CC 2016-06-14_12b FY 2016-17 Budget ReportCity of
Arroyo Grande
BUDGET UPDATE REPORT
FISCAL YEAR 2016-2017
ATTACHMENT 1
City of Arroyo Grande
Budget Update Report – 2016/17 June 14, 2016
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Table of Contents
Overview ........................................................................................................................................................................3
Summary of Key Points................................................................................................................................................3
Summary of Budget Assumptions .............................................................................................................................4
Budget Changes Approved To-Date ..........................................................................................................................5
Budget Update Requests ..............................................................................................................................................5
General Fund Expenditure Adjustments: .............................................................................................................5
Other Funds: ..............................................................................................................................................................6
General Fund Overview ...............................................................................................................................................7
General Fund Revenues ...............................................................................................................................................8
General Fund Expenditures ........................................................................................................................................9
Unknown Factors ..........................................................................................................................................................9
Other Funds ...................................................................................................................................................................11
Attachments ...................................................................................................................................................................12
City of Arroyo Grande
Budget Update Report – 2016/17 June 14, 2016
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Overview
The City is entering the second year of a two year budget. The purpose of this Budget Update Report is to: update
revenue projections as economic data becomes available; update expenditures as more accurate costs become available;
and to provide estimates for ending fund balances for the first year of the biennial budget. While this report provides a
listing of projected fund balances, these projections are estimates as Fiscal Year 2015-16 has not been closed or audited.
Because the beginning fund balance for the upcoming fiscal year (FY 2016-17) is the ending balance from the current fiscal
year (FY 2015-16), accruals, deferrals, and audit adjustments may impact the projected Fiscal Year 2016-17 fund balance.
This information is provided in the following format:
Schedule A: The starting point is the estimated FY 2015-16 ending fund balances, which is also the beginning Estimated
Available Fund Balances for FY 2016-17. Combining the beginning Available Fund Balances with the estimated revenues,
transfers, and appropriations adopted in the Biennial Budget and amended in this report, provides the estimated ending
fund balances.
Following a comprehensive review, adjustments are recommended where actual receipts and disbursements are
materially different from the budgeted amounts. Although budget adjustments are recommended in several City funds,
the emphasis of the Budget Update Report is on 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
As previously projected, expenditures in the General Fund are expected to exceed revenues during FY 2016-17.
Revenues are estimated to increase by $117,600 from previous projections and expenditures will increase by $339,600.
The General Fund has strong reserves, which are vital to maintaining services when expenditures outpace revenues;
however reserves are a one-time resource and can’t be relied upon for sustainable operations. The City continues to
focus on efforts to improve revenues thro ugh economic development and some minor revenue opportunities, while
minimizing expenditure increases.
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Budget Update Report – 2016/17 June 14, 2016
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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 resources available to provide
funding for future contingencies such as earthquakes, 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 projected available General Fund Balance at June 30, 2017 is $5.2 million, which is $200,000 less than the projected
fund balance published in the Biennial Budget. The projected fund balance is equal to approximately 32% of
expenditures, as compared to the goal of 20%. 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 expenditures at year-end are traditionally less than budgeted.
As the City experiences economic improvement, it will be important to determine the highest priorities. Over the past
year, staff has worked to identify important priorities for funding and has identified deficiencies in service,
maintenance and/or investment that will require attention in the short an d long-term. The data gathered and
analyzed during this Biennial Budget will provide for Council to make well-informed decisions in the next Biennial
Budget. The list of unmet needs far exceeds the City’s current ability to fund. Therefore, the following have been
identified as priorities: addressing inequities in salaries and benefits as needed to attract and retain a quality
workforce, support and implementation of information technology needs, parks and facility infrastructur e
maintenance and improvements, and stormwater program implementation.
Summary of Budget Assumptions
The budget includes a number of assumptions regarding revenues and expenditures. Most notably, these assumptions
include:
Property Tax revenues will increase by 4.25% or $175,000 from FY 2015-16.
Sales & Use Tax revenues will increase by 4% or $139,700 (after taking into account one-time payments related to
ending the “triple flip”).
Transient Occupancy Tax revenues will increase by 3.5% or $33,600 from FY 2015-16.
No changes to revenues are assumed as a result of implementation of the fee studies currently underway; any
changes resulting from Council adoption of new fees will be reflected with the future Mid-Year Budget Review.
City of Arroyo Grande
Budget Update Report – 2016/17 June 14, 2016
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Costs for Five Cities Fire Authority (FCFA) services reflect the FCFA Preliminary Budget presented to the FCFA
Board in May 2016. No assumption is made for additional costs associated with the replacement of self contained
breathing apparatus, if the FCFA fails to receive grant funding for this equipment.
Salary and benefit costs reflect contractually obligated increases (for those units where contracts exist) as well as
increases to reflect changes in minimum wage laws. For employee groups whose contracts or resolutions are not
yet finalized, an assumption of 2.5% increase in salary is included. Final costs are subject to change, as contract
negotiations are currently in process with the Arroyo Grande Police Officers’ Association.
Budget Changes Approved To-Date
Various budget changes have been approved by the Council or City Manager, as appropriate, since the approval of the
Mid-Year Budget Update, which impact one or both of the fiscal years in the budget. Many revenue assumptions were
updated with the Mid-Year Budget Review; however, changes since that time have resulted in additional adjustments to
revenue assumptions. Significant changes are discussed in more detail later in this report.
Budget Update Requests
As part of the budget updating 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 recommending minor adjustments to the General Fund departmental budgets
that are necessary due to timing considerations, increases that respond to a priority area, and one-time project funding.
General Fund Expenditure Adjustments:
Administrative Services – Staff is requesting $40,000 to hire a consultant to assist in completing a City-wide
compensation study. Understanding how current salary and benefits compare in terms of external markets and
internal relationships will assist the City in setting appropriate pay and benefit levels for employees.
Community Development – The City has the opportunity to obtain a grant that will provide professional assistance to
position the City to be more competitive in obtaining grant funding for Highway Safety Improvement Projects and
other transportation related projects. The City’s required 10% grant match of $7,500 is requested. In addition,
City of Arroyo Grande
Budget Update Report – 2016/17 June 14, 2016
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obtaining consultant services to develop an economic profile and metrics, a market supply and demand analysis,
funding and financing structures, and the initial Economic Development Strategy and Implementation Plan is
recommended for $25,000.
Public Works Department – In conjunction with Recreation Services, $2,200 is proposed for a part-time employee to
provide facility services at the Soto Sports Complex during tournaments. The cost of this additional facility attendant
will be fully offset by user fees charged for using the complex to host a tournament. It is anticipated that the part-time
employee will assist with a range of duties during tournaments, including but not limited to: monitoring the facility,
addressing minor maintenance issues, checking out field preparation equipment, and providing a staff liaison to the
tournament hosts.
Capital Improvement Projects – As discussed with the Council on April 12, 2016, it is anticipated that the Swinging
Bridge will require design and construction work to repair structural issues with the bridge. An appropriation of
$200,000 is recommended. The Council will receive an update with structural investigation findings and a re fined
cost estimate in early summer 2016.
Other Funds:
Local Sales Tax Fund: Several new stormwater and/or drainage projects have been identified that need to be
corrected in the 2016-17 fiscal year. In total, $57,000 is requested for these projects as well as an additional $17,500
annually for stormwater stream monitoring as required by the State. In addition, due to the decrease in Gas Tax
funding, staff is recommending reducing the allocation for the Le Point Street parking property by $100,000 and
augmenting the existing street maintenance allocation of $100,000 to $196,700. Additional discussion related to Gas
Tax and transportation related funding is provided later in this report.
Water & Sewer Funds: The water and sewer utilities operate Supervisory Control and Data Acquisition (SCADA)
systems to remotely monitor and control several processes. The system is in need of upgrading, which will cost $20,000
and is proposed to be funded $15,000 from the Water Fund and $5,000 from the Sewer Fund. In addition, the Sewer Fund
will require an additional $7,100 in consultant services to provide for a Sewer System Management Plan (SSMP) audit in
FY 2016-17. More information regarding Water and Sewer revenues is discussed later in this report.
In general, revenues and expenditures in all other funds are on target with projections and prior year trends. No other
adjustments are recommended at this time.
City of Arroyo Grande
Budget Update Report – 2016/17 June 14, 2016
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General Fund Overview
Shown below is an overview of the revenues and expenses for Fiscal Years 2014-15, 2015-16 and 2016-17. The original
budget for FY 2015-16 reflects the budget adopted in June 2015. The current budget includes adjustments that have been
made since adoption in June 2015, and the amended budget for 2016-17 incorporates the recommendations described in
this report.
2014-15 ORIGINAL CURRENT ESTIMATED CURRENT AMENDED
ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET
Beginning Fund Balance 4,942,735$ 4,468,644$ 5,946,521$ 5,946,521$ 5,572,382$ 5,572,382$
Total Revenues 16,465,726 15,298,900 15,542,850 15,859,900 15,791,400 15,906,600
Total Expenditures 15,461,940 15,346,870 15,916,989 15,889,421 15,980,020 16,319,655
Total Operating Increases (Decreases)1,003,786 (47,970) (374,139) (29,521) (188,620) (413,055)
Available Fund Balance 5,946,521$ 4,420,674$ 5,572,382$ 5,917,000$ 5,383,762$ 5,159,327$
FISCAL YEAR 2015-16 FISCAL YEAR 2016-17
GENERAL FUND SUMMARY
After adjustments are recorded, the June 30, 2017 fund balance in the General Fund will be approximately $5.2 million,
assuming all budget projections are fulfilled. However, at the end of Fiscal Year 2016-17 (June 30, 2017), the City may find
that revenues have not met the budgeted projections and not all budgeted appropriations will be spent. Year-end actual
expenditures are traditionally less than budgeted amounts. Further adjustments will be made at the future Mid-Year
Budget Review in February 2017, as appropriate.
City of Arroyo Grande
Budget Update Report – 2016/17 June 14, 2016
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General Fund Revenues
The table shown below presents a comparison of the top ten revenue accounts. Because the top revenue sources account
for approximately 90% of total General Fund revenues, changes in these revenue sources can have profound impacts.
2014-15 2015-16 2016-17
Revenue Source Actual Estimated Budget % Change
Property Tax 4,260,369$ 4,263,100$ 4,438,900$ 4%
Sales & Use Tax*2,597,249 3,000,000 3,632,400 21%
Triple Flip - VLF 1,360,973 1,419,412 1,486,100 5%
Triple Flip - Sales Tax*793,725 712,000 - -100%
Transient Occupancy Tax 922,195 959,100 992,700 4%
Franchise Fees 612,261 581,000 593,000 2%
Children in Motion 394,191 350,000 350,000 0%
Telecomm. Site Leases 215,016 230,000 235,000 2%
Building Permits 340,265 283,283 330,300 17%
Planning Fees 214,385 218,200 247,300 13%
Total 11,710,629$ 12,016,095$ 12,305,700$ 2%
* The Sales Tax Triple Flip ends during 2015-16. Thereafter all amounts are reflected in the Sales &
Use Tax category.
Sales Tax – Sales tax revenues in 2016-17 reflect a 4% increase to the sales tax “base” after taking into account the one-
time effect of eliminating the “triple flip” that was in effect from 2004 to 2016.
Building Permits and Planning Fees – Revenues are expected to increase due to the payment of fees for projects
currently in development. These revenues are realized as development activity occurs and, therefore, are often
difficult to predict from year to year. Increases or decreases in any one year may indicate timing issues on specific
projects and may not be reflective of long-term trends.
All other variances are within normal ranges.
City of Arroyo Grande
Budget Update Report – 2016/17 June 14, 2016
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General Fund Expenditures
The following chart compares actual expenditures in FY 2014-15 with the current budget for FY 2015-16 and the
recommended budget FY 2016-17.
2014-15 2015-16 2016-17
Department/Division Actual Budget Budget
City Manager 489,673$ 389,640$ 373,600$
Legislative & Info Svcs 720,147 948,055 988,615
Retirees 199,999 205,000 205,000
City Attorney 303,562 248,200 248,200
Administrative Services 736,080 787,640 863,300
Community Development 1,236,029 1,543,080 1,575,940
Non Departmental*3,776,556 2,681,694 2,924,400
Police 5,498,510 6,209,640 6,287,700
Recreation Services 866,808 1,001,565 1,009,900
Public Works 1,634,576 1,902,475 1,843,000
Total 15,461,940$ 15,916,989$ 16,319,655$
*Non Departmental expenses include items of city-wide benefit, such as liability insurance
premiums, utilities, and fire services
Unknown Factors
There are a number of unknown factors that could have a profound impact on the FY 2016-17 budget. The most
significant possible revenue change is for transportation-related projects. As previously discussed with the City Council,
revenues from the Statewide Gas Tax are declining due to lower consumption as well as lower prices. In the FY 2015-16
Mid-Year Budget Review, staff reported that Gas Tax revenues were likely to be $265,000 less than anticipated during the
two-year budget period, $75,000 in FY 2015-16 and $190,000 in FY 2016-17.
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However, the Governor’s proposed budget also calls for new transportation revenues, which would, when fully phased in,
provide an estimated $3.6 billion annual increase for State and local transportation programs. As proposed, about half of
these revenues would be allocated to the State and half to local agencies. Specifically, the Governor proposes to allocate
about $1.5 billion to rehabilitate State highways, about $1.4 billion for local streets and roads, $400 million for transit, $200
million to improve trade corridors and $120 million for State highway maintenance. If adopted, this proposal would increase
Gas Tax funding to the City in FY 2016-17 by about $90,000, or roughly half of the anticipated shortfall. It is important to note
that this is just a proposed budget from the Governor and it has not been adopted.
Currently, the City uses all Gas Tax revenue received, in addition to some Transportation Development Act (TDA) revenue
and Local Sales Tax revenue, to provide for the maintenance of streets, bridges, drainage and sidewalks. It is recommended
that the allocation for street maintenance be funded by $100,000 from TDA and $196,700 from the Local Sales Tax Fund until
the State’s budget is adopted and any additional funding is confirmed. The actual amount transferred from the Local Sales
Tax Fund will depend on final expenditures in the Streets Fund. City staff will continue to provide fiscally prudent services;
however significant reductions in the Streets Fund would result in service level reductions to programs such as street
sweeping and drainage maintenance, which are not recommended at this time.
In addition to changes in Gas Tax funding, there is a regional effort in process to fund transportation projects through an
additional sales tax measure. The San Luis Obispo Council of Governments is taking the lead role in placing a half-cent
sales tax measure on the November 2016 ballot. If approved, this measure is estimated to provide an additional $7.8
million over nine years for the City. If this occurs, it will dramatically improve the City’s ability to provide transportation
projects for the community.
Another unknown cost that could materialize during the next year relates to the City’s agreement with the County to
provide animal control services. The County is currently considering their facility needs related to the animal shelter and
discussions are occurring regarding each city’s contribution toward the cost of a new facility. At this time, the financial
impact is unknown and the budget makes no assumptions regarding the cost of a new animal shelter facility.
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Other Funds
Local Use Tax Fund (Fund 218)
Several projects are proposed for funding from the Local Use Tax Fund. Attached to this report is a summary of the
programs and projects funded from this source. For 2016-17, new allocations are proposed as follows:
1. Stormwater stream monitoring: An annual appropriation of $17,500 will be needed to meet stream monitoring
required for compliance with the California Water Board’s stormwater quality control mandates specified in the
City’s NPDES Phase II Permit.
2. Open channel maintenance: Environmental review and permitting costs for two open channel maintenance
projects is projected to cost $15,000.
3. Sierra Dr/Hillcrest drainage design: Addressing high-priority storm drainage deficiencies near Sierra and
Hillcrest that have a potential to cause localized property damage, will cost $20,000 for design.
4. Huasna Road drainage: A section of large-diameter corrugated metal pipe (CMP) provides drainage under Huasna
Road, near Oro Road. The CMP is in poor condition and requires replacement. Design costs for the project are
estimated at $22,000 in FY 2016-17 and construction costs of $88,000 are anticipated in FY 2017-18.
5. Phase II City Hall Accessibility and Safety Improvement project: Will provide design services for improvements to
the lobby at City Hall at a cost of $7,500.
6. Augmenting funding for street maintenance activities due to loss in Gas Tax revenues : Will cost an additional
$96,700 in FY 2016-17, unless supplemental funding is provided in the State’s 2016 -17 budget. It is proposed that a
reduction of $100,000 in the Le Point Street Parking Lot project would offset the additional street maintenance
allocation.
Sewer Fund (Fund 612)
The Sewer Fund is projected to have a fund balance of approximately $1.3 million on June 30, 2017. As presented to the
Council on May 10, 2016, the Sewer and Water funds are currently experiencing revenue impacts due to reduced water
sales. The budget reflects an assumption of the 10% rate increase discussed with the City Council on May 10, 2016, which
would take effect in August 2016. An increase of $12,100 in appropriations is recommended. Details for this
appropriation are listed on page 6 of this report under Budget Update Requests.
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Water Fund (Fund 640)
The Water Fund is projected to have a spendable fund balance of approximately $3.9 million on June 30, 2017. As
presented to the Council on May 10, 2016, the Sewer and Water funds are currently experiencing revenue impacts due to
reduced water sales. The budget reflects an assumption of the 11% rate increase discussed with the City Council on May
10, 2016, which would take effect in August 2016. An increase of $15,000 in appropriations is recommended. Details for
this appropriation are listed on page 6 of this report under Budget Update Requests.
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 current year estimated fund balance into the
budget year and to summarize the FY 2016-17 budget adopted by the City Council. This schedule includes
adjustments that have previously been approved by the City Council and lists the current recommended 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 2015-17 Biennial Budget and proposed amended
balances for FY 2015-16 and FY 2016-17.
Local Use Tax Fund Ten Year Expense Plan. This schedule provides a summary of the revenues, expenditures and
anticipated fund balance for the current year and the next nine years.
Fund Balance
All Funds Operating Budget
2016-17 Budget Update
Schedule A
Estimated Estimated
Total Total
Available Available
Fund Balance Original Adjustment Operating Operating Budgeted Adjustments to Fund Balance
July 1, 2016 Revenues to Revenues Transfer In Transfer Out Appropriations Appropriations June 30, 2017
General Fund
010 General Fund:$5,572,382 $13,286,400 $76,300 $2,543,900 $245,000 $15,935,020 $139,635 $5,159,327
Special Revenue Funds:
210 Fire Protection Impact Fees $186,101 $20,500 $0 $0 $0 $0 $0 $206,601
211 Public Access Television 60,534 0 0 0 0 0 0 60,534
212 Police Protection Impact Fees 22,186 3,300 0 0 0 0 0 25,486
213 Park Development Fees 603,522 63,200 2,800 0 0 0 0 669,522
214 Park Improvement Fees 140,873 25,700 0 0 20,000 0 0 146,573
215 Recreation Community Center 24,053 3,800 0 0 0 0 0 27,853
216 Grace Lane Assessment District 67,564 10,600 0 0 3,500 13,300 0 61,364
217 Landscape Maintenance District 7,424 5,900 0 0 2,400 5,700 0 5,224
218 Local Use Tax Fund 225,429 2,241,900 0 0 2,055,200 191,800 17,500 202,829
219 Parkside Assessment District 422,732 43,500 1,000 0 4,600 20,700 0 441,932
220 Streets 0 363,140 960 466,000 92,100 709,200 28,800 0
222 Traffic Signal 684,325 33,000 3,000 0 0 0 0 720,325
223 Traffic Circulation 55,144 200 200 0 0 0 0 55,544
224 Transportation Facility Impact 278,907 160,500 0 0 400,000 0 0 39,407
225 Transportation 0 406,500 (1,500)0 385,000 20,000 0 0
226 Water Neutralization Impact 10,112 42,000 0 50,000 0 165,350 (63,600)362
230 Construction Tax 0 0 0 0 0 0 0 0
231 Drainage Facility 0 0 0 0 0 0 0 0
232 In-Lieu Affordable Housing 218,990 100,400 0 0 0 75,000 0 244,390
233 In-Lieu Underground Utility 4,001 0 0 0 0 0 0 4,001
240 Tourism Business Improvement District 135,117 190,000 10,000 5,000 3,000 180,000 68,000 89,117
241 Water Availability Fund 1,559,829 48,000 (20,000)0 0 0 0 1,587,829
250 CDBG Grant Funds 0 60,000 6,610 0 0 66,610 0 0
271 State COPS Block Grant 49,197 100,300 500 0 19,200 100,300 29,700 797
Total Special Revenue Funds $4,756,040 $3,922,440 3,570 $521,000 $2,985,000 1,547,960 $80,400 $4,589,690
City of Arroyo Grande
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Fund Balance
All Funds Operating Budget
2016-17 Budget Update
Schedule A
Estimated Estimated
Total Total
Available Available
Fund Balance Original Adjustment Operating Operating Budgeted Adjustments to Fund Balance
July 1, 2016 Revenues to Revenues Transfer In Transfer Out Appropriations Appropriations June 30, 2017
City of Arroyo Grande
Capital Project Funds:
350 Capital Improvement Fund $34,838 $16,023,420 $2,352,100 $0 $18,375,520 $34,838
Total Capital Project Funds $34,838 $16,023,420 $0 $2,352,100 $0 $18,375,520 $0 $34,838
Enterprise Funds:
612 Sewer $1,264,176 $882,000 $38,000 $0 $340,700 $498,082 ($11,100)$1,356,494
634 Sewer Facility 424,087 33,700 8,300 0 0 0 0 466,087
640 Water Fund 4,228,301 6,058,150 592,750 304,050 5,191,360 1,997,755 44,145 3,949,991
641 Lopez Water 1,428,714 0 0 3,403,860 0 3,403,860 0 1,428,714
642 Water Facility 789,222 60,000 0 0 304,050 0 0 545,172
Total Enterprise Funds $8,134,500 $7,033,850 $639,050 $3,707,910 $5,836,110 $5,899,697 $33,045 $7,746,458
Trust and Agency Fund:
286 Successor Agency to the RDA $458,028 $604,480 $0 $0 $69,000 $465,480 $0 528,028
751 Downtown Parking 58,522 11,000 0 0 63,600 4,025 300 1,597
Total Trust & Agency Fund $516,550 $615,480 $0 $0 $132,600 $469,505 $300 $529,625
Grand Total All Funds $19,014,310 $40,881,590 $718,920 $9,124,910 $9,198,710 $42,227,702 $253,380 $18,059,938
14
FUND: 010 GENERAL FUND
FISCAL YEAR 2015-16 FISCAL YEAR 2016-17
2014-15 ORIGINAL AMENDED ESTIMATED CURRENT PROPOSED
ITEM ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET
Beginning Fund Balance 4,942,735$ 4,468,644$ 5,946,521$ 5,946,521$ 5,572,382$ 5,572,382$
Revenues:
Revenues 13,926,223 12,853,200 13,015,450 13,298,200 13,286,400 13,362,700
Transfers In 2,539,503 2,445,700 2,527,400 2,561,700 2,505,000 2,543,900
Prior Year Unexpended Balance 250,000 250,000 250,000 250,000 250,000
Total Revenues 16,465,726 15,548,900 15,792,850 16,109,900 16,041,400 16,156,600
Expenditures:
Salaries and Benefits 8,707,086 10,195,855 10,284,555 10,260,555 10,593,205 10,512,740
Current Expenses 4,801,378 4,844,000 5,163,175 5,145,775 5,076,500 5,296,600
Debt Service 141,076 206,215 206,215 206,215 206,215 206,215
Capital Outlay 97,077 60,800 132,350 146,182 59,100 59,100
Transfers Out 1,715,323 40,000 130,694 130,694 45,000 245,000
Contingency - - - - - -
Total Expenditures 15,461,940 15,346,870 15,916,989 15,889,421 15,980,020 16,319,655
Total Operating Increases (Decreases)1,003,786 202,030 (124,139) 220,479 61,380 (163,055)
Prior Year Unexpended Balance - (250,000) (250,000) (250,000) (250,000) (250,000)
Total Adjustments to Fund Balance 1,003,786 (47,970) (374,139) (29,521) (188,620) (413,055)
Available Fund Balance 5,946,521$ 4,420,674$ 5,572,382$ 5,917,000$ 5,383,762$ 5,159,327$
GENERAL FUND SUMMARY
15
CITY OF ARROYO GRANDE
LOCAL SALES TAX FUND
10-Year Revenue and Expense Plan
Item 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Castillo Del Mar Road Improvements 143,075 - - - - - - - - -
East Branch St Streetscape 70,000 97,600 - - - - - - - -
Fair Oaks/Orchard Rd Intersection Imp 50,000 - - - - - - - - -
Halcyon Rd Complete Street Plan Study 19,500 - - - - - - - - -
Oak Park Rehabilitation Project 205,000 - - - - - - - - -
Brisco Rd Interchange Project - 200,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000
Subtotal Transportation 487,575 297,600 350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000
Pavement Management Program 791,314 700,000 725,000 750,000 775,000 800,000 825,000 850,000 875,000 875,000
Striping and Sidewalk Improvements 94,327 55,000 60,000 115,000 120,000 125,000 130,000 130,000 130,000 130,000
East Grand Ave Sidewalk Imp - 100,000 100,000 - - - - - - -
Street Maintenance 176,928 196,700 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Construction Management/Inspection 42,700 43,600 44,400 45,300 46,200 47,100 48,100 49,000 50,000 50,000
Paulding Wall Extension 90,400 - - - - - - - - -
Alpine St Waterline & Street Imp 74,640 - - - - - - - - -
Various Park Improvements 25,000 - - - - - - - - -
Soto Complex ADA Improvements Phase II 13,460 - - - - - - - - -
Swinging Bridge Reinforcement 42,000 - - - - - - - - -
Traffic Way Bridge Improvements 13,605 - 48,200 - - - - - - -
Car Corral Upgrade 21,381 - - - - - - - - -
Le Point St Parking Lot 500,000 140,000 - - - - - - - -
Le Point St Parking Lot Lease 32,000 - - - - - - - - -
Subtotal Street/Park Improvements 1,917,755 1,235,300 1,077,600 1,010,300 1,041,200 1,072,100 1,103,100 1,129,000 1,155,000 1,155,000
Clark Properties Drainage Improvements 53,500 - - - - - - - - -
Vard Loomis Drainage Improvements 25,000 25,000 - - - - - - - -
Retention Basin Maintenance 27,200 27,700 28,300 28,800 29,400 30,000 30,600 31,200 31,800 31,800
Platino Ln/Oro Dr Inlet 77,213 - - - - - - - - -
Stormwater Stream Monitoring - 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 21,500
Open Channel Maintenance (Env & Permit)- 15,000 - - - - - - - -
Sierra/Hillcrest Drainage Design - 20,000 - - - - - - - -
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Item 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
CMP Replacement - Huasna Rd - 22,000 88,000 - - - - - - -
Stormwater Annual Permit & Program 14,500 15,000 15,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000
Subtotal Drainage Improvements 197,413 142,200 149,300 63,300 64,400 65,500 66,600 67,700 68,800 69,300
Fire JPA 137,700 140,500 143,300 146,100 149,100 152,000 155,100 158,200 161,300 161,300
Fire Apparatus 21,200 28,800 28,800 28,800 28,800 28,800 28,800 28,800 28,800 28,800
Police Station Upgrade 116,850 - - - - - - - - -
Police Senior Officer Position 167,700 171,100 174,500 178,000 181,600 185,200 188,900 192,700 196,500 196,500
Narcotics Task Force 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000
Police Firing Range - - - - 120,000 - - - - -
Subtotal Public Safety 467,450 364,400 370,600 376,900 503,500 390,000 396,800 403,700 410,600 410,600
City Hall Debt Service 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Document Imaging - carryover 7,500 - - - - - - - - -
Council Chambers Upgrade 250,000 - - - - - - - - -
Corporation Yard Upgrade 77,795 - - - - - - - - -
Elm Street Community Center Upgrade - 160,000 150,700 150,700 - - - - - -
Citywide Solar Panel Project 3,500 - - - - - - - - -
Wireless Internet Access 32,450 - - - - - - - - -
Electric Vehicle Charging Station 5,000 - - - - - - - - -
IT Firewall Replacement - 30,000 - - - - - - - -
City Hall Safety Improvement Project 25,000 7,500 - - - - - - - -
Financial Management System - - - 200,000 - - - - - -
Subtotal City Facilities 421,245 217,500 170,700 370,700 20,000 20,000 20,000 20,000 20,000 20,000
Annual Audit and Sales Tax Report 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500
Subtotal Other 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500
Total Expenses 3,498,938 2,264,500 2,125,700 2,178,700 1,986,600 1,905,100 1,944,000 1,977,900 2,011,900 2,012,400
Projected Revenue 2,200,100 2,241,900 2,345,438 2,415,801 2,439,959 2,464,359 2,390,428 2,270,907 2,111,943 2,111,943
Revenue Over/(Under) Expenses (1,298,838) (22,600) 219,738 237,101 453,359 559,259 446,428 293,007 100,043 99,543
Estimated Ending Fund Balance 225,429 202,829 422,567 659,668 1,113,027 1,672,286 2,118,714 2,411,721 2,511,764 2,611,307
% Fund Balance of Programmed Expenses 6%9%20%30%56%88%109%122%125%130%
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