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HomeMy WebLinkAboutResource Allocation Plan 1999■ ■ r ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ W } 0 a0 02 Uw H cc Qo >o o ■ ■ s ■ ■ a ■ a ■ ■ ■ a ■ i WP --;qq �L �F ■ iC�% a�C?/�eu�ioxL ✓c�eac�i cuaa iakaCC� C�eftlPm� 9, 9906 C ie fi�Pa�e ps Veal waa adjVe d,��," 22, 9957 ■ ■ a a ■ CITY OF NEWPORT BEACH Resource Allocation Plan 1995 -1999 TABLE OF CONTENTS RESOURCE ALLOCATION PLAN Table of Contents ......................... List of City Officials ..................... City Manager's Transmittal Letter INTRODUCTION ..................................... ............................... i ................................. ............................... ■ User's Guide ............................................................................................................................. ............................... 1 BudgetCertificates .................................................................................................................... ..............................6 OrganizationChart 1998. 99 ...................................................................................................... ..............................7 SUMMARIES ■ Glossary .................................................................................................................................... .............................93 Miscellaneous Statistical Information ..................................................................................... ............................... 11 Historical & Projected Revenues by Category ........................................................................ ............................... 12 Historical & Proposed Operating Expenditures by Funct ion .................................................... .............................15 Operating Expenditures by Department & Type ...... : .............................................................. .............................. 16 Historical & Proposed Capital improvement Expenditures .................................................... ............................... 17 SOperating Expenditures - All Funds ......................................................................................... .............................18 Summary of Estimated 1997 -1998 Year End Fund Bal ances ................................................... .............................22 Summary of Estimated 1998 -1999 Year End Fund Bal ances ................................................... .............................24 Projected Fund Transfers, All Funds ........................................................................................ .............................26 DEPARTMENT OPERATIONS CityCouncil/City Manager ..................................................................................................... ............................... 30 CityClerk ............................................................................................................................... ............................... 32 CityAttorney .......................................................................................................................... AdministrativeServices .......................................................................................................... ............................... 34 ............................... 36 Police...................................................................................................................................... ............................... 42 Fire& Marine ........................................................................................................................... .............................46 ■ Planning & Building ................................................................................................................. .............................52 GeneralServices ....................................................................................................................... .............................56 CommunityServices ............................................................................................................... ............................... 62 . Public Works .......................................................................................................................... ............................... 68 CAPITAL IMPROVEMENTS . Capital Improvements ............................................................................................................... .............................74 APPENDICES . Tide & Submerged Land Fund ............................................................................................... ............................... 80 Internal Service Fund Program ............................................................................................... ............................... 81 Fixed Asset Schedule - General Municipal Property .............................................................. ............................... 83 . Mapof Income Property ......................................................................................................... ............................... 86 Fixed Asset Schedule - Proprietary Fund Type ....................................................................... ............................... 88 MajorEquipment Schedule .................................................................................................... ............................... 89 . Rolling Stock and Aircraft in Services ................................................................................... ............................... 90 Six Year Comparison of Regular Permanent Employees ......................................................... .............................91 DebtService ............................................... ............................... ...................................... .............................92 ■ Glossary .................................................................................................................................... .............................93 ii NEWPORT BEACH CITY OFFICIALS City Council ■ 0 Thomas C. Edwards Mayor . Jan Debay Dennis D. O'Neil Norma Glover Council Member Mayor Pro Tern Council Member s win.. John W. Hedges John Noyes Tom W. Thomson Council Member Council Member Council Member , Principal Administrative Officers ' _._....._ ............. N N T Kevin J. Murphy . LaVonne M. Harkless City Manager Robert H. Burnham City Clerk City Attorney Sharon Wood ....................... Assistant City Manager/Director of Community & Economic Development PeggyDucey ........................ ............................................ ............................... Deputy City Manager Dave Kiff ............................................... ............................... ......................Assistant to the City Manager Dennis C. Danner ..................................... ............................... Administrative Services Director/Treasurer ■ BobMcDonell ....................................................................................... ............................... Chief of Police TimRiley ...................................................................................... ............................... Fire & Marine Chief David E. Niederhaus ..................................... ............................... ........................General Services Director LaDonna Kienitz ................................... ............................... Community Services Director /City Librarian Patricia L. Temple ............................................................................. ............................... Planning Director . JayElbettar ........................................................................................ ............................... Building Director Don Webb .......................................................... ............................... Public Works Director /City Engineer ■ City Manager's Transmittal Letter ■ ' HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL: In accordance with the Newport Beach City Charter Section 1102, the 1998 -99 City ■ Budget is hereby submitted to the City Council for your review, revision as necessary, and adoption. The City Budget is a lengthy and complex document, which I will try ■ to summarize in the next few pages to provide you and other readers an overall understanding of the City's finances. ■ Again this year, the Budget is contained in three major volumes: the Resource ■ Allocation Plan, the Budget Detail and Capital Improvement Projects. To assist readers in the review of the documents a Users Guide and a Glossary of Terms has been provided with the Resource Allocation Plan. The Users Guide includes a description of the Budget process, how the Budget is administered after adoption, ■ and a description of the various funds utilized by the City to properly account for its revenues and expenditures. The Glossary of Terms can be found at the end of the Resource Allocation Plan and defines many of the terms used in governmental accounting in conjunction with a budget. ■ INTRODUCTION The 1998 -99 Budget reveals a substantially improved fiscal picture for the City of Newport Beach. After five consecutive years in the early 1990s of reductions, curtailments, and use of reserves, the close of the 1997 -98 fiscal year and the proposed ■ 1998 -99 Budget document projects a substantially improved revenue base, replenished General Fund reserves, progress in restoring Insurance Reserves, and additional ■ funding for program areas hard hit by prior reductions. ■ The City has the good fortune of being a highly desirable place to live, work and visit due to its physical beauty and the quality of man-made improvements. It will require ■ strong leadership by City leaders to retain the high desirability attained over the last 90 years. In the last year this leadership has been exhibited by the City Council by intensifying the City's focus on maintaining and enhancing the quality of life in Newport ■ Beach. Achieving this goal is only possible with a strong and diverse tax base to provide high quality and efficient public services. Adequate monies must be available ■ to recruit, train and retain quality employees to provide field and support services to maintain our neighborhoods, beaches, streets, libraries, trees, street lights, parks, bay and utilities in a safe and attractive manner. Policies, programs and long term plans must be in place in conjunction with the business community to keep our commercial villages vibrant and successful. As you review the 1998 -99 Budget I hope you will agree with me that the City is laying a solid foundation to maintain and ■ enhance the quality of life in Newport Beach. iii 0 Total Overall 1998 -99 BUDGET OVERVIEW . Revenues: Total City revenues projected in 1998 -99 are $116.0 million, a decline of nearly $116M $17.0 million or 14.6% from 1997 -98. This results primarily from a reduction in ■ grant and special revenues received for one -time capital improvement projects. Over the last six fiscal years our total revenues in all funds have varied significantly due to one -time grants or special revenues. For example, total revenues in 1993 -94 were $91.3 million, while in 1996 -97 it reached its highest level ever at $133.0 million. In the last six fiscal years our total City revenue has averaged $109.7 million per year. Expenditures: Total proposed City expenditures in 1998 -99 are $120.0 million, a decline of $12.9 $120M million or 10.8% from 1997 -98. As cited above, this results from the reduction in one -time grants or special revenues and the construction/completion of the associated . large scale capital improvement projects (Groundwater Development, Arches Interchange, MacArthur Boulevard Phase 11, Birch Street Bridge, Bob Henry Park, S and Castaway Park). You'll note that total City expenditures exceed total City revenues in 1998 -99. This S is due to the expenditure of reserves set aside over several years in special revenue . funds for capital improvements. This can be noted particularly in the large capital projects in the State Gas Tax Fund and the Bonita Canyon Development Fund. ■ General Fund General Fund The General Fund is the key operating fund within the City's budget. This fund Expenditures: contains expenditures for all operating City Departments with the exception of two $75.9M divisions (Water and Wastewater) in Public Works. In 1998 -99 the proposed General ■ Fund expenditures, including General Fund capital improvements, total $75.9 million, an increase of $3.1 million from 1997 -98 or 4.2 %. One -third of this increase is due to the significant increase in our internal service . fund charges to City departments. These charges are for workers compensation, general liability and compensated absences operating costs, and the establishment of proper reserve levels for the long -term liabilities in these programs. General Fund After factoring in the increase in charges for the Internal Service Fund, City operating Operating costs costs are proposed to increase only 2.8 %. The vast majority of this increase results Up 2.8% from negotiated compensation agreements with our labor groups. Other factors resulting in the increase to our expenditures include several new positions approved by the City Council during the current fiscal year to improve program areas which were reduced in prior budgets or where activities have increased due to the improved iv economy. These programs include Disaster Preparedness, Human Resources, and ■ N r .Building Inspections. In addition, the proposed 1998 -99 Budget proposes an increase in funding other priorities identified by the City Council in prior discussions, including ■ traffic enforcement and tree trimming. On the revenue side, total General Fund revenues are projected to grow in 1998 -99 General Fund i only $225,000 above 1997 -98 levels; however, the one -time advance payment by Revenues Up the developer of Pacific Bay Homes of $2.0 million in restricted park fees during 3.1% 1997 -98, skews a comparison of actual growth in revenues between fiscal years. Without this one -time payment, real estimated revenue growth in our primary revenue . sources is up $2.2 million or 3.1 %. ' A significant improvement in the national, state and regional economy has increased City revenues well beyond forecasted levels in the adopted 1997 -98 Budget. The table below highlights the improvement: • 1997 -98 1997 -98 1998.99 Revenue Adopted Budget Estimated Actual Estimated Secured Property Tax $17,850,000 $18,300,000 $18,849,000 Sales Tax $14,000,000 $15,900,000 $16,377,000 ■ Transient Occupancy Tax $ 7.075.00(1 $ 7A55.000 $ 7.678.650 $38 ,925,000 $41,655,000 $42,904,650 In accordance with City Council Policy, the higher revenues in 1997 -98 resulted in $2.5M Added to transfers to stabilization and contingency reserves, including $1.6 million into the Reserves General Fund, or $850,000 more than budgeted, and a transfer of $900,000 to the Insurance Reserve Fund. The additional revenue also permitted an expansion of . funding for key City goals, including aviation issues. .The 1998 -99 revenue picture is premised on several key factors. First, property tax revenue, which accounts for 30% of General Fund revenue, is projected to grow by 3 %. In addition to the lagging effects of the booming resale market, it is anticipated that new revenues will be derived from the Bonita Canyon and Pacific Bay new home sales. Second, sales tax revenues, which are up 20% in 1997 -98 fiscal year -to -date, are property Tax anticipated to grow by 3 %. City staff plans a continuing aggressive effort to capture Sales Tax TOT all new vehicle lease sales tax transactions pursuant to new State law. In addition, Up 3% . the opening of Corona del Mar Plaza is planned during fiscal year 1998 -99 generating an estimated additional $250,000 in annual sales tax revenues. • The Transient Occupancy Tax is similarly estimated to increase by 3% as room i occupancies remain high, but room rates steadily rise. Preliminary proposals have V 0 been submitted by the Four Seasons Hotel and the Newport Dunes to construct additional hotel units; however, no revenue is anticipated in 1998 -99. n In our broad revenue category of Charges for Current Services, revenue estimates have been increased by 3% in most instances to reflect the City Council direction resulting from the adoption of the KPMG Peat Marwick study. The City Council has established the percentage to be recovered from the cost of a fee - related service and as costs rise our fee schedule must be adjusted or the General Fund will subsidize these fee services with taxes. A new fee schedule is being prepared to reflect the City Council's Resolution on cost recovery for Council action prior to budget adoption. . MAJOR CITY COUNCIL GOALS AND PRIORITIES • Earlier this year the City Council established six major goals for 1998. These goals are highlighted below with information on how they are incorporated into our financial plan for the next fiscal year. ■ Airpo rt The City Council in January reaffirmed the long term City Airport Policy, which Resources for stresses preservation of the John Wayne Airport (JWA) Settlement Agreement and Aviation Issues the need in the County to develop an additional airport to complement service at Grow By 75% JWA. In the 1998 -99 Budget a new Division has been created within the City Attorney's office called Airport Management which now centralizes all airport related Vi 1 0 One significant issue on the revenue side, which the City Council could face in the ■ Potential State near term, is the elimination of the Motor Vehicle License Fee. There are competing Elimination of proposals in the State Legislature to eliminate this fee and, depending upon the various . Vehicle License proposals offered, either backfill the revenue to cities and counties or eliminate it Fee altogether. For Newport Beach the elimination of this long -term revenue would result in a loss of $2.9 million annually. The proposal in several versions of the proposed legislation to backfill the revenue loss with a portion of the State's current share of the sales tax may appear sound in some quarters, but the real concern is ■ what action the State will take to protect its programs in the next economic downturn. The legacy of the ERAF property tax shift is in the not too distant past. The ERAF "shift" and "backfill" with Proposition 172 monies resulted in an annual revenue loss to the City of $2.8 million and growing each year. It is hard to gain any comfort by a State pledge to backfill revenue lost due to the elimination of a long - standing local government revenue. S MAJOR CITY COUNCIL GOALS AND PRIORITIES • Earlier this year the City Council established six major goals for 1998. These goals are highlighted below with information on how they are incorporated into our financial plan for the next fiscal year. ■ Airpo rt The City Council in January reaffirmed the long term City Airport Policy, which Resources for stresses preservation of the John Wayne Airport (JWA) Settlement Agreement and Aviation Issues the need in the County to develop an additional airport to complement service at Grow By 75% JWA. In the 1998 -99 Budget a new Division has been created within the City Attorney's office called Airport Management which now centralizes all airport related Vi 1 0 0 staff and consultant assistance on this City Council priority. The Deputy City Manager is on full -time assignment to the City Attorney to coordinate the daily issues associated with JWA and the development of El Toro as the second airport in Orange County. In the past the City has funded airport expenses through a General Fund Capital Project however, these costs are now built into the City Attorney's operating budget. In 1997 -98 the City budgeted $500,000 for this program, while in 1998 -99, $865,165 has been programmed for this key priority. If there is one thing certain about this priority, it is that it will continue to evolve and ■ change over time. The process of advancing a second airport is a very political process and, therefore, very dynamic. The City must continue to allocate sufficient ■ resources to this priority, use them efficiently and carefully, while keeping all City goals and priorities in mind and constantly be prepared to adapt and change to different and new circumstances to ultimately be successful. . Annexation Over the last four years, the City Council has established the priority of completing 1998 -99 Key .an analysis of the feasibility of annexing the Newport Coast. While seemingly Year For simple, this priority has proven to be very complex and has required detailed analysis. Newport coast In 1997 -98, significant progress has been made and in 1998 -99 a final resolution to this goal should be achieved. r As an outgrowth of the fiscal analysis completed on the Newport Coast, the 1998- 99 Budget Detail Volume includes a column in each City Department's expenditure program identified as "New Program" which highlights the actual positions and line item expenditures needed in the fast year if the City Council gives final approval ■ to the annexation. These costs are for a full fiscal year, while it appears at this time that annexation could not be completed until January 1, 1999, at the earliest. • The key steps to be completed prior to filing an application with LAFCO include a ■ Pre- Annexation Agreement with The Irvine Company regarding how all future Coast development would be processed, an agreement with IRWD on future City or IRWD ■water and sewer service in the Coast, and finally, an understanding with Coast residents on issues of concern which they have identified as priorities. A significant .commitment of time to achieve these agreements is now underway and within the next sixty days resolution should be achieved to permit the consideration of filing a LAFCO application. vii 0 Community Outreach The City Council indicated its commitment to increasing current programs to . communicate more effectively with the community by establishing "community outreach" as a goal in 1998. During the current fiscal year the City Council re- organized the Environmental Quality Affairs Committee (EQAC) with a new focus on linking with homeowner associations to keep each neighborhood more fully informed about key decisions and issues. Also during 1997 -98 the City experimented Community with its first edition of a Citywide newsletter on three current issues: annexation, the ■ Newsletter traffic phasing ordinance, and airport. In the 1998 -99 Budget there have been Expanded additional monies allocated for four editions of a community newsletter to keep up a ■ regular dialogue with residents. The staff work for the new EQAC and the Economic Development Committee will be handled by the Assistant City Manager in order to ■ highlight its importance and the priority of balancing quality of life and economic vitality in the future. During 1998 -99 further efforts will be made by the City through existing and newly , created programs to reach out into the neighborhoods through our Public Safety Crime Departments. The Police Department's Crime Prevention Program is now officially Prevention/ Disaster one year old and is revitalizing our Neighborhood Watch Program to assist residents Preparedness and the Police Department in keeping Newport Beach a very safe City. Very shortly, Programs the Fire and Marine Department will be hiring a Disaster Services Coordinator to head a newly created Division within the Department focused exclusively on preparing the City organization and the various neighborhood areas for future disasters. It isn't "if' Newport Beach will face a natural or man-made disaster, it's a question of "when." This new position will become an internal and external resource to the community in . becoming better prepared and at the same time adding to our efforts to reach out more effectively into the community. . Fiscal . Another continuing City Council priority in 1998 -99 is improving the City's long- term fiscal outlook through a variety of goals. As identified earlier, the City has . endeavored, over the last few years, to restore our reserves that were drawn upon New Budget during the recession. The City Council recently adopted a new Policy on the proper Incorporates New type, use and level of reserves within various funds. The changes to this Policy are Reserve Po&cy now identified on the Fund Balance summaries for 1997 -98 and 1998 -99. The Policy requires that each year, in conjunction with the Budget, an examination of compliance with the Policy be undertaken and where deficiencies exist a plan developed to correct deficiencies. Inasmuch as the new Policy was adopted just a few days ago, this year a separate memorandum will be transmitted on compliance with the policy to the Viii City Council for review and discussion in conjunction with the Budget review. . 0 . One of the key additions to the new City Council Policy on Reserves is the establishment of a plan to replace large capital facilities. The City today has no .current plan on funding for replacement of our sixty -six buildings and facilities. It will be a challenge to establish the remaining useful life of facilities and the cost of ■replacement, but more challenging to begin setting aside funds for the future replacement of these facilities. If we are able to accomplish this feat over several years, we'll be a rare public agency. This discussion is a logical transition to the next City Council goal for 1998. Infrastructure The City Council's emphasis in 1998 on infrastructure focuses additional attention ■ not only on the traditional definition of infrastructure, such as roads, water lines and storm drains, but also attention to revitalizing our villages. The "infrastructure" .necessary for a successful community requires all systems and segments of the community to be well maintained and prepared for the challenges of the future. 0 In 1998 -99 the City will continue to work to revitalize our commercial villages. Most prominent will be the continued implementation of a revitalization program on the Peninsula. There isn't one simple solution to creating a more healthy vibrant set of commercial areas to support and enhance the high quality residential areas on the Peninsula. The PROP (Promote Revitalization of Our Peninsula) City Council Ad Hoc Committee continues to implement key portions of a revitalization program in . 1998 -99 including: (1) completion of the Parking Management Plan and implementation of its recommendations; (2) completion of the sign inventory and . abatement of illegal signs; (3) enforcement of current zoning and property maintenance standards through additional Code Enforcement staffing; (4) the creation of a new ■ streetscape design and beautification program; (5) the construction of the first phase of improved streetscape with the construction of the Peninsula entry parks on Newport Boulevard near Via Lido; and (6) the study of improved circulation patterns in the Newport/Balboa confluence known as the "mixmaster." To the skeptics and naysayers, I add a reminder .... this is the start of a long journey and one which will take many years. Over the last 90 years the Peninsula has developed into its present state, and it will take many years of consistent commitment to improve its appearance and vitality. . The City's support of the revitalization of our commercial villages continues on several other fronts in the 1998 -99 Budget. City staff in our Economic Development Division ■ of the Planning Department will continue to work to foster the success of our four Business Improvement Districts (BIDS) on Marine Avenue, in Corona del Mar, Balboa . Village and among all our restaurants. Support will be offered to several other areas Commercial Revitalization Continues on Peninsula ix M where interest has been expressed in forming BIDs in the Cannery, McFadden, Lido . and Mariner's Mile areas. Completion and On the more traditional side of infrastructure, the City is completing the preparation Implementation Of of multi -year master plans for prioritized improvements to our aging roads, parks, Infrastructure e water, sewer, buildings, street lights, and storm drains. This effort was commenced Master Plans in 1992 and we are nearing completion of this process. Without a road map of the total needs it is impossible to allocate our finite resources to the most pressing needs. In the absence of a road map, project selection becomes arbitrary and fails to fulfill our fiduciary role to the community. Even with a road map the challenge is selecting the mix of projects from among the various infrastructure systems with limited resources. To put perspective on our dilemma, in 1998 -99 City Departments requested $31.5 . million in Capital Project improvements, while only $23.4 million is being recommended. The most acute problem area is our General Fund Capital projects . where $8.9 million was requested, but only $3.8 million is being recommended. Even with this challenge in 1998 -99 we will be implementing the first portions of the now completed Sewer Master Plan and Pavement Management Plan. Work is nearing completion on the Water Master Plan, while in 1998 -99 we are proposing the study and completion of a Storm Drain Master Plan. ■ Road With the completion of the Pavement Management Plan in 1998 -99 we are proposing Maintenance Projects Expand a substantial increase to road maintenance activities. While road widening and capacity improvements will continue in the future, additional emphasis and priority is shifting to take better care of our current roadway systems. For example, in 1998- 99 it is proposed that we spend $1 million on slurry seal preventive maintenance, $1.4 million in major asphalt overlay work, and $795,000 in major reconstruction . roadwork. ■ Bay Water Quatity/Management Certainly a primary feature of Newport Beach is the Upper and Lower Newport Bay. . The care and management of this asset is essential to the very character of our New City Fund community. The City Council recognized this in identifying it as one of the six . Created For priorities for 1998. The key focus for 1998 was commencing the actual dredging of Future say Dredging the Unit III Basin in Upper Newport Bay and securing the full funding of the work. . The actual dredging has commenced, while the City is working closely with our x elected State representatives to secure the final full funding of this $5.4 million project. ■ 0 ■The primary focus of our Legislative Advocate in Sacramento in 1998 is to secure this additional funding. 0 The City continues to work on several other fronts to secure a long term funding source for future Bay Dredging, which is another component of the 1998 Council goal. Our State Legislative delegation is working to this end and the City has included funding for several Capital Improvement projects in the 1998 -99 Budget which may assist in this long -term effort. To underscore our commitment we have created a new City fund called "Tidelands Upper Newport Bay Restoration" and proposed three . projects for funding. All three are focused on sediment, nutrients, and other water quality issues which will improve Bay Water Quality in the future. Capital Improvements . A significant component of the 1998 -99 Budget to maintaining and enhancing our quality of life in Newport Beach are the $23.4 million in capital improvement projects. ■ Without focusing on all 122 projects I would like to highlight several of significance. In the General Fund we are proposing $100,000 to prepare an updated comprehensive Storm Drain Master Plan and $400,000 for specific storm drain system improvements at several locations in the City. With record February storms, winter 1998 highlighted the need to upgrade several storm drain locations within the City. In the base 1997 -98 Capital Projects budget there was no funding allocated to the continued systematic replacement to our aging street light system, however the City ■ Council, through the supplemental appropriations process funded it at the $250,000 level. This year I am proposing in our base budget an allocation of $250,000 to fund ■ an additional phase of our Street Light System Master Plan. ■ The City Council adopted a new City Tree Policy G -1 that contemplates the regular care, trimming, maintenance and replacement of the City's street trees as they age and mature. To meet the challenge of managing the 27,000 trees in our urban forest, the Capital Projects program has $50,000 allocated for Street Tree Reforestation. Perhaps more importantly, in the General Services Street Tree Division I have recommended a $100,000 increase to our annual contract trimming to improve our trimming cycle. This should permit an additional 2,500 trees to be trimmed each year in addition to the 7,850 trees currently trimmed each year. If we can sustain this enhanced effort over an extended time, the health and appearance of the urban forest will improve substantially. 0 $23.4M Total Capital Improvements Street Light Project Continues Tree Trimming KM By Xi 0 1998 -99 The City is committed again in 1998 -99 to keeping the organization current in the Automation/ automation and communication areas by allocating over $1.0 million to these General Telecommunkadon Improvements Fund programs. Four major projects continue in 1998 -99 from prior years including M the implementation of the 800 MHz radio system ($414,000), the Police Strategic Information Systems Project ($411,000), replacement of the hardware and software in the Building Department ($100,000) and the Citywide Document Imaging System ($125,000). All of these programs are at various stages of a multi -year lease/purchase arrangement. It is expected once these projects are complete we can establish an . MIS Internal Services Fund to allocate resources to replace the key hardware and software systems now in use by over 300 City PC users as it becomes necessary. . Construction Starts Bonita 1998 -99 Park projects include the construction of the Bonita Canyon/Freeway on Reservation Parks resulting from the annexation of Bonita Canyon into Newport Canyon Parks Beach. Proceeds from a Community Facilities District (CFD) financing are planned to cover the capital improvement costs ($3.2 million) of construction, while monies are allocated in the General Services Department for initial and ongoing maintenance in 1998 -99. Other major park projects include the renovation and rehabilitation of Grant Howald Park and the final portion of the funding needed to complete the improvements to the new Balboa Peninsula entryway parks ($175,000). cDBG Program The vast majority of the City's Federal Community Development Block Grant (CDBG) ■ program and Off - Street Parking Fund projects are being allocated to Peninsula revitalization ($770,000) as identified earlier in this message. Within the Building . Excise Tax Fund a recommended allocation includes Phase II of the remodeling of the Fire & Marine Department/City Attorney offices, with other improvements . recommended for fire stations ($74,000), Fire 800 MHz radio conversions ($45,000), park playground equipment ($60,000), and various library branch improvements ($70,000). Should the City Council proceed with a comprehensive City Hall needs assessment, then the allocations for the Fire & Marine Department/City Attorney remodeling project in 1997 -98 and 1998 -99 could be returned to fund balance for future use in conjunction with a larger project or reallocated to other projects. Water Projects The City's Water Fund has a much smaller scale of projects in 1998 -99 after nearly six years of dedication to complete the Groundwater Development Project. The reduced scope and scale will allow the restoration of reserves and the retention of our current water rate without compromising needed capital projects to water main . or transmission facilities. The largest projects in 1998 -99 are proposed to implement the Green Acres Reclaimed Water Project ($400,000), replace the Water Main near . the Arches Interchange in conjunction with the current road project ($200,000), and continue to set aside money for the future cover on Big Canyon Reservoir ($1.0 . xii million). 0 Each year the City has a large number of Capital Projects identified as Cooperative Projects because they are funded from various outside sources of revenue and often from more than one source. As identified earlier in this message, this year's primary focus in Cooperative Projects is on implementing Year 1 of the recently completed Pavement Pavement Management Program. In addition to the $3.2 million in Year 1 projects, Management the City has an additional $1.5 million in roadway maintenance projects planned for Program 1998 -99. The primary source of funding for these projects is City Gas Tax revenues accumulated over time for various roadway purposes. Other significant Cooperative Projects include a Federal and State funded storm cooperative damage improvement project for the replacement of the dam structure at Buck Gully/ Projects . Little Corona Beach for $750,000; an allocation of $240,000 toward the construction of the freeway ramp connector from the northbound SR73 Freeway to the southbound ■ SR55 Freeway in conjunction with OCTA, the TCA, Caltrans and the City of Costa Mesa; and, the construction of the free right turn lane from eastbound Eastbluff/Ford Road to southbound Jamboree for $450,000 using Fair Share Fees and a contribution from The Irvine Company. CLOSING In closing, let me express my appreciation to the very talented and dedicated members of our City Departments who labor over the details of this document to produce an accurate and understandable set of Budget documents each year. Two Departments . in particular deserve attention for extraordinary efforts. Public Works Director Don Webb and Administrative Manager, Luci Romero - Serlet of the Public Works . Department have worked extensively on our outstanding Capital Improvement Program. Dennis Danner and other members of his Administrative Services ■ Department staff, including Dick Kurth, Dan Matusiewicz, Emma Bello, Kathy Hull, and Katie Wills have pulled together all the details and summaries making it much . easier for me to focus on the larger trends and issues within our City's finances. .Finally, I look forward to reviewing the 1998 -99 Budget I have recommended at your convenience. Sincerely, #vJ. M Vy . City Manager xiii *-M 3 ........ . . 0 U D Q 0 a ti j f SyS ' f ..: Sf .... A S f f x Y s s s <t f e a 3:Y F 0 • CITY OF NEWPORT BEACH BUDGET FOR FISCAL YEAR 1998 -99 User's Guide Each year the City prepares and adopts, by formal Resolution, an annual budget as required by the City's Charter. The budget is the operating and capital expenditure plan for the City for the fiscal year beginning on July 1 and ending on June 30 of the following year. Budget Process - During December of each year, the Administrative Services Department prepares preliminary fund balance estimates for the current year and preliminary revenues estimates for the . next fiscal year. In January of each year, the Administrative Services Department prepares a budget calendar and issues budget instructions and expenditure detail to each department for use in preparation of the next year's City budget. Included in these instructions are budget guidelines and . appropriation limits for each department. These guidelines are developed by the Administrative Services Director and approved by the City Manager. After submission of revenue and appropriation requests by each department, the Administrative Services Department summarizes the requests for review by the City Manager and department heads. After review at the City Manager level, the Administrative Services Department prepares the City's . proposed budget for the next fiscal year and submits it to the City Council as required by the City's Charter and the Budget Instructions. Thereafter, the City Council holds as many budget study sessions as it deems necessary. All proposed Council changes in the City Managers proposed . budget are added to a budget check list. Subsequent to Council review and prior to its final adoption, the City Manager provides each Council Member with an itemized list of all proposed changes to permit a roll call vote by the City Council on each item during the budget hearing at the regular Council meeting. The City Council holds the budget hearing and adopts the budget on or before June 30 as required by the City Charter. The Budget is prepared on a modified accrual basis with all appropriations lapsing at the close of the fiscal year. If an expenditure of an appropriation is required but unexpended at the close of the fiscal . year, the appropriation must be rebudgeted or reappropriated by the City Council. Administration of the Annual Budget - During the budget year, Department Heads and their . designated representatives may only authorize expenditures based on appropriations previously approved by City Council action, and only from accounts under their organizational responsibility. In addition, budget expenditures may only be authorized in the year appropriated. Department . Heads are responsible for not authorizing expenditures above budget appropriations in any given area, without additional appropriation or transfer as specified below. ■ New Ap ropriations' During the Budget Year, the City Council may appropriate additional funds for special purposes by a City Council Budget Amendment. The City Manager has authority to . approve requests for budget increases not to exceed $1,000 in any Budget Activity or Capital Project and may approve appropriation transfers not to exceed $30,000. (This must be specifically included in each year's Budget Resolution to remain valid.) All budget amendment increases exceeding ■ $1,000 or transfers exceeding $30,000 shall be referred to the City Council for approval. Transfers. During the fiscal year, actual expenditures may exceed budget appropriations for specific . expenditure line items within departmental budgets. If a total departmental budget, within a specific Classification, is not exceeded, the Administrative Services Director has the authority to transfer funds within that Classification and department, to make the most efficient use of funds appropriated N by the City Council. (Salaries and Benefits, Maintenance and Operation, and Capital Outlay are the • City's three Classifications.) Realignments. Further, funds may be realigned between one Department Budget Activity and • another, within the same Classification, with City Manager approval. For example, if a Fire & Marine Department function and the employee who accomplishes it are replaced by a slightly . different function assigned to the Police Department, the City Manger may authorize the transfer of appropriate salary and benefit funds to support this function. . Repro amming. Any reprogramming of funds among the three Classifications (Salaries and Benefits, Maintenance and Operation, and Capital Outlay) requires the City Manager's approval by . Budget Amendment. The City Manager may authorize up to $30,000 into or out of any Classification within any department budget activity during the budget year. Any reprogramming of funds in excess of $30,000 requires City Council approval. . Capital Projects. The Department Head having primary responsibility for a Project, usually the Public Works Director, is authorized to actually encumber and approve subsequent expenditure of . City funds for Capital Projects. However, contracts in excess of $30,000 require specific City Council authorization at the time of contract award. In addition, any contracts not of format and wording already approved by the City Attorney require specific City Attorney review and approval . prior to contract award. The budget document is intended to provide the public concise and readable information about the . City of Newport Beach's proposed operating and capital budgets, as well as anticipated funding sources. . The document is actually prepared in three separate volumes: The Resource Allocation Plan, the Budget Detail and the Capital Improvement Program. . The Resource Allocation Plan is designed to be the summary "user friendly" document for the public. It is divided into the following five major sections: (The Table of Contents lists every subject covered in the budget document and its page number.) Introductory Section - includes the Table of Contents, City Organization Chart, List of City . Officials, and the City Manager's Letter of Transmittal. Summary Section - includes a table of Miscellaneous Statistics for the City, Revenues by . Source, Expenditures by Function, Estimated Fund Balances and Schedule of Fund Transfers. Operating Budgets - includes proposed operating budgets by department. . Capital Improvement Program - includes proposed capital improvement budgets by funding source. . Appendix - includes a summary of the Tide and Submerged Land Fund; Land, Structures and . Improvements for the City; a summary of Automotive/Rolling Stock; a Six Year Comparison of Regular Permanent Employees; a listing of Debt Service obligations for the City; and a Glossary of accounting terms and definitions of terms used in the Newport Beach Budget document. . Both the Budget Detail volume and the Capital Improvement Program volume are designed to provide the reader more detail on the proposed operating and capital improvement expenditures. The . 2 0 Capital Improvement Program volume also serves as a Five Year Proposed Capital Improvement Plan. ■ For the most part, the General Fund is the portion of the City's operating budget that funds the majority of City services. This fund is used to account for fiscal resources which are dedicated to the . general government operations of the City, and which are not required to be accounted for in another fund. Examples of the services funded by the General Fund include Police, Fire and Marine Safety; . Rubbish Collection; Community Services such as the public library and recreation programs; much of the City's expenditures on street maintenance; Planning and Building, and Engineering services; as well as the general administration of the City. hi addition, many Capital Improvements are . funded by the General Fund. This year, we are proposing $4.6 million in General Fund capital improvements, for such projects as street maintenance and repair, Harbor and Tidelands projects, drainage projects, and other miscellaneous projects. The General Fund and its activities are primarily supported by property, sales, and transient occupancy taxes. In addition, the other revenue sources supporting General Fund activities include: . Licenses, Fees and Permits; Intergovernmental Revenues; Charges for Services; Fines, Forfeitures and Penalties; Revenue from the Use of Money and Property; Contributions; and Other Miscellaneous Revenue. By far, the City's largest revenue source is property taxes, generating over ■ $22.0 million a year. However, in the past four years the State has shifted over $3.3 million annually in property taxes from the City to other activities - primarily funding for local schools. This is a permanent shift of funding and the City must learn to live without these taxes in the future. The . City's second largest single revenue source is Sales Tax, projected to generate $16.3 million in 1998- 99, followed by Transient Occupancy Tax estimated to generate $7.6 million in 1998 -99. Together, these three revenue sources provide nearly 60 percent of total General Fund revenues. In addition to the City's General Fund, there are numerous other funds which help finance City expenditures, particularly capital improvements. The City's Special Revenue Funds are used to ■ account for the proceeds of special revenue sources which are legally restricted to expenditures for specific purposes. The best example of a special revenue fund is the City's Gas Tax Fund, which is . funded by the State Gasoline Tax, and which can only be expended for street repair, construction, and maintenance. The City has many other special revenue funds which are all included in the Budget. The City employs Internal Service Funds to account for vehicle maintenance and replacement, as well as all compensated absences, general liability, workers' compensation, disability, and other . insurance payments. These internal service funds are funded by charging each of the operating departments a rate computed to support these activities. ■ Finally, the Budget includes Enterprise Funds which are used to account for City operations that are financed and operated in a manner similar to private business enterprises. The objective of segregating activities of this type is to identify the costs of providing the services, and to finance . them through user charges. The two main City enterprise funds are the City's Water Fund and the Wastewater Fund. Both of these funds are financed by user charges to the customers (residents of . Newport Beach). Appropriation (Gann) Limit - Article XDIB 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). Newport Beach has been under its Gann Limit by a comfortable and increasing margin each year. This year, the ■ appropriations limit adopted by the City Council, in accordance with Revenue and Taxation Code ■ 3 0 Section 7910, was $68,746,768. Calculations determining this amount, which is more than $20 million greater than the budgeted proceeds of taxes (even without adjusting for exclusions) are verified as part of the City's annual audit. The Gann Limit is therefore not foreseen as an issue for ■ Newport Beach in the near future. In addition to the Annual Budget, the City's audited financial statements for the prior fiscal years are ■ available in the Administrative Services Department, City Clerk Department, and each of the City's library branches. ■ Fund Balance Policy - The City Council has recently adopted a revised official policy (Policy F -2 in the City of Newport Beach Council Policy Manual) regarding reserve levels among its various funds. ■ This policy, in part, states that "The City Council has determined that a General Fund Contingency Reserve and Stabilization Reserve be created and that the balances in these reserves shall be maintained with not less than 8.33% and 2.0% respectively of the appropriation budget total within ■ the General Fund of the City's annual approved budget." The balances in these reserves are currently at their targeted amounts. In addition, Policy F -2 creates a Reserve for Capital Improvement to fund replacement of City owned buildings. This reserve is currently unfunded. . In addition to the General Fund's reserves, other reserve levels have been established for the City's Water Enterprise Fund and the Wastewater Enterprise Fund. The reserves in these funds are ■ designed to guarantee their operation and are to be used for emergency repairs of the systems. Reserves have also been established for the City's Internal Service Funds which fund such activities as Equipment Maintenance and Replacement, and Insurance Reserves for such items as liability, ■ workers' compensation, compensated absences and disability. Debt Administration - The City currently has no outstanding General Obligation Bonds, and has no ■ plans to issue any in the foreseeable future. On June 1, 1992, the Newport Beach Public Facilities Corporation issued $7,500,000 of Certificates of Participation to finance the construction of the new ■ Central Library. In turn, the City entered into a project lease with the Newport Beach Public Facilities Corporation to lease certain property, facilities, improvements and equipment. The lease payments to be made by the City will be held by a trustee who will make semi -annual payments on the certificates of participation. The lease payments began May 15, 1994, and are in amounts sufficient to cover the payment of principal and interest of the certificates. Principal . payments range from $135,000 to $560,000 from June 1, 1995 through June 1, 2019, at an interest rate from 6.0 % to 6.2%. At June 30, 1997, the City has a required cash reserve balance for debt service of $579,851, which is recorded as a restricted asset and reservation of fund balance in the . Debt Service Fund. The certificates outstanding at June 30, 1997, amounted to $6,940,000. The City also has a note payable consisting of a note to the California Department of Boating and ■ Waterways for a 1987 loan in the original amount of $3,300,000. This note was issued for the purchase and rehabilitation of the Balboa Yacht Basin. The note is payable in thirty annual principal and interest installments of $236,372 at a 4.5 percent rate of interest which began on August 1, 1987. ■ The outstanding balance at June 30, 1997, amounted to $2,813,703. In the current and prior fiscal years, the City has entered into several lease- purchase agreements as ■ lessee for financing the acquisition of a geographic information system and upgrades of equipment and software to the financial management and data processing systems. The terms of the leases . range from three to five years and are payable monthly. The interest rates on these obligations range from 5% to 9%. These lease agreements qualify as capital leases for accounting purposes as the title 0 4 N 0 • transfers at the end of the lease term or the lease contains a bargain purchase option. All assets acquired with capital leases total $860,380. ■ In 1995, the City issued $17,100,000 of water revenue bonds to finance the construction and acquisition of water storage and transmission facilities. The bonds are secured by a pledge of net . revenues of the water fund. The bonds bear interest ranging from 5.375 percent to 5.4 percent. At June 30, 1996, the City had a required cash reserve balance of $1,710,000 which is recorded as a ■ restricted asset. Fifteen annual principal payments are payable on August 1, and semiannual interest payments are payable on February 1 and August 1. At June 30, 1997, the outstanding principal balance was $14,560,000. The City is currently considering refinancing the Library Certificates of Participation and the Water Revenue Bonds. Cash Management - The City pools all cash and investments of all funds, except for funds required to be held by outside fiscal agents under the provisions of certificates of participation and investment ■ funds in its deferred compensation plan. Under the provisions of the City's investment policy, and in accordance with Section 53601 of the California Government Code, the City may deposit and invest in the following: ■ • Certificates of Deposit (or Time Deposits) • Negotiable Certificates of Deposit ■ • Bankers Acceptances • U.S. Treasury Issues • Federal Agencies Securities . • Commercial paper • Repurchase Agreements and Reverse Repurchase Agreements . • Passbook Savings Accounts • Local Agency Investment Fund (State of California Investment Pool) • County Investment Pools (Los Angeles and Orange) • Medium Term Notes • Asset - backed securities • AssettInvestment Management Agreements The City allocates interest to all funds as required by Federal, State, County, or local code. Each fund allocated interest is indicated on the Revenue Summary of the Budget Detail book. The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation ■ Award to the City of Newport Beach for its annual budget for the fiscal year beginning July 1, 1997. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. 'This award is valid for a period of one year only. We believe our current budget ■ continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. GOVERNMENT FINANCE OFFICERS ASSOCIATION ■ Distinguishe)hon ■ Budget Presenta Award ■ PRESENTED TO ■ City of Newport Beac California For the Fiscal Year Beginn ■ July 1, 1997 �. K. '* e< em Eaecufrve D ■ The California Society of Municipal Finance Officers (CSMFO) was founded in 1957, and is a statewide organization serving all ■ California municipal finance professionals. CSMFO promotes excellence in financial management through innovation, continuing education and the professional development of members. The City of Newport Beach was recognized for excellence in budgeting for Fiscal Year 1997 -98. ■ California Society of ■ 04unicipal finance Officers ■ Certificate of Award ■ Excellence in Public Communications 1997.98 Presented to ■ City of Newport Beach ■ Resource Allocation Plan Ibis c"floar recogmm rbe adxave wofEweg n in producing a Public Cmnmrrdcaumu dammenumhicb enhasus ■ &&AMA, geneml pwbl w- drmandirtgofcaygamemment and enrourognc &=poftipadm February 23, 1998 ■ tlr. 1 ,WE ■ b, .arP r ue tl►/,upr�t Dedicated to Bwdknce in Municipal Financial Managerrrent ■ ■ ■ ■ ■ 1998 -1999 ELECTORATE MAYOR COUNCIL CITYrT RK F+-j CTTYATTORNEY CITYMANAGER II WMMUN[IYUEVEIAPMFNI' ■ — CIVILSERVICEBOARD CIP Managunem I I L- - - - - -J ■ I ___ __ I BUILDINGCODE , Cnnavucsinn Ma.wyemrna rr I L BOARDOFAPPEAIS J ■ I______ I ■ I PLANNING COMMISSION ■ II I I BUDDING L - ASSISTM 1998 -1999 ELECTORATE MAYOR COUNCIL CITYrT RK F+-j CTTYATTORNEY CITYMANAGER ■ (=D r - - - - J ■ EECrFD COUNCILAPPO]NTED BOARDS & COMMISSIONS ■ r- - - - - --i P.B.&R.COMMISSION --r1 L- - - - - -- I I II ARTSCOMMISSION L- - - - - -J I I r — LIBRARYBOARD ,- L---- - -J I 11 11 II II POLICE support Scivie. I Patsul ;." ❑eteedve Paeting/AmenJ 4rmml I II II I COMMUNTTYSERVICES I I minimxtr.unn -i l.ibsary Iteercatlun I Scniur Scrvicce GENERALSERVICES Perks aM T eee — Hvilding, Field & Egvipmenr M.m...a e. Tmffie Siems & 14.1d. s PUBLICWORKS II WMMUN[IYUEVEIAPMFNI' ■ I II i CIP Managunem I I PLANNING ■ I ( C., A., & Pmjens Cnnavucsinn Ma.wyemrna Advance Pl....g Traffic C., H (V amrna ■ II II ■ II I I BUDDING L - Plan ClseekinR Pumite ■ I Insprcdona ■ I _ FIRE &MARINE Admie iaeeadon (kean Lik ds Ru.e ■ &evenalov Tidelands Op I Nece.. 'inx BA.. Emmpency Medical Scrvima Boa Yaeb, H. Hasin Flazardous Materials Puking l.�n ■ I L ADMINISTRATIVESERVICES ■ -- Pee o.nel Adminiatr.rivn Revenue B...fis ManaeTmrn[ Pmcb.i Risk M nag cot Dna Pwuevvg labor Rcledons Tdecommunic.dons ■ Acnmminq Gevbase lnfvamadnn Sysmm ■ (=D r - - - - J ■ EECrFD COUNCILAPPO]NTED BOARDS & COMMISSIONS ■ r- - - - - --i P.B.&R.COMMISSION --r1 L- - - - - -- I I II ARTSCOMMISSION L- - - - - -J I I r — LIBRARYBOARD ,- L---- - -J I 11 11 II II POLICE support Scivie. I Patsul ;." ❑eteedve Paeting/AmenJ 4rmml I II II I COMMUNTTYSERVICES I I minimxtr.unn -i l.ibsary Iteercatlun I Scniur Scrvicce GENERALSERVICES Perks aM T eee — Hvilding, Field & Egvipmenr M.m...a e. Tmffie Siems & 14.1d. s PUBLICWORKS EngineennR Waar CIP Managunem I Wax[<vatev Devdupmcnt service. Electrical Cnnavucsinn Ma.wyemrna Od &(Les Traffic COUNCIL DEPARTMENTS APPOINTED 0M. of w 0 SP mm .. .... ..... P. M. UM .0 .. .... ..... 0 0 0 TABLE OF MISCELLANEOUS STATISTICAL INFORMATION FISCAL YEAR 1998 -99 • COUNCIL - MANAGER FORM OF GOVERNMENT CITY WATER SERVICE CONNECTIONS 24,154 NUMBER OF FIRE STATIONS 6 ■ RESIDENTIAL POPULATION (January 1, 1997) NUMBER OF CITY LIBRARIES 4 Permanent 70,000 NUMBER OF PARKWAY TREES 27,100 Summer 100,000 . TOURIST POPULATION 20,000 to 100,000 per day RECREATIONAL ACREAGE Acres AREA (January 1. 1998) Square Miles Ocean Water 11,165 Harbor Waters 1,218 . Land 14.17 Parks 452 Bay 1.94 Beaches 248 Ocean 17.45 TOTAL 13,083 TOTAL SQUARE MILES 33.56 • Acres STREETS AND ALLEYS Streets Alleys Land 9,065.54 Improved 262.45 Miles 36.85 Miles ■ Bay 1,239.36 Unimproved 2.16 Miles .13 Miles Ocean 11,165.50 State Highway 9.68 Miles 0Miles TOTAL ACRES 21,470.40 27429 Miles 36.98 Miles . WATERFRONTAGE Miles DWELLING UNITS Upper Bay Frontage 11.49 January 1, 1997 35,987 Ocean 7.46 Occupancy factor per dwelling unit 1.95 Harbor 20.46 ■ TOTAL WATER FRONTAGE 39.41 POPULATION DENSITY Per Square Mile 5,010.00 ASSESSED VALUATION Per Acre 7.83 . TOTAL $12,330,205,468 EMPLOYEES NEWPORT HARBOR Regular Full Time 682 Boats 9,000 Total (Including Part Titre) 900 . Residential 1,230 Commercial Slips and Side Ties 2,119 Bay Moorings 1,221 • Newport Beach is one of Southern California's most scenic and dynamic communities. It surrounds Newport Bay, well known for its picturesque islands and one of the greatest natural yacht harbors in the world, accommodating . over 9,000 boats of all types docked within its 25 square mile harbor aura. This bay area and the 6 miles of ocean beach offer outstanding fishing, swimming, surfing and aquatic sports activities. The City has a permanent . population of 71,000. During the summer months, the population grows to over 100,000 with 20,000 to 100,000 tourists daily. There are fine residential areas, modem shopping facilities and a quality school system A major campus of the University of California is located immediately adjacent to the City, and eight other colleges are . within a 30 mile radius. Located 50 miles south of Los Angeles in Orange County, Newport Beach offers one of the finest climates in the United States. ■ 0 0 11 REVENUE SUMMARY 1998 -99 454,978 79,349 734,147 271,321 5,094,306 199869 INTERGOVERNMENTAL 199364 1994 -95 199566 1996.97 189798 Revenue Percent Actual Actual Actual Actual Estimated Budget Increase Fund/Revenue Category Revenue Revenue Revenue Revenue Revenue Estimate (Decrease) GENERALFUND 454,978 79,349 734,147 271,321 5,094,306 2,190,000 INTERGOVERNMENTAL 0 PROPERTYTAXES 20,597,983 19,047,473 20,633,538 20,382,781 21,430,000 22,072,900 3.00% 0 TAXES OTHER THAN PROPERTY 19,211,155 20,672,356 22,219,941 24,141,154 26,928,000 27,570,490 2.39% . LICENSES AND PERMITS 986,154 1,112,873 1,781,570 1,841,739 3,685,857 1,988,999 -46.04% 110,421 INTERGOVERNMENTAL 3,980,890 7,113,786 4,728,972 4,800,347 4,538,953 4,471,077 -1.50% 26,447 CHARGES FOR CURRENT SERVICES 5,064,259 5,091,518 6,230,168 7,180,468 7,449,456 7,908,000 6.16% 4,753,700 FINES, FORFEITURES & PENALTIES 2,527,815 3,067,817 2,795,045 2,384,662 2,575,000 . 2,775,000 7.77% . USE OF MONEY AND PROPERTY 4,750,948 4,936,317 5,792,454 5,187,413 5,916,411 5,962,311 0.78% OTHER REVENUE OTHER REVENUE 2,605,612 512,215 331,013 840,116 526,500 526,500 0.00% TOTAL CIRCULATION FUND TOTAL GENERAL FUND 59,724, TI 61,554,355 64,512,702 66,738,680 73050177 3% 7T, 46.15% ■ ASSET FORFEITURE FUND INTERGOVERNMENTAL 178,379 88,713 60,018 103,232 0 229,144 100.00% USE OF MONEY AND PROPERTY 25,294 15,914 16,637 2,586 0 0 0.00% TOTAL FORFEITURE FUND 203,673 T,6 76,655 105,819 0 -22-97W SLESF -COPS FUND INTERGOVERNMENTAL 0 0 0 160,888 161,592 161,592 100.00% USE OF MONEY AND PROPERTY 0 0 0 5,142 0 0 100.00% ■ TOTAL SLESF- COPS FUND 0 0 0 166,030 161,592 161,592 1- 0.W MISCELLANEOUS GRANT FUND INTERGOVERNMENTAL 0 0 0 61,121 0 57,901 O.OD% USE OF MONEY AND PROPERTY 0 0 0 522 0 0 O.OD% TOTAL SCHOLARSHIP FUND 0 0 0 61,643 -� �O.Ol/ - ■ CDBG FUND INTERGOVERNMENTAL 451,395 461,973 209,797 569,482 582,900 582,900 0.00% TOTAL CDBG FUND 451,395 461,973 269,797 569,482 582,800 582,900 -O. 0W ■ STATE GAS TAX FUND INTERGOVERNMENTAL 1,226,069 1,224,654 1,252,643 1,272,415 1,345,600 1,345,600 0.00% USE OF MONEY AND PROPERTY 175,761 269,811 266,041 226,850 120,000 120,000 0.00% TOTAL GAS TAX FUND 1,494,465 1,518,684 ,4 ', � 1,465,(00 ■ AHFP FUND 454,978 79,349 734,147 271,321 5,094,306 2,190,000 INTERGOVERNMENTAL 0 0 0 0 0 0 0.00% TOTAL AHFP FUND -6, 0 0 0 _'_T 0 BOA °O . TIDELANDS FUND 758,821 218,300 0 0 0.00% LICENSES, PERMITS AND FEES 964,634 980,459 1,073,715 1,166,672 1,189,865 1,189,865 0.00% INTERGOVERNMENTAL 110,421 86,217 72,371 46,586 21,554 21,554 0.00% . CHARGES FOR SERVICES 19,969 17,094 26,447 4,742 25,000 25,000 0.00% USE OF MONEY AND PROPERTY 3,672,219 4,077,521 4,193233 4,453,084 4,753,700 4,758,450 0.10% OTHER REVENUE 27,831 50 2,219 1,076 1,500 1,500 0.00% TOTAL TIDELANDS FUND 4,795,074 5,161,340 5 --,3-67,-qa6 5,672,160 5,991,619 5,996,369 0.08% . CONTRIBUTIONS FUND INTERGOVERNMENTAL 454,978 79,349 734,147 271,321 5,094,306 2,190,000 57.01% . USE OF MONEY AND PROPERTY 0 0 3,103 0 50,000 55,000 1.00% OTHER REVENUE 31,910 0 758,821 218,300 0 0 0.00% TOTAL CONTRIBUTIONS FUND 486,888 79,349 1,496,071 489,621 5,144,308 225,000 56.3 . CIRCULATION AND TRANS FUND LICENSE, PERMITS AND FEES 298,378 211,337 401,030 421,025 9001000 3001OD0 0.00% USE OF MONEY AND PROPERTY 187,281 288,394 500,000 461,648 400,901) 400,000 0.00% OTHER REVENUE 0 0 1,398,428 0 0 O 0.00% . TOTAL CIRCULATION FUND 485,659 499,731 7.299,456 982,673 1,300,000 700,000 46.15% I u 12 0 REVENUE SUMMARY 1998 -99 1996 -99 1993.94 1994-96 1996 -96 1996 -97 1997 -96 Revenue Percent Actual Actual Actual Actual Estimated Budget Increase FundlRcvenue Category Revenue Revenue Revenue Revenue Revenue Estimate (Decrease) ■ 0 13 BUILDING EXCISE TAX FUND LICENSES, PERMITS AND FEES 95,587 104,854 226,989 404,841 350,000 200,000 - 42.86% ■ USE OF MONEY AND PROPERTY 22,317 1,868 2,459 9,153 5,000 5,000 0.00% TOTAL BET FUND 117,904 106,722 229,449 �9 355,000 205,000 - 4225% . MEASURE "M "FUND INTERGOVERNMENTAL 2,330,565 1,385,252 1,220,025 117,799 12,701,544 1,516,000 - 88.06% USE OF MONEY AND PROPERTY 34,500 28,406 46,275 732 40,000 40,000 000% OTHER REVENUE 2,634 0 0 0 0 0 0.00% . TOTAL MEASURE "M" FUND 2,367,699 1,413,658 1,266,301 11 ,531 12,E 1,556,000 - 87.79% AIR QUALITY MGMT FUND . INTERGOVERNMENTAL USE OF MONEY AND PROPERTY 75,278 5,906 56,105 8,017 96,790 15,975 72,669 16,291 75,000 5,000 75,000 5,000 0.00% 0.00% TOTAL AQMD FUND 64,122 � 88,960 80,000 80,000 ENVIRONMENTAL LIABILITY FUND . OTHER REVENUE 0 0 88,219 248,946 275,000 275,000 0.00% TOTAL ENVIRONMENTAL LIAB FD 0 0 88,219 248,946 275,000 275,000 O.00T CIOSA FUND . OTHER REVENUE 0 0 5,351,572 8.000,000 0 0 0.00% USE OF MONEY AND PROPERTY 0 0 162,389 164,751 0 0 0.00% TOTAL CIOSA FUND 0 0 5,513,961 8,164,751 0 0 0100% BONITA CANYON DEV. FUND OTHER REVENUE 0 0 0 0 3,650,000 0 0.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0 0.00% . TOTAL BONITA CANYON DEV. FD. 0 0 0 0 3,650,000 6 X0.00% WATER ENTERPRISE FUND LICENSE PERMITS AND FEES 0 0 22,720 61,695 0 0 0.00% ■ INTERGOVERNMENTAL 0 0 23,863 0 0 0 0.00% CHARGES FOR SERVICES 12,321,108 13,624,285 14,719,601 16,972,378 16,199,000 16,199,000 0.00% USE OF MONEY AND PROPERTY 741,399 1,092,959 1,332,157 610,010 205,000 105,000 - 48.78% . OTHER REVENUE TOTAL WATER FUND 21,232 52,018 46,965 577,895 45,000 45,000 163 0.00% --O. MW 13,V08'T39 14� 6 18, 1,967 16,449,000 PARKING FACILITY FUND USE OF MONEY AND PROPERTY 69,810 99,562 75,860 75,209 75,000 75,000 0.00% . TOTAL PARKING FUND 69.810 99,562 75,860 75,209 75,000 75,000 0100% WASTEWATER ENTERPRISE FUND INTERGOVERNMENTAL 0 0 7,247 0 0 0 0.00% . CHARGES FOR SERVICES 1,791,377 1,928,025 2,180,818 2,547,314 2,695,200 2,695,200 0.00% USE OF MONEY AND PROPERTY 99,709 55,205 108,255 120,979 100,000 100,000 0.00% OTHER REVENUE 131,369 23;112 12,235 27,814 10,000 10,000 0.00% TOTAL WASTEWATER FUND 2,022,455 2,006,342 2,308,556 2.696,106 2,805,200 7805,200 0.00% INSURANCE RESERVE FUND WORKERS' COMP PREMIUM 1,106,661 1,154,694 1,200,821 1,481,261 2,034,029 2,500,000 22.91% . GENERAL LIABILITY PREMIUM 1,500,498 1,502,952 1,529,675 1,779,780 1,921,041 2,000,000 4.11% COMPENSATED ABSENSE PREMIUM 0 0 928,350 1,040,624 530,783 1,090,000 105.36% DISABILITY INSURANCE PREMIUM 0 0 0 286,236 312,809 312,809 0.00% . OTHER REVENUE TOTAL INSURANCE FUND 44.439 137,029 6,093 3,664,939 181,600 4.769,500 0 4,798,662 0 5,902,809 0.00% 23.01% 2,651,598 2,794,675 ■ 0 13 REVENUE SUMMARY 1998 -99 0 0 12,953 1996.99 0 1993.94 1994.95 1995.96 1996.97 1997 -98 Revenue Percent Actual Actual Actual Actual Estimated Budget Increase Fund/Revenue Category Revenue Revenue Revenue Revenue Revenue Estimate (Decrease) EQUIPMENT MAINTENANCE FUND INTERGOVERNMENTAL 0 0 12,953 0 0 0 0.000/0 EQUIPMENT MAINTENANCE 1,705,259 1,642,222 1,647,275 1,552,461 .1,721,820 1,721,820 0.00% EQUIPMENT REPLACEMENT 1,486,680 1,572,849 1,914,593 1,889,273 2,031,636 2,031,636 0.00% OTHER REVENUE 0 0 250,975 220,308 140,000 140,000 0.00% TOTAL EQUIPMENT FUND 3,191,939 3,215,071 3,825,796 3,662,042 3,893,456 3,893,456 0.00% ACKERMAN FUND USE OF MONEY AND PROPERTY 0 0 7,728 5,198 0 0 0.000/0 OTHER REVENUE 185,000 259,896 185,000 185,000 185,000 185,000 0.000/0 TOTAL ACKERMAN TRUST FUND 185,000 259,896 192,728 190,198 185,000 185,000 0.000/0 TOTAL ALL FUNDS 91,320,660 94,085,153 108,905,233 114, 5,578 133,004,056 1167540,248 - 12.750/. 14 ■ ■ OPERATING EXPENDITURES - ALL FUNDS 199495 1995 -96 1996-97 1997 -98 1998-99 Account Actual Actual Actual Estimated Proposed %of Code Function and Activities Expenditures Expenditures Expenditures Expenditures Expenditures Total GENERAL CITY OPERATIONS $182,297 General Government 0100 City Council 0210 City Clerk 0310 City Manager 0500 City Attorney 0600 Administrative Services $597,034 Total General Government PUBLIC SAFETY 1800 Police Department 2300 Fire and Marine Total Public Safety COMMUNITY DEVELOPMENT 2700 Planning 2900 Building Total Community Development PUBLIC WORKS 3000 Public Works $100 General Services Total Public Works COMMUNITY SERVICES 4000 Community Services Total Community Services ■ TOTAL CITY OPERATIONS $150,535 $182,297 $175,046 $192,332 $218,095 0.250/ $258,966 $228,998 $238,187 $201,264 $258,266 0.29% $829,590 $597,034 $501,126 $525,770 $503,399 0.570/. $439,659 $500,590 $505,703 $662,001 $1,418,817 1.61% $4,039,566 $4, 131, 023 $4,316,330 $4,296,198 $4,520,994 5.13% $5, 718, 316 $5, 639, 943 $5,736,392 $5,867,565 $6,919,571 7.85% $19,578,481 $20,645,163 $20,952,793 $23,241,051 $24,405,911 27.67% $14,179,607 $14,291,800 $15,322,699 $15,861,674 $16,428,397 18.63% $33, 768,088 $34, 936, 963 $36, 275, 492 $39,102,726 $40,834,308 46.30% $1,255,465 $1,174,471 $1,065,841 $1,246,627 $1,263,119 1.430/. $1,418,090 $1,542,241 $1,670,157 $1,769,422 $2,198,883 2.49%, S2, 673, 555 $2, 716, 712 $2,735,997 $3,016,049 $3,462,002 3.93% $3,832,344 $3,731,835 $3,979,557 $4,158,641 $4,209,164 4.77% $10,494,935 $11,027,328 $11,336,090 $11,584,760 $12,355,237 14.01% $14,327,279 $14,759,163 $15,315,647 $15,743,401 $16,564,401 18.786/. $5,848,091 $5,725,671 $5,773,000 $6,337,130 $6,623,240 7.51% $5,848,091 $5,725, 671 $5,773,000 $6,337,130 $6,623,240 7.61% $62,325,329 $63,778,452 $6$,836,629 $70,066,870 $74,403,522 84.37% . ENTERPRISE OPERATIONS 5500 Water Enterprise Fund $11,295,274 $12,278,316 $13,222,291 $11,815,751 $12,337,221 13.99% 5600 Wastewater Enterprise Fund $1,175,493 $1,188,535 $1,343,569 $1,359,363 $1,447,145 1.64% . TOTAL ENTERPRISE OPERATIONS $12,470,767 $13,466,852 $14,565,860 $13,175,114 $13,784,366 15.63% INTERNAL SERVICE FUNDS Workers Compensation $1,846,934 $2,472,986 $2,051,744 $1,796,751 $2,143,208 2.43% . General Liability $3,098,429 $2,431,599 $1,371,413 $1,109,148 $1,344,846 1.52% Compensated Absence $1,640,960 $1,337,344 $1,793,630 $1,087,815 $1,090,000 1.241/6 Disability Coverage $0 $0 $154,132 $180,000 $312,809 0.359/6 Equipment Maintenance $1,967,295 $1,561,464 $1,550,295 $1,467,836 $1,523,054 1.739/6 Equipment Replacement $1,247,640 $1,788,968 $914,466 $2,030,800 $1,995,455 2265/. Adjust for Transfers ($9,801,258) ($9,592,361) ($7,835,681) ($7,672,350) ($8,409,372) - 9.54 %> . TOTAL INTERNAL SERVICE FUNDS $0 $0 $0 $0 $0 0.00% . TOTAL ALL CITY OPERATIONS $74,796,096 $77, 245, 303 $80A02,389 $83,241,984 $88,187,888 100.00% ■ M 15 1998 -99 OPERATING EXPENDITURES BY DEPARTMENT Maintenance Salaries & %of and %of Other %of Capital %of %of Department Benefits Total Operation Total Charges Total Outlay Total Total Total City Council City Clerk City Manager City Attomey Administrative Services Police Fire and Marine Building Planning General Services Public Works Community Services Insurance Reserve Equipment Maim & Replacement Adjust for Transfers Total Operating Budget $106,609 0.19% $111,406 0.40% $0 0.00% $0 0.000/6 $218,095 025% $185,856 0.32°/6 $69,410 0.250% $0 0.00% $3,000 D.M $258,266 029% $401,698 0.70% $96,201 0.35% $0 0.006/6 $5,500 0.91% $503,399 0.57% $612,391 1.07% $799,426 2.90% $0 0.00% $7,000 1.16% $1,418,817 1.61% $3,583,698 623% $888,096 3.22% $0 0.000% $49,200 8.15% $4,520,994 5.13% $20,141,619 35.03% $3,966,164 14.38% $0 0.000% $298,128 49.38% $24,405,911 27.67% $13,755,275 23.92% $2,377,050 8.62% $236,372 9.41% $59,700 9.89% $16,428,397 18.63% $1,747,047 3.04% $451,836 1.640/6 $0 0.00% $0 0.00% $2,198,883 2.49% $1,112,999 1.94% $130,020 0.470/6 $0 0.00% $20,100 3.33% $1,263,119 1.430/. $6,325,611 11.00% $6,005,548 21.78% $0 0.00% $24,078 3.99% $12,355,237 14.01% $5,652,942 9.83% $10,586,589 38.39% $1,690,209 67.32% $63,790 10.57% $17,993,530 20.40% $3,870,065 6.73% $2,095,890 7.60% $584,085 23.26% $73,200 12.13% $6,623,240 7.51% $0 0.00% $4,890,863 17.73% $0 0.00% $0 0.00% $4,890,863 5.556/6 $910,459 1.58% $619,595 2.25% $0 0.00% $1,988,455 329.38% $3,518,509 3.99% ($910,459) - 1.58% ($5,510,458) - 19.98% $0 0.00% ($1,988,455) - 329.386/6 ($8,409,372) -9.54% $57,495,81 1 AO% $27,577,716 100.00% $2,510,666 100% $603,696 100.00% $88,187AN 100.00% TOTAL ALL FUNDS - INCLUDING CAPITAL IMPROVEMENTS: Salaries and Benefits $57,495,810 Maintenance and Operation $27,577,716 Other Charges $2,510,666 Capital Outlay $603,696 Capital Improvements $23,409,800 Total $111,597,688 16 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ r ■ ■ Historical Capital Projects Spending (dollars in thousands) 17 1992 -93 1993 -94 1994 -95 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Actual Actual Actual Projected Requested General Fund Projects General Fund /ISF 3,596 5,977 5,515 4,608 7,330 4,884 4,995 Special Revenue & Cooperative Projects CDBG 640 451 462 210 569 669 492 Gas Tax 699 692 194 1,332 1,789 964 4,019 Tidelands 216 346 167 419 144 867 833 Contributions 447 222 1,953 1,078 463 1,010 2,245 Circulation & Transportation 13 135 438 388 1,248 1,588 1,150 Building Excise Tax 185 50 23 110 92 150 485 Measure M 940 1,337 1,488 1,078 4,173 5,258 1,466 1STEA - - - - - 4,278 - Bike & Trailways - 248 48 34 Special Assessment Projects Assessment Districts 691 100 45 490 1,086 46 Library Construction 3,803 4,629 8 - - - CIOSA Development - - 1,587 4,563 2,211 240 Bonita Canyon Development - - - 11,000 3,650 Enterprise Fund Projects Cannery Village 4 - - - - - - Water 1,628 2,527 3,965 13,000 9,289 6,528 2,065 Sewer 262 202 626 543 747 785 1,770 Annual Totals 13,124 16,669 14,884 25,091 31,542 40,273 23,410 17 In ■ ■ ■ ■ OPERATING EXPENDITURES - ALL FUNDS Acct Code Activity Function Council 0100 Clerk 0200 I City Mgr. 0300 City Atrny. 0500 Admin Svc. 0600 Police 1800 Fite /Marine 2300 Planing 2700 7000 SALARIES -MISC 143,304 319,546 495,837 2,599,636 3,527,507 564,674 825,141 7010 SALARIES - SAFETY 8,425,809 6,907,453 7020 SALARIES - PERM PART TIME 1,502 205,861 514,138 299,397 48.601 7030 SALARIES - TEMPORARY 816,337 704D OVERTIME, MISC 1,000 5.350 130.255 2$00 7041 OVERTIME, SAFETY 630,108 7042 OVERTIME, PLANNED 128,119 7043 OVERTIME, VACATION RELIEF 811,890 7044 OVERTIME, UNCONTROLLED 325,138 7059 ONE MAN PACKER PAY 7061 TILLER PAY 15,320 7062 NIGHT DIFF, MISC 47,008 2,500 12 7064 HAZ MAT PAY - - - 28,800 _ 7065 EMTPAY 7067 LONGEVITY PAY 49,468 7070 SCHOLASTIC ACHIEVEMENT 218,304 183,180 7072 HOLIDAYPAY,MISC 108,103 7074 HOLIDAY PAY, SAFETY 367,278 175,046 7075 SEASONAL INSTRUCTOR INCH 2,534 7080 CALL BACK PAY 500 7082 MARINE STAND -BY PAY 51,759 7084 MASTER OFFICER 621,760 7095 SALARY REIMBURSEMENT .150,721 7100 COUNCIL ALLOWANCES 76,484 7210 HEALTHIDENTALNISION 13,500 18,000 27,000 225,000 972,000 562,500 67,050 7220 HEALTH INSURANCE, MISC 27,000 - - - - _ _ _ 7225 RETIREE INSURANCE, MISC 1,089 1,633 2,359 17,963 78564 46,086 5,407 7230 DENTAL INSURANCE, MISC 3,000 7290 LIFEINSURANCE 125 432 675 981 7,740 36,162 21,708 2,304 7320 DISABLICY INSURANCE 1,290 2,876 4,463 23,397 109,545 69,157 7,426 7370 WORKERS' COMP, MISC 2,693 6,079 7,298 72,581 63,344 104,341 18,886 7371 WORKERS'COMP, SAFETY 819,486 428,975 7373 COMPENSATED ABSENCES 3,609 9,075 10,895 72.787 353,056 222,452 24,021 7425 MEDICARE FRINGES 2,078 4,655 5,214 31,348 99,278 36,055 9,526 7439 PERS EMPLOYEE CNTRBN 10,786 24,052 37,322 204,135 265,914 42,510 65,014 7440 PERS EMPLOYER CNIRBN 6,076 13,549 21,023 114,994 149,932 23,948 36,623 7441 PERS EMPLOYER CNTRBNSAFE 1,304,597 1,081,443 7442 PERS EMPLOYEE CNTRBN -SAFE 864,694 717,001 7443 PERS-SPEC PAY 264,777 7460 RETIREMENT PART TIME/IEMP 56 2,406 19,280 37,483 375 SUBTOTAL SALARY & BENEFITS 106,609 185,856 401,698 612,391 3,583,697 20,141,619 13.755,274 1.112,998 8010 ADVERT& PUB RELATIONS 27,200 4,500 15,000 19,410 5,000 2,750 8020 AUTOMOTIVE SERVICE 3.000 2,900 143,400 66,749 1,000 8022 E E__MAINIENANCE 2524 16,155 317,023 273,779 5,04 8024 E IF=REPLACEMENT 3,571 16,763 405,424 547,434 4,404 8030 MALN I &REPAIR- EQUIP 150 1,700 250 2,400 138,250 161,000 67,465 81000 8050 MIU4FREIGHT,EXPRESS NOC 4,800 1,800 800 12,500 42,500 42,000 13,500 7,000 8060 PUBLICATIONS & DUES NOC 23,622 350 3,000 3,600 6,595 18,792 19,192 2500 8070 RENrALTRIP & UIP NOC 26,850 135,650 20,200 7,250 8076 SERVICES - ACCOUNTING 10,000 8077 SERVICES - AUDIT 42,000 8080 SERVICES- PROF &TECH NOC 7,500 50,000 65,000 542,000 181,450 268,413 620,534 30,500 80801 SERVICES- PROF &TECH- BONITA 8091 SERVICES - COMPUTER CONSULT 27,238 8100 TRAVEL & MEEITNGS NOC 7,500 2,500 7,000 18,000 11,650 5,500 47,530 8,000 8105 TRAINING 12,000 3,000 3,250 27,500 92,150 27,950 4,000 8106 TRAINING,POST 81,724 8107 TRAINING, CITY WIDE 13,000 8110 UTB.im NOC 160,000 144,408 9,000 8112 UTILITIES - TELEPHONE _ - - 104,472 8114 UTILITIES - NATURAL GAS _ _ _ _ 2,000 8116 UIT LTTES - ELECTRICITY 91,500 8118 U1RI11ES -WATER 4,000 4,000 16,800 8140 SUPPLIES - OFFICE NOC 1,000 8,000 3,700 4,500 61,400 42,000 19,850 10,000 8141 SUPPLIES -COMP SOFTWARE - - _ 5,000 8142 SUPPLIES- COMPUTER _ _ _ 27,660 8144 SUPPLIES -COPY MACHINE 16,200 8145 SUPPLIES -AUTO PARTS EXPNS 8148 SUPPLS- CHKS/1NVOICES/FRMS 6,000 8150 SUPPLIES - JANITORIAL NOC 100 8,000 9,000 816D MAINT& REPAIR MATRLS NOC 200 3,250 10,000 27,784 1,000 8164 MAIM' - LAND IMPROVMENTS 8165 MAW - IRRIGATION REPAIR 8166 MAINE -STORM DRAINS 8167 MAWl'- DRNBNO FOU REPAIR _ _ _ _ _ 8168 MAINT - PIERS &FLOATS - 8170 MAINT- BEACH CLEANING 8172 MAIN[ - BRIDGES &VL4DUC1'S 1 In ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 19 Building 2900 I Gen Svc. 3100 Conan' 4000 F A;. Worls 5000 Ins. Rsv. 6000 Equipment 6100 Total Activit Function 1,209,455 4, 76, 8 2,112,29 3, 9,8 1 655,790 20,689,314 SALARIES -MIS 15,333,262 SALARIES - SAFETY 154,366 58,342 756,951 254,945 2,294,102 SALARIES -PERM PARTTIME 273,239 1,089,576 SALARIES- TEMPORARY 24,000 2 4,900 2.600 67,000 9,000 496,605 OVERTIME,MISC 630,108 OVERTIME, SAFETY 128,119 OVERTIME, PLANNED 811,890 OVERTIME, VACATTON RELIEF 325,138 OVERTIME, UNCONTROLLED 51,000 51,000 ONE MAN PACKER PAY 15,320 TILLER PAY 200 1,600 7433 NIGHT DIFF, MISC 28,800 H MAT PAY EM PPAY 49,468 LONGEVITY PAY 401,484 SCHOLASTIC ACHEVEMENT 108,103 HOLIDAY PA ,MSC - - - - 542,324 HOLIDAYPA ,SAFETY 2,534 SEASONAL INSTRUCTOR INCIN 6,000 55,000 300 61,800 CALL BACK PAY 51,759 MARINESTAND -BYPAY - 621,760 MASTER OFFICER 150,721 SALARY REIMBURSEMENT 76,484 COUNCII_ ALLOWANCES 94,950 472,500 211,500 337,500 67,500 3,069,000 IHEALTIVDENTALMSION 27,000 HEALTH INSURANCE, MISC 8,201 38,284 17,237 26,672 5,080 248,573 RErWX INSURANCE, MISC 3,000 DENTAL INSURANCE, MISC 3,618 14,346 7,020 12,114 2,196 109,421 LIFEINSURANCE 10.885 37,712 19,011 35,639 5,902 327,301 DISABILITY INSURANCE 37.552 447,538 85,657 271,723 64,478 1,182,170 WORKERS' COMP, RISC 1,248,461 WORKERS' COMP, SAFETY 31,703 127,392 36,732 116,257 19,109 7027,088 COMPENSATED ABSENCES 12,659 32,678 36,928 30,659 3,1 0 304,848 MEDICARE FRINGES 101,882 324,508 181,050 306,351 49,4 4 1,612,979 PERS EMPLOYEE CNTRBN 57,391 182,944 101,991 172,637 27,8 9 908,986 PERS EMPLOYER CNTRBN 2,386,041 FERN EMPLOYER CNTRBNSAFE 1, 81,695 PERS EMPLOYEE CNTRBNSAPE' - 2 93, PRETIREMENT 385 1,20D 27,654 4,984 24 PART TWEnEMP 1, 4 , 6,32 ,fill 3,870.065 5,6 2,943 910,4 58,406,267 SUBTOTAL SALAR & S 1,000 43,500 3,000 - 121,360 ADVERT& PUB RELATIONS 7,992 156,150 9,000 8,950 7,000 456,141 AUTOMOTIVE SERVICE 32,873 569,027 25,633 235,083 22,754 1,499,898 EMENT AINTENANCE 28,141 717,556 35,011 304,873 12,265 2,076,042 UE LACEMENT 16,000 13,308 82,267 183,200 6,500 680,490 RAiNT& EQUIP 2,250 600 53,750 9,000 240,500 PSTG GHT,EXPR &SS NOC 1,800 1,115 6,150 11,750 2,500 100,966 PUBLICATIO &DUES NOC 500 26,768 23,051 21,200 261,469 RENTALIPROP &EQUIP NOC 10,000 SERVICES- ACCOUNTING 42,000 SERVICES -AUDIT 112,000 1,215,625 753,000 277,000 40,194 4,163,216 SERVICES- PROF &TECH NOC 75,000 75,000 SERVICES- PROF &TECH - BONITA 27,238 SERVICES - COMPUTER CONSULT 3,450 3,050 6,825 10,750 3,200 134,955 TRAVEL & MEETINGS NOC 9,200 3,150 14,100 19,600 5,000 220,900 TRAINING 81,724 TRAINING, POST 13,000 TRAINING, CITY WIDE 9,500 110,750 220,328 1,583,200 16,001 2,253,186 UTMITES NOC - - - - 104,472 UTILITIES - TELEPHONE 2,000 UTILITIES - NATURAL GAS 91,500 uifmE.S- PLELRRICr1Y 455,000 36,169 3,794 - 519,763 UT1LI17ES -WATER 6,900 4,650 44,700 19,900 250 226,850 SUPPLIES - OFFICE NOC 5,000 SUPPLIES- COMPSOFIWARE 27,660 SUPPLIES- COMPUTER - - - 16,200 SUPPLIES -COPY MACHINE 310,000 310,000 SUPPLIES -AUTO PARTS E,YPNS 6.000 SUPPLS- CHKSlINVOICESIFRMS 50,000 10,925 1,000 79,025 SUPPLIES- 7ANl'PORIAi_NOC 26,200 11,050 255,129 334,613 MAINT& REPAIR MAIRLS NM 200 200 MAINT -I-AND 114PROVMEN'IS 15,000 15,000 MAINT- IRRIGATION REPAIR - 28.000 28,000 MAINT - STORM DRAINS 500 500 MAINT- DRNKNG FOU REPAIR 1.000 1,000 MAINT -PIERS &FLOATS 10,000 10,000 M=- BEACH CLEANING zoo 200 MAINT- BRIDGES &VIADUCIS 19 �•�+.. tl a,vYJ e�o,aoo aw,Oyr 1,415,al' 4,3V4,4Y4 L4,4W,YIl tn,%Z ,3YO l:LoS,IIY 20 OPERATING EXPENDITURES - ALL FUNDS Acct Code Activity Function Council 0100 Clerk 0200 City Mgr. 0300 City Atmy. 0500 Admin Svc. 0600 Police 1800 Fire /Marine 2300 Plamting 2700 8173 MAINT- BLDG/PLYGRND EQ RPR 8176 MAINT- TRAFFIC CONTROL 8178 MAINT- HELICOPTER 341,000 8179 REPLACE - HELICOPTER 250,000 8180 MAW! - OUTSIDE LABOR 8181 MAWT- COMIPSOFTWARE 98,124 8182 MAINT- COMPHARDWARE 26,290 8200 SPECIAL DEPT- SUPPLIES NOC 2,539 12,500 43,000 86,469 295,134 7,500 8202 COMPUTER SUPPLIES 17,000 8204 UNIFORMEXPENSE 107,500 8206 PRISIONER CUSTODY EXPENSE 60,650 8208 PHOTO EXPENSE 20,000 8209 SHOOTING RANGE SUPPLIES 28,600 8210 SWAT. SUPPLIES 7,550 8211 CANINESUPPLIES 11,190 8212 STREET CLEANING EXPENSE 8214 CARPENTER SHOP SUPPLIES 8216 SAFETY UIPMENT 350 8220 SIGN SHOP SUP IES 8222 TRAFFIC SUPPLIES 8224 ROADWAY PAINTS& BARS 8226 DEVICEPAINTS 8228 SIGNS 8230 SIGN MATERIALS 8232 SIGN INSTALLATION MATRLS 8234 INSCTCDES/MBCDES/FNGCDES 8240 TOOLS, INSTRUMENTS, ETC 2,850 4,000 1,600 150 8250 SPECIAL DEPT EXPENSE NOC 200,000 100 32,900 45,030 10,080 8254 HUMANSERVICES 25,000 8255 TUITION REIMBURSEMENT 18,000 8256 EMPLOYEE ASSISTANCE 16,000 8257 SISTER CITIES 8258 IDEA PROGRAM 500 8289 EMPLOYEE RIDESHARE PROM 8260 LIBRARY MATERIALS 8265 FIREWORKS 8295 IMPORTED WATER EXP - MWD 8296 IMPORTED WATER EXP -OCWD _ _ - 8297 RECLAIMED WATER EXP -OCWD 8296 OTHER AGENCY FEES 8305 TMA DUES 8330 SVC CHARG&ADIAROSTRATTVE 8340 GENERALINSURANCE 175 360 356 676 7,434 805,434 90,036 11,839 8360 PROPERTYT 1,075 8511 CH-Y SCHOLARSHIP TRUST 8512 HIGH TECH LIBRARY TRUST 8701 LLEBGEXPEND 57,901 N/A WORKERS COMPENSATION - - - - N/A GENERAL LIABILITY N/A COMPENSATED ABSENCES N/A DISABTLTTYINS CE N/A ENVIRONMENTAL LIABILITY SUBTOTAL M-AMTK OPERATION 111,486 69,410 96,201 799,426 869,597 3,966,164 2,377,050 130,021 9000 OFFICE E I MENT 3,000 5,500 7,000 32,500 800 18,600 9010 COMPUTER UIPMENT 88,839 15,000 9100 ROLLING EQUHXMENT - - - - - 9IO2 CONTRACTED SET UP - - - - - 9104 SETUPSUPPLIES 9106 EQUIPMENT RENOVATION 9200 SHOP EQUIPMENT' 3,000 400 9300 EQUIPMENT, N.O.C. 196,239 43,000 9400 011FTCEFURNHURP/F5TURES 700 13,050 500 1,500 SUBTOTAL cAPTIAL OUTLAY 3,000 5,500 7,000 36,200 298,128 59,700 20,100 TOTAL BEFORE DEBT SERVICE 1 218,095 258,266 503,399 1,418,817 4,489,494 24,405,911 16,192,024 1,263,119 9904 DEBT SERVICE EXPENDITURE 13,000 236,372 ADJIISTMENTFO TRANSFERS �•�+.. tl a,vYJ e�o,aoo aw,Oyr 1,415,al' 4,3V4,4Y4 L4,4W,YIl tn,%Z ,3YO l:LoS,IIY 20 ■ ■ ■ r ■ ■ ■ ■ r r ■ ■ ■ ■ ■ ■ ■ r ■ r ■ . ic,o...... v,w4'1.v w,r n,us� - �131513M 55,15 r,aaa 21 Building 2900 Gen Svc. 3100 Comm. Svc 4000 Pub. Works 5000 Ns. Rsv, 6000 Equipment 6100 Total Activity Function 7,000 7,000 MAINT- BLDG/PLYGRND EQ RPR 5,600 5,600 MAINT- TRAFFIC CONTROL 341,000 MAINT- HELLICOPIER 250,000 REPLAC&HELICOFTFR 110,000 110,000 MAINT- OUTSIDE LABOR 98,124 MAINT- COMPSOFIWARE 26.290 MAINZ' -COMP HARDWARE 8,500 39,932 113,922 245,121 31,000 885.617 SPECIAL DEPT SUPPLIES NOC 17.000 COMPUTER SUPPLIES 9,000 116,500 UNIFORM EXPENSE 60,6 0 PRISIONER CUSTODY EXPENSE 20,000 PHOTOEXPENS 28,600 SHOOTING RANGESUPPLIES 7,550 S.W.A.T. SUPPL 11,190 CANINE SUPPLIES 18,000 18,000 STREET CLEANING EXPENSE - 1,900 1,900 CARPENTER SHOP SUPPLIES - 10,636 - - - 10,986 SAFETY U 7,300 7,300 SIGN SHOP SUPPLIES 10,000 10,000 TRAFFIC SUPPLIES 29,902 29,902 ROADWAY PAINTS & BARS 550 550 DEVICEPAINTS 7,500 7,500 SIGNS 8,000 8,000 SIGN MATERIALS 7,600 7,600 SIGN INSTALLATION MATRLS 12,000 12,000 INSCTCDFS/HIRBCDES/FNGCDES 50 10,450 8,400 3,600 31,100 TOOLS, INSTRUMENTS, ETC 133,000 1,713,500 46,000 144,947 7,000 2,332,557 SPECIAL DEPT EXPENSE NOC 25,000 HUMAN SERVICES 18,000 TUITION REIMBURSEMENT 16,000 EMPLOYEE ASSISTANCE 3,000 3,000 SISTER CITIES 500 IDEA PROGRAM 1o7o00 10,000 EMPLOYEERIDESHAREPRGM SI ,770 LIBRARY MATERIALS 7,500 FIREWORKS 3,100,000 IMPORTED WATER EXP -MWD 1,610,000 IMPORTED WATER EXP -OCWD W1,610,000 200,000 RECLAIvIED WATER EXP -OCWD 200,000 OTHER AGENCY FEES 15,000 TMA DUES ),611,410 ,, SVC CHARGE-ADMBJISTRATIVE 4,080 391,539 36,239 389,284 42,332 1,779,784 GENERALINSURANCE 1,075 PROPERTYTAXF.S 18,500 18,500 CITY SCHOLARSHIP TRUST 55,500 w 55,500 HIGH TECH LIBRARYTRUST 57,901 LLEBG EXPENDITURES 2,143,208 2,143,208 WORKERS COMPENSATION 5,000 1,344,846 1,349,846 GENERAL LIABILITY - 1,090,000 1,090,000 COMPENSATED ABSENCES 312,809 312,809 DISABILITY INSURANCE 306,290 306,290 ENVIRONMENTAL LIABILITY 451,836 6,005,548 2,169,890 10,586,590 4,890,863 619,595 33,143,677 SUBTOTAL & TTON - 7,000 11,000 20,900 - - 106,300 OFFICEEQUTMENT - 14,588 4,700 123,127 COMPUTER EQUIPMENT - 1,271,750 1,271,750 ROLLING UIPMENT - 27,900 27,900 CONTRA= SET UP - 11000 1,000 SET UP SUPPLIES 63,205 63,205 UIPMENTRENOVATION - 1,000 88,000 92,400 SHOP EQUIPMENT - 2,190 2,000 33,890 6,600 283,919 EQUIPMENT, N.O.C. 300 81000 24,050 OFFICEFURNPTURH/FIXTURES 24,078 17,700 63,790 1,458,455 1,993,651 SUBTOTAL CAPITAL OUTLAY 2,198,883 12,355,237 6,057,655 16,303,323 4,890,863 2,988,508 93,543,594 TOTAL BEFORE DEBTSERVICE 584,085 1,690,209 - 530,000 3,053,666 DEBT SERVICE EXPENDITURE - (3,518,509) (4,890,863) (8,409,372) ADJUSTMENT FOR TRANSFERS . ic,o...... v,w4'1.v w,r n,us� - �131513M 55,15 r,aaa 21 SUMMARY OF ESTIMATED 1997 -98 YEAR END FUND BALANCES Estimated Estimated Estimated Actual Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund /Aocount 7/1/97 1997.98 In Out 1997.98 1997 -98 1997.98 General Fund 0 73,050,177 4,503,313 4,717,660 69,079,989 3,755,841 0 Contingency Reservre 5,927,740 167,660 6,095,400 Stabilization Reserve 0 1,450,000 1,450,000 Appropriation Reserve 0 0 Reserve for Inventories 192,642 192,642 Reserve for Encumbrances 2,167,523 2,167,523 Paramedic Program (Hoag) 286,156 108,000 178,156 Recreation Instruction Reserve 121,767 121,767 Senior Citizen Site 6,366 6,366 Park Fees 556,802 2,200,000 1,065,157 1,691,645 Off Street Parking 1,352,170 75,000 363,673 913,497 Neighborhood Enhancement Res. 0 0 Long Term Receivable 200,000 200,000 Reserve for Helicopter Replace, 100,000 100,000 0 Reserve for Capital Improvement 0 0 Ackerman Donation Fund 0 185,000 74,000 0 111,000 Appropriations Reserve 94,127 94,127 Reserve for Encumbrance 27,750 27,750 CDBG Fund 0 582,900 48,900 0 528,000 6,000 Appropriations Reserve _ 0 0 AQMD Fund 352,489 80,000 30,000 34,000 331,470 37,019 NAF Fund 32,724 0 32,724 0 0 SLESF - COPS Fund 129,913 161,592 160,721 0 130,764 Misc Grants Fund 49,917 0 0 49,917 State Gas Tax Fund 0 1,465,600 842,600 0 623,000 0 Appropriations Reserve 3,389,493 746,600 4,136,093 Resemefor Encumbrances 597,074 697,074 OC Combined Trans Funding Prog 0 12,741,544 533,981 0 12,207,563 0 Appropriation Reserve 0 447,981 447,981 Reserve for Encumbrances 1,322,708 1,322,708 Tide and Submerged Land Fund 0 5,991,619 0 3,917,413 1,107,248 966,958 0 Appropriation Reserve 0 0 Reserve for Encumbrances 0 0 Contributions Fund 0 5,144,306 55,521 0 5,088,785 0 Appropriations Reserve - 55,521 55,521 0 Reserve for Encumbrances 0 0 Circulation and Transportation Fund 0 1,300,000 1,000,000 950,000 0 1,350,000 0 Appropriations Reserve 6,579,127 950,000 7,529,127 Reserve for Encumbrances 2,017,760 1,000,000 1,017,760 22 SUMMARY OF ESTIMATED 1997 -98 YEAR END FUND BALANCES Building Excise Tax Fund 209,679 Estimated Estimated Estimated Actual Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund /Account 7/1/97 1997 -98 In ut 1987.98 1997 -98 1997.98 . Building Excise Tax Fund 209,679 Appropriations Reserve 15,926 Reservefor Encumbrances . Environmental Liability Fund 142,264 Appropriation Reserve 0 CIOSA Fund . Appropriation Reserve 7,006,043 Reserve for Encumbrances . Bonita Canyon Development Fund 0 Appropriation Reserve 0 Reserve for Encumbrances ■ Insurance Reserve Fund - 510,751 Workers' Compensation Reserve 0 Liability Reserve 0 Compensated Absences Reserve 0 Disability Reserve 2,590,777 Equipment Fund . Equipment Maintenance Equipment Replacement Water Enterprise Fund Water System Reserve . Water Infrastructure Reserve Water Walls & Transmission Reserve for Encumbrances ■ Cannery Village Enterprise Fund Wastewater Enterprise Fund Wastewater System Reserve ■ Wastewater Infrastructure Res. Reserve for Sewers Reserve for Encumbrances TOTAL ■ ■ ■ 0 355,000 209,679 1,921,041 15,926 530,783 0 275,000 142,264 465,664 0 1,721,820 168,440 2,171,636 7,006,043 16.449,000 0 3,650,000 0 0 128,000 128,000 275,000 275,000 0 2,860,000 - 2,640,843 2,034,029 - 788,274 1,921,041 - 1,467,717 530,783 0 312,809 0 465,664 0 1,721,820 439,628 2,171,636 0 16.449,000 0 0 1,610,253 5,795,635 - 510,751 75,000 0 2,805,200 0 0 2,590,777 399,576 100,000 2,760,000 3,650,000 3,650,000 900,000 5,795,136 925,502 0 1,824,163 1,309,705 0 266,636 0 227,000 0 0 0 2,860,000 1,796,751 1,109,148 1,087,815 180,000 125,000 1,467,836 125,000 2,030,800 925,502 11,815,751 1,610,253 4,184,883 0 809,727 1,359,363 2,590,777 0 337,679 15,926 0 417,264 0 68,440 4,246,043 0 3,650,000 0 0 - 1,503,665 0 23,619 0 - 2,024,749 0 132,809 65,000 63,984 0 465,664 9,502,883 0 925,502 0 0 1,610,752 0 - 435,751 2,460,273 0 1,309,705 0 0 666,212 23 SUMMARY OF ESTIMATED 1998 -99 YEAR END FUND BALANCES Estimated Estimated Estimated Estimated Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance and /Account 7/1/99 1998.99 In utl t 1999-99 1998 -99 1999.99 General Fund 0 73,275,277 4,337,015 1,693,986 72,125,306 3,793,000 0 Contingency Reserve 6,095,400 230,000 6,325,400 Stabilization Reserve 1,450,000 70,000 1,520,000 Appropriation Reserve 0 1,293,986 1,293,986 Reserve for Inventories 192,642 - 192,642 Reserve for Encumbrances 2,167,523 2,167,523 Paramedic Program (Hoag) 178,156 178,156 Recreation Instruction Reserve 121,767 121,767 Senior Citizen Site 6,366 6,366 Park Fees 1,691,645 100,000 685,000 1,106,645 09 Street Parking 913,497 75,000 517,000 321,497 Neighborhood Enhancement Res. 0 0 Long Term Receivable 200,000 200,000 Reserve for Helicopter Replace. 0 0 Reserve for Capital Improvement 0 0 Ackerman Donation Fund 111,000 186,000 185,000 0 111,000 Appropriations Reserve 94,127 94,127 Reserve for Encumbrance 27,750 27,750 CDBG Fund 6,000 582,900 96,900 0 492,000 0 Appropriations Reserve 0 0 AOMD Fund 37,019 80,000 35,000 29,000 0 53,019 NAP Fund 0 229,144 229,144 0 0 SLESF - COPS Fund 130,784 161,592 161,127 0 131,249 Misc Grants Fund 49,917 57,901 57,901 0 49,917 State Gas Tax Fund 0 1,465,600 2,653,400 100,000 0 4,019,000 0 Appropriations Reserve 4,136,093 2,653,400 1,482,693 Reserve for Encumbrances 597,874 597,074 OC Combined Trans Funding Prog 0 1,556,000 90,000 0 1,466,000 0 Appropriation Reserve 447,981 447,981 Reserve for Encumbrances 1,322,708 1,322,708 Tide and Submerged Land Fund 0 5,996,369 3,742,615 1,420,754 833,000 0 Appropriation Reserve 0 52,500 52,500 Reserve for Encumbrances 0 0 Contributions Fund 0 2,245,000 0 2,245,000 0 Appropriations Reserve 0 0 Reserve for Encumbrances 0 0 Circulation and Transportation Fund 0 700,000 450,000 0 1,150,000 0 Appropriations Reserve 7,529,127 450,000 7,079,127 Reserve for Encumbrances 1,017,760 1,017,760 24 ■ ■ ■ ■ ■ ■ ■ SUMMARY OF ESTIMATED 1998 -99 YEAR END FUND BALANCES 205,000 " Estimated Estimated Estimated Estimated Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund /Account 711198 1998-99 In Out 1988.99 1998.99 199859 . Building Excise Tax Fund ■ Appropriations Resery e Reserve for Fscumbrances . Environmental Liability Fund Appropriation Reserve . CIOSA Fund Appropriation Reserve Reserve for Encumbrances ■ Bonita Canyon Oevebpment Fund Appropriation Reserve Reserve for Encumbrance . Insurance Reserve Fund Workers' Compensation Reserve Liability Reserve Compensated Absences Reserve .Disability Reserve Equipment Fund Equipmem Maintenance .Equipment Replacement Water Enterprise Fund Water System Reserve Water Infrastructure Reserve Reserve for Encumbrances Cannery Village Enterprise Fund ■ Wastewater Enterprise Fund Wastewater System Reserve ■ Wastewater Inimsimmure Res. Reserv 0 205,000 280,000 337,679 280,000 15,926 0 275,000 31,290 417,254 31,290 0 0 240,000 68,440 4,246,043 240,000 0 0 3,650,000 3,650,000 3,650,000 0 e for Encumbrances TOTAL 0 205,000 280,000 337,679 280,000 15,926 0 275,000 31,290 417,254 31,290 0 0 240,000 68,440 4,246,043 240,000 0 0 3,650,000 3,650,000 3,650,000 0 0 485,000 306,290 0 0 240,000 - 1,503,565 2,500,000 2,143,208 23,619 2,000,000 1,344,846 - 2,024,749 1,090,000 1,090,000 132,809 312,809 312,809 0 63,984 1,721,820 186,600 1,523,054 455,664 2,171,636 61,600 125,000 1,995,455 0 16,349,000 1,946,779 12,337,221 925,502 1,946,779 0 1,610,752 - 435,751 75,000 0 0 2,805,200 411,745 1,447,145 1,309,705 411,745 0 666,212 3,650,000 0 0 0 0 0 0 2,065,000 0 1,769,800 0 57,679 15,926 0 385,964 0 68,440 4,006,043 0 0 0 - 1,146,773 678,773 - 2,024,749 132,809 0 76,150 668,445 0 2,872,281 0 1,610,752 - 360,751 0 897,960 0 666,212 PQ 1998 -99 FUND TRANSFERS - ALL FUNDS Transfer In (From): $ 230,000 General Fund $ 75,000 Gas Tax Fund 100,000 Measure M Fund 90,000 Tidelands Fund 3,690,115 CDBG Fund 96,900 AQMD Fund 35,000 Equipment Maintenance Fund 250,000 Contingency Reserve 230,000 Stabilization Reserve 70,000 Appropriation Reserve 1,293,986 Park Fees 100,000 Total Transfers In $ 6,031,001 Transfer In (From): Total Transfers In Transfer In (From): Total Transfers In State Gas Tax Fun Transfer In (From): Gas Tax Fund Total Transfers In 26 Transfer Out (To): Contingency Reserve $ 230,000 Stabilization Reserve 70,000 Appropriation Reserve 1,293,986 Park Fees 100,000 General Fund 75,000 Total Transfers Out $ 1,768,986 Transfer Out (To): General Fund $ Total Transfers Out $ 2,653,400 $ 2,653,400 Transfer Out (To): General Fund Total Transfers Out Transfer Out (To): General Fund Appropriation Reserve Total Transfers Out $ 96,900 $ 96,900 $ 35,000 $ 35,000 $ 100,000 2,653,400 $ 2,753,400 r 1998 -99 FUND TRANSFERS. ALL FUNDS �] Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ General Fund Total Transfers In $ Total Transfers Out Transfer In (From): Transfer Out (To): Appropriation Reserve $ 52,500 General Fund Appropriation Reserve Total Transfers In $ 52,500 Total Transfers Out Transfer In (From): Transfer Out (To): Fund Balance $ Appropriation Reserve Total Transfers In $ - Total Transfers Out $ 90,000 $ 90,000 $ 3,690,115 52,500 $ 3,742,615 $ Circulation Fund Circulation Fund Transfer In (From): Transfer Out (To): Appropriation Reserve $ 450,000 Fund Balance $ 450,000 Total Transfers In $ 450,000 Total Transfers Out $ 450,000 Transfer In (From): Transfer Out (To): Fund Balance $ 280,000 Appropriation Reserve Total Transfers In $ 280,000 Total Transfers Out Transfer In (From): Transfer Out (To): Appropriation Reserve $ 31,290 Fund Balance Total Transfers In $ 31,290 Total Transfers Out $ 280,000 $ 280,000 $ 31,290 $ 31,290 27 1998 -99 FUND TRANSFERS - ALL FUNDS Transfer In (From): Reserve For Encumbrance $ 240,000 Total Transfers In $ 240,000 Transfer In (From): Reserve For Encumbrance $ 3,650,000 Total Transfers In $ 3,650,000 Transfer Out (To): Fund Balance Total Transfers Out Transfer Out (To): Fund Balance Total Transfers Out $ 240,000 $ 240,000 $ 3,650,000 $ 3,650,000 Transfer In (From): Transfer Out (To): Appropriation Reserve $ 61,600 General Fund Overhead $ 125,000 General Fund Overhead 125,000 Equipment Replacement 61,600 Total Transfers In $ 61,600 Total Transfers Out $ 311,600 Transfer In (From): Water Fund Balance Total Transfers In Transfer Out (To): $ 1,946,779 Water System Reserve $ 1,946,779 $ 1,946,779 Total Transfers Out $ 1,946,779 Wastewater Enterprise Fund Wastewater Enterprise Fund Transfer In (From): Transfer Out (To): Wastewater System Reserve $ 411,745 Wastewater Fund Balance $ 411,745 Wastewater Infrastructure Res. Total Transfers In $ 411,745 Total Transfers Out $ 411,745 TOTAL TRANSFERS $ 15,806,315 0 $ 15,808,315 0 ■ o a o W h a w q Mission Statement Maintain the delivery of high quality municipal services and legislate and manage the affairs of the City according to law and for the benefit of residents and property owners. City Council /City Mana Organization and Functions City Council The Newport Beach City Council gives policy direction over all City activities. The seven members of the Council, each elected by the community at large but residing in and representing each of seven council districts, take an active role in relaying community concerns to city government. The Council's annual review and approval of the City Budget is the principal tool for transforming resident needs into City action. The Council sets its collective goals for each year in January. 1998's goals are to: • Protect and extend the settlement agreement that limits activity at John Wayne Airport and encourage an aviation re -use of the soon- to -be- closed Marine Corps Air Station at El Toro. • Examine the fiscal and municipal service effects of annexing the Newport Coast community. • Establish a long -term funding source dedicated to the restoration and protection of Upper Newport Bay. • Expand the City's interaction with the Newport Beach community through community-wide newsletters, greater citizen participation in Citizens Committees, and other means. • Complete comprehensive infrastructure improvement plans for key systems, including streets, water, sewer, and stone drains. • Continue to examine the efficiency of City operations to make the best use of taxpayer resources. City Manager Appointed by the City Council, the City Manager is responsible for implementing the Council's policy direction. The City Manager appoints department directors, striving to create a management "team" that works together to achieve the goals of the City. The City Manager participates in a wide variety of decisions each day, coordinating the operations of the departments with the direction of the City Council. 0 Reflecting Newport Beach's high profile in a . number of critical issues that cross city boundaries, the City Manager also works with other city, county, and state officials on common goals and strategies. During 1998 and 1999, these issues are expected to include: . • The challenges that come with a diversified economy, including demands on air and road . transportation facilities and preserving the community's "quality of life." • Electricity deregulation and the role of municipalities as "aggregators" for the city's electricity users. • The increasing complexity of the fiscal . relationship between the State of California and its local governments. ■ Preserving and enhancing the ability of cities . statewide to determine and address local needs, funding, and land uses. . ■ The Newport Beach City Charter gives the City Manager very specific directions relating to the Budget. The Charter instructs the City ■ Manager to "prepare the Budget annually, submit such Budget to the City Council, and be responsible for its administration after its . adoption." • The City Manager's Office consists of the City . Manager, an Assistant to the City Manager, an Executive Assistant to the City Manager, and an Executive Secretary. Volunteers frequently assist the Office with various secretarial duties. 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Estimated Proposed CITY COUNCIL . Salaries and Benefits $ 100,752 $ 100,280 $ 99,005 $ 106,609 Maintenance and Operations Maintenance and Operations $ 56,575 $ 32,898 $ 68,327 $ 86,486 $ Human Services 1 $ 25,000 $ 25,000 $ 25,000 $ 25,000 . Total $ 182,327 $ 158,178 $ 192,332 $ 218,095 ■ I CITY MANAGER . Salaries and Benefits $ 335,590 $ 371,591 $ 428,569 $ 401,698 Maintenance and Operations $ 90,922 $ 93,649 $ 95,201 $ 96,201 Capital Outlay $ - $ 4,621 $ 2,000 $ 5,500 . Total $ 426,512 $ 469,861 $ 525,770 $ 503,399 Allocation Plan 31 Mission Statement Department Functions 32 City Clerk To provide service to the Mayor and City Council, City Manager, Administrative Departments, and the public in a courteous, timely, and efficient manner while remaining neutral and impartial. To improve the administration of the affairs of the City Clerk's office consistent with applicable laws and through sound management practices to provide easier access to local government and f t ylll our responsibility to the residents of Newport Beach. The City Clerk attends all meetings of the City Council and serves as Clerk of the Council. Some of the primary functions performed by the City Clerk are: — Record and maintain proceedings of Council meetings — Prepare Council agendas — Publish legal notices — Publish and mail notices of public hearings — Execute all ordinances, resolutions and contracts — Maintain municipal code — Maintain City Council Policy and Board and Commission Manuals — Process claims for damage — Custodian of records — Custodian of City Seal — Maintain index of City Council actions — Conduct elections — Receive petitions relating to initiative, referendum or recall — Administer oaths, affirmations and acknowledgments — Filing officer for the Political Reform Act of 1974 regulations (campaign disclosure forms and statements of economic interest) — Maintain appointive list as required under Maddy Appointive List Act (for Boards, Commissions and Committees) — Receive and open bids — Develop and maintain a records management program — Answer inquiries and provide information as requested by the public and staff ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ N • Implement a document imaging system to reduce staff time in searching, retrieving and copying records, as well as provide storage for permanent records. . 1995 -96 1996 -97 1995 -96 1997 -98 1997 -98 1998 -99 ■ Actual Actual Actual Estimated Estimated Proposed Salaries and Benefits $ 186,250 $ 162,182 $ 162,054 $ 185,856 Maintenance and Operations $ 42,748 $ 37,415 $ 37,210 $ 29,410 Capital Outlay $ - $ 12,134 $ 2,000 $ 3,000 Total $ 228,998 $ 211,731 $ 201,264 $ 218,266 Elections $ 20,275 $ - $ 40,000 Grand Total 177,042* $ 232,006 $ 201,264 $ 258,266 • Implement a document imaging system to reduce staff time in searching, retrieving and copying records, as well as provide storage for permanent records. . • Continue to provide staff and the residents with on -line access to the Municipal Code; Council Policy Manual; Board, Commission and Committee Manual; application blanks and vacancy notices for Boards and Commissions; City Council agendas, minutes and staff reports. Service Indicators 1995 -96 1996 -97 1997 -98 1998 -99 ■ Actual Actual Estimated Proposed Council Meetings, Regular 23 23 22 23 Council Meetings, Special or Adjourned 5 8 4 4 Resolutions adopted 103 115 80 100 Ordinances adopted 51 44 26 50 ■ Municipal elections 0 1 0 1 Registered voters 49,989 46,312 46,464 47,000 Municipal Code Supplement pages distributed 177,042* 98,712 ** 72,000 70,000 Claims /Summons and . Complaints processed 94 184 210 190 Contracts /Agreements processed 146 101 100 100 Notices of Completion/Release Bonds 25 16 20 25 Documents processed to Orange County Recorder 71 38 25 25 • * NBMC reformatted and distributed in its entirety. . ** Based on reprinting of entire Title 20 and 4 supplements. Allocation WPM, Primary Goals 33 Mission Statement To represent and/or advise the City Council, Boards and Commissions, and City Staff with respect City Attorne Primary Goals • To continue efforts to reduce City's cost of defending tort liability claims by handling claims in -house with a full-time litigation Deputy City Attorney. • To improve the timely responses to formal and informal requests for legal assistance and legal advice. • Work with staff to develop strategies for achieving City Council goals such as funding for Upper Newport Bay dredging. • To improve our ability to identify legal issues and present reasonable and cost effective solutions to legal problems without compromising the interests of the City, its officers or employees. to all legal Budget Highlights matters pertaining to — The Deputy City Attorney (Litigation), continues to reduce the costs the City incurred by the City in retaining private counsel to defend the City and staff in liability cases. — The City Attorney's Office has added additional staffing in resources to continue involvement with other City staff in developing legislation and legal strategies for implementing council goals such as funding for the Unit III Project to dredge Upper Newport Bay and to promote the City Aviation policies. Service Indicators 1996 -967 1997 -98 1998 -99 Performance Actual Estimated Prod ce ted Requests for Opinions /Advice (in- house) 2,250 2,300 2,340 Review Council, Board, & Commission Meetings 80 70 65 Preparation of Contracts, MOUs, Agreements 200 250 250 Litigation Caseload 60 45 45 Code Enforcement Caseload 120 115 90 Development of Resolutions /Ordinances 80 100 60 Court and Hearing Appearances 130 125 125 Public Assistance (phone and in- person, by attorney and secretarial staff) 1,250 5,000 5,500 34 Legislative Activists 50 100 100 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 0 0510 Division One City Attorney One Assistant City Attorney One Deputy City Attorney Two Legal Secretary I 0520 Division One Deputy City Manager Department Functions The City Attorney acts as the legal advisor and counsel for the City Council, City Boards and Commissions, City Manager and all City Departments. Some of the primary functions of this office are to: ... Render legal opinions and advise City Council and City staff. ... Review proposed contracts, bond financing papers, and insurance policies. ... Monitor, control, and defend against liability claims and lawsuits. ... Attend meetings of the City Council and Planning Commission, as well as other boards, committees, and commissions as required, and render legal advice on agenda items. ... Prepare, review drafts, and assist in the negotiation of agreements to which the City is a party. ... Draft, analyze, and lobby for legislation necessary to achieve City Council goals. ... Prepare or review ordinances, resolutions, deeds, pleadings, and other legal documents. ... Appear before courts and administrative tribunals to represent the City's in- terests in regulatory and personnel hearings and appeals. ... Promote the City Council's Aviation policies 35 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Estimated Proposed Salaries and Benefits $ 440,583 $ 448,160 $ 592,275 $ 612,391 Maintenance and Operations $ 53,776 $ 54,276 $ 58,126 $ 799,426 Capital Outlay $ - $ 3,704 $ 1,600 $ 7,000 Total $ 494,359 $ 506,140 $ 652,001 $ 1,418,817 35 Mission Statement To provide highest quality Management Information Service, Human Resources Management, Financial Management, Risk Management, and a variety of support services for City Officials, the public, and other departments. 36 Administrative Services General Accounting Payroll Property Control & Fixed Asset Tracking Audit Coordination Accounts Payable Debt Administration Financial Reporting Terminations Employee Awards & Discipline Budget Management Risk Management Investment Management Employee Training & Development Benefits Administration Internal Control Computer Applications Support Telecommunications Geographic Information System PC Technical Support Network Management Database Management The Organization The Administrative Services Department is a composite organization which performs a very diverse collection of functions. In some of these it serves the public directly, and in others it provides support to other City departments. Cashiering, Accounts Payable, Maintenance of the City's Web Site, and Licensing are examples of services provided for the public directly. Human Resources, Risk Management, and Management Information Services are examples of Department functions which are provided internally. Cash Management Purchasing Warehousing & Inventory Control Printing & Reproduction Postal Services Remittance Processing Municipal Billing Intergovernmental Transfers Licenses Regulatory Permits Revenue Development Receivables & Collections ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 0 Mission and Goals The Department's mission and day -to -day activities cover a wide range of functions for the City. Its customers consist of a large number of members of the public, as well as every department in the City. A necessary function of the organization is to impose structure and control on a variety of procedures, such as billing, recruitment, and data processing service. However, it is important for the Department's energy to be primarily focused on customer service and innovation, rather than on enforcing restrictions, in the process of achieving the department's primary goals. • To provide efficient and secure cash management and investment service, emphasizing safety, liquidity, and yield, in that order. • To help foster a first -rate work force through optimal recruitment practices and effective awards and discipline programs. • To minimize liability and enhance safety through aggressive and insightful risk management. • To consolidate, develop, and maintain a dynamic, progressive, service oriented Management Information System for the City. This includes hardware, software, and networking. It encompasses PC operations, citywide "mainframe" applications, the Geographic Information System, and Telecommunications support. • To maintain functional and cost effective payroll and benefit services. • To develop and maintain a revenue structure, including tax based revenue, fees, and charges, which is fair, equitable, ,c�„ .,_, •. r—_ 11 } _„ Z, 1- . and efficient. • To provide appropriate . systems. This map is a network model depicting travel times from Fire ■ Station One A network model can be viewed as a path of least resistance along a network from an origin point to a destination . point(s). In this case, the model extends along all paths from the origin point (Station One) to the specified timed travel distances. The grids represent the Newport Beach Fire Department response . quadrants. The green shaded grids are those quadrants selected by the model which are . reached within four minutes from Station One. The blue shaded grids are those quadrants selected which are reached . between four and seven minutes. Finally, the red shaded grids are those quadrants selected which . are reached between seven and nine minutes. Primary Goals 37 municipal licensing and regulatory service as directed. . • To develop, operate, and maintain reliable and responsive accounts . payable and municipal billing /receivables . systems. This map is a network model depicting travel times from Fire ■ Station One A network model can be viewed as a path of least resistance along a network from an origin point to a destination . point(s). In this case, the model extends along all paths from the origin point (Station One) to the specified timed travel distances. The grids represent the Newport Beach Fire Department response . quadrants. The green shaded grids are those quadrants selected by the model which are . reached within four minutes from Station One. The blue shaded grids are those quadrants selected which are reached . between four and seven minutes. Finally, the red shaded grids are those quadrants selected which . are reached between seven and nine minutes. Primary Goals 37 Allocation Plan RE ■ Administrative Services (continued) • To provide thorough, accurate, timely, and award - worthy accounting and financial reporting. • To provide responsive and cost effective centralized purchasing, contract administration, and fixed asset tracking service. • To insure security of City assets through an effective internal control program, as well as property control, warehouse, and property disposal systems. • To provide highly responsive and cost effective printing, duplicating, and postal service for all City departments. • To provide a work environment which encourages an innovative spirit, a customer service orientation, and a strong sense of responsibility by Department employees. • To help ensure coverage of all functions by a diminished work force through increased cross - training and other appropriate measures. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 0 0 Revenues kM 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Estimated Projected Salaries & Benefits $2,964,150 $3,165,642 $3,299,048 $3,583,698 Maintenance and Operations $1,025,531 $1,046,116 $919,713 $869,596 Capital Equipment & Debt Service $122,842 $86,072 $58,937 $49,200 Capital Projects $0 $0 $160.000 $125.000 Total $4,112,523 $4,297,830 $4,437,698 $4,627,494 kM Administrative Services (continued) The Future During the past few years, the City's focus has been on budget cuts. Reducing costs, primarily by eliminating staff, while continuing established service levels, has been the standard. Although this will continue, the Department also hopes to take the lead in provid- ing some selected new automation and electronic information/com - munications services to the pub- lic, the City Council, and other Departments. The Management Information Systems (M.LS.) Division, which is the largest Division in the Department, has the challenge of taking the lead not only for Administrative Services, but for the entire City in this critical area. The specific functions at issue involve every division at the most fundamental level. The consolidation of the City's billing activities is already well under- way, as is the automation of purchasing procedures. Payments processing in general, and especially improving the mechanisms in place which afford our residents the opportunity to make electronic payments are high -priority service improvement items. The other area of highest priority to the Department is Human Resources and Risk Man- agement. Reducing the City's vulnerability and improving the quality and management of our work force will also receive special focus in the coming months. 0 Service Indicators 1995 -96 1996 -97 1997 -98 1998 -99 Actual Estimated Estimated Projected . Budget Administered $122,094,947* $129,615,706 $102,662,057 $111,597,688 Warrants Issued 19,151 20,500 19,500 20,500 Value of Payments Processed $78,851,565 $71,143,624 $72,000,000 $72,000,000 . Checks Deposited 241,512 250,000 250,000 250,000 Value of Currency Deposited $2,460,902 $2,500,000 $2,500,000 $2,500,000 Annual Payroll & Benefits $51,193,712 $53,557,193 $55,850,000 $57,496,000 . Paychecks Processed 24,056 24,553 25,000 25,000 . Purchase Orders 2,200 2,500 1,550 1,550 Multilith Impressions 4,386,369 4,500,000 4,845,000 4,900,000 Printing & Binding Jobs 6,200 6,500 5,200 5,200 ■ Mail Room Volume 603,269 615,335 619,000 620,000 Municipal Statements 170,000 200,000 200,000 205,000 ■ New Business Licenses 3,500 4,000 3,000 3,000 Business License Renewals 9,500 9,500 10,500 10,500 ■ Dog Licenses Issued 2,500 3,000 4,000 3,000 Marine Charter Permits 1,800 2,000 1,500 1,500 Parking Citations Processed 87,224 88,500 72,000 70,000 City Owned Telephone Units 650 675 700 700 Service & Repair Calls 1,575 1,575 1,675 1,675 ■ Average Monthly Calls 44,000 45,000 47,500 50,000 ■ i *1995 -96 and subsequent estimates include re- budgeted capital projects. Staffing and Expenditures $5,000 40 t �1t6nit� cytn njt�t)�� R ! 58 $4,500 '�t N y� $4.000 i{fi t jIll`q'i I� i�` 56 7d s N t i;� 54 Mlli i �I u t $3,000 I��t �i ltt (�S �� r Nhff tl n 50 $2300 48 P v ,ii ylil i. G�.,ry, nLt $2,000 a'i ii. Ott it - 45 Budgeted Expenditures 44 $1,500 t j�l� pp ) Full Tlme Employees 'may 42 W, = 41111 a a a a a OQ. M q Q ti OQi OQi D ('constructed from other departments in prior years) 41 Mission Statement Primary Goals 42 Police The Newport Beach Police Department is committed to providing our Community with the highest quality police services possible to maintain the quality of life that is cherished by those who reside, work and visit here. Our mission is to: • Respond positively to the Community's needs, desires and values and in so doing be recognized as an extension and reflection of those we serve. • Strive to provide a safe and healthy environment for all, free from violence and property loss resulting from criminal acts, and injuries caused by traffic violators. • Manage inevitable change and welcome the challenge of future problems with creative solutions which are financially prudent and consistent with Community values. In support of our mission, the Department will: • Employ a work force comprised of individuals who are committed to excellence and have the highest standard of ethics. • Create a healthy work environment for our employees in order to achieve the highest level of morale possible, while stimulating both personal and professional growth. • Provide effective leadership, training, public education, and current technological support. Create opportunities for candid exchanges of information, both internally and with the Community in order to foster positive working relationships with those involved in helping us achieve our goals. • Prepare for the annexation of Newport Coast. • Implement a more formal and expanded volunteer program and Citizen's Academy. • Continue to stress Problem Oriented Policing as a Departmental philosophy. • Implement the new Computer Aided Dispatch system. • Explore creative funding sources for technological advances and annexation related services. • Continue to provide an enhanced level of Crime Prevention effort. • Implement the new Records Management System. • Continue our involvement in the review of City-wide projects which may impact the level of service provided by the Police Department. ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 0 ■ Strategic Information Technology Plan The second phase of the Strategic Information Plan will be accomplished in May with the installation . of the new Computer Aided Dispatch System (CAD). This new system will enable the transmission of timely and accurate information from the CAD to the Mobile Data Computer (MDC) interface. . Therefore, the new system will cause an increase in the speed with which officers receive and respond to calls. ABLE . Since the merger of the ABLE helicopter program over a year ago, Newport Beach and Costa Mesa have successfully worked together providing excellent service to the officers and citizens of ■ both cities. ABLE also provides assistance to other cities on a contract basis. As a result of this service, ABLE purchased a helicopter which has new safety and noise level features. Additionally, ABLE looks forward to hiring its first employees under the auspices of the Joint Powers Agreement ■ (JPA), the three mechanics who will service the aircraft. 800 MHz Radio System Last year the infrastructure for the 800MHz radio system was installed in the Emergency ■ Communications Center. During this next year, we anticipate initial installation of the actual digital 800 MHz equipment. The need for the new radios is urgent; the existing system, installed ■ over 25 years ago, has deteriorated significantly. Annexation of Newport Coast The anticipated annexation of Newport Coast has caused the Department to begin work on several . projects. The first project involves hiring new police officers for the anticipated annexation. The second involves preliminary work and testing of our radio coverage in the Newport Coast area. Finally, we are exploring new grant funding sources in an effort to offset some of the Newport . Coast related costs for police service. ■ ■ Department Highlights Allocation Plan 43 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Estimated Proposed Salaries and Benefits $ 16,953,365 $ 17,362,759 $ 19,547,905 $ 19,990,898 Maintenance and Operations $ 3,141,353 $ 3,362,336 $ 3,850,805 $ 3,863,351 Capital Outlay $ 157,568 $ 111,620 $ 122,104 $ 103,490 Narcotics Assets Forfeitures $ 397,650 $ 68,696 $ 35,667 $ 229,144 Total $ 20,649,936 $ 20,905,411 $ 23,556,481 $ 24,186,883 Sworn Personnel 134 132 134 135 Non -Sworn Personnel 72 77 78 81 Total Personnel 206 209 212 216 Department Highlights Allocation Plan 43 Department Organization m Police (continued Chief of Police Staffing: 10 $1,131,897 Professional Standards D.A.R.E. Media Relations Environmental Services Community Relations Legal Affairs Crime Prevention Resource Distribution The Police Department is currentl com rised of the y P Office of the Chief of Police and three Divisions; Support Services, Patrol /Traffic, and Detective. Under the direction of the Chief of Police, Bob McDonell, each division is headed by a Captain. Included in the Support Services Division are many items that pertain to the entire Department, such as building maintenance, utilities, office Staffing: 39, p 'us .6 FTE $4,160,877 Detective Services Crimes Persons Property Crimes Juvenile /Sex Crimes Narcotics Section Economic Crimes Crime Scene Investigations Photo Unit Vice/Intelligence Crime Suppression Unit Crime Analysis Support Services Staffing: 49, plus 6.6 FTE $5,677,403 . Communications Training Section Fiscal Services Personnel Unit Range/Armory Property Unit Electrical Equipment Repair Facility Maintenance Planning/Research Computer Systems Polygraph Unit Video Unit Records Section Alarms Officer Traffic Staffing 30, plus 3 .8 FI E mn t �� equipment, uniforms, training, (Figures do not include Asset Seizure Funds) dispatch, records, etc. Of the Police Department's total budget, 83% is comprised of personnel related costs. Of that figure, approximately 81% is attributable to the direct delivery of service to the community, while the remainder involves such costs as records support, personnel and training, clerical support, administrative support, etc. Budget by Division ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Sworn Officers by Division ■ ■ ■ ■ a ■ e . *Homicide, Robbery, Forcible Rape, Aggravated Assault, Burglary, Grand Theft, Grand Theft Auto 0 ■ Performance Review E51 Service Indicators 1995/96 1996/97 1997/98 1998/99 Actual Actual Estimate Pro ected ■ Major Seven Offenses* 2,431 1,552 1,859 1,950 Adult Arrests 3,582 2,930 3,227 3,250 ■ Juvenile Detentions 596 539 515 550 Crime and Miscellaneous Reports 10,109 8,946 9,528 9,800 Calls for Service 67,665 55,936 60,071 61,230 ■ Domestic Violence Cases Investigated 179 198 203 195 Number of Cases Assigned for Investigation 5,696 4,834 4,787 5,110 Number of Cases Assigned Per Detective 459 412 440 440 ■ Value of Property Recovered $3,042,462 $3,277,052 $2,953,900 $3,100,01 Field Interviews Conducted 9,050 9,985 9,518 9,400 False Alarms Handled 4,858 4,920 5,470 5,090 . Animals Impounded 593 852 666 710 Animal Control Citations Issued 1,436 1,409 1,114 1,320 Fatal Traffic Collisions 5 3 6 5 . Injury Traffic Collisions 497 555 543 540 Property Damage Collisions 1,138 1,108 1,142 1,130 Moving Citations Issued 7,707 7,408 7,757 7,630 . Non - Moving Citations Issued 3,542 6,990 6,459 5,670 Parking Citations Issued 75,810 72,464 71,678 73,320 . *Homicide, Robbery, Forcible Rape, Aggravated Assault, Burglary, Grand Theft, Grand Theft Auto 0 ■ Performance Review E51 Fire & Marine Mission Statement To reduce the The Newport Beach Fire and Marine Department is responsible for reducing the loss of life and property from fire, marine, medical and environmental emergencies. The Department's 125 full time employees and over 200 seasonal employees provide 24 -hour protection and response to the City's residents and visitors. PRIMARY GOALS . loss of life • Identify and reduce fire, marine and environmental hazards that may threaten . and property life, property and the environment. from fire • Provide a safe, effective and expeditious response to requests for assistance. • Develop an adequately trained work force to effectively perform their duties. marine, Participate in the community development planning process to improve fire, marine medical and and life safety. , environmental Encourage department personnel to assume leadership roles in the organization. • Plan for response to natural and man -made disasters that affect the community. ■ emergencies Educate and train City Employees and the community to assist them in maintaining through a safe environment. • education, hazard reduction and response. To manage the extensive beach, harbor and water resources within the City of Newport Beach. 46 ■ ■ Education Department members provide safety instruction and training to school children every year through . the Junior Firefighter and Junior Lifeguard programs. This year the Department initiated a joint education program with the Costa Mesa Fire Department called "CPR in the Schools." Department ■ personnel provided CPR instruction to 700 Newport Beach high school sophomores. Educational efforts are also focused on continual training of Department personnel using a combination of classroom instruction and field drills. Prevention The Department's fire and harbor inspectors work in conjunction with the City's Planning and Building Department to ensure that all new construction and remodels are built in compliance with the local and State building and fire codes. This includes adequate exiting and built -in fire protection. Hazard Reduction Hazards can be as simple as overloaded electrical outlets or potentially severe such as improper storage of hazardous materials. The City requires that all businesses be inspected annually for adherence to the fire and life safety codes. Over 6,000 business inspections are conducted each year to ensure the public's safety. The Department has several annual programs aimed at reducing hazards such as our Weed Abatement and Hazardous Materials Disclosure programs. Response Annually, Newport Beach firefighters respond to 5,000 requests for emergency assistance and Newport Beach lifeguards make approximately 7,000 rescues, 5,000 medical aids and 160,000 preventative actions per year. The firefighters and paramedics respond from six stations throughout the City and the lifeguards respond from towers, jeeps, and boats. Seventy percent of the requests received are for emergency medical services. The paramedics are trained to provide advanced life support measures including cardiac monitoring and administering life - sustaining medications. Highlights 47 Resource Distribution Organization M Fire & Marine (continued) Under the direction of Fire and Marine Chief Timothy Riley, the Fire and Marine Department is divided into four divisions: Administration, Safety Operations, Fire Prevention, and Marine Environmental. Each division is managed by a deputy chief. Of the Department's full -time personnel, 88% are assigned directly to the delivery of emergency services and management and administration of our emergency services. Fire &Marine '_ Chief. Safety Operations Staffing: 103 $13,179;643 Ocean & Beach Safety Fire Suppression Emergency Medical Service Hazardous Materials Response Hazardous Situation Mitigation Emergency Planning Disaster Preparedness Fire Prevention Inspections Fire Prevention Staffing; 4 $463,8.07 Fire Code Enforcement Hazardous Materials Regulation Brush Clearance Knox Box Access System Fire & Arson Investigation Fire Code Plan Checks Fire Code Building Inspections Special Event Management Marine Environrrient Staffing: 4 $1,090,534,; Beach Parking Marine Use Regulation Harbor Permits Tidelands Administration Balboa Yacht Basin Training & Education Apparatus & Equipment Communications Facility Maintenance Budgeting Purchasing and Procurement Information Management Mapping Public Information Community Relations The majority of the Fire and Marine Department's budget is funded through General Tax Revenue and Tideland's Revenues. In 1993, the Department initiated a paramedic service fee program that recovers expenses for emergency medical services from the patients who receive care. In 1996, emergency ambulance transportation was added to the medical services provided; this, too, is a service fee program paid for by users. Other services fee systems in place include: Fire Permit Fees, Harbor Facilities Permit Fees, the Fire Medics program, the Junior Lifeguard program, and operation of the Corona del Mar Main Beach and Balboa Pier municipal parking lots. 0 ■ ■ 0 The Fire and Marine Department budget is divided into seven specific budget programs: Administration, Emergency Medical Services, Fire Operations, Fire Prevention, Marine ■ Environment, Marine Safety Services, and Training and Education. A total of 82% of expenses incurred are direct cost for providing emergency services. 0 Expenditures by Budget Program: ■ ■ ■ ■ Administration Marine Environment 5% Marine Safety 12% 4% Fire Prevention 3% _ Education & Training 6% i EMS 6% Fire Operations 64% Allocation Plan Salaries and Benefits Maintenance and Operations Capital Outlay Total General Tax Revenue Other Revenue Total Revenue Personnel, Regular - Fire /Marine Seasonal - Marine (FTE) 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Estimated* Projected $ 11,389,46 $ 12,305,86 $ 13,165,49 $ 13,755,27 $ 2,478,837 $ 2,267,778 $ 2,363,916 $ 2,613,422 $ 183,238 $ 117,598 $ 78,667 $ 59,700 $ 14,287,91 $ 14,691,23 $ 15,608,07 $ 16,428,39 $ 9,570,787 $ 6,850,847 $ 6,419,891 $ 10,400,05 $ 4,717,130 $ 7,840,392 $ 9,188,185 $ 6,028,338 $ 14,287,91 $ 14,691,23 $ 15,608,07 $ 16,428,39 121.00 123.00 125.00 125.00 30.19 30.19 34.19 34.19 * added Disaster Services Coordinator, Facility Supervisor, Receptionist, and four Lifeguard IVs Allocation Plan M Performance Review 50 ■ Fire & Marine (continued) E1 Nino storms generated tons of debris buildup in our harbor this winter. The Marine Environment Division helped to coordinate the efforts of City crews, business owners, and volunteer groups. Two Hamilton Water Rakes, the Clean Sweep and a crane are pictured here at the initial onset of cleanup efforts at the Cannery Restaurant. Service Indicators Fire Responses Medical Responses Water Rescues Lifeguard Medical Aids Boats in Distress Preventative Actions False Alarm Responses Other Public Assists Public Education Hours Fire Inspections Harbor Permits Issued Tidelands Annual Permits Parking Lot Attendance Beach Attendance 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Estimated Projected 240 3,494 4,099 3,415 115 105,425 555 457 405 4,100 169 2,369 413,918 10,098,650 * Disaster Services Coordinator added. ** New fire inspection implemented. 216 3,532 5,819 4,746 35 155,411 355 428 386 7,878 200 2,400 397,000 8,820,600 260 3,828 7,014 4,941 40 156,019 276 615 350 7,878 210 2,400 400,000 11,614,000 260 3,900 7,000 5,000 50 160,000 380 620 450* 6,000 ** 220 2,400 410,000 11,000,000 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ . Disaster Preparedness With the El Nino weather patterns of 1997 -98, the City reaffirmed its commitment to disaster . preparedness. Not only is training for City employees a priority, but also the training and delivery of services to the community. In 1998, the City Council authorized the Fire and Marine Department to add a Disaster Preparedness Coordinator position. The Coordinator is responsible for maintaining the City's disaster plan, developing and implementing disaster training for City department directors and staff, managing the City's Emergency Operations Center, assisting all City departments with the development of disaster operations procedures, and continuing the community's disaster preparedness efforts. . During the past few years there have been numerous changes to the operations and reporting requirements cities must use to comply with State mandates. The Standardized Emergency . Management System, or SEMS for short, was developed as a statewide management model for cities to use in their Emergency Operations Centers (EOCs) to effectively cope with disasters. The City's disaster plan has been updated and the SEMS requirements have been incorporated. The ■ City's key management staff has met the new training requirements and is actively organizing each department to better operate during future disasters. In May of 1998, the Department reorganized the City's EOC and tested its operation with a drill proctored by instructors from the California Office of Emergency Services. The drill, while successful, emphasized the need for continual training. The Fire and Marine Department is committed to ensuring that even during disasters the City will operate efficiently and provide the best possible level of service to the community. The Sea Scout Base provided invaluable help with their crane, volunteers, and refuse bin holding area. Clearing the harbor of debris prior to the Annual Christmas Boat Parade was made possible by their unselfish assistance. 1998 -99 Area of Emphasis 51 Mission Statement Plan and manage the development or use of land and the construction or alteration of buildings consistent with law, policy and community goals. Planning & Buildin Budget Highlights The Planning and Building Departments operate under the supervision of the Assistant City Manager/ Community and Economic Development. The budget of the Building Department reflects an increase in staffing and contract services to handle the increased construction activity and the annexation of Bonita Canyon to the City of Newport Beach. The budget of the Planning Department reflects revised staffing levels in order to provide increased resources for Municipal Code enforcement through the addition of a second full -time position. Although separate Departments, Planning and Building coordinate closely on many property development issues, and also plan additional cross training in some public service areas to improve service delivery. Primary Goats • Process all plans, permits and inspections in a friendly, efficient, accurate and timely manner. • Enforce standards specified in the various Building Codes, as well as all applicable planning, zoning and development laws. • Maintain and implement the various element of the City's General Plan. • Support EQAC's effort to enhance communication with Community Associations. • Maintain and implement the City's economic development policies and programs. This Year's Objectives • Improve the function of both Departments through participation in the upgrade of the permit tracking system and the expansion of its use, participation in the pilot program on document imaging, and an enhanced employee training program. • Adopt the 1997 Edition of the Uniform Building Codes and provide the necessary staff training. • Make the necessary operational adjustments to plan check and inspect construction within the newly annexed Bonita Canyon area. • Continue permit streamlining program through the certification of the City's Local Coastal Program. • Continue implementation of the Peninsula Revitalization Program: • Completion and implementation of the Parking Management Plan • Completion of the feasibility study for Balboa Boulevard beautification • Completion of the "mix- master" feasibility study • Improve Code Enforcement utilizing enhanced personnel resources for: Sign Code violations Use Permit conditions of approval • Complete or achieve measurable progress in the priorities of the Economic Development Committee: • Encourage hotel development • Enhance the image of Newport Beach, including Peninsula revitalization, public transportation, signage, and Mariner's Mile improvements • Complete Traffic Phasing Ordinance • Plan for Airport Area revitalization and re -use • Continue work on long -range strategic planning, and including EQAC in the process to ensure quality of life issues are addressed 52 1 1 I ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 0 ■ ■ Provide resources to achieve the priorities of the Environmental Quality Affairs Committee: Enhance communication with the Community Coordinate with the EDC Adopt new Sign Code regulations Process entitlements for major development proposals, including: • Rockwell • Four Seasons Hotel • Newport Dunes Hotel • Holtze Executive Hotel/Office (former Fletcher Jones Motorcars site) • Newport Village/Newport Center Economic Opportunities • Newport Coast General Plan/LCP/Pre- annexation Zoning • Newport Banning Ranch • Koll Center Office • Block 800, Newport Center Planning /Administration Economic Development Staffing: 13, plus. Temp. Staffing: 2, plus .6 FTE $984,067 11 $279,052 Planning Commission Environmental Quality Affairs Committee Advance Planning Current Plans & Projects Plan Check Environmental Review GIS/Data & Demographics Regional Planning Activities Code Enforcement Economic Development Committee Peninsula Revitalization/PROP Committee Business Improvement Districts Business Retention/Recruitment CDBG Building Department Staffing: 21, plus 3 Building Code Board of Appeals Plan Review Inspections Report of Residential Building Records • PLANNING DEPARTMENT The function of the Planning Department is to promote and enhance the physical environment and . quality of life experienced by residents, visitors, property owners, and businesses of the City of Newport Beach. The Department accomplishes its mission through programs which promote high . quality community and economic development. An important new activity in support of the Department's mission is the new role and functions of the Environmental Quality Affairs Commit- tee, whose primary goal is an enhanced quality of life for all community members. • The Planning Department includes two divisions, Planning and Economic Development, which provide resources for the Department's seven primary activity areas: Current Planning, Advance . Planning, Economic Development, Data/Demographics/GIS, Code Enforcement, regional plan- ning activities and Community Development Block Grants (CDBG). . The Planning Department's budget reflects refinements to the allocation of resources for planning and economic development, recognizing that the Data/Demographics/GIS function is primarily a ■ planning function. Therefore, staff fulfilling this area of activity are now shown in planning, which results in a reduction of the percentage of Planning Department resources shown for economic development. As previously noted, the Department has also increased expenditures for Code En- . forcement. The following chart illustrates department expenditures by function. 53 Planning & Building (continued Planning Department Expenditures by Function: Economic Development Advance Planning 17% Administration Clerical 2% nni rim i-=X 12% 25% BUILDING DEPARTMENT 7bde Enforcement 12% The Building Department ensures the health and welfare of the residents ofNewport Beach by regulating the construction, use, and occupancy of buildings and other alterations through the application of standardized model building codes. It continues a tradition that can be traced through recorded history for over 4,000 years in which people have become increasingly aware of their ability to avoid the catastrophic consequences of building construction failures. Today's codes are possible because of their efforts and the collaboration of building code officials and key segments of the construction industry. The Newport Beach Building Department ensures that the standards set by these codes for construction are met through plan review, permit issuance and on -site inspections. Public Counter PLAN CHECK makes sure a project meets code requirements and is safe before construction starts. It does so by reviewing construction documents for code compliance for structural, architectural, grading, and fire safety as shown on submitted plans. This service saves the builder from costly changes that could be made during construction and lends the additional expertise of a construction professional to the project. The Plan Check division is proud of its quality and timely processing of all construction documents and permits. 54 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ 0 ■ INSPECTION ensures that the work conforms to the permit, local codes, and the approved plans. This is an additional protection for the consumer since it provides a check that the contractor is following the project guidelines. This division is also responsible for conducting inspections of ■ residential buildings at the time of sale or title transfer, which ensures minimum compliance with the requirements listed on the Report of Residential Building Records. Inspectors input and . maintain all records electronically using hand held computers, which enables them to have all the information readily available at the building site. The Inspection division is proud both of its technical proficiency and high productivity. Building Department Expenditures by Function: 0 a c . o a a S e F . * sit lee Administ 8% Plat Permit Counter Residential Building Records Clerical 9% 7% Revenue History Inspections 43% ■ 91 -92 92 -93 93 -94 94-95 95 -96 96 -97 97 -98 98 -99' BUILDING Salaries and Benefits Maintenance and Operations Capital Outlay Total PLANNING Salaries and Benefits Maintenance and Operations Capital Outlay Total 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Estimated Proposed $ 1,329,038 $ 1,394,394 $ 1,486,888 $ 1,747,047 $ 196,310 $ 199,733 $ 282,534 $ 451,836 $ 121,616 $ 152,189 $ 1,525,348 $ 1,594,127 $ 1,769,422 $ 2,198,883 $ 1,060,463 $ 949,775 $ 1,123,353 $ 1,112,999 $ 121,616 $ 152,189 $ 121,774 $ 130,020 $ 2,100 $ 6,700 $ 1,500 $ 20,100 $ 1,184,179 $ 1,108,664 $ 1,246,627 $ 1,263,119 55 Mission Statement To provide optimal services and support to the residents, business community, and other City departments through dedication and excellence in safety, performance, and cost containment. 56 General Services Annual Department Goals • Maintain high levels of Citywide cleanliness • Expand management, technical, and safety training • Maintain expedient graffiti eradication • Continue reforestation program • Develop an electric vehicle program funded by grants and subvention funding • Improve disaster preparation and coordination • Research means of reducing energy consumption Citywide • Continue to assess the privatization of services Budget Highlights N The staff of the General Services Department is anticipating another challenging year as service requirements continue to rise dramatically with new parklands and residences. . The overall Department budget will decrease slightly primarily due to a smaller amount of capital outlay spending. However, an increase in the maintenance portion of the Department budget will be allocated for three primary items: one, an additional maintenance worker to handle a portion of the increased field maintenance requirements; two, additional landfill disposal fees for a growing solid waste stream; and three, a substantial increase in the level of tree trimming. Of particular note is the continued decrease in the cost of vehicles and equipment maintenance. While acquisition costs continue to rise significantly, the overall cost of the maintenance of the fleet of 426 units is expected to be reduced by 2% from the previous fiscal year expense. This is the third consecutive year that maintenance costs have been reduced. The staffing level of the General Services Department continues to decline by six positions as additional maintenance functions are privatized. Finally, Department staff has successfully laid the groundwork for an alternative fuel program by obtaining outside funding of $414,337 to purchase 17 electric vehicles and charging units. Fuel savings of $10,000 to $15,000 per year are expected. More importantly, the City is avoiding a capital outlay of $295,000 for 17 like sized gasoline powered vehicles. ■ General Services (continued) Costs Distribution by Division: EQUIPMENT REPLACEMENT EQUIPMENT MAINTENANCE 10% STREET TREES 4% PARK, 15% 13% ADMIN. BUILDING 3% MAINTENANCE 4% FIELD REFUSE 26% AINTENANCE 21% OPERATIONS SUPPORT 4% All of the General Services Department Divisions are funded from General Fund Revenues, with the exception of the Equipment Maintenance and Replacement Divisions. Those two divisions are funded from revenues paid into the Internal Service Fund (ISF) for equipment maintenance and replacement by departments (including General Services) which use vehicles and equipment. Departments are assessed a monthly rate for each piece of equipment they utilize; this assessment provides funds for the maintenance and ultimate replacement of the equipment. The $3.51 million ISF has been managed by the General Services Department since July 1993. Of the $1,801,750 allocated for new vehicles and equipment, $530,000 will be used to pay outstanding loans on new or previously purchased items. The only revenue source for the Department is a monthly recycling surcharge which produces approximately $600,000 annually. The surcharge revenue is used only to pay for expenses directly related to the recycling of residential solid waste collected by City crews. W ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Total pgpartrnent Expenditures ■ 1994 -95 1995 -96 1996 -967 1997 -98 1998 -99 Actual Actual Actual Estimated Proposed Salaries and Benefits $7,242,662 $6,865,076 $6,983,393 $6,975,160 $7,236,070 . Maintenance and Operations $4,857,194 $5,557,915 $5,908,696 $6,111,107 $6,318,853 Capital Outlay $1,916,224 $2,198,152 $1,646,503 $2,186,412 $1,482,533 Debt Service (1) $236,987 $303,194 $581,069 $529,073 $530,000 Total (2) $14,253,067 $14,924,337 $15,119,661 $15,801,752 $15,567,456 Personnel 141 123 125 126 120 (1) Payments on lease /purchase of vehicles (2) Includes Equipment Maintenance and Replacement Fund Expenditures (Internal Service Fund) ■ Allocation Plan 59 .l 0 General Services (continued Meeting the Challenge 0 Achievement of several goals in FY 97 -98 will result in savings for the Department, which in turn will be used to fund the cost of additional service requirements, such as maintaining new parklands and servicing new residences. The addition in FY 97 -98 of eight new refuse collection trucks with right hand drive and low entry cabs will speed residential refuse collection. A rerouting proposal has been activated and together with the more efficient refuse trucks ■ negates the need for additional refuse collection trucks and personnel for the estimated 600 new residences expected in FY 98 -99. . By obtaining grant and subvention funding for 17 electric vehicles, the ■ Department staff was able to divert $295,000 that was to be spent on gasoline equivalent vehicles to upgrade the fleet and address vehicles and equipment . deferred due to budget cutbacks over the past two years. Supervisory staff continues to document and compare City costs versus contract personnel costs to ensure competitiveness with the private sector. Parks maintenance will continue to be privatized in FY 98 -99 as per Council direction. As noted by the attached service level indicators, productivity in certain service areas may decline in certain areas following four years of personnel reductions. There is no question that FY 98 -99 will be among the most challenging of all • years for the employees of the General Services Department. Staff is confident . that we will continue to provide a high level of service to residents, the business community, and other City departments. . 0 . Service Level Indicators 1994 -95 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Actual Estimate d Projected ■ Public Restrooms Serviced 42 44 51 52 53 City Restrooms Serviced 82 82 92 92 92 . City Buildings Serviced 65 65 66 67 67 Street Patching (tons of mix) 2,688 3,200 3,200 3,500 3,500 ■ Sidewalk Repair (square feet) 58,560 52,000 55,000 50,000 35,000 Curb & Gutter Replacement 2,930 5,500 6,000 2,500 2,000 . Street Sweeping (miles) 42,127 44,500 45,000 45,000 46,000 Beach Cleaning (tons of refuse) 13,097 5,000 6,000 12,000 6,000 . Regulatory Signs Posted 5,287 6,000 5,250 5,400 5,500 Street & Pavement Marking 382,262 325,000 365,000 350,000 350,000 Graffiti Incidents 1,962 2,400 1,600 2,800 3,500 Refuse (number of homes) 26,320 26,320 26,320 26,700 27,300 . Refuse Collected (tons) 37,638 38,000 38,616 40,000 42,000 Number of Parks Maintained 39 40 43 44 47 . Number of Trees Trimmed 5,200 7,911 8,000 8,000 10,400 Equipment Maintenance Facility Performance Review 61 Mission Statement To meet the essential needs of all individuals of the community by providing a range of quality library, recreational, cultural and senior services. Expenditures by Division 62 Community Services � Budget Highlights In the 1998 -99 budget year, Community Services staff will continue to maximize resources through an interdepartmental approach to service and through coordinating and utilizing the talents of individuals and groups in the community. To maintain quality services without in- creasing costs, the Department utilizes a large number of part-time employees as well as the dedicated services of a corps of volunteers. Funds raised by the Friends of the Library, the Newport Beach Public Library Foundation and the Literacy Advisory Council augment the Library Division budget. Volunteer service and funds from the Friends of OASIS support the Senior Services Division. Gifts from local service clubs and homeowners associations enhance Recreation Division resources. Opening Day ceremonies at Bob Henry Park. 1998 -99 Budget Goals • Utilize the synergy of the Arts, Library, Recre- ation and Senior Services functions to enhance community programs and services. • Meet the informational, recreational and cultural needs of diverse audiences in the community through the Central Library and ■ branch libraries. • Utilize information sharing and electronic tech- ■ nology for maximum responsiveness and cost efficiency. • • Provide a broad range of recreation and leisure opportunities for residents of all ages. • • Participate in the planning of new park facili- ties. • Provide a focal point for older adults at OASIS, where seniors can participate in ac- tivities and partake of services that enhance . dignity, support independence and encourage social involvement. ■ • Implement a new City Cultural Arts Plan with increased opportunities for City-wide pro- grams for public art, community arts education and cultural events. • Support the work of the City Arts Commission, the Board of Library Trustees, and the Parks, Beaches and Recreation Commission. ■ F COMMUNITY SERVICES DIRECTOR/CITY LIBRARIAN STAFFING: 2 FT; 1.7 FTE $349,264 Arts & Cultural Services Staffing:1 FTE $101,980 Tri- Annual Juried Art Shows City Hall & Library Galleries Arts & Cultural Grants Public Art Projects Support for City Arts Commission, Sister City Association and Newport Theatre Arts Center Recreational Services Staffing: 8 FT; 10.87 FTE $1,525,256 Youth Programs /Sports Aquatic Programs Adult Sports Fee -Based Classes/Programs Youth Camps Special Events City Youth Council Special Event Permits Support for Parks, Beaches & Recreation Commission Youth Sports Commission Newport Harbor Lawn Bowling Association Park Development Library Services Staffing: 32 FT; 31.85 FTE $4,194,253 Information & Reference Services Youth Services Central Library & Branches Literacy Services Support for Board of Library Trustees Friends of the Library Newport Beach Public Library Foundation Senior Services Staffing: 4 FT; .65 FTE $396,987 Recreational Programs & Educational Classes Noon -Time Meals Transportation Program Human Services Special Events Friends of OASIS OASIS Garden Club Organization G1N Department Organization ZI Communi Services (continued) 0 Department Organization array of activities for the community. The Arts & Cultural Services Division supports the ■ The Community Services Department offers a diverse range of public services that form the spine of the ■ City's social infrastructure. The four service divisions operate through inter - department cooperative activi- ties, under the direction of the Community Services Director /City Librarian. Three City Council -ap- pointed boards and commissions play critical roles . in service provision —the City Arts Commission, Board of Library Trustees and Parks, Beaches and Recre- . ation Commission. . The Administrative Services Division consists ■ of the Department Director, Executive Secretary, part -time Account Clerk, and part-time Media and Graphic Specialists who provide support for the New- . port Navigator and other promotional activities. The Recreation Division provides a broad array of activities for the community. The Arts & Cultural Services Division supports the . City Arts Commission, Newport Beach Arts Foun- dation, Sister City Association and Friends of the Newport Theatre Arts Center. Projects and . programs include art exhibitions; display and inventory of the City's art collection; marketing efforts supporting City arts and cultural activities; partnerships between arts groups, businesses, and the City; planning and managing city -wide programs for public art, community arts educa- tion, and local arts and cultural events. The division budget also provides for Cultural Arts Grants that are awarded annually by the Arts Commission. . The Library Division responds positively to user demands for print, audiovisual and electroni- cally published information. The use of current technology helps provide service in the most . cost - effective manner. In addition to responding to the information needs of the community, the library provides a variety of materials to meet the recreation needs of customers of all ages. Circulating collections include current and classic fiction and nonfiction books, compact discs, videos and books -on- cassette. Adult programs, preschool story times and reading programs for school -age children are offered. Through Literacy Services, trained volunteers provide one -on- . one tutoring for adults teaming basic reading and writing skills. The Recreation Division provides a broad array of activities and programs for community 0 youth and adults, including hundreds of leisure, activity and fitness classes, year -round adult sports leagues, and seasonal swim lessons and youth camps. Contract instructors provide class . instruction, and part-time instructors, lifeguards and recreation leaders support leisure and sports activities. The Senior Services Division provides a variety of services related to education, creative arts, recreation, advocacy, leadership development, employment, health, nutrition, counseling and . other support functions for seniors. This division focuses on enriching the lives of older adults and their family members through appropriate activities and programs. Seniors can obtain ser- vices both at OASIS Senior Center and in a community -based atmosphere, depending on indi- vidual needs. N Utilization of Resources The Community Services Department utilizes a . dedicated corps of volunteers equivalent to 27.35 full -time employees (4 in Recreation Services, 8.6 in Library Services and 14.75 in Senior Services). These volunteers assist in providing an array of community services. • Since many of the services provided are fee - based, the Department recovers 33% of the Department operational budget. F Administration Arts & Cultural Services Library Services Recreational Services Senior Services Department Total Trained Volunteers provide one- on-one tutoring through Library Litenrcy Services. ANTICIPATED PERCENT RECOVERY BUDGET REVENUE OF DIRECT COSTS $349,264 101,980 4,194,253 1,525,256 396,987 $6,567,740 0 4,000 646,875 1,270,308 95,500 $2,016,683 0 4% 15% 83% 24% 31% Service Indicators 1995 -96 1996 -97 1997 -98 1998 -99 ACTUAL ACTUAL ESTIMATED PROPOSED Art exhibits & juried shows 18 18 20 20 Cultural grants awarded $40,000 $40,000 $40,000 $40,000 Library circulation of materials 1,400,883 1,415,000 1,430,000 1,350,000 Customers served 922,204 905,000 915,000 900,000 Reference questions asked 175,139 179,100 181,000 182,000 Programs 16,896 16,900 16,900 18,000 Recreation Special events 40,050 40,050 42,000 45,000 Fee -based programs 270,000 270,000 271,000 272,000 Co-sponsored youth organizations 124,300 126,000 128,900 132,500 Senior programstclasses 67,883 66,000 66,000 67,000 Client services 11,292 11,000 11,000 11,000 Transportation services 9,117 12,000 13,500 14,000 Referral services 15,100 14,688 15,000 15,000 Utilization of Resources 65 Department Highlights •- Community Services (continued) Department Highlights 0 Although Community Services programs provide direct, one -on -one services, technology and automation enhance the work of department staff and volunteers. The quarterly Newport Navigator . provides information about the services of each division and lists available fee -based activities. Arts & Cultural Services Division worked with the City Arts Commission to establish the Newport Beach Arts Foundation, which will seek funds for future projects. The Arts Commission implemented their cultural arts plan, which included expanded projects, programs and outreach efforts. Among them was a web page for Newport Beach cultural arts, designed to increase awareness of arts and cultural activities. The focus for 1998 -99 is cultural programming and arts education, with grants awarded primarily within these priority areas. Library Division increasingly relies on electronic resources to enhance the cost effectiveness and timeliness of service. Terminals at the Central Library and the branches will shift to a graphic interface in FY1998 -99, facilitating easy access to an increasing volume of electronic resources and public access to the Intemet/World Wide Web. Through the City homepage, customer use of the automated telephone renewal and self check -out capabilities free staff for other service functions. Recreation Division staff, with the Parks, Beaches & Recreation Commission, completed a revised Recreation and Open Space Element of the City's General Plan. Bob Henry Park and Castaways Park have been completed. New parks are being planned in the Bonita Canyon area. Adult and youth sports programming continues to grow. Adult basketball, softball and volleyball attracted a combined total of 765 registered teams; youth sports programs attracted over 800 elementary school children. Over 350,000 participants enrolled in recreational activities. Ongoing refurbishment of City park tot lots is producing updated, high quality playgrounds for Newport Beach children. Senior Services Division now boasts a 15- passenger bus that shuttles seniors from their home to the center, thanks to a Hoag Health Partnership Grant. This vehicle augments the services of two Care-a- Vans that provide transportation to residents who need help in getting to medical appointments, grocery stores and other essential Newport Beach destinations. The City Arts Commission sponsored the Back Bay Plein Air Exhibition. S i Budget Considerations The Senior Services Division focuses on enriching the lives of older adults through activities and programs. The Library Division, Board of Library Trustees and staff are engaged in an 18 -month planning process focused on advocacy and marketing, collection development, electronic resources, and young adult services. The overall goal of this long-term planning process, Excellence on Purpose, is to maximize the effectiveness, the use and the quality of the library. The library has also just completed a year -long reclassification study. The resulting modifications to the salary schedule are reflected in the new budget. The Recreation Division continues the difficult search for available athletic playing fields and gymnasium sites to meet demands. With the expansion of year -round play in youth soccer, baseball, softball and basketball and the consistent growth of adult sport leagues, innovative scheduling is critical. Staff has initiated public /private partnerships in an effort to subsidize ongoing and newly developed youth programming. The Senior Services Division faces the constant challenge of serving ever - increasing numbers of new retirees, as well as more seniors growing older and living longer. The division's goal is to identify the needs of these increasing populations and to develop innovative services and ■ activities that meet them. Each division continues to be aggressive and successful in developing grant proposals and securing sources of outside funding. Budget Consider- ations Allocation Plan 67 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Estimated Proposed Salaries and Benefits $ 3,464,335 $ 3,572,485 $ 3,636,049 $ 3,870,065 i Maintenance and Operations $ 2,640,104 $ 2,329,110 $ 2,570,412 $ 2,679,975 Capital Outlay $ 8,866 $ 15,805 $ 75,169 $ 17,700 Total Expenditures $ 6,113,305 $ 5,917,400 $ 6,281,630 $ 6,567,740 General Tax Revenue $ 4,049,569 $ 4,435,374 $ 4,201,860 $ 4,496,103 Fees for Services Other Miscellaneous Revenue $ $ 1,465,670 589,700 $ $ 1,526,870 580,000 $ $ 1,559,770 520,000 $ $ 1,551,637 520,000 Total Revenue $ 6,104,939 $ 6,542,244 $ 6,281,630 $ 6,567,740 . Personnel 89.28 FTE 90.55 FTE 90.55 FTE 90.55 FTE Budget Consider- ations Allocation Plan 67 Mission Statement To provide quality, cost effective public works and services to the community of Newport Beach. M ri Primary Goals • To assess and meet current and future needs for infrastructure, services and resources for the citizens of and visitors to Newport Beach. • To continue to improve the quality and delivery of the Capital Improvement Program through increased coordination of projects. • To provide the City's water customers with a reliable water supply. • To operate and maintain the City's water, wastewater and street lighting systems in an efficient and progres- sive manner. • To enhance the delivery of service to internal and external customers by implementing cross - training and skills development programs. • To increase communication and information flow throughout the Department through regularly convened inter- and intra - departmental meetings. To establish an on -going employee assessment/development program by continuing the performance evalu- ation process. • To improve overall operations and increase efficiency by establishing Departmental policies and proce- dures. • To facilitate the storage and retrieval of information by developing and implementing a Departmental records management system. Department Organization The Public Works Department is comprised of four divisions: Administration, Engineering Services, Transportation and Development Services, and Utilities. Administration is responsible for providing overall administrative support services for the department. The Division's areas of responsibility include: Operating Budget preparation and administration; Capital Improvement Program Budget; general clerical support; customer service; personnel administration; and payroll. 1995 -96 1996 -97 1997 -98 1998 -99 Actual Actual Estimated Proposed PUBLIC WORKS - ADMINISTRATION Salaries and Benefits $ - $ 340,106 $ 359,617 $ 349,715 Maintenance and Operations $ - $ 79,953 $ 68,143 $ 61,069 Capital Outlay $ - $ 26,197 $ 2,500 $ 9,000 Total $ - $ 446,256 $ 430,260 $ 419,784 Engineering Services is primarily responsible for the City's Capital Improvement Program, including planning, design, construction and inspection of the City's major capital projects. The design phase of a capital project may include, feasibility and environmental studies, review of capital project plans, preparation of specifications and cost estimates, right -of -way acquisition, permit application processing, utility coordination, and public information workshops. Construction Engineering includes inspection services, topographic surveys and maps, construction staking boundary maps, encroachment surveys, and preparation of "As Built" construction drawings. 1 s s 0 i Transportation and Development Services is responsible for traffic engineering, transportation ! planning, subdivision engineering, Geographic Information Systems (GIS), parking meteroperations, and permit processing. This division provides support services to most other departments and works closely with the Building/Planning Department to coordinate the processing of all building, land use and development activities. $ 1995 -96 $ 19% -97 $ 1997 -98 $ 1998 -99 Maintenance and Operations $ Actual $ Actual $ Estimated $ Proposed PUBLIC WORKS - ENGINEERING DEVELOPMENT SERVICES $ 5,755,337 Salaries and Benefits $ 547,359 Salaries and Benefits $ 1,492,957 $ 1,041,231 $ 1,078,246 $ 1,107,296 Maintenance and Operations $ 212,061 $ 177,848 $ 140,893 $ 155,512 Capital Outlay $ 17,681 $ 7,984 $ Total $ 4,000 Total $ 1,722,699 $ 1,227,063 $ 1,219,139 $ 1,266,808 i Transportation and Development Services is responsible for traffic engineering, transportation ! planning, subdivision engineering, Geographic Information Systems (GIS), parking meteroperations, and permit processing. This division provides support services to most other departments and works closely with the Building/Planning Department to coordinate the processing of all building, land use and development activities. Utilities Services is responsible for the operation of the water, wastewater, electrical, oil and gas systems. This division's primary function is to provide front line customer service and field operation throughout the City. The new groundwater supply system, with water wells in Fountain Valley, will provide 70 to 75% of the City's water. This division is responsible for operating and managing the system. 1995 -96 Actual 1996 -97 Actual 1997 -98 1998 -99 Estimated Proposed Salaries $ 1995 -96 $ 1996 -97 $ 1997 -98 $ 1998 -99 Maintenance and Operations $ Actual $ Actual $ Estimated $ Proposed PUBLIC WORKS - TRANSPORTATION & DEVELOPMENT SERVICES $ 5,755,337 Salaries and Benefits $ 547,359 $ 913,806 $ 963,413 $ 947,877 Maintenance and Operations $ 316,128 $ 358,729 $ 356,280 $ 375,528 Capital Outlay $ - $ 2,650 $ 1,000 $ 4,000 Total $ 863,487 $ 1,275,185 $ 1,320,693 $ 1,327,405 Utilities Services is responsible for the operation of the water, wastewater, electrical, oil and gas systems. This division's primary function is to provide front line customer service and field operation throughout the City. The new groundwater supply system, with water wells in Fountain Valley, will provide 70 to 75% of the City's water. This division is responsible for operating and managing the system. 1995 -96 Actual 1996 -97 Actual 1997 -98 1998 -99 Estimated Proposed Salaries $ 3,141,128 $ 2,969,384 $ 3,066,915 $ 3,248,054 Maintenance and Operations $ 10,479,436 $ 11,607,681 $ 9,186,877 $ 10,012,270 Capital Projects $ 13,587,057 $ 5,755,337 $ 5,564,650 $ 4,284,800 Debt Service $ 1,721,840 $ 1,706,421 $ 1,699,390 $ 1,690,209 Total Expenditures $ 28,929,461 $ 22,038,823 $ 19,517,832 $ 19,235,333 Charges for Services $ 16,900,419 $ 18,477,431 $ 18,884,200 $ 18,282,000 Use of Money & Property $ 1,440,412 $ 305,000 $ 305,000 $ 315,000 Sales of Oil & Gas $ 714,829 $ 745,000 $ 760,000 $ 770,000 Other Revenue $ 113,031 $ 67,800 $ 55,000 $ 35,000 Transfer (To) From Reserves $ 9,760,770 $ 2,443,592 $ (486,368) $ (166,667) Bond Proceeds $ $ - $ $ Total Revenue $ 28.929,461 $ 22.038.823 $ 19,517,832 $ 19,235,333 i WA Department Organization 70 Utihttes Sernces :s. S tAinjf 45 plus 7 27 FTE $19;235,333 Water Wastewater Electrical Oil & Gas Department Highlights The Department reached significant milestones in its Capital Improvement Program during FY 1997- 98, including: • MacArthur Boulevard Segment II (approximately 1,000 feet northerly of San Joaquin Hills Road to Ford Road): This project included the widening and reconstructing of MacArthur Boulevard, and installation of curb and gutter, a 12 -foot sidewalk, street lighting and a pavement delineated 8 -foot bike lane along each side of the new roadway. Segment II is scheduled for completion in November 1998. Traffic Engineering Subdivisions GIS Parking Meter Operations Permit Processing • Traffic Accident Records System: This project was made possible through a $102,000 grant from the State Office of Traffic Safety. The project calls for development of a state of the art computerized Traffic Accident Records System. This system includes extensive reporting and plotting capabilities and will interface with the Citywide GIS program. • Upper Castaways Passive Park project included the construction of a public parking lot and paved walkways along the Bay with scenic views of the ocean. Native grasses, shrubs, and trees were also planted. • The Birch Street Bridge Widening over SR73 involved adding additional traffic lanes to relieve congestion at this busy segment of roadway. r s r s ■ s s r r n ■ Pacific Coast Highway/Newport Boulevard Interchange Improvements: The project provides for widening the westerly half of the bridge overNewport Channel, reconstructing the NewponBoulevard bridge over Pacific Coast Highway, widening Newport Boulevard between the interchange and ■ Hospital Road, landscaping and architectural treatment, and modifying the ramps. The completion date is scheduled for spring 1999. • Groundwater Project Supply: In the fall of 1997, the City began to produce and treat groundwater utilizing the newly constructed system. The system consists of four water wells located in Fountain Valley, six miles of transmission mains through several cities and a new 3 million gallon reservoir and .� 11,500 gallon per minute pump station. During FY 1997 -98 60% of the overall water demand was delivered during this first year operation. The FY 1998 -99 year will maximize the groundwater supply to the allowable 75% production rate. . Little Balboa Island Sewer Pump Station Improvement: The project provides for the replacement of an existing 75 year -old sewer pump station. Replacement of the pump station is necessary to increase capacity and is due to the condition of the existing piping, motors and pumps which are obsolete, worn and unrepairable. Construction is anticipated to be completed in June 1998. . • Comprehensive Water Master Plan and Water /Sewer Rate Study: This project provides for the completion of a comprehensive Master Plan and Rate Study. The Plan will provide recommendations for system improvements which will be incorporated into the City's Capital Improvement Program. Staff will be reviewing the results of the Rate Study with City Council in summer 1998. The Department's FY 1998 -99 Capital Improvement Program includes the following major projects: 1 • The City's Pavement Management Program will be fully implemented. Approximately $3.5 million will be spent on maintaining and rehabilitating the City's street system. • A Master Plan of the City's Storm Drain system will be conducted to identify any deficiencies and prioritize future capital projects. • Buck Gully/Little Corona Beach sustained major damage during the 1997 -98 winter storms. A project to repair and/or replace the stairway, outlet structure, sewer main and slopes will be constructed. • Green Acres Project: OCWD completed the transmission mains into Newport Beach in the spring of 1998. For FY 1998 -99 the City will embark on converting seven major water use sites to reclaimed use. The Corona del Mar High School fields, Bluffs Community green belt, Eastbluff Park, and Bonita Creek Park along with the median irrigation along Jamboree Road will be converted to reclaimed water use. In addition, work will continue at the Big Canyon and Newport Beach Country Clubs to convert both of the courses to reclaimed use. The City owned and operated reclaimed pump stations for these two sites should be operational in the fall of 1998. 71 m f 1 i �I f ■ �1 f ■ O r ti s t s s � ' U a General Fund 74 Capital Improvement Program's The City of Newport Beach Capital Improvement Program (CIP) serves as a plan for the provision of public improvements, special projects, and on -going maintenance programs. Projects in the CIP include arterial highways; local streets; storm drains, bay and beach improvements; park and facility improvements; water and wastewater system improvements; and planning programs. The Fiscal Year 1998 -99 CIP totals $23,409,800 and consists of over 100 projects. The CIP was developed with input from all City departments, citizens groups and the City Council who identified needs in their respective areas. The needs were then reviewed by the Public Works Department and City Manager's Office. Funding for the capital projects is derived from multiple funding sources, as follows: 1998 -99 Capital Improvement Projects by Fund CIOsi Orange County 1.00A Combined Transportation Funding Program 6.3% Building Excise Tax 2.1% Circulation and Transportation 4.9% Cor General Fund Bonita Canyon Water Development Enterprise Wastewater 15.60% 8.8% Enterprise 9.6% Tide and Submerged Lands 3.6% General Fund 21.3% su tily ..,,...Opment Gas Tax Block Grant 172% 2.)% The General Fund projects total $4,995,000, (including Park -in -Lieu and Off -Street Parking). Projects funded by the General Fund include City facilities; storm drains; streets; library and park projects. Major projects within this fund include: • Repairs and improvements to various City facilities, including City Hall, Corporation Yard, Beach Restrooms, Recreation facilities, and the Police facility ($487,500) • Storm Drain Improvement and Master Plan ($500,000) • Sidewalk, Curb, and Gutter Replacement Program - Public Works /General Services ($200,000) • Street, Alley, Bikeway, Parking Lot Improvements - Public Works /General Services ($200,000) • Economic Development ($40,000) • Street Light Replacement Program ($250,000) • Police Strategic Information Systems and 800 MHz System ($825,000) • Various Park Improvements ($685,000) • Balboa Pier Parking Lot and Main Street Pedestrian Access ($400,000) ■ Community Development Block Grant Fund Community Development Block Grant (CDBG) funds are allocated to local governments from CDBG the federal government, based upon a formula and are required to be used within broad functional areas for community rehabilitation and housing. CDBG funding totals $492,000 and includes the Balboa Peninsula Revitalization Project. This project provides preliminary study funds for various Balboa Peninsula improvements. 11de and Submerged Land Fund The Tide and Submerged Land Fund is used to account for all revenues and expenditures related Tide & to the operation of the City's tidelands, including beaches and marinas. Projects in this fund total Submerged $833,000. Major projects include: Land • Buck Gully/Little Corona Beach Outlet Modification ($50,000) • Newport/Balboa Piers Repairs ($150,000) • Upper Newport Bay Sediment Programs ($70,000) • Beach Replenishment Program ($50,000) • Oil Field Improvement ($150,000) s Building Excise Tax Fund The Building Excise Tax Fund is used to account for revenues received from builders and Building developers on building and remodeling projects within the City. Expenditures from this fund are Excise Tax used exclusively for fire safety, libraries, parks, beaches, or recreational facilities. Projects in this fund total $485,000 and will be used for public facility improvements and include: • Fire & Marine Department Office Centralization ($236,000) • Playground Equipment Replacement Program ($60,000) Water Enterprise Fund Water Funds for capital projects in the Water Enterprise Fund are derived from water service charges and are used for the rehabilitation and expansion of the City's water service. Projects in this fund Enterprise total $2,065,000. The projects encompass distribution and piping; water system repairs; and pumping and operating. Major projects include: • Water Main Master Plan Replacement Program ($200,000) • Reclaimed Water Irrigation Program ($400,000) • Arches Interchange Water Main Replacement ($200,000) Wastewater Enterprise Fund Projects in this fund total $1,769,800 and include sewer main and pump station improvements. Projects include: Wastewater Enterprise • Master Plan Sewer Main Improvements ($300,000) • Master Plan Sewer Pump Improvements ($675,000) 75 W Capital Improvement Program (continued) Cooperative Projects Cooperative Projects are projects funded with Gas Tax and Measure M revenues and which receive funding from sources outside the City and/or are part of a joint venture with other agencies. Major cooperative projects to be undertaken in Fiscal Year 1998 -99 include: • Pavement Management Program Preventive Maintenance ($1,000,000) • Pavement Management Program Major Maintenance ($1,440,000) • Pavement Management Program Reconstruction ($395,000) • Traffic Signal, Channelization, and Traffic Safety Improvements ($95,000) Cooperative projects funding sources are as follows: Gas Tax Fund. The State Gas Tax Fund accounts for all State Gas Tax related revenues and expenditures, including street repair, construction, and maintenance. Gas Tax funded projects total $4,019,000. Contributions Fund. The Contributions Fund is used to account for revenues received from other governmental agencies or private developers and expended for specific street or highway construction projects. Projects in this fund total $2,245,000. Circulation and Transportation Fund. The Circulation and Transportation Fund is derived from fair share fees collected from developers and restricted for capital improvement projects that are a part of the circulation element in the City's General Plan. Projects in this fund total $1,150,000. Orange County Combined Transportation Funding Program. The Orange County Combined Transportation Funding Program (OCCTFP) combines funding from multiple sources, such as Measure M Local and Turnback funds ($1,466,000). Circulation Improvement and Open Space Agreement Construction Fund. The Circulation Improvement and Open Space Agreement (CIOSA) is a development agreement between the City and The Irvine Company to finance expenditures relating to the construction and acquisition of certain public capital improvements. The CIOSA Construction Fund has been established to account for the construction proceeds and expenditures related to special assessment district, 95 -1. Projects in this fund total $240,000. i ■ Bonita Canyon Development Construction Fund. A Joint Powers Authority between the Newport-Mesa Unified School District, the Irvine Unified School District, and the City of Newport Beach was formed to finance school facility improve- ments and the acquisition and development of certain public improvements located in the Bonita Canyon area recently annexed by the City of Newport Beach. Financing proceeds will be derived from Community Facilities District (CFD) bonds which will be sold in the name of the JPA . This fund has been established to account for the City's portion of construction proceeds and expendi- tures related to the JPA and CFD 98 -1. Projects in this fund total $ 3,650,000. ■ 1998 -99 Capital Improvement Projects r r r r s r r r Street and Arterial Maintenance and Bonita Canyon Construction Development o 25 /o 15% Facility and Infrastructure Maintenance and Improvements 4% Other 9% Police Strategic Information and 800 MHz Park, Beach, and :reation Facility provements 4% Systems 4% Water Facility Improvements 9% Economic Development & Environmental 3% Sewer Facility Improvements 8% Conclusion Once again, the City has undertaken an ambitious and wide ranging capital improvement program. The projects are both significant and diverse, and will serve all areas of the City. Many of the projects have multi -year terms to completion. In those cases, only those phases of the projects scheduled during FY 1998 -99 are budgeted and appropriated this fiscal year. It is the City's policy to appropriate sufficient funds for all projects scheduled during the coming budget year. Ifprojects are not completed nor funds encumbered by fiscal year -end, the projects are reconsidered as part of the following fiscal year budget process. Bonita Canyon Conclusion 77 Sioewauc, Storm Street, Alley, Pavement Curb, Drain Bikeway, & Manage- & Gutter Improve- Parking Lot ment Replacement ments Improve- 12% Program 2% ments 4% 1 % Water Facility Improvements 9% Economic Development & Environmental 3% Sewer Facility Improvements 8% Conclusion Once again, the City has undertaken an ambitious and wide ranging capital improvement program. The projects are both significant and diverse, and will serve all areas of the City. Many of the projects have multi -year terms to completion. In those cases, only those phases of the projects scheduled during FY 1998 -99 are budgeted and appropriated this fiscal year. It is the City's policy to appropriate sufficient funds for all projects scheduled during the coming budget year. Ifprojects are not completed nor funds encumbered by fiscal year -end, the projects are reconsidered as part of the following fiscal year budget process. Bonita Canyon Conclusion 77 "sons ... . .. ..... 0, 11011110 4 . . . ... ....... .... . . .. .... . . .. ■ ■ ■ ■ s ■ s ■ ■ ■ ■ ■ ■ ■ in W U 9 2 S I 2 0 A CITY OF NEWPORT BEACH 1998 -99 RESOURCE ALLOCATION PLAN DESCRIPTION OF INTERNAL SERVICE FUNDS The City continues to provide for the financing of certain functions through the use of internal i service funds (ISF). The purpose of these funds is to facilitate the management of some types of f expenditures on a centralized, as opposed to decentralized (by department) basis, without losing the visibility of each Department's share of the overall cost. Each Department has been required . to budget for the cost of these functions at a pre - determined rate, as opposed to attempting to project actual costs at the Department level, which would be required if there was no ISF mechanism. Funds are then collected from each Department at the pre- determined rate by the Internal Service Fund during the course of the year. All actual expenditures for the function in question (for the City as a whole) are then made from the Internal Service fund. The City has established two Internal Service Funds, the Insurance Reserve Fund and the Equipment Maintenance and Replacement Fund. The Insurance Reserve Fund is used to pay all Workers' Compensation, Liability, Compensated Absences, and Disability expenses of the City. This includes insurance premiums, consultant fees, medical expenses, contract attorney costs, . payments for judgments and settlements, accumulated leave settlements, and all other expenses connected with this function. The amounts paid into this Fund by the individual Departments vary. Each Department's budget base for Liability expenses was established by examining a ten year history of claims and determining each Department's appropriate share, based on the nature of the claims themselves. That share was then used to establish each Department's percentage of the funding being set aside in the Insurance Reserve Fund for anticipated Liability expenses this year, and to address at least part of any reserve deficiencies. This year's contribution by departments, which constitutes revenue to the ISF, is projected to be $2,000,000. This should constitute sufficient resources to fund budgeted expenditures, as well as providing around $650,000 to offset accumulated deficiencies. Each Department's share of the City's anticipated Workers' Compensation expenses was determined by an analysis of claims history by labor class in Newport Beach as compared to the same information for the State as a whole. Based on this data, appropriate rates were established for each labor class in the City. These rates were then used to determine the budget base needed in each Department to accumulate the total anticipated Insurance Reserve Fund requirement to pay all Workers' Compensation claims and related expenses for this budget year (approximately $2,150,000). Similar to the situation with Liability, there is an accumulated deficit for Workers' Compensation. Therefore $2,500,000, or a projected excess of $350,000, is being collected. Departmental payments into the Insurance Reserve Fund for Compensated Absences are based on a percentage of salary. That percentage is set at a level which will accumulate a sufficient monetary base within the fund to accommodate current year expenses, and begin building a stronger reserve for the future. This year's contribution to the Fund for this purpose is budgeted at $1,090,000, which is more than double the prior year amount. U a 81 ■ Departmental Disability premium payments to the Internal Service Fund are likewise a . percentage of salary. The Equipment Maintenance and Replacement Fund is used to provide funding for the maintenance of almost all of the City's fleet of Rolling Equipment, and to accumulate "depreciation" funds for the eventual replacement of that equipment. Based on the City's maintenance experience, anticipated equipment life span, and projected replacement costs, rates were established for each class and type of equipment. These rates function much like vehicle rental rates from the perspective of the using Departments. Funds for replacement, on the one hand, and maintenance, on the other, remain segregated. Maintenance funds are used to fully fund the General Services Equipment Maintenance Division, including the Auto Parts Warehouse, and certain other General Services Department overhead expenses which are directly attributable to rolling equipment maintenance, but are contained in the budgets of other divisions. Each Department Budget unit's share of this cost, based on the equipment it has in service, is contained on line 8022 of the respective M &O budget sheets. Recommendations for rolling stock replacement are made by each Department to the City Manager through the General Services Director. The City Manager then includes his final recommendation for Equipment Replacement action to the City Council as part of the annual budget submission. Money accumulated in the Equipment Replacement portion of this Fund can only be used for equipment replacement unless specifically reprogrammed by the City Manager. Each Department Budget unit's "contributions" to this fund, based on the equipment it has in service, can be found on line 8024 of the respective M &O budget sheets. For Fiscal Year 1998 -99, City expenditures from Internal Service Funds are projected as follows: ■ Equipment Maintenance: $1,523,054 Equipment Replacement: $1,995,455 Compensated Absences: $1,090,000 Workers' Compensation: $2,143,208* ■ Disability Coverage: $ 312,809* S General Liability: $1,344,806* *Includes legal services, insurance premiums, contract administration, claims & settlements, and payments to providers of medical service. . I 82 ■ 2 w 83 FIXED ASSET SCHEDULE Schedule of General Municipal Property as of June 30, 1997 Year of Historical Description Acquisition Cost Civic Center City Hall 1948 1,341,003 Police Station 1973 2,138,517 Professional Building 1983 1,129,351 Fire Stations Balboa Boulevard 1962 109,802 Headquarters # 2 1952 479,534 Jamboree and Santa Barbara # 3 1971 595,597 Balboa Island # 4 1993 825,614 Corona del Mar # 5 1948 57,535 Irvine Avenue # 6 1958 102,866 ■ Marine ■ Lifeguard Headquarters 1965 163,987 Libraries ■ Balboa 1920 144,238 Corona del Mar 1958 148,295 Mariners 1963 151,727 Multipurpose Room at Mariners 1966 42,035 Central Library r Land 1992 7,400,000 Structures 1994 8,000,000 Warehouse 1973 77,028 American Legion Property 1929 127,285 Beacon Bay 1929 3,309,895 City Yard 1919 4,307,296 19th 1905 24,250 China Cove Lots 1952 36,522 N Street Beach Lots - 500,000 26th Street Parking 1965 38,390 Balboa Parking Lot 1925 319,818 . Palm Street Lot 1995 776,934 Ocean Front Parking Lot - 25,693 2 w 83 a 8 84 • Year of Historical Description Acquisition Cost Corona del Mar Beach Parking Lot 1957 159,470 Corona del Mar Beach Concession 1957 81,183 Corona del Mar Beach Restrooms 1957 70,996 15th Street Restrooms 1962 28,917 19th Street Restrooms 1935 2,000 , Washington Street Restrooms 1935 60,441 Balboa Pier Restrooms 1957 12,869 Newport Pier Restrooms 1958 36,211 West Newport Restrooms 1955 25,263 Orange and Seashore Restrooms 1976 55,800 Voluntary Action Center (VAC) 1919 120,976 Channel Place Park 1958 50,005 ■ Newport Island Park 1938 159,653 38th Street Park 1925 422,729 Cliff Drive Park 1960 699,478 Mariners Mile Park 1957 146,995 Galaxy Park 1962 60,000 Westeliff Park 1962 210,215 Las Arenas Park 1919 295,480 Lido Park - 123,335 Peninsula Park 1929 81,869 Eastbluff Park 1965 438,133 ■ Irvine Terrace Park 1960 491,842 Community Youth Center 1962 855,208 Begonia Park 1926 267,049 Buck Gully Beach Park 1926 127,687 Buffalo Hills Park 1969 839,309 Balboa Bay Club Land Site 1928 10 30th and Newport Parking Lot - 105,999 Boy Scout House 1958 316 Girl Scout House - 24,665 15th Street Pier 1968 9,710 Newport Pier 1922 186,745 Balboa Pier 1925 83,877 Little Island Bridge 1972 1,870 Harbor Hills View Park 1972 89,379 San Joaquin Hills Park 1972 388,454 . Balboa Island Park 1973 196,494 Cliff Drive View Park 1973 345,739 Harbor View Nature Park 1974 424,089 8 84 17 rR Year of Historical Description Acquisition Cost • Ensign View Park 1975 929,726 Balboa Island Park 1974 175,260 San Miguel Park 1983 488,291 Oil Well Facilities 1982 1,147,988 r Balboa Yacht Basin 1982 3,386,666 North Ford Park 1984 112,103 Kings Road View Park 1975 110,000 West Newport Triangle 1975 55,000 Senior Citizen Facility 1975 1,254,659 Mariners Mile Parking Lot 1976 614,250 Balboa Peninsula Lot 1976 47,250 West Newport Park 1977 975,772 Bayside Drive Park 1978 133,209 Spyglass Hill Park 1978 101,972 Inspiration Point 1979 881,990 Bonita Creek Park 1987 1,860,394 ■ 30th and Villa Parking Lot 1987 12,500 Galley Cafe 1988 44,100 West Newport Community Center 1988 1,581,459 ■ Lincoln Athletic Field 1988 614,568 Balboa Parking Lot 1994 885,133 . Bal. Pen. Entryway Park - Land 1997 103,970 Bob Henry Park - Land 1997 3,013,953 Bob Henry Park - lmprovemnts 1997 873,240 Total 59,557,125 Other Equipment 11,239,093 General Municipal Property Total 70,796,218_ rR m ■ ■ ■ ■ r ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ r' r. ■ ■ 6 G ,s �`w rtkllll t a'.. ,a FASMON ISLAND E RT Newport Inror Lion System Adm nwlwt vs cos Deportment Sept.-b., 1998 a 87 Income Property City of Newport Beach California Administrative Services Department 1 American Legion Hall, boat storage, slips 215 15th Street 2 Balboa Angling Club Clubhouse, dock 200 A Street 3 Balboa Bay Club Apts., dub, et al 1221 Coast Hwy West 4 Balboa Comm. Center Balboa Power Squadron rcnui ('^ra^^) 1714 Balboa Blvd. West 5 Boys & Girls Club Club & Gymnasium 2555 Visor del Om 6 Balboa Ferry perry loading & storage Palm Street 7 Balboa Pier Ruby's Immutam End of pier 8 Balboa Yacht Basin Slips & Mise•_ Harbor Island Drive 9 Balboa Yacht Club Tidelands 1801 Bayside Drive 10 Beacon Bay 72 Home Sim Harbor Island Ddve 11 City- County Dock Newport Ar h r Marina 3333 Coast Hwy We= 12 CDM Beach Food Concession State Beach 13 Girl Scout House Day camp 1700 Balboa Blvd. West 14 Harbor Island Leases Encroachments Harbor Island 15 Lido Bay Front Park, boat storage, slips lido Isle perimiter 16 Marina Park 58 mobile homes 1770 Balboa Blvd. West 17 Newport Pier Fisherman's Restaurant End of pier 18 Oil Operations Oil & Gas Well. Newport Shores 19 Radio Tower Antenna 949 West 16th Street 20 Telescopes Pay telescopes Balboa & Newport Piers 21 44th Street House Duplex 204 & 204 1/2 44th Street 22 38th & Lake Triangle Parking E RT Newport Inror Lion System Adm nwlwt vs cos Deportment Sept.-b., 1998 a 87 FIXED ASSET SCHEDULE Proprietary Fund Type Schedule of Structures, Improvements and Equipment as of June 30, 1997 Water Utility Mains Meters Wells Transmission Pipelines Pumping Stations Reservoirs: Big Canyon Spyglass Zone 2 & 3 16th Street San Joaquin Capitalized Interest Warehouse Total Structures and Improvements Equipment Total Water Utility Historical Accumulated Net Book Cost Depreciation Value $ 24,901,661 $ 17,349,301 $ 7,552,360 3,217,989 2,259,324 958,665 3,368,980 375,292 2,993,688 10,599,760 375,990 10,223,770 3,843,030 575,403 3,267,627 2,341,677 1,258,509 1,083,168 639,011 215,496 423,515 9,651,838 595,982 9,055,856 532,565 79,942 452,623 1,034,462 27,586 1,006,876 205,793 55,580 150,213 60,336,766 23,168,405 37,168,361 627,374 507,929 119,445 $ 60,964,140 $ 23,676,334 $ 37,287,806 Wastewater Utility Mains $ 26,870,950 $ 18,211,888 $ 8,659,062 Pumping Stations 5,724,643 4,626,549 1,098,094 Total Structures and Improvements Equipment Total Wastewater Utility Fleet Management Total Fleet It.] 32,595,593 22,838,437 9,757,156 43,797 37,628 6,169 $ 32,639,390 $ 22,876,065 $ 9,763,325 $ 9,482,502 $ 4,195,425 $ 5,287,077 ■ EQUIPMENT MAINTENANCE AND REPLACEMENT FUND ■ Schedule of Rolling Equipment Replacement (FY 1998 -99) Public Safety Departments Other Departments m Fire/Marine Department City Manager's Office Sedan, Electric (2) Grant Minivan $30,000 Station Wagon, Electric Grant Sub Total $30,000 Sedan, Mid -size (2) $36,000 Trucks, 1/4 ton 4 x 4 (3) $78,0 00 Administrative Services Department Sub Total $114,000 Sedan, Electric (2) Grant ■ Station Wagon, Electric Grant Police Department Station Wagon $24,000 Patrol/Traffic Sedans (9) $234,000 Van, 3/4 ton $23,00 0 S Station Wagons, 4 x 4 (3) $85,000 Sub Total $47,000 Detective Sedans (3) $64,000 ■ Motorcycles (5) $95,000 Building Department Court Van $31,000 Sedan, Electric (5) Grant Trucks, 1/4 ton 4 x 4 $25,000 Sedan, Mid -size $18,000 Minivan (2) $48,000 Sub Total $18,000 Truck, 1/2 ton $23,00 0 Sub Total $605,000 Community Services . Truck, 112 ton $22,000 Trailer $2,500 Sub Total $24,500 ■ PUBLIC SAFETY TOTALS $719,000 General Services Department ■ Sedan, Electric (2) Grant Station Wagon, Electric (2) Grant Pump $32,000 Van, 1/2 ton $21,000 Trucks, 3/4 ton Utility Body $26,000 Truck, 3/4 ton $22,000 Truck, 1 ton dump body $31,000 Transfer Trailer $54,000 Refuse Truck (Lease/Purchase $ $30,500 Trailer $2,500 Truck, 1 ton stakebed crew cab $30,000 Sub Total $249,000 Public Works . Sedan, Electric (2) Grant Trucks, 1/4 ton (3) $51,000 Truck, 1/2 ton $21,000 . Truck, 3/4 ton extended cab $23,000 Trucks, 3/4 ton Utility Body $26,000 Vactor Truck (Lease/Purchase $: $52,750 Station Wagon, 4 x 4 $27,000 Sedan, Mid -Size $18,000 Sub Total $218,750 OTHER DEPARTMENT TOTALS $587,250 ■ GRAND TOTAL ALL DEPARTMENTS $1,306,250 m N CITY OF NEWPORT BEACH 1998 -1999 RESOURCE ALLOCATION PLAN ROLLING STOCK AND AIRCRAFT IN SERVICE a 90 0 Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 1998 -99 1998 -99 1996 -97 1997 -98 1997 -98 Projected Projected Final Changes & Final Changes & Final General City Operations Inventory Adjustments Inventoro Adjustments Inventory Pass Cars 94 -1 93 +3 96 Jeeps 7 -1 6 0 6 Motorcycles 16 0 16 0 16 Trucks 119 -1 118 +1 119 Fire Trucks 11 0 11 0 11 Loadpackers 23 -1 22 0 22 Street Sweepers 6 1 7 0 7 Tractors and Graders 5 -1 4 0 4 Backhoes and Loaders 6 0 6 0 6 Beach Cleaners 2 +1 3 0 3 Trailers 28 -2 26 0 26 Trailer, Office 2 0 2 0 2 . Special Equipment 27 -11 16 +1 17 Total General City Operations 346 -16 330 +5 335 Utility Enterprise Passenger Cars 5 0 5 0 5 Trucks 37 0 37 0 37 Tractors and Graders 2 0 2 0 2 S Backhoes and Loaders 6 0 6 0 6 Trailers 11 0 11 0 11 Special Equipment 15 0 15 0 15 ■ Total Utility Enterprise* 76 0 76 0 76 GRAND TOTAL 422 -16 406 5 411 • * Includes vehicles in both the Water and Wastewater Sections a 90 0 s GENERAL CITY GOVERNMENT City Council City Clerk City Manager Deputy City Manager Personnel City Attorney Finance Administrative Services Telecommunications Total PUBLIC SAFETY Police Fire Marine Fire and Marine Total 0.00 0.00 0.00 0.00 0.00 0.00 3.00 3.00 3.00 2.00 3.00 3.00 2.00 2.00 4.00 4.00 4.00 4.00 2.00 2.00 0.00 0.00 0.00 0.00 5.00 5.00 0.00 0.00 0.00 0.00 4.00 3.00 5.00 5.00 6.00 6.00 39.00 35.00 0.00 0.00 0.00 0.00 0.00 0.00 46.00 48.00 49.00 50.00 2.00 2.00 0.00 0.00 0.00 0.00 57.00 52.00 58.00 59.00 62.00 63.00 210.00 203.00 206.00 209.00 212.00 216.00 109.00 104.00 0.00 0.00 0.00 0.00 18.00 18.00 0.00 0.00 0.00 0.00 0.00 0.00 120.00 122.00 124.00 124.00 337.00 325.00 326.00 331.00 336.00 340.00 a 0 91 COMMUNITY DEVELOPMENT Planning 20.00 18.00 17.00 12.00 15.00 15.00 Building 19.00 18.00 17.00 20.00 21.00 21.00 Total 39.00 36.00 34.00 32.00 36.00 36.00 PUBLIC WORKS Public Works 29.00 29.00 0.00 0.00 0.00 0.00 Utilities - Electrical 5.00 4.00 0.00 0.00 0.00 0.00 Public Works and Utilities 0.00 0.00 32.00 33.00 33.00 33.00 General Services 148.00 141.00 123.00 125.00 123.00 120.00 Total 182.00 174.00 155.00 158.00 156.00 153.00 COMMUNITY SERVICES ■ Library 38.00 35.00 33.00 32.00 32.00 32.00 Administration 2.00 3.00 2.00 2.00 2.00 2.00 Recreation 11.00 10.00 8.00 8.00 8.00 8.00 . Senior Citizens 4.00 4.00 4.00 4.00 4.00 4.00 Arts & Cultural 0.00 0.00 0.00 0.00 0.00 1.00 Total 55.00 52.00 47.00 46.00 46.00 47.00 BALBOA YACHT BASIN 1.00 1.00 1.00 1.00 1.00 1.00 ■ WATER ENTERPRISE FUND 32.00 33.00 30.00 31.00 31.00 31.00 SEWER ENTERPRISE FUND 11.00 11.00 11.00 11.00 11.00 11.00 • TOTAL PERMANENT EMPLOYEES 714.00 684.00 662.00 669.00 679.00 682.00 a 0 91 N (1) Financing information was not available at the time of this report. ■ ■ ■ 92 N Debt Service Estimates . 1998 -99 1999 , Original Balance Balance Total Principal Issuance 9115/19 Additions (I) Deletions 6/30/98 Payments Interest Paid to Date Library Certificates of Participation 7,500,000 6,780,000 (165,000) 6,615,000 584,085 419,085 885,000 Balboa Marina Loan 3,457,930 2,703,948 (114,694) 2,589,254 236,372 121,678 868,676 Water Revenue Bonds 17,100,000 13,645,000 (955,000) 12,690,000 1,690,209 735,209 4,410,000 Computer Leases 4,319,776 3,585,683 (666,950) 2,918,733 852,888 185,938 1,401,043 Other Office Equipment Leases 157,598 44939 (12,819) 32,120 16,396 3,577 125,478 Rolling Stock Leases 3,113,866 1,289,369 385,000 (454,475) 1,219,894 662,196 207,721 1,893,972 ■ CIOSA Series A 7,500,000 6,090,000 (40,000) 6,050,000 438,255 398,255 1,450,000 CIOSA Series B 9,335,000 9,120,000 (50,000) 9,070,000 598,578 548,578 265,000 Bonita Canyon Development 14,250,000 14,250,000 - ■ Total Debt Service 52,484,170 43,258,939 14,635,000 (2,458,938) 55,435,001 5,078,979 2,620,041 11,299,169 (1) Financing information was not available at the time of this report. ■ ■ ■ 92 N N Glossary Accrual Basis - A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. Activity - Departmental efforts which contribute to the achievement of a specific set of program objectives; the smallest unit of the program budget. Ackerman Donation Fund - Used to account for the receipt and disbursement of funds received from the Ackerman Trust. These funds are split between the City and the University of California, Irvine. The City's portion must be used for library and scholarship purposes. Ad Valorem Taxes - Commonly referred to as property taxes, are levied on both real and personal property according to the property's valuation and the tax rate. ■ Air Quality Management District (AQMD) Fund - Used to account for revenues received from the South Coast Air Quality Management District restricted for the use of reducing air pollution. Appropriation - A legal authorization to incur obligations and to make expenditures for specific purposes. Assessed Valuation - The valuation set upon real estate and certain personal property by the Assessor as a basis for levying property taxes. . Assessment District Fund - Used to account for the receipt and expenditure of funds received from 1911 Act and 1915 Act Assessment Districts for capital improvement projects. Authorized Positions - Employee positions, which are authorized in the adopted budget, to be filled during the year. Available (Undesignated) Fund Balance - This refers to the funds remaining from the prior year which are available for appropriation and expenditure in the current year. Bond Refinancing - The payoff and re- issuance of bonds, to obtain better interest rates and/or bond conditions. Budget - A plan of financial activity for a specified period of time (fiscal year or biennium) indicating ■ all planned revenues and expenses for the budget period. . Budgetary Basis - This refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash, or modified accrual. ■ Budget Calendar - The schedule of key dates which a government follows in the preparation and adoption of the budget. 0 93 0 Budgetary Control - The control or management of a government in accordance with the approved • budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Building Excise Tax Fund - Used to account for revenues received from builders or developers on building or remodeling projects within the City. Expenditures from this fund are used exclusively for public safety, libraries, parks, beaches, or recreational activities. CAFR - Comprehensive Annual Financial Report prepared and audited at the end of each fiscal year. Cannery Village Enterprise Fund - Used to account for the revenues and expenses of operating the Cannery Village parking facility. Capital Assets - Assets of significant value and having a useful life of several years. Capital assets are ■ also called fixed assets. ■ Capital Budget - The appropriation of bonds or operating revenue for improvements to facilities, and other infrastructure. Capital Improvements - Expenditures related to the acquisition, expansion or rehabilitation of an element of the government's physical plant; sometimes referred to as infrastructure. Capital Improvement Fund - Used to account for the receipt and expenditure of City funds specifically , identified for capital improvement projects. Capital Improvements Program (CIP) - A plan for capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the government's long -term needs. Capital Outlay - Fixed assets which have a value of $500 or more and have a useful economic lifetime of more than one year; or, assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. . Capital Project - Major construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increase their useful life. Also called capital improvements. Capital Reserve - An account used to segregate a portion of the government's equity to be used for future capital program expenditures. The amount of capital reserve is roughly equal to the. ■ government's annual equipment depreciation and an amount identified as being needed for future capital acquisition. Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or ■ decreased. L-I 94 . 0 • Charges for Services - Those charges levied to individuals or organizations for the use or consumption of services provided by the City. CIOSA Construction Fund - Used to account for the receipt and expenditure of funds for the Circulation Improvement and Open Space Agreement ( CIOSA). The improvements include street and frontage improvements. . Circulation and Transportation Fund - Used to account for fair share revenues collected from developers and restricted for capital improvement projects meeting the circulation element of the City's ■ General Plan. Combined Transportation Fund - Used to account for the revenues and expenditures of funds ■ received from the Orange County Combined Transportation Funding Program. Expenditures from this fund are used exclusively for transportation related purposes. Community Development Block Grant (CDBG) Fund - Used to account for revenues and expenditures 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. 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. ■ Contractual Services - Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services. Contributions Fund - Used to account for revenues received from other government agencies or . private developers and expended for specific street or highway construction projects. Cost -of- living Adjustment (COLA) - An increase in compensation based on the effect of inflation. Debt Service - The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. Deficit - The excess of an entity's liabilities over its assets or the excess of expenditures or expenses . over revenues during a single accounting period. ■ Department - The basis organizational unit of government which is functionally unique in its delivery of services. 7-1 U 0 95 0 Depreciation - Expiration in the service life of capital assets attributable to wear and tear, deterioration, ■ action of the physical elements, inadequacy or obsolescence. Development Fees - Those fees and charges generated by building, development and growth in a community. Included are building and street permits, development review fees, and zoning, platting and subdivision fees. Disbursement - The expenditure of moneys from an account. ■ Distinguished Budget Presentation Awards Program - A voluntary awards program administered by the Government Finance Officers Association to encourage governments to prepare effective budget documents. Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government's share of costs for Social ■ Security and the various pension, medical, and life insurance plans. 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. Enterprise Fund — Used to account for City operations that are financed and operated in a manner similar to private business enterprises. The objective of segregating activities of this type is to identify the costs of providing the services, and to finance them through user charges. Entitlements - Payments to which local governmental units are entitled, pursuant to an allocation formula determined by the agency providing the moneys, usually the state or the federal government. Environmental Liability Fund - Used to account for solid waste fees restricted for mitigation of future environmental liability relating to the handling of solid waste. Equipment Fund - Used to account for the cost of maintaining and replacing the City's rolling stock fleet and the rental of the fleet to operating departments. Expenditure - The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service or settling a loss. Expense - Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Fiscal Policy - A government's policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed ■ upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year - A twelve -month period designated as the operating year for accounting and budgeting purposes in an organization. 96 . ■ Fixed Assets - Assets of long -term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. Full -time Equivalent Position (FTE) - A part -time position converted to the decimal equivalent of a full -time position based on 2,080 hours per year. For example, a part-time typist working for 20 hours per week would be the equivalent to .5 of a full -time position. Function - A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety). Fund - A fiscal entity with revenues and expenses which are segregated for the purpose of carrying out a specific purpose or activity. . Fund Balance - The excess of the assets of a fund over its liabilities, reserves, and carryover. GAAP - Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. General Fund - Used to account for fiscal resources which are: a) dedicated to the general government operations of the City, and b) not required to be accounted for in another fund. General Obligation (G.O.) Bond - This type of bond is backed by the full faith, credit and taxing power of the government. Goal - A statement of broad direction, purpose or intent based on the needs of the community. A goal . is general and timeless. Grants - A contribution by a government or other organization to support a particular function. Grants ■ may be classified as either operational or capital, depending upon the grantee. ■ Hourly - An employee who fills a temporary or short-term position. Such employees provide contingency staffing for government operations during peak workloads, or to address temporary staffing needs. Hourly employees are paid on a per -hour basis, and receive limited benefits. Indirect Cost - A cost necessary for the functioning of the organization as a whole, but which cannot . be directly assigned to one service. Infrastructure - The physical assets of a government (e.g., streets, water, sewer, public buildings and ■ parks). Insurance Reserve Fund - Used to account for the City's self insured general liability and workers' compensation program as well as the City's accumulated liability for Compensated Absences. a 2 97 Interfund Transfers - The movement of moneys between funds of the same governmental entity. • 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 central pool. Lapsing Appropriation - An appropriation made for a certain period of time, generally for the budget year. At the end of the specified period any unexpected or unencumbered balance lapses or ends, unless otherwise provided by law. Levy - To impose taxes for the support of government activities. Line -item Budget - A budget prepared along departmental lines that focuses on what is to be bought. E 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. Narcotics Asset Forfeiture (NAF) Fund - Established to account for all revenues resulting from the I. 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. Net Budget - The legally adopted budget less all interfund transfers and interdepartmental charges. Nominal Dollars - The presentation of dollar amounts not adjusted for inflation. Adjusting for inflation • would be done to reflect the real purchasing power of money today. . Object of Expenditure - An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and furniture. ■ Objective - Something to be accomplished in specific, well defined, and measurable terms and that is achievable within a specific time frame. . Obligations - Amounts which a government may be legally required to meet out of its resources. They. . include not only actual liabilities, but also encumbrances not yet paid. Operating Revenue - Funds that the government receives as income to pay for ongoing operations. It ■ includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day -to -day services. ff 98 ■ 0 • Operating Expenses - The cost for personnel, materials and equipment required for a department to function. Output Indicator - A unit of work accomplished, without reference to the re sources required to do the work (e.g., number of permits issued, number of refuse collections made, or number of burglary arrests i made). Output indicators do not reflect the effectiveness or efficiency of the work performed. Pay-as-you-go Basis - A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing. Performance Budget - A budget wherein expenditures are based primarily upon measurable performance of activities and work programs. Performance Indicators - Specific quantitative and qualitative measures of work performed as an . objective of specific departments or programs. Performance Measure - Data collected to determine how effective or efficient a program is in ■ achieving its objectives. . Personal Services - Expenditures for salaries, wages, and fringe benefits of a government's employees. Prior -Year Encumbrances - Obligations from previous fiscal years in the form of purchase orders, ;I contracts or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated. Program - A group of related activities performed by one or more organizational units for the purpose ■ of accomplishing a function for which the government is responsible. Program Budget - A budget which allocates money to the functions or activities of a government . rather than to specific items of cost or to specific departments. . Program Performance Budget - A method of budgeting whereby the services provided to the residents are broken down in identifiable service programs or performance units. A unit can be a department, a division, or a workgroup. Each program has an identifiable service or output and objectives to effectively provide the service. The effectiveness and efficiency of providing the service by the program is measured by performance indicators. Program Revenue (Income) - Revenues earned by a program, including fees for services, incense and permit fees, and fines. Purpose - A broad statement of the goals, in terms of meeting public service needs, that a department is organized to meet. 0 99 M Reserve - An account used either to set aside budgeted revenues that are not required for expenditure in • the current budget year or to earmark revenues for a specific future purpose. . Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Resources - Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. ■ Revenue - Sources of income financing the operations of government. a Revenue Bond - This type of bond is backed only by the revenues from a specific enterprise or project, such as a hospital or toll road. a Secured Property Tax — The ad valorem tax on real property (land and improvements). ■ Service Level - Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload. . SLESF -COPS Fund — Used to account for the proceeds of the State Grant that provides funds for additional law enforcement personnel. Source of Revenue - Revenues are classified according to their source or point of origin. I� Special Assessment Fund - Used to account for funds received from affected property owners and payable to holders of 1911 Act, 1915 Act and other special assessment bonds. State Gas Tax Fund - Accounts for all State Gas Tax related revenues and expenditures, including . street repair, construction, and maintenance. State law requires that these funds be used exclusively for maintenance of the street and highway system. . Supplemental Appropriation - An additional appropriation made by the governing body after the budget year has started. ■ Supplemental Requests - Programs and services which departments would like to have added (in priority order) over their target budget, or if revenue received is greater than anticipated. Target Budget - Desirable expenditure levels provided to departments in developing the coming year's. . recommended budget. Based on the prior year's adopted budget, excluding one -time expenditures, projected revenues, and reserve requirements. Tax Levy - The resultant product when the tax rate per one hundred dollars is multiplied by the tax • base. N 100 ■ 0 • Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against ■ particular persons or property for current or permanent benefit, such as special assessments. Tide and Submerged Land Fund - Used to account for all revenues and expenditures related to the operation of the City's tidelands, including beaches and marinas. . Transfers In /Out - Amounts transferred from one fund to finance the services for the recipient fund. . Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes. ■ Unreserved Fund Balance - The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation. Unsecured Property Tax — The property tax on unsecured property such as business inventory or moveable equipment. • User Charges - The payment of a fee for direct receipt of a public service by the party who benefits ■ from the service. Variable Cost - A cost that increases /decreases with increases /decreases in the amount of service provided such as the payment of a salary. Wastewater Enterprise Fund - Used to account for the activities associated with providing sewer services by the City to its users. MWater Enterprise Fund - Used to account for the activities associated with the transmission and distribution of potable water by the City to its users. ■ Working Cash - Excess of readily available assets over current liabilities. Or cash on hand equivalents which may be used to satisfy cash flow needs. ■ Workload Indicator - A unit of work to be done (e.g., number of permit applications received, the number of households receiving refuse collection service, or the number of burglaries to be investigated). ■ Work Years - The amount of personnel resources required for a program expressed in terms of the "full -time equivalent" number of employees. One "work year" is equal to one full -time, year -round employee. For most categories, this equals 2,080 hours year (40 hours per week times 52 weeks). The . number of hours a part-time employee is budgeted to work during the year is divided by 2,080 to arrive at the equivalent number of "work years" for the position. 0 0 101