HomeMy WebLinkAbout2004-06-01; City Council; 17652; 2004-05 Operating budget workshop9B# 17,652
MTG. 06/01 104
DEPT. FIN
CITY OF CARLSBAD - AGENDA BILL 0
2004-05 OPERATING BUDGET
WORKSHOP
I DEPTHD.
CITY Am. e*
CITY MGRW
RECOMMENDED ACTIONS:
Accept report. Set public hearing for June 15, 2004.
ITEM EXPLANATION:
The Operating Budget work session on June 1, 2004 is an opportunity for the City Council to
review the 2004-05 Operating Budget. City staff will be making presentations and will also be
available to answer questions. The recommendations for the Capital Improvement Program
were presented to Council at the May 18* council meeting.
In addition, a Citizens’ Budget Workshop will be held on Wednesday, June 9, 2004, at 500
p.m. at the Faraday Center, 1635 Faraday Avenue, Room 173B, to provide the public with an
opportunity to discuss the Operating Budget and Capital Improvement Program with staff. The
public hearing and adoption of the 2004-05 Operating Budget and Capital Improvement
Program is scheduled for the June 15, 2004 Council meeting.
Overview
The proposed Operating Budget for 2004-05 totals $147.6 million, an increase of $4.9 million
from the 2003-04 adopted budget. Operating revenues are estimated at $154.2 million, which
is a $1 .I million increase over the current year projections.
The double-digit housing price increases over the past year have raised the assessed values
in the City by 11 %; although, this is expected to level out in the coming year as interest rates
rise. The increase in assessed values will not be fully realized in the City’s property tax
projections as the State is expected to take approximately $1.8 million in property taxes from
the City in fiscal year 2004-05 and again in 2005-06. This “contribution” to the state of
California is to help alleviate the severe financial problems the State is experiencing.
However, this is only a proposal; the final resolution to the State’s budget deficit and its effect
on Carlsbad may not be settled for some time. After’ subtracting out the State ”contribution”,
the City’s property tax revenue is expected to grow by 5.1% to $28.2 million.
Overall, the City’s revenue projections reflect an increasing consumer confidence with growth
in sales taxes at about 5.5% and ending the year at $26.4 million. Tourism is expected to
continue to recover over the year, with TOT receipts finally reaching 2001’s level by the end of
2005 to $9.2 million, a 4.8 % increase over prior year. Development is anticipated to pick up
as new housing developments come on line in the next year bringing in revenues from building
permits, engineering fees and some planning permits. Total revenues in the General fund are
expected to increase by 5.3% compared to almost no growth between fiscal years 2002-03
and 2003-04.
The increases in the General fund revenues, as well as other fund revenues, enables the City
to continue to provide top-quality services. The 2004-05 budget maintains the high level of
services Carlsbad’s citizens have come to expect but does not propose any new
enhancements other than those previously planned as noted below.
I
Page 2 of Agenda Bill # 17,652
0 New Facilities - The City has a large number of major capital projects scheduled to be
built over the next five years. As the City completes these projects, the costs of
maintaining and operating the facilities are added to the Operating Budget. Hidden
Canyon Park and Aviara Community Park are both anticipated to open near the end of
next fiscal year. The operation and maintenance costs for the 1 to 2 month period is
expected to be minimal; thus, no additional funds have been included in the proposed
budget. The costs will be included the following year.
Public Safety - Public safety has always been, and remains, a top Council priority. In
accordance with the budget policies, the Police and Fire departments are not adding any
new positions in fiscal year 2004-05. The current level of staffing is considered sufficient
to maintain the service levels in the departments. In order to control costs and manage
overtime effectively, the Police department is implementing an overtime management
plan. Under the plan, overtime budgets in most divisions have been reduced by 6% and
an overtime contingency account was created to address any one-time or unusual
overtime demands anywhere in the department. This goal of this plan is to minimize the
use of overtime where there may be other options, without jeopardizing public safety.
0 Customer Service - One of Council’s goals is top-quality service, which means serving
our customers well. Although there are only a few customer service initiatives funded in
the budget this year due to economic concerns, it does not mean that the City is not
continuing its efforts to provide the best service to our citizens and customers. One new
exciting program proposed for next year is the Passport Services program. This
program would allow the public to apply for a Passport at a City facility instead of having
to drive to the next closest passport offices in Oceanside or Escondido. This program
will not only provide a new service to our Citizens it will also generate additional revenue
for the City.
0 Cost Savings - With the emphasis this year on controlling costs, a hard look was taken
at the numbers and types of vehicles being purchased as replacements for the City’s
current fleet. Each vehicle was reviewed to determine the need for replacement at this
time as well as whether the replacement could be a smaller, less costly, more fuel-
efficient vehicle without hurting the effectiveness of the program. The results of this
review was that only 42 vehicles were selected for replacement out of the 66 vehicles
that met the replacement criteria outlined in Administrative Order Number 3. Of the 42
units selected for replacement, 7 vehicles were downsized.
0 Other Budget Requests - The Operating Budget also includes a $3.8 million transfer to
the Infrastructure Replacement fund to provide funding for infrastructure replacement as
needed in the future. The Council’s contingency account is proposed at $2.3 million,
which is 2.5% of budget requests. This account is available to the City Council to
address unanticipated emergencies or unforeseen program needs.
The Operating Budget proposes no new full-time and three-quarter-time employees and a
decrease of .34 in part time positions. The General fund portion of the budget contains $90.5
million in recommended expenditures. This is $5.6 million, or 6.6%, more than the 2003-04
adopted budget. The majority of the increases in the General fund were due to personnel
related costs including retirement, worker’s compensation insurance and health care.
The Enterprise fund revenues, which include the water, recycled water, sanitation services,
and solid waste management, are projected to increase in 2004-05, with total estimated
revenues of $32.8 million. The Enterprise funds have a total proposed budget of $31.5 million.
No rate increases are proposed. 2
Page 3 of Agenda Bill # 17,652
Revenues from Special Revenue funds are expected to total $9.7 million, a decrease from
2003-04. The expenditures are budgeted at $10 million, a slight decrease in anticipated
spending. The types of services supported within Special Revenue funds include grants
(Section 8 Housing Assistance, Community Development Block Grants), donations, special
fees, and assessments (Housing Trust fund, Maintenance Assessment districts).
The combined Redevelopment Agency budget proposal totals $2.1 million. This is 13.5%
higher than the 2003-04 budget. This increase is mainly due to additional amounts budgeted
for the South Carlsbad Redevelopment Area where the master planning work is continuing.
More information about all of the City’s projected revenues and Operating Budget
recommendations can be found in the attached exhibits.
Staff is requesting that Council set the public hearing for the meeting of June 15, 2004. At that
time, Council may receive input from interested citizens and groups wishing to comment on
the proposed budget.
EXHIBITS:
1. 2004-05 Preliminary Budget (Overview).
2. Operating Funds, Projected Fund Balances for FY 2003-04 and 2004-05.
3. Operating Funds, Revenue Estimates for 2003-04 and 2004-05.
4. Operating Funds, Budget Expenditure Schedule FY 2001-02 through FY 2004-05.
5. Personnel Allocations for 2003-04 and 2004-05.
Preliminary Operating Budget and Capital Improvement Program for fiscal year 2004-05 are
on file with the City Clerk.
DEPARTMENT CONTACT: Cheryl Gerhardt; (760) 602-2430; caerh@ci.carlsbad.ca.us
.3
CITY OF CARLSBAD
2004-05 PRELIMINARY BUDGET
Exhibit 1
Carlsbad is a full-service City providing the following:
0 Police Department 0 Development services
Fire Department, including paramedic 0 Street construction and maintenance
0 Water delivery system 0 Library and Arts programs
0 Sewer system 0 Recreation programming for all ages
0 Solid waste services 0 Parklands
0 Housing programs 0 School programs
School programs and facilities are provided by four different school districts located within the
City boundaries. Although the City Council has no direct control over these school districts, the
Council recognizes the importance of quality school facilities and programs to Carlsbad’s
residents. The Council has
worked closely with the
schools in the past, and
staff continues to meet with
them on a regular basis.
BUDGET PROCESS
The budget process for the
City of Carlsbad begins in
January each year, with a
review and update of the
City Council’s five-year
vision statements. These
statements are shown
earlier in this document.
Through the vision
statements, Council
defines and clarifies their
vision of Carlsbad. The
strategic goals for the City
are developed next. The
goals further define the
methods used to achieve
the vision and call out
areas in which Council
would like to place special
emphasis during the year.
Once these are developed,
staff develops operational
Cia of Carlsbad 2004-05 Strategic Goals
Top-Quality Services - Be a city that provides exceptional services on a daily
basis.
TransportatiodCirculation - Provide and support a safe and efficient
transportation system that moves people, services, and goods throughout Carlsbad.
Balanced Community Development - Be a city that connects community,
place, and spirit and economically sustainable land uses.
Parkdopen Space/Tvails - Acquire, develop, and maintain a broad range of
open space and recreational facilities that actively address citizen needs, which are
fiscally responsible, and are consistent with the General Plan and Growth
Management Standards.
Water - Ensure, in the most cost-effective manner, water quality and reliability to
the maximum extent practical, to deliver high quality potable and reclaimed water
incorporating drought-resistant community principles.
Environmental Management - Be an environmentally sensitive community
by focusing on: conservation, storm water, sewage collection and treatment, solid
waste, and cost effective and efficient use of energy including alternative energy
sources.
Financial Health - Pursue and implement proactive strategies that support
sustainable economic health and manage fiscal resources effectively.
Communication - Ensure that community members, Council and staff are well
informed, continuing to be a more responsive government and a high level of citizen
confidence in its government
Learning, Culture & Arts - Promote and support continuous learning,
cultural opportunities and the arts within the community and the City organization.
citizen Connection- Be a city that embraces Community connectivity
through the effective use of technological and interpersonal mediums.
goals based on Council’s direction. These operational goals are the basis for the development
of the operating budget.
Carlsbad’s operating budget is a tool that guides the achievement of Council’s vision and goals
for the City. It allocates the resources and sets the priorities for all of the programs offered by
Exhibit 1
the City. Thus, it is an integral part of making Carlsbad a wonderful community in which to live,
work, and play.
ECONOMIC PROFILE
The economy over the past few months has been moving in a positive direction signaling the
return of economic growth as well as job growth in the nation and California. According to
advance estimates released by the Bureau of Economic Analysis, real gross domestic product --
the output of goods and services produced by labor and property located in the United States --
increased at an annual rate of 4.2 percent in the first quarter of 2004. In the fourth quarter, real
GDP increased 4.1 percent.
The major contributors to the increase
in real GDP in the first quarter were
personal consumption expenditures,
equipment and software, government
spending, exports, and private
inventory investment.
Investors also seem to be feeling more
positive about the future economy,
despite the difficult situation in Iraq
and the recent spike in oil prices. The
Federal Reserve's statement, issued II 111 IV I II 111 IV I II 111 IV I II Ill IV I
May 4, was believed to be pointing
towards higher interest rates in the
future. Since the Fed usuallv onlv
raises rates in a strong economy with sound fundamentals, it was another indicator that the
economy is on solid footing.
There has also been positive economic performance from California's economy. Personal
income growth has picked up, growing 4.5% ahead of the previous year by the end of the 4'h
quarter of 2003. Taxable sales have also improved with six consecutive quarters of year over
year growth according to the State department of Finance. Job growth was the one lagging
area in California and recent data suggests that it may be turning around, as well. According to
the Economic Development Department, payroll employment grew by 16,300 jobs from March
to April 2004. This is the second consecutive month that payroll employment has reached an
all-time record high. The unemployment rate was 6.2% down from 6.6% in March and 6.8% a
year ago. All of these set the stage for a growing California economy. However, most
economists caution that the growth will not be robust and there are still some uncertainties for
the future.
In an overview of the state's economy, UCLA Anderson Forecast Senior Economist Joseph
Hurd states, "California's economy is moving up and out of the trough of recession. We have
seen job growth for a few months - taxable sales are stronger and housing continues to be
strong, both in sales and construction."
Dr. Hurd cautions that the economy still must confront state budget cuts that will reduce public
sector jobs by 25,000 over the next 15 months, surging gasoline prices and a weak dollar, which
make imports more expensive, and high household debt, which will limit new purchases of cars
and other durables for the foreseeable future.
Exhibit 1
As Dr. Hurd noted, the financial woes of the
California government may continue to hold
back the growth of the California economy.
The economic recovery and the actions taken
under Governor Schwarzenegger have
helped to improve the near term outlook for
the state as evidenced by Moody’s upgraded
credit rating for the State in May 2004.
However, according to the Legislative
Analyst’s Office (LAO), the State is still facing
significant deficits in future years. The LAO’S
report states that while the Governor’s plan
would balance in 2004-05, a $6 billion
shortfall reappears in 2005-06, growing to
over $6.5 billion in 06-07 and beyond. The
ongoing budget shortfalls result from the high
reliance in the near term on one-time savings
LAO Forecast for State of California
Large Operating Shortfalls to Persist Under Mav Revisiona
General Fund (In earions)
$110 -
Irn -
loo -
%-
Po-
86- nd
and loans that will need to be repaid in the future. It is the LAO’S opinion that the State will not
be able to simply “grow its way” out of the current deficit situation.
The outlook for California in the latter half of 2004, according to the State Finance Department,
is for job growth to hit an annualized rate of .8%, with the low rate attributable to the late
improvement in the labor markets, and personal income growth to rise by 5.4%. For 2005, they
are predicting further improvements with job growth showing a 2.1% increase and personal
income up by 5.6%.
Locally, the San Diego economy has fared better than either the nation or the State. The
region added 5,100 jobs last month, nearly a third of the jobs growth statewide. Due to
diversified economy, San Diego never really felt the jobs loss experienced in other areas of the
State. San Diego County’s unemployment rate declined from 4.2% in March to 3.9% in April
compared to a 5.4% rate nationally and 6.1 % in California.
The continuing job growth in San Diego is reflected in growing consumer confidence in the
region. Last month, confidence rose by 3.2%, according to a monthly survey by The San Diego
Union-Tribune. “Consumers are more optimistic about current circumstances than they have
been in nearly two years, although there is continuing pessimism about what the economy will
be like six months down the road.”
Carlsbad’s economy is tied closely to that of the San Diego region. General improvement has
been seen in the past year in almost all areas. Total sales taxes in the City for the last calendar
year grew 6.7%, with the general retail and transportation segments both increasing by almost
10%. Transient Occupancy Taxes, the City’s gauge of the tourism industry, are up 4% for the
fiscal year through April.
Carlsbad’s residential real estate market has continued strong throughout the year. The City
expects to issue 1,198 residential permits this year, slightly higher than the 834 in the previous
year. The impediment to higher development is mainly due to the lack of supply rather than a
lack of demand. However, there are a number of new residential communities in the final
phases of development, which will add significantly to the residential housing stock in Carlsbad.
These include the Calavera Hills project in northeast Carlsbad, with 331 single family homes
and 358 multi-family units planned; the Villages of La Costa projects known as the Oaks, the
Greens and the Ridge which will add a approximately 1,700 single family and 550 multi-family
units and the Bressi Ranch area with 523 single family and 100 multi-family units to be
b
Exhibit 1
developed. The completion of these master planned communities will signal the end to the
large-scale residential developments in Carlsbad.
Median SFD Home Prices in Carlsbad
(in 000’s)
$600
$500
$400
$300
$200
$1 00
s- I II 1999 2000 2001 2002 2003
With supply relatively low, housing
prices have continued to escalate.
The median price for single-family
homes in Carlsbad averaged
$561,000 for calendar year 2003,
a 17% increase from the previous
year. Total assessed values in the
City stand at over $14 billion,
double what they were just five
years ago. With the new
developments mentioned earlier
starting to sell this year, the City
has projected it will add about
3,700 more residential units and
an additional 5.9 million square
feet of commerciaVindustria1
development over the next five
years. The City’s residential housing stock is about 85% built out, with approximately 6,800
housing units remaining to develop.
Commercial and industrial development has been sluggish in the past few years, adding well
under a million square feet per year. This is expected to pick up over the next five years to
average over 1.1 million square feet per year. Some of the major businesses in town include
the Gemological Institute of America, ViaSat, Invitrogen, Callaway, Taylor Made, Upper Deck,
and many others.
Commercial development has brought much needed entertainment and shopping venues to
citizens and visitors alike, as well as generating additional sales taxes to help pay for City
services. Carlsbad is home to Car Country Carlsbad - an auto mall; the Carlsbad Company
Stores - a specialty outlet center; Plaza Camino Real - a regional shopping mall; a Costco
center; and the most recent addition; the Forum at Carlsbad - a commercial center with retail
shops, restaurants and other commercial uses.
Development has also enhanced Carlsbad’s reputation as a destination resort for tourism. The
City is host to a major family theme park: Legoland, and has two luxury resorts available for its
visitors: the Four Seasons Resort at Aviara and the La Costa Resort & Spa. There are also a
number of other quality hotels and motels in the City with the most recent additions being the
Inns of America, which opened in December 2001, and the Extended Stay America, which
opened in fall 2002. This brings the total available hotel rooms in the City to about 3,500.
It is the Council’s goal to ensure that the City remains in good financial health, and there are a
number of steps the City has taken to attain that goal. One of these is the Growth Management
Plan. This plan was adopted by the citizens to ensure that all necessary public facilities were
constructed along with development. It also ensures that a financing plan is in place to pay for
the facilities prior to the development of the property.
In addition to the Growth Management Plan, the City also prepares a long-term financial model
for both the capital and operating needs of the City. With a growing city such as Carlsbad, it is
imperative that we plan for the impacts of serving new development and operating new public
facilities, as well as planning for the capital needed to build them. Thus, the City prepares a ten-
year operating forecast for the General fund, and a 20+ year Capital Improvement Program. As
7
Exhibit 1
part of the Capital Improvement Program, the City annually calculates the amounts needed to
pay for the various projects and calculates the anticipated operating budget impacts. In this
way, we can anticipate the effects of development from both a capital and an operating
perspective.
One of the newer initiatives the City has undertaken to ensure its financial health is the
development of an Infrastructure Replacement fund. With this fund, the City has begun to set
aside money on an annual basis for major maintenance and replacement of its infrastructure.
Much of the City’s infrastructure is relatively new; thus, the City has not felt the full impact of maintenance. By setting aside funds now, the citizens of Carlsbad can be assured that the
proper maintenance and replacement, when needed, will be performed on streets, parks, and
many facilities for which the City is responsible.
General Fund Revenues
100,000 n 1
90.000
80,000
70.000
60.000
50.000
40.000
30.000
20,000
10,000
94 95 96 97 98 99 w 01 02 03 Me
.Properly Tax .Sales Tax OTramient Occ Tax OVehcle LIC Fees DFranchse Taxes .AH Other!
Despite the slow recovery underway,
Carlsbad’s current economic position is an
enviable one. A relatively healthy local
economy over the past five years provided
additional revenue-generating sites that
allow the City to continue to provide
services despite the sluggishness of the
recent economy. The Carlsbad Company
Stores, opened in late 1997, has
continued to expand and now contributes
over $1.3 million annually to the City’s
sales tax receipts. The City’s Auto Mall
generates over $6 million per year in sales
taxes for the City. Legoland, a family
theme park, contributes to the City’s sales
tax base as well as stimulating the
development of new hotels in the area. The effect of the new development and the demand for
housing in Carlsbad is an increasing tax base. The five major revenue sources for the City:
property taxes, sales taxes, TOT, franchise taxes, and vehicle license fees, are expected to
provide $75.4 million, or 77%, of the City’s General fund revenues in 2005. These taxes and
fees are the major source of funding for most of the City’s services and allow the City to live up
to its reputation as one of the premier locations in San Diego County.
For fiscal year 2004-05, the City’s revenue projections reflect increasing consumer confidence
with growth in base sales taxes at about 5.5%. Housing prices are expected to level out, with
the expected rise in interest rates, especially in the higher-end homes. Development is
predicted to increase as new housing developments come on line in the next year. And finally,
tourism is expected to continue to recover over the year, with TOT receipts finally reaching
2001’s level by the end of 2005. More information on all of the City’s revenues and programs
can be found in the later sections of this document.
The most significant area of risk in the forecast for Carlsbad is in the impact on the City from the
state of California’s budget deficit. The State’s budget for fiscal year 2004 took approximately
$1.5 million from the City’s General fund with the promise to pay the majority of it back in the
future. In the early part of the 199O’s, the State also overspent their budget resulting in a
permanent loss of over $2.5 million from Carlsbad’s General fund in the form of a reallocation of
property taxes. So the precedent of the State taking local revenues on a permanent basis to
solve it’s fiscal problems has been set and thus, threatens the stability of the City’s finances.
In addition, a ballot measure in November authorized what is known as the “Triple Flip”. This is
a complicated method of securing payment for the Deficit Reduction Bonds, which the State is a
Exhibit 1
planning on issuing this year. It essentially results in the temporary swap of a ’h cent of the
cities’ sales tax in return for property tax. It should have no effect on the amount of tax
revenues the cities receive but it will result in the loss of some interest earnings due to the delay
in the timing of the receipt of the taxes.
The Governor’s May Revision of the 2004-05 budget reflects an agreement worked
out between the Governor and a group of city, county and special district
representatives. The package is to be put on the November ballot as a
constitutional amendment. The main provisions include:
Permanently reducing the vehicle license fee rate to its current .65% and
provide property taxes to cities and counties to offset the loss on a dollar for dollar basis.
Cities, counties and special districts are to make a contribution to the State totaling $1.3
billion in both the ‘05 and ‘06 fiscal years.
Guarantees repayment of the of VLF amounts taken by the State this year in fiscal year ’07
Guarantees that the “Triple Flip” will be reversed when the bonds are repaid.
Provides for mandate relief if the State does not pay the mandated costs.
Secures the Governor’s commitment to campaign for voter approval of the measure.
If this constitutional amendment passes as proposed, it means that the City of Carlsbad will
lose $1.8 million from the General fund, $220,000 from its Redevelopment Agency and up to
$750,000 from the Water Enterprise in each of the next 2 years. In exchange for this 2-year
“contribution” to the State, the cities will gain protection from further raids on their revenues by
the State. As it is likely that some similar loss will be adopted in the final State budget,
Carlsbad’s estimated revenues have been adjusted downward to reflect the terms of the
proposed agreement.
While it would be preferable for the State to balance its budget without impacting local
government, if the State can limit the effects to those indicated in the proposed agreement and
if the promised revenue protections are achieved, the impact on Carlsbad will be manageable.
The danger is that these will not be enough and that further assaults on City revenue sources
will occur.
LOOKING FORWARD
As stated earlier in this document, the City prepares ten-year forecasts for the General fund
each year in order to understand the effects of actions taken today on the City’s future. The
City has experienced remarkable revenue growth over the past five to seven years due to the
development of the majority of its commercial sites. The future will bring a few more
commercial sites but at a much slower pace, while residential development will continue for a
number of years. There are also quite a few City facilities - mainly parks - planned in the future
to serve the growing population. The new facilities will add operating costs to the City’s General
fund budget as they are completed and opened for use.
These factors alone will cause the General fund costs to escalate at a higher rate than inflation.
In addition, a number of other factors - mainly rising retirement and health care costs - will
create upward pressure on expenditures, especially over the next five years. These factors
have been incorporated into the General fund forecast shown below and projected over the next
ten years. While no forecast is ever totally accurate, it does represent a likely scenario given
the assumptions on which it is built.
This forecast assumes that revenue growth will pick up at a moderate pace in 2005 and
continue into the future. It does assume that the agreement with the Governor is approved;
thus, reflecting decreased property taxes in FY 05 and 06 and then full revenue receipts after
that time.
Exhibit 1
5160
$140
5120
$100
$80
$60
$40
$20
$0
I ll 1 Revenues +Projected Budget I
To project the expenditures, it includes all
known personnel costs, most of which have
been negotiated with the employee groups.
The City has multi-year agreements with all the
major employee groups so the effects can be
projected fairly accurately. It assumes 15%
increases in health care costs in the near
future but flattening out into the future. It also
assumes personnel growth (new positions) to
remain rather flat at no more than 2% per year.
And finally, it includes estimated operating
costs for all capital projects in the timeframes
shown in the CIP.
The results show that the General fund would
operate at a surplus until 2008, at which time
the forecast goes into a slight deficit and the deficit continues to grow to a maximum of 4% of
the budget by 2014. The surpluses are caused by the surge in revenues that occurred over the
past years. The City’s costs are projected to continue to grow at a faster pace than revenues,
so it will eventually lead into deficits. One of the more significant changes resulting in
expenditure growth in the later years is the projected loss of Transnet revenues, which are used
for street maintenance. Transnet is a % cent additional sales tax collected countywide and used
to improve the transportation systems. The current authorization for the sales tax will end in
2008. SANDAG, the San Diego Association of Governments, is placing a measure on the
November ballot to reauthorize the sales tax for another 40 years. If the measure passes, the
deficits in the future years will be reduced.
Of course, the City does not allow for deficit spending, so it will need to balance the budgets in
the out years. This can be done by reducing costs, raising revenues, or slowing the addition of
new facilities until the revenues have time to catch up. The General fund forecast is a tool
available to the City for managing its fiscal resources effectively and monitoring the
achievement of sustainable economic health for the City of Carlsbad.
Exhibit 1
2004-05 PRELlMlNARY OPERATING BUDGET OVERVIEW
FUND
GENERAL FUND
SPECIAL REVENUE
ENTERPRISE
INTERNAL SERVICE
REDEVELOPMENT
The preliminary Operating budget for fiscal year 2004-05 totals $1 47.6 million, with revenues for
the year estimated at $154.2 million. General fund revenues are estimated at $96.1 million and
budgeted expenditures are $90.5 million.
PROJECTED ESTIMATED
$ 91.2 $ 96.1
12.2 9.7
32.5 32.8
13.9 11.9
3.3 3.7
2003-04 2004-05
REVENUE
$ 4.9
(2.5)
0.3
(2.0)
0.4
$ 1 .I
The following table shows the total operating revenues the City anticipates receiving for
2003-04, as well as those estimated for 2004-05.
5.4%
(20.5%)
0.9%
(14.4%)
12.1%
0.7%
I REVENUE SUMMARY
SIGNIFICANT GENERAL FUND REVENUES
(In Millions)
FUND 2003-04 2004-05 CHANGE CHANGE
PROPERTY TAX $ 26.8 $ 28.1 $ 1.3 5.1 %
SALES TAX 25.1 26.4 1.3 5.3%
TRANSIENT OCC. TAX 8.8 9.2 0.4 4.8%
FRANCHISE TAXES 5.0 4.7 (0.3) (6.7%)
VEHICLE LICENSE FEES 4.0 5.3 1 .I 25.4
DEVELOPMENT REVENUES 5.2 6.1 (0.9) (1 7.3%)
PROJECTED ESTIMATED $ %
ALL OTHER REVENUE 16.3 16.3 (0.0) (O.O%l
TOTAL
TOTAL I$ 153.1 I $ 154.2
$ 91.2 $ 96.1 $ 4.9 5.4%
CHANGE I CHANGE I
Revenue estimates for the Operating budget indicate that the City will receive a total of
$154.3 million, slightly higher than the current year projections. Increases in General fund
revenues, mainly property and sales taxes, offset the declines in the other funds. The decline of
$2.4 million in the Special Revenue funds is due to one-time revenue in the Housing Trust fund
for interest and shared appreciation received on loan repayments. The decline of $2 million in
the Internal Service funds is due to a $2.5 million transfer in 2003-04 in the Workers
Compensation fund and the elimination of the Records Management fund. More information on
the City’s revenue sources can be found in the discussion below.
General Fund
General fund revenues provide a representative picture of the local economy. These revenues
are of particular interest as they fund basic City services such as police, fire, library, street and
park maintenance, and recreation programs. The table below shows a summarized outlook for
the major General fund revenues.
Exhibit 1
This year it is expected that property taxes will grow to almost $30 million in FY05, a 12%
increase over the past year. However, the City will only receive $28.1 million of that due to the
reductions proposed in the State of California’s budget mentioned earlier in this letter. The
State reduction brings the growth down to 5% for the year.
Property taxes tend to lag behind the rest of the economy, as the tax for the upcoming fiscal
year is based on assessed values from the previous January. Thus, the taxes to be received for
fiscal year 2004-05 are based on values as of January 1,2004. Sales taxes react much quicker
to changes in the economy and therefore will typically grow faster in a good economy but also
drop off faster as the economy cools.
Property taxes also have a cap on I .- how fast they can grow. Thjs is
due to Proposition 13. Proposition
13 was adopted by the State in
1978. This proposition limits the
growth in assessed values (and
thus property taxes) to no more
than 2% per year. The value upon
which the tax is based is only
increased to the full market value
upon the sale of the property.
Inthou..nd‘*
$30,000
$25.000
120,000
$15.000
$10,OOO
15.000
$0
Property and Sales Tax eowth
+Property Taxes
-m- Sales Taxes
Thus, property taxes tend to grow I
slowly unless there is a significant
amount of housing activity.- In more recent years, we have seen robust growth in property taxes
due to new developments, a large number of resales within the City spurring revaluation of the
parcels and double-digit growth in housing prices.
Sales taxes are expected to total $26.4 million for 2004-05, an increase of 5.3% over the 2003-
04 projections. These projections assume a base increase of 5.5% plus additional amounts for
Sales Taxes by Category
ll
new retail sites locating to the City. The
increase would have been closer to 7% if
not for the impact of the State’s budget
on the revenues. As mentioned earlier in
this letter, the “Triple Flip” is essentially a
temporary swap of a % cent of the cities’
sales taxes in return for property tax. The
revenue estimates continue to show this
amount as sales tax since the amount is
reflective of the amount of sales tax the
City would have received. It should have
no effect on the ultimate amount of tax
revenues the cities receives but it will
result in a delay in the timing of the
receipt of the taxes. Because of this
delay between years, sales tax receipts
for FY05 may be lower by about $500,000. The details of how the swap will work are still being
discussed and actual receipts may differ.
One of the most significant new sites in Carlsbad is a retail center in the southernmost part of
the city. This center includes approximately 190,000 square feet of retail space as well as
restaurants and other commercial uses. The center opened in late 2003 with new tenants
continuing to move in.
Exhibit 1
As can be seen in the accompanying chart, the City’s sales tax base is heavily weighted in the
transportation (predominantly new car sales) and retail sectors. These two sectors make up
70% of the City’s sales tax base.
Sales tax estimates also include approximately $700,000 that is restricted to spending on public
safety services under Proposition 172. Proposition 172 requires that the one-half cent increase
in California sales taxes be allocated to local agencies to fund public safety services.
The third highest General fund revenue source is Transient Occupancy Taxes (TOT or hotel
taxes) estimated at $9.2 million for 2004-05, an increase of 4.8% over 2003-04 estimates. TOT
Transient Occupancy Taxes
$10.000
S8.000
16.000
$4.000
$2,000
01 02 03 04e 0%
Fiscal Year
is the one revenue source for the City that was
severely affected by the September 2001
terrorism attacks and has not yet climbed back to
its previous levels.
The tourism industry was already beginning to
slow due to the downturn in the national and
regional economies when the terrorist attacks
practically shut down the industry in fall 2001. As
a result, TOT for fiscal year 2002 declined 8%.
The recovery from those events has been stifled
by the war in Iraq, the SARS epidemic and
general sluggishness in the economy. In addition,
Carlsbad’s TOT has remained low due to the renovation occurring at one of its premier resorts,
the La Costa Resort and Spa. The resort is undergoing extensive remodeling and rebuilding,
which has offset much of the growth experienced by the other hotels in the City. A large part of
the remodeling has been completed and with the strength in the economy, it is projected that
TOT revenues will finally get back to the pre- 9/11 levels in FY05.
One of the more volatile General fund revenues is the franchise tax. Franchise taxes are paid
by certain industries that use the City right-of-
way to conduct their businesses. The City
currently has franchise agreements for cable TV
service, solid waste services, and gas and
electric services. The cable and solid waste
franchises have been growing along with the
growth in population and changes in their rate
structures. These franchise revenues are
projected to grow by about 3% to 5% in fiscal
year 2005. The large fluctuations in franchise
taxes has come from the taxes on gas and
electric services, which are paid by San Diego
Gas and Electric (SDG&E).
SDGE Franchise Taxes
$6
$5
$4
$3
$2
$1
$0 2000 01 02 03 04e 05e
SDG&E pays franchise taxes for the use of the public land over which they transport gas and
electricity. The City also receives an “in-lieu” franchise tax based on the value of gas and
electricity transported on SDG&E lines but purchased from another source. The “in-lieu” tax
captures the franchise taxes on gas and electricity that is transported using public lands but
which would not otherwise be included in the calculations for franchise taxes due to
deregulation of the power industry. The majority of the “in-lieu” taxes received is attributable to
Cabrillo Power, the operator of the Encina power plant, based on the gas used in the generation
of electricity. During the energy crisis in 2000 and 2001, average gas prices soared from about
$3 per thousand cubic feet to, at times, more than $12 per thousand cubic feet. In addition, the
Encina power plant was operating at a much higher capacity. The combination of these two
factors resulted in an increase in franchise fees to the City of over 100% in FYOl and FY02
Exhibit 1
(franchise taxes are paid in April for the previous year). Another price spike occurred in 2003 as
can be seen in the price chart. The FY05 forecast
shows a decline of 13% from the previous year.
Vehicle License Fees (VLF) are collected by the
Department of Motor Vehicles when cars or other
vehicles are registered. They are calculated on the
estimated value of the vehicle and are distributed to
cities and counties mainly based on population.
The City’s revenues from this source grew by about
10% per year from fiscal year 1998 to fiscal year
2001, but have begun to slow since then to about
7% to 8% annually. Over the past several years,
the State has decrease the VLF paid by taxpayers.
This tax break was given in the years when the State was experiencing budget surpluses.
Since VLF is a city and county revenue, the State made up the loss of revenue to the cities and
counties through what is known as the “backfilling” of the loss with State general fund money.
In fiscal year 2004, now faced with large deficits, the State stopped backfilling the cities and
counties. This resulted in a loss of VLF revenue to Carlsbad of over $1 million. The State has
promised to pay back the loss in FY 07. The estimated revenue for fiscal year 2005 is based
on a return of full payment of VLF, an increase of approximately 25%.
Monthly Natural Gas Price Forecast
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revenues are difficult to predict, as many
of the planning and engineering
slowly from the high of 1998, but have
begun to pick up in the last few years as
A 6% increase is expected in the
any structures are actually built.
Development-related revenues declined
several large master plans have been
working their way through the system.
revenues for fiscal year 2005, with much
fees as the projects move into the final
activities occur months or years before
of the growth occurring in the building
Development Revenues and Permits
Issued - 2,500
-- 2,000
$9 -
-- 1,500 3 E Z $4 1,000 $ 2 $5
s $3
$2 500
$1
99 2iooo O1 O2 O3 04e
IT;! $0 - ;I -0
+Revenues -Residential Permits Issued
All other revenues include business license taxes, transfer taxes, interest earnings, ambulance
fees, recreation fees, and other charges and fees. The estimate for fiscal year 2004-05 totals
$16.3 million, no change from fiscal year 2003-04.
Business license taxes are closely tied to the health of the economy. Although, the estimate for
fiscal year 2005 shows no increase from the previous year, it is due to some one-time payments
received in FY04 rather than no projected growth in the revenue. Absent the one-time
payments, it is projected to grow by approximately 5%. There are currently about 7,000
licensed businesses in Carlsbad, with over 2,000 of them based out of the home. Transfer
taxes are expected to grow slightly over the next year, reflecting a softening of the real estate
market. Interest income is projected to remain about the same due to the use of some of the
General fund balance on major projects as approved on the ballot propositions. The City earns
about $2.5 million on its General fund investments every year.
Exhibit 1
Overall, General fund revenues are expected to grow by about 5.3%, or $4.9 million, in the
upcoming year. Most of the growth is coming from the tax revenues: mainly property, sales and
TOT. Although the City experienced revenue growth between 9% and 17% in the late 1990’s, it
was not sustainable growth. Much of those increases were due to the opening of new hotels,
restaurants, retail centers, and new home development. As the City matures, it will be
increasingly more difficult to produce double-digit growth in revenues. The 5.3% gain projected
for fiscal year 2004-05 is respectable given that the CPI is only expected to grow by 2.3% in
2005. This growth is closer to what may be expected in the future.
Grants (Section 8 Housing
Community Assistance ,
Other Funds
Special Revenue Funds
Revenues from Special Revenue funds are expected to total $9.7 million, a $2.5 million
decrease from 2003-04. The types of programs supported within Special Revenue funds are
those funded by specific revenue streams such as:
Development Block Grants);
Donations;
Special fees and assessments
(Housing Trust fund, Maintenance
Assessment districts).
The most noteworthy changes in the
Special Revenue funds occurred in
three programs: the Housing Trust, the
Buena Vista Creek Channel
Maintenance and the Section 8
Program.
Maintenance All Others
CDBG 2%
7% \ I
Section 8/
64 %
The Housing Trust fund was set up to provide funding for the City’s affordable housing
programs. Revenues come from inclusionary housing fees, interest on cash balances, and
payments on affordable housing loans. Most affordable housing loans are set up so that
interest and/or principal payments are only due when funds are available from the project to
make the payments; therefore, they are difficult to predict. For fiscal year 2004, the City expects
to receive about $2.7 million in repayments. For fiscal year 2005, no amounts have been
estimated for repayments. Most of the fund’s revenue decrease is due to this difference.
The Buena Vista Creek Channel Maintenance fund shows $100,000 more in revenue for next
year, due to the increase in assessment revenue. A five-year maintenance contract was
entered into and the assessments along with the balances in the fund will be used to pay for this
program.
The noteworthy increase in estimated revenues was in the Section 8 Housing program fund, up
$564,000 or 10%. The additional projected revenue due to a 1% increase in our projected lease
rate for 2004-05 resulting in an increase in grant funds of $567,000.
One other change in the Special Revenue funds in 2004-05 is the recording of the Storm Water
Protection Program in the solid Waste Enterprise fund rather than in the Special Revenue fund.
During 2003-04 the solid waste fee was increased to include the cost of this program. The
revenue from this fee increase as well as the costs of the Storm Water Protection Program are
now recorded in the Solid Waste Enterprise fund.
that supply the service. Carlsbad Enterprises
include the water, recycled water, and
sanitation services; solid waste management;
and the Carlsbad Golf Course. Other
changes in the Enterprise funds are the result
of normal fluctuations in operations. Besides
the increase in the solid waste fee which
occurred during 2003-04, there are no
changes in any of the rate structures
significant changes projected for any of the
anticipated in next fiscal year and no
Internal Service funds show estimated revenues of $1 1.9 million for 2004-05, a decrease of $2
million, or 14%’ over 2003-04 projections. lntemal Service funds provide services within the
City itself and include programs such as the self-insurance funds for Workers’ Compensation,
Liability and Health Insurance, as well as Information Technology and Vehicle Maintenance and
Replacement. Departments pay for services provided by these funds; therefore, the rates
charged for the services are based on the cost to provide the service. The goal of the Internal
Service funds is to match their budgeted expenses with charges to the departments after
allowing for a certain level of reserves within the fund.
There are several main reasons for the change in the revenue estimates for the Internal Service
funds. The most significant is the change in the Workers Compensation fund. The City is self-
insured for worker’s compensation claims. Due to changes in State law and overall increases in
health care costs, the City has seen its worker’s compensation claims increase significantly over
the past two years. In order to provide sufficient funds for the payment of current and future
claims, a transfer of $2.5 million from the various funds that use the worker’s compensation
services was made during April 2004. That one-time transfer accounts for the majority of the
decrease in revenue estimated in the Internal Service funds. Offsetting that decrease in the
Workers Compensation fund was a $1.2 million increase in interdepartmental revenues. This is
the increase in charges to departments for Workers Compensation. These charges have been
increased to cover the estimated annual claims and administration costs.
Golf
Solid Course
65%
Another Internal Service fund that had an increase was the liability self-insurance fund. Liability
claims have exceeded revenues over the past few years. However, the Liability fund had
significant balances to cover this shortfall. Now that these balances have been used up, we
have had to increase charges from $650,000 in 2003-2004 to $1.2 million in 2004-05 to cover
the estimated annual claims and administration costs.
The final change to note in the Internal Service funds is that there is no longer a records
management Internal Service fund. This program has been moved to the General fund.
Redevelopment revenues are expected to total $3.7 million in the upcoming year, a 12.7% or
$417,000 increase over the projections for the previous year. Most of the increase is the result
of additional tax increment to be received from the South Carlsbad Coastal Redevelopment
Area.
Under redevelopment law, tax increment can only be used to repay debt incurred. Thus, the
Redevelopment Agency cannot receive taxes greater than the total of what it expects to incur in
the upcoming year plus that amount incurred to date. For fiscal year 2004, the Agency
estimates that it will have incurred sufficient debt to receive its full share of the tax increment.
Thus, the tax increment should increase to approximately $91 1,000 from the $712,000 expected
in fiscal year 2004.
Exhibit 1
Tax increment in the City’s other Redevelopment area (the Village) is expected to increase by
5% to $1.8 million in fiscal year 2005. As with most property in California, the growth in
assessed values (and property taxes) is limited to no more than 2% per year. The assessed
value is only increased to the full market value upon the sale of the property. Unless there is
significant resale activity or new development, the increment would not be expected to grow
more than 2% per year.
EXPENDITURES
The City’s Operating budget for 2004-05 totals $147.6 million, which
represents an increase of $4.8 million, or 3.4%, from the adopted 2003-04
budget. This increase is mainly the result of personnel cost increases in the
General fund budget, which will be explained in more detail below. The
changes in each of the City’s programs will be discussed fully below.
Budnetaw Policies
Due to the uncertainty about the State’s financial problems and how they may affect the City,
the theme behind this year’s budget policies was ”managing resources effectively” - to manage
our current resources as effectively as possible so that we are able to deliver the same quality
and level of our services while maintaining a balanced budget for now and in the future. To
achieve that end, the following specific goals were set:
0 Nolayoffs.
0 No noticeable cuts in services and service levels.
Identification of new revenue generation opportunities.
A balanced budget and a long-term plan for staying in balance.
Keeping in mind those outcomes, the following policies were developed:
No new positions.
No new programs, other than those already in progress or anticipated in the CIP.
Budget requests for one-time funding to implement specific goals will be considered.
Generally, be prudent in your budgeting. Consider cost containment measures and
budget discretionary items at minimum levels.
Over the past three years the “Expenditure Control Budgeting” or ECB process was used.
Using this approach, each department was given a block appropriation containing sufficient
funds to provide the current level of services for the upcoming year. As Carlsbad is a growing
city, the block appropriation should contain sufficient funds to pay for inflationary increases as
well as growth in the customer base so every year the block was increased for by an index for
growth and inflation. The ECB process was suspended this year in order to tighten up the past
budgets. Every program was scrutinized to determine the true cost of providing the services
and was budgeted at the level deemed necessary to continue to provide the services. The
result was an overall reduction in the majority of the non-personnel accounts. It is expected that
we will retul-n to the ECB process next year using the fiscal year 2004-05 budget as the base.
No additional appropriations are expected during the year except in the case of a significant
unanticipated event. Any amounts that are unspent at the end of the fiscal year will be carried
forward in their entirety to the new fiscal year.
The 2004-05 budget reflects the following organizational and structural changes, which will
continue to contribute to the overall effectiveness of the organization:
Exhibit 1
The Records Management Program is now being shown within the General fund
rather than as an Internal Service fund. The costs of the software and hardware for
the program have been transferred to the Information Technology Internal Service
fund and those costs will be allocated to users in the Information Technology
charges. The remaining Records Management costs will become General fund
costs and be allocated to other funds through the cost allocation plan.
0
0 The Storm Water Protection Program is now accounted for in the Solid Waste
Enterprise fund rather than as a separate Special Revenue fund. In October 2003,
as the result of the City of Carlsbad Storm Water Pollution Protection Program
Regulatory and Fee Study Report, Council adopted a new rate structure for the City’s
solid waste service program to recoup the majority of the Storm Water Pollution
Prevention Program costs. This new rate structure increased both residential and
commercial trash fees. The Storm Water Protection program, which is budgeted at
$1.4 million in 2004-05, was previously funded through a loan from the General fund.
Budgeted Expenditures
Through the application of these guidelines and policies, the 2004-05 Operating budget of
$147.6 million was developed. Due to the uncertainties regarding the State’s budget deficit as
well as significant cost increases looming in the future, management felt the best course of
action was to continue to do what we do well and hold the line on any new items that would add
ongoing commitments to the budget. Thus, this year’s proposed budget maintains the high level
of services Carlsbad’s citizens have come to expect but does not propose any new
enhancements other than those previously planned.
The 2004-05 Operating budget proposes no new full-time or three-quarter-time employees. The
net decrease in hourly staff totaled approximately .34 full-time equivalents (FTE). These
changes result in a City workforce of 646 full and three-quarter-time employees and 147.93
hourly FTE.
New Facilities
The City has a large number of major capital projects scheduled to be built over
the next five years. As the City completes these projects, the costs of
maintaining and operating the facilities are added to the Operating budget. Two
new parks are expected to open near the end of next fiscal year: Hidden
Canyon and Aviara Park. No additional funds have been included in next year’s
budget for the maintenance of these parks since the openings will be so close to
the end of the year. The following year’s budget will include additional operating costs for a full-
year for both of the parks.
Public Safety
Public safety has always been, and remains, a top Council priority. In
accordance with the budget policies, the Police and Fire departments are not
adding any new positions in fiscal year 2004-05. The current level of staffing is
considered sufficient to maintain the service levels in the departments.
In order to sontrol costs and manage overtime effectively, the Police department
is implementing an overtime management plan. Under the plan, overtime budgets in most
divisions have been reduced by 6% and an overtime contingency account was created to
address any one-time or unusual overtime demands anywhere in the department. This goal of
this plan is to minimize the use of overtime where there may be other options, without
jeopardizing public safety.
Exhibit 1
The Police will also continue to implement their Public Safety Technology Plan this next year.
This plan replaces the computer-aided dispatch system originally installed in 1986 and will allow
for mobile computing, mapping and automatic vehicle location. Mobile computing will allow
officers to receive calls on their in-car computer and perform other functions such as email and
accessing regional databases while in the car. A computerized map will show the unit‘s current
location and location of call. The Automatic Vehicle Location is the real-time tracking of police
units with the closet unit to the call being dispatched. These improvements will give us the tools
to manage our officers even more effectively.
A change in the Fire safety area was previously approved by Council and is reflected in the
fiscal year 2005 budget. On July 1, 2003, the City of Carlsbad’s Fire Department became a
member of the North County Dispatch Joint Powers Authority (NCDJPA). The NCDJPA was
formed in July 1984 and currently includes members from the cities of Encinitas, San Marcos,
Solana Beach, Vista, and the Rancho Santa Fe Fire District. An immediate advantage will be
the ability of the NCDJPA to dispatch the closest unit(s) to an emergency scene regardless of
jurisdictional boundaries. The City believes joining the NCDJPA has improved regional
coordination, created operational efficiencies, and improved cross-jurisdictional response times
with the member agencies. The annual cost associated with being a member of the NCDJPA
for year two is estimated to be $260,000, with the City receiving a discount of 20%.
Volunteer program
A Community Volunteer Coordinator position was hired during fiscal year 2003-04. This
position was designed to create a streamlined way to enable our citizens to connect with
volunteer opportunities. This ‘one-stop shop’ to involvement will help create a powerful network
to place volunteers within the City and community. Volunteers are a great resource for the City,
and as this program continues to develop over the next year, it is expected that the City will
benefit even more from the use of volunteers.
Technology
The City continues to enhance its use of technology in order to reduce
processing costs and increase customer services. During the spring of fiscal
year 2003-04, the Recreation department implemented an on-line class
registration for Aquatic classes. This enabled over 75% of the registrations to
be done via the internet. This not only allows busy moms, dads, seniors, and
everyone else to be able to register for their favorite aquatic class from home,
it also saves staff time previously spent on answering phones, opening mail and processing
checks. The plan for FY05 is to implement the on-line registration for the rest of the recreation
classes. Once fully implemented, it is expected that there will be a noticeable savings in staff
time.
Customer Service
One of Council’s goals is top-quality service, which means serving our customers well.
Although there are only a few customer service initiatives funded in the budget this year due to
economic concerns, it does not mean that the City is not continuing its efforts to provide the best
service to our citizens and customers. There are numerous goals proposed for the 2005 fiscal
year that will enhance the service we provide without costing a lot of extra money. Some of
these include process changes so our services can be provided faster. One new exciting
program proposed for next year is the Passport Services program. This program would allow
the public to apply for a Passport at a City facility instead of having to drive to the next closest
passport offices in Oceanside or Escondido. The City could accept the application and mail
them to the Department of Passports. The City will receive $30 per passport application
received for providing this service. This service is proposed to be provided using existing staff
Exhibit 1
BUDGET
and resources. This program will not only provide a new service to our citizens, it will also
generate additional revenue for the City.
$ %
Cost Savings
With the emphasis this year on controlling costs, a hard look was taken at the numbers and
types of vehicles being purchased as replacements for the City’s current fleet. Each vehicle
was reviewed to determine the need for replacement at this time as well as whether the
replacement could be a smaller, less costly, more fuel-efficient vehicle without hurting the
effectiveness of the program. The results of this review was that of the 66 vehicles that met the
replacement criteria outlined in Administrative Order Number 3, only 42 vehicles were selected
for replacement. Of the 42 units selected for replacement, 7 vehicles were downsized.
2004-05
$ 90.5
Connecting Community, Place, and Spirit
CHANGE CHANGE
$ 5.6 6.6%
A new initiative began in 2003 with the ultimate goal of connecting
community, place, and spirit. The initiative was kicked off with a conference
held in March 2003, which brought together a wide range of community
members as well as City staff to begin a collective dialogue about the future.
Over the past year, the process continued as twelve community focus groups
were held throughout the City, attended by more than 400 citizens, to discuss
the themes generated at the conference. All the information was distilled and
presented in a Council workshop. At the workshop, Council developed their vision for the look
and feel of the City’s future civic centers and city government buildings.
$ 147.6
Based on the Council’s direction, there are several goals included in the 2004-05 budget to
begin the design of the vision. The Centre City Gateway project will be developing a land use
vision and strategy process for the coastal area near the center of the City. The Capital
Improvement Program contains funding for the land use plans for a City/ Safety Training facility
and a Public Works center and the 2004-05 operating budget contains $50,000 to begin work on
a conceptual plan for a Civic Center Plaza. Besides designing the hardscape for the City, there
is also $40,000 in the 2004-05 budget to continue the work of community engagement -
continuing the dialogue about what the citizen’s want and what they can do together to connect
community, place and spirit in Carlsbad.
$ 4.9 3.4%
Budget by Fund Type
This table below shows the changes in the operating budget for fiscal year 2004-05 compared
to the adopted budget for fiscal year 2003-04.
BUDGET EXPENDITURE SUMMARY
BY FUND TYPE
(In Millions)
FUND
GENERAL FUND
SPECIAL REVENUE
ENTERPRISE
INTERNAL SERVICE
REDEVELOPMENT
TOTAL
BUDGET
2003-04
$ 84.9
9.7
32.6
13.7
1.8
$ 142.7
10.0
31.6
13.4
2.1
3.1%
(3.1%)
16.7%
(2.2%)
Exhibit 1
The General fund contains most of the discretionary revenues that finance the basic core of City
services. However, this should not diminish the importance of the other operating funds, as
they also contribute to the array of services available within Carlsbad. The remainder of this
section will provide more information about the proposed budgeted expenditures by fund and
program.
General Fund
Total budget for the General fund is $90.4 million, which is 6.5 % more than the previous budget
of $84.9 million. As can be seen in the graph below, the increase is mainly due to the increase
in personnel costs. Personnel costs make up approximately 65% of the General fund budget so
any changes in those cost can have a significant effect on the total budget. Personnel costs are
BUDGET BUDGET
2003-04 2004-05
PERSONNEL $ 51,162 $ 58,725
M&O 27,161 25,788
CAPITAL OUTLAY 31 3 521
TRANSFERS 6,231 5,430
TOTAL $ 84,867 $ 90,464
projected- to increase
by 14.8% in 2004-05.
Due to labor
contracts with our
employee groups,
much of the cost was
previously
determined. With the
exception of a small
increase in capital
outlay, the remaining
$ %
CHANGE CHANGE
$ 7,563 14.8%
(1,373) (5.1%) 208 66.5%
(801) ( 12.9%)
$ 5,597 6.6%
BUDGET BUDGET
200304 2004-05
SALARIES $ 40,679,240 $42,408,064
accounts had decreases over the previous year.
$ %
CHANGE CHANGE
$ 1,728,824 4.2%
This next graph shows the breakdown of personnel costs for the General fund. Salaries include
full and part-time staff costs and account for $1.7 million of the increase in the General fund.
Benefits make up the remainder of the personnel costs with the largest increases in health
GENERAL FUND I
HEALTH INSURANCE 1 4,144,535 1 4,592,965 1 448,430 1 l0.8%1
4,413,685 8,645,711 4,232,026 95.9%
WORKERS COMP 617,431 1,708,870 1,091,439 176.8%
OTHER PERSONNEL 1,307,395 1,369,432 62,037 4.7%
$ 51,162,286 $58,725,042 $ 7,562,756 14.8%
- insurance, PERS and
workers compensation costs.
The PERS rates have
increased due to the
implementation of enhanced
benefits as well as the effect
of investment losses in the
plan. These rates are
expected to increase again
the following year and then
level off Drovided PERS
investments generate a reasonable return. Workers Compensation, as mentioned earlier, has
increased due to an increase in claims.
The Council Contingency account, which is available for unanticipated emergencies or
unforeseen program needs, is budgeted at $2.3 million, or approximately 2.5% of the 2004-05
General fund budget, which is consistent with the $2.3 million budgeted in the prior year.
During 2003-04, less than $1 50,000 of the contingency account was used.
Non-departmental expenses include payments for debt service, transfers to other funds, and
administrative and other expenses not associated with any one department. The largest
increase is an $800,000 transfer to the Capital Improvement Program to partially fund the
artificial turf project planned for Stagecoach Park. In addition, the Infrastructure Replacement
fund transfer was increased by $225,000. This amount is budgeted at about 4% of General
fund revenues. The increases were offset by a decreases of approximately $563,000 which
was a transfer from the General fund to the Information Technology fund to help fund the CAD
hardware costs and a the transfer from the General fund to the Storm Water Protection Program
Exhibit 1
Special revenue fund in the amount of $1.2 million. Both of these items were in the previous
year’s budget but are not budgeted in 2004-05.
2004-05
$ 3.7
The remainder of the changes in the recommended General fund budget are relatively minor.
These are addressed below by Major Service Area (MSA).
GENERAL FUND EXPENDITURES
BY MAJOR SERVICE AREA
CHANGE CHANGE
$ 0.0%
JFUND
POLICY/LEADERSHIP
ADMINISTRATIVE SERVICES
PUBLIC SAFETY
COMMUNITY DEVELOPMENT
COMMUNITY SERVICES
PUBLIC WORKS
CONTINGENCY
TOTAL
NON-DEPARTMENTAL
(in Mil
BUDGET
2003-04
$ 3.7
5.4
29.2
6.2
14.3
15.7
8.1
2.3
$ 84.9
m)
BUDGET I $ I YO
6.0
33.1
6.3
14.8
16.8
7.4
2.3
0.6
3.9
0.1
0.5
1 .I
(0.71
11.1%
13.4%
1.6%
3.5%
7.0%
-8.6%
0.0%
$ 90.4 I $ 5.5 I 6.5%1
The Policy/Leadership Group includes all elected officials and the City
Manager’s Office. This budget is essentially the same as last year other than
a decrease in the City Clerks budget, which is the result the reductions in
Records charges for support to the City Clerk due to the conversion of
Records from an Internal Service fund.
There were minimal changes in the total budget for Administrative Services. The decline
is due to a one-time charge for a new cash management system in the previous year.
The growth in Public Safety is due, for the most part, to increases in personnel costs.
In the Community Development area, the 2.6% increase is mainly due personnel cost
increases offset by declines in one-time costs for the “Connecting Community, Place,
and Spirit” program.
In the Community Services area, the 4.1% increase is mainly due to the personnel cost
increases. The Seniors program shows a 12.9% increase due to the movement of both
revenues and costs for the Senior Daytrippers programs from the Special Revenue fund
to the General fund budget. The costs of this program are 100% offset by revenue so
there is no net cost to the General fund.
Public Works shows an overall increase of 7.4%. The largest increase is in the
Engineering division. Both plancheck and inspection costs have risen sharply over the
past two years due to development activity. It is expected that once development slows
down, these costs will also decline.
Capital outlay expenses totaling approximately $521,000 have been included in the
General fund budget.
Changes In Other Funds
Special Revenue funds, at $10 million, show an increase in anticipated spending of
approximately $325,000, or 3.4%. Most of the increase can be attributed to an increase in
Exhibit 1
Housing Assistance Payments of $493,000 for the Section 8 program based on a projected 1%
increase in lease rate.
Of special note is the Median Maintenance fund. This is a Citywide Landscape Maintenance
fund, which collects assessments paid by property owners to pay for the maintenance of the
City’s medians. Using current budget estimates for maintaining current service levels, staff
anticipates that this fund will run short of cash by approximately $309,000 by the end of fiscal
year 2005. A loan from the General fund is included in the budget to cover the shortfall until a
solution can be determined. Staff will presenting options to Council on the Lighting and
Landscaping District #I which includes the medians. The assessments in this District cannot be
increased without a vote of the property owners.
Enterprise funds total $31.5 million, which is a decrease of $1 million, or
3.3%. The most significant change is in the Sanitation budget. The decrease
is due to 2 special projects in fiscal year 2004. The first is $975,000 for
access hole rehabilitations and the second project is $105,000 for flow
monitoring and video inspections. These were one-time projects.
As part of the ongoing financial management program, the City annually
prepares five-year forecasts for both the Water and Sanitation funds. The forecast for the Water
Enterprise shows that the fund will carry some cash balances forward over the next year as the
construction of the 4 MGD recycled water plant and related water lines is completed. When that
plant goes into service, the operating requirements will be reevaluated. During the next year, no
water rate increases are anticipated.
For the Sanitation fund, the forecast shows that a rate increase in the range of 3-4% will most
likely be needed in 2006-07 to keep the fund balance reserve within the desired range of 40% of
the Operating budget.
The Internal Service fund budgets decreased in total by $265,000 million, or 1.9%. The Internal
Service funds are self-supporting through user charges. Changes occurred in a number of
these funds:
rn The Worker’s Compensation fund budget was increased by $895,000 due to changes in
State law and overall increases in health care costs which have caused workers
compensation claims to increase significantly over the past two years. . The Health Insurance budget shows a decline of $500,000 due to the change from the
self-insured plan to the CalPERS Health Plan effective July 2003. Fiscal year 2003-04
included appropriations to pay for incurred but unreported claims as of June 30, 2003.
As of January 2004, all of the claims from the self-insured plan have been settled and
this budget only includes dental, vision and life insurance costs.
rn The Vehicle Replacement fund budget varies from year to year depending on the need
for replacements. A list of the requested vehicle replacements can be found at the end
of this document. . The Information Technology fund shows a decrease in its budget of $451,000. This is
mainly due to the $853,000 budgeted in the FY04 for hardware for the Public Safety
Technology Plan (computer-aided dispatch and related components).
Exhibit 1
The Redevelopment Agency budgets have increased for 2004-05 by a total of $254,000. This
is mainly due to additional amounts budgeted for the South Carlsbad Redevelopment Area.
Implementation of the Master Plan is beginning, so more of staffs time and consultant time is
being spent in this area.
SUM MARY
The City of Carlsbad has fared well from an economic viewpoint. It is evident that the planning
and foresight by the City Council and residents have provided a sound economic base for the
City. The increased job opportunities from the development of the industrial and commercial
areas, as well as Carlsbad’s reputation as a quality city, are keeping the demand for housing
growing, which in turn increases the property tax base. The continued opening and expansion
of the commercial ventures enhance Carlsbad’s standing as a destination resort and give it the
revenues needed to provide quality services to the citizens and businesses. All of these events
add to the diversity and strength of Carlsbad’s economic base, which will provide the funding for
additional services needed to maintain the quality of life in Carlsbad.
The challenges for the future will revolve around changing from a developing City to a fully built
City; it will be about managing costs while continuing to look for appropriate revenue streams
sufficient to pay for the services desired by the citizens. This year’s budget reflects the
anticipated achievement of Council’s vision and goals for the City. It allocates the available
funding in a manner that proactively plans for the future. This plan will provide top-quality
services to all who live, work, and play in Carlsbad.
CITY OF CARLSBAD
OPERATING FUNDS
PROJECTED FUND BALANCES
Exhibit 2
UNRESERVED PROJECTED
BALANCE ESTIMATED ESTIMATED FUND BALANCE
FUND JULY 1,2003 REVENUES EXPENDITURES TRANSFERS JUNE 30.2004
[GENERAL FUND I
]SPECIAL REVENUE
POLICE ASSET FORFEITURE
COPS GRANT
POLICE GRANTS
HOUSING SECTION 8
HOUSING TRUST FUND
LIBRARY ENDOWMENT FUND
LIBRARY GIFTWBEOUESTS
TREE MAINTENANCE
MEDIAN MAINTENANCE
STREET LIGHTING
EUENA VISTA CRK CHNL MNT
LLD 62
ARTS SPECIAL EVENTS
RECREATION DONATlONS
SENIOR DONATIONS
CDEG ENTITLEMENT
COMMUNITY ACTIVITY GRANTS
CULTURAL ARTS PROGRAM
SISTER CITY DONATIONS
61,447,666
594,639
180,190
137.538
414,501
4,231,427
26.279
116,094
875,891
(88,072)
1.103.1 54
893.628
14,172
51,090
57,123
178,469
0
1.057.579
231,214
5,331
ARTS GENERAUGALLERY DONATIONS 94,223
TOTAL 10,194,270 .
ENTERPRISE I
WATER OPERATIONS 12,453,950
RECYCLED WATER OPERATlONS 1,833,871
SANITATION OPERATIONS 5,399,577
SOLID WASTE MANAGEMENT 4,951,124
GOLF COURSE 1.029.856
TOTAL 25,488,378 -
(INTERNAL SERVICE 1
WORKERS COMP SELF INSURANCE
RISK MANAGEMENT
HEALTH INSURANCE
RECORDS MANAGEMENT (2)
VEHICLE MAINTENANCE
VEHICLE REPLACEMENT
INFORMATION TECHNOLOGY
TOTAL
1.21 1,510
2,022,488
1.064.542
91,293
388.509
6,317,425
2,960,223
14.076.000
91,216.000
155.000
140,000
50,000
5,492,000
3,367,750
8,650
115,000
616,408
459.096
923,460
26.027
600
28,000
3,800
29,000
765,461
32,000
7,150
750
10.000
12,231,952 -
21,640,700
2.090,700
6,804,500
1,857,900
75,000
32,468,800 -
3,325.000
720.000
920,000
958.000
1 .m.ooo
1,875,000
79,118.066
230,000
230,000
13o.m
5,873.505
246.774
12.000
115.000
644.81 5
461,100
1.002.093
70.600
16.000
50.000
10,000
20,000
765,461
50,000
20,000
0
1 ,000
9,950,348
20,827,346
2,038,893
7,732.819
1,311,085
233,510
32,143,653
2,596,429
1,495,051
1,521,638
958,945
1.816.703
628.000
4,479,500 5,475.520
13,863,500 14,692,364 --
370,548 73.916.148
519,639
90,190
57,538
32,996
7,350,403
22,929
116,094
647.284
(70.076)
1,024,521
851,055
(1.228)
29,090
50.723
187.469
0
39,579
218.364
6.081
103,223
11,475,874 -
8.900 13,276,204
1,685,878
6.400 4,477.658
5,497,939
871,346
25,808,825 -
1.940.081
1,247.447
482.906
(90,348) 0
357.728
27.089
4.500 nos03
4,825.752 -
~REDEVELOPMENT I
VILLAGE OPERATIONS I DEET SVC 1,104.246
VILLAGE LOWIMOD INCOME HOUSING 1,685,412
SCCRA OPERATIONS / DEET SVC (739.151)
SCCRA LOWMOD INCOME HOUSING 144,230
TOTAL 2,194,737
I
1.797.978 1.546.043
515,844 51,300
735,273 347,964
242,924 24,000
3,292,019 1,969,307
(300,000) 1,056,181
2.149.956
(351,842)
363,154
3.21 7,449
TOTAL OPERATING FUNDS $113,381,051 $153,072,271 $1 37,873,738 $0 $0 $119,244,048
CITY OF CARLSBAD
OPERATING FUNDS
PROJECTEDFUNDBALANCES
PROJECTED PROJECTED
BALANCE ESTIMATED PRELIMINARY FUND RESERVED BALANCE
FUND JULY 1,2004 REVENUES BUDGET TRANSFERS BALANCES JUNE 30,2005
[GENERAL FUND I
SPECIAL REVENUE I
POLICE ASSET FORFEITURE
COPSGRAM
POLICE GRANTS
HOUSlNo SECTION 8
HOUSING TRUST FUND
LIBRARY ENDOWMENT FUND
LIBRARY GIFTS/BEQUESTS
TREE MAINTENANCE
MEDIAN MAINTENANCE
STREET LIGHTING
BUENA VISTA CRK CHNL MNT
LLD #2
ARTS SPECIAL EVENTS
RECREATION DONATIONS
SENIOR DONATIONS
CDBG ENTITLEMENT
COMMUNITY ACTIVITY GRANTS
CULTURAL ARTS PROGRAM
SISTER GrrY DONATIONS
73.916.1 48
519.639
90,190
57,538
32,996
7,350,403
22.929
1 16.094
847.284
(70.076)
1,024,521
851,055
(1.228)
29.090
50,723
187.469
0
39,579
216.384
8.081
ARTS GENERAL DONATIONS 103,223
TOTAL 11,475,874
ENTERPRISE I
WATER OPERATIONS 13,276,204
RECYCLED WATER OPERATIONS 1,685,678
SANITATION OPERATIONS 4,471,658
SOLID WASTE MANAGEMENT 5.497.939
GOLF COURSE 871.348
TOTAL 25,808,825
(INTERNAL SERVICE
WORKER'S COMP SELF INSUR
RISK MANAGEMENT
HEALTH INSURANCE
RECORDS MANAGEMENT (2)
VEHICLE MAINTENANCE
VEHICLE REPLACEMENT
INFORMATION TECHNOLOGY
TOTAL
1,940,081
1,247,447
482.906
0
357.726
27.089
770,503
4,825,752 2
(REDEVELOPMENT I
VILLAGE OPERATIONS I DEST SVC 1,056,181
VILLAGE LOWIMOD INCOME HOUSING 2.149.956
SCCRA OPERATIONS I DEBT SVC (351,842)
SCCRA LOW/MOD INCOME HOUSING 363.154
TOTAL 3.217.449
96,076,000
70.000
145,000
0
6,058,728
482,750
8.000
78.000
582.068
435.794
899.371
130,000
73,200
35,000
10,000
20.000
688,111
30,000
7.000
200
13.000
9,742,222 -
20,980,820
2,320,000
6,961,800
2,426,000
75.000
32,763,620 -
2.020.000
1,240,000
905.700
0
1,709,076
1.780.91 1
90,464,488
57.000
233,710
0
6,042,631
256,983
12.000
0
716,015
674,803
958,733
171,800
28.205
45.596
8.700
0
688.1 11
50.000
15.000
3.400
14,000
9,976,887
20,945,004
1,730,385
6,859,054
1,784,312
23o.m
31,548,755
2,223,498
1.494.71 2
1.01 3,268
0
1,889,696
1,808,000
4244,400 5,010,367
11,900,087 13,439,541
1,936,055 1,530,922
526,000 117,005
936,497 435,526
310,833 54.293
3.709.385 2,137,746
(309.085)
309,085
(1,000.000)
79,218,575
532,639
1,460
57,538
47.093
7,556.1 70
18,929
192.094
71 3,337
0
965,159
809.255
43,767
18,494
52,023
207,469
0
19,579
210,364
2,881
102,223
11,550.494 -
13,312,020
2,275,293
4,580,404
6,139,627
716.346
27.023.690
(3,135.000) (1,398,417)
(743,493) 249,242
375,330
0
177,106
(7,137,336) 0
(1 ,198,200) 4.530
(592,195) -
1,461,314
2,558.951
149,129
619,694
4,789,088
Exhibit 2
$0 $121,989,652 [TOTAL OPERATING FUNDS $1 19,244,048 $154,191,314 $147,567,217
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
ACTUAL PROJECTED
REVENUE REVENUE
REVENUE SOURCE 2002-03 2003-04
Exhibit 3
ESTIMATED
REVENUE
200405
GENERAL FUND 1
TAXES
PROPERTY TAX $24,973,532
SALES TAX 25.542.844
TRANSIENT TAX 8,387,388
FRANCHISE TAX 3,729,713
BUSINESS LICENSE TAX 2,3051 78
TRANSFER TAX
TOTAL TAXES
1,126,804
66,085,459
INTERGOVERNMENTAL
VEHICLE LICENSE FEES 5,086,902
OTHER 1,562,215
TOTAL INTERGOVERNMENTAL 6,629,117 =
LICENSES AND PERMITS
BUILDING PERMITS 988,890
OTHER LICENSES 6 PERMITS 1,055,639
2 042 5211 TOTAL LICENSES 6 PERMITS
CHARGES FOR SERVICES
PLANNING FEES
BUILDING DEPT. FEES
ENGINEERING FEES
AMBULANCE FEES
RECREATION FEES
OTHER CHARGES OR FEES
TOTAL CHARGES FOR SERVICES
FINES AND FORFEITURES
INCOME FROM INVESTMENTS
AND PROPERN.
1,029,582
707.691
2,220,695
1,316,956
1,440,530
993,896
7.709.350
860.892
4,483.932
826,800,000
25,080.000
8,800,000
5,003,000
2,900.000
1,200,m
69,783,000
4,050.000
1,318,000
5,366,000 -
600,000
T15,000
1,800.000
1,440,000
1,310.000
1 ,o00.000
6,925,000
930.000
2,910.000
$28,158,000
26,410,000
9,220,000
4,670.000
2,900,000
1,440,000
1,440.m
2,880,000
800,000
1,120,m
1,500,000
1.500.m
1.340,m
1.020.000
7,080,000
950.000
AS % DIFFERENCE
OF N 0344 2003-04 TO
PROJECTED 2004-05
5,1% 1,356.OOO
5.3?A 1,330,000
4.8% 420.000
-6.7% (333.000)
0.0% 0
2.5% 30,OOo
4 0% 2,803,000 -
25.4% 1,030,000
-13.5% (178,000)
15.9% 852,000 -
44.0% 440,000
44.0% 440.000
44.0% 88O.OOO - ______)
0.0% 0
44.5% 345,000
-16.7% (300,000)
4.2% 60.000
2.3% 30,000
2.0% 20.000
2.2% 155,000 -
2.2% 20,Ooo
0.0% 0
INTERDEPARTMENTAL CHARGES 2,688,817 2.600,oOo 2,700,000 H 3.9% 100.000
OTHERREVENUESOURCES 650.339 700,000 750.000 7.1% 50.000
91,128,235 91,216,000 96,076,000 5.3% 4,860,000 TOTAL GENERAL FUND
* Interest is calculated on an arnortlzed cost basis.
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
ACTUAL PROJECTED
REVENUE REVENUE
REVENUE SOURCE 2002-03 2003-04
Exhibit 3
ESTIMATED
REVENUE
2004-05
SPECIAL REVENUE FUNDS I
POLICE ASSET FORFEITURE
ASSET FORFEITURES 62,376
INTEREST 27.000
TOTAL 89.376 155,000
COPS GRANT 4
STATE FUNDING (A83229) 174,795 135,ooO 140,000
INTEREST 7,462 5,000
TOTAL 182.257 140,000 145,000 ---e-
5.000
50.000 4 POLICE GRANTS
STATE GRANT 80,931
INTEREST 7.084
TOTAL 88.015
HOUSING - SECTION 8
INTEREST
FEDERAL GRANT
TOTAL
HOUSING TRUST FUND
INTEREST
AFFORDABLE HOUSING FEES
OTHER
TOTAL
LIBRARY ENDOWMENT FUND
INTEREST
TOTAL
2,659
5,084,652
5,087.31 1 A
620,397
647,355
454,024
1,721,776
12.591
LIBRARY GIFTS/BEOUESTS
GIFTWEQUESTS
INTEREST
TOTAL
5.821
72.045
77.866
12.000
5,480,000
5,492,000
210.500 239.000
415,550
2,741,700
3,367,750
AS % DIFFERENCE
OF PI 03-04 2003-04 TO
PROJECTED 2004-05
-61.5% (80,000)
-20.0% (5.000)
-54.8% (Ss.000)
3.7% 5.000
0.0% 0
3.6% I 5,000
-16.7% (2,000)
10.3% 566,728
10.3% 564.728 -
13.5% 28,500
-46.2% (1 91.800)
-86.396 ~2.905.000)
-100.0% (2.741.700) -
8,650 -7.5% (8%)
8,650 -7.5% (650)
-90.046 (45.000)
9.2% 6.000
-33.9% (39.000) -
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
ACTUAL PROJECTED
REVENUE REVENUE
REVENUE SOURCE 2002-03 . 2003-04
Exhibit 3
r ESTIMATED
REVENUE
2004-05
TREE MAINTENANCE
INTEREST
TREE MAINTENANCE FEES
INTERDEPARTMENTAL
TOTAL
MEDIAN MAINTENANCE
INTEREST
MEDIAN MAINTENANCE FEES
omER
TOTAL
STREET LIGHTING -
INTEREST
INTERDEPARTMENTAL
STREET LIGHTING FEES
TOTAL
BUENA VISTA CREEK CHNL MAINT
INTEREST
BUENA VISTA FEES
TOTAL
UD w2
INTEREST
LLD 62 FEES
TOTAL
ARTS SPECIAL EVENTS L I
INTEREST
DONATIONS
TOTAL
RECREATION DONATIONS
INTEREST
DONATIONS
TOTAL
40,638 28.000
502.628 498,408
90.000 90.000
633.268 618.408 -
0 0
451,889 459,096
0 0
451,889 459,096 I
49.01 0 36,400
38,590 38,500
794.178 848,560
8B1.m 923.480 I -
40.235 28,000
99,997 27
140,232 28,027 - s--=
0 600
0 0
0 600 --
2,769 2,500
25.700 25,500
28.469 28.000
2.532 3.000
15,374 800
17,906 3,600 d
41 1,297
24,497
1 31,000
AS X DIFFERENCE
OF FY 03-04 2003-04 TO
2004-05 PROJECTED
0.0% 0
-10.1% (50.340)
17.8% 16,000
-5.6% (34.340) -
0.0% 0
-10.4% (47,799)
0.0% 24,497
-5.1% (23,302) -~
-14.8% (5.400)
-27.3% (10,500)
-1 .O% (8.189)
-2.8% (24,089)
7.1% 2.000
370270.4% 99,973
363.8% 101,973 -> c
150.0% 900
0.0% 71.700
12100.0% 72.600
20.0% 500
25.5% 8,500
25.0% 7.000
0.0% 0
0.0% 6,400
10.000 177.8% 6,400
ACTUAL PROJECTED
REVENUE REVENUE
REVENUE SOURCE 2002-03 2003-04
SENIOR DONATIONS
INTEREST
DONATIONS
OTHER
TOTAL
ESTIMATED AS 96 DIFFERENCE
REVENUE OF N 03-04 2003-04 TO
2004-05 PROJECTED 2004-05
CD6G ENTITLEMENT - i
INTEREST
GRANT REVENUE
TOTAL
COMMUNITY ACTIVITY GRANTS
OPERATING TRANSFER IN
INTEREST
TOTAL
CULTURAL ARTS PROGRAM - -
INTEREST
TOTAL
ARTS GENERAUGALLERY DONATIONS
INTEREST
DONATIONS
TOTAL
SISTER CITY DONATIONS
INTEREST
DONATIONS
OTHER
TOTAL
8.379
18,788
190
27,355
32,906
791,094
824.000
25,000
47,708
72,708 4
10,495
10,495 -
4,511
16,438
20,950 -
235
500
0
5,000
24.000
0
29,000
30,000
735,461
765,461
0
32,000
32.000
7.150
7,150
3.000
7.000
10,000 4
250
500
0
735 - i 750 Ib I
5,000
15.000
0.0% 0
-37.5% (9.ooO)
0
42.9% 3,000
30.0% 3,000 dr
-20.0% 60)
-100.0% (500)
0.0% 0
-120.0% it -
Exhibit
TOTAL SPECIAL REVENUE FUNDS 10.368.953 12,231,952 I 9,742,222 I -20.4% (2,489,7301
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
13.387,00(
3,868.ooc
1.871 .OOC
100,Mx
lll.m
175,OOC
ni ,920
3.5oc
338,000
137.W
147.000
71,40(1
20,980.82c --
Exhibit 3
1.3r10,oOo
102,000
578,000
300,000
0
ACTUAL PROJECTED
REVENUE REVENUE
REVENUE SOURCE 2002-03 2003-04
/ENTERPRISE FUNDS
2,320.000
WATER OPERATIONS
WATER SALES
READY TO SERVE CHARGES
PROPERTY TAXES
NEW ACCOUNT CHARGES
BACK-FLOW PROGRAM FEES
PENALTY FEES
INTEREST
ENGINEERING (I PLAN CHECK FEES
ENGINEERING OVERHEAD
SERVICE CONNECTION FEES
AGRICULTURAL CREDITS
OTHER
TOTAL
6,334,000
55.600
236,900
56.000
264.000
15,300
8.961.800
13,081,345
3.705,974
1,697,040
103.430
105.390
260,709
744,491
3,510
31 8,987
140,885
153,647
787.507
21,102,915
210.000
235.000
40.000
614,000
27.000
1,300,000
n'
i3,3n,ooo
3,786,000
1,782.000
103.000
109.000
200,000
689,000
3.500
329.000
140,000
153,200
969.000
21,640,700
RECYCLED WATER
WATER SALES 1,090,230 1,200.OOo
READY-TO-SERVE CHARGE 86,223 85,700
RECYCLED WATER CREDITS 342.055 425.000
INTEREST 852,908 385,ooo
OTHER 10.297 15,000
TOTAL 2,181,713 2.090,700 -
SANITATION OPERATIONS
SERVICE CHARGES 8.1T1,845 8.200,OOo
MlSC SEWER 43.814 54.500
ENGINEERING OVERHEAD 257,590 230,000
PENALTY FEES 64,557 55,000
INTEREST 324.892 250.000
OTHER 129,208 15.000
TOTAL 6,987,906 6,804,500
SOLID WASTE MANAGEMENT
INTEREST
RECYCLING FEES (AB939)
PENALTY FEES
NON-JURISDICTIONAL FEES
STATE GRANT
TRASH SURCHARGE
OTHER
TOTAL
220.585
240,463
41.296
586,574
57,861
0
7.861
1,154,610
206,000
240,000
40,m
600,000
51,900
720,000
n
1,857,900
GOLF COURSE
TRANSFER FROM GENERAL FUND 600,000 0
INTEREST 125.230 75,000
TOTAL 725,230 75,000
TOTAL ENTERPRISE FUNDS 32.162.374 32.468.W
ESTIMATED
REVENUE
2004-05
0
75.000
75.000
32,763,620
AS % DIFFERENCE
OF FY 03-04 2003-04 TO
PROJECTED 2004-05
0.1%
2.2%
5.0%
-2.996
1.8%
-12.5%
12.0%
0.0%
2.7%
-2.1 %
-4.1%
-92.6%
-3.1% -
11.7% 140,M)o
19.0% 16.300
36.0% 153.000
-17.8% (85.000)
-100.0% (15.000)
11 .O% =,300
2.2% 134,000
2.0% 1,100
3.0% 6.900
1.8% 1 ,000
5.6% 14.000
2.0% 300
2.3% 157,300 -
1.9% 4,000
-2.1 % (5,000)
0.0% 0
2.3% 14,000
-48.0% (24,900)
80.6% 580,000
0.0% 0
30.6% 568,100 --
0.0% 0
0.0% 0
0 0
0.9% 294,820
-
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
TOTAL INTERNAL SERVICE FUNDS 12,968,946 13,883,500
Exhibit 3
11,900,087 -14.2% (1,963,413)
ACTUAL PROJECTED
REVENUE REVENUE
REVENUE SOURCE 2002-03 2003-04
ESTIMATED
REVENUE
AS % DIFFERENCE
OF M 03-04 2003-04 TO
PROJECTED 2004-05 INTERNAL SERVICE FUNDS J
WORKERS’ COMP SELF-INSURANCE
INTEREST
INTERDEPARTMENTAL
OTHER (OP TRANS IN)
TOTAL
56,154
600,231
16,276
672,661
20,000
750,000
2,555.000
3.325.000
20,000
2,000,000
0.0% 0
166.7% 1.250.Ooo
-100.0% (2,555,000)
-39.3% (1,305.000) 2,020,000
LlABlLlN SELF-INSURANCE i
INTEREST
INTERDEPARTMENTAL
OTHER
TOTAL
40,000
1,200,000
0
99.833
603,009
34,214
737,056
60.000
650,000
10,000
720,000
-33.3% (20,000)
-100.0% (10.000)
84.6% 550.000
72.2% 520.000 - 1,240,OOo
HEALTH INSURANCE
INTEREST
INTERDEPARTMENTAUREIMB.
TOTAL
49,385
2,994,638
3,044,001
30,000
890.000
920,000
30.00
675.700
905.700
0.0% 0
-1.6% -100.m
-1.6% (14.300) -
RECORDS MANAGEMENT (2)
INTEREST
INTERDEPARTMENTAL
OTHER
TOTAL
25
1,030,400
612
2,500
955,500
0
0
0
n
-1 00.0% (2.500)
-100.0% (955.500)
0.0% 0
-100.0% (958,OOO) -4 1,031.037 958.000 -
VEHICLE MAINTENANCE
INTERDEPARTMENTAL
INTEREST
OTHER
TOTAL
1,466,615 1.675.OOO
17,840 11,000
100,569 100,000
1.585.024 1,788,000 -
1,699.076
10,000 I
1.4% 24,076
-9.1% (1 .000)
-100.0% (100,000)
-107.7% (76,924) -- 1,709,076d
1,580,911
VEHICLE REPLACEMENT
INTERDEPARTMENTAL
INTEREST
OTHER
TOTAL
L-
7.8% 113,911
-3.9% (8,000)
1,429.945 1,487,000
295,315 208,000
137,313 0
1,862,573 1,675,000
0.0% 0
6.390 105,911 -
100,000 -13.0% (15,000)
4,144,400 9.0% 342.900
INFORMATION TECHNOLOGY
INTEREST
INTERDEPARTMENTAL
OPERATING TRANSFER IN
TOTAL
139,208 115.000
3,696,817 3,801,500
569 563.MH1 -100.0% (563.000)
-5.3% (235,100)
...
4,036,594 4,479,500
33
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
Exhibit 3
ACTUAL PROJECTED
REVENUE REVENUE
REVENUE SOURCE 2002-03 2003-04
REDEVELOPMENT FUNDS I
VILLAGE OPERATIONS I DEET SERVICE --
RENTAL INCOME
TAX INCREMENT
ADMINISTRATIVE FEES
INTEREST
OTHER
OPERATING TRANSFER IN
TOTAL
14.388 45,755
1,594.51 1 1,892,000
0
61,482
0
56,600
273,906 3,623
0 0
1,944,287 1,797.978
VILLAGE LOW AND MOD INCOME HSNG -
TAX INCREMENT 398.626 422,844
INTEREST 133,502 93,000
OTHER 0 0
TOTAL 532,130 515,844 --
SCCRA OPERATIONS I DEBT SERVICE
TAX INCREMENT 130,955 712,273
INTEREST 19,476 23,000
OPERATING TRANSFER IN 0 0
TOTAL 150,431 735,273
SCCRA LOW AND MOD INCOME HSND - - i
TAX INCREMENT 43.652 237,424
INTEREST 6,847 5,500
TOTAL 43.852 242,924
TOTAL REDEVELOPMENT FUNDS 2,670,480 3,292,019
ESTIMATED
REVENUE
2004-05
63,055
1,776,000
0
73,000
4.000
1.936.055
466,000
60,OO
0
526,000 - .
91 1.497
25,000
n
936,497 -
303,633 . 7,0001
310,833
AS % DIFFERENCE
OF PI 03-04 2003-04 TO
PROJECTED 2004-05
61.5%
5.0%
0.0%
29.0%
10.4%
0.W
37.300
84,000
0
16,400
37?
n
~
7.7% 138.0TI -
10.2% 43,156
-35.5% (33.000)
0.0% n
2.0% 10,156 -
26.0% 199,224
6.7% 2.000
0.0% 0
0 201,224 - a
26.0% 66.409
27.3% 1,500
28.0% 67.W I
TOTAL OPERATING $149,298,988 $1 53,072,271 $1 54,191,314 0.7% $ 1,119,043
33
Exhibit 4
2004-05
'RELIMINARl
BUDGET
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
332,403
1,228,707
810.970
124,215
1,010,674
161.684
%INCR (DEC)
03-04 BUD
TO
04-05 BUD
3.668.653
610,743
2,599,435
1,983,055
792,656
5,985,889
19,840,247
13,258,073
33,098,320
528,556
296,850
185.073
3,415,121
1,906,938
6,332,538
8,343,338
691,099
4,934,953
76,269
2003-04 2003-04
2001-02 2002-03 ESTIMATED ADOPTED
DEPARTMENT ACTUALS ACTUALS EXPENDITURES (1) BUDGET
GENERAL FUND I
POLICY AND LEADERSHIP GROUP
8.6%
5.7%
3.9%
-59.8%
4.0%
-4.3%
CITY COUNCIL 272,275
CITY MANAGER 1,080,772
COMMUNICATIONS 246.248
CITY CLERK 280.226
CITY AlTORNEY 939.657
CITY TREASURER 114,341
273.21 1
1,023,959
472,185
290,790
880,954
138,606
3,079,705
265.809 305,953
1,192,248 1,162,763
635.888 780,711
285,400 309,137
950,530 971,382
147,339 168,950
3,477,214 3,698,896 -0.8% TOTAL POLICYREADERSHIP GROUP 2,933,519
ADMINISTRATIVE SERVICES
-14.1%
-0.1%
-2.3%
ADMINISTRATION 386,758
FINANCE 2,157.099
HUMAN RESOURCES 1,461,503
RECORDS MANAGEMENT (2) 0
TOTAL ADMINISTRATIVE SERVICES 4,005,360
561.949
2,434,191
1,338,418
0
4,332,558
563,763 710,648
2,449,541 2,601,498
1,598,802 2,020,938
0 0
4,612, 106 5.341.084 12.1%
12.4%
14.3%
13.2%
-17.0%
-4.8%
0.7%
5.7%
5.4%
PUBLIC SAFETY
POLICE 14,957,749 15,994.680
11.046.901
17,515.613 17,646,410
11,924,210 11,595,742
29,439,823 29,242,152
FIRE 10,293,623
TOTAL PUBLIC SAFETY 25,251,572 27,041,581
COMMUNITY DEVELOPMENT
COMMUNITY DEVEL ADMlN 329.304
GEOGRAPHIC INFORMATION 273.1 99
ECONOMIC DEVELOPMENT 226,252
PLANNING 2,813,766
BUILDING 1,768,613
TOTAL COMMUNITY DEVELOPMENT 5.409.134
512,251
260,266
177,090
2,989.683
1,658,672
5,598,162
469,716 636,600
291 ,079 31 1,772
182,228 183,735
3,383,521 3,230,939
1,680,987 1,809,656
5,987,531 6,172,702 2.6%
2.2%
-2.9%
7.0%
9.1%
COMMUNITY SERVICES
7.454,751
664.406
4,256,322
739
558.141
8,256.927 8,162,232
668,810 71 1,739
4,535,969 4,611,663
46,185 69,925
51 1.572 697.114
LIBRARY 6,938,523
CULTURAL ARTS PROGRAM 554,206
RECREATION 3,994.199
TRAILS MAINTENANCE 0
SENIOR PROGRAMS 401,419
TOTAL COMMUNITY SERVICES 11,888,347
786,817 12.9%
4.1% 12,934,359 14,019,463 14,252,673
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
%INCR (DEC)
03-04 BUD
TO
04-05 BUD
8.7%
20.2%
6.5%
0.7%
-4.4%
-7.1 %
7.4%
0.0%
0.0%
-1 0%
0.0%
6.9%
1.0%
-100.0%
0.0%
6.2%
-100.096
0.9%
0.0%
2003-04 2003-04
2001-02 2002-03 ESTIMATED ADOPTED
DEPARTMENT ACTUALS ACTUALS EXPENDITURES (1) BUDGET
PUBLIC WORKS
PUBLIC WORKS ADMIN 492,064 757,423
ENGINEERING 4.312.623 5,652,977
FACILITIES MAINTENANCE 2,145,904 2,343,468
PARK MAINTENANCE 2,692.390 3,127,449
2,331,712 STREET MAINTENANCE 2.272.808
TRAFFIC SIGNAL MAlNT 584,348 502,210
TOTAL PUBLIC WORKS 12,500,137 14,715.239
722,308 800,032
5,983.777 5,210,161
2,625,742 2,803,465
3,130,574 3,532,676
2,540,385 2,611,249
737,087 776.198
15,739,873 15,733,781
NON-DEPARTMENTAL
COMMUNITY PROMOTION 308,798 25,000 0 509,100
BEACH PARKING 0 0 0 36,000
COMMUNITY CONTRIBUTIONS 65,235 21,840 102,000 0
HIRING CENTER 83,400 83.475 82.506 85,849
HOSP GROVE PAYMENT 800,000 800,000 800,OOO 800,OOO
PROPERTY TAX ADMIN FEE 205,775 326.069 332,000 332,000
DUES 8 SUBSCRIPTIONS 46.386 48,379 72,150 72,150
MISC I TRANSFERS OUT 1,302 24,918 563,000 563.000
ASSESSMENT SERVICES 13,923 15,121 35,400 35,400
INFRASTRUCTURE REPLACE TRANS 3,000,000 3,500,000 3,605,000 3,605,000
GOLF COURSE TRANSFER
TRANSFER TO CIP
TRANS TO STORM WATER PGM
MANAGEMENT INCENTIVE PAY
LEGAL SERVICES
OTHER
TOTAL NON-DEPARTMENTAL
SUBTOTAL GENERAL FUND
CONTINGENCIES
TOTAL GENERAL FUND
0 600.000 0 0
1,500,000 35,000,000 0 0
1,873.190 0 0 1,263,800
0 0 0 575,000
0 109,900 250.000 250.000
17,421 324,443 0 0
7,995.430 40,879.145 5,842,056 8,127,299
69,983,499 108,580.749 79,118,066 82,568,587
0 0 0 2,300,000
69,963,499 108,580,749 79.1 18.068 84,888,587
2004-05
'RELIMINAR)
BUDGET
869.73
6,262.1 45
2,987,Olf
3,557,094
2,496,232
720,991
16,893,212 -
509,lOC
36,WC
C
85,ooc
800.OOC
355,000
72,900
a
35,4w
3,830,000
0
800.000
0
580,000
250.000
7,353.400
88,164,488
2,300,000
90,464,488
-9.5%
6.8%
0.0%
6.6%
Exhibit 4
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
2003-04 2003-04
2001-02 2002-03 ESTIMATED ADOPTED
2004-05
'RELIMINAR!
BUDGET
57,m
233,71C
C
6,042,631
256.98:
12,m
C
C
716.01!
674.80:
958,732
171,W
28,205
45,596
0
0
688,111
50,00(1
15,00(1
3,400
14,000
8.700
0504 BUD
TO
04-05 BUD
-85.9%
27.8%
~ 100.0%
8.9%
0.3%
100.0%
-100.0%
2.61
33.7%
-17.7%
10446.3%
26.3%
0.0%
5.2%
-16.7%
-25.0%
70.0%
3.7%
DEPARTMENT ACTUALS ACTUALS EXPENDITURES (1) BUDGET SPECIAL REVENUE FUNDS I
POLICE ASSET FORFEITURE
COPS FUND
POLICE GRANTS
HOUSING SECTION 8
HOUSING TRUST
LIBRARY ENDOWMENT FUND
LIBRARY GIFTSEEQUESTS
LIBRARY STATE GRANTS
TREE MAINTENANCE
MEDIAN MAINTENANCE
STREET LIGHTING
BUENA VISTA CRK CHNL MNT
LLD #2
ARTS SPECIAL EVENTS
SENIOR NUTRITION (3)
SENIOR DONATIONS
CDBG ENTITLEMENT
COMMUNITY ACTIVITY GRANT
CULTURAL ARTS PROGRAM
SISTER CITY DONATIONS
5,724
286,734
180,975
3,867,573
185.874
9.875
30,537
0
642,800
533,901
882,780
25.809
0
19,087
207,044
35.557
78.210
180.1 52
190,410
5,019,097
207,488
11,850
80,326
56,248
674,596
536,782
934,503
88,418
0
60,109
0
25.425
230,000
230,000
130,000
5,873,505
240,774
12,000
115,000
0
644.81 5
461.100
1,002,093
70,600
16,000
50,000
0
20.000
403,900
182,915
30,000
5,549,702
256.340
6,000
67,620
0
697.979
504,841
1,165,034
1,629
0
36,103
0
0
477,163 805,721
57,714 95,355
34.144 5.174
15 0
ARTS GENIGALLERY DONATIONS 58.120 19.563
765,461
50.000
20.000
0
1 ,000
1o.Ooo
9,950,348
654.408
60,000
20,000
2.000
13,500
0
9,651,971
20.874,869
1,913,117
8,029.909
1,521,511
300.000
RECREATION DONATIONS 6,735 16,969
TOTAL SPECIAL REVENUE FUNDS - 7,548.161 - 9,086,396 9,978,687
20,945,004
1,730,385
6,859.054
1,784,312
230.000
3.4%
0.3%
-9.6%
-14.6%
17.3%
-23.3%
[ENTERPRISE FUNDS I
20,827,346
2,038,893
7,732.81 9
131 1,085
233,510
WATER OPERATIONS 18,892,192 19,038,158
RECYCLED WATER OPERATIONS 1,476,399 1,552,164
SANITATION OPERATIONS 6,498,962 6,248,394
SOLID WASTE MANAGEMENT (4) 983.1 11 251 1,923
GOLF COURSE 168.967 93,341
TOTAL ENTERPRISE FUNDS 28,019,631 29,443,980 -3.3% 32,143,653 32,639.406 31,548,755
2,223,498
1 ,494,712
1,013,268
0
1,889.696
1,808,000
IINTERNAL SERVICE FUNDS 1
2,124,381
1,331,903
2.674.714
905,870
1,644,950
1,140,044
4,082,886
2,596,429
1,495,051
1,521,636
958,945
1,816.783
828,000
5,475,520
1,327,605
1 ,505,019
1,521,638
1,126,466
1,889.420
873,000
5,461,325
67.5%
-0.7%
-33.4%
-100.0%
0.0%
107.1%
-8.3%
WORKERS COMP SELF INSURANCE 1,093,092
RISK MANAGEMENT 1,373,974
HEALTH INSURANCE 2,464,03 1
RECORDS MANAGEMENT (2) 989.761
VEHICLE MAINTENANCE 1,640,651
VEHICLE REPLACEMENT 1.1 79.1 22
INFORMATION TECHNOLOGY 3,631,939
TOTAL INTERNAL SERVICE FUNDS 12,352,570 14.692.364 -1.9% - 13,704,471
2003-04 2003-04 2004-05
2001-02 2002-03 ESTIMATED ADOPTED PRELIMINARY
DEPARTMENT ACTU ALS ACTUALS EXPENDITURES (1) BUDGET BUDGET
REDEVELOPMENT I
1.530.922
117.005
435,528
2,137,748
VILLAGE OPERATIONS I DEBT SVC 2,102,507 2,286,765 1,546,043 1,563,217
VILLAGE LOWlMOD INCOME HSNG 45,170 107,648 51,300 98.948
SCCRA OPERATIONS I DEBT SVC 63,072 168,527 347,984 183,528
SCCRA LOWNOD INCOME HSNG 19,345 18,496 24,000 38.1 17
2,230,094 2,579,434 1,969,307 1,883,810 TOTAL REDEVELOPMENT -
03-04 BUD
TO
04-05 BUD
-2.1%
18.2%
137.3%
42.4%
13.5%
(TOTAL OPERATING FUNDS 120,133.955 163,595,307 137,873,738 142.748.245 147,587,217 3.4%
Exhibit 4
(1) Estimated expenditures may exceed Adopted budget since they include prior year budget canyfotwards.
(2) Records Management was converted to an lntemal Service fund in FY02 and converted back to a General fund in N05.
(3) Senior Nutrition Grant was moved to the General fund in 2002-03.
(4) Storm Water Protection Program was converted from a Special Revenue fund to an Enterprise fund during FYO4.
Exhibit f
PERSONNEL ALLOCATIONS FOR 2003-04 AND 2004-05
ADJUSTED OVER
FINAL PRELIMINARY (UNDER)
BUDGET BUDGET 2003-04
CITY MANAGER
COMMUNICATIONS
CITY TREASURER
CITY CLERK
CITY AlTORNEY
6.00 6.00 0.00
2.75 2.75 0.00
0.75 0.75 0.00
0.00 0.00 0.00
7.00 7.00 0.00
)ADMINISTRATIVE SERVICES 1
ADMINISTRATION 2.00 2.00 0.00
RECORDSMANAGEMENT
INFORMATION TECHNOLOGY
FINANCE
RISK MANAGEMENT
HUMAN RESOURCES & WORKERS COMP
)PUBLIC SAFETY i
POLICE
FIRE
8.00 8.00 0.00
16.00 16.00 0.00
28.00 28.00 0.00
2.00 2.00 0.00
10.00 10.00 0.00
148.00 148.00 0.00
79.75 79.75 0.00
ICOMMUNITY DEVELOPMENT 1 L I COMMUNITY DEVELOPMENT ADMINISTRATION 3.00 3.00 0.00
BUILDING INSPECTION 13.00 13.00 0.00
ECONOMIC DEVELOPMENT 1 .oo 1 .00 0.00
GEOGRAPHIC INFORMATION 2.00 2.00 0.00
PLANNING 25.00 25.00 0.00
HOUSING AND REDEVELOPMENT 10.00 10.00 0.00
)COMMUNITY SERVICES I
LIBRARY
CULTURAL ARTS
RECREATION
SENIOR PROGRAM
48.00 48.00 0.00
5.00 5.00 0.00
31 .OO 31 .OO 0.00
2.00 2.00 0.00
PUBLIC WORKS 1 ADMINISTRATION 6.00 7.00 1 .oo
ENGINEERING SERVICES 57.00 57.00 0.00
GENERAL SERVICES 58.75 57.75 (1.00)
MAINTENANCE & OPERATIONS 73.00 73.00 0.00
FULL AND 314 TIME LABOR FORCE 646.00 646.00 0.00
Exhibit 5
PERSONNEL ALLOCATIONS FOR 2003-04 AND 2004-05 (Continued)
SUMMARY OF REQUESTED LABOR FORCE BY CATEGORY
2003/04 2004105 Difference
Full Time Personnel I 3/4 Time Personnel in Full Time Equivalents 0.00 O.OO I 640.00 640.00
6.00 6.00
Hourly Full Time Equivalent Personnel 148.27 147.93 (0.34)
TOTAL LABOR FORCE 794.27 793.93 (0.34)
)LIMITED TERM EMPLOYEES I
Management Interns
Building Inspector Intern
Division Chief Overstaff I GIS Intern
2003l04 2004105 Difference
2.00 1.50 (0.50)
2.00 2.00 0.00
1 .oo 0.00 (1 .OO)
0.50 0.50 0.00
Planning Technician Intern 1 .oo 1 .00 0.00
TOTAL LIMITED TERM EMPLOYEES 6.50 5.00 (1.50)
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