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Home My WebLink AboutCC AG PKT 2008-02-11 #H0 AGENDA STAFF REPORT DATE: February 11, 2008 TO: Honorable Mayor and City Council THRU: David Carmany, City Manager FROM: Robbeyn Bird, Director of Administrative Services SUBJECT: FISCAL YEAR 2007 -08 MID -POINT BUDGET MODIFICATIONS SUMMARY OF REQUEST: Staff requests that the City Council adopt Resolution No. approving a Budget Amendment to revise revenue estimates and various appropriations. BACKGROUND: • Staff has completed the Mid -Point Budget review of the FY 2007 -08 budgets. Resolution No. details the changes to various revenue estimates and appropriations based on analysis and discussions with Department Directors. The following provides additional information of the most significant changes: Revenues: • Property Taxes Unsecured — Unsecured property taxes collected for the current fiscal year are slightly higher than previously projected. Therefore, staff is increasing the budget from $195,000 to $218,500. • Sales Tax "Backfill" — Sales tax amounts are considerably higher than previously projected in the original budget resulting in approximately $100,000 higher sales tax revenue. • Building and Safety Fees — As a result of continuing new development in the City, staff is increasing the estimate for Building and Safety Fees by $280,000. • Collected $140,000 of General Fund reimbursements. Previously, there was nothing budgeted in this category. Appropriations: • Salaries and Benefits — As a result of salary increases in July 2007 and • changes in personnel, staff is revising all Salary and Benefit categories by $161,610 across all General Fund departments, various special revenue funds, and enterprise funds. Agenda Item • New Police and Public Works Rehabilitation & Repairs Project — A new • generator is needed for the Police Department which will cost approximately $465,000 to purchase and install. • Approximately $199,000 will be used for the local paving program. This capital project is funded by Gas Tax, Measure M, and Proposition 1 B. The City was recently notified that the Proposition 1 B funds have been increased by $178,000. The remaining $20,000 will come from available reserve balances. • A transfer from the General Fund to the capital projects fund in the amount of $400,000 is requested to repair and remodel various City facilities including the Police station, fire station, recreation buildings and City Hall. FINANCIAL IMPACT: Based on the Mid -Point Budget review, the fiscal year 2007 -08 General Fund projected ending fund balance will decrease by $749,760 from $25,531,863 to $24,782,103. RECOMMENDATION: It is recommended that the City Council adopt Resolution No. approving a • Budget Amendment to modify the fiscal year 2007 -08 budget. SUBMITTED BY: NOTED AND APPROVED: - � Robbeyn gird, David Carmany, City Manager Director of Administrative Services/Treasurer • RESOLUTION NUMBER • A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEAL BEACH, CALIFORNIA, AUTHORIZING A BUDGET AMENDMENT IMPLEMENTING THE FISCAL YEAR 2007 -08 MID -POINT BUDGET REVIEW WHEREAS, the fiscal year 2007.2008 budget requires budgetary amendments as outlined below: THE CITY COUNCIL OF THE CITY OF SEAL BEACH DOES HEREBY RESOLVE: The budget after Mid -Point budget review is hereby Increased as follows: EXPENDITURES City Manager Full -time Salaries 001 -011 -40001 REVISED/ 400,800 21,800 Change In Personnel PIERS - retirement 001 -01140012 ADOPTED PROPOSED BUDGET(dkF) EXPLANATION DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE GENERALFUND 001 -01140017 51500 5,800 300 Change in Personnel REVENUES 001 -011 -40018 5,300 5,500 200 Change in Personnel Property Taxes Unsecured 001 -00030002 195,000.00 216,500 23,600 Original budget correction Sales Tax'Back -Fill' 001 -00030017 814,000.00 914,000 100,000 Odginal budget correction Building Perks 001 -000 -30210 275,000 425,000 150,000 Original budget correction Other Perks 001-000.30250 37,000 57,000 20,000 Original budget correction Plan Check Fees 001. 000.30825 175,DW 215,000 40,000 Original budget correction Electrical Permits 001-000.30230 40,000 60,000 20,000 Original budget correction Plumbing Permits 001- 00030255 35,000 45,000 10,000 Odginal budget correction Planning Fees 001. 00030620 25,000 e5,000 40,000 Original budget correction Mlacelaneous Revenue 001-000.30960 - 140,000 140,000 Reimbursement • $18,500 from RDA for city staff Council approved [names In Medicare Insurance • 001- 01240017 2,900 2,700 costs and $33.050 from Tidelands salaries Beach Fund to offset Increase In Transfer In From Other Fund 001. 00031500 347,000 398,550 51,550 revenues Total change In General Fund Revenue Estimates 596,050 8,400 EXPENDITURES City Manager Full -time Salaries 001 -011 -40001 379,000 400,800 21,800 Change In Personnel PIERS - retirement 001 -01140012 53,000 55,600 2,500 Change In Personnel Medical Insurance 001 -011.40014 33,500 30,000 (3,500) Admin. of Cafeteria Plan Medicare Insurance 001 -01140017 51500 5,800 300 Change in Personnel Life and Disability Ina. 001 -011 -40018 5,300 5,500 200 Change in Personnel Telephone D01 -011.41000 - 200 200 Original budget correction Subtotal City Manager 21,600 City Clerk Council approved Increase in Full -time Salaries 001 -01240001 13513DO 142,800 7,500 salaries Council approved Increase In Deferred Compensation 001 -01240011 4,300 4,500 2D0 salaries Council approved increase In PERS - retirement •• 001 -01240012 18,600 19,600 800 salaries Council approved [names In Medicare Insurance • 001- 01240017 2,900 2,700 (200) salaries Council approved Increase In We and Disability 001 -01240018 2,000 2,100 100 salaries Subtotal City Clark 8,400 REVISED/ ADOPTED PROPOSED BUDGET (dlff) EXPLANATION DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE • Administrative Svcs. Full -time Salaries 001 -017.40001 415,000 571,100 (41,900) Change In Personnel Deferred Compensation 001 -017.40011 13,400 12,000 (1,400) Change In Personnel PERs Retirement 001 -017 -40012 57,300 51,500 (51800) Change in Personnel Medical Insurance 001 -01740014 53,100 48,000 (51100) Admin. of Cafeteria Plan Medicare Insurance 001 -01740017 7,200 6,800 (600) Change In Personnel Life and Disability 001 - 01740018 8,000 5,500 (500) Change In Personnel Publlcflegal Notices 001 -01740200 3,000 3,200 200 Original budget correction Special Departmental 001 -01740800 24,000 27,000 3,000 Original budget correction Contract Prof Svcs 001 -01744000 224,600- 336,500 112,000 Original budget correction Subtotal Administrative Svcs. 59,900 Non - Departmental PERs Retirement 001 -01940012 3,100 3,100 Original budget correction Contract Prof Svcs 001 -01944000 142,200 183,200 21,000 Original budget correction Subtotal Non - Departmental 24,100 Pollee Field Services Council approved Increase in Full -lime Salaries 001- 022.40001 2,595,000 2,680,500 85,500 salaries Council approved Increase In Holiday Pay 001 -02240005 141,000 145,000 4,000 salaries Council approved Increase in Deferred Compensation 001 -02240011 5,400 6,700 300 salaries Council approved Increase in • PIERS retirement 001-02240012 1,775,000 1,885,000 90,000 salaries Medical Insurance 001- 02240014 341,300 330,000 (11,300) Admin. of Cafeteria Plan Council approved Increase In Medicare Insurance 001 -02240017 44,500 48,800 2,100 Salades Council approved increase In Life and Disability 001 -02240018 35,700 37,000 1,300 salaries Council approved Increase In Annual Education Pay 001 -02240021 70,000 122,000 52,000 salaries Council approved Increase in Tuition Reimbursement 001 -02240007 - 9,400 9,400 salades Subtotal Police Field Services 233,300 Police Support Services Council approved Increase In Full -time Salaries 001 -02340001 634,000 800,000 (34,000) salaries Part-time Salaries 001 -023 -40004 70,000 85,000 15,000 Odglnal budget correction Deferred Compensation 001-02340011 9,000 9,700 700 Original budget correction PERS retirement 001 -02340012 89,000 83,600 (5,400) Or4*ml budget correction PARS Retirement 001 -023.40013 1,OD0 1,100 100 Original budget correction Medical Insurance 001 -02340014 100,000 94,200 (5,800) Admin. of Cafeteria Plan Medicare Insurance 001 -02340017 91500 10,200 700 Original budget correction Ufa and Disability 001423 -40018 9,500 9,200 (300) Original budget correction Uniform Pay 001 -02340020 4,500 3,800 (900) Original budget correction Unemployment 001 -02340030 - B00 800 Original budget correction Membership and Dues 001 -02340300 3,500 4,500 1,000 Original budget correction • Training and Meetings 001 - 02340400 19,200 44,200 25,000 Original budget correction Equipment/materiale 001 -02340700 14,500 54,500 50,000 Original budget correction Special Departmental 001 -02340800 48,500 49,500 3,000 Original budget correction Contract Prof. Svcs 001 -023 -44000 358,750 385,300 26,550 Original budget correction Subtotal Police Support Services 76,450 REVISED/ ADOPTED PROPOSED BUDGET (dllf) EXPLANATION DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE • Planning Full -time Salaries 001 -030.40001 253,000 257,000 4,000 Change in Personnel Deferred Compensation 001-030.40011 9,500 9,600 100 Change in Personnel Pere Retirement 001 -030. 40012 35,000 35,700 700 Change In Personnel Medical Insurance 001 -030.40014 22,000 22,500 500 Admin. of Cafeteria Plan Medicare Insurance 001-030.40017 4,300 4,400 100 Change in Personnel Life and Disability 001- 030.40018 3,600 3,700 100 Change in Personnel Office Supplies 001 - 030.40100 2,000 3,000 1,000 Original budget correction Legal Notices 001 -03040200 2,000 5,20D 3,200 Odginal budget correction Membership and Dues 001 -03040300 11500 2,000 500 Original budget correction Subtotal Planning 10,200 Buildingl8daty Medical Insurance 001 -03140D14 1,900 1,700 (200) Admin. of Cafeteria Plan Office Supplies 001 -03140100 700 1,000 300 Original budget correction Contract Prof Svcs 001-03144000 385,000 435,000 50,000 Original budget correction Sublohl BulldinglSafety 50,100 Engineering Full -time Salaries 001 -04240001 22,700 21,500 (1,200) Change In Personnel • Cell Phone Allowance 001-04240009 900 2,180 11250 Original budget correction Deferred Compesation 001-04240011 700 800 (100) Change in Personnel PERS - retirement 001-042 -40012 3,200 2,800 (400) Change In Personnel Medical Insurance 001-042.40014 3,200 2,900 (300) Admin. of Cafeteria Plan Medicare Insurance 001-04240017 900 200 (100) Change In Personnel Unemployment 001 -04240030 - 900 900 Original budget correction Subtotal Engineering so Storm Drains Full -time Salaries 001 - 04340001 117,200 118,500 (700) Change in Personnel Deferred Compensation 001 - 04340011 2,800 2,90D 100 Change In Personnel PERS - retirement 001 -04340012 18,300 15,6D0 (700) Change In Personnel Medical Insurance 001 -04340014 18,000 15,300 (700) Admin. of Cafeteria Plan Medicare Insurance 001 -043 -40017 1,500 1,400 (100) Change in Personnel Subtotal Storm Drains (2,1 DO) Street Maintenance Full -time Se[edge 001-04440001 347,600 348,200 700 Change In Personnel Deferred Compensation ODI-044.40011 7,500 7,800 100 Change in Personnel PERS - Retirement 001 04440012 48,2D0 46,100 (21100) Change In Personnel Medical Insurance 001 - 04440014 50,800 48,300 (21500) Admin. of Cafeteria Plan Medicare Insurance 001- 04440017 3,300 3,000 (300) Change in Personnel • Life and Durability 001 -04440018 51000 51100 100 Change In Personnel Subtotal Street Maintenance (4,000) REVISED/ Transfer out Transfer Out 001-08047000 5,594,291 8,459,891 865,400 Subtotal Transfer Out 865,400 Total General Fund Increase In appropriations 1.344,810 Net change In General Fund (749,780) Tideland@ Beach Fund • Reimbursement Mlsc 034-000~90700 5,500 17,600 12,000 Original budget correction Other Agency Revenue 034-000-30980 31,500 71,000 39,500 Original budget correction Total Revenues 51.500 ADOPTED PROPOSED BUDGET (ddn EXPLANATION DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE • Landscape Maintenance Full-time Salaries 001-049.40001 32,400 30,100 (2,300) Change In Personnel Deferred Compensation 001-049.40011 1,000 900 (100) Change In Personnel PERS - retirement 001-049-40012 4,500 3,900 (600) Change In Personnel Medical Insurance 001-04940014 3,000 2,800 (400) Change In Personnel Medicare Insurance 001 - 04940017 400 300 (100) Change In Personnel Subtotal Landscape Maintenance (3,500) Auto Maintenance Full -time Salaries 001 -05040001 71,100 69,100 (2,000) Change In Personnel Deferred Compensation 001 -050.40011 1,400 1,200 (200) Change In Personnel PERs retirement 0014150.40012 10,000 9,400 (600) Change In Personnel Medical Insurance 001-050 -40014 7,900 7,000 (900) Change In Personnel Subtotal Auto Maintenance (3,700) Building Maintenance Full -time Salaries 001-052-40001 70,500 70,700 200 Change In Personnel Defend Compensation 001 - 052.40011 1,500 1,300 (200) Change In Personnel PERS - retirement 001 -052 -40012 9,800 9,100 (700) Change in Personnel Medical Insurance 001 -05240014 8,500 7,100 600 Admin. of Cafeteria Plan Overtime 001 -052 -40003 1,000 3,000 2,000 Original budget correction Subtotal Building Malydenence 1,900 • Recreation Administration Full -time Salaries 001-070 -40001 164,500 169,000 4,500 Original budget correction Deferred Compensation 001 -07D -40011 4,100 4,200 100 Original budget correction PERS - retirement 001 - 070.40012 31,000 31,400 400 Original budget correction Medical Insurance 001- 070 -40014 17,000 18,100 (900) Admin. of Cafeteria Plan Contract Professional Services 001 -070 -44000 - 2,500 2,500 Sound System Installation Subtotal Recreation Administration 6,600 Sports League Unemployment 001 -071 -40030 - 100 100 Original budget correction Subtotal Sports League 100 Xfer to Designated Fund Balance Fund Balance - Undesignated 001400.29050 14,985,400 8,985,400 (B4O00,ODD) for CIP Fund Balance - Designated for Cap 001. 000.29042 1,000,000 7,000,000 8,000,000 Designate SSM for capital projects Transfer out Transfer Out 001-08047000 5,594,291 8,459,891 865,400 Subtotal Transfer Out 865,400 Total General Fund Increase In appropriations 1.344,810 Net change In General Fund (749,780) Tideland@ Beach Fund • Reimbursement Mlsc 034-000~90700 5,500 17,600 12,000 Original budget correction Other Agency Revenue 034-000-30980 31,500 71,000 39,500 Original budget correction Total Revenues 51.500 • J • REVISED/ ADOPTED PROPOSED BUDGET (diff) EXPLANATION DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE Lifeguards 03488330001 95,000 Full -time Salaries 034.828-4D001 197,000 Part -time Salaries 034. 828.40004 290,000 Surf Class Salaries 0344128 -40007 5,000 PERS - retirement 034. 828.40012 123,600 Medical Insurance 034- 52830014 30,000 Unemployment 034. 828.40030 - Office Supplies 034- 82630100 4,400 Training & Meetings 034 - 82830400 11,600 Automotive materials 034- 828.40600 7,800 Equipmenthnaterials 034 - 82830700 16,200 Special Departments! 034- 828.408W 6,500 Subtotal Lifeguards Beach Maintenance Full -time Salaries 03488330001 95,000 PERS - retirement 03486330012 13,200 Medical Insurance 034.88330014 13,500 Medicare Insurance 034. 88330017 2,100 Unemployment 034. 86330030 34,400 Transfer Out 034- 86337000 573,595 Subtotal Beach Maintenance Expenditures Original budget correction Total Tidelands Beach Fund Increase In Appropriations (7,000) Water Enterprise Fund 12,300 4,500 Full -time Salaries D17- 90030001 701,300 Deferred Compensation 017 - 90030011 13,200 PERS - retirement 017- 900. 40012 97,300 Medical Insurance 017.9D030014 112,200 Medicare Insurance 017 - 90030017 9,400 Life and Disability 017 - 90030018 10,000 Total Water Enterprise Fund Increasd(Decrease) In Expenditures Sewer Enterprise Fund 2,600 Original budget correction Full -time Salaries 043 - 92530001 253,000 Deferred Compensation 043- 92540011 5,700 PERS retirement 043- 92530012 35,000 Medical Insurance 043- 925.40D14 34,400 Medicare Insurance 043 - 925.40017 3,000 Total Sewer Enterprise Fund Increase (Decrease) In Expenditures Capital Protects Fund Transfer In 045-000411600 8,717,057 Contract Prof Svcs 045 - 33334000 14,033,335 Machinery & Equipment D45- 33338050 0 Total Capital Projects Fund Increase In Expenditures 199,600 2,600 Original budget correction 302,000 12,000 Original budget correction - (5,000) Original budget correction 125,200 1,600 Original budget correction 27,500 (2,500) Admin. of Cafeteria Plan 650 650 Original budget correction 5,800 1,400 Original budget correction 4,600 (7,000) Original budget correction 12,300 4,500 Original budget correction 19,700 1,500 Original budget correction 17,500 11,000 Odginal budget correction 20,750 92,500 (21200) Change In Personnel 12,400 (800) Change In Personnel 13,100 (400) Admin. of Cafeteria Plan 2,000 (100) Change In Personnel 1,200 1,200 Change In Personnel 606,845 33,050 Offset due to Increase In revenues 30,750 692,100 (9,200) Change In Personnel 12,400 (800) Change In Personnel 84,700 (32,600) Change In Personnel 97,500 (14,700) Admin. of Cafeterla Plan 8,1D0 (1,300) Change in Personnel 9,700 (300) Change In Personnel (58,900) 247,000 (5,000) Change In Personnel 5,600 (100) Change In Personnel 32,700 (2,300) Change In Personnel 32,400 (2,000) Admin. of Cafeteria Plan 2,700 (300) Change In Personnel (10,700) 9,781,457 1,064,400 Original budget correction 14,832,335 599,000 Original budget correction 465,400.00 465,401) Purchase & Install Generator at PD REVISED/ Total Riverhord Project Area Fund Increase In Expendiuree Grants ABC Grant: Grant Reimbursement -Pollee Gmn1075. 00030975 Overems -ABC 07545340003 Medicare Inaurance -ABC 07545340017 Training 8 Meetinga -ABC 07545340400 Equipment/Matedale -ABC 07545340700 Total ABC Grant Increase In Expenditures UASI Grant: Grant Reimbursement- Polloe Gian107640030975 Overtime -UASI 2008 07545040003 Medicare Insurance -UASI 2006 075. 45040017 Training IL MeetkVs -UASI 2008 075.450.40400 Tots] UASI Grant Increase In Expenditures CERT Grant: Giant Reimbursement -Police Grants 40,000.00 Equipment It Matenals -CERT 40,000.00 • Total CERT Giant Increase In Expenditures CLEEP Grant: Special Departmental 078- 77740500 Traffic Relief Fund Revenue from Other Agency 079- OW37033 Transfer Out 079.88847000 Total Traffic Relief Fund Increase In EXpendRUMS ADOPTED PROPOSED BUDGET(dit) EXPLANATION DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE Rlverfront Project Area • Original Budget Correction Tranater Out 083-08147000 1,846,691.00 1,885,191 18,SDO Original budget correction Total Riverhord Project Area Fund Increase In Expendiuree Grants ABC Grant: Grant Reimbursement -Pollee Gmn1075. 00030975 Overems -ABC 07545340003 Medicare Inaurance -ABC 07545340017 Training 8 Meetinga -ABC 07545340400 Equipment/Matedale -ABC 07545340700 Total ABC Grant Increase In Expenditures UASI Grant: Grant Reimbursement- Polloe Gian107640030975 Overtime -UASI 2008 07545040003 Medicare Insurance -UASI 2006 075. 45040017 Training IL MeetkVs -UASI 2008 075.450.40400 Tots] UASI Grant Increase In Expenditures CERT Grant: Giant Reimbursement -Police Grants 40,000.00 Equipment It Matenals -CERT 40,000.00 • Total CERT Giant Increase In Expenditures CLEEP Grant: Special Departmental 078- 77740500 Traffic Relief Fund Revenue from Other Agency 079- OW37033 Transfer Out 079.88847000 Total Traffic Relief Fund Increase In EXpendRUMS 18,500 43,200 43,200 ABC Grant revenue 38,800 38,800 Original Budget Correction 800 800 Original Budget Correction 2,400 21400 Original Budget Correction 3,400 31400 Original Budget Correction 13,800 13,800 UASI Grant revenue 13,000.00 6,700 Original Budget Correction 100 240,000.00 Original Budget Correction 360,000.00 18,500 43,200 43,200 ABC Grant revenue 38,800 38,800 Original Budget Correction 800 800 Original Budget Correction 2,400 21400 Original Budget Correction 3,400 31400 Original Budget Correction 13,800 13,800 UASI Grant revenue 6,700 6,700 Original Budget Correction 100 10D Original Budget Correction 7,000 7,000 Original Budget Correction 62,000 22,000 CERT grant revenue 62,000 22,000 Original Budget Correction 4,000 (9,000) Odginal Budget Correction 418,000 178,000 Prop 1B Increase 549,000 199,000 Original budget correction 21,uuu PASSED, APPROVED AND ADOPTED by the City Council of the City of Seal Beach on 11th day of February. 2008 by the fallowing vote: AYES: Councllmembere NOES: Councllmembere ABSENT: Councllmembere ABSTAIN: Councilmembers Mayor ATTEST: Linda Devine, City Clerk STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF SEAL BEACH ) • I, Linda Devine, City Clerk of Seal Beach, California, do hereby certify that the following resolution ut the original copy of Resolution Number on file In the office of the City Clerk, passed, approved, and adopted by the City Council of the City of Seal Beach, at a regular meeting thereof held an the 111b-day of February. ZOOS. City Clerk