HomeMy WebLinkAboutCC AG PKT 2010-02-08 #E AGENDA STAFF REPORT
DATE: February 8, 2010
TO: Honorable Mayor and City Council
THRU: David Carmany, City Manager
FROM: Robbeyn Bird, Director of Administrative Services
SUBJECT: FISCAL YEAR 2009 -10 MID -POINT BUDGET
MODIFICATIONS
SUMMARY OF REQUEST:
Staff requests that the City Council adopt Resolution No. 5965 approving Budget
Amendment No. 10 -08 -01 to revise revenue estimates and various
appropriations.
BACKGROUND:
Staff has completed the Mid -Point Budget review of the FY 2009 -10 budget.
Resolution No. 5965 provides changes to various revenue estimates which are
discussed in greater detail below. In addition, based on analysis and discussions
with Department Directors, appropriations have also been amended. The
following provides additional information for the most significant changes:
Revenues:
• Property Taxes Secured — As you may recall, as allowed by Proposition
1A, the Governor borrowed property taxes from local governments in the
current year. At the time that the City's budget was approved, this
w' occurred. l Beach's portion of the State take-away
in had not occu re Sea
g p Y
is approximately $750,000 explaining the proposed decrease to the
related revenue account.
• Property Tax In -Lieu of Vehicle License Fees — The original amount
projected in this account was $2.1 million. Based on updated information
from the County, this amount will be reduced by $48,000.
• Sales Tax "Backfill" — Sales tax amounts are considerably higher than
previously projected in the original budget resulting in approximately
$390,000 higher sales tax revenue.
Agenda Item E
Page 2
• Interest on Investments — Interest on investments is being reduced from
$812,000 to $240,000 based on interest earnings on the first six months of
the current fiscal year.
• Inmate Self Pay — The inmate self pay account was budgeted
conservatively at $100,000. Based on the 1 six months of the current
fiscal year, the revenue collected is $362,200. This account is
recommended to be increased by $550,000.
The remaining revenue adjustments are minor in terms of dollars and all increase
the revenues generated in the General Fund.
Appropriations:
o Full -time salaries — The 2009 -10 budget projected salaries were based on
the top step in the range. Many employees currently are not at top step
and staff is recommending adjusting salaries accordingly. Therefore,
$382,400 has been reduced from the General Fund budget.
o Overtime — An additional amount of $157,000 in police overtime is
requested due to vacancies in the Police Department for a variety of
reasons. This appropriation was needed to maintain minimum levels of
deployment.
o Risk Management — Risk management costs for general liability and
worker's compensation insurance was higher than anticipated in the 2009 -
10 budget resulting in an increase of $188,000.
• Medical Insurance — The increase for medical insurance in the amount of
$213,900 was an oversight during the budget preparation.
o Training and meeting — This account was increased by $15,000 for CSTI
disaster training and reduced by $10,000 in the Administrative Services
Department resulting in a net increase of $5,000.
o Debt service — The biggest changes included in this review are principal
and interest amounts that were budgeted in the General Fund. Through
discussions with the auditors and staff, two separate funds were set up —
one to record principal and interest payments on the fire station bonds and
the second one was to record payments on the pension obligation bonds.
The net result of this change is zero.
o Contract professional services — The biggest reduction in this account is a
decrease of $200,000 for the purchase of new financial accounting
software. Staff is recommending moving this amount from the 2009 -10
fiscal year to the 2010 -11, fiscal year.
FINANCIAL IMPACT:
Based on the Mid -Point Budget review, revenues will decrease by $192,500 and
expenditures will also decrease by $33,600 for a net change in the General Fund
of $158,900. After all budget amendments have been entered into the
Page 3
accounting system, the excess of revenue over expenditures is projected to be
$583,300.
RECOMMENDATION:
It is recommendedthat the City Council adopt Resolution No. 5965 approving
Budget Amendment No. 10 -08 -01 to modify the fiscal year 2009 -10 budget.
SUBMITTED BY: NOTED AND APPROVED:
Robbeyn = ird, David CarmanyjCity Manager
Director of Administrative. Services/Treasurer
Attachment:
A. Resolution No. 5965
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RESOLUTION NUMBER 5965
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SEAL BEACH, CALIFORNIA, AUTHORIZING A BUDGET
' AMENDMENT IMPLEMENTING THE FISCAL
YEAR 2009 -10 MID -POINT BUDGET REVIEW
JVHEREAS, the fiscal year 2009 -10 budget requires budgetary amendments as outlined below:
THE CITY COUNCIL OF THE CITY OF SEAL BEACH DOES HEREBY RESOLVE:
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REVISED/ ,
ADOPTED PROPOSED BUDGET (diff) EXPLANATION
DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE
GENERAL FUND •
REVENUES
Property Taxes Secured 001 - 000 -30001 5,004,000 4,254,000 (750,000) State Borrowing
Property Tax -In Lieu of VLF 001 - 000 -30009 2,078,000 2,030,000 (48,000) Original budget correction
Sales Tax "Back -Fill" 001 - 000 -30017 934,200 1,324,200 390,000 Original budget correction
Interest on Investments 001 = 000 -30420 812,000 240,000 (572,000) Original budget correction
Off - Street Parking 001 -000 -30425 223,000 314,100 91,100 Original budget correction
Parking Meters 001 - 000 -30430 68,000 88,000 20,000 Original budget correction ,
Inmate Self Pay 001 - 000 -30842 100,000 650,000 550,000 Original budget correction
Sale printed material -CIP only 001 - 000 -30946 0 7,000 7,000 Original budget correction
Donations 001- 000 -30962 300 15,600 15,300 10K Run
Unclaimed Found Property 001 - 000 -30963 1,500 18,100 16,600 Police .
Other Agency Revenue 001 - 000 -30980 0 1,500 1,500 Original budget correction
Senior Bus Program Revenue 001 - 000 -30990 70,000 76,000 6,000 Original budget correction
Miscellaneous Revenue 001 - 000 -30960 0 80,000 80,000 Original budget correction
Total change in General Fund Revenue Estimates (192,500)
EXPENDITURES
City Council
Special Departmental 001- 010 -40800 5,000 12,300 7,300 Original budget correction
Promotional City Council 001 - 010 -40900 8,500 10,300' "•- 1,800 Original budget correction '
Subtotal City Council 9,100
City Manager
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Full -time Salaries 001- 011 -40001 492,400 462,400 (30,000) Original budget correction
Part-time Salaries 001 - 011 -40004 40,000 20,000 (20,000) Change in personnel
Tuition Reimbursement 001 - 011 -40007 0 . 5,000 5,000 Original budget correction
Subtotal City Manager (45,000)
,
City Clerk
Full -time Salaries 001- 012 -40001 177,400 170,000 (7,400) Original budget correction
Part-time City Clerk 001- 012 -40004 30,000 20,000 (10,000) Original budget correction
Tuition Reimbursement 001 - 012 -40007 0 5,000 5,000 Original budget correction
Training & Meeting 001 - 012 -40400 1,000 500 (500) Original budget correction
I
Contract Professional Services 001- 012 -44000 20000 19000 (1,000) Original budget correction
Subtotal City Clerk (13,900) -
REVISED/
ADOPTED PROPOSED BUDGET (diff) EXPLANATION
DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE .
Administrative Services
Full -time Salaries 001 - 017 -40001 419,200 404,200 (15,000) Original budget correction
Part-time Salaries 001- 017 -40004 30,000. 15,000 (15,000) Original budget correction
Training and Meetings 001 - 017 -40400 35,000 25,000 (10,000) Original budget correction
Subtotal-Administrative Services (40,000)
Risk Management
General Liability Insurance 001 - 018 -49500 650,000 759,300 109,300 Original budget correction
Worker's Compensation 001 - 018 -49600 350,000 428,700 78,700 Original budget correction
Subtotal Risk Management 188,000
Non - Departmental
Medical Insurance 001 - 019 -40014 600,000 813,900 213,900 Retiree Medical
Training and meeting 001- 019 -40400 0 15,000 15,000 CSTI disaster training
Contract Professional Services . 001 - 019 -44000 3,200 205,200 202,000 Original budget correction
Subtotal Non - Departmental 430,900
Police Field Services
Full -time Salaries 001 - 022 -40001 3,131,100 2,884,800 (246,300) Original budget correction
Overtime 001 - 022 -40003 286,600 443,600 157,000 Original budget correction
Holiday Pay 001 - 022 -40005 0 200,998 201,000 Original budget correction
Annual Education Pay 001 - 022 -40007 0 7,000 7,000 Original budget correction
Training & Meetings 001- 022 -40400 37,000 c 27,000 (10,000) Original budget correction
Debt Service Payment Principal 001 - 022 -47888 497,000 0 (497,000) Move to Debt Service Fund
Interest Payments 001 - 022 -47999 461100 0 (461,100) Move to Debt Service Fund
Subtotal Police Field Services (849,400) $108,698 Increase
r
Police Support Services
Full -time Salaries 001 - 023 -40001 688,900 676,900 (12,000) Original budget correction ._
Memberships & Dues 001- 023 -40300 3,500 3,000 (500) Original budget correction
Contract Prof. Svcs 001- 023 -44000 247,500 245,500 (2,000) Original budget correction
Intergovernmental 001 - 023 -45000 229,000 224,000 (5,000) Original budget correction
Subtotal Police Support Services (19,500)
Detention Center
Full -time Salaries 001 - 024 -40001 515,000 453,000 (62,000) Original budget correction
Subtotal Detention Center (62,000) $27,200 Overall Increase
Fire Services
Debt Service Payment - Principal 001 - 026 -47888 842,000 - 2 0 (842,000) Move to Debt Service Fund
Interest Payments 001 - 026 -47999 301,600 0 (301,600) Move to Debt Service Fund
Subtotal Fire Services '(1,143,600)
Planning
Full -time Salaries 001 - 030 -40001 284,500 271,200 (13,300) Original budget correction
Part-time Salaries 001 - 030 -40004 15,200 27,200 12,000 Original budget correction
Contract Professional 001 - 030 -44000 50,000 140,000 90,000 - Original budget correction -
Subtotal Planning 88,700
c
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REVISED/
ADOPTED PROPOSED BUDGET (diff) EXPLANATION
DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE
Building/Safety
Full -time Salaries 001 - 031 -40001 23,200 29,000 5,800 Original budget correction
Part-time Salaries 001- 031 -40004 0 3500 3,500 Original budget correction
Subtotal Building/Safety 9,300
Engineering
Full -time Salaries 001- 042 -40001 35,200 33,000 (2,200) Original budget correction
Tuition Reimbursement 001- 042 -40007 0 5,000 5,000 Original budget correction
Subtotal Engineering 2,800
Storm Drains
Contract Professional Services 001- 043 -44000 100,000 70,000 (30,000) Original budget correction
Intergovernmental 001- 043 -45000 37,000 32,000 (5,000) Original budget correction
Subtotal Storm Drains (35,000)
Landscape Maintenance
Contract Professional Services 001 - 049 - 44000 180,000 184,000 4,000
Subtotal 4,000
Fleet Maintenance
Contract Professional Services 001 - 050 - 44000 30,000 50,000 20,000 Original budget correction
Subtotal Fleet Maintenance 20,000
Building Maintenance
Contract Professional Services 001 - 052 - 44000 299,000 289,000 (10,000) Original budget correction
Subtotal Building Maintenance (10,000)
Streets
Professional Contract Services 001 044 - 44000 322,500 282,500 (40,000) Original budget correction
Subtotal Streets (40,000)
Information Technology
Contract Professional Services 001 - 020 - 44000 749,300 549,300 (200,000) Remove new financial software
Subtotal Information Technology (200,000)
Community Services
Equipment 001- 070 -40700 0 11,300 11,300 Original budget correction
Community Services 001 - 070 -44000 75,000 34,000 (41,000) Park master plan
Subtotal Community Services • (29,700)
Transfer Out
Move Debt Service budget
numbers to debt service fund &
Transfer Out 001 - 080 -47000 19,906,800 21,608,500 1,701,700 Reduce CIP(400,000)
Subtotal Transfer Out 1,701,700
Total General Fund decrease in appropriations (33,600)
Net change in General Fund (158,900)
REVISED/
ADOPTED PROPOSED BUDGET (diff) EXPLANATION
DESCRIPTION ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE
Pension Obligation Debt Service Fund
Move Debt Service budget
Principal - Safety 027 - 022 -47888 0 497,000 497,000 numbers to debt service fund
Move Debt Service budget
Interest - Safety 027- 022 -47999 0 461,100 461,100 numbers to debt service fund
Move Debt Service budget
Principal - Fire 027 - 026 -47888 0 422,000 422,000 numbers to debt service fund
Move Debt Service budget
Interest - Fire 027- 026 -47999 0 77,600 77,600 numbers to debt service fund
Subtotal Pension Obligation Fund 1,457,700
Fire Station Debt Service Fund
Move Debt Service budget •
Principal - Fire 028- 026 -47888 0 420,000 420,000 numbers.to debt service fund
Move Debt Service budget
Interest - Fire 028 - 026 -47999 0 224,000 224,000 numbers to debt service fund
Subtotal Fire Station Debt Service Fund 644,000
Tidelands Beach Fund
Lifeguards
Revenues .
Off- Street Parking 034 - 000 -30425 147,800 200,900 53,100 Original budget correction
Reimburse Miscellaneous Sery 034 - 000 -30700 5,500 16,000 10,500 Original budget correction
Total change in Tidelands Revenue 63,600
Expenditures
Part-time Salaries 034- 828 -40004 340,000 376,000 36,000 Increase in Part-time Salaries .
Junior Lifeguard Salaries 034- 828 -40006 98,300 98,100 (200) Original budget correction
Special Departmental 034 - 828 -40806 42,700 32,700 (10,000) Original budget correction
Equipment/Materials 034- 828 -40700 30,900 29,900 (1,000) Original budget correction
Total change in Tidelands Expenditures 24,800
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Capital Projects Fund
Reduce Project ST0903 & ST1004,
Transfer In 045 - 000 -31500 22,302,100 21,749,200 (552,900) & add Project ST1005
Contract Prof Svcs 045 - 333 -44000 22,302,100 21,749,200 (552,900) Reduce Project ST0903 & ST1004
Total Capital Projects Fund Increase in Expenditures (552,900)
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RDA Debt Service Fund
Interest Expense 065 - 081 -47999 298,100 318,100 20,000 Original budget correction
Riverfront Project Area Tax Increment Fund
Educational Revenue
ERAF Contributions 067 - 081 -44500 0 1,200,000 1,200,000 Augmentation Fund
Grants
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Riversend RMC Grant 080- 300 -30975 2,000,000 2,500,000 500,000 Economic Stimulus Grant
Transfer Out 080 - 300 -47000 2,000,000 2,500,000 500,000 Economic Stimulus Grant
Traffic Relief
Revenue from Other Agencies 079 - 000 -37033 240,000 87,100 (152,900) Reduction in grant revenue
Transfers Out 079 - 888 -47000 240,000 87,100 (152,900) Reduction in grant expenditures
REVISED/
ADOPTED PROPOSED BUDGET (cliff) • EXPLANATION
DESCRIPTION - ACCOUNT BUDGET BUDGET AMENDMENT FOR CHANGE
PASSED, APPROVED AND ADOPTED by the City Council of the City of Seal Beach
on 8th day of February, 2010 by the following vote:
AYES: Councilmembers
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NOES: Councilmembers
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ABSENT: Councilmembers
ABSTAIN: Councilmembers
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Mayor
ATTEST:
City Clerk
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STATE OF CALIFORNIA }
COUNTY OF ORANGE } •
CITY OF SEAL BEACH }
I, Linda Devine, City Clerk of the City of Seal Beach, California, do hereby certify that the
foregoing resolution is the original copy of Resolution Number 5965 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 on the 8th day of February, 2010.
City Clerk
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