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HomeMy WebLinkAboutProposed Budget FY17-18 City of Seal Beach Proposed Budget for Fiscal Year 2017-2018 City of Seal Beach California FISCAL YEAR 2017-2018 BUDGET CITY COUNCIL Sandra Massa-Lavitt, Mayor Mike Varipapa, Mayor Pro Tem Ellery Deaton, Council Member Shelly Sustarsic, Council Member Thomas Moore, Council Member EXECUTIVE OFFICERS Jill R. Ingram, City Manager Craig A. Steele, City Attorney ADMINISTRATIVE PERSONNEL Joe Bailey, Marine Safety Chief Victoria L. Beatley, Director of Finance/City Treasurer Patrick Gallegos, Assistant City Manager Crystal Landavazo, Acting Director of Community Development Joseph Miller IV, Interim Chief of Police Steve Myrter, Director of Public Works Robin L. Roberts, City Clerk Prepared by Finance Department Victoria L. Beatley Director of Finance/City Treasurer The City of Seal Beach provides excellent city services to enhance the quality of life and to preserve our small town character. The City of Seal Beach Values: Excellent Customer Service Mutual Respect Teamwork Professionalism Honest & Ethical Behavior Cover photo used with permission by Stearns Architecture i TABLE OF CONTENTS I FY 2017·2018 TABLE OF CONTENTS ............................................................... . BUDGET MESSAGE Transmittal Letter .........•..................•.............................................. BUDGET SUMMARIES 5 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 Organizational Chart ........................................................................ . Position Allocation Plan ..................................................................... . 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 Waste Mangement Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 74 Seal Beach Cable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .. 76 PUBLIC SAFETY Police -Emergency Services Bureau . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 79 Police -Field Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 83 Police -Support Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 86 Police -Detention Facility. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 89 Police -Parking Enforcement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Fire Services ............................................................................. " 95 West Comm JPA ................................................................. " . .. . . . .. 98 ii TABLE OF CONTENTS I FY 2017-2018 Police -Supplemental Law Enforcement Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 101 Police -Inmate Welfare ...................................................................... 105 Asset Forfeiture -State ....................................................................... 109 Asset Forfeiture -Federal ..................................................................... 113 Pension Obligation Bond -Debt Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 116 Fire Station Bond -Debt Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 118 Police Grants .............................................................................. 121 COMMUNITY DEVELOPMENT Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 125 Building and Neighborhood Services ............................................................ 129 Community Development Block Grant (CDBG) ............................... , , , ......... , .... , .,. 133 PUBLIC WORKS Mission Statement. . , .. , .... , , , , , ..... , , , ............ , ............. , .. , , , , , ...... , .......... , 137 Senior Bus ........ , .......... , , . , .. , .......... , .... , . , ... , ........... , . , ........ , . . . . . . . .. 138 Administration and Engineering , ....... , . , .. , , .. , . , , .. , ..... , ... , , . , . , , , , , , , , , .. , ... , ........ ,. 140 Storm Drains ........ , , , , , , .. , , ... , .... , , .. , , , ........................................ , .. " 143 Street Maintenance , , . , ... , .. , . , . , .. , , , . , , , , , , , , , . , .. , , , , . , .... , ... , , , , , , ............ , ... , ., 147 Fleet Maintenance .. , , . , , . , ............................ , . , . , .... , .. , , , ...... , , , .......... , " 151 Refuse ..... , , . , . , , ....... , , , .... , ......... , , . , , . , , .............. , . , . , ........... , ... , . , ,. 155 Building/Facility Maintenance , .. , , , ... , .. , . , .. , ... , ............. , ....... , .. , .. , , .... , . , .... , , , . 159 Air Quality Improvement Program ............... , , , . , .. , ............ , . , , .. , . , . , .............. ,. 163 Park Improvement ............. , .............. , , .. , ........ , ..... , . , , , , ..................... 166 Gas Tax ................. , , , ................................. , ................ , ...... , . . .. 168 Measure M2 ....... , .. , , , , ................... , , . , .......................... , . , ............ , 171 Parking In -lieu , ..... , ..... , , , , ................ , ...................... , , ..................... 174 Traffic Impact AB 1600 , , , , ............................ , ....... , ..... , . , ...... , • . . . . . . . . . . . . .. 176 Citywide Grants. , , ........... , ..................................... , . , ................ , . . .. 178 COMMUNITY SERVICES Parks and Landscape Services .............. , .. , .......... , ... , . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .. 181 Administration ............ , ...•........... , ........ , ... , ............. , ...................... 185 Sports, ........... , , , . , ...................... , ........ , .. , ...... , ....................... , , 188 Park and Recreation ... , ............................................. , .. , ............... , .... 190 Tennis Center, , , , , ........................ , ......................... , ........ , .. , ..... , .... 192 MARINE SAFETY Mission Statement. .................... , ..................................................... 195 Aquatic Programs ........................................................................... 198 Marine Safety. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 Beach and Pier Maintenance ........................... , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203 SPECIAL ASSESSMENT DISTRICTS Street Lighting Assessment District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 208 Community Facilities District -AD94-1 Redemption ................................................. 210 Community Facilities District -Landscape ........................................................ 212 Community Facilities District -Heron Pointe ...................................................... 214 iii TABLE OF CONTENTS I FY 2017-2018 Community Facilities District -Pacific Gateway .................................................... 216 Community Facilities District -Heron Pointe ....................................................... 218 Community Facilities District -Pacific Gateway. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 220 Community Facilities District -Heron Pointe 2015 .................................................. 222 Community Facilities District -Pacific Gateway 2016 ................................................ 224 Community Facilities District -Heron Pointe ....................................................... 226 Commun ity Facilities District -Pacific Gateway .................................................... 228 PROPRIETARY FUNDS Water Operations ........................................................................... 231 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 S8 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 iv THIS PAGE INTENTIONALLY LEFT BLANK 1 May 24,2017 To: Honorable Mayor and Members of the City Council From: Jill R. Ingram, City Manager Re : Fiscal Year 2017-2018 Budget Message I am pleased to present the proposed annual budget for Fiscal Year 2017-2018 for the City of Seal Beach. The City's budget is balanced with General Fund operating revenues exceeding operating expenditures by $11,000 for Fiscal Year 2017-2018. 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 current economic conditions. The personnel services portion of the Fiscal Year 2017-2018 expenditure budget has been prepared by projecting wages and salaries by position at current levels and adjusted by 2.7% for the changes in CPI and merit increases for various positions. The maintenance and operations, and capital outlaylimprovements portions of the Fiscal Year 2017-2018 expenditure budget have been prepared by using historical data to estimate costs, in addition to including estimates for new programs and projects. Fiscal Year 2017-2018 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 2015-2016 actual operating results, followed by both the amended budget and estimated FY 2016-2017 year end amounts. The final column is the FY 2017-2018 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, the program explanations provide detailed information about each of the budget line 2 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 a reduction in programs or services. The following is a list of key features provided in the Fiscal Year 2017-2018 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 $30.2 million and expenditures of $30.2 million, excluding capital projects for FY 2017-2018 of $9.6 million. The General Fund balance is projected to be $24.1 million at June 30, 2017. This amount includes reserves and assigned fund balances of $17.2 million, leaving an unassigned fund balance of $6.9 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 $30.2 million and capital project expenditures of $9.6 million (includes a transfer to Tidelands of $2,661,000). The capital project expenditures are to be funded out of General Fund reserves with the exception of $1,000,000 for ten projects. 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 $30.2 million for Fiscal Year 2017-2018, which is a $.5 million increase from the estimated FY 2016-2017 revenues. In Fiscal Year 2017-2018, the projected revenue increase is primarily due to improvements in property tax and charges for services. General Fund expenditures in the FY 2017-2018 budget are estimated to be $39.8 million. This amount includes transfers for capital projects in the amount of $9.6 million for Fiscal Year 2017-2018. 3 The current General Fund reserves are projected to be approximately $14.5 million at the end of Fiscal Year 2017-2018. 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 2017-2018, the Public Works department is expected to spend approximately $26.4 million. Of the $26.4 million, $22.8 million is being carried over from the FY 2016-2017 adopted budget and will be funded with reserves of fund balance. The CIP being funded out of the General Fund is $9.6 million (which includes a transfer to Tidelands of $2.7 million), with $6.9 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 doing so we believe that our residents will continue to receive the same level of quality services they have come to expect. 4 The staff and I welcome comments from both the City Council and the community on the spending plans for Fiscal Year 2017-2018. Respectfully submitted, Jill R. Ingram City Manager 5 City of Seal Beach Organizational Chart CITIZENS OF SEAL BEACH MAYOR AND CITY COUNCIL 1 CITY MANAGER Exercise Administrative Control Over All Departments Agenda Preparation Administrative Policies City Council Support Computer Network Administration Intergovernmental Relations Special Studies/Projects CITY ATTORNEY Policy Analysis Represents City in all legal matters Risk Management I FINANCE HUMAN RESOURCES Financial Services/Reporting Personnel Recruitment Business Tax Employee Benefits Utility Billing/Cashiering Classification/Compensation Budget/Audit/Grants Accounts Payable/Payroll I Debt Administration PUBLIC WORKS Treasury/Investments Engineering Successor Agency Administration Fleet Maintenance Beach Maintenance Water/Sewer Maintenance COMMUNITY Capital Projects DEVELOPMENT 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 1 MARINE SAFETY COMMUNITY SERVICES Beach/Pool Safety Youth/Adult Class Activity Jr. Lifeguard Program Special Event Permitting Sports League/Events I POLICE SERVICES FIRE SERVICES CITY CLERK Traffic/Patrol/Detective Services Orange County Fire Authority Records Management Parking Control Election Management Detention Center 6 PO S I T I O N AL L O C A T I O N PL A N FY 2017·2018 Fu n d s Allocation Pr o p o s e d Ge n e r a l Wa t e r Tidelands Sewer Other DE P A R T M E N T DI V I S I O N PO S I T I O N 20 1 7 - 2 0 1 8 Va c a n t (O 0 1 ) (0 1 7 ) (034) (043) Various CI T Y CO U N C I L 00 1 - 0 1 0 Ci t y Co u n c i l Co u n c i l Me m b e r 5. 0 0 4. 5 0 0. 2 5 0.25 To t a l Ci t y Co u n c i l 5. 0 0 4. 5 0 0. 2 5 0.25 CI T Y MA N A G E R 00 1 - 0 1 1 Ci t y Ma n a g e r Ci t y Ma n a g e r 1. 0 0 0. 7 0 0 . 1 5 0.15 00 1 - 0 1 1 Ci t y Ma n a g e r As s i s t a n t Ci t y Ma n a g e r 1. 0 0 0. 6 0 0 . 1 0 0 . 2 0 0 . 1 0 00 1 - 0 1 4 Ci t y Ma n a g e r Ma n a g e m e n t An a l y s t 1. 0 0 0. 6 0 0 . 1 0 0 . 2 0 0 . 1 0 00 1 - 0 1 1 Ci t y Ma n a g e r Ex e c u t i v e As s i s t a n t 1. 0 0 1. 0 0 1. 0 0 00 1 - 0 1 1 Ci t y Ma n a g e r Ma n a g e m e n t An a l y s t (P a r t - t i m e ) 0. 7 3 0. 7 3 To t a l Ci t y Ma n a g e r 4. 7 3 1. 0 0 3. 6 3 0. 3 5 0.40 0.35 CI T Y CL E R K 00 1 - 0 1 2 Ci t y Cl e r k / E l e c t i o n Ci t y Cl e r k 1. 0 0 0. 8 0 0. 1 0 0.10 00 1 - 0 1 2 Ci t y Cl e r k / E l e c t i o n De p u t y Ci t y Cl e r k 1. 0 0 1. 0 0 00 1 - 0 1 2 Ci t y Cl e r k / E l e c t i o n Ex e c u t i v e As s i s t a n t (P a r t - t i m e ) 1. 0 0 1. 0 0 To t a l Ci t y Cl e r k 3. 0 0 2. 8 0 0. 1 0 0.10 FI N A N C E 00 1 - 0 1 7 Fi n a n c e Di r e c t o r of Fi n a n c e / C i t y Tr e a s u r e r 1. 0 0 0. 7 0 0. 1 5 0.15 00 1 - 0 1 7 Fi n a n c e Fi n a n c e Ma n a g e r 1. 0 0 0. 7 0 0 . 1 5 0.15 00 1 - 0 1 7 Fi n a n c e Ac c o u n t a n t 1. 0 0 0. 6 0 0 . 2 0 0.20 00 1 - 0 1 7 Fi n a n c e Ac c o u n t i n g Te c h n i c i a n (A l P ) 1. 0 0 0. 8 5 0 . 1 0 0.05 00 1 - 0 1 7 Fi n a n c e Ac c o u n t i n g Te c h n i c i a n (P a y r o l l ) 1. 0 0 0. 8 5 0. 1 0 0.05 00 1 - 0 1 7 Fi n a n c e Ac c o u n t i n g Te c h n i c i a n (U t i l i t y ) 1. 0 0 0. 6 0 0.40 00 1 - 0 1 7 Fi n a n c e Se n i o r Ac c o u n t Te c h n i c i a n 1. 0 0 0. 7 5 0. 1 5 0.10 00 1 - 0 1 7 Fi n a n c e Ac c o u n t Cl e r k (C a s h i e r ) 1. 0 0 0. 7 0 0 . 2 0 0.10 00 1 - 0 1 7 Fi n a n c e Ac c o u n t i n g Te c h n i c i a n (P a r t - t i m e ) 0. 4 6 0. 4 6 00 1 - 0 1 7 Fi n a n c e Ac c o u n t Cl e r k / M e t e r Re a d e r (P a r t - t i m e ) 0. 7 3 0. 7 3 To t a l Fi n a n c e De p a r t m e n t 9. 1 9 5. 6 1 2. 3 8 1.20 7 PO S I T I O N AL L O C A T I O N PL A N FY 2017·2018 Fu n d s Allocation Pr o p o s e d Ge n e r a l Wa t e r Tidelands Sewer Other DE P A R T M E N T DI V I S I O N PO S I T I O N 20 1 7 - 2 0 1 8 Va c a n t (0 0 1 ) ( 0 1 7 ) ( 0 3 4 ) ( 0 4 3 ) Various PO L I C E 00 1 - 0 2 1 EO C Po l i c e Se r g e a n t 1. 0 0 1. 0 0 00 1 - 0 2 2 Fi e l d Se r v i c e s Po l i c e Ch i e f 1. 0 0 1. 0 0 00 1 - 0 2 2 Fi e l d Se r v i c e s Po l i c e Co m m a n d e r 2. 0 0 2. 0 0 00 1 - 0 2 2 Fi e l d Se r v i c e s Po l i c e Se r g e a n t 6. 0 0 6. 0 0 00 1 - 0 2 2 Fi e l d Se r v i c e s Po l i c e Co r p o r a l 4. 0 0 2. 0 0 4. 0 0 00 1 - 0 2 2 Fi e l d Se r v i c e s Po l i c e Of f i c e r 18 . 0 0 18 . 0 0 00 1 - 0 2 2 Fi e l d Se r v i c e s Po l i c e Of f i c e r (R e s e r v e ) 5. 0 0 5. 0 0 00 1 - 0 2 3 Su p p o r t Se r v i c e s Ex e c u t i v e As s i s t a n t 1. 0 0 1. 0 0 00 1 - 0 2 3 Su p p o r t Se r v i c e s Ac c o u n t i n g Te c h n i c i a n 1. 0 0 1. 0 0 00 1 - 0 2 3 Su p p o r t Se r v i c e s Se n i o r CS O 3. 0 0 3. 0 0 00 1 - 0 2 3 Su p p o r t Se r v i c e s CS O 1. 0 0 1. 0 0 00 1 - 0 2 3 Su p p o r t Se r v i c e s Re c o r d s Su p e r v i s o r 1. 0 0 1. 0 0 00 1 - 0 2 3 Su p p o r t Se r v i c e s Po l i c e Ai d e (P a r t - t i m e ) 0. 7 5 0. 7 5 00 1 - 0 2 3 Su p p o r t Se r v i c e s Cr o s s i n g Gu a r d (P a r t - t i m e ) 2. 7 3 2. 7 3 00 1 - 0 2 4 De t e n t i o n Fa c i l i t y Se n i o r CS O 6. 0 0 6. 0 0 00 1 - 0 2 5 Pa r k i n g En f o r c e m e n t Se n i o r CS O 2. 0 0 2. 0 0 00 1 - 0 2 5 Pa r k i n g En f o r c e m e n t Le a d CS O 1. 0 0 1. 0 0 00 1 - 0 2 5 Pa r k i n g En f o r c e m e n t Po l i c e Ai d e (P a r t - t i m e ) 1. 6 9 0. 5 8 1. 6 9 01 3 - 1 1 1 Fi e l d Se r v i c e s Po l i c e Of f i c e r 1. 0 0 1. 0 0 1.00 To t a l Po l i c e De p a r t m e n t 59 . 1 7 3. 5 8 58 . 1 7 1.00 CO M M U N I T Y DE V E L O P M E N T 00 1 - 0 3 0 Pl a n n i n g Di r e c t o r of Co m m u n i t y De v e l o p m e n t 1. 0 0 1 . 0 0 0. 8 0 0 . 1 0 0.10 00 1 - 0 3 0 Pl a n n i n g Se n i o r Pl a n n e r 1. 0 0 1. 0 0 00 1 - 0 3 0 Pl a n n i n g As s i s t a n t Pl a n n e r 1. 0 0 1. 0 0 00 1 - 0 3 0 Pl a n n i n g Ex e c u t i v e As s i s t a n t 1. 0 0 0. 7 0 0. 1 0 0.05 0.15 00 1 - 0 3 0 Pl a n n i n g Co m m i s s i o n e r 5. 0 0 5. 0 0 00 1 - 0 3 1 Bu i l d i n g & Sa f e t y Bu i l d i n g Of f i c i a l 1. 0 0 1 . 0 0 1 . 0 0 00 1 - 0 3 1 Bu i l d i n g & Sa f e t y Bu i l d i n g In s p e c t o r 1. 0 0 1. 0 0 00 1 - 0 3 1 Bu i l d i n g & Sa f e t y Co d e En f o r c e m e n t Of f i c e r 1. 0 0 1 . 0 0 0. 8 0 0 . 1 0 0.10 00 1 - 0 3 1 Bu i l d i n g & Sa f e t y Se n i o r Bu i l d i n g Te c h n i c i a n 1. 0 0 1. 0 0 To t a l Co m m u n i t y De v e l o p m e n t 13 . 0 0 3. 0 0 12 . 3 0 0. 3 0 0 . 0 5 0 . 3 5 8 PO S I T I O N AL L O C A T I O N PL A N FY 2017·2018 Fu n d s Allocation Pr o p o s e d Ge n e r a l Wa t e r Tidelands Sewer Other DE P A R T M E N T DI V I S I O N PO S I T I O N 20 1 7 - 2 0 1 8 Va c a n t (0 0 1 ) ( 0 1 7 ) ( 0 3 4 ) (043) Various PU B L I C WO R K S 00 1 - 0 4 2 Ad m i n & En g i n e e r i n g Di r e c t o r of Pu b l i c Wo r k s 1.00 0. 4 5 0 .30 0.05 0.20 00 1 - 0 4 2 Ad m i n & En g i n e e r i n g De p . Di r . of PW / C i t y En g i n e e r 1.00 0 .40 0. 2 5 0.10 0.25 00 1 - 0 4 2 Ad m i n & En g i n e e r i n g As s o c i a t e En g i n e e r 2 .00 0 .55 0 .60 0.25 0.60 00 1 - 0 4 2 Ad m i n & En g i n e e r i n g In t e r n (P a r t - t i m e ) 0. 5 0 0. 3 0 0 . 1 0 0.10 00 1 - 0 4 2 Ad m i n & En g i n e e r i n g Re c r e a t i o n Sp e c i a l i s t (P a r t - t i m e ) 1.00 0. 6 0 0 .20 0.20 00 1 - 0 4 3 Pu b l i c Wo r k s Ya r d Ex e c u t i v e As s i s t a n t 1 .00 00 1 - 0 4 4 Pu b l i c Wo r k s Ya r d Ma i n t e n a n c e Se r v i c e s Su p e r v i s o r 2. 0 0 1. 0 0 1 . 0 0 0 .10 0.10 0.50 0.30 00 1 - 0 4 4 Pu b l i c Wo r k s Ya r d El e c t r i c i a n 1. 0 0 0. 3 0 0 .35 0.05 0.30 00 1 - 0 4 4 Pu b l i c Wo r k s Ya r d De p u t y Di r e c t o r of Pu b l i c Wo r k s 1. 0 0 00 1 - 0 4 4 Pu b l i c Wo r k s Ya r d Sr . Ma i n t e n a n c e Wo r k e r 3 .00 1. 1 5 0 .05 1.80 00 1 - 0 5 0 Pu b l i c Wo r k s Ya r d Fl e e t Ma i n t . Pr o g r a m Ma n a g e r 1.00 0 .60 0. 2 0 0.20 00 1 - 0 5 0 Pu b l i c Wo r k s Ya r d Me c h a n i c (P a r t - t i m e ) 0 .69 0. 4 1 0. 1 4 0.14 01 7 - 9 0 0 Fi e l d Op e r a t i o n s Wa t e r Se r v i c e s Su p e r v i s o r 1 .00 0 .95 0.05 01 7 - 9 0 0 Fi e l d Op e r a t i o n s Sr . Wa t e r Op e r a t o r 1. 0 0 0 .95 0.05 01 7 - 9 0 0 Fi e l d Op e r a t i o n s Sr . Ma i n t e n a n c e Wo r k e r 1. 0 0 0. 8 5 0.10 0.05 01 7 - 9 0 0 Fi e l d Op e r a t i o n s Wa t e r Op e r a t o r 3. 0 0 2 .85 0.15 01 7 - 9 0 0 Fi e l d Op e r a t i o n s Ma i n t e n a n c e Wo r k e r (P a r t - t i m e ) 1. 3 6 1. 3 6 01 7 - 9 0 0 Fi e l d Op e r a t i o n s Ma i n t e n a n c e Wo r k e r 1. 0 0 0. 9 5 0.05 03 4 - 8 6 3 Be a c h Op e r a t i o n s Sr . Ma i n t e n a n c e Wo r k e r 2. 0 0 0. 6 0 1.00 0.40 03 4 - 8 6 3 Be a c h Op e r a t i o n s Ma i n t e n a n c e Wo r k e r (P a r t - t i m e ) 4. 4 0 0 .68 1. 3 2 0 .07 2.41 0.60 To t a l Pu b l i c W o r k s 27 . 9 5 3. 6 8 8. 5 3 9. 4 2 4.06 5.64 0.30 CO M M U N I T Y SE R V I C E S 00 1 - 0 7 0 Re c r e a t i o n Ad m i n Re c r e a t i o n Ma n a g e r 1 .00 0 .60 0 .05 0.05 0.30 00 1 - 0 7 0 Re c r e a t i o n Ad m i n Co m m u n i t y Se r v i c e s Co o r d i n a t o r 1. 0 0 1. 0 0 00 1 -07 0 Re c r e a t i o n Ad m i n Re c Co o r d i n a t o r (P a r t - t i m e ) 1. 0 0 1. 0 0 00 1 - 0 7 1 Sp o r t s Re c Co o r d i n a t o r (P a r t - t i m e ) 0. 7 2 0. 7 2 00 1 - 0 7 4 Te n n i s Ce n t e r Re c Fa c i l i t y Le a d e r (P a r t - t i m e ) 00 1 - 0 7 4 Te n n i s Ce n t e r Re c Co o r d i n a t o r (P a r t - t i m e ) 1. 0 0 1. 0 0 00 1 - 0 7 4 Te n n i s Ce n t e r Re c r e a t i o n Sp e c i a l i s t 1. 8 1 1. 8 1 To t a l Co m m u n i t y Se r v i c e s 6. 5 3 6. 1 3 0. 0 5 0.05 0.30 9 PO S I T I O N AL L O C A T I O N PL A N FY 2017-2018 Fu n d s Allocation Pr o p o s e d Ge n e r a l Wa t e r Tidelands Sewer Other DE P A R T M E N T DI V I S I O N PO S I T I O N 20 1 7 - 2 0 1 8 Va c a n t (0 0 1 ) ( 0 1 7 ) ( 0 3 4 ) -.-1043) Various MA R I N E SA F E T Y 00 1 - 0 7 3 Aq u a t i c s Po o l Gu a r d (P a r t - t i m e ) 2. 5 1 2. 5 1 00 1 - 0 7 3 Aq u a t i c s Sw i m In s t r u c t o r (P a r t - t i m e ) 0. 8 1 0. 8 1 00 1 - 0 7 3 Aq u a t i c s Aq u a t i c s Co o r d i n a t o r 1. 0 6 1. 0 6 03 4 - 8 2 8 Ti d e l a n d s Ma r i n e Sa f e t y Ch i e f 1. 0 0 1.00 03 4 - 8 2 8 Ti d e l a n d s Ma r i n e Sa f e t y L i e u t e n a n t 1. 0 0 1.00 03 4 - 8 2 8 Ti d e l a n d s Ma r i n e Sa f e t y Of f i c e r 2. 0 0 2.00 03 4 - 8 2 8 Ti d e l a n d s Ma r i n e Sa f e t y Li f e g u a r d (P a r t - t i m e ) 12 . 2 2 12.22 To t a l Ma r i n e Sa f e t y 20 . 6 0 4. 3 8 16.22 TO T A L AL L DE P A R T M E N T S FU L L - T I M E EQ U I V A L E N T S * 13 4 . 1 7 11 . 2 6 91 . 5 5 12 . 6 0 20.73 7.69 1.60 *N o t e : To t a l fu l l - t i m e eq u i v a l e n t s ex c l u d e Co u n c i l Me m b e r s , Co m m i s s i o n e r s , an d Re s e r v e Of f i c e r s . 10 TEN YEAR FINANCIAL TREND FY 2017-2018 34,000,000 32,000,000 30,000,000 28,000,000 26,000,000 24,000,000 22,000,000 20,000,000 26,500 26,000 25,500 25,000 24,500 24,000 23,500 23,000 6,000,000,000 5,000,000,000 4,000,000,000 3,000,000,000 2,000,000,000 1,000,000,000 o - - - City of Seal Beach Ten Year Financial Trend Indicators General Fund Operating Budget "-- L ~ ~ / v /~ ~ 6 ./' v 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016 -17 2017-18 Population -- A. -v '" "-.L'-. "-~ ~ "-V'" 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 Assessed Valuations - ,.(). ~ <?' ---- 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 11 TEN· YEAR FINANCIAL TREND I FY 2017·2018 City of Seal Beach Ten Year Financial Trend Indicators General Fund General Total Fiscal Operating Fund "Total Budget Year Population Budget Per Capita City Budget Per Capita 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 2017-18 24890 30184900 1,213 $ 88,241,500 3,545 * Includes Adopted Operating, Capital Improvement and Debt for all funds of the City . Source (Population): Department of Finance 12 THIS PAGE INTENTIONALLY LEFT BLANK 13 12% 3% 23% Summary of Revenues and Expenditures All Funds 17% Projected Summary of Revenues and Transfers In FY 2017-2018 -$63,078,500 • General Fund -$30,195,900 U Special Revenue Funds -$10,998,400 • Successor Agency Funds -$1,925,700 Proprietary Funds -$7,221,000 iii Capital Projects Fund -$12,737,500 Projected Summary of Expenditures and Transfers Out FY 2017-2018 -$88,241,500 15% General Fund -$39,786,000 45% U Special Revenue Funds -$13,484,500 • Successor Agency Funds -$1,963,700 Proprietary Funds -$20,269,800 Capital Projects Fund -$12,737,500 15% 14 City of Seal Beach Summary of Revenues and Transfers In All Funds 2016-2017 2015-2016 Amended 2016-2017 Description Actual Budget Estimated Total General Fund $ 29,156,733 $ 29,934,800 $ 29,697,300 Special Revenue Funds 002 Street Lighting Assessment District $ 183,359 $ 185,100 $ 197,600 004 Special Project 398,222 390,500 402,400 009 Supplemental Law Enforcement 132,505 100,300 130,600 010 Detention Facility 10,083 10,000 11,000 011 Asset Forfeiture -State 2,231 100 012 Air Quality Improvement 31,321 30,000 30,000 013 Asset Forfeiture -Federal 215,325 150,000 250,500 016 Park Improvement 10,602 300 10,000 027 Pension Obligation Debt Service 1,184,341 1,221,700 1,222,200 028 Fire Station Debt Service 553,228 535,000 535,000 034 Tidelands Beach 2,255,270 5,548,600 2,318,900 040 State Gas Tax 555,121 649,500 622,000 042 Measure M2 409,877 456,000 408,000 048 Parking In-lieu 32,453 10,200 049 Traffic Impact 10,476 219,500 25,000 050 Seal Beach Cable 118,885 92,000 92,000 072 Community Development Block Grant 167,350 180,000 182,400 075 Police Grants 91,755 10,000 44,500 077 Prop 1B 080 Citywide Grants 527,771 2,861,000 582,500 101 Ad 94-1 Redemption Fund 101 (26) 201 CFD 2002-02 SBB/Lampson Landscape 184,678 142 ,700 170 ,500 202 CFD 2002-01 Heron Pointe 0 0 0 203 CFD Pacific Gateway Bonds 0 0 0 204 CFD Heron Pointe Admin Exp 205 CFD No. 2005-01 Pacific Gateway 206 CFD Heron Pointe Refunding 2015 248,370 244,900 270,500 207 CFD Pacific Gateway Refunding 2016 580,849 478,600 498,100 208 CFD Heron Pointe 2015 Admin Exp 25,844 25,000 25,000 209 CFD Pacific Gateway 2016 Lnd/Admin 85,167 25,000 83,000 Total Special Revenues Funds $ 8,015,058 $ 13,555,700 $ 8,122,000 Capital Projects $ 2,619,901 $ 13,083,300 $ 2,243,500 Proprietary Funds 017 Water Operations $ 3,141,099 $ 3,303,700 $ 3,296,400 019 Water Capital 1,249,250 1,410,000 1,488,000 021 Vehicle Replacement 310,000 310,000 310,000 043 Sewer Operations 678,413 735,300 762,500 044 Sewer Capital 1,856,212 1,728,000 1,766,000 Total Enterprise Funds $ 7,234,974 $ 7,487,000 $ 7,622,900 Successor Agency Funds 300 Retirement Fund Riverfront $ $ $ 302 Retirement Fund Debt Service 723,131 767,300 767,300 303 Retirement Fund Tax Increment 304 Retirement Obligation Fund 1,329,365 994,500 994,500 Total Successor Agency $ 2,052,496 $ 1,761,800 $ 1,761,800 Total Revenues All Funds $ 49,079,162 $ 65,822,600 $ 49,447,500 2017-2018 Projected Budget $ 30,195,900 $ 196,400 242,000 130,500 10,000 30,000 250,500 1,264,700 522,300 5,066,900 712,600 408,000 10,200 25,000 92,000 180,000 149,700 550,000 168,700 270,500 498,900 15,000 83,000 $ 10,876,900 $ 12,737,500 $ 3,298,700 1,425,000 762,300 1,735,000 $ 7,221,000 $ 751,800 1,173,900 $ 1,925,700 $ 62,957,000 15 Summary of Expenditures and Transfers Out All Funds 2016-2017 2015-2016 Amended 2016-2017 Description Actual Budget Estimated General Fund -001 Total General Fund $ 30,167,734 $ 39,284,300 $ 33 ,553 ,000 Special Expenditure Funds 002 Street Lighting Assessment District $ 196,373 $ 185 ,100 $ 184,600 004 Special Projects 310,793 390 ,000 33,200 005 Waste Management Act 009 Supplemental Law Enforcement Srvc 107 ,303 113 ,700 135 ,000 010 Detention Center 4,447 15,000 15,000 011 Asset Forfeiture (State) 4,800 012 Air Quality Improvement 30 ,888 30,000 37,800 013 Asset Forfeiture (Federal) 146 ,506 132,800 8,500 016 Park Improvement 59 ,043 027 Pension Obligation Bond 1,183,820 1,221,700 1,222,200 028 Fire Station Bond 552,999 535,000 538 ,000 034 Tidelands Beach 2,261,576 4,982,100 2,316 ,300 040 Gas Tax 424,834 1,139,100 622,100 042 Measure M2 343,152 1,169,000 116,400 049 Traffic Impact 307 ,264 386,200 377,700 050 Seal Beach Cable 192 ,360 294 ,000 107,700 072 Community Development Block Grant 167 ,350 180 ,000 180,000 075 Police Grants 72 ,260 179,000 36,100 080 Citywide Grants 43 ,510 974 ,000 194,000 101 AD 94-1 Rdmtn F 130 ,635 201 CFD Landscape 80 ,815 191,200 153,800 202 CFD Heron Pointe 458 ,227 203 CFD Pacific Gateway 822,297 204 Heron Pointe CFD Adm in 59,645 205 CFD Pacific Gateway/Landscape Admin 231,784 206 CFD Heron Pointe (120,451 ) 294,000 294 ,000 207 CFD Pacific Gateway 2016 (156 ,413) 587 ,400 587,400 208 Heron Pointe CFD Admin (41,253 ) 19,000 19,000 209 CFD Pacific Gateway/Landscape Admin (161,228) 238 ,300 100 ,074 Total Special Expenditure Funds $ 7,708,536 $ 13,261,400 $ 6,278,400 045 Capital Project Fund $ 2,619,901 $ 13,083,300 $ 2,243,500 Proprietary Funds 017 Water Operations $ 3,926,458 $ 4,624,400 $ 4 ,048,100 019 Water Capital 499,770 12 ,411 ,900 820,300 021 Vehicle Replacement 367,755 1,226,000 1,080,600 043 Sewer Operations 930,660 1,213,300 1,151,100 044 Sewer Capital 799 ,987 2 ,161 ,600 760 ,700 Total Proprietary Funds $ 6,524,631 $ 21,637,200 $ 7,860,800 Successor Agency of Redevelopment Agency Funds 300 Retirement Fund -Riverfront $ 3,580 $ $ 302 Retirement Fund -Debt Service Fund 168,568 767,300 767,300 304 Retirement Obligation Fund 954,476 1,038,000 1,027,700 Total Successor Agency of RDA Funds $ 1,126,624 $ 1,805,300 $ 1,795,000 Total Expenditures All Funds $ 48,147,426 $ 89,071,500 $ 51,730,700 2017-2018 Proposed Bud!}et $ 39,786,000 $ 196,400 88,600 156 ,800 116 ,200 18,000 4,800 30,600 329,500 1,264,700 522,300 5,066 ,900 1,543 ,800 1,601 ,600 35 ,000 105 ,000 180,000 119,400 780,000 169,800 300 ,000 586 ,800 19 ,000 249,300 $ 13,484,500 $ 12,737,500 $ 4 ,763,800 12,721,500 260,000 1,339,000 1,185,500 $ 20,269,800 $ 751,800 1,211,900 $ 1,963,700 $ 88,241,500 16 OPERATING TRANSFERS FY 2017·2018 Account Transfer Transfer Fund Name Number In Out Purpose Capital Improvement Project 045-000-31500 12,737,500 Capital Projects General 001-080-47000 6,940,100 Various CIP projects Tidelands 034-863-47000 2,661,000 Various CIP projects Gas Tax 040-090-47000 916,800 Various CIP projects Measure M2 042-099-47000 1,252,600 Various CIP projects Traffic Impact 049-333-47000 35,000 ST1207 SB Comprehens ive Prk Mgm Seal Beach Cable 050-019-47000 30 ,000 BG1402 SBTV3 Control Room Citywide Grants 080-361 -47000 780,000 Various CIP projects CFD Landscape 209-450-47000 122,000 ST1509 Wesminster Median Improv. TOTAL: 12,737,500 12,737,500 General 001-000-31502 833,700 Overhead and Admin Costs Gas Tax 040-090-47002 550,000 Overhead for storm/street maintenance Measure M2 042-099-47002 233,700 Senior Bus, and sreet maintenance 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: 833,700 833,700 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 2,661,000 Tidelands Transfer In -CIP 034-000-31500 2,661,000 Tidelands CIP TOTAL: 2,661,000 2,661,000 General 001-080-47002 2,427,900 Street Lighting District 002-000-31502 Street Lighting District Pension Obligation Bond 027-000-31502 1,264,700 Pension Obligation Bond Fire Station Bond D/S 028-000-31502 522,300 Fire Station Bond Tidelands Transfer In -Operation 034-000-31502 640,900 Tidelands TOTAL: 2,427,900 2,427,900 Retirement Fund -Debt Service 302-000-31502 751,800 SA Debt Service Retirement Obligation 304-081-47002 751,800 Transfer to 302 for debt service pmt TOTAL: 751,800 751,800 Measure M2 042-099-47002 54,700 Measure M2 Street Lighting Distrit 002-000-31502 54,700 Street Lighting District TOTAL: 54,700 54,700 Tidelands 034-000-31502 80,000 Vehicle Replacement Transfer Out 021-980-47002 80,000 Transfer to 034 vehicles purchase TOTAL: 80,000 80,000 SUMMARY GENERAL FUND TOTAL TRANSFERS: Transfer In: 001-000-31502 833,700 Overhead and Admin Costs 001-000-31660 54,000 Overhead 001-000-31662 324,500 Overhead Transfer Out: 001-080-47000 6,940 ,100 Various CIP Projects 001-080-47002 Street Lighting District 001-080-47002 1,264,700 Pension Obligation Bond 001-080-47002 522,300 Fire Station Bond 001-080-47002 640,900 Tidelands 001-080-47010 310,000 Veh icle Replacement TOTAL GENERAL FUND TRANSFERS $ 1,212,200 $ 9,678,000 17 TOTAL SOURCES & USES AND FUND BALANCE FUND GENERAL FUND General Fund SPECIAL REVENUE FUNDS Street Lighting District Special Project Waste Management Act Supplemental Law Enforcement Detention Facility Asset Forfeiture Air Quality Improvement Program Federal Asset Forfeiture Park Improvement Pension Obligation DIS Fire Station Debt Service Tidelands Gas Tax Measure M2 Capital Project Parking In-lieu Traffic Impact AB1600 Seal Beach Cable CDBG Police Grants Citywide Grants Ad 94-1 Redemption CFD Landscape Maint 2002-01 CFD Heron Pointe -Refund 2015 CFD Pacific Gtewy -Refund 2016 CFD Heron Pt -2015 Admn Exp CFD Pac. Gtewy -2016 LandlAdmn PROPRIETARY FUND Water Operations Water Capital Vehicle Replacement Sewer Operations Sewer Capital SUCCESSOR AGENCY Retirement Fund -Riverfront Retirement Fund -Debt Service Retirement Obligation TOTAL ALL FUNDS 7/112017 ESTIMATED BEGINNING BALANCE $ 24,104,670 (14) 1,346,049 420,000 50,515 10,611 9,171 646 243,729 10,000 96,328 623 ,784 94 847,887 1,224,277 - 179,674 10 ,111 307,889 (9) (27 ,432) 465 ,337 (1) 214,105 345,321 647,962 73,097 229,321 2 ,459,767 21 ,550,434 1,977,149 4 19,091 23,793,136 57 ,281 (2,411 ,569) 41 ,871 $ 79,320,282 TRANSFERS TOTAL OPERATING REVENUE IN SOURCES EXPENDITURE $ 28,983,700 $ 1,212,200 $ 54,300,570 $ 27,757,000 141,700 54,700 196,386 196,400 242,000 -1,588,049 88,600 121,500 -541,500 156,800 130,500 -181,015 116,200 10,000 -20,611 18,000 --9,17 1 4,800 30,000 -30,646 30 ,600 250,500 -494,229 329,500 --10,000 --1,264,700 1,361,028 1,264,700 -522,300 1,146,084 522,300 1,685,000 3,381,900 5,066,994 2,405,900 712,600 -1,560,487 77,000 408,000 -1,632,277 60,600 -12 ,737,500 12,737,500 12,737 ,500 10,200 -189,874 - 25,000 -35,111 - 92,000 -399,889 75,000 180,000 -179,991 180,000 149,700 -122,268 119,400 550,000 -1 ,015,337 - --(1) - 168,700 -382,805 156,800 270,500 -615,821 300,000 498,900 -1,146,862 586 ,800 15,000 -88,097 8,000 83,000 -312,321 101,300 3,298,700 5 ,758,467 4,439,300 1,425,000 22,975,434 12,721,500 --1,977,149 180,000 762 ,300 -1,181 ,391 1,285,000 1,735,000 25,528,136 1,185,500 -57 ,281 - -751,80 0 (1,659,769) 751 ,800 1,1 73900 -1.215,771 460,100 $ 43,153,400 $19,925,100 $142,398,782 $ 68,316,400 FY 2017-2018 ESTIMATED TRANSFERS TOTAL ENDING FUND OUT USES BALAN CE $12,029,000 $ 39,786,000 $ 14,514,570 -196,400 (14) -88,600 1,499,449 -156,800 384 ,700 -116,200 64 ,815 -18,000 2 ,6 11 -4,800 4,371 -30,600 46 -329,500 164 ,729 -10 ,000 -1,264,700 96,328 -522,300 623,784 2,661,000 5,066,900 94 1,466,800 1,543,800 16,687 1,541,000 1,601,600 30,677 -12,737,500 ---189,874 35 ,000 35 ,000 111 30,000 105 ,000 294 ,889 -180,000 (9) -119,400 2,868 780 ,000 780,000 235 ,337 --(1) 13,000 169,800 213 ,005 -300,000 315 ,821 -586,800 560 ,062 11,000 19,000 69,097 148,000 249,300 63,021 324,500 4,763,800 994 ,667 -12,721,500 10,253,934 80 ,000 260 ,000 1,717,149 54,000 1,339 ,000 (157,609) -1,185,500 24,342 ,636 --57 ,281 751 ,800 (2,411 ,569) 751,800 1,211 ,900 3871 $19,925,100 $ 88,241 ,500 $ 54,157,282 18 THIS PAGE INTENTIONALLY LEFT BLANK 19 REVENUE SUMMARY BY FUND FY 2017·2018 2016-2017 2017-2018 Account Revenue 2015-2016 Amended 2016-2017 Projected Number Source Actual Budget Estimated Budget GENERAL FUND -001 Taxes and Assessments: Property Tax 001 -000-30001 Property Taxes Secured $ 6 ,653,651 $ 6,961 ,100 $ 7,025,000 $ 7,160,000 001-000-30002 Property Taxes Unsecured 227,417 240,000 227,000 227 ,000 001-000-30003 Homeowners Exemption 39,712 47,000 45 ,600 45 ,200 001 -000 -30004 Secured/Unsecured Prior Yea r 53,756 55 ,000 55 ,000 55 ,000 001-000-30005 Property Tax -Other 330 ,907 350 ,800 350,800 350 ,000 001-000-30006 Supplemental Tax Secure/Unsecure 185,070 150,000 165,000 175 ,000 001-000-30009 Prop . Tax-In Lieu VLF 2,432,257 2 ,500,000 2,473,400 2 ,560,000 001-000-30013 Property Tax Transfers 105,129 120 ,000 120,000 120 ,000 Total Property Tax $ 10,027,899 $ 10,423,900 $ 10,461,800 $ 10,692,200 Sales Tax 001-000-30016 Sales/Use Tax $ 3,280,811 $ 4 ,250 ,100 $ 4 ,250,100 $ 4 ,250 ,100 001 -000-30017 Sales Tax "Back-Fill" 703,507 001-000-30023 Public Safety Sales Tax 244,411 270 ,000 270,000 270 ,000 Total Sales Tax $ 4 ,228 ,729 $ 4,520.100 $ 4.520,100 $ 4,520,100 Utility Users Tax 001-000-30015 Utility Users Tax $ 4,445,180 $ 4 ,500 ,000 $ 4 ,500 ,000 $ 4,500 ,000 Total Utility Users Tax $ 4,445,180 $ 4,500,000 $ 4,500,000 $ 4,500,000 Transient Occupancy Tax 001-000-30014 Transient Occupancy Tax $ 1,655,376 $ 1,550,000 $ 1,650,000 $ 1,650,000 Total Transient Occupancy Tax $ 1,655,376 $ 1,550,000 $ 1,650,000 $ 1.650.000 Franchise Fees 001-000-30100 Electric Franchise Fees $ 282,005 $ 287,600 $ 246,600 $ 251 ,500 001-000-30110 Natural Gas Franchise Fees 40,102 50,000 35,500 35 ,500 001 -000-30120 Pipeline Franchise Fees 65,112 150,000 70,000 70,000 001 -000-30130 Cable TV Franchise Fees 496 ,502 500 ,000 500,000 500,000 001 -000-30140 Refuse Franchise Fees 72 ,201 207 ,000 165,000 165 ,000 Total Franchise Fees $ 955,922 $ 1,194,600 $ 1,017,100 $ 1,022,000 Other Taxes 001-000-30011 Excise Tax $ 300 $ 500 $ 300 $ 300 001-000-30012 Barrel Tax 196 ,866 200,000 150,000 150,000 Total Other Taxes $ 197,166 $ 200,500 $ 150,300 $ 150,300 Total Taxes and Assessments $ 21,510,272 $ 22,389,100 $ 22,299,300 $ 22,534,600 Licenses and Permits: 001-000-30200 Animal License $ 15,062 $ 25 ,000 $ 50,000 $ 50,000 001 -000-30210 Build ing Permits 341 ,205 300,000 340,000 325,000 001 -000 -30215 Business Licenses 505,465 561 ,100 500,000 505 ,000 001-000-30220 Contractor Licenses 184,445 160,000 175,000 180 ,000 001-000-30230 Electrical Permits 24,007 25 ,000 20 ,000 25 ,000 001-000-30235 Film Location Permits 2,720 5 ,000 5,000 5,000 001-000-30240 Oil Production Licenses 12,060 14,000 12,100 12 ,100 001-000-30250 Other Permits 26,916 20,000 21,000 23 ,000 001-000-30255 Plumbing Permits 26,200 20,000 24,000 23 ,000 001-000-30256 Issuance Permits 63,495 55,000 54,000 60 ,000 001-025-30245 Parking Permits 58,721 200,000 200,000 200 ,000 Total Licenses and Permits $ 1,260.296 $ 1,385,100 $ 1,401,100 $ 1,408.100 20 REVENUE SUMMARY BY FUND FY 2017·2018 2016-2017 2017-2018 Account Revenue 2015-2016 Amended 2016-2017 Projected Number Source Actual Budget Estimated Budget Intergovernmental: 001-000-30500 Motor Vehicle In-lieu $ 9 ,959 $ 10,000 $ 11 ,200 $ 10,000 001-000-30841 Inmate Fee -Other Agency 1 ,355 3 ,000 1,200 1,500 001 -000-30975 Grant Reimbursement 13 ,689 38,100 001 -000-30978 Waste Disposal 44,600 001 -000-30980 Other Agency Reimbursements 5,720 5,800 5,600 5 ,800 001-000-30981 POST Reimbursement 7,252 22 ,000 6 ,000 8,000 001 -016-30990 Senior Bus Program -aCTA 64 ,265 65 ,000 65,000 65 ,000 001 -019-30977 Prior Year Revenues Total Intergovernmental $ 102,240 $ 105,800 $ 171,700 $ 90,300 Charges for Services: 001-000-30640 Recreation Service Charges $ 1,652 $ 2,500 $ 3,000 $ 3 ,000 001-000-30700 Reimb. For Miscellaneous Services 61,853 75,000 50,000 51,700 001-000-30800 Alarm Fees 14,854 35 ,000 25 ,000 25 ,000 001-000-30810 Election Fees 200 200 001 -000-30815 Inspection Fees 200 001 -000-30820 Planning Fees 40,799 15,000 30,000 35,000 001-000-30825 Plan Check Fees 140,474 120,000 140,000 130,000 001-000-30835 Film Location Fees 8 ,203 4 ,000 5 ,000 001-000-30837 Transportation Permit Fees 1,536 2 ,500 1,700 1,700 001 -000-30842 Inmate Self Pay 365,000 320 ,000 001-000-30843 Booking Fees 5,775 6,000 001-000-30870 Traffic Impact Fees 436 29,700 2,000 10 ,000 001-000-30872 Environmental Fees 2 ,000 100 500 001-000-30873 Engineering Inspection Fees 11,033 30 ,000 2,500 15,000 001-000-30900 Bus Shelter Advertising 46,610 50 ,000 46,600 46 ,600 001-000-30935 Returned Check Fee 665 700 700 700 001 -000-30945 Sale Printed Material 8,855 10,000 9,000 8,000 001 -000-30946 Sale Printed Material -CIP only 1,690 5 ,000 100 2,000 001-000-30955 Special Events 5,265 6 ,000 5,000 5 ,000 001-000-30961 Adm in Fee -Constr/Demo 13,160 20 ,000 9 ,000 10 ,000 001-000-30992 Charging Station Revenues 3 ,130 2 ,200 3,000 3,000 001-016-30993 Senior Nutrition Transportation 8,044 8 ,700 6,000 8 ,000 001-016-30994 Sen ior Transport -Thurs. Shop 10,909 18,000 700 001-022-30701 Subpoena Fees 2,245 1,400 1 ,000 001-023-30946 Traffic Report -electronic 6,163 5,000 6,500 6 ,000 001-023-30801 Application Fee -Inmate DC 300 500 001-024-30842 Inmate Self Pay 265,000 300 ,000 001-024-30843 Booking Fees 9,000 9,000 001-025-30430 Parking Meters 111 ,792 110,000 110,000 110 ,000 001 -030-30313 Plan Check Code Compliance 11 ,300 15,000 4 ,000 11,000 001 -030-30314 Plan Check Energy Code Compliance 13 ,262 15,000 11 ,000 13,000 001-030-30316 Plan Review Soils and Geotechnical 800 1,500 001-031-30311 Administrative Citation 100 1,500 200 500 001-031-30874 Special Services Fee 10,603 10 ,000 14,000 10 ,000 001-042-30801 DPW Permit Application Fees 4,142 4,000 8,000 6,000 001-042-30815 Engineering Inspection Fee 1,299 500 8,500 54 ,000 001-042-30825 Engineering Plan Check 12,467 4,000 9,000 9,000 001-042-30873 Engineering Permit Fee 1,255 1 ,000 5,000 5,000 001-044-30720 Street Sweeping Svcs 47,181 45 ,000 47,000 47 ,000 001-049-30730 Tree Trimming Services 32,502 38 ,600 32,500 32,500 001-051-30740 Refuse Svcs 1,007,651 1,234,900 1,234,900 1 ,234 ,900 001-070-30703 Reimb . For Special Events 1,602 001-071 -30641 Youth Sports 11,400 001-071-30650 Sport Fees 13,100 19,000 15,000 15,000 001-072-30600 Recreation Facilities Rent 128,692 137,700 130,000 135,000 001 -072-30610 Leisure Program Fees 256,451 331 ,600 250 ,000 275,000 001-072-30690 Recreation Cleaning Fees 6,469 8 ,000 21 REVENUE SUMMARY BY FUND FY 2017·2018 2016-2017 2017-2018 Account Revenue 2015-2016 Amended 2016-2017 Projected Number Source Actual Budget Estimated Budget 001-072-30690 Recreating Cleaning Fees 8,000 8,000 001-073-30620 Rec/Lap Swim Passes 45,585 40,000 001-073-30620 Rec Lap Swim Passes 40,000 46,000 001-073-30630 Swimming Lessons 40,599 53,500 001-073-30630 Swimming Lessons 40,000 40,000 001-073-30665 Swimming Pool Rentals 4,998 7 ,300 001-073-30665 Swimming Pool Rentals 7,000 5,000 001-074-30645 Tennis Center Services 186,113 294,900 200,000 225,000 001-074-30646 Pro Shop Sales 6,221 7,000 15,000 15 ,000 Total Charges for Services $ 2,702,535 $ 3,158,900 $ 2,811,100 $ 2,968,600 Fines and Forfeitures: 001-000-30310 Municipal Code Violations $ 1,903 $ 2,000 $ 3,400 $ 3 ,000 001-000-30325 Vehicle Code Violations 133,982 160,000 125,000 135 ,000 001-000-30610 Leisure Program Fees (200) 001-000-30963 Unclaimed Property 166 2,200 800 1,500 001-025-30315 Parking Citations 974,555 900,000 950,000 980 ,000 Total Fines and Forfeitures $ 1,110,406 $ 1,064,200 $ 1,079,200 $ 1,119,500 Use of Money and Property: 001-000-30420 Interest on Investments $ 331,931 $ 275 ,000 $ 300,000 $ 375,000 001-000-30421 Other interest income 6,923 001-000-30423 Unrealized Gain/Loss on Invest 187,850 001-000-30455 Rental of Property 85,364 30 ,000 60,000 60,000 001-000-30457 Rental of Telecomm . Property 291,447 290,000 290,000 240,000 001-043-30455 Rental of Property -Ironwood 36,400 36,000 36,000 36,000 Total Use of Money and Property $ 939,915 $ 631,000 $ 686,000 $ 711,000 Other Revenues: 001-000-30435 Fuel Royalties $ 21,838 $ 20,000 $ 20,000 $ 20,000 001-000-30910 Cash Over/Short (288) 001-000-30920 Damaged Property 150 900 200 001-000-30940 Sale of Surplus Property 1 ,236 10,000 10,000 10,000 001-000-30960 Miscellaneous Revenue 36,519 50,000 125,000 50,000 001-000-30962 Donated Revenue 101 001-000-30964 Unclaimed Refund Checks 1,551 001-000-30966 Forfeited Deposits 75,749 001-000-30971 Settlement/Court Judgement 301,782 001-000-31660 Sewer Overhead 54,000 54,000 54,000 54,000 001-000-31662 Water Overhead 324,500 324,500 324,500 324,500 001-013-30810 Election Fees 100 001-016-30960 Misc Revenues 7,039 001-019-30977 Prior Year Revenues 48,079 82,100 50,000 50,000 001-022-30300 DUI Cost Recovery 335 1,000 500 1,000 001-022-30701 Subpoena Fee 1,000 1,500 001-023-30250 Other Permits 100 100 100 001-023-30312 Citation Sign Off 288 100 300 300 001-023-30947 Vehicle Release 21,021 18,000 22,000 20,000 001-073-30977 Prior Year Revenues 7,069 Total Other Revenues: $ 901,069 $ 560,700 $ 608,900 $ 530,100 Transfers: 001-000-31500 Transfers In From Other Funds $ 630,000 $ $ $ 001-000-31502 Transfers In -Operations 640,000 640,000 833,700 Total Transfers $ 630,000 $ 640,000 $ 640,000 $ 833,700 Total General Fund Revenues $ 29,156,733 $ 29,934,800 $ 29,697,300 $ 30,195,900 22 REVENUE SUMMARY BY FUND FY 2017-2018 2016-2017 2017-2018 Account Revenue 2015-2016 Amended 2016-2017 Projected Number Source Actual Budget Estimated Budget SPECIAL REVENUE FUNDS Street Lighting Assessment District -002: 002-000-30001 Property Taxes Secured $ 139 ,042 $ 141 ,700 $ 141,700 $ 141 ,000 002 -000-30004 Secured/Unsecured Prior Year 852 500 900 500 002-000-30005 Property Tax Other 380 200 400 200 002-000-31500 Transfer In 43 .085 002-000-31502 Transfer In -Operations 42,700 54 ,600 54 ,700 Total Street Lighting $ 183,359 $ 185,100 $ 197,600 $ 196,400 Special Project -004: 004-000-31502 Transfer In -Operations $ 115,000 $ $ $ 004-211-39501 Centennial 131,755 (100) 004-211-39502 State of the City 7,550 5,000 5,100 5 ,000 004-223-39501 BSCC Grant -PD 4,530 6,900 004-223-39502 Reward 2 ,080 004-228-39500 5k110k -Marine Safety 4 ,200 004-230-39500 Cottage Donations 7,750 004-230-39501 Joint Land Use Study 290 ,000 290 ,000 145,000 004-231-39500 Plan Archival -Building 7,539 10,000 6 ,000 6 ,000 004-231-39501 General Plan -Building 53 ,723 45 ,000 46,000 45 ,000 004-231-39502 GIS -Building 39,731 35 ,000 35,000 35 ,000 004-231-39504 Techn ical Training 2,380 2 ,500 2,000 2 ,000 004-231-39505 Automation 3,412 3,000 3,000 3,000 004-242-39500 Plan Archival -Engineering 9 004-242-39501 Engineering Plan Check -1405 5,000 1,000 004-244-39500 Benches -Pub . Works Yard 8,368 2,700 004-249-39500 Tree Replacement -Pub . Works Yard 195 004-270-39500 Scholarship -Recreation 800 004-270-39504 Marina Center 10,000 Total Special Project $ 398,222 $ 390,500 $ 402,400 $ 242,000 Waste Management Act 005-000-30420 Interest on Investment $ $ $ $ 1,500 005-000-31502 Transfer In -Operations 300,000 005-011-30141 ACT Implementation Fee 120,000 120 ,000 Total Waste Management Act $ $ $ 420,000 $ 121,500 Supplemental Law Enforcement Services -009: 009-000-30420 Interest On Investments $ 549 $ 300 $ 600 $ 500 009-000-39075 Grant Reimbursement 131 .956 100 ,000 130,000 130,000 Total Supplemental Law Enforcement $ 132,505 $ 100,300 $ 130,600 $ 130,500 Detention Facility -010: 010-000-30400 Commissary $ 10 ,028 $ 10 ,000 $ 11,000 $ 10 ,000 010-000-30960 Other Revenue 55 Total Detention Facility $ 10,083 $ 10,000 $ 11,000 $ 10,000 Asset Forfeiture Fund (State) -011 : 011-000-30420 Interest on Investments $ 45 $ $ 100 $ 011-000-30990 Asset Forfeiture 2,186 Total Asset Forfeiture $ 2,231 $ $ 100 $ A i r Quality Improvement Program -012: 012-000-30420 Interest on Investments $ 6 $ $ $ 012-000-35000 AB2766 Revenues 31 ,315 30 ,000 30 .000 30 ,000 Total Air Quality Improvement $ 31 ,321 $ 30,000 $ 30,000 $ 30 ,000 23 REVENUE SUMMARY BY FUND FY 2017-2018 2016-2017 2017-2018 Account Revenue 2015-2016 Amended 2016-2017 Projected Number Source Actual Budget Estimated Budget Asset Forfeiture Fund (Fed) -013: 013-000-30420 Interest on Investments $ $ $ 500 $ 500 013-000-30700 Reimb . Misc Svcs 21,888 013-000-30990 Asset Forfeiture 193,437 150,000 250,000 250 ,000 Total Asset Forfeiture $ 215,325 $ 150,000 $ 250,500 $ 250,500 Park Improvement -016: 016-000-30420 Interest on Investments $ 602 $ 300 $ $ 016-000-30865 Quimby Act Fees 10,000 10 ,000 Total Park Improvement $ 10,602 $ 300 $ 10,000 $ Pension Obligation DIS -027: 027-000-30420 Interest on Investment $ 2 $ $ 027-000-31500 Transfer In 1,184,339 027-000-31502 Transfer In -Operations 1,221 ,700 1,222,200 1,264 ,700 Total Pension Obligation $ 1,184,341 $ 1,221,700 $ 1,222,200 $ 1,264,700 Fire Station DIS -028: 028-000-30420 Interest on Investments $ 245 $ $ 028-000-31500 Transfer In 552 ,983 028-000-31502 Transfer In -Operations 535 ,000 535 ,000 522 ,300 Total Fire Station $ 553,228 $ 535,000 $ 535,000 $ 522,300 Tidelands Beach -034: 034-000-30425 Off-Street Parking $ 904,870 $ 709,500 $ 850,000 $ 1,115,000 034-000-30700 Reimb Miscellaneous Services 7,297 10 ,000 10,000 10 ,000 034-000-30835 Film Location Fees 302 1,600 1,500 034-000-30959 Adopt A Highway 6,250 6,300 6,300 034-000-30960 Re imb Miscellaneous Revenue 1,040 034-000-30980 Other Agency Revenue 58,157 100 ,000 50,000 50,000 034-000 -31500 Transfer In -CIP 766 ,699 2,680 ,000 72,600 2 ,661 ,000 034-000-31502 Transfer In -Operations 1,601 ,400 842 ,200 720 ,900 034-000-31600 Landing Fees 158,777 160,000 160,000 160,000 034-000-31700 Junior Lifeguard Fees 209,440 182 ,700 182,700 182,700 034-072-30600 Recreation Facilities Rent 1,000 034-072-30610 Leisure Program Fees 114,795 65 ,000 100,000 117 ,000 034-072-30955 Special Events 159 2,500 2 ,500 034-863-30455 Rental of Property 27,484 40,000 40 ,000 40 ,000 Total Tidelands Beach $ 2,255,270 $ 5,548,600 $ 2,318,900 $ 5,066,900 Gas Tax -040: 040-000-30420 Interest on Investments $ 9,909 $ 6 ,000 $ 6,000 $ 6 ,000 040-000-32499 Gas Tax 2103 126,801 189,100 180,000 100,400 040-000-32500 Gas Tax 2105 138,588 154 ,200 150 ,000 145 ,800 040-000-32525 Gas Tax 2106 94,362 80 ,100 80 ,000 92,800 040-000-32530 Gas Tax 2107 180,461 214,100 200,000 188 ,300 040-000-32535 Gas Tax 2107 .5 5,000 6,000 6,000 6,000 040-000-32536 Road Maintenance RehablLoan Repay 173 ,300 Total Gas Tax $ 555,121 $ 649 ,500 $ 622,000 $ 712 ,600 Measure M2 -042: 042-000-30420 Interest on Investments $ 10,032 $ 6,000 $ 8,000 $ 8,000 042-000-30960 Misc Revenue 7 ,792 042-000-33500 Local Fairshare 392,053 450 ,000 400,000 400 ,000 Total Measure M2 $ 409,877 $ 456,000 $ 408,000 $ 408,000 24 REVENUE SUMMARY BY FUND FY 2017·2018 2016-2017 2017-2018 Account Revenue 2015-2016 Amended 2016-2017 Projected Number Source Actual Budget Estimated Budget Parking-In-Lieu -048 048-000-30865 Parking-In-Lieu $ 32,453 $ $ 10,200 $ 10 ,200 Total Parking In-Lieu $ 32,453 $ $ 10,200 $ 10,200 Traffic Impact AB1600 049-000-30420 Interest on Investments $ 7,550 $ 6 ,000 $ 5,000 $ 5,000 049-000-30976 Traffic Impact Fees AB1600 2 ,926 213 ,500 20,000 20,000 Total Measure M2 $ 10,476 $ 219,500 $ 25,000 $ 25,000 Seal Beach Cable -50: 050-000-30131 PEG Fees Publ Access, Edu, Gov $ 116,005 $ 90 ,000 $ 90,000 $ 90,000 050-000-30420 Interest on Investments 2,880 2,000 2,000 2,000 Total Seal Beach Cable $ 118,885 $ 92,000 $ 92,000 $ 92,000 Community Development Block Grant (CDBG) -072: 072-000-30988 Other Agency Revenue $ 167,350 $ 180,000 $ 182,400 $ 180,000 Total CDBG $ 167,350 $ 180,000 $ 182,400 $ 180,000 Police Grants -075: 075-442-30975 Grant Reimb -BPV $ 8,826 $ 5,000 $ 9,500 $ 5,000 075-460-30975 Grant Reimb -DUI Checkpoint 2,501 075-466-30975 BSCC Grant 5 ,000 075-470-30975 OTS Step Grant 58,365 144,700 075-472-30975 Grant Reimb -DUI 22,063 35 ,000 Total Police Grants $ 91,755 $ 10,000 $ 44,500 $ 149,700 City Wide Grants -080: 080-300-30975 Grand Reimb-RMC $ 527,771 $ $ $ 080-361-30975 Grant Reimb -OCT A 231,000 582,500.00 50,000 .00 080-363-30975 Grant Reimb -ECP Tier 1 -OCTA 30 ,000 080-364-30975 Grant Reimb -BCI -OCT A 2,600,000 080-365-30975 Grant Reimb -BCI -CAL TRANS 500 ,000 Total City Wide Grants $ 527 ,771 $ 2,861 ,000 $ 582,500 $ 550,000 Ad 94-1 Redemption Fund -101: 101-000-30001 Property Taxes Secured $ (192) $ $ $ 101-000-30004 Secured/Unsecure Prior Year 85 101-000-30005 Property Tax Other 43 101-000-30420 Interest on Investments 38 Total Ad 94-1 Redemption Fund $ (26) $ $ $ CFD No. 2002-02 SB Blvd/Lampson Landscape -201 : 201-000-30001 Property Taxes Secured $ 183,072 $ 140,200 $ 166,700 $ 166,700 201-000-30420 Interest on Investments 1,606 2,500 2 ,000 2,000 201-000-30677 Prior Years Revenue 1,800 Total CFD SB Blvd/Lampson Landscape $ 184,678 $ 142,700 $ 170,500 $ 168,700 CFD Heron Pointe Refunding 2015 -206: 206-000-30001 Property Taxes Secured $ 246,214 $ 244,900 $ 269,900 $ 269 ,900 206-000-30302 Cost of Issuance Reimb 643 206-000-30420 Interest on Investments 600 600 206-000-30423 Unrealized Gain/Loss on Invest. 1,513 Total CFD Heron Pointe $ 248,370 $ 244,900 $ 270,500 $ 270,500 CFD Pacific Gateway Refunding 2016 -207: 207-000-30001 Secured Property Tax $ 578 ,577 $ 478 ,600 $ 498,100 $ 498 ,100 207-000-30420 Interest on Investments 2,272 800 800 25 REVENUE SUMMARY BY FUND FY 2017-2018 2016-2017 2017-2018 Account Revenue 2015-2016 Amended 2016-2017 Projected Number Source Actual Budget Estimated Budget Total Pacific Gateway Bonds $ 580,849 $ 478,600 $ 498,100 $ 498,900 CFD Heron Pointe 2015 Admin Expense -208: 208-000-30300 Administrative Expense Reimb $ 25,000 $ 25 ,000 $ 25,000 $ 15 ,000 208-000-30420 Interest On Investments 844 Total Heron Pointe Admin Expense $ 25,844 $ 25,000 $ 25,000 $ 15,000 CFD Pacific Gateway 2016 Lnd/Admin-209: 209-470-30001 Secured Property Tax $ 57,261 $ $ 58,000 $ 58 ,000 209-470-30420 Interest on Investment 2,906 209-480-30300 Administrative Expense Reimb 25 ,000 25,000 25,000 25,000 Total Pacific Gateway $ 85,167 $ 25,000 $ 83,000 $ 83,000 PROPRIETARY FUNDS Water Operations -017: 017-000-30420 Interest on Investments $ 51,628 $ 31,000 $ 35,000 $ 35,000 017-000-30815 Engineering Inspection Fee 500 017-000-30960 Miscellaneous Revenue 4 ,337 1,000 1,200 1,200 017-000-30977 Prior Year Revenues 14,919 017-000-34000 Water Revenue 1,976,268 2,000 ,000 2,000,000 2 ,000 ,000 017-000-35000 Residential Water 939,644 1,100,000 1,100,000 1,100,000 017-000-35020 Commercial Water 48,743 64,700 60,000 62 ,000 017-000-35500 Water Turn On Fee 6,527 6,000 5,000 6,000 017-000-3551 0 Late Charge 30,582 36,500 30,000 30 ,000 017-000-35520 Door Tag Fee 1,710 1,000 1,000 1,000 017-000-35530 Water Meters 3,071 200 017-000-35590 Fire Service 62,399 62 ,500 62,500 62 ,500 017-000-35591 Fire Water Flow Test 1,271 1,000 1,000 1,000 Total Water Operations $ 3,141,099 $ 3,303,700 $ 3,296,400 $ 3,298,700 Water Capital -019: 019-000-30420 Interest on Investments $ 57,903 $ 25 ,000 $ 35,000 $ 35,000 019-000-35042 Water Connection Fee 12,998 5,000 73,000 10 ,000 019-000-37000 Water Capital Charge 1,178,349 1,380 ,000 1,380,000 1,380 ,000 Total Water Capital $ 1,249,250 $ 1,410,000 $ 1,488,000 $ 1,425,000 Vehicle Replacement -021: 021-000-31500 Transfer In $ 310,000 $ $ $ 021-000-31502 Transfer In -Operations 310,000 310,000 Total Vehicle Replacement $ 310,000 $ 310,000 $ 310,000 $ Sewer Operations -043: 043-000-30420 Interest on Investments $ 16 ,997 $ 10,300 $ 10,300 $ 10,300 043-000-30725 F.O .G . Discharge Permit Fee 27 ,589 25,000 27,000 27 ,000 043-000-30945 Sale of Material 28 043-000-30960 Misc. Revenues 200 043-000-30977 Prior Year Revenues 823 043-000-36000 Sewer Fees 632,976 700,000 725,000 725,000 Total Sewer Operations $ 678,413 $ 735,300 $ 762,500 $ 762,300 Sewer Capital -044: 044-000-30420 Interest on Investments $ 49,908 $ 23,000 $ 30,000 $ 30,000 044-000-35042 Sewer Connection Fee 33,351 5 ,000 36,000 5,000 044-000-37150 Sewer Capital Charge 1,772,953 1,700,000 1,700,000 1,700,000 Total Sewer Capital $ 1,856,212 $ 1,728,000 $ 1,766,000 $ 1,735,000 26 REVENUE SUMMARY BY FUND FY 2017-2018 2016-2017 2017-2018 Account Revenue 2015-2016 Amended 2016-2017 Projected Number Source Actual Budget Estimated Budget Retirement Fund Debt Service -302: 302-000-30420 Interest on Investment $ 721 $ $ $ 302-000-31500 Transfers In 722,410 302-000-31502 Transfers In -Operations 767,300 767,300 751,800 Total Retirement Fund Debt Service $ 723,131 $ 767,300 $ 767,300 $ 751,800 Retirement Obligation Fund 304 -000-30018 SA Tax Increment $ 1,329,344 $ 994 ,500 $ 994,500 $ 1,173,900 304-000-30420 Interest On Investments 40 304-000-30423 Unrealized Gain/Loss on Invest. (19) Total Retirement Obligation Fund $ 1,329,365 $ 994,500 $ 994,500 $ 1,173,900 Capital Project -045: 045-000-31500 Transfer In $ 2 ,619,901 $ 13 ,083 ,300 $ 2,243,500 $ 12,737,500 Total Capital Project $ 2,619,901 $ 13,083,300 $ 2,243,500 $ 12,737,500 Total Revenue of All Funds $ 49,079,162 $ 65,822,600 $ 49,867,500 $ 63,078,500 27 Analysis of Major Revenues The total estimated revenues and transfers in from other funds for all City Funds for FY 2017-2018 is $63 million, of which $30 .2 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 35.4% of FY 2017-2018 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 1 SI), wh icheve r 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 1 sl 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. Property Tax 2014/15 2015/16 2016/17 2017/18 Amount % change 9,698 ,833 10,027 ,899 3.4% 10,461 ,800 4 .3% 10 ,692,200 2.2% Property Tax 10,500,000 10,000,000 9,500,000 9,000,000 8,500,000 2014/15 2015/16 2016/17 2017/18 Bud get As sum pti ons -As the above information illustrates , property taxes continue to be a stable revenue source for the City. The projection for FY 2017-2018 shows an increase in expected revenue , but at a slower rate than 2016-2017. The reason for the increase is that in FY 2017-2018 additional property taxes are expected to be received as a result of continued improvement in the Orange County real estate market. Utility Users Tax Utility Users Tax (UUT) accounts for 14 .9% of FY 2017-2018 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 28 Analysis of Major Revenues 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 . Utility Users Tax 2014/15 2015/16 2016/17 2017/18 Amount % change 4 ,646,434 4,445 ,180 -4 .3% 4,500 ,000 1.2% 4 ,500 ,000 0.0% 5,000,000 4,800,000 4,600,000 4,400,000 4,200,000 4,000,000 ~ Utility Users Tax ~ --!-" - 1-I ~ i-7 2014/15 2015/16 2016/17 2017/18 Budget Assu m pt ions -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 remain unchanged from the prior fiscal year. Sales and Use Tax Sales and Use Tax account for 15.0% of FY 2017-2018 General Fund revenues. The sales tax rate is 7.75% as of January 1, 2017. 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 remain unchanged in FY 2017-2018. Sales Tax Amount % chan S8 2014/15 4,246,079 2015/16 4,228,729 -0.4% 2016/17 4,520,100 6.9% 2017/18 4,520,100 0.0% 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 2014/15 Sales Tax 2015/16 2016/17 2017/18 Bu dget Assum pti o ns -Estimated revenues for Sales and Use Tax for FY 2016-2017 and projections for FY 2017-2018 were based on information by Hinderliter, de Llamas and Associates, a consulting firm that specializes in sales and use tax analysis provided based on sales tax information provided to them by the State of California Board of Equalization . 29 Analysis of Major Revenues Licenses and Permits Licenses and Permits account for 4.7% of FY 2017-2018 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 2017-2018 due to a greater level of oversight and monitoring of Business Licenses issued in the City. Licenses and Permits 2014/15 2015/16 2016/17 2017/18 Amount % change 1,375 ,188 1,260,296 -8.4% 1,401 ,100 11 .2% 1,408,100 0 .5% Other Revenues 1,500,000 1,250,000 1,000,000 750,000 500,000 Licenses and Permits / .-~ ~ --~ - - "-I -i - 2014/15 2015/16 2016/17 2017/18 Franchise Fees are imposed on various public utilities and account for 3.4% of FY 2017-2018 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) (Le. Hotel Occupancy Tax) accounts for 5.5% of FY 2017-2018 General Fund revenues . The approved rate for Transient Occupancy Tax is 12%. Charges for Services account for 9.8% of FY 2017-2018 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 29.7¢ per gallon as of July 1, 2017 for vehicle fuel which is allocated to the State, Counties and Cities. The City allocation is distributed based on population . The tax amount is expected to increase by 12¢ as of November 1,2017. 30 Analysis of Major Revenues State Gas Tax State Gas Tax Amount % change 2014/15 750,140 2015/16 555,121 -26 .0% 800,000 2016/17 622,000 12 .0% 2017/18 712,600 14 .6% 600,000 400,000 200,000 o -f------,--- 2014/15 2015/16 2016/17 2017/18 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 . Tidelands Beach Fund - General Fund Subsidy Amount % change 2014/15 1,387,073 2015/16 572 ,563 -58 .7% 2016/17 777,700 35 .8% 2017118 640 ,000 -17 .7% 1,500,000 1,000,000 500,000 o Tidelands Transfer in /' ---~ 2014/15 2015/16 2016/17 2017/18 Budget Assumptions -The General Fund Subsidy varies significantly from one year to the next. Measure M2 7' The Measure M "Local Turnback " revenues are part of the Y2 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 Y2 cent sales tax through 2041. These funds can only be expended on street and highway improvements. The allocation of the Y2 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 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 . 31 Analysis of Major Revenues The City anticipates receipt of $400,000 from Measure M2 -Local Fairshare revenues for FY 2017-2018 . Measure M2 Local Fairshare 2014/15 2015/16 2016/17 2017/18 Amount % change 402 ,071 409,877 1.9% 408 ,000 -0 .5% 408 ,000 0.0% Measure M2 -Local Fairshare 400,000 300,000 200,000 100,000 0 +----..- 2014/15 2015/16 2016/17 2017/18 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 ,298,700 for FY 2017-2018 , for the Operations Fund . Water Capital Fund revenues are projected to be $1,425,000. The Sewer Capital Fees are also tiered. Revenues are projected to be $686,300 for operations in the FY 2017-2018. Sewer Capital Fund revenues are projected to be $1,735,000. 32 THIS PAGE INTENTIONALLY LEFT BLANK 33 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. 34 General Fund Analysis of Unassigned F und Balance 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. Beginning Fund Balance General Fund Revenues: Property Tax Revenue Sales and Use Tax Utility Users Tax Transient Occupancy Tax Franchise Fees Other Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Use of Money and Property Other Revenue Transfers in from Other Funds Total General Fund Revenues Expenditures: General Administration Police Department Detention Facilities Fire Protection Services Community Development Public Works Refuse Services Recreation Liability/Risk Management Transfers Out Total Expenditures Total Expenditures (Excludes CIP) Net Revenues (Expenditures) Prior Periods Adjustments to Fund Balance Prepaid Expense Ending Fund Balance Assigned for Encumbrance ASSigned Assigned for Fiscal Policy Unassigned Fund Balance Unassigned Fund Balance Percentage of Total Operating Expenditures Assignedfor Fiscal Policy Percentage of Total Operating Expenditures 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 Actual Actual Actual Projected Proposed $ 29,262,174 $ 29,828,094 $ 28,971,371 $ 27,960,370 $ 24,104,670 $ 9,148,948 4,742,859 4,644,217 1,509,095 1,324,860 555,804 1,369,275 122,084 2,972,916 989,517 645,779 932,526 361,159 $ 29,319,039 $ 3,811,099 8,970,642 653,892 4,402,580 862,306 2,876,574 1,325,165 1,048,925 679,583 4,122,353 $ 9,698,833 4,246,079 4,646,434 1,525,723 1,163,595 344,789 1,375,188 370,242 2,898,846 1,115,137 659,002 640,706 421,658 $ 29,106,232 $ 4,260,436 8,778,120 755,052 4,703,098 848,458 3,902,557 1,139,917 1,129,496 1,189,830 4,802,920 $ 10,027,899 4,228,729 4,445,180 1,655,376 955,922 197,166 1,260,296 102,240 2,702,535 1,110,406 939,915 901,069 630,000 $ 29,156,733 $ 3,696,830 9,013,810 766,661 4,893,853 876,412 2,815,238 1,071,333 1,075,282 1,295,041 4,663 ,275 $ 10,461,800 4,520,100 4,500,000 1,650,000 1,017,100 150,300 1,401,100 171,700 2,811,100 1,079,200 686,000 608,900 640,000 $ 29,697,300 $ 4,506,300 9,308,500 869,300 5,053,800 929,400 2,641,200 1,150,000 994,900 1,279,100 6 ,820 ,500 $ 10,692,200 4,520,100 4,500,000 1,650,000 1,022,000 150,300 1,408,100 90,300 2,968,600 1,119,500 711,000 530,100 833,700 $ 30,195,900 $ 4,167,800 9,639,800 894,400 5,477,800 1,037,000 2,941,300 1,150,000 1,047,000 1,401,900 12,029,000 $ 28,753,119 $ 31,509,884 $ 30,167 ,734 $ 33 ,553,000 $ 39,786,000 $ 27,611,601 $ 29,265,560 $ 28,167,429 $ 29,706,300 $ 30,184,900 $ 565 ,920 $ (2 ,403 ,652) $ (1 ,01 1,001) $ (3 .855 ,700) $ (9,590,100) 1,546,929 $ 29,828,094 $ 28,971 ,371 $ 27 ,960 ,370 $ 24 ,104 ,670 $ 14,514,570 $ 229,625 10,420,441 6,881,620 $ 246,858 9,686,576 6,881,620 $ 191,831 9,610,906 7,066,390 $ 191,831 9,610,907 7,426,575 $ 131,831 8,318,152 6,036,980 $ 12,296,408 $ 12,156,317 $ 11,091,243 $ 6,875,357 _$:...-_....;2;.;.7.:..;;,6..;..07'- 44.5% 40.3% 39.4% 23 ,1% 0.1% 24.9% 23.5% 25.1% 25.0% 20.0% 35 General Fund Analysis of Unassigned Fund Balance The City continues to meet the City Council's adopted fiscal policies for unassigned fund balance. General Fund Assigned Fund Balance 2017-2018 Beginning Fund Balance $24,104,670 Net Revenues (Expenditures) (9,590,100} Ending Fund Balance $14,514,570 Assigned for Encumbrances $ 131,831 Assigned for Designations 8,318,152 Assigned for Fiscal Policy 6,036,980 Unassigned Fund Balance 27,607 Total General Fund Balance $ 14,514,570 Estimated Estimated Beginning Proposed Ending Balance Decreases Balance Assigned for Encumbrances $ 191,831 $ (60,000) $ 131,831 College Park East 377,000 377,000 Swimming Pool 4,782,423 4,782,423 Economic Condition 1,750,000 1,750,000 Street Improvement 117,166 117,166 Buildings 246,181 (182,700) 63,481 Compensated Absences 1,228,082 1,228,082 Total Assigned 8,500,852 (182,700) 8,318,152 Assigned for Fiscal Policy 7,426,575 (1,389,595) 6,036,980 Grand Total $ 16,119,258 $ ~1 ,632,295) $ 14,486,963 36 THIS PAGE INTENTIONALLY LEFT BLANK Fiscal Year 2017-18 Projected Expenditures - $39,786,000 Summary of Revenues and Expenditures General Fund Fiscal Year 2017-18 Projected Revenues - $30,195,900 $4,167,800 General Administration 10.5% $10,534,200 Police Department 26.5% $5,477,800 Fire Protection Services 13.8% $1,037,000 Community Development 2.6% $4,091,300 Public Works 10.3% $1,047,000 Recreation and Community Services 2.6% $1,401,900 Liability/Risk Management 3.5% $12,029,000 Transfers Out 30.2% $10,692,200 Property Taxes 35.4% $4,520,100 Sales and Use Tax 14.9% $4,500,000 Utility Users Tax 14.9% $1,650,000 Transient Occupancy Tax 5.5% $1,022,000 Franchise Fees 3.4% $150,300 Other Taxes 0.5% $1,408,100 Licenses and Permits 4.6% $90,300 Intergovernmental 0.3% $2,968,600 Service Charges 9.8% $1,119,500 Fines and Forfeitures 3.7% $711,000 Use of Money and Property 2.4% $530,100 Other Revenue 1.8% $833,700 Transfers 2.8% 37 38 General Fund Revenue Summary 2015-2016 Description Actual Property Tax $ 10,027,899 Other Taxes 197,166 Utility Users Tax 4 ,445 ,180 Transient Occupancy Tax 1,655,376 Sales and Use Tax 4,228,729 Franchise Fees 955,922 Licenses and Permits 1,260,296 Fines and Forfeitures 1,110,406 Use of Money and Property 939,915 Charges for Services 2,702,535 Intergovernmental 102,240 Other Revenues 901,069 Transfer In and Entererise Overheads 630,000 Total Revenue $ 29,156,733 25 ,000,000 ..,----------------, 20,000,000 15,000,000 10,000,000 5,000,000 o FY2015-16 FY2016-17 FY2017-18 Actual Estimated Projected FY 2015-16 Actual Taxes $ 20,554,350 Franchise Fees 955,922 Licenses and Permits 1,260,296 Charges for Current Services 2 ,702,535 Other 3,683 ,630 Grand Total $ 29,156,733 $ $ $ $ 2017-2018 2016-2017 Projected Estimated Budget 10,461,800 $ 10,692,200 150,300 150,300 4 ,500 ,000 4,500 ,000 1,650,000 1,650,000 4,520,100 4,520,100 1,017,100 1,022,000 1,401,100 1,408,100 1,079,200 1,119,500 686,000 711,000 2,811 ,100 2,968,600 171 ,700 90,300 608,900 530,100 640,000 833 ,700 29,697,300 $ 30,195,900 D Taxes [J Franchise Fees Licenses and permits Charges for current services .Other FY 2016-17 FY 2017-18 Estimated Projected 21,282 ,200 $ 21,512,600 1,017 ,100 1,022,000 1,401,100 1,408,100 2,811,100 2,968,600 3,185 ,800 3,284 ,600 29,697,300 $ 30,195,900 39 General Fund Expenditure Summary Department 010 City Council 011 City Manager 012 City Clerk 014 Human Resources 015 Legal Services 016 Senior Bus Program 017 Finance 018 Risk Management 019 Non-Departmental 020 Information System Technolc 021 Police EOC 022 Police 023 Police Support Services 024 Police Detention Facility 025 Parking Enforcement 026 Fire 030 Planning 031 Building and Safety 035 West Comp JPA 042 Engineering 043 Storm Drain 044 Street Maintenance 049 Landscape Maintenance 050 Automobile Maintenance 051 Refuse 052 Building Maintenance 070 Recreation Administration 071 Sports 072 Parks and Recreation 073 Aquatics 074 Tennis Center Transfer Out Total Expenditures $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000 ,000 $4,000 ,000 $2,000,000 $- 2014-2015 Actual $ 224,456 $ 453,483 191,593 181,926 385,568 182,582 681,142 1,295,041 947,286 448,794 148,482 6,400,758 1,739,600 766 ,661 4,893,853 429,952 446,460 724 ,970 108,339 375,204 1,079,412 246,290 355,209 1,071,333 650,784 325,534 31,193 326,825 169 ,319 222,411 4 ,663 ,275 $ 30,167,734 $ 2015-2016 Estimated 264,600 $ 540,900 322,400 199,200 587,000 185,000 743,300 1,279,100 1,031,500 632,400 218,500 6,513,700 1,529,500 869,300 295,800 5,053,800 387,600 541,800 751,000 91 ,800 401,200 629,100 567,800 359,000 1,150,000 592,300 224,400 30,100 285,400 216,000 239,000 6.820.500 33,553,000 $ 2016-2017 Proposed Budget 178,100 586,300 326,000 187,000 475,000 183,700 818.200 1,401.900 957.900 639,300 211,200 6,620,100 1,329,900 894,400 691.000 5,477,800 442,500 594,500 787,600 97,000 459,500 598,000 716,000 371,500 1,150,000 515,600 258,000 20,500 300,600 223,900 244,000 12.029.000 39,786,000 o General Administration • Public Safety III Public Works o Community Services III Refuse and Transfer Out FY 2015-16 FY 2016-17 FY 2017-18 Actual Estimated Proposed FY 2015-16 FY 2016-17 FY 2017-18 Actual Estimated Proposed General Administration $ 4,809,289 $ 5,600,400 $ 5,569,700 Public Safety 14 ,674,324 14,935,800 16,012,000 Public Works 2,997,820 2,826,200 2,941,300 Community Services 1,951,694 1,924,300 2,084,000 Refuse and Transfer Out 5,734,608 7 ,970,500 13,179,000 Grand Total $ 30,167,734 $ 33,257,200 $ 39,786,000 40 City of Seal Beach -General Fund Transfer Out FY 2017-2018 DEPARTMENT: Finance FUND: 001 General Fund -Transfer Out 2015-2016 Actual Transfer Out $ 4,663,275 TOTAL $ 4,663,275 ACCOUNT NUMBER EXPLANATION 47000 47002 47010 Transfer Out -CIP Transfer Out -Operations Vehicle Replacement Account Code: 001-080 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 12 ,577,900 $ 6,820,500 $ 12 ,029,000 $ 12,577,900 $ 6,820,500 $ 12,029,000 Transfer out to various capital improvement projects Transfer out to various funds Transfer out to Vehicle Replacement Fund 41 City of Seal Beach -General Fund Transfer Out DEPARTMENT: Finance FUND: 001 General Fund -Transfer Out Description TRANSFER OUT Transfer Out -CIP Transfer Out -Operations Vehicle Replacement TOTAL TRANSFER OUT TOTAL EXPENDITURES Transfer Out Account 001-080-47000: Tidelands Fund 034 (CIP) Capital Projects Fund 045 Total for 001-080-47000: Transfer Out Account 001-080-47002: Pension Obligation DIS Fund 027 Fire Station DIS Fund 028 Tidelands Fund 034 Account Number 001-080-47000 001-080-47002 001-080-47010 2,661,000 6,940,100 $ 9,601,100 1,264,700 522,300 640,900 $ 2,427,900 2015-2016 Actual $ 4,338,275 15,000 310,000 $ 4,663,275 $ 4,663,275 2016-2017 Amended Budget $ 9,604,100 2,663,800 310,000 $ 12,577,900 $ 12,577,900 FY 2017-2018 Account Code: 001-080 2017-2018 2016-2017 Proposed Estimated Budget $ 3,846,700 $ 9,601,100 2,663,800 2,427,900 310,000 $ 6,820,500 $ 12,029,000 $ 6,820,500 $ 12,029,000 42 THIS PAGE INTENTIONALLY LEFT BLANK 43 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 . 44 City of Seal Beach DEPARTMENT: City Manager FUND: 001 General Fund -City Council 2015-2016 Actual Personnel Services $ 34,188 Maintenance and Operations 190,268 TOTAL $ 224,456 ACCOUNT NUMBER EXPLANATION 40004 40013 40017 40019 40100 40101 40102 40103 40104 40105 40300 40400 40800 Part-time PARS Retirement Medicare Insurance FICA Office Supplies Council Discretionary -Dist. 1 Council Discretionary -Dist. 2 Council Discretionary -Dist. 3 Council Discretionary -Dist. 4 Council Discretionary -Dist. 5 Memberships and Dues Training and Meetings Special Departmental FY 2017-2018 Account Code: 001-010 2016-2017 Amended Budget $ 33,600 $ 139 ,500 $ 173,100 $ City Council compensation Employee benefits costs Employee benefits costs Employee benefits costs Office Supplies Council special projects Council special projects Council special projects Council special projects Council special projects 2017-2018 2016-2017 Proposed Estimated Budget 33,600 $ 33,600 231 ,000 144,500 264,600 $ 178,100 Southern California Assoc. of Government, League California of Cities, Orange County Council of Governments, and miscellaneous Meetings and training include, but not limited to annual training conferences, mileage, and general meetings of the City Council Miscellaneous events 45 City of Seal Beach FY 2017-2018 DEPARTMENT: City Manager Account Code: 001-010 FUND: 001 General Fund -City Council 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Part-time 001-010-40004 $ 32,979 $ 32,400 $ 32,400 $ 32,400 PARS Retirement 001-010-40013 337 300 300 300 Medicare Insurance 001-010-40017 470 500 500 500 FICA 001-010-40019 402 400 400 400 TOTAL PERSONNEL SERVICES $ 34,188 $ 33,600 $ 33,600 $ 33,600 MAINTENANCE AND OPERATIONS Office Supplies 001-010-40100 $ 157 $ 1,000 $ 1,000 $ 1,000 Council Discretionary -Dist. 1 001-010-40101 15,000 20,000 20,000 Council Discretionary -Dist. 2 001-010-40102 6,084 20,000 20,000 20,000 Council Discretionary -Dist. 3 001-010-40103 5,000 20,000 20,000 20,000 Council Discretionary -Dist. 4 001-010-40104 19,000 20,000 20,000 20,000 Council Discretionary -Dist. 5 001-010-40105 15,000 20,000 20,000 20,000 Memberships and Dues 001-010-40300 15,415 21,000 21,000 21,000 Training and Meetings 001-010-40400 11,792 12,500 12,500 12,500 Special Departmental 001-010-40800 16,320 10,000 5,000 10,000 Contract Professional 001-010-44000 101,500 91,500 TOTAL MAINTENANCE AND OPERATIONS $ 190,268 $ 139,500 $ 231,000 $ 144,500 TOTAL EXPENDITURES $ 224,456 $ 173,100 $ 264,600 $ 178,100 46 THIS PAGE INTENTIONALLY LEFT BLANK 47 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. • Improve 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. 48 City of Seal Beach DEPARTMENT: City Manager FUND: 001 General Fund -City Manager 2015-2016 Actual Personnel Services $ 421,322 Maintenance and Operations 32 ,161 TOTAL $ 453,483 ACCOUNT NUMBER EXPLANATION 40001 40004 40008 40009 40010 40011 40012 40013 40014 40017 40018 40027 40032 40100 40300 40400 40800 44000 Full-time Salaries Part-time Auto Allowance Cell Phone Allowance Deferred Compensation-Cafeteria Deferred Compensation PERS Retirement PARS Retirement Medical Insurance Medicare Insurance life and Disability Vacation Buy/Payout Health Program Office Supplies Memberships and Dues Training and Meetings Special Departmental Contract Professional Svcs 2016-2017 Amended Budget $ 470,100 .90,000 $ 560,100 Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Office Supplies FY 2017-2018 Account Code : 001-011 2017-2018 2016-2017 Proposed Estimated Budget $ 451,400 $ 516,300 89 ,500 70 .000 . $ 540 ,900 $ 586,300 Orange County City Manager's Assoc., International City/County Mgmt Assoc., Municipal Mgmt. Assoc. of Southern CA., American Society for Public Administration, CA City Mgm t. Foundation, National Notary Assoc ., CA . Assoc. of Public Information Officials, 3CMA, Municipal Information Systems Assoc.of CA , League of CA Cities and misc. 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, California Joint California . Joint Powers Insurance Authority, 3MCA, and Municipal Management Association Southern California Pop up City Hall Executive Team Building, Long Beach Transit, and miscellaneous 49 City of Seal Beach I FY 2017·2018 DEPARTMENT: City Manager Account Code: 001-011 FUND: 001 General Fund -City Manager 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-011-40001 $ 301,675 $ 320,700 $ 249,000 $ 319,600 Part-time 001-011-40004 24,183 22,600 92,500 52,500 Auto Allowance 001-011-40008 4,384 4,200 4,200 4,200 Cell Phone Allowance 001-011-40009 1,363 1,300 1,300 1,300 Deferred Compensation-Cafeteria 001-011-40010 1,072 1,200 700 500 Deferred Compensation 001-011-40011 12,060 12,700 12,600 12,600 PERS Retirement 001-011-40012 44,659 49,000 48,600 63,000 PARS Retirement 001-011-40013 297 300 1,100 700 Medical Insurance 001-011-40014 22,713 31,900 16,600 37,800 Medicare Insurance 001-011-40017 4,890 5,500 5,800 5,900 Life and Disability 001-011-40018 2,166 2,200 1,300 2,400 Vacation Buy/Payout 001-011-40027 18,500 17,300 14,900 Health Program 001-011-40032 400 900 TOTAL PERSONNEL SERVICES $ 421,322 $ 470,100 $ 451,400 $ 516,300 MAINTENANCE AND OPERATIONS Office Supplies 001-011-40100 $ 4,799 $ 5,000 $ 5,000 $ 5,000 Public/Legal Notices 001-011-40200 40 1,000 500 Memberships and Dues 001-011-40300 6,200 7,500 7,500 7,500 Training and Meetings 001-011-40400 10,871 20,000 20,000 20,000 Special Departmental 001-011-40800 251 1,500 1,500 2,500 Cont. Professional SVC5 001-011-44000 10,000 55,000 55,000 35,000 TOTAL MAINTENANCE AND OPERATIONS $ 32,161 $ 90,000 $ 89,500 $ 70,000 TOTAL EXPENDITURES $ 453,483 $ 560,100 $ 540,900 $ 586,300 50 THIS PAGE INTENTIONALLY LEFT BLANK 51 City of Seal Beach Managing Department Head: City Clerk Mission Statement It is our mission to provide courteous and professional service in a fiscally responsible manner. The City Clerk's Office is dedicated to accurately recording and archiving the actions of the City Council, Successor Agency and other related Boards, Commissions and/or Committees; and providing clear, concise and transparent information while serving the public, City Council, City staff and constituents. 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 Manager; 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, and documents recorded with the County; processes amendments to the Municipal Code and City Charter; certifies official and legal documents; administers legal publications; receives/opens bids; administers oaths; custodian of official City seal; receives, reviews and processes Fair Political Practices Commission (FPPC) forms; conduct all activities associated with municipal elections in accordance with the City Charter and State law; receipt of claims and requests for information to public; and provides notary services for official City business . Objective • To work efficiently and ethically at all times. • Stay informed and in compliance with federal and state regulations imposed on all local government agencies, City Municipal Code, City Charter and City policies and procedures. • Research and implement an Agenda Management system to create efficiency and reduce costs. • Leverage the eXisting Laserfiche Electronic Document Management System to increase the use of electronic records management citywide, creating increased accessibility to City staff and the public . • Research and implement a system to create efficiencies in the California Public Records Act process. • In collaboration with city departments, review and revise contract administration policy and procedures . • Maintain the video streaming and archiving of City Council and Planning Commission meetings. • Continue managing the City's Municipal Code codification process. • Leverage the City website to expand government transparency matters on the City Clerk webpage . • Provide Community Outreach regarding City Clerk services. 52 City of Seal Beach I FY 2017-2018 DEPARTMENT: City Clerk Account Code: FUND: 001 General Fund· City Clerk & Election 001·012 001·013 2015·2016 Actual Personnel Services $ 166,974 Maintenance and Operations 23,662 Election 957 TOTAL $ 191,593 ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries 40004 Part-time 40009 Cell Phone Allowance 40010 Deferred Comp -Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40013 PARS Retirement 40014 Medical Insurance 40017 Medicare Insurance 40018 Life and Disability 40032 Health Program 40100 Office Supplies 40200 Public/Legal Notices 40300 Memberships and Dues 40400 Training and Meetings 40800 Special Departmental 44000 Contract Professional Svcs 013-40800 Special Departmental 2016·2017 2017·2018 Amended 2016·2017 Proposed Budget Estimated Budget $ 245,400 25 ,800 31 ,500 $ 302,700 Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Office Supplies $ 277,200 23,700 21,500 $ 322,400 Legal notices, public hearings, ordinance $ $ ARMA, City Clerks Association of California (CCAC), IIMC, AIIM, and National Notary Association (NNA) ARMA, City Clerks Association of California (CCAC), IIMC, AIIM, and National Notary Association (NNA) Records retention, notary, and City Clerk certification 294,700 27,800 3,500 326,000 Codofication services, recods management consultants, government transparency software (PRA), CPS backscanning project, and copier lease Martin Chapman annual services, training and education, and materials and supplies 53 City of Seal Beach FY 2017·2018 DEPARTMENT: City Clerk Account Code: 001·012 FUND: 001 General Fund· City Clerk & Election 001·013 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-012-40001 $ 115,195 $ 170,300 $ 170,300 $ 167,400 Part-time 001-012-40004 17,711 7,800 37,900 55,800 Cell Phone Allowance 001-012-40009 831 700 700 700 Deferred Comp-Cafeteria 001-012-40010 104 400 700 Deferred Compensation 001-012-40011 3,737 4,400 4,400 4,400 PERS Retirement 001-012-40012 16,402 29,500 29,500 33,000 PARS Retirement 001-012-40013 213 100 500 700 Medical Insurance 001-012-40014 8,558 26,500 27,000 26,100 Medicare Insurance 001-012-40017 1,913 2,700 3,000 3,300 Life and Disability 001-012-40018 795 2,000 1,800 1,700 Flexible Spending -Cafeteria 001-012-40022 608 Cafeteria -Taxable 001-012-40023 907 1,400 800 Health Program 001-012-40032 900 900 TOTAL PERSONNEL SERVICES $ 166,974 $ 245,400 $ 277,200 $ 294,700 MAINTENANCE AND OPERATIONS Office Supplies 001-012-40100 $ 1,674 $ 1,000 $ 1,000 $ 1,000 Public/Legal Notices 001-012-40200 856 3,500 3,500 3,500 Memberships and Dues 001-012-40300 1,135 800 700 800 Training and Meetings 001-012-40400 1,168 4,000 3,500 4,000 Special Departmental 001-012-40800 1,320 3,500 2,500 3,500 Contract Professional Svcs 001-012-44000 17,509 13,000 12,500 15,000 TOTAL MAINTENANCE AND OPERATIONS $ 23,662 $ 25,800 $ 23,700 $ 27,800 ELECTIONS Special Departmental 001-013-40800 $ 957 $ 31,500 $ 21,500 $ 3,500 TOTAL ELECTIONS $ 957 $ 31,500 $ 21,500 $ 3,500 TOTAL EXPENDITURES $ 191,593 $ 302,700 $ 322,400 $ 326,000 54 City of Seal Beach FY 2017-2018 DEPARTMENT: City Manager Account Code: 001-014 FUND: 001 General Fund -Human Resources 2015-2016 Actual Personnel Services $ 108,976 Maintenance and Operations 72,950 TOTAL $ 181,926 ACCOUN T NUMBER EXPLANAT ION 40001 Full-time Salaries 40009 Cell Phone Allowance 40010 Deferred Compensation-Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40014 Medical Insurance 40017 Medicare Insurance 40018 Life and Disability 40027 Vacation Buy/Payout 40300 Memberships and Dues 40400 Training and Meetings 44000 Contract Professional Svcs 2016-2017 Amended Budget $ 114,000 86 ,000 $ 200,000 Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs $ $ 2017-2018 2016-2017 Proposed Estimated Budget 113,200 $ 121,000 86,000 66,000 199,200 $ 187,000 Southern CA. Personnel Mgmt. Assoc ., Orange County Human Resources Consortium, CA. Public Agency Compensation Survey, Lieberty Cassidy Whitmore, CA Public Employer Labor Relations Assoc., National Public Labor Relations Assoc., So. CA Public Labor Relations Council., and Society For Human Resources Mgmt. CA . Public Employees' Retirement System, So. CA Public Labor Relations Council, Leibert Cassidy Whitmore, Naional Public Labor Relations Assoc., and miscellaneous Section 125, Employee Assistance Program, Livescan, TASC, Pre-employment screening, psychology consultant, unemployment, CALOPPS, personnel investigation, recruitment advertising/testing, Executive search, and miscellaneous 55 City of Seal Beach FY 2017-2018 DEPARTMENT: City Manager Account Code: 001-014 FUND: 001 General Fund -Human Resources 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-014-40001 $ 78,111 $ 79,800 $ 80,800 $ 83,300 Cell Phone Allowance 001-014-40009 135 200 200 100 Deferred Compensation 001-014-40011 2,725 2,800 2,800 2,900 PERS Retirement 001-014-40012 12,615 13,700 13,800 16,400 Medical Insurance 001-014-40014 11,346 12,300 12,100 12,500 Medicare Insurance 001-014-40017 1,212 1,300 1,200 1,300 Life and Disability 001-014-40018 800 800 800 800 Vacation Buy/Payout 001-014-40027 2,032 3,100 1,500 3,700 TOTAL PERSONNEL SERVICES $ 108,976 $ 114,000 $ 113,200 $ 121,000 MAINTENANCE AND OPERATIONS Memberships and Dues 001-014-40300 $ 5,061 $ 7,000 $ 7,000 $ 7,000 Training and Meetings 001-014-40400 2,236 4,000 4,000 4,000 Cont. Professional Svcs 001-014-44000 65,653 75,000 75,000 55,000 TOTAL MAINTENANCE AND OPERATIONS $ 72,950 $ 86,000 $ 86,000 $ 66,000 TOTAL EXPENDITURES $ 181,926 $ 200,000 $ 199,200 $ 187,000 56 THIS PAGE INTENTIONALLY LEFT BLANK 57 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 . 58 City of Seal Beach FY 2017-2018 DEPARTMENT: Legal Services Account Code: 001-015 FUND: 001 General Fund -Legal Services 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Maintenance and Operations $ 385,568 $ 545 ,000 $ 587 ,000 $ 475,000 TOTAL $ 385 ,568 $ 545 ,000 $ 587,000 $ 475,000 ACCOUNT NUMBER EXPLANAT ION 49700 RWG -Monthly Retainer RWG Monthly retainer 49710 RWG -Litigation Services RWG Reimburseable costs and expenses 49720 RWG -General Prosecution RWG General Prosection 49721 DRL -General Prosecution DRL General Prosecution 49730 RWG -Police Services RWG Police Services 49777 RWG -Other Attorney Services RWG Other Attorney Services such as PRA Requests 49778 RWG -Personnel Matters RWG Personnel Matters 49779 RWG -Special Counsel RWG Special Counsel 49780 RWG -Environmental RWG Environmental 49781 RWG -Real Estate RWG Real Estate 49782 LCW -Personnel Matters LCW Personnel Matters 59 City of Seal Beach I FY 2017-2018 DEPARTMENT: Legal Services Account Code: 001-015 FUND: 001 General Fund -Legal Services 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 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 79,109 165,000 175,000 75,000 RWG -General Prosecution 001-015-49720 10,000 5,000 5,000 ORL -General Prosecution 001-015-49721 9,755 20,000 20,000 20,000 PO -Legal Services 001-015-49722 12,000 12,000 RWG -Police Services 001-015-49730 (2,380) 10,000 20,000 20,000 RWG -Other Attorney Services 001-015-49777 14,688 38,000 50,000 50,000 RWG -Personnel Matters 001-015-49778 14,041 10,000 20,000 20,000 RWG -Special Counsel 001-015-49779 26,038 20,000 15,000 15,000 RWG -Environmental 001-015-49780 643 5,000 5,000 5,000 RWG -Real Estate 001-015-49781 764 5,000 5,000 5,000 LCW -Personnel Matters 001-015-49782 2,910 10,000 20 ,000 20,000 TOTAL MAINTENANCE AND OPERATIONS $ 385,568 $ 545,000 $ 587,000 $ 475,000 TOTAL EXPENDITURES $ 385,568 $ 545,000 $ 587,000 $ 475,000 60 THIS PAGE INTENTIONALLY LEFT BLANK 61 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. 62 City of Seal Beach DEPARTMENT: Finance FUND: 001 General Fund· Finance 2015·2016 Actual Personnel Services $ 536,332 Maintenance and Operations 144 ,810 TOTAL $ 681,142 ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries 40004 Part-time 40009 Cell Phone Allowance 40010 Deferred Comp -Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40013 PARS Retirement 40014 Medical Insurance 40017 Medicare Insurance 40018 Life and Disability 40022 Flexible Spending -Cafeteria 40023 Cafeteria Taxable 40027 Vacation Buy/payout 40032 Health Program 40033 Medical Waiver 40100 Office Supplies 40200 Public/Legal Notices 40300 Memberships and Dues 40400 Training and Meetings 40800 Special Departmental 44000 Contract Professional SVC5 2016·2017 Amended Budget $ 590,500 169 ,900 $ 760,400 Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Office Supplies I FY 2017-2018 Account Code: 001·017 2017·2018 2016·2017 Proposed Estimated Budget $ 585,500 $ 649,700 157,800 168,500 $ 743,300 $ 818,200 State Controllers Report and Budget, parking permit advertisement, and GFOA award Government Finance Officers Association, Women Leading Government, California Municipal Treasurers Association, CRMTA, California Society of Municipal Finance Officers, GASS update, American Water Works Assoc., and Water Environment CSFMO Conference/Luncheon, PERS ConferencelTraining, Business License, CMTAlLeague of CA -Finance, Accounting Training -GFOA, and Government Tax Seminar -Payroll Bank Courier Services, CAFR award application fee (GFOA) postage, CAFR and budget printing, IRS determination letter Audit, State Controllers Reports, HDL, CA Municipal Statistics, GASS 68 calculation, BNY, PFM, Muni Services, and CalPERS GASB 68 valuation reports 63 City of Seal Beach I FY 2017-2018 DEPARTMENT: Finance Account Code: 001-017 FUND: 001 General Fund -Finance 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-017-40001 $ 373,495 $ 424,500 $ 403,700 $ 445,700 Over-Time -Finance 001-017-40003 300 Part-time 001-017-40004 42,869 24,200 36,100 24,200 Cell Phone Allowance 001-017-40009 1,258 1,300 1,300 1,300 Deferred Comp -Cafeteria 001-017-40010 5,304 4,200 2,200 500 Deferred Compensation 001-017-40011 10,778 11,500 11,200 11,800 PERS Retirement 001-017-40012 62,716 73,700 69,600 87,900 PARS Retirement 001-017-40013 358 300 500 300 Medical Insurance 001-017-40014 23,365 34,200 43,200 50,200 Medicare Insurance 001-017-40017 6,421 6,900 6,600 7,200 Life and Disability 001-017-40018 3,786 4,700 4,000 4,800 Flexible Spending -Cafeteria 001-017-40022 890 1,000 1,100 1,600 Cafeteria Taxable 001-017-40023 942 700 1,600 2,400 Comp time Buy/payout 001-017-40026 1,116 Vacation Buy/payout 001-017-40027 3,034 3,300 3,200 5,000 Health Program 001-017-40032 900 900 Medical Waiver 001-017-40033 5,900 TOTAL PERSONNEL SERVICES $ 536,332 $ 590,500 $ 585,500 $ 649,700 MAINTENANCE AND OPERATIONS Office Supplies 001-017-40100 $ 4,220 $ 10,000 $ 6,000 $ 8,500 Public/legal Notices 001-017-40200 435 1,400 700 1,000 Memberships and Dues 001-017-40300 2,433 2,400 2,500 2,500 Training and Meetings 001-017-40400 6,008 11,000 9,000 11,000 Special Departmental 001-017-40800 8,618 15,500 10,000 15,500 Contract Professional Svcs 001-017-44000 123,096 129,600 129,600 130,000 TOTAL MAINTENANCE AND OPERATIONS $ 144,810 $ 169,900 $ 157,800 $ 168,500 TOTAL EXPENDITURES $ 681,142 $ 760,400 $ 743,300 $ 818,200 64 THIS PAGE INTENTIONALLY LEFT BLANK 65 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. 66 City of Seal Beach I FY 2017-2018 DEPARTMENT: City Manager Account Code: 001-018 FUND: 001 General Fund -Risk Management 2015-2016 Actual Maintenance and Operations $ 1,295,041 TOTAL $ 1,295,041 ACCOUNT NUMB ER EXPLANATION 49500 49501 49600 Gen. Liab. Admn Risk Mgmt Property Insurance Premium Work Comp Admn Risk Mgmt 2016-2017 Amended 2016-2017 Budget Estimated $ 1,279,100 $ $ 1,279,100 $ Annual Insurance Premium Annual Insurance Premium Annual Insurance Premium 1,279,100 1,279,100 2017-2018 Proposed Budget $ 1,401,900 $ 1,401,900 67 City of Seal Beach FY 2017-2018 DEPARTMENT: City Manager Account Code: 001-018 FUND: 001 General Fund -Risk Management 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Gen . Liab . Admn . 001-018-49500 $ 607 ,064 $ 557 ,800 $ 557 ,800 $ 683,600 Property Insurance Premium 001-018-49501 215 ,010 212,100 212 ,100 215 ,000 Work Camp Admn . 001-018-49600 472 ,967 509 ,200 509,200 503,300 TOTAL MAINTENANCE AND OPERATIONS $ 1,295,041 $ 1,279,100 $ 1,279 ,100 $ 1,401,900 TOTAL EXPENDITURES $ 1,295,041 $ 1,279,100 $ 1,279,100 $ 1,401 ,900 68 City of Seal Beach FY 2017·2018 DEPARTMENT: Finance Account Code: 001·019 FUND: 001 General Fund· Non Departmental 2015·2016 Actual Personnel Services $ 560,492 Maintenance and Operations 386,794 TOTAL $ 947,286 ACCOUNT NUMBER EXPLANATION 40014 Medical Insurance 40100 Office Supplies 40300 Membership and Dues 40400 Trainings and Meetings 40800 Special Departmental 40802 Special Exp .• Comm. Input Prj 40900 Promotional 42000 Rental/Lease equip 44000 Contract Professional 45000 Intergovernmental 2016·2017 Amended 2016·2017 Budget Estimated $ 449,700 $ 502,000 $ 51 6,200 529,500 $ 965,900 $ 1,031,500 $ Retiree benefits Postage replenish, office supplies, and Pitney Bowes Santa Ana River Flood, and LCWA JPA Contribution AED compliance and medical direction Corovan, In-service day, and miscellaneous Sponsor concerts/permits 2017·2018 Proposed Budget 449,700 508 ,200 957,900 4th July Fireworks JFTB contribution and miscellaneous De Lage Lease, C3 Solutions, equipment rental taxes, Pitney Bowes, and Holiday light -Dekra lite PARS, Safe shred, Gov Invest, Consultant services, OpenGov, Animal Care Center, Cummins -Coin Counter Maint., Consultant services, Actuarial study, parking consultant, and Transparency Management, Long Beach Animal Control, School Resource Officer, Local Agency Formation Commission (LAFCO) 69 City of Seal Beach FY 2017-2018 DEPARTMENT: Finance Account Code: 001-019 FUND: 001 General Fund -Non Departmental 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Medical Insurance 001-019-40014 . $ 560,492 $ . 449,700 $ 502,000 $ 449 ,700 TOTAL PERSONNEL SERVICES $ 560,492 $ 449,700 $ 502,000 $ 449,700 MAINTENANCE AND OPERATIONS Office Supplies 001-019-40100 $ 27,469 $ 39,600 $ 39,600 $ 24,600 Memberships and Dues 001-019-40300 9,045 6,500 10,700 6,300 Trainings and Meetings 001-019-40400 5,808 2,600 2,600 6,600 EquipmenUMaterials Non -dept 001-019-40700 291 Special Departmental 001-019-40800 4,408 17,100 17,100 15,300 Special Exp . -Chamber of Comm 001-019-40802 6,000 6,000 6,000 Prior Year Expense 001-019-40803 36,540 9,100 Special Exp . -Nonprofits 001-019-40804 20,206 20,000 20,000 Promotional 001-019-40900 8,000 10,000 10,000 10,000 Rental/Lease Equip 001-019-42000 83,546 105,400 105,400 104 ,900 Contract Professional 001-019-44000 72,108 146,700 146,700 127,100 Intergovernmental 001-019-45000 118,879 162,300 162,300 207,400 Building Improvement Non-Dept 001-019-48000 494 TOTAL MAINTENANCE AND OPERATIONS $ 386,794 $ 516,200 $ 529,500 $ 508,200 TOTAL EXPENDITURES $ 947,286 $ 965,900 $ 1,031,500 $ 957,900 70 City of Seal Beach I FY 2017-2018 DEPARTMENT: City Manager Account Code: 001-020 FUND: 001 General Fund -Information Systems 2015-2016 Actual Maintenance and Operations $ 448,794 TOTAL $ 448,794 ACCOUNT NUMBER EXPLANATION 40500 Office and Tech Resource 44000 Contract Professional 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 632,400 $ 632,400 $ 639,300 $ 632,400 $ 632,400 $ 639,300 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, Netmotion warranty , VMware renewal, Faronic licenses, anti-virus software, anti-malware software, proofpoint (spam), barracuda, Laserfische, Springbrook maintenance, SuiteOne maintenance , Synoptek IT services, Adobe Photoshop, SymantecNEEAM, backup tapes and supplies, MDC maintenance, VoIP, Spectrum, Marina Center router and Internet, Verizon, NLSS Decoder, Rapidldentity, domain registration, Switch warranty, Nimble, Server warranties, firewall and routers, Wifi equipment maintenance, and website maintenance 71 City of Seal Beach FY 2017-2018 DEPARTMENT: City Manager Account Code: 001·020 FUND: 001 General Fund· Information Systems 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Office and Technology Resources 001-020-40500 $ 19 ,047 $ 155,000 $ 155,000 $ 152 ,000 Contract Professional Services 001-020-44000 429 ,747 477,400 477,400 487 ,300 TOTAL MAINTENANCE AND OPERATIONS $ 448,794 $ 632,400 $ 632,400 $ 639,300 TOTAL EXPENDITURES $ 448,794 $ 632,400 $ 632,400 $ 639 ,300 72 City of Seal Beach DEPARTMENT: Various FUND: 004 Special Projects 2015-2016 Actual Maintenance and Operations $ 310,793 TOTAL $ 310,793 ACCOUNT NUMBER EXPLANATION 211-41502 State of the City 223-41501 BSCC Grant -PO 231-41500 Plan Archival -Building 231-41502 GIS -Building 244-41500 Benches -PW Yard 249-41500 Tree Replacement -PW Yard 270-41503 51<11 OK -Recreation FY 2017-2018 Account Code: 004-xxx 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 390,000 $ 33,200 $ 88,600 $ 390,000 $ 33,200 $ 88,600 State of the City (Carry over from previous FY) BSCC Grant Plan Archival GIS Benches Tree Replacement 51<11 OK for Recreation 73 City of Seal Beach FY 2017-2018 DEPARTMENT: Various Account Code: 004-xxx FUND: 004 Special Projects 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS . . State of the City 044-211-41502 $ 8,050 $ 7,000 $ $ 5,100 BSCC Grant -PO 004-223-41501 20,482 30,000 30,000 Cottage 004-230-41500 4,214 3,500 3,200 Joint Land Use Study 004-230-41501 290,000 Plan Archival -Building 004-231-41500 1,313 20,000 20,000 GIS -Building 004-231-41502 10,500 10,500 10,500 10,500 Benches -PW Yard 004-244-41500 9,807 9,000 3,500 9,000 Tree Replacement -PW Yard 004-249-41500 4,000 4,000 5K11 OK -Recreation 004-270-41503 10 ,000 10 ,000 10 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 310,793 $ 390 ,000 $ 33,200 $ 88 ,600 TOTAL EXPENDITURES $ 310 ,793 $ 390,000 $ 33 ,200 $ 88 ,600 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 889,420 $ 976 ,849 $ 976 ,849 $ 1,346,049 Revenues 398,222 390 ,500 402,400 242 ,000 Expenditures (310,793) (390,000) (33,200) (88 ,600) Ending Fund Balance $ 976,849 $ 977 ,349 $ 1,346,049 $ 1,499,449 74 City of Seal Beach DEPARTMENT: City Manager FUND: 005 Waste Management Act 2015-2016 Actual Maintenance and Operations $ TOTAL $ ACCOUNT NUMBER EXPLANATION 40700 Equipment and materials 44000 Contract Professional FY 2017-2018 Account Code: 005-xxx 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ $ $ 156,800 $ $ $ 156,800 Equipment and materials, outreach, education and training, contract services, printing, and dog bags Street sweeping 75 City of Seal Beach FY 2017-2018 DEPARTMENT: City Manager Account Code: 005-xxx FUND: 005 Waste Management Act 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget Waste Management Act EquipmenUMaterials 005-011-40700 $ $ $ $ 128,000 Contract Professional 005-011-44000 28,800 TOTAL MAINTENANCE AND OPERATIONS 156 ,800 TOTAL EXPENDITURES $ $ $ $ 156,800 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ $ $ $ 420,000 Revenues 420,000 121,500 Expenditures (156 ,800) Ending Fund Balance $ $ $ 420,000 $ 384 ,700 76 City of Seal Beach DEPARTMENT: Finance FUND: 050-Seal Beach Cable 2015-2016 Actual Maintenance and Operations $ 192,360 TOTAL $ 192,360 ACCOUNT NUMBER EXPLANATION 44000 47000 Contract Professional Svcs Transfer Out -CIP FY 2017·2018 Account Code: 050-019 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 294,000 $ 107,700 $ 105,000 $ 294,000 $ 107,700 $ 105,000 Station Operations Transfer to Capital Fund for Project: Amount BG1802 Audio/visual council chamber upgra 30,000 77 City of Seal Beach FY 2017·2018 DEPARTMENT: Finance Account Code: 050·019 FUND: 050·Seal Beach Cable 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 050-019-44000 $ 34,884 $ 75,000 $ 75,000 $ 75,000 Special Expense-SBTV 050-019-44001 41,892 Transfer Out -CIP 050-019-47000 115,584 219,000 32,700 30 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 192,360 $ 294,000 $ 107,700 $ 105,000 TOTAL EXPENDITURES $ 192,360 $ 294,000 $ 107,700 $ 105,000 FUND BALANCE ANALYSIS 2016·2017 2017·2018 2015·2016 Amended 2016·2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 397,064 $ 323,589 $ 323,589 $ 307,889 Revenues 118,885 92,000 92,000 92,000 Expenditures (192,360) (294,000) (107,700) (105,000) Ending Fund Balance $ 323,589 $ 121,589 $ 307,889 $ 294,889 78 THIS PAGE INTENTIONALLY LEFT BLANK 79 City of Sea l 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. P rimary 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 Centerls (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. Cont inue 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 . 80 City of Seal Beach DEPARTMENT: Police FUND: 001 General Fund -EOC 2015-2016 Actual Personnel Services $ 134,781 Maintenance and Operations 13 ,701 TOTAL $ 148,482 ACCOUN T NUMBER EXPLANAT ION 40001 Full-time Salaries 40005 Holiday Pay 40010 Deferred Comp -Cafeteria 40012 PERS Retirement 40014 Medical Insurance 40017 Medicare Insurance 40018 Life and Disability 40020 Uniform Allowance 40021 Annual Education 40400 Train ing and Meetings 40700 EquipmenUMaterials 40800 Special Departmental 44000 Contract Professional 2016-2017 Amended Budget $ 223,400 23 ,000 $ 246,400 Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs FY 2017-2018 Account Code: 001-021 2017-2018 2016-2017 Proposed Estimated Budget $ 199,300 $ 188,200 19 .200 23 ,000 $ 218,500 $ 211.200 California Emergency Services Association, International Assoc . of Emergency Manager, Ocean Carrier Equipment Management Assoc., Red Cross, and Federal Emergency Management Agency EOC enhancements and maintenance , RACES radio equipment, CERT vehicle and trailer expenses and supplies, VIPS event, and miscellaneous Emergency food kits, water, supplies, RACES and CERT uniform, shirts and gear, and information flyers National Night Out, Neighbor for Neighbor, Emergency Prop Expo Health Fair, traffic control equipment and supplies, Community events and public outreach, fingerprinting of new VIPS & CERT members Perpetua Technologies LLC, and Samariteam site subscription 81 City of Seal Beach FY 2017-2018 DEPARTMENT: Police Account Code: 001-021 FUND: 001 General Fund -EOC 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERS9NNEL SERVICES FUll-time Salaries 001-021-40001 $ 72 ,132 $ 133,700 $ 121,600 $ 108,100 Special Pay 001-021-40002 115 Over-Time 001-021-40003 691 1,000 Holiday Pay 001-021-40005 5,426 9,100 6 ,600 7,700 Cell Phone Allowance 001-021-40009 138 900 Deferred Comp -Cafeteria 001-021-40010 12,600 PERS Retirement 001-021-40012 29,472 46,500 44,500 44,700 Medical Insurance 001-021-40014 18,284 19,200 17,000 6,600 Medicare Insurance 001-021-40017 1,265 2,200 1,900 1,900 Life and Disability 001-021-40018 995 1,100 1,100 1,100 Uniform Allowance 001-021-40020 616 1,000 1,000 1,000 Annual Education 001-021-40021 3,000 6,000 4 ,300 4,500 Cafeteria Taxable 001-021-40023 349 Comptime Buy/Payout 001-021-40026 1,200 300 Vacation Buy/Payout 001-021-40027 2,298 2,500 TOTAL PERSONNEL SERVICES $ 134,781 $ 223,400 $ 199,300 $ 188,200 MAINTENANCE AND OPERATIONS Membership and Dues 001-021-40300 $ 110 $ $ $ Training and Meeting 001-021-40400 2,318 4,000 4,000 4,000 Equipment and Materials 001-021-40700 3,426 8,500 7,800 8,500 Special Departmental 001-021-40800 1,042 4,500 3,600 4 ,500 Contract Professional 001-021-44000 6,805 6,000 3,800 6 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 13,701 $ 23,000 $ 19,200 $ 23,000 TOTAL EXPENDITURES $ 148,482 $ 246,400 $ 218,500 $ 211,200 82 THIS PAGE INTENTIONALLY LEFT BLANK 83 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 FY17-18 budget cycle will experience a continuation of these efforts. 84 City of Seal Beach I FY 2017-2018 DEPARTMENT: Police Account Code: 001-022 FUND: 001 General Fund -Field Services 2015-2016 Actual Personnel Services $ 6,375,804 Maintenance and Operations 24,954 TOTAL $ 6,400,758 ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries 40002 Temporary Special Pay 40003 Over-time 40004 Part-time 40005 Holiday Pay 40007 Tuition Reimbursement 40009 Cell Phone Allowance 40010 Deferred Comp -Cafeteria 40012 PERS Retirement 40013 PARS Retirement 40014 Medical Insurance 40015 AFLAC Cafeteria 40017 Medicare Insurance 40018 Life and Disability 40020 Uniform Allowance 40021 Annual Education 40026 Comptime Buy/payout 40027 Vacation Buy/payout 40033 Medical Waiver 40400 Training and meetings 2016-2017 Amended Budget $ 6,486,000 27,000 $ 6,513,000 Employee salaries costs Employee salaries costs Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs $ $ 2017-2018 2016-2017 Proposed Estimated Budget 6,485,700 $ 6,575,100 28,000 45 ,000 6 ,513,700 $ 6,620,100 Non-Post and POST training , FBI , UC Regents , reserve officer training , CA Specialized Training Institute, CA Peace Officers Assoc., CA Narcotic Officers Assoc., peer support program, OCSD, motor training , Command College, traffic, narcotics, hostages, SLI Role of Chief, Amorer, Juvenile Justice, Crisis Communications, CAD/RMS, National Academy and basic officer skill updates 85 City of Seal Beach I FY 2017-2018 DEPARTMENT: Police Account Code: 001-022 FUND: 001 General Fund -Field Services 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001 -022-40001 $ 3,629 ,491 $ 3,823 ,100 $ 3,513 ,500 $ 3,711 ,300 Temporary Special Pay 001-022-40002 23 ,663 17,700 44,700 17 ,700 Over-time 001-022-40003 269 ,635 200,000 510,500 305,000 Part-time 001-022-40004 9,486 12,000 9,200 12,000 Holiday Pay 001-022-40005 212,931 251,400 192,200 258,000 Tuition Reimbursement 001-022-40007 8,028 17,000 8,000 8,000 Cell Phone Allowance 001-022-40009 10 ,576 9,100 10,500 10,000 Deferred Comp -Cafeteria 001-022-40010 62,990 49 ,200 57,000 45,600 Deferred Comp 001-022-40011 6 ,958 7,100 4,800 PERS Retirement 001-022-40012 1,177,595 1,359,200 1,263,100 1,477,200 PARS Retirement 001 -022-40013 114 200 200 200 Medical Insurance 001-022-40014 411,655 440,900 413,500 413,600 AFLAC Cafeteria 001-022-40015 2 ,730 1,900 1,900 1,900 Medicare Insurance 001-022-40017 66 ,835 66 ,700 67,200 66 ,300 Life and Disability 001-022-40018 30 ,959 33 ,500 28,000 32 ,600 Uniform Allowance 001-022-40020 29 ,526 31,300 28,200 30,300 Annual Education 001-022-40021 118,439 107,900 110,000 103,400 Flexible Spending -Cafeteria 001-022-40022 1,250 800 2,500 1,900 Cafeteria -Taxable 001-022-40023 7,054 5,400 3,100 Comptime Buy/Payout 001-022-40026 29,901 21,800 45,000 27,600 Vacation Buy/Payout 001-022-40027 122 ,982 29,800 135,000 30,500 Sick Payout 001-022-40028 143,006 37,600 Medical Waiver 001 -022-40033 22,000 TOTAL PERSONNEL SERVICES $ 6,375,804 $ 6,486,000 $ 6,485 ,700 $ 6 ,575 ,100 MAINTENANCE AND OPERATIONS Memberships and Dues 001-022-40300 $ 800 $ $ $ Training and Meetings 001-022-40400 17 ,638 15,000 17,000 45,000 Training and Meetings -POST 001-022-40402 6 ,516 12 ,000 11,000 TOTAL MAINTENANCE AND OPERATIONS $ 24,954 $ 27,000 $ 28,000 $ 45,000 TOTAL EXPENDITURES $ 6,400,758 $ 6,513,000 $ 6,513,700 $ 6,620,100 86 City of Seal Beach FY 2017-2018 DEPARTMENT: Police Account Code: 001-023 FUND: 001 General Fund -Support Services 2015-2016 Actual Personnel Services $ 975,145 Ma intenance and Operations 762 ,903 Capital Outlay 1,552 TOTAL $ 1,739,600 ACCOUNT NUMBER EXPLANATI O N 40001 FUll-time Salaries 40003 Over-time 40004 Part-time 40007 Tuition Reimbursement 40009 Cell Phone Allowance 40010 Deferred Comp -Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40013 PARS Retirement 40014 Medical Insurance 40015 AFLAC Cafeteria 40017 Medicare Insurance 40018 Life and Disability 40020 Uniform Allowance 40022 Flexible Spending -Cafeteria 40023 Cafeteria Taxable 40026 Comptime Buy/payout 40027 Vacation Buy/Payout 40033 Medical Waiver 40100 Office Supplies 40300 Memberships and Dues 40400 Training and Meetings 40402 Training and Meetings -POST 40600 Automotive Expense 40700 Equipment/materials 2016-2017 Amended Budget $ 708 ,400 $ 816,000 7,500 $ 1,531,900 $ Employee salaries costs Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Office Supplies and postage 2017-2018 2016-2017 Proposed Estimated Budget 729,000 $ 780,600 794,000 541 ,800 6 ,500 7,500 1,529,500 $ 1,329 ,900 CPOA, CPCA, OCTMA, SCCIA, CHIA, CATO, Sungard, CNOA, IACP CCUG, FBI -NAA, IAPE , CLEARS , CAPE, IAEM , CA Peer Support Assoc and CA Emergency Serv Assoc., Non-POST property and evidence, records , notary, office training , computer training, court, and time management POST reimburseable training Car washes, detailing, and miscellaneous vehicle expense. Taser, license plate reader, flares , rader gun, radio and lithium batteries, audio recorders and supplies , small computer peripherals, medical medical supplies, latex gloves , and kitchen supplies 87 40800 Special Departmental 40804 Vehicles Leasing 41000 Telephone 41010 Gas 41020 Electricity 42000 Rentaillease Equip 44000 Contract Professional 45000 Intergovernmental 48010 Furniture and Fixtures Ammunition, uniforms, badges, boots , equipment, property supplies, property supplies, print jobs, forms , volunteer expenses, drug testing kits, equipment repairs, body armor, riot helmets, intoximeter supplies and repair, and PD massage fingerprinting Car rental Telephone, T-1 line, and. OC Elite Gas Electricity Code 5 group, Direct TV, CLEAR, Pitney Bowes, De Lage Landen, and C3 Office Solutions DUI blood and breath tests , fingerprinting, Phoenix, sexual assault, examinations, employment physical, background investigation and polygraph, transcription, biohazard , Safeshred, Corodata, TCn, thermal property freezer maintenance , and Copware West Covina Systems Group, County Prosecution Assessment fees, radio and MDC repairs, range fees, mobile command post, OCSD Communication 800MHz, AFIS shared cost, and OCATS Furnitures and fixtures 88 City of Seal Beach FY 2017-2018 DEPARTMENT: Police Account Code: 001-023 FUND: 001 General Fund -Support Services 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-023-40001 $ 638,337 $ 456,000 $ 456,000 $ 485 ,800 Over-time 001-023-40003 3 ,987 13,000 10,000 13 ,000 Part-time 001-023-40004 107,014 61,800 87,300 87 ,100 Tuition Reimbursement 001-023-40007 542 6,000 4,000 3 ,000 Cell Phone Allowance 001-023-40009 900 900 900 900 Deferred Comp -Cafeteria 001-023-40010 11,900 10,100 13,000 11,000 Deferred Compensation 001-023-40011 9 ,149 7,500 8,200 7,800 PERS Retirement 001-023-40012 93 ,839 67,800 67,800 80,500 PARS Retirement 001-023-40013 1,377 800 1,100 1,100 Medical Insurance 001 -023-40014 78 ,042 62,900 60,000 60,600 AFLAC Cafeteria 001-023-40015 1 ,389 1,500 1,700 2,400 Medicare Insurance 001-023-40017 10,229 8 ,100 8 ,100 9 ,000 Life and Disability 001-023-40018 7 ,915 5 ,500 5 ,500 5 ,700 Uniform Pay 001-023-40020 5,460 3,100 3 ,100 3 ,100 Flexible Spending -Cafeteria 001-023-40022 283 300 1,300 2,000 Cafeteria Taxable 001-023-40023 1,018 100 100 Comptime Buy/Payout 001-023-40026 2 ,823 1,900 900 600 Vacation Buy/Payout 001-023-40027 1,200 6,800 Unemployment 001-023-40030 941 Medical Waiver 001-023-40033 100 TOTAL PERSONNEL SERVICES $ 975,145 $ 708,400 $ 729,000 $ 780,600 MAINTENANCE AND OPERATIONS Office Supplies 001-023-40100 $ 12,217 $ 15 ,000 $ 15,000 $ 15,000 Memberships and Dues 001-023-40300 3,205 4 ,800 4 ,200 4,800 Training and Meetings 001-023-40400 5,020 4 ,000 4 ,000 4 ,000 Training and Meetings -POST 001-023-40402 320 1,000 300 1,000 Automotive Expense 001-023-40600 9,689 6,000 6,000 6,000 Equipment/Materials 001-023-40700 54 ,025 52,500 52 ,500 74,000 Special Departmental 001-023-40800 47 ,176 56,600 53,000 47,700 Vehicles Leasing 001-023-40804 1,000 200 1,000 Telephone 001-023-41 000 47,362 62,000 54,000 55,000 Gas 001-023-41010 2,185 3,400 2,800 2 ,800 Electricity 001-023-41020 59 ,886 58 ,000 58,000 58,000 Rental/Lease Equip 001 -023-42000 25,896 26,000 27,000 29 ,700 Contract Professional 001-023-44000 157,960 151 ,300 152,000 58,700 Intergovernmental 001-023-45000 337 ,962 374.400 365,000 184,100 TOTAL MAINTENANCE AND OPERATIONS $ 762 ,903 $ 816 ,000 $ 794,000 $ 541 ,800 CAPITAL OUTLAY Furniture and Fixtures 001-023-48010 $ 1,552 $ 7,500 $ 6,500 $ 7 ,500 TOTAL CAPITAL OUTLAY $ 1,552 $ 7,500 $ 6 ,500 $ 7,500 TOTAL EXPENDITURES $ 1,739,600 $ 1,531,900 $ 1,529,500 $ 1,329,900 89 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. 90 City of Seal Beach I FY 2017-2018 DEPARTMENT: Police Account Code: 001-024 FUND: 001 General Fund -Detention Facility 2015-2016 Actual Personnel Services $ 701,488 Maintenance and Operations 65,173 TOTAL $ 766,661 ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries 40002 Temporary Special Pay 40003 Over-time 40005 Holiday Pay 40007 Tuition Reimbursement 40009 Cell Phone Allowance 40010 Deferred Comp -Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40014 Medical Insurance 40017 Medicare Insurance 40018 Life and Disability 40020 Uniform Allowance 40021 Annual Education 40026 Comptime Buy/payout 40027 Vacation Buy/payout 40033 Medical Waiver 40100 Office Supplies 40200 Public/Legal Notices 40300 Memberships and Dues 40400 Training and Meetings 40700 Equipment/Materials 40800 Special Departmental 41000 Telephone 44000 Contract Professional 2016-2017 Amended Budget $ 799,700 87 ,800 $ 887,500 Employee salaries costs Employee salaries costs Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Office Supplies Recruitment advertisements $ $ 2017-2018 2016-2017 Proposed Estimated Budget 791,600 $ 816,600 77 ,700 77,800 869,300 $ 894,400 Newport Harbor Bar Assoc., CA Jail Programs Assoc., American Correctional Assoc., LA County Bar Assoc., and Riverside County Bar Assoc. STC, Federal, State, and miscellaneous Plumbing, fixtures, lighting, replacement cameras, cleaning materials, and polishing equipment Uniforms, badges, and STC Core course uniform/materials Telephone services Contract physician, nurse, and meal vendor; general maintenance contractual services; and GPS work furlough inmate services. 91 City of Seal Beach FY 2017-2018 DEPARTMENT: Police Account Code: 001-024 FUND: 001 General Fund -Detention Facility 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-024-40ciO 1 $ 456,232 $ 503,000 $ 503,000 $ 512 ,300 Temporary Special Pay 001-024-40002 163 500 100 500 Over-time 001-024-40003 27 ,298 33,000 30,100 33 ,000 Holiday Police -Detention Center 001-024-40005 9,653 10,200 8,500 9,400 Tuition Reimbursement 001-024-40007 6,357 5,000 4,200 4,200 Cell Allowance 001-024-40009 225 800 800 800 Deferred Comp -Cafeteria 001-024-40010 6,074 12,300 3,000 5,500 Deferred Compensation 001-024-40011 3,069 3,600 3,600 3 ,700 PERS Retirement 001-024-40012 95,415 109,100 109,100 115,700 Medical Insurance 001-024-40014 65,520 80,300 80,000 99,400 Medicare Insurance 001-024-40017 7,571 8,600 8,400 8,400 Life and Disability 001-024-40018 4 ,902 5,900 4,700 5,500 Uniform Pay 001-024-40020 4,880 5,600 5,600 5 ,600 Annual Education -POST 001-024-40021 5,520 5,500 5,500 5,500 Flexible Spending -Cafeteria 001-024-40022 1,700 600 Comptime Buy/Payout 001-024-40026 8,229 10,600 20,000 3,200 Vacation Buy/Payout 001-024-40027 380 4,000 5,000 800 Medical Waiver 001-024-40033 2,500 TOTAL PERSONNEL SERVICES $ 701,488 $ 799,700 $ 791,600 $ 816,600 MAINTENANCE AND OPERATIONS Office Supplies 001-024-40100 $ $ 800 $ $ 800 Public/Legal Notices 001 -024-40200 3,558 500 500 500 Memberships and Dues 001-024-40300 1,500 500 1,500 Training and Meeting 001-024-40400 3,114 6,000 5,800 6,000 EquipmenUMaterials 001-024-40700 8,260 10 ,000 7,800 7 ,000 SpeCial/Departmental 001-024-40800 779 3,200 2,400 3,200 Telephone 001-024-41000 3,909 800 8,700 800 Contract Prof Svcs 001-024-44000 45,553 65 ,000 52 ,000 58 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 65,173 $ 87,800 $ 77,700 $ 77,800 TOTAL EXPENDITURES $ 766,661 $ 887 ,500 $ 869,300 $ 894,400 92 City of Seal Beach FY 2017-2018 DEPARTMENT: Police Account Code: 001-025 FUND: 001 General Fund -Parking Enforcement 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Personnel Services $ $ 337,500 $ 295,800 $ 341,500 TOTAL $ $ 337,500 $ 295,800 $ 691,000 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 40033 Medical Waiver Employee benefits costs 40100 Office Supplies Office supplies and parking permits (NAFCO) 40200 Public/Legal Notices Recruitment and parking permit advertisement 40300 Memberships and Dues Cal Public Parking Assoc. and National Parking Assoc. 40400 Training and Meetings CPPA conference and NPA conference 40700 Equipment/Materials Citations form, cameras, and enforcement tools 40800 Special Departmental Uniforms, badges and parking meter repair 44000 Contract Professional Dataticket, Kusunoki, and POM 45000 Intergovernmental Orange County citation processing 93 City of Seal Beach FY 2017-2018 DEPARTMENT: Police Account Code: 001-025 FUND: 001 General Fund -Parking Enforcement 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES FUll-time 'Salaries 001-025-40001 $ $ 208,500 $ 208,500 $ 216,600 Over-time 001-025-40003 6,000 Part-Time 001-025-40004 48,600 9,900 46,000 Deferred Comp -Cafeteria 001-025-40010 3,200 400 1,100 Deferred Compensation 001-025-40011 2,000 2,000 2,100 PERS Retirement 001-025-40012 36,600 36,600 43,200 PARS Retirement 001-025-40013 600 100 600 Medical Insurance 001-025-40014 20,500 19,700 18,900 Medicare Insurance 001-025-40017 4,000 2,800 4,000 Life and Disability 001-025-40018 2,500 2,200 2,500 Uniform Pay 001-025-40020 2,300 2,300 2,300 Comptime Buy/Payout 001-025-40026 4,600 5,300 Vacation Buy/Payout 001-025-40027 4,100 Medical Waiver 001-025-40033 4,200 TOTAL PERSONNEL SERVICES $ $ 337,500 $ 295,800 $ 341,500 MAINTENANCE AND OPERATIONS Office Supplies 001-025-40100 $ $ $ $ 17,000 Public/Legal Notices 001-025-40200 900 Memberships and Dues 001-025-40300 1,500 Training and Meeting 001-025-40400 3,500 EquipmenUMaterials 001-025-40700 7,300 Special/Departmental 001-025-40800 5,800 Contract Prof Svcs 001-025-44000 78,500 Intergovernmental 001-025-45000 235,000 TOTAL MAINTENANCE AND OPERATIONS $ $ $ $ 349,500 TOTAL EXPENDITURES $ $ 337,500 $ 295,800 $ 691,000 94 THIS PAGE INTENTIONALLY LEFT BLANK 95 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. 96 City of Seal Beach DEPARTMENT: City Manager FUND: 001 General Fund -Fire Services 2015-2016 Actual Personnel Services $ 112,437 Maintenance and Operations 4,781,416 TOTAL $ 4,893,853 ACCOUNT NUMBER EXPLANATION PERS Retirement 40012 44000 Contract Professional Svcs FY 2017-2018 Account Code: 001-026 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 135,500 $ 135,500 $ 278,600 4,918,300 4,918,300 5,199,200 $ 5,053,800 $ 5,053,800 $ 5,477,800 Retiree costs Orange County Fire Authority (OCFA) 97 City of Seal Beach FY 2017·2018 DEPARTMENT: City Manager Account Code: 001·026 FUND: 001 General Fund· Fire Services 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES PERS Retirement 001·026-40012 $ 112,437 $ 135,500 $ 135,500 $ 278,600 TOTAL PERSONNEL SERVICES $ 112,437 $ 135,500 $ 135,500 $ 278,600 MAINTENANCE AND OPERATIONS Contract Professional Services 001·026·44000 $ 4,781,416 $ 4,918,300 $ 4,918,300 $ 5,199,200 TOTAL MAINTENANCE AND OPERATIONS $ 4,781,416 $ 4,918,300 $ 4,918,300 $ 5,199,200 TOTAL EXPENDITURES $ 4,893,853 $ 5 ,053,800 $ 5,053,800 $ 5,477,800 98 City of Seal Beach DEPARTMENT: Police FUND: 001 General Fund -West Comm JPA Maintenance and Operations TOTAL ACCOU NT NU MBER EXPLAN ATIO N $ $ 2015-2016 Actual 724 ,970 $ 724 ,970 $ 46000 West Comm West Comm JPA FY 2017-2018 Account Code: 001-035 2016-2017 Amended Budget 740.000 $ 740.000 $ 2016-2017 Estimated 2017-2018 Proposed Budget 751 ,000 _$::......-_--.,;7-=8..:...7.~6.::.:00=_ 751,000 $ 787,600 ======== 99 City of Seal Beach FY 2017-2018 DEPARTMENT: Police Account Code: 001-035 FUND: 001 General Fund -West Comm JPA 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS WestComm 001-035-46000 $ 724,970 $ 740 ,000 $ 751,000 $ 787 ,600 TOTAL MAINTENANCE AND OPERATIONS $ 724,970 $ 740,000 $ 751,000 $ 787,600 TOTAL EXPENDITURES $ 724,970 $ 740,000 $ 751,000 $ 787,600 100 THIS PAGE INTENTIONALLY LEFT BLANK 101 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 FY2017 -2018 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. 102 City of Seal Beach FY 2017·2018 DEPARTMENT: Police Account Code: 009-600 FUND: 009 Supplemental Law Enforcement Srvc 2015-2016 Personnel Services $ Maintenance and Operations TOTAL $ ACCOUNT NUMBER EXPLANAT ION 40003 40017 40400 40700 Over-time Medicare Insurance Training and Meetings EquipmenUMaterials Actual 69,612 37,691 107,303 2016-2017 Amended Budget $ 83,700 $ 30,000 $ 113,700 $ Special events-SLEF Grant Employee benefits costs 2016-2017 Estimated 101,500 $ 33,500 135,000 $ Rifle training, SWAT, and special program training 2017-2018 Proposed Budget 86,200 30 ,000 116,200 SWAT, community policing equipment, and frontline equipment 103 City of Seal Beach FY 2017-2018 DEPARTMENT: Police Account Code: 009-600 FUND: 009 Supplemental Law Enforcement Srvc 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Over-time -SLESF Grant 009-600-40003 $ 68 ,569 $ 82 ,500 $ 100,000 $ 85 ,000 Deferred Comp-Cafeteria 009-600-40010 61 Medicare Insurance 009-600-40017 982 1,200 1,500 1,200 TOTAL PERSONNEL SERVICES $ 69 ,612 $ 83,700 $ 101,500 $ 86,200 MAINTENANCE AND OPERATIONS Training and Meetings SLESF Grant 009-600-40400 $ 6 ,812 $ 5,000 $ 9,500 $ 5,000 Equipment/Materials 009-600-40700 30 ,879 25 ,000 24 ,000 25 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 37 ,691 $ 30,000 $ 33 ,500 $ 30 ,000 TOTAL EXPENDITURES $ 107 ,303 $ 113 ,700 $ 135 ,000 $ 116 ,200 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 29,713 $ 54,915 $ 54 ,915 $ 50,515 Revenues 132 ,505 100 ,300 130,600 130 ,500 Expenditures (107,303} (113,700} (135,00 0} (116 ,200 ) Ending Fund Balance $ 54,915 $ 41,515 $ 50,515 $ 64,815 104 THIS PAGE INTENTIONALLY LEFT BLANK 105 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 . 106 City of Seal Beach DEPARTMENT: Police FUND: 010 Inmate Welfare Fund 2014-2015 Maintenance and Operations $ TOTAL $ ACCOUNT NUMBER EXPLANATION 40700 40800 EquipmenUMaterials Special Departmental Actual 4,447 4 ,447 FY 2017·2018 Account Code: 2015-2016 Amended 2015-2016 Budget Estimated $ 15,000 $ 15,000 $ 15,000 $ 15,000 EquipmenUmaterials to benefit inmates Commissary 010-024 2016-2017 Proposed Budget $ 18,000 $ 18,000 107 City of Seal Beach FY 2017-2018 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 EquipmenUMaterials 010-024-40700 $ 1,809 $ 5,000 $ 5 ,000 $ 8 ,000 Special Departmental 010-024-40800 2 ,638 10 ,000 10,000 10 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 4,447 $ 15 ,000 $ 15,000 $ 18 ,000 TOTAL EXPENDITURES $ 4,447 $ 15,000 $ 15,000 $ 18,000 FUND BALANCE ANALYSIS 2015-2016 2016-2017 2014-2015 Amended 2015-2016 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 8,975 $ 14,611 $ 14,611 $ 10 ,611 Revenues 10,083 10,000 11,000 10 ,000 Expenditures (4,447) (15,000) (15,000) (18 ,000) Ending Fund Balance $ 14,611 $ 9 ,611 $ 10,611 $ 2 ,611 108 THIS PAGE INTENTIONALLY LEFT BLANK 109 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 FY2017 -2018 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. 110 City of Seal Beach DEPARTMENT: Police FUND: 011 Asset Forfeiture (State) 2015-2016 Personnel Services $ Maintenance and Operations TOTAL $ ACCOUNT NUMBER EXPLANATION 40700 40800 EquipmenUmaterials Special Departmental Actual FY 2017-2018 Account Code: 011-555 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ $ $ 4,800 4,800 $ 4,800 $ $ 4,800 Frontline equipment Travel and extradition expenses . 111 City of Seal Beach FY 2017-2018 DEPARTMENT: Police Account Code: 011-555 FUND: 011 Asset Forfeiture (State) 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 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 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 6,840 $ 9,071 $ 9,071 $ 9,171 Revenues 2 ,231 100 Expend itu res {4 ,80 0~ {4,8O O2 Ending Fund Balance $ 9 ,071 $ 4,271 $ 9 ,171 $ 4 ,371 112 THIS PAGE INTENTIONALLY LEFT BLANK 113 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 2017-2018 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. 114 City of Seal Beach DEPARTMENT: Police FUND: 013 Asset Forfeiture (Federal) 2015-2016 Actual Personnel Services $ 146,506 Maintenance and Operations TOTAL $ 146,506 ACCOUNT NUMBER EXPLANATION 40001 40005 40012 40013 40014 40017 40018 40020 40021 40022 40400 40700 40800 Full-time Salaries Holiday Pay PERS Retirement PARS Retirement Medical Insurance Medicare Insurance Life and Disability Uniform Allowance Annual Education Flexible Spending Cafeteria Training and Meeting EquipmenUmaterials Special Departmental I FY 2017-2018 2016-2017 Amended Budget $ 132,800 $ 132,800 Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Account Code: 2016-2017 Estimated $ 8,500 $ 8,500 013-111 2017-2018 Proposed Budget $ 159,000 170,500 $ 329,500 CA Narcotics Officer Assoc. conference, drug recognition expert, and school resource officer training Furniture, offices supplies, and equipments Extradition and detention center improvements 115 City of Seal Beach I FY 2017-2018 DEPARTMENT: Police Account Code: 013-111 FUND: 013 Asset Forfeiture (Federal) 2016-2017 2017-2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES FUll-time Salaries 013-111-40001 $ 89,990 $ $ $ 102,900 Temporary Special Pay 013·111-40002 600 Overtime 013-111-40003 2,366 Holiday Pay 013-111-40005 5,970 7,300 PERS Retirement 013·111-40012 27,804 21,300 Medical Insurance 013-111-40014 10,854 19,200 Medicare Insurance 013-111-40017 1,562 1,700 Life and Disability 013-111-40018 1,074 1,100 Uniform Allowance 013-111-40020 1,000 1,000 Annual Education 013-111-40021 381 4,500 Cafeteria -Taxable 013-111-40023 2,077 Comp Time Buy/Payout 013-111-40026 2,828 TOTAL PERSONNEL SERVICES $ 146,506 $ $ $ 159,000 MAINTENANCE AND OPERATIONS Training and Meetings 013-111-40400 $ $ 8,500 $ 8,500 $ 15,500 Equipment and Materials 013-111-40700 122,500 140,000 Special Departmental 013-111-40800 1,800 15,000 TOTAL MAINTENANCE AND OPERATIONS $ $ 132,800 $ 8,500 $ 170,500 TOTAL EXPENDITURES $ 146,506 $ 132,800 $ 8,500 $ 329,500 FUND BALANCE ANALYSIS 2016·2017 2017·2018 2015·2016 Amended 2016·2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ (67,090) $ 1,729 $ 1,729 $ 243,729 Revenues 215,325 150,000 250,500 250,500 Expenditures (146,506} (132 .800) (8,500) (329,500) Ending Fund Balance $ 1,729 $ 18,929 $ 243,729 $ 164,729 116 City of Seal Beach DEPARTMENT: Finance FUND: 027 Pension Obligation Bond 2015-2016 Actual Debt Service $ 1,183,820 TOTAL $ 1,183,820 ACCOUNT NUMBER EXPLANATION 44000 47888 47999 Contract Professional Debt Service Interest Expense 2016-2017 Amended Budget $ 1,221 ,700 $ 1,221 ,700 Trustee fees Priniciple Interest FY 2017-2018 Account Code: 027-022 2017-2018 2016-2017 Proposed Estimated Budget $ 1,222 ,200 $ 1,264,700 $ 1,222 ,200 $ 1 ;264 ,700 117 City of Seal Beach I FY 2017·2018 DEPARTMENT: Finance Account Code: 027-022 FUND: 027 Pension Obligation Bond 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Contract Professional 027-022-44000 $ 8,500 $ 2,500 $ 3,000 $ 3,000 DIS Pmt Safety -Principal 027-022-47888 950,000 1,055,000 1,055,000 1,160,000 Interest Payment -Safety 027-022-47999 225,320 164,200 164,200 101 ,700 TOTAL DEBT SERVICE $ 1,183,820 $ 1,221,700 $ 1,222,200 $ 1,264,700 TOTAL EXPENDITURES $ 1,183,820 $ 1,221,700 $ 1,222,200 $ 1,264,700 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 95,807 $ 96,328 $ 96,328 $ 96,328 Revenues 1,184,341 1,221,700 1,222,200 1,264,700 Expenditures ~1, 183,820) (1,221,7OO l (1,222,2OO l (1,264,700) Ending Fund Balance $ 96 ,328 $ 96,328 $ 96,328 $ 96,328 118 City of Seal Beach DEPARTMENT: Finance FUND: 028 Fire Station Bond 2015-2016 Actual Debt Service $ 552,999 TOTAL $ 552,999 ACCOUNT NUMBER EXPLANATION 44000 Contract Professional 47888 Debt Service 47999 Interest Expense 2016-2017 Amended Budget $ $ Trustee fees Priniciple Interest 535,000 535,000 IFY 2015-2016 Account Code: 028-026 2017-2018 2016-2017 Proposed Estimated Budget $ 538,000 $ 522,300 $ 538,000 $ 522,300 119 City of Seal Beach FY 2017-2018 DEPARTMENT: Finance Account Code: 028·026 FUND: 028 Fire Station Bond 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE . Contract Professional 028-026-44000 $ 2,500 $ $ 3,000 $ 3,000 Debt Service Pmt -Principal 028-026-47888 420,000 420,000 420,000 420,000 Interest Payment 028-026-47999 130,499 115,000 115,000 99,300 TOTAL DEBT SERVICE $ 552,999 $ 535,000 $ 538,000 $ 522,300 TOTAL EXPENDITURES $ 552,999 $ 535,000 $ 538,000 $ 522,300 FUND BALANCE ANALYSIS 2016·2017 2017·2018 2015·2016 Amended 2016·2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 626,555 $ 626,784 $ 626,784 $ 623,784 Revenues 553,228 535,000 535,000 522,300 Expenditures (552 ,999) {535,000) ~538.000l !522,300} Ending Fund Balance $ 626,784 $ 626,784 $ 623,784 $ 623,784 120 THIS PAGE INTENTIONALLY LEFT BLANK 121 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). 122 City of Seal Beach DEPARTMENT: Police FUND: 075 Police Grants 2015-2016 Personnel Services $ Maintenance and Operations TOTAL $ ACCOUNT NUMBER EXPLANATION 40003 40017 40400 40700 Over-time Medicare Insurance Training and meeting EquipmenUMaterials Actual 61,842 10,418 72,260 FY 2017-2018 Account Code: 2016-2017 Amended 2016-2017 Budget Estimated $ 121,700 $ 28,100 57,300 8,000 $ 179,000 $ 36,100 Employee salaries costs Employee benefits costs Training for Homeland Security 075 $ $ 2017-2018 Proposed Budget 96,400 23 ,000 119,400 Half of cost of body armor supplemented by matching funds limited and restricted by "The Bureau of Justice Assistance" (BJA) 123 City of Seal Beach FY 2017-2018 DEPARTMENT: Police Account Code: 075 FUND: 075 Police Grants 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Over-time 075-460-40003 $ 37,457 $ $ $ Medicare Insurance 075-460-40017 554 Over-time -OTS 075-472-40003 23,492 120,000 27,700 95,000 Medicare Insurance 075-472-40017 339 1,700 400 1,400 TOTAL PERSONNEL SERVICES $ 61,842 $ 121 ,700 $ 28,100 $ 96,400 MAINTENANCE AND OPERATIONS Equipment/Materials 075-442-40700 $ 3,956 $ 5,000 $ 4,000 $ 5,000 Equipment & Materials 075-466-40700 34,000 Equipment and Materials 075-472-40700 6,462 18,300 4,000 18,000 TOTAL MAINTENANCE AND OPERATIONS $ 10,418 $ 57,300 $ 8,000 $ 23,000 TOTAL EXPENDITURES $ 72,260 $ 179,000 $ 36,100 $ 119,400 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ (55,327) $ (35,832) $ (35,832) $ (27,432) Revenues 91,755 10,000 44,500 149,700 Expenditures (72,260) (179,000) (36,100) (119,400) Ending Fund Balance $ (35,832) $ (204,832) $ (27,432) $ 2,868 124 THIS PAGE INTENTIONALLY LEFT BLANK 125 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 Activitv Report Fiscal Year Number of Planning Commission and Land Use Cases 2013-2014 33 cases 2014-2015 30 cases 2015-2016 39 cases 2016-2017 44 cases Objectives • Manage the preparation of a Local Coastal Plan through public outreach efforts and consultation with the Coastal Commission. • Continue to cultivate a working relationship with Coastal Commission Staff. • Coordinate joint efforts to develop a Joint Land Use Study with Naval Weapons Station Seal Beach to assess impacts from the installation 's mission , primarily its impacts on East Beach. 126 City of Seal Beach DEPARTMENT: FUND: Personnel Services Community Development 001 General Fund -Planning 2015-2016 Actual $ 345,628 Maintenance and Operations 84,324 TOTAL $ 429,952 ACCOUNT NUMBER EXPLANATION 40001 40004 40010 40011 40012 40013 40014 40017 40018 40019 40032 40100 40200 40300 40400 44000 Full-time Salaries Part-time Deferred Comp -Cafeteria Deferred Compensation PERS Retirement PARS Retirement Medical Insurance Medicare Insurance Life and Disability FICA Health and Wellness Program Office Supplies Public/Legal Notices Memberships and Dues Training and Meetings Contract Professional Svcs 2016-2017 Amended Budget $ 290,000 116,500 $ 406,500 Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Office Supplies Public hearing notices I FY 2017-2018 Account Code: 001-030 2017-2018 2016-2017 Proposed Estimated Budget $ 300,500 $ 326,400 87 ,100 116,100 $ 387,600 $ 442,500 American Planning Assoc. and Planning Director Assoc. Planning Director Assoc. workshop, SCAG regiongal conference, and League Academy for Commissioners Local Coastal Planning consultant, Community Development Block and miscellaneous 127 City of Seal Beach FY 2017-2018 DEPARTMENT: Community Development Account Code: 001-030 FUND: 001 General Fund -Planning 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-030-40001 $ 248,551 $ 205,500 $ 213,200 $ 225,600 Part-time 001-030-40004 3,026 7,200 4,700 7,200 Cell Phone Allowance 001-030-40009 351 Deferred Comp -Cafeteria 001-030-40010 1,989 1,100 1,500 1,500 Deferred Comp 001-030-40011 6,729 5,200 5,000 5,700 PERS Retirement 001-030-40012 41,460 35,700 36,000 44,500 PARS Retirement 001-030-40013 16 100 100 100 Medical Insurance 001-030-40014 34,419 29,500 28,700 34,700 Medicare Insurance 001-030-40017 3,749 3,200 2,800 3,500 Life and Disability 001-030-40018 2,416 2,200 2,000 2,400 FICA 001-030-40019 97 300 100 300 Vacation Buy/Payout 001-030-40027 2,825 5,100 Sick Payout 001-030-40028 1,300 Health & Wellness Program 001-030-40032 900 TOTAL PERSONNEL SERVICES $ 345,628 $ 290,000 $ 300,500 $ 326,400 MAINTENANCE AND OPERATIONS Office Supplies 001-030-40100 $ 1,939 $ 2,000 $ 1,600 $ 2,000 Public/Legal Notices 001-030-40200 2,090 5,300 4,000 4,000 Memberships and Dues 001-030-40300 610 1,600 1,500 2,100 Training and Meetings 001-030-40400 2,235 2,600 3,000 Contract Professional 001-030-44000 77,450 105,000 80 ,000 105,000 TOTAL MAINTENANCE AND OPERATIONS $ 84 ,324 $ 116,500 $ 87 ,100 $ 116,100 TOTAL EXPENDITURES $ 429 ,952 $ 406,500 $ 387,600 $ 442,500 128 THIS PAGE INTENTIONALLY LEFT BLANK 129 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 appl icable 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 Number of Building Inspections Completed 2013-2014 230 3700 2014-2015 276 3800 2015-2016 335 4435 2016-2017 339 4749 Fiscal Year Number of Code Enforcement Cases 2014-2015 30 Active and 62 Closed 2015-2016 55-15 Active and 40 Closed 2016-2017 75-40 Active and 35 Closed Objectives • Continue to provide plan check services and offer limited in-house plan check service for additional expedited service. • Continue a code enforcement compliance policy that responds to complaints. • Remain current on changes within the Building industry and maintain required certifications and licenses for Building Division staff. 130 City of Seal Beach I FY 2017-2018 DEPARTMENT: Community Development Account Code: 001-031 FUND: 001 General Fund -Building and Neighborhood Services 2015-2016 Actual Personnel Services $ 276,336 Maintenance and Operations 170,124 TOTAL $ 446,460 ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries 40010 Deferred Comp -Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40014 Medical Insurance 40017 Medicare Insurance 40018 Life and Disability 40022 Flexible Spending Cafeteria 40027 Vacation Buy/payout 40100 Office Supplies 40200 Public/Legal Notices 40300 Membership 40400 Training and meetings 40700 Equipment/materials 44000 Contract Professional Svcs 2016-2017 Amended Budget $ 482,600 25,100 $ 507,700 Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Office supplies Public/Legal notices $ $ 2017-2018 2016-2017 Proposed Estimated Budget 412,600 $ 569,000 129,200 25 ,500 541,800 $ 594,500 International Code Council, CA Assoc. of Code Enforcement Officers, and California Building Officials CA Building Officials workshop Uniform, safety shoes, and equipment Charles Abbott , Transtech and code enforcement 131 City of Seal Beach I FY 2017-2018 DEPARTMENT: Community Development Account Code: 001-031 FUND: 001 General Fund -Building and Neighborhood Services 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES . Full-time Salaries 001-031-40001 $ 196,228 $ 367,200 $ 321,100 $ 403,600 Over-time 001-031-40003 1,724 Part-time 001-031-40004 13,305 Cell Phone Allowance 001-031-40009 36 Deferred Comp-Cafeteria 001-031-40010 3,796 4,400 4,200 3,700 Deferred Compensation 001-031-40011 3,571 8,800 4,200 9,500 PERS Retirement 001-031-40012 23,514 58,900 46,300 79,600 PARS Retirement 001-031-40013 173 Medical Insurance 001-031-40014 20,465 33,500 26,200 58,400 Medicare Insurance 001-031-40017 3,258 5,500 3,000 6,100 Life and Disability 001-031-40018 2,237 4,300 2,500 4,600 Flexible Spending -Cafeteria 001-031-40022 600 1,200 Comptime Buy/Payout 001-031-40026 2,370 200 Vacation Buy/Payout 001-031-40027 5,659 3,600 2,300 Sick Payout 001-031-40028 700 TOTAL PERSONNEL SERVICES $ 276,336 $ 482,600 $ 412,600 $ 569,000 MAINTENANCE AND OPERATIONS Office Supplies 001-031-40100 $ 1,971 $ 2,000 $ 2,000 $ 1,800 Public/Legal Notices 001-031-40200 200 200 Memberships and Dues 001-031-40300 215 300 200 600 Training and Meetings 001-031-40400 938 1,300 1.000 1,800 Automotive Materials 001-031-40600 EquipmenVMaterials 001-031-40700 1,300 1,000 1,100 Contract Professional Svcs 001-031-44000 167,000 20,000 125,000 20,000 Contribution to Other Funds 001-031-45000 TOTAL MAINTENANCE AND OPERATIONS $ 170,124 $ 25,100 $ 129,200 $ 25,500 CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES $ 446,460 $ 507,700 $ 541,800 $ 594,500 132 THIS PAGE INTENTIONALLY LEFT BLANK 133 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. 134 City of Seal Beach FY 2017-2018 DEPARTMENT: Community Development Account Code: 072-030 FUND: 072 Community Development Block Grant 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Maintenance and Operations $ 167,350 $ 180,000 $ 180,000 $ 180,000 TOTAL $ 167,350 $ 180,000 $ 180,000 $ 180,000 ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Leisure World restroom rehabilitation program 135 City of Seal Beach I FY 2017-2018 DEPARTMENT: Community Development Account Code: 072-030 FUND: 072 Community Development Block Grant 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget . MAINTENANCE AND OPERATIONS Contract Professional 072-030-44000 $ 167,350 $ 180,000 $ 180,000 $ 180,000 TOTAL MAINTENANCE AND OPERATIONS $ 167,350 $ 180,000 $ 180,000 $ 180,000 TOTAL EXPENDITURES $ 167,350 $ 180,000 $ 180,000 $ 180,000 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ (2,409) $ (2,409) $ (2,409) $ (9) Revenues 167,350 180,000 182,400 180 ,000 Expenditures (167,350) (180,000) (180,000) (180,000) Ending Fund Balance $ (2,409) $ (2,409) $ (9) $ (9) 136 THIS PAGE INTENTIONALLY LEFT BLANK 137 City of Seal Beach Managing Department Head: Director of Public Works Mission Statement To administer planning, programming, budgeting, construction, and maintenance of the City's 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 ManagemenUlnspection -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 , Spectrum , Frontier, 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, ACE , SLC. Objectives To provide professional , technical , and administrative assistance to the public and City Council. 138 City of Seal Beach DEPARTMENT: FUND: Public Works 001·016 Senior Bus 2015·2016 Actual Maintenance and Operations $ 182,582 TOTAL $ 182,582 ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs FY 2017-2018 Account Code: 001·016 2016·2017 2017·2018 Amended 2016·2017 Proposed Budget Estimated Budget $ 180,000 $ 185,000 $ 183,700 $ 180,000 $ 185 ,000 $ 183,700 Keolis Transit 139 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-016 FUND: 001-016 Senior Bus 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 001-016-44000 $ 182,582 $ 180,000 $ 185,000 $ 183,700 TOTAL MAINTENANCE AND OPERATIONS $ 182,582 $ 180,000 $ 185,000 $ 183,700 TOTAL EXPENDITURES $ 182,582 $ 180,000 $ 185,000 $ 183,700 140 City of Seal Beach I FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-042 FUND: 001 General Fund -Administration and Engineering 2015-2016 Actual Personnel Services $ 59,790 Maintenance and Operations 48,549 TOTAL $ 108,339 ACCOUNT NUMBER EXPLANATION 40001 FUll-time Salaries 40004 Part-time 40010 Deferred Comp -Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40013 PARS Retirement 40014 Medical Insurance 40017 Medicare Insurance 40018 Life and Disability 40032 Health & Wellness Program 40100 Office Supplies 40300 Memberships and Dues 40400 Training and Meetings 44000 Contract Professional Svcs 2016-2017 Amended Budget $ 51,800 33,400 $ 85,200 Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs 2016-2017 Estimated $ 59,200 32,600 $ 91,800 Replacing chairs and printing supplies 2017-2018 Proposed Budget $ 59,000 38,000 $ 97,000 APWA, CA Professional Engineer, and City Engineer OC Assoc. APWA, City Engineer OC Assoc., and Public Works Officers Engineering services, Development Engineering Support, AutoCADD software, Grant submittal support, GIS, and Beehive 141 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-042 FUND: 001 General Fund -Administration and Engineering 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget P~RSONNEL SERVICES Full-time Salaries 001-042-40001 $ 42,168 $ 35,900 $ 43,500 $ 41,100 Part-time 001-042-40004 4,266 2,500 1,500 1,500 Cell Phone Allowance 001-042-40009 200 Deferred Comp -Cafeteria 001-042-40010 98 400 500 Deferred Comp 001-042-40011 736 800 1,000 900 PERS Retirement 001-042-40012 5,226 6,200 7,600 8,100 PARS Retirement 001-042-40013 55 100 100 Medical Insurance 001-042-40014 4,282 5,300 4,300 4,900 Medicare Insurance 001-042-40017 611 600 600 600 Life and Disability 001-042-40018 273 400 300 400 Vacation Buy/Payout 001-042-40027 1,332 Sick Payout 001-042-40028 543 Health & Wellness Program 001-042-40032 900 TOTAL PERSONNEL SERVICES $ 59,790 $ 51,800 $ 59,200 $ 59,000 MAINTENANCE AND OPERATIONS Office Supplies 001-042-40100 $ 2,057 $ 1,800 $ 1,500 $ 2,000 Memberships and Dues 001-042-40300 827 1,600 1,600 2,000 Training and Meetings 001-042-40400 1,726 2,000 1,500 2,000 Special Departmental 001-042-40800 (1 ) Telephone Engineer 001-042-41000 242 Rental/Lease Equip Engineer 001-042-42000 119 Contract Professional 001-042-44000 43,579 28,000 28,000 32 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 48,549 $ 33,400 $ 32,600 $ 38,000 TOTAL EXPENDITURES $ 108,339 $ 85,200 $ 91,800 $ 97,000 142 THIS PAGE INTENTIONALLY LEFT BLANK 143 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 Activi t ies 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. Eng ineering -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 and prioritize storm drain 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, cla ims, 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. • 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. 144 City of Seal Beach DEPARTMENT: Public Works FUND: 001 General Fund -Storm Drains 2015-2016 Actual Personnel Services $ 224,840 Maintenance and Operations 150,364 TOTAL $ 375,204 8CCOUNT ~!,,!M8ER EXPLANATION 40001 Full-time Salaries 40003 Over-time 40004 Part-time 40010 Deferred Comp -Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40013 PARS Retirement 40014 Medical Insurance 40015 AFLAC Cafeteria 40017 Medicare Insurance 40018 Life and Disability 40023 Cafeteria Taxable 40400 Training and Meetings 40700 EquipmenUMaterials 41020 Electricity 44000 Contract Professional Svcs 44001 Special Expense -Ironwood 45000 Intergovernmental I FY 2017·2018 Account Code: 2016-2017 Amended Budget $ 277,000 $ 163,500 $ 440,500 $ Employee salaries costs Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Staff trainings and meetings 2016-2017 Estimated 243,800 157,400 401,200 Oil, sand bags, and cleaning solutions Electricity 001-043 2017-2018 Proposed Budget $ 249,600 209,900 $ 459,500 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, and WEPS Westridge Commerical State Water Resources Control Board, NPDES County Orange program, AQMD permit fees, and Coyote Creek watershed monitoring 145 City of Seal Beach I FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-043 FUND: 001 General Fund -Storm Drains 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES FUll-time Salaries 001-043-40001 $ 144 ,584 $ 143,300 $ 127 ,300 $ 128,700 Over-time 001-043-40003 3,881 5,000 9 ,900 5,000 Part-time 001-043-40004 17 ,903 70 ,800 53,300 59,600 Cell Phone Allowance 001-043-40009 166 Deferred Comp -Cafeteria 001-043-40010 1,778 1,700 1,600 1,700 Deferred Compensation 001-043-40011 3,035 2,700 2 ,600 2,200 PERS Retirement 001-043-40012 24,504 24,300 22 ,600 25,400 PARS Retirement 001-043-40013 262 900 600 800 Medical Insurance 001-043-40014 22,215 22,500 20 ,100 21,600 AFLAC Cafeteria 001-043-40015 306 300 300 100 Medicare Insurance 001-043-40017 2 ,285 3,300 3.000 2,900 Life and Disability 001-043-40018 1,677 1,600 1,300 1,300 Cafeteria Taxable 001-043-40023 281 300 300 300 Comptime Buy/Payout 001-043-40026 197 600 Vacation Buy/Payout 001-043-40027 1,086 300 300 Sick Payout 001-043-40028 680 TOTAL PERSONNEL SERVICES $ 224 ,840 $ 277,000 $ 243,800 $ 249 ,600 MAINTENANCE AND OPERATIONS Training and Meetings 001-043-40400 $ 72 $ 1,000 $ 1,000 $ 1,000 EquipmenUMaterials 001-043-40700 3,713 6,000 8,000 6,000 Electricity 001 -043-41 020 13,611 12,500 12,500 14,000 Contract Professional 001-043-44000 107,916 82,900 82,900 126,900 Special Expense -Ironwood 001-043-44001 2 ,804 4 ,000 3,000 3 ,000 Intergovernmental 001-043-45000 22 .248 57 .100 50 ,000 59 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 150 ,364 $ 163 ,500 $ 157,400 $ 209 ,900 TOTAL EXPENDITURES $ 375 ,204 $ 440,500 $ 401,200 $ 459,500 146 THIS PAGE INTENTIONALLY LEFT BLANK 147 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. 148 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-044 FUND: 001 General Fund -Street Maintenance 2015-2016 Actual Personnel Services $ 477,496 Maintenance and Operations 601 ;916 TOTAL $ 1,079,412 ACCOU NT NUMBER EXP LANATION 40001 Full-time Salaries 40003 Over-time 40004 Part-time 40010 Deferred Comp -Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40013 PARS Retirement 40014 Medical Insurance 40015 AFLAC Cafeteria 40017 Medicare Insurance 40018 Life and Disability 40023 Cafeteria -Taxable 40027 Vacation Buy/payout 40300 Membership 40400 Training and meetings 40700 Equipment/Materials 40801 Street Sweeping 41000 Telephone 41020 ElectriCity 44000 Contract Professional Svcs 2016-2017 Amended Budget $ 461,200 233 ,100 $ 694,300 Employee salaries costs Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs $ $ 2017-2018 2016-2017 Proposed Estimated Budget 382,000 $ 387,900 247,100 210 ,100 629 ,100 $ 598,000 American Public Works Assoc. and International Municiple Signal Assoc . California Joint Powers Insurance Authority Asphalt hot/cold mix, graffiti remover gel, flowmix, hand tools, street signs uniform , and boot replacement Street sweeping Cell phones Electricity costs Main Street pavers , concrete repairs , TMC Traffic Engineering , traffic engineering services , Beehive Permitting Software License, pavement management plan, and pavement repairs 149 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-044 FUND: 001 General Fund -Street Maintenance 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES FUll-time Salaries 001-044-40001 $ 313,481 $ 297,300 $ 230,300 $ 258,500 Over-time 001-044-40003 2,196 5,000 18,100 5,000 Part-time 001-044-40004 17,558 40,100 31,000 15,100 Cell Allowance 001-044-40009 291 Deferred Comp -Cafeteria 001-044-40010 3,852 3,100 3,100 3,600 Deferred Compensation 001-044-40011 5 ,653 5,700 4,600 4,700 PERS Retirement 001-044-40012 57,965 51,000 44,300 51,000 PARS Retirement 001-044-40013 218 500 400 200 Medical Insurance 001-044-40014 57,984 48,000 40,200 41,400 AFLAC Cafeteria 001-044-40015 483 300 300 100 Medicare Insurance 001-044-40017 4,434 5,100 3,400 4 ,200 Life and Disability 001 -044-40018 3,907 3,400 2,400 2 ,500 Cafeteria -Taxable 001-044-40023 742 1,100 1,100 1,100 Comptime Buy/Payout 001-044-40026 663 1,400 Vacation Buy/Payout 001-044-40027 5,212 600 1,400 500 Sick Payout 001-044-40028 2,857 TOTAL PERSONNEL SERVICES $ 477,496 $ 461,200 $ 382,000 $ 387,900 MAINTENANCE AND OPERATIONS Office Supplies 001-044-40100 $ 67 $ $ $ Membership 001-044-40300 85 500 700 500 Training and Meetings 001-044-40400 179 1,500 1,500 1,500 Equipment/Materials 001-044-40700 21,979 31,200 31,000 31 ,200 Special Departmental 001-044-40800 112 ,309 Street Sweeping 001-044-40801 105,624 115 ,000 115,000 86 ,200 Telephone 001-044-41000 500 1,900 1,900 1 ,700 Electricity 001-044-41020 19,577 17,000 17,000 20 ,000 Contract Professional 001-044-44000 341,596 66,000 80,000 69 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 601,916 $ 233,100 $ 247,100 $ 210,100 TOTAL EXPENDITURES $ 1,079,412 $ 694,300 $ 629,100 $ 598,000 150 THIS PAGE INTENTIONALLY LEFT BLANK 151 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. 152 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-050 FUND: 001 General Fund -Vehicle Maintenance 2015-2016 Actual Personnel Services $ 104,917 Maintenance and Operations 250,292 TOTAL $ 355,209 ACCOUNT NUMBER EXPLANATION 40001 40004 40010 40011 40012 40013 40014 40017 40018 40300 40400 40700 40800 44000 FUll-time Salaries Part-time Deferred Comp -Cafeteria Deferred Compensation PERS Retirement PARS Retirement Medical Insurance Medicare Insurance Life and Disability Memberships and Dues Training and Meetings EquipmenUMaterials Special Departmental Contract Professional Svcs 2016-2017 Amended Budget $ 112,600 276,000 $ 388,600 Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs $ $ 2017-2018 2016-2017 Proposed Estimated Budget 98,500 $ 104,700 260,500 266,800 359,000 $ 371,500 Municipal Equipment Maintenance Association, and ICMA SAE Auto parts, uniforms, and boot replacement Fuels Vehicle epairs, Fleet Management Software License Cost, and Mitchell On-Demand repair 153 City of Seal Beach I FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-050 FUND: 001 General Fund -Vehicle Maintenance 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-050-40001 $ 53,253 $ 63,100 $ 52 ,700 $ 57,200 Part-time 001-050-40004 27,545 22,900 23 ,600 22,900 Cell Phone Allowance 001-050-40009 22 Deferred Comp-Cafeteria 001-050-40010 522 700 400 200 Deferred Compensation 001-050-40011 824 1,100 800 1,000 PERS Retirement 001-050-40012 9,082 10,300 9,300 11,300 PARS Retirement 001-050-40013 360 300 300 300 Medical Insurance 001-050-40014 9,660 12,200 9,900 10,000 Medicare Insurance 001-050-40017 1,221 1,300 800 1,200 Life and Disability 001-050-40018 662 700 600 600 Vacation Buy/Payout 001-050-40027 1,086 100 Sick Payout 001-050-40028 680 TOTAL PERSONNEL SERVICES $ 104,917 $ 112,600 $ 98 ,500 $ 104,700 MAINTENANCE AND OPERATIONS Memberships and Dues 001-050-40300 $ 275 $ 500 $ 500 $ 500 Training and Meetings 001-050-40400 1,000 1,000 1,000 Equipment/Materials 001-050-40700 50,454 55,800 55,000 56,000 Special Departmental 001-050-40800 172,630 174,400 160,000 165,000 Contract Professional SVC5 001-050-44000 26,933 44,300 44 ,000 44,300 TOTAL MAINTENANCE AND OPERATIONS $ 250,292 $ 276,000 $ 260,500 $ 266,800 TOTAL EXPENDITURES $ 355,209 $ 388,600 $ 359,000 $ 371,500 154 THIS PAGE INTENTIONALLY LEFT BLANK 155 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. 156 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-051 FUND: 001-General Fund -Refuse 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Maintenance and Operations $ 1,071,333 $ 1,150,000 $ 1,150,000 $ 1,150,000 TOTAL $ 1,071,333 $ 1,150,000 $ 1,150,000 $ 1,150,000 ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Refuse Contract 157 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-051 FUND: 001-General Fund -Refuse 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional Refuse 001-051-44000 $ 1,071,333 $ 1,150,000 $ 1,150,000 $ 1,150,000 TOTAL MAINTENANCE AND OPERATIONS $ 1 ,071,333 $ 1,150,000 $ 1,150,000 $ 1,150 ,000 TOTAL EXPENDITURES $ 1,071,333 $ 1,150,000 $ 1,150,000 $ 1,150,000 158 THIS PAGE INTENTIONALLY LEFT BLANK 159 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 • 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. 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. 160 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-052 FUND: 001 General Fund -Building Maintenance 2015-2016 Actual Personnel Services $ 75,496 Maintenance and Operations 405,547 Debt Service 169,741 TOTAL $ 650,784 ACCOUNT NUMBER EXPLANATION 40001 40003 40010 40011 40012 40014 40017 40018 40027 40030 40700 41000 41010 41020 44000 47888 47999 Full-time Salaries Over-time Deferred Comp -Cafeteria Deferred Compensation PERS Retirement Medical Insurance Medicare Insurance Life and Disability Vacation Buy/payout Unemployment Equipment/Materials Telephone Gas Electricity Contract Professional Svcs Principal Payments Interest Payments 2016-2017 Amended Budget $ 143,400 249,400 169,800 $ 562,600 Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs 2016-2017 Estimated $ 112,200 300,800 179,300 $ 592,300 Building maintenance and repairs Telephone Gas Electricity 2017-2018 Proposed Budget $ 112,000 311,700 91,900 $ 515,600 HVAC maintenance, pest control, elevator maintenance, janitorial contract, termite control, fire extinguisher maintenance, electrical repairs, building roof repairs, and AQMD permit fees Debt service principal -City National Bank Interest payments -City National Bank 161 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 001-052 FUND: 001 General Fund -Building Maintenance 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 001-052-40001 $ 55 ,691 $ 104,700 $ 76,700 $ 79 ,800 Over-time 001-052-40003 412 200 4,100 200 Cell Phone Allowance 001-052-40009 35 Deferred Comp -Cafeteria 001-052-40010 1,095 1,300 1,500 600 Deferred Compensation 001-052-40011 1,019 2,100 1,600 1,600 PERS Retirement 001-052-40012 8,692 16,800 14,100 14 ,500 Medical Insurance 001-052-40014 5,129 15 ,000 11 ,300 12 ,800 AFLAC Cafeteria 001-052-40015 30 100 100 Medicare Insurance 001 -052-40017 675 1,600 900 1,200 Life and Disability 001-052-40018 494 1,400 800 800 Comptime Buy/Payout 001-052-40026 99 300 Vacation Buy/Payout 001-052-40027 1,445 200 800 500 Sick Payout 001-052-40028 680 TOTAL PERSONNEL SERVICES $ 75,496 $ 143,400 $ 112,200 $ 112,000 MAINTENANCE AND OPERATIONS EquipmenUMaterials 001-052-40700 $ 16 ,902 $ 20,000 $ 20,000 $ 20 ,000 Telephone 001-052-41000 28 ,516 23,900 29,000 28,000 Gas 001-052-41010 5,194 5,000 4,800 5,200 Electricity 001 -052-41020 51,071 50,000 50,000 52 ,000 Contract Professional Svcs 001 -052-44000 291 ,240 150,500 197,000 206,500 Intergovernmental 001-052-45000 12 ,624 TOTAL MAINTENANCE AND OPERATIONS $ 405 ,547 $ 249,400 $ 300 ,800 $ 311 ,700 DEBT SERVICE PAYMENT Debt Service -Principal 001-052-47888 $ 120,150 $ 124,300 $ 152,000 $ 69,600 Interest Payments 001-052-47999 49,591 45,500 27,300 22,300 TOTAL DEBT SERVICE PAYMENT $ 169,741 $ 169 ,800 $ 179,300 $ 91 ,900 TOTAL EXPENDITURES $ 650 ,784 $ 562 ,600 $ 592,300 $ 515 ,600 162 THIS PAGE INTENTIONALLY LEFT BLANK 163 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. 164 City of Seal Beach I FY 2017-2018 DEPARTMENT: Public Works Account Code: 012-700 FUND: 012 Air Quality Improvement 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Maintenance and Operations $ 30,888 $ 30,000 $ 37,800 $ 30,600 TOTAL $ 30,888 $ 30,000 $ 37,800 $ 30,600 ACCOUNT NUMBER EXPLANATION 44000 Contract Professional Svcs Senior transportation program and SCE bike path 165 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 012-700 FUND: 012 Air Quality Improvement 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Prof Svcs 012-700-44000 $ 30,888 $ 30,000 $ 37,800 $ 30,600 TOTAL MAINTENANCE AND OPERATIONS $ 30,888 $ 30,000 $ 37,800 $ 30,600 TOTAL EXPENDITURES $ 30 ,888 $ 30,000 $ 37,800 $ 30,600 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 8,012 $ 8,446 $ 8,446 $ 646 Revenues 31,321 30,000 30,000 30,000 Expenditures (30,888) (30,000) (37,800) (30,600) Ending Fund Balance $ 8,446 $ 8,446 $ 646 $ 46 166 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 016-800 FUND: 016 Park Improvement 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Maintenance and Operations $ 59,043 $ $ $ TOTAL $ 59,043 $ $ $ 167 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 016-800 FUND : 016 Park Improvement 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 016-800-44000 $ 8,600 $ $ $ Transfer Out 016-800-47000 50,443 TOTAL MAINTENANCE AND OPERATIONS $ 59,043 $ $ $ TOTAL EXPENDITURES $ 59,043 $ $ $ FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 48,441 $ $ $ 10,000 Revenues 10,602 300 10,000 Expenditures {59,043) Ending Fund Balance $ $ 300 $ 10,000 $ 10,000 168 City of Seal Beach DEPARTMENT: FUND: Public Works 040 Gas Tax Maintenance and Operations TOTAL ACCOUNT NUMBER EXPLANATION 2015-2016 Actual $ 424,834 $ 424,834 44000 Contract Professional Svcs 47000 47002 Transfers Out ST1508 ST1606 ST1610 ST1701 ST1704 ST1705 ST1708 ST1801 ST1802 ST1805 Transfers Out -Operation FY 2017·2018 Account Code: 040-090 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 1,139,100 $ 622,100 $ 1,543,800 $ 1,139,100 $ 622,100 $ 1,543,800 State Controller -Annual Street Report, traffic signal maintenance, and pavement management plan Transfer to Capital Fund for projects: Old Town Parking and Signage Improvemen· Annual Signage Replacement Westminster Ave. Rehabilitation Annual Slurry Seal Program Annual Concrete Repair Program Annual Striping program Westminster/17th st. Corridor Traffic Signal Annual Slurry Seal Program Annual Concrete Repair Program Annual Striping program Total CIP Projects Amount 91,000 8,800 192,000 150,000 50,000 25,000 50,000 250,000 75,000 25,000 916,800 Transfer to General Fund for overhead street and storm maintenance 169 City of Seal Beach I FY 2017·2018 DEPARTMENT: Public Works Account Code: 040·090 FUND: 040 Gas Tax 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 040·090·44000 $ 1,429 $ 2,000 $ 1,800 $ 77,000 Transfers Out -CIP 040-090-47000 423,405 737,100 220,300 916,800 Transfers Out -Operations 040-090-47002 400,000 400,000 550,000 TOTAL MAINTENANCE AND OPERATIONS $ 424,834 $ 1,139,100 $ 622,100 $ 1,543,800 TOTAL EXPENDITURES $ 424,834 $ 1,139,100 $ 622,100 $ 1,543,800 FUND BALANCE ANALYSIS 2016·2017 2017·2018 2015·2016 Amended 2016·2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 717,701 $ 847,987 $ 847,987 $ 847,887 Revenues 555,121 649,500 622,000 712,600 Expenditures (424,834) (1,139,100) (622,100) (1,543,800) Ending Fund Balance $ 847,987 $ 358,387 $ 847,887 $ 16,687 170 THIS PAGE INTENTIONALLY LEFT BLANK 171 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 M2 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 M2 Funds will be to deliver local preventative maintenance (slurry seal), local paving projects and arterial paving projects. 172 City of Seal Beach DEPARTMENT: FUND: Public Works 042 Measure M2 Maintenance and Operations $ TOTAL $ ACC O UN T NUMBER EXPLANAT ION 2015-2016 Actual 343,152 343,152 Contract Professional Svcs FY 2017·2018 Account Code: 042-099 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 1,169,000 $ 116,400 $ 1,601 ,600 $ 1,169,000 $ 116.400 $ 1,601,600 TMC Traffic Engineering and traffic signal batteries 44000 47000 Transfer Out Transfer to Capital Fund for Project: 47002 ST1509 ST1602 ST1610 ST1702 ST1703 ST1808 Transfer Out -Operation Westminster Ave Median Improvement Local Street Resurfacing Program Westminster Ave. Rehabilitation Local Street Resurfacing Program Arterial Street Resurfacing Program New Traffic Signal Battery Back-up Project Total CIP Projects Amount 119,000 270 ,000 388 ,600 175,000 200,000 100,000 1,252,600 Senior Bus Transportation and Street Lighting District 173 City of Seal Beach FY 2017·2018 DEPARTMENT: Public Works Account Code: 042-099 FUND: 042 Measure M2 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 042-099-44000 $ $ $ $ 60,600 Transfers Out-CIP 042-099-47000 343,152 1,169,000 116,400 1,252,600 Transfers Out-Operation 042-099-47002 288,400 TOTAL MAINTENANCE AND OPERATIONS $ 343 ,152 $ 1,169,000 $ 116,400 $ 1,601,600 TOTAL EXPENDITURES $ 343,152 $ 1,169,000 $ 116,400 $ 1,601 ,600 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 865,952 $ 932 ,677 $ 932,677 $ 1,224,277 Revenues 409,877 456,000 408,000 408,000 Expenditures (343,152) (1,169,000) (116,400) (1,601 ,600) Ending Fund Balance $ 932,677 $ 219,677 $ 1,224 ,277 $ 30 ,677 174 City of Seal Beach DEPARTMENT: Public Works FUND: 048 Parking In-lieu Maintenance and Operations $ TOTAL $ ACCOUNT NUMBER EXPLANATION 2015-2016 Actual $ $ 2016-2017 Amended Budget FY 2017-2018 Account Code: $ $ 2016-2017 Estimated 048-400 $ $ 2017-2018 Proposed Budget 175 City of Seal Beach DEPARTMENT: FUND: Description Public Works 048 Parking In-lieu Account Number MAINTENANCE AND OPERATIONS Transfers Out 048-400-47000 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES FUND BALANCE ANALYSIS Beginning Fund Balance Revenues Expenditures Ending Fund Balance 2015-2016 Actual $ $ $ $ $ $ 2015-2016 Actual $ 137,021 $ 32,453 $ 169,474 $ FY 2017-2018 Account Code: 048-400 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ $ $ $ $ $ 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget 169,474 $ 169,474 $ 179,674 10,200 10,200 169,474 $ 179,674 $ 189,874 176 City of Seal Beach DEPARTMENT: Public Works FUND: 049 -Traffic Impact AB1600 2015-2016 Actual Maintenance and Operations $ 307,264 TOTAL $ 307 ,264 ACCOU NT NUMBER EXPLA NATIO N 44000 47000 Contract Professional SVC5 Transfer Out ST1207 FY 2017-2018 Account Code: 049 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 386,200 $ 377,700 $ 35,000 $ 386 ,200 $ 377,700 $ 35 ,000 Contract Professional Transfer to Capital Fund for project: Seal Beach Parking Management Plan 35,000 177 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 049 FUND: 049 -Traffic Impact AB1600 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 049-333-44000 $ 17,322 $ $ $ Transfer Out -CIP 049-333-47000 289,942 196,200 187,700 35 ,000 Transfer Out -Operation 049-333-47002 190,000 190,000 TOTAL MAINTENANCE AND OPERATIONS $ 307 ,264 $ 386,200 $ 377 ,700 $ 35,000 TOTAL EXPENDITURES $ 307 ,264 $ 386 ,200 $ 377,700 $ 35 ,000 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 659,599 $ 362 ,811 $ 362,811 $ 10,111 Revenues 10,476 219,500 25,000 25,000 Expenditures (307,264) (386,200) (377 ,700) (35,000) Ending Fund Balance $ 362,811 $ 196,111 $ 10,111 $ 111 178 City of Seal Beach FY 2017·2018 DEPARTMENT: Public Works Account Code: 080 FUND: 080 City-Wide Grants 2016-2017 2015-2016 Amended 2016-2017 Actual Budget Estimated Maintenance and Operations $ 43,510 $ 974,000 $ 194,000 $ TOTAL $ 43,510 $ 974,000 $ 194,000 $ ACCOUNT NUMBER EXPLANATION 47000 Transfer Out Transfer to Capital Fund for Projects: ST1408 ST1610 ST1708 Traffic Management Center Upgrade Westminster Ave . Rehabilitation Westminster/17th St Traffic Signal Sync Total CIP Projects 2017-2018 Proposed Budget 780,000 780,000 Amount 68,000 481,000 231,000 780,000 179 City of Seal Beach I FY 2017-2018 DEPARTMENT: Public Works Account Code: 080 FUND: 080 City-Wide Grants 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Transfers Out -OCTA 080-361-47000 $ $ 974,000 $ 194,000 $ 780,000 Transfers Out -BCI 080-364-47000 43,510 TOTAL MAINTENANCE AND OPERATIONS $ 43,510 $ 974,000 $ 194 ,000 $ 780,000 TOTAL EXPENDITURES $ 43,510 $ 974,000 $ 194,000 $ 780,000 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ (407,424) $ 76,837 $ 76,837 $ 465,337 Revenues 527,771 2,861,000 582,500 550,000 Expenditures (43,510) (974,000) (194,000) (780,000) Ending Fund Balance $ 76,837 $ 1,963,837 $ 465,337 $ 235,337 180 THIS PAGE INTENTIONALLY LEFT BLANK 181 City of Seal Beach Managing Department Head: Director of Public Works 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 • The landscaping and tree maintenance contracts have been bid to obtain the lowest responsible prices. • Create a comprehensive 3 year tree trimming schedule throughout the city. • Create an annual park equipment and playground maintenance assessment standards for long term sustainability. • 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. 182 City of Seal Beach FY 2017·2018 DEPARTMENT: Community Services Account Code: 001-049 FUND: 001 General Fund -Park and Landscape Services 2015-2016 Actual Personnel Services $ 49,231 Maintenance and Operations 197,059 TOTAL $ 246,290 ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries 40010 Deferred Comp -Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40014 Medical Insurance 40017 Medicare Insurance 40018 Life and Disability 40027 Vacation Buy/payout 40700 EquipmenUmaterials 41000 Telephone 41020 Electricity 44000 Contract Professional Svcs 2016-2017 Amended Budget $ 75,100 424,800 $ 499,900 Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs 2016-2017 Estimated $ 40,800 527,000 $ 567,800 Park supplies and playground equipment Phone costs Electricity at Parks 2017-2018 Proposed Budget $ 86,900 629,100 $ 716,000 Landscape, portable restrooms , gopher management, tree trimming, Main Street cleaning, fence repairs, playground inspection, lighting repairs, irrigation repairs, replanting, and SCE license Edison property 183 City of Seal Beach FY 2017-2018 DEPARTMENT: Community Services Account Code: 001-049 FUND: 001 General Fund -Park and Landscape Services 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES FUll-time Salaries 001-049-40001 $ 35 ,211 $ 56,300 $ 28,400 $ 61,100 Overtime 001-049-40003 4 100 Cell Phone Allowance 001-049-40009 19 Deferred Comp -Cafeteria 001-049-40010 652 900 300 100 Deferred Comp 001-049-40011 688 1,200 800 1,400 PERS Retirement 001-049-40012 6 ,522 9,800 7,000 12,000 Medical Insurance 001-049-40014 3,177 5,400 3,000 10,400 Medicare Insurance 001-049-40017 503 900 300 900 Life and Disability 001 -049-40018 343 600 200 500 Vacation Buy/Payout 001-049-40027 1,569 700 500 Sick Payout 001-049-40028 543 TOTAL PERSONNEL SERVICES $ 49 ,231 $ 75,100 $ 40,800 $ 86 ,900 MAINTENANCE AND OPERATIONS EquipmenUMaterials 001-049-40700 4 ,862 17,000 17,000 17,000 Telephone 001-049-41 000 480 Electricity 001-049-41 020 9,303 15,000 10,000 10,000 Contract Professional 001-049-44000 182,414 392,800 500,000 602 ,100 TOTAL MAINTENANCE AND OPERATIONS $ 197 ,059 $ 424,800 $ 527,000 $ 629 ,100 TOTAL EXPENDITURES $ 246 ,290 $ 499,900 $ 567 ,800 $ 716,000 184 THIS PAGE INTENTIONALLY LEFT BLANK 185 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. 186 City of Seal Beach FY 2017-2018 DEPARTMENT: Community Services Account Code: 001-070 FUND: 001 General Fund -Recreation Admin 2015-2016 Actual Personnel Services $ 252 ,234 Maintenance and Operations 73,300 TOTAL $ 325,534 ACCO U NT NUMB ER EXPLANATI ON 40001 Full-time Salaries 40004 Part-time 40010 Deferred Comp -Cafeteria 40011 Deferred Compensation 40012 PERS Retirement 40013 PARS Retirement 40014 Medical Insurance 40017 Medicare Insurance 40018 Life and Disability 40027 Vacation Buy/payout 40100 Office Supplies 40300 Memberships and Dues 40400 Training and Meetings 40800 Special Departmental 41009 Cable TV 43000 Auto Allowlance 44000 Contract Professional Svcs 2016-2017 Amended Budget $ 130,900 82,700 $ 213,600 Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Office supplies Cal Parks Rec Society 2016-2017 Estimated $ 141,300 $ 83,100 $ 224,400 $ Trainings, meetings, and mileage reimbursement 2017-2018 Proposed Budget 174,000 84,000 258,000 Community Gardens, Breakfast with Santa, music licenses, recreation program/events, summer kickoff, and Halloween NSBC TV Auto Allowlance Senior meals and parking North Seal Beach Comm. Center 187 City of Seal Beach FY 2017-2018 DEPARTMENT: Community Services Account Code: 001-070 FUND: 001 General Fund -Recreation Admin 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNELSERVICES Full-time Salaries 001-070-40001 $ 141,237 $ 87,100 $ 88,500 $ 96,100 Part-time 001-070-40004 48,271 13,200 16,000 42,600 Cell Phone Allowance 001-070-40009 291 Deferred Comp -Cafeteria 001-070-40010 1,534 500 1,700 2,000 Deferred Compensation 001-070-40011 4,511 2,400 2,500 2,200 PERS Retirement 001-070-40012 27,181 14,400 14,500 12,200 PARS Retirement 001-070-40013 635 200 200 600 Medical Insurance 001-070-40014 15,433 10,500 11,500 13,800 Medicare Insurance 001-070-40017 2,963 1,500 1,400 2,100 Life and Disability 001-070-40018 1,608 1,100 800 1,000 Flexible Spending -Cafeteria 001-070-40022 346 Comptime Buy/Payout 001-070-40026 1,566 Vacation Buy/Payout 001-070-40027 6 ,658 4 ,200 1,400 TOTAL PERSONNEL SERVICES $ 252 ,234 $ 130,900 $ 141,300 $ 174,000 MAINTENANCE AND OPERATIONS Office Supplies 001-070-40100 $ 930 $ 2,000 $ 2,000 $ 1,500 Public/Legal Notices 001-070-40200 (22) Memberships and Dues 001-070-40300 700 400 700 Training and Meetings 001-070-40400 151 1,500 300 1,500 Special Departmental 001-070-40800 3,680 5,500 5,500 7,100 Telephone Rec Admin 001-070-41000 809 Cable Television 001-070-41009 1,813 1,900 1,900 Contract Professional 001-070-44000 58,439 73,000 73,000 71,300 Intergovernmental Rec Admin 001-070-45000 7,500 TOTAL MAINTENANCE AND OPERATIONS $ 73,300 $ 82,700 $ 83,100 $ 84,000 TOTAL EXPENDITURES $ 325,534 $ 213,600 $ 224,400 $ 258,000 188 City of Seal Beach DEPARTMENT: Community Services FUND: 001 General Fund -Sports 2015-2016 Actual Personnel Services $ 24,625 Maintenance and Operations 6,568 TOTAL $ ACCOUNT NUMBER EXPLANATION 40004 40013 40017 40700 Part-time PARS Retirement Medicare Insurance Equipment/materials 31,193 2016-2017 Amended Budget $ 13,500 18;400 $ 31,900 Employee salaries costs Employee benefits costs Employee benefits costs FY 2017·2018 Account Code: 001-071 2017-2018 2016-2017 Proposed Estimated Budget $ 23,100 $ 13 ,500 7 ,000 7 ,000 $ 30,100 $ 20 ,500 Equipments for field , softball , basketball , and gym 189 City of Seal Beach I FY 2017-2018 DEPARTMENT: Community Services Account Code: 001·071 FUND: 001 General Fund· Sports 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Part·time 001-071-40004 $ 23,969 $ 13,100 $ 22,500 $ 13,100 PARS Retirement 001-071-40013 310 200 300 200 Medicare Insurance 001-071-40017 346 200 300 200 TOTAL PERSONNEL SERVICES $ 24,625 $ 13,500 $ 23,100 $ 13,500 MAINTENANCE AND OPERATIONS EquipmenUMaterials 001-071-40700 $ 6,568 $ 18,400 $ 7,000 $ 7,000 TOTAL MAINTENANCE AND OPERATIONS $ 6,568 $ 18,400 $ 7,000 $ 7,000 TOTAL EXPENDITURES $ 31,193 $ 31,900 $ 30,100 $ 20,500 190 City of Seal Beach FY 2017-2018 DEPARTMENT: Community Services Account Code: 001-072 FUND: 001 General Fund -Park and Recreation Program 2015-2016 Personnel Services $ Maintenance and Operations TOTAL $ ACCOUNT NUMBER EXPLANATION Office Supplies Public/Legal Notices Printing EquipmenUMaterials Special Departmental Telephone Electricity Actual 796 326,029 326,825 40100 40200 40201 40700 40800 41000 41020 44000 Contract Professional Svcs 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ $ $ 343,200 265,400 300 ,600 $ 343,200 $ 285,400 $ 300,600 Office supplies Aquatic project, County posting , SBTC, and public hearing notices Recreation guide Building supplies Software mainteOnance, remote access, and credit card fees Telephone Electricity Contractor payment 191 City of Seal Beach FY 2017-2018 DEPARTMENT: Community Services Account Code: 001-072 FUND: 001 General Fund -Park and Recreation Program 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Part-time Leisure Classes 001-072-40004 $ 776 $ $ $ PARS Retirement 001-072-40013 10 Medicare Insurance 001-072-40017 10 TOTAL PERSONNEL SERVICES $ 796 $ $ $ MAINTENANCE AND OPERATIONS Office Supplies 001-072-40100 $ 76 $ 800 $ 800 $ 800 Public/Legal Notices 001-072-40200 5,100 2,500 Printing 001-072-40201 46,290 48 ,000 48,000 49,000 Office and Technology Resource 001-072 -40500 733 EquipmentlMaterials 001-072-40700 477 3,000 3,000 3,000 Special Departmental 001-072-40800 5 ,646 26,700 12,000 27 ,700 Telephone 001-072-41000 2,497 2,600 2,600 2,600 Electricity 001-072-41020 15,310 12,000 14,000 15,000 Contract Professional 001-072-44000 254,787 245,000 205,000 200,000 Intergovernmental Leisure 001-072-45000 213 TOTAL MAINTENANCE AND OPERATIONS $ 326,029 $ 343,200 $ 285,400 $ 300,600 TOTAL EXPENDITURES $ 326,825 $ 343,200 $ 285,400 $ 300,600 192 City of Seal Beach I FY 2017-2018 DEPARTMENT: Community Services Account Code: 001-074 FUND: 001 General Fund -Tennis Center 2015-2016 Actual Personnel Services $ 95,358 Maintenance and Operations 127 ,053 TOTAL $ 222,411 ACCOUNT NUMBER EXPLANATION 40004 40013 40014 40017 40550 40800 40950 41000 41009 41010 41020 44000 Part-time PARS Retirement Medical Insurance Medicare Insurance Bldg/Material/Supplies Special Departmental Bldg/Ground Materials Telephone Cable Gas Electricity Contract Professional Svcs 2016-2017 Amended Budget $ 126,400 110,800 $ 237,200 Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs $ $ 2017-2018 2016-2017 Proposed Estimated Budget 122,600 $ 119,400 116,400 124,600 239,000 $ 244,000 Building supplies, tennis equipment, and office supplies Credit card services, facility website Maintenance, and newspaper Landscape maintenance Telephone Direct TV Gas Electricity Windscreen replacement, pest control, kitchen maintenance, equipment maintenance, and tennis professional services 193 City of Seal Beach I FY 2017-2018 DEPARTMENT: Community Services Account Code: 001-074 FUND: 001 General Fund -Tennis Center 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Part-time 001-074-40004 $ 91,382 $ 118,800 $ 117,100 $ 111,700 PARS Retirement 001-074-40013 1,163 1,500 1,500 1,500 Medical Insurance 001-074-40014 1,537 4,400 2,500 4,600 Medicare Insurance 001-074-40017 1,276 1,700 1,500 1,600 TOTAL PERSONNEL SERVICES $ 95,358 $ 126,400 $ 122,600 $ 119,400 MAINTENANCE AND OPERATIONS Bldg/Material/Supplies 001-074-40550 $ 16,915 $ 14,000 $ 14,000 $ 18,000 Special Departmental 001-074-40800 2,468 6,800 5,000 7,100 Bldg/Ground Materials 001-074-40950 9,386 15,000 13,000 15,000 Telephone 001-074-41000 1,292 3,000 1,300 1,300 Cable 001-074-41009 1,712 1,800 1,800 1,800 Gas 001-074-41010 794 1,000 900 1,000 Electricity 001-074-41020 25,511 28,000 28,000 28,000 Contract Professional Services 001-074-44000 68,975 41,200 52,400 52,400 TOTAL MAINTENANCE AND OPERATIONS $ 127,053 $ 110,800 $ 116,400 $ 124,600 TOTAL EXPENDITURES $ 222,411 $ 237,200 $ 239,000 $ 244,000 194 THIS PAGE INTENTIONALLY LEFT BLANK 195 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 . 196 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. 197 THIS PAGE INTENTIONALLY LEFT BLANK 198 City of Seal Beach DEPARTMENT: Marine Safety FUND: 001 General Fund -Aquatics 2015-2016 Actual Personnel Services $ 114,137 Maintenance and Operations 55,182 TOTAL $ 169,319 ACCOUNT NUMBER EXPLANATION 40004 Part-time 40013 PARS Retirement 40017 Medicare Insurance 40400 Training and Meetings 40700 Equipment/Materials 41000 Telephone 41010 Gas 41020 Electricity 44000 Contract Professionals FY 2017-2018 2016-2017 Amended Budget $ 127,600 108,800 $ 236,400 Employee salaries costs Employee benefits costs Employee benefits costs CPO class Account Code: 2016-2017 Estimated $ 121,200 94,800 $ 216,000 001-073 2017-2018 Proposed Budget $ 128,100 95,800 $ 223,900 Uniform, pool supplies, pace clocks, chairs, picnic table, and rescue tubs Telephone and fax Los Alamitos Unified School District Los Alamitos Unified School District Pool maintenance 199 City of Seal Beach FY 2017-2018 DEPARTMENT: Marine Safety Account Code: 001·073 FUND: 001 General Fund· Aquatics 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Part-time 001-073-40004 $ 111.213 $ 124.200 $ 11B,000 $ 124 ,700 PARS Retirement 001-073-40013 1,3B9 1,600 1,600 1,600 Medicare Insurance 001-073-40017 1.535 1.BOO 1,600 1,BOO TOTAL PERSONNEL SERVICES $ 114,137 $ 127 ,600 $ 121,200 $ 12B,100 MAINTENANCE AND OPERATIONS Training and Meetings 001-073-40400 $ $ 1,000 $ $ BOO Equipment/Materials 001-073-40700 33,929 1B,300 13,300 13,500 Telephone 001-073-41000 2,016 2,000 2,000 2,000 Gas 001-073-41010 22,600 22,600 22,600 Electricity 001-073-41020 19,237 24,900 24,900 24,900 Contract Professionals 001-073-44000 40,000 32,000 32,000 TOTAL MAINTENANCE AND OPERATIONS $ 55,1B2 $ 10B,BOO $ 94,BOO $ 95,BOO TOTAL EXPENDITURES $ 169,319 $ 236,400 $ 216,000 $ 223,900 200 City of Seal Beach DEPARTMENT: Marine Safety FUND: 034 Tidelands Beach 2015-2016 Actual Personnel Services $ 1,160,144 Maintenance and Operations 151,597 Capital Outlay 30,343 TOTAL $ 1,342,084 ACCOUNT NUMBER EXPLANATION 40001 40002 40003 40004 40006 40009 40010 40011 40012 40013 40014 40017 40018 40027 40030 40032 40100 40300 40400 40600 40700 Full-time Salaries Over-time PT Over-time Part-time Junior Lifeguard Sal Cell Phone Allowance Deferred Comp -Cafeteria Deferred Compensation PERS Retirement PARS Retirement Medical Insurance Medicare Insurance Life and Disability Vacation Buy/payout Unemployment Health & Wellnsess Program Office Supplies Memberships and Dues Training and Meetings Marine MaintlFuel Lifeguard EquipmentlMaterials 2016-2017 Amended Budget $ 1,263,000 166,900 $ 1,429,900 Employee salaries costs Employee salaries costs Employee salaries costs Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs FY 2017-2018 Account Code: 034-828 2017-2018 2016-2017 Proposed Estimated Budget $ 1,226,100 $ 1,254,000 166,000 228,000 $ 1,392,100 $ 1,482,000 Tide books, sun screen, office supplies, logs/EMR forms, awards, Hot Schedule, external hard drive, and communications OC training, OC Chief Assoc ., CA Marine Safety Chiefs Assoc . S.B . Lifeguard Assoc ., and USLA Advance agency CPR cards, EMT, USLA, CSLSA, drowning prevention, SCUBA, PC 832, EVOC, State of the City, and fire marshall Fuel and maintenance for boat, ATV, PWC, and trailer First aid supplies, oxygen maintenance, towers supplies, uniforms, pest control, glass repair, tower phone install, cleaning supplies, EZ up, and rescue paddle boards 40701 Materials and Supplies-Jr Lifeguarc Uniforms, certificates, office supplies, pizza, EZ ups, Banquet, Catalir Express, equipment, body boards/paddle boards, and fins 40800 40806 41000 41020 44000 45000 Special Departmental Special Dept-Jr Lifeguard Telephone Electricity Contract Professional Intergovernmental Training room AN, rescue unit orgnaization quipment, rescue fins, lifeguard jackets, training manequins, drinking fountain, USLA trainin! textbook, and uniforms Raging Waters, buses, USLA membership, Catalina transportation, banquet rentals, mobile storage, aquarium distance learning fee, and video production Telephone Electricity Recreation programs at the beach water watcher tag Rescue boat slip fees and OC Task Force drowning prevention 201 City of Seal Beach FY 2017-2018 DEPARTMENT: Marine Safety Account Code: 034-828 FUND: 034 Tidelands Beach 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 034-828-40001 $ 334,122 $ 417,900 $ 412,000 $ 431,000 Over-time PT 034-828-40002 4,000 Over-time 034-828-40003 11,932 8,000 18,100 8,000 Part-time 034-828-40004 489,522 451,900 413,700 420,600 Junior Lifeguard Sal 034-828-40006 90,223 93,000 76,700 87,400 Cell Phone Allowance 034-828-40009 2,709 3,600 3,600 3,600 Deferred Comp -Cafeteria 034-828-40010 938 600 1,900 2,200 Deferred Comp 034-828-40011 9,421 10,700 10,500 10,900 PERS Retirement 034-828-40012 108,775 152,300 144,700 154,000 PARS Retirement 034-828-40013 7,225 7,100 6,400 6,700 Medical Insurance 034-828-40014 64,301 91,500 69,800 91,400 Medicare Insurance 034-828-40017 13,483 14,600 12,100 14,400 Life and Disability 034-828-40018 3,391 4,400 4,000 4,300 Vacation Buy/Payout 034-828-40027 13,347 7,400 52,600 14,600 Unemployment 034-828-40030 10,755 Health & Well ness Program 034-828-40032 900 TOTAL PERSONNEL SERVICES $ 1,160,144 $ 1,263,000 $ 1,226,100 $ 1,254,000 MAINTENANCE AND OPERATIONS Office Supplies 034-828-40100 $ 4,057 $ 9,600 $ 9,200 $ 10,000 Membership and Dues 034-828-40300 3,780 600 4,200 900 Training and Meeting 034-828-40400 14,770 7,300 7,300 14,000 Marine MaintlFuel Lifeguard 034-828-40600 9,094 9,500 9,500 10,000 EquipmentlMaterials 034-828-40700 20,855 24,100 24,000 25,700 Materials & Supplies Jr Lifeguard 034-828-40701 35,833 32,500 32,500 32,500 Special Departmental 034-828-40800 9,396 11,500 11,500 13,100 Special Dept -Jr Lifeguard 034-828-40806 39,924 56,000 52,000 56,000 Telephone 034-828-41000 3,939 4,100 4,100 4,100 Electricity 034-828-41020 7,595 8,000 8,000 8,000 Contract Professional 034-828-44000 45,000 Intergovernmental 034-828-45000 2,354 3 ,700 3,700 8,700 TOTAL MAINTENANCE AND OPERATIONS $ 151 ,597 $ 166,900 $ 166,000 $ 228,000 CAPITAL OUTLAY Vehicle 034-828-48075 $ 30,343 $ $ $ TOTAL CAPITAL OUTLAY $ 30,343 $ $ $ TOTAL EXPENDITURES $ 1,342,084 $ 1,429,900 $ 1,392,100 $ 1,482,000 202 THIS PAGE INTENTIONALLY LEFT BLANK 203 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 $24 ,000 per year 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 and manage the sand with limited staff. This fiscal year, approximately 30,000 cubic yards of sand will be moved (backpass) from the west side of the beach to the east side of the beach. • The Department will oversee the outside agency permitting process in order to secure permitting and environmental clearance for the Pier Fire rehabilitation. Plans will cover new utility lines on the pier, a new sewer pump station, new electrical services and required structural improvements necessary to restore the end of the pier and allow it to be opened to the public and for the construction of a potential new restaurant. Any repairs that were the result of the fire will be coordinated with the City's insurance carrier for payments and/or reimbursement. • Slurry Seal 10th Street Beach lot • Continue to capture all ongoing expenses in the Tidelands Lease Area 204 City of Seal Beach DEPARTMENT: Public Works FUND: 034 Beach Maintenance 2015-2016 Actual Personnel Services $ 214,847 Maintenance and Operations 492,292 Capital Outlay 212,353 TOTAL $ 919,492 ACCOUNT NUMBER EXPLANATION 40001 40003 40004 40009 40010 40011 40012 40013 40014 40015 40017 40018 40027 40700 41000 41020 44000 47000 48075 FUll-time Salaries Over-time Part-time Cell Phone Allowance Deferred Comp -Cafeteria Deferred Compensation PERS Retirement PARS Retirement Medical Insurance AFLAC Cafeteria Medicare Insurance Life and Disability Vacation Buy/payout EquipmenUMaterials Telephone Electricity Contract Professional Svcs Transfer Out Vehicle BP1002 BP1102 BP1801 I FY 2017-2018 2016-2017 Amended Budget $ 281,400 436,200 2,834,600 $ 3,552,200 Employee salaries costs Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Account Code: 034-863 2017-2018 2016-2017 Proposed Estimated Budget $ 280,800 $ 289,900 419,800 554,000 223,600 2,741,000 $ 924,200 $ 3,584,900 Sandbags, beach tools, pier plumbing (showers & restrooms), beach graffiti abatement, pier railing, signage & utility maintenance, and diesel fuel for beach equipment Cell Phones Electricity for beach, parking lots, and pier Surfside beach cleaning, landscape maintenance, ABM, uniform, winter sand berm construction/removal/inspection, coastal pier engineering, backpass, emergency pump rental, sand nourishment lobbying, and janitorial Transfer to Capital Fund for Projects: Pier Utility Upgrade Local Coastal Plan Boardwalk Blockwall Replacement Total CIP Projects Skip loader and uplifting Amount 2,531,000 80,000 50,000 2,661,000 205 City of Seal Beach I FY 2017·2018 DEPARTMENT: Public Works Account Code: 034-863 FUND: 034 Beach Maintenance 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 034-863-40001 $ 86,073 $ 162,700 $ 127,400 $ 153,100 uver-ume u')<f.-oo')-<f.uuu') 1,<f.UL OUU IO,OUU ouu Part-time 034-863-40004 94,267 47,600 79,000 66,500 Cell Phone Allowance 034-863-40009 71 100 100 100 Deferred Comp -Cafeteria 034-863-40010 1,235 1,100 1,600 1,300 Deferred Comp 034-863-40011 1,446 2,500 1,800 2,800 PERS Retirement 034-863-40012 15,405 27,600 24,100 30,200 PARS Retirement 034-863-40013 1,175 600 1,000 900 Medical Insurance 034-863-40014 8,316 33,200 24,400 29,300 AFLAC Cafeteria 034-863-40015 73 100 200 Medicare Insurance 034-863-40017 2,444 3,100 2,700 3,300 Life and Disability 034-863-40018 782 2,100 1,400 1,600 Cafeteria Taxable 034-863-40023 2 Comp time Buy/Payout 034-863-40026 197 600 Vacation Buy/Payout 034-863-40027 1,142 200 900 100 Sick Payout 034-863-40028 817 TOTAL PERSONNEL SERVICES $ 214,847 $ 281,400 $ 280,800 $ 289,900 MAINTENANCE AND OPERATIONS Equipment/Materials 034-863-40700 $ 16,510 $ 17,500 $ 16,000 $ 19,500 Telephone 034-863-41000 200 2,800 2,800 2,800 Electricity 034-863-41020 3,399 4,100 4,000 4,100 Contract Prof. Svcs 034-863-44000 472,183 411,800 397,000 527,600 TOTAL MAINTENANCE AND OPERATIONS $ 492,292 $ 436,200 $ 419,800 $ 554,000 CAPITAL OUTLAY Vehicles 034-863-48075 $ 163,792 $ 151,000 $ 151,000 $ 80,000 Transfer Out -CIP 034-863-47000 48,561 2,683,600 72,600 2,661,000 TOTAL CAPITAL OUTLAY $ 212,353 $ 2,834,600 $ 223,600 $ 2,741,000 TOTAL EXPENDITURES $ 919,492 $ 3,552,200 $ 924,200 $ 3,584,900 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 3,800 $ (2,506) $ (2,506) $ 94 Revenues 2,255,270 5,548,600 2,318,900 5,066,900 Expenditures (2,261,576) (4,982,100) (2,316,300) (5,066,900) Ending Fund Balance $ (2,506) $ 563,994 $ 94 $ 94 206 THIS PAGE INTENTIONALLY LEFT BLANK 207 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) 208 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 002-500 FUND: 002 Street Lighting Assessment District 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Maintenance and Operations $ 196,373 TOTAL $ 196,373 ACCOUNT NUMBER EXPLANATION Electricity 41020 44000 Contract Professional Svcs $ 185 ,100 $ 184,600 $ $ 185 ,100 $ 184 ,600 $ electricity 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. 196,400 196,400 209 City of Seal Beach I FY 2017·2018 DEPARTMENT: Public Works Account Code: 002·500 FUND: 002 Street Lighting Assessment District 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Electricity -Street Lighting 002-500-41020 $ 186,757 $ 175,000 $ 175,000 $ 186,800 Contract Professional 002-500-44000 9,616 10,100 9,600 9,600 TOTAL MAINTENANCE AND OPERATIONS $ 196,373 $ 185,100 $ 184,600 $ 196,400 TOTAL EXPENDITURES $ 196,373 $ 185,100 $ 184,600 $ 196,400 FUND BALANCE ANALYSIS 2016·2017 2017·2018 2015·2016 Amended 2016·2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ $ (13,014) $ (13,014) $ (14) Revenues 183,359 185,100 197,600 196,400 Expenditures (196,373) (185,100) (184,600) (196,400) Ending Fund Balance $ (13,014) $ (13,014) $ (14) $ (14) 210 City of Seal Beach FY 2017-2018 DEPARTMENT: Finance Account Code: 101-333 FUND: 101 AD94-1 Redemption 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Maintenance and Operations $ $ $ $ Debt Service 130,635 TOTAL $ 130,635 $ $ $ ACCOUNT NUMBER EXPLANATION 211 City of Seal Beach DEPARTMENT: Finance FUND: 101 AD94-1 Redemption Description Debt Service Pmt Principal Extraordinary Gain/Loss Interest Expense TOTAL DEBT SERVICE TOTAL EXPENDITURES FUND BALANCE ANALYSIS Beginning Fund Balance Revenues Expenditures Ending Fund Balance Account Number 101-333-47888 "$ 101-333-47889 $ 101-333-47999 $ $ $ $ 2016-2017 2015-2016 Amended Actual Budget 125,000 $ 4,439 $ 1,196 130,635 $ 130,635 =$~==== 2016-2017 2015-2016 Amended Actual Budget 130,660 $ (1 ) (26) (130,635) (1 ) $ (1 ) FY 2017-2018 Account Code: 101-333 2017-2018 2016-2017 Proposed Estimated Budget $ $ $ $ $ $ 2017-2018 2016-2017 Proposed Estimated Budget $ (1 ) $ (1 ) $ (1 ) $ (1 ) 212 City of Seal Beach I FY 2017-2018 DEPARTMENT: Finance Account Code: 201-450 FUND: 201 CFD Landscape 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Personnel Services $ 19,389 $ 40,200 $ 27,800 $ Maintenance and Operations 61,426 151,000 126,000 TOTAL $ 80,815 $ 191,200 $ 153,800 $ ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries 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 40027 Vacation Buy/Payout Employee benefits costs 43750 Water Service Water service expense 44000 Contract Professional Svcs Wildan and landscape maintenance 47002 Transfer Out-Operations Admin costs transfer to GF 001 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 1-405 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 . 46,800 123,000 169,800 213 City of Seal Beach I FY 2017-2018 DEPARTMENT: Finance Account Code: 201-450 FUND: 201 CFD Landscape 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES· Full-time Salaries 201-450-40001 $ 15,005 $ 30,400 $ 18,800 $ 32,100 Deferred Compensation-Cafeteria 201-450-40010 305 600 300 Deferred Compensation 201-450-40011 283 700 600 800 PERS Retirement 201-450-40012 2,277 5,300 4,200 6 ,300 Medical Insurance 201-450-40014 907 2,400 2,400 6 ,100 Medicare Insurance 201-450-40017 225 500 300 500 Life and Disability 201-450-40018 117 300 200 300 Vacation Buy/Payout 201-450-40027 270 1,000 700 TOTAL PERSONNEL SERVICES $ 19,389 $ 40,200 $ 27 ,800 $ 46,800 MAINTENANCE AND OPERATIONS Water services 201-450-43750 $ 6,684 $ 13,000 $ 13,000 $ 13,000 Contract Professional 201-450-44000 41,742 125,000 100,000 97,000 Transfers Out 201-450-47000 13,000 Transfers Out -Operations 201-450-47002 13,000 13,000 13,000 TOTAL MAINTENANCE AND OPERATIONS $ 61,426 $ 151,000 $ 126,000 $ 123,000 TOTAL EXPENDITURES $ 80,815 $ 191,200 $ 153,800 $ 169,800 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 93,542 $ 197,405 $ 197,405 $ 214,105 Revenues 184,678 142,700 170,500 168,700 Expenditures (80,815) (191,200) (153,800) (169,800) Ending Fund Balance $ 197,405 $ 148,905 $ 214,105 $ 213,005 214 City of Seal Beach I FY2017-2018 DEPARTMENT: Finance Account Code: 202-460 FUND: 202 CFD Heron Pointe Debt Service TOTAL A CCOUNT NUMBER EXPLAN ATION $ $ 2015-2016 Actual 2016-2017 Amended Budget 2016-2017 Estimated 2017-2018 Proposed Budget 458 ,227 ..:$!..-______ $!..-______ $"'--____ _ 458,227 ",;$~==== ,.,;$~==== $ 215 City of Seal Beach FY 2017·2018 DEPARTMENT: Finance Account Code: 202-460 FUND: 202 CFD Heron Pointe 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Special Tax Transfer 202-460-47100 $ $ $ $ Debt Service Pmt Principal 202-460-47888 Interest Expense 202-460-47999 458,227 TOTAL DEBT SERVICE $ 458,227 $ $ $ TOTAL EXPENDITURES $ 458,227 $ $ $ FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 458,227 $ $ $ Revenues Expenditures (458,227) Ending Fund Balance $ $ $ $ 216 City of Seal Beach DEPARTMENT: Finance FUND: 203 CFD Pacific Gateway Debt Service TOTAL ACCOUNT NUMBER EXPLANATION $ $ 2015-2016 Actual 2016-2017 Amended Budget 822,297 _$'---____ _ 822,297 $ ======= FY 2017·2018 Account Code: $ $ 2016-2017 Estimated 203-470 $ $ 2017-2018 Proposed Budget 217 City of Seal Beach FY 2017-2018 DEPARTMENT: Finance Account Code: 203-470 FUND: 203 CFD Pacific Gateway 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Extraordinary Gain/Loss 203·470-47899 $ 822,297 $ $ $ Interest Expense 203-470-47999 TOTAL DEBT SERVICE $ 822,297 $ $ $ TOTAL EXPENDITURES $ 822,297 $ $ $ FUND BALANCE ANALYSIS 2016·2017 2017·2018 2015·2016 Amended 2016·2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 822,297 $ $ $ Revenues Expenditures (822,297) Ending Fund Balance $ $ $ $ 218 City of Seal Beach DEPARTMENT: Finance FUND: 204 Heron Pointe CFD Maintenance and Operations TOTAL ACCOUNT NUMBER EXPLANATION $ $ 2015·2016 Actual 59,645 59,645 $ $ 2016·2017 Amended Budget FY 2017-2018 Account Code: $ $ 2016·2017 Estimated 204-460 $ $ 2017·2018 Proposed Budget 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. 219 City of Seal Beach I FY 2017-2018 DEPARTMENT: Finance Account Code: 204-460 FUND: 204 Heron Pointe CFD 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Extraordinary Gain/Loss 204-460-47899 $ 59,645 $ $ $ TOTAL MAINTENANCE AND OPERATIONS $ 59,645 $ $ $ TOTAL EXPENDITURES $ 59,645 $ $ $ FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 59,645 $ $ $ Revenues Expenditures (59,645) Ending Fund Balance $ $ $ $ 220 City of Seal Beach DEPARTMENT: Finance FUND: 205 CFD Pacific Gateway Landscape Personnel Services Maintenance and Operations TOTAL ACCOUNT NUMBER EXPLANATION $ 2015-2016 Actual 231 ,784 231,784 $ 2016-2017 Amended Budget FY 2017-2018 Account Code: $ 2016-2017 Estimated 205-470 & 480 $ 2017-2018 Proposed Budget 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. 221 City of Seal Beach DEPARTMENT: Finance FUND: 205 CFD Pacific Gateway Landscape Account 2015-2016 Description Number Actual Extraordinary Gain/Loss 205-470-47899 $ 245,784 Extraordinary Gain/Loss 205-480-47899 (14,000) TOTAL MAINTENANCE AND OPERATIONS $ 231,784 2016-2017 Amended Budget $ $ TOTAL EXPENDITURES $ 231,784 =$====== FUND BALANCE ANALYSIS 2016-2017 2015-2016 Amended Actual Budget Beginning Fund Balance $ 231,784 $ Revenues Expenditures (231,784) Ending Fund Balance $ $ FY 2017·2018 Account Code: 205-470 & 480 2017-2018 2016-2017 Proposed Estimated Budget $ $ $ $ $ $ 2017-2018 2016-2017 Proposed Estimated Budget $ $ $ $ 222 City of Seal Beach FY 2017·2018 DEPARTMENT: FUND: Debt Service TOTAL Finance 206 CFD Heron Pointe 2002-01 (2015) $ $ 2015-2016 Actual (120,451) $ (120,451) $ Account Code: 206-460 2016-2017 Amended Budget 294,000 $ 294,000 $ 2016-2017 Estimated 2017-2018 Proposed Budget 294,000 _$"--__ 3:..,;0;.:.0.:...:,0..:..00::.... 294,000 =$====3::,,;0,,;0==,0,,;00= ACCOUNT NUMBER EXPLANATION 47100 47888 47999 Special Tax Transfer Debt Service Pmt Principal Interest Expense Transfer to Fund 208 to cover admin cost Debt service principal Debt service interest 223 City of Seal Beach FY 2017-2018 DEPARTMENT: Finance Account Code: 206-460 FUND: 206 CFD Heron Pointe 2002-01 (2015) 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Special Tax Transfer 206-460-47100 $ 25,000 $ 25,000 $ 25,000 $ 15,000 Debt Service Pmt Principal 206-460-47888 115,000 115,000 135 ,000 Extraordinary Gain/Loss 206-460-47899 (262 ,201) Interest Expense 206-460-47999 116,750 154,000 154,000 150 ,000 TOTAL DEBT SERVICE $ (120,451 ) $ 294,000 $ 294,000 $ 300,000 TOTAL EXPENDITURES $ (120,451 ) $ 294 ,000 $ 294,000 $ 300,000 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ $ 368 ,821 $ 368,821 $ 345 ,321 Revenues 248,370 244,900 270,500 270,500 Expenditures 120,451 (294,000) (294,000) (300 ,000) Ending Fund Balance $ 368 ,821 $ 319,721 $ 345,321 $ 315 ,821 224 City of Seal Beach FY 2017-2018 DEPARTMENT: Finance Account Code: 207-470 FUND: Debt Service TOTAL 207 CFD Pacific Gateway 2005-01 (2016) $ $ 2015-2016 Actual (156,413) $ (156,413) $ 2016-2017 Amended Budget 587,400 $ 587,400 $ ACCOUNT NUMBER EXPLANATION 47100 47888 47999 Special Tax Transfer Debt Service Pmt Principal Interest Expense Admin cost to Fund 205 Priniciple Interest and Interest accrual 2016-2017 Estimated 2017-2018 Proposed Budget 587,400 _$"--_---'5;,..:8..:,.6,:..:.8..:,.00:..... 587,400 =$=======5=8=6,=8,;,,00,= 225 City of Seal Beach I FY 2017-2018 DEPARTMENT: Finance Account Code: 207-470 FUND: 207 CFD Pacific Gateway 2005-01 (2016) 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Special Tax Transfer 207-470-47100 $ 25,000 $ 25,000 $ 25,000 $ 25,000 Debt Service Pmt Principal 207-470-47888 105,000 185,000 185,000 215,000 Extraordinary Gain/Loss 207-470-47899 (466,992) Interest Expense 207-470-47999 180,579 377,400 377,400 346,800 TOTAL DEBT SERVICE $ (156,413) $ 587,400 $ 587,400 $ 586,800 TOTAL EXPENDITURES $ (156,413) $ 587,400 $ 587,400 $ 586,800 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ $ 737,262 $ 737,262 $ 647,962 Revenues 580,849 478,600 498,100 498,900 Expend itu res 156,413 (587,400) (587,400) (586,800) Ending Fund Balance $ 737,262 $ 628,462 $ 647 ,962 $ 560,062 226 City of Seal Beach DEPARTMENT: Finance FUND: 208 Heron Pointe CFD 2015-2016 Actual Maintenance and Operations $ (41,253) TOTAL $ (41,253) ACCOUNT NUMBER EXPLANATION 44000 47002 Contract Professional Svcs Transfer Out -Operations FY 2017-2018 Account Code: 208-460 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 19,000 $ 19,000 $ 19,000 $ 19,000 $ 19,000 $ 19,000 Bank of New York and Willdan 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. 227 City of Seal Beach I FY 2017-2018 DEPARTMENT: Finance Account Code: 208-460 FUND: 208 Heron Pointe CFD 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional 208-460-44000 $ 7,392 $ 8,000 $ 8,000 $ 8,000 Transfer Out 208-460-47000 11,000 Transfers Out -Operations 208-460-47002 11,000 11,000 11,000 Extraordinary Gain/Loss 208-460-47899 (59,645) TOTAL MAINTENANCE AND OPERATIONS $ (41,253) $ 19,000 $ 19,000 $ 19,000 TOTAL EXPENDITURES $ (41,253) $ 19,000 $ 19,000 $ 19,000 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ $ 67,097 $ 67,097 $ 73,097 Revenues 25,844 25,000 25,000 15,000 Expenditures 41,253 (19,000) (19,000) (19,000) Ending Fund Balance $ 67,097 $ 73,097 $ 73,097 $ 69,097 228 City of Seal Beach DEPARTMENT: FUND: Personnel Services Finance 209 CFD Pacific Gateway Landscape 2015-2016 Actual $ 19,704 Maintenance and Operations (180,932) TOTAL $ (161,228) ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries 40011 Deferred Compensation 40012 PERS Retirement 40014 Medical Insurance 40017 Medicare Insurance 40018 Life and Disability 40027 Vacation Buy/Payout 43750 Water Services 44000 Contract Professional Svcs 47000 Transfer Out 47002 Transfer out -Operations I FY 2017-208 Account Code: 209-470 & 480 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 40,200 $ 27,574 $ 46,800 198,100 72,500 202,500 $ 238,300 $ 100,074 $ 249,300 Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Water service expense Landscape, Wildan, and Bank of New York Transfer to Capital Fund for project: Transfers to General Fund for Admin Costs Tax (A & B) ST 1509 Westminster Ave Median Improvement 122,000 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. 229 City of Seal Beach FY 2017-208 DEPARTMENT: Finance Account Code: 209-470 & 480 FUND: 209 CFD Pacific Gateway Landscape 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 209-470-40001 $ 15,320 $ 30,400 $ 18 ,782 $ 32 ,100 Deferred Compensation-Cafeteria 209-470-40010 305 600 275 Deferred Compensation 209-470-40011 283 700 631 800 PERS Retirement 209-470-40012 2,277 5,300 4,270 6 ,300 Medical Insurance 209-470-40014 907 2,400 2,240 6 ,100 Medicare Insurance 209-470-40017 225 500 189 500 Life and Disability 209-470-40018 117 300 163 300 Vacation Buy/Payout 209-470-40027 270 1,024 700 TOTAL PERSONNEL SERVICES $ 19,704 $ 40 ,200 $ 27,574 $ 46,800 MAINTENANCE AND OPERATIONS Water Services 209-470-43750 $ 9,450 $ 5,000 $ 10,000 $ 10,000 Contract Professional Services 209-470-44000 7 ,898 28,800 28,800 36,800 Transfer Out -Operation 209-470-47002 15,000 15,000 15,000 Transfer Out -CIP 209-470-47000 15 ,000 130,600 122,000 Extraordinary Gain/Loss 209-470-47899 (245,784) Contract Professional Services 209-480-44000 7,504 7,700 7,700 7,700 Transfer Out 209-480-47000 11,000 11,000 Transfers Out 209-480-47002 11 ,000 11,000 Extraordinary Gain/Loss 209-480-47899 14,000 TOTAL MAINTENANCE AND OPERATIONS $ (180,932) $ 198 ,100 $ 72,500 $ 202,500 TOTAL EXPENDITURES $ (161,228) $ 238,300 $ 100,074 $ 249,300 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ $ 246,395 $ 246,395 $ 229,321 Revenues 85,167 25,000 83,000 83,000 Expenditures 161,228 (238,300) (100,074) (249,300) Ending Fund Balance $ 246,395 $ 33,095 $ 229,321 $ 63 ,021 230 THIS PAGE INTENTIONALLY LEFT BLANK 231 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 on average 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 207 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. 232 City of Seal Beach DEPARTMENT: Public Works FUND: 017 Water Fund -Operations 2015-2016 Actual Personnel Services $ 1,054,743 Maintenance and Operations 2,872,215 Capital Outlay (500) TOTAL $ 3,926,458 ACCOUNT NUMBER EXPLANATION 40001 40003 40004 40007 40008 40009 40010 40011 40012 40013 40014 40015 40017 40018 40019 40022 40023 40027 40033 40100 40300 40400 40700 41000 41010 41020 44000 44050 45000 48075 Full-time Salaries Over-time Part-time Tuition Reimbursement Auto Allowance Cell Phone Allowance Deferred Comp -Cafeteria Deferred Compensation PERS Retirement PARS Retirement Medical Insurance AFLAC Cafeteria Medicare Insurance Life and Disability FICA Flexible Spending -Cafeteria Cafeteria Taxable Vacation Buy/Payout Medical Waiver Office Supplies Memberships and Dues Training and Meetings Equipment/Materials Telephone Gas Electricity Contract Professional Overhead Intergovernmental Vehicle FY 2017-2018 2016-2017 Amended Budget $ 1,453,200 3,126 ,200 45 ,000 $ 4,624,400 Employee salaries costs Employee salaries costs Employee salaries costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Employee benefits costs Office Supplies Account Code: 2016-2017 Estimated $ 1,353,100 2,650,000 45 ,000 $ 4,048,100 017-900 2017-2018 Proposed Budget $ 1,388,800 3,255,000 120 ,000 $ 4,763,800 USC , OC Backflow, Water Board certificates, and AWWA American Public Works Assoc., and American Water Works Assoc. Parts for fire hydrants, water production , and distribution system Telephone and cellular Gas Electricity Water quality laboratory testing, landscape maintenance, uniform, pumpNFD/SCADA maintenance, backup power, annual water quality report, underground service alert, professional engineering services, regulatory testing, water break repairs, water conservation consultant, Beehive, and Gov Clarity Overhead charge transfer to General Fund MWDOC, AQMD, and West Orange County Water Board Bobcat skid steer 233 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 017-900 FUND: 017 Water Fund -Operations 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 017-900-40001 $ 773,566 $ 917,400 $ 832,500 $ 860,600 Temporary Special Pay 017-900-40002 200 Over-time 017-900-40003 69,895 60,000 59,300 60,000 Part-time 017-900-40004 98,884 115,100 127,200 122,300 Tuition Reimbursement 017-900-40007 5,550 5,000 5,000 5,000 Auto Allowance 017-900-40008 923 900 900 900 Cell Phone Allowance 017-900-40009 926 700 700 700 Deferred Comp -Cafeteria 017-900-40010 12,690 13,100 11,200 7,700 Deferred Compensation 017-900-40011 15,346 18,100 17,200 16,700 PERS Retirement 017-900-40012 (87 ,554) 149,200 138,900 147,900 PARS Retirement 017-900-40013 1,247 1,500 1,600 1,600 Medical Insurance 017-900-40014 123,150 139,800 123,400 133,600 AFLAC -Cafeteria 017-900-40015 247 500 600 300 Medicare Insurance 017-900-40017 13,816 16,400 13,100 15,600 Life and Disability 017-900-40018 8,606 9,900 8 ,600 8,800 FICA 017-900-40019 22 100 100 100 Flexible Spending -Cafeteria 017-900-40022 315 500 300 300 Cafeteria Taxable 017-900-40023 324 300 400 500 Comp-time Buy/Payout 017-900-40026 1,721 100 Vacation Buy/Payout 017-900-40027 11,126 4 ,700 10,500 5,300 Sick Payout 017-900-40028 3,943 1,300 Medical Waiver 017-900-40033 900 TOTAL PERSONNEL SERVICES $ 1,054,743 $ 1,453,200 $ 1,353,100 $ 1,388,800 MAINTENANCE AND OPERATIONS Office Supplies 017-900-40100 $ 20,416 $ 28,600 $ 28,000 $ 21,000 Membership and Dues 017-900-40300 2,241 2 ,000 2,000 2,400 Training and Meetings 017-900-40400 2 ,774 2 ,000 1,000 2,000 EquipmenUMaterials 017-900-40700 90,909 132,500 100,000 100,000 Special Departmental 017-900-40800 55,446 Depreciation 017-900-40900 98,252 46,900 Telephone 017-900-41000 13,897 11,400 15,000 16,000 Gas 017-900-41010 1.280 26,000 4.000 5,000 Electricity 017-900-41020 174,439 150,000 150,000 150,000 Contract Prof Srvcs 017-900-44000 175.167 269,300 250,000 260,300 Overhead 017-900-44050 324.500 324,500 324,500 Intergovernmental 017-900-45000 1,912,894 2,133 ,000 2,100.000 2,373,800 TOTAL MAINTENANCE AND OPERATIONS $ 2,872,215 $ 3,126,200 $ 2,650,000 $ 3,255,000 CAPITAL OUTLAY Vehicles 017-900-48075 $ (500) $ 45,000 $ 45,000 $ 120,000 TOTAL CAPITAL OUTLAY $ (500) $ 45,000 $ 45,000 $ 120,000 TOTAL EXPENDITURES $ 3,926,458 $ 4 ,624,400 $ 4,048,100 $ 4,763,800 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 3,996,826 $ 3 ,211,467 $ 3,211,467 $ 2,459,767 Revenues 3,141,099 3,303,700 3 ,296,400 3,298,700 Expenditures (3 ,926,458) (4 ,624 ,400) (4,048,1002 (4,763,8 00) Ending Fund Balance $ 3,211,467 $ 1,890,767 $ 2,459,767 $ 994,667 234 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 019-950 FUND: 019 Water Capital Improvement Fund 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Maintenance and Operations $ 499,770 $ 12,411,900 $ 820,300 $ 12,721,500 TOTAL $ 499,770 $ 12,411,900 $ 820,300 $ 12,721,500 ACCOUNT NUMBER EXPLANAT ION 49605 Construction-Capital Projects Various Contractors for capital projects 235 City of Seal Beach I FY2017-2018 DEPARTMENT: Public Works Account Code: 019-950 FUND: 019 Water Capital Improvement Fund 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Depreciation 019-950-40900 $ 499,770 $ 497,600 $ $ Construction -Capital Projects 019-950-49605 11 ,914 ,300 820,300 12,721,500 TOTAL MAINTENANCE AND OPERATIONS $ 499,770 $ 12,411,900 $ 820,300 $ 12,721,500 TOTAL EXPENDITURES $ 499,770 $ 12,411,900 $ 820,300 $ 12,721,500 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 20,133,254 $ 20,882,734 $ 20,882,734 $ 21,550,434 Revenues 1,249,250 1,410,000 1,488,000 1,425,000 Expenditures {499.770) {12 ,411 ,9OO1 {820.3OO1 {12,72 1,500) Ending Fund Balance $ 20,882,734 $ 9,880,834 $ 21,550,434 $ 10,253,934 236 City of Seal Beach DEPARTMENT: Public Works FUND: 021 Vehicle Replacement Fund 2013-2014 Actual Maintenance and Operations $ 194,136 $ Capital Outlay 173 ,619 TOTAL $ 367,755 $ ACCOUNT NUMBER EXPLANATION 47002 48075 Transfer Out -Operations Vehicles 2014-2015 Amended Budget 737,000 489,000 1,226,000 IFY 2015·2016 Account Code: 021-980 2015-2016 2014-2015 Proposed Estimated Budget $ 737,000 $ 80,000 343,600 180 ,000 $ 1,080,600 $ 260,000 Transfer to Tidelands Fleet replacement vehicles and equipment uplifti costs including radios in the fleet 237 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 021-980 FUND: 021 Vehicle Replacement Fund 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Transfer Out -CIP 021-980-47000 $ 194,136 $ $ $ Transfer Out -Operations 021-980-47002 737,000 737 ,000 80 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 194,136 $ 737,000 $ 737 ,000 $ 80 ,000 CAPITAL OUTLAY Depreciation 021-980-40900 $ 165 ,259 $ 145,400 $ $ Vehicles 021-980-48075 8,360 343,600 343,600 180 ,000 TOTAL CAPITAL OUTLAY $ 173,619 $ 489 ,000 $ 343,600 $ 180 ,000 TOTAL EXPENDITURES $ 367,755 $ 1,226,000 $ 1,080 ,600 $ 260,000 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 2,805,505 $ 2,747,749 $ 2,747,749 $ 1,977,149 Revenues 310,000 310,000 310,000 Expenditures (367,755) (1,226,000) (1,080,600) (260,000) Ending Fund Balance $ 2 ,747 ,749 $ 1,831,749 $ 1,977,149 $ 1,717,149 238 THIS PAGE INTENTIONALLY LEFT BLANK 239 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 Department will continue its aggressive capital improvement program and on- going maintenance. • The Department oversees a sewer grease ordinance and a Fats Oils and Grease Program. • The Sewer Master Plan will be updated in FY 2017-18 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. 240 City of Seal Beach I FY 2017-2018 DEPARTMENT: Public Works Account Code: 043-925 FUND: 043 Sewer Operations 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Personnel Services $ 668,348 $ 931,300 $ 926,500 $ 984,300 Maintenance and Operations 262,312 282 ,000 224 ,600 354,700 TOTAL $ 930,660 $ 1,213,300 $ 1,151,100 $ 1,339,000 ACCOUNT NUMBER EXPLANATION 40001 Full-time Salaries 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 40027 Vacation Buy/payout Employee benefits costs 40033 Medical Waiver Employee benefits costs 40100 Office Supplies Office supplies and furniture 40300 Memberships and Dues State certifications and APWA 40400 Training and Meetings Training and staff development 40700 Equipment/Materials Equipment, pumps, and pump repair 40900 Depreciation Annual depreciation of sewer fixed assets 41000 Telephone Telephone and cell 41010 Gas Gas 41020 Electricity Electricity 44000 Contract Professional SVC5 Pump station maintenance, emergency response, sewer cleaning, FOG program, landscape maintenance, uniforms, Beehive, and Gov Clarity 44050 Overhead Administrative expenses calculated for department 45000 Intergovernmental South Coast Air Quality Management District 241 City of Seal Beach FY 2017·2018 DEPARTMENT: Public Works Account Code: 043-925 FUND: 043 Sewer Operations 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES Full-time Salaries 043-925-40001 $ 503,500 $ 636 ,200 $ 591 ,500 $ 660,800 Temporary Special Pay 043-925-40002 100 Over-time 043-925-40003 8,383 10,500 32,100 10,500 Part-time 043-925-40004 26,495 45,300 59,600 49,800 Auto Allowance 043-925-40008 923 900 900 900 Cell Phone Allowance 043-925-40009 902 700 700 700 Deferred Comp -Cafeteria 043-925-40010 4,862 5,100 4,500 5,200 Deferred Comp 043-925-40011 12 ,095 15,500 15,100 14,100 PERS Retirement 043-925-40012 27,755 106 ,800 103 ,300 121,100 PARS Retirement 043-925-40013 319 600 800 600 Medical Insurance 043-925-40014 57,522 84,300 80,200 95,700 AFLAC Cafeteria 043-925-40015 762 1,200 800 300 Medicare Insurance 043-925-40017 6 ,825 10,500 8,300 10,900 Life and Disability 043-925-40018 4,574 6 ,300 5,500 6,600 FICA 043-925-40019 22 100 100 100 Flexible Spending -Cafeteria 043-925-40022 227 400 200 300 Cafeteria -Taxable 043-925-40023 296 400 500 700 Comp time Buy/Payout 043-925-40026 1,966 2,900 Vacation Buy/Payout 043-925-40027 8,063 6,500 16,800 5,300 Sick Payout 043-925-40028 2,857 2,600 Medical Waiver 043-925-40033 700 TOTAL PERSONNEL SERVICES $ 668,348 $ 931,300 $ 926,500 $ 984,300 MAINTENANCE AND OPERATIONS Office Supplies 043-925-40100 $ 701 $ 1,000 $ 1,000 $ 4,000 Membership and Dues 043-925-40300 270 1,300 1,000 1,400 Training and Meetings 043-925-40400 188 2,000 1,000 2,000 Equipment and Materials 043-925-40700 19,362 37,500 35,000 37 ,500 Depreciation 043-925-40900 53 ,653 10,000 Telephone 043-925-41000 12,400 4,900 10,000 12,000 Gas 043-925-41010 917 500 600 1,000 Electricity 043-925-41 020 23 ,728 29,000 22 ,000 24 ,000 Contract Prof Svcs 043-925-44000 93,294 116,800 90,000 203 ,800 Overhead 043-925-44050 54 ,000 54,000 54,000 54 ,000 Intergovernmental 043-925-45000 3,799 25,000 10,000 15,000 TOTAL MAINTENANCE AND OPERATIONS $ 262 ,312 $ 282,000 $ 224 ,600 $ 354 ,700 TOTAL EXPENDITURES $ 930,660 $ 1,213,300 $ 1,151,100 $ 1,339,000 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 1,059,938 $ 807,691 $ 807 ,691 $ 419,091 Revenues 678,413 735 ,300 762 ,500 762,300 Expenditures (930,660) (1,213,300) (1,151,100) (1,339,000) Ending Fund Balance $ 807,691 $ 329,691 $ 419,091 $ (157,609) 242 City of Seal Beach DEPARTMENT: Public Works FUND: 044 Sewer Capital 2015-2016 Actual Maintenance and Operations $ 799,987 TOTAL $ 799,987 Account Number Explanation Amortization 47600 47999 49605 Interest Expense Construction-Capital Projects FY 2017-2018 Account Code: 044-975 2016-2017 Amended 2016-2017 Budget Estimated $ 2,161,600 $ 760,700 $ 2,161,600 $ 760,700 2000 Sewer System Certificates of Participation 2000 Sewer System Certificates of Participation Various Contractors for capital projects 2017-2018 Proposed Budget $ 1,185,500 $ 1,185,500 243 City of Seal Beach I FY 2017·2018 DEPARTMENT: Public Works Account Code: 044·975 FUND: 044 Sewer Capital 2016·2017 2017·2018 Account 2015·2016 Amended 2016·2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Depreciation 044-975-40900 $ 561 ,890 $ 568,900 $ $ Amortization 044-975-47600 12,070 12,100 12,100 12,100 Interest Expense 044-975-47999 226,027 218,100 218,100 206,400 Construction -Capital Projects 044-975-49605 1,362,500 530,500 967 ,000 TOTAL MAINTENANCE AND OPERATIONS $ 799,987 $ 2,161,600 $ 760,700 $ 1,185,500 TOTAL EXPENDITURES $ 799,987 $ 2 ,161,600 $ 760,700 $ 1,185,500 FUND BALANCE ANALYSIS 2016·2017 2017·2018 2015·2016 Amended 2016·2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ 21 ,731,611 $ 22,787,836 $ 22,787,836 $ 23,793,136 Revenues 1,856 ,212 1,728,000 1,766,000 1,735,000 Expenditures (799,987) (2,161,600) (760 ,700) (1 ,185 ,500) Ending Fund Balance $ 22,787,836 $ 22,354,236 $ 23,793,136 $ 24 ,342 ,636 244 THIS PAGE INTENTIONALLY LEFT BLANK 245 City of Seal Beach I FY 2017·2018 DEPARTMENT: FUND: Fund 001 Fund 019 Fund 034 Fund 040 Fund 042 Fund 044 Fund 049 Fund 050 Fund 080 Fund 209 TOTAL Public Works -Capital Improvement Projects Various Funding Sources General Fund Water Capital Fund Tidelands State Gas Tax Measure M2 Sewer Capital Fund Traffic Impact Seal Beach Cable Citywide Grants CFD Landscape Approved Carry over 2017-18 2016-17 Proposed Budget Budget $ 5,757,400 $ 1,182,700 11,094,000 1,627,500 2,611,000 50,000 516,800 400,000 1,052,600 200,000 832,000 135,000 35,000 30,000 780,000 122,000 $ 22,765,800 $ 3,660,200 Capital Project (Fund 045) Water Capital Project (Fund 019) Sewer Capital Project (Fund 044) Total Capital Project -All Funds 2017-18 Total $ 6,940,100 12,721,500 2,661,000 916,800 1,252,600 967,000 35,000 30,000 780,000 122,000 $ 26,426,000 $ 12,737,500 12,721,500 967 ,000 $ 26,426,000 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. Major CIP's for FY 2016-2017 include, but not limited to Council Chambers and Seal Beach TV Remodel, Eisenhower Tot Lot Rehabilitaiton, West End Pump Station Improvements, new Traffic Management Center, Slurry Seal Project and City Concrete Repairs. For the FY 2017-2018, the total Capital Improvement Project budget is $12,737,500 which excludes the Water and Sewer Capital Funds, only $6,940,100 is General Fund. The remaining balance of $5,797,400 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. 246 CAPITAL IMPROVEMENT PROJECTS FY 2017-2018 DEPARTMENT: Public Works -Capital Improvement Projects Capital Fund: 045, 019, & 044 FUND: Various Funding Sources Approved Carry over 2017-18 Project 2016-17 Proposed 2017-18 Number Description Budget Budget Total Fund 001 General Fund BG1504 Citywide Financial Information System $ 190,000 $ $ 190,000 BG1603 Countywide 800m Hz Agreement 10,000 170,000 180,000 BG1801 City Facilities Roof Repair Project 200,000 200,000 BG1804 Police Oept. Electric Vehicle Charging Station 30,000 30,000 BG1805 Senior Center Improvement Project 50,000 50,000 EM1603 Tennis Center Workout Room and Locker Room Emergency Repairs 15,000 15,000 EM1701 West End Pump Station Emergency Project 59,000 59,000 PR1701 Annual Citywide Court Rehabilitation 30,000 30,000 PR1801 Annual Citywide Court Rehabilitation 30,000 30,000 S01801 West End Pump Station Improvements 200,000 200 ,000 S01802 Focus Preliminary Design Analysis Marina Orive 100,000 100,000 S01803 Focus Preliminary Design Analysis Seal Way 100,000 100,000 S01804 Focus Preliminary Oesign Analysis College Park East 100,000 100,000 ST1207 Seal Beach Comprehensive Parking Management Plan 642,000 642 ,000 ST1302 Underground Utility Project (Rule 20A) 10,000 10,000 ST1707 Annual Street Tree Planting Program 19,000 19 ,000 ST1807 Annual Street Tree Planting Program 20,000 20 ,000 Subtotal for General Fund $ 975,000 $ 1,000,000 $ 1,975,000 001 • 29013 Buildings Assigned Fund Balance BG1801 City Facilities Roof Repair Project $ $ 152,700 $ 152,700 BG1803 Marina Community Center HVAC Replacement 30,000 30,000 Subtotal for Building Assigned Fund Balance $ $ 182,700 $ 182,700 001 • 29009 Swimming Pool Assigned Fund Balance BG0904 New Swimming Pool $ 4,782,400 $ $ 4,782,400 Subtotal for Swimming Pool Assigned Fund Balance $ 4,782,400 $ $ 4,782,400 Total General Fund Requests: $ 6,767,400 $ 1,182,700 $ 6,940 ,100 Fund 019 Water Capital Fund BP1002 Pier Utility Upgrade Project $ 577 ,000 $ $ 577,000 BP1102 Local Coastal Plan 80 ,000 80,000 SS1801 City Yard Roof Repair 25,000 25,000 WT0904 Water Station Rehab. -Beverly Manor 4,759 ,000 441,000 5,200,000 WT1301 Hellman Ranch Permit 51,000 51,000 WT1501 Water Rate Study Update 53 ,000 20,000 73,000 WT1504 City Wide Water Meter Replacement 34 ,000 34,000 WT1603 Water Well Rehab Bolsa Chica 750,000 750 ,000 WT1605 Navy reservoir Chlorination System Upgrades 100 ,000 40 ,000 140 ,000 WT1606 Water Valve Replacement Program 42 ,500 42,500 WT1701 West Orange County Connector Waterline Extension 675 ,000 675,000 WT1702 Westminster Ave. Water Main Replacement 2,800,000 84,000 2,884,000 WT1703 405 Widening Water Line Reconfiguration 750,000 750,000 WT1704 Lampson Ave Water Main Replacement 1,300,000 40,000 1,340,000 WT1801 SCAOA Improvement Upgrade Project 100 ,000 100 ,000 Total Water Fund Requests: $ 11 ,094 ,000 $ 1,827 ,600 $ 12,721,600 Fund 034 Tidelands BP1002 Pier Utility Upgrade Project $ 2,531,000 $ $ 2,531,000 BPll02 Local Coastal Plan 80,000 80,000 BP1801 Boardwalk Blockwall Replacement 50,000 50 ,000 Total Tidelands Fund Requests: $ 2,6 11,000 $ 60 ,000 $ 2,861,000 247 CAPITAL IMPROVEMENT PROJECTS FY 2017-2018 DEPARTMENT: Public Works -Capital Improvement Projects Capital Fund: 045, 019, & 044 FUND: Various Funding Sources Approved Carry over 2017-18 Project 2016-17 Proposed 2017-18 Number Description Budget Budget Total Fund 040 State Gas Tax ST1508 Old Town Parking and Signage Improvement $ 91,000 $ $ 91,000 ST1606 Annual Signage Replacement 8,BOO 8,800 ST1610 Westminster Ave. Rehabilitation (WCL to Seal Beach Blvd) 192,000 192,000 ST1701 Annual Slurry Seal Program 100,000 50,000 150,000 ST1704 Annual Concrete Repair Program 50,000 50,000 ST1705 Annual Striping Program 25,000 25,000 ST1708 Westminster/17th SI. Corridor Traffic Signal Synchronization 50,000 50,000 ST1801 Annual Slurry Seal Program 250,000 250,000 ST1B02 Annual Concrete Repair Program 75,000 75,000 ST1805 Annual Striping Program 25,000 25,000 Total Gas Tax Fund Requests: $ 516,800 $ 400,000 $ 916,800 Fund 042 Measure M2 ST1509 Westminster Ave Median Improvement $ 119,000 $ $ 119,000 ST1602 Local Street Resurfacing Program 270,000 270,000 ST1610 Westminster Ave. Rehabilitation (WCL to Seal Beach Blvd) 288,600 100,000 388,600 ST1702 Local Street Resurfacing Program 175,000 175,000 ST1703 Arterial Street Resurfacing Program 200,000 200,000 ST1808 New Traffic Signal Battery Back-up Project 100.000 100.000 Total Measure M2 Fund Requests: $ 1,052,600 $ 200,000 $ 1,252,600 Fund 044 Sewer Capital Fund BP1002 Pier Utility Upgrade Project $ 622,000 $ $ 622,000 BPll02 Local Coastal Plan 80,000 80,000 SS1301 Sewer System Master Plan Update 66,000 66,000 SS1401 Sewer Rate Study 54,000 10,000 64,000 SS1601 Manhole Rehabilitation 10,000 10,000 SS1801 City Yard Roof Repiar 25,000 25,000 WT1801 SCADA Improvement Upgrade Project 100,000 100,000 Total Sewer Fund Requests: $ 832,000 $ 135,000 $ 967,000 Fund 049 Traffic Impact ST1207 Seal Beach Comprehensive Parking Management Plan $ $ 35,000 $ 35,000 Total Traffic Impact Requests: $ $ 35,000 $ 35,000 Fund 050 Seal Beach Cable Foundation BG1802 AudioNisual Council Chambers Upgrade $ $ 30,000 $ 30,000 Total Seal Beach Cable Foundation Fund Requests: $ $ 30,000 $ 30,000 Fund 080 Citywide Grants 080-361 Grant Reimb. ST1408 Traffic Management Center Upgrade (361) $ 68 ,000 $ $ 68,000 ST1610 Westminster Ave. Rehabilitation (WCL to Seal Beach Blvd) 481 ,000 481,000 ST1708 Westminster/17th SI. Corridor Traffic Signal Synchronization 231 ,000 231 ,000 Total Citywide Grant Fund Requests: $ 780,000 $ $ 780,000 Fund 209 CFD Landscape ST1509 Westminster Ave Median Improvement $ 122,000 $ $ 122,000 Total Community Facilities District Requests: $ 122,000 $ $ 122,000 TOTAL EXPENDITURES $ 22.765.800 $ 3.660 .200 $ 26.426.000 248 City of Seal Beach DEPARTMENT: Public Works FUND: 045 Capital Project Fund Maintenance and Operations TOTAL ACCOUNT NUMBER EXPLANATION $ $ 2015-2016 Actual 2,619,901 2,619,901 44000 Contract Professional Svcs $ $ FY 2017-2018 Account Code: 045-333 2016-2017 Amended Budget 13,083 ,300 $ 13,083,300 $ 2016-2017 Estimated 2017-2018 Proposed Budget 2 ,243,500 _$'----_1_2-'--, 7_37---,,_50_0_ 2 ,243,500 $ 12,737,500 =========== Various Contractors for capital projects 249 City of Seal Beach FY 2017-2018 DEPARTMENT: Public Works Account Code: 045-333 FUND: 045 Capital Project Fund 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget MAINTENANCE AND OPERATIONS Contract Professional Svcs 045-333-44000 $ 2 ,619,901 $ 13,083,300 $ 2,243,500 $ 12,737,500 TOTAL MAINTENANCE AND OPERATIONS $ 2 ,619,901 $ 13,083,300 $ 2,243,500 $ 12,737,500 TOTAL EXPENDITURES $ 2,619 ,901 $ 13,083,300 $ 2,243,500 $ 12,737,500 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ $ $ $ Revenues 2 ,619,901 13,083,300 2,243 ,500 12 ,737 ,500 Expenditures (2 ,619,901 ) (13,083,300) (2,243 ,500) (12,737,500) Ending Fund Balance $ $ $ $ 250 THIS PAGE INTENTIONALLY LEFT BLANK 251 City of Seal Beach Managing Bepartment 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 . 252 City of Seal Beach FY 2017-2018 DEPARTMENT: Finance Account Code: 300-063 FUND: 300 RDA -Riverfront Fund 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Maintenance and Operations $ 3,580 $ $ $ TOTAL $ 3,580 $ $ $ ACCOUNT NUMBER EXPLANATION 253 City of Seal Beach DEPARTMENT: Finance FUND: 300 RDA -Riverfront Fund Account Description Number MAINTENANCE AND OPERATIONS Depreciation Extraordinary Gain/Loss 300-063-40900 300-063-47889 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES FUND BALANCE ANALYSIS Beginning Fund Balance Revenues Expenditures Ending Fund Balance $ $ $ $ $ 2015-2016 Actual 3,580 $ 2016-2017 Amended Budget 3,580 _$:::...... ___ _ 3,580 =$====== 2016-2017 2015-2016 Amended Actual Budget 60,861 $ 57,281 (3,580) 57,281 $ 57,281 FY 2017-2018 Account Code: 300-063 $ $ $ $ $ 2016-2017 Estimated 2016-2017 Estimated 57,281 57,281 $ $ $ $ $ 2017-2018 Proposed Budget 2017-2018 Proposed Budget 57,281 57,281 254 City of Seal Beach DEPARTMENT: Finance FUND: 302 RDA -Debt Service Fund 2015-2016 Actual Debt Service $ 168,568 TOTAL $ 168;568 ACCOUNT NUMBER EXPLANATION 47888 Debt Service 47999 Interest Expense FY 2017-2018 Account Code: 302-065 2016-2017 Amended 2016-2017 Budget Estimated $ 767,300 $ 767,300 $ $ 767,300 $ 767 ,300 $ Debt service principal -Tax Allocation Bonds A & B Debt service interest -Tax Allocation Bonds A & B Interest accrual A&B 2017-2018 Proposed Budget 751,800 751,800 255 City of Seal Beach I FY 2017-2018 DEPARTMENT: Finance Account Code: 302-065 FUND: 302 RDA -Debt Service Fund 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget DEBT SERVICE Debt Service-RDA Debt Svc 302-065-47888 $ $ 575,000 $ 575,000 $ 600 ,000 Interest Expense 302-065-47999 168,568 192,300 192,300 151,800 TOTAL DEBT SERVICE $ 168,568 $ 767,300 $ 767,300 $ 751,800 TOTAL EXPENDITURES $ 168,568 $ 767,300 $ 767,300 $ 751,800 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ (2 ,966,134) $ (2,411,571 ) $ (2,411,571 ) $ (2,411 ,571 ) Revenues 723,131 767,300 767,300 751 ,800 Expenditures (168 ,568) (767,300) (767,300) (751 ,800) Ending Fund Balance $ (2 ,411,571 ) $ (2,411 ,571 ) $ (2 ,411 ,571 ) $ (2 ,411 ,571 ) 256 City of Seal Beach DEPARTMENT: Finance FUND: 304 Retirement Obligation Fund 2015-2016 Actual Personnel Services $ 8,859 Maintenance and Operations 945,617 TOTAL $ 954,476 ACCOUNT NUMBER EXPLANATION FUll-time Salaries 40001 44000 Contract Professional Svcs FY 2017-2018 Account Code: 304-081 2016-2017 2017-2018 Amended 2016-2017 Proposed Budget Estimated Budget $ 14,800 $ 4,500 $ 7,000 1,023,200 1,023,200 1,204,900 $ 1,038,000 $ 1,027,700 $ 1,211,900 Employee salaries costs BNY Trustee Fee , Legal Counsel , Wildan, and audit 45051 Housing Authority 20% Set Asside Housing Authority 47002 47888 Transfer Out -Operations Principal -Sewer Debt service transfer to Fund 302 Sewer Fund 257 City of Seal Beach FY 2017-2018 DEPARTMENT: Finance Account Code: 304-081 FUND: 304 Retirement Obligation Fund 2016-2017 2017-2018 Account 2015-2016 Amended 2016-2017 Proposed Description Number Actual Budget Estimated Budget PERSONNEL SERVICES FUll-time Salaries 304-081-40001 $ 7,825 $ 14,800 $ 4,000 $ 7,000 Deferred Comp -Cafeteria 304-081-40010 21 Deferred Comp 304-081-40011 275 100 PERS Retirement 304-081-40012 619 400 Medicare 304-081-40017 115 Flexible Spending -Cafeteria 304-081-40022 4 TOTAL PERSONNEL SERVICES $ 8,859 $ 14,800 $ 4,500 $ 7,000 MAINTENANCE AND OPERATIONS Contract Professional 304-081-44000 $ 14,317 105,900 105 ,900 60,500 Housing Auth .-Admin Allow 304-081-45051 150,000 150,000 150,000 150 ,000 Transfer Out 304-081-47000 722,410 Transfer Out -Operations 304-081-47002 767,300 767,300 751,800 Project/Admin. Allowance Exp 304-081-47001 54,475 Principal -Sewer 304-081-47888 242,600 Interest Expense 304-081-47999 4,415 TOTAL MAINTENANCE AND OPERATIONS $ 945,617 $ 1,023,200 $ 1,023,200 $ 1,204,900 TOTAL EXPENDITURES $ 954,476 $ 1,038,000 $ 1,027,700 $ 1,211,900 FUND BALANCE ANALYSIS 2016-2017 2017-2018 2015-2016 Amended 2016-2017 Proposed Actual Budget Estimated Budget Beginning Fund Balance $ (299 ,818) $ 75,071 $ 75,071 $ 41,871 Revenues 1,329 ,365 994 ,500 994,500 1,173,900 Expenditures (954,476) (1,038,000) (1 ,027,700) (1,211,900) Ending Fund Balance $ 75,071 $ 31,571 $ 41,871 $ 3,871 258 THIS PAGE INTENTIONALLY LEFT BLANK 259 Appropriations Limits To be inserted in the final copy 260 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 2017- 2018. 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. 261 Long-Term Debt City of Seal Beach Outstanding Debt Schedule Beginning Requirements for Fi scal Year Ending Original Outstanding EndinQ Jun e 30 , 2017 Outstanding Name of Bond, Loan Amount of Balance Interest I Pri nci pal I Balance or Capital Lease Issue 7/1/2017 Payable Payment Total 6/30/2018 General Fund Capital Leases Energy Efficiency Program 1,546,931 672 ,828 22,290 69,520 91,810 603 ,308 Total General Fund 1,546,931 672 ,828 22 ,290 69 ,520 91 ,810 603,308 Water and Sewer Entep.rlse State of CA Revolving Loan 10-838-550 2,644,015 2,086,731 54,255 115,525 169,780 1,971,206 State of CA Revolving Loan 10-842-550 1,652,742 1,451,469 37,738 68,985 106,723 1,382,484 2011 Installment Sales Agreement 3,310,000 2,420,000 114,360 150,000 264,360 2,270,000 Total Water and Sewer Enterprise Funds 7,606,757 5,958,200 206,353 334,510 540 ,863 5,623,690 Pension Obligation Bond Police Plan 2008A-2 8,775 ,000 2,414 .000 107,153 1.151 ,000 1,258,153 1,263,000 Total Pension Obligation Fund 8,775,000 2,414,000 107,153 1,151,000 1,258,153 1,263,000 Lease Revenue 2009 Bond Bond Fire Station Project 6 ,300 ,000 2 .835,000 99 ,335 420 .000 519 .335 2,415 .000 Total Lease Revenue Fund 6,300,000 2,835,000 99,335 420,000 519,335 2,415,000 Total All City Funds Outstanding Debt 24,228,688 11,880,028 435,131 1,975,030 2,410,161 9,904,998 262 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 Qualitv Improvemen t 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 payoff 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 payoff this long-term debt. The General Fund is the source of the payments of principal and interest. 263 Desc ripti o n of Fund s 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 improvem ent 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 0 71 : 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 Gra nts Fund 080: This fund accounts for various Federal and State grants that are restricted to expenditures for specific projects or purposes. Community Fa c ilities District No. 2002-0 1 20 2 & 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. 264 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 S8 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. 265 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 Entemrise 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). 266 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 . 267 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 . 268 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 pres'ent 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.