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
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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— �—
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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
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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
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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
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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
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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
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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
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■ 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.
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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 $329,000 in this revenue source is based on estimates provided by the
State Controllers office for lower motor vehicle in-lieu fees and cigarette taxes.
Service Charges
Since the adoption of the 1991-93 Financial Plan, trending information reflects significant
reductions in projections for plan checking fees and development impact fees.
Accordingly, these two revenue sources have been adjusted to reflect the trends in the
1992-93 budget.
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OPERATING PROGRAM EXPENDITURES
The City of San Luis O4ispo has traditionally delivered a high level of basic services to the
community. Operating program changes required to maintain this commitment while
responding to the current economic climate are summarized as follows:
1991-93 Approved 1992-93
Financial Plan Changes Budoet
Public Safety 10,105,100 (91,700) 10,013,400
Public Utilities 6,523,000 481,200 7,004,200
Transportation 3,014,300 132,300 3,146,600
Leisure, Cultural,
Social Services 3,339,800 (87,580) 3,252,220
Community Development 3,233,900 (51,040) 3,182,860
General Government 4,986,300 (64,930) 4,921,370
TOTAL 31,2029400 318,250 31,520,650
Supporting documentation has been prepared for each Operating Program change which
was submitted to the Council for their review at either the mid-year budget review for at
the May 12, 1992 budget study session. The following is a summary of-the changes to
the 1991-93 Financial Plan for operating programs:
1991-9$ 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.
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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:
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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.
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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.
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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. '
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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
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President Executive Director
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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
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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
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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
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Section B
Policies and. Objectives
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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.
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Section C
Budget Graphics and. Summaries
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' BUDGET GRAPHICS AND SUMMARIES
TOTAL OPERATING, CAPITAL AND DEBT SERVICE EXPENDITURES
1992-93 BUDGET " $47.6 Million
OPERATING
6796
6% DEBT SERVICE
2796
CAPITAL
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..: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:
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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
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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
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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
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Section D
Operating Programs
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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
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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
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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
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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 '
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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
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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
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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)
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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
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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
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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.
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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 ,
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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
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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
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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
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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
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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
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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
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' H-15
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Section
Budget Reference Materials
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' 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.
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' 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.
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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)
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I-6
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