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The City of Newport Beach was incorporated September 1, 1906
The present City Seal was adopted June 22, 1957
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ORGANIZATIONAL VALUES ■
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As Employees of the City of Newport Beach, we choose to embrace and practice the
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following values:
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In practicing integrity, we strive to be honest, reliable, respectful, ethical, fair, and
authentic. We will serve in a manner consistent with community values and follow
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through on our commitments.
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In practicing empathy, we will be sensitive to the needs of others by being compassionate,
thoughtful, open- minded, willing to understand, and by being good listeners.
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In practicing service, we understand our roles as representatives of the City. We will
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endeavor to practice humility, to make things better for others, and to treat others, as
we want to be treated.
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In practicing excellence, we will strive to do our best by demonstrating competence
and a commitment to quality. We will be innovative, thorough, efficient, and effective
in our work.
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In creating a positive work environment, we will express our appreciation for, and
recognize, others. We will follow a work ethic, take pride of ownership in our work, be
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courteous, encourage creative thinking, seek and be open to challenges, create esprit
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de corps, maintain a safe work environment, and act with enthusiasm.
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In creating unity of purpose, we will practice cooperation and teamwork. We will practice
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open communication by keeping others informed, considering the needs of others, and
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at times deferring to the needs of others.
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In practicing responsibility, we will be accountable in our work, take initiative, make
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appropriate decisions, and act decisively. We will acknowledge our errors and correct
them.
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In practicing loyalty, we will respect the individual and the position. We will support each
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other, abide by decisions, and strive to always present a positive image of the City.
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CITY OF NEWPORT BEACH
Resource Allocation Plan
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2003 -2004
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TABLE OF CONTENTS
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RESOURCE ALLOCATION PLAN
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Tableof Contents ......................................................................
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List of City Officials .................................................................. ...............................
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City Manager's Transmittal Letter ................................................. ...............................
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INTRODUCTION
User's Guide ........................................................................... ...............................
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Organization Chart 2003-2004 ...................................................... ...............................
6
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SUMMARIES
Miscellaneous Statistical Information .............................................. ...............................
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Historical t3 Projected Revenues by Category .....................................
.............................10
Historical Et Proposed Operating Expenditures by Fund ....................... ...............................
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Operating Expenditures by Department Et Type ................................ ...............................
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Historical 8 Proposed Capital Improvement Expenditures .................... ...............................
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Operating Expenditures - All Funds ............................................... ...............................
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Summary of Estimated 2002.2003 Year End Fund Balances .....................
.............................20
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Summary of Estimated 2003 -2004 Year End Fund Balances .....................
.............................22
Projected Fund Transfers, Alt Funds .............................................. ...............................
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DEPARTMENT OPERATIONS
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City Council ........................................................................... ...............................
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CityClerk ............................................................................. ...............................
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City Manager ......................................................................... ...............................
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HumanResources ......................................................................
.............................36
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City Attorney ......................................................................... ...............................
38
Administrative Services ...............................................................
.............................40
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Police ....................................................................................
.............................46
Fire..................................................................................... ...............................
50
Planning
.............. 56
Buil ding................................................................................ ...............................
58
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General Services .......................................................................
.............................62
Recreation @ Senior Services ........................................................
.............................68
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Library Services ........................................................................
.............................72
PublicWorks ............................................................................
.............................76
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Utilities ..................................................................................
.............................80
Internal Service Funds Program .....................................................
.............................84
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Debt Service Et Other Activities .....................................................
.............................86
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CAPITAL IMPROVEMENTS
Capital Improvements ............................................................... ...............................
92
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APPENDICES
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Tide 6 Submerged Land Fund .......................................................
.............................98
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Capital Asset Schedule ................................................................
.............................99
Major Equipment Schedule.. . ...... ......... ...................................
.................... 103
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Rolling Stock and Aircraft in Service ............................................ ...............................
104
Seven -Year Comparison of Full -time Positions ................................. ...............................
105
Glossary ............................................................................. ...............................
106
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NEWPORT BEACH CITY OFFICIALS
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City Council
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Garold B. Adams
Richard A. Nichols John Heffernan
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Council Member
Council Member Council Member
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Steve Bromberg
Principal Administrative Officers
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Mayor
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Homer L. Bludau
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City Manager
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Gary Proctor Tod W. Ridgeway
Don Webb
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Council Member Mayor Pro Tem
Council Member
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Garold B. Adams
Richard A. Nichols John Heffernan
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Council Member
Council Member Council Member
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Principal Administrative Officers
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Homer L. Bludau
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City Manager
LaVonne M. Harkless
Robert H. Burnham
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City Clerk
City Attorney
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Sharon Wood .. ...............................
Assistant City Manager/ Director of Community Ft Economic Development
Dave Kiff .............................................
............................... ......................Assistant City Manager
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Dennis C. Danner .................................
............................... Administrative Services Director /Treasurer
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Bob MCDonell .......................................................................
............................... Chief of Police
TimRiley ..................................................................................
............................... Fire Chief
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David E. Niederhaus ..........................
............................... ........................ General Services Director
Marie Knight ............................................
............................... Recreation fi Senior Services Director
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Patricia L. Temple ..............................................................
............................... Planning Director
Jay Elbettar ......................................................................
............................... Building Director
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Steve Badum .......................................
............................... .........................Public Works Director
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Diana Axley ...........................................................
............................... Human Resources Director
Eldon Davidson ...................................................................
............................... Utilities Director
Linda Katsouleas .................................................................
............................... Library Services
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CITY OF NEWPORT BEACH.
P.O. BOX 1768, NEWPORT BEACH, CA 92658 -8915
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■ Honorable Mayor Bromberg and City Council Members
City of Newport Beach
■ 3300 Newport Boulevard
Newport Beach, California 92663
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Dear Mayor Bromberg and Council Members:
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As directed by the Newport Beach City Charter. and as I have done for four years, now, it is my pleasure to
■ submit the 2003 -2004 City Budget to you. As you know, the Budget is a plan of financial activity for the
fiscal year that starts July 1, 2003.
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As has been past practice, the Budget is contained in three major volumes:
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• Resource Allocation Plan (a reader - friendly version of the Budget and CIIP)
■ • Budget Detail (revenue estimates and line by line proposed expenditures for operations and
■ maintenance of City services)
• Capital Improvement Plan or "CIP" (a description of the significant capital projects and
■ infrastructure improvements planned for Fiscal Year 2003 -04).
■ As we have in the past and to assist readers in the review of the documents, we have included a Users
Guide and a Glossary of Terms within the .Resource Allocation Plan. The Users Guide includes a
■ description of the Budget process, how the Budget is administered after adoption, and a description of the
various funds utilized by the City to properly account for its revenues and expenditures. Readers will find
■ the Glossary of Terns at the end of the Resource Allocation Plan. This Glossary defines many of the terns
used in governmental accounting within budgets, including a definition of each fund used by the City.
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I have summarized the information within the Budget - as well as how the Budget meets the goals and
■ priorities of the City Council - in a Budget Overview that follows this letter. This Overview is intended to
provide background and supporting information for review of the budget itself.
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In closing, let me once again express my appreciation to the very talented and dedicated members of all our
■ City departments who labor over the details of this document to produce an accurate and understandable
Budget each year. Two departments in particular deserve attention for extraordinary efforts. The
Administrative Services Department has pulled together all the details and summaries to produce the
. completed budget document, and the Public Works Department has worked extensively on our
outstanding Capital Improvement Program.
■ Sincerely,
■ Homer L. Blu u
City Manager
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■ 3300 Newport Boulevard, Newport Beach
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A Budget Overview
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Since its 1906 incorporation, Newport Beach has been a community blessed with resources unmatched
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by virtually any other city in our nation. Our ocean shoreline and bay, our recreational harbor, and
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our mild weather interact to create a quality of life that draws residents, visitors, and businesses
from across California and the world. We are ever so proud -- and indeed quite lucky -- to be able
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to call Newport Beach our home and our place of work.
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That said, we are not immune to the challenges faced by our county, our region, our state, and our
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nation. As we prepare our fiscal year 2003 -04 budget, uncertainties abound that few of us would
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have imagined three to four years ago. They include:
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• A record - breaking operating deficit for the State of California. The State has the ability -
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via statute -- to address portions of its deficit using revenue traditionally allocated to local
governments;
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• A tentative regional, state, and national economy that has yet to fully recover from impacts
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retating to downturns in the technology industry and September 11, 2001's terrorist attacks
even as indicators in and around Newport Beach have kept moving forward;
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• Homeland security obligations and color -coded terrorist alerts that demand even more of our
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public safety readiness, personnel and equipment;
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• Rapidly increasing pension costs resulting from additional benefits granted to local government
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employees and a reduction in value of the California Public Employees Retirement System
(CatPERS) portfolio; and
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• Conflicts overseas that involve American troops -- some of whom have roots and families here
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in Newport Beach. We cannot help but worry firstly about our troops' welfare and secondarily
about the conflicts' long -term impacts on economic recovery.
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As we noted last year, we are reasonably confident that in attempting to close its own budgetary
gap, the State will "share" its shortfall with cities. Depending on the manner and the magnitude
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of the State's action in this regard, the City will either absorb the reduction within the current
operating plan, elect to utilize reserves, or propose budgetary cuts. Unfortunately, it is rare that
the Legislature is able to pass a balanced budget by early or mid -July, so we will adopt our own
budget at the end of June with significant uncertainty about how the State's later action might
affect us.
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Even as those challenges daunt our planning, there are many good things going on that give us hope
for the future. These include:
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• A strong housing market that has kept property values (and resulting property taxes) advancing
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even as other revenues might decline;
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• A strong local retail market -- including restaurants, auto sales, and merchandise -- that has
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surprised us with its resiliency;
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• A stable tourism base that has kept visitors coming to Newport Beach and spending their taxable
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. Newport Beach's continuing ability to successfully compete for grant funding for critical projects,
which allow us to save general fund revenues for other efforts.
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REVENUE OUTLOOK. As a whole, revenues remained flat between fiscal years 2001 -02 and 2002 -03.
We project that total revenues will decrease (3.89 %) in fiscal year 2003 -04. It is not that the City is
impervious to the current economic conditions and anticipated State funding cuts; property tax revenue
increases have bolstered the City's revenue base. The property tax increases are due in part to the
newly annexed areas of Newport Beach, the generally favorable real estate conditions, and continued
■ property turnover. Most of the City's other top ten revenue sources have declined since 2000 -01.
Total projected City revenues for 2003 -04 are estimated to be approximately $155.2 million. Excluding
internal service premiums collected to fund insurance reserves, equipment maintenance and
replacement, and post employment medical benefits, total revenues from outside sources are estimated
. to be approximately $142.8 million. This is 4.5% lower than FY 2002 -03 projected revenue.
E EXPENDITURE OUTLOOK. Total proposed City expenditures in 2003 -04, including debt service and capital
. projects, is $167.2 million. Excluding internal service premiums charged to fund insurance reserves,
equipment maintenance and replacement, and post employment medical benefits, total expenditures
to outside sources are proposed to be approximately $154.8 million. The budget gap between total
external revenues and expenditures is due to the timing of Capital Improvement Project (CIP) revenues
and expenditures. CIP projects can often span one or more fiscal years. Specific revenues are often
reserved for a CIP at the project's inception, which may be in a year prior to the CIP expenditure.
Funds are reserved in a Capital Appropriations reserve, but when the appropriation is carried forward
to the following year, this re- appropriation causes expenditures to exceed current year revenues. In the
General Fund atone, over $2.3 million in fund balance was carried forward to FY 2003 -04 specifically
for delayed or partially completed capital improvements.
Total 2003 -04 operating expenditures excluding CIPs, debt service, and internal charges amount to $129.5
. million -- that's an increase of 1.98% over the 2002 -03 amended budget. This increase is primarily due
to negotiated cost of living adjustments.
CAPITAL IMPROVEMENT PROGRAM. The City of Newport Beach Capital Improvement Program (CIP)
serves as a funding plan for public improvements, special projects, and on -going maintenance programs.
S Projects in the CIP include arterial highways; local streets; storm drains, bay and beach improvements;
park and facility improvements; water and wastewater system improvements; and planning programs.
The fiscal year 2003 -04 CIP totals $33.3 million and consists of more than 100 projects. Specific project
0 plans for this budget year are discussed in more detail in the CIP section of this document.
GENERAL FUND REVENUES. As one might expect in light of the somewhat stagnant national economy,
revenue sources like sales taxes, transient occupancy taxes (TOT), and business license taxes will stay
relatively close to FY 2002 -03 amounts in FY 2003 -04. As noted though, property taxes will still continue
to climb -- mostly due to sales, remodeling and reassessment of existing homes and to a vibrant new
■ home market, especially in the Newport Coast community. Generally, all other revenues wilt remain
flat in FY 2003 -04.
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For 2003 -04, we are expecting a 3.9% increase in property tax revenues thanks to the growth mentioned ■
previously. We anticipate modest improvements in sales taxes, TOT, business license taxes, and franchise .
taxes. Once again, we expect to set -aside and not budget about $3.8 million in "intergovernmental
revenue" -- the place where we typically place motor vehicle in -lieu fees (also called "car tax" revenue) ■
and other intergovernmental revenues. We see this revenue source as the most vulnerable to diversion
from our City to the State to help the State address its burgeoning operating deficit. We acknowledge ■
that the State legislature may also choose to divert alternate revenue streams away from the City.
MANAGEMENT PRIORITIES. Each year's City Budget reflects the commitment of the City Council and
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City Staff to the high level of public service to which Newport Beach's residents and visitors have
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become accustomed. Readers of the Budget can also gain insight into programs and projects, which
the City Staff and Council deem particularly important in the coming budget year. The City Manager
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has asked his management team to agree upon twelve different priorities -- these priorities are above
and beyond the traditional day -to -day obligations of the City departments. The City Manager presents
the priorities for comment to the City Council sometimes twice a year For FY 2002 -03, the team's
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priorities were:
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1. Extend the John Wayne Airport Settlement Agreement. Agreement successfully modified and
extended until 2015.
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2. Conduct and complete outreach associated with an Update of the Newport Beach General
Plan. Outreach completed.
3. Certification of a Local Coastal Program (LCP) for the city. We anticipate submitting our draft
LCP to the California Coastal Commission in Late summer 2003.
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4. Water Quality. FY 2002 -03 saw a slow "ramping up" of the City's water quality staffing to meet
new urban runoff regulations that protect our Bay and our beaches. FY 2003 -04 will see the
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culmination of these efforts, with new City staff activities and more aggressive education and
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enforcement programs.
5. Santa Ana Heights /Bay Knolls Annexation. These two neighborhoods wilt be added to the City
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limits on July 1, 2003.
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6. Siting a new Santa Ana Heights Fire Station. Slow but steady progress leads us to believe that
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we will have a location for a permanent Santa Ana Heights fire station by June 2003.
7. Cover Big Canyon Reservoir. Thanks to a $900,000 federal grant provided via Congressman
Chris Cox's office, we obtained this grant to supplement the covering project. We hope to be
under construction in fall 2003.
8. Traffic Signal Synchronization. The City Council hired a consultant team to start this effort in
mid -2003. We expect results in summer and fall 2003.
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9. Mariners Library Joint Use Plan. With the acknowledged success of our Proposition 14 grant
application, we are moving forward with the planning team and stakeholders' group to implement
this wonderful school -city library project.
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■ 10. City Facilities Review. Budget constraints and a focus on other priorities hasn't dampened
■ our interest in looking at ways to make sure our City Hall and other workspaces are adequately
suited to the tasks at hand. We'll be working with the City Council and others on this issue in
■ FY 2003 -04.
■ 11. Increase level of disaster preparedness training received by City employees. The annual
disaster drill was successfully completed and a significant number of employees attended a
■ more comprehensive, specialized training class on disaster preparedness training and emergency
. management.
12. Complete the cable N franchise and ordinance renewal /revision processes. The Community
■ Cable Needs Assessment is complete and we are beginning the informal negotiation process.
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■ CONCLUSION. Despite the challenges ahead of us, I feel that the community is both fortunate and well -
served to be able to consider a budget as healthy as our own. Newport Beach's unique assets -- from
■ its residents to its businesses to its employees -- will enable us to carry out our normal operating plan
without a reduction of service. At the same time, I expect that we will be able to take on a number
■ of projects that will bring value to and improve our community.
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■ 1 join with the entire City staff in wishing this City and this community a successful, peaceful, and
prosperous FY 2003 -04.
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■ Homer Bludau
■ City Manager
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■ CITY OF NEWPORT BEACH
■ BUDGET FOR FISCAL YEAR 2003 -2004
User's Guide
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■ Each year the City prepares and adopts, by formal Resolution, an annual budget as required by
the City's Charter. The budget is the operating and capital expenditure plan for the City for the
■ fiscal year beginning on July 1 and ending on June 30 of the following year.
■ Budget Process — During December of each year, the Administrative Services Department
prepares preliminary fund balance estimates for the current year and preliminary revenue
■ estimates for the next fiscal year. In January of each year, the Administrative Services
Department prepares a budget calendar and issues budget instructions and expenditure
■ detail to each department for use in preparation of the next year's City budget. Included in
these instructions are budget guidelines and appropriation limits for each department. These
■ guidelines are developed by the Administrative Services Director and approved by the City
■ Manager.
. After submission of revenue and appropriation requests by each department, the Administrative
Services Department summarizes the requests for review by the City Manager and department
■ heads. After review at the City Manager level, the Administrative Services Department prepares
the City's proposed budget for the next fiscal year and submits it to the City Council. Thereafter,
■ the City Council holds as many budget study sessions as it deems necessary. All proposed Council
changes in the City Manager's proposed budget are added to a budget checklist. Subsequent to
■ Council review and prior to its final adoption, the City Manager provides each Council Member
■ with an itemized list of all proposed changes to permit a roll call vote by the City Council on
each item during the budget hearing at the regular Council meeting. The City Council holds the
budget hearing and adopts the budget on or before June 30 as required by the City Charter.
■ The Budget is prepared on a modified accrual basis with all appropriations lapsing at the close of
the fiscal year. If an expenditure of an appropriation is required but unexpended at the close of
■ the fiscal year, the appropriation must be rebudgeted or reappropriated by the City Council.
■ Administration of the Annual Budget — During the budget year, department heads and their
designated representatives may only authorize expenditures based on appropriations previously
■ approved by City Council action, and only from accounts under their organizational responsibility.
■ In addition, budget expenditures may only be authorized in the year appropriated. Department
heads are responsible for not authorizing expenditures above budget appropriations in any given
. expenditure classification within their purview, without additional appropriation or transfer as
specified below.
■ New ADDromiations. During the Budget Year, the City Council may appropriate additional funds
■ for special purposes by a City Council Budget Amendment. The City Manager has authority to
approve requests for budget increases not to exceed $5,000 in any Budget Activity or Capital
■ Project. All budget amendment increases exceeding $5,000 shall be referred to the City Council
■ for approval.
■ Transfers. During the fiscal year, actual expenditures may exceed budget appropriations for
specific expenditure line items within departmental budgets. If a total departmental budget,
■ within a specific Classification, is not exceeded, the Administrative Services Director has
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the authority to transfer funds within that Classification and department, to make the most
efficient use of funds appropriated by the City Council. (Salaries and Benefits, Maintenance and
Operation, Other Charges, and Capital Outlay are the City's four Classifications.)
Realignments. Further, funds may be realigned between one Department Budget Activity and
another, within the same Classification, with City Manager approval. For example, if a Fire .
Department function and the employee who accomplishes it are replaced by a slightly different
function assigned to the Police Department, the City Manager may authorize the transfer of ,
appropriate salary and benefit funds to support this function.
Reprogramming. Any reprogramming of funds among the four Classifications (Salaries and
Benefits, Maintenance and Operation, Other Charges, and Capital Outlay) within a given fund
requires the City Manager's approval. Any budget revision that changes the total amount ■
budgeted for any fund (other than the minor provisions allowed for the City Manager) must be
approved by the City Council. ■
Capital Projects. The department head having primary responsibility for a Capital Project
(usually the Public Works Director) is authorized to encumber and approve subsequent
expenditure of City funds for Capital Projects. However, contracts in excess of $30,000 require
specific City Council authorization at the time of contract award. In addition, any contracts
not of format and wording already approved by the City Attorney require specific City Attorney
review and approval prior to contract award.
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The budget document is intended to provide the public concise and readable information about
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the City of Newport Beach's proposed operating and capital budgets, as well as anticipated
funding sources.
The document is actually prepared in three separate volumes: the Resource Allocation Plan,
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the Budget Detail, and the Capital Improvement Program.
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The Resource Allocation Plan is designed to be the summary "user friendly" document for the
public. It is divided into the following five major sections: (The Table of Contents lists every
subject covered in the budget document and its page number.)
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Introductory Section — includes the Table of Contents, City Organization Chart, List of City
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Officials, and the City Manager's Letter of Transmittal.
Summary Section — includes a table of Miscellaneous Statistics for the City, Revenues
by Source, Expenditures by Function, Estimated Fund Balances, and Schedule of Fund
Transfers.
Department Operations — includes proposed operating budgets by department, a
description of the Internal Service Funds, and a listing of the City's debt service obligations
and other activities.
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Capital improvement program — includes proposed capital improvement budgets by
funding source.
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Appendix — includes a summary of the Tide and Submerged Land Fund; Land, Structures,
and Improvements for the City; a summary of Rolling Stock in Service; a Seven Year
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■ Comparison of Full -time Positions; and a Glossary of accounting terms and definitions of
■ terms used in the Newport Beach Budget documents.
r Both the Budget Detail volume and the Capital Improvement Program volume are designed
to provide the reader more detail on the proposed operating and capital improvement
■ expenditures. The Capital Improvement Program volume also serves as a Five Year Proposed
Capital Improvement Plan.
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For the most part, the General Fund is the portion of the City's operating budget that funds the
■ majority of City services. This fund is used to account for fiscal resources which are dedicated
to the general government operations of the City, and which are not required to be accounted
r for in another fund. Examples of the services funded by the General Fund include Police, Fire,
r and Lifeguard Services; Refuse Collection; Public Library; Recreation Programs; much of the
City's expenditures on street maintenance; Planning and Building, and Engineering services;
■ as well as the general administration of the City. In addition, many Capital Improvements are
funded by the General Fund.
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The General Fund and its activities are primarily supported by property, sales, and transient
r occupancy taxes. In addition, the other revenue sources supporting General Fund activities
include: Licenses, Fees and Permits; Intergovernmental Revenues; Charges for Services;
r Fines, Forfeitures and Penalties; Revenue from the Use of Money and Property; Contributions;
r and Other Miscellaneous Revenue. By far, the City's largest revenue source is property taxes.
The City's second largest single revenue source is Sales Tax, followed by Transient Occupancy
■ Tax. Together, these three revenue sources provide nearly 68 percent of total General Fund
revenues.
■ In addition to the City's General Fund, there are numerous other funds that help finance
■ City expenditures, particularly capital improvements. The City's Special Revenue Funds are
used to account for the proceeds of special revenue sources, which are legally restricted to
■ expenditures for specific purposes. The best example of a special revenue fund is the City's Gas
Tax Fund, which is funded by the State Gasoline Tax, and which can only be expended for street
r repair, construction, and maintenance. The City has many other special revenue funds that are
■ all included in the Budget.
r The City employs Internal Service Funds to account for vehicle maintenance and replacement,
as well as all compensated absences, general liability, workers' compensation, disability, and
r other insurance payments. These internal service funds are funded by charging each of the
operating departments a rate computed to support these activities. Employees contribute a
■ percentage of salary for disability insurance premium costs.
Finally, the Budget includes Enterprise Funds, which are used to account for City operations
■ that are financed and operated in a manner similar to private business enterprises. The
objective of segregating activities of this type is to identify the costs of providing the services,
. and to finance them through user charges. The two main City enterprise funds are the City's
Water Fund and the Wastewater Fund. Both of these funds are financed by user charges to the
customers (residents and businesses of Newport Beach).
■ Appropriation (Gann) Limit — Article XIIIB of the California Constitution (Proposition 4)
specifies that tax based appropriations of government entities (with certain exclusions) may
■ increase annually only by a limited amount (primarily to allow for population increases and
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inflation). Newport Beach has been under its Gann Limit by a comfortable and increasing margin
each year. For 2003 -04, the appropriations limit adopted by the City Council, in accordance
with Revenue and Taxation Code Section 7910, was $107,226,040. Calculations determining this
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amount, which is more than $30 million greater than the budgeted proceeds of taxes (even
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without adjusting for exclusions) are verified as part of the City's annual audit.
In addition to the Annual Budget, the City's audited financial statements for the prior fiscal
years are available in the Administrative Services Department, City Clerk Department, and
each of the City's library branches.
Fund Balance Policy — The City.Council has recently adopted a revised official policy (Policy
F -2 in the City of Newport Beach Council Policy Manual) regarding reserve levels among its
various funds. This policy, in part, states that 'The City Council has determined that a General
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Fund Contingency Reserve and Stabilization Reserve be created and that the balances in these
reserves shall be maintained with not less than 10.0 percent and 2.0 percent respectively of
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the appropriation budget total within the General Fund of the City's annual approved budget."
The balances in these reserves are currently at their targeted amounts. In addition, Policy F -2
includes a Reserve for Capital Improvement to fund replacement of City owned buildings.
In addition to the General Fund's reserves, other reserve levels have been established. In the
Tide and Submerged Land Fund, reserves are designated for Upper Newport Bay restoration
projects. The City's Permanent Endowment Fund (Robinson Skinner Annuity) provides
investment earning be reserved for dredging projects in Newport Bay. Reserves in the City's
Water Enterprise Fund and the Wastewater Enterprise Fund are designed to guarantee their
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operation and are to be used for emergency repairs of the systems. Reserves have also been
established for the City's Internal Service Funds, which fund such activities as Equipment
Maintenance and Replacement, and Insurance Reserves for such items as liability, workers'
compensation, compensated absences, retiree insurance, and disability.
Debt Administration — The City does not issue debt instruments to finance operating activities;
therefore Debt Service Expenditures are the result of capital financing ventures. There are two
principal reasons why debt instruments are issued. The first circumstance is when the cash flow
for the construction or purchase of a long -term asset would cause a significant strain on the
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City's cash flow and the asset to be financed will benefit many service periods. In no instance
would the City select the duration of a given debt instrument to extend beyond the expected
life of the asset financed. The second scenario arises when an asset to be purchased may not
cause a significant cash flow strain but it would be economically advantageous to finance the
asset rather than to purchase it outright (e.g. occasionally the City can borrow money at a
tower rate than its investment portfolio is earning). Information regarding the City's current
Debt Service Expenditures is included in the section entitled, Other Activities.
Cash Management — The City pools all cash and investments of all funds, except for funds
■
required to be held by outside fiscal agents under the provisions of certificates of participation
and investment funds in its deferred compensation plan. Under the provisions of the City's
.
investment policy, and in accordance with Section 53601 of the California Government Code,
the City may deposit and invest in the following:
• Certificates of Deposit (or Time Deposits)
• Negotiable Certificates of Deposit
• Bankers Acceptances
• U.S. Treasury Issues
• Securities of Federal Agencies and Federal Instrumentalities
• Commercial paper
• Repurchase Agreements and Reverse Repurchase Agreements
• Passbook Savings Accounts
• Local Agency Investment Fund (State of California)
• County Investment Pool (Los Angeles)
• Medium Term Corporate Bonds /Notes
• Mortgage- backed Securities and Asset - backed securities
• Municipal Bonds
• Money Market Funds
•
Asset/ Investment Management Agreements
The City allocates interest to all funds as required by Federal, State, County, or local code.
Each fund allocated interest is indicated on the Revenue Summary of the Budget Detail book.
■ 5
t—
euLmING CODE 1
BOARD OFAPPEALS
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PLANNING COMMISSION
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ASSIST
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BOARD OF MBRARY TRUSTEES _
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PARKS, BEACHESB
RECREATION COMMISSION 1
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TABLE OF MISCELLANEOUS STATISTICAL INFORMATION
FISCAL YEAR 2003 -2004
■
COUNCIL - MANAGER FORM
OF GOVERNMENT
CITY WATER SERVICE CONNECTIONS
25,962
■
NUMBER OF FIRE STATIONS
8
RESIDENTIAL POPULATION
(2000 census information)
NUMBER OF CITY LIBRARIES
4
■
Permanent
79,360
NUMBER OF PARKWAY TREES
29,DDD
Summer
100,000
■
TOURIST POPULATION
20,000 to 100,000 per day
RECREATIONAL ACREAGE
Acres
■
Ocean Water
14,894
AREA (July 2003)
Square Miles
Harbor Waters
1,598
Land
25.9
- Parks
258
■
Bay
2.5
Beaches
237
Ocean
23.0
TOTAL
16,987
■
TOTAL SQUARE MILES
51.4
■
Acres
STREETS AND ALLEYS
Miles
Land
16,584
Improved
321
■
Bay
1,600
Unimproved
2
Ocean
14,894
State Highway
10
TOTAL ACRES
33,078
333
■
■
WATER FRONTAGE
Miles
DWELLING UNITS
Upper Bay Frontage
13
July 1, 2003
41,401
■
Ocean
10
Occupancy factor per dwelling unit
1.92
Harbor
21
■.
TOTAL WATER FRONTAGE 44
POPULATION DENSITY
■
ASSESSED VALUATION
Per Square Mile
3,062.91
TOTAL
$22,074,712,813
Per Acre
4.79
■ NEWPORT HARBOR
Boats 9,900 EMPLOYEES
■ Residential 1,230 Regular Full Time 778
Commercial Slips and Side Ties 2,330 Total (Including Part Time) 900
■ Bay Moorings 1,235
■
Newport Beach is one of Southern California's most scenic and dynamic communities. It surrounds Newport
■ Bay, well known for its picturesque islands and one of the greatest natural yacht harbors in the world,
accommodating over 9,000 boats of all types docked within its 21 square mite harbor area. This bay area
■ and the 23 miles of ocean beach offer outstanding fishing, swimming, surfing and aquatic sports activities.
■ The City has a permanent population of approximately 79,000. During the summer months, the population
grows to over 100,000 with 20,000 to 100,000 tourists daily. There are fine residential areas, modern
■ shopping facilities and a quality school system. A major campus of the University of California is located
immediately adjacent to the City, and eight other colleges are within a 30 mite radius. Located 50 mites
■ south of Los Angeles in Orange County, Newport Beach offers one of the finest climates in the United
States.
■
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■
9
REVENUE SUMMARY 2003 -04
2903 -04
23,939,777
1998.99 1999-00 2000 -01
2001 -02
2002.03
Revenue
Percent
Actual Actual Actual
Actual
Estimated
Budget
Increase
FundRievenue Category Revenue Revenue Revenue
Revenue
Revenue
Estimate
(Docrease)
GENERALFUND
PROPERTYTAXES
23,939,777
26,425, 662
28 ,858,182
33,583,659
38,339,865
39,825,460
3.87%
TAXES OTHER THAN PROPERTY
28,778,283
32,218,358
34,050,123
31,876,781
33,423,000
34,148,160
2.17%
LICENSES AND PERMITS
2,853,462
2,224,373
2,243,306
1,956,365
2,203,430
2,023,010
-8.19%
INTERGOVERNMENTAL
5,603,852
6,622,084
7,006,393
7,253,139
5,451,489
2,622,556
- 51.89%
CHARGES FOR CURRENT SERVICES
8,964,993
9,052,994
9,803,379
10,318,366
10,185,388
10,137,395
-0.47%
FINES, FORFEITURES & PENALTIES
2,821,271
3,231,348
3,427,891
3,252,387
3,155,250
3,161,250
0.19%
USE OF MONEY AND PROPERTY
5,274,996
6,069,011
7,389,450
7,232,430
6,773,582
6,820.088
0.69%
OTHER REVENUE
2,595,631
1,453 319
507,500
1, 212,707
733,800
631,800
- 13.90%
TOTAL GENERAL FUND
80,832,266
87,297.149
93,286,224
96.685,834
100,265,804
99,369.719
-0.89%
ASSET FORFEITURE FUND
1,104,762
1,113,175
1,124,359
1,184,962
1,174,000
1,174,000
0.00%
INTERGOVERNMENTAL
377,669
153,623
72,536
46,258
113,129
0
- 100.00%
USE OF MONEY AND PROPERTY
3,036
7,507
39,265
28,143
2,000
0
-100.00%
OTHER REVENUE
- 0
5,652
0
0
0
0
0.00%
TOTAL FORFEITURE FUND
380,705
166.782
111,801
74,407
115 129
0
- 100.00%
SLESF -COPS FUND
-653
0
-2,999
286,496
7,500
0
0.001y.
INTERGOVERNMENTAL
164,084
164,608
164,028
144,141
144,049
140,000
-2.81%
USE OF MONEY AND PROPERTY
5,098
4,262
11019
545
0
O
0.00%
TOTAL SLESF -COPS FUND
169,182
168,870
165,047
144,686
144,049
140,000
-2.81%
LLEBG FUND
0
0
0
4,374
0
0
0.00
INTERGOVERNMENTAL
57,901
61,102
59,465
75,524
39,448
40,000
1.40%
USE OF MONEY AND PROPERTY
0
0
3,772
4,375
0
0
0.00%
TOTAL LLEBG FUND
57.901
61,102
63.237
79,899
39,448
40,000
1.40%
CDBG FUND
630,484
170,967
483,398
56,454
0
0
0.00%
INTERGOVERNMENTAL
807,961
543.577
498,000
697,352
2. 812,810
426,000
- 84.86%
TOTAL CDBG FUND
607,961
543,577
498,000
697,352
2.812,810
426,000
- 84.86%
STATE GAS TAX FUND
INTERGOVERNMENTAL
1,458,336
1,357,266
1,365,907
1,208,426
1,357,500
1,357,500
0.00%
USE OF MONEY AND PROPERTY
249,637
206,802
385,336
273,788
57,000
55,000
-3.51%
OTHER REVENUE
157,681
49.220
TOTAL GAS TAX FUND
1,865,654
t,613,288
1,751,243
1.482.214
1.414,500
1,412,506
-0.14%
TRAFFIC CONGESTION FUND
INTERGOVERNMENTAL
0
0
572,150
179,335
210,500
0
- 100.00%
USE OF MONEY AND PROPERTY
0
0
0
32,100
0
0
NIA
TOTAL TRAFFIC CONGESTN FUND
0
0
572,150
211.435
210,500
0
- 100.00%
TIDELANDS FUND
LICENSES, PERMITS AND FEES
1,104,762
1,113,175
1,124,359
1,184,962
1,174,000
1,174,000
0.00%
INTERGOVERNMENTAL
22,638
0
0
98,614
18,333
0
0.00%
CHARGES FOR SERVICES
20,789
18,683
31,920
20,202
33,500
33,500
0.00%
FINES, FORFEITURES & PENALTIES
8,264
995
2,106
131,778
0
0
USE OF MONEY AND PROPERTY
4,256,614
5,106,213
6,641,364
4,797,762
5,159,006
5,159,006
0.001%
OTHER REVENUE
-653
0
-2,999
286,496
7,500
0
0.001y.
TOTAL TIDELANDS FUND
5,414,415
6.239.066
7,796,750
6,519,814
6,392,339
6,366,506
-0.40%
CONTRIBUTIONS FUND
INTERGOVERNMENTAL
6,368,406
550,152
197,265
69,683
5,943,682
4,804,521
- 19.17%
USE OF MONEY AND PROPERTY
0
0
0
4,374
0
0
0.00
OTHER REVENUE
100,580
124,467
25,000
71,470
0
1,068,270
0.00%
TOTAL CONTRIBUTIONS FUND
6,468.988
674,619
222,265
145,527
5,943,662
5,872,791
-1.191y.
CIRCULATION AND TRANS FUND
LICENSE, PERMITS AND FEES
630,484
170,967
483,398
56,454
0
0
0.00%
USE OF MONEY AND PROPERTY
364,149
220,037
418,864
310,243
0
0
0.00%
OTHER REVENUE
62,788
165,662
0
0
0
0
0.00%
TOTAL CIRCULATION FUND
1,057.421
556666
902,262
366,697
0
0
0.00%
BUILDING EXCISE TAX FUND
LICENSES, PERMITS AND FEES
498,522
322,859
329,206
152,778
175,000
150,000
- 14.29%
USE OF MONEY AND PROPERTY
24,198
24,280
$4,448
30,743
7,600
0
- 100.00%
OTHER REVENUE
0
644
0
0
0
0
0.001/6
TOTAL BET FUND
522,720
347,783
383,654
163,521
182.800
150,000
- 17.81%
MEASURE'M'FUND
INTERGOVERNMENTAL
922,789
977,680
969,115
1,083,034
2,030,000
1,765,000
- 13.05%
USE OF MONEY AND PROPERTY
7,233
39,054
143,525
113.266
105.000
105,000
0.00%
OTHER REVENUE
0
9,515
0
0
0
0
0.00%
TOTAL MEASURE 'M" FUND
930.022
1,026,249
1,112,640
7,196,300
2.135.000
1,870,000
-12.41%
10
■
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■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
REVENUE SUMMARY 2003 -04
AHRP FUND
0
4,069
INTERGOVERNMENTAL
0
1,500
TOTAL AHRP FUND
■
AIR QUALITY MGMT FUND
200304
INTERGOVERNMENTAL
1998-99 199400 2000.01
2001 -02
2002 -03
Revenue
Percent
Actual Actual Actual
Actual
Estimated
Budget
Increase
FundlRevanua Category Revenue Revenue Revenue
Revenue
Revenue
Estimate
(Decrease)
BIKES & TRAILWAYS FUND
INTERGOVERNMENTAL
USE OF MONEY AND PROPERTY
TOTAL BIKES & TRAILWAYS FUND
■
AHRP FUND
0
4,069
INTERGOVERNMENTAL
0
1,500
TOTAL AHRP FUND
■
AIR QUALITY MGMT FUND
1937 .
INTERGOVERNMENTAL
■
USE OF MONEY AND PROPERTY
0
OTHER REVENUE
0
TOTAL AQMD FUND
■
ENVIRONMENTAL LIABILITY FUND
1,080,000
OTHER REVENUE
■
USE OF MONEY AND PROPERTY
570,726
TOTAL ENVIRONMENTAL LIAB FD
237,414
OIL SPILL REMEDIATION FUND
■
TOTAL OTHER REVENUE
130,102
7,281
D
USE OF MONEY AND PROPERTY
■
TOTAL OIL SPILL FUND
95,000
1,500
0
NEWPORT ANNEXATION FUND
-5.26%
- 100.00%
0.00%
INTERGOVERNMENTAL
■
USE OF MONEY AND PROPERTY
85,146
TOTAL ANNEXATION FUND
■
ASSESSMENT DISTRICT PROJECTS
476,421
0
OTHER REVENUE
■
TOTAL ASSESSMENT DISTRICT FUND
462,000
25,000
CIOSA FUND
0.00%
0.001%
OTHER REVENUE
424,966
USE OF MONEY AND PROPERTY
512,141
TOTAL CIOSA FUND
■
BONITA CANYON DEV. FUND
0
0
OTHER REVENUE
5,188,774
276,132
USE OF MONEY AND PROPERTY
■
TOTAL BONITA CANYON DEV. FO.
0.00%
- 100.00%
WATER ENTERPRISE FUND
■
LICENSES, PERMITS AND FEES
235,328
INTERGOVERNMENTAL
■
CHARGES FOR SERVICES
0
0
USE OF MONEY AND PROPERTY
0
0
OTHER REVENUE
■
TOTAL WATER FUND
O.OD%
- 33.77%
PARKING FACILITY FUND
0
USE OF MONEY AND PROPERTY
■
TOTAL PARKING FUND
5,302,000
WASTEWATER ENTERPRISE FUND
■
INTERGOVERNMENTAL
3.428,762
CHARGES FOR SERVICES
■
USE OF MONEY AND PROPERTY
- 85.12%
OTHER REVENUE
525
TOTAL WASTEWATER FUND
■
INSURANCE RESERVE FUND
412.299
WORKERS' COMP PREMIUM
■
GENERAL LIABILITY PREMIUM
4,841,699
64,693
DISABILITY INSURANCE PREMIUM
332,320
20,000
OTHER REVENUE
■
TOTAL INSURANCE FUND
85.503
RETIREE MEDICAL FUND
■
CHARGES FOR SERVICES
20.000
USE OF MONEY AND PROPERTY
30,577,712
263,268
TOTAL RETIREE MEDICAL FUND
■
0
223,319
■
0
0
0
2,074
0
1,937
0
4,069
52,272
3,264
0
1,500
0
0
0.00%
0.00%
2,074
1937 .
4,069
55,536
1,500
0
- 100.00%
0
570,726
6,273
237,414
1,080,000
78,908
0.00%
D
570,726
6.273
237,414
1,080,000
78,908
- 92.69%
130,102
7,281
D
81,636
4,544
2,862
84,119
9,857
0
79,546
5,600
0
95,000
1,500
0
90,000
0
0
-5.26%
- 100.00%
0.00%
137,383
89,041
93,976
85,146
96,500
90,000
-6.74%
476,421
0
424,966
0
373,655
99,064
418,431
93,710
462,000
25,000
462,000
25,000
0.00%
0.001%
476,421
424,966
472,719
512,141
487,000
487,000
0.00%
0
0
0
0
5,188,774
276,132
0
235,328
0
150,000
0
0
0.00%
- 100.00%
0
0
5,464,906
235,328
150.000
0
- 100.00%
0
0
0
0
0
0
15,000,000
447,774
0
455,978
5,000,000
302,000
O.OD%
- 33.77%
D
0
0
15, 447,774
455,978
5,302,000
1062.78%
D
525
3.428,762
741,196
2,770.155
412,299
- 85.12%
0
525
3.428,762
741,196
2770.155
412.299
- 85.12%
315,242
132,172
85,483
19
4,841,699
64,693
28,227
298,566
332,320
20,000
0
20,000
0.00%
O.OD%
447,414
85.503
4,906,392
326,793
352,320
20.000
- 94.32%
30,577,712
263,268
0
594,609
0
460,519
0
223,319
0
0
0
0
0.00%
0.00%
30,840.980
594,609
460,519
223,319
0
0
0.00%
14,928
40
0
0
0
0
0.00%
0
0
10,953
. 10,799
0
0
0.00%
17,168,347
17,355,539
16,727,539
16,620,928
17,159,919
17,174,067
0.08%
384,475
509,273
1,416,678
1,144,197
280,000
280,000
0.00%
91,663
1 ,959,548
84,510
55,593
53,252
5,000
- 9D.61%
17,659,413
19,824,400
18,239.680
17,809,919
17,493,171
17,459,067
-0.19%
90,015 91,382 119,157 D 0 0 0.00%
90,015 91,382 119.157 0 0 0 -0.00%
0
0
179
0
0
0
0.00%
2,891,443
2,705,798
2,917,734
2,923,593
2,941,000
2,881,000
-2.04%
79,479
83,695
214,287
199,883
30,000
30,000
0.00%
444,242
76,183
6,627
22,221
1,000
1,000
0.00%
3,415,164
2,865,676
3,138,827
3.145,687
2,972,000
2,912,000
-2.02%
2,430,631
3,180,536
3,179,926
1180,536
3,185,462
3,199.421
0.449/6
1,779,783
1,779,783
1,779,779
1,862,778
1,827,779
1,828,697
0.05%
200,DO5
96,509
225,207
0
0
0
0.00%
57,578
80,147
403,485
417.938
105.000
105,000
O.OD%
4,467,997
5,136,975
5.588,397
5.461,252
5,118,241
5.133,118
0.29%
0 0 1, 11 9,00D 1,304,439 1,326,076 1,343,054 1.28%
0 0 1,582 77,712 2,500 2,500 0.00%
0 0 1,120.582 1,382,151 1,328.576 1,345,554 1.28%
11
REVENUE SUMMARY 2003 -04
1,136,842
1,228,997
1,330,581
1,426,851
1,520,771
6.58%
0
2003-04
81,862
1998 -99 1999-00 2000-01
2001 -02
2002.03
Revenue
Percent
Actual Actual Actual
Actual
Estimated
Budget
Increase
'und/Revenue Category Revenue Revenue Revenue
Revenue
Revenue
Estimate
(Decrease;
COMPENSATED ABSENCE FUND
CHARGES FOR SERVICES
USE OF MONEY AND PROPERTY
TOTAL COMP. ABSENCE FUND
EQUIPMENT MAINTENANCE FUND
INTERGOVERNMENTAL
EQUIPMENT MAINTENANCE
EQUIPMENT REPLACEMENT
OTHER REVENUE
TOTAL EQUIPMENT FUND
ACKERMAN FUND
USE OF MONEY AND PROPERTY
OTHER REVENUE
TOTAL ACKERMAN TRUST FUND
BACK BAY DREDGING FUND
USE OF MONEY AND PROPERTY
OTHER REVENUES
TOTAL BACK BAY DREDGING
TOTAL ALL FUNDS
Less: Internal Premiums
TOTAL ALL CITY FUNDS, NET OF
INTERNAL PREMIUMS
12
1,027,088
1,136,842
1,228,997
1,330,581
1,426,851
1,520,771
6.58%
0
0
81,862
85,809
5,000
51000
0.00%
1,027,088
1,136,842
1,310,859
11416,390
1,431,851
1,525,771
6.56%
161,025,967
133,635,565
155,875,427
159,439,671
161,632,876
155,183,753
- 3.99°/
160
0
0
0
0
0
0.00%
1,468,079
1,735,086.
1,784,022
1,447,467-
1,523,808
1,705,421
11.92%
2,043,579
1,991,905
2,219,600
2,306,707
2,600,000
2,748,084
5.70°/6
248,883
197,341
448,693
615,203
127,000
127,000
- - 0.00%
3,760,701
3,924,332
4,452,315
4,369,377
4,250,808
4,580,505
'7.76%
9,084 8,500 17,721 14,553 - 4,000 5,000 0.00%
185,000 185,000 185,000 185,000 185,000 185,000 0.00%
194,084 193,500 202,721 199,553 189,000 190,000 0.53%
0
0
0
15
15
15
N/A
0
0
0
3,000
3,800,000
0
N/A
0
0
0
3,015
3,800,015
15
N/A
161,025,967
133,635,565
155,875,427
159,439,671
161,632,876
155,183,753
- 3.99°/
(8,949,165)
(9,920,861),
(11,536,531)
(11,432,508)
(11,889,976)
(12,345,446)
NIA
152,076.802 123,714,904. 144,338,896 148,007,163 149,742,900 142,838,305 -4.61%
2003 -04 Revenues by Source
Internal Service Fund
Revenue
Enterprise Fund Revenue 8%
13%
Licenses, Fees, ft Permits
2%
intergovernmental Revenue
11%
Charges for Services-7m
7%
Fines, Forfeitures, 8
Penalties U
2%
Other Revenue
2%
of Money l3 Property
8%
Property Taxes
25%
Sales l3 Other Taxes
22%
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
EXPENDITURES BY FUND
7998 -99 1999m 20MOI 2DDI.02 2002 -W 2003-04
Actual Actual Actual Actual Estimated Proposed of
Function and Activities Expenditures Expenditures Expenditures Expenditures, Expenditures Expenditures Tote)
GENERAL FUND BUDGET
General GUVennrrem
City Council
City Clerk
City Manager
Human Resources
City Attorney
Administrative Services
TOW] General Government
Punk Safety
Polka Depadmeu$
Fire Department
Total Public Safety
Community Development
Planning
Building
Total Community Development
Public Works
General Services
Public Works
Utilities
Total Public Works
Community Services
Recreation & Sr. Services
Libraries & Arts
Total Community Services
$20.5,824
$2,658.742
$2,960,014
$2.805,143
$1,118,215
$918,419
0.71%
$268,008
$251,399
$291,046
$263,000
$374,406
$300,725
023%
$517,451
$596,040
$707,175
$842,723
$953,548
$1,540,196
1.19%
$0
$814,658
$958,994
$1. 174,414
$1,279,199
$1,230,616
0.95%
$1,746,052
$886,127
$676,286
$688,672
$819,872
$937,624
0.72%'
34,762475
54,253,053
$4570498
$4,710577
$5,159,716
$5226,333
4.04%
$7,499.810
$9,460,019
$10,164,013
$10,404,629
59.696,955
$18,153,912
7.84%
$23,928,314
$24,995,572
$27,247,244
$28 ,055,340
$30,780. 606
$32,342,936
24.97%
$16,278,417
$16,292.281
$17.514,345
$19,340,449
$22,418,482
$23,751,373
18.34%
$40, 206, 731
$ 41,287,853
$44,761.509
$47395,789
553,199,088
$56, 099,309
43.32%
$1,275,728
$1,467,235
$1,444,496
$1,865,009
$2,909,817
$2,084,773
1.61%
$2,230,548
$2,260,388
$2,368,074
$2,516,157
$2,832,008
$2,746,009
2.12%
$3,506,276
$3, 727, 623
$3,812, 570
$4381,166
$5,741,825
$4,B30,782
3.73%
$12,109,630
$12,431,393
$12,949,693
$14,381,259
$15,786,062
$16,487,529
12.73%
$3,005,263
$3,151,221
$3,219,225
$3,630,882
$3.862,231
$3,841,135
2.97%
$2,401,198 $2,487,446 $2,516,519 $2,763,959 $3,169,805 $3,397,964 2.62%
$4.297.854 $4,429,287 $4,809.673 $5,152,068 $5,287,820 $4,098,839 3.78%
$6690, 042 S6, 916,733 $7326192 $7,913,027 $6457,625 $8,296,80.9 6 ,41%
Total General Fund OR Budget
$73,935,498
577,884,784
$83,256,849
$89,393,677
$97,825,881
$100,716,085
77.77%
General Fund Debt Service
$1,002,372
$992,885
$974,410
$960,747
$0
$48,D00
0.04%
General Fund CIP4
$6,147,238
$049,821
$5,433,285
$7,655,747
$4,379.362
$4,411,757
3.41%
Total General Fund Budget
$81 m 108
$83,927 490
$89,664,M4
$98,010,171
$102,205,243
$105,175.042
8122%
ENTERPRISE FUNDS
$110,000
$179,977
0.14%
Equipment Fund - Debt Service
$554,999
$662,4D9
Water - OPeratlore
$10,492,213
$10.793.143
$10.887,196
$11,945,173
$11,837,465
$13,093,249
10.11%
tamer - CIP
$2,102,496
$1,234,901
$1,502,489
$4,446,858
$8,255,290
$7,083.200
5.47%
Water - Debt Servico
$637,612
$1,662,612
$1,656,665
$1,655,228
$1,650,573
$1,648,173
1.27%
Wastevrater - Operations
$1,490,706
$1,454,570
$1,607,382
$1,754,157
$1,856,995
$2,251,337
1.74%
Waslemter - CIP
$1,515,006
$1,082,855
$516.392
$1,072,573
$2,102,091
$1,616,000
1.25%
Total Enterprise Funds
$16,238033
$16,228,081
$16170,124
$20879989
$25,7012,414
$25,691,959
19.34%
.
INTERNAL SERVICE FUNDS
Insurance Reserve
$3,828,151
$3,116,958
$3,455,995
$3,35,000
$5,400,000
$5,530.431
4.27%
Equipment Fund - Operations
$3,067,026
$2,929,835
$2,475,815
$3,085,904
$5,238,159
$3,291,603
2.54%
■
Equipment Fund - CIP
$111,576
$17,974
$12,016
$44,582
$110,000
$179,977
0.14%
Equipment Fund - Debt Service
$554,999
$662,4D9
$577,839
$720,132
$592,238
$460,157
0.38%
Compensated Absences
$1,129,406
$1,292,220
$1,547,506
$1,300,000
$1,200,000
$1,200,000
0.93%
■
Retiree Medical
$0
$0
$979,768
$867,000
$1,039,500
$1,039,500
0.80%
Total Internal Service Funds
$8,691,156
$8019,385
$91048,939
$9367,618
$13,579,897
$11,707,668
9.04%
■
OTHER FUNDS
Police Grams
$324,076
$464,476
$424,880
$510,102
5474,155
34461638
0.34%
CDBG - Operations
$0
$0
$0
$0
$196,500
$174,100
0.13%
CDBG - Debt Service
$0
$0
$0
$0
$59,640
$214,050
0.17%
■
Tidelands - Harbor Resources
$832,291
$1,127,301
$998,554
$948,224
$1,093,963
$1,094,049
0.84%
Tidelands - Oil and Gas
$263,097
$329,266
$ 394,351
$382,202
$351,887
$354,665
027%
Tidelands- Debt Service
$236,372
$236,372
$237,062
$237,062
$237,062
$237,062
0.18%
.
AOMD
$373,850
$76,808
$40,798
$105,000
$132,311
$25,000
0.02%
Environmental Liability
$244,696
$0
$0
$98,971
$98,971
$100,000
0.08%
Newport Annexation - Debt Service
$0
$0
$0
$0
$1.243,300
$1,200,000
0.93%
■
Library - Debt Service
$554,999
$662,409
$577,839
$720,132
$592,238
$562,685
0.43%
Ackerman Fund
$202,387
$138,066
$240,648
$185,000
$187,986
$185,000
0.14%
■
All Omer CIP
$30484,366
$16863429
$19612681
$26, 383219
$21,679.971
$20.066,456
15.50%
19.04%
Total Other Funds
$33516134
S19.898,127
$22.528.813
$29,569,912
$28347,934
$24,658,705
■
TOTAL OPERATING BUDGET
TOTAL DEBT SERVICE
$96,183,397
$2,986,354
$99,607,427
$4,216,687
$106,309,742
$4,023,815
$113,925,410
$4,293.301
$126,933,773
$41.375,051
$129.501,657
$4,370.127
100.00%
TOTAL CIP
$40360,682
$24248980
$27078863
$39.602.979
$36,526,714
$33357,390
■
TOTAL CRY BUDGET
5739,530,433
S123,073,094
$137,410,420
5157,821,890
$167,835,538
$167,229,174
LESS: INTERNAL CHARGES
(SB,949,185)
(59,920,661)
($11,536,531)
($11,760,631)
($11,869,BT6)
($12,345/148)
TOTAL BUDGET NET OF
■
INTERNAL CHARGES
$130$81,2611
$118,152,433
$125,873,889
$146,063,059
$155,945,562
$154,883,726
■
■
13
DEPARTMENT SERVICES
City Council
City Clark
City Manager
Human Resources
City Amon"
Administrative Services
Police
Fire
Planning
Bulking
General Services
Library Services (incl Cultural Ads)
Recreation and Sr. Ser hm
Public Works
Utilities
INTERNAL SERVICES
Insurance Reserve
Equipment Maint. & Replacement
Compensated Absence
Retiree Medical
DEBT SERVICE
Office Equipment Leases
CDBG Balboa Village Loan
Balboa Ywhl Basin Construction Loan
Assessment District Relief
Central Library Conabuc6on
Groundwaler Improvement Bonds
Roiling Stock Leases
OTHER ACTIVITIES
Narcotic Asset Forfeiture
SLESF
LLEBG
AOMD
Environmental Liability Fund
Ackeman Donation
Capital Improvement Projects
Total Budget
Leas: Internal Charges
Total Budget Net of
Internal Charges
OPERATING BUDGET
Salaries and Benefits
Maintenance and Operation
Capital Outlay
Total Operating Budget
NON OPERATING BUDGET
Debt Service
Capital Improvements
Non Operating Budget
TOTAL BUDGET
14
2003 -04 EXPENDITURES BY DEPARTMENT
Maintenance Non -
Salarlea& %of and %at Capital %of Operating Total %of
Benefits Total Operation Total Outlay Total Budget Budget Total
5141,993
0.17%
$769,525
1.771Y,
$7.00D
0.26%
$0
$918,416
0.55%
$263,015
0.32%
$37,710
0.09%
so
ORD%
$0
$300,725
0.18%
$1,904,035
2.29%
$679,710
1.56%
$50,500
1.87%
$0
$2,834245
1.58%
$820,956
0.99%
$401.660
0.92%
SSODO
0.30%
$0
$1,230,616
0.74%
$682.8m
0.82%
$250,816
0.58%
S4,WD
0.15%
$0
$997.624
0.56%
$4,246,725
5.10%
$923,389
2.12%
$56219
2.09%
$0
$5,228,333
3.13%
$27,619,078
33.16%
$4.482,486
10.30%
$241,372
8.95%
$D
$32,342,936
19.34%
$20,341,428
24.42%
$3.242,561
7.45%
$167,384
6.21%
$0
$23.751,373
1420%
$1,454,098
1.75%
$763.275
1.75%
S41,50D
1.54%
$0
$2,258,873
1.35%
$2,341,322
2.81%
$378,187
0.87%
$26.500
0.98%
$0
$2.746,009
1.64%
$7,914,753
9.50%
$8.552.276
19.66%
$20.500
0.76%
$0
$16,487,529
9.86%
$3,705,824
4.45%
$1,173,015
2.70%
$20,000
0.74%
$0
$4.898,839
2.93%
$1,804,848
2.17%
$IA783t8
3.63%
$15.Om
0.56%
$0
$3,397,984
2.03%
$3,132,618
3.76%
$686,711
1.56°/,
$21,806
0.81%
$0
$3,841,135
2.30%
$4,521,766
5.43%
$12,108,100
27.83%
$81,000
3.00%
$0
$16,710,866
9.99%
$0
0.00%
$5,530,431
12.71%
$0
0.00%
$0
$5,530,431
3.31%
$1,061,841
1.27%
$489,062
1.12%
$1,740,700
64.57%
$0
$3291,603
1.97%
$1,200.000
1.44%
$0
0.00%
$0
0100%
$o
$12MODO
0.72%
$0
0.00%
$1,039,500
2.39%
$0
0.00%
$0
$1,039,500
0.62%
$0
0.00%
$0
0.06%
$0
0.00%
$48,OW
$48,000
0.03%
$o
0.00%
$0
0.06%
$0
0.00%
$214,050
$214,050
0.13%
$0
0.00%
$O
0.00%
$0
D00%
$237,062
$237,062
0.14%
60
0.00%
$0
0.00-1.
$0
DOW
$1200,000
$1,200,000
0.72%
$0
0.00%
$0
0.00%
$0
0.00%
5562,685
$562.685
0.34%
$0
0.00%
$D
O.m%
$0
0.00%
$1,648,173
$1,648,173
0.99%
$0
0.00%
$0
0.00%
$0
0.06%
$460,157
$406,157
0.28%
$0
0.00%
$61,907
0.14%
$194,452
7.21%
$0
$2561559
0.15%
$140,000
0.17%
$11),279
0.02%
$0
0.0D%
$0
$150,279
0.09%
$0
0.00%
$40,000
0.09%
$0
0.00 %
$0
W,000
0.02%
$0
0.00%
$25,000
0.06%
60
0.00%
$0
$25,WD
0.01%
$0
0.00%
$100,DW
0.23%
$0
0.06%
$0
$100.000
0.06%
$0
0100%
$185,000
0.43%
$0
MOD%
so
$105,001)
0.11%
$0
0jay.
$0
0.00%
$0
000%
$33,357.390
$33.37290
19.95%
$83.298,806
100.00%
$43,508,918
100.00%
$2,695,933
100%
$37,727,517
$167.229.174
100.0%
(6,063246)
(6,282,202)
-
-
(12,346A48)
$77,233,560
11.58%
$37,226,716
$2,695.933
88.42%
$37,727,517 $154,883,726
$37,727,517
%OF
%OF
$167,229,174
%OF
%OF
BUDGET
TOTAL
GENERAL
BUDGET
TOTAL
TOTAL
TYPE
BUDGET
FUND
TYPE
BUDGET
$83296,806
64.32%
49.81%
$75,951,290
75.41%
72.21%
$43,508,918
33.60%
28.02%
$24,00%,514
2193%
22.91%
$2,695,933
2.00%
1.61%
$668,281
0.66%
0.64%
$129,501,67
100.00%
77.44%
$100,716,085
100.110%
95.76%
$4,370,127
11.58%
2.61%
$33,357,390
88.42%
19.95%
$37,727,517
100.9%
22.66%
$167,229,174
100A0%
100.00%
$48,000
1.00%
0.05%
$4,411,757
98.92%
4.19%
$4,169,757
100.06%
4.24%
$105,175,842
100m%
100.00%
Historical Capital Projects Spending
(dollars in thousands)
1997 -98 1998 -99 1999 -2000 2000 -01 2001.02 2002.03 2003.04
Actual Actual Actual Actual Actual Proiected Proiected
General Fund Projects
General Fund 4,551 6,259 5,668 5,433 7,656 81654 4,412
Special Revenue & Cooperative Projects
CDBG
Gas Tax
Tidelands
Contributions
Circulation a Transportation
Building Excise Tax
Measure M
ISTEA
Bike a Trailways
AHRP Fund
Traffic Congestion Relief
American Trader Oil Spill Remediation
Newport Coast Annexation
Special Assessment Projects
Assessment Districts
CIOSA Development
Bonita Canyon Development
Enterprise Fund Projects
Water
Sewer
Internal Service Fund
444
808
544
288
526
2,529
50
500
1,123
2,593
1,785
2,107
3,910
2,591
634
1,127
758
561
958
1,746
1,378
553
6,609
655
174
166
5,601
7,519
1,577
2,762
1,724
569
247
3,071
2,968'
97
436
314
271
640
426
302
5,911
1,038
922
1,123
972
2,755
2,104
5,458
-
-
-
-
34
-
58
567
527
1,159
YJJ�
-
-
539
363
34
345
3,319
2,125
1,324
46
137
161
151
2,183
1,670
3,391
656
1,415
6,541
111
765
148
1,438
1,140
4
1,139
4,085
1,343
145
6,360
2,102
1,235
1,502
4,447
8,943
7,083
2,649
1,515
1,083
516
1,073
2,202
1,616
Equipment Maintenance 17 112 18 12 45 110 180
24,000
22,000
20,000
18,000
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
Annual Totals 30,337 30,597 16,882 19,612 26,383 48,672 33,357
■General Fund Projects.
...
OSpecial Revenue a Cooperative Projects
■Special Assessment Projects
D Enterprise Fund Projects
■Internal Service Fund
YJJ�
to
)+
t'
T O O O 4 O
T T T o 0 0 0
15
OPERATING EXPENDFFURRS- All. FUNDS
Acct
Code Activity - Function
Comcil City C erk
0100 0200
City Mgr.
0300
HR
0400
City Atty.
0500
I Ad= Svc.
0600
Po ice
1800
70
10
SALARIES - SAFETY
11,735,865
7020
SALARIES -PERM PART TIME &TEMP
262,898
57 00 196,674
636,309
7040
OVERTIME, N41SC
1 104
19,562
2,081
15,385
224,840
7
1
OVERTIME, SAFETY
868,251
7042
OVERTIME, PLANNED
7043
OVERTIME, VACATION RE IEF
7
OVERTIME UN NTROLLED
7059
ONE
MAN PACKER PAY
7
COP'CER,TILL
R, HAZ MAT PAY
9,779
7062
NIGHT DIFF, MISC
4,500
49,947
7063
CERTIFICATION
PAY
7067
LONGEVITY PAY
48,977
7070
SCHOLASTIC ACHIEVEME
410,828
7072
HOLIDAY PAY, MISC & S ETY
lq
7W
CALL BACK PAY TAND -BY PAY
7085
TERMINATION PAY
7088
PAID FLEX/SPILLOVER A
5
SALARY REIMBURSEMENT
7099
SALARY SAVINGS
85,000
7100
COUNCIL ALLOWANCES
87,544
7
HEALTWDENTALNI ION
38,340 19,170
111,825
57,510
31,950 3
1,599,030
7224
R 1 N RESERVE
2,521 840
4,500
2,2
320 11,879
56,995
7225
RETIREE INSURANCE
91298 3,099
16, 4
8,413
4,871 43,835
210,321
7173
OTHER MISC BENEFITS
7290
LIFE IN901UNCE
80 342
1,902
999
545 5,333
26,546
7295EMPLOYEE
ASSISTANCE
76
441
227
126 1,235
5,972
777-0
WORKERS' COMP,
MISC
3,524
37,957
6,368
9,550 ,609
82,890
7371
WO RS COMP,
SAFETY
-
-
-
-
1,072,348
737
COMPENSATED ABSENCES
,223
37,862
19,,,
,373
7425
MEDICARE FRINGES
1,269 3,008
21'1z5
5',516
'blb 38,824
183,075
7438
71NA NTRIBUTION
2,593
13,840
, 0
6,344 39,385
2,754
7439
PERS EMPLOYEE CNTRBN
I5, 13
103,143
49,397
42,504 245,439
422,242
7441
PEAS EMPLOYER CNTRBN
-SAFE
2,461,546
7442
PERS EMPLOYEE CNTRBN
-SAFE
1,261,596
7443
PERS-SPECIAL PAY
7,9
74
RETIREMENT PART TIMEn-EMP
240
5,SID
1 672
8,753
035
K20j5(1
U15
R P
16,385
8020
AUTOMOTIVE SERVICE
3,550
2, 50
204,353
8022E
UIP NT MAINTENANCE
13.286
15,092
28,500
8024
UIPMENT REPLACEMENT
12,945
17,6
528,396
0 MAINT &REP IR -E UIP
150 2,500
9,241
8,0
5
388,759
161,012
8050
PSTGE,FREIGHT,FJG'RESS N C
1,000 3,500
,200
11,5
4,000
45,500
49,251
8060
PUBLICATIONS & DU NOC
30, 650
ID,000
3,000
1,975 8,275
22,232
70
RENTAL/PROP & E UIP NOC
10,777
6
1,281
255,925
8076
SEAM - ACCOUNTING&A IT
49,500
8080
SERVICES-PROF & TECH
NO
485,000 9t,000
490,229
212,000
220,000 43,200
423,057
8D802
SERVICES-MATH NANCE
/CIOSA
8091
SERVICES-COMPUTER CONSULT
56,020
8100
TRAVEL & MEETINGS NOC
7,000 4,100
12,050
6,500
2,000 16,750
,77
8105
TRAINING
5,00
5,000
10,0 0
3,000 0
142,233
106
TRAINING,
94,750
8107
TRA
G,
CITT
Y WIDE
65,000
811
U'I LITIESNOC
56,200
60000
112
UTILITIES - TELEPHONE
120,341
8114
UTILITIES - NATURAL GAS
1,850
3,800
8116
UTILITIES - EL TRICPCY
111,500
8117
UTILIT - ELCTRIC VEH PG
8118
UTILITIES - WATER
12,500
4,000
140
SUPPLIES - OFFICE NOC
4,000 7,000
11,000
15-,WO
6,000 65,617
42,000
8142
SUPPLIES- COMPUTER/CO Y ACHINE
41,500
8143
SUPPLIES -AUTO PART EXPNS
107,000
148
SUPPLS -C OICES/FRMS
6,435
8150
SUPPLIES - JANITORIAL NOC
1,500
IGO
13,000
8155
WASTEWATER/SEWER PROGRAMS
156
WELLS & 5 ATION MAINTENANCE
8160
MA EPAIR MATRLS NOC
600
6,468
6,000
5,000
8165
INT - IRRIGATIO REPAIR
81
MAIM- STORMDRAINS
8170
MAINT -BEACH CLEANING
16
Fire
2300
Planning
2700
Building
2900
Gm . Svcs.
3100
Lt ry
4000
Rec r Svc
4500
Pub. Works
SD00
Utilities
5900
Internal Svc
6000
O
Activities
Total
111,
9,880,123
21,616,588
1,056,285
14,592
49,461
11,248
837,515 383,383
58,103
245,717
3,809,385
16,649
42,500
373,743
7,945 782
5,855
98,800
7,82
819,069
868,251
391,145
391,145
1,276,553
-
-
_
-
-
_
_
1,276,553
162,447
762447
67,500
67,500
24,6
34,473
150
9,242 525
825
65,107
38,513
13,000
-
-
20,900
_
76,313
140,951
189,927
259,063
_
-
_
-
_
230,740
981,554
66,358
8,333
69,500
1,000
145,191
_
_
_
_
000
900,000
300,000
300,000
140,000
8500
,
_
_
_
_
(93,500
,544
987,930
115,020
166,140
696,510
242,820 127,800
204,480
329,085
9 ,850
5,136,570
35,397
4,440
6,360
26,278
9,239 4,920
7,759
12,539
3,600
190,907
130,620
16,383
23,467
96,969
34,094 18,154
28,781
46,211
13,283
704 62
22,500
22,500
16,487
1,972
2,912
11,026
4,049 1,997
3,577
5,613
1,546
84,925
3,704
454
655
2,747
958 504
806
1,298
376
195
23,448
24,714
49,139
590,560
61,170 50, 17
69,074
286,394
84,37
1,468,687
658,386
1,730,734
316,728
33,431
53,306
161,572
64,845
31,514
73,158
89,514
22,808
1,520,771
83,953
13,574
20,424
51,541
36,970
19,321
28,016
27,914
8,51
$52,715
10,756
13,930
22,211
11,486
26,477 11,226
28,612
6,406
1,594
207,817
56,428
83,877
135,336
406,073
192,359 83,954
183,573
243, 39
57,317
2,320,295'
2 027,883
4,489,429
1,037,922
2,299,518
51,523
169,439
38,353
547
1,061
22
16,631 17,194
2,179
1,347
96,809
5,500
8,000
1,000
60,390
-
2,000
14,460
88,344
1,000
8,000
146,583
2,900 13,000
8,000
49,700
4,000
1,UUU
532,780
368,974
3,075
30,028
865,289
3,175 33,645
41,430
280,567
22,360
8,347
--171 T.77W
725,251
2,182
32,090
Il
2,423 39,567
35,391
365,689
3, 20
800
2,740,536
88,305
8,000
28,000
9,600
83,500 4,000
202, 10
90,700
4,000
1,088,667
23,120
12,000
3,400
1,300
20,000 37,250
5,100
6U,UUu
286,121
24,278
8,500
4,450
'7'0
4,810 3,865
7,050
8,450
500
140,285
134,340
500
13,000
851 99,000
4,700
1 279
531,313
49 5
832,292
144,000
05,895
2 741 39
114,561 --959,795
129,050
260,900
26,500
7,296,320
46,000
46,000
5,
63,120
8,000
5,600
4,050
9,250 5,250
8,000
5,200
3,00
169,640
46,743
6,500
17,500
4,900
2,900 12,700
9,950
15,500
5,000
25,800
,726
94,750
65,000
90,860
133,800
159,563 79,500
14,200
1753,000
23,000
2,470,123
50,000
1,500
11,045
15,200
4,600
4,200
3 500
210,386
-
_
_
-
-
5,650
_
1]15
7,000
7,000
8,300
490,000
11,476 16,303
21,000
563,579
27,500
12,000
12,100
6,300
34,278 25,448
14,500
5,600
250
288,593
5,000
46,500
260,000
367,000
6,435
18,500
46,750
11,750 19,578
1,500
112,678
262,000
262,000
224,000
24,DOD
26,820
1,50
30,2
14,000 7,000
2,000
240,OD0
339,588
24,000
24,000
37,000
7,
16,000
16,000
17.
OPRRATINC. EXPENDITURES - AIJ. FUNDS
Acct
Code Activity - Function
Council
o100
I City Clerk
0200
City Mgr.
0300
Human Res
0400
City Arty.
0500
Admin Svc.
0600
police
1800
9173
M T -BL
E RPR
8176
MAIN - TRAFF C CONTROL
8
- JPA MAINT REIMBURSEMENT
403,14
6179
ABLE - CAPITAL REPLACEMENT
1 1
8180
MAINT - OUTSIDE LABOR
8181
MAINT -COMP SOFTWARE
183,828
182
MAINT -COMP HARDWARE
63, 9
8183
MAINT- BACKFLOW & SCADA
8190
WATER PROGRAMS
8200
SPECIAL DEPT SUPPLIES NOC
2,000 9,530 12,575 57,500 101,889
8202
COMPUTER SUPPLIES
1,500
8204
UNIFORM EXPENSE
I
8206
PRISONER CUSTODY EXPENSE
61,000
8208
PHOTO EXPENSE
20,000
8209
SHOOTING RANGE SUPPLIES
40,525
8210
S. A.T. SUPPLIES
12,443
11
CANINE SUPPLIES
12,590
8212
STREET CLEANING EXPENSE
8214
CARPENTER SHOP SUPPLIES
8216
SAFETY E UIPMEN7
825
8220
NIUN NNUF SUPPLIES
8222
TRAFFIC SUPPLIES
8224
ROADWAY PAINTS & BARS
8228
SIGNS AND SIGN MATERIALS
8232
SIGN INSTALLATION MATRLS
82341NSCT
DES /HRBCDES/FNGCDES
8235
PLANT MATERIALS
8236
FERTILIZERfrOP SOIL /AMENDMENTS
8238
ASPHALTICONCRETE MATERIALS
8240
TOOLS, INSTRUMENTS, ETC
800 3,000 4,500
8250
SPECIAL DEPT EXPENSE NOC
206.200 2,100 45,500
8254
HUMAN SERVICES
25,000
8255
TUITION REIMBURSEMENT
30,000
8257
SISTER CITIES
8259
EMPLOYEE RIDESHARE PRC
8260
LIBRARY MATERIALS
.8265
FIREWORKS
6295
IMPORTED WATER EXP - M WD
8296
IMPORTED WATER EXP - OCW D
8297
RECLAIMED WATER EXP -OCWD
K-93
GENERAL PLAN UPDATE
8298
OTHER AGENCY FEES
8303
WA ER CNSERV EDU & PUB REL
837U
SVC CHARGE- ADMINISTRATIVE
8340
GENERAL INSURANCE
175 360 1,009 676 7,434 805,434
8360
PROPERTY TAXES
1,075
510
UCI SCHOLARSHIP TRUST
8511
CITY SCHOLARSHIP TRUST
8512
HIGH TECH LIBRARY TRUST
8551
ECONOMIC DEVELOPMENT
8638
EXCESS INSURANCE
701
LLEBG EXPENDITURE
N/A
WORKERS'C MPENSATION
N/A
GENERAL LIABILITY
N/A
TREE INSURANCE
9000
OFFICE
EQUIPMEN T
] , 5 , I
9010
COMPUTER
EQUIPMENT
4,000 10,000
9020
FITNESS EQUIPMENT
51000
9100
ROLLING EQUIPMENT
9172
CONTRACTED SET UP
9106
EQUIPMENT RENOVATION
9200
NHUF EQUIPMENT
2,500
9300
EQUIPMENT, N.O.C.
27,500 225,000
9400
OFFICE FURNITURF/FIXTURES
71000 - 2,600 1,372
7,000
IUTAL 915,418 3W,725 2,6;44,245 1,130,616 93/,624 5,126,333 32,.142,936
18
Fire
2300
Planning
2700
Building
2900
Gen. Svcs.
3100
Library
4000
Rec &Sr Svc
4500
Pub. Works
5000
Utili4es
5900
Internal Svc
6000
they
Activities
Total
_
_
12, 0
71000
7,000
3, 4
168,1
30,000
30,000
83,828
63,449
65,000
65,000
312,000
12,DDO
265,148
10,500
14,500
23,500
28,110
118,004
13,2
207,000
35,000
898,45
19,900
21,400
-
30,600
15 ,
147,899
_
-
-
_
208,899
20,000
40,525
12,443
=
-
-
-
-
2 90
28,000
28,000
_
4,000
_
_
_
4,000
4,000
-
-
-
_
18,000
18,000
-
-
-
10,000
-
-
-
10,000
31,902
-
31,902
37,000
37,000
-
-
15,750
-
15750
4,000
4,000
_
_
_
10,000
_
_
_
10,000
11,000
11
433,763
-
433,763
800
500
1,000
12,350
1,250
7,900
6,000
38,IOD
67,184
150,080
1,854,300
59,000
125,000
2,
11,500
2,522,864
25,000
30,000
11,500
11,50
10,000
10,000
589,737
589,737
7,500
7,5
3,250,000
7 ,250,000
2,250,000
2-U0-,0-00
120,000
120,Ow
WO
200,00
NOW
-
18 7,000
8 ,000
-
-
_
-
7,500
15,000
22,500
1,724,990
1,724,990
119,383
11,838
4,079
406,539
2,841
34,313
191,080
201,204
42,332
1, , 97
-
-
-
-
-
1,075
_
-
-
-
111,006
111,000
-
18,500
1 ,5
-
-
-
-
55,500
55,500
174,100
-
-
-
-
174,100
_
_
_
_
_
100,000
1
40,000
40,000
-
-
1,969,935
1,969,935
3,5 ,496
-
3,560,49
1,039,500
1,039,500
1 3,242.561
1 1(33,2 75
1 _76,1871
9,537,777r],173,0151
1,578,3181
696,7 1
1 12,10,1001
1,0M,9931
43,308,918
1
2,
5,50
1
15,71
17, 200
50
18,0
15,500
7,500
-
13,500
2,200-----7
, 52
168,052
10,500
-
5,500
-
-
-
-
-
1,493,500
1,493 ,500
26,000
26,000
209 DOD
20
000
500
10,000
13,000
129,684
5,000
2,000
63,000
114,800
566,984
26,000
8,000
7,206
1,000
53178
Ll,g1,.1 lJ L,za 0,0 10 L, 140,WY 10,40 /,JL% 4,6Y5,65Y S,SY I,Y04 3,641, 1,U 10, /IUmo II,Volp.14 Ja,4p4,IJJ 10 /,tt >,ur
IMA
SUMMARY OF ESTIMATED 2002 -03 YEAR END FUND BALANCES
100.265,804
Estimated Estimated
Estimated
Actual Estimated
Budget Capital
Year End
Fund Balance Revenue Transfers
Transfers Expenditures improvements
Fund Balance
Fund l Account 2001 -02 2002-03 In
Out 2002 -03 2002 -03
2002-03
General Fund
100.265,804
8.125.772
6,611,600
98,025.881
3,754,D95
Contingency Reserve
10,266,733
219,323
10,485,056
St- Aftalion Reserve
1,983,195
114,016
2,097,211
Change in Fair Value of Invaslmenls
641,045
641,045
Appropriations Reserve (operating)
3,552,754
3,748,375
5.420,468
1,880.661
Appropriations Reserve (capital)
3,D34,378
2,320,532
3.034,378
2,320,532
Reserve for Inventories
188,562
188.562
Reserve for Encumbrances
2,680,566
39,507
2,641.059
Reserve for Long term receivable
50.000
50,000
Paramedic Program(Hcag)
110.460
50,000
160,460
Recreation Instruction Reserve
124,875
28,000
152,875
Senior Citizen Site
10.179
2,500
12.679
Park In Lieu Fees
823,199
75,000
71,435
826,764
Oft Street Parking
47,477
12,225
15,811
43,891
In Lieu Parking Fees
109,358
55,585
164,943
Neighborhood Enhancement Res. A
31,470
25,800
800
56,470
Neighborhood Enhancement Res. B
683,087
281,897
75,000
351,480
538,504
Reserve for Capital lmprovameM
2,000,000
2,000,000
Reserve for PERS Rate
2000,000
4,000,000
6,000,000
28,337,338
100,265,804
19,059,025
15,821,998
98.025,881
4,193,621
29,620,667
Ackerman Donation Fund
189,000
1,014
187,986
Appropriations Reserve
218,647
1,014
219,661
Fair Value Adj. Reserve
4,850
4,850
Reserve for Encumbrance
CDBG Fund
(195.429)
2.812,810
100,000
31,500
256,140
2,370.101
59,640
Approved Grant Remaining
AQMO Fund
22,556
96,500
1,865
45,000
132.311
(56,369)
Fair Value Adj. Reserve
1,866
1,866
Asset Forfeiture Fund
425,438
115,129
6,450
290,658
256.359
Fat Value Adj. Reserve
6,460
6,450
SLESF - COPS Fund
144,049
144,049
Local Law Enforcemont Block Great
39,448
39,448
Fair Value Adj. Reserve
1,458
1,458
Slate Gas Tax Fund
1,414,500
545,500
160,ODD
1,800,00D
Appropriations Reserve
2,476,632
454.257
2.022,375
Fair Value Adj. Reserve
91,243
91,243
Reserve for Encumbrances
1,612,374
1.612,374
Traffic Congestion Relief Fund
210,500
152,500
363,000
Appropriations Reserve
244,532
141,802
102,730
Fair Value Adj. Reserve
10,698
10,698
Reserve for Encumbrances
Measure M Fund
Turnback
1,026,683
1,355,000
37,747
1.729,455
689.975
Fair Value Adj. Reserve
37,747
37,747
Turnback Encumbrances
747,678
747,678
Competitive
50,318
780,000
8,141
822,177
Competitive Encumbrances
8,8135
8.885
Bikes S Trailways SB821
1.500
1,500
Approprlation Reserve
110,205
2,588
57,933
54,860
Fair Value Adj. Reserve
1,088
1,088
Reserve for Encumbrances
AHRP Fund
1,080,000
1,080,000
Apprepriations Reserve
Reserve for Encumbrances
Title and Submerged Land Fund
6,392,339
1,924
3,202,178
1,682,912
1.509,173
Appropriation Reserve
Fair Value Adj. Reserve
1,924
1,924
Reserve for Encumbrances
294,876
294,876
Upper Bay Reserve
238.622
75,000
313,822
Contributions Fund
5.943.682
1.834,687
4,108,995
Appropriations Reserve
1.834.687
1,834,687
Reserve for Encumbrances
7,501
7,501
Circulation and Transportation Fund
1,647,312
1,647,312
Appropriations Reserve
4,964,777
1,543.920
3,420,657
Fair Value Adj. Reserve
103,392
103,392
Reserve for Encumbrances
379,830
379.830
Building Excise Tax Fund
182,500
92,500
275.000
Appropriations Reserve
134,106
82.255
51,851
20
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
SUMMARY OF ESTIMATED 2002 -03 YEAR END FUND BALANCES
10,245
Estimated Estimated
Estimated
Actual Estimated Budget Capital
Year End
Fund Balance Revenue Transfers Transfers Expendinuras Improvemente
Fund Balance
Fund l Account 2001 -02 2002-03 In Out 2002 -0 200243
2002A3
Fair Value Atli. Reserve
10,245
10.245
Reserve for Encumbrances
114,084
114,084
Errvimnmental Liability Fund
487,000
31,230
419,259
98,971
Appmpriatim Reserve
1,891,275
419,259
2,310,534
Fair Value Ad]. Reserve
31,230
31,230
Oil Spill Remediation Fund
150,000
680.313
830.313
Appropriation Resarve
1.448.043,
601,887
846,156
Fair Value Adj. Reserve
78,426
78,426
Reserve for Encumbrances
587 ,851
587,851
Newport Annexation Funds
Receipt Fund
6.800,000
221,000
67,649
288,649
6.800.000
Fair Value Adj. Reserve- Receipt
67.649
67,649
Allocation Fund
1,235,822
7,478
1,243.300
Fair Value Adj. Reserve- A9ocation
11,938
11,938
Balding Fund
7,000,000
227,500
69,639
140,000
45,720
7,111,419
Fair Value Adj. Reserve- Building
69,639
69,639
Library Debt Service Fund
Appropriation Reserve
592,238
592.238
Reserve for Debt Service
567,005
567,005
Assessment District Projects
2,770,155
2,770,155
Appropriation Reserve
91.386
91.386
Reserve for Encumbrances
152,184
1524184
CfOSA Fund
352,320
54,047
298.273
Appropriation Reserve
4.913202
153,690
5,066,892
Fail Value Adj. Reserve
99.643
99,643
Reserve for Encumbrances
288274
288.274
Bonita Carryon Development Fund
144.986
144.966
Appropiabon Reserve
667,401
667,401
Reserve for Encumbrances
144.986
144,966
Newport Bay Dredging Fund
15
15
Pennanenl Endowmenl
3,000
3.800.000
3,803.000
Appropriation Reserve
15
20
35
Fair Value Adj. Reserve
5
5
Insurance Reserve Fund
Workers' Compensation Reserve
5,904,489
3.237,962
139,014
2,800.000
6.481.465
Liability Reserve
719,721
1,880,279
2.600,000
Fair Value Adj. Reserve
139.014
139,014
Retiree Medical Furl
Current Contributions
1,047.089
7,589
1,039.500
Sinking Fund
1,215.565
281,487
30,973
1,528,025
Fair Value Adj. Reserve
23.384
23,384
Compensated Abaense Fund
169,612
28,597
198,209
Appropriation Reserve
1,431,851
198,209
1,200,000
430,060
Fair Value Adj. Reserve
28,597
28,597
Equipment Fund
Equipment Maintenance
1,523,808
94,190
1,507,998
110,000
Equipment Replacement
6,358,438
2.727,000
124,225
219,190
4,322,399
4,668,074
Fee Value Adj. Reserve
124,225
124,225
Water Enterprise Fund
17,493,171
4,250,157
13,488,038
8.255,290
Water System Reserve
10,126,177
4,707,921
5,418,256
Future Infrastructure Reserve
6,664,842
819,350
7,484,192
Fair Value Adj. Reserve
361,586
361,588
Reserve for Encumbrances
3,701,664
3,701,664
Wastewater Enterprise Fund
2.972.000
987,086
1,856,995
2,102,091
Wastewater System Reserve
1,522,807
218,981
1,303,826
Future Infrastructure Reserve
1,034,291
701,492
332,799
Fair Value Adj. Reserve
66,613
66,613
Reserve for Encumbrances
1,255.837
1.255.837
TOTAL
107,056.650
161.632,876
32,388.938
32,388,938
131,508,824
33.699,559
103,481,143
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SUMMARY OF ESTIMATED 2003 -04 YEAR END FUND BALANCES
99,369,719
Estimated
Estimated
Estimated
Estimated Estimated Budget
Capital
Year End
Fund Balance Revenue Transfers Transfers Expenditures
Improvements
Fund Balance
�undf Account 2002 -03 2003411 In Out 2003 -04
200304
2003 -04
General Fund
99,369,719
6,405,572
1,453,787
101,219,635
3,101,869
Contingency Reserve
10,486,056
341,189
10,827,245
Stabilization Reserve
2,097,211
68,238
2,165,449
Change in Fair Value of Investments
Appropriation Reserve (operating)
1880661
232,978
409,427
1,704,212
Appropriation Reserve (capital)
2,320,532
2,320,532
Reserve for Inventories
188,562
188,562
Reserve for Encumbrances
2,641,059
2,641,059
Reserve for Long term receivables
501000
50,000
Paramedic Program (Hoag)
160,460
50,000
210,460
Recreation Instruction Reserve
152,875
20,000
172,875
Senior Citizen Site
12,679
11,000
23,679
Park In Lieu Fees
826,764
192,124
1,018,888
Off Street Parking
43,891
10,000
53,891
In Lieu Parking Fees
164,943
40,000
204,943
Neighborhood Enhancement Res. A
56,470
40,000
96,470
Neighborhood Enhancement Res.B
538,504
295,000
75,000
291,000
467,604
Reserve for Capital Improvement
2,000,000
2,000,000
Reserve for PERS Rate Changes
6,000,000
6,000,000
29,620,667
99,369,719
7,706,101
4,258,746
101,219,635
4,411,757
26,806,349
Ackerman Donation Fund
190,000
5,000
185,000
Appropriations Reserve
219,661
5,000
224,661
Reserve for Encumbrance
CDBG Fund
59,640
426,000
15.450
388,150
50,000
32,040
Appropriation Reserve
AQMD Fund
(56,389)
90,000
45,000
25.000
(36,389)
Asset Forfeiture Fund
256,359
256,359
SLESF - COPS Fund
140,000
150,279
(10,279)
Local Law Enforcement Block Grant
40.000
40,000
State Gas Tax Fund
1,412,500
1,338,600
160,000
2,591,100
Appropriation Reserve
2,022,375
262,943
Reserve for Encumbrances
1,612,374
1,075,657
536.717
Traffic Congestion Relief Fund
34,000
34,000
Appropriations Reserve
102,730
34,000
68,730
Reserve for Encumbrances
Measure M Fund
Tumback
689,975
1,305,000
1,086.000
908,975
Turnback Encumbrances
747,678
747,678
Competitive
822,177
565,000
1,017,849
369,328
Competitive Encumbrances
8,885
8,885
Bikes 8 Trailways SB821
Appropriation Reserve
54,860
54,860
Reserve for Encumbrances
AHRP Fund
78,908
78,908
Appropriations Reserve
Reserve for Encumbrances
Tide and Submerged Land Fund
6,366,506
65,326
3,367,590
1,685,776
1,378,466
Appropriation Reserve
Reserve for Encumbrances
294,876
65,326
229,550
Upper Bay Reserve
$13,822
70,000
383.822
Contributions Fund
5,872,791
1,645,759
7,518,550
Appropriation Reserve
1,834,687
1,645,759
188,928
Reserve for Encumbrances
7,501
7,501
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SUMMARY OF ESTIMATED 2003 -04 YEAR END FUND BALANCES
Estimated Estimated Estimated
Estimated Estimated Budget Capital Year End
Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Betanee
FuntllAC unt 2002.03 2803-04 In Out 2003-04 2003 -04 2003-04
Circulation and Transportation Fund
3,048,392
80,000
2.968,392
Appropriation Reserve
3,420,857
3,048,392
372,465
Reserve for Encumbrances
379,830
379,830
Building Excise Tax Fund
150,000
151,740
301,740
Appropriation Reserve
51,851
51,851
Reserve for Encumbrances
114,084
99,889
14,195
Environmental Liability Fund
487,000
387,000
100,000
Appropriation Reserve
2,310,534
387,000
2,697,534
Oil Spill Remediatlon Fund
1,324,490
Appropriation Reserve
846,156
Reserve for Encumbrances
587,851
109,517
Newport Annexation Funds
Receipt Fund
61800,000
10,600,000
Allocation Fund
Building Fund
7,111,419
7,251.419
Assessment District Projects
412,299
243,570
655,869
Appropriation Reserve
91,386
91,386
Reserve for Encumbrances
152,184
152,184
CIOSA Fund
20,000
1,120,000
1,140,000
Appropriation Reserve
5,066,892
11120,000
3.946,892
Reserve for Encumbrances
288,274
288,274
Bonito Canyon Development Fund
Appropriation Reserve
667,401
667,401
Reserve for Encumbrance
Newport Bay Dredging Fund
permanent Endowment
3,803,000
3,803,000
Appropriation Reserve
35
15
50
Insurance Reserve Fund
Workers' Compensation Reserve
6,481,465
3,251,921
1,969,935
7,763.451
General Liability Reserve
1,881,197
3,560,496
(1,679,299)
Retiree Medical Fund
Current Contributions
1,056,694
1,039,500
17,194
Sinking Fund
288,860
288,860
Compensated Absence Fund
Appropriation Reserve
430,060
755,831
Equipment Fund
Equipment Maintenance
1,705,421
143,818
1,561,603
Equipment Replacement
4,668,074
2,875,084
18,818
125,000
2,190,157
179,977
5,066,842
Water Enterprise Fund
17,459,067
4,394,555
14,741,422
7,083,200
29,000
Water System Reserve
5,418,256
31,089
5,449,345
Future Infrastructure Reserve
7,484,192
4,425,644
3,058,548
Reserve for Encumbrances
3,701,664
3,701,664
Wastewater Enterprise Fund
2,912,000
955,337
2,251,337
1,616,000
Wastewater System Reserve
1,303,826
622,538
681,288
Wastewater Infrastructure Res.
332,799
332,799
Reserve for Encumbrances
1,255,837
1,255,837
TOTAL
103,479,685
155,183,753
24,302,462
24,302,462
134,327,334
33,357,390
89,214,432
23
2003 -04 FUND TRANSFERS - ALL FUNDS
Transfer In (From General Fund Reserves):
Current Year Operations $
2,395,532
Contingency Reserve
341,189
Stabilization Reserve
68,238
Change in Fair Value of Investments
-
Appropriations Reserve (operating)
232,978
Transfer In (From Current Year Operations):
Appropriations Reserve (capital)
-
Paramedic Program (Hoag)
50,000
Recreation Instruction Reserve
20,000
Senior Citizen Site
11,000
Park In Lieu Fees
192,124
Off Street Parking
10,000
In Lieu Parking Fees
40,000
Neighborhood Enhancement Res. A
40,000
Neighborhood Enhancement Res. B
295,000
Reserve for Capital Improvement
-
Reserve for PERS Rate Changes
-
Transfer In (From Other Funds):
Gas Tax Fund
160,000
Tidelands Fund
3,297,590
CDBG Fund
15,450
AQMD Fund
45,000
Circulation & Transportation Fund
80,000
Equipment Maintenance Fund
125,000
Equipment Replacement Fund
125,000
Newport Annexation Funds
162,000
Total Transfers In $
7,706,101
Transfer Out (To General Fund Reserves):
Current Year Operations $ 891,102
Contingency Reserve -
Stabilization Reserve
Change in Fair Value of Investments -
Appropriations Reserve (operating) 409,427
Transfer Out (To Current Year Operations):
Appropriations Reserve (capital) 2,320,532
Paramedic Program (Hoag) -
Recreation Instruction Reserve -
Senior Citizen Site -
Park In Lieu Fees -
Off Street Parking -
In Lieu Parking Fees -
Neighborhood Enhancement Res. A -
Neighborhood Enhancement Res. B 75,000
Reserve for Capital Improvement -
Transfer Out (To Other Funds):
Library Debt Service Fund 562,685
Total Transfers Out $ 4,258,746
Ackerman Donation Fund Ackerman Donation Fund
Transfer In (From): Transfer Out (To):
Appropriation Reserve $ 5,000 Fund Balance $ 5,000
Total Transfers In $ 5,000 Total Transfers Out $ 5,000
Transfer In (From):
Appropriation Reserve
CDBG Fund
Total Transfers In
24
E
DBG Fund
Transfer Out (To):
General Fund
Appropriation Reserve
CDBG Fund
Total Transfers Out
$ 15,450
$ 15,450
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2003 -04 FUND TRANSFERS - ALL FUNDS
AQMD Fund AQMD Fund
Transfer In (From): Transfer Out (To):
General Fund $ 45,000
Total Transfers In $ Total Transfers Out $ 45,000
State Gas Tax Fund
State Gas Tax Fund
Transfer In (From):
Transfer In (From):
Transfer Out (To):
Transfer Out (To):
$
Fund Balance
$ 1,338,600
General Fund
$ 160,000
Appropriation Reserve
262,943
Reserve for Encumbrance
1,075,657
Total Transfers In
$ 1,338,600
Total Transfers Out
$ 1,498,600
Traffic Congestion Relief Fd. Traffic Congestion Relief Fd.
Transfer In (From): Transfer Out (To):
Appropriation Reserve $ 34,000 Fund Balance $ 34,000
Total Transfers In $ 34,000 Total Transfers Out $ 34,000
Transfer In (From):
Tumback Fund Balance
Turnback Encumbrances
Competitive Encumbrances
Competitive Fund Balance
Total Transfers In
Transfer Out (To):
Turnback Fund Balance
Tumback Encumbrances
Competitive Encumbrances
Competitive Fund Balance
Total Transfers Out
S -
Bikes & Trailways (SB821) Bikes & Trailways (SB821)
Transfer In (From): Transfer Out (To):
Fund Balance $ Appropriation Reserve $
Reserve for Encumbrance
Total Transfers In $ Total Transfers Out $ -
AHRP Fund
AHRP Fund
Transfer In (From):
Transfer Out (To):
Fund Balance
$
Fund Balance $
Total Transfers In
$
Total Transfers Out $
Transfer In (From):
Reserve for Encumbrances
Tidelands Fund
Total Transfers In
$ 65,326
70,000
$ 135,326
Transfer Out (To):
General Fund
Reserve for Encumbrances
Upper Bay Reserve
Tidelands Fund
Total Transfers Out
$ 3,297,590
70,000
65,326
$ 3,432,916
25
2003 -04 FUND TRANSFERS - ALL FUNDS
Contribution Fund Contributions Fund
Transfer In (From): Transfer Out (To):
Fund Balance $ 1,645,759 Appropriation Reserve $ 1,645,759
Total Transfers In $ 1,645,759 Total Transfers Out $ 1,645,759
Transfer In (From):
Fund Balance $ 3,048,392
Reserve for Encumbrance
Total Transfers In $ 3,048,392
Transfer Out (To):
General Fund
Appropriation Reserve
Reserve for Encumbrance
Total Transfers Out
$ 80,000
3,048,392
$ 3,128,392
Building Excise Tax Fund Building Excise Tax Fund
Transfer In (From): Transfer Out (To):
Appropriations Reserve $ Reserve for Encumbrances $ 99,889
Reserve for Encumbrances - Appropriation Reserve 51,851
Fund Balance 151,740 Fund Balance
Total Transfers In $ 151,740 Total Transfers Out $ 151,740
Newport Annexation Funds Newport Annexation Fund
Transfer In (From): Transfer Out (To):
Receipt Fund $ - Receipt Fund $ 1,362,000
Allocation Fund 1,200,000 Allocation Fund -
Building Fund - Building Fund -
Total Transfers In $ 1,200,000 Total Transfers Out $ 1,362,000
Library Debt Service Fund Library Debt Service Fund
Transfer In (From): Transfer Out (To):
General Fund $ 562,685 $
Total Transfers In $ 562,685 Total Transfers Out $
26
Environmental Liability Fund
Environmental Liability Fund
Transfer In (From):
Transfer Out (To):
Appropriation Reserve
$
387,000
Fund Balance
$
387,000
Total Transfers In
$
387,000
Total Transfers Out
$
387,000
Oil Spill Remediation Fund
Oil Spill Remediation Fund
Transfer In (From):
Transfer Out (To):
Appropriation Reserve
$
1,324,490
Fund Balance
$
1,324,490
Total Transfers in
$
1,324,490
Total Transfers Out
$
1,324,490
Newport Annexation Funds Newport Annexation Fund
Transfer In (From): Transfer Out (To):
Receipt Fund $ - Receipt Fund $ 1,362,000
Allocation Fund 1,200,000 Allocation Fund -
Building Fund - Building Fund -
Total Transfers In $ 1,200,000 Total Transfers Out $ 1,362,000
Library Debt Service Fund Library Debt Service Fund
Transfer In (From): Transfer Out (To):
General Fund $ 562,685 $
Total Transfers In $ 562,685 Total Transfers Out $
26
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2003 -04 FUND TRANSFERS - ALL FUNDS
Transfer In (From):
Appropriation Reserve
Reserve for Encumbrance
Fund Balance
Total Transfers In
243,570
$ 243,570
Transfer Out (To):
Appropriation Reserve
Reserve for Encumbrance
Fund Balance
Total Transfers Out
91,386
$ 152,184
$ 243,570
CIOSA Fund CIOSA Fund
Transfer In (From): Transfer Out (To):
Fund Balance $ 1,120,000 Appropriation Reserve $ 1,120,000
Total Transfers In $ 1,120,000 Total Transfers Out $ 1,120,000
Bonita Canyon Fund Bonita Canyon Fund
Transfer In (From): Transfer Out (To):
Fund Balance $ Appropriation Reserve $
Reserve for Encumbrance
Total Transfers In $ Total Transfers Out $
Retiree Medical Fund Retiree Medical Fund
Transfer In (From): Transfer Out (To):
Fund Balance $ Appropriation Reserve $
Reserve for Encumbrance
Total Transfers In $ Total Transfers Out $
Insurance Reserve Fund Insurance Reserve Fund
Transfer In (From): Transfer Out (To):
Fund Balance $ Appropriation Reserve $
Reserve for Encumbrance
Total Transfers In $ Total Transfers Out $
Equipment Fund Equipment Fund
Transfer In (From): Transfer Out (To):
Equipment Maintenance $ 18,818 General Fund Overhead $ 125,000
General Fund Overhead 125,000
Equipment Replacement 18,818
Total Transfers In $ 18,818 Total Transfers Out $ 268,818
Water Enterprise Fund Water Enterprise Fund
Transfer In (From): Transfer Out (To):
Water Fund Balance $ 4,394,555 Water Infrastructure Reserve $ 4,425,644
Future Infrasturucture Reserve 31,089 Water System Reserve -
Water System Reserve - Water Enterprise Fund
Total Transfers In $ 1425,644 Total Transfers Out $ 4,425,644
27
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in
CITY COUNCIL
C +
o C
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To protect Newport Beach's unique quality of life for the full enjoyment ■
of its residents, visitors, and business owners and to direct the ■
efficient and effective delivery of municipal services ■
THE NEWPORT BEACH CITY COUNCIL ■
Running a city is a bit like running a corporation. The seven members of the Newport Beach City ■
Council — each of whom represent one of seven districts but are elected to their positions by ■
the voters of the entire city — serve as the City's "board of directors." Being a council member
is considered a part-time job, although the time commitment — from early morning meetings ■
with residents to Council meetings that can run late into the night — often requires 30* hours
per week. In accordance with the City Charter, the City Council hires a "chief executive officer" ■
— called the City Manager — to run the day -to -day operations of the City "corporation." The ■
City Manager, the City Clerk, and the City Attorney are the only city employees directly hired
by the City Council. ■
The City Council has two primary tools to implement policy — the City's .yearly budget ■
(summarized as this Resource Allocation Plan) and the various priorities that the Council sets ■
at its twice -a -month public meetings. For the year 2003 -04, the Council plans to follow these
efforts closely: ■
- -- 2003 -04 Council Efforts - -- ■
• Managing the City's resources prudently in anticipation of the State of California's significant
deficit and sluggish economic times. ■
• Participating with the community in an update of the City's General Plan (the document ■
that guides Newport Beach's residential, commercial, open space, industrial, and other
land uses) and the development and certification of a Local Coastal Program (LCP).
• Aggressively improving water quality and habitat in ■
Newport Bay and the ocean shoreline along Newport
Beach. ■
• Ensuring the timely completion of roads, streets, water ■
and wastewater systems, and parks and medians. ■
• Planning and constructing a state -of- the -art joint use ■
library at Mariner's Elementary School. ■
• Studying the possible transfer of redevelopment ■
authority within the Santa Ana Heights community from ■
the County of Orange to the City. ■
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• Effectively transitioning services to the communities of East Santa Ana Heights and Bay
Knolls.
• Overseeing the implementation of the 2002 Extension to the Settlement Agreement for
John Wayne Airport that helped keep JWA from significantly and adversely impacting
Newport Beach.
The City Council's budget includes the costs of the City's membership in key associations
that work towards common municipal purposes, like the League of California Cities and the
Southern California Association of Governments (SCAG).
2000-01 2001 -02 2002 -03 2003 -04
Actual* Actual* Estimated* Proposed*
Salaries and Benefits
$
137,600
$
141,368
$
144,105
$
141,893
Maintenance and Operations
$
2,760,636
$
2,633,606
$
934,925
$
744,525
Capital Outlay
$
37,178
$
5,169
$
14,185
$
7,000
Human Services
$
24,600
$
25,000
$
25,000
$
25,000
Total
$
2,960,014
$
2,805,143
$
1,118,215
$
918,418
* Includes Airport Growth Control
expenditures
c c.
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CITY CLERK
`o
To provide service to the Mayor and City Council, City Manager, administrative
■
y E
departments, and the public in a courteous, timely, and efficient manner
■
a
a
while remaining neutral and impartial.
N
Council Policy Manual; Boards, Commissions and Committees Manual; application blanks
■
To improve the administration of the affairs of the City Clerk's office consistent
with applicable laws and through sound management practices to provide
■
•
easier access to local government and fulfill our responsibility to
■
the residents of Newport Beach.
■
•
The City Clerk attends all meetings of the City Council and serves as Clerk of the Council. Some
■
of the primary responsibilities performed by the City Clerk are:
■
W
Prepares and publishes agendas for City Council meetings in accordance with the legal
•
requirements for public meetings.
■
a
Records and maintains the proceedings of the City Council meetings, including an index of
■
c a
the City Council actions.
•
Maintains official records associated with formal actions of the City Council, assists
■
•
the public with research and retrieval of information and retrieves and certifies public
■
documents.
•
Maintains the document imaging system in order to reduce staff time in searching,
■
retrieving and copying records, as well as providing storage for permanent records.
■
•
Provides staff and the residents with online access to the Newport Beach Municipal Code;
Council Policy Manual; Boards, Commissions and Committees Manual; application blanks
■
and vacancy notices for Boards and Commissions; City Council agendas, minutes, and staff
reports.
■
•
Assists the public in understanding and participating in the decision and policy making
■
process.
•
Maintains Appointive List as required under Maddy Appointive List Act (for Boards and
■
Commissions).
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•
Processes legal publications, postings and notices.
•
Ensures accurate codification of City- adopted ordinances.
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•
Acts as Filing Officer for the Political Reform Act of 1974 regulations (campaign disclosure
■
forms and statements of economic interest).
•
Receives and opens bids for City projects.
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•
Receives and processes claims for damages and, summons and complaints against the
■
City.
•
Serves as the City's Election Official and receives petitions relating to initiatives,
■
referendums or recalls.
■
•
Serves as custodian of the official records of the City and maintains custody of the City
Seal.
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•
Executes all ordinances, resolutions and contracts.
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•
Administers oaths, affirmations and acknowledgements.
•
Processes passport applications in accordance with U.S. Department of State procedures.
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Since the City was incorporated in 1906, the City Clerk's office has kept the official records of the City Council. The office is also
responsible for the preparation of agendas, minutes, and agenda packets for City Council meetings, as well as processing legal
publications and claims. in addition, the City Clerk serves as the City's Elections Official and acts as Filing Officer for campaign
disclosure forms and statements of economic interest in accordance with the Political Reform Act of 1974. The City Clerk's office
is designated as an official Passport Acceptance Facility by the U.S. Department of State.
Salaries and Benefits
Maintenance and Operations
Capital Outlay
Total
Elections
Grand Total
Service Indicators
2000 -01 2001 -02 2002 -03 2003 -04
Actual Actual Estimated Proposed
$ 213,893 $ 230,725 $ 248,196 $ 263,015
$ 25,030 $ 30,785 $ 66,110 $ 37,710
Council Meetings, Regular
Council Meetings, Special or Adjourned
Resolutions adopted
Ordinances adopted
Municipal elections
Registered voters
Municipal Code Supplement pages distributed
Claims /Summons and Complaints processed
Contracts /Agreements processed
Notices of Completion /Release Bonds
Documents processed to Orange County Recorder
Pages scanned into Document Imaging System
Passports processed
'Newport Coast annexed (1/1 /02)
"Passport service began (2/4/02)
2000 -2001
Actual
23
17
103
19
1
47,390
28,371
125
103
20
30
47,500
n/a
2001 -2002
APt ... I
23
25
92
28
1
52,212
56,595
157
119
26
28
33,600
265
2002 -2003
Fetimntorl
23
25
90
30
1
51,864
40,000
180
120
25
40
35,000
700
2003 -2004
Projected
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25
90
30
0
52,500
40,000
17a
120
25
40
35,000
800
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aTYMAMAGER
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To maintain the delivery of high quality municipal services and
legislate and manage the affairs of the city according to law and
for the benefit of residents and property owners
THE CITY MANAGER
The City Council appoints the City Manager to make sure the City's. operations run effectively.
The City's Charter prescribes specific duties to the City Manager, including the power to appoint
department directors and to prepare and present the annual budget. The Charter also directs
the City Manager to report back to the Council each year on the fiscal operations of the City, to
see that the City follows the laws of the Charter and the State of California, and more. The City
Manager implements the direction of the City Council to ensure that the priorities and interests
of the Council are achieved.
In addition to attending Council meetings, the City
Manager convenes meetings of the City department
directors and of individuals and groups throughout the
City.. Other topics more regional in nature are also on the
City Manager's plate. The City Manager's Office monitors
the political and economic environment outside the city
to ensure that outside forces do not compromise Newport
Beach's quality of life, public safety system, or its
finances. In 2003 -04, these external issues may include:
The State of California's operating deficit and the State's past willingness to take local
governments' revenues to solve previous deficits.
• Implementing the 2002 Extension of the Settlement Agreement for John Wayne Airport.
• Positioning the City to effectively compete for State grant funding for new parks projects.
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The City Manager's budget includes three key divisions — Code Ft Water Quality Enforcement,
■ Harbor Resources, and Public Information. Because the strategic issues supervised by the City
can require the use of specialized expertise, this budget also includes funds for short-term
contracts with consultants.
Code l3 Water Quality Enforcement Division
The City's water quality and water conservation efforts will expand significantly in FY 2003 -
04 given the community's strong interest in improving our recreational waters (the Bay and
ocean shoreline). This division -- which has its roots in the Planning Department -- will be
one of the very few parts of city government to expand in FY 2003 -04. Code It Water Quality
Enforcement Officers will be on the streets educating businesses and residents about "best
management practices" (BMPs) for water conservation and water quality. At the same time,
they'll be ensuring that community standards remain high (traditional code enforcement) and
that persons doing business in the City are appropriately licensed.
Public Information Division
The Public Information Office follows a comprehensive Plan designed to improve communication
between the City and our residents and businesses. The Plan includes e- mailed newsletters,
. effective use of the Web site, and cable TV. The Division will focus on completing two new cable
franchise agreements in 2003 -04 and implementing the public, governmental, and educational
( "PEG ") programming that may result from the agreements.
Harbor Resources Division
More than 1200 individuals and businesses operate a pier, marina, or mooring in Newport Harbor
■ and therefore require a formal permit to access and use this resource. Habitat protection,
water quality improvement, and the myriad regulations that direct the City to comply with the
federal Clean WaterAct, the Coastal Act, and the City's Harbor Policy demand specific attention
by the Harbor Resources staff. The Harbor Commission, a seven- member board appointed
directly by the City Council -- plays an important role here, too. The Harbor Resources Division
■ includes parking lots administration and an innovative tide pool rangers program, and is housed
at the Balboa Yacht Basin off of Harbor Island Drive.
2000 -01 2001 -02 2002 -03 2003 -04*
Actual Actual Estimated Proposed
Salaries and Eeneflts
$
1,314,880
$
1,498,430
$
1,521,094
$
1,904,035
Maintenance and Operations
$
355,369
$
268,764
$
507,569
$
679,710
Capital Outlay
$
35,479
$
23,753
$
18,848
$
50,500
Total
$
1,705,729
$
1,790,947
$
2,047,511
$
2,634,245
* Code & water Quality Enforcement Division added.
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HUMAN RESOURCES
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To increase the City's effectiveness through recruitment and retention of
employees committed to providing quality public service that meets the
goals and objectives set by the City Council and the City Manager.
We further this mission by the development of systems which recognize the value
of each employee and provide the necessary tools to recruit, retain, and
develop a workforce capable of high performance.
We accomplish this mission by having a "customer first" attitude;
demonstrating a spirit of cooperation; being a trusted and valued source of
human resources knowledge and expertise; and by being responsive to and
aware of internal and external customer needs.
Department Highlights FY 2002 -03
The Human Resources Department continued the coordination and consolidation of the recruitment
process by working with the various City Departments to centralize the part-time recruitments. This
joint effort relieved the departments of the labor intensive aspects of recruitments yet maintained
full involvement in the selection of staff as well as ensuring consistency of the application process
throughout the organization. We were also able to assist Fire by coordinating the firefighter pre-
employment process. Technology played an important role this fiscal year The Department worked
with MIS to implement an interactive Web site with the ability to submit applications online and
view the salary schedule and job descriptions. The Department enhanced the City's employees
benefit training, open enrollment, and health fair. This past fiscal year the Department was also
involved in changing health plan carriers and adding the flexible spending account "Flex Card."
These efforts resulted in increased customer service and satisfaction. The gym was also enhanced
with the facility receiving a new coat of paint, carpet replaced, and equipment upgraded. Last
but not least, the supervisory management training program was completed for five classes at
the end of the calendar year with a four -hour refresher class held in the spring. An Introduction
to Supervision training program was also developed consisting of eight three -hour sessions. Two
classes were conducted in the spring.
The Department provides the following services and programs:
• Recruit and Selection
• Employee Training
• Discipline and Grievances
• MOU Administration
• Performance Evaluation System
• Wellness and Fitness Center
• Employee Assistance Program
• Deferred Compensation
• Disability Retirement
• Workers Compensation
• Classification and Compensation
• Civil Service Board Support
• General Liability Insurance
• Records Management
• Employee Orientation
• Benefits Administration
• Labor Relations
• Personnel Policies
• Retiree Medical
• Safety Program
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Human Resources Objectives FY 2003 -04
• Develop a Citywide performance evaluation system
• Continued training of full -time employees on our new drug /alcohol policy
• Organize and conduct three lunch and learn programs with topics to help employees balance
work and family issues
• Develop and implement FMIA training and procedures
• Coordinate with MIS to create an online personnel action form (PAF)
Budget Highlights FY 2003 -2004
We received a slight decrease in our budget. We intend to continue to provide the toots and
training needed to keep current with human resources related laws and procedures. Citywide
training is still a high priority with FMLA and FLSA supervisor training being the the critical training
areas that will be addressed this fiscal year.
On the Risk Management front, our insurance renewals for the budget are estimated at another
35 -50% increase due to continued fluctuations and volatility in the insurance markets.
Salaries and Benefits
Maintenance and Operations
Capital Outlay
Total
Resources
Director
Office Assistant Assistant to
the HR Director
HR Operations I I Risk Manager
Manager
HRAnalyst I I HRAssjstant I I HR Analyst
2000 -01 2001 -02 2002 -03 2003 -04'
Actual Actual Estimated Proposed
$ 467,291 $ 673,207 $ 777,923 $ 820,956
$ 455,246 $ 491,388 $ 460,275 $ 401,660
$ 36,457 $ 91819 $ 33,000 $ 8,000
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OTYATTORNEY
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To represent and /or advise City Council, Boards and Commissions,
and City Staff with respect to all legal matters
pertaining to the City
• To work with Risk Management to provide effective in -house defense of tort liability claims
by full -time Deputy City Attorney, and support code enforcement efforts when litigation
becomes necessary.
• To maintain an accessible attorney staff and provide timely responses to formal and informal
requests for legal advice.
• To work with other City department heads in developing legal strategies for implementing
Council goals, identifying legal issues to surrounding community development proposals
and responding to community concerns about traffic and quality of life.
• To present reasonable and cost effective solutions to legal problems without compromising
the interests of the City, its officers, or employees.
Service Indicators
Requests for Opinions /Advice (In- house)
Council, Board, and Commission Meetings
Preparation/ Review of Contracts, MOUs, Agreements
Litigation Caseload
Code Enforcement Caseload
Development/ review of Resolutions and Ordinances
Court and Hearing Appearances
Public Assistance (phone or in person, by attorney
and secretarial staff)
Legislative Advocacies
2001 -2002 2002 -2003 2003 -2004
Actual Estimated Projected
2,100 3,200 5,250
95 100 100
250 200 300
80 150. 150
50 100 120
90 75 75
125 100 100
5,200 5,400 7,200
50 25 20
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One City Attorney
One Assistant City Attorney
One Deputy City Attorney
One Administrative Assistant to the City Attorney
One Department Assistant
One Part -time Contract Attorney
Department Functions
The City Attorney acts as the legal advisor and counsel for the City Council, City Boards and
Commissions, City Manager, and all City Departments. Some of the primary functions of this
office are to:
• Render legal opinions and advice to City Council and City staff.
• Review proposed contracts, bond financing papers, and insurance policies.
• Monitor, control, defend against liability claims and lawsuits.
• Attend meetings of the City Council and Planning Commission, as well as other boards,
committees, and commissions as required and render legal advice on agenda items.
• Prepare, review drafts, and assist in the negotiation of agreements to which the City is
a party.
• Draft, analyze, and lobby for legislation necessary to achieve City Council goals.
• Prepare or review ordinances, resolutions, deeds, pleadings, and other legal
documents.
• Appear before courts and administrative tribunals to represent the City's interests in
regulatory and personnel hearings and appeals.
2000 -01 2001 -02 2002 -03 2003 -04
Actual Actual Estimated Proposed
Salaries and Benefits
$
541,902
$
565,631
$
587,694
$
682,808
Maintenance and Operations
$
133,341
$
120,591
$
231,178
$
250,816
Capital Outlay
$
1,043
$
2,450
$
1,000
$
4,000
Total
$
676,286
$
688,672
$
819,872
$
937,624
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ADMINISTRATIVE SERVICES
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To provide highest quality Management Information Services,
Financial Management, and a variety of support services
for City Officials, the public, and other departments
The Organization
The Administrative Services Department is a composite organization that performs a diverse
collection of services. The Resource Management Division is the executive division of the
Department that oversees four functional divisions: Fiscal Services, Management Information
Services, Revenue, and Accounting. On the surface, our primary purpose is to provide financial
and information technology services to the frontline public serving departments. However, we
are also charged with the most paramount objective of a public agency; that is to provide
prudent custodial services of publicly entrusted resources. Treasury, Debt Management,
Budgeting, Internal Control, Property Control, Purchasing and Annual Financial Reporting are
all examples of Administrative Services' responsibility to be the financial steward for the entire
organization.
Although many of the services provided by the Department, including payroll, accounts payable,
print shop /mail room, purchasing/ warehousing, and Management Information Services, are
provided in support of other City Departments, in some cases the Department serves the public
directly. Examples of services provided directly to the public by the Department include:
licensing, cashiering, water billing and maintenance of the City's Web Site.
Accounting
Staffing: 7 plus .75 FTE
$686.001
General Accounting
Payroll
Property Control & Fixed
Asset Tracking
Audit Coordination
Debt Administration
Financial
Mgt. Information Services
Staffing: 17 plus .5 FTE
$2,126,403
Computer Applications Support
Telecommunications
Geographic Information System
PC Technical Support
Network Management
Database Management.
Staffing: 12 plus 2.89 FTE
Cash Management
Purchasing
Warehousing it Inventory Control
Printing It Reproduction
Postal Services
Remittance Processing
Accounts Payable
Resource Management
Staffing: 3
$409,724
Budget Management
Investment Management
Internal Control
'does not include Ackerman
Scholarship fund
Revenue
Staffing: 10 plus 1.33 FTE
Municipal Billing
Intergovernmental Transfers
Licenses
Regulatory Permits
Revenue Development
Receivables & Collections
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■ Mission and Goals
■ The Department's Mission and day -to -day activities cover a wide range of functions for the City.
The Department's customers consist of a large number of members of the public, as well as
every department in the City. A necessary function of the organization is to impose structure
■ and control on a variety of procedures, such as budgeting, purchasing, vendor payables,
. property control, travel claims and employee reimbursements. However, it is important for the
Department's energy to focus on customer service and innovation, rather than on enforcing
■ restrictions, in the process of achieving the Department's primary goals:
• To provide efficient and secure cash management and investment service, emphasizing
safety, liquidity, and yield, in that order.
■
• To consolidate, develop, and maintain a dynamic, progressive, service oriented Management
■ Information System for the City. This includes hardware, software, and networking. It
■ encompasses PC operations, Citywide "mainframe" applications, the Geographic Information
System, and Telecommunications support.
■ • To maintain functional and cost effective payroll and benefit services.
■ • To develop and maintain a revenue structure, including tax based revenues, fees, and
■ charges, which is fair, equitable, and efficient.
■ • To provide appropriate municipal licensing and regulatory services as directed.
■ • To develop, operate, and maintain reliable and responsive accounts payable and municipal
■
billing/ receivables systems.
■ • To provide thorough, accurate, timely, and award -worthy accounting and financial
reporting.
• To provide responsive and cost effective centralized. purchasing, contract administration,
■ and fixed asset tracking services.
■ . To insure security of City assets through an effective internal control program, as well as
. property control, warehouse, and property disposal systems.
■ • To provide highly responsive and cost effective printing, duplicating, and postal services for
all City Departments.
• To provide a work environment which encourages an innovative spirit, a customer service
■ orientation, and a strong sense of responsibility by Department employees.
■ To help ensure coverage of all functions by a dedicated work force through increased cross-
training and other appropriate measures.
■
■ 41
ADMINISTRATIVE SERVICES
Financial Services
Every budgetary Division of the Department provides financial services in one capacity or another.
Three Divisions, composed of Fiscal Services, Revenue, and Accounting, are the primary points
of contact for our customers, while the Resource Management Division provides the executive,
administrative and overall coordination of the Department as a whole. The core financial services
include licensing, revenue development, tax administration, cashiering, treasury, billing,
purchasing, accounts payable, payroll, inventory, fixed assets, budgeting, accounting, internal
control, financial reporting, and audit coordination. These vital services support the operations
of all frontline departments providing this City's broad scope of Municipal Services.
Beyond the basic financial services, the Department also provides financial planning services
that are critical to the City's financial stability and, ultimately, the City's ability to provide and
maintain the high quality of municipal services our residents have grown to expect. Departmental
personnel assist other departments in budgeting, analyzing, and financing major equipment
acquisitions and /or infrastructure improvements. Departmental personnel also manage debt
financing levels appropriately, balancing the financial burden across the service life of the
improvements.
The Fiscal Services Division is composed of five primary work groups:
1) Central Cashiering and Parking Citations Processing; 2) Accounts
Payable; 3) Print Shop Multigraphics; 4) Mail Room and Remittance
Processing and, 5) Purchasing and Central Warehouse operations. Fiscal
Services is a diverse Division of sixteen full and part -time employees with
primary support functions for the Administrative Services Department
and the entire organization. The Division's activities include contracts
administration, encumbrances and payments processing, and the
purchase of materials, equipment, and services for all City Departments.
The Central Warehouse, located at the Corporation Yard is responsible for
materials control management of inventory supplies used by numerous
field crews of multiple departments. The Warehouse also assists in property
control management and the disposal of surplus equipment. Central
Cashiering processes all of the payments made to the City for a multitude
of billing systems. In addition, Central Cashiering handles incoming
telephone calls and difficult customer service situations regarding parking
citations management. The Print Shop produces numerous duplicating
and multigraphics jobs for an extensive number of customers and works
diligently to produce the City's Comprehensive Annual Financial Report
(CAFR) and both the Preliminary and Final Budget book sets. Mail Room
functions include incoming and outgoing U.S. Postal mail, the insertion of all City billings, and
remittance processing of all City billings. With the additional responsibilities associated with
vendor payables, Fiscal Services is now also coordinating the tax reporting of compensation and
benefits on behalf of vendors.
The Revenue Division is responsible for overall revenue
administration, including development, recovery, and analysis.
This plays a key role in the City's ability to maintain consistent
service levels. Staff members monitor proposed legislative
changes that affect the City's revenue streams. They often
take a lead role in mounting opposition against bills that have
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a detrimental impact on municipal services. Staff reviews
existing State laws mandating a higher level of service on
the City, and pursues reimbursement of the additional costs
imposed by the State. As local control over revenue streams
has shifted to State and County agencies, Revenue staff's
review of the accuracy of subventions from those agencies
has increased. The Citywide consolidation of receivables
management has increased efficiencies and expanded the
Department's customer service responsibilities to its external
customers - residents and visitors. Included in these customer
services is the adjudication of all non - criminal actions taken by City Departments (e.g. parking and
administrative citations). Revenue specific compliance and allocation audits, license inspectors
and other revenue enhancement measures ensure a level playing field for all taxpayers within
each tax base.
The Accounting Division acts as the financial historian for the City,
accounting for and reporting the results of operation for a given period,
and documenting the City's financial position at each fiscal year -end.
Consequently, Accounting staff members are often utilized to satisfy
information requests, analyze past operation results, as well as estimate
the cost of future ventures. Budgeting is also a natural fit for this Division
and is the home of most budget preparation. Although cities are not
required to file an income tax return, cities are not exempt from many federal and state imposed
excise tax filings and annual reports. In charge of City payroll, this Division also coordinates the
tax reporting of compensation and benefits on behalf of employees and employee benefit plans.
After the coordination of the budgeting, accounting, and financial reporting processes, this
Division then assumes the role as the audit liaison for all financial, compliance, and grant related
audits.
Information Technology
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■ The Management Information Systems (MIS) Division, which is the largest Division in the
Department, has the challenge of taking the lead not only for the Administrative Services
■ Department, but also for the entire City in this critical area. The specific functions at issue
involve every Division at the most fundamental level.
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Information and communication technology is a fast moving, ever changing industry that the
City must embrace and grow with in order to keep up with the demands of our Community and
using Departments. This area of service includes administration of shared computer systems,
Internet/ Intranet access and firewalls, development and administration of the City's Web site,
centralized database applications development and support, software training, and personal
computer purchasing, support, and network administration. Network administration and support
includes telecommunications and Wide Area Networking (WAN).
The Telecommunications Section operates and maintains the
City telephone systems, including City owned and operated pay
telephones, and provides LAN and WAN support of hardware
and software components required to provide connectivity to
all City remote sites. The MIS Division also supports a complex
Geographic Information System designed to provide analysis and
mapping capabilities.
43
ADMINISTRATIVE SERVICES
The Future
Expenditures by Type
The Administrative Services Department continues to Nalnteaaa Band capital FAWPnent
take the lead in providing automation solutions and opar.dan and! Debt Snr4ce
t8%
communications services to all City Departments, the
City Council, and members of the public.
Upgrades to the City's core software product that Baroeflu
provides budget, financial reporting, billing, and human 81%
resources data and information will continue until the
remaining modules have been successfully converted and migrated to the new system. The
new system provides increased functionality and a new "user- friendly" interface. A Web based
management analysis component will provide easy access to a large amount of information.
City LAN /WAN infrastructure, personal computers and software applications will continue to be
upgraded to take advantage of the latest in hardware and software technologies. Internet and
Intranet software applications wilt continue to be developed and expanded.
The Interactive Voice Response system will continue to be expanded. This expansion will include
telephone and Web access to many existing City applications including the building permit and
billing systems. It will be possible for citizens and staff to complete e- commerce transactions
and inquiries through either the telephone or the World Wide Web.
Efforts will continue toward migrating the City Geographic Information system to the new
ESRI software product. High- resolution digital ortho aerial photographs of the entire City and
surrounding area that have been incorporated into the GIS system will be made available to users
via the Intranet and may also be made available to Internet users. Large format engineering
drawings will be scanned, catalogued and also linked to the GIS system.
The document imaging system will continue to grow and expand. The Administrative Services
Department, Revenue Division's paper documents are being scanned and archived into the
document imaging system. A link between the imaging and the core financial system will be
developed.
Expenditures by Division
RMU
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inrmnatun sew
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The MIS Division is committed to providing enterprise
solutions to all City departments. Careful consideration
is given toward developing open systems that are able to
readily communicate and share information. The move
is toward developing and implementing systems that
are "user friendly." The Division also maintains a strong
commitment towards providing training and guidance to all
City Departments in related information systems areas.
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Service Indicators II
Purchase Orders
2000 -2001
2001 -2002
2002.2003
2003 -2004
Multilith Impressions
Actual
Actual
Estimated
Projected
Budget Administered
$156,744,685
$136,198,611
$158,930,430
$167,229,174
Warrants Issued
35,217
25,500
19,300
19,500
Value of Payments Processed
$70,363,058
$75,084,000
$99,850,000
$100,000,000'
Checks Deposited
193,070
169,320
175,400
175,000
Value of Currency Deposited
$2,217,183
$2,276,040
$2,737,900
$2,700,000
Annual Payroll & Benefits
$66,934,393
$66,721,100
$73,312,610
$83,249,130
Paychecks Processed
22,728
23,000
25,500
26,200
Purchase Orders
825
835
820
700
Multilith Impressions
4,940,008
4,963,833
4,965,000
4,041,185'"
Printing fc Binding Jobs
3,875
4,125
4,200
4,455
Mail Room Volume
463,723
486,909
379,500
250,000"
Municipal Statements
200,000
200,000
200,000
200,000
Accounts Receivable Billings
38,000
54,000
62,000
31,000 "`
New Business Licenses
3,215
3,100
3,600
4,000
Business License Renewals
10,750
13,200
12,000
13,000
Dog Licenses Issued
2,360
2,300
2,500
3,000
Marine Charter Permits
1,475
1,200
1,000
1,100
Parking Citations Processed
72,170
88,000
88,300
88,000
Administrative Citations Processed
200
1,200
1,800
1,500
Adjudications
4,600
4,700
4,700
4,700
City Owned Telephone Units
735
757
810
825
Service It Repair Calls
1,840
1,831
1,875
1,890
Average Monthly Calls
53,500
63,250
71,250
75,000
Increase due to direct pays not included until FY03.
Decrease due to outsourcing of municipal services statements.
Decrease due to consolidation of billings on municipal statements.
2000 -01 2001 -02 2002 -03 2003 -04
Actual Actual Estimated Proposed
Salaries and Benefits
$
3,474,435
$
3,714,476
$
4,019,661
$
4,246,725
Maintenance and Operations
$
1,022,764
$
938,023
$
1,070,768
$
923,389
Capital Equipment & Debt Service
$
73,299
$
58,078
$
69,287
$
56,219
Total
1
4.570.498
4
4.710.577
S
5.159.716
1;
5.226.333
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POLICE DEPARTMENT
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The Newport Beach Police Department is committed to providing our Community with the
highest quality police services possible to maintain the quality of life that is cherished by those
who reside, work, and visit here. Our mission is to:
• Respond positively to the Community's needs, desires and values and in so doing be
recognized as an extension and reflection of those we serve.
• Strive to provide a safe and healthy environment for all, free from violence and property
loss resulting from criminal acts, and injuries caused by traffic violators.
• Manage inevitable change and welcome the challenge of future problems with creative
solutions which are financially prudent and consistent with Community values.
Mobile Computer Systems provide motor officers
with an essential toot commonly used in police cars.
In support of our mission, the Department will:
• Study and evaluate our Department's service levels in the recently annexed communities of
Santa Ana Heights and Bay Knolls.
• Build on the Department's successful recruitment and hiring process, to reach our authorized
staffing levels as we deal with a significant number of planned service retirements.
• Continue the Department's leadership rote in the implementation of the Countywide
Integrated Law and Justice System Strategic Plan.
• Maintain the Department's focus on technological improvements such as a wireless Local Area
Network, Automated Vehicle Location System, and the use of a Personal Digital Assistant for
citations and field interview cards. These improvements are made possible through several
on -going State and Federal grants.
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• Work closely with the Orange County Sheriff's Communications Unit to solve coverage
issues and ensure the city of Newport Beach receives priority consideration in the ongoing
augmentation of the countywide 800 MHz Public Safety Radio System.
• Prepare standard protocol for first
responders to critical incidents including
Terrorist attacks and workplace /school
violence. These protocols include City
resources, outside resources, site plans,
equipment and training.
• Maintain the Department's effort to
provide training to new employees in our
Ethics Workshop as well as insuring the
participation of our recently appointed
supervisors in the City's Supervisory
Training Course. Conduct a Leadership
Skills Course for current employees The Department's fleet management system assists
preparing for future leadership roles. technicians with tracking maintenance.
• Promote attendance at our Citizen's Police Academy and our newly formed Teen Academy in
furtherance of our overall Mission.
• Increase the number of personnel in the Volunteer's in Policing Program and expand their
presence in the field.
• Expand the services we provide in the area of Crime Prevention.
Salaries and Benefits
Maintenance and Operations
Capital Outlay
Tota I
Sworn Personnel
Non -Sworn Personnel
Total Personnel
An important tradition for our young
people, every year Mr. and Mrs. Santa
Claus visit our schools.
2000 -01 2001 -02 2002 -03 2003 -04
Actual Actual Estimated Proposed
$ 22,520,915 $ 23,736,311 $ 26,298,054 $ 27,619,078
$ 4,485,048 $ 4,170,432 $ 4,347,644 $ 4,482,486
$ 241,261 $ 148,598 $ 134,908 $ 241,372
139 149
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POLICE DEPARTMENT
Chief of Police
Staffing: 10, plus .49 FTE
$1,529,977
Professional Standards
D.A.R.E.
Media Relations
Environmental Services
Community Relations
Legal Affairs
Crime prevention
Citizen's Academy
Patrol
Staffing: 96, plus 4.29 FTE
Watch One
Watch Two
Watch Three
Jail Unit
S. W.A.T.
Bicycle Unit
Canine Unit
Disaster Planning
Helicopter Program (A.B.L.E.)
Volunteer Program
Reserve Officer Unit
Hostage Negotiation Unit
Traffic
Staffing: 32, plus 3.74 FTE
53.981.263
Traffic Services
Accident Investigations
Motors
Parking Control
Crossing Guard
Traffic Education
Animal Control
Special Events Planning
Support Services
Staffing: 53, plus 7.9 FTE
$7,548,415
Alarms Officer
Communications
Video Unit
Property Unit
Personnel Unit
Polygraph Unit
Fiscal Services
Records Section
Training Section
Range /Armory
Computer Systems
Planning/ Research
Facility Maintenance
Electronic Equipment Repair
Fleet Maintenance
Staffing: 2
$554,875
Parts Inventory
Automotive Service
Equipment Replacement
Collision Repair
Vehicle Maintenance
Detectives
Staffing: 44, plus .19 FTE
$5,867,519
Detective Services
Crimes Persons
Property Crimes
Juvenile /Sex Crimes
Narcotics Section
Economic Crimes
Crime Scene investigations
Photo Unit
Vice/ Intelligence
Crime Suppression Unit
Crime Analysis
Auto Theft Task Force (OCATT)
School Resource
Regional Narcotic Suppression
Program (R.N.S.P.)
(Figures do not include Asset Seizure
Resource Distribution or other grant funds)
The Police Department is currently comprised of the Office of the Chief of Police and three
Divisions: Support Services, Patrol /Traffic, and Detectives. Under the direction of the Chief of
Police, Bob McDonell, each Division is headed by a Captain. Included in the Support Services
Division are many items that pertain to the entire Department, such as building maintenance,
utilities, office equipment, uniforms, training, dispatch, records, etc. Of the Police Department's
total budget, 84% is devoted to personnel related costs. Of those personnel costs, approximately
82% are attributable to the direct delivery of service to the community, while the remainder
involves such costs as records support, personnel and training, clerical support, administrative
support, etc. Fleet
Detective Maint.
18% 2%
Traffic
12%
Pat
40%
Other Funds
1%
COP
5%
48
Support
Services
22%
FY 04 Budget by Division
Traffic
12%
Patrol
56%
Detective COP
24% 5%
Sworn Officers by Division
Support
Services
3%
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Tours are a regular part of building relationships.
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Service Indicators
2000 -2001
2001 -2002
2002 -2003
2003 -2004
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Actual
Actual
Estimated
Projected
■
Part One Crimes*
2,721
3,091
3,091
3,338
Adult Arrests
3,494
3,684
3,729
3,871
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Juvenile Detentions
459
458
415
400
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Part Two Crimes /Misellaneous Reports
8,748
10,467
10,205
10,015
Total Computer Aided Dispatch Entries
72,885
78,837
80,904
82,971
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Calls for Service
54,081
56,598
59,358
61,956
Domestic Violence Cases Investigated
206
200
215
231
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Number of Cases Assigned for Investigation
3,984
4,499
4,539
4895
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Number of Cases Assigned Per Detective
284
321
304
323
Value of Property Recovered
1,824,105
1,681,017
2,003,716
2,326,414
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Field Interviews Conducted
6,704
7,449
7,819
8,189
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False Alarms Hand led
4,583
4,223
4,057
4,099
Animals Impounded
582
576
641
706
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Animal Control Citations issued
868
1,105
1,376
1,647
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Fatal Traffic Collisions
2
1
1
0
Injury Traffic Collisions
453
448
470
474
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Property Damage Collisions
1,037
1,072
978
970
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Vehicle Code Citations /Warnings issued
18,594
20,636
18,838
19,600
Other Citations Issued
3,758
4,628
4,404
4,910
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Parking Citations Issued
74,068
73,191
69,908
68,230
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' Part One are the eight most serious crimes (Homicide, Forcible Rape, Robbery Aggravated Assault, Burg(ary, Larceny -theft Auto Theft and Arson) as
defined by the FBI in the Uniform Crimes Reports.
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FIRE DEPARTMENT
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To reduce the loss of life and property from fire, medical, marine, and
environmental emergencies through education, prevention,
hazard reduction, and response
The Newport Beach Fire Department is responsible for reducing the loss of life and property
from fire, medical, and environmental emergencies. The Department's 147 full -time
employees and over 170 seasonal employees provide 24 -hour protection and response to the
City's residents and visitors.
PRIMARY GOALS
Identify and reduce fire and environmental hazards that may threaten life and property.
• Provide a: safe, effective and expeditious response to requests for assistance.
• Develop an adequately trained work force to effectively perform their duties.
Participate in the community development planning process to improve fire and life
safety.
• Encourage department personnel to assume leadership roles in the organization.
• Plan for response to natural and man -made disasters that affect the community.
• Educate and train City employees and the community to assist them in maintaining a safe
environment.
Major traffic accident on Pacific Coast Highway
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■ Disaster Preparedness
Homeland Security has brought disaster awareness to the forefront in the minds of the
community, safety officials, and City staff. Within the Fire Department, the Disaster Preparedness
■ Coordinator has updated the City's Emergency Management plan, including the development
and implementation of disaster training for employees. The City's Emergency Operations Center
■ (EOC) has undergone a series of considerable upgrades. Department Operation Centers have
been upgraded and improved. Training for the residents within the City continues through
■ the very successful Community Emergency Response Team (CERT) program. The next step in
■ preparedness for City workers is the continuation of Emergency Response Team (ERT) training.
The continued development of the community's disaster preparedness efforts will aid the
residents of Newport Beach in an area -wide disaster. While natural disasters continue to be a
■ potential hazard in our community, concerns about "weapons of mass destruction" continue
to grow. These could include a wide array of possible nuclear, chemical, or biological weapons
aimed at causing harm to the general population. The Fire Department continues to coordinate
within our own city and with neighboring jurisdictions to ensure we are prepared.
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■ Training and Education
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Department members provide safety instruction and
training to school age children every year through the
Junior Fire Marshal, the Junior Lifeguard, and Lifeguard
Cadet Programs. The Department has continued a
joint education program with the Costa Mesa Fire
Department called "CPR in the Schools, Working
Together to Save Lives." Lifeguard personnel provide
CPR and other safety instruction to over 700 Newport -
Mesa high school safety education students at Newport
Harbor, Corona del Mar, and Back Bay High Schools each year.
Lifeguard boat operations
■ Educational efforts are also focused on continual training of Department personnel using
a combination of classroom instruction and field drills. Newport Beach fire and lifeguard
■ personnel consistently receive the highest scores in the training classes completed. The
. Department Training Program concentrates on excellence and effectiveness in our provision
of life saving services. Recently, the Department has made advancements in personnel
development through the advent of Leadership Academies. These Academies are designed as
■ opportunities for individuals to gain knowledge and skills prior to being placed in leadership
roles. The combination of personnel growth and individual skill development unites to form a
■ uniquely effective department.
■ The very popular Public Safety Day Open House held during Fire Prevention Week each fall gives
■ Department personnel the opportunity to demonstrate many skills that have been developed
through extensive training and also provides close interaction with our community members,
allowing for in -depth safety education.
■ 51
FIRE DEPARTMENT
Under the director of Fire Chief Timothy Riley, the Fire Department is divided into five divisions:
Safety Operations, Administration, Emergency Medical Services, Training, and Fire Prevention.
Safety Operations
Staffing: 127
$18,904,599
Fire Suppression
EMS Response a Transportation
Ocean Safety /Beach Rescue
Dive Team
Rescue Boats
Hazardous Materials Response
Hazardous Situation Mitigation
Fire Prevention Inspections
Fire Chief
Administration
Staffing: 8.5
$1,061,836
Apparatus Et Equipment
Budgeting
Communications
Facility Management
Mapping
Personnel
Purchasing and Procurement
Training
Staffing: 5
$1,355,336
Fire Training
Lifeguard Training
Junior Lifeguard Program
Lifeguard Cadet Program
Community Relations rc Education
Public Information
Disaster Preparedness
Emergency Management
C.E.R.T. Program
Service fee programs include
the paramedic service fee
program, and emergency
ambulance transportation.
Other service fee systems
in place include: fire
permit fees, the Fire Medics
program, and the Junior
Lifeguard program. Users of
any of these programs offset
their end result costs.
52
Emergency Medical
Services
Staffing: 1.5
51.540.027
EMS Financial Management
Continuing Education
Employee Health
Exposure Control
Medical Quality Assurance
Medical Disaster Planning
Fire Prevention
Staffing: 6
$889,576
Fire Code Enforcement
Hazardous Materials Regulation
Hazardous Vegetation Management
Knox Box Access System
Fire rt Arson Investigation
Fire Code Plan Checks
Fire Code Building inspections
Special Event Management
Newport Coast Island Vista fire: 3 alarm fire lasting 17 hours
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The Fire Department budget is divided into six specific budget programs: Administration,
Emergency Medical Services, Fire Operations, Fire Prevention, Lifeguard Services, and Training
and Education.
Lifeguard Operations Administration
13% 5%
Training and Edu--` -
7%
Emergency
Medical Services
7%
Fire Preventior
3%
Major traffic accident on Son Joaquin toll road
Salaries and Benefits
Maintenance and Operations
Capital Outlay
Total
General Tax Revenue
Other Revenue
Total Revenue
Personnel, Regular
Seasonal - (FTE)
rerations
65%
Lifeguard tower
2000 -01 2001 -02 2002 -03 2003 -04
Actual* Actual ** Estimated Proposed
$ 14,919,525 $ 16,116,358 $ 18,686,222 $ 20,341,428
$ 2,439,291 $ 2,870,759 $ 3,361,922 $ 3,242,561
1 155.529 1 353.332 $ 370.337 $ 167,384
$ 16,616,950 $ 20,249,119
137.00 137.00 147.00 148.00
34.44 33.70 34.10 32.60
* Harbor Resources transferred to City Manager and Station 7 opened
** Newport Coast Station 8 added
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FIRE DEPARTMENT
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Service Indicators
Fire Responses
Medical Responses
Fire Medics Membership
Water Rescues
Lifeguard Medical Aids
Boats in Distress
Preventative Actions
Fire Alarm Responses
Other Emergency Responses
Public Education Hours
Fire Inspections
Beach Attendance
Prevention and Hazard Reduction:
2000 -2001
Actual
365
4,988
5,150
5,622
6,767
60
101,353
1,002
953
650
6,173
8,864,443
2001 -Z002
Actual
359
5,243
5,580
2,645
6,500
60
92,876
1,039
1,009
850
6,400
8,694,375
2002 -2003
Estimated
438
5,717
5,737
4,534
4,253
45
126,750
1,164
998
1,000
6,159
8,320,300
2003 -2004
Projected
459
6,002
6,023
4,760
4,465
60
133,087
1,175
1,109
1,000
6,300
8,736,315
The Fire Prevention Division works in conjunction with the City's Planning and Building Departments
to ensure that all new construction and remodels are built in compliance with the local and State
building and fire codes. This includes adequate exiting and built -in fire protection. The City requires
all businesses be inspected annually for adherence to the fire and life safety codes.
• Hoag Memorial Hospital has started construction on the new 10 -story high -rise Women's Pavilion.
The foundation was poured on March 8, 2003, utilizing 150 cement trucks within a 10 -hour period.
The thickest part of the foundation is 9 feet deep. The tentative completion date is in 2005.
• Newport Coast communities have completed several significant projects.
• Fuel Modification Maintenance - Twenty -eight Fuel Modification Landscape Plans have been
identified for Newport Coast that contain 156 separate parcels with 20 different owners. These
Plans are for the 20 Fuel Modification Zones protecting the communities and commercial areas
of Newport Coast. All Fuel Modification Zones have been inspected, deficiencies identified and
reported to the parcel owners. Six of the 20 Fuel Modification Zones are rated compliant and 9
FMZ's have made significant progress towards compliance. A database for reporting and tracking
Fuel Modification Zone conditions is being populated with information.
• Fire Lane Signs - Maintaining clear fire lanes in Newport Coast has been a priority after two
significant fires in homes under construction. Existing fire lane signs have been modified to reflect
the City Municipal Code and the Police Department phone number to facilitate enforcement of
no parking regulations in these areas. An agreement with the Orange County Fire Authority is in
place to install fire lane signs in new construction areas as construction begins.
The Balboa Bay Club (BBC) expansion is in its second phase, which consists of a 177,162 square
foot hotel and banquet facility, a 71,275 square foot parking structure, and new docks along the
bay front. All structures within the BBC are equipped with state of the art, addressable, fire alarm
systems capable of pinpointing exactly which fire alarm device is activated at the alarm panel. Also,
all buildings are fully sprinklered and are equipped with wet standpipe systems on each floor for
enhanced firefighting capabilities. In the course of this project, emergency access was dramatically
improved with the institution of designated fire lanes throughout the complex. This project received
final approval from the Building and Fire Departments in late spring of 2003.
• The Boy Scout Sea Base located at 1931 West Coast Highway is undergoing a remodel and expansion
project. Two buildings totaling 12,000 square feet will be constructed and used as classrooms and
a nautical library. When completed, all structures on the site will be equipped with state- of -the-
art, fully monitored, fire and sprinkler protection. Additionally, the new sailing building will be
equipped with an automatic and manual fire alarm system to allow the classrooms to be converted
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■ to dorms for various events throughout the year. Snyder /Langston, principal contractor for the
Balboa Bay Club is also supervising this project. The tentative completion date is scheduled for the
■ end of 2003.
■ Fashion Island continues to install new fire alarm systems in all buildings as each tenant space is
remodeled. In 1999 a partnership between Fashion Island Management and the Newport Beach Fire
■ Department identified the need to modernize the fire detection and alarm equipment at Fashion
Island. The plan includes the installation of new fire alarm panels within each of the buildings and
■ the connection of all the detecting and alerting devices to the new panels. These improvements
will not only enhance the ability of the fire department to respond more rapidly to a fire emergency
■ but will also provide emergency notification to the occupants of the building and Fashion Island
security.
■ + Dock Upgrades have begun at the Balboa Bay Club, Boy Scouts Sea Base, and the Newport Harbor
■ Yacht Club. These hydraulically calculated improvements incorporate the most efficient method of
fire suppression. Docks are provided with hose cabinets for civilian use until the fire department
■ arrives. Once on scene, the fire department is provided with an additional hose connection sized
to provide adequate water for firefighting. Both connections are strategically located to allow for
■ enough hose to fight an onboard fire for larger vessels.
■ Continuing Fire Prevention Division Programs:
■ The Annual Weed and Other Nuisances Abatement Program is administered by Fire Prevention on
selected private and public properties. The private program reviews the condition of 118 private
■ properties. They are inspected to ensure compliance with Fire and Municipal Codes. Properties
not in compliance are sent notices to abate their hazard. The public program performs the annual
abatement of weeds and hazardous vegetation on 24 City properties. After inspections are completed,
a private contractor is authorized to proceed with abatement, which includes Spyglass Nature Park,
■ Harbor View Nature Park, Castaways Nature Park, Big Canyon Nature Park, and twenty other City
properties.
■
Urban Wildland Interface Zones in the City were identified as Big Canyon, Buck Gully, and Morning
■ Canyon. There are a total of 263 properties identified in these canyons, and depending on the canyon,
they are inspected either annually or tri- annually. Properties not in compliance are sent notices to
■ abate their hazard. A contracted consultant in conjunction with the Fire Prevention Division inspects
■ these areas with follow -up by Fire Prevention personnel on all non - compliant properties.
■ The Hazardous Materials Disclosure Program requires businesses in the City that use, handle, or store
hazardous materials or waste materials equal to or in excess of the basic quantities of 55 gallons of
. a liquid, 200 cubic feet of a gas, 500 pounds of a solid, or any amount of radioactive materials to
complete chemical inventory sheets and an emergency business plan. There are 163 businesses in the
■ City of Newport Beach that participate in the annual program.
2003 -2004 Emphasis
Today, the Newport Beach Fire Department places emphasis on Emergency Medical Services, Fire
■ Prevention, Lifeguards, and the Training and Education of those who serve as well as those to be
served. This is the expanded level of service Newport Beach citizens have grown to expect. With
strong roots and a long history, the Fire Department continues to develop and enhance both effective
and efficient methods for the delivery of public safety services to the community of Newport Beach.
■ The Fire Department continues to build on past successes and strives to meet the future demands of
a unique and expanding community. As we continue to evaluate the needs of the community we will
■ evaluate the services we provide. This continual assessment assists us in optimizing the manner in
which we deliver the emergency services we have available.
■ 55
6117
PLANNING DEPARTMENT
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Plan and manage the development or use of land, and provide the
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highest level of customer service consistent with the
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The Planning Department operates under the supervision of an Assistant City Manager and the
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Planning Director. Funding for the Assistant City Manager is within the City Manager's; budget. The
Department will continue the General Plan update effort begun in 2001 -02, and continued through
■
2002 -03, with the completion of the visioning process in January 2003. Work on the General Plan
Update itself commenced in the later part of FY 2002 -03, and will continue on through the entire
■
upcoming budget year of 2003 -04. Because this is such a significant program for the City, its
funding is identified in a separate budget line. The scope and scale of the update was settled upon
■
in the spring of 2003, and the funds for the entire update were also encumbered in FY 2002 -03,
but expenditures will carry on through this fiscal year. Certification of the Local Coastal Program
■
is another major program from the last fiscal year which will carry over into FY 2003 -04, although
consultant - related expenditures will not be significant. Once again, there is a modest increase in
■
part of the operations budget to handle the continued high caseload in development review.
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• Process all plans and permits in a friendly, efficient, accurate and timely manner.
• Enforce standards specified in all applicable planning, zoning, and development laws.
■
.9001
. Update the General Plan.
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Submit LCP for certification; commence issuance of Coastal Development Permit upon
certification.
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• Provide high quality staff services to the Planning Commission
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• Support EQAC's efforts in the EIR review process
• Support the EDC and implement the City's economic development policies and programs
■
• Administer the CDBG program
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• Implement new Housing Element Programs
This Year's Objectives
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• Provide staff services in support of the General Plan Update
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• Support the General Plan Update and General Plan Advisory Committees
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• Coordinate the consultant team
• Develop a strategic plan for economic development in conjunction with the General Plan
■
update
• Complete the Local Coastal Program Land Use Plan and implementation program
■
• Continue implementation of the Peninsula Revitalization Program:
• Implementation of new sign regulations and amortization program
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• Coordinate with the Public Works Department on design, financing, and construction of
the Balboa Village Streetscape Improvement Plan, Phase 2
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• Continue implementation of Mariners Mile public improvements
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• Participate in implementation of the Corona del Mar Vision 2004 Plan
• Adopt new sign regulations
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• Implement Housing Element
• Enhance CEQA services to other City departments
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Planning/Administration
Staffing: 15 plus .48 FTE
$1,632,505
Planning Commission
Environmental quality Affairs
Committee
Advance Planning
Current Plans Et Projects Plan Check
Environmental Review
GIS /Data Et Demographics
Regional Planning Activities
Economic Development
Staffing: 3
$452,268
CDBG
Staffing: 0
$174,100
Economic Development Committee
CDBG Administration
Peninsula Revitalization /PROP
Social Services Grants
Committee
Fair Housing
Business Improvement Districts
Code Enforcement
Business Retention /Recruitment
352,762
■
The function of the Planning Department is to promote and enhance the physical environment
■ and quality of life experienced by residents, visitors, property owners, and businesses of the City
of Newport Beach. The Department accomplishes its mission through programs promoting high
■ quality community and economic development.
■ The Planning Department includes three divisions, Planning, Economic Development, and
■ Community Development Block Grants, which provide resources for the Department's six primary
activity areas: Current Planning, Advance Planning, Economic Development, Data/ Demographics/
GIS, regional planning activities, and CDBG. The following chart illustrates department
expenditures by function.
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■ Planning Department Expenditures by Function
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Economic Development Administration
12% 1%
Current Planning
21%
Advance Planning
27%
".. I.. r im e �....n
14% 25%
2000 -01 2001 -02 2002 -03 2003 -04
Actual Actual Estimated Proposed
Salaries and Benefits
$
1,075,415
$
1,301,996
$
1,455,941
$
1,454,098
Maintenance and Operations
$
352,762
$
542,163
$
1,408,811
$
589,175
Capital Outlay
$
16,319
$
20,850
$
45,065
$
41,500
CDBG Fund
$
-
$
-
$
196,500
$
174,100
Total
$
1,444,496
$
1,865,009
$
3,106,317
$
2,258,873
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BUILDING DEPARTMENT ;
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To ensure the quality of life of those who live, work, and visit the City of ■
E
Newport Beach by promoting safety in the regulation of the construction, use, ■
and occupancy of buildings and by taking a customer oriented approach to finding ■
`n
educated, cost effective solutions.
Budget Highlights ■
The Building Department is responsible for reviewing construction drawings and inspecting ■
building construction to verify compliance with minimum building safety standards required
by local and State construction codes. The Building Department budget is divided into three ■
sections: Administration, Plan Check /Permits Services, and Inspections. ■
Primary Goals ■
• Maintain a management system that effectively and efficiently utilizes resources to achieve ■
the mission of the organization.
• Continue enhancements to the "Permit Plus" permit tracking and processing system. ■
• Continue to look for ways to improve service delivery to our customers. ■
• Encourage and facilitate staff continued education and training to effectively and efficiently
perform their duties. ■
• Continue the quality assurance program for all department activities. ■
• Process permit applications and drawings efficiently and complete 40% of all plan reviews
with 4 -week turn - around goal.
■
• Track and coordinate plan check turn - around time to verify that all departments meet the
4 -week turn - around goal. ■
• Enforce Building and State mandated standards, including related provisions of the Newport ■
Beach Municipal Code.
•
• Utilize new technological advances to make customer dealings with the Building :Department
more efficient and convenient.
• Receive applications and issue permits over the Internet for electrical, mechanical, plumbing, r
and work that does not require plans submittal.
■
• Achieve consistency in inspections and interpretations by inspectors through staff training
and interaction. ■
• Provide code interpretation to architects, engineers, developers and homeowners tofacilitate ■
their project.
• Obtain, catalog, and integrate the County records received for Newport coast, Santa Ana ■
Heights, and Bay Knolls for customer access. ■
• Provide plan check and inspection service to the newly annexed areas of Newport Coast, ■
Santa Ana Heights, and Bay Knolls.
58 ■
■
■
■
■ 1 Administration•
■ Staffing: 4, plus .72 FTE
Proposed Bud get: $367,633
■
■ Plan Check /Permits Services Inspections
Staffing: 9, plus .63 FTE Staffing: 13, plus .63 FTE
■ Proposed Budget: $1,156,147 Proposed Budget: $1,222,229
TOTAL $2,746,009
26 Positions, plus 1.98 FTE
■ 'The Building Department pools clerical support staff for all three divisions under the Administrative Division.
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Residential Building Records Inspector
The Building Department ensures the health and welfare of the residents of Newport
Beach by regulating the construction, use, and occupancy of buildings and other
alterations through the application of standardized model building codes. It continues
a tradition that can be traced through recorded history for over 4,000 years in which
people have become increasingly aware of their ability to avoid the catastrophic
consequences of building construction failures. The Building Department ensures that
the standards set by these codes for construction are met through plan review, permit
issuance, and on -site inspections. The Newport Beach Building Department was a key
member of the uniformity effort to develop a uniform set of codes throughout Orange
County.
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BUILDING DEPARTMENT
Plan Check /Permits Services processes applications
for construction permits and associated drawings and
performs plan review to make sure a project meets
code requirements and is safe before construction
starts. This is accomplished by reviewing construction
documents for code compliance for structural,
architectural, grading, and fire safety as shown on
submitted plans. This service saves the builder from
costly changes that could be made during construction
and lends the additional expertise of a construction
professional to the project. Assistance on the technical
requirements of codes is provided over the counter to
homeowners, contractors, architects, and engineers by
Building Department staff engineers. The plan check
division is proud of its quality and timely processing of
all construction documents and permits.
Project near completion
Inspection ensures that construction projects conform
to the approved plans as well as the various building
codes and tocat ordinances and that the site conditions
are, as presented on the plans, approved by the City.
The Inspection Division is comprised of commercial and
residential units, which allows our inspectors in those
areas to stay current on types of inspections they are
asked to perform. For example, in commercial projects
detailed familiarity with disabled access requirements
are essential to those assigned to our commercial
unit. Similarly, issues in residential inspections
relating to habitability are not normally encountered
in commercial inspections. Periodic rotation of the
inspectors in the residential and commercial units
allows them to become familiar with these specific
issues. Under the commercial inspection unit, we perform light commercial combination inspections.
This benefits our customers since they are dealing with one inspector for several building trades.
In addition, we became more efficient by handling several trades inspections by an individual
inspector in one visit. "Inspection Services" is beneficial to our customers in that it provides a
well-trained third party to oversee the work being provided by their contractor and ensure that the
code prescribed, minimum level of safety, and workmanship is maintained regardless of whether the
project is commercial or residential. This division is
also responsible for conducting Residential Building
Records (RBR) inspections at the time of sale
for all residential buildings. In an effort to be as
efficient and productive as possible, the inspectors
utilize a handheld computer system that they carry
with them in the field. The inspectors input and
maintain all records electronically, which keeps our
records accurate up to the current day and gives
the inspector access to permit records while in the
field. This technology has helped us manage record
levels of construction activity within the City.
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2000 -01 2001 -02 2002 -03 2003 -04
Actual Actual Estimated Proposed
Salaries and Benefits
$
1,908,691
$
2,055,861
$
2,229,759
$
2,341,322
Maintenance and Operations
$
443,824
$
404,106
$
553,249
$
378,187
Capital Outlay
$
15,559
$
56,190
$
49,000
$
26,500
Total
$
2,368,074
$
2,516,157
$
2,832,008
$
2,746,009
Building Department Expenditures by Function
Plan Check / Permit
Processing
42%
Administration
13%
Inspection
45%
Building Department Revenue
94.95 95 -96 96.97 97 -98 98.99 1999 -2000 2000.01 2001 -02 2002 -03' 2003 -04'
Fiscal Year
Estimated Revenue
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GENERAL SERVICES
■
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To provide optimal services and support to the residents, business community,
c
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and other City departments through dedication and excellence in safety,
■
performance, and cost containment
■
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Annual Department Goals
■
Maintain high levels of Citywide cleanliness
■
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• Attain water quality goals
■
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• Expand supervisory, technical, and safety training
■
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• Implement team building throughout the Department
• Investigate methods of increasing employee productivity
■
• Empower employees with greater responsibility
.
• Maintain an electric vehicle program funded by grants and subvention funding
■
• Improve disaster preparation and coordination
.
• Continue to assess the privatization of services
.
Department Overview
■
The General Services Department consists of eight divisions, including one non - manned
division. The eight divisions are identified in the organizational chart located on the
proceeding page.
■
The Department's main objectives will focus once again on service to the public and other
City departments, and a secondary focus on improving urban water quality. Department
functions include residential refuse collection, maintenance of the City urban forest,
parks, storm drains, beaches, traffic signs and markings,, and the maintenance of public
facilities. The Department also maintains public streets and sidewalks and manages the
City fleet which is budgeted in the Equipment Maintenance and Equipment Replacement
■
Internal Service Funds (ISF).
■
Budget Highlights
■
Fiscal Year 2002 -03 was characterized by increased challenges and service demands. In
■
many instances, these challenges were met with the combined efforts of Department
staff and contract services. Service areas that were affected included storm drain
maintenance, sidewalk replacement, tree trimming and removal requests, street
■
sweeping, and beach restroom maintenance.
62
■
■
■
■
■ Although the Fiscal Year 2003 -04 Department budget includes funding for the above
■ mentioned service adjustments made during Fiscal Year 2002 -03, the new fiscal year
promises to be equally challenging following the annexation of Santa Ana Heights and
■ Bay Knolls on July 1. Bi- monthly city street sweeping services, funded by the County of
■ Orange, began in those areas during Fiscal Year 2002 -03, and will increase to a weekly
sweeping schedule immediately following annexation. Other services, such as storm
■ drain, street, sidewalk, and street tree maintenance are also to begin July 1.
■ In spite of the service challenges anticipated in Fiscal Year 2003 -04, the budget does
■ not include increases in personnel. Department recruitments and organizational shifts
■ that occurred during the previous two fiscal years are expected to sufficiently address
the immediate service level objectives for both Bay Knolls and Santa Ana Heights. In
■ addition, there is much confidence in the new core of supervisory staff that resulted
■ from the two years of organizational change. To enhance their extensive practical
knowledge, all Department supervisory staff participated in an extensive City leadership
■ and management training program during Fiscal Year 2002 -03.
■ The Fiscal Year 2003 -04 budget does include funding for increased summer beach
■ restroom maintenance, in response to public concerns about the summer service levels;
■ funding for contract services to clean a portion of the storm drain system in response
to NPDES permit requirements; and funding to perform ongoing maintenance of Phase II
■ of the Balboa Village Improvement project, which will be completed in May 2003. These
■ three services will be performed by private contractors.
■ Resource Distribution
■ The General
■ is comprised
divisions:
Services Department
of the following eight
■
• Administration
■
• Field Maintenance
• Operations Support
• Refuse Collection
■
• Parks Maintenance
■
• Street Trees
■
• Equipment Maintenance (ISF)
• Equipment Replacement (ISF)
■
■
■
■
Number of Personnel: 6
�oposed Budget: $635,108
Operations Support
Number of Personnel: 31
Proposed Budget: $4,130,932
Number of Personnel: 30
Street Trees
Number of Personnel: 2
Field Maintenance
Number of Personnel: 25
Equipment Maintenance (ISF)
Number of Personnel: 15
Proposed Budget: $1,561,603
Number of Personnel: 15
oposed Budget: $2,948,3
Equipment Replacement (ISF)
Number of Personnel: 0
Proposed Budget: $1,730,000
Total Department $16,487,529 109 positions
Total Internal Service Funds 3.291.603 15 positions
Grand Total $19,779,132 124 positions
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GENERAL SERVICES (Continued,
Costs Distribution by Division:
PARKS MAINTENANCE
15%
STREET TREES
4%
EQUIPMENT MAINTENANCE
8%
EQUIPMENT REPLACEMENT ADMIN.
9% 3%
REFUSE
25%
ATIONS SUPPORT
21%
MAINTENANCE
15%
Storm drain crew
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■
■
■
■ Meeting the Challenge
■ In the Equipment Replacement Division, heavy equipment purchases will be limited
■ again in Fiscal Year 2003 -04. Two new fire engines and an ambulance are scheduled for
purchase, in addition to a small number of light duty vehicles that will replace aged
■ equipment that has become costly to maintain. As a result, this year's appropriation for
equipment purchases is significantly lower than in previous years, but still provides for an
■ adequate service level.
In Fiscal Year 2002 -03, the City expanded its electric vehicle program to a fleet of 21 by
■ adding two additional vehicles and replacing one EV with a hybrid model that is powered
by both unleaded gasoline and electricity. The program continues to be partially funded by
■ AB 2766 Subvention Funds, and beginning last year, a portion of the associated lease costs
■ have been funded with grants obtained through the California Air Resources Board.
■ Unfortunately, policy changes to State mandates have decreased the availability of
electric vehicles over the past year. At this time, it appears that the policy shift will favor
■ hybrid vehicle technology. One of the negative impacts of the anticipated policy shift
■ is that AB 2766 funds cannot be used to lease or purchase hybrid vehicles. Forthcoming
announcements from the California Air Resources Board and relevant State agencies will
■ determine the impact to the City's electric vehicle program in the upcoming year.
■ Other environmental efforts will continue in Fiscal Year 2003 -04 such as continued
■ monitoring of construction and demolition recycling efforts, and continued refuse
inspection tasks to address health and safety concerns associated with residential waste
■ collection practices. Both efforts are expected to continue to have a positive impact on
■ the City's residential refuse collection operation by further minimizing the occurrence of
illicit wastes such as construction wastes and hazardous materials from the residential
■ waste stream.
■
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■
■
Carpenters renovating the Goldenrod Bridge
65
GENERAL SERVICES
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Service Indicators
2000.2001 2001 -2002 2002 -2003 2003.2004
Actual Actual Estimated Projected
Public Restrooms Serviced
53
56
56
56
City Buildings Serviced
67
70
70
70
Sidewalk Repair (square feet)
50,000
50,000
55,000
55,000
Street Patching (tons of mix)
5,000
5,500
5,500
4,500
Curb Et Gutter Replacement
4,700
3,000
3,500
3,500
Street Sweepings (miles)
48,056
50,700
52,000
52,250
Beach Cleaning (tons of refuse)
3,190
3,200
3,200
3,600
Regulatory Signs Posted
4,600
4,000
4,000
4,000
Street and Pavement Marking (feet)
315,000
300,000
300,000
245,000
Graffiti incidents
925
980
1,100
1,935
Refuse (number of homes)'
27,000
29,400
30,600
30,600
Refuse Collected (tons)
40,230
43,806
45,594
45,594
Number of Parks Maintained
47
47
48
48
Number of Trees Trimmed"
11,270
14,890
14,890
14,890
Number of Vehicles Serviced
3,218
3,472
4,000
4,500
`Refuse numbers for 2001 - 02/2002 -03 reflect increase resulting from the Newport Coast Annexation.
"Tree trimming projections includes City
staff and contractual efforts.
Street Maintenance Crew
■
■
■
■ Meeting the Challenge (continued)
■ In June 2003, the City's refuse collection and recycling programs were recognized by the
■ State when it honored the City with an award for achieving State solid waste diversion
mandates. In addition to implementing effective waste diversion programs during Fiscal
■ Year 2002 -03, efforts were also made to improve the efficiency of the City's residential
refuse collection operation. Minor modifications were made to the collection schedule
■ in March 2003 to improve service levels while decreasing the potential for work to be
■ performed during overtime hours. Due to the increased efficiency, one Refuse Worker I
position will be left vacant for at least six months.
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The Department's role in implementing environmentally friendly programs in 2003 will
also include the revegetation of Castaways Park. The project, which is expected to begin
in June 2003, will be coordinated with the Public Works Department and intends to
recreate a historical natural habitat with native plant communities. The project costs
is estimated to be $230,000, the majority of which will be funded with grants from The
California Coastal Conservancy and The Irvine
Nature Conservancy.
During the upcoming fiscal year the
Department will again focus its attention on
storm drain maintenance and urban water
quality issues.
In addition to the above operational
objectives, General Services will continue its
efforts to increase productivity and efficiency
while providing a high level of service to the
public, the business community, and other
internal City departments.
Concrete Crew
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2000 -01
2001 -02
2002 -03
2003 -04
Actual
Actual
Estimated
Proposed
Salaries and Benefits
$
6,486,743
$
6,942,663
$
7,612,892
$
7,914,753
Maintenance and Operations
$
6,398,823
$
7,387,058
$
8,128,802
$
8,552,276
Capital Outlay
$
64,128
$
51,538
$
44,369
$
20,500
Internal Service Funds
$
2,475,815
$
3,085,904
$
5,238,159
$
3,291,603
Total (1)
$
15,425,509
$
17,467,163
$
21,024,222
$
19,779,132
Personnel
122
119
126
124
(1) Includes Equipment Maintenance and Replacement Fund Expenditures (Internal Service Fund)
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RECREATION & SENIOR SERVICES
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To enhance the quality of life by providing diverse opportunities in safe
and well maintained facilities and parks.
We pledge to respond to community needs by creating quality educational,
recreational, cultural and social programs for people of all ages.
DEPARTMENT OVERVIEW
In 2002 the Community Services Department was reorganized into two separate departments
creating the Recreation and Senior Services Department and the Library Services Department.
This year was one of many changes, challenges and opportunities all of which helped to
create a strong service oriented Recreation and Senior Services Department with a renewed
mission of enhancing the quality of life for the Newport Beach
community.
The Department consists of two divisions: Recreation Services
and Senior Services. Under the guidance of the Department
Director, and leadership of the Parks, Beaches and Recreation
Commission, the Department is responsible for the creation,
coordination, and implementation of recreational and social
services that serve a population ranging from newborn babies, to
our very active retired community. In addition, this Department Swim class
oversees the use of the City's 62 parks and facilities. The
backbone of the Department's success is the numerous part-time staff who are out in the field
serving the community as well as the hundreds of volunteers who join us on a daily basis to
fulfill our mission. Their assistance to our full -time staff creates a solid foundation of a talented,
skilled, and service oriented team.
While Recreation and Senior Services programs feature many direct, one -on -one services,
technology continues to enhance and expand the services of Department staff. The quarterly
Newport Navigator is mailed to each home in the city and informs residents about each Division's
services and available fee -based activities. In addition, residents are able to access department
program information through our website and register for classes and programs online.
RECREATION SERVICES
• Develop programs for special/ target groups (i.e., women's basketball, senior softball).
• Build /expand to 5 -day per week after school program for teens and offer "Volun- teen"
program at summer camp.
• Increase supervision /enforcement at
fields, facilities, and picnic sites.
• Simplify, standardize, and make the
Department Web site more user -
friendly.
• Develop more user - friendly facility
maps.
■
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■
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■
■
■
■
■
■
■
■
■
■
■
■
• Enhance facility maintenance operations by developing a detail field /amenity inspection form for ■
semi annual reports and a routine /scheduled maintenance matrix for buildings. ■
■
■
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■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
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■
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■
■
■
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■
SENIOR SERVICES
• Increased intergenerational opportunities and interest such as ping -pong tournament,
art show, storytelling at library.
• Develop a structured health and wellness component of services.
• Increase marketing opportunities /strategies.
• Increased outreach and programming for baby boomers.
• Re- evaluation of the transportation system, identify service options and needs.
Department front office staff
Volunteers ready to serve at OASIS
Recreation It Senior Services Department
Administration
Staffing: 2 FT; 1.76 FTE
$392,673
Front Office and Public Counter Services
Fiscal Services
Marketing and Public Relations
Web Site and Online Registration
Parks, Beachs & Recreation Commission Support
Recreation Services
Staffing: 11 FT; 14.37 FTE
$2,358,965
Youth Programs /Sports
Aquatic Programs
Adult Sports
Special Events
City Youth Counci l
Playground /Park Development
Special Event Permits
Youth Sports Commission
Field /Facility Maintenance
Facility Management/ Reservations
Contract Classes
Senior Services
Staffing: 7.FT; 0.10 FTE
$646,326
Recreational Programs
Educational Classes
Congregate and Home Delivered Meats
Transportation Program
Outreach Services
Family Support
Special Events
Information and Referral
Facility Management/ Reservations
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RECREATION & SENIOR SERVICES
DIVISION HIGHLIGHTS
Recreation Services
The Recreation Division offers a wide variety of programs for tots,
youth and adults. These programs include year -round sports leagues,
seasonal swim lessons, and many lifelong learning or fitness classes.
Over 100 contractors provide class instruction or umpires for adult
sports leagues. Professional trained staff work in the swim programs,
after school programs, youth recreational sports programs, and day
camps.
The Division is staffed with 8 full -time Recreation professionals and up
to 35 part-time staff such as Recreation Leaders, Recreation Clerks,
and Swim Instructors. The Division also includes two full -time field
and building maintenance personnel and one full -time Department
Assistant.
Baby and Me class
Staff is looking forward to the opening of Bonita Canyon
Sports Park, a 40 -acre youth sports facility that will help
with the field shortage that youth programs have been
experiencing the past few years. City operated youth
sports programs attract over 1000 children annually and
Youth Sport Organization Members such as youth soccer
and baseball serve over 3000 youth.
Division annual special events include Surf Contest,
Corona del Mar Scenic 5K, Halloween Window Painting,
Winter Wonderland, Rent -a- Santa, Special Olympics,
Basketball, Rose Parade Excursion, Arbor Day, Easter Egg
Hunt, July 4 parade and picnic. Picnic areas, fields, and
meeting rooms are available for reservation and staff
Youth Basketball Program processes over 1000 requests each year. There are thirty
playgrounds throughout the city for children ages 2 -12.
In the coming year staff anticipates the refurbishment of at least five sites with new playground equipment
and play surfaces.
The Division is also the coordinator of Special Event Permits for the City of Newport Beach and processes over
300 permits each year for events large and small.
Senior Services
The Senior Services Division is responsible for the operation of the OASIS Senior Center as well as numerous
activities that reach out to our senior population. This Division is active five days a week coordinating
educational classes, exercise programs, art education, health promotion, transportation, counseling, and
support functions for seniors. A staff of seven professionals coordinates OASIS Senior Center programs with
the intent to enrich the lives of older adults and their family members.
The Senior Services Division coordinates a variety of services related to education, recreation, advocacy,
health, nutrition, counseling, and support functions for seniors. These programs and activities provide for
older adults' evolving needs such as the annual Health Fair that incorporates a fitness component to address
preventative health issues. Computer courses and networking groups keep seniors up -to -date with new
technology. Creative writing, Foreign Policy discussions, and Orange County history courses provided options
for seniors to exercise mental faculties.
70
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OASIS enjoys the assistance of over 100 volunteers who
work daily assisting in the various programs and activities.
These dedicated individuals provide an invaluable service
to the Center and log an average of 2000 hours of service
a month.
The staff at OASIS have forged valuable partnerships with
many community organizations in order to enhance and
expand the services provided to the community. These
organizations include: South County Senior Services, OC
Department of Health, Western Transit, Coastline College,
UCI, Hoag Hospital, Braille, and HICAP (Health Insurance
Counseling and Advocacy Program).
The highlight of this past year was the celebration of
the Center's 25"' Anniversary. Many enjoyed the day of events filled with music and food as the many
accomplishments over the years were honored. The Center is looking forward to the future and moving
toward further developing a Health and Wellness component and intergenerational activities.
2000 -01 2001 -02 2002 -03 2003 -04
Actual Actual Estimated Proposed
Salaries and Benefits
$
1,236,531
$
1,416,939
$
1,665,732
$
1,804,646
Maintenance and Operations
$
1,238,060
$
1,320,139
$
1,486,996
$
1,578,318
Capital Outlay
$
41,928
$
23,882
$
17,077
$
15,000
Total Expenditures
$
2,516,519
$
2,760,960
$
3,169,805
$
3,397,964
General Tax Revenue
$
853,426
$
1,105,011
$
1,558,461
$
1,782,964
Fees for Services
$
1,660,593
$
1,648,449
$
1,608,844
$
1,615,000
Other Miscellaneous Revenue
$
2,500
$
7,500
$
2,500
$
-
Total Revenue
$
2,516,519
$
2,760,960
$
3,169,805
$
3,397,964
■
329
■
1,021
232,517
Service Indicators
■
188,689
■
Recreation Services
9,500
Special Event Permits
■
Facility Rentals
■
Recreation Program Attendance
1,200
Co- sponsored Youth Organizations
■
Senior Services
275,000
Programs/ Classes
■
Client Services
200,000
Transportation Services
■
Referral Services
■
68,000
2000 -2001 2001 -2002
Actual Actual
334
329
1,609
1,021
232,517
250,323
165,464
188,689
66,000
64,418
9,500
7,264
11,000
10,246
14,000
19,313
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2002 -2003
2003.2004
0 3
Estimated
Projected
m
Ed
�
260
225
It
1,200
1,200
&'
275,000
280,000
200,000
200,000
67,970
68,000
8,000
10,000
12,500
14,000
20,000
14,500
71
LIBRARY SERVICES
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To meet the essential needs of all individuals of the community
by providing a range of quality library and cultural services.
BUDGET HIGHLIGHTS FOR FY 2003-04
In FY 2003 -04 Library Services staff will continue to maximize resources through coordination of
the talents of individuals and service groups in the community. To maintain quality services, the
Department uses a large number of part -time employees and the dedicated services of a corps of
volunteers, the equivalent of nearly four full -time employees.
City funds are augmented by the support from the Friends of the Library, the Newport Beach
Public Library Foundation, the Literacy Advisory Council, State and Federal grant funding,
donations from local service clubs, and in -kind services from businesses.
Children's Program - Puppet Show
• Maximize the resources of the Library to enhance intellectual and educational services to the
community.
• Provide a broad range of educational, cultural, and leisure opportunities for all ages.
• Serve as the cultural, educational, and informational heart of the City through the Central
Library and branch libraries.
• Support the work of the City Arts Commission, the Board of Library Trustees, and the Sister
Cities Commission.
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Library Services
Staffing: 37 FT, 25.47 FTE
$4,753,675
Information & Reference Services
Youth Services
Central Library and Branches
Adult & Youth Programming
Literacy Services
Support for Board of Library Trustees
Friends of the Library
Newport Beach Public Library Foundation
Literacy Advisory Council
Arts Et Cultural Services
Staffing: 1 FT
$145,164
Three Annual Juried Art Shows
City Hall & Library Galleries
Arts & Cultural Grants
Concerts in the Park
Cultural Arts Programs
Support for City Arts Commission
Sister City Association
■ DEPARTMENT SERVICES
■ The Library Services Department offers a diverse range of public services that are a
part of the City's social and educational infrastructure. A City Council appointed board
■ and commission play critical roles in service provision. The Library staff produces the
■ promotional material to inform residents about Library services and Library programs which
advance educational, recreational, and cultural pursuits.
■ The Arts and Cultural Services Division supports the City Arts Commission and the Sister City
■ Association. Art activities include exhibitions at the Central Library and City Hall, juried art
and photography shows, Concerts in the Park, and cultural arts programming. The City Arts
■ Commission annually awards Cultural Arts Grants to local organizations for performances in
■ the schools, OASIS, and the Library. The Division budget provides funds for the Sister City
Association to support the student exchange program and visits of Sister City delegations.
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LIBRARY SERVICES
The Library, under the direction of the Board of
Library Trustees, provides comprehensive library
services to the community. Service is guided by the
planning document Commitment to Excellence:
Library Services 2000 -2005, developed by the
community -wide task force of trustees, staff, and
residents.
The Library responds to customer demands for
informational and recreational resources in print,
I and other non -print formats, and Literacy Students and Volunteers
continues to have increased use of resources. A
wide range of database and informational services are available through the Library's Web page,
www.newportbeachlibrary.org. The Library provides a strong one -on -one literacy program, staffed
by part -time Library staff and volunteers, and funded by donations and state grants. The Library
has also increased its outreach to seniors with programming and a book -drop at OASIS. A homebound
delivery service, also staffed by a part time- Library staff member and volunteers, is funded by a
state grant.
The Library offers a diverse range of adult programs,
monthly concerts, children's story times, special
literary and book related events for school -age
children, the annual Distinguished Speakers Lecture
Series, and other cultural and intellectual activities.
TOTAL DEPARTMENTAL BUDGET $4,898,839
FY 2003 -04
$145,164
Annual American Girls Tea Party
®Arts ■Library
$4,753,675
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Salaries and Benefits
Maintenance and Operations
Capital Outlay
Total Expenditures
General Tax Revenue
Fees for Services
Intergovernmental Reimbursements
Other Miscellaneous Revenue
Total Revenue
2000 -01 2001 -02 2002 -03 2003 -04
Actual Actual Estimated Proposed
$ 3,290,832 $ 3,492,683 $ 3,622,928 $ 3,705,824
$ 1,425,674 $ 1,577,227 $ 1,562,892 $ 1,173,015
$ 93,167 $ 82,158 $ 102,000 $ 20,000
$ 4,809,673 $ 5,152,068 $ 5,287,820 $ 4,898,839
$ 3,501,090 $ 3,961,043 $ 3,802,306 $ 4,214,339
$ 251,745 $ 237,039 $ 244,000 $ 237,500
$ 650,365 $ 498,855 $ 494,321 $ 24,000
$ 406,473 $ 455,131 $ 747,193 $ 423,000
$ 4,809,673 $ 5,152,068 $ 5,287,820 $ 4,898,839
Service Indicators
Arts Exhibits and Juried Shows
Cultural Grants Awarded
Library Circulation of Materials
Customers Served
Reference Questions Asked
Program Attendance
Circulation Desk - Mariners Branch Library
2000 -2001
2001.2002
2002.2003
2003 -2004
Actual
Actual
Estimated
Projected
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$40,000
$40,000
$40,000
$40,000
1,250,713
1,263,200
1,347,583
1,375,500
875,319
818,236
839,157
855,949
181,192
166,236
171,381
174,800
21,386
22,150
27,344
27,890
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PUBLIC WORKS
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To provide quality, cost effective public works
and services to the community of
Newport Beach
• Meet the current and future needs of infrastructure, services, and resources for citizens and
visitors.
• Coordinate the implementation of Capital Improvement Program projects.
• Operate and maintain the City's roads, bridges, intersections, traffic signals, and parking
meters in an efficient and innovative manner.
• Provide outstanding customer service to the public, other departments, and agencies.
• Promote team spirit and pride through our actions and activities.
• Encourage continuous employee assessment and development programs.
• Facilitate the flow of information by maintaining a records management system.
Department Organization
The Department of Public Works is responsible for the design and construction of the City's roads,
intersections, bridges, sidewalks, storm drains, and parks. The Department also protects public
property from encroachment. Public Works adds quality and safety to our lives through the use
of traffic signals, signage, and pavement maintenance. The Public Works Department has three
divisions: Administration, Engineering Services, and Transportation and Development Services.
Administration provides overall
support services for the Public Works
Department. Areas of responsibility
include: centralized clerical services,
records management, purchasing,
contract management, customer service
via email, phone, or front counter,
budget administration, preparation of
Capital Improvement Program budget
manual, personnel administration,
permit issuance, and Geographical
Information System (GIS) interface.
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Engineering Services is primarily responsible
for the Capital Improvement Program, `•
including the planning, design, construction,
and inspection of the City's major capital
improvement projects. The design phase of
a capital project may include: feasibility
and environmental studies, review of capital
project plans, preparation of specifications
and cost estimates, preparation of local,
State, and Federal funding applications,
right -of -way acquisition, permit application
processing, utility coordination, and public information workshops. Construction Engineering
includes inspection services, topographic surveys and maps, construction staking boundary maps,
encroachment surveys, and preparation of "As
Built" construction drawings.
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Transportation and Development Services
■ is responsible for traffic engineering,
transportation planning, subdivision
engineering, traffic signal system, parking
meter operations, Underground Assessment
. Districts, and encroachment permit
processing. This division provides support
services to most other departments and
works closely with the Building and Planning
. Departments to coordinate the processing
of all building, land use, and development
activities in the City.
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PUBLIC WORKS
Department Highlights
The Department has begun or completed the following projects as a function of the Capital Improvement
Program during FY 2002 -03 including:
Bonita Canyon Sportspark, which included baseball ft soccer fields, tennis ft basketball courts, and
restrooms.
Pavement Management Program: Major projects include portions of Balboa Boulevard, Ford Road, San
Miguel Drive, Corona del Mar north of Coast Highway, 15th Street and Monrovia Avenue, Balboa Island,
and Dover Drive.
Balboa Village Project: Phase II of the $2.6 million in improvements is nearly complete including the
redevelopment of Balboa Village, the improvements on Main Street, Palm Street, Washington Street,
and the Oceanfront walkway.
Oil Spill Remediation: In February 1990, a tanker spilled more than 400,000 gallons of oil off the coast
of Huntington Beach, which impacted Newport's beaches. As a condition of the settlement, the City is
required to use the proceeds on projects affecting the areas damaged by the spill. The following major
projects are in the design stage: Corona del Mar Main Beach Improvements, Shellmaker Island Water
Quality Facilities, and Beach Access Paths.
Sewer Pump Stations at Buck Gully, Linda Isle, and Carnation were rehabilitated. Water Mains were
constructed in Dover Drive, Irvine Avenue, Jamboree Road, and Peninsula Point.
The Department's FY 2003 -04 Capital Improvement Program includes the following major
projects:
Jamboree Road Overlay: This $1 million project will provide for the resurfacing of Jamboree Road from
Ford Road to Bison Avenue with rubberized asphalt. The median curb height will be reconstructed with
full height curb.
MacArthur Boulevard /Jamboree Road Intersection: This $2 million project will add north and southbound
left turn lanes on MacArthur Boulevard and a right turn lane from northbound MacArthur Boulevard to
northbound Jamboree Road. This project is in cooperation with the City of Irvine.
Covering of the Big Canyon Reservoir: This $4.3 million project provides for the covering of the reservoir
with a flexible floating membrane. Water quality will be improved and treatment costs will be reduced
as a result of the cover installation.
Donna and John Crean Mariners Branch Library: State Library Grant Funds and local contributions are
being used to construct a new branch library as a joint use project with Mariners Elementary School.
The project provides for a new 15,125 square foot library, 50 space parking lot, tennis court, ball field,
and recreational facilities.
Alley Replacement will focus on Newport Heights and Peninsula Point. Concrete alleys will be constructed
in place of existing deteriorated asphalt alleys.
Coastal Access Improvements in West Newport will include sidewalk enhancements to improve
pedestrian circulation.
Pavement rehabilitation projects are scheduled for Corona del Mar, Balboa Island, northerly Balboa
Peninsula, and slurry seal of residential streets at various locations.
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Administration
Staffing: 6, plus 0.75 FIFE
$587,949
Budget and Contracts
Personnel Administration
Permit Issuance
Records Management
Engineering Services
Staffing: 14, plus 1 FTE
$1,620,532
Special Projects
Capital Projects
Design
Construction
Transportation & Development
Staffing: 13, plus 1.0 FTE
$1,632,654
Traffic Engineering
Traffic Operations
Subdivisions
Parking Meters
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2000 -01
2001 -02
2002 -03
2003 -04
Actual
Actual
Estimated
Proposed
Salaries and Benefits
$
2,641,740
$
2,917,621
$
3,086,923
$
3,132,618
Maintenance and Operations
$
536,250
$
670,965
$
752,706
$
686,711
Capital Outlay
$
41,235
$
42,297
$
22,602
$
21,806
Total
$
3,219,225
$
3,630,883
$
3,862,231
$
3,841,135
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UTILITIES DEPARTMENT
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To provide quality, cost effective utility
services to the community of
Newport Beach
Annual Department Goals
• Meet the current and future needs for infrastructure, services, and resources for
citizens and visitors
• Provide the City a safe and reliable water supply
• Operate and maintain the City's water, wastewater, oil and gas, and street lighting
systems in an efficient and innovative manner
• Provide outstanding customer service and education to the public, other
departments, and agencies
• Promote team spirit and pride through our actions and activities
• Encourage continuous employee assessment and development programs
• Facilitate the flow of information by maintaining a records management system
Department Organization
The Utilities Department is responsible for providing water service, wastewater
collection, oil and gas production, electrical services, and street lights to the citizens of
Newport Beach. Water is delivered to the tap, wastewater is transported for treatment,
and streets and beach parking lots are made safer with lighting. The Utilities Department
has four divisions: Electrical, Oil Et Gas, Water, and Wastewater.
utilities Administration
Office is located at 949 W.
16th Street.
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The Electrical Division staff of five field personnel
is responsible for the maintenance and operation of
electrical services at all City facilities. These include
park sites, community buildings, water and sewer pump
stations, oil wells, emergency generators, and over 6000
street and parking lot lights. Staff responds to over 2000
service requests each year.
The Oil 8 Gas Division provides contract administration
and oversight for a small oil tank farm consisting of 16
wells in West Newport Beach. The operation and maintenance of the oil operation is out
sourced. Natural gas is a by- product of the oil production and is sold to Hoag Hospital.
The Water Division which consists of four sections
(Water Maintenance and Repair, Water Meters, Water
Production, and Water Quality) delivers water from
both local and imported sources. A staff of 25 field
personnel operates the pumps, reservoirs, and pressure reducing stations, performs
water quality testing, provides meter reading services, responds to customer service
requests, and performs year -round preventative maintenance on fire hydrants, shut -off
valves, and over 200 miles of transmission mains.
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■ The Wastewater Division staff of 10 field personnel operate
20 pump stations and maintain over 200 miles of wastewater
collection system that transports the City's wastewater to
the County's trunk system for treatment at the Huntington
■ Beach plant.
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FY 2003 -04 Budget by Division:
Elmuiml Oil k Gas
6% 2%
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79%
Electrical
Staffing: 5, plus 0.5 FTE
$1,011,615
Oil ft Gas
Staffing: 0
$354,665
City Facilities Electrical Service
Oil Production
Recreation Fields Lighting
Gas Production
Parking Lots Lighting
Oil fi Gas Remediation
Street Lighting
Pump Station Maintenance
Water
Staffing: 33, plus 7.88 FTE
$13,093,249
Wastewater
Staffing: 13, plus 1.75 FTE
$2,251,336
Water Production
Water Quality
Sewer Main Cleaning
Water Conservation
Manhole Maintenance
Meter Reading
Pump Station Maintenance
Reclaimed Water
Customer Service & Education
Sewer Lateral /Cleanout Replacement
Water Maintenance ft Repair
Underground Service Locating
Training is an important part of the
Utilities Operation. Staff receive training
on the operation of a new automatic valve
operator.
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Charges for Services
$
2000 -01
$
2001 -02
$
2002 -03
$
2003 -04
Use of Money & Property
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Actual
$
Actual
$
Estimated
$
Proposed
Salaries and Benefits
$
3,681,058
$
4,015,187
$
4,257,017
$
4,521,766
Maintenance and Operations
$
10,156,708
$
11,176,929
$
10,679,668
$
12,108,100
Capital Outlays
$
74,730
$
96,441
$
191,756
$
81,000
CIP
$
2,182,443
$
5,671,739
$
10,612,426
$
8,728,200
Total Expenditures
$
16,094,939
$
20,960,296
$
25,740,867
$
25,439,066
Charges for Services
$
19,645,273
$
19,544,511
$
20,067,119
$
20,055,067
Use of Money & Property
$
1,630,965
$
1,344,080
$
705,000
$
310,000
Sales of Oil & Gas
$
1,024,601
$
876,034
$
800,000
$
800,000
Other Revenue -
$
73,529
$
77,814
$
47,000
$
6,000
Transfer (To) From Reserves
$
(6,279,429)
$
(882,143)
$
4,121,748
$
4,267,999
Total Revenue
$
16,094,939
$
20,960,296
$
25,740,667
$
25,439,066
As part of the City's water education program, we sponsor Newport Beach schools so that
they can attend the annual Children's Water Education Festival in May. This third grade
class from Lincoln Elementary is shown with Terreso Moritz and Newport Harbor High School
student KC McKenna. These students learn all about water including the environmental
impacts of water.
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CITY OF NEWPORT BEACH
2003 -2004 RESOURCE ALLOCATION PLAN
DESCRIPTION OF INTERNAL SERVICE FUNDS ■
The City continues to provide for the financing of certain functions through the use of Internal Service ■
Funds (ISF). The purpose of these funds is to facilitate the management of some types of expenditures
on a centralized, as opposed to decentralized (by department) basis, without losing the visibility of
each Department's share of the overall cost. Each Department has been required to budget for the ■
cost of these functions at a pre- determined rate, as opposed to attempting to project actual costs
at the Department level, which would be required if there was no ISF mechanism. Funds are then ■
collected from each Department at the pre- determined rate by the Internal Service Fund during the
course of the year. All actual expenditures for the function in question (for the City as a whole) are ■
then made from the Internal Service Fund. The City has established four Internal Service Funds -
Insurance Reserve Fund, Retiree Medical Insurance Fund, Compensated Absences Fund, and Equipment ■
Maintenance and Replacement Fund. '
Insurance Reserve Fund. The Insurance Reserve Fund is used to pay all Workers' Compensation and
General Liability expenses of the City. This includes insurance premiums, consultant fees, medical
expenses, contract attorney costs, payments for judgments and settlements, and all other expenses
connected with this function. The amounts paid into this Fund by the individual Departments vary.
Each Department's budget base for Liability expenses was established by examining a ten -year history
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of claims and determining each Department's appropriate share, based on the nature of the claims
themselves. That share was then used to establish each Department's percentage of the funding being
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set aside in the Insurance Reserve Fund for anticipated Liability expenses this year, and to address
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at least part of any reserve deficiencies. This year's contribution by departments, which constitutes
revenue to the ISF, is projected to be $1,828,697. This should constitute sufficient resources to fund
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short term expenditures and accumulate resources to pay long -term claims.
Each Department's share of the City's anticipated Workers' Compensation expenses was determined ■
by an analysis of claims history by labor class in Newport Beach as compared to the same information ■
for the State as a whole. Based on this data, appropriate rates were established for each labor class
in the City. These rates were then used to determine the budget base needed in each Department to ■
accumulate the total anticipated Insurance Reserve Fund requirement to pay all Workers' Compensation
claims and related expenses for this budget year (approximately $1,969,935). Similar to the situation ■
with Liability, there is an accumulated deficit for Workers' Compensation. Therefore $3,199,421, or a ■
projected excess of $1,229,486 is being collected to cover the deficit.
Retiree Medical Insurance Fund. The Retiree Medical Insurance Fund is funded by both City
and employee contributions. The contribution is based on a formula currently provided for in the
Memorandum of Understanding between the City and the employees. The retiree medical fund is also
used to accumulate funds to meet the cost of current and future retiree medical benefits. ■
Compensated Absences Fund. Departmental payments into the Compensated Absences Internal
Service Fund are based on a percentage of salary. That percentage is set at a level which will .
accumulate a sufficient monetary base within the fund to accommodate current year expenses. This
year's contribution to the Fund for this purpose is budgeted at $1,520,771. Any amounts collected in
excess of the annual expense, reduce the long -term unfunded liability in this fund.
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Equipment Maintenance and Replacement Fund. The Equipment Maintenance and Replacement Fund
■ is used to provide funding for the maintenance of almost all of the City's fleet of Rolling Equipment, and
to accumulate funds for the eventual replacement of that equipment. Based on the City's maintenance
■ experience, anticipated equipment life span, and projected replacement costs, rates were established
for each class and type of equipment. These rates function much like vehicle rental rates from the
N perspective of the using Departments.
■ Funds for replacement, on the one hand, and maintenance, on the other, remain segregated.
Maintenance funds are used to fully fund the General Services Equipment Maintenance Division,
including the Auto Parts Warehouse, and certain other General Services Department overhead expenses
which are directly attributable to rolling equipment maintenance, but are contained in the budgets
of other divisions. Each Department Budget unit's share of this cost, based on the equipment it has in
. service, is contained on tine 8022 of the respective M &0 budget sheets.
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Recommendations for rolling stock replacement are made by each Department to the City Manager
through the General Services Director. The City Manager then includes his final recommendation for
Equipment Replacement action to the City Council as part of the annual budget submission. Money
accumulated in the Equipment Replacement portion of this Fund can only be used for equipment
replacement unless specifically reprogrammed by the City Manager. Each Department Budget unit's
"contributions" to this fund, based on the equipment it has in service, can be found on line 8024 of the
respective M &O budget sheets.
For Fiscal Year 2003 -2004, City expenditures from Internal Service Funds are projected as follows:
Equipment Capital
Improvemei
$174;
Equipment Replacemer
$1,730,000
Equipment Maintenance
$1,561,603
Compensated l
$1,200,0
Equipment Debt Service
$460,157
Retiree Medical Insurance
$1,039,500 `
msation
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ieneral Liability $3,560,496 *
*Includes legal services, insurance premiums, contract administration, claims ft settlements, and
payments to providers of medical service.
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DEBT SERVICE & OTHER ACTIVITIES
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Most of the City budget is dedicated to a one -year operating plan for each department. However,
certain budgetary components do not fit within this definition.
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Capital Improvement Projects (CIP) and debt service expenditures benefit more than one operating
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period. Since CIPs may have significant useful lives, expenditures are deemed to benefit both the
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current and future operating periods while debt service expenditures are deemed to benefit current,
future, and past operating periods. An entire section of the budget document is dedicated to CIP
expenditures; however Debt Service expenditures can be adequately covered within this section.
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Some proposed expenditures in the budget only benefit the current operating period but do not readily
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fit within the operating plan of any one department and /or its funding source cannot be relied upon
to fund routine department operations. For lack of a more descriptive term, we often refer to non-
departmental expenditures of this nature as other activities.
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Debt Service Expenditures
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Since the City does not issue debt instruments to finance operating activities, Debt Service Expenditures
are the result of capital financing ventures. There are two principal reasons why debt instruments are
issued. The first circumstance is when the cash flow for the construction or purchase of a long -term
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asset would cause a significant strain on the City's cash flow and the asset to be financed will benefit
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many service periods. In no instance would the City select the duration of a given debt instrument to
extend beyond the expected life of the asset financed. The second scenario arises when an asset to be
purchased may not cause a significant cash flow strain but it would be economically advantageous to
finance the asset rather than to purchase it outright (e.g. occasionally the City can borrow money at a
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lower rate than its investment portfolio is earning).
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Library Certificates of Participation (COPS)
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In 1992 the City issued $7.5 million in COPS to finance the construction of the Central Library. The
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issue was subsequently refinanced in 1998 to reduce total debt service payments that resulted in an
economic gain of $495,745. The Refunded Certificates Principal payments range from $245,000 to
$535,000 from June 1, 2000 through June 1, 2019, at an interest rate ranging from 3.60 percent to
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5.15 percent and are serviced by the General Fund. The Certificates outstanding at June 30, 2003,
amounted to $6,110,000.
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Balboa Yacht Basin Marina Loan
The City also has a loan from the California Department of Boating and Waterways for the purchase
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and rehabilitation of the Balboa Yacht Basin. The original loan in 1987 was for $3,300,000. This loan is
payable in thirty annual installments of $237,062 at a 4.50 percent rate of interest, which began on
August 1, 1987. The outstanding balance at June 30, 2003, amounted to $2,082,482. The loan is funded
entirely by Tide and Submerged Lands Fund revenue sources.
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■ Office Equipment Leases
■ The City occasionally enters into lease - purchase agreements to finance the acquisition of copiers,
■ computers, telecommunications or other office equipment and upgrades. The terms of the leases
normally range from three to five years and are typically payable monthly. Currently there are no
■ outstanding leases of this nature. As part of the 2003.04 budget, the City will consider leasing a
planned replacement of the Police fingerprint system estimated to cost $225,000. Debt of this nature
■ is serviced by whichever fund derives the benefit of the equipment. In most circumstances the General
■ Fund enjoys the benefit of office equipment purchases of this type and would therefore service this
debt.
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■ Rolling Stock Leases
■ Most City vehicle purchases do present a cash flow challenge and are therefore purchased outright
except when financially advantageous conditions exist. However, the City does own and operate some
■ rolling stock including fire engines, ladder trucks, vactor trucks and other heavy equipment that
■ can be several hundred thousand dollars per vehicle. These items are periodically financed through
lease- purchase agreements. The interest rates on these obligations range from 3.04 percent to 5.21
percent. Rolling stock capital lease obligations at June 30, 2003, amounted to $1,348,182. Since the
City accounts for all rolling stock activity in a central cost center (internal service fund), debt service
payments for all rolling stock related debt is serviced from this fund. However, this central cost center
does distribute all vehicle related costs (including acquisition and financing costs) in the form of a
■ maintenance and replacement charge to the organizations that benefit from the vehicle.
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Water Revenue Bonds
. In 1995, the City issued $17,100,000 of water revenue bonds to finance.the construction and
acquisition of groundwater storage and transmission facilities. This debt was refinanced July 1, 1998
for an economic gain of $418,469. The bands are secured by a pledge of net revenues of the Water
Fund. The bonds bear interest ranging from 3.60 percent to 4.50 percent. Semi- annual debt service
■ payments are payable on February 1 and August 1 (totaling $1.6 million per annum). At June 30, 2003,
. the outstanding principal balance was $9,765,000.
Newport Coast Special Assessment District Relief
Because the Newport Coast area was not incorporated into the City limits when much of the public
improvements that serve this area were constructed, the improvements were financed by private
property special assessments. Had the Newport Coast area been incorporated within the City limits
■ at the time the improvements were constructed, the City would have likely participated in funding
. much of the public improvements. Before this area was officially annexed into the City limits, the
City entered into a pre- annexation agreement with the Newport Coast Committee of 2000 where the
City agreed to reimburse residents and thereby reduce the cost of certain private property special
assessments. As a part of the pre- annexation agreement, the Irvine Ranch Water District (IRWD) is to
transfer $25 million to the City in exchange for the right to continue to provide water utility service
. to this area. With this $25 million due from IRWD, the City will reduce the special assessment levies by
$1.2 million a year for 15 years as well as provide other considerations to the Newport Coast residents,
i.e., the possible construction of a Community Center. At June 30, 2003, $16,800,000 was outstanding
under this agreement and $7 million was designated for the construction of a community center.
Community Development Block Grant (CDBG) Loan
The CDBG program is a federal revenue source that is restricted to programs and projects that benefit
low and moderate income areas, In August of 2002, the City was granted a $2.4 million loan that is
secured and will be repaid by future block grant allocations to partially finance the Balboa Village
improvements. Commonly known as a "Section 108 Loan," this loan will be repaid over 20 years in
$215,000 installments.
Debt Service Estimates
2003 -2004
Other Activities
Asset Forfeiture Funds
Funds derived from the City's participatory share of State and Federal assets seizures are accounted
for separately from other funds due to special restrictions placed on the use of these proceeds. These
funds can only be used to supplement but not subsidize law enforcement activities. Therefore, this
funding source is not used to fund regular departmental operations.
Local Law Enforcement Grant (LLEBG )
The Omnibus Appropriations Act in 1996 authorized the Federal Bureau of Justice Assistance to provide
funds to local governments for the purpose of reducing crime and improving public safety. These funds
must be used exclusively for increasing the number of law enforcement officers, enhancing security
measures, and establishing crime prevention programs; and are required to be accounted for separately
from General Fund activities.
Supplemental Law Enforcement Service Fund (SLESF)
State Assembly Bill 3229 provides funds to the City to be used exclusively for front line law enforcement
services. The Bill stipulates that SLES funds are to be segregated and used to increase poticing efforts
and not be used to supplement departmental operations.
2004
Original
Balance
Balance
Total
Principal Paid
Issuance
07/01/2003
Additions
Deletions
06/30/2004
Payments
Interest
by 6130/04
Office Equipment Leases
225.000
-
225,000
(42,922)
182,078
48,000
5,078
42,922
GDBG Loan
2,400,000
2,400,OD0
-
(60,000)
2,340,000
214,050
154,050
80,000
Balboa Yacht Basin Marina Loan
3.457,930
2,082,482
-
043,350)
1,939,132
237,052
93,712
1,518,798
Newport Coast A.D. Relief
18.000,000
16,800,000
-
(1,200,000)
15,600,000
1,200,000
-
2,400,000
Library COPS
71330,000
6,110,01)0
-
(265,000)
5,845,000
562,685
297,685
1,485,000
Water Revenue Bonds
14,225,000
9,765,000
-
(1,230,000)
8.535,000
1,648,173
418,173
51690,000
Rolling Stock Leases
1,593,054
1,348,182
-
428827 1
919,355
31,330
673,699
Total Debt Service
38,505664
225,000
3370, 9
— .3�ibTi�
'35
7460,157
77 797
1WOO
11,t170�i9
Other Activities
Asset Forfeiture Funds
Funds derived from the City's participatory share of State and Federal assets seizures are accounted
for separately from other funds due to special restrictions placed on the use of these proceeds. These
funds can only be used to supplement but not subsidize law enforcement activities. Therefore, this
funding source is not used to fund regular departmental operations.
Local Law Enforcement Grant (LLEBG )
The Omnibus Appropriations Act in 1996 authorized the Federal Bureau of Justice Assistance to provide
funds to local governments for the purpose of reducing crime and improving public safety. These funds
must be used exclusively for increasing the number of law enforcement officers, enhancing security
measures, and establishing crime prevention programs; and are required to be accounted for separately
from General Fund activities.
Supplemental Law Enforcement Service Fund (SLESF)
State Assembly Bill 3229 provides funds to the City to be used exclusively for front line law enforcement
services. The Bill stipulates that SLES funds are to be segregated and used to increase poticing efforts
and not be used to supplement departmental operations.
■
■
■ Air Quality Management District Funds (AQMD)
■ State Assembly Bill 2766 provides cities with a modest annual budget to encourage the reduction of air
■ emissions. The City uses its AQMD funds to support the employee rideshare program and to subsidize
the cost of the electric vehicles used to supply City services.
■
■ Ackerman Donation
■ The City is the beneficiary of lease proceeds of certain commercial property donated by the Carl
Ackerman Family Trust. Until the lease expires in July 2007, the City receives $185,000 per year of
which the trust agreement requires that the City transfer 60% to the University of California, Irvine,
while 40% is designated for specific City administered programs. Of the City's portion, 75% must be
■ utilized for high tech library equipment and 25% utilized for a City administered scholarship program.
■
Environmental Liability Fund
. As part of the City's franchise agreements with commercial solid waste haulers, the City collects 5.50
percent of their gross receipts that are set aside to defray the cost of any legal or environmental costs
that might arise connected with the collecting, hauling and dumping of waste originating within the
City. These funds are used to provide the City with environmental liability insurance and to conduct
■ waste related environmental assessments.
■
■
■
■
■
■
■
■
■
■
■
89
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u
CAPITAL IMPROVEMENT PROGRAM
The City of Newport Beach Capital Improvement Plan (CIP) serves as a plan for
the provision of public improvements, special projects, and on -going maintenance
programs. Projects in the CIP include arterial highways; local streets; storm drains,
bay and beach improvements; park and facility improvements; water and wastewater
system improvements; and planning programs.
The FY 2003 -04 CIP including rebudgets, totals $33,357,390 and consists of over 116
projects. The CIP was developed with input from all City departments, citizen groups,
and City Council Members who identified needs in their respective areas. The individual
project requests are compiled by each department and are then submitted to the
Public Works Department in January. The projects are prioritized and summarized by
available funds and then are reviewed by the Public Works Director. The Director of
Public Works meets with each Department Director to discuss funding priorities. The
projects recommended for approval are presented to the City Manager in March and
are again discussed with each Department Director. The process is finalized in April and
packaged for distribution to the City Council. Funding of the capital projects is derived
from multiple funding sources, as follows:
2003 -2004 Capital Improvement Projects by Fund Including
Rebudgets
Contributions
22.5%
Wastewater Enterprise
4.8% Water Enterprise
L 21.2%
Tide ft Submerged Lands
4.1%
Orange County Combined /
Transportation Funding Gas Tax
Program 7.8%
6.3%
Community Development
Oil Spill Remediation Block Grant
4.0% 0.1%
92
AB2928
0.1%
General Fund
15.7%
Building Excise Tax
0.9%
Circulation & Transportation
8.9%
CIOSA
3.4%
■
■
■
■
■
■
■
r
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
General Fund I
Projects funded by the General Fund include City facilities, storm drains, streets, automation,
communications, library, and park projects. Major projects within this fund include:
■ Repairs and improvements to various City facilities, including'City Hall, Corporation Yard,
public restrooms, recreation facilities, the Police facility, and the new Mariners Library
■ ($638,082)
■ Storm Drain Improvements ($163,700)
• Sidewalk, Curb, and Gutter Replacement Program and Alley Replacement Program
■ ($527,556)
■ Street, Bikeway, Parking Lot Improvements ($40,000)
• Miscellaneous Slope Repairs and Marine Avenue Improvements ($396,414)
■ Various Park Improvements ($400,557)
■ Oil Spill Remediation
■ Oil Spill Remediation funds are the product of settlement proceeds from the American Trader
Company. In February 1990, a tanker spilled more than 400,000 gallons of oil off the coast
■ of Huntington Beach, which impacted Newport's beaches. As a condition of the settlement,
Newport Beach is required to spend the funds on projects affecting the areas damaged by the
■ spill. Major projects totaling $1,324,490 include:
■ • Balboa Peninsula Beach Access Walkway Replacements
■ • Ocean Front Walkway and Lighting Replacements
• Corona del Mar Beach Improvements
■ • Marine Education Facility at Shellmaker Island
■ Community Development Block Grant Fund
■ Community Development Block Grant (CDBG) funds are allocated to local governments from the
■ Federal government, based upon a formula, and are required to be used within broad functional
areas for community rehabilitation and housing. CDBG funding totals $50,000 and will be used
■ for curb access ramp construction throughout the City.
■ Tide and Submerged Land Fund
■ The Tide and Submerged Land Fund is used to account for all revenues and expenditures related
to the operation of the City's tidelands, including beaches and marinas. Projects in this fund
■ total $1,378,466. Major projects include:
■ • Stormwater Pollution Prevention ($240,000)
• Maintenance Dredging Permit ($100,000)
■ • Newport Bay Water Quality Programs ($282,600)
■ Balboa Ft Little Island Bulkhead Report ($100,000)
■ Oil Field Improvement ($200,000)
93
CAPITAL IMPROVIDENT PROGRAM
Building Excise Tax Fund
The Building Excise Tax Fund is used to account for revenues received from builders and
developers on building and remodeling projects within the City. Expenditures from this fund
are used exclusively for fire safety, libraries, parks, beaches, or recreational facilities. Projects
in the fund total $301,740 and will be used for public facility improvements that include:
• Fire Station Gender Modifications($50,000)
• Library Computer Improvements ($50,000)
• Begonia Park Playground Improvements ($50,000)
Water Enterprise Fund
Funds for capital projects in the Water Enterprise Fund are derived from water service charges
and are used for the rehabilitation and expansion of the City's water service. Projects in this
fund total $7,083,200. The projects encompass distribution and piping; water system repairs;
and pumping and operating. Major projects include:
• Water Main Master Plan Improvement Program ($293,000)
• Water Transmission Main Improvement Program ($1,300,000)
• Big Canyon Reservoir Covering Project ($3,335,115)
• Big Canyon Reservoir Disinfection Modification ($688,085)
Wastewater Enterprise Fund
Projects in this fund total $1,616,000 and include sewer main and pump station improvements.
Major projects include:
• Master Plan Sewer Main Improvements ($480,000)
• Grease Control Devices - Studies li Inspections ($50,000)
• Master Plan Sewer Pump Improvements ($826,000)
Cooperative Projects
Cooperative Projects are projects funded with Gas Tax and Measure M revenues, which receive
funding from sources outside the City and /or are part of a joint venture with other agencies or
entities. Major cooperative projects to be undertaken in FY 2003 -04 include:
• Pavement Rehabilitation Corona del Mar
• Jamboree Road Rehabilitation
• Donna and John Crean Mariners Branch Library
94
■
■
■
■ Cooperative projects funding sources are as follows:
■ Gas Tax Fund
■ The State Gas Tax Fund accounts for all State Gas Tax related revenues and expenditures,
■ including street repair, construction, and maintenance. Gas Tax funded projects total
$2,591,100.
■
Contributions Fund
■ The Contributions Fund is used to account for revenues received from other governmental
■ agencies or private developers and are expended for specific street or highway construction
projects. Projects in this fund total $7,518,550.
■
■ Circulation and Transportation Fund
The Circulation and Transportation Fund is derived from fair share fees collected from
■ developers and restricted for capital improvement projects that are a part of the circulation
element in the City's General Plan. Projects in this fund total $2,968,392.
■
■ Orange County Combined Transportation Funding Program
■ The Orange County Combined Transportation Funding Program (OCCTFP) combines funding
from multiple sources, such as Measure M Local and Turnback funds. Projects in this fund total
. $2,103,849.
■ Circulation Improvement and Open Space Agreement Construction Fund
■ The Circulation Improvement and Open Space Agreement (CIOSA) is a development agreement
between the City and The Irvine Company to finance expenditures relating to the construction
■ and acquisition of certain public capital improvements. The CIOSA Construction Fund has been
established to account for the construction proceeds and expenditures related to Special
■ Assessment District No. 95 -1. Projects in this fund total $1,140,000.
■ Traffic Congestion Relief Fund (A82928)
■ This is the City's share of monies from the Transportation Congestion Relief Fund provided
for in AB2928. These funds must be used for street and highway pavement maintenance,
■ rehabilitation, and reconstruction before the end of FY 2003.04. There is one project in this
■ fund totaling $34,000.
■ Conclusion
■ Once again, the City has undertaken an ambitious and wide - ranging capital improvement
program. The projects are both significant and diverse, and will serve all areas of the City.
■ Many of the projects have multi -year terms to completion. In those cases, only those phases
of the projects scheduled during FY 2003 -04 are budgeted and appropriated this fiscal year It
■ is the City's policy to appropriate sufficient funds for all projects scheduled during the coming
budget year. If projects are not completed, nor funds encumbered by fiscal year -end, the
■ projects are reconsidered as part of the following fiscal year budget process.
■
■
95
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Capital Asset Schedule
as of June 30, 2002
Year of
Description Acquisition
Administration and Services
City Hall Complex 1930
Corporate Yard - General Services 1955
Historical
cost
$2,435,130
5,712,756
Safety
1906
187,110
Fire Station #1 - Balboa
1962
81,615
Fire Station #2 - Headquarters
1966
94,419
Fire Station #3 - Fashion Island
1971
717,907
Fire Station #4 - Balboa Island
1994
1,420,602
Fire Station #5 - Corona del Mar
1950
237,135
Fire Station #6 - Irvine Avenue
1957
136,009
Fire Station #8 - Newport Coast
2002
1,816,350
Lifeguard Headquarters
1989
1 556,483
Police Station
1973
3,057,7%
Libraries
Balboa
1906
187,110
Central
1992
15,012,918
Corona del Mar
1958
217,182
Mariners
1957
302,811
Harbors, Beaches, and Recreation
15th Street Restrooms
1956
529,400
.19th Street Restrooms
1940
2,000
8th Street Park
1925
212,988
L —Beach and Harbor Right of Way
various
52,705,580
"— Balboa Community Center
1956
156,246
—Balboa Island Park
1973
162,397
�- Balboa Beach - Parking Lots and Booth
1986
1,233,453
vBalboa Pier
1940
3,558,364
`Balboa Pier - Concession
1982
n/a
'Balboa Pier Restroom
1957
234,669
'Balboa Theater
1998
480,000
"Balboa Yacht Basin - Apartments /Garages /Parking
1960
150,110
Balboa Yacht Basin - Galley Cafe
1988
44,000
Balboa Yacht Basin - Headquarters/ Restrooms
1984
158,746
--'Balboa Yacht Basin - Land
1930
1,276,308
vBalboa Yacht Basin - Piers and Docks
1984
3,079,395
,,Bayside Park
1926
490,865
0
Description
Begonia Park
Big Canyon - Land
Bob Henry Park
Bolsa Park
Bonita Canyon Sports Park
Bonita Creek Park
Boy Scout House
Boys and Girls Club
Buck Gully Restrooms
Buffalo Hills Park
Bulkheads
Castaways Park
CDM Beach - Concession
CDM Beach - Parking Lot and Booth
CDM Beach - Restrooms
Channel Place Park
Cliff Drive Park
Cliff Drive View Park
Eastbluff Park
Ensign Park
Ferry Landing Restrooms
Galaxy Park
Gateway Park
Girl Scout House
Grant Howald Park
Grant Howald Park - Community Youth Center
Harbor View Nature Park
Inspiration Point
Irvine Terrace Park
Jasmine Creek Park
Kings Road Park
L Street Park
Las Arenas Park
Lido Park
Lookout Point
M Street Park
Mariners Park
Newport Aquatic Center
Newport Island Park
Newport Pier
Newport Pier - Concession
Newport Pier - Restrooms
100
■
■
■
■
■
•
Year of
Historical
Acquisition
Cost
■
1926
276,686
■
1959
9,586,650
1997
4,480,305
■
1994
99,474
■
2002
6,659,487
2002
4,703,581
■
1960
2,000
1971
n/a `
■
1956
13,442
■
1970
4,371,663
various
2,357,628
■
1997
481,175
1970
30,994
■
1957
1,141,741
■
1956
54,883
1958
451;641
■
1917
691,994
1975
147,668
■
1965
557,822
■
1973
804,466
1962
28,917
■
1962
255,697
1999
1,014,620
■
1956
24,665
1964
175,814
■
1988
839,407
■
1974
4,167,542
1953
16,000
■
1960
1,703,456
1959
48,961
■
1974
210,482
■
1924
41,948
1956
186,233
■
1973
94,219
1953
16,000
■
1930
12,763
■
1957
1,212,671
1987
n/a '
■
1938
110,256
■
1940
3,558,364
1990
n/a '
■
1989
305,188
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
Year of
Description Acquisition
Newport Shores Park
1906
Newport Theater Arts
1973
Oasis Senior Center
1975
Ocean Front Parking Lot
1919
Old School Park
1917
Peninsula Park
1929
Rhine Wharf Park
1974
San Joaquin Hills Park
1965
San Miguel Park
1983
Spyglass Hill Park
1970
Spyglass Reservoir Park
1970
Sunset Park
1970
Washington Street Restrooms
1935
West Jetty View Park
1917
West Newport Community Center
1988
West Newport Park
1972
Westcliff Park
1962
26th Street Parking Lot
1965
30th Street Parking Lot
1987
Ackerman Bldg - 110+ 22nd Street
1992
Ackerman Bldg - 2116+ Ocean Front
1992
Balboa Bay Club - Land
1918
Bayside and Marguerite Parking Lot
1950
Beacon Bay - Land
1919
Cannery Village Parking Lot
1989
Mariners Mile Parking Lot
1976
Palm Street Parking Lot
1906
Vacant Land behind Central Library
1992
Equipment
Rolling Equipment
various
Other Equipment
various
Infrastructure
Road System
various
Storm Drain System
various
Bicycle Paths
various
Oil Wells
various
Walls
Water System
Utility Yard 1987
Historical
cost
57,258
359,002
2,022,104
302,258
24,829
609,228
52,620
1,162,974
2,748,542
499,239
312,377
311,435
260,269
8,276
1,200,000
5,529,229
729,952
85,848
1,039,429
1,304,717
1,304,717
1,049,252
83,494
750,103
1,146,634
642,081
55,721
6,448,622
17,547,765
2,560,202
1,217,940,019
51,857,731
42,975,504
1,145,496
1,579,000
2,222,243
EQUIPMENT MAINTENANCE AND REPLACEMENT FUND
Schedule of Rolling Equipment Replacement (FY 2003 -04)
Public Safety Departments
Other Departments
Police Department
General Services Department
Patrol /Traffic Sedans (5)
$
150,000
Truck, 1 Ton Dump, 44
$
33,000
44 Patrol Vehicles (3)
$
121,500
Utility Trailer
$
10,000
CSI Van
$
60,000
Backhoe
$
65,000
Trucks, 1/4 ton Ext. Cab 4x4
$
26,000
Thermoplastic Machine
$
10,000
Detective Sedan(2)
$
53,000
Trucks, 1 Ton Utility Body (2)
$
68,000
Transport Van
$
45,000
Sub Total S
186,000
Sub Total $
455,500
Public Works Department
Fire Department
Trucks, 1 /2 ton with liftgate
$
24,000
Fire Engines (2)
$
670,000
Paramedic Ambulance
$
105,000
Lifeguard Jeeps (2)
$
50,000
Utilities Department
Sub Total S
825,ODO
Pickup, 1/4 Ton
$
19,000
Light Tower
5
10,000
Sub Total S
29,000
PUBLIC SAFETY TOTALS $ 1,280,500 OTHER DEPARTMENT TOTALS $ 239,000
GRAND TOTAL ALL DEPARTMENTS $ 1,519,500
103
CITY OF NEWPORT BEACH
2003 -2004 RESOURCE ALLOCATION PLAN
ROLLING STOCK IN SERVICE
GRAND TOTAL 442 +6
Includes vehicles in both the Water and Wastewater Sections
104
448 +6 454
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2003 -04
2003 -04
2001 -02
2002 -03
2002 -03
Projected
Projected
Final
Changes a
Final
Changes a
Final
General City Operations
Inventory
Adiustments
Inventory
Adiustments
Inventory
Passenger Cars
102
+2
104
+2
106
Jeeps
2
0
2
0
2
Motorcycles
18
0
18
0
18
Trucks
132
+1
133
-5
128
Fire Trucks
12
+1
13
+1
14
Loadpackers
23
0
23
+2
25
Street Sweepers
8
0
8
0
8
Tractors and Graders
4
0
4
0
4
Backhoes and Loaders
6
0
6
-1
5
Beach Cleaners
3
0
3
0
3
Trailers
31
+1
32
+3
35
Trailer, Office
2
0
2
0
2
Special Equipment
19
0
19
0
19
Total General City Operations
362
+5
367
+2
369
Utility Enterprise -
Passenger Cars
4
-1
3
0
3
Trucks
42
+1
43
+2
45
Tractors and Graders
2
0
2
0
2
Backhoes and Loaders
6
0
6
0
6
Trailers
11
+1
12
0
12
Special Equipment
15
0
15
+2
17
Total Utility Enterprise
80
+1
81
+4
85
GRAND TOTAL 442 +6
Includes vehicles in both the Water and Wastewater Sections
104
448 +6 454
■
■
■
■
■
SEVEN YEAR COMPARISON OF FULL -TIME POSITIONS
1997 -98 1998-9 .11999-00 2000 -01 2001 -02 2002 -03 2003 -04
■
GENERAL CITY GOVERNMENT
32.00
34.00
35.00
36.00
36.00
37.00
36.00
■
City Council
0.00
0.00
0.00
0.00
0.00
0.00
0.00
■
City Clerk
3.00
3.00
3.00
3.00
3.00
3.00
3.00
■
City Manager
4.00
4.00
12.00
18.00
11.00
11.00
17.00
Human Resources
0.00
0.00
0.00
0.00
9.00
9.00
9.00
■
City Attorney
6.00
6.00
5.00
5.00
5.00
5.00
5.00
■
Administrative Services
49.00
50.00
49.00
49.00
49.00
49.00
49.00
■
Total
62.00
63.00
69.00
75.00
77.00
77.00
83.00
■
PUBLIC SAFETY
31.00
31.00
31.00
34.00
33.00
33.00
33.00
Police
212.00
217.00
219.00
221.00
238.00
237.00
237.00
■
Fire
0.00
0.00
0.00
0.00
146.00
147.00
148.00
Fire and Marine
124.00
125.00
125.00
137.00
0.00
0.00
0.00
■
Total
336.00
342.00
344.00
358.00
384.00
384.00
385.00
■
■
COMMUNITY DEVELOPMENT
■
Planning
15.00
16.00
16.00
18.00
18.00
20.00
18.00
■
Building
21.00
21.00
23.00
24.00
26.00
26.00
26.00
■
Total
36.00
37.00
39.00
42.00
44.00
46.00
44.00
■
PUBLIC WORKS
■
Public Works and Utilities
33.00
34.00
35.00
37.00
0.00
0.00
0.00
Public Works
0100
0.00
0.00
0.00
33.00
33.00
33.00
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Utilities - Electrical
0.00
0.00
0.00
0.00
5.00
5.00
5.00
General Services
108.00
105.00
107.00
105.00
110.00
111.00
109.00
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General Services - Equipment ISF
15.00
15.00
15.00
13.00
15.00
15.00
15.00
Total
156.00
154.00
157.00
155.00
163.00
164.00
162.00
■ COMMUNITY SERVICES
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Library
32.00
34.00
35.00
36.00
36.00
37.00
36.00
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Arts & Cultural
0.00
1.00
1.00
1.00
1.00
1.00
1.00
Administration
2.00
2.00
2.00
2.00
2.00
0.00
0.00
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Recreation
8.00
8.00
8.00
9.00
11.00
11.00
11.00
Senior Citizens
4.00
4.00
5.00
5.00
7.00
7.00
7.00
Recreation & Senior Services Admi
0.00
0.00
0.00
0.00
0.00
2.00
2.00
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Total
46.00
49.00
51.00
53.00
57.00
58.00
57.00
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BALBOA YACHT BASIN
1.00
1.00
1.00
1.00
1.00
1.00
1.00
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WATER ENTERPRISE FUND
31.00
31.00
31.00
34.00
33.00
33.00
33.00
SEWER ENTERPRISE FUND
11.00
11.00
11.00
10.00
12.00
12.00
13.00
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TOTAL FULL -TIME POSITIONS
679.00
688.00
703.00
728.00
771.00
775.00
778.00
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105
Glossary
Accrual Basis - The basis of accounting in
which transactions are recognized at the time
they are incurred, as opposed to when cash is
received or spent. The accrual basis of
accounting is used to account for all
proprietary (enterprise and internal service
funds) fund types.
Activity - Departmental efforts that
contribute to the achievement of a specific
set of program objectives; the smallest unit of
the program budget.
Ackerman Donation Fund - Used to account
for the receipt and disbursement of funds
received from the Ackerman Trust. These
funds are split between the City and the
University of California, Irvine. The City's
portion must be used for library and
scholarship purposes.
Air Quality Management District (AQMD)
Fund - Used to account for revenues received
from the South Coast Air Quality Management
District restricted for the use of reducing air
pollution.
Appropriation - A legal authorization to incur
obligations and to make expenditures for
specific purposes.
Arterial Highway Rehabilitation Fund - Used
to account for federal funds available through
the Federal Highway Administration Arterial
Highway Rehabilitation Program to share the
cost of rehabilitating certain arterial
roadways in the City.
Assessed Valuation - The valuation set upon
real estate and certain personal property by
the Assessor as a basis for levying property
taxes.
Assessment District Fund - Used to account
for the receipt and expenditure of funds
106
received from 1911 Act and 1915 Act
Assessment Districts for capital improvement
projects.
Asset Forfeiture Fund - Established to
account for revenues resulting from the
seizure of assets in conjunction with criminal
cases (primarily drug trafficking). The City's
policy is that all such funds be used for
enhancement of law enforcement programs.
Authorized Positions - Employee positions,
which are authorized in the adopted budget,
to be filled during the year.
Available (Undesignated) Fund Balance -
This refers to the funds remaining from the
prior year that are available for appropriation
and expenditure in the current year.
Bay Dredging Fund - Used to account for the
receipt of permanent endowments intended
to fund the ongoing cost of maintaining and
dredging of the Upper Newport Bay.
Bonds - A form of borrowing (debt financing)
which reflects a written promise from the City
to repay a sum of money on a specific date at
a specified interest rate.
Bond Refinancing - The payoff and re-
issuance of bonds, to obtain better interest
rates and /or bond conditions.
Bonita Canyon Development Fund - Used to
account for the receipt and expenditure of
funds for the Bonita Canyon Public Facilities
Agreement. The improvements include certain
public parks and recreation facilities, and
street improvements and facilities.
Budget - A plan of financial activity for a
specified period of time indicating all planned
revenues and expenses for the budget period.
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Budgetary Basis - This refers to the basis of
accounting used to estimate financing sources
and uses in the budget. This generally takes
one of three forms: GAAP, cash, or modified
accrual.
Budget Calendar - The schedule of key dates
that a government follows in the preparation
and adoption of the budget.
Budgetary Control - The control or
management of a government in accordance
with the approved budget for the purpose of
keeping expenditures within the limitations of
available appropriations and resources.
Building Excise Tax Fund - Used to account
for revenues received from builders or
developers on building or remodeling projects
within the City. Expenditures from this fund
are used exclusively for public safety,
Libraries, parks, beaches, or recreational
activities.
Business Improvement District Fund - Used
to account for monies collected from local
business districts for district property
improvements and business enhancement.
Capital Budget - The appropriation of bonds
or operating revenue for improvements to
facilities, and other infrastructure.
Capital Improvements - Expenditures related
to the acquisition, expansion or rehabilitation
of an element of the government's physical
plant; sometimes referred to as
infrastructure.
Capital Improvements Program (CIP) - A
plan for capital outlay to be incurred each
year over a fixed number of years to meet
capital needs arising from the government's
long -term needs.
Capital Outlay - Fixed assets which have a
value of $500 or more and have a useful
economic lifetime of more than one year; or,
assets of any value if the nature of the item is
such that it must be controlled for custody
purposes as a fixed asset.
Capital Project - Major construction,
acquisition, or renovation activities which add
value to a government's physical assets or
significantly increase their useful life. Also
called capital improvements.
Capital Reserve - An account used to
segregate a portion of the government's
equity to be used for future capital program
expenditures. The amount of capital reserve
is roughly equal to the government's annual
equipment depreciation and an amount
identified as being needed for future capital
acquisition.
Cash Basis - A basis of accounting in which
transactions are recognized only when cash is
increased or decreased.
Charges for Services - Those charges levied
to individuals or organizations for the use or
consumption of services provided by the City.
Certificate of Participation - A debt issue
similar to issuing bonds, but less restrictive.
CIOSA Construction Fund - Used to account
for the receipt and expenditure of funds for
the Circulation Improvement and Open Space
Agreement (CIOSA). The improvements
include street and frontage improvements.
Circulation and Transportation Fund - Used
to account for fair share revenues collected
from developers and restricted for capital
improvement projects meeting the circulation
element of the City's General Plan.
Combined Transportation Fund - Used to
account for the revenues and expenditures of
funds received from the Orange County
Combined Transportation Funding Program.
Expenditures from this fund are used
exclusively for transportation related
purposes.
Community Development Block Grant
(CDBG) Fund - Used to account for revenues
and expenditures related to the City's
Community Development Block Grant
program. These funds are received from the
Federal Department of Housing and Urban
Development and must be expended
exclusively on programs for low or moderate
income individuals or families.
Compensated Absence Fund - Used to
account for the City's accumulated liability
for compensated absences.
Consumer Price Index (CPI) - A statistical
description of price levels provided by the
U.S. Department of Labor. The index is used
as a measure of the increase in the cost of
living (i.e., economic inflation).
Contingency - A budgetary reserve set aside
for emergencies or unforeseen expenditures
not otherwise budgeted.
Contributions Fund - Used to account for
revenues received from other government
agencies or private developers and expended
for specific street or highway construction
projects.
Debt Service - The cost of paying principal
and interest on borrowed money according to
a predetermined payment schedule.
Deficit - The excess of an entity's liabilities
over its assets or the excess of expenditures
or expenses over revenues during a single
accounting period.
Department - The basic organizational unit of
government which is functionally unique in its
delivery of services.
Depreciation - Expiration in the service life
of capital assets attributable to wear and
tear, deterioration, action of the physical
elements, inadequacy or obsolescence.
Development Fees - Those fees and charges
generated by building, development and
growth in a community. Included are building
and street permits, development review fees,
and zoning, platting and subdivision fees.
Disbursement - The expenditure of moneys
from an account.
Distinguished Budget Presentation Awards
Program - A voluntary awards program
administered by the Government Finance
Officers Association to encourage
governments to prepare effective budget
documents.
Employee (or Fringe) Benefits -
Contributions made by a government to meet
commitments or obligations for employee
fringe benefits. Included is the government's
share of costs for various pensions, medical
and life insurance plans, etc.
Encumbrance - The commitment of appropri-
ated funds to purchase an item or service. To
encumber funds means to set aside or commit
funds for a specified future expenditure.
Enterprise Fund - Used to account for City
operations that are financed and operated in
a manner similar to private business
enterprises. The objective of segregating
activities of this type is to identify the costs
of providing the services, and to finance them
through user charges.
Environmental Liability Fund - Used to
account for solid waste fees restricted for
mitigation of future environmental liability
relating to the handling of solid waste.
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Full -time Equivalent Position (FTE) - A part -
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time position converted to the decimal
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equivalent of a full -time position based on
Equipment Fund - Used to account for the
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cost of maintaining and replacing the City's
rolling stock fleet and the rental of the fleet
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to operating departments.
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Expenditure - The payment of cash on the
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transfer of property or services for the
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purpose of acquiring an asset, service, or
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settling a loss.
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Expense - Charges incurred (whether paid
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immediately or unpaid) for operations,
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maintenance, interest, or other charges.
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Fiscal Policy - A government's policies with
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respect to revenues, spending, and debt
management as these relate to government
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services, programs, and capital investment.
Fiscal policy provides an agreed upon set of
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principles for the planning and programming
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of government budgets and their funding.
■ Fiscal Year - A twelve -month period
designated as the operating year for
■ accounting and budgeting purposes in an
organization. The City of Newport Beach's
■ fiscal year is July 1 through June 30.
■ Fixed Assets - Assets that are intended to
■ continue to be held or used long -term, such as
Land, buildings, machinery, furniture, and
■ other equipment. Fixed assets are also called
capital assets.
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Full -time Equivalent Position (FTE) - A part -
time position converted to the decimal
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equivalent of a full -time position based on
2080 hours per year. For example, a part -time
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fiscal clerk working 20 hours per week would
be the equivalent to .5 of a full -time position.
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Function - A group of related activities aimed
at accomplishing a major service or regulatory
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program for which a government is
responsible (e.g., public safety).
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Fund - A fiscal entity with revenues and ex-
penses which are segregated for the purpose
of carrying out a specific purpose or activity.
Fund Balance - The excess of the assets of a
fund over its liabilities, reserves, and
carryover.
GAAP - Generally Accepted Accounting
Principles. Uniform minimum standards for
financial accounting and recording,
encompassing the conventions, rules, and
procedures that define accepted accounting
principles.
General Fund - Used to account for fiscal
resources, which are: a) dedicated to the
general government operations of the City,
and b) not required to be accounted for in
another fund.
General Obligation (G.O.) Bond - This type
of bond is backed by the full faith, credit, and
taxing power of the government.
Goal - A statement of broad direction,
purpose or intent based on the needs of the
community. A goal is general and timeless.
Governmental Accounting Standards Board
(GASB) - The ultimate authoritative
accounting and financial reporting standard -
setting body for state and local governments.
Grants - A contribution by a government or
other organization to support a particular
function. Grants may be classified as either
operational or capital, depending upon the
grantee.
Indirect Cost - A cost necessary for the
functioning of the organization as a whole,
but which cannot be directly assigned to one
service.
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Infrastructure - The physical assets of a
government (e.g., streets, water, sewer,
public buildings, and parks).
Insurance Reserve Fund - Used to account for
the City's self - insured general liability and
workers compensation program.
Intergovernmental Revenue - Funds received
from federal, state, and other local gov-
ernment sources in the form of grants, shared
revenues, and payments in lieu of taxes.
Internal Service Charges - The charges to
user departments for internal services
provided by another government agency, such
as equipment maintenance and replacement
charges, or insurance funded from a central
pool.
Lapsing Appropriation - An appropriation
made for a certain period of time, generally
for the budget year. At the end of the
specified period any unexpected or
unencumbered balance lapses or ends, unless
otherwise provided by law.
Levy - To impose taxes for the support of
government activities.
Library COP Fund - Used to account for the
debt service transactions related to the
Certificates of Participation used to finance
the construction of the Central Library.
Line -item Budget - A budget prepared along
departmental lines that focuses on what is to
be bought.
Long -term Debt - Debt with a maturity of
more than one year after the date of
issuance.
Maintenance and Operations - Expendable
materials and operating supplies necessary to
conduct depart- mental operations.
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Obligations - Amounts which a government ■
may be legally required to meet out of its ■
resources. They include not only actual
liabilities, but also encumbrances not yet
paid.
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Oil Spill Remediation Fund - Used to account ■
for the receipt of the settlement proceeds
from the American Trader Company. These ■
funds must be used on projects affecting the
areas damaged by the spill. ■
Operating Revenue - Funds that the ■
government receives as income to pay for on- ■
going operations. It includes such items as
taxes, fees from specific services, interest ■
earnings, and grant revenues. Operating
revenues are used to pay for day -to -day ■
services.
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Miscellaneous Grants Fund - Used to account
for short -tern grant programs not individually
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listed.
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Modified Accrual Basis - The basis of
accounting in which revenues are recognized
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when they become both "measurable" and
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"available" to finance expenditures or the
current period. All governmental and fiduciary
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fund types are accounted for using the
modified accrual basis of accounting.
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Net Budget - The legally adopted budget less
all interfund transfers and interdepartmental
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charges.
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Object of Expenditure - An expenditure
classification, referring to the lowest and
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most detailed level of classification, such as
electricity, office supplies, asphalt, etc.
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Objective - Something to be accomplished in
specific, well defined, and measurable terms
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and that is achievable within a specific time
frame.
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Obligations - Amounts which a government ■
may be legally required to meet out of its ■
resources. They include not only actual
liabilities, but also encumbrances not yet
paid.
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Oil Spill Remediation Fund - Used to account ■
for the receipt of the settlement proceeds
from the American Trader Company. These ■
funds must be used on projects affecting the
areas damaged by the spill. ■
Operating Revenue - Funds that the ■
government receives as income to pay for on- ■
going operations. It includes such items as
taxes, fees from specific services, interest ■
earnings, and grant revenues. Operating
revenues are used to pay for day -to -day ■
services.
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■ Operating Expenses - The cost for personnel,
■ materials, and equipment required for a
department to function.
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■ Performance Budget - A budget wherein
expenditures are based primarily upon
■ measurable performance of activities and
work programs.
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Prior -Year Encumbrances - Obligations from
■ previous fiscal years in the form of purchase
■ orders, contracts, or salary commitments
which are chargeable to an appropriation, and
■ for which a part of the appropriation is
reserved. They cease to be encumbrances
■ when the obligations are paid or otherwise
terminated.
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■ Program - A group of related activities
performed by one or more organizational unit
for the purpose of accomplishing a function
for which the government is responsible.
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Program Budget - A budget that allocates
■ money to the functions or activities of a
■ government rather than to specific items of
cost or to specific departments.
■ Program Performance Budget - A method of
■ budgeting whereby the services provided to
the residents are broken down in identifiable
■ service programs or performance units. A unit
can be a department, a division, or a
■ workgroup. Each program has an identifiable
■ service or output and objectives to effectively
provide the service. The effectiveness and
■ efficiency of providing the. service by the
program is measured by performance
indicators.
■ Program Revenue (Income) - Revenues
. earned by a program, including fees for
services, license and permit fees, and fines.
• Purpose - A broad statement of the goals, in
■ terms of meeting public service needs, that a
department is organized to meet.
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Reserve - An account used either to set aside
budgeted revenues that are not required for
expenditure in the current budget year or to
earmark revenues for a specific future
purpose.
Resolution - A special or temporary order of a
legislative body; an order of a legislative body
requiring less legal formality than an
ordinance or statute.
Resources - Total amounts available for
appropriation including estimated revenues,
fund transfers, and beginning balances.
Retiree Insurance Fund - Used to account for
the cost of providing post- employment health
care benefit.
Revenue - Sources of income financing the
operations of government.
Revenue Bond - A bond that is backed only by
the revenues from a specific enterprise or
project, such as a hospital or toll road.
Secured Property Tax - A tax levied on both
real and personal property according to the
property's valuation and the tax rate.
Service Indicators - Specific quantitative and
qualitative measures of work performed as an
objective of specific departments or
programs.
Source of Revenue - Revenues are classified
according to their source or point of origin.
Special Assessment Fund - Used to account
for funds received from affected property
owners and payable to holders of 1911 Act,
1915 Act and other special assessment bonds.
Special Deposit Fund - Used to account for
special deposits held by the City in its
fiduciary capacity.
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State Gas Tax Fund - Accounts for all State
Gas Tax related revenues and expenditures,
including street repair, construction, and
maintenance. State law requires that these
funds be used exclusively for maintenance of
the street and highway system.
Supplemental Appropriation - An additional
appropriation made by the governing body
after the budget year has started.
Supplemental Law Enforcement Services
Fund (SLESF) - Used to account for revenues
received from the County to be used
exclusively for front -tine law enforcement
activities.
Tax Levy - The resultant product when the
tax rate per one hundred dollars is multiplied
by the tax base.
Taxes - Compulsory charges levied by a
government for the purpose of financing
services performed for the common benefit of
the people. This term does not include
specific charges made against particular
persons or property for current or permanent
benefit, such as special assessments.
Tide and Submerged Land Fund - Used to
account for all revenues and expenditures
related to the operation of the City's
tidelands, including beaches and marinas.
Transfers In /Out - Amounts transferred from
one fund to finance the services for the
recipient fund.
Traffic Congestion Relief Fund - Used to
account for all revenues received from the
State Treasury as per Assembly Bill 2928.
These funds must by used only for
maintenance or reconstruction costs on public
streets or roads.
Transient Occupancy Tax - A tax paid to the
City for short -term Lodging/ residency within
112
the City limits. Short -term is defined as 30
days or less.
Unencumbered Balance - The amount of an
appropriation that is neither expended nor
encumbered. It is essentially the amount of
money still available for future purposes.
Unreserved Fund Balance - The portion of a
fund's balance that is not restricted for a
specific purpose and is available for general
appropriation.
Unsecured Property Tax - The property tax
on unsecured property such as business
inventory or moveable equipment.
User Charges - The payment of a fee for
direct receipt of a public service by the party
who benefits from the service.
Wastewater Enterprise Fund - Used to
account for the activities associated with
providing sewer services by the City to its
users.
Water Enterprise Fund - Used to account for
the activities associated with the transmission
and distribution of potable water by the City
to its users.
Working Capital - Excess of readily available
assets over current liabilities. Or cash on hand
equivalents which may be used to satisfy cash
flow needs.
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