CC 2015-02-24_11b FY 2014-15 Mid Year Budget ReportMEMORANDUM
TO: CITY COUNCIL
FROM: DEBBIE MALICOAT, DIRECTOR OF ADMINISTRATIVE SERVICES~
SUBJECT: CONSIDERATION OF FISCAL YEAR 2014-15 MID-YEAR BUDGET
REPORT
DATE: FEBRUARY 24, 2015
RECOMMENDATION:
It is recommended the City Council:
1. Approve detailed budget adjustments listed in the Mid-Year budget report;
2. Approve Schedule A;
3. Approve (Deny) requests for additional appropriations in the General Fund, Sales Tax
Fund and Street Fund; and
4. Adopt a Resolution creating the Accounting Manager job classification
IMPACT ON FINANCIAL AND PERSONNEL RESOURCES:
The General Fund ending balance will be impacted by the approval of the recommended
revenue and appropriation adjustments as follows:
Projected Fund Balance in Original Budget:
Higher beginning Fund Balance
Net increase in Revenue
Net increase in Expenditures
Net
Total Increase to General Fund Balance
Projected Fund Balance at 6/30/15
$1,304,756
368,100
(1,240,613)
102.725
$3,740,704
432.243
$4.172,947
The recommended budget adjustments are anticipated to have a minimal impact on staff
workload.
BACKGROUND:
Each year, the City Council adopts a budget, which commits resources to the
accomplishment of its policies. The Administrative Services Department prepares budget
updates for the City Council.
Item 11.b. - Page 1
CONSIDERATION OF MID YEAR BUDGET REPORT
FEBRUARY 24, 2015
PAGE2
The purpose of the City's Mid Year Budget Report is to:
• Compare revenues received and expenditures made to budgeted amounts to determine
appropriate adjustments.
• Report on Departmental accomplishments.
• Provide a link between the City budget, the financial records, and the independent
financial audit.
• Compare current revenues and expenditures against the prior fiscal year.
ANALYSIS OF ISSUES:
As detailed in the attached Mid-Year Budget Report, revenues and expenditures are
generally on target for this point in the fiscal year, with only minor budget adjustments
recommended at this time.
The beginning General Fund balance is $4,942, 735, which was an increase of $1,255, 799
from the prior year and was 36% of General Fund expenditures at year-end.
The current projected available General Fund Balance for June 30, 2015 is $4,172,947, an
increase of $432,243 from the projected fund balance of $3,740,704 published in the FY
2014-15 Budget. This fund balance is projected to be 27% of appropriations, which is above
the City Council fund balance goal of 20%. The increase in the projected fund balance is
largely due to unexpended project budgets in the prior year, which increased the beginning
fund balance, and higher than expected revenues in the current year.
As part of the Mid Year process, staff is asked to review their current budgets and determine
if any adjustments are required. General Fund recommendations result in a net increase in
appropriations of $178,000 and an increase of $368,100 in revenue and transfers.
An increase of revenues is recommended for the Sales Tax Fund ($63,348) in addition to an
expenditure request of $50,000 and increased appropriation is requested in the Streets Fund
($31,000), which is offset by added revenues. Detailed descriptions of these requests are
included in the Mid-Year Report and shown on Schedule A
In each case, there is urgency or a timing issue that prevents these requests from waiting
until the 2015-17 budget is developed. The repair of lighted mid-block crosswalks is a public
safety issue, virtualization of the servers would be most efficiently completed before the
Police department personnel reoccupy the building and increasing the budget for contract
inspections is necessary to accommodate current building permit activity.
As described more fully in the Mid-Year Budget Report, staff is recommending the
reclassification of the Accounting Supervisor position to a new Accounting Manager position.
This will reflect the current job duties, level of responsibility, education and experience
required for the position. Although there is no financial impact of this in the current fiscal year
due to savings in the department, Council adoption of the new job description is required.
Management Reporting System Status Report
The Management Reporting System Status Report on departmental budget goals is
presented as a separate section at the end of this report.
Item 11.b. - Page 2
CONSIDERATION OF MID YEAR BUDGET REPORT
FEBRUARY 24, 2015
PAGE3
ALTERNATIVES:
The following alternatives are provided for City Council consideration:
1. Approve the recommended actions
2. Do not approve the recommended actions;
3. Provide direction to staff.
ADVANTAGES:
The Mid Year Budget Report provides an updated review of the City finances in the current
fiscal year, allocates additional funding to meet unanticipated needs and complete projects,
and maintains a fund balance that exceeds the City's minimum reserve policy amount.
DISADVANTAGES:
Based on the recommendations, departmental budgets maintain current service levels, no
significant new projects or programs are recommended.
ENVIROMENTAL REVIEW:
No environmental review is required for this item.
PUBLIC NOTIFICATION AND COMMENTS:
The Agenda was posted in front of City Hall on Thursday, February 19, 2015. The Agenda
and report were posted on the City's website on Friday, February 20, 2015. No public
comments were received.
Attachment(s):
1. Mid Year Budget Report
Item 11.b. - Page 3
RESOLUTION NO. __ _
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF ARROYO GRANDE ESTABLISHING THE JOB
DESCRIPTION AND SALARY RANGE FOR THE
POSITION OF ACCOUNTING MANAGER
WHEREAS, the findings of an operational assessment of the Administrative Services
Department recommend structuring the management and responsibilities of the
Department; and
WHEREAS, the job description for the Accounting Supervisor position is no longer
reflective of the responsibilities, duties, education and experience level required by the
Department; and
WHEREAS, the City Council of the City of Arroyo Grande ("City") deems it in the best
interest of the City to eliminate the existing Accounting Supervisor position and to
establish an Accounting Manager position assigned to the Administrative Services
Department; and
WHEREAS, the City Council of the City of Arroyo Grande ("City") deems it in the best
interest of the City to establish a job description for the position of Accounting Manager,
a copy of which is incorporated hereto as Exhibit "A"; and
WHEREAS, the City Council of the City of Arroyo Grande ("City") deems it in the best
interest of the City to establish a salary range for the position of Accounting Manager,
which will be placed on the full-time salary schedule.
NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Arroyo
Grande does hereby eliminate the position of Accounting Supervisor and establishes
the position of Accounting Manager to perform the duties and responsibilities set forth in
the job description attached as Exhibit "A". The permanent full-time position of
Accounting Manager shall receive the rate of pay as follows:
Range M-42
$5,677 -$6,905 per month
Item 11.b. - Page 4
RESOLUTION NO.
PAGE2
BE IT FURTHER RESOLVED that this Resolution shall become effective as of
February 27, 2015.
On motion of Council Member , seconded by Council Member
and on the following roll call vote, to wit:
AYES:
NOES:
ABSENT:
the foregoing Resolution was passed and adopted this 24th day of February, 2015.
Item 11.b. - Page 5
RESOLUTION NO.
PAGE3
JIM HILL, MAYOR
ATTEST:
KELLY WETMORE, CITY CLERK
APPROVED AS TO CONTENT:
ROBERT MCFALL, INTERIM CITY MANAGER
APPROVED AS TO FORM:
TIMOTHY J. CARMEL, CITY ATTORNEY
Item 11.b. - Page 6
Exhibit A
CITY OF ARROYO GRANDE
ACCOUNTING MANAGER
Class specifications are intended to present a descriptive list of the range of duties performed by
employees in the class. Specifications are not intended to reflect all duties performed within the
job.
DEFINITION
To supervise, assign, and review the work of staff responsible for performing accounting functions
including payroll, cash receipts, accounts payable, business licensing, utility billing and customer service;
to oversee and participate in all work activities; and to perform a variety of technical tasks relative to
assigned area of responsibility.
SUPERVISION RECEIVED AND EXERCISED
Receives direction from the Director of Administrative Services.
Exercises direct supervision over clerical accounting staff.
ESSENTIAL AND MARGINAL FUNCTION STATEMENTS -Essential and other important
responsibilities and duties may include, but are not limited to, the following:
Essential Functions:
1. Plan, prioritize, assign, supervise, review and participate in the work of staff responsible for complex
accounting functions including payroll, cash receipts, accounts payable, business licensing, utility
billing and customer service; review and audit claims, computer generated records and other related
documentation for accuracy.
2. Establish schedules and methods for providing accounting services; identify resource needs; review
needs with appropriate management staff; allocate resources accordingly.
3. Develop and standardize procedures and methods to improve and continuously monitor the
efficiency and effectiveness of assigned programs, service delivery methods and procedures;
assess and-monitor workload, administrative and support systems, and internal reporting
relationships; identify opportunities for improvement and make recommendations to the Director of
Administrative Services.
4. Participate in the selection of accounting staff; provide or coordinate staff training; work with
employees to correct deficiencies; implement discipline procedures.
5. Participate in the preparation of the City's budget; coordinate budget preparation with the Director of
Administrative Services.
6. Prepare journal entries and reconcile general ledger and subsidiary accounts related to postings
from payroll, accounts payable, cash receipts, and accounts receivable; prepare monthly financial
statements, including distribution to departments; prepare numerous monthly, quarterly and annual
financial reports.
7. Perform internal audits of assigned accounts and balances; reconcile differences.
8. Examine, reconcile, balance and adjust accounting records; reconcile and prepare complex bank
reconciliations for multiple accounts.
9. Balance and receipt assigned department cash transmittals and prepare bank deposits; edit cash
receipts and prepare starting cash.
Item 11.b. - Page 7
Essential Functions: (Continued)
1 O. Oversee utility billing activities; grant extensions for payment as appropriate; assist the general
public with utility billing questions and provide appropriate information.
11. Respond to and resolve difficult and sensitive inquiries and complaints from inside and outside the
organization.
12. Prepare a wide variety of financial, analytical and statistical reports, including year-end reporting,
budgetary reports, assisting in the preparation of the Comprehensive Annual Financial Report
(CAFR), and preparing other legal documents and management analysis. Assist the Director of
Administrative Services with financial reports and research projects as assigned.
13. Prepare analysis and workpapers pursuant to Generally Accepted Accounting Principles (GAAP)
and Generally Accepted Auditing Standards (GAAS).
14. Attend and participate in professional group meetings and training classes; stay abreast of new laws
and regulations in the field of financial services.
15. Operate computer and supporting word processing and spreadsheet applications; perform computer
data entry; maintain computerized records and files.
16. Serve as acting Director of Administrative Services in his/her absence.
17. Respond and perform assigned duties in the event of a City declared emergency.
18. Perform related duties and responsibilities as required.
QUALIFICATIONS
Knowledge of:
Operations, services and activities of a municipal accounting program.
General and governmental accounting and auditing principles, methods and procedures (GAAP/GAAS).
Principles of supervision, training and performance evaluation.
Principles and procedures of financial record keeping and reporting.
Basic mathematical principles.
Modern office procedures, methods and equipment including computers.
Applicable computer software applications.
Pertinent Federal, State and local codes, laws and regulations.
Techniques for providing a high level of customer service by effectively dealing with the public, vendors,
contractors, and City staff.
Ability to:
Oversee the accounting functions for accounts payable, utility billing, payroll, accounts receivable,
business licensing and customer service.
Select, supervise, train and evaluate staff.
Evaluate and develop improvements in operations, procedures, policies, or methods.
Plan, organize, review and evaluate the work of lower level staff.
Maintain complex general and subsidiary accounting records.
Prepare clear and concise reports and spreadsheets, including computer generated financial reports.
Operate office equipment including computers and supporting word processing and spreadsheet
applications.
Respond to requests and inquiries from the general public.
Interpret, explain and enforce City policies and procedures applicable to assigned area of responsibility.
Maintain confidentiality in all work areas.
Item 11.b. - Page 8
Work independently in the absence of supervision.
Communicate clearly and concisely, both orally and in writing.
Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal
guidelines.
Establish, maintain and foster positive and harmonious working relationships with those contacted in the
course of work.
Maintain effective audio-visual discrimination and perception needed for making observations,
communicating with others, reading, writing and operating assigned equipment.
Maintain physical condition appropriate to the performance of assigned duties and responsibilities.
Experience and Training Guidelines
Any combination of experience and training that would likely provide the required knowledge and abilities
is qualifying. A typical way to obtain the knowledge and abilities would be:
Experience:
Five years of highly responsible experience in accounting, including one year of supervisory or lead
responsibility.
Education:
Equivalent to a Bachelors degree from an accredited college or university with major course work in
accounting, finance, business administration, or other closely related field.
License or Certificate:
Possession of, or ability to obtain, an appropriate, valid driver's license.
WORKING CONDITIONS
Environmental Conditions:
Office environment; exposure to computer screens; extensive contact with the general public in a
customer service environment.
Physical Conditions:
Essential and marginal functions may require maintaining physical condition necessary for walking,
standing or sitting for prolonged periods of time; light lifting or carrying; extensive use of computer
keyboard; near visual acuity to review financial reports.
Item 11.b. - Page 9
City of
Arroyo Grande
Administrative Services Department
MID-YEAR BUDGET REPORT
FISCAL YEAR 2014-2015
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Item 11.b. - Page 10
City of Arroyo Grande
Mid-Year Budget Report-2014/15 February 24, 2015
Table of Contents
Overview ........................................................................................................................................................................ 3
Summary of Key Points ................................................................................................................................................ 3
Budget Changes Approved To-Date .......................................................................................................................... 4
Mid Year Budget Requests .......................................................................................................................................... 5
General Fund Expenditures: ................................................................................................................................... 5
General Fund Revenues: .......................................................................................................................................... 6
Other Funds: .............................................................................................................................................................. 7
General Fund Overview ............................................................................................................................................... 7
General Fund Revenues ............................................................................................................................................... 9
General Fund Expenditures ........................................................................................................................................ 10
Other Funds ................................................................................................................................................................... 12
Attachments ................................................................................................................................................................... 13
2
Item 11.b. - Page 11
City of Arroyo Grande
Mid-Year Budget Report-2014/15 February 24, 2015
Overview
The City's Mid-Year Report is prepared to compare the revenues and expenditures occurring during the first six months
of the fiscal year against budgeted amounts to determine appropriate adjustments; to report on departmental
accomplishments; to provide links between the City budget, the financial records, and the independent financial audit
and; to compare revenues earned and expenses made during the first six months of the Fiscal Year (FY) 2014-15 against
the FY 2013-14 figures. This information is provided in the following format:
Schedule A: The starting point is the audited FY 2013-14 ending fund balances, which is also the beginning Available
Fund Balances for the FY 2014-15. Combining the beginning Available Fund Balances with the estimated revenues,
transfers, and appropriations adopted in the Biennial Budget and this report, provides the estimated ending fund
balances.
As a result of a comprehensive review, adjustments are recommended where actual receipts and disbursements are
materially different from the budgeted amounts. Although budget adjustments are recommended across several City
funds, the emphasis of the Mid-Year Budget Report continues to be directed at the General Fund. The General Fund is
deemed to be the most critical as it provides most services commonly associated with government (i.e., public safety,
recreation, parks, building, public works, planning, etc.) and is limited primarily by tax-generated revenues.
Summary of Key Points
• Overall, revenues are recovering and the City is benefitting from the widespread economic gains. Sales taxes are
increasing in all major categories, property taxes are trending upward and there continues to be increased registration
in the City's recreation programs. Expenditures have largely remained at budgeted levels, with the exception of some
one-time events.
• The total Citywide Fund balance (restricted and unrestricted net position) at June 30, 2014 was $19.5 million, which
was an increase of approximately 3.3% or $3 million compared to June 30, 2013. The beginning General Fund balance
was $4.9 million, which was an increase of nearly $1.3 million from the prior year and represents 31 % of General Fund
expenditures. The audited Fund Balances reported in the Comprehensive Annual Financial Report (CAFR) have been
incorporated into the beginning fund balances on Schedule A. There are a couple of adjustments to the beginning
fund balances that are different from the CAFR. There is an adjustment to subtract the fixed asset balances from the
3
Item 11.b. - Page 12
City of Arroyo Grande
Mid-Year Budget Report-2014/15 February 24, 2015
Water Fund and Sewer Fund in order to reflect a more accurate expendable fund balance.
• The City Council has established an Undesignated General Fund Balance goal of 20% of annual appropriation with a
minimum goal of 15%. The City's Undesignated General Fund Balance represents the available resources to provide
funding for future contingencies such as earthquakes, civil unrest, economic fluctuations, major infrastructure repairs
and investment in capital for improved productivity and efficiencies. Inadequate reserves increase financial risk,
negatively impact cash flow, and reduce the City's ability to attract and sustain economic development and growth.
The current projected available General Fund Balance for June 30, 2015 is $4.2 million, an increase of $432,243 from the
projected fund balance of $3.7 million published in the original budget. This projected fund balance is 27% of
appropriations, which exceeds the City Council fund balance goal of 20%. The increase in the projected fund balance is
largely due to one-time savings in the prior year and higher than expected revenues in the current year. The projected
Fund Balance assumes revenues are received exactly as budgeted, all budget expenditures are made, and all capital
transfers required by the CIP Program are completed. Historically, the General Fund has not been required to fund all
budgeted capital transfers and expenditures at year-end are traditionally less than budgeted.
• The Management Reporting System Status Report is presented as a separate section at the end of this report. This
provides a status report of departmental budget goals and work plans.
Budget Changes Approved To-Date
Various budget changes have been approved by the Council or City Manager, as appropriate, since the adoption of the
original Budget in June 2014. The following list summarizes these changes, which are reflected in the Adjustments to
Appropriations column of Schedule A.
4
Item 11.b. - Page 13
City of Arroyo Grande
Mid-Year Budget Report -2014/15 February 24, 2015
General Fund
OpenGov software contract
Bulletproof vest grant
Facility/ work order software contract
City Mgr Recruitment (from contingency)
Fiber connectivity contract (from contingency)
Reduction of contingency
Total General Fund
Mid Year Budget Requests
Approved budget changes to-date
$
$
Capital Outlay Fund (General Fund Transfer)
4,900 Old Ranch Rd lot improvements
8,500
4,500
26,000 Park Development Fee Fund
24,000 Heritage Square Park restrooms
(50,000)
17,900
$ 33,500
$ 200,000
As part of the mid-year process, departments were asked to review their current budgets and determine if any adjustments
should be proposed in this report. Departments have been asked to closely monitor their budgets and spend only what is
necessary. At this time, staff is only recommending minor adjustments to the General Fund departmental budgets that are
necessary due to timing considerations, increases that are supported by additional revenues, and one-time project funding.
General Fund Expenditures:
Staff is proposing additional expenditures totaling $178,000 in the General Fund as described below.
• Community Development -Staff is requesting an additional $18,500 for consultant services in order to continue
responding to construction inspection needs. This is due to higher than anticipated building activity in the
community, particularly with solar installations. This request is offset by additional revenues anticipated from
building fees.
• Administrative Services -Staff is requesting the reclassification of the Accounting Supervisor position to a newly
created classification of Accounting Manager. In a recent review of the job duties, education and experience
requirements, it became apparent that the current job classification and description is no longer adequate for the
position. The Administrative Services Director has collaborated with the Human Resources Manager to develop an
accurate job description, compared the position to others of similar scope and responsibility within the City and
conducted a salary comparison of the other cities in the county. Based on this analysis, staff recommends approving a
5
Item 11.b. - Page 14
City of Arroyo Grande
Mid-Year Budget Report -2014/15 February 24, 2015
resolution establishing the position of Accounting Manager, with the salary range of M-42 ($5,677 to $6,905 per
month). This pay range is also used for the Planning Manager position. Due to salary savings in the current fiscal
year, the reclassification will not require an additional appropriation in FY 2014-15; however there will be an ongoing
annual cost of approximately $10,000. The department will partially offset this added cost by underfilling one Senior
Accounting Oerk with an Accounting Oerk position.
• Previous Council Actions -Since the budget was adopted, the Council has directed and approved the use of funds
for several purposes; however, formal appropriation of funding was not previously implemented. Therefore, staff
requests the appropriation of $17,000 for the purpose of conducting an investigation by the Sintra Group, the cost of
which is reflected in the City Attorney's budget, $67,200 for payout of accrued leave by the previous City Manager
and $75,300 in severance costs.
General Fund Revenues:
Staff is proposing additional revenues totaling $362,620 in the General Fund as described below.
• Property Tax -Per discussions with the County, assessed valuations and supplemental assessments are higher than
originally anticipated. This will result in an increase of $182,500 in this revenue source in FY 2014-15.
• Triple Flip VLF -This revenue source grows by the same factors as Property Tax; therefore, staff is anticipating
additional revenues of $68,000 in FY 2014-15.
• Transient Occupancy Tax -With the addition of the Tourism Business Improvement District activity, and a general
recovery in the tourism industry, revenues are projected to be higher than originally estimated. Staff is requesting an
increase of $66,900 in this revenue source for FY 2014-15.
• Sales and Use Tax -Per discussions with the City's sales tax consultant, sales tax revenues are expected to be slightly
higher than initially estimated. Staff is requesting an increase of $21,800 in this revenue source in FY 2014-15, as well
as in the Sales Tax Fund, as mentioned below.
• Triple Flip Sales Tax -This revenue source is projected to decrease by $41,300 from previous estimates for FY 2014-
15 due to an over allocation of revenue in previous years from the State.
• Other Revenues -Based on an analysis of the performance of all revenues at this point of the fiscal year, various
other adjustments totaling an additional $64,720 in FY 2014-15 are anticipated.
6
Item 11.b. - Page 15
City of Arroyo Grande
Mid-Year Budget Report -2014/15 February 24, 2015
Other Funds:
Local Sales Tax Fund:
Per discussions with our sales tax consultant, sales tax revenues are expected to be higher than initially estimated. Staff is
requesting an increase of $63,350 to this revenue source. In addition, staff recommends appropriating $50,000 of sales tax
funding to implement a virtualized server environment at the police station. The new environment' will be consistent
with the virtualization project recently completed at City Hall. This information technology initiative will provide
Disaster Recovery and redundancy throughout the City's-network infrastructure, and will improve network and server
performance. Completing the virtualization project at this time will allow staff to take advantage of a unique opportunity
to leverage consulting and engineering resources currently available to support the Police Department remodel project,
which is tentatively scheduled for completion this Spring.
Streets Fund:
Staff is requesting $31,000 in order to repair the two mid-block lighted crosswalks on East Branch Street in the Village. The
operation of these crosswalks is important in protecting public safety.
In general, revenues and expenditures in all other funds are on target with projections and prior year trends. No other
adjustments are requested at this time.
General Fund Overview
Shown below is an overview of the revenues, expenses, and transfers for Fiscal Years 2012-13 and 2013-14 as of the mid-
point of the fiscal year. As reflected, both revenues and expenditures are higher in the current fiscal year than they were
at the same point in time last year.
7
Item 11.b. - Page 16
City of Arroyo Grande
Mid-Year Budget Report -2014/15 February 24, 2015
General Fund FY 2014-15 FY 2013-14 Variance
Revenues:
Mid-Year Actual $5,218,946 $4,600,786 $618,160
Mid-Year Transfers 1,173,461 1,019,682 $153,779
Total 6,392,407 5,620,468 $771,939
Expenditures:
Mid-Year Actual 7,329,189 7,173,975 155,214
Total 7,329,189 7,173,975 155,214
Impact on Fund Balance $ (936,782} $ (1,553,507) $ 616,725
Shown here is a graphic representation of the FY 2014-15 revenues and expenditures, to date, compared with the
amended budget including the recommended Mid-Year adjustments. Transfers In and Transfers Out are included on this
graph to present the total impact on the fund balance. Revenues are currently 39% collected and expenditures are 47%
spent. This reflects the fact that not all revenues and expenditures occur evenly throughout the fiscal year. Significant
variances are discussed later in the report, but in general, this trend is
consistent with prior years.
General Fund Bud et & Actual as of Dec. 31, 2014
Revenue/Transfers
Expenditures
Chan e in Fund Balance
Budget Actual
$14,748,220 $6,392,407
15,518,008 7,329,189
$ 769,788 $ 936,782
After Mid-Year adjustments are recorded, the June 30, 2015 fund balance in
20
Ill c
0 = 10 ~
Revenues Expenditures
• Budget o Actual
the General Fund will be approximately $4.2 million, if all budget projections are fulfilled. However, at June 30, 2015, the
City may find that revenues have not met the budgeted projections and not all budgeted appropriations will be spent as
year-end actual expenditures are traditionally less than budgeted amounts.
8
Item 11.b. - Page 17
City of Arroyo Grande
Mid-Year Budget Report-2014/15 February 24, 2015
General Fund Revenues
Total General Fund revenues are at 39% with half of the year complete. This is below 50% because the revenues only
includes four months of Sales Tax revenue, five months of Transient Occupancy Tax (TOT) revenue and four months of
Franchise Fee revenue. In addition, the first half of the triple flip amounts for sales tax $396,850 and VLF $680,450 are not
received until January. The table shown below presents a comparison of the top ten revenue accounts. Because the top
revenue sources account for approximately 75% of total General Fund revenues, changes here can have profound
impacts. The mid-year budget includes additional revenues of $362,620 in FY 2014-15 as discussed previously.
Title
Property Tax
Sales & Use Tax
Triple Flip -VLF
Triple Flip -Sales Tax
Transient Occupancy Tax
Franchise Fees
Children in Motion
Telecommunication Site
Leases
Building Permits
Planning Fees
Total
Mid-Year Current Fiscal Year
Budget Actual %
$ 4,055,600
2,605,000
1,360,900
793,700
857,400
570,000
330,000
210,000
190,200
174,900
$ 11,147,700
$ 2,373,310
926,072
376,181
142,982
207,204
113,271
117,937
108,038
$ 4,364,995
59%
36%
0%
0%
44%
25%
63%
54%
62%
62%
39%
Mid-Year Prior Fiscal Year
Budget _ Actual %
$ 3,799,000
2,429,800
1,267,500
872,000
775,000
570,000
300,000
204,000
186,200
166,800
$ 2,234,050
851,337
387,996
137,515
183,545
114,450
93,564
79,525
59%
35%
0%
0%
50%
24%
61%
Actual
Change
139,260
74,735
(11,815)
5,467
23,659
56% (1,179)
50% 24,373
48% 28,513 ----
$ 10,570,300 $ 4,081,982 39% $ 283,013 ====
• Sales Tax -Sales tax is higher than the prior year due to an increase in sales activity in nearly every major sales
category; the budget reflects this anticipated increase.
• Property Tax -Property tax is showing an increase and this is also reflected in the current year's budget.
• Children in Motion -This revenue is showing an increase of $23,659 when compared to the prior year, primarily due
to higher fees adopted for the program, but also due to slightly higher participation levels.
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Item 11.b. - Page 18
City of Arroyo Grande
Mid-Year Budget Report-2014/15 February 24, 2015
• Transient Occupancy Tax -This revenue is showing a decrease of approximately $11,800 when compared to the
prior year. Based on staff's analysis, this due to timing of the receipt of TOT from hotels prior to December 31, 2014.
Actual revenue trends are slightly higher than the prior fiscal year.
• Building Permits & Planning Fees -The increase in these revenue sources reflect an increase in activity in the
construction industry. These revenues are difficult to predict and staff will continue to closely monitor them.
• All other variances are within normal ranges.
General Fund Expenditures
Most departmental expenses are under the 50% budget mark with total FY 2014-15 expenses at 47% of budget. Individual
department/ division differences between the current and prior fiscal year are highlighted in the table shown on the next
page. This fiscal year, there is an increase of approximately $1,240,600 in General Fund expenditures over the original
budget. A portion of this increase reflects carryovers of $1,011,200 from unspent expenditure and project budgets in the
prior fiscal year, $51,400 in appropriations previously approved by the City Council during the course of the first half of
the current fiscal year and $178,000 in mid-year requests included in this report.
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Item 11.b. - Page 19
City of Arroyo Grande
Mid-Year Budget Report -2014/15 February 24, 2015
Mid-Year Current Fiscal Year Mid-Year Prior Fiscal Year Actual
Title Budget Actual % Budget Actual % Change
City Manager $ 527,090 $ 162,859 31% $ 340,905 $ 159,407 47% $ 3,452
Legislative & Info Svcs 411,290 177,933 43% 383,730 180,317 47% $ (2,384)
Retirees 200,000 64,557 32% 200,000 66,731 33% $ (2,174)
City Attorney 225,250 153,144 68% 183,250 109,617 60% $ 43,527
Administrative Services 772,690 356,614 46% 766,420 372,513 49% $ (15,899)
Community Development 770,790 299,782 39% 750,820 290,045 39% $ 9,737
Information Technology 372,555 193,051 52% 310,435 190,443 61% $ 2,608
Non Departmental 3,346,239 2,004,039 60% 2,333,045 1,694,075 73% $ 309,964
Police 5,720,944 2,489,449 44% 5,788,710 2,646,952 46% $ (157,503)
Building & Life Safety 270,740 118,488 44% 240,850 108,900 45% $ 9,588
Engineering 370,130 153,165 41% 400,190 154,230 39% $ (1,065)
Recreation Services 834,590 401,546 48% 819,060 373,326 46% $ 28,220
Public Works 1,695,700 754,562 44% 1,652,250 827,419 50% $ (72,857)
Total $ 15,518,008 $ 7,329,189 47% $ 14,169,665 $ 7,173,975 51% $ 155,214
• City Attorney-the increase is due to investigative expenses and additional workload in the current fiscal year.
• Non-Departmental -the $309,964 increase is due to the accounting of transfers from the General Fund to the Capital
Outlay Fund. This indicates progress in accomplishing the capital projects that are supported by the General Fund,
such as the police station remodel.
• Police -The majority of this reduction is due to implementation of the contract with the Sheriff's Office for dispatch
services.
• Public Works -the majority of this decrease reflects staffing vacancies in the current fiscal year.
• All other variances are within a normal range.
11
Item 11.b. - Page 20
City of Arroyo Grande
Mid-Year Budget Report-2014/15 February 24, 2015
Other Funds
Local Use Tax Fund (Fund 218)
This fund has been established to account for the 1/2 cent sales tax increase that was approved in November 2006. With
four months of sales, this revenue source is at 35%. Based on information from the City's sales tax advisor, staff is
recommending increasing this revenue by $63,350. The estimated fund balance at the end of FY 2014-15 in this fund is
$522,941, which reflects appropriating $50,000 for the server virtualization project.
Streets Fund (Fund 220)
The Street Fund is used to account for the receipt of Gas Tax revenues. All expenditures must be used for appropriate
street related purposes. Gas Tax revenues are projected to be $31,000 than originally anticipated; staff recommends
utilizing these additional funds to repair the two mid-block lighted crosswalks on East Branch Street in the Village.
CIP (Capital Improvement Program) Fund (Fund 350)
The procedures of the CIP require that revenues equal expenses in this fund, which means the fund does not typically
have a fund balance at year-end. If additional expenses are encountered in completing a project, funding must be found
to match the expenses. In reverse, when additional revenues are found, the scope of the project can be expanded,
previous funding returned to other funds, or revenues returned to the source.
12
Item 11.b. - Page 21
City of Arroyo Grande
Mid-Year Budget Report -2014/15 February 24, 2015
Attachments
A brief overview of the attached schedules is provided to inform the reader of the purpose of each schedule.
• Schedule A -Fund Balance. This schedule is provided to incorporate prior year fund balance into the current year
and to summarize the FY 2014-15 budget adopted by the City Council. This schedule includes adjustments that have
previously been approved by the City Council and lists the current requested adjustments in total.
• General Fund Summary. This schedule provides a summary of the revenues, expenditures and fund balance with
actual results for the prior fiscal year as well as the original FY 2014-15 Budget and proposed amended balances for FY
2014-15.
• Management Reporting System Status Report. This provides a status report of departmental budget goals.
13
Item 11.b. - Page 22
City of Arroyo Grande
Fund Balance
All Funds Operating Budget
2014-15 Mid-Year Budget Update
Schedule A
Estimated Estimated
Total Total
Available Available
Fund Balance Original Adjustment Operating Operating FY 2013-14 Budgeted Adjustments to Fund Balance
Julyl, 2014 Revenues to Revenues Transfer In Transfer Out Carryovers Appropriahons Appropriations June 30, 2015
General Fund
010 General Fund: $4,942,735 $11,951,320 $362,620 $2,434,280 $979,939 $170,774 $14,171,395 $195,900 $4,172,947
S12ecial Revenue Funds:
210 Fire Protection Impact Fees $136,459 $20,250 $4,700 $152,009
211 Public Access Television 149,076 35,400 50,000 134,476
212 Police Protection Impact Fees 92,778 3,300 81,400 800 13,878
213 Park Development Fees 767,902 63,200 212,585 200,000 418,517
214 Park Improvement Fees 109,101 25,700 35,000 5,900 93,901
215 Recreation Community Center 51,899 1,700 34,676 400 18,523
216 Grace Lane Assessment District 57,859 10,562 2,600 13,300 52,521
217 Landscape Maintenance DIStrict 10,842 5,900 2,200 7,430 7,112
218 Local Use Tax Fund 1,685,507 2,052,152 63,348 1,483,150 1,486,938 257,980 50,000 522,939
219 Parkside Assessment District 359,391 43,308 3,800 20,700 378,199
220 Streets 0 442,100 31,000 322,620 76,300 688,420 31,000 0
221 Traffic Congestion Relief 0 0
222 Traffic Signal 624,409 32,500 30,000 200,000 7,500 419,409
223 Traffic Circulation 54,091 100 54,191
224 Transportation Facility Impact 2,050,439 60,000 1,128,805 13,800 967,834
225 Transportation 0 489,700 469,700 20,000 0
226 Water Neutralization Impact 322,215 52,000 200,000 5,000 401,050 168,165
230 Construction Tax 3,243 3,243
231 Drainage Facility 21,239 21,226 13
232 In-Lieu Affordable Housmg 11,012 300 5,000 6,312
233 In-Lieu Underground Utility 199 199
240 TourISm Business Improvement Dis1 38,292 180,000 171,880 46,412
241 Water Availability Fund 1,783,685 33,000 206,610 595,627 1,014,448
250 CDBG Grant Funds 0 121,975 15,949 106,026 0
271 State COPS Block Grant 178,423 300 65,000 113,723
Total Special Revenue Funds $8,508,061 $3,551,472 94,348 $644,595 $2,102,750 $3208,189 2,520,513 $81,000 $4,586,024
14
Item 11.b. - Page 23
City of Arroyo Grande
Fund Balance
All Funds Operating Budget
2014-15 Mid-Year Budget Update
Schedule A
Estimated Estimated
Total Total
Available Available
Fund Balance Original Adjustment Operating Operating FY 2013-14 Budgeted Ad1ustments to Fund Balance
Julyl, 2014 Revenues to Revenues Transfer In Transfer Out Carryovers Appropriations Appropriahons June 30, 2015
Ca:Qital Project Funds:
350 Capital Improvement Fund $34,838 $10,319,549 $6,924,575 $3,394,974 $34,838
Total Capital Project Funds $34,838 $0 $0 $10,319,549 $0 $6,924,575 $3,394,974 $0 $34,838
Enter12rise Funds:
612 Sewer $1,036,145 $1,056,000 $506,400 $274,512 $326,100 $985,133
634 Sewer Facility 375,948 21,500 30,000 367,448
640 Water Fund 4,501,913 4,083,600 2,583,400 4,659,100 395,973 1,303,822 4,810,018
641 Lopez Water 2,189,813 1,867,500 (1,859,000) 2,699,600 307,200 3,254,400 1,336,313
642 Water Facility 820,645 23,500 156,300 49,500 638,345
Total Enterprise Funds $8,924,464 $7,052,100 $724,400 $2,699,600 $5,629,000 $749,985 $4,884,322 $0 $8,137,257
Trust and Agency Fund:
751 Downtown Parking 193,036 9,300 2,600 139,761 3,525 56,450
Total Trust & Agency Fund $193,036 $9,300 $0 $0 $2,600 $139,761 $3,525 $0 $56,450
Grand Total All Funds
$22,603,134 $22,564,192 $1,181,368 $16,098,024 $8,714,289 $11,493,284 $24,974,729 $276,900 $16,987,516
15
Item 11.b. - Page 24
GENERAL FUND SUMMARY
FUND: 010 GENERAL FUND
FISCAL YEAR 2014-15
2012-13 2013-14 ORIGINAL AMENDED
ITEM ACTUAL ACTUAL BUDGET BUDGET
Beginning Fund Balance $ 3,305,852 $ 3,686,936 $ 3,637,979 $ 4,942,735
Revenues:
Revenues 11,792,152 12,514,554 11,951,320 12,313,940
Transfers In 2,008,635 2,390,995 2,428,800 2,434,280
,J
Total Revenues 13,800,787 14,905,549 14,380,120 14,748,220
Expenditures:
Salaries and Benefits 8,259,050 8,648,137 9,124,700 9,284,200
Current Expenses 4,501,872 4,276,451 4,695,900 4,942,682
Debt Service 134,688 192,437 248,595 248,595
Capital Outlay 439,623 398,650 52,200 62,592
Transfers Out 84,470 134,075 106,000 979,939
Contingency 50,000
Total Expenditures 13,419,703 13,649,750 14,277,395 15,518,008
Total Operating Increases (Decreases) 381,084 1,255,799 102,725 (769,788)
Available Fund Balance $ 3,686,936 $ 4,942,735 $ 3,740,704 $ 4,172,947
16 Item 11.b. - Page 25
MANAGEMENT REPORTING SYSTEM
MID-YEAR BUDGET UPDATE FY 2014-15
JULY 1. 2014 -DECEMBER 31, 2014
DEPARTMENT: CITY ADMINISTRATION
Departmental Goals -Status Report
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
x Complete update of the Administrative Policy Manual.
x Develop plan to implement new requirements of the Affordable Care Act.
x Coordinate implementation of a comprehensive customer service program.
x Coordinate establishment of a tourism business improvement district.
x Implement annual participation in the ICMA National Citizens' Survey to enhance
public input and customer service feedback.
x Continue providing legal advice and assistance on all aspects of City business and
represent the City in matters requiring legal action.
x Identify areas and develop standardized forms when appropriate.
x Coordinate Code Enforcement legal response to chronic cases.
x Complete process of developing a City Charter for Council consideration to place on
the ballot at the November 4, 2014 election.
17
Item 11.b. - Page 26
MANAGEMENT REPORTING SYSTEM
MID-YEAR BUDGET UPDATE FY 2014-15
JULY 1, 2014 -DECEMBER 31, 2014
DEPARTMENT: ADMINISTRATIVE SERVICES
Departmental Goals -Status Report
Complete In-Defer/ Revise
Progress/ Delete /New
Upcoming
x Update Financial Section of the Administrative Policy Manual.
x Assist with the completion of a Water and Sewer Rate Study.
x Update the City's Purchasing Policy.
x Prepare and distribute an RFP for banking services.
x Cross train with Human Resources staff to improve customer service.
x Complete the City's annual audits and comprehensive annual financial report (CAFR).
x Obtain updated OPEB actuarial report.
x Complete update of the City's Personnel Regulations.
x Complete update of the City's Administrative Policy Manual Personnel policies.
x Implement online job applications through the City's website.
18
Item 11.b. - Page 27
MANAGEMENT REPORTING SYSTEM
MID-YEAR BUDGET UPDATE FY 2014-15
JULY 1, 2014 -DECEMBER 31, 2014
DEPARTMENT: LEGISLATIVE & INFORMATION SERVICES
Departmental Goals -Status Report
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
x Update Citywide Records Retention Schedule to reflect City's reorganized structure
and update Records Management Manual.
x Upgrade cablecasting and audio/visual systems in Council Chambers.
x Coordinate November 2014 General Municipal Election.
x Complete web/p_ublic access portion of City LaserFiche project.
x Publish 8 issues of the City-wide newsletter for distribution to all City residences and
businesses.
x Conduct new Commissioners Orientation (2015).
x Conduct biennial review of the Conflict of Interest Code (2014).
x Update Municipal Code as new ordinances are adopted.
x Coordinate annual records destruction pursuant to retention schedule.
x Develop recommendations for centralized records storage.
x Develop request for proposal for website redesign and hosting.
19
Item 11.b. - Page 28
Management Reporting System: Legislative & Information Services
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
x Meet all legal publishing and posting requirements.
x Complete Citywide network policy.
x Perform replacement of seven (7) core servers between City Hall and Police
Department.
x Upgrade Microsoft Windows network environment.
x Upgrade Microsoft Exchange email environment.
x Upgrade Microsoft Exchange SQL database environment.
x Replace primary copier/printer in Community Development Department.
x Complete CitizenServe egovernment software implementation.
x Increase network spare equipment inventory.
x Implement virtualized server environment.
x Implement enterprise level data backup solution.
x Implement Voice over Internet Protocol ( VoiP) phone solution.
x Implement hosted and redesigned website.
x Install data network and voice systems to support Police Department relocation to
Woman's Club/Community Center
x Install data network and voice systems to support Police Department relocation back
to newly remodeled facility.
x Install emergency UPS/Generator system for City Hall server room
x Coordinate LaserFiche record indexing project for Engineering maps
20
Item 11.b. - Page 29
MANAGEMENT REPORTING SYSTEM
MID-YEAR BUDGET UPDATE FY 2014-15
JULY 1, 2014 -DECEMBER 31, 2014
DEPARTMENT: COMMUNITY DEVELOPMENT
Departmental Goals -Status Report
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
x Complete updates of Circulation, Conservation and Open Space elements.
x Develop work-plan for an update of remaining General Plan Elements, including Land
Use, Agriculture, and Noise Elements.
x Create a database for designated and potential historic resources and districts.
x Designate structures as proposed by property owners and Continue Village Core
assessment of historic structures.
x Develop work plan to identify and address obstacles to infill development along East
Grand Avenue.
x Apply for grant funding to implement one or more projects identified in the Bicycle and
Trails Master Plan.
x Process applications for Courtland Street and East Grand Avenue and East Cherry
Avenue development projects.
x Prepare Development Code update regarding sign regulations.
x Codify affordable housing in-lieu fee.
21
Item 11.b. - Page 30
Management Reporting System: Community Development
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
x Clark Property Easement. New appraisal indicates project is viable.
x Establish a James Way Open Space trail connection.
x Obtain consultant assistance for the preparation of the Land Use Element Update and
Program EIR.
x Design the Bridge Street Bridge Rehabilitation Project.
x Coordinate future construction of extension of Castillo Del Mar behind Arroyo Grande
High School.
x Construct the Water Well No. 11 Facilities Rehabilitation project. Design is complete.
Project moved to Public Works for construction.
In conjunction with Planning Division, prepare and submit annual Stormwater x Management Plan report to the Regional Water Quality Control Board.
x Develop Traffic and Circulation Fee Study and coordinate with Planning Division on
Circulation Element Update.
x Receive training and train other staff specific to required NPDES and storm water
inspection and erosion control.
x Update Americans' with Disabilities Act (ADA) compliance plan.
Implement expanded interactive remote inspection through use of smart phone x devices.
x Assist in the implementation of the automated Planning tracking system.
x Adopt the 2014 California Building Standards Codes with amendments.
Provide applicable permitting and inspection for projected projects including:
x Commercial building at the Five Cities Center (Pier One).
x Commercial buildings for the JJ's building and new Market.
22
Item 11.b. - Page 31
Management Reporting System: Community Development
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
x Commercial buildings at the Courtland Street and East Grand Avenue. Duplicate.
x Detached single family residential homes at the Grace Lane subdivision.
x Apartments at the Pike and Elm Street project.
x Co-cellular telephone carriers located at reservoir sites and Southern California Gas
Company Advance Meter and City Repeater Equipment.
x Increase percentage of code enforcement cases resolved within one month by 25%.
x Obtain required design exceptions from Cal trans for the Brisco Interchange project.
x Complete bid/award and start construction of the Police Station project.
x Once funding secured scope design projects for Fair Oaks/FWY 101 off ramp and E.
Branch Streetscape extension.
23
Item 11.b. - Page 32
MANAGEMENT REPORTING SYSTEM
MID-YEAR BUDGET UPDATE FY 2014-15
JULY 1, 2014 -DECEMBER 31, 2014
DEPARTMENT: POLICE DEPARTMENT
Departmental Goals -Status Report
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
x Maintain or exceed National UCR average clearance rate for Part 1 Crimes.
x Address the Police Department's facility needs.
x Continue the communications upgrade project with COPS grant funding including the
establishment of full service public safety radio repeater sites.
x Expand and enhance Operation Blue Watch Police Video Surveillance system based
on existing annual funding.
x Continue to promote consolidated public safety services.
x Work with Human Resources to transfer custody of identified personnel files currently
held in the Police Department to Human Resources for assimilation.
x Continue to actively evaluate and implement cost saving measures including grants,
state and federal surplus property programs and internal controls and audits.
x Enhance Neighborhood Services Program to cover seven days a week through
existing funding utilizing three temporary part time positions.
x Enhance focused traffic enforcement in targeted areas utilizing public education and
24
Item 11.b. - Page 33
Management Reporting System: Police Department
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
technology in partnership with Engineering and Public Works.
x Maintain minimum police patrol staffing of three field units at all times.
x Provide public safety public relations program to include presentations to community
groups and schools and community problem resolution.
x Process, record and track code enforcement complaints to initiate inspection within 48
hours of complaint and citations within 4 months of non-compliance.
x Continue to support and enhance the Citizen Volunteer Program and participate in the
South County Police volunteers.
25
Item 11.b. - Page 34
MANAGEMENT REPORTING SYSTEM
MID-YEAR BUDGET UPDATE FY 2014-15
JULY 1, 2014 -DECEMBER 31, 2014
DEPARTMENT: PUBLIC WORKS
Departmental Goals -Status Report
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
x Construct new 2,000 sf. PW Administration building and complete minor renovations
to the existing Corporation Yard buildings.
x Develop and implement automated work order and management system.
x Work with Building Division on update of Americans' with Disabilities Act (ADA)
Compliance Plan.
Conduct a comprehensive municipal facility inspection for Storm Water Management
x Plan compliance.
x Establish routine facility inspections to identify and repair safety hazards and
maintenance items.
x Conduct Arch Flash evaluations and labeling to meet OSHA requirements and to
improved employee safety practices.
x Complete revised Car Corral upgrade, Montego Street sidewalk infill project, Halcyon
Road and Alpine Street improvements.
x Design and Install the Don Roberts field lights
x Conduct the annual turf renovation project at the Soto Sports Complex fields in 2013
26
Item 11.b. - Page 35
Management Reporting System: Public Works
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
and 2014.
x Design and construction of ADA accessibility improvements to Volunteer field in the
Soto Sports Complex.
x Design and construct the annual concrete repair projects on City sidewalks at various
locations.
x Secure a landscaping contractor through a competitive bid process to maintain
various City park and landscape areas.
x Conduct Annual Creek preservation and vegetation removal projects.
x Improve maintenance of assessment district landscaped areas utilizing contracted
landscape maintenance firms.
x Plan and complete on schedule the annual pavement management program.
x City Landscape Area Irrigation Retrofit project
Utilities Division (Water and Sewer Funds)
x Construct Fair Oaks Phased Main Replacement (Alder to Halcyon).
x Upgrade Leanna Drive Creek Crossing.
x Complete Trenchless Sewer Rehabilitation-Crown Terrace, Le Point, The Pike &
Eman Court to Newman drive easements.
x Complete painting the exterior of Reservoir 3
x Complete the Water and Sewer rate study in coordination with the Finance Division.
x Complete upgrades to the Water and Wastewater SCADA system, including
purchasing and installing replacement radios.
Complete Sanitary Sewer Management Plan Audit requirements for State x requirements for Standard Operating Procedures
27
Item 11.b. - Page 36
Management Reporting System: Public Works
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
x Crown Terrace Sewer Main Replacement
x Well Number 11 Treatment plant
x Galvanized Service Replacements
x Water Conservation program implantation for Leak Detection and Residential retrofit
programs
28
Item 11.b. - Page 37
MANAGEMENT REPORTING SYSTEM
MID-YEAR BUDGET UPDATE FY 2014-15
JULY 1, 2014 -DECEMBER 31, 2014
DEPARTMENT: RECREATION SERVICES
Departmental Goals -Status Report
Complete In-Defer/ Revise/
Progress/ Delete New
Upcoming
x Identify partnerships to help fund needed improvements at the Woman's Club
Community Center.
x Complete storage sheds at Ikeda and Volunteer Fields within the Soto Sports
Complex with funding from private donations and community support.
x Continue office organization efforts, program evaluations and staff training to increase
efficiency and service levels.
x Increase enrollment in the child care programs.
x Continue fund raising strategies for the Children In Motion program, with a goal of
raising $10,000 per year.
x Continue working with the Five Cities Community Services Foundation to raise funds
for the proposed recreation center.
x Continue to increase utilization of Soto Sport Complex for tournaments and fall
softball.
x Increase community outreach to inform citizens and broaden partnerships.
29
Item 11.b. - Page 38