HomeMy WebLinkAboutBudget Detail 2021C I T Y O F
N E W P O R T B E A C H
C A L I F O R N I A
A N N U A L B U D G E T
F I S C A L Y E A R 2 0 2 0 - 2 1
Finance Department
CITY OF NEWPORT BEACH
100 Civic Center Drive
Newport Beach, California 92660
949 644-3127 | 949 644-3339 FAX
newportbeachca.gov/finance
Honorable Mayor O’Neill and City Council Members
City of Newport Beach 100 Civic Center Drive Newport Beach, California 92660
Dear Mayor O’Neill and Council Members:
I’m pleased to submit the City of Newport Beach’s Fiscal Year 2020-21 Adopted
Budget. The annual budget serves as the foundation for financial planning and
control and allows the City Council to prioritize expenditures in alignment with core
community values. The adopted budget is comprised of the Operating Budget and
the Capital Improvement Project (CIP) budget.
In accordance with the City Charter, I present the City of Newport Beach’s Fiscal
Year 2020-21 Operating and Capital Budget and Fiscal Years 2021-2026 CIP Plan
for adoption. The operating budget totals $307.8 million and the capital budget
totals $31.4 million in FY 2020-21 and $230.8 million over the six-year CIP. The
FY 2020-21 Budget assumes that several revenue sources will be significantly
impaired for the entire 2020-21 fiscal year. Due to the significant uncertainty, we
developed a “tiered” budget solution approach, should our assumptions prove too
optimistic. This will require continued review and conversations in the new fiscal
year to ensure alignment of revenue and expenses and long-term fiscal
sustainability in light of the global health crisis.
At the time of the development of the FY 2020-21 Budget, we continue to
experience an exceptionally challenging economic environment due to the
coronavirus (COVID-19) global pandemic. The financial implications of this public
health emergency are significant, with regional, national and global impacts on
economies in response to orders by the State of California and the County of
Orange and related social distancing restrictions. Since Orange County issued its
Stay-at-Home order in March, Newport Beach has seen retail stores, many hotels,
and restaurants close their doors completely as the community struggles to adapt
to this extraordinary challenge. We have also seen our daytime population drop as
workers and visitors stay in place, telework, and limit their movements to slow the
spread of the virus. The impacts have been severe and swift.
Due to the immediate constraints on social activities, severe impacts to transient
occupancy tax, sales tax, and revenue from licenses, permits, leases, parking
revenue, and charges for services are ongoing. Although anecdotal, staff expects
hotel occupancy levels, among the hotels that remain open, to be below 25 percent
and restaurants and retail establishments to remain primarily closed or with far
fewer customers due to the current Stay-at-Home Order and social distancing
practices. The financial outlook beyond the current environment is also unknown
as unemployment claims have reached unprecedented levels and the financial
markets remain volatile. Further, there are indications at both the local and State
levels that the public health emergency may extend for months to come.
Budget Priorities
To balance the projected deficit, a series of one-time or "bridge" solutions were
used. The solutions rely on a combination of targeted reductions in operating
accounts with underutilization trends, deferred capital project spending, reduced
funding to other capital and internal service funds and a partial suspension of the
City’s discretionary pension payment to CalPERS, subject to Council
reinstatement as the fiscal outlook improves. Due to the City’s long-term planning
practices, these stop-gap measures can buy time to further analyze the longer-
term fiscal impacts and develop measured and deliberate service adjustments,
including changes to service delivery models and personnel, if necessary. The
budget, at this time, does not contemplate deep City service level cuts that
severely impact the community and the organization. With the likely prospect of
more economic and revenue uncertainty, the budget is anticipated to require
frequent review and one or more budget adjustments during the year that may
contemplate service level reductions.
Maintaining a Prosperous, Fiscally Sustainable, and Economically Viable City
The budget furthers the same core budget priorities that have served the
community well in recent years. While we endeavor to maintain all priorities in a
manner that is consistent with prior years, a realignment that may be needed to
reflect current circumstances will likely impact our ability to do so.
This ongoing priority is to maintain the City’s financial health by managing
resources as efficiently as possible, responsibly managing debt, and working
collaboratively with employees to share in the costs of pension obligations. The
City Council has adopted prudent fiscal policies concerning its investments,
reserves, budget administration, revenue initiatives, competitive contracting,
facility replacement planning, and more.
Financial operations have produced net operating surpluses in the last ten years
due to conservative budgeting, cooperative negotiation of labor concessions, and
a stable and growing tax revenue base. Our annual surplus typically derives in
equal measure from higher revenues and lower expenditures than budgeted. The
Budget Surplus Utilization Policy F-5 directs that roughly fifty percent of the budget
surplus generally be used to address long-term obligations such as pension
liabilities, other post-employment benefits, bonded debt, lease obligations, and
other long-term needs. The remaining surplus is typically used to address one-time
infrastructure or neighborhood capital improvements, guided by a philosophy that
these expenditures improve the community’s safety, aesthetics, transportation, or
quality of life. Due to the anticipated revenue shortfall, the FY 2018-19 General
Fund budget surplus of $12 million is being applied entirely towards the funding of
General Fund operations in FY 2020-21. The likelihood of realizing surpluses of
similar magnitude in the near term, if at all, is not great. Despite reflecting most
recent figures, revenue estimates contained in this budget nonetheless contain
significant uncertainty due to the unknown duration and near-term impact on
consumer behavior. It is entirely possible that significant adjustments may be
necessary to ensure a balanced budget where revenues are sensitive.
Fortunately, our overall assessed valuation (AV) has been stable despite the
economic downturn between 2009 and 2012, with growth in each of the last 24
years and is among the highest in the county. Property taxes are the least volatile
and last to show a deceleration due to the inherent lag in the annual assessed
property valuation process.
Providing High Quality Municipal Services that Residents Expect
This budget priority is an ongoing, organization-wide effort to maintain the City as
a highly performing municipal corporation that anticipates and responds to
customer needs by delivering public services better, faster, less expensively, and
when customers need them.
In the weeks since COVID-19 was detected and found to be transmitting via
community spread, City staff have taken numerous actions to promote community
safety and address existing and potential impacts on City services and operations.
All Recreation Centers will continually evaluate their programming in conjunction
with the existing emergency orders. Until such time as gatherings are allowed,
recreation facilities remain closed to the public. During this period, there are select
online recreational class offerings that are available to the community. All libraries
will continually evaluate their programming in conjunction with the existing
emergency orders. Until such time as gatherings are allowed, library facilities will
remain closed. The current curbside pick-up will continue, as well as on-line
programming for the community. The Community Development Department will
continue to refine internal and external customer service and maintain the
development review process through modified service delivery that limits the
number of individuals at the permit counters.
Keeping Newport Beach Looking Great
Our goal is to maintain a high-quality natural and physical environment by creating
aesthetically pleasing places in which to live, work, recreate, and visit. Key service
areas include maintaining high-quality community centers, parks, parkways and
medians, roads, trees, alleys, beaches, utility services, and other major
infrastructure. Public Works will continue to provide safe, quality, cost-effective
and timely improvements and maintain all City-owned public facilities such as
libraries, piers, beach and park restrooms, fire stations, and the Civic Center,
including managing the contracts for janitorial services, to support the residential,
business, recreational and social needs of the community. In an effort to align
expenditures with reduced revenues, the Public Works Department has identified
capital projects with funds that can be released back to fund balance either
because the project is completed, or the project can be reduced without significant
service level impacts. Planned FY 2020-21 expenditures for a second category
of projects have been deemed non-critical in the near term and can be deferred
for at least one year. There are numerous projects in progress that will remain
funded and new projects in the FY 2020-21 Budget because they are considered
active and essential for maintenance of the City’s critical capital assets and
infrastructure. The Public Works and Utilities Departments will continue the
effective operation, maintenance and repair of the City’s water system, sewer
system, storm drain system, streets, sidewalks, and beaches. The Community
Development Department will continue to consistently implement the codes,
policies, and regulatory requirements to ensure quality residential neighborhoods
and commercial districts throughout the City.
Providing a Safe and Secure Neighborhood
Our focus on public safety during this global pandemic translates into top quality
police, fire, emergency medical, and lifeguard response, as well as working with
the community to prevent crime, fires, and the need for rescue. Our fire prevention,
emergency preparedness, and other programs also support these efforts. As
concerns over COVID-19 increase throughout the community, City Net, the City’s
contracted homeless services provider, continues to assist people experiencing
homelessness. Their outreach efforts, coordinated with the City and County’s
resources, provide housing, health care and other opportunities. The City's
Homeless Liaison Officer and the Homeless Coordinator continue to interact with
our people experiencing homelessness.
Budget Overview
The FY 2020-21 Budget as submitted:
• Is balanced and relies on a number of short-term tiered budgetary solutions.
• Assumes strong property tax growth rate while most other revenue is flat or
significantly reduced.
• Maintains current service levels - continued focus on enhancing the
community’s quality of life and safety to the extent possible.
• Includes a temporary suspension of funding infrastructure master plans and
neighborhood enhancement projects.
• Has a continued aggressive payment schedule of unfunded pension liability,
still a significant risk to financial health.
The FY 2020-21 Budget assumes that several revenues sources will be
significantly impaired for the entire fiscal year. Due to the significant uncertainty,
we have worked to build in flexibility through a “tiered” budget solution approach
should our assumption prove too optimistic.
Prior to making any recommended budget adjustments, we estimated a budgetary
shortfall of approximately $33.2 million. To balance the projected deficit, a short-
term or "bridge" solution was developed that relies on a combination of targeted
reductions in operating accounts with underutilization trends, deferred capital
project spending, reduced transfers to other funds and a partial suspension of the
City’s discretionary pension payment to CalPERS, pending Council reinstatement
if the fiscal outlook improves. This approach has been developed in recognition of
an abrupt budget chasm that we do not yet know the depth and length. Due to the
City’s long-term planning practices, short-term adjustments are available to
provide us time to determine the longer-term impacts and develop service level
adjustments, including changes to personnel and service delivery models, if
necessary. This will prevent us from having to make unnecessarily deep City
service cuts in the near-term that severely impact the community and the
organization.
While some budgetary challenges can be absorbed by temporary cost cutting,
opportunities to cut such things as salaries and benefits, and professional contract
services expenditures, take time to evaluate, prioritize and implement, especially
in order to understand the full service level impacts of these actions. Barring a
structural deficit that would necessitate a permanent shift in the City’s service
delivery model, the Contingency Reserve, upon Council direction, is
recommended to be used in lieu, or in concert with, spending cuts in this extreme
event we find ourselves in. However, this strategy will be reevaluated as the year
progresses.
Budget Submission and Finance Committee Recommendation
Pursuant to Section 1102 of the Newport Beach City Charter, and Council Policy
F-3 titled Budget Adoption and Administration, the Operating and CIP Budget for
the 2020-21 fiscal year was first submitted to the City Council and made available
to the public on May 21, 2020. Per Council Resolution No. 2018-71, the Finance
Committee is responsible for reviewing and recommending the operating portion
of the City Manager’s proposed budget, excluding the Proposed Budget Revisions,
to the City Council for approval. The Finance Committee members sought to gain
context and understanding of the City’s financial position over several meetings.
The Finance Committee reviewed the funded status of the City’s pension plan, its
latest valuation and considered pension funding recommendations for Fiscal Year
2020-21 on November 24, 2019; reviewed the City’s Other Post-Employment
Benefit (OPEB) plan valuation and recommended funding on January 16, 2020;
reviewed the City’s Long Range Financial Forecast update on February 13, 2020;
reviewed the Public Works Department FY 2019-20 budget to inform the
Committee’s understanding of its operation in advance of the FY 2020-21 budget
presentation on February 13, 2020; reviewed a draft of the Facilities Financial Plan
on February 13, 2020; reviewed a draft of the Harbor and Beaches Master plan on
March 12, 2020; received an overview of revenue assumptions for the FY 2020-
21 Proposed Budget on March 12, 2020; reviewed a summary of the COVID-19
fiscal impact estimate on the FY 2019-20 and FY 2020-21 budgets on April 16,
2020; reviewed the FY 2020-21 Proposed budget on May 14 and May 21, 2020;
and participated in a joint meeting with the City Council on May 26, 2020 to review
the proposed budget.
The Finance Committee finalized its review of the Proposed Fiscal Year 2020-21
Budget, and recommended approval to the City Council, on June 4, 2020.
Budgetary Information
The Fiscal Year 2020-21 Budget for all funds, including new CIP appropriations of
$31.4 million, re-appropriated CIPs of $55.7 million and internal charges of $32.8
million, is $396 million. The operating portion of that amounts to $307.8 million,
which represents a 1.5 percent, or $4.6 million increase over the prior year’s
revised budget. The Fiscal Year 2020-21 Budget net of re-appropriated CIPs and
internal charges totals $306.3 million, which represents a 6.9 percent, or $23
million, decrease from the prior year’s revised budget.
This change in the operating budget represents the net amount of both one-time
decreases from the prior year and increases for Fiscal Year 2020-21. Decreases
result from the elimination of one-time budget amendments and encumbrances for
unspent appropriations from the prior year, CIP deferrals, targeted reductions in
operating accounts with underutilization trends, and reduced transfers to other
funds. Increases are the result of negotiated salary and benefit increases,
increases in mission critical operating costs, and some growth due to needed
enhancements to existing programs that are described in the sections that follow.
New appropriations for capital improvement projects amount to $31.4 million.
Unlike the operating budget, capital improvement appropriations are expended
over multiple fiscal years due to the timing, ebb and flow of large construction
projects that require environmental review, coordination with outside entities
(public utilities), and design/policy considerations. We estimate that total
appropriations for capital projects will be approximately $87.2 million when the
A B B-A B/A
2018-19 2019-20 2020-21 2020-21
ACTUAL REVISED STARTING ADOPTED
EXPENDITURES EXPENDITURES PROJECTION EXPENDITURES $ VAR % VAR
OPERATING BUDGET 274,269,915$ 303,160,140$ 316,428,070$ 307,759,024$ 4,598,884$ 1.5%-
CIP PROJECTS*-
New Appropriations 33,777,057 56,602,511 48,402,654 31,377,224 (25,225,287) -44.6%
CIP Reappropriations 30,757,550 47,562,633 64,606,438 55,774,943 8,212,310 17.3%
TOTAL BUDGET 338,804,522$ 407,325,284$ 429,437,162$ 394,911,191$ (12,414,093)$ -3.0%
-
Less CIP Reappropriations (30,757,550)$ (47,562,633)$ (64,606,438)$ (55,774,943)$ (8,212,310)$ 17.3%
Less Internal Charges (28,101,575) (30,613,998) (32,823,525) (32,823,525) (2,209,527) 7.2%
NET TOTAL BUDGET 279,945,397$ 329,148,653$ 332,007,199$ 306,312,723$ (22,835,930)$ -6.9%
* 2020-21 Proposed Expenditure CIP Projects include the deferral of 34 CIP Projects
balance of encumbered funds is carried forward into Fiscal Year 2020-21, as they
are every year. Prior year carry forward capital appropriations are supported by
reserves for prior year encumbrances and CIP re-appropriations.
General Fund
The General Fund is the key operating fund within the City’s budget. The General
Fund accounts for discretionary revenues and expenditures, while all other funds
are used to account for enterprise activities, internal service activity, major capital
improvement projects, and special revenue sources that are restricted for specific
purposes. The General Fund budget is balanced and includes total sources and
uses of $230.9 million. Sources include prior year surplus, operating revenues
(net of restricted revenues) and interfund transfers-in. Total uses include operating
expenditures and transfers-out.
A summary of the Fiscal Year 2020-21 General Fund Budget follows.
General Fund Sources and Uses FY 2018-19 to FY 2020-21
Prior Year Surplus
We are fortunate that the City was in excellent financial health prior to the global
pandemic. Conservative budgeting and sound financial policies have resulted in
a trend of General Fund operating surpluses and strong reserve levels for several
years. Due to the significant impact to our revenue base resulting from the global
pandemic, it was necessary to appropriate the prior year surplus of $12 million to
fund General Fund operations in FY 2020-21. Looking ahead, we will analyze and
prioritize resource augmentations, seeking to offset augmentations with reductions
elsewhere for net-zero impacts to the budget whenever possible.
A B B-A B/A
2018-19 2019-20 2020-21 2020-21ACTUALREVISEDSTARTINGADOPTED
BUDGET PROJECTION BUDGET $ VAR % VAR
SOURCES:
FY 16-17 Surplus 12,090,743$ -$ -$ -$ -$ -
FY 2017-18 Surplus 1,428,885 11,591,448 - - (11,591,448) -100.0%
FY 2018-19 Surplus - 11,528,065 - - (11,528,065) -100.0%FY 2019-20 Surplus - - 12,108,874 12,121,159 12,121,159 -
Use of FY 2019-20 Contingency Reserve - - - 2,304,399 2,304,399 -
Operating Revenues 229,812,594 219,043,054 199,583,904 199,583,904 (19,459,150) -8.9%
Less: Restricted Revenues (345,135) (1,534,114) (730,967) (730,967) 803,147 -52.4%Use of Restricted Revenues and Encumbrances - 2,549,640 20,000 20,000 (2,529,640) -99.2%
Transfers-In 15,849,196 13,389,413 9,028,759 17,560,543 4,171,130 31.2%
TOTAL SOURCES 258,836,283$ 256,567,506$ 220,010,570$ 230,859,038$ (25,708,468)$ -10.0%
USES:
Operating Expenditures 208,164,257$ 219,865,484$ 230,126,525$ 219,859,038$ (6,446)$ 0.0%
Operational Savings - (4,722,708) - - - - Transfers Out 34,824,531 29,303,571 23,088,804 6,000,000 (23,303,571) -79.5%
Set aside-PERS Reserve - - - 5,000,000 5,000,000 -
Increase in Contingency Reserve 4,319,430 - - - - -100.0%TOTAL USES 247,308,218$ 244,446,347$ 253,215,329$ 230,859,038$ (18,310,017)$ -5.6%
UNRESTRICTED RESOURCES 11,528,065$ 12,121,159$ (33,204,759)$ -$ (7,398,451)$ -100.0%
CONTINGENCY RESERVE 52,618,059$ 52,618,059$ 54,969,903$ 50,301,375$ (2,316,684)$ -4.4%
Operating Revenues
The General Fund operating revenues for Fiscal Year 2020-21 are projected at
$199.6 million. This represents an 8.9 percent decrease from the Fiscal Year
2019-20 revised budget due largely to unfavorable economic trends in nearly all
revenue categories except Property Taxes and Fines & Penalties.
General Fund Revenue Sources by Category
We are projecting that property taxes will increase 4.2 percent over the prior year
revised budget. They are likely to be among the least affected revenue sources
by the pandemic (at least in the short term). Assuming there may be slightly higher
than normal property tax payment delinquencies we have made a downward
adjustment from our original growth projection of 5 percent. The City’s sales tax
base is largely generated from three main industry categories including Autos and
Transportation, General Consumer Goods, and Restaurants/Hotels. Due to the
severe impacts on economic activity we foresee across all industry categories, we
are projecting a 16.6 percent reduction in sales tax from the prior year revised
budget. Transient occupancy tax revenue is the most severely impacted revenue
source as most major hotels within the City are temporarily closed and expected
to remain well under full capacity for some time. We are projecting 66 percent, or
$12.6 million, decrease from the prior year revised budget from transient
occupancy tax alone.
Transfers In
Inter-fund Transfers or “transfers-in” total $17.6 million and include resources
transferred from other funds, which are used to offset administrative and
maintenance costs necessary to conduct particular projects or programs within the
General Fund. There is $7.1 million being transferred in from other funds to partially
backfill General Fund revenue shortfall for FY 2020-21. Of this amount, $4.5
A B B-A B/A
SOURCE by Category
2018-19
ACTUAL
2019-20
REVISED
2020-21
STARTING
PROJECTION
2020-21
ADOPTED $ VAR % VAR
Property Taxes 108,365,261$ 112,723,626$ 118,567,018$ 117,508,227$ 4,784,601$ 4.2%
Sales Taxes 38,502,470 34,411,405 38,760,900 28,690,831 (5,720,574) -16.6%
Charges for Services 20,300,379 18,820,002 21,276,330 17,350,903 (1,469,099) -7.8%
Use of Money & Property 12,609,169 10,676,836 12,141,243 9,821,619 (855,217) -8.0%
Other Taxes 8,988,044 8,316,170 9,441,789 7,701,878 (614,292) -7.4%
Transient Occupancy Tax 24,697,446 19,087,031 27,599,738 6,434,115 (12,652,916) -66.3%
Licenses and Permits 5,071,609 4,567,521 5,138,647 4,239,333 (328,188) -7.2%
Fines & Penalties 3,454,660 3,089,260 3,545,250 3,681,031 591,771 19.2%
Other Revenues 3,901,104 4,511,329 2,604,422 2,509,251 (2,002,078) -44.4%
Intergovernmental 3,922,453 2,800,003 1,995,374 1,646,716 (1,153,287) -41.2%
TOTAL GENERAL FUND 229,812,595$ 219,003,183$ 241,070,711$ 199,583,904$ (19,419,279)$ -8.9%
million derives from prior year internal service funds (ISF) charges that originated
from the General fund. These charges are intended to reimburse ISF operations
related to equipment replacement charges, or centrally managed insurance
reserves. These funds can be returned without significantly impacting the
replacement schedule or funding for liabilities. There is also $2.6 million being
transferred in from the Neighborhood Enhancement Fund. This amount represents
prior year unallocated surplus that would have otherwise been allocated to capital
improvement projects that will be deferred.
The remaining transfers-in derive from the Tidelands Fund to offset costs for
activities, programs, or functions whose primary purpose benefit the Tidelands,
such as Harbor Resources, Police, Fire/EMS, and lifeguarding. Newport Beach’s
Tidelands include the ocean beaches, where the visitor use is high, adding revenue
but also causing significant expense in terms of police, lifeguard, and emergency
medical response.
Restricted Revenues
Consistent with past practice, approximately $711,000 of net restricted revenues
will be reserved for future use. These include funds that will be reserved for
public/government access programming, oceanfront access/recreation
improvements and for general public benefit.
Use of Contingency Reserve
Per City Council Reserve Policy F-2, the Contingency Reserve shall have a target
balance of 25 percent of the General Fund operating budget as originally adopted.
Per Council Policy and due to its discretionary nature, the $10.2 million
discretionary pension payment is excluded from the 25 percent calculation. In
order to balance the budget and under the emergency provisions of Policy F-2, this
budget has a $2.3 million draw from the Contingency Reserve. Pursuant to policy,
staff will present a plan to City Council to replenish the reserve within five years
after the economy has stabilized.
Operating Expenditures
The total General Fund operating expenditures amount to $219.9 million ($225.9
million with transfers). This represents a $4.7 million, or 2.2 percent, increase from
the Fiscal Year 2019-20 revised budget and includes increases and decreases.
General Fund increases in the amount of $8.6 million include $2.3 million in
negotiated salary and benefits changes (including cost of living adjustments and
merit increases), as well as Memorandum of Understanding (MOU) and other
staffing related increases; an increase in overtime pay in the amount of $1.5 million
in accordance with the Flores vs. City of San Gabriel legal decision; $1.9 million
increase in internal service fund charges to bolster workers’ compensation and
other post-employment benefit (OPEB) reserve levels as determined by an annual
actuarial valuations and vehicle maintenance and replacement internal service
charges; and $2.9 million on maintenance and operations program enhancements
and contractually obligated increases to City service contracts. General Fund
supplemental budget enhancements account for less than half of one percent of
the General Fund’s operating budget.
Decreases in the amount of $3.9 million include a $2 million reduction for
anticipated salary savings for the hiring freeze for non-essential positions until
January 2021; departmental reductions in the amount of $1.9 million based on
underutilization trends; and approximately $1 million in prior year one-time costs,
one-time grants, and funds carried over from the prior year that can be removed
from the budget as planned.
Citywide Staffing Changes (All Funds)
This budget has a restructuring of the Auto Parts Buyer from the Public Works
Department, Equipment Maintenance Division, to the Finance Department,
Financial Planning Division to work as a Buyer to perform centralized procurement
functions for the City in the Purchasing section. The position will not only support
purchasing functions related to equipment maintenance but also provide technical
and professional support to the Purchasing & Contracts Administrator and Senior
Buyer in servicing all departments.
This budget also includes the addition of 1.50 FTE part-time Code Enforcement
Officers to maintain compliance with state waste reduction mandates and to avoid
enforcement action against the City by state regulators. State legislation requires
the City to provide recycling programs for dry and organic materials and meet the
State’s diversion requirements. Two part-time Code Enforcement Officer positions
(totaling 1.50 FTE) will be tasked with enforcement of solid waste management
regulations, inspection of demolition permits, and overseeing the commercial
organic recycling program. This budget also reflects the removal of a limited-term
part-time Associate Civil Engineer (0.30 FTE) that was approved on a temporary
basis in the prior fiscal year.
This budget also permanently adds 1.50 FTE part-time Code Enforcement
Trainees and remove temporary 1.0 part-time FTE for the enforcement of harbor
regulations. The addition of up to three half-time Code Enforcement Officer I
positions (for an overall 1.50 FTE) in an entry level code enforcement role is
believed to be more effective and less prone to staff turnover than has been the
case with the Harbor Service Worker positions. Adding to the code enforcement
capacity within the department will allow the department to deploy resources more
strategically – based on multiple day shifts (day, evening and overnight
assignments) and greater areas of assignment (proactive education on code
expectations, enforcement and continued roll out of the Marine Activities Permit
program).
Section 2.28 of the Newport Beach Municipal Code (NBMC) addresses the City’s
Compensation Plan. Specifically, NBMC 2.28.030 requires the City Manager to
review the provisions of the position classifications and salary ranges at least
annually and recommend any changes. The City Manager is not recommending
any additional full‐time positions or reclassifications which require adjustments to
the current salary schedule.
2019-20 REVISED BUDGET AUTHORIZED POSITIONS FULL-TIME PART-TIME TOTAL
728.0 158.4 886.4
2020-21 ADOPTED POSITION CHANGES
FINANCE/PUBLIC WORKS
Decrease full-time Auto Parts Buyer (Public Works)(1.0)0.0 (1.0)
Increase full-time Buyer (Finance)1.0 0.0 1.0
PUBLIC WORKS
Decrease part-time Associate Civil Engineer 0.0 (0.3)(0.3)
Increase part-time Code Enforcement Trainees 0.0 1.5 1.5
HARBOR
Decrease part-time Department Assistant 0.0 (0.3)(0.3)
Decrease part-time Harbor Service Worker 0.0 (0.8)(0.8)
Increase part-time Code Enforcement Trainees 0.0 1.5 1.5
FY 21 ADOPTED AUTHORIZED POSITIONS 728.0 160.1 888.1
Capital Improvement Expenditures
The Capital Improvement Program (CIP) serves as a plan for the provision of
public improvements, special projects, on-going maintenance programs, and the
implementation of the City’s Master Plans. Projects in the CIP include
improvements and major maintenance on arterial highways, local streets, and
alleys; storm drain and water quality improvements; harbor, pier, and beach
improvements; park and facility improvements; water and wastewater system
improvements; transportation safety, reliability, and traffic signal improvements;
and planning programs and studies. Specific project plans for this budget year is
discussed in more detail in the CIP budget volume.
The FY 2020-21 CIP Budget consists of approximately $31.4 million in new
appropriations ($4 million of which comes from the General Fund) and an
estimated $56 million in re-budgeted funds to be carried forward from the current
fiscal year for a total CIP budget of just under $87 million. This year, staff also
presents a reformatted CIP Budget that incorporates a six-year forward looking
CIP Budget, with detailed emphasis on the upcoming FY 2020-21 Fiscal Year.
Long-term planning is critical to maintaining our infrastructure and the revised
budget document format assists in presenting our long-term planning and funding
efforts. The FY 2020-21 through FY 2025-26 CIP budget consists of $230.8 million
over the next six years.
Transfers Out
One-time reductions to transfers out are available to balance the projected deficit.
Inter-fund transfers or “transfers-out” include resources transferred to other funds,
which are used to accumulate resources for long-term liabilities or replace capital
assets. Over the years, the City has generously funded long-term savings plans
for specific programs as part of its long-term planning process. The budget has a
$23.3 million reduction in transfers out from the prior year revised budget as part
of the broad tiered expenditure reduction strategy without significantly impacting
these programs.
Per Council Policy F-28, General Fund contributions to the Facilities Financial Plan
shall generally not be less than three percent (3%) of the total General Fund
Revenue Budget. However, if there is a shortfall in General Fund revenue due to
a decline in economic activity or other unexpected circumstances and it is
necessary to reduce expenditures, General Fund contributions to the Facilities
Financial Plan and the Harbor and Beaches Capital Financial Plan can be
temporarily reduced to under the three percent (3%) threshold.
Set Aside – PERS Reserve
In anticipation of adverse investment results that will increase the City’s unfunded
actuarial liability, the budget sets aside a $5 million reserve. Anticipatory
prefunding can act as a buffer against adverse investment results and also act as
an incremental step toward realigning our budget toward further reductions to the
assumed discount rate, which appears to be inevitable.
Other Funds
Tidelands – The Tidelands Operating Fund is used to account for revenues related
to the operation of the Tidelands under City jurisdiction, including beaches and
marinas, and the related expenditures. Revenues within this fund include income
from parking lots, meters, and the sale of oil as well as rents from moorings, piers,
and leases. The Tidelands Operating Fund does not generate sufficient revenue
to cover the full cost of operations, largely due to public safety costs related to the
ocean beaches, including lifeguarding, Emergency Medical Service response, and
police services. Due to the gap between revenues and expenditures, the City’s
General Fund transfers money to subsidize the operations of the Tidelands
Operating Fund. This occurs on an annual basis (the actual transfer for FY 2018-
19 was $8.2 million). Due to COVID-19, beach front parking lots have been
intermittently closed to the public and where paid parking is still available, we have
seen a reduction in revenues due to the Stay-at-Home order. Also due to the Stay-
TRANSFER TO FUND
2019-20
REVISED
2020-21
STARTING
PROJECTION
2020-21
ADOPTED $ VAR % VAR
800 MHz Radio Fund -$ 500,000$ -$ -$ -
Assessment Districts 114 & 114B 88,804 - - (88,804) -100%
Facilities Financing Plan (FFP)9,915,459 8,500,000 - (9,915,459) -100%
Facilities Maintenance Plan (FMP)2,301,391 1,500,000 1,000,000 (1,301,391) -56.5%
General Fund CIP 5,557,254 5,000,000 5,000,000 (557,254) -10.0%
Neighborhood Enhancement 5,025,724 3,088,804 - (5,025,724) -100%
Tidelands 5,414,939 4,500,000 - (5,414,939) -100%
Workers Compensation 1,000,000 - - (1,000,000) -100%
TOTAL 29,303,571$ 23,088,804$ 6,000,000$ (23,303,571)$ -79.5%
at-Home order, oil prices have fallen recently as a result of reduced consumer
demand and a global surplus of oil. The global oil surplus has resulted in a revenue
shortfall to the Tidelands Operating Fund of over $200,000. Due to the anticipated
impacts of COVID-19, the Tidelands Capital Fund is projected to have a revenue
shortfall of $911,000 for FY 2020-21.
Gas Tax – The state of California imposes sales taxes and per-gallon excise taxes
on gasoline and diesel fuel. The local portion of these allocations flow through the
Highway Users Tax Account (HUTA). State law requires that these funds be used
exclusively for maintenance of the street and highway system. Due to COVID-19
we anticipate a reduction in fuel consumption. Revenues within the Gas Tax Fund
are estimated to have a shortfall of $72,000 for FY 2020-21.
Measure M – Orange County Transportation Authority receives a half-cent sales
tax for transportation improvements in Orange County. The City of Newport Beach
is allocated a portion of those funds to use exclusively for transportation related
purposes. A reduction in countywide sales activity in the second quarter of 2020
(April – June) due to COVID-19 is estimated to result in a loss of $70,000 from the
Measure M2 Local Fair Share Program.
Water and Wastewater (Funds 701 and 711) – An increased number of accounts
may be delinquent as a result of Governor Newsom’s Executive Order N-42-20
temporarily suspending water shut offs. However, staff does not anticipate a
material impact to the Water and Wastewater Funds.
Conclusion and Final Comments
Newport Beach is fortunate to have a diverse and mature economic base that plays
an integral part of the Orange County economy. The City is anchored by regionally
recognized retailers, restaurants, hotels and auto dealers. We are a community
with a high quality of life, high income levels and home values, low crime rates and
excellent schools. Our residents are engaged and active. Newport Beach’s wealth
of talent and creative ideas is integral to the strength of our community. These
qualities will help us weather the current economic and fiscal challenges and allow
the City to continue to be a great place to live and work.
I close by offering my sincerest thanks to Dan Matusiewicz, our Chief Financial
Officer, Shannon Espinoza, Budget Manager, Amy Lewis and Walid Harding,
Budget Analysts, Theresa Schweitzer, Senior Accountant, Steve Montano, Deputy
Director, and Rukshana Virany, Accounting Manager – who have worked
countless hours to construct and produce this budget. Finally I praise our Public
Works staff who continue to develop and implement one of the region’s most
comprehensive Capital Improvement Programs, and the department directors,
managers, and line staff across all of our departments who deliver such high
quality services on such a consistent basis to our citizenry. They have my ongoing
appreciation and admiration.
Respectfully submitted,
Grace K. Leung
City Manager
N E W P O R T B E A C H , C A L I F O R N I A
A D O P T E D B U D G E T
F I S C A L Y E A R 2 0 2 0 - 2 1
PREPARED UNDER THE DIREC TION OF:
Grace K. Leung, City Manager
C OMPILED BY:
Dan Matusiewicz, Finance Director
Adopted: June 9, 2020
Resolution No: 2020-56
CITY COUNCILMAYOR WILL O'NEILLMAYOR PRO TEM BRAD AVERYCOUNCIL MEMBER JOY BRENNERCOUNCIL MEMBER DIANE B. DIXONCOUNCIL MEMBER DUFFY DUFFIELDCOUNCIL MEMBER JEFF HERDMAN COUNCIL MEMBER KEVIN MULDOON
T A B L E O F C O N T E N T S1
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INTRODUCTION
Newport Beach Council Members
Organizational Chart
Budget Timeline
FINANCIAL/EMPLOYEE STRUCTURE
Fund Information
Financial Policy Information
Employee Overview by Department
BUDGET OVERVIEW
Revenue Detail
Expenditure Overview
Expenditure Detail
Fund Balance Information
DEPARTMENT INFORMATION
City Council
City Clerk
City Attorney
City Manager/ Information Technology
Human Resources
Finance
Police
Fire
Harbor
Community Development
Library & Cultural Arts
Recreation and Senior Services
Public Works/Equipment Maintenance
Utilities
Internal Services & Other Funds
Capital Improvement Program
GLOSSARY
Terms
Positions
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72
80
88
96
104
112
124
133
141
150
159
169
181
190
204
230
237
Kevin Muldoon
Council Member District 4
Will O’Neill Mayor District 7
Joy Brenner Council Member District 6
Diane B. Dixon Council Member
District 1
Brad Avery Mayor Pro Tem District 2
Duffy Duffield
Council Member District 3
Jeff Herdman Council Member
District 5
Grace K. Leung
City Manager
Aaron Harp
City Attorney
Leilani Brown
City Clerk
Carol Jacobs ........................................................................................................................... Assistant City Manager Tara Finnigan ............................................................................................................................. Deputy City Manager Dan Matusiewicz .............................................................................................................. Finance Director/Treasurer Seimone Jurjis ..................................................................................................... Community Development Director Jeff Boyles ...................................................................................................................................................... Fire Chief Kurt Borsting ......................................................................................................................................... Harbormaster Barbara Salvini ................................................................................................................. Human Resources Director
Tim Hetherton ...................................................................................................................... Library Services Director Jon T. Lewis ................................................................................................................................................ Police Chief Dave Webb ................................................................................................................................ Public Works Director Laura Detweiler .............................................................................................. Recreation & Senior Services Director Mark Vukojevic .................................................................................................................................. Utilities Director
N E W P O R T B E A C H C I T Y O F F I C I A L S
City Council Members
City Executive Staff
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HARBOR
COMMISSION
PARKS, BEACHES &
RECREATION COMMISSION
PLANNINGCOMMISSION
CITY COMMITTEES
O R G A N I Z A T I O N A L C H A R T
Dave Webb
Public Works
Kurt Borsting
Harbor
ELECTORATE
Leilani Brown
City Clerk
Grace Leung
City Manager
Tim Hetherton
Library Mark Vukojevic
Utilities
Barbara Salvini
Human Resources
Laura Detweiler
Recreation
BOARD OF LIBRARY
TRUSTEES
BUILDING & FIRE
CODE OF APPEALS
CITY ARTS
COMMISSION
MAYOR & C ITY COUNCILCIVIL SERVICE BOARD
Seimone Jurjis
Community Development
Dan Matusiewicz
Finance
Jeff Boyles
Fire Jon Lewis
PoliceCarol Jacobs
Assistant City Manager
Tara Finnigan
Deputy City Manager
Aaron Harp
City Attorney
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JUNE
CITY COUNCIL REVIEW
City Council reviews, adjusts, and votes
on proposed budget, including
program enhancements & budget
revisions.
JULY
BUDGET IMPLEMENTATION
Begin Fiscal Year with adopted
budget
APRIL
FINALIZE
CITY MANAGER REVIEW
Review the City's revenue and
expenditure assumptions. City Manager
makes preliminary recomendations.
MAY
FINANCE COMMITTEE REVIEW
Finance Committee will make
recommendations to support or
adjust budget assumptions to the City
Council
JANUARY
COUNCIL PLANNING SESSION
Held in late January for upcoming
budget year as well as proposed
allocation of prior year surplus. This is
also the time we look at our long-term
infrastructure needs.
PERSONNEL & OPERATING
BUDGET DEVELOPMENT
Calculate personnel needs based on
upcoming bargaining unit changes, and
changes in personnel as well as ongoing
operating changes.
FEBRUARY
DEPARTMENTAL
BUDGET PREPARATION
Start discussions with
Departments and the City
Manager to identify areas where
changes in service delivery might
be in order.
AUTUMN/WINTER
LIABILITIES & LONG-
RANGE PLANNING
Evaluate operating liabilities
such as Workers
Compensation, General
Liability, Pension, and Retiree
Insurance Liabilities.
NOVEMBER
REVENUE
Begin meeting with departments to review
revenue projections and seek outside
opinions from consultants/experts that
specialize in forecasting economic trends.
B U D G E T T I M E L I N E
'
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5/11/2020 Major Funds
M A J O R F U N D S
The General Fund is used to account for fiscal resources which are dedicated to governmental operations of the City, and not required to be accounted for in another fund.
The Tide and Submerged Land – Operating Fund is a Special Revenue Fund used to account for revenues related to the operation of the City’s tidelands, including beaches and marinas, and the related expenditures. Revenue from tideland operations includes, but is not limited to, rents from moorings, piers, and leases, as well as income from parking lots, meters, and the sale of oil.
The Tide and Submerged Land – Harbor Capital Fund is a Special Revenue Fund used to account for incremental increases in revenue from certain property lease, pier, and mooring rentals that exceed Council designated base year revenue amounts, as well as other designated revenues and the related expenditures for capital projects, maintenance, and servicing of loan advances from the General Fund.
The Measure M Fund is used to account for the revenues and expenditures of funds received from the Orange County Combined Transportation Authority. Expenditures from this fund are used exclusively for transportation related purposes.
The Facilities Financial Planning Reserve Fund is used to account for the receipt and expenditure of funds for the replacement of facilities. In prior years, this fund was called the Facilities Replacement Fund.
Other Governmental Funds are those governmental funds which do not meet the criteria of a major fund. For reporting purposes in this section, they are combined together as Other Governmental Funds.
Major Fund ExpendituresMajor Fund Revenue
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The Internal Service Funds are used to centrally manage programs and allocate the cost of providing goods and services to participating departments.
The City of Newport Beach Internal Service Funds are listed below:
The Insurance Reserve Fund is used to account for the City's self-insured general liability and workers' compensation program.
The Compensated Absences Fund is used to account for the City’s accumulated liability for compensated absences.
The Retiree Insurance Fund is used to account for the cost of providing post-employment health care benefits.
The Equipment Maintenance Fund is used to account for the cost of maintaining and replacing the City’s rolling stock fleet, parking equipment, coordinated communications system equipment, fire equipment and recreation equipment.
The Information Technology Fund is used to account for the cost of maintaining and replacing the City’s computers, printers, copiers and telecommunication services to other departments.
I N T E R N A L S E R V I C E F U N D S
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Business-type Activities
The Water Fund is a Major Fund used to account for the operations of the City’s water utility, a self-supporting activity which is entirely financed though user charges.
The Wastewater Fund is a Major Fund used to account for the operations of the City’s wastewater system, a self-supporting activity which is entirely financed through user charges.
E N T E R P R I S E F U N D S
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Special Funds are used to account for the proceeds of specific revenue sources which are legally restricted to expenditures for specified purposes. The City of Newport Beach Special Revenue Funds are as follows:
O T H E R G O V E R N M E N T A L F U N D S
The 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.
The SB1 Gas Tax RMRA Fund accounts for all Road Maintenance and Rehabilitation Account related revenues and expenditures. State law requires that these funds be used exclusively for the transportation system. RMRA revenues are from fuel and vehicle registration taxes imposed by the state’s Road Repair and Accountability Act of 2017.
The Asset Forfeiture Fund was established to account for all revenues resulting from the seizure of assets in conjunction with criminal cases (primarily drug trafficking). It is the City's policy that all such funds shall be used for enhancement of law enforcement programs.
The Office of the Traffic Safety (OTS) DUI Grant Fund is used to account for federal funding of the Selective Traffic Enforcement Program (STEP). These funds are used exclusively for DUI enforcement.
The Circulation and Transportation Fund is 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.
The Building Excise Tax Fund is 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.
The Community Development Block Grant Fund is used to account for revenues and expenditures relating 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/families.
The Environmental Liability Fund is used to account for solid waste fees restricted for mitigation of future environmental liability relating to the handling of solid waste.
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The Supplemental Law Enforcement Services Fund (SLESF) is used to account for revenues received from the county to be used exclusively for front line law enforcement services.
The Contributions Fund is used to account for revenues received from other government agencies or private developers and expended for specific streets, highway, construction, or water quality projects.
Other Capital Projects Funds
Capital Projects Funds are used to account for resources used for the acquisition and construction of capital facilities by the City, except those financed by Enterprise Funds. The City of Newport Beach Capital Projects Funds are as follows:
O T H E R G O V E R N M E N T A L F U N D S
The Assessment District Fund is used to account for the receipt and expenditure of funds received from 1911 Act and 1915 Act Assessment Districts for capital improvement projects.
The Fire Station Fund is used to account for the design and construction of new fire stations.
The Facilities Maintenance Fund is used to account for revenues and expenditures associated with the maintenance of existing facilities.
The Sunset Ridge Park Fund is used to account for the design and construction of the Sunset Ridge Park.
The Strategic Planning Fund is used to account for expenditures for study and concept development needed to further refine the Facilities Financing Planning Program. It includes developing both interim and long-term use plans for the old City Hall site on Newport Boulevard.
The Miscellaneous Facilities Fund is used to account for expenditures for small scale facility rehabilitation, expansion and/or replacement in accordance with the Facilities Financing Planning Program.
The Parks and Community Centers Fund is used to account for expenditures for park and community center rehabilitation, expansion and/or replacement in accordance with the Facilities Financing Planning Program.
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The West Newport Community Center Fund is used to account for the design and construction of the West Newport Community Center.
The Public Art and Cultural Facilities Fund is used to account for the design and implementation of the Arts and Culture Master Plan.
The Newport Uptown Undergrounding Fund is used to account for the receipt and expenditures related to the development within the Newport Uptown Planned Community Development Plan.
The Balboa Village Parking Management District Fund is used to account for revenues and expenditures associated with parking management improvements in Balboa Village.
The Neighborhood Enhancement Fund is used to account for projects that will enhance neighborhood aesthetics and functionality.
The Unrestricted Capital Improvements Fund is used to separately account for general fund capital improvement projects.
Other Permanent Funds
Permanent Funds are used to report resources that are legally restricted for the extent that only earnings, not principal, may be used for purposes that support the reporting government’s programs. The City of Newport Beach Permanent Funds are as follows:
O T H E R G O V E R N M E N T A L F U N D S
The Bay Dredging Fund is used to account for the receipt of permanent endowments intended to fund the ongoing cost of maintaining and dredging of the Upper Newport Bay.
The Ackerman Fund is used to account for the receipt of permanent endowments intended as follows: 75% of the fund’s investment proceeds will be used for the purchase of high-tech library equipment while the remaining 25% will be used for scholarships for needy students.
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F I N A N C I A L P O L I C I E S
The City of Newport Beach maintains, and regularly reviews and revises, a comprehensive set of Financial Policies to govern the overall financial management of the city. These policies can be found at www.newportbeachca.gov/policies.
Financial Polices
Statement of Investment PolicyReserve PolicyBudget Adoption and Administration (Printed in Full on the following pages) Revenue MeasuresGeneral Fund Surplus UtilizationDebt Management PolicyIncome PropertyCity Travel Policy StatementCity Vehicle/Equipment Replacement GuidelinesCivil Asset Forfeiture and Seizure PolicyCustody and Disposal of Controlled PropertyDistribution of Public Information in Municipal Services Statements and Business License Renewals Authority to ContractExternal Financial and Compliance Reporting, Disclosure & Annual AuditsGrant AdministrationPolicy and Procedures for Distribution of Tickets and PassesFacilities Financial Planning Program
Compliance with Financial Policies
The City of Newport Beach is in full compliance with all Financial Policies as described above. During the budget season, the following actions to ensure compliance with the Financial Policies included:
Maintain a balanced budgetMaintain appropriate reserve levels Estimate revenues conservativelyBudget meets all of bonded debt requirements Pension contributions towards UAL
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BUDGET ADOPTION AND ADMINISTRATION
PURPOSE
To establish the policy for the preparation, adoption, and administration of the City's Annual Budget.
POLICY
A.Budgeting Philosophy.
The City shall prepare and adopt an annual budget by June 30, of each year, asrequired by Section 1104 of the City Charter. To the extent practicable, thebudget shall be prepared to generate a surplus in most years by conservativelyestimating projected revenues and liberally estimating projected expenses.Surpluses will be allocated by the City Council pursuant to Policy F-5 or asotherwise determined by the City Council.
The City has a wide variety of obligations associated with its activities and shallestablish appropriate reserves for such obligations based upon the best availableinformation at the time each budget is prepared. The City Council shall direct andcontrol the planned use of reserves through the budget appropriation process.Appropriations for operating expenditures shall generally be balanced withcurrent revenue sources and absent compelling, unexpected circumstances, willgenerally not rely on one-time revenue sources or reserves. However, thisconstraint is not intended to limit the periodic use of financial resources that wereaccumulated over time for a specific purpose or use of reserves consistent withtheir intended purpose.
The City Council shall maintain a contingency reserve that shall be a "safety net"to address exigent circumstances consistent with Council Policy F-2 section E. 1.This reserve will generally not be used for other purposes. The contingencyreserve will be invested in short-term readily liquid assets so they can be utilizedon short notice.
The budget may be developed with one or more contingency plans to protectagainst volatility or unexpected events. When significant uncertainty existsconcerning revenue volatility or threatened/ pending obligations, the City Counciland City Manager reserve the right to impose any special fiscal control measures,including a personnel hiring freeze, and other spending controls, whenever
F I N A N C I A L P O L I C Y F - 3
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circumstances warrant. The City Council may authorize the use of contingency reserves for any purpose as set forth by Council Policy F-2.
B.Organization of the Budget.
The Budget shall consist of two volumes: the Budget Detail and the CapitalImprovement Program (CIP).
The Budget Detail is an Operating Budget, which shall also providehistorical trends of summary level information and contains line-by-linedetail regarding operating expenditures and revenue estimates for the prioryear, current year and budget year. Operating expenditures arecategorized into five classifications within the Operating Budget. Theseare Salaries and Benefits, Maintenance and Operations, Capital Outlay, DebtServices and Interfund Transfers.
The CIP document provides a summary of current and future planned projects,basic descriptions of each project, the anticipated funding source and thescope of work to be performed. CIP improvements are generally majorfacility or infrastructure improvement projects managed by the PublicWorks Department. The Finance Committee generally will not make arecommendation on the CIP Budget because it is within the purview of theCity Council alone to determine how best to spend the City's resources.However, to the extent needed capital improvements or repairs come tothe attention of the Finance Committee and the failure to construct thoseimprovements or make those repairs may expose the City to financial risk, theFinance Committee may make a recommendation that such improvements beinstalled in the coming fiscal year(s). Because of the nature and scope of theCIP improvements, in most instances, the construction of suchimprovements will take place over more than one fiscal year.
The final and complete versions of both budget volumes will be published and
available on the City's website by no later than September 30th.
C.Budget Process.
In November of each year, the Finance Department will prepare a budgetcalendar and issue budget instructions to each department for use in preparingthe budget. During December of each year, the Finance Department willprepare updated revenue estimates and fund balance projections for thecurrent year and prepare preliminary revenue projections for the next fiscalyear. Included in these instructions will be budget guidelines and, ifdeemed necessary, appropriation
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targets for each department. These guidelines will be developed by the Finance Director and approved by the City Manager.
After further refinements of revenue estimates and the completion of Department proposed expenditure appropriation requests, the Finance Department will summarize department requests for review by the City Manager. After the City Manager has reviewed and amended the Department Directors requests, the Finance Department will prepare the City Manager's proposed budget for the next fiscal year and shall submit it to the City Council and to the Finance Committee. The Finance Committee should have the opportunity to question staff and discuss the Budget Detail on at least two occasions.
The City Council shall hold as many budget study sessions as it deems necessary. The City Council and the Finance Committee should have a joint meeting (which may be in a Study Session) not later than the second Council meeting in May to discuss the Budget Detail. After the joint meeting, the Finance Committee shall make a recommendation to the City Council on the Budget Detail. Such recommendation need not include any recommendation on items on the Proposed Budget Revisions unless the Finance Committee is specifically asked to do so by the City Council.
All proposed Council changes to the City Manager's proposed budget shall be itemized in a document referred to as the Proposed Budget Revisions. The City Council shall hold a budget hearing and adopt the proposed budget with any desired Proposed Budget Revisions on or before June 30 by formal budget resolution. When adopted, the proposed budget as supplement by the finalized Proposed Budget Revisions shall become the final budget.
D.Long-Range Financial Forecast (LRFF).
Strategic planning begins with determining the City's fiscal capacity based uponlong-term financial forecasts of recurring available revenues and future financialobligations. Prior to the adoption of the annual budget, the FinanceDepartment will prepare and present to the Finance Committee a Long-Range Financial Forecast that evaluates known internal and external issuesimpacting the City's financial condition. The LRFF is intended to help the Cityachieve the following:
1.The City can attain and maintain financial sustainability;
2.The City has sufficient long-term information to guide financial decisions;
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E.
3.The City has sufficient resources to provide programs and services for thestakeholders;
4.Identify potential risks to on-going operations in the long-term financialplanning process and communicate these risks on an annual basis;
5.Establish mechanisms to identify early warning indicators; and
6.Identify changes in expenditure or revenue structures needed to deliverservices or to meet the goals adopted by the City Council.
The LRFF will forecast revenues, expenditures, and the financial position of the General Fund Contingency Reserve at least five years into the future or longer where specific issues call for a longer time horizon. The LRFF will identify issues that may challenge the continued financial health of the City, and the plan will identify possible solutions to those challenges. Planning decisions shall be made primarily from a long-term perspective and structural balance is the goal of the planning process.
Administration of the Annual Budget.
During the budget year, Department Directors and their designated representatives may authorize only those expenditures that are based on appropriations previously approved by City Council action, and only from accounts under their organizational responsibility. Any unexpended appropriations, except valid encumbrances such as commitments already made, expire at fiscal year-end unless specifically reappropriated by the City Council for expenditure during the ensuing fiscal year. Department Directors shall not authorize expenditures above budget appropriations in any given expenditure Classification within their purview, without additional appropriation or transfer as specified below. Appropriations may be transferred, amended or reduced subject to the following limitations:
1.New Appropriations. During the Budget Year, the City Council mayappropriate additional funds, as it deems appropriate, by a City CouncilBudget Amendment. The City Manager has authority to approve requestsfor budget increases not to exceed $10,000 in any Budget line itemor activity or Capital Project. The ability of the City Manager to approvesuch requests must be specifically included in each year's BudgetResolution to remain valid.
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2.Grants & Donations. The City Manager may accept grants or donations ofup to $30,000 on behalf of the City, but shall refer any such grantor donation to the City Council for consideration if a condition of suchgrant or donation entails any duty of the City to contribute and/ or expenda sum in excess of $10,000 not covered by such grant or donation, or thatcarries a future obligation to maintain and/ or insure any improvement.The City Council will be formally notified of all grants or donations on aquarterly basis by way of a "receive and file" or other Council meetingagenda item. This ability of the City Manager to accept grants ordonations must be specifically included in each year's Budget Resolutionto remain valid.
Additionally, grant related appropriations approved by City Council maybe carried forward to the following fiscal year(s) as long as the grantterms remain valid, the expenditures are consistent with the previousCouncil authorization, and the funds would otherwise need to bereturned to the granting or donor agency. Also, see Council Policy F-25for specific grant acceptance and administration procedures.
Grant agreements and restricted donations in excess of $30,000 mustbe specifically approved by the City Council. Occasionally, the termsand conditions of a grant are approved by City Council in a year prior towhen the program activity will take place and therefore, the fundsare not appropriated to carry out the grant at that time. In suchcases, the City Manager may appropriate the funds when they arereceived, provided the expenditures clearly meet the amount, terms,nature and intent of the grant or donation previously approved by CityCouncil.3.Assessment District Appropriation. Assessment district projects aretypically funded by property owner contributions and bond financingsecured by property assessments. City staff will initially seek appropriationto advance City resources for the assessment engineering and thedesign work related to a proposed assessment district. Since the City'sadvance is at risk until a district is formed at a public hearing, theappropriation related to advanced resources shall be subject to the normalbudget policies. However, once the district has been formed at a publichearing, the City Council will adopt a" project-length" budget for theassessment district and City staff will be allowed to roll theappropriations forward into future fiscal years without rebudgetingthe project through the formal CIP process.
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When assessment bonds are issued to finance the improvements, the bond issuance costs will be estimated at the maximum amount that would be required to complete the improvements because it is not known how many property owners will opt to pay the assessment in full during the cash collection period, thereby reducing the size of the bond. Finance staff will also have the authority to reduce Council appropriations (related to bond issuance costs) after bonds are resized and sold. Money advanced by the City will be included in the assessment amount and be reimbursed to the City when the assessment district is formed except to the extent otherwise agreed to by City Council resolution.
4.Transfers within Departments. During the fiscal year, actual expendituresmay exceed budget appropriations for specific expenditure line itemswithin departmental budgets. If a departmental budget within a specificClassification is not exceeded, the Finance Director has the authority totransfer funds elsewhere within that Classification and Department tomake the most efficient use of those funds appropriated by the CityCouncil.
5.Transfers between Departments. Further, funds may be realigned betweenone Department and another, within the same Classification, with CityManager approval. For example, if a Fire Department function and theemployee who accomplishes it are replaced by a slightly different functionassigned to the Police Department, the City Manager may authorize thetransfer of appropriated funds to support this function.
6.Transfers between Expenditure Categories. Any reprogramming of funds(i.e. movement) of funds among the five Classifications within the Generalor other Fund(s) requires the City Manager's approval. Any budgetrevision that changes the total amount budgeted for any fund ( other thanthe minor provisions contained in paragraphs E.1. and E.7.b.) must beapproved by the City Council.
7.Transfers between Capital Improvement Projects (CIP). Budget Transfersbetween Capital Improvement Projects shall be subject to the followingparameters:
a.Excess Project Appropriations or savings should be closed out andreturned to the project's fund balance. Funds may then be
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F.
reappropriated to a new or existing project with the approval of City Council.
b.Excess Project Appropriations may also be transferred from one CIPproject to another, if the projects utilize the same funding source andare for substantially the same project purpose and physical location.Project appropriation transfers of this nature shall require theapproval of the City Manager.
All proposed budget amendments and transfers will be submitted to the Finance Director for review and processing prior to City Manager or Council authorization.
All unexpended and unencumbered appropriations for the operating budget will be canceled on June 30 of each fiscal year. All appropriations in the Capital Improvement Budget for projects currently underway and remaining unexpended at June 30th, as approved by the City Manager,will be appropriated to those projects in the following fiscal year CIP Budget. Incomplete projects may be reappropriated by the City Council during the Budget process or by separate Council action.
Management Authorization and Responsibilities. Once the final Budget has been approved by the City Council, specific City Council approval to make expenditures consistent with the Budget will not be required except as provided by other Council Policies and Administrative Procedures. It is the responsibility of the City Manager and management to administer the City's budget within the framework of policy and appropriation as approved by the City Council.
1.The Finance Director is responsible for checking purchase requests againstavailability of funds and authorization as per the approved Budget.
2.Unless otherwise directed, routine filling of vacancies in staff positionsauthorized within the Budget will not require further City Councilapproval. However, new position, not addressed by the adopted budgetshall require City Council approval.
3.At fiscal year end, the Finance Director is authorized to record accruals andtransfers between funds and accounts in order to close projects or the booksof accounts of the City in accordance with generally accepted governmentalaccounting principles as established by the Government Accounting
F I N A N C I A L P O L I C Y F - 3
17
Standards Board, Government Finance Officers Association, and other appropriate accounting pronouncements. Any net shortage within a Fund will be recorded as a decrease in Fund Balance. Any net excess will be recorded as an increase to one or more appropriate Reserve Accounts as recommended by the Finance Director and approved by the City Manager or as is otherwise dictated by Council Reserve Policy (F-2). The net change in fund balances will be reported to City Council through various documents including Quarterly Financial Reports, the Comprehensive Annual Financial Report (CAFR), Budget Documents and other financial presentations. Funds that exceeded appropriations during the year or ended the year with a deficit fund balance are reported annually in the CAFR notes to the financial statements. (Information regarding the policy parameters and administration of City Reserves is contained in City Council Policy F-2.)
Adopted - January 24, 1994 Amended - February 27, 1995 Corrected - February 26, 1996 Amended - May 13, 1996 Amended - May 26, 1998 Amended - August 8, 2000 Amended - May 8, 2001 Amended - April 23, 2002 Formerly F-10, F-11, F-12, and F-21
Amended - April 8, 2003 Amended - April 13, 2004 Amended - September 13, 2005 Amended - October 10, 2006 Amended - August 11, 2009 Amended - September 27, 2011 Amended- February 12, 2019
F I N A N C I A L P O L I C Y F - 3
18
5/6/2020 Full Time EE
1/1
DEPARTMENT EMPLOYEE INFORMATION - FULL TIME
Department FY19 Full Time FY 20 Full Time FY 21 Full Time
CITY ATTORNEYCITY CLERKCITY MANAGER
COMMUNITY DEVELOPMENT
FINANCEFIREHARBOR DEPARTMENTHUMAN RESOURCESLIBRARYPOLICEPUBLIC WORKSRECREATION & SENIOR SERVICESUTILITIES
7.005.0021.50
50.10
32.00143.901.0011.0036.00231.0092.5042.0053.00
7.005.0021.50
50.10
32.00143.901.0011.0036.00232.0093.0042.0053.50
7.005.0021.50
49.20
32.00143.802.0011.0036.00232.0093.0042.0053.50Total726.00 728.00 728.00
FULL TIME EMPLOYEES BY DEPARTMENT
0
50
100
150
200
250
HARBORCITY CLERKCITY ATTORNEYHUMAN RESOURCESCITY MANAGERFINANCELIBRARYRECREATIONCOMMUNITY DEVELOP
MENT UTILITIESPUBLIC WORKS FIREPOLICEFY19 Full Time FY 20 Full Time FY 21 Full Time
19
5/6/2020 Part Time EE
1/1
DEPARTMENT EMPLOYEE INFORMATION - PART TIME FTE
Department FY19 FTE FY 20 FTE FY 21 FTE
CITY ATTORNEYCITY CLERK
CITY MANAGERCOMMUNITY DEVELOPMENTFINANCE
FIREHARBORHUMAN RESOURCES
LIBRARYPOLICEPUBLIC WORKS
RECREATION
UTILITIES
1.001.00
2.007.864.26
42.179.890.50
22.8313.876.05
38.13
1.46
1.601.00
1.8010.204.55
43.128.891.25
22.8314.876.35
38.00
3.96
1.601.00
1.8010.204.55
43.129.391.25
22.8314.877.55
38.00
3.96Total151.01 158.42 160.12
PART TIME FTE BY DEPARTMENT
0
5
10
15
20
25
30
35
40
45
CITY CLERKHUMAN RESOURCESCITY ATTORNEYCITY MANAGER UTILITIESFINANCEPUBLIC WORKS HARBORCOMMUNITY DEVELOP
MENT POLICELIBRARYRECREATIONFIREFY19 FTE FY 20 FTE FY 21 FTE
20
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
GENERAL FUND
PROPERTY TAXES
Secured Property Tax 78,501,042 84,182,905 90,462,683 94,844,670 94,844,670 98,575,404 3.93%3.93%
Property Tax - In Lieu of VLF 8,655,262 9,244,013 9,917,809 10,413,699 10,413,699 10,758,233 3.31%3.31%Unsecured Property Tax 2,531,510 2,762,889 2,797,694 3,112,809 3,112,809 3,071,067 (1.34%)(1.34%)
Redemptions, Penalties, & Interest 429,282 220,480 241,958 224,201 224,201 296,003 32.03%32.03%
Supplemental Taxes 2,373,466 2,730,699 2,575,241 2,440,168 2,440,168 2,364,543 (3.10%)(3.10%)Home Owners Exemption 502,084 495,547 497,443 497,443 497,443 522,647 5.07%5.07%
Property Transfer Tax 2,613,880 - - - - - --
RDA Residual 1,346,678 1,942,364 1,850,668 2,045,631 2,045,631 1,893,686 (7.43%)(7.43%)RDA Pass-Through 10,856 14,393 21,764 22,853 22,853 26,644 16.59%16.59%
Property Tax Revenue Reduction - - - - (877,848) - --
Total Property Taxes 96,964,060 101,593,290 108,365,261 113,601,474 112,723,626 117,508,227 3.44%4.24%
TAXES OTHER THAN PROPERTY
City Sales and Use Tax 34,356,176 35,711,580 39,205,268 36,447,090 36,447,090 29,054,998 (20.28%)(20.28%)
Sales Tax Recovery-HDL (80,711) (104,692) (72,442) (150,000) (150,000) (29,480) --Sales Tax Sharing Agreement (572,570) (568,042) (630,357) (600,000) (600,000) (334,687) --
Sales Tax Revenue Reduction - - - - (1,285,685) - --
Subtotal Sales Tax 33,702,895 35,038,846 38,502,470 35,697,090 34,411,405 28,690,831 -19.63%(16.62%)
Visitor's Bureau-Residential (572,863) (718,554) (807,455) (792,200) (792,200) (261,232) --UTOT - Residential Tax 3,179,038 3,998,120 4,492,893 4,426,113 4,426,113 1,055,852 (76.14%)(76.14%)
UTOT - Commercial 24,029,634 23,837,646 25,624,398 25,395,388 25,395,388 7,095,557 (72.06%)(72.06%)
Visitor's Bureau-Commercial (4,332,505) (4,283,597) (4,612,390) (4,571,170) (4,571,170) (1,456,062) --
TOT Revenue Reduction - - - - (5,396,100) - --
Subtotal Transient Occupancy Tax 22,303,303 22,833,614 24,697,446 24,458,131 19,062,031 6,434,115 (73.69%)(66.25%)
Audit Recovery 79,058 24,123 - 25,000 25,000 - --
Utility Franchise 1,006,619 1,062,083 1,064,393 1,062,000 1,062,000 851,514 (19.82%)(19.82%)Cable Franchise 1,851,435 1,935,911 1,978,557 2,033,917 2,033,917 1,529,425 (24.80%)(24.80%)
Solid Waste Audit Recovery Fees - - (86,530) - - - --
Solid Waste Franchise Tax 1,167,952 1,230,475 1,330,076 1,271,969 1,271,969 1,104,349 (13.18%)(13.18%)Business Licenses 4,149,016 4,282,935 4,428,440 4,400,000 4,400,000 3,978,334 (9.58%)(9.58%)
Marine Charter Tax 337,509 313,888 273,107 305,000 305,000 238,256 (21.88%)(21.88%)
Other Taxes Revenue Reduction - - - - (756,716) - --
Total Sales, TOT & Other Taxes 64,597,785 66,721,876 72,187,959 69,253,107 61,814,606 42,826,824 -38.16%-30.72%
LICENSES AND PERMITS
Bicycle Licenses 78 87 122 90 90 72 (20.00%)(20.00%)
Dog Licenses 74,402 111,134 111,316 112,270 112,270 76,782 (31.61%)(31.61%)
Dog Licenses - City National Bank 211 3,458 8,014 7,210 7,210 5,921 (17.88%)(17.88%)
Outdoor Dining Permit 2,708 2,340 2,538 2,500 2,500 2,030 (18.80%)(18.80%)
Grease Disposal - In Lieu 684 1,368 1,236 - - 898 --
Street Closure Permits 68,411 50,041 85,289 60,000 60,000 69,271 15.45%15.45%
Misc. Permits - 22 - - - - --
Records Management Fee 76,184 73,207 73,701 70,000 70,000 57,417 (17.98%)(17.98%)Building Permits 3,262,919 2,935,731 3,109,976 3,069,161 3,069,161 2,641,340 (13.94%)(13.94%)
CC Fees Building Permits - - (46,284) - - (122,833) - -
Electrical Permits 378,760 369,998 386,864 385,026 385,026 342,868 (10.95%)(10.95%)Grading Permits 268,037 261,162 282,310 290,926 290,926 219,753 (24.46%)(24.46%)
Demolition Permits 86,942 294,660 210,884 100,000 100,000 179,172 79.17%79.17%
Plumbing Permits 311,617 292,116 289,263 301,390 301,390 238,287 (20.94%)(20.94%)Heating Permits 273,501 257,719 261,499 272,645 272,645 267,440 (1.91%)(1.91%)
Pool/Spa Permit 83,409 72,369 85,576 75,874 75,874 68,431 (9.81%)(9.81%)
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
21
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Affordable Housing In Lieu 222,201 - - - - - --
Photovoltaic Plan Check 30,217 30,908 38,438 41,437 41,437 35,516 (14.29%)(14.29%)
Photovoltaic Permits 40,995 36,810 42,816 50,019 50,019 36,181 (27.67%)(27.67%)Harbor Plan Check (Building)23,852 20,737 22,553 15,069 15,069 16,523 9.65%9.65%
Harbor Permit 21,017 24,858 21,643 13,635 13,635 17,967 31.77%31.77%
Police Tow Franchise Fee 45,166 48,338 82,627 50,000 50,000 85,009 70.02%70.02%
Solicitation Permit Fee 818 450 595 500 500 394 (21.20%)(21.20%)
Pawn/2nd Hand Dealer Permit Fee 271 1,117 633 660 660 894 35.45%35.45%
Licenses & Permits Revenue Reduction - - - - (350,891) - --
Total Licenses and Permits 5,272,400 4,888,630 5,071,609 4,918,412 4,567,521 4,239,333 -13.81%-7.19%
INTERGOVERNMENTAL
State Motor Vehicle License Fee - 44,841 41,848 35,000 35,000 55,199 57.71%57.71%
State Highway Maintenance 29,540 34,910 32,225 32,500 32,500 25,780 (20.68%)(20.68%)
Police Officer Standards/Training 10,222 30,030 87,511 50,000 50,000 63,099 26.20%26.20%
Public Safety Augmentation 1,005,151 1,031,407 1,079,436 1,065,591 1,065,591 880,470 (17.37%)(17.37%)
Mandated Cost Reimbursement 16 25,592 126,198 - - - --County RNSP, O.T.36,365 37,296 18,395 38,000 38,000 - --
Correction Training Reimbursement 11,696 3,993 2,625 4,730 4,730 5,220 10.36%10.36%
Dispatch Training Reimbursement 3,000 - 2,986 3,000 3,000 2,400 (20.00%)(20.00%)California Literacy Campaign 41,621 41,459 41,666 - 41,874 - --
SLS Grant Funds - OC Library - - 4,465 - 4,826 - --
Bullet Proof Vest Program 15,576 9,801 10,453 15,000 15,000 11,725 (21.83%)(21.83%)Refunds and Rebates 37,595 322,130 138,446 76,000 76,000 113,190 48.93%48.93%
Measure M2 "Fair Share"131,427 134,353 145,872 140,946 140,946 118,980 (15.58%)(15.58%)
CAL-OES 196,011 993,892 833,119 - - - --
Medi-Cal IGT 356,554 674,368 571,081 - 643,254 - --
Emergency Mgmt Assistance Grant 12,980 13,084 12,271 - -- --
Department of Conservation Grant 22,287 21,241 42,852 22,000 22,000 17,274 (21.48%)(21.48%)
Santa Ana College 39,657 86,543 92,904 85,000 85,000 86,947 2.29%2.29%
AB109 Funding Reimbursement 13,221 2,745 9,948 - - - --County of Orange Contribution 198,946 - 615,416 250,000 250,000 258,761 3.50%3.50%
BBSC Maintenance 28,726 25,318 9,589 25,000 25,000 7,671 (69.32%)(69.32%)
ICE/HIS Various Programs 31 209 - - - - --CA Coastal Commission 10,958 - - - - - --
FEMA - 131,537 - - - - --
Other Government Grants - -- - 39,870 - --BSCC Local Law Enforcement 57,088 - - - 2,970 - --
ABC Grant 26,109 15,994 3,146 - 25,000 - --
Intergovernmental Revenue Reduction - - - - 239,312 - --
Total Intergovernmental 2,284,775 3,680,743 3,922,453 1,842,767 2,839,873 1,646,716 -10.64%-42.01%
CHARGES FOR SERVICES
Regulatory Permit Fees 20,700 17,346 20,880 18,500 18,500 21,766 17.65%17.65%TBID Administrative Fee 20,885 9,909 11,290 10,000 10,000 9,653 (3.47%)(3.47%)
Zoning and Subdivision Fees 256,539 252,311 368,828 310,000 310,000 322,430 4.01%4.01%
Witness Fees Subpoena 40,772 36,692 26,570 33,497 33,497 29,986 (10.48%)(10.48%)
Plan Checking Fees 2,785,020 2,860,729 2,856,155 2,951,052 2,951,052 2,491,800 (15.56%)(15.56%)
Plan Check Fees VCA 29,240 2,307 - - - - --
Plan Check Fees JAS 9,913 41 - - - - --
Zoning and Plan Review Fees 301,624 300,999 278,995 300,000 300,000 224,293 (25.24%)(25.24%)
Plan Check Fees - Grading 126,979 129,153 147,282 165,414 165,414 141,639 (14.37%)(14.37%)Grading Bonding Fee - - - - - 344 --
22
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Residential Building Records 254,510 259,870 223,148 192,306 192,306 218,418 13.58%13.58%
Real Property Fee 1,475 3,735 1,596 - - 1,291 --
Assessment District Admin Fee 18,000 10,000 30,000 30,000 30,000 24,000 (20.00%)(20.00%)Special Inspection Service Fee 60,214 50,086 43,576 36,258 36,258 48,015 32.43%32.43%
Appeals - - 5,668 - - 6,592 --
Washington Street Refuse 1,623 1,543 1,543 3,500 3,500 2,637 (24.66%)(24.66%)
Engineering Service Fees 488,904 472,662 588,475 500,000 500,000 425,722 (14.86%)(14.86%)
Curb Cut Fees 131,504 123,416 131,252 125,000 125,000 110,932 (11.25%)(11.25%)
Energy Compliance Review 147,106 135,629 128,484 139,308 139,308 104,496 (24.99%)(24.99%)
Disabled Access Review 65,224 65,563 68,104 64,901 64,901 54,336 (16.28%)(16.28%)
Copies/Miscellaneous 35,291 32,917 22,374 21,856 21,856 18,851 (13.75%)(13.75%)Plan Check - O.T.48,995 100,666 85,051 99,950 99,950 68,806 (31.16%)(31.16%)
Plan Check - O.T.- 57 12,479 - - 8,671 --
Marine Protective Education 6,483 3,831 2,100 5,520 5,520 1,901 (65.56%)(65.56%)Final Tract Map 3,198 2,488 5,141 4,000 4,000 2,122 (46.95%)(46.95%)
Final Parcel Map Check 51,297 55,166 86,064 60,000 60,000 64,598 7.66%7.66%
Lot Line Adjustment 7,453 10,790 9,136 12,000 12,000 3,744 (68.80%)(68.80%)Street Easement/Vacation 1,002 - 1,022 1,200 1,200 - --
Encroachment/Eng Agreement 39,260 35,785 90,366 35,000 35,000 49,548 41.57%41.57%
Fire Safety Services - Marine Ops 456 4,108 2,169 2,500 2,500 2,516 0.64%0.64%
Junior Lifeguard Service Fees 1,023,569 991,524 972,843 1,020,000 1,020,000 788,581 (22.69%)(22.69%)
CERT Fees 2,990 3,035 1,418 3,000 3,000 1,568 (47.73%)(47.73%)Police Emergency Response 90,903 185,191 124,904 120,000 120,000 148,458 23.72%23.72%
Police Services Nuisance Response 6,147 105 229 6,000 13,143 558 (90.70%)(95.75%)
DAC Collection Svc Fee - - - (1,000) (1,000) - --Police Fingerprint Service 9,060 10,940 11,742 10,000 10,000 7,646 (23.54%)(23.54%)
Police Miscellaneous Services 217,372 208,712 179,879 210,000 210,000 97,883 (53.39%)(53.39%)
Police Impound Release Fees 72,105 73,200 55,342 75,000 75,000 42,674 (43.10%)(43.10%)Police Jail Booking Fee 341,439 243,170 326,888 300,000 300,000 230,748 (23.08%)(23.08%)
Police Massage Inspection Fee 502 426 586 500 500 - --
Plan Check Fees Grading/Out B - 397,894 176,270 182,447 182,447 160,004 (12.30%)(12.30%)
Plan Check Fees Grading/Out P - 12,504 23,124 15,939 15,939 10,502 (34.11%)(34.11%)
Fire Prevention Service Reimb 318 - - - - - --
Fire Annual & Special Permits 136,268 213,962 168,449 200,000 200,000 179,036 (10.48%)(10.48%)
Fire Plan Check 146,590 152,256 148,515 160,000 160,000 115,074 (28.08%)(28.08%)
Fire Construction Inspection 99,365 94,972 93,958 100,000 100,000 85,155 (14.85%)(14.85%)Hazardous Materials Disclosure 156 - - - - - --
LUGO 276 161 193 - 7,300 1,348 -(81.53%)
Paramedic Subscription Fee 292,328 287,938 252,022 283,875 283,875 223,061 (21.42%)(21.42%)Paramedic Service Fee 3,563,728 3,960,015 3,669,940 3,840,257 4,146,257 2,654,018 (30.89%)(35.99%)
Alarm Application Fees 11,083 8,465 4,218 9,000 9,000 2,189 (75.68%)(75.68%)
Alarm Permit Renewal Fees 142,902 121,110 124,167 130,000 130,000 107,383 (17.40%)(17.40%)Alarm Monitoring Fee 57,067 53,439 50,730 50,000 50,000 36,134 (27.73%)(27.73%)
Recycling Fees 971,528 969,222 856,999 970,000 970,000 776,194 (19.98%)(19.98%)
Refuse Franchise Fee - 26,320 - - - - --
Finance - Water 1,487,341 1,487,341 1,464,671 2,240,057 2,240,057 2,189,401 (2.26%)(2.26%)
Finance - Sewer 371,748 371,748 412,202 462,162 462,162 406,944 (11.95%)(11.95%)Water Establishment Fee 183,346 182,250 183,169 167,670 167,670 152,342 (9.14%)(9.14%)
Passport Execution Fee 20,655 27,241 31,172 28,000 28,000 26,536 (5.23%)(5.23%)
Passport Photos 5,415 8,520 8,215 8,000 8,000 6,720 (16.00%)(16.00%)Planning Staff Fees 148,414 148,011 139,317 130,000 130,000 79,971 (38.48%)(38.48%)
City Staff Service Fee 26,151 33,857 56,430 32,500 32,500 44,885 38.11%38.11%
City Staff - SLESF 158,853 181,075 195,834 165,000 165,000 169,725 2.86%2.86%
23
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
City Staff - OCATT 114,705 44,387 - - - - --
City Staff - OTS 249,476 241,956 259,120 - 241,851 60,473 -(75.00%)
Aquatics Programs 117,729 124,524 128,578 120,000 120,000 100,588 (16.18%)(16.18%)Youth Camps 168,801 196,454 174,416 188,400 188,400 135,948 (27.84%)(27.84%)
Preschool Camps 15,541 19,980 7,544 22,500 22,500 6,613 (70.61%)(70.61%)
Field Light Fees 37,388 36,548 43,258 40,000 40,000 30,874 (22.82%)(22.82%)
Fee Based Classes 1,430,304 1,345,988 1,154,355 1,324,386 1,324,386 951,554 (28.15%)(28.15%)
Fee Based Classes - Tidelands 67,369 187,235 285,407 327,000 327,000 240,850 (26.35%)(26.35%)
Tidelands Boating Program Class 122,390 174,852 143,724 200,000 200,000 96,614 (51.69%)(51.69%)
CYC Classes 113,375 - - - - - --
Tennis 57,542 44,035 50,991 96,000 96,000 81,427 (15.18%)(15.18%)Special Event - Fee 165,154 133,187 144,497 120,000 120,000 115,852 (3.46%)(3.46%)
Special Event Excursion 19,187 25,131 21,576 22,000 22,000 11,764 (46.53%)(46.53%)
Surfing 625,788 673,777 771,067 700,000 700,000 685,383 (2.09%)(2.09%)Drop in Memberships 7,634 6,934 8,188 5,500 5,500 4,868 (11.49%)(11.49%)
Sailing 740 - - - - - --
OASIS Fitness Membership Fees 231,880 214,546 223,884 230,000 230,000 176,630 (23.20%)(23.20%)Adult Sports 303,431 331,040 386,794 310,320 310,320 260,659 (16.00%)(16.00%)
Preschool Program/Tiny Tot Program 54,593 58,049 51,473 44,117 44,117 42,481 (3.71%)(3.71%)
Youth Sports 89,170 103,457 67,045 45,000 45,000 33,969 (24.51%)(24.51%)
Youth After School Program 193,700 227,748 217,881 226,800 226,800 179,745 (20.75%)(20.75%)
Art Commission Revenue 4,027 4,598 - - - - --Personal Trainer Fees 272,174 176,576 191,904 260,000 260,000 156,096 (39.96%)(39.96%)
Water Quality Inspection 18,489 10,064 16,286 20,000 20,000 15,005 (24.98%)(24.98%)
Videoplan Rental 12,305 9,875 7,735 7,000 7,000 4,735 (32.36%)(32.36%)Rental Book Revenue 4,543 2,971 57 - - - --
Run Supplies 7,445 2,899 4,075 8,500 8,500 4,429 (47.89%)(47.89%)
Helicopter Prog Reimbursement (Misc.)88 1,251 136 1,000 1,000 184 (81.60%)(81.60%)School Resource Officer 217,890 183,935 303,710 325,000 325,000 235,444 (27.56%)(27.56%)
PD Citation Sign Off Fee 3,990 204 86 1,000 1,000 43 (95.70%)(95.70%)
PD Range Use Fee 5,220 4,800 7,200 6,000 6,000 5,760 (4.00%)(4.00%)
OASIS Fee Classes 545,264 552,351 564,856 550,000 550,000 441,518 (19.72%)(19.72%)
Election Fees 6 - 12,000 - - 4,500 --
LSS After Hour Inspection 6,167 1,775 2,608 3,000 3,000 2,125 (29.17%)(29.17%)
Literacy Events 14,054 (1,285) - - - - --
Other Charges for Service 4,564 11,499 823 600 600 890 48.33%48.33%Electric Vehicle Charge - - 28,982 28,990 28,990 26,424 (8.85%)(8.85%)
Animal Control Impound Fees 5,272 3,784 4,347 5,000 5,000 4,038 (19.24%)(19.24%)
AC Boarding Fees 4,351 1,076 1,894 2,000 2,000 1,807 (9.65%)(9.65%)AC Medical Fees 654 - - - - - --
AC Owner Relinquishment Fees 813 575 680 500 500 850 70.00%70.00%
AC Non Alter Fees 1,149 849 998 1,000 1,000 808 (19.20%)(19.20%)AC Adoption Fees 25,480 29,718 24,659 30,000 30,000 19,712 (34.29%)(34.29%)
OC Recording Fees 192 1,125 300 300 300 211 (29.67%)(29.67%)
Exam Proctor Fees - 1,513 6,072 4,000 4,000 6,187 54.68%54.68%
Svc Fees/Charges for Services Revenue Reduction - -- - (3,058,373) - --
Total Charges for Services 19,881,313 20,622,382 20,300,379 21,316,081 18,820,002 17,350,903 -18.60%-7.81%
FINES, FORFEITURES & PENALTIES
Collections-Rec Manager 97 77 15 - - - --
False Alarm - Fines 34,831 73,336 53,559 30,000 30,000 44,233 47.44%47.44%
False Alarms - Penalties 90,224 87,592 109,977 85,000 85,000 106,455 25.24%25.24%
Library Fines 151,236 147,725 138,897 140,000 140,000 104,921 (25.06%)(25.06%)
24
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Regular Parking Fines 2,893,341 2,458,924 2,547,322 2,800,000 2,800,000 3,341,261 19.33%19.33%
Parking Cite Collection Service Fees - - (36,892) (78,600) (78,600) (28,468) --
OC Allocation of Parking Penalty - - - - - (317,028) --General Fines 28,313 30,527 7,889 20,000 20,000 5,379 (73.11%)(73.11%)
Motor Vehicle Fines 241,565 293,548 254,724 300,000 300,000 193,239 (35.59%)(35.59%)
Water Delinquency Penalty 121,804 11,444 14,490 6,100 6,100 11,528 88.98%88.98%
Returned Payment Fees 2,524 1,534 1,653 1,500 1,500 1,228 (18.13%)(18.13%)
Administration Fines 137,484 205,178 180,112 168,928 168,928 206,784 22.41%22.41%
Admin City Collection Service Fees - - (8,110) (17,500) (11,240) (8,501) --
Disposed Cases 10,877 16,046 191,024 20,000 20,000 20,000 0.00%0.00%
Fines & Penalities Revenue Reduction - - - - (392,428) - --Total Fines & Penalties 3,712,296 3,325,931 3,454,660 3,475,428 3,089,260 3,681,031 5.92%19.16%
USE OF MONEY AND PROPERTY
Interest Income 585,152 612,053 1,484,828 1,505,673 1,505,673 1,112,200 (26.13%)(26.13%)
Fair Value of Investments - - 1,273,506 - - - --
Oceanfront Encroachment 207,579 224,556 236,233 235,000 235,000 195,624 (16.76%)(16.76%)
Lido Farmers Market 3,642 3,730 3,823 3,800 4,200 3,109 (18.18%)(25.98%)Lido Village Farmers Market - - - - - 2,520 --
Newport Dunes 1,800 1,800 1,847 1,800 1,800 1,478 (17.89%)(17.89%)
Beacon Bay 1,297,530 1,364,770 1,441,802 1,396,500 1,396,500 1,179,244 (15.56%)(15.56%)Telecom Site License Fee 100,468 102,079 106,969 107,000 107,000 88,188 (17.58%)(17.58%)
EVGO Site License Fee - - - - - 1,188 --
Telescope Franchise 1,819 1,393 1,513 1,325 1,325 1,079 (18.57%)(18.57%)Regular Balboa Yacht Basin 1,062,763 1,216,183 1,291,856 1,208,400 1,208,400 1,061,252 (12.18%)(12.18%)
Temporary Slip Rentals 3,204 - 1,365 - - - --
Basin Marine Shipyard 98,474 100,100 102,059 92,750 92,750 87,834 (5.30%)(5.30%)
Garages 170,187 69,817 73,241 72,610 72,610 60,826 (16.23%)(16.23%)
BYB Electricity (split)- - 10,360 9,540 9,540 8,288 (13.12%)(13.12%)
Heritage Yacht Brokerage 11,089 11,858 12,276 12,190 12,190 10,043 (17.61%)(17.61%)
Galley Cafe 27,532 29,224 29,808 29,945 29,945 24,163 (19.31%)(19.31%)
Apartments 49,436 49,817 36,774 34,980 34,980 28,937 (17.28%)(17.28%)BYB Offices 6,530 21,390 22,142 22,260 22,260 13,914 (37.49%)(37.49%)
Harbor Island - - - - - - --
Balboa Yacht Club - 7,041 7,041 7,040 7,040 5,633 (19.99%)(19.99%)Rental Of Property 14,556 2,426 18,900 - - - --
WNCC Pacifica 170 1,020 1,457 1,020 1,020 1,953 91.47%91.47%
Npt Outrigger Canoe Club 2,529 2,400 2,400 2,400 2,400 1,920 (20.00%)(20.00%)Cal Rec Easement 20,527 35,851 37,428 37,500 37,500 30,613 (18.37%)(18.37%)
McFadden Square ATM Kiosk 444 3,802 8,979 6,500 6,500 7,889 21.37%21.37%
Orange County Dock Lease 91,940 90,903 - - - - --
Lido House Hotel - 43,750 118,750 200,000 200,000 250,000 25.00%25.00%
Inter City Bus Shelters 63,654 63,654 67,972 63,000 63,000 57,192 (9.22%)(9.22%)Civic Center Food Service 30,117 31,336 31,912 30,500 30,500 26,632 (12.68%)(12.68%)
Civic Ctr Credit Union Rent 26,044 27,635 27,591 - - - --
Civic Center Catering 5,990 - - - - - --Marina Park Concession - 8,503 6,319 4,500 4,500 5,887 30.82%30.82%
Marina Park Catering 4,850 6,666 9,219 6,500 6,500 9,342 43.72%43.72%
Wells Fargo Lease 24,206 24,758 25,621 25,500 25,500 20,967 (17.78%)(17.78%)BCR-Harbor Day 11,641 12,028 12,361 12,500 12,500 10,127 (18.98%)(18.98%)
City Facility Fees 749,905 848,366 806,333 779,000 779,000 610,640 (21.61%)(21.61%)
Tidelands Facility Rentals 20,347 24,578 21,860 20,000 20,000 15,912 (20.44%)(20.44%)
YSC Field Fees 97,039 110,929 113,913 110,000 110,000 95,463 (13.22%)(13.22%)
25
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
OASIS Facility Fees 40,297 63,657 62,877 50,000 50,000 50,871 1.74%1.74%
OASIS Transportation Fees 26,944 29,000 26,818 29,000 29,000 19,395 (33.12%)(33.12%)
Balboa Pier Concession - 3,895 4,739 1,200 1,200 3,739 211.58%211.58%CDM Concession 26,341 26,303 26,450 27,000 27,000 23,561 (12.74%)(12.74%)
Civic Center Community Room Fees 72,537 96,767 100,126 70,000 70,000 68,783 (1.74%)(1.74%)
Library Facilities Fees 632 274 798 - - 926 --
Newport Boulevard 240,140 236,468 154,007 255,385 255,385 127,209 (50.19%)(50.19%)
Newport Business 378,799 422,287 401,549 427,773 427,773 338,957 (20.76%)(20.76%)
Coast Highway 26,767 20,342 28,940 33,406 33,406 30,428 (8.91%)(8.91%)
Lido Shopping 146,893 154,470 170,425 195,224 195,224 172,579 (11.60%)(11.60%)
Newport/Balboa Boulevard 149,124 151,775 132,389 159,983 159,983 96,321 (39.79%)(39.79%)Balboa Strip-1 McFadden-15th 109,673 122,464 140,667 165,252 165,252 110,066 (33.40%)(33.40%)
15th Street 137,781 136,663 137,808 158,898 158,898 119,399 (24.86%)(24.86%)
Balboa Strip-2 10th -15th 104,627 112,595 112,680 129,287 129,287 87,108 (32.62%)(32.62%)Central Lot 29,063 41,053 54,397 50,000 50,000 42,723 (14.55%)(14.55%)
Marcus/32nd Street 38,077 46,475 50,232 52,066 52,066 44,739 (14.07%)(14.07%)
City Hall 27,671 13,992 39,692 23,294 23,294 32,711 40.43%40.43%McFadden 448,992 464,244 434,309 450,236 450,236 362,918 (19.39%)(19.39%)
Seashore Lot 203,121 199,034 203,150 224,234 224,234 172,054 (23.27%)(23.27%)
Cannery Village Lot 14,916 22,476 25,986 30,000 30,000 20,418 (31.94%)(31.94%)
Cannery Village - A 91,308 85,823 79,162 85,000 85,000 73,500 (13.53%)(13.53%)
Cannery Village - B 192,540 202,148 139,167 205,000 205,000 108,715 (46.97%)(46.97%)Cannery Village - C 161,776 171,169 195,633 200,000 200,000 161,005 (19.50%)(19.50%)
Balboa Strip-3 10th-Alvarado 109,744 134,930 125,618 145,000 145,000 72,244 (50.18%)(50.18%)
West Newport - 49th Lugonia 64,631 78,869 74,323 74,166 74,166 70,681 (4.70%)(4.70%)West Newport 62,524 54,419 52,992 55,451 55,451 47,716 (13.95%)(13.95%)
Over/Under Variances 8,304 2,119 14,499 - - 1,437 --
Marina Park-Main Lot 115,740 124,870 135,824 141,518 141,518 126,901 (10.33%)(10.33%)Marina Park-East Lot 23,821 30,385 31,393 38,252 38,252 26,307 (31.23%)(31.23%)
Marina Park-West Lot 34,785 57,174 57,042 68,124 68,124 48,129 (29.35%)(29.35%)
Marina Park-Balboa Blvd 116 - - - - - --
In Lieu Parking 25,050 32,465 25,615 30,450 30,450 21,360 (29.85%)(29.85%)
26th Street Parking 104,136 114,515 111,375 114,822 114,822 88,254 (23.14%)(23.14%)
Mariners Lot 17,139 16,480 32,456 40,000 40,000 22,324 (44.19%)(44.19%)
Newport Blvd Lot 33,352 46,506 45,719 56,839 56,839 29,908 (47.38%)(47.38%)
Fire Station Lot - - 9,315 - - - --Bayside-CDM Parking Lot 14,835 16,382 16,258 17,073 17,073 14,190 (16.89%)(16.89%)
Dahlia-CDM Parking Lot 23,590 21,756 1,083 22,300 22,300 11,867 (46.78%)(46.78%)
Coast Highway Parking 17,414 11,679 12,049 20,233 20,233 11,611 (42.61%)(42.61%)Superior Lot 47,006 41,590 45,066 46,343 46,343 40,410 (12.80%)(12.80%)
32nd Street Parking 49,287 66,116 138,876 95,000 95,000 127,159 33.85%33.85%
Regular Passes 549,819 538,650 583,573 540,000 540,000 755,301 39.87%39.87%Zone #1 Newport Island Parking 256 288 233 340 340 199 (41.47%)(41.47%)
Zone #1 Npt Island Parking - Guest 7,792 5,536 6,516 5,950 5,950 5,239 (11.95%)(11.95%)
Zone #2 Newport Heights 1,140 3,856 4,705 4,165 4,165 4,590 10.20%10.20%
Zone #3 Aralia 3,111 2,560 2,072 2,805 2,805 2,379 (15.19%)(15.19%)
CDM Parking Lot 1,282,660 1,367,410 1,413,971 1,507,534 1,507,534 1,279,501 (15.13%)(15.13%)Parking Meter Fees (283,804) (189,424) (454,241) (345,413) (345,413) (241,202) --
Pay By Cell Transaction Fee (28,339) (29,152) (47,625) (79,711) (79,711) (42,776) --
Parking Reserve System TN Fee - - - - - (292) --
Property Income Revenue Reduction - - -- (986,776) - --
Total Use of Money & Property 9,743,290 10,527,764 12,609,169 11,663,212 10,676,836 9,821,619 -15.79%-8.01%
26
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
OTHER REVENUE
Property Transfer Tax - 3,015,753 2,339,733 2,500,000 2,500,000 1,951,095 (21.96%)(21.96%)
Replacement ID Badge for EE - -- - - 36 --
ADA Education & Enforcement 13,858 43,154 71,884 20,000 20,000 59,613 198.07%198.07%
START Video Sales - - 5,726 - - - --
Sale of Books - - 455 1,200 1,200 904 (24.67%)(24.67%)Sale of Towels - - 676 - - 850 --
Sale of Maps and Publications 28,911 26,531 25,137 24,566 24,566 14,351 (41.58%)(41.58%)
Damage to City Property 177,681 197,212 67,037 130,500 130,500 87,765 (32.75%)(32.75%)
Hoag Sr Transportation Grant 100,000 150,000 75,000 - 75,000 - --
Private Refunds & Rebates 548,613 102,861 113,589 97,000 97,000 53,742 (44.60%)(44.60%)Revenues N.O.C.(249) 83,227 107,532 - - 143,303 --
Program Revenues N.O.C.282 127 117 250 250 94 (62.40%)(62.40%)
Cable Franchise PEG Fees 314,402 388,135 393,784 407,784 407,784 304,370 (25.36%)(25.36%)Bad Debt (359,567) (372,542) (268,685) (467,646) (467,646) (467,646) --
Friends of the Library 441 250,000 291,378 - 185,000 - --
NB Library Foundation 197,416 163,907 153,127 - 155,000 - --Insurance Premium From Employee 10,124 - - - -- --
Dental Premium From Employee (210) - - - -- --
Vision Premium From Employee (28) - - - -- --
Replacement ID Badge for EE - -15 - -- --
VNB Public Benefit Fee 300,000 150,000 150,000 150,000 150,000 150,000 0.00%0.00%SCE Rebates/Refunds 329,644 713,433 - - - - --
Grant Holding Account - - 3,997 - - - --
Centennial McFadden Square 27,750 6,250 15,000 - - - --Private Donations and Contributions 55,780 19,474 83,277 15,000 27,265 25,000 66.67%(8.31%)
Donations - Homeless Assistance 200 - - - - - --
Hoag Homeless Task Force Contributions - - - - 600,000 - --Friends of OASIS 52,875 61,500 61,500 61,500 61,500 49,200 (20.00%)(20.00%)
Donations/Peninsula Festival 12,250 4,500 4,750 5,000 5,000 3,800 (24.00%)(24.00%)
Bayview Landing Agreement - 38,157 86,738 35,000 35,000 35,000 0.00%0.00%Hoag NB SALT - -- - 15,000 - --
Sale of Property 12,327 10,801 14,660 8,000 8,000 12,388 54.85%54.85%
Special Lighting District 80,723 87,725 92,608 96,717 96,717 76,179 (21.24%)(21.24%)
Sale of Scrap Materials 15,201 15,644 12,069 16,000 16,000 9,207 (42.46%)(42.46%)
Other Revenue Reduction - - - - 368,193 - --Total Other Revenues 1,918,424 5,155,850 3,901,104 3,100,871 4,511,329 2,509,251 -19.08%-44.38%
TOTAL GENERAL FUND 204,374,343 216,516,466 229,812,593 229,171,352 219,043,054 199,583,904 -12.91%-8.88%
TIDELANDS OPERATING FUND
LICENSES, PERMITS AND FEES
Live Aboard Permits 6,654 (317) 13,833 14,025 12,555 11,445 (18.40%)(8.84%)
Pier Transfer Fees 26,116 32,015 26,884 30,000 18,229 20,000 (33.33%)9.72%
Dredging Permit Application Fees 72,616 25,605 21,168 20,000 9,166 8,000 (60.00%)(12.72%)Total Licenses & Permits 105,386 57,303 61,885 64,025 39,950 39,445 -38.39%-1.26%
27
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
CHARGES FOR SERVICES
Harbor Appeal 5,856 9,547 2,803 8,000 - 2,800 (65.00%)-
Energy Compliance Review - 2,225 12,329 6,000 9,726 4,800 (20.00%)(50.65%)
Harbor Event Permits - -1,065 - 362 1,008 -178.45%Waitlist Fees - -- - 72 - --
Total Charges for Services 5,856 11,772 16,197 14,000 10,160 8,608 -38.51%-15.28%
FINES, FORFEITURES & PENALTIES
Delinquency Penalty - 16,896 27,190 11,832 14,875 9,600 (18.86%)(35.46%)
Administrative Fines - -3,146 2,230 3,499 1,784 (20.00%)(49.01%)
Administrative Fines Collection Fee - -(36) (30) (224) (240) --
Abandoned Vessels 3,549 - 13,080 5,000 2,740 4,000 (20.00%)45.99%
Total Fines & Forfeitures 3,549 16,896 43,380 19,032 20,890 15,144 -20.43%-27.51%
USE OF MONEY AND PROPERTY
Interest Income 34,716 54,365 261,689 36,611 36,611 192,208 425.00%425.00%Fair Value of Investments - - 224,446 - - - --
American Legion 139,485 157,968 142,006 145,000 121,403 116,000 (20.00%)(4.45%)
Beacon Bay 1,172,099 1,270,893 1,375,339 1,453,500 1,562,071 1,264,800 (12.98%)(19.03%)
W. J. Carden - Telescopes 1,509 1,235 1,342 1,175 847 1,053 (10.38%)24.32%
Moorings On-shore 69,546 69,546 69,546 69,546 69,546 69,546 0.00%0.00%Moorings Off-shore 638,172 623,171 623,171 623,171 623,171 623,171 0.00%0.00%
BYB SLIPS (SPLIT) 653,171 653,171 653,171 653,171 653,171 653,171 0.00%0.00%
Dinghy Racks 5,375 5,450 3,452 2,400 2,400 2,400 0.00%0.00%Marina Park Slip Rentals 133,461 208,407 223,735 245,000 197,792 212,000 (13.47%)7.18%
Marina Park Dinghy Racks - - 5,598 3,600 7,595 6,400 77.78%(15.73%)
Marine Activities Permit - - 8,054 1,925 8,033 9,340 385.19%16.27%Temporary Slip Rentals 2,869 541 1,211 - - - --
Basin Marine Shipyard 93,187 88,675 90,505 82,250 87,006 69,560 (15.43%)(20.05%)
Garages 35,344 35,344 35,344 35,344 35,344 35,344 0.00%0.00%
Electricity 18,274 18,827 9,187 8,460 9,393 6,768 (20.00%)(27.95%)
Heritage Yacht Brokerage 9,263 9,594 9,594 9,594 9,594 9,594 0.00%0.00%
Galley Cafe 19,548 19,548 19,548 21,420 19,548 19,548 (8.74%)0.00%
Apartments 30,456 30,456 30,456 30,456 30,456 30,456 0.00%0.00%
Balboa Yacht Club Offices 5,790 18,961 19,635 19,740 14,645 13,987 (29.14%)(4.49%)Harbor Island 37,135 37,135 60,162 48,648 48,648 38,918 (20.00%)(20.00%)
Bahia Corinthian 96,843 102,661 112,123 110,000 119,023 93,600 (14.91%)(21.36%)
29th St Dock / Shock Boats 18,060 18,580 17,937 - 19,974 - --Lido Isle Community Association 49,892 50,396 50,297 48,000 50,000 40,000 (16.67%)(20.00%)
Orange County Dock Lease 75,774 80,395 - - - - --
Marina Park Concession 80,000 80,000 80,000 80,000 80,000 80,000 0.00%0.00%Balboa Bay Club Lease 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 0.00%0.00%
J. A. Beek - Balboa Island Ferry 96,542 88,194 86,395 95,000 95,000 72,000 (24.21%)(24.21%)
Balboa Pier Concession 154,812 156,054 158,618 154,000 103,863 128,000 (16.88%)23.24%
Harbor Bait Barge 4,792 4,792 3,721 6,500 5,619 4,024 (38.09%)(28.39%)
Residential Piers 117,800 117,800 117,800 118,000 118,000 117,800 (0.17%)(0.17%)Large Commercial Marina 240,291 248,441 210,481 248,441 248,441 248,441 0.00%0.00%
Small Commercial Marina 45,656 47,662 47,662 47,662 47,662 47,662 0.00%0.00%
Vessel Charter Business 23,985 26,833 26,833 26,833 26,833 26,833 0.00%0.00%Vessel Rental Facility 17,651 20,560 20,560 20,560 20,560 20,560 0.00%0.00%
Yacht Club Guest Slip 12,658 13,471 13,893 13,471 14,255 10,777 (20.00%)(24.40%)
Restaurant Commercial Pier 7,517 7,873 8,251 7,873 8,466 6,298 (20.01%)(25.61%)
28
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Shipyard Commercial Pier 12,574 6,559 6,559 6,559 6,559 6,559 0.00%0.00%
Other Harbor Marina 4,363 5,169 - - - - --
Other Buildings Over Tidelands 4,619 5,325 5,325 5,325 5,325 5,325 0.00%0.00%Fuel Dock Base Plus 4,209 4,710 4,710 4,000 9,651 3,768 (5.80%)(60.96%)
Sport Fishing Charter 3,973 4,446 4,446 4,446 4,446 4,446 0.00%0.00%
Oceanfront Parking Meters 919,870 951,135 966,750 1,278,821 719,163 879,670 (31.21%)22.32%
19th Street 63,542 65,715 68,847 83,737 52,373 59,832 (28.55%)14.24%
Balboa Metered Parking Lot 312,568 230,714 228,249 231,000 158,235 205,282 (11.13%)29.73%
A Street Metered Parking Lot 148,972 163,194 162,964 163,000 124,737 153,531 (5.81%)23.08%
B Street Metered Parking Lot 67,451 75,084 67,345 75,000 51,416 63,000 (16.00%)22.53%
Marina Park - Main Lot 38,889 41,957 45,629 50,054 39,276 40,627 (18.83%)3.44%Marina Park - East Lot 5,009 4,719 5,676 8,460 5,400 5,378 (36.43%)(0.41%)
Marina Park - West Lot 11,688 19,211 19,166 22,890 14,357 17,136 (25.14%)19.36%
Balboa Parking Lot 1,757,916 1,847,885 1,681,040 1,891,772 1,256,620 1,475,418 (22.01%)17.41%Parking Meter Fees (117,720) (118,313) (159,802) (209,260) (122,984) (159,493) --
Pay by Cell Transaction Fee (9,642) (11,288) (16,965) (19,024) (8,415) (17,399) --
Parking Reserve System Trans Fee - (2,439) (1,538) (3,805) (693) (4,350) --Royalty - Petroleum 835,245 1,214,661 1,135,520 950,000 750,000 396,000 (58.32%)(47.20%)
HOA < 13K SQF 3,873 5,693 9,931 5,693 10,317 4,554 (20.01%)(55.86%)
HOA Non Member 13-30K SQF - 6,927 13,444 6,927 13,891 5,542 (19.99%)(60.10%)
Total Use of Money & Property 11,220,233 11,899,226 12,080,223 12,034,108 10,595,806 10,426,247 -13.36%-1.60%
OTHER REVENUE
Damage to City Property 9,915 - - - - - --Private Refunds & Rebates - (2,200) 141,218 - - - --
Revenue, N.O.C.15,021 550 3,313 - - - --
Bad Debt (5,654) (25,708) (35,937) (590) 22,870 (590) --
Pollution Legal Liability Insurance Policy 9,651 33,157 4,128 - -- --
Total Other Revenue 28,933 5,800 112,722 (590) 22,870 (590) --
TOTAL TIDELANDS OP FUND 11,363,957 11,990,997 12,314,407 12,130,575 10,689,676 10,488,854 -13.53%-1.88%
TIDELANDS HARBOR & BEACHES CAP
USE OF MONEY AND PROPERTY
Interest Income 10,131 70,320 323,175 123,054 123,054 436,141 254.43%254.43%Fair Value of Investments - - 277,181 - - - --
Moorings On-shore 50,518 22,814 74,688 59,668 59,668 48,798 (18.22%)(18.22%)
Moorings Off-shore 475,432 135,332 476,901 140,798 222,048 335,834 138.52%51.24%Moorings Guest 179,080 214,239 242,623 588,000 175,000 220,000 (62.59%)25.71%
Mooring Transfers 22,327 58,626 52,384 50,000 41,322 40,000 (20.00%)(3.20%)
Regular Balboa Yacht Basin 374,315 423,485 491,399 418,429 533,993 296,229 (29.20%)(44.53%)Garages 25,197 27,125 29,603 29,046 33,044 18,424 (36.57%)(44.24%)
Heritage Yacht Brokerage - 921 1,292 1,216 1,647 - --
Galley Cafe 5,860 6,368 6,886 5,135 619 1,997 (61.11%)222.62%Apartments 12,970 13,736 2,155 564 1,833 - --
29th St Dock/Schock Boat - - 1,396 - - - --
Marina Park Concession 15,822 25,188 45,940 30,000 59,936 25,600 (14.67%)(57.29%)
Balboa Bay Club Lease 1,063,284 1,352,584 1,532,569 1,350,000 1,531,115 708,838 (47.49%)(53.70%)
Harbor Bait Barge 1,112 1,241 - - - - --Residential Piers 110,049 138,359 141,118 125,000 144,836 92,440 (26.05%)(36.18%)
Large Commercial Marina - 156,875 514,107 476,559 500,571 351,559 (26.23%)(29.77%)
Medium Commercial Marina - 40,346 78,306 78,000 80,909 64,480 (17.33%)(20.31%)
29
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Small Commercial Marina - 24,339 83,106 82,338 88,184 60,338 (26.72%)(31.58%)
Vessel Charter Business - 2,384 13,724 34,167 20,776 23,887 (30.09%)14.97%
Vessel Rental Facility - 5,453 32,373 10,440 28,952 5,840 (44.06%)(79.83%)Yacht Club Guest Slip - -- 29 - 503 1,634.48%-
Restaurant Commercial Pier - -- 227 - 342 50.66%-
Shipyard Commercial Pier - 7,282 9,134 8,541 9,508 6,081 (28.80%)(36.04%)
Other Harbor Marina - 858 - - - - --
Other Buildings Over Tidelands - 679 4,869 4,675 5,265 3,075 (34.22%)(41.60%)
Fuel Dock Base Plus - 106 4,580 - - 3,912 --
Sport Fishing Charter - 719 4,323 4,554 4,663 2,754 (39.53%)(40.94%)
HOA < 13K SQF - -- 4,307 - 3,606 (16.28%)-HOA Non Member 13-30K SQF - -- 6,073 - 5,498 (9.47%)-
Total Use of Money and Property 2,346,097 2,729,380 4,443,831 3,630,820 3,666,943 2,756,176 -24.09%-24.84%
OTHER REVENUE
Private Donations/Contributions 350,000 - - - - - --
Total Other Revenue 350,000 - - - - - --
TOTAL TIDELANDS HARBOR & BEACHES CAP FUND 2,696,097 2,729,380 4,443,831 3,630,820 3,666,943 2,756,176 -24.09%-24.84%
ASSET FORFEITURE FUND
USE OF MONEY & PROPERTYFederal 67,507 56,105 175,100 - - - --
Federal DOJ/Prevention 2,776 4,581 1,979 - - 1,438 --
Federal DOJ/Enforcement 15,728 25,959 11,212 - - - --
Prevention 5,769 4,601 11,647 - - - --
Enforcement 32,690 26,075 66,002 - - - --
Interest Income 2,079 4,471 13,774 6,333 6,333 14,333 126.33%126.33%
Fair Value of Investments - - 11,814 - - - --
Total Use of Money & Property 126,549 121,792 291,528 6,333 6,333 15,772 149.04%149.04%
TOTAL ASSET FORFEITURE FUND 126,549 121,792 291,528 6,333 6,333 15,772 149.04%149.04%
OTS GRANT FUND
INTERGOVERNMENTALOTS Grant Fund 337,687 172,618 330,919 - 319,281 - --
Total Intergovernmental 337,687 172,618 330,919 - 319,281 - --
TOTAL OTS GRANT FUND 337,687 172,618 330,919 - 319,281 - --
SLESF - COPS FUND
INTERGOVERNMENTALSLESF - COPS Revenue 158,853 181,075 195,834 165,000 165,000 200,000 21.21%21.21%
Total Intergovernmental 158,853 181,075 195,834 165,000 165,000 200,000 21.21%21.21%
TOTAL SLESF - COPS FUND 158,853 181,075 195,834 165,000 165,000 200,000 21.21%21.21%
30
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
COMMUNITY DEV BLOCK GRANT FUND
INTERGOVERNMENTAL
CDBG Funds 183,195 516,511 356,286 359,743 367,434 359,743 0.00%(2.09%)CDBG Investment Income 5,219 3,436 - - - - --
Total Intergovernmental 188,414 519,947 356,286 359,743 367,434 359,743 0.00%-2.09%
OTHER REVENUE
Sale of Property 995,802 - - - - - --
Total Other Revenue 995,802 - - - - - --
TOTAL CDBG FUND 1,184,216 519,947 356,286 359,743 367,434 359,743 0.00%-2.09%
STATE GAS TAX FUND
INTERGOVERNMENTAL
Gas Tax Apportionment - 2105 478,653 462,276 478,335 485,013 382,182 425,921 (12.18%)11.44%
Gas Tax Apportionment - 2106 312,337 308,285 317,827 319,925 249,365 264,950 (17.18%)6.25%Gas Tax Apportionment - 2103 227,366 331,735 291,252 743,550 579,063 656,947 (11.65%)13.45%
Gas Tax Apportionment - 2107 606,855 601,624 601,559 636,892 632,383 508,491 (20.16%)(19.59%)
Gas Tax SB1 Loan Repayment - 96,842 98,316 98,316 98,009 - --Gas Tax Engineering Aid 7,500 7,500 7,500 7,500 7,500 7,500 0.00%0.00%
Total Intergovernmental 1,632,711 1,808,263 1,794,788 2,291,196 1,948,502 1,863,809 -18.65%-4.35%
USE OF MONEY AND PROPERTY
Interest Income 6,381 19,704 70,979 9,133 9,133 21,669 137.26%137.26%
Fair Value of Investments - - 60,877 - - - --
Total Intergovernmental 6,381 19,704 131,856 9,133 9,133 21,669 137.26%137.26%
TOTAL STATE GAS TAX FUND 1,639,092 1,827,967 1,926,645 2,300,329 1,957,635 1,885,478 -18.03%-3.69%
SB1 GAS TAX RMRA FUND
Gas Tax SB1 RMRA 2030 - 499,152 1,598,761 1,443,005 1,284,900 1,481,900 2.70%15.33%Total Intergovernmental - 499,152 1,598,761 1,443,005 1,284,900 1,481,900 2.70%15.33%
USE OF MONEY AND PROPERTY
Interest Income - 1,233 24,869 - - 3,321 --
Fair Value of Investments 21,330 - - - --
Total Use of Money and Property - 1,233 46,199 - - 3,321 --
TOTAL PROP 1B TRANSP.- 500,385 1,644,960 1,443,005 1,284,900 1,485,221 2.93%15.59%
MEASURE "M" FUND
INTERGOVERNMENTAL
Measure "M2" Fair Share 1,813,934 1,841,776 1,979,182 1,990,207 1,779,790 1,703,259 (14.42%)(4.30%)
Measure "M" Competitive 378,274 1,586,969 - 3,474,823 3,600,049 4,102,930 18.08%13.97%Total Intergovernmental 2,192,207 3,428,745 1,979,182 5,465,030 5,379,839 5,806,189 6.24%7.92%
31
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
USE OF MONEY AND PROPERTY
Interest Income 1,520 12,836 57,122 - - 7,123 --
Fair Value of Investments - - 48,992 - - - --Total Use of Money and Property 1,520 12,836 106,114 - - 7,123 --
TOTAL MEASURE "M" FUND 2,193,727 3,441,581 2,085,296 5,465,030 5,379,839 5,813,311 6.37%8.06%
CONTRIBUTIONS FUND
INTERGOVERNMENTAL
State Prop 84 ASBS Grant - 2,019 2,835 6,427 - ---OC Sanitation DST Contribution - 21,472 89,946 - - ---
CalTrans Contribution 300,000 - - - - ---
Refunds and Rebates - - 972,743 - - ---Refunds and Rebates - - - - 1,680,000 215,000 --87.20%
Irvine Ranch Water District - - - - 16,944 ---
Mesa Water District - - - - 2,298 ---
Newport Mesa Unified School Dist - - 270,000 - - ---Fed Hwy Bridge Prgm (HBP)4,298,113 2,693,823 1,304,859 1,314,907 - ---
County of Orange Contribution 180,000 - - - - ---
CA Coastal Commission 9,784 - - - - ---Dept of Boats & Waterways 75,300 68,244 78,786 125,000 300,000 ---
Lower Newport Storm Drain - 7,204 1,046 - - ---
MWDOC Rebate - 9,802 125,021 - - ---
Arterial Pavement Mgmt (OCTA)535,900 464,100 - - - ---
Cal Recycle (7,984) - 54,900 - 199,100 216,000 -8.49%
Clean Beach Initiative 16,127 3,873 28,002 819,500 706,626 ---
Total Intergovernmental 5,407,239 3,270,538 2,928,139 2,265,834 2,904,967 431,000 -80.98%-85.16%
USE OF MONEY AND PROPERTY
Interest Income - Bristol Street 25 - - - - - --
Interest Income - PCH Relinquish 3,436 9,336 34,329 27,670 27,670 36,533 32.03%32.03%Fair Value of Assessments - - 29,444 - - - --
Total Use of Money and Property 3,461 9,336 63,773 27,670 27,670 36,533 32.03%32.03%
OTHER REVENUE
Private Refunds and Rebates - 413 - - 22,200 ---
Private Refunds and Rebates - -- - 1,688,731 ---
Revenue NOC - 1 - - - ---Donations and Contributions - - - 500,000 507,500 106,500 -78.70%-79.01%
Donations and Contributions 2,282,249 42,742 2,444 - - ---
20A Contributions - - - - 2,122,732 ---Total Other Revenue 2,282,249 43,155 2,444 500,000 4,341,163 106,500 -78.70%-97.55%
TOTAL CONTRIBUTIONS FUND 7,692,950 3,323,029 2,994,355 2,793,504 7,273,800 574,033 -79.45%-92.11%
32
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
CIRCULATION AND TRANS FUND
LICENSES, PERMITS AND FEES
Fair Share Fees 397,525 179,273 363,534 224,769 224,769 150,989 -32.82%-32.82%
Total Licenses, Permits and Fees 397,525 179,273 363,534 224,769 224,769 150,989 -32.82%-32.82%
USE OF MONEY AND PROPERTYInterest Income 3,669 9,540 42,213 25,559 25,559 43,015 68.30%68.30%
Fair Value of Assessments - - 36,205 - - - --
Total Use of Money and Property 3,669 9,540 78,418 25,559 25,559 43,015 68.30%68.30%
TOTAL CIRCULATION FUND 401,195 188,813 441,952 250,328 250,328 194,004 -22.50%-22.50%
BUILDING EXCISE TAX FUND
LICENSES, PERMITS AND FEES
BET - Development Commercial 408,911 220,293 179,278 202,950 200,000 202,950 0.00%1.48%
Total Licenses, Permits and Fees 408,911 220,293 179,278 202,950 200,000 202,950 0.00%1.48%
USE OF MONEY AND PROPERTY
Interest Income 2,563 4,141 7,531 3,697 3,697 3,006 -18.69%-18.69%
Fair Value of Assessments - - 6,459 - - - --Total Interest Income 2,563 4,141 13,990 3,697 3,697 3,006 -18.69%-18.69%
TOTAL BLDG EXCISE TAX FUND 411,474 224,435 193,268 206,647 203,697 205,956 -0.33%1.11%
AIR QUALITY MGMT FUND
INTERGOVERNMENTAL
AQMD 110,109 106,510 111,720 100,000 100,000 100,000 0.00%0.00%
Total Intergovernmental Revenue 110,109 106,510 111,720 100,000 100,000 100,000 0.00%0.00%
USE OF MONEY AND PROPERTY
Interest Income 2,292 5,941 20,048 12,395 12,395 16,734 35.01%35.01%
Fair Value of Assessments - - 17,194 - - - --Total Use of Money and Property 2,292 5,941 37,242 12,395 12,395 16,734 35.01%35.01%
TOTAL AQMD FUND 112,401 112,452 148,962 112,395 112,395 116,734 3.86%3.86%
ENVIRONMENTAL LIABILITY FUND
OTHER TAXES
Solid Waste Audit Recovery - - (44,576) - - - --
Solid Waste Franchise Tax 601,672 633,976 585,925 655,257 655,257 600,000 -8.43%-8.43%
Total Other Taxes 601,672 633,976 541,349 655,257 655,257 600,000 -8.43%-8.43%
USE OF MONEY AND PROPERTY
Interest Income 16,611 38,236 148,890 109,130 109,130 153,829 40.96%40.96%Fair Value of Assessments - - 127,700 - - - --
Total Use of Money and Property 16,611 38,236 276,589 109,130 109,130 153,829 40.96%40.96%
33
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
OTHER REVENUE
Bad Debt - (1,405) (364) - - - --
Newport Condo Association 24,341 52,198 39,197 40,000 40,000 40,000 0.00%0.00%
Total Other Revenue 24,341 50,793 38,834 40,000 40,000 40,000 0.00%0.00%
TOTAL ENVIRON LIAB FUND 642,623 723,005 856,772 804,387 804,387 793,829 -1.31%-1.31%
NEWPORT ANNEXATION FUNDS
USE OF MONEY AND PROPERTYAnnexation Receipt Fund Interest 2,792 - - - - - --
Total Use of Money and Property 2,792 - - - - - --
TOTAL ANNEXATION FUND 2,792 - - - - - --
FOSTERING INTEREST IN NATURE (FiiN)
USE OF MONEY AND PROPERTYInterest Income 3,294 7,712 26,998 11,420 11,420 23,910 109.37%109.37%
Fair Value of Assessments - - 23,156 - - - --
Total Use of Money and Property 3,294 7,712 50,154 11,420 11,420 23,910 109.37%109.37%
TOTAL FiiN FUND 3,294 7,712 50,154 11,420 11,420 23,910 109.37%109.37%
ASSESSMENT DISTRICT PROJECTS
OTHER REVENUE
Revenue NOC - - - 6,044,404 378,218 - --
Total Other Revenue - - - 6,044,404 378,218 - --
USE OF MONEY AND PROPERTY
Interest Income 1,427 5,621 58,026 - 7,780 15,544 -99.79%Fair Value of Assessments - - 27,482 - -- --
Total Use of Money and Property 1,427 5,621 85,508 - 7,780 15,544 -99.79%
OTHER FINANCING SOURCES
Prepaid Contributions 480,454 832,168 868,664 - - - --
Bond Proceeds - - 2,955,000 - 10,854,817 - --
Total Other Financing Sources 480,454 832,168 3,823,664 - 10,854,817 - --
TOTAL ASSESS DISTRICT FUND 481,881 837,789 3,909,172 6,044,404 11,240,815 15,544 -99.74%-99.86%
MAJOR FACILITIES REPLACEMENT FUND
USE OF MONEY AND PROPERTY
Interest Income 3,889 8,941 32,457 - 26,345 33,101 -25.64%Fair Value of Investments - - 27,838 - -- --
Total Use of Money and Property 3,889 8,941 60,295 - 26,345 33,101 -25.64%
TOTAL FACILITIES REPLACE FUND 3,889 8,941 60,295 - 26,345 33,101 -25.64%
FACILITIES FIN PLANNING FUND
LICENSES, PERMITS AND FEES
Park Fees
Park Fees Zone 1 78,184 627,000 78,375 - - - --
34
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
Park Fees Zone 2 78,375 - - - - - --
Park Fees Zone 4 2,895,687 - 104,500 - - 156,750 --
Park Fees Zone 9 - - - - 130,625 130,625 -0.00%Park Fees Zone 10 287,375 78,327 104,500 - - - --
Total Licenses, Permits and Fees 3,339,621 705,327 287,375 - 130,625 287,375 -120.00%
DONATIONS AND CONTRIBUTIONS
NB Country Club 9,256 - - - - - --
Newport Uptown 16,089,612 - - - - - --
Total Donations & Contributions 16,098,868 - - - - - --
USE OF MONEY AND PROPERTY
Interest Income 40,458 165,117 263,736 - 144,835 256,654 -77.20%Fair Value of Investments - - 226,201 - -- --
WNCC Pacifica 230,167 241,086 249,680 252,000 260,530 -3.38%
Total Use of Money and Property 270,625 406,203 739,617 - 396,835 517,184 -30.33%
TOTAL FAC FIN PLANNING 19,709,113 1,111,530 1,026,992 - 527,460 804,559 -52.53%
PUBLIC ARTS & CULTURAL FUND
USE OF MONEY AND PROPERTY
Interest Income 1,471 - - - - - --
Total Use of Money & Property 1,471 - - - - - --
TOTAL PUBLIC ARTS & CULTURAL 1,471 - - - - - --
FIRE STATION FUND
USE OF MONEY AND PROPERTY
Interest Income 13,149 20,647 276,502 - 17,168 42,133 -145.42%Fair Value of Investments - - 237,150 - -- --
Bond Proceeds - - - - - 9,721,501 --
Total Use of Money and Property 13,149 20,647 513,652 - 17,168 9,763,634 -56771.12%
TOTAL FIRE STATION FUND 13,149 20,647 513,652 - 17,168 9,763,634 -56771.12%
LIFEGUARD HEADQUARTERS
OTHER REVENUEInterest Income 41 93 - - - - --
Total Use of Money and Property 41 93 - - - - --
TOTAL LIFEGUARD HQ FUND 41 93 - - - - --
35
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
NEWPORT UPTOWN
USE OF MONEY AND PROPERTY
Investment Income - - 53 - - - --
Fair Value of Investments - - 45 - - - --
Shopoff Newport Uptown - - 149,000 - - - --
Total Other Revenue - - 149,098 - - - --
TOTAL NEWPORT UPTOWN FUND - - 149,098 - - - --
BALBOA VILLAGE PARKING MGMT FUND
USE OF MONEY AND PROPERTY
Interest Income 1,051 3,870 17,367 - 6,674 9,043 -35.50%Fair Value of Investments - - 14,896 - -- --
Balboa Business 217,184 243,835 236,345 16 305,228 231,340 1419163.80%-24.21%
Washington Street Lot 14,509 11,419 11,240 - 11,884 26,817 -125.65%
Palm Street Lot 163,389 181,576 173,606 - 185,204 190,003 -2.59%
Parking Meter Fees (20,459) (22,743) (27,320) 3,437 (29,212) (31,371) --Pay by Cell Transaction Fee (3,475) (3,487) (4,800) - (7,535) (6,722) --
Total Use of Money and Property 372,200 414,470 421,334 3,453 472,244 419,110 12035.94%-11.25%
OTHER REVENUE --
Private Refunds & Rebates 2,850 - - - - --
Total Other Revenue 2,850 - - - - - --
TOTAL BALBOA VILLAGE PARKING 375,050 414,470 421,334 3,453 472,244 419,110 12035.94%-11.25%
NEIGHBORHOOD ENHANCEMENT FUND
USE OF MONEY AND PROPERTY
Interest Income 2,835 7,957 33,811 - 7,542 39 --99.48%Fair Value of Investments - - 28,999 - -- --
Total Use of Money and Property 2,835 7,957 62,810 - 7,542 39 --99.48%
TOTAL NEIGHBORHOOD ENHANCE 2,835 7,957 62,810 - 7,542 39 --99.48%
WEST NEWPORT COMMUNITY CENTER
USE OF MONEY AND PROPERTYInterest Income - - 6,318 - 2,091 6,663 -218.67%
Fair Value of Investments - - 5,419 - -- --
Total Use of Money and Property - - 11,737 - 2,091 6,663 -218.67%
TOTAL WEST NEWPORT COMMUNITY CENTER - - 11,737 - 2,091 6,663 -218.67%
MARINA PARK
USE OF MONEY AND PROPERTY
Interest Income 3,025 7,024 - - - - --
Total Use of Money and Property 3,025 7,024 - - - - --
TOTAL MARINA PARK FUND 3,025 7,024 - - - - --
36
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
SUNSET RIDGE PARK
USE OF MONEY AND PROPERTY
Interest Income 282 453 1,942 - - 78 --
Fair Value of Investments - - 1,665 - - - --Total Use of Money and Property 282 453 3,607 - - 78 --
TOTAL SUNSET RIDGE PARK 282 453 3,607 - - 78 --
PARKS & COMMUNITY SERVICES
USE OF MONEY AND PROPERTYInterest Income 2,158 4,927 82,728 - 5,000 - --
Fair Value of Investments - - 70,954 - -- --
Total Use of Money and Property 2,158 4,927 153,682 - 5,000 - --
TOTAL PARKS & COMMUNITY 2,158 4,927 153,682 - 5,000 - --
FACILITIES MAINTENANCE
USE OF MONEY AND PROPERTY
Interest Income 4,651 10,869 38,781 - 6,672 11,644 -74.52%Fair Value of Investments - - 33,261 - -- --
Total Use of Money and Property 4,651 10,869 72,042 - 6,672 11,644 -74.52%
TOTAL FACILITIES MAINT FUND 4,651 10,869 72,042 - 6,672 11,644 -74.52%
STRATEGIC PLANNING FUND
USE OF MONEY AND PROPERTYInterest Income 94 219 806 - - 2,026 --
Fair Value of Investments - - 691 - - - --
Total Use of Money and Property 94 219 1,497 - - 2,026 --
TOTAL STRATEGIC PLANNING 94 219 1,497 - - 2,026 --
WATER ENTERPRISE FUND
CHARGES FOR SERVICES
Sale of Water - City 609,657 661,392 614,771 957,197 957,197 775,000 -19.03%-19.03%Sale of Water - Reclaimed 223,623 306,313 391,268 425,000 425,000 475,000 11.76%11.76%
Sale of Water - Potable 15,815,915 17,065,764 16,542,732 18,200,000 18,200,000 18,721,000 2.86%2.86%
CC Fees Sale of Water Potable - - (77,057) - - (350,000) --Water Services 8,088,780 8,134,813 8,329,793 8,100,000 8,100,000 9,500,000 17.28%17.28%
Meter Turn - On Charges 41,732 43,142 56,381 35,000 35,000 28,000 -20.00%-20.00%
Water Service - Fire Protection 136,826 135,668 139,103 125,000 125,000 175,000 40.00%40.00%
Connection Charges 143,669 162,345 169,159 125,000 125,000 100,000 -20.00%-20.00%
Water Use - Construction 15,654 13,957 10,035 15,000 15,000 15,000 0.00%0.00%Water Services - Multi Unit 147,372 142,338 145,628 140,000 140,000 - --
Total Charges for Services 25,223,228 26,665,731 26,321,813 28,122,197 28,122,197 29,439,000 4.68%4.68%
37
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
USE OF MONEY AND PROPERTY
Interest Income 47,308 110,484 422,788 216,903 216,903 341,349 57.37%57.37%
Interest Income 22,599 55,772 218,367 49,854 49,854 120,669 142.04%142.04%
Fair Value of Investments - - 362,617 - - - --Fair Value of Investments - - 187,289 - - - --
Total Use of Money and Property 69,907 166,257 1,191,062 266,757 266,757 462,017 73.20%73.20%
INTERGOVERNMENTAL
Refunds and Rebates from Govts - - 846 - - - --
LBCWD Reimbursement 59,521 225,432 225,922 100,000 100,000 100,000 0.00%0.00%Total Intergovernmental 59,521 225,432 226,768 100,000 100,000 100,000 0.00%0.00%
FINES, FORFEITURES & PENALTIESDelinquency Penalty - 114,755 144,375 98,653 98,653 50,000 -49.32%-49.32%
Administration Fines 16,355 2,492 1,032 - - - --
Admin Cite Collection Svc Fee - - (158) - 3,852 - --Total Fines & Penalties 16,355 117,247 145,249 98,653 102,505 50,000 -49.32%-51.22%
OTHER REVENUE
NB Dividend Program - - - - - - --
Damage To City Property 22,981 9,512 44,768 19,000 19,000 19,000 0.00%0.00%
Private Refunds & Rebates 1,672 - 704 - - - --
Revenues, N.O.C.82,388 54,810 51,522 25,000 25,000 50,000 100.00%100.00%
Enernoc Incentive 32,655 19,826 - 10,000 10,000 10,000 0.00%0.00%Bad Debt (78,988) (161,365) 52,927 - - - --
Sale of Scrap Materials 11,495 - - 10,000 10,000 10,000 0.00%0.00%
Total Other Revenue 72,203 (77,218) 149,921 64,000 64,000 89,000 39.06%39.06%
TOTAL WATER ENTERPRISE 25,441,214 27,097,449 28,034,812 28,651,607 28,655,459 30,140,017 5.19%5.18%
WASTEWATER ENTERPRISE FUND
CHARGES FOR SERVICES
OC Sanitation Dst Contrib - - 300,000 - - - --
Sewer Use 1,410,584 1,593,772 1,725,785 1,800,000 1,800,000 1,891,500 5.08%5.08%
Sewer Services 1,234,021 1,503,623 1,904,925 2,100,000 2,100,000 2,225,000 5.95%5.95%
Sewer Services - Multi Unit 324,082 176,552 -- - - --
Sewer Connection Fee 66,824 55,131 25,649 30,000 30,000 16,000 -46.67%-46.67%Wastewater Surcharge 97,268 50,802 -- - - --
Sewer Service Fees 30,312 59,397 73,598 80,000 80,000 85,000 6.25%6.25%
Total Charges for Services 3,163,091 3,439,277 4,029,957 4,010,000 4,010,000 4,217,500 5.17%5.17%
USE OF MONEY AND PROPERTY
Interest Income 9,414 12,916 43,348 24,962 24,962 16,505 -33.88%-33.88%
Interest Income (1,569) 5,733 29,467 15,000 15,000 13,421 -10.52%-10.52%Fair Value of Investments - - 37,178 - - - --
Fair Value of Investments - - 25,273 - - - --
Total Use of Money and Property 7,845 18,649 135,266 39,962 39,962 29,927 -25.11%-25.11%
FINES, FORFEITURES & PENALTIES
Delinquency Penalty - 16,847 23,189 14,000 14,000 7,000 -50.00%-50.00%
Total Fines & Penalties - 16,847 23,189 14,000 14,000 7,000 -50.00%-50.00%
38
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
OTHER REVENUE
Damage to City Property - 823 14,859 5,000 5,000 5,000 0.00%0.00%Private Refunds & Rebates 411 - - - - - --
Revenue, N.O.C.14,409 17,916 15,243 8,000 8,000 10,000 25.00%25.00%
Bad Debt (16,796) (29,092) (13,983) - - - --Total Other Revenue (1,977) (10,352) 16,119 13,000 13,000 15,000 15.38%15.38%
TOTAL WASTEWATER FUND 3,168,959 3,464,421 4,204,531 4,076,962 4,076,962 4,269,427 4.72%4.72%
INSURANCE RESERVE FUND
CHARGES FOR SERVICES
Workers Compensation Premium 2,753,921 2,753,921 3,753,921 4,610,000 4,610,000 4,448,000 -3.51%-3.51%
General Liability Premium 4,068,234 4,068,234 6,239,000 5,115,000 5,115,000 4,737,000 -7.39%-7.39%
Uninsured Claims Premiums - - - 1,500,000 1,500,000 2,040,000 36.00%36.00%
Total Charges for Services 6,822,155 6,822,155 9,992,922 11,225,000 11,225,000 11,225,000 0.00%0.00%
USE OF MONEY AND PROPERTY
Interest Income 53,677 122,026 581,550 183,084 183,084 640,300 249.73%249.73%Fair Value of Investments - - 498,783 - - - --
Total Use of Money and Property 53,677 122,026 1,080,333 183,084 183,084 640,300 249.73%249.73%
OTHER REVENUE
Refunds and Rebates 118,825 1,127,068 44,182 - - - --
Total Other Revenue 118,825 1,127,068 44,182 - - - --
--
TOTAL INSURANCE RES FUND 6,994,657 8,071,249 11,117,437 11,408,084 11,408,084 11,865,300 4.01%4.01%
EQUIPMENT FUND - ALL OTHER
CHARGES FOR SERVICES
Parking Equipment Contribution 354,954 354,954 354,954 400,000 400,000 400,000 0.00%0.00%
Equipment Maintenance Premium 1,922,802 1,896,129 1,910,698 2,049,624 2,049,624 2,248,350 9.70%9.70%Equipment Replacement Premium 2,389,231 2,459,297 2,356,155 2,356,155 2,356,155 2,870,327 21.82%21.82%
RSS Equipment Replacement Premium 181,348 182,314 182,314 172,610 172,610 172,612 0.00%0.00%
RSS Infrastructure Premium 31,275 32,525 32,525 28,823 28,823 28,823 0.00%0.00%Fire Equipment - - 231,100 294,100 294,100 360,100 22.44%22.44%
Total Charges for Services 4,879,610 4,925,219 5,067,746 5,301,313 5,301,313 6,080,212 14.69%14.69%
OTHER REVENUE
Interest Income 24,917 64,693 239,535 133,339 133,339 127,760 -4.18%-4.18%
Fair Value of Investments - - 205,444 - - - --
CNG Royalties 8,839 9,857 9,232 9,000 9,000 9,000 0.00%0.00%Damage to City Property 439 512 1,175 - - - --
Private Refunds & Rebates - - 1,140 - - - --
Revenue, N.O.C.35 - (1,017) - - - --
Bad Debt (575) - - (7,915) (7,915) (7,915) --
Sale of Vehicles 110,327 162,139 90,755 90,000 90,000 90,000 0.00%0.00%
Total Other Revenue 143,983 237,200 546,264 224,424 224,424 218,845 -2.49%-2.49%
TOTAL EQUIP FUND 5,023,592 5,162,420 5,614,010 5,525,737 5,525,737 6,299,057 13.99%13.99%
39
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
PD EQUIPMENT FUND
CHARGES FOR SERVICES
Equipment Replacement Premium 691,945 691,945 691,945 691,945 461,297 691,945 0.00%50.00%Total Charges for Services 691,945 691,945 691,945 691,945 461,297 691,945 0.00%50.00%
OTHER REVENUE
Interest Income 6,223 16,780 54,781 40,250 40,250 58,020 44.15%44.15%Fair Value of Investments - - 46,985 - - - --
Damage to City Property 2,688 302 - - - - --
Private Refunds & Rebates - - 2,052 - - - --Bad Debt (7,544) (2,688) - - - - --
Sale of Vehicles 77,592 34,444 60,486 19,500 19,500 50,000 156.41%156.41%
Total Other Revenue 78,959 48,837 164,305 59,750 59,750 108,020 80.79%80.79%
TOTAL PD EQUIP FUND 770,904 740,782 856,250 751,695 521,047 799,965 6.42%53.53%
COMPENSATED ABSENCE FUND
CHARGES FOR SERVICES
Compensated Absence Contrib-ER 2,458,628 2,509,458 2,549,427 2,625,002 2,625,002 2,669,303 1.69%1.69%
Total Charges for Services 2,458,628 2,509,458 2,549,427 2,625,002 2,625,002 2,669,303 1.69%1.69%
USE OF MONEY AND PROPERTY
Interest Income 10,180 24,221 92,422 73,245 73,245 109,251 49.16%49.16%Fair Value of Investments - - 79,268 - - - --
Total Use of Money and Property 10,180 24,221 171,690 73,245 73,245 109,251 49.16%49.16%
TOTAL COMP ABSENCE FUND 2,468,808 2,533,679 2,721,117 2,698,247 2,698,247 2,778,554 2.98%2.98%
RETIREE MEDICAL FUND
CHARGES FOR SERVICES
Retiree Med Hybrid Contributions 127,120 103,446 85,427 85,000 85,000 85,000 0.00%0.00%
OPEB Contribution 3,925,087 4,042,838 3,834,916 3,852,251 3,852,251 4,924,163 27.83%27.83%Retiree Dental Payments 218,305 225,975 249,285 225,500 225,500 225,500 0.00%0.00%
Retiree Vision Payments 27,954 27,548 32,076 27,500 27,500 27,500 0.00%0.00%
PD Contributions 26,400 25,950 25,800 25,000 25,000 25,000 0.00%0.00%
Total Charges for Services 4,324,866 4,425,757 4,227,504 4,215,251 4,215,251 5,287,163 25.43%25.43%
USE OF MONEY AND PROPERTY
Interest Income - Conversion Fund 39 64 6 - - 279 --
Fair Value of Investments - - 5 - - - --
Total Use of Money and Property 39 64 11 - - 279 --
OTHER REVENUE
MERP/CERBT Reimbursement 2,843,721 3,009,362 3,001,674 2,800,000 2,800,000 2,800,000 0.00%0.00%
Total Other Revenue 2,843,721 3,009,362 3,001,674 2,800,000 2,800,000 2,800,000 0.00%0.00%
TOTAL RETIREE MED FUND 7,168,625 7,435,182 7,229,189 7,015,251 7,015,251 8,087,442 15.28%15.28%
40
Function and Activities
2016-17 Actual
Revenue
2017-18 Actual
Revenue
2018-19 Actual
Revenue
2019-20 Adopted
Revenue
2019-20 Revised
Revenue
2020-21 Adopted
Revenue
% Change Over PY
Adopted
% Change Over PY
Revised
2020-21 ADOPTED REVENUE ESTIMATES - ALL FUNDS
INFORMATION TECHNOLOGY FUND
INTERGOVERNMENTAL
SB2 Grant - - - - 310,000 - --
Total Intergovernmental - - - - 310,000 - --
CHARGES FOR SERVICES
IT Operations Contribution 4,074,437 4,488,215 4,472,418 4,978,734 4,978,734 5,272,857 5.91%5.91%IT Strategic Plan Contribution 972,252 1,267,941 1,492,201 2,170,401 2,170,401 1,960,045 -9.69%-9.69%
Total Charges for Services 5,046,689 5,756,156 5,964,619 7,149,135 7,149,135 7,232,902 1.17%1.17%
OTHER REVENUE
Interest Income 14,591 34,880 151,874 33,391 23,391 82,598 147.37%253.12%
Interest Income 10,000 44,619
Fair Value of Investments - - 130,259 - - - --Sale of GIS Maps 407 424 469 - - - --
Private Refunds & Rebates 1,134 143 12,013 - - - --
Total Other Revenue 16,132 35,446 294,614 33,391 33,391 127,217 280.99%280.99%
TOTAL IT ISF FUND 5,062,821 5,791,602 6,259,233 7,182,526 7,492,526 7,360,119 2.47%-1.77%
NEWPORT BAY DREDGING
USE OF MONEY AND PROPERTY
Interest Income 11,627 27,203 100,027 56,507 56,507 105,966 87.53%87.53%Fair Value of Investments - - 85,791 - - - --
Total Use of Money and Property 11,627 27,203 185,817 56,507 56,507 105,966 87.53%87.53%
TOTAL NPT BAY DREDGING 11,627 27,203 185,817 56,507 56,507 105,966 87.53%87.53%
ACKERMAN TRUST
USE OF MONEY AND PROPERTY
Interest Income 2,657 6,192 22,669 18,201 18,201 23,513 29.18%29.18%
Fair Value of Investments - - 19,442 - - - --Total Use of Money and Property 2,657 6,192 42,111 18,201 18,201 23,513 29.18%29.18%
TOTAL ACKERMAN FUND 2,657 6,192 42,111 18,201 18,201 23,513 29.18%29.18%
DEBT SERVICE FUND
USE OF MONEY AND PROPERTY
BABS Subsidy 2,360,267 2,367,873 2,335,637 2,325,677 2,325,677 2,245,490 -3.45%-3.45%Interest Income 3,849 20,755 39,324 25,000 25,000 - --
Total Use of Money and Property 2,364,117 2,388,628 2,374,961 2,350,677 2,350,677 2,245,490 -4.47%-4.47%
TOTAL DEBT SERVICE FUND 2,364,117 2,388,628 2,374,961 2,350,677 2,350,677 2,245,490 -4.47%-4.47%
TOTAL ALL CITY FUNDS 312,416,869 307,725,380 333,113,147 334,634,219 333,660,156 309,528,176 -7.50%-7.23%
LESS INTERNAL PREMIUMS (23,824,113) (24,747,771) (28,101,575) (30,844,646) (30,613,998) (32,823,525) --
TOTAL ALL CITY FUNDS, NET OF INTERNAL PREMIUMS 288,592,756 282,977,609 305,011,573 303,789,574 303,046,159 276,704,651 -8.92%-8.69%
41
6/12/2020 Expenditure Overview
1/1
EXPENDITURE OVERVIEW - ALL FUNDS
Department FY18 Actuals FY19 Actuals FY20 Original FY20 Revised FY21 Adopted % Change
CITY ATTORNEY
CITY CLERK
CITY COUNCIL
CITY MANAGER
COMMUNITY DEVELOPMENT
FINANCE
FINANCING ACTIVITIES
FIRE
HARBOR DEPARTMENT
HUMAN RESOURCES
INTERNAL SERVICES
LIBRARY
MISCELLANEOUS NON OPERA…
POLICE
PUBLIC WORKS
RECREATION & SENIOR SERVI…
UTILITIES
$2,233,510
$1,007,922
$1,032,235
$7,117,524
$11,779,034
$8,234,469
$10,698,615
$49,977,703
$7,523
$2,867,391
$18,742,819
$8,901,642
$634,159
$59,745,582
$38,574,832
$12,428,878
$36,834
$28,957,761
$2,420,343
$1,114,371
$1,101,666
$7,797,259
$12,305,723
$8,349,216
$10,696,801
$51,976,395
$1,156,229
$2,881,734
$14,521,289
$9,327,737
$681,272
$63,605,193
$41,276,301
$12,950,595
$472,943
$31,634,848
$2,623,784
$1,065,439
$881,199
$11,578,539
$13,070,039
$9,461,368
$10,845,709
$53,193,484
$1,347,347
$3,293,238
$23,144,010
$9,276,651
$702,926
$66,205,641
$47,219,306
$14,000,165
$36,056,372
$2,510,537
$1,060,584
$868,492
$11,880,166
$13,281,948
$9,436,826
$10,856,538
$53,569,122
$1,352,280
$2,975,728
$24,183,841
$9,879,754
($2,297,074)
$66,530,209
$47,643,813
$13,218,967
$40,000
$36,168,416
$2,708,230
$1,206,539
$848,125
$11,904,062
$12,642,787
$9,573,969
$10,579,526
$54,790,911
$1,759,317
$3,423,267
$23,417,788
$9,559,849
($293,794)
$67,202,345
$46,888,952
$13,472,836
$40,000
$38,034,316
7.87%
13.76%
-2.35%
0.20%
-4.81%
1.45%
-2.55%
2.28%
30.10%
15.04%
-3.17%
-3.24%
-87.21%
1.01%
-1.58%
1.92%0.00%
5.16%
Total $262,978,433 $274,269,915 $304,005,216 $303,160,140 $307,759,024 1.52%
$307,759,024
Budget to Previous Year Actuals
$263M$274M$303M$308MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $22M (7.24%)
$43M (14.04%)
$75M (24.53%)
$167M (54.19%)
ISF
M&O
S&B
Account Capital ISF M&O S&B
Expenditure Budget:
$40,000UNDEFINED (ASSET FORFEITURE)
42
6/16/2020 Account HIstory by ClassACCOUNT HISTORY BY CLASS - ALL FUNDS
Account Type FY19 Actuals FY20 Original FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIES
SPECIALTY SALARIES
OVERTIME PAYS
LUMP SUM PAYS
OTHER PAYS
HEALTH/DENTAL/VISION
PENSION NORMAL COST
PENSION EMPLOYEE CONTRIBUTION
PENSION UAL
RETIREE HEALTH PROGRAM
OTHER BENEFITS
PERSONNEL INTERNAL SERVICE PRE…
CONTRA AND OTHER PAYROLL EXPE…
INTERNAL SERVICE CHARGERETIREE HEALTH PROGRAM
PERSONNEL INTERNAL SERVICE PRE…
O&M INTERNAL SERVICE PREMIUMS
INSURANCE, CLAIMS, JUDGEMENTS,…
MAINTENANCE & OPERATIONSOPERATIONAL SAVINGS
PROFESSIONAL & CONTRACT SERVI…
GRANT OPERATING EXPENSES
UTILITIES
SUPPLIES & MATERIALS
MAINTENANCE & REPAIR
TRAVEL & TRAINING
GENERAL EXPENSES
INSURANCE, CLAIMS, JUDGEMENTS,…
CAPITAL EXPENDITURESCAPITAL OUTLAY
DEBT SERVICE
$159,404,852
$75,814,632
$4,198,698
$11,936,926
$2,577,575
$495,015
$14,304,247
$16,585,433
($9,924,449)
$34,528,224
$1,009,816
$5,440,791
$2,549,428
($111,484)
$29,911,834
$3,834,916
$3,753,921
$11,729,371
$10,593,626
$68,112,597
$164,744,978
$82,659,330
$4,389,305
$7,598,470
$1,870,000
$239,717
$15,691,066
$18,237,678
($10,604,998)
$35,000,000
$899,000
$6,140,407
$2,625,002
$0
$41,048,858
$3,852,251
$4,609,997
$13,142,398
$19,444,212
$76,148,345
$162,824,781
$82,959,137
$4,399,984
$8,299,837
$1,891,000
($2,795,737)
$15,729,517
$18,289,038
($10,632,013)
$35,000,000
$899,000
$6,156,788
$2,628,230
$0
$41,115,966
$3,852,251
$4,609,997
$13,142,398
$19,511,320
$75,511,164
$166,788,241
$83,892,105
$4,495,066
$8,968,153
$1,870,000
($6,724,414)
$16,084,567
$19,546,659
($11,071,319)
$40,000,000
$1,005,000
$6,053,378
$2,669,045
$0
$43,311,252
$4,924,163
$4,448,000
$14,005,059
$19,934,030
$75,386,733
2.43%
1.12%
2.16%
8.05%
-1.11%
140.52%
2.26%
6.88%
4.13%
14.29%
11.79%
-1.68%
1.55%
0.00%
5.34%
27.83%
-3.51%
6.56%
2.17%
-0.16%
$0
$26,265,626
$663,825
$4,969,166
$17,212,483
$12,359,719
$904,690
$5,581,080
$156,008
$16,840,632
$6,148,994
$10,691,638
$0
$30,837,496
$120,000
$5,455,398
$19,714,103
$12,098,163
$1,042,418
$6,765,767
$155,000
$22,023,035
$11,188,326
$10,834,709
($4,722,708)
$32,754,635
$1,120,502
$5,466,280
$19,939,660
$12,667,012
$1,155,795
$6,974,988
$155,000
$23,708,236
$12,865,198
$10,843,038
$0
$30,062,057
$600,000
$5,009,497
$19,921,525
$12,038,239
$911,403
$6,689,012
$155,000
$22,272,798
$11,704,272
$10,568,526
-100.00%
-8.22%
-46.45%
-8.36%
-0.09%
-4.96%
-21.14%
-4.10%
0.00%
-6.05%
-9.02%
Total $274,269,915 $304,005,216 $303,160,140 $307,759,024
-2.53%
1.52%
43
6/12/2020 Duplicate of Character Breakdown for GL
1/1
THREE YEAR ACCOUNT TYPE HISTORY - ALL FUNDS
$0M
$20M
$40M
$60M
$80M
$100M
$120M
$140M
$160M
$180M
SALARIES & BENEFITS MAINTENANCE &OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES$153M$65M$30M$159M$68M$30M$163M$76M$41M$24M$167M$75M$43MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITS
REGULAR SALARIES
BENEFITS
SPECIAL PAYS
OTHER PAYS
LUMP SUM PAYS
MAINTENANCE & OPERATIONS
CONTRACT SERVICES
SUPPLIES & MATERIALS
MAINTENANCE & REPAIR
GENERAL EXPENSES
UTILITIES
TRAVEL & TRAINING
GRANT OPERATING
OPERATIONAL SAVINGS
INTERNAL SERVICE CHARGE
INTERNAL SVC CHARGE
INSURANCE RESERVE
CAPITAL EXPENDITURES
CAPITAL EXPENDITURES
$152,520,149
$73,999,052
$62,875,045
$3,776,018
$9,740,856$2,129,178
$64,544,974
$26,335,025$16,313,647
$11,019,826
$5,031,206
$4,477,474$794,369
$573,427
$0$29,524,477
$22,239,165
$7,285,312
$16,388,833
$16,388,833
$159,404,852
$75,814,632
$64,382,006
$4,355,097
$12,275,542$2,577,575
$68,112,597
$27,597,817$15,956,421
$12,439,598
$5,581,080
$4,969,166$904,690
$663,825
$0$29,911,834
$25,557,422
$4,354,412
$16,840,632
$16,840,632
$162,824,781
$82,959,137
$68,070,560
$4,524,701
$5,379,383$1,891,000
$75,511,164
$34,294,375$18,453,529
$12,768,403
$6,974,988
$5,466,280$1,155,795
$1,120,502
($4,722,708)$41,115,966
$28,219,646
$12,896,320
$23,708,236
$23,708,236
$166,788,241
$83,893,905
$74,287,330
$4,619,907
$2,117,098$1,870,000
$75,496,896
$31,618,297$18,439,894
$12,118,630
$6,689,012
$5,009,497$911,403
$600,000
$110,163$43,201,089
$30,044,059
$13,157,030
$22,272,798
$22,272,798
2.43%
1.13%
9.13%
2.10%
-60.64%-1.11%
-0.02%
-7.80%-0.07%
-5.09%
-4.10%
-8.36%-21.14%
-46.45%
-102.33%5.07%
6.47%
2.02%
-6.05%
-6.05%
Total $262,978,433 $274,269,915 $303,160,140 $307,759,024 1.52%
44
6/12/2020 GF of Expenditure Overview
1/1
EXPENDITURE OVERVIEW - GENERAL FUND
$219,859,038
Budget to Previous Year Actuals
$197M$208M$215M$220MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $1M (0.36%)
ISF $27M (12.16%)
$43M (19.63%)
S&B $149M (67.86%)
M&O
Account Capital ISF M&O S&B
Expenditure Budget:
Department FY18 Actuals FY19 Actuals FY20 Original FY20 Revised FY21 Adopted % Change
CITY ATTORNEY
CITY CLERK
CITY COUNCIL
CITY MANAGER
COMMUNITY DEVELOPMENT
FINANCE
FIRE
HUMAN RESOURCES
LIBRARY
POLICE
PUBLIC WORKS
UTILITIES
$2,233,510
$998,278
$1,032,235
$2,471,273
$11,644,415
$8,234,469
$49,977,703
$2,867,391
$8,901,642
$264,297
$59,322,552
$32,956,708
$12,428,028
$3,995,161
$2,420,343
$1,111,032
$1,101,666
$2,697,374
$12,173,841
$8,349,216
$51,976,395
$2,881,734
$9,327,737
$230,942
$63,147,778
$35,120,194
$12,784,585
$4,841,424
$2,623,784
$1,065,439
$881,199
$3,344,155
$12,952,728
$9,461,368
$53,193,484
$3,293,238
$9,265,651
$121,896
$66,040,641
$38,255,532
$13,853,165
$4,759,656
$2,510,537
$1,060,584
$868,492
$2,954,093
$13,153,346
$9,436,826
$53,569,122
$2,975,728
$9,858,056
($2,878,104)
$66,045,928
$37,850,633
$13,071,967
$4,665,575
$2,708,230
$1,206,539
$848,125
$3,543,321
$12,525,476
$9,573,969
$54,790,911
$3,423,267
$9,559,849
($956,556)
$67,002,345
$37,274,177
$13,325,836
$5,033,549
7.87%
13.76%
-2.35%
19.95%
-4.77%
1.45%
2.28%
15.04%
-3.03%
-66.76%
1.45%
-1.52%
1.94%
7.89%
Total $197,327,662 $208,164,261 $219,111,935 $215,142,783 $219,859,038 2.19%
RECREATION & SENIOR SERVICES
MISCELLANEOUS NON OPERATIONAL
45
6/12/2020 Duplicate of Character Breakdown for GL
1/1
ACCOUNT HISTORY BY CLASS - GENERAL FUND
Account Type FY19 Actuals FY20 Original FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIES
SPECIALTY SALARIES
OVERTIME PAYS
LUMP SUM PAYS
OTHER PAYS
HEALTH/DENTAL/VISION
PENSION NORMAL COST
PENSION EMPLOYEE CONTRIBUTI…
PENSION UAL
OTHER BENEFITS
PERSONNEL INTERNAL SERVICE …
CONTRA AND OTHER PAYROLL E…
INTERNAL SERVICE CHARGERETIREE HEALTH PROGRAM
PERSONNEL INTERNAL SERVICE …
O&M INTERNAL SERVICE PREMI…
INSURANCE, CLAIMS, JUDGEMEN…
MAINTENANCE & OPERATIONSOPERATIONAL SAVINGS
PROFESSIONAL & CONTRACT SE…
GRANT OPERATING EXPENSES
UTILITIES
SUPPLIES & MATERIALS
MAINTENANCE & REPAIR
TRAVEL & TRAINING
GENERAL EXPENSES
INSURANCE, CLAIMS, JUDGEMEN…
CAPITAL EXPENDITURESCAPITAL OUTLAY
DEBT SERVICE
$142,315,973
$69,416,820
$4,155,092
$11,238,822
$633,097
$131,775
$12,837,327
$15,157,616
($9,118,744)
$32,634,243
$2,905,125
$2,324,800
$0
$23,154,075
$3,502,724
$3,456,504
$10,261,976
$5,932,871
$41,886,195
$0
$147,664,673
$75,685,690
$4,344,455
$7,169,182
$0
$74,717
$14,176,086
$16,966,633
($9,774,827)
$33,182,378
$3,437,225
$2,403,134
$0
$25,931,526
$3,528,356
$4,309,040
$11,668,921
$6,425,209
$44,711,091
$0
$145,425,513
$75,976,332
$4,355,134
$7,566,743
$21,000
($2,960,737)
$14,213,337
$17,017,148
($9,801,249)
$33,182,378
$3,449,066
$2,406,361
$0
$26,008,196
$3,528,356
$4,318,602
$11,668,921
$6,492,317
$42,763,713
($4,722,708)
$149,193,631
$76,611,576
$4,449,721
$8,477,007
$0
($6,654,272)
$14,562,251
$18,130,502
($10,168,681)
$37,838,858
$3,505,969
$2,440,698
$26,728,210
$4,510,345
$4,154,557
$12,025,968
$6,037,340
$43,152,059
$0
2.59%
0.84%
2.17%
12.03%
-100.00%
124.75%
2.45%
6.54%
3.75%
14.03%
1.65%
1.43%
0.00%
2.77%
27.83%
-3.80%
3.06%
-7.01%
0.91%
-100.00%
$20,224,694
$663,825
$2,971,216
$5,434,084
$9,400,597
$826,168
$2,209,603
$156,008
$808,018
$808,018
$0
$23,616,010
$120,000
$3,320,958
$5,498,405
$8,839,129
$957,383
$2,204,206
$155,000
$804,645
$804,645
$0
$24,733,956
$1,120,502
$3,328,840
$5,608,851
$9,301,742
$964,896
$2,272,634
$155,000
$945,361
$945,361
$0
$22,829,721
$600,000
$2,961,757
$4,915,827
$8,750,885
$813,368
$2,125,501
$155,000
$785,138
$785,138
-7.70%
-46.45%
-11.03%
-12.36%
-5.92%
-15.70%
-6.47%
0.00%
-16.95%
-16.95%
0.00%
Total $208,164,261 $219,111,935 $215,142,783 $219,859,038 2.19%
$0
$0
46
6/12/2020 Character General Fund
1/1
THREE YEAR ACCOUNT TYPE HISTORY - GENERAL FUND
$0M
$20M
$40M
$60M
$80M
$100M
$120M
$140M
$160M
SALARIES & BENEFITS MAINTENANCE &OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES$137M$39M$142M$42M$145M$43M$149M$43M$21M$23M$26M$27MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITS
REGULAR SALARIES
BENEFITS
SPECIAL PAYS
OTHER PAYS
LUMP SUM PAYS
MAINTENANCE & OPERATIONS
CONTRACT SERVICES
MAINTENANCE & REPAIR
SUPPLIES & MATERIALS
UTILITIES
GENERAL EXPENSES
TRAVEL & TRAINING
GRANT OPERATING
OPERATIONAL SAVINGS
INTERNAL SERVICE CHARGE
INTERNAL SVC CHARGE
INSURANCE RESERVE
CAPITAL EXPENDITURES
CAPITAL EXPENDITURES
$137,003,551
$67,763,506
$55,508,481
$3,722,853
$10,008,711$0
$39,054,317
$19,968,948$8,529,312
$4,330,870
$2,882,184
$2,029,285$740,291
$573,427
$0$20,556,717
$19,990,458
$566,259
$713,077
$713,077
$142,315,973
$69,416,820
$56,740,367
$4,306,554
$11,219,135$633,097
$41,886,195
$21,318,541$9,469,179
$4,427,663
$2,971,216
$2,209,603$826,168
$663,825
$0$23,154,075
$22,393,942
$760,133
$808,018
$808,018
$145,425,513
$75,976,332
$60,467,041
$4,479,851
$4,481,289$21,000
$42,763,713
$25,989,696$9,394,133
$4,415,720
$3,328,840
$2,272,634$964,896
$1,120,502
($4,722,708)$26,008,196
$25,160,173
$848,023
$945,361
$945,361
$149,193,631
$76,611,576
$66,309,598
$4,576,362
$1,696,094$0
$43,152,059
$24,088,461$8,822,276
$3,740,696
$2,961,757
$2,125,501$813,368
$600,000
$0$26,728,210
$25,977,295
$750,915
$785,138
$785,138
2.59%
0.84%
9.66%
2.15%
-62.15%-100.00%
0.91%
-7.32%-6.09%
-15.29%
-11.03%
-6.47%-15.70%
-46.45%
-100.00%2.77%
3.25%
-11.45%
-16.95%
-16.95%
Total $197,327,662 $208,164,261 $215,142,783 $219,859,038 2.19%
47
Org Division Salaries &
Benefits
Maintenance &
Operation
Capital
Outlay Debt Service
Total
Operating
Budget
CIPs Total Budget
01005005 City Council 339,735 507,890 500 - 848,125 - 848,125
01010005 City Clerk 920,640 160,899 - - 1,081,539 - 1,081,539
01010101 Elections - 125,000 - - 125,000 - 125,000
01015005 City Attorney 1,965,102 248,128 - - 2,213,230 - 2,213,230
01015151 City Attorney - Outside Counsel - 495,000 - - 495,000 - 495,000
01020005 City Manager 1,468,674 313,446 500 - 1,782,620 - 1,782,620
01020001 City Manager - Airport Mgmt.- 350,000 - - 350,000 - 350,000
01020201 City Manager - PIO 357,474 347,228 20,000 - 724,702 - 724,702
01020202 City Manager - Economic Developmt - 481,000 - - 481,000 - 481,000
00102041 City Manager - Outreach Services - 205,000 - - 205,000 - 205,000
01025005 Human Resources 2,207,158 1,211,109 5,000 - 3,423,267 - 3,423,267
01030005 Finance - Administration 995,817 413,203 5,000 - 1,414,020 - 1,414,020
01030301 Finance - Financial Planning 1,896,717 237,537 - - 2,134,254 - 2,134,254
01030302 Finance - Financial Reporting 957,547 200,248 800 - 1,158,595 - 1,158,595
0103031 Finance - Revenue 2,223,829 512,676 5,100 - 2,741,605 - 2,741,605
0103032 Finance - Parking Meters & Lots - 2,125,495 - - 2,125,495 - 2,125,495
0103511 Police - Emergency Preparedness 200,846 31,703 - - 232,549 - 232,549
0103522 Police - IT 1,319,581 1,057,303 - - 2,376,885 - 2,376,885
01035351 Police - Chief of Police 2,223,001 211,949 - - 2,434,950 - 2,434,950
01035352 Police - Support Svcs.8,113,653 2,153,198 7,695 - 10,274,546 - 10,274,546
01035353 Police - Patrol 27,926,674 2,345,181 - - 30,271,855 - 30,271,855
01035354 Police - Traffic 6,257,896 829,599 - - 7,087,495 - 7,087,495
01035355 Police - Detective 11,822,238 794,276 - - 12,616,515 - 12,616,515
01035356 Police - Fleet Maintenance 298,804 1,408,746 - - 1,707,550 - 1,707,550
01040005 Fire - Administrative 1,368,340 191,239 - - 1,559,579 - 1,559,579
01040401 Fire - Fire Operations 30,293,556 4,475,896 122,441 - 34,891,893 - 34,891,893
01040402 Fire - Fire Prevention 1,199,534 433,560 - - 1,633,094 - 1,633,094
01040403 Fire - Emergency Preparedness 210,948 62,573 - - 273,521 - 273,521
01040404 Fire - Emergency Medical Svcs.7,135,185 1,599,762 70,000 - 8,804,947 - 8,804,947
01040405 Fire - Training - Jr. Lifeguards 612,659 447,465 23,413 - 1,083,537 - 1,083,537
01040406 Fire - Marine Operations 5,369,936 1,076,379 98,025 - 6,544,340 - 6,544,340
01050005 CDD - Admin 1,327,212 438,133 21,325 - 1,786,670 - 1,786,670
0105041 CDD - Building Inspections 1,713,469 317,922 - - 2,031,391 - 2,031,391
0105042 CDD - Building Pln Chk & Permit Svcs 3,511,091 943,792 - - 4,454,883 - 4,454,883
01050501 CDD - Planning 2,475,976 605,726 3,200 - 3,084,902 - 3,084,902
01050503 CDD - Code Enforcement 563,573 193,440 - - 757,013 - 757,013
01050504 CDD - Building Administration - 20,000 - - 20,000 - 20,000
01050505 CDD - Real Property Mgmt 288,405 102,212 - - 390,617 - 390,617
2020-21 EXPENDITURES BY DIVISION
48
Org Division Salaries &
Benefits
Maintenance &
Operation
Capital
Outlay Debt Service
Total
Operating
Budget
CIPs Total Budget
2020-21 EXPENDITURES BY DIVISION
01060005 Libraries & Arts - Support Svcs.1,532,080 979,958 2,000 - 2,514,038 - 2,514,038
0106021 Libraries & Arts - CDM Branch 267,533 113,627 - - 381,160 - 381,160
0106022 Libraries & Arts - Mariners Branch 1,069,865 446,984 - - 1,516,848 - 1,516,848
0106023 Libraries & Arts - Central Library 2,774,933 1,156,693 - - 3,931,626 - 3,931,626
0106024 Libraries & Arts - Balboa Branch 319,644 132,356 - - 452,000 - 452,000
01060601 Libraries & Arts - Technical Services 346,066 97,916 - - 443,982 - 443,982
01060603 Libraries & Arts - Cultural and Arts - 254,478 - - 254,478 - 254,478
01060604 Libraries & Arts - Literacy 54,749 10,968 - - 65,717 - 65,717
01070005 Rec & Sr. Svcs. - Admin 824,084 527,640 - - 1,351,725 - 1,351,725
0107010 Rec & Sr. Svcs. - Support Svcs.2,176,603 324,341 3,050 - 2,503,994 - 2,503,994
0107011 Rec & Sr. Svcs. - Fee Based - 394,411 1,000 - 395,411 - 395,411
0107012 Rec & Sr. Svcs. - Adult Sports 120,661 250,287 - - 370,948 - 370,948
0107013 Rec & Sr. Svcs. - Youth Sports - 40,758 - - 40,758 - 40,758
0107014 Rec & Sr Svcs. -Youth After School 509,753 143,954 - - 653,707 - 653,707
0107015 Rec & Sr Svcs. - Preschool Prog 71,531 21,469 - - 93,000 - 93,000
0107016 Rec & Sr. Svcs. - Tidepools 157,550 47,409 - - 204,959 - 204,959
0107017 Rec & Sr. Svcs. - Special Events - 55,600 - - 55,600 - 55,600
0107018 Rec & Sr Svcs. - Park Patrol 387,807 67,845 - - 455,652 - 455,652
0107019 Rec & Sr. Svcs. - Aquatics 203,991 73,388 - - 277,379 - 277,379
0107020 Rec & Sr. Svcs. - NCCC 438,810 482,410 7,835 - 929,054 - 929,054
0107021 Rec & Sr Svcs. - Community Youth Center 215,435 155,989 - - 371,424 - 371,424
0107022 Rec & Sr Svcs. - Civic Center Rentals 18,571 21,071 - - 39,642 - 39,642
0107023 Rec & Sr. Svcs. - Marina Park Comm 511,847 1,056,638 18,595 - 1,587,081 - 1,587,081
0107024 Rec & Sr. Svcs. - Facilities 245,727 312,955 31,231 - 589,913 - 589,913
0107025 Rec & Sr. Svcs. - 16th Street Community Ctr - 115,563 - - 115,563 - 115,563
0107031 Rec & Sr. Svcs. - Oasis 1,116,582 860,592 4,500 - 1,981,674 - 1,981,674
0107032 Rec & Sr. Svcs. - Sr. Fitness Ctr 249,448 243,074 2,829 - 495,352 - 495,352
0107033 Rec & Sr. Svcs. - Sr. Transp 651,732 161,268 - - 813,000 - 813,000
01080005 Public Works - Administration 1,694,611 229,831 5,000 - 1,929,442 - 1,929,442
0108011 Public Works - Water Quality 705,439 504,271 - - 1,209,710 - 1,209,710
0108012 Public Works - Transportation Devt 2,264,471 1,010,806 4,000 - 3,279,277 - 3,279,277
01080801 Public Works - Engineering 3,796,895 669,234 2,500 - 4,468,629 - 4,468,629
01090005 Public Works Municipal Operations - Admin 484,123 121,729 1,600 - 607,452 - 607,452
0109021 Public Works Municipal Operations - Field Ma 3,533,569 2,434,749 8,000 - 5,976,319 - 5,976,319
0109031 Public Works Municipal Operations - Parks 1,373,292 6,443,337 309,000 - 8,125,629 - 8,125,629
0109032 Public Works Municipal Operations - Street Tr 364,754 1,949,048 - - 2,313,802 - 2,313,802
0109041 Public Works Municipal Operations - Fac Main 947,379 2,356,778 - - 3,304,157 - 3,304,157
0109062 Utilities - Storm Drains/Street Sweep 1,359,354 2,367,684 1,000 - 3,728,038 - 3,728,038
0109063 Utilities - Street Light/Electrical 242,297 1,063,215 - - 1,305,512 - 1,305,512
01090901 Public Works Municipal Operations - Refuse 211,963 5,847,796 - - 6,059,759 - 6,059,759
49
Org Division Salaries &
Benefits
Maintenance &
Operation
Capital
Outlay Debt Service
Total
Operating
Budget
CIPs Total Budget
2020-21 EXPENDITURES BY DIVISION
01003 General Fund - Non Dept Exp & Est Savings (1,038,452) 81,896 - - (956,556) - (956,556)
10045451 Harbor Department (Tidelands)1,077,437 676,880 5,000 - 1,759,317 - 1,759,317
10080802 Public Works - Tidelands Mgmt (Tidelands)- 444,027 5,000 - 449,027 - 449,027
10090907 Utilities - Oil and Gas (Tidelands)- 746,736 - - 746,736 - 746,736
12050502/12CDBG Social Svcs.- 117,311 - 193,480 310,791 - 310,791
1050061 Federal DOJ Enforcement - 40,000 - -40,000 - 40,000
11135 SLESF 200,000 - - - 200,000 - 200,000
16003 Environmental Liability 81,732 576,030 - - 657,762 - 657,762
16470 Rec & Sr. Svcs. - FiiN Program - 147,000 - - 147,000 - 147,000
53298 Fire Stations - -- 221,501 221,501 - 221,501
7019052 Utilities - Water 5,696,554 22,129,217 144,154 - 27,969,925 - 27,969,925
7119061 Utilities - Sewer 1,817,638 2,433,467 33,000 - 4,284,105 - 4,284,105
74904 Uninsured Claims - 3,417,166 - - 3,417,166 - 3,417,166
75000750 Workers Compensation - 3,570,062 - - 3,570,062 - 3,570,062
7517510 General Liability - 5,530,000 - - 5,530,000 - 5,530,000
7529031 Equipment Maintenance 1,142,874 1,008,872 40,500 - 2,192,246 - 2,192,246
7529032 Equipment Replacement - - 6,973,502 - 6,973,502 - 6,973,502
75304 PD Equipment Replacement - - 675,309 - 675,309 - 675,309
75504 Parking Equipment Fund - 15,000 651,000 - 666,000 - 666,000
75604 Fire Equipment Fund - -142,000 - 142,000 - 142,000
75704 RSS Equipment Fund - -270,000 - 270,000 - 270,000
76004 Compensated Absences 2,030,000 - - - 2,030,000 - 2,030,000
76104 Retiree Medical 335,000 - - - 335,000 - 335,000
76204 Retiree Medical - Lump Sum Reimb 2,930,000 3,852,251 - - 6,782,251 - 6,782,251
76420203 IT Operations 2,990,635 2,053,258 173,000 - 5,216,893 - 5,216,893
7657650 IT Replacement - 250,000 879,000 - 1,129,000 - 1,129,000
7657653 IT Strategic - 80,000 100,000 - 180,000 - 180,000
7657654 IT Permit System Replacement - 1,007,178 827,669 - 1,834,847 - 1,834,847
1201 CIP - General Fund Capital Fund - -- - -4,000,000 4,000,000
12101 CIP - Gas Tax Fund - -- - -1,980,995 1,980,995
10001 CIP - Tidelands Operating Fund - -- - -780,000 780,000
10101 CIP - Harbor & Beaches Capital Fund - -- - -1,946,972 1,946,972
13501 CIP - Contributions Fund - -- - -537,500 537,500
13701 CIP - PCH Relinquishment - -- - -1,832,240 1,832,240
14101 CIP - Building Excise Tax Fund - -- - -300,000 300,000
12201 CIP - Measure M2 Fair Share - -- - -2,200,000 2,200,000
12301 CIP - Measure M Competitive - -- - -838,500 838,500
65002 CIP - Assessment Districts - -- - -153,336 153,336
53201 CIP - Fire Stations - -- - -460,681 460,681
56201 CIP - Parks & Community Centers - -- - -1,780,000 1,780,000
53501 CIP - Balboa Village Parking Mgmt District - -- - -100,000 100,000
50
Org Division Salaries &
Benefits
Maintenance &
Operation
Capital
Outlay Debt Service
Total
Operating
Budget
CIPs Total Budget
2020-21 EXPENDITURES BY DIVISION
53601 CIP - Neighborhood Enhancement - - - - -700,000 700,000
57101 CIP - Facilities Maintenance - - - - -1,000,000 1,000,000
70101 CIP - Water System Repair Program - - - - -3,307,000 3,307,000
70201 CIP - Water Capital Fund - - - - -7,810,000 7,810,000
71101 CIP - Wastewater Enterprise - - - - -650,000 650,000
71201 CIP - Wastewater Capital - - - - -1,000,000 1,000,000
80098 Debt Service - 11,000 - 10,153,545 10,164,545 - 10,164,545
83103 Ackerman Fund - Scholarship - 5,000 - -5,000 - 5,000
TOTAL BUDGET, ALL FUNDS 176,071,840 109,414,385 11,704,272 10,568,526 307,759,024 31,377,224 339,136,248
Less: Internal Charges 12,041,466 20,782,059 - - 32,823,525 - 32,823,525
TOTAL BUDGET, ALL FUNDS
NET OF INTERNAL CHARGES 164,030,374 88,632,326 11,704,272 10,568,526 274,935,498 31,377,224 306,312,722
% OF % OF % OF % OF
TOTAL BUDGET TOTAL GENERAL BUDGET TOTAL
OPERATING BUDGET BUDGET TYPE BUDGET FUND TYPE BUDGET
Salaries and Benefits 176,071,840 57.21%51.92%157,769,970 71.76%70.48%
Maintenance and Operation 109,414,385 35.55%32.26%61,303,930 27.88%27.39%
Capital Outlay 11,704,272 3.80%3.45%785,138 0.36%0.35%
Debt Service 10,568,526 3.43%3.12%- 0.00%0.00%
Total Operating Budget 307,759,024 100.00%100.00%219,859,038 100.00%100.00%
Capital Improvements 31,377,224 100.00%9.25%4,000,000 100.00%1.79%
TOTAL BUDGET 339,136,248 100.00%100.00%223,859,038 100.00%100.00%
51
Org Function and Activities
2016-17 Actual
Expenditures
2017-18 Actual
Expenditures
2018-19 Actual
Expenditures
2019-2020
Adopted Budget
2019-2020
Revised Budget
2020-21
Adopted
Expenditures
% Change
Over PY
Adopted
% Change
Over PY
Revised
GENERAL FUND
GENERAL GOVERNMENT
01005001 City Council - Airport Mgmt. - Council - 182,663 467,153 - - - --
01005005 City Council 859,855 849,572 634,513 881,199 868,492 848,125 (3.8%)(2.35%)
01010005 City Clerk 872,031 957,204 1,017,456 1,060,439 1,055,584 1,081,539 2.0%2.46%
01010101 Elections 90,452 41,073 93,579 5,000 5,000 125,000 2,400.0%2,400.00%
01015005 City Attorney 1,593,842 1,876,821 1,963,963 2,098,784 1,921,338 2,213,230 5.5%15.19%
01015151 City Attorney - Outside Counsel 451,343 356,689 456,381 525,000 589,199 495,000 (5.7%)(15.99%)
01020005 City Manager 1,396,141 1,425,745 1,690,442 1,736,438 1,266,589 1,782,620 2.7%40.74%
01020001 City Manager - Airport Management - - 11,538 400,000 400,000 350,000 (12.5%)(12.50%)
01020201 City Manager - PIO 603,562 649,774 590,564 700,717 780,505 724,702 3.4%(7.15%)
01020202 City Manager - Economic Development 406,713 395,751 404,834 507,000 507,000 481,000 (5.1%)(5.13%)
0102041 City Manager - Outreach Services - - - - 205,000 --
01025005 Human Resources - - 41,315 3,293,238 2,975,728 3,423,267 3.9%15.04%
01025251 Human Resources - Personnel 1,562,960 1,730,060 1,933,671 - - - --
01025252 Human Resources - Risk Mgmt. 1,090,329 1,137,329 906,750 - - - --
01030005 Finance - Administration 1,089,629 1,241,084 1,267,988 1,418,202 1,212,455 1,414,020 (0.3%)16.62%
01030301 Finance - Financial Planning 1,700,913 1,798,981 1,817,966 1,928,636 1,932,096 2,024,091 4.9%4.76%
01030302 Finance - Financial Reporting 922,929 1,048,245 1,057,898 1,131,018 1,131,018 1,158,595 2.4%2.44%
0103031 Finance - Revenue 2,034,677 2,391,358 2,378,481 2,678,592 2,678,592 2,741,605 2.4%2.35%
Total General Government 14,675,375 16,082,348 16,734,490 18,364,263 17,323,596 19,067,793 3.8%10.1%
PUBLIC SAFETY
0103511 Police - Emergency Preparedness 176,250 199,208 215,478 228,476 237,210 232,549 1.8%(1.97%)
0103522 Police - IT 1,898,502 2,012,500 2,269,383 2,409,520 2,432,402 2,376,885 (1.4%)(2.28%)
01035351 Police - Chief of Police 2,135,170 2,347,088 2,455,733 2,373,290 1,697,642 2,434,950 2.6%43.43%
01035352 Police - Support Svcs.9,370,301 10,035,331 9,795,217 10,269,302 10,369,169 10,274,546 0.1%(0.91%)
01035353 Police - Patrol 24,587,498 27,492,670 29,203,905 29,922,689 30,138,131 30,271,855 1.2%0.44%
01035354 Police - Traffic 5,307,554 6,045,154 6,408,627 6,787,277 7,023,777 7,087,495 4.4%0.91%
01035355 Police - Detective 8,530,957 9,311,136 11,094,156 12,354,138 12,443,037 12,616,515 2.1%1.39%
01035356 Police - Fleet Maintenance 1,873,627 1,879,462 1,705,280 1,695,948 1,704,560 1,707,550 0.7%0.18%
01040005 Fire - Administrative 1,044,866 1,243,505 1,318,181 1,404,537 1,017,266 1,559,579 11.0%53.31%
01040401 Fire - Fire Operations 27,670,066 31,573,637 32,987,249 33,846,607 33,956,406 34,891,893 3.1%2.75%
01040402 Fire - Fire Prevention 823,788 885,753 906,745 1,679,720 1,689,720 1,633,094 (2.8%)(3.35%)01040403 Fire - Emergency Preparedness 263,578 282,789 271,972 291,589 291,589 273,521 (6.2%)(6.20%)
01040404 Fire - Emergency Medical Svcs.8,448,705 9,398,953 9,797,245 8,865,274 9,347,480 8,804,947 (0.7%)(5.80%)
01040405 Fire - Junior Guards 1,129,374 1,061,183 945,583 1,248,562 1,112,202 1,083,537 (13.2%)(2.58%)
01040406 Fire - Marine Operations 5,040,160 5,531,893 5,749,419 5,857,194 6,154,460 6,544,340 11.7%6.33%
Total Public Safety 98,300,396 109,300,262 115,124,173 119,234,124 119,615,050 121,793,255 2.1%1.8%
COMMUNITY DEVELOPMENT
01050005 CDD - Admin 1,460,788 1,604,655 1,834,992 1,796,555 1,825,316 1,786,670 (0.6%)(2.12%)
0105041 CDD - Building Inspection 1,885,422 1,880,167 2,020,490 2,319,000 2,316,831 2,031,391 (12.4%)(12.32%)
0105042 CDD - Buildg Pln Chck & Prmt Svcs 4,004,721 4,291,461 4,306,689 4,531,093 4,476,900 4,454,883 (1.7%)(0.49%)
0105043 CDD - Building Fire Prevention 382,575 475,323 359,463 - - - --
01050501 CDD - Planning 2,328,198 2,538,692 2,746,401 3,087,033 3,314,497 3,084,902 (0.1%)(6.93%)
01050503 CDD - Code & Water Quality 680,092 822,842 853,457 903,748 901,998 757,013 (16.2%)(16.07%)
01050504 CDD - Building Administration - - 1,500 20,000 20,000 20,000 0.0%0.00%
EXPENDITURES BY FUNCTION
52
Org Function and Activities
2016-17 Actual
Expenditures
2017-18 Actual
Expenditures
2018-19 Actual
Expenditures
2019-2020
Adopted Budget
2019-2020
Revised Budget
2020-21
Adopted
Expenditures
% Change
Over PY
Adopted
% Change
Over PY
Revised
EXPENDITURES BY FUNCTION
01050505 CDD - Real Property Mgmt 44,308 31,278 50,847 295,299 297,799 390,617 32.3%31.17%
Total Community Development 10,786,104 11,644,417 12,173,839 12,952,728 13,153,341 12,525,476 -3.3%-4.8%
PUBLIC WORKS
01090005 Public Works- MOD Admin 763,911 1,046,752 1,025,496 846,050 847,119 607,452 (28.2%)(28.29%)
0109021 Public Works - Field Maint 6,001,317 6,073,580 6,655,706 6,693,598 6,724,717 6,064,882 (9.4%)(9.81%)
0109031 Public Works - Parks 7,531,104 7,887,599 7,834,155 8,511,550 8,646,881 8,125,629 (4.5%)(6.03%)
0109032 Public Works - Street Trees 1,836,685 1,739,331 1,972,889 2,226,658 2,226,658 2,313,802 3.9%3.91%
0109041 Public Works - Facilities Maint 2,635,639 2,751,879 3,156,856 2,809,091 3,352,609 3,304,157 17.6%(1.45%)
0109062 Utilities - Storm Drains 2,770,919 2,858,055 3,443,820 3,384,717 3,282,741 3,728,038 10.1%13.56%
0109063 Utilities - Electrical 1,205,136 1,137,108 1,397,603 1,374,939 1,382,834 1,305,512 (5.0%)(5.59%)
01090901 Public Works - Refuse 5,060,194 4,894,909 5,065,159 6,106,924 6,068,585 6,059,759 (0.8%)(0.15%)
01080005 Public Works - Administration 1,386,030 1,561,057 1,641,111 1,790,101 619,643 1,929,442 7.8%211.38%
0108011 Public Works-Water Quality 779,783 744,701 798,519 1,243,286 1,253,098 1,209,710 (2.7%)(3.46%)
0108012 Public Works - Transport Develop 2,554,604 2,839,091 3,191,143 3,431,473 3,497,959 3,279,277 (4.4%)(6.25%)
01080801 Public Works - Engineering 3,254,395 3,417,799 3,779,158 4,596,800 4,613,366 4,468,629 (2.8%)(3.14%)
Total Public Works 35,779,718 36,951,861 39,961,615 43,015,188 42,516,208 42,396,289 -1.4%-0.3%
COMMUNITY SERVICES
0103032 Finance - Parking Meters 1,763,282 1,754,798 1,826,882 2,304,921 2,482,663 2,147,095 (6.8%)(13.52%)
01060603 Cultural and Arts 233,060 263,240 210,994 265,464 334,532 254,478 (4.1%)(23.93%)
01070005:0107025 Recreation 8,853,266 9,351,727 9,761,464 10,529,856 9,742,841 10,035,811 (4.7%)3.01%
0107031:0107033 Senior Citizen Svcs.2,928,785 3,076,305 3,023,121 3,323,309 3,329,119 3,290,025 (1.0%)(1.17%)
0106*Libraries 7,732,443 8,638,406 9,116,736 9,000,187 9,523,525 9,305,371 3.4%(2.29%)
Total Community Svcs.21,510,836 23,084,476 23,939,197 25,423,736 25,412,680 25,032,780 -1.5%-1.5%
01003 General Fund Non Dept Exp 225,424 264,297 230,942 121,896 (2,878,104) 132,951 9.1%(104.62%)
01003 General Fund Salary Savings - - - - - (1,089,507) --
General Fund Operating Budget 181,277,853 197,327,662 208,164,257 219,111,935 215,142,776 219,859,038 0.3%2.2%
General Fund CIPs (Transfer)6,350,000 5,771,178 5,775,000 5,220,000 5,557,254 5,000,000 (4.2%)(10.03%)
Total General Fund Budget 187,627,853 203,098,841 213,939,257 224,331,935 220,700,030 224,859,038 0.2%1.9%
ENTERPRISE ACTIVITIES
7019052 Water - Operations 19,636,226 21,255,864 22,527,524 26,584,151 26,769,000 27,969,925 5.2%4.5%
701|702 Water - CIPs 1,051,699 5,171,365 4,140,665 5,740,000 12,322,199 11,117,000 93.7%(9.8%)
70103 Water - Debt Service - - - - - - --
7119061 Wastewater - Operations 3,010,848 3,129,634 3,505,859 3,966,734 3,976,824 4,284,105 8.0%7.7%
711|712 Wastewater - CIPs 2,162,512 365,268 188,893 1,630,000 2,414,307 1,650,000 1.2%(31.7%) Total Enterprise Activities 25,861,285 29,922,132 30,362,941 37,920,885 45,482,331 45,021,030 18.7%-1.0%
INTERNAL SERVICE FUNDS
74904 Uninsured Claims - - (1,467,322) 3,104,455 3,309,905 3,417,166 10.1%3.24%
75000750 Workers Compensation 5,542,044 1,932,818 2,351,675 3,569,505 3,569,505 3,570,062 0.0%0.02%
7517510 General Liability 8,234,798 4,725,934 2,763,688 5,485,450 5,280,000 5,530,000 0.8%4.73%
7517511 Gen Liab Ins - Non Tort 207,030 130,500 - - - - --
7529031 Equipment Fund - Maintenance 1,652,127 1,859,296 1,947,481 2,104,953 2,105,654 2,192,246 4.1%4.11%
53
Org Function and Activities
2016-17 Actual
Expenditures
2017-18 Actual
Expenditures
2018-19 Actual
Expenditures
2019-2020
Adopted Budget
2019-2020
Revised Budget
2020-21
Adopted
Expenditures
% Change
Over PY
Adopted
% Change
Over PY
Revised
EXPENDITURES BY FUNCTION
7529032 Equipment Fund - Replacement 2,318,894 1,312,707 3,097,566 6,407,009 7,158,344 6,973,502 8.8%(2.58%)
75304 PD Equipment Replacement 1,150,221 795,649 1,017,751 560,163 806,205 675,309 20.6%(16.24%)
754*800 MHZ Equipment 1,263,723 1,885,366 - - - - --
75504 Parking Equipment Fund 96,662 79,471 102,110 905,000 919,629 666,000 (26.4%)(27.58%)
75604 Fire Equipment - 40,149 - 150,000 929,159 142,000 (5.3%)(84.72%)
75704 RSS Equipment Fund 142,091 109,663 146,300 158,186 158,186 270,000 70.7%70.69%
76004 Compensated Absences 2,418,521 1,423,058 2,498,135 2,030,000 2,030,000 2,030,000 0.0%0.00%
76104 Retiree Medical Operating Fund 278,841 306,213 337,691 239,000 239,000 335,000 40.2%40.17%
76204 Retiree Medical Conversion Fund 6,766,807 7,313,996 6,771,262 6,942,251 6,942,251 6,782,251 (2.3%)(2.30%)
76420203 IT Operations 3,324,024 3,750,011 4,474,692 5,381,536 5,559,036 5,216,893 (3.1%)(6.15%)
7657650 IT Strategic 435,943 334,390 313,016 838,000 898,586 1,129,000 34.7%25.64%
7657651 IT Strategic - ERP 478,092 419,624 124,856 - 449,695 - --
7657653 IT Strategic 261,485 142,233 100,000 180,000 260,000 180,000 0.0%(30.77%)
7657654 IT Permit System Replacement - - 87,319 1,834,847 1,758,754 1,834,847 0.0%4.33% Total Internal Service Funds 34,571,302 26,561,078 24,666,220 39,890,356 42,373,907 40,944,276 2.6%-3.4%
OTHER FUNDS
012 General Fund CIP 6,442,651 7,583,133 6,304,582 5,220,000 12,345,033 4,000,000 (23.4%)(67.60%)
105 Asset Forfeiture Funds - Fed DOJ 42,255 36,834 472,943 40,000 40,000 40,000 0.0%0.00%
10050505 CDD - Real Property (Tidelands)4,098 23,549 8,035 - - - --
10080802 Public Works - Tidelands Mgmt (Tidelands)2,461,822 1,400,678 1,111,060 451,812 529,182 449,027 (0.6%)(15.15%)
1008014/10045451 Harbor Department (Tidelands)27,564 1,052,963 1,156,228 1,347,347 1,352,280 1,759,317 30.6%30.10%
10090907 Utilities - Oil and Gas (Tidelands)516,742 577,099 760,038 745,830 757,017 746,736 0.1%(1.36%)
110-11035 OTS 249,476 241,956 261,581 - 319,281 - --
11135 SLESF 158,853 181,075 195,834 165,000 165,000 200,000 21.2%21.21%
12050502 CDBG - Operations 121,894 111,070 123,847 117,311 128,602 117,311 0.0%(8.78%)
12098 CDBG - Debt Service 161,605 169,322 177,561 177,561 185,890 193,480 9.0%4.08%
14203 AQMD 45,639 114,593 124,079 - - - --
16003 Environmental Liability 85,642 253,856 318,533 576,030 576,030 657,762 14.2%14.19%
16203 Newport Annexation Allocation Fund 1,200,000 - - - - - --
16470 Fostering Interest in Nature (FiiN)2,831 850 166,010 147,000 147,000 147,000 0.0%0.00%
51103 Civic Center Admin Fees 6,157 6,157 6,157 - - - --
532 Fire Station - - - - - 221,501 --
80098 Debt Service 10,528,025 10,529,293 10,519,240 10,668,148 10,670,648 10,164,545 (4.7%)(4.74%)
83103/83160 Ackerman Fund - Scholarship 4,900 4,900 4,900 16,000 26,698 5,000 (68.8%)(81.27%)
All Other Fund CIP's 24,929,267 17,782,274 23,142,918 33,096,890 77,083,605 14,610,224 (55.9%)(81.05%)
Total Other Funds 46,989,421 40,069,603 44,853,545 52,768,929 104,326,265 33,311,903 -36.9%-68.1%
TOTAL OPERATING BUDGET 254,113,733 262,978,433 274,269,915 304,005,216 303,160,140 307,759,024 1.2%1.52%
TOTAL CIP BUDGET 34,586,129 30,902,040 33,777,057 45,686,890 104,165,144 31,377,224 (31.3%)(69.88%)
TOTAL BUDGET 288,699,862 293,880,473 308,046,972 349,692,106 407,325,284 339,136,248 (3.0%)(16.74%)
LESS: INTERNAL CHARGES (23,824,113) (24,747,771) (28,101,575) (30,844,646) (30,613,998) (32,823,525) --
TOTAL ALL CITY OPERATIONS NET OF INTERNAL CHARGES 264,875,748 269,132,702 279,945,397 318,847,460 376,711,287 306,312,722 -3.9%-18.7%
54
Fund / Account
2018-19 Actual
Fund Balance
2019-20
Revised
Revenue Transfers In Transfers Out
2019-20
Revised
Expenditures
2019-20 Revised
Capital
Improvements
2019-20
Actual
Year End
Fund Balance
General Fund - 219,043,054 27,325,710 13,642,988 215,142,776 - (0) Inter-Fund Transfers - - 11,720,571 29,303,571 - - - Nonspendable
Reserve for Inventories 238,972 - - - - - 238,972 Reserve for LT Receivables 11,926,659 - - 1,250,000 - - 10,676,659 Reserve for Prepaid Items 981,589 - - - - - 981,589 Restricted
Affordable Housing Reserve 1,541,646 - - 300,000 - - 1,241,646 PEG Fees 1,831,649 - 407,784 138,842 - - 2,100,591 ADA Education & Training 174,120 - - - - - 174,120 Hoag Homeless Contribution - - 600,000 - - - 600,000 Oceanfront Encroachment 1,210,022 - 235,000 - - - 1,445,022 CommittedWorkers' Comp 3,000,000 - - 3,000,000 - - - Neighborhood Projects 5,071,115 - - 5,071,115 - - - Harbor and Beaches Master Plan 2,000,000 - - 2,000,000 - - - Facilities Financial Plan (FFP) 1,520,333 - - 1,520,333 - - - Encumbrances 1,744,227 1,744,227 - - - In Lieu Parking Fees - - 141,330 - - - 141,330 City Manager AssignmentsNewport Beach Arts Foundation 115,000 - - - - - 115,000 (VNB) Public Benefit 484,269 150,000 185,000 - - 449,269 Fair Value Adjustment 600,413 - - 600,413 - - - Unassigned - Contingency Reserve 52,618,059 - - - - - 52,618,059 Residual Fund Balance 11,528,065 - 12,108,874 11,515,780 - - 12,121,159 TOTAL 96,586,138 219,043,054 52,689,269 70,272,269 215,142,776 - 82,903,416
General Fund Capital Projects 7,814,640 - - - - 12,345,033 1,636,861 Inter-Fund Transfers - - 6,167,254 - - - -
Tidelands Operating FundAppropriation Reserve - 10,689,676 4,784,476 190,390 2,638,478 924,713 (0) Inter-Fund Transfers - - - 11,720,571 - - - Fair Value Adj. Reserve 105,818 - - 105,818 - - - CIP Reapproprtns (Rebudget)4,163,678 - - 4,163,678 - - - Reserve for Encumbrances 514,980 - - 514,980 - - - Upper Bay Reserve 944,964 - 139,650 - - - 1,084,614
Oil and Gas 680,000 - 40,000 - - - 720,000
SUMMARY OF ADOPTED 2019-20 YEAR END FUND BALANCES
55
Fund / Account
2018-19 Actual
Fund Balance
2019-20
Revised
Revenue Transfers In Transfers Out
2019-20
Revised
Expenditures
2019-20 Revised
Capital
Improvements
2019-20
Actual
Year End
Fund Balance
SUMMARY OF ADOPTED 2019-20 YEAR END FUND BALANCES
Harbor & Beaches Capital Plan FundAppropriation Reserve 5,301,970 3,666,943 1,830,828 - - 11,200,595 5,014,085 Inter-Fund Transfers - - 5,414,939 - - - -
Fair Value Adj. Reserve 130,681 - - 130,681 - - -
CIP Reapproprtns (Rebudget)415,325 - - 415,325 - - -
Reserve for Encumbrances 1,284,822 - - 1,284,822 - - -
Asset Forfeiture FundAppropriations Reserve 746,127 6,333 5,570 - 40,000 - 718,030 Fair Value Adj. Reserve 5,570 - - 5,570 - - -
OTS Grant Fund - 319,281 - - 319,281 - -
SLESF - COPS FundAppropriations Reserve - 165,000 - - 165,000 - -
CDBG Fund - Appropriations Reserve - 367,434 - - 314,492 52,942 -
State Gas Tax FundAppropriations Reserve - 1,957,635 2,952,062 - - 5,093,923 (184,226) CIP Reapproprtns (Rebudget)1,768,865 - - 1,768,865 - - - Fair Value Adj. Reserve 28,701 - - 28,701 - - - Reserve for Encumbrances 1,154,496 - - 1,154,496 - - -
SB1 Gas Tax RMRA FundAppropriations Reserve 234,860 1,284,900 1,649,561 - - 4,626,458 (1,457,137) CIP Reapproprtns (Rebudget)1,414,600 - - 1,414,600 - - - Fair Value Adj. Reserve 10,056 - - 10,056 - - - Reserve for Encumbrances 224,905 - - 224,905 - - -
Measure M FundMeasure M 2 1,659,924 1,779,790 1,000,634 - - 3,915,446 524,902 Measure M 2 Fair Val Adj. Resv 23,098 - - 23,098 - - - Measure M 2 Encumbrances 977,536 - - 977,536 - - - Competitive (549,062) 3,600,049 - - - 3,104,160 (53,173)
Contributions FundMisc. Cooperative Projects (48,500) 1,048,042 - - - 2,598,497 (1,598,956)
PCH Relinquishment 1,804,570 27,670 - - - - 1,832,240 Environmental Contributions 338,930 4,075,357 - - - 4,160,228 254,059 20A Contributions - 2,122,732 - - - - 2,122,732
AQMD FundAppropriations Reserve 1,067,807 112,395 8,106 - - 350,000 838,308 Fair Value Adj. Reserve 8,106 - - 8,106 - - -
56
Fund / Account
2018-19 Actual
Fund Balance
2019-20
Revised
Revenue Transfers In Transfers Out
2019-20
Revised
Expenditures
2019-20 Revised
Capital
Improvements
2019-20
Actual
Year End
Fund Balance
SUMMARY OF ADOPTED 2019-20 YEAR END FUND BALANCES
Transportation and Circulation FundAppropriations Reserve 2,027,727 250,328 217,069 - - 365,790 2,129,334Fair Value Adj. Reserve 17,069 - - 17,069 - - - CIP Reapproprtns (Rebudget)200,000 - - 200,000 - - -
Building Excise Tax FundAppropriations Reserve 416,889 203,697 47,851 - - 336,851 221,586 Inter-Fund Transfers -- - 110,000 - - - Fair Value Adj. Reserve 16,851 - - 16,851 - - - CIP Reapproprtns (Rebudget)31,000 - - 31,000 - - -
Environmental Liability FundAppropriation Reserve 7,772,028 804,387 177,920 - 576,030 6,610 8,171,695Fair Value Adj. Reserve 60,206 - - 60,206 - - - Reserve for Encumbrances 21,210 - - 21,210 - - - Reserve for Prepaid Items 85,764 - - 85,764 - - -
Fostering Interest in Nature (FiiN) FundAppropriation Reserve 1,319,324 11,420 - - 147,000 - 1,183,744
Debt Service FundAppropriation Reserve 2,362,228 2,350,677 - - 10,670,648 - 2,124,949 Inter-Fund Transfers -- 8,082,692 - - - -
Assessment District ProjectsAppropriation Reserve 1,931,672 11,240,815 - - - 12,754,386 506,905 Inter-Fund Transfers -- 88,804 - - - -
Facilities Financing Plan (FFP)Appropriations Reserve 9,952,741 396,835 10,022,105 8,293,091 - - 12,078,590 Reserve for Park-in-Lieu 4,238,025 130,625 - - - - 4,368,650Fair Value Adj. Reserve 106,646 - 106,646 - - -
Major Facilities Replacement - - Misc FFP (253)- - - - 32,216 11,216 Inter-Fund Transfers --43,685 - - - -
Civic Center Fund 1,720,114 26,345 56,707 1,689,752
Inter-Fund Transfers -- - - - - -
Parks & Community Centers 4,267,482 5,000 - - - 9,503,781 (5,121,299) Inter-Fund Transfers -- 110,000 - - - - Sunset Ridge Park 98,487 - - - - 12,995 93,007 Inter-Fund Transfers -- 7,515 - - - - Junior Lifeguards -- - - - 420,009 (370,009) Inter-Fund Transfers -- 50,000 - - - - Fire Station Rebuild 11,919,505 17,168 - - - 10,638,169 1,298,504
Inter-Fund Transfers -- - - - - - Strategic Planning 42,298 - - - - 50,000 101,497
57
Fund / Account
2018-19 Actual
Fund Balance
2019-20
Revised
Revenue Transfers In Transfers Out
2019-20
Revised
Expenditures
2019-20 Revised
Capital
Improvements
2019-20
Actual
Year End
Fund Balance
SUMMARY OF ADOPTED 2019-20 YEAR END FUND BALANCES
Inter-Fund Transfers -- 109,199 - - - -
West Newport Community Ctr 331,709 2,091 - - - - 333,800 Inter-Fund Transfers -- - - - - -
Newport Uptown Undergrounding 3,181 - - - - - 3,181
Balboa Village Parking Mgmt District 759,715 472,244 - - - 356,622 875,337
Neighborhood Enhancement 1,542,806 7,542 - - - 3,252,862 3,323,210 Inter-Fund Transfers -- 5,025,724 - - - -
Misc. SAH Projects FundAppropriation Reserve -- 8,899 - - - 8,899 Due to County -- - 8,899 - - (8,899)
Facilities Maintenance Plan 1,495,981 6,672 - - - 3,469,645 334,399 Inter-Fund Transfers -- 2,301,391 - - - -
Insurance Reserve FundUninsured claims reserve 4,161,476 1,527,313 - - 3,309,905 - 2,378,884Workers Comp Reserve 18,005,477 4,745,480 - - 3,569,505 - 20,181,452 Inter-Fund Transfers -Workers Comp -- 1,000,000 - - - -General Liability Reserve 7,762,033 5,135,291 - - 5,280,000 - 7,617,324
Retiree Medical FundOperating Fund 399,864 7,015,251 - - 239,000 - 7,176,115Conversion Fund -- - - 6,942,251 - (6,942,251)
Compensated Absence FundAppropriation Reserve 4,663,473 2,698,247 - - 2,030,000 - 5,331,720
Information Technology Fund - OperationsAppropriations Reserve 2,884,781 5,002,125 - - 5,559,036 - 2,327,870 Inter-Fund Transfers -- - - -
Information Technology FundAppropriation Reserve 5,234,429 2,490,401 - - 3,367,034 - 3,747,796 Inter-Fund Transfers -- - 610,000 - - - -Equipment FundEquipment Maintenance -2,274,048 - - 2,105,654 - 168,395Equip Replacement - All Other 9,164,870 2,356,155 - - 7,158,344 - 4,362,681Equip Replacement - PD 2,853,290 521,047 - - 806,205 - 2,568,132Equip Replacement - Fire 993,184 294,100 - - 929,159 - 358,125800 MHz Equipment 415,849 - - - - - 415,849Parking Equipment 1,229,486 400,000 - - 919,629 - 709,857Recreation Equipment 854,470 201,434 - - 158,186 - 897,718
58
Fund / Account
2018-19 Actual
Fund Balance
2019-20
Revised
Revenue Transfers In Transfers Out
2019-20
Revised
Expenditures
2019-20 Revised
Capital
Improvements
2019-20
Actual
Year End
Fund Balance
SUMMARY OF ADOPTED 2019-20 YEAR END FUND BALANCES
15,511,149 6,046,784 - - 12,077,176 - 9,480,757 Water Enterprise Fund Water Operations Residual Working Capital 9,510,920 28,655,459 3,580,969 24,203,507 26,769,000 - (9,225,160)
Operations & Maintenance - - 8,903,507 - - - 8,903,507 Stabilization Reserve 12,334,502 - 2,700,000 15,034,502 - - - Capital Reserve - - 20,434,502 - - 3,510,891 16,923,611 CIP Reapproprtns (Rebudget)3,077,704 - - 3,077,704 - - - Fair Value Adj. Reserve 170,961 - - 170,961 - - - Reserve for Encumbrances 332,304 - - 332,304 - - - Water CapitalReserve for Future Infrastructure 7,384,910 - 9,631,216 - - 8,811,308 8,204,818 CIP Reapproprtns (Rebudget)1,806,724 - - 1,806,724 - - - Fair Value Adj. Reserve 88,300 - - 88,300 - - - Reserve for Encumbrances 536,192 - - 536,192 - - - 35,242,517 28,655,459 45,250,194 45,250,194 26,769,000 12,322,199 24,806,776
Wastewater Enterprise FundResidual Working Capital (4,154) 4,076,962 985,284 1,076,056 3,976,824 450,244 (445,032)
Stabilization Reserve 1,912,356 - 76,056 - - - 1,988,412 Reserve for Future Infrastructure 1,610,417 - 1,000,000 - - 1,764,063 846,354 CIP Reapproprtns (Rebudget)929,118 - - 929,118 - - - Fair Value Adj. Reserve 29,443 - - 29,443 - - - Reserve for Encumbrances 26,723 - - 26,723 - - - 4,503,903 4,076,962 2,061,340 2,061,340 3,976,824 2,214,307 2,389,734
Ackerman Donation FundAppropriations Reserve - 18,201 19,442 18,201 - - 19,442 Approprtns Reserve - Schlrshp 216,806 - 6,188 - 26,698 - 196,296 Approprtns Reserve - Hi Tech 176,851 - 12,013 - - - 188,864 Perm Scholrshp Endowmt Resv 193,195 - - - - - 193,195 Perm Equip Endowmt Resv 579,586 - - - - - 579,586 Fair Value Adj. Reserve 9,166 - - 9,166 - - - Reserve for Encumbrance 10,276 - - 10,276 - - -
Newport Bay Dredging FundPermanent Endowment 3,857,000 56,507 - - - - 3,913,507 Appropriation Reserve 1,394,832 - - - - - 1,394,832
TOTAL 286,360,824 333,660,156 151,324,380 151,324,380 303,160,140 104,165,144 212,695,703
59
Fund / Account
2019-20
Estimated
Fund Balance
2020-21
Adopted
Revenue Transfers In Transfers Out
2020-21
Adopted
Expenditures
2020-21
Adopted Capital
Improvements
2020-21
Estimated Year
End Fund
Balance
General Fund (0) 199,583,904 15,695,558 5,730,967 219,859,038 - 0 Inter-Fund Transfers - - 16,310,543 6,000,000 - - - Nonspendable
Reserve for Inventories 238,972 - - - - - 238,972Reserve for LT Receivables 10,676,659 - - 1,250,000 - - 9,426,659Reserve for Prepaid Items 981,589 - - - - - 981,589Restricted- - Affordable Housing Reserve 1,241,646 - - - - - 1,241,646PEG Fees 2,100,591 - 304,370 - - - 2,404,961 ADA Education & Training 174,120 - 59,613 20,000 - - 213,733 Hoag Circulation Improvements 600,000 - -- - - 600,000Oceanfront Encroachment 1,445,022 - 195,624 - - - 1,640,646 CommittedWorkers' Comp - - - - - - - Neighborhood Projects - - - - - - Harbor and Beaches Master Plan - - - - - - - Facilities Financial Plan (FFP) - - - - - - -
Encumbrances - - - - - - - In Lieu Parking Fees 141,330 - 21,360 - - - 162,690 Newport Beach Arts Foundation 115,000 - -- - 115,000 (VNB) Public Benefit 449,269 - 150,000 - - - 599,269 PERS Reserve - - 5,000,000 - - 5,000,000 UnassignedContingency Reserve 52,618,059 - 2,304,399 - - 50,313,660 Residual Fund Balance 12,121,159 - 12,121,159 - - -
TOTAL 82,903,416 199,583,904 37,737,068 27,426,525 219,859,038 - 72,938,825
General Fund Capital Projects 1,636,861 - - - - 4,000,000 136,861 Inter-Fund Transfers - 5,000,000 2,500,000 - - -
Tidelands Operating Fund (0) 10,488,853 100,000 166,480 2,955,080 780,000 (0) Inter-Fund Transfers - - 6,687,294 - - - Upper Bay Reserve 1,084,614 - 126,480 100,000 - - 1,111,094 Oil and Gas 720,000 - 40,000 - - - 760,000
Harbor & Beaches Capital Plan Fund
Appropriation Reserve 5,014,085 2,756,176 - - - 1,946,972 5,823,290
Asset Forfeiture FundAppropriations Reserve 718,030 15,772 - - 40,000 - 693,802
SLESF - COPS Fund - 200,000 - - 200,000 - - Appropriations Reserve - -- - - - -
CDBG FundAppropriations Reserve - 359,743 - - 310,791 - 48,952
SUMMARY OF 2020-21 A DOPTED YEAR END FUND BALANCES
60
Fund / Account
2019-20
Estimated
Fund Balance
2020-21
Adopted
Revenue Transfers In Transfers Out
2020-21
Adopted
Expenditures
2020-21
Adopted Capital
Improvements
2020-21
Estimated Year
End Fund
Balance
SUMMARY OF 2020-21 A DOPTED YEAR END FUND BALANCES
State Gas Tax FundAppropriations Reserve (184,226) 1,885,478 - - - 1,980,995 (279,743)
SB1 Gas Tax RMRA FundAppropriations Reserve (1,457,137) 1,485,221 - - - - 28,084
Measure M FundMeasure M 2 524,902 1,703,259 - - - 2,200,000 28,161 Competitive (53,173) 4,110,052 - - - 838,500 3,218,380
Contributions FundMisc. Cooperative Projects (1,598,956) 537,500 - - - 537,500 (1,598,956)
PCH Relinquishment 1,832,240 36,533 - - - 1,832,240 36,533 Environmental Contributions 254,059 - - - - - 254,05920A Contributions 2,122,732 - - - - - 2,122,732
AQMD FundAppropriations Reserve 838,308 116,734 - - - - 955,042
Transportation and Circulation FundAppropriations Reserve 2,129,334 194,004 - - - - 2,323,337
Building Excise Tax FundAppropriations Reserve 221,586 205,956 - - - 300,000 127,542
Environmental Liability FundAppropriation Reserve 8,171,695 793,829 - - 657,762 - 8,307,762
Fostering Interest in Nature (FiiN) FundAppropriation Reserve 1,183,744 23,910 - - 147,000 - 1,060,654
Debt Service FundAppropriation Reserve 2,124,949 2,245,490 - - 10,164,545 - 2,124,949
Inter-Fund Transfers - - 7,919,055 - - - -
Assessment District ProjectsAppropriation Reserve 506,905 15,544 - - - 153,336 369,113
Facilities Financing Plan FundAppropriations Reserve 12,078,590 517,184 11,321,140 10,164,329 - - 13,752,585 Reserve for Park-in-Lieu 4,368,650 287,375 - 4,656,025 - - -
Major Facilities ReplacementMisc FFP 11,216 - - - - - - Inter-Fund Transfers - - 11,216 - - - Civic Center Fund 1,689,752 33,101 - - - - 500,000
61
Fund / Account
2019-20
Estimated
Fund Balance
2020-21
Adopted
Revenue Transfers In Transfers Out
2020-21
Adopted
Expenditures
2020-21
Adopted Capital
Improvements
2020-21
Estimated Year
End Fund
Balance
SUMMARY OF 2020-21 A DOPTED YEAR END FUND BALANCES
Inter-Fund Transfers - - 1,222,853 - - - Parks & Community Centers (5,121,299) - 2,245,274 - - 1,780,000 -
Inter-Fund Transfers - - 4,656,025 - - - - Sunset Ridge Park 93,007 78 - 93,085 - - Inter-Fund Transfers - - - -- - - Junior Lifeguards (370,009) - - - - - (370,009) Inter-Fund Transfers - - - - - Strategic Planning 101,497 2,026 - - - - (50,000) Inter-Fund Transfers - - - 153,523 - - - Fire Station Rebuild 1,298,504 9,763,634 - - 221,501 460,681 879,956
Inter-Fund Transfers - - - 9,500,000 - - - West Newport Community Ctr 333,800 6,663 - 340,463 - - - Inter-Fund Transfers - - - -- - - - Newport Uptown Undergrounding 3,181 - - - - - 3,181
Balboa Village Parking Mgmt District 875,337 419,110 - - - 100,000 1,194,447
Neighborhood Enhancement 3,323,210 39 - - - 700,000 0
Inter-Fund Transfers - - 2,623,249 - - -
Misc. SAH Projects FundAppropriation Reserve 8,899 - - - - - 8,899 Due to County (8,899) - - - - - (8,899)
Facilities Maintenance Plan (FMP)Appropriation Reserve 334,399 11,644 - - - 1,000,000 346,043
Inter-Fund Transfers - - 1,000,000 - - - -
Insurance Reserve FundUninsured Claims Reserve 2,378,884 2,040,000 - - 3,417,166 - 1,718 Inter-Fund Transfers - - - 1,000,000 - - - Workers Comp Reserve 20,181,452 5,088,300 - - 3,570,062 - 20,699,690 Inter-Fund Transfers - - - 1,000,000 - - - General Liability Reserve 7,617,324 4,737,000 - - 5,530,000 - 6,824,324
Retiree Medical FundOperating Fund 7,176,115 8,087,442 - - 7,117,251 - 8,146,306Conversion Fund (6,942,251) - - - - - (6,942,251)
62
Fund / Account
2019-20
Estimated
Fund Balance
2020-21
Adopted
Revenue Transfers In Transfers Out
2020-21
Adopted
Expenditures
2020-21
Adopted Capital
Improvements
2020-21
Estimated Year
End Fund
Balance
SUMMARY OF 2020-21 A DOPTED YEAR END FUND BALANCES
Compensated Absence FundAppropriation Reserve 5,331,720 2,778,554 - - 2,030,000 - 6,080,274
Information Technology Fund - OperationsAppropriations Reserve 2,327,870 5,355,455 - - 5,216,893 - 116,432 Inter-Fund Transfers - - 2,350,000 - - -
Information Technology Fund - Strategic - - Appropriation Reserve 3,747,796 2,004,664 - - 3,143,847 - 2,958,612 Inter-Fund Transfers - - 350,000 - - - -
Equipment FundEquipment Maintenance 168,395 2,467,195 - - 2,192,246 - 443,343Equip Replacement - All Other 4,362,681 2,870,327 - 100,000 6,973,502 - 159,506Equip Replacement - PD 2,568,132 799,965 - 100,000 675,309 - 2,592,789Equip Replacement - Fire 358,125 360,100 - 100,000 142,000 - 476,225800 MHz Equipment 415,849 - - - - - 415,849Parking Equipment 709,857 400,000 - 100,000 666,000 - 343,857Recreation Equipment 897,718 201,435 - 100,000 270,000 - 729,1539,480,757 Water Enterprise Fund
Water Operations - Residual Working Capital (9,225,160) 30,140,017 - 24,430,828 27,969,925 - (31,485,896) Operations & Maintenace 8,903,507 - 9,043,914 - - - 17,947,421 Stabilization Reserve - - 2,786,914 - - - 2,786,914 Capital Reserve 16,923,611 - 5,400,000 - - 3,307,000 19,016,611 Water CapitalReserve for Future Infrastructure 8,204,818 - 7,200,000 - - 7,810,000 7,594,818
24,806,776 30,140,017 24,430,828 24,430,828 27,969,925 11,117,000 15,859,868 Wastewater Enterprise FundResidual Working Capital (445,032) 4,269,427 - 1,153,641 4,284,105 650,000 (2,263,352)
Stabilization Reserve 1,988,412 - 153,641 - - - 2,142,053 Reserve for Future Infrastructure 846,354 - 1,000,000 - - 1,000,000 846,354 2,389,734 4,269,427 1,153,641 1,153,641 4,284,105 1,650,000 725,055 Ackerman Donation FundAppropriations Reserve 19,442 23,513 - 23,513 - - 19,442 Approprtns Reserve - Schlrshp 196,296 - 7,994 - 5,000 - 199,291Approprtns Reserve - Hi Tech 188,864 - 15,519 - -- 204,383 Perm Scholrshp Endowmt Resv 193,195 - -- -- 193,195Perm Equip Endowmt Resv 579,586 - -- -- 579,586
Newport Bay Dredging Fund - Permanent Endowment 3,913,507 105,966 - - - - 4,019,473 Appropriation Reserve 1,394,832 - - - - - 1,394,832
TOTAL 212,695,703 309,528,176 96,103,024 96,103,024 307,759,024 31,377,224 183,087,629
63
64
6/11/2020 Expenditure Overview
1/1
CITY COUNCIL
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
GENERAL FUNDGENERAL FUND ADMINISTRATIONCITY MANAGERAIRPORT ISSUES
$849,572$182,663 $634,513$467,153 $868,492$0 $848,125$0
-2.35%0.00%
Total $1,032,235 $1,101,666 $868,492 $848,125 -2.35%
$848,125
Budget to Previous Year Actuals
$1M$1M$1M$1MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
M&O $493K (58.17%)
S&B $332K (39.17%)
Account Capital ISF M&O S&B
Adopted Budget:
Top Non-Personnel Budgeted Items for FY21
COUNCIL ALLOWANCES
SERVICES PROFESSIONAL
PUBLICATIONS & DUES NOC
CITY GRANTS
COMMUNITY SUPPORT
FIREWORKS
SPECIAL EVENT SUPPORT
SPECIAL DEPT EXPENSE NOC
TRAVEL & MEETINGS NOC
DIST 1 DISCRETIONARY GRNT
$126,641
$106,000
$80,000
$60,000
$50,000
$45,000
$45,000
$40,000
$15,000
$6,000
ISF $23K (2.66%)
% of General Fund Budget
0.85M (0.39%)
$219M (99.61%)
Other General Fund Departments City Council
65
4/27/2020 EE INFO
1/1
Title Base Pay Health Benefits Retirement Other Benefit TOTALS
CITY COUNCIL MEMBERS
MAYOR
$102,420
$24,221
$134,322
$22,387
$9,322
$2,634
$3,442
$676
$249,506
$49,748
Total $126,641 $156,709 $11,956 $4,118 $299,253
CITY COUNCIL EMPLOYEE INFORMATION
66
4/26/2020 Character Breakdown for GL
1/1
CITY COUNCIL SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSBENEFITS
OTHER PAYS
SPECIAL PAYS
MAINTENANCE & OPERATIONSCONTRACT SERVICES
GENERAL EXPENSES
GRANT OPERATING
MAINTENANCE & REPAIR
SUPPLIES & MATERIALS
TRAVEL & TRAINING
INTERNAL SERVICE CHARGEINTERNAL SVC CHARGE
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$254,029
$135,615
$0
$118,414
$778,206
$363,941
$78,040
$75,000
$0
$235,435
$25,790
$0
$0
$0
$0
$260,650
$136,791
$0
$123,859
$841,016
$528,363
$102,504
$80,000
$0
$99,818
$30,331
$0
$0
$0
$0
$326,675
$201,958
$0
$124,717
$545,444
$117,294
$122,000
$190,000
$150
$95,000
$21,000
$14,373
$14,373
$1,000
$1,000
$332,176
$209,742
($4,207)
$126,641
$492,900
$106,000
$127,000
$155,000
$150
$89,000
$15,750
$22,549
$22,549
$500
$500
1.68%
3.85%
-0.00%
1.54%
-9.63%
-9.63%
4.10%
-18.42%
-6.32%
-25.00%
56.88%
56.88%
-50.00%
-50.00%
Total $1,032,235 $1,101,666 $887,492 $848,125 -4.44%
MAINTENANCE &OPERATIONS SALARIES & BENEFITS CAPITAL EXPENDITURES INTERNAL SERVICE CHARGE$0.78M$0.25M$0.84M$0.26M$0.55M$0.33M$0.49M$0.33MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
0.00%
67
4/26/2020 S&B Breakdown
1/1
CITY COUNCIL SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSBENEFITSSURVIVOR BENEFIT
MEDICARE FRINGES
PENSION UAL DISCRETIONAR…
PENSION UAL REQUIRED MISC
PENSION EE CONTRIB MISC
RETIREMENT PART TIME/TEMP
PENSION ER NORMAL COST …
PENSION EE NORMAL COST …
CAFETERIA ALLOWANCE PT
SPECIAL PAYSCOUNCIL ALLOWANCES
OTHER PAYSSALARY & BENEFIT SAVINGS
$254,029
$135,615
$1,402
$1,643
$10,071
$24,463
($5,940)
$599
$8,549
$5,807
$89,021
$118,414
$118,414
$0
$0
$260,650
$136,791
($452)
$1,734
$9,641
$27,620
($6,017)
$623
$9,139
$6,001
$88,502
$123,859
$123,859
$0
$0
$170,211
$45,494
$0
$4,086
$7,699
$22,990
$0
$633
$4,156
$5,930
$0
$124,717
$124,717
$0
$0
$332,176
$209,742
$0
$4,118
$8,622
$25,035
($7,123)
$640
$14,618
$7,123
$156,709
$126,641
$126,641
($4,207)
($4,207)
95.16%
361.03%
0.00%
0.78%
11.99%
8.90%
-0.00%
1.12%
251.73%
20.11%
0.00%
1.54%
1.54%
-0.00%
-0.00%
Total $254,029 $260,650 $170,211 $332,176 95.16%
68
4/26/2020 M&O BreakdownCITY COUNCIL SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESSERVICES PROF & TECH NOC
GRANT OPERATINGCITY GRANTS
COMMUNITY SUPPORT
SPECIAL EVENT SUPPORT
SUPPLIES & MATERIALSSUPPLIES OFFICE NOC
SPECIAL DEPT EXPENSE NOC
FIREWORKS
MAINTENANCE & REPAIRMAINT & REPAIR EQUIP
TRAVEL & TRAININGTRAVEL & MEETINGS NOC
TRAINING
GENERAL EXPENSESADVERT & PUB RELATIONS
POSTAGE FREIGHT EXPERSS …
PUBLICATIONS & DUES NOC
DIST 1 DISCRETIONARY GRA…
DIST 2 DISCRETIONARY GRA…
DIST 3 DISCRETIONARY GRA…
DIST 4 DISCRETIONARY GRA…
DIST 5 DISCRETIONARY GRA…
DIST 6 DISCRETIONARY GRA…
DIST 7 DISCRETIONARY GRA…
$778,206
$363,941
$363,941
$75,000
$75,000
$0
$0
$235,435
$1,415
$193,020
$41,000
$0
$0
$25,790
$25,265
$525
$78,040
$5,511
$484
$51,126
$841,016
$528,363
$528,363
$80,000
$80,000
$0
$0
$99,818
$1,468
$57,350
$41,000
$0
$0
$30,331
$30,331
$0
$102,504
$2,879
$374
$63,748
$545,444
$117,294
$117,294
$190,000
$80,000
$50,000
$60,000
$95,000
$5,000
$40,000
$50,000
$150
$150
$21,000
$20,000
$1,000
$122,000
$4,000
$1,000
$75,000
$492,900
$106,000
$106,000
$155,000
$60,000
$50,000
$45,000
$89,000
$4,000
$40,000
$45,000
$150
$150
$15,750
$15,000
$750
$127,000
$4,000
$1,000
$80,000
-9.63%
-9.63%
-9.63%
-18.42%
-25.00%
0.00%
-25.00%
-6.32%
-20.00%
0.00%
-10.00%
0.00%
0.00%
-25.00%
-25.00%
-25.00%
4.10%
0.00%
0.00%
6.67%
$5,819
$1,250
$4,100
$2,000
$4,500
$0
$3,250
$5,917
$0
$5,855
$6,000
$5,750
$6,000
$5,981
$6,000
$6,000
$6,000
$6,000
$6,000
$6,000
$6,000
$6,000
$6,000
$6,000
$6,000
$6,000
$6,000
$6,000
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Total $778,206 $841,016 $545,444 $492,900 -9.63%
69
4/26/2020 Capital/ISF Breakdown
1/1
CITY COUNCIL SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEWORKERS' COMP ISF MISC
GENERAL LIABILITYINSURANCE
UNINSURED CLAIMS CHARGE
CAPITAL EXPENDITURESOFFICE FURNITURE/FIXTURES
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$14,373
$5,479
$6,877
$2,017
$1,000
$1,000
$22,549
$7,559
$10,478
$4,512
$500
$500
56.88%
37.96%
52.36%
123.70%
-50.00%
-50.00%
Total $0 $0 $15,373 $23,049 49.93%
70
6/12/2020 Expenditure by Division
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ADMINISTRATION01005005CAPITAL EXPENDITURES
INTERNAL SERVICE CHARGE
MAINTENANCE & OPERATIONS
SALARIES & BENEFITS
CITY MANAGER AIRPORT ISSUES
01005001MAINTENANCE & OPERATIONS
$849,572
$0
$0
$595,543
$254,029
$182,663
$182,663
$634,513
$0
$0
$373,863
$260,650
$467,153
$467,153
$868,492
$1,000
$14,373
$526,444
$326,675
$0
$0
$848,125
$500
$22,549
$492,900
$332,176
$0
$0
-2.35%
-50.00%
56.88%
-6.37%
1.68%
0.00%
0.00%
Total $1,032,235 $1,101,666 $868,492 $848,125 -2.35%
CITY COUNCIL BUDGET BY DIVISION
71
72
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CITY CLERK DEPARTMENT
Fund/Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
AIR QUALITY MGMTDISTRICT FUND
AQMD
GENERAL FUND
ADMINISTRATION
CITY CLERKELECTIONS
$9,644
$9,644
$998,278
$957,205
$41,073
$3,339
$3,339
$1,111,032
$1,017,453
$93,579
$0
$0
$1,065,584
$1,060,584
$5,000
$0
$0
$1,206,539
$1,081,539
$125,000
0.00%
0.00%
13.23%
1.98%
2400.00%
Total $1,007,922 $1,114,371 $1,065,584 $1,206,539 13.23%
$1,206,539
Budget to Previous Year Actuals
$1M$1M1M$1MFY18 Actuals
FY19 Actuals
FY20 Adopted
FY21 Adopted
BUDGET BY ACCOUNT TYPE
ISF $150K (12.47%)
$185K (15.33%)
S&B $871K (72.2%)
M&O
Account ISF M&O S&B
Adopted Budget:
% of General Fund Budget
1.21M (0.55%)
$219M (99.45%)
City Clerk Other General Fund Departments
Top Non-Personnel Budgeted Items for FY21
SERVICES PROFESSIONAL
ADVERT & PUB RELATIONS
SUPPLIES OFFICE NOC
TRAVEL & MEETINGS NOC
TRAINING
POSTAGE/FREIGHT/EXPRESS NOC
SERVICES CITY PRINT CONTRACT
PUBLICATIONS & DUES NOC
HARDWARE MONITOR/PRINTER
MAINT & REPAIR NOC
$147,000
$17,000
$6,000
$4,000
$3,500
$2,000
$2,000
$1,100
$800
$600
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CITY CLERK EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ASSISTANT CITY CLERKASSISTANT, ADMINASSISTANT, DEPTCITY CLERK
RECORDS SPECIALIST
1.001.001.001.00
1.00
1.001.001.001.00
1.00
1.001.001.001.00
1.00
$119,775$87,849$70,534$154,288
$77,951
$540$1,500$5,760
$22,487$22,387$22,387$22,387
$22,387
$4,398$4,571$3,746$7,980
$3,596
$6,380$6,666$6,169$10,316
$4,308
$153,040$122,013$104,336$200,731
$108,242
Total 5.00 5.00 5.00 $510,397 $7,800 $112,035 $24,292 $33,838 $688,362
Title FY 21FTE FY 20FTE FY19FTE Base Pay Retirement Other Benefit TOTALS
ASSISTANT, DEPT PT 1.00 1.00 1.00 $54,224 $1,936 $777 $56,937Total1.00 1.00 1.00 $54,224 $1,936 $777 $56,937
CITY CLERK EMPLOYEE INFORMATION- PART TIME
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CITY CLERK SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIES
BENEFITS
SPECIAL PAYS
LUMP SUM PAYS
OTHER PAYS
MAINTENANCE & OPERATIONSCONTRACT SERVICES
GENERAL EXPENSES
TRAVEL & TRAINING
SUPPLIES & MATERIALS
MAINTENANCE & REPAIR
INTERNAL SERVICE CHARGEINTERNAL SVC CHARGE
$743,389
$469,493
$271,058
$938
$0
$1,900
$91,270
$50,320
$18,835
$6,510
$14,349
$1,256
$173,263
$173,263
$811,915
$487,733
$308,696
$1,083
$14,403
$0
$147,937
$108,747
$21,107
$5,523
$12,805
($245)
$154,519
$154,519
$847,259
$525,736
$319,943
$1,080
$0
$500
$65,146
$29,000
$20,900
$7,500
$6,146
$1,600
$153,179
$153,179
$871,090
$564,621
$322,673
$1,080
$0
($17,284)
$185,000
$149,000
$20,900
$7,500
$6,000
$1,600
$150,449
$150,449
2.81%
7.40%
0.85%
0.00%0.00%
-3556.80%
183.98%
413.79%
0.00%
0.00%
-2.38%
0.00%
-1.78%
-1.78%
Total $1,007,922 $1,114,371 $1,065,584 $1,206,539 13.23%
SALARIES & BENEFITS INTERNAL SERVICE CHARGE MAINTENANCE & OPERATIONS$0.74M$0.17M$0.81M$0.15M$0.15M$0.85M$0.15M$0.87M$0.15M$0.19MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
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CITY CLERK SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUS
SALARIES PART TIME
SPECIAL PAYSCERTIFICATION PAY
OTHER PAYSOVERTIME MISC & 1/2 TIME
RIDESHARE INCENTIVE
SALARY SAVINGS
LUMP SUM PAYSLUMP SUM PAYMENT
BENEFITSCAFETERIA ALLOWANCE FT
PENSION EE NORMAL COST MI…
PENSION ER NORMAL COST M…
RETIREMENT PART TIME/TEMP
PENSION EE CONTRIB MISC
PENSION UAL REQUIRED MISC
PENSION UAL DISCRETIONARY…
CAR ALLOWANCE
CELL PHONE STIPEND
RHS $2.50 CONTRIBUTION
LIFE INSURANCE
EMP ASSISTANCE PROGRAM
UNEMPLOYMENT EXPENSE
MEDICARE FRINGES
SURVIVOR BENEFIT
COMPENSATED ABSENCES
$743,389
$469,493
$433,182
$36,311
$938
$938
$1,900
$0
$1,900
$0
$0
$0
$271,058
$105,938
$40,224
$30,440
$559
($59,317)
$83,277
$34,284
$811,915
$487,733
$465,895
$21,838
$1,083
$1,083
$0
$0
$0
$0
$14,403
$14,403
$308,696
$111,881
$43,020
$34,374
$0
($63,546)
$107,756
$37,596
$847,259
$525,736
$480,517
$45,219
$1,080
$1,080
$500
$500
$0
$0
$0
$0
$319,943
$111,760
$45,598
$41,843
$0
($68,074)
$111,027
$37,183
$871,090
$564,621
$510,397
$54,224
$1,080
$1,080
($17,284)
$600
$0
($17,884)
$0
$0
$322,673
$112,035
$45,545
$44,435
$1,936
($65,688)
$106,423
$36,652
2.81%
7.40%
6.22%
19.91%
0.00%
0.00%
-3556.80%
20.00%0.00%
-0.00%
0.00%
0.00%
0.85%
0.25%-0.12%
6.19%
0.00%
-3.50%
-4.15%
-1.43%
$2,407
$2,888
$5,719
$490
$97
$2,582
$7,002
$780
$13,688
$2,928
$2,888
$5,900
$525
$102
$1,722
$7,501
($33)
$16,082
$4,800
$2,880
$6,150
$525
$104
$0
$9,329
$0
$16,818
$4,800
$1,920
$6,240
$525
$98
$0
$9,887
$0
$17,864
-0.00%
-33.33%
Total $743,389 $811,915 $847,259 $871,090
1.46%
0.00% -5.77%
0.00%
5.99%
0.00%
6.22%
2.81%
76
4/26/2020 M&O BreakdownCITY CLERK SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESSERVICES PROF & TECH NOC
SERVICES CITY PRINT CONTR…
SUPPLIES & MATERIALSSUPPLIES OFFICE NOC
EMPLOYEE RIDESHARE PRGM
MAINTENANCE & REPAIRAUTOMOTIVE FUEL/WASH
MAINT & REPAIR EQUIP
PRINTER MAINT/SUPPLIES
MAINTENANCE & REPAIR N…
TRAVEL & TRAININGTRAVEL & MEETINGS NOC
TRAINING
GENERAL EXPENSESADVERT & PUB RELATIONS
POSTAGE FREIGHT EXPERSS …
POSTAGE/FREIGHT/EXPRESS …
PUBLICATIONS & DUES NOC
HARDWARE/MONITOR/PRIN…
$91,270
$50,320
$49,198
$1,122
$14,349
$6,627
$7,722
$1,256
$0
$482
$453
$321
$6,510
$2,110
$4,400
$18,835
$13,831
$824
$0
$1,088
$147,937
$108,747
$108,010
$737
$12,805
$9,471
$3,334
($245)
$20
($482)
$0
$217
$5,523
$3,027
$2,496
$21,107
$17,842
$1,411
$0
$1,223
$65,146
$29,000
$27,000
$2,000
$6,146
$6,146
$0
$1,600
$0
$500
$500
$600
$7,500
$4,000
$3,500
$20,900
$17,000
$2,000
$0
$1,100
$185,000
$149,000
$147,000
$2,000
$6,000
$6,000
$0
$1,600
$0
$500
$500
$600
$7,500
$4,000
$3,500
$20,900
$17,000
$2,000
$0
$1,100
183.98%
413.79%
444.44%
0.00%
-2.38%-2.38%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
$3,092 $631 $800 $800 0.00%
Total $91,270 $147,937 $65,146 $185,000 183.98%
77
4/26/2020 Capital/ISF Breakdown
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CITY CLERK SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL INSURANCE
UNINSURED CLAIMS CHARGE
$173,263
$21,672
$10,647
$113,703
$10,463
$16,778
$0
$154,519
$20,935
$19,538
$68,284
$9,203
$36,559
$0
$153,179
$24,318
$18,576
$67,893
$11,325
$24,022
$7,045
$150,449
$31,343
$18,207
$54,062
$9,361
$26,195
$11,281
-1.78%
28.89%
-1.99%
-20.37%
-17.34%
9.05%
60.13%
Total $173,263 $154,519 $153,179 $150,449 -1.78%
78
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Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ADMINISTRATION01010005SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
AQMD14210102SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
CITY CLERK ELECTIONS01010101MAINTENANCE & OPERATIONS
$955,639
$739,901
$42,475
$173,263
$9,644
$1,922
$7,722
$41,073
$41,073
$1,017,453
$811,910
$51,024
$154,519
$3,339
$5
$3,334
$93,579
$93,579
$1,060,584
$847,259
$60,146
$153,179
$0
$0
$0
$5,000
$5,000
$1,081,539
$871,090
$60,000
$150,449
$0
$0
$0
$125,000
$125,000
1.98%
2.81%
-0.24%
-1.78%
0.00%
2400.00%
2400.00%
Total $1,006,356 $1,114,371 $1,065,584 $1,206,539 13.23%
CITY CLERK BUDGET BY DIVISION
0.00%
0.00%
79
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CITY ATTORNEY
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
GENERAL FUND
GENERAL FUND
ADMINISTRATION
CITY ATTORNEYOUTSIDECOUNSEL
$1,876,821
$356,689
$1,963,962
$456,381
$2,101,338
$589,199
$2,213,230
$495,000
5.32%
-15.99%
Total $2,233,510 $2,420,343 $2,690,537 $2,708,230 0.66%
$2,708,230
Budget to Previous Year Actuals
$2M$2M$3M$3MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
ISF $1M (28.12%)
$91K (3.37%)
S&B $2M (68.51%)
M&O
Account Capital ISF M&O S&B
Adopted Budget:
% of General Fund Budget
2.71M (1.23%)
$217M (98.77%)
City Attorney Other General Fund Departments
Top Non-Personnel Budgeted Items for FY21
OUTSIDE COUNSEL SPEC LIT
OUTSIDE COUNSEL ADVISORY
LIB MATRLS ONLINE REFRNCE
OUTSIDE COUNSEL CODE ENF
SERVICES PROFESSIONAL
SOFTWARE LICENSE RENEWAL
TRAVEL & MEETINGS NOC
PUBLICATIONS & DUES NOC
SUPPLIES OFFICE NOC
TRAINING
$370,000
$100,000
$29,000
$25,000
$23,000
$9,000
$7,500
$7,000
$6,100
$5,750
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CITY ATTORNEY EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ADMIN ASST-CITY ATTYASST CITY ATTORNEYCITY ATTORNEYDEPUTY CITY ATTORNEY
PARALEGAL
1.001.001.003.00
1.00
1.001.001.003.00
1.00
1.001.001.003.00
1.00
$69,328$215,530$250,015$469,060
$94,354
$3,360$6,960$2,880
$22,387$22,387$22,387$67,161
$22,387
$2,546$7,914$12,931$17,224
$3,465
$3,881$11,153$14,592$24,567
$6,320
$98,142$260,345$306,884$580,891
$126,525
Total 7.00 7.00 7.00 $1,098,286 $13,200 $156,709 $44,079 $60,512 $1,372,787
Title FY 21FTE FY 20FTE FY19FTE Base Pay Retirement Other Benefit TOTALS
PARALEGAL PT 1.60 1.60 1.00 $141,024 $5,178 $2,045 $148,248Total1.60 1.60 1.00 $141,024 $5,178 $2,045 $148,248
CITY ATTORNEY EMPLOYEE INFORMATION- PART TIME
82
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CITY ATTORNEY SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSBENEFITS
LUMP SUM PAYS
OTHER PAYS
REGULAR SALARIES
MAINTENANCE & OPERATIONSCONTRACT SERVICES
GENERAL EXPENSES
SUPPLIES & MATERIALS
TRAVEL & TRAINING
INTERNAL SERVICE CHARGEINSURANCE RESERVE
INTERNAL SVC CHARGE
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$1,571,520
$515,676
$0
$31
$1,055,813
$78,613
$19,805
$18,531
$26,929
$13,348
$580,548
$356,689
$223,859
$2,829
$2,829
$1,615,606
$544,341
$20,363
$490
$1,050,412
$123,833
$63,750
$10,742
$34,408
$14,933
$680,904
$456,381
$224,523
$0
$0
$1,752,935
$556,201
$0
$1,000
$1,195,734
$107,306
$32,156
$20,500
$35,400
$19,250
$827,296
$589,199
$238,097
$3,000
$3,000
$1,855,301
$662,371
$0
($46,381)
$1,239,311
$91,306
$24,156
$17,500
$36,400
$13,250
$761,623
$495,000
$266,623
$0
$0
5.84%
19.09%
0.00%
-4738.10%
3.64%
-14.91%
-24.88%
-14.63%
2.82%
-31.17%
-7.94%
-15.99%
11.98%
-100.00%
-100.00%
Total $2,233,510 $2,420,343 $2,690,537 $2,708,230 0.66%
SALARIES & BENEFITS INTERNAL SERVICE CHARGE MAINTENANCE &OPERATIONS CAPITAL EXPENDITURES$1.57M$0.58M$1.62M$0.68M$1.75M$0.83M$1.86M$0.76MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
83
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CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUS
SALARIES PART TIME
OTHER PAYSOVERTIME MISC & 1/2 TIME
SALARY SAVINGS
LUMP SUM PAYSLUMP SUM PAYMENT
BENEFITSCAFETERIA ALLOWANCE FT
CAFETERIA ALLOWANCE PT
PENSION EE NORMAL COST …
PENSION ER NORMAL COST …
RETIREMENT PART TIME/TEMP
PENSION EE CONTRIB MISC
PENSION UAL REQUIRED MISC
PENSION UAL DISCRETIONAR…
CAR ALLOWANCE
CELL PHONE STIPEND
RHS $2.50 CONTRIBUTION
LIFE INSURANCE
EMP ASSISTANCE PROGRAM
MEDICARE FRINGES
SURVIVOR BENEFIT
COMPENSATED ABSENCES
$1,571,520
$1,055,813
$919,730
$136,083
$31
$31
$0
$0
$0
$515,676
$100,157
$1,414
$72,987
$66,560
$3,705
($122,450)
$221,865
$91,340
$10,830
$4,624
$1,615,606
$1,050,412
$911,175
$139,237
$490
$490
$0
$20,363
$20,363
$544,341
$112,695
$6,618
$67,759
$74,754
$1,885
($125,317)
$248,571
$86,729
$8,647
$4,192
$1,752,935
$1,195,734
$1,058,233
$137,501
$1,000
$1,000
$0
$0
$0
$556,201
$156,464
$1,200
$70,137
$93,117
$3,241
($134,787)
$220,186
$73,739
$8,400
$4,800
$1,855,301
$1,239,311
$1,098,286
$141,024
($46,381)
$1,200
($47,581)
$0
$0
$662,371
$156,709
$0
$90,356
$120,012
$0
($161,110)
$283,136
$97,511
$8,400
$4,800
5.84%
3.64%
3.78%
2.56%
-4738.10%
20.00%
-0.00%0.00%0.00%
19.09%
0.16%
-100.00%
28.83%
28.88%
-100.00%
19.53%
28.59%
32.24%
0.00%
0.00%
$11,105
$683
$135
$16,267
$477
$35,977
$2,023
$665
$130
$17,626
$180
$37,184
$2,820
$735
$145
$18,966
$0
$37,038
$2,880
$735
$138
$20,364
$0
$38,440
2.12%
0.00%
Total $1,571,520 $1,615,606 $1,752,935 $1,855,301
-4.83%
7.37%
0.00%
3.79%
5.84%
84
4/26/2020 M&O BreakdownCITY ATTORNEY SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESSERVICES PROF & TECH NOC
SERVICES CITY PRINT CONTR…
SUPPLIES & MATERIALSSUPPLIES OFFICE NOC
LIBRARY MATERIALS
LIB MATRLS ONLINE REFRNCE
TRAVEL & TRAININGTRAVEL & MEETINGS NOC
TRAINING
GENERAL EXPENSESPOSTAGE FREIGHT EXPERSS …
PUBLICATIONS & DUES NOC
SOFTWARE LICENSE RENEWAL
$78,613
$19,805
$19,619
$186
$26,929
$5,168
$979
$20,782
$13,348
$7,125
$6,223
$18,531
$698
$6,494
$11,339
$123,833
$63,750
$63,422
$328
$34,408
$6,187
$949
$27,272
$14,933
$12,573
$2,360
$10,742
$968
$5,256
$4,518
$107,306
$32,156
$30,000
$2,156
$35,400
$7,100
$2,300
$26,000
$19,250
$10,500
$8,750
$20,500
$1,500
$7,000
$12,000
$91,306
$24,156
$23,000
$1,156
$36,400
$6,100
$1,300
$29,000
$13,250
$7,500
$5,750
$17,500
$1,500
$7,000
$9,000
-14.91%
-24.88%
-23.33%
-46.38%
2.82%
-14.08%
-43.48%
11.54%
-31.17%
-28.57%
-34.29%
-14.63%
0.00%
0.00%
-25.00%
Total $78,613 $123,833 $107,306 $91,306 -14.91%
85
4/26/2020 Capital/ISF Breakdown
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CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL INSURANCE
UNINSURED CLAIMS CHARGE
INSURANCE RESERVEOUTSIDE COUNSEL ADVISORY
OUTSIDE COUNSEL: SPEC LIT
OUTSIDE COUNSEL: CODE ENF
CAPITAL EXPENDITURESOFFICE EQUIPMENT
$223,859
$53,422
$25,108
$94,547
$11,257
$39,525
$0
$356,689
$53,256
$286,108
$17,325
$2,829
$2,829
$224,523
$55,025
$38,906
$52,824
$6,834
$70,934
$0
$456,381
$98,937
$343,647
$13,797
$0
$0
$238,097
$56,230
$45,147
$61,305
$10,944
$49,852
$14,619
$589,199
$100,000
$464,199
$25,000
$3,000
$3,000
$266,623
$69,027
$40,774
$59,682
$10,338
$60,673
$26,129
$495,000
$100,000
$370,000
$25,000
$0
$0
11.98%
22.76%
-9.69%
-2.65%
-5.54%
21.71%
78.73%
-15.99%
0.00%
-20.29%
0.00%
-100.00%
-100.00%
Total $583,377 $680,904 $830,296 $761,623 -8.27%
86
6/12/2020 Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ADMINISTRATION01015005SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
01015151INTERNAL SERVICE CHARGE
$1,876,821
$1,571,520
$78,613
$223,859
$2,829
$356,689
$356,689
$1,963,962
$1,615,606
$123,833
$224,523
$0
$456,381
$456,381
$2,101,338
$1,752,935
$107,306
$238,097
$3,000
$589,199
$589,199
$2,213,230
$1,855,301
$91,306
$266,623
$0
$495,000
$495,000
5.32%
5.84%
-14.91%
11.98%
-100.00%
-15.99%
-15.99%
Total $2,233,510 $2,420,343 $2,690,537 $2,708,230 0.66%
CITY ATTORNEY BUDGET BY DIVISION
CITY ATTORNEY OUTSIDE COUNCIL
87
88
7/13/2020 Expenditure Overview
1/1
CITY MANAGER DEPARTMENT
$11,904,062
Fund FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
GENERAL FUND
ADMINISTRATION
CITY MANAGER AIRPORT ISSUES
CITY MGR ECONOMIC DEVELOPMENT
CITY MGR PUBLIC INFO OFFICE
OUTREACH SERVICES
IT ISF
CITY MGR INFORMTN TECHNOLOGY
IT STRATEGIC FUND
CITY MGR INFORMTN TECHNOLOGY
$2,471,273
$1,425,745
$0$395,751
$649,777
$0
$3,750,005
$3,750,005
$825,713
$825,713
$2,697,374
$1,690,439
$11,538$404,834
$590,563
$0
$4,474,693
$4,474,693
$405,489
$405,489
$2,954,093
$1,266,587
$400,000$507,000
$780,506
$0
$5,559,038
$5,559,038
$3,367,035
$3,367,035
$3,543,321
$1,782,620
$350,000$481,000
$724,702
$205,000
$5,216,893
$5,216,893
$3,143,847
$3,143,847
19.95%
40.74%
-12.50%-5.13%
-7.15%0.00%
-6.15%
-6.15%
-6.63%
-6.63%
Total $7,046,991 $7,577,556 $11,880,166 $11,904,062 0.20%
Budget to Previous Year Actuals
$7M$8M12M$12MFY18 Actuals
FY19 Actuals
FY20 Adopted
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $2M (16.8%)
$1M (5.96%)
M&O $5M (38.89%)
$5M (38.35%)ISFS&B
Account Capital ISF M&O S&B
Top Non-Personnel Budgeted Items for FY21
ObjectSERVICES PROFESSIONAL
SOFTWARE LICENSE RENEWAL
SOFTWARE LICENSES
SOFTWARE LICENSE NEW
ILS REPLACEMENT
MOBILE DATA COMPUTING
SIGNATURE EVENT SUPPORT
TELECOMM DATALINES
PC REPLACEMENT
COMMUNITY SUPPORT
$2,024,263
$1,260,000
$587,669
$410,000
$400,000
$291,000
$255,000
$200,500
$190,000
$160,000
Adopted Budget:
% of General Fund Budget
3.54M (1.61%)
216.32M (98.39%)
City Manager Other General Fund Departments
89
4/26/2020 EE INFO
1/1
CITY MANAGER EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ADMINISTR ANALYSTADMN ASST-AST CTY MGASST CITY MANAGERCITY MANAGER
DEPUTY CITY MANAGER
EXEC ASST-CITY MGR
IT ANALYSTIT ANALYST, SRIT MANAGERIT SUPERVISORIT TECHNICIANIT TECHNICIAN, SRPUBLIC INFO MANAGER
0.001.001.001.00
1.00
1.00
4.005.001.002.002.001.501.00
1.001.001.001.00
1.00
1.00
4.005.001.002.002.001.500.00
1.001.001.001.00
1.00
1.00
4.005.001.002.002.001.500.00
$0$88,558$255,528$278,612
$178,963
$97,263
$402,542$615,108$175,177$304,958$138,123$124,086$147,621
$0$960$5,760$6,960
$5,760
$960
$3,840$8,940$960$1,920$960$480$960
$22,387$22,387$22,387
$22,387
$22,387
$89,548$111,935$22,387$44,774$44,774$33,581$22,387
$0$4,580$10,661$11,624
$9,256
$5,030
$14,782$32,098$9,060$15,772$5,072$7,498$5,421
$0$6,693$28,891$25,000
$11,297
$7,424
$24,033$42,435$9,121$20,044$8,876$12,373$7,757
$0$123,178$323,226$344,582
$227,663
$133,064
$534,745$810,515$216,705$387,468$197,804$178,018$184,145
Total 21.50 21.50 21.50 $2,806,537 $38,460 $481,321 $130,854 $203,942 $3,661,114
Title FY 21FTE FY 20FTE FY19FTE Base Pay Retirement Other Benefit TOTALS
ADMINISTR ANALYST PTASSISTANT, OFFICE PTGIS TECHNICAL AIDEINTERN
0.800.000.500.50
0.800.000.500.50
0.500.500.500.50
$66,481$0$16,280$18,746
$2,969$0$610$703
$1,172$0$245$282
$70,622$0$17,135$19,731
Total 1.80 1.80 2.00 $101,506 $4,282 $1,699 $107,488
CITY MANAGER EMPLOYEE INFORMATION- PART TIME
90
6/26/2020 Character Breakdown for GL
1/1
CITY MANAGER SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITS
BENEFITS
LUMP SUM PAYS
OTHER PAYS
REGULAR SALARIES
SPECIAL PAYS
MAINTENANCE & OPERATIONS
CONTRACT SERVICES
GENERAL EXPENSES
GRANT OPERATING
MAINTENANCE & REPAIR
OPERATIONAL SAVINGS
SUPPLIES & MATERIALS
TRAVEL & TRAINING
UTILITIES
INTERNAL SERVICE CHARGE
INTERNAL SVC CHARGE
CAPITAL EXPENDITURES
CAPITAL EXPENDITURES
$3,727,938
$1,325,148
$0
$15,252
$2,382,002
$5,536
$2,163,394
$479,138
$949,582
$0
$55,761
$0
$428,588
$39,800
$210,525
$581,999
$581,999
$573,660
$573,660
$4,141,230
$1,498,429
$59,680
$13,022
$2,564,563
$5,536
$2,576,236
$515,959
$1,374,562
$0
$54,531
$0
$425,405
$35,896
$169,883
$628,363
$628,363
$231,727
$231,727
$4,297,729
$1,523,134
$0
$49,480
$2,719,595
$5,520
$5,174,357
$2,792,713
$1,767,274
$415,000
$99,050
($470,000)
$126,246
$143,574
$300,500
$675,840
$675,840
$1,732,240
$1,732,240
$4,565,138
$1,725,573
$0
($73,999)
$2,908,044
$5,520
$4,629,338
$2,024,263
$1,729,800
$415,000
$95,965
$0
$117,000
$46,810
$200,500
$709,417
$709,417
$2,000,169
$2,000,169
6.22%
13.29%0.00%
-249.55%
6.93%
-0.00%
-10.53%
-27.52%
-2.12%
0.00%
-3.11%
-100.00%
-7.32%
-67.40%
-33.28%
4.97%
4.97%
15.47%
15.47%
Total $7,046,991 $7,577,556 $11,880,166 $11,904,062 0.20%
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES$3.7M$2.2M$4.1M$2.6M$4.3M$5.2M$1.7M$4.6M$4.6M$2.0MFY18 Actuals FY19 Actuals FY20 Revised FY21 Proposed
91
4/26/2020 S&B Breakdown
1/1
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUS
SALARIES PART TIME
SPECIAL PAYSCERTIFICATION PAY
OTHER PAYSOVERTIME MISC & 1/2 TIME
STAND BY PAY
SALARY & BENEFIT SAVINGS
LUMP SUM PAYSLUMP SUM PAYMENT
BENEFITSCAFETERIA ALLOWANCE FT
PENSION EE NORMAL COST …
PENSION ER NORMAL COST …
RETIREMENT PART TIME/TEMP
PENSION EE CONTRIB MISC
PENSION UAL REQUIRED MISC
PENSION UAL DISCRETIONAR…
CAR ALLOWANCE
CELL PHONE STIPEND
RHS $2.50 CONTRIBUTION
HYBRID CONTRIB DEPT DIRE…
LIFE INSURANCE
EMP ASSISTANCE PROGRAM
OTHER BENEFITS
UNEMPLOYMENT EXPENSE
MEDICARE FRINGES
SURVIVOR BENEFIT
DEFERRED COMP CITY CONT…
COMPENSATED ABSENCES
CONTRA PENSION EXP (GASB…
CONTRA OPEB EXP (GASB 75)
$3,727,938
$2,382,002
$2,346,882
$35,120
$5,536
$5,536
$15,252
$5,202
$10,050
$0
$0
$0
$1,325,148
$438,085
$211,195
$154,690
$3
($304,324)
$541,606
$4,141,230
$2,564,563
$2,538,666
$25,897
$5,536
$5,536
$13,022
$2,886
$10,136
$0
$59,680
$59,680
$1,498,429
$469,414
$219,361
$178,735
$804
($325,726)
$583,853
$4,297,729
$2,719,595
$2,649,524
$70,071
$5,520
$5,520
$49,480
$39,180
$10,300
$0
$0
$0
$1,523,134
$479,742
$231,074
$210,190
$2,628
($339,470)
$546,371
$4,565,138
$2,908,044
$2,806,537
$101,506
$5,520
$5,520
($73,999)
$25,076
$10,300
($109,375)
$0
$0
$1,725,573
$481,321
$249,887
$257,733
$1,314
($376,078)
$650,847
6.22%
6.93%
5.93%
44.86%
-0.00%
-0.00%
-249.55%
-36.00%
0.00%
0.00%
0.00%
0.00%
13.29%
0.33%
8.14%
22.62%
$222,973
$13,467
$13,752
$20,412
$1,203
$2,090
$416
$27,678
$1,796
$37,409
$2,637
$0
$88,687
($75,315)
($73,312)
$203,711
$15,604
$16,344
$21,258
$204
$2,221
$434
$12,022
$0
$40,737
($67)
$0
$89,029
$30,248
($59,757)
$182,977
$15,600
$13,500
$24,808
$1,200
$2,259
$446
$0
$0
$48,805
$0
$10,300
$92,704
$0
$0
$224,150
$15,600
$17,340
$41,225
$1,200
$2,258
$423
$0
$0
$49,824
$0
$10,300
$98,229
$0
$0
-50.00%
10.78%
19.12%
22.50%
-0.00%
28.44%
66.17%0.00%
-0.03%
-5.16%
0.00%
0.00%
2.09%
0.00%
0.00%
5.96%0.00%
0.00%
Total $3,727,938 $4,141,230 $4,297,729 $4,565,138 6.22%
92
6/26/2020 M&O Breakdown
1/1
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONS
OPERATIONAL SAVINGS
OPERATIONAL SAVINGS
CONTRACT SERVICES
SERVICES CITY PRINT CONTR…
SERVICES PROF & TECH NOC
SERVICES PROFESSIONAL
COMPUTER CONSULTANTS
GRANT OPERATINGCOMMUNITY SUPPORT
SIGNATURE EVENT SUPPORT
UTILITIESTELECOMM DATALINES
UTILITIES TELEPHONE
SUPPLIES & MATERIALSSUPPLIES OFFICE NOC
SPECIAL DEPT SUPPLIES NOC
TOOLS INSTRUMENTS ETC
SPECIAL DEPT EXPENSE NOC
III PROGRAM
COMPUTER SUPPLY MEMOR…
MAINTENANCE & REPAIR
AUTOMOTIVE FUEL/WASH
MAINT & REPAIR EQUIP
MAINT & REPAIR EQUIPMENT
MAINTENANCE COPIERS
PRINTER MAINT/SUPPLIES
MAINT & REPAIR NOC
TRAVEL & TRAINING
TRAVEL & MEETINGS NOC
TRAINING
GENERAL EXPENSES
ADVERT & PUB RELATIONS
POSTAGE FREIGHT EXPRESS …
PUBLICATIONS & DUES NOC
SOFTWARE LICENSE RENEWAL
HARDWARE MONITOR/PRIN…
HARDWARE/MONITOR/PRIN…
NETWORK EQUIPMENT
PC REPLACEMENT
HARDWARE MAINTENANCE
NBTV OPERATIONS/PROGRAM
$2,163,394
$0
$0
$479,138
$801
$413,036
$64,890
$411
$0
$0
$0
$210,525
$203,195
$7,330
$428,588
$4,466
$30,311
$93
$391,052
$2,205
$2,576,236
$0
$0
$515,959
$432
$375,502
$140,025
$0
$0
$0
$0
$169,883
$162,673
$7,210
$425,405
$6,205
$10,625
$0
$406,676
$1,407
$5,174,357
($470,000)
($470,000)
$2,792,713
$0
$983,483
$1,809,230
$0
$415,000
$160,000
$255,000
$300,500
$300,500
$0
$126,246
$9,148
$29,098
$0
$83,000
$5,000
$4,629,338
$0
$0
$2,024,263
$342,085
$1,682,178
$0
$415,000
$160,000
$255,000
$200,500
$200,500
$0
$117,000
$8,000
$22,000
$0
$82,000
$5,000
-10.53%
-100.00%
-100.00%
-27.52%0.00%
-65.22%-7.02%
0.00%
0.00%
0.00%
0.00%
-33.28%
-33.28%0.00%
-7.32%
-12.55%
-24.39%0.00%
-1.20%
0.00%
$461
$55,761
$687
$7,666
$0
$45,916
$1,092
$400
$39,800
$31,107
$8,693
$949,582
$2,135
$1,155
$8,027
$673,775
$4,422
$1,798
$199
$107,180
$492
$54,531
$842
$14,740
$45
$38,050
$854
$0
$35,896
$28,763
$7,133
$1,374,562
$5,110
$1,278
$30,430
$935,233
$4,665
$4,063
$38,020
$166,018
$0
$99,050
$1,500
$18,650
$0
$75,000
$3,900
$0
$143,574
$107,580
$35,994
$1,767,274
$2,500
$6,800
$10,500
$1,213,461
$0
$0
$68,810
$238,851
$0
$95,965
$1,500
$15,565
$0
$75,000
$3,900
$0
$46,810
$28,810
$18,000
$1,729,800
$2,500
$6,800
$10,500
$1,260,000
$0
$0
$60,000
$190,000
0.00%
-3.11%
0.00%
-16.54%
0.00%
0.00%
0.00%0.00%
-67.40%
-73.22%
-49.99%
-2.12%
0.00%
0.00%
0.00%
3.84%0.00%
0.00%
-12.80%
-20.45%
$29,037
$121,854
$44,380
$145,365
$51,352
$175,000
$50,000
$150,000
-2.63%
-14.29%
Total $2,163,394 $2,576,236 $5,174,357 $4,629,338 -10.53%
93
4/29/2020 Capital/ISF BreakdownCITY MANAGER SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
EQUIP MAINT ISF
VEHICLE REPLACE ISF
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL INSURANCE
UNINSURED CLAIMS CHARGE
CAPITAL EXPENDITURESOFFICE EQUIPMENT
PC REPLACEMENT PROGRAM
SOFTWARE LICENSES
COMPUTER EQUIPMENT
COPIER PURCHASES
MOBILE DATA COMPUTING
EQUIPMENT N.O.C.
SOFTWARE LICENSE NEW
PERMITS PLUS UPGRADE
DATA CENTER HARDWARE
OFFICE FURNITURE/FIXTURES
CAP AQUISTN EXP REVERSAL
ILS REPLACEMENT
PEG EQUIPMENT
$581,999
$142,987
$63,810
$9,008
$3,918
$219,544
$44,409
$98,323
$0
$573,660
$0
$613
$218,059
$66,926
$78,416
$0
$132,717
$33,394
$4,156
$95,913
$628,363
$135,962
$82,708
$9,008
$3,918
$157,676
$43,132
$195,959
$0
$231,727
$0
$80
$87,633
$65,861
$105,573
$0
$100,000
$22,656
$0
$0
$675,840
$134,869
$101,907
$12,925
$3,918
$169,189
$57,930
$150,861
$44,241
$1,732,240
$1,000
$0
$328,080
$188,638
$90,925
$291,000
$180,000
$229,074
$0
$0
$709,417
$172,824
$78,821
$9,500
$4,477
$176,266
$77,711
$132,680
$57,138
$2,000,169
$500
$0
$587,669
$100,000
$88,000
$291,000
$100,000
$410,000
$0
$0
4.97%
28.14%-22.65%
-26.50%
14.27%
4.18%
34.15%
-12.05%
29.15%
15.47%
-50.00%
0.00%
79.12%
-46.99%
-3.22%
0.00%
-44.44%
78.98%
0.00%
0.00%
$1,092
($70,533)
$0
$12,907
$969
($219,703)
$0
$68,658
$3,523
$0
$400,000
$20,000
$3,000
$0
$400,000
$20,000
-14.85%
0.00%
0.00%
0.00%
Total $1,155,659 $860,090 $2,408,080 $2,709,586 12.52%
94
6/12/2020 Expenditure by Division
1/1
Division/Org FY18Actuals FY19Actuals FY20Revised FY21Adopted % Change
ADMINISTRATION01020005SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESCITY MANAGER AIRPORT ISSUES01020001MAINTENANCE & OPERATIONSCITY MGR ECONOMIC DEVELOPM…01020202SALARIES & BENEFITSMAINTENANCE & OPERATIONS16520202MAINTENANCE & OPERATIONSCITY MGR INFORMTN TECHNOLO…76420203SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES7657650MAINTENANCE & OPERATIONSCAPITAL EXPENDITURES7657651SALARIES & BENEFITSMAINTENANCE & OPERATIONSCAPITAL EXPENDITURES7657653MAINTENANCE & OPERATIONSCAPITAL EXPENDITURES7657654SALARIES & BENEFITSMAINTENANCE & OPERATIONSCAPITAL EXPENDITURESCITY MGR PUBLIC INFO OFFICE01020201SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESOUTREACH SERVICES0102041MAINTENANCE & OPERATIONS
$1,425,745$1,099,826$165,510$160,409$0$0$0$0
$395,751$0$395,751$0$0
$3,750,005$2,227,846$1,036,417$362,886
$1,690,439$1,299,361$234,674$156,404$0$11,538$11,538$11,538
$404,834$0$404,834$0$0
$4,474,693$2,613,738$1,344,088$415,762
$1,266,587$1,281,618($198,222)$182,191$1,000$400,000$400,000$400,000
$507,000$0$507,000$0$0
$5,559,038$2,722,648$1,868,761$445,394
$1,782,620$1,393,950$190,860$197,310$500$350,000$350,000$350,000
$481,000
$481,000
$5,216,893$2,832,338$1,749,800$461,755
40.74%8.76%-196.29%8.30%-50.00%-12.50%-12.50%-12.50%
-5.13%0.00%
-5.13%0.00%0.00%
-6.15%4.03%-6.37%3.67%$122,856$263,856$155,904$107,952$419,624$543$231,345$187,736$142,233$24$142,209$0$0$0$0
$649,777$399,723$178,443$58,704
$101,105$93,314$207,444($114,130)$124,856$0$124,856$0$100,000$0$100,000$87,319$0$11,225$76,094
$590,563$228,131$237,577$56,197
$522,235$898,586$307,661$590,925$449,695$0$449,695$0$260,000$80,000$180,000$1,758,754$20,000$1,320,674$418,080
$780,506$273,463$438,788$48,255
$173,000$1,129,000$250,000$879,000$0$0$0$0$180,000$80,000$100,000$1,834,847$0$1,007,178$827,669
$724,702$338,850$315,500$50,352
-66.87%25.64%-18.74%48.75%-100.00%0.00%
-100.00%0.00%
-30.77%0.00%-44.44%4.33%-100.00%-23.74%97.97%
-7.15%23.91%-28.10%4.35%$12,907
$0$0
$68,658
$0$0
$20,000
$0$0
$20,000
$205,000$205,000
0.00%
0.00%0.00%
Total $7,046,991 $7,577,556 $11,880,166 $11,904,062 0.20%
CITY MANAGER BUDGET BY DIVISION
$0
$0
$0
95
96
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HUMAN RESOURCES DEPARTMENT
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
GENERAL FUND
GENERAL FUND
GENERAL FUND
ADMINISTRATION
PERSONNEL MGMT…
RISK MANAGEMEN…
$0
$1,730,061
$1,137,330
$41,315
$1,933,670
$906,749
$2,975,728
$0
$0
$3,423,267
$0
$0
15.04%0.00%
0.00%
Total $2,867,391 $2,881,734 $2,975,728 $3,423,267 15.04%
$3,423,267
Budget to Previous Year Actuals
$3M$3M$3M$3MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $0M (0.15%)
$1M (21.32%)
S&B $2M (61.13%)
M&O
$1M (17.4%)ISF
Account Capital ISF M&O S&B
Adopted Budget:
Top Non-Personnel Budgeted Items for FY21
SERVICES ADMINISTRATIVE
RECRUITING
SERVICES PROFESSIONAL
TUITION REIMBURSEMENT
OUTSIDE COUNSEL ADVISORY
TRAINING CITY WIDE
SERVICES PHYSICALS
BENEFITS
WELLNESS PROGRAM
EMPLOYEE RECOGNITION
$287,266
$162,915
$145,000
$98,500
$70,000
$70,000
$41,542
$20,000
$17,000
$16,458
% of General Fund Budget
3.42M (1.56%)
216.44M (98.44%)
Human Resources Other General Fund Departments
97
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HUMAN RESOURCES EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ADMIN ASST-HR DIRASSISTANT, DEPTHR ANALYST, SENIORHR DIRECTOR
HR SPECIALIST II
HUMAN RESOURCES MGR
1.001.002.001.00
4.00
2.00
1.001.002.001.00
4.00
2.00
1.001.002.001.00
4.00
2.00
$81,638$58,022$205,998$229,367
$362,654
$293,515
$960
$960$5,760
$2,880
$1,920
$22,387$22,387$44,774$22,387
$89,548
$44,774
$2,998$2,130$9,147$9,569
$17,323
$13,193
$12,961$3,322$13,075$21,462
$21,548
$18,577
$120,943$85,861$273,954$288,545
$493,953
$371,980
Total 11.00 11.00 11.00 $1,231,193 $12,480 $246,257 $54,360 $90,945 $1,635,235
FY 21FTE FY 20FTE FY19FTE Base Pay Retirement Other Benefit TOTALSTitle
HR ANALYST STUDENT AIDE 0.750.50 0.750.50 0.000.50 $81,287$15,666 $4,204$647 $1,179$260 $87,630$16,573
Total 1.25 1.25 0.50 $96,953 $4,851 $1,438 $104,203
HUMAN RESOURCES EMPLOYEE INFORMATION- PART TIME
98
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HUMAN RESOURCES SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIES
BENEFITS
LUMP SUM PAYS
SPECIAL PAYS
OTHER PAYS
MAINTENANCE & OPERATIONSCONTRACT SERVICES
GENERAL EXPENSES
TRAVEL & TRAINING
SUPPLIES & MATERIALS
MAINTENANCE & REPAIR
INTERNAL SERVICE CHARGEINTERNAL SVC CHARGE
INSURANCE RESERVE
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$1,833,591
$1,130,194
$702,668
$0
$0
$729
$510,211
$320,481
$79,072
$83,052
$27,606
$0
$522,041
$314,981
$207,060
$1,548
$1,548
$1,706,802
$1,046,031
$630,885
$27,000
$0
$2,886
$568,253
$358,223
$80,180
$92,299
$37,551
$0
$601,991
$300,677
$301,314
$4,688
$4,688
$1,889,879
$1,227,238
$711,627
$0
$1,014
($50,000)
$811,966
$521,308
$112,700
$128,500
$49,458
$0
$590,555
$334,731
$255,824
$5,000
$5,000
$2,092,708
$1,328,146
$809,544
$0
($44,982)
$729,966
$479,308
$112,700
$88,500
$49,458
$595,593
$342,678
$252,915
$5,000
$5,000
10.73%
8.22%
13.76%0.00%
-100.00%
-10.04%
-10.10%
-8.06%
0.00%
-31.13%
0.00%0.00%
0.85%
2.37%
-1.14%
0.00%
0.00%
Total $2,867,391 $2,881,734 $3,297,400 $3,423,267 3.82%
SALARIES & BENEFITS INTERNAL SERVICE CHARGE MAINTENANCE &OPERATIONS CAPITAL EXPENDITURES$1.83M$0.51M$0.52M$1.71M$0.57M$0.60M$1.89M$0.81M$0.59M$2.09M$0.73M$0.60MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
$0
$0
99
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HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSSPECIAL PAYSBILINGUAL PAY
REGULAR SALARIESSALARIES MISCELLANEOUS
SALARIES PART TIME
OTHER PAYSOVERTIME MISC & 1/2 TIME
SALARY SAVINGS
LUMP SUM PAYSLUMP SUM PAYMENT
BENEFITSCAFETERIA ALLOWANCE PT
UNEMPLOYMENT EXPENSE
CAFETERIA ALLOWANCE FT
PENSION EE NORMAL COST …
PENSION ER NORMAL COST …
RETIREMENT PART TIME/TEMP
PENSION EE CONTRIB MISC
PENSION UAL REQUIRED MISC
PENSION UAL DISCRETIONAR…
CAR ALLOWANCE
CELL PHONE STIPEND
RHS $2.50 CONTRIBUTION
LIFE INSURANCE
EMP ASSISTANCE PROGRAM
MEDICARE FRINGES
SURVIVOR BENEFIT
COMPENSATED ABSENCES
$1,833,591
$0
$0
$1,130,194
$1,110,253
$19,941
$729
$729
$0
$0
$0
$702,668
$0
$318
$218,869
$95,054
$77,779
$318
($145,755)
$257,851
$1,706,802
$0
$0
$1,046,031
$1,002,845
$43,186
$2,886
$2,886
$0
$27,000
$27,000
$630,885
$1,459
$0
$213,282
$81,707
$77,607
$368
($134,581)
$231,853
$1,889,879
$1,014
$1,014
$1,227,238
$1,134,854
$92,384
($50,000)
$0
($50,000)
$0
$0
$711,627
$0
$0
$245,872
$89,902
$102,184
$520
($157,738)
$263,160
$2,092,708
$1,328,146
$1,231,193
$96,953
($44,982)
$4,800
($49,782)
$0
$0
$809,544
$246,257
$104,392
$122,734
$647
($168,562)
$296,231
10.73%
-100.00%
-100.00%
8.22%
8.49%
4.95%
-10.04%
0.00%
-0.44%
-0.00%0.00%
13.76%0.00%
0.00%
0.16%
16.12%
20.11%
24.42%
6.86%
12.57%
$106,154
$4,814
$8,165
$16,399
$978
$194
$17,285
$1,544
$42,701
$80,896
$4,813
$7,444
$6,342
$951
$186
$16,454
($151)
$42,255
$88,131
$4,800
$8,640
$3,806
$1,155
$228
$21,247
$0
$39,720
$102,021
$4,800
$8,640
$24,989
$1,155
$216
$22,931
$0
$43,091
15.76%
-0.00%
0.00%
556.57%
0.00%
-5.26%
7.93%
0.00%
8.49%
Total $1,833,591 $1,706,802 $1,889,879 $2,092,708 10.73%
$0
$0
$0
$0
100
4/29/2020 M&O BreakdownHUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESSERVCES OTHER PRINT VEND…
SERVICES PROF & TECH NOC
SERVICES ADMINISTRATIVE
SERVICES PROFESSIONAL
SERVICES PHYSICALS
SERVICES CITY PRINT CONTR…
SUPPLIES & MATERIALSEMPLOYEE RECOGNITION
SUPPLIES OFFICE NOC
SPECIAL DEPT EXPENSE NOC
III PROGRAM
WELLNESS PROGRAM
TRAVEL & TRAININGTRAVEL & MEETINGS NOC
TRAINING
TRAINING CITY WIDE
GENERAL EXPENSESADVERT & PUB RELATIONS
POSTAGE FREIGHT EXPERSS …
POSTAGE/FREIGHT/EXPRESS …
PUBLICATIONS & DUES NOC
TUITION REIMBURSEMENT
$510,211
$320,481
$36
$31,773
$244,346
$0
$43,038
$1,288
$27,606
$11,479
$6,533
$1,080
$325
$8,189
$83,052
$7,906
$9,486
$65,660
$79,072
$5,728
$568,253
$358,223
$0
$121,029
$184,902
$0
$48,644
$3,648
$37,551
$8,845
$11,806
$594
$0
$16,306
$92,299
$7,546
$5,185
$79,568
$80,180
$6,832
$811,966
$521,308
$0
$0
$329,266
$145,000
$41,542
$5,500
$49,458
$16,458
$15,000
$1,000
$0
$17,000
$128,500
$8,000
$10,500
$110,000
$112,700
$6,000
$729,966
$479,308
$287,266
$145,000
$41,542
$5,500
$49,458
$16,458
$15,000
$1,000
$0
$17,000
$88,500
$8,000
$10,500
$70,000
$112,700
$6,000
-10.10%
-8.06%
0.00%
0.00%
-12.76%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
-31.13%
0.00%
0.00%
-36.36%
0.00%
0.00%
$2,954
$0
$2,599
$67,791
$3,374
$0
$1,533
$68,441
$0
$2,500
$5,700
$98,500
$0
$2,500
$5,700
$98,500
0.00%
0.00%
0.00%
0.00%
Total $510,211 $568,253 $811,966 $729,966 -10.10%
$0
$0
101
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HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEGENERAL INSURANCE
ANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL LIABILITYINSURANCE
UNINSURED CLAIMS CHARGE
INSURANCE RESERVEBENEFITS
RECRUITING
OUTSIDE COUNSEL ADVISORY
CAPITAL EXPENDITURESOFFICE EQUIPMENT
$314,981
$48,841
$68,219
$30,991
$143,123
$23,807
$0
$0
$207,060
$23,042
$86,760
$97,258
$1,548
$1,548
$300,677
$78,214
$65,309
$42,200
$99,033
$15,921
$0
$0
$301,314
$36,081
$164,590
$100,643
$4,688
$4,688
$334,731
$0
$63,900
$48,737
$118,838
$24,144
$61,173
$17,939
$255,824
$20,000
$165,824
$70,000
$5,000
$5,000
$342,678
$74,025
$40,425
$127,294
$20,776
$56,029
$24,129
$252,915
$20,000
$162,915
$70,000
$5,000
$5,000
2.37%0.00%
15.85%
-17.05%
7.12%
-13.95%
-8.41%
34.51%
-1.14%
0.00%
-1.75%
0.00%
0.00%
0.00%
Total $523,589 $606,679 $595,555 $600,593 0.85%
$0
102
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1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ADMINISTRATION01025005SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
01025251SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
RISK MANAGEMENT & BENEFITS
01025252SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
$0
$0
$0
$0
$0
$1,730,061
$1,099,818
$238,513
$390,182
$1,548
$1,137,330
$733,773
$271,698
$131,859
$41,315
$32,138
$9,177
$0
$0
$1,933,670
$1,146,960
$326,060
$455,962
$4,688
$906,749
$527,704
$233,016
$146,029
$2,975,728
$1,889,879
$490,294
$590,555
$5,000
$0
$0
$0
$0
$0
$0
$0
$0
$0
$3,423,267
$2,092,708
$729,966
$595,593
$5,000
$0
$0
$0
$0
$0
$0
15.04%
10.73%
48.88%
0.85%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Total $2,867,391 $2,881,734 $2,975,728 $3,423,267 15.04%
HUMAN RESOURCES BUDGET BY DIVISION
PERSONNEL MGMT & RECRUITMENT
$0
$0
$0
103
104
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FINANCE DEPARTMENT
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
GENERAL FUND
GENERAL FUND
GENERAL FUND
GENERAL FUND
ADMINISTRATION
FINANCIAL PLANNING
FINANCIAL REPORTING
REVENUE DIVISION
$1,241,085
$1,798,982
$1,048,246
$4,146,156
$1,267,988
$1,817,969
$1,057,896
$4,205,363
$1,212,456
$1,932,096
$1,131,018
$5,161,256
$1,414,020
$2,134,254
$1,158,595
$4,867,100
16.62%
10.46%
2.44%
Total $8,234,469 $8,349,216 $9,436,826 $9,573,969
-5.70%
1.45%
$9,573,969
Budget to Previous Year Actuals
$8M$8M$9M$10MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $11K (0.11%)
ISF $1M (14.68%)
$2M (25.05%)
S&B $6M (60.16%)
M&O
Account Capital ISF M&O S&B
Top Non-Personnel Budgeted Items for FY21
ObjectPARKING METER CONTRACT
SERVICES PROFESSIONAL
SERVICES AUDIT
POSTAGE/FREIGHT/EXPRESS NOC
SERVICES ACCOUNTING
TRAVEL & MEETINGS NOC
TRAINING
SUPPLIES CHECKS/INVOICES/FOR…
SERVICES CITY PRINT CONTRACT
SUPPLIES OFFICE NOC
$1,438,044
$711,627
$51,500
$45,380
$42,000
$18,250
$16,750
$11,600
$10,800
$10,650
Adopted Budget:
% of General Fund Budget
9.57M (4.35%)
$210M (95.65%)
Finance Other General Fund Departments
105
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FINANCE DEPARTMENT EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ACCOUNTANTACCOUNTANT - SENIORACCOUNTING MANAGERADMIN ASST-CONFIDNTLBUDGET ANALYSTBUDGET ANALYST, SRBUDGET MANAGERBUYERBUYER, SRDEPUTY FINANCE DIRFINANCE DCTR/TREASFISCAL CLERKFISCAL CLERK - SRFISCAL SPEC-CONFFISCAL SPECIALISTLICENSE SUPERVISORPRCH & CNTR ADMINSTRREVENUE AUDITORREVENUE MANAGER
2.002.001.001.002.001.001.001.001.001.001.002.006.001.006.001.001.001.001.00
2.002.001.001.002.001.001.000.001.001.001.002.006.001.006.001.001.001.001.00
2.002.001.001.002.001.001.000.001.001.001.002.006.001.006.001.001.001.001.00
$189,643$225,275$170,849$88,558$189,502$131,347$160,991$71,789$103,207$184,071$242,447$113,631$415,719$71,146$499,005$96,246$131,347$101,158$170,849
$960$2,760
$960$960$1,320$540$960$5,760
$1,800
$1,020$960
$960
$44,774$44,774$22,387$22,387$44,774$22,387$22,387$22,387$22,387$22,387$22,387$44,774$134,322$22,387$134,322$22,387$22,387$22,387$22,387
$6,963$9,961$8,836$4,674$8,522$3,180$7,045$2,635$5,366$9,520$12,539$5,128$19,803$2,612$24,763$5,030$6,793$4,220$8,836
$18,613$14,870$11,336$6,449$17,105$3,210$8,418$3,680$5,566$11,391$14,920$6,524$30,920$3,971$33,756$7,178$8,541$5,457$11,036
$259,993$294,880$214,368$124,828$259,902$161,085$199,802$101,811$137,066$228,329$298,053$170,057$602,565$100,116$691,846$131,861$170,029$133,222$214,068Total33.00 32.00 32.00 $3,356,780 $18,960 $738,771 $156,429 $222,941 $4,493,880
Title FY 21FTE FY 20FTE FY19FTE Base Pay Retirement Other Benefit TOTALS
FISCAL CLERK - SR PTFISCAL SPECIALIST PTSTUDENT AIDE
1.851.701.00
1.851.701.00
1.561.701.00
$105,174$112,058$31,333
$4,695$5,000$1,268
$1,854$1,974$501
$111,722$119,032$33,101Total4.55 4.55 4.26 $248,565 $10,962 $4,328 $263,855
FINANCE DEPARTMENT EMPLOYEE INFORMATION- PART TIME
106
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FINANCE SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIES
BENEFITS
SPECIAL PAYS
LUMP SUM PAYS
OTHER PAYS
MAINTENANCE & OPERATIONSCONTRACT SERVICES
GENERAL EXPENSES
SUPPLIES & MATERIALS
TRAVEL & TRAINING
UTILITIES
MAINTENANCE & REPAIR
OPERATIONAL SAVINGS
INTERNAL SERVICE CHARGEINTERNAL SVC CHARGE
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$4,960,128
$3,062,275
$1,880,930
$6,980
$0
$9,943
$1,954,550
$1,845,992
$45,278
$14,278
$38,685
$5,999
$4,318
$0
$1,302,680
$1,302,680
$17,111
$17,111
$5,136,363
$3,119,921
$1,921,721
$8,686
$81,000
$5,035
$1,998,342
$1,890,492
$45,078
$15,141
$36,242
$5,535
$5,854
$0
$1,206,196
$1,206,196
$8,315
$8,315
$5,494,164
$3,449,480
$2,024,578
$8,760
$0
$11,346
$2,606,355
$2,675,180
$53,518
$27,993
$45,155
$6,816
$3,507
($205,814)
$1,321,862
$1,321,862
$14,445
$14,445
$5,759,354
$3,614,057
$2,252,134
$5,160
$0
($111,997)
$2,397,901
$2,257,591
$58,662
$36,325
$35,000
$6,816
$3,507
$0
$1,405,814
$1,405,814
$10,900
$10,900
4.83%
4.77%
11.24%
-41.10%0.00%
-1087.11%
-8.00%
-15.61%
9.61%
29.76%
-22.49%
0.00%
0.00%
-100.00%
6.35%
6.35%
Total $8,234,469 $8,349,216 $9,436,826 $9,573,969
-24.54%
-24.54%
1.45%
SALARIES & BENEFITS MAINTENANCE &OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES$5.0M$2.0M$1.3M$5.1M$2.0M$1.2M$5.5M$2.6M$1.3M$5.8M$2.4M$1.4MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
107
6/15/2020 Finance S&B Breakdown
1/1
FINANCE SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUS
SALARIES PART TIME
SPECIAL PAYSCERTIFICATION PAY
BILINGUAL PAY
OTHER PAYSOVERTIME MISC & 1/2 TIME
SALARY & BENEFITS SAVINGS
LUMP SUM PAYSLUMP SUM PAYMENT
BENEFITSCAFETERIA ALLOWANCE FT
PENSION EE NORMAL COST …
PENSION ER NORMAL COST …
PENSION EE CONTRIB MISC
PENSION UAL REQUIRED MISC
PENSION UAL DISCRETIONAR…
CAR ALLOWANCE
CELL PHONE STIPEND
RHS $2.50 CONTRIBUTION
LIFE INSURANCE
EMP ASSISTANCE PROGRAM
UNEMPLOYMENT EXPENSE
MEDICARE FRINGES
SURVIVOR BENEFIT
COMPENSATED ABSENCES
$4,957,241
$3,062,275
$2,974,667
$87,608
$6,980
$1,565
$5,415
$9,943
$9,943
$0
$0
$0
$1,878,043
$623,123
$290,248
$184,879
($393,450)
$673,976
$277,469
$4,813
$5,134,087
$3,119,921
$2,984,212
$135,709
$8,686
$1,565
$7,121
$5,035
$5,035
$0
$81,000
$81,000
$1,919,445
$625,689
$288,196
$201,641
($397,783)
$734,799
$256,376
$4,813
$5,489,173
$3,449,480
$3,225,053
$224,427
$8,760
$1,560
$7,200
$11,346
$21,800
($10,454)
$0
$0
$2,019,587
$715,264
$309,599
$247,973
($425,256)
$696,045
$233,099
$4,800
$5,759,354
$3,614,057
$3,365,492
$248,565
$5,160
$1,560
$3,600
($111,997)
$26,160
($138,157)
$0
$0
$2,252,134
$738,771
$331,449
$304,000
($468,059)
$822,126
$283,138
$4,800
4.92%
4.77%
4.35%
10.76%
-41.10%
0.00%
-50.00%
-1087.11%
20.00%
1221.57%
0.00%
0.00%
11.51%
3.29%
7.06%
22.59%
10.07%
18.11%
21.47%
$6,740
$44,112
$3,242
$641
$0
$48,195
$4,428
$109,627
$7,539
$34,188
$3,206
$626
$0
$50,553
($92)
$109,694
$7,680
$53,163
$3,361
$665
$0
$60,545
$0
$112,649
$8,640
$45,872
$3,361
$631
$0
$62,363
$0
$115,043
-0.00%
-13.72%
-0.00%
-5.11%0.00%
2.13%
Total $4,957,241 $5,134,087 $5,489,173 $5,759,354 4.92%
12.5%
3.00%
0.00%
108
4/29/2020 Finance M&O BreakdownFINANCE SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESRENTAL/PROP & EQUIP NOC
SERVICES ACCOUNTING
SERVICES AUDIT
SERVICES PROF & TECH NOC
SERVCES OTHER PRINT VEND…
SERVICES CITY PRINT CONTR…
PARKING METER CONTRACT
UTILITIESTELECOMM DATALINES
UTILITIES TELEPHONE
UTILITIES ELECTRICITY
SUPPLIES & MATERIALSSUPPLIES OFFICE NOC
SUPPLIES COMP SOFTWARE
SUPPLIES CHECKS/INVOICES/…
SPECIAL DEPT SUPPLIES NOC
SPECIAL DEPT EXPENSE NOC
MAINTENANCE & REPAIRAUTOMOTIVE FUEL/WASH
MAINT & REPAIR EQUIP
PRINTER MAINT/SUPPLIES
TRAVEL & TRAININGTRAVEL & MEETINGS NOC
TRAINING
GENERAL EXPENSESADVERT & PUB RELATIONS
POSTAGE FREIGHT EXPERSS …
PUBLICATIONS & DUES NOC
UNIFORM EXPENSE
SOFTWARE LICENSE RENEWAL
HARDWARE/MONITOR/PRIN…
$1,954,550
$1,845,992
$4,026
$36,561
$44,815
$545,559
$0
$6,482
$1,208,549
$5,999
$380
$1,844
$3,775
$14,278
$9,713
$0
$1,603
$673
$2,289
$4,318
$1,998,342
$1,890,492
$3,646
$41,121
$48,990
$522,020
$0
$8,875
$1,265,840
$5,535
$342
$936
$4,257
$15,141
$9,165
$0
$1,788
$96
$4,092
$5,854
$2,813,014
$2,673,180
$3,539
$45,000
$50,000
$910,212
$0
$8,300
$1,656,129
$6,816
$456
$1,860
$4,500
$27,993
$11,718
$2,500
$9,600
$500
$3,675
$3,507
$2,397,901
$2,257,591
$3,620
$42,000
$51,500
$711,627
$0
$10,800
$1,438,044
$6,816
$456
$1,560
$4,800
$36,325
$10,650
$10,000
$11,600
$400
$3,675
$3,507
-14.76%
-15.55%
2.29%
-6.67%
3.00%
-
-
21.82%
0.00%
30.12%
13.17%
0.00%
0.03%
-16.13%
6.67%
29.76%
-9.11%
300.00%
20.83%
-20.00%
0.00%
0.00%
$591
$3,378
$349
$38,685
$24,586
$14,099
$45,278
$0
$35,820
$7,263
$504
$1,691
$0
$934
$4,109
$811
$36,242
$22,475
$13,767
$45,078
$0
$38,723
$3,914
$222
$1,881
$338
$1,007
$1,500
$1,000
$48,000
$24,500
$23,500
$53,518
$500
$39,518
$9,810
$540
$3,150
$0
$1,007
$1,500
$1,000
$35,000
$18,250
$16,750
$58,662
$500
$45,380
$9,090
$542
$3,150
$0
0.00%
0.00%
0.00%
-27.08%
-25.51%
-28.72%
9.61%
0.00%
14.83%
-7.34%
0.37%
0.00%0.00%
Total $1,954,550 $1,998,342 $2,813,014 $2,397,901 -14.76%
109
6/15/2020 Finance Capital/ISF BreakdownFINANCE SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
EQUIP MAINT ISF
VEHICLE REPLACE ISF
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
PARKING EQUIP CONTRIB
GENERAL INSURANCE
UNINSURED CLAIMS CHARGE
CAPITAL EXPENDITURESSOFTWARE LICENSES
OFFICE EQUIPMENT
COMPUTER EQUIPMENT
SOFTWARE LICENSE NEW
OFFICE FURNITURE/FIXTURES
$1,302,680
$171,772
$70,645
$9,886
$6,376
$524,507
$63,647
$354,954
$100,893
$0
$17,111
$5,000
$4,432
$7,679
$0
$0
$1,206,196
$167,669
$111,237
$31,227
$5,319
$292,433
$65,825
$354,954
$177,532
$0
$8,315
$5,000
$188
$1,986
$185
$956
$1,321,862
$165,879
$113,408
$31,595
$5,319
$334,991
$93,610
$400,000
$136,910
$40,150
$14,445
$0
$4,100
$8,345
$1,000
$1,000
$1,405,814
$210,365
$104,191
$10,500
$16,871
$365,237
$104,837
$400,000
$135,472
$58,341
$10,900
$3,100
$6,300
$1,000
$500
6.35%
26.82%
-8.13%
217.18%
9.03%
11.99%
0.00%
-1.05%
45.31%
-24.54%
0.00%
-
-
Total $1,319,791 $1,214,511 $1,336,307 $1,416,714
-24.39%
24.51%
0.00%
50.00%
6.02%
$0
-66.77%
110
6/15/2020 Finance Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ADMINISTRATION01030005SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
FINANCIAL PLANNING01030301SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
FINANCIAL REPORTING01030302SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
REVENUE DIVISION0103031SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
0103032SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
$1,241,085
$962,179
$120,453
$148,507
$9,946
$1,798,982
$1,440,363
$67,958
$289,765
$896
$1,048,246
$811,168
$89,804
$146,610
$664
$2,391,358
$1,267,988
$918,591
$189,573
$153,403
$6,421
$1,817,969
$1,537,893
$29,181
$250,895
$0
$1,057,896
$831,737
$102,244
$123,915
$0
$2,378,481
$1,212,456
$930,298
$132,754
$143,404
$6,000
$1,932,096
$1,608,257
$51,509
$271,485
$845
$1,131,018
$882,515
$111,050
$136,453
$1,000
$2,678,592
$1,414,020
$943,201
$314,000
$151,819
$5,000
$2,134,254
$1,802,263
$35,052
$296,939
$0
$1,158,595
$902,714
$100,800
$154,281
$800
$2,741,605
16.62%
1.39%
136.53%
5.87%
-16.67%
10.46%
12.06%
-31.95%
9.38%
-100.00%
2.44%
2.29%
-9.23%
13.07%
-20.00%
2.35%
$1,746,418
$277,400
$361,935
$5,605
$1,754,798
$0
$1,398,935
$355,863
$0
$1,848,142
$226,681
$301,764
$1,894
$1,826,882
$0
$1,450,663
$376,219
$0
$2,073,094
$248,895
$350,003
$6,600
$2,482,664
$0
$2,062,147
$420,517
$0
$2,111,176
$233,645
$391,684
$5,100
$2,125,495
$0
$1,714,404
$411,091
1.84%
-6.13%
11.91%
-22.73%
-14.39%0.00%
Total $8,234,469 $8,349,216 $9,436,826 $9,573,969
-16.86%
-2.24%
0.00%
1.45%
FINANCE BUDGET BY DIVISION
$0
111
112
7/13/2020 Expenditure Overview
1/1
POLICE DEPARTMENT
Fund/Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
GENERAL FUND
DETECTIVES
FLEET MAINTENANCE
PATROL
POLICE CHIEF
SUPPORT SERVICES
TRAFFIC
OTS GRANT FUND
UNDEFINED
SLESF GRANT FUND
UNDEFINED
$59,270,184
$9,308,266
$1,879,274
$27,480,197
$2,529,746
$12,030,064
$6,042,637
$241,955
$241,955$181,075
$181,075
$63,139,575
$11,093,274
$1,705,255
$29,200,487
$2,666,912
$12,065,145
$6,408,502
$261,581
$261,581$195,834
$195,834
$66,037,194
$12,443,037
$1,704,558
$30,138,133
$1,926,117
$12,801,573
$7,023,776
$0
$0$165,000
$165,000
$67,002,345
$12,616,515
$1,707,550
$30,271,855
$2,667,499
$12,651,430
$7,087,495
$0
$0$200,000
$200,000
1.46%
1.39%
0.18%
0.44%
38.49%
-1.17%
0.91%0.00%
0.00%
21.21%
21.21%
Total $59,693,214 $63,596,990 $66,202,194 $67,202,345 1.51%
$67,202,345
Budget to Previous Year Actuals
$60M$64M$66M$67MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Proposed
BUDGET BY ACCOUNT TYPE
ISF $7.5M (11.16%)
$5M (7.26%)
$55M (81.57%)
M&O
S&B
Account Capital ISF M&O S&B
Adopted Budget:
% of General Fund Budget
67M (30.48%)
$153M (69.52%)
Proposed Police Other General Fund Departments
Top Non-Personnel Budgeted Items for FY21
SERVICES PROFESSIONAL
CONTRACT SERVICES HELICOPTER
SOFTWARE LICENSE RENEWAL
AUTOMOTIVE FUEL/WASH
PORAC RET MED TRUST
SALARY REIMBURSEMENT
TELECOMM DATALINES
MAINT & REPAIR BUILDING
PC REPLACEMENT
UNIFORM EXPENSE
$892,271
$530,000
$392,320
$326,435
$231,631
$200,000
$193,167
$189,039
$188,271
$186,473
113
4/27/2020 EE INFO
1/1
POLICE DEPARTMENT EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ADMIN ASST-POLICE…ANIMAL CONTROL O…ANIMAL CTRL OFFR -…CIV CUSTODY SUPRVI…
CIVILIAN SUPERVISOR
CRIME ANALYST - SR
CRIME PREVNT SPECI…CRIME SCENE INVESTGCRIME SCENE INVST-…CUSTODY OFFICERELECTRONICS SPECLSTEMERGENCY SRVS C…IT ANALYST
PD CIV INVESTIGATOR
PD COMM SVC OFCR …
PD FISCAL SVC/FAC MGPD INFO TECH COORDPD PC SYSTEMS MNGRPOLICE ASST CHIEFPOLICE CHIEF
1.004.001.001.00
2.00
1.00
3.003.001.008.001.001.001.00
3.00
3.00
1.003.001.002.001.00
1.004.001.001.00
2.00
1.00
3.003.001.008.001.001.001.00
3.00
3.00
1.003.001.002.001.00
1.004.001.001.00
2.00
1.00
3.003.001.008.001.001.001.00
3.00
3.00
1.003.001.002.001.00
$88,558$309,692$92,880$95,984
$215,278
$73,574
$244,378$255,464$92,058$575,900$103,787$107,271$107,790
$255,464
$239,558
$123,112$372,446$152,413$423,822$244,430
$960$25,269$9,902$9,892
$17,106
$960
$18,419$23,533$10,283$34,981$10,951$9,141$9,288
$17,782
$19,050
$9,849$33,978$17,157$43,683$960
$22,387$79,900$19,975$19,975
$39,950
$19,975
$59,925$59,925$19,975$159,800$19,975$19,975$19,975
$59,925
$59,925
$19,975$59,925$19,975$45,919$22,387
$4,580$17,364$5,935$6,171
$13,237
$3,553
$13,746$16,090$5,902$27,739$6,631$6,729$6,767
$15,588
$14,838
$7,569$23,508$9,816$68,320$35,623
$6,543$29,717$10,419$10,784
$18,303
$6,714
$31,448$28,342$10,615$61,158$11,126$10,818$18,742
$28,127
$23,099
$12,628$36,644$12,296$25,652$17,046
$123,028$461,943$139,111$142,806
$303,873
$104,776
$367,916$383,354$138,833$859,578$152,471$153,934$162,563
$376,886
$356,470
$173,133$526,501$211,657$607,396$320,447POLICE COMM SVC O…
POLICE DISPATCHER
POLICE DISPATCHER-SR
POLICE LIEUTENANT
POLICE MECHANIC IIPOLICE MECHANIC -SRPOLICE OFFICERPOLICE SERGEANTPOLICE SUPP SVC AD…RANGEMASTER-ARM…
STATION OFFICER
26.00
11.00
3.00
8.00
1.001.00112.0025.001.001.00
1.00
26.00
11.00
3.00
8.00
1.001.00111.0025.001.001.00
1.00
27.00
11.00
3.00
8.00
1.001.00111.0025.001.001.00
1.00
$1,624,318
$854,427
$284,224
$1,358,276
$61,764$85,934$11,627,514$3,581,888$179,411$80,264
$80,545
$99,620
$66,719
$30,678
$230,542
$5,308$9,233$1,520,147$524,142$9,175$5,720
$3,376
$519,350
$219,725
$59,925
$159,800
$19,975$19,975$2,237,201$499,375$22,387$19,975
$19,975
$84,500
$48,388
$18,024
$230,736
$2,899$5,491$2,168,626$595,201$9,279$3,716
$4,837
$198,886
$90,800
$30,250
$107,608
$6,091$10,220$1,157,191$281,724$11,129$7,301
$9,007
$2,526,675
$1,280,060
$423,101
$2,086,962
$96,037$130,853$18,710,678$5,482,331$231,381$116,976
$117,741
Total 232.00 231.00 232.00 $23,992,425 $2,827,804 $4,647,406 $3,481,407 $2,320,428 $37,269,471
Title FY 21FTE FY 20FTE FY19FTE Base Pay Retirement Other Benefit TOTALS
POLICE CADETPOLICE CSO PTPOLICE DISPATCHER PTPOLICE OFCR CONTRACT
POLICE RESERVE OFFIC
1.706.152.220.44
4.36
1.706.152.220.44
4.36
1.705.152.220.44
4.36
$55,681$434,789$181,712$49,796
$311,341
$2,088$22,487$9,398
$11,675
$838$6,304$2,635$722
$4,684
$58,607$463,580$193,745$50,518
$327,700
Total 14.87 14.87 13.87 $1,033,319 $45,649 $15,183 $1,094,150
POLICE DEPARTMENT EMPLOYEE INFORMATION- PART TIME
114
4/29/2020 Character Breakdown for GL
1/1
POLICE DEPARTMENT SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSBENEFITS
REGULAR SALARIES
SPECIAL PAYS
OTHER PAYS
LUMP SUM PAYS
INTERNAL SERVICE CHARGEINTERNAL SVC CHARGE
MAINTENANCE & OPERATIONSCONTRACT SERVICES
GENERAL EXPENSES
MAINTENANCE & REPAIR
SUPPLIES & MATERIALS
UTILITIES
TRAVEL & TRAINING
GRANT OPERATING
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$50,170,066
$21,836,296
$22,290,653
$2,047,649
$3,995,468
$0
$5,195,019
$5,195,019
$4,321,562
$1,540,217
$885,047
$733,712
$536,796
$369,448
$256,342
$0
$6,567
$6,567
$52,661,010
$22,523,666
$23,118,450
$2,611,557
$4,392,578
$14,759
$6,217,114
$6,217,114
$4,706,284
$1,703,021
$946,979
$825,944
$520,302
$376,362
$333,676
$0
$12,582
$12,582
$54,249,219
$24,209,449
$24,819,764
$2,732,432
$2,487,574
$0
$7,163,908
$7,163,908
$5,413,587
$2,169,553
$975,680
$845,405
$670,309
$428,939
$323,701
$0
$28,112
$28,112
$54,811,214
$26,529,714
$25,025,744
$2,809,345
$446,411
$0
$7,499,448
$7,499,448
$4,878,988
$1,845,067
$936,825
$819,786
$575,022
$384,057
$318,231
$7,695
$7,695
1.04%
9.58%
0.83%
2.81%
-82.05%
0.00%
4.68%
4.68%
-9.88%
-14.96%
-3.98%
-3.03%
-14.22%
-10.46%
-1.69%0.00%
-72.63%
-72.63%
Total $59,693,214 $63,596,990 $66,854,826 $67,202,345 0.51%
SALARIES & BENEFITS INTERNAL SERVICE CHARGE MAINTENANCE &OPERATIONS CAPITAL EXPENDITURES$50M$53M$54M$7M$55M$7MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
$0
115
4/29/2020 S&B BreakdownPOLICE DEPARTMENT SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUSSALARIES SAFETYSALARIES PART TIMESPECIAL PAYSNIGHT DIFFERENTIAL MISCCERTIFICATION MISCCERTIFICATION PAYBILINGUAL PAYLONGEVITY PAY SAFETYMATRON PAYSCHOLASTIC ACHIEVEMENTEDUCATION RETENTIONHOLIDAY PAY MISCELLANEOUSHOLIDAY PAY SAFETYPMA LEADERSHIP COMPENSATIONLONGEVITY PAY MISCMOTOR OFFICER PAYCANINE PAYSAFETY CERTIFICATION PAYOTHER PAYSCATASTROPHIC LEAVEOVERTIME MISC & 1/2 TIMEOVERTIME SAFETY & 1/2 TIMEOVERTIME SAFTY & 1/2 TIMESALARY REIMBURSEMENTSALARY & BENEFIT SAVINGS
LUMP SUM PAYSLUMP SUM PAYMENTBENEFITSPERS ARREARS MISCCAFETERIA ALLOWANCE FTCAFETERIA ALLOWANCE PTPENSION EE NORMAL COST MISCPENSION EE NORMAL COST SAFETYPENSION ER NORMAL COST MISCPENSION ER NORMAL COST SAFETYRETIREMENT PART TIME/TEMPPENSION EE CONTRIB MISCPENSION EE CONTRIB SAFETYPENSION UAL REQUIRED MISCPENSION UAL REQUIRED SAFETYPENSION UAL DISCRETIONARY MISCPENSION UAL DISCRETIONARY SFTYCELL PHONE STIPENDRHS $2.50 CONTRIBUTIONLIFE INSURANCEEMP ASSISTANCE PROGRAMMEDICARE FRINGESPORAC RET MED TRUSTDEFERRED COMP CITY CONTRIBCOMPENSATED ABSENCES
$50,170,066$22,290,653$6,270,280$15,176,008$844,365$2,047,649$54,246$0$0$55,178$83,669$4,486$725,876$141,204$211,783$687,160$30,011$0$42,291$11,745
$52,661,010$23,118,450$6,757,183$15,681,437$679,830$2,611,557$53,022$0$20,718$57,435$196,101$4,943$773,748$84,436$225,061$695,157$33,214$0$85,422$32,893
$54,249,219$24,819,764$6,674,092$17,143,507$1,002,165$2,732,432$50,147$0$21,376$55,200$91,522$6,500$791,318$84,072$226,559$777,276$34,820$114,566$89,555$32,794
$54,811,214$25,025,744$6,625,874$17,366,552$1,033,319$2,809,345$50,147$50$23,022$62,400$110,558$6,500$822,209$84,007$228,457$789,895$33,803$122,395$88,104$33,898
1.04%0.83%-0.72%1.30%3.11%2.81%0.00%0.00%7.70%13.04%20.80%
0.00%3.90%-0.08%0.84%1.62%-2.92%6.83%-1.62%3.37%$0$3,995,468$13,670$753,597$2,745,852$301,274$181,075$0
$0$0$21,836,296$188,717$3,923,948$29,490$659,632$1,513,212$459,675$3,024,433$8,454
$349,407$4,392,578$0$815,931$3,123,484$257,329$195,834$0
$14,759$14,759$22,523,666$0$4,130,521$24,799$673,451$1,634,605$522,135$3,260,918$6,230
$356,727$2,487,574$0$446,675$1,878,399$22,500$165,000
$0$0$24,209,449$0$4,638,140$0$720,231$1,801,701$623,260$3,682,001$1,996
$353,901$446,411
$536,010$1,859,512$0$195,000($2,144,111)
$0$0$26,529,714
$4,647,406$0$722,367$1,887,458$663,523$3,934,030$13,763
-0.79%-82.05%0.00%
20.00%-1.01%-100.00%18.18%
8470.00%
0.00%0.00%
9.58%0.00%
0.20%0.00%
0.30%4.76%6.46%6.84%589.55%($895,344)($2,353,089)$1,601,872$8,438,247$659,473$2,741,528$54,795$316,807$22,584$4,498$417,652$216,584$0$803,128
($942,461)($2,474,693)$1,618,151$8,476,584$564,585$2,962,100$78,122$225,807$23,565$4,640$456,481$226,731$239,003$812,392
($985,502)($2,696,808)$1,688,176$8,830,861$565,358$2,974,073$79,260$365,872$24,368$4,817$478,740$231,630$347,656$833,619
($971,105)($2,722,981)$1,784,914$10,072,051$614,723$3,468,797$79,156$328,557$24,369$4,566$479,548$232,831$425,162$840,578
-1.46%0.97%5.73%14.06%8.73%16.63%-0.13%-10.20%0.01%-5.22%0.17%0.52%22.29%0.83%Total $50,170,066 $52,661,010 $54,249,219 $54,811,214 1.04%
$0
$0
116
4/29/2020 M&O Breakdown
1/1
POLICE DEPARTMENT SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE& OPERATIONSCONTRACT SERVICESRENTAL/PROP & EQUIP NOCSERVICES PROF & TECH NOCSERVICES PROFESSIONALSERVICES JANITORIALCONTRACT SERVICES HELICOPTERSERVICES CITY PRINT CONTRACTCOMPUTER CONSULTANTSANIMAL SHELTER CONTRACTSOTHER AGENCY FEESUTILITIESTELECOMM DATALINESUTILITIES TELEPHONEUTILITIES NATURAL GASUTILITIES ELECTRICITYUTILITIES WATERSUPPLIES & MATERIALSSUPPLIES OFFICE NOCSUPPLIES COPY MACHINESUPPLIES AUTO PARTS EXPNSSPECIAL DEPT SUPPLIES NOCPRISIONER CUSTODY EXPENSEPHOTO EXPENSESHOOTING RANGE SUPPLIESS.W.A.T. SUPPLIESCANINE SUPPLIESTOOLS INSTRUMENTS ETCSPECIAL DEPT EXPENSE NOCCOMPUTER SUPPLY MEMORY/HDANIMAL SHELTER SUPPLIESHOMELESS ASSISTANCEMAINTENANCE & REPAIRSUPPLIES JANITORIAL NOCAUTOMOTIVE FUEL/WASHAUTO EXTERIOR MAINTCOLLISION CONTINGNCY FUNDMAINT & REPAIR EQUIPMAINT & REPAIR EQUIPMENTPRINTER MAINT/SUPPLIESMAINT & REPAIR BUILDINGMAINT & REPAIR NOCSEWER USE FEE/PROP TAXSEWER FEES: FIXED + USE
$4,321,562$1,540,217$36,266$517,821$223,251$59,384$480,764$13,772$200$122,868$85,891$369,448$213,582$16,034$3,278$132,219$4,335$536,796$43,581$10,676
$4,706,284$1,703,021$38,291$627,929$254,380$92,998$459,375$19,719$22,515$122,596$65,218$376,362$202,491$29,420$4,499$134,707$5,245$520,302$48,522$10,176
$5,413,587$2,169,553$37,282$914,499$277,732$129,879$550,000$15,416$6,108$149,630$89,007$428,939$201,049$40,858$5,000$174,720$7,312$670,309$63,236$13,000
$4,878,988$1,845,067$37,282$635,533$256,738$131,123$530,000$15,416$6,108$153,860$79,007$384,057$193,167$33,858$5,000$144,720$7,312$575,022$66,215$13,000
-9.88%-14.96%0.00%-30.50%-7.56%0.96%-3.64%0.00%0.00%2.83%-11.24%-10.46%-3.92%-17.13%0.00%-17.17%0.00%-14.22%4.71%0.00%$52,177$130,710$28,295$0$69,098$57,357$11,722$5,170$62,241$37,583$25,866$2,320$733,712$12,512$292,693$61,679$53,967$30,159$22,196$37,359
$49,152$103,050$39,767$3,285$65,493$53,131$13,333$3,351$79,002$30,341$18,731$2,968$825,944$11,683$366,796$65,513$86,864$32,038$16,765$86,248
$59,995$176,039$42,500$3,500$106,170$51,623$12,590$4,990$82,666$24,000$25,000$5,000$845,405$13,000$326,435$87,768$72,000$33,705$45,126$48,000
$59,995$130,633$42,500$3,500$62,800$51,623$12,590$500$82,666$24,000$25,000$0$819,786$13,000$326,435$87,768$72,000$33,271$45,126$38,150
0.00%-25.79%0.00%0.00%-40.85%-0.00%0.00%-89.98%0.00%0.00%0.00%-100.00%-3.03%0.00%0.00%0.00%0.00%-1.29%0.00%-20.52%$210,042$77$13,028$0
$256 342
$146,364$170$13,186$317
$333 676
$205,123$1,477$12,438$333
$323 701
$189,039$1,477$13,186$333
$318 231
-7.84%0.00%6.01%0.00%
1 69%Total $4,321,562 $4,706,284 $5,413,587 $4,878,988 -9.88%
117
4/29/2020 Duplicate of M&O Breakdown
1/1
POLICE DEPARTMENT SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
TRAVEL & TRAININGTRAVEL & MEETINGS NOCTRAININGTRAINING POSTTRAINING CITY WIDESTANDRDS FOR TRNING & COR…GENERAL EXPENSESADVERT & PUB RELATIONSPOSTAGE FREIGHT EXPERSS NOCPUBLICATIONS & DUES NOCUNIFORM EXPENSESOFTWARE LICENSE RENEWALHARDWARE/MONITOR/PRINTERNETWORK EQUIPMENTPC REPLACEMENTHARDWARE MAINTENANCE
$256,342$13,869$133,833$101,203$2,984$4,453$885,047$38,197$11,639$14,237$173,832$372,823$18,420$36,326$199,617$19,956
$333,676$45,938$144,909$127,867$8,638$6,324$946,979$39,339$37,914$17,260$166,887$385,203$40,989$54,468$189,179$15,740
$323,701$20,270$151,343$136,991$5,514$9,583$975,680$32,395$55,000$22,363$208,631$388,567$27,000$37,996$188,271$15,457
$318,231$17,770$151,343$136,991$5,514$6,613$936,825$31,945$35,000$22,363$186,473$392,320$27,000$37,996$188,271$15,457
-1.69%-12.33%0.00%0.00%0.00%-30.99%-3.98%-1.39%-36.36%0.00%-10.62%0.97%0.00%0.00%0.00%0.00%Total $4,321,562 $4,706,284 $5,413,587 $4,878,988 -9.88%
118
4/26/2020 Capital/ISF Breakdown
1/1
POLICE DEPARTMENT SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
WORKERS' COMP ISF SAFETY
NON CAPITAL EQUIPMENT
VEHICLE REPLACE ISF
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL INSURANCE
GENERAL LIABILITY INSURA…
UNINSURED CLAIMS CHARGE
CAPITAL EXPENDITURESFITNESS EQUIPMENT
EQUIPMENT N.O.C.
OFFICE FURNITURE/FIXTURES
$5,195,019
$1,308,595
$176,720
$988,256
$141,445
$550,500
$311,410
$86,945
$1,631,148
$0
$0
$6,567
$5,059
$1,508
$0
$6,217,114
$1,228,265
$448,561
$1,177,637
$141,445
$550,500
$410,958
$384,482
$1,820,095
$55,171
$0
$12,582
$5,488
$7,094
$0
$7,163,908
$1,223,872
$583,649
$1,491,095
$141,445
$550,500
$501,314
$545,716
$1,586,413
$57,751
$482,153
$28,112
$5,000
$2,695
$20,417
$7,499,448
$1,553,581
$549,955
$1,442,944
$141,445
$550,500
$522,679
$454,783
$1,540,080
$56,088
$687,393
$7,695
$5,000
$2,695
$0
4.68%
26.94%
-5.77%
-3.23%
0.00%
0.00%
4.26%
-16.66%
-2.92%
-2.88%
42.57%
-72.63%
0.00%
0.00%
-100.00%
Total $5,201,586 $6,229,696 $7,192,020 $7,507,143 4.38%
119
6/12/2020 Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
DETECTIVES01035355SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESFLEET MAINTENANCE01035356SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGEPATROL01035353SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGEPOLICE CHIEF0103511SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE01035351SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGESUPPORT SERVICES0103522SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE01035352SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESTRAFFIC01035354SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESUNDEFINED11035SALARIES & BENEFITSMAINTENANCE & OPERATIONSCAPITAL EXPENDITURES11135SALARIES & BENEFITS
$9,308,266$8,624,218$117,913$566,135$0
$1,879,274$220,570$623,665$1,035,039
$27,480,197$25,058,935$791,950$1,629,312
$184,201$164,766$13,697
$11,093,274$9,939,597$180,259$973,418$0
$1,705,255$242,107$733,217$729,931
$29,200,487$25,740,466$804,180$2,655,841
$211,884$172,651$15,197
$12,443,037$10,998,281$170,613$1,274,143$0
$1,704,558$266,921$703,424$734,213
$30,138,133$25,970,246$1,188,714$2,979,173
$228,475$183,588$16,330
$12,616,515$11,096,593$152,567$1,367,354$0
$1,707,550$277,172$694,813$735,565
$30,271,855$26,281,143$870,744$3,119,968
$232,549$184,994$16,330
1.39%0.89%-10.58%7.32%0.00%
0.18%3.84%-1.22%0.18%
0.44%1.20%-26.75%4.73%
1.78%0.77%0.00%$5,738$2,345,545$2,122,100$70,555$152,890
$2,011,740$1,001,376$976,180$34,184$10,018,324$7,275,410$1,349,468$1,386,879$6,567
$6,042,637$5,279,914$377,881$384,842
$24,036$2,455,028$2,133,504$79,301$242,223
$2,269,398$1,058,644$1,072,701$138,053$9,795,747$7,462,523$1,422,696$897,946$12,582
$6,408,502$5,456,564$396,272$555,666
$28,557$1,697,642$2,018,951($586,231)$264,922
$2,432,404$1,270,133$977,419$184,852$10,369,169$7,515,436$1,774,497$1,052,687$26,549
$7,023,776$5,900,533$476,319$645,361
$31,225$2,434,950$2,074,613$84,417$275,920
$2,376,885$1,211,109$963,440$202,335$10,274,546$7,573,506$1,605,761$1,087,584$7,695
$7,087,495$5,917,083$490,915$679,497
9.34%43.43%2.76%-114.40%4.15%
-2.28%-4.65%-1.43%9.46%-0.91%0.77%-9.51%3.32%-71.02%
0.91%0.28%3.06%5.29%$0
$241,955$241,702$253$0$181,075$181,075
$0
$261,581$259,120$2,461$0$195,834$195,834
$1,563
$0$0$0$0$165,000$165,000
$0
$0$0$0$0$200,000$200,000
-100.00%
0.00%0.00%0.00%0.00%
21.21%21.21%Total $59,693,214 $63,596,990 $66,202,194 $67,202,345 1.51%
POLICE DEPARTMENT BUDGET BY DIVISION
120
6/16/2020 Duplicate of ACKERMANASSET FORFEITURE FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ASSET FORFEITUREFUND UNDEFINED $36,834 $472,943 $40,000 $40,000 0.00%
Total $36,834 $472,943 $40,000 $40,000 0.00%
$40,000
Budget to Previous Year Actuals
$0.47MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
M&O $40K (100%)
Account Capital M&O S&B
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESSUPPLIES & MATERIALSMAINTENANCE & REPAIRTRAVEL & TRAININGGENERAL EXPENSESCAPITAL EXPENDITURES
$0
$18,772
$0
$1,000
$17,062
$0
$0
$28,251
$0
$9,582
$0
$435,110
$0
$30,000
$0
$10,000
$0
$0
$0
$30,000
$0
$10,000
$0
$0
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Total $36,834 $472,943 $40,000 $40,000 0.00%
121
4/29/2020 PD EQUIPPOLICE EQUIPMENT FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
POLICE EQUIPMENTFUND UNDEFINED $981,360 $909,060 $806,776 $675,309 -16.30%
Total $981,360 $909,060 $806,776 $675,309 -16.30%
$675,309
Budget to Previous Year Actuals
$0.98M$0.91M $0.81M$0.68MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $675K (100%)
Account Capital M&O
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESSERVICES PROF & TECH NOC
SUPPLIES & MATERIALSSPECIAL DEPT SUPPLIES NOC
CAPITAL EXPENDITURESCAPITAL EXPENDITURESROLLING EQUIPMENT
EQUIPMENT N.O.C.
DEPRECIATION EXPENSE
CAP AQUISTN EXP REVERSAL
COST OF FIXED ASSETS SOLD
$7,146
$2,996
$2,996
$4,150
$4,150
$974,214
$974,214
$206,459
$582,045
$460,672
($274,962)
$0
$0
$0
$0
$0
$0
$909,060
$909,060
$705,388
$312,363
$540,142
($648,833)
$0
$0
$0
$0
$0
$0
$806,776
$806,776
$636,713
$170,063
$0
$0
$0
$0
$0
$0
$0
$0
$675,309
$675,309
$546,309
$129,000
$0
$0
$0
0.00%
0.00%
0.00%
0.00%
0.00%
-16.30%
-16.30%
-14.20%
-24.15%0.00%
0.00%
0.00%
Total $981,360 $909,060 $806,776 $675,309 -16.30%
122
NEWPORT BEACH POLICE DEPARTMENT
FY 21 Vehicle Replacement Report
Unit #Year Make Model
Current
Miles Projected
Replacement
Make
Replacement
Model
Replacement
Cost Sales Rev Upfit Cost Requested
2012 2016 FORD EXPLORER 73948 89716 FORD EXPLORER $ 38,790 1,500$ 12,000$ 50,790$
2019 2017 FORD EXPLORER 76666 78642 FORD EXPLORER $ 38,790 1,500$ 12,000$ 50,790$
2020 2017 FORD EXPLORER 70927 82291 FORD EXPLORER $ 38,790 1,500$ 12,000$ 50,790$
2021 2017 FORD EXPLORER 66607 77133 FORD EXPLORER $ 38,790 1,500$ 12,000$ 50,790$
2026 2017 FORD EXPLORER 70452 81595 FORD EXPLORER $ 38,790 1,500$ 12,000$ 50,790$
2034 2017 FORD EXPLORER 71671 81841 FORD EXPLORER $ 38,790 1,500$ 12,000$ 50,790$
2137 2010 FORD CROWN VIC 61032 64002 FORD EXPLORER $ 38,790 1,500$ 12,000$ 50,790$
2130 2008 FORD CROWN VIC 86638 90000 FORD EXPLORER $ 38,790 1,500$ 12,000$ 50,790$
2104 2015 BMW R1200RTP 72009 78976 BMW R1250RTP $ 32,325 1,500$ 7,000$ 39,325$
2126 2015 BMW R1200RTP 77608 87499 BMW R1250RTP $ 32,325 1,500$ 7,000$ 39,325$
2128 2016 BMW R1200RTP 72565 83129 BMW R1250RTP $ 32,325 1,500$ 7,000$ 39,325$
1833 2009 FORD XLT SUPERCAB 93896 98774 TBD TBD $ 32,325 1,500$ 6,000$ 38,325$
1802 2012 FORD CROWN VIC 65815 75815 TBD TBD $ 32,325 1,500$ 6,000$ 38,325$
$ 21,615 N/A N/A 21,615$
$ 52,750 5,000$ N/A 52,750$
Total 15 546,309$ 24,500$ 129,000$ 675,309$
Replace worn-out vehicle-mounted patrol rifles
Double the number of 40mm Less-Lethal weapons available to Patrol Officers (increase by 10)
123
124
6/12/2020 Expenditure Overview
1/1
FIRE DEPARTMENT
$54,790,911
Budget to Previous Year Actuals
$50M$51M$53M$55MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $0M (0.57%)
ISF $7M (12.83%)
$4M (6.74%)M&O
S&B$44M (79.86%)
Account Capital ISF M&O S&B
Adopted Budget:
% of General Fund Budget
54.79M (24.93%)
165.07M (75.07%)
Top Non-Personnel Budgeted Items for FY21
OTHER AGENCY FEES
NON CAPITAL EQUIPMENT
SPECIAL DEPT SUPPLIES NOC
EQUIPMENT N.O.C.
SERVICES FUEL MODIFICATION
DISPOSABLE MEDICAL SUPPLIES
AUTOMOTIVE FUEL/WASH
AMBULANCE BILLING
MAINT & REPAIR EQUIPMENT
SERVICES CONTRACT
$841,733
$360,100
$238,115
$225,879
$225,810
$214,250
$199,006
$155,000
$143,842
$141,260
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
GENERAL FUND
GENERAL FUND
GENERAL FUND
GENERAL FUND
GENERAL FUND
GENERAL FUND
GENERAL FUND
ADMINISTRATION
EMERGENCYMEDICAL SERVICES
EMERGENCYPREPAREDNESS
FIRE OPERATIONS
FIRE PREVENTION
JUNIORLIFEGUARDS
LIFEGUARDOPERATIONS
$1,243,503
$8,929,932
$282,789
$31,573,636
$885,752
$1,061,182
$5,531,889
$1,318,181
$9,240,958
$271,973
$32,987,248
$906,744
$945,584
$5,749,419
$1,017,266
$8,880,711
$291,590
$33,956,404
$1,689,720
$1,112,239
$6,151,460
$1,559,579
$8,804,947
$273,521
$34,891,893
$1,633,094
$1,083,537
$6,544,340
53.31%
-0.85%
-6.20%
2.75%
-3.35%
-2.58%
6.39%
Total $49,508,683 $51,420,107 $53,099,390 $54,790,911 3.19%
Fire Department Other General Fund Departments
125
4/27/2020 EE INFO
1/1
FIRE DEPARTMENT EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ADMIN ASST-FIRE CHFADMINISTR MANAGERASSISTANT, DEPTDEPUTY CDD DIRECT…
EMS DIVISION CHIEF
FF PM 112HR 17.25%
FF PM 112HR 22.25%FIRE ASSISTANT CHIEFFIRE BATT CHIEF 112FIRE BATT CHIEF 80FIRE CAPTAIN 112 HRSFIRE CHIEFFIRE CPTN EMS (7.5%)
FIRE CPTN OPS (7.5%)
FIRE ENGINEER 112 HR
FIRE FACILITY COORDFIRE MARSHALFIREFIGHTER 112 HRSFISCAL CLERK - SRLG CAPTAIN + 7.5%
1.001.003.000.00
1.00
11.00
29.001.003.001.0029.001.001.00
1.00
30.00
1.000.8011.001.001.00
1.001.003.000.10
1.00
3.00
33.001.003.001.0029.001.001.00
1.00
30.00
1.000.8015.001.001.00
1.001.003.000.10
1.00
33.001.003.001.0029.001.001.00
1.00
30.00
1.000.8018.001.001.00
$69,328$123,032$196,323$0
$161,032
$979,488
$3,413,553$199,101$507,054$187,447$3,634,514$240,238$138,037
$138,037
$3,281,114
$90,098$119,721$1,018,320$57,773$114,815
$960
$0
$960
$27,944
$310,220$27,636$53,679$33,291$449,992$960$13,804
$23,466
$365,299
$960$480$84,261$1,800$8,555
$22,387$22,387$67,161
$22,387
$259,325
$683,675$23,575$70,725$23,575$683,675$22,387$23,575
$23,575
$707,250
$23,575$11,194$259,325$22,387$21,427
$2,546$6,363$9,325$0
$6,718
$187,322
$605,263$37,465$93,485$36,722$670,404$40,117$24,682
$26,082
$592,642
$3,308$6,243$188,646$2,187$19,096
$3,881$6,539$13,136$0
$18,379
$54,022
$231,354$13,554$33,449$13,059$239,740$14,351$9,360
$9,366
$230,547
$6,906$7,857$68,670$3,335$8,329
$98,142$159,282$285,945$0
$209,476
$1,508,101
$5,244,065$301,331$758,393$294,094$5,678,326$318,053$209,458
$220,526
$5,176,853
$124,847$145,495$1,619,221$87,483$172,223LG OPS ASST CHIEF
LIFE SAFETY SPEC II
LIFE SAFETY SPEC III
LIFEGUARD BATT CHI…
LIFEGUARD CAPTAIN
1.00
4.00
1.00
2.00
8.00
1.00
4.00
1.00
2.00
8.00
1.00
4.00
1.00
2.00
8.00
$160,985
$439,431
$126,092
$266,772
$807,728
$8,390
$27,248
$11,258
$18,784
$36,196
$20,700
$94,300
$23,575
$42,854
$171,416
$27,543
$21,446
$7,136
$44,206
$131,474
$8,934
$29,837
$8,963
$14,321
$60,454
$226,552
$612,261
$177,025
$386,936
$1,207,268Total143.80 143.90 143.90 $16,470,034 $1,506,144 $3,346,412 $2,790,423 $1,108,343 $25,221,356
Title FY 21FTE FY 20FTE FY19FTE Base Pay Retirement Other Benefit TOTALS
LIFE SAFETY III, PTLIFEGUARD CADETLIFEGUARD ILIFEGUARD IILIFEGUARD IIILIFEGUARD OFFICER PT
LIFEGUARD TRAINEE
SUPPORT SERVICES AID
0.750.8717.7616.142.972.25
1.38
1.00
0.750.8717.7616.142.972.25
1.38
1.00
0.750.8717.6615.292.972.25
1.38
1.00
$71,144$23,760$772,630$832,861$153,259$177,845
$37,688
$47,354
$2,612$891$28,974$31,232$5,747$33,109
$1,413
$2,328
$1,032$357$11,623$12,529$2,306$9,308
$567
$919
$74,788$25,009$813,227$876,623$161,312$246,441
$39,669
$50,601
Total 43.12 43.12 42.17 $2,116,542 $106,307 $38,641 $2,287,669
FIRE DEPARTMENT EMPLOYEE INFORMATION- PART TIME
$0
$0
$0
126
4/29/2020 Character Breakdown for GL
1/1
FIRE DEPARTMENT SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSBENEFITS
REGULAR SALARIES
OTHER PAYS
SPECIAL PAYS
LUMP SUM PAYS
INTERNAL SERVICE CHARGEINTERNAL SVC CHARGE
MAINTENANCE & OPERATIONSCONTRACT SERVICES
SUPPLIES & MATERIALS
MAINTENANCE & REPAIR
GENERAL EXPENSES
UTILITIES
TRAVEL & TRAINING
GRANT OPERATING
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$40,955,570
$16,570,662
$17,087,502
$5,877,488
$1,419,918
$0
$5,102,945
$5,102,945
$3,183,092
$1,147,471
$662,156
$694,591
$257,213
$220,356
$201,305
$0
$267,076
$267,076
$42,622,172
$17,214,439
$17,421,850
$6,524,168
$1,430,843
$30,872
$5,240,100
$5,240,100
$3,298,525
$1,163,763
$635,667
$762,795
$336,848
$217,963
$181,489
$0
$259,310
$259,310
$42,880,835
$17,899,984
$18,827,661
$4,623,228
$1,508,962
$21,000
$6,096,283
$6,096,283
$4,136,125
$1,807,712
$722,895
$797,574
$356,661
$239,417
$211,866
$0
$386,329
$386,329
$43,750,802
$19,720,895
$18,749,346
$3,749,356
$1,531,205
$0
$7,032,147
$7,032,147
$3,694,082
$1,688,527
$648,598
$634,747
$320,927
$230,917
$170,366
$313,879
$313,879
2.03%
10.17%
-0.42%
-18.90%
1.47%
-100.00%
15.35%
15.35%
-10.69%
-6.59%
-10.28%
-20.42%
-10.02%
-3.55%
-19.59%
0.00%
-18.75%
-18.75%
Total $49,508,683 $51,420,107 $53,499,572 $54,790,911 2.41%
SALARIES & BENEFITS INTERNAL SERVICE CHARGE MAINTENANCE &OPERATIONS CAPITAL EXPENDITURES$40.9M$42.6M$42.9M$6.1M$43.8M$7.0MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
$0
127
4/29/2020 S&B BreakdownFIRE DEPARTMENT SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUSSALARIES SAFETYSALARIES PART TIMESPECIAL PAYSSPECIAL ASSIGNMENT PAYFIRE TILLER PAYCERTIFICATION PAYEMT PAYBILINGUAL PAYLONGEVITY PAY SAFETYSCHOLASTIC ACHIEVEMENTHOLIDAY PAY SAFETYSAFETY CERTIFICATION PAYOTHER PAYSOVERTIME MISC & 1/2 TIMEOVERTIME SAFETY & 1/2 TIMEOVERTIME PLANNEDOVERTIME VACATION RELIEFOVERTIME UNCONTROLLEDFIRE FLSA OTSTAND BY PAYSALARY & BENEFITS SAVINGSLUMP SUM PAYSLUMP SUM PAYMENTBENEFITSPERS ARREARS MISCCAFETERIA ALLOWANCE FTCAFETERIA ALLOWANCE PTPENSION EE NORMAL COST MISCPENSION EE NORMAL COST SAFETYPENSION ER NORMAL COST MISCPENSION ER NORMAL COST SAFETYRETIREMENT PART TIME/TEMPPENSION EE CONTRIB MISCPENSION EE CONTRIB SAFETYPENSION UAL REQUIRED MISCPENSION UAL REQUIRED SAFETYPENSION UAL DISCRETIONARY MISCPENSION UAL DISCRETIONARY SFTYCAR ALLOWANCECELL PHONE STIPENDRHS $2.50 CONTRIBUTIONANBOL EQUIP ALLOWANCEANBOL CANCER SCREENINGLMA SUNBLOCK & SUNGLASSLIFE INSURANCEEMP ASSISTANCE PROGRAMUNEMPLOYMENT EXPENSEMEDICARE FRINGESPARS DC 401ASURVIVOR BENEFITDEFERRED COMP CITY CONTRIBCOMPENSATED ABSENCES
$40,955,570$17,087,502$1,440,339$13,895,247$1,751,916$1,419,918$57,040$22,488$308,596$17,377$26,908$87,972$594,571$291,547$13,419$5,877,488$155,942$93,268$183,555$2,587,046
$42,622,172$17,421,850$1,463,851$14,173,198$1,784,801$1,430,843$50,738$23,429$303,940$19,726$30,154$100,349$576,446$296,095$29,966$6,524,168$180,004$76,497$157,457$2,612,344
$42,880,835$18,827,661$1,428,776$15,460,874$1,938,011$1,508,962$51,354$20,600$60,867$10,000$28,986$111,271$623,802$315,466$286,616$4,623,228$0$4,939$1,270,935$1,988,809
$43,750,802$18,749,346$1,382,830$15,427,819$1,938,697$1,531,205$47,640$20,600$10,664$10,000$27,000$155,568$610,579$330,566$318,588$3,749,356$0$0$1,394,310$2,386,570
2.03%-0.42%-3.22%-0.21%0.04%1.47%-7.23%0.00%-82.48%0.00%-6.85%39.81%-2.12%4.79%11.16%-18.90%0.00%-100.00%9.71%20.00%$2,516,340$273,849$67,488$0$0$0$16,570,662$25,310$2,804,946$18,530$108,078$1,406,824$92,185$2,841,177$71,394($168,627)($1,874,596)$281,409$7,244,670$115,852
$3,200,524$242,473$54,869$0$30,872$30,872$17,214,439$0$2,834,795$23,478$111,281$1,438,377$102,955$2,915,693$72,683($177,314)($1,961,684)$283,427$7,601,808$98,889
$1,004,066$286,083$68,396$0$21,000$21,000$17,899,984$0$3,100,666$15,795$125,556$1,584,445$126,984$3,185,061$70,058($197,220)($2,054,039)$325,296$7,652,972$108,940
$1,204,880$343,300$80,340($1,660,044)$0$0$19,720,895
$3,370,907$16,227$128,764$1,565,103$142,737$3,389,438$68,258($202,537)($2,196,282)$362,774$8,722,383$124,938
20.00%20.00%17.46%-0.00%-100.00%-100.00%10.17%0.00%8.72%2.74%2.56%-1.22%12.41%6.42%-2.57%2.70%6.93%11.52%13.97%14.69%$2,354,533$0$18,683$216,033$33,400$2,868$5,400$14,843$2,984$27,057$347,714$21,121$18,618$0$540,256
$2,656,413$189$17,718$181,740$31,000($85)$5,300$14,510$2,893$9,054$376,663$20,729($1,416)$56$555,287
$2,577,381$360$17,916$245,616$34,900$10,000$5,700$15,221$3,010$0$340,578$23,463$0$2,254$579,071
$3,003,974$0$18,300$198,495$34,900$10,000$5,700$15,206$2,849$0$341,297$0$0$4,508$592,956
16.55%-100.00%2.14%-19.18%0.00%0.00%0.00%-0.10%-5.35%0.00%0.21%-100.00%0.00%100.00%2.40%Total $40,955,570 $42,622,172 $42,880,835 $43,750,802 2.03%
$0
128
4/29/2020 M&O Breakdown
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSGENERAL EXPENSESSOFTWARE LICENSE RENEWALUNIFORMS/PROTECTIVE GEARUNIFORM EXPENSEPUBLICATIONS & DUES NOCPOSTAGE FREIGHT EXPERSS NOCADVERT & PUB RELATIONSTRAVEL & TRAININGTRAINING CERTTRAININGTRAINING/EDUCATIONTRAVEL & MEETINGS NOCTRAINING CITY WIDEMAINTENANCE & REPAIRSEWER FEES: FIXED + USESEWER USE FEE/PROP TAXMAINTENANCE & REPAIR NOCLG TOWER MAINT/REPLACEFIRE STATION 8 MAINT/REPAIRFIRE STATION 7 MAINT/REPAIRFIRE STATION 6 MAINT/REPAIRFIRE STATION 5 MAINT/REPAIRFIRE STATION 4 MAINT/REPAIRFIRE STATION 3 MAINT/REPAIRFIRE STATION 2 MAINT/REPAIRFIRE STATION 1 MAINT/REPAIRMAINTENANCE & REPAIR BLDGPRINTER MAINT/SUPPLIESMAINT & REPAIR EQUIPAUTOMOTIVE FUEL/WASHSUPPLIES JANITORIAL NOCSUPPLIES & MATERIALSDISPOSABLE MEDICAL SUPPLIESFIRE INVESTIGATIONSSTATION OPERATIONSSPECIAL DEPT EXPENSE NOCTOOLS INSTRUMENTS ETCCERT PROGRAM SUPPLIESSPECIAL DEPT SUPPLIES NOCSUPPLIES CHECKS/INVOICES/FRMSSUPPLIES COMP SOFTWARESUPPLIES OFFICE NOCFIRE EXPLORER PROGRAMUTILITIESUTILITIES WATERUTILITIES ELECTRICITYUTILITIES NATURAL GASUTILITIES TELEPHONETELECOMM DATALINESCONTRACT SERVICESAMBULANCE BILLINGOTHER AGENCY FEESSERVICES CITY PRINT CONTRACTSERVICES CONTRACTSERVICES PHYSICALSSERVICES JANITORIALSERVICES FUEL MODIFICATNSERVICES PROF & TECH NOC
$3,183,092$257,213$92$67,561$124,552$23,324$3,898$37,786$201,305$8,018$46,845$105,661$40,429$352$694,591$684$17,304$6,957$73,389$25,716
$3,298,525$336,848$46$194,136$92,755$15,522$3,537$30,852$181,489$4,750$57,746$72,779$46,214$0$762,795$1,540$13,095$3,922$3,321$36,990
$4,136,125$356,661$1,525$139,058$140,638$23,430$9,960$42,050$211,866$8,000$60,776$95,000$48,090$0$797,574$1,509$14,025$14,115$68,443$756
$3,694,082$320,927$1,225$139,058$126,154$20,030$4,960$29,500$170,366$5,000$54,276$75,000$36,090
$634,747$1,509$13,095$9,615$20,000$20,000
-10.69%-10.02%-19.67%0.00%-10.30%-14.51%-50.20%-29.85%-19.59%-37.50%-10.70%-21.05%-24.95%0.00%
-20.42%0.00%-6.63%-31.88%-70.78%2545.50%$27,413$16,585$14,963$11,125$32,774$15,921$14,499$67,135$3,624$156,380$184,779$25,343$662,156$242,452$12,926$26,617$103,205$18,988$20,947$215,161
$22,442$24,415$5,918$55,682$104,138$25,527$23,163$68,324$4,811$122,780$218,969$27,758$635,667$216,748$3,019$29,391$94,022$21,178$20,100$230,074
$1,649$789$228$1,085$1,031$892$0$263,300$7,478$180,675$216,786$24,813$722,895$229,187$10,000$35,959$121,635$21,000$20,000$242,815
$20,000$20,000$20,000$20,000$20,000$20,000$20,000$56,787$5,750$144,172$199,006$24,813$648,598$214,250$5,000$31,971$92,877$20,500$15,000$238,115
1112.86%2434.85%8671.93%1743.32%1839.86%2142.15%0.00%-78.43%-23.11%-20.20%-8.20%0.00%-10.28%-6.52%-50.00%-11.09%-23.64%-2.38%-25.00%-1.94%$71$3,001$14,527$4,261$220,356$19,494$85,874$10,678$69,057$35,253$1,147,471$168,124$680,736$5,412$68,481$72,632$6,352$0$115,628
$41$3,000$14,366$3,728$217,963$21,090$102,432$12,075$49,396$32,970$1,163,763$156,008$729,573$8,180$48,955$73,899$17,642$0$88,186
$2,890$5,500$28,909$5,000$239,417$26,060$101,279$11,655$57,848$42,575$1,807,712$155,000$841,733$7,229$216,000$106,023$26,626$225,810$198,081
$1,890$4,500$20,495$4,000$230,917$26,060$94,279$11,655$56,848$42,075$1,688,527$155,000$841,733$6,229$141,260$103,183$21,673$225,810$139,139
-34.60%-18.18%-29.11%-20.00%-3.55%0.00%-6.91%0.00%-1.73%-1.17%-6.59%0.00%0.00%-13.83%-34.60%-2.68%-18.60%0.00%-29.76%
Total $3,183,092 $3,298,525 $4,136,125 $3,694,082 -10.69%
FIRE DEPARTMENT SUMMARY BY ACCOUNT DETAIL
$0
129
4/29/2020 Capital/ISF Breakdown
1/1
FIRE DEPARTMENT SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
WORKERS' COMP ISF SAFETY
EQUIP MAINT ISF
NON CAPITAL EQUIPMENT
VEHICLE REPLACE ISF
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL INSURANCE
UNINSURED CLAIMS CHARGE
CAPITAL EXPENDITURESASSIST FF GRANT SCBA EQUIP
SOFTWARE LICENSE NEW
FITNESS EQUIPMENT
EQUIPMENT N.O.C.
OFFICE FURNITURE/FIXTURES
LG TOWER REPLACEMENT
$5,102,945
$856,958
$69,104
$576,143
$592,457
$231,100
$1,147,013
$868,333
$248,885
$512,952
$0
$267,076
$0
$0
$45,127
$221,949
$0
$0
$5,240,100
$822,336
$63,530
$737,787
$598,859
$231,100
$1,196,537
$625,863
$245,068
$719,020
$0
$259,310
$0
$0
$32,636
$222,816
$3,858
$0
$6,096,283
$838,468
$96,407
$1,044,083
$749,709
$231,100
$1,204,076
$841,702
$420,694
$518,105
$151,939
$386,329
$0
$0
$34,612
$321,392
$0
$30,325
$7,032,147
$1,100,871
$121,715
$1,216,770
$730,625
$360,100
$1,356,661
$876,758
$369,067
$628,787
$270,793
$313,879
$28,000
$225,879
$0
$60,000
15.35%
31.30%
26.25%
16.54%
-2.55%
55.82%
12.67%
4.16%
-12.27%
21.36%
78.22%
-18.75%0.00%
0.00%
-19.10%
-29.72%0.00%
97.86%
Total $5,370,021 $5,499,410 $6,482,612 $7,346,026 13.32%
$0
$0
130
6/12/2020 Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ADMINISTRATION01040005SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESEMERGENCY MEDICAL SERVICES01040404SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESEMERGENCY PREPAREDNESS01040403SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESFIRE OPERATIONS01040401SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESFIRE PREVENTION01040402SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESJUNIOR LIFEGUARDS01040405SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESLIFEGUARD OPERATIONS01040406SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES
$1,243,503$1,016,559$85,216$141,728$0
$8,929,932$7,331,202$648,403$897,498$52,829
$282,789$195,065$57,777$29,947$0
$31,573,636
$1,318,181$1,078,074$98,175$141,932$0
$9,240,958$7,529,633$600,987$1,014,457$95,881
$271,973$198,018$46,327$27,628$0
$32,987,248
$1,017,266$1,113,996($274,424)$177,694$0
$8,880,711$6,915,612$695,069$1,189,529$80,501
$291,590$193,012$55,380$43,198$0
$33,956,404
$1,559,579$1,283,098$85,554$190,927
$8,804,947$6,688,301$617,832$1,428,814$70,000
$273,521$194,337$42,300$36,884
$34,891,893
53.31%15.18%-131.18%7.45%0.00%
-0.85%-3.29%-11.11%20.12%-13.04%
-6.20%0.69%-23.62%-14.62%0.00%
2.75%$26,438,962$1,741,383$3,213,712$179,579
$885,752$794,401$3,769$85,580$2,002
$1,061,182$635,131$338,766$79,183$8,102
$5,531,889$4,544,250$307,778
$27,797,751$1,974,612$3,103,884$111,001
$906,744$818,425$569$87,750$0
$945,584$532,294$299,201$90,851$23,238
$5,749,419$4,667,977$278,654
$28,089,906$2,092,286$3,560,409$213,803
$1,689,720$1,152,762$387,335$149,623$0
$1,112,239$592,267$387,441$98,617$33,914
$6,151,460$4,823,280$392,856
$28,716,904$1,944,075$4,108,473$122,441
$1,633,094$1,113,838$351,935$167,321
$1,083,537$601,228$351,213$107,683$23,413
$6,544,340$5,153,096$301,174
2.23%-7.08%15.39%-42.73%
-3.35%-3.38%-9.14%11.83%0.00%
-2.58%1.51%-9.35%9.19%-30.96%
6.39%6.84%-23.34%$655,297$24,564 $773,598$29,190 $877,213$58,111 $992,045$98,025 13.09%68.69%Total $49,508,683 $51,420,107 $53,099,390 $54,790,911 3.19%
FIRE DEPARTMENT BUDGET BY DIVISION
$0
$0
$0
131
4/29/2020 fIRE EQUIPFIRE EQUIPMENT FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
FIRE EQUIPMENTFUND UNDEFINED $45,097 $49,722 $929,160 $142,000 -84.72%
Total $45,097 $49,722 $929,160 $142,000 -84.72%
$142,000
Budget to Previous Year Actuals
$0.93MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $142K (100%)
Account Capital
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
CAPITAL EXPENDITURESCAPITAL EXPENDITURESEQUIPMENT N.O.C.
DEPRECIATION EXPENSE
CAP AQUISTN EXP REVERSAL
$45,097
$45,097
$40,149
$42,259
($37,311)
$49,722
$49,722
$0
$49,722
$0
$929,160
$929,160
$929,160
$0
$0
$142,000
$142,000
$142,000
$0
$0
-84.72%
-84.72%
-84.72% 0.00%
0.00%
Total $45,097 $49,722 $929,160 $142,000 -84.72%
132
133
6/12/2020 Expenditure Overview
1/1
HARBOR DEPARTMENT
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
TIDE & SUBMERGEDLANDS FUND HARBORDEPARTMENT $7,523 $1,156,229 $1,352,280 $1,759,317 30.10%
Total $7,523 $1,156,229 $1,352,280 $1,759,317 30.10%
$1,759,317
Budget to Previous Year Actuals
$1M$1M$2MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
ISF $141K (8.04%)
$1M (31.86%)
S&B $1M (59.81%)
M&O
Account Capital ISF M&O S&B
Adopted Budget:
% of Tidelands Fund Budget
1.76M (59.54%)
1.2M (40.46%)
Harbor Department Other Tidelands Departments
Top Non-Personnel Budgeted Items for FY21
PROPERTY MANAGEMENT
MAINT & REPAIR NOC
SERVICES PROFESSIONAL
UTILITIES ELECTRICITY
AUTOMOTIVE FUEL/WASH
MAINT/REPAIR MARINAS
ADVERT & PUB RELATIONS
MARINA PARK MAINTENANCE
SERVCES OTHER PRINT VENDOR
UTILITIES WATER
$165,000
$100,000
$91,672
$42,000
$41,500
$25,000
$15,000
$15,000
$15,000
$12,000
134
4/27/2020 EE INFO
1/1
HARBOR EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
CITY HARBORMASTERCODE ENFRCMNT SPRVSR 1.001.00 1.000.00 1.001.00 $154,543$123,163 $5,760$3,180 $22,387$22,387 $6,447$6,485 $8,169$8,288 $197,306$163,503Total2.00 1.00 2.00 $277,706 $8,940 $44,774 $12,932 $16,457 $360,810
Title FY 21FTE FY 20FTE FY19 FTE Base Pay Retirement Other Benefit TOTALS
ASSISTANT, DEPT PTCODE ENFC OFCR TRNEEHARBOR SRVCS WORKERHARBOR SRVCS WRKR LD
0.501.504.752.64
0.750.005.502.64
0.750.005.502.64
$28,468$77,750$228,922$145,140
$1,815$2,855$10,957$6,476
$717$1,127$4,396$2,557
$31,000$81,732$244,274$154,173
Total 9.39 8.89 8.89 $480,280 $22,102 $8,797 $511,179
HARBOR EMPLOYEE INFORMATION- PART TIME
135
4/27/2020 Character Breakdown for GL
1/1
HARBOR SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIES
BENEFITS
SPECIAL PAYS
LUMP SUM PAYS
OTHER PAYS
MAINTENANCE & OPERATIONSCONTRACT SERVICES
MAINTENANCE & REPAIR
UTILITIES
GENERAL EXPENSES
SUPPLIES & MATERIALS
TRAVEL & TRAINING
INTERNAL SERVICE CHARGEINTERNAL SVC CHARGE
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$4,734
$5,233
($499)
$0
$0
$0
$2,789
$0
$10
$777
$2,002
$0
$0
$0
$0
$0
$0
$533,414
$461,528
$62,637
$0
$2,700
$6,549
$512,493
$275,995
$147,591
$48,769
$22,393
$15,784
$1,961
$105,697
$105,697
$4,625
$4,625
$706,214
$588,115
$118,099
$0
$0
$0
$619,380
$330,020
$176,844
$53,000
$40,898
$12,118
$6,500
$85,086
$85,086
$5,000
$5,000
$1,052,317
$757,986
$317,929
$2,220
$0
($25,819)
$560,522
$271,672
$181,600
$57,000
$31,750
$12,000
$6,500
$141,478
$141,478
$5,000
$5,000
49.01%
28.88%
169.21%
0.00%0.00%
-0.00%
-9.50%
-17.68%
2.69%
7.55%
-22.37%
-0.97%
0.00%
66.28%
66.28%
0.00%
0.00%
Total $7,523 $1,156,229 $1,415,680 $1,759,317 24.27%
Account Type
SALARIES & BENEFITS MAINTENANCE &OPERATIONS CAPITAL EXPENDITURES INTERNAL SERVICE CHARGE$0.53M$0.51M$0.71M$0.62M$1.05M$0.56MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
136
4/27/2020 S&B Breakdown
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HARBOR SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUS
SALARIES PART TIME
SPECIAL PAYSCERTIFICATION PAY
OTHER PAYSOVERTIME MISC & 1/2 TIME
SALARY & BENEFITS SAVINGS
LUMP SUM PAYSLUMP SUM PAYMENT
BENEFITSCAFETERIA ALLOWANCE FT
CAFETERIA ALLOWANCE PT
PENSION EE NORMAL COST …
PENSION ER NORMAL COST …
RETIREMENT PART TIME/TEMP
PENSION EE CONTRIB MISC
PENSION UAL REQUIRED MISC
PENSION UAL DISCRETIONAR…
CAR ALLOWANCE
CELL PHONE STIPEND
RHS $2.50 CONTRIBUTION
LIFE INSURANCE
EMP ASSISTANCE PROGRAM
UNEMPLOYMENT EXPENSE
MEDICARE FRINGES
SURVIVOR BENEFIT
COMPENSATED ABSENCES
$4,734
$5,233
$0
$5,233
$0
$0
$0
$0
$0
$0
$0
($499)
$0
$0
$0
$345
$44
($965)
$0
$0
$533,414
$461,528
$84,328
$377,200
$0
$0
$6,549
$6,549
$0
$2,700
$2,700
$62,637
$12,576
$9,411
$17,329
$25,097
$6,115
($38,254)
$0
$0
$706,214
$588,115
$151,432
$436,683
$0
$0
$0
$0
$0
$0
$0
$118,099
$22,352
$1,200
$12,761
$18,399
$14,758
($24,708)
$39,717
$13,301
$1,052,317
$757,986
$277,706
$480,280
$2,220
$2,220
($25,819)
$0
($25,819)
$0
$0
$317,929
$44,774
$0
$43,381
$56,142
$10,957
($75,560)
$153,642
$52,914
49.01%
28.88%
83.39%
9.98%
0.00%
0.00%
-0.00%0.00%
-0.00%0.00%
0.00%
169.21%
100.31%
$0
$0
$0
$0
$0
$0
$77
$0
$0
$4,075
$815
$0
$62
$12
$5,168
$6,884
$568
$12,779
$4,800
$960
$0
$105
$21
$0
$9,133
$0
$5,300
$4,800
$1,920
$1,416
$210
$39
$0
$13,574
$0
$9,720
-100.00%
239.95%
205.14%
-25.75%
205.81%
286.84%
297.82%
-0.00%
100.00%
0.00%
100.00%
85.71%0.00%
48.63%
0.00%
83.39%
Total $4,734 $533,414 $706,214 $1,052,317 49.01%
137
4/27/2020 M&O BreakdownHARBOR SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESPROPERTY MANAGEMENT
EQUIPMENT RENTAL
SERVICES PROFESSIONAL
SERVCES OTHER PRINT VEND…
MARINA PARK MGMT SERVI…
UTILITIESUTILITIES TELEPHONE
UTILITIES ELECTRICITY
UTILITIES WATER
SUPPLIES & MATERIALSSUPPLIES OFFICE NOC
SPECIAL DEPT SUPPLIES NOC
MAINTENANCE & REPAIRAUTOMOTIVE FUEL/WASH
MAINT & REPAIR NOC
MARINA PARK MAINTENANCE
MAINT/REPAIR MARINAS
SEWER FEES: FIXED + USE
TRAVEL & TRAININGTRAVEL & MEETINGS NOC
TRAINING
GENERAL EXPENSESADVERT & PUB RELATIONS
POSTAGE/FREIGHT/EXPRESS …
PUBLICATIONS & DUES NOC
UNIFORM EXPENSE
$2,789
$0
$0
$0
$0
$0
$0
$777
$0
$0
$777
$0
$0
$0
$10
$0
$0
$0
$0
$10
$512,493
$275,995
$150,370
$12,000
$51,891
$2,015
$59,719
$48,769
$2,171
$38,436
$8,162
$15,784
$1,641
$14,143
$147,591
$7,456
$114,940
$828
$24,278
$89
$619,380
$330,020
$216,650
$8,900
$89,470
$15,000
$0
$53,000
$3,000
$40,000
$10,000
$12,118
$2,618
$9,500
$176,844
$41,500
$100,304
$5,000
$29,940
$100
$560,522
$271,672
$165,000
$0
$91,672
$15,000
$0
$57,000
$3,000
$42,000
$12,000
$12,000
$2,500
$9,500
$181,600
$41,500
$100,000
$15,000
$25,000
$100
-9.50%
-17.68%
-23.84%
-100.00%
2.46%
0.00%
0.00%
7.55%
0.00%
5.00%
20.00%
-0.97%
-4.51%
0.00%
2.69%
0.00%
-0.30%
200.00%
-16.50%
0.00%
$0
$0
$0
$2,002
$0
$0
$0
$2,002
$1,961
$615
$1,346
$22,393
$12,509
$3,060
$300
$6,524
$6,500
$1,500
$5,000
$40,898
$16,648
$5,750
$3,500
$15,000
$6,500
$1,500
$5,000
$31,750
$15,000
$4,750
$2,000
$10,000
0.00%
0.00%
0.00%
-22.37%
-9.90%
-17.39%
-42.86%
-33.33%
Total $2,789 $512,493 $619,380 $560,522 -9.50%
138
4/27/2020 Capital/ISF Breakdown
1/1
HARBOR SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
EQUIP MAINT ISF
VEHICLE REPLACE ISF
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL LIABILITY INSURA…
UNINSURED CLAIMS CHARGE
CAPITAL EXPENDITURESOFFICE FURNITURE/FIXTURES
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$105,697
$0
$0
$8,253
$6,538
$49,699
$8,164
$33,043
$0
$4,625
$4,625
$85,086
$7,780
$5,868
$8,207
$6,538
$35,502
$11,666
$7,365
$2,160
$5,000
$5,000
$141,478
$9,878
$15,242
$12,000
$9,048
$53,896
$11,192
$21,125
$9,097
$5,000
$5,000
66.28%
26.97%
159.75%
46.22%
38.39%
51.81%
-4.06%
186.83%
321.16%
0.00%
0.00%
Total $0 $110,322 $90,086 $146,478 62.60%
139
6/12/2020 Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
HARBOR DEPARTMENT10045451SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
$7,523
$4,734
$2,789
$0
$0
$1,156,229
$533,414
$512,493
$105,697
$4,625
$1,352,280
$706,214
$557,980
$85,086
$3,000
$1,759,317
$1,052,317
$560,522
$141,478
$5,000
30.10%
49.01%
0.46%
66.28%
66.67%
Total $7,523 $1,156,229 $1,352,280 $1,759,317 30.10%
HARBOR BUDGET BY DIVISION
140
141
7/13/2020 Expenditure OverviewCOMMUNITY DEVELOPMENT DEPARTMENT
Fund/Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
COMM DEVL BLK GRANT FUND
CDBG
GENERAL FUND
ADMINISTRATION
BUILDING
CODE ENFORCEMENT
PLANNING
REAL PROPERTY
TIDE & SUBMERGED LANDS FUND
REAL PROPERTY
$111,070
$111,070
$11,644,415$1,604,655
$6,646,949
$822,842
$2,538,691
$31,278$23,549
$23,549
$123,847
$123,847
$12,173,841$1,834,992
$6,688,143
$853,457
$2,746,401
$50,848$8,035
$8,035
$128,602
$128,602
$13,153,346$1,825,316
$6,813,733
$901,997
$3,314,500
$297,800$0
$0
$117,311
$117,311
$12,525,476$1,786,670
$6,506,273
$757,013
$3,084,902
$390,617$0
$0
-8.78%
-8.78%
-4.77%-2.12%
-4.51%
-16.07%
-6.93%
31.17%0.00%0.00%
Total $11,779,034 $12,305,723 $13,281,948 $12,642,787 -4.81%
$12,642,787
Budget to Previous Year Actuals
$12M$12M$13M$13MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $25K (0.19%)
$1M (10.16%)
S&B $9M (74.13%)
ISF$2M (15.52%)
M&O
Account Capital ISF M&O S&B
Proposed Budget:
% of General Fund Budget
$207M (94.3%)
12.53M (5.7%)
Other General Fund Departments Community Development
Top Non-Personnel Budgeted Items for FY21
SERVICES PROFESSIONAL
ADMINISTRATIVE
RECORDS MANAGEMENT CONTR…
ADVERT & PUB RELATIONS
SOCIAL SERVICE PROVIDERS
PUBLICATIONS & DUES NOC
TRAINING
POSTAGE/FREIGHT/EXPRESS NOC
SERVICES CITY PRINT CONTRACT
CASP CERTIFICATION & TRAINING
$792,050
$60,311
$53,500
$47,000
$45,000
$36,150
$30,000
$25,000
$25,000
$20,000
142
4/27/2020 EE INFO
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COMMUNITY DEVELOPMENT EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ADMINISTR ANALYSTASSISTANT, ADMINASSISTANT, DEPTBLDG DEPT SPECIALIST
BLDG INSPC-PRINCPAL
BLDG INSPECTOR - SR
BLDG INSPECTOR IICIV ENG-PL CHK-PRINCIVIL ENG - PL CKCIVIL ENG SR - PL CKCIVIL ENG-PRINCIPALCODE ENFRCMNT OFCR ICODE ENFRCMNT OFR II
CODE ENFRCMNT SPRVSR
COMMUNITY DEVELP DIR
DEPUTY CDD DIRECTOREMP PLANS EXAMINERFIRE MARSHALPERMIT COUNTER SUPERPERMIT TECHNICIAN I
1.001.002.001.00
2.00
2.00
4.001.003.004.001.001.002.00
0.00
1.00
2.001.000.201.001.00
1.001.002.001.00
2.00
2.00
4.001.003.004.001.001.002.00
1.00
1.00
1.901.000.201.001.00
1.001.002.001.00
2.00
2.00
4.001.003.004.001.001.002.00
1.00
1.00
1.901.000.201.001.00
$88,875$85,470$128,556$85,601
$246,327
$223,524
$361,521$166,638$333,587$556,233$166,638$66,877$188,943
$0
$222,167
$360,606$129,691$29,930$103,838$68,868
$960$2,760
$9,180
$9,840
$6,840
$1,800$14,940$960$3,240$4,260
$0
$5,760
$10,920$5,520$480$4,080
$22,387$22,387$44,774$22,387
$44,774
$44,774
$89,548$22,387$67,161$89,548$22,387$22,387$44,774
$22,387
$44,774$22,387$11,194$22,387$22,387
$3,264$4,514$5,779$4,427
$12,972
$9,099
$13,899$8,618$12,315$26,534$8,618$2,555$9,893
$0
$11,490
$18,744$6,707$6,243$5,554$2,529
$6,139$6,206$9,422$7,026
$14,897
$13,915
$21,412$10,288$17,887$35,667$10,918$3,799$13,315
$0
$13,286
$23,229$8,759$7,857$8,191$3,858
$121,624$121,337$188,531$119,442
$328,150
$301,152
$493,219$207,931$432,750$722,923$209,521$98,858$261,185
$0
$275,091
$458,273$173,065$55,704$144,050$97,642PERMIT TECHNICIAN II
PLANNER - ASSISTANT
PLANNER - ASSOCIATE
PLANNER - PRINCIPAL
PLANNER - SENIORPLANNING MANAGERPLANNING TECHNICIANREAL PROPERTY ADMINSRECORDS SPECIALISTSYSTEMS & ADMIN MGR
4.00
3.00
3.00
1.00
2.001.001.001.001.001.00
4.00
3.00
3.00
1.00
2.001.001.001.001.001.00
4.00
3.00
3.00
1.00
2.001.001.001.001.001.00
$357,379
$272,157
$266,999
$137,899
$239,350$138,277$80,095$123,163$87,849$137,899
$4,920
$540
$960
$89,548
$67,161
$67,161
$22,387
$44,774$22,387$22,387$22,387$22,387$22,387
$17,600
$11,411
$10,324
$7,132
$12,380$7,152$2,941$6,370$4,544$7,132
$24,591
$17,370
$21,422
$9,405
$15,536$9,004$4,414$7,926$6,508$9,165
$494,038
$368,099
$365,906
$176,824
$312,039$176,820$109,837$160,386$121,287$177,544
Total 49.20 50.10 50.10 $5,454,960 $87,960 $1,108,157 $260,740 $361,411 $7,273,228
Title FY 21FTE FY 20FTE FY19 FTE Base Pay Retirement Other Benefit TOTALS
ADMINISTR ANALYST PT
ASSISTANT, DEPT PTBLDG INSPCTR II PTCODE ENFC OFCR TRNEEINTERNPERMIT TECH II - PTPLANNING TECH PTSTUDENT AIDE
0.75
1.001.500.751.200.501.003.50
0.75
1.001.500.751.200.501.003.50
0.00
0.752.250.750.260.500.003.85
$59,403
$54,224$151,947$38,875$44,990$44,070$64,581$104,464
$2,783
$2,420$2,790$1,822$1,687$2,279$3,027$4,531
$1,099
$955$1,102$719$677$639$1,195$1,818
$63,285
$57,599$155,838$41,956$47,354$46,988$68,804$110,812
Total 10.20 10.20 8.36 $562,553 $21,338 $8,204 $592,635
COMMUNITY DEVELOPMENT EMPLOYEE INFORMATION- PART TIME
$0
143
4/29/2020 Character Breakdown for GL
1/1
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIES
BENEFITS
SPECIAL PAYS
LUMP SUM PAYS
OTHER PAYS
INTERNAL SERVICE CHARGEINTERNAL SVC CHARGE
MAINTENANCE & OPERATIONSCONTRACT SERVICES
GENERAL EXPENSES
TRAVEL & TRAINING
SUPPLIES & MATERIALS
MAINTENANCE & REPAIR
UTILITIES
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$8,322,405
$5,042,639
$3,067,216
$57,072
$0
$155,478
$1,496,345
$1,496,345
$1,950,401
$1,634,366
$214,775
$26,999
$28,042
$35,987
$10,232
$9,883
$9,883
$9,039,035
$5,502,747
$3,114,469
$58,006
$132,570
$231,243
$1,718,629
$1,718,629
$1,534,505
$1,163,381
$232,162
$46,901
$41,444
$41,805
$8,812
$13,554
$13,554
$9,829,435
$6,189,714
$3,470,525
$64,118
$0
$105,078
$1,901,738
$1,901,738
$1,547,962
$1,111,726
$257,852
$68,000
$54,769
$31,459
$24,156
$32,519
$32,519
$9,371,497
$6,017,513
$3,638,631
$60,518
$0
($345,164)
$1,961,959
$1,961,959
$1,284,806
$884,550
$233,061
$68,000
$46,080
$28,959
$24,156
$24,525
$24,525
-4.66%
-2.78%
4.84%
-5.62%
0.00%
-428.48%
3.17%
3.17%
-17.00%
-20.43%
-9.61%
0.00%
-15.86%
-7.95%
-0.00%
-24.58%
-24.58%
Total $11,779,034 $12,305,723 $13,311,654 $12,642,787 -5.02%
SALARIES & BENEFITS MAINTENANCE &OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES$8.3M$1.9M$1.5M$9.0M$1.5M$1.7M$9.8M$1.5M$1.9M$9.4M$2.0MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
144
4/29/2020 S&B Breakdown
1/1
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUS
SALARIES PART TIME
SPECIAL PAYSSPECIAL ASSIGNMENT PAY
NIGHT DIFFERENTIAL MISC
CERTIFICATION PAY
BILINGUAL PAY
OTHER PAYSOVERTIME MISC & 1/2 TIME
SALARY & BENEFITS SAVINGS
LUMP SUM PAYSLUMP SUM PAYMENT
BENEFITSOTHER BENEFITS
CAFETERIA ALLOWANCE FT
CAFETERIA ALLOWANCE PT
PENSION EE NORMAL COST …
PENSION ER NORMAL COST …
RETIREMENT PART TIME/TEMP
PENSION EE CONTRIB MISC
PENSION UAL REQUIRED MISC
PENSION UAL DISCRETIONAR…
CAR ALLOWANCE
CELL PHONE STIPEND
RHS $2.50 CONTRIBUTION
LIFE INSURANCE
EMP ASSISTANCE PROGRAM
UNEMPLOYMENT EXPENSE
MEDICARE FRINGES
SURVIVOR BENEFIT
COMPENSATED ABSENCES
$8,322,405
$5,042,639
$4,845,214
$197,425
$57,072
$0
$0
$51,449
$5,623
$155,478
$155,478
$0
$0
$0
$3,067,216
$481
$931,879
$7,013
$469,109
$317,063
$9,039,035
$5,502,747
$5,116,779
$385,968
$58,006
$708
$0
$51,113
$6,185
$231,243
$231,243
$0
$132,570
$132,570
$3,114,469
$0
$1,005,184
$11,441
$494,021
$373,211
$9,829,435
$6,189,714
$5,560,757
$628,957
$64,118
$0
$338
$58,380
$5,400
$105,078
$105,078
$0
$0
$0
$3,470,525
$0
$1,114,636
$1,200
$542,491
$471,186
$9,371,497
$6,017,513
$5,454,960
$562,553
$60,518
$0
$338
$52,980
$7,200
($345,164)
$126,094
($471,258)
$0
$0
$3,638,631
$1,109,957
$0
$520,729
$516,676
-4.66%
-2.78%
-1.90%
-10.56%-5.62%
0.00%
0.00%
-9.25%
33.33%
-428.48%
20.00%
-0.00%0.00%
0.00%
4.84%0.00%
-0.42%
-100.00%
-4.01%
9.65%
$2,598
($653,808)
$1,150,363
$473,594
$7,823
$14,572
$65,873
$4,834
$957
$2,687
$80,092
$5,454
$186,632
$3,217
($708,801)
$1,167,693
$407,419
$10,123
$16,016
$53,465
$5,013
$991
$65
$89,930
$299
$185,182
$6,645
($781,609)
$1,263,147
$423,020
$11,640
$17,244
$93,144
$5,262
$1,041
$0
$107,123
$0
$194,355
$6,218
($766,539)
$1,384,737
$476,901
$12,000
$14,520
$60,431
$5,172
$2,653
$0
$104,252
$0
$190,923
-6.43%
-1.93%
9.63%
12.74%
3.09%
-15.80%
-35.12%
-1.71%
154.84%0.00%
-2.68%0.00%
-1.77%
Total $8,322,405 $9,039,035 $9,829,435 $9,371,497 -4.66%
$0
145
4/29/2020 M&O BreakdownCOMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESPROPERTY MANAGEMENTLEASING EXPENSESTITLE SEARCH FEESSERVICES PROF & TECH NOCSERVICES PROFESSIONALSERVICES FUEL MODIFICATIONSERVICES CONTRACTSERVICES CITY PRINT CONTR…RECORDS MANAGEMENT CO…AFFORDABLE HOUSING ACTI…UTILITIESTELECOMM DATALINESUTILITIES TELEPHONEUTILITIES NATURAL GASUTILITIES ELECTRICITYUTILITIES WATERSUPPLIES & MATERIALSSPECIAL DEPT EXPENSE NOCSPECIAL ENFORCEMENT PRO…SUPPLIES OFFICE NOCSPECIAL DEPT SUPPLIES NOCTOOLS INSTRUMENTS ETCCDD BDS COMMS & COMMTSMAINTENANCE & REPAIRAUTOMOTIVE FUEL/WASHMAINT & REPAIR EQUIPMAINT & REPAIR BUILDINGMAINTENANCE & REPAIR BL…SEWER USE FEE/PROP TAXSEWER FEES: FIXED + USETRAVEL & TRAININGTRAVEL & MEETINGS NOCTRAININGADA TRAINING/COMPLIANCEGENERAL EXPENSESADVERT & PUB RELATIONSPOSTAGE FREIGHT EXPERSS …PUBLICATIONS & DUES NOCALARM MONITORINGUNIFORM EXPENSEADMINISTRATIVEFAIR HOUSINGSOCIAL SERVICE PROVIDERSOC RECORDING EXPENSE
$1,950,401$1,634,366$897$914$0$1,068,478$92,074$256,516$136,349$25,848$53,290$0$10,232$7,716$585$0$1,665$266$28,042$12
$1,534,505$1,163,381$3,910$1,675$21$713,636$58,755$263,137$43,045$20,317$52,885$6,000$8,812$6,487$492$0$1,402$431$41,444$0
$1,547,962$1,111,726$1,000$3,000$2,500$941,726$65,000$0$1,500$25,000$66,000$6,000$24,156$9,000$0$1,500$12,500$1,156$54,769$0
$1,284,806$884,550$1,000$3,000$2,500$727,050$65,000$0$1,500$25,000$53,500$6,000$24,156$9,000$0$1,500$12,500$1,156$46,080
-17.00%-20.43%0.00%0.00%0.00%-22.80%0.00%0.00%
0.00%0.00%-18.94%0.00%-0.00%0.00%0.00%
0.00%0.00% 0.00%-15.86%0.00%$141$13,762$3,546$671$9,910$35,987$15,902$831$10,000$1,250$8,004$0$26,999$9,268$17,731$0$214,775$53,677$32,460$11,951
$228$12,771$13,053$1,993$13,399$41,805$23,024$598$1,656$2,482$14,045$0$46,901$18,143$27,258$1,500$232,162$48,842$31,302$16,111
$800$15,801$16,888$3,000$18,280$31,459$15,400$2,500$0$7,500$5,979$80$68,000$18,000$30,000$20,000$257,852$47,000$25,000$49,650
$800$14,000$14,000$3,000$14,280$28,959$15,400$2,500$0$5,000$5,979$80$68,000$18,000$30,000$20,000$233,061$47,000$25,000$36,150
0.00%-11.40%-17.10%0.00%-21.88%-7.95%0.00%0.00%0.00%
-33.33%0.00%0.00%0.00%0.00%0.00%0.00%-9.61%0.00%0.00%-27.19%$659$4,430$51,935$12,000$47,135$528
$662$11,060$59,689$12,000$52,158$338
$0$7,000$61,487$12,000$55,115$600
$0$7,000$60,311$12,000$45,000$600
0.00%0.00%-1.91%0.00%-18.35%0.00%Total $1,950,401 $1,534,505 $1,547,962 $1,284,806 -17.00%
$0
146
4/29/2020 Capital/ISF Breakdown
1/1
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
EQUIP MAINT ISF
VEHICLE REPLACE ISF
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL INSURANCE
GENERAL LIABILITY INSURA…
UNINSURED CLAIMS CHARGE
CAPITAL EXPENDITURESOFFICE EQUIPMENT
COMPUTER EQUIPMENT
OFFICE FURNITURE/FIXTURES
$1,496,345
$297,947
$97,748
$76,259
$34,573
$672,485
$102,719
$179,846
$34,768
$0
$9,883
$0
$9,883
$0
$1,718,629
$285,251
$136,203
$80,498
$37,240
$557,977
$223,789
$334,165
$63,506
$0
$13,554
$541
$13,013
$0
$1,901,738
$289,909
$168,794
$61,551
$29,701
$596,952
$321,051
$286,343
$49,074
$98,363
$32,519
$1,000
$24,819
$6,700
$1,961,959
$362,718
$145,511
$60,800
$32,400
$615,599
$269,383
$280,618
$51,782
$143,148
$24,525
$500
$17,325
$6,700
3.17%
25.11%
-13.79%
-1.22%
9.09%
3.12%
-16.09%
-2.00%
5.52%
45.53%
-24.58%
-50.00%
-30.19%
0.00%
Total $1,506,228 $1,732,183 $1,934,257 $1,986,484 2.70%
147
6/12/2020 Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ADMINISTRATION01050005CAPITAL EXPENDITURESINTERNAL SERVICE CHARGEMAINTENANCE & OPERATIONSSALARIES & BENEFITSBUILDING0105041CAPITAL EXPENDITURESINTERNAL SERVICE CHARGEMAINTENANCE & OPERATIONSSALARIES & BENEFITS0105042CAPITAL EXPENDITURESINTERNAL SERVICE CHARGEMAINTENANCE & OPERATIONSSALARIES & BENEFITS0105043CAPITAL EXPENDITURESINTERNAL SERVICE CHARGEMAINTENANCE & OPERATIONS01050504CAPITAL EXPENDITURESINTERNAL SERVICE CHARGEMAINTENANCE & OPERATIONSSALARIES & BENEFITSCDBG12050502MAINTENANCE & OPERATIONSCODE ENFORCEMENT01050503CAPITAL EXPENDITURESINTERNAL SERVICE CHARGEMAINTENANCE & OPERATIONSSALARIES & BENEFITSPLANNING01050501CAPITAL EXPENDITURESINTERNAL SERVICE CHARGEMAINTENANCE & OPERATIONSSALARIES & BENEFITSREAL PROPERTY01050505INTERNAL SERVICE CHARGEMAINTENANCE & OPERATIONSSALARIES & BENEFITS10050505
$1,604,655$0$163,290$167,565$1,273,800
$1,880,165$9,550$324,650$10,016$1,535,949$4,291,461$54$422,375$981,482$2,887,550$475,323$0$59,357
$1,834,992$0$280,817$193,739$1,360,436
$2,020,491$5,933$364,745$14,852$1,634,961$4,306,689$3,899$493,011$649,466$3,160,313$359,463$0$24,589
$1,825,316$24,025$313,118$220,236$1,267,937
$2,316,831$5,714$389,812$10,000$1,911,305$4,476,902$1,780$587,207$548,986$3,338,929$0$0$0
$1,786,670$21,325$269,889$233,150$1,262,306
$2,031,391$0$393,506$10,000$1,627,885$4,454,883$0$617,528$510,000$3,327,355$0
$0
-2.12%-11.24%-13.81%5.86%-0.44%
-12.32%-100.00%0.95%0.00%-14.83%-0.49%-100.00%5.16%-7.10%-0.35%0.00%0.00%0.00%$415,966$0$0$0$0$0
$111,070$111,070
$822,842$0$147,144$67,958$607,740
$2,538,691$279$379,529$141,517
$334,874$1,500$0$0$1,500$0
$123,847$123,847
$853,457$1,181$157,578$40,786$653,912
$2,746,401$2,541$397,889$116,808
$0$20,000$0$0$20,000$0
$128,602$128,602
$901,997$0$167,076$71,200$663,721
$3,314,500$1,000$444,525$447,967
$0$20,000
$20,000
$117,311$117,311
$757,013$0$156,688$71,200$529,125
$3,084,902$3,200$477,138$256,880
0.00%0.00%0.00%0.00%
0.00%0.00%
-8.78%-8.78%
-16.07%0.00%-6.22%0.00%-20.28%
-6.93%220.00%7.34%-42.66%$2,017,366
$31,278$0$31,278$0$23,549
$2,229,163
$50,848$0$50,598$250$8,035
$2,421,008
$297,800$0$71,265$226,535$0
$2,347,684
$390,617$47,210$66,265$277,142$0
-3.03%
31.17%0.00%
-7.02%22.34%0.00%
Total $11,779,034 $12,305,723 $13,281,948 $12,642,787 -4.81%
COMMUNITY DEVELOPMENT BUDGET BY DIVISION
$0
$0
$0
$0
148
4/29/2020 BLKCOMMUNITY DEVELOPMENT GRANT FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
COMM DEVL BLKGRANT FUND UNDEFINED $169,322 $177,561 $185,890 $193,480 4.08%
Total $169,322 $177,561 $185,890 $193,480 4.08%
$193,480
Budget to Previous Year Actuals
$169K$178K$186K$193KFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $193K (100%)
Account Capital
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
CAPITAL EXPENDITURESCAPITAL EXPENDITURESINTEREST EXPENSE
PRINCIPAL EXPENDITURE
$169,322
$169,322
$19,322
$150,000
$177,561
$177,561
$17,561
$160,000
$185,890
$185,890
$14,890
$171,000
$193,480
$193,480
$11,480
$182,000
4.08%
4.08%
-22.90%
6.43%
Total $169,322 $177,561 $185,890 $193,480 4.08%
149
150
7/13/2020 Expenditure OverviewLIBRARY DEPARTMENT
$9,559,849
Budget to Previous Year Actuals
$9M$9M$10M$10MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adpoted
BUDGET BY ACCOUNT TYPE
Capital $0M (0.02%)
$2M (19.47%)
$2M (16.94%)
ISF
M&O
S&B $6M (63.57%)
Account Capital ISF M&O S&B
Adopted Budget:
% of General Fund Budget
9.56M (4.35%)
210.3M (95.65%)
Library Other General Fund Departments
Top Non-Personnel Budgeted Items for FY21
LIBRARY MATERIALS
UTILITIES ELECTRICITY
SERVICES JANITORIAL
MAINT & REPAIR BUILDING
SCULPTURE GARDEN VNB
PROGRAMMING
CITY GRANTS
SUPPLIES JANITORIAL NOC
SERVICES PROFESSIONAL
SEWER USE FEE/PROP TAX
$619,740
$239,400
$156,386
$142,509
$135,000
$66,000
$30,000
$27,050
$25,890
$23,873
Fund FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ACKERMAN TRUST
UNDEFINED
GENERAL FUND
ADMINISTRATION
BRANCH OPERATIONS
CULTURAL & ARTS
DONATIONS & GIFTS
LITERACY SERVICES
TECHNICAL PROCESSING
$0
$0
$8,901,642
$2,334,834
$5,316,625
$263,239
$449,809
$129,315
$407,820
$0
$0
$9,327,737
$2,337,586
$5,753,577
$210,994
$501,405
$110,153
$414,022
$21,698
$21,698
$9,966,878
$2,483,022
$6,055,348
$334,532
$539,293
$123,470
$431,213
$0
$0
$9,559,849
$2,514,038
$6,281,634
$254,478
$0
$65,717
$443,982
-100.00%
-100.00%
-4.08%
1.25%
3.74%
-23.93%
-100.00%
-46.78%
2.96%
Total $8,901,642 $9,327,737 $9,988,576 $9,559,849 -4.29%
151
4/26/2020 EE INFO
1/1
LIBRARY EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ASSISTANT, ADMINASSISTANT, DEPTFACLTIES MNT WRKR IILIBRARIAN I
LIBRARIAN II
LIBRARIAN III
LIBRARY ASSISTANTLIBRARY CLERK - SRLIBRARY CLERK ILIBRARY CLERK IILIBRARY SERVICES DIRLIBRARY SERVICES MGRMARKETING SPECIALIST
1.001.001.006.00
5.00
3.00
5.003.004.004.001.001.001.00
1.001.001.006.00
5.00
3.00
5.003.004.004.001.001.001.00
1.001.001.006.00
5.00
3.00
5.003.004.004.001.001.001.00
$87,849$70,534$66,001$468,926
$440,564
$315,064
$343,564$221,468$213,614$254,795$215,876$147,408$87,872
$1,800$1,055
$1,920
$1,800
$5,760$960
$22,387$22,387$22,387$134,322
$111,935
$67,161
$111,935$67,161$89,548$89,548$22,387$22,387$22,387
$4,544$2,656$3,418$19,817
$19,043
$16,294
$15,938$11,547$9,569$12,223$11,165$7,624$4,545
$4,798$5,797$4,021$43,922
$36,655
$20,453
$25,223$18,307$14,351$18,370$13,605$9,606$7,259
$119,577$103,175$96,882$666,988
$608,197
$420,892
$496,660$320,283$327,082$374,935$268,793$187,985$122,063
Total 36.00 36.00 36.00 $2,933,536 $13,295 $805,932 $138,383 $222,366 $4,113,512
Title FY 21FTE FY 20FTE FY19FTE Base Pay Retirement Other Benefit TOTALS
ASSISTANT, DEPT PTLIBRARY ASSISTANT PTLIBRARY CLERK I PTLIBRARY PAGE PT
LITERACY COORD PT
0.455.298.697.90
0.50
0.455.298.697.90
0.50
0.455.298.697.90
0.50
$24,401$315,063$410,388$253,282
$41,012
$1,112$13,670$22,076$10,214
$2,121
$446$5,484$6,483$4,097
$595
$25,959$334,217$438,948$267,594
$43,728
Total 22.83 22.83 22.83 $1,044,147 $49,193 $17,105 $1,110,445
LIBRARY EMPLOYEE INFORMATION- PART TIME
152
4/30/2020 Character Breakdown for GL
1/1
LIBRARY SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSBENEFITS
LUMP SUM PAYS
OTHER PAYS
REGULAR SALARIES
SPECIAL PAYS
MAINTENANCE & OPERATIONSCONTRACT SERVICES
GENERAL EXPENSES
GRANT OPERATING
MAINTENANCE & REPAIR
SUPPLIES & MATERIALS
TRAVEL & TRAINING
UTILITIES
INTERNAL SERVICE CHARGEINSURANCE RESERVE
INTERNAL SVC CHARGE
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$5,612,399
$2,112,577
$0
$5,359
$3,472,219
$22,244
$2,007,008
$278,328
$26,287
$14,500
$198,701
$1,162,088
$12,066
$315,038
$1,241,510
$2,510
$1,239,000
$40,725
$40,725
$5,599,657
$2,008,768
$94,500
$4,351
$3,470,534
$21,504
$2,017,276
$225,573
$23,907
$24,000
$198,422
$1,230,277
$9,165
$305,932
$1,670,998
$2,438
$1,668,560
$39,806
$39,806
$5,975,163
$2,087,332
$0
$1,978
$3,871,990
$13,863
$2,235,293
$383,967
$44,614
$40,000
$216,868
$1,262,464
$15,889
$271,491
$1,728,425
$3,000
$1,725,425
$50,019
$50,019
$6,077,269
$2,294,652
$0
($208,929)
$3,977,682
$13,863
$1,619,141
$321,783
$28,542
$30,000
$215,984
$740,660
$10,681
$271,491
$1,861,439
$3,000
$1,858,439
$2,000
$2,000
1.71%
9.93%0.00%
-10662.64%
2.73%
0.00%
-27.56%
-16.20%
-36.02%
-25.00%
-0.41%
-41.33%
-32.78%
0.00%
7.70%
0.00%
7.71%
-96.00%
-96.00%
Total $8,901,642 $9,327,737 $9,988,900 $9,559,849 -4.30%
SALARIES & BENEFITS MAINTENANCE &OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES$5.6M$2.0M$1.2M$5.6M$2.0M$1.7M$6.0M$2.2M$1.7M$6.1M$1.6M$1.9MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
153
4/30/2020 S&B Breakdown
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LIBRARY SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSBENEFITSCOMPENSATED ABSENCES
DEFERRED COMP CITY CONTRIB
SURVIVOR BENEFIT
MEDICARE FRINGES
UNEMPLOYMENT EXPENSE
OTHER BENEFITS
EMP ASSISTANCE PROGRAM
LIFE INSURANCE
RHS $2.50 CONTRIBUTION
CELL PHONE STIPEND
CAR ALLOWANCE
PERS ARREARS MISC
PENSION UAL DISCRETIONARY …
PENSION UAL REQUIRED MISC
PENSION EE CONTRIB MISC
RETIREMENT PART TIME/TEMP
PENSION ER NORMAL COST MI…
PENSION EE NORMAL COST MI…
CAFETERIA ALLOWANCE PT
CAFETERIA ALLOWANCE FT
LUMP SUM PAYSLUMP SUM PAYMENT
OTHER PAYSSALARY & BENEFITS SAVINGS
OVERTIME MISC & 1/2 TIME
SPECIAL PAYSBILINGUAL PAY
NIGHT DIFFERENTIAL MISC
REGULAR SALARIESSALARIES PART TIME
SALARIES MISCELLANEOUS
$5,565,542
$2,067,150
$95,142
$0
$5,092
$52,415
$3,335
$0
$736
$3,681
$35,685
$3,851
$4,813
$0
$277,368
$673,731
($381,538)
$21,396
$185,151
$269,052
$5,599,657
$2,008,768
$96,892
$0
($8)
$57,331
$0
$0
$723
$3,660
$32,086
$4,134
$4,813
$27,672
$225,148
$645,290
($384,042)
$20,406
$197,746
$270,650
$5,975,163
$2,087,332
$100,635
$150
$0
$68,598
$0
$0
$748
$3,781
$58,962
$4,800
$4,800
$0
$221,296
$660,791
($403,356)
$27,260
$238,366
$285,829
$6,077,269
$2,294,652
$102,674
$300
$0
$71,454
$0
$0
$708
$3,781
$60,554
$4,800
$4,800
$0
$269,513
$782,560
($445,295)
$24,996
$289,049
$318,826
1.71%
9.93%
2.03%
100.00%0.00%
4.16%0.00%
0.00%
-
-5.35%
0.00%
2.70%
0.00%
0.00%
0.00%
21.79%
18.43%
10.40%
-8.31%
21.26%
11.54%
$44,798
$772,442
$0
$0
$3,929
$0
$3,929
$22,244
$3,160
$19,084
$3,472,219
$814,421
$2,657,798
$37,715
$768,552
$94,500
$94,500
$4,351
$0
$4,351
$21,504
$3,610
$17,894
$3,470,534
$785,278
$2,685,256
$10,000
$804,672
$0
$0
$1,978
$0
$1,978
$13,863
$3,600
$10,263
$3,871,990
$996,743
$2,875,247
$0
$805,932
$0
$0
($208,929)
($211,303)
$2,374
$13,863
$3,600
$10,263
$3,977,682
$1,044,147
$2,933,536
-100.00%
0.16%0.00%
0.00%
-10662.64%
-0.00%
20.02%
0.00%
0.00%
0.00%
2.73%
4.76%
2.03%
Total $5,565,542 $5,599,657 $5,975,163 $6,077,269 1.71%
154
4/30/2020 M&O BreakdownLIBRARY SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESRENTAL/PROP & EQUIP NOCSERVICES PROF & TECH NOCSERVICES PROFESSIONALSERVICES JANITORIALSERVCES OTHER PRINT VENDORSERVICES CITY PRINT CONTRA…CONTRACT SERVICES ARTSSCULPTURE GARDEN VNBGRANT OPERATINGCITY GRANTSUTILITIESUTILITIES TELEPHONEUTILITIES NATURAL GASUTILITIES ELECTRICITYUTILITIES WATERSUPPLIES & MATERIALSPROGRAMMINGSUPPLIES OFFICE NOCOFFICE SUPPLIES CHILD PRGSUPPLIES COPY MACHINESPECIAL DEPT SUPPLIES NOCLIBRARY MATERIALSMAINTENANCE & REPAIRSUPPLIES JANITORIAL NOCAUTOMOTIVE FUEL/WASHMAINT & REPAIR EQUIPMAINTENANCE COPIERSPRINTER MAINT/SUPPLIESMAINTENANCE & REPAIR BLDGMAINTENANCE & REPAIR NOCMAINTENANCE COMPUTER H…SEWER USE FEE/PROP TAXSEWER FEES: FIXED + USETRAVEL & TRAININGTRAVEL & MEETINGS NOCTRAININGGENERAL EXPENSESADVERT & PUB RELATIONSPOSTAGE FREIGHT EXPRESS N…PUBLICATIONS & DUES NOCUNIFORM EXPENSEHARDWARE/MONITOR/PRINTER
$2,007,008$278,328$875$37,658$27,910$108,320$2,473$660$100,432$0$14,500$14,500$315,038$6,133$14,635$278,943$15,327$1,162,088$166,382$22,212
$2,017,276$225,573$945$20,143$0$107,042$3,145$512$93,786$0$24,000$24,000$305,932$6,528$10,878$271,869$16,657$1,230,277$163,438$23,947
$2,235,293$383,967$1,000$19,440$0$159,785$2,500$988$58,818$141,436$40,000$40,000$271,491$6,000$9,650$239,400$16,441$1,262,464$194,074$25,200
$1,619,141$321,783$1,019$25,890$0$156,386$2,500$988$0$135,000$30,000$30,000$271,491$6,000$9,650$239,400$16,441$740,660$66,000$23,700
-27.56%-16.20%1.90%33.18%0.00%
-2.13%0.00%0.00%-100.00%-4.55%-25.00%-25.00%0.00%0.00%0.00%0.00%0.00%-41.33%-65.99%-5.95%$1,288$9,194$26,696$936,316$198,701$31,398$1,233$2,805$811$0$135,687$3,496$0$22,445$826$12,066$8,671$3,395$26,287$9,688
$2,336$11,191$25,495$1,003,870$198,422$31,295$1,887$2,868$809$0$129,803$6,158$0$23,873$1,729$9,165$2,672$6,493$23,907$8,457
$2,389$14,070$54,903$971,828$216,868$27,050$3,500$12,100$3,000$1,000$134,831$10,248$2,509$21,426$1,204$15,889$8,075$7,814$44,614$7,702
$2,350$13,870$15,000$619,740$215,984$27,050$2,000$7,100$2,000$1,000$142,509$9,248$0$23,873$1,204$10,681$5,056$5,625$28,542$7,340
-1.63%-1.42%-72.68%-36.23%-0.41%0.00%-42.86%-41.32%-33.33%0.00%5.69%-9.76%-100.00%11.42%0.00%-32.78%-37.39%-28.01%-36.02%-4.70%$9,890$3,290$259$3,160
$8,933$4,262$92$2,163
$10,000$7,393$200$19,319
$10,000$6,000$202$5,000
0.00%-18.84%1.00%-74.12%Total $2,007,008 $2,017,276 $2,235,293 $1,619,141 -27.56%
155
4/30/2020 Capital/ISF Breakdown
1/1
LIBRARY SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
EQUIP MAINT ISF
VEHICLE REPLACE ISF
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL INSURANCE
UNINSURED CLAIMS CHARGE
INSURANCE RESERVESPECIAL EVENT LIABILITY
CAPITAL EXPENDITURESOFFICE EQUIPMENT
EQUIPMENT N.O.C.
NEW PC PURCHASES
SOFTWARE LICENSE NEW
OFFICE FURNITURE/FIXTURES
$1,239,000
$156,307
$79,790
$8,615
$3,769
$565,923
$292,843
$131,753
$0
$2,510
$2,510
$40,725
$2,681
$11,231
$13,001
$0
$13,812
$1,668,560
$145,513
$103,410
$8,615
$3,769
$944,906
$270,682
$191,665
$0
$2,438
$2,438
$39,806
$2,298
$998
$4,002
$0
$32,508
$1,725,425
$146,520
$120,851
$12,926
$3,769
$885,764
$359,427
$151,685
$44,483
$3,000
$3,000
$50,019
$5,901
$23,756
$7,460
$654
$12,248
$1,858,439
$187,547
$100,054
$10,000
$6,042
$964,096
$335,651
$178,275
$76,774
$3,000
$3,000
$2,000
$2,000
$0
$0
$0
$0
7.71%
28.00%
-17.21%
-22.64%
60.31%
8.84%
-6.61%
17.53%
72.59%
0.00%
0.00%
-96.00%
-66.11%
-100.00%
-100.00%
-100.00%
-100.00%
Total $1,282,235 $1,710,804 $1,778,444 $1,863,439 4.78%
156
6/12/2020 Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ADMINISTRATION01060005SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESBRANCH OPERATIONS0106021SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE0106022SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE0106023SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES0106024SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECULTURAL & ARTS01060603SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGEDONATIONS & GIFTSLITERACY SERVICES01060604SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGETECHNICAL PROCESSING01060601SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE
$2,334,834$1,306,488$690,130$338,216$0
$385,621$298,476$14,584$72,561$1,328,401$999,111$144,166$185,124$3,264,050$2,308,200$441,546$514,304$0
$2,337,586$1,345,489$685,027$304,772$2,298
$391,283$313,191$1,664$76,428$1,485,752$1,023,239$146,504$316,009$3,430,778$2,211,293$428,560$790,925$0
$2,483,022$1,429,005$719,259$332,758$2,000
$322,876$197,031$24,928$100,917$1,520,139$1,043,203$137,385$339,551$3,788,993$2,574,673$451,690$762,630$0
$2,514,038$1,445,986$698,955$367,097$2,000
$381,160$260,031$21,189$99,940$1,516,848$1,023,127$146,965$346,757$3,931,626$2,655,152$437,149$839,325
1.25%1.19%-2.82%10.32%0.00%
18.05%31.97%-15.00%-0.97%-0.22%-1.92%6.97%2.12%3.76%3.13%-3.22%
$338,553$281,601$22,344$34,608
$263,239$1,434$252,647$9,158$449,809
$129,315$112,571$16,316$428
$407,820$304,518$16,191$87,111
$445,764$307,382$44,318$94,064
$210,994$0$210,994$0$501,405
$110,153$88,323$20,789$1,041
$414,022$310,740$15,523$87,759
$423,340$302,175$30,318$90,847
$334,532$0$334,532$0$539,293
$123,470$105,672$7,385$10,413
$431,213$323,404$16,500$91,309
$452,000$310,225$44,406$97,369
$254,478
$254,478$0$0
$65,717$54,749$0$10,968
$443,982$327,999$16,000$99,983
10.06%0.00% 6.77%2.66%46.47%7.18%
-23.93%0.00%-23.93%0.00%-100.00%
-46.78%-48.19%-100.00%5.33%
1.42%-3.03%9.50%
Total $8,901,642 $9,327,737 $9,988,576 $9,559,849 -4.29%
LIBRARY BUDGET BY DIVISION
2.96%
$0
157
ACKERMAN TRUST
83160CAPITAL EXPENDITURES $0$0 $0$0 $21,698$21,698 $0$0 -100%-100%
4/27/2020 ACKERMANACKERMAN FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ACKERMAN TRUST SCHOLARSHIP $4,900 $4,900 $5,000 $5,000 0.00%
Total $4,900 $4,900 $5,000 $5,000 0.00%
$5,000
Budget to Previous Year Actuals
$5K$5K$5K$5KFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
M&O $5K (100%)
Account Capital M&O
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSGENERAL EXPENSESCITY SCHOLARSHIP TRUST
CAPITAL EXPENDITURESCAPITAL EXPENDITURESEQUIPMENT N.O.C.
$4,900
$4,900
$4,900
$0
$0
$0
$4,900
$4,900
$4,900
$0
$0
$0
$5,000
$5,000
$5,000
$0
$0
$0
$5,000
$5,000
$5,000
$0
$0
$0
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Total $4,900 $4,900 $5,000 $5,000 0.00%
158
159
7/13/2020 Expenditure Overview
1/1
RECREATION AND SENIOR SERVICES DEPARTMENT
Fund/Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
FiiN FUND
UNDEFINED
GENERAL FUND
ADMINISTRATION
RECREATION
RECREATION FACILITIES
SENIOR SERVICES
$850
$850
$12,428,028
$1,205,540
$4,553,043
$3,593,140
$3,076,305
$166,010
$166,010
$12,784,585
$1,270,698
$4,774,279
$3,716,490
$3,023,118
$147,000
$147,000
$13,071,967
$509,100
$5,091,360
$4,142,385
$3,329,122
$147,000
$147,000
$13,325,836
$1,351,725
$5,051,409
$3,632,678
$3,290,025
0.00%
0.00%
1.94%
165.51%
-0.78%
-12.30%
-1.17%
Total $12,428,878 $12,950,595 $13,218,967 $13,472,836 1.92%
$13,472,836
Budget to Previous Year Actuals
$12M$13M$13M$13MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
ISF $1.5M (11.48%)
M&O $4M (32%)
S&B $8M (56%)
Account Capital ISF M&O S&B
Adopted Budget:
% of General Fund Budget
13.33M (6.06%)
206.53M (93.94%)
Recreation Other General Fund Departments
Top Non-Personnel Budgeted Items for FY21
CONTRACT RSS INSTRUCTORS
SERVICES PROFESSIONAL
SURF CONTRACT INSTRUCTORS
SPECIAL DEPT SUPPLIES NOC
TIDELANDS INSTRUCT PYMTS
SERVICES JANITORIAL
MAINT & REPAIR BUILDING
RSS EQUIPMENT ISF
OFFICE SUPPLY CITY PRINTING
UTILITIES ELECTRICITY
$1,368,216
$635,169
$414,462
$307,603
$250,358
$202,978
$185,538
$169,705
$164,860
$163,184
160
4/27/2020 EE INFO
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RECREATION EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ASSISTANT, ADMINASSISTANT, DEPTASSISTANT, OFFICEBUDGET ANALYST
DEPUTY REC & SR DIR
FACLTIES MAINT TECH
FACLTIES MNT WRKR IIGROUNDSWORKER IIMARKETING SPECIALISTPARK PATROL OFFICERPK PATROL OFFR-LEADREC & SR SERVICE DIRRECREATION COORD
RECREATION MANAGER
RECREATION SUPERVISR
SR SERVICES MANAGERSR SERVICES VAN DRVR
1.002.003.001.00
1.00
1.00
3.001.001.001.001.001.008.00
3.00
9.00
1.004.00
1.002.003.001.00
1.00
1.00
3.001.001.001.001.001.008.00
3.00
9.00
1.004.00
1.002.004.001.00
1.00
1.00
3.001.001.001.001.001.007.00
3.00
9.00
1.004.00
$67,747$140,519$159,793$93,313
$175,177
$80,183
$178,442$51,814$79,015$62,705$70,369$229,367$574,397
$354,092
$807,850
$130,259$245,536
$960$1,800$1,800
$960
$960
$2,040$960$960
$6,510$7,560
$2,880
$7,680
$960$660
$22,387$44,774$67,161$22,387
$22,387
$22,387
$67,161$22,387$22,387$22,387$22,387$22,387$179,096
$67,161
$201,483
$22,387$89,548
$2,488$7,361$6,866$3,427
$9,060
$3,349
$7,547$2,166$3,297$2,303$3,639$11,863$25,723
$18,314
$36,512
$6,737$10,965
$3,803$9,500$15,749$5,068
$11,101
$6,218
$18,895$3,014$4,361$3,553$5,943$13,953$51,021
$23,226
$60,079
$9,657$20,321
$97,385$203,955$251,369$124,194
$218,685
$113,098
$274,085$80,340$110,019$90,948$102,338$284,080$837,796
$465,672
$1,113,604
$170,000$367,030Total42.00 42.00 42.00 $3,500,577 $36,690 $940,254 $161,614 $265,462 $4,904,597
Title FY 21FTE FY 20FTE FY19FTE Base Pay Retirement Other Benefit TOTALS
ASSISTANT, OFFICE PTFAC MNT WRK II PTFISCAL CLERK - SR PTMARINE NATURALIST IN
PARK PATROL PT
POOL LIFEGUARD - SR
POOL SWIM INSTRUCT…RECREATION LEADERRECREATION LEADR, SRRECREATION SUPER PTSENIOR SVCS VAN DRVR
2.500.400.501.58
2.15
1.52
3.1814.5610.210.900.50
2.500.400.501.58
2.15
1.52
3.1814.5610.210.900.50
1.600.400.501.75
2.15
1.52
3.1814.2510.310.900.50
$116,519$23,007$32,937$59,509
$108,848
$70,898
$115,045$455,406$392,354$67,581$23,688
$5,920$951$1,296$2,232
$4,194
$2,795
$4,753$17,964$15,954$3,018$1,134
$2,044$381$520$895
$1,656
$1,121
$1,907$7,171$6,332$1,192$455
$124,483$24,340$34,752$62,635
$114,699
$74,815
$121,705$480,541$414,641$72,751$25,277Total38.00 38.00 37.06 $1,465,793 $60,211 $23,674 $1,550,638
RECREATION EMPLOYEE INFORMATION- PART TIME
161
4/30/2020 Character Breakdown for GL
1/1
RECREATION SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIES
BENEFITS
SPECIAL PAYS
LUMP SUM PAYS
OTHER PAYS
MAINTENANCE & OPERATIONSCONTRACT SERVICES
SUPPLIES & MATERIALS
MAINTENANCE & REPAIR
UTILITIES
GENERAL EXPENSES
TRAVEL & TRAINING
INTERNAL SERVICE CHARGEINTERNAL SVC CHARGE
INSURANCE RESERVE
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$6,891,490
$4,378,286
$2,504,211
$6,297
$0
$2,696
$4,311,575
$3,172,552
$456,919
$354,310
$228,786
$65,372
$33,636
$1,207,015
$1,207,015
$0
$18,798
$18,798
$6,815,057
$4,421,418
$2,295,972
$6,881
$86,400
$4,386
$4,602,663
$3,349,637
$582,420
$353,701
$228,531
$57,191
$31,183
$1,456,905
$1,456,905
$0
$75,970
$75,970
$7,452,841
$4,917,654
$2,526,452
$6,335
$0
$2,400
$4,989,467
$3,598,592
$585,099
$428,679
$249,493
$72,773
$54,831
$1,539,288
$1,539,288
$0
$84,473
$84,473
$7,545,347
$4,966,370
$2,801,490
$6,060
$0
($228,573)
$4,311,387
$3,047,249
$546,195
$387,787
$224,993
$70,283
$34,880
$1,547,063
$1,547,063
$69,039
$69,039
1.24%
0.99%
10.89%-4.34%
0.00%
-9623.88%
-13.59%
-15.32%
-6.65%
-9.54%
-9.82%
-3.42%
-36.39%
0.51%
0.51%
0.00%
-18.27%
-18.27%
Total $12,428,878 $12,950,595 $14,066,069 $13,472,836 -4.22%
SALARIES & BENEFITS MAINTENANCE &OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES$6.9M$4.3M$1.1M$6.8M$4.6M$1.5M$7.4M$5.0M$1.5M$7.5M$4.3M$1.5MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
$0
162
4/30/2020 S&B BreakdownRECREATION SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUS
SALARIES PART TIME
SPECIAL PAYSNIGHT DIFFERENTIAL MISC
CERTIFICATION PAY
BILINGUAL PAY
OTHER PAYSOVERTIME MISC & 1/2 TIME
SALARY & BENEFIT SAVINGS
LUMP SUM PAYSLUMP SUM PAYMENT
BENEFITSCAFETERIA ALLOWANCE FT
CAFETERIA ALLOWANCE PT
PENSION EE NORMAL COST …
PENSION ER NORMAL COST …
RETIREMENT PART TIME/TEMP
PENSION EE CONTRIB MISC
PENSION UAL REQUIRED MISC
PENSION UAL DISCRETIONAR…
CAR ALLOWANCE
WELNESS ALLOWANCE
CELL PHONE STIPEND
RHS $2.50 CONTRIBUTION
LIFE INSURANCE
EMP ASSISTANCE PROGRAM
UNEMPLOYMENT EXPENSE
MEDICARE FRINGES
SURVIVOR BENEFIT
DEFERRED COMP CITY CONT…
COMPENSATED ABSENCES
$6,891,490
$4,378,286
$3,136,337
$1,241,949
$6,297
$727
$501
$5,069
$2,696
$2,696
$0
$0
$0
$2,504,211
$837,100
$57,648
$321,349
$262,084
$19,459
($502,012)
$6,815,057
$4,421,418
$3,148,931
$1,272,487
$6,881
$673
$373
$5,835
$4,386
$4,386
$0
$86,400
$86,400
$2,295,972
$860,367
$44,558
$325,370
$274,689
$20,900
($502,868)
$7,452,841
$4,917,654
$3,501,755
$1,415,899
$6,335
$0
$935
$5,400
$2,400
$2,400
$0
$0
$0
$2,526,452
$914,780
$2,400
$340,590
$327,198
$30,956
($526,071)
$7,545,347
$4,966,370
$3,500,577
$1,465,793
$6,060
$0
$660
$5,400
($228,573)
$2,880
($231,453)
$0
$0
$2,801,490
$940,254
$0
$365,118
$384,253
$30,594
($558,141)
1.24%
0.99%
-0.03%
3.52%
-4.34%0.00%
-29.41%
0.00%
-9623.88%
20.00%
0.00%
0.00%
0.00%
10.89%
2.78%
-100.00%
7.20%
17.44%
-1.17%
6.10%
$878,174
$360,836
$4,813
$752
$23,194
$38,970
$4,306
$862
$5,036
$70,413
$6,022
$0
$115,205
$751,148
$262,079
$4,813
$752
$21,507
$37,179
$4,248
$840
$2,052
$72,257
$685
$0
$115,396
$860,132
$288,051
$4,800
$750
$22,620
$46,744
$4,411
$874
$0
$85,184
$0
$1,350
$121,683
$980,874
$337,811
$4,800
$750
$26,040
$72,229
$4,412
$827
$0
$88,248
$0
$900
$122,521
14.04%
17.27%
0.00%
0.00%
15.12%
54.52%
0.02%
-5.38%
0.00%
3.60%
0.00%
-33.32%
0.69%
Total $6,891,490 $6,815,057 $7,452,841 $7,545,347 1.24%
163
4/30/2020 M&O BreakdownRECREATION SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESCONTRACT REC INSTRUCTORS
SURF CONTRACT INSTRUCTORS
CONTRACT RSS INSTRUCTORS
SERVICES PROF & TECH NOC
TIDELANDS INSTRUCT PYMTS
SERVICES JANITORIAL
RENTAL PROPERTY
SERVICES PROFESSIONAL
TENNIS CONTRACT INSTRUCTORS
RENTAL/PROP & EQUIP NOC
SERVICES CITY PRINT CONTRACT
SUPPLIES & MATERIALSSPECIAL DEPT SUPPLIES NOC
OFFICE SUPPLIES CITY PRINTING
SPECIAL DEPT EXPENSE NOC
SUPPLIES OFFICE NOC
BACK BAY SCIENCE CENTER M&O …
MAINTENANCE & REPAIRMAINTENANCE & REPAIR BLDG
SUPPLIES JANITORIAL NOC
MAINT & REPAIR BUILDING
AUTOMOTIVE FUEL/WASH
MAINT & REPAIR NOC
SEWER USE FEE/PROP TAX
MAINTENANCE & REPAIR NOC
MAINT & REPAIR EQUIP
MAINT & REPAIR EQUIPMENT
SEWER FEES: FIXED + USE
PRINTER MAINT/SUPPLIES
UTILITIESUTILITIES ELECTRICITY
UTILITIES WATER
UTILITIES TELEPHONE
UTILITIES NATURAL GAS
TELECOMM DATALINES
UTILITIES SAILING CTR TIDELAND
GENERAL EXPENSESPOSTAGE FREIGHT EXPERSS NOC
UNIFORM EXPENSE
PUBLICATIONS & DUES NOC
TRAVEL & TRAININGTRAINING
TRAVEL & MEETINGS NOC
$4,311,575
$3,172,552
$1,189,012
$515,562
$429,141
$407,976
$229,271
$216,285
$87,750
$53,939
$29,968
$12,591
$1,057
$456,919
$261,271
$145,353
$26,840
$22,631
$824
$354,310
$4,602,663
$3,349,637
$1,100,209
$602,701
$435,426
$463,073
$293,066
$187,736
$76,562
$146,820
$34,183
$9,072
$789
$582,420
$344,649
$148,023
$59,942
$28,993
$813
$353,701
$4,989,467
$3,598,592
$1,166,190
$566,335
$437,400
$478,450
$364,117
$216,977
$81,510
$153,163
$71,000
$57,288
$6,162
$585,099
$336,146
$174,860
$36,518
$36,775
$800
$428,679
$4,311,387
$3,047,249
$985,286
$414,462
$382,930
$505,678
$250,358
$202,978
$81,510
$153,902
$65,983
$0
$4,162
$546,195
$317,792
$164,860
$33,268
$29,475
$800
$387,787
-13.59%
-15.32%
-15.51%
-26.82%
-12.45%
5.69%
-31.24%
-6.45%
0.00%
0.48%
-7.07%
-100.00%
-32.46%
-6.65%
-5.46%
-5.72%
-8.90%
-19.85%
0.00%
-9.54%
$144,011
$43,467
$37,179
$31,793
$31,690
$29,630
$16,460
$15,539
$2,933
$1,537
$71
$228,786
$173,635
$33,926
$11,967
$4,921
$4,337
$0
$65,372
$46,933
$140,213
$33,720
$34,573
$37,867
$26,299
$28,827
$29,530
$13,028
$6,566
$3,078
$0
$228,531
$169,675
$32,819
$15,245
$7,137
$3,655
$0
$57,191
$38,303
$172,588
$57,528
$48,228
$41,210
$28,040
$29,793
$29,737
$11,000
$6,500
$2,270
$1,785
$249,493
$189,732
$37,426
$9,875
$8,160
$3,300
$1,000
$72,773
$52,198
$149,638
$46,528
$35,900
$35,010
$43,040
$28,827
$29,737
$11,000
$6,000
$322
$1,785
$224,993
$165,232
$37,426
$9,875
$8,160
$3,300
$1,000
$70,283
$49,698
-13.30%
-19.12%
-25.56%
-15.04%
53.50%
-3.24%
0.00%
0.00%
-7.69%
-85.81%
0.00%
-9.82%
-12.91%
-0.00%
0.00%
0.00%
0.00%
0.00%
-3.42%
-4.79%
$10,276
$8,163
$33,636
$23,498
$10,138
$12,356
$6,532
$31,183
$20,732
$10,451
$14,410
$6,165
$54,831
$36,711
$18,120
$14,420
$6,165
$34,880
$23,948
$10,932
0.07%
0.00%
-36.39%
-34.77%
-39.67%
Total $4,311,575 $4,602,663 $4,989,467 $4,311,387 -13.59%
164
4/30/2020 Capital/ISF BreakdownRECREATION SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
EQUIP MAINT ISF
VEHICLE REPLACE ISF
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
RSS EQUIPMENT ISF
RSS INFRASTRUCTURE ISF
GENERAL INSURANCE
GENERAL LIABILITY INSURA…
UNINSURED CLAIMS CHARGE
CAPITAL EXPENDITURESOFFICE EQUIPMENT
COMPUTER EQUIPMENT
FITNESS EQUIPMENT
EQUIPMENT N.O.C.
OFFICE FURNITURE/FIXTURES
$1,207,015
$186,064
$90,658
$99,895
$83,420
$297,049
$97,306
$183,128
$32,525
$136,970
$0
$0
$18,798
$8,545
$5,507
$787
$3,539
$420
$1,456,905
$176,196
$144,896
$96,512
$84,655
$422,655
$76,193
$182,314
$32,525
$206,013
$34,946
$0
$75,970
$4,054
$6,780
$99
$63,920
$1,117
$1,539,288
$178,796
$149,414
$82,683
$84,655
$463,173
$102,543
$172,612
$28,823
$190,624
$23,245
$62,720
$84,473
$5,500
$8,445
$829
$67,933
$1,766
$1,547,063
$228,413
$126,374
$99,900
$73,778
$481,368
$96,656
$172,612
$28,823
$148,868
$18,286
$71,985
$69,039
$4,100
$8,545
$2,198
$52,807
$1,389
0.51%
27.75%
-15.42%
20.82%
-12.85%
3.93%
-5.74%
0.00%
0.00%
-21.90%
-21.33%
14.77%
-18.27%
-25.45%
1.18%
165.15%
-22.27%
-21.35%
Total $1,225,813 $1,532,875 $1,623,761 $1,616,102 -0.47%
165
6/12/2020 Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
01070005SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGERECREATION0107010SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES0107011SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES0107012SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE0107013SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE0107014SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE0107015SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE0107016SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE0107017MAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE0107018SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE0107019SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE
$1,205,540$715,038$417,089$73,413
$2,181,067$1,835,576$92,385$251,256$1,850$506,773$0$434,256$71,508$1,009$298,616$90,215$183,349$25,052
$1,270,698$752,803$423,394$94,501
$2,375,050$1,972,719$105,926$293,278$3,127$470,922$0$461,289$9,400$233$325,224$106,098$204,544$14,582
$509,100$777,462($380,976)$112,614
$2,473,933$2,001,717$134,548$334,618$3,050$482,951$0$471,651$9,400$1,900$379,042$108,532$252,840$17,670
$1,351,725$776,593$462,125$113,006
$2,503,994$2,051,613$111,110$338,221$3,050$395,411$0$385,011$9,400$1,000$370,948$114,173$238,573$18,202
165.51%-0.11%-221.30%0.35%
1.22%2.49%-17.42%1.08%0.00%-18.13%0.00%-18.37%0.00%-47.37%-2.14%5.20%-5.64%3.01%$98,548$0$97,643$905$525,953$428,156$76,141$21,656$76,212$69,965$4,926$1,321$187,447$130,632$13,899$42,916$52,650$52,650$0$381,290
$63,896$0$63,896$0$548,750$393,496$73,721$81,533$72,740$52,443$7,911$12,386$187,229$93,259$30,750$63,220$46,749$46,749$0$390,498
$41,733$0$41,733$0$626,040$475,591$64,521$85,928$89,798$67,247$10,453$12,098$216,241$138,701$31,899$45,641$59,600$59,600$0$428,443
$40,758$0$40,758$0$653,707$502,487$64,021$87,199$93,000$71,531$9,203$12,266$204,959$157,477$29,620$17,862$55,600$55,600$0$455,652
-2.34%0.00%-2.34%0.00%4.42%5.66%-0.77%1.48%3.57%6.37%-11.96%1.39%-5.22%13.54%-7.14%-60.86%-6.71%-6.71%0.00%6.35%$350,762$5,360$25,168$244,487$203,987$32,626$7,874
$338,548$6,294$45,656$293,221$206,746$38,856$47,619
$369,247$7,290$51,906$293,579$207,261$50,872$35,446
$374,445$5,790$75,417$277,379$203,991$37,452$35,936
1.41%-20.58%45.30%-5.52%-1.58%-26.38%1.38%
Total $12,428,878 $12,950,595 $13,218,967 $13,472,836 1.92%
RECREATION BUDGET BY DIVISION
ADMINISTRATION
166
6/12/2020 Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
RECREATION BUDGET BY DIVISION
RECREATION FACILITIES
0107020SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES
0107021SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES
0107022SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE
0107023SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES
0107024SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES
0107025MAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES
SENIOR SERVICES
0107031SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES
0107032SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES
0107033SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGE
FiiN
16470SALARIES & BENEFITSMAINTENANCE & OPERATIONS
$865,202$368,502$442,611$53,749$340$318,183$189,631$115,674$12,878$0$55,021$37,849$7,634$9,538$1,663,088$452,144$1,118,732
$890,952$353,239$457,819$75,821$4,073$341,304$183,621$127,808$29,875$0$51,809$33,650$8,039$10,120$1,755,860$443,873$1,168,752
$943,994$405,475$452,895$77,290$8,334$367,412$195,952$140,184$31,276$0$64,934$44,437$7,250$13,247$1,926,876$495,257$1,279,731
$929,054$424,290$418,575$78,355$7,835$371,424$208,333$124,388$38,703$0$39,642$18,571$6,250$14,821$1,587,081$493,431$941,346
-1.58%4.64%-7.58%1.38%-5.99%1.09%6.32%-11.27%23.75%0.00%-38.95%-58.21%-13.79%11.88%-17.63%-0.37%-26.44%$87,291$4,921$555,607$251,764$169,754$134,089$0$136,039$136,039$0$0
$1,860,225$947,005$738,570$166,284$8,366$450,949$253,534$144,380
$124,641$18,594$566,176$242,106$167,067$113,555$43,448$110,389$110,389$0$0
$1,818,770$903,353$725,792$185,384$4,241$448,548$194,705$178,353
$133,293$18,595$713,719$254,249$304,604$111,523$43,343$125,450$123,032$2,268$150
$1,962,706$1,029,637$708,998$218,299$5,772$533,833$268,642$199,865
$133,708$18,595$589,913$231,363$216,006$111,313$31,231$115,563$113,295$2,268$0
$1,981,674$1,061,665$685,770$229,739$4,500$495,352$240,430$190,493
0.31%0.00%-17.35%-9.00%-29.09%-0.19%-27.95%-7.88%-7.91%0.00%-100.00%
0.97%3.11%-3.28%5.24%-22.04%-7.21%-10.50%-4.69%$50,723$2,312$765,131$566,730$27,007$171,394
$850$0$850
$73,236$2,254$755,800$544,398$29,304$182,098
$166,010$0$166,010
$61,997$3,329$832,583$613,434$34,375$184,774
$147,000$0$147,000
$61,599$2,829$813,000$614,952$29,000$169,048
$147,000$0$147,000
-0.64%-15.02%-2.35%0.25%-15.64%-8.51%
0.00%0.00%0.00%Total $12,428,878 $12,950,595 $13,218,967 $13,472,836 1.92%
167
4/27/2020 RECREATION EQUIPMENT FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
RSS EQUIPMENTREPLACEMENTFUND
UNDEFINED $59,095 $129,019 $158,186 $270,000 70.69%
Total $59,095 $129,019 $158,186 $270,000 70.69%
$270,000
Budget to Previous Year Actuals
0.12M$0.06M$0.13M$0.16M$0.27MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $270K (100%)
Account Capital
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
CAPITAL EXPENDITURESCAPITAL EXPENDITURESCOMPUTER EQUIPMENT
FITNESS EQUIPMENT
PLAYGROUND EQUIPMENT
EQUIPMENT RENOVATION
EQUIPMENT N.O.C.
OFFICE FURNITURE/FIXTURES
DEPRECIATION EXPENSE
CAP AQUISTN EXP REVERSAL
COST OF FIXED ASSETS SOLD
$59,095
$59,095
$0
$22,114
$33,317
$14,400
$39,831
$0
$16,707
($67,274)
$0
$129,019
$129,019
$0
$38,310
$20,743
$15,000
$47,347
$24,899
$29,519
($46,799)
$0
$158,186
$158,186
$0
$16,500
$25,000
$52,750
$63,936
$0
$0
$0
$0
$270,000
$270,000
$0
$25,000
$25,000
$40,000
$180,000
$0
$0
$0
$0
70.69%
70.69%0.00%
51.52%
0.00%
-24.17%
181.53%0.00%
0.00%
0.00%
0.00%
Total $59,095 $129,019 $158,186 $270,000 70.69%
168
169
7/13/2020 Expenditure Overview
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PUBLIC WORKS DEPARTMENT
$46,888,952
Budget to Previous Year Actuals
$38M$41M$48M$47MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
M&O $20M (43.5%)
S&B $16M (33.7%)
$7M (15.67%)
ISF $3M (7.13%)
Capital
Account M&O S&B Capital ISF
Proposed Budget:
% of General Fund Budget
37.27M (16.95%)
$182.58M (83.05%)
Public Works Other General Fund Departments
Top Non-Personnel Budgeted Items for FY21
ROLLING EQUIPMENT
RESID REFUSE COLLECTION
SERVICES CONTRACT
CONTRACT SERVICES PARK/FACIL…
CONTRACT SERVICES MEDIANS
UTILITIES WATER
SERVICES PROFESSIONAL
SERVICES JANITORIAL
SERVICES NPT COAST REFUSE
BEACH TRASHCAN COLLECTION
$6,565,493
$4,165,123
$2,434,781
$2,256,724
$1,772,840
$1,016,822
$996,987
$951,490
$762,694
$668,595
Fund/Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
EQUIPMENT FUND
EQUIPMENT & FACILITIES
GENERAL FUND
ADMINISTRATION
ENGINEERING SERVICES
EQUIPMENT & FACILITIES
PARKS/TREES
REFUSE
STREETS/BEACHES
TIDE & SUBMERGED LANDS FUND
PW STREET / TIDELANDS MGMT
$3,171,882
$3,171,882
$32,955,985$2,607,809
$7,001,595
$2,751,878
$9,626,935
$4,894,908$6,072,860
$2,180,498
$2,180,498
$5,044,787
$5,044,787
$35,119,475$2,666,607
$7,768,820
$3,156,857
$9,807,045
$5,065,158$6,654,988
$1,111,062
$1,111,062
$9,263,999
$9,263,999
$37,850,633$1,466,761
$9,364,425
$3,352,611
$10,873,539
$6,068,580$6,724,717
$529,181
$529,181
$9,165,748
$9,165,748
$37,274,177$2,536,894
$8,957,616
$3,304,157
$10,439,432
$6,059,759$5,976,319
$449,027
$449,027
-1.06%
-1.06%
-1.52%72.96%
-4.34%
-1.45%
-3.99%
-0.15%-11.13%
-15.15%
-15.15%
Total $38,308,365 $41,275,324 $47,643,813 $46,888,952 -1.58%
170
6/15/2020 EE INFO
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PUBLIC WORKS EMPLOYEE INFORMATION - FULL TIME
Title FTE FTE FY19FTE Pays HealthBenefits Retirement OtherBenefit TOTALS
ADMINISTR ANALYSTADMINISTR MANAGERASSISTANT, ADMINASSISTANT, DEPTASST CITY ENGINEERAUTO PARTS BUYERBEACH MAINT SUPERVCITY TRAFFIC ENGCIVIL ENG ASSOCCIVIL ENG ASSOC 5%CIVIL ENGINEER - SRCIVIL ENG-PRINCIPALCONCRETE FINISHERCONCRETE MAINT CRW…CONCRETE SUPERVISORCONSTRUCT INSPEC SPRDEP PW DIRECTOR-M.O.DEPUTY PW DIR/CTY ENE & I SPECIALISTEQUIP MAINT SUPERINT
2.001.002.001.003.000.001.001.001.008.006.001.002.001.001.001.001.001.002.001.00
2.001.002.001.003.001.001.001.001.008.006.001.002.001.001.001.001.001.002.001.00
2.001.002.001.003.001.001.001.001.008.006.001.002.001.001.001.001.001.002.001.00
$210,515$162,502$150,365$70,534$507,522$0$103,615$175,011$123,589$968,630$899,350$166,638$160,366$89,551$103,615$101,260$172,952$215,861$179,102$147,408
$960
$1,800$2,880$0$1,425$540
$5,940$5,820$960$2,120$1,125$1,180$960$4,560$4,560$1,775$960
$44,774$22,387$44,774$22,387$67,161
$22,387$22,387$22,387$179,096$134,322$22,387$44,774$22,387$22,387$22,387$22,387$22,387$44,774$22,387
$10,888$8,405$6,839$3,741$26,249$0$5,388$9,051$6,392$46,006$45,058$8,618$8,353$4,645$5,375$4,224$7,216$7,926$9,287$7,624
$14,379$10,503$10,712$5,677$28,990$0$5,889$11,482$8,637$59,926$58,689$10,558$8,852$5,189$8,166$5,462$9,063$19,259$12,117$9,696
$280,556$204,756$212,689$104,139$632,802$0$138,704$218,472$161,005$1,259,598$1,143,238$209,161$224,465$122,897$140,723$134,293$216,177$269,994$247,055$188,075EQUIP MAINT SUPERVSREQUIP MECHANIC - SREQUIP MECHANIC IIEQUIP OPERATOR IIEQUIPMENT MECHANIC IEQUIPMENT OPERATOR IFACLTIES MAINT SUPVSFACLTIES MAINT TECHFIELD MAINT SUPERINTGROUNDSWORKER IIMAINT WORKER IIMAINTENANCE WORKER IMANAGEMENT ASSISTA…MGMT ANALYST -SENIORPARK & TREE SUPERINTPARK MAINT CREW CHFPARK MAINT SUPERVISRPERMIT TECHNICIAN IIPUBLIC WORKS DIRPW FINANCE/ADMIN M…
1.001.003.008.001.003.001.003.001.002.007.003.001.001.001.004.002.002.001.001.00
1.001.003.008.001.003.001.003.001.002.004.006.001.001.001.004.002.002.001.001.00
1.001.003.008.001.003.001.003.001.002.004.006.000.501.001.004.002.002.001.001.00
$101,867$89,551$237,530$611,829$70,107$218,463$103,615$240,550$147,408$141,347$455,986$171,711$80,565$121,067$121,247$338,761$180,043$180,168$242,447$144,047
$1,995$960$4,430$5,410
$2,940$960$2,040$2,760$1,920$1,210
$960
$4,940$2,260$840$5,760$960
$22,387$22,387$67,161$179,096$22,387$67,161$22,387$67,161$22,387$44,774$156,709$67,161$22,387$22,387$22,387$89,548$44,774$44,774$22,387$22,387
$5,377$4,636$12,483$31,790$3,631$11,342$5,364$11,248$7,717$7,316$20,844$7,276$2,958$6,262$6,271$16,535$8,610$8,409$12,539$6,010
$7,801$5,187$19,650$45,186$4,224$16,679$5,883$17,914$7,772$10,514$32,150$12,136$4,437$6,442$8,341$24,924$10,132$20,065$14,710$8,930
$139,426$122,721$341,254$873,311$100,350$316,585$138,209$338,913$188,044$205,871$666,900$258,284$110,348$157,117$158,246$474,708$245,819$254,255$297,843$182,334PW INSPECTOR IIPW INSPECTOR, SRRECORDS SPECIALISTST MAINT CREW CHIEFST MAINT SUPERVISORWATER CONSERV COORD
2.002.001.001.001.001.00
2.002.001.001.001.001.00
2.002.000.001.001.001.00
$201,996$223,524$83,734$89,551$81,198$108,451
$3,720$1,920
$1,480$960$960
$44,774$44,774$22,387$22,387$22,387$22,387
$9,043$8,208$4,331$4,663$2,982$5,609
$12,664$13,613$6,574$7,774$4,769$7,888
$272,197$292,040$117,025$125,856$112,295$145,295Total92.00 93.00 91.50 $9,495,153 $86,950 $2,059,604 $462,738 $639,601 $12,744,046
Base Pay SpecialtyFY 21 FY 20
$0
171
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PUBLIC WORKS EMPLOYEE INFORMATION - PART TIME
Title FY 21FTE FTE FTE Base Pay Retirement TOTALS
ASSISTANT, OFFICE PT
CIVIL ENG ASSOC PT
CODE ENFC OFCR TRNEEINTERNPW TECHNICAL AIDE
0.75
1.00
1.501.452.85
0.75
1.30
0.001.452.85
0.75
1.00
0.001.452.85
$31,559
$104,011
$77,750$54,363$104,212
$1,553
$4,423
$2,855$1,376$4,518
$613
$1,746
$1,127$545$1,812
$33,724
$110,180
$82,542$56,285$110,542Total7.55 6.35 6.05 $371,894 $14,724 $5,845 $393,273
Other BenefitFY 20 FY19
172
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PUBLIC WORKS SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSBENEFITS
LUMP SUM PAYS
OTHER PAYS
REGULAR SALARIES
SPECIAL PAYS
MAINTENANCE & OPERATIONSCONTRACT SERVICES
GENERAL EXPENSES
MAINTENANCE & REPAIR
OPERATIONAL SAVINGS
SUPPLIES & MATERIALS
TRAVEL & TRAINING
UTILITIES
INTERNAL SERVICE CHARGEINSURANCE RESERVE
INTERNAL SVC CHARGE
CAPITAL EXPENDITURESCAPITAL EXPENDITURES
$15,139,504
$5,397,894
$0
$325,634
$9,364,419
$51,557
$18,172,553
$9,017,678
$89,416
$6,568,988
$0
$1,094,610
$35,952
$1,365,909
$3,304,312
$0
$3,304,312
$1,691,996
$1,691,996
$14,813,342
$5,519,843
$113,400
$311,632
$8,816,061
$52,406
$19,159,921
$9,987,443
$73,669
$6,682,608
$0
$1,110,492
$43,747
$1,261,962
$3,859,924
$0
$3,859,924
$3,442,137
$3,442,137
$16,069,728
$5,871,894
$0
$298,588
$9,876,596
$22,650
$19,896,501
$11,530,592
$79,910
$6,663,871
($1,221,944)
$1,159,219
$45,825
$1,639,028
$4,133,372
$0
$4,133,372
$7,544,212
$7,544,212
$15,800,791
$6,243,327
$0
($258,693)
$9,789,297
$26,860
$20,396,972
$11,299,313
$79,296
$6,293,491
$110,163
$1,225,707
$39,175
$1,349,827
$3,342,087
$0
$3,342,087
$7,349,102
$7,349,102
-1.67%
6.33%0.00%
-186.64%
-0.88%
18.59%
2.52%
-2.01%
-0.77%
-5.56%
-109.02%
5.74%
-14.51%
-17.64%
-19.14%0.00%
-19.14%
-2.59%
-2.59%
Total $38,308,365 $41,275,324 $47,643,813 $46,888,952 -1.58%
MAINTENANCE &OPERATIONS SALARIES & BENEFITS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES$18.2M$15.1M$3.3M$19.2M$14.8M$3.9M$3.4M$19.9M$16.1M$4.1M$7.5M$20.4M$15.8M$3.3M$7.3MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
173
6/16/2020 S&B BreakdownPUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUS
SALARIES PART TIME
SPECIAL PAYSNIGHT DIFFERENTIAL MISC
CERTIFICATION PAY
BILINGUAL PAY
DUTY PAY
OTHER PAYSOVERTIME MISC & 1/2 TIME
CALL BACK PAY
STAND BY PAY
CATASTROPHIC LEAVE
SALARY & BENEFITS SAVINGS
LUMP SUM PAYSLUMP SUM PAYMENT
BENEFITSHYBRID CONTRIB DEPT DIRECT…
PERS ARREARS MISC
CAFETERIA ALLOWANCE FT
CAFETERIA ALLOWANCE PT
PENSION EE NORMAL COST MI…
PENSION ER NORMAL COST MI…
RETIREMENT PART TIME/TEMP
PENSION EE CONTRIB MISC
PENSION UAL REQUIRED MISC
PENSION UAL DISCRETIONARY …
CAR ALLOWANCE
CELL PHONE STIPEND
RHS $2.50 CONTRIBUTION
LIFE INSURANCE
EMP ASSISTANCE PROGRAM
UNEMPLOYMENT EXPENSE
MEDICARE FRINGES
SURVIVOR BENEFIT
DEFERRED COMP CITY CONTRIB
COMPENSATED ABSENCES
CONTRA PENSION EXP (GASB 68)
CONTRA OPEB EXP (GASB 75)
$15,139,504
$9,364,419
$8,855,018
$509,401
$51,557
$369
$20,332
$0
$30,856
$325,634
$314,342
$10,408
$884
$0
$0
$0
$0
$5,397,894
$70
$0
$14,813,342
$8,816,061
$8,631,882
$184,179
$52,406
$0
$19,627
$1,083
$31,696
$311,632
$287,362
$16,354
$0
$7,916
$0
$113,400
$113,400
$5,519,843
$0
$0
$16,069,728
$9,876,596
$9,578,764
$297,832
$22,650
$750
$20,100
$1,800
$0
$298,588
$244,446
$9,150
$44,992
$0
$0
$0
$0
$5,871,894
$0
$0
$15,800,791
$9,789,297
$9,495,153
$294,144
$26,860
$750
$20,710
$5,400
$0
($258,693)
$305,663
$9,150
$43,492
$0
($616,998)
$0
$0
$6,243,327
-1.67%
-0.88%
-0.87%
-1.24%
18.59%
0.00%
3.03%
200.00%0.00%
-186.64%
25.04%
0.00%-3.33%
0.00%
-0.00%0.00%
0.00%
6.33%0.00%
0.00%
$1,811,993
$4,967
$873,608
$560,719
$10,444
($1,185,617)
$1,938,388
$798,013
$20,484
$43,605
$105,867
$9,529
$1,885
$0
$140,915
$12,017
$0
$325,158
($37,575)
($36,576)
$1,792,481
$0
$835,414
$560,788
$6,091
($1,119,662)
$2,094,451
$730,769
$8,109
$43,367
$98,350
$9,041
$1,783
$12,846
$139,649
($780)
$0
$321,870
$15,090
($29,814)
$2,067,560
$0
$893,492
$726,670
$9,750
($1,240,304)
$2,026,710
$678,733
$8,400
$46,500
$126,963
$9,873
$1,952
$0
$173,771
$0
$7,351
$334,473
$0
$0
$2,059,604
$0
$914,810
$815,679
$5,674
($1,260,717)
$2,233,710
$769,287
$12,000
$48,960
$111,822
$9,664
$1,811
$0
$172,991
$0
$15,702
$332,330
$0
$0
-0.38%
0.00%
2.39%
12.25%
-41.80%
1.65%
10.21%
13.34%
42.86%
5.29%
-11.93%
-
-
2.12%
7.25%
0.00%
-0.45%
0.00%
113.60%-0.64%
0.00%
0.00%
Total $15,139,504 $14,813,342 $16,069,728 $15,800,791 -1.67%
$0
$0
174
6/16/2020 M&O BreakdownPUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSOPERATIONAL SAVINGSOPERATIONAL SAVINGSCONTRACT SERVICESEQUIPMENT RENTALRENTAL/PROP & EQUIP NOCSERVICES PROF & TECH NOCSERVICES PROFESSIONALNPDES ADMINISTRATIONTMDL ADMINISTRATIONSERVICES JANITORIALSERVICES NPT COAST REFUSESERVCES OTHER PRINT VENDORSERVICES CONTRACTCONTRACT SERVICES MEDIANSCONTRACT SERVICES PRKS/FACILCONTRACT SERVICES BEACH REFUSECONTRACT SERVICES CIVIC CENTERSERVICES CITY PRINT CONTRACTBEACH TRASHCAN COLLECTIONSTEAM CLEANINGCONTRACT STRIPINGOTHER AGENCY FEESTURF RENOVATIONUTILITIESTELECOMM DATALINESUTILITIES TELEPHONEUTILITIES NATURAL GASUTILITIES ELECTRICITYUTILITIES WATERSUPPLIES & MATERIALSSIGN INSTALLATION MATRLSSUPPLIES OFFICE NOCSUPPLIES AUTO PARTS EXPNSSPECIAL DEPT SUPPLIES NOCSTREET CLEANING EXPENSEPIER/FLOAT SUPPLIESSAFETY EQUIPMENTTRAFFIC SUPPLIESROADWAY PAINTS & BARSSIGNSINSCTCDES/HRBCDES/FNGCDESPLANT MATERIALSFERTILIZERSOIL AMENDMENTSASPHALT MATERIALSCONCRETE MATERIALSTOOLS INSTRUMENTS ETCSPECIAL DEPT EXPENSE NOCHAZARD MITIGATION
$18,172,553$0$0$9,017,678$12,000$5,473$2,368,367$323,805$165,308$230,279$467,650$696,929$13,312$68,551$1,636,174$1,972,915$130,387$190,357$1,231$251,719
$19,159,921$0$0$9,987,443$0$4,400$2,681,058$170,978$172,888$171,359$781,838$715,880$15,870$112,330$1,655,044$2,255,358$152,590$218,066$1,561$331,683
$19,896,501($1,221,944)($1,221,944)$11,530,592$0$9,500$1,139,459$80,000$189,000$220,200$943,911$740,694$13,000$2,359,188$1,785,746$2,494,449$1,827$253,196$4,913$661,638
$20,396,972$110,163$110,163$11,299,313
$6,200$916,987$80,000$189,000$220,200$951,490$762,694$12,500$2,434,781$1,772,840$2,256,724$157,168$245,600$4,163$668,595
2.52%-109.02%-109.02%-2.01%0.00%
-34.74%-19.52%0.00%0.00%0.00%0.80%2.97%-3.85%3.20%-0.72%-9.53%8502.52%-3.00%-15.27%1.05%$227,225$133,748$18,437$103,811$1,365,909$3,523$5,759$11,177$397,326$948,124$1,094,610$348$18,501$326,452$96,343$2,936$14,658$2,117$6,230$2,676
$268,246$135,246$18,960$124,088$1,261,962$2,752$5,367$14,928$327,582$911,333$1,110,492$0$18,889$314,386$56,121$4,948$25,349$2,712$9,678$5,580
$282,800$159,071$62,000$130,000$1,639,028$4,600$4,000$10,405$327,000$1,293,023$1,159,219$0$23,483$305,000$75,922$3,000$0$2,500$19,700$0
$262,800$159,071$68,500$130,000$1,349,827$6,600$4,000$10,405$312,000$1,016,822$1,225,707
$17,440$305,000$168,950$3,000$0$2,500$17,700$0
-7.07%0.00%10.48%0.00%-17.64%43.48%0.00%0.00%-4.59%-21.36%5.74%0.00%-25.73%0.00%122.53%0.00%0.00%0.00%-10.15%0.00%$42,036$2,980$16,711$1,945$11,152$157,043$154,412$15,216$39,746$183,108
$53,837$2,996$19,764$4,883$8,415$207,571$120,381$16,312$33,636$205,034
$49,896$0$20,000$0$17,500$131,227$97,774$139,250$46,000$227,967
$47,000$0$20,000$0$17,500$127,400$65,000$65,250$78,500$290,467
-5.80%0.00%
0.00%0.00%0.00%-2.92%-33.52%-53.14%70.65%27.42%
$0
$0
175
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PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & REPAIREV CHARGING STA OPERATIONSMAINT TRAFFIC CONTROLSUPPLIES JANITORIAL NOCSUPPLIES JANITORIAL NOCRESID REFUSE COLLECTIONAUTOMOTIVE FUEL/WASHMAINT & REPAIR EQUIPMAINT & REPAIR EQUIPMENTPRINTER MAINT/SUPPLIESMAINT & REPAIR DAMAGEMAINTENANCE & REPAIR DAMAGEMAINT E COAST HIGHWAYMAINTENANCE & REPAIR BLDGFICUS TREE MAINTENANCETREE REFORESTATIONTREE REPLACEMENTMAINT BBSCMAINT & REPAIR NOCMAINTENANCE & REPAIR NOCMAINT IRRIGATION REPAIRMAINT DRNKNG FOU REPAIRMAINT PIERS/FLOATS/DOCKSMAINTENANCE BEACHESMAINT OUTSIDE LABORMAINTENANCE COMPUTER SOFT…NWP COAST REIMBURSEMENTSEWER USE FEE/PROP TAXMARINA PARK MAINTENANCEDONATED BENCH & TREE PURCHA…MAINT/REPAIR MARINASSEWER FEES: FIXED + USETRAVEL & TRAININGTRAVEL & MEETINGS NOCTRAININGGENERAL EXPENSESPOSTAGE/FREIGHT/EXPRESS NOCCERT & MEMBERSHIPADVERT & PUB RELATIONSPOSTAGE FREIGHT EXPRESS NOCPUBLICATIONS & DUES NOCUNIFORM EXPENSESOFTWARE LICENSE RENEWALHARBOR PIER PERMIT APPEAL
$6,568,988$1,669$103$55$92,355$3,964,340$135,111$540,562$1,198$3,456$4,239$25,700$21,342$462,228$99,660
$6,682,608$0$0$172$88,042$4,083,120$154,572$603,406$320$3,751$6,138$39,959$19,483$531,667$100,429
$6,663,871$0$0$0$100,000$4,329,296$122,000$556,744$2,500$5,183$24$72,976$0$641,601$0
$6,293,491
$0$90,000$4,165,123$119,907$546,500$2,500$4,675$0$50,000$0$599,677$0
-5.56% 0.00%0.00%0.00%
-10.00%-3.79%-1.72%-1.84%0.00%-9.80%-100.00%-31.48%0.00%
$215,446$23,630$38,861$0$173,274$190,810$500$143,991$81,566$181,034$4,561$60,620$56,558$2,939$28,706$7,743$6,731$35,952$20,980$14,972
$251,407$19,829$27,816$0$190,475$122,809$589$114,725$47,530$133,111$4,428$60,620$50,876$0$12,150$0$15,184$43,747$23,023$20,724
$0$0$23,597$700$133,069$161,129$0$102,540$76,271$125,000$15,700$60,620$51,720$0$30,000$38,950$14,251$45,825$21,175$24,650
$0$0$23,760$700$103,069$137,700$0$65,000$59,500$125,000$15,700$60,620$50,876$0$28,000$30,000$15,184$39,175$19,775$19,400
0.69%
-6.53%0.00%0.00%0.00%0.69%0.00%-22.54%-14.54%0.00%
-36.61%-21.99%0.00%0.00%0.00%-1.63%0.00%
-6.67%-22.98%6.55%-14.51%-6.61%-21.30%$89,416$62$5,079$23,767$7,255$11,124$29,946$12,183$0
$73,669$0$4,884$1,548$7,400$11,934$28,011$19,842$50
$79,910$0$0$7,500$7,200$17,197$35,293$12,720$0
$79,296
$400$7,500$7,900$15,497$35,279$12,720$0Total$18,172,553 $19,159,921 $19,896,501 $20,396,972
-0.77%0.00%0.00%
0.00%9.72%-9.89%-0.04%0.00%0.00%
2.52%
$0$0
$0GENERAL EXPENSES
176
6/16/2020 Capital/ISF Breakdown
1/1
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
EQUIP MAINT ISF
VEHICLE REPLACE ISF
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL INSURANCE
GENERAL LIABILITY INSURA…
UNINSURED CLAIMS CHARGE
CAPITAL EXPENDITURESCOMPUTER EQUIPMENT
PARK RENOVATIONS
ROLLING EQUIPMENT
CONTRACTED SET UP
SET UP SUPPLIES
ADD'L REQ VEHICLE EQUIPM…
EQUIPMENT RENOVATION
AQMD EQUIPMENT MANDA…
MOBILE DATA COMPUTING
SHOP EQUIPMENT
EQUIPMENT N.O.C.
OFFICE FURNITURE/FIXTURES
$3,304,312
$535,943
$315,091
$589,077
$449,979
$480,331
$197,634
$736,257
$0
$0
$1,691,996
$8,606
$307,000
$1,006,924
$11,872
$1,586
$2,144
$252,374
$13,494
$5,304
$3,859,924
$497,307
$405,080
$573,784
$440,180
$530,469
$96,121
$1,219,687
$97,296
$0
$3,442,137
$14,755
$307,282
$2,733,888
$23,438
$1,892
$3,192
$277,592
$9,825
$4,052
$4,133,372
$486,734
$385,852
$556,789
$440,180
$645,377
$147,550
$1,077,173
$58,450
$335,267
$7,544,212
$10,500
$307,000
$6,694,356
$31,009
$0
$0
$342,895
$10,000
$15,000
$3,342,087
$624,805
$182,339
$648,287
$636,097
$686,092
$129,043
$287,793
$16,561
$131,070
$7,349,102
$9,300
$307,000
$6,565,493
$31,009
$0
$0
$300,000
$10,000
$15,000
-19.14%
28.37%
-52.74%
16.43%
44.51%
6.31%
-12.54%
-73.28%
-71.67%
-60.91%
-2.59%
-11.43%
-
0.00%
1.92%
0.00%
0.00%
0.00%
-12.51%
0.00%
0.00%
$44,043
$37,895
$754
$22,182
$44,039
$0
$40,000
$80,084
$13,368
$40,000
$61,000
$10,300
-0.00%
-23.83%
-22.95%
Total $4,996,308 $7,302,061 $11,677,584 $10,691,189 -8.45%
177
6/16/2020 Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
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
$2,607,809$1,561,057$1,317,310$92,844$148,371$2,532$1,046,752$837,096$56,431$153,225$0$7,001,595$744,701$652,285$23,336$69,080$0$2,839,092$1,759,109$803,702
$2,666,607$1,641,112$1,305,392$144,721$184,797$6,202$1,025,495$768,651$69,249$187,353$242$7,768,820$798,518$666,073$40,465$91,980$0$3,191,144$2,041,986$865,483
$1,466,761$619,642$1,375,598($1,040,774)$278,818$6,000$847,119$631,794$71,148$141,309$2,868$9,364,425$1,253,098$661,325$455,011$136,762$0$3,497,959$2,137,926$881,087
$2,536,894$1,929,442$1,623,755$106,870$193,817$5,000$607,452$449,464$69,947$86,441$1,600$8,957,616$1,209,710$669,211$443,200$97,299
$3,279,277$2,150,574$822,225
72.96%211.38%18.04%-110.27%-30.49%-16.67%-28.29%-28.86%-1.69%-38.83%-44.21%-4.34%-3.46%1.19%-2.60%-28.86%0.00%
-6.25%0.59%-6.68%$276,281$0$3,417,802$2,841,106$165,468$408,854$2,374$5,923,760$2,751,878$768,985$1,833,853$130,158$18,882$1,859,174$996,558$624,417$194,156$44,043$1,312,708$1,312,708
$279,109$4,566$3,779,158$2,961,525$312,395$501,493$3,745$8,201,644$3,156,857$783,250$2,151,487$222,120$0$1,947,221$1,061,249$571,517$292,273$22,182$3,097,566$3,097,566
$473,946$5,000$4,613,368$3,542,125$290,997$777,746$2,500$12,616,610$3,352,611$816,288$2,339,169$197,154$0$2,105,655$1,173,525$628,850$262,780$40,500$7,158,344$7,158,344
$302,478$4,000$4,468,629$3,620,509$285,837$559,783$2,500$12,469,905$3,304,157$904,780$2,235,380$163,997
$2,192,246$1,088,411$741,176$322,159$40,500$6,973,502$6,973,502
-36.18%-20.00%-3.14%2.21%-1.77%-28.02%0.00%-1.16%-1.45%10.84%-4.44%-16.82%0.00%
4.11%-7.25%17.86%22.60%-0.00%-2.58%-2.58%$9,626,935$7,887,603$1,381,111$5,744,822$454,670$307,000$1,739,332$148,502$1,515,690$75,140
$9,807,045$7,834,157$1,180,445$5,945,816$400,614$307,282$1,972,888$233,384$1,667,154$72,350
$10,873,539$8,646,881$1,290,090$6,709,931$336,860$310,000$2,226,658$289,744$1,879,600$57,314
$10,439,432$8,125,629$1,309,054$6,238,602$268,973$309,000$2,313,802$350,675$1,927,433$35,694
-3.99%-6.03%1.47%-7.02%-20.15%-0.32%3.91%21.03%2.54%-37.72%
PUBLIC WORKS BUDGET BY DIVISION
$0
$0
178
6/16/2020 Duplicate of Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
PW STREET / TIDELANDS MGMT1008014SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES10080802SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURESREFUSE01090901SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGESTREETS/BEACHES0109021SALARIES & BENEFITSMAINTENANCE & OPERATIONSINTERNAL SERVICE CHARGECAPITAL EXPENDITURES
$2,180,498$779,822$420,459$358,609$0$754$1,400,676$418,857$898,000$83,819$0$4,894,908$4,894,908$481$4,707,317$187,110
$1,111,062$0$0$0$0$0$1,111,062$177,476$876,816$56,770$0$5,065,158$5,065,158$7,351$5,044,924$12,883
$529,181$0$0$0$0$0$529,181$0$524,181$0$5,000$6,068,580$6,068,580$210,230$5,814,677$43,673
$449,027$0$0
$0
$449,027$0$444,027$0$5,000$6,059,759$6,059,759$201,858$5,776,321$81,580
-15.15%0.00%0.00%0.00%0.00%0.00%
-15.15%0.00%
-15.29%0.00%
0.00%-0.15%-0.15%-3.98%-0.66%86.80%$6,072,860$6,072,860$3,597,645$1,348,064$1,123,448$3,703
$6,654,988$6,654,988$3,626,560$1,469,894$1,558,182$352
$6,724,717$6,724,717$3,941,083$1,342,624$1,427,010$14,000
$5,976,319$5,976,319$3,432,498$1,305,954$1,229,866$8,000
-11.13%-11.13%-12.90%-2.73%-13.82%-42.86%Total $38,308,365 $41,275,324 $47,643,813 $46,888,952 -1.58%
PUBLIC WORKS BUDGET BY DIVISION
$0
$0
179
Replacement Replacement
Unit Year Manufacturer Description Cost
2919 2008 Ford Escape XLS Similar $22,00029202008FordEscape XLS Similar $22,000
Community Development - Code
Enforcement 01050503 0315 2006 Ford RANGER Similar $19,993
2647 2013 International Navistar Terra Star Similar $320,00026482013International Navistar Terra Star Similar $320,00026462013International Navistar Terra Star Similar $320,000
2896 2017 Toyota Tacoma Similar $42,00028972017Toyota Tacoma Similar $42,00028982017Toyota Tacoma Similar $42,000
2309 2009 Ford F-150 Similar $26,000
2308 2009 Ford F-350 Transit van 350 $45,000
2463 2011 Pierce Ladder Truck Similar $1,180,00024022010Pierce Engine Similar $815,00024032010Pierce Engine Similar $815,000
Library 01060005 7002 2005 Ford Escape Similar $22,000
Public Works - Equipment Maintenance 7529031 5201 2008 Ford F-150 Similar $31,000
3393 1996 Zieman 1150-S Similar $7,50033122001CaterpillarCB-214D Similar $39,000
3386 2002 Zieman 1175 Similar $11,000
3320 2002 Lee-Boy 150 T Similar $15,000
3301 2006 Ford F-150 Similar $30,000
3664 2006 Rockland Beach King Similar $150,000
3325 2005 Ford F-450 Similar $120,000
3354 2008 Bobcat S250 Similar $77,000
3628 2007 Ford F-250 Similar $34,000
3335 2007 Ford F-550 Similar $97,000
3323 2008 Ford F-550 Similar $85,000
3007 2008 Dodge DURANGO Similar $32,000
3010 2008 Dodge DURANGO Similar $32,00030112008DodgeDURANGOSimilar$32,00030162009FordESCAPE XLS Similar $22,00030012008DodgeDURANGOSimilar$34,000
7714 2008 Ford F-150 Similar $31,000
7703 2007 Dodge Durango Similar $32,000
7704 2007 Ford F-150 Similar $32,000
7733 2008 Ford F-250 Similar $38,000
7715 2008 Ford F-350 Similar $40,000
7607 2006 Ford Ranger Similar $22,00076092008DodgeDurangoSimilar$31,000
2852 2007 Boston Guardian Similar $65,000
0316 2007 Chevrolet Colorado Similar $23,000
Finance Department - Revenue 0103032 0605 2011 Ford Econoline Similar $27,000
3610 2005 Ford F-150 Similar $33,000
3630 2006 Ford F-450 Similar $48,000
3285 1990 Ingersoll Rand Light Tower Similar $15,000
5578 1981 Stang Pump Similar $50,00055181983MackMR611SCNG Crane Truck $375,00055102003GMCSAVANA MV Similar $172,00055112008FordF-450 Similar $57,000
5550 2000 John Deere 410E Similar $87,000
9289 1984 Stang/Ford Pump Similar $40,00092082010FordF-150 Similar $32,00092372001ChevroletSilveradoSimilar$41,00092771995Zieman2347 A Similar $25,00032082005FordF-250 Similar $32,00055911998MultiquipDCA100SSJUSimilar$45,00092042007DodgeDurangoSimilar$30,00092422008FordE-SERIES Similar $33,00092942008ChevroletTAHOE LS Similar $51,00092312008FordF-550 Similar $54,00092272008FordF-550 Similar $103,000Total$6,565,493
Model
Utilities - Water 7019052
Public Works - Engineering 01080801
0109031Public Works - Parks
Utilities - Storm Drains 0109062
Fire Department - Emergency Medical
Services 01040404
Item to be ReplacedDepartmentOrg
Utilities - Wastewater 7119061
Community Development - Building 0105041
Fire Department - Marine Safety 01040406
Fire Department - Emergency Preparedness 01040403
01040401Fire Department - Operations
Recreation and Senior Services 0107010
Harbor Department 10045451
Public Works - Field Maintenance 0109021
CITY-WIDE VEHICLE REPLACEMENT LIST
180
181
7/13/2020 Expenditure Overview
1/1
UTILITIES DEPARTMENT
Budget to Previous Year Actuals
$32M$35M$39M$41MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
ISF $3.8M (9.89%)
M&O $26M (67.13%)
S&B $9M (22.51%)
Account Capital ISF M&O S&B
Adopted Budget:
% of General Fund Budget
5.03M (2.29%)
214.83M (97.71%)
Utilities Other General Fund Departments
Top Non-Personnel Budgeted Items for FY21
GROUNDWATER EXP
IMPORTED WATER EXP
SERVICE CHARGE ADMINISTRATIVE
UTILITIES ELECTRICITY
MAINT & REPAIR NOC
CONTRACT SERVICES STRT SWPI…
SERVICES PROFESSIONAL
RECLAIMED WATER EXP OCWD
CONTRACT SERVICES STORM DR…
METER READING SERVICES
$7,900,000
$5,000,000
$2,596,345
$2,125,000
$1,292,147
$775,000
$586,516
$471,300
$365,000
$311,575
$38,034,316
Fund/Divison FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
GENERAL FUND
SEWER/STORMDRAIN/STREET SWEEP
TIDE & SUBMERGED LANDS FUND
OIL & GAS
WASTEWATER ENTERPRISE FUND
SEWER/STORMDRAIN/STREET SWEEP
WATER ENTERPRISE FUND
WATER
$3,995,161
$3,995,161
$577,099$577,099
$3,129,637
$3,129,637
$21,255,864
$21,255,864
$4,841,424
$4,841,424
$760,038$760,038
$3,505,860
$3,505,860
$22,527,526
$22,527,526
$4,665,575
$4,665,575
$757,017$757,017
$3,976,824
$3,976,824
$26,769,000
$26,769,000
$5,033,549
$5,033,549
$746,736$746,736
$4,284,105
$4,284,105
$27,969,925
$27,969,925
7.89%
7.89%
-1.36%-1.36%
7.73%
7.73%
4.49%
4.49%
Total $28,957,761 $31,634,848 $36,168,416 $38,034,316 5.16%
182
4/27/2020 EE INFO
1/1
UTILITIES EMPLOYEE INFORMATION - FULL TIME
Title FY 21FTE FY 20FTE FY19FTE Base Pay SpecialtyPays HealthBenefits Retirement OtherBenefit TOTALS
ASSISTANT, ADMINASSISTANT, DEPTE & I SPECIALISTEQUIP OPERATOR II
FIELD SUPERINTDNT II
IT TECHNICIAN, SR
MAINT WORKER IIMAINTENANCE WORKER IMGMT ANALYST -SENIOROPER SUPPORT SUPT.STRM DRN/ST SWP CRCHSTRM DRN/ST SWP SUPRUTILITIES CREW CHIEF
UTILITIES DIRECTOR
UTILITIES SCADA COOR
UTILITIES SPECIALISTUTILITIES SPECLST-SRUTILITIES SUPERVISORWATER PROD OPERATORWATER PROD SUPERVISR
1.001.004.003.00
1.00
0.50
1.001.001.001.001.001.007.00
1.00
1.00
13.007.003.003.001.00
1.001.004.003.00
1.00
0.50
1.001.001.001.001.001.007.00
1.00
1.00
13.007.003.003.001.00
1.001.003.003.00
1.00
0.50
1.001.001.001.001.001.007.00
1.00
1.00
13.007.003.003.001.00
$87,849$70,534$338,761$229,436
$147,408
$44,090
$69,329$66,001$121,067$147,408$89,551$103,615$626,859
$229,366
$95,993
$905,669$540,894$310,846$281,963$108,807
$1,800$4,445$2,920
$960
$480
$165
$960$960$1,125$1,530$12,690
$5,760
$2,010
$5,470$8,605$6,070$6,620$3,090
$22,387$22,387$89,548$67,161
$22,387
$11,194
$22,387$22,387$22,387$22,387$22,387$22,387$156,709
$22,387
$22,387
$291,031$156,709$67,161$67,161$22,387
$4,544$3,741$16,515$11,927
$7,624
$4,561
$3,599$3,418$5,051$7,624$4,645$5,393$32,645
$9,569
$5,006
$43,518$27,237$16,215$14,786$5,724
$4,798$6,007$25,394$19,172
$9,936
$6,764
$3,884$6,031$6,442$7,746$5,189$5,891$45,628
$16,679
$7,015
$68,320$39,645$21,308$19,661$7,905
$119,577$104,469$474,663$330,616
$188,315
$67,088
$99,363$97,837$155,907$186,125$122,897$138,817$874,530
$283,761
$132,412
$1,314,008$773,091$421,600$390,191$147,913WATER QLTY COORD 1.00 1.00 1.00 $89,551 $2,255 $22,387 $4,703 $7,095 $125,992
Total 53.50 53.50 52.50 $4,704,997 $67,916 $1,197,705 $238,046 $340,509 $6,549,172
Title FY 21FTE FY 20FTE FY19FTE Base Pay Retirement Other Benefit TOTALS
INTERNMAINTENANCE AIDE PTUTLTY SPECIALIST PT
1.461.001.50
1.461.001.50
1.46 $54,550$29,201$83,236
$2,046$1,268$3,817
$821$509$1,531
$57,416$30,977$88,583
Total 3.96 3.96 1.46 $166,986 $7,130 $2,860 $176,977
UTILITIES EMPLOYEE INFORMATION- PART TIME
183
4/30/2020 Character Breakdown for GL
1/1
UTILITIES SUMMARY BY ACCOUNT TYPE
Account Type FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITS
BENEFITS
LUMP SUM PAYS
OTHER PAYS
REGULAR SALARIES
SPECIAL PAYS
MAINTENANCE & OPERATIONSCONTRACT SERVICES
GENERAL EXPENSES
MAINTENANCE & REPAIR
SUPPLIES & MATERIALS
TRAVEL & TRAINING
UTILITIES
INTERNAL SERVICE CHARGE
INSURANCE RESERVE
INTERNAL SVC CHARGE
CAPITAL EXPENDITURES
CAPITAL EXPENDITURES
$7,295,769
$2,530,226
$0
$467,806
$4,258,324
$39,413
$19,544,753
$2,053,802
$2,005,564
$2,243,199
$11,474,739
$19,884
$1,747,565
$2,097,747
$0
$2,097,747
$19,492
$19,492
$7,873,374
$2,875,908
$17,550
$611,796
$4,333,384
$34,736
$20,970,692
$2,197,230
$2,006,596
$3,354,129
$11,039,198
$31,762
$2,341,777
$2,776,215
$0
$2,776,215
$14,567
$14,567
$8,345,623
$3,055,978
$0
$504,535
$4,749,860
$35,250
$25,053,454
$2,869,780
$2,912,430
$3,477,368
$13,492,000
$53,436
$2,248,440
$2,836,464
$0
$2,836,464
$182,875
$182,875
$8,559,957
$3,284,673
$0
$371,866
$4,871,984
$31,435
$25,532,296
$2,882,068
$2,808,869
$3,378,411
$14,161,448
$46,760
$2,254,740
$3,763,908
$0
$3,763,908
$178,154
$178,154
2.57%
7.48%
0.00%
-26.30%
2.57%
-10.82%
1.91%
0.43%
-3.56%
-2.85%
4.96%
-12.49%
0.28%
32.70%
0.00%
32.70%
-2.58%
-2.58%
Total $28,957,761 $31,634,848 $36,418,416 $38,034,316 4.44%
MAINTENANCE &OPERATIONS SALARIES & BENEFITS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES$19.5M$7.3M$21.0M$7.9M$25.1M$8.3M$25.5M$8.6MFY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted
184
4/30/2020 S&B BreakdownUTILITIES SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITS
REGULAR SALARIESSALARIES MISCELLANEOUSSALARIES PART TIME
SPECIAL PAYSNIGHT DIFFERENTIAL MISCCERTIFICATION PAYBILINGUAL PAYDUTY PAY
OTHER PAYS
OVERTIME MISC & 1/2 TIMECALL BACK PAYSTAND BY PAYSALARY & BENEFIT SAVINGS
LUMP SUM PAYS
LUMP SUM PAYMENT
BENEFITS
CAFETERIA ALLOWANCE FTCAFETERIA ALLOWANCE PTPENSION EE NORMAL COST MISCPENSION ER NORMAL COST MISCRETIREMENT PART TIME/TEMPPENSION EE CONTRIB MISCPENSION UAL REQUIRED MISCPENSION UAL DISCRETIONARY …PERS ARREARS MISCCAR ALLOWANCECELL PHONE STIPENDRHS $2.50 CONTRIBUTIONHYBRID CONTRIB DEPT DIRECTORLIFE INSURANCEEMP ASSISTANCE PROGRAMOTHER BENEFITSUNEMPLOYMENT EXPENSEMEDICARE FRINGESSURVIVOR BENEFITDEFERRED COMP CITY CONTRIBCOMPENSATED ABSENCESCONTRA PENSION EXP (GASB 68)CONTRA OPEB EXP (GASB 75)
$7,295,769$4,258,324$4,210,983$47,341$39,413$172$33,647$4,190$1,404$467,806$260,889$91,937$114,980$0$0$0$2,530,226$1,061,934$5,712$417,999
$7,873,374$4,333,384$4,303,798$29,586$34,736$85$31,656$2,151$844$611,796$397,043$99,977$114,776$0$17,550$17,550$2,875,908$1,118,829$0$431,483
$8,345,623$4,749,860$4,580,270$169,590$35,250$0$33,450$1,800$0$504,535$274,310$96,500$133,725$0$0$0$3,055,978$1,169,350$0$457,120
$8,559,957$4,871,984$4,704,997$166,986$31,435$0$29,635$1,800$0$371,866$375,217$96,500$133,725($233,576)$0$0$3,284,673$1,197,705$0$466,731
2.57%2.57%2.72%-1.54%-10.82%
0.00%
-11.40%0.00%
0.00%
-26.30%36.79%0.00%0.00%
0.00%
0.00%
0.00%7.48%2.42%
0.00%2.10%$252,014$378($545,466)$950,057$391,129$0$0$28,595$65,557$553$5,481$1,085$0$1,650$72,001$7,000$0$153,256($171,635)($167,074)
$270,034$1,109($561,700)$996,839$347,804$554$3,996$29,182$63,441$0$5,440$1,062$3,234$0$76,811($345)$0$155,386$68,931($136,182)
$334,235$6,323($597,071)$988,422$331,016$0$4,800$29,340$72,320$0$5,515$1,090$0$0$86,452$0$6,901$160,165$0$0
$384,471$7,130($615,436)$1,091,645$375,960$0$4,800$31,680$65,502$0$5,620$1,053$0$0$89,102$0$14,035$164,675$0$0
15.03%12.76%3.08%10.44%13.58%
0.00%0.00%7.98%-9.43%
0.00%
1.90%-3.41%
0.00%
0.00%
3.07%
0.00%
103.38%2.82%
0.00%
0.00%Total $7,295,769 $7,873,374 $8,345,623 $8,559,957 2.57%
185
4/30/2020 M&O BreakdownUTILITIES SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESRENTAL/PROP & EQUIP NOCSERVICES PROF & TECH NOCSERVICES PROFESSIONALSERVICES CONTRACTCONTRACT SERVICES STRT S…CONTRACT SERVICES ALLEY …CONTRACT SERVICES STORM…SERVICES CITY PRINT CONTR…WATER CONSERVATION SUP…METER READING SERVICESSCADA TRAININGHAZARDOUS MATERIALS RE…OTHER AGENCY FEES
UTILITIES
TELECOMM DATALINESUTILITIES TELEPHONEUTILITIES NATURAL GASUTILITIES ELECTRICITYUTILITIES WATER
SUPPLIES & MATERIALSSUPPLIES OFFICE NOCSPECIAL DEPT SUPPLIES NOCTREATMENT CHEMICALSSTREET CLEANING EXPENSECONCRETE MATERIALSTOOLS INSTRUMENTS ETCSPECIAL DEPT EXPENSE NOCIMPORTED WATER EXPGROUNDWATER EXPRECLAIMED WATER EXPENSE…WATER CNSRV ACTIVITIESYARD & PROJECT MATERIALS
MAINTENANCE & REPAIRSUPPLIES JANITORIAL NOCSUPPLIES JANITORIAL NOCGENERATOR MAINTENANCE …VALVE MAINT PROGRAMAIR VAC MAINT PROGRAMMETER VAULT REPLACEMENTAUTOMOTIVE FUEL/WASHMAINT & REPAIR EQUIPMAINT & REPAIR EQUIPMENTPRINTER MAINT/SUPPLIESMAINT E COAST HIGHWAYMAINTENANCE & REPAIR BL…
$19,544,753$2,053,802$0$357,896$90,000$390,873$453,517$85,195$197,641$0$0$288,914$0$0$189,766$1,747,565$19,304$39,603$2,403$1,674,269
$20,970,692$2,197,230$701$345,260$114,163$352,364$532,993$68,571$209,887$0$26,250$308,697$0$0$238,344$2,341,777$11,134$46,558$2,736$2,253,714
$25,053,454$2,869,780$5,000$335,953$105,153$311,053$615,535$80,231$405,000$33$218,247$311,575$200,000$20,000$262,000$2,248,440$15,600$33,200$3,000$2,125,000
$25,532,296$2,882,068$5,000$336,363$105,153$183,466$775,000$80,231$365,000$33$218,247$311,575$200,000$20,000$282,000$2,254,740$15,600$39,500$3,000$2,125,000
1.91%0.43%0.00%0.12%0.00%-41.02%25.91%0.00%-9.88%0.00%0.00%0.00%0.00%0.00%7.63%0.28%0.00%18.98%0.00%0.00%$11,986$11,474,739$5,006$56,349$94,603$0$0$19,635$241,147$4,588,695$5,903,530$431,915$115,909$17,950$2,243,199$29$15,856$37,805$86,589$14,729
$27,635$11,039,198$5,795$63,733$111,959$46$0$25,575$241,537$3,941,412$6,137,512$418,212$79,922$13,495$3,354,129$0$11,297$46,814$88,762$0
$71,640$13,492,000$7,350$100,948$226,612$2,000$2,000$29,136$294,427$5,000,000$7,100,000$471,300$229,796$28,431$3,477,368$0$9,000$43,073$90,000$20,000
$71,640$14,161,448$7,350$97,500$150,000$2,000$2,000$29,000$274,427$5,000,000$7,900,000$471,300$202,371$25,500$3,378,411$0$9,000$43,073$90,000$20,000
0.00%4.96%0.00%-3.42%-33.81%0.00%0.00%-0.47%-6.79%0.00%11.27%0.00%-11.93%-10.31%-2.85%
0.00%
0.00%0.00%0.00%0.00%$0$104,850$4,327$4,973$3,769$1,299$5,813
$0$128,087$12,271$7,488$3,654$7,136$4,441
$6,000$135,008$15,000$7,500$6,000$7,114$52,134
$6,000$135,000$15,000$7,500$6,000$7,114$52,166
0.00%-0.01%
Total $19,544,753 $20,970,692 $25,053,454 $25,532,296
0.00%0.00%0.00%0.00%0.06%
1.91%
186
4/30/2020 Duplicate of M&O Breakdown
1/1
UTILITIES SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change WASTEWATER ROOT CUTTINGWELLS & PUMP STA MAINTREGULATING STA MAINTCCTV MAINTENANCE PROGR…GREASE CNTRL DEV/INSPECMAINT & REPAIR NOCMAINTENANCE & REPAIR N…MAINT STORM DRAINSMAINT TRAFFIC CONTROLBACKFLOW MAINT & REPAIRMAINT SCADAMAINTENANCE SCADASEWER MANHOLE LINING PR…PUMP STATION MAINTENAN…ALLEY LATERAL REPL PRGM.SEWER MANHOLE MAINT PR…TREE ROOT FOAMINGWATER METER REPL PROGRAMFIRE HYDRANT REPL PROGR…CATHODIC PROTECTION PRG…METER & VALVE CVR PRGMMETER READING EQUIPT IMPRWATER QLTY MONTOR PRGMBIG CNYN RSVR MONITOR P…UTILITIES FAC MAIN PROGMWATER TREATMENT PROGRAMCOMMERCIAL METER REPL P…NWP COAST REIMBURSEMENTSEWER USE FEE/PROP TAXRECYCLE PUMP STATION MAI…SEWER FEES: FIXED + USEPUMP & MOTOR REPAIRTRAVEL & TRAININGTRAVEL & MEETINGS NOCTRAININGGENERAL EXPENSESCERT & MEMBERSHIP
ADVERT & PUB RELATIONSPOSTAGE FREIGHT EXPERSS …PUBLICATIONS & DUES NOCUNIFORM EXPENSESOFTWARE LICENSE RENEWALSERVICE CHARGE ADMINIST…
$8,499$84,516$53,933
$9,498$131,369$49,515
$16,601$85,031$56,513
$16,601$85,031$55,000
0.00%0.00%-2.68%$66,901$70,624$84,877$719,917$132,921$519$3,636$11,583$46,905$68,400$3,270$41,260$4,656$69,560$3,863$64,369$15,000$56,800$90$50,904
$48,900$52,184$438,482$1,287,438$198,751$2,000$27,971$29,174$43,969$74,700$10,524$43,503$11,846$75,212$0$63,468$0$75,340$0$59,071
$91,076$79,544$291,799$1,053,237$135,000$2,000$25,000$27,311$50,151$75,000$13,000$43,500$37,601$85,000$218,312$70,000$23,000$101,912$0$75,000
$93,172$79,544$259,139$1,033,008$135,000$2,000$25,000$25,252$47,237$75,000$13,000$43,500$37,601$85,000$218,312$70,000$23,000$100,000$0$75,000
2.30%0.00%-11.19%-1.92%0.00%0.00%0.00%-7.54%-5.81%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%
-1.88%
0.00%
0.00%$147$122,252$54,037$50,145$0$19,153$54,070$353$0$19,884$364$19,520$2,005,564$8,037
$0$77,892$350$14,881$45,315$1,859,089
$610$166,261$49,763$68,016$0$19,385$6,335$894$0$31,762$5,612$26,150$2,006,596$7,882
$734$68,386$488$23,474$28,759$1,876,873
$0$194,338$71,679$70,000$0$18,285$12,860$3,789$60,000$53,436$5,000$48,436$2,912,430$9,000
$10,000$81,882$6,200$24,000$79,129$2,702,219
$0$166,727$60,000$70,000$0$18,285$12,360$3,789$60,000$46,760$5,000$41,760$2,808,869$9,000
$10,000$81,882$6,201$24,192$81,249$2,596,345
0.00%-14.21%-16.29%0.00%
0.00%0.00%-3.89%0.00%0.00%-12.49%0.00%-13.78%-3.56%0.00%
0.00%0.00%0.02%0.80%2.68%-3.92%Total $19,544,753 $20,970,692 $25,053,454 $25,532,296 1.91%
187
4/30/2020 Capital/ISF Breakdown
1
UTILITIES SUMMARY BY ACCOUNT DETAIL
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SVC CHARGEANNUAL OPEB CHARGE
WORKERS' COMP ISF MISC
EQUIP MAINT ISF
NON CAPITAL EQUIPMENT
VEHICLE REPLACE ISF
IT ISF OPERATING CHARGE
IT ISF REPLACEMENT CHARGE
GENERAL INSURANCE
UNINSURED CLAIMS CHARGE
CAPITAL EXPENDITURESOFFICE EQUIPMENT
COMPUTER EQUIPMENT
SHOP EQUIPMENT
EQUIPMENT N.O.C.
OFFICE FURNITURE/FIXTURES
$2,097,747
$242,952
$159,201
$510,980
$0
$499,149
$197,260
$88,025
$400,180
$0
$19,492
$694
$2,659
$0
$11,381
$4,758
$2,776,215
$235,148
$242,228
$504,803
$0
$577,999
$259,641
$50,987
$905,409
$0
$14,567
$314
$598
$241
$8,414
$5,000
$2,836,464
$234,976
$230,730
$533,239
$63,000
$577,999
$256,736
$63,803
$679,077
$196,904
$182,875
$7,000
$6,000
$1,000
$163,875
$5,000
$3,763,908
$298,766
$257,119
$556,575
$0
$734,953
$289,828
$71,247
$1,087,210
$468,210
$178,154
$7,000
$6,000
$1,000
$159,154
$5,000
32.70%
27.15%
11.44%
4.38%
-100.00%
27.15%
12.89%
11.67%
60.10%
137.79%
-2.58%
0.00%
0.00%
0.00%
-2.88%
0.00%
Total $2,117,239 $2,790,782 $3,019,339 $3,942,062 30.56%
188
6/12/2020 Expenditure by Division
1/1
Division/Org FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
OIL & GAS10090907MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
SEWER/STORMDRAIN/STREET0109062SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
0109063SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
7119061SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
WATER7019052SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
INTERNAL SERVICE CHARGE
CAPITAL EXPENDITURES
$577,099
$566,475
$10,624
$2,858,053
$1,200,466
$1,179,403
$477,042
$1,142
$1,137,108
$72,830
$1,051,419
$12,859
$3,129,637
$1,498,894
$1,108,475
$516,137
$6,131
$760,038
$760,038
$0
$3,443,821
$1,242,776
$1,741,403
$456,896
$2,746
$1,397,603
$154,728
$1,216,534
$26,341
$3,505,860
$1,549,923
$1,209,755
$743,359
$2,823
$757,017
$757,017
$0
$3,282,740
$1,252,380
$1,560,147
$469,213
$1,000
$1,382,835
$148,574
$1,133,223
$101,038
$3,976,824
$1,650,704
$1,569,421
$718,978
$37,721
$746,736
$746,736
$0
$3,728,038
$1,286,692
$1,896,902
$543,444
$1,000
$1,305,512
$228,455
$997,965
$79,092
$4,284,105
$1,694,091
$1,511,188
$1,045,826
$33,000
-1.36%
-1.36%0.00%
13.56%
2.74%
21.58%
15.82%
0.00%
-5.59%
53.76%
-11.94%
-21.72%
7.73%
2.63%
-3.71%
45.46%
-12.52%
$21,255,864
$4,523,579
$15,638,981
$1,081,085
$12,219
$22,527,526
$4,925,947
$16,042,962
$1,549,619
$8,998
$26,769,000
$5,293,965
$19,783,646
$1,547,235
$144,154
$27,969,925
$5,350,720
$20,379,505
$2,095,546
$144,154
4.49%
1.07%
3.01%
35.44%
0.00%
Total $28,957,761 $31,634,848 $36,168,416 $38,034,316 5.16%
UTILITIES BUDGET BY DIVISION
189
190
6/12/2020 Non DepartmentalNON DEPARTMENTAL
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
GENERAL FUND UNDEFINED $264,297 $230,942 ($2,878,104)($956,556)-66.76%
Total $264,297 $230,942 ($2,878,104) ($956,556) -66.76%
($956,556)
Budget to Previous Year Actuals
($2.9M)($1.0M)FY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
M&O $82K (100%)
Account M&O S&B
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES MISCELLANEOUS
OTHER PAYSRIDESHARE INCENTIVE
SALARY & BENEFIT SAVINGS
BENEFITSUNEMPLOYMENT EXPENSE
PORAC RET MED TRUST
MAINTENANCE & OPERATIONSCONTRACT SERVICESSERVICES PROFESSIONAL
GENERAL EXPENSESPUBLICATIONS & DUES NOC
INVEST ADVISOR SERVICES
BANK FEES
CREDIT CARD FEES
OTHER MISC FEES
$0
$0
$0
$0
$0
$0
$0
$0
$0
$264,297
$0
$0
$264,297
$0
$140,717
$102,892
$3,726
$16,962
$0
$0
$0
$0
$0
$0
$0
$0
$0
$230,942
$0
$0
$230,942
$26,819
$134,213
$58,439
$2,859
$8,612
($3,000,000)
$0
$0
($3,000,000)
$0
($3,000,000)
$0
$0
$0
$121,896
$40,000
$40,000
$81,896
$35,000
$10,000
$36,896
$0
$0
($1,038,452)
$6,055
$6,055
($1,089,507)
$0
($1,089,507)
$45,000
$45,000
$0
$81,896
$0
$0
$81,896
$35,000
$10,000
$36,896
$0
$0
-65.38%
0.00%
0.00%
-63.68%
0.00%-63.68%
0.00%
0.00%
0.00%
-32.81%
-100.00%
-100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Total $264,297 $230,942 ($2,878,104)($956,556)-66.76%
191
4/29/2020 eNVIRONMENTENVIRONMENTAL LIABILTY FUND
$657,762
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
ENVIRONMENTALLIABILITY FUND UNDEFINED $253,857 $318,533 $576,030 $657,762 14.19%
Total $253,857 $318,533 $576,030 $657,762 14.19%
Budget to Previous Year Actuals
$0.25M$0.32M$0.58M$0.66MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
ISF $162K (24.61%)
M&O $414K (62.96%)
S&B $82K (12.43%)
Account M&O S&B
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSREGULAR SALARIESSALARIES PART TIME
SPECIAL PAYSCERTIFICATION PAY
BENEFITSPENSION EE NORMAL COST …
PENSION ER NORMAL COST …
PENSION EE CONTRIB MISC
CELL PHONE STIPEND
MEDICARE FRINGES
MAINTENANCE & OPERATIONSCONTRACT SERVICESSERVICES PROFESSIONAL
UTILITIESUTILITIES ELECTRICITY
MAINTENANCE & REPAIRMAINT & REPAIR EQUIP
INTERNAL SERVICE CHARGEINSURANCE RESERVEEXCESS INSURANCE
PROPERTY INSURANCE
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$196,713
$65,154
$65,154
$2,839
$2,839
$128,720
$128,720
$57,144
$57,144
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$246,835
$231,324
$231,324
$3,640
$3,640
$11,871
$11,871
$71,698
$71,698
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$414,143
$332,500
$332,500
$5,000
$5,000
$76,643
$76,643
$161,887
$161,887
$81,732
$77,750
$77,750
$0
$0
$3,982
$5,054
$7,909
($10,107)
$0
$1,127
$414,143
$332,500
$332,500
$5,000
$5,000
$76,643
$76,643
$161,887
$161,887
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
$13,052
$44,092
$13,052
$58,646
$61,887
$100,000
$61,887
$100,000
Total $253,857 $318,533 $576,030 $657,762
-0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
14.19%
ISF
192
5/19/2020 Debt ServicesDEBT SERVICE FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
DEBT SERVICE FUND UNDEFINED $10,529,293 $10,519,240 $10,670,648 $10,164,545 -4.74%
Total $10,529,293 $10,519,240 $10,670,648 $10,164,545 -4.74%
$10,164,545
Budget to Previous Year Actuals
$10.5M$10.5M$10.7M$10.2MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $10M (99.89%)
M&O $0M (0.11%)
Account Capital M&O
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSGENERAL EXPENSESADMINISTRATIVE
INVEST ADVISOR SERVICES
BANK FEES
CAPITAL EXPENDITURESCAPITAL EXPENDITURESINTEREST EXPENSE
PRINCIPAL EXPENDITURE
PMT TO REFUND ESCROW AGT
$3,776
$3,776
$2,350
$0
$1,426
$10,525,517
$10,525,517
$7,340,517
$3,185,000
$0
$5,163
$5,163
$3,750
$0
$1,413
$10,514,077
$10,514,077
$7,204,077
$3,310,000
$0
$13,500
$13,500
$10,500
$0
$3,000
$10,657,148
$10,657,148
$6,996,148
$3,661,000
$0
$11,000
$11,000
$8,000
$0
$3,000
$10,153,545
$10,153,545
$6,988,545
$3,165,000
$0
-18.52%
-18.52%-23.81%
0.00%
0.00%
-4.73%
-4.73%
-0.11%
-13.55%
0.00%
Total $10,529,293 $10,519,240 $10,670,648 $10,164,545 -4.74%
193
Debt Service Estimates2020-21
Year of
Original Balance Balance Total Principal FinalIssuance7/1/2020 Additions Deletions 6/30/2021 Payments Interest Paid to Date Payment
2010 Civic Center COP Series A 20,085,000 - - - - - - 20,085,000 20202010 Civic Center COP Series B*106,575,000 100,695,000 - (3,165,000) 97,530,000 9,982,945 6,817,945 9,045,000 20412020 Fire Station 8,530,000 - 8,530,000 - 8,530,000 170,600 170,600 - 2030Section 108 Loan 2,400,000 585,000 - (182,000) 403,000 193,480 11,480 1,997,000 2024
Total Debt Service 137,590,000 101,280,000 8,530,000 (3,347,000) 106,463,000 10,347,025 7,000,025 31,127,000
2010 Civic Center COP Series B BAB Subsidy*- - - - - (2,245,490) (2,245,490) - 2041Total Debt Service w/ BAB Subsidy 137,590,000 101,280,000 8,530,000 (3,347,000) 106,463,000 8,101,535 4,754,535 31,127,000
*The City is required to budget the 2010 Civic Center COP Series B debt service at the gross amount. However, we expect to receive $2,245,490 of Federal BAB Subsidy, thus reducing our total debt service.
2021
194
6/16/2020 Fire DepartmentFIRE STATION FUND - FINANCIAL ACTIVITES
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
FIRE STATION FUND UNDEFINED $0 $0 $0 $221,501 0.00%
Total $0 $0 $0 $221,501 0.00%
$221,501
Budget to Previous Year Actuals
$222KFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $222K (100%)
Account Capital
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
CAPITAL EXPENDITURESCAPITAL EXPENDITURESCOST OF ISSUANCE $0
$0
$0
$0
$0
$0
$221,501
$221,501
0.00%
0.00%
Total $0 $0 $0 $221,501 0.00%
195
4/27/2020 UNINSURED CLAIMSUNINSURED CLAIMS FUND
Fund Division
UNINSURED CLAIMSFUND UNDEFINED
FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
$0 ($1,467,322) $3,309,905 $3,417,166 3.24%
Total $0 ($1,467,322) $3,309,905 $3,417,166 3.24%
$3,417,166
Budget to Previous Year Actuals
$3.3M$3.4MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
ISF $3M (95.52%)
M&O $0M (4.48%)
Account M&O
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSCONTRACT SERVICESSERVICES LITIGATION
OTHER SRVCS LOSS CONTROL
OTHER SVCS PRO TECH
INTERNAL SERVICE CHARGEINSURANCE RESERVESETTLEMENTS
ATTORNEYS FEES
LITIGATION EXPENSE
OTHER BODILY INJURY
BROKER FEES
CRIME INSURANCE
SPECIAL EVENT LIABILITY
PROPERTY INSURANCE
OIL WELL BLANKET BOND
GENERAL LIAB. WATERCRAFT
FIDUCIARY LIABILITY
ACCRUED UNINSURED CLAI…
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
($1,467,322)
($1,467,322)
$50,000
$1,610
$0
$120,000
$56,663
$7,053
$0
$1,011,404
$279
$31,000
$30,051
($2,775,382)
$153,000
$153,000
$120,000
$20,000
$13,000
$3,156,905
$3,156,905
$1,500,000
$200,000
$30,000
$120,000
$74,800
$10,650
$4,000
$1,150,405
$500
$32,550
$34,000
$0
$153,000
$153,000
$120,000
$20,000
$13,000
$3,264,166
$3,264,166
$1,000,000
$200,000
$30,000
$120,000
$76,666
$13,000
$4,000
$1,750,000
$500
$36,000
$34,000
$0
0.00%
0.00%
0.00%
0.00%
0.00%
3.40%
3.40%
-33.33%
0.00%
0.00%
0.00%
2.49%
22.07%
0.00%
52.12%
0.00%
10.60%
0.00%0.00%
Total $0 ($1,467,322)$3,309,905 $3,417,166 3.24%
ISF-$1.5M196
4/27/2020 WORKERS COMPWORKERS COMPENSATION FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
WORKERSCOMPENSATIONFUND
WORKERS COMP $1,932,819 $2,351,675 $3,569,505 $3,570,062 0.02%
Total $1,932,819 $2,351,675 $3,569,505 $3,570,062 0.02%
$3,570,062
Budget to Previous Year Actuals
$1.9M$2.4M$3.6M$3.6MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
ISF $3M (96.64%)
M&O $0M (3.36%)
Account M&O
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSSUPPLIES & MATERIALSOTHER MISC EXPENSE
INTERNAL SERVICE CHARGEINSURANCE RESERVEACCRUED WORKERS COMP E…
CLAIMS ADMINISTRATION
PPD (PERM DISAB BENEFITS)
TTD (TEMP DISAB BENEFITS)
MEDICAL
LEGAL FEES DEFENDANT
MEDICAL AUDITS
EXCESS INSURANCE
SELF INSURANCE FEES
OTHER SERVICES-SAFETY
OTHER SERVICES-DRUG TEST
OTHER SERVICES ADA COMPLI
BROKER FEES
$127,343
$127,343
$127,343
$1,805,476
$1,805,476
($928,000)
$273,475
$644,421
$2,375
$1,054,610
$124,346
$73,565
$420,309
$104,633
$12,676
$4,728
$0
$18,338
$125,459
$125,459
$125,459
$2,226,216
$2,226,216
($219,000)
$278,945
$321,227
$5,033
$1,090,092
$129,674
$55,151
$448,976
$88,051
$6,202
$3,094
$4,358
$14,413
$120,000
$120,000
$120,000
$3,449,505
$3,449,505
$0
$315,505
$450,000
$75,000
$1,487,750
$194,000
$75,000
$600,000
$175,000
$30,000
$15,000
$10,000
$22,250
$120,000
$120,000
$120,000
$3,450,062
$3,450,062
$0
$315,505
$450,000
$75,000
$1,487,750
$194,000
$75,000
$600,000
$175,000
$30,000
$15,000
$10,000
$22,807
0.00%
0.00%
0.00%
0.02%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
2.50%
Total $1,932,819 $2,351,675 $3,569,505 $3,570,062 0.02%
ISF
197
4/29/2020 GENERAL LIABILITY FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
GENERAL LIABILITYINS FUND UNDEFINED $4,856,433 $2,763,687 $5,280,000 $5,530,000 4.73%
Total $4,856,433 $2,763,687 $5,280,000 $5,530,000 4.73%
$5,530,000
Budget to Previous Year Actuals
$4.9M$2.8M$5.3M$5.5MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
$6M (100%)
Account M&O
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
INTERNAL SERVICE CHARGEINSURANCE RESERVEACCRUED GENERAL LIAB EXP
CLAIMS ADMINISTRATION
SETTLEMENTS
ATTORNEYS FEES
LITIGATION EXPENSE
AUTO B.I.
AUTO P.D.
OTHER B.I.
OTHER P.D.
LIABILITY P.I.
BROKER FEES
CRIME INSURANCE
GENERAL LIABILITY EXCESS
PROPERTY INSURANCE
OIL WELL BLANKET BOND
GENERAL LIAB. WATERCRAFT
FIDUCIARY LIABILITY
$4,856,433
$4,856,433
$862,085
$107,561
$127,500
$1,172,237
$280,204
$12,500
$12,901
$300,313
$159,682
$220,000
$73,350
$6,342
$581,264
$881,815
$279
$28,300
$30,100
$2,763,687
$2,763,687
($258,000)
$110,787
$76,159
$871,934
$49,111
$0
$35,928
$780,000
$137,368
$260,068
$0
$0
$700,332
$0
$0
$0
$0
$5,280,000
$5,280,000
$0
$125,000
$0
$1,750,000
$500,000
$100,000
$75,000
$1,130,000
$250,000
$350,000
$0
$0
$1,000,000
$0
$0
$0
$0
$5,530,000
$5,530,000
$0
$125,000
$0
$1,750,000
$500,000
$100,000
$75,000
$1,130,000
$250,000
$350,000
$0
$0
$1,250,000
$0
$0
$0
$0
4.73%
4.73%0.00%
0.00%0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%0.00%
0.00%
25.00%0.00%
0.00%
0.00%
0.00%
Total $4,856,433 $2,763,687 $5,280,000 $5,530,000 4.73%
ISF
198
4/27/2020 COMP ABSENCECOMPENSATED ABSENCE FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
COMPENSATEDABSENCE FUND UNDEFINED $1,423,059 $2,498,136 $2,030,000 $2,030,000 0.00%
Total $1,423,059 $2,498,136 $2,030,000 $2,030,000 0.00%
$2,030,000
Budget to Previous Year Actuals
$1.42M$2.50M$2.03M$2.03MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
S&B $2M (100%)
Account S&B
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSLUMP SUM PAYSLUMP SUM PAYMENT
TERMINATION PAY MISCELLA…
TERMINATION PAY SAFETY
PAID FLEX/SPILLOVER PAY
EARLY RETIREMENT PROGRAM
PAID COMP/SPILLOVER PAY
OTHER PAYSACCRUED COMPENSATED AB…
BENEFITSPENSION EE NORMAL COST …
RETIREMENT CONTRIBUTION…
PENSION ER NORMAL COST …
RETIREMENT PART TIME/TEMP
MEDICARE FRINGES
ACCRUED RHS EXPENSE
$1,423,059
$2,129,178
$0
$1,488,168
$451,375
$189,336
$0
$299
($1,116,928)
($1,116,928)
$410,809
$0
$389,010
$0
$147
$21,652
$0
$2,498,136
$1,882,378
$0
$1,336,506
$382,766
$163,106
$0
$0
$167,406
$167,406
$448,352
$0
$425,026
$0
$159
$25,054
($1,887)
$2,030,000
$1,870,000
$0
$1,250,000
$450,000
$170,000
$0
$0
$0
$0
$160,000
$0
$160,000
$0
$0
$0
$0
$2,030,000
$1,870,000
$0
$1,250,000
$450,000
$170,000
$0
$0
$0
$0
$160,000
$0
$160,000
$0
$0
$0
$0
0.00%
0.00%0.00%
0.00%
0.00%
0.00%0.00%
0.00%
0.00%
0.00%
0.00%0.00%
0.00%0.00%
0.00%
0.00%
0.00%
Total $1,423,059 $2,498,136 $2,030,000 $2,030,000 0.00%
199
4/29/2020 RETIREE MEDICALRETIREE MEDICAL FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
RETIREE MED FUNDRES
RETIREE MEDICALFUND
UNDEFINED
UNDEFINED
$7,313,997
$306,213
$6,771,262
$337,691
$6,942,251
$239,000
$6,782,251
$335,000
-2.30%
40.17%
Total $7,620,210 $7,108,953 $7,181,251 $7,117,251 -0.89%
$7,117,251
Budget to Previous Year Actuals
$7.6M$7.1M$7.2M$7.1MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
$4M (54.13%)
$3M (45.87%)
M&O
S&B
Account M&O S&B
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
SALARIES & BENEFITSBENEFITSRETIREE PERS PREMIUMS
RETIREE VISION PREMIUMS
RETIREE DENTAL PREMIUMS
RHS LUMP SUM CONTRIBUTI…
RETIREE RHS CONTRIBUTION
MAINTENANCE & OPERATIONSCONTRACT SERVICESANNUAL OPEB PAYMENT
$3,577,370
$3,577,370
$637,783
$32,193
$270,670
$291,348
$2,345,376
$4,042,840
$4,042,840
$4,042,840
$3,274,037
$3,274,037
$672,125
$35,146
$302,545
$0
$2,264,221
$3,834,916
$3,834,916
$3,834,916
$3,329,000
$3,329,000
$660,000
$24,000
$215,000
$180,000
$2,250,000
$3,852,251
$3,852,251
$3,852,251
$3,265,000
$3,265,000
$670,000
$35,000
$300,000
$0
$2,260,000
$3,852,251
$3,852,251
$3,852,251
-1.92%
-1.92%
1.52%
45.83%
39.53%
-100.00%
0.44%
0.00%
0.00%
0.00%
Total $7,620,210 $7,108,953 $7,181,251 $7,117,251 -0.89%
200
4/29/2020 PARKING EQUIPPARKING EQUIPMENT FUND
Fund Division FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
PARKINGEQUIPMENT FUND UNDEFINED $282,520 $326,592 $919,629 $666,000 -27.58%
Total $282,521 $326,592 $919,629 $666,000 -27.58%
$666,000
Budget to Previous Year Actuals
$0.28M$0.33M$0.92M$0.67MFY18 Actuals
FY19 Actuals
FY20 Revised
FY21 Adopted
BUDGET BY ACCOUNT TYPE
Capital $651K (97.75%)
M&O $15K (2.25%)
Account Capital M&O
Adopted Budget:
Account Type/Detail FY18 Actuals FY19 Actuals FY20 Revised FY21 Adopted % Change
MAINTENANCE & OPERATIONSGENERAL EXPENSESSOFTWARE LICENSE RENEWAL
CAPITAL EXPENDITURESCAPITAL EXPENDITURESPARKING LOT INFRASTRUCT…
DEPRECIATION EXPENSE
CAP AQUISTN EXP REVERSAL
$0
$0
$0
$282,521
$282,521
$79,471
$249,782
($46,732)
$0
$0
$0
$326,592
$326,592
$102,110
$256,458
($31,976)
$15,000
$15,000
$15,000
$904,629
$904,629
$904,629
$0
$0
$15,000
$15,000
$15,000
$651,000
$651,000
$651,000
$0
$0
0.00%
0.00%
0.00%
-28.04%
-28.04%
-28.04%0.00%
0.00%
Total $282,521 $326,592 $919,629 $666,000 -27.58%
201
General Fund Parks & Community Centers FundTransfer In (From Other Funds):Transfer In (From):01099 691100 Tidelands Fund $6,687,294 56299 691513 Facilities Financing Replacement Fund $6,901,299 01099 691536 Neighborhood Enhancement Fund 2,623,249 Total Transfers In $6,901,299
01099 691012 Capital Improvement Fund 2,500,000 01099 691764 Information Technology - Operations Fund 2,000,000 01099 691749 Uninsured Claims Reserve Fund 1,000,000 Capital Improvement Fund01099691750Workers Compensation Reserve Fund 1,000,000 Transfer In (From):01099 691752 Equipment Fund 100,000 01299 691010 General Fund $5,000,000 01099 691753 Police Equipment Fund 100,000 Total Transfers In $5,000,000
01099 691755 Parking Equipment Fund 100,000 01099 691756 Fire Equipment Fund 100,000 01099 691757 Recreation and Senior Services Equipment Fund 100,000 Debt Service FundTotal Transfers In $16,310,543 Transfer In (From):
80099 691513 Facilities Financing Replacement Fund $7,919,055 Total Transfers In $7,919,055 Facilities Financing Replacement Planning Fund
Transfer In (From):51399 691532 Fire Station Fund $9,500,000 Facilities Maintenance Fund51399691511Civic Center Fund 1,222,853 Transfer In (From):51399 691550 West Newport Community Center Fund 340,463 57199 691010 General Fund $1,000,000 51399 691572 Strategic Planning Fund 153,523 Total Transfers In $1,000,000 51399 691561 Sunset Ridge Park Fund 93,085 51399 691512 Misc. Faciliies Financing Fund 11,216 Total Transfers In $11,321,140 Information Technology - Replacement Fund
Transfer In (From):76599 692764 Information Technology - Operations Fund 350,000 Total Transfers In $350,000
TOTAL TRANSFERS IN
FISCAL YEAR 20-21 PROPOSED BUDGET INTERFUND TRANSFERS
TRANSFERS IN
48,802,037$
202
General Fund Insurance Reserve Fund - Workers Compensation FundTransfer Out (To Other Funds):Transfer Out (To):01099 991012 Capital Improvement Fund $5,000,000 75099 991010 General Fund $1,000,000 01099 991571 Facilities Maintenance Fund 1,000,000 Total Transfers Out $1,000,000 Total Transfers Out $6,000,000
West Newport Community Center FundFacilities Financing Replacement Fund Transfer Out (To):Transfer Out (To):55099 991513 Facilities Financing Replacement Fund $340,463 51399 991800 Debt Service Fund $7,919,055 Total Transfers Out $340,463
51399 991562 Parks & Community Centers Fund 6,901,299 Total Transfers Out $14,820,354 Strategic Planning FundTransfer Out (To):Tidelands Operating Fund 57299 991513 Facilities Financing Replacement Fund $153,523 Transfer Out (To):Total Transfers Out $153,523
10099 991010 General Fund $6,687,294 Total Transfers Out $6,687,294 Sunset Ridge FundTransfer Out (To):Capital Improvement Fund 56199 991513 Facilities Financing Replacement Fund $93,085 Transfer Out (To):Total Transfers Out $93,085 01299 991010 General Fund $2,500,000 Total Transfers Out $2,500,000 Misc. Facilities Financing FundTransfer Out (To):Fire Station Fund 51299 991513 Facilities Financing Replacement Fund $11,216 Transfer Out (To):Total Transfers Out $11,216 53299 991513 Facilities Financing Replacement Fund $9,500,000 Total Transfers Out $9,500,000 Equipment FundTransfer Out (To):Neighborhood Enhancement Fund 75299 991010 General Fund $100,000 Transfer Out (To):Total Transfers Out $100,000 53699 991010 General Fund $2,623,249 Total Transfers Out $2,623,249 Police Equipment FundTransfer Out (To):Information Technology - Operations Fund 75399 991010 General Fund $100,000 Transfer Out (To):Total Transfers Out $100,000
76499 991010 General Fund $2,000,000 76499 992765 Information Technology - Replacement Fund 350,000 Total Transfers Out $2,350,000 Parking Equipment Fund
Transfer Out (To):75599 991010 General Fund $100,000 Civic Center Fund Total Transfers Out $100,000
Transfer Out (To):51199 991513 Facilities Financing Replacement Fund $1,222,853 Total Transfers Out $1,222,853 Fire Equipment FundTransfer Out (To):75699 991010 General Fund $100,000 Insurance Reserve Fund - Uninsured Claims Fund Total Transfers Out $100,000
Transfer Out (To):74999 991010 General Fund $1,000,000 Total Transfers Out $1,000,000 Recreation & Senior Services Equipment FundTransfer Out (To):75799 991010 General Fund $100,000 Total Transfers Out $100,000
TOTAL TRANSFERS OUT
FISCAL YEAR 20-21 PROPOSED BUDGET INTERFUND TRANSFERS
TRANSFERS OUT
48,802,037$
203
204
Fund Org
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
012 General Fund - CIP Rebudget New Budget Total
01201925 Facilities $196,822 $0 $196,822 $150,000 $750,000 $0 $0 $0
01201926 Drainage $343,660 $1,700,000 $2,043,660 $400,000 $0 $400,000 $0 $0
01201927 Streets $444,883 $2,300,000 $2,744,883 $4,314,129 $3,776,000 $2,395,000 $2,290,000 $2,017,000
01201928 Miscellaneous $1,504,959 $0 $1,504,959 $673,470 $100,000 $0 $0 $0
01201929 Parks $13,117 $0 $13,117 $575,500 $0 $0 $0 $0
Total General Fund - CIP $2,503,441 $4,000,000 $6,503,441 $6,113,099 $4,626,000 $2,795,000 $2,290,000 $2,017,000
Tide and Submerged Lands Rebudget New Budget Total
100 10001 Tidelands - Maintenance $0 $680,000 $680,000 $2,525,000 $2,186,450 $2,031,400 $800,000 $800,000
100 01940 Upper Newport Reserve $40,000 $100,000 $140,000 $0 $200,000 $0 $0 $0
101 10101 Tidelands - Capital $10,033,841 $1,946,972 $11,980,813 $0 $0 $3,000,000 $0 $0
Total Tide and Submerged Lands $10,073,841 $2,726,972 $12,800,813 $2,525,000 $2,386,450 $5,031,400 $800,000 $800,000
121 Gas Tax Rebudget New Budget Total
12101 Gas Tax $379,505 $1,980,995 $2,360,500 $1,384,550 $750,000 $750,000 $750,000 $750,000
Total Gas Tax $379,505 $1,980,995 $2,360,500 $1,384,550 $750,000 $750,000 $750,000 $750,000
Measure M Rebudget New Budget Total
122 12201 Measure M Fair Share $155,400 $2,200,000 $2,355,400 $2,200,000 $0 $0 $0 $0
123 1230050 Measure M Competitive - Streets $0 $780,000 $780,000 $0 $0 $0 $0 $0
123 1230053 Measure M Competitive $2,872,496 $58,500 $2,930,996 $0 $0 $0 $0 $0
Total Measure M $3,027,896 $3,038,500 $6,066,396 $2,200,000 $0 $0 $0 $0
126 SB 1 - Road Maintenance Repair Act Rebudget New Budget Total
12601 RMRA $0 $0 $0 $1,500,000 $0 $0 $0 $0
Total RMRA $0 $0 $0 $1,500,000 $0 $0 $0 $0
2020-21 THROUGH 2025-26 PROJECT FUND SUMMARY
FY 2020-21 Budget Total
205
Fund Org
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
Contributions Rebudget New Budget Total
135 13501 Contributions $431,090 $537,500 $968,590 $5,275,000 $0 $0 $0 $0
137 13701 PCH Relinquishment $0 $1,832,240 $1,832,240 $0 $0 $0 $0 $0
138 13801 Environmental Contributions $3,311,282 $0 $3,311,282 $0 $0 $0 $0 $0
Total Contributions $3,742,372 $2,369,740 $6,112,112 $5,275,000 $0 $0 $0 $0
140 Transportation and Circulation Rebudget New Budget Total
14001 Transportation and Circulation $365,790 $0 $365,790 $0 $0 $0 $0 $0
Total Transportation and Circulation $365,790 $0 $365,790 $0 $0 $0 $0 $0
141 Building Excise Tax Rebudget New Budget Total
14101 Building Excise Tax $1,000 $300,000 $301,000 $490,000 $300,000 $300,000 $300,000 $0
Total Building Excise Tax $1,000 $300,000 $301,000 $490,000 $300,000 $300,000 $300,000 $0
142 AQMD Subvention Rebudget New Budget Total
14201 AQMD Subvention $306,660 $0 $306,660 $0 $2,000,000 $0 $0 $0
Total AQMD Subvention $306,660 $0 $306,660 $0 $2,000,000 $0 $0 $0
Major Facilities Financing Plan Rebudget New Budget Total
531 53101 Junior Guards $0 $0 $0 $1,905,000 $0 $0 $0 $0
532 53201 Fire Stations $9,103,819 $460,681 $9,564,500 $834,980 $0 $400,000 $7,115,112 $0
562 56201 Parks and Community Centers $7,594,745 $1,780,000 $9,374,745 $7,103,052 $0 $0 $1,070,000 $0
572 57201 Facilities Strategic Planning $0 $0 $0 $50,000 $0 $0 $0 $0
Total Major Facilities Financing Plan $16,698,564 $2,240,681 $18,939,245 $9,893,032 $0 $400,000 $8,185,112 $0
535 Balboa Village Parking Management District Rebudget New Budget Total
53501 BV Parking Mgmt District $77,866 $100,000 $177,866 $1,022,236 $0 $0 $0 $0
Total BV Parking Management District $77,866 $100,000 $177,866 $1,022,236 $0 $0 $0 $0
2020-21 THROUGH 2025-26 PROJECT FUND SUMMARY
FY 2020-21 Budget Total
206
Fund Org
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
536 Neighborhood Enhancement Rebudget New Budget Total
53601 Neighborhood Enhancement $1,230,723 $700,000 $1,930,723 $5,391,342 $500,000 $250,000 $0 $0
Total Neighborhood Enhancement $1,230,723 $700,000 $1,930,723 $5,391,342 $500,000 $250,000 $0 $0
571 Facilities Maintenance Rebudget New Budget Total
57101 Facilities Maintenance $1,546,807 $1,000,000 $2,546,807 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000
Total Facilities Maintenance $1,546,807 $1,000,000 $2,546,807 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000
701 Water Enterprise Rebudget New Budget Total
70101 Water Enterprise $3,243,713 $3,307,000 $6,550,713 $3,389,000 $50,000 $50,000 $50,000 $50,000
Total Water Enterprise $3,243,713 $3,307,000 $6,550,713 $3,389,000 $50,000 $50,000 $50,000 $50,000
702 Water Capital Rebudget New Budget Total
70201931 Distribution and Piping $2,665,784 $6,510,000 $9,175,784 $9,096,000 $239,000 $4,400,000 $0 $0
70201932 NMP Distribution and Piping $122,352 $1,200,000 $1,322,352 $375,000 $400,000 $400,000 $400,000 $400,000
70201933 NMP Pumping and Operations $0 $100,000 $100,000 $500,000 $0 $0 $0 $0
Total Water Capital $2,788,136 $7,810,000 $10,598,136 $9,971,000 $639,000 $4,800,000 $400,000 $400,000
711 Wastewater Enterprise Rebudget New Budget Total
71101 Wastewater Enterprise $149,000 $650,000 $799,000 $500,000 $500,000 $500,000 $500,000 $500,000
Total Wastewater Enterprise $149,000 $650,000 $799,000 $500,000 $500,000 $500,000 $500,000 $500,000
712 Wastewater Capital Rebudget New Budget Total
71201 Wastewater Capital $250,000 $1,000,000 $1,250,000 $300,000 $1,500,000 $150,000 $0 $0
Total Wastewater Capital $250,000 $1,000,000 $1,250,000 $300,000 $1,500,000 $150,000 $0 $0
2020-21 THROUGH 2025-26 PROJECT FUND SUMMARY
FY 2020-21 Budget Total
207
Fund Org
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
Funding To Be Determined Rebudget New Budget Total
Funding To Be Determined $0 $0 $0 $1,642,000 $14,411,000 $8,512,000 $8,693,000 $6,835,000
Total TBD $0 $0 $0 $1,642,000 $14,411,000 $8,512,000 $8,693,000 $6,835,000
Subtotal for All CIP Projects $46,385,314 $31,223,888 $77,609,202 $53,096,259 $29,162,450 $25,038,400 $23,468,112 $12,852,000
UUD AD Improvement Funds Rebudget New Budget Total
AD 111 66002 Newport / 23rd / Ocean Front W / 31st $3,123,315 $0 $3,123,315 $0 $0 $0 $0 $0
AD 113 66302 West Balboa Island $5,434,176 $153,336 $5,587,512 $0 $0 $0 $0 $0
AD 116 65902 Channel / 44th / Balboa Bl / 38th $0 $0 $0 $0 $0 $0 $0 $0
AD 116B 66102 River / 47th / Balboa Bl / 45th $258,155 $0 $258,155 $0 $0 $0 $0 $0
AD 117 65802 Carnation / Begonia / Acacia $573,983 $0 $573,983 $0 $0 $0 $0 $0
Total UUD AD Improvement Funds $9,389,629 $153,336 $9,542,965 $0 $0 $0 $0 $0
Total for All Funds $55,774,943 $31,377,224 $87,152,167 $53,096,259 $29,162,450 $25,038,400 $23,468,112 $12,852,000
2020-21 THROUGH 2025-26 PROJECT FUND SUMMARY
FY 2020-21 Budget Total
208
Pg Project Category Rebudget New Budget Total
01201925 Facilities
3 19F02 Facilities Maintenance Master Plan Facilities $196,822 $0 $196,822 $0 $0 $0 $0 $0
2 20F14 City Yard CNG Fueling System Expansion Facilities $0 $0 $0 $150,000 $750,000 $0 $0 $0
Subtotal $196,822 $0 $196,822 $150,000 $750,000 $0 $0 $0
01201926 Drainage
13 19D11 Balboa Island Drainage MP/Pump Stations Str/Dr $218,660 $1,500,000 $1,718,660 $0 $0 $0 $0 $0
27 20D01 Storm Drain System Evaluation Str/Dr $125,000 $0 $125,000 $0 $0 $0 $0 $0
28 21D02 Storm Drain System Repair / Rehabilitation Str/Dr $0 $200,000 $200,000 $400,000 $0 $400,000 $0 $0
Subtotal $343,660 $1,700,000 $2,043,660 $400,000 $0 $400,000 $0 $0
01201927 Streets
12 21R07 Alleys Reconstruction Str/Dr $0 $0 $0 $400,000 $400,000 $400,000 $400,000 $0
60 19T11 Balboa Peninsula Crosswalks Improvements Transp $133,159 $0 $133,159 $0 $0 $0 $0 $0
37 22RXX Collins Island Bridge Replacement Str/Dr $0 $0 $0 $150,000 $750,000 $0 $0 $0
17 21R06 Concrete Replacement Program Str/Dr $0 $750,000 $750,000 $700,000 $700,000 $700,000 $700,000 $700,000
43 22RXX Marine Ave Reconstruction Str/Dr $0 $0 $0 $231,129 $0 $0 $0 $0
63 21T12 MacArthur Blvd RTSSP Transp $0 $158,000 $158,000 $0 $0 $0 $0 $0
20 18R25 Ocean Blvd Concrete Pavement Reconstruction Str/Dr $0 $0 $0 $500,000 $0 $0 $0 $0
22 21R01 Pavement Management Plan Update Str/Dr $0 $42,000 $42,000 $30,000 $50,000 $30,000 $50,000 $30,000
24 21R04 Slurry Seal Program Str/Dr $0 $1,000,000 $1,000,000 $839,000 $901,000 $990,000 $865,000 $1,012,000
25 21R03 Street Pavement Repair Program Str/Dr $0 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000
26 17V02 Streetlight Rehabilitation Program Str/Dr $65,109 $0 $65,109 $0 $0 $0 $0 $0
26 23VXX Streetlight Rehabilitation Program Str/Dr $0 $0 $0 $0 $700,000 $0 $0 $0
64 20T03 Traffic Signage, Striping and Marking Transp $211,425 $0 $211,425 $75,000 $75,000 $75,000 $75,000 $75,000
65 20T01 Traffic Signal Rehabilitation Program Transp $35,190 $0 $35,190 $0 $0 $0 $0 $0
30 21R11 Via Lido Outer Ring Roadway Rehabilitation Str/Dr $0 $150,000 $150,000 $1,189,000 $0 $0 $0 $0
Subtotal $444,883 $2,300,000 $2,744,883 $4,314,129 $3,776,000 $2,395,000 $2,290,000 $2,017,000
FY 2020-21 Budget Total 2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
GENERAL FUND
2025-26
Plan
209
Pg Project Category Rebudget New Budget Total
01201928 Miscellaneous
112 16M15 Affordable Housing Misc $371,551 $0 $371,551 $0 $0 $0 $0 $0
123 22MXX Balboa Island Enhancements Misc $0 $0 $0 $88,400 $0 $0 $0 $0
5 20F15 Temporary Shelter Facility Misc $52,258 $0 $52,258 $0 $0 $0 $0 $0
51 20M12 Santa Ana Ave / Avon Slope Improvement Plan Misc $0 $0 $0 $85,070 $100,000 $0 $0 $0
114 20M11 General Plan Update Misc $1,073,150 $0 $1,073,150 $500,000 $0 $0 $0 $0
94 17X12 Newport Bay Trash Wheel WQ/Env $8,000 $0 $8,000 $0 $0 $0 $0 $0
Subtotal $1,504,959 $0 $1,504,959 $673,470 $100,000 $0 $0 $0
01201929 Parks
87 22PXX Park Walls and Staircases Rehabilitation PHB $0 $0 $0 $500,000 $0 $0 $0 $0
70 19P01 Playground Refurbishment Program PHB $13,117 $0 $13,117 $0 $0 $0 $0 $0
88 22PXX West Newport Park Glass Rehabilitation PHB $0 $0 $0 $75,500 $0 $0 $0 $0
Subtotal $13,117 $0 $13,117 $575,500 $0 $0 $0 $0
Total General Fund $2,503,441 $4,000,000 $6,503,441 $6,113,099 $4,626,000 $2,795,000 $2,290,000 $2,017,000
10001 Tide and Submerged Lands - Maint
74 24HXX Balboa Yacht Basin Major Dock Maintenance PHB $0 $0 $0 $0 $0 $750,000 $0 $0
75 22HXX Beach and Bay Sand Management PHB $0 $0 $0 $300,000 $0 $300,000 $0 $300,000
76 24HXX Bilge Pumpout Dock / Oil Collection Centers PHB $0 $0 $0 $0 $0 $141,400 $0 $0
77 21H01 Eelgrass Survey PHB $0 $135,000 $135,000 $0 $75,000 $0 $100,000 $0
78 23HXX Harbor Bulkheads / Seawalls / Structure Repairs PHB $0 $0 $0 $0 $1,111,450 $0 $0 $0
79 24HXX Harbor Maintenance / Minor Improvements PHB $0 $0 $0 $0 $0 $140,000 $0 $0
80 19H02 Harbor Piers Rehabilitation PHB $0 $0 $0 $300,000 $0 $0 $0 $0
81 22HXX Harborwide Dredging / Planning PHB $0 $0 $0 $900,000 $0 $0 $0 $0
95 21X12 Newport Dunes Diversion Upgrade WQ/Env $0 $60,000 $60,000 $0 $0 $0 $0 $0
82 22HXX Newport Pier Platform and Piles PHB $0 $0 $0 $525,000 $0 $500,000 $0 $0
83 23HXX Ocean Piers Inspection and Maintenance PHB $0 $0 $0 $0 $500,000 $0 $500,000 $0
115 20M14 Oil Wells Maintenance & Repair Misc $0 $250,000 $250,000 $0 $0 $0 $0 $0
FY 2020-21 Budget Total 2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
GENERAL FUND
TIDE AND SUBMERGED LANDS
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
210
Pg Project Category Rebudget New Budget Total
29 22DXX Tide Valve Replacement Program Str/Dr $0 $0 $0 $300,000 $300,000 $0 $0 $300,000
96 21X02 TMDL Compliance / WQ Improvements WQ/Env $0 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000
85 21H02 West Newport Bathymetry Survey PHB $0 $35,000 $35,000 $0 $0 $0 $0 $0
Subtotal $0 $680,000 $680,000 $2,525,000 $2,186,450 $2,031,400 $800,000 $800,000
10001940 Upper Newport Reserve
93 20X12 Big Canyon Nature Park Restoration - Phase 2A WQ/Env $0 $100,000 $100,000 $0 $200,000 $0 $0 $0
94 17X12 Newport Bay Trash Wheel WQ/Env $40,000 $0 $40,000 $0 $0 $0 $0 $0
Subtotal $40,000 $100,000 $140,000 $0 $200,000 $0 $0 $010101 Tide and Submerged Lands - Capital
72 18H11 Abandoned / Surrendered Watercraft Abatement PHB $12,043 $0 $12,043 $0 $0 $0 $0 $0
73 16H11 American Legion Bulkhead PHB $853,028 $646,972 $1,500,000 $0 $0 $0 $0 $0
91 16X11 Arches Storm Drain Dry Weather Diversion WQ/Env $52,636 $0 $52,636 $0 $0 $0 $0 $0
13 19D11 Balboa Island Drainage MP/Pump Stations Str/Dr $0 $500,000 $500,000 $0 $0 $0 $0 $0
74 20H12 Balboa Yacht Basin Major Dock Maintenance PHB $150,000 $0 $150,000 $0 $0 $0 $0 $0
75 20H04 Beach and Bay Sand Management PHB $179,525 $0 $179,525 $0 $0 $0 $0 $0
76 18H12 Bilge Pumpout Dock / Oil Collection Centers PHB $180,608 $0 $180,608 $0 $0 $0 $0 $0
78 19H08 Harbor Bulkheads / Seawalls / Structure Repairs PHB $200,000 $0 $200,000 $0 $0 $0 $0 $0
78 21H08 Harbor Bulkheads / Seawalls / Structure Repairs PHB $0 $200,000 $200,000 $0 $0 $0 $0 $0
79 20H09 Harbor Maintenance / Minor Improvements PHB $100,000 $0 $100,000 $0 $0 $0 $0 $0
80 19H02 Harbor Piers Rehabilitation PHB $471,170 $150,000 $621,170 $0 $0 $0 $0 $0
81 18H07 Harborwide Dredging / Planning PHB $4,598,591 $0 $4,598,591 $0 $0 $3,000,000 $0 $0
82 16H14 Newport Pier Platform and Piles PHB $1,978,051 $0 $1,978,051 $0 $0 $0 $0 $0
83 17H03 Ocean Piers Inspection and Maintenance PHB $105,899 $450,000 $555,899 $0 $0 $0 $0 $0
115 20M14 Oil Wells Maintenance & Repair Misc $500,000 $0 $500,000 $0 $0 $0 $0 $0
29 19D03 Tide Valve Replacement Program Str/Dr $465,290 $0 $465,290 $0 $0 $0 $0 $0
96 20X02 TMDL Compliance / WQ Improvements WQ/Env $152,000 $0 $152,000 $0 $0 $0 $0 $0
84 20H13 Vessel Sewage Pumpouts Replacement PHB $35,000 $0 $35,000 $0 $0 $0 $0 $0
Subtotal $10,033,841 $1,946,972 $11,980,813 $0 $0 $3,000,000 $0 $0
Total Tide and Submerged Lands $10,073,841 $2,726,972 $12,800,813 $2,525,000 $2,386,450 $5,031,400 $800,000 $800,000
TIDE AND SUBMERGED LANDS
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
FY 2020-21 Budget Total 2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
211
Pg Project Category Rebudget New Budget Total
12101 Gas Tax
14 19R22 Bonita Canyon Dr Pavement Rehabilitation Str/Dr $5,799 $0 $5,799 $0 $0 $0 $0 $0
15 20R21 Cameo Highlands Street Rehabilitation Str/Dr $44,067 $0 $44,067 $0 $0 $0 $0 $0
16 21R13 City Bridge Maintenance Str/Dr $0 $800,000 $800,000 $0 $0 $0 $0 $0
18 21R12 East Coast Highway Pavement Rehabilitation Str/Dr $0 $67,760 $67,760 $0 $0 $0 $0 $0
19 21R15 Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $634,550 $0 $0 $0 $0
20 18R25 Ocean Blvd Concrete Pavement Reconstruction Str/Dr $200,000 $0 $200,000 $0 $0 $0 $0 $0
21 15R19 Old Newport Blvd / W Coast Hwy Modifications Str/Dr $129,639 $0 $129,639 $0 $0 $0 $0 $0
65 21T01 Traffic Signal Rehabilitation Program Transp $0 $930,000 $930,000 $750,000 $750,000 $750,000 $750,000 $750,000
31 18L11 West Coast Highway Median Landscaping Str/Dr $0 $183,235 $183,235 $0 $0 $0 $0 $0
Subtotal $379,505 $1,980,995 $2,360,500 $1,384,550 $750,000 $750,000 $750,000 $750,000
Total Gas Tax $379,505 $1,980,995 $2,360,500 $1,384,550 $750,000 $750,000 $750,000 $750,000
12201 Measure M Fair Share
60 19T11 Balboa Peninsula Crosswalks Improvements Transp $155,400 $0 $155,400 $0 $0 $0 $0 $0
18 21R12 East Coast Highway Pavement Rehabilitation Str/Dr $0 $2,200,000 $2,200,000 $0 $0 $0 $0 $0
19 21R15 Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $2,200,000 $0 $0 $0 $0
Subtotal $155,400 $2,200,000 $2,355,400 $2,200,000 $0 $0 $0 $0
1230050 Measure M Comp Streets
71 15T09 Superior Ave/WCH Intersection Improvements PHB $0 $780,000 $780,000 $0 $0 $0 $0 $0
Subtotal $0 $780,000 $780,000 $0 $0 $0 $0 $0
1230053 Measure M Comp Transportation
61 17T13 Balboa Peninsula Summer Trolley Transp $320,668 $0 $320,668 $0 $0 $0 $0 $0
61 19T13 Balboa Peninsula Summer Trolley Transp $202,228 $0 $202,228 $0 $0 $0 $0 $0
59 21T13 Balboa Island/CDM Microtransit Feasibility Study Transp $0 $58,500 $58,500 $0 $0 $0 $0 $0
71 15T09 Superior Ave/WCH Intersection Improvements PHB $2,349,600 $0 $2,349,600 $0 $0 $0 $0 $0
Subtotal $2,872,496 $58,500 $2,930,996 $0 $0 $0 $0 $0
Total Measure M $3,027,896 $3,038,500 $6,066,396 $2,200,000 $0 $0 $0 $0
GAS TAX
MEASURE M
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
FY 2020-21 Budget Total 2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
212
Pg Project Category Rebudget New Budget Total
12601 RMRA
19 21R15 Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $1,500,000 $0 $0 $0 $0
Subtotal $0 $0 $0 $1,500,000 $0 $0 $0 $0
Total RMRA $0 $0 $0 $1,500,000 $0 $0 $0 $0
13501 Contributions
72 20H11 Abandoned / Surrendered Watercraft Abatement PHB $157,473 $0 $157,473 $0 $0 $0 $0 $0
59 21T13 Balboa Island/CDM Microtransit Feasibility Study Transp $0 $6,500 $6,500 $0 $0 $0 $0 $0
6 19F11 Central Library Lecture Hall Facilities $0 $0 $0 $4,000,000 $0 $0 $0 $0
68 21P12 Civic Center Park Pathway Replacement PHB $0 $215,000 $215,000 $0 $0 $0 $0 $0
9 19F13 Junior Lifeguards Building Facilities $0 $0 $0 $1,275,000 $0 $0 $0 $0
23 21R02 Rubberized Asphalt Pavement Overlay Str/Dr $0 $216,000 $216,000 $0 $0 $0 $0 $0
25 21R03 Street Pavement Repair Str/Dr $0 $100,000 $100,000 $0 $0 $0 $0 $0
122 19A11 UUD22 Balboa Blvd Misc $273,617 $0 $273,617 $0 $0 $0 $0 $0
Subtotal $431,090 $537,500 $968,590 $5,275,000 $0 $0 $0 $0
13701 PCH Relinquishment
18 21R12 East Coast Highway Pavement Rehabilitation Str/Dr $0 $1,832,240 $1,832,240 $0 $0 $0 $0 $0
Subtotal $0 $1,832,240 $1,832,240 $0 $0 $0 $0 $0
13801 Environmental Contributions
92 16X11 Arches Storm Drain Dry Weather Diversion WQ/Env $222,551 $0 $222,551 $0 $0 $0 $0 $0
93 20X12 Big Canyon Nature Park Restoration - Phase 2A WQ/Env $1,688,731 $0 $1,688,731 $0 $0 $0 $0 $0
94 17X12 Newport Bay Trash Wheel WQ/Env $1,400,000 $0 $1,400,000 $0 $0 $0 $0 $0
Subtotal $3,311,282 $0 $3,311,282 $0 $0 $0 $0 $0
Total Contributions $3,742,372 $2,369,740 $6,112,112 $5,275,000 $0 $0 $0 $0
SB1 - Road Maintenance and Rehabilitation Account (RMRA)
CONTRIBUTIONS
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
FY 2020-21 Budget Total 2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
213
Pg Project Category Rebudget New Budget Total
14001 Transportation and Circulation
62 20T12 Culver Drive / Bonita Cyn TSSP PHB $165,790 $0 $165,790 $0 $0 $0 $0 $0
71 15T09 Superior Ave/WCH Intersection Improvements PHB $200,000 $0 $200,000 $0 $0 $0 $0 $0
Subtotal $365,790 $0 $365,790 $0 $0 $0 $0 $0
Total Transportation and Circulation $365,790 $0 $365,790 $0 $0 $0 $0 $0
14101 Building Excise Tax
7 20F13 Cliff Drive Park Clubhouse Replacement Facilities $0 $0 $0 $40,000 $0 $0 $0 $0
70 20P01 Playground Refurbishment Program PHB $1,000 $0 $1,000 $0 $0 $0 $0 $0
70 21P01 Playground Refurbishment Program PHB $0 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $0
88 22PXX West Newport Park (Glass) Rehabilitation PHB $0 $0 $0 $150,000 $0 $0 $0 $0
Subtotal $1,000 $300,000 $301,000 $490,000 $300,000 $300,000 $300,000 $0
Total Building Excise Tax $1,000 $300,000 $301,000 $490,000 $300,000 $300,000 $300,000 $0
14201 AQMD Subvention
2 20F14 City Yard CNG Fueling System Expansion Facilities $306,660 $0 $306,660 $0 $2,000,000 $0 $0 $0
Subtotal $306,660 $0 $306,660 $0 $2,000,000 $0 $0 $0
Total AQMD Subvention $306,660 $0 $306,660 $0 $2,000,000 $0 $0 $0
53101 Junior Guards
9 19F13 Junior Lifeguards Building Facilities $0 $0 $0 $1,905,000 $0 $0 $0 $0
Subtotal $0 $0 $0 $1,905,000 $0 $0 $0 $0
53201 Fire Stations
4 15F13 Fire Station No. 2 Replacement Facilities $9,103,819 $460,681 $9,564,500 $0 $0 $0 $0 $0
10 22FXX Library / Fire Station No. 1 Replacement Facilities $0 $0 $0 $834,980 $0 $0 $4,731,848 $0
8 24FXX Fire Station No. 6 Living Quarters Facilities $0 $0 $0 $0 $0 $400,000 $2,383,264 $0
Subtotal $9,103,819 $460,681 $9,564,500 $834,980 $0 $400,000 $7,115,112 $0
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
BUILDING EXCISE TAX
AQMD
MAJOR FACILITIES FINANCING PLAN
TRANSPORTATION AND CIRCULATION
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
FY 2020-21 Budget Total
214
Pg Project Category Rebudget New Budget Total
56201 Parks and Community Centers
86 25PXX Bonita Creek Park Athletic Field Turf Repl.PHB $0 $0 $0 $0 $0 $0 $1,070,000 $0
6 19F11 Central Library Lecture Hall Facilities $0 $0 $0 $3,360,052 $0 $0 $0 $0
7 20F13 Cliff Drive Park Clubhouse Replacement Facilities $0 $0 $0 $500,000 $0 $0 $0 $0
69 19P11 Grant Howald Park Rehabilitation PHB $5,491,138 $1,780,000 $7,271,138 $0 $0 $0 $0 $0
71 15T09 Superior Ave/WCH Intersection Improvements PHB $2,103,607 $0 $2,103,607 $3,243,000 $0 $0 $0 $0
Subtotal $7,594,745 $1,780,000 $9,374,745 $7,103,052 $0 $0 $1,070,000 $0
57201 Facilities Strategic Planning
11 22FXX Master Facilities Plan Strategic Planning Facilities $0 $0 $0 $50,000 $0 $0 $0 $0
Subtotal $0 $0 $0 $50,000 $0 $0 $0 $0
Total Major Facilities Financing Plan $16,698,564 $2,240,681 $18,939,245 $9,893,032 $0 $400,000 $8,185,112 $0
53501 Balboa Village Parking Mgmt District
32 19R11 Balboa Boulevard Median Improvements Str/Dr $0 $0 $0 $872,236 $0 $0 $0 $0
61 17T13 Balboa Peninsula Summer Trolley Transp $62,187 $0 $62,187 $0 $0 $0 $0 $0
61 19T13 Balboa Peninsula Summer Trolley Transp $15,679 $100,000 $115,679 $150,000 $0 $0 $0 $0
Subtotal $77,866 $100,000 $177,866 $1,022,236 $0 $0 $0 $0
Total Balboa Village Parking Mgmt District $77,866 $100,000 $177,866 $1,022,236 $0 $0 $0 $0
53601 Neighborhood Enhancement
113 17A11 Assessment District Payment for City Parcels Misc $308,376 $0 $308,376 $0 $0 $0 $0 $0
32 19R11 Balboa Boulevard Median Improvements Str/Dr $0 $0 $0 $1,000,000 $0 $0 $0 $0
66 22TXX Cliff Dr. Mobility & Traffic Calming Improvements Transp $0 $0 $0 $250,000 $0 $0 $0 $0
41 22LXX Landscape Enhancement Program Str/Dr $0 $0 $0 $623,512 $250,000 $250,000 $0 $0
19 21R15 Jamboree Road Pavement Rehabilitation Str/Dr $0 $300,000 $300,000 $0 $0 $0 $0 $0
45 20L11 Newport Blvd Landscape Rehabilitation Str/Dr $0 $0 $0 $711,270 $0 $0 $0 $0
20 18R25 Ocean Blvd Concrete Pavement Reconstruction Str/Dr $0 $0 $0 $900,000 $0 $0 $0 $0
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
FY 2020-21 Budget Total 2021-22
Plan
NEIGHBORHOOD ENHANCEMENT
MAJOR FACILITIES FINANCING PLAN
BALBOA VILLAGE PARKING MANAGEMENT DISTRICT
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
215
Pg Project Category Rebudget New Budget Total
67 22TXX Oceanfront Boardwalk & Parking Lot Impr.Transp $0 $0 $0 $350,000 $0 $0 $0 $0
124 20M13 Orange Coast River Park Vision Plan Misc $0 $0 $0 $20,000 $0 $0 $0 $0
51 20M12 Santa Ana Ave / Avon Slope Improvement Plan Str/Dr $0 $0 $0 $250,000 $250,000 $0 $0 $0
116 20M03 SCE Rule 20A Credit Purchase Misc $93,168 $0 $93,168 $0 $0 $0 $0 $0
26 20V02 Streetlight Rehabilitation Program Str/Dr $799,757 $0 $799,757 $700,000 $0 $0 $0 $0
25 21R03 Street Pavement Repair Program Str/Dr $0 $400,000 $400,000 $0 $0 $0 $0 $0
31 18L11 West Coast Highway Median Landscaping Str/Dr $29,422 $0 $29,422 $0 $0 $0 $0 $0
56 22RXX West Coast Highway Median Landscaping - Ph 4 Str/Dr $0 $0 $0 $100,000 $0 $0 $0 $0
57 20R12 West Newport (NW) Streetscape Str/Dr $0 $0 $0 $486,560 $0 $0 $0 $0
Subtotal $1,230,723 $700,000 $1,930,723 $5,391,342 $500,000 $250,000 $0 $0
Total Neighborhood Enhancement $1,230,723 $700,000 $1,930,723 $5,391,342 $500,000 $250,000 $0 $0
57101 Facilities Maintenance Category
3 19F02 Facilities Maintenance Master Plan Facilities $648,553 $0 $648,553 $0 $0 $0 $0 $0
3 20F02 Facilities Maintenance Master Plan Facilities $829,187 $0 $829,187 $0 $0 $0 $0 $0
3 20F12 Facilities Maintenance Master Plan Facilities $69,067 $0 $69,067 $0 $0 $0 $0 $0
3 21F02 Facilities Maintenance Master Plan Facilities $0 $1,000,000 $1,000,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000
Subtotal $1,546,807 $1,000,000 $2,546,807 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000
Total Facilities Maintenance $1,546,807 $1,000,000 $2,546,807 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000
70101 Water Enterprise
98 19W12 Advanced Metering Infrastructure Water $3,088,373 $3,257,000 $6,345,373 $3,339,000 $0 $0 $0 $0
1 20F11 Big Canyon Reservoir Building Rehabilitation Facilities $150,000 $0 $150,000 $0 $0 $0 $0 $0
101 20R09 Grade Adjustments - Water Valves Water $5,340 $0 $5,340 $0 $0 $0 $0 $0
101 21R09 Grade Adjustments - Water Valves Water $0 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000
Subtotal $3,243,713 $3,307,000 $6,550,713 $3,389,000 $50,000 $50,000 $50,000 $50,000
NEIGHBORHOOD ENHANCEMENT
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
WATER FUND
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY 2020-21 Budget Total 2021-22
Plan
FACILITIES MAINTENANCE
216
Pg Project Category Rebudget New Budget Total
70201931 Distrib / Piping Master Plan
97 18W13 16th Street Pump Station / Backup Generator Water $0 $1,997,000 $1,997,000 $0 $0 $0 $0 $0
99 19W13 Alta Vista Regulating Station Relocation Water $200,000 $0 $200,000 $0 $0 $0 $0 $0
100 16W12 Bay/Channel Crossings Water Main Repl.Water $891,970 $0 $891,970 $7,520,000 $0 $0 $0 $0
106 23WXX Coast Highway Relining Project Water $0 $0 $0 $0 $239,000 $4,400,000 $0 $0
24 21R04 Slurry Seal Program Str/Dr $0 $100,000 $100,000 $0 $0 $0 $0 $0
103 18W12 Transmission Mains Valve Replacements Water $1,573,814 $1,576,000 $3,149,814 $1,576,000 $0 $0 $0 $0
104 20W12 Via Lido Soud / Nord Water Main Replacement Water $0 $2,837,000 $2,837,000 $0 $0 $0 $0 $0
Subtotal $2,665,784 $6,510,000 $9,175,784 $9,096,000 $239,000 $4,400,000 $0 $0
70201932 Distrib / Piping - Non Master Plan
97 18W13 16th Street Pump Station / Backup Generator Water $25,552 $0 $25,552 $0 $0 $0 $0 $0
12 21R07 Alleys Reconstruction Str/Dr $0 $1,100,000 $1,100,000 $0 $0 $0 $0 $0
99 19W13 Alta Vista Regulating Station Relocation Water $96,800 $0 $96,800 $0 $0 $0 $0 $0
105 21W05 Water System Rehabilitation Water $0 $100,000 $100,000 $375,000 $400,000 $400,000 $400,000 $400,000
Subtotal $122,352 $1,200,000 $1,322,352 $375,000 $400,000 $400,000 $400,000 $400,000
70201933 Pumping and Operations NMP
102 21W01 Hillsborough Pump Station Rehabilitation Water $0 $100,000 $100,000 $500,000 $0 $0 $0 $0
Subtotal $0 $100,000 $100,000 $500,000 $0 $0 $0 $0
Total Water Fund $6,031,849 $11,117,000 $17,148,849 $13,360,000 $689,000 $4,850,000 $450,000 $450,000
71101 Wastewater Enterprise
12 21R07 Alleys Reconstruction Str/Dr $0 $250,000 $250,000 $0 $0 $0 $0 $0
109 20R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $149,000 $0 $149,000 $0 $0 $0 $0 $0
109 21R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $0 $150,000 $150,000 $100,000 $100,000 $100,000 $100,000 $100,000
111 21S03 Sewer Main Lining and Repairs Wstwtr $0 $250,000 $250,000 $400,000 $400,000 $400,000 $400,000 $400,000
Subtotal $149,000 $650,000 $799,000 $500,000 $500,000 $500,000 $500,000 $500,000
WASTEWATER FUND
WATER FUND
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
FY 2020-21 Budget Total 2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
217
Pg Project Category Rebudget New Budget Total
71201 Wastewater Capital
108 20S11 Carnation Ave Sewer Main Replacement Wstwtr $250,000 $0 $250,000 $0 $0 $0 $0 $0
20 18R25 Ocean Blvd Concrete Pavement Reconstruction Str/Dr $0 $0 $0 $200,000 $0 $0 $0 $0
110 21S04 Sewer Lift Station Improvements Wstwtr $0 $1,000,000 $1,000,000 $100,000 $1,500,000 $150,000 $0 $0
Subtotal $250,000 $1,000,000 $1,250,000 $300,000 $1,500,000 $150,000 $0 $0
Total Wastewater Fund $399,000 $1,650,000 $2,049,000 $800,000 $2,000,000 $650,000 $500,000 $500,000
33 24RXX Balboa Blvd Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $1,259,000 $0 $0
34 25RXX Birch St. Pvmt Rehab. - MacArthur to Jamboree Str/Dr $0 $0 $0 $0 $0 $0 $912,000 $0
Str/Dr $0 $0 $0 $0 $0 $0 $957,000 $0
Str/Dr $0 $0 $0 $0 $0 $1,800,000 $0 $0
Str/Dr $0 $0 $0 $0 $0 $600,000 $6,313,000 $0
Str/Dr $0 $0 $0 $0 $2,462,000 $0 $0 $0
Str/Dr $0 $0 $0 $0 $300,000 $1,970,000 $0 $0
PHB $0 $0 $0 $0 $400,000 $0 $0 $0
Str/Dr $0 $0 $0 $0 $0 $50,000 $351,000 $0
Str/Dr $0 $0 $0 $0 $0 $0 $0 $939,000
Str/Dr $0 $0 $0 $500,000 $3,662,000 $0 $0 $0
PHB $0 $0 $0 $0 $350,000 $0 $0 $0
35 25RXX Birch St. Pvmt Rehab. - Mesa Dr. to Bristol St. S
36 24RXX Bristol Street Pavement Rehabilitation
38 24RXX Corona del Mar Flower Streets Reconstruction
39 23RXX East Coast Highway Pavement Rehabilitation
40 23RXX Eastbluff Drive Pavement Rehabilitation
89 23HXX Entrance Navigational Aids
42 24RXX Marguerite Avenue Pavement Rehabilitation
44 26RXX Miramar Drive Concrete Pvmt Reconstruction
46 22RXX Newport Coast Drive Pavement Rehabilitation
90 23HXX Newport Harbor Dredging Permit RGP54
91 23HXX Newport Island Channels Dredging PHB $0 $0 $0 $0 $3,300,000 $0 $0 $0
47 26RXX Ocean Blvd & Street Ends Concrete Pvmt Recon. Str/Dr $0 $0 $0 $0 $0 $0 $0 $1,907,000
21 22RXX Old Newport Blvd / W Coast Hwy Modifications Str/Dr $0 $0 $0 $1,142,000 $0 $0 $0
48 23RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $1,278,000 $0 $0 $0
49 23RXX San Miguel Dr. Pvmt Rehab - Nwpt Ctr/MacArthur Str/Dr $0 $0 $0 $0 $501,000 $0 $0 $0
Str/Dr $0 $0 $0 $0 $1,385,000 $0 $0 $0
Str/Dr $0 $0 $0 $0 $0 $1,071,000 $0 $0
50 23RXX San Miguel Dr. Pvmt Rehab - Port Sutton/Ford
52 24RXX Santa Ana Ave/San B. Ave. Pvmt Reconst
53 26RXX Seaview Ave Concrete Pvmt Reconstruction Str/Dr $0 $0 $0 $0 $0 $0 $0 $1,646,000
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
FY 2020-21 Budget Total 2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
WASTEWATER FUND
FUNDING TO BE DETERMINED
218
Pg Project Category Rebudget New Budget Total
54 25RXX Spyglass Hill Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $160,000 $991,000
55 24RXX Von Karman Avenue Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $970,000 $0 $0
58 26RXX West Newport St. Ends Concrete Pvmt Str/Dr $0 $0 $0 $0 $0 $0 $0 $1,352,000
107 23WXX Zones 3 and 4 Pump Station Upgrades Water $0 $0 $0 $0 $773,000 $792,000
Total TBD $0 $0 $0 $1,642,000 $14,411,000 $8,512,000 $8,693,000 $6,835,000
Subtotal for All CIP Projects $46,385,313 $31,223,887 $77,609,202 $53,096,259 $29,162,450 $25,038,400 $23,468,112 $12,852,000
117 66002 AD 111 Misc $3,123,315 $0 $3,123,315 $0 $0 $0 $0 $0
118 66302 AD 113 Misc $5,434,176 $153,336 $5,587,512 $0 $0 $0 $0 $0
119 65902 AD 116 Misc $0 $0 $0 $0 $0 $0 $0 $0
120 66102 AD 116B Misc $258,155 $0 $258,155 $0 $0 $0 $0 $0
121 65802 AD 117 Misc $573,983 $0 $573,983 $0 $0 $0 $0 $0
Subtotal UUD AD Improvement Funds $9,389,629 $153,336 $9,542,965 $0 $0 $0 $0 $0
Total for All Funds $55,774,942 $31,377,223 $87,152,167 $53,096,259 $29,162,450 $25,038,400 $23,468,112 $12,852,000
FUNDING TO BE DETERMINED
2020-21 THROUGH 2025-26 PROJECT LISTING BY FUNDING SOURCE
FY 2020-21 Budget Total 2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
UUD AD Improvement Funds
219
Pg Project Title
2020-21
Budget
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY2020-21 to
FY2025-26
Total
FACILITIES - Current
1 20F11 Big Canyon Reservoir Building Rehabilitation $150,000 $0 $0 $0 $0 $0 $150,000
2 20F14 City Yard CNG Fueling System Expansion $306,660 $150,000 $2,750,000 $0 $0 $0 $3,206,660
3 21F02 Facilities Maintenance Master Plan Program $2,743,629 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $10,243,629
4 15F13 Fire Station No. 2 Replacement (Lido)$9,564,500 $0 $0 $0 $0 $0 $9,564,500
5 20F15 Temporary Shelter Facility $52,258 $0 $0 $0 $0 $0 $52,258
FACILITIES - Planned
6 19F11 Central Library Lecture Hall $0 $7,360,052 $0 $0 $0 $0 $7,360,052
7 20F13 Cliff Drive Park Clubhouse Replacement $0 $540,000 $0 $0 $0 $0 $540,000
8 24FXX Fire Station No. 6 Living Quarters (Mariners)$0 $0 $0 $400,000 $2,383,264 $0 $2,783,264
9 19F13 Junior Lifeguards Building $0 $3,180,000 $0 $0 $0 $0 $3,180,000
10 22FXX Library / Fire Station No. 1 Repl. (Balboa Peninsula) $0 $834,980 $0 $0 $4,731,848 $0 $5,566,828
11 22FXX Master Facilities Plan Strategic Planning $0 $50,000 $0 $0 $0 $0 $50,000
Total Facilities $12,817,047 $13,615,032 $4,250,000 $1,900,000 $8,615,112 $1,500,000 $42,697,191
2020-21 THROUGH 2025-26 FACILITY PROJECT SUMMARY
220
Pg Project Title
2020-21
Budget
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY2020-21 to
FY2025-26
Total
STREETS AND DRAINAGE - Current
12 21R07 Alleys Reconstruction $1,350,000 $400,000 $400,000 $400,000 $400,000 $0 $2,950,000
13 19D11 Balboa Island Drainage Master Plan / Pump Stations $2,218,660 $0 $0 $0 $0 $0 $2,218,660
14 19R22 Bonita Canyon Drive Pavement Rehabilitation $5,799 $0 $0 $0 $0 $0 $5,799
15 20R21 Cameo Highlands Street Reconstruction $44,067 $0 $0 $0 $0 $0 $44,067
16 21R13 City Bridge Maintenance $800,000 $0 $0 $0 $0 $0 $800,000
17 21R06 Concrete Replacement Program $750,000 $700,000 $700,000 $700,000 $700,000 $700,000 $4,250,000
18 21R12 East Coast Highway Pavement Rehabilitation $4,100,000 $0 $0 $0 $0 $0 $4,100,000
19 21R15 Jamboree Road Pavement Rehabilitation $300,000 $4,334,550 $0 $0 $0 $0 $4,634,550
20 18R25 Ocean Boulevard Concrete Pavement Reconstruction $200,000 $1,600,000 $0 $0 $0 $0 $1,800,000
21 15R19 Old Newport Boulevard / West Coast Highway Modifications $129,639 $1,142,000 $0 $0 $0 $0 $1,271,639
22 21R01 Pavement Management Plan Update $42,000 $30,000 $50,000 $30,000 $50,000 $30,000 $232,000
23 21R02 Rubberized Asphalt Pavement Overlay $216,000 $0 $0 $0 $0 $0 $216,000
24 21R04 Slurry Seal Program $1,100,000 $839,000 $901,000 $990,000 $865,000 $1,012,000 $5,707,000
25 21R03 Street Pavement Repair Program $700,000 $200,000 $200,000 $200,000 $200,000 $200,000 $1,700,000
26 20V02 Streetlight Rehabilitation Program $864,866 $700,000 $700,000 $0 $0 $0 $2,264,866
27 20D01 Storm Drain System Evaluation $125,000 $0 $0 $0 $0 $0 $125,000
28 21D02 Storm Drain System Repair / Rehabilitation $200,000 $400,000 $0 $400,000 $0 $0 $1,000,000
29 19D03 Tide Valve Replacement Program $465,290 $300,000 $300,000 $0 $0 $300,000 $1,365,290
30 21R11 Via Lido Outer Ring Roadway Rehabilitation $150,000 $1,189,000 $0 $0 $0 $0 $1,339,000
31 18L11 West Coast Highway Median Landscaping $212,657 $0 $0 $0 $0 $0 $212,657
STREETS AND DRAINAGE - Planned
32 19R11 Balboa Boulevard Median Improvements $0 $1,872,236 $0 $0 $0 $0 $1,872,236
33 24RXX Balboa Boulevard Pavement Rehabilitation $0 $0 $0 $1,259,000 $0 $0 $1,259,000
34 25RXX Birch Street Pavement Rehabilitation - MacArthur to Jamboree $0 $0 $0 $0 $912,000 $0 $912,000
35 25RXX Birch Street Pavement Rehabilitation - Mesa Dr. to Bristol St. S $0 $0 $0 $0 $957,000 $0 $957,000
2020-21 THROUGH 2025-26 STREETS AND DRAINAGE PROJECT SUMMARY
221
Pg Project Title
2020-21
Budget
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY2020-21 to
FY2025-26
Total
STREETS AND DRAINAGE - Planned (continued)
36 24RXX Bristol Street Pavement Rehabilitation $0 $0 $0 $1,800,000 $0 $0 $1,800,000
37 22RXX Collins Island Bridge Replacement $0 $150,000 $750,000 $0 $0 $0 $900,000
38 24RXX Corona del Mar Flower Streets Reconstruction $0 $0 $0 $600,000 $6,313,000 $0 $6,913,000
39 23RXX East Coast Highway Pavement Rehabilitation $0 $0 $2,462,000 $0 $0 $0 $2,462,000
40 23RXX Eastbluff Drive Pavement Rehabilitation $0 $0 $300,000 $1,970,000 $0 $0 $2,270,000
41 22LXX Landscape Enhancement Program $0 $623,512 $250,000 $250,000 $0 $0 $1,123,512
42 24RXX Margurite Avenue Pavement Rehabilitation $0 $0 $0 $50,000 $351,000 $0 $401,000
43 22RXX Marine Avenue Reconstruction $0 $231,129 $0 $0 $0 $0 $231,129
44 26RXX Miramar Drive Concrete Pavement Reconstruction $0 $0 $0 $0 $0 $939,000 $939,000
45 20L11 Newport Boulevard Landscape Rehabilitation $0 $711,270 $0 $0 $0 $0 $711,270
46 22RXX Newport Coast Drive Pavement Rehabilitation $0 $500,000 $3,662,000 $0 $0 $0 $4,162,000
47 26RXX Ocean Boulevard and Street Ends Concrete Pavement $0 $0 $0 $0 $0 $1,907,000 $1,907,000
48 23RXX San Joaquin Hills Road Pavement Rehabilitation $0 $0 $1,278,000 $0 $0 $0 $1,278,000
49 23RXX San Miguel Dr. Pavement Rehab. - Newport Ctr. to MacArthur $0 $0 $501,000 $0 $0 $0 $501,000
50 23RXX San Miguel Drive Pavement Rehab. - Port Sutton to Ford Road $0 $0 $1,385,000 $0 $0 $0 $1,385,000
51 20M12 Santa Ana Avenue / Avon Slope Improvement Plan $0 $335,070 $350,000 $0 $0 $0 $685,070
52 24RXX Santa Ana Ave. / San Bernardino Ave. Pavement Reconst. $0 $0 $0 $1,071,000 $0 $0 $1,071,000
53 26RXX Seaview Avenue Concrete Pavement Reconstruction $0 $0 $0 $0 $0 $1,646,000 $1,646,000
54 25RXX Spyglass Hill Road Pavement Rehabilitation $0 $0 $0 $0 $160,000 $991,000 $1,151,000
55 24RXX Von Karman Avenue Pavement Rehabilitation $0 $0 $0 $970,000 $0 $0 $970,000
56 22RXX West Coast Highway Median Landscaping - Phase 4 $0 $100,000 $0 $0 $0 $0 $100,000
57 20R12 West Newport (NW) Streetscape $0 $486,560 $0 $0 $0 $0 $486,560
58 26RXX West Newport Street Ends Concrete Pavement Reconst. $0 $0 $0 $0 $0 $1,352,000 $1,352,000
Total Streets and Drainage $13,973,978 $16,844,327 $14,189,000 $10,690,000 $10,908,000 $9,077,000 $75,682,305
2020-21 THROUGH 2025-26 STREETS AND DRAINAGE PROJECT SUMMARY
222
Pg Project Title
2020-21
Budget
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY2020-21 to
FY2025-26
Total
TRANSPORTATION - Current
59 21T13 Balboa Island / Corona del Mar Microtransit Feasibility Study $65,000 $0 $0 $0 $0 $0 $65,000
60 19T11 Balboa Peninsula Crosswalks Improvements $288,559 $0 $0 $0 $0 $0 $288,559
61 17T13 Balboa Peninsula Summer Trolley $700,762 $150,000 $0 $0 $0 $0 $850,762
62 20T12 Culver Drive / Bonita Canyon Drive Traffic Signal Sync. $165,790 $0 $0 $0 $0 $0 $165,790
63 21T12 MacArthur Boulevard RTSSP $158,000 $0 $0 $0 $0 $0 $158,000
64 20T03 Traffic Signage, Striping and Marking $211,425 $75,000 $75,000 $75,000 $75,000 $75,000 $586,425
65 21T01 Traffic Signal Rehabilitation Program $965,190 $750,000 $750,000 $750,000 $750,000 $750,000 $4,715,190
TRANSPORTATION - Planned
66 22TXX Cliff Drive Mobility and Traffic Calming Improvements $0 $250,000 $0 $0 $0 $0 $250,000
67 22TXX Oceanfront Boardwalk and Parking Lot Improvements $0 $350,000 $0 $0 $0 $0 $350,000
Total Transportation $2,554,726 $1,575,000 $825,000 $825,000 $825,000 $825,000 $7,429,726
2020-21 THROUGH 2025-26 TRANSPORTATION PROJECT SUMMARY
223
Pg Project Title
2020-21
Budget
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY2020-21 to
FY2025-26
Total
PARKS, HARBORS AND BEACHES - Current
68 21P12 Civic Center Park Pathway Replacement $215,000 $0 $0 $0 $0 $0 $215,000
69 19P11 Grant Howald Park Rehabilitation $7,271,138 $0 $0 $0 $0 $0 $7,271,138
70 21P01 Playground Refurbishment Program $314,117 $300,000 $300,000 $300,000 $300,000 $0 $1,514,117
71 15T09 Superior Ave/WCH Intersection Improvements $5,433,207 $3,243,000 $0 $0 $0 $0 $8,676,207
72 20H11 Abandoned / Surrendered Watercraft Abatement $169,516 $0 $0 $0 $0 $0 $169,516
73 16H11 American Legion Bulkhead $1,500,000 $0 $0 $0 $0 $0 $1,500,000
74 20H12 Balboa Yacht Basin Major Dock Maintenance $150,000 $0 $0 $750,000 $0 $0 $900,000
75 20H04 Beach and Bay Sand Management $179,525 $300,000 $0 $300,000 $0 $300,000 $1,079,525
76 18H12 Bilge Pumpout Dock / Oil Collection Centers $180,608 $0 $0 $141,400 $0 $0 $322,008
77 21H01 Eelgrass Survey $135,000 $0 $75,000 $100,000 $0 $310,000
78 21H08 Harbor Bulkheads / Seawalls / Structure Repairs $400,000 $0 $1,111,450 $0 $0 $0 $1,511,450
79 20H09 Harbor Maintenance / Minor Improvements $100,000 $0 $0 $140,000 $0 $0 $240,000
80 19H02 Harbor Piers Rehabilitation $621,170 $300,000 $0 $0 $0 $0 $921,170
81 18H07 Harborwide Dredging / Planning $4,598,591 $900,000 $0 $3,000,000 $0 $0 $8,498,591
82 16H14 Newport Pier Building Platform and Piles $1,978,051 $525,000 $0 $500,000 $0 $0 $3,003,051
83 17H03 Ocean Piers Inspection and Maintenance $555,899 $0 $500,000 $0 $500,000 $0 $1,555,899
84 20H13 Vessel Sewage Pumpouts Repalcement $35,000 $0 $0 $0 $0 $0 $35,000
85 21H02 West Newport Bathymetry Survey $35,000 $0 $0 $0 $0 $0 $35,000
2020-21 THROUGH 2025-26 PARKS, HARBORS AND BEACHES PROJECT SUMMARY
Parks
Harbors and Beaches
224
Pg Project Title
2020-21
Budget
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY2020-21 to
FY2025-26
Total
PARKS, HARBORS AND BEACHES - Planned
86 25PXX Bonita Creek Park Athletic Field Turf Replacement $0 $0 $0 $0 $1,070,000 $0 $1,070,000
87 22PXX Park Walls and Staircases Rehabilitation $0 $500,000 $0 $0 $0 $0 $500,000
88 22PXX West Newport Park Rehabilitation $0 $225,500 $0 $0 $0 $0 $225,500
89 23HXX Entrance Navigational Aids $0 $0 $400,000 $0 $0 $0 $400,000
90 23HXX Newport Harbor Dredging Permit RGP54 $0 $0 $350,000 $0 $0 $0 $350,000
91 23HXX Newport Island Channels Dredging $0 $0 $3,300,000 $0 $0 $0 $3,300,000
Total Parks, Harbors and Beaches $23,871,822 $6,293,500 $6,036,450 $5,131,400 $1,970,000 $300,000 $43,603,172
Parks
Harbors and Beaches
2020-21 THROUGH 2025-26 PARKS, HARBORS AND BEACHES PROJECT SUMMARY
225
Pg Project Title
2020-21
Budget
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY2020-21 to
FY2025-26
Total
WATER QUALITY AND ENVIRONMENTAL - Current
92 16X11 Arches Storm Drain Dry Weather Diversion $275,187 $0 $0 $0 $0 $0 $275,187
93 20X12 Big Canyon Nature Park Restoration - Phase 2A $1,788,731 $0 $200,000 $0 $0 $0 $1,988,731
94 17X12 Newport Bay Trash Wheel $1,448,000 $0 $0 $0 $0 $0 $1,448,000
95 21X12 Newport Dunes Diversion Upgrade $60,000 $0 $0 $0 $0 $0 $60,000
96 21X02 TMDL Compliance / Water Quality Improvements $352,000 $200,000 $200,000 $200,000 $200,000 $200,000 $1,352,000
Total Water Quality and Environmental $3,923,918 $200,000 $400,000 $200,000 $200,000 $200,000 $5,123,918
2020-21 THROUGH 2025-26 WATER QUALITY AND ENVIRONMENTAL PROJECT SUMMARY
226
Pg Project Title
2020-21
Budget
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY2020-21 to
FY2025-26
Total
WATER - Current
97 18W13 16th Street Pump Station / Back Up Generator $2,022,552 $0 $0 $0 $0 $0 $2,022,552
98 19W12 Advanced Metering Infrastructure $6,345,373 $3,339,000 $0 $0 $0 $0 $9,684,373
99 19W13 Alta Vista Regulating Station Relocation $296,800 $0 $0 $0 $0 $0 $296,800
100 16W12 Bay / Channel Crossings Water Main Replacement $891,970 $7,520,000 $0 $0 $0 $0 $8,411,970
101 21R09 Grade Adjustments - Water Valves $55,340 $50,000 $50,000 $50,000 $50,000 $50,000 $305,340
102 21W01 Hillsborough Pump Station Rehabilitation $100,000 $500,000 $0 $0 $0 $0 $600,000
103 18W12 Transmission Main Valves Replacement $3,149,814 $1,576,000 $0 $0 $0 $0 $4,725,814
104 20W12 Via Lido Soud and Nord Water Main Replacement $2,837,000 $0 $0 $0 $0 $0 $2,837,000
105 21W05 Water System Rehabilitation $100,000 $375,000 $400,000 $400,000 $400,000 $400,000 $2,075,000
WATER - Planned
106 23WXX Coast Highway Relining $0 $0 $239,000 $4,400,000 $0 $0 $4,639,000
107 23WXX Zones 3 and 4 Pump Station Upgrades $0 $0 $773,000 $792,000 $0 $0 $1,565,000
Total Water $15,798,849 $13,360,000 $1,462,000 $5,642,000 $450,000 $450,000 $37,162,849
2020-21 THROUGH 2025-26 WATER PROJECT SUMMARY
227
Pg Project Title
2020-21
Budget
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY2020-21 to
FY2025-26
Total
WASTEWATER - Current
108 20S11 Carnation Ave Sewer Main Replacement $250,000 $0 $0 $0 $0 $0 $250,000
109 21R09 Grade Adjustments - Sewer Manhole Covers $299,000 $100,000 $100,000 $100,000 $100,000 $100,000 $799,000
110 21S04 Sewer Lift Station Improvements $1,000,000 $100,000 $1,500,000 $150,000 $0 $0 $2,750,000
111 21S03 Sewer Main Lining and Repairs $250,000 $400,000 $400,000 $400,000 $400,000 $400,000 $2,250,000
Total Wastewater $1,799,000 $600,000 $2,000,000 $650,000 $500,000 $500,000 $6,049,000
2020-21 THROUGH 2025-26 WASTEWATER PROJECT SUMMARY
228
Pg Project Title
2020-21
Budget
2021-22
Plan
2022-23
Plan
2023-24
Plan
2024-25
Plan
2025-26
Plan
FY2020-21 to
FY2025-26
Total
MISCELLANEOUS - Current
112 16M15 Affordable Housing $371,551 $0 $0 $0 $0 $0 $371,551
113 17A11 Assessment District Payment for City Parcels $308,376 $0 $0 $0 $0 $0 $308,376
114 20M11 General Plan Update $1,073,150 $500,000 $0 $0 $0 $0 $1,573,150
115 20M14 Oil Well Maintenance and Repairs $750,000 $0 $0 $0 $0 $0 $750,000
116 20M03 SCE Rule 20A Credit Purchase $93,168 $0 $0 $0 $0 $0 $93,168
117 -UUD AD 111 $3,123,315 $0 $0 $0 $0 $0 $3,123,315
118 -UUD AD 113 $5,587,512 $0 $0 $0 $0 $0 $5,587,512
119 -UUD AD 116 $0 $0 $0 $0 $0 $0 $0
120 -UUD AD 116B $258,155 $0 $0 $0 $0 $0 $258,155
121 -UUD AD 117 $573,983 $0 $0 $0 $0 $0 $573,983
122 19A11 UUD Rule 20A Phase 2 $273,617 $0 $0 $0 $0 $0 $273,617
MISCELLANEOUS - Planned
123 22MXX Balboa Island Enhancements $0 $88,400 $0 $0 $0 $0 $88,400
124 22MXX Orange Coast River Park Vision Plan $0 $20,000 $0 $0 $0 $0 $20,000
Total Miscellaneous $12,412,827 $608,400 $0 $0 $0 $0 $13,021,227
2020-21 THROUGH 2025-26 MISCELLANEOUS PROJECT SUMMARY
229
Accruals
Revenues or expenditures that have been recognized for that fiscal year but have not received or disbursed until a subsequent fiscal year. Annually, accruals are included in the revenue and expenditure amounts reported in departments’ budget documents and year-end financial reports. For budgetary purposes, departments’ expenditure accruals also include payables and outstanding encumbrances at the end of the fiscal year for obligations attributed to that fiscal year.
Accrual Basis of Accounting
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
Appropriated Revenue
Revenue in which, as it is earned, is reserved and appropriated for a specific purpose.
Appropriation
A legal authorization to incur obligations and to make expenditures for specific purposes. It is usually limited in amount and period of time during which the expenditure is to be recognized.
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).
Authorized Positions
Employee positions, which are authorized in the adopted budget, to be filled during the year. Total authorization positions include all regular full-time and full-time equivalent ongoing positions as approved in the Budget annually.
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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.
Carryforward
The unencumbered balance of an appropriation that continues to be available for expenditure in years subsequent to the year of enactment. For example, is a three-year appropriation is not fully encumbered in the for year, the remaining amount is carried over to the next fiscal year.
Consumer Price Index (CPI)
A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation).
Contingency
A budgetary reserve set aside for emergencies or unforeseen expenditures not
otherwise budgeted.
Debt Service
The cost of paying principal and interest on borrowed money according to a predetermined payment schedule.
Encumbrance
The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure. Encumbrances represent valid obligations related to unfilled purchase orders or unfilled contracts. Outstanding encumbrances are recognized as budgetary expenditures in the individual department’s budget documents and their individual annual financial reports.
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Enterprise Funds
Enterprise Funds 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).
Expenditure
The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service, or settling a loss.
Expenditure Authority
The authorization to make an expenditure (usually by a budget act appropriation, provisional language, or other legislation).
Expense
Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges.
3-year Expenditures and Positions
A display at the start of each departmental budget that presents the various departmental programs by title, dollar totals, positions, and source of funds for the past, current, and budget years.
Fiscal Year (FY)
A 12-month period during which revenue is earned and received, obligations are incurred, encumbrances are made, appropriations are expended, and for which other fiscal transactions are recognized. The City of Newport Beach’s fiscal year begins July 1 and ends the following June 30.
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Fund
A fiscal entity with revenues and expenses which are segregated for the purpose of carrying out a specific purpose or activity.
Fund Balance
For accounting purposes, the excess of a fund’s assets over its liabilities. For budgeting purposes, the excess of a fund’s resource over its expenditures.
FTE (Full-time equivalent)
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.
General Fund (GF)
For legal basis accounting and budgeting purposes, the predominant fund for financing City programs, used to account for revenues which are not specifically designated to be accounted for by any other fund. The primary sources of revenue for the General Fund are property taxes, sales and use tax, and Transient Occupancy Tax. The major uses of the General Fund are General Government, Public Safety, Community Development, Public Works, and Community Services.
Generally Accepted Accounting Principles (GAAP)
The accounting principles, rules, conventions, and procedures that are used fir accounting and financial reporting. GAAP for governments are set by the Governmental Accounting Standards Board (GASB), the accounting and financial reporting standards setting body for state and local governments.
Grants
A contribution by a government or other organization to support a particular function with no obligation to repay (in contrast to a loan, although the award may stipulate repayment of funds under certain circumstances).
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Intergovernmental Revenue
Funds received from federal, state, and other local government 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 centralized fund.
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.
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 departmental
operations.
Modified Accrual Basis of Accounting
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, including the General Fund.
ISF (Internal Service Funds)
The City provides 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. The City employs Internal Service Funds to account for vehicle maintenance and replacement, as well as compensated absences, general liability, workers’ compensation, other insurance payments and information technology.
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M&O (Maintenance & Operating)
The cost for non-personnel expenditures, including contracts, goods and services, materials, and equipment required for a department to function.
Object of Expenditure (Objects)
A classification of expenditures based on the type of goods or services received. For example, the budget category of Personnel Services includes the objects of Salaries and Wage and Staff Benefits.
Obligations Amounts that a governmental unit may legally be required to pay out of its resources. Budgetary authority must be available before obligations can be created. For
budgetary purposes, obligations include payables for goods or services received, but
not yet paid for, and outstanding encumbrances (i.e., commitments for goods and
services not yet received nor paid for).
One-Time Cost
A proposed or actual expenditure that is non-recurring (usually only in one annual budget) and not permanently included in baseline expenditures. Departments make baseline adjustments to remove prior year one-time costs and appropriately reduce their expenditure authority in subsequent years’ budgets.
Positions
See “Authorized Positions.”
Prior-Year Encumbrances
Obligations from previous fiscal years in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.
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Reserve
An amount of a fund balance set aside to provide for expenditures form the unencumbered balance for continuing appropriations, economic uncertainties, future apportionments, pending salary or price increase appropriations, and appropriations for capital outlay projects.
Revenue
Any addition to cash or other current assets (e.g., account receivables) that does not increase any liability or reserve and does not represent the reduction of an expenditure (e.g., reimbursement/abatements. Revenues are a type of receipt generally derived from taxes, licenses, fees, or investment earnings. Revenues are deposited into a fund for future appropriation, and are not available for expenditure until appropriated. (UCM.)
S&B (Salaries & Benefits)
Wages paid for salary and other MOU negotiated pays as well as employee fringe benefits. Included is the government’s share of costs for pensions, cafeteria and medical allowances, life insurance plans, etc.
Transfers
As displayed in in fund condition statements, transfers reflect the movement of
resources from one fund to another based on statutory authorization or specific
legislative transfer appropriation authority.
Unappropriated Fund Balance
Refers to the funds remaining from the prior year that are available for appropriation and expenditure in the current year
Unencumbered Balance
The balance of an appropriation not yet committed for specific purposes. (See “Encumbrance.”)
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ACCOUNTANT CIV ENG-PL CHK-PRIN EQUIPMENT MECHANIC I
ACCOUNTANT - SENIOR CIVIL ENG - PL CK EQUIPMENT OPERATOR I
ACCOUNTING MANAGER CIVIL ENG ASSOC EXEC ASST-CITY MGR
ADMIN ASST-CITY ATTY CIVIL ENG ASSOC 5%FAC MNT WRK II PT
ADMIN ASST-CONFIDNTL CIVIL ENG ASSOC PT FACLTIES MAINT SUPVS
ADMIN ASST-FIRE CHF CIVIL ENG SR - PL CK FACLTIES MAINT TECH
ADMIN ASST-HR DIR CIVIL ENGINEER - SR FACLTIES MNT WRKR II
ADMIN ASST-POLICECHF CIVIL ENG-PRINCIPAL FF PM 112HR 17.25%
ADMINISTR ANALYST CIVILIAN SUPERVISOR FF PM 112HR 22.25%
ADMINISTR ANALYST PT CODE ENFC OFCR TRNEE FIELD MAINT SUPERINT
ADMINISTR MANAGER CODE ENFRCMNT OFCR I FIELD SUPERINTDNT II
ADMN ASST-AST CTY MG CODE ENFRCMNT OFR II FINANCE DCTR/TREAS
ANIMAL CONTROL OFFR CODE ENFRCMNT SPRVSR FIRE ASSISTANT CHIEF
ANIMAL CTRL OFFR -SR COMMUNITY DEVELP DIR FIRE BATT CHIEF 112
ASSISTANT CITY CLERK CONCRETE FINISHER FIRE BATT CHIEF 80
ASSISTANT, ADMIN CONCRETE MAINT CRWCH FIRE CAPTAIN 112 HRS
ASSISTANT, DEPT CONCRETE SUPERVISOR FIRE CHIEF
ASSISTANT, DEPT PT CONSTRUCT INSPEC SPR FIRE CPTN EMS (7.5%)
ASSISTANT, OFFICE CRIME ANALYST - SR FIRE CPTN OPS (7.5%)
ASSISTANT, OFFICE PT CRIME PREVNT SPECIAL FIRE ENGINEER 112 HR
ASST CITY ATTORNEY CRIME SCENE INVESTG FIRE FACILITY COORD
ASST CITY ENGINEER CRIME SCENE INVST-SR FIRE MARSHAL
ASST CITY MANAGER CUSTODY OFFICER FIREFIGHTER 112 HRS
AUTO PARTS BUYER DEP PW DIRECTOR-M.O.FISCAL CLERK
BEACH MAINT SUPERV DEPUTY CDD DIRECTOR FISCAL CLERK - SR
BLDG DEPT SPECIALIST DEPUTY CITY ATTORNEY FISCAL CLERK - SR PT
BLDG INSPC-PRINCPAL DEPUTY CITY MANAGER FISCAL SPEC-CONF
BLDG INSPCTR II PT DEPUTY FINANCE DIR FISCAL SPECIALIST
BLDG INSPECTOR - SR DEPUTY PW DIR/CTY EN FISCAL SPECIALIST PT
BLDG INSPECTOR II DEPUTY REC & SR DIR GIS TECHNICAL AIDE
BUDGET ANALYST E & I SPECIALIST GROUNDSWORKER II
BUDGET ANALYST, SR ELECTRONICS SPECLST HARBOR SRVCS WORKER
BUDGET MANAGER EMERGENCY SRVS COORD HARBOR SRVCS WRKR LD
BUYER, SR EMP PLANS EXAMINER HR ANALYST PT
CITY ATTORNEY EMS DIVISION CHIEF HR ANALYST, SENIOR
CITY CLERK ENGINEERING TECHNICN HR DIRECTOR
CITY COUNCIL MEMBER EQUIP MAINT SUPERINT HR SPECIALIST II
CITY HARBORMASTER EQUIP MAINT SUPERVSR HUMAN RESOURCES MGR
CITY MANAGER EQUIP MECHANIC - SR INTERN
CITY TRAFFIC ENG EQUIP MECHANIC II IT ANALYST
CIV CUSTODY SUPRVISR EQUIP OPERATOR II IT ANALYST, SR
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IT MANAGER PARALEGAL PT PRCH & CNTR ADMINSTR
IT SUPERVISOR PARK & TREE SUPERINT PUBLIC INFO MANAGER
IT TECHNICIAN PARK MAINT CREW CHF PUBLIC WORKS DIR
IT TECHNICIAN, SR PARK MAINT SUPERVISR PW FINANCE/ADMIN MGR
LG CAPTAIN + 7.5%PARK PATROL OFFICER PW INSPECTOR II
LG OPS ASST CHIEF PARK PATROL PT PW INSPECTOR, SR
LIBRARIAN I PD CIV INVESTIGATOR PW TECHNICAL AIDE
LIBRARIAN II PD COMM SVC OFCR -SR RANGEMASTER-ARMORER
LIBRARIAN III PD FISCAL SVC/FAC MG REAL PROPERTY ADMINS
LIBRARY ASSISTANT PD INFO TECH COORD REC & SR SERVICE DIR
LIBRARY ASSISTANT PT PD PC SYSTEMS MNGR REC COORD - PT
LIBRARY CLERK - SR PERMIT COUNTER SUPER RECORDS SPECIALIST
LIBRARY CLERK I PERMIT TECH II - PT RECREATION COORD
LIBRARY CLERK I PT PERMIT TECHNICIAN I RECREATION LEADER
LIBRARY CLERK II PERMIT TECHNICIAN II RECREATION LEADR, SR
LIBRARY PAGE PT PK PATROL OFFR-LEAD RECREATION MANAGER
LIBRARY SERVICES DIR PLANNER - ASSISTANT RECREATION SUPER PT
LIBRARY SERVICES MGR PLANNER - ASSOCIATE RECREATION SUPERVISR
LICENSE SUPERVISOR PLANNER - PRINCIPAL REVENUE AUDITOR
LIFE SAFETY III, PT PLANNER - SENIOR REVENUE MANAGER
LIFE SAFETY SPEC II PLANNING MANAGER SENIOR SVCS VAN DRVR
LIFE SAFETY SPEC III PLANNING TECH PT SR SERVICES MANAGER
LIFEGUARD BATT CHIEF PLANNING TECHNICIAN SR SERVICES VAN DRVR
LIFEGUARD CADET POLICE ASST CHIEF ST MAINT CREW CHIEF
LIFEGUARD CAPTAIN POLICE CADET ST MAINT SUPERVISOR
LIFEGUARD I POLICE CHIEF STATION OFFICER
LIFEGUARD II POLICE COMM SVC OFCR STRM DRN/ST SWP CRCH
LIFEGUARD III POLICE CSO PT STRM DRN/ST SWP SUPR
LIFEGUARD OFFICER PT POLICE DISPATCHER STUDENT AIDE
LIFEGUARD TRAINEE POLICE DISPATCHER PT SUPPORT SERVICES AID
LITERACY COORD PT POLICE DISPATCHER-SR SYSTEMS & ADMIN MGR
MAINT WORKER II POLICE LIEUTENANT UTILITIES CREW CHIEF
MAINTENANCE AIDE PT POLICE MECHANIC II UTILITIES DIRECTOR
MAINTENANCE WORKER I POLICE MECHANIC -SR UTILITIES SCADA COOR
MANAGEMENT ASSISTANT POLICE OFCR CONTRACT UTILITIES SPECIALIST
MARINE NATURALIST IN POLICE OFFICER UTILITIES SPECLST-SR
MARKETING SPECIALIST POLICE RESERVE OFFIC UTILITIES SUPERVISOR
MAYOR POLICE SERGEANT UTLTY SPECIALIST PT
MGMT ANALYST -SENIOR POLICE SUPP SVC ADMN WATER CONSERV COORD
OPER SUPPORT SUPT.POOL LIFEGUARD - SR WATER PROD OPERATOR
PARALEGAL POOL SWIM INSTRUCTOR WATER PROD SUPERVISR
WATER QLTY COORD
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238