5 2.5
Total Leisure,Cultural&Social Services 59x4 59.6 60.5 62.1
COMMUNITY DEVELOPMENT
pInnnrag 2.6 2.6 3.5 3.5
Building&Safety 0.1 1.0 1.0 1.0
CIP Project Engineering 3.8 2.5 3.5 3.5
Downtown Association 3.3 3.3 3.3 3.3
Total Community Development 9.8 9.4 113 113
GENERAL GOVERNMENT
City Administration 0.5 0.5 0.0 0.0
Public Works Administration 03 03 03 0.3
City Attorney 0.1 0.2 0.2 02
City Clerk Services 0.3 0.5 0.7 0.7
Hannan Resources Administration 0.2 02 02 0.2
Risk Management 0.5 0.5 0.5 0.5
Finance&Information Technology 1.0 1.1 1.4 1.4
Geographic Information Services 0.1 0.5 0.0 0.0
Fleet Maintenance 0.0 0.0 03 0.3
Total General Government 3.0 3.8 3.6 3.6
TOTAL TEMPORARY FTE'S 88.9 .90.2 91.2 933
H-26
TINANCIAL AND-STATISTICAL T
APPROPRIATIONS LIMIT HISTORY
The Gann Spending Limit Initiative,a State constitutional
amendment adopted by the voters on June 6, 1979,restricts Appropriations Limit:1979 to 2005
appropriations from tax revenues by State and local governments.
y10'0°°°°°
Under its provisions;no local agency can appropriate proceeds of
taxes in excess of its"appropriations limit." Excess fiords may sio aoo oao -be carried over into the next year. However,any excess fiords
remaining after the second year must be returned to taxpayers by
reducing tax rates or fees;or a majority of the voters may approve �-
an override to increase the limit.
sso,000,oao The following summarizes changes in the City's appropriations
limit and appropriations subject to the limit since the effective date
of the initiative. While there are exceptions,in general,the Citys s
appropriations limit increases annually by compound changes in $ - - - $ S - - - -
cost-of-living and population. This summary also reflects changes wm r9aa Eao
made by Proposition 111(adopted in June 1990)in detlermining F-AWWMWM Umt ®nvc to Uma
the appropriations limit as well as the appropriations subject to it.
Fiscal Year Limit 3asl.e Factor Factor Limit Subject to Limit varialic�
1978-79 $8,018,200 $8,018,200
1979-80 $8,018,200 10.17% -034% 8,803,600 6,189,700 2,613,900
1980-81 8,803,600 12.11% 0S2% 9,921,000 5,795,500 4,125,500
1981-82 9,921,000 9.12% 1.03% 10,937,300 8,296,800 2,640,500
1982-83 10,937,300 6.79% 2.59% 11,982,500 8,247,800 3,734,700
1983-84 11,982,500 2.35% 1.420/a 12,438,200 9,414,900 3,023,300
1984-85 12,438,200 4.74°/9 2.13% 13,305,300 10,356,500 2,948,800
1985-86 13,305,300 3.74% 2.04% 14,084,500 11,451,800 2,632,700
1986-87 14,084,500 2.30% 2.97°/9 14,836,300 13,081,800 1,754,500
Pre-Proposition 111
1987-88 14,836,300 3.04% 0.71% 15,395,900 14,41.1,700 984,200
1988-89 15,395,900 3.93% 4.10% 16,657,000 15,223,500 1,433,500
1989-90 16,657,000 4.98% 2.93% 17,998,800 16,753,800 1,245,000
Post-Proposition 111
1987-88 14,836,300 3.47°/9 2.93% 15,800,900 14,411,700 1,389,200
1989-89 15,800,900 4.66% 4.10% 17,215,200 15,223,500 1,991,700
1989-90 17,215,200 5.19% 3.92% 18,818,600 16,691,800 2,126,800
1990-91 18,818,600 4.21% 4-59% 20,511,000 15,005,400 5,505,600
1991-92 20,511,000 4.14% 3.04°/9 22,009,500 14,911,100 7,098,400
1992-93 22,009,500 -0.64% 1.00°/9 22,087,300 18,094,900 3,992,400
1993-94 22,087,300 2.72% 1.86% 23,110,100 15,215,000 7,895,100
199495 23,110,100 0.71% 1.40% 23,600,000 16,778,400 6,821,600
1995-96 23,600,000 4.72% 1.600/6 25,109,300 15,530,800 9,578,500
1996-97 25,109,300 4.67% 2.31% 26,889,000 16,825,500 10,063,500
1997-98 26,889,000 4.67% 2.06% 28,724,500 17,513,200 11,211,300
199&99 28,724,500 4.15% 2.70% 29,671,300 17,291,800 12,379,500
1999-00 29,671,300 4.53% 2.28% 31,717,100 18,030,500 13,686,600
2000-01 31,717,100 4.91% 2.46% 34,093,000 18,802,000 15,291,000
2001-02 34,093,000 0.33% 1.80% 34,820,900 23;227,900 11,593,000
2002-03 34,820,900 0.33% 1.800/0 35,564,400 25,040,000 10,524,400
2003-04° 35,564,400 2.31% 132°/a 36,865,900 26,022,400 10,843,500
12004-050 36,865,900 3.28% 1.15% 38513,100 27,670400 10,842,700
•Approprutnons subject to limit are estimates for these years.
H-27
FINANCIAL AND a a TABLES
REVENUE AND EXPENDITURE TRENDS -LAST FIVE COMPLETED YEARS
1998-99 1999-00 2000-01 2001-02 2002-03
Inchrdes all goventotadal fund"a ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL
REVENUES
Taxes
Sales and use 8,272,600 9,480,000 9,737,000 10,316,500 10,409,900
Property 4,169,300 4,501,300 4,799,800 5,219,000 5,584,200
Utility users 2,943,400 3,079,100 3,425,200 3,532,300 3,666,200
Transient occupancy 3,256,800 3,582,700 3,920,200 3,790,300 3,840,800
Franchise fees 883,900 1,089,600 1,211,800 1,388,100 1,356,200
Business tax certificates 1,041;500 1,107,800 1,275,200 1,355,900 1,429,900
Real property transfer 167,200 158,300 198,000 205,200 216,000
TotalTaxes 20,734,700 22,998,800 .24,567,200 25,807,300 26,503,200
Fines and Forfeitures 239,400 278,200 276,700 321,700 330,600
htvestmeat and Property Revenues 671,000 1,077,700 1,410,700 923,100 960,200
From Other Govermmts 5,786,600 5,866,100 6,811,900 11,234,900 7,576,200
Service Charges 4,437,400 4,867,300 5,205,500 6,528,400 6,755,200
Other Revenues 290,600 124,100 1,481,100 495,900 250,800
Total Revenues 32,159,700 35412,200 39,753,100 45,311,300 4293769200
ERPENDIIURES
Operating Programs
Public.Safety 11,146,400 11,483,800 12,181,900 13,897,200 15,328,000
Transportation 1,890,000 1,501,100 1,659,700 1,954,100 2,015,900
Leisure,Cnhural&Social Services 3,558,200 3,972,100 4,295,800 4,540,000 4,753,800
Community Development 3,444,100 3,437,100 3,962,800 4,406,800 4,548,400
General Government 3,427,100 3,868,800 3,888,400 _ 3,943,600 4,411,400
Total Operating Programs 23,465,800 24,262,900 25,988,600 28,741,700 31,057;500
Capital Outlay 6,240,500 11,576,400 9,253,200 12,222,400 9,326,800
Debt Service 1,346,500 1,505,000 2,395,700 2,036,700 2,018,000
Total Expenditures 31,0529800 37,344,300 3796379500 43,000,800 4294029300
OTHER SOURCES(USES)
Operating Transfers In(Out) (127,800) (172,700) (218,700) (221,700) (252,000)
Proceeds from(uses of)Debt Fundings 800,500 6,992,400 313,300 (163,300 471,600
Total Other Sources(Uses) 6r2,9006,19,700 94 219,600
Excess of Revenues&Sources
Over(Under)Expenditures&Uses 19779,600 407,600 2410,200 1,925,500 193,500
Fund Balance,Beginning of Year 14,494,700 16,2749300 20,9611.900 23,M809300 25,305,800
Fund Balance,End of Year
General Fund 7,448,400 7,970,100 9,069,300 9,452,000 10,069,400
Special Revenue Finds 20,100 69,200 219,600 286,500 332,800
Capital Outlay Funds 7,487,200 11,190,800 12,151,400 13,998,800 13,528,600
Debt Service Find 1,3187600 1,731,800 1,73.1,800 1,568,500 1,568,500
Total-All Governmental Funds $16,274,300 $20,961,900 523,172,100 $25,305,800 525,499,300
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FINANCIAL AND STATISTICAL TABLES
DEMOGRAPHIC AND STATISTICAL SUMMARY
LOCATION
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 112004) PHYSICAL SIZE
44,176 11.0 Square Miles
200 2-03 ee 2004-05
Public Safet:v
Fire
Sworn petsonad........................................................... 46 46 46
Number of fire stations.................................................. 4 4 4
Police sworn personnel.........................................W............ 61 61 61
Public Utilities -
Water services
Souses of supply(acre feet)
Whale Rock Reservoir capacity(City share)..........:.............................................................. 22,380
Salinas Reservoir capacity....,................................................................................................ 23,800
Groundwater(a=feet pumped calendar year 2003)........................................................... 140
Estimated miles of main line.................................................................:........................................ 200
Customeraccounm......................................................................................................................... 14,160
Wastewater services
Treatment plaint capacity(million gallons per day).......................................................................... 5.1
Average daily plant flows(million gallons per day)...................................................................... 4.5
Estimated miles of sewer line......................................................................................................... 130
Streets and Fl. .
Estimated miles of paved streets.....................::...........................................................,.................... 120
lmersections with traffic signals....................... .................. 49
Street lights operated&maintained....................................:................................................................ 2,165
Estimated miles of creekbed maimained.....................................................:....:::............................. 29
SERVICES PROVIDED BY OTHER AGENQES
Public elementary and secondary schools...........I.................San Luis Coastal Unified School District
Cresta Community College.................................................San Luis Obispo Community College District
Animal regniation...............................................................San Luis Obispo Comity
Property tax collection&administration............................San Luis Obispo County
Solid waste collection and disposal........................:........... Private companies under franchise
H-29
Section I
BUDGET REFERENCE MATERIALS
BUDGET
'REFERENCE MATo
IALS
OVMVMw
Complementing the City's Budget and Fiscal Policies 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 2003-05 Financial Plan.
Citywide Policy Documents Finance&Information Technology
■ City Charter ■ General Fund Five Year Fiscal Forecast: 2003-
■ Municipal Code 2008
■ City Council Policies and Procedures Manual ■ Financial Management Manual
■ City Code of Ethics ■ Investment Management Plan
■ General Plan ■ Revenue Management Manual
■ Conceptual Physical Plan for the City's Center ® Cost Allocation Plan
■ Facilities Master Plan: 1988-2010 ■ Monthly and Quarterly Financial Reports
® Comprehensive Annual Financial Report(CAFR)
Utilities ■ Information Technology Strategic Plan
■ Urban Water Management Plan
■ Wastewater Management Plan
Transportation
The following materials are also included in Section I
it Short-Range Transit Plan of the 2003-05 Financial Plan to facilitate the r'eader's
■ Access and Parking Management Plan understanding of the CIP document and preparation
■ Pavement Management Plan process:
■ Bicycle Transportation Plan ■ Budget Glossary. Defines terms that may be
■ Flood Management Policy � �r'y Y
used in a manner unique to public finance or the
Leisure,Cultural&Social Services City's budgetary process in order to provide a
common terminology in discussing the City's
■ Parks and Recreation Master Plan financial operations.
■ Public Art Policy ■ Major Preparation Guidelines and Budget
Administrative Calendar. Describes the steps, procedures and
calendar used in developing and documenting the
® Property Management Manual
2003-05 Financial Plan.
B Fleet Management Program ■ Budget Resolution. Provides the resolution
■ Goals and Objectives Reporting System adopted by Council approving the 2003-05
■ Risk Management Manual Financial Plan and 2003-04 Budget.
77 -77M
The 2003.05 Financial Plan Supplement includes
the resolution adopted by the Council approving the
Supplement and the 2004-05 Budget.
I-1
RESOLUTION NO. (2004 Series)
A RESOLUTION OF THE COUNCIL OF THE CITY OF SAN LUIS OBISPO
APPROVING AMENDMENTS TO THE 2003-05 FINANCIAL PLAN AND
APPROPRIATING FUNDS FOR FISCAL YEAR 2004-05
WHEREAS, the Council adopted the 2003-05 Financial Plan on June 17, 2003, which
established comprehensive financial and policy guidelines for fiscal years 2003-04 and 2004-05;
and
WHEREAS, the 2003-05 Financial Plan included appropriations for fiscal year 2004-05;
and
WHEREAS, the Council has reviewed proposed changes to the 2003-05 Financial Plan to
be effective for fiscal year 2004-05 after holding noticed public hearings;and
WHEREAS, the City Administrative Officer has submitted the 2003-05 Financial Plan
Supplement and Preliminary 2004-05 Budget to the Council for their review and consideration.
NOw,THEREFORE, BE IT RESOLVED that the Council of the City of San Luis Obispo
hereby approves amendments to the 2003-05 Financial Plan and appropriates funds for fiscal year
2004-05.
Upon motion of , seconded by
and on the following roll call vote:
AYES:
NOES:
ABSENT:
the foregoing resolution was adopted on June 15, 2004.
Mayor David F.Romero
ATTEST:
City Clerk
APPROVED AS TO FORM:
Jonathan P.Lowell, City Attorney
I-2