HomeMy WebLinkAbout2013-05-28; City Council; 21247; FY 2013-14 Preliminary Operating Budget WorkshopCITY OF CARLSBAD - AGENDA BILL 14
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MTG.
DEPT. FIN
05/28/13 Fiscal Year 2013-14 Preliminary
Operating Budget Worl^shop
DEPT. DIRECTOR QM^
CITY ATTORNEY "
CITY MANAGER
RECOMMENDED ACTION:
Accept report. Set public hearing for June 11, 2013.
ITEM EXPLANATION:
The Operating Budget work session on May 28, 2013 is an opportunity for the City Council to
review the Fiscal Year 2013-14 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 14, 2013 City Council
meeting.
In addition to these meetings, a Citizens Budget Workshop will be held on Thursday, May 30,
2013 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 2013-14 Operating Budget and Capital
Improvement Program is scheduled for the June 11, 2013 City Council meeting.
2013-14 BUDGET OVERVIEW:
The theme behind this year's budget development was for the city to continue to provide the
very best services to the community while finding operating efficiencies and continuing to adapt
to changing needs and expectations. The goal was to achieve a balanced budget for the
coming fiscal year while still maintaining the city's long-term financial health, ensuring that
future costs can be met while delivering the most cost effective, high quality services.
Significant ongoing operating expenses were identified and incorporated in the FY 2013-14
budget where necessary, to ensure the budget reflects all of the ongoing financial obligations of
the city.
Due to economic conditions experienced over the past few years, the city has taken deliberate
measures to continue to allocate resources in a responsible manner, minimizing the impact to
users of city services. By planning ahead, the city was able to make adjustments to its budget
over the last several years to compensate for large decreases in revenues. As fixed costs like
utilities, insurance, and supplies have increased, the city has been able to find efficiencies and
DEPARTMENT CONTACT: Helga Stover 760-602-2429 helga.stover@carlsbadca.qov
FOR CITY CLERKS USE ONLY.
COUNCIL ACTION: APPROVED • CONTINUED TO DATE SPECIFIC •
DENIED • CONTINUED TO DATE UNKNOWN •
CONTINUED • RETURNED TO STAFF •
WITHDRAWN • OTHER - SEE MINUTES •
AMENDED • Council received the presentation and set
the public hearing for June 11, 2013.
Page 2
reduce costs in other areas to maintain a balanced budget without impacting services provided
to the community.
The Carlsbad economy has been improving and, with the addition of hotel, retail and
commercial projects, as well as a strengthening regional economy, revenues are trending
upwards, particularly in city sales and hotel tax revenues. The real estate market appears to be
in full recovery, and the national and regional economic outlook is for continued slow growth.
Despite these positive trends, continued challenges include inflation, higher taxes, state and
federal challenges, and unknown implications of regulatory changes, such as those associated
with the implementation of the Affordable Care Act.
Responsible management of the city's resources includes maintaining a focus on a sustainable
future by ensuring the city remains in good financial health, as today's decisions will impact
future spending levels. Although the city is entering the new fiscal year in a solid financial
position, future economic challenges remain. 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. The Preliminary Operating
Budget assumes that overall General Fund revenue will increase by approximately 3.2 percent
in FY 2013-14 compared to the previous year's projected revenue.
The Preliminary Operating Budget for FY 2013-14 totals $211.1 million citywide, which
represents an increase of $900,000, or 0.4 percent, as compared to the FY 2012-13 Adopted
Budget. Operating revenues are estimated at $219 million, which is about a $3.1 million, or 1.4
percent, increase over the current year's projections. The recommended General Fund
Operating Budget is $115.1 million, with estimated revenues of $115.8 million. This is a 0.8
percent increase in the estimated General Fund revenues as compared to the projected FY
2013-14 revenues, and a 0.6 percent increase in General Fund budgeted expenditures
compared to the FY 2013-14 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
$48.4 million. This is an increase of 1.5 percent from the revised FY 2013-14 projections. This
is based on improving assessed valuations, as provided by the County Assessor in May 2013,
partially offset by new construction that has occurred over the past year.
Sales taxes are expected to total $31.1 million for FY 2013-14, an increase of 4 percent
compared to the FY 2012-13 revised projections. These estimates assume that the
improvements we have seen in the city's sales tax revenues in FY 2013-14 will continue over
the next year, at approximately the same rate. The city's sales tax base is heavily weighted in
the transportation and retail sectors. New automobile sales, which comprise approximately 25
percent of Carlsbad's sales tax revenue, are expected to remain healthy in the coming year.
Revenues from auto sales are approaching pre-recession levels of slightly over $6 million.
General retail sales tax, which comprises approximately 40 percent of annual sales tax
revenue, continues to grow, but at a decreasing rate. Additions to the sales tax base, including
the opening of the LegoLand Hotel and Palomar Commons, will provide increased sales tax
revenue. Like auto sales, retail sales tax receipts are expected to grow at a slower rate in FY
2013-14.
3\
Page 3
The FY 2013-14 revenues for Transient Occupancy Taxes (TOT) are estimated at $14.7 million
for FY 2013-14, an increase of 5.8 percent compared to FY 2012-13 estimates. Growth in the
TOT base (existing hotels) is expected to increase by 3 percent in FY 2013-14, driven primarily
by forecast increases in the average daily rate paid for rooms. The LegoLand Hotel, a new
hotel, will add 250 additional rooms.
Franchise taxes are estimated at $5 million for FY 2013-14, an increase of 2 percent over the
FY 2012-13 projections, primarily due to increased receipts from cable and trash services,
partially offset by a decrease in gas and electrical services, which are paid by San Diego Gas
and Electric (SDG&E).
Development Revenues are expected to increase by 35.3 percent in FY 2013-14, as a result of
increased projections for industrial and commercial development. Development Revenues are
estimated to be $2.3 million in FY 2013-14, as compared to $1.7 million projected for FY 2012-
13.
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 $115.8 million, which represents a $700,000, or 0.6 percent, increase as compared to
the FY 2012-13 Adopted Budget. The overall increase is mainly attributed to Maintenance and
Operations costs which are increasing $800,000, primarily due to the opening of Alga Norte
Park, expected to open to the public in FY 2013-14. Personnel cost increases are due to
additional staff for Alga Norte Park operations, anticipated increases in health insurance rates,
higher retirement rates as projected by CalPERS, and previously negotiated wage increases.
The increases were largely offset by reductions in full-time positions, as well as retirement costs
resulting from labor negotiations in prior years. A few expenditures are discussed in more detail
below:
Proposed Position Changes - A net decrease of 6.75 full-time positions is reflected in the FY
2013-14 Preliminary Operating Budget, as compared to the FY 2012-13 Adopted Budget. The
total decrease includes the elimination of 12 positions identified through the city's expenditure
reduction efforts as well as the addition of 4.25 full-time and 1.0 limited-term positions. These
eliminations are in addition to the 43.25 positions eliminated over the past four fiscal years.
The FY 2013-14 Operating Budget includes the elimination of the following 12 full-time
positions:
Park Planning Manager
Recreation Area Manager
Senior Office Specialist
Utilities Director
2.0 Associate Engineer 1.0
1.0 Deputy City Manager 1.0
1.0 Meter Services Worker II 2.0
2.0 Office Specialist II 1.0
1.0 Park Maintenance Worker II
The net increase in hourly full-time equivalent (FTE) staff totaled 18 positions. This included
the addition of 17 hourly FTE's for the new Alga Norte Park, 0.50 hourly FTE for the Records
Division and 0.50 hourly FTE for the City Attorney's Office.
5
Page 4
These changes reduce the city workforce from 674.50 to 667.75 full-time employees. Hourly,
full-time equivalent positions increase from 132.58 to 150.58.
New Facilities -The city has a number of major capital projects scheduled for construction
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 Carlsbad Safety Training Center was opened in FY 2012-13, and
additional funds and staffing for operating and maintaining the facility have been incorporated
in the FY 2013-14 Preliminary Operating Budget in the Property and Environmental
Management Department. Also, funding has been added to the Parks and Recreation
Department and to the Property and Environmental Management Department budgets to
operate and maintain Alga Norte Park, expected to open to the public at the end of the 2013
calendar year.
Capital Outlay - There are no major capital outlay purchases planned in the General Fund for
FY 2013-14
Other Budget Requests - The FY 2013-14 Preliminary Operating Budget also includes the
following transfers to other funds:
• $7.8 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 2012-13.
• $253,000 to the Storm Water Program for reimbursement for the General Fund portion
of Storm Water expenses.
• $545,000 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 annual operating expenditures.
• $989,549 to the city's municipal golf course for debt service.
• $700,000 to the City's Self-Insured Benefits Fund as a set aside to address anticipated
future pension rate increases from CalPERS.
Finally, the Contingency is budgeted at 1.3 percent of the General Fund Operating Budget, or
$1.5 million, for FY 2013-14, which is equal to the FY 2012-13 Adopted Budget. This resource
is available to the City Council to address unanticipated emergencies or unforeseen program
needs throughout the year. Prior to the economic recession, the Council Contingency budget
provided between 2 and 2.5 percent of the General Fund Operating Budget for these
unforeseen costs.
Other Funds - Enterprise Fund revenues, including Water, Wastewater Services and Solid
Waste Management, are projected at $69 million, an increase of $2.3 million, or 3.4 percent,
over current year projections. The budgeted expenditures are estimated at $66.1 million for FY
2013-14, which is an increase of $1.5 million, or 2.2 percent, over the FY 2013-14 Adopted
Budget. The most significant change in Water Operations is due to the estimated increase in
the cost of water purchased from the San Diego County Water Authority (5.5 percent increase in
fixed costs and a 6 percent increase in variable costs due to an estimated increase from $1,063
Page 5
to $1,127 per acre foot effective January 1, 2014. Carlsbad customers decreased water
consumption for several years; however, in FY 2012-13 the quantities purchased began to
increase. The quantities purchased are expected to continue to increase slightly in FY 2013-14
as in FY 2012-13. The Operating Budget also includes funding for depreciation replacement
transfers related to growth and aging ofthe water infrastructure system.
Wastewater Operations are projected to decrease 1.3 percent, or $100,000, over the Adopted
Budget for FY 2012-13. This decrease in the Operating Budget is primarily due to a reduction
in personnel related costs and Encina services costs.
Golf Course operations are expected to remain relatively flat for FY 2013-14. The Golf Course
budget was previously done on a calendar year basis; beginning July 1, 2013 the budget and
financial reporting will occur on a fiscal year basis.
Revenues from Special Revenue Funds are expected to total $10.7 million, a $3.6 million or
25.4 percent, decrease from FY 2012-13 projections. The most notable decrease is in the
Affordable Housing Trust Fund, which received $1.1 million in one-time affordable housing
credits during FY 2012-13. Expenditures are budgeted at $10.7 million. This is $163,000, or
1.5 percent, lower than the FY 2012-13 Adopted Budget. The types of items supported within
special revenue funds include grants, donations, special fees, and assessments. Revenues do
not always match expenditures in a given year due to timing differences related to the receipt of
grant and donation funding.
The budgets for the Redevelopment Obligation Retirement Funds (RORF) budgets total $1.3
million, and have decreased by $100,000, or 7.5 percent, from the previous year.
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. A Cost of
Service Study was updated this past fiscal year to verify that fees don't exceed the cost of
providing the service. In addition to changes made based on the Cost of Service Study, 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. These
fees are 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. The
one year change in CPI for FY 2013-14 is 2.2 percent. In addition to the general increase
mentioned and changes that were the result of the updated Cost of Service Study, the following
fees are proposed to change for FY 2013-14:
New Fees:
• Police - Oversize Vehicle Fee - This fee was implemented in FY 2012-13 and will be
placed on the new Master Fee Schedule.
Page 6
• Property and Environmental Management - A fee structure for the rental of the Safety
Training Center was developed and will be added to the Master Fee Schedule.
• Parks and Recreation - The new Alga Norte facility will be completed in FY 2013-14
and a new fee structure for its use will be added to the Master Fee Schedule.
• Utilities - Waste Management has added a fee for Trash Collection -
Commercial/Muiti Family Scout Service - $46.31.
Fees to be increased:
• Trash Removal - Waste Management increased these fees on January 1, 2013.
Fees to be decreased:
• Utilities - Water Meter Deposit - Construction Meter Installation/Removal is changing
from $1,020 to $877.
• Utilities - Water Service Fee - Accounts Scheduled for Termination for Non-Payment
is changing from $15 to $14
Fees to be deleted:
Utilities - Group I Residential Mobile Home Rate Per Unit 90 percent of water used.
Utilities - Group VI Large Volume Users - Bio Hydration Research Lab Inc. Rate Per
Hundred Cubic Feet, Min. $24.53 per month.
Utilities - Group VI Large Volume Users - Culligan - Rate Per Hundred Cubic Feet,
Min. $24.53 per month.
Utilities - Group VI Large Volume Users - Beckman Micro Operations- Rate Per
Hundred Cubic Feet, Min. $24.53 per month.
For consistency purposes, all Parks & Recreation fees that are currently on the Master
Fee Schedule will be removed and placed in the Community Services Guide.
DEVELOPMENT RELATED SERVICE FEES
These are fees charged to recover the cost of staff time and materials spent on development
related activities. 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.
For FY 2013-14, Development Related Service fees will be increased by the one year change
in the associated index. Other fee changes are discussed below:
New Fees:
• Community & Economic Development - Easement Document Processing and
Recording (Minor) - $115
• Community & Economic Development - Village Area Sidewalk Outdoor Dining and
Curb Cafe - $1,200. This fee was implemented in FY 2012-13 and is now being added
to the Master Fee Schedule.
Page 7
Development Related Service Fees that are increasing:
• Fish and Game Fee - EIR - is increasing from $2,969 to $3,045.25. This fee is set by
state statute and is a pass through fee.
• Fish and Game Fee - Negative Declaration - is increasing from $2,151.50 to
$2,206.25. This fee is set by state statute and is a pass through fee.
• Street Light Energizing Fees - will be decreasing due to an increase in the induction
rate charged by San Diego Gas & Electric.
Development Related Service Fees that are being deleted:
Finance - Research and Design Time (By Written Request) Per Hour Minimum $25
Based on Hours to Completion is being deleted as it is never used.
Fire - Automatic Sprinkler System - Tenant Improvement Inspection Fee - Qty 1 at
$68 each.
Fire - Other Fixed Fire Systems - Hood and Duct - Inspection Fee - Qty 1 at $68
each.
Fire - Other Fixed Fire Systems - Special Chemical Agent - Inspection Fee - Qty 1 at
$68 each.
Fire - Other Fixed Fire Systems - Standpipe - Inspection Fee - Qty 2 at $67.50 each.
DEVELOPMENT IMPACT FEES
These fees are used to recover the cost that growth will have on city infrastructure. These
fees will be increased by the index stated in the respective resolution or ordinance
establishing the fee, typically the Engineering News Record (ENR) construction cost index.
ENVIRONMENTAL IMPACT:
Pursuant to Public Resources Code Section 21065, giving a presentation on the preliminary
operating budget does not constitute a "project" within the meaning of CEQA in that it has no
potential to cause either a direct physical change in the environment, or a reasonably
foreseeable indirect physical change in the environment, and therefore does not require
environmental review.
EXHIBITS:
1. Fiscal Year 2013-14 Preliminary Operating Budget (Overview)
2. Operating Funds, Projected Fund Balances for FY 2013-14 and FY 2013-14
3. Operating Funds, Revenue Estimates for FY 2013-14 and FY 2013-14
4. Operating Funds, Budget Expenditure Schedule FY 2010-11 through FY 2013-14
5. Personnel Allocation Schedule FY 2010-11 through FY 2013-14
6. Proposed Fee Changes - June 2013
The Preliminary Operating Budget and Capital Improvement Program for Fiscal Year 2013-14
are on file with the City Clerk
7
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit 1
The Preliminary Operating Budget for Fiscal Year 2013-14 totals $211.1 million, with revenues
for the year estimated at $219 million. General Fund revenues are estimated at $121 million
and General Fund budgeted operating expenditures are $115.8 million.
REVENUE
The following table shows the total operating revenues anticipated to be received by the city for
FY 2012-13, as well as those estimated for FY 2013-14.
REVENUE SUMMARY
BY FUND TYPE
(in Millions)
FUND PROJECTED
2012-13
ESTIMATED
2013-14
$
CHANGE
%
CHANGE
GENERAL FUND
SPECIAL REVENUE
ENTERPRISE
INTERNAL SERVICE
REDEV. OBLIG. RETIREMENT
$ 117.3
14.4
66.7
17.5
0.1
$ 121.0
10.7
69.0
17.0
1.3
$ 3.7
(3.7)
2.3
(0.5)
1.2
3.2%
-25.7%
3.5%
-2.9%
1200.0%
TOTAL $ 216.0 $ 219.0 $ 3.0 1.4%
Revenue estimates for the Operating Budget indicate that the city will receive a total of $219
million in FY 2013-14, a $3 million, or 1.4 percent, increase over the prior year's projections.
The significant changes from the prior year include a $3.7 million, or 3.2 percent, increase in the
General Fund for increases in Property Tax, Sales Tax and Transient Occupancy Tax revenues.
The Special Revenue Funds show a decrease of $3.7 million, or 25.7 percent from the prior
year due to decreases in grant funding and affordable housing fees. Enterprise revenues are
expected to increase $2.3 million, mainly due to increased water sales revenues needed to pay
for the rising cost of water purchased from the San Diego County Water Authority. 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)
PROPERTY TAX
SALES TAX
TRANSIENT OCCUPANCY TAX
FRANCHISE TAXES
BUSINESS LICENSE TAX
DEVELOPMENT REVENUES
ALL OTHER REVENUE
TOTAL
PROJECTED
2012-13
$ 47.7
29.9
13.9
4.9
3.5
1.7
15.6
117.2 $
ESTIMATED
2013-14
$ 48.4
31.1
14.7
5.0
3.7
2.3
15.7
120.9 $
$
CHANGE
B-1
0.7
1.2
0.8
0.1
0.2
0.6
0.1
3.7
%
CHANGE
1.5%
4.0%
5.8%
2.0%
5.7%
35.3%|
0.6%
3.1%
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit i
General Fund revenue sources indicate that Carlsbad is benefitting from an improving state and
local economic climate. Our largest revenue sources, which are derived from property tax,
sales tax, and transient occupancy tax (TOT), are expected to improve in FY 2013-14!
Revenues from sales tax and
TOT are highly sensitive to Property and Sales Tax Revenues
60
50
« 40
o
= 30
5 20
10
0
-Sales
Tax
Property
Tax
^^ # CN^^ J>
Fiscal Year
are
changes in the economic
activity, unlike property tax
revenues, which tend to lag
behind economic growth and
remain relatively stable over
time. Home prices in
Carlsbad have followed
national trends and have
reversed declines seen in
previous years. This is
expected to have a mildly
positive effect on property tax
revenues in FY 2013-14, as
this revenue source increases
by slightly approximately 1.5 percent to $48.4 million. The increase in property tax is due, in
part to improving assessed valuations and modest increases in inventory form new construction.
Home prices increased by 13 percent compared to the previous year, and the median value is
now at $655,000. Increasing residential home prices will improve assessed values and should
begin to overcome the temporary property tax reductions provided to homeowner by the San
Diego County Tax Assessor over the past years.
As mentioned previously, 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 2013-14 are based on assessed values as of January 1
2013.
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.
Sales Tax by Category
Business to
Fourth Quarter 2012 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
$31.1 million for FY 2013-14,
an increase of 4 percent
compared to the FY 2012-13
projections. New automobile
sales, which comprise
approximately 25 percent of
Carlsbad's sales tax revenue.
B-2
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit i
is expected to remain healthy in the coming year, as data from MuniServices indicates
statewide growth of 8 to 10 percent in 2013. Revenues from auto sales are approaching pre-
recession levels of slightly over $6 million. Auto sales in Carlsbad increased by almost 18
percent in calendar year 2012, which actually trailed the statewide increase of almost 19
percent. General retail sales tax, which comprises approximately 40 percent of sales tax,
continues to grow, but at a decreasing rate. The city continues to see additions to the sales tax
base, including the opening of the LegoLand Hotel and Palomar Commons, which will provide
increased sales tax revenue from retail building materials, a market sector that has been
underserved in Carlsbad.
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 70 percent of the city's sales tax base and were negatively impacted by the
recent economic recession. During FY 2011-12, sales tax revenues, especially in the auto and
retail sectors, increased as a slow economic recovery took root in San Diego.
Sales tax estimates also include approximately $900,000 in Proposition 172 funds, which are
earmarked for public safety service expenditures. Proposition 172 requires that the Vi cent
increase in California sales taxes be allocated to local agencies to fund public safety services.
Transient Occupancy Taxes
Millions
The third highest General Fund revenue
source is Transient Occupancy Taxes (TOT,
or hotel taxes), estimated at $14.7 million for
FY 2013-14, an increase of 5.8 percent
compared to FY 2012-13 estimates. Growth
in the TOT base (existing hotels) is expected
to increase by 3 percent in FY 2013-14, driven
primarily by forecast increases in the average
daily rate paid for rooms. The addition of the
LegoLand Hotel is also included in the FY
2013-14 revenue projection and will add 250
additional rooms. TOT revenues in FY 2013-
14 are expected to break the previous high mark of $14.3 million, seen in FY 2007-08. As seen
in the graph above, TOT dropped as low as $11.4 million during the recession, although the
sector has revived in the past few years.
2005 2008 2011
Fiscal Year
2014e
6
5
4
Million^
2
1
0
Franchise Taxes
llfli 2005 2008 2011
Fiscal Year
2014e
I Other Franchise
iSDG&E FrancTisse
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 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
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit i
growth in population, changes in their rate structures, and the continued growth of the city's
newest cable franchises, AT&T and Time Warner. Overall, franchise tax revenues are projected
to increase by approximately 2 percent, with all segments sharing in the increase.
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 othenA^ise 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, although revenues
from this source are expected to increase slightly in FY 2013-14.
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. During FY 2010-11, development related revenues continued to
strengthen, especially on the non-residential side, with the permitting of the new Isis
Pharmaceuticals headquarters and the Hilton Beachfront Hotel. Development related revenues
fell from $4.4 million in FY 2010-11 to $2.7 million in FY 2011-12 and are expected to finish the
current year fiscal year lower. In FY 2011-12, there were 423 units permitted for residential
housing. For FY 2012-13, 259 residential units are projected to be issued for residential
housing, and, in FY 2013-14, 118 units are projected. For FY 2-13-14, development related
revenues are expected to increase by approximately $600,000, due primarily to increased
projections for industrial and commercial development. However, this source of revenue is not
expected to remain relatively stable over the coming years, as growth tapers off.
Business license taxes are closely tied to the health of the local economy, and are projected
to increase by 5.7 percent to an estimated $3.7 million in FY 2013-14. There are currently
about 9,051 licensed businesses in Carisbad, with just over 2,583 of them home-based.
All other revenues include transfer taxes, interest earnings, ambulance fees, recreation fees,
and other charges and fees. The estimate for Fiscal Year 2013-14 totals $15.7 million, a
$100,000, or 0.6 percent, increase from the previous year.
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 peri'ormed by departments within the
General Fund.
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. Carisbad expects to receive approximately $1.1 million in transfer taxes for FY 2013-14,
which is essentially unchanged from FY 2012-13. Although housing prices have increased, very
low inventories indicate a lack of sales activity. Increasing home prices may have an effect on
inventories, however, and could rapidly change this source of revenue. 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 million in interest on its General Fund
investments for Fiscal Year 2013-14, as the yield on the city's portfolio has fallen to
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit i
approximately one percent and is not expected to substantially improve in the coming fiscal
year.
General Fund Revenues
$ jVlilllons
140
120
100
80
60
40
20
0
+ 16.3% -1.9% -3.6% -3.2% 1.2% 1.7% 1-0% 3.2% • •i •I
FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY FY
2013e 2014e
Overall, as reflected in the bar chart, General Fund revenues are expected to be up 3.2 percent
from FY 2012-13, property tax, sales tax, and TOT continue to improve. Although the city
experienced revenue growth between 9 and 17 percent in the late 1990's, it was not
sustainable. 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. An improving economic is certainly driving
General Fund revenues higher, but revenue growth should remain in the 3 to 4 percent range in
the coming years.
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 2011-12, the unassigned General Fund balance was
approximately $61.4 million. At the end of FY 2012-13, the reserve is projected to be
approximately $63.4 million, or 55 percent, of the FY 2012-13 Budget. The reserve amount is
consistent with Council Policy 74: General Fund Reserve Guidelines.
Other Funds
Revenues from Special Revenue funds are expected to total $10.7 million in FY 2013-14, a
$3.7 million, or 25.7 percent, decrease from FY 2012-13. 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
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit 1
SPECIAL REVENUE FUNDS
2013-14 PROJECTED REVENUES
Donations and All Others
Grants / 4%
4%
IVIaintenance.
Districts
Rental Assistance
52%
CDBG
8%
Affordable Housing
5%
The most noteworthy changes in the Special Revenue funds occurred in the Affordable Housing
Trust Fund, the Street Lighting Fund and the Rental Assistance Fund. Estimated revenues
decreased approximately $953,000, $589,000 and $334,000, respectively, from FY 2012-
13. During FY 2012-13, the city received approximately $1.1 million in one-time affordable
housing credits. In order to meet the inclusionary housing obligations for certain areas of the
city (e.g., the southeast and southwest quadrants), units related to developments such as Villa
Loma and Cassia Heights were made available as affordable housing credits for housing
developers to purchase. Due to the small size of certain projects and the difficulty in obtaining
financing, some developers/applicants have opted to purchase affordable housing credits
instead of constructing units.
During FY 2012-13, the city received approximately $587,000 from San Diego Gas & Electric
(SDG&E) as part of their street lighting efficiency program. This was the last reimbursement to
be received from SDG&E for this program as the city has completed their street light retrofit
project, whereby the city's high-pressure sodium vapor lights were replaced with induction
lights.
The Federal government has modified their cash management policy for funding housing
assistance payments for their Section 8 Rental Assistance Program, which is reflected in the
reduced estimated revenues for the Rental Assistance Program in FY 2013-14.
Enterprise fund revenues for FY 2013-14 are projected at $69 million, an increase of $2.3
million, or 3.5 percent, over current year projections. The increase in revenues is primarily due
to the planned 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. Carisbad
Enterprise funds include water and recycled water delivery, wastewater services, solid waste
management, and operation of a golf course.
The Water Enterprise Fund revenue is estimated at $46.1 million, an increase of $2.2 million, or
5.0 percent over the current year estimate. These revenues reflect $2.1 million in increased
sales revenue due to a proposed rate increase of 6.0 percent effective January 1, 2014 to pay
for the rising cost of water purchases. The proposed rate increases have not yet been
B-6
'1
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit 1
approved by the Board of Directors of the Carisbad Municipal Water District. Further, a cost of
service study is currently being performed to ensure the District's costs are being equitably
allocated amongst the various customer classes. The results of the cost of service study may
alter the currently proposed rate increases. As such, staff will return to the Board to consider the
results of the cost of service study and request a Public Hearing to consider the proposed rate
increases. Anticipated increases paid to the San Diego County Water Authority include an
estimated 6.0 percent increase to the wholesale purchase cost of water (from $1,063 to $1,127
per acre foot, effective January 1, 2014), and an estimated 5.5 percent increase in the fixed
charges for water purchases (from $5.5 million to $5.8 million) for FY 2013-14. In addition to
paying for the wholesale and fixed water costs, the FY 2013-14 Operating Budget includes
funding for replacement of Carisbad's water infrastructure, ongoing meter replacements, and
building sufficient operating reserves.
Estimated revenues for Wastewater are $12 million; $100,000 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 proposed rate increase for January 1, 2014 is 2 percent and
has not yet been approved by the City Council. As such, staff will return to Council and request
a Public Hearing to consider the proposed rate increase.
Estimated revenues for the Golf Course are $7.5 million, with no change from the prior fiscal
year.
Internal Service funds show estimated revenues of $17 million for FY 2013-14, a decrease of
about $450,000, or 2.6 percent, from FY 2012-13 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 most significant change occurred in the Self-Insured Benefits Fund. Included in the FY
2013-14 revenues is a $700,000 transfer from the General Fund to be set aside to assist in the
stabilization of future CalPERS retirement costs; in FY 2012-13, the set aside amount was $1.8
million, resulting in a decrease in revenues for FY 2013-14 of about $1 million when compared
to the prior year.
The Redevelopment Obligation Retirement Fund (RORF) revenues are expected to total
$1.3 million in the upcoming year, an increase of $1.2 million, from the projections from the
previous year.
On June 29, 2011, California Governor Jerry Brown signed ABX1 26 to dissolve all
redevelopment agencies within the State of California. All agencies were subsequently
dissolved as of February 1, 2012, and a Successor Agency was designated to complete the
work of the Carisbad Redevelopment Agency (RDA) and satisfy the financial obligations. The
first Recognized Obligation Payment Schedule (ROPS) was prepared by the Successor Agency
in April 2012 which was ultimately approved by the Oversight Board, the County of San Diego
and the State of California. The initial ROPS identified financial commitments of the former
RDA which would be paid from semi-annual tax increment revenue received by the Successor
Agency. Every six months a new ROPS has been prepared and approved by the Oversight
Board, the County of San Diego and the State of California in order to receive additional tax
increment. Due to the dissolving of the RDA, the RORF only receives tax increment revenues
and interest earnings on any cash balances.
B-7
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit i
During FY 2012-13, the former RDA completed two separate Agreed Upon Procedures (AUP)
required by the state; one for the former Low and Moderate Income Housing Funds and one for
the Non-Low and Moderate Income Housing Funds associated with the city's former RDA.
Upon completion of each of these AUPs, the city was obligated to return funds deemed "excess"
by the AUPs. These adjustments were netted against any tax increment revenues received
during the year, thereby creating artificially low tax revenues for the fiscal year. Tax increment
revenues are projected to increase in FY 2013-14 as the city has completed their AUPs and all
"excess" funds have been returned to the state.
B-8
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit i
EXPENDITURES
The city's Preliminary Operating Budget for FY 2013-14 totals $211.1 million,
which represents an increase of about $900,000, or 0.9 percent, as
compared to the adopted FY 2012-13 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 for the city to continue to provide the
very best services to the community while finding operating efficiencies and reducing costs
wherever possible. The goal was to achieve a balanced budget for the coming fiscal year while
still maintaining the city's long-term financial health and ensuring that future costs can be met
without negatively impacting the services provided to the community. All known and ongoing
operating expenses were incorporated in the FY 2013-14 Preliminary Operating Budget, as well
as in the long-term financial forecast. The FY 2013-14 Preliminary Operating Budget also sets
aside $700,000 in order to address the current unfunded pension liability, as well as to help
stabilize future pension costs.
Responsible management of the city's resources includes maintaining a focus on a sustainable
future by ensuring the city remains in good financial health, as today's decisions will impact
future spending levels. Although the city is entering the new fiscal year in a solid financial
position, future economic challenges remain. The following policies for FY 2013-14 were
established in line with conservative estimates for future revenue growth:
• Continue to minimize service level impacts to our residents.
• No increase in the number of positions and modest growth in maintenance and
operations, if needed, unless required for new facilities.
• No new programs unless required under a legal mandate.
• Significant known personnel increases should be included in departmental budget
projections.
• 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. For FY 2013-14, departments were allowed a 2 percent
increase, if needed, for their expenditures for maintenance and operations (M&O). As a result
of the economic recession, block budgets were reduced in both FY 2008-09 and FY 2009-10 in
order to align expenses with falling revenues. In order to gain further operating efficiencies, the
city's organizational structure was realigned in FY 2010-11. Since the beginning of'the
recession, the city has eliminated 50 full-time equivalent (FTE) positions in order to contain
costs. In the FY 2013-14 budget, additional efficiencies were identified in some departments
and additional full-time positions were eliminated. No additional appropriations are expected
during the fiscal year, except in the case of significant unanticipated events. As in past years,
amounts that are unspent at the end of the fiscal year will be carried fonA/ard to the next year, or
will increase the city's reserves. At the end of FY 2012-13, the amounts carried fon/vard by each
department will be capped at no more than 10 percent ofthe previous year's Adopted Budget.
B-9
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit i
Budgeted Expenditures
Through the application of these guidelines and policies, the FY 2013-14 Preliminary Operating
Budget of $211.1 million was developed.
Position Changes
A net decrease of 6.75 full-time positions is reflected in the FY 2013-14 Preliminary Operating
Budget, as compared to the FY 2012-13 Adopted Budget. These position decreases were
identified through expenditure reduction efforts and resulted in approximately $560,000 in net
personnel savings citywide for the coming year. These eliminations are partially offset by the
addition of staff to operate Alga Norte Park, the addition of an Office Fellow program in the City
Manager's Office and the effects ofthe staff reorganization completed in FY 2012-13.
The FY 2013-14 Preliminary Operating Budget includes the elimination of the following 12.0 full-
time positions:
2.0 Associate Engineer
1.0 Deputy City Manager
1.0 Meter Services Worker II
2.0 Office Specialist II
1.0 Park Maintenance Worker II
1.0 Park Planning Manager
1.0 Recreation Area Manager
1.0 Planning Technician
1.0 Senior Office Specialist
1.0 Utilities Director
The FY 2013-14 Preliminary Operating Budget includes the addition of the following full-time
and limited term positions:
1.0 Administrative Services Director
1.0 Office Fellow-Limited Term
2.0 Recreation Supervisors (Alga Norte Park)
1.0 Senior Engineer
0.25 Office Specialist II
The net increase in houriy staff totals 18.0 FTE. This increase is due to the addition of 17.0
houriy staff for the new Alga Norte Park and the addition of 0.50 houriy staff each in City
Attorney's Office and Records.
These changes result in a city workforce of 667.75 full and three-quarter time employees, and
150.58 houriy, full-time equivalent positions.
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
opening of Alga Norte Park is expected to occur in FY 2013-14, and additional funds for
operating the park have been incorporated in the FY 2013-14 Preliminary Operating Budget in
the Parks and Recreation Department, and in the Property and Environmental Management
Department. Additional staffing has also been added to operate and maintain the park, as
mentioned in the position changes noted above.
B-10
11
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit 1
Budget bv Fund Type
The table below shows the changes in the Preliminary Operating Budget for FY 2013-14, as
compared to the Adopted Budget for FY 2012-13.
BUDGET EXPENDITURE SUMMARY
BY FUND TYPE
(In Millions)
FUND
BUDGET
2012-13
BUDGET
2013-14
$
CHANGE
%
CHANGE
GENERAL FUND
SPECIAL REVENUE
ENTERPRISE
INTERNAL SERVICE
REDEV. OBLIG. RETIREMENT
$ 115.1
10.9
64.7
18.1
1.4
$ 115.8
10.7
66.1
17.2
1.3
$ 0.7
(0.2)
1.4
(0.9)
(0.1)
0.6%
-1.8%
2.2%
-5.0%
-7.1%
TOTAL $ 210.2 $ 211.1 $ 0.9 0.4%
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 Carisbad. 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)
BUDGET
2012-13
BUDGET
2013-14
$
CHANGE
%
CHANGE
PERSONNEL
MAINTENANCE & OPERATIONS
CAPITAL OUTLAY
TRANSFERS
$ 73.3
30.7
0.1
11.0
$ 73.9
31.5
10.4
$ 0.6
0.8
(0.1)
(0.6)
0.9%
2.6%
-100.0%
-5.5%
TOTAL $ 115.1 $ 115.8 $ 0.7 0.6%
General Fund
The total Preliminary Operating Budget for the General Fund for FY 2013-14 is $115.8 million,
which is less than one percent greater than the previous year's Adopted Budget of $115.1
million. The total increase is attributable to a $800,000, or 2.6 percent, net increase in
Maintenance and Operations costs, $600,000, or 0.9% increase in Personnel, and a $600,000,
or 5.5 percent, overall decrease 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 64 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 2013-14 is $73.9 million, which is $400,000, or 0.6 percent, more than the
previous year's total personnel budget of $73.5 million.
B-11
I?
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit 1
GENERAL FUND
PERSONNEL COSTS
(In Millions)
BUDGET BUDGET $ %
2012-13 2013-14 CHANGE CHANGE
SALARIES $ 51.1 $ 51.7 $ 0.6 1.2%
RETIREMENT 13.1 12.9 (0.2) -1.5%
HEALTH INSURANCE 6.7 6.8 0.1 1.5%
WORKERS COMP 1.4 1.4 0.0 0.0%
OTHER PERSONNEL 1.2 1.0 (0.2) -16.7%
TOTAL $ 73.5 $ 73.8 $ 0.3 0.4%
The table above shows the breakdown of personnel costs for the General Fund. Overall, total
personnel costs are projected at $73.9 million, an increase of about $400,000, or 0.6 percent,
for FY 2013-14 as compared to FY 2012-13.
Salaries include full and part-time staff costs and are expected to increase in FY 2013-14 by
$600,000, or 1.2 percent. The increase is mainly due to previously negotiated wage increases
scheduled to occur in FY 2013-14, as well as the addition of staff to operate and maintain Alga
Norte Park. Total wage and staffing increases were somewhat offset by the elimination of 6.75
full-time positions citywide.
Retirement rates, as projected by CalPERS, will increase in FY 2013-14 by about 1 percent of
payroll for General and Management employees, representing a 4.2 percent increase, and by
about 0.7 percent of salary for Safety employees, representing a 2.2 percent increase. These
rate increases for the city were offset by retirement cost decreases due to prior year General,
Management and Safety employee labor negotiations, and due to decreases from position
eliminations, resulting in an overall in pension contribution decrease of $150,000, or 1.2 percent
for FY 2013-14. In addition to the retirement costs noted here, an additional $700,000 has been
budgeted as a transfer to the City's Self-Insured Benefits Fund as a set aside to help address
anticipated future pension rate increases from CalPERS.
Health insurance rates are projected to increase by about 3 percent in FY 2013-14, while
Worker's Compensation expense is projected to remain flat for the fiscal year. These increased
costs are partially offset by decreases due to a reduction in the overall number of city personnel,
resulting in only slight increases for the coming year. Miscellaneous other personnel costs,
such as bi-lingual pay, are projected to decrease slightly for FY 2013-14.
Maintenance & Operations costs (or M&O) represent about 27 percent of the total General
Fund budget, and include the budgets for all program expenses other than personnel, capital
outlay and transfers. Overall, total M&O costs are projected at $31.5 million, an increase of
about $800,000, or 2.6 percent, for FY 2013-14 as compared to FY 2012-13. Maintenance and
Operations costs are discussed more fully by program later in the report.
Capital Outlay includes budgeted equipment purchases over $1,000. There are no major
capital outlay purchases in the General Fund for FY 2013-14.
B-12
/9
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit 1
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:
• $7.8 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 2012-13.
. $253,000 to the Storm Water Program for reimbursement for the General Fund portion
of Storm Water expenses.
• $545,000 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 annual operating expenditures.
• $989,549 to the city's municipal golf course for debt service.
• $700,000 to the City's Self-Insured Benefits Fund as a set aside to address anticipated
future pension rate increases from CalPERS.
Advances are amounts anticipated to be transferred from the General Fund to another city
funds and are expected to be repaid to the General Fund in future years. No General Fund
advances are included in this year's Preliminary Operating Budget.
Another way of looking at the General Fund budget is by program. The chart on the following
page compares the total FY 2013-14 Budget to the amounts adopted in the previous year. A
brief description of each department and its services and a summary of significant department
budget changes in the FY 2013-14 Preliminary Operating Budget, are noted below the chart.
GENERAL FUND EXPENDITURES
BY DEPARTMENT
(in Millions)
BUDGET BUDGET $ %
DEPARTMENT 2012-13 2013-14 CHANGE CHANGE
POLICY/LEADERSHIP $ 4.3 $ 4.0 $ (0.3) -7.0%
COMMUNITY & ECONOMIC DEV 7.1 6.8 (0.3) -4.2%
FINANCE 3.5 3.6 0.1 2.9%
FIRE 17.5 17.5 0.0 0.0%
HOUSING & NEIGHBORHOOD SRVCS 0.6 0.6 0.0 0.0%
HUMAN RESOURCES 2.3 2.4 0.1 4.4%
LIBRARY & ARTS 10.3 10.4 0.1 1.0%
PARKS AND RECREATION 12.7 13.2 0.5 3.9%
POLICE 27.9 28.7 0.8 2.9%
PROPERTY & ENVIRONMENTAL MGT 5.1 5.6 0.5 9.8%
RECORDS MANAGEMENTS 0.8 0.8 0.0 0.0%
STORM DRAIN ENGINEERING 0.3 0.3 0.0 0.0%
TRANSPORTATION 8.8 8.7 (0.1) -1.1%
NON-DEPARTMENTAL 13.9 13.2 (0.7) -5.0%
TOTAL $ 115.1 $ 115.8 $ 0.7 0.6%
B-13
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit 1
• 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 $300,000, or 0.3 percent, net decrease for FY 2013-14 is primarily due to
the elimination of the Deputy City Manager position, as well as reductions in one-time
capital outlay purchases and M&O costs.
• The Community and Economic Development Department includes economic
development, planning, development services, building inspection, and land use
engineering. The decrease of about $300,000, or 4.2 percent, is mainly due to the
elimination of three FTE. The department eliminated one full-time Associate Engineer,
one full-time Office Specialist, and one full-time Senior Office Specialist.
• The Finance Department provides the services of accounting, financial reporting,
capital and operating budgeting, payroll, billing and collections, citywide mail processing,
purchasing and receiving, fiscal oversight, and long-term financial planning for the city.
The increase of about $100,000, or 2.9 percent, is mainly due to increases in internal
services, as well as an increase in bank service charges.
• The Carisbad Fire Department provides emergency operations, emergency
preparedness, and fire prevention services to safeguard lives, property and the
environment in the City of Carisbad. The FY 2013-14 operating budget is flat when
compared to the FY 2012-13 budget.
• The Housing and Neighborhood Services Department includes the city's
neighborhood services, code enforcement, hiring center and volunteer programs.
Budgeted expenditures for the department are expected to remain flat from FY 2012-13
to FY 2013-14.
• The Human Resources Department supports the city with staffing and recruitment,
employee development, peri'ormance management, and compensation and labor
relations services. An increase in contractual services related to investigations and fact-
finding account for the increase of $100,000, as compared to the FY 2012-13 budget.
• 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 increase by $100,000, or 1 percent, from FY 2012-
13 to FY 2012-13.
• 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.
Overall, the department's budget is increasing by
$500,000, or 3.9 percent, from the prior year, largely
due to the net change from the elimination of 3 full-time
positions, and the increase of 2 FTE positions and 17
houriy positions to operate Alga Norte Park, expected to
open to the public during FY 2013-14.
• The Carisbad Police Department provides high quality public safety services to the
community by enforcing laws and ordinances, preserving the peace, and providing for
B-14
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit 1
the protection of life and property. Overall, the department's costs are increasing by
$800,000, or 2.9 percent, for FY 2013-14 as compared to FY 2012-13. Approximately
$230,000 of the increase is due to internal service charges. Also, in FY 2013-14, a
$120,000 increase is for computer maintenance, and $50,000 is for miscellaneous
services, primarily for the animal control contract. Approximately $240,000 of the
increase is in overall personnel costs, with the remaining increases in supplies, training,
and general operations costs.
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 stormwater, habitat and other
environmental maintenance and monitoring programs. The approximately $500,000, or
9.8 percent, increase from the prior year's budget is primarily due to adding $200,000 for
facility maintenance costs associated with the opening of Alga Norte Park, including the
addition of a 0.50 houriy FTE position, and $150,000 for the Safety Training Center, a
new facility which opened in FY 2012-13. The remaining increase is primarily in items
not included in the block budget, such as miscellaneous facility projects.
The Utilities Department in the General Fund consists of Storm Drain Engineering
activities. No significant change is expected for FY 2013-14 as compared to the FY
2012-13 budget appropriation.
The Transportation Department manages all streets, traffic and other city-wide
transportation services, including city traffic engineering, traffic signal monitoring and
maintenance, and maintenance of all city streets and roadways. The department budget
is expected to remain relatively flat from FY 2012-13 to FY 2013-14.
Non-departmental expenses include the transfers previously discussed, the Council
Contingency account, and administrative and other expenses not associated with any
one department. The non-departmental budget is expected to decrease by $700,000, or
5 percent, in FY 2013-14. The decrease is due to a reduction in the transfer to the city's
Self Insured Benefits Fund.
The Council Contingency is a budgeted amount that is available to the City Council to
address unanticipated emergencies or unforeseen program needs during the fiscal year.
Prior to the economic recession, the Council Contingency budget provided between 2
and 2.5 percent of the General Fund Operating Budget for these unforeseen costs. The
Council Contingency was reduced significantly during the last three years to ensure a
balanced budget during the economic recession. For FY 2013-14, the Contingency is
budgeted $1.5 million, with no change when compared to the prior year.
$ Millions
120
115
110
105
100
i
(3.3°,
+0.3% • +3.0% • 0.4%
FY 2007- FY 2008- FY 2009- FY 2010- FY 2011- FY 2012- FY 2013-
08 09r 10 11 12 13 14
$116.5m $112.7m $109.1m $109.4m $111.8m $115.2m $115.7m
B-15
History of General
Fund Budgeted
Expenditures
As reflected in the
chart to the left, the
city's expenditures
were reduced
significantly with the
City Council's revised
budget in FY 2008-09,
reflecting a 3.3
n y;
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit i
percent decrease from the FY 2007-08 Adopted Budget. A further 3.2 percent reduction was
made in FY 2009-10 in order to reduce expenditures in line with continued General Fund
revenue declines. Expenditure projections for FY 2010-11 remained relatively flat, with growth
of less than one percent, in anticipation of a flat economy. For FY 2011-12 General Fund
expenditures showed a slight increase of 2.2 percent, supported by projected revenue
increases. For FY 2012-13 General Fund expenditures were expected to increase by $3.3
million, or 3 percent. In FY 2013-14 expenditures are budgeted to increase $600,000, or 0.6
percent.
Ctianges in Ottier Funds
Special Revenue funds, at $10.7 million, are down $200,000, or 1.8 percent, from the prior
year. While there are several Special Revenue funds with fluctuations from year to year, the
most significant decrease is in funding for rental assistance.
Enterprise funds total $66.1 million, which is an increase of $1.4 million, or 2.2 percent, over
the FY 2012-13 Adopted Budget. The most significant change in Water Operations is due to the
estimated increase in the cost of water purchased from the San Diego County Water Authority
(5.5 percent increase in fixed costs and a 6 percent increase in variable costs due to an
estimated increase from $1,063 to $1,127 per acre foot effective January 1, 2014. Carisbad
customers decreased water consumption for several years; however, in FY 2012-13 the
quantities purchased began to increase. The quantities purchased are expected to follow the
same trajectory in FY 2013-14 as in FY 2012-13. The Operating Budget also includes funding
for depreciation replacement transfers related to growth and aging of the water infrastructure
system.
Wastewater operations are projected to decrease 1.3 percent, or $100,000, over the Adopted
Budget for FY 2012-13. This decrease in the operating budget is primarily due to a reduction in
personnel related costs and Encina services costs.
Golf Course operations are expected to remain relatively flat for FY 2013-14. The Golf Course
budget was previously done on a calendar year basis; beginning July 1, 2013 the budget and
financial reporting will occur on a fiscal year basis.
The Internal Service funds total $17.2 million, a decrease of $900,000, or 5 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 General Liability budget shows an increase of approximately $100,000, or 7.2
percent, based on higher claims projected for the fund, as compared to the prior fiscal
years.
• The Self Insured Benefits budget shows a decrease of approximately $2.7 million, due
to the timing of and reduction in transfers for retirement set aside.
. The Vehicle Replacement budget remains relatively flat when compared to FY 2012-
13. A list of the requested replacement vehicles can be found at the end of this
document.
• The Information Technology budget shows an increase in the department's budget of
approximately $1.5 million, or 24 percent, from the prior fiscal year. About $1.1 million of
this increase is due to replacement of equipment, and the remaining $400,000 is for
planned increases in maintenance and support of new software and hardware.
B-16
^3
2013-14 PRELIMINARY OPERATING BUDGET OVERVIEW Exhibit 1
The budgets for the Redevelopment Obligation Retirement Funds (RORF) budgets have
decreased by $100,000 or 7.1 percent, from the Redevelopment Agency Fund budgets shown
in the previous year. On June 29, 2011, California Governor Jerry Brown signed ABX1 26 to
dissolve all redevelopment agencies within the State of California. All agencies were
subsequently dissolved as of February 1, 2012, and a Successor Agency was designated to
complete the work of the Carisbad Redevelopment Agency (RDA) and satisfy the financial
obligations. The FY 2013-14 Preliminary Operating Budget reflects two Recognized Obligation
Payment Schedules (ROPS) that will be prepared by the Successor Agency (one has already
been submitted for approval and one will be completed during FY 2013-14), but which must
ultimately be approved by the Oversight Board, the County of San Diego and the State of
California. The ROPS identifies financial commitments of the former RDA, including $250,000
in administrative costs, which will be paid from semi-annual tax increment revenue received by
the Successor Agency and annual debt service requirements. Every six months a new ROPS
must be prepared and approved by the Oversight Board, the County of San Diego and the State
of California in order to receive additional tax increment. During FY 2012-13, the city was
notified that several items were not approved in their ROPS (including parking lot leases in the
downtown area), creating a reduction in the FY 2013-14 expenditure budget.
SUMMARY
This Preliminary Operating Budget for FY 2013-14 provides a balanced budget for the coming
fiscal year while continuing with a long-term plan to sustain a balanced budget in future years.
Significant ongoing operating expenses were identified and incorporated in the FY 2013-14 to
ensure the budget reflects the ongoing financial obligations of the city. The Carisbad economy
is continuing to improve, as a strong economic base is aided by the addition of hotel, retail and
commercial projects. Major revenue sources are improving in the city, with continued gains
seen in property tax, sales tax, and hotel tax revenues.
Carisbad still faces economic challenges from a fluctuating economy, continued fixed costs
increases, and concerns over the impact that budget decisions at the state and federal levels
could have on the city's financial situation. To meet these challenges, the city has initiated a
program to evaluate all city operations looking for opportunities to reduce costs through
efficiencies, shared services or contracting out services in some areas when that makes sense.
The city has already seen results from these efforts. As fixed costs like utilities, insurance, and
supplies have increased, departments have been able to reduce costs in other areas to
maintain a balanced budget without impacting services provided to the community.
The City of Carisbad is entering the new fiscal year in a solid financial position and focused on
the future. Careful planning and responsible management have allowed the city to not only
maintain core services, but to also move ahead on community projects and other investments
that contribute to an excellent quality of life in our community. Promoting a strong local economy
and bringing more jobs to the city is a top priority. Due to continued fiscally conservative
practices, the city is in an excellent position to take advantage of new economic opportunities
that will allow our community to thrive now and for many years in the future.
B-17
CITY OF CARLSBAD
OPERATING FUNDS
PROJECTED FUND BALANCES
Exhibit 2
UNRESERVED
BALANCE
JULY 1,2012
PROJECTED
REVENUES
PROJECTED
EXPENDITURES
ADVANCES
&FUND
TRANSFERS
OTHER
CHANGES
PROJECTED
BALANCE
JUNE 30, 2013
GENERAL FUND
REPAYMENT FROM SOUD 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
COMMUNIW ACTIVITY GRANTS
COMMUNITY DEVELOPMENT BLOCK GRANT
CULTURAL ARTS DONATIONS
UBRARY AND ARTS ENDOWMENT FUND
LIBRARY GIFTS/BEQUESTS
LIGHTING AND LANDSCAPING DISTRICT NO 2
LOCAL CABLE INFRASTRUCTURE FUND
MEDIAN MAINTENANCE
PARKING IN LIEU
POLICE ASSET FORFEITURE
POUCE GRANTS
RECREATION DONATIONS
RENTAL ASSISTANCE - SECTION 8
SENIOR DONATIONS
STREET UGHTING
STREET TREE MAINTENANCE
TOTAL SPECIAL REVENUE
$61,383,660 * $117,298,000 $114,943,920
(118,565)
$63,737,740
0
0
0
(118,565)
0
61,383,660 117,298.000 114.943.920 63.619.175
19,064,963 2,160,700 546.503 20.679.160
1,366,597 122,000 260.000 1,228.597
70,673 149,900 110.388 110.185
1,076,763 5.000 55.060 1.026.703
220,777 1.193,000 1,580.191 (166,414)
156,243 37,900 66.820 127,323
259,357 1.000 6,014 254,343
140,451 127.000 116,(X)0 151,451
1,446.402 523,400 240,000 1,729,802
668,716 371,000 219,512 820,204
156,833 736,000 860,0(X) 32.833
400,179 0 9,407 390,772
614,376 96,000 207,678 502,698
(171,343) 729,600 0 558,257
214,442 36,600 14.000 237,042
597.835 5,885.300 6.208.262 274,873
203,057 133,900 25.000 311,957
635,068 1,471,300 993.320 1,113,048
45,085 611,1(X) 650,{XX) 6,185
27,166,474 14.390.700 12.168,155 29,389.019
ENTERPRISE
WATER OPERATIONS
RECYCLED WATER OPERATIONS
WASTEWATER OPERATIONS
SOLID WASTE MANAGEMENT
GOLF COURSE
TOTAL ENTERPRISE
INTERNAL SERVICE
WORKERS' COMPENSATION
RISK MANAGEMENT
SELF-INSURED BENEFITS
VEHICLE MAINTENANCE
VEHICLE REPLACEMENT
INFORMATION TECHNOLOGY
TOTAL INTERNAL SERVICE
REDEVELOPMENT OBUGATION iSTREMENT FUNDS
VILLAGE RDA OBUGATION RETIREMENT FUND
TOTAL REDEVELOPMENT OBLIGATION RETIREMENT FUNDJ
(7.763)
5.068.834
146.937
9.592.343
493.577
15.293.928
1.487,800
294,870
2,534,114
321,891
15,070.668
4,668.072
24.377.415
7,596,408
36,258.500
7,670,650
11,895.257
3,423,565
7.500,000
66.747.972
1,553.783
1.876.654
2,653,955
2,739.346
1.894.228
6.699.807
17.417.773
53.006
53.006
34.552.154
7.383.139
10,772.025
3.093.321
7.491.575
63.292,214
1,871,991
1.837.240
3.998.780
2.233.779
1,556,418
5,609,756
17.107.964
7.223.526
7.223.526
1.698.583
5.356.345
1.270,169
9,922,587
502,002
18,749,686
1,169,592
334,284
1,189,289
827,458
15,408,478
5,758,123
24,687,224
TOTAL OPERATING FUNDS $135,817,885 $215,907,451 $214,735,779 ($118,565) $0 $136,870,992
• FOR THE GENERAL FUND ONLY THIS REPRESENTS UNASSIGNED FUND BALANCE
CITY OF CARLSBAD
OPERATING FUNDS .
PROJECTED FUND BALANCES
PROJECTED
BALANCE ESTMATED
JULY 1. 2013 REVENUES
ADOPTED
BUDGET
ADVANCES
&FUND
TRANSFERS
OTHER
CHANGES
PROJECTED
BALANCE
JUNE 30. 2014
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
ISPECIAL 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
PARKING IN UEU
POLICE ASSET FORFEITURE
POUCE GRANTS
RECREATION DONATIONS
RENTAL ASSISTANCE - SECTION 6
SENIOR DONATIONS
STREET LKSHTING
STREET TREE MAINTENANCE
TOTAL SPECIAL REVENUE
$63,619,175 * $121,003,185 $115,813,115 $68,809,245
0
0
0
0
0
63.619.175 121,0)3.185 115,813,115 68.809.245
20.879,160 595.0ffl) 511,067 20.763.093
1,228,597 121,000 105,925 1.243.672
110.185 110,4(H) 125,035 95.550
1,026,703 10,000 10,000 1,026,703
(166,414) 913,000 563,190 183,396
127,323 40,500 68,400 99,423
254,343 2,000 4,000 252,343
151.451 120,000 63,367 208.084
1,729,802 542,153 246,439 2.025,516
820,204 371,000 356,738 834.466
32,833 713,734 741,370 5.197
390,772 0 42,000 348.772
502,698 54,500 251,761 305,437
558,257 8,100 0 566,357
237,042 23,700 51.969 208,773
274,873 5,551,700 5.990.386 (163,813)
311,957 30.0X3 35.100 306.857
1,113,048 882.402 882.971 1.112,479
6,185 652.283 649.668 8.800
29,389.019 10.741,472 10.699,386 29.431.105
ENTERPRISE
WATER OPERATIONS
RECYCLED WATER OPERATIONS
WASTEWATER OPERATIONS
SOLID WASTE MANAGEMENT
GOLF COURSE
TOTAL ENTERPRISE
INTERNAL SERVICE
WORKERS' COMPENSATION
RISK MANAGEMENT
SELF-INSURED BENEFITS
VEHICLE MAINTENANCE
VEHKILE REPLACEMENT
INFORMATION TECHNOLOGY
TOTAL INTERNAL SERVTCE
jREDEVELOPMEMT OBUGATTON RETIREMENT FUNDS |
VILLAGE RDA OBLIGATKJN RETIREMENT FUND
TOTAL REDEVELOPMENT OBLK>ATION RETIREMENT FUNDS
1.698.583
5,356.345
1.270.169
9,922.587
502.002
18,749.686
1.169.592
334,284
1,189,289
827,458
15,408,478
5,758,123
24,687,224
425.688
425.888
38.117.000
7,945.650
11.972.119
3,442,145
7,517,749
68,994,663
1.568.120
2.451,490
1.597,019
2,810.684
1.505,824
7,033.392
16,966.529
1j!91.400
1,291.400
36.277.284
7.557.479
11,189,569
3.595.771
7.498.961
66.119.064
1.774.781
1,701,927
1,521,397
2,874,734
1,287,565
8,068,407
17^48,811
1.291.415
1.291.415
ITOTAL OPERATING FUNDS
3.538.299
5,744.516
2.052.719
9,768.961
520.790
21.625.285
962,931
1.083,847
1.264.911
763,408
15,626,737
4,703,108
24.404,942
$136,870,992 $218.997.249 $211,171,791 $144,696,450 |
• FOR THE GENERAL FUND ONLY THIS REPRESENTS UNDESIGNATED, UNRESERVED FUND BALANCE
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOURCE
[GENERAL FUND
TAXES
PROPERTY TAX
SALES TAX
TRANSIENT TAX
FRANCHISE TAX
BUSINESS UCENSE TAX
TRANSFER TAX
TOTAL TAXES
INTERGOVERNMENTAL
VEHICLE LICENSE FEES
HOMEOWNERS EXEMPTION
OTHER INTERGOVERNMENTAL
TOTAL INTERGOVERNMENTAL
UCENSES AND PERMITS
BUILDING PERMITS
OTHER LICENSES & PERMITS
TOTAL UCENSES & 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
2011-12
$48,181,123
28,733,198
12,872,425
4,851,742
3,668,441
924,807
99,231,736
52,838
368,465
644,130
1,065,433
878,316
973,545
324,097
695,988
758,760
2,689,979
1,534,000
483,459
6,486,283
$115,822,690
PROJECTED
REVENUE
2012-13
$47,703,000
29,910,000
13,857,000
4,908,000
3,536,000
1,086,000
101,000,000
55,000
370.000
500,000
925,000
577,000
640,000
213,000
457,000
499,000
2.763,000
1.582.000
594.000
6,108,000
858,000
3,727,000
855,000
ESTIMATED
REVENUE
2013-14
$48,409,000
31,107,000
14,710,000
5,002,000
3,677,000
1,097,000
104,002,000
0
372,000
627,000
751.000
833,000
1,584,000
277,000
595,000
649,000
2,500,000
2,114,378
508,500
6,643,878
813,500
2,158,824
3,946,983
AS%
OF FY 12-13
PROJECTED
1.5%
4.0%
6.2%
1.9%
4.0%
1.0%
3.0%
-100.0%
0.5%
25.4%
1.0%
30.2%
30.2%
30.1%
30.2%
30.1%
-9.5%
33.7%
-14.4%
DIFFERENCE
2012-13 TO
2013-14
$706,000
1,197,000
853,000
94,000
141,000
11,000
3,002,000
(55,000)
2,000
127,000
74,000
174,000
193,000
64,000
138,000
150,000
(263,000)
532,378
(85,500)
535,878
(44.500)
(449,176)
$3,705,185
• INTEREST IS CALCULATED ON AN AMORTIZED COST BASIS
B-lO
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOURCE
ACTUAL
REVENUE
2011-12
PROJECTED
REVENUE
2012-13
ESTMi«ATED
REVENUE
2013-14
AS%
FY 12-13
PROJECTED
DIFFERENCE
2012-13 TO
2013-14
SPECIAL REVENUE FUNDS
AFFORDABLE HOUSING
AFFORDABLE HOUSING FEES
FEDERAL GRANT
STATE GRANT
INTEREST
OTHER
TOTAL AFFORDABLE HOUSING
BLENA VISTA CHANNEL MAINTENANCE
BUENA VISTA FEES
INTEREST
TOTAL BLENA VISTA CHANNEL MAINTENANCE
CITIZEN'S OPTKJN FOR PUBLIC SAFETY
STATE FUNDING (AB3229)
INTEREST
TOTAL Cm^NS OPTION FOR PUBLIC SAFETY
COHWXLH^ITY ACTIVmr GRANTS
INTEREST
TOTAL COMMUNITY ACTIVITY GRANTS
COMMLBMITY DEVELOPMENT BLOCK GRANT
FEDERAL GRANT
INTEREST
OTHER
TOTAL COMMUNITY DEVELOPMENT BLOCK GRANT
CULTL«AL ARTS DONATIONS
DONATIONS
INTEREST
OThER
TOTAL CULTURAL ARTS DONATKWS
UBRARY AND ARTS EhCICWMENT Fl»0
INTEREST
TOTAL UBRARY AI«) ARTS ENDOWMENT FUND
LIBRARY GIFTSffiEQUESTS
GIFTS«EQl«STS
INTEREST
OTHER
TOTAL UK?ARY GIFTS/BEQUESTS
UGHTMSK3 AND LAIOSCAPING DISTRICT NO. #2 ______
WJTEREST
OT>«R
TOTAL UGHTING AND LANDSCAPING DIST. NO. #2
LOCAL CABLE INFRASTRUCTURE FUND
CABLE FEES
HifTEREST
TOTAL LOCAL CABLE INFRASTRUCTURE FUND
MEDIAN MAINTENANCE
MEDIAN MAINTENANCE FEES
BMTEREST
OTHER
TOTAL MEDIAN MAINTENANCE
PARKING IN LIEU IN UEU FEES
INTEREST
TOTAL PARKING IN LIEU
P0LK:E ASSET FORFEITURE
ASSET FORFEITl«ES
INTEREST
OTHER
TOTAL POLICE ASSET FORFEITURE
POUCE GRANTS
FEDERAL GRANT
INTEREST
TOT/y. POUCE GRANTS
$1,727,445
42,341
204.589
10,602,272
12,576,647
157,331
16.324
171,312
695
22.480
3.852
26.332
50.534
1.671
8.516
a).721
128.682
2.125
0
130.807
438.526
15.853
0
454.379
368.282
6,899
375,181
355.974
89
359.500
715.563
49,734
7.520
(74)
ST,\ao
532,380
45
$1,116,400
809.300
0
200.000
35.000
2,160,700
100,000
22,000
149.900
967,600
400
225,000
1,193,000
37,000
300
600
37,900
1,0(X)
1,000
126,000
1,000
0
127.000
489.600
28.400
5.400
523.400
365.000
6.000
94.500
1,500
0
96.000
729.600
0
$163,000
100.000
0
122.000
2^o.ooo
595.000
100.000
2t.OOO
110.400
10.000
913.000
0
33,000
7,500
40,500
2,000
120,000
0
0
120,000
524,852
17.301
0
542.153
364,000
7,000
371,000
358,734
0
355,000
50,000
4.500
0
54.500
8,100
0
-85.4%
-87.6%
0.0%
-39.0%
500.0%
-72.5%
0.0%
-4.6%
-26.4%
0.0%
-5.6%
-100.0%
-100.0%
-23.5%
-10.8%
-100.0%
1150.0%
6.9%
-4.8%
-100.0%
0.0%
-5.5%
7.2%
-39.1%
-100.0%
3.6%
-0.3%
16.7%
0.2%
0.0%'
-6.1%
0.0%
0.0%
-47.1%
200.0%
0.0%
-43.2%
-98.9%
0.0%
($953,400)
(709.300)
0
(78.000)
175.000
(1.565.701^
0
(1.000)
(39.500)
0
(39.500)
5.000
(54.600)
(400)
(225.000)
(280.000)
(4.000)
(300)
6.900
2.600
(6.000)
(1.000)
0
(7.000)
35.252
(11.099)
(5.400)
18.753
(1.000)
1.000
(23.000)
P2,266)
(44.500)
3.000
0
(41.500)
(721.500)
0_
(721,500)
J2
Cmr OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOURCE
ISPEOAL REVENUE FUNDS - COWnNtgp"
RECREATION DONATTONS
DONATK}NS & GRANTS
INTEREST
TOTAL RECREATION DONATIONS
RENTAL ASSISTANCE
FEDERAL GRANT
INTEREST
OTHER
TOTAL RENTAL ASSISTANCE
SEMOR DONATIONS
DONATIONS
INTEREST
OTHER
TOTAL SENIOR DONATIONS
STREET LIGHTING
GOVERNMENT GRANTS AND LOANs"^
STREET UGHTING FEES
INTERDEPARTKENTAL
OTHER
INTEREST
TOTAL STREET LIGHTING
STREET TREE MAINTENANCE
TREE MAINTENANCE FEES
INTEREST
OTHER
TOTAL STREET TREE MAINTENANCE
TOTAL SPECIAL REVENUE FUNDS
ACTUAL
REVENUE
2011-12
25.722
2.359
6.028,802
6,856
20,215
6,055.873
8,302
2,378
14,533
204.563
728.558
PRO.ECTED
REVENUE
2012-13
463,855
278
113,500
35,600
1.000
5,855.800
5.100
24.300
120.000
500
13.400
133.900
587.100
730.6(H)
141.400
12.200
461.500
149.600
611.100
$14.390.700
ESTIMATED
REVENUE
2013-14
23.700
0
23.700
5,S45,«)0
6,700
8,000
2,000
20,000
30.000
0
728,772
0
141.400
12.230
882.402
6g.283
AS%
OF FY 12-13
PROJECTED
^3.4%
-100.0%
-5.3%
31.4%
-100.0%
-93.3%
300.0%
49.3%
-100.0%
-0.3%
0.0%
00%
0.3%
DIFFERENCE
2012-13 TO
2013-14
-40.0%
0.2%
0.0%
27.0%
(11.900)
(1.000)
(12.90(^
(310.900)
1.600
P4.300)
(333.600)
(112,000)
1.500
6.600
(103.900)
(587,100)
(1,828)
0
0
30
(588,898)
783
0
40,400
($3,649,228)
CITY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOl«CE
ACTUAL PROJECTED ESTIMATED AS% DIFFEFENCE
FJEVENUE REVENUE REVENUE OF FY 12-13 2012-13 TO
2011-12 2012-13 2013-14 PROJECTED 2013-14
$21,442,931 $23,900,000 $25,200,000 5.4% $1,300.00)
8.026,609 8.700.000 9,150.000 5.2% 450.000
2,722,560 2.665,00) 2.855.000 7.1% 190.000
129.695 135.000 120.000 -11.1% (15.000)
123.086 125.000 125.000 0.0% 0
301,394 316,500 280.000 -11.5% (36.500)
16,895 177.500 1,000 -99.4% (176,500)
88,337 80.00) 80,000 0.0% 0
122,242 100.000 100.000 0.0% 0
0 0 0 0.0% 0
248,537 59.500 206.000 246.2% 146.500
33,222586 36.258.500 38.117.000 5.1% 1.858,500
5,094,428 5.760.000 6.000.000 4.2% 240,000
580,879 625.000 650.000 4.0% 25,000
1,137,150 1.050.000 1.100.000 4.8% 50.000
70,363 70.000 50.000 -28.6% (20.000)
121,366 165.650 145.650 -12.1% (20,000)
7.004,186 7.670.550 7,945,650 3.6% 275,00)
10,905,656 11.500.000 11.530.000 0.3% 30,000
31,339 32,000 23.000 -28.1% (9,000)
173,091 175,000 180.000 2.9% 5,000
52,174 85,000 80.000 -5.9% (5,000)
78,345 72.119 89.119 23.6% 17.000
94,491 31.138 70.000 124.8% 38.862
11,335,096 11.895.257 11.972.119 0.7% 76.862
119,781 125.000 113.145 -9.5% (11.855)
275,596 275.000 277.000 0.7% 2,000
53,739 57.000 57.000 0.0% 0
2,631,421 2.700.000 2.700.000 0.0% 0
269.414 266.566 295.000 10.7% 28,435
3.349.951 3.423.565 3.442.145 0.5% 18,580
92.292 90.000 90.000 0.0% 0
6.127,068 6.423.160 6.429.200 0.1% 6.040
1,644.592 986.840 998.549 1.2% 11.709
7.863.952 7.500.000 7.517.749 0.2% 17.749
$62,775,471 $66,747,972 $68,994,663 3.4% $2,246,691
lENTERPRISE FUNDS
WATER OPERATTONS
WATER SALES
READY TO SERVE CHARGES
PROPERTY TAXES
hEW ACCOUNT CHARGES
BACK-FLOW PROGRAM FEES
PENALTY FEES
INTEREST
ENGIfEERING OVERHEAD
SERVTCE CONNECTKIN FEES
AGRKU-TURAL CREDITS
OTHER
TOTAL WATER OPERATIONS
RECYCLED WATER OPERATK)NS WATER SALES
READY-TO-SBWE CHARGE
RECYCLED WATER CREDITS
INTEREST
OTHER
TOTAL RECYCLED WATER OPERATIONS
WASTEWATER OPERATIONS
SERVTCE CHARGES
MISC SEWER
E^«3I^EERING OVERHEAD
PENALTY FEES
INTEREST
OTHER
TOTAL WASTEWATER OPERATIONS
SCX.ID WASTE MANAGEMENT
B*TEREST
RECYCLH4G FEES (AB939)
PENALTY FEES
TRASH Sl*iCHARGE
OTTER
TOTAL SOLID WASTE MANAGEMENT
GOLF COURSE OPERATKWS
INTEREST
CHARGES FOR SERVTCES
OTHER
TOTAL GOLF COURSE OPERATIONS
TOTAL ENTERPRISE FUNDS
50
CtTY OF CARLSBAD
OPERATING FUNDS
REVENUE ESTIMATES
REVENUE SOL«CE
INTERNAL SERVICE FUNDS
WORKERS'COMPENSATKm
»frEra3EPARTMENTAL
INTEREST
OTFER
TOTAL WORKERS' COSW'ENSATTON
RISKMANAGE^NT
INTERDEPARTKENTAL
INTEREST
OTHER
TOTAL RISK MANAGEMENT
SELF-INSURED BEhEFITS
INTERDEPART*«NTAL
INTEREST
OTICR
TOTAL SELF-INSURED BENEFITS
VEHK:LE MAINTENANCE INTERDEPARnyCNTAL
INTEREST
OTHER
TOTAL VEHCLE MAINTENANCE
VEHCLE REPLACEMENT INTERDEPARTWCNTAL
INTEREST
OTHER
TOTAL VEHICLE REPLACEMENT
INFORMATION TECHNOLOGY FEDERAL GRANT
INTERDEPARTWENTAL
INTEREST
OT>«R
TOTAL IHFOravlATION TECI*KH.OGY
TOTAL INTERNAL SERVICE FUNDS
ACTUAL
REVENUE
2011-12
$1,457^30
74.471
286.347
1,609.110
3,094
28.733
1.640.937
PROJECTED
REVENUE
a)12-13
$1,501,120
27.461
25.202
1.553.783
1.858.560
1.900
16.194
813.828
2.515.825
2,422
21,000
2.539^47
1,917.674
175.551
3.387
2.096.612
0
6.682.808
54,783
16.482
6.754.073
771.303
0
1.882.652
2.739.346
1.820,012
74,216
1,694,228
6.656.904
24.063
18,840
ESTIMATED
REVErAE
2013-14
$1,501,120
67.000
1.505.824
0
6.983.592
49,800
0
7.033.392
AS%
OF FY 12-13
PROJECTED
0.0%
144.0%
-100.0%
5.0%
-10)0%
2987.6%
5.9%
0.0%
-58.6%
2.7%
0.0%
-16.6%
-17-3%
-100.0%
0.0%
0.0%
4.9%
107.0%
-100.0%
5.0%
DIFFERENCE
2012-13 TO
2013-14
$0
39.539
(25.202)
14.337
92.930
(1.900)
483.806
45.786
0
(1.102.722)
(1.056.936)
(3.176)
(314.188)
(74.216)
(368.404)
3».688
25.737
(18.840)
333.585
($451.244)
IREDEVELOPMENT OBUGATTON RETIREMENT FUNDS
VILLAGE RDA OBUGATTON RETIREMENT FUND
RENTAL INCOME
TAXWCREMENT
INTEREST
OTTER
TOTAL VILLAGE OPERATIONS / DEBT SERVICE
TOTAL REDEVELOPMENT FUNDS
$8,764
2.607.668
45.041
2.822
$0
53.006
2.664.295
$0
1591.400
1591.400
0.0%
0.0%
-100.0%
0.0%
2336.3%
$0
1591.400
(53.006)
1.238.394
ITOTAL OPERATING FUfffiS $221,493.118
31
DEPARTMENT
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
Exhibit 4
2010-11
ACTUAL*
2011-12
ACTUALS
2012-13
ESTIMATED
EXPENDITURES
2012-13
BUDGET
2013-14
BUDGET
%INCR (DEC)
12- 13 BUD
TO
13- 14 BUD
GENERAL FUND
POUCY AND LEADERSHIP GROUP
COMMUNITY SERVICES
UBRARY AND ARTS
PARKS AND RECREATION
TOTAL COMMUNITY SERVICES
PUBUC SAFETY
FIRE
POUCE
TOTAL PUBLIC SAFETY
PUBLIC WORKS
CITY COUNCIL
CITY ATTORNEY
CITY CLERK
CITY MANAGER
CITY TREASURER
COMMUNICATIONS
TOTAL POLICY AND LEADERSHIP GROUP
ADMINISTRATIVE SERVICES
FINANCE
HUMAN RESOURCES
RECORDS MANAGEMENT
TOTAL ADMINISTRATIVE SERVICES
COMMUNITY DEVELOPMENT
COMMUNITY AND ECONOMIC DEVELOPMENT
HOUSING mo NEIGHBORHOOD SERVICES
TOTAL COMMUNITY DEVELOPMENT
$352,145
1.327,414
176,655
1.348.850
181,262
793.887
4,180,213
3,472,814
2,320,758
775.002
6,568.574
7,309,222
400,062
7,709,284
PROPERTY AND ENVIROMENTAL MANAGEMENT
TRANSPORTATION
STORM DRAIN ENGINEERING
TOTAL PUBLIC WORKS
10.528,095
11,867,576
22.395.671
16,121,182
27.670.820
43,792,002
4,660,673
8,312,277
260,580
13,233.530
$337,599
1.289.939
124.036
1,442.294
183.730
638.541
4.016,139
3,395.659
2.285.191
687.969
6.368.819
7,035,103
499.230
7.534.333
10.418.253
12.160.698
22,578.951
17.034.490
27.506.352
44.540,842
4,707.149
8.327,015
237,203
13,271.367
340.274
1.276.912
108,267
1,635,927
190,684
664.634
4,216.698
3,778,015
2.176.829
649.510
6,604.354
6.145,795
606.166
6,751.961
10.413,256
13.086.425
23.4^.681
18,048.059
27.636,105
45,684.164
4,619,441
10,268.151
304.109
15,191,701
$352,729
1.336.908
141.563
1.504.476
194,812
725,987
4,256,475
3,511,305
2.275.507
792.303
6.579.115
7.061.612
576.991
7.638,603
10.308,502
12,718,661
23,027.163
17.540.315
27.937.848
45.478,163
5.135,939
8.840,761
281.483
14.258,183
$364,856
1,316.806
63.347
1,388.651
207,514
697.185
4.038,359
3.591.465
2.399.628
802.226
6.793,319
6,842,728
561,583
7,404,311
10.394.004
13,198.247
23.592.251
17.502.702
28.703.400
46,206,102
5.566.546
8,696.580
279.098
14.542.224
3.4%
-1.5%
-55.3%
-7.7%
6.5%
-4.0%
-5.1%
2.3%
5.5%
1.3%
3.3%
-3.1%
-2.7%
-3.1%
0.8%
3.8%
2.5%
-0.2%
2.7%
1.6%
8.4%
-1.6%
-0.8%
2.0%
NOTE: ESTIMATED EXPENDITURES MAY EXCEED ADOPTED BUDGET SINCE THEY INCLUDE PRIOR YEAR BUDGET APPROPRIATIONS.
* ACTUALS. ESTIMATED EXPENDITURES AND BUDGET HAVE BEEN ADJUSTED TO REFLECT THE CPTYS REORGANIZATION IMPLEMENTATION.
B-25
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
DEPARTMENT
2010-11
ACTUAL*
2011-12
ACTUALS
2012-^13
ESTIMATED
EXPENDITURES
2012-13
BUDGET
2013-14
BUDGET
%INCR (DEC)
12- 13 BUD
TO
13- 14 BUD
GENERAL FUND - CONTINUED
MISCELLANEOUS NON-DEPARTMENTAL
EXPENDITURES
COMMUNITY CONTRIBUTIONS 51.612 187.316 133.517 0 0 -
DUES & SUBSCRIPTIONS 62.931 54.481 51.493 55,550 60.000 8.0%
LEGAL SERVICES 58.605 60.656 lO.OCK) 80.000 80.(XX) 0.0%
PROFESSIONAL SERVICES 132.079 166.892 500.000 316.100 475.000 50.3%
OTHER MISCELLANEOUS EXPENDITURES 48.039 367.818 500,0(X) 0 0 -
PERSONNEL RELATED 26.340 57.904 120.000 140.000 175.000 25.0%
PROPERTY TAX & OTHER ADMINISTRATION 724.334 735.656 650,000 BOO,(m 650.000 -18.8%
TOTAL EXPENDITURES 1.103.940 1,630.723 1,965,010 1,391,650 1.440.000 3.5%
TRANSFERS
INFRASTRUCTURE REPLACEMENT FUND 7.175.000 7,382.000 7,547,000 7,547.(X)0 7,800.0(X) 3.4%
TRANSFERS TO SELF INSURED BEN.-PERS SETASIDE 0 1,400.(X)0 1,8(X).000 1.800.000 700.000 -61.1%
TRANSFERS TO GOLF COURSE: DEBT SERVICE 0 1.644.592 409,605 945.0(X) 998.549 5.7%
TRANSFER TO LLD#1 (MEDIANS & TREES) 253.850 473.000 527.746 527,746 545.000 3.3%
TRANSFER TO STORM WATER PROGRAM 134.790 165.497 246.(X)0 210,000 253.000 20.5%
OTHER MISCELLANEOUS TR/WSFERS 1.350,(X)0 1,629.806 500,000 0 0 -
TOTAL TRANSFERS 8,913,640 12,694,895 11,030.351 11,029.746 10.296,549 -6.6%
TOTAL MISCELLANEOUS NON-DEPARTMENTAL
SUBTOTAL GENERAL FUND
CONTINGENCIES
TOTAL GENERAL FUND
TOTAL MISCELLANEOUS NON-DEPARTMENTAL
SUBTOTAL GENERAL FUND
CONTINGENCIES
TOTAL GENERAL FUND
10,017,580 14.325,618 12,995,361 12.421,396 11,736.549 -5.5% TOTAL MISCELLANEOUS NON-DEPARTMENTAL
SUBTOTAL GENERAL FUND
CONTINGENCIES
TOTAL GENERAL FUND
107,896.854 112,636.069 114,943,920 113.659.098 114.313.115 0.6%
TOTAL MISCELLANEOUS NON-DEPARTMENTAL
SUBTOTAL GENERAL FUND
CONTINGENCIES
TOTAL GENERAL FUND
0 0 0 1.500,000 1.500.000 0.0%
TOTAL MISCELLANEOUS NON-DEPARTMENTAL
SUBTOTAL GENERAL FUND
CONTINGENCIES
TOTAL GENERAL FUND $107,896,854 $112,636,069 $114,943,920 $115,159,098 $115,813,115 0.6%
B-2<P 33
CITY OF CARLSBAD
OPERATING FUNDS
BUDGET EXPENDITURE SCHEDULE
DEPARTMENT
2010-11
ACTUAL*
2011-12
ACTUALS
2012-13
ESTIMATED
EXPENDITURES
2012-13
BUDGET
2013-14
BUDGET
%INCR (DEC)
12- 13 BUD
TO
13- 14 BUD
0 0 0 0 0
SPECIAL REVENUE FUNDS
0 0 0 0
AFFORDABLE HOUSING $422,790 $668,816 $546,503 $573,244 $511,067 -10.8%
BUENA VISTA CHANNEL MAINTENANCE 84.852 111,753 260,000 133,230 105,925 -20.5%
CITIZEN'S OPTION FOR PUBLIC SAFETY 90.447 99.569 110.388 110,388 125.035 13.3%
COMMUNITY ACTIVITY GRANTS 0 1.680 55.060 28,000 10,000 -64.3%
COMMUNITY DEVELOPMENT BLOCK GRANT 584,813 1,287,064 1.580.191 540.570 563,190 4.2%
CULTURAL ARTS DONATIONS 88.949 66.854 66.820 62.500 68,400 9.4%
LIBRARY AND ARTS ENDOWMENT FUND 6.605 4.195 6.014 4.000 4.000 0.0%
LIBRARY GIFTSmEQUESTS 118.516 117.952 116.000 65.620 63.367 -3.4%
LIGHTING AND LANDSCAPING DISTRICT NO. 2 192.045 214.544 240.000 236,256 246.439 4.3%
LOCAL CABLE INFRASTRUCTURE FUND 271.414 209.422 219.512 362,535 356.738 -1.6%
MEDIAN MAINTENANCE 715.442 759.636 860.000 735.758 741.370 0.8%
PARKING IN UEU 0 0 9.407 0 42.000 -
POLICE ASSET FORFEITURE 19.450 247.319 207.678 35.775 251,761 603.7%
POUCE GRANTS 341.661 748.169 0 0 0 -
PUBUC ART 187.672 0 0 0 0 -
RECREATION DONATIONS 18.236 34.358 14.000 39.319 51.969 32.2%
RENTAL ASSISTANCE 6,356,973 6.620.112 6.208.262 6.219.914 5,990.386 -3.7%
SENIOR DONATIONS 30,973 16.924 25.000 37,990 35.100 -7.6%
STREET LIGHTING 2,268.015 1,180,248 993.320 1.025.421 882.971 -13.9%
STREET TREE MAINTENANCE 645,070 662.694 650.000 651.432 649,668 -0.3%
TOTAL SPECIAL REVENUE FUNDS $12,443,923 $13,051,309 $12,168,155 $10,861,952 $10,699,386 -1.5%
ENTERPRISE FUNDS
WATER OPERATIONS $29,568,137 $30,796,638 $34,552,154 $34,654,191 $36,277,284 4.7%
RECYCLED WATER OPERATIONS 6.721,454 7,332.485 7,383.139 7,682.227 7,557.479 -16%
WASTEWATER OPERATIONS 9.502,110 10.374.682 10.772.025 11,336,015 11,189.569 -1.3%
SOLID WASTE MANAGEMENT 2,544,050 2.941.131 3.093.321 3.503.924 3.595.771 2.6%
GOLF COURSE OPERATIONS 7.554.766 7.528.195 7.491.575 7.491.475 7,498,961 0.1%
TOTAL ENTERPRISE FUNDS $55,890,517 $58,973,131 $63,292,214 $64,667,832 $66,119,064 2.2%
INTERNAL SERVICE FUNDS
WORKERS' COMPENSATION $3,029,600 $2,236,534 $1,871,991 $1,655,668 $1,774,781 7.2%
RISK MANAGEMENT 2.275.616 1,355,752 1,837.240 1,673,429 1,701.927 1.7%
SELF-INSURED BENEFITS 983,628 892.560 3.9^.780 4.188.113 1.521.397 -63.7%
VEHICLE MAINTENANCE 2,696,576 2,773.322 2.233.779 2.837.449 2.874.734 1.3%
VEHICLE REPLACEMENT 599,765 1.4(M.396 1.556.418 1,274,500 1.287.565 1.0%
INFORMATION TECHNOLOGY 6,458,357 6.298.298 5.609.756 6,519.859 8.088,407 24.1%
TOTAL INTERNAL SERVICE FUNDS $16,043,542 $14,962,^2 $17,107,964 $18,149,018 $17,248,811 -5.0%
$1,473,037
146,863
$7,223,526 $1,396,715 $1,291,415 -7.5%
REDEVELOPMENT OBLIGATION RETIREMENT FUNDS
$1,473,037
146,863
$7,223,526 $1,396,715 $1,291,415 -7.5% VILLAGE RDA OBLIGATION RETIREMENT FUND
sec RDA OBUGATION RETIREMENT FUND
TOTAL REDEVELOPMENT
$2,068,690
210,908
$1,473,037
146,863
$7,223,526 $1,396,715 $1,291,415 -7.5% VILLAGE RDA OBLIGATION RETIREMENT FUND
sec RDA OBUGATION RETIREMENT FUND
TOTAL REDEVELOPMENT $2,279,698 $1,619,900 $7,223,526 $1,396,715 $1,291,415 -7.5%
TOTAL OPERATING FUNDS $194,554,434 $201,243,271 $214,735,779 $210,234,615 $211,171,791 0.4%
General Fund
NonGF
$115,813,115
95,358,676
$211,171,791
NOTE: Estimated expenditures may exceed Adopted Budget since they include prior year budget appropriations.
* ACTUALS. ESTIMATED EXPENDPrURES AND BUDGET HAVE BEEN ADJUSTED TO REFLECT THE CfTYS REORGANIZATION IMPLEMENTATION.
3i
Exiiibit 5
PERSONNEL ALLOCATIONS
FINAL
BUDGET
2011-12
FINAL
BUDGET
2012-13
FINAL
BUDGET
2013-14
2013-14
CHANGES
CITY ATTORNEY 7.00 7.00 7.00 0.00
CITY COUNCIL 1.00 1.00 1.00 0.00
CITY MANAGER 7.00 7.00 7.00 0.00
CITY TREASURER 0.75 0.75 0.75 0.00
COMMUNICATIONS 2.75 2.75 2.75 0.00
COMMUNITY AND ECONOMIC DEVELOPMENT 50.00 47.00 44.00 (3.00)
FINANCE AND RISK MANAGEMENT 30.50 30.50 31.50 1.00
FIRE 87.75 87.75 88.00 0.25
HOUSING AND NEIGHBORHOOD SERVICES 13.00 10.00 10.00 0.00
HUMAN RESOURCES & WORKERS COMP 9.00 9.00 9.00 0.00
INFORMATION TECHNOLOGY 22.50 22.50 22.50 0.00
LIBRARY & ARTS 51.25 51.25 51.25 0.00
PARKS AND RECREATION 70.95 68.40 67.60 (0.80)
POLICE 162.00 161.00 161.00 0.00
PROPERTY AND ENVIRONMENTAL MANAGEMENT 39.60 40.55 40.60 0.05
RECORDS MANAGEMENT 6.25 6.00 5.00 (1.00)
TRANSPORTATION 54.40 54.40 53.40 (1.00)
UTILITIES 68.55 67.65 65.40 (2.25)
FULL AND 3/4 TIME LABOR FORCE 684.25 674.50 667.75 (6.75)
SUMMARY OF REQUESTED LABOR FORCE BY CATEGORY
2011-12 2012-13 Difference
Full Time Personnel
3/4 Time Personnel in Full Time Count
Limited Temn Personnel
Unfunded Full Time Positions
Hourly Full Time Equivalent Personnel
679.75
4.50
0.00
{3.00)
139.74
669.00
4.50
1.00
0.00
132.58
661.00
3.75
2.00
1.00
150.58
(8.00)
(0.75)
1.00
1.00
18.00
TOTAL LABOR FORCE* 820.99 807.08 818.33 11.25
B-2« 35
FY 2013-14 NEW FEES EXHIBIT 6
SCHEDULE PRIMARY DEPT. CURRENT FEE DESCRIPTION FY 2013-14
PROPOSED FEE
CHANGE
REASON
GENERAL POUCE 22507 (a) - Oversize Vehicle $ 50.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte-Drop In Per Adnnission-Youth Teen 17 & Under-Non Resident $ 3.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte-Drop In Per Admission-Adult-Non Resident S 6.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte-Drop In Per Admission-Adult-Resident $ 5.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte-Spectator/Observer Entry (Not charged for swim lesson parents/guardians) $ 2.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes -1 Month Individual - Non Resident - Peak Time $ 65.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes -1 Month Individual - Non Resident - Off Peak Time $ 55.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes -1 Month Individual -Resident - Peak Time $ 55.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes -1 Month Individual - Resident - Off Peak Time $ 45.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes -1 Month Family - Non Resident - Peak Time S 95.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes -1 Month Family - Non Resident - Off Peak Time $ 85.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes -1 Month Family - Resident - Peak Time $ 75.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes -1 Month Family - Resident - Off Peak Time S 65.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes - 4 Month Individual - Non Resident - Peak Time $ 130.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes - 4 Month Individual - Non Resident - Off Peak Time $ 120.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes - 4 Month Individual -Resident - Peak Time $ 120.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes - 4 Month Individual - Resident - Off Peak Time $ 110.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes - 4 Month Family - Non Resident - Peak Time $ 270.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes - 4 Month Family - Non Resident - Off Peak Time $ 250.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes - 4 Month Family - Resident - Peak Time S 250.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte - Aquatic Discount Passes - 4 Month Family - Resident - Off Peak Time $ 230.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte -10 Swim Punch Card
10 X per
Admission Fee NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Peak Hours (per lane per hour) -
Resident Non Profit $ 20.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Peak Hours (per lane per hour) - Non
Resident Non Profit $ 22.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Peak Hours (per lane per hour) -
Resident $ 23.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Peak Hours (per lane per hour) - Non
Resident $ 26.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Off Peak Hours (per lane per hour) -
Resident Non Profit $ 18.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Off Peak Hours (per lane per hour) -
Non Resident Non Profit $ 20.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Off Peak Hours (per lane per hour) -
Resident $ 22.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Off Peak Hours (per lane per hour) -
Non Resident $ 24.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Super Off Peak Hours (per lane per
hour) - Resident Non Profit $ 16.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Super Off Peak Hours (per lane per
hour) - Non Resident Non Profit $ 18.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Super Off Peak Hours (per lane per
hour) - Resident S 20.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental- Instructional and Competitive Pool Super Off Peak Hours (per lane per
hour) - Non Resident $ 22.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental - Outside of Regular Operating Hours - minimum of 70% of pool - summer -
Resident Non Profit $ 27.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental - Outside of Regular Operating Hours - minimum of 70% of pool - summer -
Non Resident Non Profit $ 30.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental - Outside of Regular Operating Hours - minimum of 70% of pool - summer -
Resident $ 27.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental - Outside of Regular Operating Hours - minimum of 70% of pool - summer -
Non Resident $ 30.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental - Outside of Regular Operating Hours - minimum of 70% of pool - non
summer - Resident Non Profit $ 32.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental - Outside of Regular Operating Hours - minimum of 70% of pool - non
summer - Non Resident Non Profit $ 35.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental - Outside of Regular Operating Hours - minimum of 70% of pool - non
summer - Resident $ 36.00 NEW FEE
3Lf
FY 2013-14 NEW FEES EXHIBIT 6
SCHEDULE PRIMARY DEPT. CURRENT FEE DESCRIPTION
FY 2013-14
PROPOSED FEE
CHANGE
REASON
GENERAL PARKS & RECREATION
Alga Norte Pool Rental - Outside of Regular Operating Hours - minimum of 70% of pool - non
summer - Non Resident $ 40.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Peak Hours - Non Profit Resident $ 41.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Peak Hours - Non Profit Non Resident $ 45.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Peak Hours - Resident S 46.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Peak Hours - Non Resident $ 50.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Off Peak Hours - Non Profit Resident $ 36.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Off Peak Hours - Non Profit Non Resident $ 40.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Off Peak Hours - Resident $ 41.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Off Peak Hours - Non Resident $ 45.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Super Off Peak Hours - Non Profit Resident $ 32.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Super Off Peak Hours - Non Profit Non Resident $ 35.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Super Off Peak Hours - Resident $ 36.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Whole Therapeutic Pool Rental - Super Off Peak Hours - Non Resident $ 40.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Whole Therapeutic Pool Rental - Outside of regular operating hours - add on to other
pool use - Non Profit Resident $ 52.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Whole Therapeutic Pool Rental - Outside of regular operating hours - add on to other
pool use - Non Profit Non Resident $ 55.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Whole Therapeutic Pool Rental - Outside of regular operating hours - add on to other
pool use - Resident $ 56.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Whole Therapeutic Pool Rental - Outside of regular operating hours - add on to other
pool use - Non Resident $ 60.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Pool Rental - Time System Setup, Operation and Takedown per hour $ 55.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Pool Rental - On Deck Team Storage - Per Month Per Square Foot $ 3.25 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental - Aquatics Staff Costs - City Provided Services (Per Supervisor/Manager - Per
Hr.) $ 35.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Pool Rental - Aquatics Staff Costs - City Provided Services (Per Guard/Instructor - Per
Hr.) $ 25.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Pool Rental - Competitive Events - Per Day Per Event Additional Fee $250-$1000 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Classes & Programs - Group Learn To Swim Lessons Per Hour $ 14.00 NEW FEE
GENERAL PARKS & RECREATION Alga Norte Classes & Programs - Group Lessons Per Class Fee Resident Discount $ (1.00) NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Classes & Programs - Programs/Classes/Camps - (Masters, Diving, Synchro Swim, Etc.)
Per Hour $6-$9 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Classes & Programs - Programs/Classes/Camps - (Masters, Diving, Synchro Swim, Etc.)
Per Hour - Resident Discount $ (1.00) NEW FEE
GENERAL PARKS & RECREATION Alga Norte Classes & Programs - Individualized Instruction - Basic Swimming Per Hour $ 70.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Classes & Programs - Individualized Instruction - Basic Swimming Per Hour - Resident
Discount $ (10.00) NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Classes & Programs - Individualized Instruction - Advanced Instruction/Coaching - Per
Hour $ 80.00 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Classes & Programs - Individualized Instruction - Advanced Instruction/Coaching - Per
Hour - Resident Discount $ (10.00) NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Specialty Programs - Birthday Party Packages - Basic package includes admission for 10
kids plus parents, cake & drinks & staff member $200-$300 NEW FEE
GENERAL PARKS & RECREATION
Alga Norte Specialty Programs - Recreation Department/Aquatics Special Events - (ie. Friday Night
Lites) not including admission $5-$20 NEW FEE
GENERAL PEM Safety Training Center -1 Shooting Range - Half Day $312-$524 NEW FEE
GENERAL PEM Safety Training Center -1 Shooting Range - Full Day $678-$l,102 NEW FEE
GENERAL PEM Safety Training Center - 2 Shooting Ranges - Half Day $401-$645 NEW FEE
GENERAL PEM Safety Training Center - 2 Shooting Ranges - Full Day $763-$l,239 NEW FEE
GENERAL PEM Safety Training Center - Classroom - Half Day $ 296.00 NEW FEE
GENERAL PEM Safety Training Center - Class Room - Full Day $ 528.00 NEW FEE
GENERAL PEM Safety Training Center - Grinder - Half Day $ 236.00 NEW FEE
GENERAL PEM Safety Training Center - Grinder - Full Day $ 418.00 NEW FEE
GENERAL PEM Safety Training Center - Grinder/Residential Prop (No Fire Ops) - Half Day $ 327.00 NEW FEE
GENERAL PEM Safety Training Center - Grinder/Residential Prop (No Fire Ops) - Full Day $ 599.00 NEW FEE
GENERAL PEM Safety Training Center - Grinder/Commercial Prop (no Fire Ops) - Half Day $ 327.00 NEW FEE
GENERAL PEM Safety Training Center - Grinder/Commercial Prop (no Fire Ops) - Full Day $ 599.00 NEW FEE
GENERAL PEM Safety Training Center - Streetscape - Half Day $ 100.00 NEW FEE
GENERAL PEM Safety Training Center - Streetscape - Full Day $ 145.00 NEW FEE
DEV REL SVC CED Easement Document Processing and Recording (Minor) $ 115.00 NEW FEE
DEV REL SVC CED Village Area Sidewalk Outdoor Dining and Curb Cafe $ 1,200.00 NEW FEE
31
FY 13-14 INCREASED FEES EXHIBIT 6
SCHEDULE PRIMARY
DEPT. CURRENT FEE DESCRIPTION FY 2012-13
FEE
FY 2013-14
PROPOSED
FEE CHANGE
GENERAL UTILITIES Backflow 3rd Notice $ 22.00 $ 23.00
GENERAL UTILITIES Special Pick-ups of Solid Waste - Delivery charge for roil-off boxes (per box) $ 52.80 $ 53.56
GENERAL UTILITIES
Special Pickups of Solid Waste - Service charge for all classes of roll-off boxes (per collection +
landfill disposal fees) $ 248.25 $ 252.40
GENERAL UTILITIES Trash Collection - Residential - per month - 64 or 96 Gallon Cart $ 19.90 $ 20.20
GENERAL UTILITIES Trash Collection - Residential - per month (35 gallon trash) $ 18.02 $ 18.27
GENERAL UTILITIES Trash Collection - Residential - per month (backyard service) $ 25.34 $ 25.71
GENERAL UTILITIES Trash Collection - Commercial per bin - five pick-ups per week (2-yard bin) $ 306.34 $ 310.84
GENERAL UTILITIES Trash Collection - Commercial per bin - five pick-ups per week (3-yard bin) $ 442.39 $ 448.94
GENERAL UTILITIES Trash Collection - Commercial per bin - five pick-ups per week (4-yard bin) $ 614.10 $ 623.12
GENERAL UTILITIES Trash Collection - Commercial per bin - five pick-ups per week (5-yard bin) $ 785.83 $ 797.33
GENERAL UTILITIES Trash Collection - Commercial per bin - four pick-ups per week (2-yard bin) $ 248.63 $ 252.28
GENERAL UTILITIES Trash Collection - Commercial per bin - four pick-ups per week (3-yard bin) $ 357.52 $ 362.81
GENERAL UTILITIES Trash Collection - Commercial per bin - four pick-ups per week (4-yard bin) $ 494.89 $ 502.15
GENERAL UTILITIES Trash Collection - Commercial per bin - four pick-ups per week (5-yard bin) $ 632.26 $ 641.51
GENERAL UTILITIES Trash Collection - Commercial per bin - one pick-up per week (2-yard bin) $ 75.71 $ 76.78
GENERAL UTILITIES Trash Collection - Commercial per bin - one pick-up per week (3-yard bin) $ 102.92 $ 104.40
GENERAL UTILITIES Trash Collection - Commercial per bin - one pick-up per week (4-yard bin) $ 137.26 $ 139.23
GENERAL UTILITIES Trash Collection - Commercial per bin - one pick-up per week (5-yard bin) $ 171.60 $ 174.07
GENERAL UTILITIES Trash Collection - Commercial per bin - six pick-ups per week (2-yard bin) $ 364.00 $ 369.36
GENERAL UTILITIES Trash Collection - Commercial per bin - six pick-ups per week (3-yard bin) $ 527.27 $ 535.09
GENERAL UTILITIES Trash Collection - Commercial per bin - six pick-ups per week (4-yard bin) $ 733.31 $ 744.09
GENERAL UTILITIES Trash Collection - Commercial per bin - six pick-ups per week (5-yard bin) $ 939.40 $ 953.15
GENERAL UTILITIES Trash Collection - Commercial per bin - three pick-ups per week (2-yard bin) $ 191.04 $ 193.83
GENERAL UTILITIES Trash Collection - Commercial per bin - three pick-ups per week (3-yard bin) $ 272.66 $ 276.68
GENERAL UTILITIES Trash Collection - Commercial per bin - three pick-ups per week (4-yard bin) $ 375.69 $ 381.19
GENERAL UTILITIES Trash Collection - Commercial per bin - three pick-ups per week (5-yard bin) $ 478.72 $ 485.70
GENERAL UTILITIES Trash Collection - Commercial per bin - two pick-ups per week (2-yard bin) $ 133.37 $ 135.30
GENERAL UTILITIES Trash Collection - Commercial per bin - two pick-ups per week (3-yard bin) $ 187.81 $ 190.56
GENERAL UTILITIES Trash Collection - Commercial per bin - two pick-ups per week (4-yard bin) $ 256.46 $ 260.19
GENERAL UTILITIES Trash Collection - Commercial per bin - two pick-ups per week (5-yard bin) $ 325.17 $ 329.90
GENERAL UTILITIES Trash Collection - Commercial per bin - one pick-up per week (split bin) $ 82.88 $ 84.00
GENERAL UTILITIES Trash Collection - Commercial per bin - two pick-ups per week (split bin) $ 151.36 $ 153.42
GENERAL UTILITIES Trash Collection - Commercial per bin - three pick-ups per week (split bin) $ 219.81 $ 222.82
GENERAL UTILITIES Trash Collection - Commercial per bin - four pick-ups per week (split bin) $ 288.28 $ 292.21
GENERAL UTILITIES Trash Collection - Commercial per bin - five pick-ups per week (split bin) $ 356.72 $ 361.60
GENERAL UTILITIES Trash Collection - Commercial per bin - six pick-ups per week (split bin) $ 425.20 $ 431.02
GENERAL UTILITIES Trash Collection - Commercial Recycling - one pick-up per week (3 yard bin) $ 74.01 $ 74.90
GENERAL UTILITIES Trash Collection - Commercial Recycling - two pick-ups per week (3 yard bin) $ 125.21 $ 126.70
GENERAL UTILITIES Trash Collection - Commercial Recycling - three pick-ups per week (3 yard bin) $ 176.39 $ 178.50
GENERAL UTILITIES Trash Collection - Commercial Recycling - four pick-ups per week (3 yard bin) $ 227.58 $ 230.30
GENERAL UTILITIES Trash Collection - Commercial Recycling - five pick-ups per week (3 yard bin) $ 271.64 $ 274.89
GENERAL UTILITIES Trash Collection - Commercial Recycling - six pick-ups per week (3 yard bin) $ 325.75 $ 329.65
GENERAL UTILITIES Trash Collection - Commercial Yard Waste - one pick-up per week (3 yard bin) $ 104.94 $ 106.43
GENERAL UTILITIES Trash Collection - Commercial Yard Waste - two pick-ups per week (3 yard bin) $ 185.74 $ 188.44
DEV REL SVC CED Fish & Game Fee - EIR - Set by Department of Fish and Game $ 2,969.00 $ 3,045.25
DEV REL SVC CED Fish & Game Fee - Negative Declaration - Set by Department of Fish and Game $ 2,151.50 $ 2,206.25
GENERAL UTILITIES Trash Collection - Commercial Can - One pick-up per week (up to four (4) 32 gal) $ 35.14 $ 35.60
GENERAL UTILITIES Trash Collection - Commercial Can - Two pick-ups per week (up to four (4) 32 gal) $ 70.30 $ 71.22
GENERAL UTILITIES Trash Collection - Commercial Can - Three pick-ups per week (up to four (4) 32 gal) $ 105.44 $ 106.82
GENERAL UTILITIES Trash Collection - Commercial Can Backyard Service - One pick-up per week (up to four (4) 32 gal) $ 50.27 $ 50.92
GENERAL UTILITIES Trash Collection - Commercial Can Backyard Service - Two pick-ups per week (up to four (4) 32 gal) $ 100.54 $ 101.82
GENERAL UTILITIES Trash Collection - Construction Bin Rate - One pick-up per week (3 yard bin) $ 231.87 $ 235.48
GENERAL UTILITIES Trash Collection - Construction Bin Rate - Two pick-ups per week (3 yard bin) $ 403.60 $ 409.95
GENERAL UTILITIES Trash Collection - Construction Bin Rate - Three pick-ups per week (3 yard bin) $ 575.33 $ 584.42
38
FY 13-14 INCREASED FEES EXHIBIT 6
SCHEDULE
PRIMARY
DEPT.
CURRENT FEE DESCRIPTION FY 2012-13
FEE
FY 2013-14
PROPOSED
FEE CHANGE
GENERAL UTILITIES Trash Collection - Construction Bin Rate - Four pick-ups per week (3 yard bin) $ 747.05 $ 758.88
GENERAL UTILITIES Trash Collection - Construction Bin Rate - Five pick-ups per week (3 yard bin) $ 918.78 $ 933.36
GENERAL UTILITIES Trash Collection - Commercial Yard Waste- one pick-up per week (96 gal cart) $ 19.61 $ 19.89
GENERAL UTILITIES Trash Collection - Commercial Recycling- one pick-up per week (96 gal cart) $ 16.84 $ 17.04
GENERAL UTILITIES Trash Collection - Commercial Recycling- two pick-ups per week (96 gal cart) $ 33.68 $ 34.08
GENERAL UTILITIES Trash Collection - Commercial Recycling- three pick-ups per week (96 gal cart) $ 50.52 $ 51.13
DEV REL SVC UTILITIES Waste Water Discharge Permit $ 31.96 $ 42.00
SCHEDULE 06 CED 100 Watts -13,700 Lumens $ 98.40 $ 100.20
SCHEDULE 06 CED 150 Watts - 20,600 Lumens $ 132.60 $ 135.30
SCHEDULE 06 CED 250 Watts - 34,200 Lumens $ 201.18 $ 205.50
SCHEDULE 06 CED 40 Watts - 5,500 Lumens $ 57.54 $ 58.08
SCHEDULE 06 CED 80 Watts - 9,600 Lumens $ 84.72 $ 86.16
39
FY 13-14 FEE REDUCTIONS EXHIBITS
SCHEDULE PRIMARY
DEPT.
CURRENT FEE DESCRIPTION FY 2012-13 FEE
FY 2013-14
PROPOSED
FEE CHANGE
GENERAL FINANCE Business Ucense - master list of active business licenses $ 42.00 $ 35.00
GENERAL FINANCE Returned Check Fee $ 36.38 $ 35.00
GENERAL FIRE Fire - Hydrant Water Flow Test $ 74.57 $ 55.00
GENERAL FIRE Inspection-Initial Occupancy Inspection-New Business $ 322.19 $ 245.00
GENERAL POUCE Police - Copy Investigation Tapes (+ cost of duplicating the tape) $ 62.36 $ 53.50
GENERAL POLICE Police - Photograph Copy (fee plus reproduction costs) $ 57.16 $ 27.46
GENERAL UTILITIES Water Meter - Construction Meter Relocation $ 27.00 $ 29.00
GENERAL UTILITIES Water Meter - Construction Meter Installation/Removal $ 118.22 $ 103.00
GENERAL UTILITIES Water Meter Deposit - Construction Meters $ 1,019.78 $ 877.00
GENERAL UTILITIES Water Service Fee - Accounts scheduled for termination for non-payment $ 15.42 $ 14.00
GENERAL UTILITIES Water Service Fee - After Hour Turn-on $ 175.00 $ 114.00
GENERAL UTILITIES Water Service Fee - Door Hanger (paper or electronic) $ 10.00 $ 1.35
GENERAL UTIUTIES Water Service Fee - Next Scheduled Day Service Turn on $ 34.19 $ 29.00
GENERAL UTILITIES Water Service Fee - Per New Account - Service Turn on $ 35.98 $ 34.00
GENERAL UTILITIES Water Service Fee - Same Day Turn-on (Not Scheduled for That Day) $ 100.00 $ 86.00
DEV REL SVC CED Neighborhood Improvement Agreements $ 458.08 $ 157.00
DEV REL SVC CED Village Area Noticing Fee (Minor) - plus postage $ 223.00 $ 217.00
DEV REL SVC CED Village Review Permit Noticing Fee (Major) - plus postage $ 413.00 $ 407.00
DEV REL SVC UTILITIES Water Meter Installation-1" $ 414.28 $ 317.00
DEV REL SVC UTILITIES Water Meter Installation -1-1/2" $ 645.58 $ 574.50
DEV REL SVC UTIUTIES Water Meter Installation -1-1/2" - Turbo $ 1,190.42 $ 961.20
DEV REL SVC UTILITIES Water Meter Installation - 2" $ 797.73 $ 771.60
DEV REL SVC UTILITIES Water Meter Installation - 2" - Turbo $ 1,426.86 $ 987.11
DEV REL SVC UTILITIES Water Meter Installation - 3/4" $ 374.19 $ 301.00
DEV REL SVC UTILITIES Water Meter Installation - 5/8" $ 340.27 $ 268.00
SCHEDULE 08 CED Cost of Improvements - $100,001 to $250,000 - Pius 2% over $100,000 $ 3,547.16 $ 3,513.00
SCHEDULE 08 CED Cost of Improvements - $250,001 to $500,000 - Plus 0.15% over $250,000 $ 4,356.78 $ 4,412.00
FY 2013-14 DELETED FEES EXHIBITS
SCHEDULE PRIMARY
DEPT. CURRENT FEE DESCRIPTION FY 2012-13
FEE
FY 2013-14
PROPOSED
FEE CHANGE
GENERAL UTILITIES Group 1 - Residential - Mobile Home rate per unit, 90% of water used $ 2.99 DELETE
GENERAL UTILITIES
Group VI Large Volume Users - Bio-Hydration Research Lab Inc. Rate per hundred cubic feet, min
$24.53 per month $ 2.03 DELETE
GENERAL UTILITIES Group VI Large Volume Users - Culligan - Rate per hundred cubic feet, min $24.53 per month N/A DELETE
GENERAL UTILITIES
Group VI Large Volume Users- Beckman Micro Operations - Rate per hundred cubic feet, min
$24.53 per month N/A DELETE
DEV REL SVC VARIOUS
Research and Design Time (By Written Request) - Per Hour - Minimum $25.00 based on hours to
completion Actual Cost DELETE
SCHEDULE 01 FIRE Automatic Sprinkler System - Tenant Improvement Inspection Fee - Qty 1 at $68 each $ 68 DELETE
SCHEDULE 01 FIRE Other Fixed Fire Systems - Hood and Duct - Inspection Fee - Qty 1 at $68 each $ 68 DELETE
SCHEDULE 01 FIRE Other Fixed Fire Systems - Special Chemical Agent - Inspection Fee - Qty 1 at $68 each $ 68 DELETE
SCHEDULE 01 FIRE Other Fixed Fire Systems - Standpipe - Inspection Fee - Qty 2 at $67.50 each $ 135 DELETE
HI
1
FY 2013-14
Preliminary Operating Budget
2
FY 2013-14 Budget Calendar
•Council Meetings:
–May 14 – CIP workshop
–Set public hearing for June 11
–May 28 – Operating Budget Workshop
–June 11 – Public hearing and adoption of
Fiscal Year 2013-14 Operating and Capital Budgets
•Other Public Meetings:
–May 30 – Citizens Budget Workshop - Faraday, 6 p.m.
3
Citizens Budget Workshop
•When: Thursday, May 30
•Where: City of Carlsbad
Faraday Center
1635 Faraday Ave.
Room 173B
•Time: 6 p.m.
For additional information
City of Carlsbad Administrative
Services Department
760-602-2430
www.carlsbadca.gov
4
FY 2013-14 Budget Overview
•Fiscal Responsibility
–Balanced budget
–Long-term sustainability
–Healthy reserves
•Improving Outlook
–Revenues increasing
–Economy improving
5
FY 2013-14 Budget Overview
(continued)
•Careful planning, responsible management
–Core services maintained throughout recession
–Budgetary strategies adopted during recession
–Continue to prioritize efficient operations
–Focus on local economic growth and retention
–City is able to move forward on community
projects and new initiatives
6
City of Carlsbad
FY 2013-14 Combined Budget
General Fund
45%
Special
Revenue Funds
4%
RORF
1%
Enterprise
Funds
26%
Internal
Service Funds
7%Capital
Improvement
Program
17%
$255 million
Operating Budget – 83%
Capital – 17%
7
National & Global Outlook
• Employment
• Housing
• Fed Policy
• Fiscal policy
• Abroad
8
U.S. GDP Growth Rate
9
State Perspective
• Balanced Budget
•Housing
•Employment
•Exports
•Prop 30
10
11
Carlsbad’s Economic Profile
•Home prices
•Taxable sales
•Tourism
12
Unemployment Rate
0
2
4
6
8
10 CA
Carlsbad/
San Marcos
SD County US
13
General Fund Revenues
13
$106.0
$108.0
$110.0
$112.0
$114.0
$116.0
$118.0
$120.0
$122.0
$124.0
2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13e 2013-14eMillions Fiscal Year
Total General Fund Revenues
14 14
General Fund Revenues
Fiscal Year 2013-14
Property*
40%
Sales*
26%
Hotel Tax*
12%
Business License
3%
All Others
15%
Franchise
4%
$121 million
15
Median SFR Home Prices
0
100
200
300
400
500
600
700
800
900
2005 2006 2007 2008 2009 2010 2011 2012 2013Thousands Fiscal Year
16
Assessed Values and
Property Taxes
16
-
10.0
20.0
30.0
40.0
50.0
60.0
-
5.0
10.0
15.0
20.0
25.0
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013e FY 2014f
M
i
l
l
i
o
n
s
B
i
l
l
i
o
n
s
AV Residential AV Com/Indust Property Taxes
17 17
18
Transient Occupancy Taxes
$0
$2
$4
$6
$8
$10
$12
$14
$16
2005 2006 2007 2008 2009 2010 2011 2012 2013e 2014e
$ Millions
Fiscal Year
19 19
FY 2013-14 Operating Revenues
by Fund Type
General
55%
Special Revenue
5%
Redevelopment
Obligation
Retirement
1%
Enterprise
31%
Internal Service
8%
$219 million
20 20
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Proj. Exp. (2007)153,961 160,980 168,220 174,948 181,946 189,224 196,793 204,665 212,851 221,365
Proj. Rev. (2014)121,030 124,868 130,596 135,558 140,193 145,961 151,457 155,526 160,383 165,108
110,000
120,000
130,000
140,000
150,000
160,000
170,000
180,000
190,000
200,000
210,000
220,000
230,000
Dollars (In Thousands) Fiscal Years
PROJECTED EXPENDITURES (2007 FORECAST) VS. PROJECTED REVENUES
(2014 FORECAST)
Proj. Exp.
(2007)
($32,931)
($36,112)
($39,390)
($37,624)
($41,753)
($43,263)
($45,336)
($49,139) ($52,468)
($56,257)
21
2013-14
Proposed Operating
Budget
22
City Council’s goals and priority projects and
services
10 year forecast updated
Budget policies set for new fiscal year
Departments submit requests to Finance
Budget reviewed; City Manager makes
recommendations to City Council
City Council adopts budget
Operating Budget Process
23
FY 2013-14 Budget Policies
•Provide a balanced budget
•Plan for a balanced budget for future years
•Support Council strategic goals
•Maintain high quality service levels
24
FY 2013-14 Budget Policies
(continued)
•No increase in number of positions, unless for
new facilities
•Identify efficiencies and reductions if possible
to offset known budget increases
•Budget discretionary items at minimal levels
25
FY 2013-14 Full-Time Position
Changes
•Elimination of 6.75 full-time positions:
–12 positions eliminated identified through efficiencies and
expenditure reductions
–4.25 full-time and 1.0 limited-term positions added
–43.25 positions eliminated over past four years
–Total 50 full-time positions eliminated
•Hourly FTE’s 18 new full-time equivalents:
–17 FTE for Alga Norte Park
–1.0 FTE for Records (0.50) and City Attorney’s Office (0.50)
26
Additions (5.25):
1.0 Senior Engineer
2.0 Recreation Supervisors
1.0 Administrative Services Director
1.0 Office Fellow
.25 Office Specialist II
26
Eliminations (12):
2.0 Associate Engineer
1.0 Deputy City Manager
1.0 Meter Services Worker II
2.0 Office Specialist II
1.0 Parks Maintenance Worker II
1.0 Park Planning Manager
1.0 Recreation Area Manager
2.0 Senior Office Specialist
1.0 Utilities Director
FY 2013-14
6.75 Full-Time Position Eliminations
27
FY 2013-14 Full-Time Position Changes
(continued)
•Total citywide full-time position count:
674.50 FY 2012-13 total
( 6.75) Less: net position changes**
667.75 FY 2013-14 total
**A total of 50 positions have been eliminated
citywide since FY 2009-10.
28
City of Carlsbad
History of Budgeted Full-Time Positions
635
645
655
665
675
685
695
705
715
725
FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY14
695.75
717.25 717.75 716.25
699.00
684.25
674.50 667.75
29
FY 2013-14 Part-Time Position Changes
•Addition of 18 hourly FTE positions:
–17 FTE positions for Alga Norte Park
–0.5 FTE for City Attorney’s Office
–0.5 FTE for Records
•Total Citywide Hourly FTE (full-time equivalent)
position count:
132.58 FY 2012-13 total
18.00 Add: net position changes
150.58 FY 2013-14 total
30 30
FY 2013-14 Budget Overview
•Total proposed citywide Operating Budget :
$211.2 million
•Increase of $937,000 (0.4 %) from FY 2012-13
Adopted Budget
•Significant fund increases/decreases:
•$650,000 – General Fund increase
•$1.5 million – Enterprise Funds increase
•($900,000) – Internal Service Funds decrease
31
FY 2013-14 Operating Budget
Total Budget = $211.2 million In Millions
General Fund,
$115.8, (55%)
Special Revenue
Funds $10.7,
(5%)
Enterprise
Funds $66.1,
(31%)
Internal Service
Funds, $17.2
(8%)
RORF, $1.3, (1%)
32
General Fund Budget Comparison
$73.3 $73.9
$30.8 $31.5
$11.0 $10.4
$0
$20
$40
$60
$80
$100
$120
$140
FY 2012-13 FY 2013-14
Transfers
M & O and Capital
Outlay
Personnel
In Millions
Total $115.1
32
Total $115.8
33 33
FY 2013-14 General Fund
Policy/
Leadership
$4.0 (4%)Administrative
Services
$6.8 (6%)
Public Safety
$46.2 (40%)
Non-
Departmental
$13.2 (11%)
Community
Services
$23.6 (20%)
Community
Development
$7.4 (6%)
Public Works
$14.6 (13%)
Total Budget = $115.8 million In Millions
34 34
FY 2013-14
General Fund Budget Recap
Revenues $ 121.0 million
Budget Requests $ 115.8 million
Projected Remainder $ 5.2 million
35 35
General Fund Balance
Estimated Balance at 7/01/13 $ 63.6 million
Plus: FY 2013-14 Excess 5.2 million
= 6/30/14 Estimated Balance $ 68.8 million
*Excludes impact of Council Program Options
36 36
FY 2013-14
Special Revenue Funds
Housing
Programs
$6.5(61%)
Maintenance
Districts
$2.6 (25%)
Block grant $0.6
(5%)Other $1.0 (9%)
Total Budget = $10.7 million In Millions
37 37
Work Comp
$1.8 (10%)
Risk Mgmt
$1.7 (10%)
Self Insured
Benefits
$1.5 (9%)
Vehicle Maint
$2.9 (17%)
Vehicle Repl
$1.3(7%)
Info Tech
$8.1 (47%)
FY 2013-14
Internal Service Funds
Total Budget = $17.2 million
In Millions
38
FY 2013-14
Internal Service Funds
Expenditure highlights:
•Fleet Replacement Equipment - $1.2 million
–Includes 2 Mobile Intensive Care Units
•I.T. Replacement Equipment- $1.9 million
–VOIP/Voice Over phone system replacement
39
FY 2013-14
Enterprise Funds
Potable
Water
$36.3
(55%)
Golf
Course
$7.5 (11%)
Recycled
Water $7.6
(12%)
Wastewater
$11.2
(17%)
Solid Waste
and Storm
Water $3.6
(5%)
39
Total Budget = $66.1 million
In Millions
40
Water Purchase Cost Increases
•Purchased potable water from San Diego
County Water Authority
–Wholesale water – 4% increase
–Fixed charges – 5.5% increase
41
Utility Rates
41
•Cost of Service study currently
underway
•Staff will return later this year with
recommendations
42
FY 2013-14
Key Areas of Focus
42
43
Background
•January Council planning workshop
•Vision of a “world class city”
•Continue work on key areas
•Increase emphasis on technology, innovation,
training
44
Priorities and Resources
•Focus on fulfilling the community vision
•Emphasis on efficiency and value
•Money saved supports enhanced services
44
45
•Ensuring future financial health
45
Ensuring Strong
Financial Health
46
Sustainable Organization
•Focus on quality and efficiency
–Changing the way we do business
–High quality at best cost
–Best value services
–Pay for performance
46
47
Technology Strategy
•Updated city website
•New class registration system
•New library information system
•Public safety technology
47
48
•Creating quality jobs in a new economy
48
Creating Quality Jobs
in a New Economy
49
Quality Jobs in a New Economy
•Business retention
•Talent attraction
•Education hub
•Partnerships
49
50
•Land use in a changing community
50
Adapting to Changing
Land Use Needs
51
Balancing Land Use Policies With a
Changing Community
•Envision Carlsbad
–General Plan update
•Land use
–Zoning Ordinance update
•Development standards
51
52
New Projects
•Village revitalization
•Palomar Commons/
Lowe’s
•La Costa Town Square
•Plaza Camino Real
redevelopment
52
53
•Safe and efficient transportation
53
Safe and Efficient Transportation
54
Livable Streets
•Streets are for moving “people”
•Improves traffic flow
•Enhances safety
•Creates a sense of place
54
55
South Carlsbad Coastal Corridor
•Visionary project
•Working with State
Parks
•More places to walk,
bike and enjoy the
coast
56
Livable Streets
•State Street roundabout
•Chestnut crossing
•Update policies and standards
56
57
Traffic Management
•Residential Traffic Management Program
•Traffic Signal Program
57
58
•Maintaining a safe community
58
Maintaining a Safe Community
59
Fire Department
•Virtual desktop implementation
•Department wide technology implementation
plan
•Purchasing new ambulance
60
Police Department
•Collaboration, Innovation, Engagement
–Improve on technology foundation
–Strategic Plan
–Training and succession planning
–Social media
60
61
•Meeting changing parks and recreation needs
61
Meeting Future Parks and
Recreation Needs
62
Changing Parks and Recreation Needs
•Updating plans to meet future needs
•Alga Norte Community Park
62
63
Additional Priorities
•Desal pipeline construction
•Neighborhood enhancement
programs
•Buena Vista Lagoon project
•City real estate strategy
•Agua Hedionda Creek dredging
•And more!
63
64
Fee Update
65
Fee Descriptions
•General city fees
–Charged for the usage of city services and
property
•Development related service fees
–Charged to recover the cost of staff time &
materials spent on development related activities
•Development impact fees
–Charged to recover the cost that growth is
anticipated to have on city infrastructure
65
66 66
Fee Escalators
•Updated by change in West Urban Consumer
Price Index (CPI)
–General city fees
–Development related service fees
•Updated by change in Engineering News
Record Index (ENR)
–Development impact fees
67
Cost of Service
•Cost of Service Study was completed this year.
•A comparison of the cost to provide the service and
the fee requires that a number of fees be reduced.
68
Fee Escalators
INDEX
ONE
YEAR ASSOCIATED FEES
West Urban CPI 2.20% General City and Development Related Service
Fees
Ambulance Inflation
Factor
0.80% Ambulance Fees
69
Impact Fees to Remain Unchanged
•Water Connection
•Sewer Connection
•Parks in Lieu
•Public Facilities
70
Fee Escalators
71
Traffic Impact Fees
•Ordinance CS-028 states “that the traffic impact fee shall be
adjusted annually as part of the budget process, by 2 percent
or the annual percentage change in the Caltrans Construction
Cost Index, whichever is higher”
•TIF fees will increase on average from $221 to $225
72
Parks and Recreation Fees
•Fees for Alga Norte are included in the Master
Fee Schedule, but will be moved to the
Community Services Guide in the next budget
cycle
•Resolution change will allow greater discretion
for Parks and Recreation to manage program
demand
73
Parks and Recreation Fees
Drop in per admission fee $2 to $6
Admission Passes (1 month to 4 months – individual and family)$45 to $270
Pool Rentals – Per lane per hour $16 to $60
Timing System Set up, Operation and Takedown Per Hour $55
Aquatic Events – Per day per event additional fee $250 to $1,000
Classes & Programs – per class fee $5 to $80
Specialty Programs – Birthday Packages $200 to $300
74
Other Fee Changes
•New Fee for Easement Document Processing
and Recording - $115
•Increase in Street Light Energizing Fee
•Increase in Trash Collection Fees
•Deleting Fees that not used any more
•Decrease in fees that exceed Cost of Service
•Added fees that were adopted in current FY
75
Safety Training Center
1 Shooting Range - Half Day $ 312 - 524
1 Shooting Range - Full Day $ 678 - 1,102
2 Shooting Ranges - Half Day $ 401 - 645
2 Shooting Ranges - Full Day $ 763 - 1,239
Classroom - Half Day $ 296
Class Room - Full Day $ 528
Grinder - Half Day $ 236
Grinder - Full Day $ 418
Grinder/Residential Prop (No Fire Ops) - Half Day $ 327
Grinder/Residential Prop (No Fire Ops) - Full Day $ 599
Grinder/Commercial Prop (no Fire Ops) - Half Day $ 327
Grinder/Commercial Prop (no Fire Ops) - Full Day $ 599
Streetscape - Half Day $ 100
Streetscape - Full Day $ 145
76
FY 2013-14
PROGRAM OPTIONS
1. CalPERS Unfunded Liability
2.Village / Barrio Revitalization Funding
–$1.4 million transfer from General Fund to GCC
77
QUESTIONS
78
Council Action
Set Public Hearing for June 11, 2013
79
Open Space
•Actively pursuing city acquisition opportunities
–Review open space acquisitions on a quarterly basis
–Partner with willing sellers
–In preliminary discussions for a Prop. C committee
property
80
Community Gardens
Short term
•Working with Carlsbad Community Garden
Collaborative
–Calavera Hills Community Park property
–Will present options to City Council at July workshop
Long term
•Will consider broader approach based on needs
assessment findings
81
ALLOCATION 35,000,000$
Joint First Responders Training Facility 13,650,000$
Admin Training Facility 100,000$
Alga Norte Park Phase I 11,792,796$
Alga Norte Park Phase II 4,535,398$
Open Space Acquisiton and Trails 4,686,806$
Arroyo Vista Trail Extension 235,000$
Total 35,000,000$
Prop C
Allocation
82 82
Infrastructure Replacement Fund
•Funds the replacement of buildings and
facilities (non water or sewer)
•Annual contribution
–FY 2009-10 – $6.5 million
–FY 2010-11 – $7.2 million
–FY 2011-12 – $7.4 million
–FY 2012-13 – $7.5 million
–FY 2013-14 – $7.8 million
83
Alga Norte Park Operations
83
Full Year Partial Year
Operations & Maintenance:
Personnel 598,853$ 497,048$
M&O 479,475 397,964
Facility Maintenance 199,820 166,517
Park Maintenance 245,787 204,822
Total 1,523,935$ 1,266,351$