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HomeMy WebLinkAboutItem X Proposed Budget FY 2016-2017 06.27.16 Cover photos courtesy of: Clinton Ino, MPA Student (Cal State Long Beach) City of Seal Beach California FISCAL YEAR 2016-2017 BUDGET CITY COUNCIL Sandra Massa-Lavitt, Mayor Mike Varipapa, Mayor Pro Tem Ellery Deaton, Council Member Gary Miller, Council Member David Sloan, Council Member EXECUTIVE OFFICERS Jill R. Ingram, City Manager Craig A. Steele, City Attorney ADMINISTRATIVE PERSONNEL Joe Bailey, Marine Safety Chief Jim Basham, Director of Community Development/Interim Director of Public Works Victoria L. Beatley, Director of Finance/City Treasurer Patrick Gallegos, Assistant City Manager Robin L. Roberts, City Clerk Joseph Stilinovich, Chief of Police Prepared by Finance Department Victoria L. Beatley Director of Finance/City Treasurer TABLE OF CONTENTS FY 2016-2017 TABLE OF CONTENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i BUDGET MESSAGE Transmittal Letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 BUDGET SUMMARIES Organizational Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Position Allocation Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Ten Year Financial Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Summary of Revenues and Expenditures Charts of All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Summary of Revenues and Transfers In All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Summary of Expenditures and Transfer Out All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Operating Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 16 Total Sources and Uses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 REVENUE Revenue Summary by Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Analysis of Major Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 GENERAL FUND Fund Description . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Analysis of General Fund Unassigned Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Summary of Revenues and Expenditures Charts General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Revenue Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Expenditure Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 General Fund Transfer Out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 GENERAL GOVERNMENT City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 City Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 City Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Human Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 Legal Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 Risk Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 Non-Departmental . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Information Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 Special Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 Seal Beach Cable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 PUBLIC SAFETY Police - Emergency Services Bureau . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 Police - Field Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 Police - Support Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 Police - Detention Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 Police - Parking Enforcement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 Fire Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 West Comm JPA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 Police - Supplemental Law Enforcement Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 i TABLE OF CONTENTS FY 2016-2017 Police - Inmate Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 Asset Forfeiture - State . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 Asset Forfeiture - Federal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 Pension Obligation Bond - Debt Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 Fire Station Bond - Debt Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116 Police Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 COMMUNITY DEVELOPMENT Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 Building and Neighborhood Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127 Community Development Block Grant (CDBG) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 PUBLIC WORKS Mission Statement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135 Senior Bus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 Administration and Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138 Storm Drains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141 Street Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 Fleet Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149 Refuse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153 Building/Facility Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 Air Quality Improvement Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161 Park Improvement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164 Gas Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 Measure M2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 Parking In-lieu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 Traffic Impact AB1600 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 Citywide Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 COMMUNITY SERVICES Parks and Landscape Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179 Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 Sports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186 Park and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188 Tennis Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190 MARINE SAFETY Mission Statement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193 Aquatic Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196 Marine Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198 Beach and Pier Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201 SPECIAL ASSESSMENT DISTRICTS Street Lighting Assessment District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206 Community Facilities District - AD94-1 Redemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208 Community Facilities District - Landscape . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210 Community Facilities District - Heron Pointe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212 Community Facilities District - Pacific Gateway . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214 ii TABLE OF CONTENTS FY 2016-2017 Community Facilities District - Heron Pointe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 Community Facilities District - Pacific Gateway. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218 Community Facilities District - Heron Pointe 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220 Community Facilities District - Pacific Gateway 2016. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222 Community Facilities District - Heron Pointe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224 Community Facilities District - Pacific Gateway. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 226 PROPRIETARY FUNDS Water Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229 Water Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 234 Vehicle Replacement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236 Sewer Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239 Sewer Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242 CAPITAL PROJECTS FUND Capital Improvement Projects Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245 Capital Improvement Projects Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246 Capital Projects Fund 045 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248 SUCCESSOR AGENCY TO SB RDA Mission Statement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251 Retirement Fund - Riverfront Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252 Retirement Fund - Debt Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254 Retirement Obligation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256 APPENDIX Appropriations Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259 Long Term Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260 Description of Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262 Glossary of Terms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 266 iii THIS PAGE INTENTIONALLY LEFT BLANK iv June 27, 2016 To: Honorable Mayor and Members of the City Council From: Jill R. Ingram, City Manager Re: Fiscal Year 2016-2017 Budget Message I am pleased to present the proposed annual budget for Fiscal Year 2016-2017 for the City of Seal Beach. The City’s budget is balanced with General Fund operating revenues exceeding operating expenditures by $16,900 for Fiscal Year 2016-2017. The revenue budget has been prepared using the projected revenues for the last three fiscal years as a base. The base has been adjusted for known one-time events and then projected to increase or decrease based upon expected trends. The personnel services portion of the Fiscal Year 2016-2017 expenditure budget has been prepared by projecting wages and salaries by position at current levels and adjusted by a 2.0% estimate for the changes in CPI and merit increases for various positions. The maintenance and operations, and capital outlay/improvements portions of the Fiscal Year 2016-2017 expenditure budget have been prepared by using historical data to estimate costs, in addition to including estimates for new programs and projects. Fiscal Year 2016-2017 expenditures include amounts estimated for the previous year and incorporates known significant changes, such as increases in contract costs, where applicable. To better illustrate trends and changes, in virtually every section of the budget document, you will see a column indicating FY 2014-2015 actual operating results, followed by both the amended budget and estimated FY 2015-2016 year end amounts. The final column is the FY 2016-2017 proposed budget amounts. The program descriptions in each section of the budget generally include the mission statement, primary activities, and objectives of each respective program. In addition, 1 the program explanations provide detailed information about each of the budget line items to help the reader understand what constituents are receiving for their money, as well as, to assist City staff in charging items to the appropriate budget line item. It is crucial that the City continue to stay the course and maintain the present package of core services for our residents, businesses, and visitors, and protect all essential municipal services that contribute to the high quality of life in Seal Beach. As previously mentioned, the proposed budget is balanced and provides for the continuation of municipal services to residents, during a continued slow economic recovery, without the reduction in programs or services. The following is a list of key features provided in the Fiscal Year 2016-2017 budget: • To assist with fiscal management, the proposed budget offers a clear presentation of what is proposed to be funded, including funding sources and amounts. • To ensure that the “big picture” is understandable, the summary pages provide a snapshot of the City’s finances for general fund revenues of $29.9 million and expenditures of $29.9 million, excluding capital projects for FY 2016-2017 of $8.4 million. The General Fund balance is projected to be $27.7 million at June 30, 2016. This amount includes reserves and assigned fund balances of $16.7 million, leaving an unassigned fund balance of $11.0 million. • To ensure that the “details” are understandable, the budget is organized by operational departments; city attorney, city clerk, city manager, city council, community services, community development, finance, fire, human resources, marine safety, police, and public works. General Fund Budget Highlights The General Fund budget presented includes operating expenditures of $29.9 million and capital project expenditures of $8.4 million (includes a transfer to Tidelands of $2,680,000). The capital project expenditures are to be funded out of General Fund reserves with the exception of $50,000 for two projects: $30,000 City-wide Court Rehabilitation; and $20,000 for the Street Tree Planting Program. The revenues projected for the next year are conservatively estimated to reflect the current state of the economy. Total General Fund revenues are estimated at $29.9 million for Fiscal Year 2016-2017, with a $.3 million increase from the estimated FY 2015-2016 revenues. In Fiscal Year 2016-2017, the projected revenue increase is primarily due to improvements in property tax, transient occupancy tax, and licenses and permits. General Fund expenditures in the FY 2016-2017 budget are estimated to be $38.3 million. This amount includes transfers for capital projects in the amount of $8.4 million 2 for Fiscal Year 2016-2017. The current General Fund reserves are projected to be approximately $11.5 million at the end of Fiscal Year 2016-2017. Capital Improvement Plan The Capital Improvement Plan (CIP) is included as part of the proposed budget. This program identifies specific projects that are planned for construction in the City. Improvements to the water, sewer, buildings, streets, and other facilities are discussed in the CIP. During Fiscal Year 2016-2017, the Public Works department is expected to spend approximately $24.8 million. Of the $24.8 million, $12.8 million is being carried over from the FY 2015-2016 adopted budget and will be funded with reserves of fund balance. The CIP being funded out of the General Fund is $8.4 million (includes a transfer to Tidelands of $2.7 million), with $5.7 million funded out of reserves. Acknowledgment The Executive Management Team of the City deserves special recognition for their diligent efforts in developing realistic revenue and expenditure projections that continue to meet the needs of the community. The City extends a special thank you to the staff in the Finance Department for their commitment in completing the budget while simultaneously managing a growing number of significant projects. Their leadership, dedication, long hours, and necessary teamwork required to bring this budget to completion is greatly appreciated. Conclusion In summary, the budget incorporates funding recommendations from the professional City staff that are responsive to the City Council’s core priority of providing, and preserving, quality services to the residents of Seal Beach. The budget has been prepared with the City Council’s fiscal policies in mind and is based upon Federal, State, and City Council mandates. In that regard, we continue to be prudent and conservative in our approach to budgeting. We are strongly committed to our community and make every effort to achieve operational efficiencies and cost reductions without impacting quality of life. In 3 doing so we believe that our residents will continue to receive the same level of quality services they have come to expect. The staff and I welcome comments from both the City Council and the community on the spending plans for Fiscal Year 2016-2017. Respectfully submitted, Jill R. Ingram City Manager 4 Exercise Administrative Control Over All Departments Agenda Preparation Administrative Policies City Council Support Computer Network Administration Intergovernmental Relations Special Studies/Projects Policy Analysis Represents City in all legal matters Risk Management FINANCE Business Tax Employee Benefits Utility Billing/Cashiering Classification/Compensation Budget/Audit/Grants Accounts Payable/Payroll Debt Administration Treasury/Investments Engineering Successor Agency Administration Fleet Maintenance Beach Maintenance Water/Sewer Maintenance Capital Projects Storm Drains Planning Building Maintenance Building/Code Enforcement Street Maintenance Development Review Traffic and Transportation Community Development Block Grant Land Use and Coastal Issues General Plan and Code Beach/Pool Safety Youth/Adult Class Activity Jr. Lifeguard Program Special Event Permitting Sports League/Events POLICE SERVICES CITY CLERK Traffic/Patrol/Detective Services Records Management Parking Control Election Management Detention Center Orange County Fire Authority DEVELOPMENT COMMUNITY Personnel Recruitment COMMUNITY SERVICES PUBLIC WORKS MARINE SAFETY FIRE SERVICES Financial Services/Reporting City of Seal Beach CITIZENS OF SEAL BEACH MAYOR AND CITY COUNCIL HUMAN RESOURCES Organizational Chart CITY MANAGER CITY ATTORNEY 5 TEN YEAR FINANCIAL TREND FY 2016-2017 City of Seal Beach Ten Year Financial Trend Indicators $20,000,000 $22,000,000 $24,000,000 $26,000,000 $28,000,000 $30,000,000 $32,000,000 $34,000,000 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 23,000 23,500 24,000 24,500 25,000 25,500 26,000 26,500 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 0 1,000,000,000 2,000,000,000 3,000,000,000 4,000,000,000 5,000,000,000 6,000,000,000 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 Assessed Valuations Population General Fund Operating Budget 10 TEN - YEAR FINANCIAL TREND FY 2016-2017 Fiscal Year Population General Fund Operating Budget General Fund Per Capita *Total City Budget Total Budget Per Capita 2007-08 25,962 24,121,346$ 929$ 73,510,238$ 2,831$ 2008-09 25,986 24,932,592 959 50,274,553 1,935 2009-10 25,913 24,503,600 946 85,353,300 3,294 2010-11 26,010 28,187,300 1,084 60,049,440 2,309 2011-12 24,215 26,030,600 1,075 60,662,300 2,505 2012-13 24,354 27,643,485 1,135 62,090,223 2,549 2013-14 24,487 32,652,000 1,333 63,462,440 2,592 2014-15 24,591 31,892,100 1,297 64,975,800 2,642 2015-16 24,684 29,831,800 1,209 74,030,000 2,999 2016-17 25,078 29,917,900 1,193 85,967,600 3,428 * Includes Adopted Operating, Capital Improvement and Debt for all funds of the City. Source (Population): Department of Finance City of Seal Beach Ten Year Financial Trend Indicators 11 THIS PAGE INTENTIONALLY LEFT BLANK 12 Summary of Revenues and Expenditures All Funds 47% 21% 3% 11% 18% General Fund - $29,934,800 Special Revenue Funds - $13,265,700 Successor Agency Funds - $1,761,800 Proprietary Funds - $7,487,000 Capital Projects Fund - $11,596,500 Projected Summary of Revenues and Transfers In FY 2016-2017 - $64,045,800 45% 16% 1% 25% 13% General Fund - $38,270,800 Special Revenue Funds - $13,349,600 Successor Agency Funds - $1,230,300 Proprietary Funds - $21,520,400 Capital Projects Fund - $11,596,500 Projected Summary of Expenditures and Transfers Out FY 2016-2017 - $85,967,600 13 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Projected Description Actual Budget Estimated Budget Total General Fund 29,106,232$ 29,880,000$ 29,650,600$ 29,934,800$ Special Revenue Funds 002 Street Lighting Assessment District 182,195$ 194,500$ 194,500$ 185,100$ 004 Special Project 330,886 83,000 122,300 100,500 009 Supplemental Law Enforcement 116,179 100,300 110,500 100,300 010 Detention Facility 10,953 10,000 10,100 10,000 011 Asset Forfeiture - State 27 - 1,600 - 012 Air Quality Improvement 30,531 30,000 30,000 30,000 013 Asset Forfeiture - Federal - 300,000 75,000 150,000 016 Park Improvement 20,267 200 10,600 300 027 Pension Obligation Debt Service 1,141,248 1,177,900 1,181,400 1,221,700 028 Fire Station Debt Service 565,982 579,700 550,500 535,000 034 Tidelands Beach 2,596,409 3,130,100 2,105,400 5,548,600 040 State Gas Tax 750,140 572,700 577,000 649,500 042 Measure M2 402,071 453,800 458,000 456,000 048 Parking In-lieu 11,500 - 30,000 - 049 Traffic Impact 8,020 3,800 9,400 219,500 050 Seal Beach Cable 117,180 92,000 92,000 92,000 072 Community Development Block Grant 180,000 180,000 182,409 180,000 075 Police Grants 85,298 318,000 319,500 10,000 077 Prop 1B 318,000 - - - 080 Citywide Grants 478,633 1,636,700 1,086,700 2,861,000 101 Ad 94-1 Redemption Fund 101 16,609 151,600 5,840 - 201 CFD 2002-02 SBB/Lampson Landscape 164,772 142,700 179,500 142,700 202 CFD 2002-01 Heron Pointe 288,497 204,000 135,200 - 203 CFD Pacific Gateway Bonds 563,789 500,200 332,900 - 204 CFD Heron Pointe Admin Exp 25,471 25,300 25,400 - 205 CFD No. 2005-01 Pacific Gateway 74,988 76,200 65,300 - 206 CFD Heron Pointe Refunding 2015 - - 106,000 244,900 207 CFD Pacific Gateway Refunding 2016 - - 230,800 478,600 208 CFD Heron Pointe 2015 Admin Exp - - - 25,000 209 CFD Pacific Gateway 2016 Lnd/Admin - - 213,384 25,000 Total Special Revenues Funds 8,479,645$ 9,962,700$ 8,441,233$ 13,265,700$ Capital Projects 4,577,487$ 10,574,897$ 2,289,397$ 11,596,500$ Proprietary Funds 017 Water Operations 3,216,901$ 3,419,600$ 3,450,100$ 3,303,700$ 019 Water Capital 1,550,053 1,401,600 1,438,100 1,410,000 021 Vehicle Replacement 324,052 310,000 310,000 310,000 043 Sewer Operations 765,064 735,300 740,000 735,300 044 Sewer Capital 2,044,705 1,722,800 1,770,000 1,728,000 Total Enterprise Funds 7,900,775$ 7,589,300$ 7,708,200$ 7,487,000$ Successor Agency Funds 300 Retirement Fund Riverfront -$ -$ -$ -$ 302 Retirement Fund Debt Service 719,204 775,400 775,400 767,300 303 Retirement Fund Tax Increment - - - - 304 Retirement Obligation Fund 1,084,285 1,314,000 1,202,700 994,500 Total Successor Agency 1,803,489$ 2,089,400$ 1,978,100$ 1,761,800$ Total Revenues All Funds 51,867,628$ 60,096,297$ 50,067,530$ 64,045,800$ City of Seal Beach Summary of Revenues and Transfers In All Funds 14 Summary of Expenditures and Transfers Out All Funds 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Description Actual Budget Estimated Budget Total General Fund 31,509,884$ 37,627,323$ 30,936,201$ 38,270,800$ Special Expenditure Funds 002 Street Lighting Assessment District 182,195$ 194,500$ 194,500$ 185,100$ 004 Special Projects 119,982 142,992 312,700 100,000 009 Supplemental Law Enforcement Srvc 111,379 121,200 118,200 116,200 010 Detention Center 3,366 15,000 5,500 15,000 011 Asset Forfeiture (State)- 4,800 - 4,800 012 Air Quality Improvement 30,423 30,000 30,000 30,000 013 Asset Forfeiture (Federal)67,115 304,000 142,800 124,300 016 Park Improvement - 10,000 - - 027 Pension Obligation Bond 1,137,298 1,177,900 1,177,900 1,221,700 028 Fire Station Bond 566,018 579,700 579,700 535,000 034 Tidelands Beach 2,508,522 3,300,228 2,109,200 5,548,600 040 Gas Tax 801,876 1,002,000 402,000 1,132,000 042 Measure M2 417,378 575,000 500,000 1,050,000 048 Parking In-Lieu (3,142) - - - 049 Traffic Impact - 350,000 210,000 330,000 050 Seal Beach Cable 91,565 300,000 81,000 294,000 070 Roberti-Z'Berg-Harris - - - - 072 Community Development Block Grant 180,000 180,000 180,000 180,000 073 Grants - - - - 075 Police Grants 92,404 293,300 87,100 179,000 077 Prop 1B - - - - 080 Citywide Grants 1,033,047 743,000 - 974,000 101 AD 94-1 Rdmtn F 135,848 137,900 136,500 - 201 CFD Landscape 617,669 168,000 168,000 191,200 202 CFD Heron Pointe 234,760 347,200 593,427 - 203 CFD Pacific Gateway 560,114 716,400 1,155,197 - 204 Heron Pointe CFD Admin 19,065 19,000 85,046 - 205 CFD Pacific Gateway/Landscape Admin 62,136 293,700 297,084 - 206 CFD Heron Pointe - - - 294,000 207 CFD Pacific Gateway 2016 - - - 587,400 208 Heron Pointe CFD Admin - - - 19,000 209 CFD Pacific Gateway/Landscape Admin - - - 238,300 Total Special Expenditure Funds 8,969,019$ 11,005,820$ 8,565,854$ 13,349,600$ 045 Capital Project Fund 4,649,480$ 10,574,897$ 2,289,397$ 11,596,500$ Proprietary Funds 017 Water Operations 3,861,127$ 4,522,200$ 4,120,800$ 4,624,400$ 019 Water Capital 643,257 5,236,110 997,600 12,337,600 021 Vehicle Replacement 199,229 815,400 615,400 1,226,000 043 Sewer Operations 872,499 1,023,750 893,300 1,213,300 044 Sewer Capital 842,727 2,969,865 1,582,500 2,119,100 Total Proprietary Funds 6,418,840$ 14,567,325$ 8,209,600$ 21,520,400$ Successor Agency of Redevelopment Agency Funds 300 Retirement Fund - Riverfront 698,165$ -$ -$ -$ 302 Retirement Fund - Debt Service Fund 195,832 230,400 230,400 192,300 304 Retirement Obligation Fund 1,180,196 1,317,100 859,382 1,038,000 Total Successor Agency of RDA Funds 2,074,193$ 1,547,500$ 1,089,782$ 1,230,300$ Total Expenditures All Funds 53,621,416$ 75,322,865$ 51,090,834$ 85,967,600$ 15 OPERATING TRANSFERS FY 2016-2017 Account Transfer Transfer Fund Name Number In Out Purpose Capital Improvement Project 045-000-31500 11,596,500 Capital Projects General 001-080-47000 5,672,900 Various CIP projects Tidelands 034-863-47000 2,680,000 Various CIP projects Gas Tax 040-090-47000 730,000 Various CIP projects Measure M2 042-099-47000 1,050,000 Various CIP projects Traffic Impact 049-333-47000 140,000 ST1207 SB Comprehensive Prk Mgm Seal Beach Cable 050-019-47000 219,000 BG1402 SBTV3 Control Room Citywide Grants 080-361-47000 974,000 Various CIP projects CFD Landscape 209-450-47000 130,600 ST1509 Wesminster Median Improv. TOTAL:11,596,500 11,596,500 General 001-000-31502 640,000 Overhead and Admin Costs Gas Tax 040-090-47002 400,000 Overhead for street maintenance Traffic Impact AB1600 049-333-47002 190,000 Senior Bus and Long Beach Transit CFD #2002-02 201-450-47002 13,000 Admin costs transfer to GF 001 CFD #2002-01 Heron Pointe 208-460-47002 11,000 Admin costs transfer to GF 001 CFD #2005-01 Pacific Tax B 209-470-47002 15,000 Admin costs transfer to GF 001 CFD #2005-01 Pacific Tax A 209-480-47002 11,000 Admin costs transfer to GF 001 TOTAL:640,000 640,000 General 001-000-31662 324,500 Overhead Water 017-900-44050 324,500 Overhead transfer to GF 001 TOTAL:324,500 324,500 General 001-000-31660 54,000 Overhead Sewer 043-925-44050 54,000 Overhead transfer to GF 001 TOTAL:54,000 54,000 General 001-080-47000 2,680,000 Tidelands Transfer In - CIP 034-000-31500 2,680,000 Tidelands CIP TOTAL:2,680,000 2,680,000 General 001-080-47002 2,663,800 Street Lighting District 002-000-31502 42,700 Street Lighting District Pension Obligation Bond 027-000-31502 1,221,700 Pension Obligation Bond Fire Station Bond D/S 028-000-31502 535,000 Fire Station Bond Tidelands Transfer In - Operation 034-000-31502 864,400 Tidelands TOTAL:2,663,800 2,663,800 Vehicle Replacement 021-000-31502 310,000 Vehicle Replacement General 001-080-47010 310,000 General Fund TOTAL:310,000 310,000 Retirement Fund - Debt Service 302-000-31502 767,300 SA Debt Service Retirement Obligation 304-081-47002 767,300 Transfer to 302 for debt service pmt TOTAL:767,300 767,300 Tidelands 034-000-31502 737,000 Vehicle Replacement Transfer Out 021-980-47002 737,000 Transfer to 034 vehicles purchase TOTAL:737,000 737,000 Transfer In: 001-000-31502 640,000 Overhead and Admin Costs 001-000-31660 54,000 Overhead 001-000-31662 324,500 Overhead Transfer Out: 001-080-47000 5,672,900 Various CIP Projects 001-080-47002 42,700 Street Lighting District 001-080-47002 1,221,700 Pension Obligation Bond 001-080-47002 535,000 Fire Station Bond 001-080-47002 864,400 Tidelands 001-080-47010 310,000 Vehicle Replacement TOTAL GENERAL FUND TRANSFERS 1,018,500$ 8,646,700$ SUMMARY GENERAL FUND TOTAL TRANSFERS: 16 TOTAL SOURCES & USES AND FUND BALANCE FY 2016-2017 7/1/2016 ESTIMATED ESTIMATED BEGINNING TRANSFERS TOTAL OPERATING TRANSFERS TOTAL ENDING FUND FUND BALANCE REVENUE IN SOURCES EXPENDITURE OUT USES BALANCE GENERAL FUND General Fund 27,685,770$ 28,916,300$ 1,018,500$ 57,620,570$ 26,944,100$ 11,326,700$ 38,270,800$ 19,349,770$ SPECIAL REVENUE FUNDS Street Lighting District - 142,400 42,700 185,100 185,100 - 185,100 - Special Project 699,020 100,500 - 799,520 100,000 - 100,000 699,520 Supplemental Law Enforcement 22,013 100,300 - 122,313 116,200 - 116,200 6,113 Detention Facility 13,575 10,000 - 23,575 15,000 - 15,000 8,575 Asset Forfeiture 8,440 - - 8,440 4,800 - 4,800 3,640 Air Quality Improvement Program 8,012 30,000 - 38,012 30,000 - 30,000 8,012 Federal Asset Forfeiture (134,890) 150,000 - 15,110 124,300 - 124,300 (109,190) Park Improvement 59,041 300 - 59,341 - - 59,341 Pension Obligation D/S 99,307 - 1,221,700 1,321,007 1,221,700 - 1,221,700 99,307 Fire Station Debt Service 597,355 - 535,000 1,132,355 535,000 - 535,000 597,355 Tidelands - 1,267,200 4,281,400 5,548,600 2,868,600 2,680,000 5,548,600 - Gas Tax 892,700 649,500 - 1,542,200 2,000 1,130,000 1,132,000 410,200 Measure M2 823,952 456,000 - 1,279,952 - 1,050,000 1,050,000 229,952 Capital Project - - 11,596,500 11,596,500 11,596,500 - 11,596,500 - Parking In-lieu 167,021 - - 167,021 - - - 167,021 Traffic Impact AB1600 458,999 219,500 - 678,499 - 330,000 330,000 348,499 Seal Beach Cable 397,064 92,000 - 489,064 75,000 219,000 294,000 195,064 CDBG - 180,000 - 180,000 180,000 - 180,000 - Police Grants 177,073 10,000 - 187,073 179,000 - 179,000 8,073 Citywide Grants 679,276 2,861,000 - 3,540,276 - 974,000 974,000 2,566,276 Ad 94-1 Redemption - - - - - - - - CFD Landscape Maint 2002-01 105,042 142,700 - 247,742 178,200 13,000 191,200 56,542 CFD Heron Pointe 2002-01 - - - - - - - - CFD Pacific Gateway Bonds - - - - - - - - CFD Heron Pointe Admn Exp - - - - - - - - CFD Pacific Gtewy Landscpe/Adm - - - - - - - - CFD Heron Pointe - Refund 2015 106,000 244,900 - 350,900 294,000 - 294,000 56,900 CFD Pacific Gtewy - Refund 2016 230,800 478,600 - 709,400 587,400 - 587,400 122,000 CFD Heron Pt - 2015 Admn Exp - 25,000 - 25,000 8,000 11,000 19,000 6,000 CFD Pac. Gtewy - 2016 Land/Admn 213,384 25,000 - 238,384 81,700 156,600 238,300 84 PROPRIETARY FUND Water Operations 3,326,126 3,303,700 - 6,629,826 4,299,900 324,500 4,624,400 2,005,426 Water Capital 20,573,754 1,410,000 - 21,983,754 12,337,600 - 12,337,600 9,646,154 Vehicle Replacement 2,500,105 - 310,000 2,810,105 489,000 737,000 1,226,000 1,584,105 Sewer Operations 906,638 735,300 - 1,641,938 1,159,300 54,000 1,213,300 428,638 Sewer Capital 21,919,111 1,728,000 - 23,647,111 2,119,100 - 2,119,100 21,528,011 SUCCESSOR AGENCY Retirement Fund - Riverfront 60,861 - - 60,861 - - - 60,861 Retirement Fund - Debt Service (2,421,134) - 767,300 (1,653,834) 192,300 - 192,300 (1,846,134) Retirement Obligation 43,500 994,500 - 1,038,000 270,700 767,300 1,038,000 - TOTAL ALL FUNDS 80,217,915$ 44,272,700$ 19,773,100$ 144,263,715$ 66,194,500$ 19,773,100$ 85,967,600$ 58,296,115$ 17 THIS PAGE INTENTIONALLY LEFT BLANK 18 REVENUE SUMMARY BY FUND FY 2016-2017 2015-2016 2016-2017 Revenue 2014-2015 Amended 2015-2016 Projected Source Actual Budget Estimated Budget GENERAL FUND - 001 Taxes and Assessments: Property Tax 001-000-30001 Property Taxes Secured 6,268,317$ 6,639,000$ 6,732,200$ 6,961,100$ 001-000-30002 Property Taxes Unsecured 243,645 239,500 239,500 240,000 001-000-30003 Homeowners Exemption 47,067 50,000 46,800 47,000 001-000-30004 Secured/Unsecured Prior Year 54,360 100,000 55,000 55,000 001-000-30005 Property Tax - Other 454,594 300,000 343,200 350,800 001-000-30006 Supplemental Tax Secure/Unsecure 180,689 141,100 150,000 150,000 001-000-30009 Prop. Tax-In Lieu VLF 2,342,404 2,236,000 2,450,000 2,500,000 001-000-30013 Property Tax Transfers 107,757 125,000 120,000 120,000 Total Property Tax 9,698,833$ 9,830,600$ 10,136,700$ 10,423,900$ Sales Tax 001-000-30016 Sales/Use Tax 3,111,094$ 3,350,300$ 3,991,000$ 4,250,100$ 001-000-30017 Sales Tax "Back-Fill"862,853 1,116,700 215,300 - 001-000-30023 Public Safety Sales Tax 272,132 270,000 270,000 270,000 Total Sales Tax 4,246,079$ 4,737,000$ 4,476,300$ 4,520,100$ Utility Users Tax 001-000-30015 Utility Users Tax 4,646,434$ 4,900,000$ 4,450,000$ 4,500,000$ Total Utility Users Tax 4,646,434$ 4,900,000$ 4,450,000$ 4,500,000$ Transient Occupancy Tax 001-000-30014 Transient Occupancy Tax 1,525,723$ 1,252,500$ 1,525,000$ 1,550,000$ Total Transient Occupancy Tax 1,525,723$ 1,252,500$ 1,525,000$ 1,550,000$ Franchise Fees 001-000-30100 Electric Franchise Fees 278,048$ 275,400$ 282,000$ 287,600$ 001-000-30110 Natural Gas Franchise Fees 50,102 50,000 40,100 50,000 001-000-30120 Pipeline Franchise Fees 147,169 180,000 150,000 150,000 001-000-30130 Cable TV Franchise Fees 481,499 510,500 500,000 500,000 001-000-30140 Refuse Franchise Fees 206,777 331,500 207,000 207,000 Total Franchise Fees 1,163,595$ 1,347,400$ 1,179,100$ 1,194,600$ Other Taxes 001-000-30011 Excise Tax 385$ 500$ 500$ 500$ 001-000-30012 Barrel Tax 344,404 350,000 250,000 200,000 Total Other Taxes 344,789$ 350,500$ 250,500$ 200,500$ Total Taxes and Assessments 21,625,453$ 22,418,000$ 22,017,600$ 22,389,100$ Licenses and Permits: 001-000-30200 Animal License 28,761$ 20,000$ 20,400$ 25,000$ 001-000-30210 Building Permits 310,162 280,000 300,000 300,000 001-000-30215 Business Licenses 548,649 561,000 550,000 561,100 001-000-30220 Contractor Licenses 162,284 125,000 160,000 160,000 001-000-30230 Electrical Permits 33,252 28,000 28,000 25,000 001-000-30235 Film Location Permits 1,620 5,000 5,000 5,000 001-000-30240 Oil Production Licenses 14,220 15,000 14,000 14,000 001-000-30245 Parking Permits 184,371 200,000 200,000 200,000 001-000-30250 Other Permits 15,560 14,000 25,000 20,000 001-000-30255 Plumbing Permits 20,758 18,000 23,000 20,000 001-000-30256 Issuance Permits 55,331 50,000 55,000 55,000 001-000-30270 Arbor Park Dog License 220 400 - - Total Licenses and Permits 1,375,188$ 1,316,400$ 1,380,400$ 1,385,100$ Account Number 19 REVENUE SUMMARY BY FUND FY 2016-2017 2015-2016 2016-2017 Revenue 2014-2015 Amended 2015-2016 Projected Source Actual Budget Estimated Budget Account Number Intergovernmental: 001-000-30500 Motor Vehicle In-lieu 10,659$ 13,000$ 10,000$ 10,000$ 001-000-30841 Inmate Fee - Other Agency 2,615 5,000 3,000 3,000 001-000-30950 SB90 Mandates Reimb.8,823 - - - 001-000-30975 Grant Reimbursement 6,977 - 38,100 - 001-000-30980 Other Agency Reimbursements 263,210 6,100 3,000 5,800 001-000-30981 POST Reimbursement 6,078 20,000 10,000 22,000 001-016-30990 Senior Bus Program - OCTA 71,880 65,000 65,000 65,000 Total Intergovernmental 370,242$ 109,100$ 129,100$ 105,800$ Charges for Services: 001-000-30430 Parking Meters 111,335$ 100,000$ 110,000$ 110,000$ 001-000-30620 Rec/Lap Swim Passes 39,972 45,700 40,000 40,000 001-000-30630 Swimming Lessons 53,570 52,000 53,500 53,500 001-000-30640 Recreation Service Charges 2,483 4,000 2,500 2,500 001-000-30665 Swimming Pool Rentals 7,283 6,000 7,300 7,300 001-000-30670 Recreation Program Insurance 450 4,000 - - 001-000-30690 Recreation Cleaning Fees 7,214 8,000 8,000 8,000 001-000-30700 Reimb. For Miscellaneous Services 69,573 100,000 75,000 75,000 001-000-30800 Alarm Fees 34,682 40,000 35,000 35,000 001-000-30810 Election Fees 175 - - 200 001-000-30815 Inspection Fees - - 100 - 001-000-30820 Planning Fees 25,879 12,500 35,000 15,000 001-000-30825 Plan Check Fees 116,095 110,000 115,000 120,000 001-000-30835 Film Location Fees 3,350 - 8,500 4,000 001-000-30837 Transportation Permit Fees 3,872 2,500 2,500 2,500 001-000-30842 Inmate Self Pay 339,043 320,000 350,000 320,000 001-000-30843 Booking Fees 6,002 5,000 5,000 6,000 001-000-30870 Traffic Impact Fees 433 5,000 500 29,700 001-000-30872 Environmental Fees - 2,000 - 2,000 001-000-30873 Engineering Inspection Fees 38,258 30,000 30,000 30,000 001-000-30900 Bus Shelter Advertising 46,803 69,200 50,000 50,000 001-000-30935 Returned Check Fee 700 700 700 700 001-000-30945 Sale Printed Material 9,496 14,000 10,000 10,000 001-000-30946 Sale Printed Material - CIP only 5,279 5,000 5,000 5,000 001-000-30955 Special Events 6,686 6,000 6,000 6,000 001-000-30961 Admin Fee - Constr/Demo 18,684 20,000 15,000 20,000 001-000-30992 Charging Station Revenues 2,278 2,000 2,500 2,200 001-016-30993 Senior Nutrition Transportation 6,168 8,700 8,700 8,700 001-016-30994 Senior Transport - Thurs. Shop 20,487 18,000 18,000 18,000 001-022-30701 Subpoena Fees 1,650 - - - 001-023-30946 Traffic Report - electronic 4,510 5,000 5,000 5,000 001-030-30313 Plan Check Code Compliance - - 15,000 15,000 001-030-30314 Plan Check Energy Code Compliance - - 15,000 15,000 001-030-30316 Plan Review Soils and Geotechnical - - 1,500 1,500 001-031-30311 Administrative Citation 4,000 1,500 500 1,500 001-031-30874 Special Services Fee 10,580 7,000 10,000 10,000 001-042-30801 DPW Permit Application Fees 1,943 - 4,000 4,000 001-042-30815 Engineering Inspection Fee - - 500 500 001-042-30825 Engineering Plan Check - - 4,000 4,000 001-042-30873 Engineering Permit Fee - - 1,000 1,000 001-044-30720 Street Sweeping Svcs 44,921 54,000 45,000 45,000 001-049-30730 Tree Trimming Services 37,902 38,600 38,600 38,600 001-051-30740 Refuse Svcs 1,181,605 1,217,500 1,217,500 1,234,900 001-070-30703 Reimb. For Special Events - - 2,000 - 001-071-30641 Youth Sports - - - 11,400 001-071-30650 Sport Fees 17,898 19,000 19,000 19,000 20 REVENUE SUMMARY BY FUND FY 2016-2017 2015-2016 2016-2017 Revenue 2014-2015 Amended 2015-2016 Projected Source Actual Budget Estimated Budget Account Number 001-072-30600 Recreation Facilities Rent 127,072 135,000 135,000 137,700 001-072-30610 Leisure Program Fees 280,023 350,000 350,000 331,600 001-074-30645 Tennis Center Services 208,369 289,000 289,000 294,900 001-074-30646 Pro Shop Sales 2,123 25,000 25,000 7,000 Total Charges for Services 2,898,846$ 3,131,900$ 3,171,400$ 3,158,900$ Fines and Forfeitures: 001-000-30310 Municipal Code Violations 1,379$ 2,000$ 2,000$ 2,000$ 001-000-30315 Parking Citations 983,793 865,000 865,000 900,000 001-000-30325 Vehicle Code Violations 129,122 204,000 160,000 160,000 001-000-30963 Unclaimed Property 843 2,200 1,000 2,200 Total Fines and Forfeitures 1,115,137$ 1,073,200$ 1,028,000$ 1,064,200$ Use of Money and Property: 001-000-30420 Interest on Investments 188,398$ 275,000$ 275,000$ 275,000$ 001-000-30421 Other interest income 11,098 - 10,000 - 001-000-30423 Unrealized Gain/Loss on Invest 45,848 - - - 001-000-30455 Rental of Property 96,540 105,000 35,000 30,000 001-000-30457 Rental of Telecomm. Property 288,618 265,800 290,000 290,000 001-043-30455 Rental of Property - Ironwood 28,500 36,000 36,000 36,000 Total Use of Money and Property 659,002$ 681,800$ 646,000$ 631,000$ Other Revenues: 001-000-30300 DUI Cost Recovery -$ 1,000$ -$ -$ 001-000-30400 Commissions 52 - - - 001-000-30435 Fuel Royalties 21,493 54,000 50,000 20,000 001-000-30910 Cash Over/Short 83 - - - 001-000-30920 Damaged Property 25,539 - - - 001-000-30940 Sale of Surplus Property 10,030 10,000 10,000 10,000 001-000-30960 Miscellaneous Revenue 19,624 60,000 85,000 50,000 001-000-30964 Unclaimed Refund Checks - - 2,000 - 001-000-30971 Settlement/Court Judgement - - 1,800 - 001-000-31660 Sewer Overhead 54,000 54,000 54,000 54,000 001-000-31662 Water Overhead 324,500 324,500 324,500 324,500 001-019-30977 Prior Year Revenues 69,300 - 71,300 82,100 001-021-30960 Miscellaneous Revenue 2,400 - 21,200 - 001-022-30300 DUI Cost Recovery - - 1,000 1,000 001-022-30701 Subpoena Fee - 1,000 2,000 1,000 001-023-30312 Citation Sign Off 80 100 200 100 001-023-30947 Vehicle Release 18,765 15,000 18,000 18,000 001-023-30977 Prior Year Revenues 9,839 - - - 001-050-30977 Prior Year Revenues 220 - - - 001-070-30962 Donation- 5k/10k 9,000 - - - 001-073-30977 Prior Year Revenues - - 7,100 - 001-080-30977 Prior Year Revenues 75,781 - - - Total Other Revenues:640,706$ 519,600$ 648,100$ 560,700$ Transfers: 001-000-31500 Transfers In From Other Funds 421,658$ 630,000$ 630,000$ -$ 001-000-31502 Transfers In - Operations - - - 640,000 Total Transfers 421,658$ 630,000$ 630,000$ 640,000$ Total General Fund Revenues 29,106,232$ 29,880,000$ 29,650,600$ 29,934,800$ 21 REVENUE SUMMARY BY FUND FY 2016-2017 2015-2016 2016-2017 Revenue 2014-2015 Amended 2015-2016 Projected Source Actual Budget Estimated Budget Account Number SPECIAL REVENUE FUNDS Street Lighting Assessment District - 002: 002-000-30001 Property Taxes Secured 141,266$ 143,000$ 143,000$ 141,700$ 002-000-30004 Secured/Unsecured Prior Year 427 1,000 500 500 002-000-30005 Property Tax Other 464 200 200 200 002-000-31500 Transfer In 40,038 50,300 50,800 - 002-000-31502 Transfer In - Operations - - - 42,700 Total Street Lighting 182,195$ 194,500$ 194,500$ 185,100$ Special Project - 004: 004-211-39500 Salon Meritage 24,268$ -$ -$ -$ 004-211-39501 Centennial 197,870 - - - 004-211-39502 State of the City 500 3,000 8,050 5,000 004-223-39501 BSCC Grant - PD - - 4,500 - 004-228-39500 5k/10k - Marine Safety 5,765 - - - 004-230-39500 Cottage Donations - - 7,750 - 004-231-39500 Plan Archival - Building 7,993 10,000 10,000 10,000 004-231-39501 General Plan - Building 49,249 40,000 48,000 45,000 004-231-39502 GIS - Building 35,515 30,000 35,000 35,000 004-231-39504 Technical Training - - 2,500 2,500 004-231-39505 Automation - - 3,000 3,000 004-244-39500 Benches - Pub. Works Yard 7,926 - 3,300 - 004-249-39500 Tree Replacement - Pub. Works Yard - - 200 - 004-270-39500 Scholarship - Recreation 1,800 - - - Total Special Project 330,886$ 83,000$ 122,300$ 100,500$ Supplemental Law Enforcement Services - 009: 009-000-30420 Interest On Investments 268$ 300$ 500$ 300$ 009-000-30977 Prior Year Revenues 23,412 - - - 009-000-39075 Grant Reimbursement 92,499 100,000 110,000 100,000 Total Supplemental Law Enforcement 116,179$ 100,300$ 110,500$ 100,300$ Detention Facility - 010: 010-000-30400 Commissary 10,847$ 10,000$ 10,000$ 10,000$ 010-000-30960 Other Revenue 106 - 100 - Total Detention Facility 10,953$ 10,000$ 10,100$ 10,000$ Asset Forfeiture Fund (State) - 011: 011-000-30420 Interest on Investments 27$ -$ -$ -$ 011-000-30990 Asset Forfeiture - - 1,600 - Total Asset Forfeiture 27$ -$ 1,600$ -$ Air Quality Improvement Program - 012: 012-000-30420 Interest on Investments 21$ -$ -$ -$ 012-000-35000 AB2766 Revenues 30,510 30,000 30,000 30,000 Total Air Quality Improvement 30,531$ 30,000$ 30,000$ 30,000$ Asset Forfeiture Fund (Fed) - 013: 013-000-30990 Asset Forfeiture -$ 300,000$ 75,000$ 150,000$ Total Asset Forfeiture -$ 300,000$ 75,000$ 150,000$ Park Improvement - 016: 016-000-30420 Interest on Investments 267$ 200$ 600$ 300$ 016-000-30865 Quimby Act Fees 20,000 - 10,000 - Total Park Improvement 20,267$ 200$ 10,600$ 300$ 22 REVENUE SUMMARY BY FUND FY 2016-2017 2015-2016 2016-2017 Revenue 2014-2015 Amended 2015-2016 Projected Source Actual Budget Estimated Budget Account Number Pension Obligation D/S - 027: 027-000-31500 Transfer In 1,141,248$ 1,177,900$ 1,181,400$ -$ 027-000-31502 Transfer In - Operations - - - 1,221,700 Total Pension Obligation 1,141,248$ 1,177,900$ 1,181,400$ 1,221,700$ Fire Station D/S - 028: 028-000-31500 Transfer In 565,982$ 579,700$ 550,500$ -$ 028-000-31502 Transfer In - Operations - - - 535,000 Total Fire Station 565,982$ 579,700$ 550,500$ 535,000$ Tidelands Beach - 034: 034-000-30425 Off-Street Parking 604,064$ 709,500$ 715,000$ 709,500$ 034-000-30630 Swimming Lessons 90 15,000 - - 034-000-30700 Reimb Miscellaneous Services 9,074 11,000 11,000 10,000 034-000-30835 Film Location Fees - - 300 - 034-000-30959 Adopt A Highway 6,250 - 3,100 - 034-000-30962 Donated Revenue - 4,600 - - 034-000-30980 Other Agency Revenue 97,339 100,000 100,000 100,000 034-000-31500 Transfer In - CIP 1,412,040 1,905,000 776,000 2,680,000 034-000-31502 Transfer In - Operations - - - 1,601,400 034-000-31600 Landing Fees 163,203 160,000 160,000 160,000 034-000-31700 Junior Lifeguard Fees 199,278 225,000 225,000 182,700 034-072-30610 Leisure Program Fees 65,581 - 75,000 65,000 034-863-30455 Rental of Property 39,490 - 40,000 40,000 Total Tidelands Beach 2,596,409$ 3,130,100$ 2,105,400$ 5,548,600$ Gas Tax - 040: 040-000-30420 Interest on Investments 6,998$ 3,500$ 7,800$ 6,000$ 040-000-32499 Gas Tax 2103 275,214 129,000 129,000 189,100 040-000-32500 Gas Tax 2105 154,181 148,600 148,600 154,200 040-000-32525 Gas Tax 2106 103,201 81,400 81,400 80,100 040-000-32530 Gas Tax 2107 198,546 204,200 204,200 214,100 040-000-32535 Gas Tax 2107.5 12,000 6,000 6,000 6,000 Total Gas Tax 750,140$ 572,700$ 577,000$ 649,500$ Measure M2 - 042: 042-000-30420 Interest on Investments 7,774$ 3,800$ 8,000$ 6,000$ 042-000-33500 Local Fairshare 394,297 450,000 450,000 450,000 Total Measure M2 402,071$ 453,800$ 458,000$ 456,000$ Parking-In-Lieu - 048 048-000-30865 Parking-In-Lieu 11,500$ -$ 30,000$ -$ Total Parking In-Lieu 11,500$ -$ 30,000$ -$ Traffic Impact AB1600 049-000-30420 Interest on Investments 5,116$ 3,800$ 6,500$ 6,000$ 049-000-30976 Traffic Impact Fees AB1600 2,904 - 2,900 213,500 Total Measure M2 8,020$ 3,800$ 9,400$ 219,500$ Seal Beach Cable - 50: 050-000-30131 PEG Fees Publ Access, Edu, Gov 115,836$ 90,000$ 90,000$ 90,000$ 050-000-30420 Interest on Investments 1,344 2,000 2,000 2,000$ Total Seal Beach Cable 117,180$ 92,000$ 92,000$ 92,000$ 23 REVENUE SUMMARY BY FUND FY 2016-2017 2015-2016 2016-2017 Revenue 2014-2015 Amended 2015-2016 Projected Source Actual Budget Estimated Budget Account Number Community Development Block Grant (CDBG) - 072: 072-000-30988 Other Agency Revenue 180,000$ 180,000$ 182,409$ 180,000$ Total CDBG 180,000$ 180,000$ 182,409$ 180,000$ Police Grants - 075: 075-442-30975 Grant Reimb - BPV 801$ 5,000$ 6,500$ 5,000$ 075-460-30975 Grant Reimb - DUI Checkpoint 32,700 - - - 075-466-30975 BSCC Grant 4,282 13,000 13,000 5,000 075-467-30975 DUI -38 13,352 - - - 075-470-30975 OTS Step Grant 34,163 80,000 80,000 - 075-471-30975 OTS 15/16 - 80,000 80,000 - 075-472-30975 Grant Reimb - DUI - 140,000 140,000 - Total Police Grants 85,298$ 318,000$ 319,500$ 10,000$ Prop 1B - 077: 077-000-30980 Other Agency Revenue 318,000$ -$ -$ -$ Total Prop 1B 318,000$ -$ -$ -$ City Wide Grants - 080: 080-361-30975 Grant Reimb - OCTA 6,404$ 586,700$ 586,700$ 231,000$ 080-363-30975 Grant Reimb - ECP Tier 1 - OCTA - 50,000 - 30,000 080-364-30975 Grant Reimb - BCI - OCTA 472,229 1,000,000 500,000 2,600,000 Total City Wide Grants 478,633$ 1,636,700$ 1,086,700$ 2,861,000$ Ad 94-1 Redemption Fund - 101: 101-000-30001 Property Taxes Secured 16,442$ 150,000$ 100$ -$ 101-000-30004 Secured/Unsecure Prior Year - 1,300 100 - 101-000-30005 Property Tax Other 167 300 100 - 101-000-30420 Interest on Investments - - 100 - 101-000-30960 Miscellaneous - - 5,440 - Total Ad 94-1 Redemption Fund 16,609$ 151,600$ 5,840$ -$ CFD No. 2002-02 SB Blvd/Lampson Landscape - 201: 201-000-30001 Property Taxes Secured 161,583$ 140,200$ 177,000$ 140,200$ 201-000-30420 Interest on Investments 3,189 2,500 2,500 2,500$ Total CFD SB Blvd/Lampson Landscape 164,772$ 142,700$ 179,500$ 142,700$ CFD No 2002-01 Heron Pointe - 202: 202-000-30001 Property Taxes Secured 275,662$ 200,000$ 135,200$ -$ 202-000-30004 Secured/Unsecured Prior Year 11,184 1,200 - - 202-000-30005 Property Tax Other 1,029 2,200 - - 202-000-30420 Interest on Investments 622 600 - - Total CFD Heron Pointe 288,497$ 204,000$ 135,200$ -$ CFD Pacific Gateway Bonds - 203: 203-000-30001 Secured Property Tax 563,453$ 500,000$ 332,700$ -$ 203-000-30420 Interest on Investments 336 200 200 - Total Pacific Gateway Bonds 563,789$ 500,200$ 332,900$ -$ CFD Heron Pointe Admin Expense - 204: 204-000-30300 Administrative Expense Reimb 25,000$ 25,000$ 25,000$ -$ 204-000-30420 Interest On Investments 471 300 400 - Total Heron Pointe Admin Expense 25,471$ 25,300$ 25,400$ -$ 24 REVENUE SUMMARY BY FUND FY 2016-2017 2015-2016 2016-2017 Revenue 2014-2015 Amended 2015-2016 Projected Source Actual Budget Estimated Budget Account Number CFD No. 2005-01 Pacific Gateway - 205: 205-470-30001 Secured Property Tax 48,242$ 50,000$ 39,000$ -$ 205-470-30420 Interest On Investments 1,746 1,200 1,300 - 205-480-30300 Administrative Expense Reimb 25,000 25,000 25,000 - Total Pacific Gateway 74,988$ 76,200$ 65,300$ -$ CFD Heron Pointe Refunding 2015 - 206: 206-000-30001 Property Taxes Secured -$ -$ 102,000$ 244,900$ 206-000-30004 Secured/Unsecured Prior Year - - 1,200 - 206-000-30005 Property Tax Other - - 2,200 - 206-000-30302 Cost of Issuance Reimb - - 600 - Total CFD Heron Pointe -$ -$ 106,000$ 244,900$ CFD Pacific Gateway Refunding 2016 - 207: 207-000-30001 Secured Property Tax -$ -$ 230,800$ 478,600$ Total Pacific Gateway Bonds -$ -$ 230,800$ 478,600$ CFD Heron Pointe 2015 Admin Expense - 208: 208-000-30300 Administrative Expense Reimb -$ -$ -$ 25,000$ Total Heron Pointe Admin Expense -$ -$ -$ 25,000$ CFD Pacific Gateway 2016 Lnd/Admin- 209: 209-480-30300 Administrative Expense Reimb -$ -$ 213,384$ 25,000$ Total Pacific Gateway -$ -$ 213,384$ 25,000$ PROPRIETARY FUNDS Water Operations - 017: 017-000-30420 Interest on Investments 39,686$ 31,000$ 45,000$ 31,000$ 017-000-30960 Miscellaneous Revenue 799 1,000 1,200 1,000 017-000-30964 Unclaimed refund checks 343 - - - 017-000-30977 Prior Year Revenues - - 15,000 - 017-000-34000 Water Revenue 1,961,610 2,077,400 2,077,400 2,000,000 017-000-35000 Residential Water 1,046,952 1,138,500 1,138,500 1,100,000 017-000-35020 Commercial Water 54,275 64,700 64,700 64,700 017-000-35500 Water Turn On Fee 7,306 6,000 6,000 6,000 017-000-35510 Late Charge 38,364 36,500 36,500 36,500 017-000-35520 Door Tag Fee 1,470 1,000 1,700 1,000 017-000-35530 Water Meters - - 600 - 017-000-35590 Fire Service 64,096 62,500 62,500 62,500 017-000-35591 Fire Water Flow Test 2,000 1,000 1,000 1,000 Total Water Operations 3,216,901$ 3,419,600$ 3,450,100$ 3,303,700$ Water Capital - 019: 019-000-30420 Interest on Investments 28,039$ 18,500$ 45,000$ 25,000$ 019-000-35042 Water Connection Fee 6,004 5,000 15,000 5,000 019-000-37000 Water Capital Charge 1,373,924 1,378,100 1,378,100 1,380,000 019-000-37000 Reimbursement 142,086 - - - Total Water Capital 1,550,053$ 1,401,600$ 1,438,100$ 1,410,000$ Vehicle Replacement - 021: 021-000-30940 Sales of Surplus Property 14,052$ -$ -$ -$ 021-000-31500 Transfer In 310,000 310,000 310,000 - 021-000-31502 Transfer In - Operations - - - 310,000 Total Vehicle Replacement 324,052$ 310,000$ 310,000$ 310,000$ Sewer Operations - 043: 25 REVENUE SUMMARY BY FUND FY 2016-2017 2015-2016 2016-2017 Revenue 2014-2015 Amended 2015-2016 Projected Source Actual Budget Estimated Budget Account Number 043-000-30420 Interest on Investments 11,925$ 10,300$ 15,000$ 10,300$ 043-000-30725 F.O.G. Discharge Permit Fee 28,580 25,000 25,000 25,000 043-000-30946 Sale of Printed Material-CIP Only 275 - - - 043-000-30960 Misc. Revenues 114 - - - 043-000-30977 Prior Year Revenues 2,442 - - - 043-000-36000 Sewer Fees 721,728 700,000 700,000 700,000 Total Sewer Operations 765,064$ 735,300$ 740,000$ 735,300$ Sewer Capital - 044: 044-000-30420 Interest on Investments 29,931$ 17,800$ 35,000$ 23,000$ 044-000-35042 Sewer Connection Fee 5,819 5,000 35,000 5,000 044-000-37150 Sewer Capital Charge 2,008,955 1,700,000 1,700,000 1,700,000 Total Sewer Capital 2,044,705$ 1,722,800$ 1,770,000$ 1,728,000$ Retirement Fund Debt Service - 302: 302-000-31500 Transfers In 719,204$ 775,400$ 775,400$ -$ 302-000-31502 Transfers In - Operations - - - 767,300 Total Retirement Fund Debt Service 719,204$ 775,400$ 775,400$ 767,300$ Retirement Obligation Fund 304-000-30018 SA Tax Increment 1,084,135$ 1,314,000$ 1,202,700$ 994,500$ 304-000-30420 Interest On Investments 423 - - - 304-000-30423 Unrealized Gain/Loss on Invest.(273) - - - Total Retirement Obligation Fund 1,084,285$ 1,314,000$ 1,202,700$ 994,500$ Capital Project - 045: 045-000-31500 Transfer In -$ 10,574,897$ 2,289,397$ 11,596,500$ 045-000-31501 Sucessor Agency Project 4,577,487 - - - Total Capital Project 4,577,487$ 10,574,897$ 2,289,397$ 11,596,500$ Total Revenue of All Funds 51,867,628$ 60,096,297$ 50,067,530$ 64,045,800$ 26 Analysis of Major Revenues The total estimated revenues and transfers in from other funds for all City Funds for FY 2016-2017 is $64.4 million, of which $29.9 million is General Fund. General Fund revenues are not restricted and therefore can be used to fund the operating expenditures of the City such as fire services, police services, public works, recreation, and general government administration. The Special Revenue Funds, Capital Project Fund, Enterprise Funds, and Successor Agency Funds revenues are restricted and cannot be used for general operating expenditures. Analysis of Major General Fund Revenues Property Taxes Property Taxes account for 34.8% of FY 2016-2017 General Fund revenues. In 1978, the California voters adopted Proposition 13 that changed the definition of taxable value for all real property in the state. Proposition 13 defines the taxable value of real property as factored base year value or market value on lien date (January 1st), whichever is lower. The base year value of property acquired before March 1, 1975 is the 1975 assessed value and the base year value of property acquired on or after March 1, 1975 is usually the market value when the property was transferred and/or purchased. The factored base year value of properties that have not changed ownership since the prior January 1st is calculated by adding the value of any new construction and the Consumer Price Index (CPI) increase but no more than 2% per year. Included in Property Taxes, other than secured, are unsecured property taxes, supplemental assessments, homeowner’s exemption, property tax in-lieu of vehicle license fees, and property tax related to penalties and interest. Budget Assumptions – As the above information illustrates, property taxes continue to be a stable revenue source for the City. The projection for FY 2016-2017 shows an increase in expected revenue, but at a slower rate than 2015-2016. The reason for the increase is that in FY 2015-2016 additional property taxes were received as a result of the overall improvement in the Orange County real estate market. Property Tax Amount % change 2013/149,148,948 2014/159,698,8336.0% 2015/1610,136,7004.5% 2016/1710,423,9002.8% 8,500,000 9,000,000 9,500,000 10,000,000 10,500,000 2013/14 2014/15 2015/16 2016/17 Property Tax 27 Analysis of Major Revenues Utility Users Tax Utility Users Tax (UUT) accounts for 15.0% of FY 2016-2017 General Fund revenues. The Utility Users Tax rate is charged to customers of electric, natural gas, and telecommunications companies to raise revenue for general governmental purposes of the City. The Utility Users Tax rate, which was lowered by the voters in 2014, is currently 10% of the customer’s applicable monthly charges. Beginning in January 2016 retailers that sell pre-paid wireless plans are required to collect the UUT at the point of sale. The rate for pre-paid wireless is capped at 9%. The utility companies collect the tax and remit them to the City. Budget Assumptions – The chart above illustrates the Utility Users Tax revenues continue to be a relatively stable and predictable revenue source. The City has a senior citizen exemption program for the Utility Users Tax. For the current fiscal year the revenue is expected to increase due to the collection of UUT on pre-paid wireless plans. Sales and Use Tax Sales and Use Tax account for 15.1% of FY 2016-2017 General Fund revenues. The sales tax rate is 8.00% as of January 1, 2013. All goods sold within the City are subject to sales tax except non-prepared food and prescription drugs. The City receives 1% of all sales tax collected. Budgeted Sales Tax revenue for the City is projected to decrease in FY 2016-2017 because of continued sales declines in the petroleum products industry. Budget Assumptions – Estimated revenues for Sales and Use Tax for FY 2015-2016 and projections for FY 2016-2017 were provided by Hinderliter, de Llamas and Associates, a consulting firm that specializes Utility Users Tax Amount % change 2013/144,644,217 2014/154,646,4340.0% 2015/164,450,000-4.2% 2016/174,500,0001.1% 4,000,000 4,200,000 4,400,000 4,600,000 4,800,000 5,000,000 2013/14 2014/15 2015/16 2016/17 Utility Users Tax Sales Tax Amount % change 2013/144,742,859 2014/154,246,079-10.5% 2015/164,476,3005.4% 2016/174,520,1001.0% 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 2013/14 2014/15 2015/16 2016/17 Sales Tax 28 Analysis of Major Revenues in sales and use tax analysis based on sales tax information provided to them by the State of California Board of Equalization. Licenses and Permits Licenses and Permits account for 4.6% of FY 2016-2017 General Fund revenues. With an enforcement program that began in FY 2004-2005, this revenue source has become a significant source of funding to support General Fund activities A slight increase is projected in FY 2016-2017 due to a greater level of oversight and monitoring of Business Licenses issued in the City. Other Revenues Franchise Fees are imposed on various public utilities and account for 4.0% of FY 2016-2017 General Fund revenues. The franchise grants the public utilities the right to use public property for system infrastructure such as lines and pipes. It also grants exclusive rights to provide cable television within the City. Transient Occupancy Tax (TOT) (i.e. Hotel Occupancy Tax) accounts for 5.2% of FY 2016-2017 General Fund revenues. The approved rate for Transient Occupancy Tax is 12%. Charges for Services account for 10.6% of FY 2016-2017 General Fund revenues. Charges for services are used to recover costs of programs for specific end users. Programs provided through Community Services are typically subsidized by the General Fund to encourage participation. ANALYSIS OF SPECIAL REVENUE FUNDS MAJOR REVENUES State Gas Tax The State of California collects 27.8¢ per gallon for vehicle fuel which is allocated to the State, Counties and Cities. The City allocation is distributed based on population. Licenses and Permits Amount % change 2013/141,369,275 2014/151,375,1880.4% 2015/161,380,4000.4% 2016/171,385,1000.3% 500,000 750,000 1,000,000 1,250,000 1,500,000 2013/14 2014/15 2015/16 2016/17 Licenses and Permits 29 Analysis of Major Revenues Tidelands Beach Fund – Transfer In – General Fund Subsidy The Tidelands Beach Fund is required by the State of California and is used to account for all revenues derived from beach and pier operations in the City. Unfortunately the revenues generated at the beach and pier, such as beach parking revenues and property rental do not fully cover the cost of operations. As a result, the Tidelands Beach Fund is subsidized by the General Fund as illustrated in the following graph. Budget Assumptions - The General Fund Subsidy varies significantly from one year to the next, but the increase for 2016-2017 is primarily related to the Pier Utility Upgrade Project. Measure M2 The Measure M “Local Turnback” revenues are part of the ½ cent sales tax increase approved by voters November 6, 1990 which would provide transportation funding through 2011. In November 2006, voters approved the continuation of the ½ cent sales tax through 2041. These funds can only be expended on street and highway improvements. The allocation of the ½ cent sales tax is based on the City’s population and on the City’s “Maintenance of Effort” and/or the minimum amount of General Fund funds expended on street and sidewalk maintenance. Each year the City must file a “Maintenance of Effort” report with the Orange County Transportation Authority (OCTA). The report itemizes the estimated expenses the City will spend with General Fund dollars on streets, storm drains and sidewalk repairs that include supplies, and salaries and benefits, and compares that figure with the County’s benchmark figure of minimum State Gas Tax Amount % change 2013/14801,228 2014/15750,140-6.4% 2015/16577,000-23.1% 2016/17649,50012.6% 0 200,000 400,000 600,000 800,000 2013/14 2014/15 2015/16 2016/17 State Gas Tax Tidelands Beach Fund - General Fund Subsidy Amount % change 2013/141,680,808 2014/152,596,40954.5% 2015/162,127,800-18.0% 2016/175,631,000164.6% 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 2013/14 2014/15 2015/16 2016/17 Tidelands Transfer in 30 Analysis of Major Revenues expenditures for street maintenance. The City’s “Maintenance of Effort” benchmark figure is $551,208. Failure to reach the $551,208 will affect the amount of Measure M2 - Local Fairshare and Gas Tax revenues the City receives. The City anticipates receipt of $450,000 of Measure M2 – Local Fairshare revenues for FY 2016-2017. ANALYSIS OF WATER AND SEWER OPERATIONS MAJOR REVENUE Water Revenue and Sewer Fees The City’s Water Rate Schedule is tiered and based on consumption and meter size. Revenues are projected to be $3,303,700 for FY 2016-2017, for the Operations Fund. Water Capital Fund revenues are projected to be $1,410,000. The Sewer Capital Fees are also tiered. Revenues are projected to be $735,300 for operations in the FY 2016-2017. Sewer Capital Fund revenues are projected to be $1,728,000. Measure M2 Local Fairshare Amount % change 2013/14406,280 2014/15402,071-1.0% 2015/16458,00013.9% 2016/17456,000-0.4% 0 100,000 200,000 300,000 400,000 2013/14 2014/15 2015/16 2016/17 Measure M2 -Local Fairshare 31 THIS PAGE INTENTIONALLY LEFT BLANK 32 General Fund The General Fund is the general operating fund of the City. All general tax revenues and other receipts not allocated by law or contractual agreement to some other fund are accounted for in this fund. Expenditures of this fund include general operating expenses and capital improvement costs, which are not paid through other funds. 33 General Fund Analysis of Unassigned Fund Balance 2012-20132013-20142014-20152015-20162016-2017 Actual Actual Actual ProjectedProposed Beginning Fund Balance 28,158,585$ 29,262,174$ 29,828,094$ 28,971,371$ 27,685,770$ General Fund Revenues: Property Tax Revenue 9,600,606$ 9,148,948$ 9,698,833$ 10,136,700$ 10,423,900$ Sales and Use Tax 5,408,756 4,742,859 4,246,079 4,476,300 4,520,100 Utility Users Tax 4,732,597 4,644,217 4,646,434 4,450,000 4,500,000 Transient Occupancy Tax 1,289,007 1,509,095 1,525,723 1,525,000 1,550,000 Franchise Fees 1,126,398 1,324,860 1,163,595 1,179,100 1,194,600 Other Taxes 328,743 555,804 344,789 250,500 200,500 Licenses and Permits 1,247,750 1,369,275 1,375,188 1,380,400 1,385,100 Intergovernmental 336,881 122,084 370,242 129,100 105,800 Charges for Services 3,239,070 2,972,916 2,898,846 3,171,400 3,158,900 Fines and Forfeitures 1,025,257 989,517 1,115,137 1,028,000 1,064,200 Use of Money and Property 303,784 645,779 659,002 646,000 631,000 Other Revenue 2,055,602 932,526 640,706 648,100 560,700 Transfers in from Other Funds 359,209 361,159 421,658 630,000 640,000 Total General Fund Revenues 31,053,660$ 29,319,039$ 29,106,232$ 29,650,600$ 29,934,800$ Expenditures: General Administration 3,617,808$ 3,811,099$ 4,260,436$ 4,139,501$ 4,144,300$ Police Department 8,170,078 8,970,642 8,778,120 8,817,600 9,379,700 Detention Facilities 656,939 653,892 755,052 766,900 887,500 Fire Protection Services 4,273,326 4,402,580 4,703,098 4,916,600 5,053,800 Community Development 1,129,629 862,306 848,458 904,200 914,200 Public Works 2,696,337 2,876,574 3,902,557 2,774,300 3,071,600 Refuse Services 1,159,674 1,325,165 1,139,917 1,150,000 1,150,000 Recreation 1,182,716 1,048,925 1,129,496 1,113,600 1,063,900 Liability/Risk Management 1,292,248 679,583 1,189,830 1,280,400 1,279,100 Transfers Out 6,137,110 4,122,353 4,802,920 5,073,100 11,326,700 Total Expenditures 30,315,865$ 28,753,119$ 31,509,884$ 30,936,201$ 38,270,800$ Total Expenditures (Excludes CIP)29,792,860$ 27,611,601$ 29,265,560$ 28,754,201$ 29,917,900$ Net Revenues (Expenditures)737,795$ 565,920$ (2,403,652)$ (1,285,601)$ (8,336,000)$ Prior Periods Adjustments to Fund Balance 365,794 - - - - Prepaid Expense - - 1,546,929 - - Ending Fund Balance 29,262,174$ 29,828,094$ 28,971,371$ 27,685,770$ 19,349,770$ Assigned for Encumbrance 41,586$ 229,625$ 246,858$ 172,690$ 172,690$ Assigned 10,839,000 10,420,441 9,686,576 9,376,055 3,835,155 Assigned for Fiscal Policy 8,048,580 6,881,620 6,881,620 7,188,550 7,479,475 Unassigned Fund Balance 10,333,008$ 12,296,408$ 12,156,317$ 10,948,475$ 7,862,450$ Unassigned Fund Balance Percentage of Total Operating Expenditures 34.7%44.5%40.3%38.1%26.3% Assigned for Fiscal Policy Percentage of Total Operating Expenditures 27.0%24.9%23.5%25.0%25.0% The City’s Budget and Fiscal Policy is to maintain an unassigned fund balance of at least 20% to 25%, of operating expenditures in the General Fund. This is considered the “industry standard” in order to maintain the City’s ability to withstand operating or capital needs, economic uncertainties, local disasters and other financial hardships. Unassigned fund balance refers to the portion of the fund balance that is not obligated to assigned funds; therefore, it can be used for the situations previously stated. Assigned for encumbrance represent portions of the fund balance that are obligated through legal restrictions or amounts due that the City is legally obligated to such as encumbrances or advances and loans to other funds or organizations. Assigned fund balance is the obligation of funds due to policy implementation. 34 General Fund Analysis of Unassigned Fund Balance 2016-2017 Beginning Fund Balance $27,685,770 Net Revenues (Expenditures)(8,336,000) Ending Fund Balance $19,349,770 Assigned for Encumbrances 172,690$ Assigned for Designations 3,835,155 Assigned for Fiscal Policy 7,479,475 Unassigned Fund Balance 7,862,450 Total General Fund Balance 19,349,770$ Estimated Estimated Beginning Proposed Ending BalanceDecreases Balance Assigned for Encumbrances 172,690$ -$ 172,690$ College Park East 477,000 - 477,000 Swimming Pool 4,836,900 (4,836,900) - Economic Condition 1,750,000 - 1,750,000 Street Improvement 117,167 - 117,167 Storm Drain 646,731 (461,000) 185,731 Buildings 425,653 (243,000) 182,653 Compensated Absences 1,122,604 - 1,122,604 Total Assigned 9,376,055 (5,540,900) 3,835,155 Assigned for Fiscal Policy 7,188,550 290,925 7,479,475 Grand Total 16,737,295$ (5,249,975)$ 11,487,320$ General Fund Assigned Fund Balance The City continues to meet the City Council’s adopted fiscal policies for unassigned fund balance. 35 THIS PAGE INTENTIONALLY LEFT BLANK 36 Fiscal Year 2016-17 Projected Expenditures - $38,270,800 Summary of Revenues and Expenditures General Fund Fiscal Year 2016-17 Projected Revenues - $29,934,800 $4,144,300 General Administration 10.8% $10,267,200 Police Department 26.8% $5,053,800 Fire Protection Services 13.2% $914,200 Community Development 2.4% $4,221,600 Public Works 11.0% $1,063,900 Recreation and Community Services 2.8% $1,279,100 Liability/Risk Management 3.3% $11,326,700 Transfers Out 29.6% $10,423,900 Property Taxes 34.8% $4,520,100 Sales and Use Tax 15.1% $4,500,000 Utility Users Tax 15.0% $1,550,000 Transient Occupancy Tax 5.2% $1,194,600 Franchise Fees 4.0% $200,500 Other Taxes 0.7% $1,385,100 Licenses and Permits 4.6% $105,800 Intergovernmental 0.4% $3,158,900 Service Charges 10.6% $1,064,200 Fines and Forfeitures 3.6% $631,000 Use of Money and Property 2.1% $560,700 Other Revenue 1.9% $640,000 Transfers 2.1% 37 2016-2017 2014-2015 2015-2016 Projected Description Actual Estimated Budget Property Tax 9,698,833$ 10,136,700$ 10,423,900$ Other Taxes 344,789 250,500 200,500 Utility Users Tax 4,646,434 4,450,000 4,500,000 Transient Occupancy Tax 1,525,723 1,525,000 1,550,000 Sales and Use Tax 4,246,079 4,476,300 4,520,100 Franchise Fees 1,163,595 1,179,100 1,194,600 Licenses and Permits 1,375,188 1,380,400 1,385,100 Fines and Forfeitures 1,115,137 1,028,000 1,064,200 Use of Money and Property 659,002 646,000 631,000 Charges for Services 2,898,846 3,171,400 3,158,900 Intergovernmental 370,242 129,100 105,800 Other Revenues 640,706 648,100 560,700 Transfer In and Enterprise Overheads 421,658 630,000 640,000 Total Revenue 29,106,232$ 29,650,600$ 29,934,800$ FY 2014-15 Actual FY 2015-16 Estimated FY 2016-17 Projected Taxes 20,461,858$ 20,838,500$ 21,194,500$ Franchise Fees 1,163,595 1,179,100 1,194,600 Licenses and Permits 1,375,188 1,380,400 1,385,100 Charges for Current Services 2,898,846 3,171,400 3,158,900 Other 3,206,745 3,081,200 3,001,700 Grand Total 29,106,232$ 29,650,600$ 29,934,800$ General Fund Revenue Summary 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 FY 2014-15 Actual FY 2015-16 Estimated FY 2016-17 Projected Taxes Franchise Fees Licenses and permits Charges for current services Other 38 Department 2014-2015 Actual 2015-2016 Estimated 2016-2017 Proposed Budget 010 City Council 220,185$ 274,900$ 178,100$ 011 City Manager 599,113 569,600 560,100 012 City Clerk 195,590 179,200 302,700 014 Human Resources 166,253 184,800 200,000 015 Legal Services 446,689 392,000 545,000 016 Senior Bus Program 169,797 175,000 180,000 017 Finance 689,398 703,800 760,400 018 Risk Management 1,189,830 1,280,400 1,279,100 019 Non-Departmental 1,180,063 992,900 965,600 020 Information System Technolo 593,348 667,301 632,400 021 Police EOC 131,086 157,600 246,400 022 Police 6,376,883 6,188,900 6,513,000 023 Police Support Services 1,604,170 1,746,100 1,531,900 024 Police Detention Facility 755,052 766,900 887,500 025 Parking Enforcement - - 337,500 026 Fire 4,703,098 4,916,600 5,053,800 030 Planning 380,716 459,500 406,500 031 Building and Safety 467,742 444,700 507,700 035 West Comp JPA 665,981 725,000 750,900 042 Engineering 92,406 87,900 85,200 043 Storm Drain 441,098 373,600 440,500 044 Street Maintenance 1,244,633 1,027,700 694,300 049 Landscape Maintenance 309,577 291,600 720,400 050 Automobile Maintenance 396,647 396,700 388,600 051 Refuse 1,139,917 1,150,000 1,150,000 052 Building Maintenance 1,418,196 596,800 562,600 070 Recreation Administration 319,607 343,000 215,200 071 Sports 30,141 31,800 31,900 072 Parks and Recreation 303,635 352,300 343,200 073 Aquatics 195,945 163,000 236,400 074 Tennis Center 280,168 223,500 237,200 Transfer Out 4,802,920 5,073,100 11,326,700 Total Expenditures 31,509,884$ 30,936,201$ 38,270,800$ FY 2014-15 Actual FY 2015-16 Estimated FY 2016-17 Proposed General Administration 5,280,469$ 5,244,901$ 5,423,400$ Public Safety 14,236,270 14,501,100 15,321,000 Public Works 4,072,354 2,949,300 3,071,600 Community Services 1,977,954 2,017,800 1,978,100 Refuse and Transfer Out 5,942,837 6,223,100 12,476,700 Grand Total 31,509,884$ 30,936,201$ 38,270,800$ Expenditure Summary General Fund $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 FY 2014-15 Actual FY 2015-16 Estimated FY 2016-17 Proposed General Administration Public Safety Public Works Community Services Refuse and Transfer Out 39 City of Seal Beach - General Fund Transfer Out FY 2016-2017 DEPARTMENT:Finance Account Code:001-080 FUND:001 General Fund - Transfer Out 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Transfer Out 4,802,920$ 10,696,000$ 5,073,100$ 11,326,700$ TOTAL 4,802,920$ 10,696,000$ 5,073,100$ 11,326,700$ ACCOUNT NUMBER EXPLANATION 47000 Transfer Out - CIP Transfer out to various capital improvement projects 47002 Transfer Out - Operations Transfer out to various funds 47010 Vehicle Replacement Transfer out to Vehicle Replacement Fund 40 City of Seal Beach - General Fund Transfer Out FY 2016-2017 DEPARTMENT:Finance Account Code:001-080 FUND:001 General Fund - Transfer Out 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget TRANSFER OUT Transfer Out - CIP 4,492,920$ 10,386,000$ 4,763,100$ 8,352,900$ Transfer Out - Operations 001-080-47002 - - - 2,663,800 Vehicle Replacement 001-080-47010 310,000 310,000 310,000 310,000 TOTAL TRANSFER OUT 4,802,920$ 10,696,000$ 5,073,100$ 11,326,700$ TOTAL EXPENDITURES 4,802,920$ 10,696,000$ 5,073,100$ 11,326,700$ Transfer Out Account 001-080-47000: Tidelands Fund 034 (CIP)2,680,000 Capital Projects Fund 045 5,672,900 Total for 001-080-47000:8,352,900$ Transfer Out Account 001-080-47002: 42,700$ Pension Obligation D/S Fund 027 1,221,700 Fire Station D/S Fund 028 535,000 Tidelands Fund 034 864,400 2,663,800$ 001-080-47000 Street Lighting District Fund 002 41 THIS PAGE INTENTIONALLY LEFT BLANK 42 City of Seal Beach Elected Official: City Council Mission Statement The City Council serves as the governing body that addresses the current and future needs of the City. Always mindful of the needs, interests, and concerns of the City’s constituents, the Council will operate an open and responsive government, establishing City policies and legislation that promote the best interests of its citizens, businesses, community organizations, and visitors while keeping quality of life a priority. Primary Activities The City Council reviews and decides issues affecting the City; enacts laws and directs actions as required to provide for the general welfare of the community through programs, services, and activities; creates sustainable revenue for essential City services; provides policy guidance to City staff; adopts and monitors the annual operating and capital improvement budgets; makes appointments to vacancies on various commissions and committees; monitors legislative activity that has a financial impact on the City; provides City policy and input on local, state, and federal matters affecting Seal Beach. Objectives  To provide policy leadership for the community and administration on issues affecting the health, safety, and welfare of Seal Beach.  To ensure that the City maintains a sustainable revenue base to support essential City services.  To allocate resources in accordance with the needs of the community while understanding that citizen expectations for services will continue to exceed the available funding. 43 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-010 FUND:001 General Fund - City Council 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 34,877$ 33,600$ 33,600$ 33,600$ Maintenance and Operations 185,308 143,500 241,300 144,500 TOTAL 220,185$ 177,100$ 274,900$ 178,100$ ACCOUNT NUMBER EXPLANATION 40004 Part-time City Council compensation 40013 PARS Retirement Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40019 FICA Employee benefits costs 40100 Office Supplies Office Supplies 40101 Council Discretionary - Dist. 1 Council special projects 40102 Council Discretionary - Dist. 2 Council special projects 40103 Council Discretionary - Dist. 3 Council special projects 40104 Council Discretionary - Dist. 4 Council special projects 40105 Council Discretionary - Dist. 5 Council special projects 40300 Memberships and Dues Southern California Assoc. of Government, League California of Cities, Orange County Council of Governments, and miscellaneous 40400 Training and Meetings Meetings and training include, but not limited to annual training conferences, mileage, and general meetings of the City Council 40800 Special Departmental Miscellaneous events 40802 Special Exp. - Comm. Input Prj Sponsor concerts/permits City supported Events 44000 Contract Professional Legislative advocacy 44 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-010 FUND:001 General Fund - City Council 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Part-time 001-010-40004 33,480$ 32,400$ 32,400$ 32,400$ PARS Retirement 001-010-40013 309 300 300 300 Medicare Insurance 001-010-40017 485 500 500 500 FICA 001-010-40019 603 400 400 400 TOTAL PERSONNEL SERVICES 34,877$ 33,600$ 33,600$ 33,600$ MAINTENANCE AND OPERATIONS Office Supplies 001-010-40100 755$ 1,000$ 1,000$ 1,000$ Council Discretionary - Dist. 1 001-010-40101 19,090 20,000 20,000 20,000 Council Discretionary - Dist. 2 001-010-40102 20,000 15,000 15,000 20,000 Council Discretionary - Dist. 3 001-010-40103 14,548 20,000 20,000 20,000 Council Discretionary - Dist. 4 001-010-40104 22,890 29,000 29,000 20,000 Council Discretionary - Dist. 5 001-010-40105 20,000 15,000 15,000 20,000 Memberships and Dues 001-010-40300 25,032 21,000 21,000 21,000 Training and Meetings 001-010-40400 20,810 12,500 12,500 12,500 Special Departmental 001-010-40800 4,904 10,000 16,300 10,000 Special Exp.-Comm. Input Prj 001-010-40802 79 - - - Contract Professional 001-010-44000 37,200 - 91,500 - TOTAL MAINTENANCE AND OPERATIONS 185,308$ 143,500$ 241,300$ 144,500$ TOTAL EXPENDITURES 220,185$ 177,100$ 274,900$ 178,100$ 45 THIS PAGE INTENTIONALLY LEFT BLANK 46 City of Seal Beach Managing Department Head: City Manager Mission Statement Appointed by the City Council, the City Manager serves as the chief administrative officer of the City, responsible for providing effective municipal services in accordance with City Council Policies, the Municipal Code, and provisions of the City Charter. The City Manager enforces all municipal laws and regulations for the benefit of the community. The City Manager provides for the overall planning and control of City programs. Primary Activities The City Manager’s Office provides municipal services by effectively directing all City activities, finances, and personnel. Contract administration, risk management, legislation, and lobbyist activities, public information, personnel services, City Council agenda preparation, website operation, ocean water quality issues, grant applications, franchise agreement management, property management, and workers compensation administration are direct functions of this office. Objectives  Enforce all laws and ordinances as prescribed in the City Charter and the Municipal Code.  Promote the efficient administration of all City departments.  Formulate and submit recommended actions concerning policy issues to City Council.  Ensure service delivery to residents in a cost-effective manner.  Ensure that the City budget is balanced, providing for a healthy reserve as prescribed by City Council policy and to identify future sources of revenues for unfunded necessities of the City.  Ensure that the City’s interests are effectively represented in decisions made by other governmental agencies. 47 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-011 FUND:001 General Fund - City Manager 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 503,373$ 424,900$ 430,500$ 470,100$ Maintenance and Operations 95,740 133,100 139,100 90,000 TOTAL 599,113$ 558,000$ 569,600$ 560,100$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40004 Part-time Employee salaries costs 40008 Auto Allowance Employee benefits costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Compensation-Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Insurance-Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40022 Flexible Spending - Cafeteria Employee benefits costs 40027 Vacation Buy/Payout Employee benefits costs 40100 Office Supplies Office Supplies 40200 Public/Legal Notices Misc. publications (subscriptions, handbooks, advertising, and personnel notices) 40300 Memberships and Dues Orange County City Manager's Assoc., International City/County Mgmt. Assoc., Municipal Mgmt. Assoc. of Southern CA., American Society for Public Administration, CA. City Mgmt. Foundation, National Notary Assoc., CA. Assoc. of Public Information Officials, 3CMA, and miscellaneous 40400 Training and Meetings League of Cities City Manager and City Council, Orange County City Manager's Assoc., International City/County Management Association California Association of Public Information Officials, League of CA. Cities, California. Joint Powers Insurance Authority, and Municipal Management Association Southern California 40800 Special Departmental Business cards, plaques, and miscellaneous. 44000 Contract Professional Svcs Executive Team Building, Long Beach Transit, and miscellaneous 48 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-011 FUND:001 General Fund - City Manager 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-011-40001 356,108$ 291,300$ 306,500$ 320,700$ Part-time 001-011-40004 10,876 24,800 19,900 22,600 Auto Allowance 001-011-40008 4,800 4,200 4,200 4,200 Cell Phone Allowance 001-011-40009 1,671 1,300 1,300 1,300 Deferred Compensation-Cafeteria 001-011-40010 2,057 1,200 1,100 1,200 Deferred Compensation 001-011-40011 14,172 11,900 12,200 12,700 PERS Retirement 001-011-40012 44,903 38,900 45,300 49,000 PARS Retirement 001-011-40013 138 300 300 300 Medical Insurance 001-011-40014 25,171 22,900 24,400 31,900 Medicare Insurance 001-011-40017 6,159 5,200 5,000 5,500 Life and Disability 001-011-40018 2,337 2,400 2,400 2,200 Flexible Spending- Cafeteria 001-011-40022 1,818 1,800 1,900 - Vacation Buy/Payout 001-011-40027 33,163 18,700 6,000 18,500 TOTAL PERSONNEL SERVICES 503,373$ 424,900$ 430,500$ 470,100$ MAINTENANCE AND OPERATIONS Office Supplies 001-011-40100 3,908$ 5,000$ 5,000$ 5,000$ Public/Legal Notices 001-011-40200 - 3,000 1,000 1,000 Memberships and Dues 001-011-40300 4,645 6,600 14,600 7,500 Training and Meetings 001-011-40400 14,323 20,000 20,000 20,000 Special Departmental 001-011-40800 2,395 1,500 1,500 1,500 Cont. Professional Svcs 001-011-44000 70,469 97,000 97,000 55,000 TOTAL MAINTENANCE AND OPERATIONS 95,740$ 133,100$ 139,100$ 90,000$ TOTAL EXPENDITURES 599,113$ 558,000$ 569,600$ 560,100$ 49 THIS PAGE INTENTIONALLY LEFT BLANK 50 City of Seal Beach Managing Department Head: City Clerk Mission Statement The City clerk serves as liaison between the City Council, the City staff , and the public in a helpful, professional manner. The City Charter, City Municipal Code, and various codes of the State of California legally mandate the duties and responsibilities of the City Clerk. The City Clerk is a full time employee of the City. Primary Activities The City Clerk manages all activities in the clerk's office; attends all meetings of the City Council and other meetings as requested by the City Council; is responsible for maintaining an accurate record of the actions resulting from those meetings; maintains all meeting minutes and official documents including ordinances, resolutions, contracts/agreements, deeds, easements, etc.; process amendments to the Municipal Code; certify official and legal documents; administer legal publications; receive/open bids; administer oaths; custodian of official City seal; Fair Political Practices Commission (FPPC) forms – including conflict of interest filings (700 form); conduct all activities associated with municipal elections in accordance with the City Charter and State law; and receipt of claims and requests for information to public. Objective  The main goal for all decisions made in the City Clerk department would be that they are all done efficiently and ethically - guidelines used would be the City’s code, policies, and regulations.  Determining the operation of the department would be the federal and state regulations imposed on all local government agencies and City Municipal Code, City Charter, and policies and procedures.  Monitor and evaluate the efficiency and effectiveness of service delivered to the public – Public Records Act.  Provide staff assistance to the City Manager and City staff including research on a variety of topics and official documents and maintain an accurate list of contracts/agreements.  Ensure the record retention program is in accordance with applicable laws and regulations and that there is adequate staffing, training, and funds to support the citywide program.  Continue to scan documents and permits to Laserfiche for accessibility to City staff and the public.  Work with IT personnel to explore ways to provide access to public documents/records on the City’s website.  Maintain the video streaming and archiving of City Council and Planning Commission meetings.  Continue managing the City’s Municipal Code, ensuring it is up-to-date. 51 City of Seal Beach FY 2016-2017 DEPARTMENT:City Clerk Account Code:001-012 FUND:001 General Fund - City Clerk & Election 001-013 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 119,692$ 172,500$ 150,300$ 245,400$ Maintenance and Operations 45,593 32,500 27,900 25,800 Election 30,305 1,000 1,000 31,500 TOTAL 195,590$ 206,000$ 179,200$ 302,700$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40004 Part-time Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40022 Flexible Spending - Cafeteria Employee benefits costs 40024 Cafeteria - Taxable Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40028 Sick Payout Employee benefits costs 40100 Office Supplies Office Supplies 40200 Public/Legal Notices Publish City Clerk notices in the newspaper 40300 Memberships and Dues City Clerk Assoc. of CA., International Institute of Municipal Clerks, ARMA, NNA, AIIM, and Notary 40400 Training and Meetings City Clerks Association, International Institute of Municipal Clerks, ARMA, NNA, and AIIM 40800 Special Departmental Records retention, notary, and City Clerk certification 44000 Contract Professional Svcs Records management, CPS transparency projects/scanning, and codification services 013-40800 Special Departmental Consolidation with the County, Martin Chapman Stand Alone Run off, training and education, and materials and supplies 52 City of Seal Beach FY 2016-2017 DEPARTMENT:City Clerk Account Code:001-012 FUND:001 General Fund - City Clerk & Election 001-013 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-012-40001 83,512$ 99,500$ 102,400$ 170,300$ Part-time 001-012-40004 - 34,000 16,700 7,800 Cell Phone Allowance 001-012-40009 228 700 700 700 Deferred Comp-Cafeteria 001-012-40010 964 - 100 - Deferred Compensation 001-012-40011 2,846 3,500 3,600 4,400 PERS Retirement 001-012-40012 9,450 16,400 15,600 29,500 PARS Retirement 001-012-40013 - 500 200 100 Medical Insurance 001-012-40014 4,846 15,000 8,800 26,500 Medicare Insurance 001-012-40017 1,499 2,000 - 2,700 Life and Disability 001-012-40018 941 900 700 2,000 Flexible Spending - Cafeteria 001-012-40022 524 - 600 - Cafeteria - Taxable 001-012-40024 - - 900 1,400 Vacation Buy/payout 001-012-40027 8,415 - - - Sick Payout 001-012-40028 6,467 - - - TOTAL PERSONNEL SERVICES 119,692$ 172,500$ 150,300$ 245,400$ MAINTENANCE AND OPERATIONS Office Supplies 001-012-40100 1,014$ 1,000$ 1,300$ 1,000$ Public/Legal Notices 001-012-40200 2,355 3,500 3,500 3,500 Memberships and Dues 001-012-40300 - 500 500 800 Training and Meetings 001-012-40400 - 4,000 1,000 4,000 Special Departmental 001-012-40800 1,264 3,500 1,600 3,500 Contract Professional Svcs 001-012-44000 40,960 20,000 20,000 13,000 TOTAL MAINTENANCE AND OPERATIONS 45,593$ 32,500$ 27,900$ 25,800$ ELECTIONS Special Departmental 001-013-40800 30,305$ 1,000$ 1,000$ 31,500$ TOTAL ELECTIONS 30,305$ 1,000$ 1,000$ 31,500$ TOTAL EXPENDITURES 195,590$ 206,000$ 179,200$ 302,700$ 53 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-014 FUND:001 General Fund - Human Resources 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 128,900$ 109,500$ 108,800$ 114,000$ Maintenance and Operations 37,353 46,000 76,000 86,000 TOTAL 166,253$ 155,500$ 184,800$ 200,000$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Compensation-Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40027 Vacation Buy/Payout Employee benefits costs 40300 Memberships and Dues Southern CA. Personnel Mgmt. Assoc., Orange County Human Resources Consortium, CA. Public Agency Compensation Survey, Lieberty Cassidy & Whitmore, Public Employer Labor Relations Assoc./National Public Labor Relations Assoc., CA Public Employers Labor Relations Assoc., and Society For Human Resources Mgmt. 40400 Training and Meetings CA. Public Employees' Retirement System, Southern CA Personnel Mgmt. Assoc., Public Employer Labor Relations Assoc., CA Public Employers Labor Relations Assoc., Liebert Cassidy Whitmore, and miscellaneous 44000 Contract Professional Svcs Section 125, Employee Assistance Program, Livescan, TASC, Pre-employment screening, Psychology Consultant, unemployment, CALOPPS, Personnel Investigation, Recruitment Advertising/Testing, Executive search, and miscellaneous 54 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-014 FUND:001 General Fund - Human Resources 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-014-40001 92,851$ 77,000$ 76,800$ 79,800$ Cell Phone Allowance 001-014-40009 135 200 200 200 Deferred Compensation 001-014-40011 3,255 2,700 2,700 2,800 PERS Retirement 001-014-40012 12,471 12,700 11,500 13,700 Medical Insurance 001-014-40014 13,654 11,500 12,200 12,300 Medicare Insurance 001-014-40017 1,418 1,200 1,200 1,300 Life and Disability 001-014-40018 1,023 800 800 800 Vacation Buy/Payout 001-014-40027 3,998 3,400 3,400 3,100 TOTAL PERSONNEL SERVICES 128,900$ 109,500$ 108,800$ 114,000$ MAINTENANCE AND OPERATIONS Memberships and Dues 001-014-40300 5,241$ 6,000$ 6,000$ 7,000$ Training and Meetings 001-014-40400 2,174 5,000 5,000 4,000 Cont. Professional Svcs 001-014-44000 29,938 35,000 65,000 75,000 TOTAL MAINTENANCE AND OPERATIONS 37,353$ 46,000$ 76,000$ 86,000$ TOTAL EXPENDITURES 166,253$ 155,500$ 184,800$ 200,000$ 55 THIS PAGE INTENTIONALLY LEFT BLANK 56 City of Seal Beach Managing Department Head: City Manager Mission Statement The City Attorney provides legal counsel and representation to the City Council, commissions, and staff with the goal of assuring legal compliance and protecting the City’s interest in all legal matters. The City contracts its attorney services with Richards, Watson and Gershon, a professional corporation (“Firm”). Pursuant to the contract, the City pays a monthly retainer of $20,000 covering all general legal services. Services beyond that covered by the retainer are billed at appropriate contract rates. Primary Activities The City Attorney attends all City Council and Planning Commission meetings. The City Attorney represents the City in all legal actions against the City and prosecutes if called upon to do so. The City Attorney prepares and/or reviews all contracts, ordinances, resolutions, litigation, and other documents and provides Council and staff legal advice in compliance with applicable laws. Objectives  Provide effective legal services to all City officers, departments, and commissions.  Effectively represent the City in litigation matters. 57 City of Seal Beach FY 2016-2017 DEPARTMENT:Legal Services Account Code:001-015 FUND:001 General Fund - Legal Services 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 446,689$ 490,000$ 392,000$ 545,000$ TOTAL 446,689$ 490,000$ 392,000$ 545,000$ ACCOUNT NUMBER EXPLANATION 49700 RWG - Monthly Retainer Monthly retainer 49710 RWG - Litigation Services Reimburseable costs and expenses 49720 RWG - General Prosecution Services beyond that covered by the retainer 49721 DRL - General Prosecution Code enforcement 49722 PD - Legal Services Police matter 49730 RWG - Police Services Services beyond that covered by the retainer 49777 RWG - Other Attorney Services Services beyond that covered by the retainer 49778 RWG - Personnel Matters Services beyond that covered by the retainer 49779 RWG - Special Counsel Services beyond that covered by the retainer 49780 RWG - Environmental Services beyond that covered by the retainer 49781 RWG - Real Estate Services beyond that covered by the retainer 49782 LCW - Personnel Matters Personnel Matters 58 City of Seal Beach FY 2016-2017 DEPARTMENT:Legal Services Account Code:001-015 FUND:001 General Fund - Legal Services 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS RWG - Monthly Retainer 001-015-49700 240,000$ 240,000$ 240,000$ 240,000$ RWG - Litigation Services 001-015-49710 30,699 75,000 75,000 165,000 RWG - General Prosecution 001-015-49720 42,577 40,000 - 10,000 DRL - General Prosecution 001-015-49721 - 10,000 10,000 20,000 PD - Legal Services 001-015-49722 - - - 12,000 RWG - Police Services 001-015-49730 25,195 5,000 - 10,000 RWG - Other Attorney Services 001-015-49777 85,273 50,000 15,000 38,000 RWG - Personnel Matters 001-015-49778 16,560 12,000 12,000 10,000 RWG - Special Counsel 001-015-49779 - 20,000 35,000 20,000 RWG - Environmental 001-015-49780 3,031 15,000 1,000 5,000 RWG - Real Estate 001-015-49781 3,354 10,000 2,000 5,000 LCW - Personnel Matters 001-015-49782 - 13,000 2,000 10,000 TOTAL MAINTENANCE AND OPERATIONS 446,689$ 490,000$ 392,000$ 545,000$ TOTAL EXPENDITURES 446,689$ 490,000$ 392,000$ 545,000$ 59 THIS PAGE INTENTIONALLY LEFT BLANK 60 City of Seal Beach Managing Department Head: Director of Finance/City Treasurer Mission Statement Finance is a service-oriented department serving the Public, City Council, City Manager, other department heads, and employees. The main responsibilities fall into three categories: accounting, finance, and treasury. The department’s priorities are to be prudent in classifying and recording transactions, ensuring that City assets are safeguarded against theft or misuse, preparing financial reports and conducting fiscal planning of the City and Successor Agency of the Redevelopment Agency. Primary Activities Finance performs the following activities: accounts payable, accounts receivable, city- wide cash receipting, payroll, business licensing, utility billing, general ledger maintenance, timely financial reporting in conformity with generally accepted accounting principles, fixed asset recording, budgeting, grant administration, assessment district administration, Successor Agency of the Redevelopment Agency administration, debt administration, cash and investment management. The department also monitors compliance with Utility Users Tax, Transient Occupancy Tax, Business Licenses, and many others. Objectives  Ensure business registration compliance and to expedite the processing of business license applications.  Provide quality customer service by paying all business partners accurately and within payment terms.  Safeguard the City’s cash through the timely processing and deposit of all City funds.  Promote positive customer service relations with the City’s customers.  Maximize the total return on the investment portfolio while meeting the daily cash flow demands of the City. 61 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:001-017 FUND:001 General Fund - Finance 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 537,978$ 585,000$ 535,200$ 590,500$ Maintenance and Operations 151,420 175,675 168,600 169,900 TOTAL 689,398$ 760,675$ 703,800$ 760,400$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40004 Part-time Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40022 Flexible Spending - Cafeteria Employee benefits costs 40023 Cafeteria Taxable Employee benefits costs 40026 Comp time Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40030 Unemployment Employee benefits costs 40100 Office Supplies Parking permit forms, W-2 and 1099's, City bank checks, business license paper, envelopes (AP and payroll), office supplies, postage and cash receipt tape 40200 Public/Legal Notices State Controllers Report and Budget, parking permit advertisement, and GFOA award 40300 Memberships and Dues Subscription (GASB pronouncements and update), Government Finance Officers Assoc., Certified Public Funds Investment Mgrs., CA. Society of Municipal Finance Officers, Thompson HR, CA. Municipal Treasurers Assoc., Women Leading Govt. and Costco 40400 Training and Meetings Gov. Finance Officers Assoc. conference, CA. Municipal Finance Officers Assoc. conference/luncheon, Public Employees Retirement System conference/training, Springbrook conference/training, Govt. payroll tax seminar, accounting training, and CA Municipal Revenue and Tax Association 40800 Special Departmental Bank courier services, IRS Determination Letter, CAFR award application fee, postage, annual budget (printing), CAFR (printing), and miscellaneous expenses 44000 Contract Professional Svcs Annual audit, BNY custody, HDL - sales/property tax, State Controllers report (City Annual/PFA), Cal. Municipal Statistics, PFM investment services, Muni Services (UUT) and CalPERS GASB valuation 62 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:001-017 FUND:001 General Fund - Finance 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-017-40001 383,089$ 424,900$ 366,300$ 424,500$ Part-time 001-017-40004 42,260 26,500 41,300 24,200 Cell Phone Allowance 001-017-40009 1,215 1,300 1,300 1,300 Deferred Comp - Cafeteria 001-017-40010 2,799 2,900 3,600 4,200 Deferred Compensation 001-017-40011 11,069 11,400 10,800 11,500 PERS Retirement 001-017-40012 47,553 70,000 62,800 73,700 PARS Retirement 001-017-40013 323 400 300 300 Medical Insurance 001-017-40014 27,115 27,700 27,700 34,200 Medicare Insurance 001-017-40017 6,545 7,000 5,400 6,900 Life and Disability 001-017-40018 4,007 4,700 4,100 4,700 Flexible Spending - Cafeteria 001-017-40022 908 800 900 1,000 Cafeteria Taxable 001-017-40023 917 2,200 1,000 700 Comp time Buy/payout 001-017-40026 1,629 - 1,700 - Vacation Buy/payout 001-017-40027 8,866 5,200 8,000 3,300 Unemployment Finance 001-017-40030 (317) - - - TOTAL PERSONNEL SERVICES 537,978$ 585,000$ 535,200$ 590,500$ MAINTENANCE AND OPERATIONS Office Supplies 001-017-40100 8,323$ 10,775$ 8,500$ 10,000$ Public/legal Notices 001-017-40200 475 1,400 600 1,400 Memberships and Dues 001-017-40300 1,825 2,400 2,400 2,400 Training and Meetings 001-017-40400 10,970 16,000 12,000 11,000 Special Departmental 001-017-40800 12,957 15,500 15,500 15,500 Contract Professional Svcs 001-017-44000 116,870 129,600 129,600 129,600 TOTAL MAINTENANCE AND OPERATIONS 151,420$ 175,675$ 168,600$ 169,900$ TOTAL EXPENDITURES 689,398$ 760,675$ 703,800$ 760,400$ 63 THIS PAGE INTENTIONALLY LEFT BLANK 64 City of Seal Beach Managing Department Head: City Manager Mission Statement Oversee administration of City’s Risk Management Program including public liability insurance and worker’s compensation insurance. Public liability covers insurance costs, claims administration and claims settlement for any liability incurred against the City. Worker’s compensation insurance reflects cost of insurance premiums, claims administration and claims settlement. Primary Activities The City’s Risk Management Program includes administration of the City’s insurance programs through use of a joint powers insurance authority as well as the coordination of claims processing between the City and the Authority. Responsibilities include: administration of comprehensive loss prevention programs that incorporate current practices and philosophies most effective in preventing injuries, liabilities and damage to City equipment, vehicles, and materials; identifying and minimizing exposures that could result in financial loss to the City and to provide City representation in claims litigation. Objectives  Protect the City’s assets through cost-effective risk management services.  Protect public and employee safety.  Recommend changes to all departments to remove City from possible liability.  Stay current in knowledge of principles, practices, and methods of safety and loss prevention as well as state and federal laws relating to health and safety, including CAL/OSHA.  Provide City insurance coverage without interruption and to ensure that all City agreements provide for adequate liability and worker’s compensation coverage. 65 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-018 FUND:001 General Fund - Risk Management 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 1,189,830$ 1,274,600$ 1,280,400$ 1,279,100$ TOTAL 1,189,830$ 1,274,600$ 1,280,400$ 1,279,100$ ACCOUNT NUMBER EXPLANATION 49500 Gen. Liab. Admn Risk Mgmt Annual Insurance Premium, CIPA Assessment 49501 Property Insurance Premium Annual Insurance Premium 49600 Work Comp Admn Risk Mgmt Annual Insurance Premium 66 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-018 FUND:001 General Fund - Risk Management 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Gen. Liab. Admn.001-018-49500 519,025$ 581,900$ 584,800$ 557,800$ Property Insurance Premium 001-018-49501 212,078 212,100 215,000 212,100 Work Comp Admn.001-018-49600 458,727 480,600 480,600 509,200 TOTAL MAINTENANCE AND OPERATIONS 1,189,830$ 1,274,600$ 1,280,400$ 1,279,100$ TOTAL EXPENDITURES 1,189,830$ 1,274,600$ 1,280,400$ 1,279,100$ 67 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:001-019 FUND:001 General Fund - Non Departmental 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 544,868$ 355,900$ 502,000$ 449,700$ Maintenance and Operations 635,195 578,850 490,900 515,900 TOTAL 1,180,063$ 934,750$ 992,900$ 965,600$ ACCOUNT NUMBER EXPLANATION 40014 Medical Insurance Retiree benefits 40100 Office Supplies Office Supplies, postage machine, parking permits, arrowhead water, and Pitney Bowes supplies 40300 Membership and Dues Local Agency Formation Commission, Santa Ana River Flood, and LCWA JPA contribution 40400 Trainings and Meetings AED compliance and medical direction 40800 Special Departmental Police Department massage fingerprinting, holiday luncheon, Corovan, in service day, ergonomic equipment, and miscellaneous 40802 Special Exp. - Comm. Input Prj Sponsor concerts/permits 40803 Prior Year Expense Expense from prior year 40804 Special Exp. - Nonprofit To support community organization's events, programs, and projects; helicopter and helicopter noise study; support non-profit City-wide events; Salon Meritage and Centennial 40900 Promotional 4th July Fireworks JFTB contribution and miscellaneous 42000 Rental/Lease equip C3 Office Solution, De Lage, Pitney Bowes, and holiday Dekra Lite 44000 Contract Professional SCE License, Safe Shred, POM (parking meter repairs), class and comp, Priority Cummins - coin counter maintenance, actuarial study, OpenGov, and Animal Care Center 45000 Intergovernmental Long Beach Animal Control and School Resource Officer 68 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:001-019 FUND:001 General Fund - Non Departmental 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Medical Insurance 001-019-40014 544,868$ 355,900$ 502,000$ 449,700$ TOTAL PERSONNEL SERVICES 544,868$ 355,900$ 502,000$ 449,700$ MAINTENANCE AND OPERATIONS Office Supplies 001-019-40100 46,429$ 30,000$ 30,000$ 39,600$ Memberships and Dues 001-019-40300 8,987 11,000 9,000 6,500 Trainings and Meetings 001-019-40400 - - - 2,600 Special Departmental 001-019-40800 29,195 17,100 17,100 17,100 Special Exp. - Chamber of Comm 001-019-40802 - 6,000 6,000 6,000 Prior Year Expense 001-019-40803 30,441 - 9,100 - Special Exp. - Nonprofits 001-019-40804 55,158 19,800 19,800 20,000 Promotional 001-019-40900 8,000 10,000 8,000 10,000 Rental/Lease Equip 001-019-42000 96,157 92,000 92,000 105,400 Contract Professional 001-019-44000 131,148 223,050 130,000 146,400 Support of Special Events 001-019-44001 332 - - - Intergovernmental 001-019-45000 229,348 169,900 169,900 162,300 TOTAL MAINTENANCE AND OPERATIONS 635,195$ 578,850$ 490,900$ 515,900$ TOTAL EXPENDITURES 1,180,063$ 934,750$ 992,900$ 965,600$ 69 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-020 FUND:001 General Fund - Information Systems 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 593,348$ 667,301$ 667,301$ 632,400$ TOTAL 593,348$ 667,301$ 667,301$ 632,400$ ACCOUNT NUMBER EXPLANATION 40500 Office and Tech Resource Server replacements, replace UPS unit, computer replacements, server drive replacements, IT equipment and peripherals, website enhancements, MDC replacements, server room build, network improvements, video streaming and agenda mgmt, and IT misc. 44000 Contract Professional Netmotion warranty, VMware renewal, Faronic licenses, anti-virus protection, business software, council video streaming, IT services, IT software licensing, IT supplies, key fob maintenance, PD MDC maintenance, website hosting & maintenance, phone warranty renewals, printer support, Time Warner internet, Verizon phone and internet, warranty renewals, Vermont Sys., and IT assessment 70 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-020 FUND:001 General Fund - Information Systems 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Office and Technology Resources 001-020-40500 86,451$ 137,071$ 137,071$ 155,000$ Contract Professional Services 001-020-44000 506,897 530,230 530,230 477,400 TOTAL MAINTENANCE AND OPERATIONS 593,348$ 667,301$ 667,301$ 632,400$ TOTAL EXPENDITURES 593,348$ 667,301$ 667,301$ 632,400$ 71 City of Seal Beach FY 2016-2017 DEPARTMENT:Various Account Code:004-xxx FUND:004 Special Projects 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 119,982$ 142,992$ 312,700$ 100,000$ TOTAL 119,982$ 142,992$ 312,700$ 100,000$ ACCOUNT NUMBER EXPLANATION 080-47000 Transfer Out Project PR1502 - Eisenhower Park Improvement Project 211-41500 Salon Meritage Expense related to Salon Meritage 211-41501 Centennial Expense related to Centennial 211-41502 State of the City Expense related to State of the City 223-41501 BSCC Grant - PD Expense related to BSCC Grant 228-41500 5K/10K - Marine Safety Expense related to 5K/10K for Marine Safety 230-41500 Cottage Expense related to Blue Cottage 231-41500 Plan Archival - Building Expense related to Plan Archival 231-41502 GIS - Building Expense related to GIS 244-41500 Benches - PW Yard Expense related to Benches 249-41500 Tree Replacement - PW Yard Expense related to Tree Replacement 270-41503 5K/10K - Recreation Expense related to 5K/10K for Recreation 72 City of Seal Beach FY 2016-2017 DEPARTMENT:Various Account Code:004-xxx FUND:004 Special Projects 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget Transfer Out - CIP 004-080-47000 63,126$ 42,000$ -$ -$ Salon Meritage 004-211-41500 - - 600 - Centennial 004-211-41501 49,703 45,300 260,000 6,000 State of the City 044-211-41502 - 4,000 9,300 7,000 BSCC Grant - PD 004-223-41501 - 10,000 - 30,000 5K/10K - Marine Safety 004-228-41500 - 7,200 7,200 - Cottage 004-230-41500 - - 4,500 3,500 Plan Archival - Building 004-231-41500 296 20,000 1,500 20,000 GIS - Building 004-231-41502 - - 10,500 10,500 Benches - PW Yard 004-244-41500 6,857 4,492 9,100 9,000 Tree Replacement - PW Yard 004-249-41500 - - - 4,000 5K/10K - Recreation 004-270-41503 - 10,000 10,000 10,000 TOTAL MAINTENANCE AND OPERATIONS 119,982 142,992 312,700 100,000 TOTAL EXPENDITURES 119,982$ 142,992$ 312,700$ 100,000$ 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 678,516$ 889,420$ 889,420$ 699,020$ Revenues 330,886 83,000 122,300 100,500 Expenditures (119,982) (142,992) (312,700) (100,000) Ending Fund Balance 889,420$ 829,428$ 699,020$ 699,520$ FUND BALANCE ANALYSIS MAINTENANCE AND OPERATIONS 73 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:050-019 FUND:050-Seal Beach Cable 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 91,565$ 300,000$ 81,000$ 294,000$ TOTAL 91,565$ 300,000$ 81,000$ 294,000$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Station Operations 47000 Transfer Out - CIP Transfer to Capital Fund for Project:Amount BG1402 SBTV3 Control Room Upgrades 219,000 74 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:050-019 FUND:050-Seal Beach Cable 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 050-019-44000 54,884$ 75,000$ 75,000$ 75,000$ Special Expense-SBTV 050-019-44001 34,091 - - - Transfer Out - CIP 050-019-47000 2,590 225,000 6,000 219,000 TOTAL MAINTENANCE AND OPERATIONS 91,565$ 300,000$ 81,000$ 294,000$ TOTAL EXPENDITURES 91,565$ 300,000$ 81,000$ 294,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 371,449$ 397,064$ 397,064$ 397,064$ Revenues 117,180 92,000 92,000 92,000 Expenditures (91,565) (300,000) (81,000) (294,000) Ending Fund Balance 397,064$ 189,064$ 408,064$ 195,064$ 75 THIS PAGE INTENTIONALLY LEFT BLANK 76 City of Seal Beach Managing Department Head: Chief of Police Mission Statement The Seal Beach Police Department’s Emergency Services Bureau strives to prepare the community of Seal Beach for all types of natural and man-made disasters by providing specialized training, support, experience, and equipment to all City departments and the community at large. Primary Activities The Emergency Services Bureau directs the community to emergency preparedness and provides administrative support. These services include; but, are not limited to:  Prepare, update, and maintain the City of Seal Beach Emergency Plan,  Maintain the City Emergency Operations Center/s (EOC) and emergency communications equipment,  Train City staff who may be called upon to serve in time of disaster,  Assist the Chief of Police and City Manager with issues relating to emergency management,  Steward and conduct emergency exercises in collaboration with county, state, and federal agencies,  Work with other government agencies to develop and maintain, integrated emergency plans for response to a disaster, and  Assist individuals and community organizations toward total disaster preparedness. Objectives Continuously update, deploy, and implement the City’s Emergency Operations Plan (EOP) with basic, intermediate, and advanced disaster preparedness training and programs; including, FEMA Storm Ready and Tsunami Ready, Citizen Emergency Response Team (CERT) training. Continue training staff, Citywide, to the National Incident Management System (NIMS) and participate in a series of tabletop drill exercises practicing the new system. Continue to provide outstanding emergency services management to City stakeholders, including but not limited to: 1. Continue training volunteer emergency responders to augment professional responders. 2. Continue to upgrade our emergency information access and distribution. 3. Supplies for the care and feeding of volunteer workers and emergency responders for long term major incidents. 77 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-021 FUND:001 General Fund - EOC 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 91,987$ 193,200$ 138,200$ 223,400$ Maintenance and Operations 39,099 51,153 19,400 23,000 TOTAL 131,086$ 244,353$ 157,600$ 246,400$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40002 Temporary Special Pay Employee salaries costs 40003 Over-time Employee salaries costs 40005 Holiday Pay Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40020 Uniform Allowance Employee benefits costs 40021 Annual Education Employee benefits costs 40023 Cafeteria Taxable Employee benefits costs 40026 Comptime Buy/Payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40028 Sick Payout Employee benefits costs 40030 Unemployment Employee benefits costs 40400 Training and Meetings International Assoc. of Emergency Mgrs., CA. Emergency Services Assoc., Fed. Emergency Mgrs. Assoc. conference, CA. Specialized Training Institute, OC Emergency Mgrs. Assoc., Red Cross training, and mature driver recertification 40700 Equipment/Materials Radio Amateur Civil Emergency Services radio equipment, Community Emergency Response Team vehicle and trailer expenses, Volunteers in Police Service events expenses, and Emergency Operations Center enhancements and equipment maintenance 40800 Special Departmental Emergency food and supplies, Radio Amateur Civil Emergency Srvcs. and Community Emergency Response Team uniform and gear, and miscellaneous informational print jobs 44000 Contract Professional National Night Out, Neighbor for Neighbor, Emergency Prop Expo Health Fair, traffic control equipment and supplies, Community events and public outreach, and fingerprinting of new VIPS & CERT members 78 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-021 FUND:001 General Fund - EOC 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-021-40001 66,484$ 119,200$ 75,100$ 133,700$ Special Pay 001-021-40002 - - 200 - Over-Time 001-021-40003 1,099 - 700 - Holiday Pay 001-021-40005 2,383 8,100 5,500 9,100 Cell Phone Allowance 001-021-40009 - - 200 900 PERS Retirement 001-021-40012 17,532 38,100 29,500 46,500 Medical Insurance 001-021-40014 - 18,200 18,200 19,200 Medicare Insurance 001-021-40017 1,024 2,000 1,300 2,200 Life and Disability 001-021-40018 - 1,100 1,100 1,100 Uniform Allowance 001-021-40020 538 1,000 700 1,000 Annual Education 001-021-40021 2,423 4,500 3,000 6,000 Cafeteria Taxable 001-021-40023 504 1,000 400 - Comptime Buy/Payout 001-021-40026 - - 2,300 1,200 Vacation Buy/Payout 001-021-40027 - - - 2,500 TOTAL PERSONNEL SERVICES 91,987$ 193,200$ 138,200$ 223,400$ MAINTENANCE AND OPERATIONS Training and Meeting 001-021-40400 2,943$ 4,000$ 3,600$ 4,000$ Equipment and Materials 001-021-40700 3,752 5,953 5,000 8,500 Special Departmental 001-021-40800 1,782 29,500 1,800 4,500 Contract Professional 001-021-44000 30,622 11,700 9,000 6,000 TOTAL MAINTENANCE AND OPERATIONS 39,099$ 51,153$ 19,400$ 23,000$ TOTAL EXPENDITURES 131,086$ 244,353$ 157,600$ 246,400$ 79 THIS PAGE INTENTIONALLY LEFT BLANK 80 City of Seal Beach Managing Department Head: Chief of Police Mission Statement The Seal Beach Police Department dedicates itself to providing outstanding police service to the citizens of Seal Beach with the primary objective of protecting lives and property. Its Mission Statement reads, “The Mission of the Police Department is to drive down crime and improve the quality of life for residents and visitors of Seal Beach.” Primary Activities The Department's primary duties include: responding to calls for service; conducting preventive, direct foot and vehicular patrols; and providing traffic enforcement in areas where traffic accidents are occurring and in residential areas as a response to traffic complaints. It also provides neighborhood policing services to geographically defined locations to reduce crime and crime related issues and to partner with the community to maintain its high quality of life standards; follow-through on patrol arrests, cases with workable leads, and file criminal cases with the District Attorney's office; and provide front-counter services to the police during business hours; all within the framework of a community-policing environment. Objectives Maintain Public Safety and Quality of Life • Continue to implement Community Oriented Policing o Work with alcohol establishments to reduce over consumption by patrons o Continue to provide “above and beyond” customer service where possible o Focus on crime prevention, intervention and suppression  The FY16-17 budget cycle will experience a continuation of these efforts. 81 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-022 FUND:001 General Fund - Field Services 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 6,342,829$ 6,270,400$ 6,158,900$ 6,486,000$ Maintenance and Operations 34,054 42,000 30,000 27,000 TOTAL 6,376,883$ 6,312,400$ 6,188,900$ 6,513,000$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40002 Temporary Special Pay Employee salaries costs 40003 Over-time Employee salaries costs 40004 Part-time Employee salaries costs 40005 Holiday Pay Employee benefits costs 40007 Tuition Reimbursement Employee benefits costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Cafeteria Employee benefits costs 40016 OT-OCTA Agreement Employee salaries costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40020 Uniform Allowance Employee benefits costs 40021 Annual Education Employee benefits costs 40022 Flexible Spending Cafeteria Employee benefits costs 40023 Cafeteria - Taxable Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40400 Training and meetings FBI-NAA training, Non-Post reimbursement training, conferences, mileage, reserve training, FBI-NAA conference, peer support team training, CSTI, CPOA, UC Regents, CNOA, Team Building Workshop, OCSD classes, Motor Training, Command College, Traffic, Narcotics training, Hostage Roll of Chief, Armorer course, Juvenile Justice, Crisis communications, and Basic updated skills for Sworn Officers 40401 Extradition Extradition related expenses 40402 Training and meetings - POST POST training 82 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-022 FUND:001 General Fund - Field Services 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-022-40001 3,773,760$ 3,712,000$ 3,569,600$ 3,823,100$ Temporary Special Pay 001-022-40002 20,095 17,700 22,500 17,700 Over-time 001-022-40003 341,009 194,600 216,300 200,000 Part-time 001-022-40004 11,800 12,000 9,600 12,000 Holiday Pay 001-022-40005 207,509 244,100 210,000 251,400 Tuition Reimbursement 001-022-40007 17,848 25,000 12,000 17,000 Cell Phone Allowance 001-022-40009 10,880 10,900 10,900 9,100 Deferred Comp - Cafeteria 001-022-40010 65,527 58,300 55,100 49,200 Deferred Comp 001-022-40011 6,888 7,000 7,000 7,100 PERS Retirement 001-022-40012 1,107,502 1,227,500 1,084,200 1,359,200 PARS Retirement 001-022-40013 153 200 200 200 Medical Insurance 001-022-40014 450,134 426,100 406,100 440,900 AFLAC Cafeteria 001-022-40015 5,230 3,600 2,900 1,900 OT-OCTA Agreement C-9-0651 001-022-40016 155 - - - Medicare Insurance 001-022-40017 68,830 65,600 65,700 66,700 Life and Disability 001-022-40018 33,711 31,400 30,300 33,500 Uniform Allowance 001-022-40020 30,331 29,400 29,400 31,300 Annual Education 001-022-40021 125,200 116,300 117,300 107,900 Flexible Spending - Cafeteria 001-022-40022 687 - 1,300 800 Cafeteria - Taxable 001-022-40023 7,006 12,600 6,500 5,400 Comptime Buy/Payout 001-022-40026 24,413 38,800 24,000 21,800 Vacation Buy/Payout 001-022-40027 34,161 37,300 135,000 29,800 Sick Payout 001-022-40028 - - 143,000 - TOTAL PERSONNEL SERVICES 6,342,829$ 6,270,400$ 6,158,900$ 6,486,000$ MAINTENANCE AND OPERATIONS Training and Meetings 001-022-40400 33,604$ 20,000$ 20,000$ 15,000$ Extradition 001-022-40401 300 - - - Training and Meetings - POST 001-022-40402 - 22,000 10,000 12,000 Contract Professional 001-022-44000 150 - - - TOTAL MAINTENANCE AND OPERATIONS 34,054$ 42,000$ 30,000$ 27,000$ TOTAL EXPENDITURES 6,376,883$ 6,312,400$ 6,188,900$ 6,513,000$ 83 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-023 FUND:001 General Fund - Support Services 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 908,327$ 1,002,200$ 970,800$ 708,400$ Maintenance and Operations 695,357 835,441 775,300 816,000 Capital Outlay 486 7,500 - 7,500 TOTAL 1,604,170$ 1,845,141$ 1,746,100$ 1,531,900$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40003 Over-time Employee salaries costs 40004 Part-time Employee salaries costs 40007 Tuition Reimbursement Employee benefits costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40020 Uniform Allowance Employee benefits costs 40022 Flexible Spending - Cafeteria Employee benefits costs 40023 Cafeteria Taxable Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/Payout Employee benefits costs 40028 Sick Payout Employee benefits costs 40030 Unemployment Employee benefits costs 40100 Office Supplies Office Supplies and Postage 40300 Memberships and Dues CPOA, CPCA, OCTMA, SCCIA, CHIA, CPPA, CTOA, CATO, CAHN, CNOA, IACP, CCUG, FBI-NAA, IAPE, CLEARS, CAPE, IAEM, WCUG, CA Peer Support Assoc., CA Emergency Serv Assoc., National Information Officers, OC Chief & Sheriff Assoc., and new memberships for positional changes 40400 Training and Meetings Non-POST reimbursed training for property and evidence, records, notary, office training, computer training, court, and time management 40402 Training and Meetings - POST POST reimburseable training 40700 Equipment/materials Photo processing, batteries, flares, audio/video tapes, non-office supplies, radar maintenance & repairs, audio recorders, body armor fingerprint supplies, small computer peripherals, disaster kits, supplies, field consumables, tasers, license plate reader, and cameras 84 40800 Special Departmental Citations (moving/parking), uniforms, badges, property supplies, range supplies & ammunition, special order items, Volunteer program drug testing kits, equipment repairs, and body armor 40804 Vehicles Leasing Leasing detective vehicles 40805 Special Expense - 5K/10K 5K/10K related expenses 41000 Telephone T-1 line connections to West Covina and OC Elite, ILJAOC and ILJAOC connection 41010 Gas Building gas costs 41020 Electricity Building electricity costs 42000 Rental/lease Equip Code 5 group, Direct TV, postage meter, CLEAR, Pitney Bowes, De Lage Copier Leases, and C3 Office Solutions 44000 Contract Professional False alarm, DOJ fingerprinting, sexual assault examinations, turbo data, employment physicals, background investigations, DUI blood and breath tests, transcription services, polygraph testing, first aid supplies, Orange County 800 MHz contract, TCTI counseling, Corodata, and diversified thermal prop. freezer maint. 45000 Intergovernmental West Covina Systems Group, County Prosecution Assessment fees, radio and MDC repairs, Range fees, mobile command post vehicle, County of Orange citation processing, and AFIS shared cost 48010 Furniture and Fixtures Incremental Furniture and OSHA Compliant 85 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-023 FUND:001 General Fund - Support Services 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-023-40001 585,970$ 637,900$ 627,100$ 456,000$ Over-time 001-023-40003 12,916 8,000 6,400 13,000 Part-time 001-023-40004 100,013 115,200 108,000 61,800 Tuition Reimbursement 001-023-40007 3,037 6,000 3,000 6,000 Cell Phone Allowance 001-023-40009 589 900 900 900 Deferred Comp - Cafeteria 001-023-40010 8,313 7,200 11,900 10,100 Deferred Compensation 001-023-40011 7,602 9,200 9,100 7,500 PERS Retirement 001-023-40012 74,758 95,600 94,100 67,800 PARS Retirement 001-023-40013 1,303 1,500 1,400 800 Medical Insurance 001-023-40014 75,773 82,200 76,100 62,900 AFLAC Cafeteria 001-023-40015 1,745 1,300 1,500 1,500 Medicare Insurance 001-023-40017 9,753 11,700 10,400 8,100 Life and Disability 001-023-40018 7,335 7,900 7,900 5,500 Uniform Pay 001-023-40020 5,296 5,500 5,500 3,100 Flexible Spending - Cafeteria 001-023-40022 422 - 300 300 Cafeteria Taxable 001-023-40023 1,018 2,000 1,000 - Comptime Buy/Payout 001-023-40026 3,722 5,200 4,200 1,900 Vacation Buy/Payout 001-023-40027 7,126 4,900 1,000 1,200 Sick Payout 001-023-40028 730 - - - Unemployment 001-023-40030 906 - 1,000 - TOTAL PERSONNEL SERVICES 908,327$ 1,002,200$ 970,800$ 708,400$ MAINTENANCE AND OPERATIONS Office Supplies 001-023-40100 8,989$ 15,524$ 14,000$ 15,000$ Memberships and Dues 001-023-40300 3,574 4,500 4,400 4,800 Training and Meetings 001-023-40400 8,075 4,000 4,200 4,000 Training and Meetings - POST 001-023-40402 - 1,000 500 1,000 Automotive Expense 001-023-40600 3,290 8,500 8,500 6,000 Equipment/Materials 001-023-40700 26,418 64,800 52,000 52,500 A Special Departmental 001-023-40800 36,083 58,217 48,000 56,600 B Vehicles Leasing 001-023-40804 597 1,000 200 1,000 Special Expense - 5K/10K 001-023-40805 3,150 - - - Telephone 001-023-41000 40,972 60,000 49,500 62,000 C Gas 001-023-41010 2,547 3,600 2,900 3,400 Electricity 001-023-41020 63,266 55,000 56,100 58,000 Rental/Lease Equip 001-023-42000 7,147 19,900 20,000 26,000 Contract Professional 001-023-44000 138,595 159,400 155,000 151,300 D Intergovernmental 001-023-45000 352,654 380,000 360,000 374,400 E TOTAL MAINTENANCE AND OPERATIONS 695,357$ 835,441$ 775,300$ 816,000$ CAPITAL OUTLAY Furniture and Fixtures 001-023-48010 486$ 7,500$ -$ 7,500$ TOTAL CAPITAL OUTLAY 486$ 7,500$ -$ 7,500$ TOTAL EXPENDITURES 1,604,170$ 1,845,141$ 1,746,100$ 1,531,900$ 86 City of Seal Beach Managing Department Head: Chief of Police Mission Statement The Seal Beach Detention Center is dedicated to the humane processing and housing of prisoners arrested by the Seal Beach Police Department and allied agencies, along with pay-to-stay prisoners serving adjudicated, local court sentences; all with an emphasis on courteous treatment with respect for individual rights and liberties within a confinement environment. Primary Activities The Detention Center's primary function is to process, book, and transport those arrested by members of the Seal Beach Police Department. Additionally, the Detention Center provides custody and care for contract City, County, State, and Federal prisoners serving sentences or awaiting relocation, in a manner that complies with all applicable County, State, and Federal mandates. Objectives  The Police Department has staff that provides jail intake processing and screening, security, booking, and transportation services for Seal Beach arrestees and those of other governmental agencies with contracts for service by the Department.  Additionally, the Detention Center provides bed space to local and regional, criminals serving jail sentences, for which they pay a fee to the City in an effort to reduce operational costs. 87 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-024 FUND:001 General Fund - Detention Facility 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 685,550$ 800,100$ 697,500$ 799,700$ Maintenance and Operations 69,502 87,800 69,400 87,800 TOTAL 755,052$ 887,900$ 766,900$ 887,500$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40002 Temporary Special Pay Employee salaries costs 40003 Over-time Employee salaries costs 40005 Holiday Pay Employee salaries costs 40007 Tuition Reimbursement Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40020 Uniform Allowance Employee benefits costs 40021 Annual Education Employee benefits costs 40022 Flexible Spending - Cafeteria Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40100 Office Supplies Office Supplies 40200 Public/Legal Notices Recruitment advertisements 40300 Memberships and Dues Newport Harbor Bar Assoc., CA Jail Programs Assoc. & American Correctional Assoc., LA County Bar Assoc. and Riverside County Bar Association 40400 Training and Meetings STC training, Federal training and meetings and other required training. 40700 Equipment/Materials Plumbing, fixtures, lighting, replacement cameras, cleaning materials, jail mattresses, bedding, uniforms, vacuum, miscellaneous operating and equipment supplies and new floor polisher 40800 Special Departmental Uniforms, CSO badges and STC Core course uniform/material 41000 Telephone Telephone services 44000 Contract Professional Contract physician, nurse, and meal vendor; general maintenance contractual services; contract GPS work furlough inmate services. 88 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-024 FUND:001 General Fund - Detention Facility 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-024-40001 453,212$ 506,900$ 450,500$ 503,000$ Temporary Special Pay 001-024-40002 88 500 100 500 Over-time 001-024-40003 32,414 33,000 33,000 33,000 Holiday Police - Detention Center 001-024-40005 7,119 10,200 8,000 10,200 Tuition Reimbursement 001-024-40007 3,971 5,000 3,500 5,000 Cell Allowance 001-024-40009 822 800 300 800 Deferred Comp - Cafeteria 001-024-40010 5,784 14,300 6,100 12,300 Deferred Compensation 001-024-40011 3,093 3,600 3,100 3,600 PERS Retirement 001-024-40012 79,078 102,800 96,300 109,100 Medical Insurance 001-024-40014 64,615 84,200 64,200 80,300 AFLAC Cafeteira 001-024-40015 324 - - - Medicare Insurance 001-024-40017 7,666 8,600 7,700 8,600 Life and Disability 001-024-40018 4,429 5,600 5,300 5,900 Uniform Pay 001-024-40020 5,111 5,600 4,900 5,600 Annual Education - POST 001-024-40021 5,462 5,500 5,500 5,500 Flexible Spending - Cafeteria 001-024-40022 - - - 1,700 Comptime Buy/Payout 001-024-40026 8,167 9,800 7,500 10,600 Vacation Buy/Payout 001-024-40027 4,195 3,700 1,500 4,000 TOTAL PERSONNEL SERVICES 685,550$ 800,100$ 697,500$ 799,700$ MAINTENANCE AND OPERATIONS Office Supplies 001-024-40100 689$ 800$ 400$ 800$ Public/Legal Notices 001-024-40200 - 500 - 500 Memberships and Dues 001-024-40300 - 1,500 200 1,500 Training and Meeting 001-024-40400 5,321 6,000 4,000 6,000 Equipment/Materials 001-024-40700 7,720 10,000 8,500 10,000 Special/Departmental 001-024-40800 2,604 3,200 2,800 3,200 Telephone 001-024-41000 555 800 2,000 800 Contract Prof Svcs 001-024-44000 52,613 65,000 51,500 65,000 TOTAL MAINTENANCE AND OPERATIONS 69,502$ 87,800$ 69,400$ 87,800$ TOTAL EXPENDITURES 755,052$ 887,900$ 766,900$ 887,500$ 89 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-025 FUND:001 General Fund - Parking Enforcement 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services -$ -$ -$ 337,500$ TOTAL -$ -$ -$ 337,500$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40004 Part-time Employee salaries costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40020 Uniform Allowance Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 90 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-025 FUND:001 General Fund - Parking Enforcement 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-025-40001 -$ -$ -$ 208,500$ Part-Time 001-025-40004 - - - 48,600 Deferred Comp - Cafeteria 001-025-40010 - - - 3,200 Deferred Compensation 001-025-40011 - - - 2,000 PERS Retirement 001-025-40012 - - - 36,600 PARS Retirement 001-025-40013 - - - 600 Medical Insurance 001-025-40014 - - - 20,500 Medicare Insurance 001-025-40017 - - - 4,000 Life and Disability 001-025-40018 - - - 2,500 Uniform Pay 001-025-40020 - - - 2,300 Comptime Buy/Payout 001-025-40026 - - - 4,600 Vacation Buy/Payout 001-025-40027 - - - 4,100 TOTAL PERSONNEL SERVICES -$ -$ -$ 337,500$ TOTAL EXPENDITURES -$ -$ -$ 337,500$ 91 THIS PAGE INTENTIONALLY LEFT BLANK 92 City of Seal Beach Managing Department Head: City Manager Mission Statement Fire Services contribute to the safety and well being of the community by responding to emergency situations and promoting fire prevention. Primary Activities Fire Services are provided through a contract with the Orange County Fire Authority (OCFA). The OCFA provides technical, rescue, fire prevention, fire investigation, hazardous materials response, public information/education, paramedic and ambulance transport services. 93 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-026 FUND:001 General Fund - Fire Services 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 93,560$ 116,600$ 116,600$ 135,500$ Maintenance and Operations 4,609,538 4,800,000 4,800,000 4,918,300 TOTAL 4,703,098$ 4,916,600$ 4,916,600$ 5,053,800$ ACCOUNT NUMBER EXPLANATION 40012 PERS Retirement Retiree costs 44000 Contract Professional Svcs OCFA Contract (Fire and Emergency Medical Services) 94 City of Seal Beach FY 2016-2017 DEPARTMENT:City Manager Account Code:001-026 FUND:001 General Fund - Fire Services 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES PERS Retirement 001-026-40012 93,560$ 116,600$ 116,600$ 135,500$ TOTAL PERSONNEL SERVICES 93,560$ 116,600$ 116,600$ 135,500$ MAINTENANCE AND OPERATIONS Contract Professional Services 001-026-44000 4,609,538$ 4,800,000$ 4,800,000$ 4,918,300$ TOTAL MAINTENANCE AND OPERATIONS 4,609,538$ 4,800,000$ 4,800,000$ 4,918,300$ TOTAL EXPENDITURES 4,703,098$ 4,916,600$ 4,916,600$ 5,053,800$ 95 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-035 FUND:001 General Fund - West Comm JPA 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 665,981$ 725,000$ 725,000$ 750,900$ TOTAL 665,981$ 725,000$ 725,000$ 750,900$ ACCOUNT NUMBER EXPLANATION 46000 West Comm West Comm JPA 96 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:001-035 FUND:001 General Fund - West Comm JPA 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS West Comm 001-035-46000 665,981$ 725,000$ 725,000$ 750,900$ TOTAL MAINTENANCE AND OPERATIONS 665,981$ 725,000$ 725,000$ 750,900$ TOTAL EXPENDITURES 665,981$ 725,000$ 725,000$ 750,900$ 97 THIS PAGE INTENTIONALLY LEFT BLANK 98 City of Seal Beach Managing Department Head: Chief of Police Mission Statement The Supplemental Law Enforcement Services Fund (SLESF) Grant (Proposition 172, circa 1992) is restricted funding received from the State under the State Citizens Option for Public Safety Program. Certain implementation procedures are required prior to the use of these funds, and the funds must not be used to supplant existing funding for law enforcement. Primary Activities The State awards this on-going grant contribution, annually, to local law enforcement agencies in the amount of approximately $100,000 a year to provide funding for new program personnel, overtime, equipment, and/or other uses within the police department. Expenditures must link to front-line police services. Objectives  The Police Department's SLESF will provide funds for personnel and equipment supporting the Department's community policing efforts and front-line support.  For the FY2016-2017 budget cycle, the City will expend existing funds for personnel and equipment supporting the department's front-line, community policing efforts and for other permissible law enforcement uses. 99 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:009-600 FUND:009 Supplemental Law Enforcement Srvc 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 84,837$ 86,200$ 81,200$ 86,200$ Maintenance and Operations 26,542 35,000 37,000 30,000 TOTAL 111,379$ 121,200$ 118,200$ 116,200$ ACCOUNT NUMBER EXPLANATION 40003 Over-time Special events-SLEF Grant 40010 Deferred Comp - Cafeteria Employee benefits costs 40015 AFLAC- Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40400 Training and Meetings Rifle training, SWAT, special program training 40700 Equipment/Materials SWAT, community policing equipment, frontline and training 100 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:009-600 FUND:009 Supplemental Law Enforcement Srvc 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Over-time - SLESF Grant 009-600-40003 83,475$ 85,000$ 80,000$ 85,000$ Deferred Comp- Cafeteria 009-600-40010 140 - - - AFLAC - Cafeteria 009-600-40015 3 - - - Medicare Insurance 009-600-40017 1,219 1,200 1,200 1,200 TOTAL PERSONNEL SERVICES 84,837$ 86,200$ 81,200$ 86,200$ MAINTENANCE AND OPERATIONS Training and Meetings SLESF Grant 009-600-40400 5,952$ 5,000$ 7,000$ 5,000$ Equipment/Materials 009-600-40700 20,590 30,000 30,000 25,000 TOTAL MAINTENANCE AND OPERATIONS 26,542$ 35,000$ 37,000$ 30,000$ TOTAL EXPENDITURES 111,379$ 121,200$ 118,200$ 116,200$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 24,913$ 29,713$ 29,713$ 22,013$ Revenues 116,179 100,300 110,500 100,300 Expenditures (111,379) (121,200) (118,200) (116,200) Ending Fund Balance 29,713$ 8,813$ 22,013$ 6,113$ 101 THIS PAGE INTENTIONALLY LEFT BLANK 102 City of Seal Beach Managing Department Head: Chief of Police Mission Statement The Seal Beach Police Detention Center serves as a lock-up facility capable of holding 18 arrestees or pay-to-stay inmates. The high security facility holds male prisoners of varying degrees of security risks. Female prisoners brought to the facility for booking purposes are processed out of the facility as soon as practicable. Prisoners housed in the facility are allowed the opportunity to purchase commissary items to better their time served. Those monies spent by the prisoners cover costs of the commissary items purchased and also other items for the good of all prisoners within the facility. Primary Activities The Inmate Welfare Fund was initially funded by monies seeded from the previous jail services vendor and carried over for the benefit of prisoners housed in the facility. Additional monies feeding the fund are generated through sales of commissary items to the prisoners, for their benefit. Any and all proceeds from these sales are rolled back to the prisoners in the form of supplies and equipment to better their lot while confined. Objectives  The Detention Center's objectives include but are not limited to providing safe, responsible, courteous, and dignified custodial services to local arrestees and resident inmates serving court ordered sentences for a variety of crimes. 103 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:010-024 FUND:010 Inmate Welfare Fund 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 3,366$ 15,000$ 5,500$ 15,000$ TOTAL 3,366$ 15,000$ 5,500$ 15,000$ ACCOUNT NUMBER EXPLANATION 40700 Equipment/Materials Equipment/materials to benefit inmates 40800 Special Departmental Miscellaneous commissary items to benefit inmates 104 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:010-024 FUND:010 Inmate Welfare Fund 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Equipment/Materials 010-024-40700 109$ 5,000$ 2,000$ 5,000$ Special Departmental 010-024-40800 3,257 10,000 3,500 10,000 TOTAL MAINTENANCE AND OPERATIONS 3,366$ 15,000$ 5,500$ 15,000$ TOTAL EXPENDITURES 3,366$ 15,000$ 5,500$ 15,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 1,388$ 8,975$ 8,975$ 13,575$ Revenues 10,953 10,000 10,100 10,000 Expenditures (3,366) (15,000) (5,500) (15,000) Ending Fund Balance 8,975$ 3,975$ 13,575$ 8,575$ 105 THIS PAGE INTENTIONALLY LEFT BLANK 106 City of Seal Beach Managing Department Head: Chief of Police Mission Statement The State Asset Forfeiture Fund accounts for revenues derived from monies and property seized in drug-related incidents. Those labeled State or Federal indicate the jurisdictional authority over the assets seized and converted to City use. The primary purpose of the Asset Forfeiture Program is to deter drug-related crimes by depriving criminals of the profits and proceeds from trafficking illegal drugs. Another purpose of the program is to enhance cooperation among federal, state, and local law enforcement agencies through the equitable sharing of asset forfeiture proceeds. These funds cannot be used to supplant on-going operations, for the payment of salaries for existing positions, or for non-law enforcement purposes. Primary Activities The Asset Forfeiture Fund will provide funds for equipment to upgrade new police vehicles to operational status; modernize older police vehicles; and, to purchase new equipment for other law enforcement uses. Objectives  During the FY2016-2017 budget cycle, the City may expend existing funds for equipment to upgrade new police vehicles to operational status; modernize older police vehicles; and, to purchase new equipment for other law enforcement uses. 107 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:011-555 FUND:011 Asset Forfeiture (State) 2015-2016 2016-2017 2014-2015 Amended 2014-2015 Proposed Actual Budget Estimated Budget Personnel Services -$ -$ -$ -$ Maintenance and Operations - 4,800 - 4,800 TOTAL -$ 4,800$ -$ 4,800$ ACCOUNT NUMBER EXPLANATION 40700 Equipment/materials Frontline equipment including drug enforcement and policing equipment. 40800 Special Departmental Travel and extradition expenses. 108 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:011-555 FUND:011 Asset Forfeiture (State) 2015-2016 2016-2017 Account 2014-2015 Amended 2014-2015 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Equipment and Materials 011-555-40700 -$ 3,000$ -$ 3,000$ Special Departmental 011-555-40800 - 1,800 - 1,800 TOTAL MAINTENANCE AND OPERATIONS -$ 4,800$ -$ 4,800$ TOTAL EXPENDITURES -$ 4,800$ -$ 4,800$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2014-2015 Proposed Actual Budget Estimated Budget Beginning Fund Balance 6,813$ 6,840$ 6,840$ 8,440$ Revenues 27 - 1,600 - Expenditures - (4,800) - (4,800) Ending Fund Balance 6,840$ 2,040$ 8,440$ 3,640$ 109 THIS PAGE INTENTIONALLY LEFT BLANK 110 City of Seal Beach Managing Department Head: Chief of Police Mission Statement The Federal Asset Forfeiture Fund accounts for revenues derived from monies and property seized in drug-related incidents. Those labeled State or Federal indicate the jurisdictional authority over the assets seized and converted to City use. The primary purpose of the Asset Forfeiture Program is to deter drug-related crimes by depriving criminals of the profits and proceeds from trafficking illegal drugs. Another purpose of the program is to enhance cooperation among federal, state, and local law enforcement agencies through the equitable sharing of asset forfeiture proceeds. These funds cannot be used to supplant on-going operations, for the payment of salaries for existing positions, or for non-law enforcement purposes. Primary Activities The Asset Forfeiture Fund will provide funds for equipment to upgrade new police vehicles to operational status; modernize older police vehicles; and, to purchase new equipment for other law enforcement uses. Objectives  During the FY 2016-2017 budget cycle, the City may expend existing funds for equipment to upgrade new police vehicles to operational status; modernize older police vehicles; and, to purchase new equipment for other law enforcement uses. 111 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:013-111 FUND:013 Asset Forfeiture (Federal) 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 66,565$ 179,700$ 142,800$ -$ Maintenance and Operations 550 124,300 - 124,300 TOTAL 67,115$ 304,000$ 142,800$ 124,300$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40002 Temporary Special Pay Employee salaries costs 40003 Over-time Employee salaries costs 40005 Holiday Pay Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40020 Uniform Allowance Employee benefits costs 40021 Annual Education Employee benefits costs 112 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:013-111 FUND:013 Asset Forfeiture (Federal) 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 013-111-40001 45,978$ 89,200$ 84,700$ -$ Temporary Special Pay 013-111-40002 162 - 1,000 - Overtime 013-111-40003 1,800 35,400 4,000 - Holiday Pay 013-111-40005 4,321 6,400 5,800 - Deferred Comp - Cafeteria 013-111-40010 458 3,000 - - PERS Retirement 013-111-40012 12,567 28,500 27,600 - Medical Insurance 013-111-40014 - 13,200 16,100 - Medicare Insurance 013-111-40017 741 2,000 1,500 - Life and Disability 013-111-40018 - 1,000 1,100 - Uniform Allowance 013-111-40020 539 1,000 1,000 - TOTAL PERSONNEL SERVICES 66,565$ 179,700$ 142,800$ -$ MAINTENANCE AND OPERATIONS Equipment and Materials 013-111-40700 -$ 122,500$ -$ 122,500$ Special Departmental 013-111-40800 550 1,800 - 1,800 TOTAL MAINTENANCE AND OPERATIONS 550$ 124,300$ -$ 124,300$ TOTAL EXPENDITURES 67,115$ 304,000$ 142,800$ 124,300$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 25$ (67,090)$ (67,090)$ (134,890)$ Revenues - 300,000 75,000 150,000 Expenditures (67,115) (304,000) (142,800) (124,300) Ending Fund Balance (67,090)$ (71,090)$ (134,890)$ (109,190)$ 113 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:027-022 FUND:027 Pension Obligation Bond 027-026 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Debt Service 1,137,298$ 1,177,900$ 1,177,900$ 1,221,700$ TOTAL 1,137,298$ 1,177,900$ 1,177,900$ 1,221,700$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Wells Fargo - Trustee Fee for Pension Obligation Bond 47888 Debt Service Debt service principal 47999 Interest Expense Debt service interest 114 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:027-022 FUND:027 Pension Obligation Bond 027-026 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Contract Professional 027-022-44000 2,000$ 2,500$ 2,500$ 2,500$ D/S Pmt Safety - Principal 027-022-47888 859,000 950,000 950,000 1,055,000 Interest Payment - Safety 027-022-47999 276,298 225,400 225,400 164,200 TOTAL DEBT SERVICE 1,137,298$ 1,177,900$ 1,177,900$ 1,221,700$ TOTAL EXPENDITURES 1,137,298$ 1,177,900$ 1,177,900$ 1,221,700$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 91,857$ 95,807$ 95,807$ 99,307$ Revenues 1,141,248 1,177,900 1,181,400 1,221,700 Expenditures (1,137,298) (1,177,900) (1,177,900) (1,221,700) Ending Fund Balance 95,807$ 95,807$ 99,307$ 99,307$ 115 City of Seal Beach FY 2015-2016 DEPARTMENT:Finance Account Code:028-026 FUND:028 Fire Station Bond 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Debt Service 566,018$ 579,700$ 579,700$ 535,000$ TOTAL 566,018$ 579,700$ 579,700$ 535,000$ ACCOUNT NUMBER EXPLANATION 47888 Debt Service Debt service principal 47999 Interest Expense Debt service interest 116 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:028-026 FUND:028 Fire Station Bond 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Debt Service Pmt - Principal 028-026-47888 420,000$ 420,000$ 420,000$ 420,000$ Interest Payment 028-026-47999 146,018 159,700 159,700 115,000 TOTAL DEBT SERVICE 566,018$ 579,700$ 579,700$ 535,000$ TOTAL EXPENDITURES 566,018$ 579,700$ 579,700$ 535,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 626,591$ 626,555$ 626,555$ 597,355$ Revenues 565,982 579,700 550,500 535,000 Expenditures (566,018) (579,700) (579,700) (535,000) Ending Fund Balance 626,555$ 626,555$ 597,355$ 597,355$ 117 THIS PAGE INTENTIONALLY LEFT BLANK 118 City of Seal Beach Managing Department Head: Chief of Police Mission Statement The City and its Police Department intend to use law enforcement grant monies, whenever possible to provide specialized funding for the purposes of law enforcement within the City of Seal Beach. . Primary Activities Use Urban Area Security Anitiative (UASI) grant funds to pay for training and equipment which enhance the overall capabilities of the Seal Beach Police Department to respond to community public safety and law enforcement needs. Previous purchases included: police headquarters building target hardening; a fully equipped CERT equipment trailer and tow vehicle; a fully equipped Mobile Command Post vehicle; RACES radio equipment; portable radios; specialized training and backfill pay; etc. Objectives  UASI Grant: The Federal homeland Security Appropriations Act provides funding to address the needs of high-risk urban areas through planning, equipment, training, and exercises throughout the Urban Area Security Initiative (UASI).  The City of Seal Beach is located in the Orange County Urban Area, and is eligible to receive financial assistance in the form of funds and/or equipment through UASI sub- grants.  The Orange County Operational Area, under the California Office of Emergency Services (OES), has chosen the Cities of Anaheim and/or Santa Ana as the core UASI agencies for the Orange County Urban Area.  The intent of these grant funds is to reimburse City funds expended in advance, pursuant agreements between the Orange County Urban Area and the Cities of Anaheim and/or Santa Ana will distribute these monies to the participating agencies UASI Grant:  The Federal Homeland Security Appropriations Act provides funding to address the needs of high-risk urban areas through planning, equipment, training, and exercises through the Urban Area Security Initiative (UASI). 119 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:075 FUND:075 Police Grants 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 72,647$ 115,300$ 83,900$ 121,700$ Maintenance and Operations 19,757 178,000 3,200 57,300 TOTAL 92,404$ 293,300$ 87,100$ 179,000$ ACCOUNT NUMBER EXPLANATION 40003 Over-time Employee salaries costs 40017 Medicare Insurance Employee benefits costs 40400 Training and meeting Training for Homeland Security 40700 Equipment/Materials Half of cost of body armor supplemented by matching funds limited and restricted by "The Bureau of Justice Assistance" (BJA) 120 City of Seal Beach FY 2016-2017 DEPARTMENT:Police Account Code:075 FUND:075 Police Grants 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Equipment and Materials 075-442-40700 6,468$ -$ 3,200$ -$ Over-time 075-460-40003 13,321 - - - Medicare Insurance 075-460-40017 195 - - - Over-time 075-467-40003 8,319 - - - Medicare Insurance 075-467-40017 121 - - - Over-time - OTS 075-470-40003 43,583 113,600 37,500 - Medicare Insurance 075-470-40017 640 1,700 600 - Over-time - OTS 075-472-40003 - - 42,000 120,000 Medicare Insurance 075-472-40017 - - 600 1,700 TOTAL PERSONNEL SERVICES 72,647$ 115,300$ 83,900$ 121,700$ MAINTENANCE AND OPERATIONS Equipment/Materials 075-442-40700 -$ 5,000$ 3,200$ 5,000$ Equipment & Materials 075-466-40700 4,282 30,000 - 34,000 Training and Meetings - OTS 075-470-40400 - 3,000 - - Equipment and Materials 075-470-40700 15,475 - - - Equipment and Materials 075-472-40700 - 140,000 - 18,300 TOTAL MAINTENANCE AND OPERATIONS 19,757$ 178,000$ 3,200$ 57,300$ TOTAL EXPENDITURES 92,404$ 293,300$ 87,100$ 179,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance (48,221)$ (55,327)$ (55,327)$ 177,073$ Revenues 85,298 318,000 319,500 10,000 Expenditures (92,404) (293,300) (87,100) (179,000) Ending Fund Balance (55,327)$ (30,627)$ 177,073$ 8,073$ 121 THIS PAGE INTENTIONALLY LEFT BLANK 122 City of Seal Beach Managing Department Head: Director of Community Development Mission Statement The mission of the Planning Department is to promote sound economic and environmentally sustainable use of land, consistent with the goals and values of the community and to enhance the quality of life for citizens, businesses, and visitors to the community. It is the department’s goal to provide residents, merchants, elected officials, and City boards and commissions with accurate, detailed, and timely information in a professional and courteous manner that sustains the public trust. Primary Functions • Provide professional planning and land use advice to the City Council, City Planning Commission, and City Manager. • Primary staff to the General Plan/Local Coastal Plan Citizens Advisory Committee, Environmental Quality Control Board, Archaeological Advisory Committee, and DWP CAC. • Promote positive community and economic development within the City. • Review and make recommendations on land use applications including general plan and zoning amendments, tentative maps, conditional use permits, and variances. • Review ministerial projects including room additions, tenant improvements, sign applications, and home occupancy permits for zoning compliance. • Conduct environmental assessments in compliance with the National Environmental Policy Act (NEPA) and California Environmental Quality Act (CEQA) for all private and public projects completed within the City. • Review plans and answer questions at the public counter regarding zoning and land use matters. Summary Activity Report Fiscal Year Number of Planning Commission and Coastal Commission Land Use Cases 2013-2014 33 cases 2014-2015 30 cases 2015-2016 39 cases Objectives • Complete the draft Local Coastal Program and submit to the State Coastal Commission for review. • Continue to work toward improving the pier. • Continue to develop a working relationship with Coastal Commission Staff. • Complete the City’s Climate Action Plan to assist in reducing Greenhouse Gas. 123 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Development Account Code:001-030 FUND:001 General Fund - Planning 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 321,477$ 366,600$ 370,600$ 290,000$ Maintenance and Operations 59,239 116,400 88,900 116,500 TOTAL 380,716$ 483,000$ 459,500$ 406,500$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40003 Overtime Employee salaries costs 40004 Part-time Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40019 FICA Employee benefits costs 40100 Office Supplies Office Supplies 40200 Public/Legal Notices Public hearing notices, Climate Action Plan MND, LCP MND, and posting 40300 Memberships and Dues American Planning Association, California Chapter American California Chapter American Planning Assoc., Association of Environmental Professional, and Planning Director Assoc., of OC 40400 Training and Meetings PDAOC annual forum and monthly workshops, SCAG Regional conference and League Academy for Commissioners 44000 Contract Professional Svcs Local Coastal Planning consultant, Community Development Block Grant administration, and PMC 124 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Development Account Code:001-030 FUND:001 General Fund - Planning 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-030-40001 238,370$ 263,800$ 272,100$ 205,500$ Overtime 001-030-40003 342 - - - Part-time 001-030-40004 6,306 7,200 4,000 7,200 Cell Phone Allowance 001-030-40009 1,305 1,300 400 - Deferred Comp - Cafeteria 001-030-40010 2,462 2,500 2,000 1,100 Deferred Comp 001-030-40011 6,790 7,200 7,500 5,200 PERS Retirement 001-030-40012 31,733 43,500 44,000 35,700 PARS Retirement 001-030-40013 54 100 100 100 Medical Insurance 001-030-40014 27,916 34,000 33,700 29,500 Medicare Insurance 001-030-40017 3,652 4,100 4,100 3,200 Life and Disability 001-030-40018 2,354 2,600 2,600 2,200 FICA 001-030-40019 193 300 100 300 TOTAL PERSONNEL SERVICES 321,477$ 366,600$ 370,600$ 290,000$ MAINTENANCE AND OPERATIONS Office Supplies 001-030-40100 1,604$ 2,000$ 2,000$ 2,000$ Public/Legal Notices 001-030-40200 1,901 5,300 4,700 5,300 Memberships and Dues 001-030-40300 1,766 1,500 8,700 1,600 Training and Meetings 001-030-40400 1,469 2,600 1,500 2,600 Contract Professional 001-030-44000 52,499 105,000 72,000 105,000 TOTAL MAINTENANCE AND OPERATIONS 59,239$ 116,400$ 88,900$ 116,500$ TOTAL EXPENDITURES 380,716$ 483,000$ 459,500$ 406,500$ 125 THIS PAGE INTENTIONALLY LEFT BLANK 126 City of Seal Beach Managing Department Head: Director of Community Development Mission Statement The mission of the Building Division is to promote the safety and wellbeing of residents and visitors by ensuring compliance with all applicable local, state, and federal laws related to building safety and Title 24 State accessibility standards. The Building Division accomplishes this through the courteous, prompt, and professional review of plans and inspections to verify that all construction within the City results in safe structures. Neighborhood Services is also part of the Building Division. The primary responsibility of neighborhood services is to respond to complaints of violations of the City Municipal Code which includes building, planning, public nuisance, noise and environmental issues. Primary Functions • Provide professional expertise and assistance to residents, contractors, and design professionals regarding building code issues. • Review construction plans and documents. • Issue permits for construction and alteration of buildings and structures. • Perform inspections on buildings and structures and enforce compliance with the provisions of the Code of the City of Seal Beach and the California Building Codes. • Compile monthly permit data reports; maintain project coordination with internal divisions, as well as state and local agencies. • Review, amend, and adopt required codes and policies. • Investigate and enforce all municipal code violations such as property maintenance zoning and land use compliance. Summary Activity Report Building Division/Neighborhood Services Fiscal Year Number of Building Plan Checks Completed Number of Building Inspections 2013-2014 230 3700 2014-2015 276 3800 2015-2016 Fiscal Year Number of Code Enforcement Cases Number of Code Enforcement Inspections 2014-2015 30 Active and 62 Closed 820 2015-2016 Objectives  Continue to streamline the plan check process by conducting the review and examination of construction plans in-house and offer outside pan check service for additional expedited service.  Continue a code enforcement compliance policy that responds to complaints within 24 hours.  Remain current on changes within the Building industry and maintain required certifications and licenses for Building Division staff.  Adopt the 2016 Building Codes and Fire Codes. 127 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Development Account Code:001-031 FUND:001 General Fund - Building and Neighborhood Services 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 286,356$ 451,700$ 264,500$ 482,600$ Maintenance and Operations 181,386 24,200 180,200 25,100 TOTAL 467,742$ 475,900$ 444,700$ 507,700$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40003 Over-time Employee salaries costs 40004 Part-time Employee salaries costs 40009 Cell Phone Allowance Employee salaries costs 40010 Deferred Comp - Cafeteria Employee salaries costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40022 Flexible Spending Cafeteria Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40100 Office Supplies Office supplies, and CA Building Code updates 40200 Public/Legal Notices Public/Legal notices 40300 Membership Code enforcement and annual ICC certifications 40400 Training and meetings ICC classess and miscellaneous training 40700 Equipment/materials Equipment materials and office furniture 44000 Contract Professional Svcs Charles Abbott Associates and emergency plan check services **Note: Traw Associates contract for the Building Official position is funded through salaries and benefits savings. 128 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Development Account Code:001-031 FUND:001 General Fund - Building and Neighborhood Services 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-031-40001 221,258$ 347,800$ 188,200$ 367,200$ Over-time 001-031-40003 - - 2,000 - Part-time 001-031-40004 - - 13,300 - Cell Phone Allowance 001-031-40009 135 200 100 - Deferred Comp-Cafeteria 001-031-40010 3,128 3,200 3,400 4,400 Deferred Compensation 001-031-40011 3,968 8,200 3,400 8,800 PERS Retirement 001-031-40012 25,576 36,900 23,000 58,900 Medical Insurance 001-031-40014 26,192 46,500 18,300 33,500 Medicare Insurance 001-031-40017 3,321 5,200 3,200 5,500 Life and Disability 001-031-40018 2,668 3,700 1,900 4,300 Flexible Spending - Cafeteria 001-031-40022 110 - - - Comptime Buy/Payout 001-031-40026 - - 2,300 - Vacation Buy/Payout 001-031-40027 - - 5,400 - TOTAL PERSONNEL SERVICES 286,356$ 451,700$ 264,500$ 482,600$ MAINTENANCE AND OPERATIONS Office Supplies 001-031-40100 863$ 1,800$ 1,800$ 2,000$ Public/Legal Notices 001-031-40200 - 200 200 200 Memberships and Dues 001-031-40300 290 300 300 300 Training and Meetings 001-031-40400 991 1,300 1,300 1,300 Equipment/Materials 001-031-40700 324 600 600 1,300 Contract Professional Svcs 001-031-44000 178,918 20,000 176,000 20,000 TOTAL MAINTENANCE AND OPERATIONS 181,386$ 24,200$ 180,200$ 25,100$ TOTAL EXPENDITURES 467,742$ 475,900$ 444,700$ 507,700$ 129 THIS PAGE INTENTIONALLY LEFT BLANK 130 City of Seal Beach Managing Department Head: Director of Community Development Mission Statement To continue to effectively utilize federal Community Development Block Grant (CDBG) funds as awarded by the County of Orange Housing and Community Development Department. Primary Activities • Continue to fund the bathroom rehabilitation program for Leisure World residents to improve safety and accessibility. Objectives • Complete 90 resident bathroom rehabilitation projects within Leisure World. 131 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Development Account Code:072-030 FUND:072 Community Development Block Grant 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 180,000$ 180,000$ 180,000$ 180,000$ TOTAL 180,000$ 180,000$ 180,000$ 180,000$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Leisure World restroom rehabilitation program 132 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Development Account Code:072-030 FUND:072 Community Development Block Grant 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 072-030-44000 180,000$ 180,000$ 180,000$ 180,000$ TOTAL MAINTENANCE AND OPERATIONS 180,000$ 180,000$ 180,000$ 180,000$ TOTAL EXPENDITURES 180,000$ 180,000$ 180,000$ 180,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance (2,409)$ (2,409)$ (2,409)$ -$ Revenues 180,000 180,000 182,409 180,000 Expenditures (180,000) (180,000) (180,000) (180,000) Ending Fund Balance (2,409)$ (2,409)$ -$ -$ 133 THIS PAGE INTENTIONALLY LEFT BLANK 134 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement To administer planning, programming, budgeting, construction, and maintenance of the infrastructure in a cost-effective way that meets the overall needs of the community. Primary Activities Capital Improvement Program (CIP) - determine projects; seek and secure grant funds; coordinate and manage design consultants; prepare project budgets, estimates, designs and specifications; review plans; coordinate with other departments and agencies; conduct community meetings and prepare presentations and press releases; prepare and present agenda reports to Council, respond to public inquiries; adhere to multi- agency funding and environmental requirements. Regular Activities - development plan check: tract maps, lot line adjustments, utility plans, grading, implement best management practices; issue permits for grading; respond to public, Council and other agencies requests for information on plans, permits, surveys, flood zones and standard plans; track all service requests; prepare maps and blue prints; manage and update the geographic information system (GIS), and manage and file over 7000 record drawings; apply for all available grant funding sources; manage various sources of funding. Construction Management/Inspection - inspection of grading, public, and private improvements, respond to citizen requests concerning construction activities, enforce City and agency regulations, and ensure quality assurance and conformance to plans, specifications and standards. Outside Agency Coordination and/or Compliance with Regulations - National Pollution Discharge Elimination System permit; Regional Water Quality Control Board; California Department of Transportation, Orange County Flood Control, Orange County Public Works Department, All surrounding Cities, California Department of Health, Air Quality Management District, California Coastal Commission, Southern California Edison, Southern California Gas, Time-Warner Cable, Verizon, Naval Weapons Station, California Coastal Conservancy, California Fish and Game, California Fish and Wildlife, Orange County Transportation Authority, OSHA, Environmental Protection Agency, Orange County Water District, Municipal Water District of Orange County, West Orange County Water District, Orange County Sanitation District. Objectives To provide professional, technical, and administrative assistance to the public and City Council. To provide a new in house full time Public Works Inspector for construction projects, water conservation violations, NPDES and inspect residential/commercial Water Quality measures. 135 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-016 FUND:001-016 Senior Bus 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 169,797$ 180,000$ 175,000$ 180,000$ TOTAL 169,797$ 180,000$ 175,000$ 180,000$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Western Transit (Keolis) 136 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-016 FUND:001-016 Senior Bus 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 001-016-44000 169,797$ 180,000$ 175,000$ 180,000$ TOTAL MAINTENANCE AND OPERATIONS 169,797$ 180,000$ 175,000$ 180,000$ TOTAL EXPENDITURES 169,797$ 180,000$ 175,000$ 180,000$ 137 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-042 FUND:001 General Fund - Administration and Engineering 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 56,966$ 56,700$ 56,100$ 51,800$ Maintenance and Operations 35,440 35,900 31,800 33,400 TOTAL 92,406$ 92,600$ 87,900$ 85,200$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40004 Part-time Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40100 Office Supplies Office supplies 40300 Memberships and Dues APWA, ASCE, CA PE License, ITE, NWOCPWD, CEADOC 40400 Training and Meetings League of Cities, Traffic Engineering Course, report writing, map act, inspection courses, EIT training, water certification, professional engineering license 44000 Contract Professional Svcs Miscellaneous Professional Engineering, Development Engineering Support, AutoCAD software subscription, Grant submission support, and GIS upgrade. 138 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-042 FUND:001 General Fund - Administration and Engineering 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-042-40001 38,784$ 39,200$ 38,700$ 35,900$ Part-time 001-042-40004 3,699 3,100 5,300 2,500 Cell Phone Allowance 001-042-40009 1,607 200 100 - Deferred Comp - Cafeteria 001-042-40010 58 100 100 - Deferred Comp 001-042-40011 883 900 700 800 PERS Retirement 001-042-40012 5,191 6,500 5,000 6,200 PARS Retirement 001-042-40013 48 100 100 100 Medical Insurance 001-042-40014 5,530 5,100 3,900 5,300 AFLAC Cafeteria 001-042-40015 5 - - - Medicare Insurance 001-042-40017 439 600 500 600 Life and Disability 001-042-40018 379 400 200 400 Vacation Buy/Payout 001-042-40027 343 500 1,500 - TOTAL PERSONNEL SERVICES 56,966$ 56,700$ 56,100$ 51,800$ MAINTENANCE AND OPERATIONS Office Supplies 001-042-40100 1,150$ 1,800$ 1,800$ 1,800$ Memberships and Dues 001-042-40300 115 2,600 1,000 1,600 Training and Meetings 001-042-40400 3,239 3,500 1,000 2,000 Equipment/Materials 001-042-40700 52 - - - Special Departmental 001-042-40800 185 - - - Contract Professional 001-042-44000 30,699 28,000 28,000 28,000 TOTAL MAINTENANCE AND OPERATIONS 35,440$ 35,900$ 31,800$ 33,400$ TOTAL EXPENDITURES 92,406$ 92,600$ 87,900$ 85,200$ 139 THIS PAGE INTENTIONALLY LEFT BLANK 140 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement To ensure proper conveyance of storm water for flood protection while maintaining mandated levels of ocean water quality. Primary Activities Maintenance - inspecting, cleaning, maintaining, and tracking catch basins, catch basin filters, catch basin screens, storm drains, culverts, and other storm water conveyances, maintaining and operating a storm water pumping station, testing of debris trapped in catch basins. Engineering - compliance and enforcement of Federal, State, and local regulations for the protection of water quality, implementation of the city's NPDES Local Implementation Plan (LIP) and the Drainage Area Master Plan (DAMP), compiling annual Program Effectiveness Reports, plan checking and site checking storm drains, and implementation of Best Management Practices, attend mandated storm water meetings, issuance of Notice of Violations and public education for water quality protection. Capital Improvement Program - Identify projects; seek and secure project funds; coordinate and manage design consultants; prepare project budgets, estimates, designs and specifications; review plans; coordinate with other departments and agencies; conduct community meetings and prepare presentations and press releases; prepare council reports for advertisement, award, and completion of each project; administer construction management; inspection and quality assurance; respond to the public inquiries; adhere to multi-agency funding and environmental requirements; negotiate change order, claims, and disputes; prepare progress reports and payments; and prepare record drawings and project closeouts. Objectives  Maintains the existing storm drain infrastructure of over 216 catch basins, several thousand linear feet of storm drains, and the West End Pump Station.  Continue ongoing improvements to the West End Pump Station to maximize the efficiency.  The City continues to seek outside grant funding to improve the infrastructure.  Performs inspection and maintenance of storm drain filters and screens. Each catch basin is inspected and cleaned at least twice per year. In addition, the Division is in the second year of replacing catch basin screens.  The Santa Ana Regional Water Quality Control Board is in the process of issuing a new NPDES permit for the County of Orange and its' co-permittees. Compliance with the new permit may require expenditures not contemplated in this budget.  Evaluate the temporary storm pumps for ongoing versus permanent solution. 141 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-043 FUND:001 General Fund - Storm Drains 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 197,535$ 237,000$ 220,300$ 277,000$ Maintenance and Operations 243,563 183,600 153,300 163,500 TOTAL 441,098$ 420,600$ 373,600$ 440,500$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40003 Over-time Employee salaries costs 40004 Part-time Employee salaries costs 40009 Cell Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40023 Cafeteria Taxable Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40400 Training and Meetings Staff trainings 40700 Equipment/Materials Materials for West End Pump Station 41020 Electricity Electricity for West End Pump Station 44000 Contract Professional Svcs NPDES program consultant, catch basin maint., Beehive SD module and license fee, storm drain video inspection, catch basin filter replacement, professional engineering services, winter storm pump rental, storm preparation flyers, and employee uniforms 44001 Special Expense - Ironwood DMS Property Management 45000 Intergovernmental State Water Resources Control Board, NPDES permit County Orange, AQMD permit fee and LA County property tax 142 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-043 FUND:001 General Fund - Storm Drains 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-043-40001 140,541$ 167,500$ 148,800$ 143,300$ Over-time 001-043-40003 3,716 5,000 4,200 5,000 Part-time 001-043-40004 6,769 4,200 9,100 70,800 Cell Phone Allowance 001-043-40009 450 600 200 - Deferred Comp - Cafeteria 001-043-40010 1,500 2,100 1,800 1,700 Deferred Compensation 001-043-40011 2,927 3,300 3,200 2,700 PERS Retirement 001-043-40012 18,577 27,000 25,100 24,300 PARS Retirement 001-043-40013 123 100 200 900 Medical Insurance 001-043-40014 18,425 21,400 21,900 22,500 AFLAC Cafeteria 001-043-40015 214 300 300 300 Medicare Insurance 001-043-40017 2,077 2,700 2,300 3,300 Life and Disability 001-043-40018 1,561 1,800 1,600 1,600 Cafeteria Taxable 001-043-40023 60 200 300 300 Comptime Buy/Payout 001-043-40026 128 - 200 - Vacation Buy/Payout 001-043-40027 467 800 1,100 300 TOTAL PERSONNEL SERVICES 197,535$ 237,000$ 220,300$ 277,000$ MAINTENANCE AND OPERATIONS Memberships and Dues 001-043-40300 36$ -$ -$ -$ Training and Meetings 001-043-40400 - 1,000 500 1,000 Equipment/Materials 001-043-40700 8,558 3,000 3,800 6,000 Electricity 001-043-41020 12,427 11,000 15,000 12,500 Contract Professional 001-043-44000 177,554 108,600 100,000 82,900 A Special Expense - Ironwood 001-043-44001 3,853 - 4,000 4,000 B Intergovernmental 001-043-45000 41,135 60,000 30,000 57,100 TOTAL MAINTENANCE AND OPERATIONS 243,563$ 183,600$ 153,300$ 163,500$ TOTAL EXPENDITURES 441,098$ 420,600$ 373,600$ 440,500$ 143 THIS PAGE INTENTIONALLY LEFT BLANK 144 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement To maintain infrastructure and provide clean and safe roadways, signals, sidewalk, medians, and traffic signage and striping within the public right of way and to promote efficient flow of traffic by providing safe, reliable, cost effective signalization of our roadways. Primary Activities Regular activities - Maintenance - sidewalk and gutter patching, pothole repair, road maintenance, traffic markings and signage, paver installation, street litter, Underground Service Alert marking. Engineering - Capital Improvement program (CIP), development review, plan checks, reports, coordinate, budget, permit all activities for street facilities including bridges, overcrossings, streets, sidewalks, curbs, gutters, patching, striping, medians, traffic signal construction, maintenance and repairs, street lighting, street sweeping, street tree trimming and installation; Contract Administration: street patching, striping, sweeping, traffic signals, median and parkway maintenance and senior bus program; Development plan check - utility plans, streets, storm water pollution prevention plans, best management practices; Permits - street excavation, dumpsters/street obstruction, tree planting and removal, cranes, monitoring wells, and traffic control; Routine - respond to public, council and other agency requests for information on plans, permits, CIP, and standard plans; track all street related service requests; prepare maps and blue prints; manage and update the geographic information system (GIS), and manage and file over 7000 record drawings; administer the pavement management system; apply for all available grant funding sources; manage various funding sources; and provide support for other public works divisions. This budget includes increases in service for street tree trimming and for Main Street sidewalk cleaning. The cost of City support for community events such as the car show and 10k run are now included in this cost center. Objectives  The Public Works Department oversees contract services such as street sweeping, street tree trimming, median and parkway landscape maintenance, traffic signal maintenance, street patching and striping, and the operation of the senior bus. These contracts are managed under the direction of the Deputy Director of Public Works/Maintenance and Utilities.  The maintenance crews of the department will continue with routine maintenance such as patching of sidewalks, gutters, potholes, and signs. In-house crews have replaced damaged sidewalk with pavers around mature fichus trees at a rate of one location per month and will continue to work at other high pedestrian locations.  The City Engineer is continuing to manage the City's aggressive CIP program. The division is moving forward to rehabilitate the City's street infrastructure, meet ocean and water quality goals, adhere to new regulatory mandates, provide enhanced information and services to the public on the internet, apply for available grant funding and to continue to update the Geographical Information System (GIS) as a tool for staff and the public. Street paving has become an issue with the community and much progress has been made in the past few years.  A large portion of the costs for the CIP is allocated to the following projects: local residential street paving projects, signal improvement, trees, and arterial rehabilitation projects. 145 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-044 FUND:001 General Fund - Street Maintenance 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 578,413$ 585,800$ 494,500$ 461,200$ Maintenance and Operations 666,220 649,171 533,200 233,100 TOTAL 1,244,633$ 1,234,971$ 1,027,700$ 694,300$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40003 Over-time Employee salaries costs 40004 Part-time Employee salaries costs 40009 Cell Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40023 Cafeteria - Taxable Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40300 Membership Dues Annual membership 40400 Training and meetings Staff training and development 40700 Equipment/Materials Asphalt hot/cold mix, traffic signs, graffiti abatement, pavers, sand bags, equipment, materials, and tools 40800 Special Departmental Trimming of parkway and median trees 40801 Street Sweeping Provides street sweeping 41000 Telephone Cell phone costs 41020 Electricity Electricity costs 44000 Contract Professional Svcs Traffic signal maint., lighting maint. Contract, concrete repairs, traffic engineering services, and Beehive Permitting Software License 146 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-044 FUND:001 General Fund - Street Maintenance 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-044-40001 415,046$ 416,900$ 337,700$ 297,300$ Over-time 001-044-40003 1,698 5,000 1,600 5,000 Part-time 001-044-40004 18,892 5,300 12,200 40,100 Cell Allowance 001-044-40009 - 1,100 300 - Deferred Comp - Cafeteria 001-044-40010 5,210 5,000 4,100 3,100 Deferred Compensation 001-044-40011 7,969 7,500 5,900 5,700 PERS Retirement 001-044-40012 55,217 68,100 60,200 51,000 PARS Retirement 001-044-40013 245 100 200 500 Medical Insurance 001-044-40014 59,613 62,200 57,100 48,000 AFLAC Cafeteria 001-044-40015 546 600 600 300 Medicare Insurance 001-044-40017 5,717 6,500 4,700 5,100 Life and Disability 001-044-40018 4,592 4,600 3,600 3,400 Cafeteria - Taxable 001-044-40023 404 400 800 1,100 Comptime Buy/Payout 001-044-40026 928 - 600 - Vacation Buy/Payout 001-044-40027 2,336 2,500 4,900 600 TOTAL PERSONNEL SERVICES 578,413$ 585,800$ 494,500$ 461,200$ MAINTENANCE AND OPERATIONS Office Supplies 001-044-40100 26$ -$ -$ -$ Membership 001-044-40300 633 500 200 500 Training and Meetings 001-044-40400 819 1,500 500 1,500 Equipment/Materials 001-044-40700 29,309 36,000 30,000 31,200 Special Departmental 001-044-40800 105,278 101,800 - - Street Sweeping 001-044-40801 86,919 115,000 115,000 115,000 Telephone 001-044-41000 381 500 500 1,900 Electricity 001-044-41020 18,610 15,000 17,000 17,000 Contract Professional 001-044-44000 424,245 378,871 370,000 66,000 TOTAL MAINTENANCE AND OPERATIONS 666,220$ 649,171$ 533,200$ 233,100$ TOTAL EXPENDITURES 1,244,633$ 1,234,971$ 1,027,700$ 694,300$ 147 THIS PAGE INTENTIONALLY LEFT BLANK 148 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement To ensure that City vehicles and equipment are available, dependable, safe to operate, cost effective, and energy efficient. Primary Activities Routine Activities - primary activities include tune-ups, brake work, fuel system service, electrical system service, mount, balance, and repair tires, transmission service, smog service, diesel and gasoline engine overhauls, welding and fabrication, safety inspection, interior or exterior repair, procurement of parts and materials, bid specifications, suspension service, vehicle modifications and the purchase of fuel. Objectives  Recent accomplishments include adoption of a Fleet Management Plan (June 11, 2012), and operation of vehicle replacement internal service fund. The fund recognizes the annual cost of operating the vehicles needed to carry out the City’s mission and also plans for future replacement of vehicles in the most efficient manner possible.  Maintenance of over 115 vehicles and equipment is performed using one full-time mechanic and one part-time mechanic.  The cost of fuel has fluctuated during the previous budget years. The City has added two backup power sources and is currently in construction for a third at facilities that require maintenance and fueling.  Continue to utilize Dossier and Voyager to schedule PM maintenance.  Continue to bring more repairs and maintenance in house. o Decrease the vehicle and equipment down time o Lower repair costs  Create a Master Preventative Maintenance Schedule to prolong the life of equipment and vehicles.  Create a Master Parts Inventory and re-order schedule to assist in maintenance efficiency. 149 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-050 FUND:001 General Fund - Vehicle Maintenance 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 124,796$ 115,400$ 105,700$ 112,600$ Maintenance and Operations 271,851 302,180 291,000 276,000 TOTAL 396,647$ 417,580$ 396,700$ 388,600$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40003 Over-time Employee salaries costs 40004 Part-time Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40028 Sick Payout Employee benefits costs 40300 Memberships and Dues Annual membership 40400 Training and Meetings Staff trainings 40700 Equipment/Materials Auto parts and materials to maintain approx 100 vehicles and equipment 40800 Special Departmental Fuel for fleet vehicles, diesel, natural gas for police, lifeguard/admin, emergency generators and fuel polishing contract for the generator 44000 Contract Professional Svcs Vehicle/Motorcycle maintenance, waste oil disposal, uniforms, contract mechanics and contract auto maintenance 150 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-050 FUND:001 General Fund - Vehicle Maintenance 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-050-40001 64,583$ 66,700$ 54,100$ 63,100$ Overtime 001-050-40003 195 - - - Part-time 001-050-40004 37,312 23,800 27,500 22,900 Cell Phone Allowance 001-050-40009 - 100 100 - Deferred Comp-Cafeteria 001-050-40010 288 500 600 700 Deferred Compensation 001-050-40011 1,254 1,300 800 1,100 PERS Retirement 001-050-40012 8,437 10,400 9,200 10,300 PARS Retirement 001-050-40013 484 300 400 300 Medical Insurance 001-050-40014 9,502 9,700 9,400 12,200 Medicare Insurance 001-050-40017 1,518 1,400 1,200 1,300 Life and Disability 001-050-40018 756 700 600 700 Vacation Buy/Payout 001-050-40027 467 500 1,100 - Sick Payout 001-050-40028 - - 700 - TOTAL PERSONNEL SERVICES 124,796$ 115,400$ 105,700$ 112,600$ MAINTENANCE AND OPERATIONS Memberships and Dues 001-050-40300 36$ 500$ 500$ 500$ Training and Meetings 001-050-40400 - 1,000 500 1,000 Equipment/Materials 001-050-40700 59,526 45,180 45,000 55,800 Special Departmental 001-050-40800 182,480 220,000 210,000 174,400 Contract Professional Svcs 001-050-44000 29,809 35,500 35,000 44,300 TOTAL MAINTENANCE AND OPERATIONS 271,851$ 302,180$ 291,000$ 276,000$ TOTAL EXPENDITURES 396,647$ 417,580$ 396,700$ 388,600$ 151 THIS PAGE INTENTIONALLY LEFT BLANK 152 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement Refuse services contribute to the health and well being of the community by routinely collecting trash and implementing a recycling program. Primary Activities Refuse services provide residents with weekly trash collection, implementation of Source Reduction and Recycling Element and Household Hazardous Waste Element programs. Objectives  The City contracts their refuse services with Consolidated Disposal Services, Inc., a private corporation. 153 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-051 FUND:001- General Fund - Refuse 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 1,139,917$ 1,325,000$ 1,150,000$ 1,150,000$ TOTAL 1,139,917$ 1,325,000$ 1,150,000$ 1,150,000$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Consolidated Disposal Services, Inc. 154 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-051 FUND:001- General Fund - Refuse 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional Refuse 001-051-44000 1,139,917$ 1,325,000$ 1,150,000$ 1,150,000$ TOTAL MAINTENANCE AND OPERATIONS 1,139,917$ 1,325,000$ 1,150,000$ 1,150,000$ TOTAL EXPENDITURES 1,139,917$ 1,325,000$ 1,150,000$ 1,150,000$ 155 THIS PAGE INTENTIONALLY LEFT BLANK 156 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement Maintain clean and safe public buildings and facilities in a cost effective manner for citizens, visitors, and City staff. Primary Activities Regular activities - activities include janitorial, elevators, roofing, heating, air conditioning, water, electrical, plumbing, light fixtures, windows, carpeting, doors, locks, cabinets and furniture, phone system, interior and exterior walls, pest control, termites, fumigation, landscaping maintenance at buildings/facilities and overall aesthetics. Capital Improvement Program: Buildings and Grounds - determine projects; seek and secure grant funds; coordinate and manage design consultants; prepare project budgets, estimates, designs and specifications; review plans; conduct community meetings and prepare presentations and press releases; prepare Council reports for advertisements, award, and completion of each project; administer construction management; inspection and quality assurance; respond to the public inquiries; adhere to multi-agency funding and environmental requirements; negotiate change orders, claims, and disputes; prepare progress reports and payments; and prepare record drawings and project closeouts. Objectives  In FY 2012-13 the City completed a light remodel of City Hall. Similar projects are scheduled for the City Council Chambers and the Public Works Administration Building. On October 10, 2011 the City council adopted a Facility Condition Assessment of all city owned facilities. The emergency repairs identified within the assessment are ongoing. Funding options are being evaluated for the remainder of the improvements identified within the plan.  Funding for the work to be done in-house or by small contract is included in this budget. Other work was proposed in the Capital Improvement section. 157 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-052 FUND:001 General Fund - Building Maintenance 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 76,944$ 81,400$ 68,000$ 143,400$ Maintenance and Operations 378,211 373,000 359,000 249,400 Debt Service 963,041 169,800 169,800 169,800 TOTAL 1,418,196$ 624,200$ 596,800$ 562,600$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40003 Over-time Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40030 Unemployment Employee benefits costs 40700 Equipment/Materials Building materials/supplies for electrical, plumbing, painting, roofing, and wall repair 41000 Telephone Telephone expense related to the City 41010 Gas Gas expense related to the City 41020 Electricity Electricity expense related to the City and charging station 44000 Contract Professional Svcs Landscape maint at City facilities HVAC maint, pest control, irrigation repairs, elevator maint (PD & CH), janitorial contract, Rec facilities janitorial, termite control, fire extinguisher McGaugh Pool maintenance, electrical repairs, bldg roof repairs, tree trimming, AQMD permit fee, restroom/janitorial paper supplies, locksmith/pond maintenance, and window/doors/drain cleaning 47444 Lease Payments Debt service lease payments - City National Bank 47888 Principal Payments Debt service principal - City National Bank 47999 Interest Payments Interest payments - City National Bank 158 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:001-052 FUND:001 General Fund - Building Maintenance 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-052-40001 59,422$ 61,400$ 48,800$ 104,700$ Over-time 001-052-40003 179 200 500 200 Cell Phone Allowance 001-052-40009 - 200 100 - Deferred Comp - Cafeteria 001-052-40010 1,073 1,200 1,100 1,300 Deferred Compensation 001-052-40011 1,256 1,300 800 2,100 PERS Retirement 001-052-40012 7,798 9,500 8,300 16,800 Medical Insurance 001-052-40014 5,298 5,300 5,300 15,000 AFLAC Cafeteria 001-052-40015 - - 100 100 Medicare Insurance 001-052-40017 733 1,000 600 1,600 Life and Disability 001-052-40018 654 600 500 1,400 Comptime Buy/Payout 001-052-40026 64 - 100 - Vacation Buy/Payout 001-052-40027 467 700 1,100 200 Unemployment Building 001-052-40030 - - 700 - TOTAL PERSONNEL SERVICES 76,944$ 81,400$ 68,000$ 143,400$ MAINTENANCE AND OPERATIONS Memberships and Dues 001-052-40300 36$ -$ -$ -$ Equipment/Materials 001-052-40700 20,521 15,000 18,000 20,000 Telephone 001-052-41000 21,725 20,000 21,000 23,900 Gas 001-052-41010 3,429 5,000 5,000 5,000 Electricity 001-052-41020 51,305 40,000 45,000 50,000 Contract Professional Svcs 001-052-44000 281,195 293,000 270,000 150,500 TOTAL MAINTENANCE AND OPERATIONS 378,211$ 373,000$ 359,000$ 249,400$ DEBT SERVICE PAYMENT Lease Payments 001-052-47444 944,318$ -$ -$ -$ Debt Service - Principal 001-052-47888 - 120,200 120,200 124,300 Interest Payments 001-052-47999 18,723 49,600 49,600 45,500 TOTAL DEBT SERVICE PAYMENT 963,041$ 169,800$ 169,800$ 169,800$ TOTAL EXPENDITURES 1,418,196$ 624,200$ 596,800$ 562,600$ 159 THIS PAGE INTENTIONALLY LEFT BLANK 160 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement The Air Quality Improvement Program Fund accounts for supplemental vehicle license fee revenue distributed to Cities by the South Coast Air Quality Management District pursuant to Assembly Bill 2766. Expenditures are limited to programs, which will reduce air pollution by reducing, directly or indirectly, mobile source emission pollutants (i.e. trip reduction, transit and traffic flow improvements, alternative fuel vehicles). Primary Activities This program funds the transportation of seniors through the Orange County Senior Transportation Program. This program funds the transportation and mobility of seniors citywide to reduce emissions, vehicle trips and improve air quality. . Objectives  The objective of this program is to ensure the highest activity for seniors having a low financial impact to the City.  Monitor and review the contract agreement and determine if a new provider is needed based on increases in recent fuel prices. 161 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:012-700 FUND:012 Air Quality Improvement 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 30,423$ 30,000$ 30,000$ 30,000$ TOTAL 30,423$ 30,000$ 30,000$ 30,000$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Senior transportation program 162 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:012-700 FUND:012 Air Quality Improvement 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Prof Svcs 012-700-44000 30,423$ 30,000$ 30,000$ 30,000$ TOTAL MAINTENANCE AND OPERATIONS 30,423$ 30,000$ 30,000$ 30,000$ TOTAL EXPENDITURES 30,423$ 30,000$ 30,000$ 30,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 7,903$ 8,012$ 8,012$ 8,012$ Revenues 30,531 30,000 30,000 30,000 Expenditures (30,423) (30,000) (30,000) (30,000) Ending Fund Balance 8,012$ 8,012$ 8,012$ 8,012$ 163 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:016-800 FUND:016 Park Improvement 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations -$ 10,000$ -$ -$ TOTAL -$ 10,000$ -$ -$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Edison park improvement 164 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:016-800 FUND:016 Park Improvement 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget Contract Professional 016-800-44000 -$ 10,000$ -$ -$ TOTAL MAINTENANCE AND OPERATIONS -$ 10,000$ -$ -$ TOTAL EXPENDITURES -$ 10,000$ -$ -$ 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 28,174$ 48,441$ 48,441$ 59,041$ Revenues 20,267 200 10,600 300 Expenditures - (10,000) - - Ending Fund Balance 48,441$ 38,641$ 59,041$ 59,341$ FUND BALANCE ANALYSIS MAINTENANCE AND OPERATIONS 165 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:040-090 FUND:040 Gas Tax 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 801,876$ 1,002,000$ 402,000$ 1,132,000$ TOTAL 801,876$ 1,002,000$ 402,000$ 1,132,000$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs State Controller - Annual Street Report 47000 Transfers Out Transfer to Capital Fund for projects: Amount ST1408 Traffic Management Center Upgrade 75,000 ST1508 Old Town Parking and Signage Improvement 100,000 ST1601 Annual Slurry Seal Program 70,000 ST1604 Annual Concrete Repair Program 25,000 ST1605 Annual Striping program 25,000 ST1606 Annual Signage Replacement 10,000 ST1610 Westminster Ave. Rehabilitation 200,000 ST1701 Annual Slurry Seal Program 100,000 ST1704 Annual Concrete Repair Program 50,000 ST1705 Annual Striping program 25,000 ST1708 Westminster/17th St. Corridor Traffic Signal 50,000 Total CIP Projects 730,000 47002 Transfers Out - Operation Transfer to General Fund for overhead street maintenance 166 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:040-090 FUND:040 Gas Tax 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 040-090-44000 1,025$ 2,000$ 2,000$ 2,000$ Transfers Out - CIP 040-090-47000 800,851 1,000,000 400,000 730,000 Transfers Out - Operations 040-090-47002 - - - 400,000 TOTAL MAINTENANCE AND OPERATIONS 801,876$ 1,002,000$ 402,000$ 1,132,000$ TOTAL EXPENDITURES 801,876$ 1,002,000$ 402,000$ 1,132,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 769,437$ 717,700$ 717,700$ 892,700$ Revenues 750,140 572,700 577,000 649,500 Expenditures (801,876) (1,002,000) (402,000) (1,132,000) Ending Fund Balance 717,700$ 288,400$ 892,700$ 410,200$ 167 THIS PAGE INTENTIONALLY LEFT BLANK 168 City of Seal Beach Managing Department Head: Director of Public Works Primary Activities The Measure “M2” fund accounts for “Local Turn back” monies established as part of the one-half cent sales tax increase approved November 6, 1990, by voter passage of the Revised Traffic Improvement and Growth Management Ordinance, popularly known as Measure “M”. In November 2006, voters approved an extension of the program through 2041 called M2 which accounts for “fair share” monies. The Measure M Fund helps fund capital improvement projects to City infrastructure that vary from concrete, slurry, paving, and street and traffic improvements. Objectives  The objective for Measure M Funds will be to deliver local preventative maintenance (slurry seal), local paving projects and arterial paving projects. 169 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:042-099 FUND:042 Measure M2 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 417,378$ 575,000$ 500,000$ 1,050,000$ TOTAL 417,378$ 575,000$ 500,000$ 1,050,000$ ACCOUNT NUMBER EXPLANATION 47000 Transfer Out Transfer to Capital Fund for Project: Amount ST1602 Local Street Resurfacing Program 275,000 ST1610 Westminster Ave. Rehabilitation 300,000 ST1702 Local Street Resurfacing Program 275,000 ST1703 Arterial Street Resurfacing Program 200,000 Total CIP Projects 1,050,000 170 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:042-099 FUND:042 Measure M2 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Transfers Out 042-099-47000 417,378$ 575,000$ 500,000$ 1,050,000$ TOTAL MAINTENANCE AND OPERATIONS 417,378$ 575,000$ 500,000$ 1,050,000$ TOTAL EXPENDITURES 417,378$ 575,000$ 500,000$ 1,050,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 881,259$ 865,952$ 865,952$ 823,952$ Revenues 402,071 453,800 458,000 456,000 Expenditures (417,378) (575,000) (500,000) (1,050,000) Ending Fund Balance 865,952$ 744,752$ 823,952$ 229,952$ 171 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:048-400 FUND:048 Parking In-lieu 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations (3,142)$ -$ -$ -$ TOTAL (3,142)$ -$ -$ -$ ACCOUNT NUMBER EXPLANATION 47000 Transfer Out Transfer to Capital Fund for Project from prior year 172 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:048-400 FUND:048 Parking In-lieu 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Transfers Out 048-400-47000 (3,142)$ -$ -$ -$ TOTAL MAINTENANCE AND OPERATIONS (3,142)$ -$ -$ -$ TOTAL EXPENDITURES (3,142)$ -$ -$ -$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 122,379$ 137,021$ 137,021$ 167,021$ Revenues 11,500 - 30,000 - Expenditures 3,142 - - - Ending Fund Balance 137,021$ 137,021$ 167,021$ 167,021$ 173 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:049 FUND:049 - Traffic Impact AB1600 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations -$ 350,000$ 210,000$ 330,000$ TOTAL -$ 350,000$ 210,000$ 330,000$ ACCOUNT NUMBER EXPLANATION 47000 Transfer Out - CIP Transfer to Capital Fund for project ST1207 47002 Transfer Out - Operation Transfer to General Fund for:Amount Long Beach Transit (001-011-44000)10,000 Senior Bus Transportation (001-016-44000)180,000 190,000 174 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:049 FUND:049 - Traffic Impact AB1600 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 049-333-44000 -$ 30,000$ -$ -$ Transfer Out - CIP 049-333-47000 - 320,000 210,000 140,000 Transfer Out - Operation 049-333-47002 - - - 190,000 TOTAL MAINTENANCE AND OPERATIONS -$ 350,000$ 210,000$ 330,000$ TOTAL EXPENDITURES -$ 350,000$ 210,000$ 330,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 651,579$ 659,599$ 659,599$ 458,999$ Revenues 8,020 3,800 9,400 219,500 Expenditures - (350,000) (210,000) (330,000) Ending Fund Balance 659,599$ 313,399$ 458,999$ 348,499$ 175 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:080 FUND:080 City-Wide Grants 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 1,033,047$ 743,000$ -$ 974,000$ TOTAL 1,033,047$ 743,000$ -$ 974,000$ ACCOUNT NUMBER EXPLANATION 47000 Transfer Out Transfer to Capital Fund for Project: Amount ST1408 Traffic Management Center 243,000 ST1610 Westminster Ave. Rehab.500,000 ST1708 Westminster/17th St Traffic Sign Sync 231,000 Total CIP Projects 974,000 176 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:080 FUND:080 City-Wide Grants 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Transfers Out - OCTA 080-361-47000 -$ 743,000$ -$ 974,000$ Transfers Out - BCI 080-364-47000 1,033,047 - - - TOTAL MAINTENANCE AND OPERATIONS 1,033,047$ 743,000$ -$ 974,000$ TOTAL EXPENDITURES 1,033,047$ 743,000$ -$ 974,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 146,990$ (407,424)$ (407,424)$ 679,276$ Revenues 478,633 1,636,700 1,086,700 2,861,000 Expenditures (1,033,047) (743,000) - (974,000) Ending Fund Balance (407,424)$ 486,276$ 679,276$ 2,566,276$ 177 THIS PAGE INTENTIONALLY LEFT BLANK 178 City of Seal Beach Managing Department Head: Director of Community Development Mission Statement To enhance the city's landscape medians, parks, greenbelts and the urban forest. Primary Activities Contract activities include annual tree trimming and tree planting; turf maintenance, maintain irrigation systems, playground inspections and maintenance, weed abatement, remove litter in parks, maintenance of portable restrooms and report monthly to the City Tree Advisory Board. Capital Improvement Program - Parks and Playgrounds - identify projects; seek and secure project funding; coordinate and manage design consultants; prepare project budgets, estimates, designs and specifications; review plans; conduct community meetings and prepare presentations and press releases; prepare Council reports for advertisement, award, and completion of each project; administer construction management; inspection and quality assurance; respond to the public inquiries; adhere to multi-agency funding and environmental requirements; negotiate change orders, claims, and disputes; prepare record progress reports and payments; and prepare record drawings and project closeouts. Objectives  This division is managed by the Community Services Department.  The landscaping and tree maintenance contracts have been bid to obtain the lowest responsible prices.  Create a comprehensive 3 year landscape tree trimming schedule throughout the city.  Create an annual park equipment and playground maintenance assessment standards for long term sustainability.  Adopt and implement the Department of Water Resources, Model Water Efficient Landscape Ordinance (MWELO) 2015.  Work with the Tree Advisory Committee to sustain and improve the City’s urban forest. 179 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Services Account Code:001-049 FUND:001 General Fund - Park and Landscape Services 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 58,054$ 61,100$ 51,700$ 75,100$ Maintenance and Operations 251,523 263,416 239,900 645,300 TOTAL 309,577$ 324,516$ 291,600$ 720,400$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40009 Cell Phone Allowance Employee salaries costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40700 Equipment/materials Arbor Park support (doggie bags and fencing), Gumgrove Park support (doggie bags and etc), and misc playground equipment 41000 Telephone Phone costs 41020 Electricity Electricity at Parks 44000 Contract Professional Svcs Park landscape maint., portable restrooms, parkway trees, pest control, tree trimming, lighting repairs, certified playground safety inspections, park irrigation repairs, park fencing repairs, shrub replanting, SB Blvd tree treatment, City facility tree trimming, Main St cleaning, landscape maintenance of medians, and building landscape maintenance 180 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Services Account Code:001-049 FUND:001 General Fund - Park and Landscape Services 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-049-40001 45,381$ 46,100$ 37,900$ 56,300$ Cell Phone Allowance 001-049-40009 - 100 100 - Deferred Comp - Cafeteria 001-049-40010 829 800 800 900 Deferred Comp 001-049-40011 906 900 700 1,200 PERS Retirement 001-049-40012 6,008 7,600 6,800 9,800 Medical Insurance 001-049-40014 3,513 3,900 3,500 5,400 Medicare Insurance 001-049-40017 623 700 500 900 Life and Disability 001-049-40018 451 500 400 600 Vacation Buy/Payout 001-049-40027 343 500 1,000 - TOTAL PERSONNEL SERVICES 58,054$ 61,100$ 51,700$ 75,100$ MAINTENANCE AND OPERATIONS Training and Meeting 001-049-40400 200$ -$ -$ -$ Equipment/Materials 001-049-40700 12,766 17,000 17,000 17,000 Telephone 001-049-41000 - 400 400 - Electricity 001-049-41020 15,354 11,000 11,000 15,000 Contract Professional 001-049-44000 223,203 235,016 211,500 613,300 TOTAL MAINTENANCE AND OPERATIONS 251,523$ 263,416$ 239,900$ 645,300$ TOTAL EXPENDITURES 309,577$ 324,516$ 291,600$ 720,400$ 181 THIS PAGE INTENTIONALLY LEFT BLANK 182 City of Seal Beach Managing Department Head: Director of Community Development Mission Statement The Recreation and Community Services Department is dedicated to supporting the community through people, parks, and programs. The department provides a multi- faceted recreational and community service program that promotes educational and healthy lifestyles in the community for all ages. Primary Activities Department programming encompasses a year-round recreation class program, youth and educational camps, tennis, aquatic and sports league programs, youth and adult activities, facility rentals, and community and special events. The department also offers senior services and programs including senior meals-on-wheels, transportation, and tax preparation services. The department provides staff and/or oversight to the Seal Beach Tennis Center, as well as recreational and park activities at fifteen facility sites throughout the city, including management of the community gardens. Department staff administers special event and film permit processing. The department also provides support to Parks and Recreation Commission. Objectives  Provide and promote the highest quality of community, social, and recreational programs for the community.  Provide program and service opportunities that allow people of all ages to share, grow, learn, and participate together.  Promote community awareness through recreation and special event activities.  Evaluate the future facility and programming needs of the community and to identify future funding resources to support recreational and community service growth.  Complete the Community Aquatics Center site assessment and implement the design phase.  Complete the Seal Beach Tennis Center site design and implement the construction phase.  Complete the Eisenhower Park playground upgrade.  Create a three-year comprehensive landscape and tree trimming schedule and performance standards.  Create an annual park equipment assessment programs for the purpose of long-term sustainability.  Create additional programs that are operated and administered by City staff.  Create new recreation programs including the Seal Beach Pumpkin Fest and Seal Beach Summer Sendoff.  Create additional methods to promote recreation programs. 183 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Services Account Code:001-070 FUND:001 General Fund - Recreation Admin 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 256,651$ 309,700$ 269,800$ 130,900$ Maintenance and Operations 62,956 61,000 73,200 84,300 TOTAL 319,607$ 370,700$ 343,000$ 215,200$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40004 Part-time Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40022 Flexible Spending Cafeteria Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40100 Office Supplies Office supplies and Bay Hardware 40300 Memberships and Dues CPRS dues, NRPA, SCPPOA, and SCMAF 40200 Public/Legal Notices Special events flyer 40400 Training and Meetings CPRS convention, brochure exchange, SCPPOA monthly and miscellaneous training 40700 Equipment/Materials Necessary equipment and materials for the department 40800 Special Departmental Community gardens, senior health fair, breakfast with Santa, building supplies, credit card fees, tree lighting, and BMI music license 41009 Cable TV Direct TV 44000 Contract Professional Svcs Senior meals and parking NSBC (Shops of Rossmoor) 184 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Services Account Code:001-070 FUND:001 General Fund - Recreation Admin 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-070-40001 175,476$ 210,800$ 148,500$ 87,100$ Part-time 001-070-40004 26,778 31,900 60,900 13,200 Cell Phone Allowance 001-070-40009 1,080 1,100 300 - Deferred Comp - Cafeteria 001-070-40010 1,381 1,300 1,700 500 Deferred Compensation 001-070-40011 5,348 5,900 5,000 2,400 PERS Retirement 001-070-40012 23,481 34,800 28,200 14,400 PARS Retirement 001-070-40013 327 400 800 200 Medical Insurance 001-070-40014 11,413 11,800 12,600 10,500 Medicare Insurance 001-070-40017 3,066 3,700 3,200 1,500 Life and Disability 001-070-40018 1,981 2,100 1,300 1,100 Flexible Spending - Cafeteria 001-070-40022 2,427 3,700 300 - Comptime Buy/Payout 001-070-40026 - - 1,600 - Vacation Buy/Payout 001-070-40027 3,893 2,200 5,400 - TOTAL PERSONNEL SERVICES 256,651$ 309,700$ 269,800$ 130,900$ MAINTENANCE AND OPERATIONS Office Supplies 001-070-40100 608$ 2,000$ 2,000$ 2,000$ Public/Legal Notices 001-070-40200 215 - - - Memberships and Dues 001-070-40300 69 700 500 700 Training and Meetings 001-070-40400 - 1,500 400 1,500 Equipment/Materials 001-070-40700 8,732 - - - Special Departmental 001-070-40800 11,601 13,200 13,200 5,500 Cable Television 001-070-41009 1,729 1,600 1,600 1,600 Contract Professional 001-070-44000 40,002 42,000 55,500 73,000 TOTAL MAINTENANCE AND OPERATIONS 62,956$ 61,000$ 73,200$ 84,300$ TOTAL EXPENDITURES 319,607$ 370,700$ 343,000$ 215,200$ 185 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Services Account Code:001-071 FUND:001 General Fund - Sports 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 25,454$ 25,100$ 24,800$ 13,500$ Maintenance and Operations 4,687 7,477 7,000 18,400 TOTAL 30,141$ 32,577$ 31,800$ 31,900$ ACCOUNT NUMBER EXPLANATION 40004 Part-time Employee salaries costs 40013 PARS Retirement Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40700 Equipment/materials Field equipment, gym equipment, Softball and Basketball league equipment, youth basketball, youth flag football and various supplies 186 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Services Account Code:001-071 FUND:001 General Fund - Sports 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Part-time 001-071-40004 24,772$ 24,400$ 24,100$ 13,100$ PARS Retirement 001-071-40013 322 300 300 200 Medicare Insurance 001-071-40017 360 400 400 200 TOTAL PERSONNEL SERVICES 25,454$ 25,100$ 24,800$ 13,500$ MAINTENANCE AND OPERATIONS Equipment/Materials 001-071-40700 4,687$ 7,477$ 7,000$ 18,400$ TOTAL MAINTENANCE AND OPERATIONS 4,687$ 7,477$ 7,000$ 18,400$ TOTAL EXPENDITURES 30,141$ 32,577$ 31,800$ 31,900$ 187 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Services Account Code:001-072 FUND:001 General Fund - Park and Recreation 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 3,252$ -$ -$ -$ Maintenance and Operations 300,383 365,400 352,300 343,200 TOTAL 303,635$ 365,400$ 352,300$ 343,200$ ACCOUNT NUMBER EXPLANATION 40004 Part-time Employee salaries costs 40013 PARS Retirement Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40100 Office Supplies Office supplies 40200 Public/Legal Notices Recreation brochure design, print and mail 40201 Printing Recreation guide 40700 Equipment/Materials Building supplies and miscellaneous 40800 Special Departmental Vermont Systems, RecTrac online payments, special event insurance, remote access and credit card service fees 41000 Telephone Telephone (NSBC) 41020 Electricity Building electricity 44000 Contract Professional Svcs Contract instructor payment 188 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Services Account Code:001-072 FUND:001 General Fund - Park and Recreation 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Part-time Leisure Classes 001-072-40004 3,129$ -$ -$ -$ PARS Retirement 001-072-40013 58 - - - Medicare Insurance 001-072-40017 65 - - - TOTAL PERSONNEL SERVICES 3,252$ -$ -$ -$ MAINTENANCE AND OPERATIONS Office Supplies 001-072-40100 1,870$ 800$ 800$ 800$ Public/Legal Notices 001-072-40200 - 7,400 - 5,100 Printing 001-072-40201 44,350 37,000 44,000 48,000 Equipment/Materials 001-072-40700 996 3,000 3,000 3,000 Special Departmental 001-072-40800 6,112 8,200 8,200 26,700 Telephone 001-072-41000 2,319 2,600 2,300 2,600 Electricity 001-072-41020 12,959 11,400 14,000 12,000 Contract Professional 001-072-44000 231,777 295,000 280,000 245,000 TOTAL MAINTENANCE AND OPERATIONS 300,383$ 365,400$ 352,300$ 343,200$ TOTAL EXPENDITURES 303,635$ 365,400$ 352,300$ 343,200$ 189 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Services Account Code:001-074 FUND:001 General Fund - Tennis Center 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 99,353$ 106,300$ 89,400$ 126,400$ Maintenance and Operations 180,815 138,600 134,100 110,800 TOTAL 280,168$ 244,900$ 223,500$ 237,200$ ACCOUNT NUMBER EXPLANATION 40004 Part-time Employee salaries costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40550 Bldg/Material/Supplies Building supplies (lumber and other materials) 40800 Special Departmental Concessions 40950 Bldg/Ground Materials Landscape maintenance 41000 Telephone Telephone 41009 Cable Cable 41010 Gas Gas 41020 Electricity Electricity 44000 Contract Professional Svcs Lighting replacement, pest control, security, and miscellaneous 190 City of Seal Beach FY 2016-2017 DEPARTMENT:Community Services Account Code:001-074 FUND:001 General Fund - Tennis Center 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Part-time 001-074-40004 96,290$ 101,500$ 85,700$ 118,800$ PARS Retirement 001-074-40013 1,231 1,300 1,100 1,500 Medical Insurance 001-074-40014 468 2,000 1,400 4,400 Medicare Insurance 001-074-40017 1,364 1,500 1,200 1,700 TOTAL PERSONNEL SERVICES 99,353$ 106,300$ 89,400$ 126,400$ MAINTENANCE AND OPERATIONS Bldg/Material/Supplies 001-074-40550 13,879$ 19,000$ 19,000$ 14,000$ Special Departmental 001-074-40800 6,092 6,800 6,800 6,800 Bldg/Ground Materials 001-074-40950 42,047 16,100 15,000 15,000 Telephone 001-074-41000 2,785 3,000 1,600 3,000 Cable 001-074-41009 1,257 1,700 1,700 1,800 Gas 001-074-41010 741 800 800 1,000 Electricity 001-074-41020 27,454 30,000 28,000 28,000 Contract Professional Services 001-074-44000 86,560 61,200 61,200 41,200 TOTAL MAINTENANCE AND OPERATIONS 180,815$ 138,600$ 134,100$ 110,800$ TOTAL EXPENDITURES 280,168$ 244,900$ 223,500$ 237,200$ 191 THIS PAGE INTENTIONALLY LEFT BLANK 192 City of Seal Beach Managing Department Head: Marine Safety Chief Mission Statement To provide the highest quality safety services in the coastal and aquatic environment for the public through prevention, education, rescue, medical aid, outreach, beach management, and enforcement. Primary Activities Prevention of aquatic accidents can best be accomplished by the recognition of dangerous situations and advising the public to stay clear. It is not always possible to keep hazards and the public separated, so Marine Safety personnel are also responsible for the rescue of persons in distress or difficulty. Additionally, marine safety personnel must provide prompt and efficient first aid, monitor aquatic regulations, and provide educational information to beach and pool patrons on aquatic related subjects. Beach Lifeguard Division The Beach Lifeguard's primary activities involve safety of the beach going public. Ocean Lifeguards protect an assigned area of beach from a station, or in some instances, patrol a section of beach in a mobile unit, warn of hazardous conditions, rescue people in distress or in danger of drowning, answer questions and give information pertaining to the beach and ocean environment, apply first aid to those in need, remove hazardous obstacles from sand and water, take charge of lost children, advise the public regarding local beach and ocean related ordinances, regulations, safety and conduct, perform other related work as required and maintain a professional and courteous relationship with the public. Pool Lifeguard Division The Pool Lifeguard’s primary activities involve pool safety and water safety instruction. Pool lifeguards are stationed around the pool to provide maximum pool surveillance, warn pool users of dangerous activities, rescue people in distress or in danger of drowning, and provide first aid to those in need. Pool Lifeguards check swimmers in for adult lap swim and act as swim lesson instructors during the summer. Swim lessons participants range in age from infants to high school with all levels of abilities. Provide training of full and part-time personnel in basic lifeguard, first aid and defibrillator to fully support year-round pool aquatic program. 193 City of Seal Beach Junior Lifeguard Division The Marine Safety Department administers a Junior Lifeguard Program serving up to 400 children ages 9-17. Junior Lifeguards are taught ocean and beach safety, lifesaving techniques including CPR and First-Aid, as well as lifesaving competition skills. This program begins at the end of June and ends in mid-August. Other Administrative Duties In addition to managing the previously listed activities, the full-time Marine Safety Staff administers the following programs: Lifeguard Training Academy All new and recurrent lifeguards receive training from Seal Beach Marine Safety staff. New beach lifeguard training consists of 120 hours of rescue and medical training. The staff is trained to a level that is certified as “Advanced Agency” from the United States Lifesaving Association. City Wide AED program Automated External Defibrillator (AED). Seal Beach Marine Safety manages the City of Seal Beach AED program consisting of 18 AED’s located in Police Department vehicles, Lifeguard department vehicles, and in municipal buildings. Marine Safety staff maintains the contract for medical oversight, trains city staff in AED use, and services the AED inventory. Beach Safety Education The Marine Safety Department works with the community to spread the message of beach safety through such programs as Project Wipeout, introduced over 25 years ago to prevent spinal cord injuries in Orange County. Through Project Wipeout, Seal Beach Lifeguards participate in the Orange County Fair, the Orange County Youth Expo, and the Project Wipeout Lifeguard Seminar. In addition to this program, Lifeguards actively educate visiting schools, Boy and Girl Scouts and various other groups. 194 THIS PAGE INTENTIONALLY LEFT BLANK 195 City of Seal Beach FY 2016-2017 DEPARTMENT:Marine Safety Account Code:001-073 FUND:001 General Fund - Aquatics 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 127,372$ 129,600$ 108,100$ 127,600$ Maintenance and Operations 68,573 54,459 54,900 108,800 TOTAL 195,945$ 184,059$ 163,000$ 236,400$ ACCOUNT NUMBER EXPLANATION 40004 Part-time Employee salaries costs 40013 PARS Retirement Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40400 Training and Meetings Pool lifeguard training 40030 Unemployment Employee benefits costs 40700 Equipment/Materials Pool supplies, staff uniforms, instructional aids and miscellaneous 41000 Telephone Telephone and fax pool office 41010 Gas Los Alamitos Unified School District 41020 Electricity Los Alamitos Unified School District 44000 Contract Professionals Pool maintenance 196 City of Seal Beach FY 2016-2017 DEPARTMENT:Marine Safety Account Code:001-073 FUND:001 General Fund - Aquatics 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Part-time 001-073-40004 124,111$ 126,000$ 105,200$ 124,200$ PARS Retirement 001-073-40013 1,577 1,700 1,400 1,600 Medicare Insurance 001-073-40017 1,684 1,900 1,500 1,800 TOTAL PERSONNEL SERVICES 127,372$ 129,600$ 108,100$ 127,600$ MAINTENANCE AND OPERATIONS Training and Meetings 001-073-40400 -$ -$ -$ 1,000$ Equipment/Materials 001-073-40700 19,163 11,559 12,000 18,300 Telephone 001-073-41000 1,938 1,600 1,600 2,000 Gas 001-073-41010 22,589 21,300 21,300 22,600 Electricity 001-073-41020 24,883 20,000 20,000 24,900 Contract Professionals 001-073-44000 - - - 40,000 TOTAL MAINTENANCE AND OPERATIONS 68,573$ 54,459$ 54,900$ 108,800$ TOTAL EXPENDITURES 195,945$ 184,059$ 163,000$ 236,400$ 197 City of Seal Beach FY 2016-2017 DEPARTMENT:Marine Safety Account Code:034-828 FUND:034 Tidelands Beach 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 1,103,005$ 1,128,600$ 1,133,600$ 1,263,000$ Maintenance and Operations 171,753 163,313 155,400 165,800 Capital Outlay 24,967 30,000 30,000 586,000 TOTAL 1,299,725$ 1,321,913$ 1,319,000$ 2,014,800$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40003 Over-time Employee salaries costs 40004 Part-time Employee salaries costs 40006 Junior Lifeguard Sal Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40030 Unemployment Employee benefits costs 40100 Office Supplies Office Supplies 40300 Memberships and Dues United States Lifesaving Association, Orange County Lifeguard Chiefs Association, Seal Beach Lifeguard Association and California Boating Safety Officer Association 40400 Training and Meetings California Surf Lifesaving Association meeting, Emergency Medical Technician training, American Red Cross training, Certification fees, CA Dept. of Boating and Waterways class, United States Coast Guard Skipper class 40600 Marine Maint/Fuel Lifeguard Fuel, communications, boat maintenance, PWC maintenance ATV maintenance, and boat upgrade/repair 40700 Equipment/Materials Rescue equipment, fist aid supplies, uniforms, tower and headquarters maint., oxygen maint., paddle board, cleaning supplies, pest control repair of (2) Lifeguard Towers, and 800 Mhz radios 40701 Materials and Supplies-Jr Lifeguard Uniforms, office supplies, can buoys, banquet/Catalina food, paddle boards, field trip suppliles, EZ-ups, and body boards 40800 Special Departmental Class A uniforms, training rooms tables/chairs, Scuba maintenance, back-up generator, binoculars and equipment maintenance 40806 Special Dept-Jr Lifeguard USLA, buses for field trips, Catalina Express, Catalina Dive boat rental, Raging Water entry fee, banquet rentals, storage rental, movie, night rental, and campground 41000 Telephone Telephone 41020 Electricity Electricity 45000 Intergovernmental Rescue boat slip fees 48075 Vehicle Boat, Tacoma, and 2 ATVs 198 City of Seal Beach FY 2016-2017 DEPARTMENT:Marine Safety Account Code:034-828 FUND:034 Tidelands Beach 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 034-828-40001 306,433$ 332,100$ 332,100$ 417,900$ Over-time 034-828-40003 8,336 8,000 8,000 8,000 Part-time 034-828-40004 500,584 479,400 479,400 451,900 Junior Lifeguard Sal 034-828-40006 81,894 98,700 98,700 93,000 Cell Phone Allowance 034-828-40009 2,709 2,700 2,700 3,600 Deferred Comp - Cafeteria 034-828-40010 2,063 1,200 1,200 600 Deferred Comp 034-828-40011 8,746 9,500 9,500 10,700 PERS Retirement 034-828-40012 99,664 110,400 110,400 152,300 PARS Retirement 034-828-40013 7,319 7,500 7,500 7,100 Medical Insurance 034-828-40014 44,891 51,800 51,800 91,500 Medicare Insurance 034-828-40017 13,341 13,900 13,900 14,600 Life and Disability 034-828-40018 3,204 3,400 3,400 4,400 Vacation Buy/Payout 034-828-40027 10,687 10,000 10,000 7,400 Unemployment 034-828-40030 13,134 - 5,000 - TOTAL PERSONNEL SERVICES 1,103,005$ 1,128,600$ 1,133,600$ 1,263,000$ MAINTENANCE AND OPERATIONS Office Supplies 034-828-40100 5,470$ 5,100$ 4,800$ 8,500$ Membership and Dues 034-828-40300 235 800 3,800 600 Training and Meeting 034-828-40400 6,838 14,900 12,500 7,300 Marine Maint/Fuel Lifeguard 034-828-40600 13,542 10,200 10,200 9,500 Equipment/Materials 034-828-40700 53,207 20,453 20,500 24,100 Materials & Supplies Jr Lifeguard 034-828-40701 24,869 34,860 34,900 32,500 Special Departmental 034-828-40800 10,574 11,300 11,300 11,500 Special Dept - Jr Lifeguard 034-828-40806 41,893 48,600 42,000 56,000 Telephone 034-828-41000 4,046 3,400 3,700 4,100 Electricity 034-828-41020 7,697 10,000 8,000 8,000 Intergovernmental 034-828-45000 3,382 3,700 3,700 3,700 TOTAL MAINTENANCE AND OPERATIONS 171,753$ 163,313$ 155,400$ 165,800$ CAPITAL OUTLAY Vehicle 034-828-48075 24,967$ 30,000$ 30,000$ 586,000$ TOTAL CAPITAL OUTLAY 24,967$ 30,000$ 30,000$ 586,000$ TOTAL EXPENDITURES 1,299,725$ 1,321,913$ 1,319,000$ 2,014,800$ 199 THIS PAGE INTENTIONALLY LEFT BLANK 200 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement To maintain a clean and safe beach and pier environment free from debris and waste for the overall public's enjoyment and provide resident protection from tidal events. Primary Activities Regular Activities - primary activities include cleaning the beach with the surf rake for large debris; remove windblown sand from parking lots and adjacent residences; empty the tot lot, pier, parking lot and beach trash cans; remove graffiti; construct and remove the seasonal berm and clean up after storm events. In addition, the City pays the Surfside Colony for maintenance of Surfside Beach. Capital Improvement Program - Capital projects include the annual sand management program and repairs to the pier and groin wall. Under this program, the department will determine and recommend projects; seek and secure project funding; coordinate and manage design consultants; prepare project budgets, estimates, designs and specifications; review plans; conduct community meetings and prepare presentations and press releases; prepare council reports for advertisement, award, and completion of each project; administer construction management; inspection to ensure quality assurance; respond to public inquiries; adhere to multi-agency funding and environmental requirements; negotiate change orders, claims, and disputes; prepare progress reports; and prepare record drawings and project closeouts. Objectives  The Department is actively working to maintain the beach with its limited staff. Typically, approximately 30,000 cubic yards of sand is moved from the west side of the beach to the east side of the beach every two years. In FY 2014-15, the City nourished the beach with sand on an emergency basis. Nourishment from external sources is typically done every 5-7 years, and likely will not occur again until at least 2020.  This Division is funded approximately by Tidelands revenues and subsidized by General Fund.  Create a Tidelands account for documenting beach equipment and vehicles needed to maintain the beach area. 201 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:034-863 FUND:034 Beach Maintenance 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 198,613$ 242,500$ 211,500$ 281,400$ Maintenance and Operations 1,010,184 1,565,815 478,700 3,101,400 Capital Outlay - 170,000 100,000 151,000 TOTAL 1,208,797$ 1,978,315$ 790,200$ 3,533,800$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40003 Over-time Employee salaries costs 40004 Part-time Employee salaries costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40700 Equipment/Materials Sandbags, beach tools, pier plumbing (showers & restrooms), beach graffiti abatement, pier railing, signage & utility maintenance, and diesel fuel for beach equipment 41000 Telephone Cellular phone 41020 Electricity Electricity for beach, parking lots, and pier 44000 Contract Professional Svcs Surfside beach cleaning, landscape maintenance (Eisenhower & Windsurf park), pier parking lot (slurry seal & striping) winter sand berm construction, removal & inspection, coastal and pier engineering tree trimming (1st Street, Eisenhower park and beach tree rings), emergency pump rental for winter storms, sand backpass ($150K), and ABM parking services 47000 Transfer Out Various capital improvement projects 48075 Vehicle Barber, and two F350 202 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:034-863 FUND:034 Beach Maintenance 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 034-863-40001 112,100$ 115,200$ 73,100$ 162,700$ Over-time 034-863-40003 517 500 600 500 Part-time 034-863-40004 45,090 83,300 106,000 47,600 Cell Phone Allowance 034-863-40009 459 200 100 100 Deferred Comp - Cafeteria 034-863-40010 1,891 1,800 1,200 1,100 Deferred Comp 034-863-40011 2,102 2,100 1,300 2,500 PERS Retirement 034-863-40012 14,792 18,400 14,300 27,600 PARS Retirement 034-863-40013 583 1,100 1,700 600 Medical Insurance 034-863-40014 16,204 14,600 8,200 33,200 AFLAC Cafeteria 034-863-40015 133 100 100 100 Medicare Insurance 034-863-40017 2,175 3,000 2,900 3,100 Life and Disability 034-863-40018 1,376 1,200 600 2,100 Cafeteria Taxable 034-863-40023 120 - - - Comp time Buy/Payout 034-863-40026 320 - 200 - Vacation Buy/Payout 034-863-40027 679 1,000 1,200 200 Membership and Dues 034-863-40300 72 - - - TOTAL PERSONNEL SERVICES 198,613$ 242,500$ 211,500$ 281,400$ MAINTENANCE AND OPERATIONS Equipment/Materials 034-863-40700 7,672$ 14,908$ 15,000$ 17,500$ Telephone 034-863-41000 28 200 200 2,800 Electricity 034-863-41020 3,905 3,500 3,500 4,100 Contract Prof. Svcs 034-863-44000 252,940 737,207 450,000 397,000 Property Management 034-863-44002 1,434 - - - Transfer Out - CIP 034-863-47000 744,205 810,000 10,000 2,680,000 TOTAL MAINTENANCE AND OPERATIONS 1,010,184$ 1,565,815$ 478,700$ 3,101,400$ CAPITAL OUTLAY Vehicle 034-863-48075 -$ 170,000$ 100,000$ 151,000$ TOTAL CAPITAL OUTLAY -$ 170,000$ 100,000$ 151,000$ TOTAL EXPENDITURES 1,208,797$ 1,978,315$ 790,200$ 3,533,800$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance (84,087)$ 3,800$ 3,800$ (0)$ Revenues 2,596,409 3,130,100 2,105,400 5,548,600 Expenditures (2,508,522) (3,300,228) (2,109,200) (5,548,600) Ending Fund Balance 3,800$ (166,328)$ (0)$ (0)$ 203 THIS PAGE INTENTIONALLY LEFT BLANK 204 City of Seal Beach Special Assessment Districts are established to account for resources legally restricted to specified purposes. The City of Seal Beach currently manages the following special assessment districts: 002 - Street Lighting Assessment District 101 - Ad94-1 Redemption Fund 201 - Community Facilities District 2002-02 (SB Blvd/Lampson Ave Landscape Maintenance) 202 - Community Facilities District Heron Pointe 203 - Community Facilities District Pacific Gateway Bonds 204 - Community Facilities District 2002-01 (Heron Pointe Administrative Expense Fund) 205 - Community Facilities District 2005-01 (Pacific Gateway Business Center) 206 - Community Facilities District Heron Pointe 2015 207 - Community Facilities District Pacific Gateway Bonds 2016 208 - Community Facilities District 2002-01 (Heron Pointe Administrative Expense Fund) 209 - Community Facilities District 2005-01 (Pacific Gateway Business Center) 205 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:002-500 FUND:002 Street Lighting Assessment District 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 182,195$ 194,500$ 194,500$ 185,100$ TOTAL 182,195$ 194,500$ 194,500$ 185,100$ ACCOUNT NUMBER EXPLANATION 41020 Electricity Street Lighting 44000 Contract Professional Svcs Willdan Financial Services and legal fees The Seal Beach Street Lighting Assessment District was formed under the Street Lighting Act of 1919 to finance the maintenance of streetlights and to finance the electricity used by the streetlights by special assessments. Revenue is derived from the District's share of the basic property tax levy and the special district augmentation allocations. 206 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:002-500 FUND:002 Street Lighting Assessment District 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Electricity - Street Lighting 002-500-41020 172,142$ 184,500$ 184,500$ 175,000$ Contract Professional 002-500-44000 10,053 10,000 10,000 10,100 TOTAL MAINTENANCE AND OPERATIONS 182,195$ 194,500$ 194,500$ 185,100$ TOTAL EXPENDITURES 182,195$ 194,500$ 194,500$ 185,100$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance -$ -$ -$ -$ Revenues 182,195 194,500 194,500 185,100 Expenditures (182,195) (194,500) (194,500) (185,100) Ending Fund Balance -$ -$ -$ -$ 207 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:101-333 FUND:101 AD94-1 Redemption 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 7,866$ 9,400$ 8,000$ -$ Debt Service 127,982 128,500 128,500 - TOTAL 135,848$ 137,900$ 136,500$ -$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svc Willdan Financial Services and Bank of New York 47000 Transfer Out Transfer admin cost to General Fund 47888 Debt Service Pmt Principal Debt service principal 47999 Interest Expense Debt service interest 208 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:101-333 FUND:101 AD94-1 Redemption 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Prof Svc 101-333-44000 7,866$ 9,400$ 8,000$ -$ Transfer Out 101-333-47000 - - - - TOTAL MAINTENANCE AND OPERATIONS 7,866$ 9,400$ 8,000$ -$ DEBT SERVICE Debt Service Pmt Principal 101-333-47888 120,000$ 125,000$ 125,000$ -$ Interest Expense 101-333-47999 7,982 3,500 3,500 - TOTAL DEBT SERVICE 127,982$ 128,500$ 128,500$ -$ TOTAL EXPENDITURES 135,848$ 137,900$ 136,500$ -$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 249,899$ 130,660$ 130,660$ -$ Revenues 16,609 151,600 5,840 - Expenditures (135,848) (137,900) (136,500) - Ending Fund Balance 130,660$ 144,360$ -$ -$ 209 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:201-450 FUND:201 CFD Landscape 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 15,949$ 17,000$ 17,000$ 40,200$ Maintenance and Operations 601,720 151,000 151,000 151,000 TOTAL 617,669$ 168,000$ 168,000$ 191,200$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40010 Deferred Compensation-Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40027 Vacation Buy/Payout Employee benefits costs 43750 Water Service Water service expense 44000 Contract Professional Svcs Spectrum Care Landscape Services, SB/Lampson tree treatment, and Willdan 47000 Transfer Out Transfer out to General Fund for Admin costs The Seal Beach Community Facilities District No. 2002-02 (Seal Beach Boulevard/Lampson Avenue Landscape Maintenance District) was formed under the Mello-Roos Community Facilities Act of 1982 to provide financing for the City's maintenance of landscaping facilities installed within the public right-of-way as part of the Bixby Old Ranch, Town Center, and Country Club developments. The subject landscaping facilities were installed by the Bixby Ranch Co. in the center median and the easterly parkway on Seal Beach Boulevard from Old Ranch Parkway to Plymouth Drive/Rossmoor Center Way in the center median southerly parkway on Lampson Avenue from Seal Beach Boulevard to approximately 1600 feet easterly, and in the City owned property along the northerly side of the I-405 north bound off ramp at Seal Beach Boulevard. Revenue is derived from the District's share of the basic property tax levy and the special district augmentation allocations. 210 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:201-450 FUND:201 CFD Landscape 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 201-450-40001 12,582$ 12,900$ 12,900$ 30,400$ Deferred Compensation-Cafeteria 201-450-40010 324 300 300 600 Deferred Compensation 201-450-40011 150 200 200 700 PERS Retirement 201-450-40012 1,635 2,100 2,100 5,300 Medical Insurance 201-450-40014 930 1,100 1,100 2,400 Medicare Insurance 201-450-40017 184 200 200 500 Life and Disability 201-450-40018 144 200 200 300 Vacation Buy/Payout 201-450-40027 - - - - TOTAL PERSONNEL SERVICES 15,949$ 17,000$ 17,000$ 40,200$ MAINTENANCE AND OPERATIONS Prior Year Expense 201-450-40803 75,781$ -$ -$ -$ Water services 201-450-43750 12,915 13,000 13,000 13,000 Contract Professional 201-450-44000 39,172 125,000 125,000 125,000 Transfers Out - Operations 201-450-47002 473,852 13,000 13,000 13,000 TOTAL MAINTENANCE AND OPERATIONS 601,720$ 151,000$ 151,000$ 151,000$ TOTAL EXPENDITURES 617,669$ 168,000$ 168,000$ 191,200$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 546,439$ 93,542$ 93,542$ 105,042$ Revenues 164,772 142,700 179,500 142,700 Expenditures (617,669) (168,000) (168,000) (191,200) Ending Fund Balance 93,542$ 68,242$ 105,042$ 56,542$ 211 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:202-460 FUND:202 CFD Heron Pointe 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Debt Service 234,760$ 347,200$ 593,427$ -$ TOTAL 234,760$ 347,200$ 593,427$ -$ ACCOUNT NUMBER EXPLANATION 47100 Special Tax Transfer Transfer to Fund 204 to cover admin cost and to new Fund 206 47888 Debt Service Pmt Principal Debt service principal 47999 Interest Expense Debt service interest 212 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:202-460 FUND:202 CFD Heron Pointe 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Special Tax Transfer 202-460-47100 25,000$ 25,000$ 271,227$ -$ Debt Service Pmt Principal 202-460-47888 95,000 100,000 100,000 - Interest Expense 202-460-47999 114,760 222,200 222,200 - TOTAL DEBT SERVICE 234,760$ 347,200$ 593,427$ -$ TOTAL EXPENDITURES 234,760$ 347,200$ 593,427$ -$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 404,490$ 458,227$ 458,227$ -$ Revenues 288,497 204,000 135,200 - Expenditures (234,760) (347,200) (593,427) - Ending Fund Balance 458,227$ 315,027$ -$ -$ 213 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:203-470 FUND:203 CFD Pacific Gateway 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Debt Service 560,114$ 716,400$ 1,155,197$ -$ TOTAL 560,114$ 716,400$ 1,155,197$ -$ ACCOUNT NUMBER EXPLANATION 47100 Special Tax Transfer Transfer to Fund 205 to cover admin cost and to Fund 207 47888 Debt Service Pmt Principal Debt service principal 47999 Interest Expense Debt service interest 214 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:203-470 FUND:203 CFD Pacific Gateway 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Special Tax Transfer 203-470-47100 25,000$ 25,000$ 463,797$ -$ Debt Service Pmt Principal 203-470-47888 90,000 105,000 105,000 - Interest Expense 203-470-47999 445,114 586,400 586,400 - TOTAL DEBT SERVICE 560,114$ 716,400$ 1,155,197$ -$ TOTAL EXPENDITURES 560,114$ 716,400$ 1,155,197$ -$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 818,622$ 822,297$ 822,297$ -$ Revenues 563,789 500,200 332,900 - Expenditures (560,114) (716,400) (1,155,197) - Ending Fund Balance 822,297$ 606,097$ -$ -$ 215 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:204-460 FUND:204 Heron Pointe CFD 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 19,065$ 19,000$ 85,046$ -$ TOTAL 19,065$ 19,000$ 85,046$ -$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Bank of New York and Willdan 47000 Transfer Out Transfer to General Fund for Admin Costs and Fund 208 The Seal Beach Community Facilities District No. 2002-01 (Heron Point) was formed under the Mello-Roos Community Facilities Act of 1982, as amended, to provide financing for the construction and acquisition of certain public street improvements, water and sanitary sewer improvements, dry utility improvements, park and landscaping improvements which will serve the new construction in the Community Facility District. This special revenue fund will account for the activity of the Administrative Expense Fund created by the Fiscal Agent Agreement. Revenue is derived from the proceeds of the annual levy and collection of Special Tax against property within the Community Facility District and used to fund all costs directly related to the administration of the CFD. 216 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:204-460 FUND:204 Heron Pointe CFD 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 204-460-44000 8,065$ 8,000$ 8,000$ -$ Transfers Out 204-460-47000 11,000 11,000 77,046 - TOTAL MAINTENANCE AND OPERATIONS 19,065$ 19,000$ 85,046$ -$ TOTAL EXPENDITURES 19,065$ 19,000$ 85,046$ -$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 53,240$ 59,646$ 59,646$ -$ Revenues 25,471 25,300 25,400 - Expenditures (19,065) (19,000) (85,046) - Ending Fund Balance 59,646$ 65,946$ (0)$ -$ 217 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:205-470 & 480 FUND:205 CFD Pacific Gateway Landscape 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 15,949$ 17,000$ 17,000$ -$ Maintenance and Operations 46,187 276,700 280,084 - TOTAL 62,136$ 293,700$ 297,084$ -$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40027 Vacation Buy/Payout Employee benefits costs 43750 Water Services Water service expense 44000 Contract Professional Svcs Spectrum Landscape Services, Willdan Financial Services, and Bank of New York 47000 Transfer out Transfers to General Fund for Admin Costs Tax (A & B) and Fund 209 The Seal Beach Community Facilities District No. 2005-01 (Pacific Gateway Business Center) was formed under the Mello-Roos Community Facilities Act of 1982, as amended. Special Tax B will satisfy costs related to the maintenance of parks parkways and open space within the District (Landscaping Maintenance). Revenue is derived from the proceeds of the annual levy and collection of the Special Tax against property within the Community Facility District. 218 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:205-470 & 480 FUND:205 CFD Pacific Gateway Landscape 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 205-470-40001 12,582$ 12,900$ 12,900$ -$ Deferred Compensation-Cafeteria 205-470-40010 324 300 300 - Deferred Compensation 205-470-40011 150 200 200 - PERS Retirement 205-470-40012 1,635 2,100 2,100 - Medical Insurance 205-470-40014 930 1,100 1,100 - Medicare Insurance 205-470-40017 184 200 200 - Life and Disability 205-470-40018 144 200 200 - Vacation Buy/Payout 205-470-40027 - - - - TOTAL PERSONNEL SERVICES 15,949$ 17,000$ 17,000$ -$ MAINTENANCE AND OPERATIONS Water Services 205-470-43750 4,702$ 5,000$ 5,000$ -$ Contract Professional Services 205-470-44000 7,579 38,000 38,000 - Transfer Out 205-470-47000 15,000 215,000 15,000 - Contract Professional Services 205-480-44000 7,906 7,700 7,700 - Transfers Out 205-480-47000 11,000 11,000 214,384 - TOTAL MAINTENANCE AND OPERATIONS 46,187$ 276,700$ 280,084$ -$ TOTAL EXPENDITURES 62,136$ 293,700$ 297,084$ -$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 218,932$ 231,784$ 231,784$ -$ Revenues 74,988 76,200 65,300 - Expenditures (62,136) (293,700) (297,084) - Ending Fund Balance 231,784$ 14,284$ -$ -$ 219 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:206-460 FUND:206 CFD Heron Pointe 2015 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Debt Service -$ -$ -$ 294,000$ TOTAL -$ -$ -$ 294,000$ ACCOUNT NUMBER EXPLANATION 47100 Special Tax Transfer Transfer to Fund 208 to cover admin cost 47888 Debt Service Pmt Principal Debt service principal 47999 Interest Expense Debt service interest 220 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:206-460 FUND:206 CFD Heron Pointe 2015 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Special Tax Transfer 206-460-47100 -$ -$ -$ 25,000$ Debt Service Pmt Principal 206-460-47888 - - - 115,000 Interest Expense 206-460-47999 - - - 154,000 TOTAL DEBT SERVICE -$ -$ -$ 294,000$ TOTAL EXPENDITURES -$ -$ -$ 294,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance -$ -$ -$ 106,000$ Revenues - - 106,000 244,900 Expenditures - - - (294,000) Ending Fund Balance -$ -$ 106,000$ 56,900$ 221 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:207-470 FUND:207 CFD Pacific Gateway 2016 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Debt Service -$ -$ -$ 587,400$ TOTAL -$ -$ -$ 587,400$ ACCOUNT NUMBER EXPLANATION 47100 Special Tax Transfer Transfer to Fund 209 to cover admin cost 47888 Debt Service Pmt Principal Debt service principal 47999 Interest Expense Debt service interest 222 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:207-470 FUND:207 CFD Pacific Gateway 2016 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Special Tax Transfer 207-470-47100 -$ -$ -$ 25,000$ Debt Service Pmt Principal 207-470-47888 - - - 185,000 Interest Expense 207-470-47999 - - - 377,400 TOTAL DEBT SERVICE -$ -$ -$ 587,400$ TOTAL EXPENDITURES -$ -$ -$ 587,400$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance -$ -$ -$ 230,800$ Revenues - - 230,800 478,600 Expenditures - - - (587,400) Ending Fund Balance -$ -$ 230,800$ 122,000$ 223 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:208-460 FUND:208 Heron Pointe CFD 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations -$ -$ -$ 19,000$ TOTAL -$ -$ -$ 19,000$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Bank of New York and Willdan 47002 Transfer Out - Operations Transfer to General Fund for Admin Costs The Seal Beach Community Facilities District No. 2002-01 (Heron Point) was formed under the Mello-Roos Community Facilities Act of 1982, as amended, to provide financing for the construction and acquisition of certain public street improvements, water and sanitary sewer improvements, dry utility improvements, park and landscaping improvements which will serve the new construction in the Community Facility District. This special revenue fund will account for the activity of the Administrative Expense Fund created by the Fiscal Agent Agreement. Revenue is derived from the proceeds of the annual levy and collection of Special Tax against property within the Community Facility District and used to fund all costs directly related to the administration of the CFD. 224 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:208-460 FUND:208 Heron Pointe CFD 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 208-460-44000 -$ -$ -$ 8,000$ Transfers Out - Operations 208-460-47002 - - - 11,000 TOTAL MAINTENANCE AND OPERATIONS -$ -$ -$ 19,000$ TOTAL EXPENDITURES -$ -$ -$ 19,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance -$ -$ -$ -$ Revenues - - - 25,000 Expenditures - - - (19,000) Ending Fund Balance -$ -$ -$ 6,000$ 225 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:209-470 & 480 FUND:209 CFD Pacific Gateway Landscape 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services -$ -$ -$ 40,200$ Maintenance and Operations - - - 198,100 TOTAL -$ -$ -$ 238,300$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 43750 Water Services Water service expense 44000 Contract Professional Svcs Spectrum Landscape Services, Willdan Financial Services, and Bank of New York 47000 Transfer out - CIP CIP project ST1509 47002 Transfer out - Operations Transfers to General Fund for Admin Costs Tax (A & B) The Seal Beach Community Facilities District No. 2005-01 (Pacific Gateway Business Center) was formed under the Mello-Roos Community Facilities Act of 1982, as amended. Special Tax B will satisfy costs related to the maintenance of parks parkways and open space within the District (Landscaping Maintenance). Revenue is derived from the proceeds of the annual levy and collection of the Special Tax against property within the Community Facility District. 226 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:209-470 & 480 FUND:209 CFD Pacific Gateway Landscape 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 209-470-40001 -$ -$ -$ 30,400$ Deferred Compensation-Cafeteria 209-470-40010 - - - 600 Deferred Compensation 209-470-40011 - - - 700 PERS Retirement 209-470-40012 - - - 5,300 Medical Insurance 209-470-40014 - - - 2,400 Medicare Insurance 209-470-40017 - - - 500 Life and Disability 209-470-40018 - - - 300 TOTAL PERSONNEL SERVICES -$ -$ -$ 40,200$ MAINTENANCE AND OPERATIONS Water Services 209-470-43750 -$ -$ -$ 5,000$ Contract Professional Services 209-470-44000 - - - 28,800 Transfer Out - Operation 209-470-47002 - - - 15,000 Transfer Out - CIP 209-470-47000 - - - 130,600 Contract Professional Services 209-480-44000 - - - 7,700 Transfers Out 209-480-47002 - - - 11,000 TOTAL MAINTENANCE AND OPERATIONS -$ -$ -$ 198,100$ TOTAL EXPENDITURES -$ -$ -$ 238,300$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance -$ -$ -$ 213,384$ Revenues - - 213,384 25,000 Expenditures - - - (238,300) Ending Fund Balance -$ -$ 213,384$ 84$ 227 THIS PAGE INTENTIONALLY LEFT BLANK 228 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement To provide Seal Beach residents with reliable and safe water for domestic and fire protection uses. Primary Activities Regular activities - Primary activities include monitoring the SCADA controls for water wells and pump stations, water production, pipe installation and maintenance, booster station maintenance, well maintenance, water quality sampling and testing, flushing hydrants, exercising valves, changing meters, reading meters, repairing leaks and main line breaks, customer service requests, water turn off's and on's, cross connection program, fire flow tests, instrumentation and control, and public relations. Capital Improvement Program: pipelines, storage, disinfections, and booster stations - determine projects; seek and secure project funding; coordinate and manage design consultants; prepare project budgets, estimates, designs and specifications; plan check drawings; conduct community meetings, and prepare presentations and press releases; prepare council reports for advertisement, award, and completion of each project; administer construction management; inspection and quality assurance; respond to public inquiries; adhere to multi-agency funding and environmental requirements; negotiate change orders, claims, and disputes; prepare progress reports and payments; prepare record drawings and project closeouts. Outside Agency Coordination and/or compliance with Regulations - National Pollution Discharge Elimination System permit; Regional Water Quality 'Control Board; City of Long Beach, City of Huntington Beach, California Dept. of Health, Air Quality Management District, Dept. of Water Resources, OSHA, Environmental Protection Agency, Metropolitan Water District, Orange County Water District, Municipal Water District of Orange county, West Orange County Water Board and Golden State Water Company. Objectives  The City’s water system is over 40-45 years old. Over the past 10 years the City has invested in upgrading of the infrastructure and technology improvements. In order to maintain the system , labor resources are continuously evaluated within the water department. The department staff performs daily testing, inspection of the system, station maintenance, compliance with regulations, exercising of all valves, and flushing of hydrants. The City is currently implementing improvements identified within the City’s Water Master Plan adopted July 9, 2012.  The last Water Master Plan was adopted in 2012. In 2015 projects identified within this master plan will be implemented. The largest project being rehabilitation of the Beverly Manor Reservoir. Additionally, the City will be undertaking an update to Water Rates with preparation of a Water Rate Study. The study will incorporate items such as the Capital Improvements needed, new requirements for operation of the water system, and updated construction costs, etc.  In 2014 the State issued emergency mandatory water conservation measures. The added requirements were funded via budget amendment during FY2014-15, but are built into the FY 2015-16 budget going forward.  Continue to meet and exceed state mandated water conservation restrictions. 229 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:017-900 FUND:017 Water Fund - Operations 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 1,210,475$ 1,347,200$ 1,270,200$ 1,453,200$ Maintenance and Operations 2,650,652 3,125,000 2,850,600 3,126,200 Capital Outlay - 50,000 - 45,000 TOTAL 3,861,127$ 4,522,200$ 4,120,800$ 4,624,400$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40002 Temporary Special Pay Employee salaries costs 40003 Over-time Employee salaries costs 40004 Part-time Employee salaries costs 40007 Tuition Reimbursement Employee benefits costs 40008 Auto Allowance Employee benefits costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40019 FICA Employee benefits costs 40022 Flexible Spending - Cafeteria Employee benefits costs 40023 Cafeteria Taxable Employee benefits costs 40026 Comp time Buy/Payout Employee benefits costs 40027 Vacation Buy/Payout Employee benefits costs 40028 Sick Payout Employee benefits costs 40100 Office Supplies Postage for water bills, water billing forms, office supplies, publications 40300 Memberships and Dues State Water Distrib. & Treatment licenses, AWWA, OC Backflow, USC Cross Connection Control 40400 Training and Meetings Finance Billing training, Water Dept State required training 40700 Equipment/Materials Replacement parts for fire hydrants, valves, fittings, parts for wells and booster stations, water meters, chlorination supplies, tools for water department, and replace plotter 40800 Special Departmental Datamatic hand held and annual maintenance, Springbrook annual maintenance, and credit card charges (BofA & Payment Resource) 40900 Depreciation Fixed asset annual deprecation 41000 Telephone Telephone lines for station alarms, emergency cell phone on-call 41010 Gas Natural gas for water wells and booster station 41020 Electricity Electricity for water stations and adding new Lampson Well which will run on electric 230 44000 Contract Professional Water quality laboratory testing, landscape maintenance-Beverly Manor uniforms, pump maintenance, backup power maintenance, annual water quality report, underground service alert, professional engineering services regulatory required testing, water break repairs, fuel polishing contract, and Local Coastal Planning consultant 44050 Overhead Administrative expenses calculated for department 45000 Intergovernmental MWD imported water, OCWD replenishment charge, OC hazmat facility charge, AQMD permits, WOCWB feeder line and MWD connection fees 47999 Interest Payments Economic Development Administrative Loan - Department of Commerce 48075 Vehicle Ford F250 truck with upfitting 231 THIS PAGE INTENTIONALLY LEFT BLANK 232 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:017-900 FUND:017 Water Fund - Operations 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 017-900-40001 805,597$ 901,400$ 772,200$ 917,400$ Temporary Special Pay 017-900-40002 37 - - - Over-time 017-900-40003 64,089 35,000 70,500 60,000 Part-time 017-900-40004 74,609 78,000 107,900 115,100 Tuition Reimbursement 017-900-40007 5,220 - 3,000 5,000 Auto Allowance 017-900-40008 600 900 900 900 Cell Phone Allowance 017-900-40009 1,697 1,900 900 700 Deferred Comp - Cafeteria 017-900-40010 13,354 13,500 13,000 13,100 Deferred Compensation 017-900-40011 15,949 17,600 15,100 18,100 PERS Retirement 017-900-40012 99,382 141,200 125,000 149,200 PARS Retirement 017-900-40013 965 1,000 1,100 1,500 Medical Insurance 017-900-40014 91,627 121,800 119,800 139,800 AFLAC - Cafeteria 017-900-40015 257 200 200 500 Medicare Insurance 017-900-40017 13,608 15,400 14,100 16,400 Life and Disability 017-900-40018 8,727 9,600 8,600 9,900 FICA 017-900-40019 34 100 100 100 Flexible Spending - Cafeteria 017-900-40022 230 200 300 500 Cafeteria Taxable 017-900-40023 382 500 300 300 Comp-time Buy/Payout 017-900-40026 3,172 - 1,800 - Vacation Buy/Payout 017-900-40027 10,131 8,900 11,500 4,700 Sick Payout 017-900-40028 808 - 3,900 - TOTAL PERSONNEL SERVICES 1,210,475$ 1,347,200$ 1,270,200$ 1,453,200$ MAINTENANCE AND OPERATIONS Office Supplies 017-900-40100 27,884$ 28,600$ 28,000$ 28,600$ Membership and Dues 017-900-40300 1,075 2,500 2,200 2,000 Training and Meetings 017-900-40400 1,754 5,500 1,500 2,000 Equipment/Materials 017-900-40700 59,441 100,000 110,000 132,500 Special Departmental 017-900-40800 53,540 35,000 35,000 - Depreciation 017-900-40900 46,868 46,900 46,900 46,900 Telephone 017-900-41000 6,974 7,000 10,500 11,400 Gas 017-900-41010 5,867 26,000 1,500 26,000 Electricity 017-900-41020 216,520 150,000 145,000 150,000 Contract Prof Srvcs 017-900-44000 234,625 299,000 150,000 269,300 Overhead 017-900-44050 324,500 324,500 320,000 324,500 Intergovernmental 017-900-45000 1,671,604 2,100,000 2,000,000 2,133,000 Interest Payment 017-900-47999 - - - - TOTAL MAINTENANCE AND OPERATIONS 2,650,652$ 3,125,000$ 2,850,600$ 3,126,200$ CAPITAL OUTLAY Vehicles 017-900-48075 -$ 50,000$ -$ 45,000$ TOTAL CAPITAL OUTLAY -$ 50,000$ -$ 45,000$ TOTAL EXPENDITURES 3,861,127$ 4,522,200$ 4,120,800$ 4,624,400$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 4,641,052$ 3,996,826$ 3,996,826$ 3,326,126$ Revenues 3,216,901 3,419,600 3,450,100 3,303,700 Expenditures (3,861,127) (4,522,200) (4,120,800) (4,624,400) Ending Fund Balance 3,996,826$ 2,894,226$ 3,326,126$ 2,005,426$ 233 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:019-950 FUND:019 Water Capital Improvement Fund 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 643,257$ 5,236,110$ 997,600$ 12,337,600$ TOTAL 643,257$ 5,236,110$ 997,600$ 12,337,600$ ACCOUNT NUMBER EXPLANATION 40900 Depreciation Fixed asset annual depreciation 49605 Construction-Capital Projects Various Contractors for capital projects 234 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:019-950 FUND:019 Water Capital Improvement Fund 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Depreciation 019-950-40900 497,221$ 497,600$ 497,600$ 497,600$ Construction - Capital Projects 019-950-49605 146,036 4,738,510 500,000 11,840,000 TOTAL MAINTENANCE AND OPERATIONS 643,257$ 5,236,110$ 997,600$ 12,337,600$ TOTAL EXPENDITURES 643,257$ 5,236,110$ 997,600$ 12,337,600$ 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 19,226,458$ 20,133,254$ 20,133,254$ 20,573,754$ Revenues 1,550,053 1,401,600 1,438,100 1,410,000 Expenditures (643,257) (5,236,110) (997,600) (12,337,600) Ending Fund Balance 20,133,254$ 16,298,744$ 20,573,754$ 9,646,154$ FUND BALANCE ANALYSIS 235 City of Seal Beach FY 2015-2016 DEPARTMENT:Public Works Account Code:021-980 FUND:021 Vehicle Replacement Fund 2014-2015 2015-2016 2013-2014 Amended 2014-2015 Proposed Actual Budget Estimated Budget Maintenance and Operations 24,967$ 200,000$ -$ 737,000$ Capital Outlay 174,262 615,400 615,400 489,000 TOTAL 199,229$ 815,400$ 615,400$ 1,226,000$ ACCOUNT NUMBER EXPLANATION 40900 Depreciation Annual depreciation expense 47000 Transfer Out - CIP Transfer to Capital Project Fund 47002 Transfer Out - Operations Transfer to Tidelands 48075 Vehicles Vehicle Replacement 236 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:021-980 FUND:021 Vehicle Replacement Fund 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Transfer Out - CIP 021-980-47000 24,967$ 200,000$ -$ -$ Transfer Out - Operations 021-980-47002 - - - 737,000 TOTAL MAINTENANCE AND OPERATIONS 24,967$ 200,000$ -$ 737,000$ CAPITAL OUTLAY Depreciation 021-980-40900 141,414$ 145,400$ 145,400$ 145,400$ Vehicles 021-980-48075 32,848 470,000 470,000 343,600 TOTAL CAPITAL OUTLAY 174,262$ 615,400$ 615,400$ 489,000$ TOTAL EXPENDITURES 199,229$ 815,400$ 615,400$ 1,226,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 2,680,683$ 2,805,505$ 2,805,505$ 2,500,105$ Revenues 324,052 310,000 310,000 310,000 Expenditures (199,229) (815,400) (615,400) (1,226,000) Ending Fund Balance 2,805,505$ 2,300,105$ 2,500,105$ 1,584,105$ 237 THIS PAGE INTENTIONALLY LEFT BLANK 238 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement Public Works will maintain the City's sewer/wastewater collection system in a safe and cost effective manner. Primary Activities Regular Activities - Primary activities include daily station rounds and maintenance, sewer line cleaning, routinely inspecting the system for physical damage of system, response to public inquiries and operation of the system to prevent public health hazards. Capital Improvement Program - pipelines and pump stations - determine projects; seek and secure project funding; coordinate and manage design consultants; prepare project budgets, estimates, designs and specifications; plan check drawings; conduct community meetings and prepare presentations and press releases; prepare council reports for advertisement, award, and completion of each project; administer construction management; inspection and quality assurance; respond to the public inquiries; adhere to multi-agency funding and environmental requirements; negotiate change orders, claims, and disputes; prepare progress reports and payments; and prepare record drawings and project closeouts. Objectives  The Public Works Department has made significant progress in its undertaking of a large capital improvement program to replace the majority of the infrastructure. Due to its age, much of the system is at the end of its useful life.  The Department will continue its aggressive capital improvement program and on- going maintenance.  The Department has also prepared a Preventative Maintenance Plan, an Emergency Response Plan, sewer grease ordinance and a Fats Oils and Grease Program.  The Sewer Master Plan will be updated in FY 2016-17 with a Sewer Rate Study to insure that rates are accurately set.  Along with an updated Sewer Master Plan, the City will update its Sewer System Management Plan, Sewer Management Plan Audit, and Sanitary Sewer overflow Emergency Response Plan. These plans are state mandated and are valuable in aiding the City in its management of the City-Wide Sewer System. 239 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:043-925 FUND:043 Sewer Operations 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 589,400$ 742,500$ 654,200$ 931,300$ Maintenance and Operations 283,099 281,250 239,100 282,000 TOTAL 872,499$ 1,023,750$ 893,300$ 1,213,300$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40002 Temporary Special Pay Employee salaries costs 40003 Over-time Employee salaries costs 40004 Part-time Employee salaries costs 40008 Auto Allowance Employee benefits costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Comp - Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40013 PARS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40015 AFLAC Cafeteria Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40018 Life and Disability Employee benefits costs 40019 FICA Employee benefits costs 40022 Flexible Spending Cafeteria Employee benefits costs 40023 Cafeteria - Taxable Employee benefits costs 40026 Comptime Buy/payout Employee benefits costs 40027 Vacation Buy/payout Employee benefits costs 40028 Sick Payout Employee benefits costs 40100 Office Supplies Office supplies 40300 Memberships and Dues California Water Environment Association certification and dues 40400 Training and Meetings Training and education 40700 Equipment/Materials Electrical supplies, valves, pumps, chemicals, tools & equipment and replace plotter 40900 Depreciation Annual depreciation of sewer fixed assets 41000 Telephone Telephone lines to sewer stations, emergency phones, pagers 41010 Gas Natural gas for sewer station engines and emergency generators. 41020 Electricity Electricity at sewer pump stations 44000 Contract Professional Svcs Pump station maintenance and emergency call outs, sewer cleaning, video taping, FOG program, landscape maintenance, uniforms, professional services, and emergency spot repairs 44050 Overhead Administrative expenses calculated for department 45000 Intergovernmental State permits and fees, AQMD, OC Health Care, OC tax, City of Huntington Beach for Sunset Aquatic Park 240 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:043-925 FUND:043 Sewer Operations 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 043-925-40001 428,859$ 530,500$ 450,600$ 636,200$ Temporary Special Pay 043-925-40002 2 - - - Over-time 043-925-40003 5,746 10,500 10,100 10,500 Part-time 043-925-40004 10,743 13,900 16,400 45,300 Auto Allowance 043-925-40008 600 900 900 900 Cell Phone Allowance 043-925-40009 1,386 1,800 900 700 Deferred Comp - Cafeteria 043-925-40010 4,760 5,300 4,800 5,100 Deferred Comp 043-925-40011 10,165 13,100 11,400 15,500 PERS Retirement 043-925-40012 52,028 86,300 77,500 106,800 PARS Retirement 043-925-40013 132 200 300 600 Medical Insurance 043-925-40014 53,485 57,000 56,100 84,300 AFLAC Cafeteria 043-925-40015 370 400 700 1,200 Medicare Insurance 043-925-40017 5,866 8,500 6,500 10,500 Life and Disability 043-925-40018 4,563 5,200 4,400 6,300 FICA 043-925-40019 34 100 100 100 Flexible Spending - Cafeteria 043-925-40022 169 100 300 400 Cafeteria - Taxable 043-925-40023 394 500 300 400 Comp time Buy/Payout 043-925-40026 1,166 - 1,900 - Vacation Buy/Payout 043-925-40027 8,124 8,200 8,100 6,500 Sick Payout 043-925-40028 808 - 2,900 - TOTAL PERSONNEL SERVICES 589,400$ 742,500$ 654,200$ 931,300$ MAINTENANCE AND OPERATIONS Office Supplies 043-925-40100 -$ 1,000$ 1,000$ 1,000$ Membership and Dues 043-925-40300 583 1,500 500 1,300 Training and Meetings 043-925-40400 1,994 2,000 500 2,000 Equipment and Materials 043-925-40700 19,885 20,000 17,000 37,500 Depreciation 043-925-40900 47,704 10,000 10,000 10,000 Telephone 043-925-41000 6,413 7,500 9,000 4,900 Gas 043-925-41010 503 500 600 500 Electricity 043-925-41020 27,883 27,000 26,500 29,000 Contract Prof Svcs 043-925-44000 140,159 132,750 100,000 116,800 Overhead 043-925-44050 54,000 54,000 54,000 54,000 Intergovernmental 043-925-45000 6,268 25,000 20,000 25,000 Vehicles 043-925-48075 (22,293) - - - TOTAL MAINTENANCE AND OPERATIONS 283,099$ 281,250$ 239,100$ 282,000$ TOTAL EXPENDITURES 872,499$ 1,023,750$ 893,300$ 1,213,300$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 1,167,373$ 1,059,938$ 1,059,938$ 906,638$ Revenues 765,064 735,300 740,000 735,300 Expenditures (872,499) (1,023,750) (893,300) (1,213,300) Ending Fund Balance 1,059,938$ 771,488$ 906,638$ 428,638$ 241 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:044-975 FUND:044 Sewer Capital 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 842,727$ 2,969,865$ 1,582,500$ 2,119,100$ TOTAL 842,727$ 2,969,865$ 1,582,500$ 2,119,100$ Account Number Explanation 40900 Depreciation Annual depreciation expense 47600 Amortization 2000 Sewer System Certificates of Participation 47999 Interest Expense 2000 Sewer System Certificates of Participation 49605 Construction-Capital Projects Various Contractors for capital projects 242 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:044-975 FUND:044 Sewer Capital 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Depreciation 044-975-40900 568,869$ 568,900$ 568,900$ 568,900$ Amortization 044-975-47600 12,070 12,100 12,100 12,100 Interest Expense 044-975-47999 236,788 301,500 301,500 218,100 Construction - Capital Projects 044-975-49605 25,000 2,087,365 700,000 1,320,000 TOTAL MAINTENANCE AND OPERATIONS 842,727$ 2,969,865$ 1,582,500$ 2,119,100$ TOTAL EXPENDITURES 842,727$ 2,969,865$ 1,582,500$ 2,119,100$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 20,529,633$ 21,731,611$ 21,731,611$ 21,919,111$ Revenues 2,044,705 1,722,800 1,770,000 1,728,000 Expenditures (842,727) (2,969,865) (1,582,500) (2,119,100) Ending Fund Balance 21,731,611$ 20,484,546$ 21,919,111$ 21,528,011$ 243 THIS PAGE INTENTIONALLY LEFT BLANK 244 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works - Capital Improvement Projects FUND:Various Funding Sources Approved Carry over 2016-17 2015-16 Proposed 2016-17 Budget Budget Total Fund 001 General Fund 5,622,900$ 50,000$ 5,672,900$ Fund 019 Water Capital Fund 3,480,000 8,360,000 11,840,000 Fund 034 Tidelands 380,000 2,300,000 2,680,000 Fund 040 State Gas Tax 505,000 225,000 730,000 Fund 042 Measure M2 575,000 475,000 1,050,000 Fund 044 Sewer Capital Fund 1,015,000 305,000 1,320,000 Fund 049 Traffic Impact 110,000 30,000 140,000 Fund 050 Seal Beach Cable 219,000 - 219,000 Fund 080 Citywide Grants 743,000 231,000 974,000 Fund 209 CFD Landscape 130,600 - 130,600 TOTAL 12,780,500$ 11,976,000$ 24,756,500$ Capital Project (Fund 045)11,596,500$ Water Capital Project (Fund 019)11,840,000 Sewer Capital Project (Fund 044)1,320,000 Total Capital Project - All Funds 24,756,500$ The Capital Improvement Project Fund, funds major capital projects with various revenues sources but excludes the Water and Sewer Capital Fund. The various revenue sources include, but not limited to the Successor Agency to the Redevelopment Agency, Park Improvement, State Gas Tax, Measure M2 Grants and General Fund. These sources get transferred into the Capital Improvement Project Fund. For the FY 2016-2017, the total Capital Improvement Project budget is $11,596,500 which excludes the Water and Sewer Capital Funds, only $5,672,900 is General Fund. The remaining balance of $5,923,600 is funded through the various revenue sources listed above. Detailed descriptions of all capital projects, including Water and Sewer Enterprise Funds are presented in the 5-Year Capital Improvement Program budget document. Major CIP's for FY 2016-2017 include, but not limited to, Beverly Manor Reservoir Roof Replacement, Water and Sewer Rate Studies, Traffic Management Center Upgrades, Eisenhower Park Improvement Project and 8th Street Sewer Pump Station. 245 CAPITAL IMPROVEMENT PROJECTS FY 2016-2017 DEPARTMENT:Public Works - Capital Improvement Projects Capital Fund:045, 019, & 044 FUND:Various Funding Sources Approved Carry over 2016-17 Project 2015-16 Proposed 2016-17 Number Description Budget Budget Total Fund 001 General Fund PR1602 Eisenhower Park Tot Lot 160,000 - 160,000 BG1504 Citywide Financial Information System 190,000 190,000 PR1701 Annual Citywide Court Rehabilitation - 30,000 30,000 ST1302 Underground Utility Project (Rule 20A)10,000 10,000 ST1707 Annual Street Tree Planting Program - 20,000 20,000 BG1603 Countywide 800mHz Agreement 58,000 - 58,000 Subtotal for General Fund 418,000 50,000 468,000 001 - 29013 Buildings Assigned Fund Balance BG1401 Council Chamber Remodel 243,000 - 243,000 Subtotal for Building Assigned Fund Balance 243,000 - 243,000 001 - 29009 Swimming Pool Assigned Fund Balance BG0904 New Swimming Pool 4,836,900 4,836,900 Subtotal for Swimming Pool Assigned Fund Balance 4,836,900 - 4,836,900 001 - 29012 Storm Drain Assigned Fund Balance SD1601 West End Pump Station Electrical Improvements 125,000 - 125,000 Subtotal for Storm Drain Assigned Fund Balance 125,000 - 125,000 Total General Fund Requests:5,622,900 50,000 5,672,900 Fund 019 Water Capital Fund BP1002 Pier Utility Upgrade Project 450,000 170,000 620,000 BP1102 Local Coastal Plan 80,000 - 80,000 WT0904 Water Station Rehab. - Beverly Manor 2,700,000 2,500,000 5,200,000 WT1501 Water Rate Study Update 80,000 - 80,000 WT1605 Navy reservoir Chlorination System Upgrades 25,000 75,000 100,000 WT1607 7th St. Alley (PCH to N. Electric Ave.)145,000 90,000 235,000 WT1701 West Orange County Connector Waterline Extension 675,000 675,000 WT1702 Westminster Ave. Water Main Replacement - 2,800,000 2,800,000 WT1703 405 Widening Water Line Reconfiguration 750,000 750,000 WT1704 Lampson Ave Water Main Replacement - 1,300,000 1,300,000 Total Water Fund Requests:3,480,000 8,360,000 11,840,000 Fund 034 Tidelands BP1002 Pier Utility Upgrade Project 300,000 2,300,000 2,600,000 BP1102 Local Coastal Plan 80,000 - 80,000 Total Tidelands Fund Requests:380,000 2,300,000 2,680,000 246 CAPITAL IMPROVEMENT PROJECTS FY 2016-2017 DEPARTMENT:Public Works - Capital Improvement Projects Capital Fund:045, 019, & 044 FUND:Various Funding Sources Approved Carry over 2016-17 Project 2015-16 Proposed 2016-17 Number Description Budget Budget Total Fund 040 State Gas Tax ST1408 Traffic Management Center Upgrade 75,000 - 75,000 ST1508 Old Town Parking and Signage Improvement 100,000 - 100,000 ST1601 Annual Slurry Seal Program 70,000 - 70,000 ST1604 Annual Concrete Repair Program 25,000 - 25,000 ST1605 Annual Striping program 25,000 - 25,000 ST1606 Annual Signage Replacement 10,000 - 10,000 ST1610 Westminster Ave. Rehabilitation (WCL to Seal Beach Blvd)200,000 - 200,000 ST1701 Annual Slurry Seal Program - 100,000 100,000 ST1704 Annual Concrete Repair Program - 50,000 50,000 ST1705 Annual Striping program - 25,000 25,000 ST1708 Westminster/17th St. Corridor Traffic Signal Synchronization - 50,000 50,000 Total Gas Tax Fund Requests:505,000 225,000 730,000 Fund 042 Measure M2 ST1602 Local Street Resurfacing Program 275,000 - 275,000 ST1610 Westminster Ave. Rehabilitation (WCL to Seal Beach Blvd)300,000 - 300,000 ST1702 Local Street Resurfacing Program - 275,000 275,000 ST1703 Arterial Street Resurfacing Program - 200,000 200,000 Total Measure M2 Fund Requests:575,000 475,000 1,050,000 Fund 044 Sewer Capital Fund BP1002 Pier Utility Upgrade Project 450,000 215,000 665,000 BP1102 Local Coastal Plan 80,000 - 80,000 SS1301 Sewer System Master Plan Update 250,000 - 250,000 SS1401 Sewer Rate Study 80,000 - 80,000 SS1601 Manhole Rehabilitation 10,000 10,000 WT1607 7th St. Alley (PCH to N. Electric Ave.)145,000 90,000 235,000 Total Sewer Fund Requests:1,015,000 305,000 1,320,000 Fund 049 Traffic Impact ST1207 Seal Beach Comprehensive Parking Management Plan 110,000 30,000 140,000 Total Traffic Impact Requests:110,000 30,000 140,000 Fund 050 Seal Beach Cable Foundation BG1402 SBTV3 Control Room Upgrades 219,000 - 219,000 Total Seal Beach Cable Foundation Fund Requests:219,000 - 219,000 Fund 080 Citywide Grants 080-361 Grant Reimb. ST1408 Traffic Management Center Upgrade (361)243,000 - 243,000 ST1610 Westminster Ave. Rehabilitation (WCL to Seal Beach Blvd)500,000 - 500,000 ST1708 Westminster/17th St. Corridor Traffic Signal Synchronization - 231,000 231,000 Total Citywide Grant Fund Requests:743,000 231,000 974,000 Fund 209 CFD Landscape ST1509 Westminster Ave Median Improvement 130,600 - 130,600 Total Community Facilities District Requests:130,600 - 130,600 TOTAL EXPENDITURES 12,780,500$ 11,976,000$ 24,756,500$ 247 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:045-333 FUND:045 Capital Project Fund 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 4,649,480$ 10,574,897$ 2,289,397$ 11,596,500$ TOTAL 4,649,480$ 10,574,897$ 2,289,397$ 11,596,500$ ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Various Contractors for capital projects 248 City of Seal Beach FY 2016-2017 DEPARTMENT:Public Works Account Code:045-333 FUND:045 Capital Project Fund 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional Svcs 045-333-44000 4,577,822$ 10,574,897$ 2,289,397$ 11,596,500$ Transfers Out to Other Funds 045-333-47000 71,658 - - - TOTAL MAINTENANCE AND OPERATIONS 4,649,480$ 10,574,897$ 2,289,397$ 11,596,500$ TOTAL EXPENDITURES 4,649,480$ 10,574,897$ 2,289,397$ 11,596,500$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 71,993$ -$ -$ -$ Revenues 4,577,487 10,574,897 2,289,397 11,596,500 Expenditures (4,649,480) (10,574,897) (2,289,397) (11,596,500) Ending Fund Balance -$ -$ -$ -$ 249 THIS PAGE INTENTIONALLY LEFT BLANK 250 City of Seal Beach Managing Department Head: Director of Finance/City Treasurer Mission Statement As of February 1, 2012, the Redevelopment Agency was officially dissolved as part of the State of California’s 2011 Budget Act. All activity for the Successor Agency is submitted semi-annually to to the Department of Finance for approval. Primary Activities • The primary purpose of the Successor Agency is to wind down the affairs for he dissolved Seal Beach Redevelopment Agency. Objectives  Make payments due for enforceable obligations.  Perform obligations required pursuant to any enforceable obligation. 251 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:300-063 FUND:300 RDA - Riverfront Fund 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Maintenance and Operations 698,165$ -$ -$ -$ TOTAL 698,165$ -$ -$ -$ ACCOUNT NUMBER EXPLANATION 40900 Depreciation Depreciation expense 47889 Extraordinary Gain/Loss Transfer asset to the City 252 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:300-063 FUND:300 RDA - Riverfront Fund 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Depreciation 300-063-40900 3,580$ -$ -$ -$ Extraordinary Gain/Loss 300-063-47889 694,585 - - - TOTAL MAINTENANCE AND OPERATIONS 698,165$ -$ -$ -$ TOTAL EXPENDITURES 698,165$ -$ -$ -$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance 759,026$ 60,861$ 60,861$ 60,861$ Revenues - - - - Expenditures (698,165) - - - Ending Fund Balance 60,861$ 60,861$ 60,861$ 60,861$ 253 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:302-065 FUND:302 RDA - Debt Service Fund 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Debt Service 195,832$ 230,400$ 230,400$ 192,300$ TOTAL 195,832$ 230,400$ 230,400$ 192,300$ ACCOUNT NUMBER EXPLANATION 47999 Interest Expense Debt service interest - Tax Allocation Bonds A & B 254 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:302-065 FUND:302 RDA - Debt Service Fund 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Interest Expense 302-065-47999 195,832$ 230,400$ 230,400$ 192,300$ TOTAL DEBT SERVICE 195,832$ 230,400$ 230,400$ 192,300$ TOTAL EXPENDITURES 195,832$ 230,400$ 230,400$ 192,300$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance (3,489,506)$ (2,966,134)$ (2,966,134)$ (2,421,134)$ Revenues 719,204 775,400 775,400 767,300 Expenditures (195,832) (230,400) (230,400) (192,300) Ending Fund Balance (2,966,134)$ (2,421,134)$ (2,421,134)$ (1,846,134)$ 255 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:304-081 FUND:304 Retirement Obligation Fund 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Personnel Services 8,509$ 23,100$ 23,100$ 14,800$ Maintenance and Operations 1,171,687 1,294,000 836,282 1,023,200 TOTAL 1,180,196$ 1,317,100$ 859,382$ 1,038,000$ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries Employee salaries costs 40008 Auto Allowance Employee benefits costs 40009 Cell Phone Allowance Employee benefits costs 40010 Deferred Compensation-Cafeteria Employee benefits costs 40011 Deferred Compensation Employee benefits costs 40012 PERS Retirement Employee benefits costs 40014 Medical Insurance Employee benefits costs 40017 Medicare Insurance Employee benefits costs 40022 Life/Long Term Disability Employee benefits costs 44000 Contract Professional Svcs Agency audit expenses, legal services, and misc 44005 Property Tax Admin Fee Orange County Administrative Fee. 45050 Low/Mod Housing set aside 20% set aside for Low/Mod Housing . 47000 Transfer Out Debt service transfer to Fund 302 47002 Transfer Out - Operations Debt service transfer to Fund 302 47001 Project/Admin Allowance exp Transfer to GF for admin allowance and project SD1201 47888 Principal - Sewer Debt service - principal 47889 Extraordinary Gain/Loss Payment to Orange County 47999 Interest Expense Debt service - interest 256 City of Seal Beach FY 2016-2017 DEPARTMENT:Finance Account Code:304-081 FUND:304 Retirement Obligation Fund 2015-2016 2016-2017 Account 2014-2015 Amended 2015-2016 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 304-081-40001 7,315$ 20,000$ 20,000$ 14,800$ Deferred Comp - Cafeteria 304-081-40010 26 - - - Deferred Comp 304-081-40011 258 700 700 - PERS Retirement 304-081-40012 791 1,900 1,900 - Medicare 304-081-40017 113 300 300 - Life/Long Term Disability 304-081-40022 - 200 200 - Flexible Spending - Cafeteria 304-081-40022 6 - - - TOTAL PERSONNEL SERVICES 8,509$ 23,100$ 23,100$ 14,800$ MAINTENANCE AND OPERATIONS Contract Professional 304-081-44000 90,602$ 95,900 60,882 105,900 Property Tax Fee 304-081-44005 2,379 - - - Low/Mod Housing 20% set aside 304-081-45050 180,000 180,000 - - Housing Auth.-Admin Allow 304-081-45051 125,000 - - 150,000 Transfer Out 304-081-47000 719,204 775,400 775,400 - Transfer Out - Operations 304-081-47002 - - - 767,300 Project/Admin. Allowance Exp 304-081-47001 50,453 - - - Principal - Sewer 304-081-47888 - 239,000 - - Interest Expense 304-081-47999 4,049 3,700 - - TOTAL MAINTENANCE AND OPERATIONS 1,171,687$ 1,294,000$ 836,282$ 1,023,200$ TOTAL EXPENDITURES 1,180,196$ 1,317,100$ 859,382$ 1,038,000$ FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance (203,907)$ (299,818)$ (299,818)$ 43,500$ Revenues 1,084,285 1,314,000 1,202,700 994,500 Expenditures (1,180,196) (1,317,100) (859,382) (1,038,000) Ending Fund Balance (299,818)$ (302,918)$ 43,500$ -$ 257 THIS PAGE INTENTIONALLY LEFT BLANK 258 Appropriations Limits The voters of California approved Article XIII - B of the California State Constitution also known as Proposition 4, or the “Gann Initiative”. The proposition restricts the total amount of appropriations allowed in any given fiscal year from the “proceeds of taxes”. In 1980, the State Legislature added a section of the Government Code that required the governing body of each local jurisdiction to establish, by resolution, an appropriations limit for the following year. The appropriations limit for any fiscal year was equal to the previous year’s limit, adjusted for population changes and the change in the U.S. Consumer Price Index or California per Capita Personal Income if smaller. In June 1990, the voters modified the original Proposition 4 with the passage of Proposition 111 and its implementing legislation. Beginning with the 1990-91 Appropriations Limit, a City may choose annual adjustment factors. The adjustment factors include the growth in the California Per Capita Income or the growth in the non-residential assessed valuation due to construction within the City, and the population growth within the County or the City. Under Proposition 4, if a city ends the fiscal year having more proceeds of taxes than the Limit allows, it must return the excess to the taxpayers within two years. Limit for FY 15/16 26,599,307$ 2016/2017 per Capita Personal Income 1.0537 Product 28,027,690 2014/2015 Population Change (County)1.0054 Appropriations Limit FY 16/17 28,179,039$ Appropriations Limit FY 16/17 28,179,039 Total FY 15/16 General Fund revenues subject to 12,955,700 Appropriations Limit (Schedule A) Unused Appropriations Limit 15,223,339$ City of Seal Beach Schedule B Calculation of Appropriations Subject to Propositions XIIIB Limit For Fiscal Year Ended June 30, 2017 259 Long-Term Debt The City of Seal Beach is not obligated in any manner for general obligation or special assessment bonded indebtedness. Pursuant to California Government Code Section 43605, total general obligation bonds outstanding cannot exceed 15 percent of total assessed valuation. At June 30, 2016, the City did not have any debt subject to the State Debt Limit. Current General Fund debt obligations include capital leases for installation and replacing of various air conditioning, lighting for City Buildings and City street lighting to reduce energy use or to make for a more efficient use of energy. Enterprise Funds’ debt obligations consist of the Water Operations Fund economic development loan from the Economic Development Administration for drought relief and the 2011 Installment Sales Agreement which was a refinancing loan that replaced the previous Sewer Capital Fund Certificates of Participation for the financing of improvements to the sewer infrastructure. On June 20, 2008, the City issued Taxable Pension Obligation Bonds for the purpose of refunding the City’s obligations to the California Public Employees’ Retirement System for pension benefits accruing for its members. The City issued $6.3 million of bond proceeds in January of 2009. The bond proceeds were used to construct a new state-of-the-art 12,000 square foot fire station located at 3131 North Gate Road. The following schedule outlines the City’s total outstanding debt for the fiscal year 2015- 2016. The schedule reports the original amounts of debt issued, the funding source to pay the debt, issue date, final payment date, and the interest rate. 260 Long-Term Debt City of Seal Beach Outstanding Debt Schedule Beginning Ending Original Outstanding Outstanding Name of Bond, Loan Amount of BalanceInterest Principal Balance or Capital Lease Issue 7/1/2016PayablePayment Total 6/30/2017 General Fund Capital Leases Energy Efficiency Program 1,546,931 1,368,208 45,472 124,270 169,742 1,243,938 Total General Fund 1,546,931 1,368,208 45,472 124,270 169,742 1,243,938 Water and Sewer Enterprise State of CA Revolving Loan 10-838-550 2,644,015 2,199,329 57,153 112,598 169,751 2,086,731 State of CA Revolving Loan 10-842-550 1,652,742 1,518,705 39,486 67,236 106,722 1,451,469 2011 Installment Sales Agreement 3,310,000 2,565,000 121,440 145,000 266,440 2,420,000 Total Water and Sewer Enterprise Funds 7,606,757 6,283,034 218,079 324,834 542,913 5,958,200 Pension Obligation Bond Police Plan 2008A-2 8,775,000 3,461,000 169,059 1,047,000 1,216,059 2,414,000 Total Pension Obligation Fund 8,775,000 3,461,000 169,059 1,047,000 1,216,059 2,414,000 Lease Revenue 2009 Bond Bond Fire Station Project 6,300,000 3,255,000 114,917 420,000 534,917 2,835,000 Total Lease Revenue Fund 6,300,000 3,255,000 114,917 420,000 534,917 2,835,000 Total All City Funds Outstanding Debt 24,228,688 14,367,242 547,527 1,916,104 2,463,631 12,451,138 Requirements for Fiscal Year Ending June 30, 2017 261 Description of Funds The City’s financial structure is organized like other governments with the use of funds. Funds represent the control structure that ensures that public monies are spent only for those purposes authorized and within the amounts authorized. Funds are established to account for the different types of activities and legal restrictions that are associated with a particular government function. The use of funds and the budgeting, accounting, and auditing that are associated with this fund structure are governed by the City Charter and/or Municipal Code, the State of California statutes and Generally Accepted Accounting Principles, as determined by the Governmental Accounting Standards Board. The City uses the following funds to control its financial activities: General Fund, Special Revenue Funds, Enterprise Funds, Successor Agency Funds and Capital Projects Funds. General Fund: The General Fund is used to account for most of the day-to-day operations of the City, which are financed from property taxes, utility users tax, sales tax, and other general revenues. Activities financed by the General Fund include police services, fire services, general administration, engineering, and planning. Special Revenue Funds: Special Revenue Funds are used to account for revenues derived from specific taxes or other earmarked revenue sources which, by law, are designated to finance particular functions or activities of government and therefore cannot be diverted to other uses. The City has the following special revenue funds: Street Lighting Assessment District 002: The Seal Beach Street Lighting Assessment District was formed under the Street Lighting Act of 1919 to finance the maintenance of streetlights and to finance the electricity used by the streetlights by special assessments. Special Project 004: The Special Project Fund was established to account for revenues derived from donations or special fees designated for future projects. Supplemental Law Enforcement Grant 009: The Supplemental Law Enforcement Grant are funds received from the State under the State Citizens Option for Public Safety Program. Certain procedures are required to be implemented prior to the use of the funds, and the funds cannot be used to supplant existing funding for law enforcement. Asset Seizure and Forfeiture Fund 011 & 013: The Asset Seizure and Forfeiture Fund accounts for revenues derived from monies and property seized in drug-related incidents. Air Quality Improvement Program Fund 012: The Air Quality Improvement Program Fund accounts for supplemental vehicle license fee revenue distributed to Cities by the South Coast Air Quality Management District pursuant to Assembly Bill 2766. Expenditures are limited to programs that will reduce air pollution by reducing, directly or indirectly, mobile source emission pollutants. Park Improvement Fund 016: The Park Improvement Fund was established to account for the Quimby Act Fees received by developers. The fees collected are only to be used to improve parks and recreation facilities. Pension Obligation Bond 027: The Pension Obligation Bond Fund was established to account for the principal and interest payments made to pay off this long–term debt. The General Fund is the source of the payments of principal and interest. Fire Station Bond 028: The Fire Station Bond Fund was established to account for the principal and interest payments made to pay off this long-term debt. The General Fund is the source of the payments of principal and interest. 262 Description of Funds Tidelands Beach Fund 034: The Tidelands Beach fund is required by the State of California and is used to account for all revenues derived from beach and pier operations in the City. Expenditures are limited to lifeguard, pier, and beach operations. State Gas Tax Fund 040: The Gas Tax Fund accounts for State collected, locally shared gas tax monies. Expenditures are limited to repair, construction, maintenance and right-of-way acquisitions relating to streets and highways. Measure M Fund 041: The Measure “M” Fund accounts for “Local Turnback” funds established as part of the one-half cent sales tax increase initially approved November 6, 1990 and extended through 2041 by the voters of Orange County in November 2006. Measure “M” “Local Turnback” revenues can only be expended on street and highway improvements. Measure M2 Fund 042: With the sunset of M1, voters approved a continuation of transportation improvements through the Measure M Transportation Investment Plan (M2). By the year 2041, the M2 program plans to deliver approximately $15.5 billion* worth of transportation improvements to Orange County. Major improvement plans target Orange County freeways, streets and roads, transit and environmental programs. Traffic Impact AB1600 049: Traffic Impact Fees are fair-share based fees that will serve to offset, or mitigate, the traffic impacts caused by new development. Roberti-Z’Berg-Harris Urban Open Space Fund 070: The Roberti-Z’Berg-Harris Open Space Fund’s revenues can only be used to improve open space areas such as parks. Per Capita Fund 071: This fund consists of the Per Capita grant that is allocated to cities, counties, and eligible districts on a population-based formula. Funds may be used for the acquisition, development, improvement, rehabilitation, restoration, enhancement, and the development of interpretive facilities for local parks and recreational lands and facilities Community Development Block Grant (CDBG) 072: The CDBG program provides communities with resources for a wide variety of unique community development needs. The City receives grant from federal CDBG funds for Leisure World Housing Rehabilitation on interiors. The intent is to modify bathrooms in the senior community to provide better and safer accessibility for elderly residents. Police Grants 075: Various grants include the Urban Area Security Initiative (UASI), the Office of Traffic Safety (OTS) DUI grant reimburses funds advanced by the City for DUI enforcement, the Bullet Proof Vest Protection (BVP) grant which provides matching funds for the purchase of bullet-resistant vests, the Alcoholic Beverage Control (ABC) grant and the Justice Assistance Grant (JAG). Citywide Grants Fund 080: This fund accounts for various Federal and State grants that are restricted to expenditures for specific projects or purposes. Community Facilities District No. 2002-01 202 & 204: The Community Facilities District No. 2002-01 (Heron Pointe) was formed under the Mello-Roos Community Facilities Act of 1982, as amended, to provide financing for the construction and acquisition of certain public street improvements, water and sanitary sewer improvements, dry utility improvements, park and landscaping improvements which will serve the new construction in the Community Facility District. 263 Description of Funds Community Facilities District No. 2002-02 201: The Community Facilities District No. 2002-02 was formed under the Mello-Roos Community Facilities Act of 1982 to provide financing for the City’s Maintenance of landscaping facilities installed within the public right-of-way as part of the Bixby Old Ranch Town Center and country Club developments. Community Facilities District No. 2005-01 205: The Community Facilities District No. 2005-01 (Pacific Gateway Business Center) was formed under the Mello-Roos Community Facilities Act of 1982, as amended. Special Tax B will satisfy costs related to the maintenance of parks, parkways and open space within the District (“Landscape Maintenance). Successor Agency to the SB Redevelopment Agency Funds: The City of Seal Beach Redevelopment Agency operates as a separate legal entity from the City of Seal Beach and the budget and annual work program are established by the City Council acting as the Agency Board of Directors. The Agency maintains four separate funds. Transitioned to Successor Agency in 2012. Retirement Fund - Riverfront Project Area 300: The Riverfront Project Area Fund accounts for staff, operating costs and capital projects within the Riverfront Project Area. Retirement Fund - Low and Moderate Income Housing Funds 301: The Riverfront Low and Moderate Income Housing Funds account for preserving and expanding the City’s affordable housing stock Retirement Fund - Debt Service Fund 302: The Debt Service Fund accounts for the payments of long-term debt. Retirement Fund - Tax Increment 303: The Tax Increment Fund accounts for the collection of property tax revenues and rental income from property within the Redevelopment Project Area. The 20% Low and Moderate Housing set-aside is transferred from this fund into the Riverfront Project Area Low and Moderate Housing Set-Aside Fund. Revenues accounted for in this fund are also transferred into the Debt Service fund for payment of long-term debt. Retirement Obligation Fund 304: The Retirement Obligation Fund account for Recognized Obligation Payment Schedule (ROPS) items approved by the Department of Finance. Proprietary Funds: Of the eleven fund types established by the GAAP, two are classified as proprietary funds. These are enterprise funds and internal service funds. Enterprise funds are used to account for a government’s business-type activities (activities that receive a significant portion of their funding through user fees). The City’s enterprise funds are Water and Sewer. The City’s internal service fund is a vehicle replacement fund. Water Enterprise Funds 017 & 019: The Water Enterprise Funds account for water operations that are financed and operated in a manner similar to private business enterprises where the intent of the government is that the costs of providing goods or services to the general public on a continuing basis is financed or recovered primarily through user charges. The water usage rates are tiered and charged by the cubic feet consumed. The fees collected cover the water operations maintenance and operation expenses. The Water Capital Enterprise Fund was established to pay for the costs of replacing aging water related infrastructure and equipment as needed, and the construction of new or enhanced water services necessitated by new development and existing infrastructural deficiencies. Fees collected are based on meter size and used for capital improvements and meter replacements. 264 Description of Funds Vehicle Replacement Fund 021: The revenues received by this fund are transferred from the departments that have vehicles and equipment. Departmental transfers represent a pro rata share of all costs of vehicles and equipment. All replacement vehicles are purchased from this fund. Sewer Enterprise Funds 043 & 044: The Sewer Enterprise Funds account for sewer operations and maintenance and the upkeep and replacement of the sewer infrastructure and equipment in a manner similar to private business enterprises where the cost of providing goods or services to the general public on a continuing basis is financed or recovered primarily through user charges. Sewer fees used to finance the Sewer Operations Funds are charged to customers based on water usage. The fees collected cover sewer maintenance and operation expenses. The Sewer Capital Enterprise Fund was established July 1, 2000 to pay for the costs of replacing and maintaining the City’s aging sewer infrastructure and equipment. Fees collected are based on meter size and are used for long-term debt payments and capital improvements. Fiduciary Funds: Fiduciary Funds are used when a government holds or manages financial resources in an agent or fiduciary capacity. The City has a trust fund that is not appropriated. This trust fund receives funds from entities and or individuals. Those funds are treated as deposits and expended at the direction of the entity and or individual who made the deposit (e.g. CATV). 265 Glossary of Terms Accounting System – The total set of records and procedures that are used to record, classify, and report information on the financial status and operations of an entity. Accrual Basis of Accounting- The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at that time) and expenditures are recorded when goods and services are received (whether cash disbursements are made at that time or not). Actual Prior Year – Actual amounts for the fiscal year preceding the current fiscal year that precedes the budget fiscal year. Appropriation – An authorization made by the legislative body of a government that permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period. Appropriation Resolution – The official enactment by the legislative body establishing the legal authority for officials to obligate and expend resources. Assessed Value – The value placed on real and other property as a basis for levying taxes. Assets – Property owned by a government that has monetary value. Bond – A long-term promise to pay. It is a promise to repay a specified amount of money (the face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects. Budget – A plan of financial activity for a specified period of time (fiscal year) indicating all planned revenues and expenses for the budget period. Budget Calendar – The schedule of key dates that a government follows in the preparation and adoption of the budget. Budget Deficit – Amount by which the government’s budget outlays exceed its budget receipts for a given period, usually a fiscal year. Budget Document – The official written statement detailing the proposed budget as submitted by the City Manager and supporting staff to the legislative body. Budget Message – A general discussion of the proposed budget presented in writing as a part of or supplemental to the budget document. The budget message explains principal budget issues against the background of financial trends, and presents recommendations made by the city manager. Capital Budget – A plan of proposed capital expenditures and the means of financing them. The capital budget is usually enacted as part of the complete annual budget that includes both operation and capital outlays. Debt Service – Payment of interest and repayment of principal to holders of a government’s debt instruments. Depreciation – (1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. (2) That portion of the cost of a capital asset that is charged as an expense during a particular period. 266 Glossary of Terms Enterprise Fund Accounting – Accounting used for government operations that are financed and operated in a manner similar to business enterprises and for which preparation of an income statement is desirable. Enterprise Funds use the accrual basis of accounting. Expenditure – The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service or settling a loss. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays intergovernmental grant entitlement and shared revenues. Expense – Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Fiscal Policy – A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal Policy provides an agreed- upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year – The City of Seal Beach operates on a fiscal year from July 1 through June 30. Franchise Fee – A fee paid by public service utilities for use of public property in providing their services to the citizens of a community, including refuse and cable television Full Time Equivalent (FTE) – Number of employee positions calculated on the basis that one FTE equates to a 40-hour workweek for twelve months. For example, two part-time positions working 20 hours for twelve months also equal one FTE. Fund – An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities that are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance – The excess of an entity’s assets over its liabilities. A negative fund balance is sometimes called a deficit. General Fund – General operating fund of the City. It is used to account for all financial resources except those included in Special Revenue, Enterprise and/or Agency Funds. Goal – A statement of broad direction, purpose or intent based on the needs of the community. Grant – A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the state and federal governments. Grants are usually made for specified purposes. Licenses, Permits, and Fees – Revenues collected by a governmental unit from individuals or business concerns for various rights or privileges granted by the government. Maintenance – All materials or contract expenditures covering repair and upkeep of City buildings, machinery and equipment, systems, and land. Materials and Supplies – Expendable materials and operating supplies necessary to conduct department activity. Modified Accrual Basis – The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash except for material and/or available revenues, which should be accrued to reflect properly the taxes levied and revenue earned. 267 Glossary of Terms Operating Budget – The annual budget and process that provides a financial plan for the operation of government and the provision of core services for the year. Excluded from the operating budget are capital projects, which are determined by a separate, but interrelated process. Operating Transfer – A transfer of revenues from one fund to another fund. Primary Activities – A summary of what each department accomplishes during the fiscal year. Program Purpose – The responsibilities of each department. Public Hearing – The portions of open meetings held to present evidence that provides information on both sides of an issue. Reserve – An account used to indicate that a portion of fund balance is legally restricted for a specific purpose, or is otherwise not available for appropriation and subsequent spending. Resolution – An order of a legislative body requiring less formality than an ordinance or statute. Revenue – The term designates an increase to a fund’s assets which: (1) does not increase a liability (e.g., proceeds from a loan); (2) does not represent a repayment of an expenditure already made; (3) does not represent a cancellation of certain liabilities; and (4) does not represent an increase in contributed capital. Revenue Estimate – A formal estimate of how much revenue will be earned from a specific revenue source for some future period; typically, a future fiscal year. User Fees – The payment of a charge or fee for direct receipt of a service by the party benefiting from the service. 268