CC 2014-02-11 Supplemental Information
MEMORANDUM
TO: CITY COUNCIL
FROM: DEBBIE MALICOAT, DIRECTOR OF ADMINISTRATIVE SERVICES
SUBJECT: AGENDA ITEM 11.C. – SUPPLEMENTAL INFORMATION
DATE: February 11, 2014
After preparation of the Mid-Year Budget Report, staff became aware of an over-
expenditure in legal services due to a number of litigation matters that have occurred
this year, which will require an appropriation of $20,000 from the General Fund. These
expenses are expected to be one -time in nature, therefore the appropriation only
impacts FY 2013-14. Combined with the recommended appropriations identified in
the Mid-Year Budget Report, the net increase in appropriations is revised from
$217,800 to $237,800.
The General Fund projected ending balance will be $3,572,136, as shown in the
revised Schedule A and General Fund Summary attached, which replace pages 14 to
16 in the Mid-Year Budget Report. This still results in an ending fund balance that is
projected to be 25% of General Fund appropriations. A revised Schedule A is attached
for Council consideration.
Please let me know if you have any questions. Thank you.
cc. City Manager
City Attorney
Fund Balance - Control
All Funds Operating Budget
2013/14 Adopted Budget
Schedule A (Revised)
Actual Estimated
Total Total
Available Available
Fund Balance Original Adjustment Operating Operating FY 2012-13 Budgeted Adjustments to Fund Balance
July 1, 2013 Revenues to Revenues Transfer In Transfer Out Carryovers Appropriations Appropriations June 30, 2014
General Fund
010 General Fund:$3,686,936 $11,056,720 $695,500 $2,339,345 $115,500 $45,200 $13,608,385 $437,280 $3,572,136
Special Revenue Funds:
210 Fire Protection Impact Fees $107,419 $20,250 $127,669
211 Public Access Television 111,628 35,350 50,000 96,978
212 Police Protection Impact Fees 88,402 3,300 20,000 61,400 10,302
213 Park Development Fees 736,289 63,200 174,390 20,000 605,099
214 Park Improvement Fees 93,595 26,500 20,000 100,095
215 Recreation Community Center 49,594 1,700 14,676 36,618
216 Grace Lane Assessment District 55,499 10,200 3,100 9,800 52,799
217 Landscape Maintenance District 12,867 5,900 2,700 7,430 8,637
218 Local Use Tax Fund 1,897,349 1,934,400 78,000 1,703,427 1,555,067 227,480 423,556 219
219 Parkside Assessment District 330,915 42,710 4,600 20,700 348,325
220 Streets 0 452,805 207,675 313,500 75,850 12,600 690,455 195,075 0
221 Traffic Congestion Relief 0
222 Traffic Signal 594,237 32,500 200,000 426,737
223 Traffic Circulation 53,803 100 53,903
224 Transportation Facility Impact 2,090,906 60,000 700,000 557,238 893,668
225 Transportation 0 431,360 415,400 15,960 0
226 Water Neutralization Impact 363,990 37,000 105,900 295,090
230 Construction Tax 3,226 3,226
231 Drainage Facility 21,126 21,126
232 In-Lieu Affordable Housing 91,216 300 5,000 86,516
233 In-Lieu Underground Utility 198 198
240 Tourism Business Improvement District 162,200 146,599 15,601
241 Water Availability Fund 1,744,578 33,000 221,797 1,555,781
250 CDBG Grant Funds 0 223,794 223,794 0
271 State COPS Block Grant 173,382 300 108,382 65,000 300
Total Special Revenue Funds $8,620,219 $3,353,075 509,469 $313,500 $2,995,077 $3,067,944 1,229,324 $765,031 $4,738,887
City of Arroyo Grande
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Fund Balance - Control
All Funds Operating Budget
2013/14 Adopted Budget
Schedule A (Revised)
Actual Estimated
Total Total
Available Available
Fund Balance Original Adjustment Operating Operating FY 2012-13 Budgeted Adjustments to Fund Balance
July 1, 2013 Revenues to Revenues Transfer In Transfer Out Carryovers Appropriations Appropriations June 30, 2014
City of Arroyo Grande
Capital Project Funds:
350 Capital Improvement Fund $34,838 $715,733 $5,514,631 $3,087,602 $4,692,460 $3,803,335 $822,171 $34,838
Total Capital Project Funds $34,838 $715,733 $5,514,631 $3,087,602 $0 $4,692,460 $3,803,335 $822,171 $34,838
Enterprise Funds:
612 Sewer $654,850 $1,036,000 $21,650 $678,900 $52,500 $302,380 $54,250 $624,470
634 Sewer Facility 384,178 21,500 33,000 372,678
640 Water Fund 3,062,018 4,083,600 1,556,170 302,741 2,264,075 89,500 2,933,132
641 Lopez Water 2,787,500 2,074,000 307,800 2,271,500 2,282,200
642 Water Facility 778,556 23,500 19,500 782,556
Total Enterprise Funds $7,667,102 $7,238,600 $21,650 $0 $2,562,370 $355,241 $4,837,955 $176,750 $6,995,036
Trust and Agency Fund:
286 Successor Agency to the RDA $769,270 $150,000 $619,270 $0
751 Downtown Parking 188,642 9,300 3,000 140,000 3,525 51,417
Total Trust & Agency Fund $188,642 $778,570 $0 $0 $153,000 $140,000 $622,795 $0 $51,417
Grand Total All Funds
$20,197,737 $23,142,698 $6,741,250 $5,740,447 $5,825,947 $8,300,845 $24,101,794 $2,201,232 $15,392,314
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FUND: 010 GENERAL FUND
2012-13 ORIGINAL AMENDED ORIGINAL AMENDED
ITEM ACTUAL BUDGET BUDGET BUDGET BUDGET
Beginning Fund Balance 3,305,852$ 3,605,703$ 3,686,936$ 3,393,383$ 3,572,136$
Revenues:
Revenues 11,792,152 11,056,720 11,752,220 11,418,120 11,809,620
Transfers In 2,008,635 2,339,345 2,339,345 2,455,350 2,455,350
Use of Reserves - 215,000 94,800 150,000
Total Revenues 13,800,787 13,611,065 14,186,365 14,023,470 14,264,970
Expenditures:
Salaries and Benefits 8,259,050 9,189,995 9,279,770 9,389,495 9,443,195
Current Expenses 4,501,872 4,079,445 4,328,600 4,209,000 4,182,000
Debt Service 134,688 248,395 248,395 248,395 248,395
Capital Outlay 439,623 90,550 234,100 182,200 52,200
Transfers Out 84,470 - 115,500 - 106,000
Total Expenditures 13,419,703 13,608,385 14,206,365 14,029,090 14,031,790
Total Operating Increases (Decreases)381,084 2,680 (20,000) (5,620) 233,180
Use of Reserves - (215,000) (94,800) (150,000) -
Total Adjustments to Fund Balance 381,084 (212,320) (114,800) (155,620) 233,180
Available Fund Balance 3,686,936$ 3,393,383$ 3,572,136$ 3,237,763$ 3,805,316$
FISCAL YEAR 2013-14 FISCAL YEAR 2014-15
GENERAL FUND SUMMARY (Revised)
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