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Home My WebLink AboutResource Allocation Plan 2006■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ i W P -qlqkqN ii; . zO* I The City of Newport Beach was incorporated September 1, 1906. The present City Seal was adopted July 22, 1957. ■ ■ ORGANIZATIONAL VALUES ■ ■ As Employees of the City of Newport Beach, we choose to embrace and practice the ■ following values: ■ 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 through on our commitments. ■ ■ 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. ■ In practicing service, we understand our roles as representatives of the City. We will ■ endeavor to practice humility, to make things better for others, and to treat others, as we ■ want to be treated. ■ 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. ■ 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 courteous, encourage creative thinking, seek and be open to challenges, create esprit de ■ corps, maintain a safe work environment, and act with enthusiasm. ■ ■ In creating unity of purpose, we will practice cooperation and teamwork. We will practice open communication by keeping others informed, considering the needs of others, and at ■ times deferring to the needs of others. ■ ■ In practicing responsibility, we will be accountable in our work, take initiative, make appropriate decisions, and act decisively. We will acknowledge our errors and correct ■ them. ■ In practicing loyalty, we will respect the individual and the position. We will support each ■ other, abide by decisions, and strive to always present a positive image of the City. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ CITY OF NEWPORT BEACH RESOURCE ALLOCATION PLAN 2005 -2006 TABLE OF CONTENTS RESOURCE ALLOCATION PLAN Tableof Contents .................................................................................................................. ............................... i Listof City Officials . .. ............................... ............ .....................................:..:............ ............................... ii CityManager's Transmittal Letter .....:................................................................................... .............................. III INTRODUCTION User's Guide ......................................................................................................................... ..............................1 Organization Chart 2005 - 2006 .............................................................................................. ..............................6 SUMMARIES .....:......................109 Miscellaneous Statistical Information .................................................................................... ..............................9 Historical & Projected Revenues by Category ..................................................................... .............................10 Historical & Proposed Operating Expenditures by Fund ...................................................... .............................13 Operating Expenditures by Department & Type .................................................................. .............................14 Historical & Proposed Capital Improvement Expenditures .................................................. .............................15 Operating Expenditures -All Funds .......................... ................. ............................... ... .............................16 Summary of Estimated 2004 -2005 Year End Balances ...........................................:........... .............................20 Summary of Estimated 2005 -2006 Year End Balances ....................................................... .............................23 Projected Fund Transfers, All Funds .................................................................................... .............................26 DEPARTMENT OPERATIONS CityCouncil .......................................................................................................................... .............................32 CityClerk ............................................................................................................................. .............................34 CityManager ........................................................................................................................ .........:..:................36 HumanResources ............................................................................................................... .............................38 CityAttorney ......................................................................................................................... .............................42 AdministrativeServices ........................................................................................................ .............................44 PoliceDepartment ................... ............................... .......................................................... .............................50 FireDepartment ................................................................................................................... .............................54 PlanningDepartment ........................................................................................................... .............................60 BuildingDepartment ......... ............................... ................................................................ .............................64 GeneralServices ................................................................................................................. .............................68 LibraryServices ..............'..................................................................................................... .............................74 Recreation & Senior Services .............................................................................................. .............................78 PublicWorks ........................................................................................................................ .............................82 UtilitiesDepartment .............................................................................................................. .............................86 Internal Service Funds Programs ........................................................................................ .............................90 Debt Service & Other Activities ............................................................................................ .............................92 CAPITAL IMPROVEMENTS CapitalImprovements ........................................................................................................ ............................... 98 APPENDICES Tide& Submerged Land Fund ............................................................. ............................... ............................104 CapitalAsset Schedule ........................................................................ ............................... ............................105 MajorEquipment Schedule .................................................................. ............................... .....:......................109 RollingStock in Service ................................................................................................... ............................... 110 Seven -Year Comparison of Full -time Positions ................................................................ ............................... 111 Glossary............................................................................................... ...:........................... ............................112 NEWPORT BEACH CITY OFFICIALS City Council John Heffernan Mayor z I Tod W. Ridgeway Council Member Leslie J. Daigle Council Member LaVonne M. Harkless City Clerk Sharon Wood.. Dave Kiff ................ Dennis C. Danner.. Bob McDonell........ Tim Riley ................ Mark Harmon ........ Marie Knight.......... Patricia L. Temple., Jay Elbettar ........... Steve Badum......... Barbara Ramsey ... .Eldon Davidson ..... Linda Katsouleas... ii Don Webb Mayor Pro Tern Edward D. Selich Council Member Principal Administrative Officers Steven Rosansky Council Member Richard A. Nichols Council Member E I Homer L. Bludau City Manager qP Robin Clauson City Attorney ............................ Assistant City Manager /Director of Community & Economic Development ...................................................... ............................... ......................Assistant City Manager .............................................. ............................... Administrative Services Director /Treasurer ... ............................... ........................ ............................... ..........................Chief of Police .................................................................................................. ............................... Fire Chief ................................................. . ........................................ :............ General Services Director ..................................................... ............................... Recreation & Senior Services Director ...................................................................................... ............................... Planning Director ....................................................................................... ............................... Building Director ............................................................................ ............................... Public Works Director ......................................................:.............:: ............................A.. Human Resources Director ................................................................... ............................... ......................Utilities Director ........................ .................... ............................... ........................Library Services Director ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ SEW PART ■ o`` CITY OF NEWPORT BEACH ■ ADMMSTRATIVE SERVICES ■ Cq41FOfL Dennis Danner, Director /Treasurer Honorable Mayor Heffernan and City Council Members City of Newport Beach ■ 3300 Newport Boulevard ■ Newport Beach, California 92663 Dear Mayor Heffernan and Council Members: ■ As directed by the Newport Beach City Charter, it is my pleasure to submit the 2005 -2006 City Budget ■ to you. As you know, the Budget is a plan of financial activity for the fiscal year that starts July 1, 2005 and ends June 30, 2006. ■ As has been past practice, the Budget is contained in three major volumes: ■ • Resource Allocation Plan (a reader - friendly version of the Budget and Capital Improvement Plan) ■ • 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 2005 -06). 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 Terms at the end of the Resource Allocation Plan. . This Glossary defines many of the terms used in governmental accounting within budgets, including a definition of each fund used by the City. ■ I have summarized the information within the Budget — as well as haw 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 supporfing information for review of the budget itself. 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. Bludau City Manager 3300 Newport Boulevard • Post Office Box 1768 - Newport Beach, Califomia 92658 -8915 Telephone: (949) 644 -3127 • Fax: (949) 644 -3339 •Website: www.city.newport- beach.ca.us iv ■ ■ A Budget Overview ■ Since our incorporation almost 100 years ago, the City of Newport Beach has been blessed ■ with tremendous resources including, an impressive ocean shoreline and bay, one of the greatest natural recreational boat harbors in the world, and a mild climate. These combine to ■ create one of Southern California's most scenic and dynamic communities, drawing residents, visitors, and businesses from across the US and the world. As we prepared the City's budget ■ for fiscal year 2005 -06, we recognized these strengths and also some significant issues facing the City, because no one is immune to the challenges faced today by our county, our region, ■ our state, and our nation. Some of the issues we assessed during the development of this budget are: ■ • State budget deficits have left local governments in a tenuous position — we have no way now of knowing what actions the Governor and the Legislature may take — that could . affect our finances. At various times over the past few years, legislators and the Governor have proposed reductions in the collection and distribution of Vehicle License Fees (VLF) and a "swap" of local sales tax for local property tax (known as the Triple Flip). While a portion of this swap (the reallocation of property taxes to offset school district funding) is promised to end in 2007, we still need to be cautious; ■ • The California Public Employees Retirement System (CaIPERS) earned 13.5 percent return on its investments in 2004, marking the second year in a row that they've earned ■ .double -digit returns. While this will result in lower contribution rates, it usually takes two ■ years before we see a change in our rates that impacts our budget..Therefore this budget includes a significant increase in PERS costs for miscellaneous members and .a slight increase in costs for safety members; ■ • Negotiations with several unions that represent full -time employees are ongoing or will begin during calendar year 2005. Some limited funds have been included in this budget ■ for future contract adjustments which may be authorized by the City Council; and: • Privatization. Many in our community aren't aware of the extent to which we already privatize services. Dozens of operations that we could do "in- house" are done by the private sector, including some trash collection, custodial, storm drain cleaning, alley sweeping, recreation program instruction, legal counsel, and much more. We do not and have not privatized many core services important to the community— including police, fire, lifeguards, and libraries. We will, however, continue to weigh the merits of privatization versus doing work with in -house staff. Importantly, our community needs to know that ■ the laws have changed in recent years making privatization somewhat difficult and less attractive financially — court interpretations of prevailing wage laws and the Fair Labor _ ■ Standards Act (FLSA) make privatization decisions much more complex. For more about ■ these issues, please take a look at our Web site. Even as those issues affect our budget planning, there are many good things going on that give us reasons for an optimistic view of the future. These include: • A continued strong housing market (including remodels) and additional new home ■ construction in the Crystal Cove area of Newport Coast have kept property values high, with resulting strong property taxes growth; ■ Our business community remains successful, showing continued strength in the retail market — sales from restaurants, autos, furnishings, and department stores are slightly above projections; ■ ■ ■ ■ ■ • A stable tourism base that has kept visitors coming to Newport Beach and spending their ■ tax dollars in our restaurants and shops. ■ GENERAL FUND. The General Fund is the key operating fund within the City's budget. This fund contains expenditures for all operating City departments except the Water and Wastewater Divisions within Utilities. In 2005 -06 the proposed General Fund expenditures, including General ■ Fund capital improvements, total $120.1 million, a decrease of $500,000 from 2004 -05. ■ I am recommending eight new positions in the 2005 -06 budget, primarily due to our recent annexations: ■ Fiscal Clerk (Revenue Division of Administrative Services Department) ■ Budget Analyst (Accounting Division of Administrative Services Department) ■ MIS Specialist (Police Department) Office Assistant (Planning Department) ■ Two Library Assistants (Library & Cultural Arts Department) • Park Groundsworker II (Recreation & Senior Services) ■ Public Works Inspector (Public Works Department) ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Four of these positions are currently part-time positions that I am recommending be changed to full -time positions. In addition, one of the Library Assistant positions will be assigned to the new Mariners Library, which is a requirement of the State grant funding part of the construction of the new facility. The Public Works Inspector position will initially be funded using proceeds from the three current Assessment District projects as the position will be assigned to oversee those projects exclusively. REVENUE OUTLOOK. We are projecting General Fund revenue to remain relatively flat, increasing only 1.7% over FY 2005 -06 for a total of $119.7 million. Total revenues will be dropping 6.7% to $175.7 million due to receipt in the current year of some significant one -time revenues such as the EPA grant for the Big Canyon Reservoir cover project, funding from the Robinson Skinner Annuity for the Back Bay Dredging permanent fund, contributions for Assessment Districts 68 and 69, and receipt of some redevelopment funds for the Fire Station.7 property acquisition. 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 $162.5 million. EXPENDITURE OUTLOOK. Total proposed City expenditures in 2005 -06, including debt service and capital projects, is $193.7 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 $180.5 million._ The budget shortfall between total external revenues and expenditures is due to the timing of Capital Improvement Project (CIP) revenues and expenditures. CIP projects often span one or more fiscal years. Of the $180.5 million of proposed expenditures in fiscal year 2005 -06, $13.9 million are CIP projects that have been rebudgeted from a prior fiscal year because the project was delayed or is partially complete. These 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. Total FY 2005 -06 operating expenditures excluding CIPs, and internal charges amount to $150.8 million which is only a 1.9% increase over the 2004 -05 amended budget. This increase is primarily due to PERS contribution rate increases, a modest increase in Maintenance and Operation expenditures, and a decrease in capital outlay expenditures. v CAPITAL IMPROVEMENT PROGRAM. The CIP serves as a funding plan for public improvements, special projects, and ongoing maintenance programs. Projects in the CIP include construction and rehabilitation of arterial highways, local streets, storm drains, bay and beach improvements, parks and buildings, water and wastewater improvements, and some planning programs. The FY 2005 -06 CIP totals $36.1 million and consists of nearly 100 projects. Specific project plans for this budget year are discussed in more detail in the CIP section of the Budget documents. CONCLUSION. The financial plan for FY 2005 -06, the City's centennial, is a conservative and balanced plan that was developed while keeping a close eye on the outside factors that can affect the City's financial status. All Council reserve fund policies have been met and the proposed General Fund expenditures are fully offset by anticipated General Fund revenues. As always, we present this budget with great pride given its continued emphasis towards the delivery of quality services to the wonderful citizens of and visitors to Newport Beach. Homer Bludau City Manager ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 1 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ t ■ ■ ■ ■ ■ ■ ■ ■ ■ . ■ ■ ■ ■ ■ ■ CITY OF NEWPORT BEACH ■ BUDGET FOR FISCAL YEAR 2005 -2006 ■ User's Guide ■ 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 dose 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 Appropriations. 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 $5000 in any Budget Activity or Capital ■ Project. All budget amendment increases exceeding $5000 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 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. The budget document is intended to provide the public concise and readable information about ■ 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; the.. ■ Budget Detail, and the Capital Improvement Program. ■ 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.) ■ Introductory Section — includes the Table of Contents, City Organization Chart, List of City ■ 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. ■ Operating Budgets — includes proposed operating budgets by department. ■ Capita! Improvement Program — includes proposed capital improvement budgets by ■ funding source. ■ Appendix— includes a summary of the Tide and Submerged Land Fund; a description of the Internal Service Funds; Land, Structures and Improvements for the City; a summary of Rolling ■ Stock in Service; a Seven Year Comparison of Full -time Positions; a listing of Debt Service ■ ■ 2 ■ ■ ■ obligations for the City; and a Glossary of accounting terms and definitions of terms used in ■ the Newport Beach Budget documents. ■ 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.. ■ 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 for ■ in another fund. Examples of the services funded by the General Fund include Police, Fire, 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. The General Fund and its activities are primarily supported by property, sales, and transient ■ occupancy taxes. In addition, the other revenue sources supporting General Fund activities include: Licenses, Fees and Permits; Intergovernmental Revenues; Charges for Services; ■ Fines, Forfeitures and Penalties; Revenue from the Use of Money and Property; Contributions; 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 57% 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 repair, ■ construction, and maintenance. The City has many other special revenue funds that are all included in the Budget. The City employs Internal Service Funds to account for vehicle maintenance and replacement, as . ■ well as all compensated absences, general liability, workers' compensation, and other insurance ■ payments. These internal service funds are funded by charging each of the operating departments a rate computed to support these activities. ■ 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 inflation). ■ ■ ■ 3 ■ ■ In addition to the General Fund's reserves, other reserve levels have been established. In the Tide ■ Newport Beach has been under its Gann Limit by a comfortable margin each year. For 2005 -06, the appropriations limit adopted by the City Council, in accordance with Revenue and Taxation ■ Code Section 7910, was $119,548,685. Calculations determining this amount, which is more than $28 million greater than the budgeted proceeds of taxes (even without adjusting for exclusions) ■ are verified as part of the City's annual audit. Service Funds, which fund such activities as Equipment Maintenance and Replacement, and ■ 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 ■ 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 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 SkinnerAnnuity) 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 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 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 lower 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 ELECTORATE MAYOR DOARD OF LIBRARY TRUSTEES -� COUNCIL r PARKS, BEACHES& , 'L L. RECREATION COWLS 10N J II CITYCLERK CITYATTORNEY L CIttARTS CQMMIBGION. J I CITY MANAGER L PLANNING Cu Ad PWnM.N, ps INuance Plannilim 11 I II FIRE Fire S,.".%ion lOpem .i Ocaan L'Regueme Tminii,, NERumWn HBSA&nes MmBRals Fire Pmvenlmn Junur Lmemuam Pmgem ARminl}matlbn EmelmerwyM� cal Servces II II BUILDING U— — — Plan ChmNnq InWimIne N.ft B OO 1 LNNGCE— F _r L BOARD OF APPEALS J I - -- I Treasury n wables0 Biling & Renervabks LCIVILSEFNICEBOARO J TeMCanmunhmlims r , MIFI,. Managemem Imoimmion Bystema PLANNING COAB&ISSICN BTANTGTYMANAGER III ASSIST I�,A II �EnNmnmrng T94numen III I I �N� I I ELECTORATE MAYOR DOARD OF LIBRARY TRUSTEES -� COUNCIL r PARKS, BEACHES& , 'L L. RECREATION COWLS 10N J II CITYCLERK CITYATTORNEY L CIttARTS CQMMIBGION. J I CITY MANAGER L PLANNING Cu Ad PWnM.N, ps INuance Plannilim 11 I II FIRE Fire S,.".%ion lOpem .i Ocaan L'Regueme Tminii,, NERumWn HBSA&nes MmBRals Fire Pmvenlmn Junur Lmemuam Pmgem ARminl}matlbn EmelmerwyM� cal Servces II II BUILDING U— — — Plan ChmNnq InWimIne N.ft HUMAN RESOURCES L— — Pelmnnel Atlmin'mir�on Rid B Marremem Risk ManamamaM Labor Relations ELECTED OFFICIALS Fiscal Year 2005 -2006 March 22, 2005 I Pabm Tmfic Dme " ADMINISTRATIVE SERVICES I AmatWeg PwMlmg&Re - -- I Treasury n wables0 Biling & Renervabks fo on S Geogmphic Inbm�atlbn Ssy TeMCanmunhmlims MIFI,. Managemem Imoimmion Bystema Revenue HUMAN RESOURCES L— — Pelmnnel Atlmin'mir�on Rid B Marremem Risk ManamamaM Labor Relations ELECTED OFFICIALS Fiscal Year 2005 -2006 March 22, 2005 I Pabm Tmfic Dme " II II I PUBLIC WORKS EnglneeM1g .. I I CIPMet@gemem I CoruYnxlion Maregamant I Development SeMcea I Tmflk I II II GENERAL SERVICES Fi noa e TreS,. & BuiMing Wtnt ance R.1,M8 C $l LLm Epuip.em MaiKm R eYlg 1ja1WMni gs I I I I LIBRARY SERVICES Ubmq Cuk.lARa r - - - --i L COUNCIL APPOINTED BOARDS & COMMISSIONS II I 11 II I I r - - - - -- I Senwr Services NARBORCOMMISSION L J� BTANTGTYMANAGER MxCw Reta(as vmh:l�.w� �EnNmnmrng T94numen II I I UTILITIES waa I N4rtevsler I Qe mcel ai &caa - I AQtninollaCVn I I II I POLICE I Bupp a9 fofpa Fleet Mairtalance II II I PUBLIC WORKS EnglneeM1g .. I I CIPMet@gemem I CoruYnxlion Maregamant I Development SeMcea I Tmflk I II II GENERAL SERVICES Fi noa e TreS,. & BuiMing Wtnt ance R.1,M8 C $l LLm Epuip.em MaiKm R eYlg 1ja1WMni gs I I I I LIBRARY SERVICES Ubmq Cuk.lARa r - - - --i L COUNCIL APPOINTED BOARDS & COMMISSIONS COUNCILAPPOINTED POSITIONS ■ ■ CITY DEPARTMENTS ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ II I & SENIOR SERVICES 11 II I I Recreation Senwr Services COUNCILAPPOINTED POSITIONS ■ ■ CITY DEPARTMENTS ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ TABLE OF MISCELLANEOUS STATISTICAL INFORMATION FISCAL YEAR 2005 -2006 COUNCIL-MANAGER FORM OF GOVERNMENT CITY WATER SERVICE CONNECTIONS 26,369 NUMBER OF FIRE STATIONS 8 RESIDENTIAL POPULATION (January 1, 2004 estimate; NUMBER OF CITY LIBRARIES 4 Permanent 80,831 NUMBER OF PARKWAY TREES 29,000 Summer 100,000 - TOURIST POPULATION 20,000 to 100,_000 per day RECREATIONAL ACREAGE - Acre - - Ocean Water 14,894 AREA 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 January 1, 2004 41,851 Ocean: 10 Occupancy factor per dwelling unit 1.93 Harbor 21 TOTAL WATER FRONTAGE 44 POPULATION DENSITY ASSESSED VALUATION Per Square Mile 3,119.68 TOTAL $26,048,812,767 Per Acre . 4.87 NEWPORT HARBOR Boats 9,900 EMPLOYEES Residential 1,230 Regular Full Time - - - - 796 Commercial Slips and Side Ties 2,330 Total (Including Part Time) 1,251 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 recreational boat harbors in the world, accommodating over 9,000 boats of all types docked within its 21 square mile 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 80,000. 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 mile radius. Located 50 miles south of Los Angeles in Orange County, Newport Beach offers one of the finest climates in the United States. a REVENUE SUMMARY 2005 -06 33,583,659 39,474,865 43,631,829 53,311,953 55,369,800 '3.86% 34,050,123 2006-06 32,985,528 2000-01 2001.02 2002.03 2003 -D4 2004 -05 Revenue Percent Actual Actual Actual Actual EStimated Budget Increase Fund/Revenue, Category Revenue Revenue Revenue Revenue Revenue Estimate (Decrease) GENERALFUND PROPERTY TAXES TAXES OTHER THAN PROPERTY LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR CURRENT SERVICES FINES, FORFEITURES 8 PENALTIES USE OF MONEY AND PROPERTY OTHER REVENUE TOTAL GENERAL FUND ASSET FORFEITURE FUND INTERGOVERNMENTAL USE OF MONEY AND PROPERTY OTHER REVENUE TOTAL FORFEITURE FUND SLESF -COPS FUND INTERGOVERNMENTAL USE OF MONEY AND PROPERTY TOTAL SLESF - COPS FUND LLEBG FUND INTERGOVERNMENTAL USE OF MONEY AND PROPERTY TOTAL LLEBG FUND COBG FUND INTERGOVERNMENTAL USE OF MONEY AND PROPERTY TOTAL CDBG FUND STATE GAS TAX FUND INTERGOVERNMENTAL USE OF MONEY AND PROPERTY OTHER REVENUE TOTAL GAS TAX FUND TRAFFIC CONGESTION FUND INTERGOVERNMENTAL USE OF MONEY AND PROPERTY TOTAL TRAFFIC CONGESTN FUND TIDELANDS FUND LICENSES, PERMITS AND FEES INTERGOVERNMENTAL CHARGES FOR SERVICES FINES, FORFEITURES 8 PENALTIES USE OF MONEY AND PROPERTY OTHER REVENUE- - TOTALTIDELANDSFUND CONTRIBUTIONS FUND INTERGOVERNMENTAL USE OF MONEY AND PROPERTY OTHER REVENUE TOTAL CONTRIBUTIONS FUND CIRCULATION AND TRANS FUND LICENSE, PERMITS AND FEES USE OF MONEY AND PROPERTY OTHER REVENUE TOTAL CIRCULATION FUND BUILDING EXCISE TAX FUND LICENSES, PERMITS AND FEES USE OF MONEY AND PROPERTY OTHER REVENUE TOTAL SET FUND 10 28,858,182 33,583,659 39,474,865 43,631,829 53,311,953 55,369,800 '3.86% 34,050,123 31,876,781 32,985,528 35,790,936 33,248,321 34,102.898 2.57% 2,243,306 1,956,365 2,305,118 3,483,020 2,639,340 2,511,540 4.94% 7,006,393 7,263,139 6,035,742 6,014,233 4,243.904 3,397,955 - 19.93% 9,803,379 10,318,366 11,099,872 11,899,279 11,929,149 11,854,126 -0.63% 3,427,891 3,252,387 3,380.531 3,551,515 3,752,800 3,822,800 1.87% 7,389,450 7,232,430 7,328,014 6,397,127 7,505,083 7,897,392 5.23% 507,500 1,212,707 1,173,647 216.898 1,042,900 723,600 30.62% 93286,224 96,685.834 103.783,317 110,984,837 117,673,450 119,680.111 1.71% 72,536 46,258 47,795 59,652 215,230 100,000 -53.54% 39,265 28,143 13,556 1,638 5,000 5,000 0.00% 0 0 0 0 0 0 0.00% 111,801 74,401 61,351 61,290 220,230 105,000 -5232% 164,028 144,141 144,049 119,171 120,000 120,000 0.00% 11019 545 295 240 0 1,382 0.00% 165,047 144,686 144,344 119,411 120.000 121,382 1.15% 59,465 75,524 37,847 39,448 24,500 0 - 100.00% 3,772 4,375 933 2,975 0 D 0.00% 63,237 79,899 38,780 42.423 24,500 D - 100.00% 498,000 697,352 3,235,483 0 426,000 426,000 0.00% 0 0 28.085 5,598 0 0 0.00% 498,000 697.352 31263,568 5.598 426.000 426.000 0.00% 1,385,907 1,208,426 1,332,751 1,484,796 1,505,500 1,666,132 10.67% 385,336 273.788 166,499 20,735 43,750 92,614 111.69% 0 0 . 0 0 0 0 0.00% 1,751.243 1,482.214 1,499,250 1,505,531 1,549,250 1,768,746 13.52% 572,150 179,335 192,176 0 0 0 0.00% 0 32.100 8.748 2,037 0 1,066 '0.00% 572,150 211,435 200,924 2,037 0 1,056 0000% 1,124,359 1,184,962 1,039,967 1,230,464 1,247,176 1,260,700 1.08% 0 98,614 18,333 18,333 0 0 0.00% 31,920 '20,202 56,422 38,560 40,000 40,000 0.00% 2,106 131,778 11,623 -514 700 700 0.00% 6,641,364 4,797,762 5,374,101 5,696,396 5,670,377 5,744,801 1.31% -2,999 286,496 65,728 -2,384 0 0 0.00% 7,796,750 6,519,814 6,566,174 6,980,855 6,958,253 7,046201 1.26% 197,265 69,683 314,433 1,308,217 1,341,025 1,341,025 0.00% 0 4,374 0 0 0 17,299 0.00% 25,000 71,470 54,625 50.000 - 0 0 0.00% 222,265 145,527 369,058 1,358,217 1,341,025 1,368,324 1.29% 483,398 56,454 855,301 681,046 200,000 200,000 0.00% 418,864 310,243 249,237 27,586 125,000 111,717 - 10.63% 0 0 0 0 0 0 0.00% 902.262 366,697 1,104,538 708.531 325,000 311,717 4.09% 329,206 152,778 197,133 210,066 150,000 150,000 0.00% 54,448 30,743 12,405 1,692 7,000 9.356 33.66% 0 0 0 0 0 '0 - 0.00% 383.654 183,521 209,538 211.778 157,000 159,356 1.50% ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ REVENUE SUMMARY 2005.06 MEASURE "M "FUND INTERGOVERNMENTAL 969,115 1,083,034 1,010,077 1,300,089 1,713,149 1,721,189 2005.06 2600-61 2601-02 2662.03 2003.64 2664.05 Revenue Percent Actual Actual Actual Actual Estlmated Budget Increase Fund/Revenue Category Revenue Revenue Revenue Revenue Revenue ESUmate (Decrease) ■ MEASURE "M "FUND INTERGOVERNMENTAL 969,115 1,083,034 1,010,077 1,300,089 1,713,149 1,721,189 OA7% USE OF MONEY AND PROPERTY 143,525 113,266 89,002 12,192 38.750 56,928 46.91% OTHER REVENUE 0 0 0 0 0 0 0.00% . TOTAL MEASURE 'M" FUND 1,112,640 1,196,300 1,099.079 1.312,281 1,751,899 1,778.117 1.$0% BIKES S TRAILWAYS FUND ■ INTERGOVERNMENTAL 0 52,272 0 0 0, 0 0.00% USE OF MONEY AND PROPERTY 4,069 3,264 3.878 309 0 0 0.00% . TOTAL BIKES&TRAILWAYS FUND 4,069 55,536 3.876 309 0 0 0.00% AHRP FUND - ■ - INTERGOVERNMENTAL 6,273 237,414 366,441 690,543 0 1.102,070 0.00% TOTAL AHRP FUND 6,273 237,414 366,441 690,543 0 1,102,070 0.00% ■ AIR QUALITY MGMT FUND - - INTERGOVERNMENTAL 84,119 79,546 123,573 144,692 136,000 - 136,000 0.00% - - USE OF MONEY AND PROPERTY 9,857 5,600 0 128 - 0 - - 1,167 0.00% - ■ OTHER REVENUE 0 0 0 0 0 0 0.00% - TOTAL AQMD FUND 93,976 85,146 123,573 144,820 136,000 - 137.167 0.86% ■ ENVIRONMENTAL LIABILITY FUND OTHER REVENUE 373,655 418,431 41003 332,813 370.000 370,000 0.00% USE OF MONEY AND PROPERTY 99,064 93710 79,954 10.135 40.000 49,590 23.98% . TOTAL ENVIRONMENTAL LIAB FD 472,719 512,141 4946757 342,948 4101000 419.590 2.34% OIL SPILL REMEDUITION FUND ■ TOTAL OTHER REVENUE 5,188,774 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 276,132 235,328 76.455 7.007 0 23,342 0.00% . TOTAL OIL SPILL FUND 5,484,906 235,328 76.455 TOOT 0 23,342 0.00% NEWPORT ANNEXATION FUND ■ INTERGOVERNMENTAL 0 15,000,000 0 5,000,000 0 3,000,000 0.00% USE OF MONEY AND PROPERTY 0 447.774 458.964 88.316 415,000 426.756 233% TOTAL ANNEXATION FUND 0 15,447,774 456.964 5.088.316 415,000 3,426,756 '725.72% ■ ASSESSMENT DISTRICT PROJECTS OTHER REVENUE 3,428,762 741,196 2.127,087 260,457 14,792,480 0 - 100.00% . USE OF MONEY AND PROPERTY 0 0 0 . 5.501 0 13,724. 0.00 %' TOTAL ASSESSMENT DISTRICT FUND 3.428,762 741.196 2,127,087 2601457 14,792.480 13,724 - 99.91% ■ CIOSA FUND OTHER REVENUE 4,841,699 28,227 1,981 0 0 0 0.00% USE OF MONEY AND PROPERTY 64,693 298,566 218.056 26.551 112,500 100,455 - 10.71 %' TOTAL CIOSA FUND 006.392 326,793 220.037 26,551 112,500 100,455 - 10.71% BONITA CANYON DEV. FUND - OTHER REVENUE 0 0 0 0 0 0 0.00 %, USE OF MONEY AND PROPERTY 460,519 223.319 194.454 65.517 0 0 0.00% ■ TOTAL BONITA CANYON DEV. FD. - 460,519 223,319 194,454 65,517 0 0 0100% MARINERS LIBRARY - ■ INTERGOVERNMENTAL 0 0 0 144.685 500,000 2,373,376 374.68% OTHER REVENUE 0 0 1.069,732 38,269 - 0 .0 _ - 0.00% - USE OF MONEY AND PROPERTY 0 0 0 5.338 0 23,743 - 0.00% ■ TOTAL MARINERS LIBRARY FUND 0 0 1,069,732. 188,292 500,000 2,397,119 379.42% FIRE STATION 97 - ■ INTERGOVERNMENTAL 0 0 0 0 2,500,000 - 1,600,000 - 36.00% OTHER REVENUE 0 0 0 0 -- 0 0 0.00% ■ USE OF MONEY AND PROPERTY 0 0 0 - 0 0 0 2.500,000 0 1,600,000 0.00% - 36.00% TOTAL FIRE STATION #7 FD. 0 0 0 MARINE SCIENCE CENTER ■ INTERGOVERNMENTAL 0 0 0 0 0 0 0.00% OTHER REVENUE 0 0 0 0 209,848 0 - 100.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0 0.00% . TOTAL MARINE SCIENCE CENTER 0 0 0 0 209.848 0 -100.00% ■ WATER ENTERPRISE FUND LICENSES, PERMITS AND FEES 0 0 0 0 0 0 0.00% INTERGOVERNMENTAL 10,953 - 10,799 0 1,608,507 1,454,808 0 - 100.00% ■ CHARGES FOR SERVICES 16,727,539 16,620,928 16,228,130 16.655,234 16,540,000 16,540,000 0.00% USE OF MONEY AND PROPERTY 1,416.678 1,144,197 837,322 128,259 475,000 395,078 - 16.83% OTHER REVENUE 84,510 56,593 261,152 - 70.877 16,000 16,000 0.00% ■ TOTAL WATER FUND 18.239,680 17,809,919 17,326,604 18,321.123 18.485,808 16,951,078 -8.30% ■ 11 REVENUE SUMMARY 2005.06 0 0 105 0 0 0.00% 2,917,734 2005-06 2,729,781 2000-01 2001.02 2002.03 2003-04 200405 Revenue Percent Actual Actual Actual Actual Estimated Budget Increase FundfRevenue Category Revenue Revenue Revenus Revenue Revenue Estimate ]Decrease) PARKING FACILITY FUND USE OF MONEY AND PROPERTY TOTAL PARKING FUND WASTEWATER ENTERPRISE FUND INTERGOVERNMENTAL CHARGES FOR SERVICES USE OF MONEY AND PROPERTY OTHER REVENUE TOTAL WASTEWATER FUND INSURANCE RESERVE FUND WORKERS' COMP PREMIUM, GENERAL LIABILITY PREMIUM DISABILITY INSURANCE PREMIUM OTHER REVENUE TOTAL INSURANCE FUND RETIREE MEDICAL FUND CHARGES FOR SERVICES USE OF MONEY AND PROPERTY TOTAL RETIREE MEDICAL FUND 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 Prenlums TOTAL ALL CRY FUNDS, NET OF INTERNAL PREMIUMS 12 119,157 0 0 0 0 C 0.00% 119,157 0 0 0 0 0 0.00% 179 0 0 105 0 0 0.00% 2,917,734 2,923,583 2,729,781 2,858,223 2,892,000 2,892,000 0.00% 214,287 199,883 138,873 16,986 75,000 77,460 3.28% 6.627 22,221 39,160 - 312,876 3,000 2,000 43.33% 3,138,827 3.145.687 2,907,814 2,562,438 2,970,000 2,971.460 0.05% 3,179,926 3,180,536 3,199,425 3,199,597 3,199,421 3,199,421 0.00% 1,779,779 1,862,778 1,627,779 1.828,697 1,628.697 1,828,697 0.00% 225,207 0 0 0 0 0 0.00% 403,485 417,938 328,917 37,094 177500 147,055 - 17.15% 5,588,397 5,461,252 5,356,121 5,065,388 5,205,618 5,175,173 -0.58% 1,119,000 1,304,439 1,532,299 1,629,794 1,689,907 1,689,907 0.00% 1,582 77,712 72,743 10,160 37,590 50,834 35.56% 1,120,582 1.382,151 1.605,042 1,639,954 1,727,407 1,740,741 0.77% 1,228,997 1,330,581 1,455,909 1,522,614 1,578,335 1,578,335 0.00% 81.862 85,809 61,062 7.873 32.500 40,075 23.31% 1,310.859 1,416,390 1,516,971 1,530,487 1,610.835 " 1.618.410 0047% 0 0 0 75 0 0 0.00% 1,784,022 1,447,467 1,523,806 1,704,155 1,828,178 1,872,937 2.45% 2,219,600 2.306,707 2,696,264 2,743,083 2,896,038 . 2,984,986 3.07% 448,693 615.203 787,024_ 172,644 349,000 370,695 6.22% 4,452,315 41369,377 5.007,094 4,619,957 5,073,216 5,228,618 106% 17,721 14,553 11,013 4,878 19,400 26,698 37.62% 185,000 185,000 195,000 1,981,286 0 0 0.00% 202.721 199,553 196,013 1.986,164 19.409 26.698 37.62% 0 15 132 17 23,750 .' 48,264 103.17% 0 3,000 0 0 3,800,000 0 - 100.00% 0 3,015 132 17 3,823,750 48,254 N!A 155,875,427 159,439,671 157,391,09D 165,835,927 188.538.469 175,726.665 $.80% (11,536.531) (11,432,5081 (12,235,482) (12.627.940) (13,020,576) (13,154,283) WA 144,338,896 148,0079163 145,155,608 153,207,987 175,517,893 162,572,382 -7.38% Enterprise Fund Revenue Internal Service Fund Revenue 11% 8% Licenses, Fees, & Permits 2% Intergovernmental Revenue 10% Fines, Forfeitures, & 2% Use of Money & Property 8% 2005 -06 Revenues by Source Property Taxes 32% Sales & Other Taxes 19% ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ GENERAL FUND BUDGET General Govammerlt City Council City Clerk City Manager Human Resources Ciy Attorney AdMniabative Services Total General Government PUNIC Safety Police Department Fire Department Total PUNIC Salary Community Development Coy Winger Planning Building Total Community Development Public Works General Se Cee - Public Works Utilities Total Public Works Community services City Council - Centennial Recreation 8 Sr. Services Libraries B Ads Total Community Services General Fund Debt Service Total General Fund Op. Budget General Fund CIPS Total General Fund Budget ENTERPRISE FUNDS Water - Opem9ons WaNr -CIP Water . Debt Service Wastewater - Operations Wasenswor -CIP Total Enterprise Funds INTERNAL SERVICE FUNDS Insurance Reserve Equipment Fund - Operatons Equipment Fund - CIP Equipment Fund - DeN Service Compensated Absences Retiree Medical Total Internal Semlce Funds OTHER FUNDS - Police Game CDBG - Operations CDBG . Dell Service Tidelands - Harbor Resources Tidelands -011 and Gas Tidelands -DeN Service AOMO Environmental Liability Newport Annexation . Debt Service Libmy - OeN SeMce Ackerman Fund AO Other CIP Total Otter Funds TOTAL OPERATING BUDGET TOTAL CIP TOTAL CITY BUDGET LESS: INTERNAL CHARGES TOTAL BUDGET NET OF INTERNAL CHARGES 2,668,742 EXPENDITURES By FUND 2,805,143 1,327.729 973.213 1,297,004 1999 -00 2000-01 2001.02 2002-03 2099-04 2004x5 2005-06 %of Total Actual Actual Actual Actual Actual Estimated . Frolicked Operating Function and Activities Expenditures Expenddves ExuendNUes Expendibues Expenditures Expenditures Expenditures .'Budget GENERAL FUND BUDGET General Govammerlt City Council City Clerk City Manager Human Resources Ciy Attorney AdMniabative Services Total General Government PUNIC Safety Police Department Fire Department Total PUNIC Salary Community Development Coy Winger Planning Building Total Community Development Public Works General Se Cee - Public Works Utilities Total Public Works Community services City Council - Centennial Recreation 8 Sr. Services Libraries B Ads Total Community Services General Fund Debt Service Total General Fund Op. Budget General Fund CIPS Total General Fund Budget ENTERPRISE FUNDS Water - Opem9ons WaNr -CIP Water . Debt Service Wastewater - Operations Wasenswor -CIP Total Enterprise Funds INTERNAL SERVICE FUNDS Insurance Reserve Equipment Fund - Operatons Equipment Fund - CIP Equipment Fund - DeN Service Compensated Absences Retiree Medical Total Internal Semlce Funds OTHER FUNDS - Police Game CDBG - Operations CDBG . Dell Service Tidelands - Harbor Resources Tidelands -011 and Gas Tidelands -DeN Service AOMO Environmental Liability Newport Annexation . Debt Service Libmy - OeN SeMce Ackerman Fund AO Other CIP Total Otter Funds TOTAL OPERATING BUDGET TOTAL CIP TOTAL CITY BUDGET LESS: INTERNAL CHARGES TOTAL BUDGET NET OF INTERNAL CHARGES 2,668,742 2,960,014 2,805,143 1,327.729 973.213 1,297,004 1,440,660 0.96% 251,399 291,066 283,000 355.940 294,781 385,229 355,488 0.24% 596,040 707,175 842,723 994,278 1,956.574 1,217,818 1,030.681 0.68 %'.' 814,658 958,994 1,174,414 1,146.646 1,165,006 1,323,698 1,349.136 0.89% 886,127 676,286 688.872 868.117 1,071,588 1,018,389 979,041 0.65 %' 24,995,572 27,247,244 28,055,340 30,385,765 32,448.435 35,031,676 35,848.528 23.76% 16,292281 17,514,345 19340449 22014685 24029,948 26058.930 26, 163481 17.34% 41,287853 44.761589 47395,789 52,400,450 58478381 61,090.608 62,012009 41.11% 6,916,733 7,325,192 7,913,027 8,175,900 8,446.688 9301.575 10,111571 5.70% 992,865 974,410 960,747 476.286 539,019 600,821 - 1,467,235 1,444,496 1,865.009 2,447,129 2,217,737 2.939,477 - 2,334,886 1.55% 2,260,388 2,368,074 2,516,157 2,815,996 3085,671 3.041,339 3,308588 2.19% 3,727,623 3 ,812 570 4.381 166 5,263,125 5,75%694 8 519 m 8245 275 4.16% 79.62% - - - 1 ,243,300 1,200.000 1,200,000 1,200,000 12,431,393 12,949,693 14,381,259 15,416.692 16,741,145 - 18,545,361 19,522,899. 12.94% 3,151.221 3,219,225 3.630.882 3.503.545 3.754.009 4.172.738 4,404,516 2.92% - - - - - - 350,000 0.23% 2,487,446 2,516,519 2,760,959 3,007,581 3,358,550 3.980,182 4,333.835 2.87% 4,429.287 4,809,673 5152.068 5.168.319 5.090.337 5.321.393 5,427,936 380% 6,916,733 7,325,192 7,913,027 8,175,900 8,446.688 9301.575 10,111571 5.70% 992,865 974,410 960,747 - - - - O.GD% 78,877.669 84,231,259 90,354,424 95,792,402 102.948.673 111,998,241 115,061,849 76.27% 5,049,821 5,433,285 7,655,747 4,379,362 4,594,096 8,590,034 5,047,200 3.35% 83,927490 89,664544 98.010,171 100171764 107,540,989 1201588.3% 120,109,049 79.62% 10,793,143 10.887,196 11,945,173 11,372,485 13,667,812 14,032,504 14,533,191 9.63% 1,234,901 1,502,489 4,446.858 4,935,134 5,007,460 10,987,484 5,172,766 3.43% 1.662.612 1,656,665 1,655.228 1,650.573 1,612,958 1,652,743 1,649,623 1.09 %' 1,454,570 1,607,382 1,754,157 1,893.290 2.221,135 2,278,259 2,460,432 1.63% 1,082,855 516,392 1,072,573 1,635,551 687.808 2.127,490 1,591,000 1.05% 3,116,956 3,455,995 3,350,000 8,776.529 6,228,971 5.418,072 5,039,183 3.34% 2,929,835 2,475,815 3,085,904 3.824,754 3,687,090 4,896,783 4,249,292 2.82% 17,974 12,016 44,582 111.346 69.336 441,897 56,000 0.04% 662,409 577,839 720,132 631,589 459.776 459,776 261,321 0.17% 1,292,220 1,547,506 1,300,000 1,807,921 918,644 1,200,000 1,200,000 0.80% 238,372 979,768 867,000 1,132,143 1999.235 1.158.250 11276,355 0.85% 16019,395 9,048,939 9,367,618 18 484282 12.563 052 13,574,778 12,082,151 5.01% 464.476 424,880 510,102 309,680 318,639 402,106 - 320,595 0.21% - - - 150,623 149.981 188,104 - 176,858 0.12% - - - - 72,846 183,581 187,056 - 189,514 0.13% 1,127,301 998,554 948224 1,078,207 1,178,197 1,398,248 1,821,125 1.21% 329,266 394,351 382,202 35/,693 365.699 359,175 - 474,738 0.31% 238,372 237,062 23702 237.062 237,062 237,062 237,062 0.16% 76,808 40,7% 105,000 130,641 96,003 85,676 26,415 0.02% - - 98,971 195,340 154,389 128,699 90,000 0.06% - - - 1 ,243,300 1,200.000 1,200,000 1,200,000 0.80% 662,409 577,839 720,132 565,925 567,935 566,938 570,250 0.38% 138,066 240,848 185,000 128,500 1.200,272. 110,000 15,100 0.01% 16.863,429 19.612,661 26.383.219 10,349,038 10.028.068 36.131,636 30.952,330 20.52% 19.898,127 22,526,813 29.569912 14,818855 15,677, 616 40,995,700 35,073,987 23.9'1%' 103,824,114 110,333,557 118,218,711 131.551,503 138,604242 147,958,692 150,852,903 100.00% 94.248.980 27 078 853 39 602 979 21.410.431 20.384.768 58,278A01 42,819.296 126,073,094 137,410,420 157,621,690 152, 961,934 156,988010 206,237,293 193,672,199' (%920,661) (11,536,531) (11,758,631) (11,689,976) (12,345,448) (13,04576) (13,154,283) 118152433 125,673,889 146.063.059 141,071,958 148643.562 193.218717 180,517.916 13 2005 -06 EXPENDITURES BY DEPARTMENT Maintenance Salaries& %of and %of Capital %of 'Debt Total %of Benefits Total Operation Total Outlay Total Service Budget Total DEPARTMENT SERVICES City Council $273,535 0.29% $1248,525 2.63% $7,000 0.20% $0 $1,529,060 0.82% City Clerk $319,585 0.33% $37,709 0.08% . $0 0.00% $0 $357,294 0.19% City Manager $2,296,768 2.40% $1,127,009 2.37% $40,700 1.18% $0 $3,464,477 1.85% Furman Resources $931,764 0.97% $414,660 0.87% $8,000 0.23% $0 $1,354,424 0.72% City Attorney $783,021 0.82% $197,001 0.41% $3,000 0.09% $0 $983,022 0.53% Administrative Services $5,107,408 5,34% $1,013,520 2.13% $412,959 11.93% $0 $6,533,887 3.50% Police $30.627,011 ✓ 32.01% $5,189,643 10.91% $16,372 0.47% $0 $35,833,026 19.17% Fire $22,331,013 23.34% $3,816,101 8.02% $187,384 5,42% $0 $26,334,498 14.09% Planning $1,829,556 1.91% $650,665 1.37% $41,500 1.20% $0 $2,521,721 1.35% Building $3,019,821 3.16% $279,907 0.59% $26,500 0.77% $0 $3,326,228 1.78% General Services $9,046,184 9.46% $10,400,412 21.87% $32.100 0.93% $0 .$19,478496 10.42% Library Services find Cultural Arts) $4,015,164 420% $1,290,919 2.71% $111,100 3.21% $0 $5,417,183 2.90% Recreation and Sr. Services $2,331,529 2.44% $1,998,085 4.20% $15,000 0.43% $0 $4,344,614 2.32% Public Works $3,669,254 3.84% $730,038 1.54% $25,600 0.74% $0 $4,424,892 2.37% UOlwes $5,259,363 5.50% $13,287,438 27.94% $52,650 1.52% $0 $18,599.451 9.95% INTERNAL SERVICES Insurance Reserve $0 0.00% $5,039,183 10.60% $0 0.00% $0 $5,039,183 2.70% Equipment Malnt. B Replacement - $1,248,087 1.30% $623,683 1.31% $2,341,700 67.67% $0- - $4,213,470 - 2.25% Compensated Absence $1,200,000 125% $0 0.00% $0 0.00% $0 $1,200,000 0.64% Retiree Medical $1,276,355 1.33% $0 0.00% $0 0.00% $0 $1,276,355 0.66% DEBT SERVICE Office Equipment Leases $0 0.00% $0 0.00% SO 0.00% $0 $0 0.00% COW Balboa Village loan $0 O.DO% $0 0.00% $0 0.0096 $189,514 $189,514 0.10% Balboa Yacht Basin Construction Loan $0 0.00% $0 0.00% $0. 0.00% $237,062 $237,062 0.13% Assessment District Relief $0 0.00% $0 0.00% $0 0.0051. $1,200,000 $1,200,000 0.61% Central Library ConsWStlon $0 0.00% $5,250 0.01% $0 0.00% $565,000 $570,250 0.31% Groundwater Improvement Bonds SO 0.00% $5,000 0.01% $0 0.00% $1,644,623 $1,649,623 0.88 %' Rolling Stock Leases $0 0.00% $0 0.00% $0 0.00% $261,321 $261,321 0.14% OTHER ACTIVITIES Namatic Asset FOrfelture $0 0.00 % $61,907 0.13% $138,688 4.01% $0 $200,595 0.11% SLESF $109,721 0.11% $10,279 0.02% $0 0.006 $0 $120,DO0 0.06% LLEBG $D 0.00% $D 0.00% $0 0.00% $0 $0 0.00% AOMD $0 0.00% $26,415 O.D6% $0 0.00% $0 $26,415 0.01% Environmental Liabi0ty Fund $0 0.00% $90,000 0.19% $0 0.00% $0 $90,000 0.05% .. Ackerman Donation $0 0.00% $15,100 0,03% .' $0 0.0096 $0 $15,100 0.01% Capital Improvement Projects $0 0.00% S0 O00% $0 0.00% $0 $36,151,804 19.34% Total Budget $95,675,139 100.00% $47.558,449 100.00% $3,460,253 100% $4.097,520 S1S&943,164 100.00% Less: Internal Charges (6,467,663) (6,552,913) - - .(13,020,576) Total Budget Net of Internal Charges $89, 207, 476 $41,005,536 $3,460,263 $4,097,520 $173,922,588 %OF %OF %OF %OF BUDGET TOTAL GENERAL BUDGET TOTAL OPERATING BUDGET TOTAL TYPE BUDGET FUND TYPE BUDGET _ Salaries and Benefits $95,675,139 63.45% 51.18% $86,133,876 74.89% 71.98% Maintenance and Operation $47,558,449 31.54% 25.44% $27,961,888 - - 24.31% 23.35% Capital Outlay $3,460,253 2.29% 1.85% $912,165 0.79% 0.76 %. - Debt Service - $4,097,520 2.72% $0 0.00% - ToM Operating Budget $150,791,361 100.00% 80.66% $115,007,929 100.00% 96.08% CAPYTAL IMPROVEMENTS - $36,151,804 100.00% 19.34% $4.694,078 100.00% 3.92% TOTAL BUDGET $166,943,165 100.00% 100.00% 5119,702,007 100.00% 100,00% 14 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Historical Capital Projects Spending (dollars in thousands) 1999 -2000 2000 -01 2001 -02 2002 -03 Actual Actual Actual Actual General Fund Projects General Fund Special Revenue 8: Cooperative Projects CDBG Gas Tax Tidelands Contributions Circulation ft Transportation Building Excise Tax Measure M Bike 8: Trailways AHRP Fund Environmental Liability Traffic Congestion Relief American Trader Oil Spill Remediation Newport Coast Annexation Mariners Library Fire Station q7 Special Assessment Projects Assessment Districts CIOSA Development Bonita Canyon Development Enterprise Fund Projects 5,068 5,433 7,656 544 288 526 2,593 1,785 2,107 758 561 958 655 174 166 1,724 569 247 314 271 640 922 1,123 972 567 527 - 539 345 3,319 151 2,183 1,670 111 765 148 1,139 4,085 1,343 3,625 1,826 1,622 858 834 957 180 985 58 679 363 564 32 90 1,697 295 63 2003 -04 2004.05 2005 -06 Actual Estimated Proiected 10,987 41594 12,320 5,047 721 61 739 1,549 2,013 3,527 910 1;686 1,925 . 1,857 5,182 5,714 1,122 1,517 2,467 154 238 422 1,248 2,985 2,021 85 19 -. 1,090. 19,612 26,383 635 85 65,533 42,819 609 735 845 7 575 - 6,786 299 4,158 645 - 4,586 2,856 . 782 15,459 126 516 1,080 82 442 75 Water 1,235 1,502 4,447 4,935 5,008 10,987 5,173 Sewer 1,083 516 1,073 11636 .688 2,127 1,591 Internal Service Fund 26,000 ■Special Assessment Projects Equipment Maintenance 18 12 45 111 69 442 56 Annual Totals 16,882 19,612 26,383 21,410 20,385 65,533 42,819 30,000 28,000 ■General Fund Projects lG OSpecial Revenue Ft Cooperative Projects 26,000 ■Special Assessment Projects m Enterpnse Fund Projects 24,000 ■ Internal Service Fund _. _ 22,000 20,000 18,000 _ -- a 16,000 - .c 14,000 12,000 t 8,000 6,000 4,000 ±, F 2,000 - -- - - y;? E. x, °0 1 0 o S � � q d. o rn o 0 0 0 $ a 15 nPFRATIN(% FYPFNDITI IRFS - ALL FUNDS Acct Code Activity - Function Council 0100 City Cl9dc 0200 Oity Mgr. 0300 HR 0400 City Alty, 0500 Admin Svc. 0600 Police 1800 7000 SALARIES - MISC 227,448 1,459,925 666,183 501,522 3,404,529 5,073.307 7010 SALARIES - SAFETY 12,098,9fi4 7020 SALARIES - PERM PART TIME & TEMP 100,000 202,521 91,520 210,725 615,662 7040 OVERTIME MISC 1,118 19,807 2,081 15,577 229,337 7041 OVERTIME, SAFETY 885,616 7042 OVERTIME, PLANNED 7043 OVERTIME VACATION RELIEF 7044 OVERTIME, UNCONTROLLED 7059 PACKERICALLBACK/STANDBY PAY 7060 COPIER TILLER HAZ MAT & BILINGUAL 24,600 7062 NIGHT DIFF, MISC 4,500 49,947 7063 CERTIFICATION PAY & LONGEVITY PAY 55,022 7070 SCHOLASTIC ACHIEVEMENT 447 0 7072 HOLIDAY PAY, MISC & SAFETY 784,36 465 7085 UNEMPLOYMENT & TERMINATION PAY 7088 PAID FLEX/SPILLOVER PAY 7100 COUNCIL ALLOWANCES 93,599 7210 HEALTHIDENTALIVISION 61,362 26,298 170,937 78,894 43,830 455,832 1 760 528 7224 RETIREE INS RESERVE 2,521 840 4,980 2,280 1,320 12,599 57,235 7225 RETIREE INSURANCE 11,106 3,702 21,947 10,048 5,817 55,528 252257 7250 SALARY SAVINGSIREIMBURSEMENT - - 85,000 7251 RETIREE INSURANCE 7270 OTHER MISC BENEFITS 7290 LIFE INSURANCE 80 342 2,120 974 552 5,702 26,500 7295 EMPLOYEE ASSISTANCE 76 491 227 126 1,310 5,998 7370 WORKERS' COMP, MISC & SAFETY 3,524 37,957 61368 9,550 88,609 82,890 7370 WORKERS' COMP MISC & SAFETY 1,072,348 7373 COMPENSATED ABSENCES 6,823 43,798 20,004 15,046 102,171 515,168 7425 MEDICARE FRINGES 1,357 3,298 21,869 9,660 8,599 43,906 200537 7438 LIUNA CONTRIBUTION 3,412 19,348 9,971 7,541 50,301 3,228 7439 PER$ EMPLOYEE CNTRBN -MISC 17,377 114,072 50,693 38,317 267,820 431,490 7440 PER EMPLOYER CONTRBN -MISC 23,522 154,400 66,893 51,868 362,542 583,515 7441 PERS EMPLOYER CNTRBNSAFE 3,879 318 7442 PERS EMPLOYEE CNTRBNSAFE 1,311,536 7460 RETIREMENT PART TIME/TEMP 3,510 6,246 3.432 2,432 8 909 SUBTOTAL SALARY & BENEFITS 273,535 317,779 2,284,919 926,476 779,040. 5,079,583 30,370,513 &PUB RELATIONS 4,000 10,000 39,000 16 385 AUTOMOTIVE SERVICE 3,550 2,350 219,353 EQUIPMENT MAINTENANCE 16,395 18,397 32,793 EQUIPMENT REPLACEMENT 18,135 18,515 603,570 r8O7OADVERT MAINT &REPAIR - EQUIP 150 2,139 14,916 1,982 1,250 395,369 78958 MAINT & REPAIR - FACILITIES 36,000 8,000 199,613 PSTGE FREIGHT,EXPRESS NOC 1,000 3,500 10,800 11,500 3,200 42,250 55,161 PUBLICATIONS &DUES NOC 30,000 650 10,140 3,000 2,050 8,800 22,232 RENTALiPROP & EQUIP NOC - - 5,700 - - 3,780 238 005 SERVICES -PROF & TECH NOC 634,000 6,400 884,517 222,000 160,000 158,876 583,524 80802 SERVICES -OTHER SPECIAL 80805 SERVICES -TREE RELATED 8081 SERVICES-JANITORIAL 11,300 77,169 8091 SERVICES - COMPUTER CONSULT 45,020 8100 TRAVEL & MEETINGS NOC 9,000 4 100 12,550 6,500 2,000 16,750 9,770 8105 TRAINING 3,000 5'e00 10,0m 3,i50 25,500 142,233 8106 TRAINING POST - 94.750 8107 TRAINING, CITY WIDE 64,000 8110 UTILITIES NOC 8112UTILITIES- TELEPHONE 960 60,700 2,660 2,400 164,740 130,723 8114 UTILITIES - NATURAL GAS 3,800 8116 UTILITIES - ELECTRICITY 126,500 8117 UTILITIES- ELCTRIC VEH PGM 8118 UTILITIES -WATER 500 4,000 8140 SUPPLIES - OFFICE NOC 4,000 7,000 16,000 14,018 6,000 61,866 48,569 8142 SUPPLIES- COMPUTERICOPY MACHINE 12,175 41,500 8145 SUPPLIES -AUTO PARTS EXPNS 107,000 8148 SUPPLS - CHKS /INVOICESIFRM$ 7,k0 8150 SUPPLIES - JANITORIAL NOC 1,500 100 13,000 8155 WASTEWATERISEWER PROGRAMS 8156 WELLS & STATION MAINTENANCE 8160 MAINT & REPAIR MATRLS NOC 600 6,468 4,500 5,000 8165 MAI NT - IRRIGATION REPAIR 8166 MAINT - STORM DRAINS 8170 MAINT - BEACH CLEANING 16 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Fire 2300 Planning 2700 Building 2900 Gen. Svcs. 3100 Library 4000 RecBSr Svc 4500 Pub. Works 5000 Utilities 5900 Internal Svc 6000 Other Activities Total 757,739 1,257,211 2,042623 5,568,874 2090,018 1,215,720 2,569,794 3,187,560 802,790 30,825,243 10,052,243 22,151,207 1,056,253 85,311 11,372 842,219 472,259 59,043 249,642 3,996,527 45,500 43,031 390,915 8,0144 2,695 5.928 119,800 16,291 900 124 _ _ _ _ _ 885,616 462,447 _ _ _ _ 462,447 1,321,232 _ _ _ 1,321,232 789,133 789,133 68,681 _ _ 78,724 _ _ 80,200 1,013 228,618 21,689 46,289 150 9,242 475 2,325 66,639 152,177 14,050 25,700 6,500 253,449 291,156 - - _ 738,192 291,721 1,076,186 825,000 825,000 - - - - - - - - 375,000 - 3T6,000 93 599 1,102,302 166 554 254,214 964,260 341,874 210,384 269,278 460,215 131,490 6,518,352 35,397 4,680 7,080 26,518 9,479 5,880 8 039 13,019 3,600 195,467 156,008 20,625 31,202 116,874 41,778 25,913 35,432 57,379 15,865 861,481 8,500 - 109,721 16,221 1,276,355 1 276 355 35,300 35,300 16,505 2,072 3,260 11,316 4,031 2,337 3,737 5.876 1,587 86,991 3,704 479 731 2,772 983 605 832 1,323 378 20,035 23,449 24,713 49,139 590,560 61,170 50,917 69,074 286,394 84373 1,468687 658,386 1,730,734 322,116 37,716 61,279 167,066 62,701 36,472 77,094 95,627 24,084 1,587,165 106,545 15,229 24,684 56,977 38,231 23,067 30,759 30,832 9,042 624,592 11,430 18,624 30,630 15,200 29,891 13,844 35,981 10,816 2,047 262,264 60,209 96,031 160,354 421,001 185,278 105,729 196,156 256,139 60,672 2,461,538 81,504 129,995 217,068 565,883 250,801 143,086 265.516 346,498 82,062 3,327,153 3,173,019 - - - _ _ _ 7,052 337 1,072,620 2,384,156 37,030 1,055 426 20,177 11,168 2,214 3,441 100,040 22,159,995 1,819,579 3,003,161 9,002,786 3,995,917 2,320,550 3,648,877 5,232,786 3,718,149 109,721 95,043,365 24,500 8,000 1,000 20,000 4,000 14,460 141,345 90,444 500 8,000 195,800 2,000 27,500 8,000 58,500 7,500 1,000 624,497 401,973 3,309 32,322 938,087 3,417 45,563 46,751 310,529 22,647 1,872,183 809,292 1,830 35,411 1,006,187 2,423 54,510 36,370 387,215 16,203 8,347 2,998,008 115,831 5,390 33,100 138,309 77,130 6,477 249,510 7,450 3,725 1,131,686 279,941 59,500 51,900 70,000 119,950 824,904 23,120 12,000 3,400 1,500 14,000 37,448 4,050 50,000 - 272.929 24,278 12,000 4,450 1,250 3,810 4,165 8,350 6,550 1,600 143.225 89,340 500 22,400 31,200 99,000 6,200 10,279 506,404 135,040 144,000 102,000 3,703,691 31,920 1,120629 116,560 246,800 30,000 800 8,282,757 275,033 80,000 355,033 130,000 85,000 215,000 8,721 200,000 67,180 75,700 1,500 441,570 45,020 63,120 8,000 5#0 4,050 9,050 6,250 81000 5,250 4,275 174,265 47,432 6,500 17,500 4,300 2,900 17,450 11,000 18,700 5,000 25,800 345,465 _ _ _ _ _ 94 750 64,000 90,860 11,750 500 1,558,500 1661,610 53,000 750 11,045 18,500 8,050 10,860 11,000, 29,800 3,000 508,188 14,000 2,730 7,100 2,500 - 30,130 150,500 142,900 62,000 19,000 - 500,900 7,000 7,000 8,300 626,000 12,954 22,303 28,000 702,057 27500 8,110 12,100 6,400 33,570 26,448 20,000 5,600 1,000 298,181 66,666 110 341 346,500 453,500 10,750 18,550 18,500 51,350 14,850 19,578 1,500 - 120,378 _ _ 148,000 148,000 189,000 189,000 27,820 1 500 30,000 9 850 5,966 2000 400,000 493,704 24,000 24,000 37,000 37,000 16,000 16,000 17 n�FOeTlun cVOCUnmlocc_elI FIIUnS Acct Code ' - Function Council I City Clerk 0100 0200 City Mgr. 0300 Human Res 0400 City Atly. 0500 Admin Svc. 0600 Police 1800 8173 MAINT- BLDG/PLYGRNO EQ RPR N 8176 MAINT - TRAFFIC CONTROL 8178 ABLE - JPA MAINT REIMBURSEMENT 508,438 8179 ABLE - CAPITAL REPLACEMENT 270,127 8180 MAINT- OUTSIDE LABOR 6181 MAINT -COMP SOFTWARE 230,224 8182 MAINE -COMP HARDWARE 25.845 8183 MAINT- BACKFLOW & SCADA 8190 WATER PROGRAMS 8200 SPECIAL DEPT SUPPLIES NOC 2,000 9,530 16,275 57,500 101 889 8202 COMPUTER SUPPLIES 1,500 8204 UNIFORM EXPENSE 1,380 120,000 8206 PRISONER CUSTODY EXPENSE 61,000 8208 PHOTO EXPENSE 20,000 8209 SHOOTING RANGE SUPPLIES - 40,525 8210 S.W.A.T. SUPPLIES 12,443 8211 CANINE SUPPLIES 12,590 8212 STREET CLEANING EXPENSE 8214 CARPENTER SHOP SUPPLIES 8216 SAFETY EQUIPMENT 500 8220 SIGN SHOP SUPPLIES 8222 TRAFFIC SUPPLIES 8224 ROADWAY PAINTS & BARS 8228 SIGNS AND SIGN MATERIALS 8232 SIGN INSTALLATION MATRLS 8234 INSCTCDESIHRBCDESIFNGCDES 8235 PLANT MATERIALS 8236 FERTILIZER/TOP SOILIAMENDMENTS 8238 ASPHALT /CONCRETE MATERIALS 8240 TOOLS. INSTRUMENTS, ETC 800 - 3,000 4,500 8250 SPECIAL DEPT EXPENSE NOC 77718-00 2,000 1,938 78,000 6254 CITY GRANTS 25,000 8255 TUITION REIMBURSEMENT 30,000 8257 SISTER CITIES 8259 EMPLOYEE RIDESHARE PRGM 8260 LIBRARY MATERIALS 8265 FIREWORKS 20,000 8295 IMPORTED WATER EXP - MWD 8296 IMPORTED WATER EXP - OCWD 8297 RECLAIMED WATER EXP -OCWD 8293 GENERAL PLAN UPDATE & LCP CERT 8298 OTHER AGENCY FEES 8303 WATER CNSERV EDU & PUB REL 8330 SVC CHARGE - ADMINISTRATIVE 8340 GENERAL INSURANCE 175 360 1,009 676 7,434 805,434 8511 CITY SCHOLARSHIP TRUST 8512 HIGH TECH LIBRARY TRUST 8551 ECONOMIC DEVELOPMENT 8638 EXCESS INSURANCE N/A WORKERS' COMPENSATION N/A GENERAL LIABILITY SUBTOTAL MAINT. &OPERATION 1,510,125 37,709 1,127,009 414,660 197,001 1,013,520 5,189,642 9000 OFFICE EQUIPMENT 15,000 8 000 3,000 152,359 9010 COMPUTER EQUIPMENT 6,700 256,000 283,372 9020 FITNESS EQUIPMENT 5,000 9100 ROLLING EQUIPMENT 9102 CONTRACTED SET UP 9106 EQUIPMENT RENOVATION 9200 SHOP EQUIPMENT 2,500 9300 EQUIPMENT, N.O.C. 19,000 9400 OFFICE FURNITUREIFIXTURES 7,000 2,100 SUBTOTAL CAPITAL OUTLAY 7,000 40,700 8,000 3,000 412,959 288,372 TOTAL OPERATING EXPENSES 1,790,660 355,488 3,452,628 1,349,136 979,041 6,506,062 35,848,527 CAPITAL IMPROVEMENT PROJECTS DEBT SERVICE TQI AL 1119U,tloU 3bo,4t113 3,4oZ,oZ! 1,34e,l ob 9le,V41 V.Duo.uo1 d ,o46,3zn 18 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Fire 2300 Planning 2700 Building 2900 Gen. Svcs. 3100 Library 4000 Rec &Sr Svc 4500 Pub. Works 5000 UOIi0es 5900 Internal Svc 6000 Other Activ0ies Total 15,000 15,000 _ - 5 500 _ - - 5,500 _ - _ - _ 508,438 270,127 63,500 63,500 3,750 - - 233,974 25,W 67,000 67,000 310,000 310,000 303,080 5,500 9,400 30,000 56,110 150,285 15,117 240,100 40,000 1,036,786 45,394 46,894 162,564 46,300 540 1,000 11,900 343,684 _ _ _ _ _ 61,000 20,000 40,525 12,443 12,590 33,000 33,000 3,000 3,000 _ - 4,000 - - - 4,500 16,000 - 16,000 10,000 10,000 15,700 15,700 35,000 - - - 35,000 19,500 - 19,500 4,000 4,000 6,000 6 000 9,500 9,500 467,000 467,000 800 500 1,000 11,350 1,250 8,700 61000 37,900 87,718 150,080 1,890,800 93,500 121,000 2,000 21,000 3,225,836 40,000 65,000 - - - - 30,000 21,500 21500 _ 6,625 6,625 597,740 - 597,740 20,000 3,800,000 3,800,000 2,800,000 2,800,000 80,000 80,000 94,000 94,000 461,094 185,000 20,540 666 634 _ - 35,000 35,000 1,759,490 1,759,490 119,383 11,838 4,079 406,539 2,841 34,313 191,080 201,204 42,332 1,828,697 6,600 6,600 8,500 8 500 176,858 176,858 90,000 -9-0-0-0-0 - - - - - - - - 2,420,075 2,420,075 2,619,108 2,619,108 37816,101 -65o,6651 279,9071 10,488,0131 1,320,9191 1.998,0851 730,038 1 13,287,438 1 5,662,8661 213,951 47,937,650 25,500 111,100 5,500 18,400 3,000 - 341,859 17,200 18,500 15,500 7,500 13,000 2,200 33,964 653,936 10,500 15 500 2,065500 2,065500 89,615 69,615 - - - - - - 200,000 200,000 2,000 10,000 14,500 159,684 16,600 2,000 33,650 36,500 104,724 372,158 16,000 81000 7,200 1,000 - 41,300 187,384 41,500 26,500 32,100 111,100 15,000 25,600 52,650 2,363,815 138,688 3,774,368 26,163,480 2,511,744 3,309,568 19,522,899 5,427,936 4,333,635 4,404,515 18,572,874 11,764,830 462,360 146,755,383 42,819,296 42,819,296 4,097,520 4,097,520 Zb,lb3,461 Z,bll,144 3,3U9,568 19,522,899 5,427,937 4,333,635 4,4U4,51b lb,b /Z,d /b 11,104,WV 4r,Jr8,I ro Ie ,or Z, -iae IF1� SUMMARY OF ESTIMATED 200405 YEAR END FUND BALANCES - 117,673,450 9,527,170 Estimated Estimated Estimated Actual Estimated Butlgat Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fun Balance run l Account 2003-04 200605 In Out 2004.05 2004-05 2004-05 General Fund - 117,673,450 9,527,170 6.697,209 114,598,941 5,904,471 - Contingency Reserve 11,899,427 - 3,524,866 - - - 15,424,293 Stabilization Reserve 2,379,885 - - 2,379,895 - - - Actual Fair Market Value Adj. - - - Future Fair Market Value Adj. 1,000,000 - - 1,000,000 Appropriations Reserve (operating) 4,796,302 - 300,632 2,000,000 - - 3,096,934 Appropdations Reserve (capital) 2,266,169 - 1,402,100 2,266,169 - - 1,402,100 Reserve for Inventories 178,630 - - - - - 178,630 Reserve for Prepaid Items 256,947 - - - 256,947 Reserve for Encumbrances 3,527,179 - - 3,527,179 - - Unrealized Events Impacting Budget - - - - Affordable Housing Reserve 2,665,823 - - - - 1,280,000 1,385,823 Reserve for Long term receivable 50,000 - - - - 50,000 Paramedic Program (Hoag) 223,551 - 84,061 - - - 307,612 Recreation Instruction Reserve 147,244 - 28,000 - - - - 175,244 Senior Citizen Site 16,064 - 2,500 - - - 18,564 Park In Lieu Fees 1,305,647 - - - - 1,305,647 - Off Street Parking 66,749 - 7,000 - - - - - 73,749 In Lieu Parking Fees 232,469 - 72,000 - - -- 304,469 Neighborhood Enhancement Res. A 93,756 - 28,000 - 121,756 Neighborhood Enhancement Res. B 701,097 - 300,000 74,999 - 99,976 826,122 - Oceanfront Encmachment 637,441 - - - 637,441 Reserve for Capital Improvement 3,000,000 - 6,000,000 - - - 91000,000 Reserve for PERS Rate 9,000,000 4,000,000 5,000,000 44,444,380 117,673,450 21,276,329 20,945,441 114,598,941 8.590,094 39,259.684 Ackerman Donation Fun - - - - - - - Appropriations Reserve - 19,400 - 9,400 10,000 - - Appropriations Reserve - Scholarship 186,846 - - - - 186,846 Appropriations Reserve - Hi Tech 95,460 - 9,400 - 95,460 - 9,400 Perm Scholarship Endowment Reserv, 194,415 - - - - 194,415 Perm Equipment Enovmrent Reserve 563,245 - - - - - 583,245 . Fair Value Adj. Reserve - - - - - - Reserve for Encumbrance - - - - - - - CDBG Fund - - - - - - Appropriations Reserve 37,436 426,000 10,154 31,500 333,562 60,712 47,816 Reservefor Encumbrance 10,154 - - 10,154 - - - AOMD Fun - - - - - - Appropriations Reserve - 136,000 - - 96,003 39,997 Reserve for Encumbrance - - - - - - - Asset Forfeiture Fund - - - - Appropriations Reserve 97,432 220,230 37,376 - 156,805 - 198,233 Fair Value Adj. Reserve - - - - - - - - Reserve for Encumbrances 37,376 - - 37,376 - SLESF -COPS Fund - 120,000 - - 119,411 - 589 Local Law Enforcement Block Grant - - - - - - - _ _ Appropriations Reserve - 24,500 - - 24,500 - - - Fair Value Adj. Reserve - - State Gas Tax Fun - _ _ _ Appropriations Reserve - 2,202,746 1,549,250 1,400,242 160,000 - 2,281,175 2,711,063 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 1,400,242 - - 1,400,242 Traffic Congestion Relief Fund - - - - - - - - Appropriations Reserve Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - Measure M Fund Tumback 1,118,483 1,203,899 839,774 - - 2,079,774 1,082,382 Fair Value Adj, Reserve - - - Tumback Encumbrances 839,774 - - 839,774 - Competitive (156,421) 648,000 220,248 891,430. (279,603) Competitive Encumbrances 220,248 - - 220,248 - - - 20 ' ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Bikes & Trailways 58821 ■ Appropriation Reserve 56,459 56,459 Fair.Value Adj. Reserve - - - - - - ■ Reserve for Encumbrances - - - - - - - AHRP Fund ■ Appropriations Reserve 6,450 18,620 (12,070) Reserve for Encumbrances - - - Tide and Submerged Land Fund Appmpristlon Reserve 6,958,253 340,208 3,154,622 1,780,948 1,448,013 914,678 - - Fair Value Adj. Reserve - - - - - - - ■ - Reserve for Encumbrances 340,208 - 340,208 - - - UpperSayReserve 40,328 - 75,000 - - 115,328 ■- Oil and Gas - - - 80,000 - 40,000 - - - - 120,000 Comributions Fund . Appropriations Reserve for (956,689) 1,341,025 188,971 i 3,095,072 (2,521,765) Reserve Encumbrances - - Circulation and Transportation Fund .' . - Appropriations Reserve- 4,310,303. 325,000 1,735,052 2,900,251. - Fair Value Adj. Reserve - - - - - - - ■ - Reserve for Encumbrances - - - - - - Buildlog Excise Tax Fund ■ Appropriations Reserve .281,871 157,000 53,290 - - 238,377 253,784 Fair Value Adj. Reserve - - - - - - Reserve for Encumbrances 53,290 - - 53,290 - - - . Environmental Liability Fund Appropriation Reserve 1,931,717 410,000 3,699 154,389 - 2,191,027 ■ Fair Value Adj. Reserve _ Reserve for Encumbrances 3,699 - - 31699 - - - ■ Oil Spill Remediation Fund Appropriation Reserve 871,206 - 75,048 - - 111,882 834,372 Fair Value Adj. Reserve - _ .; Reserve far Encumbrances 75,048 - 75,048 - - - ■ Newport Annexation Funds Receipt Fund 10,600,000 200,000 1,377.500 9,422,500 Fair Value Adj. Reserve - Recaipt - - - - - - - ■ Allocation Fund - - 1,200.000 - 1,200,000 - - Fair Value Adj. Reserve- Allocation - - - - - - - - Building Fund - 6,578,391 215,0000 00 575, - 575,000 6,793,391 ■ Fair Value Adj. Reserve - Building = Reserve for Encumbrances- Building 575,000 - - 575,000 - - - ■ Library Debt Service Fund , Appropriation Reserve - - 567,935 - 567,935 - - - ■_ Reserve for Debt Service 566,317 - - - - - - 566,317 Assessment District Pmjects . Appmpristion Reserve (171,619) 14.792.480 - - 1 5,982,849 15,982,849 (1,361,988) Reserve for Encumbrances - - - - - - Fair Value Adj. Reserve - - - - - - - - ■ Civic Center/ Fire Station Construction ■ Appropriation Reserve 600,685 (600,685) Reserve for Encumbrances - - - - - ■ CIOSA Fund Appropriation Reserve 4,434,341 112,500 4,546,841 Fair Value Adj. Reserve - - - - - - - . Reserve for Encumbrances - - - - - - - Bonita Canyon Development Fund - - - - - - . .Appropriation Reserve 927,235 - - - - : 366,612 560,623 Reserve for Encumbrances - - - - - - - ■ 21 ■ ■ ■ ■ ■ Mariners Library Fund Appropriation Reserve 824.438 500,000 1,652,016 - - 4,343,849 (1,467,395) ■ Reserve.for Encumbrances 142,016 - - 142,016 - - - Fire Station #7 Fund . Appropriation Reserve 592,000 2,500,000 1,350,000 - 4,586,402 (144,402) Reserve for Encumbrances - - - - - ■ Marine Science Center Fund - - Appropriation Reserve - - - 132,512 69,999, - . Reserve for Encumbrances - 209,848 - - 7,337 Newport Bay Dredging Fund - - - - - -. Permanent Endowment 3,000 3,800,000 - - - 3,803,000 Appropriation Reserve 165 23,750 - - - - . 23,915 Fair Value Adj. Reserve - - - - _ -_ - _ - ■ Insurance Reserve Fund - - ■ Workers' Compensation Reserve 6,002,087 3,288,171 - - 4,366,625 - 4,923,633 Liability Reserve - 2,000,000 1,917,447 - - - 1,862,346 - - 2,055,101 Fair Value Adj. Reserve - - - - - - - - ■ Retiree Medical Fund Current Contributions - - 1,416,845 - - 1,199,235 - 217,610 . Sinking Fund 2,152,257 310,562 - - - -, 2,462,819 Fair Value Adj. Reserve - - - - - - Compensated Absence Fund Appropriation Reserve 1,559,038 1,610,835 - - 918,644 - 2,251,229 Fair Value Ad). Reserve - - - - - - - ■ Equipment Fund . Equipment Maintenance - 1,828,178 714,580 264,257 1,621,122 441,897 215,482 Equipment Replacement 7,487,858 3.245,038 139,257 624,098 2,525,744 - 7,722,311 Fair Value Adj. Reserve - - - - - ■ Reserve for Encumbrances 215,482 - - 215,482 - - - Water Enterprise Fund - 18,485,808 8,997,462 1285,237 15,290,770 8,633,717 2,273,546 Water System Reserve 4,602,048 - 749,722 - - 5,351,770 Stabilization Reserve 3,287,177 - 535,516 - - - 3,622,693 Future Infrastructure Reserve 6,145,765 - - 4,825,127 - - 1,320,638 ■ Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 4,172,335 - - 4,172,335 - - - ■ 18,207,325 18,485,808 10,282,699 10,282,699 - 15.290,770 8,633,717 12,768,646 Wastewater Enterprise Fund - - 2,970,000 1,420,068 - 2,221,135 2,127,490 - 41,443 ■ Wastewater System Reserve 1,457,540 - 97,255 - - - 1,554,795 Stabilization Reserve 520,550 - 21,223 - - - 541,773 - Future Infrastructure Reserve 1,240,219 - - 1,240,219 Fair Value Adj. Reserve - - Reserve for Encurnbrances 298,326 3,516,635 - - 298,326 - - 2,127,490 - 2,138,010 ■ 2,970,000 1,538,545 1,538,545 2,221,135- TOTAL 124,617,672 188,538,469 42,489,770 42,489,770 149,143,575 58,278,601 105,733,966 . ■ ■ 22 . SUMMARY OF ESTIMATED 2005 -06 YEAR END FUND BALANCES Estimated Estimated Estimated Unaudited Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance 'und /Accoum 2004.0 2005.00 In out 200"ll ..2005 -06 2005-06 General Fund 119,680,111 15,379,874 3,679,319 119,477,157 11,903,509 - Contingency Reserve 15,424,293 - - 124,455 - - 15,299,838 Stabilization Reserve - - - - - 182,368 Actual Fair Market Value Adj. - - - - - - - Future Fair Market Value Adj. - 20,024 - - - Appropdations Reserve (operating) 5,511,861 - 1,134,629 1,000,000 - - 5,646,490 Appropriations Reserve (capital) 1,402,100 - -. 1,402,100 - - - Reserve for Inventories 213,352 - - - - - 213,352 Reserve for Prepaid Items 426,924 - - - - - 426,924 Reserve for Encumbrances 2,432,061 - - 2,432,061 - - Unrealized Events Impacting Budget 2,751,901 - - 2,751,901 - - - Affordable Housing Reserve 1,329,420 - - - - - - 1,329,420 Reserve for Long term receivables 50,000 - - - - - - 50,000 Paramedic Program (Hoag) 306,163 - - 57,612 - - 248,551 Recreation Instruction Reserve 162,692 - 28,000 - - - 190,692 Senior Citizen Site 18,139 - 2,500 - - - 20,639 Park In Lieu Fees 1,435,974 - 68,940 - - 285,000. 1,219,914 Off Street Packing 74,887 - 7,000 - - - 81,887 In Lieu Parking Fees 295,489 - 40,000 - - - - 335,489 Neighborhood Enhancement Res. A 125,786 - 28,000 - - - - 153,786 Neighborhood Enhancement Res. B 837,357 - 300,000 75,000 - 286,013 776,344 Oceanfront Encroachment 804,898 - - - - 299,139 505,759 Reserve for Capital Improvement 14,300,000 - 1,000,000 5,300,000 -. - 10,000,000 Reserve for PERS Rate Changes 5,000,000 48,291 - - 5,000,000 SLESF- COPS Fund 52,903,297 119,680,111 17,988,943 16,822,448 119,477,157 12,773,661 41,499,085 Ackerman Donation Fund Appropriations Reserve - - - - - - - Appropriations Reserve - Scholarship 182,368 61675 - - 6,600 - 182,442 Appropriations Reserve - Hi Tech 9,482 20,024 - - 8,500 - 21,003 Perm Scholarship Endowment Resern 199,389 - - - - . - 199.389' Perm Equipment Endowment Reservf 598.166 - - - - - 598,166 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrance - - - - - - - CDBG Fund Appropriations Reserve 177,342 426,000 56,150 15,450 366,372 795,438 (517,768) Reserve for Encumbrance 56,150 - 56,150 - - AOMD Fund Appropriations Reserve 95,606 137,167 - - 26,415 - 206,358 Reserve for Encumbrance - - - - - Asset Forfeiture Fund Appropriations Reserve 85,601 105,000 48,290 200,595 - 38,296 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 48,291 - - 48,291 - - - SLESF- COPS Fund - 121,382 - - - 120,000- - 1,382 Local Law Enforcement Block Grant - - - - - Appropriations Reserve - Fair Value Adj. Reserve - - - - - - - - State Gas Tax Fund Appropriations Reserve 2,570,675 1,758,746 782,955 160,000 - 4,309,901 642,475 Fair Value Adj. Reserve - - - - - - - - Reserve for Encumbrances 782,955 - - 782,955 - - - Traffic Congestion Relief Fund Appropriations Reserve - 1,056 - - - - 1,056 Fair Value Adj. Reserve - - - - - ReserveforEncumbrances - - - - - - - Measure M Fund Tumback 1,374,120 1,778,117 1,234,944 - 3,255,689 1,131,512 Fair Value Adj. Reserve - - - - Tumbac k Encumbrances 1,234,944 - - 1,234,944 - - - Competitive (535,313) - 534,023 - - 534,023 (535,313) Competitive Encumbrances 534,023 - - 534,023 - - - 23 SUMMARY OF ESTIMATED 200506 YEAR END FUND BALANCES Estimated Estimated Estimated Unaudited Esdmased Budget Capital Year End Fund Balance Revenue Transtars Transfers Expenditures Improvements Fund Balance Fund /Account 200445 200548 In Out 2085-05 200545 . 200506 Bikes & TmiM1vays SB821 Appropriation Reserve - - - - - - - Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - AHRP Fund Appropriations Reserve 6,450 1,102,070 - - - 1,090,000 18,520: Reserve for Encumbrances - - - - - - Tide and Submerged Lard Fund Appropriation Reserve 58,487 7,046,201 - 2,646,294. 2,532,925 - 1,925,469 - Fair Value Adj. Reserve - - - - - - - - - ReserveforEncumbrances - - - - - Upper Bay Reserve 74,174 - 75,000 - - - - - - 149,174 Cil and Gas 120,000 - 40,000 - - - 160,000 Contributions Fund - - - Appropriations Reserve 1,042,148 1,358,324 1,155,638 - - - 6,869,505 (3,313,395) Reserve for Encumbrances 1,155,638 - - 1,155.638 - - - Circulation and Transportation Fund Appropriations Reserve 2,831,040 311,717 1,184,963 80,000 - - 3,651,861 595,859 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbm Encumbrances 1,184,9 63 - - 1,184,963 - - - Building Excise Tax Fund Appropriations Reserve 392,154 159,356 - - - 421,636 129,874 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Environmental Liability Fund . Appropriation Reserve 1,868,669 419,590 - - 90,000 635,000 1,563,259 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - Oil Spill Remediation Fund . Appropriation Reserve 854,267 23,342 56,063 - - 900,909 . 32,763 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 56,063 - - 56,063 - - Neviport Annexatlon Funds Receipt Fund 9,504,097 3,250,000 - 1,400,000 - - 11,354,097 Fair Value Adj. Reserve - Receipt - - - - - - - Atlocation Fund - 1,200,000 1,200,000 - Fair Value Adj. Reserve - Allocation - - - - - - - Building Fund 6,697,482 176,756 218,037 - - 7,004,037 88,238 Fair Value Ad]. Reserve - Building - - - - - - - - - ReserveforEncumbrances- Building 218,037 - - 218,037 - - - Library Debt Service Fund Appropriation Reserve - - 570,250 570,250 Reserve for Debt Service 568,240 - - - - - 668,240 Assessment District Projects - Appropriation Reserve 1,807,368 13,724 478,992 - - 604,592 1,695,492 Reserve for Encumbrances 478,992 - - 478,992 - - - - Fair Value Adj. Reserve - - - - - - - - Civic Center/ Fire Station Construction Appropriation Reserve (144,309) - 365,411 - - 365,411 (144,309) Reserve for Encumbrances 365,411 - 365,411 CIOSA Fund . .. Appropriation Reserve 2,428,488 100,455 - - - 1,080,000 1,448,943 Fair Value Adj. Reserve - - - - - - . Reserve for Encumbrances - - - - - - - Bonita Canyon Development Fund Appropriation Reserve 76,226 - - - - 75,457 2,769 . Reserve for Encumbmnces - - - - - - - 24 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ SUMMARY OF ESTIMATED 2005 -06 YEAR END FUND BALANCES Estimated Estimated Estimated Unaudited Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Imlrravemetd5 Fund Balance Fund l Account 2004-05 200500 In Out 2005-06 2005-05 2005-06 Mariners Library Fund Appropriation Reserve (2,203,158) 2,397,119 3.342,406 - - 3,987,406 (451,039) . Reserve far Encumbrances . 3,342,406 - - 3,342,406 - - - Fire Station #7 Appropriation Reserve (172,277) 1,600,000 1,697,901 - - 3,053,499' 72,125" Reserve for Encumbrances 197,901 - - 197,901 Marine Science Center Appropriation Reserve 5,461 - - - - 45,444 5,461 , Reserve for Encumbrances 45,444 - 44 45,44 45,44 - _ - - Newport Bay Dredging Fund Permanent Endowment 3,803,000 - - - - - 3,803,000 Appropriation Reserve 122,803 48,254 - - - - 171,057 Fair Value Adj. Reserve - - - - - - - - Insurance Reserve Fund Workers'Compensation Reserve 6,788,531 3,272,949 - - 2,420,075 - 7,641,405 Liability Reserve 306,108 1,902,225 - - 2,619,108 - - (410,776) Fair Value Adj. Reserve - - - - - - Retime Medical Fund Current Contributions (162,900) 1,416,845 - 1,276,355 - (22,410) Sinking Fund 2,301,788 323,896 - - - - 2.625,684 Fair Value Adj. Reserve - - - - - - Compensated Absence Fund - Appropriation Reserve 1,165,800 1,618,410 - 1,200,000 1,200,000 - 1,584,210 Fair Value Adj. Reserve - - - - - - - Equipment Fund Equipment Maintenance - 1,872,937 - 125,000 1,874,677 56,000 '(182,740) Equipment Replacement 6,437,709 3,355,681 1,739,011 125.000 2,635,936 1,739,011 7,032,454. Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 1,739,011 - - 1,739,011 - - - WaterEnterpriseFund - 16,951,078 8,547,291 752,609 16,182,814 8,562,946 - Water System Reserve 4,911,376 - 752,609 - - - 5,663,985 Stabit¢ation Reserve 3,508,126 - - 1,739,752 - - 1,768,374 Future Infrastructure Reserve 3,417,359 - - 3,417,359 - - - Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 3,390,180 3,390,180 15,227,041 16,951,078 9,299,900 9,299,900 16,182,814 8,562,946 7,432,359 Wastewater Enterprise Fund - 2,971,480 1,924,942 - 2,460,432 2,435,970 - WastewaterSystemReserve - - - 1,594,781 - - 508,872 - - - .' 1,085,909 Stabilization Reserve 569,565 - - 569,565 _ - - Future Infrastructure Reserve 1,535 - - 1,535 - Fair Value Adj. Reserve - - - - - - - - ReserveforEncumbrances 844,970 844,970 - - 3,010,851 2,971,460 1,924,942 1,924,942 2,460,432 2,435,970 1,085,909 TOTAL 133,918,699 175,726,665 44,039,263 45,239,263 155,268,211 66,172,845 88,204,308 25 2005 -06 FUND TRANSFERS - ALL FUNDS ieneral Fund 160,000 Transfer In (From General Fund Reserves): Current Year Operations $ 12,143,130 Contingency Reserve - Actual Fair Market Value Adj. - Appropdations Reserve (operating) 1,134,629 Transfer In (From Current Year Operations): Appropriations Reserve (capital) - Paramedic Program (Hoag) 200,000 Recreation Instruction Reserve 28,000 Senior Citizen Site 2,500 Park In Lieu Fees 68,940 Off Street Parking 7,000 In Lieu Parking Fees 40,000 Neighborhood Enhancement Res. A 28,000 Neighborhood Enhancement Res. B 300,000 Reserve for Capital Improvement 1,000,000 Reserve for PERS Rate Changes - Transfer In (From Other Funds): Gas Tax Fund 160,000 Tidelands Fund 2,531,294 CDBG Fund 15,450 AQMD Fund - Circulation & Transportation Fund 80,000 Equipment Maintenance Fund 125,000 Equipment Replacement Fund 125,000 Newport Annexation Funds 200,000 Total Transfers In $ 17,988,943 General Fund Transfer Out (To General Fund Reserves): Current Year Operations $ 1,609,069 Contingency Reserve 124,455 Actual Fair Market Value Adj. Appropriations Reserve (operating) 1,000,000 Transfer Out (To Current Year Operations): Appropriations Reserve (capital) 1,402,100 Encumbrances 2,432,061 Unrealized Events Impacting Budget 2,751,901 Paramedic Program (Hoag) 57,612 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 . 5,300,000 Transfer Out (To Other Funds): Library Debt Service Fund 570,250 Fire Station # 7 1,500,000 Total Transfers Out $ 16,822,448 Ackerman Donation Fund Ackerman Donation Fund Transfer In (From): Transfer Out (To): Appropriation Reserve $ Fund Balance $ Total Transfers In $ Total Transfers Out $ CDBG Fund CDBG Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrance $ 56,150 General Fund $ 15,450 Appropriation Reserve 56,150 Total Transfers In $ 56,150 Total Transfers Out $ 71,600 AQMD Fund AQMD Fund Transfer In (From): Transfer Out (To):. . $ General Fund $ Total Transfers In $ Total Transfers Out $ 26 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 2005 -06 FUND TRANSFERS - ALL FUNDS Asset Forfeiture Asset Forfeiture Transfer In (From): Transfer Out (To): Reserve for Encumbrance $ 48,290 Appropriations Reserve $ 48,291 Total Transfers In . $ 48,290 Total Transfers Out $ 48,291 State Gas Tax Fund Transfer In (From): Reserve for Encumbrance Total Transfers In $ 782,955 $ 782,955 :ate Gas Tax Fund Transfer Out (To): General Fund Appropriation Reserve Total Transfers Out $ 160,000 782,955 $ 942,955 Traffic Congestion Relief Fd. Traffic Congestion Relief Fd. Transfer In (From): Transfer Out (To): Fund Balance $ Appropriation Reserve $ Total Transfers In $ Total Transfers Out $ Measure M Funds Measure M Funds Transfer In (From): Transfer Out (To): Tumback Encumbrances $ 1,234,944 Tumback Fund Balance $ 1,234,944 Competitive Encumbrances 534,023 Competitive Fund Balance 534,023 Total Transfers In $ 1,768,967 Total Transfers Out $ 1,768,967 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 $ . Transfer In (From): Reserve for Encumbrances Tidelands Operations Total Transfers In 115,000 $ 115,000 delands Fund Transfer Out (To): General Fund Reserve for Encumbrances Upper Bay Reserve Oil & Gas Reserve Total Transfers Out $ 2,531,294 75,000 40,000 $ 2,646,294 Contributions Fund Contributions Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ 1,155,638 Appropriation Reserve $ 1,155,638 Total Transfers In $ 1,155,638 Total Transfers Out $ 1,155,638 27 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 Operations Total Transfers In 115,000 $ 115,000 delands Fund Transfer Out (To): General Fund Reserve for Encumbrances Upper Bay Reserve Oil & Gas Reserve Total Transfers Out $ 2,531,294 75,000 40,000 $ 2,646,294 Contributions Fund Contributions Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ 1,155,638 Appropriation Reserve $ 1,155,638 Total Transfers In $ 1,155,638 Total Transfers Out $ 1,155,638 27 2005 -06 FUND TRANSFERS - ALL FUNDS Circulation Fund Circulation Fund Transfer In (From): Transfer Out (To): Fund Balance $ General Fund $ 80,000 Reserve for Encumbrance 1,184,963 Appropriation Reserve 1,184,963 Total Transfers -in $ 1,184,963 Total Transfers Out $ 1,264,963 Building Excise Tax Fund Transfer In (From): Appropriations Reserve Reserve for Encumbrances Fund Balance Total Transfers In wilding Excise Tax Fund Transfer Out (To): Reserve for Encumbrances Appropriation Reserve Fund Balance Total Transfers Out Environmental Liability Fund Environmental Liability Fund Transfer In (From): Transfer Out (To): Appropriation Reserve $ Fund Balance $ Total Transfers In $ Total Transfers Out $ Oil Spill Remediation Fund Oil Spill Remediation Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ 56,063 Appropriation Reserve $ 56,063 Total Transfers In $ 56,063 Total Transfers Out $ 56,063 Newport Annexation Funds Newport Annexation Funds Transfer In (From): Transfer Out (To): Receipt Fund $ - General Fund $ 200,000. Allocation Fund 1,200,000 Receipt Fund 1,200,000 Building Fund Encumbrances 218,037 Building Fund Appropriations 218,037 Total Transfers In $ 1,418,037 Total Transfers Out $ 1,618,037 Library Debt Service Fund Library Debt Service Fund Transfer In (From): Transfer Out (To): General Fund $ 570,250 Fund Balance $ Total Transfers In $ 570,250 Total Transfers Out $ Assessment Districts Fund Assessment Districts Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrance $ 478,992 Appropriation Reserve $ 478,992 Fund Balance Fund Balance Total Transfers In $ 478,992 Total Transfers Out $ 478,992 Civic Center Construction Civic Center Construction Transfer In (From): Transfer Out (To): . . Reserve for Encumbrances $ 365,411 Appropriation Reserve $ 365,411 Total Transfers In $ 365,411 Total Transfers Out $ 365,411 28 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 2005 -06 FUND TRANSFERS - ALL FUNDS CIOSA Fund CIOSA Fund Transfer In (From): Transfer Out (To): Fund Balance $ Appropriation Reserve. $ $ 125,000 Total Transfers In $ - Total Transfers Out $ - 125,000 Mariners Library Fund Mariners Library Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ 3,342,406 Appropriation Reserve $ 3,342,406 Total Transfers In $ 3,342,406 Total Transfers Out $ 3,342,406 Fire Station # 7 Fire Station # 7 Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ 197,901 General Fund 1,500,000 Appropriation Reserve $ 197,901 ' Total Transfers In $ 1,697,901 Total Transfers Out $ 197,901 Marine Science Center Marine Science Center Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ 45,444 Appropriation Reserve $ 45,444 Total Transfers In $ 45,444 Total Transfers Out $ 45,444 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 $ - General Fund Overhead $ 125,000 Reserve for Encumbrance 1,739,011 General Fund Overhead 125,000 Equipment Replacement 1,739,011 Total Transfers In $ 1,739,011 Total Transfers Out $ 1,989,011 KI-1 2005 -06 FUND TRANSFERS - ALL FUNDS Water Enterprise Fund Transfer In (From): Operations Reserve for Encumbrances Future Infrastructure Reserve Stabilization Reserve Total Transfers In $ 752,609 3,390,180 3,417,359 1,739,752 $ 9,299,900 Water Enterprise Fund Transfer Out (To): Water Operations Water System Reserve Water Fund Balance Total Transfers Out $ 8,547,291 7fi2 fin4 $ 9,299,900 Wastewater Enterprise Fund Wastewater Enterprise Fund.. Transfer In (From): Transfer Out (To): Wastewater System Reserve $ 508,872 Wastewater Operations $ 1,924,942 Reserve for Encumbrance 844,970 Reserve for Encumbrance - Future Infrastructure Reserve 1,535 Wastewater Infrastructure. Rsv. - Stabilization Reserve 569,565 Total Transfers In $ 1,924,942 Total Transfers Out $ 1,924,942 TOTAL TRANSFERS $ 44.o3s.zs3 TOTAL TRANSFERS $ aa.o3s.zs3 30 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ i ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ CITY COUNCIL aE To protect Newport Beach's unique quality of life for the full enjoyment of its residents, visitors, and business owners and to direct the rn 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 in this Resource Allocation Plan) and the various priorities that the Council sets at its twice -a- month public meetings. For the year 2005 -06, the Council will follow these efforts closely: RN ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ -- 2005 -06 Council Efforts - -- • Managing the City's resources prudently as the State of California addresses a funding deficit and as the economy recovers. Continuing to work with the community to update the City's General Plan and to develop and certify a Local Coastal Program (LCP). • Aggressively improving water quality and habitat in Newport Bay and the along the ocean shoreline. • Ensuring the timely completion of projects that improve our streets, water and wastewater systems, and parks and medians. Planning and constructing: new community facilities, including community centers in Santa Ana Heights and the Newport Coast, a new Mariners Branch Library, and possibly a new City Hall. • Working on "sphere issues" with the County of Orange that could result in transfers of the Santa Ana Heights Redevelopment Project Area, certain tidelands, and the Coyote Canyon Landfill to the City along with a more cooperative approach to John Wayne Airport's growth. 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). 2002 -03 2003 -04 2004 -05 2005 -06 Actual` Actual** Estimated"' Proposed` Salaries and Benefits $ 146,530 $ 146,219 $ 255,279 $ 273,535 . Maintenance and Operations $ 1,169,255 $ 922,002 $ 1,320,462 $ 1,510,125 Capital Outlay $ 11,943 $ - $ 11,300 $ 7,000 Total $ 1,327,728 $ 1,068,221 $ 1,587,041 $ 1,790,660 ' Includes Airport Growth Control expenditures " Includes Airport Growth Control and Spheres Issues expenditures Includes Spheres Issues and Centennial expenditures C c o 2 a v O Q 1 33 ■ CITY CLERK ' $ To provide service to the Mayor and City Council, City Manager, administrative ■ w E departments, and the public in a courteous, timely, and efficient manner ■ N while remaining neutral and impartial. 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 ■ m E of the primary responsibilities performed by the City Clerk are: ■ CL and publishes agendas for City Council meetings in accordance with the legal ■ c a requirements for public meetings. C Records and maintains the proceedings of the City Council meetings, including an index of 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). ■ • Processes legal publications, postings and notices. • Ensures accurate codification of City- adopted ordinances. ■ • 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. ■ • 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. ■ • Executes all ordinances, resolutions and contracts. • Administers oaths, affirmations and acknowledgements. ■ • Processes passport applications in accordance with U.S. Department of State procedures. ■ 34 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ The City of Newport Beach celebrates its centennial in 2006! To the City Clerk's office, this marks 100 years of maintaining the official records of the City. The City was incorporated on September 1, 1906, and the handwritten minutes of the City Council's first meeting on September 3, 1906, are a part of those records. Other records maintained by the City Clerk's office are all adopted ordinances and resolutions. The present City Seal was designed by Rex Brandt and adopted July 22, 1957. The City Charter was adopted June 8, 1954, and became effective on January 7, 1955. Service Indicators Council Meetings, Regular Council Meetings, Special or Adjourned Resolutions adopted Ordinances adopted Municipal elections Registered voters Municipal Code Supplement pages distributed ClaimsiSummons 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 2002 -2003 Actual 24 21 72 28 1 51,864 52,626 194 120 28 38 34,500 672 2003 -2004 Actual 23 21 80 25 0 55,997 45,000 180 120 30 40 35,000 800 2004 -2005 Estimated 23 22 90 25 1 60,529 65,000 180 110 20 25 100,000 800 2005 -2006 Projected 23 21 90 25 0 61,000 55,000 180 110 25 30 60,000 900 d 3 v R O a C C O W O Q 35 2002 -03 2003 -04 2004 -05 2005 -06 Actual Actual Estimated Proposed Salaries and Benefits $ 250,802 $ 261,437 $ 290,919 $ 317,779 Maintenance and Operations $ 50,448 $ 33,744. $ 39,310 $ 37,709 Capital Outlay $ 6,005 $ - $ - $ Total $ 307,255 $ 295,181 $ 330,229 $ .355,488 Elections $ 48,685 $ $ 55,000 $ Grand Total $ 355,940 $ 295,181 $ 385,229 $ 355,488 d 3 v R O a C C O W O Q 35 o m y E �E �o y 36 CITY MANAGER 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 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 and those of the two Assistant City Managers. 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. The City Manager's budget includes three key divisions — Code & 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 & Water Quality Enforcement Division The City's Code and Water Quality Enforcement Division has become recognized nationwide (via a 2004 environmental award) as a leader in progressively implementing state and federal water quality laws as well as having a strong emphasis on traditional code enforcement work. This Division works almost entirely "in the field" communicating with, educating (and sometimes citing) individuals and businesses that violate codes -- all to keep the community a World Class place to live, work, and visit. In 2005 -06, the Division will continue its proactive, face -to -face education and enforcement efforts. Public lnformation Division The Public Information Office works to improve communication between the City and our residents and businesses. The PIO's efforts include e- mailed newsletters, our Web site, and community cable TV programming. The Division will focus on addressing cable franchise needs in 2005 -06 and in effectively implementing quality community programming. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 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 Water Act, the Coastal Act, and the City's Harbor Policies demand specific attention by the Harbor Resources staff. The Harbor Commission, a seven - member all- volunteer board appointed directly by the City Council, plays an important role here, too. The Harbor Resources Division includes parking lot administration and an innovative Tidepool Rangers program. Harbor Resources is housed at the Balboa Yacht Basin off of Harbor Island Drive. Service Indicators 2004 -2005 2005 -2006 Estimated Projected Code & Water Quality Enforcement Division Administrative Citations Issued 275 275 Educational Contacts Made 1,800 1,850 Water Quality Education Impressions 670,000 700,000 Public Information Division AdelphialCox Monthly Half Hour Shows 96 108 Special Events Cable Programming 4 8 News Releases 21 24 Web Site Responses www.nbcitynews.com 104 250 Info-by -email Notices 16 24 Public Education Tours/Speakers Bureau 2 6 Harbor Resources Division Dock Construction Permits Reviewed 100 100 Dredging Permits Reviewed 35 30 . Fire Code Compliance Citations Issued 25 60 Other Harbor Compliance Warnings and Citations 15 15 Number of Vehicles at Balboa Pier Lot 227,000 230,000 Number of Vehicles at CDM Lot 126,000 130,000 Number of Students Trained /Educated and Public Contacts via Marine Life Refuge Program 73,000 75,000 Number of Schools Coordinated by MLR Program 271 300 2002 -03 2003 -04' 2004 -05 2005 -06 Actual Actual Estimated Proposed Salaries and Benefits $ 1,550,992 $ 2,004,133 $ 2,147,455 $ 2,284,919 Maintenance and Operations $ 505,245 $ 1,664,168 $ 983,280 $ 1,127,009 Capital Outlay $ 16,248 $ 30,156 $ 40,968 $ 40,700 Total $ 2,072,485 $ 3,698,457 $ 3,171,703 $ 3,452,628 . .' Code & Water Quality Enforcement Division added. � d a O R Wa 0 O EIIIIIIIII 37 a E o y c' E N RM HUMAN RESOURCES 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 for FY 2004 -05 The Human Resources Department continues to focus on improving our processes which enables us to provide excellent employment and benefit information to City Departments and the public. There were many changes to Human Resources this past year. First, we have a new look. The offices were remodeled to allow our employees privacy when conducting benefit matters as required by HIPPA legislation. We also had some staff changes. Two new staff members joined the Human Resources Department this year, Christine Fox as Administrative Assistant to the Human Resources Director and Sonia Villalvazo as Office Assistant. Human Resources assisted various City Departments with their recruitment needs. We worked closely with the Fire Department to revise the Seasonal Ocean Lifeguard interview process by assisting with the development of interview questions and by participating in the interview panel for hiring decisions before recruits began their training phase. This provided the Fire Department with the ability to review the candidate in -depth before they made a conditional employment offer. We also partnered with various departments to streamline our seasonal recruitment process and issues with scheduling physicals. This resulted in a much shorter turnaround time for seasonal hires to be cleared to start work. In a continuing effort to be responsive to the needs of our internal customers, Human Resources produced an Employee Benefits Summary & Salary Schedule binder for managers and supervisors. All Department Directors, managers, and supervisors received copies of the Benefits Summary pages for each Association for which they have covered employees and a copy of the current city-wide salary schedule. We anticipate that managers and supervisors will use the binder as a quick reference guide. This same information was sent to the Association Presidents for their respective units. Each new employee will receive the Benefits Summary document during their new -hire orientation. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Our department worked closely with the MIS Division to meet one of our objectives. We implemented an online system to create and track personnel action forms (PAFs). In the past, ■ these forms were submitted to the Human Resources Department on three -part forms to track personnel activity, such as new hires, terminations, transfers, and salary increases. The new ■ online system allows support staff to create the forms online, and then submit them to the Department Directors to be "e- approved." The online forms are then automatically routed to the HR Department to be processed. Not only is it more efficient for this process to be automated, but ■ it also gives us a permanent electronic record of personnel activity ■ In collaboration with the City's Performance Appraisal Committee a new performance appraisal form and instruction guide was developed. This form and instruction guide provides supervisors ■ with an uncomplicated and effective performance management tool. Implementation of the new ■ form and training on how to effectively use it will be completed this summer. ■ The Department completed the organizing and purging of files in work areas and storage spaces in order to comply with the City's newly adopted records retention policy. Over 11,000 items were ■ shredded. The final phase included the installation of new shelving in our storage space. ■ The HR Operations Manager again conducted Sexual Harassment Prevention Training for the ■ seasonal Lifeguard recruits. We also coordinated a City -wide supervisory training in the area of Sexual Harassment Prevention to comply with California legislation that took effect January ■ 2005. ■ We accomplished another goal for this year in the development and implementation of.our FMLA ■ Policy and HIPPA procedures. FMLA City -wide training was conducted for all supervisors in April 2005 and HIPPA notices were sent to employees as part of the open enrollment process. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 39 HUMAN RESOURCES (Continu �r d o E m t N D � O 40 Human Resources Administration /Operations Staffing: 6 $988,993 Labor Relations/MOU Administration Personnel Policies Deferred Compensation Civil Service Commission Support City Employee Activities & Events City Telephone Directory Employee Identification Card & Parking Permits Employment Verifications Personnel Action Form Processing Changes of Addresses Front Office and Public Counter Service Employee /Labor Relations Citywide Training Recruitment/Selection Classification/Compensation PERS /PARS Assistance Tuition Reimbursement Exit Interviews Unemployment Administration Risk Management Staffing: 3 $360,143 General Liability. & Workers' Compensation Claims Administration Disability Benefits Employee Health Fair EAP Program Employee Fitness Center Administration Pre - employment Physical Exams Benefits Administration Human Resources Objectives FY 2005 -2006 • Conduct supervisor training on the new City -wide performance evaluation system. • Continue to coordinate with the MIS Division to create the online Performance Appraisal form. • Automate quarterly notification of Performance Appraisal due dates to Departments. • Coordinate with MIS to create an online Tuition Reimbursement form. • Continued training of full -time employees on our Drug /Alcohol Policy. • RFP for Workers' Compensation Claims Administration. • Conduct Basic Workers' Compensation training for Supervisors and Managers. • Develop an accident investigation process and training with the Fire Department Safety Committee. Budget Highlights FY 2005 -2006 The HR Department will continue to provide the tools and training needed to keep. current with Human Resources related laws and practices. City -wide training is still a high priority with information of Performance Appraisal due dates to departments and the completion of Workers' Compensation Claims Administration RFP being the critical areas that will be addressed this fiscal year. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Service Indicators 2004 -2005 2005 -2006 $ Estimated Projected Recruitments 67 70 Firefighter Pre - Employment Process 15 17 . .Tuition Reimbursements 153 160, Unemployment Claims 16 17 Personnel Action Forms 1,256 1,300 . Classification /Compensation Studies 38 40 Surveys for other agencies 168 177 PERS /PARS Issues 98 105 Fingerprints entered 368 70 Trainings Conducted 13 15 Contract Negotiations meetings 40 20 Employee Relations Matters 26, 28 Benefit Forms Processed Actives & Retirees 728 764 General Liability Claims 77 80 Workers' Compensation & Disability Claims 126 120 Industrial Disability Retirements Processed 3 .3 New Employee Orientations Conducted 35 45 Part-time hires 51 54 2002 -03 2003 -04 2004 -05 2005 -06 Actual Actual Estimated Proposed Salaries and Benefits $ 763,010 $ 823,561 $ 880,327 $ 926,476 Maintenance and Operations $ 352,050 $ 332,110 $ 434,060 $ 414,660 Capital Outlay $ 31,585 $ 9,333 $ 9,311 $ 8,000 Total $ 1,146,645 $ 1,165,004 $ 1,323,698 $ 1,349,136 m ; v 4 d IL C e .2-0 �a 0 Q 41 CITYATTORNEY o c To represent and /or advise City Council, Boards and Commissions, 00 E and City Staff with respect to all legal matters A pertaining to the City N 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 • To maintain an accessible attorney staff and provide timely responses to formal and informal requests for legal advice. Ra c To work with other City department heads in developing legal strategies for implementing. Council goals, identifying legal issues to surrounding community development proposals and IL responding to community concerns about traffic and quality of life. 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 present reasonable and cost effective solutions to legal problems without compromising the interests of the City, its officers, or employees. 42 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 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 requirements. • 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 and open meeting laws. • 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. Service Indicators 2003 -2004 2004 -2005 2005 -2006 Actual Estimated Projected Requests for Opinions /Advice (In- House) 5,250 5,500 5,500 Council, Board, and Commission Meetings 100 100 100 Preparation/Review of Contracts,. MOUs, Agreements 300 300 400 Litigation Caseload 150 50 50 Code Enforcement Caseload 120 80 80 Development/review of Resolutions and Ordinances 75 85 85 Court and Hearing Appearances 100 80 80 Public Assistance (phone or in person, by attorney or secretarial staff) 7,200 7,200. 7,200 Legislative Advocacies 20 20 20 Public Records Act Requests 29 40 60 C c .2-0 a R V 0 a 43 2002 -03 2003 -04 2004 -05 2005 -06 Actual Actual Estimated Proposed Salaries and Benefits $ 631,502 $ 690,097 $ 728,563 $ 779,040 Maintenance and Operations $ 233,651 $ 374,171 $ 278,826 $ 197,001 Capital Outlay $ 2,965 $ 7,320 $ 11,000 $ 3,000 Total $ 868,118 $ 1,071,588 $ 1,018,389 $ 979,041 C c .2-0 a R V 0 a 43 ■ ADMINISTRATIVE SERVICES c To provide highest quality Management information Services, ■ a m Financial Management, and a variety of support services ■ Y N for City Officials, the public, and other departments ■ ■ The Organization ■ The Administrative Services Department is a composite organization that performs a diverse ■ collection of financial and technological 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. ■ 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 enterprise database applications, the Geographic Information System, and Telecommunications support. ■ • To maintain functional and cost effective payroll and benefit services. ■ 44 ■ ■ ■ ■ ■ 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. Accounting Staffing: 8 plus 1.25 FTE $916,562 General Accounting Payroll Property Control & Fixed Asset Tracking Audit Coordination Debt Administration Financial Reporting Mgt. Information Services Staffing: 17 plus .5 FTE Computer Applications Support Telecommunications Geographic Information System PC Technical Support Network Management Database Management Fiscal Services Staffing: 12 plus 2.89 FTE $1,325,999 Cash Management Purchasing Warehousing & Inventory Control Printing & Reproduction Postal Services Remittance Processing Accounts Payable Resource Management Staffin( : 3 $464,397 Budget Management Investment Management Intemal Control 'does not include Ackerman Scholarship fund TOTAL $6,506,062 52 Positions, plus 6.24 FTE Revenue Staffing: 12 plus 1.60 FTE $1,229,719 Municipal Billing Payroll' Intergovernmental Transfers Licenses Regulator Permits Revenue Development Receivables & Collections e m o E a CL cc 'L N a 0) O 45 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; 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 contract administration, purchasing card program, 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 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. 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. 46 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 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 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. Revenue has pioneered ■ and manages a unique program to link like entities across diverse databases to consolidate customer information, and improve customer service and revenue recovery. Included in these ■ customer services is the adjudication of all non - criminal actions taken by City Departments ■ (e.g. parking and administrative citations). Revenue's income contract administration ensures compliance with agreements while maximizing the benefits arising from use of public property. ■ 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 ■ ■ 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. ■ 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 ■ 47 ADMINISTRATIVE SERVICES (Continued) 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 (GIS) designed to provide analysis and mapping capabilities. The Future The Administrative Services Department continues to take the lead in providing automation solutions and communications services to all City Departments, the City Council, and members of the public. 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. Wireless networking will become more and more prevalent. Wireless access to all City network resources have been made available from any location within the City Hall facility and wireless technology solutions have been implemented between remote sites in order to provide faster, more efficient, cost effective connectivity. Applications including: core accounting, billing, and HRM modules; GIS; document imaging and management; and Interactive Voice Response (IVR) systems. will continue to be developed and expanded. The Internet and Intranet Web sites will continue to be developed and expanded with an emphasis towards providing an advanced, more efficient means of communicating and presenting information to citizens and employees. Additionally, the focus on development of these Web sites will be geared towards implementing improved solutions and tools designed to provide better, more efficient customer service. 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. Expenditures by Division Expenditures by Type Resource Accounting Management 14% 7% Fiscal Services Revenue 20% 19% Mgt. Information Services 40% 48 Maintenance and Operations 16% Salaries and Benefits 78% Capital Equipment 6% ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Service Indicators 2002 -2003 2003 -2004 2004 -2005 2005 -2006 $ 5,079,583 Estimated Estimated Estimated Projected ■ Budget Administered $158,930,430 $167,229,174 $171,171,873 $193,672,199 $ Warrants Issued 19,300 20,290 17,613 20,000 ■ Value of Payments Processed $99,850,000 $100,232,519 $134,667,250 ' $135,232,000 . ■ Checks Deposited 175,400 177,879 213,170 215,302 Value of Currency Deposited $2,737,900 $2,794,560 $2,800,000 $2,944,360 ■ Annual Payroll & Benefits $73,312,610 $83,249,130 $88,156,993 $95,565,418 Paychecks Processed 25,500 26,200 27,275 27,900 ■ Purchase Orders 792 686 724 734 ■ Images Printed 4,965,000 4,368,336 3,955,363 " 3,900,000 Printing & Binding Jobs 4,200 4,351 4,232 " 4,212 ■ Mail Room Volume 379,500 223,000 208,000 " 205,000 Municipal Statements 200,000 200,000 205,000 205,000 ■ "' Accounts Receivable Billings 62,000 31,000 10,000 10,000 ■ New Business Licenses 3,600 4,000 4,000 6,000 Business License Renewals 12,000 13,000 20,000 22,000 ■ Dog Licenses Issued 2,500 3,000 3,200 3,600 ■ Marine Charter Permits 1,000 1,100 1,500 200 Parking Citations Processed 88,300 88,000 72,000 75,000 ■ Administrative Citations Processed 1,800 1,500 2,500 5,000 Ajudications 4,700 4.700 3,100 3,200 Business TaxReven0e $2,030,845 $2,830,127 $2,500,000 $3,500,000 ■ Business Tax Notices 5,500 7,7DD 9,560 16,000 Transient Tax Revenue $8,055,266 $8,045,132 $8,500,000 $9,100,000 ■ Transient Tax Notices 3,100 3,100 3,100 3,100 City Owned Telephone Units 810 825 835 865 ■ Service & Repair Calls 1,875 1,890 1,944 1,953. ■ Average Monthly Calls 71,250 75,000 79,135 81,358 ■ ' Increase due to direct pays not Included until FY 03. Decrease due to outsourcing of municipal services statements and use of email and Web links. - ■ Decrease due to consolidation of billings on municipal statements. High decrease projected due to anticipated changes to annual permitting. - - - ■ ■ ■ ■ ■ ■ ■ ■ ■ 2002 -03 2003 -04 200405" 200506 Actual Actual Estimated Proposed $ 3,970,814 $ 4,233,973 $ 4,629,850 $ 5,079,583 $ 949,132 $ 975,446 $ 1,066,270 $ 1,013,520 $ 76,620 $ 69,527 $ 328,382 $ 412,959 $ 4,996,566 $ 5,278,946 $ 6,024,502 $ 6,506,062 ` Started Computer Replacement program. AD w �� m CL O W 16 a U O Q 49 POLICE DEPARTMENT C c The Newport Beach Police Department is committed to providing our Community with the 0 •2 E highest quality police services possible to maintain the quality of life that is cherished by those g 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. Officer Yerington works with his police canine. "Hans" during Public Safety Day October 10, 2004. 50 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ In support of our mission, the Department will. • Expand on the Department's successful recruitment, hiring, and promotional process to reach our authorized staffing levels as we continue to deal with a significant 0 number of planned retirements. . Redesign the Department Web site to provide better access to information by the public and provide a window into the Department for potential future employees. Officers position themselves during the Jewels by Joseph robbery and Continue the Department's leadership arrest of three suspects on December 28, 2004. ■ role in the implementation of the Countywide Integrated Law and Justice System Strategic Plan. Maintain the Department's focus on technological improvements such as the wireless Local Area . Network, Automated Vehicle Location System, CAD /RMS upgrade, dispatch recording system, and the replacement of the existing jail/building monitoring system. 0 Further develop the Department's . Community Policing efforts by improving our access to information through advanced technology for all of our field units as well as ■ within the Police Facility. • Continue the Department's commitment to providing community training in Crime Prevention, Crime Awareness, Identity Theft, and Personal Safety. Traffic Officers using new, time saving CPS equipment (Total Station) to accurately map traffic collision. C C O R �a 0 O Em . 51 2002 -03 2003 -04 2004 -05 2005 -06 Actual Actual Estimated Proposed Salaries and Benefits $ 25,908,035 $ 27,505,636 $ 29,546,446 $ 30,370,513 Maintenance and Operations $ 4,340,691 $ 4,713,980. $ 5,122,593 $ 5,189,642 Capital Outlay $ 189,451 $ 228,819 $ 362,637 $ 288,372 Total $ 30,438,177 $ 32,448,435 $ 35,031,676 $ 35,848,527 Sworn Personnel 148 148 148 148 Non-Sworn Personnel 89 89 89 90 Total Personnel 237 237 237 238 C C O R �a 0 O Em . 51 POLICE DEPARTMENT Chief of Police Staffing: 10, plus .49 FTE $1,683,585 Traffic Staffing: 32, plus 3.74 FTE $4,390,230 Professional Standards Traffic Services D.A.R.E. Accident Investigations Media Relations Motors Environmental Services Parking Control Community Relations Crossing Guard Legal Affairs Traffic Education Crime Prevention Animal Control Citizen's Academy Special Events Planning Patrol Staffing: 96, plus 4.29 FTE $14,179,979 Support Services Staffing: 54, plus 6.84 FTE $8,515,989 Watch One Alarms Officer Watch Two Communications Watch Three Video Unit Jail Unit Property Unit S.W.A.T. Polygraph Unit Bicycle Unit Fiscal Services Canine Unit Records Section Disaster Planning Training Section Helicopter Program (A.B.L.E.) Range /Armory Volunteer Program Computer Systems Reserve Officer Unit Planning /Research Hostage Negotiation Unit Facility Maintenance Electronic Equipment Repair Resource Distribution tinu Fleet Maintenance Staffing: 2 $644,057 Parts Inventory Automotive Service Equipment Replacement Collision Repair Vehicle Maintenance Detectives Staffing: 44, plus .19 FTE $6,434,687 Detective Services Crimes Persons Property Crimes Juvenile/Sex Crimes Narcotics Section Economic Crimes Crime Scene Investigations Photo Unit Vicelintelligence 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' ■ or other grant funds) The Police Department is comprised of the following divisions of responsibility — The Office of the Chief of Police, PatrollTraffic, Detectives, Support Services, and Fleet Maintenance. Under the leadership of Chief Bob McDonell, the Department's management team includes three Captains and nine Lieutenants. Of the Department's authorized strength of 148 sworn officers, over 90% of them are assigned to field or investigative positions. Personnel related costs make up 85% of the Police Department's total budget, with the remainder devoted to training, technology, office equipment, supplies, and other operational costs. Trafi- 12 °r Pal 40% .. Detective 19% Fleet Maint. 2% COP 5% Support Services 22% FY 06 Budget by Division 52 Traffic 12% Patrol 56% Detective 24% COP 5% Support Services 3% Sworn Officers by Division ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Teen Academy poses during class session on traffic safely and radar demonstration. Service Indicators 2002 -2003 2003 -2004 2004 -2005 2005 -2006 Actual Actual Estimated Projected" Part One Crimes' 3,084 3,077 3,030 3,182 Adult Arrests 3,485 3,201 3,295 3,168 Juvenile Detentions 372 317 294 239 Part Two Crimes/Misellaneous Reports 10,251 10,123 10,602 10,408 Total Computer Aided Dispatch Entries 80,510 82,414, 75,742 80,865 Calls for Service 59,484 60,764 65,593 67,461 Domestic Violence Cases Investigated 215 199 260 260 Number of Cases Assigned for Investigation 4,597 4,486 4,244 4,516 Number of Cases Assigned Per Detective 328 320 287 311 Value of Property Recovered 2,460,042 4,094,053 2,566,532 3,802,848 Field Interviews Conducted 7,332 6,293 5,696 5,118 False Alarms Handled 4,245 4,069 4,025 3,948 Animals Impounded 664 686 588 643 Animal Control Citations Issued 1,481 1,148 1,019 1,041 Fatal Traffic Collisions 3 5 6 7 Injury Traffic Collisions 472 530 541 566 Property Damage Collisions 1,024 1,027 900 916 Vehicle Code Citations/Warnings issued 18,233 17,751 17,192 16,775 Other Citations Issued 4,099 3,858. 4,234 4,170 Parking Citations Issued 68,907 71,076 71,451 69,534 • Part One are the eight most serious crimes (Homicide, Forcible Rope, Robbery, Aggravated Assault, Burglary, Larceny -theft Auto Theft and Arson) as defined by the FBI in the uniform Crimes Reports. -Projected service Indicators for 2005/2006 Fiscal Year are derived from mathematical formulas based on historical data and are not indicative of recent downward trends. 53 a E w d g R 54 FIRE DEPARTMENT To reduce the loss of life and property from fire, . medical, marine, and environmental emergencies through education, prevention, hazard reduction, and response The mission statement above provides the framework for all of the goals and activities of the Newport Beach Fire Department. The Department's 148 full -time employees and over 200 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. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 2005 -2006 Emphasis With strong roots and a long history, the Fire Department continues to develop and enhance its mission of superior safety, service, and professionalism. The Department focuses on effective and efficient methods for the delivery of public safety services to the community of Newport Beach. This is the expanded level of assistance Newport Beach citizens have grown to expect. The Fire Department continues to build on past successes and strives to meet the future demands of a unique and expanding community, Today, the Newport Beach Fire Department places emphasis on Emergency Services, Fire Prevention, Disaster Preparedness, and the Training and Education of those who serve as well as those to be served. ■ Emergency Services ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ The Newport Beach Fire Department strongly believes in offering our community the highest level of service. In order to provide the highest level of emergency services, the Fire Department maintains one Operations Division, which encompasses fire, emergency medical service, and lifeguard responders. Our fire emergency responders are strategically located in eight fire stations around the city, ensuring they can respond rapidly to emergency situations. A focus for 2005- 2006 will be the planning and construction of our new fire station in Santa Ana Heights. The new facility will include a firefighter training facility and community training classroom. These additional facilities will allow the department to not only enhance our existing emergency operations for Santa Ana Heights, but also improve operations throughout the city with enhanced firefighter training. In addition, the community classroom will allow us to offer additional public safety classes to the residents in a variety of subjects. Our emergency medical service responders rely on advanced equipment to save lives, including Automatic External Defibrillators (AEDs), paramedic monitors that easily identify heart attacks, and devices that monitor blood sugar levels. This year some of our paramedic vans will be replaced with modular ambulances offering more patient treatment room and easily accommodating advanced medical equipment. Our "Fire Medics" program is currently utilizing a new medical information system, called Aculert, where our residents can provide medical and family contact information prior to an emergency. With the swipe of a Driver's License or special identification card, paramedics can quickly access information via handheld computer. Our Ocean Lifeguards protect over 10 million beach visitors each year with their preventative actions and medical assistance. All of our emergency response personnel are highly trained and strive to ensure the safety of our community. Disaster Preparedness Though concerns about homeland security kept disaster preparedness on the forefront in the minds of the community, safety officials, and City staff, the tragic Asian tsunami, and winter storms that affected Southern California in 2005 have recharged our awareness for natural disasters. Within the Fire Department, the Disaster Preparedness Coordinator has updated the City's Emergency Management plan. The City's Emergency Operations Center (EOC) is regularly activated for drill scenarios and we continually enhance our response capabilities. Disaster training for the residents within the City continues through the very successful Community Emergency Response Team (CERT) program, as well as city employees in our Emergency Response Team (ERT) program. The next step in preparedness will be the development of a Hazard Mitigation Plan for the City. This plan 55 = FIRE DEPARTMENT (Con will assist us in strategically planning for the reduction of hazards around.the city. The continued development of the community's disaster preparedness efforts will aid the residents of Newport Beach in an area -wide disaster. Natural and human - caused disasters will continue to be potential threats to our community and the Fire Department will continue to coordinate within our own city and with neighboring jurisdictions to ensure we are prepared. Training and Education The Newport Beach Fire Department continues to strive for excellence in training and education for both department employees and our community. Department employees participate in 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. As previously mentioned, the construction of the new fire station and training facility in Santa Ana Heights will allow us to improve firefighter training and community education programs. Emergency responders are now participating in an updated version of emergency driving skills and on -scene management of incidents involving Weapons of Mass Destruction. The combination of personnel growth and individual skill development unites to form a uniquely effective department. The Fire Department also provides excellent community education. 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 our "CPR in the Schools, Working Together to Save Lives" program. 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. The ever popular Public Safety Day Open House held each October during Fire Prevention Week 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. Fire Prevention The mission of the Fire Prevention Division is to provide a fire safe community and prevent loss of life and property throughout Newport Beach. The Fire Prevention Division work is in conjunction with the City's Planning and Building Departments to ensure all new construction and remodels are built in compliance with the local and State building and fire codes. This includes the installation of and modifications to built - in fire protection, such as fire alarm systems and automatic fire sprinkler systems. The Fire Prevention Division is responsible for regulating hazardous materials and processes, ensuring their storage and use conform to State and City requirements. The Fire Prevention Division also manages the routine fire inspection program that provides periodic inspections to all business and selected multi - family occupancies to ensure they are maintained fire safe and in compliance with the,fire and life safety codes. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ FIRE PREVENTION PROJECTS ■ Townhomes at 869 W. 15th St. — This year construction began on 12 buildings with 42 units. These three -story homes will have a first story garage with two levels of living space above. All buildings are fully sprinklered and are equipped with their own fire department connections. An additional fire entry road was provided at the rear of the complex giving the Fire Department two points of access ■ to the property. ■ 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 included the installation of new fire alarm panels within each of the buildings and the connection of all of the detecting and alerting devices to the new panels. These improvements ■ will enhance the ability of the Fire Department to respond more rapidly to a fire emergency, and also provide emergency notification to the occupants of the building and Fashion Island security. ■ Newport Coast continues to grow in number of new homes and with this growth the area of urban ■ wildland interface increases. With this growth comes additional responsibilities of monitoring the firefighting defensible space (fuel modification) and emergency access (fire lane) requirements. ■ ■ New Fuel Modification Zone areas protecting residents in Ziani, Crystal Cove, and Pacific Ridge are in place and will become part of the Fire Prevention Division inspection responsibility. The Fuel ■ Modification Zone maintenance and inspection program is working smoothly with 100% timely compliance in both spring and fall 2004. To help identify for enforcement purposes, a Fire Lane Map Atlas of Newport Coast has been ■ produced. New communities have fire lanes identified with signs before construction materials are delivered to the building sites. Fire Prevention staff continues to strive to bring all roadways into ■ access compliance. ■ Hoag Hospital construction of the new ten -story east tower, Woman's Pavilion at the Hoag ■ Hospital campus is nearing completion. The 269,327 sq. ft. structure is scheduled for substantial completion by McCarthy Construction Company by June 15, 2005. After this date, Hoag will supply ■ the Pavilion with all necessary medical equipment and furnishings in order to have a grand opening date tentatively scheduled for October 14, 2005. This project has met all expectations of time and ■ budgetary constraints. ■ Also, the Co- Generation plant, located along West Coast Highway at the west end of the campus, is nearly completed with a start-up date tentatively set for June 8, 2005. The Co- Generation plant ■ will consist of three natural gas fired generators which will augment the increased electrical demands ■ associated with the east tower, and will also serve as an adjunct electrical supply in the event of a brown -out or Edison power failure. The exhaust heat generated by the plant will be used to generate steam for hot water usage and for steam absorbent chillers used for cooling. ■ The Church of Jesus Christ Latter Day Saints located on Bonita Canyon Drive is nearing completion, with a scheduled date of June 2005. The temple is 16,000 square feet, fully fire ■ sprinklered with exterior standpipes, and a fire alarm system. ■ ■ ■ Groundbreaking has begun for Bayview Landing, a three -story multi - family residence located at 1121 Back Bay Drive. This building will be fully fire sprinklered with standpipes in all stairwells. A manual and automatic fire alarm system is required based on lack of access to the structures. 57 FIRE DEPARTMENT (Continued) O M a V 0 Q 58 II High -rise fire alarm retrofit projects are in progress at 610 and 660 Newport Center-Drive. The 660 building has installed a new fire alarm panel and upgraded smoke detectors, speakers, homs, homl strobes, manual pull stations, and firefighter phones throughout the building. Once the retrofit at 660 is tested and approved, inspections will begin at the 610 building. The Newport Beach Marriott Hotel and Tennis Resort located at 900 Newport Center Drive is under renovation. Phase I consists of the North Tower, North Wing, and the demolition of the View Restaurant. A new fire alarm panel has been installed along with an annunciator panel in the main lobby. The buildings are equipped with an upgraded fire alarm system, fire sprinkler system, firefighter phones, and a standpipe system in the North Wing. Testing of devices is nearly completed for Phase I. Phase II shall consist of the South Tower, South Wing, and the addition of a Wedding Lawn. Santa Barbara Condominiums are proposed to be built on the Marriott Hotel property. The project consists of three buildings with approximately 30 units per building. Each unit averages 2,598 square feet. These buildings shall be equipped with a fire sprinkler system, fire alarm system, and standpipe system. Commercial Marinas - Vessel Berthing and Code Enforcement - The City Council and Harbor Commission approved a plan for Harbor Resources, O.C. Sheriff's Harbor Department, Fire Prevention, and Building Department personnel to join together and inspect 71 commercial marinas for compliance with the Municipal Code, Fire Code, and Electrical Code. Items addressed during these inspections were fire department access, fire protection systems, multiple berthing and rafting issues, fuel storage, and existing non - conforming conditions. Though approximately one third of the commercial marinas had berthing violations, all marinas were in violation of the Municipal Code, Fire Code, or Electrical Code. Fire Prevention and Harbor Resources continue to inspect and educate commercial marina permittees on code requirements. Evening inspections are conducted to ensure marinas continue to remain compliant with berthing violations. Non- compliant marinas will risk receiving a $100 Administrative Citation. Coronado Apartments is an existing large complex that has been undergoing a renovation for the past year. Included in the renovation were new illuminated exit signs and emergency lighting, repairs to trash chutes, and replacement of the fire alarm system. The renovation is expected to be completed sometime in 2005. 2002 -03 2003 -04 2004 -05 2005 -06 Actual Actual Estimated Proposed Salaries and Benefits $ 18,571,780 $ 20,418,031 $ 22,051,791 $ 22,159,995 Maintenance and Operations $ 3,068,246 $ 3,407,584 $ 3,785,258 $ 3,816,100 Capital Outlay $ 374,658 $ 204,331 $ 221,881 $ 187,384 Total $ 22,014,684 $ 24,029,946 $ 26,058,930 $ 26,163,479 General Tax Revenue $ 18,794,992 $ 20,752,450 $ 23,378,424 $ 23,255,437 Other Revenue $ 3,219,692 $ 3,277,496 $ 2,680,506 $ 2,908,042 Total Revenue $ 22,014,684 $ 24,029,946 $ 26,058,930 $ 26,163,479 Non -Sworn Personnel 13 14 14 14 Sworn Personnel 134 134 134 134 Total Full -time Personnel 147 148 148 148 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Safety Operations Staffing: 126.5 Fire Suppression EMS Response & Transportation Ocean Safety/Beach Rescue Dive Team Rescue Boats Hazardous Materials Response Hazardous Situation Mitigation Fire Prevention Inspections Fire Chief Administration Staffing: 8.5 $1,229,864 Apparatus & Equipment Budgeting Communications Facility Management Mapping Personnel Purchasing and Procurement Training Staffing: 5.5 $1,391,229 Fire Training Lifeguard Training Junior Lifeguard Program Lifeguard Cadet Program Community Relations & Education . .Public Information Disaster Preparedness Emergency Management C.E.R.T. Program Emergency Medical Services Staffing: 1.5 $1,773,478 EMS Financial Management Continuing Education Employee Health Exposure Control Medical Quality Assurance Medical Disaster Planning Fire Prevention Staffing: 6 $1,223,446 Fire Code Enforcement Hazardous Materials Regulation Hazardous Vegetation Management Knox Box Access System Fire & Arson Investigation Fire Code Plan Checks Fire Code Building Inspections Special Event Management 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. 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 �r m o E o E) O 2002 -2003 2003 -2004 2004 -2005 2005 -2006 5 d Actual Actual Estimated Projected '5 442 423 228 400 X 5,704 5,860 5,568 5,800 3,244 6,500 5,800 6,500 d d 5,550 5,827 4,384 6,000 5,212 5,472 7,348 7,700 91 95 96 100 153,152 160,809 118,190 125,000 1,176 1,195 737 1,250 1,063 1129 2,296 2,500 850 1,000 1,000 1,200 4,460 4,500 4,550. 4,600 10,670,300 11,203,815 8,309,790 10,000,000 59 ■ PLANNING DEPARTMENT ■ ■ o m Plan and manage the development or use of land, and provide ■ IS the highest level of customer service consistent with ■ U) the law, policy, and community goals. ■ ■ 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. ■ ■ Budget Highlights ■ ■ The Planning Department operates under the supervision of an Assistant City Manager and the 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 at the end of FY 2002 -03. ■ Because this is such a significant program for the City, its funding is identified in a distinct budget ■ line. Funds for the entire update were encumbered in FY 2002 -03, but expenditures will carry on through this fiscal year to project completion. Certification of the Local Coastal Program is ■ another major program from the last fiscal year that will carry over into FY 2005 -06, with major ■ expenditures only for the consultant assistance which may be required for certification of the. ■ Coastal Land Use Plan. The Department expects certification of the CLUP and submittal of the Implementation Plan to occur early in this fiscal year, allowing for certification to be completed before the end of the year. ■ ■ The Planning Department budget for 2005 -06 is essentially the same as 2004 -05, with two notable ■ exceptions. The budget reflects the upgrading of a part-time office assistant to full -time status. ■ This is necessary to adequately support the continuing high volume of activity both in plan check and submittals for discretionary permits (Modifications, Use Permits, Variances, etc.). The budget ■ also provides increased funds for additional overtime, which has proven necessary to keep up ■ with our ever increasing workload. ■ ■ ■ ■ 60 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ • Process all plans and permits in a friendly, efficient, accurate and timely manner. • Enforce standards specified in all State and City planning, zoning, development, and environmental review laws. • Provide high quality staff services to the Planning Commission. • 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. • Provide City support for four Business Improvement Districts. • Continue implementation of Housing Element Programs. .This Year's Objectives • Complete the General Plan Update and the Strategic Plan for Economic Development. • Complete preparation of the Implementation Plan and gain certification of the Local Coastal Program. • Amend Zoning Code to simplify development regulations. • Implement new Sign Code and related Design Guidelines. • Participate in implementation of the Corona del Mar Vision Plan. EC0 CL 61 PLANNING DEPARTMENT Zoning Plan Check demands continue to increase, which is illustrated in the service indicator increases in the Building Department. Discretionary planning permit cases are also increasing, as reflected below. There is a decrease in Modification Permits, which is likely to be an ongoing effect of the changes made to the findings for the approval of Modification Permits. However, this reduction is offset by increases in Condominium Conversions and other applications also handled by the Zoning Administrator. 0 m Service Indicators C '> 2005 -2006 cK Application Type Estimated Projected m General Plan Amendment a Code Amendment 9 Variance 15 Use Permit 8 Tract Map 4 Modification 56 Condominium Conversion 320 300 280 260 240 220 62 257 2002 -2003 2003 -2004 2004 -2005 2005 -2006 Actual Actual Estimated Projected 3 10 10 10 9 10 15 18 8 5 4 5 56 52 49 60 2 0 6 10 126 123 96. 100 11 12 23 25 Planning Activities or Projects 302 2001 2002 2003 2004 Planning /Administration Staffing: 16 $1,839,084 Planning Commission Environmental Quality Affairs Committee Advance Planning Current Plans & Projects Plan Checks Environmental Review GIS /Data & Demographics Regional Planning Activities Housing Economic Development/CDBG Staffing:.3 Economic Development Committee Peninsula Revitalization/PROP Committee Business Improvement Districts Business Retention /Recruitment CDBG The Planning Department includes three divisions, Planning, Economic Development, and Community Development Block Grant, which provide resourcesforthe Department's seven primary activity areas: Current Planning, Plan Check, Advance Planning, Economic Development, CDBG, Clerical and Administrative Support. The following chart illustrates department expenditures by function. Current 11 Plan Check 10a Administration 2% Advance Planning 22% Salaries and Benefits Maintenance and Operations Capital Outlay CDBG Fund Total Clerical Support wov 15% 10% Economic )evelopment 12% m o E R t N G m O C C O t9 0 Q M. 2002 -03 2003 -04 200405 2005 -06 Actual Actual Estimated Proposed $ 1,414,536 $ 1,457,295 $ 1,627,813 -$ 1,819,579 $ 1,005,620 $ 728,747 $ 1,267,220 $ 473,807 $ 26,973 $ 31,695 $ 44,443 $ 41,500 $ 150,623 $ 149,981 $ 188,104 $ 176,858 $ 2,597,752 $ 2,367,718 $ 3,127,580 $ 2,511,744 m o E R t N G m O C C O t9 0 Q M. ■ BUILDING DEPARTMENT To ensure the quality of life of those who live, work, and visit the City of Newport ■ o E Beach by promoting safety in the regulation of the construction, use, and fO R ■ occupancy of buildings and by taking a customer oriented approach rn to finding 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. ■ • Implement issuing a combination building permit. ■ • 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... ■ • Continue to process permit applications and drawings efficiently and complete 90% of all plan reviews within 4 weeks turn-around goal. ■ • Continue to track and coordinate plan check turn- around time to verify that all departments meet ■ the four weeks 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. ■ • Achieve consistency in inspections and interpretations by inspectors through staff training and ■ interaction. • Continue to catalog and integrate the County records as they are received from the County of ■ Orange for Newport Coast for customer and staff access. ■ • Implement record management plan by the newly appointed records specialist. • Automate plan check correction lists. ■ • Streamline the mechanical, electrical and plumbing plan check process. ■ ■ 64 ■ Administration Staffing: 5, plus .8 FTE $504,958 Plan Check/Permits Services Staffing: 12, plus 1.13 FTE $1,513,606 Inspections Staffing: 12, plus .63 FTE $1,291,004 TOTAL $3,309,568 29 Positions, plus 2.56 FTE "The Building Department pools clerical support staff for all three divisions under the Administrative Division. Department Highlights 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. th rough 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. m m m s W ti Projected Construction Activity During Fiscal Year 2004 -2005 Total Construction Valuation: $222,470,000 Number of Building Permits: 3,520 . Total Number of Permits: 9,850 Number of Plan Submittals: 2,930 Total Inspections: 37,200 Building Department Revenue 1996- 1997- 1998- 1999- 2000- 2001 - 2002- 2003- 2004- 2005- 1997 1998 1999 2000 2001 2002 2003 2004 2005" 2006' Fiscal Year *Projected Revenue L 8.2 C �. 65 BUILDING DEPARTMENT (Continued) Administration staff is responsible for both customer service and assisting other staff members. Administration works with walk -in customers as well as answering a large volume of phone calls, including monitoring the main office line. Phone tasks include helping with inspection requests, relaying inspection times, providing flood zone determinations, taking citizen complaints about unsafe and /or illegal construction occurring in their neighborhood, handling public utility releases, and answering a wide variety of different customer questions. Administration is responsible for the archiving of documents, including permits, plans, engineering calculations, geotechnical reports, and correction lists. These documents are scanned and built into the Alchemy database for future reference. Staff assists customers such as architects, contractors, real estate agents, appraisers, and homeowners conduct research to find archived documents. Customers frequently require access to plans when planning new projects such as remodels, alterations and additions. These documents currently exist in a number of mediums including hard copy or original format, microfiche, and now digitally scanned Alchemy files. Administrative staff is currently working on the long process to migrate all documents, including thousands of older microfiche files into digital format, accessible via Alchemy software with a CD backup in storage. Original plans for projects under construction are stored and filed by administrative staff. The number of plans maintained at one time is usually so large that they do not fit in the dedicated storage room and overflow space is required. Overflow bins for active project plans Plans and permits from the annexed areas of Newport Coast, Santa Ana Heights, and Bay Knolls are being added to Alchemy in specially named databases as the County of Orange makes them available to us. Administration is also responsible for a number of tasks intended to assist Plan Check/Permits Services and Inspection staff including the distribution of correspondence both incoming and outgoing, and completing many complex reports. 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 building department code 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 Building Department is recruiting to hire two additional plan check engineers in addition to the current staff of four engineers in an effort to do a higher percentage of plan review in -house and reduce the number of plan check done by outside plan check consultants. The plan check division is proud of its quality and timely processing of all construction documents and permits. m ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Inspection ensures that construction projects conform to the approved plans as well as the various building codes and local 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 Building Department counter 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. ■ Plan Check ! Permit Inspection This division is also responsible for conducting Processing 39.3% Residential Building Records (RBR) 45.6% inspections at the time of sale for all residential ■ buildings. In an effort to be as efficient and productive as possible, the inspectors utilize Administration ■ 15.1 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. ■ ■ ■ ■ ■ ■ ■ ■ 2002 -03 2003 -04 2004 -05 2005 -06 Actual Actual Estimated Proposed Salaries and Benefits $ 2,189,527 $ 2,385,288 $ 2,666,216 $ 3,003,161 Maintenance and Operations $ 581,940 $ 638,336 $ 340,416 $ 279,907 Capital Outlay $ 44,529 $ 42,048 $ 34,707 $ 26,500 Total $ 2,815,996 $ 3,065,672 $ 3,041,339 $ 3,309,568 C c O R Ra O O Q M. ■ GENERAL SERVICES c c To provide optimal services and support to the residents, business ■ .00 E community, and other City departments through dedication and ■ excellence in safety, performance, and cost containment y ■ ■ Annual Department Goals • Maintain high levels of Citywide cleanliness • Provide exemplary level customer service to the public, other departments, and agencies ■ • Attain water quality goals • Expand supervisory, technical, and safety training for employees ■ • Welcome innovation and creative solutions from all sources • Improve disaster preparation and coordination ■ • Empower and train employees for greater responsibility ■ Department Overview ■ The General Services Department consists of eight divisions, including one non - staffed division. The ■ eight divisions are identified in the organizational chart located on the next page. ■ Department functions include residential refuse collection and recycling, maintenance of the City ■ urban forest, parks and landscaped areas, storm drains, tide valves, beaches, traffic signs and . pavement markings, and public facilities. The Department also maintains public streets and sidewalks and manages the City fleet of vehicles and equipment. ■ The Department's main objectives will focus once again on service to the public and other City departments. Water quality issues continue to be at the forefront in Fiscal Year 2005 -06 and will ■ continue to be a high priority as Department staff proceed to develop and coordinate new efforts to ensure compliance with all State and local enforcement agency requirements. ■ Budget Highlights Fiscal Year 2004 -05 proved to be as challenging as expected, and the well - planned operational ■ and budgetary adjustments developed at the beginning of that fiscal year have simplified. budgetary, planning for Fiscal Year 2005 -06. ■ No major changes are anticipated to any General Services Department operations or personnel ■ levels during the new fiscal year. The budget includes a staffing level of 125 full -time positions. The ■ budget also includes minor increases to maintenance and operation budgets to compensate for increased costs. ■ ■ 68 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ The budget increases primarily reflect rate increases in contractual obligations, as well as in the case of utility accounts to operate City facilities. The increases will also fund additional refuse collection service addresses in Newport Coast as new homes are completed, the Newport Coast landscaping contract, contract landscaping services for roadsides and medians in Newport Ridge, contracted tree maintenance in Newport Coast, increased City -wide maintenance of problem parkway trees, and the maintenance of additional parkland. The Department will also continue to address any new issues that arise in the more recently annexed areas of Santa Ana Heights and Bay Knolls. Weekly street sweeping services will continue in those areas, as well as storm drain, street, sidewalk, and street tree maintenance services. The budget will again include funding for summer beach restroom maintenance, funding for contract services to clean a portion of the storm drain system in response to NPDES permit requirements, and funding to perform City -wide alley sweeping. All these services will be performed by private contractors. Resource Distribution The General Services. Department is comprised of the following eight divisions: • Administration • Field Maintenance • Operations Support • Refuse Collection • Parks Maintenance • Street Trees • Equipment Maintenance • Equipment Replacement Number of Personnel: 6 oposed Budget: $720,057 Operations Support Number of Personnel: 31 Proposed Budget $4,823,115 Refuse Number of Personnel: 30 Proposed Budget: $5,767,579 Street Trees Number of Personnel: 2 Proposed Budget: $1,035,130 Field Maintenance Number of Personnel: 25 Proposed Budget $3,308,502 Equipment Maintenance Number of Personnel: 15 Proposed Budget: $1,874,676 Parks Maintenance Number of Personnel: 15 Proposed Budget: $3,868,517 Equipment Replacement Number of Personnel- 1_ Proposed Budget $2,374,615 Total $23,772,191 124 positions c 0 Ew t: C R O m O 69 GENERAL SERVICES PARKS MAINTENANCE 16% STREETTREES 4% EQUIPMEN' MAINTENAN( 8% EQUIPMENT REPLACEMENT 10% ADMIN. 3% OPERATIONS SUPPORT I °ia 25% MAINTENANCE 14% Asphalt Crew 70 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Meeting the Challenge ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Although the General Services Department does not anticipate any new service challenges, staff will be looking forward to another successful year of performing all on -going maintenance and operations programs. During Fiscal Year 2005 -06, the Operations Support Division will continue to evaluate the current alley sweeping schedule to identify areas for improvement. The Storm Drain Crew will continue to be challenged with protecting properties on the Balboa Peninsula and Balboa Island as a result of increasing tidal heights which now peak at over eight feet. The Division will play an important role in identifying deficiencies relating to bulkheads and seawalls. This Division will also coordinate urban run- off and water quality efforts with the City Code and Water Quality Enforcement Division. These efforts will include expanding the storm drain inlet guard program on Balboa Peninsula as well as ensuring that City storm drain and v -ditch systems are free of debris in advance of the next winter storm season. General Services storm and How response ■ In Fiscal Year 2004 -05 the Concrete Maintenance Crew implemented a pilot root - pruning program ■ that was initiated in March 2004 with the purchase of a root - pruner. There has been wide success with this program and it will continue through Fiscal Year 2005 -06 with a focus on preventing ■ hardscape and sidewalk damage in Corona Del Mar as well as other City areas. ■ In Fiscal Year 2005 -06, the City will continue to downsize its electric vehicle program. Unfortunately, ■ policy changes to State mandates have decreased the availability of full -size electric vehicles ■ over the past two years. Last Fiscal Year, following the end of lease terms on several EVs and the decision of the automakers to stop electric vehicle production, the City decreased the size of ■ its fleet to 12 electric vehicles. By the end of Fiscal Year 2005 -06, only four EVs will remain in the fleet. In the interim, the General Services Department will continue to research other cost effective ■ technologies to continue its alternative fuel vehicle program. Electric Vehicle program costs in ■ Fiscal Year 2005 -06 will be funded with AB2766 Subvention Funds and grants obtained through the South Coast Air Quality Management District (SCAQMD). ■ . Other environmental efforts will continue in Fiscal Year 2005 -06 such as monitoring of construction and demolition contractors' recycling efforts, the continued monitoring of a new demolition ■ ordinance to ensure that only franchised haulers are used on demolition projects throughout the City, and continued refuse inspection tasks to address health and safety concerns associated with residential waste collection practices. These efforts are expected to continue to have a positive ■ impact on the City's residential refuse collection operation by further minimizing the occurrence of prohibited wastes such as construction wastes and hazardous materials from entering the ■ residential waste stream and local landfills. ■ 71 GENERAL SERVICES (Con The Field Maintenance Division will be faced with the enormous challenges created by the recent relinquishment of East Coast Highway by Cal Trans to the City of Newport Beach. In addition, the Division will continue its root pruning program, which aids in reducing future root damage to hardscape and sidewalks throughout the City. The Division is also proud to report a dramatic decrease in the amount of deferred maintenance to hardscape, sidewalks, and streets throughout the City. Fiscal Year 2005 -06 will see the Division continuing to work to further decrease its deferred maintenance backlog. The Equipment Maintenance Division will continue to be challenged by additional AQMD and CARB regulations which affect the heavy truck fleet, such as refuse trucks, street sweepers, and dump trucks. Operators of refuse truck fleets, including the City, are required by CARB to. install expensive particulate traps on refuse trucks in phases by 2010. These were installed on 10% of the fleet in FY 04 -05 and will be installed on a similar number of trucks in FY 05 -06. The City continues to take a wait and see attitude toward the AQMD fleet rules requiring new heavy trucks to be powered by alternative fuels. Staff continues to examine lower -cost alternatives to replacement, such as replacing only truck bodies on viable diesel - powered chassis. In FY 05 -06, the Division will develop specifications and administer the purchase of 56 pieces of equipment for various City departments. imbi In addition to the above operational objectives, the General Residential refuse collection Services Department 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. Street Maintenance Crew 72 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Service Level Indicators Public Resbwms Serviced City Restrooms Serviced City Buildings Serviced Sidewalk Repair (square feet) Street Patching (tans of mix) Curb & Gutter Replacement Street Sweepings (miles) Beach Cleaning (tons of refuse) Regulatory Signs Posted Street and Pavement Marking (feet) Graffiti Incidents Refuse (number of homes) Refuse Collected (tons) Number of Parks Maintained Number of Trees Trimmed" Number of Vehicles Serviced 2002 -03 Actual 56 96 70 55,000 5,500 3,500 52,000 3,200 4,000 300,000 1,100 30,600 45,594 48 14,890 4,000 Tree Trimming projections includes City staff and contractual efforts. 2003 -04 Actual 56 96 71 50,000 5,000 . 3,000 55,000 4,000 3,000 200,000 2,525 30,600 45,594 48 14,890 4,100 2004 -05 Estimated 56 96 72 50,000 4,500 3,000 56,648 3,500 3,500 175,000 2,600 30,621 45,626 48 14,550 4,100 2005 -06 Projected 56 96 72 50,000 4,000 3,000 56,648 3,500 3,500 500,000 2,500 36,630 45,626 50 14,550 4,100 2002 -03 2003 -04 2004 -05 2005 -06 Actual Actual Estimated Proposed Salaries and Benefits $ 7,423,400 $ 7,821,114 $ 8,478,104 $ 9,002,787 Maintenance and Operations $ 7,948,733 $ 8,902,394 $ 10,033,172 $ 10,488,012 Capital Outlay $ 44,559 $ 17,637 $ 34,085 $ 32,100 Internal Service Funds $ 3,824,754 $ 3,687,090 $ 4,896,783 $ 4,249,292 Total (1) $ 19,241,446 $ 20,428,235 $ 23,442,144 $ 23,772,191 Personnel 126 124 124 124 (1) Includes Equipment Maintenance and Replacement Fund Expenditures (Intemal Service Fund) C m L a C L O to R d 0 O 73 o cc w E y 74 LIBRARY SERVICES To serve as the cultural, educational, and informational heart of the City through the Central Library and branch libraries Department Overview Library Services seeks to serve the Newport Beach community as its most valuable resource for educational, informational, and cultural enrichment. The Central Library and its three branches, Mariners, Corona del Mar, and Balboa, offer a diverse range of informational resources, special programs for every age, and public services such as the Literacy Program. Recently rated in the top 4% of American Public Libraries in the same population category, the NBPL annually serves over 870,000 customers with its informational resources and over 27,000 with its special programs and events. A City Council appointed Board of Trustees plays a critical role in the Library's service provision. The Arts and Cultural Services Division of the Library and the City Arts Commission provide a variety of arts programs and events for the community. Budget Highlights The highlight of the 2004 -05 FY was the 10"' Anniversary Celebration of the Central Library. With the theme Newport Reads: The Next Chapter, an entire week of festivities and special programs was kicked off with over 300 library supporters attending a gala dinner event at the Newport Marriott Hotel. Other events included an Art Exhibit, Volunteer Appreciation Tea, Teen Night, Mystery, Writer's Panel, Children's Day, and special guest speakers Huell Howser and Duvall Hecht. Library services were improved with the addition of wireless technology at all four Library branches, laptop computers for use by the public at the Library, several new databases, and a new "Self - Checkout" system. We instituted a fundraising program by adding an icon to our home page to allow customers to order items from Amazon. Amazon generously gives the Library a small percentage of each purchase made through our home page. Construction of the new Donna and John Crean Mariners Branch Library began in February 2005. One of the highlights for FY 2005 -06 will be the opening of the Donna & John Crean Mariners Branch Library with an increase in hours of service and computer access points. Library Trustee Bill Williams, John and Elizabeth Stahr with guest speakers Patt Morrison and Ed Arnold at the Central Library's 1 M Anniversary Celebration ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ In FY 2005 -06, Library Services staff will continue to expand resources and maintain the quality services that the community expects. With the support of our Friends and the Foundation we anticipate developing a teaching program to help customers more effectively utilize library resources. We also expect to continue our tradition of innovation by beginning to circulate iPods with downloaded e- books. The Library Web page will be updated to improve ease of use and a new children's page will be unveiled. Planned improvements for the Central Library include new carpeting which is scheduled for this winter; during the recarpeting the upstairs area of the Central Library will be reconfigured to add more comfortable seating for our customers. In FY 2005 -06, the Library will keep pace with the electronic technology to assist our customers in procuring business, educational, and entertainment information and providing public computer training workshops for using the Library Catalog and databases. 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. ■ Primary Goals • Maximize the resources of the Library to touch the lives of the Newport Beach community 0 • Provide a broad range of educational, cultural and leisure opportunities for all ages ■ ■ ■ ■ ■ ■ ■ • Support the work of the Board of Library Trustees, the City Arts Commission, and the Sister Cities Commission Library Services Staffing: 37 FT; 22.56 FTE $5,238,126 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 Lkeracy Advisory Council Arts & Cultural Services Staffing: 1 FT $189,809 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 c m o E R C e CL w G m O FV LIBRARY SERVICES Department Services The Library, under the direction of the Board of Library Trustees, provides comprehensive library services to the community. The Library responds to customer demands for informational and recreational resources in print, electronic, and other non -print formats, and 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. Adult Programs The Library offers a diverse range of adult programs, Sunday musicales, computer training workshops, and special literary and book- related events with author appearances. The Library also hosts the annual Distinguished Speakers Lecture Series, which is sponsored and funded by the Newport Beach Public Library Foundation. The Library's "Time for Tales" and "Read World" air as regularly scheduled programs on Adelphia Channel 3 and Cox Channel 30. The Library continues its outreach to seniors with programming and a book -drop at OASIS, and the homebound delivery service. Children and Teens The annual Summer Reading Program, children's storytimes, Christmas Puppet Show, Parent - Child Book Club, American Girl Tea Parties, Afternoon Movies, Scavenger Hunts; Teen Poetry Slam, and other programs geared toward children and teens continue to draw an enthusiastic response and establish the Library as an important asset to lives of young people in this community. Teens gather at Poetry Slam 76 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Arts and Culture The Arts & Cultural Services Division supports the City Arts Commission and the Sister City Association. Art activities include exhibits at the Central Library and City Hall, juried art shows, Concerts in the Parks, Shakespeare by the Sea, and an Arts Lectures, Workshops and Performances Series. The City Arts Commission annually awards Cultural Arts Grants to local arts organizations for performances in schools, OASIS, and the Library. The division budget provides funds for the Sister City Association to support the student exchange program, international festivals, and visits from Sister City delegations. Service Indicators Library Circulation of Materials Customers Served Reference Questions Asked Program Attendance Remote Online Users* Juried Shows /Art Exhibits Attendance* Cultural Programs Attendance* Cultural Grants Awarded Sister Cities Grant Awarded* *Statistical information unavailable prior to 2004 -2005 2002 -2003 Actual 1,347,583 839,157 171,381 27,344 $40,000 2003 -2004 Actual 1,392,346 870,550 170,380 27,606 $40,000 2004 -2005 Estimated 1,449,264 832,817 166,718 31,311 112,761 1,850 7,465 $40,000 $11,500 2005 -2006 Projected 1,478,252 849,473 170,052 31,937 115,015 .1,924 7,766 $40,000 $16,500 2002 -03 2003 -04 2004 -05 2005.06 Actual Actual Estimated Proposed Salaries and Benefits $ 3,556,261 $ 3,515,696 $ 3,759,340 $ 3,995,915 Maintenance and Operations $ 1,520,729 $ 1,528,527 $ 1,452,217 $ 1,320,919 Capital Outlay $ 91,329 $ 46,114 $ 109,836 $ 111,100 Total Expenditures . $ 5,168,319 $ 5,090,337 $ 5,321,393 $ 5,427,934 General Tax Revenue $ 4,128,372 $ 3,942,537 $ 4,314,450 $ 4,982,934 Fees for Services $ 42,676 $ 44,318 $ 29,000 $ 29,000 Intergovernmental Reimbursements $ 544,312 $ 479,207 $ 124,595 . $ 296,000 Other Miscellaneous Revenue $ 452,959 $ 624,275 $ 853,348 $ 120,000 Total Revenue $ 5,168,319 $ 5,090,337 $ 5,321,393 $ 5,427,934 E CL CL C C O R a 0 O E11111111111 77 C O C d �c* E 2m �W ?i RECREATION & SENIOR SERVICES 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 This past year brought new opportunities and programs to our Department, all of which helped to create a strong service oriented Recreation & Senior Services Department with a mission of enhancing the quality of life for the Newport Beach community. The largest addition was the three new surfing camps added in summer 2004 which allowed us to serve an additional 680 youth surfers on Newport's beaches. Also the completion of the Cliff Drive Park Playground Renovation Project was a welcome accomplishment. Funded with Bond Act of 2000 Grant Funds, the project was also augmented with community assistance and volunteer work on the mosaic tile wave wall. The Department consists of three divisions: Administration, Recreation Services, and Senior Services. Under the guidance of the Department Director, and leadership of the Parks, Beaches & 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 the very active retired community. In addition, this Department 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 & Senior Services programs feature many direct, one -on -one services, technology continues to play an increasing role in our ability to provide a wider range of services. The quarterly Newport Navigator, that is mailed to each home in the City and informs residents about each Division's services and available fee -based activities, is now also accessible online. Residents are able to access department program information through our Web site and register for classes and programs online. With each new season of classes and activities we have seen a steady increase in our online customers. This past year we introduced two new marketing tools, the City Scenes insert into the Newport Navigator and the Summer Preview Brochure designed to come out a month before the Navigator to allow parents the time to plan for their children's summer camps before May. The City Scenes is a four page color layout that focuses on hot issues of interest in the city such as new development, changes in local laws, or new services offered at the City. Primary Department Goals for 2005 -06 • Continually evaluate towards improvement the quality of programs and services offered to the public • Strive for greater success in marketing our programs and services both internally and externally • Continue recruitment of quality staff and work on long term retention II • Search for alternative funding to allow program expansion 78 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ IN ■ ■ ■ m • Continue to take a lead role in the planning and preparation for the City's Centennial in 2005 -06. • Participate in and support efforts for the two Community Center projects slated for both the Santa Ana Heights and Newport Coast Communities 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 eight 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 workers, one full -time department assistant, and a part-time marketing specialist. 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 annually. Division sponsored annual special events include a Surf Contest, Corona del Mar Scenic 5K, Sunday Fun -Day, Winter Wonderland, Rent -A- Santa, Special Olympics, Basketball, Rose Parade Excursion, Arbor Day, Flashlight Egg Hunt, and the Independence Day Parade and Picnic. Recreation & Senior Services Department Administration Staffing: 2 FT; 1.32 FTE $434,789 Front Office and Public Counter Services Fiscal Services Web Site and Online Registration Parks, Beachs & Recreation Commission Support Recreation Services Staffing: 12 FT; 17.25 FTE Youth Programs /Sports Aquatic Programs Adult Sports Special Events City Youth Council Playground /Park Development Special Event Permits Youth Sports Commission Field /Facility Maintenance Facility Management/Reservations Contract Classes Marketing and PR Park Patrol Senior Services Staffing: 10 FT; 0.13 FTE $895,241 Recreational Programs Educational Classes Congregate and Home Delivered Meals Transportation Program . Outreach Services Family Support Special Events Information and Referral Facility ManagementlReservations c C W o E w ® m �O Yom] RECREATION & SENIOR SERVICES Recreation Services Goals Picnic areas, fields, and meeting rooms are available for reservation and staff processes over 1000 requests each year. There are over thirty playgrounds throughout the City for children ages 2 -12. In the coming year this Division will also focus on the continuing refurbishment of some park 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 per year for events large and small. The recreation staff is also focusing on securing sponsors for a new summer program of Movies in the Park and to continue the popular Sunday Fun -Day event in August. • Develop a Marketing and PR Plan for the Department • To establish a higher standard of maintenance for fields and buildings by better tracking and more frequent inspections • To raise the quality of customer service in aquatics programs • To develop an e-mail distribution system for Youth Sports Flyers and packets • Raise the level of service expectations in contracted officials and instructors Senior Services The Senior Services. Division offers a wide variety of activities from exercise to art. The goal of this Division to provide older adults with activities and services that enrich their lives as well as providing them the ability to live independently. This 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. 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 health screening and a fitness program which addresses preventative health issues. Computer courses and networking groups keep seniors up -to -date with new technology. Great Books discussions, bridge, foreign language and creative writing courses provided options for seniors to exercise mental faculties. m 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 1200 hours of service a month. The OASIS Senior Center also enjoys a strong informal partnership with the Friends of OASIS who are established to support the activities of the center through charitable ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ contributions and enhanced activities. Through the generosity of the Friends this past year the Center has been able to expand ■ its transportation program to include a fourth van and driver. The staff at OASIS have forged relationships 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, Coastline College, UCI, Hoag Hospital, Braille, HICAP (Health Insurance Counseling and Advocacy ■ Program), and OCTA. ■ Senior Services Goals ■ Develop a marketing and outreach plan to attract the baby boom generation which will include a ■ new Center brochure ■ Develop a plan for a Capital Campaign to re -build the Senior Center • Successfully expand the transportation program in order to increase the number of people we can ■ serve Continue to develop additional inter - generational programs ■ ■ ■ ■ ■ ■ Salaries and Benefits Maintenance and Operations Capital Outlay Total Expenditures General Tax Revenue Fees for Services Other Miscellaneous Revenue Total Revenue 2002 -03 2003 -04 2004 -05 2005 -06 Actual Actual Estimated Proposed $ $ $ Service Indicators 2002 -2003 2003 -2004 2004 -2005 2005 -2006 ■ 2,320,549 1,998,085 15,000 Actual Actual Estimated Projected $ Recreation Services $ 4,333,634 $ $ $ 1,403,976 1,593,320 10,285 ■ Special Event Permits 325 332 275 280 ■ Facility Rentals 912 1,020 1,200 1,200 $ Recreation Program Attendance . 289,846 314,007 325,000 330,000 ■ Co- Sponsored Youth Organizations 169,736 165,627 190,000 190,000 ■ Senior Services Programs /Classes 65,940 63,000 70,000 70,000 Human Services 26,512 25,000 25,000 25,000 ■ Transportation Services 12,094 13,000 12,000 16,000 ■ ■ ■ ■ ■ ■ Salaries and Benefits Maintenance and Operations Capital Outlay Total Expenditures General Tax Revenue Fees for Services Other Miscellaneous Revenue Total Revenue 2002 -03 2003 -04 2004 -05 2005 -06 Actual Actual Estimated Proposed $ $ $ 1,559,180 1,432,214 16,187 $ $ $ 1,728,544 1,616,908 13,099 $ $ $ 2,066,689 1,915,153 21,200 .$ $ $ 2,320,549 1,998,085 15,000 $ 3,007,581 $ 3,358,551 $ 4,003,042 $ 4,333,634 $ $ $ 1,403,976 1,593,320 10,285 $ $ $ 1,562,796 1,723,170 72,585 $ $ $ 2,019,097...$ 1,910,945 73,000 $ $ 2,135,759 2,120,875 77,000 $ 3,007,581 $ 3,358,551 $ 4,003,042 $ 4,333,634 � 3 m W O d a c r- 0 A 0 0 Q 81 L_ PUBLIC WORKS ■ r To provide quality, cost effective public works ■ Eand services to the community of ■ rn Newport Beach ■ ■ Primary Goals ■ ■ • 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 and engineering expertise 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, water and, sewer .systems, street lighting, public building facilities, and parks. The Department also protects public property from encroachment, ensures the safe construction of private parties working in the public right -of -way, and reviews plans for residential and commercial development. Public Works adds quality and safety to our lives through the use of traffic signals, signage, and pavement maintenance. The Public Works Department operates as three divisions: Administration, Engineering Services, and Transportation and Development Services. m 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 the Capital Improvement Program, personnel administration, permit issuance, and ■ Geographical Information Systems (GIS). ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Engineering Services is primarily responsible for the implementation of 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. 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. W ■ PUBLIC WORKS (Continued) ■ ■ Department Highlights ■ ■ The following projects are just a few of the many projects the department has begun or completed as a function of the Capital Improvement Program during the 2004 -05 fiscal year: ■ ■ • MacArthur Blvd. /Jamboree Rd. Intersection: This $2 million cooperative project with the City of . Irvine added north and southbound left turn lanes on MacArthur Boulevard and a right turn lane from northbound MacArthur Boulevard to northbound Jamboree Road. ■ • Big Canyon Reservoir Floating Cover and Disinfection Facilities: This $4.3 million, award- winning . project covered 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. • Morning Canyon Stabilization: A stabilization study was recently conducted and a recommended ■ design was approved by Council. These stabilization measures are included in the upcoming CIP . and are expected to cost approximately $650,000. ■ • Ocean Pier Repairs: This project will fund Newport and Balboa Pier repairs as documented in the Ocean Pier Inspection Report dated November 2004. The repairs will mainly consist of pile and ■ cross - bracings, but will include the Newport Pier Ramp - Gangway repair. ■ 84 ■ ■ • Newport Coast Elementary School Loop Road: This cooperative project with Newport Mesa Unified School District constructed a loop road at Newport Coast Elementary to provide relief from ■ the severe traffic congestion and unsafe conditions which occurred at Newport Coast Elementary ■ School every morning and afternoon as parents attempted to pick up and drop off their children. ■ • Coast Highway Channelization: This $800,000 contract will provide median improvements in the M Corona del Mar area. Partly funded by the CDM Business Improvement District, this project will replace existing striped medians and improvements and install new landscaping and irrigation . systems. M The Department's FY 2005 -06 Capital Improvement Program includes the following major projects: ■ ■ • Construction of the 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, and tennis courts. Completion is anticipated in spring 2006. ■ • Morning Canyon Stabilization: A stabilization study was recently conducted and a recommended ■ design was approved by Council. These stabilization measures are included in the upcoming CIP . and are expected to cost approximately $650,000. ■ • Ocean Pier Repairs: This project will fund Newport and Balboa Pier repairs as documented in the Ocean Pier Inspection Report dated November 2004. The repairs will mainly consist of pile and ■ cross - bracings, but will include the Newport Pier Ramp - Gangway repair. ■ 84 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ • City -Wide Signal System Improvement: This $760,000 project will install new controllers and fiber interconnects at various intersections and arterial segments. The proposed projects include signals along MacArthur Boulevard, Coast Highway, Avocado Avenue, San Joaquin Hills Road, and Newport Coast Drive. Engineering Services Staffing: 15, 1 FTE $1,831,220 Special Projects Capital Projects Design Construction Salaries and Benefits Maintenance and Operations Capital Outlay Total Administration Staffing: 6, plus 0.72 FTE $705,718 Budget and Contracts Personnel Administration Permit Issuance Records Management Transportation & Development Staffing: 13 FT; 1.01 FTE $1,867,577 Traffic Engineering Traffic Operations Subdivisions Parking Meters L 1= G � O c r- 22 IL O Q 85 2002 -03 2003 -04 2004 -05 2005 -06 Actual Actual Estimated Proposed $ 2,781,929 $ 3,128,134 $ 3,356,783 $ 3,648,877 $ 703,745 $ 585,037 $ 785,155 $ 730,038 $ 17,871 $ 40,837 $ 30,800 $ 25,600 $ 3,503,545 $ 3,754,008 $ 4,172,738 $ 4,404,515 L 1= G � O c r- 22 IL O Q 85 C o a+ E �d J 10 0 E� IL tttififirA UTILITIES DEPARTMENT 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 Utilitles Yard 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 & Gas, Water, and Wastewater. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■. ■ 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 & 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. The Wastewater Division staff of 11 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. 87 d o E a t: N C. m d � O 0 UTILITIES DEPARTMENT ( Electrical Staffing: 5, 0.5 FTE $1,104,513 City Facilities Electrical Service Recreational Field Lighting Parking Lot Lighting Street Lighting Water Staffing: 34, 7.25 FTE $14,533,191 Water Production Water Quality Water Conservation Meter Reading Reclaimed Water Customer Service & Education Water Maintenance & Repair Underground Service Locating Oil & Gas Staffing: 0 $474,738 Oil Production Gas Production Oil & Gas Remediation Wastewater Staffing: 13, plus 1.75 FTE $2,460,432 Sewer Main Cleaning Manhole Maintenance Pump Station Maintenance Sewer Lateral/Cleanout Replacement Wastewater Electrical Oil & Gas 13% 6% 3% Water 78% During this past year, the Big Canyon Reservoir Cover and Disinfection Project was completed. The cover was installed on the reservoir to improve the water quality and protect the City's drinking water source. The area of the cover is approximately 23 acre feet. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Charges for Services $ 2002 -03 $ 2003 -04 $ 2004 -05 $ 2005 -06 Intergovernmental $ Actual $ Actual $ Estimated $ Proposed Salaries and Benefits $ 4,312,510 $ 4,643,204 $ 4,867,761 $ 5,232,786 Maintenance and Operations $ 10,551,483 $ 12,500,459 $ 12,822,669 $ 13,287,438 Capital Outlays $ 102,889 $ 61,876 $ 80,995 $ 52,650 CIP $ 6,570,686 $ 5,939,082 $ 14,237,216 $ 6,763,766 Total Expenditures $ 21,537,567 $ 23,144,621 $ 32,008,640 $ 25,336,640 Charges for Services $ 18,957,911 $ 19,513,959 $ 19,551,000 $ 19,432,000 Intergovernmental $ - $ 1,608,507 $ 1,586,295 $ - Use of Money & Property $ 976,195 $ 145,244. $ 550,000 $ 472,538 Sales of Oil & Gas $ 903,622 $ 1,040,881 $ 835,000 $ 905,000 Other Revenue $ 300,312 $ 402,405 $ 19,000 $ 18,000 Transfer (To) From Reserves $ 399,527 $ 433,625 $ 9,467,345 $:4,509,102 Total Revenue $ 21,537,567 $ 23,144,621 $ 32,008,640 $ 25,336,640 r= C o m a U O Q ■ ■ CITY OF NEWPORT BEACH ■ 2005 -2006 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 IN 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 IN 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 10 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 set aside in the Insurance Reserve Fund for anticipated Liability expenses this year, and to address 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 short term IN 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 $2,420,075). Similar to the situation with ■ Liability, there is an accumulated deficit for Workers' Compensation. Therefore $3,199,421, or a projected ■ excess of $779,346 is being collected to cover the deficit. ■ Retiree Medical Insurance Fund. The Retiree Medical Insurance Fund is funded by both City and IN 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. IN ■ 90 IN ■ ■ ■ 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 $1,618,410. Any amounts collected. in excess of the annual ■ expense, reduce the long -term unfunded liability in this fund. ■ 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 ■ 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 line 8022 of the respective M &O budget sheets. ■ ■ 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 2005 -2006, City expenditures from Internal Service Funds are projected as follows: ■ - - - - Equipment Debt Service, ■ $459,776 Workers' Compensation`, Equipment Replacement, $2,420,075 ■ $2,332,500 ■ ■ Equipment Maintenance, ■ $1,880,970 General Liability', $2,619;108 ■ Compensated Absences, Retiree Medical $1,200,000 Insurance*, $1,276,355 ■ ■ 'Includes legal services, insurance premiums, contract administration, claims & settlements, and payments to providers of medical service. ■ ■ 91 ■ ■ CITY OF NEWPORT BEACH 2005 -2006 RESOURCE ALLOCATION PLAN ■ DEBT SERVICE & OTHER ACTIVITIES ■ ■ 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. ■ Capital Improvement Projects (CIP) and debt service expenditures benefit more than one operating ■ period. Since CIPs may have significant useful lives, expenditures are deemed to benefit both the 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. ■ ■ Some proposed expenditures in the budget only benefit the current operating period but do not readily 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. ■ Debt Service Expenditures ■ 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 ■ asset would cause a significant strain on the 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 ■ lower rate than its investment portfolio is earning). ■ Library Certificates of Participation (COPS) ■ In 1992 the City issued $7.5 million in COPS to finance the construction of the Central Library. The 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 5.15 percent and are serviced by the General Fund. The Certificates outstanding at June 30, 2005, amounted to $5,570,000. ■ ■ Boating and Waterways Loan ■ The City also has a loan from the California Department of Boating and Waterways for the purchase 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, 2005, amounted to $1,789,331. The loan is funded ■ entirely by Tide and Submerged Lands Fund revenue sources. ■ 92 ■ ■ ■ ■ 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. 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. ■ 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, 2005, amounted to $420,773. 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. ■ 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 bonds 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, 2005, the outstanding balance ■ was $7,255,000 and interest payable was $367,743. ■ 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, 2005, $14,400,000 was outstanding under this agreement and $7 million ■ was designated for the construction of a community center. ■ ■ ■ 93 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. As of June 30, 2005, the outstanding balance of this loan was $2,276,000. Refunding Library COP Balboa Marina Loan Water Revenue Refunding Bonds Railing Stock Leases section 108 Loan Pre - Annexation Agreement Total Debt Service OtherActivides Debt Service Estimates 2005.2008 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. 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 policing 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. 0 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 2006 Original Balance Balance Total Principal Issuance 07101/2005 Additions - Deletions - - 06/30/2006 Payments Interest Paid to Date 7,330,000 5,570,000 - (290,000) 5,280,000 555,000 275,000 2,050,000 3,457,930 1,789,331 - (156,542) 1,632,789 237,062 80,520. 1,825,141 .14,225,000 7,255,000 - (1,330,000) 5,925,000 1,644,623 314,623 8,300,000 1,700,049 420,773 - (254,326) 166,447 261,321 6,995 1,533,602 2,400,000 2,276,000 (69,000) 2,207,000 189,514 120,514 :193,000 . 18,000,000 14,400,000 (1,200,000) 13,200,000 1,200,000 4,800,000 47,112,979 3711,104 3,299.666 26,411,236 4,097,519 797,651 18,701,743 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. 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 policing 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. 0 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ I ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Ackerman Donation The City is the beneficiary of lease proceeds of certain commercial property donated by the Carl Ackerman Family Trust. The property was given to the City subject to a December 18, 1992, 15- year lease. The lease gave the lessee an option to purchase the property. and sets out in detail the method to exercise the option, the option price, and conditions of the purchase. On August 8, 2003, the lessee exercised the option to purchase in the amount of $1,940;000. As a condition of the lease, 60 percent of the proceeds were paid to the University of California, Irvine Foundation and the City is required to create a permanent endowment with the remaining 40 percent. Interest earned from the endowment will be accounted for and spent as follows: 75 percent for the purchase of high tech library equipment and 25 percent 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. 95 6y/ A CAPITAL IMPROVEMENTS 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 2005 -06 CIP (including rebudgeted funds), totals roughly $42.8 million and consists of nearly 175 projects. Individual project requests were compiled by each department and then submitted to the Public Works Department in January. The projects were prioritized and summarized by available funds and then reviewed by the Public Works Director. The Director of Public Works then met with each Department Director to discuss funding priorities. The projects recommended for approval were presented to the City Manager in March and were again discussed with each Department Director. Funding of the capital projects is derived from multiple funding sources, as follows: 2005 -2006 Capital Improvement Projects by Fund (Includes Rebudgets) Water Enterprise 12% Wastewater Enterprise 4% Tide & Submerged Lands 4% Measure M 5% Oil Spill Remedlallon 2% Newport Coast Community Center 18% Mariner's Joint Use Library 2% M AHRP BET CDBG /0 CIOSA 3% 71%/— �. 3 -- Transportation and Circulation 8% General Fund 12% Gas Tax 8% Contributions 13% Miscellaneous 1% Fire Station #7 7% antal Liability 1% ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ General Fund IN Projects funded by the General Fund include City facilities, storm drains, alleys, streets, and park projects. Major projects within this fund include: ■ Repairs and improvements to various City facilities, including entry improvements for the Newport ■ Theatre Arts Center, an elevator replacement for the Police Department, rehabilitation of classrooms at the Community Youth Center, and carpet replacement at the Central Library ($839,000) ■ Drainage Improvements ($277,000) ■ Sidewalk, Curb, and Gutter Replacement Program and Alley Replacement Program ($415,000) ■ Street, Bikeway, Parking Lot Improvements — Public Works/General Services ($100,000) • Various Park Improvements ($348,000) ■ Various monitoring and stabilization measures, including the Morning Canyon Stabilization Project ■ ($1,316;000) ■ 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 projects total $739,000 this year and ■ include: ■ • Balboa Village Improvements— Phase III • City -Wide Curb Access Ramp Construction ■ ■ 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 ■ $1,925,000. Major projects include: ■ Balboa Island Bayfront Repair ($402,000) • Balboa Island Bulkhead Coping Repairs ($200,000) ■ Ocean Pier Repairs ($488,000) ■ Rivo Alto Bulkhead Coping Replacement ($108,000) ■ 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. This year's project totals $844,000 in rebudgeted funds: ■ • Ocean Safety Operations ■ • Balboa Peninsula Beach Walkway ■ • CDM Beach Improvements ■ 99 ■ CAPITAL IMPROVEMENTS (Continued) ■ 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 $421,600 and will be used for public facility improvements that include: ■ • Balboa Peninsula Station #1 Compliance Modification ($95,000) • Mariners Joint Use Library ($100,000) • Central Library Computer Replacement ($38,400) ■ • Fire Training Facility ($30,000) ■ • Repiping of Santa Barbara Fire Station #3 ($65,000) 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 $5,172,000. The projects encompass distribution and piping; water system repairs; and pumping and operating. Major projects include: • Programmed Pipeline Master Plan Replacement ($1,442,250) ■ • Water Transmission Main Improvement Program ($2,661,000) • Water Main Master Plan Improvement Program ($667,000) ■ Wastewater Enterprise Fund ■ Projects in this fund total $1,591,000 and include sewer main and pump station improvements. Projects include: ■ • Master Plan Sewer Main Improvements ($500,000) ■ • Buck Gully Force Main Realignment ($400,000) • Superior Avenue Trunk Sewer Improvements ($300,000) • Master Plan Sewer Pump Improvements ($274,000) ■ Cooperative Projects Cooperative Projects are projects funded with grant funds, Gas Tax, and Measure M revenues, ■ which receive funding from sources outside the City, or are part of a joint venture with other ■ agencies or entities. ■ ■ ■ ■ 100 . ■ ■ ■ ■ 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 $3,527,000. ■ Contributions Fund The Contributions Fund is used to account for revenues received from grant programs, other ■ governmental agencies, or private developers and are expended for specific street or highway ■ construction projects. This fund also includes funds received from water quality grants and the Pacific Coast Highway Relinquishment. Projects in this fund total $5,714,000. ■ ■ Transportation and Circulation 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 $2,467,000. ■ 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 $2,020,725. ■ 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 $1,080,000. ■ Special Projects ■ This year there are three projects funded by multiple sources or using redevelopment funds. New ■ funds for these projects total $10,287,000 and are: • Fire Station # 7 ($2,856,000) • Mariners Joint Use Library — FF &E ($645,000) ■ • Newport Coast Community Center ($6,786,000) ■ 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 2005 -06 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, they are then reconsidered as part of the following fiscal ■ year budget process. . .. 101 TIDE & SUBMERGED LAND FUND Estimated Funds Available Estimated Beginning Fund Balance $0 Estimated Revenue for 2005 -2006 -AII Sources $7,046,201 Total Funds Available Estimated Chargeable Expenditures Fire $10;988,662 * General Services 2,852,663 - Police 6,452,735 Public Works 440,452 Administrative Services 65,061 City Manager - Water Quality & Code Enforcement 360,493 Capital Projects 1,925,469 Debt Services Expenditures 237,062 Total of All Proposed Expenditures Estimated Ending Fund Balance *Percentage of total department budget based on 1995 -96 full cost allocation plan. Inf�±l ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ $7,046,201 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ $23,322,596 ■ ■ {$16,276,395 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Capital Asset Schedule as of June 30, 2004 Year of Description Acquisition Administration and Services City Hall Complex 1930 Corporate Yard - General Services 1955 Historical Cost $2,505,368 5,712,756 Safety Fire Station #1 - Balboa 1962 81,615 Fire Station #2 - Headquarters 1966 94,419 Fire Station #3 - Fashion Island 1971 888,366 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 556,483 Police Station 1973 3,057,796 Libraries Balboa 1906 187,110 Central 1992 15,012,918 Corona del Mar 1958 217,182 Mariners 1957 803,791 Harbors, Beaches, and Recreation 15th Street Restrooms 1956 538,528 19th Street Restrooms 1940 2,000 38th Street Park 1925 212,988 Arroyo Park 2003 17,578,871 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 1,619,492 Balboa Pier 1940 3,558,928 Balboa Pier - Concession 1982 n/a " Balboa Pier Restroom 1957 250,229. 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 Balboa Yacht Basin - Piers and Docks 1984 3,079,395 Bayside Park 1926 490,865 105 Capital Asset Schedule as of June 30, 2004 (continued) 106 Historical Cost 4,430,496 276,686 9,696,650 4,480,305 99,474 6,259,614 5,051,170 2,000 n/a ` 13,442 4,371,663 2,357,628 803,052 30,994 1,141,741 180,896 54,883 504,202 1,026,091 147,668. 557,822 804,466 28,917 255,697 1,014,620 24,665 278,216 867,529 4,167,542 16,000 1,703,456 48,961 210,482 41,948 133,438 94,219 16,000 511,687 12,763 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Year of Description Acquisition Bayview, Park 1985 Begonia Park 1926 Big Canyon - Land 1959 Bob Henry Park 1997 Bolsa Park 1994 Bonita Canyon Sports Park 2002 Bonita Creek Park 2002 Boy Scout House 1960 Boys and Girls Club 1971 Buck Gully Restrooms 1956 Buffalo Hills Park 1970 Bulkheads various Castaways Park 1997 CDM Beach - Concession 1970 CDM Beach - Parking Lot and Booth 1957 CDM Beach - Recreation 2003 CDM Beach - Restrooms 1956 Channel Place Park 1958. Cliff Drive Park 1917. Cliff Drive View Park 1975 Eastbluff Park 1965 Ensign Park 1973 Ferry Landing Restrooms 1962 Galaxy Park 1962 Gateway Park 1999 Girl Scout House 1956 Grant Howald Park 1964 Grant Howald Park - Community Youth Center 1988 Harbor View Nature Park 1974 Inspiration Point 1953 Irvine Terrace Park 1960 Jasmine Creek Park . 1959 Kings Road Park 1974 L Street Park 1924 Las Arenas Park 1956 Lido Park 1973 Lookout Point 1953 Marine Education Facility 2003 M Street Park 1930 106 Historical Cost 4,430,496 276,686 9,696,650 4,480,305 99,474 6,259,614 5,051,170 2,000 n/a ` 13,442 4,371,663 2,357,628 803,052 30,994 1,141,741 180,896 54,883 504,202 1,026,091 147,668. 557,822 804,466 28,917 255,697 1,014,620 24,665 278,216 867,529 4,167,542 16,000 1,703,456 48,961 210,482 41,948 133,438 94,219 16,000 511,687 12,763 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Capital Asset Schedule as of June 30, 2004 (continued) 107 Year of . Historical Description Acquisition Cost Mariners Park 1957 1,212,671 Newport Aquatic Center 1987 n/a Newport Island Park 1938 110,256 Newport Pier 1940 3,558,364 Newport Pier - Concession 1990 1 1 n/a " Newport Pier- Restrooms 1989 305,188 Newport Shores Park 1906 57,258 Newport Theater Arts 1973 359,002 Oasis Senior Center 1975 2,022,104 Ocean Front Parking Lot 1919 302,258 Old School Park 1917 24,829 Peninsula Park 1929 609,228 Rhine Wharf Park 1974 52,620 San Joaquin Hills Park 1965 1,162,974 San Miguel Park 1983. 2,796,293 Spyglass Hill Park 1970 499,239 Spyglass Reservoir Park 1970 312,377 Sunset Park 1970 311,435 Washington Street Restrooms 1935 381,621 West Jetty View Park 1917 8,276 West.Newport Community Center 1988 1,200,000 West Newport Park 1972 5,529,229 Westcliff Park 1962 729,952 Other 26th Street Parking Lot 1965 85,848 30th Street Parking Lot 1987 1,039,429 Ackerman Bldg - 110+ 22nd Street 1992 n/a Ackerman Bldg - 2116+ Ocean Front 1992 nla Balboa Bay Club - Land 1918 1,049,252 Bayside and Marguerite Parking Lot 1950 83,494 Beacon Bay - Land 1919 750,103 Cannery Village Parking Lot 1989 1,146,634 Mariners Mile Parking Lot 1976 987,157 Palm Street Parking Lot 1906 55,721 Vacant Land behind Central Library 1992 6,448,622 107 Capital Asset Schedule as of June 30, 2004 (continued) Year of Description Acquisition Equipment Rolling Equipment various Other Equipment various Infrastructure Road System Storm Drain System Bicycle Paths Oil Wells Walls Other Water System Utility Yard Water Reducers Water Meters Water Lines/Mains Fire Hydrants Reservoirs: Big Canyon Spyglass 16th Street Capitalized Interest Pump Stations Wells Equipment Sewer System Sewer Lines/Mains Pump Stations TOTAL Leasehold improvements made by Lessee not valued. 108 Historical Cost 19,449,501 2,929,652 various 1,328,047,418 various 53,518,440 various 42,975,504 various 1,145,496 various 1,579,000 various 26,710,599 1987 2,222,243 various 82,079 various 1,035,671 various 62,133,151 various 287,739 1959 26,710,599 1972 418,244 1996 3,800,000 1995 1,034,462 various 2,304,507 1996 3,417,000 various 148,191 various 32,171,243 various 6,927,023 $1,792,438,263 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ EQUIPMENT MAINTENANCE AND REPLACEMENT. FUND Schedule of Rolling Equipment Replacement (FY 2005 -06) Public Safetv Departments Police Department Fire Department Palroirrraftic Sedans (3) $ 96,500 Paramedic Ambulance (2) $ 230.000 Police Motorcycles (4) $ 66,000 Station Wagon, 4x4 $ 35,000 . Detective Sedans (6) $ 159,000 Station Wagon (3) $ 49,500 Trucks, 114 Ton Ext. Cab (3) $ 57,000 Sub Total $ 314,500 Patrol Station Wagon, 4x4_(2) $ 83,000 - Detective Station Wagon - $ 25,000 - Truck, 112 ton Ext. Cab - - $ 25,000 - - - Patrol Station Wagon (2) $ 73,000 Sub Total $ 606,500 Other Departments Administrative Services Department Office of the Citv Manager Station Wagon $ 16,500 Station Wagon (3) $ 66,500 General Services Department Building Department Wheeled Pump Trailer $ 17,500 Station Wagon (3) $ 49,500 Truck, 1 ton Utility Body $ 30,000 . Truck, 1/2 ton 40 $ 25,000 Public Works Department Truck, 314 ton with dump bed (2) $ 52,000 Station Wagon $ 16,500 Truck, 1 ton with refuse packer $ 65,000 Asphalt Patch Truck - $ 150,000 Recreation /Senior Services Department Loader, Wheeled $ 140,000 Truck, 1/4 ton 4x4 .. $ 23,000 Root Pruner $ 46,000 Truck, 1/4 ton $ . 18,000; Truck, 3/4 ton 4x4 $ 26,000 Station Wagon $ 16,500 Truck, Paint StencillStriper $ 100,000 Sub Total $ .57,500 Transfer Trailer (2) $ 150,000 Sub Total $ 801,500 Utilities Department - ., Truck, Aerial $ 75,000 Truck, 1 1/4 Ton Utility Body - $ ,32,000 Loader, Bobcat _ _ S 42,000- - Truck, 114 Ton Pickup (2) $ 36,000 - - -Sub Total. $ 185,000 PUBLIC SAFETY TOTALS OTHER DEPARTMENT TOTALS GRAND TOTAL ALL DEPARTMENTS $ 921,000 $ 1,193,000 $ 2,114,000 109 CITY OF NEWPORT BEACH. 2005 -2006 RESOURCE ALLOCATION PLAN ROLLING STOCK IN SERVICE Fiscal Year Fiscal Year Utility Enterprise* Passenger Cars Fiscal Year Fiscal Year Fiscal Year 2005 -06 2005 -06 Trucks 2003 -04 2004 -05 2004 -05 Projected Projected Tractors and Graders Final Changes & Final Changes & Final General City Operations Inventory Adjustments Inventory Adjustments Inventory Trailers Passenger Cars 108 0 108 0 108 Jeeps 2 0 2 0 2 Motorcycles 18 0 18 0 18.. Trucks 127 0 127 +1 128 Fire Trucks 14 0 14 0 14 Loadpackers 25 0 25 0 25 Street Sweepers 8 0 8 0 8 Tractors and Graders 4 0 4 0 4 Backhoes and Loaders 6 0 6 0 6 Beach Cleaners 3 0 3 0 3 Trailers 37 0 37 +1 38 Trailer, Office 4 0 4 0 4 Special Equipment 19 0 19 0 19 Total General City Operations 375 0 375 2 377 Utility Enterprise* Passenger Cars 4 0 4 0 4 Trucks 45 +1 46 0 46. Tractors and Graders 2 0 2 0 2 Backhoes and Loaders 6 0 6 0 6 Trailers 12 -1 11 0 11 Special Equipment 17 0 17 0 17 Total Utility Enterprise 86 0 86 0 86 GRAND TOTAL 461 0 461 2 463 * Includes vehicles in both the Water and Wastewater Sections 770 ■ ■ ■ ■ ■ ■ ■ ■ SEVEN YEAR COMPARISON OF FULL-TIME POSITIONS 1999 -00 2000 -01 2001 -02 2002.03 2003.04 2004.05 2005.06 GENERAL CITY GOVERNMENT City Council City Clerk City Manager Human Resources City Attorney Administrative Services Total ■ 0.00 0.00 PUBLIC SAFETY 0.00 Police ■ Fire 3.00 Fire and Marine ■ Total ■ COMMUNITY DEVELOPMENT 12.00 Planning ■ Building 17.00 Total ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ PUBLIC WORKS Public Works and Utilities Public Works Utilities - Electrical General Services General Services - Equipment ISF Total COMMUNITY SERVICES Library Arts & Cultural Administration Recreation Senior Citizens Recreation & Senior Services Admin Total BALBOA YACHT BASIN WATER ENTERPRISE FUND SEWER ENTERPRISE FUND TOTAL FULL -TIME POSITIONS 0.00 0.00 0.00 0.00. 0.00 0.00 0.00 3.00 3.00 3.00. 3.00 3.00 3.00 3.00 12.00 18.00 11.00 11.00 17.00 19.00 20.00 0.00 0.00 9.00 9.00 9.00 9.00 9.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 49.00 49.00 49.00 49.00 50.00 50.00 52.00 69.00 75.00 77.00 77.00 84.00 86.00 89.00 219.00 0.00 125.00 221.00 0.00 137.00 238.00. 146.00 0.00 237.00. 147.00 0.00 237.00 148.00 0.00 237.00 148.00 0.00 238.00 148.00 0.00 344.00 358.00 384.00 384.00 385.00 385.00 386.00 39.00 42.00 44.00 46.00 46.00 47.00 48.00 16.00 18.00 18.00 20.00 18.00 18.00 19.00 23.00 24.00 26.00 26.00 28.00 29.00 29.00 39.00 42.00 44.00 46.00 46.00 47.00 48.00 8.00 9.00 11.00 11.00 - - 11.00 11.00 35.00 37.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 33.00 33.00 33.00 33.00 34.00 0.00 0.00 5.00 5.00 5.00 5.00 5.00 107.00 105.00 110.00 111.00 109.00 109.00 109.00 15.00 1100 15.00 . 15.00 15.00 15.00 15.00 157.00 155.00 163.00 164.00 162.00 162.00 163.00 35.00 36.00 36.00 37.00 36.00 36.00 38.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 0.00 - 0.00 0.00 0.00 8.00 9.00 11.00 11.00 - - 11.00 11.00 12.00 5.00 5.00 7.00 7.00 - 7.00 10.00 10.00 0.00 0.00 0.00 2.00 2.00 2.00 2.00 51.00 53.00 - 57.00 58.00 57.00 60.00 63.00 1.00 1.00 1.00 - 1.00 1.00 1.00 0.00 31.00 34.00 33.00 33.00 33.00 34.00 34.00 11.00 10.00 12.00 12.00 13.00 13.00 13.00 703.00 728.00 771.00 - 775.00 781.00 788.00 796.00 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 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. 112' 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. Budgetary Basis - This refers to the basis bf 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 (CPO - 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. 113 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 specked 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. Equipment Fund - Used to account for the cost of maintaining and replacing the City's rolling 114 stock fleet and the rental of the fleet to operating departments. Expenditure -'The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service, or settling a loss. Expense - Charges incurred (whether paid immediately orunpaid) foroperations, maintenance, interest, or other charges. Fire Station 7 Fund - Used to account for receipt of revenue intended to fund the construction of a new Fire Station 7located in the Santa Ana Heights area of the City. Fiscal Policy -A government's policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed upon set of principles for the planning and programming 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. Full -time Equivalent Position (FTE) - A part-time position converted to the decimal equivalent of a full -time position based on 2080 hours per year. For example, a part-time fiscal clerk working 20 hours per week would be the equivalent to .5 of a full -time position. Function - A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety). 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 (GASS) - 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. 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. Mariners Library Fund - Used to account for receipt of revenue intended to fund the construction of a new Mariners Branch Library. Miscellaneous Grants Fund - Used to account for short-term grant programs not individually listed. Modified Accrual Basis - The basis of accounting in which revenues are recognized when they become both "measurable" and "available" to finance expenditures or the, current period. All governmental and fiduciary fund types are accounted for using the modified accrual basis of accounting. Net Budget - The legally adopted budget less all interfund transfers and interdepartmental charges. Newport Annexation Fund - Used to account for receipt of revenue from the Irvine Ranch Water District intended to repay Newport Coast property owners for a portion of assessment district costs, and for construction of a community . center in Newport Coast. Object of Expenditure - An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, etc. 115 Objective - Something to be accomplished in specific, well defined, and measurable terms and that is achievable within a specific time frame. 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. 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. Operating Expenses - The cost for personnel, materials, and equipment required for a department to function. Performance Budget - A budget wherein expenditures are based primarily upon measurable performance of activities and work programs. 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. Program -Agroup of related activities performed by one or more organizational unit for the purpose of accomplishing a function for which the government is responsible. 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. 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. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 116 : ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Special Deposit Fund - Used to account for special deposits held by the City in its fiduciary capacity. 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 -line 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 lnlOut - 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-terns lodging /residency within 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. 117