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Resource Allocation Plan 2009
i .� w la Yii .Ji •r' �����.,a. s Agog 1-0 do IF MAN m F 000 @so a Hill _]REIAA- City of Newport Beach Fiscal Year 2008 -2009 Resource Allocation Plan Clnwr Plano In, f+rc&ff jfi 4ff.-n NEWPORT BEACH, CALIFORNIA RESOURCE ALLOCATION PLAN o� F v woo0 FISCAL YEAR 2008 -2009 :* �4p o v: Prepared for the Newport Beach City Council: Mayor Edward D. Selich Mayor Pro Tem Leslie Daigle Council Member Keith D. Curry Council Member Nancy Gardner Council Member Michael E Henn Council Member Steve Rosansky Council Member Don Webb Introduction 4 City Officials 5 City Manager's Transmittal Letter An introductory letter from the City Manager 6 Budget Overview Highlights of the budget and presentation of the key issues and challenges 10 User's Guide An explanation of the City's annual budget process and related City policies 15 City Facilities & Locations Map 18 Organization Chart 19 Organizational Values Summaries 22 Revenue Summary Historical & projected revenues by category 25 Expenditures by Fund Historical & proposed operating expenditures by fund 26 Operating Expenditures by Department & Type 27 Operating Expenditures -All Funds Presented by department and account 32 Summary of Estimated 2007 -08 Year End Balances 35 Summary of Estimated 2008 -09 Year End Balances 38 Projected Fund Transfers, All Funds Department Budgets An overview of each department budget, presented by function General Government 44 City Council 46 City Clerk 48 City Manager 52 Human Resources 56 City Attorney 58 Administrative Services Public Safety 64 Police Department 68 Fire Department Table of Contents FISCAL YEAR 2008 -2009 Department Budgets (continued) Community Development 74 Planning Department 78 Building Department Public Works 84 General Services 90 Public Works 94 Utilities Community Services 98 Library Services 102 Recreation & Senior Services Other Budgets An overview of budgets for funds, projects and activities that are not included in the department budgets 108 Description of Internal Service Funds 110 Debt Service & Other Activities 114 Capital Improvements An overview of the capital improvement program which includes improvements and major maintenance to the City's facilities and infrastructure Appendices 120 Tide & Submerged Land Fund 121 Capital Asset Schedule Presented as of June 30, 2007, the last audited fiscal year 125 Equipment Maintenance & Replacement Fund A schedule of rolling equipment replacement for FY 2008 -09 126 Rolling Stock in Service A history of rolling stock in service 127 Three -Year Comparison of Full -Time & Part -Time Positions 128 Historical Capital Projects Spending 130 Glossary of Fund Descriptions & Accounting Terms 1 NEWPORT BEACH CITY OFFICIALS CITY COUNCIL L to R: Council Members Michael F. Henn and Keith D. Curry, Mayor Edward D. Selich, Council Members Steven Rosansky, Nancy Gardner and Don Webb, and Mayor Pro Tern Leslie Daigle L to R: City Manager Homer Bludau, City Attorney Robin Clauson and City Clerk LaVonne Harkless Sharon Wood ...... Dave Kiff .............. Dennis C. Danner Jay Elbettar ......... Steve Lewis......... Mark Harmon....... Barbara Ramsey. Cynthia Pirtle....... David Lepo .......... John Klein............ Steve Badum....... Laura Deitweiler.. Steve Myrter........ 0 .... Assistant City Manager /Director of Community & Economic Development ............................... ............................... ......................Assistant City Manager ..... ............................... .................Administrative Services Director /Treasurer ............................................................... ............................... Building Director .......................................................................... ............................... Fire Chief .... .... ..................... ................... .................:............. General Services Director .............................................. ............................... Human Resources Director .................................................. ............................... Library Services Director .............................................................. ............................... Planning Director .............................................. ............................... .........................Police Chief ....................................................... ............................... Public Works Director ............................. ............................... Recreation & Senior Services Director ........................................... ............................... ......................Utilities Director CITY OF NEWPORT BEACH Honorable Mayor Selich and City Council Members City of Newport Beach 3300 Newport Boulevard Newport Beach, California 92663 Dear Mayor Selich and Council Members. As directed by the Newport Beach City Charter, it is my pleasure to submit the 2008 -2009 City Budget to you. As you know, the Budget is a plan of financial activity for the fiscal year that starts July 1, 2008 and ends June 30. 2009, The Budget is contained in three major volumes: • Resource Allocation Plan – This document provides a reader - friendly version of the Budget and Capital improvement Plan. • Budget Detail — This document provides revenue estimates and line by line proposed expenditures for operations and maintenance of City services. • Capital Improvement Program or "CIP" – This document provides a description of the significant capital projects and infrastructure improvements planned for Fiscal Year 2008 -09. To assist readers In the review of the documents, we have included a Users Guide and a Glossary of Terms within the Resource Allocation Plan. The Users Guide includes a description of the Budget process, how the Budget is administered after adoption, and a description of the various funds utilized by the City to properly account for its revenues and expenditures. Readers will find the Glossary of Terms at the and of the Resource Allocation Plan. This Glossary defines many of the terms used in governmental accounting within budgets, Including a definition of each fund used by the City. I have summarized the Information within the Budget – as well as how the Budget meets the goals and priorities of the City Council – In a Budget Overview that follows this tatter. This Overview is intended to provide background and supporting information for review of the budget itself. The development of the annual budget takes an enormous amount of staff time and effort, and has to be completed within a compressed timeline. My sincere appreciation is extended to the City Council for their leadership and continued support; and, to all department directors, division managers, and departmental budget lia €sons for their contributions. Special recognition Is extended to staff members in the Administrative Services Department and the 'Public Works Department for providing overall coordination of the budget development and document production. Sincerely, Homer L. Bludau City Manager City Hall • 3300 Newport Boulevard • Post Office Box 1768 Newport Beach Califomia 92658 -8915 • www.city.newport- beach.ca.us A Budget Overview The budget of the City of Newport Beach is intended to be a reflection of the City policies, goals, and priorities. It communicates to citizens and staff what resource allocation decisions have been made. The City Council established seven new priorities in January 2008 and five priorities were kept from 2007. The Fiscal Year 2008 -09 budget is based upon these twelve priorities: Priority (in random order) Program /Project FY 09 Budget Allocation New City Hall Design services CIP $3.0 million Facility Financing Plan Planning document Determined by roject Group Homes /Code Enforcement Staffing and contract assistance $400,000 in the City Attorney's Office, in the Code and Water Quality Division of the City Manager's Office, and in Park Patrol funding in the Recreation and Senior Services Department. Water Quality Master Plan Buck Gully Stabilization and $2.3 million ($1.2 million of City Flood Control project (CIP) funds and $1.1 million of Proposition 50 Water Quality Bond Grant funds Newport Coast Runoff Reduction $470,000 ($200,000 of City funds project (CIP) and $270,000 of Proposition 50 Water Quality Bond Grant funds) Smart Controller (irrigation) $325,000 program Benchmarking To be determined To be determined Banning Ranch Possible appraisal To be determined Improving Traffic Flows Neighborhood Traffic $150,000 Management Improvements CIP Traffic Signal Modernization, $862,500 Phase 2 Jamboree Road CIP Irvine Avenue Realignment CIP $1,805,200 Implement Airport Policy Consultants $60,000 Go Local stud $100,000 Corridor cities expense $15,000 Align policies /codes with the LCP Certification $75,000 General Plan Economic Development Studies $40,000 Parks /Recreational Facilities Sunset Ridge Park $800,000 (plus $1,571,250 for final land acquisition payment) Improve Public Communications Web site improvements $100,000 Mailing for eight newsletters $140,000 Update Fees to ensure cost Potential Revenue $3,500,000 recovery GENERAL FUND vs. TOTAL BUDGET. The General Fund is the key operating fund within the City's budget. The General Fund is used to account for discretionary revenues and expenditures while all other funds are used to account for enterprise activities, internal service activity, major capital improvement projects and special revenue sources that are otherwise restricted for specific purposes. Enterprise funds include the activities of the Water and Wastewater operations. Internal service funds are essentially internal cost centers used to account for centralized activities including claims management, equipment replacement, compensated absences and post employment medical benefits. Capital project funds account for major facility improvements, such as the new City Hall and Sunset Ridge Park. Special revenue funds include gas tax revenues, Measure M taxes and revenues generated from tidelands just to name a few. For the purposes of this overview, enterprise activity, special revenue sources and major capital improvement funds are segregated from General Fund activity and are summarized as "All Other Funds." REVENUE OUTLOOK. We are projecting FY 2008 -09 General Fund revenues at $153.4 million. This is an increase of 3.8% from our revised FY 2007 -08 revenue estimate of $147.7 million and is primarily due to an estimated increase in property tax revenues of $4.0 million or 5.5 %. Property tax revenues, estimated to be $77.1 million in FY 2008 -09, account for approximately 50% of total General Fund revenues. Sales tax and Uniform Transient Occupancy tax are the next largest component of the City's General Fund revenue with a FY 2008 -09 estimate of $35.6 million combined. The table below highlights some of the areas of change and projected change in General Fund revenues and all other revenues: Revenue Total Property Taxes Taxes Other than Property Licenses and Permits Intergovernmental Charges for Services Fines, Forfeitures & Penalties Use of Money and Property Other Revenue Total General Fund Revenue All Other Revenue Total City Revenue Less Internal Premiums Total City Revenue Net of Internal Charges Total City revenues, excluding internal premiums, are expected to increase 5.36% from revised projections for FY 2007 -08 to $208.5 million. A significant one -time special revenue source is an estimated $7.5 million contribution from the Orange County Redevelopment Agency for a utility undergrounding project in the recently annexed Santa Ana Heights area. Funding from the State of California Arterial Highway Rehabilitation Program is dropping from an estimated $1.2 million in FY 2007 -08 to only $400,000 in FY 2008 -09, however funding levels for that program have always fluctuated. At the same time, we anticipate receiving almost $1.4 million from the State in Proposition 1 B Transportation funding. Proposition 1 B provides cities and counties with funding for maintenance and improvements of transportation facilities. Total revenues from outside sources are estimated to be approximately $225.1 million. For a complete summary of FY 2008- 09 proposed revenue, please refer to page 22. 2007 -08 2007 -08 2008 -09 Change from Adopted Budget Amended Budget Proposed Budget Amended $ 70,493,414 $ 73,083,538 $ 77,092,919 5.49% $ 39,591,655 $ 41,371,520 $ 43,668,227 5.55% $ 2,898,343 $ 3,876,320 $ 3,044,553 - 21.46% $ 6,336,272 $ 2,351,022 $ 2,359,080 0.34% $ 13,473,234 $ 14,093,302 $ 14,480,555 2.75% $ 3,580,338 $ 3,593,500 $ 3,559,756 -0.94% $ 8,281,363 $ 8,489,866 $ 8,495,802 0.07% $ 2,841,354 $ 913,025 $ 670,715 - 26.54% $ 147,495,972 $ 147,772,093 $ 153,371,607 3.79% $ 63,988,515 $ 66,262,896 $ 71,736,757 8.26% $ 211,484,487 $ 214,034,989 $ 225,108,364 5.17% $ (15,731,431) $ (16,105,113) $ (16,575,822) 2.92% $ 195,753,056 $ 197,929,876 $ 208,532,542 5.36% Total City revenues, excluding internal premiums, are expected to increase 5.36% from revised projections for FY 2007 -08 to $208.5 million. A significant one -time special revenue source is an estimated $7.5 million contribution from the Orange County Redevelopment Agency for a utility undergrounding project in the recently annexed Santa Ana Heights area. Funding from the State of California Arterial Highway Rehabilitation Program is dropping from an estimated $1.2 million in FY 2007 -08 to only $400,000 in FY 2008 -09, however funding levels for that program have always fluctuated. At the same time, we anticipate receiving almost $1.4 million from the State in Proposition 1 B Transportation funding. Proposition 1 B provides cities and counties with funding for maintenance and improvements of transportation facilities. Total revenues from outside sources are estimated to be approximately $225.1 million. For a complete summary of FY 2008- 09 proposed revenue, please refer to page 22. EXPENDITURE OUTLOOK. The General Fund contains expenditures for all operating City departments except for the Harbor Resources Division within the City Manager Department and the Oil and Gas Division of the Utilities Department which are funded through Tidelands, and the Water and Wastewater Divisions within the Utilities Department. The General Fund is usually the most discussed fund and is generally of most interest to residents. In 2008 -09, the proposed General Fund expenditures, including General Fund capital improvements and debt service for the land acquisition for Sunset Ridge Park, total $157.2 million, an increase of $2.66 million or 1.72% from the amended FY 2007 -08 General Fund budget. This increase is primarily due to the cost of providing public safety services. Total proposed City expenditures in 2008 -09, including debt service and capital projects, is $258.5 million. Excluding internal service premiums charged to fund insurance reserves, equipment maintenance and replacement, and post employment medical benefits, total expenditures are proposed to be approximately $241.9 million. The budget shortfall between total external revenues and expenditures is due to the timing of Capital Improvement Project (CIP) revenues and expenditures. CIP projects often span one or more fiscal years. Of the $241.9 million of proposed expenditures in fiscal year 2008 -09, a total of $22.6 million CIP projects are estimated to be rebudgeted from a prior fiscal year because the project was delayed or is only partially completed. These funds are reserved in a Capital Appropriations reserve, but when the appropriation is carried forward to the following year, this re- appropriation causes expenditures to exceed current yearrevenues. Excluding CIPs and internal charges, the total FY 2008 -09 operating budget is proposed at $187.5 million. This represents a 2.0% increase from the 2007 -08 amended budget and is primarily due to increased salaries and benefit costs as approved by Council. F:3 2007 -08 2007 -08 2008 -09 Change Original Amended Proposed from Function and Activities Budget Budget Budget Amended GENERAL FUND BUDGET General Government $ 13,492,064 $ 14,631,774 $ 14,927,441 2.02% Public Safety $ 71,437,831 $ 73,174,507 $ 76,312,502 4.29% Community Development $ 7,261,318 $ 9,091,648 $ 8,741,673 -3.85% Public Works $ 28,982,445 $ 29,799,027 $ 30,185,709 1.30% Community Services $ 12,031,757 $ 13,495,645 $ 13,637,991 1.05% Debt Service $ - $ 1,642,500 $ 1,571,250 -4.34% Total General Fund Operating Budget $ 133,205,415 $ 141,835,101 $ 145,376,566 2.50% General Fund CIPs $ 11,180,795 $ 12,721,678 $ 11,835,815 -6.96% Total General Fund Budget $ 144,386,210 $ 154,556,779 $ 157,212,381 1.72% TOTAL CITY BUDGET Total Operating Budget $ 172,334,677 $ 183,856,699 $ 187,547,387 2.01% Total CIP Budget $ 41,471,819 $ 43,925,093 $ 70,922,650 61.46% Total City Budget $ 213,806,496 $ 227,781,792 $ 258,470,037 13.47% Less Internal Charges $ (15,731,431) $ (16,575,822) $ (16,575,822) 0.00% Total City Budget Net of Internal Charges $ 198,075,065 $ 211,205,970 $ 241,894,215 14.53% Total proposed City expenditures in 2008 -09, including debt service and capital projects, is $258.5 million. Excluding internal service premiums charged to fund insurance reserves, equipment maintenance and replacement, and post employment medical benefits, total expenditures are proposed to be approximately $241.9 million. The budget shortfall between total external revenues and expenditures is due to the timing of Capital Improvement Project (CIP) revenues and expenditures. CIP projects often span one or more fiscal years. Of the $241.9 million of proposed expenditures in fiscal year 2008 -09, a total of $22.6 million CIP projects are estimated to be rebudgeted from a prior fiscal year because the project was delayed or is only partially completed. These funds are reserved in a Capital Appropriations reserve, but when the appropriation is carried forward to the following year, this re- appropriation causes expenditures to exceed current yearrevenues. Excluding CIPs and internal charges, the total FY 2008 -09 operating budget is proposed at $187.5 million. This represents a 2.0% increase from the 2007 -08 amended budget and is primarily due to increased salaries and benefit costs as approved by Council. F:3 I am recommending some personnel changes that result in the addition of one full -time position. Positions deleted: • One Office Assistant — General Services • One Maintenance Worker I — General Services, Street Maintenance Crew • One Maintenance Worker I — General Services, Concrete Maintenance Crew • Two Equipment Operator II — General Services (related to Council- approved contract for outsourcing refuse transfer operations) Positions added: • One Assistant City Attorney • One Library Assistant — CdM Branch Library • Change one part-time (.75 FTE) Library Clerk to full -time — Mariners Branch Library • Change part -time (.75 FTE) Lead Park Patrol Officer to full -time • One Department Assistant - Human Resources • One Permit Technician - Building The approval of these changes will bring our total full -time position count to 828 and 137.55 full - time equivalents (part- time). To review historical staffing trends, please refer to the Three -Year Comparison of Full -Time and FTE Positions in the Appendix Section. CAPITAL IMPROVEMENT PROGRAM (CIP). The CIP serves as a funding plan for public improvements, special projects, and many ongoing maintenance programs. Projects in the CIP include construction and rehabilitation of arterial highways, local streets, storm drains, bay and beach improvements, parks and buildings, and water and wastewater improvements. The FY 2008 -09 CIP budget is $70.9 million and consists of 109 projects. Specific project plans for this budget year are discussed in more detail in the CIP section of the Budget documents, as well as the printed Capital Improvement Program budget document. There is also a summary of Historical Capital Projects Spending in the Appendix Section of this document. CONCLUSION. Newport Beach is a full service city, providing nearly all public services including police, fire, water, sewerservice, trash collection, libraries, street maintenance, traffic management, parks, and marine safety. This budget will assist the City of Newport Beach in continuing to provide and improve the quality of services that the citizens of this community have come to expect and deserve. The financial plan for FY 2008 -09 is both conservative and balanced while directing significant resources toward the priorities identified by the City Council. All Council reserve fund policies have been met and the proposed General Fund expenditures are fully offset by anticipated General Fund revenues. I am pleased to present the FY 2008 -09 budget to the City Council and to the citizens of Newport Beach, California. FY 2008 -09 Category Budget Facilities $26,544,750 Streets and Drainage 16,696,140 Traffic 3,749,155 Parks, Harbors and Beaches 3,629,155 Water Quality and Environmental 5,373,750 Water 3,128,500 Wastewater 3,086,900 Miscellaneous 8,714,300 $70,922,650 Specific project plans for this budget year are discussed in more detail in the CIP section of the Budget documents, as well as the printed Capital Improvement Program budget document. There is also a summary of Historical Capital Projects Spending in the Appendix Section of this document. CONCLUSION. Newport Beach is a full service city, providing nearly all public services including police, fire, water, sewerservice, trash collection, libraries, street maintenance, traffic management, parks, and marine safety. This budget will assist the City of Newport Beach in continuing to provide and improve the quality of services that the citizens of this community have come to expect and deserve. The financial plan for FY 2008 -09 is both conservative and balanced while directing significant resources toward the priorities identified by the City Council. All Council reserve fund policies have been met and the proposed General Fund expenditures are fully offset by anticipated General Fund revenues. I am pleased to present the FY 2008 -09 budget to the City Council and to the citizens of Newport Beach, California. CITY OF NEWPORT BEACH BUDGET FOR FISCAL YEAR 2008 -2009 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 preliminaryfund balance estimates for the currentyearand preliminary revenue estimates for the next fiscal year. In January of each year, the Administrative Services Department prepares a budget calendar and issues budget instructions and expenditure detail to each department for use in preparation of the next year's City budget. Included in these instructions are budget guidelines and appropriation limits for each department. These guidelines are developed by the Administrative Services Director and approved by the City Manager. After submission of revenue and appropriation requests by each department, the Administrative Services Department summarizes the requests for review by the City Manager and department heads. After review at the City Manager level, the Administrative Services Department prepares the City's proposed budget for the next fiscal year and submits it to the City Council. Thereafter, the City Council holds as many budget study sessions as it deems necessary. All proposed Council changes in the City Manager's proposed budget are added to a budget checklist. Subsequent to Council review and prior to its final adoption, the City Manager provides each Council Member with an itemized list of all proposed changes to permit a roll call vote by the City Council on each item during the budget hearing at the regular Council meeting. The City Council holds the budget hearing and adopts the budget on or before June 30 as required by the City Charter. Citizen input is encouraged during the Council study sessions or during the budget hearing. The Budget is prepared on a modified accrual basis with all appropriations lapsing at the close of the fiscal year. If an expenditure of an appropriation is required but unexpended at the close of the fiscal year, the appropriation must be rebudgeted or reappropriated by the City Council. Administration of the Annual Budget— During the budget year, department heads and their designated representatives may only authorize expenditures based on appropriations previously approved by City Council action, and only from accounts under their organizational responsibility. In addition, budget expenditures may only be authorized in the year appropriated. Department heads are responsible for not authorizing expenditures above budget appropriations in any given expenditure classification within their purview, without additional appropriation or transfer as specified below. New Appropriations. During the Budget Year, the City Council may appropriate additional funds for special purposes by a City Council Budget Amendment. The City Manager has authority to approve requests for budget increases not to exceed $10,000 in any Budget Activity or Capital Project. All budget amendment increases exceeding $10,000 shall be referred to the City Council for approval. IM Transfers. During the fiscal year, actual expenditures may exceed budget appropriations for specific expenditure line items within departmental budgets. If a total departmental budget, within a specific Classification, is not exceeded, the Administrative Services Director has the authority to transfer funds within that Classification and department, to make the most efficient use of funds appropriated by the City Council. (Salaries and Benefits, Maintenance and Operation, Other Charges, and Capital Outlay are the City's four Classifications.) Realianments. Further, funds may be realigned between one Department Budget Activity and another, within the same Classification, with City Manager approval. For example, if a Fire Department function and the employee who accomplishes it are replaced by a slightly different function assigned to the Police Department, the City Manager may authorize the transfer of appropriate salary and benefit funds to support this function. Reprogramming. Any reprogramming of funds among the four Classifications (Salaries and Benefits, Maintenance and Operation, Other Charges, and Capital Outlay) within a given fund requires the City Manager's approval. Any budget revision that changes the total amount budgeted for any fund (other than the minor provisions allowed for the City Manager) must be approved by the City Council. Capital Projects. The department head having primary responsibility for a Capital Project (usually the Public Works Director) is authorized to encumber and approve subsequent expenditure of City funds for Capital Projects. However, contracts in excess of $30,000 require specific City Council authorization at the time of contract award. In addition, any contracts not of format and wording already approved by the City Attorney require specific City Attorney review and approval prior to contract award. The budget document is intended to provide the public concise and readable information about the City of Newport Beach's proposed operating and capital budgets, as well as anticipated funding sources. The document is actually prepared in three separate volumes: the Resource Allocation Plan, the Budget Detail, and the Capital Improvement Program. The Resource Allocation Plan is designed to be the summary "user friendly" document for the public. It is divided into the following five major sections: (The Table of Contents lists every subject covered in the budget document and its page number.) Introduction — includes the Table of Contents, City Organization Chart, List of City Officials, and the City Manager's Letter of Transmittal. Summaries — includes Revenues by Source, Expenditures by Function, Estimated Fund Balances, and Schedule of Fund Transfers. Department Budgets — includes proposed operating budgets by department. Other Budgets — includes a description of internal service funds, debt service information, and the proposed capital improvement budgets by funding source. 11 Appendix— includes a summary of the Tide and Submerged Land Fund; a Capital Asset Schedule (Land, Structures and Improvements for the City); a summary of Rolling Stock in Service; a Three Year Comparison of Full -time and Full -time Equivalent Positions; a history of capital projects spending; and a glossary of accounting terms and definitions of terms used in the Newport Beach Budget documents. Both the Budget Detail volume and the Capital Improvement Program volume are designed to provide the reader more detail on the proposed operating and capital improvement expenditures. The 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 Lifeguard Services; Refuse Collection; Public Library; Recreation Programs; much of the City's expenditures on street maintenance; Planning and Building, and Engineering services; as well as the general administration of the City. In addition, many Capital Improvements are funded by the General Fund. The General Fund and its activities are primarily supported by property, sales, and transient occupancy taxes. In addition, the other revenue sources supporting General Fund activities include: Licenses, Fees and Permits; Intergovernmental Revenues; Charges for Services; Fines, Forfeitures and Penalties; Revenue from the Use of Money and Property; Contributions; and Other Miscellaneous Revenue. By far, the City's largest revenue source is property taxes. The City's second largest single revenue source is Sales Tax, followed by Transient Occupancy Tax. Together, these three revenue sources provide nearly 74% percent of total General Fund revenues. In addition to the City's General Fund, there are numerous other funds that help finance City expenditures, particularly capital improvements. The City's Special Revenue Funds are used to account for the proceeds of special revenue sources, which are legally restricted to expenditures for specific purposes. The best example of a special revenue fund is the City's Gas Tax Fund, which is funded by the State Gasoline Tax, and which can only be expended for street repair, construction, and maintenance. The City has many other special revenue funds that are all included in the Budget. The City employs Internal Service Funds to account for vehicle maintenance and replacement, as well as all compensated absences, general liability, workers' compensation, and other insurance payments. These internal service funds are funded by charging each of the operating departments a rate computed to support these activities. Finally, the Budget includes Enterprise Funds, which are used to account for City operations that are financed and operated in a manner similar to private business enterprises. The objective of segregating activities of this type is to identify the costs of providing the services, and to finance them through user charges. The two main City enterprise funds are the City's Water Fund and the Wastewater Fund. Both of these funds are financed by user charges to the customers (residents and businesses of Newport Beach). 12 The following table lists the City department and the funds they use. Use of Funds by Departments Department Funds General Tidelands Water` Wastewater* Equipment` Administrative Services X Building X City Attorney X City Clerk X City Council X City Manager X City Manager - Harbor Resources X Fire X General Services X General services - Equipment X Human Resources X Library & Cultural Arts X Planni . ng X Police X Public Works X Recreation & Senior Services X Utilities - Electrical X Utilities - Gas & oil X Utilities - Wastewater X Utilities - Water X ` Enterprise ** Internal service Fund Appropriation (Gann) Limit — Article XIIIB of the California Constitution (Proposition 4) specifies that tax based appropriations of government entities (with certain exclusions) may increase annually only by a limited amount (primarily to allow for population increases and inflation). Newport Beach has been under its Gann Limit by a comfortable margin each year. For 2008 -09, the appropriations limit adopted by the City Council, in accordance with Revenue and Taxation Code Section 7910, was $139,044,407. Calculations determining this amount, which is $19.7 million greater than the budgeted proceeds of taxes (even without adjusting for exclusions) are verified as part of the City's annual audit. In addition to the Annual Budget, the City's audited financial statements for the prior fiscal years are available in the Administrative Services Department, City Clerk Department, and each of the City's library branches. Fund Balance Policy — The City Council has recently adopted a revised official policy (Policy F -2 in the City of Newport Beach Council Policy Manual) regarding reserve levels among its various funds. This policy, in part, states that "The City Council has determined that a General Fund Contingency Reserve be created and that the balance in this reserve shall be maintained with not less than 12.0 percent of the appropriation budget total within the General Fund of the City's annual approved budget." The balance in this reserve is currently at the targeted amount. In addition, Policy F -2 includes a designated Reserve for Capital Improvement to fund replacement of City owned buildings. 13 In addition to the General Fund's reserves, other reserve levels have been established. In the Tide and Submerged Land Fund, reserves are designated for Upper Newport Bay restoration projects. The City's Permanent Endowment Fund (Robinson SkinnerAnnuity) provides investment earning be reserved for dredging projects in Newport Bay. Reserves in the City's Water Enterprise Fund and the Wastewater Enterprise Fund are designed to guarantee their operation and are to be used for emergency repairs of the systems. Reserves have also been established for the City's Internal Service Funds, which fund such activities as Equipment Maintenance and Replacement, and Insurance Reserves for such items as liability, workers' compensation, compensated absences, and retiree insurance. Debt Administration — The City does not issue debt instruments to finance operating activities; therefore Debt Service Expenditures are the result of capital financing ventures. There are two principal reasons why debt instruments are issued. The first circumstance is when the cash flow for the construction or purchase of a long -term asset would cause a significant strain on the City's cash flow and the asset to be financed will benefit many service periods. In no instance would the City select the duration of a given debt instrument to extend beyond the expected life of the asset financed. The second scenario arises when an asset to be purchased may not cause a significant cash flow strain but it would be economically advantageous to finance the asset rather than to purchase it outright (e.g. occasionally the City can borrow money at a lower rate than its investment portfolio is earning). Information regarding the City's current Debt Service Expenditures is included in the section entitled, Other Budgets. 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 • Negotiable Certificates of Deposit • Bankers Acceptances • U.S. Treasury Issues • Federal Agency or U.S. Government - Sponsored Enterprise Obligations • Commercial paper • Repurchase Agreements and Reverse Repurchase Agreements • Passbook Savings Accounts • Local Agency Investment Fund (State of California) • County Investment Pool (Los Angeles) • Medium Term Corporate Bonds /Notes • Mortgage- backed Securities and Asset - backed securities • Municipal Bonds • Money Market Funds 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. 14 III �Wn In (- 91 Facilities and Locations City of Newport Beach 10 11 UPPER G A NE P T ?� O Z i1 J \ I a 1 1 ry. U `—• �r I� W uoo - _ N ISLE o - -- { � n NEWPORT .\ F FASHION ` , Fn�'ov\ RI06E 3 ISLAND �k i 2�\\ 4 8 �IT 1 20 PACIFIC OCEAN �C�) DaE (Y 0 0.5 Miles August/2008 MLocaticns_11X17Co1ocmxd NEWPORT I ` 1 COAST CRYSTAL COVE STATE PARK Newport Beach City Facilities 1 Newport Beach City Hall 2 Community Youth Center 3 Corona Del Mar Lifeguard Station 4 General Servses Department Yard 5 Harbor Resources/ Balboa Yacht Basin 6 Lifeguard Headquarters 7 Newport Coast Community Center 8 Oasis Senior Citizens Center 9 Police Department 10 Utilities Department Yard 11 West Newport Community Center © Newport Beach Libraries 12 Central Library 13 Balboa Branch 14 Corona del Mar Branch 15 Mariners Branch 0 Newport Beach Fire Stations 16 Balboa (Station 1) 17 Lido (Station 2) 18 Newport Center (Station 3) 19 Balboa Island (Station 4) 20 Corona del Mar (Station 5) 21 Mariners (Station 6) 22 Santa Ana Heights (Station 7) 23 Newport Coast (Station 8) City Boundary Parks 15 ELECTORATE r BUILDINGCODE 1 BOARD OF APPEALS r , CITY CLERK CIVIL SERVICE BOARD L- - - - - -J r- - - - - -� PLANNING COMMISSION L- - - - - -J ASSISTANT CITY MANAGER ammo�av a.a e.o.omm pa.eropmam cm. emomemmr PLANNING Land Use and Development Lang -Range Planning Planning Commission Support Hausing Programs BUILDING Administration Plan CheclUPenmt Services Public Counter Iop,sieene Use and Occupancy Residential Building Records FIRE Fire Suppressor (Operations) Ocean Lifeguards Training and Breeden Hazardous Materials Fire Prevsmlan Junior L'Ragoad Program Admindamen Emergency Medics Services POLICE Pi Support Services Traffic Chid of Police Detective MAYOR 8 COUNCIL 11 CITY ATTORNEY 11 CITY MANAGER ADMINISTRATIVE SERVICES Accounting /Reporling /Budgeting Treasury Management BillingBReceivables PeymlllAcuounts Payable Cashiering Geographic Information Systems Revenue Information Technology Porches, & Warshousmg Pril & Posral Services O ELECTED OFFICIALS Fiscal Year 2008 -2009 18 r - - - - - - i BOARD OF LIBRARY TRUSTEES L- - - - - -J r PARKS, BEACHESB 1 RECREATION CGMLSSIONI CITY ARTS COMMISSION L- - - - - -J r- - - - - -� HARBOR COMMISSION L— - - - - -J ASSISTANT OTY MANAGER XaNOrfleaources a�amlmanr.uo. e.vm�m.mal emor�.m.m UTILITIES Water Service Wastewater Collection Electrical Services Oil & Gas Production Administration Street Lights GENERAL SERVICES Parks and Trees Operations Support Field Maintenance Traffic Signs &Matter, Building Maintenance Refuse Collection Equipment Maintenance RacyGing PUBLIC WORKS Engineering CIP Design &Constriction IMmstructum Master Planning Development Services Traffic Planning & Engineering Public Rlgbtof Way Permitting LIBRARY SERVICES Central LibraryBBranches Information &Reference Services Atlult &Youth Programs Arts& Cultural Services Literacy Services Board of Library Trustees Support City Ants Commission Support Sister City Association Support RECREATION & SENIOR SERVICES Guth &Atlult Sports Programs Senior Programs &Services IaygrouMlPark Development Special Events Pithy Mi nagemenVReelo a l PS &R Commission Support HUMAN RESOURCES Recruitment General Liability Employse Labor Relations Benefits Administration Cipaaificatlon /Compensation Workers Compensation Citywide Training Retiree Counseling &Saudis Civil Serve Board Support Grievances B Disciplines r - - - -� COUNCILAPPOINTED BOARDS & COMMISSIONS COUNCILAPPOINTEO POSITIONS CITY DEPARTMENTS MISSION STATEMENT Newport Beach is an exceptional community because of its nautical heritage, the natural beauty of the bay and ocean, and its outstanding enhancements. As employees of the City of Newport Beach, we have been entrusted to be the stewards of the quality of life cherished by those who live, work and visit here. In support of that trust, we commit to provide excellent service that respects the uniqueness and diversity of the community. ORGANIZATIONAL VALUES As Employees of the City of Newport Beach, we choose to embrace and practice the following values: In practicing integrity, we strive to be honest, reliable, respectful, ethical, fair, and authentic. We will serve in a manner consistent with community values and follow through on our commitments. In practicing empathy, we will be sensitive to the needs of others by being compassionate, thoughtful, open- minded, willing to understand, and by being good listeners. In practicing service, we understand our roles as representatives of the City. We will endeavor to practice humility, to make things better for others, and to treat others, as we want to be treated. In practicing excellence, we will strive to do our best by demonstrating competence and a commitment to quality. We will be innovative, thorough, efficient, and effective in our work. In creating a positive work environment, we will express our appreciation for, and recognize, others. We will follow a work ethic, take pride of ownership in our work, be courteous, encourage creative thinking, seek and be open to challenges, create esprit de corps, maintain a safe environment, and act with enthusiasm. In creating unity of purpose, we will practice cooperation and teamwork. We will practice open communication by keeping others informed, considering the needs of others, and at times deferring to the needs of others. In practicing responsibility, we will be accountable in our work, take initiative, make appropriate decisions, and act decisively. We will acknowledge our errors and correct them. In practicing loyalty, we will respect the individual and the position. We will support each other, abide by decisions, and strive to always present a positive image of the City. 19 REVENUE SUMMARY 2008 -09 2003.04 2004 -05 2005 -06 2006.07 2007.08 2008 -09 Percent Actual Actual Actual Actual Estimated Proposed Increase Fund /Revenue Category Revenue Revenue Revenue Revenue Revenue Revenue (Decrease) GENERAL FUND INTERGOVERNMENTAL PROPERTY TAXES 43,631.029 120,222 56,254,917 63,608,570 70,351,310 73,083,538 77,092,919 549% TAXES OTHER THAN PROPERTY 35,790,936 2,571 34,993,699 38,676,046 41,458,137 41,371,520 43,668,227 5.56% LICENSES AND PERMITS 3,483,020 142,100 3,061,667 3,295,053 3,076,603 3,876,320 3,044,553 - 21.46 %. INTERGOVERNMENTAL 6,014,233 4,266,673 3,935,190 3,885,673 2,351,022 2,359,080 0.34% CHARGES FOR CURRENT SERVICES 11,899,279 0.00% 13,063,134 13,098,105 14,370,844 14,093,302 14,480,555 2.75% FINES, FORFEITURES B PENALTIES 3,551,515 TOTAL LLEBG FUND 3,422,735 3,839,924 3.630,164 3,593,600 3,559,756 -0.94% USE OF MONEY AND PROPERTY 6,397,127 7,093,909 7,448,396 9,101,178 8,489,866 8,495,802 0.07% OTHER REVENUE 216.898 559,698 1,138,281 1,645,515 3,291,015 913,025 670.715 - 26.54% TOTAL GENERAL FUND 110,984,837 123,295,015 135,546,799 149,162,924 147,772,093 153,371,607 3.79% ASSET FORFEITURE FUND 567,603 548,139 568,291 525,732 355,659 - 32.35% STATE GAS TAX FUND INTERGOVERNMENTAL 59,652 233,471 95,697 69,478 40,000 40,000 0.00% USE OF MONEY AND PROPERTY 1,638 1,507,500 3,750 1,639 3,603 5,250 3,210 - 38.86% OTHER REVENUE 147,000 0 0 0 0 0 0 0.00% TOTAL FORFEITURE FUND 61,290 000% 237,221 97,336 73,081 45,250 43,210 -451% OTS GRANT -0.12% PROP 18 TRANSPORTATION FUND INTERGOVERNMENTAL INTERGOVERNMENTAL 0 0 0 0 347,249 184,751 - 46.80% TOTALSLESF -COPS FUND 0 0 0 0 0 347,249 184,751 -46.80% SLESF - COPS FUND INTERGOVERNMENTAL 119,171 118,685 120,222 162,501 140,000 160,000 14.29% USE OF MONEY AND PROPERTY 240 972 1,328 2,571 2,100 2.000 4.76% TOTAL SLESF - COPS FUND 119,411 119,658 121,550 165,072 142,100 162,000 14.00% JAG FUND (FORMERLY LLEBG) INTERGOVERNMENTAL 39,448 24,569 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 2,975 414 0 0 0 0 0.00% TOTAL LLEBG FUND 42,423 24,983 0 0 0 0 0.00% CDBG FUND INTERGOVERNMENTAL 0 559,698 632,350 567,510 525,732 355,659 - 32.35% USE OF MONEY AND PROPERTY 5.598 7,905 15,789 781 0 0 0.00% TOTAL CDBG FUND 5,598 567,603 548,139 568,291 525,732 355,659 - 32.35% STATE GAS TAX FUND INTERGOVERNMENTAL 1,484,796 1,497,280 1,501,409 1,505,806 1,507,500 1,507,500 0.00% USE OF MONEY AND PROPERTY 20,735 68,658 87,681 148,474 147,000 145,000 -1.36% OTHER REVENUE 0 0 1,340 0 0 0 000% TOTAL GAS TAX FUND 1,505,531 1,565,938 1590,430 1,654,280 1,654,500 1.652,500 -0.12% PROP 18 TRANSPORTATION FUND INTERGOVERNMENTAL 0 0 0 0 0 1,354500 0,00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0 0.00% TOTAL PROP 1S TRANSPORTATION FUND 0 0 0 0 0 1,354.500 0,00% TRAFFIC CONGESTION FUND INTERGOVERNMENTAL 0 0 266,503 699,791 0 1,138,717 0,00% USE OF MONEY AND PROPERTY 2,037 0 1.679 25,148 0 30,000 0.00% TOTAL TRAFFIC CONGESTN FUND 2,037 0 268.182 724,939 0 1.168717 0.00% TIDELANDS FUND LICENSES, PERMITS AND FEES 1,230,464 1,276,362 1,327,560 1,299,946 1,291,525 1,314,100 1.75% INTERGOVERNMENTAL 18,333 0 0 0 0 0 0,00% CHARGES FOR SERVICES 38,560 42,400 37.260 MD71 40,000 120,700 20175% FINES, FORFEITURES 8 PENALTIES -514 -1,056 1,918 1,049 1,200 500 - 58.33% USE OF MONEY AND PROPERTY 5,696,396 6,224,026 7,482,416 7,662,643 8,158,238 8,911,302 923% OTHER REVENUE 2,384 0 2,724 0 0 0 000% TOTAL TIDELANDS FUND 6,980,855 7,541,732 8,851,878 9,047,709 9,40963 10,346,602 902% CONTRIBUTIONS FUND INTERGOVERNMENTAL 1,768,224 5.015,643 2.536,633 4,880,885 1,093,156 2,812,300 157.26% USE OF MONEY AND PROPERTY 0 0 106,906 216,684 95,000 100,000 526% OTHER REVENUE 50,000 0 219,144 55911 588,333 0 - 100.00% TOTAL CONTRIBUTIONS FUND 1818,224 5015,643 2862,683 5,153,480 1776491 2,912,300 63,94% CIRCULATION AND TRANS FUND LICENSE, PERMITS AND FEES 681,046 411,229 893,083 394,703 300,000 400,000 33.33% USE OF MONEY AND PROPERTY 27,585 88,169 92.022 133,397 155,400 75,000 51.74% OTHER REVENUE 0 0 0 24,450 0 0 0,00% TOTAL CIRCULATION FUND 708,631 499,397 985,105 552,550 455,400 475,000 4.30% BUILDING EXCISE TAX FUND LICENSES, PERMITS AND FEES 210,086 218,976 193,266 166,063 150,000 125,000 - 16.67% USE OF MONEY AND PROPERTY 1,692 7,579 9,657 13,334 10,500 1,000 - 90.48% OTHERREVENUE 0 0 0 0 0 0 0,00% TOTAL BET FUND 211,778 226,556 202,923 179,397 160,500 126,000 - 21.50% MEASURE "M "FUND INTERGOVERNMENTAL 1,300,099 1,595,550 1,528,971 1,800,975 1750,000 2,067,348 18.13% USE OF MONEY AND PROPERTY 12,192 43,788 78,218 115,038 59,774 75,000 25.47% OTHER REVENUE 0 0 0 0 0 0 000% TOTAL MEASURE "M" FUND 1,312,281 1,639,338 1,607,189 1916013 1,809,774 2,142,348 18.38% 22 REVENUE SUMMARY 2008 -09 260,457 14,]]9,013 0 16,200 2003 -04 2004 -05 2005 -06 200507 2007 -08 2008 -09 Percent Actual Actual Actual Actual Estimated Proposed Increase FundlRevenus Category Revenue Revenue Revenue Revenue Revenue Revenue (Decrease( BIKES & TRAILWAYS FUND 260,457 14,]]9,013 0 16,200 0 0 0.00% INTERGOVERNMENTAL 0 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 309 0 0 0 0 0 0.00% TOTAL BIKES & TRAILWAYS FUND 309 0 0 0 0 0 100% AHRPFUND 0 0 0 0 0 0 0.00% INTERGOVERNMENTAL 690,543 125 166 746,740 652,600 400,000 - 38.71% TOTAL ALRP FUND 690.543 125 166 ]46.]40 652600 400.000 - 38.]1% AIR QUALITY MOST FUND 5,338 18,536 0 0 0 0 0.00% INTERGOVERNMENTAL 144,692 1111940 99,719 101,725 100,000 100,000 100% USE OF MONEY AND PROPERTY 128 1,146 3,224 10,712 4,200 12,000 185.71% OTHER REVENUE 0 0 0 0 0 0 0.00% TOTAL AQMD FUND 144,820 113,088 102,943 112.43] 104.200 112,000 ]49% ENVIRONMENTAL LIABILITY FUND 0 0 0 0 0 0 000% OTHER REVENUE 332,813 358,247 453,140 422,606 392,000 425,000 802% USE OF MONEY AND PROPERTY 10,135 39,112 53,524 127,978 79,800 140,000 75.44% TOTAL ENVIRONMENTAL LIAB FD 342,948 397,360 506,664 550,584 471,800 565,000 19.75% OIL SPILL REMEDIATION FUND 0 0 0 0 0110% USE OF MONEY AND PROPERTY 0 TOTAL OTHER REVENUE 0 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 7,007 17,895 10,680 2,631 5,250 500 -9048% TOTAL OIL SPILL FUND ],OW 17,895 10,680 2,831 5,250 500 - 90.48 %. NEWPORT ANNEXATION FUND INTERGOVERNMENTAL 5,000,000 0 3,000,000 0 0 0 0.00% USE OF MONEY AND PROPERTY 88,316 327.116 436,123 682,253 753,900 450,000 - 40.31% TOTAL ANNEXATION FUND 5788,316 37116 743723 682253 753,900 450,000 40.31% OTHER REVENUE 260,457 14,]]9,013 0 16,200 0 0 0.00% USE OF MONEY AND PROPERTY 5.501 76.768 111,497 89,171 14,410 0 - 100.00% TOTAL ASSESSMENT DISTRICT FUND 265,958 14,855,781 111,497 105,371 14,410 0 - 100.00% CIOSA FUND 65,517 7,147 4,166 4,101 0 2000 100% OTHER REVENUE 0 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 26,551 75,339 65,052 140,243 126,000 100,000 - 20.63% TOTAL CIOSA FUND 26.551 75.339 65.052 140.243 126.000 100.000 - 20.63% BONITA CANYON DEV. FUND OTHER REVENUE 0 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 65,517 7,147 4,166 4.101 0 2.000 100% TOTAL BONITA CANYON DEV. FD. 65,517 7,147 4,166 4,101 0 2000 100% MARINERS LIBRARY 0 0 G 100.859 0 0 0.00 %. INTERGOVERNMENTAL 144,685 0 959,208 0 1,758,711 0 - 100.00% OTHER REVENUE 38,269 302,988 32,652 0 0 0 0.00% USE OF MONEY AND PROPERTY 5,338 18,536 0 0 0 0 0.00% TOTAL MARINERS LIBRARY FUND 180292 321,524 991.860 0 1,758711 0 - 100.00% OASIS SR CENTER 0 0 0 500 7,572,950 7,528,500 -0.59% INTERGOVERNMENTAL 0 0 0 0 62,400 0 - 100.00% OTHER REVENUE 0 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0 000% TOTAL OASIS SR CENTER 0 16677,054 X570 -6$ 17,825,993 17,932,085 FIRE STATION #7 151% USE OF MONEY AND PROPERTY 128,259 304,820 325,637 615,721 682,500 INTERGOVERNMENTAL 0 2,500,000 0 1,600000 5,850V00 0 - 100.00% OTHER REVENUE 0 0 0 0 0 0 0110% USE OF MONEY AND PROPERTY 0 0 0 0 0 0 0.00% TOTAL FIRE STATION #7 FD. 0 2.500000 0 1.600.000 5.850.000 0 - 100.00% BACK BAY SCIENCE CENTER INTERGOVERNMENTAL 0 76,901 267,088 2,802,290 1,373,726 1,300,000 -537% OTHER REVENUE 0 0 25,000 0 0 0 000% USE OF MONEY AND PROPERTY 0 960 0 0 0 0 0.00% TOTAL BACK BAY SCIENCE CENTER 0 77.860 292.088 2.602.290 1.3]3.726 1.300.000 5.37% SAN COMMUNITY CENTER INTERGOVERNMENTAL 0 0 0 100,859 0 0 0.00% OTHER REVENUE 0 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0 100% TOTAL SAL COMMUNITY CENTER 0 0 G 100.859 0 0 0.00 %. MISC SAN PROJECTS INTERGOVERNMENTAL 0 0 0 500 7,572,950 7,528,500 4.59% OTHER REVENUE 0 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0 0.00% TOTAL MISC SAL PROJECTS 0 0 0 500 7,572,950 7,528,500 -0.59% WATER ENTERPRISE FUND LICENSES, PERMITS AND FEES 0 0 0 0 0 0 0.00% INTERGOVERNMENTAL 1,608,507 787,523 1,7]9,557 0 0 0 0.00% CHARGES FOR SERVICES 16655,234 16677,054 16,098.693 17,825,993 17,932,085 18,201,998 151% USE OF MONEY AND PROPERTY 128,259 304,820 325,637 615,721 682,500 400,000 4139% OTHER REVENUE - 70,877 108,620 - 177,137 92,976 16,000 66000 312.50% TOTALWATERFUNO 18,321,123 17,878,01] 18,026,750 18,534.690 18,630,585 18.66].998 0.20% 23 REVENUE SUMMARY 2008.09 2003.04 2004.05 2005.06 2006.07 2007 -08 2008.09 Percent Actual Actual Actual Actual Estimated Proposed Increase Fund /Revenue Category Revenue Revenue Revenue Revenue Revenue Revenue (Decrease) WASTEWATER ENTERPRISE FUND INTERGOVERNMENTAL 105 664 152,790 0 0 0 0.00% CHARGES FOR SERVICES 2,656,223 2,882,723 3,129,915 3,502,724 3,739,330 3,T/4,477 0.94% USE OF MONEY AND PROPERTY 16,986 58,385 56,280 120,030 147,000 60,000 45.58% OTHER REVENUE - 312,876 17,285 - 33,509 32,327 3,184 3,248 2.07% TOTAL WASTEWATER FUND 2,562,438 2,959,058 3,305,476 3,655,081 3,889,514 3,857,725 -0.82% INSURANCE RESERVE FUND WORKERS' COMP PREMIUM 3,199,597 3,199,597 3,199,424 3,199,422 3,199,421 3,199,421 0.00% GENERAL LIABILITY PREMIUM 1,828,697 1,829,081 1,828,697 3;328,697 3,328,697 3,328,697 0.00% DISABILITY INSURANCE PREMIUM 0 0 172 172 0 0 0.00% OTHER REVENUE 37,094 145,801 214,767 488,487 236,631 500,000 11130% TOTAL INSURANCE FUND 5065,388 5,174479 5.243,060 ],016]78 6,764,749 7028,118 389% RETIREE MEDICAL FUND CHARGES FOR SERVICES 1,629,794 1,482,274 1,383,791 1,449,950 1,493,500 1,525,000 2.11% USE OF MONEY AND PROPERTY 10,160 0 104,321 244,210 223.125 223,125 0.00% TOTAL RETIREE MEDICAL FUND 1,6391954 1,482,274 1,488,112 1,694,160 1,716,625 1,74 8125 1.83% COMPENSATED ABSENCE FUND CHARGES FOR SERVICES 1522614 1,576627 1,583,803 2,054,073 2,1 4,243 2,265456 7,66% USE OF MONEY AND PROPERTY 7,873 28,914 26708 69,315 42,079 70,000 6635% TOTAL COMP. ABSENCE FUND 1,530,48] 1,605,542 1,610,511 2.123.388 2.146.322 2,335456 8.81% EQUIPMENT MAINTENANCE FUND INTERGOVERNMENTAL 75 0 0 0 0 0 0.00% EQUIPMENT MAINTENANCE 1,704,155 1,819,912 1,779,264 1,907,898 2,138,835 2818,160 8.38% EQUIPMENT REPLACEMENT 2,743,083 2,922,406 2,380,011 2,520,203 2,961,847 3,060,518 3.33% OTHER REVENUE 172,644 354,518 368,613 571,268 372,630 361,000 -3.12% TOTAL EQUIPMENT FUND 4,619,957 5,096,836 4,527,888 4,999,369 5,473,312 5,739,678 4.87% PD EQUIPMENT MAINTENANCE FUND EQUIPMENT REPLACEMENT 0 0 611,916 886,917 878,570 878,570 0.00% OTHER REVENUE 0 0 40,361 183,100 81,750 99,500 21.]1% TOTAL PD EQUIPMENT FUND 0 0 652,277 1,00,017 960,320 978,070 1.85% ACKERMAN FUND USE OF MONEY AND PROPERTY 4,878 19,895 25,121 52,074 42,000 0 A0000% OTHER REVENUE 1,981,286 0 0 0 0 0 0.00% TOTAL ACKERMAN TRUST FUND 1986,164 19895 25.121 520]4 42.000 0 - 10000% NEWPORT BAY DREDGING FUND USE OF MONEY AND PROPERTY 17 68,718 99,719 207,909 0 0 0.00% OTHER REVENUES 0 3.854,000 0 0 168.000 0 - 100.00% TOTAL BACK BAY DREDGING 17 3,922718 99,719 207,909 168,000 0 - 10000% RETIREE MEDICAL FUND USE OF MONEY AND PROPERTY 0 0 0 30,148 0 0 0.00% TOTAL RETIREE MEDICAL FUND 0 0 0 30,148 0 0 0.00% TOTAL ALL FUNDS 166298,885 197,565,136 193,182,367 215,429,359 222,717,426 225,108,364 1.07% Lees: Internal Premiums (12,827,940) (12,829,89B) (12,767,078) (15347,332) (16,105,113) (16.575,822) NIA TOTAL ALL CITY FUNDS, NET OF INTERNAL PREMIUMS 153,670,745 184,735,239 180,415,289 200,082,027 206612,313 208,532,542 0.93% 24 EXPENDITURES BY FUND 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09 % of Total Actual Actual Actual Actual Estimated Proposed Operating Function and Activities Expenditures Expenditures Expenditures Expenditures Expenditures Expenditures Budget GENERAL FUND BUDGET General Government 318,639 382,778 268,885 211,576 561 413,061 0.12% City Council 973,213 1,544,885 1,452,411 1,184,210 1,311,099 1,179,230 0 .70% City Clerk 294,781 375,456 424,080 457,105 557,733 514,666 0.27% City Manager 1,951 1,038,657 1,491,403 1,521,190 1,578,545 1,611,293 0.90% Human Resources 1,165,004 1,288,208 1,555,731 1,750,807 1,949,012 2,003,565 1.03% City Attorney 1,071,588 970,473 1,020,120 1,480,305 1,297,813 1,513,322 0.87% Administrative Services 5,278,946 5,655,488 6,587,456 7,301,824 7,937,572 8,105,365 4.31% Total General Government 10,79.106 10,873,169 12,531,201 13,691 14,631,774 14,91 8.08% Public Safety 154,389 273,392 176,764 184,685 90,000 70,000 0.11% Police Department 32,448,435 34,492,665 38,172,037 40,023,194 42,674,954 44,796,935 23.62% Fire Department 24,029,946 24,601,409 26,821,147 28,609,178 30,499,553 31,515,567 16.88% Total Public Safety 56,478,381 59,094,074 64,993,184 68,632,372 73,174,507 76,312,502 40.50% Community Development 1,2W 272 102,543 5,575 4,725 24,400 24,400 0.00% City Manager 476,286 526,477 510,540 549,669 741,670 848,108 20.88% Planning 2,217,737 2,181,631 3,294,195 2,916.490 4,267,900 3,117,366 1.72% Building 3,065,671 3,292,619 3,801,161 4,086,318 4,082,078 4,806,199 2.41% Total Community Development 5,759,694 6,000,727 7,605,896 7,552,477 9,091,648 8,741,673 4.16% Public Works 158,989,010 186,822,264 189,686,214 213,694,856 227,781,792 258,470,037 General Services 16,741,145 18,315,517 19,553,413 21,587,395 23,229,627 23,183,365 12 .74% Public Works 3,754 ,009 4,05.923 4,561,179 4,673,057 5,316,235 5,559,564 2 .76% Utilities 1,024,651 1,095,695 1,188,143 1,258,650 1,253,165 1,442,780 0.74% Total Public Works 21,519,804 23,468,135 25,302,735 27,519,102 29,799,027 30,185,709 16.2A% Community Services City Council - Centennial - 94,036 601,375 519,466 - - 0,31% Recreation & Sr. Services 3,358,550 3,895,533 4,529,417 5,137,147 6,444,252 7,063,045 3.03% Libraries & Ads 5,090,337 5,172,456 5,819,796 6,092,403 7,051,393 6,574,946 3.60% Total Community Services 8,448,888 9,162,025 10,950,588 11,749,016 13,495,645 13,637,991 6.93% General Fund Debt Service - - - - 1,642,500 1,571,250 0.00% Total General Fund Op. Budget 102,946,873 108,598,130 121,363,604 129,148,408 141,835,101 145,376,566 76.21% General Fund CIPS 4,594,096 5,790,097 6,505,345 5,368,748 12,721,678 11,835,815 3.17% Total General Fund Budget 107,540,969 114,388,227 127,8881 134,517,1% 154,556,779 157,212,381 79.38% ENTERPRISE FUNDS Water - Operations 13,667,812 12,930,701 13,431,054 15,627,903 15,630,479 16,903,836 9.22% Walter - CIP 5,007,460 6,178,645 4,394,566 1,899,764 4,434,587 3,418,500 1.12% Water - Debt Service 1,822,958 1,646,550 1,592,119 1,584,900 1,618,833 1,586,325 0.94% Wastewater - Operations 2,221,135 2,188,180 2,241,047 2,402,472 2,839,254 2,640,759 1.42 %. Wastewater - CIP 687,808 1,269,143 1,212,711 1,475,733 895,109 3,002,200 0.87% Total Enterprise Funds 23,207, 173 24 ,213,218 22,671,497 22,990,772 25,408,262 27,751,620 13.57% INTERNAL SERVICE FUNDS Insurance Reserve 6,228,971 8,574,542 5,340,252 5,261,188 5,526,480 5,183,256 3.10% Equipment Funtl - Operations 3,687090 3,565,439 4,228,344 3,837,663 5,376,702 3,935,322 2.26% Equipment Funtl - CIP 69,336 93,054 348;461 102,270 - 80,000 0.06% Equipment Fund - Debt Service 459,776 27,949 268,316 129,513 49,820 - 0.08% PD Equipment Replacement - - 413,133 769,526 529,816 843,000 0.45% Compensated Absences 918,644 1,579,160 2,934,444 1,854,659 1,206,000 2,000,000 1.09% Retiree Medical 1,199,235 1,735,921 2,326,967 3,559,779 3,133,000 3,484,000 2.10% Total Internal Service Funds 12,563,052 15,575,966 15,859,917 15,514,598 15,821,818 15,325,576 9.16% OTHER FUNDS Police Grants 318,639 382,778 268,885 211,576 561 413,061 0.12% CDBG - Operations 149,981 136,690 187,327 114,052 140,707 124,487 0.07% CDBG - Debt Service 183,581 186,301 189,514 191,224 193,463 196,253 0.11% Titlelantls - Harbor Resources 1,178,187 1,189,389 1,780,139 1,928,465 2,039,139 2,035,450 1.14% Titlelantls - Oil and Gas 365,699 419,482 597,383 629,471 6D2,134 696,482 0.37% Tidelands - Debt Service 237,062 231 237,062 237,062 237,062 231 0.14% Circulations & Trans Debt Service - - - - 150,000 - 0.00°% AOMD 9.D03 66,297 28,350 19,035 26.415 26,415 0.01% Environmental Liability 154,389 273,392 176,764 184,685 90,000 70,000 0.11% Newport Annexation - Debt Service 1,20.000 1,390,453 1,200,000 1,200,000 1,200,000 1,200,000 0.71% Library - Debt Service 567,935 564,514 569,875 566,335 569,730 57D,713 0.33% CIOSA Debt Service - - - - 270,000 - Ackeonan Fund 1,2W 272 102,543 5,575 4,725 24,400 24,400 0.00% All Other CIP 10,026,068 27,695,953 17,824,977 35,385,690 25,883,719 52,586,135 20.88% Total Other Funds 18,677,816 32,644,853 23,065,851 40,672,330 31,994,933 58,180,458 24.00% TOTAL OPERATING BUDGET 138,604,242 145,795,373 159,400,154 169,462,651 183,856,699 187,547,387 100.00% TOTAL CIP 20,384,768 41,026,891 30,286060 44232205 43,925,093 70.922,650 TOTAL CITY BUDGET 158,989,010 186,822,264 189,686,214 213,694,856 227,781,792 258,470,037 LESS- INTERNAL CHARGES (12,627,940) (12,829,898) (12,767,078) (15,347,332) (16,575,822) (16,575,822) TOTAL BUDGET NET OF INTERNAL CHARGES 146,361,070 173,992,366 176,919,136 198,347,524 211,205,970 241,894,215 25 DEPARTMENT SERVICES City Council City Clerk City Manager Human Resources City Attorney Administrative Services Police Fire Planning Building General Services Public Works Utilities Library Services (incl Cultural Arts) Recreation and Sr. Services INTERNAL SERVICES Insurance Reserve Equipment Maint. & Replacement PD Equipment Replacement Compensated Absence Retiree Medical DEBT SERVICE Office Equipment Leases CDBG Balboa Village Loan Balboa Yacht Basin Construction Loan Circulation and Transportation Newport Annexation Central Library Construction CIOSA Groundwater Improvement Bonds Rolling Stock Leases OTHER ACTIVITIES Narcotic Asset Forfeiture OTS Grant SLESF LLEBG AQMD Environmental Liability Fund Ackerman Donation Capital Improvement Projects Total Budget Less: Internal Charges Total Budget Net of Internal Charges OPERATING BUDGET Salaries and Benefits Maintenance and Operation Capital Outlay Debt Service Total Operating Budget CAPITAL IMPROVEMENTS TOTAL BUDGET 26 2008 -09 EXPENDITURES BY DEPARTMENT Maintenance Salaries& %of and %of Capital %of Debt Total %of Benefits Total Operation Total Outlay Total Service Budget Total 196,311 0.16% 975,919 1.67% 7,000 0.19% - 1,179,230 0.46% 358,862 0.30% 155,804 0.27 %. - 0.00 %. - 514,666 0.20% 3,038,600 2.53% 1,395,251 2.38% 31,000 0.83% - 4,464,851 1.73% 1,322,387 1.10% 675,178 1.15% 6,000 0.16% - 2,003,565 0.78% 1,021,017 0.85% 488,305 0.83% 4,000 0.11% - 1,513,322 0.59% 6,498,300 5.42% 1,224,346 2.09% 382,719 10.29% - 8,105,365 3.14% 37,596,215 31.35% 6,903,307 11.79% 297,413 8.00% - 44,796,935 17.33% 26,199,978 21.85% 5,1 8.61% 274,810 7.39% - 31,515,567 12.19% 2,482,378 2.07% 733,475 1.25% 26,000 0.70% - 3,241,853 1.25% 4,305.826 3.59% 469,473 0.80% 30,900 0.83% - 4,806,199 1.86% 10,494,853 8.75% 12,636,412 21.57% 52,100 1.40% - 23,1 B3,365 8.97% 4,565,308 3.81% 951,256 1.62% 43,000 1.16% - 5,559,564 2.15% 6,125,001 5.11% 15,688,206 26.78% 70,650 1.90% - 21,883,857 8.47% 4,950,967 4.13% 1,512,879 2.58 %. 111,100 2.99% - 6,574,946 2.54% 3.,527,831 2.94% 3,479,214 5.94% 56,000 1.51% - 7,063,045 2.73% - 0.00% 5,183,256 8.85% - 0.00% - 5,183,256 2.01% 1,513,492 1.26% 670,330 1.14% 1,751,500 47.11% - 3,935,322 1.52% - 0.00% 94,000 0.16% 549,000 14.77% - 643,000 0.25% 2,000,000 1.67% - 0.00% - 0.00% - 2,000,000 0.77% 3,374,000 2.81% 110,000 0.19% - 0.00% - 3,484,000 1.35% - 0.00% - 0.00% - 0.00% 1,571,250 1,571,250 0.61% - 0.00% - 0.00% - 0.00 %. 196,253 196,253 0.08% - 0.00% - 0.00% - 0.00% 237,062 237,062 0.09% - 0.00% - 0.00% - 0.00% - - 0.00% - 0.00% - 0.00% - 0.00% 1,200,000 1,200,000 0.46% - 0.00% 5,250 0.01% - 0.00% 565,463 570,713 0.22% - 0.00% - 0.00% - 0.00% - - 0.00% - 0.00% 5,000 0.01% - 0.00% 1,581,325 1,586,325 0.61% - 0.00% - 0.00% - 0.00% - - 0.00% - 0.00% 41,560 0.07% 24,750 0.67% - 66,310 0.03% 183,751 0.15% 1,000 0.00% - 0.00% - 184,751 0.07% 151,000 0.13% 11,000 0.02% - 0.00% - 162,000 0.06% - 0.00% - 0.90% - 0.00% - - 0.00% - 0.00% 26,415 0.05% - 0.00% - 26,415 0.01% - 0.00% 70,000 0.12% - 0.00% - 70,000 0.03% - 0.00% 24,400 0.04% - 0.00% - 24,400 0.01% - 0.00% - 0.00% - 0.00% - 70,922,650 27.44% 119,906,077 100.00% 58,572,015 100.00% 3,717,942 100% 5,351,353 258,470,037 100.00% (6,989,877) (9,585,945) - - (16,575,822) 112,916,200 48,986,070 3,717,942 5,351,353 241,894,215 70,922,650 100.00% 27.44% 258,470,037 100.00% 100.00% %OF %OF GENERAL BUDGET TOTAL TOTAL TYPE BUDGET 119,906,077 63.93% 46.39% 58,572,015 31.23% 22.66% 3,717,942 1.98% 1.44% 5,351,353 2.85% 2.07% 187,547,387 100.00% 72.56% 70,922,650 100.00% 27.44% 258,470,037 100.00% 100.00% 11,835,815 100.00% 7.53% 157,212,381 100.00% 100.00% %OF %OF GENERAL BUDGET TOTAL FUND TYPE BUDGET 105,987,703 72.91% 67.42% 36,503,921 25.11% 23.22% 1,313,692 0.90% 0.84% 1,571,250 1.08% 1.00% 145,376,566 100.00% 92.47% 11,835,815 100.00% 7.53% 157,212,381 100.00% 100.00% OPERATING EXPENDITURES - ALL FUNDS Acct Code Activity - Function city Council City Clerk City Manager Human Resources City Attorney Service Police Fire Planning Building General Services Public Works Utilities Library Services Recreation &Sr Svcs Internal Svc Funds Other Activities Total Activity - Function Acct Code 7000 SALARIES - MISC 257,755 1,975,775 859,156 536,224 4,423,820 6,090,455 1,167,083 1,723,593 2,995,425 6,516,119 3,231,768 3,748,433 2,652,492 1,777,570 976,848 38,932,516 SALARIES -MISC 7000 7010 SALARIES - SAFETY _ _ _ _ _ _ 14,421,792 11,347,599 _ _ _ _ _ _ _ _ 25,769,391 SALARIES - SAFETY 7010 7020 SALARIES - PERM PART TIME & TEMP 260,675 115,246 260,767 252,912 813,328 1,282,080 9,701 67,597 64,642 104,986 238,534 1,007,450 838,372 19,890 5,336,080 SALARIES -PERM PART TIME & TEMP 7020 7040 OVERTIME, MISC 1,308 23,143 2,435 18,228 277,857 53,244 50,355 437,446 14,937 200,187 10,919 11,281 19,063 1,120,403 OVERTIME, MISC 7040 7041 OVERTIME SAFETY 1,121,711 107,036 1,228,747 OVERTIME, SAFETY 7041 7042 OVERTIME, PLANNED _ _ _ _ _ _ _ 521,060 _ _ _ _ _ _ _ _ _ 521,060 OVERTIME, PLANNED 7042 7043 OVERTIME, VACATION RELIEF _ _ _ _ _ _ _ 1,513,814 _ _ _ _ _ _ _ _ _ 1,513,814 OVERTIME, VACATION RELIEF 7043 7044 OVERTIME, UNCONTROLLED 903,157 903,157 OVERTIME, UNCONTROLLED 7044 7059 PACKER/CALLBACK/STANDBY PAY 73,597 100,997 85,712 1,106 261,412 PACKER/CALLBACK/STANDBY PAY 7059 7060 COPTER, TILLER & EMT PAY _ _ _ _ _ _ 14,400 20,89fi _ _ _ _ _ _ _ _ _ 35,296 COPTER & TILLER 7060 7062 NIGHT DIFF, MISC 4,500 49,947 150 2,325 10,074 475 67,471 NIGHT DIFF, MISC 7062 7063 CERTIFICATION PAY 3,216 4,980 400 73,150 972 37,812 16,057 6,647 25,700 990 9,500 179,424 CERTIFICATION PAY 7063 7066 BILINGUAL PAY 9,000 33,600 13,400 5,400 1,800 1,800 65,000 BILINGUAL PAY 7066 7067 LONGEVITY PAY 82,005 60,234 142,239 LONGEVITY PAY 7067 7070 SCHOLASTIC ACHIEVEMENT _ _ _ _ _ _ 625,259 393,203 _ _ _ _ _ _ _ _ _ 1,018,462 SCHOLASTIC ACHIEVEMENT 7070 7071 EDUCATION RETENTION, MISC _ _ _ _ _ _ 106,652 _ _ _ _ _ _ _ _ _ _ 106,652 EDUCATION RETENTION, MISC 7071 7072 HOLIDAY PAY, MISC 196,748 6,147 202,895 HOLIDAY PAY, MISC 7072 7072 HOLIDAY PAY, SAFETY _ _ _ _ _ _ 622,577 291,820 _ _ _ _ _ _ _ _ _ 914,397 HOLIDAY PAY, SAFETY 7072 7076 LEADERSHIP PAY, SAFETY _ _ _ _ _ _ 23,215 _ _ _ _ _ _ _ _ _ _ 23,215 LEADERSHIP PAY, SAFETY 7076 7085 UNEMPLOYMENT & TERMINATION PAY 1,286,750 1,286,750 UNEMPLOYMENT & TERMINATION PAY 7085 7088 PAID FLEX /SPILLOVER PAY _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 622,750 _ 622,750 PAID FLEXISPILLOVER PAY 7088 7100 COUNCIL ALLOWANCES 106,534 106,534 COUNCIL ALLOWANCES 7100 7210 HEALTH /DENTALNISION 73,617 36,809 263,795 122,695 49,078 687,093 2,956,954 1,692,645 282,199 417,164 1,312,839 404,894 656,419 527,589 343,547 184,043 10,011,380 HEALTH /DENTALNISION 7210 7226 RETIREE INSURANCE - MERP 4,486 2,010 8,003 3,558 1,200 14,068 54,223 25,323 3,978 5,573 22,156 7,049 11,237 3,198 3,384 2,214 171,660 RETIREE INSURANCE -MERP 7226 7250 SALARY SAVINGS /REIMBURSEMENT - _ _ _ _ _ _ _ _ _ _ _ _ _ _ 83,000 226,163 309,163 SALARY SAVINGS /REIMBURSEMENT 7250 7251 RETIREE INSURANCE 3,374,000 3,374,000 RETIREE INSURANCE 7251 7270 OTHER MISC BENEFITS _ _ _ _ _ _ _ 39,125 _ _ _ 2,400 _ _ _ _ _ 41,525 OTHER MISC BENEFITS 7270 7290 LIFE INSURANCE 80 342 2,337 1,083 456 6,265 27,264 17,720 2,567 3,865 11,687 3,762 5,999 4,519 2,994 1,701 92,641 LIFE INSURANCE 7290 7295 EMPLOYEE ASSISTANCE 76 547 254 102 1,425 6,131 3,969 585 865 2,722 840 1,361 1,094 712 382 21,065 EMPLOYEE ASSISTANCE 7295 7370 WORKERS' COMP, MISC 3,524 37,957 6,368 9,550 88,609 82,890 23,449 24,714 49,139 590,560 69,074 286,394 61,170 50,917 84,373 1,468,688 WORKERS' COMP, MISC 7370 7371 WORKERS' COMP, SAFETY _ _ _ _ _ _ 1,072,348 658,386 _ _ _ _ _ _ _ _ _ 1,730,734 WORKERS' COMP, SAFETY 7371 7373 COMPENSATED ABSENCES 9,021 69,152 30,071 18,768 154,834 717,929 438,014 60,326 104,840 228,064 113,112 131,195 92,837 62,215 34,190 2,264,568 COMPENSATED ABSENCES 7373 7425 MEDICARE FRINGES 1,545 3,737 31,303 14,129 11,556 58,236 283,512 158,384 23,723 38,440 68,026 45,576 43,754 48,760 36,200 18,811 1,552 887,244 MEDICARE FRINGES 7425 7439 PERS EPMC -MISC 3,677 19,306 152,786 72,983 57,687 337,321 519,252 88,740 129,170 230,276 488,801 242,557 299,072 219,537 166,729 73,258 3,101,132 PERS EPMC - MISC 7439 7440 PER EMPLOYER CONTRBN -MISC 4,757 24,974 197,617 94,410 74,624 436,355 671,705 114,794 167,093 297,884 632,313 313,770 386,879 283,991 215,680 94,767 4,011,613 PERS EMPLOYER CONTRBN -MISC 7440 7441 PERS EMPLOYER CNTRBN- SAFETY _ _ _ _ _ _ 5,149,864 4,008,353 _ _ _ _ _ _ _ _ _ 9,158,217 PERS EMPLOYERCNTRBN- SAFETY 7441 7442 PERS EPMC - SAFETY _ _ _ _ _ _ 1,562,031 1,215,727 _ _ _ _ _ _ _ _ _ 2,777,758 PERS EPMC- SAFETY 7442 7460 RETIREMENT PARTTIMEfFEMP 1,616 7,912 1,005 5,154 12,164 48,108 364 1,192 2,424 3,937 - 27,336 14,966 846 - 127,024 RE] IREMENTPART IME/rEMPI 7460 SUBTOTAL SALARY & BENEFITS 196,311 1 358,8621 3,038,6001 1,322,3871 1,021,0171 6,498,3001 37,596,2151 26,199,978 1 2,482,3781 4,305,826 1 10,494,8531 4,565,308 1 6,125,001 1 4,950,9671 3,527,831 1 6,887,492 1 334,751 119,906,077 SUBTOTAL SALARY & BENEFITS 8010 ADVERT & PUB RELATIONS 4,000 10,000 13,000 30,000 28,885 57,300 9,600 1,000 14,000 25,000 14,460 207,245 ADVERT & PUB RELATIONS 8010 8020 AUTOMOTIVE SERVICE 5,650 8,350 330,435 209,786 500 8,000 376,960 13,100 126,500 2,500 29,250 8,500 7,500 1,127,031 AUTOMOTIVE SERVICE 8020 8021 AUTOMOTIVE EXTERIOR MAINT 52,768 3,000 55,768 AUTOMOTIVE EXTERIOR MAINT 8021 8022 EQUIPMENT MAINTENANCE 23,952 39,921 519,211 3,474 51,778 1,147,349 46,016 388,642 7,061 56,698 34,058 2,318,160 EQUIPMENT MAINTENANCE 8022 8023 AUTOMOTIVE PURCHASE _ _ _ _ _ _ _ _ _ 18,000 _ _ _ _ _ _ 18,000 AUTOMOTIVE PURCHASE 8023 8024 EQUIPMENT REPLACEMENT 20,781 30,658 918,570 1,226,058 1,830 40,776 1,112,257 37,177 426,572 5,492 59,332 17,466 3,896,969 EQUIPMENT REPLACEMENT 8024 8030 MAINT &REPAIR - EQUIP 150 17,939 13,241 1,000 900 281,770 69,416 148,768 3,540 28,000 9,850 255,510 9,200 17,900 7,000 3,500 867,684 MAINT &REPAIR - EQUIP 8030 8031 MAINT &REPAIR - COPIERS _ _ _ _ _ 112,945 _ _ _ _ _ _ _ _ _ _ _ 112,945 MAINT &REPAIR - COPIERS 8031 8032 MAINT & REPAIR - GYM 8,000 8,000 MAINT & REPAIR - GYM 8032 8033MAINT & REPAIR - PRINTERS 1,000 5,795 5,000 12,974 30,000 9,500 4,660 5,100 3,950 5,800 1,250 7,750 6,835 975 100,589 MAINT &REPAIR - PRINTERS 8033 8037 MAINT - E. COAST HIGHWAY _ _ _ _ _ _ _ _ _ _ 86,859 _ _ _ _ _ _ 86,859 MAINT - E. COAST HIGHWAY 8037 8040 MAINT &REPAIR - FACILITIES 20,320 35,000 205,701 248,059 81,250 39,950 94,120 120,198 644,598 MAINT &REPAIR - FACILITIES 8040 8050 PSTGE,FREIGHT,EXPRESS NOC 1,000 3,500 12,400 5,000 2,500 42,394 60,815 23,120 12,000 3,400 1,500 3,906 50,000 18,000 52,698 292,233 PSTGE, FREIGHT, EXPRESS NOC 8050 8060 PUBLICATIONS & DUES NOC 50,000 650 10,240 3,500 2,650 13,450 24,463 30,008 12,000 4,450 1,250 8,100 6,550 2,810 3,505 1,500 175,126 PUBLICATIONS & DUES NOC 8060 8070 RENTAL/PROP & EQUIP NOC 5,700 7,280 51,310 65,443 500 17,000 6,200 31,200 101,000 11,000 296,633 RENTAL/PROP & EQUIP NOC 8070 8078 EMPLOYEE RECOGNITION _ _ _ 40,000 _ _ _ _ _ _ _ _ _ _ _ _ _ 40,000 EMPLOYEE RECOGNITION 8078 8080 SERVICES- PROF &TECH NOC 255,000 108,400 573,179 132,000 345,450 214,588 718,061 86,840 250,000 202,000 1,362,266 147,165 256,800 12,664 2,038,674 162,500 600 6,866,387 SERVICES-PROF & TECH NOC 8080 80802 SERVICES -OTHER SPECIAL 135,000 100,000 298,183 17,936 551,119 SERVICES -OTHER SPECIAL 80802 80805 SERVICES -TREE RELATED _ _ _ _ _ _ _ _ _ 180,000 _ _ _ _ _ _ 180,000 SERVICES -TREE RELATED 80805 80808SERVICES- NPDES/TMDL ADMIN _ _ 443,318 _ _ _ _ _ _ _ _ _ _ _ _ _ 443,318 SERVICES - NPDES/TMDL ADMIN 80808 8081 SERVICES- JANITORIAL 11,300 99,553 8,721 291,340 1,500 76,225 128,963 617,602 SERVICES- JANITORIAL 8081 8085 SERVICES - NEWPORT COAST _ _ _ _ _ _ _ _ _ _ 588,816 _ _ _ _ _ _ 588,816 SERVICES - NEWPORT COAST 8085 8088 SERVICES - CONTRACT _ _ _ _ _ _ _ _ _ 2,371,275 _ _ _ _ _ _ 2,371,275 SERVICES - CONTRACT 8088 8091 SERVICES - COMPUTER CONSULT 73,297 5,000 78,297 SERVICES - COMPUTER CONSULT 8091 8100 TRAVEL & MEETINGS NOC 9,000 4,100 18,700 7,500 2,000 27,915 11,770 57,830 19,000 6,100 6,050 8,000 5,250 9,050 17,200 1,275 1,000 211,740 TRAVEL & MEETINGS NOC 8100 8105 TRAINING 3,000 26,000 10,500 5,000 34,500 150,783 55,324 17,000 17,500 7,000 26,500 18,700 9,400 30,650 5,000 15,800 432,657 TRAINING 8105 8106 TRAINING, POST _ _ _ _ _ _ 96,657 _ _ _ _ _ _ _ _ _ _ 96,657 TRAINING, POST 8106 8107 TRAINING, CITY WIDE _ _ _ 59,000 _ _ _ _ _ _ _ _ _ _ _ _ _ 59,000 TRAINING, CITY WIDE 8107 8112 UTILITIES - TELEPHONE 1,960 13,320 2,660 2,400 169,140 214,877 62,008 2,955 25,295 20,300 19,900 35,700 30,285 55,274 2,500 658,574 UTILITIES - TELEPHONE 8112 8114UTILITIES- NATURAL GAS 500 5,000 12,155 13,000 2,000 33,853 22,100 2,500 91,108 UTILITIES - NATURAL GAS 8114 8116 UTILITIES - ELECTRICITY 54,600 168,000 134,279 172,500 2,130,165 159,828 114,500 23,000 2,956,872 UTILITIES - ELECTRICITY 8116 8118 UTILITIES -WATER 5,000 5,000 21,300 663,746 28,000 14,804 32,303 770,153 UTILITIES -WATER 8118 8140 SUPPLIES- OFFICE NOC 4,000 7,000 29,000 14,018 6,000 71,966 65,285 28,050 8,500 12,600 6,650 19,900 5,600 46,200 37,949 1,000 363,718 SUPPLIES- OFF1 CE NOC 6140 8142 SUPPLIES- COMPUTER/COPY MACHINE 12,175 46,500 75,627 29,764 164,066 SUPPLIES- COMPUTER/COPY MACHINE 8142 8145 SUPPLIES -AUTO PARTS EXPNS 92,000 369,500 4fi1,500 1 SUPPLIES -AUTO PARTS EXPNS 8145 8148 SUPPLS -CHKS /INVOICES /FRMS 6,800 11,750 18,5501 SUPPLS -CHKS /INVOICES /FRMS 8148 8150 SUPPLIES - JANITORIAL NOC 3,500 750 13,000 23,100 68,417 1,500 24,100 30,578 164,9451 SUPPLIES-JANITORIAL NOC 8150 27 OPERATING EXPENDITURES - ALL FUNDS Acct Code Activity - Function City Council City Clerk City Manager Human Resources City Attorney Service Police Fire Planning Building General Services Public Works Utilities Library Services Recreation &Sr Svcs Internal Svc Funds Other Activities Total Activity - Function Acct Code 8155 WASTEWATER/SEWER PROGRAMS _ _ _ _ _ _ _ _ _ _ _ _ 235,000 _ _ _ _ 235,000 WASTEWATER /SEWER PROGRAMS 8155 8156 WELLS & STATION MAINTENANCE _ _ _ _ _ _ _ _ _ _ _ _ 109,000 _ _ _ _ 109,000 WELLS & STATION MAINTENANCE 8156 8160 MAINT & REPAIR MATRLS NOC 600 6,468 4,700 5,000 28,220 1,500 174,058 1,800 791,250 15,450 29,791 1,058,837 MAINT & REPAIR MATRLS NOC 8160 8165 MAINT- IRRIGATION REPAIR _ _ _ _ _ _ _ _ _ _ 28,093 _ _ _ _ _ _ 28,093 MAINT- IRRIGATION REPAIR 8165 8166 MAINT -STORM DRAINS 125,400 125,400 MAINT -STORM DRAINS 8166 8168 MAINT - PIERS /FLOATS /DOCKS _ _ _ _ 25,000 _ _ _ _ _ 14,000 _ _ _ _ _ _ 39,000 MAINT - PIERS /FLOATS /DOCKS 8168 8170 MAINT- BEACH CLEANING _ _ _ _ 40,000 _ _ _ _ _ 17,600 _ _ _ _ _ _ 57,600 MAINT -BEACH CLEANING 8170 8173 MAINT- BLDG /PLYGRND EQ RPR 5,000 5,000 MAINT- BLDG /PLYGRND EQ RPR 8173 8176 MAINT - TRAFFIC CONTROL _ _ _ _ _ _ _ _ _ _ 6,500 _ _ _ _ _ _ 6,500 MAINT - TRAFFIC CONTROL 8176 8178 ABLE EXPENSES _ _ _ _ _ _ 756,683 _ _ _ _ _ _ _ _ _ _ 756,683 ABLE EXPENSES 8178 8179 ABLE - CAPITAL REPLACEMENT 223,827 223,827 ABLE- CAPITAL REPLACEMENT 8179 8180 MAINT - OUTSIDE LABOR _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 60,000 _ 60,000 MAINT - OUTSIDE LABOR 8180 8181 MAINT -COMP SOFTWARE _ _ _ _ _ _ 367,783 _ _ _ _ _ _ 73,000 _ 6,000 _ 446,783 MAINT -COMP SOFTWARE 8181 8182 MAINT -COMP HARDWARE _ _ _ _ _ _ 26,100 _ _ _ _ _ _ 10,000 _ _ _ 36,100 MAINT -COMP HARDWARE 8182 8183 MAINT - BACKFLOW & SCADA _ _ _ _ _ _ _ _ _ _ _ _ 129,000 _ _ _ _ 129,000 MAINT- BACKFLOW & SCADA 8183 8186 MAINT -SEWER _ _ _ _ _ _ _ _ _ _ _ _ 88,750 _ _ _ _ 88,750 MAINT -SEWER 8186 8190 WATER PROGRAMS 333,000 333,000 WATER PROGRAMS 8190 8200 SPECIAL DEPT SUPPLIES NOC 2,000 10,150 20,175 76,000 111,821 355,203 5,500 33,400 15,500 9,417 367,100 40,310 300,397 83,000 1,429,973 SPECIAL DEPT SUPPLIES NOC 8200 8202 COMPUTER SUPPLIES _ _ _ _ 1,500 _ _ 12,900 _ _ _ _ _ _ _ _ _ 14,400 COMPUTER SUPPLIES 8202 8204 UNIFORM EXPENSE 1,900 150,000 265,027 52,250 15,900 5,040 7,000 497,117 UNIFORM EXPENSE 8204 8206 PRISONER CUSTODY EXPENSE _ _ _ _ _ _ 61,000 _ _ _ _ _ _ _ _ _ _ 61,000 PRISONER CUSTODY EXPENSE 8206 8208 PHOTO EXPENSE _ _ _ _ _ _ 17,000 _ _ _ _ _ _ _ _ _ _ 17,000 PHOTO EXPENSE 8208 8209 SHOOTING RANGE SUPPLIES 50,700 50,700 SHOOTING RANGE SUPPLIES 8209 8210 S.W.A.T. SUPPLIES _ _ _ _ _ _ 32,165 _ _ _ _ _ _ _ _ _ _ 32,165 S.W.A.T. SUPPLIES 8210 8211 CANINE SUPPLIES _ _ _ _ _ _ 12,590 _ _ _ _ _ _ _ _ _ _ 12,590 CANINE SUPPLIES 8211 8212 STREET CLEANING EXPENSE 55,050 55,050 STREET CLEANING EXPENSE 8212 8214 CARPENTER SHOP SUPPLIES _ _ _ _ _ _ _ _ _ _ 3,300 _ _ _ _ _ _ 3,300 CARPENTER SHOP SUPPLIES 8214 8216 SAFETY EQUIPMENT _ _ _ _ _ 600 _ _ _ _ 4,000 _ _ _ _ _ _ 4,600 SAFETY EQUIPMENT 8126 8220 SIGN SHOP SUPPLIES 18,600 18,600 SIGN SHOP SUPPLIES 8220 8222 TRAFFIC SUPPLIES & CONTRACT _ _ _ _ _ _ _ _ _ _ 122,250 _ _ _ _ _ _ 122,250 TRAFFIC SUPPLIES & CONTRACT 8222 8224 ROADWAY PAINTS & BARS _ _ _ _ _ _ _ _ _ _ 21,700 _ _ _ _ _ _ 21,700 ROADWAY PAINTS & BARS 8224 8228 SIGNS AND SIGN MATERIALS 11,000 11,000 SIGNS AND SIGN MATERIALS 8228 8232 SIGN INSTALLATION MATRLS _ _ _ _ _ _ _ _ _ _ 55,500 _ _ _ _ _ _ 55,500 SIGN INSTALLATION MATRLS 8232 82341NSCTCDES /HRBCDES /FNGCDES _ _ _ _ _ _ _ _ _ _ 6,000 _ _ _ _ _ _ 6,000 INSCTCDES /HRBCDES /FNGCDES 8234 8235 PLANT MATERIALS/TURF RENOVATION 80,000 80,000 PLANT MATERIALS 8235 8236 FERTILIZER(FOP SOIL/AMENDMENTS _ _ _ _ _ _ _ _ _ _ 20,000 _ _ _ _ _ _ 20,000 FERTILIZERFFOP SOIL/AMENDMENTS 8236 8238 ASPHALT /CONCRETE MATERIALS _ _ _ _ _ _ _ _ _ _ 596,200 _ _ _ _ _ _ 596,200 ASPHALT /CONCRETE MATERIALS 8238 8240 TOOLS, INSTRUMENTS, ETC 800 3,100 4,500 1,000 300 1,000 11,350 1,150 9,200 6,000 38,400 TOOLS, INSTRUMENTS, ETC 8240 8250 SPECIAL DEPT EXPENSE NOC 592,450 1,938 65,533 117,418 235,080 4,150 1,703,720 221,000 136,820 2,000 13,250 3,093,359 SPECIAL DEPT EXPENSE NOC 8250 8254 CITY GRANTS 25,000 _ _ _ _ _ _ _ _ _ _ _ _ 40,000 _ _ _ 65,000 CITY GRANTS 8254 8255 TUITION REIMBURSEMENT 60,000 60,000 TUITION REIMBURSEMENT 8255 8257 SISTER CITIES _ _ _ _ _ _ _ _ _ _ 21,500 _ _ _ 21,500 SISTER CITIES 8257 8259 EMPLOYEE RIDESHARE PRGM _ _ _ 26,415 26,415 EMPLOYEE RIDESHARE PRGM 8259 8260 LIBRARY MATERIALS 639,740 639,740 LIBRARY MATERIALS 8260 8265 FIREWORKS 30,000 _ _ _ _ 30,000 FIREWORKS 8265 8292 HAZARD MITIGATION _ _ _ _ _ _ _ _ _ _ 140,816 _ _ _ _ _ _ 140,816 HAZARD MITIGATION 8292 8295 IMPORTED WATER EXP -MWD 3,684,753 3,684,753 IMPORTED WATER EXP -MWD 8295 8296 GROUNDWATER EXP _ _ _ _ _ _ _ _ _ _ _ _ 3,644,442 _ _ _ _ 3,644,442 GROUNDWATER EXP 8296 8297 RECLAIMED WATER EXP -OCWD _ _ _ _ _ _ _ _ _ _ _ _ 95,000 _ _ _ _ 95,000 RECLAIMED WATER EXP -OCWD 8297 8298 OTHER AGENCY FEES 20,363 560,084 185,000 765,447 OTHER AGENCY FEES 8298 8301 STATION OPERATIONS _ _ _ _ _ _ _ 68,200 _ _ _ _ _ _ _ _ _ 68,200 STATION OPERATIONS 8301 8303 WATER CNSERV EDU & PUB REL _ _ _ _ _ _ _ _ _ _ _ _ 100,000 _ _ _ _ 100,000 WATER CNSERV EDU & PUB REL 8303 8330 SVC CHARGE - ADMINISTRATIVE 1,759,490 1,759,490 SVC CHARGE - ADMINISTRATIVE 8330 8340 GENERAL INSURANCE 319 655 1,837 1,230 13,532 1,466,096 217,308 21,548 7,425 740,005 347,815 366,243 5,172 62,458 77,055 3,328,698 GENERAL INSURANCE 8340 8511 CITY SCHOLARSHIP TRUST _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 5,000 5,000 CITY SCHOLARSHIP TRUST 8511 8512 HIGH TECH LIBRARY TRUST 19,400 19,400 HIGH TECH LIBRARY TRUST 8512 8551 CDBG _ _ _ _ _ _ _ _ 124,487 _ _ _ _ _ _ _ _ 124,487 CDBG 8551 8621 BENEFITS & RECRUITING _ _ _ _ 162,000 _ _ _ _ _ _ _ _ _ _ _ _ 162,000 BENEFITS & RECRUITING 8621 8638 EXCESS INSURANCE 4,700 70,000 74,700 EXCESS INSURANCE 8638 N/A WORKERS' COMPENSATION _ _ _ _ _ _ _ _ _ _ _ 2,472,650 _ 2,472,650 WORKERS' COMPENSATION N/A N/A IGENERAL LIABILITY - - - - - - - - - - - - - - 2,710,606 - 2,710,606 GENERAL LIABILITY N/A SUBTOTAL MAINT. & OPERATION 975,9191 155,8041 1,395,251 1 675,178 1 488,305 1 1,224,346 1 6,903,307 1 5,040,779 1 733,4751 469,473 1 12,636,4121 951,256 1 15,688,206 1 1,512,878 1 3,479,214 1 6,057,5861 184,625 58,572,014 SUBTOTAL MAINT & OPERATION 9000 OFFICE EQUIPMENT 12,000 6,000 4,000 44,119 10,000 20,700 3,000 2,000 10,000 111,819 OFFICE EQUIPMENT 9000 9005 PC REPLACE & SOFTWARE LICENSE 255,000 279,163 15,100 13,100 8,000 100,100 670,463 PC REPLACEMENT 9005 9010 COMPUTER EQUIPMENT 2,000 22,100 20,400 4,000 5,000 9,000 13,000 75,500 COMPUTER EQUIPMENT 9010 9020 FITNESS EQUIPMENT 5,000 13,000 18,000 FITNESS EQUIPMENT 9020 9100 ROLLING EQUIPMENT _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 2,297,000 _ 2,297,000 ROLLING EQUIPMENT 9100 9102 CONTRACTED SETUP _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 3,000 _ 3,000 CONTRACTED SET UP 9102 9106 EQUIPMENT RENOVATION 500 500 EQUIPMENT RENOVATION 9106 9200 SHOP EQUIPMENT _ _ _ _ _ 2,500 _ _ _ _ _ _ 2,000 _ _ _ _ 4,500 SHOP EQUIPMENT 9200 9300 EQUIPMENT, N.O.C. 19,000 77,000 13,250 224,610 46,600 51,650 33,000 24,750 489,860 EQUIPMENT,N.O.C. 9300 9400 OFFICE FURNITURE /FIXTURES 7,000 2,100 16,000 10,500 1,500 9,200 1,000 47,300 OFFICE FURNITURE /FIXTURES 9400 SUBTOTAL CAPITAL OUTLAY 7,000 31,000 6,000 4,000 382,719 297,413 274,810 26,000 30,900 52,100 43,000 70,650 111,100 56,000 2,300,500 24,750 3,717,942 SUBTOTAL CAPITAL OUTLAY DEBTSERVICE 5,351,353 5,351,353 DEBT SERVICE TOTAL OPERATING EXPENSES 1,179,230 514,666 4,464,851 2,003,565 1,513,322 8,105,365 44,796,935 31,515,567 3,241,853 4,806,199 23,183,365 5,559,564 21,883,857 6,574,945 7,063,045 15,245,578 5,895,4791 187,547,3861 TOTAL OPERATING EXPENSES CAPITAL IMPROVEMENT PROJECTS 70,922,6501 70,922,650 1 CAPITAL IMPROVEMENT PROJECTS TOTAL 1,179,230 514,666 4,464,851 2,003,565 1,513,322 8,105,365 44,796,935 31,515,567 3,241,853 4,806,199 23,183,365 5,559,564 21,883,857 6,574,946 7,063,045 15,245,578 76,818,129 258,470,037 29 SUMMARY OF ESTIMATED 2007 -08 YEAR END FUND BALANCES - 147,772,093 21,655,629 15,666,531 141,835,101 11,926,090 Estimated Estimated Estimated Actual Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance and l Account 2006-07 2007 -OB In Out 2007 -08 2007 -08 2007 -08 General Fund - 147,772,093 21,655,629 15,666,531 141,835,101 11,926,090 - Contingency Reserve 17,368,974 - 1,500,000 - - - 18,868,974 Stabilization Reserve - - - - - - - ActualFairMarketValueAdj. - - - - - - - Future Fair Market Value Adj. - - - - - - Appropriations Reserve (operating) 12,822,779 - - 7,738,929 - - 5,083,850 Appropriations Reserve (capital rebudget) 7,944,545 - 4,846,815 6,373,295 - - 6,418,065 Reserve for Inventories 220,864 - - - - - 220,864 Reserve for Prepaid Items 492,032 - - - - - 492,032 Reserve for Encumbrances 5,395,182 - - 5,395,182 - - - Budgeted Program Changes - - - - - CDBG Fund - Affordable Housing Reserve 1,329,420 - 553,000 - - - 1,882,420 Reserve for Long tens receivable 50,000 - - - - 15,450 50,000 Paramedic Program (Hoag) 546,871 - - - - - 546,871 Recreation Instruction Reserve 291,322 - 106,000 - - - 397,322 Senior Citizen Site 23,790 - 2,000 - - - 25,790 Park In Lieu Fees 499,444 - 763,020 - - 414,483 847,981 Off Street Parking 94,885 - 7,000 - - - 101,885 In Lieu Parking Fees 428,688 - 60,000 - - - 488,688 Neighborhood Enhancement Res. A 190,149 - 28,000 - - 218,149 Neighborhood Enhancement Res. B 925,437 - 300,000 - - 136,518 1,088,919 Oceanfront Encroachment 1,012,538 - 145,000 - - 244,584 912,954 Cable Franchise 1,035,476 - 100,000 - - - 1,135,476 Reserve for Capital Improvement 14,240,806 - 6,000,000 - - - 20,240,806 Reserve for PIERS Rate 5,000,000 347,249 - - 5,000,000 - 69,913,202 147,772;093. 36,066,464 35,173,937 141,835,101 12,721,675 64,021,046 Ackerman Donation Fund - - - - - - - Appropriations Reserve - 42,000 - - 24,400 - 17,600 Appropriations Reserve - Scholarship 172,068 - - - - - 172,068 Appropriations Reserve - Hi Tech 9,482 - - - - - 9,482 Perm Scholarship Endowment Reserve 218,687 - - - - - 216,687 Perm Equipment Endowment Reserve 656,063 - - - - - 656,063 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrance - - - - - - - CDBG Fund - - - - - 180,009 Appropriations Reserve (93,705) 525,732 20,631 15,450 334,190 - 103,018 Reserve for Encumbrance 20,631 - - 20,631 - - - AQMD Fund - - - - - - Appropriations Reserve 263,601 104,200 - - 26,415 - 341,386 Reserve for Encumbrance - - - - - - - AssetFOrfeitureFund - - - - - Appropriaticns Reserve 110,470 45,250 - - 100,895 - 54,825 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - OTS Grant Fund - 347,249 - - 347,249 - - SLESF - COPS Fund - 142,100 - - 120,000 - 22,100 Justice Assistance Grant (formerly LLEBG) - - - - - Appropriations Reserve - - - - - - - FairValueAdj.Reserve - - - - - - - State Gas Tax Fund - - - - - 3,922,949 Appropriations Reserve 2,649,623 1,654,500 512,310 160,000 - - 4,656,433 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 512,310 - - 512,310 - - - Traffic Congestion Relief Fund - - - - - 176,000 Appropriations Reserve 2,071 - - - - - 2,071 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Measure M Fund Tumback 2,098,311 1,359,774 287,844 - - 1,579,889 2,166,040 Fair Value Adj. Reserve - - - - - - - Tumback Encumbrances 287,844 - - 287,844 - - - Competitive (137,916) 450,000 67,787 - - 845,072 (465,201) Competitive Encumbrances 67,787 - - 67,787 - - - AHRP Fund Appropriations Reserve (538,308) 652,600 - - - 652,601 (538,309) Reserve for Encumbrances - - - - - - - KYA SUMMARY OF ESTIMATED 2007 -08 YEAR END FUND BALANCES Estimated Estimated Estimated Actual Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund l Account 2006 -07 2007 -08 In Out 2007 -08 2007 -08 2007 -08 Tide and Submerged Land Fund Appropriation Reserve - 9,490,963 - 4,479,316 2,878,335 2,133,312 - Fair Value Adj. Reserve - - - - - - - AppropriationsReserve(capital) - - 1,495,159 - - - 1,495,159 Reserve for Encumbrances 642,984 - - - - - 642,984 Upper Bay Reserve (56,054) - 86,200 - - - 30,146 Oil and Gas 200,000 - 40,000 - - - 240,000 Contributions Fund Viso Cooperative Projects (2,944,472) 1,776,491 1,174,717 - - 2,817,527 (2,810,791) Bristol Street Relinquishment 423,863 - - - - 104,310 319,553 PCH Relinquishment 3,879,178 - - - - 337,698 3,341,480 Environmental Contributions (676,827) - - - - 1,616,458 (2,293,285) Reserve for Encumbrances 1,174,717 - - 1,174,717 - - - Circulation and Transportation Fund Appropriations Reserve 1,220,454 455,400 1,032,745 - 150,000 1,893,950 664,649 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 1,032,745 - - 1,032,745 - - - Building Excise Tax Fund Appropriations Reserve 198,534 160,500 27,114 - - 225,809 160,339 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 27,114 - - 27,114 - - - Environmental Liability Fund Appropriation Reserve 2,755,1 B2 471,800 - - 90,000 676,530 2,460,452 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Oil Spill Remediation Fund Appropriation Reserve 8,772 5,250 11,618 - - 6,118 19,522 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 11,618 - - 11.618 - - - Newport Annexation Funds Receipt Fund 10,000,000 470,400 - 1,400,000 - 125,421 8,944,979 Fair Value Adj. Reserve - Receipt - - - - - - - Allocation Fund - - 1,200,000 - 1,200,000 - - Fair Value Adj. Reserve- Allocation - - - - - - - Building Fund 226,485 283,500 125,421 509,985 - - 125,421 Fair Value Adj. Reserve- Building - - - - - - - Reserve for Encumbrances- Building 125,421 - - 125,421 - - - Library Debt Service Fund Appropriation Reserve - - 569,730 - 569,730 - - Reservefor Debt Service 566,354 - - - - - 566,354 Assessment District Projects Appropriation Reserve 293,418 14,410 - - - 3,546,649 (3,238;821) Reserve for Encumbrances 317,508 - - - - - 317,508 Fair Value Adj. Reserve - - - - - - - Major Facilities Replacement New City Hall (281,460) - 48,815 - - 136,515 (369,160) Marina Park - - - - - 833,327 (833,327) Sunset Ridge Park - - - - - - - Police Facility - - - - - - - Lifeguard Headquarters - - - - - - - Reserve for Encumbrances 48,815 - - 48,815 - - - CIOSA Fund Appropriation Reserve 2,203,830 126,000 - - 270,000 - 2,059,830 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Bonita Canyon Development Fund - - - - - - Appropriation Reserve (28,283) - 26,283 - - - (2,000) Reserve for Encumbrances - - - - - - - Manners Library Fund Appropriation Reserve (2,221,854) 1,758,711 623,669 - - 160,526 - ReserveforEncumbrances 160,586 - - 160,586 - - - OASIS Sr. Center Appropriation Reserve - 62,400 1,496,600 - - 1,679,840 (120,840) 00 SUMMARY OF ESTIMATED 2007 -08 YEAR END FUND BALANCES 3,317,737 1,500,000 - 2,454,530 3,447,013. Estimated Estimated Estimated Actual Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund l Account 20061 2007 -08 In Out 2007 -08 2007 -08 2007 -08 Fire Station #7 Fund Appropriation Reserve Reserve for Encumbrances Back Bay Science Center Fund Appropriation Reserve Reserve for Encumbrances MISC SAH Projects Fund Appropriation Reserve Reserve for Encumbrances Newport Bay Dredging Fund Permanent Endowment Appropriation Reserve Fair Value Adj. Reserve Insurance Reserve Fund Workers' Compensation Reserve Liability Reserve Fair Value Adj. Reserve Retiree Medical Fund Operating Fund Conversion Fund Fair Value Adj. Reserve Compensated Absence Fund Appropriation Reserve Fair Value Adj. Reserve Equipment Fund Equipment Maintenance Equipment Replacement - All Other Equipment Replacement - PD Fair Value Adj. Reserve Reserve for Encumbrances Water Enterprise Fund Water System Reserve Stabilization Reserve Future Infrastructure Reserve Fair Value Adj. Reserve Reserve for Encumbrances Wastewater Enterprise Fund Wastewater System Reserve Stabilization Reserve Future Infrastmclure Reserve Fair Value Adj. Reserve Reserve for Encumbrances TOTAL 110 (1,890,194) 5,850,000 914,792 - (2,283,646) - 1,288,752 1,373,726 (182,977) 7,572,950 3,857,000 168,000 376,511 - 914,792 4,404,831 - 914,792 1,288,752 1,288,752 8,233,169 3,317,737 1,500,000 - 2,454,530 3,447,013. 500,000 - 659,061 1,493,500 987,939 - 5,777,086 223,125 2,700,000 987,939 1,651,078 2,146,322 469,767 1,244,775 (865,943) 518,610 6,871,363 4,025,000 376,511 2,576,221 - 10,474,685 2,950,259 - 3,451,284 3,133,000 - 7,500 - - 7,712,272 1,206,000 - 2,591,400 - 2,138,835 44,422 - 2,094,422 - 88,835 7;340,898 3,334,477 1,925,279 44,422 3,332,100 - 9,224,132 1,632,823 960,320 - - 529,816 - 2,063,327 1,925,279 - - 1,925,279 - - - - 18,630,585 3,020,806 - 17,249,312 4,434,587 (32,508) 5,176,166 - - - - - 5,176,166 3,697,261 - - - - - 3,697,261 1,444,699 - - - - - 1,444,699 3,649,567 3,020,806 628,761 13,967,693 18,630,585 3,020,806 3,020,806 17,249,312 4,434,587 10,914,379 - 3,889,514 34,849 - 2,839,254 885,109 200,000 1,590,616 - - - - - 1,590,616 1,341,342 34,849 1,306,493 2,931,958 3,889,514 34,849 34,849 2,839,254 885,109 3,097,109 SUMMARY OF ESTIMATED 2008 -09 YEAR END FUND BALANCES Estimated Estimated Estimated Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance 'und /Account 2007 -08 2008 -09 In Out 2008 -09 2008 -09 2008 -09 General Fund - 153,371,607 12,028,510 9,246,036 145,876,566 10,277,515 - Con6ngency Reserve 18,868,974 - 241,616 - - - 19,110,590 Stabilization Reserve - - - - - - - Actual Fair Market Value Adj. - - - - - - - Future Fair Market Value Adj. - - Appropriations Reserve (operating) 5,083,850 - 1,532,107 - - - 6,615,957 Appropriations Reserve (capital rebud 6,418,065 - - 5,915,300 - - 502,765 Reserve for Inventories 220,864 - - - - - 220,864 Reserve for Prepaid Items 492,032 - - - - - 492,032 Reserve for Encumbrances - - - - - - - Budgeted Program Changes Affordable Housing Reserve Reserve for Long term receivables Paramedic Program (Hoag) Recreation Instruction Reserve Senior Citizen Site Park In Lieu Fees Off Street Parking In Lieu Parking Fees Neighborhood Enhancement Res. A Neighborhood Enhancement Res. B Oceanfront Encroachment Cable Franchise Reserve far Capital Improvement Reserve far PERS Rate Changes 1,882,420 - - - - - 1,882,420 50,000 - - - - - 50,000 546,877 - - - - - 546,871 397,322 - 107,700 - - - 504,422 25,790 - 2,000 - - - 27,790 847,981 - - - - - 847,981 101,885 - 9,500 - - - 111,385 488,688 - 10,000 - - - 498,688 278,149 - 28,000 - - - 246,149 1,068,919 - 300,000 - - 120,000 1,268,919 912,954 - 145,000 - - 1,438,300 (380,346) 1,135,476 - 100,000 - - - 1,235,476 20,240,806 - 3,500,000 - - - 23,740,806 5,000,000 2,736,000 3,412,933 5,000,000 84,021,046 153,371,607 18,003,833 15,161,336 145,876,566 11,835,815 62,522,769 Ackerman Donation Fund Appropriations Reserve Appropriations Reserve - Scholarship Appropriations Reserve - Hi Tech Perm Scholarship Endowment Resery Perm Equipment Endowment Reserve Fair Value Adj. Reserve Reserve for Encumbrance CDBG Fund Appropriations Reserve Reserve for Encumbrance AQMD Fund Appropdabons Reserve Reserve for Encumbrance OTS Grant Fund Asset Forfeiture Fund Appropriations Reserve Fair Value Adj. Reserve Reserve for Encumbrances SLESF - COPS Fund Justice Assistance Grant (formerly LLEB( Appropriations Reserve Fair Value Adj. Reserve State Gas Tax Fund Appropriations Reserve Fair Value Ad]. Reserve Reserve for Encumbrances Prop 1 B Transportation Fund Appropriations Reserve Fair Value Adj. Reserve Reserve for Encumbrances Traffic Congestion Relief Fund Appropriations Reserve Fair Value Adj. Reserve Reserve for Encumbrances 17,600 - - - - - 17,600 172,068 - - - 24,400 - 147,668 9,482 - - - - - 9,482 218,687 - - - - - 218,687 656,063 - - - - - 656,063 103,018 355,659 - 15,450 320,740 34,900 87,587 341,386 112,000 - - 26,415 - 426,971 - 184,751 - - 184,751 - - 54,825 43,210 - - 66,310 - 31,725 22,100 162,000 - - 162,000 - 22,100 4,656,433 1,652,500 - 160,000 - 2,736,000 3,412,933 - 1,354,500 - - - 1,354,500 - 2,071 1,168,717 - - - 750,000 420,788 35 SUMMARY OF ESTIMATED 2008 -09 YEAR END FUND BALANCES Estimated Estimated Estimated Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund /Account 2007 -08 2008 -09 In Out 2008 -09 2008 -09 2008 -09 Measure M Fund Turnback 2,166,040 1,510,148 - - - 3,421,755 254,433 Fair Value Adj. Reserve - - - - - - - TurnbackEncumbrances - - - - - - - Competitive (465,201) 632,200 - - - 881,700 (714,701) Competitive Encumbrances - - - - - - - AHRP Fund Appropriations Reserve (538,309) 400,000 - - - - (138,309) Reserve for Encumbrances - - - - - - - Tide and Submerged Land Fund Appropriation Reserve - 10,346,602 1,495,159 5,794,966 2,968,995 3,077,800 - Fair Value Adj. Reserve - - - - - - - Appropriations Reserve (capital) 1,495,159 - - 1,495,159 - - - Reserve for Encumbrances 642,984 - - - - - 642,984 Upper Bay Reserve 30,146 - 97,206 - - - 127,352 Oil and Gas 240,000 - 40,000 - - - 280,000 Contributions Fund Misc Cooperative Projects (2,810,791) 2,912,300 - - - 1,949,400 (1,847,891) Bristol Street Relinquishment 319,553 - - - - - 319,553 PCH Relinquishment 3,341,480 - - - - - 3,341,480 Environmental Contributions (2,293,285) - - - - 2,720,000 (5,013,285) Reserve for Encumbrances - - - - - - - Circulation and Transportation Fund Appropriations Reserve 664,649 475,000 - 80,000 - 1,428,040 (368,391) Fair Value Adj. Reserve - - - - - - - ReserveforEncumbrances - - - - - - - Building Excise Tax Fund Appropriations Reserve 160,339 126,000 - - - 271,200 15,139 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Environmental Liability Fund Appropriation Reserve 2,460,452 565,000 - - 70,000 - 2,955,452 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Oil Spill Remediation Fund Appropriation Reserve 19,522 500 - - - 13,500 6,522 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Newport Annexation Funds Receipt Fund 8,944,979 450,000 - 1,400,000 - - 7,994,979 Fair Value Adj. Reserve- Receipt - - - - - - - Allocation Fund - - 1,200,000 - 1,200,000 - - Fair Value Adj. Reserve- Allocation - - - - - - - Building Fund 125,421 - - - - - 125,421 Fair Value Adj. Reserve - Building - - - - - - - Reserve for Encumbrances - Building - - - - - - - Library Debt Service Fund Appropriation Reserve - - 570,713 - 570,713 - - Reserve for Debt Service 566,354 - - - - - 566,354 Assessment District Projects Appropriation Reserve (3,238,821) - - - - - (3,238,821) Reserve for Encumbrances 317,508 - - - - - 317,508 Fair Value Adj. Reserve - - - - - - - Major Facilities Replacement New City Hall (369,160) - - - - 3,072,300 (3,441,460) Marina Park (833,327) - - - - 237,400 (1,070,727) Sunset Ridge Park - - - - - 800,000 (800,000) Police Facility - - - - - 330,000 (330,000) Lifeguard Headquarters - - - - - 150,000 (150,000) Rill SUMMARY OF ESTIMATED 2008 -09 YEAR END FUND BALANCES Estimated Estimated Estimated Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund Account 2007 -08 2008 -09 In Out 2008 -09 2008 -09 2008 -09 CIOSA Fund Appropriation Reserve 2,059,830 100,000 - - - 1,753,500 406,330 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Bonita Canyon Development Fund Appropriation Reserve (2,000) 2,000 - - - - - Reserve for Encumbrances - - - - - - - Manners Library Fund Appropriation Reserve - - - - - - - Reserve for Encumbrances - - - - - - - OASIS Sr. Center - Appropriation Reserve (120,840) - - - - 20,058,250 (20,179,090) Reserve for Encumbrances - - - - - - Fire Station #7 Fund - Appropriation Reserve - - - - - 50,000 (50,000) Reserve for Encumbrances - - - - - - Back Bay Science Center Fund - Appropriation Reserve (865,943) 1,300,000 - - - 100,000 334,057 Reserve for Encumbrances - - - - - - MISC SAH Projects Fund - - - - - - - Permanent Endowment 6,871,363 7,528,500 - - - 7,395,890 7,003,973 Appropriation Reserve - - - - - - - Newport Bay Dredging Fund Permanent Endowment 4,025,000 - - - - 4,025,000 Appropriation Reserve 376,511 - - - - 376,511 Fair Value Adj. Reserve - - - - - - Insurance Reserve Fund Workers' Compensation Reserve 10,474,685 3,599,421 - - 2,472,650 - 11,601,456 Liability Reserve 3,451,284 3,428,697 - - 2,710,606 - 4,169,375 Fair Value Adj. Reserve - - - - - - - Retiree Medical Fund Operating Fund 7,500 1,525,000 1,709,000 - 3,234,000 - 7,500 Conversion Fund 7,712,272 223,125 2,700,000 1,709,000 250,000 - 8,676,397 Fair Value Adj. Reserve - - - - - - - Compensated Absence Fund Appropriation Reserve 2,591,400 2,335,456 - - 2,000,000 - 2,926,856 Fair Value Adj. Reserve - - - - - - - Equipment Fund Equipment Maintenance 88,835 2,318,160 - 632 2,200,322 80,000 126,041 Equipment Replacement - All Other 9,224,132 3,421,518 - - 1,735,000 - 10,910,650 Equipment Replacement - PD 2,063,327 978,070 632 - 643,000 - 2,399,029 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Water Enterprise Fund (32,508) 18,667,998 3,357,883 - 18,490,161 3,418,500 84,712 Water System Reserve 5,176,166 - - - - - 5,176,166 Stabilization Reserve 3,697,261 - - 1,284,423 - - 2,412,838 Future Infrastructure Reserve 1,444,699 - - 1,444,699 - - - Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 628,761 628,761 10,914,379 18,667,998 3,357,883 3,357,883 18,490,161 3,418,500 7,673,716 Wastewater Enterprise Fund 200,000 3,857,725 2,330,859 265,625 2,840,759 3,002,200 280,000 Wastewater System Reserve 1,590,616 - - 758,741 - - 831,875 Stabilization Reserve - - 265,625 265,625 - - - Future Infrastructure Reserve - - - - - - - Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 1,306,493 1,306,493 3,097,109 3,857,725 2,596,484 2,596,484 2,840,759 3,002,200 1,111,875 TOTAL 143,189,314 225,108,364 31,770,910 31,770,910 188,047,388 70,922,650 109,327,640 37 2008 -09 FUND TRANSFERS - ALL FUNDS Transfer In (From General Fund Reserves): Current Year Operations $ Contingency Reserve Actual Fair Market Value Adj. Appropriations Reserve (operating) Transfer In (From Current Year Operations): Appropriations Reserve (capital rebudg Paramedic Program (Hoag) Recreation Instruction Reserve Senior Citizen Site Park In Lieu Fees Off Street Parking In Lieu Parking Fees Neighborhood Enhancement Res. A Neighborhood Enhancement Res. B Oceanfront Encroachment Cable Franchise Affordable Housing Reserve for Capital Improvement Reserve for PIERS Rate Changes Transfer In (From Other Funds): Gas Tax Fund Tidelands Fund CDBG Fund AQMD Fund Circulation & Transportation Fund Equipment Maintenance Fund Equipment Replacement Fund 5,915,300 241,616 1,532,107 107,100 2,000 9,500 10,000 28,000 300,000 145,000 100,000 3,500,000 160,000 5,657,760 15,450 Newport Annexation Funds 200,000 Total Transfers In $ 18,003,833 Transfer Out (To General Fund Reserves): Current Year Operations $ Contingency Reserve Actual Fair Market Value Adj. Appropriations Reserve (operating) Transfer Out (To Current Year Operations): Appropriations Reserve (capital reb Encumbrances Unrealized Events Impacting Budget Paramedic Program (Hoag) Recreation Instruction Reserve Senior Citizen Site Park In Lieu Fees Off Street Parking In Lieu Parking Fees Neighborhood Enhancement Res. A Neighborhood Enhancement Res. B Cable Franchise Reserve for Capital Improvement Transfer Out (To Other Funds): Library Debt Service Fund Retiree Medical Fund - Operating Retiree Medical Fund- Conversion General Liability Fund Workers Compensation Fund 5,975,323 5,915,300 570,713 2,700,000 Total Transfers Out $ 15,161,336 Ackerman Donation Fund Ackerman Donation Fund Transfer In (From): Transfer Out (To): Appropriation Reserve $ Fund Balance $ Total Transfers In $ - Total Transfers Out $ - CDBG Fund CDBG Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrance $ - General Fund $ 15,450 Appropriation Reserve - Total Transfers In $ - Total Transfers Out $ 15,450 AQMD Fund AQMD Fund Transfer In (From): Transfer Out (To): $ - General Fund $ - Total Transfers In $ - Total Transfers Out $ - 91.1 2008 -09 FUND TRANSFERS - ALL FUNDS Asset Forfeiture Asset Forfeiture Transfer In (From): Transfer Out (To): Reserve for Encumbrance $ - Appropriations Reserve $ - Total Transfers In $ - Total Transfers Out $ - State Gas Tax Fund State Gas Tax Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrance $ - General Fund $ 160,000 Appropriation Reserve - Total Transfers In $ - Total Transfers Out $ 160,000 Traffic Congestion Relief Fd. Traffic Congestion Relief Fd. Transfer In (From): Transfer Out (To): Fund Balance $ - Appropriation Reserve $ - Total Transfers In $ - Total Transfers Out $ - Measure M Funds Measure M Funds Transfer In (From): Transfer Out (To): Turnback Encumbrances $ - Turnback Fund Balance $ - Competitive Encumbrances - Competitive Fund Balance - Total Transfers In $ - Total Transfers Out $ - Bikes & Trailways (SB821) Bikes & Trailways (SB821) Transfer In (From): Transfer Out (To): Fund Balance $ - Appropriation Reserve $ - Reserve for Encumbrance - Total Transfers In $ - Total Transfers Out $ - AHRP Fund AHRP Fund Transfer In (From): Transfer In (From): Transfer Out (To): Fund Balance $ - Fund Balance $ - Total Transfers In $ - Total Transfers Out $ - Tidelands Operations Tidelands Fund Tidelands Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ - General Fund $ 5,657,760 Tidelands Operations 137,206 Appropriation Reserve 1,495,159 Appropriation Reserve 1,495,159 Upper Bay Reserve 97,206 Oil & Gas Reserve 40,000 Total Transfers In $ 1,632,365 Total Transfers Out $ 7,290,125 Contributions Fund Contributions Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ Appropriation Reserve $ Total Transfers In $ - Total Transfers Out $ - 39 2008 -09 FUND TRANSFERS - ALL FUNDS Circulation Fund Circulation Fund Transfer In (From): Transfer Out (To): Fund Balance S - General Fund $ 80,000 Reserve for Encumbrance - Ciosa Fund - Total Transfers In $ - Total Transfers Out $ 80,000 Building Excise Tax Fund Building Excise Tax Fund Transfer In (From): Transfer Out (To): Appropriations Reserve $ - Reserve for Encumbrances $ - Reserve for Encumbrances - Appropriation Reserve - Fund Balance - Fund Balance - Total Transfers In $ - Total Transfers Out $ - Environmental Liability Fund Environmental Liability Fund Transfer In (From): Transfer Out (To): Appropriation Reserve $ - Fund Balance $ - Total Transfers In $ - Total Transfers Out $ - Oil Spill Remediation Fund Oil Spill Remediation Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ - Appropriation Reserve $ - Total Transfers In $ - Total Transfers Out $ - Newport Annexation Funds Assessment Districts Fund Newport Annexation Funds Transfer In (From): Reserve for Encumbrance $ - Transfer Out (To): Receipt Fund $ - General Fund $ 200,000 Allocation Fund 1,200,000 Receipt Fund 1,200,000 Building Fund Encumbrances - Building Fund Appropriations - Total Transfers In $ 1,200,000 Total Transfers Out $ 1,400,000 Library Debt Service Fund Library Debt Service Fund Transfer In (From): Transfer Out (To): General Fund $ 570,713 Fund Balance $ - Total Transfers In $ 570,713 Total Transfers Out $ - Assessment Districts Fund Assessment Districts Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrance $ - Appropriation Reserve $ - Fund Balance - Fund Balance - Total Transfers In $ - Total Transfers Out $ - iff CIOSA Fund CIOSA Fund Transfer In (From): Transfer Out (To): Fund Balance $ Appropriation Reserve $ Total Transfers In $ - Total Transfers Out $ - iff 2008 -09 FUND TRANSFERS - ALL FUNDS Mariners Library Fund Mariners Library Fund Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ - Appropriation Reserve $ - Total Transfers In $ - Total Transfers Out $ Fire Station # 7 Fire Station # 7 Transfer In (From): Transfer Out (To): Reserve for Encumbrances $ - General Fund - Appropriation Reserve $ - Total Transfers In $ - Total Transfers Out $ - Retiree Medical Fund Retiree Medical Fund Transfer In (From): Transfer Out (To): Fund Balance $ 4,409,000 Appropriation Reserve $ - Reserve for Encumbrance 1,709,000 Total Transfers In $ 4,409,000 Total Transfers Out $ 1,709,000 Insurance Reserve Fund Insurance Reserve Fund Transfer In (From): Transfer Out (To): Fund Balance $ - Appropriation Reserve $ - Reserve for Encumbrance - Total Transfers In $ - Total Transfers Out $ - Equipment Fund Equipment Fund Transfer In (From): Transfer Out (To): Equipment Maintenance $ 632 General Fund Overhead $ 632 Reserve for Encumbrance - Equipment Replacement - Total Transfers In $ 632 Total Transfers Out $ 632 Water Enterprise Fund Water Enterprise Fund Transfer In (From): Transfer Out (To): Operations $ 3,357,883 Water Operations $ - Reserve for Encumbrances - Water System Reserve 1,284,423 Future Infrastructure Reserve - Future Infrastructure Reserve 1,444,699 Stabilization Reserve - Reserve for Encumbrances 628,761 Total Transfers In $ 3,357,883 Total Transfers Out $ 3,357,883 Wastewater Enterprise Fund Wastewater Enterprise Fund Transfer In (From): Transfer Out (To): Wastewater System Reserve $ 2,330,859 Wastewater Operations $ 265,625 Reserve for Encumbrance - Reserve for Encumbrance 1,306,493 Future Infrastructure Reserve - Wastewater Infrastructure. Rsv. Stabilization Reserve 265,625 Stabiliation Reserve 1,024,366 Total Transfers In $ 2,596,484 Total Transfers Out $ 2,596,484 TOTAL TRANSFERS $ ITOTAL TRANSFERS $ 31.770.910 41 CITY COUNCIL Mission Statement To protect Newport Beach's unique quality of life for the full enjoyment of its residents, visitors, and business owners and to direct the efficient and effective delivery of municipal services. Overview Newport Beach is a "Charter City," which means Newport Beach voters approved a Charter that governs many city operations and set forth a governing board of seven members. Though the members of the Newport Beach City Council each represent and reside in one of seven districts, they are elected "at large" by all of Newport Beach's registered voters and therefore serve the broader constituency, too. Being a Council Member is considered a part-time job, but the actual time commitment -- from early morning meetings with residents to special committee assignments to Council meetings that can run late into the night and special events on weekends -- often takes more than 40 hours a week. The Charter also directs the City Council to hire a "chief executive officer," called the City Manager, to run the day -to -day operations of the City "corporation." The City Manager, the City Clerk and the City Attorney are the only employees directly hired by the City Council. The City Manager oversees the hiring and management of the rest of the staff. 44 NEWPORT BEACH, CALIFORNIA Primary Goals The City Council has two primary tools to implement policy — the City's yearly budget and the various priorities that the Council sets. For the year 2008 -09, the Council expects to follow these efforts (among others) closely: • Begin the design, engineering and environmental work associated with a new City Hall by the Central Library at 1000 Avocado. • Continue to implement the updated General Plan. • Effectively address traffic (including signal synchronization), so that residents, visitors and business owners can travel within the community safely and spend minimal time in traffic. • Implement a detailed Master Facilities Program, including City Hall, the OASIS Senior Center, fire stations and other city facilities so that the City can comprehensively see and address its facilities' needs over the next 20+ years. Maintain strong relationships with "Corridor Cities" (other cities impacted by John Wayne Airport both on the departure side and the approach side) so that we can keep JWA within its current curfew and flight restrictions. Benchmark the City's already strong services, to promote "continuous improvement" among services most important to the community. Develop a Water Quality Master Plan to protect the Upper and Lower Newport Bay from sedimentation and pollution, to better conserve water and to keep our ocean beaches and near -shore zone free of contaminants. Limit the adverse impacts associated with the overconcentration of residential treatment homes and congregate living facilities. • Complete planning for new parks, such as Marina Park and Sunset Ridge Park. Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -09 Actual` Actual` Estimated" Proposed" Salaries and Benefits $ 258,922 $ 229,203 $ 249,181 $ 196,311 Maintenance and Operations $ 1,791,445 $ 1,474,011 $ 1,054,918 $ 975,918 Capital Outlay $ 3,419 $ 462 $ 7,000 $ 7,000 Total $ 2,053,786 $ 1,703,676 $ 1,311,099 $ 1,179,229 " Includes Spheres Issues and Centennial expenditures Includes Spheres Issues The City Council's budget includes the costs of the City's membership in key associations that work towards common municipal purposes, like the League of California Cities and the Southern California Association of Governments (SCAG). 45 CITY CLERK Mission Statement To provide service to the Mayor and City Council, City Manager, City 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 ful fill our responsibility to the residents of Newport Beach. Department Organization City Clerk's Office Staffing: 3 $514,666 City Clerk Two Deputy City Clerks Department Overview • Prepare and publish agendas for City Council meetings in accordance with the legal requirements for public meetings. • Record and maintain the proceedings of the City Council meetings. • Maintain official records associated with formal actions of the City Council. • Assist the public with research and retrieval of information, and retrieve and certify public documents. • Maintain the document imaging system in order to reduce staff time in searching, retrieving and copying records, as well as providing storage for permanent records. • Provide staff and the residents with on -line access to the Newport Beach Municipal Code; Council Policy Manual; Boards, Commissions and Committees Manual; applications and vacancy notices for Boards and Commissions; and City Council agendas, minutes and staff reports. • Assist the public in understanding and participating in the decision and policy making process. • Maintain the Appointive List for Boards and Commissions as required under Maddy Appointive List Act. • Process legal publications, postings and notices. • Ensure accurate codification of City- adopted ordinances. • Act as Filing Officer for the Political Reform Act of 1974 regulations (Campaign Disclosure Forms and Statements of Economic Interest). • Receive and open bids for City projects. • Receive and process Claims for Damages, and Summons and Complaints against the City. • Serve as the City's Election Official and receive petitions relating to initiatives, referendums or recalls. • Serve as custodian of the official records of the City and maintain custody of the City Seal. • Execute all ordinances, resolutions and contracts. • Administer oaths, affirmations and acknowledgements. • Process passport applications in accordance with U.S. Department of State procedures. 46 NEWPORT BEACH, CALIFORNIA Resource Allocation Budget Overview 2008 -2009 ($414,666) (Excludes Elections) • Salaries - $259,063 (62 %) • Benefits - $99,799 (24 %) ❑ Advertising /Publications /General Liability - $10,650 (3 %) ❑ Supplies /Maintenance - $32,654 (8 %) ■ Prof /Tech Services - $8,400 (2 %) ■ Travel /Meetings - $4,100 (1%) 3` 24°i 1% 2 %- 62% The City Clerk's Office provides service to the Mayor, City Council, City Manager, and administrative departments, as well as to the public. As a service providing department, the budget is primarily allocated to salaries and benefits with a small amount budgeted for maintenance and operation costs. Performance Review 2008 -2009 Projected 23 25 85 25 120 120 20 35 320 Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits 2005 -2006 2006 -2007 2007 -2008 Service Indicators Actual Actual Estimated Council Meetings, Regular 22 23 23 Council Meetings, Special or Adjourned 28 23 25 Resolutions adopted 86 95 80 Ordinances adopted 27 21 25 Claims /Summons and Complaints processed 116 118 140 Contracts /Agreements processed 131 117 130 Notices of Completion /Release Bonds 13 20 15 Documents processed to Orange County Recorder 26 36 30 Passports processed 457 453 450 2008 -2009 Projected 23 25 85 25 120 120 20 35 320 Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits $ 326,349 $ 314,754 $ 339,929 $ 358,862 Maintenance and Operations $ 97,730 $ 50,733 $ 59,804 $ 55,804 Capital Outlay $ - $ 11,684 $ - Total $ 424,079 $ 377,171 $ 399,733 $ 414,666 Elections $ - $ 79,934 $ 158,000 $ 100,000 Grand Total $ 424,079 $ 457,105 $ 557,733 $ 514,666 CITY MANAGER Mission Statement To maintain the delivery of high quality municipal services and legislate and manage the affairs of the city according to law and for the benefit of residents and property owners. Department Organization TOTAL $4,464,850 22 Positions, plus 8.06 FTE City Manager Staffing: 6 plus .03 FTE $1,185,850 City Manager Two Assistant City Managers Executive Assistant to the City Manager Administrative Assistant Code & Water Quality Enforcement Division Staffing: 6 plus .25 FTE $818,108 Division Manager Water Conservation Coordinator Four Code & Water Quality Enforcement Officers P/T Office Assistant Department Assistant Public Information Division Staffing: 2 plus 1.88 FTE $425,442 Public Information Manager Public Information Officer Nine P/T Production Assistants Harbor Resources Division Staffing: 8 plus 6.28 FTE Division Manager Division Supervisor Harbor Resources Specialist Harbor Permit Technician Parking Lot Supervisor Parking Lot Crew Chief Marine Protection & Education Supervisor Maintenance Worker 11 20 Parking Lot Attendants 10 Tidepool Rangers 48 NEWPORT BEACH, CALIFORNIA Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits $ 2,288,055 $ 2,551,104 $ 2,793,558 $ 3,038,600 Maintenance and Operations $ 1,457,640 $ 1,352,201 $ 1,508,180 $ 1,395,250 Capital Outlay $ 36,368 $ 96,019 $ 57,616 $ 31,000 Total $ 3,782,063 $ 3,999,324 $ 4,359,354 $ 4,464,850 The City Manager Primary Goals The City Council appoints the City Manager to make sure the City's operations run effectively. The City's Charter prescribes specific duties to the City Manager, including the power to appoint department directors and to develop the annual budget. The Charter also directs the City Manager to report back to the Council each year on the fiscal operations of the City, to see that the City follows the laws of the Charter and the State of California, and more. The City Manager implements the direction of the City Council to ensure that the priorities and interests of the Council are achieved. In addition to attending Council meetings, the City Manager convenes meetings of the City's Management Team (department directors) and of individuals and groups throughout the City. Othertopics, more regional in nature, fall under the City Manager's responsibilities. The City Manager's Office monitors the political (including legislative in both Washington, D.C. and Sacramento), and economic environment outside the city to ensure that external forces do not compromise Newport Beach's quality of life, public safety system or its finances. The City Manager's budget includes three key divisions — Code & Water Quality Enforcement, Harbor Resources and Public Information. Because the strategic issues supervised by the City Manager's Office can require the use of specialized expertise, this budget also includes funds for short-term contracts with consultants. Code & Water Quality Enforcement Division The City's Code and Water Quality Enforcement Division is among the most respected in Orange County. Code & Water Quality Enforcement has two major emphases: protecting the community's quality of life via the enforcement of the municipal code (regarding noise, nuisances, signage, zoning and more) and protecting Newport Bay and our ocean shoreline by implementing State and Federal clean water requirements. The Division will continue its proactive, face -to -face education and enforcement efforts regarding "best management practices" (BMPs) for water conservation and water quality. The Division adopted a new approach in July 2007 that will continue through FY 2008 -09 — that is to more aggressively improve nuisance properties (dilapidated structures, trash, weeds, boarding houses, illegal dwelling units, and more) in an effort to bring up some of the older parts of the community that may need improvement. As illustrated by the included pie chart, nuisance properties make up one quarter of the Division's total workload. Code & WQ Enforcement Division Workload ■ Nuisance Properties ■ Water Quality Violations O Zoning Issues Mother- MC Violations 49 CITY MANAGER Public Information The City Council has made enhancing communication with residents a priority and the Public Information Division has a new strategic communication plan designed to help achieve that goal. The plan builds upon the City's existing resources and incorporates new communication tools and techniques to improve outreach efforts and communicate effectively. In FY 2008 -09, the Division will use the City Manager Resident Newsletter, an improved City Web site, new NBTV programming, wider use of the e- SelectAlert program, and other time - tested methods of public outreach to share information about City programs, projects and policies. The Division's established and expanding NBTV component— broadcast on Time Warner Channel 3 and Cox Channel 30/852 —will make even greater use of part-time personnel (for research, editing and camera work) under the direction of one manager creating new programs and public service announcements about City programs and projects. NBTV programming includes Newport Beach Study Sessions and City Council meetings, and original program productions on Newport Beach history, arts and culture, pet adoption, library services, city department functions and activities, protecting coastal and harbor resources and public safety. Harbor Resources Division The Mission Statement of this division is to protect and improve the resources of Newport Harbor, Upper Newport Bay, and the ocean beaches to ensure their proper use and enjoyment by all things that derive life, recreation or commence from our City's most important asset. More than 1,200 individuals and businesses operate a pier, marina or mooring in Newport Harbor and therefore require a formal permit to access and use this resource. Habitat protection, water quality improvement and the myriad of regulations that direct the City's Title 17 and City Council Policy H -1 demand specific attention by the Harbor Resources staff. The Harbor Commission, a seven - member board appointed directly by the City Council — plays an important role here, too. The Harbor Resources Division includes parking lot administration and an innovative Marine Life Area protection program. Harbor Resources is located at the Balboa Yacht Basin off Harbor Island Drive. Among the tasks that the Harbor Resources Division will undertake this year are: • Beach sand replenishment projects on Balboa Island. • Management planning of the Lower Bay's complex needs — from dredging to eelgrass to safe navigation. • Realignment of the offshore mooring areas, and a possible change to the administration of moorings. Harbor Resources Department Functions by Staff Hours 4% 7°0 8` 16% 1no/ 6% 1% 6% 1% 41% ■ Pier Permits Management ■ Harbor Dredging ❑ Pumpout Stations ❑ Balboa and Corona Del Mar Parking Lots ■Marine Life Refuge ■ Balboa Yacht Basin ■Harbor Maintenance & Inspections ❑Mooring Management ■ Harbor Commission Staff Support ■ Customer Service Performance Review 2005 -06 2006 -07 2007 -08 2008 -09 Service Indicators Actual Actual Estimated Projected Code & Water Quality Enforcement Division Administrative Citations Issued Notices of Violations Issued Water Quality Education Impressions Harbor Resources Division Dock Construction Permits Reviewed Dredging Permits Reviewed Fire Code Compliance Citations Issued Other Harbor Compliance Warnings and Citations Number of Vehicles at Balboa Pier Lot Number of Vehicles at CDM Lot Number of Students Trained /Educated and Public Contacts via Marine Life Refuge Program Number of Classes Coordinated by MLR Program Public Information Division NBTV News & Special Programs* Outside Government Programming Web Streaming of NBTV News Programs City Manager Resident Newsletter News Releases Public Education / Tours 285 547 680,000 281 652 700,000 440 1,111 720,000 452 1,300 740,000 122 82 90 80 25 30 13 20 21 20 5 5 15 10 25 25 229,000 226,000 235,000 235,000 119,000 130,000 145,000 150,000 74,200 76,000 70,000 70,000 245 275 290 300 98 68 153 168 - 39 93 120 36 40 91 100 6 8 19 21 24 36 2 4 7 10 *Includes Study Sessions & City Council 51 HUMAN RESOURCES Mission Statement The Human Resources Department delivers innovative and timely human resource services and leadership to enable the City, departments and employees to provide exceptional services to our residents and visitors. Department Overview Human Resources partners with departments and employees to hire, compensate, support, and develop a workforce that is dedicated to delivering high - quality services to the community. We continue to provide the tools and training needed to keep current with employment - related laws and practices minimizing the City's liability in employment matters. Automating HR processes and developing procedures for City -wide consistency continues to be a high priority, along with City -wide training and developing a strong safety program for all employees. This year, successful automated highlights include the online application and test development program through NeoGov, the Employee Access Center, and the online performance evaluation system. We are also completing a paperless workers' compensation claims project. Recruitments continued to increase significantly with more applicants for entry-level positions and fewer applicants for professional -level positions. To meet the increasing demand and provide good customer service, we moved the recruitment staff into a Recruitment Center modular. This has been a big improvement, giving staff adequate space to work more efficiently and adding a conference room dedicated to recruitments. After extensive labor negotiations, we implemented Memorandum of Understanding's with several employee groups which included a new retirement formula for fire safety and miscellaneous employees. Many employees in our workforce are at, or close to, retirement age, and we provided informational retirement sessions to assist these employees in making informed life decisions. In addition, we provided all supervisors and managers with Preventing Workplace Harassment, Discrimination, and Retaliation training which is required by AB 1825, and monthly Supervisory training through our Employee Relations Consortium. Primary Goals • Provide opportunities for growth of the organizational culture that supports the City's values Minimize the City's liability in employment matters • Provide cost effective quality employment services Create and enhance policies, programs and systems that support sound management practices 52 NEWPORT BEACH, CALIFORNIA Risk Management & Employee Benefits Staffing: 3.5 $546,698 Benefits Administration Contract Review & Insurance Compliance Disability Benefits & Retirements DMV Employer Pull Program DOT Drug Program Employee Assistance Program Employee Fitness Center Administration Employee Health Fair Employee & Retirement Counseling FMLA/HIPPA Compliance General Liability Insurance Procurement Loss Control New Employee Orientation Pre - employment Physical Exams Retiree Medical Insurance Safety Program Special Event Review Workers' Compensation Claims Administration Department Organization Human Resources Administration & Operations Staffing: 6.5 plus 1.5 FTE $1,456,868 City Employee Activities & Events City -Wide Training Civil Service Commission Support Classification & Compensation Deferred Compensation Employee Identification Cards & Parking Permits Employee Relations Employee Service Awards Employment Verifications Exit Interviews Grievances & Disciplines Labor Relations MOU Administration PERS /PARS Assistance & Coordination Personnel Policies & Procedures Personnel Transactions Records Management Recruitment/Selection Tuition Reimbursement Unemployment Administration HUMAN RESOURCES Performance Review 5000 4500 4000 3500 3000 2500 2000 1500 1000 500 0 54 Service Indicator Totals from FY06 to FY09 FY06 FY07 FY08 FY09 2005 -2006 2006 -2007 2007 -2008 2008 -2009 Service Indicators Actual Actual Estimated Projected Full Time Recruitments n/a 78 84 97 Part Time Recruitments n/a 38 69 80 Total Recruitments: 88 116 153 177 Tuition Reimbursements 165 190 200 220 Unemployment Claims 20 21 23 25 Personnel Transactions 1,480 1,430 1,650 1,900 Classification /Compensation Studies 40 20 30 20 Surveys for other agencies 180 190 190 190 PERS and /or PARS Issues 105 110 160 110 Trainings Conducted 27 25 25 27 Contract Negotiations meetings 20 50 50 20 Employee Relations Issues 30 35 45 35 Benefit Transactions Actives & Retirees 930 1,480 1,700 1,850 General Liability Claims 45 135 87 111 Workers' Compensation & Disability Claims 133 176 150 163 Industrial Disability Retirements Processed 3 2 3 2 Retirements 25 32 20 25 5000 4500 4000 3500 3000 2500 2000 1500 1000 500 0 54 Service Indicator Totals from FY06 to FY09 FY06 FY07 FY08 FY09 200 180 160 140 120 100 80 60 40 20 0 Total Recruitments FY06 FY07 FY08 Salaries and Benefits Maintenance and Operations Capital Outlay Total 2005 -06 Actual 2006 -07 Actual Ii NA 2007 -08 Estimated =1111, I Allocation Plan 2008 -09 Proposed $ 962,811 $ 1,116,823 $ 1,204,290 $ 1,322,387 $ 582,767 $ 623,378 $ 580,362 $ 675,178 $ 10,152 $ 10,605 $ 164,360 $ 6,000 $ 1,555,730 $ 1,750,806 $ 1,949,012 $ 2,003,565 "Our mission is your success" CITY ATTORNEY Mission Statement To represent and /or advise City Council, Boards and Commissions, and City Staff with respect to all legal matters pertaining to the City. Primary Goals • To maintain an accessible attorney staff and provide timely responses to formal and informal requests for legal advice. • To work with other City department heads in developing legal strategies for implementing Council goals, identifying legal issues to surrounding community development proposals and responding to community concerns about traffic and quality of life. • To work with Risk Management to provide effective legal counsel to represent and appear for the City in all legal actions, or proceedings including defense of tort liability claims and enforcement of City codes, rules and regulations. • To be proactive to limit City liability and to present reasonable and cost effective solutions to legal problems without compromising the interests of the City, its officers, or employees. Performance Review 6391 2005 -2006 2006 -2007 2007 -2008 2008 -2009 Service Indicators Actual Actual Estimated Projected Requests for Opinions /Advice (In- House) 5,500 6,000 6,000 6,200 Council, Board, and Commission Meetings 100 100 100 100 Preparation /Review of Contracts, MOUs, Agreements 400 500 600 550 Litigation Caseload 50 25 5 15 Code Enforcement Caseload 80 70 50 100 Development /review of Resolutions and Ordinances 85 100 100 100 Court and Hearing Appearances 80 40 10 20 Public Assistance (phone or in person, by attorney or secretarial staff) 7,200 7,000 7,200 8,000 Legislative Advocacies 20 20 5 5 Public Records Act Request 60 70 100 100 6391 NEWPORT BEACH, CALIFORNIA Department Organization City Attorney's Office Staffing: 4 plus 2.88 FTE $1,513,322 City Attorney Two Assistant City Attorneys Administrative Assistant to the City Attorney Part-Time Office Assistant Two Part -Time Deputy City Attorneys Part-Time Paralegal Department Overview The City Attorney acts as the legal advisor and counsel for the City Council, City Boards and Commissions, City Manager, and all City Departments. Some of the primary functions of this office are to: • Render legal opinions and advice to City Council and City staff. • Review and /or prepare proposed contracts, bond financing papers, and insurance requirements. • Monitor, control, defend against liability claims and lawsuits, enforce Municipal Code. • Attend meetings of the City Council and Planning Commission, as well as other boards, committees, and commissions as required and render legal advice on agenda items and open meeting laws. • Prepare, review drafts, and assist in the negotiation of agreements to which the City is a party. • Draft and analyze, support legislative efforts necessary to achieve City Council goals. • Prepare or review ordinances, resolutions, deeds, pleadings, and other legal documents. • Appear before courts and administrative tribunals to represent the City's interests in regulatory and personnel hearings and appeals. Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits $ 831,051 $ 838,967 $ 806,318 $ 1,021,017 Maintenance and Operations $ 187,002 $ 635,319 $ 475,460 $ 488,305 Capital Outlay $ 2,067 $ 6,019 $ 16,035 $ 4,000 Total $ 1,020,120 $ 1,480,305 $ 1,297,813 $ 1,513,322 ADMINISTRATIVE SERVICES Mission Statement To provide prudent financial management of publicly entrusted resources and deliver the highest quality Financial, Information Technology and related support services to City Officials, the Public and Other Departments in a cost effective manner. Primary Goals The Administrative Services Department is a composite organization that performs a diverse collection of financial and technological services. The Resource Management Division is the executive division of the Department that oversees four functional divisions: Fiscal Services, Information Technology, Revenue, and Accounting. The Department's primary purpose is to act as the financial steward for the public but also to provide organization -wide financial and information technology services to the frontline public serving departments. In addition, the Revenue Division directly supports the public, serving nearly 85,000 residents and 22,000 businesses with municipal services and licensing needs. $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 Allocation Plan Salaries and Benefits Maintenance and Operations Capital Equipment Total 611 Administrative Services Cost Relative to Operating Budget tTotal Admin Service Budget tGeneral Fund Operating Budget 5.2% 5.2% 5.25% 5.1% 5.2% 5.4% 5.7% 5.6% 5.6% 2001 2002 2003 2004 2005 2006 2007 2008 2009 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed $ 5,209,234 $ 5,668,347 $ 6,046,597 $ 6,498,301 $ 992,121 $ 1,071,724 $ 1,488,516 $ 1,224,347 $ 386,101 $ 479,882 $ 402,459 $ 382,719 $ 6,587,456 $ 7,219,953 $ 7,937,572 $ 8,105,367 NEWPORT BEACH, CALIFORNIA Resource Allocation Resource Management Division Providing executive and administrative support, the resource management division also provides financial planning, treasury management and a variety of specialized financial and technical guidance to the organization. Beyond the basic financial services, the Department also provides financial planning services that are critical to the City's financial stability and ultimately, the City's ability to provide and maintain the high quality of municipal services our residents have grown to expect. Staff assist other departments in budgeting, analyzing, and financing major equipment acquisitions and /or infrastructure improvements. Staff also manage debt financing levels appropriately, balancing the financial burden across the service life of the improvements. Resource Management Staffing: 3 $538,135 Est. Cost Allocation Department Administration $ 122,694 22.80% Budget $ 78,427 14.57% Investment & Cash Management $ 74,305 13.81% Financial Planning $ 64,784 12.04% Special Projects $ 64,234 11.94% Labor Negotiations $ 52,652 9.78% Employee Benefits $ 38,458 7.15% Other $ 42,581 7.91% Total $ 538,135 100.00% Other Department Employee Benefits Administration Labor Negotiations Special " Budget Projects Financial Planning Investment & Cash Management Accounting Division In general, the Accounting Division is in charge of the overall accounting, financial reporting and audit management functions as well as the development and administration of the City's operating budget. In this capacity, this division monitors and implements new accounting pronouncements to insure the City adheres to generally accepted accounting practices. This division also oversees several detailed accounting processes including: payroll processing; key internal control procedures over cash, investments and e- commerce; a myriad of detailed system interfaces; general ledger maintenance; capital asset, debt and assessment district administration; accounting for reserves, designations, grants and other restricted sources. Accounting Staffing: 8 Plus 1.5 FTE $1,143,359 Est. Cost Allocation General Ledger Maint $ 258,713 22.63% Payroll $ 161,675 14.14% Costing, Research & Analysis $ 156,658 13.70% Budget Prep & Admin $ 137,748 12.05% Audit $ 131,901 11.54% Financial Reporting $ 128,303 11.22% Grant Admininstration $ 72,143 6.31% Other $ 96,219 8.42% Total $ 1,143,359 100.00% Grant Admininstration Financial Budget Prep & Admin General Ledger Maint Costing, Research & Analysis ADMINISTRATIVE SERVICES Fiscal Services Division Fiscal Services is a diverse Division of twenty full and part-time employees with primary support functions for the entire organization. Central Cashiering processes payments made to the City through several dozen billing systems. Continual effort is made to automate these systems to utilize e- payment alternatives and simplify payment methods for our customers. The Parking Meter Collection Crew is responsible for the maintenance of the City's parking meters and change machines. Their coin collection duties result in $2.2 million of revenue each year. The Accounts Payable section processes vendor payments and the tax reporting of compensation and benefits on behalf of the City's vendors. Other activities include management of the Citywide purchasing card program, encumbrances, and contract administration. The Graphics & Printing section provides centralized management of the City's paper supply, large print production jobs, copier purchases and maintenance, and graphics work for most of the larger print jobs that are produced throughout the City. The Central Warehouse is responsible for control of inventory supplies, receives dock deliveries, and manages the disposal of surplus equipment. The Purchasing section provides centralized purchase order issuance and is committed to obtaining a high quality of goods and services at competitive prices. Mail Room functions include distribution of correspondence, the folding /insertion of materials, and remittance processing of all City billings. Fiscal Services Staffing: 16 Plus 2.82 FTE $1,903,740 Est. Cost Allocation Centralized Cashiering $ 432,046 22.69% Parking Meter Collection $ 380,455 19.98% A/P $ 296,047 15.55% Graphics, Printing & Production $ 216,476 11.37% Warehouse & Inventory Control $ 216,077 11.35% Purchasing $ 166,931 8.77% Remittance Processing $ 111,226 5.84% Postal Services $ 84,482 4.44% Total $ 1,903,740 100.00% Postal Services Remittance Processing Purchasing — J Warehouse & Inventory Graphics & Printing Accounts Payable Centralized Cashiering irking Meter Collection Revenue Division The Revenue Division is responsible for overall revenue administration, including development, recovery, and analysis. This plays a key role in the City's ability to maintain consistent service levels. Staff members monitor proposed legislative changes that affect the City's revenue streams. They often take a lead role in mounting opposition against bills that have a detrimental impact on municipal services. Staff reviews existing State laws mandating a higher level of service on the City, and pursues reimbursement of the additional costs imposed by the State. As local control over revenue streams has shifted to State and County agencies, Revenue staff's review of the accuracy of subventions from those agencies has increased. The Citywide consolidation of receivables management has increased efficiencies and expanded the Department's customer service responsibilities to its external customers — residents and visitors. Revenue has pioneered and manages a unique program to link like entities across diverse databases to consolidate customer information, and improve customer service and revenue recovery. Included in these customer services is the adjudication of all non - criminal actions taken by City Departments (e.g. parking and administrative citations). Revenue's income contract administration ensures compliance with agreements while maximizing the benefits arising from use of public property. Revenue specific compliance and allocation audits, license inspectors and other revenue enhancement measures ensure a level playing field for all taxpayers within each tax base. [it$] Revenue Staffing: 12 Plus 1.6 FTE $1,552,169 Development Est. Cost Allocation Licensing $ 465,712 30.00% Receivables & Collections $ 337,761 21.76% Adjudications $ 183,604 11.83% Contract Administration $ 160,534 10.34% Revenue Audits $ 124,166 8.00% Tax Administration $ 105,769 6.81% Regulatory Permits $ 93,561 6.03% Revenue Development $ 81,063 5.22% Total $ 1,552,169 100.00% Revenue Regulatory Development Permits / / Tax Administration Revenue Audits Contract Administration Adjudications Licensing Receivables & Collections Information Technology Division The mission of this division is to deliver automation solutions and communications services to all City Departments, the City Council, and members of the Public by consolidating, developing and maintaining a dynamic, progressive, service oriented, information technology system. Information and communication technology is a fast moving, ever changing industry that the City must embrace and grow with in order to keep up with the demands of our Community and using Departments. Functions performed by the IT Division include: administration of shared computer systems, security, e- mail & voicemail; development and administration of the City's web sites; centralized database applications development and support; network administration and training. The IT Division also supports a Geographic Information System designed to provide complex analysis and mapping capabilities. The Telecommunications section operates and maintains all City telephone systems and communication devices. Information Technology Staffing: 17 Plus .5 FTE $2,967,963 Development Est. Cost Allocation Application Development & Support $ 534,233 18.00% Computer Systems Administration $ 534,233 18.00% Geographic Information Systems $ 534,233 18.00% Communications Systems & Devices $ 385,835 13.00% Other $ 237,437 8.00% Network Administration $ 178,078 6.00% Database Management $ 178,078 6.00% E -mail & Voice Mail $ 148,398 5.00% Web Development $ 118,719 4.00% Security $ 118,719 4.00% Total $ 2,967,963 100.00% Web Development E -mail & Voice Security Application Mall Development & Support Database Management Network Administration Computer Systems Other Administration Communications Systems & Geographic Devices Information Systems uit ADMINISTRATIVE SERVICES New Initiatives Asa part of the City -wide performance measurement and benchmarking effort, the Administrative Services Department will be measuring the performance of the following three services: • Information Technology — We will deliver automation solutions and communications services to all City Departments, the City Council, and members of the Public by consolidating, developing and maintaining a dynamic, progressive, service oriented, information technology system. Budgeting - We will deliver a meaningful annual operating financial plan that provides long -term sustainability, flexibility and stability, through preparation and monitoring of the annual budget and related documents. Purchase Requisitioning /Purchase Ordering — We will develop and maintain a dynamic, service oriented, procurement system to deliver the supplies, services, and other resources needed by City Departments to meet their missions. This includes orders, encumbrances, agreements, purchase card program, bid process, City vehicle fleet database /paperwork management. In addition to these new initiatives, the Department will be working on two of the City Council's main priorities for 2008: • The update of the Facilities Financing Plan The implementation of the City's new Fee Structure and Cost of Services Plan to ensure that most fee services pay for themselves Other significant Department efforts for this fiscal year include: • Tidelands Economic Analysis • SB 1146 — legislation to create a reciprocal data exchange with the Franchise Tax Board • Test claims before the Commission on State Mandates on Crime Statistics Reporting, Fire Safety Inspections of Care Facilities, Identity Theft, Peace Officers Procedural Bill of Rights II, Open Meetings Act II, Ethics Training and Compensation for Members of Local Agency Legislative Bodies Municipal Code revisions to sections imposing civil penalties and the Administrative Citation Ordinance Creation of a local government data clearinghouse Implementation of hourly parking at CdM State Beach parking lot • TOT assessment of on -line travel companies • Bus shelter agreement • Reduce IT server inventory/footprint and increase ROI through hardware virtualization • Develop implementation plan for data replication and offsite storage • Develop deployment strategy for Microsoft Windows Vista operating system and Microsoft 2007 Office software applications • Develop strategies for supplying real time Geographic Information System data to and receiving updates from City field personnel • Develop strategies to implement both City Wide Area Network (WAN) primary and secondary higher bandwidth capable solutions 62 Service Indicators Accounting Performance Review 2005 -2006 2006 -2007 2007 -2008 2008 -2009 Actual Actual Estimated Projected Financial Reporting Excellence Award Yes Yes Yes Yes Audit Reportable Conditions None None None None Single Audit Compliance Findings None None None None Total Budget Administered- $189,686,214 $252,769,561 $227,781,792 $258,470,037 Paychecks Processed 27,150 27,405 27,700 27,720 Fiscal Services Accounts Payable Checks Issued 16,443 17,500 21,500 23,000 Total Value of Payables Processed $117,981,345 $123,050,000 $135,000,000 $138,500,000 Checks Deposited 182,557 180,500 173,102 171,000 Value of Currenty Deposited $2,912,678 $3,098,734 $2,803,408 $2,753,407 Purchase Orders Issued 636 640 655 660 Images Printed 4,443,911 4,046,245 4,286,014 4,174,956 Printing & Binding Jobs 4,854 4,354 4,052 4,504 Mail Processed 239,872 217,269 221,044 225,000 Revenue Municipal Statements 178,417 205,000 181,422 182,000 Accounts Receivable Billings 4,687 10,000 10,500 11,000 New Business Licenses 5,530 4,800 5,033 7,000 Business License Renewals 15,233 13,000 19,960 14,000 Dog Licenses Issued 1,525 3,600 5,516 6,700 Parking Citations Processed 73,012 75,000 70,105 71,000 Administrative Citations Processed 7,223 5,000 2,491 3,500 Ajudications 3,321 3,200 3,374 3,400 Business Tax Revenue $3,848,381 $3,300,000 $3,770,172 $3,958,680 Business Tax Notices 6,891 13,000 32,030 ** 47,500 Transient Tax Revenue $9,791,057 $10,738,983 $12,059,008 $12,979,079 Transient Tax Notices 2,768 3,100 3,100 3,200 Film Permits - 140 168 170 Contracts Administered - 57 63 Telecommunications City Owned Telephone Units 865 835 853 865 Service & Repair Calls 1,953 1,911 1,927 1,900 Average Monthly Calls 81,358 82,967 85,789 86,000 * Budget Administered is limited to gross actual expenditures for FY06; while FY07 & FY08 represent the gross budget administered (including internal service charges) ** Prior to FY08 only Business Tax Notices sent to new businesses were calculated; FY08 includes notices sent to businesses renewing their business license Administrative Services Department Staffing: 56 plus 6.42 FTE $8,105,367 1.11 POLICE DEPARTMENT Mission Statement 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. Primary Goals Community Outreach: While the Department has been successful in increasing our involvement in the Community over the years, we will explore new and /or different tools to improve communication with various neighborhoods, homeowners' associations, Neighborhood Watch programs, residents, and business operators throughout the City. This will involve increased uniform presence in neighborhoods to improve our visibility and increased crime prevention education and information sharing. In order to improve our connectivity to the Community, we will also be upgrading the Department's website to provide contact information for area supervisors and investigators in the various divisions with geographic maps, which will enable residents to locate personnel assigned to their specific area of the City. Addressing Alcohol - Related Impact on the Community: The Department will explore methods of ensuring that CSI Corinna Lawton demonstrates we are effectively addressing the relationship between fingerprinting techniques during alcohol - related establishments and the Community. This Public Safety Day will be a multi- faceted effort involving education, cooperation, and enforcement, while also soliciting assistance from other City departments that impact these efforts. Emphasis will be focused on controlling disruptive behavior and the reduction of DUI collisions, while putting the Community's safety and quality of life as the top priority. 64 NEWPORT BEACH, CALIFORNIA Technology Projects: The Department will complete ongoing and new technology projects that improve our daily operations and improve service to the Community. This will include enhancements to the Department's website to provide improved functionality and explore options for electronic crime reporting and the purchasing of reports by residents. Traffic Safety - Commercial Enforcement: In an effort to improve overall traffic safety for the Community, we will explore the options on creating a commercial enforcement program. While commercial enforcement has been taking place on a limited basis with the assistance of outside agencies, our goal is to develop a program that will increase these enforcement efforts utilizing Department resources. This will involve the training of additional Traffic personnel in commercial enforcement, acquiring the necessary specialized equipment, and developing an enforcement strategy. Leadership Development: As the recruitment of new personnel continues, and we experience more and more turnover due to retirements in supervisory ranks, we will need to prepare ourfuture leaders in order to maintain our quality service to the Community. In 2007, the Department reinstituted the highly successful Leadership Development Program. We will continue to offer this training for prospective promotional candidates in both sworn and non -sworn ranks. In the future, we plan to make this leadership course available to other City employees as well. We will also look to develop current sworn and non -sworn supervisors to help them prepare for higher ranking positions within the Department. Officer Mike Fletcher and his police canine, Jardo, spread Holiday Cheer at Fashion Island Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits $ 32,049,368 $ 33,231,570 $ 35,211,740 $ 37,596,216 Maintenance and Operations $ 5,316,408 $ 6,405,503 $ 6,943,864 $ 6,903,307 Capital Outlay $ 806,260 $ 386,122 $ 519,350 $ 297,413 Internal Service Fund $ 413,133 $ 403,054 $ 529,816 $ 643,000 Total $ 38,585,169 $ 40,426,249 $ 43,204,770 $ 45,439,936 Sworn Personnel 148 148 149 149 Non -Sworn Personnel 90 92 92 92 Total Personnel 238 240 241 241 POLICE DEPARTMENT Department Organization Chief of Police Staffing: 10 plus 0.49 FTE $2,047,882 Professional Standards D.A.R.E. Media Relations Environmental Services Community Relations Legal Affairs Crime Prevention Citizens' Academy Patrol Staffing: 97 plus 4.29 FTE $17,335,026 Watch One Watch Two Watch Three Jail Unit S.W.A.T. Bicycle Unit Canine Unit Disaster Planning Helicopter Program (A.B.L.E.) Volunteer Program Reserve Officer Unit Hostage Negotiation Unit Resource Allocation 66 TOTAL $44,796,936 241 Positions, plus 15.55 FTE Traffic Staffing: 33 plus 3.74 FTE $5,235,670 Traffic Services Accident Investigations Motors Parking Control Crossing Guard Traffic Education Animal Control Special Events Planning Support Services Staffing: 55 plus 6.84 FTE $10,690,615 Alarms Officer Communications Video Unit Property Unit Polygraph Unit Fiscal Services Records Section Training Section Range /Armory Computer Systems Planning /Research Facility Maintenance Electronic Equipment Repair Fleet Maintenance Staffing: 2 $1,714,469 Parts Inventory Automotive Service Equipment Replacement Collision Repair Vehicle Maintenance Detectives Staffing: 44 plus 0.19 FTE $7,773,273 Detective Services Crimes Against Persons Property Crimes Juvenile /Sex Crimes Narcotics Section Economic Crimes Crime Scene Investigations Photo Unit Vice /Intelligence Crime Suppression Unit Crime Analysis .ito Theft Task Force (O.C.A.T1 School Resource Regional Narcotic Suppression Program (R.N.S.P.) (Figures do not include Asset Seizure or other grant funds) The Police Department is comprised of the following divisions of responsibility: Office of the Chief of Police, Patrol/Traffic, Detectives, Support Services, and Fleet Maintenance. Under the leadership of Chief John Klein, the Department's management team includes three Captains and eight Lieutenants. Of the Department's authorized strength of 149 sworn officers, over 90% are assigned to field or investigative positions. Personnel related costs comprise approximately 83% of the Police Department's total budget, with the remainder devoted to training, technology, office equipment, supplies, and other operational costs. Traffic 13% Patrol 56% Detective COP 23% 5% Sworn Officers by Division Support Services 3% Traffir 120/ Patr 38% Detective Fleet 17% Maint. 4% COP 5% Support Services 24% FY 09 Budget by Division (NAFF & Grant Funds Not Included) Service Indicators Part One Crimes` Adult Arrests Juvenile Detentions Crime and Miscellaneous Reports Calls for Service CAD Events Domestic Violence Cases Investigated Number of Cases Assigned for Investigation Number of Cases Assigned per Detective Value of Property Recovered Field Interviews Conducted False Alarms Handled Animals Impounded Animal Control Citations Issued Fatal Traffic Collisions Injury Traffic Collisions Property Damage Collisions Vehicle Code Citations/Warnings Issued Other Citations Issued Parking Citations Issued Sergeant Tom Fischbacher coordinates clean -up efforts at the scene of a lumber truck rollover Performance Review 2005 -2006 2006 -2007 2007 -2008 2008 -2009 Actual Actual Estimated Projected" 3,045 3,083 3,055 3,065 2,999 3,289 3,196 3,213 264 308 267 301 10,182 10,278 10,289 10,301 62,429 69,299 69,524 69,749 83,343 94,223 84,851 85,902 245 228 221 234 4,317 4,464 4,321 4,404 309 312 315 315 3,832,647 3,787,506 2,865,401 3,971,854 4,965 5,109 4,422 4,834 3,727 3,681 3,719 3,476 558 509 550 576 886 898 815 879 4 6 6 5 508 529 539 525 861 875 867 851 18,151 16,342 17,828 17,023 3,578 3,274 2,996 3,257 74,780 67,170 70,150 73,737 Part One are the eight most serious crimes (Homicide, Forcible Rape, Robbery, Aggravated Assault, Burglary, Larceny - Theft, Auto Theft, and Arson) as defined by the FBI in the Uniform Crimes Reports. " Projected Service Indicators for 2008/2009 Fiscal Year are derived from mathematical formulas based on historical data and are not indicative of recent downward trends. [IN FIRE DEPARTMENT Mission Statement To reduce the loss of life and property from fire, medical, marine, and environmental emergencies through education, prevention, hazard reduction, and response. Primary Goals The mission statement above provides the framework for all of the goals and activities of the Newport Beach Fire Department. The Department's 154 full -time employees and over 225 seasonal employees provide 24 -hour protection and response to the City's residents and visitors. • Identify and reduce fire and environmental hazards that may threaten life and property. • Provide a safe, effective, and expeditious response to requests for assistance. • Develop an adequately trained work force to effectively perform their duties. • Participate in the community development planning process to improve fire and life safety. • Encourage Department personnel to assume leadership roles in the organization. • Plan for response to natural and man -made disasters that affect the community. • Educate and train City employees and the community to assist them in maintaining a safe environment. Department Overview With strong roots and a long history, the Fire Department continues to develop and enhance its mission of superior safety, service, and professionalism. The Fire Department continues to build on past successes and strives to meet the future demands of a unique and expanding community. Today, the Newport Beach Fire Department places emphasis on Emergency Services, Fire Prevention, Disaster Preparedness, and the training and education of those who serve as well as those to be served. Emergency Services Emergency Medical Services Our paramedics and emergency medical service responders strive to stay on the forefront of the newest medical treatment and technology available. Enhancements to our medical equipment will help to increase survivability of our patients, improve the outcome of our medical calls and provide the highest quality of care possible. [a..] NEWPORT BEACH, CALIFORNIA Firefighter and Lifeguard Operations The Newport Beach Fire Department will continue to provide the same high level of services that our community has come to expect. Fire Operations Permanent Population: 83,361 Firefighters on duty per day: 39 117 Regular Full -time Suppression Staff 3 Battalion Chiefs 30 Fire Captains 30 Engineers 21 Paramedics 33 Firefighters 2 Firefighter /Paramedics on all Paramedic Rescue Ambulances Average work week: 56 hours (per FLSA standards) Lifeguard Operations Beach Population (Summer) per day: 100,000+ Lifeguards on Duty (Summer) per day: 70 17 Full -time Staff 225 Seasonal Lifeguards 38 Lifeguard Towers staffed on summer days 8 Patrol Units 3 Supervisor Vehicles 3 30' Rescue Boats 35 Jr. Lifeguard Instructors 1200 Jr. Lifeguard participants Fire Equipment 8 Engines 2 Trucks 3 Paramedic Vans 1 Battalion Chief Vehicle 69 FIRE DEPARTMENT Fire Prevention The goal of the Fire Prevention Division is to safeguard the community from fire and environmental hazards through programs providing for adherence to fire regulations, public education, and hazard mitigation. To meet this goal, the Division's responsibilities include: Fire Safety Inspections • 6500 Commercial occupancies in the Division's inspection program • 750 Hazard Reduction Inspections in the Buck Gully and Morning Canyon areas Plan Review In conjunction with Building, Planning, and Public Works, the Fire Prevention Division will review Fire plans according to the local regulations and those of the California State Fire Marshal. The Fire Prevention Division reviews over 200 plans per year. Pre - submittal Review For improved customer service, consultation services to architects, developers, contractors, and property owners prior to plan submittal are available. Fire Investigation The Fire Department will continue to investigate all fires with our six professional fire investigators (two per shift). When the need arises they will work with the Newport Beach Police Department and assist in criminal investigations by determining the origin and cause of fires. Hazardous Materials Disclosure Will continue to collect hazardous materials disclosure information and business emergency planning. Improvements in our inspection procedures have increased the total number of disclosures to 171 in this year's program from 150 businesses last year. This information becomes immediately available to fire incident commanders in the event of a fire at one of the disclosing businesses. all Disaster Preparedness The primary goal of the Disaster Preparedness Section of the Training Division is to continue to provide education and training to all City employees and residents. This year is an exceptional one. City and Employee Preparedness • The City's Emergency Management Plan (EMP) will be updated this year. The EMP is our official plan to coordinate and manage large scale disaster operations. In order to be compliant with the State, our EMP must be updated every three years to be eligible for pre- and post- disaster funding. Updates to the plan will include: incorporating the National Incident Management System (NIMS), adding new hazards that pose a threat to our City, planning for special needs populations, and expanding the hazard mitigation section. Once the EMP is updated, it will be submitted to the City Council for final approval. "Day of Preparedness" - November 13, 2008 -All jurisdictions in California will be participating in the Statewide Exercise, "Golden Guardian." This exercise is very unique from drills in previous years as all government agencies, hospitals, school districts, businesses, and citizens will take a few hours to train and prepare for a disaster on the same day. On this day, our City's Emergency Preparedness Committee (EPC), which is comprised of a representative from each department, will be participating in the City's Emergency Operations Center (EOC) annual exercise. Community Preparedness Disaster Preparedness presentations are provided to any requesting group in the city, such as homeowner's associations, civic groups, businesses, and schools. The Fire Department advertises these presentations and actively encourages organizations to schedule one for their group. • The Disaster Preparedness workshop is a three -hour workshop held throughout the year and covers specific topics such as tsunamis and earthquakes. • The three -hour Neighborhood Disaster Preparedness class continues to be provided to any requesting group. The course covers the City's emergency management plan, family emergency planning, and home safety measures. • The Community Emergency Response Team (CERT) program continues to be offered four times each year. The 24 -hour FEMA- certified program teaches residents how to prepare, be self - sufficient, and respond to any large scale disaster. CERT graduates are certified Disaster Service Workers, ready to help their community in the event of an unexpected disaster. • The disaster preparedness public outreach to all 165 homeowner's associations in the city is continuous and on- going, with the ultimate goal of building a Neighborhood Disaster Preparedness Team of trained CERT volunteers in each community. a FIRE DEPARTMENT Trainina and Education The Newport Beach Fire Department continues to strive for excellence in training and education for both Department employees and our community. Department employees participate in a combination of classroom instruction and field drills. Newport Beach Fire and Lifeguard personnel consistently receive the highest scores in the training classes completed. Firefighter Training Firefighter Training continues to improve with the addition of our new Santa Ana Heights Training Facility. We will continue to utilize this location to train our firefighters in the newest equipment, firefighting and rescue techniques, and latest in medical procedures. Community Fire and Beach Safety Education The Fire Department also provides excellent community education. Department members provide safety instruction and training to school -age children every year through the Junior Firefighter Safety Academy. • Junior Firefighter Camp • Junior Lifeguard Program • Lifeguard Cadet Program • "CPR in the Schools, Working Together to Save Lives" The Fire Department will also be launching its improved website with better public information. Better communication with the community will continue to be a top priority. Events • Firefighters regularly attend community events for educational purposes. • Public Safety Day: October 12, 2008. The community has come to anticipate this event, and our firefighters look forward to hosting it each year. Allocation Plan 72 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits $ 22,638,749 $ 23,512,534 $ 25,085,228 $ 26,199,978 Maintenance and Operations $ 3,858,731 $ 4,337,647 $ 4,948,162 $ 5,040,779 Capital Outlay $ 323,666 $ 758,996 $ 466,163 $ 274,810 Total $ 26,821,147 $ 28,609,177 $ 30,499,553 $ 31,515,567 Non -Sworn Personnel 15 15 15 15 Sworn Personnel 135 138 141 141 Total Full -time Personnel 150 153 156 156 Seasonal - (FTE) 30.78 31.77 33.13 33.13 72 Safety Operations Staffing: 133 plus 21.39 FTE $24,417,388 Fire Suppression EMS Response & Transportation Ocean Safety /Beach Rescue Dive Team Rescue Boats Hazardous Materials Response Hazardous Situation Mitigation Fire Prevention Inspections Administration Staffing: 8.5 plus 1 FTE $1,583,889 Apparatus & Equipment Budgeting Communications Facility Management Mapping Personnel Purchasing and Procurement Training Staffing: 7 plus 10.74 FTE $1,985,243 Fire Training Lifeguard Training Junior Lifeguard Program Lifeguard Cadet Program Junior Firefighter Camp Community Relations & Education Public Information Disaster Preparedness Emergency Management C.E.R.T Program Community Disaster Preparedness Department Organization Emergency Medical Services Staffing: 1.5 $2,265,952 EMS Financial Management Continuing Education Employee Health Exposure Control Medical Quality Assurance Medical Disaster Planning Fire Prevention Staffing: 6 $1,263,095 Fire Code Enforcement Hazardous Materials Regulation Hazardous Vegetation Management Knox Box Access System Fire &Arson Investigation Fire Code Plan Checks Fire Code Building Inspections Special Event Management Performance Review 73 2005 -2006 2006 -2007 2007 -2008 2008 -2009 Service Indicators Actual Actual Estimated Prolected Fire Responses 214 175 393 300 Medical Responses 5,382 5,772 6,874 6,000 Fire Medics Membership 5,840 6,529 6,500 7,000 Water Rescues 2,257 3,916 3,848 5,000 Lifeguard Medical Aids 8,905 5,291 4,924 7,000 Boats in Distress/ Warnings 91 128 216 100 Preventative Actions 70,862 84,949 78,992 85,000 Fire Alarm Responses 693 791 812 1,250 Other Emergency Responses 2,736 1,671 2,387 3,000 Public Education Contacts 4,402 7,262 7,000 8,000 Fire Inspections 6,470 7,136 7,250 7,250 New Construction Inspections 801 917 931 1,100 Beach Attendance 6,758,342 7,580,988 7,315,536 10,000,000 73 PLANNING DEPARTMENT Mission Statement To guide community development in the public interest as a responsive, responsible, and knowledgeaable planning team. Department Overview Planning Division: • Planners prepare and implement short and long -term strategies that promote City Council priorities for enhancing the physical environment, and the character and quality of neighborhoods in Newport Beach. • Planners are responsible for interpreting and applying the provisions of the General Plan, Zoning Code, Local Coastal Program, and related codes. • Planners work with customers in determining appropriate uses of properties, in identifying suitable site plan configurations, and in designing buildings of size, scale, and character consistent with traditions of excellence that define Newport Beach. • Planners provide the staffing resources for the Planning Commission and the City Council for a variety of land use and development projects requiring public hearings pursuant to the Newport Beach Municipal Code. Economic Development Division: • Staff in the Economic Development Division develop and implement the City's economic development policies and programs, including the Strategic Plan for Fiscal and Economic Sustainability. • Economic Development staff are the City's liasons to the Economic Development Committee, four Business Improvement Districts (BIDs) and many of the City's business associations and community -based organizations like the CdM Farmer's Market and the Newport Beach Film Festival. • Economic Development Staff administer the City's Community Development Block Grant program. Bayview Landing Senior Apartments 74 NEWPORT BEACH, CALIFORNIA Planning Division Staffing: 20 plus .40 FTE $2,475,760 Department Administration Staffing: 6 City Council Staff Support Planning Commission Staff Support Project Assignment and Monitoring Staff Training and Professional Development Budgeting Inter - departmental Coordination Information Systems Management Code Compliance Staffing: 6 Public Information Counter Real Property Information General Plan and Zoning Inquiries Local Coastal Program Inquiries Zoning Code Interpretation Development Plan Check Use Permit Monitoring Minor Use and Modification Permit Approvals Comprehensive Sign Program Approvals Condo Conversion and Parcel Map Approvals Code Enforcement Support Department Organization Strategic Planning Staffing: 2 General Plan Administration Zoning Code Updates Local Coastal Program Implementation Housing Programs Special Studies Inter - agency Collaboration Legislative Monitoring Development Services Staffing: 6 Land Use Public Hearings Site Plan and Development Review Major Use Permits Variances Tract Maps Reports and Recommendations to City Council Reports and Recommendations to Planning Commission Specific Plans and Planned Community Texts Coastal Residential Development Permits Appeals and Permit Revocation Hearings Economic Development Division Staffing: 3 $641,606* ED Strategic Plan Implementation Business Retention and Recruitment Liaisons to Business Improvement Districts Wayfinding Sign Programs Special Studies / Projects Community Development Block Grant Administration * Excludes CDBG Fund PLANNING DEPARTMENT Primary Goals • Implement the General Plan - Complete comprehensive Zoning Code update - Gain State certification of the updated General Plan Housing Element - Gain California Coastal Commission certification of revised Coastal Land Use Plan - Gain California Coastal Commission certification of Local Coastal Program Implementation Plan - Housing In -Lieu fee • Continue to implement Strategic Plan for Fiscal and Economic Sustainability • Continue to improve customer service and streamline discretionary project processing • Continue to reduce the average zoning plan check to two weeks or less for first plan submittal • Enhance planners' expertise and customer service skills through ongoing in -house and outside professional development and training courses • Continue planning case files electronic format archival program • Prepare and administer new development review processes as required after adoption of the new Local Coastal Program and Zoning Code Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits $ 1,833,686 $ 1,948,136 $ 2,357,960 $ 2,482,378 Maintenance and Operations $ 1,448,136 $ 850,740 $ 1,846,960 $ 608,988 Capital Outlay $ 12,374 $ 117,614 $ 62,980 $ 26,000 CDBG Fund $ 187,326 $ 114,061 $ 140,707 $ 124,487 Total $ 3,481,522 $ 3,030,551 $ 4,408,607 $ 3,241,853 76 Performance Review 0 2005 -2006 2006 -2007 2007 -2008 2008 -2009 Service Indicators Actual Actual Estimated Projected General Plan Amendments 10 3 6 6 Code Amendments 9 9 3 10 Use Permits 34 41 36 30 Variances 2 1 2 2 Tract Maps /Parcel Maps 71 28 38 35 Modification Permits 149 98 70 45 Condo Conversions 40 5 7 7 Lot Line Adjustments 14 17 15 10 0 BUILDING DEPARTMENT Mission Statement To ensure the quality of life of those who live, work, and visit the City by promoting building safety through regulating building use and occupancy. Department Overview The Building Department ensures the health and welfare of the residents of Newport Beach by regulating the construction, use, and occupancy of buildings and other alterations through the application of standardized model building codes. It continues a tradition that can be traced through recorded history for over 4,000 years in which people have become increasingly aware of their ability to avoid the catastrophic consequences of building construction failures. The Building Department ensures that the standards set by these codes for construction are met through plan review, permit issuance and on -site inspections. The Newport Beach Building Department was a key member of the uniformity effort to develop a uniform set of codes throughout Orange County. The Building Department promotes building safety through regulating building use and occupancy by taking a customer - oriented approach to finding educated, cost effective solutions. Administration Division • Provide customer service for telephone and walk -in customers; process utility releases; process applications for requests for modifications, alternate material or method of construction, and exemption from disabled access • Set department policy and standard operating procedures • Inform and teach new California codes to public • Track and file building plans for all departments involved in development review • Design and update building forms; responsible for correspondence and department web page • Provide FEMA flood zone determinations • Process complaints regarding unsafe or illegal construction • Assist customers with retrieving archived records, including plans, permits and support documents from microfiche and the digital database • Archive all documents, including plans, permits, supporting documents and microfiche into a digital database New Code training for customers f.7 Active project plans Customer reviews building records on microfiche and computer Plan Check/Permits Services Division NEWPORT BEACH, CALIFORNIA New house plan delivered to customer Process applications and associated drawings for construction permits Review construction documents for code compliance for structural, architectural, grading, and fire safety • Provide assistance on the technical requirements of codes over the counter to homeowners, contractors, architects and design engineers by Building Department staff engineers • Provide over the counter plan check service by appointment • Provide quality and timely processing of all construction documents and permits • Produce a variety of statistical reports • Consistently meet the stated goal of 90% of plan reviews within four weeks or less Over counter plan check Busy building counter 79 BUILDING DEPARTMENT Building inspector reviewing plans prior to inspection Inspections Division Wireless connection to City network provides real time inspection results for inspectors in the field • Ensure compliance with the approved plans and applicable codes, and local ordinances • Confirm that site conditions are accurately reflected on the approved plans • Provide Residential Building Records (RBR) inspections upon the sale or transfer of residential properties • Utilize combination inspections • Maintain inspection records electronically in real time • Provide investigation of customer complaints on building safety, etc. • Initiate code enforcement action when appropriate Department Organization TOTAL $4,806,199 34 Positions, plus 1.16 FTE Administration* Staffing: 5 plus .33 FTE $561,645 Plan Check /Permit Services Staffing: 16 plus .83 FTE $2,457,827 Inspections Staffing: 13 $1,786,727 *The Building Department pools clerical support staff for all three divisions under the Administration Division. Resource Allocation Plan Check / Permit Services 48% Inspections 38% Administration 80 14% The Building Department is responsible for reviewing construction drawings and inspecting building construction to verify compliance with minimum building safety standards required by local and State construction codes. The Building Department budget is divided into three sections: Administration, Plan Check/Permits Services, and Inspections. The department revenue is generated by collecting fees for the services it provides. Department Revenue $5,000- $4,500- $4,000- o $3,500 m N oo $3,000 r N $2,500 `m 'm � $2,000 m 'o � $1,500- $1,000- $500- $0- 93 -94 9495 96-96 9697 9798 9899 99 -00 00 -01 01 -02 02 03 03 -04 04 -05 05 -06 06 -07 07 -08' 08 -09" Fiscal Years ' Estimated " Projected Primary Goals • Maintain a management system that effectively and efficiently utilizes resources to achieve the mission of the organization. • Continue enhancements to the "Accela" permit tracking and processing system. • Continue to look for ways to improve service delivery to our customers. • Facilitate compliance with City- adopted codes and State - mandated standards. • Continue to train staff on the new 2007 State building codes. • Continue to update correction lists, forms, handouts, standard plans, policies, and inspection standards according to the newly adopted 2007 State building codes. • Continue the quality assurance program for all department activities. • Continue to process permit applications efficiently and complete 90% of all plan reviews within four weeks turn - around goal. • Utilize new technological advances to make customer dealings with the Building Department more efficient and convenient. • Achieve consistency in plan check, inspections, and interpretations through staff training and interaction. • Continue to catalog and integrate the County records as they are received from the County of Orange for Newport Coast and West Santa Ana Heights for customer and staff access. 1.111 $4850 $4,725 $4831 $4,800 $4,460 $4,232 $3,924 $3,537 $3,338 $3,273 $2,974 52.866 52,568 $1949 $1,453 I $1,201 93 -94 9495 96-96 9697 9798 9899 99 -00 00 -01 01 -02 02 03 03 -04 04 -05 05 -06 06 -07 07 -08' 08 -09" Fiscal Years ' Estimated " Projected Primary Goals • Maintain a management system that effectively and efficiently utilizes resources to achieve the mission of the organization. • Continue enhancements to the "Accela" permit tracking and processing system. • Continue to look for ways to improve service delivery to our customers. • Facilitate compliance with City- adopted codes and State - mandated standards. • Continue to train staff on the new 2007 State building codes. • Continue to update correction lists, forms, handouts, standard plans, policies, and inspection standards according to the newly adopted 2007 State building codes. • Continue the quality assurance program for all department activities. • Continue to process permit applications efficiently and complete 90% of all plan reviews within four weeks turn - around goal. • Utilize new technological advances to make customer dealings with the Building Department more efficient and convenient. • Achieve consistency in plan check, inspections, and interpretations through staff training and interaction. • Continue to catalog and integrate the County records as they are received from the County of Orange for Newport Coast and West Santa Ana Heights for customer and staff access. 1.111 BUILDING DEPARTMENT • Continue to improve plan tracking and storage methodologies to provide access to plans and permits as easy as possible. • Expand our current on -line inspection information to enable our customers to read inspection comments on line. • Develop performance benchmarks for permit processing, plan check and inspection services. • Implement Building Department staff reorganization according to City Council approved plan. • Convert digital archive to GIS, allowing for easy access to permit and plan information in a centralized, web -based environment. Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits $ 3,197,202 $ 3,384,868 $ 3,731,769 $ 4,305,826 Maintenance and Operations $ 590,009 $ 678,087 $ 960,344 $ 469,473 Capital Outlay $ 13,950 $ 23,363 $ 41,708 $ 30,900 Total $ 3,801,161 $ 4,086,318 $ 4,733,821 $ 4,806,199 Performance Review 82 Service Indicators Plan Submittals Permits Issued Building /Combination Permits Issued Grading Permits * Electrical Permits Plumbing Permits Mechanical Permits' Pool /Spa Permits Harbor Permits Residential Building Records Permits Fire Permits Total Permits Issued: Inspections Building Code Enforcement Inspections related to complaints RBR Inspections Construction Inspections Total Inspections: 2005 -2006 2006 -2007 2007 -2008 Actual Actual Estimated ** 2,851 2,496 2,400 2008 -2009 Projected ** 2,200 3,396 2,852 2,800 2,600 306 220 200 180 2,637 1,531 1,200 1,100 1,694 1,122 1,000 900 1,288 862 800 750 176 155 150 135 111 91 110 100 1,347 1,084 700 600 527 402 350 310 11,482 8,319 * 7,310 * 6,675 193 185 180 160 948 1,011 900 800 922 674 500 400 33,846 30,538 30,000 28,000 35,909 32,408 31,580 29,360 * Combination permit issued in lieu of sub permits effective November 2006; this affects the total number of permits. ** Seasonal conditions and economic factors can significantly affect future projections. 0 0 c = o U C 7 ,v n C C O U m m Customers assisted without an engineer 66% Number of Customers Assisted 22,604 Total Customers Jan. 2007 to Feb. 2008 Customers assisted by an engineer 33% mers that waited more than 30 minutes 1% Projected Construction Activity for Fiscal Year 2007 -08 Total Construction Valuation: $265,000,000 Number of Plan Submittals: 2,400 Number of Building Permits: 2,800 Total Inspections: 31,580 Total Number of Permits: 7,310 9394 9495 95 -96 96 -97 97 -98 98 -99 99 -00 GM1 01 -02 02 -03 03 -04 04 -05 05 -06 06 -07 07 -08` Fiscal Years 'Projected s%3 GENERAL SERVICES Mission Statement To provide cost - effective service in order to maintain a clean and safe city infrastructure to ensure a high quality of life for residents, the enjoyment of visitors, and the support of all other city departments. Department Overview The General Services Department is responsible for providing maintenance support services to residents, visitors, and other city departments. The department is divided into six functional divisions that are responsible for residential refuse collection and recycling; maintenance of the City's urban forest, parks and landscaped areas, storm drains, tide valves, beaches, traffic signs, pavement markings, and public facilities; management and replacement of the City fleet of vehicles and equipment; and improvement of public streets and sidewalks. Department Organization Administration Staffing: 6 $846,851 Administrative Functions Customer Service Financial Management Operations Support Staffing: 32 plus 1.5 FTE $5,945,421 Cleaning & Repair of Facilities & Beaches Street Sweeping Storm Drain Maintenance Tidal Valve Operation Graffiti Abatement 84 TOTAL $27,118,687 122 Positions, plus 3.5 FTE Equipment Maintenance Staffing: 15 plus .75 FTE $3,935,322 Maintain, Repair, and Replace City Vehicles Ensure Safety & Environmental Compliance Parks and Street Trees Staffing: 18 $6,255,293 Tree Health & Safety Park & Median Maintenance Coordinate New Development & Public Works Projects Field Maintenance Staffing: 23 plus .75 FTE $4,035,927 Roadway, Sidewalks, Curb /Gutter Repair & Replacement Street Signage Refuse Staffing: 28 plus .5 FTE $6,099,873 Residential Refuse & Recyclable Collection Transfer Station Operation NEWPORT BEACH, CALIFORNIA Primary Goals • Complete construction of CNG station at City Corporation Yard • Approve contract for the purchase of CNG refuse equipment and street sweepers • Open Household Hazardous Waste ABOP & E -waste collection facility at City Corporation Yard • Analyze refuse collection methods Division Overview Administration Core Services • Coordinate department operations • Provide administrative and financial support to department staff • Manage contracts including refuse collection franchise contracts Primary Objectives • Ensure that the delivery of services aligns with the priorities and directives of Council and City Manager • Ensure compliance with Federal, State, and municipal laws, regulations, and mandates • Facilitate intradepartmental and community communication • Contract administration Equipment Maintenance Core Services • Vehicle maintenance and repair • Vehicle specifications, purchase, and salvage • Ensure compliance with Federal, State, and Air Resources mandates and regulations Primary Objectives • Preventative maintenance and repair of all City vehicles (except Police) • Contract administration The General Services Department provides support on a variety of projects throughout the city. Bbl GENERAL SERVICES Division Overview (continued) Field Maintenance Core Services • Inspection and repair of asphalt and concrete surfaces including roadways, sidewalks, curbs, and gutters • Marking of streets, parking lots, and curbs, and maintenance of traffic and street signs • Special event and project management and support Primary Objectives • Maintenance of infrastructure • Contract administration Operations Support Core Services • Facilities maintenance • Storm drain and tidal valve maintenance • Street sweeping • Beach maintenance • Graffiti abatement Primary Objectives • Clean streets, sidewalks, and beaches • Clean and maintain city buildings • Monitor and maintain storm drain and tidal valve system • Fabricate and repair fixtures and furnishings • Fabricate signs, banners, decals, and custom signage requests • Provide operational and logistical support of city departments that operate on the beach (Lifeguards, Police, and Recreation) • Coordinate CIP and construction projects • Contract administration Parks and Street Trees Core Services • Park, median, and tree maintenance • Special event coordination • Provide technical support for project review and development Primary Objectives • Schedule plant and tree maintenance in parks and rights -of -way • Plan review and on -site inspection of new development and Public Works projects including repair and restitution of encroached /damaged public properties • Irrigation management and water conservation practices • Weed abatement for fire safety • Special events support and traffic control • Staff support to Parks, Beaches & Recreation (PB &R) Commission • Contract administration F'Zh Division Overview (continued) Refuse Core Services • Collection, transfer, and recycling of the residential waste stream • Management of commercial franchise program and Newport Coast residential contract • Compliance with state materials diversion mandate for environmental protection Primary Objectives • Collection of residential refuse Operation of Transfer Station Mandated diversion of recyclable materials Contract administration A single storm surge can bring over 500 tons of debris onto the beaches and into the bay. Resource Allocation Administration $2,630,000 Operations Support $1,463,000 Personnel $750,000 Personnel $3,151,000 Vehicle Maintenance $427,000 Contract Services $402,000 Equipment Maintenance Vehicle Replacement $420,000 Personnel $1,513,000 Vehicle Maintenance $411,000 Automotive Parts $369,000 Janitorial Services $291,000 Field Maintenance Parks and Street Trees Personnel $2,215,000 Contract Services $2,920,000 Asphalt Materials $308,000 Personnel $1,748,000 Concrete Materials $288,000 Tree Reforestation $90,000 Vehicle Replacement $205,000 Ficus Tree Maintenance $60,000 Refuse Personnel $2,630,000 Disposal Fees $1,463,000 Newport Coast Contract $589,000 Vehicle Replacement $484,000 Vehicle Maintenance $427,000 BH GENERAL SERVICES Performance Review Service Indicators Residential Refuse Collected (tons) Beach Debris Collected (tons) Diversion Rate Newport Coast Residential Refuse Contract Sidewalk Repair (square feet) Curb & Gutter Replacement (miles) Street Sweeping (tons) Street & Pavement Marking (linear feet) Graffiti Incidents Parks Maintained Landscaped Acres Maintained Trees Trimmed 2005 -2006 2006 -2007 2007 -2008 2008 -2009 Actual Actual Estimated Projected 45,626 37,927 46,000 46,000 3,000 1,244 1,485 1,500 50% 54% 54% 58% $652,250 $722,650 $763,816 $588,816 55,000 59,459 58,000 56,000 3,200 5,002 4,000 4,000 5,635 6,502 6,550 6,600 980,000 998,570 1,090,000 1,000,000 2,300 3,282 2,500 2,600 54 54 56 57 560 560 607 608 14,890 17,713 15,550 16,000 Maintenance and Refuse crews provide excellent customer service everyday. Special Projects In addition to scheduled maintenance, the General Services Department provides support to all city departments as a skilled labor force. Storm surges, athletic events, and city -wide celebrations are some of the scenarios in which cross - trained staff members can provide specialized support in order to maintain safety and mitigate damage. Conclusion Communication is both the key driver and measure of success of the General Services Department. Residents, visitors, and other city departments provide daily feedback on how well their service needs are being addressed and how the process can be improved. This direct communication enables the Department to more efficiently and effectively fulfill its core mission of maintaining a clean and safe city infrastructure. F:I9 Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits $ 8,891,618 $ 9,442,308 $ 10,192,551 $ 10,494,853 Maintenance and Operations $ 10,800,632 $ 9,609,291 $ 12,973,974 $ 12,636,412 Capital Outlay $ 37,928 $ 75,046 $ 63,100 $ 52,100 Internal Service Funds $ 4,228,344 $ 3,837,663 $ 5,376,702 $ 3,935,322 Total * $ 23,958,522 $ 22,964,308 $ 28,606,327 $ 27,118,687 Personnel 124 125 127 122 * Includes Equipment Maintenance and Replacement Fund Expenditures (Internal Service Fund) Maior Contract Services Annual Cost Alley Sweeping $78,000 Biological Monitoring Services (Back Bay View Park) $12,559 Biological Monitoring Services (Morning Canyon Park) $7,618 Bonita Canyon Sports Park Landscape Maintenance $164,338 City Catch Basin & V -Ditch Cleaning $135,000 City Yard & City Hall Custodial Services $29,960 Materials Recovery Facility $1,291,055 Materials Recovery Facility Consulting Services $33,490 Median & Roadside Landscaping $654,035 Newport Coast Landscape Maintenance $495,278 Newport Coast Residential Refuse Collection $588,816 On -Call Striping & Sign Installation $116,000 Park /Facility Landscape Maintenance $528,997 Sidewalk Grinding $25,000 Sidewalk Steam Cleaning $136,000 Tree Trimming & Pruning $817,997 Weekend Park & Beach Restroom Cleaning $42,096 � a � ��' O • r� � � r�J P 4 r � 1 Native plants flourishing after revegetation efforts at Castaways Park. 89 PUBLIC WORKS Mission Statement Protecting and providing quality public improvements and services Public Works -A Well- Engineered Machine Department Overview The Department of Public Works is responsible for meeting the current and future needs of infrastructure with the delivery of the Capital Improvement Program including planning, design, and construction of the City's roads, intersections, bridges, sidewalks, storm drains, traffic signals, water quality and environmental improvements, piers, water and sewer systems, streetlighting, public building facilities, and parks. Another core service area focuses on the use of engineering expertise to solve problems and to promote a safe and efficient transportation system. Public Works adds quality and safety to our lives through the use of engineered controls and measures such as traffic signals, signage, and pavement maintenance. The Department also protects public property from unpermitted encroachments, ensures the safe construction of private parties working in the public right -of -way, and reviews plans for residential and commercial development as they relate to the public right -of -way. Mariners Park Improvements H11 NEWPORT BEACH, CALIFORNIA Resource Allocation The Public Works Team consists of 33 dedicated full time employees and is comprised of two divisions: Administration and Engineering Services. The Engineering Services Division is further divided into sections including Capital Improvement Program Delivery, Construction Management, and Transportation and Development Services. To accomplish the Department's mission, staff manages a combination of contract employees, consultants, and contractors to deliver projects and services. Mesa -Birch Park Department Organization TOTAL $5,559,564 33 Positions, plus 2.58 FTE Administration Division Staffing: 9 plus .47 FTE $1,203,033 Strategic planning Organizational development Budget development / administration CIP management Contracts administration Customer service / communications Permit issuance Centralized clerical services Records management Geographical information systems Engineering Services Staffing: 24 plus 2.11 FTE $4,356,531 CIP Delivery Transportation & Development Services Feasibility studies, planning, Traffic engineering, traffic studies, and permitting, master plans transportation planning Right -of -way acquisition, Traffic signal system operations, utilities coordination coordination and maintenance Environmental programming Neighborhood traffic calming Project and grant administration Plan check services Construction management Subdivision engineering Public right -of -way inspection Land use coordination Community outreach / education Surveying and mapping Utility undergrounding Encroachment permits and district administration and coordination temporary street closures 91 PUBLIC WORKS Primary Goals Traffic congestion reduction improvements are a top priority. This year, we will complete the first phase and start the second and third phase projects of our multi -year program to modernize and update the City's traffic signal system. The resultant updated system will allow the flexibility to implement real time adjustability and improve the efficiency of our system during peak hours, special events, construction activities, and emergencies. In addition to the signal work, the department will be focusing on prioritizing improvements for key intersections identified in the City's newly approved General Plan. We will also be initiating discussions with Caltrans regarding the potential relinquishment of Coast Highway to gain control of State owned traffic signals and the opportunity to design and build congestion reduction improvements. The delivery of the City's Capital Improvement Program (CIP) is also a top priority for the department. Major facilities projects such as City Hall and Park, Oasis Senior Center, Sunset Ridge Park, and Marina Park will receive priority focus within this year's CIP. The department will continue to pursue excellence in CIP project delivery to efficiently deliver quality public improvements. From a service standpoint, Newport Beach poses extraordinary opportunities and challenges. The City's development is mostly built -out and established. We are charged with maintaining and protecting unique features that come with a harbor, miles of beaches, and McFadden Square Groundbreaking Ceremony the Back Bay. We are also subject to greater environmental scrutiny and regulatory processes to maneuver. Newport Beach is not a "grid" city like many of our neighbors. With limited alternative routes, construction on main arterials must be done with care and sensitivity to the traveling public. Numerous projects take place in tight quarters, such as Balboa Peninsula, Balboa Island, Lido Isle, and Old Town Corona del Mar. Minimizing disruptions to the public requires special attention to phasing and peak hour restrictions that can slow project completions and add complications and costs. Work schedules are further complicated by seasonal restrictions dictated by environmental regulations, community special events, and weather cycles. Funding availability and grant requirements also impact the timing of work plans. Our City's responsiveness to problems and quick action to resolve them are highly prized attributes of the organization. These values, however, enable project scopes to grow and new projects are regularly added into the current program. Our projects delivery team of engineers, support staff and consultants are tasked with managing greater workloads while maintaining high quality standards. Creative project management solutions, alternative project delivery methods and staff training and development will play key parts in our future success. The CIP planned for FY 2008 -09 is described in more detail in the section of this document entitled Capital Improvements. 0A ".11mrortrordw, MY Performance Review 2006 -2007 2005 -06 2008 -2009 2006 -07 Actual 2007 -08 Projected 2008 -09 $44,232,205 $43,925,093 Actual City Council Staff Reports Actual 125 Estimated Developments for Plan Check Review Proposed Salaries and Benefits $ 3,723,059 $ 3,651,831 $ 4,115,458 $ 4,565,308 Maintenance and Operations $ 813,474 $ 892,003 $ 1,142,164 $ 951,256 Capital Outlay $ 24,647 $ 129,223 $ 58,613 $ 43,000 Total $ 4,561,180 $ 4,673,057 $ 5,316,235 $ 5,559,564 Performance Review Public Works - A Well- Engineered Machine 01 2006 -2007 2007 -2008 2008 -2009 Service Indicators Actual Estimated Projected CIP Funds Managed` $44,232,205 $43,925,093 $70,922,650 City Council Staff Reports 116 125 130 Developments for Plan Check Review 539 425 420 Encroachment Permits Issued 581 595 570 Professional Services Agreements Administered 68 73 80 Special Event Permit Review 243 250 250 Temporary Street Closure Permits 738 800 780 Traffic Service Request / Work Orders 196 190 195 Underground Assessment Districts Managed 16 14 11 Total Department Personnel 33 33 33 ' Does not include assessment district project funds nor encumbered funds for work in progress Public Works - A Well- Engineered Machine 01 UTILITIES Mission Statement To provide quality, cost effective utility services to the community of Newport Beach. Primary Goals • Meet the current and future needs for infrastructure, services, and resources for citizens and visitors. • Provide the City a safe and reliable water supply. • Operate and maintain the City's water, wastewater, oil and gas, and street lighting systems in an efficient and innovative manner. • Provide outstanding customer service and education to the public, other departments, and agencies. • Promote team spirit and pride through our actions and activities. • Encourage continuous employee assessment and development programs. • Facilitate the flow of information by maintaining a records management system. Department Overview The Utilities Department is responsible for providing water service, wastewater collection, oil and gas production, electrical services, and street lights to the citizens of Newport Beach. Water is delivered to the tap, wastewater is transported for treatment, and streets and beach parking lots are made safer with lighting. The Utilities Department has four divisions: Electrical, Oil & Gas, Water, and Wastewater. �fm NEWPORT BEACH, CALIFORNIA TOTAL $21,883,857 53 Positions, plus 8.5 FTE Electrical Staffing: 5 plus .5 FTE $1,442,780 City Facilities Electrical Service Recreational Field Lighting Parking Lot Lighting Street Lighting Water Staffing: 35 plus 6.25 FTE $16,903,836 Water Production Water Quality Water Conservation Meter Reading Reclaimed Water Customer Service & Education Water Maintenance & Repair Underground Service Locating Department Organization Oil & Gas Staffing: 0 $696,482 Oil Production Gas Production Oil & Gas Remediation Wastewater Staffing: 13 plus 1.75 FTE $2,840,759 Sewer Main Cleaning Sewer Mainline Repair Pump Station Maintenance Sewer Lateral /Cleanout Replacement FY 09 Budget by Division Wastewater Electrical 0o/ Foi Oil & Gas /o Water 78% Resource Allocation UTILITIES Performance Review $ 5,120,703 $ 5,417,281 $ 2005 -2006 2006 -2007 2007 -2008 2008 -2009 Service Indicators Actual Actual Estimated Projected Electrical Division $ 15,688,206 Capital Outlays $ Miles Street Light Cable Installed /Pulled 5 1 1.14 1.13 Street Light Devices Replaced 906 922 1,205 1,000 Emergency Responses 63 69 66 60 Number of Service Calls 1,052 1,072 1,070 1,075 Oil & Gas Division $ 25,666,835 $ 28,761,650 Barrels of Oil Produced 34,255 31,060 32,300 34,300 MCF of Gas Produced" 13,897 13,029 13,400 13,800 Barrels of Water Injected 396,527 350,694 359,246 368,200 Water Division $ 28,761,650 Acre Feet Water Purchased/Produced' 17,557 18,725 17,875 18,150 Acre Feet of Reclaimed Water Used ** 249 300 300 400 Number of Fire Hydrants Serviced 783 1,183 1,053 1,200 Number of Water Meters Read 78,206 78,165 78,090 78,162 Number of Main Breaks 5 11 7 5 Number of Service Calls 513 1,135 997 800 Wastewater Division Miles of Pipe Cleaned 335 226 212 230 Miles of Pipe Video Taped 11 12 38 40 Number of Dig Outs 76 80 56 60 Number of Service Calls 485 602 425 425 * MCF = one thousand cubic feet `* Acre Foot = 325,850 gallons Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -2009 Actual Actual Estimated Proposed Salaries and Benefits $ 5,120,703 $ 5,417,281 $ 5,766,961 $ 6,125,001 Maintenance and Operations $ 12,303,939 $ 14,463,414 $ 14,464,920 $ 15,688,206 Capital Outlays $ 32,984 $ 37,228 $ 93,150 $ 70,650 CIP $ 5,625,721 $ 3,418,431 $ 5,341,804 $ 6,877,793 Total Expenditures $ 23,083,347 $ 23,336,353 $ 25,666,835 $ 28,761,650 Charges for Services $ 19,228,609 $ 21,328,711 $ 21,671,415 $ 21,976,475 Intergovernmental $ 1,932,347 $ - $ - $ - Use of Money & Property $ 381,917 $ 735,751 $ 829,500 $ 480,000 Sales of Oil & Gas $ 1,773,101 $ 1,725,754 $ 1,306,650 $ 2,400,000 Other Revenue $ (210,646) $ 156,367 $ 19,184 $ 69,248 Transfer (To) From Reserves $ (21,981) $ (610,231) $ 1,840,086 $ 3,835,927 Total Revenue $ 23,083,347 $ 23,336,353 $ 25,666,835 $ 28,761,650 0141 The Electrical Division staff of five field personnel is responsible for the maintenance and operation of electrical services at all City facilities. These facilities include park sites, community buildings, water and sewer pump stations, oil wells, emergency generators, and over 6,500 street and parking lot lights. Staff responds to over 1,000 service requests each year. The Oil & Gas Division provides contract administration and oversight for a small oil tank farm consisting of 16 wells in West Newport Beach. The operation and maintenance of the oil operation is out sourced. The Water Division, which consists of four sections (Water Maintenance and Repair, Water Meters, Water Production, and Water Quality), delivers waterfrom both local and imported sources. A staff of 28 field personnel operates the pumps, reservoirs, and pressure reducing stations, performs water testing, provides meter reading services, responds to customer service requests, and performs year -round preventative maintenance of 2,619 fire hydrants, 8,389 shut -off valves, over 215 miles of transmission mains, and 82 miles of distribution mains. The Wastewater Division staff of 13 field personnel operate 20 pump stations and maintains over 200 miles of wastewater collection system that transports the City's wastewater to the County's trunk system for treatment at the Huntington Beach plant. The Wastewater Division's closed circuit television unit is working towards video taping the 200 miles of sewer main by 2009 to meet the General Waste Discharge Requirements for the State of California. LIBRARY SERVICES Mission Statement To serve as the cultural, educational, and informational heart of the City through the Central Library and branch libraries. Department Overview Library Service is the Newport Beach community's most valuable resource for educational, informational, and cultural enrichment. Under the direction of the Board of Library Trustees, the Central Library and its three branches, Balboa, Corona del Mar and the Donna & John Crean Mariners Branch, offer a diverse range of materials, information and special programs for every age group in our community. The Library connects with over 900,000 customers during the 3,550 hours that the doors are open each year. We also have resources available to our customers on -line 24/7. The department's core services are: • Provide current information that meets the varying needs of the Community through print, media and On -line resources. • Deliver quality service to customers by providing accurate answers, quick responses and assistance. • Create an inviting and educational experience for the children & teens. • Have a commitment to Branches Libraries • Plan programming for audiences of all ages. • Provide Literacy Services • Support Arts & Cultural events and programming Library Services and Cultural Arts are supported by many volunteers including The Board of Library Trustees, Newport Beach Public Library Foundation, Friends of the Newport Beach Public Library, Newport Beach Library Literacy Board, City Arts Commission, Sister City Association, and City Arts Foundation. Resource Allocation INFORMATION SYSTEMS PUBLIC SER N.] ARTS & CULTURE ;TRATION COLLECTION NEWPORT BEACH, CALIFORNIA Department Organization TOTAL $6,574,946 43 Positions, plus 26.48 FTE Administration Staffing: 6 plus 2.99 FTE $1,063,791 Support of the Library Board Trustees, the Friends of the Library and Library Foundation Provide support for the areas of personnel, recordkeeping and marketing Facilities maintenance Financial monitoring & budgeting Information Systems Staffing:1 $373,273 Maintain the Library's 230 computers and associated software Operate the Library automated system which is associated with the circulation, purchasing, processing of materials as well as how they display in the public catalog Maintain the Library network including internet access, WIFI access and customer's access to printing and copying Literacy* Staffing: .40 FTE $22,760 Provide tutoring for adult literacy learners Support the Library Literacy Board in raising funds and setting educational goals *The Literacy staff consists of 2 part -time employees; one of which is totally funded through donations and grants. Public Services Staffing: 31 plus 23.09 FTE $3,959,879 Serve customers at the Central Library and Branches seven days a week Circulate over a million items each year from a large collection of books, magazines, movies and audio discs for all age groups Information staff is available to answer questions and assist customers in person, by phone and via email Provide technology training to customers Plan and host programs for children, teens and adults throughout the year Create and update the Library's Website to keep it user - friendly and informative Collection Staffing: 4 Purchase materials in various formats to meet the needs of the Community Technical Processing support to order, receive and label materials Arts & Cultural Services Staffing: 1 $194,371 Support the City Arts Commission and the Sister City Association Arrange exhibitions at the City Hall & Library Galleries and Juried Art Shows Administer Arts & Cultural Grants Plan and execute programs and cultural events 99 LIBRARY SERVICES Public Service includes the Central Library and Branches. This charts shows what percentage of the $3,959,879 budget is allocated to each location. Public Service Balboa CDM 7% 5% Mariners 21% Central 67% Major Areas of Expenditures Salaries & Library Software & Benefits Materials Facilities Equipment 2007 -08 $4,573,473 $639,740 $434,207 $215,444 2008 -09 $4,950,968 $4,500,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 Allocation Plan Q1Zf $639,740 $439,529 $246,094 $0 Salaries & Library Facilities Software & Benefits Materials Equipment Maintenance ■ 2007 -08 ■ 2008 -09 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits $ 3,894,898 $ 4,125,533 $ 4,583,232 $ 4,950,968 Maintenance and Operations $ 1,417,614 $ 1,369,905 $ 1,500,300 $ 1,512,878 Capital Outlay $ 100,656 $ 140,856 $ 182,200 $ 111,100 Total Expenditures $ 5,413,168 $ 5,636,294 $ 6,265,732 $ 6,574,946 Arts and Cultural Services reach out to the citizens each year with programs and events such as: • Concerts in the Park Imagination Celebration • OC Juried Art Show Shakespeare in the Park • Library Art Receptions Newport Beach Film Festival • City Hall Art Exhibits 1,700,000 1,200,000 700,000 200,000 Actual Actual Estimated Projected 2005/2006 2006/2007 2007/2008 200812009 Performance Review 2007 -2008 Estimated 1,700,500 1,235,000 187,918 40,834 38,000 2008 -2009 Projected 1,785,500 1,400,000 193,500 42,000 52,000 4 CIRCULATION t CUSTOMERS SERVED IN THE LIBRARY 101 2005 -2006 2006 -2007 Service Indicators Actual Actual Circulation 1,443, 078 1,622,573 Customers Served in the Library 874,854 977,720 Reference Questions Asked 170,972 182,445 Program Attendance 44,286 37,280 Web Page Usage 22,408 1,700,000 1,200,000 700,000 200,000 Actual Actual Estimated Projected 2005/2006 2006/2007 2007/2008 200812009 Performance Review 2007 -2008 Estimated 1,700,500 1,235,000 187,918 40,834 38,000 2008 -2009 Projected 1,785,500 1,400,000 193,500 42,000 52,000 4 CIRCULATION t CUSTOMERS SERVED IN THE LIBRARY 101 RECREATION & SENIOR SERVICES Mission Statement To enhance the quality of life by providing diverse opportunities in safe and well maintained facilities and parks. We pledge to respond to community needs by creating quality educational, recreational, cultural, and social programs for people of all ages. Primary Department Goals • Participate in and support efforts for the design and development of Sunset Ridge Park, Marina Park, OASIS Senior Center, Coastal Peak Park, Community Youth Center remodel and City Hall in the Park. • Work with and align marketing and advertising with the Public Information Office, to include monthly Recreation & Senior Services NBTV Shows. • Recreation and Senior Services Divisions to work cooperatively to house Senior programs and services during the Oasis remodel. Department Overview The Department consists of three divisions: Administration, Recreation Services, and Senior Services. Under the guidance of the Department Director, and leadership of the Parks, Beaches & Recreation Commission, the Department is responsible for the creation, coordination, and implementation of recreational and social opportunities that serve a population ranging from infants to the very active retired community. In addition, this Department oversees the use of the City's 66 parks and facilities. The backbone of the Department's success is the numerous part-time staff out in the field serving the community as well as the numerous volunteers who join us on a daily basis to fulfill our mission. Their assistance to our full -time staff creates a solid foundation of a talented, skilled, and service oriented team. Recreation Services The Recreation Division offers a wide variety of programs for tots, youth, and adults. These programs include year -round sports leagues, seasonal swim lessons, and many lifelong learning and fitness classes. Over 150 contractors provide class instruction offered in the Newport Navigator (quarterly brochure) or umpires for adult sports leagues. Trained staff work in the swim programs, after - school programs, youth recreational sports programs, and day camps. The Division is staffed with eight full -time recreation professionals and up to 50 part-time staff such as recreation leaders, recreation clerks, lifeguards and swim instructors. The Division also includes four full - time field and building maintenance workers, and two full -time department assistants and one Marketing Specialist. City operated youth sports programs attract over 1000 children annually and Youth Sport Organization Members such as youth soccer and baseball serve over 6000 youth annually. 102 NEWPORT BEACH, CALIFORNIA The Division sponsored annual special events include a Surf Contest, Corona del Mar Scenic 5K, Sunday Fun -Day, Winter Wonderland, Special Olympics, Rose Parade Excursion, Spring Flashlight Egg Hunt, and the Independence Day Parade and Picnic. Picnic areas, fields, and meeting rooms are available for reservation and staff processes over 1000 requests each year. There are over 30 playgrounds throughout the City for children ages 2 -12. In the coming year this Division will continue the refurbishment of various park sites with new playground equipment and play surfaces. The playground maintenance /inspector staff will concentrate on making the existing playgrounds safer and increasing life expectancy through regular ongoing maintenance. The Division is also the coordinator of Special Event Permits for the City of Newport Beach and processes over 320 permits per year for events large and small. The FY 2007/08 brought the opening of the Newport Coast Community Center (NCCC) which has been a huge benefit to the community. The center has also grown the department and our revenue. It is projected that the center will bring in an additional $400,000 on an annual basis. 1,800,000 1,650,000 1,500,000 1,350,000 1,200,000 1,050,000 900,000 750,000 600,000 450,000 300,000 150,000 Recreation Revenue by Program Area Adult Sports Aquatics CdM 5K Facility Fee Based Special Youth Rentals Events Programs Recreation Services Goals • Implement the Marketing Plan for the Department. ■ FY 05 ■ FY 06 ❑ FY 07 -Est. ❑ FY 08 -Prof. • Continue to raise the quality of customer service, instruction and safety in programs through the Benchmarking process. • Raise the level of service expectations in contracted officials and instructors through audits and trainings. • Provide additional Park Patrol services to meet increased demand. IsIxt RECREATION & SENIOR SERVICES Senior Services The Senior Services Division is responsible for the operation of the OASIS Senior Center as well as numerous human service activities that reach out to our senior population. The goal of this Division is to provide older adults with activities and services that enrich their lives, prevent isolation, and provide them with a purpose in life. The Senior Services Division provides a variety of services which enhance the lives of seniors creating positive and successful aging experiences. The Division accomplishes this by providing programs and activities which address the older adults' evolving needs. Staff stays current on programming activities that are most helpful to the senior population by assessing needs and welcoming senior participation in program ideas. The Senior Services Division has been successful at meeting the challenge of the ever - changing needs of older adults and has developed activities that are intellectually stimulating and physically active. The staff at OASIS has relationships with many community organizations in order to enhance and expand the services provided to the community, which include: South County Senior Services, OC Department of Health, Coastline Community College, University of California Irvine, Hoag Hospital, Braille, Health Insurance Counseling and Advocacy Program, and OCTA. This coming year the focus of this Division will be on the completion of the new building plans, fund raising efforts to support the re- build, and a smooth transition of classes from the existing facility to temporary sites. The new Senior Center will have an additional 12,000 sf and will include a Health and Wellness Center, a large multipurpose room, a family room area, an informal library space, teaching lab for computers, 56 garden plots and additional parking spaces. The challenge for this Division will be to continue with a cohesive set of senior services in an efficient and effective manner. Senior Services Goals ME OASIS Senior Center Funding Sources $93,000 $81,000 -1 I I $56,000 $759,503 ■ City Class fees ■ City Funds ❑ City Rental fees 13 Friends of OASIS IN Hoag Hospital Grant • OCTA Grants ■Transportation fees Work with the Architect to insure that the design of a new facility is in accordance with the needs and desires of the current users and staff. Work with the Senior Center Building Fund Committee to raise 4.5 million dollars. To maintain continuity in service while under construction. Administration Staffing: 3 plus .5 FTE $605,163 Front Office and Public Counter Services Fiscal Services Web Site and Online Registration Parks, Beaches & Recreation Commission Support Recreation Services Staffing: 15 plus 26.31 FTE $5,367,278 Youth Programs /Sports Aquatic Programs Adult Sports Special Events City Youth Council Playground /Park Development Special Event Permits Youth Sports Commission Field /Facility Maintenance Facility Management/Reservations Contract Classes Marketing and PR Park Patrol Newport Coast Community Center Service Indicators Recreation Services Special Event Permits Facility Rentals Program Attendance Co- Sponsored Youth Programs Senior Services Programs /Classes Human Services Transportation Services Department Organization TOTAL $7,063,045 28 Positions, plus 26.94 FTE Senior Services Staffing: 10 plus .13 FTE $1,090,604 Recreational Programs Educational Classes Congregate and Home Delivered Meals Transportation Program Outreach Services Family Support Special Events Information and Referral Facility Management/Reservations Performance Review 2005 -2006 2006 -2007 2007 -2008 2008 -2009 Actual Actual Estimated Projected 321 297 243 320 1,158 1,091 1,378 1,400 324,127 324,689 325,000 335,000 194,722 201,258 225,054 226,000 77,118 76,800 82,578 75,000 18,399 20,599 22,906 23,000 12,628 14,728 15,148 17,000 Allocation Plan 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Estimated Proposed Salaries and Benefits $ 2,431,541 $ 2,594,683 $ 3,103,669 $ 3,527,832 Maintenance and Operations $ 2,071,165 $ 2,505,814 $ 3,181,266 $ 3,479,213 Capital Outlay $ 26,711 $ 36,650 $ 159,317 $ 56,000 Total Expenditures $ 4,529,417 $ 5,137,147 $ 6,444,252 $ 7,063,045 General Tax Revenue $ 1,961,264 $ 2,241,512 $ 3,039,527 $ 3,038,822 Fees for Services $ 2,066,315 $ 2,390,256 $ 2,860,800 $ 3,433,783 Other Miscellaneous Revenue $ 501,838 $ 505,379 $ 543,925 $ 590,440 Total Revenue $ 4,529,417 $ 5,137,147 $ 6,444,252 $ 7,063,045 CITY OF NEWPORT BEACH 2008 -2009 RESOURCE ALLOCATION PLAN DESCRIPTION OF INTERNAL SERVICE FUNDS The City continues to provide for the financing of certain functions through the use of Internal Service Funds (ISF). The purpose of these funds is to facilitate the management of some types of expenditures on a centralized, as opposed to decentralized (by department) basis, without losing the visibility of each Department's share of the overall cost. Each Department has been required to budget for the cost of these functions at a pre- determined rate, as opposed to attempting to project actual costs at the Department level, which would be required if there was no ISF mechanism. Funds are then collected from each Department at the pre- determined rate by the Internal Service Fund during the course of the year. All actual expenditures for the function in question (for the City as a whole) are then made from the Internal Service Fund. The City has established four Internal Service Funds — Insurance Reserve Fund, Retiree Medical Insurance Fund, Compensated Absences Fund, and Equipment Maintenance and Replacement Fund. Insurance Reserve Fund. The Insurance Reserve Fund is used to pay all Workers' Compensation and General Liability expenses of the City. This includes insurance premiums, consultant fees, medical expenses, contract attorney costs, payments for judgments and settlements, and all other expenses connected with this function. The amounts paid into this Fund by the individual Departments vary. Each Department's budget base for Liability expenses was established by examining a ten -year history 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 $3,328,697. This should constitute sufficient resources to fund short term expenditures and accumulate resources to pay long -term claims. Each Department's share of the City's anticipated Workers' Compensation expenses was determined by an analysis of claims history by labor class in Newport Beach as compared to the same information for the State as a whole. Based on this data, appropriate rates were established for each labor class in the City. These rates were then used to determine the budget base needed in each Department to accumulate the total anticipated Insurance Reserve Fund requirement to pay all Workers' Compensation claims and related expenses for this budget year (approximately $2,472,650). Similar to the situation with Liability, there is an accumulated deficit for Workers' Compensation. Therefore $3,199,421, or a projected excess of $726,771 is being collected to cover the deficit. Retiree Medical Insurance Fund. In January2006, the City has implemented a new defined contribution Retiree Medical Insurance Fund instead of the prior defined benefit program which will ultimately reduce the City's long -term liability for this program. The transition to the new program will take an estimated twenty years or more to fully implement, but our operating expenses will eventually be capped as we will only need to fund contributions for current employees and the City's unfunded liability will be zero. The contribution amount is based on a formula currently provided for in the Memorandum of Understanding between the City and the employees. This year, the City's cost for contributions for eligible full -time employees is projected to be $171,660. 108 Compensated Absences Fund. Departmental payments into the Compensated Absences Internal Service Fund are based on a percentage of salary. That percentage is set at a level which will accumulate a sufficient monetary base within the fund to accommodate current year expenses. This year's contribution level is 3.5% of salary resulting in a budgeted amount of $2,264,567. Any amounts collected in excess of the annual expense, reduce the long -term unfunded liability in this fund. Equipment Maintenance and Replacement Fund. The Equipment Maintenance and Replacement Fund is used to provide funding for the maintenance of almost all of the City's fleet of Rolling Equipment, and to accumulate funds forthe 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 and for maintenance 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. The Police Department has their own equipment replacement and maintenance program including a Police Fleet Maintenance Division. 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 2008 -2009, City expenditures from Internal Service Funds are projected as follows: Equipment Workers' replacement Compensation* 16% 1 16% Equipment 15% General Liability` 18% Compensated Absences Retiree Medical 13% Insurance` 22% *Includes legal services, insurance premiums, contract administration, claims & settlements, and payments to providers of medical service. [UR] CITY OF NEWPORT BEACH 2008 -2009 RESOURCE ALLOCATION PLAN DEBT SERVICE & OTHER ACTIVITIES Most of the City budget is dedicated to a one -year operating plan for each department. However, certain budgetary components do not fit within this definition. Capital Improvement Projects (CIP) and debt service expenditures benefit more than one operating period. Since CIPs may have significant useful lives, expenditures are deemed to benefit both the current and future operating periods while debt service expenditures are deemed to benefit current, future, and past operating periods. An entire section of the budget document is dedicated to CIP expenditures; however Debt Service expenditures can be adequately covered within this section. Some proposed expenditures in the budget only benefit the current operating period but do not readily fit within the operating plan of any one department and /or its funding source cannot be relied upon to fund routine department operations. For lack of a more descriptive term, we often refer to non - departmental expenditures of this nature as other activities. Debt Service Expenditures Since the City does not issue debt instruments to finance operating activities, Debt Service Expenditures are the result of capital financing ventures. There are two principal reasons why debt instruments are issued. The first circumstance is when the cash flow for the construction or purchase of a long -term asset would cause a significant strain on the City's cash flow and the asset to be financed will benefit many service periods. In no instance would the City select the duration of a given debt instrument to extend beyond the expected life of the asset financed. The second scenario arises when an asset to be purchased may not cause a significant cash flow strain but it would be economically advantageous to finance the asset rather than to purchase it outright (e.g. occasionally the City can borrow money at a lower rate than its investment portfolio is earning). Library Certificates of Participation (COPS) In 1992 the City issued $7.5 million in COPs to finance the construction of the Central Library. The issue was subsequently refinanced in 1998 to reduce total debt service payments that resulted in an economic gain of $495,745. The Refunded Certificates Principal payments range from $245,000 to $535,000 from June 1, 2000 through June 1, 2019, at an interest rate ranging from 3.60 percent to 5.15 percent and are serviced by the General Fund. The Certificates outstanding at June 30, 2008, amounted to $4,665,000. Boating and Waterways Loan The City also has a loan from the California Department of Boating and Waterways forthe purchase and rehabilitation of the Balboa Yacht Basin. The original loan in 1987 was for $3,300,000. This 110 loan is payable in thirty annual installments of $237,062 at a 4.50 percent rate of interest, which began on August 1, 1987. The outstanding balance at June 30, 2008, amounted to $1,298,254. The loan is funded entirely by Tide and Submerged Lands Fund revenue sources. Office Equipment Leases The City occasionally enters into lease- purchase agreements to finance the acquisition of copiers, computers, telecommunications or other office equipment and upgrades. The terms of the leases normally range from three to five years and are typically payable monthly. Currently there are no outstanding leases of this nature. Debt of this nature is serviced by whichever fund derives the benefit of the equipment. In most circumstances the General Fund enjoys the benefit of office equipment purchases of this type and would therefore service this debt. Rolling Stock Leases Most City vehicle purchases do present a cash flow challenge and are therefore purchased outright except when financially advantageous conditions exist. However, the City does own and operate some rolling stock including fire engines, ladder trucks, vactor trucks and other heavy equipment that can be several hundred thousand dollars per vehicle. These items are periodically financed through lease- purchase agreements, but at this time we have no lease - purchase agreements. Water Revenue Bonds In 1995, the City issued $17,100,000 of water revenue bonds to finance the construction and acquisition of groundwater storage and transmission facilities. This debt was refinanced July 1, 1998 for an economic gain of $418,469. The bonds are secured by a pledge of net revenues of the Water Fund. The bonds bear interest ranging from 3.60 percent to 4.50 percent. Semi- annual debt service payments are payable on February 1 and August 1 (totaling $1.6 million per annum). At June 30, 2008, the outstanding balance was $3,095,000. Newport Coast Special Assessment District Relief Because the Newport Coast area was not incorporated into the City limits when much of the public improvements that serve this area were constructed, the improvements were financed by private property special assessments. Had the Newport Coast area been incorporated within the City limits at the time the improvements were constructed, the City would have likely participated in funding much of the public improvements. Before this area was officially annexed into the City limits, the City entered into a pre- annexation agreement with the Newport Coast Committee of 2000 where the City agreed to reimburse residents and thereby reduce the cost of certain private property special assessments. As a part of the pre- annexation agreement, the Irvine Ranch Water District (IRWD) transferred $25 million to the City in exchange for the right to continue to provide water utility service to this area. With this $25 million from IRWD, the City dedicated $7 million toward the construction of the Newport Coast Community Center which opened in 2007 and will reduce the special assessment levies by $1.2 million a year for 15 years. At June 30, 2008, $10,800,000 was outstanding. ill Community Development Block Grant (CDBG) Loan The CDBG program is a federal revenue source that is restricted to programs and projects that benefit low and moderate income areas. In August of 2002, the City was granted a $2.4 million loan that is secured and will be repaid by future block grant allocations to partially finance the Balboa Village improvements. Commonly known as a "Section 108 Loan," this loan will be repaid over 20 years in $215,000 installments. As of June 30, 2008, the outstanding balance of this loan was $2,056,000. Sunset Ridge Park Purchase Agreement Payable In 2006, the City entered into an agreement with the California Department of Transportation (Caltrans) for the purchase of a 15.05 acre parcel of land at the corner of Superior Avenue and Coast Highway. The purchase price was $5 million, paid in three installments with 4.75% interest: 1) $2.0 million by December 31, 2006; 2) $1.5 million by December 31, 2007 (plus $142,000 in interest); and 3) $1.5 million by December 31, 2008 (plus $71,250 in interest). As of June 30, 2008, the outstanding balance of this purchase was $1,500,000. Debt Service Estimates FY 2008 -09 2009 Year of Original Balance Balance Total Principal Final Issuance 07/01/2008 Additions Deletions 06/30/2009 Payments Interest Paid to Date Payment Sunset Ridge Park` 5,000,000 1,500,000 - (1,500,000) - 1,571,250 71,250 5,000,000 2009 Water Revenue Refunding Bonds 14,225,000 3,095,000 - (1,510,000) 1,585,000 1,581,325 71,325 12,640,000 2009 Balboa Marina Loan 3,457,930 1,298,254 - (178,641) 1,119,613 237,062 58,421 2,338,317 2016 Pre - Annexation Agreement 18,000,000 10,800,000 - (1.,200,000) 9,600,000 1,200,000 - 8,400,000 2017 Refunding Library COP 7,330,000 4,665,000 - (330,000) 4,335,000 565,463 235,463 2,995,000 2019 Section 108 Loan 2,400,000 2,056,000 (84,000) 1,972,000 196,253 112,253 428,000 2024 Total Debt Service 50,412,930 23,414,254 (4,802,641) 18,611,613 5,351,353 548,712 31,801,317 Purchase Agreement Payable Other Activities Asset Forfeiture Funds Funds derived from the City's participatory share of State and Federal assets seizures are accounted for separately from other funds due to special restrictions placed on the use of these proceeds. These funds can only be used to supplement but not subsidize law enforcement activities. Therefore, this funding source is not used to fund regular departmental operations. 112 Office of Traffic Safety DUI Grant (OTS) The City received a grant award from the Office of Traffic Safety to provide federal funding for the Selective Traffic Enforcement Program (STEP). This program provides funds to be used for DUI checkpoints and saturation patrols, as well as, the hiring of one full -time traffic enforcement officer with a vehicle and other job - related equipment. The grant stipulates that these funds are to be segregated from departmental operations. Supplemental Law Enforcement Service Fund (SLESF) State Assembly Bill 3229 provides funds to the City to be used exclusively for front line law enforcement services. The Bill stipulates that SLES funds are to be segregated and used to increase policing efforts and not be used to supplement departmental operations. Air Quality Management District Funds (AQMD) State Assembly Bill 2766 provides cities with a modest annual budget to encourage the reduction of air emissions. The City uses its AQMD funds to support the employee rideshare program and to subsidize the cost of the electric vehicles used to supply City services. Ackerman Donation The City is the beneficiary of lease proceeds of certain commercial property donated by the Carl Ackerman Family Trust. The property was given to the City subject to a December 18, 1992, 15 -year lease. The lease gave the lessee an option to purchase the property and sets out in detail the method to exercise the option, the option price, and conditions of the purchase. On August 8, 2003, the lessee exercised the option to purchase in the amount of $1,940,000. As a condition of the lease, 60 percent of the proceeds were paid to the University of California, Irvine Foundation and the City is required to create a permanent endowment with the remaining 40 percent. Interest earned from the endowment will be accounted for and used to purchase high tech library equipment and for a City administered scholarship program. Environmental Liability Fund As part of the City's franchise agreements with commercial solid waste haulers, the City collects 5.50 percent of their gross receipts that are set aside to defray the cost of any legal or environmental costs that might arise connected with the collecting, hauling and dumping of waste originating within the City. These funds are used to provide the City with environmental liability insurance and to conduct waste related environmental assessments. 113 CAPITAL IMPROVEMENT PROGRAM The City of Newport Beach Capital Improvement Program (CIP) serves as a plan for the provision of public improvements, special projects, on -going maintenance programs, and the implementation of the City's master plans. Projects in the CIP include improvements and major maintenance on arterial highways, local streets, and alleys; storm drain and water quality improvements; bay, pier, and beach improvements; park and facility improvements; water and wastewater system improvements; transportation safety and traffic signal improvements; and planning programs and studies. The FY 2008 -09 CIP consists of 109 projects representing over $48 million in new appropriations and more than $22 million in rebudgeted funds for a total CIP budget of $70,922,650. Partial or full funding for major facilities projects such as City Hall and Park, Oasis Senior Center, and Sunset Ridge Park is included in this CIP. The CIP was developed with input from all City departments, citizens, and City Council members. Projects were prioritized and summarized by available funds and reviewed by the Public Works CIP team. Representatives from each department were given an opportunity to discuss their funding priorities. The projects recommended for approval were presented to the City Manager in March and were again discussed with each department. The preliminary CIP was finalized in April and packaged for distribution to the City Council for review in May. Recommended changes to the preliminary CIP were considered by the City Council at a public meeting in June and the final CIP budget was adopted at the same time. 114 Projects are organized by primary function or benefit into one of the following categories: Facilities; Streets and Drainage; Traffic; Parks, Harbors and Beaches; Water Quality and Environmental; Water; Wastewater; and Miscellaneous. The following chart demonstrates the greater priority given to financing improvements to major facilities. Wastev $3.1, Water $3.1, 4° Water Quality & Environmental $5.4,8% Parks, Harbors Beaches $3.6,5% Tr $3. Miscellaneous ItR 7 12% CIP Budget by Category FY 2008 -2009 (Includes Rebudgets) Streets & Drainage $16.7,24% Highlights of the new appropriations are presented by category as follows: Facilities Facilities $26.5,37% )llars in millions Projects organized under Facilities include construction, rehabilitation and repair of City buildings and facilities. Major projects within this category exceed $26.5 million and include: • Design and /or construction of facilities in the Major Facilities Master Plan, including City Hall and Park, Oasis Senior Center, and needs assessments for the Police Facility and Lifeguard Headquarters ($23,610,550) Repairs and improvements to existing public safety facilities, including the Police Facility, Fire Stations and Lifeguard Headquarters ($1,199,210) Repairs and improvements to other City facilities, including Back Bay Science Center, Corporation Yard, Community Youth Center, Little Corona restroom and Santa Ana Heights equestrian facility ($1,734,990) 115 Streets and Drainage Projects organized under Streets and Drainage include construction, rehabilitation and repair of City roads, medians, bridges, sidewalks, streetlights, storm drains, tide structures, and parking lots. Projects within this category approximate $16.7 million and major highlights include: Street and alley construction and rehabilitation, including various street rehabilitation projects for Corona del Mar, Bayside Drive, Dove Street, Dover Drive / Westcliff Drive, Kings Road / Kings Place, Lido Isle / Via Lido, Tustin Avenue, Avon Street, Ocean View, Balboa Village Alley Replacement, Jamboree Road Widening, Jamboree Road Improvements at Bristol North and Fairchild, and Irvine Avenue Realignment ($9,225,740) • Bridge improvements ($1,584,500) • Sidewalk improvements ($1,130,800) • Storm drains and tide structures ($1,392,600) • Streetlighting ($1,098,000) • Slurry seal projects ($830,000) • Median and landscape improvements ($1,129,500) • Other studies and minor improvements ($305,000) Traffic Projects organized under Traffic include traffic signal system maintenance and improvements, neighborhood traffic management, pedestrian improvements and signage. Projects within this category exceed $3.7 million and major highlights include: • Traffic signal modernization ($1,150,155) • Other traffic signal installation, maintenance and improvements ($250,000) • Pedestrian improvements ($1,228,300) • Signs ($335,000) • Studies ($95,000) Parks, Harbors and Beaches Projects organized under Parks, Harbors and Beaches include improvements or repairs to the City's parks, harbors, docks, wharfs, piers and beaches. Projects within this category exceed $3.6 million and major highlights include: • Park improvements, including Marina Park, Sunset Ridge Park, Bonida Creek Park artificial turf study, tennis court fencing and Back Bay View Park enhancements ($1,539,025) • Harbor improvements, including public docks access improvements, Rhine Wharf Channel Wharf Repair and Public Dock, planning for Newport Harbor dredging ($1,104,000) • Beach improvements, including sand replenishment, eelgrass mitigation, and pier repairs ($986,130) 116 Water Quality and Environmental Projects organized under Water Quality and Environmental include studies, improvements and programs that benefit the City's natural resources. Projects within this category approximate $5.4 million and major highlights include: • Buck Gully Canyon Stabilization and Flood Control ($2,300,000) • Areas of Special Biological Significance Protection ($1,180,250) • Runoff reduction and irrigation improvements ($964,200) • Various studies, assessments and restoration projects ($579,300) • Semeniuk Slough dredging ($350,000) Water and Wastewater Projects organized under Water and Wastewater are funded from respective service charges and are used for the rehabilitation and expansion of these services. Projects within these categories exceed $6.2 million and major highlights include: • Water transmission and water main improvements ($2,728,500) • Water well rehabilitation ($400,000) • Sewer force main and lateral improvements ($600,000) • Sewer pump station improvements ($2,200,000) • Wastewater master plan and system evaluation ($286,900) Miscellaneous Projects organized under Miscellaneous are ones that do not fit into any other category and include capital purchases and special projects. Projects within these categories exceed $8.7 million and highlights include: • Santa Ana Heights utility undergrounding ($7,357,200) • Oil Field improvements ($451,750) • Slope repairs and project management ($290,950) • Equipment purchases ($417,300) • Tsunami warning system ($198,100) Conclusion The City continues to undertake an ambitious and wide- ranging capital improvement program. The projects, both significant and diverse, will serve all areas of the City. It is the City's policy to appropriate sufficient funds for all projects scheduled during the coming budget year. Many of the projects require multiple year terms to complete them. In such cases, only the current phase identified to be completed during FY 2008 -2009 is budgeted and appropriated. Subsequent phases of a project and projects requiring more time or funding are reconsidered at the appropriate time. Our projects delivery team of engineers, support staff and consultants are tasked with managing greater workloads while maintaining high quality standards. Creative project management solutions and alternative project delivery methods will play a key role in our future success. 117 TIDE & SUBMERGED LAND FUND Estimated Funds Available Estimated Beginning Fund Balance $0 Estimated Revenue for 2008 -2009 - All Sources $10,346,602 Total Funds Available Estimated Chargeable Expenditures Fire General Services Police Public Works Administrative Services City Manager - Water Quality & Code Enforcement City Manager - Harbor Resources Utilities - Oil & Gas Capital Projects Debt Services Expenditures Total of All Proposed Expenditures Estimated Ending Fund Balance $11,945,154 * 2,841,046 * 8,243,033 * 56,378 90,886 490,865 2,035,450 696,482 3,077,800 237,062 * Although these expenditures are considered Tideland expenditures, they post to the General Fund. The amounts are calculated as a percentage of the total department budget, based on the 1995 -96 Full Cost Allocation Plan. 120 $10,346,602 $29,714.156 ($19,367,554) CAPITAL ASSET SCHEDULE as of June 30, 2007 Libraries Balboa Yearof Historical Description Acquisition Cost Administration and Services 1958 $240,465 City Hall Complex 1930 $2,347,623 Corporate Yard - General Services 1955 $6,131,259 Safety 1956 $532,415 Fire Station #1 - Balboa 1962 $81,615 Fire Station #2 - Headquarters 1966 $94,419 Fire Station #3 - Fashion Island 1971 $888,366 Fire Station #4 - Balboa Island 1994 $1,420,602 Fire Station #5 - Corona del Mar 1950 $237,135 Fire Station #6 - Irvine Avenue 1957 $376,073 Fire Station #7 - Santa Ana Heights 2005 $4,402,221 Fire Station #8 - Newport Coast 2002 $1,816,350 Lifeguard Headquarters 1989 $556,483 Police Station 1973 $3,318,746 Libraries Balboa 1906 $223,225 Central 1992 $15,268,031 Corona del Mar 1958 $240,465 Mariners 1957 $7,649,146 Harbors, Beaches, and Recreation 15th Street Restrooms 1956 $532,415 19th Street Restrooms 1940 $2,000 38th Street Park 1925 $212,988 Arroyo Park 2003 $17,578,871 Back Bay View Park 2006 $2,650,000 Beach and Harbor Right of Way various $52,705,580 Balboa Community Center 1956 $156,246 Balboa Island Park 1973 $162,397 Balboa Beach - Parking Lots and Booth 1986 $1,619,492 Balboa Pier 1940 $3,613,669 Balboa Pier - Concession 1982 n/a Balboa Pier Restroom 1957 $245,489 Balboa Theater 1998 $480,000 Balboa Yacht Basin - Apartments /Garages /Parking 1960 $150,110 Balboa Yacht Basin - Galley Cafe 1988 $44,000 Balboa Yacht Basin - Headquarters / Restrooms 1984 $158,746 Balboa Yacht Basin - Land 1930 $1,276,308 * Leasehold improvements made by Lessee not valued 121 CAPITAL ASSET SCHEDULE as of June 30, 2007 (continued) Year of Historical Description Acquisition Cost Balboa Yacht Basin - Piers and Docks 1984 $3,079,395 Bayside Park 1926 $490,865 Bayview Park 1985 $3,917,422 Begonia Park 1926 $373,609 Big Canyon - Land 1959 $9,696,650 Bob Henry Park 1997 $4,480,305 Bolsa Park 1994 $99,474 Bonita Canyon Sports Park 2002 $3,726,351 Bonita Creek Park 2002 $7,071,802 Boy Scout House 1960 $2,000 Boys and Girls Club 1971 n/a Buck Gully Restrooms 1956 $13,442 Buffalo Hills Park 1970 $4,371,663 Bulkheads various $2,357,628 Canyon & Harbor Watch Park 2006 $850,000 Castaways Park 1997 $803,052 CDM Beach - Concession 1970 $30,994 CDM Beach - Parking Lot and Booth 1957 $5,574,889 CDM Beach - Recreation 2003 $180,896 CDM Beach - Restrooms 1956 $54,883 Channel Place Park 1958 $504,202 Cliff Drive Park 1917 $1,026,091 Cliff Drive View Park 1975 $147,668 Eastbluff Park 1965 $557,822 Ensign Park 1973 $804,466 Ferry Landing Restrooms 1962 $28,917 Galaxy Park 1962 $255,697 Gateway Park 1999 $1,014,620 Girl Scout House 1956 $24,665 Grant Howald Park 1964 $278,216 Grant Howald Park - Community Youth Center 1988 $867,529 Harbor View Nature Park 1974 $4,167,542 Inspiration Point 1953 $16,000 Irvine Terrace Park 1960 $1,703,456 Jasmine Creek Park 1959 $48,961 Kings Road Park 1974 $210,482 L Street Park 1924 $41,948 Las Arenas Park 1956 $133,438 Lido Park 1973 $94,219 * Leasehold improvements made by Lessee not valued 122 CAPITAL ASSET SCHEDULE as of June 30, 2007 (continued) Year of Historical Description Acquisition Cost Lookout Point 1953 $16,000 Los Trancos Canyon View Park 2006 $1,280,000 Marine Education Facility 2003 $511,687 M Street Park 1930 $12,763 Mariners Park 1957 $1,695,300 Newport Aquatic Center 1987 n/a * Newport Coast Community Center 2006 $5,340,000 Newport Island Park 1938 $110,256 Newport Pier 1940 $3,503,624 Newport Pier - Concession 1990 n/a * Newport Pier - Restrooms 1989 $305,188 Newport Shores Park 1906 $57,258 Newport Theater Arts 1973 $359,002 Newport Village Park 2006 $2,290,000 Oasis Senior Center 1975 $2,022,104 Ocean Front Parking Lot 1919 $302,258 Old School Park 1917 $24,829 Peninsula Park 1929 $651,343 Rhine Wharf Park 1974 $52,620 San Joaquin Hills Park 1965 $1,162,974 San Miguel Park 1983 $2,796,293 Spyglass Hill Park 1970 $499,239 Spyglass Reservoir Park 1970 $312,377 Sunset Park 1970 $311,435 Sunset Ridge Park 2006 $5,175,000 Veterans Park 1994 $52,795 Washington Street Restrooms 1935 $320,945 West Jetty View Park 1917 $8,276 West Newport Community Center 1988 $1,200,000 West Newport Park 1972 $5,592,191 Westcliff Park 1962 $729,952 Other 26th Street Parking Lot 1965 $85,848 30th Street Parking Lot 1987 $1,039,429 Balboa Bay Club - Land 1918 $1,049,252 Bayside and Marguerite Parking Lot 1950 $83,494 Beacon Bay - Land 1919 $750,103 * Leasehold improvements made by Lessee not valued 123 CAPITAL ASSET SCHEDULE as of June 30, 2007 (continued) Year of Historical Description Acquisition Cost Buck Gully 2006 $16,180,000 Cannery Village Parking Lot 1989 $1,146,634 John Wayne Gulch 2006 $3,920,000 Mariners Mile Parking Lot 1976 $642,081 Palm Street Parking Lot 1906 $55,721 Vacant Land behind Central Library 1992 $6,448,622 Equipment 1959 $24,086,298 Rolling Equipment various $20,786,624 Other Equipment various $3,951,201 Infrastructure Road System various $1,776,528,116 Storm Drain System various $55,909,994 Bicycle Paths various $42,975,504 Oil Wells various $1,145,496 Walls various $1,860,103 Water System Utility Yard 1987 $2,222,243 Water Reducers various $82,079 Water Meters various $1,184,301 Water Lines /Mains various $67,863,312 Fire Hydrants various $341,839 Reservoirs: Big Canyon 1959 $24,086,298 Spyglass 1972 $418,244 16th Street 1996 $3,800,000 Capitalized Interest 1995 $1,034,462 Pump Stations various $8,125,224 Wells 1996 $3,417,000 Equipment various $148,191 Sewer System Sewer Lines /Mains Pump Stations TOTAL * Leasehold improvements made by Lessee not valued 124 various $33,824,165 various $8,457,500 $2,312,000,118 EQUIPMENT MAINTENANCE AND REPLACEMENT FUND Schedule of Rolling Equipment Replacement (FY 2008 -09) Public Safety Departments Police Department Support Services Sedan Support Services Truck Patrol /Traffic Sedans (4) Patrol Station Wagons (3) Police Motorcycles (5) Patrol /Traffic Truck (4) Detective Sedan (2) Sub Total Fire Department Fire Pumper (2) Medic Van Truck, 1/4 Ton, 4x4 (3) Station Wagon, 4x4 Truck, 1 Ton Stakebed Sub Total $ 28,000 $ 30,000 $ 100,000 $ 114,000 $ 95,000 $ 96,000 $ 56,000 $ 519,000 $ 850,000 $ 152,000 $ 75,000 $ 36,000 $ 34,000 $1,147,000 1:01 - 34[01111C7_194ra1191 r_]1111 OTHER DEPARTMENTS TOTAL 1161CAw_1REa]4LT_1:4 1'44k'k161 Other Departments Building Department Station Wagon $ 18,000 Public Works Station Wagon $ 24,000 Recreation & Senior Services Bus, 12 Passenger $ 53,000 Utilities Truck, 1 1/4 Ton Utility Body Truck, 3/4 Ton (4x4) Truck, 3/4 Ton Truck, 1/2 Ton Truck, 1/4 Ton Sub Total $ 1,666,000 $ 230,500 $ 1,896,500 $ 35,000 $ 30,000 $ 26,000 $ 25,000 $ 19,500 $ 135,500 12� ROLLING STOCK IN SERVICE Police Department Passenger Cars Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Trucks 2006 -07 2006 -07 2007 -08 2007 -08 2008 -09 2008 -09 Motorcycles Changes & Final Changes & Final Changes & Final General City Operations Adjustments Inventory Adjustments Inventory Adjustments Inventory Special Equipment 0 6 1 7 Passenger Cars 0 52 +4 56 +2 58 Jeeps 0 2 0 2 0 2 Trucks +3 108 +1 109 -3 106 Fire Trucks 0 14 0 14 0 14 Loadpackers 0 25 0 25 0 25 Street Sweepers +1 9 0 9 0 9 Tractors and Graders 0 4 0 4 0 4 Backhoes and Loaders 0 6 0 6 0 6 Beach Cleaners 0 3 0 3 0 3 Trailers +1 38 +1 39 -4 35 Special Equipment 0 13 0 13 0 13 Total General City Operations 5 274 6 280 -5 275 Police Department Passenger Cars 0 58 1 59 0 59 Trucks 0 20 0 20 0 20 Motorcycles 0 17 0 17 0 17 Trailers 0 1 0 1 0 1 Special Equipment 0 6 1 7 0 7 Total Police Department 0 102 2 104 0 104 Utility Enterprise* Passenger Cars 0 4 -1 3 0 3 Trucks 0 46 1 47 0 47 Tractors and Graders 0 3 -1 2 0 2 Backhoes and Loaders 0 6 0 6 0 6 Trailers 0 11 0 11 0 11 Special Equipment 0 17 0 17 0 17 Total Utility Enterprise 0 87 -1 86 0 86 GRAND TOTAL 5 463 7 470 -5 465 * Includes vehicles in both the Water and Wastewater Sections 126 THREE -YEAR COMPARISON OF FULL -TIME AND FTE POSITIONS 2006 -07 2007 -08 2008 -09 TIDELANDS FUND FIT FTE FIT FTE F/T FTE GENERAL CITY GOVERNMENT 7.00 6.71 8.00 6.28 8.00 6.28 City Council 0.00 0.07 0.00 0.07 0.00 0.07 City Clerk 3.00 0.00 3.00 0.00 3.00 0.00 City Manager 7.00 0.97 8.00 1.53 8.00 1.91 Human Resources 9.00 0.75 9.00 1.50 10.00 1.50 City Attorney 5.00 0.80 3.00 2.88 4.00 2.88 Administrative Services 56.00 5.83 56.00 6.42 56.00 6.42 Total 80.00 8.42 79.00 12.40 81.00 12.78 PUBLIC SAFETY Police 240.00 15.55 241.00 15.55 241.00 15.55 Fire 153.00 31.77 156.00 33.13 156.00 3113 Total 393.00 47.32 397.00 48.68 397.00 48.68 COMMUNITY DEVELOPMENT City Manager- Code Enforcement 6.00 0.25 6.00 0.25 6.00 0.25 Planning 23.00 0.00 23.00 0.40 23.00 0.40 Building 29.00 2.56 33.00 1.16 34.00 1.16 Total 58.00 2.81 62.00 1.81 63.00 1.81 PUBLIC WORKS Public Works 33.00 2.57 33.00 2.83 33.00 2.58 Utilities - Electrical 5.00 0.50 5.00 0.50 5.00 0.50 General Services 110.00 0.75 112.00 1.25 107.00 2.75 Total 148.00 3.82 150.00 4.58 145.00 5.83 COMMUNITY SERVICES Library 40.00 25.73 40.00 27.06 42.00 26.48 Arts & Cultural 1.00 0.00 1.00 0.00 1.00 0.00 Recreation 12.00 17.33 14.00 22.75 15.00 26.31 Senior Services 10.00 0.13 10.00 0.13 10.00 0.13 Recreation & Senior Services Admin 3.00 0.50 3.00 0.50 3.00 0.50 Total 66.00 43.69 68.00 50.44 71.00 53.42 GENERAL FUND 745.00 106.06 756.00 117.91 757.00 122.52 TIDELANDS FUND City Manager - Harbor Resources 7.00 6.71 8.00 6.28 8.00 6.28 WATER ENTERPRISE FUND 34.00 7.25 35.00 6.25 35.00 6.25 SEWER ENTERPRISE FUND 13.00 1.75 13.00 1.75 13.00 1.75 EQUIPMENT FUND 15.00 0.00 15.00 0.00 15.00 0.75 TOTALS 814.00 121.77 827.00 132.19 828.00 137.55 127 Historical Capital Projects Spending (dollars in thousands) 128 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09 Actual Actual Actual Actual Actual Estimated Projected General Fund Projects General Fund 3,625 4,594 5,790 6,505 5,369 12,722 11,836 Special Revenue CDBG 1,826 721 59 704 77 180 35 Gas Tax 1,622 1,549 1,476 2,231 1,065 3,923 2,736 Prop 1B - - - - - - 1,355 Tidelands 858 910 887 942 1,092 2,133 3,078 Contributions 834 1,857 2,204 1,837 6,720 4,876 4,669 Circulation & Transportation 957 1,122 508 1,616 869 1,894 1,428 Building Excise Tax 180 154 170 297 252 226 271 Measure M 985 1,248 1,044 1,607 2,208 2,425 4,303 Bike & Trailways 58 - - - - - - AHRP Fund 679 85 - 72 1,219 653 - Cooperative Projects Environmental Liability - - - - - 677 - Traffic Congestion Relief 363 84 - 255 736 176 750 American Trader Oil Spill Remediation 564 609 54 802 101 6 14 Mac SAH Projects - - - 102 82 519 7,396 Facilities / Parks Newport Coast Community Center 32 7 375 850 6,032 125 - Mariners Library 90 299 1,785 4,219 311 161 - Fire Station #7 - - 4,402 575 6,569 470 50 City Hall - - 235 417 37 137 3,072 Marina Park - - - - - 833 237 Sunset Ridge Park - - - - - - 800 Police Facility - - - - - - 330 Lifeguard Headquarters - - - - - - 150 Oasis Senior Center - - - - - 1,680 20,058 Back Bay Science Center - - 25 450 5,895 1,245 100 SAH Community Center - - - 101 - - - Special Assessment Projects Assessment Districts 1,697 782 12,373 504 1,327 3,547 - CIOSA Development 295 516 1,245 225 - - 1,754 Bonita Canyon Development 63 82 856 22 93 - - Enterprise Fund Projects Water 4,935 5,007 6,179 4,395 1,900 4,435 3,419 Sewer 1,636 688 1,269 1,213 1,510 885 3,002 Internal Service Fund Equipment Maintenance 111 69 93 348 102 - 80 Annual Totals 21,410 20,385 41,027 30,286 43,565 43,925 70,923 128 GLOSSARY Fund Descriptions Ackerman Donation Fund - Used to account for the disbursement of funds received from the Ackerman Trust. Such funds must be used for library and scholarship purposes. Air Quality Management District (AQMD) Fund - Used to account for revenues received from the South Coast Air Quality Management District restricted for the use of reducing air pollution. Arterial Highway Rehabilitation Program (AHRP) Fund — Used to account for federal funds available through the Federal Highway Administration Arterial Highway Rehabilitation Program to share the cost of rehabilitating certain arterial roadways in the City. Assessment District Fund - Used to account for the receipt and expenditure of funds received from 1911 Act and 1915 Act Assessment Districts for capital improvement projects. Asset Forfeiture Fund - Established to account for revenues resulting from the seizure of assets in conjunction with criminal cases (primarily drug trafficking). The City's policy is that all such funds be used for enhancement of law enforcement programs. Back Bay Science Center Fund — Used to account for revenues and expenditures related to construction of the Back Bay Science Center. Bonita Canyon Development Fund — Used to account for the receipt and expenditure of funds for the Bonita Canyon Public Facilities Agreement. The improvements include certain public parks and recreation facilities, and street improvements and facilities. 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. 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. 130 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. Civic Center /Fire Station Construction Fund - Used to account for activities related to the possible re- building or relocation of the existing City Hall complex including the Fire Station. Community Development Block Grant (CDBG) Fund - Used to account for revenues and expenditures related to the City's Community Development Block Grant program. These funds are received from the Federal Department of Housing and Urban Development and must be expended exclusively on programs for low or moderate income individuals or families. Compensated Absence Fund — Used to account for the City's accumulated liability for compensated absences. Contributions Fund - Used to account for revenues received from other government agencies or private developers and expended for specific projects. 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. Fire Station #7 Fund — Used to account for receipt of revenue intended to fund the construction of a new Fire Station 7 located in the Santa Ana Heights area of the City. 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. Insurance Reserve Fund - Used to account for the City's self- insured general liability and workers' compensation program. Justice Assistance Grant (JAG) Fund — Formerly called the Local Law Enforcement Block Grant Fund. Used to account for federal support of law enforcement activities. Oil Spill Remediation Fund — Used to account for the receipt of the settlement proceeds from the American Trader Company. These funds must be used on projects affecting the areas damaged by the Spill. Library Debt Service Fund— Used to account for the Police Facility Fund— Used to account for revenues debt service transactions related to the Certificates of Participation used to finance the construction of the Central Library. Lifeguard Headquarters Fund — Used to account for revenues and expenditures associated with the development and construction of a new Lifeguard headquarters. Marina Park Fund — Used to account for revenues and expenditures associated with the development and construction of Marina Park. Mariners Library Fund — Used to account for receipt of revenue intended to fund the construction of a new Mariners Branch Library. Measure M Fund — Used to construct transportation improvement and traffic congestion relief projects. Funding is one percent of retail transaction and use tax. Miscellaneous Santa Ana Heights Projects — Used to account for revenue and expenditures related to miscellaneous projects in Santa Ana Heights. Newport Annexation Fund — Used to account for receipt of revenue from the Irvine Ranch Water District intended to repay Newport Coast property owners for a portion of assessment district costs, and for construction of a community center in Newport Coast. Newport Bay Dredging Fund — Used to account for the receipt of permanent endowments intended to fund the ongoing cost of maintaining and dredging of the Upper Newport Bay. Oasis Senior Center Fund — Used to account for revenues and expenditures associated with the development and construction of the new Oasis Senior Center. and expenditures associated with the development and construction of a new Police Facility. Proposition 1B Fund — Used to account for state funds available through Proposition 1 B to fund the maintenance and improvement of local transportation facilities. Retiree Insurance Fund — Used to account for the cost of providing post - employment health care benefit. 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. Sunset Ridge Park Fund — Used to account for revenues and expenditures associated with the development and construction of Sunset Ridge Park. Supplemental Law Enforcement Services Fund (SLESF) — Used to account for revenues received from the County to be used exclusively for front -line law enforcement activities. 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. Traffic Congestion Relief Fund — Used to account for all revenues received from the State Treasury as per Assembly Bill 2928. These funds must by used only for maintenance or reconstruction costs on public streets or roads. Wastewater Enterprise Fund - Used to account for the activities associated with providing sewer services by the City to its users. Water Enterprise Fund - Used to account for the activities associated with the transmission and distribution of potable water by the City to its users. 131 Accounting Terms Accrual Basis - The basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. The accrual basis of accounting is used to account for all proprietary (enterprise and internal service funds) fund types. Activity - Departmental efforts that contribute to the achievement of a specific set of program objectives; the smallest unit of the program budget. 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. Authorized Positions - Employee positions, which are authorized in the adopted budget, to be filled during the year. Available (Undesignated) Fund Balance - This refers to the funds remaining from the prior year that are available for appropriation and expenditure in the current year. Bond Refinancing - The payoff and re- issuance of bonds, to obtain better interest rates and /or bond conditions. Bonds —A form of borrowing (debt financing) which reflects a written promise from the City to repay a sum of money on a specific date at a specified interest rate. Budget -A plan of financial activity for a specified period of time indicating all planned revenues and expenses for the budget period. Budget Calendar - The schedule of key dates that a government follows in the preparation and adoption of the budget. 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. 132 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. Capital Budget - The appropriation of bonds or operating revenue for improvements to facilities, and other infrastructure. Capital Improvements - Expenditures related to the acquisition, expansion or rehabilitation of an element of the government's physical plant; sometimes referred to as infrastructure. Capital Improvements Program (C/P) - 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. Certificate of Participation —A debt issue similar to issuing bonds, but less restrictive. Charges for Services - Those charges levied to individuals or organizations for the use or consumption of services provided by the City. Consumer Price Index (CPI) - A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Debt Service - The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. Deficit - The excess of an entity's liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period. Department - The basic organizational unit of government which is functionally unique in its delivery of services. Depreciation - Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. Development Fees - Those fees and charges generated by building, development and growth in a community. Included are building and street permits development review fees, and zoning, platting and subdivision fees. Disbursement - The expenditure of moneys from an account. Distinguished Budget Presentation Awards Program - A voluntary awards program administered by the Government Finance Officers Association to encourage governments to prepare effective budget documents. Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included is the government's share of costs for various pensions, medical and life insurance plans, etc. Encumbrance - The commitment of 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. 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. The City of Newport Beach's fiscal year is July 1 through June 30. Fixed Assets - Assets that are intended to continue to be held or used long -term, such as land, buildings, machinery, furniture, and other equipment. Fixed assets are also called capital assets. Full -time Equivalent Position (FTE) - A part -time position converted to the decimal equivalent of a full - time position based on 2080 hours per year. For example, a part -time fiscal clerk working 20 hours per week would be the equivalent to .5 of a full -time position. Function - A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety). Fund -A fiscal entity with revenues and 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. 133 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 Obligation (G. 0.) Bond - This type of bond is backed by the full faith, credit, and taxing power of the government. Goal -A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless. Governmental Accounting Standards Board (GASB) — The ultimate authoritative accounting and financial reporting standard - setting body for state and local governments. Grants - A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. Indirect Cost - A cost necessary for the functioning the organization as a whole, but which cannot be directly assigned to one service. Line -item Budget —A budget prepared along departmental lines that focuses on what is to be bought. Long -term Debt— Debt with a maturity of more than one year after the date of issuance. Maintenance and Operations — Expendable materials and operating supplies necessary to conduct departmental operations. Modified Accrual Basis — The basis of accounting in which revenues are recognized when they become both "measurable" and "available" to finance expenditures or the current period. All governmental and fiduciary fund types are accounted for using the modified accrual basis of accounting. Net Budget —The legally adopted budget less all interfund transfers and interdepartmental charges. Object of Expenditure —An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office of supplies, asphalt, etc. Infrastructure - The physical assets of a government (e.g., streets, water, sewer, public buildings, and parks). 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. 134 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 Expenses — The cost for personnel, materials, and equipment required for a department to function. Operating Revenue— Funds that the government receives as income to pay for on -going operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day -to -day services. Performance Budget —A budget wherein expenditures are based primarily upon measurable performance of activities and work programs. Prior -Year Encumbrances — Obligations from previous fiscal years in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated. Program —A group of related activities performed by one or more organizational unit for the purpose of accomplishing a function for which the government is responsible. Program Budget —A budget that allocates money to the functions or activities of a government rather than to specific items of cost or to specific departments. Program Performance Budget —A method of budgeting whereby the services provided to the residents are broken down in identifiable service programs or performance units. A unit can be a department, a division, or a workgroup. Each program has an identifiable service or output and objectives to effectively provide the service. The effectiveness and efficiency of providing the service by the program is measured by performance indicators. Program Revenue (Income) - Revenues earned by a program, including fees for services, license and permit fees, and fines. Purpose - A broad statement of the goals, in terms of meeting public service needs, that a department is organized to meet. Reserve - An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose. Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Resources - Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. Revenue - Sources of income financing the operations of government. Revenue Bond - A bond that is backed only by the revenues from a specific enterprise or project, such as a hospital or toll road. Secured Property Tax —Atax levied on both real and personal property according to the property's valuation and the tax rate. Service Indicators - Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Source of Revenue - Revenues are classified according to their source or point of origin. Supplemental Appropriation -An additional appropriation made by the governing body after the budget year has started. Tax Levy - The resultant product when the tax rate per one hundred dollars is multiplied by the tax base. Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. Transfers In/Out - Amounts transferred from one fund to finance the services for the recipient fund. Transient Occupancy Tax —A tax paid to the City for short-term lodging /residency within the City limits. Short-term is defined as 30 days or less. Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes. Unreserved Fund Balance - The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation. Unsecured Property Tax— The property tax on unsecured property such as business inventory or moveable equipment. User Charges - The payment of a fee for direct receipt of a public service by the party who benefits from the service. Working Capital - Excess of readily available assets over current liabilities. Or cash on hand equivalents which may be used to satisfy cash flow needs. 135 City of Newport Beach 3300 Newport Blvd. Newport Beach, CA 92663 (949) 644 -3123 www.city.newport-beach.ca.us