HomeMy WebLinkAboutFinance Committee Agenda - February 11, 2016
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Finance Committee Meeting Minutes January 14, 2016
Page 1 of 12
CITY OF NEWPORT BEACH FINANCE COMMITTEE JANUARY 14, 2016 MEETING MINUTES I. CALL MEETING TO ORDER
The meeting was called to order at 3:00 p.m. in the Crystal Cove Conference Room, Bay 2D, 100 Civic Center Drive, Newport Beach, California 92660.
II. ROLL CALL
PRESENT: Council Member Keith Curry (Chair), Mayor Diane Dixon, Committee
Member Patti Gorczyca, Committee Member William C. O’Neill, Committee Member Larry Tucker, and Committee Member John Warner
(arrived at 3:55 p.m.)
ABSENT: Council Member Tony Petros (excused absence)
STAFF PRESENT: City Manager Dave Kiff, Finance Director/Treasurer Dan Matusiewicz, Deputy Finance Director Steve Montano, Assistant City Manager Carol
Jacobs, Public Works Director Dave Webb, Harbor Resources Manager Chris Miller, Deputy Public Works Director/City Engineer Mark Vukojevic,
Public Works Administrative Manager Jamie Hook, Accounting Manager Rukshana Virany, Utilities General Manager George Murdoch, IT
Manager Rob Houston, Deputy General Services Director Mike Pisani, Administrative Specialist to the Finance Director Marlene Burns, and
Management Analyst Lucie Delorme
MEMBERS OF THE PUBLIC: Jim Mosher
OUTSIDE ENTITIES: Sarah Meacham and Henry Sun of PFM Asset Management LLC
Hannah Fry of the Daily Pilot III. PUBLIC COMMENTS
Chair Curry opened public comments.
Jim Mosher commented on the Committee’s interest in budget details as they related to employee benefits and how they are calculated for the various employees. He stated there are
two more agreements upcoming for review, the Firefighters and the Fire Management Association, and both can be found on the City’s website where the City Council agendas are
available. The Human Resources page has the specific financial detail. Secondly, on Monday the Supreme Court is hearing a case about public agency employees having to pay fees to
organizations that represent them. He inquired regarding the status of employees who are unrepresented. Tonight, the Committee will review the Public Works employees and he believes
the benefits are all “lumped” together. In the minutes from the last meeting, Council Member Petros commented that the Finance Committee could now make recommendations to Council for
a new model on how a Fire Department could operate. If the Committee can do this, perhaps they should appoint a subcommittee to handle this matter and he does not see anything like that on
the agenda.
Chair Curry closed public comments.
Finance Committee Meeting Minutes January 14, 2016
Page 2 of 12
IV. CONSENT CALENDAR A. MINUTES OF DECEMBER 10, 2015 Recommended Action: Approve and file.
Chair Curry opened public comments.
Jim Mosher stated there was a reference to a husband and wife who appeared to speak during
public comments and has reason to believe that the male speaker’s name was spelled “Neal” rather than “Neil.”
Chair Curry closed public comments.
Committee Member Gorczyca moved, and Mayor Dixon seconded, to approve the December 10,
2015, Finance Committee Minutes, as corrected. The motion carried, unanimously with Council Member Petros and Committee Member Warner absent.
V. CURRENT BUSINESS A. BI-ANNUAL INVESTMENT PORTFOLIO REVIEW Summary: Staff and/or one or more investment advisors will discuss current market conditions and the
performance of the City's investment portfolio. Recommended Action:
Receive and file.
Chair Curry noted that the Committee had expressed interest in having a more frequent review of the investment portfolio. He acknowledged PFM Asset Management (PFM) staff that were in
attendance and introduced Sarah Meacham who made a report. Chair Curry noted that he was no longer affiliated with the firm.
Ms. Meacham reported that the Federal Reserve recently raised its target “Fed Fund” rate which
took them seven years to do. PFM indicated going forward that the Fed expects four rate increases in 2016, although PFM feels the Fed will not raise it that aggressively. Currently, the
City employs a one to three-year investment strategy and taking advantage of steeper parts of the yield curve. One of the ways to measure performance of the City’s portfolio is to measure total
return. Market values had declined so a negative total return occurred in the fourth quarter. The City did not necessarily lose money; however, this is a matter of course when investing. There will
be a few more quarters of negative returns going forward, but this is a reality with fixed income investments in a rising interest environment.
Committee Member Gorczyca inquired about a “hold to maturity” strategy. Ms. Meacham
responded that it is an actively managed portfolio, and they believe this is a safer policy than “hold to maturity.” They may sell before maturity because the new investment could have a higher
return and the City follows a one to three year investment strategy and they endeavor to remain close to the benchmark.
Ms. Meacham explained that a shorter duration, similar to maturity, is a measure of interest rate
risk exposure. They have been keeping the duration close to the benchmark duration of approximately 1.75 years, and they continue to see value in sectors other than treasuries and
agencies. They have been using CD’s and corporate notes which have realized increases. She referenced strategic purchases during the fourth quarter in a document before the Committee. On
page 9 it shows that the portfolio is dynamic as PFM continually assesses value and relative value and investments are bought and sold in congruence with the City’s policies. The return
Finance Committee Meeting Minutes January 14, 2016
Page 3 of 12
overall for the quarter was -.23 percent because of the decline in market value due to rising
interest rates. The portfolio, though, has outperformed the benchmark since inception.
Ms. Meacham noted that the total return was negative even though the City booked positive income. Some of the sectors the City owns outperformed treasuries, which is often the basis for
the index. The portfolio is in compliance with the City’s policy. The portfolio is very diversified; the investors utilize strategic risk management and the credit quality of all investments is very high.
They are moving to a “duration neutral stance” and going forward they will continue to watch what the Federal Reserve does.
Chair Curry opened public comments.
Jim Mosher stated that the use of the term “bi-annual” in the title of this agenda item is confusing
as it refers to a meeting that could be held twice per year or every two years and the proper term to use on future agendas would be “semi-annual.”
Chair Curry closed public comments.
Committee Member O’Neill moved, and Committee Member Gorczyca seconded, to receive and
file the report. The motion carried, unanimously with Council Member Petros and Committee Member Warner absent.
B. IMPLEMENTATION OF BUDGET PREPARATION FRAMEWORK – REVIEW OF
OPERATING BUDGET, SESSION 4 Summary:
During recent Finance Committee meetings, members discussed pursuing actions for bringing greater transparency and accountability during the annual budget development
process. Staff believes that following a proposed budget preparation framework consisting of budget principles, and associated strategies and tactics can be a reliable vehicle for
improving the City’s budget process. In furtherance of Budget Framework Tactic T.10.1, the goal of this presentation will be to familiarize members of the Finance Committee with the
elements of the Fiscal Year 2015-2016 Public Works Department budget, provide opportunity for questions, and to gain clarity in the funding allocations for departmental programs.
Recommended Action: In furtherance of Budget Framework Tactic T.10.1, review, ask questions, and provide
comment relating to the Public Works Department Fiscal Year 2015-2016 operating budget.
Public Works Director Webb introduced himself and the members of his staff in attendance. A PowerPoint Presentation was displayed. He presented an overview of the Department, the
three Divisions, and presented various aspects of their budget. This included review of the five-year Operating Budget. He noted that the Capital Improvement Program and the Public
Works Department represented approximately 23 percent of the total City budget, but only 4 percent of the City-wide staff. The budget has two funding sources: General Fund ($9.6
million) and Tidelands ($1.9 million). The Operating Budget includes salaries and outside services. The Tidelands Fund ($1.9 million) consists of contract services such as those for
mooring, yacht basin, water quality programs, and property management, miscellaneous and internal service funds. On the General Fund side of the operations, 75 percent is dedicated to
salaries and they also run a large Capital Improvement Program.
Public Works Director Webb discussed the Capital Improvement Program (CIP) and distributed a handout. The management of the CIP takes into account City Council and
community goals and provides the tools for project planning, conflict identification, and the setting of priorities. The Department also manages multiple master plans and he described
the Traffic Signal and Bicycle master plans as examples of how these plans assist in the allocation of appropriate multi-year funding for large systems.
Finance Committee Meeting Minutes January 14, 2016
Page 4 of 12
In response to Committee Member O’Neill, Public Works Director Webb described the
process for the creation of master plans, stating they are living documents developed from surveys, Council direction on funding for programs, and input from staff on how to pay for
Master plan component’s in the upcoming year’s budget. Occasionally, master plan components must be delayed or rolled over to future years depending on the City’s financial
picture. Some of the matters that come into play when deciding to include calculations, analyses, judgments on value, and occasionally, grant opportunities. Some master plans,
such as the Bicycle master plan, are more grant-funded and not necessarily dependent on the General Fund.
In response to Committee Member O’Neill, Public Works Director Webb confirmed that
master plans are generally not formally approved by the City Council, but rather are a living, dynamic document, provided for guidance so that operations are very transparent.
Occasionally, some master plans are formally presented and approved by the City Council.
In response to Committee Member Tucker, Public Works Director Webb affirmed that many of the master plans relate to the City’s adopted CIP and he described the Pavement master
plan.
In response to Committee Member O’Neill, Public Works Director Webb stated that although not formally required to adopt master plans by outside agencies, it is beneficial for the City to
have certain master plans in place in order to avoid potential fines for incidents related to the matters addressed by the individual master plan. He gave the example of OCTA, the County
Health Department and the City’s Sewer Master Plan. Public Works Director Webb also confirmed the City has an Americans with Disabilities (ADA) Act Transition Plan in response
to previously filed lawsuits against the City.
Mayor Dixon inquired whether it would be prudent to know what the capital requirements are for components of the master plans and whether they should each have an accompanying
financial plan. City Manager Kiff expressed support to have flexibility and fluidity in the master plans and if a specific financial plan were adopted for each it would tie the Council’s funding
abilities in future years should circumstances change.
Chair Curry described that the master plans allow the City to be opportunistic in going for funding proactively. He described the master plan related to signalization and a recent
opportunity through OCTA, which the City was able to take advantage of.
Public Works Director Webb summarized the CIP development and multi-year process, including Council’s direction in allocating General Fund dollars for the annual CIP. There are
big spikes when large park projects are built. The Department has 33 employees and they recently absorbed two divisions. Certain services are contracted; however, Department staff
performs the “bread and butter” services. They typically do not do design services and they do not want to be “staff heavy” when projects slow down. The attachment provided gives a
five-year look back in terms of percent changes and the categories covered include Operating Budget, General Fund, Tidelands, Salary, Maintenance and Operations and
Capital Outlay. More specific detail was given for Maintenance and Operations, and various increases in approved Memorandums of Understanding (MOU) were described. Public Works
Director Webb noted that although there are some changes in the General Fund, the bottom line does not change. The fluctuations occur due to various projects and programs starting,
such as the maintenance of the signal system.
In response to an inquiry from Mayor Dixon, Public Works Director Webb stated that certain employee salaries are allocated to the Tidelands Fund. There are no partial allocations, and
most other employee salaries are allocated from the General Fund portion of the budget.
Finance Committee Meeting Minutes January 14, 2016
Page 5 of 12
In response to an inquiry from Committee Member O’Neill regarding the pension’s unfunded
liability, Finance Director Matusiewicz stated that the unfunded liability was becoming such a large component of overall PERS cost, it was broken out separately in 2015. He further
clarified the retirement contribution amount represents the entire contribution to PERS, offset by employee contributions.
In response to Committee Member Gorczyca, Finance Director Matusiewicz confirmed that
the City does not budget for each employee at top step each year, only to their anticipated step increase. They do not anticipate any vacancies. Public Works Administrative Manager
Jamie Hook explained the specialty pay system for Public Works and what would qualify someone for specialty pay, including Traffic Engineering degree-specific certifications from
State agencies and Public Works Inspectors testing and materials from State agencies if they have earned that. It is a fixed dollar amount.
Committee Member O’Neill expressed concerns regarding funding for seawall reconstruction
around Balboa Island. Public Works Director Webb stated it was a small component in the current CIP and the Department would be coming back to request additional funds for Grand
Canal and a north and south “cap” project over the summer. Seawall projects have the potential to be in the millions of dollars and the Department will try to rehabilitate, if possible,
but it may be necessary to replace them.
In response to Committee Member Tucker, Finance Director Matusiewicz confirmed that a subsidy of $10 to $14 million dollars is transferred annually to the Tidelands Fund. The
General Fund transfer to the Tidelands funds represents the net amount of Tidelands expenditures that exceed the Tidelands revenues, representing the required General Fund
subsidy.
Finance Director Matusiewicz reported that on the operating side of the CIP there are approximately $1.5 to $3 million dollars per year of capital expenditures programmed each
year on top of the Police, Fire, and Lifeguard operations charged to the fund.
Committee Member Tucker stated that the seawall reconstruction is a big ticket item, with no money currently being “stacked up” in the reserves to address it.
Chair Curry opened public comments.
Jim Mosher thanked the Public Works Department for posting today’s PowerPoint
Presentation in advance of the meeting. He did not have time to review; however, he did have an inquiry regarding the CIP pie chart. He understood there are two aspects, the
anticipated project budget and then the reporting of the “actuals” and was trying to comprehend that from the chart. He also understood that although there is use of outside
contractors, he inquired as to how or if the funds are folded back into the budget if the City decides to instead enlist the services of in-house staff.
Public Works Director Webb responded that if there are any “leftover” funds they typically are
returned to the pool from which it is first allocated, such as Gas Tax, or back to the General Fund reserve to be reprogrammed by the City Council.
Committee Member Warner arrived at 3:55 p.m.
Jim Mosher inquired whether residents would like to see the master plan on the City’s
website and stated that the public gets confused as to whether certain services are provided by Public Works or Municipal Operations, in particular, the maintenance of the streetlights.
Public Works Director Webb stated that the streetlight plan was put together 15 years ago
and is discretionary based upon how much funding is available. He stated that sometimes
Finance Committee Meeting Minutes January 14, 2016
Page 6 of 12
Municipal Operations handled streetlight related projects; however, most work was done
through the CIP.
Chair Curry closed public comments. C. REVIEW OF FACILITIES FINANCIAL PLANNING TOOL (FFPT) Summary:
Staff will present the timing, means of financing, and fiscal impacts associated with funding high-priority capital projects approved by the City Council. Recommended Action: Receive and file.
Chair Curry introduced the item noting it was not the long term financial plan, nor a wish list.
This tool was developed in 2007 during discussions on City Hall, where the City would have had taken on excessive debt in terms of budget for construction. The Facilities Financial
Planning Tool (FFPT) was designed as a measurement tool to determine whether the City had the financial capacity to finance and construct the capital program. It demonstrated that
you could build certain projects and how much debt service could be achieved. The FFPT has won the Helen Putnam Award of Excellence from the League of California Cities and
truly is a measurement tool for affordability of projects.
Finance Director Matusiewicz stated that the tool allows staff to develop a funding plan for the replacement of all facilities on a perpetual basis. Currently, the list of priority projects included
Marina Park and Bonita Creek artificial turf replacement which have recently been completed. The FFPT already reflects the date of 2025 when the artificial turf needs to be replaced. He
reviewed the various charts which outlined large project expenditures, cash outflows, the proposed West Newport Community Center in 2019, and the large cash hurdle in 2026
related to the Police Station. Chart No. 3 shows the accumulation of resources and demonstrates the facility reserve balance will have sufficient funds to complete these
projects. The minimum balance of $9 million also represents the maximum annual debt service reserved in case of downturn in the economy. Chart No. 2 illustrates contributions
from developers, illustrating the funding risk associated with developer contributions. Currently, there is projected to be $34 million in developer contributions.
Finance Director Matusiewicz referenced the 2017 Uptown Newport Project which represents
the next significant developer contribution. Those are the funds the City is counting on for the West Newport Community Center and the General Fund contribution has been ramped up in
2017 to cover the anticipated construction costs. If there is a downturn in development contributions, the fund then becomes reliant on the General Fund. Currently, it is a self-
sustainable program with a General Fund contribution averaging $11.4 million over 15 years, and $14 million over 30 years.
In response to Mayor Dixon, Finance Director Matusiewicz stated that these numbers do not
factor in Banning Ranch, and there could be $27 million more available to fund projects. He also stated that if Banning Ranch comes through, contributions to the General Fund could be
scaled back; however, the City does not want to delay construction and staff encourages continued contributions for now.
Mayor Dixon commented there is also a misunderstanding in the community regarding the
funding for facilities construction and the General Fund portion is actually only a very small segment. City Manager Kiff stated that the City will get to the point where large scale
development slows down and eventually becomes replaced with “infill” projects, with less revenue coming in from developer contributions. The General Fund contributions would
continue to be programmed at the same level in order to support the perpetual replacement of the large facilities.
Finance Committee Meeting Minutes January 14, 2016
Page 7 of 12
Finance Director Matusiewicz stated that the General Fund contribution was not set by policy,
but it is managed so that the City is not contributing more than 5 percent of General Fund revenues.
Mayor Dixon suggested it would be wise in years with surpluses to reduce the General Fund
contributions.
Committee Member Tucker commented that the City has no control over the biggest parts of its revenue stream and it is a wise thing to put it in the CIP, tamp down expenses, and invest
it wisely. Property taxes in the City are astronomical as people find community more desirable. Maintenance will become more expensive over time.
Mayor Dixon stated the process is a good discipline.
Finance Director Matusiewicz noted that the plan is not reliant on any future debt, and the
timing and magnitude of projects are expressed as Council priorities for projects. If that changes, staff retools the financing plan. This current plan reflects the last known direction
from the City Council.
Committee Member O’Neill stated that this document does not show the Seawall. Finance Director Matusiewicz affirmed that harbor maintenance and improvements are different than
facilities. He would like to see a harbor improvement/maintenance plan with a separate financing plan.
Chair Curry stated that this is a “color of money” plan and that is why they are kept separate.
City Manager Kiff explained that excess funds must go back to the State, including surplus
from the Tidelands Trust.
In response to Committee Member O’Neill, Finance Director Matusiewicz confirmed that the Tidelands Capital Fund balance is negative because of a loan from the General Fund to the
Tidelands Fund for Marina Park and if there is a plan to replace seawalls, then something similar will be shown.
Committee Member O’Neill stated that Marina Park is partially funded by Tidelands Funds.
City Manager Kiff affirmed that a Harbor Capital Plan would address things, such as
seawalls, and that Council is in the process of developing it. The current seawall project anticipates spot fixes and caps, not a wholesale replacement.
Committee Member O’Neill expressed support for a future document to set-aside funds for
the seawall replacement.
Chair Curry stated it is the biggest issue to talk about next year.
Mayor Dixon expressed concern about what to do with surplus funds and inquired whether institutionalizing a plan to set-aside surplus funds for a harbor facilities capital plan and the
seawalls, both which are projects which will come before this Committee.
Committee Member Tucker stated that to spend money on capital projects like the seawalls or to impound funds toward them is a political decision, best left to the City Council. He has
no problem recommending that Council consider a program for harbor and seawalls, but hesitated at a specific funding plan.
Committee Member O’Neill asked for clarification regarding the developer fees section on
Page 6 of 7.
Finance Committee Meeting Minutes January 14, 2016
Page 8 of 12
Finance Director Matusiewicz stated that some development agreements trigger the Quimby Act and fees must be spent on the development of new parks. He also discussed that 2
percent of public benefit fee must be set aside for arts and cultural facilities.
Discussion ensued regarding Banning Ranch. City Manager Kiff stated that there is every likelihood that a development agreement will come back to the City with a whole different
structure, different price point, and anticipates negotiations to start anew. The unit number has come down, but it is likely the price per unit will increase.
Chair Curry reiterated that the measurement tool is a snapshot in time and is a placeholder
for the current direction of the City Council.
Chair Curry opened public comment
Jim Mosher acknowledged this was a planning tool and demonstration of feasibility but not a commitment by the City Council. He referenced that Public Works stated that the Corona Del
Mar Library will be smaller than what he believes the Council is expecting. He inquired because it was difficult to follow the Library Plans and the next one is the Balboa Library. He
will be telling the Library Board that the new Library will be half of the current size.
City Manager Kiff stated that the process is a “push and pull” and it is an exercise to determine how small a building the programs and assets can fit in to. Mr. Mosher is welcome
to notify the Library Board and he fully expects them to push back, as it is a negotiation. If he offers a larger number, it will only grow larger. At this time, it is only guidance and there is
room for negotiation before the project is finalized. It is not new guidance from the City Council.
Chair Curry closed public comments.
D. WORK PLAN OVERVIEW Summary: Staff will present and seek approval of the tentative Finance Committee agenda topics
scheduled for the calendar year. The work plan represents the planned topics of discussion; however, is subject to change based on the availability of information and the need to
schedule other topics as they arise. Recommended Action:
Review and approve the tentative Finance Committee agenda topics.
Council Member Curry provided a brief report and work plan overview, noting that the dates and topics are subject to change.
Discussion ensued regarding whether a mid-year review would be available and what
numbers would be reviewed.
Mayor Dixon requested to see the total surplus numbers as they did last year in February. She also recommended memorializing a surplus policy, not dictating percentages, but would
like to see some of the surplus go to the unfunded pension obligation, OPEB and capital improvements (medians, landscape).
Discussion ensued regarding bringing a policy to Council for review.
Finance Director Matusiewicz stated that there is a March 10 budget review scheduled and
there will be discussion of budget assumptions and the use of surplus funds based upon feedback received.
Finance Committee Meeting Minutes January 14, 2016
Page 9 of 12
City Manager Kiff stated that he will present the proposed budget to the Finance Committee
in April or May for their input.
Committee Member Tucker expressed concerns regarding a binding surplus policy as every year is different. Each Council may approach the surplus differently and having flexibility is
important.
Discussion ensued among the Committee and staff regarding a surplus policy.
Committee Member Gorczyca requested the following discussion items for the February Finance Committee agenda: PERS valuation, pension liability projections up to 5 years to see
the difference between City versus employee contributions, Internal Revenue Code Section 115, and prepaying to CalPERS or an OPEB cash buyout plan.
Committee Member O’Neill suggested an item related to the fiscal impact of commitments to
outside agencies, such as the Sewer Management Plan. He also wants to make sure that the appropriate funding for various master plans are put forward to avoid fines in the future. City
Manager Kiff affirmed that the Regional Board does not approve master plans; however, it is beneficial to show that the City follows its own plan to show fiscal responsibility in the event of
an incident.
Committee Member Tucker requested that staff republish the meeting schedule with the correct dates and times.
Chair Curry opened public comment. Noting there were no members of the public who
elected to make public comments, Chair Curry closed public comment.
E. ISSUANCE OF MULTI-FAMILY HOUSING REVENUE BONDS FOR THE UPTOWN NEWPORT PROJECT BY THE CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY TO TPG/TSG VENTURE I ACQUISITION, LLC Summary:
The California Statewide Communities Development Authority (CSCDA) is authorized to issue bonds, notes, and other evidences of indebtedness or certificates of participation in
leases to public entities and private developers in order to promote economic development, including the provisions and maintenance of multi-family housing. The borrower, TPG/TSG
Venture I Acquisition, LLC, (a joint venture entity formed by Shopoff Realty Investments and the Picerne Group) is seeking financing from CSCDA for the acquisition, construction and
development of the multifamily rental housing projects collectively known as the Uptown Newport Village. The law requires a public hearing be held to allow members of the public
and the governing board the ability to comment and approve or disapprove the issuance of bonds for the project. Any project not approved by the local jurisdiction will not be financed
through CSCDA. As the Program Participant, the City of Newport Beach will not incur any liability of this CSCDA financing.
Recommended Action: Review and recommend a City Council public hearing on the issuance of Multi-Family
Housing Revenue Bonds by CSCDA to TPG/TSG Venture I, LLC for the development of the Uptown Newport I and II Apartments.
Chair Curry provided a brief report on the issuance of the revenue bonds.
In response to Committee Member Tucker, Chair Curry noted that the City authorizes the
signatures on the bonds. This is not an item related to the payment of the bonds.
Finance Director Matusiewicz stated that this is a good opportunity to familiarize constituents regarding the process.
Finance Committee Meeting Minutes January 14, 2016
Page 10 of 12
In response to Committee Member Gorczyca, Finance Director Matusiewicz stated that there
is an affordability component and reported that Phase I will consist of $91 million and Phase II will consist of $101 million.
Committee Member Gorczyca requested a copy of the term sheet.
Chair Curry opened public comments.
Jim Mosher inquired regarding changing part of the development into a hotel and whether
that impacts the issuance of the bonds. (
Discussion ensued regarding the unit number and the land that will be leftover.
Chair Curry closed public comments.
Committee Member Gorczyca moved, and Committee Member O’Neill seconded, to recommend a City Council public hearing on the issuance of Multi-Family Housing Revenue
Bonds by CSCDA to TPG/TSG Venture I, LLC for the development of the Uptown Newport I and II Apartments. The motion carried, unanimously with Council Member Petros absent. F. YEAR-END CLOSING RESULTS Summary: Staff will present the preliminary year-end closing results for Fiscal Year 2014-2015.
Recommended Action: Receive and file. Chair Curry reported that he was pleased that Fiscal Year 2014-2015 ended with a $14.2
million surplus.
Finance Director Matusiewicz reported that there were notable increases in the Transient Occupancy Tax (TOT), mandated reimbursements, and that parking revenue did better than
projected. Savings were also realized from within the Departments, and that some Department Budgets remained in flux, such as the deadline to outsource the refuse system.
In response to Committee Member O’Neill, Finance Director Matusiewicz provided examples
of routine transfers (annual contribution to the Facilities Financing Plan Fund, General Fund subsidy of the Tidelands Fund, and those described in Attachment B) versus non-routine
transfers.
In response to Committee Member Warner, Finance Director Matusiewicz explained that when expenditures are lower than the adopted budget, the surplus becomes undesignated
funds available to be reprogrammed. He further affirmed that capital encumbered projects or non-completed projects are accounted for separately. They are not accounted for in the $14
million surplus and are accounted for separately.
In response to Mayor Dixon, Finance Director Matusiewicz stated that capital funds are kept separated.
City Manager Kiff provided further detail on surplus funds stating that where they go depends
on the year the funds were returned back, unfilled positions, and sometimes the need to hold and stretch out vacancies. He confirmed that he preferred to return excess funds back to the
City Council for consideration.
Discussion ensued regarding general management of surplus funds.
Finance Committee Meeting Minutes January 14, 2016
Page 11 of 12
Finance Director Matusiewicz referenced the discretionary funds available to the City Council
in the event of a major catastrophe, although use of these funds was not generally advisable under ordinary circumstances. He noted that funds with external restrictions are not included
as they are not under the City’s discretion.
Chair Curry stated for the record the City ended with surplus twice the size of their debt
service.
Chair Curry opened public comments.
Jim Mosher inquired regarding the City’s main three revenue sources and made an inquiry regarding the percentage of sales tax revenues derived from restaurants versus automobiles.
Chair Curry stated there is a rivalry; however, it is true that autos account for a higher portion
of the sales tax when compared to restaurants.
Committee Member O’Neill moved, and Committee Member Gorczyca seconded, to receive and file the report. The motion carried, unanimously with Council Member Petros absent. G. QUARTERLY ERP UPDATE Summary: Staff will provide the Committee with a progress report on the Enterprise Resource Plan
project to receive and file. Recommended Action:
Receive and file.
Deputy Finance Director Montano reported that payroll conversion was completed and went as smoothly as can be expected. The project is on budget and projected to last 30 months;
they are two-thirds of the way through. They have expended 55 percent of the projected budget, and expect to come in under-budget. The project has four phases, the first phase
was completed in July (financials). The HR/Payroll phase was completed this month and the first payroll was issued today in the new system. The next phase is the utility billing system
and then they will finish with the work order and fleet facilities modules (October 2016).
In response to an inquiry from Mayor Dixon, Deputy Finance Director Montano affirmed that the entire project was funded at $3.7 million and they have expended $2 million to date.
Committee Member Tucker moved, and Committee Gorczyca seconded, to receive and file
the report. The motion carried, unanimously with Council Member Petros absent. VI. FINANCE COMMITTEE ANNOUNCEMENTS ON MATTERS WHICH MEMBERS WOULD LIKE
PLACED ON A FUTURE AGENDA FOR DISCUSSION, ACTION OR REPORT (NON-
DISCUSSION ITEM)
Committee Member Gorczyca requested five to ten-year budget projections. Chair Curry
suggested this discussion take place during the budget review as part of revenue projections.
Committee Members Tucker and Warner requested an item to review the mission, goals, and
purpose of the Finance Committee.
Committee Member O’Neill requested a copy of any budget amendments approved between
Finance Committee meetings. Finance Director Matusiewicz said it can be done; however,
cautioned about the Finance Committee’s role in the day-to-day operations of the City.
Finance Committee Meeting Minutes January 14, 2016
Page 12 of 12
VII. ADJOURNMENT
The Finance Committee adjourned at 5:05 p.m. to the next regular meeting of the Finance Committee on February 11, 2016, at 4:00 p.m.
Filed with these minutes are copies of all materials distributed at the meeting.
The agenda for the Regular Meeting was posted on December 3, 2015, at 7:25 p.m., in the binder
and on the City Hall Electronic Board located in the entrance of the Council Chambers at 100 Civic Center Drive.
Attest:
___________________________________ _____________________ Keith Curry, Chair Date
Finance Committee Chair
CITY OF NEWPORT BEACH
FINANCE COMMITTEE
STAFF REPORT
Agenda Item No. 5A
February 11, 2016
TO: HONORABLE CHAIRMAN AND MEMBERS OF THE COMMITTEE
FROM: Finance Department
Dan Matusiewicz, Finance Director
949-644-3123, danm@newportbeachca.gov
SUBJECT: IMPLEMENTATION OF BUDGET PREPARATION FRAMEWORK – REVIEW
OF OPERATING BUDGET, SESSION 5 – MUNICIPAL OPERATIONS
SUMMARY:
During recent Finance Committee meetings, members discussed pursuing actions for bringing
greater transparency and accountability during the annual budget development process. Staff
believes that following a proposed budget preparation framework consisting of budget
principles, and associated strategies and tactics can be a reliable vehicle for improving the
City’s budget process. In furtherance of Budget Framework Tactic T.10.1, the goal of this
presentation will be to familiarize members of the Finance Committee with the elements of the
Fiscal Year 2015-2016 Municipal Operations Department budget, provide opportunity for
questions, and to gain clarity in the funding allocations for departmental programs.
RECOMMENDED ACTION:
In furtherance of Budget Framework Tactic T.10.1, review, ask questions, and provide comment
relating to the Municipal Operations Department Fiscal Year 2015-2016 operating budget.
DISCUSSION:
The Finance Committee expressed an interest in having greater involvement in the review of the
proposed budget prior to its adoption by the City Council. During the September 16, 2015,
Finance Committee meeting, members discussed and agreed to pursue a Budget Preparation
Framework for bringing greater transparency and accountability during the annual budget
development process.
The Budget Preparation Framework consists of goals, strategies and associated tactics to
facilitate the establishment of priorities, guiding program activities, and allocating resources.
Goals or “budget principles” represent statements that identify the broad goals that provide
overall direction for the City and serve as a basis for decision making. Strategic objectives are
major accomplishments that the City seeks to achieve over a specified period of time to achieve
Implementation of Budget Preparation Framework – Review of Operating Budget, Session 5
February 11, 2016
Page 2
its long term goals. Tactics identify what should be done, that is, outline the specific tasks that
must be accomplished to achieve the strategic objectives.
Certain members of the Finance Committee expressed a desire to be more involved in the early
stages of the budget process, well in advance of the budget adoption by the City Council in
May. Budget development is typically well underway by February, the month that the
Committee convened its first meeting in 2015. Soliciting Committee input earlier will provide the
Finance Committee with a better opportunity to be involved and better understand the proposed
budget. Committee Members also requested a year-over-year budget variance analysis to
understand the reasons for major increases or decreases. This Municipal Operations budget
variance analysis summary can be found in Attachment C.
The goal of this presentation will be to familiarize members of the Finance Committee with the
elements of the Fiscal Year 2015-2016 Municipal Operations Department departmental budget,
provide opportunity for questions, and to gain clarity in the funding allocations for departmental
programs. The Municipal Operations section of the Fiscal Year 2015-2016 Performance Plan
and Budget Detail can be found in Attachments A and B.
This agenda item is in furtherance of Budget Framework Tactic T.10.1 and staff will schedule
similar Finance Committee presentations covering the operating budgets of other departments
over the next few months.
Budget Framework Tactic T.10.1:
Staff would take the Finance Committee (FC) through a series of three to four “deep
dives” into specific budget divisions or programs, with explanations about the Budget
Detail and salaries, benefits, contract service accounts, and more. Set aside enough
time to do this without anyone feeling rushed.
• Have each member of the FC identify 2-3 areas of interest – or questions they
want answered before they have a final discussion about the budget – and
complete these to general satisfaction prior to having the Council’s spring 2016
budget sessions for FY 16-17.
This action will provide members with the context and understanding of the City’s programs in
advance of the Fiscal Year 2016-2017 budget process and reinforce an environment of
continual process improvement.
Prepared and Submitted by:
/s/ Dan Matusiewicz
_____________________________
Dan Matusiewicz
Finance Director
Attachments:
Implementation of Budget Preparation Framework – Review of Operating Budget, Session 5
February 11, 2016
Page 3
A. Municipal Operations Department Fiscal Year 2015-2016 Operating Budget
Performance Plan
B. Municipal Operations Department Fiscal Year 2015-2016 Operating Budget
Detail
C. Municipal Operations Budget Variance Analysis Summary
D. Municipal Operations PowerPoint Presentation
ATTACHMENT A
Municipal Operations Department Fiscal Year 2015-2016 Operating Budget Performance Plan
114 Department Budgets
MISSION STATEMENT
To provide clean, safe, and responsive utility and infrastructure maintenance services to the
community of Newport Beach.
DEPARTMENT OVERVIEW
The Municipal Operations Department is committed to providing a safe reliable source of water
for drinking, irrigation and fire protection, as well as wastewater services to convey wastewater
from homes and businesses for treatment and disposal. We are also responsible for maintaining
all city public property such as beaches, streets, sidewalks, parks, and trees. We understand
that maintaining these assets at a high level increases the quality of life for our residents and
enjoyment of our visitors. It is our goal to keep the city looking great and seek out opportunities
to make improvements. Our staff also oversees multiple contracts that provide service to
our community such as refuse collection, facility custodial services, street sweeping, oil well
operations, storm drain cleaning, water testing, and wastewater video. The Department also
maintains the City’s vehicle fleet and hundreds of vehicles, from fire trucks to beach cleaners
and lifeguard boats, are serviced and maintained at our Corporation Yard. Providing these diverse
services requires dedicated city staff members and responsive contractors.
The Municipal Operations Department is divided into eleven key department programs or
divisions that are responsible for our core functions. For example, the Water Division has sections
that include water maintenance and repair, water production, and water system services, all
focused on providing water service and funded from the Water Enterprise Fund. Each division
is led by a Manager who oversees the performance of the sections and assures that goals are
being met efficiently, on time, and with the public in mind. The Department operates from two
maintenance yards located at 592 Superior Avenue and 949 West 16th Street.
KEY DEPARTMENT PROGRAMS:
y Administration
y Facilities Maintenance
y Streetlights
y Beaches/Sidewalks/Streets
y Fleet Maintenance
y Oil and Gas Operations
y Storm Drain/Street Sweeping
y Landscape Maintenance
y Refuse
y Water Supply
y Wastewater
MUNICIPAL OPERATIONS
Department Budgets 115
DEPARTMENT GOALS
y Operate, maintain and repair the City’s water system to provide a safe reliable source of
water for drinking, irrigation, commercial use and fire suppression. Continue to comply with
all regulations and plan for the future.
y Operate, maintain and repair the City’s sewer collection system to convey wastewater to the
Orange County Sanitation District for treatment. Make every effort to minimize spills and
continue to comply with all regulations.
y Maintain all City-owned public facilities such as libraries, piers, beach and park restrooms,
fire stations, and the Civic Center including managing the contracts for janitorial services.
y Continually maintain streets, sidewalks and beaches to assure the areas are clean, kept in a
safe condition, and aesthetically pleasing.
y Provide maintenance activities to City-owned parks, trees and median landscaping focusing
on a well maintained look and properly trimmed trees.
y Service all City-owned vehicles including cars, trucks, heavy equipment, fire trucks, and
small equipment and manage the replacement of vehicles and equipment at the end of their
economical service life.
y Operate, maintain and repair the City’s storm drain and tide valve system to avoid street and
property flooding and proper operation.
y Quickly respond to all emergencies that arise at any time, during working hours or at nights
and on weekends.
y Provide superior customer service to residents, businesses, and visitors.
y Participate with various agencies and surrounding communities in meetings and training
sessions to stay informed of changes and opportunities required to comply with changing
regulations and perform our functions in the most efficient and economic manner.
116 Department Budgets
TOTAL MUNICIPAL OPERATIONS DEPARTMENT COSTS
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
General Fund
Salaries and Benefits 9,718,305$ 8,732,666$ 8,535,083$ 8,662,125$
Maintenance and Operations 14,169,413$ 16,354,345$ 18,719,394$ 19,379,222$
Capital Outlay 4,780$ 18,039$ 335,050$ 373,050$
General Fund Total 23,892,498$ 25,105,050$ 27,589,527$ 28,414,397$
Water Fund
Salaries and Benefits 3,938,918$ 3,927,478$ 3,925,436$ 4,356,962$
Maintenance and Operations 13,786,521$ 15,276,468$ 16,745,396$ 18,249,446$
Capital Outlay 3,622$ 152,110$ 175,618$ 246,220$
Water Fund Total 17,729,061$ 19,356,056$ 20,846,450$ 22,852,628$
Wastewater Fund
Salaries and Benefits 1,449,941$ 1,440,032$ 1,616,872$ 1,532,098$
Maintenance and Operations 1,085,970$ 1,108,023$ 1,595,225$ 1,823,516$
Capital Outlay 33,830$ 10,653$ 33,000$ 33,000$
Wastewater Fund Total 2,569,741$ 2,558,708$ 3,245,097$ 3,388,614$
Tidelands Fund
Salaries and Benefits -$-$-$-$
Maintenance and Operations 829,528$ 1,163,124$ 857,700$ 857,201$
Capital Outlay -$-$-$-$
Tidelands Fund Total 829,528$ 1,163,124$ 857,700$ 857,201$
Operations - All Funds 45,020,828$ 48,182,939$ 52,538,774$ 55,512,840$
Equipment Funds
Equipment Maintenance Program 2,780,539$ 5,680,355$ 7,711,339$ 4,036,596$
Capital Improvement Projects (CIP)
Water 5,503,478$ 8,131,391$ 1,175,288$ 6,377,000$
Wastewater 118,145$ 319,926$ 882,508$ 520,000$
CIP Total 5,621,623$ 8,451,317$ 2,057,796$ 6,897,000$
Total 53,422,990$ 62,314,611$ 62,307,909$ 66,446,436$
Department Budgets 117
ADMINISTRATION
CORE FUNCTIONS
y Contract administration
y Create and oversee the annual budget
y Provide administrative support to operations divisions
y Ensure regulatory compliance
y Provide customer service to internal customers and the public
WORK PLAN
y Oversee contract development to implementation
Service Indicators
2012-13
Actual
2013-14
Actual
2014-15
Estimated
2015-16
Projected
Beach Debris Collected (tons)594 687 700 700
Curb & Gutter Replacement (linear feet)2,530 1,815 2,100 2,100
Graffiti Incidents 4,685 5,176 5,666 5,348
Landscaped Acres Maintained 641 700 715 726
Oil Produced for Sale (barrels)25,824 22,952 23,896 25,550
Parks Maintained 58 58 59 61
Pipe Cleaned (miles)250 234 240 240
Pipe Video Inspected (miles)23 37 40 40
Reclaimed Water Used (acre feet)466 475 515 525
Residential Refuse Collected (tons)33,400 33,509 33,700 34,000
Sidewalk Repair (square feet)37,607 30,194 28,000 30,000
Street & Pavement Marking (linear feet)370,795 593,461 350,000 450,000
Street Sweeping (cubic yards)5,734 6,902 7,430 6,411
Street Light Service Requests 440 284 553 425
Trees Planted 264 *266 500 600
Trees Removed 140 604 200 750
Trees Trimmed 14,575 22,015 16,500 14,000
Wastewater Repairs 50 53 50 50
Wastewater Services Requests 300 435 400 400
Water Main Breaks 18 14 15 13
Water Purchased/Produced (acre feet)15,915 17,106 16,400 16,500
Water Service Requests 2,715 1,942 6,000 **5,500 **
1 Acre foot = 325,850 gallons
*Includes Civic Center
**Includes all water divisions
118 Department Budgets
y Enforce contractor insurance requirements
y Monitor expenditures and revenues on an on-going basis
y Receive and route in-person, telephone, and online customer inquiries
ADMINISTRATION PROGRAM COSTS
ADMINISTRATION BUDGETED STAFFING
EQUIPMENT MAINTENANCE
CORE FUNCTIONS
y Service and repair vehicles
y Fabricate and repair metal parts
y Procure vehicles and equipment
y Dispose of out-of-service vehicles
WORK PLAN
y Custom-engineer metal parts for vehicles,
facilities, beaches/harbor
y Perform scheduled maintenance and as-
needed repair services to the City fleet
y Provide loaner vehicles while vehicles are being serviced
y Examine ways to increase the efficiency of the City fleet by the purchase of smaller vehilces
and those powered by hybrid systems or compressed natural gas (CNG).
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits 728,557$ 698,772$ 663,198$ 778,881$
Maintenance and Operations 161,492$ 126,385$ 169,304$ 124,715$
Capital Equipment 451$ 878$ 2,500$ 2,500$
Total 890,500$ 826,036$ 835,002$ 906,096$
Positions FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
Full-Time
Administrative Assistant 1.0 1.0 1.0 1.0
Administrative Manager 0.5 0.5 0.5 0.5
Department Assistant 1.0 1.0 1.0 1.0
Deputy MOD Director 1.0 1.0 1.0 1.0
Management Assistant 1.0 1.0 1.0 1.0
MOD Director 0.5 0.5 0.5 0.5
Total Full-Time 5.0 5.0 5.0 5.0
Total Budgeted Staffing 5.0 5.0 5.0 5.0
Department Budgets 119
EQUIPMENT MAINTENANCE PROGRAM COSTS
EQUIPMENT MAINTENANCE BUDGETED STAFFING
FACILITIES MAINTENANCE
CORE FUNCTIONS
y Maintain and repair public buildings
y Maintain and repair public piers and floats
y Maintain and repair public restrooms
WORK PLAN
y Perform repair services through a variety of specialty contractors
y Manage janitorial contractors cleaning City facilities and beach and park restrooms
y Manage a preventative maintenance program for all facilities
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits 1,282,870$ 1,275,064$ 1,158,858$ 1,018,682$
Maintenance and Operations 727,194$ 666,699$ 575,448$ 637,905$
Capital Equipment 770,475$ 3,738,592$ 5,977,033$ 2,380,009$
Total 2,780,539$ 5,680,355$ 7,711,339$ 4,036,596$
Positions FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
Full-Time
Automotive Parts Buyer 1.0 1.0 1.0 1.0
Equipment Maintenance Superintendent 1.0 1.0 1.0 0.5
Equipment Maintenance Supervisor 1.0 1.0 1.0 1.0
Equipment Mechanic I 1.0 1.0 1.0 1.0
Equipment Mechanic II 5.0 5.0 3.0 3.0
Inventory Assistant 1.0 1.0 1.0 -
Senior Equipment Mechanic 1.0 1.0 1.0 1.0
Total Full-Time 11.0 11.0 9.0 7.5
Part-Time
Maintenance Aide 0.75 0.75 0.75 -
Total Part-Time 0.75 0.75 0.75 -
Total Budgeted Staffing 11.75 11.75 9.75 7.50
120 Department Budgets
FACILITIES MAINTENANCE PROGRAM COSTS
FACILITIES MAINTENANCE BUDGETED STAFFING
STREET, SIDEWALK, BEACH MAINTENANCE
CORE FUNCTIONS
y Conduct street inspections
y Inspect, maintain, and repair sidewalk and curb/gutter
y Maintain beaches and fire rings
y Maintain horse trails
y Repair asphalt streets
y Maintain regulatory signage and street and curb painting
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits -$ 668,211$ 668,268$ 808,991$
Maintenance and Operations -$ 460,435$ 1,572,008$ 1,932,680$
Capital Equipment -$-$-$ 26,000$
Total -$ 1,128,646$ 2,240,276$ 2,767,671$
Positions FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
Full-Time
Electrician - - 1.0 -
Facilities Maint Tech - - 4.0 4.0
Facilities Maint Crew Chief - - 1.0 -
Facilities Maint Supervisor - - - 1.0
Equipment Maint Supertndt - - - 0.5
Maint & Ops Specialist - - - 1.0
Total Full-Time - - 6.0 6.5
Total Budgeted Staffing --6.0 6.5
Department Budgets 121
WORK PLAN:
y Collect and dispose of beach refuse and debris
y Clean and maintain fire rings
y Paint traffic markings
y Patch and repair asphalt streets
y Inspect and grind damaged areas of sidewalk
y Replace sidewalk, curb and gutter when remedial repairs cannot be completed
y Replace old and worn signage and street/curb markings
STREET, SIDEWALK, BEACH MAINTENANCE PROGRAM COSTS
STREET, SIDEWALK, BEACH MAINTENANCE BUDGETED STAFFING
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits 2,203,251$ 2,119,668$ 2,388,375$ 3,655,075$
Maintenance and Operations 1,105,628$ 1,219,039$ 1,293,232$ 2,350,229$
Capital Equipment 915$-$ 2,000$ 14,000$
Total 3,309,794$ 3,338,708$ 3,683,607$ 6,019,304$
Positions FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
Full-Time
Concrete Finisher 2.0 2.0 2.0 2.0
Concrete Maintenance Crew Chief 1.0 1.0 1.0 1.0
Concrete Supervisor 1.0 1.0 1.0 1.0
Equipment Operator I 2.0 2.0 2.0 3.0
Equipment Operator II 5.0 5.0 5.0 8.0
Field Maintenance Superintendent 1.0 1.0 1.0 1.0
Maintenance Worker I 1.0 1.0 4.0 7.0
Maintenance Worker II 5.0 5.0 3.0 5.0
Street Maintenance Crew Chief 1.0 1.0 1.0 1.0
Street Maintenance Supervisor 1.0 1.0 1.0 1.0
Beach Maint Supervisor - - - 1.0
Traffic Painter 1.0 - - -
Total Full-Time 21.0 20.0 21.0 31.0
Part-Time
Temporary Labor 0.75 - - -
Total Part-Time 0.75 ---
Total Budgeted Staffing 21.75 20.0 21.0 31.0
122 Department Budgets
OIL AND GAS
CORE FUNCTIONS
y Maintain oil and natural gas production facilities
y Sell oil and natural gas
WORK PLAN:
y Monitor oil and gas production
y Monitor oil and gas revenue
y Perform repair services through a variety of
specialty contractors
OIL AND GAS PROGRAM COSTS
STORM DRAIN, STREET SWEEPING, TIDE VALVES, GRAFFITI
CORE FUNCTIONS
y Maintain and repair the storm drain system
y Monitor and operate tide valves
y Remove debris from streets and alleyways
y Remove graffiti
WORK PLAN:
y Manage contractors providing storm drain cleaning and graffiti removal services
y Provide 24-hour monitoring and coverage to reduce street end and property flooding
y Remove debris and chemical spills from gutters, vaults, drainage ditches
y Document graffiti to assist Orange County Sheriff in prosecution of offenders
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits -$-$-$-$
Maintenance and Operations 829,528$ 1,163,124$ 857,700$ 857,201$
Capital Equipment -$-$-$-$
Total 829,528$ 1,163,124$ 857,700$ 857,201$
Department Budgets 123
STORM DRAIN, STREET SWEEPING, TIDE VALVES, GRAFFITI PROGRAM COSTS
STORM DRAIN, STREET SWEEPING, TIDE VALVES, GRAFFITI STAFFING
LANDSCAPE MAINTENANCE
CORE FUNCTIONS
y Abate weeds to reduce fire hazards in City-
owned wildland areas
y Facilitate donation program for park
amenities Maintain landscaped roadsides and medians using contract forces
y Maintain parks utilizing a combination of contract and City staff
y Maintain trees in right of way and public areas
y Maintain the computerized tree inventorySupport Parks, Beaches, and Recreation
Commission
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits 2,709,995$ 2,005,949$ 2,249,355$ 1,173,059$
Maintenance and Operations 3,407,762$ 3,399,780$ 2,757,188$ 1,776,124$
Capital Equipment 2,534$ 16,144$ 17,550$ 17,550$
Total 6,120,291$ 5,421,874$ 5,024,094$ 2,966,733$
Positions FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
Full-Time
Beach Maintenance Supervisor 1.0 1.0 1.0 -
Electrician 1.0 1.0 - -
Equipment Operator I 1.0 1.0 1.0 -
Equipment Operator II 6.0 6.0 6.0 3.0
Facilities Maintenance Crew Chief 1.0 1.0 - -
Facilities Maintenance Tech 4.0 4.0 - -
Maintenance Worker I 4.0 4.0 4.0 1.0
Maintenance Worker II 3.0 3.0 3.0 1.0
Operations Support Superintendent 1.0 1.0 1.0 0.5
Storm Drain/Street Sweeping Crew Chief 1.0 1.0 1.0 1.0
Storm Drain/Street Sweeping Supervisor 1.0 1.0 1.0 1.0
Maintenance & Operations Specialist - - - 0.5
Temporary Labor 2.0 - - -
Total Full-Time 26.0 24.0 18.0 8.0
Total Budgeted Staffing 26.0 24.0 18.0 8.0
124 Department Budgets
WORK PLAN
y Mow, trim, seed, renovate, and remove turf and plant materials in parks, on street medians
and roadside areas, and at City facilities
y Manage the pruning, planting and removal of City trees in parks, parkways, on slopes and at
City facilities
y Implement the revised G-1 and G-6 Council Policies, and new Street Tree Designation List
LANDSCAPE MAINTENANCE PROGRAM COSTS
LANDSCAPE MAINTENANCE BUDGETED STAFFING
REFUSE
CORE FUNCTIONS
y Administer the Non-Exclusive
Solid Waste Franchises
y Provide for the collection, recycling, and disposal of residential solid waste
y Administer solid waste collection contracts for City facilities and public areas
y Ensure regulatory compliance
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits 1,605,216$ 1,554,327$ 1,792,288$ 1,978,853$
Maintenance and Operations 5,213,464$ 6,154,550$ 6,538,786$ 7,169,866$
Capital Equipment 880$ 1,017$ 313,000$ 313,000$
Total 6,819,561$ 7,709,894$ 8,644,074$ 9,461,719$
Positions FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
Full-Time
Groundsworker I 3.0 2.0 5.0 3.0
Groundsworker II 3.0 3.0 3.0 5.0
Irrigation Specialist 1.0 1.0 1.0 -
Maint & Ops Specialist ---1.0
Parks & Trees Superintendent 1.0 1.0 1.0 1.0
Park Maintenance Crew Chief 3.0 3.0 3.0 3.0
Park Maintenance Supervisor 2.0 2.0 2.0 2.0
Urban Forester 1.0 1.0 1.0 1.0
Total Full-Time 14.0 13.0 16.0 16.0
Total Budgeted Staffing 14.0 13.0 16.0 16.0
Department Budgets 125
WORK PLAN:
y Manage the contract for collection residential waste, bulky items, sharps, and electronic
waste
y Manage contracts for waste collection from City facilities, Pier and street end waste
containers, and beach containers
y Compile and report refuse data to local and state agencies
REFUSE PROGRAM COSTS
REFUSE BUDGETED STAFFING
STREETLIGHTS
CORE FUNCTIONS
y Inspect, maintain, and repair streetlights, parking lot lights, and facility lights
WORK PLAN:
y Visually inspect streetlights on a quarterly basis
y Oversee replacement of non-functioning bulbs
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits 2,471,286$ 1,685,738$ 773,599$ 267,267$
Maintenance and Operations 3,383,828$ 4,109,770$ 5,345,259$ 4,952,595$
Capital Equipment -$-$-$-$
Total 5,855,114$ 5,795,509$ 6,118,858$ 5,219,862$
Positions FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
Full-Time
Refuse Superintendent 1.0 1.0 1.0 0.0
Refuse Supervisor 1.0 1.0 1.0 -
Refuse Worker I 8.0 5.0 2.0 -
Refuse Worker II 14.0 11.0 - -
Sr. Management Analyst ---1.0
Total Full-Time 24.0 18.0 4.0 1.0
Total Budgeted Staffing 24.0 18.0 4.0 1.0
126 Department Budgets
STREETLIGHTS PROGRAM COSTS
WATER
CORE FUNCTIONS
y Inspect new installations
y Maintain adequate pressure and flow
y Mark underground utilities for excavations
y Provide a safe reliable source of water
y Repair water services and mains
y Read water meters
WORK PLAN:
y Pump water from groundwater supplies in Fountain Valley
y Purchase water from import supplies as needed
y Treat water to meet or exceed water quality standards
y Operate pressure regulators and pump stations to provide adequate pressure and flow
y Maintain reservoirs, pump stations, and treatment facilities
y Repair broken water mains and services as-needed
y Maintain fire hydrants and valves on a routine basis
y Meet with contractors and residents during installations of service
y Provide underground marking in compliance with DigAlert
y Provide recycled water to connected users
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits -$-$-$-$
Maintenance and Operations 897,238$ 884,384$ 1,043,616$ 1,073,012$
Capital Equipment -$-$-$-$
Total 897,238$ 884,384$ 1,043,616$ 1,073,012$
Personnel costs transferred to other divisions in FY 2011-12. This division no longer had staff associated
with it after July 2011.
Department Budgets 127
WATER PROGRAM COSTS
WATER BUDGETED STAFFING
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits 3,938,918$ 3,927,478$ 3,925,436$ 4,356,962$
Maintenance and Operations 13,786,521$ 15,276,468$ 16,745,396$ 18,249,446$
Capital Equipment 3,622$ 152,110$ 175,618$ 246,220$
CIP 5,503,478$ 8,131,391$ 1,175,288$ 8,234,900$
Total 23,232,539$ 27,487,447$ 22,021,738$ 31,087,528$
Positions FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
Full-Time
Administrative Assistant 1.0 1.0 1.0 1.0
Administrative Manager 0.5 0.5 0.5 0.5
Department Assistant 1.0 1.0 1.0 1.0
Electrician 1.0 1.0 1.0 -
Engineering Technician 0.5 0.5 0.5 0.5
Field Superintendent I 2.0 2.0 - -
Field Superintendent II 1.0 1.0 - 1.0
MOD Director 0.5 0.5 0.5 0.5
Management Assistant 1.0 1.0 - -
Senior Utilities Specialist 5.0 5.0 5.0 5.0
Utilities Crew Chief 5.0 5.0 5.0 4.0
Utilities General Manager 1.0 1.0 1.0 1.0
Utilities Safety Officer - - - -
Utilities SCADA Coordinator 1.0 1.0 1.0 1.0
Utilities Specialist 8.0 8.0 8.0 9.0
Utilities Supervisor - - 2.0 3.0
Water Production Operator 3.0 3.0 3.0 3.0
Water Production Supervisor - - 1.0 -
Water Quality Coordinator 1.0 1.0 1.0 1.0
Maint & Ops Specialist - - - 1.0
Total Full-Time 32.5 32.5 31.5 32.5
Part-Time
Student Intern 0.00 0.00 0.00 2.0
Total Part-Time 0.00 0.00 0.00 2.0
Total Budgeted Staffing 32.5 32.5 31.5 34.5
128 Department Budgets
WASTEWATER
CORE FUNCTIONS
y Minimize sewer spills by performing routine maintenance and cleaning
y Operate, maintain and repair sewer collection system
y Repair sewer mains, laterals, and manholes as needed
WORK PLAN:
y Clean sewer mains routinely and in compliance with regulations
y Visually inspect sewer mains and laterals utilizing remote video systems
y Repair and replace sewer mains and laterals as-needed
y Operate and maintain sewer lift stations
WASTEWATER PROGRAM COSTS
WASTEWATER BUDGETED STAFFING
Total Wastewater Program Costs:
2012-13 2013-14 2014-15 2015-16
Actual Actual Estimated Adopted
Salaries and Benefits 1,449,941$ 1,440,032$ 1,616,872$ 1,532,098$
Maintenance and Operations 1,085,970$ 1,108,023$ 1,595,225$ 1,823,516$
Capital Equipment 33,830$ 10,653$ 33,000$ 33,000$
CIP 118,145$ 319,926$ 882,508$ 520,000$
Total 2,687,886$ 2,878,634$ 4,127,605$ 3,908,614$
Positions FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
Full-Time
Electrician 1.0 1.0 1.0 -
Field Superintendent I 1.0 1.0 - -
Senior Equipment Mechanic 1.0 - - -
Senior Utilities Specialist 2.0 2.0 2.0 2.0
Utilities Crew Chief 4.0 3.0 3.0 3.0
Utilities Operations Manager - - - -
Utilities SCADA Technician 1.0 1.0 1.0 1.0
Utilities Specialist 5.0 5.0 6.0 4.0
Utilities Supervisor - - 1.0 1.0
Operations Support Supt - - - 0.50
Maint & Ops Specialist - - - 0.50
Total Full-Time 15.0 13.0 14.0 12.0
Total Budgeted Staffing 15.0 13.0 14.0 12.0
Department Budgets 129
PAGE LEFT INTENTIONALLY BLANK
ATTACHMENT B
Municipal Operations Department Fiscal Year 2015-2016 Operating Budget Detail
Report :DIVISION POSITION WORKSHEET
Year:JUL To JUN 2016
Division 010-3110 - GS-ADMIN
Position
Type of
Employee FTE Base Wages
Specialty
Pays
Retirement
Contrib (City) [1]
Other
Benefits
Total Salaries and
Benefits
ADMINISTRATIVE MANAGER Full Time 0.50 55,449 480 2,062 13,491 71,482
ASSISTANT, ADMINISTRATIVE Full Time 1.00 77,251 0 2,873 26,097 106,221
ASSISTANT, DEPARTMENT Full Time 1.00 62,026 1,800 2,374 24,709 90,909
DEPUTY MUNIPAL OPS DIRCTR Full Time 1.00 154,045 960 5,729 30,288 191,022
MANAGEMENT ASSISTANT Full Time 1.00 69,018 0 2,567 28,816 100,401
MUNICIPAL OPS DIRECTOR Full Time 0.50 67,236 0 2,500 13,430 83,166
5.00 485,024 3,240 18,105 136,834 643,203
[1] Retirement Contribution (City) for each position does not include the amortized cost of the unfunded pension liability.
116
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
7000 SALARIES - MISC 487,206 479,996 480,196 485,024
Total Regular Salaries 487,206 479,996 480,196 485,024
7040 OT, MISC & 1/2 TIME 128 128 128 128
Total Overtime Salaries 128 128 128 1287066 BILINGUAL PAY 0 0 0 1,800
7099 SALARY SAVINGS 0 0 (75,000)0
7114 CELL PHNE STIPND EXP 1,920 1,920 1,920 1,440
Total Other Salaries 1,920 1,920 (73,080)3,240
Total Salaries 489,255 482,044 407,244 488,392
7210 HLTH/DNTAL/VISON FT 90,960 97,185 97,185 100,3687223 ANNUAL OPEB COST 29,698 25,110 25,110 20,811
7227 RHS $2.50 CONTRIB 7,110 6,705 6,705 11,782
Total Health & Retiree Ins 127,768 129,001 129,001 132,9617290 LIFE INSURANCE 525 525 525 525
7295 EMP ASSIST PRGM 115 118 118 122
7370 WORKERS' COMP, MISC 26,152 26,152 26,152 21,7667373 COMPSNTED ABSNCES 17,052 16,800 16,800 16,9767425 MEDICARE FRINGES 4,997 6,962 6,962 7,061
Total Other Benefits 48,841 50,557 50,557 46,4507439 PERS MBR CNTRBN MISC 4,726 37,440 37,440 38,8537440 PERS ER CNTRBN MISC 75,517 38,400 38,400 39,374
7445 EE RET CNTRBN MISC 0 (52,320) (52,320) (60,123)
7446 PERS UNFND LIAB MISC 0 52,876 52,876 92,973
Total Retirements 80,243 76,396 76,396 111,078
Total Benefits 256,852 255,954 255,954 290,488
Total Salaries and Benefits 746,106 737,998 663,198 778,881
8020 AUTOMOTIVE SERVICE 2,000 1,200 1,200 1,200
8022 EQUIP MAINT ISF 3,553 3,791 3,791 3,793
8024 VEHICLE REPLACE ISF 3,406 0 0 2,400
8030 MAINT&REPAR - EQUIP 200 200 200 200
8033 PRNTR MAINT/SUPLIES 1,200 1,200 1,200 1,200
8040 MAINT&REPAIR - BLDG 900 900 900 9008050 PSTGE,FREIGHT,EXPRS 2,000 2,000 2,000 2,000
8060 PUBLICATIONS & DUES 200 200 200 200
8080 SERVICES-PROF & TECH 16,500 16,500 16,500 19,0008089 SVCS-CTY PRT CNTRCT 3,397 3,397 3,397 3,397
8100 TRAVEL & MEETINGS 1,200 1,200 1,200 1,200
8105 TRAINING 1,500 1,000 1,000 1,000
8112 UTILITIES - TELEPHONE 3,000 3,000 3,000 3,0008114 UTILITIES - NTRL GAS 3,000 3,000 3,000 3,000
8116 UTILITIES - ELECTRICITY 32,000 32,000 32,000 32,000
8140 SUPPLIES- OFFICE NOC 3,300 3,300 3,300 3,3008200 SPECIAL DEPT SUPPLIES 1,500 1,500 1,500 1,500
8310 SFTWRE LICNSE RENWL 1,000 1,000 1,000 1,000
8318 IT ISF OPRATNG CHRGE 69,715 84,520 84,520 31,501
8319 IT ISF STRATGIC CHRG 4,413 4,502 4,502 8,2498340 GENERAL INSURANCE 4,895 4,895 4,895 4,675
Total Operating Expenses 158,881 169,304 169,304 124,715
9010 COMPUTER EQUIPMENT 1,000 1,000 1,000 1,0009400 OFF FRNTRE/FIXTRES 1,500 1,500 1,500 1,500
Total Capital Outlay 2,500 2,500 2,500 2,500
Total Division Expenses 907,487 909,802 835,002 906,096
Total Expenses 907,487 909,802 835,002 906,096
010-3110 GS-ADMINT50000 Total Expenses
117
Report :DIVISION POSITION WORKSHEET
Year:JUL To JUN 2016
Division 010-3120 - FACILITIES MAINTENANCE
Position
Type of
Employee FTE Base Wages
Specialty
Pays
Retirement
Contrib (City) [1]
Other
Benefits
Total Salaries and
Benefits
EQUIPMENT MAINT SUPERTDNT Full Time 0.50 64,813 480 2,410 14,135 81,838
FACILITIES MAINT TECH Full Time 1.00 57,314 540 2,135 23,040 83,029
FACILITIES MAINT TECH Full Time 1.00 70,678 540 2,632 25,622 99,472
FACILITIES MAINT TECH Full Time 1.00 70,678 540 2,632 25,772 99,622
FACILITIES MAINT TECH Full Time 1.00 67,004 815 2,506 23,524 93,848
FACILITIES MAINTENANCE SUPERVISOR Full Time 1.00 82,846 960 3,085 24,304 111,195
MAINTENANCE & OPERATIONS SPECIALIST Full Time 1.00 78,936 705 2,945 26,183 108,769
6.50 492,270 4,580 18,345 162,840 678,035
[1] Retirement Contribution (City) for each position does not include the amortized cost of the unfunded pension liability.
118
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
7000 SALARIES - MISC 0 432,086 432,661 492,270
Total Regular Salaries 0 432,086 432,661 492,270
7040 OT, MISC & 1/2 TIME 0 15,000 15,000 15,000
Total Overtime Salaries 0 15,000 15,000 15,0007057 DUTY PAY 0 1,000 1,000 2,000
7063 CERTIFICATION PAY 0 440 440 440
7080 CALL BACK PAY 0 1,000 1,000 1,0007114 CELL PHNE STIPND EXP 0 2,580 2,580 4,140
Total Other Salaries 0 5,020 5,020 7,581
Total Salaries 0 452,107 452,682 514,8507210 HLTH/DNTAL/VISON FT 0 116,622 116,622 130,479
7223 ANNUAL OPEB COST 0 0 0 18,751
7227 RHS $2.50 CONTRIB 0 7,620 7,620 6,885
Total Health & Retiree Ins 0 124,242 124,242 156,115
7290 LIFE INSURANCE 0 630 630 683
7295 EMP ASSIST PRGM 0 142 142 1587373 COMPSNTED ABSNCES 0 15,123 15,123 17,2297425 MEDICARE FRINGES 0 6,518 6,518 7,405
Total Other Benefits 0 22,413 22,413 25,4767439 PERS MBR CNTRBN MISC 0 33,781 33,781 39,3697440 PERS ER CNTRBN MISC 0 34,648 34,648 39,896
7445 EE RET CNTRBN MISC 0 (47,207) (47,207) (60,920)
7446 PERS UNFND LIAB MISC 0 47,710 47,710 94,206
Total Retirements 0 68,932 68,932 112,551
Total Benefits 0 215,587 215,587 294,141
Total Salaries and Benefits 0 667,693 668,268 808,991
8020 AUTOMOTIVE SERVICE 0 0 0 5,000
8022 EQUIP MAINT ISF 0 0 0 30,871
8024 VEHICLE REPLACE ISF 0 0 0 29,529
8033 PRNTR MAINT/SUPLIES 0 0 0 950
8040 MAINT&REPAIR - BLDG 0 400,000 400,000 400,000
8060 PUBLICATIONS & DUES 0 0 0 2008080 SERVICES-PROF & TECH 0 237,500 237,500 325,000
8081 SERVICES - JANITORIAL 0 357,976 357,976 430,000
8100 TRAVEL & MEETINGS 0 0 0 1508112 UTILITIES - TELEPHONE 0 500 500 500
8114 UTILITIES - NTRL GAS 0 10,000 10,000 10,000
8116 UTILITIES - ELECTRICITY 0 250,000 250,000 275,000
8118 UTILITIES - WATER 0 160,000 160,000 160,0008130 SEWER USE FEE/PROPE 0 0 0 48,720
8140 SUPPLIES- OFFICE NOC 0 0 0 300
8150 SUPPLIES- JANITORIAL 0 100,000 100,000 100,0008153 MAINT - BBSC 0 25,000 25,000 25,210
8160 MAINT & REPAIR NOC 0 0 0 35,000
8200 SPECIAL DEPT SUPPLIES 0 0 0 500
8204 UNIFORM EXPENSE 0 2,000 2,000 2,0008214 CRPNTR SHP SUPPLIES 0 1,500 1,500 0
8215 PIER/FLOAT SUPPLIES 0 10,000 10,000 10,000
8240 TOOLS,INSTRMNTS,ETC 0 1,500 1,500 4,0008244 CVC CTR STRT UP CSTS 0 0 16,032 0
8318 IT ISF OPRATNG CHRGE 0 0 0 31,501
8319 IT ISF STRATGIC CHRG 0 0 0 8,249
Total Operating Expenses 0 1,555,976 1,572,008 1,932,680
9300 EQUIPMENT, N.O.C. 0 0 0 26,000
Total Capital Outlay 0 0 0 26,000
Total Division Expenses 0 2,223,669 2,240,276 2,767,672
Total Expenses 0 2,223,669 2,240,276 2,767,672
010-3120 FACILITIES MAINTENANCET50000 Total Expenses
119
Report :DIVISION POSITION WORKSHEET
Year:JUL To JUN 2016
Division 010-3130 - GS-FIELD MAIN
Position
Type of
Employee FTE Base Wages
Specialty
Pays
Retirement
Contrib (City) [1]
Other
Benefits
Total Salaries and
Benefits
BEACH MAINT SUPERVISOR Full Time 1.00 90,489 1,325 3,382 24,687 119,884
CONCRETE FINISHER Full Time 1.00 70,678 165 2,638 23,704 97,186
CONCRETE FINISHER Full Time 1.00 70,678 420 2,648 23,708 97,454
CONCRETE MAINT CREW CHIEF Full Time 1.00 78,936 1,720 2,947 24,113 107,717
CONCRETE SUPERVISOR Full Time 1.00 91,333 1,180 3,408 26,707 122,628
EQUIPMENT OPERATOR I Full Time 1.00 64,189 220 2,399 23,383 90,191
EQUIPMENT OPERATOR I Full Time 1.00 64,189 220 2,399 24,643 91,451
EQUIPMENT OPERATOR I Full Time 1.00 64,189 165 2,397 23,383 90,133
EQUIPMENT OPERATOR II Full Time 1.00 67,413 220 2,519 25,103 95,255
EQUIPMENT OPERATOR II Full Time 1.00 67,413 220 2,519 23,543 93,695
EQUIPMENT OPERATOR II Full Time 1.00 67,413 220 2,519 25,283 95,435
EQUIPMENT OPERATOR II Full Time 1.00 67,413 220 2,519 23,543 93,695
EQUIPMENT OPERATOR II Full Time 1.00 67,413 330 2,523 23,545 93,810
EQUIPMENT OPERATOR II Full Time 1.00 67,413 220 2,519 25,163 95,315
EQUIPMENT OPERATOR II Full Time 1.00 67,413 220 2,519 25,523 95,675
EQUIPMENT OPERATOR II Full Time 1.00 67,413 165 2,517 23,542 93,637
FIELD MAINT SUPERINTDNT Full Time 1.00 129,626 960 4,821 26,620 162,026
MAINTENANCE WORKER I Full Time 1.00 60,882 220 2,276 23,220 86,597
MAINTENANCE WORKER I Full Time 1.00 60,882 165 2,274 23,219 86,540
MAINTENANCE WORKER I Full Time 1.00 58,178 385 2,181 24,468 85,213
MAINTENANCE WORKER I Full Time 1.00 57,325 165 2,142 23,043 82,675
MAINTENANCE WORKER I Full Time 1.00 60,882 220 2,276 23,220 86,597
MAINTENANCE WORKER I Full Time 1.00 58,178 165 2,173 23,085 83,601
MAINTENANCE WORKER I Full Time 1.00 58,178 165 2,173 24,435 84,951
MAINTENANCE WORKER II Full Time 1.00 61,110 220 2,284 25,151 88,766
MAINTENANCE WORKER II Full Time 1.00 61,110 220 2,284 24,611 88,226
MAINTENANCE WORKER II Full Time 1.00 61,110 220 2,284 24,971 88,586
MAINTENANCE WORKER II Full Time 1.00 61,110 220 2,284 25,001 88,616
MAINTENANCE WORKER II Full Time 1.00 61,110 165 2,282 24,520 88,078
STREET MAINT CREW CHIEF Full Time 1.00 78,936 1,920 2,955 26,396 110,207
STREET MAINT SUPERVISOR Full Time 1.00 91,333 1,380 3,416 27,070 123,199
31.00 2,153,932 14,021 80,478 760,230 3,008,662
[1] Retirement Contribution (City) for each position does not include the amortized cost of the unfunded pension liability.
120
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
7000 SALARIES - MISC 1,397,481 1,478,166 1,479,116 2,153,932
Total Regular Salaries 1,397,481 1,478,166 1,479,116 2,153,932
7040 OT, MISC & 1/2 TIME 15,000 10,000 10,000 100,000
Total Overtime Salaries 15,000 10,000 10,000 100,0007057 DUTY PAY 4,000 5,000 5,000 8,000
7063 CERTIFICATION PAY 5,800 4,505 4,505 7,180
7080 CALL BACK PAY 3,000 3,000 3,000 4,0007114 CELL PHNE STIPND EXP 3,960 3,961 3,961 6,841
Total Other Salaries 16,760 16,465 16,465 26,021
Total Salaries 1,429,241 1,504,632 1,505,582 2,279,9537210 HLTH/DNTAL/VISON FT 363,840 408,177 408,177 622,283
7223 ANNUAL OPEB COST 66,063 71,366 71,366 64,102
7227 RHS $2.50 CONTRIB 19,050 20,370 20,370 25,590
Total Health & Retiree Ins 448,954 499,913 499,913 711,975
7290 LIFE INSURANCE 2,100 2,205 2,205 3,255
7295 EMP ASSIST PRGM 458 496 496 7557370 WORKERS' COMP, MISC 70,399 70,399 70,399 58,5917373 COMPSNTED ABSNCES 48,912 51,736 51,736 75,388
7425 MEDICARE FRINGES 20,460 21,760 21,760 32,960
Total Other Benefits 142,329 146,596 146,596 170,9497439 PERS MBR CNTRBN MISC 13,556 115,796 115,796 172,706
7440 PERS ER CNTRBN MISC 216,907 118,766 118,766 175,021
7445 EE RET CNTRBN MISC 0 (161,818) (161,818) (267,249)7446 PERS UNFND LIAB MISC 0 163,540 163,540 411,721
Total Retirements 230,462 236,284 236,284 492,198
Total Benefits 821,745 882,793 882,793 1,375,122
Total Salaries and Benefits 2,250,986 2,387,425 2,388,375 3,655,075
8020 AUTOMOTIVE SERVICE 65,000 65,000 65,000 95,000
8022 EQUIP MAINT ISF 171,212 187,314 187,314 320,337
8024 VEHICLE REPLACE ISF 196,813 196,813 196,813 345,238
8030 MAINT&REPAR - EQUIP 2,500 2,500 2,500 2,500
8033 PRNTR MAINT/SUPLIES 700 700 700 9508036 MAINT-E. COAST HWY 19,783 19,783 19,783 19,783
8060 PUBLICATIONS & DUES 250 250 250 200
8070 RENTAL/PROP & EQUIP 1,200 1,200 1,200 1,2008080 SERVICES-PROF & TECH 35,000 35,000 35,000 85,000
8088 SERVICES - CONTRACT 40,000 50,000 61,843 61,843
80886 CNTRT SVCS-BCH REFS 0 0 0 164,218
8089 SVCS-CTY PRT CNTRCT 46 46 46 46808D BCH TRSHCN CLCTN 0 0 0 141,682
808E STEAM CLEANING 0 0 0 210,000
8100 TRAVEL & MEETINGS 300 300 300 3008105 TRAINING 1,000 2,500 2,500 5,000
8111 TELECOMM-DATALINES 600 600 600 600
8140 SUPPLIES- OFFICE NOC 750 750 750 850
8160 MAINT & REPAIR NOC 700 700 700 7008170 MAINT - BEACHES 0 0 0 8,000
8176 MAINT - TRFC CNTRL 5,000 5,000 7,935 8,035
8200 SPECIAL DEPT SUPPLIES 1,000 1,000 1,000 1,0008204 UNIFORM EXPENSE 11,000 11,000 11,000 16,000
8212 STRT CLEANING EXP 0 0 0 3,000
8222 TRAFFIC SUPPLIES 8,000 8,000 8,000 8,0008223 CONTRACT STRIPING 130,000 130,000 130,594 130,594
8224 RDWY PAINTS & BARS 11,000 11,000 11,000 11,000
8226 DEVICE PAINTS 700 700 700 700
8228 SIGNS 15,000 47,000 47,000 47,0008232 SIGN INSTLTNS MTRLS 20,000 0 0 0
8238 ASPHALT MATERIALS 190,000 193,735 195,253 195,253
8239 CONCRETE MATERIALS 150,000 150,000 150,000 150,0008240 TOOLS,INSTRMNTS,ETC 2,000 2,000 2,000 2,000
8250 SPECIAL DEPT EXPENSE 30,000 30,000 30,000 30,000
010-3130 GS-FIELD MAINT50000 Total Expenses
121
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
8318 IT ISF OPRATNG CHRGE 24,195 29,107 29,107 162,7548319 IT ISF STRATGIC CHRG 11,585 11,817 11,817 42,622
8340 GENERAL INSURANCE 82,527 82,527 82,527 78,824
Total Operating Expenses 1,227,861 1,276,342 1,293,232 2,350,2299010 COMPUTER EQUIPMENT 2,000 2,000 2,000 2,000
9300 EQUIPMENT, N.O.C. 0 0 0 12,000
Total Capital Outlay 2,000 2,000 2,000 14,000
Total Division Expenses 3,480,847 3,665,767 3,683,607 6,019,303
Total Expenses 3,480,847 3,665,767 3,683,607 6,019,303
010-3130 GS-FIELD MAINT50000 Total Expenses
122
Report :DIVISION POSITION WORKSHEET
Year:JUL To JUN 2016
Division 010-3140 - GS-OPERATIONS SUPPRT
Position
Type of
Employee FTE Base Wages
Specialty
Pays
Retirement
Contrib (City) [1]
Other
Benefits
Total Salaries and
Benefits
EQUIPMENT OPERATOR II Full Time 1.00 67,413 330 2,523 25,645 95,910
EQUIPMENT OPERATOR II Full Time 1.00 67,413 220 2,519 25,163 95,315
EQUIPMENT OPERATOR II Full Time 1.00 67,413 330 2,523 25,075 95,341
MAINTENANCE & OPERATIONS SPECIALIST Full Time 0.50 30,898 480 1,151 11,631 44,160
MAINTENANCE WORKER I Full Time 1.00 58,178 0 2,167 24,793 85,138
MAINTENANCE WORKER II Full Time 1.00 61,110 165 2,282 24,730 88,288
OPERATIONS SUPPORT SUPT. Full Time 0.50 64,813 480 2,410 13,310 81,013
STORM DRAIN/ST. SWP SUPR Full Time 1.00 91,333 1,400 3,417 24,730 120,880
STRM DRN/ST.SWP CRW CHIEF Full Time 1.00 78,936 1,125 2,945 24,113 107,119
8.00 587,506 4,530 21,937 200,785 814,759
[1] Retirement Contribution (City) for each position does not include the amortized cost of the unfunded pension liability.
123
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
7000 SALARIES - MISC 1,660,175 1,258,990 1,259,190 587,506
Total Regular Salaries 1,660,175 1,258,990 1,259,190 587,506
7040 OT, MISC & 1/2 TIME 165,000 150,000 150,000 90,000
Total Overtime Salaries 165,000 150,000 150,000 90,0007057 DUTY PAY 10,000 10,000 10,000 10,000
7063 CERTIFICATION PAY 5,000 3,445 3,445 1,650
7080 CALL BACK PAY 10,000 10,000 10,000 10,0007114 CELL PHNE STIPND EXP 5,340 3,841 3,841 2,881
Total Other Salaries 30,340 27,286 27,286 24,531
Total Salaries 1,855,515 1,436,276 1,436,476 702,0377210 HLTH/DNTAL/VISON FT 436,608 349,866 349,866 160,589
7223 ANNUAL OPEB COST 75,677 84,781 84,781 54,571
7227 RHS $2.50 CONTRIB 17,640 12,480 12,480 8,460
Total Health & Retiree Ins 529,925 447,127 447,127 223,620
7290 LIFE INSURANCE 2,520 1,890 1,890 840
7295 EMP ASSIST PRGM 550 425 425 1957370 WORKERS' COMP, MISC 97,416 97,416 97,416 81,0777373 COMPSNTED ABSNCES 58,106 44,065 44,065 20,563
7425 MEDICARE FRINGES 20,159 20,770 20,770 10,138
Total Other Benefits 178,751 164,566 164,566 112,8127439 PERS MBR CNTRBN MISC 16,104 98,596 98,596 47,077
7440 PERS ER CNTRBN MISC 257,687 101,124 101,124 47,709
7445 EE RET CNTRBN MISC 0 (137,781) (137,781) (72,849)7446 PERS UNFND LIAB MISC 0 139,248 139,248 112,652
Total Retirements 273,791 201,186 201,186 134,589
Total Benefits 982,467 812,880 812,880 471,022
Total Salaries and Benefits 2,837,983 2,249,155 2,249,355 1,173,059
8020 AUTOMOTIVE SERVICE 100,000 100,000 100,000 40,000
8022 EQUIP MAINT ISF 235,112 262,903 262,903 81,088
8024 VEHICLE REPLACE ISF 265,529 269,092 269,092 93,174
8030 MAINT&REPAR - EQUIP 4,000 4,000 4,000 5,000
8033 PRNTR MAINT/SUPLIES 1,000 1,000 1,000 1,0008036 MAINT-E. COAST HWY 7,114 7,114 7,114 7,114
8040 MAINT&REPAIR - BLDG 220,000 0 0 0
8060 PUBLICATIONS & DUES 200 200 200 2008070 RENTAL/PROP & EQUIP 4,000 4,000 4,000 2,000
8080 SERVICES-PROF & TECH 175,000 175,000 184,645 125,000
8081 SERVICES - JANITORIAL 330,000 0 3,788 0
80884 CNTRT SVC-STRT SWP 453,000 453,000 453,000 455,00080885 CNTRT SVCS-ALY SWPN 87,000 89,876 92,752 75,000
80886 CNTRT SVCS-BCH REFS 135,500 149,859 164,218 0
80887 CNTRT SVCS-STRM DR 167,588 167,588 167,588 200,0008089 SVCS-CTY PRT CNTRCT 33 33 33 33
808D BCH TRSHCN CLCTN 140,000 140,000 140,000 0
808E STEAM CLEANING 200,000 201,300 201,300 0
8100 TRAVEL & MEETINGS 450 450 450 3008105 TRAINING 1,000 2,500 2,500 2,500
8112 UTILITIES - TELEPHONE 500 500 500 500
8114 UTILITIES - NTRL GAS 10,000 10,000 10,000 08116 UTILITIES - ELECTRICITY 150,000 20,000 20,000 20,000
8118 UTILITIES - WATER 80,000 80,000 80,000 80,000
8140 SUPPLIES- OFFICE NOC 1,500 1,500 1,500 1,5008150 SUPPLIES- JANITORIAL 100,000 0 0 0
8153 MAINT - BBSC 25,000 0 0 0
8160 MAINT & REPAIR NOC 30,625 30,625 30,625 50,625
8166 MAINT - STORM DRAINS 55,400 135,000 135,000 135,0008170 MAINT - BEACHES 8,000 8,000 8,682 0
8176 MAINT - TRFC CNTRL 1,500 1,500 1,500 2,000
8200 SPECIAL DEPT SUPPLIES 2,500 2,500 2,500 2,5008204 UNIFORM EXPENSE 14,000 12,000 12,000 4,000
8212 STRT CLEANING EXP 4,000 5,000 5,000 2,000
010-3140 GS-OPERATIONS SUPPRTT50000 Total Expenses
124
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
8214 CRPNTR SHP SUPPLIES 1,500 0 0 08215 PIER/FLOAT SUPPLIES 10,000 0 0 0
8220 SIGN SHOP SUPPLIES 2,000 0 0 0
8230 SIGN MATERIALS 10,000 0 0 08240 TOOLS,INSTRMNTS,ETC 4,000 2,500 2,500 3,5008250 SPECIAL DEPT EXPENSE 160,000 160,000 189,934 189,934
8318 IT ISF OPRATNG CHRGE 28,612 34,431 34,431 42,001
8319 IT ISF STRATGIC CHRG 13,240 13,505 13,505 10,9998340 GENERAL INSURANCE 150,928 150,928 150,928 144,156
Total Operating Expenses 3,389,831 2,695,904 2,757,188 1,776,124
9010 COMPUTER EQUIPMENT 1,000 1,000 1,000 1,0009300 EQUIPMENT, N.O.C. 13,000 16,550 16,550 16,550
Total Capital Outlay 14,000 17,550 17,550 17,550
Total Division Expenses 6,241,814 4,962,610 5,024,094 2,966,733
Total Expenses 6,241,814 4,962,610 5,024,094 2,966,733
010-3140 GS-OPERATIONS SUPPRTT50000 Total Expenses
125
Report :DIVISION POSITION WORKSHEET
Year:JUL To JUN 2016
Division 010-3150 - GS-REFUSE
Position
Type of
Employee FTE Base Wages Specialty Pays
Retirement Contrib
(City)Other Benefits
Total Salaries and
Benefits
SR MANAGEMENT ANALYST Full Time 1.00 127,712 960 4,750 26,525 159,947
1.00 127,712 960 4,750 26,525 159,947
[1] Retirement Contribution (City) for each position does not include the amortized cost of the unfunded pension liability.
126
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
7000 SALARIES - MISC 1,143,750 328,224 328,224 127,712
Total Regular Salaries 1,143,750 328,224 328,224 127,712
7040 OT, MISC & 1/2 TIME 150,000 150,000 150,000 0
Total Overtime Salaries 150,000 150,000 150,000 07059 ONE MAN PACKER PAY 100,000 0 0 0
7063 CERTIFICATION PAY 4,800 385 385 0
7114 CELL PHNE STIPND EXP 1,920 1,920 1,920 960
Total Other Salaries 106,720 2,305 2,305 960
Total Salaries 1,400,470 480,529 480,529 128,672
7210 HLTH/DNTAL/VISON FT 327,456 77,748 77,748 20,0747223 ANNUAL OPEB COST 67,463 58,409 58,409 14,225
7227 RHS $2.50 CONTRIB 10,470 3,510 3,510 0
Total Health & Retiree Ins 405,389 139,667 139,667 34,2987290 LIFE INSURANCE 1,890 420 420 105
7295 EMP ASSIST PRGM 413 95 95 24
7370 WORKERS' COMP, MISC 82,113 82,113 82,113 68,3407373 COMPSNTED ABSNCES 40,031 11,488 11,488 4,4707425 MEDICARE FRINGES 15,867 6,940 6,940 1,852
Total Other Benefits 140,314 101,055 101,055 74,7917439 PERS MBR CNTRBN MISC 11,094 25,654 25,654 10,1937440 PERS ER CNTRBN MISC 177,547 26,312 26,312 10,329
7445 EE RET CNTRBN MISC 0 (35,849) (35,849) (15,772)
7446 PERS UNFND LIAB MISC 0 36,232 36,232 24,756
Total Retirements 188,642 52,348 52,348 29,505
Total Benefits 734,344 293,070 293,070 138,595
Total Salaries and Benefits 2,134,814 773,599 773,599 267,267
8009 RSDNTL REFSE COLLCT 0 3,807,000 3,807,000 3,910,000
8010 ADVRT&PUB RELATNS 1,000 1,000 1,000 2,500
8020 AUTOMOTIVE SERVICE 100,000 1,500 1,500 3,000
8022 EQUIP MAINT ISF 414,538 0 0 4,482
8024 VEHICLE REPLACE ISF 411,325 3,649 3,649 3,649
8030 MAINT&REPAR - EQUIP 10,000 0 0 08033 PRNTR MAINT/SUPLIES 300 300 300 300
8080 SERVICES-PROF & TECH 100,000 50,000 50,002 50,002
8085 SRVCS-NPT CST REFSE 645,000 669,440 767,817 725,0008088 SERVICES - CONTRACT 21,000 34,000 34,000 34,000
8089 SVCS-CTY PRT CNTRCT 209 209 209 209
8100 TRAVEL & MEETINGS 200 750 750 750
8105 TRAINING 400 1,000 1,000 2,0008200 SPECIAL DEPT SUPPLIES 5,000 5,000 5,000 1,000
8204 UNIFORM EXPENSE 13,000 750 750 750
8240 TOOLS,INSTRMNTS,ETC 250 250 250 2508250 SPECIAL DEPT EXPENSE 1,601,658 2,000 427,441 5,000
8298 OTHER AGENCY FEES 15,000 15,000 15,000 15,000
8318 IT ISF OPRATNG CHRGE 27,470 33,046 33,046 15,750
8319 IT ISF STRATGIC CHRG 13,240 13,505 13,505 4,1258340 GENERAL INSURANCE 183,041 183,041 183,041 174,828
Total Operating Expenses 3,562,632 4,821,439 5,345,259 4,952,595
Total Division Expenses 5,697,446 5,595,038 6,118,858 5,219,862
Total Expenses 5,697,446 5,595,038 6,118,858 5,219,862
010-3150 GS-REFUSET50000 Total Expenses
127
Report :DIVISION POSITION WORKSHEET
Year:JUL To JUN 2016
Division 010-3170 - GS-PARKS
Position
Type of
Employee FTE Base Wages
Specialty
Pays
Retirement
Contrib (City) [1]
Other
Benefits
Total Salaries and
Benefits
GROUNDSWORKER I, LIMITED TERM Full Time 1.00 60,882 165 2,274 23,219 86,540
GROUNDSWORKER I, LIMITED TERM Full Time 1.00 60,882 165 2,274 25,439 88,759
GROUNDSWORKER I, LIMITED TERM Full Time 1.00 55,266 165 2,065 24,321 81,817
GROUNDSWORKER II Full Time 1.00 60,882 165 2,274 23,219 86,540
GROUNDSWORKER II Full Time 1.00 59,363 0 2,211 24,341 85,916
GROUNDSWORKER II Full Time 1.00 53,789 0 2,004 24,576 80,368
GROUNDSWORKER II Full Time 1.00 62,296 440 2,337 25,033 90,106
GROUNDSWORKER II Full Time 1.00 62,296 0 2,320 23,287 87,903
MAINTENANCE & OPERATIONS SPECIALIST Full Time 1.00 65,395 1,070 2,440 23,442 92,347
PARK & TREE SUPERTDNT Full Time 1.00 129,626 960 4,821 28,480 163,886
PARK MAINT CREW CHIEF Full Time 1.00 78,936 1,400 2,955 24,117 107,408
PARK MAINT CREW CHIEF Full Time 1.00 78,936 1,180 2,947 24,113 107,177
PARK MAINT CREW CHIEF Full Time 1.00 78,936 540 2,939 24,110 106,526
PARK MAINT SUPERVISOR Full Time 1.00 91,333 1,070 3,404 26,315 122,123
PARK MAINT SUPERVISOR Full Time 1.00 91,333 1,180 3,408 24,727 120,648
15.00 1,090,149 8,501 40,673 369,188 1,508,512
[1] Retirement Contribution (City) for each position does not include the amortized cost of the unfunded pension liability.
128
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
7000 SALARIES - MISC 883,784 1,020,542 1,020,917 1,090,149
Total Regular Salaries 883,784 1,020,542 1,020,917 1,090,149
7040 OT, MISC & 1/2 TIME 29,500 29,500 29,500 29,500
Total Overtime Salaries 29,500 29,500 29,500 29,5007063 CERTIFICATION PAY 1,400 1,815 1,815 2,200
7080 CALL BACK PAY 0 1,500 1,500 1,500
7114 CELL PHNE STIPND EXP 6,300 6,301 6,301 6,301
Total Other Salaries 7,700 9,616 9,616 10,001
Total Salaries 920,984 1,059,659 1,060,034 1,129,650
7210 HLTH/DNTAL/VISON FT 218,304 272,118 272,118 301,1057223 ANNUAL OPEB COST 44,371 45,133 45,133 44,244
7227 RHS $2.50 CONTRIB 12,307 9,960 9,960 11,700
Total Health & Retiree Ins 274,982 327,211 327,211 357,0497290 LIFE INSURANCE 1,258 1,470 1,470 1,575
7295 EMP ASSIST PRGM 275 331 331 365
7370 WORKERS' COMP, MISC 49,555 49,555 49,555 41,2437373 COMPSNTED ABSNCES 30,932 35,719 35,719 38,1557425 MEDICARE FRINGES 7,820 15,274 15,274 16,289
Total Other Benefits 89,840 102,349 102,349 97,6277439 PERS MBR CNTRBN MISC 8,573 79,840 79,840 87,2867440 PERS ER CNTRBN MISC 137,159 81,887 81,887 88,457
7445 EE RET CNTRBN MISC 0 (111,571) (111,571) (135,069)
7446 PERS UNFND LIAB MISC 0 112,758 112,758 207,697
Total Retirements 145,731 162,914 162,914 248,371
Total Benefits 510,554 592,474 592,474 703,047
Total Salaries and Benefits 1,431,538 1,652,133 1,652,508 1,832,697
8020 AUTOMOTIVE SERVICE 28,000 28,000 28,000 30,000
8022 EQUIP MAINT ISF 52,240 57,153 57,153 57,041
8024 VEHICLE REPLACE ISF 46,809 46,809 46,809 49,209
8030 MAINT&REPAR - EQUIP 2,000 2,000 2,000 2,000
8033 PRNTR MAINT/SUPLIES 450 450 450 450
8060 PUBLICATIONS & DUES 300 1,000 1,000 1,0008070 RENTAL/PROP & EQUIP 5,300 5,300 5,300 5,300
8080 SERVICES-PROF & TECH 136,628 140,861 140,861 160,861
8082 TURF RENOVATION 80,000 86,120 97,712 95,00080881 CNTRCT SVCS-MEDINS 1,140,000 1,182,700 1,434,800 1,623,800
80883 CNTRCT SVCS-PRKS/FC 845,200 1,001,850 1,063,022 1,183,603
80889 CNTRCT SVCS-CVC CTR 0 188,403 188,403 198,131
8089 SVCS-CTY PRT CNTRCT 454 454 454 454808D BCH TRSHCN CLCTN 55,000 55,000 55,000 60,000
8100 TRAVEL & MEETINGS 150 150 150 150
8105 TRAINING 2,500 2,500 2,500 2,5008111 TELECOMM-DATALINES 1,200 1,200 1,200 1,200
8112 UTILITIES - TELEPHONE 850 850 850 850
8116 UTILITIES - ELECTRICITY 45,000 45,000 45,000 45,000
8118 UTILITIES - WATER 650,000 800,000 800,000 1,000,0008140 SUPPLIES- OFFICE NOC 1,600 1,600 1,600 1,600
8160 MAINT & REPAIR NOC 150,199 150,199 153,069 153,069
8165 MAINT-IRRGTN REPAIR 28,000 55,000 57,280 57,2808167 MAINT-DRNKG FOU REP 500 500 500 500
8173 MAIN-BLG/PLGR EQ RPR 5,000 5,000 5,000 5,000
8200 SPECIAL DEPT SUPPLIES 4,000 4,000 4,000 4,0008204 UNIFORM EXPENSE 7,000 7,000 7,000 7,000
8216 SAFETY EQUIPMENT 4,000 4,000 4,000 4,000
8231 NWP CST REIMBRSMNT 60,620 60,620 60,620 60,620
8234 INSCTCDES 6,000 6,000 6,000 6,0008235 PLANT MATERIALS 20,000 20,000 20,000 20,000
8236 FERTILIZER 5,000 5,000 5,000 5,000
8237 TOP SOIL/AMENDMENTS 15,000 15,000 15,000 15,0008240 TOOLS,INSTRMNTS,ETC 3,500 3,500 3,500 3,500
8250 SPECIAL DEPT EXPENSE 10,000 10,000 10,000 10,000
010-3170 GS-PARKST50000 Total Expenses
129
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
8292 HAZARD MITIGATION 180,406 180,996 181,586 181,5868318 IT ISF OPRATNG CHRGE 16,552 19,917 19,917 78,752
8319 IT ISF STRATGIC CHRG 7,723 7,878 7,878 20,624
8340 GENERAL INSURANCE 207,735 207,735 207,735 198,414
Total Operating Expenses 3,824,916 4,409,745 4,740,349 5,348,494
9023 FY15 PARK RENOVATION 0 310,000 310,000 310,000
9300 EQUIPMENT, N.O.C. 3,000 3,000 3,000 3,000
Total Capital Outlay 3,000 313,000 313,000 313,000
Total Division Expenses 5,259,454 6,374,877 6,705,857 7,494,191
Total Expenses 5,259,454 6,374,877 6,705,857 7,494,191
010-3170 GS-PARKST50000 Total Expenses
130
Report :DIVISION POSITION WORKSHEET
Year:JUL To JUN 2016
Division 010-3180 - GS-STREET TREES
Position
Type of
Employee FTE Base Wages
Specialty
Pays
Retirement
Contrib (City) [1]
Other
Benefits
Total Salaries and
Benefits
URBAN FORESTER Full Time 1.00 91,312 1,860 3,357 24,723 121,252
1.00 91,312 1,860 3,357 24,727 121,255
[1] Retirement Contribution (City) for each position does not include the amortized cost of the unfunded pension liability.
131
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
7000 SALARIES - MISC 88,629 89,960 89,960 91,312
Total Regular Salaries 88,629 89,960 89,960 91,312
7040 OT, MISC & 1/2 TIME 258 258 258 258
Total Overtime Salaries 258 258 258 2587063 CERTIFICATION PAY 1,726 1,680 1,680 900
7114 CELL PHNE STIPND EXP 960 960 960 960
Total Other Salaries 2,686 2,640 2,640 1,860
Total Salaries 91,573 92,858 92,858 93,430
7210 HLTH/DNTAL/VISON FT 18,192 19,437 19,437 20,074
7223 ANNUAL OPEB COST 4,190 4,526 4,526 3,899
Total Health & Retiree Ins 22,382 23,963 23,963 23,972
7290 LIFE INSURANCE 105 105 105 105
7295 EMP ASSIST PRGM 23 24 24 247370 WORKERS' COMP, MISC 3,764 3,764 3,764 3,133
7373 COMPSNTED ABSNCES 3,102 3,149 3,149 3,196
7425 MEDICARE FRINGES 1,323 1,333 1,333 1,328
Total Other Benefits 8,317 8,374 8,374 7,786
7439 PERS MBR CNTRBN MISC 893 7,148 7,148 7,359
7440 PERS ER CNTRBN MISC 14,005 7,331 7,331 7,3857445 EE RET CNTRBN MISC 0 (9,989) (9,989) (11,388)7446 PERS UNFND LIAB MISC 0 10,095 10,095 17,611
Total Retirements 14,898 14,585 14,585 20,967
Total Benefits 45,597 46,922 46,922 52,726
Total Salaries and Benefits 137,170 139,781 139,781 146,156
8020 AUTOMOTIVE SERVICE 1,500 1,500 1,500 1,5008022 EQUIP MAINT ISF 3,505 3,835 3,835 3,828
8024 VEHICLE REPLACE ISF 2,777 2,777 2,777 2,777
8030 MAINT&REPAR - EQUIP 200 200 200 200
8060 PUBLICATIONS & DUES 300 300 300 300
8080 SERVICES-PROF & TECH 1,150,000 1,321,670 1,329,420 1,351,478
80805 FICUS TREE MAINT 60,000 60,000 99,849 99,849
80806 TREE REFORESTATION 135,000 250,000 250,845 250,84580807 TREE REPLACE/CLAIMS 30,000 30,000 46,916 46,916
8089 SVCS-CTY PRT CNTRCT 75 75 75 75
8100 TRAVEL & MEETINGS 200 200 200 2008105 TRAINING 400 400 400 400
8111 TELECOMM-DATALINES 400 400 400 400
8140 SUPPLIES- OFFICE NOC 200 200 200 200
8200 SPECIAL DEPT SUPPLIES 100 100 100 1008204 UNIFORM EXPENSE 300 300 300 300
8240 TOOLS,INSTRMNTS,ETC 750 750 750 750
8318 IT ISF OPRATNG CHRGE 2,161 2,611 2,611 5,2508319 IT ISF STRATGIC CHRG 552 563 563 1,375
8340 GENERAL INSURANCE 57,197 57,197 57,197 54,630
Total Operating Expenses 1,445,617 1,733,077 1,798,437 1,821,372
Total Division Expenses 1,582,787 1,872,858 1,938,218 1,967,528
Total Expenses 1,582,787 1,872,858 1,938,218 1,967,528
010-3180 GS-STREET TREEST50000 Total Expenses
132
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
8003 GENRATR MAINT&REPR 0 11,000 11,000 11,0008040 MAINT&REPAIR - BLDG 2,000 2,000 2,000 2,000
8088 SERVICES - CONTRACT 65,000 78,370 87,153 137,153
8116 UTILITIES - ELECTRICITY 700,000 700,000 700,000 600,0008160 MAINT & REPAIR NOC 170,000 230,000 230,000 310,0008340 GENERAL INSURANCE 13,463 13,463 13,463 12,859
Total Operating Expenses 950,463 1,034,833 1,043,616 1,073,012
Total Division Expenses 950,463 1,034,833 1,043,616 1,073,012
Total Expenses 950,463 1,034,833 1,043,616 1,073,012
010-5300 UTILITIES-ELECTRICALT50000 Total Expenses
133
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
8080 SERVICES-PROF & TECH 120,000 120,337 122,577 122,5778111 TELECOMM-DATALINES 2,000 1,000 1,000 1,000
8116 UTILITIES - ELECTRICITY 72,000 75,000 75,000 75,000
8118 UTILITIES - WATER 7,500 8,000 8,000 8,0008160 MAINT & REPAIR NOC 284,524 325,000 325,000 325,0008200 SPECIAL DEPT SUPPLIES 5,000 5,000 5,000 5,000
8201 TREATMENT CHEMICALS 20,000 20,000 20,000 20,000
8250 SPECIAL DEPT EXPENSE 232,000 290,000 290,000 290,0008340 GENERAL INSURANCE 11,123 11,123 11,123 10,624
Total Operating Expenses 754,147 855,460 857,700 857,201
Total Division Expenses 754,147 855,460 857,700 857,201
Total Expenses 754,147 855,460 857,700 857,201
230-5400 UTILITIES-OIL & GAST50000 Total Expenses
134
Report :
Year:
Division
D/s/^/KEWK^/d/KEtKZ<^, d
JUL To JUN 2016
500-5500 - UTILITIES-WATER UTIL
Position
Type of
Employee FTE Base Wages Specialty Pays
Retirement Contrib
(City)Other Benefits
Total Salaries and
Benefits
ADMINISTRATIVE MANAGER Full Time 0.50 55,449 480 2,062 13,491 71,482
ASSISTANT, ADMINISTRATIVE Full Time 1.00 77,251 0 2,873 24,027 104,151
ASSISTANT, DEPARTMENT Full Time 1.00 62,026 0 2,307 25,013 89,346
ENGINEERING TECHNICIAN Full Time 0.50 37,679 480 1,401 12,792 52,352
FIELD SUPERINTENDENT II Full Time 1.00 127,012 2,100 4,766 28,396 162,275
MAINTENANCE & OPERATIONS SPECIALIST Full Time 1.00 78,936 1,125 2,945 25,823 108,829
MUNICIPAL OPS DIRECTOR Full Time 0.50 67,236 0 2,500 13,430 83,166
UTILITIES CREW CHIEF Full Time 1.00 78,936 1,620 2,964 25,500 109,020
UTILITIES CREW CHIEF Full Time 1.00 78,936 1,400 2,955 24,117 107,408
UTILITIES CREW CHIEF Full Time 1.00 78,936 2,800 3,008 25,577 110,321
UTILITIES CREW CHIEF Full Time 1.00 74,078 1,455 2,777 25,287 103,598
UTILITIES GENERAL MANAGER Full Time 1.00 154,045 960 5,729 27,828 188,562
UTILITIES SCADA COORD Full Time 1.00 84,614 1,125 3,156 26,464 115,360
UTILITIES SPECIALIST Full Time 1.00 65,395 110 2,440 25,782 93,727
UTILITIES SPECIALIST Full Time 1.00 65,395 330 2,448 25,005 93,178
UTILITIES SPECIALIST Full Time 1.00 56,451 385 2,117 29,806 88,760
UTILITIES SPECIALIST Full Time 1.00 65,395 330 2,448 24,855 93,028
UTILITIES SPECIALIST Full Time 1.00 65,395 165 2,442 24,673 92,675
UTILITIES SPECIALIST Full Time 1.00 59,251 110 2,211 30,119 91,692
UTILITIES SPECIALIST Full Time 1.00 65,395 750 2,464 25,281 93,890
UTILITIES SPECIALIST Full Time 1.00 56,349 935 2,134 31,597 91,015
UTILITIES SPECIALIST Full Time 1.00 51,230 0 1,909 22,739 75,878
UTILITIES SPECIALIST, SR. Full Time 1.00 63,189 925 2,368 29,067 95,548
UTILITIES SPECIALIST, SR. Full Time 1.00 66,343 1,730 2,500 29,586 100,159
UTILITIES SPECIALIST, SR. Full Time 1.00 70,283 330 2,630 24,917 98,160
UTILITIES SPECIALIST, SR. Full Time 1.00 69,643 980 2,610 23,657 96,890
UTILITIES SPECIALIST, SR. Full Time 1.00 70,283 1,730 2,646 25,133 99,793
UTILITIES SUPERVISOR Full Time 1.00 91,333 2,360 3,452 26,184 123,329
UTILITIES SUPERVISOR Full Time 1.00 91,333 1,840 3,433 26,207 122,813
UTILITIES SUPERVISOR Full Time 1.00 91,333 1,510 3,421 26,592 122,855
WATER PRODUCTION OPERATOR Full Time 1.00 82,846 2,380 3,137 25,914 114,279
WATER PRODUCTION OPERATOR Full Time 1.00 82,846 1,830 3,117 25,937 113,730
WATER PRODUCTION OPERATOR Full Time 1.00 82,846 2,160 3,129 24,321 112,457
WATER QUALITY COORDINATOR Full Time 1.00 91,333 2,630 3,462 26,848 124,274
INTERN Part Time 2.00 32,386 0 12,145 470 45,000
34.50 2,591,390 37,068 108,105 854,028 3,590,591
[1] Retirement Contribution (City) for each position does not include the amortized cost of the unfunded pension liability.
135
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
7000 SALARIES - MISC 2,438,709 2,431,980 2,435,230 2,559,0047020 SALARIES - PART TIME 0 0 0 32,386
Total Regular Salaries 2,438,709 2,431,980 2,435,230 2,591,390
7040 OT, MISC & 1/2 TIME 107,987 50,000 50,000 60,000
Total Overtime Salaries 107,987 50,000 50,000 60,000
7063 CERTIFICATION PAY 20,000 18,046 18,046 18,706
7066 BILINGUAL PAY 1,800 1,800 1,800 07080 CALL BACK PAY 48,333 50,000 50,000 50,000
7114 CELL PHNE STIPND EXP 19,860 18,423 18,423 18,363
Total Other Salaries 89,993 88,269 88,269 87,069
Total Salaries 2,636,688 2,570,249 2,573,499 2,738,458
7210 HLTH/DNTAL/VISON FT 591,240 612,266 612,266 652,393
7223 ANNUAL OPEB COST 123,680 124,769 124,769 105,5387227 RHS $2.50 CONTRIB 27,090 28,350 28,350 68,424
Total Health & Retiree Ins 742,010 765,385 765,385 826,355
7290 LIFE INSURANCE 3,404 3,308 3,308 3,4137295 EMP ASSIST PRGM 745 744 744 7927370 WORKERS' COMP, MISC 69,756 69,756 69,756 58,056
7373 COMPSNTED ABSNCES 85,355 85,119 85,119 89,565
7425 MEDICARE FRINGES 33,562 37,001 37,001 39,441
Total Other Benefits 192,822 195,929 195,929 191,267
7439 PERS MBR CNTRBN MISC 23,690 191,435 191,435 205,931
7440 PERS ER CNTRBN MISC 378,701 196,343 196,343 208,6927445 EE RET CNTRBN MISC 0 (267,518) (267,518) (318,664)
7446 PERS UNFND LIAB MISC 0 270,363 270,363 492,777
7460 RETRMNT PT/TEMP 0 0 0 12,145
Total Retirements 402,392 390,624 390,624 600,882
Total Benefits 1,337,224 1,351,937 1,351,937 1,618,504
Total Salaries and Benefits 3,973,912 3,922,186 3,925,436 4,356,962
8003 GENRATR MAINT&REPR 0 13,500 13,500 13,500
8004 CERT & MEMBERSHIP 0 3,500 3,500 3,500
8005 VALVE MAINT PROGRAM 0 100,000 100,000 100,0008006 AIR VAC MAINT PRGM 0 30,000 30,000 30,000
8007 WATER SERVICE M&R 0 15,000 15,000 0
8008 METER VAULT REPLCMN 0 6,000 6,000 6,0008010 ADVRT&PUB RELATNS 10,000 10,000 10,000 10,000
8020 AUTOMOTIVE SERVICE 80,000 80,000 80,000 80,000
8022 EQUIP MAINT ISF 217,832 238,319 238,319 237,853
8024 VEHICLE REPLACE ISF 231,954 231,954 231,954 231,9548030 MAINT&REPAR - EQUIP 5,000 5,000 5,000 5,000
8033 PRNTR MAINT/SUPLIES 2,000 2,000 2,000 5,000
8040 MAINT&REPAIR - BLDG 43,552 44,812 44,812 44,8128050 PSTGE,FREIGHT,EXPRS 81,882 81,882 81,882 81,882
8060 PUBLICATIONS & DUES 5,000 5,000 5,000 5,000
8070 RENTAL/PROP & EQUIP 4,000 4,000 4,000 4,000
8080 SERVICES-PROF & TECH 264,959 310,297 378,439 379,2398100 TRAVEL & MEETINGS 4,000 4,000 4,000 4,000
8105 TRAINING 10,000 12,510 12,510 12,510
8111 TELECOMM-DATALINES 5,100 5,100 5,100 5,1008112 UTILITIES - TELEPHONE 19,000 19,000 19,000 19,000
8114 UTILITIES - NTRL GAS 4,000 4,000 4,000 4,000
8116 UTILITIES - ELECTRICITY 1,450,000 1,450,000 1,450,000 1,650,0008118 UTILITIES - WATER 4,700 4,700 4,700 4,700
8140 SUPPLIES- OFFICE NOC 5,500 5,500 5,500 5,500
8150 SUPPLIES- JANITORIAL 3,000 3,000 3,000 3,000
8151 RECY PUMP STA MAINT 0 0 0 10,0008156 WELLS&PUMP STA MAIN 122,708 80,000 80,000 76,715
8157 REGULATING STA MAINT 98,766 80,000 80,000 60,000
8160 MAINT & REPAIR NOC 314,815 140,000 209,533 175,0008183 BCKFLW MAINT & REPAR 20,000 25,000 25,000 25,000
8184 MAINT - SCADA 61,095 50,000 50,000 47,237
500-5500 UTILITIES-WATER UTILT50000 Total Expenses
136
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
8190 WTR METR REPL PRGM 122,117 500,000 500,744 500,0008191 FIRE HYDRNT REPL PRG 70,000 70,000 70,000 70,000
8192 CATHODIC PRTCTN PRM 15,000 15,000 15,000 15,000
8193 METR&VALVE CVR PRGM 45,563 46,404 46,404 46,4048194 METR RDNG EQUIP IMPR 5,000 5,000 5,000 5,0008195 WTR QLTY MONTR PRG 75,000 75,000 75,000 75,000
8196 BIG CYN RSV MNTR PRG 11,000 0 0 0
8197 UTIL FAC MAIN PRG 142,050 125,000 129,681 129,6818198 WTR TRTMNT PRGM 27,500 50,000 50,000 50,000
8199 COMRCL METR REPL PR 111,193 111,193 112,999 111,193
8200 SPECIAL DEPT SUPPLIES 111,679 75,000 75,000 75,0008201 TREATMENT CHEMICALS 280,000 150,000 150,000 130,000
8204 UNIFORM EXPENSE 7,000 7,000 7,000 7,000
8240 TOOLS,INSTRMNTS,ETC 6,587 7,175 7,175 7,175
8295 IMPORTED WATER EXP 4,859,026 5,154,477 5,154,477 5,962,9498296 GROUNDWATER EXP 3,984,198 4,607,950 4,607,950 4,909,946
8297 RECLMD WTR EXP-OCW 121,600 169,488 169,488 192,500
8298 OTHER AGENCY FEES 225,000 225,000 225,000 225,0008303 WTR CNSRV ACTVTIES 100,000 160,724 202,315 202,315
8310 SFTWRE LICNSE RENWL 7,000 25,000 25,000 25,000
8318 IT ISF OPRATNG CHRGE 115,312 139,566 139,566 147,0048319 IT ISF STRATGIC CHRG 17,654 18,007 18,007 38,4988330 SVC CHARGE-ADMIN 1,261,125 1,261,125 1,261,125 1,498,511
8340 GENERAL INSURANCE 221,717 221,717 221,717 211,768
8657 OUTSDE CNSL:SPEC LIT 275,000 275,000 275,000 275,000
Total Operating Expenses 15,286,185 16,558,898 16,745,396 18,249,446
9000 OFFICE EQUIPMENT 5,000 5,000 5,000 5,000
9040 WTR CNSRVTN EQUIP 0 150,000 154,618 154,6189300 EQUIPMENT, N.O.C. 15,000 15,000 15,000 85,602
9400 OFF FRNTRE/FIXTRES 1,000 1,000 1,000 1,000
Total Capital Outlay 21,000 171,000 175,618 246,220
Total Division Expenses 19,281,097 20,652,084 20,846,450 22,852,628
Total Expenses 19,281,097 20,652,084 20,846,450 22,852,628
500-5500 UTILITIES-WATER UTILT50000 Total Expenses
137
Report :DIVISION POSITION WORKSHEET
Year:JUL To JUN 2016
Division 530-5600 - UTILITIES-WASTEWATER
Position
Type of
Employee FTE Base Wages
Specialty
Pays
Retirement
Contrib (City) [1]
Other
Benefits
Total Salaries and
Benefits
MAINTENANCE & OPERATIONS SPECIALIST Full Time 0.50 30,898 480 1,151 11,631 44,160
OPERATIONS SUPPORT SUPT. Full Time 0.50 64,813 480 2,410 13,310 81,013
UTILITIES CREW CHIEF Full Time 1.00 64,854 1,510 2,452 30,230 99,046
UTILITIES CREW CHIEF Full Time 1.00 78,216 1,345 2,927 25,280 107,768
UTILITIES CREW CHIEF Full Time 1.00 59,781 1,455 2,245 28,899 92,381
UTILITIES SCADA TECH Full Time 1.00 78,936 1,235 2,949 26,124 109,245
UTILITIES SPECIALIST Full Time 1.00 65,275 825 2,462 29,713 98,275
UTILITIES SPECIALIST Full Time 1.00 65,395 330 2,448 23,445 91,618
UTILITIES SPECIALIST Full Time 1.00 56,349 385 2,113 28,549 87,396
UTILITIES SPECIALIST Full Time 1.00 65,395 330 2,448 24,705 92,878
UTILITIES SPECIALIST, SR. Full Time 1.00 70,283 960 2,633 25,218 99,094
UTILITIES SPECIALIST, SR. Full Time 1.00 70,283 1,310 2,646 25,043 99,282
UTILITIES SUPERVISOR Full Time 1.00 91,333 1,510 3,421 24,732 120,995
12.00 861,812 12,156 32,305 318,040 1,224,312
[1] Retirement Contribution (City) for each position does not include the amortized cost of the unfunded pension liability.
138
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
7000 SALARIES - MISC 873,537 964,735 965,110 861,812
Total Regular Salaries 873,537 964,735 965,110 861,812
7040 OT, MISC & 1/2 TIME 50,975 45,000 45,000 45,000
Total Overtime Salaries 50,975 45,000 45,000 45,0007063 CERTIFICATION PAY 9,000 8,245 8,245 5,735
7080 CALL BACK PAY 37,440 35,000 35,000 35,000
7114 CELL PHNE STIPND EXP 6,300 6,841 6,841 6,421
Total Other Salaries 52,740 50,086 50,086 47,156
Total Salaries 977,252 1,059,821 1,060,196 953,968
7210 HLTH/DNTAL/VISON FT 236,496 272,118 272,118 240,8847223 ANNUAL OPEB COST 44,917 44,610 44,610 41,826
7227 RHS $2.50 CONTRIB 9,120 9,930 9,930 31,701
Total Health & Retiree Ins 290,533 326,658 326,658 314,4107290 LIFE INSURANCE 1,363 1,470 1,470 1,260
7295 EMP ASSIST PRGM 298 331 331 292
7370 WORKERS' COMP, MISC 24,112 24,112 24,112 20,0687373 COMPSNTED ABSNCES 30,574 33,766 33,766 30,1637425 MEDICARE FRINGES 11,667 15,268 15,268 13,739
Total Other Benefits 68,014 74,947 74,947 65,5237439 PERS MBR CNTRBN MISC 8,473 75,996 75,996 69,3267440 PERS ER CNTRBN MISC 135,602 77,945 77,945 70,255
7445 EE RET CNTRBN MISC 0 (106,200) (106,200) (107,277)
7446 PERS UNFND LIAB MISC 0 107,330 107,330 165,891
Total Retirements 144,075 155,071 155,071 198,196
Total Benefits 502,622 556,675 556,675 578,130
Total Salaries and Benefits 1,479,875 1,616,497 1,616,872 1,532,098
8003 GENRATR MAINT&REPR 0 17,500 17,500 17,500
8004 CERT & MEMBERSHIP 0 5,500 5,500 5,500
8020 AUTOMOTIVE SERVICE 45,000 45,000 45,000 45,000
8022 EQUIP MAINT ISF 145,159 158,811 158,811 138,331
8024 VEHICLE REPLACE ISF 182,781 182,781 182,781 206,622
8030 MAINT&REPAR - EQUIP 4,000 4,000 4,000 4,0008040 MAINT&REPAIR - BLDG 4,662 4,662 4,662 4,662
8060 PUBLICATIONS & DUES 1,000 1,000 1,000 1,000
8070 RENTAL/PROP & EQUIP 1,000 1,000 1,000 1,0008080 SERVICES-PROF & TECH 35,000 15,000 31,084 31,084
8100 TRAVEL & MEETINGS 1,000 1,000 1,000 1,000
8105 TRAINING 7,000 9,260 9,260 9,260
8112 UTILITIES - TELEPHONE 8,700 8,700 8,700 8,7008114 UTILITIES - NTRL GAS 1,000 1,000 1,000 1,000
8116 UTILITIES - ELECTRICITY 65,000 68,000 68,000 68,000
8118 UTILITIES - WATER 20,000 20,000 20,000 20,0008130 SEWER USE FEE/PROPE 0 0 0 18,285
8140 SUPPLIES- OFFICE NOC 350 350 350 350
8155 WSTWATR ROOT CUTTG 15,000 15,801 16,601 16,601
8158 CCTV EQUIP MAINT 10,000 77,000 85,115 87,0368159 GREASE CNTRL DEV/INS 45,000 45,000 59,544 79,544
8160 MAINT & REPAIR NOC 175,807 197,933 211,007 211,007
8184 MAINT - SCADA 18,337 25,252 25,252 25,2528185 SEWR MNHLE LNG PRGM 40,000 75,000 75,000 75,000
8186 PUMP STATION MAINT 13,000 13,000 13,000 13,000
8187 ALLY LATRL REPL PRGM 40,000 43,500 43,500 43,5008188 SEWR MNHLE MAINT PR 30,000 36,246 37,601 37,601
8189 TREE ROOT FOAMING 85,000 85,000 85,000 85,000
8197 UTIL FAC MAIN PRG 12,500 16,438 20,375 20,375
8200 SPECIAL DEPT SUPPLIES 15,000 15,000 15,000 15,0008204 UNIFORM EXPENSE 5,000 5,000 5,000 5,000
8239 CONCRETE MATERIALS 0 2,000 2,000 2,000
8240 TOOLS,INSTRMNTS,ETC 2,000 2,500 2,500 2,5008298 OTHER AGENCY FEES 29,500 30,000 30,000 30,000
8310 SFTWRE LICNSE RENWL 0 29,249 29,249 29,249
530-5600 UTILITIES-WASTEWATERT50000 Total Expenses
139
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
8318 IT ISF OPRATNG CHRGE 21,581 25,996 25,996 68,2528319 IT ISF STRATGIC CHRG 8,827 9,003 9,003 17,874
8330 SVC CHARGE-ADMIN 223,084 223,084 223,084 357,657
8340 GENERAL INSURANCE 21,749 21,749 21,749 20,773
Total Operating Expenses 1,333,036 1,537,315 1,595,225 1,823,516
9000 OFFICE EQUIPMENT 2,000 2,000 2,000 2,000
9010 COMPUTER EQUIPMENT 5,000 5,000 5,000 5,0009200 SHOP EQUIPMENT 1,000 1,000 1,000 1,0009300 EQUIPMENT, N.O.C. 25,000 25,000 25,000 25,000
Total Capital Outlay 33,000 33,000 33,000 33,000
Total Division Expenses 2,845,911 3,186,812 3,245,097 3,388,614
Total Expenses 2,845,911 3,186,812 3,245,097 3,388,614
530-5600 UTILITIES-WASTEWATERT50000 Total Expenses
140
DESCRIPTION
2014
ADOPTED
2015
ADOPTED
2015
AMENDED
2016
ADOPTED
010-3110 GS-ADMIN 907,487 909,802 835,002 906,096010-3120 FACILITIES MAINTEN 0 2,223,669 2,240,276 2,767,672
010-3130 GS-FIELD MAIN 3,480,847 3,665,767 3,683,607 6,019,303
010-3140 GS-OPERATIONS SU 6,241,814 4,962,610 5,024,094 2,966,733010-3150 GS-REFUSE 5,697,446 5,595,038 6,118,858 5,219,862010-3170 GS-PARKS 5,259,454 6,374,877 6,705,857 7,494,191
010-3180 GS-STREET TREES 1,582,787 1,872,858 1,938,218 1,967,528
010-5300 UTILITIES-ELECTRIC 950,463 1,034,833 1,043,616 1,073,012230-5400 UTILITIES-OIL & GAS 754,147 855,460 857,700 857,201
500-5500 UTILITIES-WATER UT 19,281,097 20,652,084 20,846,450 22,852,628
530-5600 UTILITIES-WASTEWA 2,845,911 3,186,812 3,245,097 3,388,614
D3000 MUNICIPAL OPERATION 47,001,453 51,333,810 52,538,775 55,512,840
D3000 MUNICIPAL OPERATIONST50000 Total Expenses
141
ATTACHMENT C
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5
ATTACHMENT D
Municipal Operations PowerPoint Presentation
MUNICIPAL OPERATIONS DEPARTMENT
Operating Budget Overview
Finance Committee
February 11, 2016
MUNICIPAL OPERATIONS
Overview
•Our mission is to provide responsive utility and infrastructure
maintenance services to our community
•We are responsible for:
•City Parks and Trees •Beach Maintenance •Refuse Collection
•Street Maintenance •Sidewalk, Curb, Gutters •Facility Maintenance
•Fleet Maintenance •Water Services •Wastewater Services
•Storm Drains •Streetlights •Street Sweeping
•Graffiti Removal •Oil Wells •Street Signs
•We respond to emergencies 24 hours a day including:
•Storm Flooding, High Surf and High Tides
•Water and Sewer Issues
•Downed Trees
•Road/Sidewalk Issues
•Beach Issues
MUNICIPAL OPERATIONS
General Services Organizational Chart
MunicipalOperations Director – General Svcs
Landscape Manager
(15 FTE)
Parks
Trees
Facilities/EquipManager (15 FTE)
Facilities
Equipment
Field Maint Manager
(30 FTE)
Beaches
Asphalt
Concrete
Safety/Contract Manager
(1 FTE)
Solid Waste
Administration
(2.5 FTE)
MUNICIPAL OPERATIONS
Utilities Organizational Chart
MunicipalOperations Director – Utilities
Oil & Gas
(Sampson Oil)
Utilities Manager
(28 FTE)
Wastewater
Storm Drains
Streetlights
Street Sweeping
Utilities Manager
(18 FTE)
Water Production
Maintenance & Repair
Water Systems Services
Water Quality
(1 FTE)
Recycled Water
Administration
(2.5 FTE)
Municipal Operations Department 116 FTE
CITY OF NEWPORT BEACH
FY 2015-16 Adopted Budget
City Manager 0.94%
City Clerk 0.23%
City Council 0.35%Internal Service 11.64%
CIP* 19.51%
Public Works 3.02%
Community Development 3.26%
Recreation & Senior Svcs3.55%
Library Svcs 2.34%
Municipal Operations 17.29%
Fire 13.47%
Police 16.30%
Finance 2.27%
City Attorney 0.72%
Human Resources 0.81%
Other 4.30%
* Does Not Include Carryovers
Total City Expenditure Budget $321,051,663
MUNICIPAL OPERATIONS
FY 2015-16 Adopted Budget – By Fund
General Fund, $28,414,397 48%
Tidelands, $857,201 1%
Water Fund, $22,852,628 38%
Wastewater Fund, $3,388,614 6%
Equipment Fund, $4,036,596 7%Environmental Liability, $199,030 0%
Total Municipal Operations Expenditure Budget $59,748,466
MUNICIPAL OPERATIONS
FY 2015-16 Adopted Budget – By Division
Administration, $906,096 1%Facilities Maintenance, $2,767,672 5%Field Maintenance, $6,019,304 10%
Ops Support, $2,966,733 5%
Electrical,$1,073,012 2%
Parks, $7,494,191 13%
Trees, $1,967,528 3%Refuse, $5,219,862 9%
Water, $11,979,733 20%
Water Purchased, $10,872,895 18%
Wastewater, $3,388,614 6%
Tidelands, $857,201 1%
Equipment, $4,036,596 7%
EnvironmentalLiability, $199,030 0%
Total Municipal Operations Expenditure Budget $59,748,466
MUNICIPAL OPERATIONS
Five Year Operating Budget Overview
2012Adopted
Budget
2013Adopted
Budget
%Change
fromPrior
Year
2014Adopted
Budget
%Change
fromPrior
Year
2015Adopted
Budget
%Change
fromPrior
Year
2016Adopted
Budget
%Change
fromPrior
Year
GeneralFund Salaries/Benefits 9,500,928$9,689,856$2% 9,538,597$ Ͳ2% 8,607,784$ Ͳ10% 8,662,126$1%
Maintenance/Operations 13,486,313$13,812,534$2% 14,581,701$6% 18,031,669$24% 19,752,271$9%
GeneralFundSubtotal 22,987,241$23,502,390$2%24,120,298$3%26,639,454$10%28,414,397$6%
WaterFund Salaries/Benefits 4,117,707$3,681,766$Ͳ12% 3,973,912$8% 3,922,186$Ͳ1% 4,356,962$10%
Maintenance/Operations 15,021,268$14,518,469$Ͳ3% 15,307,185$5% 16,729,898$9% 18,495,666$10%
WaterFundSubtotal 19,138,975$18,200,235$Ͳ5%19,281,097$6%20,652,084$7%22,852,628$10%
SewerFund Salaries/Benefits 1,573,152$1,566,059$0% 1,479,875$Ͳ6% 1,616,497$9% 1,532,098$Ͳ6%
Maintenance/Operations 1,477,110$1,429,509$Ͳ3% 1,366,036$Ͳ4% 1,570,315$15% 1,856,516$15%
SewerFundSubtotal 3,050,262$2,995,568$Ͳ2%2,845,911$Ͳ5%3,186,812$12%3,388,614$6%
TidelandsFund Maintenance/Operations 978,325$802,460$Ͳ22% 754,147$Ͳ6% 855,460$13% 857,201$0%
TidelandsFundSubtotal 978,325$802,460$Ͳ22%754,147$Ͳ6%855,460$13%857,201$0%
EquipmentFund*Salaries/Benefits 1,392,990$1,234,626$Ͳ13% 1,339,005$8% 1,158,858$Ͳ13% 1,018,682$Ͳ14%
Maintenance/Operations 723,075$667,717$Ͳ8% 676,566$1% 588,948$Ͳ13% 678,405$13%
EquipmentPurchases 2,469,500$3,633,500$32% 1,530,200$Ͳ58% 5,045,500$230% 2,339,509$Ͳ116%
EquipmentFundSubtotal 4,585,565$5,535,843$17%3,545,771$Ͳ36%6,793,306$92%4,036,596$Ͳ68%
Environmental
Liability Maintenance/Operations 139,286$161,086$14% 176,886$10% 178,530$1% 199,030$11%
EnvironmentalLiabilitySubtotal 139,286$161,086$14% 176,886$10% 178,530$1% 199,030$11%
50,740,368$51,036,496$1% 50,547,224$Ͳ1% 58,127,116$13% 59,748,466$3%
*ExcludesitemsinthisfundforotherDepartments
MunicipalOperationsTotalBudget
MUNICIPAL OPERATIONS
Five Year Revenue Budget Overview
Total Municipal
Operations Revenue
Budget $39,624,9715
General Fund, $1,860,225 5%
Water Fund, $28,783,679 69%
Sewer Fund, $3,054,551 7%
Tidelands Fund*, $1,800,000 4%
Equipment Fund, $5,292,903 13%EnvironmentalLiability, $633,613 2%
2012Adopted
Budget
2013Adopted
Budget
%Change
fromPrior
Year
2014Adopted
Budget
%Change
fromPrior
Year
2015Adopted
Budget
%Change
fromPrior
Year
2016Adopted
Budget
%Change
fromPrior
Year
GeneralFund $1,163,625$1,213,8654% $1,394,26915% $1,694,88722% $1,860,22510%
WaterFund $23,341,392$24,973,0347% $27,523,76310% $28,442,8553% $28,783,6791%
SewerFund $3,174,844$3,230,0302% $3,344,6854% $3,042,615Ͳ9% $3,054,5510%
TidelandsFund*$1,800,000$1,800,0000% $1,926,287100% $2,000,0004% $1,800,0000%
EquipmentFund $5,735,006$5,875,9422% $6,327,6898% $4,922,520Ͳ22% $5,292,9038%
EnvironmentalLiability $500,000$455,000Ͳ10% $518,20214% $574,02511% $633,61310%
TotalRevenue $35,714,867$37,547,8715%$41,034,8959% $40,676,902Ͳ1% $41,424,9712%
*OilandGasOnly
MUNICIPAL OPERATIONS
Outsourcing – Budget Costs and FTE Positions
FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016
Salaries/Benefits $16,805,35 $18,133,35 $18,788,73 $17,038,71 $16,584,77 $16,172,30 $16,331,38 $15,305,32 $15,569,86
Contracts $5,177,545 $5,196,997 $5,182,926 $5,592,746 $6,155,263 $6,544,693 $7,064,712 $11,860,19 $13,148,32
FTE 186.75 175.50 184.43 162.00 153.00 145.00 132.25 119.25 116.00
$16,805,356
$18,133,350 $18,788,734
$17,038,715 $16,584,777 $16,172,307 $16,331,389
$15,305,325 $15,569,868
$5,177,545 $5,196,997 $5,182,926 $5,592,746 $6,155,263 $6,544,693 $7,064,712
$11,860,193
$13,148,329
186.75
175.50
184.43
162.00 153.00 145.00
132.25
119.25 116.00
-
50.00
100.00
150.00
200.00
250.00
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
Salaries/Benefits Costs, Contract Costs, and Number of Employees From FY 2008 to FY 2016
MUNICIPAL OPERATIONS
Outsourcing
•Refuse (multiple contracts)
•Street Sweeping
•Carpentry Work
•Electrical Repairs
•Concrete Saw Cutting
•Manufacture of Signs
•Water Meter Reading
•Streetlight Maintenance
•CCTV Sewer Video
•Water Meter Replacement
•Seawall Repair
•Tire Mounting and Balancing
•Since FY 2008, staff has been reduced by 38%
(186.75 FTE’s to 116 FTE’s) and services have
been outsourced including:
MUNICIPAL OPERATIONS
Outsourcing - Continued
•Services Studied for Outsourcing
•Water Valve Replacement: Results – No Cost Savings
•Wastewater Maintenance: Results – No Cost Savings
•Wastewater Lateral Replacement/Maintenance: Results –
No Cost Savings
•Other Reductions in Personnel
•Early Retirement Incentive Program (December 2010)
•Voluntary Separation Incentive Program (June 2013)
•Restructuring of the Department
MUNICIPAL OPERATIONS DEPARTMENT
Operating Budget Overview
Finance Committee
February 11, 2016
MUNICIPAL OPERATIONS
Overview
•Our mission is to provide responsive utility and infrastructure
maintenance services to our community
•We are responsible for:
•City Parks and Trees •Beach Maintenance •Refuse Collection
•Street Maintenance •Sidewalk, Curb, Gutters •Facility Maintenance
•Fleet Maintenance •Water Services •Wastewater Services
•Storm Drains •Streetlights •Street Sweeping
•Graffiti Removal •Oil Wells •Street Signs
•We respond to emergencies 24 hours a day including:
•Storm Flooding, High Surf and High Tides
•Water and Sewer Issues
•Downed Trees
•Road/Sidewalk Issues
•Beach Issues
Item No. 5A1
Implementation of Budget Preparation Framework - Review of Budget, Session 5 - Municipal Operations
Additional Materials Received - Update Staff Presentation
February 11, 2016
MUNICIPAL OPERATIONS
General Services Organizational Chart
Municipal
Operations Director
– General Svcs
Landscape Manager
(15 FTE)
Parks
Trees
Facilities/Equip
Manager (15 FTE)
Facilities
Equipment
Field Maint Manager
(30 FTE)
Beaches
Asphalt
Concrete
Safety/Contract
Manager
(1 FTE)
Solid Waste
Administration
(2.5 FTE)
MUNICIPAL OPERATIONS
Utilities Organizational Chart
Municipal
Operations Director
– Utilities
Oil & Gas
(Sampson Oil)
Utilities Manager
(18 FTE)
Wastewater
Storm Drains
Streetlights
Street Sweeping
Utilities Manager
(28 FTE)
Water Production
Maintenance &
Repair
Water Systems
Services
Water Quality
(1 FTE)
Recycled Water
Administration
(2.5 FTE)
Municipal Operations Department 116 FTE
CITY OF NEWPORT BEACH
FY 2015-16 Adopted Budget
City Manager 0.94%
City Clerk 0.23%
City Council 0.35%Internal Service 11.64%
CIP* 19.51%
Public Works 3.02%
Community Development
3.26%
Recreation & Senior Svcs
3.55%
Library Svcs 2.34%
Municipal Operations
17.29%
Fire 13.47%
Police 16.30%
Finance 2.27%
City Attorney 0.72%
Human Resources 0.81%
Other 4.30%
* Does Not Include Carryovers
Total City Expenditure Budget $321,051,663
MUNICIPAL OPERATIONS
FY 2015-16 Adopted Budget – By Fund
General Fund, $28,414,397
48%
Tidelands, $857,201 1%
Water Fund, $22,852,628
38%
Wastewater Fund,
$3,388,614 6%
Equipment Fund,
$4,036,596 7%Environmental Liability,
$199,030 0%
Total Municipal Operations Expenditure Budget $59,748,466
MUNICIPAL OPERATIONS
FY 2015-16 Adopted Budget – By Division
Administration, $906,096
1%Facilities Maintenance,
$2,767,672 5%Field Maintenance,
$6,019,304 10%
Ops Support, $2,966,733
5%
Electrical,
$1,073,012 2%
Parks, $7,494,191 13%
Trees, $1,967,528 3%Refuse, $5,219,862 9%
Water, $11,979,733 20%
Water Purchased,
$10,872,895 18%
Wastewater, $3,388,614 6%
Tidelands, $857,201 1%
Equipment, $4,036,596 7%
Environmental
Liability, $199,030
0%
Total Municipal Operations Expenditure Budget $59,748,466
MUNICIPAL OPERATIONS
Five Year Operating Budget Overview
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^ĞǁĞƌ&ƵŶĚ ^ĂůĂƌŝĞƐͬĞŶĞĨŝƚƐ ϭ͕ϱϳϯ͕ϭϱϮΨ ϭ͕ϱϲϲ͕ϬϱϵΨ Ϭй ϭ͕ϰϳϵ͕ϴϳϱΨ Ͳϲй ϭ͕ϲϭϲ͕ϰϵϳΨ ϵй ϭ͕ϱϯϮ͕ϬϵϴΨ Ͳϲй
DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϭ͕ϰϳϳ͕ϭϭϬΨ ϭ͕ϰϮϵ͕ϱϬϵΨ Ͳϯй ϭ͕ϯϲϲ͕ϬϯϲΨ Ͳϰй ϭ͕ϱϳϬ͕ϯϭϱΨ ϭϱй ϭ͕ϴϱϲ͕ϱϭϲΨ ϭϱй
^ĞǁĞƌ&ƵŶĚ^ƵďƚŽƚĂů ϯ͕ϬϱϬ͕ϮϲϮΨ Ϯ͕ϵϵϱ͕ϱϲϴΨͲϮй Ϯ͕ϴϰϱ͕ϵϭϭΨͲϱй ϯ͕ϭϴϲ͕ϴϭϮΨϭϮй ϯ͕ϯϴϴ͕ϲϭϰΨϲй
dŝĚĞůĂŶĚƐ&ƵŶĚ DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϵϳϴ͕ϯϮϱΨ ϴϬϮ͕ϰϲϬΨ ͲϮϮй ϳϱϰ͕ϭϰϳΨ Ͳϲй ϴϱϱ͕ϰϲϬΨ ϭϯй ϴϱϳ͕ϮϬϭΨ Ϭй
dŝĚĞůĂŶĚƐ&ƵŶĚ^ƵďƚŽƚĂů ϵϳϴ͕ϯϮϱΨ ϴϬϮ͕ϰϲϬΨͲϮϮй ϳϱϰ͕ϭϰϳΨͲϲй ϴϱϱ͕ϰϲϬΨϭϯй ϴϱϳ͕ϮϬϭΨϬй
ƋƵŝƉŵĞŶƚ&ƵŶĚΎ ^ĂůĂƌŝĞƐͬĞŶĞĨŝƚƐ ϭ͕ϯϵϮ͕ϵϵϬΨ ϭ͕Ϯϯϰ͕ϲϮϲΨ Ͳϭϯй ϭ͕ϯϯϵ͕ϬϬϱΨ ϴй ϭ͕ϭϱϴ͕ϴϱϴΨ Ͳϭϯй ϭ͕Ϭϭϴ͕ϲϴϮΨ Ͳϭϰй
DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϳϮϯ͕ϬϳϱΨ ϲϲϳ͕ϳϭϳΨ Ͳϴй ϲϳϲ͕ϱϲϲΨ ϭй ϱϴϴ͕ϵϰϴΨ Ͳϭϯй ϲϳϴ͕ϰϬϱΨ ϭϯй
ƋƵŝƉŵĞŶƚWƵƌĐŚĂƐĞƐ Ϯ͕ϰϲϵ͕ϱϬϬΨ ϯ͕ϲϯϯ͕ϱϬϬΨ ϯϮй ϭ͕ϱϯϬ͕ϮϬϬΨ Ͳϱϴй ϱ͕Ϭϰϱ͕ϱϬϬΨ ϮϯϬй Ϯ͕ϯϯϵ͕ϱϬϵΨ Ͳϭϭϲй
ƋƵŝƉŵĞŶƚ&ƵŶĚ^ƵďƚŽƚĂů ϰ͕ϱϴϱ͕ϱϲϱΨ ϱ͕ϱϯϱ͕ϴϰϯΨϭϳй ϯ͕ϱϰϱ͕ϳϳϭΨͲϯϲй ϲ͕ϳϵϯ͕ϯϬϲΨϵϮй ϰ͕Ϭϯϲ͕ϱϵϲΨͲϲϴй
ŶǀŝƌŽŶŵĞŶƚĂů
>ŝĂďŝůŝƚLJ DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϭϯϵ͕ϮϴϲΨ ϭϲϭ͕ϬϴϲΨ ϭϰй ϭϳϲ͕ϴϴϲΨ ϭϬй ϭϳϴ͕ϱϯϬΨ ϭй ϭϵϵ͕ϬϯϬΨ ϭϭй
ŶǀŝƌŽŶŵĞŶƚĂů>ŝĂďŝůŝƚLJ^ƵďƚŽƚĂů ϭϯϵ͕ϮϴϲΨ ϭϲϭ͕ϬϴϲΨ ϭϰй ϭϳϲ͕ϴϴϲΨ ϭϬй ϭϳϴ͕ϱϯϬΨ ϭй ϭϵϵ͕ϬϯϬΨ ϭϭй
ϱϬ͕ϳϰϬ͕ϯϲϴΨ ϱϭ͕Ϭϯϲ͕ϰϵϲΨ ϭй ϱϬ͕ϱϰϳ͕ϮϮϰΨ Ͳϭй ϱϴ͕ϭϮϳ͕ϭϭϲΨ ϭϯй ϱϵ͕ϳϰϴ͕ϰϲϲΨ ϯй
Ύ džĐůƵĚĞƐŝƚĞŵƐŝŶƚŚŝƐĨƵŶĚĨŽƌŽƚŚĞƌĞƉĂƌƚŵĞŶƚƐ
DƵŶŝĐŝƉĂůKƉĞƌĂƚŝŽŶƐdŽƚĂůƵĚŐĞƚ
MUNICIPAL OPERATIONS
Five Year Revenue Budget Overview
Total Municipal
Operations Revenue
Budget $41,424,971
General Fund,
$1,860,225 5%
Water Fund,
$28,783,679 69%
Sewer Fund,
$3,054,551 7%
Tidelands Fund*,
$1,800,000 4%
Equipment Fund,
$5,292,903 13%
Environmental
Liability, $633,613 2%
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tĂƚĞƌ&ƵŶĚ ΨϮϯ͕ϯϰϭ͕ϯϵϮ ΨϮϰ͕ϵϳϯ͕Ϭϯϰ ϳй ΨϮϳ͕ϱϮϯ͕ϳϲϯ ϭϬй ΨϮϴ͕ϰϰϮ͕ϴϱϱ ϯй ΨϮϴ͕ϳϴϯ͕ϲϳϵ ϭй
^ĞǁĞƌ&ƵŶĚ Ψϯ͕ϭϳϰ͕ϴϰϰ Ψϯ͕ϮϯϬ͕ϬϯϬ Ϯй Ψϯ͕ϯϰϰ͕ϲϴϱ ϰй Ψϯ͕ϬϰϮ͕ϲϭϱ Ͳϵй Ψϯ͕Ϭϱϰ͕ϱϱϭ Ϭй
dŝĚĞůĂŶĚƐ&ƵŶĚΎ Ψϭ͕ϴϬϬ͕ϬϬϬ Ψϭ͕ϴϬϬ͕ϬϬϬ Ϭй Ψϭ͕ϵϮϲ͕Ϯϴϳ ϭϬϬй ΨϮ͕ϬϬϬ͕ϬϬϬ ϰй Ψϭ͕ϴϬϬ͕ϬϬϬ Ϭй
ƋƵŝƉŵĞŶƚ&ƵŶĚ Ψϱ͕ϳϯϱ͕ϬϬϲ Ψϱ͕ϴϳϱ͕ϵϰϮ Ϯй Ψϲ͕ϯϮϳ͕ϲϴϵ ϴй Ψϰ͕ϵϮϮ͕ϱϮϬ ͲϮϮй Ψϱ͕ϮϵϮ͕ϵϬϯ ϴй
ŶǀŝƌŽŶŵĞŶƚĂů>ŝĂďŝůŝƚLJ ΨϱϬϬ͕ϬϬϬ Ψϰϱϱ͕ϬϬϬ ͲϭϬй Ψϱϭϴ͕ϮϬϮ ϭϰй Ψϱϳϰ͕ϬϮϱ ϭϭй Ψϲϯϯ͕ϲϭϯ ϭϬй
dŽƚĂůZĞǀĞŶƵĞ Ψϯϱ͕ϳϭϰ͕ϴϲϳ Ψϯϳ͕ϱϰϳ͕ϴϳϭ ϱй Ψϰϭ͕Ϭϯϰ͕ϴϵϱ ϵй ΨϰϬ͕ϲϳϲ͕ϵϬϮ Ͳϭй Ψϰϭ͕ϰϮϰ͕ϵϳϭ Ϯй
ΎKŝůĂŶĚ'ĂƐKŶůLJ
MUNICIPAL OPERATIONS
Outsourcing – Budget Costs and FTE Positions
FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016
Salaries/Benefits $16,805,35 $18,133,35 $18,788,73 $17,038,71 $16,584,77 $16,172,30 $16,331,38 $15,305,32 $15,569,86
Contracts $5,177,545 $5,196,997 $5,182,926 $5,592,746 $6,155,263 $6,544,693 $7,064,712 $11,860,19 $13,148,32
FTE 186.75 175.50 184.43 162.00 153.00 145.00 132.25 119.25 116.00
$16,805,356
$18,133,350
$18,788,734
$17,038,715 $16,584,777 $16,172,307 $16,331,389
$15,305,325 $15,569,868
$5,177,545 $5,196,997 $5,182,926 $5,592,746 $6,155,263 $6,544,693 $7,064,712
$11,860,193
$13,148,329
186.75
175.50
184.43
162.00 153.00
145.00
132.25
119.25 116.00
-
50.00
100.00
150.00
200.00
250.00
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
Salaries/Benefits Costs, Contract Costs, and Number of Employees
From FY 2008 to FY 2016
MUNICIPAL OPERATIONS
Outsourcing
•Refuse (multiple contracts)
•Street Sweeping
•Carpentry Work
•Electrical Repairs
•Concrete Saw Cutting
•Manufacture of Signs
•Water Meter Reading
•Streetlight Maintenance
•CCTV Sewer Video
•Water Meter Replacement
•Seawall Repair
•Tire Mounting and Balancing
•Since FY 2008, staff has been reduced by 38%
(186.75 FTE’s to 116 FTE’s) and services have
been outsourced including:
MUNICIPAL OPERATIONS
Outsourcing - Continued
•Services Studied for Outsourcing
•Water Valve Replacement: Results – No Cost Savings
•Wastewater Maintenance: Results – No Cost Savings
•Wastewater Lateral Replacement/Maintenance: Results –
No Cost Savings
•Other Reductions in Personnel
•Early Retirement Incentive Program (December 2010)
•Voluntary Separation Incentive Program (June 2013)
•Restructuring of the Department
MUNICIPAL OPERATIONS DEPARTMENT
Operating Budget Overview
Finance Committee
February 11, 2016
MUNICIPAL OPERATIONS
Overview
•Our mission is to provide responsive utility and infrastructure
maintenance services to our community
•We are responsible for:
•City Parks and Trees •Beach Maintenance •Refuse Collection
•Street Maintenance •Sidewalk, Curb, Gutters •Facility Maintenance
•Fleet Maintenance •Water Services •Wastewater Services
•Storm Drains •Streetlights •Street Sweeping
•Graffiti Removal •Oil Wells •Street Signs
•We respond to emergencies 24 hours a day including:
•Storm Flooding, High Surf and High Tides
•Water and Sewer Issues
•Downed Trees
•Road/Sidewalk Issues
•Beach Issues
Item No. 5A1
Implementation of Budget Preparation Framework - Review of Budget, Session 5 - Municipal Operations
Updated Staff Presentation
February 11, 2016
MUNICIPAL OPERATIONS
General Services Organizational Chart
Municipal
Operations Director
– General Svcs
Landscape Manager
(15 FTE)
Parks
Trees
Facilities/Equip
Manager (15 FTE)
Facilities
Equipment
Field Maint Manager
(30 FTE)
Beaches
Asphalt
Concrete
Safety/Contract
Manager
(1 FTE)
Solid Waste
Administration
(2.5 FTE)
MUNICIPAL OPERATIONS
Utilities Organizational Chart
Municipal
Operations Director
– Utilities
Oil & Gas
(Sampson Oil)
Utilities Manager
(18 FTE)
Wastewater
Storm Drains
Streetlights
Street Sweeping
Utilities Manager
(28 FTE)
Water Production
Maintenance &
Repair
Water Systems
Services
Water Quality
(1 FTE)
Recycled Water
Administration
(2.5 FTE)
Municipal Operations Department 116 FTE
CITY OF NEWPORT BEACH
FY 2015-16 Adopted Budget
City Manager 0.94%
City Clerk 0.23%
City Council 0.35%Internal Service 11.64%
CIP* 19.51%
Public Works 3.02%
Community Development
3.26%
Recreation & Senior Svcs
3.55%
Library Svcs 2.34%
Municipal Operations
17.29%
Fire 13.47%
Police 16.30%
Finance 2.27%
City Attorney 0.72%
Human Resources 0.81%
Other 4.30%
* Does Not Include Carryovers
Total City Expenditure Budget $321,051,663
MUNICIPAL OPERATIONS
FY 2015-16 Adopted Budget – By Fund
General Fund, $28,414,397
48%
Tidelands, $857,201 1%
Water Fund, $22,852,628
38%
Wastewater Fund,
$3,388,614 6%
Equipment Fund,
$4,036,596 7%Environmental Liability,
$199,030 0%
Total Municipal Operations Expenditure Budget $59,748,466
MUNICIPAL OPERATIONS
FY 2015-16 Adopted Budget – By Division
Administration, $906,096
1%Facilities Maintenance,
$2,767,672 5%Field Maintenance,
$6,019,304 10%
Ops Support, $2,966,733
5%
Electrical,
$1,073,012 2%
Parks, $7,494,191 13%
Trees, $1,967,528 3%Refuse, $5,219,862 9%
Water, $11,979,733 20%
Water Purchased,
$10,872,895 18%
Wastewater, $3,388,614 6%
Tidelands, $857,201 1%
Equipment, $4,036,596 7%
Environmental
Liability, $199,030
0%
Total Municipal Operations Expenditure Budget $59,748,466
MUNICIPAL OPERATIONS
Five Year Operating Budget Overview
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DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϭϯ͕ϰϴϲ͕ϯϭϯΨ ϭϯ͕ϴϭϮ͕ϱϯϰΨ Ϯй ϭϰ͕ϱϴϭ͕ϳϬϭΨ ϲй ϭϴ͕Ϭϯϭ͕ϲϲϵΨ Ϯϰй ϭϵ͕ϳϱϮ͕ϮϳϭΨ ϵй
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tĂƚĞƌ&ƵŶĚ ^ĂůĂƌŝĞƐͬĞŶĞĨŝƚƐ ϰ͕ϭϭϳ͕ϳϬϳΨ ϯ͕ϲϴϭ͕ϳϲϲΨ ͲϭϮй ϯ͕ϵϳϯ͕ϵϭϮΨ ϴй ϯ͕ϵϮϮ͕ϭϴϲΨ Ͳϭй ϰ͕ϯϱϲ͕ϵϲϮΨ ϭϬй
DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϭϱ͕ϬϮϭ͕ϮϲϴΨ ϭϰ͕ϱϭϴ͕ϰϲϵΨ Ͳϯй ϭϱ͕ϯϬϳ͕ϭϴϱΨ ϱй ϭϲ͕ϳϮϵ͕ϴϵϴΨ ϵй ϭϴ͕ϰϵϱ͕ϲϲϲΨ ϭϬй
tĂƚĞƌ&ƵŶĚ^ƵďƚŽƚĂů ϭϵ͕ϭϯϴ͕ϵϳϱΨ ϭϴ͕ϮϬϬ͕ϮϯϱΨͲϱй ϭϵ͕Ϯϴϭ͕ϬϵϳΨϲй ϮϬ͕ϲϱϮ͕ϬϴϰΨϳй ϮϮ͕ϴϱϮ͕ϲϮϴΨϭϬй
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DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϭ͕ϰϳϳ͕ϭϭϬΨ ϭ͕ϰϮϵ͕ϱϬϵΨ Ͳϯй ϭ͕ϯϲϲ͕ϬϯϲΨ Ͳϰй ϭ͕ϱϳϬ͕ϯϭϱΨ ϭϱй ϭ͕ϴϱϲ͕ϱϭϲΨ ϭϱй
^ĞǁĞƌ&ƵŶĚ^ƵďƚŽƚĂů ϯ͕ϬϱϬ͕ϮϲϮΨ Ϯ͕ϵϵϱ͕ϱϲϴΨͲϮй Ϯ͕ϴϰϱ͕ϵϭϭΨͲϱй ϯ͕ϭϴϲ͕ϴϭϮΨϭϮй ϯ͕ϯϴϴ͕ϲϭϰΨϲй
dŝĚĞůĂŶĚƐ&ƵŶĚ DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϵϳϴ͕ϯϮϱΨ ϴϬϮ͕ϰϲϬΨ ͲϮϮй ϳϱϰ͕ϭϰϳΨ Ͳϲй ϴϱϱ͕ϰϲϬΨ ϭϯй ϴϱϳ͕ϮϬϭΨ Ϭй
dŝĚĞůĂŶĚƐ&ƵŶĚ^ƵďƚŽƚĂů ϵϳϴ͕ϯϮϱΨ ϴϬϮ͕ϰϲϬΨͲϮϮй ϳϱϰ͕ϭϰϳΨͲϲй ϴϱϱ͕ϰϲϬΨϭϯй ϴϱϳ͕ϮϬϭΨϬй
ƋƵŝƉŵĞŶƚ&ƵŶĚΎ ^ĂůĂƌŝĞƐͬĞŶĞĨŝƚƐ ϭ͕ϯϵϮ͕ϵϵϬΨ ϭ͕Ϯϯϰ͕ϲϮϲΨ Ͳϭϯй ϭ͕ϯϯϵ͕ϬϬϱΨ ϴй ϭ͕ϭϱϴ͕ϴϱϴΨ Ͳϭϯй ϭ͕Ϭϭϴ͕ϲϴϮΨ Ͳϭϰй
DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϳϮϯ͕ϬϳϱΨ ϲϲϳ͕ϳϭϳΨ Ͳϴй ϲϳϲ͕ϱϲϲΨ ϭй ϱϴϴ͕ϵϰϴΨ Ͳϭϯй ϲϳϴ͕ϰϬϱΨ ϭϯй
ƋƵŝƉŵĞŶƚWƵƌĐŚĂƐĞƐ Ϯ͕ϰϲϵ͕ϱϬϬΨ ϯ͕ϲϯϯ͕ϱϬϬΨ ϯϮй ϭ͕ϱϯϬ͕ϮϬϬΨ Ͳϱϴй ϱ͕Ϭϰϱ͕ϱϬϬΨ ϮϯϬй Ϯ͕ϯϯϵ͕ϱϬϵΨ Ͳϭϭϲй
ƋƵŝƉŵĞŶƚ&ƵŶĚ^ƵďƚŽƚĂů ϰ͕ϱϴϱ͕ϱϲϱΨ ϱ͕ϱϯϱ͕ϴϰϯΨϭϳй ϯ͕ϱϰϱ͕ϳϳϭΨͲϯϲй ϲ͕ϳϵϯ͕ϯϬϲΨϵϮй ϰ͕Ϭϯϲ͕ϱϵϲΨͲϲϴй
ŶǀŝƌŽŶŵĞŶƚĂů
>ŝĂďŝůŝƚLJ DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϭϯϵ͕ϮϴϲΨ ϭϲϭ͕ϬϴϲΨ ϭϰй ϭϳϲ͕ϴϴϲΨ ϭϬй ϭϳϴ͕ϱϯϬΨ ϭй ϭϵϵ͕ϬϯϬΨ ϭϭй
ŶǀŝƌŽŶŵĞŶƚĂů>ŝĂďŝůŝƚLJ^ƵďƚŽƚĂů ϭϯϵ͕ϮϴϲΨ ϭϲϭ͕ϬϴϲΨ ϭϰй ϭϳϲ͕ϴϴϲΨ ϭϬй ϭϳϴ͕ϱϯϬΨ ϭй ϭϵϵ͕ϬϯϬΨ ϭϭй
ϱϬ͕ϳϰϬ͕ϯϲϴΨ ϱϭ͕Ϭϯϲ͕ϰϵϲΨ ϭй ϱϬ͕ϱϰϳ͕ϮϮϰΨ Ͳϭй ϱϴ͕ϭϮϳ͕ϭϭϲΨ ϭϯй ϱϵ͕ϳϰϴ͕ϰϲϲΨ ϯй
Ύ džĐůƵĚĞƐŝƚĞŵƐŝŶƚŚŝƐĨƵŶĚĨŽƌŽƚŚĞƌĞƉĂƌƚŵĞŶƚƐ
DƵŶŝĐŝƉĂůKƉĞƌĂƚŝŽŶƐdŽƚĂůƵĚŐĞƚ
MUNICIPAL OPERATIONS
Five Year Revenue Budget Overview
Total Municipal
Operations Revenue
Budget $41,424,971
General Fund,
$1,860,225 5%
Water Fund,
$28,783,679 69%
Sewer Fund,
$3,054,551 7%
Tidelands Fund*,
$1,800,000 4%
Equipment Fund,
$5,292,903 13%
Environmental
Liability, $633,613 2%
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tĂƚĞƌ&ƵŶĚ ΨϮϯ͕ϯϰϭ͕ϯϵϮ ΨϮϰ͕ϵϳϯ͕Ϭϯϰ ϳй ΨϮϳ͕ϱϮϯ͕ϳϲϯ ϭϬй ΨϮϴ͕ϰϰϮ͕ϴϱϱ ϯй ΨϮϴ͕ϳϴϯ͕ϲϳϵ ϭй
^ĞǁĞƌ&ƵŶĚ Ψϯ͕ϭϳϰ͕ϴϰϰ Ψϯ͕ϮϯϬ͕ϬϯϬ Ϯй Ψϯ͕ϯϰϰ͕ϲϴϱ ϰй Ψϯ͕ϬϰϮ͕ϲϭϱ Ͳϵй Ψϯ͕Ϭϱϰ͕ϱϱϭ Ϭй
dŝĚĞůĂŶĚƐ&ƵŶĚΎ Ψϭ͕ϴϬϬ͕ϬϬϬ Ψϭ͕ϴϬϬ͕ϬϬϬ Ϭй Ψϭ͕ϵϮϲ͕Ϯϴϳ ϭϬϬй ΨϮ͕ϬϬϬ͕ϬϬϬ ϰй Ψϭ͕ϴϬϬ͕ϬϬϬ Ϭй
ƋƵŝƉŵĞŶƚ&ƵŶĚ Ψϱ͕ϳϯϱ͕ϬϬϲ Ψϱ͕ϴϳϱ͕ϵϰϮ Ϯй Ψϲ͕ϯϮϳ͕ϲϴϵ ϴй Ψϰ͕ϵϮϮ͕ϱϮϬ ͲϮϮй Ψϱ͕ϮϵϮ͕ϵϬϯ ϴй
ŶǀŝƌŽŶŵĞŶƚĂů>ŝĂďŝůŝƚLJ ΨϱϬϬ͕ϬϬϬ Ψϰϱϱ͕ϬϬϬ ͲϭϬй Ψϱϭϴ͕ϮϬϮ ϭϰй Ψϱϳϰ͕ϬϮϱ ϭϭй Ψϲϯϯ͕ϲϭϯ ϭϬй
dŽƚĂůZĞǀĞŶƵĞ Ψϯϱ͕ϳϭϰ͕ϴϲϳ Ψϯϳ͕ϱϰϳ͕ϴϳϭ ϱй Ψϰϭ͕Ϭϯϰ͕ϴϵϱ ϵй ΨϰϬ͕ϲϳϲ͕ϵϬϮ Ͳϭй Ψϰϭ͕ϰϮϰ͕ϵϳϭ Ϯй
ΎKŝůĂŶĚ'ĂƐKŶůLJ
MUNICIPAL OPERATIONS
Outsourcing – Budget Costs and FTE Positions
FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016
Salaries/Benefits $16,805,35 $18,133,35 $18,788,73 $17,038,71 $16,584,77 $16,172,30 $16,331,38 $15,305,32 $15,569,86
Contracts $5,177,545 $5,196,997 $5,182,926 $5,592,746 $6,155,263 $6,544,693 $7,064,712 $11,860,19 $13,148,32
FTE 186.75 175.50 184.43 162.00 153.00 145.00 132.25 119.25 116.00
$16,805,356
$18,133,350
$18,788,734
$17,038,715 $16,584,777 $16,172,307 $16,331,389
$15,305,325 $15,569,868
$5,177,545 $5,196,997 $5,182,926 $5,592,746 $6,155,263 $6,544,693 $7,064,712
$11,860,193
$13,148,329
186.75
175.50
184.43
162.00 153.00
145.00
132.25
119.25 116.00
-
50.00
100.00
150.00
200.00
250.00
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
Salaries/Benefits Costs, Contract Costs, and Number of Employees
From FY 2008 to FY 2016
MUNICIPAL OPERATIONS
Outsourcing
•Refuse (multiple contracts)
•Street Sweeping
•Carpentry Work
•Electrical Repairs
•Concrete Saw Cutting
•Manufacture of Signs
•Water Meter Reading
•Streetlight Maintenance
•CCTV Sewer Video
•Water Meter Replacement
•Seawall Repair
•Tire Mounting and Balancing
•Since FY 2008, staff has been reduced by 38%
(186.75 FTE’s to 116 FTE’s) and services have
been outsourced including:
MUNICIPAL OPERATIONS
Outsourcing - Continued
•Services Studied for Outsourcing
•Water Valve Replacement: Results – No Cost Savings
•Wastewater Maintenance: Results – No Cost Savings
•Wastewater Lateral Replacement/Maintenance: Results –
No Cost Savings
•Other Reductions in Personnel
•Early Retirement Incentive Program (December 2010)
•Voluntary Separation Incentive Program (June 2013)
•Restructuring of the Department
MUNICIPAL OPERATIONS DEPARTMENT
Operating Budget Overview
Finance Committee
February 11, 2016
MUNICIPAL OPERATIONS
Overview
•Our mission is to provide responsive utility and infrastructure
maintenance services to our community
•We are responsible for:
•City Parks and Trees •Beach Maintenance •Refuse Collection
•Street Maintenance •Sidewalk, Curb, Gutters •Facility Maintenance
•Fleet Maintenance •Water Services •Wastewater Services
•Storm Drains •Streetlights •Street Sweeping
•Graffiti Removal •Oil Wells •Street Signs
•We respond to emergencies 24 hours a day including:
•Storm Flooding, High Surf and High Tides
•Water and Sewer Issues
•Downed Trees
•Road/Sidewalk Issues
•Beach Issues
Item No. 5A1
Implementation of Budget Preparation Framework - Review of Budget, Session 5 - Municipal Operations
Updated Staff Presentation
February 11, 2016
MUNICIPAL OPERATIONS
General Services Organizational Chart
Municipal
Operations Director
– General Svcs
Landscape Manager
(15 FTE)
Parks
Trees
Facilities/Equip
Manager (15 FTE)
Facilities
Equipment
Field Maint Manager
(30 FTE)
Beaches
Asphalt
Concrete
Safety/Contract
Manager
(1 FTE)
Solid Waste
Administration
(2.5 FTE)
MUNICIPAL OPERATIONS
Utilities Organizational Chart
Municipal
Operations Director
– Utilities
Oil & Gas
(Sampson Oil)
Utilities Manager
(18 FTE)
Wastewater
Storm Drains
Streetlights
Street Sweeping
Utilities Manager
(28 FTE)
Water Production
Maintenance &
Repair
Water Systems
Services
Water Quality
(1 FTE)
Recycled Water
Administration
(2.5 FTE)
Municipal Operations Department 116 FTE
CITY OF NEWPORT BEACH
FY 2015-16 Adopted Budget
City Manager 0.94%
City Clerk 0.23%
City Council 0.35%Internal Service 11.64%
CIP* 19.51%
Public Works 3.02%
Community Development
3.26%
Recreation & Senior Svcs
3.55%
Library Svcs 2.34%
Municipal Operations
17.29%
Fire 13.47%
Police 16.30%
Finance 2.27%
City Attorney 0.72%
Human Resources 0.81%
Other 4.30%
* Does Not Include Carryovers
Total City Expenditure Budget $321,051,663
MUNICIPAL OPERATIONS
FY 2015-16 Adopted Budget – By Fund
General Fund, $28,414,397
48%
Tidelands, $857,201 1%
Water Fund, $22,852,628
38%
Wastewater Fund,
$3,388,614 6%
Equipment Fund,
$4,036,596 7%Environmental Liability,
$199,030 0%
Total Municipal Operations Expenditure Budget $59,748,466
MUNICIPAL OPERATIONS
FY 2015-16 Adopted Budget – By Division
Administration, $906,096
1%Facilities Maintenance,
$2,767,672 5%Field Maintenance,
$6,019,304 10%
Ops Support, $2,966,733
5%
Electrical,
$1,073,012 2%
Parks, $7,494,191 13%
Trees, $1,967,528 3%Refuse, $5,219,862 9%
Water, $11,979,733 20%
Water Purchased,
$10,872,895 18%
Wastewater, $3,388,614 6%
Tidelands, $857,201 1%
Equipment, $4,036,596 7%
Environmental
Liability, $199,030
0%
Total Municipal Operations Expenditure Budget $59,748,466
MUNICIPAL OPERATIONS
Five Year Operating Budget Overview
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'ĞŶĞƌĂů&ƵŶĚ ^ĂůĂƌŝĞƐͬĞŶĞĨŝƚƐ ϵ͕ϱϬϬ͕ϵϮϴΨ ϵ͕ϲϴϵ͕ϴϱϲΨ Ϯй ϵ͕ϱϯϴ͕ϱϵϳΨ ͲϮй ϴ͕ϲϬϳ͕ϳϴϰΨ ͲϭϬй ϴ͕ϲϲϮ͕ϭϮϲΨ ϭй
DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϭϯ͕ϰϴϲ͕ϯϭϯΨ ϭϯ͕ϴϭϮ͕ϱϯϰΨ Ϯй ϭϰ͕ϱϴϭ͕ϳϬϭΨ ϲй ϭϴ͕Ϭϯϭ͕ϲϲϵΨ Ϯϰй ϭϵ͕ϳϱϮ͕ϮϳϭΨ ϵй
'ĞŶĞƌĂů&ƵŶĚ^ƵďƚŽƚĂů ϮϮ͕ϵϴϳ͕ϮϰϭΨ Ϯϯ͕ϱϬϮ͕ϯϵϬΨϮй Ϯϰ͕ϭϮϬ͕ϮϵϴΨϯй Ϯϲ͕ϲϯϵ͕ϰϱϰΨϭϬй Ϯϴ͕ϰϭϰ͕ϯϵϳΨϲй
tĂƚĞƌ&ƵŶĚ ^ĂůĂƌŝĞƐͬĞŶĞĨŝƚƐ ϰ͕ϭϭϳ͕ϳϬϳΨ ϯ͕ϲϴϭ͕ϳϲϲΨ ͲϭϮй ϯ͕ϵϳϯ͕ϵϭϮΨ ϴй ϯ͕ϵϮϮ͕ϭϴϲΨ Ͳϭй ϰ͕ϯϱϲ͕ϵϲϮΨ ϭϬй
DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϭϱ͕ϬϮϭ͕ϮϲϴΨ ϭϰ͕ϱϭϴ͕ϰϲϵΨ Ͳϯй ϭϱ͕ϯϬϳ͕ϭϴϱΨ ϱй ϭϲ͕ϳϮϵ͕ϴϵϴΨ ϵй ϭϴ͕ϰϵϱ͕ϲϲϲΨ ϭϬй
tĂƚĞƌ&ƵŶĚ^ƵďƚŽƚĂů ϭϵ͕ϭϯϴ͕ϵϳϱΨ ϭϴ͕ϮϬϬ͕ϮϯϱΨͲϱй ϭϵ͕Ϯϴϭ͕ϬϵϳΨϲй ϮϬ͕ϲϱϮ͕ϬϴϰΨϳй ϮϮ͕ϴϱϮ͕ϲϮϴΨϭϬй
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DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϭ͕ϰϳϳ͕ϭϭϬΨ ϭ͕ϰϮϵ͕ϱϬϵΨ Ͳϯй ϭ͕ϯϲϲ͕ϬϯϲΨ Ͳϰй ϭ͕ϱϳϬ͕ϯϭϱΨ ϭϱй ϭ͕ϴϱϲ͕ϱϭϲΨ ϭϱй
^ĞǁĞƌ&ƵŶĚ^ƵďƚŽƚĂů ϯ͕ϬϱϬ͕ϮϲϮΨ Ϯ͕ϵϵϱ͕ϱϲϴΨͲϮй Ϯ͕ϴϰϱ͕ϵϭϭΨͲϱй ϯ͕ϭϴϲ͕ϴϭϮΨϭϮй ϯ͕ϯϴϴ͕ϲϭϰΨϲй
dŝĚĞůĂŶĚƐ&ƵŶĚ DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϵϳϴ͕ϯϮϱΨ ϴϬϮ͕ϰϲϬΨ ͲϮϮй ϳϱϰ͕ϭϰϳΨ Ͳϲй ϴϱϱ͕ϰϲϬΨ ϭϯй ϴϱϳ͕ϮϬϭΨ Ϭй
dŝĚĞůĂŶĚƐ&ƵŶĚ^ƵďƚŽƚĂů ϵϳϴ͕ϯϮϱΨ ϴϬϮ͕ϰϲϬΨͲϮϮй ϳϱϰ͕ϭϰϳΨͲϲй ϴϱϱ͕ϰϲϬΨϭϯй ϴϱϳ͕ϮϬϭΨϬй
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DĂŝŶƚĞŶĂŶĐĞͬKƉĞƌĂƚŝŽŶƐ ϳϮϯ͕ϬϳϱΨ ϲϲϳ͕ϳϭϳΨ Ͳϴй ϲϳϲ͕ϱϲϲΨ ϭй ϱϴϴ͕ϵϰϴΨ Ͳϭϯй ϲϳϴ͕ϰϬϱΨ ϭϯй
ƋƵŝƉŵĞŶƚWƵƌĐŚĂƐĞƐ Ϯ͕ϰϲϵ͕ϱϬϬΨ ϯ͕ϲϯϯ͕ϱϬϬΨ ϯϮй ϭ͕ϱϯϬ͕ϮϬϬΨ Ͳϱϴй ϱ͕Ϭϰϱ͕ϱϬϬΨ ϮϯϬй Ϯ͕ϯϯϵ͕ϱϬϵΨ Ͳϭϭϲй
ƋƵŝƉŵĞŶƚ&ƵŶĚ^ƵďƚŽƚĂů ϰ͕ϱϴϱ͕ϱϲϱΨ ϱ͕ϱϯϱ͕ϴϰϯΨϭϳй ϯ͕ϱϰϱ͕ϳϳϭΨͲϯϲй ϲ͕ϳϵϯ͕ϯϬϲΨϵϮй ϰ͕Ϭϯϲ͕ϱϵϲΨͲϲϴй
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MUNICIPAL OPERATIONS
Five Year Revenue Budget Overview
Total Municipal
Operations Revenue
Budget $41,424,971
General Fund,
$1,860,225 5%
Water Fund,
$28,783,679 69%
Sewer Fund,
$3,054,551 7%
Tidelands Fund*,
$1,800,000 4%
Equipment Fund,
$5,292,903 13%
Environmental
Liability, $633,613 2%
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MUNICIPAL OPERATIONS
Outsourcing – Budget Costs and FTE Positions
FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016
Salaries/Benefits $16,805,35 $18,133,35 $18,788,73 $17,038,71 $16,584,77 $16,172,30 $16,331,38 $15,305,32 $15,569,86
Contracts $5,177,545 $5,196,997 $5,182,926 $5,592,746 $6,155,263 $6,544,693 $7,064,712 $11,860,19 $13,148,32
FTE 186.75 175.50 184.43 162.00 153.00 145.00 132.25 119.25 116.00
$16,805,356
$18,133,350
$18,788,734
$17,038,715 $16,584,777 $16,172,307 $16,331,389
$15,305,325 $15,569,868
$5,177,545 $5,196,997 $5,182,926 $5,592,746 $6,155,263 $6,544,693 $7,064,712
$11,860,193
$13,148,329
186.75
175.50
184.43
162.00 153.00
145.00
132.25
119.25 116.00
-
50.00
100.00
150.00
200.00
250.00
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
Salaries/Benefits Costs, Contract Costs, and Number of Employees
From FY 2008 to FY 2016
MUNICIPAL OPERATIONS
Outsourcing
•Refuse (multiple contracts)
•Street Sweeping
•Carpentry Work
•Electrical Repairs
•Concrete Saw Cutting
•Manufacture of Signs
•Water Meter Reading
•Streetlight Maintenance
•CCTV Sewer Video
•Water Meter Replacement
•Seawall Repair
•Tire Mounting and Balancing
•Since FY 2008, staff has been reduced by 38%
(186.75 FTE’s to 116 FTE’s) and services have
been outsourced including:
MUNICIPAL OPERATIONS
Outsourcing - Continued
•Services Studied for Outsourcing
•Water Valve Replacement: Results – No Cost Savings
•Wastewater Maintenance: Results – No Cost Savings
•Wastewater Lateral Replacement/Maintenance: Results –
No Cost Savings
•Other Reductions in Personnel
•Early Retirement Incentive Program (December 2010)
•Voluntary Separation Incentive Program (June 2013)
•Restructuring of the Department
CITY OF NEWPORT BEACH
FINANCE COMMITTEE STAFF REPORT
Agenda Item No. 5B
February 11, 2016
TO: HONORABLE CHAIRMAN AND MEMBERS OF THE COMMITTEE
FROM: Finance Department Dan Matusiewicz, Finance Director
(949) 644-3123, Danm@newportbeachca.gov SUBJECT: CALPERS PENSION PLAN UPDATE AND ANALYSIS OF PAYMENT ALTERNATIVES
RECOMMENDATION:
Comment on staff recommendation to authorize a partial “Fresh Start” of the City’s Unfunded Pension Liability. This action will initially increase the City’s minimum pension contribution PERS $6 million over
the next four years but would decrease pension future pension costs by $12.4 million over the next sixteen years. This action would result in a net present value savings to the City of approximately $3
million. Provide staff direction whether the Finance Committee would like explore further the use of benefit trust to prefund pension obligations to CalPERS.
BACKGROUND: The City of Newport Beach’s pension contributions are pre-funded, as opposed to pay-as-you-go
retirement systems like Social Security. In pre-funded systems, the employer and
employee make contributions into a pension trust each year, over the course of an
employee’s working life. That money is invested and earnings on these funds are re-
invested. By the time the employee reaches retirement, the accumulated assets in the trust
are available to pay benefits. The objective of course, is to accumulate sufficient assets to
pay the benefits over the remainder of the employee’s life. To meet this objective, a
pension plan should receive contributions in accordance with an actuarially based funding
policy. The actuarially determined pension
funding plan determines exactly how much the employer and employee should contribute each year to ensure that the benefits being
earned will be securely funded in a systematic fashion.
Plan assets come from three distinct sources including employee contributions, employer contributions
and investment income.
CalPERS Pension Plan Update and Analysis of Payment Alternatives Page 2
Since actuarial assumptions are for the long-term, demographic and economic assumptions can vary from actual experience. There are many moving parts such as mortality experience, retirement rates,
disability incidences, salary growth, investment returns and more. An actuarial plan valuation is, therefore, prepared each year to true-up contribution levels to better match actual experience. DISCUSSION:
Investment losses during the most recent recession revealed an enormous problem with most public agency pension plans. That is, promised pension benefits are proving to be far more expensive than
were previously thought. The spectacular investment earnings achieved during the technology boom of the late nineties and the real estate boom at the early part of this century helped plans achieve funding
levels sometimes 130% of their target funding level and created expectations that favorable investment returns might continue indefinitely. This is significant because high investment returns can significantly
reduce required pension contributions. While the true cost of pension plans were masked by extraordinary investment returns, many public agencies, including Newport Beach, faced increasing
pressure to enhance pension benefits and did so retroactively to include all prior employee service credit. At the time, enhanced retirement benefits appeared almost free, that is, if investment returns continued at
the previous historical pace.
As we know today and as the chart illustrates below, the equities market incurred heavy losses in 2008-2009 and sustained patterns of favorable earnings have not returned.
Unsheltered from high investment earnings, public agencies have become exposed to, and are now
heavily burdened by, the high cost of prior pension promises that are difficult if not impossible to retract.
The most recent actuarial report presents the results of the June 30, 2014, California Public Employees’ Retirement System (CalPERS) valuation of both the Miscellaneous and the Public Safety Plans for the
City of Newport Beach. This report sets the Fiscal Year 2016-2017 minimum required contributions.
As of the latest valuation the combined unfunded pension liability for both Safety and Miscellaneous employee pension plans total $253 million.
What has the City done to address the unfunded liability and to lower pension costs to the
taxpayer?
The City has established two new lower benefit tiers (one for employees who transfer here from other agencies and one for employees brand new to the PERS system).
• Negotiated to eliminate the Employer-Paid Member Contribution (EPMC). This practice
CalPERS Pension Plan Update and Analysis of Payment Alternatives Page 3
previously allowed cities to pay both the City’s expected contribution to PERS and the contribution that PERS indicated that employees (the “members”) should pay.
• Employees are now or will contribute up to 54.8% of the total cost of their pensions. Most employees pay between 15.2% and 43.7%. Each increase must be negotiated under California law, and equates to between 10.5% and 14.6% of their salary being deducted and going to
PERS. Most employee contributions in Newport Beach in 2016 exceed Governor Jerry Brown’s employee contribution goals for 2018.
• Reduced the overall amount of staff at the City (from 833 full-time positions in Fiscal Year 2009-
2010 to 730 in the Fiscal Year 2015-2016 budget). This does not affect the unfunded liability but it can stop additional liability from accruing.
• Accelerated the funding of the City’s unfunded liability. Simply put, this means that the City will invest more dollars earlier to fully fund the unfunded portion of the pension plan by a date certain.
Under the 19-year unfunded liability payment plan, the City will pay down the liability at a net present value cost of $375 million (including interest) and realize present value savings of $47
million from the 30-year plan. Under this plan, the City is estimated to reach an 80% funded status in 2020 (Miscellaneous Plan) and 2024 (Public Safety Plan).
Changes Impacting the Valuation Results
Key Valuation Results
There were two key events that impacted the current balance of our unfunded liability balance, which in
turn will be reflected in our minimum required contribution to PERS. These include the changes to the actuarial assumptions and the experience gain or loss. These events are reflected in the actuarial
valuation as two new amortization bases that supplement the previous fresh start base. Each new base can be compared to a second and third mortgage, each with their own term. These included a change in
actuarial assumption (mortality) and experience gains due to extraordinary investment earnings of 18.4% during Fiscal Year 2013-2014.
Changes in Actuarial Assumptions
The CalPERS Board of Administration approved several changes to the demographic assumptions that
more closely align with actual experience based on the most recent experience study. The most significant of these is mortality improvement to acknowledge the greater life expectancies we are seeing
in our membership and expected continued improvements. The new actuarial assumptions are used to set the Fiscal Year 2016-2017 contribution rates for public agency employers. The increase in liability due
to new actuarial assumptions calculated in this actuarial valuation is amortized over a 20-year period with a 5-year ramp-up or ramp-down in accordance with the CalPERS Board amortization policy. In total, the
change in assumptions increased our unfunded liability $37,323,892 as of June 30, 2014. Rolling this number forward for rate setting purposes, the change in assumption grows to a $44,057,736 amortization
base as of July 1, 2016, (see the table labeled “Current Unfunded Liability Amortization Bases” on page 6).
Experience (Gain)/Loss
Experience gains and losses occur when actual results differ from expected results. Examples include
deviations in expected salary, work longevity, and investment earnings. Changes in liability due to experience gains and losses are amortized over a 30-year period with a 5-year ramp-up or ramp-down
again in accordance with CalPERS Board amortization policy. The net change in experience gains and losses resulted in a $(50,870,741) decrease in our unfunded liability as of June 30, 2014. Rolling this
number forward for rate setting purposes the favorable gain resulted in a $(67,321,034) amortization base as of July 1, 2016, (see the table labeled “Current Unfunded Liability Amortization Bases” on page 6).
CalPERS Pension Plan Update and Analysis of Payment Alternatives Page 4
This represents a credit that will reduce the amount of the minimum required contribution each year for 30 years.
Net Result
The City’s unfunded liability decreased slightly on a year-over-year basis from $258 million to $253
million. The components of the unfunded liability are displayed in the following table.
When combined, the City’s two pension plans are 69.2% funded.
Options for Funding of the Unfunded Accrued Liability (UAL) Faster
It is the City’s policy (Reserve Policy F-2) to: 1) make contributions to the pension plans equaling at least
100% of the minimum required contribution; and 2) make effort at maintaining its UAL within a range that is considered acceptable to actuarial standards. Reserve Policy F-2 further prescribes that the City
Council shall consider increasing the annual CalPERS contribution should the UAL status fall below acceptable actuarial standards.
We believe a funded ratio of 100% is the ultimate target, but 80% is an acceptable funding level.
Optimizing Payment Schedules by Enacting a Partial Fresh Start
The default amortization schedule referred to as the “5 Year Ramp Up/Down” policy reflects the minimum
required contribution required by CalPERS and includes a graduated payment increase to allow the employer to absorb the change smoothly. Unfortunately, postponing contributions to the full payment will
inevitably cost more in the long-run. As the result, the payment does not cover the interest accrual to the principal balance, which grows significantly in the first four years and takes a full eight years for the
principal to reduce below the original balance (compare the circled cells in the chart on page 5).
By combining one or more amortization bases, the policy reverts to another amortization schedule called the “Level Percent of Pay.” Under this methodology the City would pay the fully payment and principal is
declines immediately resulting in significantly less interest and lower payments. Combining one or more amortization basis is referred to as a “Fresh Start” and can be thought of as refinancing a first and second
mortgage under more favorable terms, see tables on pages 5 and 6.
CalPERS Pension Plan Update and Analysis of Payment Alternatives Page 5
20 Year 20 Year Annual
Pmt Diff
Balance Period Payment Balance Period Payment
1 2017 44,057,736$ 18 3,561,837$ 44,057,736$ 20 839,198$ 2,722,639$
2 2018 43,669,075$ 17 3,668,692$ 46,491,967$ 19 1,728,748$ 1,939,945$
3 2019 43,140,474$ 16 3,778,753$ 48,186,461$ 18 2,670,915$ 1,107,838$
4 2020 42,458,115$ 15 3,892,116$ 49,031,181$ 17 3,668,057$ 224,059$
5 2021 41,607,042$ 14 4,008,879$ 48,905,397$ 16 4,722,624$ (713,744)$
6 2022 40,571,076$ 13 4,129,146$ 47,676,782$ 15 4,864,302$ (735,157)$
7 2023 39,332,718$ 12 4,253,020$ 46,209,125$ 14 5,010,231$ (757,211)$
8 2024 37,873,047$ 11 4,380,610$ 44,480,091$ 13 5,160,538$ (779,928)$
9 2025 36,171,611$ 10 4,512,029$ 42,465,537$ 12 5,315,354$ (803,326)$
10 2026 34,206,311$ 9 4,647,390$ 40,139,376$ 11 5,474,815$ (827,425)$
11 2027 31,953,268$ 8 4,786,811$ 37,473,420$ 10 5,639,060$ (852,248)$
12 2028 29,386,692$ 7 4,930,416$ 34,437,225$ 9 5,808,231$ (877,816)$
13 2029 26,478,730$ 6 5,078,328$ 30,997,915$ 8 5,982,478$ (904,150)$
14 2030 23,199,312$ 5 5,230,678$ 27,119,993$ 7 6,161,953$ (931,275)$
15 2031 19,515,978$ 4 5,387,598$ 22,765,144$ 6 6,346,811$ (959,213)$
16 2032 15,393,696$ 3 5,549,226$ 17,892,016$ 5 6,537,215$ (987,989)$
17 2033 10,794,662$ 2 5,715,703$ 12,455,988$ 4 5,386,666$ 329,038$
18 2034 5,678,095$ 1 5,887,174$ 7,805,173$ 3 4,161,199$ 1,725,975$
19 2035 -$ 4,076,138$ 2 2,857,357$ (2,857,357)$
20 2036 -$ 1,419,278$ 1 1,471,539$ (1,471,539)$
Sum of Payments $83,398,407 $89,807,292
NPV @ 3%$62,245,699 $65,180,425
Sum Difference $6,408,884
NPV Difference @ 3%$2,934,726
Year
Amortization Comparison - Mortality Assumption Change
Level % of Pay Amortization 5 Yr. Ramp Up/Down
CalPERS Pension Plan Update and Analysis of Payment Alternatives Page 6
By combining or “refinancing” the Assumption Change base with the Previous “Fresh Start” base
6/30/2013, the payment would start out higher but remain lower than the default payment schedule for most of the term of the loan. Under this plan, the Experience Gain Base is left for future use to offset
lower than expected investment returns.
Current Unfunded Liability Amortization Bases
Unfunded Roll 2016-17 Pmt 2016-17 Pmt
Amort Liability Forward Default Level % of Pay
Year Event Period Amort Type 6/30/2014 7/1/2016 Amortizaion Amortization
6/30/2013 Previous Fresh Start 18 Level % of Pay 266,113,844 271,346,480 21,936,942 21,936,942
6/30/2014 Assumption Change 20 5 Yr Ramp Up/Down 37,323,892 44,057,736 839,198 3,326,598
6/30/2014 Experience Gain 30 5 Yr Ramp Up/Down (50,870,741) (67,321,034) (946,872) (4,042,664)
252,566,995 248,083,182 21,829,268 21,220,876
B
Proposed Partial Fresh Start Incorporating Assumption Change Base Into Fresh Start Base
6/30/2014 Partial Fresh Start 18 Level % of Pay 303,437,736 315,404,216 N/A 25,498,779
6/30/2014 Experience Gain 30 5 Yr Ramp Up/Down (50,870,741) (67,321,034) N/A (946,872)
252,566,995 248,083,182 - 24,551,907
A
Payment Difference 2,722,639
(A-B)
CalPERS Pension Plan Update and Analysis of Payment Alternatives Page 7
Another Potential Strategy – Pension Benefit Trusts
Committee members asked to explore the option of setting up a Pension Benefit Trust. Under this
strategy, some of the City’s reserves could be carved out and placed in an IRC Section 115 Benefit Trust. The trust would be eligible to purchase equity securities that have a have greater investment return
opportunities, but carry a higher degree of risk.
The City could pay an annual amount in excess of the CalPERS-required annual required contribution, or it could contribute periodically, for instance, if and when it experiences budget savings or revenue
surpluses at the end of the fiscal year. The amount that it contributes could be paid either directly to CalPERS, or into an irrevocable trust, known as a Section 115 Trust. This type of trust acts as a pension
“reserve” or “stabilization” fund and can be financially managed by such entities as the Public Agency Retirement Services (PARS), the PFM Group (PFM), CalPERS and likely others.
Potential benefits of using a Section 115 Trust:
• Trust assets can be accessed to pay CalPERS at any time to reduce volatility and offset
unexpected rate increases (rate stabilization).
• Provides access to a broader universe of investments that the City can undertake on its own,
including stocks and longer-term bonds.
• Contributions can offset pension liability on the balance sheet.
• Allows the City to maintain control and investment oversight of assets.
• Diversifies investment assets and strategies.
Potential limitations of using a Section 115 Trust:
• The Trust can only be used to pay CalPERS directly or to reimburse the City for CalPERS
contributions, thereby constraining the City’s ability to use committed funds for operating needs.
• The Trust would not likely have a material impact on overall pension asset diversification or
investment return relative to the $550 million of pension assets already at CalPERS.
• In the event of an economic downturn, when the reserve funds might need to be accessed, the
market value of the trust portfolio is also likely to be negatively impacted by the downturn.
• There would be an additional layer of administrative expenses for the trust and investment
advisor services. Due to the scale of the CalPERS investment portfolio, our cost to administer
these funds would far exceed CalPERS administrative expenses.
Summary
It is clear that the enacting a partial fresh start is more cost effective than the default option resulting in a
present value savings to the City of $3 million net of the initially higher cash flows. Staff recommends the committee strongly consider the partial fresh start option.
However, using cash now to pay off the UAL also has an opportunity cost. What services, programs,
facilities, or master plan funding might be foregone due to the commitment of cash for this purpose?
It is less clear whether a pension benefit trust would have any significant marginal benefit but would require some time and expense to administer. Staff will defer to the Committee whether any further
consideration of pension benefit trusts are desired.
CalPERS Pension Plan Update and Analysis of Payment Alternatives Page 8
The Committee may wish to weigh the proposed strategies and tactics against other budget opportunities
and strategies as we commence the Finance Committee budget review, scheduled for March 10.
The full actuarial valuations can be reviewed at: www.newportbeachca.gov/pensions
Prepared by: Submitted by:
/s/ Steve Montano _____________________________
/s/ Dan Matusiewicz _____________________________
Steve Montano Deputy Finance Director Dan Matusiewicz Finance Director
Attachment:
A. CalPERS 20-Year Projection - Default vs. Partial Fresh Start Payment Options
ATTACHMENT A
CalPERS 20-Year Projection - Default vs. Partial Fresh Start Payment Options
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9
,
3
0
9
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2
3
5
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,
5
4
6
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5
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1
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8
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6
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2,722,639
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1,939,945
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1,107,838
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9
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224,059
5
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s
CALPERS ACTUARIAL VALUATION - June 30, 2014
MISCELLANEOUS PLAN OF THE CITY OF NEWPORT BEACH
CalPERS ID: 1545983430
Page 14
Schedule of Amortization Bases
There is a two-year lag between the Valuation Date and the Contribution Fiscal Year.
The assets, liabilities and funded status of the plan are measured as of the valuation date; June 30, 2014.
The employer contribution rate determined by the valuation is for the fiscal year beginning two years after the valuation date; Fiscal Year 2016-17.
This two-year lag is necessary due to the amount of time needed to extract and test the membership and financial data, and due to the need to provide public agencies
with their employer contribution rates well in advance of the start of the fiscal year.
The Unfunded Liability is used to determine the employer contribution and therefore must be rolled forward two years from the valuation date to the first day of the fiscal year for which the contribution is being determined. The Unfunded Liability is rolled forward each year by subtracting the expected Payment on the Unfunded
Liability for the fiscal year and adjusting for interest. The Expected Payment on the Unfunded Liability for a fiscal year is equal to the Expected Employer Contribution for
the fiscal year minus the Expected Normal Cost for the year. The Employer Contribution Rate for the first fiscal year is determined by the actuarial valuation two years
ago and the rate for the second year is from the actuarial valuation one year ago. The Normal Cost Rate for each of the two fiscal years is assumed to be the same as
the rate determined by the current valuation. All expected dollar amounts are determined by multiplying the rate by the expected payroll for the applicable fiscal year,
based on payroll as of the valuation date. Amounts for Fiscal 2016-17
Reason for Base
Date
Established
Amorti-zation
Period
Balance
6/30/14
Expected Payment
2014-15
Balance
6/30/15
Expected Payment
2015-16
Balance
6/30/16
Scheduled Payment for
2016-17
Payment as Percentage of
Payroll
FORCED FS OLD METHOD 06/30/13 18 $97,814,567 $4,379,082 $100,610,330 $7,850,319 $100,016,721 $8,085,828 19.529%
ASSUMPTION CHANGE 06/30/14 20 $15,300,917 $(162,746) $16,617,224 $(167,629) $18,037,317 $343,569 0.830%
(GAIN)/LOSS 06/30/14 30 $(24,484,359) $(48,938) $(26,269,946) $(191,255) $(28,041,895) $(394,410) (0.953%)
TOTAL $88,631,125 $4,167,398 $90,957,608 $7,491,435 $90,012,143 $8,034,987 19.406%
1
Item No. 5B1
CalPERS Pension Plan Update and Analysis of Payment Alternatives
Additional Materials Received
February 11, 2016
CALPERS ACTUARIAL VALUATION - June 30, 2014
SAFETY PLAN OF THE CITY OF NEWPORT BEACH
CalPERS ID: 1545983430
Page 14
Schedule of Amortization Bases
There is a two-year lag between the Valuation Date and the Contribution Fiscal Year.
The assets, liabilities and funded status of the plan are measured as of the valuation date; June 30, 2014.
The employer contribution rate determined by the valuation is for the fiscal year beginning two years after the valuation date; Fiscal Year 2016-17.
This two-year lag is necessary due to the amount of time needed to extract and test the membership and financial data, and due to the need to provide public agencies
with their employer contribution rates well in advance of the start of the fiscal year.
The Unfunded Liability is used to determine the employer contribution and therefore must be rolled forward two years from the valuation date to the first day of the fiscal year for which the contribution is being determined. The Unfunded Liability is rolled forward each year by subtracting the expected Payment on the Unfunded
Liability for the fiscal year and adjusting for interest. The Expected Payment on the Unfunded Liability for a fiscal year is equal to the Expected Employer Contribution for
the fiscal year minus the Expected Normal Cost for the year. The Employer Contribution Rate for the first fiscal year is determined by the actuarial valuation two years
ago and the rate for the second year is from the actuarial valuation one year ago. The Normal Cost Rate for each of the two fiscal years is assumed to be the same as
the rate determined by the current valuation. All expected dollar amounts are determined by multiplying the rate by the expected payroll for the applicable fiscal year,
based on payroll as of the valuation date. Amounts for Fiscal 2016-17
Reason for Base
Date
Established
Amorti-zation
Period
Balance
6/30/14
Expected Payment
2014-15
Balance
6/30/15
Expected Payment
2015-16
Balance
6/30/16
Scheduled Payment for
2016-17
Payment as Percentage of
Payroll
FORCED FS OLD METHOD 06/30/13 18 $168,299,277 $8,270,565 $172,346,617 $13,447,683 $171,329,759 $13,851,114 42.384%
ASSUMPTION CHANGE 06/30/14 20 $22,022,975 $(261,221) $23,945,538 $(269,058) $26,020,419 $495,629 1.517%
(GAIN)/LOSS 06/30/14 30 $(26,386,382) $7,722,133 $(36,371,839) $173,040 $(39,279,139) $(552,462) (1.691%)
TOTAL $163,935,870 $15,731,477 $159,920,316 $13,351,665 $158,071,039 $13,794,281 42.210%
2
AB
C
D
Cu
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Un
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2016 ‐17 Pmt
2
0
1
6
‐17 Pmt
Am
o
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t
Li
a
b
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t
y
F
o
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a
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d
Default
L
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l
% of Pay
Ye
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t
P
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A
m
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p
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m
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11
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P
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% of
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6
6
,
1
1
3
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8
4
4
27
1
,
3
4
6
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0
21,936,942
21,936,942
22
n
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2
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p
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3
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3
2
3
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8
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5
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839,198
3,326,598
3L
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(946,872)
(4,042,664)
4
25
2
,
5
6
6
,
9
9
5
24
8
,
0
8
3
,
1
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21,829,268
21,220,876 B
Pr
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p
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1
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1
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% of
Pa
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3
0
3
,
4
3
7
,
7
3
6
31
5
,
4
0
4
,
2
1
6
N/A 25,498,779
6L
o
n
g
Te
r
m
Re
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e
i
v
a
b
l
e
6
/
3
0
/
2
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3
0
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D
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(
5
0
,
8
7
0
,
7
4
1
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(6
7
,
3
2
1
,
0
3
4
)
N/A (946,872)
25
2
,
5
6
6
,
9
9
5
24
8
,
0
8
3
,
1
8
2
‐
24,551,907 A
7
Pa
y
m
e
n
t
Difference 2,722,639 (A ‐B)
Pa
r
t
i
a
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Fr
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s
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St
a
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Pr
o
p
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a
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3
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Ye
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20
Ye
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Dif f
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1
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1
7
44
,
0
5
7
,
7
3
6
$
1
8
3
,
5
6
1
,
8
3
7
$
4
4
,
0
5
7
,
7
3
6
$
2
0
8
3
9
,
1
9
8
$
2
,
7
2
2
,
6
3
9
$
2
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0
1
8
43
,
6
6
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,
0
7
5
$
1
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3
,
6
6
8
,
6
9
2
$
4
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,
4
9
1
,
9
6
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$
1
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1
,
7
2
8
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7
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$
1
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5
$
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1
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1
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4
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4
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1
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7
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1
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1
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8
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,
4
7
8
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As
s
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% of
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r
t
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t
i
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.
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m
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Up
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Co
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i
b
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t
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o
n
s
N
e
t
City CostPartial Fresh Start vs. Default Net City Cost
1
2
0
1
7
1
5
,
5
4
6
,
4
3
3
22
,
3
8
0
,
5
1
1
(8
,
6
1
7
,
7
0
9
)
29
,
3
0
9
,
2
3
5
15
,
5
4
6
,
4
3
3
25
,
1
0
3
,
1
5
0
(8
,
6
1
7
,
7
0
9
)
32,031,874 2,722,639
2
2
0
1
8
1
6
,
0
1
2
,
8
2
6
22
,
9
4
1
,
0
2
1
(8
,
8
7
6
,
2
4
0
)
30
,
0
7
7
,
6
0
7
16
,
0
1
2
,
8
2
6
24
,
8
8
0
,
9
6
6
(8
,
8
7
6
,
2
4
0
)
32,017,552 1,939,945
3
2
0
1
9
1
6
,
4
9
3
,
2
1
1
23
,
5
1
5
,
0
2
0
(9
,
1
4
2
,
5
2
7
)
30
,
8
6
5
,
7
0
3
16
,
4
9
3
,
2
1
1
24
,
6
2
2
,
8
5
8
(9
,
1
4
2
,
5
2
7
)
31,973,541 1,107,838
4
20
2
0
1
6
,
9
8
8
,
0
0
7
24
,
1
0
2
,
8
1
1
(9
,
4
1
6
,
8
0
3
)
31
,
6
7
4
,
0
1
5
16
,
9
8
8
,
0
0
7
24
,
3
2
6
,
8
7
0
(9
,
4
1
6
,
8
0
3
)
31,898,074 224,059
5
2
0
2
1
1
7
,
4
9
7
,
6
4
7
24
,
7
0
4
,
7
0
7
(9
,
6
9
9
,
3
0
7
)
32
,
5
0
3
,
0
4
7
17
,
4
9
7
,
6
4
7
23
,
9
9
0
,
9
6
2
(9
,
6
9
9
,
3
0
7
)
31,789,302 (713,744)
6
2
0
2
2
1
8
,
0
2
2
,
5
7
7
25
,
4
4
5
,
8
4
8
(9
,
9
9
0
,
2
8
7
)
33
,
4
7
8
,
1
3
8
18
,
0
2
2
,
5
7
7
24
,
7
1
0
,
6
9
1
(9
,
9
9
0
,
2
8
7
)
32,742,981 (735,157)
7
2
0
2
3
1
8
,
5
6
3
,
2
5
4
26
,
2
0
9
,
2
2
3
(1
0
,
2
8
9
,
9
9
5
)
34
,
4
8
2
,
4
8
2
18
,
5
6
3
,
2
5
4
25
,
4
5
2
,
0
1
2
(1
0
,
2
8
9
,
9
9
5
)
33,725,271 (757,211)
8
2
0
2
4
1
9
,
1
2
0
,
1
5
2
26
,
9
9
5
,
5
0
0
(1
0
,
5
9
8
,
6
9
5
)
35
,
5
1
6
,
9
5
7
19
,
1
2
0
,
1
5
2
26
,
2
1
5
,
5
7
2
(1
0
,
5
9
8
,
6
9
5
)
34,737,029 (779,928)
9
2
0
2
5
1
9
,
6
9
3
,
7
5
6
27
,
8
0
5
,
3
6
5
(1
0
,
9
1
6
,
6
5
6
)
36
,
5
8
2
,
4
6
5
19
,
6
9
3
,
7
5
6
27
,
0
0
2
,
0
4
0
(1
0
,
9
1
6
,
6
5
6
)
35,779,140 (803,326)
10
2
0
2
6
20
,
2
8
4
,
5
6
9
28
,
6
3
9
,
5
2
6
(1
1
,
2
4
4
,
1
5
6
)
37
,
6
7
9
,
9
3
9
20
,
2
8
4
,
5
6
9
27
,
8
1
2
,
1
0
1
(1
1
,
2
4
4
,
1
5
6
)
36,852,514 (827,425)
11
‐15
2
0
2
7
‐31
1
1
0
,
9
2
4
,
3
3
7
15
6
,
6
1
2
,
6
6
8
(6
1
,
4
8
7
,
6
5
2
)
20
6
,
0
4
9
,
3
5
3
11
0
,
9
2
4
,
3
3
7
15
2
,
0
8
7
,
9
6
7
(6
1
,
4
8
7
,
6
5
2
)
201,524,652 (4,524,701)
16
‐20
2
0
3
2
‐36
1
2
8
,
5
9
1
,
7
0
8
89
,
5
4
6
,
2
1
6
(7
1
,
2
8
1
,
0
4
0
)
14
6
,
8
5
6
,
8
8
3
12
8
,
5
9
1
,
7
0
8
86
,
2
8
4
,
3
4
4
(7
1
,
2
8
1
,
0
4
0
)
143,595,011 (3,261,872)
To
t
a
l
4
1
7
,
7
3
8
,
4
7
7
49
8
,
8
9
8
,
4
1
7
(2
3
1
,
5
6
1
,
0
6
8
)
68
5
,
0
7
5
,
8
2
5
41
7
,
7
3
8
,
4
7
7
49
2
,
4
8
9
,
5
3
2
(2
3
1
,
5
6
1
,
0
6
8
)
678,666,941 (6,408,884)
1
N
P
V
@
3
%
3
1
0
,
9
2
8
,
6
6
0
37
5
,
4
4
1
,
3
9
5
(1
7
2
,
3
5
4
,
1
8
0
)
51
4
,
0
1
5
,
8
7
5
31
0
,
9
2
8
,
6
6
0
37
2
,
5
0
6
,
6
6
9
(1
7
2
,
3
5
4
,
1
8
0
)
511,081,149 (2,934,726)
Ca
l
P
E
R
S
20
‐Ye
a
r
Pr
o
j
e
c
t
i
o
n
‐
De
f
a
u
l
t
vs
.
Pa
r
t
i
a
l
Fr
e
s
h
St
a
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y
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n
t
Op
t
i
o
n
s
6
CITY OF NEWPORT BEACH
FINANCE COMMITTEE STAFF REPORT
Agenda Item No. 5C
February 11, 2016 TO: HONORABLE CHAIRMAN AND MEMBERS OF THE COMMITTEE
FROM: Finance Department
Dan Matusiewicz, Finance Director
(949) 644-3123, danm@newportbeachca.gov SUBJECT: FINANCE COMMITTEE CHARTER REVIEW AND UPDATE
DISCUSSION:
The resolution authorizing the purpose and responsibilities of the Finance Committee was last updated by Resolution No. 2015-40, as adopted May 26, 2015.
Staff reviews this resolution with the Finance Committee on an annual basis and welcomes any
discussion or consideration for updating. It is also a good time to reflect on the past year and to consider changes to the proposed work plan. Doing so will allow for any necessary course corrections and will
help the Finance Committee fulfill its mission. Any changes to the resolution will require formal City Council approval.
Prepared and Submitted by:
/s/ Steve Montano
_____________________________ Steve Montano
Deputy Finance Director
Attachment:
A. Resolution No. 2015-40 (Adopted May 26, 2015), A Resolution of the City Council of
the City of Newport Beach Amending the Membership, Duties and Responsibilities of the Finance Committee
ATTACHMENT A
Resolution No. 2015-40 (Adopted May 26, 2015), A Resolution of the City Council of the City of Newport Beach Amending the Membership, Duties and
Responsibilities of the Finance Committee
FINANCE COMMITTEE
AUTHORIZATION: Established by Resolution No. 94-110 adopted on December
12, 1994. Modified by Resolution No. 96-100 adopted on
December 9, 1996. Disbanded by Resolution No. 98-32
adopted on May 11, 1998. Re-established by Resolution
No. 2000-103 adopted on December 12, 2000. Duties and
membership amended by Resolution No. 2007-21 adopted
on April 10, 2007. Purpose and responsibilities amended by
Resolution No. 2013-32 adopted on April 9, 2013.
Membership, qualifications and term of members, and
purpose and responsibilities amended by Resolution No.
2015-5 adopted on January 13, 2015. Administrative
practices amended by Resolution No. 2015-40 adopted on
May 26, 2015.
MEMBERSHIP: Seven (7) total. Three (3) Council Members appointed by the
Mayor subject to full City Council approval. Four (4) Citizen
Advisors appointed by the Council Members not on the
Committee subject to approval of the full City Council.
Citizen Advisors have equal voting status. The Mayor shall
appoint the chairperson subject to confirmation of the full
City Council.
Staff support shall be provided primarily by the City
Manager and the Finance Director and by other staff as
necessary.
Meetings shall be held as required by the business needs of
the Finance Committee in the City Council Chambers or
such other locations as allowed by the Ralph M. Brown Act,
on weeknights or weekdays (M-Th) at a time that is
convenient for the Finance Committee and the public to
encourage public participation.
TERM OF COUNCIL
MEMBERS: Indefinite pending City Council action.
TERM OF APPOINTED
MEMBERS: Appointed Annually.
Section V – Page 4 05-26-15
QUALIFICATIONS OF
APPOINTED MEMBERS: A. Must be a resident of the city of Newport Beach;
B. Must be a registered voter in Newport Beach;
C. Must be appointed by a City Council Member; and
D. Recommended, but not required, that the appointee be
a CPA, CFA or Business/Finance major or other such
designation as may be appropriate.
PURPOSE &
RESPONSIBILITIES: A. Review and monitor events and issues which may
affect the financial status of the City;
B. Make recommendations to the City Council regarding
amendments to financial and budgetary policies;
C. In accordance with Sections 504 & 1101 of the City
Charter, review the City Manager’s proposed budget
and give recommendations to the City Manager in
advance of the budget’s presentation to the City
Council. The Committee’s recommendations shall be
provided in writing to the City Council along with the
City Manager’s presented budget;
D. Recommend for Council approval, and manage an
on-going process for measuring and setting goals
designed to maximize the City’s revenues consistent
with existing taxation structures and inter-
governmental funding opportunities, fee generation
consistent with market rate charges for City provided
services and market rate fees for utilization of City
owned assets. Recommend to Council major
initiatives to accomplish identified goals;
E. Recommend for Council approval, and manage an
on-going process for measuring and setting goals
designed to minimize the City’s cost to provide core
services and required activities, consistent with the
desired service level for residents and other internal
Section V – Page 5 05-26-15
and external customers. Recommend to Council
major initiatives to accomplish identified goals;
F. Review with staff on an annual basis the timing,
means of financing, and fiscal impacts associated with
funding the high-priority projects designated in the
Facilities Financing Plan. After approval by the City
Council, identify, review and annually recommend to
Council the most advantageous methods to fund the
City Council’s approved Facilities Financing Plan;
G. Identify, review and annually recommend to Council
the most advantageous methods to fund the City’s
long term compensation and benefit program
liabilities;
H. Review and recommend to Council policies related to
the setting of funding goals for reserves, and review
on-going progress related thereto;
I. Review the structure and documentation of any
proposed debt financing to assess the risk associated
with debt usage;
J. Conduct audit conference meeting(s) with the
auditors to provide independent review and
oversight of the City of Newport Beach’s financial
reporting processes, framework of internal control,
and to provide a forum in which auditors can
candidly discuss concerns in the absence of staff; and
K. Recommend for Council approval and monitor and
review activities related to Investment Guidelines for
City Reserve and investment funds.
Section V – Page 6 05-26-15
CITY OF NEWPORT BEACH
FINANCE COMMITTEE STAFF REPORT
Agenda Item No. 5D February 11, 2016 TO: HONORABLE CHAIRMAN AND MEMBERS OF THE COMMITTEE
FROM: Finance Department
Dan Matusiewicz, Finance Director (949) 644-3123, danm@newportbeachca.gov
SUBJECT: WORK PLAN OVERVIEW
DISCUSSION:
Staff will present and seek approval of the revised Finance Committee agenda topics scheduled
for the year. Proposed changes include additional committee meetings to review the entirety of
the proposed Fiscal Year 2016-2017 budget. The work plan represents the planned topics of discussion; however, is subject to change based on the availability of information and the need
to schedule other topics as they arise.
Prepared and submitted by:
/s/Steve Montano
Steve Montano Deputy Finance Director
Attachment:
A. Revised Finance Committee 2016 Work Plan
ATTACHMENT A
Revised Finance Committee 2016 Work Plan
Updated February 4, 2016
Scheduled Date Agenda Title Agenda Description
Thursday, January 14, 2016 Semi-Annual Investment Portfolio Review Staff and/or one or more investment advisors will describe the performance of the City's investment portfolio.Implementation of Budget Preparation Framework - Review of
Operating Budget, Session 4 (Public Works Department)
The goal of this presentation will be to familiarize members of the Finance
Committee with the elements of the Fiscal Year 2015-2016 Public Works Department budget, provide opportunity for questions, and to gain clarity in
the funding allocations for departmental programs.Review of Facilities Financial Planning Tool (FFPT) Staff will present the timing, means of financing, and fiscal impacts associated with funding high-priority capital projects approved by the City
Council. Work Plan Overview Staff will present and seek approval of the tentative Finance Committee
agenda topics scheduled for the calendar year. The work plan represents the planned topics of discussion; however, is subject to change based on
the availability of information and the need to schedule other topics as they arise.Issuance of Multi-Family Housing Revenue Bonds for the
Uptown Newport Project by the California Statewide
Communities Development Authority to TPG/TSG Venture I
Acquisition, LLC
The California Statewide Communities Development Authority (CSCDA) is
authorized to issue bonds, notes, and other evidences of indebtedness to
public entities and private developers in order to promote economic
development, including the provisions and maintenance of multi-family
housing. TPG/TSG Venture I Acquisition, LLC (the borrower also known as
the Shopoff and Picerne Real Estate Joint Venture Investment Group) is
seeking financing from CSCDA for the acquisition, construction and
development of the multifamily rental housing projects collectively known as the Uptown Newport Village. The law requires a public hearing be held to
allow members of the public and the governing board the ability to comment and approve or disapprove the issuance of bonds for the project. Any project
not approved by the local jurisdiction will not be financed through CSCDA. As the Program Participant, the City of Newport Beach will not incur any
liability of this CSCDA financing. Year-End Closing Results Staff will present the preliminary year-end closing results for Fiscal Year 2014-2015.Quarterly ERP Update Staff will provide the Committee with a progress report on the Enterprise
Resource Plan project to receive and file.
Thursday, February 11, 2016 Implementation of Budget Preparation Framework - Review of
Operating Budget, Session 5 (Municipal Operations Department)
The goal of this presentation will be to familiarize members of the Finance
Committee with the elements of the Fiscal Year 2015-2016 Municipal Operations Department budget, provide opportunity for questions, and to
gain clarity in the funding allocations for departmental programs.
Review of Public Employees Retirement System (PERS)
Valuation
Staff will summarize the results from our latest actuarial valuation and
financial options to manage the current obligation. Discussion will include fresh start options as well as the California Employers' Benefit Trust
(CERBT) Fund, which is a Section 115 trust fund dedicated to prefunding Other Post-Employment Benefits (OPEB) for all eligible California public
agencies.
Budget Amendments Staff will report on the budget amendments for the prior quarter. All budget
amendments are in compliance with City Council Policy F-3, Budget Adoption and Administration.Finance Committee Charter Review and Update The resolution authorizing the purpose and responsibilities of the Finance Committee was last updated by Resolution No. 2015-5, as adopted January
13, 2015. Staff reviews this resolution with the Finance Committee on an annual basis and welcomes any discussion or consideration for updating.
Work Plan Overview Staff will present and seek approval of the revised Finance Committee
agenda topics scheduled for the calendar year. Proposed changes include
additional committee meetings to review the entirety of the proposed FY 17 budget. The work plan represents the planned topics of discussion;
however, is subject to change based on the availability of information and the need to schedule other topics as they arise.
Thursday, March 10, 2016 Quarterly ERP Update Staff will provide the Committee with a progress report on the Enterprise
Resource Plan project to receive and file.
FY 2014-2015 Audit Review (with Auditor) The City’s external audit firm, White Nelson Diehl Evans LLP will meet with
the Finance Committee to discuss the audit findings for the fiscal year ending 6/30/2015. The committee will have an opportunity to discuss any
potential areas of concern and the auditors can discuss any changes in accounting standards or disclosures that were relevant for the audit year.Financial Policy Update (Optional) Review and discuss any proposed Financial Policy updates as necessary.
Proposed FY 2016-2017 Budget Overview # 1 Staff will provide an overview of the Proposed FY 2016-2017 Budget Assumptions.
Thursday, April 28, 2016**Special Meeting Date**Proposed FY 2016-2017 Budget Overview # 2 Staff will provide an overview of the Proposed FY 2016-2017 Operating Budget and or CIP.
Thursday May 5, 2016
**Special Meeting Date**
Proposed FY 2016-2017 Budget Overview # 3 (Optional) Staff will provide an overview of the Proposed FY 2016-2017 Operating
Budget and or CIP.
City of Newport Beach Finance Committee Work Plan 2016
February
March
May
January
April
I:\Users\FIN\Shared\Admin\Finance Committee\Workplan\2016\2016 FC Workplan ‐ Dates Updated 1
Updated February 4, 2016
Scheduled Date Agenda Title Agenda DescriptionCity of Newport Beach Finance Committee Work Plan 2016
Thursday, May 12, 2016 Proposed FY 2016-2017 Budget Overview # 4 Staff will provide an overview of the Proposed FY 2016-2017 Operating
Budget and or CIP.Review Staff Recommendation on the Selection of a Certified
Public Accounting Audit Firm
Staff will recommend the selection of a certified public accountant firm to
perform the annual audit. The selection will be based on the evaluation results generated from a Request for Proposals process.Friday May 13, 2016
**Special Meeting Date**
Proposed FY 2016-2017 Budget Overview # 5 (Optional) Staff will provide an overview of the Proposed FY 2016-2017 Operating Budget and or CIP.
Thursday, June 16, 2016 Annual Fee Schedule Update The purpose of this meeting is to review staff’s recommendation to revise
the Master Fee Schedule according to CPI and to review the specific changes recommended for departmental related fees.Audit Entrance Conference (Optional) Auditors will contact members of the Finance Committee individually to discuss the work plan for the fiscal year ending 6/30/2016 CAFR audit.
Alternatively, the auditor may request an audience with the Finance Committee as a whole, in which case a meeting may be convened during
this month. The committee will have an opportunity to discuss any potential areas of concern they wish the auditors to review and the auditors can
discuss any changes in accounting standards or disclosures that may be relevant for the audit yearFinancial Policy Update (Optional)Review and discuss any proposed Financial Policy updates as necessary.Quarterly ERP Update Staff will provide the Committee with a progress report on the Enterprise
Resource Plan project to receive and file.Budget Amendments Staff will report on the budget amendments for the prior quarter. All budget
amendments are in compliance with City Council Policy F-3, Budget
Adoption and Administration.
Thursday, July 14, 2016 Proposed Committee Recess
Thursday, August 11, 2016 Proposed Committee Recess
Thursday, September 15, 2016 Semi-Annual Investment Performance Review Staff and/or one or more investment advisors will describe the performance
of the City's investment portfolio.Investment Policy Review Annual review of Investment Policy.
Quarterly ERP Update Staff will provide the Committee with a progress report on the Enterprise Resource Plan project to receive and file.Budget Amendments Staff will report on the budget amendments for the prior quarter. All budget
amendments are in compliance with City Council Policy F-3, Budget Adoption and Administration.
Thursday, October 13, 2016 Review of Post Employment Retiree Insurance Actuarial
Valuation (AKA OPEB)
The City's OPEB actuary will review the City's latest OPEB valuation and
liability.Review of Cloud-Based Business Intelligence Software Business intelligence software delivers critical financial information and
analytics to internal decision makers and members of the community. Staff
will demonstrate the functionality of the proposed software solution and seek
input from the Committee on its various configuration options.Prepare Budget Guidance in preparation for the FY 2017-2018
Budget
Staff will seek guidance and input from the Committee regarding potential
areas of budget process improvement prior to the preparation of the 2017-18 annual budget.
Thursday, November 10, 2016 Review of Public Employees Retirement System (PERS)
Valuation
Staff will summarize the results from the latest PERS actuarial valuation and
financial options to manage the current obligation.Finalize Budget Guidance in preparation for the FY 2017-2018
Budget
Staff will seek guidance and input from the Committee regarding potential
areas of budget process improvement prior to the preparation of the 2017-18 annual budget.
Thursday, December 15, 2016 Year-End Closing Results Staff will present the preliminary year-end closing results for Fiscal Year 2015-2016.Quarterly ERP Update Staff will provide the Committee with a progress report on the Enterprise Resource Plan project to receive and file.Budget Amendments Staff will report on the budget amendments for the prior quarter. All budget
amendments are in compliance with City Council Policy F-3, Budget Adoption and Administration.
September
November
December
June
July
August
October
I:\Users\FIN\Shared\Admin\Finance Committee\Workplan\2016\2016 FC Workplan ‐ Dates Updated 2
CITY OF NEWPORT BEACH
FINANCE COMMITTEE STAFF REPORT
Agenda Item No. 5E February 11, 2016 TO: HONORABLE CHAIR AND MEMBERS OF THE COMMITTEE
FROM: Finance Department
Dan Matusiewicz, Finance Director (949) 644-3123 or danm@newportbeachca.gov
SUBJECT: BUDGET AMENDMENTS
EXECUTIVE SUMMARY
The purpose of this memorandum is to report on the budget amendments for the first two quarters of Fiscal Year 2015-2016. All budget amendments are in compliance with City Council
Policy F-3, Budget Adoption and Administration.
DISCUSSION
The Finance Committee requested that staff provide a quarterly report of budget amendments.
City Council Policy F-3, Budget Adoption and Administration, identifies how appropriations can be transferred, amended or reduced.
Date Amount
Amendment
Type Department Explanation
07/01/15 18,618 City Manager Police
Roll forward purchase of second Police canine from FY
2014-15 Elks Donation
07/14/15 40,000 Council CIP - Asessment District #116 Advance of General Funds to initiate work
07/28/15 347,597 Council CDD - Building
Contract for building inspections, civil enineer and permit
specialist
08/11/15 363,740 Council OTS Grant - Traffic Enforcement
Increase revenue & expenditures for Office of Traffic Safety
Grant
08/11/15 11,364 Council Library
Increase revenue & expenditures from Newport Beach
Library Foundation for library materials & literacy services
8/13/2015 11,183 City Manager Police
To transfer OTS Grant allocation from supplies to
equipment as specified in the grant documents
09/08/15 205,000 Council Library
Donation from Friends of the Library for library
programming & literacy materials
09/08/15 400,000 Council CIP - Radio Tower Rehabilitation Project Exepdite design and rehabilitation construction
09/08/15 855,200 Council CIP - E. Coast Highway Traffic Signal Award of construction contract
9/10/2015 5,000 City Manager Public Works Roll forward funding for Newport Pier Market study
City of Newport Beach
Budget Amendments
Fiscal Year 2015-16
Quarter Ending September 30, 2015
Budget Amendments February 11, 2016
Page 2
Prepared by: Submitted by:
/s/ Susan Giangrande
/s/ Dan Matusiewicz
Susan Giangrande Dan Matusiewicz
Budget Manager Finance Director
Date Amount
Amendment
Type Department Explanation
10/1/2015 778 City Manager Library
Increase revenue & expenditures from SLS Grants for
eBook funding
10/1/2015 144,552 City Manager CIP - Water Distribution
Administrative correction to funding for settlement
approved by Council at their March 20, 2015 meeting
10/13/15 125,000 Council Fire
Increase revenue & expenditures from Hoag Hospital for
the OC Alternate Destinations Pilot Project
10/13/15 18,000 Council Library
Increase revenue & expenditures from California State
Library for Literacy Services
10/27/15 221,125 Council Library
Increase revenue & expenditures from Newport Beach
Library Foundation for library materials, programming, &
literacy services
11/10/15 268,247 Council MOD - Utilities Provide water conservation support services
11/24/15 1,415,232 Council CDD
Increase revenue & expenditures for the new Fostering
Interest In Nature (FiiN) Fund
11/24/15 2,575,000 Council CDD and Recreation & Senior Services
Funding for Newport Shores and Senior Home Repair
Affordable Housing projects
11/24/15 165,397 Council MOD - Parks
Increased costs associated with landscape maintenance
services at City parks and facilities
11/24/15 50,000 Council CIP - Street Improvements Transfer funds to project street concrete replacement work
11/24/15 352,920 Council City Council Funding for the Civic Center Project Audit
11/24/15 10,712 Council Fire
Increase revenue & expenditures for Emergency
Management Performance Grant
11/24/15 174,648 Council CIP Increase revenue & expenditures for OCSD project support
11/30/2015 428 City Manager Recreation - OASIS
Increase revenue & expenditures for donation from 24 Hour
Home Care for holiday gifts for homebound senior citizens
12/4/2015 9,697 City Manager City Attorney
Transfer salary savings to professional services to fund
outside counsel contract
12/08/15 143,500 Council CIP - Water Fund
Funding for construction contract to replace two Variable
Frequency Drives serving the Zone III Pump Station
City of Newport Beach
Budget Amendments
Fiscal Year 2015-16
Quarter December 31, 2015