HomeMy WebLinkAbout1989-02-14; City Council; 9861; Mid-Year Review of City Financesz
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AB#_ 9861 TII!.Si DEPT. H~---
MTG; 2/ 14/89 MID-YEAR REVIEW OF CITY FINANCES CITY A
FOR FISCAL YEAR 1988-89 05PT._F_IN__ C!TY MGP..,_, ~ -
RECOMMENDED ACTION:
Adopt Resolution No. 89-45 accepting the mid-year review and lifting the
hiring freeze and Resolution No. 89-46 transferring money from the General
Fund to finance interim improvements for Rancho Santa Fe Road.
ITEM EXPLANATION:
In June 1988, the City Council adopted the operating budget for fiscal year
1988-89. The operating budget included estimated revenue at the fund level
and expenditures at the department level.
By December 31, 1988, the Council had made adjustments to the budget through
appropriations from contingency and authorized transfers. Also, the
departmPnts have completed six months of operations that may include
circ1Jmstances not foreseen whl?n the operating budget was adopted. A mid-year
review of expenditures provides an opportunity to assess the department's
position in relation to the budget.
Although some major revenue flows are sporadic (for example, property and
saies taxes), the status of City revenue in relation to the budget can be
assessed at this time.
The mid-year review of City finances shows projected revenue should exceed
projected expenditures to such an extent that the savings caused by the
current hiring freeze are no longer necessary to balance the budget. We ask
the City Council to approve Resolution Ho. 89-45 , which accepts the mid-year
review and lifts the hiring freeze.
Activity in the General Fund contingency account was reviewed as part of the
mid-year review process. In our review, we found that a $275,000
appropriation from contingency for the Rancho Santa Fe Road interim roadway
improvements (Resolution No. 89-5, January 3, 1989) should have been
appropriated in the General Capital Construction Fund ·with a corresponding
transfer of $275,000 from the General Fund unappropriated fund balance to the
General Capital Construction Fund. Resolution No. 89-46 allows Council to
reverse the appropriation of January 3, 1989 (thereby increasing the
contingency account by $275,000), and, instead, appropriating the money in
the General Capital Construction Fund and authorizing a transfer from General
Fund.
9861 PAGE i OF AGEN_DA BILi HO. ~-_-_,,_~----=-
FISCAL IMPACT:
The resolution lifting the hiring freeze will raise total General Fund
appropriations by $347,652, which still allows -for a balanced budget on a
projected basis. The resolution disappropriating money in the contingency
account increased the contingency account by $275,000 while lowering the
unappropriated fund balance in the General Fund and incr&asing the fund
balance of the General Capital Construction Fund by $275,0QO.
EXHIBITS:
I. Memo to City Manager from the Finance Department dated February 3,
1989.
2.
3.
Resolution No. 89-45
Resolution No. 89-46
0
February 7, 1989 EXHIBIT 1
TO: CITY MANAGER
FROM: Finance Director
MID-YEAR REPORT
A mid-year reviP.W of revenue and expenditures shows that the funds that support
operations of the City are generally healthy whil~ funds that support capital
projects are not receiving the revenue anticipated when budgets were established
last year
Revenues
The City took a conservative position on projecting revenue for fiscal year
{FY) 1988-89. The institution of growth management 5tandards had decreased
development related revenue and sales taxes were barely keeping up with
inflation. We anticipated a significant increase in transient occupancy tax
{TOT), due to the rise in rate (from 6% to 8% effective August 1, 1988), and in
property tax, due to the increased assessed value and supplemental tax payments
on four large commercial real estate transactions.
For the review of revenue at December 31, 1988, we projected year-end revenue
by examining revenue collected-to-date and factoring this revenue based on prior
year experience and current kn owl edge. Our projections by fund type a·re as
follows:
Estimated Projected Increase
Funds Revenue 8 > Reven~ (Decrease}
Genera 1 Fund $28,712,900 $30,851,500 $ 2,138,600
Special Revenue 3j207,725 3,914,000 706,275
Debt Service 1> 150,100 150,000 -0-
Capital Projects 5,386,000 4,697,000 {689,000)
Enterprise 4,846,500 5,202,500 356,000
Internal Service 3,673,836 3,719,000 45,164
Redevelopment ---2,i.041, 000 519741000 (6710001
i52 3 018 3 061 ~54 3 508 3 100 i 23490,039
A list of projected revenue by fund is shown in Appendix A.
Our review found that the projected increase in revenue in the General Fund is
even greater than expected. We now expect revenues to be 7.4% higher than were
estimated in the operating budget for FY 1988-89.
1)
b)
C)
Library and Sewer
Estimated amounts are from the operating budget and subsequent agenda
items.
Projected amounts rP.present current expectations.
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The most dramatic projected increases qre in the following areas:
Sales Tax {estimated $7.1 million, projected $7.5 million}
At December 31, we had received five months of sales tax totalling $3.55
million. The revenue from the Christmas shopping season has not been received.
lice!ise tax on new construction (estimated $500,000, projected $900,000}
By December 31, we had received $737,000, which is $237,000 more than
originally estimated. This is due to higher than anticipated deve1opment in the northwest quadrant.
Building plan check fees {estimated $250,000, projected $400,000)
Engineering plan check fees {estimated $350,000, projected $700,000)
Engineering inspection fees (estimated $400,000, projected $600,000)
These fees were considered development related and therefore were projected
to decrease in FY 1988-89. However, it now appears that while building permits
are performing as expected (no change between estimated and projected),
developRrs are still active in processfng the paperwork necessary for developing in the future.
Interest income (estimated $600,000, projected $900,000)
Rising interest rates on investments and slower than expected outflow have caused this revenue source to increase.
The Special Revenue Funds and Debt Service Funds are performing as expected. Since
July 1, the City has received several State and Federal grants for capital improvements
that have caused estimated revenue and expenses to increase in the State Grants and Federal Grants Funds.
The Capital Project Funds and the construction subfunds within the Enterprise Funds
are not following any trend. For example, the contributions to the Publ.ic Facilities
Fund are projected to be 43% lower than expected ($1.5 million less) and Park
Development Fees are projected to be 33% lower than expected ($100,000 less). However,
the revenue ir. the Bridge and Thoroughfare Fund is expected to increase by 26% more
than planned. The other funds are experiencing negligible changes. Overall, the drop
in development-related fees is an low or lower than expected due to the restrictions in meeting the growth management standards.
Using the projected revenues in this report, as opposed to the projected revenues in
the capital improvement program budget for fiscal year 1988-89, the projected fund balance in the capital project funds are as follows:
Increase Projected (Decrease) Revised Fund Ba 1 ance in Projected Projected fund Qer CIP Revenue Fund Balance
General Capital Construction $ (125,849) $ 1,000 $ (124,849) Revenue Sharing 104,589 22,000 126,589 Public Facilities 951,686 {963,100} (11,414) Park Development 1,761,589 (576,196) 1,185,393 Traffic Impact 943,325 46,910 990,235 Bridge and Thoroughfare 715,764 119,888 835,652 Planned local Drainage 1,577,053 140,000 1,717,053 Sewer Construction 3,384,701 668,154 4,052,855
The.decre•se in revenue is. not enough to impact projects approved in the current CIP.
Revenue in the operating subfunds of the Enterprise Funds is running higher than
expected. In the Water Fund, this is due solely to the institution of late fees on
bills outstanding more than one month. This late fee was not intended to be a revenue-
produc~r but was intended as an incentive to prJmpt customer to pay bi 11 s ti me l y. Now
it appears that customers would rather pay the late fee than change their payment
practices.
An increase in projected sewer service charges is due in part to the continued efforts
of our sewer maintenance department to monitor EDU's of commercial development and
change billing amounts accordingly.
The revenue of three of the five internal service funds are set by the Council in the
operating budget and subsequent resolutions. The only variation is interest income.
These funds are the Workers' Compensation Self-Insurance Fund, the General Liability
Self-Insurance Fund and the Health Insurance Fund (the projected increase in this fund
is due to a Council-approved increase in insurance rates). The other two internal
service funds have income streams related to usage. Central Gar~ge Fund has a
projected income $65,000 less than expected (5%) due to lower interest income. Data
Processing Fund should experience higher than expected revenue because rates were
increased to cover costs by Council after the adoption of the operating budget.
The Redevelopment Agency will recognize $3.95 mi-llion in the current year from the
sale of tax anticipation notes. However, the revenue and the interest that goes with
it cannot be spent until a CPA firm certifies that the Redevelopment tax increment is
sufficient to cover debt services. The certification should come by fiscal year 1991-
92. This may cause some delay in the Elm Avenue streetscape project.
Expenditures
To project total operating expenditures for June 30, expenditures as of December 31,
1988, were analyzed and factored using past expenditure trends. These estimates are
rough at best, but based on this estimate we project that the operating funds will
stay within their appropriations and that the General Fund will spend $29.2 million
of the $31.2 million appropriated.
Projected 'General Fund expenditures by function at December 31, 1988, (with
appropriations from the contingency account approved in January 1989 shown as
expenditures in that account) are shown as follows:
General Government
Public Safety
Development Services
Maintenance
Culture & Recreation
Nondepartmental
Conti ngencics
Subtotal
Hiring Freeze Saving
Total
Appropriations
$ 2,815,724
11,919,819
4,155,836
4,900,287
5,798,954
1,175,844,
752,155
31,518,619
-347,652
$31,170,967
1> Action taken by Council in January, 1989.
Projected
Expenditures
$ 2,539,184
11,814,899
3,739,423
4,534,884
5,543,547
985,844
576, 126 1)
29,733,907
$29,733,907
Projected
Savings
$ 276,540
104,920
416,413
365,403
255,407
190,000
176,029
1,784,712
-347,652
$.1,437,060
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The difference between projected revenue and projected expenditures in the General
Fund is $1,117,593. This amount is mor~ than the savings imposed by the hiring. freeze.
We recommend that Council remove the hiring freeze.
The insurance internal service funds, on
savings at June 30:
a projected basis, may have significant
Prvjected
Appropriation Expenditures Savi ng_s
Workers' Compensation $ 250,000 $ 79,668 $ 76,810
General liability 940,4b, 193,499 519,837
These savings would help build the reserve in these funds. However, some major
lawsuits are still outstanding and may increase expenditures significantly.
Contingencies
Subsequent to December 31, Council approved $576,126 in transfers from the contingency
account in the General Fund. The balance in the contingency account at January 31,
1989, was $176,029.
Balance in contingency account, 12/31/88
Transfers approved in January:
Consultant for plan checking services $ 15,740
Interim Improvements Rancho Santa Fe Road 275,000
Increase in Health Insurance 113,951
Consultant for Mello-Roos District 75,000
Management compensation 96 1 435
Total transfers approved in January
Balance in contingency account, 1/31/89
$752,155
576,126
ill6,029
The action appropriating money from the General Fund contingency account to fund the
Rancho Santa Fe Roadway improvements should be changed to appropriate the money in
the General Capital Constructior. Fund. Our policy is to.minimize the number and amount
of capital projects in the General Fund and, inste~d, show these in a capital project
fund. We would recommend that Council re·1erse the action of January 3, 1989,
{Resolution No. 89-5), thus increasing the contingency account from $176,029 to
$451,029. Council Cl)Ul d then a.ithori ze a transfer from the General Fund unreser.ved,
undesignated fund balanced to the General Capital Construction Fund and appropriate
the money in that fund.
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APPENDIX A
.:IJY OF CARLSBAD
REVENUE ESTIHATES AT MIDYEAR
't
PERCENT OF
REVENUE REVENUE ESTHIATED PROJECTED
~OtlEClED COLLECTEDi REVEtlUE 1 REVEHUE PROJCCTED
SOURCE OF FUNDS TO DATE DEC. 31 1 1988 FY 1988-89 FY 1988-89 OVER !UNDER)
--------------------------N-••-------------------------------------------------------------------------•-GEllERAL FUND
TAXES
PROf'ERTV TAX 4,0bb,373 48,37. 101000,000 10,000,000 0
SALES TAX 3,551,838 42. 7X 7,100,000 7,500,000 ~00,000
TRANSIENT TAX I ,345 1929 42.9Y. 3, 1261000 3,126,000 0
FRAUCHISE TAX 125,781 11.9X 641,000 650,000 9,000
TRAtlSFER TAX 180,332 32,n 293,000 300,000 7,000
TRAILFR COACH IN-LIEU 10,m 17.BX 18,000 20,000 2,000 --------------------------------··---------------TOTAL TAXES 9,280,426 21,178,000 21,5?6,000 418,000 ------------------------------------------------,,
LICENSES AND PERtlIJS
' CONSTRUCTlml PERHITS 277,807 39,71. 500,000 500 10GO 0 i
BUS WESS LI CEtlSES 24 f I 949 28,61. 600,000 650,000 50,000 , '
LICENSE TAX-CONSTRUCTION 737,0!9 3b.7Y. 500,000 900,000 100,000
OlHER UCEHSES ~ PERl1ITS ?b,269 48.0X 4,000 150,000 146,000 __ .. __________ ------------------------------------TOTAL LICENSES~ PERN!TS I 1353 1041 1,604,000 2,200,000 596,000 ------------------------------------------------
STATE SUBVENTIONS
CIGARETTE TAX 72,125 U.47. m,ooo h10,000 (16,000)
VEHICLE Ill-LIEU 812,556 40.n 1,814,000 1,900,000 86,000
HOMEOWNERS PROP, TAX REitlB, 37,415 14.17. 235,000 235,000 0
BUS !NESS INVENTORY 15,306 100.01. 20,000 15,000 (5,000) -------------------------------------
_____ .,. _____ ...
TOTAL STAlE SUBVENTIOHS 937,402 2,245,000 2,310,000 65,00~ -------------_______ .. ____
------------------------
CHARGES FOR SERVICES
ZON ms FEES 14,559 54, 17. 20,000 20:300 0
SUBDIVISION FEE[ 14,593 29,57. 26,000 30,000 4,000
PLANCHECK FEES/BUILDrn6 212,025 37.9X 250,000 400,000 150,000
PLAHCHE~K FEES/ENGINEERING 350,087 17,BY. 350,000 10~1000 350,000
ENGINEERING INSPECTIOH FEES 322,647 42.47. 400,000 600,01)0 200,000
GRAD lllG PERHITS 121171 2?.6X 20,000 20,000 0
OTHER EIHilNEEPIHS FEES 10,471 55. 77. 6,500 20,000 13,500
EIR FEES 6,605 54.17. 32,000 12,000 (·20,000)
ZOME PLON FEES 0 54,IX 100,000 100,000 0
SALE OF HAPS ~ PUBLICATiotlS 27 I 202 4C.01. 42,300 50,000 7,700
WEED CLEANING 3,857 23,bt. 35,000 20,000 (15,000)
AMBULAMCE FEES JOB 1057 15.37. m,ooo 200,000 1,000
LIBRARY FEES 26,407 41.07. 36,500 50,000 13,500
RECREAT !Dtl CLASSES 105,160 43,U 190,000 200,000 10,000
ADULT~ YOUTH SERVICES 53,069 67.0Z 180,000 125,000 (55,000)
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-cm OF CARLSBAD
REVENUE ESTIMATES AT tl!OYEAR
PERCENT OF
REVENUE REVEIIUE ESTIHAlED PROJECTED
COLLECTED COLLECTED, REVENUE, REVENUE PROJECJED
SOURCE OF FUHDS TO DATE DEC. 31 1 1988 FY 198B'-89 FY 1988-89 OIJER IUIIDERl
-------------------·--------------------------------------------------------------------------------------
DAYTRIPPERS 25,833 49.47. 80,000 50,000 130,000)
OTHER RECREATION FEES 13,260 50.07. 26,000 26,000 0
SWINMING POOL FEES 36,859 45.47. 95,000 ao,ooo (15,000)
A6UA HEDIONDA FEES 6,148 35. 97. 17,000 17,000 0
STREET PATCHING & SIGNS 1,552 39, IY. 12,000 4,000 18,000)
POLICE SERVICES 13,499 48.71. 13,300 20,000 6,700
OTHER CH~RGES OR FEES 16 1 189 50.07. 148,300 30,000 (118,300)
---------------------------------------------·---
TOTAL CHARGES FOR SERVICES 1,380,250 2,278,900 2,774,000 495,100 ________ .., ___ ------------------------------------
FINES AND FORFEITURES
VEHICLE CODE FINES-LOCAL 19,546 62,3X 301000 30,000 0
VEHICLE CODE FlllES-STATE 177,403 45. 67. 310,000 310,000 Q
PARKINS CITAT!Oll& 29,875 52, li. 53,000 53,01)0 0 ~ I -------------------------------------------------' TOTAL F HIES AND FORFEITURES 22b,824 393,000 393,000 0 ,
------------------------------------------------
INTEREST 480,499 42.07. 6001000 900 1000 300 1000
------------------------------------------------_, ' ,,
OTHER REVEIIUE SOURCES
RENTAL OF CITY FACILITIES 4,399 49.87. 5,000 6,000 1,000
PARKS-~ RECREATION RENTALS 33,102 46.57. 90,000 10,000 (201000)
SWlttM1N6 POOL RENTAL 5,184 69.97. 14,000 101000 (4,000)
MARCARIO CANYOII AS, LEASE 9,788 50,0X 211000 20,000 u1oooi
MAtlDAJED COST REIMBURSEHENTS 358 88.37. I 1000 500 1500)
MISC, REIMBURSED EXPENDITURES 47,615 90.97. 1,000 52,000 51,000
POST REIMBURSEMENTS 16,652 24,U 20,000 32,000 12,000
SALE OF PROPERTY 528 73.97. 1,000 1,000 0
CIIIIRGES TO OTHER FUNDS 118,824 50,07. 237,000 237,000 0
OlHER SOURCES 190,353 50,0Y. 24,000 250,000 226,000
-------------------------------------------------
TOTAl OTHER REVENUE SOURCES 426,803 414,000 678,500 2641500
------------------------------------------------
TOTAL GE!lmL FUND 14,085,248 28,712,900 30,851,500 2,138,600
---------------------------------------------------... --------------------------------------------
( CiiY OF CHRLSSHD
REVENUE ESTIHATES AT IUDYEAR
PERCENT OF
REVEIIUE REVEIIUE ESTIHATED PROJECTED
COLLECTED COLLECTED, REVENUE, REVENUE PROJECTED
SOURCE OF FUNDS TO DATE DEC. 31 1 1988 FY 1988-89 FY mM9 OVER IUllOER I
-------------------·-------------------------------------------------------------------------------------SPECIAL REVENUE FUNDS
POLICE ASSET FORFEITURE
ASSET FORFEITURES 52,882 38, 97. 500 60 1000 59,500
IIITEREST 2,154 12, 27. 100 40,000 39,900
-------------------------------------------------TOTAL 55,036 bOO 100,000 99,400
------------------------------------------------
HOUSI!lG
INTEREST 236 74,3;: 4,000 1,000 (3,000)
FEDERAL 6RAHT 488,291 25,3;: 1,581,000 I 1 600 1000 19,000
------------------------------------------------TOTAL 488,527 1,585,000 1,601,000 16 1000
------------------------------------------------
COBS-REHAB LOANS
HlTEREST 0 50.0Y. 0 0 0
CONTRIBUTIOIIS 60 1000 100.0;: 0 60,000 60,000 ~
------------
.,. ___________ ------------------------
TOTAL 60,000 0 60,000 60,000
------------------------------------------------
~UDIO-VISUAL INSURANCE
l!UEREST 2,362 29, IX 5,000 510r)O 0
INSURANCE FEES 32,762 48,9r. 60,000 60,000 Q
·------------------------------------------------TOTAL 35,124 65,000 651000 0
------------------------------------------------
CULTURAL ARTS PR06RAH
IIHEREST 3,769 29,97. 10,000 10,000 0
------------------------------------------------
GAS TAX
IIITEREST 81481 27.37. 25,000 25,000 0
S&H CODE 2106 106,937 44,B7. 230,000 230,000 0
S&H CODE 2107 228,645 45,IX 4981000 4~8,000 0
SMl CODE 2107,5 75,000 too.ox 71000 75,000 68,000
-------------------------------------------------
TOTAL 4191063 no,ooo 828,000 68,000 ------------------------------------------------
CITY OF CARLSBAD
REVEIIUE ESTll!ATES AT 111DYEAR
PERCENT OF
REVEIIUE REVEIIUE ESTlttATED PROJECTED COLLECTEe COLLECTED, REVENUE, REVEIIUE PROJECTED SOURCE OF FUIIDS TO DATE DEC, 31 1 198B FY 198B-89 FY 1988-89 OVER !UNDER> ------------------------------------------·--------------------------------------------------------------STREET LIGHTJNS
lllTEREST 2,156 22.31. 12,000 4,000 18,000) IIITERDEPARJHENT AL 0 100,07. 24,000 24,000 0 ~ STREET Ll6HTHl6 FEES 81,493 19.41. 490,000 490,000 0 DAHASE REIHBURSEHENT 1,684 1.07. 1,000 2,000 1,000 ------------------------______ .,. ______ ------------TOTAL 85,333 527,000 520,000 17 1000) ------------------------------------------------
STATE GRANTS
rnmEsr 21,456 71.07. 1,000 30,000 29,000 llRAHTS 481,192 71.07. 88,125 500,000 411,875 ------------------------------------------------TOTAL 502,648 89,125 530,000 440,875 -------------------------------------------------
SEIHOR PR06RAhS
GRANTS 37,101 25.0X 121,000 H0,000 19,000 DOHATIOllS :33,703 48,0X so,ooo 60,000 10,000 --------------·---------------------------------TOTAL 701804 171,000 200,000 29 ,ooo ....... _________
-------------------------------------
ror AL SPECIAL REVEIIUE FUIIDS 11720,304 31207,725 3,914,000 706,275 ------------------------:::::======== ============ ------------------------
DEBT SERVICE FUNDS
LIBRARY BONDS
PROPERTY TAX 8,089 47.6% 19,000 19,000 0 IIHEREST 170 35,BY. 100 100 0 ------------.., ___________ ------------------------TOTAL 81259 19,100 19,100 0 ------------------------------------------------
SEWER BONDS
PROPERTY TAX 41,597 45, 17. 130,000 130,000 0 INTEREST 0 35,BX 1,000 1 ,ooo 0 ------------------------------------------------rornt 41,597 131,000 131,000 0 ------------·-----------___________ ,.._ ------------TOTAL DEBT SERVICE FmlDS 49,856 150,100 150,100 0 ------------============ ============ ========-=== ------------
(
( CITY OF CARLSBAD
REVENUE ESTll1ATES AT tl!DYEAR
PERCEHT OF
REVENUE REVEllUE ESTIMTED PROJECTED
COLLECTED COLLECTED, REVENUE 1 REVENUE PROJEClED
SOURCE OF FUIIDS TO PATE DEC, 31 1 1988 FY 1988-89 FY 1988-89 OVER IUHOER l
---------------------------------------------------------------------------------------------------------
CAPITAL PROJECT FU!lDS
GENERAL CAPITAL CONSTRUCTlOll
CONTRi BUT IOIIS 11146 100.07. 1,000 1,000 0
-------------------·----------------------------
CDBG-CAP!TAL PROJECTS
INTEREST 128 !,07. 0 1,000 11000
GP.ANTS 46,139 1.07. 0 50,000 501000
CONlRIBIJTIOllS 44,215 1.07. 0 45,000 451000
------------------------------------------------
TDT~L 90,482 0 %,000 n,ooo
------------------------------------------------
TRAFFIC INPACT-LA COSTA
IIITEREST 7,982 84,2% 251000 15,000 (10,000)
FEES 52,796 100,07. 100,000 100,000 0 __ .,. _________
------------------------------------
TOlAL 601778 125,000 115,000 1101000) ________ .. ___
------------------------------------
TRAFFIC lttPACHlORTH CITY
INTEREST 34,532 38,31. 110,000 90,000 (20,000)
FEES 173,087 43.57. 300,000 350,000 50,000
------------------------------------------------
TOTAL 201,m 410,000 440,000 301000
------------------------
______ .,. _____
------------
PUBLIC FACILITY CONSTRUCTION
IIITERES: 171,905 23.n 400,000 400,000 0
CON TR lBUf IOhS 811,624 70. &7. 3,500,000 2,000,000 ll 1500 100Ql
RE1NBUR5EHENTS 51,%9 83,4X 0 60 1 000 60,000
MISCELLANEOUS 1,005 1,0l I) 2,000 2,000
------------------------------------------------
TOTAL 1,036,503 3,900,000 2,m,000 tl,438,000)
------------------------------------
___________ ...,
my OF C~R!.SBno
REVENUE EST! MATES AT N IDYEAR
PERCENT OF
REVEllUE REVEIIUE ESTIMTED PROJECTED
COLLECTED COLLECTED, REVENUE, RE'JENUE PROJECTED SOURCE OF FUNDS TO DATE DEC, 31 1 1988 FY 1988-89 FY 1988-89 OVER WUDER>
---------------------------------------------------------------------------------------------------------PARK DEVELOPME!H
ltlTEREST b5 1022 28,0X 140,000 140,000 0 COIHRIBUTI otlS 98,450 50,0X 300,000 200,000 1100,0001 ------------------------------------------------TOTAL lb3,472 440,000 340,000 1100,000) ------------------------------------------------
PLAIIIIED LOCAL ORA l!IASE
INTEREST 40,631 30,07. 90,000 90,000 0 COllTRIBUTlotlS 2?,793 50,0X 20,000 50,000 30,000 ------------------------------------------------TOTAL 711 .424 110,000 140,000 30,000 _____ ._.,. _____
------------------------------------
BRIDGE; THOROUGHFARE
INTEREST 38,733 27,2X 65,000 80 1000 15,000 CONTRIBUTIOUS 225,783 54.47. m,ooo 400,000 85,000 --""'·----------------------------------....... _ .. ____
TOTAi. 264 151b 380,000 480 1000 100,000 ------------------------------------------------
FEDERAL GRANTS
INTEREST 94 33,tl 0 1,000 1,000 GRANTS 4,485 too.ox 0 b00,000 600,000 ------------_____ ..., ______
------------------------TOTAL 4,579 0 b01 1000 601,000 ------------------------·-------....... ------------
REVENUE SIIMHN6
INTEREST 11,550 50,07. 20,000 22,000 2,000 ---·--------------------------------------------
TOTAL CAPITAL PROJECT FUNDS 1,911,069 5,386,000 41b97 1000 (689,000)
-=====-===-= ------------============ ------------------------------------
' '
I ' CITY OF CARLSBAD
t
REVENUE ESTIMATES AT HJOYEAR
PERCENT OF
REVEllUE REVEIIUE ESTIHATED PROJECTED
COLLECTED COLLECTED, REVEIIUE 1 REVENUE PROJECTEO SOURCE OF FU!lDS TO DATE !IEC, 31 1 1988 FY 1988-B9 FY 198B-89 OVER IUIIDERl
---------------------------------------------------------------------------------------------·----------EMTERPRISE FUNDS
NATER HA llHENANCE
RECONNECT FEES 4,000 53,5l 23,000 s,ooo (15,000) IIHEREST 27,734 3B,9X 80,000 70,000 (10,000) READY TO SERVE CHARSE 503,993 45. 4X l 1030 1000 1,100,000 70,000 FIRE PROTECTION 2,850 50,87. 5,500 5,500 0 11ETER CONIIECT IOU FEES 18,795 65.17. 100,000 29,000 171,000) LATE CIIARSES 121,538 LOX 0 200,000 200,001)
MISCELLANEOUS 39,273 50,0X 50,000 50,000 0
------------------------------------------------lOTAL 718,183 1,288,51)0 1,462,500 174,000
------------------------------------------------
NATER COIISTRUCTION
INTEREST 89 17B2 30, IX 225,000 225,000 0
-------------------------------------------------
SEWER NAINTEIIAUCE
IIITEREST 08 1486 5.67. H0,000 140,000 0
SERVI CE CHARGES 962,547 44.47. 1,860,000 2,000,000 140,000
LATEP.AL CONUECTIONS B1948 53,6X 23,000 20,000 13,000)
MISCELLANEOUS 2118B ,5. or. 0 5,000 5,000
---------------··--------------------------------TOTAL I 1042, 171 2,023,000 2,165,000 142,000
-----------· ------------------------------------
SENER COtlSTRUCT !OIi
INTEREST 193,577 28.8X 4B0 1000 500,000 20,000
CAPITAL CONTRIBUTIO~S 461,465 49,7X 830,000 850,000 20,000
--•1-----------------------------------·---------TOTAL 655,042 1,310,000 I 1350 1000 40·;000
------------------------------------------------
TOTAL ENTERPRISE FUNDS 2,505,178 4,846,500 5,202,500 356,000
------------============ ------------============ ====-=-===-=
CITY OF CARLSBAD
REVENUE ESTIHATES AT /IIDYEAR
PERCENT OF
REVEIIUE REVEIIUE ESTIHATEO PROJECTED COLLECTED COLLECTED, REVENUE, REVENUE PROJECTED SOURCE OF FUNDS TO DATE DEC, 31 1 1988 FY 1988·89 FY 1988-89 OVER IUIIDERl
---------------------------------------------------------------------------------------------------------IlnERIIAL SERVICES FUIIDS
WORKERS' COHP SElf·INSURAIICE
IIITEREST 36,240 29,0X 90,000 100,000 10,000 SERVICES 113,896 50,0X 251 1000 251 ,ooo 0 ------------------------------------------------TOTAL 150,136 341,000 :m,ooo 10,000 ---·----,---------------------------------------LIABILITY SELF-INSURMICE
INTEREST 42,559 33, IX 120,000 120,000 0 SERV!CES 325,468 50,0X &44,936 645,000 64 ------------------------------------------------TOTAL 368,027 764,936 765,000 64 -----------------·------------··-----------------
HEAL TH lllSURANCE
INTEREST 7,454 25,57. 12,000 12,000 0 INTERDEPARTl1El!rnl 453,179 so.ox 8oa,ooo 850,000 42,000 RE I HBURSEHENTS 108,769 so.ox 240,000 240,000 0 -------------------·--------------,-, ------------TOTAL 569 .~02 11060 1000 I 1 102 1000 42,000 -----------------------------------. ------------
CE/URAL GARAGE
INTEREST 6,477 30,2X 120,000 15,000 1105,000) YEH I CLE IIA IIUENAtlCE 468,588 40,3X 830,000 eso 1000 20,000 YEIIICLE REPLACEIIEIIT 1B0 1 194 50,5X 311 ,ooo 311,000 0 HISCELLANEOUS 15,067 50,0X 0 20,000 20,000 _____ ,. ______ ---------.. --...... ________
------------TOTAL 670,326 1,261,000 1,m,000 (65,000)
-----------------.-------------------------------
DATA PROCESSING
INTEREST 4,953 2b,6X 4,000 9,000 s,ooo CHARGES 213,963 38,2X 242,900 296,000 53,100 -------------·----------------------------------TOTAL 218,916 246,900 305,000 58,100 -----------· ---------------------.. -------------·
TOTAL IIITEfillnL SERY I CE FU HOS 1,m,so1 3,673,836 3,719,000 45,164 ============ =======::~=== ============= ============
CHY OF CARLSBAD
RE\'El:UE ESTIHATES AT IIJDYEAR
SOURCE OF FUIIDS
REVENUE
COLLECTED
TO DATE
PROJECTED
REVENUE
PERCEIIT OF
REVEIIUE
COLLECTED,
DEC. 31 1 198B ----------------------------------------------.. ·-------··--------------------------------------------------
ESTIIIATED
RE\'EllUE,
FY 1988-89 FY 198B-89
PMJECTED
OVER IUIIDERI
DfllER FUNDS
RE~EYELOPIIEIIT
PfiuPERTY TAX 31,986 47.17. 1,121,000 1,000,000 ll27 1000l HJTEREST 89,789 25, IX 120,000 180,000 60,000 ------------------------------------------------TOTAL 121,775 1,247,000 I 1180,000 (67,000) ------------------------------------------------
REDEVELOPIIENT BOHDS
SALE OF BONDS 6,243 50,0i. 3,950,000 3,950,000 0 INTEREST 129,839 50,07. 844,000 844,000 0
------------------------------------------------TOTAL 136,082 4,794,000 4,794,000 0 -------------------·----------------------------
TOTAL OTHER FUNDS 257,857 6,041,000 5,974,000 167,001)1 ============ ============= ============ ============ H6RAND TOTALu 22,506,319 52,018,061 54,508,100 2,4?0,039 ============ -------------=::========== ------------------------------------
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APPENDIX B
CITY OF r.ARl~~~n
PROJECTFO EXPENDITURES FOR FISCAL YEAR 1988-89
TOTAL
PROJECTED PROJECTED PROJECTED APPROrR IA Tl 01-15 EXPENDITURES EXPEIIDITURES EXPmITURES 1 SAVINGS AT DEC, 31 1 1988 JUL-DEC, 1988 JA!I-JU!l 1 1989 FY 1988-89 !DEFICIT) --------------------------------------~-------------------------6EtlERAL FUUD
--------------------------6EtlERAL GOVERIIHEUT
CITY COUNCIL 127,794 47,628 55,911 103,539 24,255 CJTV HfitlA6ER 356,095 160,226 188,089 348,315 7,780 PUBLIC INFORMATION 73 1B5b 10,165 11,933 22,098 51,758 CITY CLERK 53,200 11,224 13,176 24,400 28,81)0 IIIFORt!AT ION SYSTEHS 299,608 118,449 139,047 257,496 42,112 CITY ATTORl!EY l?2,022 105,521 123,871 229,392 m,:s101 ,)
FINAUCE 564,822 22l 1390 263,411 487,801 77,021 C ITV TREASURER 15,640 5,042 5,919 l0 19bl 4,679 PURCHASlllS 278,054 106,326 124,816 231,142 46,912 PERSONNEL 435,741 238,714 248,209 4B6 1923 (51,182) RESEARCH~ AIIALYSIS 223,853 69,801 81,939 151,740 12, m RISK HAl!AGEHEIH 195,039 85,274 100,103 185,377 9,662 ----------------------------------------------------------------lOTAL GENERAL GOVERIIHENT 2,815,724 11 182 1760 1,356,424 2,539,184 276,540 --------------------------------------------------------------·-PUBLIC SAFETY
POLICE 013981935 2,991,966 3,512,269 6,504,235 (105,300)
FIRE 4,805,385 2,096,152 2,460,673 4,556,825 248,560
BUILD!ll6 INSPECTION 715,499 346,768 407,071 753,839 138,3401
----------------------------------------------------------------TOTAL PUBLIC SAFETY 11,919 1 811 5,434,886 613B0 1013 11,814,899 104,920 ----------------------------------------------------------------PUBLIC WORKS
COMHUNITY DEVELOPIIEHT ADMIN 374,566 159,599 187,353 m,952 27,614 DEVELOPHENT PROCESS SVCS 451,528 141,235 1os,m 307,031 144,497
i:tlCJNEERil1G 1,788,067 817,636 959,823 I I 7771459 10,6~8
MUNICIPAL PROJECTS 130,917 150,191 176,309 326,500 (115,583)
PLAUN!t16 I 1079 1927 361,978 424,926 786,904 293,023
GROWTH HAIIAGEHENT 298,231 81,554 95,736 177,290 120,941
HISTORIC PRESERVATION CONN 10,500 343 403 746 9,754
BLOCK BRANT ADIIINISTRATIOII 22,100 7,609 81932 16,541 5,559 _______ .. ________
------------------------------------------------TOTAL DEVELOPHENT SERVICES 4,155,836 1,720,145 2,019,278 3,739,423 416,413 ----------------------------------------------------------------HA INTEliAIICE
UTILITltS ADMINISTRATION 9 l 1 408 19,625 23,038 42,663 48,745
STREETS 3,819,089 1,805,220 2,119,148 31m 1m (105,2791
BUILDING HAWTEIIAHCE b05 18l2 192,417 225,078 418,295 187,517
TROFFlC SIGHAL HAINTE!IAIICE 383,m 68,797 80 1761 149,558 234,420 -----------------·------------...................... ----------------------TOTAL HAIIHEtlAIICE 4,900,287 2,086,059 2,HB 1825 4,534,884 365,403
-----------------------------......................... --------------------··--
CITY OF CARLSBAD
rniiJECiED rnwmuRrn ~UR FISCAL YEAR 1988-89
TOTAL
PROJECTED PROJECTED PROJECTED
APPROPR IA T !OHS EXPEllDl TURES EXPE!lDITURES EXPEND! TURES, srn1ms
AT DEC, 31 1 198B Jlll-DEC 1 1988 JAtl-JUII 1 1989 FY 1988-89 IDEFICITl
----------------------------------------------------------------CULTURE AIID RECREATION
LIBRARY l I 9571271 898,280 1,054,491 11952,m 4,500
CULTURAL ARTS PROGRAM 186,852 73,493 86,273 159,766 27 10B6
PARKS AND RECREATIOII 3,452,m 1,519,827 I 1784, 125 3,303,952 148,232
SEtUOR PR06RAl1S 202,647 58,447 68 1bll 127,058 75,589
----------------------------------------------------------------
TOTAL CULTURAL ~ RECREATlOtl 5,798,m 2,550,041 2,993,500 5,543,547 255,407
----------------------------------------------------------------SUBTOTAL-DEPARTNEIITS 29,590,620 12,973,897 15,198,040 28,171,937 1, 418,'683
------------------------------------------
_.., __________ -··--------NotlDEPARTMENTAL
CONVENTION ~ VISliORS BUREAU 2021000 1801952 21,048 202,000 0
COMHutUTY ASSISTAttCE 57,500 571500 0 571500 0
AUillT 19,717 9,233 10,484 11,717 0
DUES~ SUBSCRIPTIONS 1B,000 15,474 2152b 18,000 0
~EASES 300,000 0 110,000 110,000 190,01)0
CAPITAL IMPROVEHEIITS 79,127 53,473 25,654 79,127 0
NISC CotHRACT SERVICES 75,000 35,188 39,812 751000 0
HOSP GROVE PAYMENT 400,000 0 400,000 400,000 0
STREET LI6Hl COSTS 24,500 0 24,500 24,500 0
------------------------------------------------------------------
TOTAL IIOUDEPARTHENTAL 11 175,844 351,820 634,024 985 18H 190,000
ADJUSTHEIH ·HIRIN6 FREEZE (347,652) (347,6521
--------------~---------------------------
______ .,. _____ ----------
SUBTOTAL -GENERAL FUND 30,418,812 13,325,717 1518321064 29,1571781 11 261 1031
------------------------------------------
___ ., _________
----------COIH I IIGE!IC I ES 752,155 752,155
TOTAL GENERAL FUIID 31,170,%7 13,325,717 15,832,064 29,157,781 2,013,186
================ ============= -------------============ ---------------------------------
OTHER Futms
~IBRARY A/V IllSURANCE 64,101 26 1669 31,307 57,976 6,125
STREET LI 6HTING 659 1587 305,903 359 I 100 6651003 16 14161
LIBRARY BONDS 18 1b00 16,800 1,800 18,600 0
SEWEtl BOHDS 129,956 121,446 81510 129 I 956 0
HOUSING AUTHORITY 1,591,044 767,040 soo,ooo I 1567 1040 24,004
CDBG AottINlSTRATION 60,102 33,728 39,m 73,321 113,2191
CAL LIBRARY SERVICE ACT ICLSA) 112,220 53,274 62,538 115,812 (3,5841
LIBRARY 6RAtH-SB 358 45,744 2,498 21932 51430 40,314
LIBRARY LSCO 6RMH 5,188 11571 1,844 3,415 1,773
LIBRARY LITERACY GRANT 43,734 17 1B43 20,946 38,789 4,~45
SENIOR 6RAIIT 238,251 IOI, 740 119,433 221 I l13 17,078
SAlllTATION EIITERPR!SE 1,089,267 344,881 50•1,860 849,741 239,526
EllCINA 1,454,507 520,328 m,m 1,4541507 0
CITY OF CARLSBAD
FRDJECTED EXPENDITURES FOR FISCAL YEAR l9BR-89
TOTAL
PROJECTED PROJECTED PROJECTED APPROPR IA Tl ONS EXPEND !TURES EXPENDITURES EXPEIIDilURES 1 SAVHIGS AT DEC, 31 1 1988 JUL-DEC 1 !988 JAtl·JU!l 1 1989 FY 1988-89 !DEFICIT)
------------~---------------------------------------------------WATER ENTERPRISE & BONDS 11580,612 6451402 9141637 ,1 1560 1039 20,573 WORKERS COMPENSATION ms 250,000 79,668 93,522 m, 190 76,810 LIABILITY SELF-IIISURANCE 940,484 193,499 227,148 420,647 519,837 FLEET OPERATIONS 939,535 430,256 505y078 935,J34 4,201 VEIi! CLE REPLACEHEHT 1,319,030 7341755 584,275 11319 1030 0 HEAL TH -HISURANCE 1,039,898 469,785 5511481 I 1021 1Z6b 1£,632 DA TA PROCESS ll!G 4811466 247,600 233 186b 481 1466 0 REDEVELOPNEIIT OPERATIONS 739,312 342,m~ 4011899 744,261 (4,9~91 TAX AIITiCIPATION llOTES 877,353 212,907 664,446 877,353 0
------------------------------------------------------
____ ..,. _____
TOTAL OTHER OPERATIN6 FUNDS 1316781999 5,669,955 7,063,394 12,733,349 945,650 ----------------============= ============== ------------========== --------------~-------------
TOTAL OPERA ms BUDGET 44,849;966 1B 1995 16i2 22,895,458 411891,130 2,958,836
================ ============= -------------====::======= ---------------------------------
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RESOLUTION NO. 89-45
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CARLSBAD ACCEPTING THE MID-YEAR FINANCIAL REVIEW
AND LIFTING THE HIRING FREEZE.
WHEREAS, the City of Carlsbad Finance Department has presented a
report on the financial status of the City at December 31, 1988; and
WHEREAS, the status report shows that projected revenue is greater
than projected expenditures within the General Fund to the extent that
the projected savings from the hiring freeze included in the City of
Carlsbad Operating Budget for fiscal year 1988-89 is no longer
necessary to balance the budget;
NOW, THEREFORE, be it resolved by the City Council of the City of
Carlsbad, California, as follows:
I.
2.
That the mid-year financial status report is accepted.
That the hiring freeze instituted in the Operating
Budget for fiscal year 1988-89 is hereby rescinded.
PASSED, APPROVED ANO ADOPTED at a regular meeting of the Carlsbad
City Council held on the 14th day of February
the following vote, to wit:
, 19~9, by
AYES: Council Members Lewis, Kulchin, Pettine, Mamaux and Larson
NOES: None
ABSENT: None
ATTEST:
(SEAL)
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RESOLUTION NO. 89-46
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CARLSBAD, CALIFORNIA, TRANSFERRING MONEY FROM THE
GENERAL FUND TO FINANCE IHTERIH IMPROVEMENTS FOR
RANCHO SANTA FE ROAD
WHEREAS, the City Council of the City of Carlsbad approved an
5 appropriation out of the General Fund contingency account for interim
6 improvements to Rancho Santa Fe Road on January 3, 1989; and
7 WHEREAS, capital projects usually are appropriated in capital project
8 funds rather than the General Fund.
9 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
10 Carlsbad, California as follows:
11 1. ,hat the January 3, 1989 appropriation for interim improvements to
Rancho Santa Fe Road is hereby disappropriated and the $275,000 returned
12 to the General Fund contingency account.
13 2. That the Council authorize the transfer of $275,000 from the
unreserved, undesignated fund balance of the General Fund to the General
14 Capital Construction Fund.
15 3. That the Council appropriate $275,000 for interim improvements to
Rancho Santa Fe Road in the General Capital Construction Fund (account no.
16 300-840-1840-3315).
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2.8
PASSED~ APPROVED, AND ADOPTED at a regular meeting of the Carlsbad
City Council held oo the 14th day of February 1989, by the following
vote to wit:
AYES:
NOE~:
ABSENT:
ATTEST:
Council Members Lewis, Kulchin, Pettine, Mamaux and Larson
None
None