HomeMy WebLinkAbout02/20/2001, 1 - MID YEAR BUDGET REVIEW 0
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C ITY O F SAN L U I S O B I S P O
FROM: Bill Statler,Director of Finance
Prepared By: Linda Asprion,Revenue Manager
Carolyn Dominguez, Accounting Manager G�
SUBJECT: MID-YEAR BUDGET REVIEW
CAO RECOMMENDATION
® Consider the mid-year budget review for 2000-01.
i Approve mid-year budget requests for operating programs and capital improvement plan (CIP)
projects totaling$669,000 summarized as follows:
Generalfund* Other Funds Total
Operating Programs 253,300 253,300
CII'Projects 34,000 381,700 415,700
TOTAL $287;300 $381,700 $669,000
*General Fund operating program total includes transfer of$25,300 for Golf Fund mid,year requests.
Supporting documentation for each of the appropriation requests is provided in the
accompanying mid-year budget review document.
DISCUSSION
Overview:.How Are We Doing?
Overall, our updated projections—based largely on those presented in the recent General Fund five-
year fiscal forecast—compare very favorably with those set forth in the Financial Plan Supplement
for 2000-01. Key revenues are performing well compared with original budget estimates-largely
due to an improving local economy—and expenditures are generally on-target with our projections.
These two factors—improved revenues and contained costs—result in General Fund balances at
the end of 1999-01 that are stronger than the projections set forth in the Financial Plan Supplement
for 2000-01. However, economic forecasts continue to predict a downturn in the economy and we
will be watching our projections closely, making modifications for the 2001-03 Financial Plan as
appropriate.
Ending General Fund Balance. We project ending 1999-01 with a General Fund balance of
$7.2 million. This is $1.4 million greater than estimated in the Financial Plan Supplement for
2000-01; and represents an ending balance that is 26% of operating expenditures compared with
our minimum fund balance policy of 20%. After adjusting for mid-year budget requests and
other revenue and expenditure changes, this revised ending fund balance is also consistent with
the five-year fiscal forecast. However, these adjustments mean that the balance at the end of
2000-01 available for carry-over into 2001-03 will be about $1.8 million compared with the $2.2 ��.1
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Council Agenda Report—Mid-Year Budget Review
Page 2
million projected in the five-year forecast. In summary, we should enter the 2001-03 Financial
Plan period in a relatively strong fiscal condition. However, this assumes that our revenue
projections are still valid in light of recent downward forecasts.
Where to From Here? We have only proposed mid-year budget requests that need to be approved
now in order to meet timing requirements, or adequately fund current programs and projects
through the end of the fiscal year. Given the challenges facing us in preparing a balanced budget
for 2001=03, we believe any program or project enhancements should be considered in the context
of the 2001-03 Financial Plan process.
Background: Purpose of the Mid-Year Budget Review
The City's two-year Financial Plan provides for the submittal of a report on our financial status to
the Council every six months. For fiscal monitoring purposes; on-line access to up-to-date
information is available to all departments, financial reports are issued monthly to key staff
members and comprehensive quarterly financial reports are distributed to the Council and
Department Heads on an ongoing basis. However, the formal submittal of a review at the mid-
point of the fiscal year provides an opportunity to take a broader look at the City's financial picture,
including:
■ Comparing revised revenue and expenditure projections with those originally made in the-
2000-01 Financial Plan Supplement.
® Identifying and presenting any fiscal problem areas to the Council, and recommending
corrective action or additional funding if required.
Report Organization
Introducing the accompanying mid-year budget review is an Executive Summary that highlights key
mid-year budget issues and trends,and summarizes the General Fund's projected financial condition
at the end of 2000-01 compared with original projections in the 2000-01 Financial Plan
Supplement. Following this Executive Summary is the transmittal memorandum providing a
comprehensive review and analysis of the City's financial position, and summarizing the need for
the requested mid-year budget adjustments. The report also includes:
■ Comprehensive presentations of projected revenues, expenditures and changes in fund
balance/working capital for each of the City's funds for 2000-01 compared with original
budget estimates and actual results from 1999-00.
■ Detailed supporting documentation for the requested mid-year budget adjustments.
ENCLOSURE
Mid-Year Budget Review for 2000-01
(A copy is available for public review in the City Clerk's office)
G:Budget Folders/Mid-Year 2000-01/Council Agenda Report /�Z
city of
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MID=YEAR
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Financial
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199901 Financial Plan
MID-YEAR BUDGET REVIEW: 2000-01
ALLEN SETTLE,MAYOR
JOHN EWAN,VICE MAYOR
IJAN HOWELL MARX,COUNCIL MEMBER
CHRISTINE MULHOLLAND,COUNCIL MEMBER
' KEN SCHWARTZ,COUNCIL MEMBER
KEN HAMPIAN,CITY ADMINISTRATIVE OFFICER
' Prepared by the Department of Finance
' Bill Statler, Director of Finance/City Treasurer
Linda Asprion, Revenue Manager
Carolyn Dominguez,Accounting Manager
city of San tuis OBISPO
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TABLE OF CONTENTS
Executive Summary Capital Project Funds
Preface Capital Outlay B-25
Parkland Development B-26
A. TRANSMITTAL MEMORANDUM A-1 Transportation Impact Fee B-27
Open Space Protection B-28
B. FINANCIAL CONDITION SUMMARIES Airport Area Impact Fee B-29
Affordable Housing Fund B-30
Revenues by Major Category Equipment Replacement B-31
and Source B-1 Debt Service Fund B-32
Enterprise Funds
I Combined Statement of Operating Water B-33
Program Expenditures B-5 Sewer B-34
Operating Program Parking B-35
Expenditures By Program Transit B-36
Golf Fund B-37
Public Safety B-6 Agency Fund
Public Utilities B-7 Whale Rock Commission B-38
I Transportation B-8
Leisure,Cultural& C. MID-YEAR BUDGET REQUESTS
Social Services B-9
Community Development B-10 Summary of Mid-Year
General Government B-11 Budget Requests C-1
' Capital Improvement Plan
Expenditures By Fund B-12 Supporting Documentation:
Operating Program Requests
Interfund Transactions Safe Ride Home Program C-2
Operating Transfers B-14 City Cell Phones C-3
Reimbursement Transfers B-15 Child Care Funding C4
Changes in Fund Salary Wage Adjustment for
I Balance/Working Capital Temporary Employees C-6
Human Resources
All Funds Combined B-16 Recruitment Activities C-10
All Governmental Human Resources Contract Services C-12
Funds Combined B-17 Golf Course Overtime C-14
All Enterprise and Agency Golf Course Water Service C-15
Funds Combined B-18
IGeneral Fund B-19 Supporting Documentation:
Capital Improvement Plan Requests
Special Revenue Funds Mitchell Park Renovations C-16
' Downtown Association B-20 Pavement Reconstruction and
Gas Tax B-21 Resurfacing C-18
Transportation Dana Street Building Demolition C-20
Development Act B-22
Community Development D. QUARTERLY FINANCIAL REPORT
Block Grant.(CDBG) B-23 AS OF DECEMBER 31,2000 D-1
' Law Enforcement
Grant Fund B-24
EXECUTIVE SUMMARY
The purpose of this mid-year report is to answer ■ We have remained steadfast in our commitment
three basic questions about the City's financial to improving customer service and productivity.
condition: ■ The City has stayed below standard municipal
' ■ Where are we today? debt limits, resulting in fewer long-term
obligations and a higher credit rating.
■ Where will we be at the end of 2000-01?
■ As partof the past four Financial Plans,the City
■ What is our long-term financial outlook?
has made tough revenue and expenditure
decisions in order to ensure our long-term fiscal
The following are brief answers to these three health in light of State revenue takeaways and
questions. declining revenues.
ow Are We Do' Toda ? here Wi11 We Be at the End of 2000-019
H
O'er our updated projections compare very At the end of this executive summary is a brief
favorably with those presented in the Financial Plan outline of our projected ending financial condition
Supplement for 2000-01. As presented in the recent for the General Fund at June 30, 2001. By
five year fiscal forecast, key revenues throughout the summarizing "where we're up" and "where we're
I General Fund are performing very well compared down" from our initial estimates in the 2000-01
with budget estimates (largely due to an improving Financial Plan Supplement, this outline shows we
local economy), and expenditures are generally on- will end 2.000-01 with a General Fund balance of
target with our projections. ut million. This is $1.4 million greater than
These two factors—improved revenues and contained estimated in e 1999-01 Financial Plan; and
costs—result in General Fund balances at the end of represents an ending balance that is 26%of operating
' 2000-01 that are stronger than original Financial Plan expenditures compared with our minimum fiutd
Supplement projections. While a number of fiscal balance policy of 20%.
challenges continue to face us, the simple fact is that 77 S'
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we are in a better position today to meet these After adjusting for mid-year budget requests and
challenges than we were a few years ago. other revenue and expenditure changes; this revised
ending fund balance is also consistent with the five-
One of the City's major city goals for 1999-01 is to year fiscal forecast. However, these adjustments
preserve our long-term fiscal health. Steps taken over meanthat the balance at the end of 2000-01
a number of years to meet that goal include: le for carry-over into 2001-03 will be about
$1.8 million compared with the $2.2 million
■ The City has successfully abided by its long- clad in the five-year forecast.
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standing policy of maintaining fund balances In summary, we should enter the 2001-03 Financial
' that are at least 20% of operating expenditures. Plan period in a relatively strong fiscal condition.
These reserves hold the City in good stead in However, this assumes that our revenue projections
economic downturns by retaining our ability to are still valid in light of recent downward forecasts.
' meet cash flow needs and respond to unforeseen
circumstances, emergencies, or other unusual hat About-After 2000-0
events. 1?
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' ■ The City uses the private sector to deliver W
numerous services, including refuse collection, As highlighted in the"ups and downs" summary,not
transit, and street maintenance services. This all of this improved ending balance will be ongoing:
means fewer City employees and lower costs. there are several "one-time"resources that contribute
to this. Additionally, as presented in the five year
EXECUTIVE SUMMARY
forecast, there will be limited resources for new
initiatives beyond preserving current services levels I
and adequately maintaining existing facilities and
infrastructure.
So, while we go into the 2001-03 Financial Plan I
process in a stronger fiscal position than we originally
thought, we also have a large number of currently I
unmet community needs which will compete for any
additional resources.
Where to From Here? We have only proposed mid- '
year budget requests that need to be approved now in
order to meet timing requirements or adequately fiord
current programs through the end of the fiscal year. '
We recommend that any significant program
enhancements in light of our improved fiscal situation
be considered in the context of the 2001-03 Financial
Plan process.
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While we are in better fiscal shape than projected in
the Financial Plan Supplement.for 2000-01, we also
have very ambitious program and facility
improvement goals. Additionally, recent forecasts I
suggest that our revenue projections may be too
optimistic.
In summary, assuring our long-term ability to
achieve important community goals will require a
continued commitment to following our adopted '
fiscal policies, increasing productivity, containing
costs and strengthening our local economy and
revenue base. In short,while our financial condition
remains strong, there continues to be many fiscal
challenges ahead of us.
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GENERAL FUND FINANCIAL CONDITION SUMMARY
Comparison of Mid-Year Budget Projections with those Initially Presented
in the 1999-01 Financial Plan Supplement for 2000-01
WHERE WE'RE UP
"Vartanee5
Revenues and Sources One-Time On-Going Total
■ Beginning Fund Balance(Net of carryovers&encumbrances) 760,100 760,100
■ Sales Tax(includes Proposition 172) 579,500 579,500
■ Property Tax 102,400 102,400
■ Transient Occupancy Tax 213,200 213,200
e Utility Users Tax 19,200 19,200
■ Franchise Fees 57,100 57,100
I ■ Business Tax 85,000 85,000
■ Investment Earnings 215,000 115,000
■ Motor Vehicle In-Lieu 24,600 14,600
' ■ Traffic Safety Grant 246,300 .146,300
■ Development Review Fees 45,500 45,500
■ SB 90 Reimbursements 40,000 40,000
I ■ ERAF Refund 125,400 115,400
■ Children's Services 50,000 50,000
' e Other Ups&(Downs) (7,200) 1 (7,100)
1,164,600 1,391,500 2,556,100
IWHERE WERE DOWN
' Expenditures and Uses
■ Mid-Year Budget Requests and Transfers
• Operating Programs 228,000 228,000
• Capital Improvement Plan Projects 34,000 34,000
• Transfer to Golf Fund 25,300 5,300
■ Appropriation Changes Since July 1,2000 475,500 344,600 820,100
475,500 631,900 1,107,400
NET CHANGE $689,100 $759,600 81,448,700
Ending Fund Balance-June 30, 2001 1 87,178,600
IPercent of Operating Expenditures 1 26%
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I PREFACE
The City's two-year Financial Plan provides for the Revenues. Actual revenues for 1999-00 and a
I submittal of a report on the financial status of the comparison of current projections for 2000-01
City to the Council every six months. For fiscal compared with original budget estimates.
monitoring purposes, on-line access to up-to-date
information is available to all departments, financial Operating Programs. Current operating program
reports are issued monthly to key staff members,and budgets by function and program for 2000-01 based
comprehensive quarterly financial reports are on the original budget as adopted by the Council and
distributed to the Council and-Department Heads on changes since that time such as
an ongoing basis. encumbrance/carryovers, Council approved budget
changes and mid-year budget requests.
However, the formal submittal of a review at the
mid-point of the fiscal year provides an opportunity Capital Improvement Plan. Capital improvement
to take a broader look at the City's financial picture, plan budgets by fund, which reflect the 2000-01
including comparing revised revenue and original budget and changes since that time such as
expenditure projections with those originally made encumbrance/carryover amounts from 1999-00,
in the 1999-01 Financial Plan, identifying and Council approved budget amendments and mid-year
presenting any fiscal problem areas to the Council, adjustments.
' and recommending corrective action or additional
funding if required. Interfund Transactions. Actual operating and
reimbursement transfers for 1999-00 and projected
To accomplish these goals, the Mid-Year Budget transfers for 2000-01 based on the revised cost
I Review document for 2000-01 has been organized allocation plan, and revenue and expenditure
into the following sections: projections at mid-year.
Executive Summary Changes in Financial Position. Actual revenues,
expenditures, and changes in fiord balance/working
Highlights key mid-year budget issues and trends, capital for 1999-00 for each of the City's operating
and summarizes the General Fund's projected funds and a comparison of current projections for
financial condition at the end of 2000-01 compared 2000-01 compared with original budget estimates
I with original projections in the 1999-01 Financial based on the revised revenue projections and
Planrecommended expenditure changes.
ISection A—Transmittal Memorandum Section C—Mid-Year Budget Requests
Reviews the City's financial position at the mid- Provides the mid-year budget requests submitted by
point of the fiscal year, discusses significant trends the operating departments and recommended by the
and concerns, makes recommendations as City Administrative Officer for Council approval.
appropriate, and summarizes the need for the
Irequested midyear budget adjustments. Section D—Second Quarter Financial Report
Section B—Financial Condition Summary Provides an overview of revenues, expenditures
and changes in financial position for each of the
Comprehensively presents the City's financial City's key funds at the mid-point of the fiscal
condition at the mid-point of the fiscal year and year
provides projections of the City's financial position
at the end of the 2000-01 compared with original
budget estimates. This section is organized into five
major areas providing the following statements and
Ischedules:
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Section A
I TRANSMITTAL MEMORANDUM
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TRANSMITTAL MEMORANDUM
February 20,2001 After adjusting for mid-year budget requests and
I other revenue and expenditure changes, this revised
TO: City Council ending fund balance is also consistent with the five-
year fiscal forecast. However, these adjustments
I FROM: Bill Statler,Director of Finance/ mean that the balance at the end of 2000-01
City Treasurer available for carry-over into 2001-03 will be about
Prepared by: Linda Asprion,Revenue Manager $1.8 million compared with the $2.2 million
Carolyn Dominguez,Accounting projected in the five-year forecast.
Manager In summary, we should enter the 2001-03 Financial
I SUBJECT: MID YEAR BUDGET REVIEW Plan period in a relatively strong fiscal condition.
FOR 2000-01 However, this assumes that our revenue projections
are still valid in light of recent downward forecasts.
OVERVIEW General Fund Focus
IThis document has been prepared in accordance This mid-year budget review primarily focuses on
with the City's Financial Plan policy of submitting a programs and projects financed through the GeneralFund. Consistent with the City's policy of annually
formal report on the City's fiscal status to the reviewing our enterprise fiord rates, a
I Council every six months. Although comprehensive comprehensive analysis will be presented on May
quarterly financial reports are distributed to the 29, 2001 addressing rate and revenue issues in the
Council on an ongoing basis,the formal submittal of water,sewer,parldng,transit and golf funds.
I a review at the mid-point of the fiscal year provides
an opportunity to identify and present any fiscal Mid-Year Budget Requests
problem areas to the Council, and to recommend
I corrective action or additional fimding if required. A limited number of mid-year budget requests are
Summary of Findings and Conclusions presented in this review, and are discussed in greater
detail below. We have only proposed mid-year
Overall, our updated projections—based largely on budget requests that need to be approved now in order
those presented in the recent five year fiscal to meet timing requirements or adequately fund
forecast—compare very favorably with those current programs through the end of the fiscal year.
I previously presented in the 2000-01 budget We recommend that any significant program
projections.. Key revenues throughout the-General enhancements in light of our improved fiscal situation
Fund are perfotnmig very well compared with be considered in the context of the 2001-03 Financial
I original budget estimates(largely due to an improving Plan process.
local economy), and expenditures are generally on-
target with our projections. FINANCIAL CONDITION SUMMARY
These two factors—improved revenues and contained
costs—result in General Fund balances at the end of Beginning Fund Balance
I 2000-01 that are stronger than original Financial Plan
Supplement projections. We project ending 2000-01 As discussed in the comprehensive annual financial
with a General Fund balance of$72 million. This is report for 1999-00, the beginning General Fund
$1.4 million greater thannestimated in the Financial balance (net of encumbrances and carryovers) is
Plan Supplement for 2000-01, and represents an $760,100 greater than projected in the Financial
ending balance that is 261/6 of operating expenditures Plan Supplement for 2000-01. As comprehensively
compared with our minimum fund balance policy of discussed in the annual financial report for 1999-00,
20%• this was solely due to improved revenues over.
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Transmittal Memorandum
projections; these continuing trends are reflected in Investment and Property Revenues. The revised
the revised revenue projections for 2000-01. projections for 2000-01 have been increased by
$215,000. This is due to larger fund balance
Revenues available for investment and higher interest rates
than originally anticipated.
Included in Section B of this report is a summary of
revenues by fund and major source that provides Subventions and Grants. The overall revised
actuals for 1999-00 along with a comparison of the projections for subventions and grants reflect an I
2000-01 revenue projections with original budget increase in revenues of$445,100 in 2000-01. This
estimates. The following summarizes key General consists primarily of-
Fund
fFund revenue variances:
■ Traffic Safety grant in the amount of$246,300.
Sales Tar- As presented in the five year fiscal ■ One-time ERAF refund in the amount of
forecast, sales tax revenue projections have been $125,400.
increased due to prior year actuals: we are M Increased SB 90 reimbursements of$40,000.
projecting a 7% increase in sales tax revenues.
However, this increase will be re-evaluated after we M Increased projection in Motor Vehicle In-Lieu
receive Christmas quarter sales, information fees of$24,600.
concerning any tax refunds on prior uranium sales to
PG&E and evaluating recent economic trends in Service Charges. An increase of $95;500 is
gang, primarily due to the following: I
Property Tax We have revised this projection • Projections for development review fees
based on property tax revenue estimates provided by (planning, building, engineering and fire plan
the County. check and inspection fees) have been increased
by $45,500 based upon current trends and fee
Utility Users Tar- Consistent with the five-year increases adopted as part of the cost of services
fiscal forecast, this revenue source is estimated to study-
increase
tudyincrease by 41/o over prior year actual revenue.
® Projections for recreation fees have been
Transient Occupancy Tax (T07). Consistent with increased by $50,000 based on increased I
the five year fiscal forecast, revised revenues are participation in Childrens Services. However,
projected to increase by 9%over prior year actuals. as set forth in Section C, there is a directly
offsetting requested increase of $50,000 to I
Business Tax The City continues to experience accommodate this expanded program.
significant growth in business tax revenues. We
believe this is due to both improvements in the local Operating Programs I
economy and the results of our enhanced
enforcement efforts to ensure that business taxes are Section B also includes an overview of changes to
paid fairly and equitably by all businesses. Based the operating program budgets. Organized by
upon current trending we project this revenue source function and program, the schedule includes the
to increase by$85,000 over current projections. original budget, encumbrances and budget changes
previously approved by Council. These summaries
Franchise Fees. We have increased this revenue also reflect the mid-year requests that are being
projection by$57,100 due to prior year actuals. submitted to Council for consideration as discussed
later in this report. I
Fines and Forfeitures. Based on prior year actuals
and collections to-date, we have increased our Capital Improvement Plan (CIP)
estimate by$12,800.
This part of Section B reflects the origins] CIP
budgets for 2000-01 by fund, encumbrances and
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Transmittal Memorandum
Icarryovers, Council approved budget amendments Leisure, Cultural, &Social Services
and the mid-year requests being submitted to
I Council as discussed later in this report. ® Child care funding. Providing adequate fiords
to cover expenses resulting from increased
Interfund Transactions participation in the before and after school child
I care program will cost`$50,000'.\ As discussed
This portion of Section B reflects actual interfund above, this will be offset by an equal amount of
transfers for 1999-00 along with the original budget revenue.
and revisions for 2000-01. The revised operating
transfers are generally driven by other changes in ■ Salary wage adjustment for temporary
the mid-year budget review. The reimbursement employees. Adjusting the temporary salary
I transfers are based on the cost allocation plan for schedule to align wages with current temporary
1999-01. wage scales will cost an additional $73,000 for
the Parks and Recreation Department and
Projected Fund Balances/Working Capital $3,560 for the Golf Course in 2000-01. Annual
ongoing costs will be about $164,000 for the
Based on the revised revenue projections and Parks and Recreation Department and $6,000
I expenditures summaries, this part of Section B for the Golf Course.
includes a summary of projected changes in
financial position for each of the City's operating Human Resources
' funds. As with the revenue projections, the changes
in financial position schedules include the actual ■ Recruitment activities. Increasing funding to
fund balances/working capital for 1999-00 and the allow the City to attract a sufficient pool of
original budget and projections for 2000-01. qualified I applicants to fill vacant City positions'�•
MID-YEAR BUDGET REQUESTS will cost`'$26,000.
■ Contract services. Increasing funding for legal
I representation in employee relations and
As noted previously,we have only proposed mid-year contract negotiations will cost 560.,000__
budget requests that need to be approved now in order
I to meet timing requirements or adequately fund T:� Golf Course \ '
current programs through the end of the fiscal year.
® Overtime. Meeting increased workload
I Supporting documentation which fully justifies the requirements will cost$1,800 in overtime.
need for these adjustments is provided in Section C
and summarized below: ■ Water service. Paying for City water service to
meet existing demand will cost an additional
Operating Programs $20,000.
I Public Safety Funding these costs and temporary employee
compensation costs discussed above ($3,500) will
■ Safe ride home program. Sponsoring the require an additional operating transfer from the
' Ride-On Safe Ride Home Program in an effort General Fund of'M,300 in-2600-0 1.
to reduce driving under the influence incidents
and alcohol related accidents will cost_$5,000.!
■ City cell phones'. Increasing City cell phone
budget to cover forecasted expenses will cost
x$14;000:
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Transmittal Memorandum
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Capital Improvement Plan
Park and Landscape Maintenance
■ Mitchell Park renovations. Completing both �/'"�✓_
phases_of the park renovations project will cost S
an additional-$75 9000.,
Streets
■ Pavement reconstruction and resurfacing. I
Supplementing the existing appropriation for the
pavement reconstruction and resurfacing project I
in order to further goals .of the Pavement
Management Plan will cost an additional
$306,700. Funding for this request is provided I
by State Assembly Bill 2928—a transportation
grant in the amount of$306,700.
Building Maintenance I
■CDana Street building-demolition. Removing '
hazardous material and demolishing the City-
owned building in order to eliminate potential
future liability will cost$34,000.
SUMMARY
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The mid-year budget review document for 2000-01
has been prepared in order to present the Council I
with a formal review of the City's financial
condition six months into the second year of our two
year budget process. The Department of Finance
and Department Heads will be prepared to respond
to any questions the Council may have regarding
this report at their February 20, 2001 meeting. If
you have any questions in the interim, or require
additional information, please do not hesitate to
contact us.
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Section B
FINANCIAL CONDITION SUMMARIES
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REVENUES BY MAJOR CATEGORY AND SOURCE
' 1999-00 2000-01
Original Revised
Actual Budget Projection Variance
Tax Revenues
' Sales&use tax
General 9,283,400 9,369,000 9,933,200 564,200
Public safety(Proposition 172) 196,600 195,100 210,400 15,300
' Property tax 4,501,300 4,635,000 4,737,400 102,400
Transient occupancy tax 3,582,700 3,691,900 3,905,100 213,200
Utility users tax 3,079,100 3,183,100 3,202,300 19,200
I Franchise fees 1,089,600 1,076,100 1,133,200 57,100
Business tax certificates 1,107,800 1,150,000 1,235,000 85,000
Real property transfer tax 158,300 165,000 165,000
Total Tax Revenues 22,998,800 23,465,200 24,521,600 1,056,400
' Fines and Forfeitures
Vehicle code fines 180,600 194,200 194,200
I Other fines and forfeitures 97,600 43,000 55,800 12,800
Total Fines and Forfeitures 278,200 237,200 250,000 12,800
Investment and Property Revenues
' Investment earnings 900,400 600,000 815,000 215,000
Rents&concessions 50,300 35,000 35,000
Total Investment and Property Revenues 950,700 635,000 850,000 215,000
I Subventions and Grants
Motor vehicle in-lieu 2,130,900 2,244,800 2,269,400 24,600
Homeowners&other property taxes in-lieu 81,100 80,000 80,000
' Other in-lieu taxes 43,300 44,200 44,200
FEMA reimbursement 1,300 15,400 15,400
SB 90 reimbursements 35,200 50,000 90,000 40,000
Police training(POST) 83,200 48,000 48,000
' Traffic Safety grant 246,300 246,300
COPS grant AB3229 63,300 96,200 100,000 3,800
Booking fee reimbursement 105,400 105,400 105,400
' ERAF Refund 115,300 125,400 125,400
Other State&Federal grants 2,400 5,000 5,000
Total Subventions and Grants 2,661,400 2,668,600 3,129,100 460,500
I Service Charges
Public Safety
Police Services
Accident reports 16,200 14,000 14,000
Alarm permits 78,900 72,000 72,000
DUI cost recovery 6,100 5,000 5,000
Second response fees 2,400 3,500 3,500
I Booking fee reimbursements 17,600 10,000 10,000
Other police services 30,600 55,000 55,000
Fire Services
I Cal Poly fire services 109,000 111,400 111,400
Medical emergency recovery 86,600 115,300 115,300
Fire-safety/haz mat permits 48,300 81,000 81,000
' Other fire services 153,800 73,000 73,000
Transportation
Maintenance of State highways 23,600 25,000 25,000
Zone 9 reimbursements 124,100 100,800 100,800
IStreet services B-1 3,000 3,000
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REVENUES BY MAJOR CATEGORY AND SOURCE
1999-00 2000-01 '
Original Revised
Actual Budget Projection Variance
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Development Review
Planning&zoning fees 329,400 427,200 427,200 5,500 '
Construction plan check&inspections 919,400 877,800 877,800
Infrastructure plan check&inspections 283,300 139,300 184,800 40,000
Encroachment permits 91,100 71,100 71,100 I
Fire plan check&inspections 122,100 114,100 114,100
Leisure,Cultural&Social Services
Adult athletic fees 95,400 107,000 107,000 I
Youth athletic fees 17,700 22,900 22,900
Instruction fees 66,800 90,200 90,200
Special event fees 71,900 62,700 62,700
Rental&use fees 67,000 60,600 60,600 I
Children services 402,400 339,500 389,500 50,000
Teens&seniors 16,000 17,500 17,500
Aquatics 124,000 134,200 134,200 '
Other recreation revenues 800 3,300 3,300
General Government
Sales of publications 22,700 18,500 18,500 '
CCCJPA reimbursements 45,500 48,200 48,200
Other service charges 44,600 18,200 18,200
Total Service Charges 3,417,300 3,221,300 3,316,800 95,500
Other Revenues
Insurance refunds 10,200
Other revenues 41,700 50,000 50,000 I
Total Other Revenues 51,900 50,000 50,000
Total General Fund $30,358,300 $30,277,300 $32,117,500 $1,840,200
Downtown Association Fund '
Investment and Property Revenues 9,100 5,500 6,000 500
Charges for Service 213,400 160,200 225,200
Business tax surcharge 136,600 130,000 137,000 7,000 '
Total Downtown Association Fund 359,100 295,700 368,200 7,500
Community Development Block Grant Fund I
Subventions and Grants 1,696,500 941,300 1,908,600 967,300
Gas Tax Fund
Subventions and Grants 834,700 850,700 1,157,400 306,700 I
Transportation Development Act Fund
Subventions and Grants 23,300 19,900 19,900 '
Law Enforcement Grant Fund
Investment and Property Revenues 9,000 9.000
Subventions and Grants 342,500 342,500
Total Law Enforcement Grant Fund 351,500 351,500
B-2 I
REVENUES BY MAJOR CATEGORY AND SOURCE
' 1999.00 2000.01
Original Revised
Actual Budget Projection Variance
CAPITAL PROJECT FUNDS
Capital Outlay Fund
' Subventions and Grants
State of California
Traffic Safety grant 36,500 36,500
' SLTPP/STP grant 1,838,000 1,838,000
Proposition 116 20,E
SHA grant 217,300 254,300 1,433,600 1,179,300
I State Public Safety CLETEP 65,000
Other State grants 5,000 172,000 172,000
Federal Government
Highway and bridge rehabilitation and
' replacement(HBRR) 2,740,000 4,262,100 1,522,100
Transportation enhancement(TEA) 440,600 590,100 149,500
Other Federal grants 69,400 69,400
I Service Charges
Zone 9 reimbursements 500,000 153,800 153,800
Other Revenues
' Contributions 23,600 2,900 2,900
Total Capital Outlay Fund 830,900 3,434,900 8,558,400 5,123,500
Parkland Development Fund
' Investment and Property Revenues 23,100 15,000 35,000 20,000
Service Charges
Park in-lieu fees 2,600 5,000 185,000 180,000
Dwelling unit charge 186,900 5,000 5,000
' Other Revenue 11,200 11,200
Total Parkland Development Fund 212,600 25,000 236,200 200,000
' Transportation Impact Fee Fund
Service Charges 258,000 400,000 400,000
Total Transportation Impact Fee Fund 258,000 400,000 400,000
Equipment Replacement Fund
Investment and Property Revenues 76,400 60,000 60,000
Other Revenues
Sale of surplus property 48,600 40,000 40,000
' Total Equipment Replacement Fund 125,000 100,000 100,000
Open Space Protection Fund
I Investment and Property Revenues 13,400 5,000 20,000 15,000
Subventions and Grants 342,900 2,920,000 3,527,100 607,100
Service Charges 18,500 37,400 37,400
Other Revenue 7,100 7,100
ITotal Open Space Protection Fund 374,800 2,925,000 3,591,600 659,500
Airport Area Impact Fee Fund
I Investment and Property Revenues 5,000 2,000 5,000 3,000
Service Charges 134,000 75,700 75,700
Total Airport Area Impact Fee Fund 139,000 2,000 80,700 78,700
I B-3
• O 1
REVENUES BY MAJOR CATEGORY AND SOURCE
` 19 1
99-00 Revised
Original
Actual Budget Projection Variance
Affordable Housing Fund 1
Investment and Property Revenues 3,000 3,000
Service Charges 90,000 90,000 1
Total Affordable Housing Fund 93,000 93,000
TOTAL-GOVERNMENTAL FUNDS $35,212,200 $39,271,800 $48,983,000 $9,627,900 1
ENTERNUSE & AGENCY FUNDS
Water Fund 1
Investment and Property Revenues 558,900 250,000 250,000
Subventions&Grants 28,100 95,600 95,600 1
Service Charges 8,792,400 8,148,500 8,148,500
Other Revenues 50,000
Total Water Fund 9,429,400 8,398,500 8,494,100 95,600
Sewer Fund 1
Investment and Property Revenues 305,600 200,000 200,000
Subventions&Grants 151,400 15,400 15,400
Service Charges 6,969,400 7,105,700 7,105,700
Total Sewer Fund 7,426,400 7,305,700 7,321,100 15,400
Parking Fund 1
Fines and Forfeitures 446,900 484,800 484,800
Investment and Property Revenues 254,400 235,000 235,000
Service Charges 2,050,100 1,989,300 1,989,300 1
Total Parking Fund 2,751,400 2,709,100 2,709,100
Transit Fund 1
Investment and Property Revenues 2,600 2,600
Subventions and Grants 2,331,800 2,217,000 3,780,200 1,563,200
Service Charges 327,100 335,100 335,100
Other Revenues 5,000 2,000 2,000 1
Total Transit Fund 2,663,900 2,556,700 4,119,900 1,563,200
Goff Fund 1
Investment and Property Revenues 900 700 700
Service Charges 302,800 318,500 318,500
Total Golf Fund 303,700 319,200 319,200 1
Whale Rock Commission
Investment and Property Revenues 57,300 10,000 10,000
Subventions and Grants 48,800 48,800 1
Service Charges 1,364,300 682,200 682-,200
Other Revenues 500 500
Total Whale Rock Commission Fund 1,421,600 692,700 741,500 48,800 '
Total Enterprise&Agency Funds $23,996,400 $21,981,900 $23,704,900 $1,723,000
TOTAL-ALL FUNDS $59,208,600 $61,253,700 $72,687,900 $11,350,900
B-4 '
COMBINED STATEMENT OF OPERATING PROGRAM EXPENDITURES
I 2000-01 Changes
Original Carryovers/ Other Budget Mid-Year Revised
Budget Encumbrances Changes -Requests Budget
' Public Safety 11,844,800 116,700 331,800 19,000 12,312,300
Public Utilities 6,937,600 835,400 124,900 7.897.900
4,129,400 194,900 36,500 4,360,800
Transportation'
Leisure,Cultural&Social Services 4,449,800 155,500 52,900 148,300 4,806,500
Community Development 3,798,400 444,700 145,200 4,388,300
General Government 6,698,100 369,600 10,200 86,000 7,163,900
Total Combined Statement of Operating
' program Expenditure Projections $37,858,100 $2,116,800 $701,500 $253,300 $40,929,700
I SUMMARY OF NET BUDGET CHANGES TO-DATE:
Council/CAO General Other
Approval Date Fund Funds Total
' Employee benefit plan 7/1/00 6,800 6,800
Services for negotiating Chinatown Historic District-Court
' Street agreement 7/5/00 32,300 32,300
Traffic Safety Grant(gram revenue offset of$246,300) 8/3/00 258,900 258,900
Downtown Association strategic plan 8/15/00 22,600 22,600
Sanitay tee,* 8/15/00 107,700 107,700
' Establish engineering career series 9/19/00 33,700 33,700
Mutual aid reimbursement* 9/30/00 51,000 51,000
' Information technology master plan(transfer to Capital
10/17/00 (25,700) (25,700)
Outlay Fund)
17.E
Fire prevention temporary salaries 1121/00 17,000
Performing Arts Center support 1121/00 35,000 35,000
ISoundproofing apartments 12/5/00 31,600 31,600
Downtown Association expenditure adjustments 12/31/00 64.300 64.300
Negotiated MOAincreases(offset by decrease in projected
IMOA costs) 12/31/00 45,400 20,900 66,300
Total $454,400 $247,100 $701,500
* There are revenue offsets for these costs-no net fiscal impact.
I
I
I
I B-5
OPERATING PROGRAMS • PUBLIC SAFETY
2000-01 Changes 2000-01 I
Original Carryovers/ Other Budget Mid-year Revised
Budget Encumbrances Changes Requests Budget
POLICE PROTECTION '
Administration 690,000 64,200 16,700 5,000 775,900
Neighborhood Services 106,300 24,300 130,600
Support Services 1,180,700 5,000 8,000 1,193,700 '
Investigations 975,700 6,000 3,000 984,700
Patrol 4,064,900 30,400 209,200 4,304,500
Total Police Protection 7,017,600 105,600 261,200 51000 7,389,400 '
FIRE AND ENVIRONMENTAL SAFETY
Administration 395,200 6,800 (5,000) 397,000 '
Emergency Response 3,814,500 51,000 3,865,500
Hazard Prevention 338,800 4,300 23,400 366,500
Training 63,700 1,200 64,900 '
Technical Services 82,400 82,400
Radio Communications Services 123,600 14,000 137,600
Disaster Preparedness 9,000 9,000 '
Total Fire and Environmental Safety 41827400 11,100 70,600 14,000 4,922,900
TOTAL PUBLIC SAFETY $11,844,800 $116,700 $331,800 $19,000 $12,312,300 '
I
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I
B-6 I
OPERATING PROGRAMS - PUBLIC UTILITIES
2000-01 Changes 2000-01
Original Carryovers/ Other Budget Mid-Year Revised
Budget Encumbrances Changes Requests Budget
IWATER SERVICE
Water Source of Supply 612,200 612,200
Water Treatment 850,800 108,300 959,100
Water Distribution 634,500 13,700 2,500 650,700
Water Customer Service 212,200 212,200
Utilities Conservation Office 330,700 50,000 600 381,300
I Water Administration/Engineering 696,200 516,900 7,700 1,220,800
Total Water Service 3,336,600 580,600 119,100 4,036,300
' SEWER SERVICE
Wastewater Collection 519,400 3,000 522,400
Wastewater Pretreatment 180,400 600 181,000
' Water Reclamation Facility 1,975,100 54,400 1,400 2,030,900
Wastewater Administration/Engineering 383,900 142,800 (1,700) 525,000
Total Sewer Service 39058,800 197,200 3,300 3,259,300
WHALE ROCK RESERVOIR
Reservoir Operations 542,200 57,600 2,500 602,300
' TOTAL PUBLIC UTILITIES $6,9379600 $835,400 $124,900 $7,897,900
I
' B7
• ,� i
OPERATING PROGRAMS - TRANSPORTATION
2000-01 Changes 2000-01 I
Original Carryovers! Other Budget Mid-Year Revised
Budget Encumbrances Changes Requests Bud et
TRANSPORTATION MANAGEMENT I
Transportation Planning&Engineering 370,700 89,100 29500 462,300
STREETS AND FLOOD CONTROL '
Streets
Pavement Maintenance&Sweeping 684,000 43,900 500 728,400
General(Sidewalks,Signs&Markings) 488,900 600 489,500 '
Traffic Signals&Street Lights 298,300 298.300
Flood Control 125,500 61,900 187,400
Total Streets and Flood Control 1,5969700 105,800 1,100 1,703,600
PARKING
Operations,Maintenance&Enforcement 790,900 32,300 823,200 '
MUNICIPAL TRANSIT SYSTEM
Operations and Maintenance 1,371,100 600 1,371,700 '
TOTAL TRANSPORTATION $4,129,400 $194,900 $36,500 $4,360,800 '
B-8 '
i C o
OPERATING PROGRAMS - LEISURE, CULTURAL, & SOCIAL SERVICES
2000-01 Changes 2000-01
Original Carryovers/ Other Budget Mid-Year Revised
Budget Encumbrances Changes Requests Budget
IPARKS AND RECREATION
Recreation Programs
Recreation Administration 394,200 29,700 200 424,100
Aquatics 235,600 500 12,900 249,000
Day Care 560,100 4,700 500 84,400 649,700
' Classes&Adult Athletics 283,300 3,100 400 7,600 294,400
Major Events/Facilities 106,700 106.700
Youth Sports&Special Events 187,600 1,400 500 7,700 197,200
I Teen&Senior Services 176,000 7,600 183,600
Park Ranger 88,700 2,800 91500
Total recreation programs 2,032400 2,196,200
Maintenance Services
Landscape and Park Maintenance 1,157,700 4,000 12,800 1,174,500
Swim Center Maintenance 226,300 400 226,700
Tree Maintenance 245,300 600 245,900
Total maintenance services 1,629,300 1,647,100
Golf Course Operations&Maintenance 321,900 2,400 25,300 349,600
Total Parks and Recreation 3,983,400 43,300 17,900 148,300 4,192,900
CULTURAL SERVICES
Cultural Activities 185,100 15,800 35,000 235,900
SOCIAL SERVICES
Human Relations 111,300 1,000 112,300
Housing Assistance 170,000 95,400 265,400
Total Social Services 281,300 96,400 377,700
TOTAL LEISURE,CULTURAL,&
SOCIAL SERVICES $4,449,800 $155,500 $52,900 $148,300 $4,806,500
I
I
I
I
I
I
B-9
0
OPERATING PROGRAMS - COMMUNITY DEVELOPMENT
2000-01 Changes 2000-01 I
Original Carryovers/ Other Budget Mid-Year Revised
Budget Encumbrances Changes Requests Budget
PLANNING I
Commissions&Committees 27,500 27,500
Community Development Administration 391,900 64,000 (2,400) 453,500 I
Development Review 403,500 65,000 2,400 470,900
Long Range Planning 288,500 143,600 14,100 446,200
Natural Resource Protection 257,400 9,200 1,000 267,600 I
Total Planning 1,368,800 281,800 15,100 1,665,700
CONSTRUCTION REGULATION I
Building and Safety 478,500 19,700 2,100 500,300
Engineering
CEP Project Engineering 937,200 4,900 35,500 977,600 I
Engineering Development Review 210,800 700 211,500
Total Construction Regulation 1,626,500 24,600 38,300 1,689,400
ECONOMIC HEALTH '
Downtown Association 295,700 31,100 86,900 413,700
Community Promotion 348,500 71,100 419,600 I
Economic Development 158,900 36,100 4,900 199,900
Total Economic Health 8039100 138,300 91,800 1,033,200
TOTAL COMMUNITY I
DEVELOPMENT $3,798,400 $444,700 $145,200 $4,388,300
I
I
B-10 '
3
OPERATING PROGRAMS - GENERAL GOVERNMENT
I 2000-01 Changes 2000-01
Original Carryovers/ Other Budget Mid-Year Revised
Budget Encumbrances Changes Requests Budget
ILEGISLATION AND POLICY
City Council 131,700 131,700
' GENERAL ADMINISTRATION
City Administration 493,800 19,900 32,300 546,000
Public Works Administration 538,800 25,600 (7,500) 556,900
ITotal General Administration 19032,600 45,500 24,800 1,102,900
LEGAL SERVICES
City Attorney 310,300 2,400 2,600 315,300
CITY CLERK SERVICES
' Administration&Records 333,800 74,400 408,200
Elections 40,300 40,300
Total City Clerk Services 374,100 749400 448,500
IORGANIZATIONAL SUPPORT SERVICES
Human Resources Administration 481,600 9,300 86,000 576,900
Risk Management 669,000 15,100 1,100 685,200
' Finance Administration 213,000 143,500 (37,500) 319,000
Accounting 425,500 11,800 10,500 447,800
Revenue Management 417,800 7,400 7,500 432,700
' Support Services 435,200 5,200 (35,400) 405,000
Information Systems Management 844,800 45,900 700 891,400
Geodata Services 228,300 600 228,900
ITotal Organizational Services 3,715,200 228,900 (43,200) 86,000 3,986,900
BUILDINGS AND EQUIPMENT
IBuilding Maintenance 649,100 18,400 25,500 693,000
Vehicle and Equipment Maintenance 485,100 500 485,600
Total Buildings and Equipment 1,134,200 18,400 26,000 1,178,600
ITOTAL GENERAL GOVERNMENT $6,698,100 $369,600 $10,200 $86,000 $7,163,900
I
I
' B-11
CAPITAL IMPROVEMENT PLAN - ALL FUNDS COMBINED
2000-01 I
Original Encumbrances/ Other Budget Mid-Year
Budget Curyovers Changes Adjustments Revised
Capital Outlay 7,668,900 14,001,500 311,900 340,700 22,323,000 I
Parkland Development 314,500 11,200 75,000 400,700
Equipment Replacement 363,000 328,900 691,900
CDBG 360,000 1,119,300 1,479,300 I
Law Enforcement Block Grant 355,100 355,100
Transportation Impact Fee 260,100 260,100
Open Space Protection 3,302,500 812,800 4,115,300 I
Airport Area Impact Fee
Water 11,079,900 4,532,300 107,700 15,719,900
Sewer 1,381,800 3,251,100 4,632,900 I
Parking 62,400 6,497,300 2,653500 9,213,200
Transit 875,000 1,791,300 2,666,300
Golf 66,500 27,500 94,000 '
Whale Rock 85,000 1,129,400 1,214,400
Total $25,245,000 $34,066,000 $3,439,400 $415,700 $63,1667100
I
SUMMARY OF NET BUDGET ADJUSTMENTS TO-DATE
Council/CAO Revenue Net
Approval Date Total Offset Impact
Capital Outlay Fund(General Fund) '
Railroad transportation center 7/11/00 70,000 70.000
Higuera St.bridge environmental monitoring 7/11/01 142,000 142,000
Higuera St.bridge marketing 9/5/00 10,000 10,000 I
Sinsheimer Park[Waster plan 8/25/00 2,900 2,900
Police crime scene van 9/5/00 74,900 67,900 7,000
Police mobile data computers* 9/5/00 (123,100) (123,100) I
Chinese artifacts storage 9/5/00 21,000 21,000
Fire Station#3 restroom 10/17/00 88,500 88,500
Information technology master plan 10/17/00 25,700 255,700 '
311,900 (52,300) 364,200
*Transfer to Law Enforcement Grant Fund '
I
B-12 '
CAPITAL IMPROVEMENT PLAN - ALL FUNDS COMBINED
fCouncil/CAO Revenue Net
Approval Date Total Offset Impact
Parkland Development Fund
Skatepark expansion 09/30/00 11,200 11;200
ILaw Enforcement Block Grant Fund
Police mobile data computers 9/5/00 355,100 342,600 12,500
' Water
Sanitary Survey(participating agencies) 8/15/00 107,700 107,700
IMarsh Street garage expansion 9/28/00 2,685,100 2,535,300 149,800
Transfer to operating for soundproofing 12/5/00 (31,600) (31,600)
Total Adjustments $3,439,400 $2,912,900 $526,500
I
I
' B-13
INTERFUND TRANSACTIONS - OPERATING TRANSFERS
1999-00 2000-01 I
Original
Actual Budget Revised Variance I
General Fund
Operating Transfers In
Gas Tax Fund 834,700 850,700 850,700 '
TDA Fund 23,300 19,900 19,900
Transportation Impact Fee Fund 381,000 400,000 400,000
Total operating transfers in 1,239,000 1,270,600 1,270,600
Operating Transfers Out I
Downtown Association Fund (25,000) (22,600) (22,600)
Law Enforcement Grant Fund (12,600) (12,600)
Capital Outlay Fund (5,301,400) (4,234,000) (4,632,200) (398,200) I
Open Space Protection Fund (220,000) (402,500) (402,500)
Equipment Replacement Fund (400,000) (425,000) (436,700) (11,700)
Debt Service Fund (1,209,000) (1,806,200) (1,806,200)
Golf Fund (172,700) (171,000) (196,300) (25,300)
Total operating transfers out (7,328,100) (7,038,700) (7,509,100) (470,400)
Total Operating Transfers (6,089,100) (5,768,100) (6,238,500) (470,400)
Downtown Association Fund
Operating Transfer In
General Fund 259000 22,600 22,600
Gas Tax Fund I
Operating Transfer Out
General Fund (8349700) (850,700) (1,157,400) (306,700)
Law Enforcement Grant Fund I
Operating Transfer In
General Fund 12,600 12,600
Transportation Development Act Fund '
Operating Transfer Out
General Fund (23,300) (19,900) (19,900)
Capital Outlay Fund I
Operating Transfer In
General Fund 5,301,400 4,234,000 4,938,900 704,900
Open Space Protection Fund I
Operating Transfer In
General Fund 220,000 402,500 402,500
Transportation Impact Fee Fund I
Operating Transfer Out
General fund (381,000) (400,000) (400,000) '
Equipment Replacement Fund
Operating Transfers In
General Fund 400,000 425,000 436,700 11,700 I
Debt Service Fund
Operating Transfer In
General Fund 1,209,000 1,806,200 1,806,200 I
Golf Course Fund
Operating Transfer In
General fund 172,700 171,000 196,300 25,300 '
NET OPERATING TRANSFERS $ - $ - $ - $
B-14 '
INTERFUND TRANSACTIONS - REIMBURSEMENT TRANSFERS
I1999-00 2000-01
Original
Actual Budget Revised Variance
General Fund (2,590,900) (2,728,700) (2,835,800) (107,100)
Community Development Block Grant Fund 30,400 91,300 198,400 107,100
Enterprise and Agency Funds
Water 1,085,200 1,117,800 1,117,800
' Sewer 771,900 795,100 795,100
Parking 268,500 276,600 276,600
Transit 261,800 269,700 269,700
I Golf 101,500 104,500 104,500
Whale Rock Commission 71,600 73,700 73,700
Total Enterprise and Agency Funds 2,560,500 2,637,400 2,637,400
' NET RE MBURSEMENT TRANSFERS $ - $ - $ - $
I
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I B-15
• C
CHANGES IN FINANCIAL POSITION
ALL FUNDS COMBINED
1999-00 2000-01 I
Original Revised
Actual Budget Projection Variance
Revenues
Tax Revenues 22,998,800 23.465,200 24,521,600 1,056,400
Fines and Forfeitures 725,100 722,000 734,800 12,800
Investment and Property Revenues 2,254,800 1,420,800 1,686,300 265,500 I
Subventions and Grants 8,377,400 13,052,400 22,426,300 9,373,900
Service Charges
Governmental Funds 4,867,300 3,921,500 4,625,900 704,400 I
Enterprise Funds 18,441,800 17,897,100 17,897,100
Trust and Agency Revenues 1,364,300 682,700 682,700
Other Revenues 179,100 92,000 113,200 21,200
Total Revenues 59,208,600 61,253,700 72,687,900 11,434,200
Expenditures
Operating Programs I
Public Safety 11,483,800 11,844,800 12,312,300 (467,500)
Public Utilities 7,674,700 6,937,600 7,897,900 (960,300)
Transportation 3,703,200 4,129,400 4,360,800 (231,400) I
Leisure,Cultural,&Social Services 4,295,000 4,449,800 4,806500 (356,700)
Community Development 3,437,100 3,798,400 4,388,300 (589,900)
General Government 6,429,300 6,698,100 7,163,900 (465,800) I
Total Operating Programs 37,023,100 37,858,100 40,929,700 (3,071,600)
Capital Projects 16,849,400 25,245,000 63,166,100 (37,921,100)
Debt Service 5,223,800 6,341,200 6,351,600 (10,400) '
Total Expenditures 59,096,300 69,444,300 110,447,400 (41,003,100)
Other Sources(Uses) '
Operating Transfers In 8,567,100 8.309,300 9.086.400 777,100
Operating Transfers Out (8567,100) (8,309,300) (9,086,400) (777,100)
Proceeds from Debt Financings 6,992,400 8,900,000 17,200,200 8,300,200
Potential MOA Adjustments (380,600) (314,300) 66,300
Expenditure Savings 514,400 565.100 2,400
Total Other Sources(Uses) 6,992,400 9,033,800 17,451,000 (8,417,200) I
Revenues and Other Sources Over(under)
Expenditures and Other Uses 7,104,700 843,200 (20,308,500) (21,151,700)
Fund Balance/Working Capital
Beginning of Year 32,270,700 14,432,200 39,375,400 24,943,200
Fund Balance/Working Capital I
End of Year
Reserved for Debt Service 1,731,800 1,731,800 1.731,800
Unreserved 37,643,600 13,543,600 17,335,100 3.791,500
Total Fund Balance $39,375,400 $15,275,400 $19,066,900 $3,791,500 I
B-16 '
CHANGES IN FINANCIAL POSITION
Ai-i.WVERNNEN rAi,FUNDS COMBINED
1999.00 2000-01
Original Revised
Actual Budget Projection Variance
Revenues
Tax Revenues 22,998,800 23,465,200 24,521,600 1,056,400
Fines and Forfeitures 278,200 237,200 250,000 12,800
Investment and Property Revenues 1,077,700 722,500 988,000 265.500
Subventions and Grants 5,866,100 10,835,400 18,486,300 7,650,900
Service Charges 4,867,300 3,921,500 4,625,900 704,400
Other Revenues 124,100 90,000 111,200 21,200
Total Revenues 35,212,200 39,271,800 48,983,000 9,711,200
' Expenditures
Operating Programs
Public Safety 11,483,800 11,844,800 12,312,300 (467500)
' Transportation 1,501,100 1,967,400 2,165,900 (198,500)
Leisure,Cultural,&Social Services 3,972,100 4,127,900 4,456,900 (329,000)
Community Development 3,437,100 3,798,400 4,388,300 (589,900)
General Government 6,429,300 6,698,100 7,163,900 (465,800)
I Total Operating Programs 26,823,400 28,436,600 30,487,300 (2,050,700)
Reimbursed Expenditures (2560500) (2,637,400) (2,637,400)
Total Operating Expenditures 24262,900 25,799,200 27,849,900 (2,050,700)
' Capital Improvement Plan Projects 11576,400 11,694,400 29,625,400 (17575,900)
Debt Service 4505,000 2,126,200 2,136,600 (10,400)
Total Expenditures 37,344,300 39,619,800 59,611,900 (19,992,100)
Other Sources(Uses)
Operating Transfers In 8,394,400 8,138,300 8,890,100 751,800
Operating Transfers Out (8567,100) (8,309,300) (9,086,400) (777,100)
Proceeds from Debt Financings 6,992,400 364,900 (364,900)
Potential MOA Adjustments (248,300) (202,900) 451,200
I Expenditure Savings 504,800 504,800
Total Other Sources(Uses) 6,819,700 85,500 470,500 61,000
I Revenues and Other Sources Over(under)
Expenditures and Other Uses 4,687,600 (262,500) (10,158,400) (9,895,900)
' Fund Balance,Beginning of Year 16,274,300 9,137,700 20,961,900 11,824,200
Fund Balance,End of Year
Reserved for Debt Service 1,731,800 1,731,800 1,731,800
IUnreserved 19,230,100 7,143,400 8,969,700 1,826,300
Total Fund Balance $20,961,900 $8,875,200 $10,803,500 1,928,300
' B-17
CHANGES IN FINANCIAL POSITION
ALL ENTERPRISE AND AGENCY FUNDS COMBINED I
1999-00 2000-01 I
Original Revised
Actual Budget Projection Variance
Revenues
Fines and Forfeitures 446,900 484,800 484,800
Investment and Property Revenues 1,177,100 698,300 698,300
Subventions and Grants 2,511,300 2,217,000 3,940,000 1,723,000 I
Service Charges 18,441,800 17,897,100 17,897,100
Other Revenues 55,000 2,000 2,000
Trust and Agency Revenues 1364,300 682,700 682,700
Total Revenues 23,9969400 21,981,900 23,704,900 1,723,000
Expenditures
Operating Progratns '
Public Utilities 7,674,700 6,937,600 7,897,900 (960,300)
Transportation 2,202,100 2,162,000 2,194,900 (32,900)
Leisure,Cultural,&Social Services 322,900 321,900 349,600 (27,700) '
General Government 2,560500 2,637,400 2,637,400
Total OperatingProgratns 12,760,200 12,058,900 13,079,800 (1,020,900)
Capital Projects 5,273,000 13550,600 33540,700 (19,990,100) '
Debt Service 3,718,800 4,215,000 4,215,000
Total Expenditures 21,7529000 29,824,500 50,835,500 (21,011,000)
Other Sources(Uses) I
Operating Transfers In 172,700 171,000 196,300 25,300
Proceeds from Debt Financings 8,900,000 16,835,300 (9,864,700) I
Expenditure Savings 9,600 60,300 2,400
Potential MOA Adjustments (132,300) (111,400) 20,900
Total Other Sources(Uses) 172,700 8,948,300 16,980,500 (9,816,100) '
Revenues and Other Sources Over(under)
Expenditures and Other Uses 2,417,100 1,105,700 (10,150,100) (11,255,800) '
Working Capital,Beginning of Year 15,996,400 5,294,500 18,413500 13,119,000
Fund Balance,End of Year $18,413,500 $6,400,200 $8,263,400 $1,863,200
I
B-18 I
CHANGES IN FINANCIAL POSITION
' GENERAL FUND
I 1999-00 2000-01
Original Revised
Actual Budget Projection Variance
Revenues
Tax Revenues 22,998,800 23,465,200 24521,600 1,056,400
Fines and Forfeitures 278,200 237,200 250,000 12,800
' Investment and Property Revenues 950,700 635,000 850,000 215,000
Subventions and Grants 2,661,400 2,668,600 3,129,100 460,500
Service Charges 3,417,300 3,221,300 3,316,800 95,500
' Other Revenues 51,900 50,000 50,000
Total Revenues 30,358,300 30,277,300 32,117,500 1,840,200
' Expenditures
Public Safety 11,483,800 11,844,800 12,312,300 (467,500)
Transportation 1501,100 '1,967,400 2,165,900 (198,500)
I Leisure,Cultural,and Social Services 3,822,100 3,957,900 4,191,500 (233,600)
Community Development 3,102,100 3502,700 3,974,600 (471,900)
General Government 6,429,300 6,698,100 7,163,900 (465,800)
Total Program Expenditures 26,338,400 27,9709900 29,808,200 (1,837,300)
' Reimbursed Expenditures (2590,900) (2,728,700) (2,835,800) 107,100
Total Expenditures 23,747,500 25,242,200 26,972,400 (1,730,200)
I Other Sources(Uses)
Operating Transfers In 1,239,000 1,270,600 1,270,600
Operating Transfers Out (7,328,100) (7,038,700) (7,509,100) (470,400)
Expenditure Savings 504,800 504,800
I Potential MOA Adjustments (248,300) (202,900) 45,400
Total Other Sources(Uses) (6,089,100) (51511,600) (5,936,600) (425,000)
I Revenues and Other Sources Over(Under)
Expenditures and Other Uses 521,700 (476,500) (791500) (315,000)
' Fund Balance,Beginning of Year 7,448,400 6,206,400 7,970,100 1,763,700
Fund Balance,End of Year $72970,100 $5,729,900 $7,178,600 $1,448,700
I
I
I B-19
CHANGES IN FINANCIAL POSITION
DOWNTOWN ASSOCIATION FUND '
1999-00 2000-01 I
Original Revised
Actual Budget Projection Variance
Revenues I
Investment and Property Revenues 9,100 5,500 6.000 500
Service Charges 350,000 290,200 362,200 72,000
Total Revenues 359,100 295,700 368,200 72,500 '
Operating Expenditures I
Community Development 335,000 295,700 413,700 (118,000)
Total Expenditures 335,000 295,700 413,700 118,000 I
Other Sources(Uses)
Operating Transfers In 25,000 22,600
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 49,100 (22,900) (45500) '
Fund Balance,Beginning of Year 20,100 15,300 69,200 53,900
Fund Balance,End of Year $69,200 $15,300 $46,300 $319000 '
I
I
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I
B-20 I
CHANGES IN FINANCIAL POSITION
iGAS TAX
i 1999-00 2000-01
Original Revised
Actual Budget Projection Variance
iRevenues
Subventions and Grants
i Traffic Congestion Grant 306,700 306,700
Gasoline Tax 834,700 850,700 850,700
Total Revenues 834,700 850,700 1,157,400 306,700
iOther Sources(Uses)
Operating Transfers Out (834,700) (850,700) (1,157,400) (306,700)
iRevenues and Other Sources Over(Under)
Expenditures and Other Uses
iFund Balance,Beginning of Year
iFund Balance,End of Year $0 $0 $0 $0
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I
I
i B-21
CHANGES IN FINANCIAL POSITION
TRANSPORTATION DEVELOPMENT ACT FUND '
1999-00 2000-01 '
Original Revised
Actual Budget Projection Variance
Revenues '
Subventions and Grants
TDA Revenues 23.300 19,900 19,900
Total Revenues 23,300 19,900 19,900 '
Other Sources(Uses) '
Operating Transfers Out (23,300) (19,900) (19,900)
Revenues and Other Sources Over(Under) '
Expenditures and Other Uses
Fund Balance,Beginning of Year '
Fund Balance,End of Year $0 $0 $0 $0
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1
1
1
I
B-22 '
CHANGES IN FINANCIAL POSITION
' COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)FUND
' 1999-00 2000-01
Original Revised
Actual Budget Projection Variance
' Revenues
Subventions and Grants
' CDBG Allocation 1,691,900 913,700 1,877,400 963,700
State Grant Close-out 4,600 27,600 31,200 3,600
Total Revenues 1,696,500 941,300 1,908,600 967,300
' Expenditures
Operating Programs
' Leisure,Cultural,&Social Services 150,000 170,000 265,400 (95,400)
General Government 30,400 91,300 198,400 (107,100)
Total Operating Programs 180,400 261,300 463,800 (202,500)
' Capital Improvement Plan Projects 1,722,300 360,000 1,479,300 (1,119,300)
Debt Service 296,000 320,000 330,400 (10,400)
Total Expenditures 2,198,700 941,300 2,273,500 (1,332,200)
' Other Sources(Uses)
' Proceeds from Debt Financing 502,200 364,900 364,900
Total Other Sources(Uses) 502,200 364,900 364,900
' Revenues and Other Sources Over(Under)
Expenditures and Other Uses
' Fund Balance,Beginning of Year
Fund Balance,End of Year $0 $0 $0 $0
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I
I
I
' B-23
CHANGES IN FINANCIAL OSITION I
LAW ENFORCEMENT GRANT FUND I
1999-00 2000-01 '
Original Revised
Actual Budget Projection Variance
Revenues I
Investment and Property Revenue 9,000
Subventions and Grants 342.500
Total Revenues 351,500 '
Expenditures
Operating Programs I
Public Safety
Total Operating Programs
Capital Improvement Plan Projects 355,100 (355,100) I
Total Expenditures 355,100 (355,100)
Other Sources(Uses) I
Operating Transfers In 12,600 12,600
Total Other Sources(Uses) 12,600 12,600 '
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 9,000 9,000 '
Fund Balance,Beginning of Year
Fund Balance,End of Year $0 $0 $9,000 $9,000 '
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I
I
I
B-24
CHANGES IN FINANCIAL POSITION
CAPITAL OUTLAY FUND
I 1999.00 2000-01
` Original Revised
Actual Budget Projection Variance
IRevenues
Subventions and Grants 307,300 3,434,900 8,401,700 4,966,800
I Service Charges 500,000 153,800 153,800
Other Revenues 23,600 2,900 2,900
Total Revenues 8309900 3,434,900 8,558,400 5,123,500
IExpenditures
Capital Improvement Plan Projects 8,680,600 7,668,900 22,323,000 (14,654,100)
ITotal Expenditures 8,680,600 7,668,900 22,323,000 (14,654,100)
Other Sources(Uses)
I Operating Transfers In 5,301,400 4,234,000 4,938,900 704,900
Proceeds from Debt Financing 6,077,000
Total Other Sources(Uses) 11,378,400 4,234,000 4,938,900 704,900
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 3,528,700 (8,825,700) (8,825,700)
IFund Balance,Beginning of Year 5,297,000 8,825,700 8,825,700
IFund Balance,End of Year $8,825,700 $0 $0 $0
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I
' B-25
CHANGES IN FINANCIAL POSITION
PARKLAND DEVELOPMENT FUND
1999-00 2000-01
Original Revised
Actual Budget Pro'ection Variance
Revenues I
Investment and Property Revenue 23,100 15,000 35,000 20,000
Service Charges
Park In-Lieu Fees 2,600 5,000 185,000 180,000 I
Dwelling Unit Fees 186,900 5,000 5,000
Other Revenue 11200
Total Revenues 212,600 25,000 236,200 211,200 I
Expenditures
Capital Improvement Plan Projects 106,500 400,700 (400,700) I
Total Expenditures 106,500 400,700 (400,700)
Revenues and Other Sources Over(Under) I
Expenditures and Other Uses 106,100 25,000 (164,500) (189,500)
Fund Balance,Beginning of Year 400,900 9,800 507,000 497,200 I
Fund Balance,End of Year $507,000 $34,800 $342,500 $307,700 I
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I
I
B-26 I
CHANGES IN FINANCIAL POSITION
' TRANSPORTATION IlVIPACT FEE FUND
I 1999-00 2000-01
Original Revised
Actual Budget Projection Variance
Revenues
Service Charges 258,000 400,000 400,000
' Total Revenues 258,000 400,000 400,000
Expenditures
Capital Improvement Plan Projects 2,400 260,100 (260,100)
Total Expenditures 2,400 260,100 (260,100)
Other Sources(Uses)
Operating Transfer Out (381,000) (400,000) (400,000)
Revenues and Other Source Over(Under)
Expenditures and Other Uses (125,400) (260,100) (260,100)
' Fund Balance,Beginning of Year 385,500 123,100 260,100 137,000
Fund Balance,End of Year $260,100 $123,100 $0 ($123,100)
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I
B-27
CHANGES IN FINANCIAL POSITION
OPEN SPACE PROTECTION FUND
1999.00 200MI. '
Original Revised
Actual Budget Projection Variance
Revenues '
15,000
Investment and Property Revenue 13,400 5,000 20,000
Subventions and Grants 342,900 2,920,000 3,527,100 607,100
Service Charges 18,500 37,400 37,400 '
Other Revenue7,100 7,100
Total Revenues 374,800 2,925,000 3,5919600 659,500
Expenditures
Capital Improvement Plan Projects 422,900 3,302,500 4,115,300 (812,800) '
Total Expenditures 422,900 3,302,500 4,115,300 (812,800)
Other Sources(Uses)
Operating Transfer in 220,000 402,500 402,500
Revenues and Other Sources Over(Under) '
Expenditures and Other Uses 171,900 25,000 (121 200) (146,200)
Fund Bahince,Beginning of Year 144,200 83,500 316,100 232,600
Fund Balance,End of Year $316,100 $108,500 $194,900 $86,400
B-28 '
CHANGES IN FINANCIAL POSITION
IAIRPORT AREA HV PACT FEE FUND
' 1999-00 2000-01
Original Revised
Actual Budget Projection Variance
' Revenues
Investment and Property Revenues 5,000 2,000 5,000 3,000
I Service Charges 134,000 75,700 75,700
Total Revenues 139,000 2,000 80,700 78,700
' Expenditures
Capital Improvement Plan Projects
' Other Sources(Uses)
Operating Transfer in
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 139,000 2,000 80,700 78,700
Fund Balance,Beginning of Year 10,900 145,900 149,900 4,000
Fund Balance,End of Year $149,900 $147,900 $230,600 $82,700
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I
' B-29
• � 1
CHANGES IN FINANCIAL POSITION
AFFORDABLE HOUSING FUND '
1999.00 2000-01 '
Original Revised
Actual Budget Projection variance
Revenues '
Investment and Property Revenues 3,000 3,000
Service Charges 90,000 90,000
Total Revenues 93,000 93,000 '
Expenditures
Capital Improvement Plan Projects '
Other Sources(Uses) '
Operating Transfer in
Revenues and Other Sources Over(Under) '
Expenditures and Other Uses 93,000 93,000
Fund Balance,Beginning of Year '
Fund Balance,End of Year $93,000 $93,000
1
1
1
1
1
1
B-30 '
J
CHANGES IN FINANCIAL POSITION
EQUIPMENT REPLACEMENT FUND
1999-00 2000-01
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 76,400 60,000 60,000
Other Revenues
Sale of Surplus Property 48,600 40,000 40,000
Total Revenues 125,000 100,000 100,000
Expenditures
Capital Improvement Plan Projects 641,700 363,000 691,900 (328,900)
Total Expenditures 641,700 363,000 691,900 (328,900)
Other Sources(Uses)
' Operating Transfers In
General Fund 400,000 425,000 436,700 11,700
Total Other Sources(Uses) 400,000 4259000 436,700 11,700
IRevenues and Other Sources Over(Under)
Expenditures and Other Uses (116,700) 162,000 (155,200) (317,200)
' Fund Balance,Beginning of Year 1,248,700 821,900 1,132,000 310,100
Fund Balance,End of Year $1,132,000 $983,900 $976,800 ($7,100)
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I
I B-31
I
CHANGES IN FINANCIAL POSITION
DEBT SERVICE FUND
1999-00 2000-01 I
Original Revised
Actual Budget Projection Variance
Expenditures I
Debt Service
1990 Certificates of Participation 302,600 389.000 389,000
1994 Refunding Revenue Bonds 381,600 382,700 382,700 I
1996 Lease Revenue Bonds 524,800 522,200 522.200
Projected 1999 Financing 512,300 512,300 I
Total Expenditures 1,209,000 198069200 1,806,200
Other Sources(Uses) I
Proceeds from debt financing 413,200
Operating Transfers In 1,209,000 1,806,200 1,806,200
Total Other Sources(Uses) 1,622,200 1,806,200 1,806,200 I
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 413,200
Fund Balance,Beginning of Year
Reserved for Debt Service 1,318,600 1,731,800 1,731,800 I
Unreserved
Fund Balance,End of Year $1,731,800 $1,731,800 $1,731,800 $0 I
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I
B-32
i
CHANGES IN FINANCIAL POSITION
WATER FUND
1999-00 2000-01
Original Revised
Actual Budget Projection Variance
I Revenues
Investment and Property Revenues 558,900 250,000 250,000
Subventions and Grants 28,100 95,600 95.600
I Service Charges
Water Sales
Water Service Charges 7,789,900 7,186,800 7,186,800
I Sales to Cal Poly 423,500 333,500 333,500
Capital Improvement Charges 259,900 379,200 379,200
Connection Charges and Meter Sales 21,100 21,800 21,800
I Account Set-up Fee 95,800 101,400 101,400
Other Service Charges 202,200 125,800 125,800
Other Revenues 50,000
Total Revenues 9,429,400 8,398,500 8,494,100 95,600
IExpenditures
Operating Programs
' Public Utilities 4,569,900 3,336,600 4,036,300 (699,700)
General Government 1,085,200 1,117,800 1,117,800
Total Operating Programs 5,655,100 4,454,400 5,154,100 (699,700)
Capital Improvement Plan Projects 2,408,800 11,079,900 15,719,900 (4,640,000)
' Debt Service 881,800 1,213,300 1,213,300
Total Expenditures 8,945,700 16,747,600 22,087,300 (5,339,700)
' Other Sources(Uses)
Costs of Debt Financing 8,900,000 8,900,000 (17,800,000)
Potential MOA Adjustments (55,900) (44,400) 11,500
Total O.Qier Sources(Uses) 8,844,100 8,855,600 11,500
IRevenues and Other Sources Over(under)
Expenditures and Other Uses 483,700 495,000 (4,737,600) (5,232,600)
' Working Capital,Beginning of Year 7,511,000 1,338,900 7,994,700 6,655,800
Working Capital,End of Year $7,994,700 $1,833,900 $3,257,100 $1,423,200
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I
I B-33
CHANGES IN FINANCIAL POSITION
SEWER FUND
1999-00 2000-01 '
Original Revised
Actual Budget Projection Variance
Revenues I
Investment and Property Revenues 305,600 200,000 200,000
Subventions and Grants 151,400 15,400 15,400
Service Charges I
Customer Sales
Sewer Service Charges 6,502,400 6,461,200 6,461,200
Sales to Cal Poly 271,400 231,800 231,800 '
Industrial User Charges 40,400 33,300 33,300
Capital Improvement Charges 137,900 377,400 377,400
Other Service Charges 17,300 2,000 2,000
Total Revenues 79426,400 7,305,700 7,321,100 15,400
Expenditures
Operating Programs
Public Utilities 2,749,900 3,058,800 3,259,300 (200500)
General Government 771,900 795,100 795,100
Total Operating Programs 3,521,800 3,853,900 4,054,400 (200,500) I
Capital Improvment Plan Projects 922,600 1,381,800 4,632,900 (3,251,100)
Debt Service 2,140,100 2,135,700 2,135,700
Total Expenditures 6,584,500 7,371,400 10,823,000 (3,451,600)
Other Sources(Uses) I
Potential MOA Adjustments (47,700) (44,400) 3,300
Total Other Sources(Uses) (479700) (44,400) 3,300 '
Revenues and Other Sources Over(Under)
Expendittwes and Other Uses 841,900 (113,400) (3546,300) (3,432,900)
Working Capital,Beginning of Year 4288,500 1,014,000 5,130,400 4,116,400 I
Working Capital,End of Year $5,130,400 $900,600 $1,584,100 $683,500 '
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I
B-34 '
J
CHANGES IN FINANCIAL POSITION
PARKING FUND
1999-00 2000-01
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 254,400 235,000 235,000
Fines and Forfeitures 446,900 484,800 484,800
Service Charges
Parking Meter Collections
Lots 450500 449,500 449,500
Sesta 769,200 809,000 809,000
Parking Structure Collections 273,000 292,900 292,900
Long-Term Parking Revenues 210,100 187,900 187,900
Lease Revenues 147,000 130,000 130,000
Parking In-Lieu Fees 199,300 95,000 95,000
Other Service Charges 1,000 25,000 25,000
Total Revenues 2,751,400 2,709,100 2,709,100
Expenditures
Operating Programs
' Transportation 784,300 790,900 823,200 (32,300)
General Government 268500 276,600 276,600
Total Operating Programs 1,052,800 1,067,500 1,099,800 (32,300)
Capital Improvement Plan Projects 806,200 62,400 9,213,200 (9,150,800)
Debt Service 696,900 866,000 866,000
Total Expenditures 2,5559900 1,995,900 11,179,000 (9,183,100)
Other Sources(Uses)
Proceeds from Debt Financing 7,935,300 7,935,300
Potential MOA Adjustments (5,800) (5,200) 600
Total Other Sources(Uses) (5,800) 7,930,100 7,935,900
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 195,500 707,400 (539,800) (1,247,200)
Working Capital,Beginning of Year 3,657,900 2,627,800 3,853,400 1,225,600
Working Capital,End of Year: $3,853,400 $3335,200 $3,313,600 ($21,600)
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I
B-35
CHANGES IN FINANCIAL POSITION
TRANSIT FUND I
1999-00 2000-01 '
Original Revised
Actual Budget Projection Variance
Revenues '
Investment and Property Revenues 2.600 2.600
Subventions and Grants
TDA Revenues 809,900 899,300 899,300
Other Grants 908,800 756,600 756,600
FTA Grants 613,100 1,317,700 2,124,300 806,600 '
Service Charges 327,100 335,100 335,100
Other Revenues 5.000 2.000 2,000
Total Revenues 2,663,900 2,556,700 4,119,900 1,563,200 '
Expenditures
Operating Programs '
Transportation 1,417,800 1,371,100 1,371,700 (600)
General Goverment 261,800 269,700 269,700
Total Operating Programs 1,679,600 1,640,800 1,641,400 (600)
Capital Improvement Plan Projects 964,600 875,000 2,666,300 (1,791,300)
Total Expenditures 2,644,200 2,515,800 4,3079700 (19791,900)
Other Sources(Uses) I
Expenditure Savings 50,700 50,700
Potential MOA Adjustments (5500) (4,900) 600 '
Total Other Sources(Uses) (5,500) 45,800 51,300
Revenues and Other Sources Over(Under) '
Expenditures and Other Uses 19,700 35,400 (142,000) 177,400
Working Capital,Beginning of Year 122,300 142,000 142,000 '
Working Capital,End of Year $142,000 $35,400 ($35,400)
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I
B-36 '
CHANGES IN FINANCIAL POSITION
' GOLF FUND
' 1999.00 2000-01
Original Revised
Actual Budget Projection Variance
' Revenues
Investment and Property Revenues 900 700 700
Service Charges
Retail Sales 11,700 12,000 12,000
Green Fees 257,900 281,800 281,800
Other Fees 33,200 24,700 24,700
Total Revenues 303,700 3199200 319,200
Expenditures
Operating Programs
Leisure,Cultural&Social Services 322,900 321,900 349,600 (27,700)
General Government 101,500 104,500 104,500
Total Operating Programs 424,400 426,400 454,100 (27,700)
Capital Improvement Plan Projects 24,500 66,500 94,000 (27500)
' Total Expenditures 4489900 492,900 54100 (55,200)
Other Sources(Uses)
IOperating Transfers In 172,700 171,000 196,300 25,300
Expenditure Savings 9,600 9,600
' Potential MOA Adjustments (6,900) (4500) 2,400
Total Other Sources(Uses) 172,700 173,700 2019400 27,700
' Revenues and Other Sources Over(under)
Expenditures and Other Uses 27,500 (27,500) (27,500)
Working Capital,Beginning of Year 27500 27,500
Working Capital,End of Year $27,500 $0
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i
B-37
0 • 1
CHANGES IN FINANCIAL POSITION
WHALE ROCK CONMSSION
1999.00 2000-01 1
Original Revised
Actual Budget Projection Variance
Revenues '
Investment and Property Revenues 57,300 10,000 10,000
Subventions&Grants-FEMA 48,800 48,800
Service Charges '
Member Agency Contributions 1,289,100 458,200 458,200
Water Distribution Charges 75.200 224,000 224.000
Other Revenues 500 500
Total Revenues 1,421,600 692,700 741,500 48,800
Expenditures
Operating Programs
Public Utilities 354,900 542,200 602,300 (60,100)
General Government 71,600 73,700 73,700
Total Operating Programs 426,500 615,900 676,000 (60,100)
Capital Improvement Plan Projects 146,300 85,000 1,214,400 (1,129,400) '
Total Expenditures 572,800 700,900 1,8909400 (1,189,500)
Other Sources(Uses) 1
Potential MOA Adjustments (10 500) (8,000) 2 500
Total Other Sources(Uses) (10,500) (8,000) 2,500
Revenues and Other Sources Over(under) '
Expenditures and Other Uses 848,800 (18,700) (1,156,900) (1,138200)
Working Capital,Beginning of Year 416,700 313,800 1,265500 951,700
Working Capital,End of.Year $1,265,500 $295,100 $108,600 ($186,500) '
I
B-38 '
Section C
' MID-YEAR BUDGET REQUESTS
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I
I SUMMARY OF 2000-01 MID-YEAR BUDGET REQUESTS
OPERATING PROGRAMS General Golf Course
Fund Fund* Total
IPublic Safety
■ Safe Ride Home Program 5,000 5,000
' ■ City Cell Phones 14,000 14,000
Leisure,Cultural,& Social Services
' ■ Child Care Funding(offset by$50,000 in revenue) 50,000 50,000
■ Salary Wage Adjustment for Temporary Employees 73,000 3,500 76,500
IHuman Resources
■ Recruitment Activities 26,000 26,000
' ■ Contract Services 60,000 60,000
Golf Course*
I ■ Overtime 1,800 1,800
■ Water Service 20,000 20,000
' Total Operating Program Requests 2289000 259300 2539300
* Note: Funding for Golf Course Requests will be provided by General Fund Transfers
CAPITAL IMPROVEMENT PLAN General Capital
' Fund Project Funds Total
Park and Landscape Maintenance
■ Mitchell Park Renovations 75,000 75,000
Streets
' ■ Pavement Reconstruction and Resurfacing 306,700 306,700
(offset by $306,700 in grant funding from State)
' Building Maintenance
■ Dana Street Building Demolition 34,000 34,000
ITotal CIP Requests 34,000 3819700 415,700
TOTAL $ 2629000 $ 4079000 $ 669,000
C-1
2000-01 Mid-Year Budget Review
i
SIGNIFICANT OPERATING PROGRAM CHANGE I
PROGRAM: Police Administration
REQUEST TITLE: Safe Ride Home Program I
Request Summary '
Sponsoring the Ride-On Safe Ride Home Program,in order to reduce driving under the influence incidents and
alcohol,related accidents within the City,will cost$5,000 in 2000-01.
Key Objectives '
■ Reduce driving under the influence incidents in the community. '
■ Reduce alcohol related accidents in the community.
■ Provide citizens with a safe ride home after dark. I
Factors Driving the Request for Change '
The Safe Ride Home Program has shown to be an effective means of reducing alcohol related incidents in the
City of San Luis Obispo, while also providing a safe transport for people stranded after dark. The Safe Ride '
Home Program in cooperation with the San Luis Obispo Police Department will provide a two-prong approach to
reducing driving under the influence arrests — strong enforcement and an easy transportation alternative to
getting behind the wheel. This will strengthen the department goal of securing the safety of all of our citizens.
Alternatives I
This request was discussed during the Communications Section of the December 5,2000 City Council meeting '
and,at that time,Council directed staff to proceed with this mid-year budget request.
Implementation
Ride-On will begin marketing this service highlighting the sponsorship of the San Luis Obispo Police Department
in March 2001. '
Cost Summary
Line Item Description Account No.1 Proposed Cost Changes: 2000-01
ContractlServices
Contract Services 80100-7227 5,000
Total Operating Costs 5,000
I
C-2 '
2000-01 Mid-Year Budget Review
SIGNIFICANT OPERATING PROGRAM CHANGE
PROGRAM: Radio Communication Services
IREQUEST TITLE: City Cell Phones
' Request Summary
Increasing cell phone budget to cover forecasted expenses for 2000-01 will cost$14,000.
' Key Objectives
I ■ Correct under-funded account.
■ Maintain City's cell phone service.
' Factors Driving the Request for Change
■ Currently, 84 cell phones are distributed throughout the City. As service rates increased, staff became
' proactive in reducing costs.
o Management staff received instructions on how to efficiently use their cell phones.
o Cell phones no longer needed were discontinued from service.
o High frequency cell phone users were placed on alternate rate schedules, thus reducing cost per
' minute time.
o Each month staff painstaldngly reviews the cell phone service charges for any inaccuracies..
Even with these reductions,the existing budget of$13,400 will not be enough to cover costs until the end
' of FY 2000-01.
® When the budget was developed for the 1999-01 Financial Plan, "digital"technology was not considered.
Digital technology has many advantages for City needs such as security and longer service life.
' However, service costs are higher. Digital cell phones account for approximately 30% of City cell
phones in use. Staff anticipates more cell phones will convert to digital in this budget year.
■ Recognizing the need to contain cell phone service rates, a competitive bid process will be used for the
' Cify's wireless service for the next two fiscal years.
Alternatives
' ■ If not funded, staff predicts a$14,000 deficit in the cell phone account.
■ In an effort to curb costs, staff eliminated needless cell phones and changed to cost-savings service plans.
I To further decrease the number of cell phones will ultimately result in decreased productivity and a
reduction of service to the community.
I Implementation
In January, this account is in deficit by approximately $300. By February 1" this deficit will increase to $3,000
and will continue to increase until the end of this fiscal year.
Cost Summary
Line Item Description Account No Proposed Cost Changes 2000-01
Other-o .atiu i `eiidmres•a,
Telephone Services 100-85700-76171 14,000
' Total Operating Costs 14,000
I C-3
2000-01 Mid-Year Budget Review
SIGNIFICANT OPERATING PROGRAM CHANGE
PROGRAM: Parks&Recreation-Children's Services
REQUEST TITLE: Child Care Funding '
Request Summary I
Increasing Children's Services budget by $50,000 will provide adequate funds to cover expenses resulting from
increased participation in the before and after school child care program during the 2000-01 school year. The I
requested funds will be offset by a revenue increase of$50,000.
Key Objectives I
■ Provide staff in order to comply with staffing ratio requirements of Title XXII Community Care
Licensing
■ Provide adequate funding to cover expenses directly related to staff recruitment and fingerprinting '
processing fees
■ Provide adequate program supplies and state mandated snacks to meet the needs created by increased
program participation I
Factors Driving the Request for Change
■ During the current Fiscal Year, participation in childcare programs � reased by 100 children, quiring '
the addition of three morning, one mid-day, and one afternoon sta a staffing ratio
requirements of Title XXII Community Care Licensing. Additional staffing and associated benefits will I
cost$38,400.
■ Increased participation in programs requires additional program supplies, particularly in the areas of
snacks,program forms,arts&craft supplies,playground equipment,games, staff uniforms, and S.T.A.R
student incentive jackets.Additional program supplies will cost$10,000.
■ High staff turnover necessitates an increase of$1,600 in advertising for recruitment and fingerprinting
fees. '
■ Revenue at the end of December is $63,000 or 19%ahead of adopted budget for FY 2000-01. Children's
Services revenue will be increased by$50,000 to offset this increased expenditure.
Alternatives
E Continue the status quo. Staffing expenses will exceed those approved for the 2000-01 Fiscal Year by
approximately 10% or $35,000. Operating within the confines of approved expenditures for Contract I
Services and Recreation Instructional Supplies will result in a lack of appropriate equipment, supplies
and snack that ultimately effect program quality and customer satisfaction.
■ Reduce staff. To reduce staff levels at this point will negatively impact staffing ratios imposed by Title
XXII Community Care Licensing, jeopardizing the safety of the three program sites impacted by
increased participation and the 341 children enrolled in these sites.
■ Reduction of Service. To reduce service to the impacted program sites will require turning away the
children and families who arrive each day after quotas are reached.
C-4
Child Care Funding Page 2 of 2
Cost Summary
Line Item Description Account No. Proposed Cost Changes: 2000-01
Salaries-Temporary 100-60250-7014 35,000
Medicare(1.45%) 100-60250-7044 500
I
Unemployment insurance(.4%) 100.60250.7046 100
Worker;Compensation(8%) 100-60250-7048 2,800
ContractServiees
Increase for Fingerprinting Processing Fee&Advertising 100.60250-7227 1,600
bffier ai>res -
' Increase for progrAm supplies,staff shits,S.TA.R jackets,
state mandated snacks,&staff buining 100-60250.7869 10,000
'
Total Operating Costs 50,000
Offsetting Costs Savings or Revenues
Anticia ted Revenue offset 10045650 50,000
Net Operating Casts 0
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C-5
2000-01 Mid-Year Budge Review
SIGNIFICANT OPERATING PROGRAM CHANGE 1
PROGRAM: Parks and Recreation and Golf Course Enterprise
REQUEST TITLE: Salary Wage Adjustment for Temporary Employees '
Request Summary
Adjusting the temporary salary schedule to align the wages with current temporary wage scales will cost an
additional $73,000 for the Parks and Recreation Department and $3,500 for the Golf Course in the remaining six
months of 2000-01. This is an ongoing expense that will be $164,000 for Parks and Recreation and $6,000 for 1
the Golf Course in 2001-02. This ongoing expense reflects the 9%minimum wage increase and the 5% SLOCEA
increases effective January 1,2001 and January 1,2002.
Key Objectives
■ Incorporate the recently adopted SLOCEA Bargaining Unit increase and add sufficient budget to address '
the minimum wage adjustment effective January 1,2001.
■ Attract and provide adequate qualified staffing for all programs.
■ Reduce rising costs associated with recruitment and training. '
■ Eliminate instances where programs are understaffed.
■ Increase retention of qualifiedstaff adding skilled workers to the temporary staff.
■ Maintain a competitive salary schedule for temporary employees.
■ Incorporate the adopted SLOCEA increase effective January 1, 2002, which keeps the salary schedule
within compliance with the adopted minimum wage adjustment effective January 1,2002.
Factors Driving the Request for Change '
■ Parks and Recreation has experienced increasing challenges since 1999, in attracting and retaining
qualified temporary employees. The City was not required to implement the rising Federal minimum
wage standard beginning in 1999. By not implementing the minimum wage increases in 1999,the City's
temporary wage scale began to fall behind market rates and other municipal wage rates in the County.
■ Turnover in temporary staff positions have increased each year. There are over 150 positions filled by '
temporary positions in the Parks and Recreation Department. It takes 230 new hires annually in order to
fill temporary positions.
■ In order to attract and retain qualified staff, hiring must occur above entry level. 100% of the temporary
staff working in Aquatics Section, 50% of staff in the Children's Services Section, and 10% of the staff
in the other sections is compensated at a rate higher than entry level.
■ Response to recruitment is very low and applicants are often times limited in qualifications. Insufficient '
numbers of staff requires positions to be covered by program administrative staff. Instances are frequent
where they must work in the field leaving regularjob assignments undone and potentially increasing use
of overtime compensation. '
■ Recruitment and training costs have significantly increased annually. Additional recruiting, hiring and
training costs exceed $20,000 annually. In order to fill all vacancies, everyone applying must be hired
and then increased training is necessary in order to bring new staff"up to speed". '
■ An increased mandatory minimum wage (from $5.75 to $6.25 or 9%), effective January 1, 2001 has
further compacted the temporary wage scale and made the department temporary salaries fall further
behind. In order to compensate all staff and comply with the mininrum wage increase, entry level '
staffing positions are being paid hourly rates equivalent to staffing positions that require additional
experience,training and education.
■ Temporary staff wages are tied to the SLOCEA compensation. The January 1, 2001 increase of 5%per
year is addressed by this temporary wage adjustment. The SLOCEA 5% adjustment effective January 1,
c-6
i
Salary Wage Adjustment for Temporary Employees - Page 2 of 4
2002 will increase temporary salaries enough to keep the minimum wage within the new legal
requirements effective January 1,2002.
Alternatives
■ Continue the status quo. Leaving the Temporary Wage scale as it currently exists will continue to result
' in staff shortages,increased turnover which will continue higher costs for recruitment,training
■ Defer or re-phase the request Defer the wage increase until adoption of the 2001-03 Financial Plan will
' result in increasing challenges attracting and retaining qualified staff. Associated costs for recruiting,
hiring and training will continue to rise.
Cost Summary
�8roGilculi;CattOII- '' g5s`s'§"x:r"- '...:�"?�.2e�gx..`�h`.• .,^-�..-�?t ••,.....: ' _"Y....:er ui2 ',:sc
T orary Wages 60230.7014 6,900
Medicare 1.45% 60230.7044 100
Un to etnein .4% 60230.7046 0
Workers Compensation 8% 60230.7048 600
Temporary Wages 60240.7014 3,900
Medicare 1.45% 60240.7044 0
Unemployement .4% 60240.7046 0
Workers Compensation 8% 60240.7048 300
Ten3porary Wages 60250.7014 32,600
Medicare 1.45% 60250.7044 500
Unemployment .4% 60250.7046 100
Workers Compensation 8% 60250.7048 2,500
Ternporary Wages 60270.7014 6,900
Medicare 1.45% 60270.7044 100
Uneraployernent .4% 60270.7046 0
Workers Compensation 8% 60270.7048 600
Ten3porary Wages 60280.7014 3,200
Medicare 1.45% 60280.7044 0
Un to ement .4% 60280.7046 0
Workers Compensation 8% 60280.7048 300
' Torary Wages 60290.7014 2,600
Medicare 1.45%0 60290.7044 0
Uneroployernent .4% 60290.7046 0
Workers Compensation 8% 60290.7048 200
Temporary Wages 60500.7014 10,600
Medicare 1.45% . 60500.7044 200
Un to ement .4% 60500.7046 0
Workers Compensation(8%) 60500.7048 800
Parks&Recreation SUBTOTAL 73,000
Golf Course 540.60700.7014 3,200
Medicare 1.45%) 540.60700.7044 0
Un to ement .4% 540.60700.7046 0
Workers Compensation(8%) 540.60700.7048 300
Golf Course Subtotal 3,500
Total Staffing Costs 76,500
I C-7
Salary Wage Adjustment for Teri eery Employees ® Page 3 of 4 1
PARKS AND RECREATION DEPARTMENT
HOURLY WAGE SCHEDULE (used prior to minimum wage adjustment effective 1/O1/O1) Areas
shaded in gray depict salary levels not in use because they were under minimum wage. '
CLASS SALARY JOB TITLE STEP A STEP B STEP C
CODE RANGE 1
9130 902 RECREATION LEADER l $5.30 $5.55 $5.50
9140 910 RECREATION LEADER II $6.10 $6.35 $6.60
9150 1914 SR. RECREATION LEADER $6.95 $7.20 $7.45 ,
9160 920 PROGRAM COORDINATOR $7.80 $8.10 $8.35
CHILDCARE DIVISION
9050 902 CHILDCARE AIDE $5.30 $5.55 $5.80
9140 910 CHILDCARE TEACHER $6.10 $6.35 $6.60
9150 914 CHILDCARE HEAD TEACHER $6.95 $7.20 $7.45 '
9160 920 CHILDCARE SITE DIRECTOR $7.80 $8.10 $8.35
AQUATICS DIVISION
9050 902 LIFEGUARD I $5.30 $5.55 $5.80 '
9140 910 LIFEGUARD 11 $6.10 $6.35 $6.60
9150 914 SENIOR LIFEGUARD $6.95 $7.20 $7.45
9160 920 AQUATICS INSTRUCTOR $7.80 $8.10 $8.35
PPT LEVELS
9240 926 TECHNICAL ASSISTANT I $9.25_ $9.80 1 $10.30 '
9210 928 PROFESSIONAL ASSISTANT 1 $10.35 $10.85 1 $11.40
9250 930 TECHNICAL ASSISTANT II $11.85 $12.35 $12.90
PARKS AND RECREATION DEPARTMENT
HOURLY WAGE SCHEDULE (Effective 1/01/01 in order to implement mandatory minimum wage '
increase)
CLASS SALARY JOB TITLE STEP A STEP B STEP C
CODE RANGE
9130 902 RECREATION LEADER I $6.25 $6.50 $6.75
9140 910 RECREATION LEADER II $6.25 $6.50 $.6.75
9150 1914 SR.RECREATION LEADER $6.95 $7.20 $7.45
9160 920 PROGRAM COORDINATOR $7.80 $8.10 $8.35
CHILDCARE DIVISION f
9050 902 CHILDCARE AIDE $6.25 $6.50 $6.75
9140 910 CHILDCARE TEACHER 1 $6.25 $6.50 $6.75
9150 914 CHILDCARE HEAD TEACHER $6.95 $7.20 $7.45
9160 920 CHILDCARE SITE DIRECTOR $7.80 $8.10 $8.35 '
AQUATICS DIVISION
9050 902 LIFEGUARD I $6.25 $6.50 $6.75
9140 1910 LIFEGUARD II 1 $6.25 1 $6.50 1 $6.75
C-8
i
Salary Wage Adjustment for Tempbrary Employees Page 4 of 4
9150 914 SENIOR LIFEGUARD $6.95 $7.20 $7.45
9160 920 AQUATICS INSTRUCTOR $'7.80 $8.10 $8.35
I PPT LEVELS
9240 926 TECHNICAL ASSISTANT 1 $9.25 $9.80 $10.30
9210 928 PROFESSIONAL ASSISTANT I $10.35 $10.85 $11.40
I9250 930 TECHNICAL ASSISTANT II 1 $11.85 1 $12.35 $12.90
PARKS AND RECREATION DEPARTMENT
RECOMMENDED SALARY SCHEDULE (Effective 1/01/01 - 1/1/02)
Below is the recommended Salary schedule for compensating Parks and Recreation staff in temporary
tpositions. This schedule includes the 5% increase approved in the SLOCEA agreement.
Recommendations in the 2000-01 Mid Year Budget were based on the salary schedule below.
' CLASS SALARY JOB TITLE STEP STEP STEP
CODE RANGE A B C
' RECREATION DIVISION
9130 902 RECREATION LEADER I $6.55 $6.80 $7.10
9140 910 RECREATION LEADER II $735 $7.60 $7.85
' 9150 914 SR.RECREATION LEADER $8.10 $835 $8.60
9160 920 PROGRAM COORDINATOR $8.85 $9.10 $9.35
' CHILDCARE DIVISION
9050 902 . CHILDCARE AIDE $6.55 $6.80 1 $7.10
' 9140 910 CHILDCARE TEACHER $7.35 $7.60 1 $7.85
9150 914 CHII.DCARE HEAD TEACHER $8.16 $8.35 $8.60
9160 920 CHIL CARE SITE DIRECTOR $8.85 $9.10 $9.35
I AQUATICS DMSION
9050 902 LIFEGUARD I $6.55 $6.80 $7.10
9140 916 LIFEGUARD 11 $7.35 $7.60 $7.85
' 9150 914 SENIOR LIFEGUARD $8.10 $8.35 $8.60
9160 920 AQUATICS INSTRUCTOR $8.85 $9.10 $9.35
I PPT LEVELS
9240 926 TECHNICAL ASSISTANT I $9.70 $1030 $10.80
9210 928 PROFESSIONAL ASSISTANT I $11.05 $11.60 $12.15
' 9250 930 TECHNICAL ASSISTANT II $12.40 $13.00 $13.65
I C-9
n • 1
2000-01 Mid-Year Budget Review
SIGNIFICANT OPERATING PROGRAM CHANGE 1
PROGRAM: Human Resources Administration
REQUEST=E: Recruitment Activities 1
Request Summary I
Increasing funding for recruitment activities to allow the City to attract a sufficient pool of qualified applicants to
fill vacant City positions will cost an additional $26,000 in 2000-01. 1
Key Objectives
■ Continue advertising in specialized publications to publicize City vacancies. 1
■ Assure quality testing procedures to determine the best-qualified candidates from those who apply.
Factors Driving the Request for Change 1
E Recruitment of qualified candidates to fill vacant City positions continues at an accelerated pace. In
1997, the Human Resources Department conducted 15 recruitments for regular positions and 7 for 1
temporary positions. In 1998, the number of recruitments jumped to 26 regular and 23 temporary.
Several of these were for multiple vacancies. In 1999, the number of recruitments for regular positions
dropped to 20, but the number of recruitments for temporary positions rose to 30, continuing its upward 1
trend. In 2000,we conducted 26 regular recruitments and 24 temporary recruitments,several of those for
multiple vacancies.
■ Many of our recruitments are for specialized positions, requiring advertising in trade publications to 1
attract an adequate number of qualified candidates. The Assistant CAO recruitment required $2,500 in
advertising,mostly for display ads in Western City magazine. Specialized advertising for the Community
Development Director.has cost over$1,600. 1
■ The Community Development Director_has.been an especially difficult position to-fill. -Since the first
'recruitment effort did not result in a.successful selection,we have hired Shannon and Associates to assist,
in finding qualified and interested candidates. We anticipate that the cost of thein "services will be
$13;000, which was not anticipated when the budget was developed. Shannon and Associates also 1
,assisted in the Assistant CAO recruitment at a cost of$3,600.
■ We did anticipate one department head recruitment this fiscal year,but we had two. The first recruitment 1
for Community Development Director used the funds we had budgeted for a department head
recruitment. In addition,we conducted an assessment center for Assistant City Administrator at a cost of
over$2,400,including providing rooms for out-of-town raters and candidates. We anticipate the second 1
Community Development Director assessment center will run approximately$2,000.
s We are currently recruiting for an Associate Transportation Engineer. Ads were placed in the Tribune
and Jobs Available, as well as in professional journals. Additionally, Internet advertising was utilized.
Specialized advertising has cost $1,400 so far. There has been only minimal response and we will need 1
to advertise again to fill this position. There have also been two resignations in the Engineering
Division, for which we anticipate a difficult time attracting qualified candidates.
Alternatives 1
■ Stop specialized advertising. Internet advertising is becoming the norm among recruiting professionals. 1
The quality of applicants we are trying to attract for many jobs typically are looking for work via the
Internet. While that advertising was initially no cost, web sites are now charging employers to post jobs.
The cost, however, is generally less than display ads in professional publications or than very small ads 1
in larger newspapers, such as the L. A. Times or San Francisco Chronicle. However, the Internet is not
C-10 1
I •Recruitment Activities ' Page 2 of 2
yielding a significant number of qualified applicants. It increases the numbers by many applicants who
are not using the traditional sources for government jobs are not qualified—which serves to increase
I workload and applicant processing activities.
■ Use other, cost-effective advertising methods. The Human Resources Department continues to seek out
the most effective means of advertising vacancies, taking advantage of low-cost opportunities as they
' become available. The goal is to get the largest number of qualified applicants from which the
department can choose the best fit for the particular vacancy. However, using specialized publications
and search firms on occasion has proven to be our best approach.
' Cost Summary
I The current budget for Advertising-Periodicals is $2,000; this request is for $10,000 in additional funding to
cover expenses already made for the Assistant CAO and Community Development advertising and to provide
funding for the remainder of the 2000-01 fiscal year.
' The current budget for Personnel Services is $14,200; this request is for $16,000 in additional funding for the
contract with Sbannon and Associates ($13,000), Community Development Director assessment center($2,000)
and other oral boards for the rest of the 2000-01 fiscal year($1,000).
tLine Item Description Account No. Proposed Cost Changes: 2000-01
}:ULLtrBGI'+7CdYliX.1'fi;.x.Y�..FT7�"�3&c..3Lat!_ .we�umS.x..""�+rs _..�E��.'F !m :.:n_ t:�� _'CSr!:•, '�'
Advertising-Periodicals 100.30100.7205 10,000
' Personnel Services 100.30100.7279 16,000
' TotalO crating Costs 26,000
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C-11
2000-01 Mid-Year Budget Review �
SIGNIFICANT OPERATING PROGRAM CHANGE
PROGRAM: Human Resources Administration
REQUEST TITLE: Contract Services '
Request Summary
Increasing funding for legal representation in the areas of employee relations and contract negotiations will cost
an additional $60,000.in 2000-01. '
Key Objectives
■ Allow appropriate representation in particularly difficult employee relations issues and contract
negotiations,which may include binding arbitration.
■ Maintain City's ability to investigate,pursue and defend disciplinary actions when needed.
Factors Driving the Request for Change
■ Contract services are used primarily for MOA negotiations with employee groups and to assist in the
defense of a City when an employee challenges adverse employment actions. Negotiations continue with
the Police Officers' Association, having commenced over ten months ago. Negotiations with the
Firefighters will begin in February 2001. Police and Fire have major complex issues, such as retirement '
enhancements, that require significant analysis and discussion at the negotiating table. We budgeted
$12,000 for negotiations,but another$10,000 will be needed for the rest of the fiscal year
■ In order to evaluate the cost impacts of requested retirement enhancements, several actuarial valuations
have been requested from Ca1PERS. They are quite complex and will require consultant advice for staff
on their implications. We anticipate this actuarial valuation will cost$7,000.
■ Defense of one employee termination continues to incur legal costs over and above what was budgeted.
It is anticipated that this disciplinary action will be resolved in the near future,but we have no guarantee.
We budgeted $22,000 for all legal defense costs; we have spent over $23,000 so far in defense of two
disciplinary actions, one personnel investigation and processing of one grievance. We anticipate an
additional $10,000 in legal costs.
■ Earlier in the fiscal year, significant legal counsel was required to assist the City in appropriately and
legally responding to the binding arbitration issue. This included sessions with the Police and Fire
unions to discuss the impacts of the City's companion measure, as well as legal costs in drafting the
companion measure language. The $33,000 cost for this endeavor was not anticipated when the initial
department budget was established.
Alternatives
■ Discontinue the use of a paid negotiator for MOA negotiations. We believe a better MOA is achieved '
with the assistance of a professional who is skilled in preparing proposals and drafting contract language.
■ Utilize the City Attorney's office for defense of employment actions. Many of the employment '
decisions involve complex legal issues that are best handled by an attorney who specializes in public
employment law. The Assistant City Attorney already provides some assistance in routine personnel
matters that require legal review and representation. The City Attorney's office does not have the
capacity to undertake greater responsibility in this area.
C-12 '
Contract Services Page 2 of 2
ICost Summary
' The current budget for contract services is $54,400; this request is for an additional $50,000 for legal defense
costs and$10,000 for negotiations.
Line Item Description Account No. Proposed Cost Changes: 2000-01
COIItt�d3ervtrxs.��_.?•s....-.,.zt.._...�.^:^x• ,"�:......_�.a.:c�:...� .��`,^r,^r,��,.,�ar o.,_..:••..x.max:�_s:a:d�c..._:^��:
Contract Services 100.30100.7227 60,000
ITotal Operating Costs 60,000
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I C-13
2000-01 Mid-Year Budget Review
SIGNIFICANT OPERATING PROGRAM CHANGE
PROGRAM: Golf Course Enterprise
REQUEST TITLE: Overtime I
Request Summary '
Meeting increased demand for staff attention to the workload at the Golf Course will cost an additional $1,800 in
2000-01. I
Key Objectives
■ Provide overtime compensation to meet workload requirements created by staff absences due to vacation
and sick leave.
■ Meet the increased workload created by the unexpected malfunction of the irrigation system and the
driving range netting.
Factors Driving the Request for Change
■ A very complicated system for the irrigation of the course has been challenged throughout this fiscal year
with unpredictable and unresolved problems. Staff is working to correct problems with the system and
expects permanent correction to be complete soon. Until the system is completely repaired additional I
staff time is required in the form of Overtime to address the reoccurring malfunctions of the system.
■ The workload at the Golf Course and the demand on staff is further impacted when one of the three full
time employees is on vacation or sick leave. This results in increased overtime usage. '
Alternatives
■ Continue the status quo. Deny increased funding in the overtime line and direct staff to accomplish all '
work during scheduled hours. This will result in uncompleted projects and failure to address unexpected
malfunctions in the irrigation system. I
Cost Summary
Line Item Description Account No Proposed Cost Changes. 2000-01
Overtime 540.60700.7020 1,800 I
Total Operating Costs 1 goo
Source: General Fund I
C-14 '
2000-01 Mid-Year Budget Review
I SIGNIFICANT OPERATING PROGRAM CHANGE
PROGRAM: Golf Course Enterprise
IREQUEST TITLE: Water Service
I Request Summary
Increasing City water service to meet the existing demand will cost$20,000 for the remainder of 2000-01.
Key Objectives
■ Provide irrigation water in order to keep the Laguna Lake Golf Course in an attractive, appealing
I condition.
■ Meet the increased costs of City Water Service resulting from the installation of the Metron meter.
■ Provide adequate budget to cover the cost of using City Water in place of well water.
IFactors Driving the Request for Change
■ Installation of the Metron water meters in 1999, in order to more accurately account for water usage,has
had a.significant impact at the Golf Course.
■ Continued malfunctioning of the well, taking it off line and making the course irrigation system more
dependent on City water service is driving up the cost. The well system is very complicated and allows
for a mix of City water and well water. Multiple problems plague the well. Staff is working to resolve
the well issues, which they anticipate will be corrected by the middle of February, but until resolved
' additional City water is being used and funding is needed to pay the additional cost.
Alternatives
' ■ Continue the status quo. Do not fund request and direct staff to reduce water usage allowing the course
to dry out and become unappealing for golfers. This would probably result in diminished play and a
corresponding reduction in revenue in Green Fees.
Cost Summary
' Line Item Descri tion Account No. Proposed Cost Changes: 2000-01
4 �_w;d.. �-_ La-•. f h"'s".f 1`k ',�. ^o.-f: +o-� *�;4"!: a r .a -e 1z...,.
`her.D enditnres��
City Water Service 540.60700.7603 20,000
' Total Operating Costs 20,000
ISource: General Fund
I
C-15
2000-01 Mid-Year Budget Review • I
CAPITAL IMPROVEMENT PLAN I
PROGRAM: Park and Landscape Maintenance
REQUEST TITLE: Mitchell Park Renovations '
Project Summary
Completing both phases of the Mitchell Park Renovations project will cost an additional $75,000 in 2000-01.
Project Objectives
■ Preserve and restore park appearance I
■ Prevent injuries
■ Comply with accessibility requirements of the Americans with Disabilities Act(ADA)
■ Comply with federal safety regulations for playgrounds and playground equipment
Eusting Situation I
Improvements to the Mitchell Park Playground,along with improvements to seven other parks,were originally '
approved in the 1993-95 Financial Plan. Construction costs at other park locations used up all money budgeted,
so an additional $150,000 was appropriated in the 1997-99 Financial Plan for the first phase of Mitchell Park
improvements,which included playground renovations. At that time,the second phase of the project,
improvement to the landscape area surrounding the playground,was deferred indefinitely. When design
eventually resumed for the first phase,Parks and Recreation Department requested that design for the second
phase be included,because it had been nearly ten years since the overall project was first proposed. '
Estimated construction costs are higher for two reasons. First,the second phase improvements have been
included. Second,construction costs have risen sharply since the last budget estimates were calculated in 1997.
Goal and Policy Links
E Parks and Recreation Element of the General Plan I
■ Council 1991-93 goal setting priority
0 Americans with Disabilities Act
■ Federal safety regulations for playgrounds and playground equipment
■ Adopted Park and Landscape Maintenance Program goal: safe,useful, and attractive parks
■ Approved project from the 1993-95 and 1997-99 Financial Plans. I
Project Work Completed
Design and construction documents are 95 percent complete. With the increased funding in place bidding and '
construction will take place within the current fiscal year.
Environmental Review
Completed.
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Mitchell Park Renovations ✓ Page 2 of 2
IProject Phasing and Funding Sources
Pro'ect Costs by T e
I Project Costs
To-Date 2000-01 2001-02 2002-03 2003-04 Total
I Design 15,000 15,000
Construction 135,000 75,000 210,000
Total 150,000 75,000 225,000
IProject Funding Source.Parkland Development Fund
Department Coordinator and Project Support
■ Department Coordinator Linda Fitzgerald
■ Project Support Public Works—CIP Project Engineering
Alternatives
Defer or deny the additional appropriation. Under this option,the project would have to be redesigned to
I eliminate the second phase improvements. Although the playground area would comply with safety and
accessibility regulations,other areas would not. Mitchell Park would remain the only park in the City system
without complete improvements for appearance, safety,and accessibility.
IProject Effect on the Operating Budget
No additional significant project effects.
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I C-17
2000-01 Mid-Year BudgItReview I
CAPITAL IMPROVEMENT PLAN
PROGRAM: Pavement Maintenance
REQUEST TITLE: Pavement Reconstruction and Resurfacing I
Project Summary
Supplementing the existing appropriation for the Pavement Reconstruction and Resurfacing project in order to
further the goals of the Pavement Management Plan will cost an additional $306,700 of state grant revenue in I
2000-01.
Project Objectives
■ Further improve the smoothness and appearance of City street pavement I
■ Further prevent street pavement from deteriorating and further losing value
E Further raise the overall condition of City street pavement from 72 percent to 80 percent of potential I
value
Existing Situation
In October 2000 the State of California issued a check to the City in the amount of$306,700,an allocation by
formula of a transportation appropriation under Assembly Bill 2928(2000). This transportation grant has three I
important provisions:
■ The money must be spent only for"preservation,maintenance and rehabilitation of the local street and I
road system."
■ The money must be spent before June 30,2002.
■ There is a"maintenance of effort"stipulation that requires this money be spent in addition to existing I
appropriations for street maintenance.
Public Works is recommending that this allocation be incorporated into the existing Pavement Reconstruction I
and Resurfacing project account and spent in the Summer 2001 contract. Although the emphasis in 2000-01 is on
Maintenance Area 4,the extra money will allow for correction of urgent problems in other maintenance areas.
Goal and Policy Links I
■ 1998 Pavement Management Plan
■ Adopted pavement maintenance program goal: smooth,safe and clean street pavement
■ Major City Goal for 1999-01
■ 1999-01 Financial Plan I
■ State Assembly Bill 2928
Project Work Completed
Design for the Summer 2001 contract was about 10 percent complete at the end of January 2001. '
Environmental Review I
This project is categorically exempt from environmental review because it repairs or maintains existing
infrastructure. I
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IPavement Reconstruction and Resurfacing Page 2 of 2
tProject Phasing and Funding Sources
Pro'ect Costs by Type
' Project Costs
To-Date 2000-01 2001-02 2002-03 2003-04 Total
I Study 20,000 20,000
Construction 1,546,000 306,700 1,852,700
Total 1,566,000 306,700 1,872,700
Project Funding Source:State Traffic Congestion Relief Grant
' Department Coordinator and Project Support
■ Department Coordinator Dan VanBeveren
Alternatives
' None feasible.
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C-19
2000-01 Mid-Year Budget Review '
CAPITAL IMPROVEMENT PLAN '
PROGRAM: Building Maintenance
REQUEST TITLE: Dana Street Building Demolition '
Project Summary
Removing hazardous material and demolishing the City-owned building at 464 Dana Street in order to eliminate
potential future liability will cost$34,000 in 2000-01.
Project Objectives
■ Avoid the potential liability of lead contamination from paint flaking onto an adjacent property '
® Avoid the potential liability of maintaining a vacant building that cannot be used because of hazardous
materials contamination '
Existing Situation
About 15 years ago the Rosa Butron de Canet Adobe property was deeded to the City as an historical landmark. '
The historical adobe house is at 466 Dana Street,and the property also includes a separate two-story wood-frame
building at 464 Dana Street built in the 1940's. This two-story building has an apartment over a three-stall
garage,both of which had been rented out to residential tenants before the City acquired the property. After '
receiving the property,the City continued to rent out this newer building,and the Housing Authority provided
property management service for this rental.
Analysis conducted oh-the rented property in spring 2000 showed asbestos in the bathroom floor tiles and lead in
the exterior paint. The Housing Authority provided some interim measures to temporarily prevent contamination
from these materials,but long-term solutions were deemed impractical. Because of this situation,the Housing 1
Authority asked the tenants to vacate the property at their earliest convenience,and they did so in January 2001.
In fall 2000,the owner of the property next door to the rented building informed the Housing.Authority that lead '
paint from the rented building was flaking off and falling onto his property. After discussions between Public
Works,Administration,the Housing Authority,and a hazardous materials abatement consultant,Administration
and Public Works decided that the best course of action would be to remove the hazardous materials and '
demolish the rented building as soon as possible after the tenants departed.
Goal and Policy Links '
Adopted Building Maintenance Program goals: attractive buildings,safe and energy-efficient buildings,a
positive image for the City. 1
Project Work Completed
A consultant has prepared a preliminary hazardous materials abatement plan. '
Environmental Review '
On January 22,2001 the Cultural Heritage Committee reviewed and approved a demolition application.
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Dana Street Building Demolition Page2of2
IProject Phasing and Funding Sources
pro'ect Costs by Type
' Project Costs
To-Date 2000-01 2001-02 2002-03 2003-04 Total
Environmental review 2,000 2,000
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Design 1,000 1,000
Construction(demolition) 25,000 25,000
I1 Construction Management 1 6,000 1 6,000
Total 34,000 34,000
IProject Funding Source: General Fund
' Department Coordinator and Project Support
■ Department Coordinator Dave Smith
' Alternatives
No reasonable alternatives.
Project Effect on the Operating Budget
I None.
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I Section D
ISTATUS OF MAJOR CITY GOALS,
OTHER OBJECTIVES AND CIP PROJECTS
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city or
san Luis ompo
Quarterly Financial Report
Second Quarter of 2000-01
Top Ten:Revenues Budget YTD Actual %Received
January 18,2001
Sales tax 9,184,400 4,631,200 50%
Property tax 4,635,000 2,872,000 62%
OVERVIEW Transient occupancy tax 3,691,900 2,175,500 59%
Utility users tax 3,183,100 1,565,000 49%
The accompanying financial statements reflect the Vehicle in-lieu(VLF) 2,125,000 1,087,000 51%
Business tax 1,150,000 1,205,500 105%
City's overall financial position for the fiscal year Franchise fees 1,076,100 605,600 56%
through December 2000. Except as noted below, Development review fees 1,629,500 879,300 54%
revenues and operating expenditures are generally on Recreation fees 837,900 460,500 55%
target based on past trends for the second quarter. Merest on investments _ 600,000 506,300 84%
Total 28;112,900 1 15,987.900 .57%
IAdjusted Budgets. The revenue projections and . Property taxes. These reflect apportionment
budgets include adjustments for encumbrances and payments made to us by the County as of December
carryovers as well as any supplemental 31, 2000. Year-end totals are unlikely to be
appropriations approved by the Council as of significantly different than budget estimates.
December 31,.2000. o Transient occupancy taxes. These are typically
Mid-Year Review. The City's overall revenue and higher by the mid-point of the year due to summer
expenditure picture will be discussed in greater detail and holiday room rentals. However, underlying
during the Mid-Year Budget Review scheduled for hands are performing better than budget estimates.
Council consideration on February 20,2001. . Business tax The renewal cycle for business tax
is substantially complete by the first quarter.
GENERAL FUND . Investment interest. Earnings are based on fund
General Fund Financial Condition. With 50% of balances that are higher than originally projected.
the year complete,General Fund revenues are at 57% Expenditures. Operating costs are right on target
of projections and expenditures are at 47% of budget for the second quarter as summarized below:
as Summarized below:
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General Fund Balance Budget
' Administration 1,669,000 796,200 48%
Revenues 30,270,200 17,256,200 57% City Attorney 315;300 154,600 49%
Expenditures26,744,600 12,514,900 47% City Clerk 580,200 185,400 32%
' Other Sources(Uses (5,819,400) (2,391,300) 41% Human Resources 1,176,100 884,400 75%
Balance,Start of Year 7,970,100 7,970.100, Finance 2,495,900 961,700 39%
Balance.Year-to-Date 5,676.300 10.320 100 Community Development 1,898,500 729,300 38%
Parks&Recreation 2,185,600 1,066,600 49%
I Top Ten Revenues. Our top ten revenues account Public Works 6,966,300 2,981,000 43%
for about 93% of total General Fund revenues. By Police 7;384,300 3,627,800 49%
Fire 4,909,000 2,453,500 50%
focusing on these, we can get an excellent Total Departmental 1 29 580,200 13,840,500 47%
I understanding of our revenue position. Overall, Reimbursed Expenditures 2,835,600 (1,325,600) 47%
these key revenues are performing as projected based Total Expenditures 26,744,600 1 12,514,900 470/C
on payment schedules and past trends for the second
Iquarter. Any significant variances are noted below.
D-1
Quarterly Financial Report
Second Quarter of 2000-01
The significant variance in Human Resources reflects Transit Fund
the City's annual premium for liability insurance, = '� ' Actual
which is due in full in August of each year. Revenues 4.119,900 314,600 8%
Expenditures I
Departmental operating expenditures are also on Operating programs 1,641,400 404;100 25%
target by type as summarized by the following: CIP projects 2,666.300 242.000 9%
Other Sources(Uses) 45,800 -
• Actual Balance,Start of Year 142,000 142.000
Expenditures By Type Budget YTStaffing 21,154,500 10,443,500 49% Balane Year to Date - 189 00
Contract services 3,830,100 1,285,000 34%
Telecomm&utilities 1,000,200 502.700 50% Note. On December 13, 1999, the Council approved
Insurance 545,700 530.300 97% a cash flow advance of up to $1.3 million from the
Other operating costs 2,778,200 984,500 35% General Fund to the Transit Fund due to delays in
Minor capital 271,500 94,500 35/0
Total by type 29,580,200 13,84,500 47% receiving grant funds.
Reimbursed enditures2,835.600 1.325.600 47%
Total 26,744,600 L 12,514,900 1 470/6 Golf Fund
Working Cap.ital Budget ■ Actual Percent
The only key variance is insurance. As noted above, Revenues .319,200 155,800 J49%
this reflects our premium for liability insurance, Expenditures
which is due in full in August of each year.
Operating programs x28,800 231,600
CIP projects 94,000 25,900
Other Sources(Uses) 176,100 85,500
ENTERPRISE FUNDS Balance,start of Year 27.500 27,500
Balance,Year-to-Date 11,300
The following summarizes year-to-date revenues, I
expenditures and changes in working capital for the Working Capital__ Budget Vito Actual: Percent
Whale Rock Commission
enterprise Rinds. Overall, revenues and expenditures Revenues 692,700 354,600 51%
are on target with past second quarter trends. Expenditures
Operating programs 657.000 225,800 34%
Water Fund CIP projects 1,214,400 648,500 53%
Working Capital Budget • Actual Percent Other Sources(Uses) (8,000) 00/0
Revenues 8,506,200 5,134,600 60% Balance.Start of Year 1,265,500 1,265,500
Balatic Year-to-Date 78,900 745,800 Expenditures
Operating programs 5,171,100 2,018,900 39%
CIP projects 15,719,900 1,149,400 7% SUMMARY
Debt service 1,213,300 264.300 22%
Other sources(Uses) 8,855,600 - 0%
Balance,Start of Year 7.994.700 7,994,700 For more information. This summary is based on
Balance.Year-to-Date 3,252,200 9,696,700 detailed information produced by the City's financial I
management system. If you would like additional
Sewer Fund information, or have any questions about the report,
• Actual Percent please call the Department of Finance at 781-7127.
Revenues 7.305.700 3,785.300 52%
Expenditures
Operating programs 4,054,300 1,776,500 44%
CIP projects 4,632,900 343.800 7%
Debt service 2,135.700 2,135,700 100%
Other Sources(Uses) (44,500) - 0% Y
Balance,Stan of Year 5,130,400 5.130.400 Hard Copy Distribntion: Council, Department Heads, Fiscal Officers,
Balatic Year-to-Date 1368.700 4,659.70 0 Division Managers,Association Presidents
Eleetraide Disvibudon to AU Employees
Parltin Fnnd
Working Capital Budget YTD Actual Percent
Revenues 2,709,100 1,503.500 48%
Expenditures
Operatingprowwrts 1,099,800 506,600 46%
CIP projects 9.213.200 76.800 1%
Debt service 866.000 179,200 21%
Other Sources(Uses) 7,930,100 0%
Balance,Start of Year 3.853.400 3.853,400 -
Balatic Year-to-Date 3 313 600 4,394,3001
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