CC 2012-11-13_11.a. FY 2012-13 1st Qtr Budget Status ReportMEMORANDUM
TO:
FROM:
CITY COUNCIL ,AJ
ANGELA KRAETSCH, DIRECTOR OF ADMINISTRATIVE SERVICES~ t-
SUBJECT: FISCAL YEAR 2012-13 FIRST QUARTER BUDGET STATUS REPORT
DATE: NOVEMBER 13, 2012
RECOMMENDATION:
It is recommended the City Council approve Carryover Appropriations as shown on Schedule
A and approve budget adjustments and recommendations as listed in the Quarterly Financial
Report and shown on Schedule A.
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:
Estimated Fund Balance 6/30/2012:
Net Carryover Appropriations
Available Fund Balance 7/1/2012
Net budgeted use of reserves
Remaining negative Fund Balance
Total Decrease to General Fund Balance
Adjusted Fund Balance 6/30/2013
$3,305,853
(141,810)
3,164,043
(450,000)
(155,286)
(605.286)
$2,558.757
Because some projects, operations, and orders are not complete by the June 30 year-end
close, it is common for the projected fund balance to be reduced by expenses (carryovers) to
be paid in the current fiscal year.
None of the recommended budget adjustments are anticipated to have an 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 routinely prepares
quarterly budget updates for the City Council.
Item 11.a. - Page 1
CITY COUNCIURDA BOARD OF DIRECTORS
CONSIDERATION OF FIRST QUARTER BUDGET STATUS REPORT
NOVEMBER 13, 2012
PAGE2
The purpose of the City's First Quarter budget review is to:
• Provide a reconciliation of the expected and actual year-end General Fund Balance for
Fiscal Year 2012-13.
• Recommend the re-appropriation (carryovers) of prior year budgets for services/products
that were begun, but not completed as of June 30, 2012.
• Conduct a review of City funds to recommend budgetary changes to address known
budget deficiencies.
• Identify budget changes that materially impact fund balances.
ANALYSIS OF ISSUES:
• The estimated General Fund Fiscal Year 2011-12 Fund Balance is $3,305,853 before the
carryovers of $141,810 are subtracted out.
• The projected available General Fund Balance for the current fiscal year is approximately
$2,558,757. The projected General Fund balance is 19% of appropriations.
• Carryover appropriations from FY 2011-12 are reported on Schedule A. Carryover
budget amounts are unused appropriations in the 2011-12 Fiscal Year added to the 2012-
13 Fiscal Year. The carryover appropriations are for items or projects that began the
purchase process, but were uncompleted by June 30, 2012.
• The proposed budget adjustments include a net of $141,810 for carryover appropriations
in the General Fund.
• Staff is recommending revenue adjustments at this time limited to only actual changes to
revenues received from the County. The adjustments result in a net decrease of $45,500.
However, further adjustments are anticipated at the Mid-Year Budget Review to Sales tax,
Transient Occupancy Tax, and Franchise Tax revenues that should address this
decrease.
• Staff is recommending that the $250,000 that is budgeted in the General Fund as a
transfer in from the Local Sales Tax Fund be replaced with General Fund reserves.
Revenues came in higher than expenditures in FY 2011-12, increasing General Fund
reserves by $229,000. The $250,000 in Local Sales Tax funds will be used towards the
Pavement Management Plan in order to resurface Halcyon Road and portions of Fair
Oaks Boulevard. Completing these projects this year before they deteriorate further will
substantially decrease future costs.
• The proposed budget also includes carryover appropriations of $5,865,483 for various
Capital Improvement Projects (CIP) in the CIP fund, $29,365 carryover in the Water Fund
for ongoing consultant services agreements and $89,218 carryover of COPS funds for
ongoing communication upgrades.
• The City Council approved deleting funding for one Sergeant position on March 31, 2009.
The position was later fully eliminated when the FY 2009-10/FY 2010-11 Biennial Budget
Item 11.a. - Page 2
CITY COUNCILIRDA BOARD OF DIRECTORS
CONSIDERATION OF FIRST QUARTER BUDGET STATUS REPORT
NOVEMBER 13, 2012
PAGE3
was prepared. It should have been maintained as an unfunded and vacant position. Staff
recommends the Council approve this correction.
• Staff is requesting the following adjustments, which are explained in more detail in the
attached Budget report:
1. General Fund-a net decrease in revenues of $312,660 when compared to
the Budget Update Report ($250,000 of this is due to replacing budgeted
Sales Tax Funds with the use of reserves, $45,500 is the net
recommended revenue adjustments in this report and the remaining
$17,160 is due to the decrease in operating transfers) and an increase of
$102,071 in expenditures (this is due to the additional appropriation for
Parks, the approved reorganization of the Police part-time staffing and on-
going employee negotiations);
2. Water Fund -an increase of $4,800 in expenditures;
3. Water Availability Fund -an increase of $2,500 in expenditures;
4. CIP Fund -an increase of $250,000 in the Pavement Management
Program.
ADVANTAGES:
The proposed changes will maintain reserves above the General Fund 15% policy minimum
and provide funding for urgent street improvements that will reduce future costs. Reserves
will be maintained at an amount sufficient to help address future budget short falls if
necessary.
DISADVANTAGES:
Departmental budgets continue to be constrained.
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, November 8, 2012. The Agenda
and report were posted on the City's website on Friday, November 9, 2012. No public
comments were received.
Attachment(s):
1. Quarterly Financial Report
2. General Fund -Fund Summary
3. Schedule A-Fund Balance -Control
Item 11.a. - Page 3
Quarterly Financial Report
First Quarter o[Fiscal Year 2012-13
OVERVIEW
This report summarizes the City's overall financial position for
the fiscal year through September 2012. Except as noted
below, revenues and operating expenditures are generally on
target based on the updated budget for the first quarter.
Adjusted Budgets: The revenue projections and budgets
include the adjustments for encumbrances, carryovers, and
expenditures that are included in this report.
Mid-Year Review: The City's overall revenue and
expenditure picture will be discussed in greater detail during
the Mid-Year Budget Review scheduled for Council
consideration in February of 2013.
GENERAL FUND
With 25% of the year complete, General Fund revenues are
slightly lower than at the same time as the prior year at 1 0%
and expenditures are at 24%. The projected General Fund
balance will be approximately 19% of appropriations if year
end expenditures finish at 100% and revenues are received as
budgeted.
General Fund Balance Budget YTD 0 /o
Actual
Revenues $12,780,720 $1,322,940 10%
Use of Reserves 450,000
Expenditures 13,386,006 3,208,491 24%
Beginning Fund Balance $3,164,043 -
Ending Fund Balance $2,558,757 19%
Top Ten Revenues: The top ten revenues account for 73% of
the General Fund revenue. Highlighting these provides a
better understanding of the City's revenue position. Although
there are fluctuations among revenue line items, the overall
percentage is at 6%, which is same as the prior year. Any
significant variances are noted on the next page.
ATTACHMENT 1
1 51 Quarter-Current Fiscal Year
Current YTD
Top Ten Revenues Budget Actual 0 /o
Property Tax $ 3,473,800 $ 2,674 0%
Triple FliP-Sales Tax 787 000 -0%
Triple Flip-VLF I ,214,500 -0%
Sales Tax 2,276,000 210,813 9%
Sales Tax-Safety II 0,000 20,470 19%
TOT 55nooo 144 515 26%
Fmnchise Tax 540,000 40,005 7%
Building Permits 101 000 42418 42%
Children in Motion 235,000 76,778 33%
Teleconummication site
leases 204,000 56,563 28%
Total $ 9 491 .300 $ 594,236 6%
1 51 Quarter-Prior Fiscal Year
Current YTD
Top Ten Re,•enues Budget Actual %
Property Tax $ 3,534,000 $ 84,644 2%
Triple Flip-Sales Tax 756 041 -0%
Triple Flip-VLF I ,208,932 -0%
Sales Tax 2,210 000 179 939 8%
Sales Tax-Safety 110,000 17,882 16%
TOT 500 000 125 806 25%
Franchise Tax 540,000 37,418 7%
Building Perm its 101 000 20 554 20%
Children in Motion 235,000 65,135 28%
Telecommunication site
leases 182,000 49,104 27%
Total $ 9.376.973 $ 580 482 6%
By comparing the YTD prior year revenue to the current
YTD revenue we can see an overall increase of 2% as
shown on the table on the following page:
Item 11.a. - Page 4
Quarterly Financial Report
c ompanson o fA ctua IYTDR evenue to P. YTDR nor evenue
YTD Prior Increase/
Top Ten Revenues YTD Actual Year Decrease %
Property Tax I$ 2,674 $ 84,644 $ (81,970) -97%
Triple Flip-Sales Tax ---0%
Triple Flip-VLF ---0%
Sales Tax 210 813 179,939 30 874 17%
Sales Tax-Safety I 20,470 17,882 2,S88 14%
TOT I 144 SIS 12S,806 18 709 IS%
Franchise Tax I 40,005 37,418 2,S87 7%
Building Permits 42,418 20,SS4 21,864 106%
Children in Motion 76,778 6S 13S II 643 18%
Telecommunication site
leases S6.S63 49 104 7 459 IS%
Total $ 594,2.36 $ 580,482 $ 13,754 2%
Comparison of 1st Qtr Current Year Budget to Prior Year
8 d u 1get
YIDPrior Increase/
Top Ten ReventrS YTDBudl1}':t YrBwget Decrease %
Property Tax $ 3,473,800 $ 3,S34,000 $ (60,:;I>O) -2%
Triple Flip-Sales Tax 787,000 756,041 30,959 4%
Triple flip-VlF 1214,500 1,208 932 5 568 0%
Sales Tax 2,276,000 2,210,000 66,000 3%
Sales Tax-Safety 110,000 110,000 -0%
TOT 550,000 500,000 50,000 10%
Fraochise Tax 540,000 540,000 -0%
Building Permits 101,000 101,000 -0%
Otildren inMctim 235,000 235,000 -0%
Telecommunication site
leases
Total
•
•
•
:;Il4,000 182,000 22,000 12%
$ 9,491,300 $9,376973 $ 114,327 1%
Property tax -The City receives the majority of its
property tax revenue in December and April. Staff
received the 2012-13 estimated property tax numbers
from the County on September 14, 2012. Based on the
County's estimate it is recommended that property tax
be decreased by $80,000. The above budget of
$3,473,800 reflects the recommended adjustment. This
line item is showing a 97% decrease in revenue when
compared to the prior year due to timing differences. A
payment of$91,623 was received on October 2, 2012.
Triple flip -Sales tax: This revenue is received in
February and May. The FY 2012-13 budget for this
line item was $737,000. Staff was notified by the
County of the actual amount to be received of
approximately $787,000. Staff is requesting an
increase in this line item of $50,000.
Triple flip -VLF: This revenue is received in
February and May. Staff is requesting a decrease in
this line item of $15,500 based on the actual amount to
be received per the County of San Luis Obispo.
•
•
First Quarter of Fiscal Year 2012-13
Sales Tax -Sales tax is higher than the prior year
due to a larger clean-up payment received in
September for the period of May -August. The
Board of Equalization (BOE) computes the
monthly advances using a formula based on prior
year receipts and estimated growth. The BOE then
reconciles the actual receipts against the advances
and this results in the clean-up payment that the
City receives. Sales tax is lower than 25% due to
only receiving one month of revenue at first
quarter.
Transient Occupancy Tax (TOT) -The majority
of the increase in this revenue source is due to
increases in revenues over what was projected
from the Hampton Inn. The TOT revenue is only
for July and August, as September's TOT is
received in October. Staff will continue to monitor
this revenue and update Council at Mid Year.
• Building Permits -Building fees are showing an
increase at I 51 Quarter when compared to the prior
year. This is due to an increase in development
this fiscal year. Staff will continue to monitor this
revenue and update Council at Mid Year.
• Franchise Tax -This revenue is below 25% due
to the fact that the City receives franchise
payments from Waste Connections on a monthly
basis, Charter Communications quarterly, and
PG&E, The Gas Company and Conoco Phillips on
an annual basis. This report only includes two
months of revenue received from Waste
Connections. Staff will continue to monitor this
revenue and update Council at Mid Year.
• Children in Motion -this increase is due to an
increase in Children in Motion enrollment.
Staff is only recommending adjustments at this time that
are based on estimates received from the County. Other
changes may be recommended at the Mid-Year Budget
Review after actual revenue is received and unanticipated
expenditures can be better identified for FY 2012-13.
This results in a $45,500 decrease in revenue and
$155,286 increase in projected expenditures over
revenues. However, based on FY 2011-12 actual
revenues, it is anticipated that this will be addressed in
the Mid-Year Budget Report with revenue adjustments
and savings pursued through negotiations with labor
unions.
Item 11.a. - Page 5
Quarterly Financial Report
Expenditures: Operating costs are on target for the first
quarter as summarized below:
Expenditures by Type Budget YTDActual %
Sal aries and Benefits $ 9,034,830 $ I ,987,546 22%
Supplies 245,260 35,453 14%
Services 2,478,540 569,080 23%
Other operating costs 1,536,901 600,538 39%
Capital purchmes 90,475 15,874 18%
Total $ 13,386,006 $ 3,208,491 24%
The key variances "by type" are supplies, other operating costs
and Capital purchases.
I. Supplies are down due to the diligence of all
departments to contain their expenditures.
2. Other operating costs (Non-departmental shown
below) are higher due to the annual payment for the
City's Liability insurance of $374,111 made in July
2012.
3. Capital purchases are lower than 25% due to the fact
that a majority of equipment had not been purchased
during the first quarter.
Departmental operating expenditures are also on target as
summarized by the following:
Expenditures by
Department Budget YTD Actual %
City Council $ 109,731 $ 18,126 17%
City Manager 274,828 60,369 22%
Retiree Health care 199,000 28,165 14%
City Clerk 340,440 73,289 22%
City Attorney 220,250 23,409 II%
Administrative Services 733,935 173,035 24%
IT 257,445 55,774 22%
Community Dev 537,902 119,652 22%
Police 5,73 2,582 1,268,087 22%
EOC 5,000 29 1%
Building & Safety 234,342 44,769 19%
Engineering 321,849 48,716 15%
Recreation 1,170,715 277,284 24%
Maintenance Services 990,986 209,890 21%
Non -Departrnen tal 2 257,001 807,897 36%
Total $ 13,386,006 $ 3,208,491 24%
The main variance in departmental expenditures is in the Non-
Departmental budget. This variance is due to the annual
payment for liability insurance of $374,111 made in July 2012.
First Quarter of Fiscal Year 2012-13
FIRST QUARTER ADJUSTMENTS
Requested Budget Adjustments:
Staff is making the following recommendations:
1. Property tax revenue to be decreased by $80,000.
2. Increase Triple Flip Sales tax revenue by $50,000.
3. Decrease Triple Flip VLF tax revenue by $15,500.
4.
5.
6.
Decrease Transfers in from the Local Sales Tax
Fund of $250,000 and replace with $250,000 from
General Fund reserves. In Fiscal Year 2011-12
General Fund revenues were more than
expenditures by approximately $229,000. Staff is
recommending that this increase be used in place
of the budgeted Local Sales Tax.
Increase in appropriations of $12,000 in the Parks
department Contractual Services line item due to
the unexpected repairs to the Park's irrigation
pumps.
Increase in expenditures for Carryovers in the
amount of $141,810 for ongoing projects.
a. Planning -$40,863 for various outstanding
contracts.
b. Police $7,556 for Firearms range
improvements, a video surveillance cabinet
and computer printer replacements.
c. IT -$2,000 to cover one mobile data device
and one replacement.
d. Soto Sports Complex -$15,580 for vehicle
replacement.
e. Avoid the 14 Grant-carryover of $75,811 in
both revenues and expenditures. Net effect to
the fund balance is zero.
Overtime Summary:
First Quarter FY 2012-13
Department July Aug Sept Total
Police $ 27,816 $ 18,193 $ 19,138 $ 65,147
Fire 16,260 21,311 15,157 52,728
Rec & Maint Svcs 1,680 2,316 320 4,316
Total $ 45,756 $ 41,820 $ 34,615 $ 122,191
Item 11.a. - Page 6
Quarterly Financial Report
2011-12 PRELIMINARY GENERAL FUND ANNUAL
UPDATE
This summarizes the General Fund's overall financial position
for the fiscal year 2011-12. This is a preliminary update due to
the fact that the auditors are still reviewing the City's records.
The final numbers will be presented to the Council in the
Comprehensive Annual Financial Report (CAFR).
OVERVIEW·
Year-End
General Fund Balance Budget Actuals Diff
Beginning Fund Balance $ 3,076,452
Revenues 12,766,260 13,061,045 (294,785)
Expenditures 13,398,980 12,831,644 567,336
Ending Fund Balance $ 3,305,853
Carryovers (141,810\
Available Fund Balance $ 3,164,043
The estimated General Fund balance is approximately 25% of
expenditures.
EXPENDITURES:
Expenditures by Type Budget YTD Actual %
Salaries and Benefits $ 8,816,958 $ 8,488,012 96%
Supplies 233,778 188,899 81%
Services 2,600,945 2,556,348 98%
Other operating costs 1,618,688 1,505,075 93%
Capital purchases 128,611 93,310 73%
Total $ 13,398,980 $ 12,831,644 96%
The key variances "by type" are Supplies and Capital
Purchases. Both are down due to departments delaying
purchases at year end.
With I 00% of the year complete, expenditures are at 96% or
approximately $567,336 less than budgeted. The majority of
this savings is due to unfilled positions within the Police
Department, lower utility costs than budgeted, and the delay of
the fleet lease for Maintenance staff. In addition, of the
$567,336 saved, $141,810 is being carried over into FY 2012-
13 for ongoing projects (see page 3 of this report for details).
First Quarter of Fiscal Year 2012-13
REVENUES:
Total year-end revenues are at 1 02% and came in
$294,785 more than budgeted. The majority of this
increase is due to an additional Property Tax payment
received (related to the Redevelopment Agency true up
payment required by the Department of Finance), an
increases in TOT and Sales Tax revenue.
Staff is currently working on the City's CAFR and it is
anticipated that it will be presented to the Council the
first meeting in December or the first meeting in
January.
Overtime Summary:
Fourth Quarter FY 11-12
Department Apr May June Total
Planning $ -$ 24 $ I $ 25
Police 18,956 15,831 23,351 58,137
Fire 14,942 7,053 14,585 36,580
Rec & Maint Svcs 1,645 1,442 1,341 4,427
Total $ 35,542 $ 24,349 s 39,278 $ 99,169
Item 11.a. - Page 7
Quarterly Financial Report
LOCAL SALES TAX FUND
Local Sales Tax Fund: The Local Sales Tax Fund had a
beginning fund balance of $1,726,195. Staff is requesting
that the $250,000 originally budgeted to balance the General
Fund budget be transferred to the Pavement Management
Program to be used towards resurfacing Halcyon Road and
portions of Fair Oaks Boulevard. The projected ending fund
balance is $308,671 or 10% of appropriations.
OTHER FUNDS
Sewer Fund: The Sewer Fund ended the 2011-12 Fiscal Year
with a fund balance of $343,570. The estimated ending fund
balance for the Sewer Fund is $385,288. This does not yet
meet the City Council's goal of 60 days of operating expenses
plus $500,000.
Water Fund: The Water Fund reports a fund balance of
$2,246,336 at the end of fiscal year 2011-12. Staff is
requesting an increase of $4,800 for annual water system fees
that are paid to the State. In addition, staff is requesting a
carryover of $29,365 in contractual services for various
outstanding contracts. Currently, budgeted revenues exceed
expenditures by $599,870. However, staff plans to address
this at the Mid Year Budget review once the Water and Sewer
Master Plan has been completed. The estimated ending fund
balance in this fund is $1,646,466. This meets the City
Council's goal of 60 days of operating expenses plus
$500,000.
Water Neutralization Fund (Water Conservation): The
Water Neutralization Fund has a beginning fund balance of
$419,087. The projected ending fund balance for Fiscal Year
20 12-13 is $242,287.
State COPS Grant: When the original FY 2012-13 budget
was prepared the funding source for this grant was slated to be
eliminated. However, the State has now determined to
continue to fund this grant. Staff is recommending that
$100,000 be budgeted in both revenues and expenditures.
These funds will continue to be used for Public Safety
communication and system upgrades. Staff is requesting
$89,218 in carryover appropriations to be used towards the
communication upgrade.
First Quarter of Fiscal Year 2012-13
Water Facility Fund: The Water Facility Fund has a
beginning fund balance of $724,319. Currently, there is
$360,000 budgeted for capital improvement projects and
$240,200 in carryovers for ongoing projects. Staff is
requesting an additional $2,500 to complete the Lopez
Spillway Project. The projected ending fund balance for
Fiscal Year 2012-13 is $146,619.
Lopez Fund: The Lopez Fund reported a beginning
fund balance of $3,086,755. The Water and Wastewater
Study that was approved by Council on June 23, 2009
calls for this balance to be slowly drawn down over the
next five years in order to reduce Lopez fee increases.
The estimated ending fund balance in this fund is
$2,340,155.
Downtown Parking Fund: This Fund has a beginning
fund balance of $182,464. There is currently $82,302
budgeted for the Car Corral project and $100,000
budgeted for the Le Point Street parking lot. The
estimated ending fund balance in this fund is $4,862.
CIP: Staff is recommending an increase of $250,000 in
the Pavement Management Program in order to resurface
Halcyon Road and portions of Fair Oaks Boulevard and
an increase of $5,865,483 in carryovers for various
Capital Improvement Projects.
Item 11.a. - Page 8
GENERAL FUND-FUND SUMMARY
FUND: 010 GENERAL FUND FISCAL YEAR 2010-11 BIENNIAL BUDGET
2008-09 2009-10 ORIGINAL AMENDED ESfiMATED 2011-12 2012-13
ITEM ACTUAL ACTUAL BUDGET BUDGET ACTUAL ESf ACTUAL BUDGET
Beginning Fund Balance $ 2,042,389 $ 2,191,544 $ 3,234,884 $ 3,234,884 $ 3,234,884 $ 3,076,452 $ 3,164,043
Revenues:
Revenues 12,106,969 10,824,018 10,843,670 11,463,685 11,439,334 10,875,587 10,696,220
Transfers In 2,215,319 3,237,649 2,365,200 2,339,800 2,325,564 2,185,458 2,084,500
Use of Reserves 450,000
Total Revenues 14,322,288 14,061,667 13,208,870 13,803,485 13,764,898 13,061,045 13,230,720
Expenditures:
Salaries and Benefits 10,848,356 10,289,661 10,970,320 8,884,473 8,486,398 8,488,012 9,034,830
Current Expenses 2,378,506 2,362,704 2,584,900 4,212,153 4,709,783 4,109,161 4,065,051
Debt Service 122,501 133,750 160,180 160,180 133,750 133,750 155,650
Equipment Replacement 718,886 232,211 118,480 986,393 142,750 93,310 90,475
Transfers Out 104,882 40,000
Capital Transfers 451,000 410,413 7,411
Total Expenditures 14,173,131 13,018,326 13,833,880 14,694,200 13,883,094 12,831,644 13,386,006
Total Operating Increases (Decreases) 149,155 1,043,340 {625,010~ {890,715~ {118,196~ 229,401 {155,286~
Audit Adjustments to Fund Balance (40,237)
Use of Reserves {450,000~
Total Adjustments to Fund Balance 149,155 1,043,340 {625,010~ {890,715~ {158,433~ 229,401 {605,286~
Ending Fund Balance 2,191,544 3,234,884 2,609,874 2,344,169 3,076,452 3,305,853 2,558,757 )>
::1
Reserve for Carry-Over of Appropriations (95,658) (82,262) (141,810) )>
(')
Available Fund Balance $ 2,095,886 $ 3,152,622 $ 2,609,874 $ 2,344,169 $ 3,076,452 $ 3,164,043 $
~
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City of Arroyo Grande
Fund Balance -Control
All Funds Operating Budget
2012/13 Adopted Budget
Schedule A
Estimated Estimated
Total Total
Unreserved Unreserved
Fund Balance Original Adjustment Operating Operating FY 2011-12 Budgeted Adjustments to Fund Balance
July 1, 2012 Revenues to Revenues Transfer In Transfer Out Carryovers Appropriations Appropriations June 30, 2013
General Fund
010 General Fund: $3,305,852 $10,816,920 ($120,700) $2,084,500 $141,810 $13,840,575 ($454,570) $2,558,757
SQecial Revenue Funds:
210 Fire Protection Impact Fees $67,035 $16,150 $0 $0 $0 $0 $0 $0 $83,185
211 Public Access Television 75,938 38,500 0 0 0 0 36,000 0 78,438
212 Police Protection Impact Fees 67,301 1,300 0 0 0 0 0 0 68,601
213 Park Development Fees 661,558 29,000 0 0 199,471 0 0 0 491,087
214 Park Improvement Fees 356,862 17,000 0 0 335,690 0 0 0 38,172
215 Recreation Community Center 46,984 1,500 0 0 15,000 0 0 0 33,484
216 Grace Lane Assessment District 52,334 9,700 618 0 0 0 5,000 1,820 55,832
217 Landscape Maintenance District 23,670 6,000 0 0 3,300 0 2,600 11,260 12,510
218 Local Use Tax Fund 1,726,195 1,669,100 125,600 0 3,011,761 0 134,163 66,300 308,671
219 Parkside Assessment District 336,470 58,100 (16,154) 0 3,600 0 3,600 8,900 362,316
220 Streets 0 461,700 0 285,700 0 0 758,425 (11,025) 0
221 Traffic Congestion Relief 0 500 (500) 0 0 0 0 0 0
222 Traffic Signal 511,087 12,500 0 0 200,000 0 0 0 323,587
223 Traffic Circulation 25,166 200 0 0 0 0 0 0 25,366
224 Transportation Facility Impact 2,091,901 40,000 0 0 865,191 0 0 0 1,266,710
225 Transportation 0 111,616 93,384 0 188,900 0 10,000 5,000 1,100
226 Water Neutralization Impact 419,087 37,600 0 0 45,000 0 169,400 0 242,287
230 Construction Tax 3,213 0 0 0 0 0 0 0 3,213
231 Drainage Facility 463 0 0 0 0 0 0 0 463
232 In-Lieu Affordable Housing 65,565 300 0 0 0 0 0 0 65,865
233 In-Lieu Underground Utility 197 0 0 0 0 0 0 0 197
241 Water Availability Fund 1,733,516 35,000 0 0 268,497 0 0 0 1,500,019
250 CDBG Grant Funds 0 0 0 0 0 0 0 0 0
271 State COPS Block Grant 92,410 500 100,000 0 0 89,218 0 100,000 3,692
Total Special Revenue Funds $8,356,952 $2,546,266 302,948 $285,700 $5,136,410 $89,218 1,119,188 $182,255 $4,964,795
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City of Arroyo Grande
Fund Balance -Control
All Funds Operating Budget
2012/13 Adopted Budget
Schedule A
Estimated Estimated
Total Total
Unreserved Unreserved
Fund Balance Original Adjustment Operating Operating FY 2011-12 Budgeted Adjustments to Fund Balance
July 1, 2012 Revenues to Revenues Transfer In Transfer Out Carryovers Appropriations Appropriations June 30, 2013
CaQital Project Funds:
350 Capital Improvement Fund $0 $650,000 $1,988,173 $7,148,410 $0 $3,252,600 $6,533,983 $0
Total Capital Project Funds $0 $650,000 $1,988,173 $7,148,410 $0 $0 $3,252,600 $6,533,983 $0
Entemrise Funds:
612 Sewer $343,570 $1,020,100 $0 $0 $590,982 $0 $329,300 $58,100 $385,288
634 Sewer Facility 331,370 12,000 0 0 149,581 0 0 0 193,789
640 Water Fund 2,246,336 4,168,400 0 0 2,312,235 29,365 2,395,831 30,839 1,646,466
641 Lopez Water 3,086,755 1,937,000 0 0 343,300 0 2,392,885 (52,585) 2,340,155
642 Water Facility 724,319 25,000 0 0 602,700 0 0 0 146,619
Total Enterprise Funds $6,732,350 $7,162,500 $0 $0 $3,998,798 $29,365 $5,118,016 $36,354 $4,712,317
Trust and Agency Fund:
286 Successor Agency to the RDA $0 $1,006,602 ($69,494) $0 $200,000 $0 $0 $737,108 $0
751 Downtown Parking 182,464 9,300 0 0 183,402 0 3,500 0 4,862
Total Trust & Agency Fund $182.464 $1,015,902 ($69,494) $0 $383,402 $0 $3,500 $737,108 $4,862
Grand Total All Funds
$18,577,618 $22,191,588 $2,100,927 $9,518,610 $9,518,610 $260,393 $23,333,879 $7,035,130 $12,240,731
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Item 11.a. - Page 12