HomeMy WebLinkAbout2011-06-07; City Council; 20581; FISCAL YEAR 2011-12 PRELIMINARY OPERATING BUDGETCITY OF CARLSBAD - AGENDA BILL 19
20,581AB#
MTG. 06/07/11
DEPT. Finance
Fiscal Year 2011-12 Preliminary
Operating Budget Workshop
DEPT. DIRECTOR
CITY ATTORNEY
CITY MANAGER
RECOMMENDED ACTION:
Accept report. Set public hearing for June 21, 2011.
ITEM EXPLANATION:
The Operating Budget work session on June 7, 2011 is an opportunity for the City Council to
review the Fiscal Year 2011-12 Preliminary Operating Budget. City staff will be making
presentations and will also be available to answer questions. The Preliminary Capital
Improvement Program was presented to the City Council at the May 10, 2011 City Council
meeting.
In addition to these meetings, a Citizens' Budget Workshop will be held on Thursday, June 9,
2011 at 6:00 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 FY 2011-12 Operating Budget and Capital
Improvement Program is scheduled for the June 21, 2011 City Council meeting.
2011-12 BUDGET OVERVIEW:
The focus of this year's budget development was to provide a balanced budget for the coming
fiscal year and set the city on a path to long-term financial health, ensuring a financial structure
that will support current service levels into the future. The city's budget continues to emphasize
the maintenance and operations of current city infrastructure as well as maintaining core city
services at their current levels. Significant ongoing operating expenses were identified and
incorporated in the FY 2011-12 budget where necessary, to ensure the budget reflects the
ongoing financial obligations of the city.
Economic conditions experienced over the past few years have provided financial challenges.
Over the past several years, the city has addressed these challenges, and has taken deliberate
measures to continue to allocate resources in a responsible manner, minimizing the impact to
users of city services. These measures included a reduction in full-time equivalent (FTE)
positions, reducing and/or eliminating cost of living salary increases, using technology and other
tools to create efficiencies, and reducing expenses with a minimal impact to the community. By
DEPARTMENT CONTACT: Judi Vincent 760-602-2430 iudi.vincent@carlsbadca.gov
FOR CITY CLERKS USE ONLY.
COUNCIL ACTION: APPROVED D
DENIED D
CONTINUED D
WITHDRAWN D
AMENDED D
CONTINUED TO DATE SPECIFIC D
CONTINUED TO DATE UNKNOWN D
RETURNED TO STAFF O
OTHER - SEE MINUTES
REPORT WAS RECEIVED
Page 2
planning ahead, the city was able to make adjustments to its budget over the last several years
to compensate for large decreases in revenues.
Responsible management of city resources includes maintaining a focus on a sustainable
future. City staff continues to monitor local, state and federal economic forecasts and routinely
updates a ten-year forecast for the General Fund in order to gauge the effects of today's
actions on the city's future. As economic uncertainty continues, this long-term perspective
becomes even more important. The Preliminary Budget assumes that overall General Fund
revenue will increase by approximately two percent in FY 2011-12 compared to the previous
year's projected revenue.
Fire Safety and General Employee contract negotiations were underway, but not yet complete,
at the time the Preliminary Budget was prepared. Any actions resulting from the negotiations
currently underway are not included in the Preliminary Budget, but will be incorporated as part
of the Final Budget if decisions are reached prior to budget adoption.
The Preliminary Operating Budget for FY 2011-12 totals $194.9 million citywide, which
represents an increase of $6.6 million, or 3.5 percent, as compared to the FY 2010-11 adopted
budget. Operating revenues are estimated at $197.2 million, which is about a $900,000, or 0.5
percent, increase over the current year's projections. The recommended General Fund
Operating Budget is $113.0 million, with estimated revenues of $113.6 million. This is a 2.1
percent increase in the estimated General Fund revenues as compared to the projected FY
2010-11 revenues, and a 3.3 percent increase in General Fund budgeted expenditures
compared to the FY 2010-11 adopted budget.
General Fund Estimated Revenues - The majority of the city's General Fund revenues come
from taxes. In the upcoming year, it is expected that property tax revenue will be
approximately $48.3 million. This is a decrease of 0.2 percent from the revised FY 2010-11
projections. The FY 2011-12 property tax revenue is based on the assessed value of property
in Carlsbad, as provided by the County Assessor in May 2011.
Sales taxes are expected to total $27.1 million for FY 2011-12, an increase of three percent
compared to the FY 2010-11 revised projections. These estimates assume that the slight
improvements we have seen in the economy will continue over the next year, and that we will
receive additional revenue from new retail establishments at Paseo Carlsbad, new retail outlets
in Bressi Ranch and a full year of sales tax revenues from two new auto dealerships in the city's
auto mall. The city's sales tax base is heavily weighted in the transportation and retail sectors.
The City of Carlsbad has many car dealerships which historically generated approximately $6
million of sales tax each year. Car sales have slowed since FY 2008-09, but have started to
show slight gains in the 4th quarter of 2010, resulting in annual car sales projections of
approximately $5.8 million for FY 2011-12. In addition, retail sales comprise over 40 percent of
the sales tax generated in Carlsbad. As the economy continues to recover, the city's sales tax
revenues are projected to continue to increase, but at a slower rate than what the city
experienced in FY 2010-11.
The FY 2011-12 revenues for Transient Occupancy Taxes (TOT) are estimated at $12 million,
a 5.3 percent increase over prior year projections, due to slight increases projected in the
average daily rate at the city's various hotels and the reopening of a section of the La Costa
Resort, which was closed for a portion of FY2010-11. In addition, the Park Hyatt Hotel, which
PageS
took over operations of the Four Seasons Aviara Hotel in June 2010, is becoming more
established, raising the expectations of higher TOT revenues in FY 2011-12.
Franchise taxes are estimated at $4.6 million, a decrease of 2.1 percent, primarily due to the
continued reduction in operations at the Encina power plant, which negatively impacts the
franchise tax paid to the city by San Diego Gas and Electric (SDG&E).
Development Revenues are expected to decrease by 9.5 percent in FY 2011-12, as a result of
subdued activity in residential and commercial development, and are estimated to be $1.9
million in FY 2011-12, as compared to $2.1 million projected for FY 2010-11.
General Fund Budgeted Expenditures - The General Fund contains most of the discretionary
revenues that fund basic core city services. The recommended General Fund Operating
Budget is $113.0 million, which represents a $3.6 million, or 3.3 percent, increase in General
Fund budgeted expenditures compared to the FY 2010-11 Adopted Budget. The overall
increase is mainly attributed to a $1.4 million budget addition to address future pension costs
and the unfunded pension liability; a $1.8 million budget addition to pay the ongoing operating
and debt service expenses of the city's municipal golf course; and approximately $400,000 in
increased transfers to other city funds. Transfers are discussed further on the next page. In
addition, personnel cost increases, due to higher health insurance rates, higher retirement rates
as projected by CALPERS, and growth in wages based on previously negotiated labor
contracts, were largely offset by reductions in full-time positions. A few expenditures are
discussed in more detail below:
Proposed Position Changes - A decrease of 14.75 full-time positions is reflected in the FY
2011-12 Preliminary Operating Budget, as compared to the FY 2010-11 Adopted Budget. The
total decrease includes the elimination of 10.75 positions identified through the city's
expenditure reduction efforts as well as the elimination of four positions that had previously
been unfunded. These eliminations are in addition to the 18.75 positions eliminated over the
past two fiscal years.
The FY 2011-12 Operating Budget includes the elimination of the following 14.75 full-time
positions:
1.0 Assistant Planner 1.0 Management Analyst
1.0 Associate Engineer 1.0 Parks Maintenance Worker
2.0 Custodians 0.75 Records Manager
1.0 Deputy City Engineer 1.0 Senior Building Inspector
1.0 Fire Marshal 1.0 Senior Office Specialist
1.0 Graphic Artist 1.0 Utility Worker
2.0 Maintenance Aides
In addition to the eliminated positions mentioned above, three other positions in the city are
projected to remain unfunded for FY 2011-12. The unfunded positions provide an opportunity
for departments to realize salary savings without eliminating positions that may be needed in
the future as the economy improves.
The net increase in hourly staff totaled 0.8 FTE. This increase is due to a 0.3 FTE increase in
the Utilities Department for part-time Utility Workers and a 0.5 FTE increase in the Records
3
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Department for a part-time Office Assistant. These increases are to provide partial
replacements for two of the full-time positions shown as eliminated above.
These changes reduce the city workforce from 699 to 684.25 full-time employees. Hourly,
full-time equivalent positions increase from 138.94 to 139.74. As mentioned above, three of
the full-time positions are not funded in the FY 2011-12 Budget.
New Facilities - The city has a number of major capital projects scheduled for construction
over the next five years. The costs of maintaining and operating the facilities, including
additional personnel if necessary, are added to departmental operating budgets as projects
are completed. The Carrillo Ranch Barn Restoration project is scheduled for completion in
the Spring of 2011. Additional funds for maintaining this facility are incorporated in the FY
2011-12 budget for the Property and Environmental Management Department. Additional
funds have also been added to the Parks and Recreation budget for landscape maintenance
of the new Madison Street expansion of Pine Avenue Park.
Capital Outlay - The one major capital outlay purchase planned in the General Fund for FY
2011-12 is $110,000 for the replacement of three portable EKG monitors for the Fire
Department's emergency medical services team.
Other Budget Requests - The FY 2011-12 Preliminary Operating Budget also includes the
following transfers and advances to other funds:
• $7.4 million transfer to the Infrastructure Replacement Fund for major maintenance
and replacement of city infrastructure. This represents 6.5 percent of the General
Fund Revenues, the same as the percentage transfer for FY 2010-11.
• $215,000 transfer to the Storm Water Program for reimbursement for the General
Fund portion of Storm Water expenses.
• $473,000 transfer to the Median Maintenance and Street Tree Maintenance Special
Revenue Funds to cover cash shortfalls, as annual assessments collected from
property owners do not cover operating expenditures.
• $1.4 million transfer to the city's municipal golf course for debt service and operations.
The Golf Course's budget and financials are on a calendar year basis. The Carlsbad
Public Financing Authority approved the calendar year 2011 Golf Course Budget,
including $1.8 million of funding from the General Fund. The additional $0.4 million is
budgeted in Parks and recreation for Habitat Maintenance costs.
• $85,000 advance to the South Carlsbad Coastal Redevelopment Area (SCCRA) from
the General Fund, as they are not projecting to generate tax increment for FY 2011-
12. However, there are activities that need to be performed to help generate tax
increment producing projects within the area, such as the Ponto Development and the
proposed new desalination project. Once more development occurs in this area, it is
anticipated that the SCCRA will be able to repay the General Fund advances.
Finally, the City Council's contingency account is proposed at $500,000 in FY 2011-12, which is
equal to the FY 2010-11 budget for this item. This resource is available to the City Council to
address unanticipated emergencies or unforeseen program needs.
Page 5
Other Funds - Enterprise Fund revenues, including Water, Wastewater Services and Solid
Waste Management, are projected at $52.8 million, an increase of $2.4 million, or 4.8 percent,
over current year projections. The budgeted expenditures are estimated at $53.4 million for FY
2011-12, which is an increase of $1.8 million, or 3.5 percent, over the FY 2010-11 Adopted
Budget. Rate increases are being proposed in the Water and Sewer Funds to fund
maintenance, operations and replacement, as well as to establish and maintain adequate
operating reserves. The primary driver in the proposed water rate increases is the cost of water
purchased from the San Diego County Water Authority, including a projected nine percent
increase to the wholesale purchase cost of water (from $887 to $967 per acre foot) and a
projected 18.7 percent increase in their fixed charges for water purchases. In addition, the cost
of purchasing recycled water is anticipated to increase up to 30 percent compared to the prior
year. Carlsbad customers continue to conserve water, resulting in a projected decrease in
quantity of water purchased in the coming year. A separate public hearing will be scheduled at
a later date in order to discuss the proposed water, sewer, and trash rate increases
Revenues from Special Revenue Funds are expected to total $11.3 million, a $3.6 million, or
24.2 percent, decrease from FY 2010-11 projections. Expenditures are budgeted at $11.4
million. This is $500,000, or 4.6 percent, higher than the FY 2010-11 Adopted Budget. The
types of items supported within special revenue funds include grants (Police, Section 8 Housing
Assistance, Community Development Block Grants), donations, special fees, and assessments
(Affordable Housing Trust Fund, Maintenance Assessment Districts). Revenues do not always
match expenditures in a given year because of timing differences related to the receipt of grant
and donation funding.
The combined Redevelopment Agency budget proposal totals $1.8 million. This is
approximately $300,000, or 7.9 percent, lower than the FY 2010-11 Adopted Budget.
Revenues are estimated at $3.5 million, a decrease of $300,000, or 14.3 percent, from FY
2010-11 projections.
More information regarding all of the city's projected revenues and Operating Budget
recommendations can be found in the attached exhibits.
FEES AND CHARGES FOR SERVICES
One of the City Council's goals is to annually evaluate fees and charges for services. In
addition to the proposed utility rate increase mentioned above, staff has reviewed all of the fee
schedules and is recommending the changes as shown on Exhibit 6, and further discussed
below.
GENERAL CITY FEES
These are fees charged for the usage of City Services and property such as rentals, and
classes. In the past, these fees have been increased annually by the increase in the annual
West Urban Consumer Price Index (CPI) published by the Bureau of Labor and Statistics,
which reflects the cost of inflation. However, City Council chose not to increase fees for the
past two fiscal years. For FY 2011-12 it is recommended that fees be indexed by the one year
change in CPI, which is 1.1 percent. In addition to the general increase mentioned, the
following fees are proposed to change for FY 2011-12:
Page6
• City Clerk Fees - The cost to get a CD copy in the City Clerk's Office is decreasing
from $30 to $3 so that only the cost of materials is being recovered.
• Communications Fees - Communications is proposing to increase the cost to
provide a DVD copy from $15 to $20 to capture the cost of an outside vendor that
provides this service.
• Community & Economic Development Fees - The Street Light Energizing Fees
for 100, 150 and 250 watts are decreasing slightly, due to the change from high
pressure sodium lighting to high efficiency induction lighting and the associated rate
reduction per fixture because of this change.
• Fire Fees - Fire is proposing to increase the Fire Protection System Installation Fee
for Paint Spray Booth Plan Review and Inspection from $80 to $145 in order to get
closer to the cost of providing this service.
• Library Fees - Although the majority of the library services are free to the public, the
library does charge for some of their non-core services. These are certain items or
services provided by libraries that are utilized by few individuals. Non-core items and
services could be defined as convenience-based deliverables. Fees are assigned
because the use of the item benefits the individual or group, or because the item is
not considered essential to those primary roles of the library. Examples include
offering meeting rooms, loaning equipment, and printing. The library has proposed
increases to the following specialized Audio Visual Services at the Schulman
Auditorium: Video-One Camera Shoot-Per Hour from $37.50 to $38, DVD copies
from $12 to $20 and the Audio-Eight Microphone Setup per hour from $100 to $120.
• Parks & Recreation Fees - Parks & Recreation is proposing to increase the
Community Garden Fee. This fee would increase from $60 to $250 for residents and
$350 for non-residents. These increases will recover a portion of the materials that
are provided, such as mulch and water. In addition, Parks & Recreation is proposing
a new fee for the facility rental of the newly renovated Carrillo Ranch Barn.
• Police Fees - In order to keep their fees in line with the market and closer to the
cost of providing the service, the Police Department is proposing to increase the
Fingerprinting Fee from $23 to $25. In addition, Parking Violations are being
increased to be more in line with other local jurisdictions and to recover the pass
through cost that is paid to the state.
DEVELOPMENT RELATED SERVICE FEES
These are fees charged to recover the cost of staff time and materials spent on development
related activities. A Cost of Service Study is prepared every two to three years to establish
the actual cost of providing the service. Then, annually, Development Related Service Fees
are increased by an index stated in the respective resolution or ordinance establishing the
fee. An annual review is conducted to ensure that the fees being charged do not exceed
direct and indirect costs of providing the service. The Cost of Service Study is available from
the Finance Department upon request.
Page 7
For FY 2011-12 it is recommended that fees be increased by the one year change in the
associated index. Miscellaneous increases applied to fees that are not increasing by the one
year index change include the Fish & Game Fee, which is set by state statute; Building
Permit Fees, which are based on a percentage of the Uniform Building Code; and the
Community Facilities District Annexation Fee which is being increased to reflect full cost. In
addition, there are new fees proposed for the permitting of the South Carlsbad Coastal
Redevelopment Area, Green Building Standards Plan Check and Inspection ($150),
Retaining Wall Plan Check (varies based on structure valuation), and a fee to obtain an
individual plumbing, electrical or mechanical permit ($150). These new fees were based on
the cost of providing the service.
DEVELOPMENT IMPACT FEES
These fees are used to recover the cost that growth will have on city infrastructure. These
fees are increased annually by an index stated in the respective resolution or ordinance
establishing the fee, typically the Engineering News Record (ENR) construction cost index.
Council has chosen not to increase these fees in the past two fiscal years and amended the
ordinances in those years holding fees in abeyance. These fees are recommended to be
indexed by the one year change in their associated indexes for FY 2011-12.
EXHIBITS:
1. Fiscal Year 2011-12 Preliminary Operating Budget (Overview)
2. Operating Funds, Projected Fund Balances for FY 2010-11 and FY 2011-12
3. Operating Funds, Revenue Estimates for FY 2010-11 and FY 2011-12
4. Operating Funds, Budget Expenditure Schedule FY 2008-09 through FY 2011-12
5. Personnel Allocations for FY 2010-11 and FY 2011-12
6. Proposed Fee Changes - June 2011
The Preliminary Operating Budget and Capital Improvement Program for Fiscal Year 2011-12
are on file with the City Clerk.
Exhibit 1
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
The Preliminary Operating Budget for Fiscal Year 2011-12 totals $194.9 million, with revenues
for the year estimated at $197.2 million. General Fund revenues are estimated at $113.6 million
and General Fund budgeted operating expenditures are $113.0 million.
REVENUE
The following table shows the total operating revenues the city anticipates receiving for the
remainder of FY 2010-11, as well as those estimated for FY 2011-12.
REVENUE SUMMARY
BY FUND TYPE
(in Millions)
FUND
GENERAL FUND
SPECIAL REVENUE
ENTERPRISE
INTERNAL SERVICE
REDEVELOPMENT
TOTAL
PROJECTED
2010-11
$ 111.3
14.9
50.4
15.9
3.8
$ 196.3
ESTIMATED
2011-12
$ 113.6
11.3
52.8
16.0
3.5
$ 197.2
$
CHANGE
$ 2.3
(3.6)
2.4
0.1
(0.3)
$ 0.9
%
CHANGE
2.1%
-24.2%
4.8%
0.6%
-7.9%
0.5%
Revenue estimates for the Operating Budget indicate that the city will receive a total of $197.2
million in FY 2011-12, a $900,000, or 0.5 percent, increase over the prior year's projections.
The significant changes from the prior year include a $2.4 million, or 4.8 percent, increase in the
Enterprise Funds due to proposed water and wastewater rate increases. The General Fund
shows an increase of $2.3 million, and Special Revenue Funds show a decrease of $3.6 million
from the prior year. More information on the city's revenue sources can be found in the
discussion that follows.
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 provides a summarized
outlook for the major General Fund revenues.
SIGNIFICANT GENERAL FUND REVENUES
(In Millions)
FUND
PROPERTY TAX
SALES TAX
TRANSIENT OCC. TAX
FRANCHISE TAXES
BUSINESS LICENSE TAX
DEVELOPMENT REVENUES
ALL OTHER REVENUE
TOTAL
PROJECTED
2010-11
$ 48.4
26.3
11.4
4.7
3.4
2.1
15.0
$ 111.3
ESTIMATED
2011-12
$ 48.3
27.1
12.0
4.6
3.5
1.9
16.2
$ 113.6
$
CHANGE
$ (0.1)
0.8
0.6
(0.1)
0.1
(0.2)
1.2
$ 2.3
%
CHANGE
-0.2%
3.0%
5.3%
-2.1%
2.9%
-9.5%
8.0%
2.0%"
B-1
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
As we continue a slow recovery from the worst economic recession since the Great Depression,
we are seeing improvement in most of the General Fund revenue sources. Several of the
largest revenue sources in the General Fund are sensitive to fluctuations in economic variables.
For example, continued weakness in the residential housing market (some economists believe
we may be witnessing a double dip) is adversely affecting property tax receipts. However, the
city's sales taxes, transient occupancy taxes and development related revenues appear to be
increasing in step with the economic recovery. In the upcoming fiscal year, it is expected that
property taxes will be approximately $48.3 million, a 0.2 percent decrease over the projection
for FY 2010-11. This is based on a 0.4 percent estimated decrease in assessed valuation, as
provided by the County Assessor in April 2011, partially offset by new construction that has
occurred over the past year. The median single family home price in Carlsbad is currently
$626,000, which is down 8.1 percent over the same time a year ago.
Property taxes tend to lag behind the rest of the economy, as the tax revenue for the upcoming
fiscal year is based on assessed values from January. Thus, the taxes to be received for Fiscal
Year 2011-12 are based on assessed values as of January 1, 2011.
Property and Sales Tax Revenues
Proposition 13, adopted in
1978, limits the annual
increase in assessed
values for property. Under
this proposition, assessed
values (and the related
property tax) can grow by
no more than two percent
per year. The value upon
which the tax is based is
only increased to the full
market value upon the
sale of the property.
Thus, property taxes tend
to grow slowly unless
there is a significant
amount of housing activity.
In past decade, we have seen robust growth in property taxes due to new development, high
turnover of existing homes, and double-digit growth in housing prices.
>
Fiscal Year
Sales Tax by Category
Fourth Quarter 2010
Business to Business
14%
Construction
2%
Miscellaneous
1%
Changes in sales tax revenue
align more closely with changes in
the overall condition of the
economy, and are expected to
increase as the current economic
recovery gains steam. Sales
taxes are expected to total $27.1
million for FY 2011-12, an
increase of 3 percent compared to
the FY 2010-11 projections. The
City of Carlsbad has many car
dealerships which historically
generated approximately $6
million of sales tax each year. Car sales have slowed since FY 2008-09 but started to show
slight gains in the 4th quarter of 2010, resulting in annual car sales projections of approximately
$5.8 million for FY 2011-12. Over the past year, many national car manufacturers have seen
B-2
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
double-digit growth, partially due to the incentives they have offered to lure customers (cash
rebates and zero percent financing options to name a few), as well as pent up demand.
Although the city does not expect to see this continued level of growth in sales tax revenues
from car sales in FY 2011-12, this growth signals that the economic recovery is well underway.
The city's auto mall, Car Country Carlsbad, is now fully leased up, which should also add to the
growth in revenues generated from car sales. In addition, retail comprises over 40 percent of
the sales tax generated in Carlsbad and with a recovering economy, it is anticipated there will
be more discretionary purchases as compared to the past couple of years. As consumer
confidence continues to increase, the city's sales tax revenues are projected to continue to
increase, but at a slower rate than what the city experienced in FY 2010-11. Included in the
projected sales tax figures for FY 2011-12 is the opening of new stores at Paseo Carlsbad, new
retail outlets in Bressi Ranch and a full year of sales tax revenues from two new auto
dealerships in the city's auto mall.
Several years ago, the State of California implemented the "Triple Flip." The "Triple Flip" is
essentially a temporary swap of a % cent of the cities' sales taxes in return for property tax. It
was done in order to give the state a revenue source against which they could issue deficit
reduction bonds. The city's sales tax estimates continue to show this amount as sales tax since
the amount is reflective of what the city would receive.
As can be seen in the chart on the previous page, the city's sales tax base is heavily weighted
in the transportation (predominantly new car sales) and retail sectors. These two sectors make
up approximately 68 percent of the city's sales tax base and were negatively impacted by the
recent economic recession. During FY 2010-11, sales tax revenues, especially in the auto and
retail sectors, increased rapidly as the economy began to recover.
Sales tax estimates also include approximately $780,000 in Proposition 172 funds, which are
earmarked for public safety service expenditures. Proposition 172 requires that the 1/2 cent
increase in California sales taxes be allocated to local agencies to fund public safety services.
Transient Occupancy Taxes The third highest General
Fund revenue source is
Transient Occupancy
Taxes (TOT, or hotel taxes),
estimated at $12 million for
FY 2011-12, an increase of
5.3 percent compared to FY
2010-11 estimates. It is
anticipated that there will be
slight increases in the
average daily rate in FY
2011-12, a flat occupancy
rate compared to FY 2010-
11, and the reopening of a
section of the La Costa
Resort, which was closed for
a portion of FY 2010-11 due
to renovations. In addition, the Park Hyatt Hotel, which took over operations of the Four
Seasons Aviara Hotel in June 2010, is becoming more established, raising the expectations of
higher TOT revenues in FY 2011-12.
2004 2006 2008
Fiscal Year
2010 2012e
B-3 (0
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
$ Millions
• Other
Franchise
•SDG&E
Franchise
2004 2006 2008 20102012e
Fiscal Year
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 business. The city
currently has franchise
Franchise Taxes agreements for cable
TV service, solid waste
services, cell sites,
fiber optic antenna
systems and gas and
electric services. The
cable and solid waste
franchises have been
growing along with the
growth in population,
changes in their rate
structures, and the
continued growth of the city's newest cable franchisee, AT&T. Overall, franchise tax revenues
are projected to decrease by approximately 2 percent, primarily due to decreased receipts from
gas and electric services, which are paid by San Diego Gas and Electric (SDG&E).
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, and is based on the gas used in the
generation of electricity. The continued reduction in operations at the Encina power plant is
projected to negatively impact the "in-lieu" franchise tax paid by SDG&E, leading to the
projected decrease in franchise taxes.
Development-related revenues include planning, engineering and building permits, and fees
paid by developers to cover the cost of reviewing and monitoring development activities such as
plan checks and inspections. These revenues are difficult to predict, as many of the planning
and engineering activities occur months or years before any actual development.
During FY 2009-10, development related revenues began to turn around from historic lows
experienced in FY 2008-09. Although not as high as FY 2009-10, FY 2010-11 development
related revenues are projected to end the year higher than the historic lows experienced in
previous years. In FY 2011-12, development-related revenues are anticipated to decrease
slightly as a result of the depressed housing market activity. In FY 2009-10, there were 339
units permitted for residential housing. For FY 2010-11, 212 residential units have been
permitted through April 2011. For FY 2011-12, 187 permits are projected to be issued for
residential housing. The commercial and industrial building activity remained weak for FY 2009-
10 and FY 2010-11, and is expected to continue to be weak in the coming fiscal year. Due to
subdued activity in residential and commercial development, building-related revenues are
expected to drop by 9.5 percent in FY 2011-12
Business license taxes are closely tied to the health of the local economy and are projected to
increase by 2.9% to an estimated $3.5 million. There are currently about 8,800 licensed
businesses in Carlsbad, with just under 2,600 of them home-based.
All other revenues include vehicle license fees, transfer taxes, interest earnings, ambulance
fees, recreation fees, and other charges and fees. The estimate for Fiscal Year 2011-12 totals
$16.2 million, a $1.2 million increase from the previous year.
B-4
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
Interdepartmental charges are generated through engineering services charged to capital
projects, reimbursed work from other funds and miscellaneous interdepartmental expenses
charged to funds outside the General Fund for services performed by departments within the
General Fund. In previous fiscal years, the city charged miscellaneous interdepartmental
expenses based on guidelines used for federal grant reimbursement, which did not allocate the
expenses for all services performed by the General Fund. In FY 2011-12, the city changed the
method for calculating the costs of services provided by the General Fund to other funds. This
new method will more accurately allocate all costs, including those associated with legislative
services provided by the City Council, City Manager, City Clerk, City Treasurer, and Records
Management.
Transfer taxes are those taxes paid to the county upon the transfer of interests in real estate.
The tax is 55 cents per $500 of property value, and is split equally between the county and the
city. Carlsbad expects to receive approximately $1.1 million in transfer taxes for FY 2011-12,
which is a $271,000 increase over FY 2010-11. This is mainly due to the increase in the sale of
new homes as well as an increase in distressed home sales. Income from investments and
property includes interest earnings, as well as rental income from city-owned land and facilities.
The city is expected to earn about $1.6 million in interest on its General Fund investments for
Fiscal Year 2011-12 (a projected 2.1 percent yield on the city's investment portfolio).
General Fund Revenues
FY2006 FY2007 FY2008 FY2009 FY2010 FY2011e FY2012
Overall, as reflected in the
bar chart, General Fund
revenues are expected to
be up 2.1 percent from FY
2010-11 estimates due to
the increase in sales and
transient occupancy taxes
and an increase in
interdepartmental charges
resulting from the change
in the cost allocation
methodology. Although
the city experienced revenue growth between 9 and 17 percent 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 new development slows, it will be
increasingly more difficult to produce double-digit growth in revenues. Due to the slow pace of
the current economic recovery, limited growth of is anticipated in the next fiscal year and
beyond.
Other Funds
Revenues from Special Revenue funds are expected to total $11.3 million in FY 2011-12, a
$3.6 million decrease from FY 2010-11. The types of programs supported within Special
Revenue funds are those funded by specific revenue streams such as:
• Grants (Rental Assistance-Section 8 and Community Development Block Grants)
• Special fees and assessments (Affordable Housing and Maintenance Assessment Districts)
• Donations (Library, Cultural Arts, Recreation and Senior Donations)
B-5
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
SPECIAL REVENUE FUNDS
2011-12 PROJECTED REVENUES
Donations and Grants
5%
All Others
3%
Maintenance Districts
24%
CDBG
6%
Affordable Housing
Rental Assistance
56%
The most noteworthy changes in the Special Revenue funds occurred in the Street Lighting and
the Community Development Block Grant (CDBG) funds. Estimated revenues decreased
approximately $1.5 million and $1.8 million, respectively, from FY 2010-11. During FY 2010-11,
the city received approximately $1.5 million in American Recovery and Reinvestment Act
(ARRA) funds from the California Energy Commission (low interest loan). The city does not
anticipate drawing down any additional loan funds in FY 2011-12. These revenues are one-time
monies which are being used towards the City's street light retrofit project. The street light
retrofit project will replace the city's high-pressure sodium vapor lights with induction lights.
During FY 2010-11, the Villa Loma low income housing project paid ground lease payments that
were in arrears going back to 1999, in full, to the CDBG Fund. This was a one-time event that
will not recur in FY 2011-12.
Enterprise fund revenues for FY 2011-12 are projected at $52.8 million, an increase of $2.4
million, or 4.7 percent, over current year projections. The increase in revenues is primarily due
to the proposed rate increases for Water and Wastewater funds. Enterprise funds are similar to
a business, in that rates are charged to support the operations that supply the service. Carlsbad
Enterprise funds include water and recycled water delivery, wastewater services, and solid
waste management.
The Water Enterprise Fund revenue is estimated at $38.2 million, an increase of $1.4 million, or
3.7 percent over the current year estimate. These revenues reflect $4.5 million in increased
sales revenue due to proposed rate increases, combined with a decrease in other revenues. In
FY 2010-11, the District received a one-time settlement in the amount of $3.2 million related to
the Marbella lawsuit, causing an anomalous increase in other revenues. The proposed rate
increases have not yet been approved by the Board of Directors of the Carlsbad Municipal
Water District, and staff will be requesting that a Public Hearing be scheduled at a future date in
order to consider the proposed rate increases. Anticipated increases paid to the San Diego
County Water Authority include a 9 percent increase to the wholesale purchase cost of water
(from $887 to $967 per acre foot, effective January 1, 2012), and an 18.7 percent increase in
the fixed charges for water purchases (from $4.3 million to $5.1 million) for FY 2011-12. In
addition to paying for the wholesale and fixed water costs, the FY 2011-12 Operating Budget
B-6 13
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
includes funding for replacement of Carlsbad's water infrastructure, ongoing meter
replacements, and building a sufficient operating reserve.
Estimated revenues for Wastewater are $11.2 million, $913,600 over the current year estimate.
The revenue increase reflects proposed rate increases to fund the ongoing cost of operations,
maintenance, and funding for replacement of infrastructure, as well as providing a sufficient
operating reserve. The rate increases have not yet been approved by the City Council, and
staff will be requesting that a Public Hearing be set at a future date to consider proposed rate
increases.
Internal Service funds show estimated revenues of $16.0 million for FY 2011-12, an increase
of about $150,000, or 1 percent, from FY 2010-11 projections. Internal Service funds provide
services within the City itself, and include programs such as the self-insurance funds for
Workers' Compensation and General Liability (Risk Management), as well as Vehicle
Maintenance and Replacement, and Information Technology. 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.
The more significant changes occurred in Workers Compensation, Vehicle Replacement, and
Information Technology. In Workers Compensation, increased claims resulted in a higher rate
charged out to departments. For the Vehicle Replacement Fund, the decrease reflects
extending the useful lives and the replacement schedule for various vehicles. For Information
Technology, increased costs of technology equipment result in higher charges to departments.
More discussion on the costs can be found in the Expenditures section of this report.
Redevelopment revenues are expected to total $3.5 million in the upcoming year, a decrease
of 7.9 percent, or $300,000, from the projections from the previous year. This decrease is the
result of the repayment of the Villa Loma low and moderate income housing loan of $437,000 in
FY 2010-11 that was made in a prior year. This was a one-time event that will not occur in FY
2011-12.
The City has a General Fund reserve policy that sets a minimum reserve of 30 percent of the
General Fund Operating Expenditures. In addition, the policy sets a target reserve of 40
percent to 50 percent of General Fund Operating Expenditures. The minimum reserve would
provide approximately three to four months of operating expenditures for unforeseen
emergencies. At the end of FY 2009-10, the undesignated and unreserved General Fund
balance was approximately $51.4 million. At the end of FY 2010-11 the reserve is projected to
be approximately $53.2 million, or 47 percent, of the FY 2010-11 Budget. The reserve amount
is consistent with Council Policy 74: General Fund Reserve Guidelines.
B-7
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
EXPENDITURES
The city's Preliminary Operating Budget for FY 2011-12 totals $194.9 million,
which represents an increase of about $6.6 million, or 3.5 percent, as
compared to the adopted FY 2010-11 Budget. The changes in each of the
city's programs will be discussed below.
Budgetary Policies
The theme behind this year's budget development was to provide a balanced budget for the
coming fiscal year and set the city on a path to long-term financial health, ensuring that forecast
costs can be covered by tepid revenue growth. All known and ongoing operating expenses
were incorporated in the FY 2011-12 operating budget, as well as in long-term financial
forecast. For FY 2011-12, operating subsidies for the municipal golf course were budgeted as
ongoing operating expenses and will no longer be accounted for as advances from the General
Fund. This ongoing subsidy results in an additional $1.8 million in expenditures for the General
Fund Operating Budget in FY 2011-12. The FY 2011-12 Preliminary Budget also sets aside
$1.4 million to address future increases in pension costs and to address the current unfunded
liability.
Responsible management of the city's resources includes maintaining a focus on a sustainable
future by ensuring the city remains in good financial health. Today's decisions will impact future
spending levels and, although economic conditions appear to be improving, the following
policies for FY 2011-12 were established in line with conservative revenue growth estimates:
• Continue to minimize service level impacts to our residents.
• No new positions and no growth in maintenance and operations.
• No new programs unless required under a legal mandate.
• Significant known personnel increases should be included in departmental budget
projections.
• Personnel and operating reductions should be identified in order to offset known budget
increases.
• Exercise prudence in budgeting. Consider cost containment measures and budget
discretionary items at minimum levels.
The city uses an "Expenditure Control Budget" (ECB) process in budgeting, where each
department is given a block appropriation containing sufficient funds to provide the current level
of services for the upcoming year. Typically, each year the block is increased by an index for
growth and inflation. However, as a result of the economic recession, in both FY 2008-09 and
FY 2009-10 block budgets were decreased in response to decreasing revenues. For FY 2010-
11 the city realigned its organizational structure allowing for increased efficiencies with fewer
resources. Block growth remained flat, with overall operations costs remaining at FY 2009-10
levels. For FY 2011-12, in order to meet rising General Fund expenses, some vacant positions
were eliminated, related service delivery was restructured, and departments were once again
asked to identify operational reductions to absorb necessary increases in their block budgets.
No additional appropriations are expected during the fiscal year, except in the case of a
significant unanticipated event. As in past years, amounts that are unspent at the end of the
fiscal year will be carried forward to the next year. At the end of FY 2010-11, the amounts
carried forward by each department will be capped at no more than 10 percent of the previous
year's Adopted Budget.
B-8
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
Budgeted Expenditures
Through the application of these guidelines and policies, the FY 2011-12 Preliminary Operating
Budget of $194.9 million was developed.
Position Changes
A decrease of 14.75 full-time positions is reflected in the FY 2011-12 Preliminary Operating
Budget, as compared to the FY 2010-11 Adopted Budget. The total decrease includes the
elimination of 10.75 positions identified through the city's expenditure reduction efforts as well
as the elimination of four positions that had previously been unfunded.
The FY 2011-12 Operating Budget includes the elimination of the following 14.75 full-time
positions:
1.0 Assistant Planner 1.0 Management Analyst
1.0 Associate Engineer 1.0 Parks Maintenance Worker
2.0 Custodians 0.75 Records Manager
1.0 Deputy City Engineer 1.0 Senior Building Inspector
1.0 Fire Marshal 1.0 Senior Office Specialist
1.0 Graphic Artist 1.0 Utility Worker
2.0 Maintenance Aides
In addition to the eliminated positions mentioned above, three other positions in the city are
projected to remain unfunded for FY 2011-12. The unfunded positions provide an opportunity
for departments to realize salary savings while still maintaining a count for the vacant position,
which could be budgeted again in a future year once the economy improves.
The net increase in hourly staff totaled 0.8 FTE. This increase is due to a 0.3 FTE increase in
the Utilities Department for part-time Utility Workers and a 0.5 FTE increase in the Records
Department for a part-time Office Assistant. These increases are to provide partial replacements
for two of the full-time positions shown as eliminated above.
These changes result in a city workforce of 684.25 full and three-quarter time employees, and
139.74 hourly, full-time equivalent positions. As mentioned above, three of the full-time
positions are not funded in the FY 2011-12 Budget.
New Facilities
The city has a 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,
including additional personnel if necessary, are added to departmental operating budgets. The
Carrillo Ranch Barn Restoration project is scheduled for completion in the Spring of 2011.
Additional funds for maintaining this facility will be incorporated in the FY 2011-12 budget for the
Property and Environmental Management Department. Additional funds have also been added
to the Parks and Recreation budget for landscape maintenance of the new Madison Street
expansion of Pine Avenue Park.
B-9 if
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
Budget by Fund Type
The table below shows the changes in the Preliminary Operating Budget for FY 2011-12, as
compared to the Adopted Budget for FY 2010-11.
BUDGET EXPENDITURE SUMMARY
BY FUND TYPE
(In Millions)
FUND
GENERAL FUND
SPECIAL REVENUE
ENTERPRISE
INTERNAL SERVICE
REDEVELOPMENT
TOTAL
BUDGET
2010-11
$ 109.4
10.9
51.6
14.3
2.1
$ 188.3
BUDGET
2011-12
$ 113.0
11.4
53.4
15.3
1.8
$ 194.9
$
CHANGE
$ 3.6
0.5
1.8
1.0
(0.3)
$ 6.6
%
CHANGE
3.3%
4.6%
3.5%
7.0%
-14.3%
3.5%
The General Fund contains most of the discretionary revenues that support basic core 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 budgeted expenditures by fund and program.
GENERAL FUND SUMMARY
BY EXPENDITURE TYPE
(In Millions)
PERSONNEL
M&O
CAPITAL OUTLAY
TRANSFERS
TOTAL
BUDGET
2010-11
$ 72.5
29.3
-
7.6
$ 109.4
BUDGET
2011-12
$ 74.1
29.3
0.1
9.5
$ 113.0
$
CHANGE
$ 1.6
-
0.1
1.9
$ 3.6
%
CHANGE
2.2%
0.0%
0.0%
25.0%
3.3%
General Fund
The total budget for the General Fund for FY 2011-12 is $113.0 million, which is 3.3 percent
greater than the previous year's adopted budget of $109.4 million. The total increase is mainly
attributable to a $1.6 million, or 2.2 percent, net increase in personnel costs and a $1.9 million,
or 25 percent, overall increase in transfers out of the General Fund to other city funds, as can
be seen in the table above. These changes are discussed in more detail below.
Personnel costs make up approximately 66 percent of the General Fund budget so any
changes in these costs can have a significant effect on the total budget. The total personnel
budget for FY 2011-12 is $74.1 million, which is $1.6 million, or 2.2 percent, more than the
previous year's total personnel budget of $72.5 million. The overall increase was due to several
factors, as discussed on the following page.
B-10 I-7
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
GENERAL FUND
PERSONNEL COSTS
(In Millions)
SALARIES
HEALTH INSURANCE
RETIREMENT
WORKERS COMP
OTHER PERSONNEL
TOTAL
BUDGET
2010-11
$ 50.8
6.1
13.3
1.2
1.1
$ 72.5
BUDGET
2011-12
$ 50.3
6.4
15.0
1.3
1.1
$ 74.1
$
CHANGE
$ (0.5)
0.3
1.7
0.1
0.0
$ 1.6
%
CHANGE
-1.0%
4.9%
12.8%
8.3%
0.0%
2.2%
The table above shows the breakdown of personnel costs for the General Fund. Overall, total
personnel costs are projected to increase by $1.6 million, or 2.2 percent, for FY 2011-12 as
compared to FY 2010-11. Salaries include full and part-time staff costs and are expected to
decrease in FY 2011-12. As part of the city's efforts to reduce costs in FY 2011-12, the
elimination of 14.75 full-time positions resulted in approximately $1.0 million in total personnel
savings, with about $700,000 of that in reduced salary costs. The salary savings are somewhat
offset by increases in salaries scheduled to occur in FY 2011-12 due to previously negotiated
labor contracts, netting to an overall decrease of $0.5 million, or one percent, in total salary
costs.
Retirement rates, as projected by CalPERS, will increase in FY 2011-12 by about 1.25 percent
for General and Management employees and by about four percent for Safety employees. Rate
increases are partially offset by decreases in retirement costs resulting from prior year public
safety employee contract negotiations and from the elimination of positions, as mentioned
above. The FY 2011-12 Preliminary Budget also includes a $1.4 million budget allowance to
address future increases in pension costs and to address the current unfunded liability, resulting
in an overall increase of $1.7 million, or 12.8 percent, in total retirement costs.
Health insurance rates are projected to increase by about 5 percent, while Worker's
Compensation rates are projected to increase by about 10 percent due to increases in claims.
These increased costs are partially offset by decreases due to a reduction in the overall number
of city personnel. Miscellaneous other personnel costs are projected to remain flat for FY 2011-
12, with small increases offset by the overall personnel decreases previously mentioned.
Contract negotiations for both General employees and Fire Safety employees were underway,
but not yet complete, at the time the Preliminary Budget was prepared. No actions resulting
from the negotiations currently underway have been assumed in the Preliminary Budget but will
be incorporated as part of the Final Budget once decisions are reached.
Maintenance & Operations costs (or M&O) represent about 26 percent of the total General
Fund budget, and include the budgets for all program expenses other than personnel, capital
outlay and transfers. For FY 2011-12, potential large increases in overall M&O costs were
offset by departmental cost reduction efforts, resulting in overall maintenance and operations
costs remaining flat for FY 2011-12, as compared to FY 2010-11. Maintenance and Operations
costs are discussed more fully by program later in the report.
B-11
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
Capital Outlay includes budgeted equipment purchases over $1,000. One major capital outlay
purchase is planned in the General Fund for FY 2011-12, namely $110,000 for the replacement
of three portable EKG monitors for the Fire Department's emergency medical services team.
Transfers are amounts anticipated to be transferred from the General Fund to another city fund.
The transfers included in this year's proposed budget are to the following funds:
• $7.4 million to the Infrastructure Replacement Fund for major maintenance and
replacement of city infrastructure. This represents 6.5 percent of the General Fund
Revenues, the same as the percentage transfer for FY 2010-11.
• $215,000 to the Storm Water Program for reimbursement for the General Fund portion
of Storm Water expenses.
• $473,000 to the Median Maintenance and Street Tree Maintenance Special Revenue
Funds to cover cash shortfalls, as annual assessments collected from property owners
do not cover operating expenditures.
• $1.4 million to the city's municipal golf course for debt service and operations. The Golf
Course's budget and financials are on a calendar year basis. The Carlsbad Public
Financing Authority approved the calendar year 2011 Golf Course Budget, including this
funding from the General Fund.
Advances are amounts anticipated to be transferred from the General Fund to another city fund
and are expected to be repaid to the General Fund in future years. The advances included in
this year's proposed budget are to the following funds:
• $85,000 to the South Carlsbad Coastal Redevelopment Area (SCCRA) - The SCCRA is
not projecting to generate tax increment for FY 2011-12. However, there are activities
that need to be performed to help generate tax increment producing projects within the
area, such as the Ponto Development and the proposed new desalination project. Once
more development occurs in this area, it is anticipated that the SCCRA will be able to
repay the General Fund advances.
The General Fund has advanced money to several funds over the years. There are no
anticipated advance repayments to the General Fund included in the FY 2011-12 General Fund
budget.
Another way of looking at the General Fund budget is by program. The chart on the following
page compares the total FY 2011-12 Budget to the amounts adopted in the previous year. A
brief description of each department and its services, as well as a summary of significant
department budget changes in the FY 2011-12 Preliminary Operating Budget, are noted below
the chart.
B-12
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
GENERAL FUND EXPENDITURES
BY DEPARTMENT
(In Millions)
FUND
POLICY/LEADERSHIP
COMMUNITY & ECONOMIC DEV
FINANCE
FIRE
HOUSING & NGHBRHD SRVCS
HUMAN RESOURCES
LIBRARY & ARTS
PARKS AND RECREATION
POLICE
PROPERTY & ENVIRO MGT
STORM DRAIN ENGINEERING
TRANSPORTATION
NON-DEPARTMENTAL
TOTAL
BUDGET
2010-11
$ 5.3
7.4
3.3
16.2
0.4
2.4
10.4
12.4
28.2
4.8
0.3
9.1
9.2
$ 109.4
BUDGET
2011-12
$ 4.9
7.2
3.4
16.8
0.5
2.3
10.4
13.0
28.2
4.7
0.3
8.9
12.4
$ 113.0
$
CHANGE
$ (0.4)
(0.2)
0.1
0.6
0.1
(0.1)
0.0
0.6
0.0
(0.1)
0.0
(0.2)
3.2
$ 3.6
%
CHANGE
-7.6%
-2.7%
3.0%
3.7%
25.0%
-4.2%
0.0%
4.8%
0.0%
-2.1%
0.0%
-2.2%
34.8%
3.3%
The Policy & Leadership Group consists of all elected officials, the City Manager's
Office, the City Attorney's Office, and Communications and Records Management
functions. The $400,000, or 7.6 percent, decrease for FY 2011-12 is primarily due to the
elimination of one position in the City Manager's Office and 1.75 positions in the Records
Department, as well as a reduction in election expenses in the City Clerk's Office as
compared to the prior year.
The Community and Economic Development Department includes economic
development, planning, development services, building inspection, and land use
engineering. The decrease of about $200,000, or 2.7 percent, is mainly due to the
transfer of Code Enforcement duties, including two positions, to the Housing and
Neighborhood Services Department. Department personnel cost increases in health and
pension benefits were offset by the elimination of two positions.
The Finance Department provides the accounting, financial reporting, collections, fiscal
oversight, capital and operating budgeting, and long-term financial planning for the city.
The increase of about $100,000, or three percent, is due to personnel cost increases, as
well as an increase in ambulance billing and credit card fees.
The Carlsbad Fire Department is one of the cornerstones of the city's public safety
efforts. Services include emergency operations, emergency preparedness, and fire
prevention. The $600,000, or 3.7 percent, increase for FY 2011-12 is primarily due to
contractual increases in personnel costs, increases in the city's public safety pension
rates, and increases in the city's health insurance rates. Other increases include an
increase in Internal Service Fund charges due to continued rising costs of replacing fleet
equipment for Fire Safety and an increase of $110,000 for a capital outlay purchase to
replace three portable EKG machines for emergency services. The elimination of one
position in the department offset some of the increases mentioned.
B-13
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
Fire Safety employee contract negotiations were underway, but not yet complete, at the
time the Preliminary Budget was prepared. Any actions resulting from the negotiations
currently underway are not included in the Preliminary Budget, but will be incorporated
as part of the Final Budget once decisions are reached.
• The Housing and Neighborhood Services Department includes the city's
neighborhood services, hiring center and volunteer programs. Code enforcement duties
were also added in the FY 2011-12 budget. The net increase of approximately $100,000,
or 25 percent, is primarily due to the transfer of Code Enforcement, including two
positions, from the Community and Economic Development Department; this increase is
partially offset by savings from unfunding one of these positions.
• The Human Resources Department supports the city with staffing and recruitment,
employee development, performance management, and compensation and labor
relations services. The department's budget will decrease by about $100,000, or 4.2
percent, from FY 2010-11 to FY 2011-12, mainly from reducing costs related to an
Organizational Development consultant. Budgets for tuition reimbursement and training
were also reduced.
• The Library and Arts Department provides staffing and a wide variety of programming
for two library branches, a library learning center, and a cultural arts office. The
department's budget is projected to remain flat from FY 2010-11 to FY 2011-12.
Projected personnel and Internal Service Fund charge increases are mostly offset by the
elimination of one position and a reduction in the department's budget for purchasing
new materials.
• The Parks and Recreation Department plans, staffs
and maintains the city's parks and recreational facilities,
provides an assortment of recreational programs for all
ages, maintains landscaping at facilities throughout the
city, and manages the city's open space areas. The
department's budget increased by $600,000, or 4.8
percent, from the prior year, mainly as a result of adding
$335,000 for Habitat Maintenance costs related to the
city's municipal golf course and the assumption of
landscaping and maintenance services at some city
facilities previously budgeted in the Property and Environmental Management
Department. Various personnel increases in the department are offset by eliminating
one position, a reduction in tree maintenance programs, and savings in ball field lighting.
• The Carlsbad Police Department provides high quality public safety services to the
community to ensure the preservation of life and property and the maintenance of law
and order in the City of Carlsbad. Overall, the Preliminary Operating Budget shows the
department's costs remaining flat for FY 2011-12 as compared to FY 2010-11, as
projected budget increases were offset by reductions realized through lower pension
costs for some staff and savings in both Fleet and Information Technology maintenance
and replacement costs. Contracted personnel increases include the impact of a two
percent salary increase that was effective January 1, 2011, an increase in the city's
public safety pension rates, and an increase in the city's health insurance rates.
Additional budget of $250,000 was provided for Police Booking Fees, expected to be
charged by San Diego County due to funding decreases.
B-14
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
• The Property and Environmental Management Department manages all city-owned
property, including real estate, buildings and vehicles. The department also manages
the city's environmental programs, which include storm water, habitat and other
environmental maintenance and monitoring programs. The approximately $100,000, or
2.1 percent, decrease from the prior year's budget is primarily due to the transfer of
landscaping and maintenance services to Parks and Recreation, as mentioned above.
This reduction is somewhat offset by departmental personnel increases. The
department is also eliminating two Custodian positions that were unfunded in a previous
year.
• The Utilities Department in the General Fund consists of Storm Drain Engineering
activities. No significant change is expected from FY 2011-12 as compared to the FY
2010-11 budget appropriation.
• The Transportation Department manages all streets, traffic and other city-wide
transportation services. The department shows an overall decrease of about $200,000,
or 2.2 percent, for FY 2011-12 as compared to the FY 2010-11 budget. The decrease is
largely the result of eliminating four positions, including two that were previously
unfunded.
• Non-departmental expenses include the transfers previously discussed, as well as
administrative and other expenses not associated with any one department. The
increase of $3.2 million, or 34.8 percent, is mainly attributed to a $1.4 million budget
appropriation to address future pension costs and the unfunded liability, and a $1.8
million increase in transfers from the General Fund to other city funds, primarily to
subsidize the city's municipal golf course.
The Council Contingency account is available to the City Council for unanticipated
emergencies or unforeseen program needs during the year. It is budgeted at $500,000
for FY 2011-12, which is equal to the budget for this item in FY 2010-11. The budgeted
amount represents less than one percent of the FY 2011-12 General Fund Budget.
General Fund Expenditure History
$ Millions
120
As reflected in the chart
to the left, the city began
to slow its expenditure
growth in FY 2007-08,
anticipating an economic
slowdown. The chart
shows a 4.8 percent mid-
year reduction made in
January 2009, and a
further 3.3 percent
reduction in FY 2009-10
in order to reduce
expenditures in line with
General Fund revenue
declines. FY 2010-11 expenditure projections remained relatively flat in anticipation of a flat
economy. For FY 2011-12 General Fund Expenditures are expected to increase by $3.6
million, or 3.3 percent, supported by projected revenue increases.
FY2006 FY
2009r
FY
2010e
FY2011
B-15
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
Changes in Other Funds
Special Revenue funds, at $11.4 million, are up $500,000, or 4.6 percent, from the prior year.
This is mainly due to spending increases in the city's Police Asset Forfeiture, Street Lighting,
and Buena Vista Channel Maintenance Funds.
Enterprise funds total $53.4 million, which is an increase of $1.8 million, or 3.5 percent, over
the FY 2010-11 Adopted Budget. The most significant change in Water Operations is due to the
increase in the cost of water purchased from the San Diego County Water Authority (18.7
percent increase in fixed costs and a 9 percent increase in variable costs due to a proposed
increase from $887 to $967 per acre foot effective January 1, 2012). In addition, the cost of
purchasing recycled water is anticipated to increase up to 30 percent when compared to the
Adopted Budget for FY 2010-11. Carlsbad customers continue to conserve water, and
therefore the quantities purchased are expected to decrease in comparison to the adopted FY
2010-11 budget. The Operating Budget also includes additional funding for depreciation
replacement transfers related to growth in the water infrastructure system.
Wastewater operations are projected to increase 3.7 percent, or $490,000, over the Adopted
Budget for FY 2010-11. The operating budget includes additional funding for depreciation
replacement transfers related to growth in the wastewater infrastructure system.
The Internal Service funds total $15.3 million, an increase of $1.0 million, or 7 percent, from the
prior year. The Internal Service funds are self-supporting through user charges. Changes
occurred in a number of these funds, including the following:
• The Workers Compensation Fund budget shows an increase of approximately
$150,000, or 8.4 percent, based on higher claims in the fund.
• The Self Insured Benefits budget shows an increase of approximately $150,000 based
on projected increases in health related expenses paid from the fund.
• The Vehicle Replacement Fund budget varies from year to year depending on the
vehicles to be replaced. The budget for the fund is about $400,000 more than the
previous year, or a 31 percent increase, due to more vehicles being due for replacement
than in the previous year. A list of the requested replacement vehicles can be found at
the end of this document.
• The Information Technology Fund shows an increase in the department's budget of
approximately $400,000, or 6.8 percent, from FY 2010-11 to FY 2011-12. This is mostly
due to more technology equipment being due for replacement than in the prior year.
The Redevelopment Agency budgets have decreased about $300,000, or 14.3 percent, from
the previous year, mainly due to a reduction in the previously required SERAF payment for the
Village Redevelopment area.
B-16
2011-12 PRELIMINARY OPERATING BUDGET OVERVIEW
SUMMARY
This Preliminary Operating Budget for FY 2011-12 provides a balanced budget for the coming
fiscal year while maintaining a long-term plan to sustain a balanced budget in future years,
given continued economic uncertainty. The city's budget continues to emphasize the
maintenance and operations of current city infrastructure as well as maintaining core city
services at their current levels. Significant ongoing operating expenses were identified and
incorporated in the FY 2011-12 where necessary, to ensure the budget reflects the ongoing
financial obligations of the city. Being conscious of continued economic uncertainty, no new
programs or expanded levels of service are included in the budget.
The Carlsbad economy is starting to improve, with new business investment in the city and
recent gains in city sales tax revenues. However, revenues and expenditures will continue to
need close monitoring, as sluggish housing sales and high unemployment rates persist. In
addition, concerns continue over the impact that budget decisions at the state level could have
on the city's financial situation. The ten-year financial forecast is a useful tool to help manage
our way through this continued economic uncertainty.
The City of Carlsbad is in a good economic position but is not immune to the impacts of a
fluctuating economy. Careful planning and responsible management have allowed the city to
maintain an excellent quality of life for its residents and has provided a sound economic base for
the future. Fiscal conservatism, which has consistently been the city's overall approach to
managing its finances, is even more important during these economically uncertain times. The
city is in an excellent position to take advantage of new economic opportunities due to careful
planning and maintaining a sound financial footing.
B-17
Exhibit 2
CITY OF CARLSBAD
OPERATING FUNDS
PROJECTED FUND BALANCES
FUND
UNRESERVED
BALANCE
JULY 1,2010
PROJECTED
REVENUES
PROJECTED
EXPENDITURES
ADVANCES PROJECTED
& FUND OTHER BALANCE
TRANSFERS CHANGES JUNE 30, 2011
NEED TO UPDATE
GENERAL FUND |
REPAYMENT FROM SOLID WASTE
ADVANCE TO SCCRA
ADVANCE TO GOLF COURSE FUND
ADVANCE TO HABITAT MITIGATION FEE FUND
CHANGE IN RESERVATIONS & DESIGNATIONS
TOTAL GENERAL FUND
SPECIAL REVENUE I
AFFORDABLE HOUSING
BUENA VISTA CHANNEL MAINTENANCE
CITIZEN'S OPTION FOR PUBLIC SAFETY
COMMUNITY ACTIVITY GRANTS
COMMUNITY DEVELOPMENT BLOCK GRANT
CULTURAL ARTS DONATIONS
LIBRARY AND ARTS ENDOWMENT FUND
LIBRARY GIFTS/BEQUESTS
LIGHTING AND LANDSCAPING DISTRICT NO. 2
LOCAL CABLE INFRASTRUCTURE FUND
MEDIAN MAINTENANCE
POLICE ASSET FORFEITURE
POLICE GRANTS
PUBLIC ART
RECREATION DONATIONS
RENTAL ASSISTANCE - SECTION 8
SENIOR DONATIONS
STREET LIGHTING
STREET TREE MAINTENANCE
TOTAL SPECIAL REVENUE
ENTERPRISE 1
WATER OPERATIONS
RECYCLED WATER OPERATIONS
WASTEWATER OPERATIONS
SOLID WASTE MANAGEMENT
TOTAL ENTERPRISE
INTERNAL SERVICE I
WORKERS' COMPENSATION
RISK MANAGEMENT
SELF-INSURED BENEFITS
VEHICLE MAINTENANCE
VEHICLE REPLACEMENT
INFORMATION TECHNOLOGY
TOTAL INTERNAL SERVICE
REDEVELOPMENT 1
VILLAGE OPERATIONS / DEBT SERVICE
VILLAGE LOW/MOD INCOME HOUSING
SCCRA OPERATIONS / DEBT SERVICE
SCCRA LOW/MOD INCOME HOUSING
TOTAL REDEVELOPMENT
$51,416,340 '
51,416,340
13,895,198
1,289,237
(16,056)
1,052,132
1,116
190,476
263,690
48,213
967,077
411,534
303,356
763,972
140,686
185,490
182,877
1,296,366
195,313
1,367,733
303,559
22,841,969
(5,193,120)
5,884,064
(1,373,418)
9,404,757
8,722,283
2,419,910
685,100
1,250.809
580,759
12,553,655
4,051,712
21,541,945
1,829,425
5,685,553
147.170
309,911
7,972,059
$111,348,000
111,348,000
657,100
123,800
112,925
20,000
2,440,000
47,000
5,000
196,800
452,730
357,500
614,858
54,000
200,000
3,300
58,700
6,652,400
29,900
2,443.773
469,677
14,939,463
30,964,800
5,835,850
10,239,000
3,407,310
50,446,960
1,443,903
1.630,632
915,003
2,848,029
2,431,718
6,593,146
15,862,431
2,767,000
941,250
57,000
0
3,765,250
$106,703,055
106,703,055
504,913
129,573
96,869
0
622,567
94,806
6,605
130,806
199,353
294,458
906.074
19,756
340,686
28,445
33,157
6,346,335
31.000
3,132,266
694,860
13,612,529
29,335,177
7,110,264
9,648,270
2,779,456
48,873,167
2.868,608
2,087,080
990,328
2.713,374
1,631,750
6,661 ,743
16,952,883
3.908,282
80,585
400,990
43,185
4,433,042
$56,061,285
680,219 680,219
(285,000) (285,000)
(1,640,000) (1,640,000)
(230,755) (230,755)
(1,393,173) (1,393,173)
53,192,576
14,047,385
1,283,464
0
1,072,132
1,818,549
142,670
262,085
114,207
1,220,454
474,576
12.140
798,216
0
160,345
208,420
1,602,431
194,213
679,240
78,376
24,168,903
(3,563.497)
4,609,650
(782,688)
(680,219) 9,352,392
9,615,857
995,205
228,652
1,175.484
715,414
13,353,623
3,983,115
20,451,493
688,143
6,546,218
285,000 88,180
266,726
7,589,267
TOTAL OPERATING FUNDS $112,494,596 $196,362,104 $190,574,676 ($1,870,755) ($1,393,173) $115,018,096
FOR THE GENERAL FUND ONLY THIS REPRESENTS UNDESIGNATED, UNRESERVED FUND BALANCE.
B-18
CITY OF CARLSBAD
OPERATING FUNDS
PROJECTED FUND BALANCES
FUND
GENERAL FUND
REPAYMENT FROM SOLID WASTE
ADVANCE TO SCCRDA
ADVANCE TO GOLF COURSE FUND
ADVANCE TO HABITAT MITIGATION FEE FUND
CHANGE IN RESERVATIONS & DESIGNATIONS
TOTAL GENERAL FUND
SPECIAL REVENUE
AFFORDABLE HOUSING
BUENA VISTA CHANNEL MAINTENANCE
CITIZEN'S OPTION FOR PUBLIC SAFETY
COMMUNITY ACTIVITY GRANTS
COMMUNITY DEVELOPMENT BLOCK GRANT
CULTURAL ARTS DONATIONS
LIBRARY AND ARTS ENDOWMENT FUND
LIBRARY GIFTS/BEQUESTS
LIGHTING AND LANDSCAPING DISTRICT NO. 2
LOCAL CABLE INFRASTRUCTURE FUND
MEDIAN MAINTENANCE
POLICE ASSET FORFEITURE
POLICE GRANTS
PUBLIC ART
RECREATION DONATIONS
RENTAL ASSISTANCE - SECTION 8
SENIOR DONATIONS
STREET LIGHTING
STREET TREE MAINTENANCE
TOTAL SPECIAL REVENUE
I ENTERPRISE
WATER OPERATIONS
RECYCLED WATER OPERATIONS
WASTEWATER OPERATIONS
SOLID WASTE MANAGEMENT
TOTAL ENTERPRISE
(INTERNAL SERVICE
WORKERS' COMPENSATION
RISK MANAGEMENT
SELF-INSURED BENEFITS
VEHICLE MAINTENANCE
VEHICLE REPLACEMENT
INFORMATION TECHNOLOGY
TOTAL INTERNAL SERVICE
I REDEVELOPMENT
VILLAGE OPERATIONS / DEBT SERVICE
VILLAGE LOW/MOD INCOME HOUSING
SCCRA OPERATIONS / DEBT SERVICE
SCCRA LOW/MOD INCOME HOUSING
TOTAL REDEVELOPMENT
ITOTAL OPERATING FUNDS
PROJECTED
BALANCE
JULY 1,2011
$53,192,576 •
53,192,576
14,047,385
1,283,464
0
1,072,132
1,818,549
142,670
262,085
114,207
1,220,454
474,576
12,140
798,216
0
160,345
208,420
1,602,431
194,213
679,240
78,376
24,168,903
(3,563,497)
4,609,650
(782,688)
9,352,392
9,615,857
995,205
228,652
1,175,484
715,414
13,353,623
3,983,115
20,451.493
688,143
6,546,218
88,180
266,726
7,589,267
$115,018,096
ESTIMATED
REVENUES
$113,569,453
113,569,453
654,000
125,710
0
20,000
664,214
14,000
4,000
59,000
432,544
361,000
718,674
65,000
0
0
32,450
6,618,000
28,000
920,990
580,319
11,297,901
31,660,268
6,515,252
11,152.614
3,495,100
52,823,234
1,573,841
1,629,110
956,860
2,917,809
2,162,321
6,774,624
16,014,565
2,726,800
700,000
30,000
6,000
3,462,800
$197,167,953
ADVANCES
ADOPTED & FUND OTHER
BUDGET TRANSFERS CHANGES
$113,007,941
(85,000)
113,007,941
473,580
293,511
0
50,000
664,834
76,960
4,000
59,000
216,850
366,962
730,814
156,258
0
0
44,408
6,622,482
34,990
1,002,765
643,892
11,441,306
31,554,624
7,476.108
10.898.813
3,500,924
53.430,469
1,996,557
1,381.044
1,098,265
2.845,518
1,716,500
6,299,288
15,337,172
1,441,954
73,558
190,459 85,000
54,016
1,759,987
$194,976,875 $0
PROJECTED
BALANCE
JUNE 30, 2012
$53,754,088
0
(85,000)
0
0
0
53,669,088
14,227,805
1,115,663
0
1,042,132
1,817,929
79,710
262,085
114,207
1.436,148
468,614
0
706,958
0
160,345
196,462
1,597,949
187,223
597,465
14,803
24,025,498
(3,457,853)
3,648,794
(528,887)
9,346,568
9,008,622
572,489
476,718
1,034,079
787,705
13.799,444
4,458,451
21,128,886
1,972,989
7,172,660
12,721
218,710
9,377,080
$117,209,174
• FOR THE GENERAL FUND ONLY THIS REPRESENTS UNDESIGNATED, UNRESERVED FUND BALANCE.
B-19
Exhibit 3
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOURCE
{GENERAL FUND
TAXES
PROPERTY TAX
SALES TAX
TRANSIENT TAX
FRANCHISE TAX
BUSINESS LICENSE TAX
TRANSFER TAX
TOTAL TAXES
INTERGOVERNMENTAL
VEHICLE LICENSE FEES
HOMEOWNERS EXEMPTION
OTHER INTERGOVERNMENTAL
TOTAL INTERGOVERNMENTAL
LICENSES AND PERMITS
BUILDING PERMITS
OTHER LICENSES & PERMITS
TOTAL LICENSES & 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 PROPERTY*
INTERDEPARTMENTAL CHARGES
OTHER REVENUE SOURCES
TOTAL GENERAL FUND
ACTUAL
REVENUE
2009-10
I
$49,694,555
22,819,426
11,490,488
4,906,139
3,457,779
757,632
93,126,019
308,984
,376,145
1,010,807
1,695,936
731,260
549,900
1,281,160
358,831
537,681
2,318,371
1,704,791
1,116,000
6,035,674
1,054,086
3,544,468
2,710,558
6,310,229
$115,758,130
PROJECTED
REVENUE
2010-11
$48,424,000
26,342,000
11,365,000
4,696,000
3,378,000
804,000
95,009,000
317,000
381,000
956,000
1,654,000
700,000
750,000
1,450,000
180,000
610,000
630,000
2,387,000
1,650,000
497,000
5,954,000
977,000
2,532,000
2,786,000
986,000
$111,348,000
ESTIMATED
REVENUE
2011-12
$48,273,000
27,063,000
11,968,000
4,632,000
3,453,000
1,075,000
96,464,000
322,000
383,000
912,163
1,617,163
600,000
773,000
1,373,000
186,000
560,000
574,500
2,439,000
1,648,000
538,640
5,946,140
1,021,600
2,578,100
3,592,600
976,850
$113,569,453
AS%
OF FY 10-11
PROJECTED
-0.3%
2.7%
5.3%
-1.4%
2.2%
33.7%
1.5%
1.6%
0.5%
-4.6%
-2.2%
-14.3%
3.1%
-5.3%
3.3%
-8.2%
-8.8%
2.2%
-0.1%
8.4%
-0.1%
4.6%
1.8%
29.0%
-0.9%
2.0%
DIFFERENCE
2010-11 TO
2011-12
($151,000)
721,000
603,000
(64,000)
75,000
271,000
1,455,000
5,000
2,000
(43,837)
(36,837)
(100,000)
23,000
(77,000)
6,000
(50,000)
(55,500)
52,000
(2,000)
41,640
(7,860)
44,600
46,100
806,600
(9,150)
$2,221,453
* INTEREST IS CALCULATED ON AN AMORTIZED COST BASIS
B-20
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOURCE
(SPECIAL REVENUE FUNDS |
AFFORDABLE HOUSING
AFFORDABLE HOUSING FEES
FEDERAL GRANT
STATE GRANT
INTEREST
OTHER
TOTAL AFFORDABLE HOUSING
BUENA VISTA CHANNEL MAINTENANCE
BUENA VISTA FEES
INTEREST
TOTAL BUENA VISTA CHANNEL MAINTENANCE
CITIZEN'S OPTION FOR PUBLIC SAFETY
STATE FUNDING (AB3229)
INTEREST
TOTAL CITIZENS OPTION FOR PUBLIC SAFETY
COMMUNITY ACTIVITY GRANTS
INTEREST
TOTAL COMMUNITY ACTIVITY GRANTS
COMMUNITY DEVELOPMENT BLOCK GRANT
FEDERAL GRANT
INTEREST
OTHER
TOTAL COMMUNITY DEVELOPMENT BLOCK GRANT
CULTURAL ARTS DONATIONS
DONATIONS
INTEREST
OTHER
TOTAL CULTURAL ARTS DONATIONS
LIBRARY AND ARTS ENDOWMENT FUND
INTEREST
TOTAL LIBRARY AND ARTS ENDOWMENT FUND
LIBRARY GIFTS/BEQUESTS
GIFTS/BEQUESTS
INTEREST
OTHER
TOTAL LIBRARY GIFTS/BEQUESTS
LIGHTING AND LANDSCAPING DISTRICT NO. #2
LLD #2 FEES
INTEREST
OTHER
TOTAL LIGHTING AND LANDSCAPING DIST. NO. #2
LOCAL CABLE INFRASTRUCTURE FUND
CABLE FEES
INTEREST
TOTAL LOCAL CABLE INFRASTRUCTURE FUND
MEDIAN MAINTENANCE
MEDIAN MAINTENANCE FEES
INTEREST
TOTAL MEDIAN MAINTENANCE
POLICE ASSET FORFEITURE
ASSET FORFEITURES
INTEREST
OTHER
TOTAL POLICE ASSET FORFEITURE
POLICE GRANTS
FEDERAL GRANT
INTEREST
TOTAL POLICE GRANTS
ACTUAL
REVENUE
2009-10
$47,310
227,124
1,000
359,024
456,527
1,090,985
81,369
33,441
114,810
107,793
(3,664)
104,129
28,171
28,171
294,813
53,573
54,910
403,296
36,823
4,509
7,500
48,832
6,870
6,870
119,321
2,494
0
121,815
440,336
23,393
0
463,729
337,880
10,556
348,436
355,134
192
355,326
144,732
21,150
0
165,882
174,311
2,476
$176,787
PROJECTED
REVENUE
2010-11
$315,000
7,100
0
260,000
75,000
657,100
100,000
23,800
123,800
112,925
0
112,925
20,000
20,000
406,000
947,000
1,087,000
2,440,000
42,000
3,000
2,000
47,000
5,000
5,000
195,000
1,800
0
196,800
433,230
19,500
0
452,730
350,000
7,500
357,500
361,008
253,850
614,858
40,000
14,000
0
54,000
200,000
0
$200,000
ESTIMATED
REVENUE
2011-12
$24,000
0
0
260,000
370,000
654,000
100,000
25,710
125,710
0
0
20,000
20,000
664,214
0
0
664,214
14,000
0
0
14,000
4,000
4,000
59,000
0
59,000
412,576
19,968
0
432,544
355.000
6,000
361,000
718,674
0
718,674
50,000
15,000
0
65,000
0
0
$0
AS%
OF FY 10-11
PROJECTED
-92.4%
-100.0%
0.0%
0.0%
393.3%
-0.5%
0.0%
8.0%
1.5%
-100.0%
0.0%
-100.0%
0.0%
00%
63.6%
-100.0%
-100.0%
-72.8%
-66.7%
-100.0%
-100.0%
-70.2%
-20.0%
-20.0%
-69.7%
-100.0%
0.0%
-70.0%
-4.8%
2.4%
0.0%
-4.5%
1.4%
-20.0%
1.0%
99.1%
-100.0%
16.9%
25.0%
7.1%
0.0%
20.4%
-100.0%
0.0%
-100.0%
DIFFERENCE
2010-11 TO
2011-12
($291,000)
(7,100)
0
0
295,000
(3,100)
0
1,910
1,910
(112,925)
0
(112,925)
0
0
258,214
(947,000)
(1,087,000)
(1,775,786)
(28,000)
(3,000)
(2,000)
(33,000)
(1,000)
(1,000)
(136,000)
(1,800)
0
(137,800)
(20,654)
468
0
(20,186)
5,000
(1,500)
3,500
357,666
(253,850)
103,816
10,000
1,000
0
11,000
(200,000)
0
($200,000)
B-21
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOURCE
| SPECIAL REVENUE FUNDS - CONTINUED
PUBLIC ART
INTEREST
TOTAL PUBLIC ART
RECREATION DONATIONS
DONATIONS
INTEREST
TOTAL RECREATION DONATIONS
RENTAL ASSISTANCE
FEDERAL GRANT
INTEREST
OTHER
TOTAL RENTAL ASSISTANCE
SENIOR DONATIONS
DONATIONS
INTEREST
OTHER
TOTAL SENIOR DONATIONS
STREET LIGHTING
FEDERAL GRANT
STREET LIGHTING FEES
OTHER
INTEREST
TOTAL STREET LIGHTING
STREET TREE MAINTENANCE
TREE MAINTENANCE FEES
INTEREST
TOTAL STREET TREE MAINTENANCE
TOTAL SPECIAL REVENUE FUNDS
ACTUAL
REVENUE
2009-10
m
$4,853
4,853
38,470
4,984
43,454
5,723,985
20,540
15,313
5,759,838
23,725
5,155
0
28,880
0
1,666,454
243,551
48,476
1,958,481
465,838
7,071
472,909
$11,697,483
PROJECTED
REVENUE
2010-11
$3,300
3,300
55,000
3,700
58,700
6,618,000
21,500
12,900
6,652,400
12,500
3,600
13,800
29,900
1,539,178
728,572
176,023
2,443,773
465,177
4,500
469,677
$14,939,463
ESTIMATED
REVENUE
2011-12
$0
0
32,450
0
32,450
6,600,000
18,000
6,618,000
28,000
0
28,000
0
729,689
177,516
13,785
920,990
578,769
1,550
580,319
$11,297,901
AS%
OF FY 10-11
PROJECTED
-100.0%
-100.0%
-41.0%
-100.0%
-44.7%
-0.3%
-16.3%
-100.0%
-0.5%
124.0%
-100.0%
-100.0%
-6.4%
0.0%
-52.6%
-75.6%
-92.2%
-62.3%
24.4%
-65.6%
236%
-24.4%
DIFFERENCE
2010-11 TO
2011-12
($3,300)
(3,300)
(22,550)
(3,700)
(26,250)
(18,000)
(3,500)
(12,900)
(34,400)
15,500
(3,600)
(13,800)
(1,900)
0
(809,489)
(551,056)
(162,238)
(1,522,783)
113,592
(2,950)
110,642
($3,641,562)
B-22
o o9-1
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOURCE
(ENTERPRISE FUNDS
WATER OPERATIONS
WATER SALES
READY TO SERVE CHARGES
PROPERTY TAXES
NEW ACCOUNT CHARGES
BACK-FLOW PROGRAM FEES
PENALTY FEES
INTEREST
ENGINEERING OVERHEAD
SERVICE CONNECTION FEES
AGRICULTURAL CREDITS
OTHER
TOTAL WATER OPERATIONS
RECYCLED WATER OPERATIONS
WATER SALES
READY-TO-SERVE CHARGE
RECYCLED WATER CREDITS
INTEREST
OTHER
TOTAL RECYCLED WATER OPERATIONS
WASTEWATER OPERATIONS
SERVICE CHARGES
MISC SEWER
ENGINEERING OVERHEAD
PENALTY FEES
INTEREST
OTHER
TOTAL WASTEWATER OPERATIONS
SOLID WASTE MANAGEMENT
INTEREST
RECYCLING FEES (AB939)
PENALTY FEES
TRASH SURCHARGE
OTHER
TOTAL SOLID WASTE MANAGEMENT
TOTAL ENTERPRISE FUNDS
ACTUAL
REVENUE
2009-10
I
$17,701,110
6,957,486
2,797,015
125,880
116,672
261,326
(68,194)
0
114,996
352,860
28,359,151
4,101,232
450,332
1,660,097
191,993
223,143
6,626,797
9,491,143
23,906
0
70,616
55,046
76,689
9,717,400
245,955
272,184
51,847
2,663,770
233,942
3,467,698
$48,171,046
PROJECTED
REVENUE
2010-11
$16,700,000
7,370,000
2,871,700
120,000
120,000
280,000
(53,800)
86,000
82,000
500
3,388,400
30,964,800
4,035,000
520,000
1,000,000
130,000
150,850
5,835,850
9,900,000
21,000
180,000
70,000
51,000
17,000
10,239,000
170,000
275,000
55,200
2,645,605
261,505
3,407,310
$50,446,960
ESTIMATED
REVENUE
2011-12
$19,320,497
8,526,471
2,950,000
100,000
100,000
257,000
1,000
80,000
75,000
250,300
31,660,268
4,668,156
601,596
1,000,000
130,000
115,500
6,515,252
10,815,614
20,000
180,000
70,000
51,000
16,000
11,152,614
190,000
275,000
55,000
2,700,000
275,100
3,495,100
$52,823,234
AS%
OF FY 10-11
PROJECTED
15.7%
15.7%
2.7%
-16.7%
-16.7%
-8.2%
101.9%
-7.0%
-8.5%
-100.0%
-92.6%
2.3%
15.7%
15.7%
0.0%
0.0%
-23.4%
11.6%
9.3%
-4.8%
0.0%
0.0%
0.0%
-5.9%
89%
11.8%
0.0%
-0.4%
2.1%
-5.2%
2.6%
4.7%
DIFFERENCE
2010-11 TO
2011-12
$2,620,497
1,156,471
78,300
(20,000)
(20,000)
(23,000)
54,800
(6,000)
(7,000)
(500)
(3,138,100)
695,468
633,156
81,596
0
0
(35,350)
679,402
915,614
(1,000)
0
0
0
(1,000)
913,614
20,000
0
(200)
54,395
13,595
87,790
$2,376,274
B-23
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOURCE
| INTERNAL SERVICE FUNDS
WORKERS' COMPENSATION
INTERDEPARTMENTAL
INTEREST
OTHER
TOTAL WORKERS' COMPENSATION
RISK MANAGEMENT
INTERDEPARTMENTAL
INTEREST
OTHER
TOTAL RISK MANAGEMENT
SELF-INSURED BENEFITS
INTERDEPARTMENTAL
INTEREST
OTHER
TOTAL SELF-INSURED BENEFITS
VEHICLE MAINTENANCE
INTERDEPARTMENTAL
INTEREST
OTHER
TOTAL VEHICLE MAINTENANCE
VEHICLE REPLACEMENT
INTERDEPARTMENTAL
INTEREST
OTHER
TOTAL VEHICLE REPLACEMENT
INFORMATION TECHNOLOGY
FEDERAL GRANT
INTERDEPARTMENTAL
INTEREST
OTHER
TOTAL INFORMATION TECHNOLOGY
TOTAL INTERNAL SERVICE FUNDS
ACTUAL
REVENUE
2009-10
I
$1,327,400
155,307
36,974
1,519,681
1,563,720
21,805
21,787
1,607,312
875,677
0
75,762
951,439
2,689,237
13,136
28,801
2,731,174
2,143,637
324,856
0
2,468,493
0
5,838,489
106,362
297,957
6,242,808
$15,520,907
PROJECTED
REVENUE
2010-11
$1,327,400
110,611
5,892
1,443,903
1,610,632
20,000
1,630,632
837,147
77,856
915,003
2,819,223
28,806
2,848,029
2,191,718
240,000
0
2,431,718
0
6,515,146
78,000
6,593,146
$15,862,431
ESTIMATED
REVENUE
2011-12
$1,457,230
110,611
6,000
1,573,841
1,609,110
0
20,000
1,629,110
879,004
0
77,856
956,860
2,885,809
0
32,000
2,917,809
1,862,321
300,000
0
2,162,321
0
6,683,208
75,000
16,416
6,774,624
$16,014,565
AS%
OF FY 10-11
PROJECTED
9.8%
0.0%
1.8%
9.0%
-0.1%
0.0%
0.0%
-0.1%
5.0%
-100.0%
0.0%
4.6%
2.4%
0.0%
11.1%
2.5%
-15.0%
25.0%
0.0%
-11.1%
0.0%
26%
-3.9%
0.0%
2.8%
1.0%
DIFFERENCE
2010-11 TO
2011-12
$129,830
0
108
129,938
(1,522)
0
0
(1,522)
41,857
(77,856)
77,856
41,857
66,586
0
3,194
69,780
(329,397)
60,000
0
(269,397)
0
168,062
(3,000)
16,416
181,478
$152,134
B-24
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOURCE
[REDEVELOPMENT FUNDS I
VILLAGE OPERATIONS / DEBT SERVICE
RENTAL INCOME
TAX INCREMENT
INTEREST
OTHER
TOTAL VILLAGE OPERATIONS / DEBT SERVICE
VILLAGE LOW AND MOD INCOME HOUSING
TAX INCREMENT
INTEREST
OTHER
TOTAL VILLAGE LOW AND MOD INCOME HOUSING
SCCRA OPERATIONS / DEBT SERVICE
TAX INCREMENT
INTEREST
OTHER
TOTAL SCCRDA OPERATIONS / DEBT SERVICE
SCCRA LOW AND MOD INCOME HOUSING
TAX INCREMENT
INTEREST
TOTAL SCCRDA LOW AND MOD INCOME HOUSING
TOTAL REDEVELOPMENT FUNDS
ACTUAL
REVENUE
2009-10
$9,053
2,823,918
18,277
5,396,000
8,247,248
705,980
146,987
852,967
21,057
1,427,000
1,448,057
8,027
8,027
$10,556,299
PROJECTED
REVENUE
2010-11
$14,000
2,700,000
43,000
10,000
2,767,000
681,250
260,000
941,250
57,000
0
57,000
0
$3,765,250
ESTIMATED
REVENUE
2011-12
$14,000
2,665,600
47,200
0
2,726,800
600,000
100,000
700,000
30,000
0
30,000
6,000
6,000
$3,462,800
AS%
OF FY 10-11
PROJECTED
0.0%
-1.3%
9.8%
-100.0%
-1.5%
-11.9%
-61.5%
0.0%
-25.6%
0.0%
-47.4%
0.0%
-47.4%
0.0%
0.0%
0.0%
-8.0%
DIFFERENCE
2010-11 TO
2011-12
$0
(34,400)
4,200
(10,000)
(40,200)
(81,250)
(160,000)
0
(241,250)
0
(27,000)
0
(27,000)
0
6,000
6,000
($302,450)
[TOTAL OPERATING $201,703,865 $196,362,104 $197,167,953 $805,849 |
B-25
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
Exhibit 4
DEPARTMENT
GENERAL FUND
POLICY AND LEADERSHIP GROUP
CITY COUNCIL
CITY ATTORNEY
CITY CLERK
CITY MANAGER
CITY TREASURER
COMMUNICATIONS
RECORDS MANAGEMENT
TOTAL POLICY AND LEADERSHIP GROUP
INTERNAL SERVICES
FINANCE
HUMAN RESOURCES
PROPERTY AND ENVIROMENTAL MANAGEMENT
TOTAL ADMINISTRATIVE SERVICES
COMMUNITY DEVELOPMENT
COMMUNITY AND ECONOMIC DEVELOPMENT
HOUSING AND NEIGHBORHOOD SERVICES
TOTAL COMMUNITY DEVELOPMENT
COMMUNITY SERVICES
LIBRARY AND ARTS
PARKS AND RECREATION
TOTAL COMMUNITY SERVICES
PUBLIC SAFETY
FIRE
POLICE
TOTAL PUBLIC SAFETY
PUBLIC WORKS
TRANSPORTATION
STORM DRAIN ENGINEERING
TOTAL PUBLIC WORKS
2008-09
ACTUAL*
$356,218
1,288,406
121,958
1 ,457,435
185,441
674,407
844,886
4,928,751
3,412,776
2,233,597
5,068,488
10,714,861
8,257,699
356,691
8,614,390
10,554,221
12,546,071
23,100,292
17,358,775
27,435,164
44,793,939
9,415,301
283,705
$9,699,006
2009-10
ACTUALS *
$333,004
1,294,939
105,532
1,598,471
189,895
765,065
777,147
5,064,053
3,290,451
2,255,036
4,637,869
10,183,356
8,141,073
390,147
8,531,220
10,101,250
12,223,237
22,324,487
17,111,580
27,391 ,882
44,503,462
9,023,875
279,592
$9,303,467
2010-11
ESTIMATED
EXPENDITURES
$351,108
1,320,616
176,214
1,341,748
180,644
784,573
761 ,686
4,916,589
3,341,585
2,360,346
5,206,628
10,908,559
7,005,702
361,118
7,366,820
9,946,230
11,530,978
21,477,208
16,067,247
27,731,971
43,799,218
9,286,686
255,125
$9,541,811
2010-11
BUDGET
$373,363
1,312,291
274,841
1,570,323
196,488
691,628
863,024
5,281,958
3,298,808
2,374,297
4,802,415
10,475,520
7,433,968
430,182
7,864,150
10,418,723
12,428,761
22,847,484
16,228,573
28,162,339
44,390,912
9,116,428
262,108
$9,378,536
2011-12
BUDGET
$372,344
1,336,460
139,803
1,491,771
197,922
679,661
698,511
4,916,472
3,383,709
2,294,266
4,738,531
10,416,506
7,161,357
550,245
7,711,602
10,412,121
13,020,229
23,432,350
16,813,059
28,204,533
45,017,592
8,883,352
281,317
$9,164,669
%INCR (DEC)
10-11 BUD
TO
11-12 BUD
-0.3%
1.8%
-49.1%
-5.0%
0.7%
-1.7%
-19.1%
-6.9%
2.6%
-3.4%
-1 .3%
-0.6%
-3.7%
27.9%
-1.9%
-0.1%
4.8%
2.6%
3.6%
0.1%
1.4%
-2.6%
7.3%
-2.3%
B-26
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
DEPARTMENT
GENERAL FUND - CONTINUED |
MISCELLANEOUS NON-DEPARTMENTAL
EXPENDITURES
BEACH PARKING
COMMUNITY CONTRIBUTIONS
DISASTER PREPAREDNESS
DUES & SUBSCRIPTIONS
LEGAL SERVICES
MANAGEMENT INCENTIVE PAY
PROFESSIONAL SERVICES
OTHER MISCSELLANEOUS EXPENDITURES
PERSONNEL RELATED
PROPERTY TAX & OTHER ADMINISTRATION
TOTAL EXPEDNITURES
TRANSFERS
HOSP GROVE DEBT SERVICE
INFRASTRUCTURE REPLACEMENT FUND
MISCELLANEOUS TRANSFERS OUT
TRANSFERS TO GOLF COURSE: DEBT SERVICE
TRANSFERS TO GOLF COURSE: OPERATING SUBSIDY
TRANSFER TO LLD#1 (MEDIANS & TREES)
TRANSFER TO STORM WATER PROGRAM
TOTAL TRANSFERS
TOTAL MISCELLANEOUS NON-DEPARTMENTAL
SUBTOTAL GENERAL FUND
CONTINGENCIES
TOTAL GENERAL FUND
2008-09
ACTUAL"
$1,323
649,645
16,412
58,115
102,612
0
258,362
0
0
624,525
1,710,994
90,000
7,800,000
319,445
0
0
0
154,273
8,363,718
$10,074,712
111,925,951
0
$111,925,951
2009-10
ACTUALS *
$1,483
22,000
0
55,081
42,231
0
428,523
0
0
660,807
1,210,125
0
6,538,000
3,137,463
0
0
0
177,000
9,852,463
$11,062,588
110,972,633
0
$110,972,633
2010-11
ESTIMATED
EXPENDITURES
$0
30,000
0
65,000
60,000
0
132,000
0
0
770,000
1,057,000
0
7,175,000
0
0
0
253,850
207,000
7,635,850
$8,692,850
106,703,055
0
$106,703,055
2010-11
BUDGET
$0
0
0
73,800
160,000
0
152,500
6,066
0
670,000
1 ,062,366
0
7,175,000
0
0
0
253,850
207,000
7,635,850
$8,698,216
108,936,776
500,000
$109,436,776
2011-12
BUDGET
$0
0
0
55,000
80,000
0
88,000
0
1,400,000
750,000
2,373,000
0
7,382,000
0
1,110,750
295,000
473,000
215,000
9,475,750
$1 1 ,848,750
112,507,941
500,000
$113,007,941
%INCR (DEC)
10-11 BUD
TO
11-12 BUD
-
-
-25.5%
-50.0%
-
-42.3%
-100.0%
-
1 1 .9%
123.4%
-
2.9%
-
-
-
86.3%
3.9%
24.1%
36.2%
3.3%
0.0%
3.3%
B-27
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
DEPARTMENT
SPECIAL REVENUE FUNDS
AFFORDABLE HOUSING
BUENA VISTA CHANNEL MAINTENANCE
CITIZEN'S OPTION FOR PUBLIC SAFETY
COMMUNITY ACTIVITY GRANTS
COMMUNITY DEVELOPMENT BLOCK GRANT
CULTURAL ARTS DONATIONS
LIBRARY AND ARTS ENDOWMENT FUND
LIBRARY GIFTS/BEQUESTS
LIGHTING AND LANDSCAPING DISTRICT NO. 2
LOCAL CABLE INFRASTRUCTURE FUND
MEDIAN MAINTENANCE
POLICE ASSET FORFEITURE
POLICE GRANTS
PUBLIC ART
RECREATION DONATIONS
RENTAL ASSISTANCE
SENIOR DONATIONS
STREET LIGHTING
STREET TREE MAINTENANCE
TOTAL SPECIAL REVENUE FUNDS
ENTERPRISE FUNDS
WATER OPERATIONS
RECYCLED WATER OPERATIONS
WASTEWATER OPERATIONS
SOLID WASTE MANAGEMENT
TOTAL ENTERPRISE FUNDS
INTERNAL SERVICE FUNDS
WORKERS' COMPENSATION
RISK MANAGEMENT
SELF-INSURED BENEFITS
VEHICLE MAINTENANCE
VEHICLE REPLACEMENT
INFORMATION TECHNOLOGY
TOTAL INTERNAL SERVICE FUNDS
REDEVELOPMENT
VILLAGE OPERATIONS / DEBT SVC
VILLAGE LOW/MOD INCOME HSNG
SCCRA OPERATIONS / DEBT SVC
SCCRA LOW/MOD INCOME HSNG
TOTAL REDEVELOPMENT
2008-09
ACTUAL*
$432,908
39,304
200,883
29,000
1,034,621
86,979
15,670
159,709
186,997
172,523
552,874
249,394
0
33,488
10,295
6,158,419
29,079
1,007,361
556,124
$10,955,628
$26,239,389
6,007,633
11,494,070
2,580,222
$46,321,314
$2,194,246
1,309,057
976,127
2,440,291
1,398,923
5,792,178
$14,110,822
$2,048,177
79,990
111,807
67,858
$2,307,832
2009-10
ACTUALS *
$489,965
81,213
128,970
40,000
435,628
83,512
13,025
188,672
214,478
197,584
599,179
99,419
38,304
6,542
26,933
6,251,051
23,095
1,287,285
552,035
$10,756,890
$29,330,780
6,419,797
10,003,749
2,660,596
$48,414,922
$1,596,033
1,118,322
959,026
2,576,267
1,042,260
5,971,417
$13,263,325
$7,776,839
82,053
1,212,905
52,426
$9,124,223
2010-11
ESTIMATED
EXPENDITURES
$504,913
129,573
96,869
0
622,567
94,806
6,605
130,806
199,353
294,458
906,074
19,756
340,686
28,445
33,157
6,346,335
31,000
3,132,266
694,860
$13,612,529
$29,335,177
7,110,264
9,648,270
2,779,456
$48,873,167
$2,868,608
2,087,080
990,328
2,713,374
1,631,750
6,661.743
$16,952,883
$3,908,282
80,585
400,990
43,185
$4,433,042
2010-11
BUDGET
$500,577
103,540
114,496
40,000
663,954
91,350
6,400
0
197,153
368,960
680,504
16,530
0
22,900
42,131
6,578,677
40,990
861 ,248
612,295
$10,941,705
$30,945,359
6,889,719
10,508,223
3,213,004
$51,556,305
$1,841,504
1,467,171
951,560
2,795,426
1,310,000
5,900,575
$14,266,236
$1,774,404
101,331
196,379
65,410
$2,137,524
2011-12
BUDGET
$473,580
293,511
-
50,000
664,834
76,960
4,000
59,000
216,850
366,962
730,814
156,258
0
-
44,408
6,622,482
34,990
1,002,765
643,892
$11,441,306
$31 ,554,624
7,476,108
10,898,813
3,500,924
$53,430,469
$1,996,557
1,381,044
1,098,265
2,845,518
1,716,500
6,299,288
$15,337,172
$1,441,954
73,558
190,459
54,016
$1,759,987
%INCR (DEC)
10-11 BUD
TO
11-12 BUD
-5.4%
183.5%
-100.0%
25.0%
0.1%
-15.8%
-37.5%
-
10.0%
-0.5%
7.4%
845.3%
-
-100.0%
5.4%
0.7%
-14.6%
16.4%
5.2%
4.6%
2.0%
8.5%
3.7%
9.0%
3.6%
8.4%
-5.9%
15.4%
1.8%
31 .0%
6.8%
7.5%
-18.7%
-27.4%
-3.0%
-17.4%
-17.7%
TOTAL OPERATING FUNDS $185,621,547 $192,531,993 $190,574,676 $188,338,546 $194,976,875 3.5%
General Fund
NonGF
$113,007,941
81.968,934
$194,976,875
NOTE: Estimated expenditures may exceed Adopted Budget since they include prior year budget appropriations.
* ACTUALS, I
B-28
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
DEPARTMENT
GENERAL FUND
POLICY AND LEADERSHIP GROUP
CITY COUNCIL
CITY ATTORNEY
CITY CLERK
CITY MANAGER
CITY TREASURER
COMMUNICATIONS
RECORDS MANAGEMENT
TOTAL POLICY AND LEADERSHIP GROUP
INTERNAL SERVICES
FINANCE
HUMAN RESOURCES
PROPERTY AND ENVIROMENTAL MANAGEMENT
TOTAL ADMINISTRATIVE SERVICES
COMMUNITY DEVELOPMENT
COMMUNITY AND ECONOMIC DEVELOPMENT
HOUSING AND NEIGHBORHOOD SERVICES
TOTAL COMMUNITY DEVELOPMENT
COMMUNITY SERVICES
LIBRARY AND ARTS
PARKS AND RECREATION
TOTAL COMMUNITY SERVICES
PUBLIC SAFETY
FIRE
POLICE
TOTAL PUBLIC SAFETY
PUBLIC WORKS
TRANSPORTATION
STORM DRAIN ENGINEERING
TOTAL PUBLIC WORKS
2008-09
ACTUAL*
$356,218
1 ,288,406
121,958
1 ,457,435
185,441
674,407
844,886
4,928,751
3,412,776
2,233,597
5,068,488
10,714,861
8,257,699
356,691
8,614,390
10,554,221
12,546,071
23,100,292
17,358,775
27,435,164
44,793,939
9,415,301
283,705
$9,699,006
2009-10
ACTUALS *
$333,004
1 ,294,939
105,532
1,598,471
189,895
765,065
777,147
5,064,053
3,290,451
2,255,036
4,637,869
10,183,356
8,141,073
390,147
8,531,220
10,101,250
12,223,237
22,324,487
17,111,580
27,391 ,882
44,503,462
9,023,875
279,592
$9,303,467
2010-11
ESTIMATED
EXPENDITURES
$351,108
1,320,616
176,214
1,341,748
180,644
784,573
761,686
4,916,589
3,341,585
2,360,346
5,206,628
10,908,559
7,005,702
361,118
7,366,820
9,946,230
1 1 ,530,978
21,477,208
16,067,247
27,731,971
43,799,218
9,286,686
255,125
$9,541,811
2010-11
BUDGET
$373,363
1,312,291
274,841
1,570,323
196,488
691,628
863,024
5,281,958
3,298,808
2,374,297
4,802,415
10,475,520
7,433,968
430,182
7,864,150
10,418,723
12,428,761
22,847,484
16,228,573
28,162,339
44,390,912
9,116,428
262,108
$9,378,536
2011-12
BUDGET
$372,344
1,336,460
139,803
1,491,771
197,922
679,661
698,511
4,916,472
3,383,709
2,294,266
4,738,531
10,416,506
7,161,357
550,245
7,711,602
10,412,121
13,020,229
23,432,350
16,813,059
28,204,533
45,017,592
8,883,352
281,317
$9,164,669
%INCR (DEC)
10-11 BUD
TO
11-12 BUD
-0.3%
1.8%
-49.1%
-5.0%
0.7%
-1.7%
-19.1%
-6.9%
2.6%
-3.4%
-1.3%
-0.6%
-3.7%
27.9%
-1 .9%
-0.1%
4.8%
2.6%
3.6%
0.1%
1.4%
-2.6%
7.3%
-2.3%
B-26
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
DEPARTMENT
GENERAL FUND - CONTINUED
MISCELLANEOUS NON-DEPARTMENTAL
EXPENDITURES
BEACH PARKING
COMMUNITY CONTRIBUTIONS
DISASTER PREPAREDNESS
DUES & SUBSCRIPTIONS
LEGAL SERVICES
MANAGEMENT INCENTIVE PAY
PROFESSIONAL SERVICES
OTHER MISCSELLANEOUS EXPENDITURES
PERSONNEL RELATED
PROPERTY TAX & OTHER ADMINISTRATION
TOTAL EXPEDNITURES
TRANSFERS
HOSP GROVE DEBT SERVICE
INFRASTRUCTURE REPLACEMENT FUND
MISCELLANEOUS TRANSFERS OUT
TRANSFERS TO GOLF COURSE: DEBT SERVICE
2008-09 2009-10
ACTUAL* ACTUALS *
$1,323 $1,483
649,645 22,000
16,412 0
58,115 55,081
102,612 42,231
0 0
258,362 428,523
0 0
0 0
624,525 660,807
1,710,994 1,210,125
90,000 0
7,800,000 6,538,000
319,445 3,137,463
0 0
TRANSFERS TO GOLF COURSE: OPERATING SUBSIDY 0 0
TRANSFER TO LLD#1 (MEDIANS & TREES)
TRANSFER TO STORM WATER PROGRAM
TOTAL TRANSFERS
TOTAL MISCELLANEOUS NON-DEPARTMENTAL
SUBTOTAL GENERAL FUND
CONTINGENCIES
TOTAL GENERAL FUND
0 0
154,273 177,000
8,363,718 9,852,463
$10,074,712 $11,062,588
111,925,951 110,972,633
0 0
$111,925,951 $110,972,633
2010-11
ESTIMATED
EXPENDITURES
$0
30,000
0
65,000
60,000
0
132,000
0
0
770,000
1 ,057,000
0
7,175,000
0
0
0
253,850
207,000
7,635,850
$8,692,850
106,703,055
0
$106,703,055
2010-11
BUDGET
$0
0
0
73,800
160,000
0
152,500
6,066
0
670,000
1 ,062,366
0
7,175,000
0
0
0
253,850
207,000
7,635,850
$8,698,216
108,936,776
500,000
$109,436,776
2011-12
BUDGET
$0
0
0
55,000
80,000
0
88,000
0
1,400,000
750,000
2,373,000
0
7,382,000
0
1,110,750
295,000
473,000
215,000
9,475,750
$11,848,750
112,507,941
500,000
$113,007,941
%INCR (DEC)
10-11 BUD
TO
11-12 BUD
-
-
-25.5%
-50.0%
-
-42.3%
-100.0%
-
11.9%
123.4%
-
2.9%
-
-
86.3%
3.9%
24.1%
36.2%
3.3%
0.0%
3.3%
B-27
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
DEPARTMENT
SPECIAL REVENUE FUNDS
AFFORDABLE HOUSING
BUENA VISTA CHANNEL MAINTENANCE
CITIZEN'S OPTION FOR PUBLIC SAFETY
COMMUNITY ACTIVITY GRANTS
COMMUNITY DEVELOPMENT BLOCK GRANT
CULTURAL ARTS DONATIONS
LIBRARY AND ARTS ENDOWMENT FUND
LIBRARY GIFTS/BEQUESTS
LIGHTING AND LANDSCAPING DISTRICT NO. 2
LOCAL CABLE INFRASTRUCTURE FUND
MEDIAN MAINTENANCE
POLICE ASSET FORFEITURE
POLICE GRANTS
PUBLIC ART
RECREATION DONATIONS
RENTAL ASSISTANCE
SENIOR DONATIONS
STREET LIGHTING
STREET TREE MAINTENANCE
TOTAL SPECIAL REVENUE FUNDS
ENTERPRISE FUNDS
WATER OPERATIONS
RECYCLED WATER OPERATIONS
WASTEWATER OPERATIONS
SOLID WASTE MANAGEMENT
TOTAL ENTERPRISE FUNDS
INTERNAL SERVICE FUNDS
WORKERS' COMPENSATION
RISK MANAGEMENT
SELF-INSURED BENEFITS
VEHICLE MAINTENANCE
VEHICLE REPLACEMENT
INFORMATION TECHNOLOGY
TOTAL INTERNAL SERVICE FUNDS
REDEVELOPMENT
VILLAGE OPERATIONS / DEBT SVC
VILLAGE LOW/MOD INCOME HSNG
SCCRA OPERATIONS / DEBT SVC
SCCRA LOW/MOD INCOME HSNG
TOTAL REDEVELOPMENT
2008-09
ACTUAL*
$432,908
39,304
200,883
29,000
1,034,621
86,979
15,670
159,709
186,997
172,523
552,874
249,394
0
33,488
10,295
6,158,419
29,079
1,007,361
556,124
$10,955,628
$26,239,389
6,007,633
1 1 ,494,070
2,580,222
$46,321,314
$2,194,246
1,309,057
976,127
2,440,291
1,398,923
5,792,178
$14,110,822
$2,048,177
79,990
1 1 1 ,807
67,858
$2,307,832
2009-10
ACTUALS *
$489,965
81,213
128,970
40,000
435,628
83,512
13,025
188,672
214,478
197,584
599,179
99,419
38,304
6,542
26,933
6,251,051
23,095
1,287,285
552,035
$10,756,890
$29,330,780
6,419,797
10,003,749
2,660,596
$48,414,922
$1 ,596,033
1,118,322
959,026
2,576,267
1,042,260
5,971,417
$13,263,325
$7,776,839
82,053
1,212,905
52,426
$9,124,223
2010-11
ESTIMATED
EXPENDITURES
$504,913
129,573
96,869
0
622,567
94,806
6,605
130,806
199,353
294,458
906,074
19,756
340,686
28,445
33,157
6,346,335
31,000
3,132,266
694,860
$13,612,529
$29,335,177
7,110,264
9,648,270
2,779,456
$48,873,167
$2,868,608
2,087,080
990,328
2,713,374
1,631,750
6,661,743
$16,952,883
$3,908,282
80,585
400,990
43,185
$4,433,042
2010-11
BUDGET
$500,577
103,540
114,496
40,000
663,954
91,350
6,400
0
197,153
368,960
680,504
16,530
0
22,900
42,131
6,578,677
40,990
861,248
612,295
$10,941,705
$30,945,359
6,889,719
10,508,223
3,213,004
$51,556,305
$1,841,504
1,467,171
951,560
2,795,426
1,310,000
5,900,575
$14,266,236
$1,774,404
101,331
196,379
65,410
$2,137,524
2011-12
BUDGET
$473,580
293,511
-
50,000
664,834
76,960
4,000
59,000
216,850
366,962
730,814
156,258
0
-
44,408
6,622,482
34,990
1,002,765
643,892
$11,441,306
$31 ,554,624
7,476,108
10,898,813
3,500,924
$53,430,469
$1,996,557
1,381,044
1,098,265
2,845,518
1,716,500
6,299,288
$15,337,172
$1,441,954
73,558
190,459
54,016
$1,759,987
%INCR (DEC)
10-11 BUD
TO
11-12 BUD
-5.4%
183.5%
-100.0%
25.0%
0.1%
-15.8%
-37.5%
10.0%
-0.5%
7.4%
845.3%
-
-100.0%
5.4%
0.7%
-14.6%
16.4%
5.2%
4.6%
2.0%
8.5%
3.7%
9.0%
3.6%
8.4%
-5.9%
15.4%
1.8%
31.0%
6.8%
7.5%
-18.7%
-27.4%
-3.0%
-17.4%
-17.7%
[TOTAL OPERATING FUNDS $185,621,547 $192,531,993 $190,574,676 $188,338,546 $194,976,875 3.5%
General Fund
NonGF
$113,007,941
81,968,934
$194,976,875
NOTE: Estimated expenditures may exceed Adopted Budget since they include prior year budget appropriations.
* ACTUALS, E
B-28
Exhibit i
PERSONNEL ALLOCATIONS
FINAL
BUDGET
2009-10
POLICY AND LEADERSHIP GROUP |
CITY COUNCIL
CITY TREASURER
CITY MANAGER
COMMUNICATIONS
CITY ATTORNEY
RECORDS MANAGEMENT
(COMMUNITY AND ECONOMIC DEVELOPMENT |
COMMUNITY AND ECONOMIC DEVELOPMENT
(FINANCE |
FINANCE AND RISK MANAGEMENT
IFIRE 1
FIRE
HOUSING AND NEIGHBORHOOD SERVICES |
HOUSING AND NEIGHBORHOOD SERVICES
HUMAN RESOURCES |
HUMAN RESOURCES & WORKERS COMP
INFORMATION TECHNOLOGY |
INFORMATION TECHNOLOGY
LIBRARY & ARTS |
LIBRARY & ARTS
PARKS AND RECREATION |
PARKS AND RECREATION
POLICE |
POLICE
PROPERTY AND ENVIRONMENTAL MANAGEMENT |
PROPERTY AND ENVIRONMENTAL MANAGEMENT
(TRANSPORTATION |
TRANSPORTATION
(UTILITIES |
MAINTENANCE AND OPERATIONS
FULL AND 3/4 TIME LABOR FORCE
1.00
0.75
8.00
2.75
7.00
8.00
56.00
31.00
88.75
11.00
10.00
23.00
53.00
72.95
162.00
43.25
62.35
71.95
712.75
FINAL PRELIMINARY 2011-12
BUDGET BUDGET REQUESTED
2010-11 2011-12 CHANGES
1.00
0.75
8.00
2.75
7.00
8.00
54.00
30.50
88.75
11.00
9.00
22.50
52.25
71.95
162.00
41.60
58.40
69.55
699.00
1.00
0.75
7.00
2.75
7.00
6.25
50.00
30.50
87.75
13.00
9.00
22.50
51.25
70.95
162.00
39.60
54.40
68.55
684.25
0.00
0.00
(1.00)
0.00
0.00
(1.75)
(4.00)
0.00
(1.00)
2.00
0.00
0.00
(1.00)
(1.00)
0.00
(2.00)
(4.00)
(1.00)
(14.75)
SUMMARY OF REQUESTED LABOR
Full Time Personnel
3/4 Time Personnel in Full Time Count
Limited Term Personnel
Unfunded Full Time Positions
Hourly Full Time Equivalent Personnel
TOTAL LABOR FORCE*
FORCE BY
2009-10
707.50
5.25
3.50
(12.00)
138.44
842.69
CATEGORY
2010-11
694.50
4.50
0.00
(6.00)
138.94
831.94
2011-12
679.75
4.50
0.00
(3.00)
139.74
820.99
Difference
(14.75)
0.00
0.00
N/A
0.80
(13.95)
B-29 O
PROPOSED CHANGES
TO THE FY 2011-12
MASTER FEE SCHEDULE
EXHIBITS
DEPT
CED
CED
CED
CED
CED
CED
CED
CED
CED
CED
CED
FINANCE
FIRE
LIBRARY
LIBRARY
LIBRARY
P&L
PARKS & REC
PARKS & REC
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
POLICE
FEE CATEGORY
BUILDING PERMIT FEES
BUILDING PERMIT FEES
BUILDING PERMIT FEES
BUILDING PERMIT FEES
BUILDING PERMIT FEES
BUILDING PERMIT FEES
BUILDING PERMIT FEES
BUILDING PERMIT FEES
FEE INCREASES
CURRENT FEE DESCRIPTION CURRENT FEE
Fish & Game Fee- EIR- Set by Department of Fish and Game $ 2,842
Fish & Game Fee - Negative Declaration - Set by Department of Fish and Game $ 2,060
Reapportionment Fees for 1911 Act Assessment Districts $ 450
Total Valuation -$1 to $500 $ 15.28
Total Valuation - $1,000,001 and up - for the first $1,000,000 plus $2.20 for each
additional $1,000 or fraction thereof $ 3,645.69
Total Valuation - $100,001 to $500,000 - for the first $100,000 plus $3.92 for each
additional $1,000, or fraction thereof, to and including $500,000. $ 645.93
Total Valuation - $2,001 to $25,000 - for the first $2,000 plus $9.80 for each
additional $1,000, or fraction thereof, to and including $25,000 $ 45.01
Total Valuation - $25,001 to $50,000 - for the first $25,000 plus $7.07 for each
additional $1,000, or fraction thereof, to and including $50,000 $ 254.31
Total Valuation - $50,001 to $100,000 - for the first $50,000 plus $4.90 for each
additional $1,000, or fraction thereof, to and including $100,000 $ 418.43
Total Valuation - $500,001 to $1,000,000 - for the first $500,000 plus $3.32 for each
additional $1,000, or fraction thereof, to and including $1,000,000 $ 2,101.93
Total Valuation - $501 to $2,000 - for the first $500 plus $2.13 for each additional
$100 or fraction thereof, to and including $2,000 $ 15.28
PROPOSED FEE
$2,889.25
$2,094
Actual Cost
$16.45
$3,926.12
$695.62
FEE
CHANGE ($)
$ 47.25
$ 34.00
N/A
$ 1.17"
$ 280.43
$ 49.69
$48.47: $ 3.46
$273.87 $ 19.56'
$450.62
$2,263.62
$16.45
Community Facilities District Annexation $ 1,271 $ 1,752
FIRE PROTECTION SYSTEM INSTALLATION FEES Other Fixed Fire Systems - Paint Spray Booth - Plan Review $ 80 J $ 145
SCHULMAN AUDITORIUM AUDIO SERVICES
SCHULMAN AUDITORIUM VIDEO SERVICES
SCHULMAN AUDITORIUM VIDEO SERVICES
COMMUNICATIONS
COMMUNITY GARDEN
COMMUNITY GARDEN
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION ^
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
PARKING VIOLATION
Audio - Eight Microphone Set-up -Per Hour $ 100 $ 120
Video -CD/DVD -Copies -Each $ 12 $ 20
Video -One Camera Shoot- Per Hour $ 37.50 $ 38
Communications - DVD Copy $ 15
Community Garden-Annual Fee-Non Resident $ 60
Community Garden-Annual Fee-Resident $ 60
21113 (a) - Veh/Anim public on grounds $ 25
21211 -Bike lane $ 35
$ 20
$ 350
$ 250
$ 38
$ 50
22500 (a)- In intersection $ 25 $ 38
22500 (b)- In cross walk $ 25;$ 38
22500 (d) - Fire station driveway $ 25
22500 (e) - Driveway , $ 25
22500 (f)- Sidewalk $ 25
22500 (g) - Obstructing traffic $ 25
^$ 38
$ 38
$ 38
$ 38
22500 (h)- Double parking $ 25 | $ 38
22500 (i)- Bus zone $ 250
22500 (j)- Tube or tunnel $ 25
22500 (k) - Bridge [$ 25
22500 (1) - Blocking Disabled $ 275
22500 c- Red curb $ 25
22500.1 -Fire lane $ 35
22502 - 18" from curb/wrong way $ 25
$ 260
$ " 38
$ 38
$ 320
$ " ~38
$ 50
$ 38
22507.8- Disable space/block access $ 330 !$ 340
22514 -Fire hydrant $ 25 i $ 38
22515 -Unattended vehicle $ 25,$ 38
22516- Locked vehicle/passgr inside $ 35 $ 50
22517 - Open/close door in traffic $ 35
22520 - Stopping on freeway $ 25
22520.5 -Vending from Hwy ;$ 35
22521 -> 7. 5ft from RR tracks $ 25
22522 -3ft from handicap ramp $ 275
$ 50
$ 38
$ 50
$ 38
$ 320
22523 -Abandoned vehicle $ 100 $ 128
22526- Blocking intersection $ 50 $ 68
23226 - Store open container/pass comp $ 35 $ 50
23333 - Stop/park in vehicle crossing $ 25 j $ 38
24003 -Veh.w/unlawful lighting device $ 25 $ 38
24401 - Dimmed lights on parked veh $ 30
24604- Lamp or flag on projections $ 25
24607 -Reflectors on rear $ 25
$ 44
$ 38
$ 38
$ 32.19
$ 161.69
$ 1.17
$ 481.00
$ 65.00
$ 20
$ 8
$ 1
$ 5.00
$ 290
$ 190
$ 13"$ ' " 15
"S""" 13
$ 13
$ 13
$ 13
$ 13"
$ 13
$ 13
$ 10
$ 13"$ 13"
$"" 45
"$"" ~"l3
$ 15
$ 13
$ 10
$ 13
$ " 13
$ 15
$ "•;"«.
$ 13
$ 15
$ 13
$ 45
$ " 28
$ 18
$ 15
$ 13
$ 13"$""""" i~4
$ 13
$ 13
24608 - Reflectors on front and sides $ 25 $ 38 $ 13
25250 -Unlawful flashing lights 1$ 30;$ 44
25251 -Flashing lights required $ 30
25300 Warn device disabled, parked veh $ 30
26451 -Set parking brake $ 25
27155- Fuel tank caps ^$ 25
4462 (b)- Wrong veh reg $ 100
5200- Plates front/back $ 25
5201 - Position of plate :$ 25
5204 (a) - Tabs ' $ 25
72 hr parking $ 50
Alley parking • $ 35
Comm veh in resd area $ 35
$ 44
$ 44
$ 38
$ 38
$ 100$ ' ' " Ts
T~" " 38
Y " 38
$ 68"S " ' 50~
$ 50
Police - Fingerprinting Fees $ 23 , $ 25
Safety zone $ 35 $ 50
$ 14
$ 14
$ 14
$ 13$ "~ 13
$ "-"
$""" 'l3~
$ " 13"
$ 13S" 18"
$ 15$ "" "is"
$ 2.00
$ 15
FEE
CHANGE
(%)
1.6%
1.6%
N/A
7.1%
7.1%
7.1%
7.1%
7.1%
7.1%
7.1%
7.1%
27.5%
44.8%
16.7%
40.0%
1.3%
25.0%
82.9%
76.0%
34.2%
30.0%
34.2%
34.2%
34.2%
34.2%
34.2%
34.2%
34.2%
3.8%
34.2%
34.2%
14.1%
34.2%
30.0%
34.2%
2.9%
34.2%
34.2%
30.0%
30.0%
34.2%
30.0%
34.2%
14.1%
21.9%
26.5%
30.0%
34.2%
34.2%
31.8%
34.2%
34.2%
34.2%
31.8%
31.8%
31.8%
34.2%
34.2%
0.0%
34.2%
34.2%
34.2%
26.5%
30.0%
30.0%
8.0%
30.0%
PROPOSED CHANGES
TO THE FY 2011-12
MASTER FEE SCHEDULE
EXHIBITS
DEPT FEE CATEGORY
CED
CED
CED
CED
CED
CED
CED
CED
CED i
CED
CED
CED
CED
CED
CED
CED
CED
CED
CED
CED
CED '
PARKS & REC iCARRILLO RANCH (HOURLY RATES)
PARKS & REC CARRILLO RANCH (HOURLY RATES)
PARKS & REC .CARRILLO RANCH (HOURLY RATES)
PARKS & REC 'CARRILLO RANCH (HOURLY RATES)
PARKS & REC ; CARRILLO RANCH (HOURLY RATES)
PARKS & REC .CARRILLO RANCH (HOURLY RATES)
NEW FEES
CURRENT FEE DESCRIPTION
Coastal Development Permit-SCCRA
Green Building Standards Plancheck and Inspection
Plumbing, Electrical and Mechanical Permit (not combined with Building Permits)
Retaining Wall Plancheck (Valuation $250,000+)
Retaining Wall Plancheck (Valuation $50,001-$250,000)
Retaining Wall Plancheck (Valuation=0-$50,000)
SCCRA Amendment (Major)
SCCRA Permit (Admin.)
SCCRA Permit (Major)
SCCRA Permit (Minor)
SCCRA Permit Amendment (Admin.)
SCCRA Permit Amendment (Minor)
SCCRA Permit Appeal - City Council
SCCRA Permit Appeal - Planning
SCCRA Permit Extension (Major)
SCCRA Permit Extension (Minor)
SCCRA Permit Variance (Minor or Major)
SCCRA Permit Variance Administrative
SCCRA Sidewalk Sign/Outdoor Display
SCCRA Sign Program
SCCRA Sign Program Amendment
Carrilto Ranch Barn - Hourly Rate - Category A
Carrilio Ranch Barn - Hourly Rate - Category B
Carrillo Ranch Barn - Hourly Rate - Category C
Carrilio Ranch Barn - Hourly Rate - Category D
Carrillo Ranch Barn - Hourly Rate - Category E
Carrilio Ranch Barn - Hourly Rate - Category F
PROPOSED FEE
$ 401
$ 150
$ 150
0.5% of Engineer's
Estimate ($2,000
min.]
$500 + 0.5% of
Engineer's
Estimate
$ 500
$ 1,378
$ 634
$ 3,274
$ 1,507
$ 136
$ 584
$ 585
$ 529
$ 259
$ 222
$ 389
$ 133
$ 56
$ 118
$ "" 77
N/C
$ 30
$ 47
$ 64
$ 83
$ 96
All Receive
For the
Lisa Hildabrand C A v/ CCvf
Subject: Community Garden Cost of Service DatefrfO City Manager U/- — -
Lisa:
During CifY Council briefings yesterday, one Council Member requested a copy of the cost of service analysis that was
conducted for the Harold E. Smerdu Community Garden.
Attached is the complete analysis that lead to the recommended rate adjustment.
Please let me know if you would like additional information. // . .1
John Coat es " ;/
Assistant City Manager
CARLSBAD
1200 Carlsbad Village Drive
Carlsbad, CA 92008
www.carlsbadca.gov
P: (760)4-34.2821
F: (760)720.9461
E: iohn.coates@carlsbadca.gov
CITY OF CARLSBAD
Harold E. Smerdu Community Garden
Pyramid Model Cost Recovery Data
Level 5 - High Individual Benefit
FY 11-12 Budget Proposal
Staff (Non-Mgmt)
Office Assistant
Sr. Office Specialist
Maintenance Worker 11
Maintenance Worker III
Maintenance Worker III
Tree Trimmer II
Tree Trimmer II
Tree Trimmer Leadworker
Mainteanance Aide
Annual Sub-Total: Staff
Function
Admin Lead
Admin Support
Projects/Repairs
Quarterly Maintenance
Irrigation Work
Greenwaste Tending
Wood Chip Dumping
Wood Chip Dumping
Trash/Rec Collection
Annual Amount
156 Hrs
13Hrs
6 Hrs
20 Hrs
12 Hrs
26 Hrs
3 Hrs
3 Hrs
39 Hrs
Unit Cost
$24.30
$33.23
$34.83
$40.25
$40.25
$35.95
$35.95
$40.25
$30.30
Sub-Total
$3,790
$432
$209
$805
$483
$935
$108
$121
$1,182
$8,065
Operations Item
Supplies
Equipment
Utilities
Dump Fees
Annual Sub-Total: Operations
Description
Irrigation/Composters/
Fencing/Plants/Misc.
Trucks/Tractors
Potable Water
Greenwaste/Trasn/Rec
Annual Amount
12Mos
106 Hrs
12Mos
12Mos
Unit Cost
$225.00
$12.00
$415.00
$100.00
Sub-Total
$2,700
$1,272
$4,980
$1,200
$10,152
Annual Expenditures Grand Total - Community Garden $18,217
Recovery: Non-Resident
Recovery: Resident
Total Recovery
Annual Sub-Total*
(as currently assigned)
8
44
52
Percentage of
Recovery
99.9%
71.4%
Average: 75.8%
$350.00
$250.00
$2,800
$11,000
$13,800
•Per Plot @ 52 Plots
FY 201112 OperatingBudgetWorkshopBudget Workshop
Tonight’sPresentationTonight’s PresentationEii•Economic overview •City revenuesBd tt•Budget requests•City prioritiesUtilitii•Utilities overview•City feesPOti•Program Options2
BudgetCalendarBudget Calendar•CouncilMeetingsCouncil Meetings–May 10 –CIP workshop–June 7 –Operating budget workshoppggp•Set public hearing for June 21st–June 21 – Public hearing and adoption of Fiscal Year 2011‐12 Operating and Capital Budgets•Other Public Meetings–June 9 – Citizens Budget Workshop
CitizensBudgetWorkshopCitizens Budget Workshop•When:ThursdayJune9When:Thursday, June 9•Where: City of CarlsbaddCFaraday Center1635 Faraday Ave. R173BRoom 173B•Time: 6 p.m.For additional informationCity of Carlsbad Finance Department760‐602‐24307606022430
FY201112BudgetFY 201112 Budget•BalancedbudgetBalanced budget–Preserves core city services•Someimprovementsinlocaleconomy•Some improvements in local economy–Still fragile–State budget, other concerns remain•Careful planning, responsible management
City of CarlsbadFY201112CbidBdFY 201112 Combined BudgetCapital25%25%$260 2million$260.2millionOperating Budget – 75%Capital – 25%6
NationalOutlookNational Outlook•TepidRecoveryTepid Recovery•Housing•Inflation•Interest Rates
UNITED STATES GDP GROWTH RATEAnnual GDP Growth Adjusted by Inflation3.2%23%2.9%5.0%3.7%2.6%3.1%4.0%6.0%0.9%2.3%0.6%1.6%1.7%1.8%0.0%2.0%‐0.7%‐0.7%‐4.0%‐2.0%‐4.0%‐6.8%‐4.9%‐6.0%‐8.0%2007 2008 2009 2010 2011source: TradingEconomics.com; Bureau of Economic Analysis8
StatePerspectiveState Perspective•$10.8BillionDeficit$10.8 Billion Deficit•Legislative Impacts–ReductioninLibraryFundingReduction in Library Funding–COPS Grant Elimination–BookingFees–Booking Fees•Potential Impact to RDA
Jan07Jan 07139.6 ↙April 10109.2 Mar 09100.7 ↙10
Carlsbad’sEconomicProfileCarlsbad s Economic Profile•HomepricesHome prices•Taxable transactionsi•Tourism
210,000 PROJECTED EXPENDITURES (2007 FORECAST) VS. PROJECTED REVENUES (2012 FORECAST)180,000 190,000 200,000 ($34,008)($34,141)150 000160,000 170,000 (In Thousands)($31,117)($32,586)($32,093)130,000 140,000 150,000 Dollars Proj. Exp. (2007)Proj. Rev. (2012)($27 334)($29,539)($32,928)($30,994)($32,337)100,000 110,000 120,000 ($27,334)2012 2013 2014 2015 2016 2017 2018 2019 2020 2021Proj. Exp. (2007)140,901 147,265 153,961 160,980 168,220 174,948 181,946 189,224 196,793 204,665 Proj. Rev. (2012)113,567 117,726 122,967 128,052 135,883 143,831 149,360 157,131 162,785 170,524 Fiscal Years
General Fund RevenuesFiscal Year 201112 $113.6 million* Four sources make up 80%$13
14
Assessed Values and PropertyTaxesProperty Taxes60.0 25.0 40.0 50.0 15.0 20.0 MilBil20.0 30.0 10.0 llionsllions‐10.0 ‐5.0 ‐‐FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012eAV ResidentialAV Com/IndustProperty Taxes15
2010 Sales Taxes by Category******Fivesourcesmakeup64%16Five sources make up 64%
$HISTORIC SALES TAX BY GEOGRAPHIC AREABenchmark Year$6,000,000$7,000,000$4,000,000$5,000,000Carlsbad Redevelopment Area$3,000,000pAuto MallPlaza Camino RealCarlsbad Premium OutletsThe Forum$1,000,000$2,000,000$017
Transient Occupancy Taxes16101214164680$ Millions022004 2006 2008 2010 2012eFiscal YearFiscal Year18
FranchiseTaxesFranchise Taxes19
FY 201112 Operating Revenues bFndTpeby Fund TypeInternal ServiceEnterprise27%8%General57%SilRedevelopment2%Special Revenue6%$197.2 million20
201112OtiBd tOperating Budget RequestsRequestsJudiVincentFinanceManagerJudi Vincent, Finance Manager21
OperatingBudgetProcessCity Council’s goals, visions, & priority projectsOperating Budget ProcessCtyCou c sgoa s,so s,&potyp ojects10 year forecast monitoredBudget policies set for new fiscal yearDepartmentssubmitrequeststoFinanceDepartments submit requests to FinanceBudget reviews and recommendationstoCityCouncilto City CouncilCity Council adopts budget
FY201112BudgetPoliciesFY 201112 Budget Policies•Provide a balanced budgetlfbl dbdff•Plan for a balanced budget for future years•Minimize service level impacts to citizens23
FY 201112 Budget Policies (d)(continued)•No new positions•No growth in maintenance & operations•NonewprogramsunlesslegallymandatedNo new programs unless legally mandated•Identify personnel and operating reductions in ordertooffsetknownbudgetincreasesorder to offset known budget increases•Budget discretionary items at minimal levels24
FY201112PositionChangesFY 201112 Position Changes•Eliminationof14 75full‐timepositions:Elimination of 14.75 fulltime positions:Oltitili i t d–Only vacant positions eliminated–Four were previously unfundedNtifitl$1illi–Net savings of approximately $1 million
FY201112PositionChanges(continued)FY 201112 Position Changes (continued)•Totalcitywidefull‐timepositioncount:Total citywide fulltime position count:699 00FY201011699.00 FY 2010‐11 ( 14.75) Less: eliminated positions684 25FY201112Ttl684.25 FY 2011‐12 Total26
FY201112BudgetOverviewFY 201112 Budget Overview•Totalproposedbudgetcitywide‐$194 9millionTotal proposed budget citywide $194.9 million•Increase of $6.6 million (3.5 %) from FY 2010‐11 AdoptedBudget:Adopted Budget:•Significant Fund Increases:•$3.6 million –General Fund•$1.8 million –Enterprise Funds•$1 0millionInternalServiceFunds•$1.0 million –Internal Service Funds27
FY 201112 Operating BudgetpggTotal Budget = $194.9 million28
General Fund ddBudget Expenditure History29
General Fund Budget ComparisongpTotal $109.4In Millions
InfrastructureReplacementFundInfrastructure Replacement Fund•Funds the replacement of buildings and facilities (non water or sewer)•Annual contribution–FY 2008‐09 –$7.5 million–FY 2009‐10 – $6.5 million–FY 2010‐11 –$7.2 million–FY 2011‐12 – $7.4 million31
FY 201112 General FundTotal Budget = $113.0 million32
General Fund Budget Recap Ge e aududgetecapFY 201112Revenues $ 113.6 million$Budget Requests $ 113.0 millionProjected Surplus $ 0.6 million33
GeneralFundBalanceGeneral Fund BalanceEstimated Balance at 7/01/11 $ 53.2 millionPlus: FY 2011‐12 Surplus 0.6 millionLess:FY201112Advances01millionLess: FY 2011‐12 Advances‐0.1 millionEstimatedBalanceat$53 7millionEstimated Balance at $ 53.7 million6/30/12 34
FY 201112 SilRFdSpecial Revenue FundsTotal Budget = $11.4 million35
FY 201112ldSpecial Revenue FundsExpenditureHighlights:Expenditure Highlights:•Section 8 Rental Assistance ‐$6.6 millionSilii$2 9illi•Special Assessment Districts ‐$2.9 million•Community Dev. Block Grant ‐$0.7 million•Community Activity Grants ‐$50,000
FY201112CitywidePrioritiesFY 201112 Citywide Priorities•SustainingFinancialHealthSustaining Financial Health•Fostering a Strong EconomySfdffi ii•Safe and Efficient Transportation•Parks, Open Space and Trails•Strong, Vibrant Neighborhoods and Community Connectionsy
Sustaining the City’s FinancialHealthCthiHFinancial HealthCynthia HaasDeputy City Manager
FinancialHealthFinancial Health•SoundpoliciesSound policies•Responsible budget managementifi i lf•Long range view, financial forecasts•Anticipate changes, make adjustments
FinancialHealthFinancial Health•FocusreductionsinareaswithFocus reductions in areas with least effect on public services.•Nosignificantreductionsin•No significant reductions in –LibrariesRi–Recreation programs–Public safety–City offices open 5 days a week
FinancialHealthFinancial Health•ContinuedinvestmentininfrastructureContinued investment in infrastructure
FinancialHealthFinancial Health•PensionreformPension reform•Reduced costs through energy efficiencynewtechnologiesefficiency, new technologies, •Reduced fleet costs•Service delivery alternatives
Fostering a StrongEconomyStrong EconomyGary BarberioCommunity & Economic Development
EconomicDevelopmentEconomic Development•NewEconomicDevelopmentManagerNew Economic Development Manager–Kathy Dodson
EconomicDevelopmentEconomic Development•PartneringwiththebusinesscommunityPartnering with the business community–Carlsbad Chamber of CommerceSanDiegoNorthEconomicDevelopmentCouncil–San Diego North Economic Development Council–City Council/ staff/ business outreach meetings
EconomicDevelopmentEconomic Development•Businessretention/expansionandattractionBusiness retention/expansion and attraction–Build on past successBusinessAssistanceTeamCityCouncil–Business Assistance Team, City Council–Develop and implement defined programBkf–Brokers forum–Establish stronger relationships
EconomicDevelopmentEconomic Development•Retention/ExpansionRetention/ Expansion •AttractionAt–Aptera–BREG–Anchor Audio
EconomicDevelopmentEconomic Development•ExpandavailableinformationExpand available information–Focused communication strategyEnhancedeconomicdevelopmentwebsite–Enhanced economic development website •Real estate availability•FocuseddataanddemographicsFocused data and demographics
EconomicDevelopmentEconomic Development•StreamlinedevelopmentandpermitprocessStreamline development and permit process–Development Review Process improvementsCarCountryCarlsbad–Car Country Carlsbad–Business License Process review
EconomicDevelopmentEconomic Development•PartneringwiththebusinesscommunityPartnering with the business community–Village partnership initiative
Safe and Efficient TransportationTransportationSkip HammannTransportation Department
TransportationTransportation•WekeepCarlsbadmovingbyprovidingaWe keep Carlsbad moving by providing a comprehensive transportation system that is:–Intelligentlydesigned–Intelligently designed–Proactively maintainedProfessionallymanaged–Professionally managed
TrafficManagementTraffic Management
TrafficManagementTraffic Management•RevisedTrafficSignalProgramRevised Traffic Signal Program–Equipment upgrades•VideodetectionVideo detection–Interconnect signals–Trafficmanagementcenter–Traffic management center
TrafficManagementTraffic Management•ResidentialTrafficManagementProgramResidential Traffic Management Program–Cost effective tools•StopsignsStop signs•Speed cushions (bumps)
TrafficManagementTraffic Management
TrafficManagementTraffic Management
TrafficManagementTraffic Management•PedestrianfriendlycrossingsPedestrian friendly crossings–Citywide•Audible/countdownsignalsAudible/ countdown signals–Village area – opportunities–CarlsbadBlvd–Carlsbad Blvd.•Oak to Tamarack
TrafficManagementTraffic Management
Parks, Open Space and TrailsCh iHltiChris HazeltineParks & Recreation
CarlsbadBoulevardProjectCarlsbad Boulevard Project•PartnershipwithStateParksPartnership with State Parks•Create more beachfront land for the public to enjoyenjoy•Community gathering places, shops, new lkihlhbhkiwalking paths along the beach, more parking•Early stages
AlgaNorteCommunityParkAlga Norte Community Park•ProjectmovingforwardProject moving forward•Diverse recreation options complementcommunityneedscomplement community needs•Exploring partnerships
AlgaNorteCommunityParkAlga Norte Community Park
AlgaNorteCommunityParkAlga Norte Community Park
AlgaNorteCommunityParkAlga Norte Community Park
AlgaNorteCommunityParkAlga Norte Community Park
CitywideTrailsandOpenSpaceCitywide Trails and Open Space •LakeCalaveraMasterPlanLake Calavera Master Plan•Volunteers and community partnershipspartnerships•Continue to maintain over a hi dfhi’ldthird of the city’s land as open space
Strong, Vibrant Neighborhoods and CommunityConnectionsCommunity ConnectionsDebbie FountainHousing & Neighborhood Services
NeighborhoodServicesNeighborhood Services•AscityapproachesbuildoutneedsareAs city approaches build out, needs are changing•Newdepartmentfocusedonneighborhood•New department focused on neighborhood servicesShihb h dhh•Strengthen neighborhoods through partnership and collaboration
QualityofLifeQuality of Life•ProblemsolvingProblem solving•Code compliance/education i•Assistance programs•Grants•Family‐friendly events
NeighborsHelpingNeighborsNeighbors Helping Neighbors•VolunteerprogramstrongerthaneverVolunteer program stronger than ever•Developing neighborhood mediation programihb h dl•Neighborhood clean‐up•Leadership
FY 201112It lSiFdInternal Service FundsTotal Budget = $15.3 million72
Enterprise FundsBudget RequestsFY 201112
Water Enterprise FY201112EditFY 201112 Expenditures$39 million74
WaterPurchaseCostIncreasesWater Purchase Cost Increases•Purchased Potable Water from San Diego County Water Authority–Wholesale water –8.3% increase–Fixed charges –18.7% increaseg•Purchased Recycled Water–25%increaseoverlast2years25% increase over last 2 years75
Wastewater EnterpriseFY201112ExpendituresFY 201112 Expenditures$10.9 million76
Wastewater EnterpriseIiOiIncreases in OperationsFY 201011 to FY 201112$390,590 (3.7%)•Replacement transfers – $230,000•InternalServiceFundcharges$240 000•Internal Service Fund charges –$240,000•Personnel & M&O reductions – ($80,000) 77
Solid Waste / Storm WaterEnterprise Budget RequestFY 201112 = $3.5 million$78
Utility Rate IncreasesyJanuary 2012EstimatesEstimates•Water rates –9% to 13% increase•Sewercharges6%increase•Sewer charges –6% increase79
Recommended Increases EffectiveffJanuary 1, 2012••Public notices mailed in OctoberPublic notices mailed in October••45 day noticing requirement for public 45 day noticing requirement for public hearinghearing••Rates effective January 1, 2012Rates effective January 1, 201280
FeeUpdateFee Update81
FeeDescriptionsFee Descriptions•General city feesy–Charged for the usage of city services and property•Development related service fees–Charged to recover the cost of staff time/materials llspent on development related activities•Development impact fees–Charged to recover the cost that growth is anticipated to have on city infrastructure82
FeeEscalatorsFee Escalators•UpdatedbychangeinWestUrbanConsumerUpdated by change in West Urban Consumer Price Index (CPI)–Generalcityfees–General city fees–Development related service fees UdtdbhiEi iN•Updated by change in Engineering News Record Index (ENR)lf–Development impact fees83
AnnualIndexChangesAnnual Index Changes•West Urban CPICY200835%–CY 20083.5%–CY 2009‐0.4%–CY 2010 1.1%–Cumulative 4.2%•ENR IndexApril200964%–April 20096.4%–April 2010‐0.3%–April 2011 2.8%–Cumulative 9.1%•Recommend fees increase by 1 year index change84
Community&EconomicDevelopmentCommunity & Economic Development•FishandGameFeesFish and Game Fees•Reapportionment Fees for 1911 Act AssessmentDistrictsAssessment Districts•Building Permit Fees•SCCRDA Permitting
LibraryFeesLibrary FeesShlAdiStPH$100$120CurrentProposed Schulman‐Audio Setup Per Hr. $100 $120Schulman‐CD/DVD Copies Each $12 $20 AllfthffitdAll of these fees are for non‐core items and services offered by the library
Parks&RecreationFeesParks & Recreation FeesCommunity Garden – Resident $60 $250Current Proposed Non‐resident $60 $350
Parks and Recreation lNew Facility FeesNew Fee: Carrillo Ranch Barn Rental:•CategoryA–NoChargeCategory A No Charge•Category B ‐$30•Category C ‐$47•Category D ‐$64•Category E ‐$83•Category F ‐$96
PoliceFeesPolice FeesRecords ‐Fingerprinting Fee $23 $25Current Proposed Addition to schedule of existing Parking Violation Fees.
TrafficImpactFeesTraffic Impact Fees•Ordinance CS‐028 states “that the traffic impact fee shall be adjusted annually as part of the budget process, by 2% or the annual % change in the Caltrans Construction Cost Index, whicheverishigher”whichever is higher•Caltrans CCI was ‐0.8% so the TIF fees were increased by 2%•TIF fees will increase on average from $212 to $216
FY 201112PROGRAM OPTIONS1RegionalGeneralPermit1. Regional General Permit2 CalPERS Funding Levels3diOi3. LLD #1 Funding Options4. ArtSplash Funding Request5. Boys and Girls Club Funding Request6TreasuryFTEIncrease6. Treasury FTE Increase
BudgetCalendarBudget Calendar•CouncilMeetingsCouncil Meetings–May 10 –CIP workshop–June 7 –Operating budget workshoppggp•Set public hearing for June 21st–June 21 – Public hearing and adoption of Fiscal Year 2011‐12 Operating and Capital Budgets•Other Public Meetings–June 9 – Citizens Budget Workshop
CitizensBudgetWorkshopCitizens Budget Workshop•When:ThursdayJune9When:Thursday, June 9•Where: City of CarlsbaddCFaraday Center1635 Faraday Ave. R173BRoom 173B•Time: 6 p.m.For additional informationCity of Carlsbad Finance Department760‐602‐24307606022430
FY 201112 OperatingBudgetWorkshopBudget Workshop