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HomeMy WebLinkAbout06/16/1992, 7 - ADOPTION OF THE 1992-93 BUDGET II�M���II�IyIIIII�uIII�I�II�II "J f MEETING - 9;L DATE: Ci o san lues oBIspo COUNCIL AGENDA REPORT ITEM NUMBER: FROM: William C. Statler, Director of Finance 640___� Prepared by: Carolyn Dominguez, Accounting ManagerC SUBJECT: ADOPTION OF THE 1992-93 BUDGET CAO RECOMMENDATION Adopt a resolution approving amendments to the 1991-93 Financial Plan and appropriating funds for the 1992-93 Fiscal Year. DISCUSSION Overview The recommended changes to the 1991-93 Financial Plan and Preliminary 1992-93 Budget have been previously reviewed and approved by Council. The attached Financial Plan Supplement and Preliminary 1992-93 Budget has been prepared to provide a financial overview of the City's revenues, expenditures, and changes in fund balance which incorporates these Council approved changes. As reflected in the enclosed Preliminary 1992-93 Budget, the total recommended appropriation for 1992-93 are $47,269,350 summarized as follows: Operating Programs $31,520,650 Debt Service 2,818,400 Capital Outlay 12,930,300 Total $47,269,350 Based on projected revenues and beginning fund balances, adequate resources are available to fund the recommended appropriations and maintain fund balances at policy levels. Background Under the City's two-year financial plan process, the 1991-93 Financial Plan establishes the primary policy, program, and financial guidelines to be used in preparing the 1992-93 Budget. Although budgets are adopted annually under the two-year plan concept, it is intended that appropriations in the second year of the plan will be based upon the framework and foundation developed during the two-year planning and budgetary process. In preparation for the final adoption of the 1992-93 Budget, the following reviews and meetings have been held by the Council: ■ Mid-Year budget review including discussion of revenue trends and approval of expenditure changes for 1991-92 February 25, 1992 ■ Consideration of the budget calendar and review process for 1992-93 April 21, 1992 -7- I i���i►�ullllllllll�61"°°�NIII city of San LUIS OBISPO NCOUNCIL AGENDA REPORT ■ Council budget study session to consider: Overview of financial condition Review of sales tax revenue trends Approval of departmental budget requests Approval of Financial Plan policy changes Status report on major City goals May 12, 1992 ■ Consideration of revenue requirements for the Water Fund June 1, 1992 Preliminary Budget Organization The Preliminary 1992-93 Budget document uses the same format as the 1991-93 Financial Plan and is organized into the following eight sections: Section A - Introduction Summarizes the purpose and format of the Preliminary Budget document. Section B - Policies and Objectives Highlights any changes to the 1991-93 Financial Plan policies and objectives. For 1992-93 the only change is the authorization for staff to program the use of Economic Stability funds consistent with the City's purchasing policies and procedures. Section C - Budget Graphics and Summaries Provides simple graphs and tables which highlight key financial relationships and summarize the overall budget document. Section D - Operating Programs Presents the operating budget at the function, operation, and program levels. Section E- Capital Improvement Plan Summarizes Capital Improvement Plan expenditures by function and funding source. Section F- Debt Service Requirements Summarizes the City's existing debt service obligations. Section G - Changes in Fund Balance Provides an individual summary of revenues, expenditures, and changes in fund balance for each of the City's operating funds. Section H- Financial and Statistical Tables Summarizes revenues by major category and source; expenditures by type and function; authorized regular employees by department; and operating program and CIP project changes for 1992-93 since the adoption of the 1991-93 Financial Plan. -7— �— llui�►r��►►uhIIIIIIII�► ��I$ city of San Luis OBISPO moffiftNA COUNCIL AGENDA REPORT Section I- Budget Reference Materials Lists a number of major policy documents that guide the preparation and execution of the City's financial plan, and provides a glossary of terms unique to public finance or the City's budgetary process. Other Appropriation Recommendations In addition to the changes approved by Council during the mid-year budget review on February 25, 1992 and budget study session on May 12, 1992, the following changes are also reflected in the Preliminary Budget: ■ Based on Council action to participate in the State Water Project, $250,000 is provided in the Water Fund for estimated contributions during 1992-93. ■ Consistent with direction from the CAO, $28,185 has been reduced from travel and training budgets reflecting a reduction of 15%. ■ First year of debt service to begin repayment of the State loan for the water reclamation plant upgrade and collection system improvements is provided in the amount of $251,500. SUMMARY The Preliminary 1992-93 Budget is based on the foundation and framework established in the 1991-93 Financial Plan. Since its adoption, the Council has approved changes to the 1992-93 expenditure plan which have been incorporated into the Preliminary 1992-93 Budget. Accordingly, it is recommended that the Council adopt a resolution approving appropriations for 1992-93 in accordance with the Preliminary 1992-93 Budget. Attachment Resolution approving amendments to the 1991-93 Financial Plan and appropriating funds for the 1992-93 Fiscal Year. Enclosure 1991-93 Financial Plan Supplement and Preliminary 1992-93 Budget -7- 3 RESOLUTION NO. (1992 Series) - A RESOLUTION OF THE COUNCIL OF THE CITY OF SAN LUIS OBISPO APPROVING AMENDMENTS TO THE 1991-93 FINANCIAL PLAN AND ADOPTING APPROPRIATIONS FOR THE 1992-93 FISCAL YEAR WHEREAS, the Council adopted the 1991-93 Financial Plan which established comprehensive financial and policy guidelines for the 1991-92 and 1992-93 Fiscal Years; and WHEREAS, the 1991-93 Financial Plan included appropriation estimates for Fiscal Year 1992-93; and WHEREAS, the Council has reviewed proposed changes to the 1991-93 Financial Plan to be effective for Fiscal Year 1992-93 after scheduled public budget sessions and hearings; and WHEREAS, the City Administrative Officer has submitted the 1991-93 Financial Plan Supplement and Preliminary 1992-93 Budget to Council for their review and consideration. NOW, THEREFORE, be it resolved by the Council of the City of San Luis Obispo that the Operating, Debt Service, and Capital Budget for the Fiscal Year beginning July 1, 1992 and ending June 30, 1993 is hereby adopted as follows- Operating Debt Service Capital Public Safety 10,013,400 217,000 294659000 Public Utilities-- 7,004,200 932,700 7,105,000 Transportation 3,146,600 1,405,100 1,679,600 Leisure, Cultural, and Social Services 3,252,220 263,600 1,127,000 Community Development 3,182,860 0 0 General Government 4,921,370 0 553,700 TOTAL - $31,520,650 $298189400 $1299307300 - , Resolution No. (1992 Series) Page 2 Upon motion of -, seconded by and on the following roll call vote: AYES: NOES: ABSENT: the foregoing resolution was adopted this day of 1992. Ron Dunin, Mayor ATTEST: City Clerk APPROVED AS TO FORM eolrn APPROVED AS TO CONTENT City AdinNi native Officer Director of Finance 7— (:7 r Y: 'Jky � 4 4 ' PRELIMINARY =-_ 1� JULY 1, 1992 y 1991 - 1993 FINANCIAL PLAN SUPPLEMENT APPROVED • • ,� 1992 - 93 BUDGET • ' i 1991-93 FINANCIAL PLAN SUPPLEMENT & PRELIMINARY 1992 -93 BUDGET RON DUNIN, MAYOR PENNY RAPPA, VICE-MAYOR PEG PINARD, COUNCIL MEMBER JERRY REISS, COUNCIL MEMBER BILL ROALMAN, COUNCIL MEMBER John Dunn, City Administrative Officer Prepared by the Department of Finance William C. Statler, Director of Finance/City Treasurer G CITY OF SAN LUIS OBISPO, CALIFORNIA REPORT PRODUCTION AND ANALYSIS Budget Review Team Carolyn Dominguez, Accounting Manager Ken Hampian, Assistant City Administrative Officer Deb Hossli, Administrative Analyst Arnold Jonas, Director of Community Development Ann McPike, Personnel Director William C. Statler, Director of Finance Department of Finance William C. Statler, Director of Finance Carolyn Dominguez, Accounting Manager Linda Asprion, Revenue Manager Marjorie Donati, Accounting Assistant Ella Goven, Administrative Secretary Graphics Coordination Tina Alsop, Information Systems Rick Hocker, Community Development Department Fiscal Officers Sue Baasch, Utilities Lynn Block, BIA Kim Condon, City Clerk Dave Elliott, Public Works Wendy George, Personnel Allen Hopkins, Community Development Deb Hossli, Administration Kathy Koop, Recreation Steve Smith, Fire Bart Topham, Police Harry Watson, Transit Sharon Woodward, City Attorney TABLE OF CONTE S Section A Introduction Budget Message A-1 Award for Distinguished Budget Presentation A-9 Directory of Officials and Advisory Bodies A-10 Organization of the City A-11 Mission Statement A-12 Section B Policies and Objectives B-1 Section C Budget Graphics and Summaries Total Operating, Capital, and Debt Service Expenditures C-1 Operating Program Expenditures by Function C-2 Capital Outlay Expenditures C-3 Debt Service Expenditures C-4 Revenues by Source C-5 Authorized Regular Positions C-6 Section D Operating Programs Overview D-1 Operating Expenditures by Function D-2 Operating Expenditures by Program Public Utilities D-4 Public Safety D-5 Transportation D-6 Leisure, Cultural, and Social Services D-7 Community Development D-8 General Government D-9 Section E Capital Improvement Plan (CIP) Overview E-1 CIP Expenditures by Function E-2 CIP Expenditures by Source E-3 Section F Debt Service Requirements Overview F-1 Debt Service Expenditures by Function F-2 Debt Service Expenditures by Source F-3 Q I TABLE OF CONTE. "S (continued) Section G Changes in Fund Balance Overview G-1 Organization of the City's Funds G-2 I� Combining Fund Balance Statements All Funds Combined G-3 All Governmental funds Combined G-4 All Enterprise and Agency Funds Combined G-5 Individual Fund Balance Statements General Fund G-6 Special Revenue Funds Ubrary Fund G-7 Business Improvement Area (BIA) Fund G-8 Gas Tax Fund G-9 Transportation Development Act Fund G-10 Capital Project Funds Capital Outlay Fund G-11 Parkland Development Fund G-12 Equipment Replacement Fund G-13 Debt Service Fund G-14 Enterprise Funds Water Fund G-15 Sewer Fund G-16 Parking Fund G-17 Transit Fund G-18 Agency Fund - Whale Rock Commission G-19 Section H Financial and Statistical Tables Overview H-1 Revenues by Major Category and Source H-2 Total Expenditures by Function and Type H-4 Capital Outlay Expenditures by Function H-5 Interfund Transactions H-6 Authorized Regular Positions by Department H-9 Summary of 1991-93 Financial Plan Changes for 1992-93 Operating Programs H-13 Capital Improvement Plan Projects H-15 Section I Budget Reference Materials Overview I-1 Budget Glossary I-2 A:\TBLCNTNS.4PF Section A Introduction i ,1 INTRODUCTION BUDGET MESSAGE OVERVIEW Under the City's two-year financial plan process, the 1991-93 Financial Plan establishes the primary policy, program, and financial guidelines to be used in preparing the 1992-93 Budget. Although budgets are adopted annually under the two-year plan concept, it is intended that appropriations in the second year of the plan will be based upon the IM framework and foundation developed during the two-year planning and budgetary process. FINANCIAL CONDITION SUMMARY The 1992-93 Budget has been prepared to provide a financial overview of the City's revenues, expenditures, and changes in fund balance which incorporates Council approved changes. The budget reflects a modest 2% change from the 1991-93 Financial Plan. The vast majority of this change is in enterprise fund areas, and not in the General Fund. The General Fund increase is only 0.3%. Total appropriations for 1992-93 are $47,269,350 summarized as follows: Operating Programs $31,520,650 Debt Service 2,818,400 Capital Outlay 12,930,300 Total $47,269,350 The most significant changes are in the Public Utilities and Transportation functions. These changes primarily reflect the financial programming and implementation of policies and projects previously approved by Council. Based on projected revenues and ' beginning fund balances, adequate resources are available to fund the recommended appropriations and maintain fund balances at policy levels. BUDGET PREPARATION In preparation for the final adoption of the 1992-93 Budget, the following reviews and meetings have been held by the Council: ■ Mid-Year budget review including discussion of revenue trends and approval of expenditure changes for 1991-92 February 25, 1992 ■ Consideration of the budget calendar and review process for 1992-93 April 21, 1992 A-1 ■ Council budget study session to consider: Overview of financial condition Review of sales tax revenue trends Approval of departmental budget requests Approval of Financial Plan policy changes Status report on major City goals May 12, 1992 ■ Consideration of revenue requirements for the Water Fund June 1, 1992 ■ Public hearing and adoption of the 1992-93 Budget June 16, 1992 BUDGET ORGANIZATION ' The Preliminary 1992-93 Budget document uses the same format as the 1991-93 Financial Plan and is organized into the following eight sections: Section A - Introduction Summarizes the purpose and format of the Preliminary Budget document. Section B - Policies and Objectives Highlights any changes to the 1991-93 Financial Plan policies and objectives. For 1992- 93 the only change is the authorization for staff to program the use of Economic Stability funds consistent with the City's purchasing policies and procedures. Section C - Budget Graphics and Summaries Provides simple graphs and tables which highlight key financial relationships and summarize the overall budget document. Section D - Operating Programs Presents the operating budget at the function, operation, and program levels. Section E- Capital Improvement Plan Summarizes Capital Improvement Plan expenditures by function and funding source. Section F- Debt Service Requirements Summarizes the City's existing debt service obligations. Section G - Changes in Fund Balance Provides an individual summary of revenues, expenditures, and changes in fund balance for each of the City's operating funds. Section H- Financial and Statistical Tables Summarizes revenues by major category and source; expenditures by type and function; , authorized regular employees by department; and operating program and CFP project changes for 1992-93 since the adoption of the 1991-93 Financial Plan. A-2 Section I- Budget Reference Materials Lists a number of major policy documents that guide the preparation and execution of the City's financial plan, and provides a glossary of terms unique to public finance or the City's budgetary process. REVENUE HIGHLIGHTS Revenue projections for 1992-93 are generally consistent with the revised estimates presented to Council at mid-year and those included in the 1991-93 Financial Plan for 1992-93. However, some revenue sources warrant further discussion. Sales Tax Revenues Since sales taxes continue to be the City's largest single revenue source, projections are monitored closely. The 1992-93 projection, which reflects a continued downturn in the economy, was prepared based on detailed analysis prepared by the City's sales tax 1 advisor, Hinderliter, deLamas and Associates. Licenses and Permits This revenue source continues to reflect the fiscal impact of significant downturns in building activity. The 1992-93 projection is based on current trending information for construction permits. Fines and Forfeitures After the 1991-93 Financial Plan was adopted, the State legislature approved SB1297 which reduces the City's revenue from vehicle code fines by 50%. The 1992-93 projection reflects this decrease. Transportation Development Act (TDA) The County Auditor-Controller has estimated TDA revenues at 20% less than projections available when the 1991-93 Financial Plan was adopted. Sales tax revenue is a primary source of TDA funds. The current 1991-93 Financial Plan reflected a balance of TDA funds available for alternative transportation of $343,300. Based on projected transit system revenues and expenditures necessary to implement the Short-Range Transit Plan, it is recommendedthat all TDA revenues be allocated to the Transit Fund except for $15,000 allocated to support bikeway planning. State Subventions A decrease of $329,000 in this revenue source is based on estimates provided by the State Controllers office for lower motor vehicle in-lieu fees and cigarette taxes. Service Charges Since the adoption of the 1991-93 Financial Plan, trending information reflects significant reductions in projections for plan checking fees and development impact fees. Accordingly, these two revenue sources have been adjusted to reflect the trends in the 1992-93 budget. A-3 OPERATING PROGRAM EXPENDITURES The City of San Luis O4ispo has traditionally delivered a high level of basic services to the community. Operating program changes required to maintain this commitment while responding to the current economic climate are summarized as follows: 1991-93 Approved 1992-93 Financial Plan Changes Budoet Public Safety 10,105,100 (91,700) 10,013,400 Public Utilities 6,523,000 481,200 7,004,200 Transportation 3,014,300 132,300 3,146,600 Leisure, Cultural, Social Services 3,339,800 (87,580) 3,252,220 Community Development 3,233,900 (51,040) 3,182,860 General Government 4,986,300 (64,930) 4,921,370 TOTAL 31,2029400 318,250 31,520,650 Supporting documentation has been prepared for each Operating Program change which was submitted to the Council for their review at either the mid-year budget review for at the May 12, 1992 budget study session. The following is a summary of-the changes to the 1991-93 Financial Plan for operating programs: 1991-9$ Financial Plan 31,202,400 Mid-Year Requests 127,000 Mid-Year Reductions (509,400) Travel Reductions (28,585) ECOSLO Contract 20,000 Miscellaneous Adjustments 435 State Water Adjustment 250,000 1992-93 Budget Changes 458.800 1992-93 Budget $31,520,650 A brief summary of the Operating Program requests introduced during the 1992-93 Budget process follows: Public Safety (Police) Sexual Assault Response Team (SART) Examinations The County fees for medical exams authorized by the State legislature are expected to cost $37,500. Public IJSlities Repair of Water Main Trenches An additional $40,200 is provided for permanent repair of the water crew's temporary asphalt patches following trench excavation and water main repair. A-4 Hardware Retrofit Rebate Program To encourage water conservation and participation in the program, funding for the retrofit rebate incentive is estimated at $137,500. Water Reclamation Legal Services Additional $10,000 to ensure adequate funding is available for specialized legal services 1 should it be required for various wastewater projects. Upgraded Plant Staffing Requirements To provide for additional staffing at the Water Reclamation Facility, additional funding in the amount of $150,000 is required. Transportation Landfill Tipping Fee Increases An additional $45,000 is provided to cover substantial, but unavoidable fee costs at Cold Canyon Landfill for trash removal. Transit Operations and Maintenance Funding The new transit operators contract requires a budget increase of$108,000; and marketing services of 2 1/2% of the operating contract will increase costs by $16,000. Bus Yard Water Separator Installation To comply with State Clean Water laws, a water separator must be installed at the bus yard at a cost of $9,000. Leisure, Cultural & Social Services Sun & Fun - Expanded Child Care Services Additional budget of $27,500 is needed to comply with the state childcare licensing legislation that mandates specific staff/child ratios for the childcare center. Aquatics - Improved Pool Supervision Additional staff hours for instruction and lifeguards will cost an additional $21,800. CAPITAL IMPROVEMENT PLAN PROJECTS All of the City's construction project and capital purchases (other than vehicles or equipment acquired through the Equipment Replacement Fund) which cost more than $10,000 are included in the Capital Improvement Plan (CIP). Through the CIP, the City systematically plans, schedules, and finances capital projects to ensure cost-effectiveness and conformance with established policies. Changes to the 1991-93 Financial Plan for Capital Improvement Plan projects are summarized below: 1 A-5 1991-93 Approved 1992-93 Financial Plan ChancLes Budoet Public Safety 2,365,000 100,000 2,465,000 Public Utilities 7,020,000 85,000 7,105,000 Transportation 1,177,000 502,600 1,679,600 Leisure, Cultural, Social Services 1,127,000 0 1,127,000 Community Development 0 0 0 General Government 459,000 94,700 553,700 TOTAL 129148,000 782,300 12,930,300 Supporting documentation has been prepared for each CIP project which was submitted }� to Council for their review. During the mid-year budget review no requests for additional • projects was presented, but instead recommendations for cost reduction or project deferral. Changes to the 1991-93 Financial Plan are summarized as follows: 1991-93 Financial Plan $12,148,000 Mid-Year Reduction CIP (45,000) 1992-93 Changes 540.000 1992-93 Budget 12,643,000 1992-93 Equipment Replacement 287.300 Total $12,9303300 The following is a brief description of the CIP projects changed during the 1992-93 Budget process: Public Utilities Reclaimed Water Distribution System - Drafting and Survey Services Provide $85,000 for engineering services to meet completion deadline of August 1993. Transportation Short Range Transit Plan Implementation Provide $455,000 to begin implementation of the Council adopted Short-Range Transit Plan. Outside funding or grants are available in the amount of $135,000 which results in r a net cost to the City of $320,000. A-6 I AWARD FOR DISTINGUISHED BUDGET PRESENTATION Government Finance Officers Association t The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the City for its budget for the fiscal year beginning July 1, 1991. In order to receive this award, a governmental agency must publish a budget document that meets program criteria as a policy document, as an operation guide, as a financial plan, and as a communications medium. The award is valid for a period of one year only; this is the ninth year that the City has received this honor. We believe the 1991-93 Financial Plan Supplement and 1992-93 Budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. California Society of Municipal Finance Officers The California Society of Municipal Finance Officers (CSMFO) has presented an award i to the City for Excellence and Innovation in Budgeting. Similar to the GFOA criteria, rigid guidelines must be met to be considered for this annual award. We will also be submitting the 1991-93 Financial Plan Supplement and 1992-93 Budget to CSMFO to determine its eligibility for another award. PROSPECTS FOR THE FUTURE As discussed at the mid-year budget.review and budget study session of May 12, 1992, the proposed budget for 1992-93 will leave the City with strong fund balances consistent with finance plan policies. However, if current revenue trends continue, it will not be possible to maintain current service levels and achieve our capital facility goals as we enter the 1993-95 financial plan period. More than ever, we need to continue our commitment to increasing productivity, containing costs, and strengthening our revenue base. SUMMARY The 1992-93 Budget is based on the foundation and framework established in the 1991-93 Financial Plan. Since its adoption, the Council has approved changes to the 1992-93 expenditure plan which have been incorporated into the 1992-93 Budget. The primary benefits identified when the City's first two-year plan was prepared for 1983-85 #' continue to be experienced: ■ Reinforcement of long range planning. ■ Concentration on developing and budgeting for significant objectives. ■ Establishment of realistic timeframes for completing program objectives. ■ A pro-active budget providing for orderly and structured operations. ■ Promotion of more orderly spending patterns. ■ Savings in time and resources allocated to preparing annual budgets. A-7 i - i I The Council's support of progressive budgetary practices has been recognized both nationally and state-wide through the City's receipt of the GFOA and .CSMFO budget awards. The City Staff is looking forward to working with the Council on the development of the City's sixth two-year financial plan later this year. ' i� r r_ A-8 1 1 GOVERNMENT FINANCE OFFICERS ASSOCIATION 1 Distinguished t Budget Presentation Award PRESENTED TO City of San Luis Obispo, ■ California ■ For the Fiscal Year Beginning July 1, 1991 Y2 President Executive Director ` A-9 DIRECTORY OF OFFICIALS AND ADVISORY BODIES CITY COUNCIL Ron Dunin, Mayor Penny Rappa, Vice-Mayor Peg Pinard, Council Member Jerry Reiss, Council Member Bill Roalman, Council Member ADVISORY BODIES Planning Commission Parks and Recreation Commission Architectural Review Commission Jack Residence Advisory Committee Cultural Heritage Committee Joint Recreational Use Committee Business Improvement Association Tree Committee Construction Board of Appeals Mass Transportation Committee Handicapped Board of Appeals Parking Management Committee Housing Authority Citizens' Advisory Committee Human Relations Commission Council Compensation Committee Promotional Coordinating Committee Personnel Board MANAGEMENT TEAM ' John Dunn City Administrative Officer James Gardiner Police Chief Ken Hampian Assistant City Administrative Officer William T. Hetland Director of Utilities ' Arnold Jonas Director of Community Development Jeff Jorgensen City Attorney Ann McPike Director of Personnel Bob Neumann Fire Chief Wayne A. Peterson Acting Director of Public Works William C. Statler Director of Finance/City Treasurer Lawrence J. Stockton Director of Recreation ' Pam Voges City Clerk �1 A-10 ORGANIZATION OF THE CITY OF SAN LUIS OBISPO ' CE ' MAYOR AND CIN COUNCIL ADVISORY BODIES Water Operations UTILITIES AITY CL K CITY POLICE Wastewater Support Services Comm Promotion CITY RECREATION ADMINISTRATIVE ASST OFFICER CAO Transit (CAO) Human Relations PUBLIC WORKS FINANCE PERSONNEL FIRE Parks and Streets and Suppression Hazard Bldg Maud Equip Maint COMMUNITY Paramedics Prevention DEVELOPMENT 1 Engineering Parking Support Services Planning Building and Safety 070 26-21 CAO OFFICE DEPARTMENT DIVISION PROGRAM A-11 MISSION STATEM. . T SAN LUIS OBISPO STYLE Quality With Vision ' WHO ARE WE? People Serving People ■ A team that puts high value on each citizen it serves. ■ Providers of programs that meet basic service needs of each citizen. ■ Enhancers of the quality of life for the community as a whole. WHAT DO WE STAND FOR? Quality in all Endeavors -- Pride in Results ■ Service to the community -- the best -- at all times ' ■ Respect -- for each other and for those we serve. ■ Value -- ensuring delivery of service with value for cost. ■ Community involvement -- the opportunity to participate in attaining the goals of the City. WHERE ARE WE GOING? Into the Future with a Design ■ Planning and managing for levels of service consistent with the needs of the citizens. ■ Offering skills development and organizational direction for employees in order to �. improve the delivery of municipal services. ■ Developing sources of funding and establishing a sound financial management program which will. result in fiscal independence and flexibility in the delivery of City services. ■ Providing the residents of the City with accurate and timely information on issues ' which affect them, and encouraging the full utilization of City services. ■ Promoting the City as a regional trade, recreational and tourist center and improving the quality of life for residents and visitors. t A-12 Section B Policies and. Objectives 1 1 POLICIES AND OBuXTIVES OVERVIEW The overall goal of the City's Financial Plan is to establish .and maintain effective management of the City's financial resources. Formal statements of budgetary policies and major objectives provide the foundation for achieving this goal. Accordingly, this section outlines the policies used in guiding the preparation and management of the City's 1992-93 Budget and the major objectives to be accomplished. This section of the original 1991-93 Financial Plan Document is composed of three major parts: ■ General Budget Policies ■ New Significant Policies ■ Major City Goals No major changes have been made to the policies and objectives identified in the original 1991-93 Financial Plan. However, a minor change has been made to the policy for use of ' Economic Stability funds as discussed below: Economic Stability Program ' The use of funds for the Economic Stability Program is now governed in accordance with adopted financial management standards and purchasing policies rather than the more restrictive approach previously in place. Staff is now authorized to program the use of these funds rather than seek Council identification and approval for each specific project or activity. B-1 Section C Budget Graphics and. Summaries 1 1 ' BUDGET GRAPHICS AND SUMMARIES TOTAL OPERATING, CAPITAL AND DEBT SERVICE EXPENDITURES 1992-93 BUDGET " $47.6 Million OPERATING 6796 6% DEBT SERVICE 2796 CAPITAL I� ..:1989-90:. :.::: ..:199"1::: 4991 92 1992=93 ACTUAL ACTUAL BUDGET :PROPOSED: Operating Programs 23,727,000 27,193,675 30,096,437 31,704,902 Capital Outlay 8,094,300 9,274,052 56,002,252 12,930,300 jDebt Service 2,186,200 2,134,043 2,553,100 2,818,400 TOTAL; 34,007;500 38,601,770:, 88;651,789: 47;453;602., C-1 BUDGET GRAPHICS AND SUMMARIES , OPERATING PROGRAM EXPENDITURES BY FUNCTION 1992-93 OPERATING BUDGET ' $31.7 Million PUBLIC UTILITIESii SAFETY 23% EISURE, ULTURAL, AND GENERAL 15% OCIAL SERVICE GOVERNMENT 1O,EORTATI ON COMMUNITY ' DEVELOPMENT 1989-90 1990-91 1991"92. 1992-93 ACTUAL ACTUAL::... BUDGET PROPOSED Public Safety 8,022,200 8,622,163 9,417,760 10,013,417 Public Utilities 4,188,400 5,319,498 6,133,379 7,208,440 Transportation 2,300,700 2,816,742 2,951,331 3,146,600 Leisure, Cultural and Social Services 2,576,600 3,008,083 3,328,843 3,252,215 Community Development 2,539,000 2,891,257 3,390,785 3,182,860 General Government 4,100,100 4,535,932 4,874,339 4,901,370 TOTAL. 23,727;000 ...27,193,675 30,096,437 :::31,704,902: 1 C-2 BUDGET GRAPHICS AND SUMMARIES CAPITAL OUTLAY EXPENDITURES BY FUNCTION 1992-93 CAPITAL OUTLAY BUDGET " $12.9 Million ' PUBLIC UTILITIES 65% 496 GENERAL GOVERNMENT 9% 19% ' 13% EISURE. PUBLIC SAFETY CULTURAL, AND SOCIAL SERVICE TRANSPORTATION 1989=90 1990-91 1991 92' 1992=93 ACTUAL ACTUAL BUDGET. PROPOSED. Public Safety 329,800 652,299 311,200 2,465,000 Public Utilities 2,534,400 4,256,910 42,258,821 7,105,000 Transportation 3,863,100 2,763,426 2,418,709 1,679,600 Leisure, Cultural and Social Services 745,400 753,069 2,350,295 1,127,000 Community Development 95,500 9,860 0 0 General Government 526,100 838,488 8,663,227 553,700 TOTAL 8,094;300 9,274;.052 56;.002,252 12;930;300 C-3 BUDGET GRAPHICS AND SUMMARIES DEBT SERVICE EXPENDITURES BY FUNCTION 1992-93 DEBT SERVICE BUDGET " $2.8 Million TRANSPORTATION 6096 ' 896 PUBLIC SAFETY 33% 9% LEISURE, CULTURAL, & SOCIAL SERVICES PUBLIC UTILITIES , 1989=90 1990-91:: 199142 .. 1992-93 ACTUAL ACTUAL BUDGET' PROPOSED Public Safety 0 0 214,100 217,000 Public Utilities 677,400 687,915 676,700 932,700 Transportation 1,406,600 1,377,128 1,401,600 1,405,100 Leisure, Cultural and Social Services 67,000 69,000 260,700 263,600 Community Development 0 0 0 0 General Government 35,200 0 0 0 TOTAL . ::.:2,186;200:::::::..:2;134;043. 2;553;IOU 2818,400 1 C-4 r BUDGET GRAPHICS AND SUMMARIES TOTAL FUNDING SOURCES - ALL FUNDS COMBINED 1992-93 FUNDING SOURCES " $47.6 Million TAXES 36% ENTERPRISE FUND SERVICE CHARGE 24% 3% USERS FEES 4 4% 8% OTHER SOURCES INVESTMENTS .......,. SUBVENTIONS DEBT FINANCING & GRANTS FOR CAPITAL PROJECTS 1989-901990-91 1991-92 1992-93 ACTUAL ACTUAL.. BUDGET _PROPOSED Taxes 15,023,100 15,384,173 16,126,100 17,243,300 ' Investments 2,651,200 2,446,194 1,738,300 1,625,100 Subventions and Grants 3,156,100 3,185,234 3,691,500 4,044,800 ' Enterprise Fund Service Charges 7,261,300 9,159,624 10,077,000 11,545,240 Other Service Charges 1,572,800 1,507,173 1,580,900 1,587,800 ' Other Revenues 2,986,600 2,858,092 3,257,500 1,684,800 Total Current Sources 32,651,100 34,540,490 36,471,300 37,731,040 Proceeds from Debt Financings 0 6,279,002 36,964,000 9,000,000 Fund Balance/Other Sources (Uses) 1,356,400 (2,217,722) 15,216,489 722,562 TOTAL. 34;007;50038,601,:770 88651,789: 4.7,453602 1 C-5 BUDGET GRAPHICS AND SUMMARIES AUTHORIZED REGULAR POSITIONS BY FUNCTION 1992-93 AUTHORIZED REGULAR POSITION 337.6 PUBLIC SAFETY 41% GENERAL GOVERNMENT 16% 7% RANSPORTATION 16% 9% 13% EIUR PUBLIC CULTURAL. AND UTILITIES SOCIAL SERVICE COMMUNITY DEVELOPMENT 1989-90 ':1990 91 199192: 1992=93 ACTUAL ACTUAL BUDGET PROPOSED Public Safety 133.0 134.0 137.5 137.5 Public Utilities 43.0 46.0 46.0 50.0 Transportation 22.0 22.0 23.0 23.0 , Leisure, Cultural and Social Services 29.5 29.5 30.5 30.5 Community Development 42.6 42.6 43.6 43.6 General Government 50.0 52.0 53.0 53.0 ,. TOTAL320 1 3261< 333.6 337.6 C-6 i - Section D Operating Programs 1 1 f 1 - 1 1 t 1 1 :1 f f 1 OPERATING PROGr..,►MS OVERVIEW The operating programs described in this section of the Financial Plan form the City's basic organizational units, provide for the .delivery of essential services, and allow the City to accomplish the following tasks: ■ Establish policies and goals which define the nature and level of services to be provided. ■ Identify activities performed in delivering program services. ■ Propose objectives for improving the delivery of services. ■ Appropriate the resources required to perform activities and accomplish objectives. The City's operating expenditures are organized into the following hierarchical categories: Function The highest level of summarization used in the City's Financial Plan, the "function" classification represents a grouping of related operations and programs which may cross 1 organizational(departmental) boundaries aimed at accomplishing a broad goal or delivering a major service. The six functions in the Financial Plan are: ■ Public Safety ■ Leisure, Cultural, and Social Services ■ Public Utilities ■ Community Development ■ Transportation ■ General Government Operation Grouping of related programs within a functional area such as police protection within Public Safety or water service within Public Utilities. Program Grouping of related activities organized to accomplish basic goals and objectives. Activity Specific service performed within a program in the pursuit of its objectives and goals. The following is an example of the relationship between functions, operations, programs, and activities: FUNCTION Public Utilities OPERATION Water Service PROGRAM Water Treatment ACTIVITY Laboratory Analysis D-1 OPERATING PROGL AS EXPENDITURES BY FUNCTION 1991-92 1991-93 Proposed 1992-93 BUDGET Financial Plan Adjustments BUDGET PUBLIC SAFETY , Police Protection 5,494,326 5,852,100 (4,683) 5,847,417 Fire and Environmental Safety 3,923,434 4,253,000 (87,000) 4,166,000 Total Public Safety 9,417,760 10,105,100 (91,683) 10,013,417 PUBLIC UTILITIES Water Service 3,698,335 3,649,400 324,620 3,974,020 Wastewater Service 1,754,521 2,197,900 158,095 2,355,995 Whale Rock Reservoir 624,323 617,600 (2,025) 615,575 Solid Waste Management 56,200 59,000 (400) 58,600 Total Public Utilities 6,133,379 6,523,900 480,290 7,004,190 TRANSPORTATION Streets and Flood Control 1,607,244 1,681,500 5,600 1,687,100 Parking 666,442 686,500 (6,200) 680,300 Municipal Transit System 677,645 646,300 132,900 779,200 Total Transportation 2,951,331 3,014,300 132,300 3,146,600 LEISURE, CULTURAL&SOCIAL SERVICES Parks and Recreation Commissions and Committees 3,300 3,400 0 3,400 Recreation Programs 1,327,463 1,351,900 (11,900) 1,340,000 ' Maintenance Services 1,353,727 1,366,400 (66,400) 1,300,000 Golf Course Operations and Maintenan 274,000 292,300 (3,000) 289,300 Cultural Services City/County Library 12,400 12,800 0 12,800 , Cultural Activity Grants 106,240 97,600 (5,000) 92,600 Social Services 251,713 215,400 (1,285) 214,115 Total Leisure, Culhual&Social Services 3,328,843 3,339,800 (87,585) 3,252,215 i 1 D-2 OPERATING PROGRAMS EXPENDITURES BY FUNCTION 1991-92 1991-93 Proposed 1992-93 BUDGET Financial Plan Adjustments PROPOSED COMMUNITY DEVELOPMENT Planning 1,410,300 1,095,500 (24,900) 1,070,600 Construction Regulation Building and Safety 493,296 534,900 (12,300) 522,600 Engineering 963,600 1,034,700 (6,000) 1,028,700 ' Economic Development Business Improvement Area (BIA) 197,945 170,400 (1,100) 169,300 Community Promotion 244,450 232,400 (740) 231,660 Economic Stability 81,194 166,000 (6,000) 160,000 Total Community Development 3,390,785 3,233,900 (51,040) 3,182,860 GENERAL GOVERNMENT Legislation& Policy 135,551 140,900 0 140,900 General Administration City Administrative Officer 502,100 496,100 13,825 509,925 Public Works Administration 378,180 382,200 (800) 381,400 Legal Services 243,700 263,800 (6,850) 256,950 ' City Clerk Services 302,950 359,100 (9,960) 349,140 Organizational Support Services Personnel Adminisration 361,855 391,300 (20,000) 371,300 ' Risk Management 731,506 711,300 (550) 710,750 Financial Administration 937,500 977,800 (25,130) 952,670 Information Systems Management 94,900 69,600 (2,165) 67,435 Other Support Services 354,497 407,200 0 407,200 Buildings & Equipment Building Operations &Maintenance 498,000 423,300 (800) 422,500 Vehicle& Equipment Maintenance 333,600 363,700 (12,500) 351,200 Total General Government 4,874,339 4,986,300 (64,930) 4,921,370 TOTAL OPERATING EXPENDITURES $30,096,437 $31,203,300 $317,352 $31,520,652 i f D-3 i OPERATING PROGI vB EXPENDITURES BY PROGRAM - PUBLIC UTILITIES 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET REQUESTED WATER SERVICE Water Source of Supply 988,100 957,380 941,700 1,174,100 Well Operations 93,900 204,609 272,900 286,900 Water Conservation 203,200 389,071 451,315 462,300 Water Treatment 585,100 573,860 648,300 656,620 Power Generation 2,800 4,051 16,200 16,400 Water Distribution 350,800 446,625 508,600 521,300 Water Customer Service 182,100 195,698 207,200 221,000 Water Administration&Engineering 353,900 583,834 652,120 635,400 Total Water Service 2,759,900 3,355,128 3,698,335 3,974,020 WASTEWATER SERVICE Wastewater Collection 263,800 395,141 388,070 404,085 Wastewater Pretreatment 34,000 70,287 112,100 116,960 Wastewater Treatment& Disposal 606,000 947,895 957,437 1,552,825 Wastewater Administration& Engineering 104,100 77,789 296,914 282,125 , Total Wastewater Service 1,007,900 1,491,112 1,754,521 2,355,995 WHALE ROCK RESERVOIR Reservoir Operations 402,500 442,219 603,423 594,175 Fishing Program 18,100 15,452 20,900 21,400 Total Whale Rock Reservoir 420,600 457,671 624,323 615,575 , SOLID WASTE MANAGEMENT Solid Waste Management 0 15,587 56,200 58,600 TOTAL PUBLIC UTIIr1TIES $4,188,400 $5,319,498 $6,133,379 $7,004,190 D-4 OPERATING PROGRt-xvIS EXPENDITURES BY PROGRAM - PUBLIC SAFETY 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET REQUESTED POLICE PROTECTION Administration 1,169,000 437,357 1,734,962 1,839,850 Operations 3,269,000 4,335,279 3,759,364 4,007,567 Total Police Protection 4,438,000 4,772,636 5,494,326 5,847,417 FIRE& ENVIRONMENTAL SAFETY Administration 275,200 257,1,75 267,800 268,900 Emergency Response 2,570,000 2,812,928 2,913,497 3,120,700 Hazard Prevention 363,700 305,670 341,200 361,100 Training 146,100 185,389 152,900 160,300 Technical Services 217,500 256,305 238,237 247,200 Disaster Preparedness 11,700 32,060 9,800 7,800 Total Fire&Environmental Safety 3,584,200 3,849,527 3,923,434 4,166,000 TOTAL PUBLIC SAFETY $8,022,200 $8,622,163 $9,417,760 $10,013,417 r i 1 D-5 OPERATING PROGR-AS EXPENDITURES BY PROGRAM - TRANSPORTATION 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET REQUESTED STREETS& FLOOD CONTROL Streets Pavement Maintenance & Sweeping 555,100 708,782 697,250 739,600 General (Sidewalks, Signs & Markings 444,800 505,646 488,000 512,700 Traffic Signals & Street Lights 320,300 334,760 360,894 370,500 Flood Control 48,700 54,923 61,100 64,300 Total Streets&Flood Control 1,368,900 1,604,111 1,607,244 1,687,100 PARKING Operations, Maintenance, & Enforcement 462,500 634,208 666,442 680,300 Total Parking 462,500 634,208 666,442 680,300 MUNICIPAL TRANSIT SYSTEM Operations & Maintenance 469,300 578,423 677,645 779,200 Total Municipal Transit System 469,300 578,423 677,645 779,200 TOTAL TRANSPORTATION $2,300,700 $2,816,742 $2,951,331 $3,146,600 ' i 1 1 1 D-6 OPERATING PROGRt4..tS EXPENDITURES BY PROGRAM - LEISURE, CULTURAL & SOCIAL SERVICES 1989-90 1990-91 .1991-92 1992-93 ACTUAL ACTUAL BUDGET REQUESTED ' PARKS& RECREATION Commissions& Committees 2,000 2,432 3,300 3,400 Recreation Programs ' Recreation Administration 328,600 351,400 406,338 408,900 General Recreation 247,500 296,335 284,750 285,200 Aquatics Program 182,700 200,015 149,675 151,000 Special Instruction 55,000 65,696 75,900 77,800 Trips & Outings 31,800 31,259 37,700 37,800 Athletic Leagues 64,500 78,181 99,800 102,000 Special Events 48,600 36,942 48,500 48,800 Sun & Fun 123,200 151,539 224,800 228,500 Maintenance Services Landscape& Park Maintenance 712,800 941,158 890,772 921,900 Swim Center Maintenance 102,100 148,861 205,800 198,300 Tree Maintenance 159,100 214,552 257,155 179,800 Golf Course Operations & Maintenance 210,700 263,925 274,000 289,300 Total Parks&Recreation 2,268,600 2,782,295 2,958,490 2,932,700 CULTURAL SERVICES City/County Library 8,200 17,917 - 12,400 12,800 Cultural Activity Grants 91,600 1,250 106,240 92,600 Total Cultural Services 99,800 19,167 118,640 105,400 SOCIAL SERVICES ' Human Relations 208,200 206,621 251,713 214,115 TOTAL LEISURE, CULTURAL& SOCIAL SERVICES $2,576,600 $3,008,083 $3,328,843 $3,252,215 r i D-7 OPERATING PROGk AS EXPENDITURES BY PROGRAM - COMMUNITY DEVELOPMENT 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET REQUESTED PLANNING Commissions& Committees 20,500 39,639 43,400 33,600 Current/Advanced Planning & Enforcement 853,400 923,759 1,366,900 1,037,000 Total Planning 873,900 963,398 1,410,300 1,070,600 ' CONSTRUCTION DEVELOPMENT Building and Safety 404,100 457,833 493,296 522,600 Engineering 928,600 1,020,103 963,600 1,028,700 Total Construction Development 1,332,700 1,477,936 1,456,896 1,551,300 ECONOMIC DEVELOPMENT ' Business Improvement Area (BIA) 150,300 166,838 197,945 169,300 Community Promotion 182,100 283,085 244,450 231,660 Economic Stability 0 0 81,194 160,000 Total Economic Development 332,400 449,923 523,589 560,960 TOTAL COMMUNITY DEVELOPMENT $2,539,000 $2,891,257 $3,390,785 $3,182,860 i 1 1 1 1 1 1 D-8 OPERATING PROGRAMS EXPENDITURES BY PROGRAM - GENERAL GOVERNMENT 1989-90 1990-91 1991-92 1992-93 ACTUAL ' ACTUAL BUDGET REQUESTED LEGISLATION AND POLICY City Council 106,800 103,522 135,551 140,900 GENERAL ADMINISTRATION ' City Administrative Officer 390,500 439,952 502,100 509,925 Public Works Administration 327,600 402,955 378,180 381,400 Total General Administration 718,100 842,907 880,280 891,325 LEGAL SERVICES City Attorney 263,800 229,241 243,700 256,950 CITY CLERK SERVICES Administration and Records 246,800 278,388 294,350 311,320 Elections 21,400 58,889 8,600 37,820 Total City Clerk Services 268,200 337,277 302,950 349,140 ORGANIZATIONAL SUPPORT SERVICES Personnel Administration 402,200 311,070 361,855 371,300 Risk Management/Wellness 708,913 731,506 710,750 Financial Administration 733,000 840,961 937,500 952,670 Information Systems Management 58,700 58,409 94,900 67,435 Support Services 884,400 286,457 354,497 407,200 Total Organisational Support Services 2,078,300 2,205,810 2,480,258 2,509,355 BUILDINGS AND EQUIPMENT Building Maintenance 378,600 475,982 498,000 422,500 Vehicle and Equipment Maintenance 286,300 341,193 333,600 351,200 Total Buildings and Equipment 664,900 817,175 831,600 773,700 TOTAL GENERAL GOVERNMENT $4,100,100 $4,535,932 $4,874,339 $4,921,370 D-9 Section E. Capital Improvement. Plan (CIP) i S 1 a CAPITAL IMPROVEMENT PLAN OVERVIEW All of the City's construction projects and capital purchases (other than vehicles or equipment acquired through the Equipment Replacement Fund) which cost more than $10,000 are included in the Capital Improvement Plan. (Minor capital outlays of $10,000 or less are included with the operating program budgets.) Through the Capital Improvement Plan (CIP), the City systematically plans, schedules, and finances capital projects to ensure cost-effectiveness and conformance with established policies. The CIP is a four year plan organized into the same functional groupings used for the operating programs: ' ■ Public Safety ■ Public Utilities ' ■ Transportation ■ Leisure, Cultural, and Social Services ■ Community Development ■ General Government The CIP section of the original 1991-93 Financial Plan provides a comprehensive summary ofthe phasing, cost, funding source, and description of each CIP project. The CIP section also discusses the organization of the City's CIP and the City's capital appropriation policy. The following schedules have been included in this document as supplements to the 1991-93 Financial Plan CIP: ' ■ Summary of Capital Improvement Plan expenditures by function and operation for 1991-92 and 1992-93, including approved adjustments from the 1991-93 Financial Plan. ' i Summary of Capital Improvement Plan expenditures by funding source for 1991-92 and 1992-93, including adjustments from the 1989-91 Financial Plan. A summary of individual CIP project changes is provided in Section H (Financial and Statistical Tables) of the Supplement. E-1 CAPITAL IMPROVEMENT PLAN , SUMMARY OF CIP EXPENDITURES BY FUNCTION 1991-92 1991-93 Proposed 1992-93 BUDGET Financial Plan Adjustments BUDGET , PUBLIC SAFETY Police Protection 178,000 0 0 ' Fire and Environmental Safety 0 2,365,000 2,365,000 Total Public Safety 178,000 2,365,000 0 2,365,000 PUBLIC UTILITIES Water Service 10,977,851 6,600,000 0 6,600,000 Wastewater Service 30,522,460 420,000 85,000 505,000 Whale Rock Reservoir 758,510 0 Tota/Public Utilises 42,258,821 7,020,000 85,000 7,105,000 TRANSPORTATION Streets and Flood Control 979,000 940,000 940,000 Parking 848,709 25,000 25,000 Transit 456,000 212,000 455,000 667,000 ' Total Transportation 2,283,709 1,177,000 455,000 1,632,000 LEISURE, CULTURAL AND SOCIAL SERVICES Parks and Recreation 2,282,595 1,031,000 1,031,000 ' Mission Plaza 50,000 50,000 50,000 Cultural Facilities 17,700 46,000 46,000 Total Leisure, Cultural& Social Service 2,350,295 1,127,000 0 1,127,000 GENERAL GOVERNMENT , Buildings 10,000 379,000 379,000 General Fleet Operations 26,500 0 Information Systems 65,000 80,000 (45,000) 35,000 ' Total General Government 231,500 459,000 (45,000) 414,000 CARRYOVER FUNDS 7,019,915 ' TOTAL $54,322,240 $12,148,000 $495,000 $12,643,000 E-2 ' CAPITAL IMPROVEMENT PLAN ' CAPITAL IMPROVEMENT PLAN EXPENDITURES BY SOURCE 1991-93 PROPOSED 1991-92 1991-93 Proposed 1992-93 BUDGET Financial Plan Adjustments BUDGET CAPITAL OUTLAY FUND General Capital Outlay Revenues 10,288,210 1,781,000 (45,000) 1,736,000 Resident Park Fees 94,500 Zone 9 Reimbursements 50,000 50,000 Debt Financing 3,000,000 3,000,000 1 Total Capital Outlay Fund 10,382,710 4,831,000 (45,000) 4,786,000 1 PARKLAND DEVELOPMENT FUND Park-in Lieu Fees and Grants 376,000 60,000 60,000 Total parkland Development Fund 376,000 60,000 0 60,000 1 ENTERPRISE AND AGENCY FUNDS 1 Water Fund Current Revenues 700,000 600,000 0 600,000 Debt Financing 10,277,851 6,000,000 6,000,000 ' Sewer Fund 30,522,460 420,000 85,000 505,000 Parking Fund 848,709 25,000 25,000 Transit Fund 456,000 212,000 455,000 667,000 1 Whale Rock Commission Fund 758,510 Total Enterprise Funds 43,563,530 7,257,000 540,000 7,797,000 TOTAL. $54,322,240 $12,148,000 $495,000 $12,643,000 i 1 1 i i E-3 1 Section. F Debt Service Requirements t DEBT SERVICE RE _ JIREMENTS ' OVERVIEW ' This section summarizes the debt service obligations of the City as of the beginning of the 1991-93 Financial Plan period(July 1,1991). 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 following is a description of each lease or bond obligation existing at July 1, 1991: 1959 Whale Rock Reservoir General Obligation Bonds - Series A and B ■ Purpose: Construction of the City's share of the Whale Rock Reservoir. ' ■ Maturity Date: 1999 ■ Interest Rate: 3.75% to 4.00% ■ Original Principal Amount: $3,900,000 ■ July 1, 1991 Principal Outstanding: $1,410,000 ■ Funding Source: Water Fund 1986 Lease Revenue Bonds ' ■ Purpose: Construction of parking structures ($5,758,400) as well as road improvements and facility acquisitions ($4,450,000). ■ Interest Rate: 4.25% to 8.25% ■ Maturity Date: 2006 ■ Original Principal Amount: $13,970,000 ■ July 1, 1991 Principal Outstanding: $12,520,750 ■ Funding Source: Debt Service and Parking Funds ' 1988 Water Certificates of Participation ' ■ Purpose: Construction of various water system improvements. ■ Interest Rate: 6.700/o to 7.25% ■ Maturity Date: 2008 ■ Original Principal Amount: $5,000,000 ' ■ July 1, 1991 Principal Outstanding: $4,610,000 ■ Funding Source: Water Fund 1990 Certificates of Participation ' ■ Purpose: Acquisition of land for open space, acquisition of land for site of fire station and renovation and rehabilitation of the City's Recreation Center. ' ■ Interest Rate: 6.00% to 6.70% ■ Maturity Date: 2010 ■ Original Principal Amount: $4,500,000 ■ July 1, 1991 Principal Outstanding: $4,500,000 ' ■ Funding Source: Debt Service Fund State Revolving Loan ' ■ Purpose: Improvements to the City's wastewater treatment facility. ■ Interest Rate: 3.0% to 3.2% ■ Maturity Date: 2012 ' ■ Original Principal Amount: Approximately$30,000,000 ■ Funding Source: Sewer Fund Other Debt Financings ' The 1985 Computer Lease was fully matured as of July 1, 1991. 1 F-1 DEBT SERVICE REQ <REMENTS ' ANNUAL PAYMENTS BY FUNCTION ' 1989-90 1990-91 1991-92 1992-93 ' ACTUAL ACTUAL BUDGET REQUESTED PUBLIC SAFETY ' Fire & Environmental Safety 0 0 214,100 217,000 Total Public Safety 0 0 214,100 217,000 PUBLIC UTILITIES ' Wastewater Service 0 0 0 251,500 Water Service 677,400 687,915 676,700 681,200 ' Total Public Utilities 677,400 687,915 676,700 932,700 TRANSPORTATION ' Streets and Flood Control 479,800 471,551 473,900 474,800 Parking 926,800 905,577 927,700 930,300 , Total Transportation 1,406,600 1,377,128 1,401,600 1,405,100 LEISURE, CULTURAL & SOCIAL SERVICES ' Parks and Recreation 67,000 69,000 260,700 263,600 Total Leisure, Cultural&Social Service 67,000 69,000 260,700 263,600 GENERAL GOVERNMENT , Organizational Support Services - Financial Administration 35,200 0 0 0 ' Total General Government 35,200 0 0 0 TOTAL DEBT SERVICE REQUIREMENTS $2,186,200 $2,134,043 $2,553,100 $2,818,400 , 1 F-2 1 i DEBT SERVICE REQuiREMENTS ' ANNUAL PAYMENTS BY SOURCE ' 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET REQUESTED ' DEBT SERVICE FUND 1985 Computer Lease ' Principal 31,300 0 0 0 Interest 3,900 0 0 0 1986 Lease Revenue Bonds Principal 150,000 160,351 172,000 185,000 Interest 396,800 380,200 372,700 360,800 1990 Certificates of Participation Principal 0 0 65,000 125,000 Interest 0 0 339,000 284,600 Total Debt Service Fund 582,000 540,551 948,700 955,400 WATER FUND 1959 Water Bonds - Series A Principal 105,000 110,000 115,000 120,000 Interest 50,000 48,000 43,700 39,200 1959 Water Bonds - Series B ' Principal 30,000 30,000 30,000 35,000 Interest 16,000 16,000 14,700 13,400 1988 Certificates of Participation Principal 130,000 140,000 145,000 155,000 Interest 346,400 343,915 328,300 318,600 Total Water Fund 677,400 687,915 676,700 681,200 WASTEWATER FUND Principal 0 0 0 251,500 ' Interest 0 0 0 0 Total Wastewater Fund 0 0 0 251,500 ' PARKING FUND 1986 Lease Revenue Bonds Principal 255,000 264,400 293,000 315,000 Interest 671,800 641,177 634,700 615,300 Total Parldag Fund 926,800 905,577 927,700 930,300 TOTAL DEBT SERVICE REQUIREMENTS $2,186,200 $2,134,043 $2,553,100 $2,818,400 1 F-3 Section G Changes in Fund Balance 1 CHANGES IN FUNL BALANCE OVERVIEW This section summarizes revenues, expenditures, and changes in fund balance for each of the City's operating funds. Changes in fund balance are provided for the last two completed fiscal years (1989-90 and 1990-91); and the two years covered by the 1991-93 Financial Plan (1991-92 and 1992-93). The following schedules are included in this section: Combining Fund Balance Statements i All Funds Combined All Governmental Funds Combined All Enterprise and Agency Funds Combined Individual Fund Balance Statements ` General Fund `�•1( Special Revenue Funds Library Fund Business Improvement Area (BIA) Fund Gas Tax Fund Transportation Development Act Fund Capital Project Funds Capital Outlay Fund Parkland Development Fund Equipment Replacement Fund Debt Service Fund Enterprise Funds Water Fund Sewer Fund Parking Fund Transit Fund Agency Fund - Whale Rock Commission The organization of the City's funds is further described on the following page. G-1 CHANGES IN FUN' BALANCE ORGANIZATION OF THE CITY'S FUNDS In accordance with generally accepted accounting principles, the City's financial reporting system is organized on a fund basis consisting of three major fund types - Governmental, Proprietary, and Fiduciary - and two self-balancing Account Groups: General Fixed Assets and General Long-Term. The City's various funds have been established in order to segregate and identify those financial transactions and resources associated with providing specific activities or programs in conformance with special regulations, restrictions, or limitations. The following funds are included in the Financial Plan Supplement; additional descriptions of each of the fund types is provided in the Budget Glossary (Section I): Governmental Funds Most of the City's programs and functions are provided and financed through the following Governmental Funds, which are distinguished by their measurement focus on determining financial position and changes in financial position, rather than upon determining net income: ■ General Fund ■ Debt Service Fund ■ Special Revenue Funds ■ Capital Project Funds Library Capital Outlay Business Improvement Area Parkland Development Gas Tax Equipment Replacement Transportation Development Act Enterprise Funds r Enterprise funds are distinguished from Governmental funds by their similarity to private sector enterprises, as it is intended that the cost of providing services will be financed or recovered primarily through user charges. The following four Enterprise Funds are used by the City: ■ Water ■ Parking ■ Sewer ■ Transit Trust and Agency Funds Also .known as Fiduciary Funds, Trust and Agency funds are used to account for assets held by the City in a trustee capacity for private individuals, organizations, or other governmental agencies. Agency funds are custodial in nature (assets equal liabilities) and do not measure the results of operations (revenues, expenditures, and changes in fund balance). Accordingly, Agency Funds are not typically included in budgetary documents. However, due to 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 CHANGES IN FUND bALANCE ALL FUNDS COMBINED 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Tax Revenues 15,023,100 15,384,173 16,126,100 17,243,300 Licenses and Permits 185,700 159,117 90,300 111,000 Fines and Forfeitures 757,200 821,617 780,000 780,000 ' Investment and Property Revenues 2,651,200 2,446,194 1,738,300 1,625,100 Subventions and Grants 3,156,100 3,185,234 3,691,500 4,044,800 Service Charges Governmental Funds 1,572,800 1,507,173 1,580,900 1,587,800 • Enterprise Funds 7,261,300 9,159,624 10,077,000 11,545,240 Trust and Agency Revenues 494,900 552,648 670,200 675,800 Other Revenues 1,548,800 1,324,710 1,717,000 118,000 Total Revenues 32,651,100 34,540,490 36,471,300 37,731,040 Expenditures Operating Programs Public Safety 8,022,200 8,622,163 9,417,760 10,013,417 Public Utilities 4,188,400 5,319,498 6,133,379 7,004,190 Transportation 2,300,700 2,816,742 2,951,331 3,146,600 Leisure, Cultural & Social Services 2,576,600 3,008,083 3,328,843 3,252,215 Community Development 2,539,000 2,891,257 3,390,785 3,182,860 General Government 4,100,100 4,535,932 4,874,339 4,921,370 Total Operating Programs 23,727,000 27,193,675 30,096,437 31,520,652 Capital Projects 8,094,300 9,274,052 56,700,401 12,930,300 Debt Service 2,186,200 2,134,043 2,553,100 2,818,400 Total Expenditures 34,007,500 38,601,770 89,349,938 47,269,352 Other Sources (Uses) ' Operating Transfers In 2,484,400 2,753,081 3,718,467 2,083,900 Operating Transfers Out (2,484,400) (2,753,081) (3,718,467) (2,083,900) Capital Project Closeout 0 0 698,149 0 . Expenditure Savings 0 0 456,156 443,055 Proceeds from Debt Financings 0 6,279,002 36,964,000 9,000,000 Total Other Sources(Uses) 0 6,279,002 38,118,305 9,443,055 Revenues and Other Sources Over(Under) Expenditures and Other Uses (1,356,400) 2,217,722 (14,760,333) (95,257) Fund Balance, Beginning of Year 30,284,335 28,927,935 31,178,057 16,417,724 Fund Balance, End of Year Reserved for Debt Service 1,998,200 2,416,780 2,416,780 2,416,780 Unreserved 26,929,735 28,728,877 14,000,944 13,905,687 i Total Fund Balance $28,927,935 $31,145,657 $16,417,724 $16,322,467 ,,� G-3 CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUNDS COMBINED 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Tax Revenues 15,023,100 15,384,173 16,126,100 17,243,300 Licenses and Permits 185,700 159,117 90,300 111,000 Fines and Forfeitures 577,600 332,785 225,000 225,000 Investment and Property Revenues 1,574,400 1,621,259 1,175,500 1,120,100 Subventions and Grants 2,831,500 2,802,034 2,863,600 2,466,200 Service Charges 1,572,800 1,507,173 1,580,900 1,587,800 Other Revenues 1,548,800 1,324,710 1,717,000 118,000 Total Revenues 23,313,900 23,131,251 23,778,400 22,871,400 Expenditures r. Operating Programs U Public Safety 8,022,200 8,622,163 9,417,760 10,013,417 Public Utilities 0 15,587 56,200 58,600 Transportation 1,368,900 1,604,111 1,607,244 1,687,100 Leisure, Cultural & Social Services 2,576,600 • 3,008,083 3,328,843 3,252,215 Community Development 2,539,000 2,891,257 3,390,785 3,182,860 General Government 4,100,100 4,535,932 4,874,339 4,921,370 Reimbursed Expenditures (1,457,800) (1,560,800) (1,574,500) (1,676,800) Total Operating Programs , , Capital Projects 3,042,500 3,218,710 12,438,722 5,133,300 Debt Service 574,200 540,551 948,700 955,400 Total Expenditures 20,765,700 22,875,594 34,488,093 27,527,462 Other Sources (Uses) Operating Transfers In 2,394,400 2,753,081 3,718,467 2,083,900 Operating Transfers Out (2,400,900) (2,753,081) (3,652,867) (2,016,300) Proceeds from Debt Financings 0 4,336,182 0 3,000,000 1 Expenditure Savings 0 0 275,000 275,000 Total Other Sources(Uses) -Z6,500) 4,jjo,15z J40,600 , Revenues and Other Sources Over (Under) Expenditures and Other Uses 2,541,700 4,591,839 (10,369,093) (1,313,462) Fund Balance, Beginning of Year 14,878,835 17,420,535 22,012,374 11,631,581 Fund Balance, End of Year Reserved for Debt Service 481,700 900,280 900,280 900,280 Unreserved 16,938,835 21,112,094 10,743,001 9,417,839 Total Fund Balance $17,420,535 $22,012,374 $11,643,281 $10,318,119 r G-4 CHANGES IN FUND BALANCE �1 ALL ENTERPRISE AND AGENCY FUNDS COMBINED 1989-90 1990-91 1991-92 1992-93 ACTUAL ESTIMATED BUDGET PROJECTED Revenues Fines and Forfeitures 179,600 488,832 555,000 555,000 Investment and Property Revenues 1,076,800 824,935 562,800 505,000 Subventions and Grants 324,600 383,200 827,900 1,578,600 Service Charges 7,261,300 9,159,624 10,077,000 11,545,240 Trust and Agency Revenues 494,900 552,648 670,200 675,800 Total Revenues 9,337,200 11,409,239 12,692,900 14,8 0 Expenditures Operating Programs Public Utilities 4,188,400 5,303,911 6,077,179 6,945,590 Transportation 931,800 1,212,631 1,344,087 1,459,500 General Government 1,457,800 1,560,800 1,574,500 1,676,800 Total Operating Programs , Capital Projects 5,051,800 6,055,342 44,261,679 7,797,000 Debt Service 1,612,000 1,593,492 1,604,400 1,863,000 Total Expenditures 13,241,800 15,726,176 54,861,845 19,741,890 Other Sources (Uses) Operating Transfers In 90,000 0 0 0 Operating Transfers Out (83,500) 0 (65,600) (67,600) Capital Project Closeout 0 0 698,149 0 Expenditure Savings 0 0 181,156 168,055 Proceeds from Debt Financings 0 1,942,820 36,964,000 6,000,000 Total Other Sources(Uses) 6,500 1,942,820 37,777,705 6,100,455 Revenues and Other Sources Over(Under) Expenditures and Other Uses (3,898,100) (2,374,117) (4,391,240) 1,218,205 Fund Balance, Beginning of Year 15,405,500 11,507,400 9,165,683 4,786,143 Fund Balance, End of Year Reserved for Debt Service 1,516,500 1,516,500 1,516,500 1,516,500 Unreserved 9,990,900 7,616,783 3,257,943 4,487,848 Total Fund Balance $11,507,400 $9,133,283 $4,774,443 $6,004,348 I' G-5 CHANGES IN FUND BALANCE GENERAL FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Tax Revenues 12,624,900 12,731,518 14,867,800 15,887,800 Licenses and Permits 185,700 159,117 90,300 111,000 Fines and Forfeitures 577,600 332,785 225,000 225,000 Investment and Property Revenues 686,500 652,857 427,000 546,600 Subventions and Grants 1,805,800 1,776,938 1,767,600 1,693,900 I� Service Charges 1,276,900 1,317,569 1,350,900 1,287,300 Other Revenues 1,192,000 1,206,001 1,372;600 10,000 Total Revenues 18,349,400 18,176,785 20,101,200 19,761,600 Expenditures Public Safety 8,022,200 8,622,163 9,417,760 10,013,417 Public Utilities 0 15,587 56,200 58,600 Transportation 1,368,900 1,604,111 1,607,244 1,687,100 Leisure, Cultural, and Social Services 2,568,400 2,990,166 3,316,443 3,239,415 Community Development 2,388,700 2,724,419 3,192,840 3,013,560 General Government 4,100,100 4,535,932 4,874,339 4,921,370 Total Program Expenditures 18,448,300 20,492,378 22,464,826 22,933,462 Reimbursed Expenditures (1,457,800) (1,560,800) (1,574,500) (1,676,800) Tonal Expenditures 16,990,500 18,931,578 20,890,326 21,256,662 I Other Sources (Uses) Operating Transfers In 1,075.,400 1,063,103 873,567 874,900 Operating Transfers Out (751,300) (662,000) (1,830,600) (186,000) Expenditure Savings 0 0 275,000 275,000 Total Other Sources(Uses) 324,100 401,103 (682,033) 963,900 Revenues and Other Sources Over(Under) Expenditures and Other Uses 1,683,000 (353,690) (1,471,159) (531,162) Fund Balance, Beginning of Year 5,071,200 6,754,200 6,400,510 4,929,351 Fund Balance, End of Year $6,754,200 $6,400,510 $4,929,351 $4,398,189 ' G-6 CHANGES IN FUND btiLANCE LIBRARY FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Tax Revenues 92,900 103,231 105,500 112,900 Investment and Property Revenues 10,100 1,262 2,500 2,500 Total Revenues 103,000 104,493 108,000 115,400 ,. Expenditures Operating Programs Library Maintenance 8,200 17,917 12,400 12,800 Total Expenditures 8,200 17,917 12,400 12,800 Other Sources (Uses) Operating Transfers Out (152,500) (88,900) (110,867) (102,600) Revenues and Other Sources Over (Under) Expenditures and Other Uses (57,700) (2,324) (15,267) 0 Fund Balance, Beginning of Year 75,291 17,591 15,267 0 Fund Balance, End of Year $17,591 $15,267 $0 $0 I� 1� CHANGES IN FUNE GLANCE BUSINESS IMPROVEMENT AREA FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Tax Revenues 67,700 71,469 76,400 90,900 Investment and Property Revenues 6,900 5,781 6,000 6,000 Service Charges 36,500 39,540 40,000 45,500 Other Revenues 6,600 11,129 35,000 18,000 Total Revenues 117,700 127,919 157,400 160,400 Expenditures Community Development 150,300 166,838 197,945 169,300 Total Expenditures 150,300 166,838 197,945 169,300 Other Sources (Uses) Operating Transfer In 30,000 45,000 12,000 0 Revenues and Other Sources Over(Under) Expenditures and Other Uses (2,600) 6,081 (28,545) (8,900) Fund Balance, Beginning of Year 45,500 42,900 48,981 20,436 Fund Balance, End of Year $42,900 $48,981 $20,436 $11,536 i� G-8 ' CHANGES IN FUND J ANCE GAS TAX FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET- PROPOSED Revenues Investment and Property Revenues 0 0 0 0 Subventions and Grants Gasoline Tax 565,700 672,946 747,700 757,300 I Other Revenues 27,700 0 0 0 Total Revenues 593,400 672,946 747,700 757,300 Expenditures Capital Projects 371,200 1,097 0 0 Total Expenditures 371,200 1,097 0 0 Other Sources (Uses) Operating Transfers Out (565,700) (741,793) (747,700) (757,300) Revenues and Other Sources Over(Under) Expenditures and Other Uses (343,500) (69,944) 0 0 Fund Balance, Beginning of Year 413,444 69,944 0 0 Fund Balance, End of Year $69,944 $0 $0 $0 1 G-9 CHANGES IN FUND BALANCE TRANSPORTATION DEVELOPMENT ACT FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Investment and Property Revenues 0 0 0 0 Subventions and Grants 357,200 301,257 15,000 15,000 Total Revenues 357,200 301,257 15,000 15,000 Expenditures Capital Projects 0 0 0 0 Total Expen&ftuvs 0 0 0 0 Other Sources (Uses) Operating Transfers Out (357,200) (301,257) (15,000) (15,000) Revenues and Other Sources Over(Under) Expenditures and Other Uses 0 0 0 0 Fund Balance, Beginning of Year 0 0 0 0 Fund Balance, End of Year $0 $0 $0 $0 r. G-10 CHANGES IN FUND BALANCE CAPITAL OUTLAY FUND �I 1989-90 1990-91 1991-92 1992-93 �1 ACTUAL ACTUAL BUDGET PROPOSED Revenues Tax Revenues 2,237,600 2,477,955 1,076,400 1,151,700 Investment and Property Revenues 538,500 593,717 450,000 300,000 Subventions and Grants 9,400 50,893 37,300 0 Service Charges 104,900 50,208 110,000 175,000 Other Revenues 306,700 33,775 197,700 20,000 Total Revenues 3,197,100 3,206,548 1,871,400 1,646,700 Expenditures Capital Projects 2,179,000 2,307,424 8,408,415 4,786,000 Total Expeaditures 2,179,000 2,307,424 8,408,415 4,786,000 Other Sources (Uses) Operating Transfers In 0 68,847 1,508,000 0 Operating Transfers Out (574,200) (959,131) (948,700) (955,400) Proceeds from Debt Financing 0 3,096,182 0 3,000,000 Total Other Sources(Uses) (574,200) 2,205,898 559,300 2,044,600 Revenues and Other Sources Over(Under) Expenditures and Other Uses 443,900 3,105,022 (5,977,715) (1,094,700) Fund Balance, Beginning of Year 5,290,400 5,734,300 8,839,322 2,861,607 Fund Balance, End of Year $5,734,300 $8,839,322 $2,861,607 $1,766,907 G-11 CHANGES IN FUND BALANCE PARKLAND DEVELOPMENT FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Investment and Property Revenues 134,000 139,679 150,000 125,000 Subventions and Grants 65,700 0 296,000 0 Service Charges (Park In-Lieu Fees) 154,500 99,856 80,000 80,000 Other Revenues 0 5,000 0 0 ' Tota/Revenues 354,200 244,535 526,000 205,000 Expenditures '1 Capital Projects 13,900 309,873 2,350,295 60,000 Total Expenditures 13,900 309,873 2,350,295 60,000 Other Sources (Uses) Proceeds from Debt Financing 0 1,240,000 0 0 Revenues and Other Sources Over(Under) Expenditures and Other Uses 340,300 1,174,662 (1,824,295) 145,000 Fund Balance, Beginning of Year 1,358,500 1,698,800 2,873,462 1,049,167 Fund Balance, End of Year $1,698,800 $2,873,462 $1,049,167 $1,194,167 �I 1 G-12 CHANGES IN FUND . ALANCE EQUIPMENT REPLACEMENT FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Investment and Property Revenues 198,400 227,963 140,000 140,000 Other Revenues Other Fees and Charges 1,400 350 0 0 ' Sale of Surplus Property 42,100 68,455 100,000 70,000 Total Revenues 241,900 296,768 240,000 210,000 Expenditures Major Equipment Replacements 478,400 600,316 1,680,012 287,300 Total Expenditures 478,400 600,316 1,680,012 287,300 Other Sources (Uses) Operating Transfers In General Fund 631,300 617,000 310,600 186,000 Water Fund 40,000 0 23,800 24,500 Sewer Fund 28,800 0 29,900 30,800 Parking Fund 7,900 0 6,900 7,100 Whale Rock Fund 6,800 0 5,000 5,200 Total Otter Sources(Uses) 714,800 617,000 376,200 253,600 Revenues and Other Sources Over(Under) Expenditures and Other Uses 478,300 313,452 (1,063,812) 176,300 Fund Balance, Beginning of Year 2,142,800 2,621,100 2,934,552 1,870,740 Fund Balance, End of Year $2,621,100 $2,934,552 $1,870,740 $2,047,040 G-13 CHANGES IN FUND .LANCE DEBT SERVICE FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Expenditures Debt Service 1985 Computer Lease 35,200 0 0 0 1986 Lease Revenue Bonds 539,000 540,551 544,700 545,800 1990 Certificates of Participation 0 0 404,000 409,600 Total Expenditures 574,200 540,551 948,700 955,400 Other Sources (Uses) Operating Transfers In 574,200 959,131 948,700 955,400 Proceeds from Debt Financing 0 0 0 0 Total Other Sources(Uses) 574,200 959,131 948,700 955,400 Revenues and Other Sources Over(Under) Expenditures and Other Uses 0 418,580 0 0 Fund Balance, Beginning of Year 481,700 481,700 900,280 900,280 Fund Balance, End of Year $481,700 $900,280 $900,280 $900,280 ' l �I G-14 i CHANGES IN FUND _JLANCE WATER FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Service Charges Water Sales Water Service Charges 3,803,100 4,953,915 5,017,900 5,638,200 1 Sales to Cal Poly 55,400 15,337 35,000 60,000 Sales to Cuesta 23,100 27,846 23,000 23,000 Capital Improvement Charges 60,500 0 35,000 40,000 Connection Charges and Meter Sales 98,900 35,282 30,000 30,000 Hydroplant Revenues 61,400 14,016 250,000 250,000 Other Service Charges 59,600 68,455 60,000 60,000 Total Service Charges 4,162,000 5,114,851 5,450,900 6,101,200 Investment and Property Revenues 446,300 381,829 250,000 250,000 Total Revenues 4,608,300 5,496,680 5,700,900 6,351,200 Expenditures Operating Programs Public Utilities 2,759,900 3,355,128 3,698,335 3,974,020 General Government 651,000 682,300 726,600 773,900 Total Operating Programs 3,410,900 4,037,428 4,424,935 4,747,920 Capital Projects 1,393,200 1,406,591 11,676,000 6,600,000 Debt Service 677,300 687,915 676,700 681,200 Total Espendiftum 5,481,400 6,131,934 16,777,635 12,029,120 Other Sources (Uses) Operating Transfers Out (40,000) 0 (23,800) (24,500) Capital Project Closeout 0 0 698,149 0 Expenditure Savings 0 0 10,035 0 Proceeds from Debt Financing 0 0 7,635,000 6,000,000 Total Other Sources(Uses) (40,000) 0 8,319,384 5,975,500 Revenues and Other Sources Over (under) Expenditures and Other Uses (913,100) (635,254) (2,757,351) 297,580 Fund Balance, Beginning of Year 6,158,000 5,244,900 4,609,646 1,852,295 Fund Balance, End of Year Reserved for Debt Service 488,800 488,800 488,800 488,800 Unreserved 4,756,100 4,120,846 1,363,495 1,661,075 Total Fund Balance $5,244,900 $4,609,646 $1,852,295 $2,149,875 1 G-15 CHANGES IN FUND jDALANCE SEWER FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Service Charges Customer Sales Sewer Service Charges 1,953,400 2,707,726 3,166,000 3,830,860 Sales to Cal Poly 60,700 75,244 75,000 75,000 ' Indusrial User Charges 0 0 34,500 35,880 Capital Improvement Charges 0 0 20,000 20,800 Other Service Charges 28,000 32,473 30,000 30,000 Total Service Charges 2,042,100 2,915,443 3,325,500 3,992,540 Investment and Property Revenues 13,100 0 35,000 30,000 Total Revenues 2,055,200 2,815,443 3,360,500 4,022,540 Expenditures Operating Programs Public Utilities 1,007,900 1,491,112 1,754,521 2,355,995 General Government 490,800 514,900 548,400 584,000 Total Operating Programs 1,498,700 2,006,012 2,302,921 2,939,995 Capital Projects 1,042,700 2,694,825 30,522,460 505,000 Debt Service 0 0 0 251,500 Total Expenditures 2,541,400 4,700,837 32,825,381 3,696,495 Other Sources (Uses) Operating Transfers Out (28,800) 0 (29,900) (30,800) Expenditure Savings 0 0 171,121 168,055 Proceeds from Debt Financing 0 1,942,820 29,329,000 0 Total Other Sources(Uses) (28,800) 1,942,820 29,470,221 137,255 Revenues and Other Sources Over(Under) Expenditures and Other Uses (515,000) 57,426 5,340 463,300 Fund Balance, Beginning of Year 954,600 439,600 497,026 502,366 Fund Balance, End of Year $439,600 $497,026 $502,366 $965,666 i G-16 CHANGES IN FUND __U ANCE . PARKING FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Service Charges Parking Meter Collections Lots 195,500 225,872 234,300 250,800 Streets 411,400 410,132 465,000 509,200 Parking Structure Collections 116,600 187,493 163,000 163,000 Long-Term Parking Revenues 86,700 69,170 70,000 90,000 Lease Revenues 0 36,756 100,000 100,000 Parking In-Lieu Fees 55,500 92,416 45,000 50,000 Business Supplement Fee 0 0 0 73,500 Other Service Charges 22,700 30,075 20,000 15,000 Total Service Charges 888,400 1,051,914 1,097,300 1,251,500 Investment and Property Revenues 482,100 311,943 175,000 175,000 Other Revenues 0 0 11,700 0 Fines and Forfeitures 179,600 488,832 555,000 555,000 Tots!Revenues 1,550,100 1,852,689 1,839,000 1,981,500 Expenditures Operating Programs Transportation 462,500 634,208 666,442 680,300 General Government 180,200 188,700 147,700 157,300 Total Operating Programs 642,700 822,908 814,142 837,600 Capital Projects 2,517,300 1,752,604 848,709 25,000 Debt Service 934,700 905,577 927,700 930,300 Tota!Expen&ttues 4,094,700 3,481,089 2,590,551 1,792,900 Other Sources (Uses) Operating Transfers Out (7,900) 0 (6,900) (7,100) Total Other Sources (Uses) (7,900) 0 (6,900) (7,100) Revenues and Other Sources Over(Under) ' Expenditures and Other Uses (2,552,500) (1,628,400) (758,451) 181,500 Fund Balance, Beginning of Year 6,631,600 4,079,100 2,450,700 1,692,249 Fund Balance, End of Year Reserved for Debt Service 1,027,700 1,027,700 1,027,700 1,027,700 ' Unreserved 3,051,400 1,423,000 664,549 846,049 Total Fund Balance $4,079,100 $2,450,700 $1,692,249 $1,873,749 r r G-17 CHANGES IN FUND GLANCE r TRANSIT FUND 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Investment and Property Revenues 21,100 27,008 20,000 0 Subventions and Grants TDA Revenues 324,600 383,200 576,300 543,600 UMTA Section 9 900,000 Capital Grants 0 0 251,600 135,000 Service Charges 168,800 177,416 203,300 200,000 Total Revenues 514,500 587,624 1,051,200 1,778,600 Expenditures Operating Programs Transportation 469,300 578,423 677,645 779,200 General Government 49,200 51,700 55,100 57,750 Total Operating Programs 518,500 630,123 732,745 836,950 , Capital Projects 0 45,828 456,000 667,000 Total Expev&tures 518,500 675,951 1,188,745 1,503,950 Other Sources t Operating Transfers In 90,000 0 0 0 Total Other Sources 90,000 0 0 0 Revenues and Other Sources Over(Under) Expenditures and Other Uses 86,000 (88,327) (137,545) 274,650 Fund Balance, Beginning of Year 293,300 379,300 290,973 153,428 Fund Balance, End of Year $379,300 $290,973 $153,428 $428,078 1 1 r G-18 CHANGES IN FUND LALANCE WHALE ROCK COMMISSION 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET PROPOSED Revenues Service Charges Member Agency Contributions 240,500 314,500 388,700 366,300 Water Distribution Charges 254,400 236,603 280,500 308,500 Other Revenues 0 1,545 1,000 1,000 Total Service Charges 494,900 552,648 670,200 675,800 Investment and Property Revenues 114,200 104,155 82,800 50,000 Total Revenues 609,100 656,803 753,000 725,800 Expenditures Operating Programs Public Utilities 420,600 457,671 624,323 615,575 General Government 86,600 90,800 96,700 103,000 Total Operating Programs 507,200 548,471 721,023 718,575 Capital Projects 98,600 155,494 758,510 0 Total Expenditures 605,800 703,965 1,479,533 718,575 rOther Sources (Uses) Operating Transfers Out (6,800) 0 (5,000) (5,200) Revenues and Other Sources Over (Under) Expenditures and Other Uses (3,500) (47,162) (731,533) 2,025 Fund Balance, Beginning of Year 1,368,000 1,364,500 1,317,338 585,805 Fund Balance, End of Year $1,364,500 $1,317,338 $585,805 $587,830 r r r r r G-19 'Section H financial and Statistical_ _ Tables f f 1 1 1 1 1 FINANCIAL AND STATISTICAL TABLES OVERVIEW This section includes the following eight schedules: ■ Revenues by Major Category and Source (all funds combined) ■ Total Expenditures by Function and Type i ■ Total Operating Program Expenditures by Function and Type 1 ■ Capital Outlay Expenditures by Function ■ Interfund Transactions ■ Authorized Positions by Department ■ Operating Program changes for 1992-93 since the 1991-93 Financial Plan was adopted. ■ Capital Improvement Plan project changes for 1992-93 since the 1991-93 Financial ' Plan was adopted. 1 r r r t ' A-1 FINANCIAL AND STATISTICAL TABLES REVENUES BY MAJOR CATEGORY AND SOURCE 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL PROJECTED PROJECTED TAX REVENUES Property Tax 3,714,800 4,129,858 4,221,000 4,516,500 Sales & Use Tax 6,351,000 6,285,963 6,100,000 6,283,000 Transit Lodging Tax 1,427,800 1,396,471 2,100,000 2,480,000 Franchise Tax 548,900 569,236 585,500 614,700 Business Tax Receipts 570,100 625,818 694,600 806,600 Utility Users Tax 2,272,700 2,282,543 2,350,000 2,467,500 Real Property Transfer Tax 137,800 94,284 75,000 75,000 Total Tax Revenues 15,023,100 15,384,173 16,126,100 17,243,300 LICENSES AND PERMITS ' Bicycle Licenses 600 2,989 1,500 1,500 Construction Permits 176,100 146,646 80,000 100,000 , Street& Curb Permits 4,100 3,900 4,200 4,500 Other Licenses & Permits 4,900 5,582 4,600 5,000 Total Licenses and Permits 185,700 159,117 90,300 111,000 , FINES AND FORFEITURES Vehicle Code Fines 255,200 237,214 125,000 125,000 Parking Fines 351,600 488,832 555,000 555,000 Other Fines & Forfeitures 150,400 95,572 100,000 100,000 Total Fines and Forfeitures 757,200 821,618 780,000 780,000 INVESTMENT AND PROPERTY REVENUES Investment Earnings 2,642,400 2,446,194 1,738,300 1,625,100 Rents & Concessions 8,800 0 0 0 Total Investment and Property Revenues 2,651,200 2,446,194 1,738,300 1,625,100 SUBVENTIONS AND GRANTS , Motor Vehicle In-Lieu 1,456,000 1,487,156 1,500,000 1,476,000 Homeowners &Other Property Tax In-Lieu 92,900 61,121 64,800 69,300 Trailer Coach In-Lieu 24,600 15,976 16,000 16,000 Cigarette Taxes 110,700 87,043 60,000 0 Other In-Lieu Taxes 34,700 35,440 36,800 38,100 SB 90 Reimbursements 39,200 35,134 40,000 42,000 Police Training 47,700 55,068 50,000 52,500 Gasoline Tax Subventions 565,700 672,946 747,700 757,300 ' Transportation Development Act. 681,800 684,457 591,300 558,600 Other Transportation Grants 27,700 0 251,600 1,035,000 Parks and Recreation Grants 65,700 50,893 333,300 0 Community Development Block Grant 9,400 0 0 0 Total Subventions and Grants 3,156,100 3,185,234 3,691,500 4,044,800 H-2 ' FINANCIAL AND STr.11STICAL TABLES REVENUES BY MAJOR CATEGORY AND SOURCE 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL PROJECTED PROJECTED SERVICE CHARGES-GOVERNMENTAL FUNDS Planning& Zoning Fees 139,300 34,853 100,000 100,000 Subdivision Fees 17,300 16,339 10,000 10,000 ' Sales of Publications 12,100 12,665 12,500 13,500 Police Department Services 102,500 51,789 50,000 52,500 Fire Department Services 59,200 82,294 110,000 62,500 Plan Checking Fees 102,300 78,504 85,000 85,000 Streets, Sidewalks & Curbs 27,500 50,208 25,000 25,000 Development Impact Fees 0 0 0 150,000 ' Engineering & Inspection Fees 12,516 2,000 2,000 Maintenance of State Highways 22,000 29,757 22,000 22,000 Weed& Lot Cleaning 3,000 5,825 2,100 2,100 Zone 9 Reimbursements 68,000 121,780 50,000 0 Swimming Pool Revenues 97,400 101,888 104,500 104,700 Golf Course Revenues 266,100 314,125 330,000 323,000 Park in-lieu Fees 154,500 99,856 80,000 80,000 Other Parks & Recreation Fees 435,600 435,291 443,500 453,600 BIA Service Charges 36,500 39,540 40,000 45,500 CCCJPA Reimbursements 12,000 0 34,300 36,400 Other Service Charges 17,500 19,943 80,000 20,000 Total Governmental Service Charges 1,572,800 1,507,173 1,580,900 1,587,800 SERVICE CHARGES - ENTERPRISE FUNDS Water Operating Revenues 4,162,000 5,114,851 5,450,900 6,101,200 Sewer Operating Revenues 2,042,100 2,815,443 3,325,500 3,992,540 Parking Operating Revenues 888,400 1,051,914 1,097,300 1,251,500 Transit Operating Revenues 168,800 177,416 203,300 200,000 Total Enterprise Service Charges 7,261,300 9,159,624 10,077,000 11,545,240 TRUST AND AGENCY REVENUES Whale Rock Operating Revenues 494,900 552,648 670,200 675,800 Total Trust and Agency Revenues 494,900 552,648 OTHER REVENUES Sales of Property & Equipment 42,100 68,455 100,000 70,000 Contributions and Project Reimbursements 25,000 33,775 21,400 20,000 Assigned FAU Funds 281,700 0 171,200 0 PERS Refunds 578,700 1,021,061 1,300,000 0 Insurance Refunds 548,800 158,631 72,600 0 Other Revenues 72,500 42,788 51,800 28,000 Total Other Revenues 1,548,800 1,324,710 1,717,000 118,000 TOTAL REVENUES $32,651,100 $34,540,491. $36,471,300 $37,731,040 1 H-3 FINANCE, AND S'- riSTiCAL TABLES r TOTAL EXPENDITURES BY TYPE AND FUNCTION 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET REQUESTED OPERATING PROGRAM EXPENDITURES Public Safety 8,022,200 8,622,163 9,417,760 10,013,417 Public Utilities 4,188,400 5,319,498 6,133,379 7,004,190 Transportation 2,300,700 2,816,742 2,951,331 3,146,600 ' Leisure, Cultural & Social Services 2,576,600 3,008,083 3,328,843 3,252,215 Community Development 2,539,000 2,891,257 3,390,785 3,182,860 General Government 4,100,100 4,535,932 4,874,339 4,921,370 Total Operating Programs 23,727,000 27,193,675 30,096,437 31,520,652 CAPITAL OUTLAY EXPENDITURES Public Safety 329,800 652,299 311,200 2,465,000 Public Utilities 2,534,400 4,256,910 42,258,821 7,105,000 , Transportation 3,863,100 2,763,426 2,418,709 1,679,600 Leisure, Cultural & Social Services 745,400 753,069 2,350,295 1,127,000 Community Development 95,500 9,860 0 0 General Government 526,100 838,488 8,663,227 553,700 Total Capital Outlay 8,094,300 9,274,052 56,002,252 12,930,300 DEBT SERVICE EXPENDITURES Public Safety 0 0 214,100 217,000 Public Utilities 677,400 687,915 676,700 932,700 Transportation 1,406,600 1,377,128 1,401,600 1,405,100 Leisure, Cultural & Social Services 67,000 69,000 260,700 263,600 Community Development 0 0 0 0 General Government 35,200 0 0 0 Total Debt Service 2,186,200 2,134,043 2,553,100 2,818,400 TOTAL EXPENDITURES Public Safety 8,352,000 9,274,462 9,943,060 12,695,417 Public Utilities 7,400,200 10,264,323 49,068,900 15,041,890 Transportation 7,570,400 6,957,296 6,771,640 6,231,300 Leisure, Cultural&Social Services 3,389,000 3,830,152 5,939,838 4,642,815 Community Development 2,634,500 2,901,117 3,390,785 3,182,860 General Government 4,661,400 5,374,420 13,537,566 5,475,070 Total Expenditures $34,007,500 $38,601,770 $88,651,789 $47,269,352 H-4 ' FINANCIAL AND SZ.-ATSTICAL TABLES CAPITAL OUTLAY EXPENDITURES BY FUNCTION 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET REQUESTED ' CAPITAL IMPROVEMENT PLAN PROJECTS Public Safety 71,000 352,141 178,000 2,365,000 ' Public Utilities 2,534,400 4,256,910 42,258,821 7,105,000 Transportation 3,751,300 2,763,426 2,283,709 1,632,000 Leisure, Cultural &Social Services 745,400 753,069 2,350,295 1,127,000 1 Community Development 95,500 9,860 0 0 General Government 418,300 538,330 7,251,415 414,000 Total Capital Improvement Plan 7,615,900 8,673,736 54,322,240 12,643,000 iEQUIPMENT REPLACEMENT FUND Public Safety 258,800 300,158 133,200 100,000 ' Public Utilities 0 0 0 0 Transportation 111,800 0 135,000 47,600 Leisure, Cultural& Social Services 0 0 0 0 Community Development 0 0 0 0 General Government 107,800 300,158 1,411,812 139,700 Total Equipment Replacement Fuad 478,400 600,316 1,680,012 287,300 TOTAL CAPITAL OUTLAY EXPENDITURES Public Safety 329,800 652,299 311,200 2,465,000 ' Public Utilities 2,534,400 4,256,910 42,258,821 . 7,105,000 Transportation 3,863,100 2,763,426 2,418,709 1,679,600 Leisure, Cultural & Social Services 745,400 753,069 2,350,295 1,127,000 Community Development 95,500 9,860 0 0 General Government 526,100 838,488 8,663,227 553,700 Total Capital Outlay Expenditures $8,094,300 $9,274,052 $56,002,252 $12,930,300 H-5 FINANCIAL AND STATISTICAL TABLES INTERFUND TRANSACTIONS - OPERATING TRANSFERS 1989-90 1990-91 1991-92 1992-93 , ACTUAL ACTUAL BUDGET REQUESTED General Fund Operating Transfers In ' Library Fund $152,500 $88,900 $110,867 $102,600 Gas Tax Fund 565,700 741,793 747,700 757,300 TDA Fund 357,200 301,257 15,000 15,000 ' Total operating transfers in 1,075,400 1,131,950 873,567 874,900 Operating Transfers Out Business Improvement Area ' (BIA) Fund (30,000) (45,000) (12,000) 0 Capital Outlay Fund 0 (68,847) (1,508,000) 0 Equipment Replacement Fund (631,300) (617,000) (310,600) (186,000) Transit Fund (90,000) 0 0 0 Total operating transfers out (751,300) (730,847) (1,830,600) (186,000) Totaloperatmg transfers 324,100 401,103 (957,033) 688,900 ' Library Fund Operating Transfers Out General Fund (152,500) (88,900) (110,867) (102,600) BIA Fund Operating Transfers In General Fund 30,000 45,000 12,000 0 ' Gas Tax Fund. Operating Transfers Out General Fund (565,700) (741,793) (747,700) (757,300) Transportation Development Act Fund , Operating Transfers Out General Fund (357,200) (301,257) (15,000) (15,000) Capital Outlay Fund Operating Transfers In General Fund 0 68,847 1,508,000 0 Operating Transfers Out Debt Service Fund (574,200) (959,131) (948,700) (955,400) Total Operating Transfers (574,200) (890,284) 559,300 (955,400) H-6 FINANCIAL AND STATISTICAL TABLES INTERFUND TRANSACTIONS - OPERATING TRANSFERS 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET REQUESTED Equipment Replacement Fund Operating Transfers In General Fund 631,300 617,000 310,600 186,000 Water Fund 40,000 0 23,800 24,500 Sewer Fund 28,800 0 29,900 30,800 Parking Fund 7,900 0 6,900 7,100 Whale Rock Fund 6,800 0 5,000 5,200 Total operating transfers in 714,800 617,000 376,200 253,600 Debt Service Fund Operating Transfers In Capital Outlay Fund 574,200 959,131 948,700 955,400 Water Fund Operating Transfers Out Equipment Replacement Fund (40,000) 0 (23,800) (24,500) Sewer Fund Operating Transfers Out Equipment Replacement Fund (28,800) 0 (29,900) (30,800) Parking Fund Operating Transfers Out ' Equipment Replacement Fund (7,900) 0 (6,900) (7,100) Transit Fund Operating Transfers In General Fund 90,000 0 0 0 ' Whale Rock Fund Operating Transfers Out Equipment Replacement Fund (6,800) 0 (5,000) (5,200) NET OPERATING TRANSFERS $0 $0 $0 $0 Sanimary of ptupase q i?peratag transfers for 13> 2- General Fund from Library Fund- Repayment of advance for construction of new library General Fund from Gas Tax Fund - Budget policy of allocating street related funds for maintenance. General Fund from Transportation Development Act Fund - Bikeway expenditure allocation Debt Service Fund from Capital Outlay Fund - Financing of annual debt service requirements Equipment Replacement Fund from General, Enterprise&Agency Funds - Contributions for future replacement H-7 1 FINANCIAL AND STATISTICAL TABLES INTERFUND TRANSACTIONS - REIMBURSEMENT TRANSFERS ' 1989-90 1990-91 1991-92 1992-93 ACTUAL ACTUAL BUDGET REQUESTED General Fund (1,457,800) (1,528,400) (1,574,500) (1,676,800) Enterprise and Agency Funds ' Water 651,000 682,300 726,600 773,900 Sewer 490,800 514,900 548,400 584,000 Parking 180,200 188,700 147,700 157,300 ' Transit 49,200 51,700 55,100 58,600 Whale Rock Commission 86,600 90,800 96,700 103,000 Total Enterprise and Agency Funds 1,457,800 1,528,400 1,574,500 1,676,800 NET REIMBURSEMENT TRANSFERS $0 $0 $0 $0 Summary oPurpo f P*pose: Reimburseinent.Tians ers,, . All of the City's General Government and Engineering programs are initially accounted and budgeted for in ' the General Fund. However, these support service programs also benefit the City's enterprise and agency fund operations, and accordingly, transfers are made from these funds to reimburse the General Fund for these services. These transfers are based on a Cost Allocation Plan prepared annually 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 upon request. For fiscal years 1991-93, the following is a summary of total General Government and Engineering program expenditures, and the percentage level supported by the General, Enterprise, and ' Agency Funds: 1991-92 1992-93 General Government Programs City Council 134,800 140,900 General Administration City Administrative Officer 488,200 496,100 ' Public Works Adminisration 365,000 382,200 Legal Services 246,100 263,800 City Clerk Services 303,050 359,100 Organizational Support Services Finance, Personnel and Information Systems 1,461,800 1,438,700 Risk Management and Insurance Expenditures 643,100 711,300 Other Support Services (telephones, copiers, et 378,000 439,200 Buildings and Vehicle Maintenance 787,600 787,000 Total General Government Programs 4,807,650 5,018,300 Engineering Program 985,700 1,034,700 Tobd Reimbursed Programs $5,793,350 6,053,000 Percent Funded By General Fund 72.8% 72.3% Enterprise and Agency Funds 27.2% 27.7% Toad Reimbursed Programs 100.0% 100.0% ' H-8 ' FINANCIAL AND STS__tSTICAL TABLES ' REGULAR POSITIONS BY DEPARTMENT 1989-90 1990-91 1991-92 1992-93 ACTUAL BUDGET BUDGET REQUESTED ADMINISTRATION General City Administrative Officer(CAO) 1.0 1.0 1.0 1.0 Assistant CAO 1.0 1.0 1.0 1.0 Administrative Analyst 2.0 2.0 2.0 2.0 Executive Secretary 1.0 1.0 1.0 1.0 Administrative Secretary 1.0 1.0 1.0 1.0 Transit Transit Manager 1.0 1.0 1.0 1.0 Total Administration 7.0 7.0 7.0 7.0 CITY ATTORNEY City Attorney 1.0 1.0 1.0 1.0 Assistant City Attorney 1.0 1.0 1.0 1.0 Legal Secretary 1.0 1.0 1.0 1.0 Total City Attorney 3.0 3.0 3.0 3.0 CITY CLERK City Clerk 1.0 1.0 1.0 1.0 Assistant City Clerk 1.0 1.0 1.0 1.0 Council Secretary 0.0 0.0 1.0 1.0 Secretary 2.0 2.0 1.0 1.0 Office Assistant 2.0 2.0 2.0 2.0 ' Total City Clerk 6.0 6.0 6.0 6.0 PERSONNEL Personnel Director 1.0 1.0 1.0 1.0 Personnel Analyst 2.0 2.0 2.0 2.0 Health Fitness Coordinator 0.0 0.0 1.0 1.0 Executive Secretary 1.0 1.0 1.0 1.0 Office Assistant 1.0 1.0 1.0 1.0 Total Personnel 5.0 5.0 6.0 6.0 FINANCE Director of Finance/City Treasurer 1.0 1.0 1.0 1.0 Accounting Manager 1.0 1.0 1.0 1.0 ' Revenue Manager 1.0 1.0 1.0 1.0 Support Services Manager 1.0 1.0 0.0 0.0 Information Services Coordinator 0.0 1.0 1.0 1.0 Accounting/Customer Services Sup 2.0 2.0 2.0 2.0 ' Computer Systems Technician 1.0 1.0 2.0 2.0 Accounting Assistant 7.0 8.0 8.0 8.0 Administrative Secretary 1.0 1.0 1.0 1.0 Total Finance 15.0 17.0 17.0 17.0 1 H-9 FINANCIAL AND S'.L..rISTICAL TABLES REGULAR POSITIONS BY DEPARTMENT , 1989-90 1990-91 1991-92 1992-93 ACTUAL BUDGET BUDGET REQUESTED COMMUNITY DEVELOPMENT Administration Community Development Director 1.0 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 1.0 1.0 Senior Administrative Secretary 1.0 1.0 1.0 1.0 Secretary 1.0 1.0 1.0 1.0 ' Office Assistant 1.8 1.8 1.8 1.8 Planning Principal Planner 1.0 1.0 1.0 1.0 ' Senior Planner 2.0 2.0 2.0 2.0 Associate/Assistant Planner 6.8 6.8 6.8 6.8 Zoning Investigator 0.0 0.0 1.0 1.0 Graphics Technician 1.0 1.0 1.0 1.0 Building& Safety Building Official 1.0 1.0 1.0 1.0 Plan Check Engineer 1.0 1.0 1.0 1.0 Building Permit Coordinator 1.0 1.0 1.0 1.0 , Building Inspector 4.0 4.0 4.0 4.0 Secretary 1.0 1.0 1.0 1.0 Total Community Development 24.6 24.6 25.6 25.6 UTILITIES Administration and Engineering , Utilities Director 1.0 1.0 1.0 1.0 Utilities Engineer 1.0 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 1.0 1.0 Administrative Secretary 1.0 1.0 1.0 1.0 Water Services Water Division Manager 1.0 1.0 1.0 1.0 Treatment Plant Supervisor 1.0 1.0 1.0 1.0 Supply Supervisor 1.0 1.0 1.0 1.0 ' Distribution Supervisor 1.0 1.0 1.0 1.0 Water Conservation Coordinator 1.0 1.0 1.0 1.0 Treatment Plant Operator 6.0 6.0 6.0 6.0 Laboratory Technician 1.0 1.0 1.0 1.0 Instrumentation Technician 1.0 1.0 1.0 1.0 Water Supply Operator 2.0 2.0 2.0 2.0 Utility Worker 5.0 5.0 5.0 5.0 Water Service Worker 3.0 3.0 3.0 3.0 , Wastewater Services Wastewater Division Manager 1.0 1.0 1.0 1.0 Treatment Plant Supervisor 1.0 1.0 1.0 1.0 Utility Maintenance Supervisor 1.0 1.0 1.0 1.0 ' Industrial Waste Coordinator 0.0 1.0 1.0 1.0 Pretreatment Technician 1.0 1.0 1.0 1.0 Treatment Plant Operator 6.0 6.0 6.0 8.0 Maintenance Technician 0.0 0.0 0.0 1.0 Laboratory Technician 1.0 1.0 1.0 2.0 Utility Worker 4.0 6.0 6.0 6.0 Maintenance Worker 1.0 1.0 1.0 1.0 Total Utilities 43.0 46.0 46.0 50.0 1 H-10 ' FINANCIAL AND S1_ _ISTICAL TABLES REGULAR POSITIONS BY DEPARTMENT 1989-90 1990-91 1991-92 1992-93 ACTUAL BUDGET BUDGET REQUESTED PUBLIC WORKS Administration Director of Public Works 1.0 1.0 1.0 1.0 Projects Manager 1.0 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 1.0 1.0 ' Senior Administrative Secretary 1.0 1.0 1.0 1.0 Secretary 1.0 1.0 1.0 1.0 Office Assistant 1.0 1.0 1.0 1.0 Engineering Services City Engineer 1.0 1.0 1.0. 1.0 Supervising Civil Engineer 2.0 2.0 2.0 2.0 Engineering Field Supervisor 1.0 1.0 1.0 1.0 Civil Engineer 1.0 1.0 1.0 1.0 Engineering Assistant 5.0 6.0 6.0 6.0 Engineering Technician 5.0 5.0 5.0 5.0 Public Works Inspector, 1.0 1.0 1.0 1.0 Surveyor 1.0 0.0 0.0 0.0 . Secretary 1.0 1.0 1.0 1.0 Parking Operations Parking Manager 1.0 1.0 1.0 1.0 ' Parking Enforcement Officer 2.0 2.0 2.0 2.0 Maintenance Worker 1.0 1.0 1.0 1.0 Secretary 1.0 1.0 1.0 1.0 Office Assistant 0.0 0.0 1.0 1.0 ' Streets and Equipment Maintenance Streets Manager 1.0 1.0 1.0 1.0 Streets Project Coordinator 1.0 1.0 1.0 1.0 Supervising Mechanic 1.0 1.0 1.0 1.0 Streets Supervisor 2.0 2.0 2.0 2.0 Heavy Equipment Mechanic 2.0 2.0 2.0 2.0 Heavy Equipment Operator 4.0 4.0 4.0 4.0 Street Painter 2.0 2.0 2.0 2.0 Traffic Signal Electrician 1.0 1.0 1.0 1.0 Maintenance Worker 5.0 5.0 5.0 5.0 Parks & Building Maintenance Parks and Building Manager 1.0 1.0 1.0 1.0 Arborist 1.0 1.0 1.0 1.0 Building Maintenance Supervisor 1.0 1.0 1.0 1.0 Golf Course Supervisor 1.0 1.0 1.0 1.0 Parks Supervisor 2.0 2.0 2.0 2.0 Building Maintenance Technician 1.0 1.0 1.0 1.0 Pool Maintenance Technician 1.0 1.0 1.0 1.0 Tree Trimmer 2.0 2.0 2.0 2.0 ' Maintenance Worker 12.5 12.5 12.5 12.5 Janitor 3.0 3.0 3.0 3.0 Total Public Works 73.5 73.5 74.5 74.5 RECREATION Recreation Director 1.0 1.0 1.0 1.0 Principal Recreation Supervisor 1.0 1.0 1.0 1.0 ' Recreation Supervisor 2.0 2.0 2.0 2.0 Recreation Coordinator 4.0 4.0 4.0 4.0 Administrative Secretary 1.0 1.0 1.0 1.0 Office Assistant 1.0 1.0 2.0 2.0 ' Total Recreation 10.0 10.0 11.0 11.0 H-11 FINANCIAL AND Sr1.,FISTICAL TABLES REGULAR POSITIONS BY DEPARTMENT , 1989-90 1990-91 1991-92 1992-93 ' ACTUAL BUDGET BUDGET REQUESTED POLICE Sworn Positions , Chief of Police 1.0 1.0 1.0 1.0 Captain 2.0 2.0 2.0 2.0 Police Lieutenant + 5.0 5.0 5.0 5.0 Police Sergeant 6.0 6.0 7.0 7.0 ' Police Officer 38.0 38.0 41.0 41.0 Non-Sworn Positions Support Services Manager 1.0 1.0 1.0 1.0 Crime Prevention Coordinator 1.0 1.0 1.0 1.0 Communications Technician II 1.0 1.0 1.0 1.0 Communications Technician I 11.0 11.0 11.0 11.0 Evidence Technician 1.0 1.0 1.0 1.0 Field Service Technician 2.0 2.0 2.0 2.0 Records Supervisor 1.0 1.0 1.0 1.0 Records Clerk 5.0 5.0 5.0 5.0 Administrative Secretary 1.0 1.0 1.0 1.0 Secretary 2.0 2.0 2.0 2.0 Janitor 1.0 1.0 1.0 1.0 Total Police • 79.0 79.0 83.0 83.0 FIRE ' Sworn Positions Fire Chief 1.0 1.0 1.0 1.0 , Battalion Chief 5.0 5.0 5.0 5.0 Fire Captain 12.0 12.0 12.0 12.0 Fire Engineer 18.0 18.0 18.0 18.0 Firefighter 9.0 9.0 9.0 9.0 Non-Sworn Positions Graphics Technician 1.0 1.0 1.0 1.0 Hazardous Materials Coordinator 1.0 1.0 1.0 1.0 Plan Checker/Inspector 1.0 1.0 1.0 1.0 Fire Inspector 0.0 1.0 1.0 1.0 Fire Protection Engineer 1.0 1.0 1.0 1.0 Fire Vehicle Mechanic 1.0 1.0 1.0 1.0 ' Public Education Specialist 0.5 0.5 0.5 0.5 Health Fitness Coordinator 0.5 0.5 0.0 0.0 Administrative Secretary 1.0 1.0 1.0 1.0 Secretary 2.0 2.0 2.0 2.0 Total Fire . 54.0 55.0 54.5 54.5 TOTAL 320.1 326.1 333.6 337.6 Excludes overfill Lieutenant position authorized through Fiscal Year 1992-93 1 H-12 i 1 ' FINANCIAL AND STA , WICAL TABLES SUMMARY OF SIGNIFICANT OPERATING PROGRAM CHANGES REGULAR FISCAL YEAR POSITIONS 1992-93 PUBLIC SAFETY Police Protection o Deferral of Police Officer position for SORT team -1.0 (55,600) o SB 2557 Booking Fees estimated savings (52,000) ' o Animal Control contract savings (7,000) o Other mid-year reductions (7,000) o SART examinations 37,500 o Administrative Lieutenant overstaffing 82,400 Fire and Environmental Safety o Mid-Year reductions for maintenance, training, equipment (87,000) PUBLIC UTILITIES Water Service o Water Distribution - main repair 40,200 o State Water 250,000 o Hardware retrofit rebate program 137,500 o Reduction in water conservation staffing (99,000) ' Wastewater Service o Staffing for upgraded plant 4.0 150,000 o Legal services for water reclamation 10,000 Whale Rock Reservoir o No significant changes Solid Waste Management ' o No significant changes 23,600 TRANSPORTATION Streets & Flood Control o Mid-Year reduction (38,600) o Landfill Tipping Fee Increases 45,000 ' Parking o Mid-Year reduction (5,800) Transit o Operations & Maintenance contract increase 108,000 o Acquisition of water separator 9,000 o Increase in marketing budget 16,000 1 1 H-13 FINANCIAL AND Sl. ISTICAL TABLES , SUMMARY OF SIGNIFICANT OPERATING PROGRAM CHANGES REGULAR FISCAL YEAR LEISURE, CULTURAL AND SOCIAL SERVICES Recreation Programs o Mid-Year reductions (61,200) ' o Child care services - Sun and Fun 27,500 o Increased pool supervision - Aquatics 21,800 Parks and Landscape o Mid-Year reductions (65,500) ' Cultural and Social Services o Mid-year reductions in public art funds (51000) COMMUNITY DEVELOPMENT ' Planning o Mid-Year reductions (23,500) Engineering o Mid-Year reductions (5,300) Building and Safety o Mid-Year reductions (10,600) Economic Stability Program , o Mid-Year reductions (6,000) GENERAL GOVERNMENT General Administration o ECOSLO contract 20,000 o Mid-Year reduction in community information program (3,500) ' Legal Services o Mid-Year reduction (5,700) Financial Administration o Mid-Year reduction in temporary salaries (7,500) , o Mid-Year reduction in data processing services (10,000) o Other Mid-Year reductions (3;500) Personnel Administration and Risk Management , o Mid-Year reduction in contract services (23,500) Building Maintenance o No significant changes 8,500 , Vehicle and Equipment Maintenance o Eliminate mechanic position -1.0 (12,200) TOTAL 2.0 392,000 1 H-14 ' FINANCIAL AND STATISTICAL TABLES SUMMARY OF CAPITAL IMPROVEMENT PLAN CHANGES ' FISCAL YEAR 1992-93 PUBLIC UTILITIES Wastewater Service Reclaimed water distribution system - drafting and survey services 85,000 ' TRANSPORTATION Transit Implementation of short-range transit plan 455,000 GENERAL GOVERNMENT Information Systems Defer preparation of master plan4( 5,000) TOTAL CAPITAL IMPROVEMENT PLAN CHANGES $495,000 1 1 ' H-15 Y, 1 Section Budget Reference Materials 1 1 ' BUDGET REFEREK _ MATERIALS ' OVERVIEW ' Complementing the general budget policies provided in Section B are a number of major policy documents that also guide the preparation and execution of the City's financial plan. A brief narrative summary for each of the following documents is provided in this section of the original 1991-93 Financial Plan: ■ City Charter ■ Pavement Management Plan ' ■ Municipal Code ■ Facilities Master Plan: 1988-2010 ■ City Council Policies ■ Property Management Manual and Procedures Manual ■ Flood Management Policy ■ General Plan ' ■ Fleet Management Policy ■ Goals for Downtown ' ■ Strategic Planning Program ■ Purchasing Control Manual ■ Cost Allocation Plan ■ Comprehensive Financial ' Management Plan: 1989-2000 ■ Goals and Objectives Reporting System ■ Water Management Plan ' ■ Monthly Financial Report ■ Wastewater Management Plan ■ Comprehensive Annual ' ■ Parking Management Plan Financial Report (CAFR) The following materials are also included in this section of the original 1991-93 Financial ' Plan to facilitate the reader's understanding of the Financial Plan document and preparation process: ' Budget Glossary Defines terms that may be sued in a manner unique to public finance or the City's budgetary process in order to provide a common terminology in discussing the City's ' financial operations. Organization of the City's Funds ' Describes the City's financial reporting system and the fund types maintained by the City. Major Preparation Guidelines ' Describes the steps, procedures, and calendar used in developing and documenting the 1991-93 Financial Plan. ' For this Financial Plan Supplement, the Budget Glossary has been included on the following pages of this section. I-1 BUDGET REFEREE F MATERIALS ' BUDGET GLOSSARY ' Activities , Specific services performed to accomplish program objectives and goals. (See Program) Appropriation ' An authorization made by the Council which permits the City to incur obligations and to make expenditures of resources. Assessed Valuation ' A value established for real property for use as a basis in levying property taxes. For all agencies in the State of California, assessed value is established by the County for the ' secured and unsecured property tax rolls; the utility property tax roll is valued by the State Board of Equalization. Under Article XIII of the State Constitution (Proposition 13 adopted by the voters on June 6, 1978), properties are assessed at 100% of full value. ' Proposition 13 also modified the value of real taxable property for fiscal 1979 by rolling back values to fiscal 1976 levels. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 201o. However, increases to full value are allowed ' for property improvements or upon change in ownership. Personal property is excluded from these limitations, and is subject to annual reappraisal. Audit ' Prepared by an independent certified public accountant (CPA), the primary objective of an audit is to determine if the City's Financial Statements present fairly the City's financial position and results of operations in conformity with generally accepted accounting ' principles. In conjunction with their performance of an audit, it is customary for an independent auditor to issue a Management Letter stating the adequacy of the City's internal controls as well as recommending improvements to the City's financial management ' practices. Bonds t A form of borrowing (debt financing) which reflects a written promise from the City to repay a sum of money on a specific date at a specified interest rate. Bonds are used to finance large capital projects such as buildings, streets, utility infrastructure, and bridges. ' (See Debt Financing Policy and Revenue Bonds) Budget ' A financial plan for a specified period of time that matches planned revenues and expenditures to municipal services. The City of San Luis Obispo uses a financial plan covering two fiscal years, with actual budget appropriations made annually. ' Budget Amendment Under the City Charter, the Council has the sole responsibility for adopting the City's ' budget, and may amend or supplement the budget at any time after adoption by majority vote. The City Administrative Officer has the authority to approve administrative adjustments to the budget as long as those changes will not have a significant policy impact ' nor affect budgeted year-end fund balances. I-2 BUDGET REFEREti_c MATERIALS ' BUDGET GLOSSARY (continued) ' Budget Message Included in the opening section of the budget, the Budget Message provides the Council and the public with a general summary of the most important aspects of the budget, ' changes from previous fiscal years, and the views and recommendations of the City Administrative Officer. Budget Policies General and specific guidelines adopted by the Council that govern financial plan preparation and administration. ' Capital Improvement Plan (CIP) A plan to provide for the maintenance or replacement of existing public facilities and ' assets and for the construction or acquisition of new ones. Capital Project Funds This fund type is used to account for financial resources used in the acquisition or construction of major capital facilities other than those financed by Proprietary Funds and Trust Funds. (See Fund) ' Certificates of Participation Form of lease-purchase financing used to construct or acquire capital facilities and equipment. Council Work Program Provides policy guidance and direction for the program objectives to be accomplished ' during the Financial Plan period. Debt Financing Borrowing funds as needed and pledging future revenues to make current expenditures. The City of San Luis Obispo uses debt financing only for one-time capital improvements whose life will exceed the term of financing and where expected revenues are sufficient to cover the long-term debt. (See Debt Financing Policy) Debt Instrument Methods of borrowing funds, including general obligations (G.O.) bonds, revenue bonds, lease/purchase agreements, lease-revenue bonds, tax allocation bonds, certificates of participation (COP's), and assessment district bonds. (See Bonds and Revenue Bonds) ' Debt Service Payments of principal and interest on bonds and other debt instruments according to a pre-determined schedule. 1 ' I-3 BUDGET REFERR MATERIALS , BUDGET GLOSSARY (continued) Debt Service Funds This fund type is used to account for the payment and accumulation of resources related , to general long-term debt principal and interest. (See Fund) Department ' A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area. Enterprise Funds This fund type is used to account for operations that are: (a) financed and operated in a manner similar to private sector enterprises and it is the intent of the City that the costs ' (including depreciation) of providing goods or services to the general public be financed or recovered primarily through user charges; or (b) the City or an outside grantor agency has determined that a periodic determination of revenues earned, expenses, and net income is ' appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Four enterprise funds have been established by the City: water, wastewater, parking, and transit. (See Fund) ' Expenditure The outflow of funds paid or to be paid for an asset obtained or goods and services , obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An encumbrance is not an expenditure; and encumbrance reserves funds to be expended. , Expenditure Savings Under the City's budgeting procedures, personnel cost projections are based on all positions ' being filled throughout the year. Cost projections for major supply purchases and service contracts are projected on a similar basis. However, past experience indicates that expenditures are consistently less than budgeted amounts, due at least in part to this costing ' methodology. Accordingly, the Expenditure Savings category is used to account for this factor in preparing fund balance projections. Financial Plan ' A parent document for the budget which establishes management policies, goals, and objectives for all programs within the City over a two year period. (See Budget) Fiscal Year ' The beginning and ending period for recording financial transactions. The City has specified July 1 to June 30 as its fiscal year. , Fixed Assets Assets of long-term nature such as land, buildings, machinery, furniture, and other ' equipment. The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $3,000. 1 I-4 ' BUDGET REFEREN. ,E MATERIALS ' BUDGET GLOSSARY (continued) ' Fund An accounting entity that records all financial transactions for specific activities or government functions. The six generic fund types used by the City are: General Fund, Special Revenue, Debt Service, Capital Project, Enterprise,, and Trust & Agency Funds. Fund Balance Also known as financial position, fund balance is the excess of current assets over current liabilities, and represents the cumulative effect of revenues and other financing sources over expenditures and other financing uses. Function A group of related programs crossing organizational (departmental) boundaries and aimed ' at accomplishing a broad goal or accomplishing a major service. The six functions in the City's financial plan are: Public Safety; Public Utilities; Transportation; Leisure, Cultural, and Social Services; Community Development; and General Government. ' General Fund The primary operating fund of the City, all revenues that are not allocated by law or ' contractual agreement to a specific fund are accounted for in the General fund. With the exception of subvention or grant revenues restricted for specific uses, General fund resources can be utilized for any legitimate governmental purpose. (See Fund) Goal A statement of broad direction, purpose, or intent. Investment Revenue Revenue received as interest from the investment of funds not immediately required to meet cash disbursement obligations. ' Line-Item Budget A budget that lists detailed expenditure categories (salary, materials, telephone service, ' travel, etc.) separately, along with the amount budgeted for each specified category. The City uses a program rather than line-item budget, although detail line-item accounts are maintained and recorded for financial reporting and control purposes. Management Team Objectives Objectives which concern the operation of the whole City rather than individual ' departments or programs. Objective ' A statement of specific direction, purpose, or intent based on the needs of the community and the goals established for a specific program. Operating Budget The portion of the budget that pertains to daily operations providing basic governmental services. The program budgets in the financial plan form the operating budget. (See ' Operating Programs - Overview) ' I-5 BUDGET REFERE' E MATERIALS ' BUDGET GLOSSARY (continued) ' Operations ' A grouping of related programs within a functional area. (See Function and Program) Program ' A grouping of activities organized to accomplish basic goals and objectives. The financial plan includes more than fifty programs grouped into six functions. (See Function, Operation, and Activity) Reserve ' An account used .to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. ' Revenue Bonds Bonds sold to construct a project that will produce revenues pledged for the payment of ' related principal and interest. (See Bonds) Special Revenue Funds ' This fund type is used to account for the proceeds from specific revenues sources (other than trusts or major capital projects) that are legally restricted to expenditures for specific purposes. (See fund) ' Subventions Revenues collected by the State (or other level of government) which are allocated to the , City on a formula basis. The major subventions received by the City from the State of California include motor vehicle in-lieu, cigarette taxes in-lieu, and gasoline taxes. Trust and Agency Funds ' Also known as Fiduciary Fund Types, these funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other ' governmental agencies. The fiduciary funds used by the City include expendable trust and agency funds. Expendable trust funds are accounted for in the same manner as Governmental Funds (general, special revenues, debt service, and capital project funds). ' Agency funds are custodial in nature (assets equal liabilities) and do not measure the results of operations. Due to its significance to the City's operations and organizational structure, budget information for the operation of the Whale Rock Reservoir (which is accounted for ' as an agency fund of the City) is included in the City's financial plan. (See Fund) t 1 1 1 I-6 1