HomeMy WebLinkAboutFinance Committee Agenda - April 27, 2017CITY OF NEWPORT BEACH
FINANCE COMMITTEE AGENDA - Final
100 Civic Center Drive - Crystal Cove Conference Room, Bay 2D
Thursday, April 27, 2017 - 3:00 PM
Finance Committee Members:
Diane Dixon, Chair / Council Member
Kevin Muldoon, Mayor
Will O'Neill, Council Member
William Collopy, Committee Member
Patti Gorczyca, Committee Member
Joe Stapleton, Committee Member
Larry Tucker, Committee Member
Staff Members:
Dave Kiff, City Manager
Carol Jacobs, Assistant City Manager
Dan Matusiewicz, Finance Director / Treasurer
Steve Montano, Deputy Director, Finance
Marlene Burns, Administrative Specialist to the Finance Director
The Finance Committee meeting is subject to the Ralph M. Brown Act. Among other things, the Brown Act requires that the
Finance Committee agenda be posted at least seventy-two (72) hours in advance of each regular meeting and that the public be
allowed to comment on agenda items before the Committee and items not on the agenda but are within the subject matter
jurisdiction of the Finance Committee. The Chair may limit public comments to a reasonable amount of time, generally three (3)
minutes per person.
The City of Newport Beach’s goal is to comply with the Americans with Disabilities Act (ADA) in all respects. If, as an attendee or a
participant at this meeting, you will need special assistance beyond what is normally provided, we will attempt to accommodate
you in every reasonable manner. Please contact Dan Matusiewicz, Finance Director, at least forty-eight (48) hours prior to the
meeting to inform us of your particular needs and to determine if accommodation is feasible at (949) 644-3123 or
dmatusiewicz@newportbeachca.gov.
NOTICE REGARDING PRESENTATIONS REQUIRING USE OF CITY EQUIPMENT
Any presentation requiring the use of the City of Newport Beach’s equipment must be submitted to the Finance Department 24
hours prior to the scheduled meeting.
I.CALL MEETING TO ORDER
II.ROLL CALL
III.PUBLIC COMMENTS
Public comments are invited on agenda and non-agenda items generally considered to be
within the subject matter jurisdiction of the Finance Committee. Speakers must limit comments
to three (3) minutes. Before speaking, we invite, but do not require, you to state your name for
the record. The Finance Committee has the discretion to extend or shorten the speakers’ time
limit on agenda or non-agenda items, provided the time limit adjustment is applied equally to all
speakers. As a courtesy, please turn cell phones off or set them in the silent mode.
IV.CONSENT CALENDAR
MINUTES OF APRIL 13, 2017A.
Recommended Action:
Approve and file.
DRAFT MINUTES 041317
April 27, 2017
Page 2
Finance Committee Meeting
V.CURRENT BUSINESS
REVIEW OF FISCAL YEAR 2017-2018 PROPOSED BUDGETA.
Summary:
Staff will provide an overview of the Proposed Fiscal Year 2017-2018 Operating
Budget 2 and CIP.
Recommended Action:
Review and comment on City Manager recommendations and Finance
Committee’s desired next steps.
STAFF REPORT
ATTACHMENT A
ATTACHMENT B
ATTACHMENT C
ATTACHMENT D
ATTACHMENT E
PENSION DISCUSSIONB.
Summary:
Agenda item reserved for any discussion regarding the status of the City's
pension liability and/or the proposed budgetary pension funding approach,
including a discussion of the potential use of a Section 115 prefunding trust
specific to the City’s pension liability management.
Recommended Action:
Discuss and comment.
UPDATE ON LONG-TERM FINANCIAL FORECASTC.
Summary:
Staff will review with the Committee the updates of the high-level long-term
financial forecast including future assumptions and other key elements of the
City’s finances.
Recommended Action:
Review and comment.
April 27, 2017
Page 3
Finance Committee Meeting
REVIEW OF FINANCE COMMITTEE WORK PLAND.
Summary:
Staff will review with the Committee the agenda topics scheduled for the
remainder of the calendar year.
Recommended Action:
Review and comment.
ATTACHMENT A
VI.FINANCE COMMITTEE ANNOUNCEMENTS ON MATTERS WHICH MEMBERS
WOULD LIKE PLACED ON A FUTURE AGENDA FOR DISCUSSION, ACTION OR
REPORT (NON-DISCUSSION ITEM)
VII.ADJOURNMENT
Finance Committee Meeting Minutes April 13, 2017
Page 1 of 7
CITY OF NEWPORT BEACH FINANCE COMMITTEE APRIL 13, 2017 MEETING MINUTES I. CALL MEETING TO ORDER
The meeting was called to order at 3:01 p.m. in the Crystal Cove Conference Room, Bay 2D, 100 Civic Center Drive, Newport Beach, California 92660.
II. ROLL CALL
PRESENT: Council Member Diane Dixon (Chair) (via teleconference), Mayor Kevin
Muldoon, Council Member Will O’Neill, Committee Member William Collopy, Committee Member Patti Gorczyca (arrived at 3:27 p.m.),
Committee Member Joe Stapleton, and Committee Member Larry Tucker
STAFF PRESENT: City Manager Dave Kiff, Assistant City Manager Carol Jacobs, Deputy City Manager Rob Houston, Finance Director/Treasurer Dan Matusiewicz,
Deputy Finance Director Steve Montano, Budget Manager Susan Giangrande, Purchasing Agent Anthony Nguyen, Public Works/Finance
Administrative Manager Jaime Copeland, Interim Fire Chief Chip Duncan, Accounting Manager Rukshana Virany, Budget Analyst, Shannon
Espinoza, Fire Administrative Manager Angela Velazquez, and Administrative Specialist to the Finance Director Marlene Burns
OUTSIDE ENTITITES: Honorable John Moorlach, Member of the California State Senate
Representing the 37th District and John Bartel, Bartel Associates LLC (via teleconference)
MEMBERS OF THE
PUBLIC: Jim Mosher and Michael Toerge III. PUBLIC COMMENTS
None. IV. CONSENT CALENDAR A. MINUTES OF MARCH 30, 2017 Recommended Action:
Approve and file.
Committee Member Tucker submitted corrections.
MOTION Committee Member Tucker moved and Committee Member Collopy seconded a motion to
approve the corrected minutes of March 30, 2017. The motion carried unanimously. V. CURRENT BUSINESS B. REVIEW OF FISCAL YEAR 2017-2018 PROPOSED BUDGET Summary:
Finance Committee Meeting Minutes April 13, 2017
Page 2 of 7
Staff will provide an overview of the Proposed Fiscal Year 2017-2018 Operating Budget and/or
CIP. Recommended Action:
Review and comment.
City Manager Kiff presented the City Manager’s proposed budget indicating a balanced budget; flat expenditures with the exception for program enhancements; adherence to Council
guidance regarding use of Fiscal Year 2015-2016 budget surplus; new Harbor and Beaches Capital Plan budget; efforts to pay down the pension liability; and staffing changes.
Council Member O’Neill asked about the proposed aggressive steps to pay down the pension
obligations. Finance Director/Treasurer Matusiewicz explained the potential $12 million savings of future interest expense over 30 years equating the savings to approximately $5
million in today’s dollars
In response to Council Member Dixon, City Manager Kiff explained that staff was suggesting paying an additional $9 million discretionary payment. Finance Director/Treasurer Matusiewicz
clarified that the recommended payment would be more than the default payment schedule in the first five years, but would be less over the remaining 15 years. Council Member Dixon
asked if the Finance Committee would review the discretionary amount annually. City Manager Kiff stated that staff would analyze the payment each year.
In response to Committee Member Tucker, Finance Director/Treasurer Matusiewicz explained,
as an example, that the City would receive a monthly UAL bill for $2 million and if the additional $9 million is allocated, he would add $750,000 to the bill each month explaining that it would
be like making extra principal payments on a mortgage each month.
Committee Member Stapleton asked if a one-time payment would be more beneficial. Finance Director/Treasurer Matusiewicz stated that was an option and PERS would give half a year’s
interest discount but the concern was about making a large lump sum payment into the equities market on a given day versus dollar cost averaging the payment over the year.
In response to Committee Member Tucker, Finance Director/Treasurer Matusiewicz stated the
additional payments could be stopped at any time if there were unforeseen budget issues.
City Manager Kiff continued the PowerPoint presentation outlining the projected revenues.
Committee Member Collopy asked where the reserves were shown. Finance Director/Treasurer Matusiewicz stated the reserves were depicted as “set asides”.
In response to Council Member Dixon, City Manager Kiff stated salary savings were based on
historical averages.
City Manager Kiff discussed cost differences between in house and contract staff and his proposal to replace one contract position in Community Development and one contract position
in Public Works.
In response to Committee Member Stapleton, City Manager Kiff stated the City was at risk of paying a penalty for contact employees.
In response to Mayor Muldoon, City Manager Kiff stated the additional position was offset in
Municipal Operations.
City Manager Kiff reviewed staffing changes.
Finance Committee Meeting Minutes April 13, 2017
Page 3 of 7
Council Member Dixon asked if Animal Control officers were considered Safety employees.
City Manager Kiff stated they were not sworn officers.
In response to Council Member O'Neill, Assistant City Manager Jacobs explained there is a ten-year waiting period in order to join Orange County Animal Shelter after the initial buy-in
period is over.
Council Member O'Neill asked if outsourcing for scanning was off the table with the addition of staff in the City Clerk’s Department. Assistant City Manager Jacobs stated in-house part-time
staff would be less expensive than a scanning contract. She stated that the increased staff was associated with a specific project to clean up City records.
In response to Council Member Dixon, City Manager Kiff stated his staffing proposal was
currently up one position over the prior year but anticipated an offsetting reduction would be identified prior to the budget adoption.
In response to Committee Member Tucker, City Manager Kiff explained that 5.58 full-time
equivalent employees, composed of multiple part-time positions. Committee Member Tucker stated he understood the efficiency but questioned the additional hours.
City Manager Kiff discussed other major supplemental budget enhancements, highlighting
increased new recreational special events.
Council Member Dixon suggested sponsorships for Movies in the Park.
City Manager Kiff stated the budget did not include funding for the final harbor mooring administration plan.
Committee Member Gorczyca arrived at this juncture, 3:27 p.m.
City Manager Kiff reviewed General Fund Transfers for Facilities Financial Plan, Harbor &
Beaches Capital Plan, Facilities Maintenance Plan, 800 MHz Radio and Allocations for MOU negotiations.
Council Member O'Neill stated the COP debt was paid out of the Facilities Financing Plan (FFP)
with $2.5 million of Federal funding. He discussed the past tradition of adding additional money surplus money to the FFP but the current priority was to put any discretionary money into
paying down the unfunded pension liability and saving for future harbor improvements. He asked the amount of developer fees anticipated from the Uptown Newport project. City
Manager Kiff anticipated $19 million with a portion dedicated to parks.
Council Member Dixon asked how the income would affect the FFP budget. City Manager Kiff stated it was previously estimated to be received in Fiscal Year 2019-2020, but would likely be
received in the 2016-2017 fiscal year bringing the reserve higher earlier.
Committee Member Collopy questioned the interest rate on the Civic Center bonds. Finance Director/Treasurer Matusiewicz stated the rate was 4.4 percent.
Committee Member Tucker asked if there was still $5 million for FFP and Harbor. City Manager
Kiff explained Council direction to slow down FFP expenditure and focus on the Harbor. Committee Member Tucker stated the proposed budget was suggesting $9 million toward
unfunded pension liabilities rather than FFP. City Manager Kiff stated that Council Policy provides direction to allocate the surplus between long term obligations and neighborhood
enhancements.
Finance Committee Meeting Minutes April 13, 2017
Page 4 of 7
Committee Member Gorczyca asked about the annual debt service on City Hall. City Manager
Kiff stated it was not significantly impacted by the reduction in Federal Subsidy. Committee Member Gorczyca stated there had been two declines to the Build America Bonds Federal
subsidy. Finance Director/Treasurer Matusiewicz stated that the impact to the net interest rate was not significantly affected.
Council Member O'Neill stated the Federal sequestration would cost the City a total of
approximately $4 million.
City Manager Kiff reviewed allocations to internal services. Finance Director/Treasurer Matusiewicz provided additional detail about the allocations.
Council Member Dixon asked about the City’s unfunded OPEB amount. Finance
Director/Treasurer Matusiewicz stated OPEB was at $40 million but should be fully funded within approximately 12 years. John Bartel agreed with the Finance Director’s statement.
In response to Committee Member Gorczyca, Finance Director/Treasurer Matusiewicz stated
$4 million was allocated to OPEB annually on top of prior OPEB trust savings.
In response to Committee Member Collopy, Finance Director/Treasurer Matusiewicz stated a discussion on insurance would come back to the Finance Committee.
City Manager Kiff reviewed pension funding, long range fiscal model, and next steps.
Finance Director/Treasurer Matusiewicz discussed the future meetings of the Finance
Committee and City Council.
Committee Member Tucker stated the Finance Committee was charged with making a recommendation to the Council on the budget. City Manager Kiff suggested Committee meet
prior to June 13 to prepare its recommendation.
Council Member Dixon asked what the Committee would be considering on April 27 and May 11.
Committee Member Tucker requested a comparison between the current proposed and prior
year’s budget.
Council Member O'Neill requested a comparison of the enterprise funds and high level overview of internal services funds.
Council Member Dixon questioned whether the May 25 Finance Committee meeting was
necessary. City Manager Kiff suggested saving the date in the case it is needed.
Committee Member Collopy asked if the Council universally agreed on the additional $8.6 million proposed payment towards pensions. Council Member O'Neill anticipated there would
be a division amongst Council members; therefore, the Finance Committee’s recommendation would be meaningful. He explained the Committees’ consideration of the wastewater
enterprise fund and unfunded pension liability in last year’s budget.
Committee Member Collopy requested a detailed discussion on reserves. City Manager Kiff stated the budget detail would include the trends and a discussion on reserves. He explained
the General Fund contingency reserve was typically 25 percent of all operation costs but this year he proposed excluding the additional pension contribution from the reserve computation
Committee Member Gorczyca requested a three-year comparison of pensions, CIP and Harbor
contributions.
Finance Committee Meeting Minutes April 13, 2017
Page 5 of 7
In response to Committee Member Collopy, City Manager Kiff stated the comparisons would be presented in conjunction with the long-range plan.
Council Member Dixon left the meeting at this juncture, 3:54 p.m.
Committee Member Collopy suggested consideration of the budget in the context of the long-
range plan at the May 11 meeting.
There were no public comments on the item.
Committee Member Tucker asked what composed the $7.6 million transfer in. City Manager Kiff explained the Tideland Funds transfers.
In response to Committee Member Gorczyca, City Manager Kiff explained the City’s ability to
seek reimbursements from Tidelands Funds. Committee Member Gorczyca requested additional information on the Tideland Funds at a future meeting.
A. PENSION DISCUSSION Summary: The Honorable John Moorlach, Member of the California State Senate Representing the 37th
District, will make a presentation to the Finance Committee. Recommended Action:
Receive and file.
City Manager Kiff introduced Senator Moorlach and stated the City was interested in Sacramento’s perspective.
Honorable John Moorlach, Member of the California State Senate Representing the 37th
District, discussed SB32, which picked up where Governor Brown left off on his PEPRA bill. He explained SB681 regarding exiting from CalPERS. He reviewed SCA-8 giving employers
the ability to adjust retirement benefits and SCA-10, similar to County Measure J, requiring approval of the voters to increase retiree benefits that would create debt. He commented
SB454 requiring fully funding healthcare. He discussed his committee involvement including Governance and Finance, Judiciary, Budget and Fiscal Review and Subcommittee 1,
overseeing all education throughout the State, and Public Employment and Retirement.
In response to City Manager Kiff, Senator Moorlach stated he had not heard any recognition from his Democratic colleagues that there was a real problem.
Committee Member Tucker stated the City’s unfunded liability on June 30, 2007, was $2 million
and increased to $370 at June 30, 2016. He asked what would happen when other agencies could not pay the unfunded liability. Senator Moorlach discussed the “Trump Bump” in the
stock market and Democrats’ belief that it was a long-term deal. He stated it was necessary to communicate through the League of California Cities.
Committee Member Tucker asked what happened if the investment returns continued to fall
short. He asked about the reaction in the legislature to the shortfall. He discussed the constrained ability to negotiate with bargaining units due to State laws. He questioned whether
the City should continue to be as aggressive with its payments. Senator Moorlach stated he was not optimistic of legislative solutions without further support from the other side of the aisle.
Mr. Bartel stated each agency was on its own to figure out the unfunded liability.
Committee Member Tucker stated he assumed there would not be answers. He asked what
would happen when agencies could no longer make the payments. Senator Moorlach stated
Finance Committee Meeting Minutes April 13, 2017
Page 6 of 7
Sacramento was a union town; therefore, there would be blow back. He stated human nature
was to wait until the very end to take action. He stated the next governor would have to deal with it.
Council Member O'Neill discussed the City’s efforts to pay its unfunded liability. Senator
Moorlach stated the best way to take care of a debt was to pay it off early.
In response to Committee Member Collopy, Senator Moorlach anticipated the success on SB32 to be minimal. He discussed the opposition to SB681.
Committee Member Gorczyca asked if there was greater freedom for movement than the
OCERS plan. Mr. Bartel discussed the two options available for exiting. Committee Member Gorczyca suggested patterning OCERS for SB681. Senator Moorlach discussed cities with
their own retirement plans.
Committee Member Stapleton asked what it would cost to buy out of CalPERS. Finance Director/Treasurer Matusiewicz stated it was approximately $1 billion to terminate the plan.
There were no public comments.
The Committee thanked Senator Moorlach for attending the meeting.
C. LONG-TERM FINANCIAL FORECAST
Summary: Review of City’s long-term forecast plan model. Recommended Action: Receive and comment.
The opportunity for public comment was offered, of which there were none. The item was
moved to a subsequent meeting. D. BUDGET AMENDMENTS Summary:
Receive and file a staff report on the budget amendments for the prior quarter. Recommended Action:
Receive and file.
There were no questions on the item.
There were no public comments. E. REVIEW OF FINANCE COMMITTEE WORKPLAN Summary:
Staff will review with the Committee the agenda topics scheduled for the remainder of the calendar year.
Recommended Action: Receive and comment.
Council Member O'Neill stated the April 27, 2017, meeting would be a review of budget.
Committee Member Collopy stated he might need to teleconference on April 27, 2017.
Council Member O'Neill stated he would be absent on April 27, 2017.
Committee Member Stapleton stated he would be absent on May 11, 2017.
The Committee agreed to a joint meeting with the City Council on May 23, 2017, at 4:00 p.m.
Finance Committee Meeting Minutes April 13, 2017
Page 7 of 7
Jim Mosher reminded staff that teleconferencing was required to be noticed. 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 consideration of reserves and insurance on June 15, 2017. VII. ADJOURNMENT
The Finance Committee adjourned at 4:41 p.m. to the next regular meeting of the Finance
Committee on April 27, 2017.
Filed with these minutes are copies of all materials distributed at the meeting.
The agenda for the Regular Meeting was posted on April 6, 2017, at 10:15 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:
___________________________________ _____________________ Diane Dixon, Chair Date
Finance Committee
CITY OF NEWPORT BEACH
FINANCE COMMITTEE STAFF REPORT
Agenda Item No. 5A
April 27, 2017 TO: HONORABLE CHAIR AND MEMBERS OF THE COMMITTEE
FROM: Finance Department Dan Matusiewicz, Finance Director
(949) 644-3123 or danm@newportbeachca.gov SUBJECT: REVIEW OF FISCAL YEAR 2017-2018 PROPOSED BUDGET
DISCUSSION
Staff will provide a general overview of the Fiscal Year 2017-2018 Proposed Budget and Long Range Fiscal Forecast.
Staff will also respond to the following budget inquiries made by the Finance Committee during the April
13, 2017, meeting:
a. Provide comparison of Fiscal Year 2017 with Fiscal Year 2018 budget detail.
(ATTACHMENT A)
b. Provide overview of reserves status. (ATTACHMENT B)
c. Provide three-year budget change for pensions. (ATTACHMENT C)
d. Provide three-year budget change for CIP. (ATTACHMENT D)
e. Provide financial detail for the Tidelands Funds. (ATTACHMENT E)
Prepared by: Submitted by:
/s/ Susan Giangrande
/s/ Dan Matusiewicz
Susan Giangrande Dan Matusiewicz
Budget Manager Finance Director
Attachments: A. Comparison of Fiscal Year 2017 Revised to Fiscal Year 2018 Proposed Budget B. Reserve Status Overview
C. Three-Year Budget Change – Pensions
D. Three-Year Budget Change – CIP E. Tide and Submerged Lands Annual Financial Report (for Fiscal Year Ending June
30, 2016)
ATTACHMENT A
COMPARISON OF FISCAL YEAR 2017 REVISED TO FISCAL YEAR 2018 PROPOSED BUDGET
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 1
REVENUE COMPARISON/VARIANCE ALL FUNDS/ALL DEPARTMENTS 04/24/17
FUND TITLE (All)
DEPT TITLE (All)
DIVISION TITLE (All)
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
1 PROPERTY TAXES 88,810,860 93,985,344 99,425,687 5,440,343 5.8%
2 411000-PROPERTY TAX CURRENT SECURED 73,256,147 77,624,778 82,398,406 4,773,628 6.1%
3 411005-PROP TAX IN LIEU OF VLF 8,147,835 8,529,968 9,005,496 475,528 5.6%
4 411010-PROPERTY TAX CUR UNSECURED 2,537,550 2,556,875 2,508,188 (48,687) -1.9%
5 411015-PRIOR YEAR PENLTY/INTREST 724,583 519,421 606,961 87,540 16.9%
6 411020-SUPPLEMENTAL TAXES 2,005,390 1,497,095 1,652,178 155,083 10.4%
7 411025-PROP TAX HOMEOWNERS EXEMPT 509,860 509,860 502,084 (7,776) -1.5%
8 411026-PROPERTY TAX TRANSFER - 2,300,000 2,305,027 5,027 0.2%
9 411030-RDA RESIDUAL 1,622,378 447,347 447,347 - 0.0%
10 411035-ONE-TIME UNENCUMBERED RDA - - - - #DIV/0!
11 411040-RDA PASS THROUGH 7,117 - - - #DIV/0!
12 SALES TAXES 36,808,460 34,612,648 35,932,370 1,319,722 3.8%
13 412000-PROP TAX IN LIEU OF SALES TAX 2,870,474 - - - #DIV/0!
14 412005-SALES AND USE TAX 34,486,829 35,256,000 36,597,890 1,341,890 3.8%
15 412010-SALES TAX RECOVERY HDL (45,208) (44,000) (44,000) - 0.0%
16 412015-SALE TAX SHARING AGRMENT (503,635) (599,352) (621,520) (22,168) 3.7%
17 412020-SALES TAX SHARING NEM - - - - #DIV/0!
18 TRANSIENT OCCUPANCY TAX 21,083,199 22,578,447 24,327,966 1,749,519 7.7%
19 413000-UTOT RESIDENTIAL CVB PAYMENTS (465,656) (462,096) (578,564) (116,468) 25.2%
20 413005-UTOT RESIDENTIAL TAX 2,628,311 2,667,736 2,707,752 40,016 1.5%
21 413010-UTOT HOTEL TAX 23,073,834 24,919,741 27,086,255 2,166,514 8.7%
22 413015-UTOT ADMIN FEE - - - - #DIV/0!
23 413020-UTOT HOTEL CVB PAYMENTS (4,153,290) (4,551,934) (4,887,477) (335,543) 7.4%
24 413021-TOT AUDIT RECOVERY - 5,000 - (5,000) -100.0%
25 OTHER TAXES 11,597,331 8,906,593 8,895,708 (10,885) -0.1%
26 411045-COIN OP MACHINE FEE - - - - #DIV/0!
27 414000-AUDIT RECOVERY - - 5,000 5,000 #DIV/0!
28 414005-UTILITY FRANCHISE TAX 1,118,392 1,074,018 1,063,384 (10,634) -1.0%
29 414015-CABLE FRANCHISE 1,804,969 1,868,500 1,800,000 (68,500) -3.7%
30 414020-SOLID WASTE AUDIT RECOVERY - - - - #DIV/0!
31 414025-SOLID WASTE FRANCHISE TAX 1,703,360 1,724,075 1,743,138 19,063 1.1%
32 414030-BUSINESS LICENSE TAX 4,024,385 3,975,000 4,000,000 25,000 0.6%
33 414035-MARINE CHARTER TAX 280,927 265,000 284,186 19,186 7.2%
34 414040-PROPERTY TAX TRANSFERS 2,665,298 - - - #DIV/0!
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 2
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
35 414045-COIN OP MACHINE FEES - - - - #DIV/0!
36 CHARGES FOR SERVICES 70,951,094 73,284,639 73,721,855 437,216 0.6%
37 521000-REGULATORY PERMIT FEES 46,083 20,000 18,000 (2,000) -10.0%
38 521005-INVESTIGATIVE FEE FILM - - - - #DIV/0!
39 521010-TBID ADMIN FEE - 5,000 5,000 - 0.0%
40 521015-ZONING & SUBDIVISION FEES 189,526 180,000 270,000 90,000 50.0%
41 521020-WITNESS FEES SUBPOENA 38,485 30,162 36,896 6,734 22.3%
42 521025-PLAN CHECKING FEES 2,678,415 2,086,995 2,711,205 624,210 29.9%
43 521026-PLAN CHECK FEES VCA - 166,847 50,000 (116,847) -70.0%
44 521027-PLAN CHECK FEES JAS - 180,750 50,000 (130,750) -72.3%
45 521030-ZONING & PLAN REVIEW FEES 291,289 200,000 310,000 110,000 55.0%
46 521035-PLAN CHECK FEES GRADING 126,766 89,131 114,409 25,278 28.4%
47 521036-GRADING BOND FEE - - - - #DIV/0!
48 521040-RESIDENTL BUILDNG RECRDS 236,506 213,207 253,782 40,575 19.0%
49 521044-REAL PROPERTY FEE 980 - - - #DIV/0!
50 521045-ASSESSMENT DISTRICT ADMIN 20,000 20,000 20,000 - 0.0%
51 521050-SPEC INSPECTION SVC FEES 78,122 94,702 55,802 (38,899) -41.1%
52 521055-INVESTIGATIVE FEES 10,798 8,000 8,000 - 0.0%
53 521060-WASHINGTON ST REFUSE BIN 1,864 1,900 1,900 - 0.0%
54 521065-ENGINEERING SVC FEES 391,516 200,000 385,000 185,000 92.5%
55 521070-DEVELOPMENT SERVICES - - - - #DIV/0!
56 521075-CURB CUT FEES 131,731 120,000 132,500 12,500 10.4%
57 521080-ENERGY COMPLIANCE REVIEW 147,579 131,073 153,803 22,730 17.3%
58 521085-DISABLED ACCESS REVIEW 79,173 78,620 69,592 (9,028) -11.5%
59 521090-COPIES/PLANS/SPECS/MISC 44,717 44,703 45,542 838 1.9%
60 521100-HAZ MAT DISCLOSURE - - - - #DIV/0!
61 521105-PLAN CHECK OVERTIME 45,207 50,854 39,561 (11,293) -22.2%
62 521110-MARINE PROTECTION EDUCATION 4,533 36,000 36,000 - 0.0%
63 521115-FINAL TRACT MAP 3,489 3,000 3,000 - 0.0%
64 521120-FINAL PARCEL MAP CHCKING 45,162 30,000 40,000 10,000 33.3%
65 521125-LOT LINE ADJUSTMENT 11,739 7,000 10,000 3,000 42.9%
66 521130-STREET EASEMENT/VACATION 1,002 1,000 1,000 - 0.0%
67 521135-ENCROACHMENT/ENG AGREEMNT 46,937 30,000 42,500 12,500 41.7%
68 521140-FIRE SAFETY SVCS MARINE OPS 2,294 2,500 2,500 - 0.0%
69 521145-JR LIFEGUARD SERVICE FEES 958,448 1,007,000 1,020,000 13,000 1.3%
70 521150-JUNIOR FIREFIGHTER CAMP - - - - #DIV/0!
71 521155-CERT FEES 1,970 5,000 2,000 (3,000) -60.0%
72 521160-POLICE EMERGENCY RESPONSE 114,646 180,000 120,000 (60,000) -33.3%
73 521165-POLICE SVC NUSIANCE RSPNS 8,628 1,000 5,000 4,000 400.0%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 3
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
74 521170-POLICE FINGERPRINT SVC 10,386 8,000 8,000 - 0.0%
75 521175-POLICE MISCELLANEOUS SVC 98,378 150,000 200,000 50,000 33.3%
76 521180-IMPOUND RELEASE FEES 43,208 35,000 50,000 15,000 42.9%
77 521185-POLICE JAIL BOOKING FEES 282,841 210,000 300,000 90,000 42.9%
78 521190-POLICE MASSAGE PERMIT FEE 7,933 - 1,000 1,000 #DIV/0!
79 521195-PLAN CHECK FEES GRADING/OUT - - - - #DIV/0!
80 521200-FIRE PREV SVC REIM 318 7,000 7,000 - 0.0%
81 521210-FIRE ANNUAL & SPC PMTS 180,336 175,000 175,000 - 0.0%
82 521215-FIRE PLAN CHECK 178,474 195,000 149,650 (45,350) -23.3%
83 521220-FIRE CONST INSPECTION 124,166 125,000 114,800 (10,200) -8.2%
84 521225-HAZARDOUS MATERIALS DISCL 25,941 - - - #DIV/0!
85 521230-LOUD UNRULY GATHERING ORD 4,092 5,000 5,000 - 0.0%
86 521235-EMERGENCY RESPONSE FIRE - - - - #DIV/0!
87 521240-PARAMEDIC SUBSCRIPTION FEE 280,275 315,750 318,750 3,000 1.0%
88 521245-PARAMEDIC SERVICE FEE 3,120,526 3,345,000 3,574,000 229,000 6.8%
89 521250-IT OPERATIONS CONTRIBUTION 3,811,703 4,074,437 4,488,215 413,778 10.2%
90 521255-IT REPLACEMENT CONTRIBUTION 994,918 972,252 1,267,940 295,688 30.4%
91 521256-WEED ABATEMENT FEES - - - - #DIV/0!
92 521260-ALARM APPLICATION FEES 9,930 10,000 9,000 (1,000) -10.0%
93 521265-ALARM PERMIT RENEWAL FEES 133,299 130,000 130,000 - 0.0%
94 521270-ALARM MONITORING FEES 59,341 65,000 60,000 (5,000) -7.7%
95 521275-PARKING EQUIPMENT CONTRB 354,954 354,954 354,954 - 0.0%
96 521280-EQUIPMENT MAINT PREMIUM 1,703,504 1,922,802 1,896,129 (26,673) -1.4%
97 521285-EQUIPMENT REPLAC PREMIUM 3,566,514 3,222,621 3,151,242 (71,379) -2.2%
98 521286-RSS EQUIP REPLACEMENT PREMIUM 145,494 181,348 182,314 966 0.5%
99 521287-RSS INFRAST REPLACE PREMIUM 31,275 31,275 32,525 1,250 4.0%
100 521290-WORKERS COMP PREMIUM 2,753,929 2,753,928 2,753,921 (7) 0.0%
101 521295-GENERAL LIAB PREMIUM 4,068,231 4,068,231 4,068,234 3 0.0%
102 521300-COMPENSATED ABSENCES PREM 2,335,235 2,457,217 2,513,165 55,948 2.3%
103 521305-HYBRID EE CONTRIBUTIONS 143,250 155,000 128,000 (27,000) -17.4%
104 521310-RECYCLING FEES 969,930 800,000 800,000 - 0.0%
105 521315-REFUSE FRANCHISE FEE - - - - #DIV/0!
106 521325-RETIREE MED CONTRIB RETIREES - - - - #DIV/0!
107 521330-RETIREE DENTAL PAYMENTS 244,289 240,000 220,000 (20,000) -8.3%
108 521335-RETIREE VISION PAYMENTS 29,910 32,000 30,000 (2,000) -6.3%
109 521340-OPEB CONTRIBUTION 2,845,895 3,925,087 4,042,839 117,752 3.0%
110 521341-PAYMENT > ARC 1,000,000 - - - #DIV/0!
111 521350-ADMINISTRATIVE SERVICE WATER 1,498,511 1,487,341 1,487,341 - 0.0%
112 521355-ADMINISTRATIVE SERVICE SEWER 357,657 371,748 371,748 - 0.0%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 4
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
113 521360-WATER ESTABLISHMENT FEE 163,791 165,000 183,446 18,446 11.2%
114 521365-PASSPORT EXECUTION FEE 18,456 15,000 16,000 1,000 6.7%
115 521370-PASSPORT PHOTOS 6,347 3,700 5,000 1,300 35.1%
116 521375-PLANNING STAFF FEES 166,932 160,000 150,000 (10,000) -6.3%
117 521380-CITY STAFF SERVICE FEE 91,840 50,000 30,800 (19,200) -38.4%
118 521385-SLESF CITY STAFF SERVICES 165,843 138,000 165,000 27,000 19.6%
119 521390-JAG CITY STAFF SERVICES - - - - #DIV/0!
120 521395-OCATT CITY STAFF SERVICES 354,810 375,000 - (375,000) -100.0%
121 521400-OTS CITY STAFF SERVICES 293,790 415,167 61,150 (354,017) -85.3%
122 521405-AQUATICS PROGRAMS 133,707 120,000 120,000 - 0.0%
123 521410-YOUTH DAY CAMPS 191,793 155,000 155,000 - 0.0%
124 521415-PRESCHOOL CAMPS 12,918 12,000 12,000 - 0.0%
125 521420-FIELD LIGHT FEES 28,598 30,000 30,000 - 0.0%
126 521425-FEE BASED CLASSES 1,285,204 2,163,708 1,664,500 (499,208) -23.1%
127 521426-TIDELANDS FEE BASED CLASSES 11,338 - 75,000 75,000 #DIV/0!
128 521427-TIDELANDS BOATING PROGRM CLASS 16,286 400,000 295,651 (104,349) -26.1%
129 521430-CYC CLASSES 384,513 - - - #DIV/0!
130 521435-TENNIS CLASSES 78,705 80,000 70,000 (10,000) -12.5%
131 521440-RECREATIONAL RUN - - - - #DIV/0!
132 521445-SPECIAL EVENT PERMIT FEES 143,747 130,000 115,000 (15,000) -11.5%
133 521450-SPECIAL EVENTS 10,980 19,300 19,300 - 0.0%
134 521455-SURFING CLASSES 635,740 733,500 733,500 - 0.0%
135 521460-DROP IN MEMBERSHIPS 7,980 6,500 6,500 - 0.0%
136 521465-SAILING CLASSES 41,890 - - - #DIV/0!
137 521470-FITNESS MEMBER FEES 245,176 230,000 240,000 10,000 4.3%
138 521475-ADULT SPORTS 323,732 354,680 342,000 (12,680) -3.6%
139 521480-TINY TOT PROGRAM 62,509 62,000 62,000 - 0.0%
140 521485-YOUTH SPORTS 11,120 91,250 91,250 - 0.0%
141 521490-YOUTH AFTER SCHOOL PROG 206,290 205,000 205,000 - 0.0%
142 521495-ARTS COMMISSION REV 5,631 5,000 - (5,000) -100.0%
143 521500-PERSONAL TRAINER FEES 281,884 302,000 302,000 - 0.0%
144 521505-SALE OF WATER CITY 597,410 620,000 620,000 - 0.0%
145 521510-SALE OF WATER RECLAIMED 225,649 238,000 238,000 - 0.0%
146 521515-SALE OF WATER POTABLE 14,988,697 17,000,000 17,000,000 - 0.0%
147 521520-WATER SERVICES 8,116,101 8,000,000 8,000,000 - 0.0%
148 521525-METER TURN ON CHARGES 29,646 35,000 35,000 - 0.0%
149 521530-WATER SERVICE FIRE PROTECTION 134,775 90,000 90,000 - 0.0%
150 521535-CONNECTION CHARGES 143,241 95,000 95,000 - 0.0%
151 521540-WATER USE CONSTRUCTION 26,434 30,000 30,000 - 0.0%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 5
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
152 521545-WATER SERVICES MULTI UNIT 106,693 80,000 120,000 40,000 50.0%
153 521550-HEALTH DIST/OTHER AGENCY - - - - #DIV/0!
154 521555-WATER QUALITY INSPECTION 29,581 8,000 30,000 22,000 275.0%
155 521560-SEWER USE 1,359,922 1,400,000 1,190,000 (210,000) -15.0%
156 521565-SEWER SERVICES 1,232,728 1,000,000 1,000,000 - 0.0%
157 521570-SEWER SERVICES MULTI UNIT 318,867 310,000 250,000 (60,000) -19.4%
158 521575-SEWER CONNECTION FEES 22,413 25,000 25,000 - 0.0%
159 521580-WASTEWATER SURCHARGE 71,295 55,000 55,000 - 0.0%
160 521585-SEWER SERVICE FEES 36,195 30,000 30,000 - 0.0%
161 521590-WASTEWATER SERVICE LATERAL - - - - #DIV/0!
162 521595-HARBOR DEBRIS CLEANUP - - - - #DIV/0!
163 521600-VIDEOPLAN RENTAL 13,178 15,000 14,000 (1,000) -6.7%
164 521605-RENTAL BOOK REVENUE 4,191 3,000 3,000 - 0.0%
165 521610-RUN SUPPLIES 8,352 7,000 7,000 - 0.0%
166 521620-HELICOPTER PROG REIMB MISC 1,400 5,000 3,000 (2,000) -40.0%
167 521625-SCHOOL RESOURCE OFFICER 217,902 210,000 220,000 10,000 4.8%
168 521630-CITATION SIGNOFF FEE 2,055 5,000 2,000 (3,000) -60.0%
169 521635-PD RANGE USAGE FEE 4,808 6,500 6,500 - 0.0%
170 521640-OASIS CLASS FEES 514,792 500,000 550,000 50,000 10.0%
171 521645-ELECTION FEES - - - - #DIV/0!
172 521650-FIRE SAFETY SVCS LIFE SAFETY 13,849 25,000 25,000 - 0.0%
173 521655-PARAMEDICINE DATA PROJECT 133,000 - - - #DIV/0!
174 521660-LITERACY EVENTS 23,386 - - - #DIV/0!
175 521665-OTHER SERVICES FEES 4,447 - 4,500 4,500 #DIV/0!
176 521670-ANIMAL CONTROL FEES 3,950 3,000 8,000 5,000 166.7%
177 521671-AC BOARDING FEE 1,536 1,000 2,000 1,000 100.0%
178 521672-AC MEDICAL FEE 422 2,000 400 (1,600) -80.0%
179 521673-AC OWNER RELINQUISHMENT FEE 340 1,500 600 (900) -60.0%
180 521674-AC NON ALTER FEE 1,180 400 1,500 1,100 275.0%
181 521675-AC ADOPTION FEE 8,862 12,000 12,500 500 4.2%
182 521680-OC RECORDING FEE - - - - #DIV/0!
183 DONATIONS & CONTRIBUTIONS 1,290,587 489,108 140,000 (349,108) -71.4%
184 561000-MCFADDEN SQ (CENTNIAL)10,750 - - - #DIV/0!
185 561005-PRVT DONATION/CONTRIBUTNS 1,124,387 389,108 40,000 (349,108) -89.7%
186 561006-DONATIONS - HOMELESS ASSIS 2,370 - - - #DIV/0!
187 561010-FRIENDS OF OASIS DONATNS 50,760 61,500 61,500 - 0.0%
188 561015-CDM BID CONTRIBUTIONS 65,430 - - - #DIV/0!
189 561020-BAL VILLAGE TREE DONATNS 520 - - - #DIV/0!
190 561025-DONATNS/PENINSULA FESTVL 3,025 3,500 3,500 - 0.0%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 6
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
191 561035-BAYVIEW LANDING AGMT 33,345 35,000 35,000 - 0.0%
192 561045-OASIS BLDG DONATION CURCI - - - - #DIV/0!
193 561065-BIKE SAFETY DONATIONS - - - - #DIV/0!
194 FINES, FORFEITURES & PENALTIES 4,011,075 3,759,705 3,994,053 234,348 6.2%
195 531000-COLLECTION MISC RECEIVABLE (211) 50,000 - (50,000) -100.0%
196 531005-COLLECTIONS WATER (401) 10,000 - (10,000) -100.0%
197 531010-COLLECTIONS REC MANAGER 83 - - - #DIV/0!
198 531015-NAFF (RNSP) FEDERAL 23,722 - - - #DIV/0!
199 531020-FALSE ALARMS FINES 46,855 35,000 35,000 - 0.0%
200 531025-COLLECTIONS ALARMS (59) - - - #DIV/0!
201 531030-FALSE ALARMS PENALTIES 84,113 90,000 85,000 (5,000) -5.6%
202 531035-LIBRARY FINES 142,469 145,000 140,000 (5,000) -3.4%
203 531040-AIMS HOLDING ACCOUNT - - - - #DIV/0!
204 531041-TURBO HOLDING ACCOUNT 87,678 - - - #DIV/0!
205 531045-REGULAR PARKING FINES 2,606,593 2,700,000 3,044,300 344,300 12.8%
206 531050-GENERAL FINES 19,638 10,000 10,000 - 0.0%
207 531055-MOTOR VEHICLE FINES 343,313 360,000 350,000 (10,000) -2.8%
208 531060-WATER DELINQUENCY PENALTY 140,782 135,000 126,253 (8,747) -6.5%
209 531065-RETURNED CHECKS FEES 1,215 1,500 1,500 - 0.0%
210 531070-ADMINISTRATION FINES 296,954 155,624 155,000 (624) -0.4%
211 531070-ADMINISTRATIVE CITATION FINES 20,317 20,000 22,000 2,000 10.0%
212 531075-COLLECTIONS ADMIN FINES (1,242) - - - #DIV/0!
213 531080-FED DOJ/PREVENTION 16,771 - - - #DIV/0!
214 531085-FED DOJ/ENFORCEMENT 95,036 - - - #DIV/0!
215 531090-FEDERAL/DEPT OF TREASURY 7,510 - - - #DIV/0!
216 531095-PREVENTION 7,958 3,387 - (3,387) -100.0%
217 531100-ENFORCEMENT 45,095 19,194 - (19,194) -100.0%
218 531105-ABANDONED VESSELS 5,620 - 5,000 5,000 #DIV/0!
219 531110-DISPOSED CASES 21,265 25,000 20,000 (5,000) -20.0%
220 531115-JAG REVENUES - - - - #DIV/0!
221 PROPERTY INCOME 21,661,049 23,233,136 23,576,225 343,088 1.5%
222 551000-OCEANFRONT ENCROACHMENT 239,370 218,000 222,000 4,000 1.8%
223 551005-LIDO FARMERS MARKET 3,180 3,600 3,600 - 0.0%
224 551010-NEWPORT DUNES LEASE 1,800 1,800 1,800 - 0.0%
225 551015-AMERICAN LEGION 134,353 124,000 127,000 3,000 2.4%
226 551020-BEACON BAY (SPLIT)2,254,995 2,327,560 2,600,000 272,440 11.7%
227 551025-TELECOM SITE LICENSE FEE 110,367 108,000 98,000 (10,000) -9.3%
228 551030-TELESCOPE FRANCH (SPLIT)2,937 2,000 2,000 - 0.0%
229 551035-MOORINGS ON SHORE 132,703 246,736 189,736 (57,000) -23.1%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 7
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
230 551040-MOORINGS OFF SHORE 1,164,337 2,413,226 1,923,426 (489,800) -20.3%
231 551045-MOORINGS GUEST 183,210 195,542 95,542 (100,000) -51.1%
232 551046-MOORINGS TRANSFERS - - - - #DIV/0!
233 551050-BYB SLIPS (SPLIT)2,171,486 2,127,609 2,140,000 12,391 0.6%
234 551051-DINGHY RACKS 3,575 6,400 9,200 2,800 43.8%
235 551052-MARINA PARK SLIPS 45,274 250,000 140,000 (110,000) -44.0%
236 551055-TEMPORARY SLIP RENTALS 1,047 1,000 1,500 500 50.0%
237 551060-BASIN MARINE SHIP (SPLIT)149,771 135,000 140,000 5,000 3.7%
238 551065-BYB GARAGES (SPLIT)126,878 126,878 129,000 2,122 1.7%
239 551070-BYB ELECTRICITY 20,090 16,000 16,000 - 0.0%
240 551075-HERITAGE YACHT (SPLIT)18,102 17,674 18,000 326 1.8%
241 551080-GALLEY CAFE (SPLIT)53,110 53,434 54,500 1,066 2.0%
242 551085-BYB APARTMENTS (SPLIT)96,476 89,493 91,000 1,507 1.7%
243 551086-BYB OFFICES - - 39,000 39,000 #DIV/0!
244 551090-HARBOR ISLAND 37,135 74,260 37,130 (37,130) -50.0%
245 551095-BAHIA CORINTHIAN 90,890 89,400 95,000 5,600 6.3%
246 551100-29TH ST DOCK/SCHOCK BOAT - 17,500 - (17,500) -100.0%
247 551100-29TH ST DOCK/SHOCK BOATS 17,741 - - - #DIV/0!
248 551105-BALBOA YACHT CLUB 6,789 6,788 6,788 - 0.0%
249 551110-LIDO COMM ASSN ANTIBES 50,146 45,000 47,000 2,000 4.4%
250 551115-RENTAL OF PROPERTY 12,130 3,600 3,600 - 0.0%
251 551120-WNCC PACIFICA 198 230,000 235,000 5,000 2.2%
252 551121-Newport Outrigger Canoe Club 1,597 - 2,400 2,400 #DIV/0!
253 551122-CAL REC EASEMENT - - 35,000 35,000 #DIV/0!
254 551123-MCFADDEN SQUARE ATM KIOSK - - 1,920 1,920 #DIV/0!
255 551125-OC DOCK LEASE (SPLIT)143,458 120,000 120,000 - 0.0%
256 551130-3300 NEWPORT BLVD - - 37,500 37,500 #DIV/0!
257 551135-BUS SHELTERS 63,654 63,000 63,000 - 0.0%
258 551140-CIVIC CENTER FOOD SERVICE 29,337 26,000 27,500 1,500 5.8%
259 551141-CIVIC CTR CREDIT UNION RENT 17,706 21,000 21,000 - 0.0%
260 551145-CIVIC CENTER CATERING 8,152 10,000 - (10,000) -100.0%
261 551150-MARINA PARK CONCESSION 52,473 80,000 84,000 4,000 5.0%
262 551151-MARINA PARK CATERING - 5,000 5,000 - 0.0%
263 551152-WELLS FARGO LEASE 14,000 24,000 24,000 - 0.0%
264 551155-BCR HARBOR DAY 11,695 11,500 11,500 - 0.0%
265 551165-FACILITY RENTAL FEES 649,067 618,000 659,000 41,000 6.6%
266 551166-CYC RENTAL FEES 164 - - - #DIV/0!
267 551167-TIDELANDS FACILITY RENTALS 19,409 - 10,000 10,000 #DIV/0!
268 551170-YSC FIELD FEES 108,585 84,000 84,000 - 0.0%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 8
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
269 551175-OASIS FACILITY FEES 50,815 56,000 40,000 (16,000) -28.6%
270 551180-OASIS TRANSPORTATION FEES 25,592 29,000 27,000 (2,000) -6.9%
271 551185-BALBOA BAY CLUB LEASE 3,913,461 3,800,000 3,800,000 - 0.0%
272 551190-BALBOA BAY CLUB EXT FEE 212,078 - - - #DIV/0!
273 551195-J A BEEK BALBOA ISLAND FERRY 93,291 86,000 93,000 7,000 8.1%
274 551200-BALBOA PIER CONCESSION 180,905 125,000 185,000 60,000 48.0%
275 551205-NEWPORT PIER CONCESSION - - - - #DIV/0!
276 551210-CORONA DEL MAR CONCESSION 19,048 15,000 15,000 - 0.0%
277 551215-CIVIC CNTR COMM ROOM FEES 41,739 50,000 50,000 - 0.0%
278 551225-HARBOR BAIT BARGE 4,792 4,800 4,800 - 0.0%
279 551230-LIBRARY FACILITIES FEE - - - - #DIV/0!
280 551235-RESIDENTIAL PIERS 190,074 176,650 176,650 - 0.0%
281 551240-LARGE COMM MARINA 243,333 246,000 246,000 - 0.0%
282 551245-SMALL COMM MARINA 45,656 40,000 40,000 - 0.0%
283 551250-VESSEL CHRTR BUSINESS 23,985 22,000 23,000 1,000 4.5%
284 551255-VESSEL RENTAL FACILITY 17,651 16,000 17,000 1,000 6.3%
285 551260-HOA > 15K SQF - - - - #DIV/0!
286 551265-YACHT CLUB GUEST SLIP 12,658 10,000 10,000 - 0.0%
287 551270-RESTAURANTS COMM PIERS 7,517 6,000 6,000 - 0.0%
288 551275-SHIPYARD COMM PIERS 12,574 5,000 5,000 - 0.0%
289 551280-OTHER HARBOR MARINA 4,758 4,700 4,700 - 0.0%
290 551285-OTHER BLDG OVER TDLD 4,619 4,000 4,000 - 0.0%
291 551290-FUEL DOCK BASE PLUS 4,209 3,000 3,000 - 0.0%
292 551295-SPORT FISHING CHRTR 3,973 3,000 3,000 - 0.0%
293 551300-HOA MEMBERS ONLY - - - - #DIV/0!
294 551305-PARKING METER INCOME NOC - - - - #DIV/0!
295 551310-NEWPORT BLVD 218,123 237,314 253,926 16,612 7.0%
296 551315-NEWPORT BUSINESS 458,706 480,706 385,753 (94,953) -19.8%
297 551320-BALBOA BUSINESS 154 - - - #DIV/0!
298 551325-COAST HIGHWAY 22,604 12,823 26,769 13,946 108.8%
299 551330-LIDO SHOPPING 113,803 124,419 128,626 4,206 3.4%
300 551335-NEWPORT/BALBOA BLVD 141,917 137,081 171,608 34,528 25.2%
301 551340-BALBOA STRIP 1 MCFADDN TO 15 101,338 158,861 115,079 (43,782) -27.6%
302 551345-15TH STREET 133,464 186,170 136,430 (49,740) -26.7%
303 551350-BALBOA STRIP 2 10TH TO 15TH 99,488 105,784 100,697 (5,086) -4.8%
304 551355-OCEAN FRONT 950,777 967,589 1,025,590 58,001 6.0%
305 551360-19TH ST 48,009 35,235 52,612 17,376 49.3%
306 551365-CENTRAL LOT 10,890 10,030 20,863 10,833 108.0%
307 551370-BALBOA METERED LOT 208,543 212,766 282,109 69,342 32.6%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 9
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
308 551371-MARCUS/32ND STREET LOT 7,387 8,872 45,633 36,761 414.4%
309 551375-WASHINGTON STREET LOT - - - - #DIV/0!
310 551380-18TH STREET - - - - #DIV/0!
311 551385-CITY HALL 18,393 15,035 27,077 12,042 80.1%
312 551390-MCFADDEN 317,595 321,042 497,964 176,921 55.1%
313 551395-SEASHORE LOT 211,274 235,162 229,808 (5,354) -2.3%
314 551400-A STREET PARKING LOT 149,441 151,942 149,087 (2,855) -1.9%
315 551405-B STREET PARKING LOT 69,472 76,428 64,390 (12,038) -15.8%
316 551410-CANNERY VILLAGE LOT 11,526 11,163 14,433 3,270 29.3%
317 551415-CANNERY VILLAGE A 88,231 92,469 94,222 1,753 1.9%
318 551420-CANNERY VILLAGE B 193,220 201,075 214,509 13,435 6.7%
319 551425-CANNERY VILLAGE C 162,827 168,767 183,752 14,985 8.9%
320 551430-BALBOA STRIP 3 10TH TO ALVARDO 83,092 86,775 89,997 3,222 3.7%
321 551435-WEST NEWPORT 49TH TO LUGONIA 70,268 93,986 73,375 (20,611) -21.9%
322 551440-WEST NEWPORT 64,798 67,044 74,304 7,261 10.8%
323 551445-OVER/UNDER VARIANCES (9,711) - - - #DIV/0!
324 551446-MARINA PARK-MAIN LOT 50,189 37,441 135,707 98,266 262.5%
325 551447-MARINA PARK- EAST LOT 28,311 51,422 34,685 (16,736) -32.5%
326 551448-MARINA PARK-WEST LOT 47,956 18,774 58,515 39,741 211.7%
327 551449-MARINA PARK - BALBOA BLVD 19,828 34,054 - (34,054) -100.0%
328 551450-IN LIEU PARKING 27,750 27,900 27,750 (150) -0.5%
329 551455-26TH STREET PARKING 92,539 104,591 87,237 (17,354) -16.6%
330 551460-MARINERS LOT 8,672 14,819 32,550 17,731 119.7%
331 551465-NEWPORT BLVD LOT 22,853 24,695 30,875 6,180 25.0%
332 551470-BAYSIDE CDM PARKING LOT 14,361 3,600 3,600 - 0.0%
333 551475-DAHLIA CDM PARKING LOT 11,547 10,694 35,293 24,599 230.0%
334 551480-COAST HIGHWAY PARKING 12,915 11,267 15,889 4,623 41.0%
335 551485-SUPERIOR LOT 41,488 43,975 50,980 7,005 15.9%
336 551490-32ND STREET PARKING 38,000 32,839 44,044 11,205 34.1%
337 551495-PALM STREET LOT 1,580 - - - #DIV/0!
338 551500-BALBOA PARKING LOT 1,787,944 1,947,878 1,834,057 (113,821) -5.8%
339 551505-REGULAR PARKING PERMITS 553,846 530,000 600,000 70,000 13.2%
340 551510-ZONE #1 NPT ISLAND PARKING 327 350 480 130 37.1%
341 551515-ZONE #1 NPT ISLAND GUEST 6,266 6,400 6,300 (100) -1.6%
342 551520-ZONE #2 NEWPORT HEIGHTS 3,710 3,400 3,800 400 11.8%
343 551525-ZONE #3 ARALIA STREET 1,104 1,200 3,900 2,700 225.0%
344 551530-CORONA DEL MAR PARKNG LOT 1,217,261 1,194,385 1,307,518 113,133 9.5%
345 551535-PARKING METER FEES (376,953) (685,338) (457,897) 227,441 -33.2%
346 551536-PAY BY CELL TRANSACTION FEE (7,253) (22,751) (91,263) (68,513) 301.1%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 10
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
347 551540-SALE OF OIL 737,952 938,853 936,000 (2,853) -0.3%
348 551545-SALE OF GAS NOC - - - - #DIV/0!
349 551550-CNG ROYALTIES 9,238 9,000 9,000 - 0.0%
350 551555-SPACE RENTALS - - - - #DIV/0!
351 551560-HOA < 15K SQF 3,873 - 3,800 3,800 #DIV/0!
352 INTERGOVERNMENTAL TRANSFERS 16,692,848 15,240,183 15,921,606 681,423 4.5%
353 431000-MOTOR VEHICLE LICENSE FEE 35,203 35,000 35,000 - 0.0%
354 431005-PROP 1B TRANSPORTATION - - - - #DIV/0!
355 431015-ST HIGHWAY MAINT FEES 32,225 32,225 32,225 - 0.0%
356 431020-SLESF COPS REVENUE 165,843 155,000 165,000 10,000 6.5%
357 431025-POLICE OFF STANDARD/TRAINING 54,449 80,000 50,000 (30,000) -37.5%
358 431030-OC PUB SAFETY AUGMENTATION 968,592 1,050,000 980,000 (70,000) -6.7%
359 431035-STATE MANDATED COST REIMB 256,604 45,000 25,000 (20,000) -44.4%
360 431040-COUNTY RNSP OT 41,695 70,000 50,000 (20,000) -28.6%
361 431045-CORRECTION TRAINING REIMB 2,860 5,720 6,310 590 10.3%
362 431055-PROP 69 FROM COUNTY OF ORANGE 2,313 - - - #DIV/0!
363 431060-STATE PROP 84 ASBS GRANT - - - - #DIV/0!
364 431065-DISPATCH TRAINING REIMB 6,000 3,000 3,000 - 0.0%
365 431070-CALIF LITERACY CAMPAIGN 40,805 38,000 20,000 (18,000) -47.4%
366 431075-OC SANITATION DST CONTRIB 567,343 15,000 - (15,000) -100.0%
367 431080-SLS GRANT FUND OC LIBRARY 2,401 - - - #DIV/0!
368 431085-EPA GRANT - - - - #DIV/0!
369 431095-CALTRANS CONTRIBUTION - 500,000 - (500,000) -100.0%
370 431105-BULLET PROOF VEST PROGRAM - 30,000 20,000 (10,000) -33.3%
371 431110-GAS TAX APPORTIONMENT 2105 489,859 544,928 495,122 (49,806) -9.1%
372 431115-GAS TAX APPORTIONMENT 2106 321,368 270,784 303,839 33,055 12.2%
373 431120-GAS TAX APPORTIONMENT 2103 448,194 205,787 341,066 135,279 65.7%
374 431125-GAS TAX APPORTIONMENT 2107 637,864 756,720 639,626 (117,094) -15.5%
375 431126-GAS TAX SB1 LOAN REPAYMNT - - 97,469 97,469 #DIV/0!
376 431127-GAS TAX SB1 RMRA 2030 - - 491,244 491,244 #DIV/0!
377 431130-GAS TAX ENGINEERING AID 2107.5 7,500 7,500 7,500 - 0.0%
378 431135-REFNDS&REBATES FROM GOVT 342,528 60,000 100,000 40,000 66.7%
379 431145-MEASURE M2 FAIR SHARE 1,896,631 2,533,352 1,728,478 (804,874) -31.8%
380 431146-MEASURE M TURNBACK TAX 35,209 - - - #DIV/0!
381 431150-MEASURE M COMPETITIVE 5,676,607 2,694,409 685,454 (2,008,955) -74.6%
382 431155-FEDERAL SEISMIC RETROFIT FEE - - - - #DIV/0!
383 431160-CA-SEISMIC RETROFIT FEE - - - - #DIV/0!
384 431190-UASI 2011 TRAINING GRANT - - - - #DIV/0!
385 431191-UASI CY 10 TRAINING GRANT - - - - #DIV/0!
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 11
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
386 431192-UASI CY 12 TRAINING GRANT - - - - #DIV/0!
387 431193-OCRCFL REIMBURSEMENT - - - - #DIV/0!
388 431205-CA WPA HABITAT CONSVRTN 3,725 - - - #DIV/0!
389 431215-ST WATER RES CONTRL BD - - - - #DIV/0!
390 431220-IRVINE RANCH WATER DIST 39,543 - - - #DIV/0!
391 431225-NEWPORT MESA UNFD SCHOOL DIST - - 250,000 250,000 #DIV/0!
392 431230-FED HWY BRIDGE PRGM (HBP)351,826 - 5,441,995 5,441,995 #DIV/0!
393 431235-CDBG FUNDS 344,722 361,557 359,743 (1,814) -0.5%
394 431240-AQMD 107,596 100,000 100,000 - 0.0%
395 431245-CAL EMA 260,775 - - - #DIV/0!
396 431246-MEDI-CAL IGT - 411,339 - (411,339) -100.0%
397 431250-EMERGENCY MGMT ASST GRNT 10,712 13,000 13,008 8 0.1%
398 431260-DEPT OF CONSERVATION GRNT 23,059 22,000 22,000 - 0.0%
399 431265-2010 FEDERAL BAB SUBSIDY 2,362,803 2,350,127 2,350,127 - 0.0%
400 431270-OC REAL ESTATE FRAUD TRST - - - - #DIV/0!
401 431275-CAL EMA HAZ MAT GRANT - - - - #DIV/0!
402 431285-SANTA ANA COLLEGE 97,788 95,000 95,000 - 0.0%
403 431295-AB109 FUNDING REIMB 1,488 - 10,000 10,000 #DIV/0!
404 431300-OCTA COOP AGREEMENT 106,327 - - - #DIV/0!
405 431305-US BUREAU OF RECLAMATION - - - - #DIV/0!
406 431310-OCTA GO LOCAL GRANT 12 - - - #DIV/0!
407 431315-COUNTY OF ORANGE CONTRB 118,437 380,000 200,000 (180,000) -47.4%
408 431320-FIREMANS FND HERITGE GRNT - - - - #DIV/0!
409 431325-BBSC MAINT 27,280 25,000 25,000 - 0.0%
410 431330-OTS DUI ENFRC/AWARE FY11 - - - - #DIV/0!
411 431335-OTS DUI ENFRC/AWARE FY12 - - - - #DIV/0!
412 431340-OTS SLCT TRFFC ENFRC FY13 - - - - #DIV/0!
413 431345-OTS SOBRIETY CHCKPT FY13 - - - - #DIV/0!
414 431350-OTS SLCT TRFFC ENFRC FY14 - - - - #DIV/0!
415 431355-OTS SOBRITEY CHKPT FY14 - - - - #DIV/0!
416 431360-OTS REV 151,405 340,935 62,500 (278,435) -81.7%
417 431360-OTS STEP FY 15 153,196 - - - #DIV/0!
418 431365-ICE/HSILA PREDATOR GRANT 1,080 1,000 - (1,000) -100.0%
419 431370-2011 HOMELAND SECURITY GRANT - - - - #DIV/0!
420 431375-CA COASTAL COMMISSION 53,981 - - - #DIV/0!
421 431380-BIG CANYON - - - - #DIV/0!
422 431385-DEPT OF BOATING & WATERWAYS 50,400 90,000 - (90,000) -100.0%
423 431390-FEMA - - - - #DIV/0!
424 431395-CUSTOMS BORDER PATROL - - - - #DIV/0!
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 12
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
425 431425-LOWER NWP STORM DRAIN - - - - #DIV/0!
426 431430-MWDOC REBATE 332,234 - - - #DIV/0!
427 431435-CALFED GRANT - - - - #DIV/0!
428 431440-TRAFFIC CONGESTION RELIEF - - - - #DIV/0!
429 431445-PROP 13 NPT COAST WATERSHED - - - - #DIV/0!
430 431450-FEDERAL HIGHWAY FUNDS - - - - #DIV/0!
431 431455-OTHER GOVT GRANTS 25,620 - - - #DIV/0!
432 431460-OCTA BICYCLE FUNDING PROG - - - - #DIV/0!
433 431465-BSCC LOCAL LAW ENFORCEMENT 10,193 - - - #DIV/0!
434 431470-UASI CY 14 TRAINING GRANT - - - - #DIV/0!
435 431471-UASI GRANT - 3,409 - (3,409) -100.0%
436 431472-ABC GRANT - 48,191 - (48,191) -100.0%
437 431475-DMV(OCTA) ABANDONED VEHICLE - - - - #DIV/0!
438 431480-CHP""EVERY 15 MIN"" GRANT - - - - #DIV/0!
439 431485-UASI 08 TRANSFER AGREEMENT - - - - #DIV/0!
440 431490-CAL RECYCLE - - - - #DIV/0!
441 431495-OCTA LATERAL PAVEMENT MGMT - 1,000,000 - (1,000,000) -100.0%
442 431500-CLEAN BEACHES INITIATIVE - 839,500 689,500 (150,000) -17.9%
443 431505-LBCWD REIMBURSEMENT - - - - #DIV/0!
444 511000-PD CONTRIB FOR RET INS 26,550 26,700 26,400 (300) -1.1%
445 511005-PERS MEDICARE D REIMB - - - - #DIV/0!
446 LICENSES, PERMITS & FEES 5,575,146 25,363,804 8,671,078 (16,692,726) -65.8%
447 421000-BICYCLE LICENSES 56 100 60 (40) -40.0%
448 421005-LIVE ABOARD PERMITS 5,546 4,300 5,500 1,200 27.9%
449 421010-DOG LICENSES 53,297 57,600 78,500 20,900 36.3%
450 421011-DOG LICENSES - CITY NAT BANK 240 2,400 500 (1,900) -79.2%
451 421015-OUTDOOR DINING PERMIT 3,071 2,000 3,000 1,000 50.0%
452 421020-GREASE DISPOSAL IN LIEU 2,026 - 3,560 3,560 #DIV/0!
453 421025-STREET CLOSURE PERMITS 52,739 50,000 50,000 - 0.0%
454 421030-MISC LICNS FEES & PERMITS 276 - - - #DIV/0!
455 421035-RECORDS MANAGEMENT FEE 66,170 50,000 70,000 20,000 40.0%
456 422000-BUILDING PERMITS 2,559,104 2,570,552 2,779,230 208,678 8.1%
457 422005-ELECTRICAL PERMITS 336,085 323,900 344,956 21,056 6.5%
458 422010-GRADING PERMITS 244,946 238,450 259,868 21,418 9.0%
459 422015-DEMOLITION PERMITS 29,165 40,000 40,000 - 0.0%
460 422020-PLUMBING PERMITS 289,447 279,988 300,374 20,387 7.3%
461 422025-HEATING PERMITS 263,805 250,853 267,109 16,257 6.5%
462 422030-NB DIVIDEND PROGRAM - - - - #DIV/0!
463 422035-POOL/SPA PERMITS 93,271 113,921 92,368 (21,553) -18.9%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 13
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
464 422040-FAIR SHARE FEES 1,123,949 124,536 350,000 225,464 181.0%
465 422045-AFFORDABLE HOUSING 28,954 202,678 - (202,678) -100.0%
466 422050-PHOTO VOLTAIC PLAN CHECK 38,926 43,667 34,773 (8,894) -20.4%
467 422055-PHOTO VOLTAIC PERMIT 50,868 58,824 44,987 (13,837) -23.5%
468 422065-PARK FEES ZONE 1 52,250 600,875 548,625 1050.0%
469 422080-PARK FEES ZONE 4 3,900,000 2,200,000 (1,700,000) -43.6%
470 422105-PARK FEES ZONE 9 - 130,625 130,625 #DIV/0!
471 422110-PARK FEES ZONE 10 235,125 - (235,125) -100.0%
472 422125-BUILDING EXCISE TAX - - - - #DIV/0!
473 422130-BET DEVELOPMENT RESIDENTIAL - - - - #DIV/0!
474 422135-BET UNDEVELOPED RESIDENTIAL - - - - #DIV/0!
475 422140-BET DEVELOPMENT COMMERCIAL 184,420 174,500 179,000 4,500 2.6%
476 423000-HARBOR PLAN CHECK (BLDG)21,418 13,299 33,698 20,400 153.4%
477 423005-HARBOR PERMIT 28,849 32,385 23,805 (8,580) -26.5%
478 423010-COMMERCIAL PIER FEES - - - - #DIV/0!
479 423020-MOORING FEES (2,772) - 80,000 80,000 #DIV/0!
480 423025-PIER TRANSFER FEES 29,528 23,000 23,000 - 0.0%
481 423030-DREDGING PERMIT APPLICATN FEES 8,370 - 50,000 50,000 #DIV/0!
482 424000-POLICE TOW FRANCHISE FEE 62,389 65,000 62,000 (3,000) -4.6%
483 424005-SOLICITATION PERMIT FEE 587 1,000 500 (500) -50.0%
484 424006-PAWN/2ND HAND DEALER PRMIT FEE 414 - - - #DIV/0!
485 541000-INVESTMENT INCOME 164,032 164,032 #DIV/0!
486 551320-BALBOA BUSINESS 233,613 242,957 9,345 4.0%
487 551375-WASHINGTON STREET LOT 17,327 18,020 693 4.0%
488 551495-PALM STREET LOT 165,897 172,533 6,636 4.0%
489 551535-PARKING METER FEES (22,372) (25,728) (3,356) 15.0%
490 551536-PAY BY CELL TRANSACTION FEE (47,210) (9,026) 38,184 -80.9%
491 561075-NEWPORT UPTOWN PUBLIC BENEFIT 16,106,224 - (16,106,224) -100.0%
492 MISCELLANEOUS REVENUES 4,839,040 5,541,492 3,156,831 (2,384,661) -43.0%
493 511015-ADA EDU. & ENFORCE 13,544 11,999 7,913 (4,086) -34.1%
494 511020-START VIDEO SALES - 1,700 1,700 - 0.0%
495 511025-SALE OF RPTS/CROSSROADS - - - - #DIV/0!
496 511030-SALE OF GIS MAPS 925 - - - #DIV/0!
497 511035-SALE OF MAPS & PUB 32,338 22,500 26,500 4,000 17.8%
498 511040-DAMAGE TO CITY PROPERTY 323,330 146,500 201,500 55,000 37.5%
499 511045-HOAG SR TRANSPORT GRANT 100,000 100,000 100,000 - 0.0%
500 511050-PRIVATE REFUNDS & REBATES 317,709 2,244,015 82,000 (2,162,015) -96.3%
501 511055-REVENUE N.O.C.8,380 - - - #DIV/0!
502 511055-REVENUE NOC 527,139 48,000 48,000 - 0.0%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 14
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
503 511060-PROGRAM REVENUES NOC 396 250 250 - 0.0%
504 511065-CABLE FRANCHISE PEG FEES 334,302 267,445 270,119 2,674 1.0%
505 511070-ENERNOC INCENTIVE 12,549 10,000 10,000 - 0.0%
506 511075-BAD DEBT REVENUE (428,600) (550,917) (476,151) 74,766 -13.6%
507 511080-FRIENDS OF THE LIBRARY 410,000 205,000 - (205,000) -100.0%
508 511085-NB LIBRARY FOUNDATION 236,605 185,000 - (185,000) -100.0%
509 511090-NPT CONDO ASSN 39,903 - 35,000 35,000 #DIV/0!
510 511095-RHS/CERBT REIMB 2,748,781 2,700,000 2,700,000 - 0.0%
511 511100-INSURANCE PREM FROM EE 11,500 - - - #DIV/0!
512 511101-DENTAL PREM FROM EE 210 - - - #DIV/0!
513 511102-VISION PREM FROM EE 28 - - - #DIV/0!
514 511110-VNB PUBLIC BENEFIT FEE 150,000 150,000 150,000 - 0.0%
515 511115-SCE REBATES/REFUNDS - - - - #DIV/0!
516 511120-POLLTN LEGAL LIAB INS POLICY - - - - #DIV/0!
517 OTHER FINANCING SOURCES - - - - #DIV/0!
518 612005-PROCEEDS FROM LT DEBT - - - - #DIV/0!
519 612100-BOND PROCEEDS - - - - #DIV/0!
520 680000-CONTRIBUTED CAPITAL - - - - #DIV/0!
521 SALE OF PROPERTY, EQUIPMENT AND MATERIALS 2,601,904 274,500 215,500 (59,000) -21.5%
522 611000-PROCEEDS SALE OF EQUIP 2,375,000 - - - #DIV/0!
523 611005-SALE OF PROPERTY 15,655 12,000 15,000 3,000 25.0%
524 611010-SPECIAL LIGHTING DISTRICT 78,119 60,000 60,000 - 0.0%
525 611015-SALE OF VEHICLES 97,586 179,000 117,000 (62,000) -34.6%
526 611020-SALE OF EQUIPMENT 780 - - - #DIV/0!
527 611025-SALE OF SCRAP MATERIALS 34,765 23,500 23,500 - 0.0%
528 611030-SALE OF PAPER - - - - #DIV/0!
529 611035-SALE OF INVENTORY (MARKUP)- - - - #DIV/0!
530 PROPERTY INCOME AND INVESTMENT EARNINGS 2,405,116 923,838 1,638,628 714,791 77.4%
531 541000-INVESTMENT INCOME 1,465,555 923,838 1,638,628 714,791 77.4%
532 541005-FAIR VALUE OF INVESTMENTS 939,561 - - - #DIV/0!
533 TRANSFERS IN 48,589,087 49,128,732 35,247,420 (13,881,312) -28.3%
534 691001-TRANSFERS IN - - - - #DIV/0!
535 691010-TRANSFER IN GENERAL FUND 33,735,835 25,089,500 21,397,520 (3,691,980) -14.7%
536 691012-TRANSFER IN FUND 012 113,189 - - - #DIV/0!
537 691100-TRANSFER IN TIDELAND FUND - - - - #DIV/0!
538 691100-TRANSFER IN TIDELAND HARBR CAP - - - - #DIV/0!
539 691123-TRANSFER IN MEASURE M COMP 154,558 - - - #DIV/0!
540 691135-TRANSFER IN CONTRIBUTION FUND 68,100 - - - #DIV/0!
541 691140-TRANSFER IN CIRC&TRANSPORT 191,398 - - - #DIV/0!
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - REVENUE 15
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018
V 2017 REVISED PCT CHANGE
542 691142-TRANSFER IN AQMD FUND - - - - #DIV/0!
543 691161-TRANSFER IN NPT CST ANNEX RCPT 24,868 1,219,595 14,518 (1,205,077) -98.8%
544 691164-TRANSFER IN FiiN FUND - - - - #DIV/0!
545 691513-TRANSFER IN FFP FUND 8,180,999 17,027,991 8,226,550 (8,801,441) -51.7%
546 691695-TRANSFER IN CIOSA CONSTRUCT - - - - #DIV/0!
547 691701-TRANSFER IN WATER ENTERPRISE - 4,981,646 4,608,832 (372,814) -7.5%
548 691711-TRANSFER IN SEWER ENTERPRISE - 750,000 1,000,000 250,000 33.3%
549 691750-TRANSFER IN WORK COMP FUND - - - - #DIV/0!
550 691765-TRANSFER IN IT REPLACEMENT - 60,000 - (60,000) -100.0%
551 691831-TRANSFER IN ACKERMAN TRUST 43,985 - - - #DIV/0!
552 692161-INTRAFUND XFR FRM NPT CST RCPT 1,200,000 - - - #DIV/0!
553 692701-INTRAFND XFR FRM WATER ENT FND 4,302,394 - - - #DIV/0!
554 692711-INTRAFUND XFR FRM SEWER ENT FD 573,762 - - - #DIV/0!
555 692750-INTRAFUND XFR FRM WORKERS COMP - - - - #DIV/0!
556 692752-INTRAFD XFR FRM EQUIP MAINT FD - - - - #DIV/0!
557 692761-INTRAFND XFR FRM RETIREE MEDIC - - - - #DIV/0!
558 Grand Total 336,916,795 357,322,169 334,864,928 (22,457,242) -6.3%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 16
EXPENDITURE COMPARISON/VARIANCE ALL FUNDS/ALL DEPARTMENTS 04/24/17
FUND-TITLE (All)
DEPT TITLE (All)
DIVISION TITLE (All)
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
559 REGULAR SALARIES - MISCELLANEOUS 47,060,669 47,005,810 47,627,633 621,823 1.3%
560 711001-SALARIES MISCELLANEOUS 40,696,696 40,610,303 40,970,658 360,355 0.9%
561 711003-SALARIES PART TIME 3,625,451 5,649,666 5,834,146 184,480 3.3%
562 711004-SALARIES SEASONAL 1,961,263 - - - #DIV/0!
563 712003-NIGHT DIFFERENTIAL MISC 69,075 60,747 61,497 750 1.2%
564 712004-CERTIFICATION PAY 389,435 347,984 417,943 69,959 20.1%
565 712006-BILINGUAL PAY 94,685 85,200 93,000 7,800 9.2%
566 712011-HOLIDAY PAY MISCELLANEOUS 224,064 251,910 250,389 (1,521) -0.6%
567 REGULAR SALARIES - PUBLIC SAFETY 32,256,342 32,383,418 33,721,206 1,337,788 4.1%
568 711002-SALARIES SAFETY 29,503,548 29,613,242 30,760,365 1,147,123 3.9%
569 712001-SPECIAL ASSIGNMENT PAY 53,286 59,397 57,249 (2,148) -3.6%
570 712002-FIRE TILLER PAY 19,745 20,000 20,000 - 0.0%
571 712005-EMT PAY 13,914 10,000 10,000 - 0.0%
572 712007-LONGEVITY PAY 129,475 128,042 142,269 14,227 11.1%
573 712008-MATRON PAY 3,160 3,200 6,500 3,300 103.1%
574 712009-SCHOLASTIC ACHIEVEMENT 1,302,464 1,280,209 1,406,283 126,074 9.8%
575 712010-EDUCATION RETENTION 145,522 142,543 149,860 7,317 5.1%
576 712012-HOLIDAY PAY SAFETY 1,059,602 1,099,580 1,077,102 (22,478) -2.0%
577 712013-PMA LEADERSHIP COMPENSATION 25,627 27,204 27,764 560 2.1%
578 712016-MOTOR OFFICER PAY - - 44,178 44,178 #DIV/0!
579 712018-CANINE PAY - - 19,636 19,636 #DIV/0!
580 OVERTIME PAYS 8,231,279 7,610,910 6,988,038 (622,872) -8.2%
581 713001-OVERTIME MISC & 1/2 TIME 1,912,775 865,148 922,980 57,832 6.7%
582 713002-OVERTIME SAFETY & 1/2 TIME 2,526,598 1,917,196 1,504,658 (412,538) -21.5%
583 713002-OVERTIME SAFTY & 1/2 TIME - 282,291 60,250 (222,041) -78.7%
584 713003-OVERTIME PLANNED 141,712 1,124,511 1,070,656 (53,855) -4.8%
585 713004-OVERTIME VACATION RELIEF 1,775,960 1,988,809 1,988,809 - 0.0%
586 713005-OVERTIME UNCONTROLLED 1,450,852 970,893 970,893 - 0.0%
587 713006-FIRE FLSA OT 169,906 156,000 156,000 - 0.0%
588 713007-DUTY PAY 27,542 27,000 27,000 - 0.0%
589 713008-CALL BACK PAY 108,960 104,000 104,000 - 0.0%
590 713009-STAND BY PAY 116,973 175,062 182,792 7,730 4.4%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 17
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
591 OTHER PAYS 3,447,800 2,159,194 1,907,344 (251,850) -11.7%
592 714001-LUMP SUM PAYMENT 855,239 - - - #DIV/0!
593 714002-TERMINATION PAY MISCELLANEOUS 1,002,739 975,000 975,000 - 0.0%
594 714003-TERMINATION PAY SAFETY 776,432 650,000 475,000 (175,000) -26.9%
595 714004-PAID FLEX/SPILLOVER PAY 246,897 275,000 175,000 (100,000) -36.4%
596 714005-EARLY RETIREMENT PROGRAM - - - - #DIV/0!
597 715001-RIDESHARE INCENTIVE 4,400 4,929 - (4,929) -100.0%
598 715003-ACCRUED COMPENSATED ABSENCE 276,602 - - - #DIV/0!
599 715004-SALARY REIMBURSEMENT 165,843 155,000 165,000 10,000 6.5%
600 715005-SALARY SAVINGS - (14,133) - 14,133 -100.0%
601 715006-COUNCIL ALLOWANCES 119,648 113,398 117,344 3,946 3.5%
602 HEALTH/DENTAL/VISION 13,187,861 15,195,882 15,480,324 284,442 1.9%
603 721001-CAFETERIA ALLOWANCE FULLTIME 12,893,034 15,044,528 15,311,652 267,124 1.8%
604 721002-CAFETERIA ALLOWANCE PART TIME 294,827 151,354 168,672 17,318 11.4%
605 PENSION NORMAL COST 15,828,813 15,987,133 16,309,615 322,483 2.0%
606 722001-PENSION MEMBER CONTRIB MISC 3,608,694 4,207,383 4,226,366 18,983 0.5%
607 722002-PENSION MEMBER CONTRIB SAFETY 2,901,334 2,972,486 3,107,340 134,854 4.5%
608 723002-PENSION NORMAL COST MISC 3,328,688 2,624,993 2,726,419 101,427 3.9%
609 723003-PENSION NORMAL COST SAFETY 5,855,366 6,032,318 6,118,343 86,025 1.4%
610 723004-RETIREMENT PART TIME/TEMP 134,730 149,953 131,147 (18,806) -12.5%
611 PENSION UAL 21,540,953 24,701,593 33,871,716 9,170,123 37.1%
612 725001-PENSION UAL COST MISC 7,677,805 9,093,074 9,277,031 183,957 2.0%
613 725002-PENSION UAL COST SAFETY 13,863,148 15,608,518 15,680,090 71,572 0.5%
614 725003-DISCRETIONARY UAL MISC - - 3,818,534 3,818,534 #DIV/0!
615 725004-DISCRETIONARY UAL SAFETY - - 5,096,061 5,096,061 #DIV/0!
616 PENSION EMPLOYEE CONTRIBUTION (8,968,236) (9,469,380) (10,024,552) (555,173) 5.9%
617 724001-EE CONTRIBUTION MISC (5,090,406) (5,386,096) (5,607,925) (221,830) 4.1%
618 724002-EE CONTRIBUTION SAFETY (3,877,831) (4,083,284) (4,416,627) (333,343) 8.2%
619 OTHER PENSION EXPENSE 246,978 200,000 285,000 85,000 42.5%
620 723001-RETIREMENT CONTRIBUTIONS ADD'L 246,978 200,000 285,000 85,000 42.5%
621 OTHER BENEFITS 2,909,371 2,805,752 2,945,845 140,092 5.0%
622 727001-CAR ALLOWANCE 70,155 71,400 70,154 (1,246) -1.7%
623 727002-WELNESS ALLOWANCE 762 750 750 - 0.0%
624 727003-CELL PHONE STIPEND 237,249 229,380 232,560 3,180 1.4%
625 727004-RHS $2.50 CONTRIBUTION 809,165 685,776 785,789 100,013 14.6%
626 727005-HYBRID CONTRIB DEPT DIRECTOR 2,393 2,400 2,400 - 0.0%
627 727009-ANBOL EQUIP ALLOWANCE 35,797 34,900 34,900 - 0.0%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 18
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
628 727010-ANBOL CANCER SCREENING 2,163 10,000 10,000 - 0.0%
629 727011-LMA SUNBLOCK & SUNGLASS 4,800 5,702 5,700 (2) 0.0%
630 727012-LIFE INSURANCE 74,424 70,312 72,864 2,552 3.6%
631 727013-EMP ASSISTANCE PROGRAM 17,958 18,221 15,246 (2,975) -16.3%
632 727014-OTHER BENEFITS 8,819 10,000 12,657 2,657 26.6%
633 727015-UNEMPLOYMENT INSURANCE 39,430 57,600 - (57,600) -100.0%
634 727016-MEDICARE FRINGES 1,329,696 1,367,466 1,453,643 86,177 6.3%
635 727017-PARS DC 401A 11,799 12,615 19,951 7,336 58.2%
636 727018-PORAC RET MED TRUST 232,547 229,230 229,231 0 0.0%
637 727019-SURVIVOR BENEFIT 32,214 - - - #DIV/0!
638 RETIREE HEALTH PROGRAM 9,820,886 11,328,087 11,300,411 (27,676) -0.2%
639 726001-RETIREE INSURANCE RESERVE - - - - #DIV/0!
640 726002-ANNUAL OPEB COST 5,691,790 7,850,176 8,069,730 219,554 2.8%
641 726002-ANNUAL OPEB PREMIUM - - 15,948 15,948 #DIV/0!
642 726003-RETIREE PERS PREMIUMS 607,440 612,000 620,000 8,000 1.3%
643 726004-RETIREE VISION PREMIUMS 22,540 32,000 30,000 (2,000) -6.3%
644 726005-RETIREE DENTAL PREMIUMS 266,705 240,000 220,000 (20,000) -8.3%
645 726006-RETIREE HEALTH INSURANCE PREMI - - - - #DIV/0!
646 726007-CHANGE IN NET OPEB OBLIGATION (1,077,915) - - - #DIV/0!
647 727006-RHS LUMP SUM CONTRIBUTION 121,007 93,911 94,733 822 0.9%
648 727007-PAYMENT > ARC 2,000,000 - - - #DIV/0!
649 727008-RETIREE RHS CONTRIBUTION 2,189,319 2,500,000 2,250,000 (250,000) -10.0%
650 INSURANCE, CLAIMS, JUDGMENTS AND LEGAL DEFENSE 14,263,400 17,175,598 18,191,827 1,016,229 5.9%
651 891001-GENERAL INSURANCE 4,068,231 4,033,466 4,033,466 - 0.0%
652 891001-GENERAL LIABILITY INSURANCE - 34,768 34,768 - 0.0%
653 891002-ACCRUED WORKERS COMP EXP 436,000 - - - #DIV/0!
654 891003-ACCRUED GENERAL LIAB EXP (3,668,913) - - - #DIV/0!
655 891004-CLAIMS ADMINISTRATION 371,191 425,000 425,000 - 0.0%
656 891005-PPD (PERM DISAB BENEFITS)634,513 600,000 500,000 (100,000) -16.7%
657 891006-TTD (TEMP DISAB BENEFITS)208,007 100,000 120,000 20,000 20.0%
658 891007-VRTD (VOC REHAB BENEFITS)- - - - #DIV/0!
659 891008-BENEFITS 35,991 27,000 27,000 - 0.0%
660 891009-MEDICAL 1,406,115 1,500,000 1,587,750 87,750 5.9%
661 891010-RECRUITING 145,388 126,431 121,125 (5,306) -4.2%
662 891011-LEGAL FEES DEFENDANT 294,140 225,000 200,000 (25,000) -11.1%
663 891012-SETTLEMENTS 6,038,113 3,000,000 3,000,000 - 0.0%
664 891013-MEDICAL AUDITS 61,270 55,000 60,000 5,000 9.1%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 19
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
665 891014-EXCESS INSURANCE 355,817 561,887 585,887 24,000 4.3%
666 891015-SELF INSURANCE FEES 56,237 125,000 125,000 - 0.0%
667 891016-ADMINISTRATIVE 4,272 8,000 8,000 - 0.0%
668 891017-ATTORNEYS FEES 720,239 1,700,000 2,200,000 500,000 29.4%
669 891018-LITIGATION EXPENSE 116,317 230,000 330,000 100,000 43.5%
670 891020-OUTSIDE COUNSEL ADVISORY 128,918 195,000 155,000 (40,000) -20.5%
671 891021-OUTSIDE COUNSEL: SPEC LIT 226,056 550,000 400,000 (150,000) -27.3%
672 891022-OUTSIDE COUNSEL: CODE ENF 20,862 25,000 25,000 - 0.0%
673 891023-AUTO B.I.7,000 50,000 80,000 30,000 60.0%
674 891024-AUTO P.D.39,520 30,000 50,000 20,000 66.7%
675 891025-OTHER B.I.410,000 500,000 1,250,000 750,000 150.0%
676 891026-OTHER P.D.193,265 200,000 250,000 50,000 25.0%
677 891028-LIABILITY P.I.1,038 300,000 350,000 50,000 16.7%
678 891035-OTHER SERVICES-SAFETY 10,920 30,000 30,000 - 0.0%
679 891036-OTHER SERVICES-DRUG TEST 10,838 15,000 15,000 - 0.0%
680 891037-OTHER SERVICES ADA COMPLI 275 10,000 10,000 - 0.0%
681 891038-AMBULANCE BILLING 191,002 205,000 155,000 (50,000) -24.4%
682 891039-BROKER FEES 90,000 107,620 92,250 (15,370) -14.3%
683 891040-CRIME INSURANCE 5,744 6,200 8,650 2,450 39.5%
684 891041-SPECIAL EVENT LIABILITY 2,997 7,000 7,000 - 0.0%
685 891042-GENERAL LIABILITY EXCESS 572,922 720,000 818,405 98,405 13.7%
686 891043-PROPERTY INSURANCE 790,623 1,217,700 1,020,000 (197,700) -16.2%
687 891044-OIL WELL BLANKET BOND 279 500 500 - 0.0%
688 891045-GENERAL LIAB. WATERCRAFT 29,075 31,130 31,130 - 0.0%
689 891046-FIDUCIARY LIABILITY 50,700 52,000 36,000 (16,000) -30.8%
690 891047-DISABILITY EXP - - - - #DIV/0!
691 891048-INVEST ADVISOR REPORT FEE 143,140 132,000 10,000 (122,000) -92.4%
692 891049-BANK FEES 43,127 39,896 39,896 - 0.0%
693 891050-OTHER REV ABATEMENT - - - - #DIV/0!
694 891051-CREDIT CARD FEES 3,356 - - - #DIV/0!
695 891052-OTHER MISC FEES 8,816 - - - #DIV/0!
696 GENERAL EXPENSES 4,583,551 5,884,393 5,711,958 (172,434) -2.9%
697 871001-CERT & MEMBERSHIP 7,441 16,050 16,050 - 0.0%
698 871002-ADVERT & PUB RELATIONS 111,275 148,628 157,235 8,607 5.8%
699 871003-POSTAGE FREIGHT EXPERSS NOC 276,414 384,075 386,125 2,050 0.5%
700 871003-POSTAGE/FREIGHT/EXPRESS NOC - - - - #DIV/0!
701 871004-PUBLICATIONS & DUES NOC 181,839 263,831 220,668 (43,163) -16.4%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 20
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
702 871005-ALARM MONITORING 610 1,200 1,200 - 0.0%
703 871006-UNIFORM EXPENSE 315,994 415,567 389,340 (26,227) -6.3%
704 871007-UNIFORMS/PROTECTIVE GEAR 107,512 165,628 139,095 (26,533) -16.0%
705 871008-DIST 1 DISCRETIONARY GRANT 5,794 6,000 6,000 - 0.0%
706 871009-DIST 2 DISCRETIONARY GRANT 2,500 6,000 6,000 - 0.0%
707 871010-DIST 3 DISCRETIONARY GRANT - 6,000 6,000 - 0.0%
708 871011-DIST 4 DISCRETIONARY GRANT - 6,000 6,000 - 0.0%
709 871012-DIST 5 DISCRETIONARY GRANT 3,700 6,000 6,000 - 0.0%
710 871013-DIST 6 DISCRETIONARY GRANT - 6,000 6,000 - 0.0%
711 871014-DIST 7 DISCRETIONARY GRANT 6,000 6,000 6,000 - 0.0%
712 871015-TUITION REIMBURSEMENT 76,039 98,500 98,500 - 0.0%
713 871016-CONSERVANCY PAYMENT 8,000 12,000 - (12,000) -100.0%
714 871017-SOFTWARE LICENSE RENEWAL 1,066,544 1,720,130 1,678,354 (41,776) -2.4%
715 871018-HARDWARE MONITOR/PRINTER 15,239 - - - #DIV/0!
716 871018-HARDWARE/MONITOR/PRINTER 22,547 55,615 38,300 (17,315) -31.1%
717 871019-NETWORK EQUIPMENT 126,197 93,438 39,317 (54,121) -57.9%
718 871020-PC REPLACEMENT 261,530 438,628 338,317 (100,311) -22.9%
719 871021-HARDWARE MAINTENANCE 12,971 47,701 35,457 (12,244) -25.7%
720 871022-SERVICE CHARGE ADMINISTRATIVE 1,856,168 1,859,089 1,859,089 - 0.0%
721 871024-MARINA EDUCTN/TIDEPOOLS - - - - #DIV/0!
722 871025-HARBOR PIER PERMIT APPEAL - - - - #DIV/0!
723 871026-SURFING RESERVE - - - - #DIV/0!
724 871027-TENNIS RESERVE - - - - #DIV/0!
725 871028-SAILING RESERVE - - - - #DIV/0!
726 871029-REC FAC RENTAL RESERVE 3,062 - - - #DIV/0!
727 871030-OASIS FAC RENTAL RESERVE - - - - #DIV/0!
728 871031-OASIS FITNESS CTR RESERVE - - - - #DIV/0!
729 871032-CITY SCHOLARSHIP TRUST 4,200 5,000 5,000 - 0.0%
730 871034-ADMINISTRATIVE 55,162 60,311 60,311 - 0.0%
731 871035-FAIR HOUSING 12,000 12,000 12,000 - 0.0%
732 871036-SOCIAL SERVICE PROVIDERS 44,814 45,000 45,000 - 0.0%
733 871037-REAL PRPRTY ASSET MGT PRG - - - - #DIV/0!
734 871039-COST APPLIED ALLOCATION - - - - #DIV/0!
735 871040-OC RECORDING EXPENSE - - 600 600 #DIV/0!
736 871041-NBTV OPERATIONS/PROGRAM - - 150,000 150,000 #DIV/0!
737 871042-POLLUTN LEGAL LIAB INS POLICY - - - - #DIV/0!
738 879999-PLACEHOLDER OBJECT - - - - #DIV/0!
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 21
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
739 MAINTENANCE & REPAIR 10,935,569 12,723,905 12,561,830 (162,075) -1.3%
740 851001-GENERATOR MAINTENANCE & REPAIR 36,889 43,000 43,000 - 0.0%
741 851002-VALVE MAINT PROGRAM 90,889 98,110 90,000 (8,110) -8.3%
742 851003-AIR VAC MAINT PROGRAM 26,981 30,000 20,000 (10,000) -33.3%
743 851004-WATER SERVICE M&R 672 - - - #DIV/0!
744 851005-METER VAULT REPLACEMENT - 6,000 6,000 - 0.0%
745 851006-RESID REFUSE COLLECTION 3,960,904 4,085,623 4,103,338 17,715 0.4%
746 851007-AUTOMOTIVE FUEL/WASH 793,000 1,008,406 986,806 (21,600) -2.1%
747 851008-AUTO EXTERIOR MAINT 67,850 55,768 55,768 - 0.0%
748 851009-COLLISION CONTINGNCY FUND 72,929 40,000 40,000 - 0.0%
749 851010-MAINT & REPAIR EQUIPMENT 57,410 97,810 94,626 (3,184) -3.3%
750 851010-MATINENANCE & REPAIR EQUIP 553,753 1,067,516 986,618 (80,898) -7.6%
751 851011-MAINTENANCE COPIERS 67,785 69,000 79,000 10,000 14.5%
752 851012-MAINTENANCE & REPAIR GYM - - - - #DIV/0!
753 851013-PRINTER MAINT/SUPPLIES 34,924 114,284 89,560 (24,724) -21.6%
754 851014-MAINT & REPAIR DAMAGE 18,101 - - - #DIV/0!
755 851014-MAINTENANCE & REPAIR DAMAGE 38,929 51,411 50,000 (1,411) -2.7%
756 851015-MAINT E COAST HIGHWAY 24,849 26,897 26,897 - 0.0%
757 851015-MAINTENANCE EAST COAST HIGHWAY - - - - #DIV/0!
758 851016-MAINT & REPAIR BUILDING 196,338 235,523 232,533 (2,990) -1.3%
759 851016-MAINTENANCE & REPAIR BLDG 730,084 1,030,986 1,088,033 57,047 5.5%
760 851017-FIRE STATION 1 MAINT/REPAIR 4,597 - - - #DIV/0!
761 851018-FIRE STATION 2 MAINT/REPAIR 8,397 9,504 - (9,504) -100.0%
762 851019-FIRE STATION 3 MAINT/REPAIR 20,792 - - - #DIV/0!
763 851020-FIRE STATION 4 MAINT/REPAIR 3,713 - - - #DIV/0!
764 851021-FIRE STATION 5 MAINT/REPAIR 8,393 - - - #DIV/0!
765 851022-FIRE STATION 6 MAINT/REPAIR 6,437 - - - #DIV/0!
766 851023-FIRE STATION 7 MAINT/REPAIR 7,868 - - - #DIV/0!
767 851024-FIRE STATION 8 MAINT/REPAIR 9,215 - - - #DIV/0!
768 851025-LG TOWER MAINT/REPLACE 18,705 38,341 43,352 5,011 13.1%
769 851026-LANDSCAPE MAINT - 4,200 4,200 - 0.0%
770 851027-FICUS TREE MAINTENANCE 36,865 99,849 99,849 - 0.0%
771 851028-TREE REFORESTATION 253,790 250,845 250,845 - 0.0%
772 851029-TREE REPLACEMENT 27,093 46,916 46,916 - 0.0%
773 851030-TURF RENOVATION 97,798 99,680 95,000 (4,680) -4.7%
774 851031-MAINT BBSC 38,358 25,210 25,210 - 0.0%
775 851032-WASTEWATER ROOT CUTTING 25,432 16,601 16,601 - 0.0%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 22
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
776 851033-WELLS & PUMP STA MAINT 72,797 87,487 81,715 (5,772) -6.6%
777 851034-REGULATING STA MAINT 43,001 65,012 55,000 (10,012) -15.4%
778 851035-CCTV MAINTENANCE PROGRAM 86,837 87,036 87,036 - 0.0%
779 851036-GREASE CNTRL DEV/INSPEC 70,686 79,544 79,544 - 0.0%
780 851037-MAINT & REPAIR NOC 53,865 101,036 224,076 123,040 121.8%
781 851037-MAINTENANCE & REPAIR NOC 1,258,838 1,144,988 1,149,101 4,113 0.4%
782 851038-MAINT IRRIGATION REPAIR 47,395 157,280 157,280 - 0.0%
783 851039-MAINT STORM DRAINS 127,473 155,079 135,000 (20,079) -12.9%
784 851040-MAINT DRNKNG FOU REPAIR 500 500 500 - 0.0%
785 851041-MAINT PIERS/FLOATS/DOCKS 197,885 229,801 145,000 (84,801) -36.9%
786 851042-MAINTENANCE BEACHES 13,255 69,075 45,000 (24,075) -34.9%
787 851043-MAINT BLDG/PLAYGROUND EQUIP - 5,000 - (5,000) -100.0%
788 851044-MAINT TRAFFIC CONTROL 1,060 10,035 10,035 - 0.0%
789 851044-MAINTENANCE TRAFFIC CONTROL - - - - #DIV/0!
790 851045-MAINT OUTSIDE LABOR 139,731 75,000 75,000 - 0.0%
791 851046-MAINT COMP SOFTWARE - - - - #DIV/0!
792 851046-MAINTENANCE COMPUTER SOFTWARE 11,290 11,000 11,000 - 0.0%
793 851047-MAINT COMP HARDWARE - - - - #DIV/0!
794 851047-MAINTENANCE COMPUTER HARDWARE - 2,822 - (2,822) -100.0%
795 851048-BACKFLOW MAINT & REPAIR 22,563 25,000 25,000 - 0.0%
796 851048-BACKFLOW MAINTENANCE & REPAIR - - - - #DIV/0!
797 851049-MAINT SCADA 21,449 31,654 25,252 (6,402) -20.2%
798 851049-MAINTENANCE SCADA 29,594 62,347 47,237 (15,110) -24.2%
799 851050-SEWER MANHOLE LINING PRGM 69,576 75,000 75,000 - 0.0%
800 851051-PUMP STATION MAINTENANCE 7,982 13,000 13,000 - 0.0%
801 851052-ALLEY LATERAL REPL PRGM.24,677 43,500 43,500 - 0.0%
802 851053-SEWER MANHOLE MAINT PRGM 27,453 37,601 37,601 - 0.0%
803 851054-TREE ROOT FOAMING 71,470 85,000 85,000 - 0.0%
804 851055-WATER METER REPL PROGRAM 625,010 511,228 500,000 (11,228) -2.2%
805 851055-WATER METER REPLACEMENT PROGRM - - - - #DIV/0!
806 851056-FIRE HYDRANT REPL PROGRAM 62,754 70,000 70,000 - 0.0%
807 851057-CATHODIC PROTECTION PRGM - 15,000 15,000 - 0.0%
808 851058-METER & VALVE CVR PRGM 44,963 98,152 85,000 (13,152) -13.4%
809 851059-METER READING EQUIPT IMPR 4,357 5,000 - (5,000) -100.0%
810 851060-WATER QLTY MONTOR PRGM 55,355 75,000 75,000 - 0.0%
811 851061-BIG CNYN RSVR MONITOR PRG - - - - #DIV/0!
812 851062-UTILITIES FAC MAIN PROGM 121,775 182,829 150,056 (32,773) -17.9%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 23
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
813 851063-WATER TREATMENT PROGRAM 47,152 50,000 60,000 10,000 20.0%
814 851064-COMMERCIAL METER REPL PRG 28,901 129,418 85,000 (44,418) -34.3%
815 851065-NWP COAST REIMBURSEMENT 60,620 60,620 60,620 - 0.0%
816 851066-SEWER USE FEE/PROP TAX 142,659 144,344 149,765 5,421 3.8%
817 851067-RECYCLE PUMP STATION MAINT 2,420 50,536 50,360 (176) -0.3%
818 851068-MARINA PARK MAINTENANCE 487 5,000 5,000 - 0.0%
819 851069-DONATED BENCH & TREE PURCHASES - 21,500 30,000 8,500 39.5%
820 851070-MAINT/REPAIR MARINAS - - 45,000 45,000 #DIV/0!
821 GRANT OPERATING EXPENSES 117,052 568,616 115,000 (453,616) -79.8%
822 821003-EVERY 15 MINUTES GRANT (57) - - - #DIV/0!
823 821004-GRANT EXPENSES 36,622 142,163 - (142,163) -100.0%
824 821005-EMPG GRANT EXPENSES 25,486 2,949 - (2,949) -100.0%
825 821006-CITY GRANTS 55,000 115,000 115,000 - 0.0%
826 821008-MEDI-CAL IGT - 308,504 - (308,504) -100.0%
827 O&M INTERNAL SERVICE PREMIUMS 10,608,620 10,618,244 11,373,319 755,075 7.1%
828 881001-EQUIP MAINT ISF 1,703,759 1,922,802 1,896,129 (26,673) -1.4%
829 881002-NON CAPITAL EQUIPMENT 255,445 338,795 372,545 33,750 10.0%
830 881003-VEHICLE REPLACE ISF 3,311,069 2,742,381 2,778,697 36,316 1.3%
831 881004-IT ISF OPERATING CHARGE 3,811,703 4,074,437 4,488,215 413,778 10.2%
832 881005-IT ISF REPLACEMENT CHARGE 994,920 972,252 1,267,940 295,688 30.4%
833 881006-PARKING EQUIP CONTRIB 354,954 354,954 354,954 - 0.0%
834 881007-RSS EQUIPMENT ISF 145,494 181,348 182,314 966 0.5%
835 881008-RSS INFRASTRUCTURE ISF 31,275 31,275 32,525 1,250 4.0%
836 PAYROLL ADMINISTRATION EXPENSE (7,138,594) - - - #DIV/0!
837 729001-PAYROLL ACCRUAL EXPENSE (6,088,605) - - - #DIV/0!
838 729015-CONTRA PENSION EXP (GASB 68)(1,049,989) - - - #DIV/0!
839 PERSONNEL INTERNAL SERVICE PREMIUMS 5,089,164 5,212,549 5,267,086 54,537 1.0%
840 728001-WORKERS' COMP ISF MISC 1,189,529 1,189,521 1,189,521 - 0.0%
841 728002-WORKERS' COMP ISF SAFETY 1,564,400 1,564,400 1,564,400 - 0.0%
842 728003-COMPENSATED ABSENCES 2,335,235 2,458,628 2,513,165 54,537 2.2%
843 PROFESSIONAL & CONTRACT SERVICES 19,718,636 26,189,374 24,713,893 (1,475,481) -5.6%
844 811001-PROPERTY MANAGEMENT 164,098 166,000 166,000 - 0.0%
845 811002-LEASING EXPENSES 2,544 3,000 3,000 - 0.0%
846 811003-TITLE SEARCH FEES 2,250 10,000 10,000 - 0.0%
847 811004-EQUIPMENT RENTAL - - 2,000 2,000 #DIV/0!
848 811004-RENTAL/PROP & EQUIP NOC 144,180 269,291 177,125 (92,166) -34.2%
849 811005-SERVICES ADMINISTRATIVE 199,384 262,476 260,000 (2,476) -0.9%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 24
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
850 811006-SERVICES ACCOUNTING 89,570 40,000 45,000 5,000 12.5%
851 811007-SERVICES AUDIT 35,203 88,201 33,201 (55,000) -62.4%
852 811008-SERVICES PROF & TECH NOC 6,407,838 8,838,363 7,786,528 (1,051,835) -11.9%
853 811008-SERVICES PROFESSIONAL 640,708 964,000 976,604 12,604 1.3%
854 811009-SERVICES FUEL MODIFICATION - 225,810 225,810 - 0.0%
855 811009-SERVICES FUEL MODIFICATN 235,893 - - - #DIV/0!
856 811010-NPDES ADMINISTRATION 166,435 180,000 180,000 - 0.0%
857 811011-TMDL ADMINISTRATION 160,308 222,450 200,000 (22,450) -10.1%
858 811012-SERVICES JANITORIAL 758,917 852,421 842,809 (9,612) -1.1%
859 811013-SERVICES LITIGATION - 120,000 120,000 - 0.0%
860 811014-SERVICES NPT COAST REFUSE 604,883 700,000 700,000 - 0.0%
861 811015-SERVCES OTHER PRINT VENDOR 19,392 14,700 14,700 - 0.0%
862 811016-SERVICES PHYSICALS 63,973 103,183 103,183 - 0.0%
863 811017-SERVICES CONTRACT 653,116 737,171 756,680 19,509 2.6%
864 811018-CONTRACT SERVICES MEDIANS 1,599,227 1,629,811 1,629,811 - 0.0%
865 811019-CONTRACT SERVICES NPT COAST - - - - #DIV/0!
866 811020-CONTRACT SERVICES PRKS/FACIL 1,348,385 2,029,103 2,029,103 - 0.0%
867 811021-CONTRACT SERVICES STREET SWEEP - - - - #DIV/0!
868 811021-CONTRACT SERVICES STRT SWPING 464,168 484,850 498,398 13,548 2.8%
869 811022-CONTRACT SERVICES ALLEY SWEEP 54,092 75,000 77,798 2,798 3.7%
870 811023-CONTRACT SERVICES BEACH REFUSE 162,144 164,218 168,783 4,565 2.8%
871 811024-CONTRACT SERVICES STORM DRAINS 173,203 200,000 204,530 4,530 2.3%
872 811025-CONTRACT SERVICES HELICOPTER 495,600 700,000 700,000 - 0.0%
873 811026-CONTRACT SERVICES CIVIC CENTER 143,886 198,131 198,131 - 0.0%
874 811027-SERVICES CITY PRINT CONTRACT 61,277 89,922 93,469 3,547 3.9%
875 811028-SERVICES ELECTRONIC REPORTING 3,232 10,000 - (10,000) -100.0%
876 811029-MOORING MANAGEMENT 335,396 349,850 353,470 3,620 1.0%
877 811030-PARKING METER CONTRACT 1,193,057 1,352,950 1,491,045 138,094 10.2%
878 811031-BEACH TRASHCAN COLLECTION 208,853 210,000 210,000 - 0.0%
879 811032-STEAM CLEANING 192,065 290,320 242,036 (48,284) -16.6%
880 811034-CONTRACT STRIPING 134,711 135,000 135,000 - 0.0%
881 811035-COMPUTER CONSULTANTS 11,487 25,178 16,108 (9,070) -36.0%
882 811036-CONTRACT REC INSTRUCTORS 2,131,401 2,476,769 1,459,660 (1,017,109) -41.1%
883 811036-CONTRACT RSS INSTRUCTORS 184,192 431,409 481,400 49,992 11.6%
884 811037-OTHER SRVCS LOSS CONTROL - 20,000 20,000 - 0.0%
885 811038-OTHER SVCS PRO TECH 10,175 13,000 13,000 - 0.0%
886 811039-CYC CONTRACT RSS INSTRUCTORS 43,571 - - - #DIV/0!
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 25
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
887 811040-MUNICIPAL SVCS STATEMENT EXP - - - - #DIV/0!
888 811041-REAL ESTATE BROKER FEES - - - - #DIV/0!
889 811042-PLAN CHECK VCA - 166,847 50,000 (116,847) -70.0%
890 811043-PLAN CHECK JAS - 361,500 50,000 (311,500) -86.2%
891 811044-MARINA PARK MGMT SERVICES 98,300 207,700 183,600 (24,100) -11.6%
892 811045-WATER CONSERVATION SUPPORT 205,030 268,247 268,247 - 0.0%
893 811046-TIDELANDS INSTRUCT PYMTS 27,666 - 255,000 255,000 #DIV/0!
894 811047-ANIMAL SHELTER CONTRACTS 51,205 105,819 111,819 6,000 5.7%
895 811048-RECORDS MANAGEMENT CONTRACTS 37,623 86,684 66,000 (20,684) -23.9%
896 811049-METER READING SERVICES - 310,000 310,000 - 0.0%
897 811050-TENNIS CONTRACT INSTRUCTORS - - 47,000 47,000 #DIV/0!
898 811051-SURF CONTRACT INSTRUCTORS - - 566,335 566,335 #DIV/0!
899 811053-RENTAL, PROPERTY - - 81,510 81,510 #DIV/0!
900 811054-CONTRACT SERVICES ARTS - - 100,000 100,000 #DIV/0!
901 SUPPLIES & MATERIALS 14,275,383 17,444,242 17,071,091 (373,151) -2.1%
902 841001-STEP UP PRGM (PD)7,506 14,460 14,460 - 0.0%
903 841002-VOLUNTEER PROGRAMS 614 6,500 6,500 - 0.0%
904 841003-FIRE EXPLORER PROGRAM 4,919 5,000 5,000 - 0.0%
905 841004-PROGRAMMING 119,453 233,476 100,500 (132,976) -57.0%
906 841005-EMPLOYEE RECOGNITION 7,303 15,000 15,000 - 0.0%
907 841006-OFFICE SUPPLIES CITY PRINTING 158,463 162,860 174,860 12,000 7.4%
908 841007-SUPPLIES OFFICE NOC 218,015 285,700 274,185 (11,515) -4.0%
909 841008-SUPPLIES COMP SOFTWARE 2,101 10,870 5,500 (5,370) -49.4%
910 841009-OFFICE SUPPLIES CHILD PRG 2,502 2,650 2,350 (300) -11.3%
911 841010-SUPPLIES COPY MACHINE 12,996 13,070 13,070 - 0.0%
912 841010-SUPPLIES COPY MACHINE 11,423 13,000 13,000 - 0.0%
913 841011-SUPPLIES AUTO PARTS EXPNS 415,593 403,054 397,000 (6,054) -1.5%
914 841012-SUPPLIES CHECKS/INVOICES/FORMS 7,111 640 6,200 5,560 868.8%
915 841012-SUPPLIES CHECKS/INVOICES/FRMS 775 15,850 13,850 (2,000) -12.6%
916 841014-SUPPLIES JANITORIAL NOC - - - - #DIV/0!
917 841014-SUPPLIES JANITORIAL NOC 197,859 222,278 233,778 11,500 5.2%
918 841015-SPECIAL DEPT SUPPLIES NOC 1,052,938 1,254,629 967,999 (286,629) -22.8%
919 841016-CERT PROGRAM SUPPLIES 8,467 20,000 20,000 - 0.0%
920 841017-JR FIREFIGHTER CAMP SUPP - - - - #DIV/0!
921 841018-TREATMENT CHEMICALS 110,004 171,503 160,000 (11,503) -6.7%
922 841019-COMPUTER SUPPLIES - - - - #DIV/0!
923 841020-PRISIONER CUSTODY EXPENSE 35,038 48,849 42,500 (6,349) -13.0%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 26
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
924 841021-SURFING CLASS EXPENSES - - - - #DIV/0!
925 841022-PHOTO EXPENSE 3,500 3,500 3,500 - 0.0%
926 841023-SHOOTING RANGE SUPPLIES 80,841 63,050 62,800 (250) -0.4%
927 841024-S.W.A.T. SUPPLIES 50,590 55,283 51,665 (3,618) -6.5%
928 841025-CANINE SUPPLIES 36,807 12,590 12,590 - 0.0%
929 841026-STREET CLEANING EXPENSE 2,694 5,000 5,000 - 0.0%
930 841027-CARPENTER SHOP SUPPLIES - - - - #DIV/0!
931 841028-PIER/FLOAT SUPPLIES 6,783 10,000 20,000 10,000 100.0%
932 841029-SAFETY EQUIPMENT 2,779 4,250 4,250 - 0.0%
933 841030-CERT ENDOWMENT 4,973 - - - #DIV/0!
934 841031-SIGN SHOP SUPPLIES - - - - #DIV/0!
935 841032-TRAFFIC SUPPLIES 6,464 8,000 12,000 4,000 50.0%
936 841033-ROADWAY PAINTS & BARS 3,598 11,000 7,000 (4,000) -36.4%
937 841034-DEVICE PAINTS 683 700 700 - 0.0%
938 841035-SIGNS 45,534 47,000 47,000 - 0.0%
939 841036-SIGN MATERIALS - - - - #DIV/0!
940 841037-SIGN INSTALLATION MATRLS - - - - #DIV/0!
941 841038-INSCTCDES/HRBCDES/FNGCDES 5,824 6,000 6,000 - 0.0%
942 841039-PLANT MATERIALS 14,735 20,000 20,000 - 0.0%
943 841040-FERTILIZER 1,560 5,000 5,000 - 0.0%
944 841041-TOP SOIL/AMENDMENTS 16,741 15,000 15,000 - 0.0%
945 841042-ASPHALT MATERIALS 164,725 197,458 177,458 (20,000) -10.1%
946 841043-CONCRETE MATERIALS 124,878 152,000 172,000 20,000 13.2%
947 841044-TOOLS INSTRUMENTS ETC 42,552 46,475 67,000 20,525 44.2%
948 841045-CIVIC CTR START UP COSTS 5,278 - - - #DIV/0!
949 841046-SPECIAL DEPT EXPENSE NOC 1,161,891 1,491,461 1,136,066 (355,395) -23.8%
950 841049-III PROGRAM - 3,000 3,000 - 0.0%
951 841050-EMPLOYEE RIDESHARE PRGM 2,152 2,100 3,000 900 42.9%
952 841051-WELLNESS PROGRAM 1,440 10,000 10,000 - 0.0%
953 841052-LIBRARY MATERIALS 869,036 997,981 625,040 (372,941) -37.4%
954 841053-LIB MATRLS ONLINE REFRNCE 22,384 25,000 26,000 1,000 4.0%
955 841054-FIREWORKS 39,500 50,000 50,000 - 0.0%
956 841055-HAZARD MITIGATION 118,800 181,586 181,586 - 0.0%
957 841057-IMPORTED WATER EXP 3,674,667 4,225,230 4,500,000 274,770 6.5%
958 841058-GROUNDWATER EXP 3,998,744 5,241,338 5,500,000 258,662 4.9%
959 841059-RECLAIMED WATER EXP OCWD - - - - #DIV/0!
960 841059-RECLAIMED WATER EXPENSE OCWD 221,687 234,500 281,000 46,500 19.8%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 27
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
961 841060-OTHER AGENCY FEES 933,859 1,041,210 1,060,079 18,869 1.8%
962 841061-OTHER MISC EXPENSE 16,889 - - - #DIV/0!
963 841062-STATION OPERATIONS 22,453 35,959 35,959 - 0.0%
964 841063-WATER CNSRV ACTIVITIES 149,764 204,720 202,315 (2,405) -1.2%
965 841064-CDD BDS COMMS & COMMTS 15,162 28,080 18,280 (9,800) -34.9%
966 841065-COMPUTER SUPPLY MEMORY/HD 26,849 24,116 24,000 (116) -0.5%
967 841066-CENTRAL WHSE ADJUSTMENTS - - - - #DIV/0!
968 841067-COUNTER SALES WHSE STCK - - - - #DIV/0!
969 841070-ANIMAL SHELTER SUPPLIES 1,754 7,000 7,000 - 0.0%
970 841071-HOMELESS ASSISTANCE 2,117 5,000 5,000 - 0.0%
971 841072-Jr Lifeguard prepaid expenses - 25,466 - (25,466) -100.0%
972 841073-YARD & PROJECT MATERIALS 1,615 18,000 18,000 - 0.0%
973 841074-FIRE INVESTIGATIONS - 15,000 15,000 - 0.0%
974 841075-URBAN SEARCH & RESCUE - 15,000 - (15,000) -100.0%
975 841076-BACK BAY SCIENCE CENTER M&O EX - 800 800 - 0.0%
976 841077-DISPOSABLE MEDICAL SUPPLIES - - 214,250 214,250 #DIV/0!
977 TRAVEL & TRAINING 722,294 1,047,764 997,599 (50,165) -4.8%
978 861001-TRAVEL & MEETINGS NOC 166,054 248,823 237,955 (10,868) -4.4%
979 861002-TRAINING/EDUCATION 92,266 99,061 95,000 (4,061) -4.1%
980 861003-TRAINING 320,118 469,374 434,139 (35,235) -7.5%
981 861004-TRAINING POST 116,245 136,991 136,991 - 0.0%
982 861005-TRAINING CITY WIDE 20,461 85,514 85,514 - 0.0%
983 861006-TRAINING CERT 7,151 8,000 8,000 - 0.0%
984 UTILITIES 4,232,422 5,626,960 5,305,742 (321,218) -5.7%
985 831001-TELECOMM DATALINES 414,235 449,978 485,950 35,972 8.0%
986 831002-UTILITIES TELEPHONE 140,858 297,231 252,641 (44,590) -15.0%
987 831003-UTILITIES NATURAL GAS 43,770 74,140 57,965 (16,175) -21.8%
988 831004-UTILITIES ELECTRICITY 2,807,018 3,598,083 3,324,583 (273,500) -7.6%
989 831005-UTILITIES WATER 826,338 1,207,528 1,183,603 (23,925) -2.0%
990 831006-UTILITIES ELECTRIC VEHICLE PRO - - - - #DIV/0!
991 831006-UTILITIES ELECTRIC VEHICLES - - - - #DIV/0!
992 831007-TELEPHONE EXP TEMP ACCT - - - - #DIV/0!
993 831008-UTILITIES SAILING CENTER TIDEL 203 - 1,000 1,000 #DIV/0!
994 (blank)- #DIV/0!
995 (blank)- #DIV/0!
996 CIP EXPENSE 30,623,512 67,739,916 - (67,739,916) -100.0%
997 980000-CIP EXPENDITURES FOR GL 30,623,511 67,739,916 - (67,739,916) -100.0%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 28
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
998 980000-CIP EXPENSE 1 - - - #DIV/0!
999 CAPITAL OUTLAY 24,759,035 13,169,814 8,793,514 (4,376,299) -33.2%
1000 911001-OFFICE EQUIPMENT 18,591 38,277 28,195 (10,082) -26.3%
1001 911002-PC REPLACEMENT PROGRAM - - - - #DIV/0!
1002 911003-SOFTWARE LICENSES 176,435 559,448 550,000 (9,448) -1.7%
1003 911004-COMPUTER EQUIPMENT 38,140 199,805 160,442 (39,363) -19.7%
1004 911005-COPIER PURCHASES 35,318 88,354 80,000 (8,354) -9.5%
1005 911006-FITNESS EQUIPMENT 38,991 73,086 61,298 (11,788) -16.1%
1006 911007-PLAYGROUND EQUIPMENT 24,999 25,000 25,000 - 0.0%
1007 911008-FY15 PARK RENOVATIONS 306,302 310,000 310,000 - 0.0%
1008 911011-FY15 COMM ROOM UPGRADES - - - - #DIV/0!
1009 911013-ASSIST FF GRANT SCBA EQUIP - - - - #DIV/0!
1010 911014-WATER CONSERVATION EQUIP - 154,618 - (154,618) -100.0%
1011 911015-PARKING LOT INFRASTRUCTURE 444,982 538,210 500,000 (38,210) -7.1%
1012 911016-ROLLING EQUIPMENT 4,025,985 5,708,125 2,037,288 (3,670,837) -64.3%
1013 911017-CONTRACTED SET UP 9,926 25,000 25,000 - 0.0%
1014 911018-SET UP SUPPLIES 1,164 500 2,000 1,500 300.0%
1015 911019-ADD'L REQ VEHICLE EQUIPMENT 4,371 4,009 4,009 - 0.0%
1016 911020-EQUIPMENT RENOVATION 286,149 285,000 283,500 (1,500) -0.5%
1017 911021-AQMD EQUIPMENT MANDATES 7,539 10,000 10,000 - 0.0%
1018 911022-MOBILE DATA COMPUTING - 15,000 15,000 - 0.0%
1019 911023-SHOP EQUIPMENT 48,159 41,000 41,000 - 0.0%
1020 911024-EQUIPMENT N.O.C.794,602 1,943,721 961,828 (981,893) -50.5%
1021 911025-NEW PC PURCHASES 100 1,462 - (1,462) -100.0%
1022 911026-HARDWARE>10000 6,934 100,000 100,000 - 0.0%
1023 911027-SOFTWARE LICENSE NEW 8,787 225,906 208,617 (17,289) -7.7%
1024 911028-E CITATION PROGRAM 204,163 - - - #DIV/0!
1025 911029-KRONOS WORKFORCE - - - - #DIV/0!
1026 911030-PERMITS PLUS UPGRADE 14,058 1,501,314 1,500,000 (1,314) -0.1%
1027 911031-ECM SYSTEM - - - - #DIV/0!
1028 911032-DATA CENTER HARDWARE - 123,725 120,000 (3,725) -3.0%
1029 911033-VOIP INFRASTRUCTURE - - - - #DIV/0!
1030 911034-PACSET RADIOS 111,636 600,450 - (600,450) -100.0%
1031 911035-MOBILE RADIOS 699,773 89,722 211,000 121,278 135.2%
1032 911036-DISPATCH CONSOLE - - - - #DIV/0!
1033 911037-CONSOLETTES - - - - #DIV/0!
1034 911038-BACKBONE 184,290 463,576 1,481,794 1,018,218 219.6%
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 29
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
1035 911039-OFFICE FURNITURE/FIXTURES 136,192 44,509 57,544 13,035 29.3%
1036 911041-DEPRECIATION EXPENSE 17,119,670 - - - #DIV/0!
1037 911048-BACK BAY SCIENCE CENTER EQUIP - - - - #DIV/0!
1038 911049-ELECTRIC VEHICLE EQUIPMENT - - - - #DIV/0!
1039 911055-PEG EQUIPMENT - - 20,000 20,000 #DIV/0!
1040 921007-COST OF FIXED ASSETS SOLD 11,777 - - - #DIV/0!
1041 DEBT SERVICE 12,102,671 11,950,822 11,956,139 5,317 0.0%
1042 921001-COST OF ISSUANCE - - - - #DIV/0!
1043 921002-UNDERWRITER'S DISCOUNT - - - - #DIV/0!
1044 921003-INTEREST EXPENSE 7,639,273 7,424,822 7,296,139 (128,683) -1.7%
1045 921004-PRINCIPAL EXPENDITURE 4,463,398 4,526,000 4,660,000 134,000 3.0%
1046 921005-PMT TO REFUNDD ESCROW AGT - - - - #DIV/0!
1047 921006-CIOSA LOAN PRINCIPAL EXP - - - - #DIV/0!
1048 TRANSFER OUT 45,247,224 22,927,174 14,623,350 (8,303,824) -36.2%
1049 991001-TRANSFER OUT - - - - #DIV/0!
1050 991010-TRANSFER OUT GENERAL FUND 116,698 79,595 14,518 (65,077) -81.8%
1051 991012-TRANSFER OUT CIP FUND 20,142,337 - - - #DIV/0!
1052 991100-TRANSFER OUT TIDELAND FUND 5,971,756 - - - #DIV/0!
1053 991123-TRANSFER OUT MEASURE M COMP 113,189 - - - #DIV/0!
1054 991135-TRANSFER OUT CONTRIBUTIONS 930,349 - - - #DIV/0!
1055 991138-TRANSFER OUT ENVIRONMENTL CONT 135,230 - - - #DIV/0!
1056 991140-TRANSFER OUT CIRC & TRANSPORT 93,916 - - - #DIV/0!
1057 991164-TRANSFER OUT FiiN FUND 975,000 - - - #DIV/0!
1058 991513-TRANSFER OUT FFP 8,500,000 11,126,433 8,500,000 (2,626,433) -23.6%
1059 991536-TRANSFER OUT NBR ENHANCEMENT 900,000 - - - #DIV/0!
1060 991563-TRANSFER OUT MISC SAH PROJECTS 15,291 1,739,500 - (1,739,500) -100.0%
1061 991571-TRANSFER OUT FACILITIES MAINT 1,500,000 1,000,000 1,000,000 - 0.0%
1062 991695-TRANSFER OUT CIOSA CONSTRUCTIO 191,398 - - - #DIV/0!
1063 991702-TRANSFER OUT WATER CAP FUND 22,517 4,981,646 4,608,832 (372,814) -7.5%
1064 991711-TRANSFER OUT SEWER ENTERPRISE - 3,500,000 - (3,500,000) -100.0%
1065 991751-TRANSFER OUT GEN LIABILITY FUN 3,366,108 - - - #DIV/0!
1066 991752-TRANSFER OUT EQUIPMENT FUND - - - - #DIV/0!
1067 991754-TRANSFER OUT 800 MHZ RADIO 1,000,000 500,000 500,000 - 0.0%
1068 991757-TRANSFER OUT RSS EQUIP 788,178 - - - #DIV/0!
1069 991764-TRANSFER OUT IT ISF - - - - #DIV/0!
1070 991765-TRANSFER OUT IT REPLACEMENT 485,258 - - - #DIV/0!
1071 INTRAFUND TRANSFER 6,076,156 - - - #DIV/0!
I:\Users\FIN\Shared\OMB\budget\Budget18\Detail\Budget Detail for Finance Committee\FY18 All Funds v042017 - EXPENDITURE 30
Ref. No Row Labels 2016 ACTUAL 2017 REVISED BUDGET 2018 PROPOSED
VARIANCE 2018 V
2017 REVISED PCT CHANGE
1072 992162-INTRAFND XFR TO NPT CST ALLOCA 1,200,000 - - - #DIV/0!
1073 992702-INTRAFUND XFER TO WATER CAPITA 4,302,394 - - - #DIV/0!
1074 992712-INTRAFND XFR TO WASTEWATER CAP 573,762 - - - #DIV/0!
1075 992751-INTRAFUND XFER TO GEN LIAB INS - - - - #DIV/0!
1076 992756-INTRAFD XFR TO FIRE EQUIP FUND - - - - #DIV/0!
1077 992762-INTRAFND XFR TO RET MED RES FD - - - - #DIV/0!
1078 Grand Total 341,778,812 368,187,768 297,094,928 (71,092,840) -19.3%
ATTACHMENT B
RESERVE STATUS OVERVIEW
General Fund Contingency Reserve 2014 2015 2016
Contingency Reserve Cash Balance 41,321,103 41,314,870 45,763,058
Target Reserve Level (25% of General Fund Operating Budget) 38,615,704 41,169,310 45,763,058
Percentage of Target Funded 107% 100% 100%
Facilities Financial Planning (FFP) Reserve 2014 2015 2016
Unrestricted Fund Balance 8,000,000 10,387,218 13,680,787
Maximum Annual Debt Service 8,000,000 8,194,455 8,175,115
Percentage of Target Funded 100% 127% 167%
Water Stabilization and Contingecy Reserve 2014 2015 2016
Stabilization and Contingency Reserve 9,640,549 10,326,042 11,426,314
Target Funding Level (50% Operating Budget) 9,640,549 10,243,775 10,688,762
Percentage of Target Funded 100% 101% 107%
Water Infrastructure Reserves 2014 2015 2016
Water Infrastructure Reserve 1,947,310 5,577,590 4,021,749
Historical Cost of Infrastructure 122,600,952 127,798,319 128,693,595
Accumulated Depreciation 44,699,240 46,114,705 47,810,395
Percentage of Depreciation Funded 4.4% 12.1% 8.4%
Wastewater Stabilization and Contingency Reserve 2014 2015 2016
Stabilization and Contingency Reserve 1,422,955 1,593,406 826,246
Target Funding Level (50% Operating Budget) 1,422,956 1,724,716 1,914,083
Percentage of Target Funded 100% 92% 43%
Wastewater Infrastructure Reserves 2014 2015 2016
Wastewater Infrastructure Reserve 1,023,204 1,158,326 1,748,731
Historical Cost of Infrastructure 45,298,815 45,815,073 45,815,073
Accumulated Depreciation 15,794,565 16,396,751 17,005,826
Percentage of Depreciation Funded 6% 7% 10%
Equipment Replacement Funding Status 2014 2015 2016
Reserve 19,212,330 15,072,287 14,697,055
Accumulated Depreciation 17,924,293 17,833,010 18,989,542
Percentage of Depreciation Funded 107% 85% 77%
General Liability (Claims & Judgments) Funding Status 2014 2015 2016
Cash Reserve 2,639,893 8,839,330 7,591,783
Actuarial Target Funding Level (75% Confidence Level)10,806,365 9,195,383 8,931,470
Percentage of Actuarial Target Funded 24%96% 85%
Workers' Compensation Funding Status 2014 2015 2016
Cash Reserve 17,946,263 16,291,919 16,119,333
Maximum (Actuarial Target Funding Level (75% Confidence Level))15,728,000 16,820,000 16,673,000 Percentage of Actuarial Target Funded 114%97% 97%
Compensated Absences Funding Status 2014 2015 2016
Cash Reserve 1,304,937 3,906,183 3,994,379
Long Term Liability 7,438,931 8,848,400 9,045,949
Minimum Target Funding Level (3 yr Avg of Cash Flows)1,996,560 1,951,871 2,030,924
Maximum Target Funding Level (50% of Liabilities)3,719,466 4,424,200 4,522,975
Percentage of Max Target Funded 35%88% 88%
Pension 2014 2015 2016
Trust Assets - Market Value 496,592,365 567,303,448 572,699,003
Long Term Liability 754,544,786 819,870,443 848,372,949
Unfunded Liability 257,952,421 252,566,995 275,673,946
Percentage of Liability Funded 66%69% 68%
OPEB 2014* 2015 2016
Trust Assets - Market Value 14,909,052 14,818,836 16,131,814
Long Term Liability 35,789,244 42,638,555 42,737,245
Unfunded Liability 20,880,192 27,819,719 26,605,431
Percentage of Liability Funded 42%35% 38%
*2014 OPEB Liability did not include estimation of implicit rate subsidy.
Summary of Reserves
ATTACHMENT C
THREE-YEAR BUDGET CHANGE – PENSIONS
FY 2015 FY 2016
FY 2017
Estimated
FY 2018
Proposed
Year Over
Year $
Increase
Year Over
Year %
Increase
Annualized
Growth
Since
FY 2015
Normal Cost 14,503,234 14,899,906 15,837,180 16,178,468 341,288 2.1%3.7%
Amortized Cost of Unfunded Liablility*12,791,284 21,524,369 24,701,593 33,871,716 9,170,123 27.1%38.3%
Total Annual PERS Cost 27,294,518 36,424,275 40,538,773 50,050,184 9,511,411 19.0%22.4%
Employee Contributions 7,430,028 8,401,598 9,469,380 10,024,552 555,172 5.5%10.5%
Net Employer Cost 19,864,490 28,022,677 31,069,393 40,025,632 8,956,239 22.4%26.3%
Total Annual PERS Cost 27,294,518 36,424,275 40,538,773 50,050,184 9,511,411 19.0%22.4%
Accelerated PERS Payment History
(All Funds)
ATTACHMENT D
THREE-YEAR BUDGET CHANGE – CIP
FUND FY 15 ACTUAL FY 16 ACTUAL FY 17 YTD ACTUAL FY 18 PROPOSED (1)TOTAL
ARTS AND CULTURE 25,315 - - 25,315
BALBOA VILLAGE PARKING DISTRICT 66,208 155,424 575,888 797,520
BUILDING EXCISE TAX 205,883 150,850 50,954 815,000 1,222,687
CDBG FUND - - 1,200,000 1,200,000
CIRCULATION &TRANSORTATION 427,601 417,531 7,893 50,000 903,025
CIVIC CENTER 106,920 37,628 626 145,174
CONTRIBUTIONS 1,235,108 3,286,889 5,684,970 435,059 10,642,026
CORPORATE YARD CONSOLIDATION 165,394 27,250 - 192,644
ENVIRONMENTAL CONTRIBUTION 13,105 - 20,000 819,500 852,605
ENVIRONMENTAL LIABILITY 225,000 225,000
EQUIP FUND 140,000 140,000
Equipment 800MHZ 47,201 399,791 446,992
FACILITIES MAINTENANCE PLAN 670,946 1,448,131 724,303 1,845,452 4,688,831
FIRE STATION 69,138 424,470 88,804 15,465,579 16,047,991
GAS TAX 2,940,215 3,041,805 2,421,204 2,990,200 11,393,424
GENERAL FUND CIP 8,469,630 8,765,257$ 2,407,073$ 13,839,167$ 33,481,128$
HARBOR & BEACHES CAPITAL 1,830,337 3,144,123 509,901 8,471,225 13,955,586
IT REPLACE 7,114 13,996 21,110
LIFEGUARD HQ REHABILITATION 154,999 - - 154,999
MARINA PARK 17,414,816 4,318,836 43,062 21,776,715
MEAS M COMPETETIVE 4,430,819 1,497,197 1,285,573 1,210,454 8,424,043
MEASURE M 2,226,596 1,931,279 2,648,810 3,765,000 10,571,685
MISC FFP PROJECTS 1,250,810 17,732 - 1,268,542
MISC SANTA ANA HEIGHTS 15,338 - - 15,338
NEIGHBORHOOD ENANCEMENT 422,011 427,282 2,229,346 3,078,639
PARKS&COMM 598,255 1,031,464 - 150,000 1,779,720
PCH RELINQUISHMENT FUND 29,295 1,356,701 894,674 2,280,671
STRATEGIC PLAN 17,180 - - 150,000 167,180
SUNSET RIDGE PARK 2,996,700 102,236 20,050 3,118,986
TIDELANDS OPERATIONS 1,565,063 255,466 1,331,496 4,601,604 7,753,629
WASTEWATER CAPITAL 424,154 - 1,447,833 450,000 2,321,988
WASTEWATER OPERATIONS 37,320 169,288 614,069 202,450 1,023,127
WATER CAPITAL 617,900 5,923,124 334,202 2,957,188 9,832,413
WATER OPERATIONS 40,139 602,435 262,419 1,123,650 2,028,642
TOTAL 48,012,476$ 38,492,228$ 21,924,438$ 63,711,762$ 172,140,904$
(1) Includes New and Rebudgeted Projects
THREE YEAR HISTORY OF CIP EXPENDITURES
ATTACHMENT E
TIDE AND SUBMERGED LANDS ANNUAL FINANCIAL REPORT (FOR FISCAL YEAR ENDING JUNE 30, 2016)
TIDE & SUBMERGED LANDS
ANNUAL FINANCIAL REPORT
For the Fiscal Year Ended June 30, 2016
CITY OF NEWPORT BEACH
Tide & Submerged Lands Annual Financial Report
Year Ended June 30, 2016
TABLE OF CONTENTS
Introduction
Table of Contents .................................................................................................................... 1
Letter of Transmittal ................................................................................................................ 2
Overview of Tide & Submerged Lands ................................................................................... 3
Guiding Legislation.................................................................................................................. 4
Accounting for Tidelands Revenues and Expenditures .......................................................... 4
Advances and the General Fund Subsidy ............................................................................... 5
Revenues Discussion .............................................................................................................. 6
Expenditures Discussion ......................................................................................................... 8
Conclusion .............................................................................................................................. 9
Financial Statements
Balance Sheet ....................................................................................................................... 10
Statement of Revenues, Expenditures, and Changes in Fund Balance ............................... 11
Notes to the Financial Statements ........................................................................................ 13
1
Finance Department
CITY OF NEWPORT BEACH
100 Civic Center Drive
Newport Beach, California 92660
949 644‐3127 | 949 644‐3339 FAX
newportbeachca.gov/finance
December 23, 2016
Honorable Mayor, Members of the City Council, Residents of the City of Newport Beach, and
Citizens of the State of California,
I am pleased to present the City of Newport Beach – Tide and Submerged Lands (Tidelands)
fiscal year 2015-16 annual financial report. The Tidelands Report is a report for the residents of
California, and provides a concise, easy to read document that enables us to highlight
information on the City’s administration of the Tidelands pursuant to grants from the State of
California.
This report reflects Tidelands fund balances, that when aggregated agree to amounts presented
in the audited, fiscal year 2015-16 Comprehensive Annual Financial Report (CAFR) for the City
of Newport Beach, CA which includes the Tidelands – Operating Fund and Tidelands – Harbor
Capital Fund as major fund types, subject to audit.
This report only presents information on the financial condition of the Tidelands funds, and does
not address the financial condition of the City of Newport Beach, CA as a whole. For more
information on the financial condition of the City of Newport Beach, CA, lease see the City’s
CAFR, which can be viewed on our website, at: www.NewportBeachCa.gov/CAFR.
____________________________
Dan Matusiewicz
Finance Director
2
CITY OF NEWPORT BEACH Tide and Submerged Lands Annual Financial Report
for the Year Ending June 30, 2016
Overview The City of Newport Beach manages and administers the Tidelands on behalf of all of the people of
California and subject to specific legislative grants. The Tidelands within the city’s boundaries are
owned by the State of California and overseen by the California State Lands Commission (SLC). Some of the lands are administered by the County of Orange, but still are owned by the State.
The City, as a trustee, is required to submit an annual financial report to the SLC. This report enables
us to highlight information on the City’s financial administration of the Tidelands in more detail than the City City’s Comprehensive Annual Financial Report (CAFR). This report only presents information on
the financial position of the Tide and Submerged Land funds, and does not address the financial
position of the City of Newport Beach, CA as a whole. The City’s audited CAFR, can be obtained at: www.newportbeachca.gov/cafr.
The City’s granted Tidelands consist primarily of the land bayward of the bulkhead, and portions of the
bay beaches in the Lower Bay (Coastward of the Upper Bay Bridge). Newport Beach Tidelands also include large portions of our ocean beaches and land covered by the Pacific Ocean from the shoreline
to three (3) miles out to sea. Additionally, some areas within the Tidelands were filled in and developed long ago, and these are known as filled Tidelands. The portion of State Tidelands administered by the
City is illustrated on the map below:
3
Guiding Legislation The granted Tidelands must be used for purposes consistent with the public trust. Legislation known as
the Beacon Bay Bill, adopted in 1978 and subsequently amended multiple times, is the guiding
document that outlines how the City is to use and manage Tidelands, as well as how the City accounts for revenues and expenditures generated within Tidelands. According to the Bill, Tidelands can only be
used for purposes in which there is a general statewide interest. These purposes are generally as
follows:
Establishing, improving, and operating a public harbor.
Establishing, maintaining, and operating wharves, docks, piers, slips, quays, ways, and streets, or utilities, to promote commerce, fishing, or navigation.
Establishing, improving, and operating beaches, marinas, aquatic playgrounds, and similar recreational facilities open to the public.
Preserving, maintaining, and enhancing Tidelands in their natural state for use in scientific
study, open space, and wildlife habitat.
The City has the power to regulate the use of Tidelands through leases, permits, policies, and
ordinances that are consistent with the trust and relevant legislation.
Additionally, the Public Trust Doctrine and the California Constitution advise us. The Public Trust
Doctrine says that:
…the Legislature has the power to delegate the management responsibility of tidelands and submerged
lands to local governments. When it does so, these lands are known as granted lands, and the
grantees that manage them must ensure that they are used in ways that are consistent with the public
trust and with any other conditions the Legislature imposes…
The State Constitution (Article XVI, Section 6) says that:
…The Legislature shall have no power …to make any gift or authorize the making of any gift, of any
public money or thing of value to any individual, municipal or other corporation whatever…
Accounting for Tidelands Revenues and Expenditures Funds are used by the City as a means to track and control resources intended for specific purposes.
The Tidelands funds are utilized to control and manage resources intended for purposes described in the Beacon Bay Bill.
At this time, the City uses a two-fund approach to track and control resources intended for Tidelands accounting purposes.
Operating Fund
The Tidelands Operating fund is used to account for revenues related to the operation of the Tidelands under City jurisdiction, including beaches and marinas, and the related expenditures. Revenue from
tideland operations includes, but is not limited to, rents from moorings, piers, and leases, as well as
income from parking lots, meters, and the sale of oil. Funds intended for the Upper Bay Restoration are also accounted for in this fund in a separate reserve account.
Harbor Capital Fund
With the adoption of new permit and the adjustment of lease templates and adjusted commercial and
noncommercial tidelands rent to fair market value in the decade of 2010, the City Council asked the State Lands Commission for permission to create a Harbor Capital Fund to sequester incremental
increases from resulting tidelands rent adjustments solely finance critical in-Harbor capital
improvements, like sea walls repair, dredging, piers, and important amenities.
4
The following illustration identifies the structure of the City’s Tidelands funds and the allocation of
revenue between those funds. Additionally, the City has some discretion on the use of Tidelands
revenues within the operating and capital funds.
Additionally, the City Council formed the Tidelands Management Committee, a committee of three
Council members plus seven citizen advisors that meets in public to make recommendations to the City Council on the prioritization and implementation of large infrastructure needs of the harbor through the
publicly-available Tidelands Capital Plan. In 2016, the Council has discussed a more formal Tidelands Capital Plan that might be adopted and applied similar to several other “master plans” that the City follows.
Advances and the General Fund Subsidy Beginning in FY 2008-09 the City had an opportunity to complete a long-awaited maintenance dredging
project within Lower Newport Bay, and a similar opportunity arose to remove sediments not suitable for ocean disposal that sat at the bottom of the Rhine Channel. The timing was critical, as much of the
sediment within the Harbor and the Rhine needed a special repository – and that repository was in fill
areas at the Port of Long Beach as the Port embarked on a major terminal expansion. To take advantage of the Port’s space for sediment not suitable for ocean disposal (where the sediment would
be buried and encased in a support structure and secured), the City Council advanced a loan from the
General Fund to the Tidelands Harbor Capital Fund of $9.7 million.
In addition, City Council approved another $6.1 million in loan advances to the Harbor Capital Fund to
cover the cost of developing the 23-space visitor-serving marina at the Marina Park project on the Peninsula. These advances are non-interest bearing, and are to be paid back to the General Fund from
incremental revenue increases generated from certain leases, mooring rents, and commercial and residential pier rents. The balance of advance due to the General Fund as of June 30, 2016 is $14.8 million.
Please see the notes to the financial statement for the repayment schedule. Historically, the Tidelands Operating fund does not generate sufficient revenue to cover the full cost of
operations – in large part because of the public safety costs (lifeguarding, EMS response, and police
5
services) associated with the ocean beaches. This is still the case in FY 2015-16. Due to the ongoing gap between revenues and expenditures, the City’s General fund transfers money to subsidize the
operations of the Tidelands Operating fund, on an annual basis. As Tidelands revenues and
expenditures fluctuate year to year, the General fund subsidy also fluctuates. For FY 2015-16 the general fund transferred $6.00 million to subsidize the Tidelands Operating fund.
Revenues The Beacon Bay Bill requires the City to set up a separate Tidelands trust fund or funds, and mandates
that the City deposit into these funds “all moneys received directly from, or indirectly attributable to…” the granted Tidelands in the City.
Revenue from all sources total $13.3 million for FY 2015-16. The allocation of revenue may be based on specific
locations, or on a percentage located within the Tidelands.
For instance, several leases are split between the General fund and the Tidelands Operating fund based on the
location of specific rental units, or based on the percentage
of units located within the Tidelands. Revenues attributable to the Tidelands are deposited and accounted
for in the Tidelands funds, consistent with grant and trust
requirements.
As noted, the City has committed to using revenues
generated by certain incremental increases in rental rates
for leases, moorings, and piers over designated base years to support Harbor related capital improvements in the
Harbor Capital Fund. This incremental increase consisted
of $400,000 in increased revenues from Balboa Yacht Basin rentals of slips, apartments, and garages; $1.1
million from Balboa Bay Club; $788,000 from onshore, offshore, and County-managed guest moorings; and
$72,000 from residential piers.
Why aren’t property taxes and other
taxes allocated to the Tidelands trust?
Very simply, the property owner or
trustee of the property is not the
intended recipient of the tax. For
example, all revenue from property taxes
are intended for local governments, not
the propery owner or trustee of the
property. Regardless of who owns or
operates the Tidelands property, the 1%
property tax is distributed to local
jurisdictions in accordance with Senate
Bill 154 passed in 1978 and amended
thereafter. This distribution formula
includes counties, cities, special districts
but does not include the property owner
or trustee of the property.
6
The table to the right shows the top eleven Tidelands fund revenue producers for FY 2015-16.
Of the total $13.3 million in revenue attributable to both
Tidelands funds, property income is the primary source. Combined Tidelands property income is $13.1 million,
or 98% of FY 2015-16 revenues, and is made up of
$7.1 million from leases, $3.1 million from parking lots, $738,000 from the sale of oil, and $2.0 million from
rents for moorings, residential piers and commercial
marina activities.
Lease revenue of $7.1 million consists of the following:
1) $4.13 million from the Balboa Bay Club Lease. Per the amendment to the ground lease last
year with the Balboa Bay Club and the State Lands statute, revenues from the Balboa Bay Club are split, 95% to Tidelands operating fund and 5% to the State Lands Commission’s Land Bank
fund. After five years, they will be modified 90% to Tidelands operating fund and 10% to the
State Lands Commission’s Land Bank fund. 2) $1.1 million from Balboa Yacht Basin leases for slips, apartments, garages, and electricity.
Balboa Yacht Basin revenues are split 53% to the General fund and 47% to Tidelands based on
the percentage of area in the Tidelands. 3) $1 million from Beacon Bay residential leases. Tidelands-related Beacon Bay lease revenues
are split 80% to the Tideland Operating fund, 10% restricted within the Tidelands Operating fund
for Upper Newport Bay Restoration, and 10% deposited in the Land Bank fund held and administered by the State Lands Commission. Some of the Beacon Bay residences are actually
on uplands, and lease revenue from these properties goes to the General Fund.
4) The remaining $831,000 is derived from a variety of smaller leases.
Parking revenue of $3.1 million is made up of $1.8 million from the Balboa Parking Lot, $951,000 from the Ocean front Lot and $359,000 from a combination of smaller lots.
The City received $737,952 in revenues from the sale of oil. During FY 2015-16, 23,605 barrels of oil were produced from 11 working wells located in West Newport. The City has set aside $560,000 in the
Tideland’s Operating fund for future improvements to these oil wells, but as of the date of this report, no
determination has been made to proceed with these improvements.
Newport Beach is home to approximately 4,300 boats, 1,200 moorings, 882 residential piers and many
commercial slips and ties, resulting in $2.1 million in revenue from rentals, including $1.5 million in revenue from off-shore, on-shore, and county managed guest moorings, $191,000 from residential
piers, and $385,000 from commercial piers.
Additional revenue sources include: 1) licenses and permits of $41,000, derived from pier transfer fees
and live aboard permits, 2) $11,000 in charges for services from investigative fees, 3) $182,000 from interest income as well as 4) $6,000 from fines and forfeitures for administrative fines, and abandoned vessels.
Top Tidelands Revenue
Producers
Tide and
Submerged Land
Operating
Tide and
Submerged Land
Capital
Tide and
Submerged Land
Total
Balboa Bay Resort 3,011,162$ 1,114,377$ 4,125,539$
Balboa Pier Parking Lot 1,787,944 ‐ 1,787,944
Beacon Bay Residences 1,033,975 ‐ 1,033,975
Oceanfront Parking Meters 950,777 ‐ 950,777
Petroleum Royalties 737,952 ‐ 737,952
Balboa Yacht Basin Slips 652,568 361,599 1,014,167
Offshore Moorings 623,171 541,602 1,164,773
Commercial Piers 380,933 ‐ 380,933
Residential Piers 117,800 72,274 190,074
Moorings Guest ‐ 183,210 183,210
Onshore Moorings 69,546 63,158 132,703
Totals 10,848,681$ 2,460,030$ 13,308,712$
Top Tidelands Revenue Producers
Note: "Total" includes other Tidelands revenue besides the top revenue producers.
7
Expenditures Generally, the Beacon Bay Bill permits the City to expend the revenues accruing from use of the
Tidelands for the management, operation, and control of the lands and/or any improvements,
betterments, or structures, as well as for any use that furthers the purposes of the trust. Total tidelands expenditures for FY 2015-16 totaled $18 million. The City’s expenditure approach is reviewed regularly
between City staff and SLC staff.
Direct Costs are those activities, programs, or functions whose primary purpose wholly or substantially
benefit the Tidelands. These expenditures are charged directly to the activity, program, or function that benefits from them. There are currently three types of expenditures charged directly to the Tidelands funds; 1) Harbor Resources division operating costs of $2.2 million; 2) MOD-General Services
operating costs of $667,000; and 3) capital projects directly benefiting, or located within the Tidelands of $3.4 million.
Indirect Costs are those City-wide costs for services that support a variety of City activities, programs, and functions and are centrally budgeted, examples include but are not limited to; 1) Public safety
services to Tidelands users, including Police, Fire, and Marine safety services of $9.2 million; 2) Public
Works services that protect or otherwise support the Tidelands, such as water quality, stormwater protection, infrastructure maintenance and municipal operations of $2.0 million; 3) Community Services
(such as parking operations) of $375,000; and 4) General government administrative services of
$417,000 including City Council, City Clerk, City Attorney, City Manager, Finance, Human Resources, and building use which generally consists of the Tidelands’ share of this overhead.
The City uses outside cost allocation experts, currently MGT of America Inc. (MGT), to develop the indirect cost allocation plan that identifies and distributes these indirect costs to all operating activities,
programs, and functions within the City’s organizational structure. This allocation plan includes
allocation of costs to the Tidelands Operating fund.
The cost allocation plan takes a detailed approach to analyzing the costs attributable to Tidelands Operations. MGT interviewed staff in each department and analyzed data within each central activity to determine: 1) what services are provided; 2) which functions or departments receive benefits from
these services; and 3) how to determine the amount of benefit received, or what is the best driver for allocating centrally budgeted services to programs or functions receiving the benefits.
For example Public Works salaries and operating expenses may be allocated based on a time study of which programs or functions were worked on, Accounts Payable salaries and operating expenses may
be allocated on the number of checks processed for a program or function, City Clerk salaries and
operating expenses may be allocated based on the number of agenda items per program or function. There are many alternative drivers to choose from, and the City relies on MGTs expertise in selecting
these drivers.
The drivers are used to allocate General government activities among the City’s departments and
divisions, then administrative costs within the departments and divisions are allocated to the various
activities, programs, and functions of the City using similar methodologies. Indirect costs are added to direct costs, to determine the full cost of each activity, program, and function.
Finally, a share of the full cost of activities, programs, and functions, that provide services to the Tidelands are allocated, using the best drivers and methodologies identified by MGT. For FY 2015-16
total expenditures of $18 million for both funds included indirect cost allocations to the Tidelands Operating fund totaling $12 million.
8
The City regularly reports its expenditure information, including the indirect cost allocation, to the State lands Commision for review and approval to ensure the City is meeting all the obligations of the Beacon
Bay Bill; using Tidelands funds only for Tidelands purposes.
Conclusion
The City endeavors to manage and administer Tidelands in accordance with the appropriate legislation
while working with the California State Lands Commission to ensure Newport Harbor continues to be a prosperous and effective harbor. It is always fair to re-evaluate both Tidelands revenue sources and
expenditure purposes on a regular basis, and the City attempts to do so with the City Council, the community, and the State Lands Commission. Changes to the allocations, if consistent with the Trust and related legislation, should be viewed both on their merits and how they might impact City
operations, services, and other funds.
Comprehensive financial detail on City of Newport Beach Tidelands can be found in the financial
statements that follow.
9
CITY OF NEWPORT BEACH Tide and Submerged Lands
Balance Sheet June 30, 2016
Tide and Tide and Tide and
Submerged Land Submerged Land Submerged Land
Assets Operating Harbor Capital Total Funds
Cash and investments 4,405,879$ 7,066,199$ 11,472,078$
Receivables:
Accounts (net of allowance)861,966 491,567 1,353,533
Intergovernmental receivables - 60,541 60,541
Total assets 5,267,845$ 7,618,307$ 12,886,152$
Liabilities, Deferred inflows of resources
and Fund Balances
Liabilities:
Accounts payable 651,863$ 145,946$ 797,809$
Accrued payroll 8,994 - 8,994
Deposits payable 152,478 - 152,478
Advance from other funds (note 2)- 14,809,559 14,809,559
Total liabilities 813,335$ 14,955,505$ 15,768,840$
Deferred Inflows of Resources:
Unavailable revenue - 491,567 491,567
Total deferred inflows of resources -$ 491,567$ 491,567$
Fund balances (deficit):
Restricted:
Upper Newport Bay Restoration 659,077 - 659,077
Other 2,605,485 - 2,605,485
Encumbrance 629,948 - 629,948
Committed:
Oil and Gas Liabilities 560,000 - 560,000
Unassigned:- (7,828,765) (7,828,765)
Total fund balances (deficit)4,454,510 (7,828,765) (3,374,255)
Total liabilities and deferred inflows
of resources and fund balances 5,267,845$ 7,618,307$ 12,886,152$
See accompanying notes to basic financial statements
10
Tide and Tide and Tide and
Submerged Land Submerged Land Submerged Land
Revenues Operating Harbor Capital Total Funds
Licenses and permits 40,673$ -$ 40,673$
Charges for services 10,798 - 10,798
Fines and forfeitures 5,620 - 5,620
Investment income 60,611 47,224 107,835
Net increase in fair value of investments 41,567 32,386 73,954
Income from the use of property and money
Parking
Balboa Lot 1,787,944 - 1,787,944
Other parking 1,309,378 - 1,309,378
Total Parking 3,097,322 - 3,097,322
Leases
Balboa Yacht Basin Slips (net of increment)652,568 361,599 1,014,167
Balboa Yacht Basin Garages (net of increment)35,344 24,288 59,632
Balboa Yacht Basin Apartments (net of increment)30,456 14,361 44,817
Balboa Yacht Basin Electricity 20,090 - 20,090
Balboa Bay Club 3,011,162 1,114,377 4,125,539
Beacon Bay 1,033,975 - 1,033,975
Other Leases 825,696 5,552 831,248
Total Leases 5,609,291 1,520,176 7,129,467
Rent
Moorings Off-Shore (net of increment)622,735 541,602 1,164,337
Moorings On-Shore (net of increment)69,546 63,158 132,703
Moorings Guest (net of increment)- 183,210 183,210
Residential Piers Rent (net of increment)117,800 72,274 190,074
Commercial Piers Rent (net of increment)
Large Com Marina Rent 243,333 - 243,333
Small Com Marina Rent 45,656 - 45,656
Vessel Charter Bus Rent 23,985 - 23,985
Vessel Rental Facilty Rent 17,651 - 17,651
HOA <15,000 sqf Rent 3,873 3,873
Yacht Club Guest Slip Rent 12,658 - 12,658
Restaurant Rent 7,517 - 7,517
Shipyard Rent 12,574 - 12,574
Other Rent - City Tld (Harbor Marina)4,758 - 4,758
Other Rent - Bldg over Tld 4,619 - 4,619
Fuel Dock - Base/Plus Rent 4,209 - 4,209
Sport Fishing Charter Rent 3,973 - 3,973
Total Commercial Piers Rent 384,806 - 384,806
Total Rent 1,194,888 860,243 2,055,131
Sale of Oil 737,952 - 737,952
Total property income 10,639,453 2,380,420 13,019,873
Other 49,960 - 49,960
Total Revenues 10,848,681$ 2,460,030$ 13,308,712$
See accompanying notes to basic financial statements
CITY OF NEWPORT BEACH
Tide and Submerged Lands
Statement of Revenues, Expenditures, and Changes in Fund Balance
For the Fiscal Year Ended June 30, 2016
11
Tide and Tide and Tide and
Submerged Land Submerged Land Submerged Land
Expenditures Operating Harbor Capital Total Funds
General government:
City council - Indirect 7,159$ -$ 7,159$
City clerk - Indirect 23,557 - 23,557
City attorney - Indirect 72,920 - 72,920
City manager - Indirect 103,250 - 103,250
Finance - Indirect 80,857 - 80,857
Human resources - Indirect 9,472 - 9,472
Building Use - Indirect 120,000 - 120,000
Total General government 417,215 - 417,215
Public safety:
Police - Indirect 2,772,250 - 2,772,250
Fire - Indirect 2,065,524 - 2,065,524
Marine safety - Indirect 4,358,828 - 4,358,828
Total Public safety 9,196,602 - 9,196,603
Public works:
Public works - Indirect 458,834 - 458,834
MOD -General services - Direct 666,846 - 666,846
MOD- General services - Indirect 1,579,252 - 1,579,252
Total Public works 2,704,932 - 2,246,099
Community services:
Harbor resources - Direct 2,247,798 - 2,247,798
Parking operations - Indirect 375,375 - 375,375
Total Community services 2,623,173 - 2,623,173
Capital improvement projects: - All are Direct
Marina Park - 2,735,946 2,735,946
Grand Canal Emergency - 270,126 270,126
Balboa Island Seawall - 87,513 87,513
Harbor Dredging - 33,573 33,573
Lower Castaways Park - 16,966 16,966
Semeniuk Slough Dredging 87,467 - 87,467
Seawall/Bulkhead Repair 59,120 - 59,120
Bay Beach Sand Management 59,090 - 59,090
Newport Pier Building Platform 49,517 - 49,517
Tidegate Retrofit 272 - 272
Total Capital improvement projects 255,466 3,144,123 3,399,589
Total Expenditures 15,197,390$ 3,144,123$ 17,882,679$
Other financing sources
Transfers in 5,971,756 - 5,971,756
Total other financing sources 5,971,756 - 5,971,756
Net change in fund balance 1,623,048 (684,093) 938,955
Fund balance, beginning 2,831,462 (7,144,672) (4,313,210)
Fund balance, ending 4,454,510$ (7,828,765)$ (3,374,255)$
CITY OF NEWPORT BEACH
See accompanying notes to basic financial statements
Tide and Submerged Lands
Statement of Revenues, Expenditures, and Changes in Fund Balance
For the Fiscal Year Ended June 30, 2016
Continued
12
NOTES
1. Basis of Accounting and Measurement Focus
The basic financial statements of the Newport Beach, CA Tide and Submerged Lands are comprised of fund financial statements, and notes to the financial statements.
The fund financial statements utilize the current financial resources measurement focus and thus have a short-term focus measuring inflows of current spendable assets. The resulting net
difference between current financial assets, deferred outflows of resources, current financial liabilities and deferred inflows of rwourcesis otherwise known as fund balance. Fund balance is similar to net working capital in the private sector, a measure of the entity’s ability to finance
activities in the near term.
Tidelands are accounted for in two Special Revenue funds. These Special Revenue funds are
used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for the Tide and Submerged Lands. Fund descriptions are:
Tide and Submerged Land – Operating Fund is a Special Revenue fund used to account for revenues related to the operation of the City’s tidelands, including beaches and marinas, and the
related expenditures. Revenue from tideland operations includes, but is not limited to, rents from
moorings, piers, and leases, as well as income from parking lots, meters, and the sale of oil.
Tide and Submerged Land – Harbor Capital Fund is used to account for incremental increases in
revenue from certain property lease, pier, and mooring rentals that exceed Council designated base year revenue amounts, as well as other designated revenues and the related expenditures for
capital projects, maintenance, and servicing of loan advances from the General fund.
These funds are presented using the modified accrual basis of accounting. Their revenues are
recognized when they become measureable and available as net current assets. Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to
finance the expenditures accrued for the reporting period. The City uses an availability period of 60 days for all revenues in the Tidelands fund.
2. Advances Advances from the General fund to the Tide and Submerged Land – Harbor Capital fund are
primarily for the purpose of funding expenditures for dredging and other high impact projects within
the City’s tidelands, specifically within, or benefitting the Newport Harbor.
Advance From Advance To
General Fund 14,809,559$ -$
Tide and Submerged Land - Harbor Capital Fund - 14,809,559
Total 14,809,559$ 14,809,559$
The advances will be paid back to the General fund from incremental revenue increases
generated from certain leases, mooring rents, and commercial and residential pier rents. Below is the repayment schedule:
13
Fiscal Year
Advance #1
Dredging
Projects
Repayment
Advance #2
Marina Park
Project
Repayment
Total
Repayment
2017 750,000 132,900 882,900$
2018 750,000 250,000 1,000,000$
2019 750,000 250,000 1,000,000$
2020 750,000 500,000 1,250,000$
2021 750,000 500,000 1,250,000$
2022 750,000 500,000 1,250,000$
2023 750,000 500,000 1,250,000$
2024 750,000 500,000 1,250,000$
2025 750,000 500,000 1,250,000$
2026 750,000 500,000 1,250,000$
2027 750,000 500,000 1,250,000$
2028 426,659 500,000 926,659$
2029 500,000 500,000$
2030 500,000 500,000$
Total 8,676,659$ 6,132,900$ 14,809,559$
Harbor Capital Fund Advance ‐ Proposed
Repayment Terms
(Zero Interest Advance)
3. Revenue
In some instances, governmental accounting standards permit revenues in governmental funds to
be reported net of certain costs. Accordingly, other leases revenue of $831,248 is reported net of $189 of estimated uncollectible customer accounts, and parking meter revenues are reported net of
$144,485 of related credit card service costs.
14
City of Newport Beach
100 Civic Center Drive
Newport Beach, CA 92660
(949) 644-3123
www.newportbeachca.gov/tidelands
ATTACHMENT A
WORK PLAN
I:\Users\FIN\Shared\Admin\Finance Committee\Workplan\2017\2017 FC Workplan 1
Updated April 24, 2017
Scheduled Date Agenda Title Agenda Description
Thursday, April 27, 2017 Review of FY 2017-18 Proposed Budget Staff will provide an overview of the Proposed FY 2017-18 Operating Budget
and or CIP.
Pension Discussion Agenda item reserved for any discussion regarding the status of the City's pension liability.Review of Finance Committee Workplan Staff will review with the Committee the agenda topics scheduled for the remainder of the calendar year.
Thursday, May 11, 2017 Review of FY 2017-18 Proposed Budget Staff will provide an overview of the Proposed FY 2017-18 Operating Budget
and or CIP.
Pension Discussion Agenda item reserved for any discussion regarding the status of the City's
pension liability.
Review of Finance Committee Workplan Staff will review with the Committee the agenda topics scheduled for the remainder of the calendar year. Tuesday, May 23, 2017 Joint Study Session on the Budget with the City Council
Thursday, June 15, 2017 Pension Discussion Agenda item reserved for any discussion regarding the status of the City's pension liability.Review of Finance Committee Workplan Staff will review with the Committee the agenda topics scheduled for the remainder of the calendar year.
Debt Policy Staff will present changes to Debt Policy F-6 that are required per SB1029.
Reserve Policy Staff will present additional revisions to Policy F-2 that were requested by the Finance Committee in March 2017.Sewer Rate Increase Staff will present the proposed sewer rate increase prior to City Council consideration.
Thursday, June 29, 2017 Pension Discussion Agenda item reserved for any discussion regarding the status of the City's
pension liability.
Review of Finance Committee Workplan Staff will review with the Committee the agenda topics scheduled for the
remainder of the calendar year.
OPEB/Pension Funding Policies Staff will present draft pension and OPEB funding policies for committee consideration.
NO MEETINGS
NO MEETINGS
Thursday, September 14, 2017 Investment Performance Review Staff and/or one or more investment advisors will describe the performance of the City's investment portfolio.
Internal Control Assessment and Insurance Risk Analysis Staff will review the proposed internal control assessment timeline with the
Committee. The City's insurance broker will provide a risk analysis to
determine the appropriate amount of insurance to purchase.
Pension Discussion Agenda item reserved for any discussion regarding the status of the City's
pension liability.
Budget Amendments Receive and file a staff report on the budget amendments for the prior quarter.
Review of Finance Committee Workplan Staff will review with the Committee the agenda topics scheduled for the remainder of the calendar year.
Thursday, October 12, 2017 Budget Amendments Receive and file a staff report on the budget amendments for the prior quarter.
Review of Finance Committee Workplan Staff will review with the Committee the agenda topics scheduled for the
remainder of the calendar year.
Pension Discussion Agenda item reserved for any discussion regarding the status of the City's pension liability.
Thursday, November 09, 2017 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 Finance Committee Workplan Staff will review with the Committee the agenda topics scheduled for the remainder of the calendar year.
Thursday, December 14, 2017 Year-End Closing Results Staff will present the preliminary year-end closing results for Fiscal Year 2016-2017.
Review of Public Employees Retirement System (PERS) Valuation Staff will present the latest actuarial valuation changes to actuarial assumptions,
a review of investment returns, the potential impact of future rates, and the
results of employee cost sharing.
Review of Finance Committee Workplan Staff will review with the Committee the agenda topics scheduled for the remainder of the calendar year.
November
December
City of Newport Beach Finance Committee Work Plan 2017
May
June
July
August
October
April
September
April 27, 2017, Finance Committee Agenda Comments
These comments on an item on the Newport Beach City Council Finance Committee agenda are
submitted by: Jim Mosher ( jimmosher@yahoo.com ), 2210 Private Road, Newport Beach 92660 (949-
548-6229)
Item IV.A. MINUTES OF APRIL 13, 2017
Changes to the draft minutes passages shown in italics are suggested in strikeout underline format.
Page 1: “II. ROLL CALL PRESENT: Council Member Diane Dixon (Chair) (via
teleconference),…”
Both as a standing committee of the City Council and as a body with members that are not
on the body that created it, meetings of the Newport Beach Finance Committee are subject
to the Brown Act (California Government Code Sections 54950 et seq.).
To avoid future violations of that act, the Committee should be aware that although members
are allowed to participate in meetings by teleconference (per Subsection 54953(b)), the
Brown Act establishes elaborate protocols for doing so, none of which appear to have been
followed in this case. Among the requirements found in Subsection 54953(b) are:
The teleconference location must be listed in the agenda, which in most cases must
itself be posted 72 hours in advance of the meeting, including at the proposed
teleconference location (presumably also 72 hours in advance).
During the meeting, the teleconference location must be accessible to the public, and
a means must be provided for the public to participate from that location.
At least a quorum of the Committee must participate from locations within the City.
All votes taken at a meeting in which members participate by teleconference must be
taken by roll call.
The League of California Cities has a helpful, if possibly somewhat dated, handout on this
subject, including, at the end, a script that can be used for meetings in which Committee
members participate by teleconferencing (as well as, earlier, cautions about the difficulty of
participating without being able to see the visuals). It might be noted that the Subsection
54953(b) rules do not appear to apply to participation by non-members of the Committee,
such as staff, Mr. Bartel, or members of the public. But they do appear to apply to any
member of the Committee who wishes to “join” a meeting for any purpose other than
(possibly) listening to the proceedings (without speaking).
Page 2, sentence 2 from end: “In response to Mayor Muldoon, City Manager Kiff stated the
additional position was offset in Municipal Operations.” [The “additional position” referred to is
not at all obvious from the draft minutes. The comment likely relates to the “staffing changes”
slide in the City Manager’s presentation – mentioned in the first paragraph of this section?]
Page 3, paragraph 1: “Council Member Dixon asked if Animal Control officers were considered
Safety employees. City Manager Kiff stated they were not sworn officers.” [I am unable to tell
from the minutes if this means the answer was “yes” or “no”.]
Item No. 4A1
Draft Minutes of April 13, 2017
Correspondence
April 27, 2017 Additional comments submitted by Jim Mosher
April 27, 2016, Finance Committee Item IV.A comments - Jim Mosher Page 2 of 2
Page 3, paragraph 5: “In response to Committee Member Tucker, City Manager Kiff explained
that the 5.58 full-time equivalent employees, composed of multiple part-time positions.”
Page 3, paragraph 4 from end, sentence 2: “He discussed the past tradition of adding
additional money surplus money to the FFP but the current priority was to put any discretionary
money into paying down the unfunded pension liability and saving for future harbor
improvements.” [? This was probably meant to read “additional money” or “surplus money” but
not both.]
Page 4, paragraph 1, last sentence: “Finance Director/Treasurer Matusiewicz stated that the
impact to the net interest rate was not significantly affected.” or “Finance Director/Treasurer
Matusiewicz stated that the impact to the net interest rate was not significantly affected
significant.”
Page 4, paragraph 9, last sentence: “City Manager Kiff suggested the Committee meet prior to
June 13 to prepare its recommendation.”
Page 5, Item A, paragraph 2, sentence 3: “He commented about SB454 requiring fully funding
healthcare.”
Page 5, Item A, paragraph 3: “In response to City Manager Kiff, Senator Moorlach stated he
had not heard any recognition from his Democratic colleagues that there was a real pension
problem.” [?]
Page 6, paragraph 3: “In response to Committee Member Collopy, Senator Moorlach
anticipated the chance of success on SB32 to be minimal.”
SUMMARY OF ESTIMATED 2016-17 YEAR END FUND BALANCES
Estimated Estimated Estimated
Actual Estimated Budget Capital Year End
Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund BalanceFund / Account 2015-16 2016-17 In Out 2016-17 2016-17 2016-17
General Fund - 201,105,400 10,644,214 19,158,319 192,591,295 --
Nonspendable
Reserve for Inventories 225,165 -- - --225,165
Reserve for LT Receivables 14,809,559 -- 882,900 --13,926,659
Reserve for Prepaid Items 176,172 -- - --176,172
Restricted
Affordable Housing Reserve 1,653,479 -202,678 800,000 --1,056,157
PEG Fees 786,170 -267,444 20,000 --1,033,614
Hoag Circulation Improvements - -- - ---Park In Lieu Fees ------Oceanfront Encroachment 1,429,654 -218,000 ---1,647,654
Committed
Bike Safety ‐ -- - ---
Off Street Parking - ------In Lieu Parking Fees - ------Neighborhood Enhncmt Res. A - ------
Neighborhood Enhncmt Res. B - -- - ---
Encumbrances 1,939,850 -- 1,939,850 ---CIP Reapproprtns (Rebudget)‐ ‐‐‐‐‐‐
City Manager AssignmentsCity Manager Assignments 3,500,000 -- 3,500,000 ---
Arts & Culture 325,000 -300,000 155,731 --469,269
PERS Reserve - -- --
Fair Value Adjustment 376,311 -- 376,311 ---Unassigned
Contingency Reserve 45,763,058 -1,760,197 ---47,523,255
Residual Fund Balance 10,854,983 60,000 1,739,500 --9,175,483 TOTAL 81,839,401 201,105,400 13,452,533 28,572,611 192,591,295 -75,233,428
General Fund Capital Projects 11,263,891 -6,350,000 --17,286,411 327,480
Neighborhood Enhncmt Res. A - ------
Tidelands Operating Fund
Appropriation Reserve - 12,404,750 3,235,433 6,540,183 3,403,767 5,696,233 -
Fair Value Adj. Reserve 41,567 -- 41,567 ---
CIP Reapproprtns (Rebudget)2,563,918 -- 2,563,918 ---
Reserve for Encumbrances 629,948 -- 629,948 ---
Upper Bay Reserve 659,077 -110,356 - --769,433
Oil and Gas 560,000 -40,000 - --600,000
Harbor & Beaches Capital Plan Fund
Appropriation Reserve (9,095,690) 2,620,428 1,266,925 - -9,015,493 (14,223,830)
Fair Value Adj. Reserve - -- - ---
CIP Reapproprtns (Rebudget)1,266,925 -- 1,266,925 ---
Reserve for Encumbrances - -- ---
Tide and Submerged Land Ocean Capital F - - -
Appropriation Reserve ----
Fair Value Adj. Reserve ----
Capital Reappropriations (CIP Rebud - -- - ---
Reserve for Encumbrances - -- - ---
- - -
Asset Forfeiture Fund
Appropriations Reserve 763,861 28,099 - - 162,000 -629,960
Fair Value Adj. Reserve - -- - ---
Reserve for Encumbrances - -- - ---
OTS Grant Fund (88,212) 359,034 - - 343,817 -(72,995)
Reserve for Encumbrances - -- - ---
SLESF - COPS Fund - 155,000 --155,000 --Appropriations Reserve - ------Fair Value Adj. Reserve - ------
CDBG Fund -
Appropriations Reserve (125,320) 1,357,359 125,320 - 278,916 -1,078,443
Capital Reappropriations (CIP Rebud 125,320 -- 125,320 ---
Reserve for Encumbrance - -- - ---
Page 1 of 12
Item No. 5A1
Review of Fiscal Year 2017-2018 Proposed Budget
Additional Materials Received
April 27, 2017
SUMMARY OF ESTIMATED 2016-17 YEAR END FUND BALANCES
Estimated Estimated Estimated
Actual Estimated Budget Capital Year End
Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund BalanceFund / Account 2015-16 2016-17 In Out 2016-17 2016-17 2016-17
State Gas Tax Fund
Appropriations Reserve 1,175,025 1,817,367 3,391,170 - - 5,972,168 411,394
CIP Reapproprtns (Rebudget)3,391,170 - - 3,391,170 - - -
Fair Value Adj. Reserve - - - - - - -
Reserve for Encumbrances - - - - - - -
Contributions FundMisc. Cooperative Projects (7,720,398) 3,938,120 6,136,591 - - 10,906,842 (8,552,529) Bristol Street Relinquishment 10,774 444 - - - 11,218 Bristol St. Fair Val Adj. Reserve - - - - - - PCH Relinquishment 1,802,516 20,203 815,000 - - 968,299 1,669,420 PCH Relnqshmt Fair Val Adj. Rsv - - - - - - Environmental Contributions 429,108 - - - - 909,500 (480,392) Environmtl Fair Val Adj. Resv - - - - - - -
CIP Reapproprtns (Rebudget)- - - - - - -
Reserve for Encumbrances 6,951,591 - - 6,951,591 - - -
Measure M FundMeasure M 2 861,686 2,424,918 2,343,923 - - 5,319,993 310,534 Measure M 2 Fair Val Adj. Resv 15,109 - - 15,109 - - - Measure M 2 Encumbrances 2,328,814 - - 2,328,814 - - - Competitive (813,883) 2,708,997 330,838 - - 2,970,990 (745,038) CIP Reapproprtns (Rebudget)- - - - - - Competitive Fair Val Adj. Resrv 430 - - 430 - - - Competitive Encumbrances 330,408 - - 330,408 - - -
AQMD FundAppropriations Reserve 1,094,190 104,184 - 107,780 600,000 - 490,594 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrance - - - - - - -
Transportation and Circulation Fund
Appropriations Reserve 1,067,063 500,287 242,390 - - 435,614 617,474
Fair Value Adj. Reserve 5,043 - 5,043 - - -
CIP Reapproprtns (Rebudget)210,880 - 210,880 - - - Reserve for Encumbrances 26,467 - - 26,467 - - -
Building Excise Tax FundAppropriations Reserve 310,411 369,435 500,000 - - 637,095 542,751 Fair Value Adj. Reserve - - - - - - - CIP Reapproprtns (Rebudget)500,000 - - 500,000 - - - Reserve for Encumbrances - - - - - - -
Environmental Liability Fund
Appropriation Reserve 6,233,937 665,976 - - 199,030 - 6,700,883
Fair Value Adj. Reserve 31,179 - - - - - 31,179
Reserve for Encumbrances - - - - - - -
Reserve for Prepaid Items 123,772 - - - - - 123,772
Newport Annexation Funds
Receipt Fund 1,200,000 19,595 - 1,219,595 - - -
Fair Value Adj. Resv-Receipt - - - - - - -
Allocation Fund - - 1,200,000 - 1,200,000 - -
Fostering Interest in Nature (FiiN) FundAppropriation Reserve 1,427,855 4,428 - 7,953 - 1,424,330
Debt Service FundAppropriation Reserve 2,362,904 2,350,127 8,239,090 - 10,600,217 - 2,351,904 Reserve for Debt Service - - - - - - -
Assessment District Projects
Appropriation Reserve 72,981 19,595 - - - - 92,576
Reserve for Encumbrances - - - - - - - Fair Value Adj. Reserve - - - - - - -
Facilities Financial Planning FundAppropriations Reserve 17,709,221 23,643,931 11,126,433 17,027,991 - - 35,451,594 Fair Value Adj. Reserve - - - - - - -
Page 2 of 12
SUMMARY OF ESTIMATED 2016-17 YEAR END FUND BALANCES
Estimated Estimated Estimated
Actual Estimated Budget Capital Year End
Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund BalanceFund / Account 2015-16 2016-17 In Out 2016-17 2016-17 2016-17
Major Facilities ReplacementCivic Center 1,712,321 20,517 - - - - 1,732,838 CIP Reapproprtns (Rebudget)- - - - - - -
Reserve for Encumb-Civic Ctr - - - - - - -
Reserve for Prepaid Items - - - - - - -
1,712,321 20,517 - - - - 1,732,838
Parks & Community Centers 932,876 - - - - 354,829 578,047 Marina Park (7,209,924) - 8,590,005 - - 1,367,728 12,353
Sunset Ridge Park 2,803,485 18,214 - 2,626,372 - 140,741 54,586 Police Facility ‐ ‐ - - ‐ ‐ ‐
Lifeguard Headquarters 17,703 79 - 61 - 17,448 273
Strategic Planning 40,489 233 - - - 1,941 38,781 Corporate Yard Consolidation (192,644) - 165,394 - - - (27,250)
Fire Station Rebuild 5,857,301 21,518 - - - 1,514,667 4,364,152 West Newport Community Ctr (33,500) - 33,502 - - 2 -
15th St Restrm Cmplx (Design)- - - - - - - Facilities Miscellaneous 31,358 - - - - 31,358 ‐
CIP Reapproprtns (Rebudget)- - - - - -
Reserve for Encumbrances ‐ - - - - -
Public Arts & Culture 481,130 2,254 - - - 483,384 CIP Reapproprtns (Rebudget)- - - - -
CIOSA Fund
Appropriation Reserve - - - - - - -
Fair Value Adj. Reserve - - - - - -
Reserve for Encumbrances - - - - - - -
Newport Uptown Undergrounding (119,000) - - - - - (119,000)
Balboa Village Parking Mgmt District 410,164 371,616 - - 18,750 747,612 15,418
Neighborhood Enhancement 485,748 3,156 1,739,500 - - 2,217,489 10,915
Misc. SAH Projects Fund
Appropriation Reserve - 8,137 - 8,137 - - -
Due to County - - 8,137 - - - 8,137
Facilities Maintenance Fund
Appropriation Reserve 2,020,785 8,883 1,000,000 - - 2,708,238 321,430
Reserve for Encumbrance - - - - - -
CIP Reapproprtns (Rebudget)- - - - - -
Reserve for Encumbrances - - - - - -
Insurance Reserve Fund - - Workers Comp Reserve 16,291,919 2,805,454 - 3,494,000 - 15,603,373
General Liability Reserve 8,839,329 4,126,335 - 8,393,150 - 4,572,514
Fair Value Adj. Reserve - - - - - - -
Retiree Medical FundOperating Fund 2,250,678 7,078,787 - - 7,403,000 - 1,926,465 Conversion Fund - 2,413 - - - - 2,413 Fair Value Adj. Reserve - - - - - - -
Compensated Absence Fund - Appropriation Reserve 3,994,379 2,470,703 - - 2,124,200 - 4,340,882 Fair Value Adj. Reserve - - - - - - - - - - Information Technology Fund
Appropriation Reserve 5,618,753 5,074,397 - 60,000 9,766,411 25,000 841,739
Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Fair Value Adj. Reserve - - - - - - - City Manager Assignment - - - - - - -
Equipment FundEquipment Maintenance - 1,953,875 1,780,797 - 173,078 Equip Replacement - All Other 8,067,479 2,688,382 107,780 - 4,416,209 - 6,447,432 Equip Replacement - PD 3,448,976 790,412 - 2,110,399 - 2,128,989
Equip Replacement - Fire 336,686 - - - - 336,686
800 MHz Equipment 2,229,813 - 500,000 - 1,153,748 218,675 1,357,390
Parking Equipment 394,981 354,954 - 553,210 - 196,725
Recreation Equipment - 212,623 - 166,574 - 46,049 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - -
Page 3 of 12
SUMMARY OF ESTIMATED 2016-17 YEAR END FUND BALANCES
Estimated Estimated Estimated
Actual Estimated Budget Capital Year End
Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund BalanceFund / Account 2015-16 2016-17 In Out 2016-17 2016-17 2016-17
Water Enterprise Fund
Residual Working Capital 12,539,675 26,293,337 1,501,468 4,452,977 21,997,911 2,262,521 11,621,071
Stabilization Reserve 11,426,314 - - 524,093 - - 10,902,221 Reserve for Future Infrastructure 4,021,749 - 4,452,977 - - 2,454,051 6,020,675 CIP Reapproprtns (Rebudget)- - - - - -
Fair Value Adj. Reserve 136,184 - - 136,184 - - -
Reserve for Encumbrances 841,191 - 841,191 - - -
28,965,113 26,293,337 5,954,445 5,954,445 21,997,911 4,716,572 28,543,967
Wastewater Enterprise Fund
Residual Working Capital (6,719) 2,841,475 2,658,942 750,000 3,649,856 - 1,093,842
Stabilization Reserve 826,246 - 3,500,000 2,501,318 - - 1,824,928
Reserve for Future Infrastructure 1,748,731 - 750,000 - 2,661,031 (162,300)
CIP Reapproprtns (Rebudget)- - - - - - -
Fair Value Adj. Reserve 12,343 - - 12,343 - - -
Reserve for Encumbrances 145,281 - - 145,281 - - -
2,725,882 2,841,475 6,908,942 3,408,942 3,649,856 2,661,031 2,756,470
Ackerman Donation FundAppropriations Reserve - 6,042 6,042 - -
Approprtns Reserve - Schlrshp 220,309 - 2,054 5,000 - 217,363
Approprtns Reserve - Hi Tech 156,528 - 3,988 - - - 160,516
Perm Scholrshp Endowmt Resv 193,195 - - - - - 193,195
Perm Equip Endowmt Resv 579,586 - - - - - 579,586
Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrance - - - - - - -
Newport Bay Dredging Fund
Permanent Endowment 3,857,000 25,143 - - - 3,882,143
Appropriation Reserve 1,170,184 - - - - 1,170,184
Fair Value Adj. Reserve - - - - - -
TOTAL 221,945,218 313,796,616 83,913,707 83,913,707 276,575,210 76,841,968 181,541,819
Page 4 of 12
SUMMARY OF ESTIMATED 2017-18 YEAR END FUND BALANCES
Proposed Proposed EstimatedEstimated Proposed Budget Capital Year End
Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance
Fund / Account 2016-17 2017-18 In Out 2017-18 2017-18 2017-18
General Fund - 209,320,315 17,147,826 23,942,807 202,525,334 - -
Nonspendable
Reserve for Inventories 225,165 - - - - - 225,165
Reserve for LT Receivables 13,926,659 - - 1,000,000 - - 12,926,659
Reserve for Prepaid Items 176,172 - - - - - 176,172
RestrictedAffordable Housing Reserve 1,056,157 - 202,678 - - - 1,258,835 PEG Fees 1,033,614 - 267,444 20,000 - - 1,281,058
Hoag Circulation Improvements - - - - - - -
Park In Lieu Fees - - - - - - -
Oceanfront Encroachment 1,647,654 - 218,000 200,000 - - 1,665,654
Committed
Bike Safety - - - - - - -
Off Street Parking - - - - - - -
In Lieu Parking Fees - - - - - - - Neighborhood Enhncmt Res. A - - - - - - - Neighborhood Enhncmt Res. B - - - - - - -
Encumbrances - - - - - - -
CIP Reapproprtns (Rebudget)- - - - - - -
City Manager Assignments
City Manager Assignments - - - - - - -
Arts & Culture 469,269 - 150,000 100,000 - - 519,269
PERS Reserve - - - - - - - Unassigned - Contingency Reserve 47,523,255 - 1,018,268 - - - 48,541,523
Residual Fund Balance 9,175,483 - 288,897 9,175,483 - - 288,897
TOTAL 75,233,428 209,320,315 19,293,113 34,438,290 202,525,334 - 66,883,232
General Fund Capital Projects 327,480 - 5,397,520 - - 5,725,000 -
Neighborhood Enhncmt Res. A - - - - - - -
Tidelands Operating FundAppropriation Reserve - 12,061,502 - 6,802,699 3,138,803 2,120,000 ‐
Fair Value Adj. Reserve - - - - - - -
CIP Reapproprtns (Rebudget)- - - - - - -
Reserve for Encumbrances - - - - - - -
Upper Bay Reserve 769,433 - 110,356 - - - 879,789
Oil and Gas 600,000 - 40,000 - - - 640,000
Harbor & Beaches Capital Plan Fund
Appropriation Reserve (14,223,830) 2,282,428 6,000,000 - - 800,000 (6,741,402)
Fair Value Adj. Reserve - - - - - - -
CIP Reapproprtns (Rebudget)- - - - - - -
Reserve for Encumbrances - - - - - - -
Asset Forfeiture Fund
Appropriations Reserve 629,960 5,856 - - 162,000 - 473,816
Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - -
OTS Grant Fund (72,995) 62,500 - - 62,500 - (72,995)
Reserve for Encumbrances - - - - - - -
SLESF - COPS Fund - 165,000 - - 165,000 - -
Appropriations Reserve - - - - - - - Fair Value Adj. Reserve - - - - - - -
CDBG Fund - Appropriations Reserve 1,078,443 359,743 - - 286,633 1,200,000 (48,447) Reserve for Encumbrance - - - - - -
State Gas Tax FundAppropriations Reserve 411,394 1,817,092 - - - 1,515,000 713,486 CIP Reapproprtns (Rebudget)- - - - - - -
Fair Value Adj. Reserve - - - - - - -
Reserve for Encumbrances - - - - - - -
Page 5 of 12
SUMMARY OF ESTIMATED 2017-18 YEAR END FUND BALANCES
Proposed Proposed EstimatedEstimated Proposed Budget Capital Year End
Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance
Fund / Account 2016-17 2017-18 In Out 2017-18 2017-18 2017-18
Measure M Fund
Measure M 2 310,534 1,643,254 - - - 2,015,000 (61,212)
Measure M 2 Fair Val Adj. Resv - - - - - - -
Measure M 2 Encumbrances - - - - - - -
Competitive (745,038) 685,454 - - - - (59,584)
CIP Reapproprtns (Rebudget)- - - - - - - Competitive Fair Val Adj. Resrv - - - - - - - Competitive Encumbrances - - - - - - -
Contributions FundMisc. Cooperative Projects (8,552,529) 5,691,995 - - - 250,000 (3,110,534) Bristol Street Relinquishment 11,218 59 - 11,277 - - -
Bristol St. Fair Val Adj. Reserve - - - - - - -
PCH Relinquishment 1,669,420 18,191 11,277 - - - 1,698,888
PCH Relnqshmt Fair Val Adj. Rsv - - - - - - -
Environmental Contributions (480,392) - - - - - (480,392)
Environmental Fair Val Adj. Rsv - - - - - - -
CIP Reapproprtns (Rebudget)- - - - - - - Reserve for Encumbrances - - - - - - -
AQMD Fund
Appropriations Reserve 490,594 105,120 - - 78,000 - 517,714
Fair Value Adj. Reserve - - - - - - -
Reserve for Encumbrance - - - - - - -
Transportation and Circulation Fund
Appropriations Reserve 617,474 356,057 - - - - 973,531
Fair Value Adj. Reserve - - - - - - -
CIP Reapproprtns (Rebudget)- - - - - - -
Reserve for Encumbrances - - - - - - -
Building Excise Tax Fund
Appropriations Reserve 542,751 182,711 - - - 315,000 410,462
Fair Value Adj. Reserve - - - - - - -
CIP Reapproprtns (Rebudget)- - - - - - -
Reserve for Encumbrances - - - - - - -
Environmental Liability FundAppropriation Reserve 6,700,883 645,340 154,951 - 351,030 225,000 6,925,144 Fair Value Adj. Reserve 31,179 - - 31,179 - - -
Reserve for Encumbrances - - - - - - -
Reserve for Prepaid Items 123,772 - - 123,772 - - -
Oil Spill Remediation Fund
Appropriation Reserve - - - - - - -
Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - -
Newport Annexation Funds
Receipt Fund - - - - - - -
Fair Value Adj. Resv-Receipt - - - - - - -
Allocation Fund - - - - - - - Fair Value Adj. Reserve-Allocn - - - - - - -
Building Fund - - - - - - -
Fair Value Adj. Reserve-Bldg - - - - - - - Reserve for Encum-Building - - - - - - -
Fostering Interest in Nature (FiiN) Fund
Appropriation Reserve 1,424,330 7,851 - - 157,255 - 1,274,926
Debt Service Fund
Appropriation Reserve 2,351,904 2,375,270 8,226,550 - 10,597,817 - 2,355,907
Reserve for Debt Service - - - - - - -
Assessment District Projects
Appropriation Reserve 92,576 877 - - - - 93,453
Reserve for Encumbrances - - - - - - -
Fair Value Adj. Reserve - - - - - - -
Page 6 of 12
SUMMARY OF ESTIMATED 2017-18 YEAR END FUND BALANCES
Proposed Proposed EstimatedEstimated Proposed Budget Capital Year End
Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance
Fund / Account 2016-17 2017-18 In Out 2017-18 2017-18 2017-18
Facilities Financing Plan Fund
Appropriations Reserve 35,451,594 3,230,918 8,582,234 8,253,800 - - 39,010,946
Fair Value Adj. Reserve - - - - - - -
Major Facilities Replacement - -
Civic Center 1,732,838 21,063 - - - - 1,753,901 CIP Reapproprtns (Rebudget)- - - - - - - Reserve for Encumb-Civic Ctr - - - - - - -
Reserve for Prepaid Items - - - - - - -
1,732,838 21,063 - - - - 1,753,901
Parks & Community Centers 578,047 - - - - - 578,047
Marina Park 12,353 - - 12,353 - - -
Sunset Ridge Park 54,586 14,925 - 69,511 - - -
Police Facility - - - - - - - Lifeguard Headquarters 273 97 - 370 - - - Strategic Planning 38,781 244 - - - 39,025
Corporate Yard Consolidation (27,250) - 27,250 - - - -
Fire Station Rebuild 4,364,152 25,024 - - - 6,864,200 (2,475,024) West Newport Community Ctr - - ‐ - - - -
CIP Reapproprtns (Rebudget)- - - - - - -
Reserve for Encumbrances - - - - - - -
Public Arts & Culture 483,384 2,512 - - - - 485,896 CIP Reapproprtns (Rebudget)- - - - - - -
CIOSA Fund
Appropriation Reserve - - - - - - -
Fair Value Adj. Reserve - - - - - -
Reserve for Encumbrances - - - - - - -
Newport Uptown Undergrounding (119,000) - - - - - (119,000)
Balboa Village Parking Mgmt District 15,418 400,315 - - - - 415,733
-
Neighborhood Enhancement 10,915 7,365 400,000 - - 400,000 18,280
Misc. SAH Projects Fund -
Appropriation Reserve - 8,899 - 8,899 - - -
Due to County 8,137 - 8,899 - - - 17,036
Facilities Maintenance Fund
Appropriation Reserve 321,430 11,103 1,000,000 - - 1,500,000 (167,467)
Reserve for Encumbrance - - - - - - -
Insurance Reserve Fund - -
Workers Comp Reserve 15,603,373 2,874,579 - 3,494,000 - 14,983,952
General Liability Reserve 4,572,514 4,068,231 - 9,776,685 - (1,135,940) Fair Value Adj. Reserve - - - - - - -
Retiree Medical Fund
Operating Fund 1,926,465 7,147,240 - - 7,257,573 - 1,816,132
Conversion Fund 2,413 - - - - - 2,413
Fair Value Adj. Reserve - - - - - - -
Pension Management FundAppropriation Reserve - - - - - - - Fair Value Adj. Reserve - - - - - - -
Compensated Absence Fund
Appropriation Reserve 4,340,882 2,473,965 - 1,940,100 - 4,874,747
Fair Value Adj. Reserve - - - - - - -
Information Technology Fund 841,739 5,789,949 - 8,736,387 - (2,104,699)
Appropriation Reserve - - - - - - - Fair Value Adj. Reserve - - - - - - - City Manager Assignment - - - - - - -
Equipment Fund
Equipment Maintenance 173,078 1,922,802 - 1,861,477 - 234,403
Equip Replacement - All Other 6,447,432 2,429,878 - - 1,945,509 140,000 6,791,801
Equip Replacement - PD 2,128,989 711,894 - - 576,288 - 2,264,595
Equip Replacement - Fire 336,686 338,795 - - 40,000 - 635,481 Page 7 of 12
SUMMARY OF ESTIMATED 2017-18 YEAR END FUND BALANCES
Proposed Proposed EstimatedEstimated Proposed Budget Capital Year End
Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance
Fund / Account 2016-17 2017-18 In Out 2017-18 2017-18 2017-18
800 MHz Equipment 1,357,390 - 500,000 - 1,763,790 - 93,600
Parking Equipment 196,725 354,954 - - 515,000 - 36,679
Recreation Equipment 46,049 214,839 - - 175,677 - 85,211
Fair Value Adj. Reserve - - - - - - -
Reserve for Encumbrances - - - - - - -
Water Enterprise FundResidual Working Capital 11,621,071 26,359,111 - 4,613,428 22,606,550 225,000 10,535,204
Stabilization Reserve 10,902,221 - 4,596 - - - 10,906,817
Reserve for Future Infrastructure 6,020,675 - 4,608,832 - - 1,470,000 9,159,507
Fair Value Adj. Reserve - - - - - - -
CIP Reapproprtns (Rebudget)- - - - - - - Reserve for Encumbrances - - - - - - -
28,543,967 26,359,111 4,613,428 4,613,428 22,606,550 1,695,000 30,601,528
Wastewater Enterprise FundResidual Working Capital 1,093,842 2,571,186 28,440 1,000,000 3,592,976 125,000 (1,024,508)
Stabilization Reserve 1,824,928 - - 28,440 - - 1,796,488
Reserve for Future Infrastructure (162,300) - 1,000,000 - - 200,000 637,700
CIP Reapproprtns (Rebudget)- - - - - -
Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - -
2,756,470 2,571,186 1,028,440 1,028,440 3,592,976 325,000 1,409,680
Ackerman Donation Fund
Appropriations Reserve - 6,437 6,042 - - 395
Approprtns Reserve - Schlrshp 217,363 - 2,054 5,000 - 214,418
Approprtns Reserve - Hi Tech 160,516 - 3,988 - - - 164,503
Perm Scholrshp Endowmt Resv 193,195 - - - - - 193,195
Perm Equip Endowmt Resv 579,586 - - - - - 579,586
Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrance - - - - - - -
Newport Bay Dredging Fund
Permanent Endowment 3,882,143 27,322 - - - - 3,909,465
Appropriation Reserve 1,170,184 - - - - - 1,170,184
Fair Value Adj. Reserve - - - - - - -
TOTAL 181,541,819 298,800,262 55,394,018 55,394,018 281,811,384 25,089,200 173,412,738
Page 8 of 12
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1
Page 9 of 12
Re
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2
Page 10 of 12
RE
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Page 12 of 12
4/27/2017
1
FY 2017‐18 Proposed Budget
Review #2
City of Newport Beach Finance Committee Meeting
April 27, 2017
Sources &
Uses
Prior Year Surplus 9,175,483
FY 2017‐18 Revenues 209,320,315
Transfers In 7,652,343
Set‐asides (518,122)
Total Sources $225,630,019
FY 2017‐18 Expenditures 202,525,334
Transfers Out 22,815,788 *
Total Uses 225,341,122
TOTAL SURPLUS/DEFICIT $288,897
*Includes $1.0 million contribution to the contingency reserve
General Fund
Item No. 5A2
Review of Fiscal Year 2017-2018 Proposed Budget
Staff Presentation
April 27, 2017
4/27/2017
2
FY 2017-18 General Fund
Revenue Chart (millions)
Total $209.3 million
47%
17%
12%
4%
19%Property Taxes $99.9
Sales Tax $35.9
Transient Occupancy Tax $24.3
Other Taxes $8.3
All Other Sources $40.9
FY 2017‐18
General Fund
Proposed
Operating
Expenditures
by Function
(millions)
Total $202.5 million
65%
54%6%
19%
12%
.03%
General Government
Public Safety
Community Development
Public Works
Community Services
Non Departmental & EstimatedSalary Savings
$17.6
$13.4
$108.8
$37.7
$24.4
$0.6
4/27/2017
3
General Fund Expenditures
by Type
(millions)65%
24%
3%10%Salaries & Benefits $145.4
Maintenance & Operation $56.3
Capital Improvement Projects &Capital Outlay $6.6
Transfers $21.8
Unfunded Pension
Liability
Projected
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2018
Accrued Pension Liability $501 $553 $617 $652 $693 $727 $755 $820 $848 $906 1,007
Market Value of Assets $499 $472 $354 $395 $467 $452 $497 $567 $573 $576 653
Unfunded Liability at Market Value $2 $82 $263 $257 $226 $275 $258 $253 $276 $330 $353
CalPERS Rate of Investment Return 18.8%‐2.9%‐23.6% 11.1% 20.7% 1.0% 12.5% 18.4% 2.4% 0.6% 7.5%
$(200)
$‐
$200
$400
$600
$800
$1,000
$1,200
Mi
l
l
i
o
n
s
$330
$353
4/27/2017
4
$‐
$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
18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48
2015 Loss 2016 Loss 7.375% Discount 7.25% Discount 7.0% Discount
Phase‐in of
New
Amortization
Bases
20 Year Level Payment
Pension
Payment
History
(All Funds)
FY 2015 FY 2016
FY 2017
Estimated
FY 2018
Proposed
Year Over
Year $
Increase
Year Over
Year %
Increase
Annualized
Growth
Since
FY 2015
Normal Cost 14,503,234 14,899,906 15,837,180 16,178,468 341,288 2.1% 3.7%
Amortized Cost of Unfunded Liability 12,791,284 21,524,369 24,701,593 33,871,716 9,170,123 27.1% 38.3%
Total Annual PERS Cost 27,294,518 36,424,275 40,538,773 50,050,184 9,511,411 19.0% 22.4%
Employee Contributions 7,430,028 8,401,598 9,469,380 10,024,552 555,172 5.5% 10.5%
Net Employer Cost 19,864,490 28,022,677 31,069,393 40,025,632 8,956,239 22.4% 26.3%
Total Annual PERS Cost 27,294,518 36,424,275 40,538,773 50,050,184 9,511,411 19.0% 22.4%
4/27/2017
5
Review of
Budget Detail
and Other
Material
FY 2017‐18 Long‐Range
Financial Forecast
City of Newport Beach Finance Committee Meeting
April 27, 2017
4/27/2017
6
Long Range
Fiscal Forecast
Model
The use of the new Long Range Fiscal Forecast Model allows us to provide stable tax and service levels to the community over a multi-year period.
Helps the City to proactively assess the fiscal impact of its multiple saving and spending plans on the General Fund in a coordinated and strategic manner.
Long‐Term
Financial Plan
Overview
Model uses FY 18 Proposed Budget as Base Year (General Fund Only)
Demonstrates the impact of various pension funding scenarios – 20 YR level $ payment at 7% is active
Prior year revenue and expenditure, along with cyclical economic, trends informed go-forward growth assumptions
Captures all transfers, set-asides, and contingency reserve funding commitments
Most sensitive to changes in the largest revenue and expenditure categories
Indicates that financial commitments are sustainable over the long-term
8April 27, 2017
John E. Bartel
April 27, 2017
Irrevocable Supplemental Pension Trusts
CITY OF NEWPORT BEACH
1April 27, 2017
Irrevocable Supplemental Pension Trust
IRC §115
Normally used for rate stabilization
May not reduce GASB 68 Net Pension Liability
Item No. 5B1
Pension Discussion
Presentation
April 27, 2017
2April 27, 2017
Irrevocable Supplemental Pension Trust
Investments significantly less restricted than City
investments:
Designed for long term returns
Depending on investment mix expect
4%-6% investment returns on average
Lower returns than CalPERS in a normal or good
investment market and
Higher returns than CalPERS in a poor investment market
3April 27, 2017
Irrevocable Supplemental Pension Trust
Can only be used to :
Reimburse City for pension contributions
Make payments directly to CalPERS
Assets could not be used for other purposes
4April 27, 2017
Irrevocable Supplemental Pension Trust
Can mitigate:
Contribution volatility
Steep contribution increases
Impact of plan becoming over funded
Most effective with seed money:
Minimum ≈10% of annual dollar contribution
5April 27, 2017
Irrevocable Supplemental Pension Trust
Recommended if:
Worried about:
Contribution volatility
Where contribution rates are headed
Want to maintain budget flexibility
Not recommended if:
Not worried about contribution volatility
Projected contributions do not create budget stress
6April 27, 2017
Irrevocable Supplemental Pension Trust
Only 3 providers:
PARS,
PFM and
Keenan
> 70 agencies have adopted
7April 27, 2017
30.0%
35.0%
40.0%
45.0%
50.0%
55.0%
60.0%
50th Percentile Target
Irrevocable Supplemental Pension Trust
Contribution Rate Projections