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CC 2020-06-09_11b FY 2020-21 Preliminary Budget MEMORANDUM TO: CITY COUNCIL FROM: BILL ROBESON, ACTING CITY MANAGER MICHAEL STEVENS, DIRECTOR OF ADMINISTRATIVE SERVICES SUBJECT: CONSIDERATION OF FISCAL YEAR 2020-21 PRELIMINARY BUDGET DATE: JUNE 9, 2020 SUMMARY OF ACTION: Consideration of the FY 2020-21 Preliminary Budget. IMPACT ON FINANCIAL AND PERSONNEL RESOURCES: The proposed FY 2020-21 Preliminary Budget includes approximately $37.8 million in operating expenditures and contains operating costs such as salaries and benefits, services and supplies, debt service, capital outlays, and transfers from other funds. The total General Fund includes approximately $18.1 million in expenditures for the fiscal year. General Fund revenues and transfers are projected to be $17.7 million annually for the same period. The budget meets the City’s Fiscal Policy goals for reserve levels and takes into consideration financial impacts related to the COVID-19 pandemic. RECOMMENDATION: It is recommended the City Council provide direction on the proposed FY 2020-21 Preliminary Budget. BACKGROUND: The City Council is responsible for adopting an annual or biennial budget committing resources for the upcoming fiscal year(s). The current Biennial Budget for Fiscal Year (FY) 2018-19 and 2019-20 ends on June 30, 2020. The FY 2020-21 Preliminary Budget will cover the twelve-month period from July 1, 2020 through June 30, 2021. In addition, the Administrative Services Department prepares periodic budget updates for the City Council throughout the year to keep them informed on the status of the budget. The decision to develop an annual budget, versus a biennial budget, was necessitated by the short time frame to develop the budget and the current economic volatility and uncertainty resulting from the COVID-19 pandemic. Item 11.b. - Page 1 CITY COUNCIL CONSIDERATION OF FISCAL YEAR 2020-21 PRELIMINARY BUDGET JUNE 9, 2020 PAGE 2 Development of the FY 2020-21 Preliminary Budget has been challenging to say the least as staff continued working on the budget in the midst of the COVID-19 pandemic. On March 16, 2020, the Arroyo Grande City Manager proclaimed a local emergency in the City due to COVID-19 concerns, and on March 19, 2020, California’s Governor Newsom ordered a Shelter at Home directive limiting resident’s movement and the closing of nonessential businesses in order to slow the spread of the COVID-19 virus. The Shelter at Home Order has been especially impactful on the City’s current financial position and on its projected revenue moving forward. While the financial impacts of the COVID-19 pandemic are difficult to predict, they are expected to extend over multiple fiscal cycles, and it is likely that financial recovery and stability could take multiple years to achieve. It is staff’s intent to initiate an overall discussion and receive direction from the City Council on the key aspects and assumptions used to develop this preliminary budget. While this memo serves to introduce key aspects of the budget, detailed budgeted financial statements for all funds and an overall management summary are included as attachments to this memo. Certain sections of the budget document were not produced for preliminary City Council review but will be included in the final document. The FY 2020-21 Preliminary Budget will continue to fund high quality services to the community and will invest in the future through capital improvements and maintenance activities. ANALYSIS OF ISSUES: The Preliminary Budget was developed using guidance and policy direction from the City Council as well as input and collaboration from all City departments, setting forth staff’s best professional judgment regarding future needs and resources available to the City. The budget is built on a number of key factors and assumptions related to revenues, expenditures, the impending economic climate, and goals and priorities for the upcoming fiscal year. A number of key factors and assumptions influencing the FY 2020-21 Preliminary Budget include:  Financial impacts of COVID-19 and predicted period of economic slowdown  One-year budget submittal versus previous Biennial Budget in light of the uncertainties inherent in the future economic recovery following COVID-19  Proposed status quo budget wherein no new positions or increases to City services would occur  No additional CalPERS retirement prepayment and recognition of significant savings from previous prepayment  Reduced sales tax revenue estimates for capital projects funded with Local Sales Tax  Proposed General Fund balance (reserve) of 18%, which falls within City policy limits  No labor cost of living increases  No change in Five Cities Fire Authority contribution percentage and payment  No budgeted stimulus monies for Coronavirus relief efforts in FY 2020-21  General increase of 2% inflationary factor for some contracts/agreements Item 11.b. - Page 2 CITY COUNCIL CONSIDERATION OF FISCAL YEAR 2020-21 PRELIMINARY BUDGET JUNE 9, 2020 PAGE 3 General Fund The General Fund is the City’s primary operating fund. Most of the City’s basic services are funded through the General Fund, including as police, parks, planning, community development, and administration support. Both revenue and expenditures are budgeted to decrease compared to the second year of the current Biennial Budget, which is referred to as the FY 2019-20 Adjusted Budget. The chart below reflects prior activity from Fiscal Years 2017 through 2020 and preliminary revenues and expenditures anticipated for to the General Fund for FY 2020-21. General Fund Revenue Total General Fund revenues of $17.7 million reflected in the FY 2020-21 Preliminary Budget are budgeted to decrease in total by $1.2 million or 6%. As noted earlier, the economic impacts of the COVID-19 pandemic and the Shelter at Home Order will have significant impacts to the City’s revenue streams, which rely heavily on consumer spending and tourism. The table below narrows the General Revenue focus to show a comparison of the top 10 revenue accounts budgeted in FY 2020-21. These ten accounts make up approximately 91% of total City revenue prior to transfers-in. 2017‐18 2018‐19 2020‐21 Increase/(Decrease)              ITEM ACTUAL ACTUAL ORIGINAL ADJUSTED FORECAST PRELIMINARY $ % Beginning Fund Balance 7,399,000$      7,774,683$   5,699,911$   5,699,911$   5,699,911$   3,623,741$        (2,076,170)     (36%) Revenues:‐                    Revenues 15,214,121      16,068,763   15,751,100   16,200,447   14,967,447   14,963,950        (1,236,497)    Transfers  In 2,665,316        2,540,100     2,638,000     2,638,000     2,638,000     2,715,500          77,500           Total  Revenues 17,879,437      18,608,863   18,389,100   18,838,447   17,605,447   17,679,450        (1,158,997)    (6%) Expenditures: Salaries  and Benefits 10,485,040      10,864,647   11,388,600   11,532,600   11,112,600   11,481,735        (50,865)         Services  and Supplies 5,987,440        6,173,948     6,199,000     6,653,617     6,047,617     6,244,117          (409,500)       Debt Service 270,331           189,104        166,000        190,100        190,100        54,500               (135,600)       Capital  Outlay 329,637           121,010        124,600        145,880        131,000        86,150               (59,730)         Transfers  Out 431,306           334,926        200,300        200,300        200,300        200,300             ‐                    CalPERS  UAL Payment ‐                       3,000,000     2,000,000     2,000,000     2,000,000     ‐                         (2,000,000)          Expenditure Savings ‐                       ‐                   (439,700)      (439,700)      439,700         Total  Expenditures 17,503,754      20,683,635   19,638,800   20,282,797   19,681,617   18,066,802        (2,215,995)    (11%) Available  Fund Balance 7,774,683$      5,699,911$   4,450,211$   4,255,561$   3,623,741$   3,236,389$        (1,019,172)    (24%) 2020‐21 2019‐20 Item 11.b. - Page 3 CITY COUNCIL CONSIDERATION OF FISCAL YEAR 2020-21 PRELIMINARY BUDGET JUNE 9, 2020 PAGE 4 The FY 2020-21 Preliminary Budget includes the following assumptions for the revenue accounts:  Slight increase of 1% in property tax revenue  Significant decline of 40% ($461,500) in Transient Occupancy Tax  Decrease of sales and use tax revenues of 10% or $393,100  Increase in telecommunication site leases of $30,000  Overall decrease in Recreation Services fees of $384,500, of which $210,700 is attributed to the Children in Motion program due to COVID-19 restrictions General Fund Expenditures Total General Fund expenditures are budgeted to reach $18.1 million in the FY 2020-21 Preliminary Budget, a decrease of $2.2 million or 11% compared to the FY 2019-20 Adjusted Budget. The table below reflects General Fund expenditures by major account category. Top 10 City Revenue Accounts FY 2020‐21 PRELIMINARY Budget VARIANCE 2018‐19 2019‐20 2019‐20 2020‐21 to ADJUSTED Revenue  Source ACTUAL ADJUSTED FORECAST PRELIMINARY FAV/(UNFAV) % Change Property Tax 5,273,700$    5,351,600$    5,351,600$    5,388,940$      37,340 1% Property Tax  in Lieu of VLF 1,652,584      1,719,000      1,741,000      1,741,000        22,000 1% Transient Occupancy  Tax 1,029,648      1,141,500      839,000          680,000            (461,500) (40%) Sales & Use  Tax 4,099,852      3,989,100      3,432,000      3,596,000        (393,100) (10%) Frachise Taxes 642,952          689,500          690,000          690,000            500 0% Building Permits 315,762          305,000          300,303          310,000            5,000 2% Telecommunication Site Leases 302,223          300,000          327,000          330,000            30,000 10% Plan Check Fees 427,688          399,000          430,000          420,000            21,000 5% Children in Motion 476,140          431,000          327,724          220,300            (210,700) (49%) Engineering Inspection Fees 40,137            213,300          213,283          213,300            00% 14,260,686$ 14,539,000$ 13,651,910$ 13,589,540$    (949,460)$   (7%) VARIANCE 2018‐19 2019‐20 2019‐20 2020‐21 to ADJUSTED Expenditure by Major  Account ACTUAL ADJUSTED FORECAST PRELIMINARY FAV/(UNFAV) % Change Salaries and Benefits 10,864,647$   11,532,600$   11,112,600$   11,481,735$    50,865$         0% Services and Supplies 6,173,948        6,653,617        6,047,617        6,244,117         409,500         6% Debt Service 189,104           190,100           190,100           54,500               135,600         71% Capital Outlay 121,010           145,880           131,000           86,150               59,730           41% Transfers Out 334,926           200,300           200,300           200,300            ‐                  0% CalPERS UAL Payment 3,000,000        2,000,000        2,000,000        ‐                     2,000,000     100%       Expenditure Savings ‐                    (439,700)          ‐                    ‐                     (439,700)       100% 20,683,635$   20,282,797$   19,681,617$   18,066,802$    2,215,995$   11% FY 2020‐21 PRELIMINARY BUDGET ‐ GENERAL FUND EXPENDITURES Item 11.b. - Page 4 CITY COUNCIL CONSIDERATION OF FISCAL YEAR 2020-21 PRELIMINARY BUDGET JUNE 9, 2020 PAGE 5 There were a few significant expenditure variations in departmental budgets compared to the FY 2019-20 Budget. One of the most significant expenditure variances is the City’s decision in the previous two fiscal years to pay down unfunded liabilities related to pensions, which is not being recommended in the FY 2020-21 Preliminary Budget. The decision in FY 2019-20 to make a prepayment of $2 million to prefund pension obligations explains the majority of the decreases in expenditures for the FY 2020-21 Preliminary Budget. Major expenditure account variances include:  Salaries and benefits remain flat compared to FY 2019-20 Adjusted Budget  Favorable cost savings associated with contracted services, Animal Services, utility, and Recreation Services  Savings in debt service by delaying police vehicle leases  One-time purchase in capital outlay budgeted in FY 2019-20 not anticipated in FY 2020-21, resulting in a decrease in expenditures in its associated account  No recommended prepayment to CalPERS in FY 2020-21  Expenditure savings line item in prior year’s budget reflected as unfavorable variance in upcoming budget General Fund Available The City’s Fiscal Policy has an established goal to maintain a General Fund balance (reserve) of 20%, with a minimum of 15%, of expenditures. The ending General Fund balance percentage calculated in the FY 2020-21 Preliminary Budget stands at 18% and exceeds the minimum 15% stated in the City’s Fiscal Policy. To reach a 20% General Fund balance goal, approximately $269,000 in reduced expenditures would need to be adopted. For comparison, the adopted FY 2018-19, FY 2019-20 Biennial Budget included 17% and 12% in General Fund balances respectively. Excluding the two one-time prepayments to CalPERS of $3 million and $2 million in FY 2018-19 and FY 2019-20, the General Fund balances would have been 37% and 24% respectively. Even though the FY 2020-21 Preliminary Budget, as it is, reflects an 18% General Fund balance, staff has identified a number of cost savings that, if directed by Council could be implemented to achieve the 20% General Fund balance target. These cost cutting measures are being considered because they are the least disruptive to on-going City services and would impact staff the least. The savings include: 1. Delay the hiring of the City Manager position through the first quarter of the new fiscal year. ($32,000) 2. Postpone buy-back of Annual/Sick/Vacation payouts for 12 months. ($70,000) 3. Delay the hiring of the Permit Technician position in Community Services through the first quarter of the new fiscal year. ($23,100) 4. Delay the hiring of the Maintenance Worker I position in Public Works through the first quarter of the new fiscal year. ($20,200) 5. Freeze the hiring of a vacant Police Officer position for the full fiscal year. ($124,000) Item 11.b. - Page 5 CITY COUNCIL CONSIDERATION OF FISCAL YEAR 2020-21 PRELIMINARY BUDGET JUNE 9, 2020 PAGE 6 ALTERNATIVES: 1. Approve the FY 2020-21 Preliminary Budget as presented and direct staff to present the Final Budget for adoption by Council at its next City Council meeting; or 2. Provide direction to staff to be included in the Final Budget and presented for adoption by Council at its next City Council meeting. ADVANTAGES: The City Council has the opportunity to review the proposed FY 2020-21 Preliminary Budget and provide direction to staff. Any changes desired by Council can be incorporated into the budget prior to final adoption by the City Council. DISADVANTAGES: There are no disadvantages identified to receiving this information and either approving the Preliminary Budget or providing direction to staff. ENVIRONMENTAL REVIEW: No environmental review is required for this item. PUBLIC NOTIFICATION AND COMMENTS: The Agenda was posted at City Hall and on the City’s website in accordance with Government Code Section 54954.2. Attachments: 1.FY 2020-21 Preliminary Budget Summary Report 2.FY 2020-21 Financial Reports Item 11.b. - Page 6 FISCAL YEAR 2020-21 PRELIMINARY BUDGET REPORT ATTACHMENT 1 Item 11.b. - Page 7 RO RPO -C u L,.O:~ __ =:~~~---. '" FO City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 1 Table of Contents OVERVIEW ..................................................................................................................................................... 2 SUMMARY OF KEY POINTS ............................................................................................................................ 3 KEY BUDGET ASSUMPTIONS ......................................................................................................................... 4 THE CITY’S OPERATING BUDGET ................................................................................................................... 5 GENERAL FUND OVERVIEW .......................................................................................................................... 6 GENERAL FUND REVENUE ............................................................................................................................. 7 GENERAL FUND EXPENDITURES .................................................................................................................. 10 OTHER FUNDS ............................................................................................................................................. 13 BALANCING THE BUDGET ........................................................................................................................... 14 ATTACHED REPORTS PROJECTED FUND BALANCES GENERAL FUND SUMMARY GENERAL FUND REVENUE GENERAL FUND EXPENDITURES SPECIAL REVENUE FUNDS ENTERPRISE FUNDS AGENCY FUNDS LOCAL SALES TAX CAPITAL IMPROVEMENT PROGRAM HEADCOUNT Item 11.b. - Page 8 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 2 Overview The City Budget is a flexible spending plan that is the legal authority for departments to commit financial resources to provide services within the City of Arroyo Grande. Development of our one- year Preliminary Budget was a collaborative process that involved the various City departments as well as strategic direction from the City Council. The decision to develop a one-year budget for Fiscal Year (FY) 2020-21, versus a Biennial Budget covering two fiscal years, was necessitated by the short time frame to develop the budget and the current economic volatility and uncertainty resulting from the COVID-19 pandemic. There are typically a number of key financial drivers that impact the development of any budget; this became very apparent as staff began to develop next year’s budget in the midst of the COVID- 19 pandemic. To provide a historical backdrop of the COVID-19 pandemic, the first confirmed case of COVID-19 in the United States occurred in Snohomish County, Washington on January 21, 2020. California’s first confirmed COVID-19 case occurred on January 26, 2020, and San Luis Obispo County had its first case on March 14, 2020. In an effort to curtail the spread of COVID- 19, Governor Gavin Newsom declared a State of Emergency on March 4, 2020. On March 16, 2020, the Arroyo Grande City Manager proclaimed a local emergency in the City and the City Council ratified the proclamation at its next regular City Council meeting on March 24, 2020. In an effort to slow the spread of the virus, a Shelter-at-Home Order, which mandated cessation of non-essential activities and gatherings, was initiated on March 19, 2020 to prevent further transmission of this highly communicable virus. The Shelter-at-Home directive, limiting residents’ movement and the closing of nonessential businesses, has had a significant impact on how the City conducts business and more specifically on the City’s ability to generate revenue. At the onset of the virus, the City chose to take a proactive approach in its effort to understand and address the financial impacts brought on by COVID-19. One of the City’s first actions in response to the virus was to develop a current year financial forecast to quantify the financial impacts resulting from the Shelter at Home Order. At the April 14th City Council meeting, Council reviewed and discussed impacts to City revenue due to COVID-19. Staff estimated that revenues in the current 2019-20 fiscal year would be negatively impacted by approximately $1.2 million dollars. Following the April 14th meeting, at the subsequent City Council meeting on April 28, 2020, the City Council approved short-term cost containment strategies to address the anticipated revenue shortfall. These strategies included implementing a hiring and travel chill, identifying operating cost savings, and use of one-time available reserves to offset a portion of the reduced revenue. The City’s cost containment strategies identified roughly $586,000 in expenditure savings and the remaining $647,000 shortfall would be addressed with available general fund reserves. Item 11.b. - Page 9 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 3 Even though we don’t yet fully understand today the impact that COVID-19 will ultimately have on the City’s future financial picture, the financial impacts from COVID-19 are expected to extend over multiple fiscal cycles and it is likely that financial recovery and stability could take multiple years to achieve. Summary of Key Points • As mentioned, anticipating the financial impacts of COVID-19 has been challenging. Many experts predict we may be entering a period of economic slowdown. This assumption is substantiated by the current unemployment numbers and a general perception of the economy. If the experts are right and there is a slowing of the economy, it is impossible to forecast how long that might occur. In light of these unknowns, the FY 2020-21 Preliminary Budget reflects a cautious approach to spending in the upcoming year. A good example of this is the City’s approach to labor costs. Labor costs represent 64% of total City expenditures and the City is working to negotiate favorable labor agreements with the employee unions for contracts scheduled to expire this year. The Preliminary Budget also seeks to limit spending only on resources necessary to maintain existing programs and services. A more detailed explanation of specific revenue and expenditure impacts are included as part of a later discussion. • The FY 2020-21 Preliminary Budget was intended to be a Status Quo budget. A Status Quo budget is defined as a budget that takes current staffing patterns and existing City programs and services and costs them out next year without any material changes. In other words, no increases or decreases to staffing levels are anticipated and no expansion of existing services is proposed. A Status Quo budget does however allow for inflationary increases in certain service and supply accounts that are necessary to continue providing vital City services. • Over the past two fiscal years, a significant investment was made to reduce the City’s CalPERS retirement liability. The adopted FY 2018-20 Biannual Budget included $5 million dollars over a two-year period to pay down unfunded CalPERS retirement liabilities ($3 million in FY 2018- 19 and $2 million in FY 2019-20). The prepayment of the CalPERS liability was one of the key budget goals set by the City Council in the Biennial Budget to reduce the overall cost of financing future retirement obligations. The prepayments were significant one-time expenditures impacting the City’s bottom line in both fiscal years. Additional prepayment to CalPERS is not recommended in the upcoming FY 2020-21 budget and will result in a significant favorable variance compared to the current budget. • Despite having to budget reduced Local Sales Tax revenue, the FY 2020-21 Preliminary Budget continues the City’s commitment to utilize Local Sales Tax revenue from the 2006 Local Sales Tax Measure for the purposes it was intended to. This includes transportation projects, infrastructure improvements, public safety needs, and facility upgrades to meet Americans with Disabilities Act (ADA) requirements. Item 11.b. - Page 10 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 4 • The City’s Fiscal Policy has an established policy goal to maintain a General Fund balance reserve of 20% of expenditures with a minimum reserve of 15%. The purpose of the City’s Fiscal Policy and fund balance goals are to ensure that sufficient reserves are in place to deal with unanticipated expenditures or revenue shortfalls; as is the case in the current year when the economic impacts of COVID-19 will require the City to draw down a portion of available fund balance to offset losses to key revenue accounts. The FY 2020-21 Preliminary Budget reflects a General Fund balance reserve of 18%, which falls within the criteria set within Fiscal Policy. However, to achieve the reserve policy goal of 20%, expenditures would need to be reduced or revenues increased by an additional $269,000 dollars. Additional cost cutting measures totaling $269,000 will be discussed at the end of this document in order to achieve the 20% goal, if recommended by the Council. Key Budget Assumptions A budget is based on a set of beliefs, or judgements of probabilities, and not on certainties. The start of any budget process begins with the establishment of key assumptions. Key assumptions were developed with input and recommendations from various City staff involved in the budget process. Also taken into consideration is the impending economic climate and the City’s goals and priorities for the upcoming year. The assumptions below reflect a few of the challenges and opportunities that the City faces in the year ahead. These key budget assumptions will be carefully monitored throughout the fiscal year to determine their accuracy and impact on budget performance. • Salary and benefits costs were budgeted based on current salary rates and do not factor in any cost of living increases next fiscal year. The City, working with the Arroyo Grande Police Officers’ Association, was able to come to agreement in May 2020 to extend its current Memorandum of Understanding for an additional year. The parties agreed to keep existing salary rates and contract terms in place through FY 2020-21. The labor contract with the Service Employee International Union (SEIU) ends on June 30, 2020, and negotiations are expected to occur in late June 2020 with an agreement expected next fiscal year. Any negotiated salary increases next fiscal year would have to be addressed through other expenditure savings or the use of available fund balance. If negotiations with SEIU were to result in a salary increase, every 1% increase in negotiated salary to SEIU represented staff would cost the City approximately $19,800. Typically, salary increases for the Management Group are also tied to a SEIU increase. A 1% increase for the Management Group would result in $30,200 additional labor cost. Item 11.b. - Page 11 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 5 • The FY 2020-21 Preliminary Budget instructions to staff were to develop a Status Quo budget. While requests for additional staffing or expenditures related to new programing would be made through a Service Level Amendment (SLA) request and included as part of the budget process for consideration, no SLAs were requested in the Preliminary Budget. Therefore, staffing levels and City services will not change in the upcoming fiscal year. • The contribution to the Five Cities Fire Authority (FCFA) is based on a transitional formula outlined in the Second Amendment to the FCFA Joint Exercise of Powers Agreement and used to determine the funding contributions for the three agencies that participate in the FCFA. Arroyo Grande’s contribution percentage is 45.01% for a total payment of $2,580,955. The contribution percentage and required payment for FY 2020-21 will not change from the current fiscal year. • To date, the City has not received any federal or state stimulus moneys for Coronavirus relief efforts and the FY 2020-21 Recommend Budget does not include any stimulus funding either. Unfortunately, the City does not expect to receive any of the $29 million in original CARES Act funding now held by the State, which is being earmarked for State health and human services programs impacted by COVID-19. At the time of this writing, the House of Representatives passed the HEROS Act Coronavirus relief effort which includes significant stimulus monies for local municipalities. Whether this bill, or a modified version of the bill, will pass the Senate and President’s desk is not guaranteed, nor is it guaranteed that it will continue to include funding for local municipalities. • As a rule, if an existing service contract with a vendor included cost increases specified in the contract, then the cost increase was budgeted in the upcoming year. If the contract did not specify a cost increase, then it was assumed that a general inflationary increase of 2% would be appropriate. The City’s Operating Budget The overall City Operating Budget for FY 2020-21 is $37.8 million. The budget includes $18.1 million in General Fund spending and $19.7 million in Other Funds (i.e., Water & Sewer Operations, Parks, Street Maintenance, etc.). The City’s General Fund is approximately 48% of the total Operating Budget in FY 2020-21. The City’s General Fund provides the majority of services commonly associated with government. The City’s Capital Improvement Program is also included in the overall Operating Budget, as are the Enterprise Funds of water and sewer. Item 11.b. - Page 12 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 6 The pie chart below depicts total City operating expenditures in FY 2020-21. General Fund Overview The General Fund is the primary fund used by the City. It is the fund that is used to record all revenues and expenditures that are not associated with special-purpose funds. For example, General Fund dollars are used to support such City services as police, fire, parks, as well as planning, community development and administrative support services. Both General Fund revenue and expenditures are budgeted to decrease compared to the FY 2019-20 Adjusted Budget. The chart below reflects activity specific to the General Fund. General Fund, $18,066,802 Enterprise Funds, $12,720,336 Special Revenue Funds, $6,541,014 Agency Funds, $429,149 Total Operating Expenditures 2017-18 2018-19 2020-21 I ncrease ITEM ACTUAL ACTUAL ORIGINAL ADJUSTED FORECAST PRELIMINARY $ % Beginning Fund Balance 7,399,000$ 7,774,683$ 5,699,911$ 5,699,911$ 5,699,911$ 3,623,741$ (2,076,170) (36%) Revenues:- Revenues 15,214,121 16,068,763 15,751,100 16,200,447 14,967,447 14,963,950 (1,236,497) Transfers In 2,665,316 2,540,100 2,638,000 2,638,000 2,638,000 2,715,500 77,500 Total Revenues 17,879,437 18,608,863 18,389,100 18,838,447 17,605,447 17,679,450 (1,158,997) (6%) Expenditures: Salaries and Benefits 10,485,040 10,864,647 11,388,600 11,532,600 11,112,600 11,481,735 (50,865) Services and Supplies 5,987,440 6,173,948 6,199,000 6,653,617 6,047,617 6,244,117 (409,500) Debt Service 270,331 189,104 166,000 190,100 190,100 54,500 (135,600) Capital Outlay 329,637 121,010 124,600 145,880 131,000 86,150 (59,730) Transfers Out 431,306 334,926 200,300 200,300 200,300 200,300 - CalPERS UAL Payment - 3,000,000 2,000,000 2,000,000 2,000,000 - (2,000,000) Expenditure Savings - - (439,700) (439,700) 439,700 Total Expenditures 17,503,754 20,683,635 19,638,800 20,282,797 19,681,617 18,066,802 (2,215,995) (11%) Available Fund Balance 7,774,683$ 5,699,911$ 4,450,211$ 4,255,561$ 3,623,741$ 3,236,389$ (1,019,172) (24%) 2020-21 2019-20 Item 11.b. - Page 13 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 7 General Fund Revenues Total General Fund revenues of $17.7 million are budgeted to decrease in total by $1,158,997 or 6% compared to the FY 2019-20 Adjusted Budget. As noted earlier, the economic impacts of the COVID-19 pandemic and the Shelter at Home Order will have significant impacts to the City’s revenue streams, which rely heavily on consumer spending and tourism. The pie chart below reflects General Fund revenue by type or source of revenue. The table below narrows the revenue focus to show a comparison of the top ten revenue accounts budgeted in FY 2020-21. These ten accounts make up approximately 91% of total General Fund revenues prior to transfers-in. Focusing in on the variances of these ten revenue accounts will give a clearer picture of the impact the COVID-19 pandemic is projected to have on next year’s revenue assumptions. In addition, an explanation of significant variances for these revenue accounts follows the table below. Property Taxes Sales Tax Transient Occupancy Tax Franchise Fees Other Taxes Licenses & Permits Charges for Services Other Revenue Transfers FY 2020-21 GENERAL FUND REVENUE BY SOURCE Item 11.b. - Page 14 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 8 Property Tax Property tax and Property tax in lieu of Vehicle License Fee (VLF) make up approximately 48% of the City’s total revenue. Property taxes are based on a lien date of January 1st of each year. The property tax amounts due for the 2020-2021 Annual Secured Property Tax have a lien date of January 1, 2020, and therefore property taxes are not expected to decline due to the economic impact of COVID-19. Overall, property taxes are expected to increase by one percent versus the Adjusted and Forecasted Budgets. Sales & Use Tax A portion of sales tax revenue is directly impacted by tourism and the sales tax dollars generated from visitor’s purchases at local restaurants and stores. Sales tax receipts are also impacted by both discretionary and non-discretionary spending and heavily influenced by public perception of how the economy is doing. The City’s sales tax collections are the second largest revenue source in the City and accounts for 24% of total revenue. The FY 2020-21 budgeted sales tax revenue reflects a 10% decrease or $393,100 versus the FY 2019-20 Adopted Budget. The budgeted sales tax revenue is based on estimates provide by HdL Companies, the vendor the City uses to track and interpret sales tax data. HdL staff are experts in the field of providing sales tax estimates and their projection for FY 2020-21 sales tax is specific to the Arroyo Grande region and based on the City’s unique sales tax demographics and business characteristics. This projection takes into consideration the economic impacts of COVID-19 on sales tax generation for next fiscal year. Staff will be monitoring sales tax revenues very closely. However, sales tax data from the State reflecting the period from April 2020 through June 2020, the months impacted the most by COVID-19, will not be available until late August 2020. Top 10 City Revenue Accounts FY 2020-21 PRELIMINARY Budget VARIANCE 2018-19 2019-20 2019-20 2020-21 to ADJUSTED Revenue Source ACTUAL ADJUSTED FORECAST PRELIMINARY FAV/(UNFAV)% Change Property Tax 5,273,700$ 5,351,600$ 5,351,600$ 5,388,940$ 37,340 1% Property Tax in Lieu of VLF 1,652,584 1,719,000 1,741,000 1,741,000 22,000 1% Transient Occupancy Tax 1,029,648 1,141,500 839,000 680,000 (461,500) (40%) Sales & Use Tax 4,099,852 3,989,100 3,432,000 3,596,000 (393,100) (10%) Frachise Taxes 642,952 689,500 690,000 690,000 500 0% Building Permits 315,762 305,000 300,303 310,000 5,000 2% Telecommunication Site Leases 302,223 300,000 327,000 330,000 30,000 10% Plan Check Fees 427,688 399,000 430,000 420,000 21,000 5% Children in Motion 476,140 431,000 327,724 220,300 (210,700) (49%) Engineering Inspection Fees 40,137 213,300 213,283 213,300 0 0% 14,260,686$ 14,539,000$ 13,651,910$ 13,589,540$ (949,460)$ (7%) Item 11.b. - Page 15 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 9 Transient Occupancy Tax Tourism plays an important role in the vitality of the City. Lodging establishments in the City not only provide a place for visitors to stay while in the City, but also generate additional income in the form of Transient Occupancy Tax (TOT). Impacts of the Shelter at Home Order are expected to extend into next fiscal year negatively impacting TOT revenues. Even if the Shelter at Home Order were to be revoked or relaxed, TOT revenue may continue to be weak as a result of recessionary impacts or a hesitancy by travelers to travel for health concern reasons. TOT revenue is budgeted to decrease by 40%, or $461,500 versus the FY 2019-20 Adjusted Budget. Staff took a cautious approach when budgeting for TOT revenue and assumed TOT revenue for FY 2020-21 would likely be 50% of current (FY 2019-20) TOT revenues for the first half of next fiscal year and improve to 75% in the second half of the fiscal year. Telecommunication Site Leases The increase in telecommunication site leases of $30,000 versus the FY 2019-20 Adopted Budget is a reflection of annual contractual site lease increases and the addition of two site leases not included in the FY 2019-20 Adopted Budget. Recreation Services Fees Overall, Recreation Services revenue is expected to decrease by $384,500 in FY 2020-21. The majority of that variance is within the Children in Motion program which is budgeted to be unfavorable by 49% or $210,700 compared to the FY 2019-20 Adjusted Budget. The decrease in fee revenue for the Children in Motion program is a significant reduction in comparison to program revenue of $476,140 received in FY 2018-19 and $327,724 projected for the current fiscal year. The Children in Motion program was closed in mid-March due to COVID-19 restrictions and is resuming operations at the beginning of June 2020, but at a reduced capacity. The budget assumptions for the Children in Motion program heading into next fiscal year are that program capacity and participation levels will gradually increase throughout the year leading to the following revenue assumptions: FY 2020-21 Budget period Fee revenue calculation Q1 (Jul 2020 – Sep 2020) 40% of FY 2019-20 - Q1 revenue Q2 (Oct 2020 – Dec 2020) 45% of FY 2019-20 - Q2 revenue Q3 (Jan 2021 – Mar 2021) 50% of FY 2019-20 - Q3 revenue Q4 (Apr 2021 – Jun 2021) 60% of FY 2018-19 - Q4 revenue Item 11.b. - Page 16 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 10 General Fund Expenditures Total General Fund expenditures of $18.1 million are budgeted to decrease by $2,215,995 or 11% compared to the FY 2019-20 Adjusted Budget. As noted earlier, the decision was made in the prior year to make a prepayment of $2 million dollars to prefund pension obligations which explains the majority of the favorable variance in comparison to the FY 2019-20 Adopted Budget. The table below reflects General Fund expenditures by major account category. Salaries and benefits Salaries and benefits of $11.5 million are expected to remain flat compared to the FY 2019- 20 Adjusted Budget. Salary and benefit costs make up 64% of overall spending. As discussed, the FY 2020-21 Preliminary Budget does not assume any cost of living salary increases, nor does it factor in typical salary savings due to unanticipated vacancies, the result of staff turnover that regularly occurs as a part of normal business operations. Services and supplies Services and supplies of $6.2 million is budgeted to be below the FY 2019-20 Adjusted Budget by $409,500, or 6%. Some of the more significant variances are described below. o Contractual Services – The majority of the favorable variance in services and supplies is savings within the Administrative Services department, the result of an over estimation of contractual services included in the FY 2019-20 Adjusted Budget. Additionally, contractual services within the Community Development department will reflect a $70,000 decrease next fiscal year. This variance is the result of a budget adjustment made in the current year to carry-over unspent VARIANCE 2018-19 2019-20 2019-20 2020-21 to ADJUSTED Expenditure by Major Account ACTUAL ADJUSTED FORECAST PRELIMINARY FAV/(UNFAV)% Change Salaries and Benefits 10,864,647$ 11,532,600$ 11,112,600$ 11,481,735$ 50,865$ 0% Services and Supplies 6,173,948 6,653,617 6,047,617 6,244,117 409,500 6% Debt Service 189,104 190,100 190,100 54,500 135,600 71% Capital Outlay 121,010 145,880 131,000 86,150 59,730 41% Transfers Out 334,926 200,300 200,300 200,300 - 0% CalPERS UAL Payment 3,000,000 2,000,000 2,000,000 - 2,000,000 100% Expenditure Savings - (439,700) - - (439,700) 100% 20,683,635$ 20,282,797$ 19,681,617$ 18,066,802$ 2,215,995$ 11% FY 2020-21 PRELIMINARY BUDGET - GENERAL FUND EXPENDITURES Item 11.b. - Page 17 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 11 contractual services from the prior year. The preliminary budget reflects a typical year’s spending in contractual services without any carryover spending. o Animal Services – The FY 2020-21 Preliminary Budget reflects a $25,407 favorable variance in Animal Services’ costs compared to the FY 2019-20 Adjusted Budget. The Adjusted Budget was based on prior year Animal Service costs which were higher than what the City currently pays for those services. The dollar amount budgeted in FY 2020-21 was provided by County Animal Services. o Utility costs – Utility expense is budgeted to be $22,100 favorable to the FY 2019- 20 Adjusted Budget. The utility costs budgeted in the FY 2020-21 Preliminary Budget were based on prior and current year actuals, which are currently running lower than what was previous budgeted. o Services/Supplies - Lastly, costs for services and supplies related to various Recreation Services programs will be lower by $42,280 due to delays resulting from COVID-19 restrictions in re-opening a number of recreation programs in FY 2020-21. Debt Service Debt service is budgeted to be $135,600 below the FY 2019-20 Adjusted Budget. The Police department’s standard practice has been to purchase vehicles through a lease to purchase program over a period of four years. The lease for Police Administrative vehicles expired in May 2019 and the lease for Police Patrol vehicles expired in May 2020. The City now owns these vehicles outright due to the expiration of the leases. At the time of the lease, the City purchased extended warranties on these vehicles to extend an additional year beyond the lease. The extended warranty covers unforeseen mechanical problems; however, it doesn’t include regular maintenance repairs which is budgeted separately. The extended warranty expires at the end of June 2020 for the Police Administrative vehicles and the end of June 2021 for the Police Patrol vehicles. An additional $23,000 will be set aside in the upcoming budget for unanticipated repairs, since the Police Administrative warranty will expire at the end of this fiscal year. The lease savings in delaying and not replacing these vehicles over the next fiscal year will result in total savings of $133,000. Capital Outlay Capital Outlay expense is favorable to the Adjusted Budget due to a one-time purchase in the amount of $65,000 for the Police Department computer server and firewall replacements purchased in FY 2019-20. Item 11.b. - Page 18 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 12 CalPERS Payment FY 2019-20 was the last year in the planned prepayment of CalPERS pension liability. Three million dollars ($3,000,000) was paid in FY 2018-19 and the final two million dollars ($2,000,000) was paid in FY 2019-20. No additional prepayments to CalPERS are budgeted in FY 2020-21, resulting in the two million in savings versus the FY 2019-20 Adjusted Budget. Expenditure Savings The FY 2019-20 Adjusted Budget included a line item called Expenditure Savings in the amount of $439,700. However, during the 2019-20 fiscal year, the actual savings was never identified. This will result in an unfavorable variance compared to the FY 2019-20 Adopted Budget. The two charts below present two views of operating expenditures by department for FY 2020-21. The first chart reflects departmental operating expenditures as a percentage of the total, whereas the second chart represents operating expense by department in dollars. Operating expenditures include both spending from the General Fund and Local Sales Tax Fund. FY 2020-21 - Total Operating Expenditures by Percentage 5% 6% 11% 9% 31% 5% 10% 12% 10% 0%5%10%15%20%25%30%35% City Administration Legislative & IT Services Administrative Services Community Development Police Recreation Services Public Works Fire CIP Item 11.b. - Page 19 I I I I City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 13 FY 2020-21 - Total Operating Expenditures in Dollars Other Funds Tourism Business Improvement District (TBID) Fund The TBID fund provides projects, programs and activities to promote tourism that benefit lodging businesses located and operating within the City of Arroyo Grande. The fund is supported by a 2% assessment which is levied on all lodging businesses for transient occupancies. Due to the decline in Transient Occupancy Tax (TOT) revenues stemming from the COVID-19 pandemic, TOT revenues in this fund are expected to decrease to $110,500 and expenditures will remain flat at $250,000. The fund balance at the end of FY 2020-21 is budgeted to be $165,159. Local Sales Tax Fund The Local Sales Tax Fund was established to account for the ½ cent sales tax increase that was approved by the voters in November 2006. The budget continues the City’s commitment to utilize revenues from the 2006 Local Sales Tax Measure for the purposes it was intended to, which includes transportation projects, infrastructure improvements, public safety needs, and facility upgrades to meet Americans with Disabilities Act (ADA) requirements. Based on HdL projections, the Local Sales Tax fund will receive revenue and interest of $2,047,500 which is a decrease of 10% from the FY 2019-20 Adjusted Budget. Capital Improvement Projects (CIP) of $2.1 million, funded by local sales tax, are budgeted for completion next fiscal year. Unfortunately, the number of projects that are waiting for available funding to begin clearly exceeds the amount of Local Sales Tax dollars available. 1,104,900 1,161,314 2,294,464 1,993,550 6,603,643 1,027,020 2,154,350 2,580,955 2,098,573 City Administration Legislative & IT Services Administrative Services Community Development Police Recreation Services Public Works Fire CIP Item 11.b. - Page 20 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 14 Water Fund The Water fund is used to account for all the activities associated with the transmission and distribution of water by the City to its users. The Water fund includes expenditures of $7.5 million dollars and has a budgeted $2.3 million ending working capital balance. The working capital balance meets the City’s policy goal of maintaining reserve funds equal to 90 days of operating expenses plus $500,000 and one year of debt service. Sewer Fund The Sewer fund is used to account for the maintenance of sewer lines connecting City residents to the South San Luis Obispo County Sanitation District sewer treatment plant. The Sewer fund is in balance and has a budgeted $561,000 ending working capital balance. The working capital is budgeted to increase by $410,000. Balancing the Budget As previously discussed, the City’s Fiscal Policy has an established goal to maintain a General Fund balance (reserve) of 20%, with a minimum of 15%, of expenditures. The ending General Fund balance percentage calculated in the FY 2020-21 Preliminary Budget stands at 18% and exceeds the minimum 15% stated in the City’s Fiscal Policy. To reach a 20% General Fund balance goal, approximately $269,000 in reduced expenditures would need to be adopted. For comparison, the adopted FY 2018-19, FY 2019-20 Biennial Budget included 17% and 12% in General Fund balances respectively. Excluding the two one-time prepayments to CalPERS of $3 million and $2 million in FY 2018-19 and FY 2019-20, the General Fund balances would have been 37% and 24% respectively. Had the COVID-19 pandemic not occurred, the 20% policy goal would have been achieved in the FY 2020-21 Preliminary Budget. Even though the FY 2020-21 Preliminary Budget, as it is presented today, reflects an 18% General Fund balance, staff has identified a number of cost savings that if directed by Council could be implemented to achieve the 20% General Fund balance target. A large amount of the identified cost savings is labor related and associated with delays in hiring current vacant positions. Basically, a number of the cost savings suggestions would extend the current year’s hiring freeze out an additional three months thorough the first quarter of next fiscal year. While the savings identified below do not represent all of the cost saving options available to the City, they are being considered because they are the least disruptive to ongoing City services and impact overall staff the least. Item 11.b. - Page 21I City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 15 Title: Delay hiring of City Manager position through the first quarter Expense Funding Source $32,000 General Fund Impact: Limited impacts are anticipated due to the City Manager’s work responsibilities being distributed between the Public Works Director and the Community Development Director and their job titles being revised accordingly. Title: Postpone buy-back of Annual/Sick/Vacation payouts for 12-months Expense Funding Source $70,000 General Fund Impact: Postponing the buy-back of accrued leave payouts for 12-months will effect approximately 35 staff members. All staff will continue to accrue at normal limits. Instead of the opportunity to receive a payout they will need to use any leave accumulated above the maximum limits set in their MOU agreement. Title: Delay hiring of Permit Technician position through the first quarter Expense Funding Source $23,100 General Fund Impact: The Permit Technician position has been vacant since the prior technician was promoted to Assistant Planner in February 2020. Delays in filling this position may lead to longer response times on submittals and decreased productivity within the Community Development Department. Title: Delay hiring Maintenance Worker I position through the first quarter Expense Funding Source $20,200 General Fund Impact: The Streets crew will not be able to accomplish the same number of repair projects that maintain our streets and sidewalks. More specifically, the reduced crew size will not be able to fill as many potholes or replace intermittent sidewalk panels. The total number of these repairs will be reduced approximately 10 to 15 percent if filling this position was delayed. Item 11.b. - Page 22 City of Arroyo Grande FY 2020-21 Preliminary Budget Report June 9, 2020 16 Title: Delay hiring of Police Officer position for 12-months Expense Funding Source $124,000 General Fund Impact: Currently, there are three (3) specialized Police Officer positions vacant. Before any of these specialized positions can be filled, the Patrol Unit must be fully staffed. The specialized positions include a Detective position, a K-9 officer position and the Community Action Team (CAT) officer position. The City's intent is to fill all three vacant positions, but recruiting challenges have led to a difficulty in finding interested candidates. Which of the three specialized Police Officer positions remains vacant has a lot to do with the experience and qualifications of the officer being hired. Therefore, the specific impact to the community would be dependent on which specialized Police Officer position remains vacant. Item 11.b. - Page 23 CITY OF ARROYO GRANDE State of California FY 2020-21 Financial Reports ATTACHMENT 2 Item 11.b. - Page 24 Projected Fund BalancesItem 11.b. - Page 25 Fund BalanceFY 2020-21 - All Funds Operating BudgetEstimatedEstimatedTotalTotalAvailableAvailableFund BalanceBudgetedOperatingOperatingBudgetedFund BalanceFundsJuly 1, 2020RevenuesTransfer InTransfer OutExpendituresJune 30, 2021General Fund010 General Fund:$3,623,741$14,963,950$2,715,500$200,300$17,866,502$3,236,389Special Revenue Funds:210 Fire Protection Impact Fees325,101 51,000 - 23,000 - 353,101 211 Public Access Television126,960 40,200 - - - 167,160 212 Police Protection Impact Fees61,175 5,300 - - - 66,475 213 Park Development Fees1,312,468 91,000 - - - 1,403,468 214 Park Improvement Fees323,934 80,900 - 91,000 20,000 293,834 215 Recreation Community Center23,879 4,200 - - - 28,079 216 Grace Lane Assessment District49,195 9,500 - 3,100 13,300 42,295 217 Landscape Maintenance District3,464 5,900 - 2,000 5,700 1,664 218 Local Use Tax Fund4,406,593 2,047,500 - 2,410,573 561,394 3,482,126 219 Parkside Assessment District457,432 46,500 - 6,100 30,000 467,832 220 Streets 259,542 764,700 380,300 396,600 844,020 163,922 222 Traffic Signal1,056,924 50,000 - - - 1,106,924 223 Traffic Circulation 150,841 500 - - - 151,341 224 Transportation Facility Impact2,400,249 110,000 - 590,000 - 1,920,249 225 Transportation336,304 313,300 - 240,700 15,000 393,904 226 Water Neutralization Impact343,829 77,000 - - 42,800 378,029 230 Construction Tax30 - - - - 30 231 Drainage Facility5,891 - - - - 5,891 232 In-Lieu Affordable Housing1,019,573 6,500 - - - 1,026,073 233 In-Lieu Underground Utility19,564 - - - - 19,564 240 Tourism Business Improvement District304,659 105,500 5,000 3,000 247,000 165,159 241 Water Availability Fund1,531,524 63,000 - 730,000 - 864,524 250 CDBG Grant Funds 15,180 75,727 - - 75,727 15,180 271 State COPS Block Grant 204,991 120,800 - 130,000 60,000 135,791 Total Special Revenue Funds $14,739,302 $4,069,027 $385,300 $4,626,073 $1,914,941 $12,652,615City of Arroyo GrandeItem 11.b. - Page 26 Fund BalanceFY 2020-21 - All Funds Operating BudgetEstimatedEstimatedTotalTotalAvailableAvailableFund BalanceBudgetedOperatingOperatingBudgetedFund BalanceFundsJuly 1, 2020RevenuesTransfer InTransfer OutExpendituresJune 30, 2021City of Arroyo GrandeEnterprise Funds:612 Sewer$703,726$937,500$0$419,000$661,200$561,026634 Sewer Facility243,19842,000000285,198 640 Water Fund 2,725,114 6,529,100 524,700 5,523,418 1,953,400 2,302,096 641 Lopez Water 1,884,78003,638,61803,638,6181,884,780 642 Water Facility635,55165,0000524,7000175,851 Total Enterprise Funds $6,192,369 $7,573,600 $4,163,318 $6,467,118 $6,253,218 $5,208,951Trust and Agency Fund:286 Successor Agency to the RDA$5,903,275$418,740$0$30,000$391,149$5,900,867751 Downtown Parking8678,50003,6004,4001,367 Total Trust & Agency Fund$5,904,142$427,240$0$33,600$395,549$5,902,234Grand Total All Funds$30,459,554$27,033,817$7,264,118$11,327,091$26,430,210$27,000,188Item 11.b. - Page 27 Fund SummaryGeneral FundItem 11.b. - Page 28CITY OF FUND:            010  GENERAL FUN2017‐182018‐192020‐21 Increase/(Decrease)             ITEM ACTUAL ACTUALORIGINAL ADJUSTED FORECASTPRELIMINARY $%Beginning Fund Balance7,399,000$         7,774,683$     5,699,911$     5,699,911$     5,699,911$     3,623,741$            (2,076,170)       (36%)Revenues:‐                         Revenues 15,214,121         16,068,763     15,751,100     16,200,447     14,967,447     14,963,950            (1,236,497)      Transfers In2,665,316            2,540,100       2,638,000       2,638,000       2,638,000       2,715,500              77,500             Total Revenues17,879,437         18,608,863     18,389,100     18,838,447     17,605,447     17,679,450            (1,158,997)        (6%)Expenditures:Salaries and Benefits10,485,040         10,864,647     11,388,600     11,532,600     11,112,600     11,481,735            (50,865)            Services and Supplies5,987,440            6,173,948       6,199,000       6,653,617       6,047,617       6,244,117              (409,500)         Debt Service270,331               189,104           166,000           190,100           190,100           54,500                    (135,600)         Capital Outlay329,637               121,010           124,600           145,880           131,000           86,150                    (59,730)            Transfers Out431,306               334,926           200,300           200,300           200,300           200,300                  ‐                         CalPERS UAL Payment‐                              3,000,000       2,000,000       2,000,000       2,000,000        ‐                                (2,000,000)            Expenditure Savings‐                               ‐                         (439,700)         (439,700)         439,700           Total Expenditures17,503,754         20,683,635     19,638,800     20,282,797     19,681,617     18,066,802            (2,215,995)        (11%)Available Fund Balance7,774,683$         5,699,911$     4,450,211$     4,255,561$     3,623,741$     3,236,389$            (1,019,172)        (24%)2020‐212019‐20This is the primary operating fund of the City, which accounts for resources and services traditionally associated with government.  The General Fund provides administrative, financial, police protection, community development, public works, and recreation services to the community and other funds.  The General Fund accounts for revenues that have unrestricted uses and are not required legally or by contractual agreement to be accounted for in another fund.GENERAL FUND SUMMARY Item 11.b. - Page 29  RevenuesGeneral FundItem 11.b. - Page 30CITY OF CITY OF ARROYO GRANDEFY 2020‐21 GENERAL FUND REVENUE BY SOURCEProperty TaxesSales TaxTransient Occupancy TaxFranchise FeesOther TaxesLicenses & PermitsCharges for ServicesOther RevenueTransfersItem 11.b. - Page 31 Property TaxProperty taxes are projected to grow by 1% in 2020‐21.Sales & Use TaxA decrease of 10% in sales tax revenue is projected based on the continued impacts from COVID‐19 ‐ Budgtet based on estimates provided by HdL.Transient Occupancy Tax Transient Occupancy Tax is showing a decrease of 40% based on continued impacts from Shelter at Home order and travel restrictions.CITY OF ARROYO GRANDEGENERAL FUND REVENUE TRENDS ‐ 1,000 2,000 3,000 4,000 5,000 6,00011‐12 12‐13 13‐14 14‐15 15‐16 16‐17 17‐18 18‐19 19‐20 20‐21IN THOUSANDSFISCAL YEARProperty TaxSales & Use TaxTransientOccupancy TaxFranchise FeesOther TaxesItem 11.b. - Page 32---• I ....... -1~.,....-r-..... ; ----+--"---~■----:-• .. ■ ■ ---* * * )I( )( FUND:            010  GENERAL FUNDFISCAL YEAR2020‐21VARIANCE VARIANCE2017‐18 2018‐19 ORIGINAL ADJUSTED ESTIMATED PRELIMINARY to ORIGINAL to ADJUSTEDACCOUNT             LINE ITEM ACTUAL ACTUAL BUDGET BUDGET FORECAST BUDGET FAV/(UNFAV) FAV/(UNFAV)      BUDGET ANALYSISTAXES4001      Current Secured4,819,065$         5,167,326$         5,135,200$         5,243,800$         5,027,504$         5,280,241$         145,041$          36,441$            4002      Current Unsecured108,604              119,078              109,000              113,600              115,856              121,680              12,680              8,080                4003      Prior Secured(11,015)               (17,192)               (10,000)               (10,000)               (16,727)               (17,567)               (7,567)               (7,567)               4004      Prior Unsecured5,963                   4,488                   4,200                   4,200                   4,367                   4,586                   386                    386                    4005      Redemptions385                      403                      300                      300                      300                      ‐                         ‐                         4007      Property Tax in Lieu of VLF1,559,664           1,652,584           1,695,000           1,719,000           1,741,000           1,741,000           46,000              22,000              4008      Triple Flip ‐ Sales Tax‐                           ‐                           ‐                         ‐                         4010      Transient Occupancy Tax961,923              1,029,648           1,192,000           1,141,500           839,000              680,000              (512,000)           (461,500)           4011      Sales & Use Tax3,918,956           4,099,852           3,994,800           3,989,100           3,432,000           3,596,000           (398,800)           (393,100)           4012      Sales Tax‐Safety145,097              153,935              153,600              153,600              163,000              153,600              ‐                         ‐                         4013      Property Transfer Tax151,509              120,580              110,000              110,000              110,000              110,000              ‐                         ‐                         4030      Franchise Taxes609,182              642,952              630,400              689,500              690,000              690,000              59,600              500                    4050      Business License Tax87,649                 102,794              95,000                 100,000              102,000              110,000              15,000              10,000                                     Total12,356,981         13,076,448         13,109,500         13,254,600         12,208,000         12,469,840         (639,660)           (784,760)           LICENSES & PERMITS4124      Fire Permits14,768                 14,273                 15,900                 15,900                 16,632                 16,000                 100                    100                    4125      Police Permits46,831                 51,685                 40,000                 40,000                 37,324                 40,000                 ‐                         ‐                         4126      Other Permits‐Alcohol40                        100                      ‐                           ‐                           70                        ‐                           ‐                         ‐                         4127      Other Permits‐Tobacco Retailers1,716                   2,043                   1,800                   1,800                   1,974                   2,000                   200                    200                    4128      Other Permits‐Solicitation133                      104                      200                      200                      141                      200                      ‐                         ‐                         4141      Other Permits‐Encroachment 91,718                 75,704                 85,500                 85,500                 85,464                 85,500                  ‐                          ‐                         4161      Sign Permits2,462                   2,643                   4,000                   4,000                   3,936                   4,000                   ‐                         ‐                         FISCAL YEAR 2019‐20GENERAL FUND REVENUE DETAILItem 11.b. - Page 33 FUND:            010  GENERAL FUNDFISCAL YEAR2020‐21VARIANCE VARIANCE2017‐18 2018‐19 ORIGINAL ADJUSTED ESTIMATED PRELIMINARY to ORIGINAL to ADJUSTEDACCOUNT             LINE ITEM ACTUAL ACTUAL BUDGET BUDGET FORECAST BUDGET FAV/(UNFAV) FAV/(UNFAV)FISCAL YEAR 2019‐20GENERAL FUND REVENUE DETAILLICENSES & PERMITS (continued)4162      Use Permits 40,079$              57,263$              59,600$              59,600$              20,000$              15,000$              (44,600)$           (44,600)$           4164      Use Permits‐Temporary2,086                   2,174                   4,900                   4,900                   1,276                   2,100                   (2,800)               (2,800)               4181      Building Permits168,895              315,762              264,500              305,000              300,303              310,000              45,500              5,000                4182      Plumbing Permits4,021                   5,205                   7,800                   7,800                   3,890                   4,300                   (3,500)               (3,500)               4183      Electrical Permits24,628                 46,314                 48,800                 48,800                 49,577                 51,000                 2,200                2,200                4185      Excav/Grade Permits13,790                 18,783                 11,600                 11,600                 20,789                 19,000                 7,400                7,400                4187      Mechanical Permits7,550                   11,597                 10,200                 10,200                 5,928                   10,200                 ‐                         ‐                         4189      Other Permits‐Demolition1,670                   3,166                   2,000                   2,000                   6,400                   2,000                   ‐                         ‐                                              Total420,386              606,815              556,800              597,300              553,704              561,300              4,500                (36,000)             FINES4201      Vehicle Code Fines 30,638                 34,253                 35,000                 35,000                 30,356                 35,000                  ‐                     ‐                     4202      Local Ordinance3,045                   1,228                   2,000                   2,000                   531                      2,000                   ‐                     ‐                     4203      Parking17,719                 8,680                   8,000                   8,000                   6,187                   8,000                   ‐                     ‐                                          Total51,402                 44,160                 45,000                 45,000                 37,074                 45,000                 ‐                         ‐                         USE OF MONEY AND PROPERTY4301      Interest36,634                 51,341                 36,000                 36,000                 36,000                 10,000                 (26,000)             (26,000)             4350      Rent63,008                 61,944                 55,000                 55,000                 53,513                 63,100                 8,100                8,100                4351      Telecommunication Site Leases284,418              302,223              250,000              300,000              327,000              330,000              80,000              30,000              4353      Rent‐Commercial Buildings16,299                 18,288                 15,500                 15,500                 16,779                 15,000                 (500)                  (500)                  4354      Park User Fees78,237                 85,309                 55,000                 55,000                 69,430                 60,000                 5,000                5,000                4355      Building Supervision1,683                   7,090                   ‐                           ‐                           ‐                           ‐                         ‐                         4356      Le Point Charging Station1,101                   1,744                   ‐                           ‐                           1,162                   1,000                   1,000                1,000                4375      Returned Check Fees525                      175                      200                      200                      25                        200                      ‐                         ‐                         4376      Collection‐Credit Bureau49                        440                      ‐                           ‐                           105                      ‐                           ‐                         ‐                                              Total481,953              528,554              411,700              461,700              504,014              479,300              67,600              17,600              Item 11.b. - Page 34 FUND:            010  GENERAL FUNDFISCAL YEAR2020‐21VARIANCE VARIANCE2017‐18 2018‐19 ORIGINAL ADJUSTED ESTIMATED PRELIMINARY to ORIGINAL to ADJUSTEDACCOUNT             LINE ITEM ACTUAL ACTUAL BUDGET BUDGET FORECAST BUDGET FAV/(UNFAV) FAV/(UNFAV)FISCAL YEAR 2019‐20GENERAL FUND REVENUE DETAILAID FROM OTHER GOVERNMENTS4411      Motor Vehicle License Fees 9,336$                 8,598$                 10,000$              10,000$              14,100$              10$                      (9,990)$             (9,990)$             4413      Homeowners P.T.R.33,016                 33,566                 34,000                 34,000                 33,000                 34,000                 ‐                         ‐                         4424      ICAC Reimbursement7,950                   2,110                   5,000                   5,000                   ‐                           5,000                   ‐                         ‐                         4426      P.O.S.T. Reimbursement243                      9,428                   10,000                 10,000                 18,878                 10,000                 ‐                         ‐                         4427      Mandated Cost Recovery4,899                   8,851                   5,500                   5,500                   20,822                 5,500                   ‐                         ‐                         4428      FEMA Revenue19,292                 ‐                           ‐                           ‐                           ‐                         ‐                         4451      Lucia Mar Reimbursement67,535                 66,717                 71,600                 71,600                 68,703                 69,000                 (2,600)               (2,600)               4458      State Grant216,904              45,422                 ‐                           18,880                 18,100                 ‐                           ‐                         (18,880)             4462      Local Grant‐                           (1,429)                  ‐                           ‐                           ‐                         ‐                         4479      Office of Traffic Safety Grant ‐ Police‐                           ‐                           ‐                           ‐                         ‐                         4499      Rev from other Govmt Agencies‐                           727                      ‐                           ‐                           859                      ‐                           ‐                         ‐                                              Total359,175              173,990              136,100              154,980              174,462              123,510              (12,590)             (31,470)             COMMUNITY DEVELOPMENT CHARGES FOR SERVICES4501      Developer Application Fees 23,642                 1,966                   29,900                 29,900                 10,544                 11,000                 (18,900)             (18,900)             4502      Filing/Certificate Fees6,809                   3,054                   6,700                   6,700                   8,492                   6,700                   ‐                         ‐                         4503      File Fees‐Variances‐                           ‐                           1,700                   1,700                   ‐                           ‐                           (1,700)               (1,700)               4504      File Fees‐Appeals2,002                   427                      1,500                   1,500                   854                      1,000                   (500)                  (500)                  4505      Plan Check Fees225,613              427,688              264,500              399,000              430,000              420,000              155,500            21,000              4506      Lot Split/Subdivision9,515                   21,473                 12,900                 12,900                 5,485                   10,000                 (2,900)               (2,900)               4507      Architect Review Fees12,078                 4,375                   16,000                 16,000                 5,418                   10,000                 (6,000)               (6,000)               4509      Home Occupancy Permits6,487                   8,537                   6,800                   6,800                   6,762                   6,800                   ‐                         ‐                         4510      Miscellaneous Plan Fees28,108                 26,069                 17,800                 17,800                 29,617                 28,000                 10,200              10,200              4511      Pre‐application Reviews5,104                   929                      6,700                   6,700                   2,456                   2,500                   (4,200)               (4,200)               4512      Sign Reviews4,424                   2,934                   5,500                   5,500                   1,812                   2,500                   (3,000)               (3,000)               4514      Minor Exceptions824                      1,738                   3,300                   3,300                   999                      2,000                   (1,300)               (1,300)               4518      EIR Administrative Fee150                      4,983                   6,300                   6,300                   ‐                           ‐                           (6,300)               (6,300)                                    Total324,756              504,173              379,600              514,100              502,439              500,500              120,900            (13,600)             Item 11.b. - Page 35 FUND:            010  GENERAL FUNDFISCAL YEAR2020‐21VARIANCE VARIANCE2017‐18 2018‐19 ORIGINAL ADJUSTED ESTIMATED PRELIMINARY to ORIGINAL to ADJUSTEDACCOUNT             LINE ITEM ACTUAL ACTUAL BUDGET BUDGET FORECAST BUDGET FAV/(UNFAV) FAV/(UNFAV)FISCAL YEAR 2019‐20GENERAL FUND REVENUE DETAILRECREATION CHARGES FOR SERVICES4602      Children in Motion434,511$            476,140$            434,500$            431,000$            327,724$            220,300$            (214,200)$        (210,700)$        4603      Play/Learn Sessions74,897                 91,668                 93,600                 93,600                 70,239                 47,900                 (45,700)             (45,700)             4604      Play/Learn‐Summer4,711                   4,729                   4,600                   4,600                   2,848                   2,300                   (2,300)               (2,300)               4605      Special Interest Classes160,257              203,469              160,300              181,900              131,568              109,200              (51,100)             (72,700)             4606      Sports Leagues23,325                 14,935                 34,700                 24,400                 10,277                 6,200                   (28,500)             (18,200)             4607      Special Events18,522                 28,638                 21,600                 21,600                 15,209                 13,100                 (8,500)               (8,500)               4608      Softball Leagues30,018                 26,121                 31,900                 31,900                 15,953                 11,700                 (20,200)             (20,200)             4609      Recreation ‐ Other Revenue6,576                   6,511                   6,200                   6,200                   384                      ‐                           (6,200)               (6,200)               4613      Five Cities Youth Basketball‐                           ‐                           ‐                           ‐                           120                      ‐                           ‐                         ‐                         4614      Youth Wrestling Fund Raising1,000                   2,090                   ‐                           ‐                           2,552                   ‐                           ‐                         ‐                         4615      Children in Motion ‐ Classes‐                           450                      ‐                           ‐                           5                           ‐                           ‐                         ‐                                              Total753,817              854,751              787,400              795,200              576,879              410,700              (376,700)           (384,500)           PUBLIC WORKS CHARGES FOR SERVICES4701      Miscellaneous Engineering Fees2,130                   755                      2,800                   2,800                   1,900                   2,800                   ‐                         ‐                         4702      Engineering Map/Plan Check71,468                 75,108                 66,100                 66,100                 27,068                 66,100                 ‐                         ‐                         4703      Engineering Inspection Fees25,301                 40,137                 169,300              213,300              213,283              213,300              44,000              ‐                         4704      Grading Fees1,529                   ‐                           2,000                   2,000                   2,000                   ‐                         ‐                         4706      Stormwater Permit Fees‐                           9,887                   5,423                   ‐                           ‐                         ‐                                              Total100,428              125,887              240,200              284,200              247,674              284,200              44,000              ‐                         OTHER CHARGES FOR SERVICES4731      Live Scan Fingerprinting 2,620                   814                      1,700                   1,700                   647                      1,700                    ‐                          ‐                         4753      Sanitation District Billing Services 17,671                 21,932                 15,000                 15,000                 16,883                 17,000                 2,000                2,000                4762      Sewer Facility Charge 2,112                   6,400                   3,600                   3,600                   6,865                   6,400                   2,800                2,800                4771      County TMD Assessment Admin Fee 1,924                   2,036                   1,500                   1,500                   1,471                   1,500                    ‐                          ‐                         4772      FCFA Admin/Support Services 26,028                 23,343                 32,500                 32,500                 32,500                 32,500                 ‐                         ‐                                              Total50,355                 54,524                 54,300                 54,300                 58,366                 59,100                 4,800                4,800                Item 11.b. - Page 36 FUND:            010  GENERAL FUNDFISCAL YEAR2020‐21VARIANCE VARIANCE2017‐18 2018‐19 ORIGINAL ADJUSTED ESTIMATED PRELIMINARY to ORIGINAL to ADJUSTEDACCOUNT             LINE ITEM ACTUAL ACTUAL BUDGET BUDGET FORECAST BUDGET FAV/(UNFAV) FAV/(UNFAV)FISCAL YEAR 2019‐20GENERAL FUND REVENUE DETAILOTHER REVENUE4801      Other Revenue 62,046$              14,511$              15,000$              23,567$              14,190$              15,000$              ‐$                       (8,567)$             4802      Sales‐Land‐                           ‐                           ‐                           ‐                           ‐                         ‐                         4803      Sales‐Equipment/Materials50,571                 35,000                 2,000                   2,000                   ‐                           (2,000)               (2,000)               4804      Sales‐Publications/Reports474                      636                      500                      500                      348                      500                      ‐                         ‐                         4805      Insurance Refunds/Dividends‐                           ‐                           ‐                           ‐                           ‐                           ‐                         ‐                         4807      Expense Recovery21,978                 18,039                 8,000                   8,000                   3,252                   8,000                   ‐                         ‐                         4808      Expense Recovery‐Police12,103                 31,398                 5,000                   5,000                   7,304                   7,000                   2,000                2,000                4816      Other Financing Sources167,695              ‐                           ‐                           ‐                           ‐                           ‐                         ‐                         4818      Cash over(short)(0)                         (117)                     ‐                           ‐                           (22)                       ‐                           ‐                         ‐                         4826      Capital Contributions‐                           ‐                           ‐                           ‐                           ‐                           ‐                         ‐                         4880      Bond Proceeds‐                           (5)                         ‐                           ‐                           ‐                           ‐                         ‐                                              Total314,867              99,462                 30,500                 39,067                 25,072                 30,500                 ‐                         (8,567)               TRANSFERS IN4901     Personnel Transfers 1,313,896           1,217,604           1,263,200           1,263,200           1,263,200           1,270,700           7,500                7,500                4902     Operating Transfers‐                            ‐                            ‐                            ‐                            ‐                            ‐                          ‐                         4903     Cost Allocation 935,524              1,102,692           1,124,200           1,124,200           1,124,200           1,124,200            ‐                          ‐                         4907     Transfers In ‐ CDBG Fund‐                            ‐                            ‐                            ‐                            ‐                            ‐                          ‐                         4909     Transfers In ‐ TBID Fund 3,000                   3,000                   3,000                   3,000                   1,500                   3,000                    ‐                          ‐                         4920     Transfers In ‐ Streets Fund‐                            ‐                           ‐                           ‐                           ‐                         ‐                         4930     Transfers In ‐ Sewer Fund‐                           ‐                           ‐                           ‐                           ‐                         ‐                         4940     Transfers In ‐ Water Fund‐                           ‐                           ‐                           ‐                           ‐                         ‐                         4950     Transfers In ‐ Sales Tax Fund343,896              216,804              222,600              222,600              222,600              292,600              70,000              70,000              4952     Transfers In ‐ RDA Successor Fund69,000                 ‐                           25,000                 25,000                 25,000                 25,000                 ‐                         ‐                                              Total2,665,316           2,540,100           2,638,000           2,638,000           2,636,500           2,715,500           77,500              77,500                                   Grand Total17,879,437$       18,608,863$       18,389,100$       18,838,447$       17,524,184$       17,679,450$       (709,650)$        (1,158,997)$     Item 11.b. - Page 37 ExpendituresGeneral FundItem 11.b. - Page 38CITY OF ~U~LIFOR~i,1 IK~~~4f J Salaries and Benefits64%Services and Supplies35%FY 2020‐21 GENERAL FUND EXPENDITURESSalaries and BenefitsServices and SuppliesDebt ServiceCapital OutlayTransfers OutItem 11.b. - Page 39■ ■ ■ ■ ■ FUND:            010  GENERAL FUND2018‐192020‐212017‐18 ORIGINAL 2018‐19 ORIGINAL ADJUSTED PRELIMINARYACCOUNT             LINE ITEMACTUAL BUDGET ACTUAL BUDGET BUDGET BUDGET$%SALARIES/FRINGE BENEFITS5101      Salaries‐Full Time4,496,088$        5,634,300$        4,577,607$        5,769,900$        5,769,900$        5,800,700$        30,800$               0.5%5102      Salaries‐Part Time165,510              683,800              157,049              691,000              715,000              74,700                (640,300)               (89.6%)5103      Salaries‐Temporary Part Time508,135              2,100                  463,444              2,100                  2,100                  581,200              579,100               27576.2%5105      Salaries‐Overtime220,025              186,200              221,658              186,200              186,200              167,200              (19,000)                 (10.2%)5107      Standby/Call Back Pay4,751                  4,000                  5,059                  4,000                  4,000                  5,000                  1,000                    25.0%5108      Holiday Pay273,408              107,300              290,277              109,400              109,400              110,200              800                       0.7%5109      Sick Leave Pay136,899              ‐                           92,393                ‐                           ‐                           ‐                           ‐                            ‐5110      Annual Leave Buy Back144,135              44,300                53,699                44,300                44,300                44,300                ‐                            ‐5111      Vacation Buy Back41,471                14,600                36,226                14,600                14,600                14,600                ‐                            ‐5112      Sick Leave Buy Back42,203                11,100                21,426                11,100                11,100                11,100                 ‐                             ‐5113      Vacation Leave Pay170,204              ‐                           146,196              ‐                           ‐                           ‐                           ‐                            ‐5114      Compensation Pay112,183              ‐                           75,353                ‐                           ‐                           ‐                           ‐                            ‐5115      Annual Leave161,642              ‐                           240,511              ‐                           ‐                           ‐                           ‐                            ‐5116      Field Training Premium2,378                  2,500                  4,908                  2,500                  2,500                  5,000                  2,500                    100.0%5121      PERS Retirement2,090,512          5,464,700          5,406,477          4,176,500          4,176,500          2,190,500          (1,986,000)           (47.6%)5122      Social Security454,946              442,900              441,070              451,600              451,600              456,600              5,000                    1.1%5123      PARS‐Retirement10,452                10,900                9,645                  10,900                10,900                10,400                (500)                        (4.6%)5126      State Disability (SDI)12,013                12,800                11,741                13,100                13,100                13,700                600                       4.6%5127      Deferred Compensation16,651                17,500                17,783                17,500                17,500                16,500                (1,000)                   (5.7%)5131      Health Insurance879,583              1,000,000          926,777              1,059,300          1,073,800          1,062,800          (11,000)                 (1.0%)5132      Dental Insurance71,558                74,200                67,941                74,200                74,200                65,800                (8,400)                   (11.3%)5133      Vision Insurance16,788                18,100                16,459                18,100                18,100                18,000                (100)                        (0.6%)5134      Life Insurance7,904                  9,500                  7,976                  9,500                  9,500                  8,800                  (700)                        (7.4%)5135      Long Term Disability Insurance14,413                19,800                15,723                20,000                20,000                20,000                ‐                            ‐5136      Retirees Health Insurance128,908              235,000              144,319              235,000              235,000              235,000              ‐                            ‐5141      Workers Compensation332,900              393,600              388,357              412,700              518,200              513,900              (4,300)                   (0.8%)5142      Unemployment Insurance345                      2,900                  8,882                  2,900                  2,900                  1,000                  (1,900)                   (65.5%)5143      Uniform Allowance11,999                11,200                11,472                11,200                11,200                11,500                300                       2.7%5144      Car Allowance14,852                15,300                15,382                15,300                15,300                15,300                ‐                            ‐5146      Expense Allowance‐                           ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐5147      Employee Assistance Program2,508                  3,400                  2,508                  3,400                  3,400                  3,235                  (165)                        (4.8%)5148      Boot Allowance1,372                  2,600                  1,838                  2,600                  2,600                  2,200                  (400)                        (15.4%)5149      Motor Pay1,909                  2,000                  580                      2,000                  2,000                  2,000                  ‐                            ‐5150      Bilingual Pay1,204                  1,200                  2,519                  1,200                  1,200                  3,600                  2,400                    200.0%5151      Cell Phone Allowance11,619                16,500                13,755                16,500                16,500                16,900                400                       2.4%5199      Salary Reimbursement(76,428)               ‐                           (32,364)               ‐                           ‐                           ‐                           ‐                            ‐‐            Total10,485,040$      14,444,300$      13,864,647$      13,388,600$      13,532,600$      11,481,735$      (2,050,865)$         (15.2%)2019‐20Increase/(Decrease)PRELIM vs ADJUSTGENERAL FUND EXPENDITURE BY OBJECTItem 11.b. - Page 40 FUND:            010  GENERAL FUND2018‐192020‐212017‐18 ORIGINAL 2018‐19 ORIGINAL ADJUSTED PRELIMINARYACCOUNT             LINE ITEMACTUAL BUDGET ACTUAL BUDGET BUDGET BUDGET$%2019‐20Increase/(Decrease)PRELIM vs ADJUSTGENERAL FUND EXPENDITURE BY OBJECTSERVICES & SUPPLIES5201      Supplies ‐ Office 31,324$              40,100$              34,255$              40,200$              40,200$              38,800$              (1,400)$                 (3.5%)5208      Postage/Mailing20,115                23,500                13,645                23,500                23,500                20,400                (3,100)                   (13.2%)5250      Supplies‐Volunteer Program542                      1,600                  875                      1,600                  1,600                  1,600                  ‐                            ‐5251      Supplies‐Classes3,794                  9,000                  4,544                  9,000                  9,000                  9,000                  ‐                            ‐5252      Supplies‐Recreation Events11,956                11,600                12,134                11,600                11,600                11,600                ‐                            ‐5253      Play/Learn Sessions2,630                  2,600                  2,933                  2,600                  2,600                  2,600                   ‐                             ‐5254      Play/Learn‐Summer528                      700                      279                      700                      700                      700                      ‐                            ‐5255      Special Dept. Supplies56,906                67,950                67,596                64,950                67,501                73,150                5,649                    8.4%5257      Supplies‐Leagues21,363                27,600                19,886                27,600                27,600                19,320                (8,280)                   (30.0%)5259      Children In Motion Supplies‐Snacks7,118                  6,000                  6,051                  6,000                  6,000                  6,000                  ‐                            ‐5272      Protective/Safety Clothing32,241                31,000                25,244                31,000                31,000                43,500                12,500                 40.3%5273      Small Tools4,698                  4,900                  4,936                  4,900                  4,900                  4,800                  (100)                        (2.0%)5274      Chemicals2,396                  3,300                  2,983                  3,300                  3,300                  3,300                  ‐                            ‐5301      Advertising10,668                12,100                8,845                  12,100                12,100                12,100                ‐                            ‐5303      Contractual Services3,556,815          3,623,950          3,749,491          3,586,250          3,945,216          3,585,951          (359,265)               (9.1%)5304      Professional Services238,144              260,000              219,501              260,000              260,000              260,000              ‐                            ‐5306      Printing Services1,468                  900                      1,354                  900                      900                      900                      ‐                            ‐5307      Disposal Fees500                      500                      ‐                           500                      500                      500                      ‐                            ‐5308      Street Trees2,100                  2,100                  2,100                  2,100                  2,100                  2,100                  ‐                            ‐5315      Pre‐Employment Physicals23,468                8,700                  12,229                8,700                  8,700                  6,200                  (2,500)                   (28.7%)5316      Job Recruitment Expense3,452                  5,300                  1,838                  5,300                  5,300                  5,200                  (100)                        (1.9%)5319      Services‐Miscellaneous25,113                4,800                  2,483                  4,800                  4,800                  4,800                  ‐                            ‐5321      Animal Control Services88,202                85,000                101,167              85,000                85,000                59,593                (25,407)                 (29.9%)5322      Canine Program4,610                  12,600                1,211                  12,600                11,389                12,600                1,211                    10.6%5324      Forensic Mandate Services6,397                  15,500                8,772                  15,500                15,500                15,500                ‐                            ‐5327      Services‐Litigation Non‐Insurance11,299                20,000                25,156                20,000                20,000                20,000                ‐                            ‐5328      Task Force Services24,600                24,600                4,600                  24,600                24,600                24,600                ‐                            ‐5329      Live Scan Fingerprinting Expense2,458                  8,000                  1,333                  8,000                  8,000                  8,000                  ‐                            ‐5330      Cable Casting Expense30,230                35,000                28,682                35,000                35,000                35,000                ‐                            ‐5351      Services‐Classes91,583                85,000                117,994              85,000                85,000                51,000                (34,000)                 (40.0%)5352      Services‐Leagues10,529                10,000                11,071                10,000                10,000                10,000                ‐                            ‐5353      Services‐Events5,984                  4,700                  6,644                  4,700                  4,700                  4,700                  ‐                            ‐5354      Building Supervision72                        100                      ‐                           100                      100                      100                      ‐                            ‐5395      Community Services Grants19,000                20,000                18,000                20,000                22,000                20,000                (2,000)                   (9.1%)5401      Utilities278,810              302,600              260,956              307,900              307,900              285,800              (22,100)                 (7.2%)5402      Power248,778              240,000              236,969              240,000              240,000              240,000              ‐                            ‐5403      Telephone35,311                39,600                31,963                40,800                40,800                42,900                2,100                    5.1%Item 11.b. - Page 41 FUND:            010  GENERAL FUND2018‐192020‐212017‐18 ORIGINAL 2018‐19 ORIGINAL ADJUSTED PRELIMINARYACCOUNT             LINE ITEMACTUAL BUDGET ACTUAL BUDGET BUDGET BUDGET$%2019‐20Increase/(Decrease)PRELIM vs ADJUSTGENERAL FUND EXPENDITURE BY OBJECTSERVICES & SUPPLIES (cont)5501      Travel/Conference/Training71,724$              93,000$              58,294$              93,000$              93,000$              95,000$              2,000$                 2.2%5502      Tuition Reimbursement6,574                  5,300                  5,620                  5,300                  5,300                  5,300                  ‐                            ‐5503      Memberships & Subscriptions51,049                38,000                41,158                40,800                46,800                46,323                (477)                        (1.0%)5504      Public Relations21,558                23,600                22,270                23,600                23,600                23,600                ‐                            ‐5506      Elections204                      18,000                24,723                300                      31,511                28,000                (3,511)                   (11.1%)5508      Miscellaneous Expense10,849                10,000                4,090                  10,000                10,000                10,000                ‐                            ‐5551      Property Taxes69                        600                      70                        600                      600                      70                        (530)                        (88.3%)5552      Rent‐Equipment170                      1,500                  625                      1,500                  1,500                  1,500                  ‐                            ‐5553      Rent‐Buildings & Land3,348                  3,700                  3,551                  3,800                  3,800                  4,000                  200                       5.3%5555      Bank Charges21,083                29,000                30,937                29,000                29,000                29,000                ‐                            ‐5556      Penalties & Interest‐                           ‐                           687                      ‐                           ‐                           ‐                           ‐                            ‐5576      Liability Insurance‐JPA Share537,218              591,700              591,678              621,300              651,300              650,560              (740)                        (0.1%)5578      Liability Insurance‐Underground Tanks739                      800                      780                      800                      800                      2,000                  1,200                    150.0%5579      Property Insurance33,149                34,000                46,523                35,000                45,000                60,000                15,000                 33.3%5580      Surety Bonds1,238                  1,600                  1,238                  1,600                  1,600                  1,600                  ‐                            ‐5601      Maintenance‐Vehicles47,658                45,500                37,904                45,500                45,500                69,600                24,100                 53.0%5602      Maintenance‐Office Equipment16,287                23,800                16,467                23,800                23,800                23,750                (50)                          (0.2%)5603      Maintenance‐Machinery & Equipment11,479                12,300                14,588                12,300                14,800                14,300                (500)                        (3.4%)5604      Maintenance‐Buildings36,110                35,900                35,433                35,900                35,900                35,900                ‐                            ‐5605      Maintenance‐Grounds62,911                63,500                63,948                63,500                63,500                65,500                2,000                    3.1%5606      Maintenance‐Radio Communications16,294                22,500                12,165                22,500                35,100                22,500                (12,600)                 (35.9%)5607      Maintenance‐Automated Services46,469                117,100              42,082                32,100                32,100                33,100                1,000                    3.1%5608      Gas & Oil76,059                80,000                71,396                80,000                80,000                80,200                200                       0.3%            Total5,987,440$        6,302,300$        6,173,948$        6,199,000$        6,653,617$        6,244,117$        (409,500)$            (6.2%)DEBT SERVICE5801      Debt ‐ Principal Payment229,603$           8,939$                131,189$           8,939$                8,939$                9,400$                461$                     5.2%5802      Debt ‐ Interest Payment3,255                  2,661                  9,585                  2,661                  2,661                  2,200                  (461)                        (17.3%)5803      Lease Purchase Payments37,473                154,400              48,331                154,400              178,500              42,900                (135,600)               (76.0%)            Total270,331$           166,000$           189,104$           166,000$           190,100$           54,500$              (135,600)$            (71.3%)Item 11.b. - Page 42 FUND:            010  GENERAL FUND2018‐192020‐212017‐18 ORIGINAL 2018‐19 ORIGINAL ADJUSTED PRELIMINARYACCOUNT             LINE ITEMACTUAL BUDGET ACTUAL BUDGET BUDGET BUDGET$%2019‐20Increase/(Decrease)PRELIM vs ADJUSTGENERAL FUND EXPENDITURE BY OBJECTTRANSFERS5904      Transfers out ‐ CIP Fund155,922$           ‐$                         22,305$              ‐$                         ‐$                         ‐$                         ‐$                          ‐5902      Transfer out ‐ Streets Fund‐                           121,400              121,404              155,300              155,300              155,300              ‐                            ‐5906      Transfers out ‐ USDA City Hall loan40,000                40,000                40,000                40,000                40,000                40,000                ‐                            ‐5907      Transfers out ‐ OPEB Fund106,092              ‐                           90,614                ‐                           ‐                           ‐                           ‐                            ‐5909      Transfers out ‐ TBID Fund5,004                  5,000                  5,004                  5,000                  5,000                  5,000                  ‐                            ‐5973      Stormwater Resource Planning Grant124,289              ‐                           55,599                ‐                           ‐                           ‐                           ‐                            ‐                     Total431,306$           166,400$           334,926$           200,300$           200,300$           200,300$           ‐$                          ‐OPERATING EQUIPMENT6001      Office Equipment & Furniture3,426$                5,700$                3,867$                5,700$                5,700$                5,700$                ‐$                          ‐6101      Data Processing Equipment12,485                51,900                44,760                71,500                71,500                11,000                (60,500)                 (84.6%)6103      Computer Licensing/Software16,812                16,400                13,370                25,400                27,800                35,200                7,400                    26.6%6201      Machinery & Equipment118,463              22,000                29,796                22,000                40,880                34,250                (6,630)                   (16.2%)6301      Vehicles167,838              ‐                           19,846                ‐                           ‐                           ‐                           ‐                            ‐6401      Structures & Improvements10,612                ‐                           9,371                  ‐                           ‐                           ‐                           ‐                            ‐            Total329,637$           96,000$              121,010$           124,600$           145,880$           86,150$              (59,730)$               (40.9%)Expenditure Reduction‐                           (443,700)            (439,700)            (439,700)            ‐                           439,700                (100.0%)            Grand Total17,503,754$      20,731,300$      20,683,635$      19,638,800$      20,282,797$      18,066,802$      (2,215,995)$         (10.9%)Item 11.b. - Page 43 GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENTFUND:            010  GENERAL FUND2018‐192020‐212017‐18 ORIGINAL 2018‐19 ORIGINAL ADJUSTED PRELIMINARYDEPARTMENTACTUAL BUDGET ACTUAL BUDGET BUDGETBUDGET$%City Administration4001     City Council81,237$             97,800$             110,727$           99,200$             115,700$           125,200$               9,500$             8.2%4099     Retirees234,953             235,000             236,294             235,000             235,000             235,000                 ‐                       ‐4101     City Manager318,547             399,300             320,035             395,900             420,900             461,500                 40,600             9.6%4003    City Attorney273,018             283,200             247,086             283,200             283,200             283,200                 ‐                       ‐            Total City Administration907,755             1,015,300          914,142             1,013,300          1,054,800          1,104,900              50,100             4.7%Legislative and Information Services4002     City Clerk406,924             420,800             407,257             418,800             450,011             478,575                 28,564             6.3%4140     Information Technology581,399             634,200             579,804             634,000             661,158             648,139                 (13,019)            (2.0%)4102     Printing/Duplicating21,004               34,600               17,658               34,600               34,600               34,600                   ‐                       ‐            Total Legislative & Information Services 1,009,327          1,089,600          1,004,719          1,087,400          1,145,769          1,161,314              15,545             1.4%Administrative Services4120     Administrative Services805,586             841,300             964,868             901,500             1,007,000          930,597                 (76,403)            (7.6%)4145     Non‐Departmental1,258,861          1,512,739          1,200,638          1,589,539          1,635,539          1,331,367              (304,172)          (18.6%)4145     FCFA (Fire Service)2,054,304          2,059,861          2,523,661          2,052,061          2,052,061          2,052,061              ‐                       ‐CalPERS UAL payment‐                          3,000,000          3,000,000          2,000,000          2,000,000          ‐                              (2,000,000)       (100.0%)            Total Administrative Services4,118,750          7,413,900          7,689,168          6,543,100          6,694,600          4,314,025              (2,380,575)       (35.6%)Community Development4130     Planning874,754             661,400             525,227             685,500             896,141             695,900                 (200,241)          (22.3%)4301     Engineering752,060             704,100             877,769             729,000             737,567             760,600                 23,033             3.1%4212     Building & Life Safety447,270             389,600             433,153             406,400             496,400             537,050                 40,650             8.2%            Total Community Development2,074,084          1,755,100          1,836,149          1,820,900          2,130,108          1,993,550              (136,558)          (6.4%)Police Department4201     Police1,336,918          1,261,000          1,188,803          1,238,100          1,256,980          1,097,543              (159,437)          (12.7%)4203     Patrol Services3,780,283          3,838,700          4,204,221          3,680,300          3,679,089          3,696,300              17,211             0.5%4204     Police Support Services1,291,948          1,727,800          910,715             1,536,700          1,549,300          1,517,800              (31,500)            (2.0%)4216     Neighborhood Services‐                          ‐                          ‐                          ‐                          ‐                          ‐                              ‐                       ‐4217     Emergency Operations Center‐                          600                     ‐                          600                     600                     ‐                              (600)                   (100.0%)            Total Police Department6,409,149          6,828,100          6,303,739          6,455,700          6,485,969          6,311,643              (174,326)           (2.7%)2019‐20Increase/(Decrease)PRELIMINARY vs ADJUSTItem 11.b. - Page 44 GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENTFUND:            010  GENERAL FUND2018‐192020‐212017‐18 ORIGINAL 2018‐19 ORIGINAL ADJUSTED PRELIMINARYDEPARTMENTACTUAL BUDGET ACTUAL BUDGET BUDGETBUDGET$%2019‐20Increase/(Decrease)PRELIMINARY vs ADJUSTRecreation Services4421     Recreation Administration312,005             476,500             392,203             493,400             512,100             441,000                 (71,100)            (13.9%)4423     Pre‐School Program95,721               101,900             86,079               105,500             105,500             110,800                 5,300               5.0%4424     Recreation‐Special Programs145,751             149,500             173,148             149,500             149,500             107,220                 (42,280)            (28.3%)4425     Children In Motion437,131             346,700             350,322             356,100             361,400             368,000                 6,600               1.8%4426     Five Cities Youth Basketball‐                          ‐                          ‐                          ‐                          ‐                          ‐                              ‐                       ‐            Total Recreation Services990,609             1,074,600          1,001,752          1,104,500          1,128,500          1,027,020              (101,480)          (9.0%)Public Works4307     Public Works Administration803,698             911,400             890,833             934,800             936,300             972,300                 36,000             3.8%4420     Park Maintenance598,300             462,000             436,867             474,000             499,100             539,050                 39,950             8.0%4430     Soto Sports Complex Maintenance207,450             234,100             233,325             244,000             246,551             263,700                 17,149             7.0%4305     Automotive Shop144,140             159,000             159,991             167,200             167,200             186,200                 19,000             11.4%4213     Government Buildings240,492             231,900             212,951             233,600             233,600             193,100                 (40,500)            (17.3%)            Total Public Works1,994,080          1,998,400          1,933,966          2,053,600          2,082,751          2,154,350              71,599             3.4%Expenditure Savings‐                          (443,700)            ‐                          (439,700)            (439,700)            ‐                              439,700            (100.0%)            Grand Total17,503,754$      20,731,300$      20,683,635$      19,638,800$      20,282,797$      18,066,802$         (2,215,995)$     (10.9%)Item 11.b. - Page 45 CITY OF ARROYO GRANDECITY ADMINISTRATION 2019‐20 2019‐20 2020‐212017‐18 2018‐19 ORIGINAL ADJUSTED PRELIMINARYACTUAL ACTUAL BUDGET BUDGET BUDGET$%$%Expenditures by ProgramCity Council81,237$         110,727$      99,200$         115,700$       125,200$      26,000$             26%9,500$             8%Retirees Health234,953         236,294         235,000         235,000         235,000         ‐                            0%‐                         0%City Manager318,547         320,035         395,900         420,900         461,500         65,600                17% 40,600             10%City Attorney273,018         247,086         283,200         283,200         283,200         ‐                            0%‐                         0%Total907,755$      914,142$      1,013,300$   1,054,800$   1,104,900$   91,600$             50,100$           Expenditures by CategorySalary and Benefits494,368$      534,579$      675,100$       689,600$       741,700$      66,600$             10% 52,100$           8%Services and Supplies305,837         287,949         336,200         363,200         361,200         25,000                7% (2,000)               (1%)Operating Equipment1,458              1,000              2,000              2,000              2,000              ‐                            0%‐                         0%Debt Service‐                        ‐                        ‐                         ‐                         ‐                        ‐                             ‐                         Capital Items and Transfers106,092         90,614            ‐                         ‐                         ‐                        ‐                             ‐                         Total 907,755$      914,142$      1,013,300$   1,054,800$   1,104,900$   91,600$             50,100$           Funding SourcesGeneral Fund907,755         914,142         1,013,300      1,054,800      1,104,900     91,600$             9% 50,100$           5%Funding Source Total907,755$      914,142$      1,013,300$   1,054,800$   1,104,900$   91,600$             50,100$           2019‐20 2019‐20 2020‐212017‐18 2018‐19 ORIGINAL ADJUSTED PRELIMINARYACTUAL ACTUAL BUDGET BUDGET BUDGETPersonnel ComplementElected Officials:Mayor and City Council5.0                   5.0                   5.0                   5.0                   5.0                   Full‐time:City Manager1.0                   1.0                   1.0                   1.0                   1.0                   Contract:City Attorney1.0                   1.0                   1.0                   1.0                   1.0                   Total 7.0                   7.0                   7.0                   7.0                   7.0                   ORIG VS PRELIMADJ VS PRELIMThe City Administration Department encompasses the City Council, City Manager, City Attorney, Retiree Health functions.  The Department provides administrative oversight for the Citywide organization.Incr/(Dec)Incr/(Dec)Item 11.b. - Page 46-- CITY OF ARROYO GRANDELEGISLATIVE AND INFORMATION TECHNOLOGY2019‐20 2019‐20 2020‐212017‐18 2018‐19 ORIGINAL ADJUSTED PRELIMINARYACTUAL ACTUAL BUDGET BUDGET BUDGET$%$%Expenditures by ProgramCity Clerk406,924$      407,257$      418,800$       450,011$       478,575$      59,775$             14% 28,564$        6%Information Technology581,399         579,804         634,000         661,158         648,139         14,139                2% (13,019)          (2%)Printing/Duplicating21,004           17,658           34,600            34,600            34,600           ‐                            0%‐                      0%Total1,009,327$   1,004,719$   1,087,400$   1,145,769$   1,161,314$   73,914$             15,545$        Expenditures by CategorySalary and Benefits628,239$      635,471$      674,000$       674,000$       738,900$      64,900$             10% 64,900$        10%Services and Supplies258,430         311,119         316,500         372,469         376,214         59,714                19% 3,745             1%Operating Eqipment94,399           58,130           96,900            99,300            46,200           (50,700)                (52%) (53,100)           (53%)Debt Service28,260            ‐                        ‐                         ‐                         ‐                        ‐                             ‐                      Capital ItemsTotal1,009,327$   1,004,719$   1,087,400$   1,145,769$   1,161,314$   73,914$             15,545$        Funding SourcesGeneral Fund1,009,327$   1,004,719$   1,087,400$   1,145,769$   1,161,314$   73,914$             7% 15,545$        1%Personnel ComplementFull‐time:Director1.0                   1.0                   1.0                   1.0                   1.0                   Information Tech Manager1.0                   1.0                   1.0                   1.0                   1.0                   Information Tech Specialist1.0                   1.0                   1.0                   1.0                   1.0                   Exec Asst/Deputy City Clerk1.0                   1.0                   1.0                   1.0                   1.0                   Part time (FTE)Sr. Office Assistant0.8                   0.8                   0.8                   0.8                   0.8                             Total4.8                   4.8                   4.8                   4.8                   4.8                   The Legislative & Information Services Department includes the City Clerk, Information Technology and Printing/Duplicating divisions.  The Department is dedicated to ensuring access to information and the legislative process, compliance with applicable State and local laws and regulations relating to municipal elections, open meetings, financial reporting and access to public records. In addition, the Department is responsible for ensuring that the City's information systems are effectively managed and used to improve organizational productivity, customer  service, and public access to City information. The Department also manages the City's service and equipment contracts for printing and postage, and the procurement of paper and office supplies.Incr/(Dec)Incr/(Dec)ORIG VS PRELIMADJ VS PRELIMItem 11.b. - Page 47 CITY OF ARROYO GRANDEADMINISTRATIVE SERVICES2019‐20 2019‐20 2020‐212017‐18 2018‐19 ORIGINAL ADJUSTED PRELIMINARYACTUAL ACTUAL BUDGET BUDGET BUDGET$%$%Expenditures by ProgramAdministrative Services805,586$            964,868$            901,500$            1,007,000$        930,597$            29,097$              3%(76,403)$              (8%)Non‐Departmental1,258,861           1,200,638           1,589,539           1,635,539           1,331,367           (258,172)              (16%) (304,172)              (19%)Total2,064,446$        2,165,507$        2,491,039$        2,642,539$        2,261,964$        (229,075)$           (229,075)$           Expenditures by CategorySalary and Benefits686,381$            886,818$            831,100$            936,600$           857,935$            26,835$              3%(78,665)$              (8%)Services and Supplies1,165,540           1,078,376           1,448,039           1,494,039           1,192,129           (255,910)              (18%) (301,910)              (20%)Operating Eqipment‐                          ‐                          ‐                          ‐                          ‐                          ‐                          ‐                          Debt Service11,600                11,600                11,600                11,600                11,600                ‐                          ‐‐                          ‐Capital Items and Transfers200,926              188,713              200,300              200,300              200,300              ‐                          ‐‐                          ‐Total2,064,446$        2,165,507$        2,491,039$        2,642,539$        2,261,964$        (229,075)$           (380,575)$           Funding SourcesGeneral Fund2,064,446$        2,165,507$        2,491,039$        2,642,539$        2,261,964$        (229,075)$            (9%) (229,075)$            (9%)Personnel ComplementFull‐time:Director1.0                      1.0                      1.0                      1.0                      1.0                      Human Resources Manager1.0                      1.0                      1.0                      1.0                      1.0                      Accounting  Manager‐                      ‐                      ‐                      ‐                      1.0                      Accounting  Supervisor1.0                      1.0                      1.0                      1.0                      ‐                      Senior Accounting Clerk3.0                      3.0                      3.0                      3.0                      3.0                      Accounting Clerk‐                      ‐                      ‐                      ‐                      ‐                                Total6.0                      6.0                      6.0                      6.0                      6.0                      The Administrative Services Department manages the City's financial and personnel systems by providing accurate and timely actions and information to City Council, operating departments, and the public.  Policies, record keeping and reporting are carried out in compliance with generally accepted accounting principals and all applicable laws and regulations.  Areas of responsibility include human resources, utility billing, cash receipting, accounts payable, budgeting, business licensing and non‐departmental charges that are not directly related to a specific department.Incr/(Dec)Incr/(Dec)ORIG VS PRELIMADJ VS PRELIMItem 11.b. - Page 48 CITY OF ARROYO GRANDECOMMUNITY DEVELOPMENT2019‐20 2019‐20 2020‐212017‐18 2018‐19 ORIGINAL ADJUSTED PRELIMINARYACTUAL ACTUAL BUDGET BUDGET BUDGET$%$%Expenditures by ProgramPlanning874,754$          525,227$       685,500$       896,141$       695,900$       10,400$         2% (200,241)$        (22%)Engineering752,060            877,769         729,000         737,567         760,600         31,600            4% 23,033            3%Building & Life Safety447,270            433,153         406,400         496,400         537,050         130,650         32% 40,650            8%Total2,074,084$       1,836,149$    1,820,900$    2,130,108$    1,993,550$    172,650$       (136,558)$       Expenditures by CategorySalary and Benefits1,419,692$       1,451,228$    1,499,600$    1,499,600$    1,439,900$    (59,700)$         (4%) (59,700)$          (4%)Services and Supplies530,103            329,322         321,300         630,508         553,650         232,350         72% (76,858)            (12%)Operating Eqipment‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       Debt Service‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       Capital Items and Transfers 124,289            55,599            ‐                       ‐                       ‐                       ‐                       ‐                       Total2,074,084$       1,836,149$    1,820,900$    2,130,108$    1,993,550$    172,650$       (136,558)$       Funding SourcesGeneral Fund2,074,084         1,836,149      1,820,900      2,130,108      1,993,550      172,650         (136,558)         Funding Source Total 2,074,084$       1,836,149$    1,820,900$    2,130,108$    1,993,550$    172,650$       9% (136,558)$        (6%)Personnel ComplementFull‐time:Director1.0                     1.0                  1.0                  1.0                  1.0                  Planning Manager1.0                     1.0                  1.0                  1.0                  ‐                  Associate Planner1.0                     ‐                  ‐                  ‐                  1.0                  Assistant Planner‐                     1.0                  1.0                  1.0                  1.0                  Administrative Secretary1.0                     ‐                  ‐                  ‐                  ‐                  City Engineer1.0                     1.0                  1.0                  1.0                  1.0                  Assistant City Engineer‐                     ‐                  ‐                  ‐                  ‐                  Associate Engineer1.0                     1.0                  1.0                  1.0                  1.0                  Permit Technician‐                     1.0                  1.0                  1.0                  1.0                  GIS Tech1.0                     ‐                  ‐                  ‐                  ‐                  GIS Analyst‐                     1.0                  1.0                  1.0                  1.0                  Engineering Inspector1.0*1.0                  1.0                  1.0                  1.0                  Building Official1.0                     1.0                  1.0                  1.0                  1.0                  Building Permit Technician1.0                     1.0                  1.0                  1.0                  1.0                  Part time (FTE):Senior Office Assistant0.8                     ‐                  ‐                  ‐                  ‐                  Planning Technician0.8                     ‐                  ‐                  ‐                  ‐                  Comm. Development Intern1.1                     0.5                  0.5                  0.5                  0.5                  Total11.7                   10.5                10.5                10.5                10.5                The Community Development Department includes Planning, Engineering, Building & Life Safety and Water Conservation programs.  The Department is responsible for maintaining the City's unique environment and character, while balancing economic opportunities through effective land use planning and development review processes. Incr/(Dec)Incr/(Dec)ORIG VS PRELIMADJ VS PRELIMItem 11.b. - Page 49 CITY OF ARROYO GRANDEPOLICE DEPARTMENT 2019‐202019‐202020‐212017‐182018‐19ORIGINALADJUSTEDPRELIMINARYACTUAL ACTUAL BUDGETBUDGETBUDGET$% $%Expenditures by ProgramPolice1,336,918$        1,188,803$        1,238,100$        1,256,980$        1,097,543$        (140,557)$         (11%) (159,437)$         (13%)Patrol Services3,780,283          4,204,221          3,680,300          3,679,089          3,696,300          16,000             0% 17,211             0%Police Support Services1,291,948          910,715             1,536,700          1,549,300          1,517,800          (18,900)              (1%) (31,500)              (2%)Emergency Operations Center‐                          ‐                         600                    600                     ‐                         (600)                   (100%) (600)                   (100%)Total 6,409,149$        6,303,739$        6,455,700$        6,485,969$        6,311,643$        (144,057)$        (174,326)$        Expenditures by CategorySalary and Benefits5,291,949$        8,300,332$        7,381,800$        7,381,800$        5,352,400$        (2,029,400)$      (27%) (2,029,400)$      (27%)Services and Supplies870,921             838,209             915,500             926,889             934,743             19,243             2%7,854               1%Debt Service208,017             132,985             133,900             133,900              ‐                         (133,900)            (100%) (133,900)            (100%)Operating Eqipment38,262               32,213               24,500               43,380               24,500               ‐                       0% (18,880)             (44%)Capital Items and Transfers‐                       ‐                       Total6,409,149$        9,303,739$        8,455,700$        8,485,969$        6,311,643$        (2,144,057)$     (2,174,326)$     Funding SourcesGeneral Fund6,409,149          6,303,739          6,455,100          6,485,369          6,311,643          (143,457)           (2%) (173,726)           (3%)Funding Source Total6,409,149$        6,303,739$        6,455,100$        6,485,369$        6,311,643$        (143,457)$       (173,726)$        Personnel ComplementFull‐time:Chief of Police1.0                     1.0                     1.0                     1.0                     1.0                     Commander2.0                     2.0                     2.0                     2.0                     2.0                     Sergean5.0                     5.0                     5.0                     5.0                     5.0                     Senior Police Officer6.0                     6.0                     6.0                     6.0                     6.0                     Police Officer12.0                   12.0                   12.0                   12.0                   12.0                   Executive Secretar1.0                     1.0                     1.0                     1.0                     1.0                     Records Clerk2.0                     2.0                     2.0                     2.0                     2.0                     Property Evidence Tech1.0                      ‐                      ‐                      ‐                      ‐                     Total 30.0                   29.0                   29.0                   29.0                   29.0                   Part time (FTE):Neighborhood Services Tech1.4                     1.4                     1.4                     1.4                     1.4                     Reserve Officer‐                      ‐                      ‐                      ‐                      ‐                     Level I Reserve Officer1.1                     0.5                     0.5                     0.5                     0.5                     Training Technician0.5                     0.5                     0.5                     0.5                     0.5                     Fleet/Equipment Technician0.5                     0.5                     0.5                     0.5                     0.5                     Administrative Intern0.1                     ‐                     ‐                     ‐                     ‐                     Total3.6                     2.9                     2.9                     2.9                     2.9                     Sworn Employees26.0                   26.0                   26.0                   26.0                   26.0                   Non‐sworn Employees7.6                     5.9                     5.9                     5.9                     5.9                     The Police Department includes Patrol, Investigation, Traffic Enforcement, Neighborhood Services, Administrative and Support Services functions.  The Department's mission is to maintain the public peace, safeguard lives and property, and to provide for a quality of life whereby those persons within the City have a sense of security and freedom in their daily activities.ORIG VS PRELIMADJ VS PRELIMIncr/(Dec)Incr/(Dec)Item 11.b. - Page 50 CITY OF ARROYO GRANDERECREATION SERVICES 2019‐202019‐202020‐212017‐182018‐19ORIGINAL ADJUSTEDPRELIMINARYACTUAL ACTUAL BUDGETBUDGETBUDGET$% $%Expenditures by ProgramRecreation Administration312,005$          392,203$          493,400$          512,100$          441,000$          (52,400)$       (11%) (71,100)$       (14%)Pre‐School Program95,721              86,079              105,500            105,500            110,800            5,300           5% 5,300           5%Recreation‐Special Programs145,751            173,148            149,500            149,500            107,220            (42,280)          (28%) (42,280)          (28%)Children In Motion437,131            350,322            356,100            361,400            368,000            11,900         3% 6,600           2%Total990,609$          1,001,752$       1,104,500$       1,128,500$       1,027,020$       (25,080)$      (30,380)$      Expenditures by CategorySalary and Benefits783,167$          749,946$          894,800$          918,800$          859,600$          (35,200)$       (4%) (59,200)$       (6%)Services and Supplies206,234            251,356            208,500            208,500            166,220            (42,280)         (20%) (42,280)         (20%)Operating Eqipment1,208.29           450.12              1,200.00           1,200.00           1,200.00           ‐                   0%‐                   0%Capital Items and Transfers‐                   ‐                   Total990,609$          1,001,752$       1,104,500$       1,128,500$       1,027,020$       (77,480)$      (101,480)$   Funding SourcesGeneral Fund990,609$          1,001,752$       1,104,500$      1,128,500$       1,027,020$       (77,480)$       (7%) (101,480)$    (9%)Personnel ComplementRecreation AdministrationFull time:Recreation Director1.0                    1.0                    1.0                    1.0                    1.0                    Recreation Supervisor0.7                    0.7                    0.7                    0.7                    0.7                    Recreation Coordinator‐                    ‐                    ‐                    ‐                    ‐                    Part time (FTE):Office Assistant I0.4                    0.4                    0.4                    0.4                    0.4                    Administrative Secretary0.6                    0.6                    0.6                    0.6                    0.6                    Volunteer & Class Coordinator0.8                    0.8                    0.8                    0.8                    0.8                    Facility Attendant0.8                    0.8                    0.8                    0.8                    0.8                    Sports Facilities Attendant0.2                    0.2                    0.2                    0.2                    0.2                    Subtotal4.5                    4.5                    4.5                    4.5                    4.5                    Recreation PreschoolFull time:Recreation Supervisor0.2                    0.2                    0.2                    0.2                    0.2                    Part time (FTE):Preschool Teacher1.7                    1.7                    1.7                    1.7                    1.7                    Subtotal1.9                    1.9                    1.9                    1.9                    1.9                    Children in MotionFull time:Recreation Supervisor0.5                    0.5                    0.5                    0.5                    0.5                    Recreation Coordinator0.6                    0.6                    0.6                    0.6                    0.6                    Part time (FTE):Teacher3.5                    3.5                    3.5                    3.5                    3.5                    Assistant Teacher1.2                    1.2                    1.2                    1.2                    1.2                    Assistant I & II2.2                    2.2                    2.2                    2.2                    2.2                    Subtotal8.0                    8.0                    8.0                    8.0                    8.0                    Department Tota14.4                  14.4                  14.4                  14.4                  14.4                  The Recreation Services Department provides high quality, passive and active leisure services and programs which address the recreational needs of all ages.  In addition to classes and special events, the Department provides childcare functions, formal and informal sports opportunities, and manages City facilities available for community activities.ORIG VS PRELIMADJ VS PRELIMIncr/(Dec)Incr/(Dec)Item 11.b. - Page 51 CITY OF ARROYO GRANDEPUBLIC WORKS 2019‐202019‐202020‐212017‐182018‐19ORIGINAL ADJUSTED PRELIMINARYACTUAL ACTUAL BUDGET BUDGET BUDGET$ %$ %Expenditures by ProgramPublic Works Administration803,698$           890,833$           934,800$           936,300$           972,300$           37,500$      4% 36,000$      4%Park Maintenance598,300             436,867             474,000             499,100             539,050             65,050        14% 39,950        8%Soto Sports Complex Maint.207,450             233,325             244,000             246,551             263,700             19,700        8% 17,149        7%Automotive Shop144,140             159,991             167,200             167,200             186,200             19,000        11% 19,000        11%Government Buildings240,492             212,951             233,600             233,600             193,100             (40,500)        (17%) (40,500)        (17%)Total1,994,080$       1,933,966$       2,053,600$       2,082,751$       2,154,350$       100,750$    71,599$      Expenditures by CategorySalary and Benefits1,181,244$       1,306,273$       1,432,200$       1,432,200$       1,491,300$       59,100$      4% 59,100$      4%Services and Supplies596,071             553,956             600,900             605,951             607,900             7,000           1% 1,949           0%Operating Eqipment194,309             29,217               ‐                     ‐                     12,250               12,250        12,250        Debt Service22,455               44,520               20,500               44,600               42,900               22,400        109% (1,700)          (4%)Capital Items‐                   ‐                   Transfers‐                   ‐                   Total 1,994,080$       1,933,966$       2,053,600$       2,082,751$       2,154,350$       100,750$    71,599$      Funding SourcesGeneral Fund1,994,080         1,933,966         2,053,600         2,082,751         2,154,350         100,750      5% 71,599        3%Funding Source Total1,994,080$       1,933,966$       2,053,600$       2,082,751$       2,154,350$       100,750$    71,599$      Personnel ComplementPublic Works AdministrationFull time:Director of Public Works0.7                     0.7                     0.7                     0.7                     0.7                     Administrative Secretary1.0                     1.0                     1.0                     1.0                     1.0                     Capital Projects Manager1.0                     1.0                     1.0                     1.0                     1.0                     Part time (FTE):Associate Engineer0.3                     ‐                     ‐                     ‐                     ‐                     Subtotal 3.0                     2.7                     2.7                     2.7                     2.7                     The Public Works Department is dedicated to contributing to a safe environment for the City's residences, businesses, schools, and visitors by providing fast and courteous service. The  Department is responsible for delivering capital projects, and maintaining and improving all public facilities and infrastructure including roads, water supply, sanitary sewer, parks and open space, drainage areas, fleet and buildings, and providing proper storm water management for creeks and basins.ORIG VS PRELIMADJ VS PRELIMIncr/(Dec)Incr/(Dec)Item 11.b. - Page 52 CITY OF ARROYO GRANDEPUBLIC WORKS 2019‐202019‐202020‐212017‐182018‐19ORIGINAL ADJUSTED PRELIMINARYACTUAL ACTUAL BUDGET BUDGET BUDGET$ %$ %ORIG VS PRELIMADJ VS PRELIMIncr/(Dec)Incr/(Dec)ParksFull time:Director of Public Works0.3                     0.3                     0.3                     0.3                     0.3                     Public Works Manager0.5                     0.5                     0.5                     0.5                     0.5                     Maintenance Lead Worker1.0                     1.0                     1.0                     1.0                     1.0                     Maintenance Worker1.0                     1.0                     1.0                     1.0                     1.0                     Part time (FTE):Maintenance Worker 2.1                     1.4                     1.4                     1.4                     1.4                     Subtotal4.9                     4.2                     4.2                     4.2                     4.2                     StreetsFull time:Public Works Manager0.5                     0.5                     0.5                     0.5                     0.5                     Maintenance Lead Worker1.0                     1.0                     1.0                     1.0                     1.0                     Maintenance Worker2.0                     2.0                     2.0                     2.0                     2.0                     Part time (FTE):Maintenance Worker 0.5                     ‐                     ‐                     ‐                     ‐                     Subtotal 4.0                     3.5                     3.5                     3.5                     3.5                     Soto Sports ComplexFull time:Maintenance Worker2.0                     2.0                     2.0                     2.0                     2.0                     Subtotal2.0                     2.0                     2.0                     2.0                     2.0                     Automotive ShopFull time:Fleet Maintenance Coordinator1.0                     1.0                     1.0                     1.0                     1.0                     Subtotal 1.0                     1.0                     1.0                     1.0                     1.0                     Government BuildingsFull time:Building Maintenance Worker1.0                     1.0                     1.0                     1.0                     1.0                     Part time (FTE):Maintenance Worker0.8                     0.8                     0.8                     0.8                     0.8                     1.8                     1.8                     1.8                     1.8                     1.8                     Water FundFull time:Public Works Supervisor‐                     ‐                     ‐                     ‐                     ‐                     Utilities Manager1.0                     1.0                     1.0                     1.0                     1.0                     Public Works Lead Worker1.0                     1.0                     1.0                     1.0                     1.0                     Maintenance Worker4.0                     4.0                     4.0                     4.0                     4.0                     Part time (FTE):Summer Interns0.7                     0.7                     0.7                     0.7                     0.7                     Subtotal6.7                     6.7                     6.7                     6.7                     6.7                     Sewer FundFull time:Maintenance Worker 2.0                     2.0                     2.0                     2.0                     2.0                     Part time (FTE):Summer Interns0.7                     0.7                     0.7                     0.7                     0.7                     Subtotal2.7                     2.7                     2.7                     2.7                     2.7                     Department Total26.1                   24.6                   24.6                   24.6                   24.6                   Item 11.b. - Page 53 Special  Revenue Funds  Item 11.b. - Page 54 CITY OF FUND SUMMARIES SPECIAL REVENUE FUNDS 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 183,912$ 238,804$ 238,804$ 325,101$ 86,297 36% Revenues: Revenues 54,892 21,000 21,000 51,000 Transfers In - - - - Total Revenues 54,892 21,000 21,000 51,000 30,000 143% Expenditures: Salaries and Benefits - - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out - - - 23,000 Total Expenditures - - - 23,000 23,000 - Change in Fund Balance 54,892 21,000 21,000 28,000 7,000 33% Ending Fund Balance 238,804$ 259,804$ 259,804$ 353,101$ 93,297 36% FUND: 210 FIRE PROTECTION IMPACT FEES 2019-20 Increase/(Decrease) This fund accounts for impact fees collected from developers for the expansion of the existing fire station in order to serve future development. 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 47,219$ 110,218$ 110,218$ 126,960$ 16,742 15% Revenues: Revenues 62,999 36,200 36,200 40,200 Transfers In - - - - Total Revenues 62,999 36,200 36,200 40,200 4,000 11% Expenditures: Salaries and Benefits - - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out - - - - Total Expenditures - - - - - - Change in Fund Balance 62,999 36,200 36,200 40,200 4,000 11% Ending Fund Balance 110,218$ 146,418$ 146,418$ 167,160$ 20,742 14% This fund accounts for fees collected from Charter Communications that are restricted for support of public, education, and government access programming and equipment. FUND: 211 PUBLIC ACCESS TELEVISION Increase/(Decrease) 2019-20 Item 11.b. - Page 55 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 44,089$ 49,756$ 49,756$ 61,175$ 11,419 23% Revenues: Revenues 5,667 5,300 5,300 5,300 Transfers In - - - - Total Revenues 5,667 5,300 5,300 5,300 - - Expenditures: Salaries and Benefits - - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out - 10,000 10,000 - Total Expenditures - 10,000 10,000 - (10,000) (100%) Change in Fund Balance 5,667 (4,700) (4,700) 5,300 10,000 (213%) Ending Fund Balance 49,756$ 45,056$ 45,056$ 66,475$ 21,419 48% FUND: 212 POLICE PROTECTION IMPACT FEES Increase/(Decrease) 2019-20 This fund accounts for impact fees collected from developers for the expansion of the existing police facility in order to serve future development. 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 1,015,830$ 1,177,204$ 1,177,204$ 1,312,468$ 135,264 11% Revenues: Revenues 161,374 91,000 91,000 91,000 Transfers In - - - - Total Revenues 161,374 91,000 91,000 91,000 - - Expenditures: Salaries and Benefits - - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out - 10,000 - - Total Expenditures - 10,000 - - - - Change in Fund Balance 161,374 81,000 91,000 91,000 - - Ending Fund Balance 1,177,204$ 1,258,204$ 1,268,204$ 1,403,468$ 135,264 11% FUND: 213 PARK DEVELOPMENT 2019-20 Increase/(Decrease) This fund accounts for the receipts of park-in-lieu fees (Quimby) and grant revenues that are used for construction, park acquisition, and development of park facilities. Item 11.b. - Page 56 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 224,402$ 233,258$ 233,258$ 323,934$ 90,676 39% Revenues: Revenues 81,991 50,900 50,900 80,900 Transfers In - - - - Total Revenues 81,991 50,900 50,900 80,900 30,000 59% Expenditures: Salaries and Benefits - - - - Services and Supplies 24,592 25,000 25,000 20,000 Capital Outlay - - - - Transfers Out 48,543 10,000 10,000 91,000 Total Expenditures 73,135 35,000 35,000 111,000 76,000 217% Change in Fund Balance 8,856 15,900 15,900 (30,100) (46,000) (289%) Ending Fund Balance 233,258$ 249,158$ 249,158$ 293,834$ 44,676 18% FUND: 214 PARK IMPROVEMENT Increase/(Decrease) 2019-20 Impact fees collected from developers for park improvements are to be used to maintain the adopted level of service for neighborhood and community parks of 4.0 acres per thousand population. This fund accounts for the receipt and use of these monies. 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 43,023$ 17,736$ 17,736$ 23,879$ 6,143 35% Revenues: Revenues 5,364 3,700 3,700 4,200 Transfers In - - - - Total Revenues 5,364 3,700 3,700 4,200 500 14% Expenditures: Salaries and Benefits - - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out 30,652 - - - Total Expenditures 30,652 - - - - - Change in Fund Balance (25,288) 3,700 3,700 4,200 500 14% Ending Fund Balance 17,736$ 21,436$ 21,436$ 28,079$ 6,643 31% FUND: 215 RECREATION COMMUNITY CENTER 2019-20 Increase/(Decrease) This fund accounts for impact fees collected from developers and used for recreation facilities in order to maintain the adopted level of service of recreation/community center facilities of 542 square feet per thousand population. Item 11.b. - Page 57 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 58,581$ 50,725$ 50,725$ 49,195$ (1,530) (3%) Revenues: Revenues 10,264 10,600 10,600 9,500 Transfers In - - - - Total Revenues 10,264 10,600 10,600 9,500 (1,100) (10%) Expenditures: Salaries and Benefits - - - - Services and Supplies 15,024 13,300 13,300 13,300 Capital Outlay - - - - Transfers Out 3,096 3,100 3,100 3,100 Total Expenditures 18,120 16,400 16,400 16,400 - - Change in Fund Balance (7,856) (5,800) (5,800) (6,900) (1,100) 19% Ending Fund Balance 50,725$ 44,925$ 44,925$ 42,295$ (2,630) (6%) This fund accounts for the landscape maintenance within the Grace Lane housing tract. A special benefit assessment is levied on property owners to pay for landscape maintenance expenditures. FUND: 216 GRACE LANE ASSESSMENT DISTRICT 2019-20 Increase/(Decrease) 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 6,305$ 813$ 813$ 3,464$ 2,651 326% Revenues: Revenues 3,050 5,900 5,900 5,900 Transfers In - - - - Total Revenues 3,050 5,900 5,900 5,900 - - Expenditures: Salaries and Benefits - - - - Services and Supplies 6,538 5,700 5,700 5,700 Capital Outlay - - - - Transfers Out 2,004 2,000 1,000 2,000 Total Expenditures 8,542 7,700 6,700 7,700 1,000 15% Change in Fund Balance (5,491) (1,800) (800) (1,800) (1,000) 125% Ending Fund Balance 813$ (987)$ 13$ 1,664$ 1,651 12318% FUND: 217 LANDSCAPE MAINTENANCE DISTRICTS 2019-20 Increase/(Decrease) This fund accounts for the landscape maintenance of parkways within two housing tracts. A special benefit assessment is levied on property owners to pay for landscape maintenance expenditures. Item 11.b. - Page 58 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 2,004,236$ 3,492,159$ 3,492,159$ 4,406,593$ 914,434 26% Revenues: Revenues 2,339,670 2,305,400 2,271,500 2,047,500 Transfers In - - - - Total Revenues 2,339,670 2,305,400 2,271,500 2,047,500 (224,000) (10%) Expenditures: Salaries and Benefits - - - - Services and Supplies 20,721 248,400 636,900 561,394 Capital Outlay - - - - Transfers Out 831,026 1,909,900 1,619,000 2,410,573 Total Expenditures 851,747 2,158,300 2,255,900 2,971,967 716,067 32% Change in Fund Balance 1,487,923 147,100 15,600 (924,467) (940,067) (6026%) Ending Fund Balance 3,492,159$ 3,639,259$ 3,507,759$ 3,482,126$ (25,633) (1%) FUND: 218 LOCAL SALES TAX 2019-20 Increase/(Decrease) This fund accounts for the revenues derived from Measure O-06, a local 1/2% sales tax approved by the City's voters in November 2006. 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 449,502$ 446,406$ 446,406$ 457,432$ 11,026 2% Revenues: Revenues 53,277 46,500 46,500 46,500 Transfers In - - - - Total Revenues 53,277 46,500 46,500 46,500 - - Expenditures: Salaries and Benefits - - - - Services and Supplies 50,277 30,300 48,633 30,000 Capital Outlay - - - - Transfers Out 6,096 6,100 7,100 6,100 Total Expenditures 56,373 36,400 55,733 36,100 (19,633) (35%) Change in Fund Balance (3,097) 10,100 (9,233) 10,400 19,633 (213%) Ending Fund Balance 446,406$ 456,506$ 437,173$ 467,832$ 30,659 7% FUND: 219 PARKSIDE ASSESSMENT DISTRICT 2019-20 Increase/(Decrease) This fund accounts for revenue derived from annual assessments, which are used to pay the cost incurred by the City for landscape maintenance. Item 11.b. - Page 59 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 191,960$ 128,440$ 128,440$ 259,542$ 131,102 102% Revenues: Revenues 720,831 453,200 778,300 764,700 Transfers In 346,404 380,300 380,300 380,300 Total Revenues 1,067,235 833,500 1,158,600 1,145,000 (13,600) (1%) Expenditures: Salaries and Benefits 413,871 445,400 445,400 488,800 Services and Supplies 263,174 280,900 303,900 314,050 Debt Service 41,332 20,300 20,300 41,170 Capital Outlay - - - - Transfers Out 412,378 86,900 381,200 396,600 Total Expenditures 1,130,755 833,500 1,150,800 1,240,620 89,820 8% Change in Fund Balance (63,520) - 7,800 (95,620) (103,420) (1326%) Ending Fund Balance 128,440$ 128,440$ 136,240$ 163,922$ 27,682 20% This fund accounts for receipts and expenditures of money apportioned by the State under Streets and Highway Code. The use of gas tax revenues can only be used to construct and maintain streets, roads and highways. FUND: 220 STREETS (GAS TAX) Increase/(Decrease) 2019-20 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 925,309$ 973,054$ 973,054$ 1,056,924$ 83,870 9% Revenues: Revenues 47,745 36,000 36,000 50,000 Transfers In - - - - Total Revenues 47,745 36,000 36,000 50,000 14,000 39% Expenditures: Salaries and Benefits - - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out - - - - Total Expenditures - - - - - - Change in Fund Balance 47,745 36,000 36,000 50,000 14,000 39% Ending Fund Balance 973,054$ 1,009,054$ 1,009,054$ 1,106,924$ 97,870 10% FUND: 222 TRAFFIC SIGNALIZATION 2019-20 Increase/(Decrease) This fund accounts for traffic signalization assessment levied against developments for the future cost of traffic signals. Item 11.b. - Page 60 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 133,150$ 151,195$ 151,195$ 150,841$ (354) (0%) Revenues: Revenues 18,045 500 500 500 Transfers In - - - - Total Revenues 18,045 500 500 500 - - Expenditures: Salaries and Benefits - - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out - - - - Total Expenditures - - - - - - Change in Fund Balance 18,045 500 500 500 - - Ending Fund Balance 151,195$ 151,695$ 151,695$ 151,341$ (354) (0%) FUND: 223 TRAFFIC CIRCULATION 2019-20 Increase/(Decrease) This fund accounts for developer traffic mitigation measure fees charged as a result of an environmental review. 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 2,111,478$ 2,169,364$ 2,169,364$ 2,400,249$ 230,885 11% Revenues: Revenues 115,351 85,000 85,000 110,000 Transfers In - - - - Total Revenues 115,351 85,000 85,000 110,000 25,000 29% Expenditures: Salaries and Benefits - - - - Debt Service - - - - Capital Outlay - - - - Transfers Out 57,465 - - 590,000 Total Expenditures 57,465 - - 590,000 590,000 Change in Fund Balance 57,886 85,000 85,000 (480,000) (565,000) (665%) Ending Fund Balance 2,169,364$ 2,254,364$ 2,254,364$ 1,920,249$ (334,115) (15%) FUND: 224 TRANSPORTATION FACILITY IMPACT 2019-20 Increase/(Decrease) This fund accounts for developer impact fees (AB1600 fees) paid to protect the public health, safety, and welfare by maintaining the existing level of public services for existing and future residents within the City of Arroyo Grande. Item 11.b. - Page 61 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 33,861$ 148,102$ 148,102$ 336,304$ 188,202 127% Revenues: Revenues 363,430 260,700 260,700 313,300 Transfers In - - - - Total Revenues 363,430 260,700 260,700 313,300 52,600 20% Expenditures: Salaries and Benefits - - - - Debt Service - - - - Capital Outlay - - - - Transfers Out 240,696 240,700 240,700 240,700 Total Expenditures 249,189 260,700 260,700 255,700 (5,000) (2%) Change in Fund Balance 114,241 - - 57,600 57,600 Ending Fund Balance 148,102$ 148,102$ 148,102$ 393,904$ 245,802 166% FUND: 225 TRANSPORTATION 2019-20 Increase/(Decrease) This revenue source is provided by the San Luis Obispo County of Government’s (SLOCOG) Local Transportation Fund (LTF). The annual appropriation is restricted to transportation systems, including transit, pedestrian, street and road maintenance. Increase/(Decrease) 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 227,211$ 310,475$ 310,475$ 343,829$ 33,354 11% Revenues: Revenues 96,444 57,000 57,000 77,000 Transfers In - - - - Total Revenues 96,444 57,000 57,000 77,000 20,000 35% Expenditures: Services and Supplies 13,180 106,000 106,000 42,800 Debt Service - - - - Capital Outlay - - - - Transfers Out - - - - Total Expenditures 13,180 106,000 106,000 42,800 (63,200) (60%) Change in Fund Balance 83,264 (49,000) (49,000) 34,200 83,200 (170%) Ending Fund Balance 310,475$ 261,475$ 261,475$ 378,029$ 116,554 45% The City requires development projects that increase total water consumption in the City to “neutralize” that demand by reducing water consumption in existing development by an equivalent amount or by paying a fee in-lieu of performing water consumption reductions. This fund accounts for the amount collected from developers and is used towards the City’s water conservation efforts. FUND: 226 WATER NEUTRALIZATION IMPACT Increase/(Decrease) 2019-20 Item 11.b. - Page 62 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $% Beginning Fund Balance 5,786$ 5,905$ 5,905$ 5,891$ Revenues: Revenues 119 - - - Transfers In - - - - Total Revenues 119 - - - - - Expenditures: Salaries and Benefits - - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out - - - - Total Expenditures - - - - - - Change in Fund Balance 119 - - - Ending Fund Balance 5,905$ 5,905$ 5,905$ 5,891$ FUND: 231 DRAINAGE FACILITY 2019-20 Increase This fund accounts for impact fees paid by development and are restricted to improving drainage within the City 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 601,097$ 927,917$ 927,917$ 1,019,573$ 91,656 10% Revenues: Revenues 356,862 15,500 15,500 6,500 Transfers In - - - - Total Revenues 356,862 15,500 15,500 6,500 (9,000) (58%) Expenditures: Salaries and Benefits 30,042 - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out - - - - Total Expenditures 30,042 - - - - - Change in Fund Balance 326,820 15,500 15,500 6,500 (9,000) (58%) Ending Fund Balance 927,917$ 943,417$ 943,417$ 1,026,073$ 82,656 9% This fund accounts for monies paid by developers in meeting the City's mandatory affordable housing requirements. FUND: 232 IN-LIEU AFFORDABLE HOUSING 2019-20 Increase/(Decrease) Item 11.b. - Page 63 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 19,222$ 19,610$ 19,610$ 19,564$ (46) (0%) Revenues: Revenues 388 - - - Transfers In - - - - Total Revenues 388 - - - - - Expenditures: Salaries and Benefits - - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out - - - - Total Expenditures - - - - - - Change in Fund Balance 388 - - - - - Ending Fund Balance 19,610$ 19,610$ 19,610$ 19,564$ (46) (0%) This fund accounts for monies paid by developers in meeting the City's underground utility requirements. FUND: 233 IN-LIEU UNDERGROUND UTILITY 2019-20 Increase/(Decrease) 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 316,456$ 290,669$ 290,669$ 304,659$ 13,990 5% Revenues: Revenues 205,703 212,700 206,700 105,500 Transfers In 5,004 5,000 5,000 5,000 Total Revenues 210,707 217,700 211,700 110,500 (101,200) (48%) Salaries and Benefits - - - - Services and Supplies 233,494 232,000 255,500 247,000 Debt Service - - - - Capital Outlay - - - - Transfers Out 3,000 3,000 3,000 3,000 Total Expenditures 236,494 235,000 258,500 250,000 (8,500) (3%) Change in Fund Balance (25,787) (17,300) (46,800) (139,500) (92,700) 198% Ending Fund Balance 290,669$ 273,369$ 243,869$ 165,159$ (78,710) (32%) FUND: 240 TOURISM BUSINESS IMPROVEMENT DISTRICT 2019-20 Increase/(Decrease) The purpose of the Tourism Business Improvement District (TBID) is to provide projects, programs and activities that benefit lodging businesses located and operating within the City of Arroyo Grande. A two percent (2%) assessment is levied on all lodging businesses of the rent charged by the operator per occupied room per night for all transient occupancies. Revenue collected is used to promote the lodging industry within the City. Item 11.b. - Page 64 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 1,491,005$ 1,448,142$ 1,448,142$ 1,531,524$ 83,382 6% Revenues: Revenues 115,370 57,000 57,000 63,000 Transfers In - - - - Total Revenues 115,370 57,000 57,000 63,000 6,000 11% Expenditures: Services and Supplies 83,198 553,421 553,421 - Debt Service - - - - Capital Outlay - - - - Transfers Out 75,035 - - 730,000 Total Expenditures 158,233 553,421 553,421 730,000 176,579 32% Change in Fund Balance (42,863) (496,421) (496,421) (667,000) (170,579) 34% Ending Fund Balance 1,448,142$ 951,721$ 951,721$ 864,524$ (87,197) (9%) Pursuant to the provisions of Section 38743 of the Government Code, water availability charges is a “special charge” which is levied to each parcel of property not served with city water. These charges are restricted for the sole purpose of expanding water supply such as desalination plant, recycled water, scalping plant, etc. FUND: 241 WATER AVAILABILITY FUND Increase/(Decrease) 2019-20 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 7,088$ 15,180$ 15,180$ 15,180$ (0) (0%) Revenues: Revenues 8,092 63,900 63,900 75,727 Transfers In - - - - Total Revenues 8,092 63,900 63,900 75,727 11,827 19% Expenditures: Salaries and Benefits - - - - Services and Supplies - - - 75,727 Debt Service - - - - Capital Outlay - - - - Transfers Out - - - - Total Expenditures - - - 75,727 75,727 Change in Fund Balance 8,092 63,900 63,900 - (63,900) (100%) Ending Fund Balance 15,180$ 79,080$ 79,080$ 15,180$ (63,900) (81%) This fund accounts for revenues and expenditures related to Community Development Block Grant (CDBG) Funds. The program is a flexible program that provides the City with resources to address a wide range of unique community development needs. FUND: 250 CDBG GRANT FUND Increase/(Decrease) 2019-20 Item 11.b. - Page 65 FUND SUMMARIES 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 182,533$ 232,218$ 232,218$ 204,991$ (27,227) (12%) Revenues: Revenues 104,085 120,800 120,800 120,800 Transfers In - - - - Total Revenues 104,085 120,800 120,800 120,800 - - Expenditures: Salaries and Benefits - - - - Services and Supplies 32,104 100,000 100,000 - Capital Outlay - - - 60,000 Transfers Out 22,296 22,800 22,800 130,000 Total Expenditures 54,400 122,800 122,800 190,000 67,200 55% Change in Fund Balance 49,685 (2,000) (2,000) (69,200) (67,200) 3360% Ending Fund Balance 232,218$ 230,218$ 230,218$ 135,791$ (94,427) (41%) FUND: 271 STATE COPS BLOCK GRANT 2019-20 Increase/(Decrease) This fund accounts for the receipt and use of monies from the State of California restricted to the purchase of police equipment and technology for crime prevention. Item 11.b. - Page 66 Enterprise  Funds  Item 11.b. - Page 67 CITY OF FUND SUMMARIES ENTERPRISE FUNDS FUND: 612 SEWER 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ACTUAL BUDGET BUDGET BUDGET $ % Beginning Working Capital 1,311,998$ 1,016,905$ 942,089$ 703,726$ (238,363) (25%) Revenues: Revenues 1,071,117 1,135,100 967,500 937,500 Transfers In - 269,400 521,300 - Total Revenues 1,071,117 1,404,500 1,488,800 937,500 (551,300) (37%) Expenses: Salaries and Benefits 301,194 267,400 267,400 250,100 Services and Supplies 101,986 138,800 137,986 158,900 Debt Service 2,730 8,700 17,700 17,700 Operating Equipment 597,446 2,500 3,314 34,500 Capital Improvement Program 47,866 641,000 1,382,933 200,000 Transfers Out 389,804 395,700 470,700 419,000 Total Expenditures 1,441,026 1,454,100 2,280,033 1,080,200 (1,199,833) (53%) Ending Available Working Capital 942,089$ 967,305$ 150,856$ 561,026$ 410,170 272% 2019-20 Increase/(Decrease) This fund is used to account for maintenance of sewer lines connecting City residents to the South San Luis Obispo County Sanitation District sewer treatment plant. Money is collected from utility bills paid by customers. 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ACTUAL BUDGET BUDGET BUDGET $ % Beginning Working Capital 515,799$ 535,620$ 584,335$ 243,198$ Revenues: Revenues 68,536 42,000 42,000 42,000 Transfers In - - - - Total Revenues 68,536 42,000 42,000 42,000 - - Expenses: Salaries and Benefits - - - - Services and Supplies - - - - Debt Service - - - - Capital Outlay - - - - Capital Improvement Program - - - - Transfers Out - 269,400 269,400 - Total Expenditures - 269,400 269,400 - Revenues over/(under) Expenses 68,536 (227,400) (227,400) 42,000 Adjustments to Working Capital - - - - Ending Working Capital 584,335 308,220 356,935 285,198 Reserve for Carry-Over of Appropriations Ending Available Working Capital 584,335$ 308,220$ 356,935$ 285,198$ (71,737) (20%) 2019-20 Increase/(Decrease) FUND: 634 SEWER FACILITY This fund is used to account for the accumulation of sewer facility revenues to be used in capital improvement projects in the City. Money is collected from development to offset the impacts new development has on the sewer collection system. Item 11.b. - Page 68 FUND SUMMARIES FUND: 640 WATER 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 Increase/(Decrease) ACTUAL BUDGET BUDGET BUDGET $ % Beginning Working Capital 2,630,486$ 3,477,963$ 2,643,562$ 2,725,114$ 81,552 3% Revenues: Revenues 7,275,644 6,549,000 6,446,000 6,529,100 Transfers In - 309,000 383,400 524,700 Total Revenues 7,275,644 6,858,000 6,829,400 7,053,800 224,400 3% Expenses: Salaries and Benefits 938,363 824,500 824,500 873,900 Services and Supplies 489,534 631,700 640,885 680,700 Debt Service 2,961 13,400 - 27,200 Capital Outlay 305,505 9,600 15,115 10,500 Capital Improvement Program 112,018 514,400 771,421 361,100 Transfers Out 5,414,187 5,549,400 5,684,500 5,523,418 Total Expenditures 7,262,568 7,543,000 7,936,421 7,476,818 (459,603) (6%) Revenues over/(under) Expenses 13,076 (685,000) (1,107,021) (423,018) Adjustments to Working Capital - - - - Ending Working Capital 2,643,562 2,792,963 1,536,541 2,302,096 Reserve for Carry-Over of Appropriations Ending Available Working Capital 2,643,562$ 2,792,963$ 1,536,541$ 2,302,096 765,555 50% This fund is used to account for the activities associated with the transmission and distribution of potable water by the City to its users. Money is collected from utility bills paid by customers. 2019-20 FUND: 641 LOPEZ 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ACTUAL BUDGET BUDGET BUDGET $ % Beginning Working Capital 1,702,311$ 1,702,312$ 1,702,312$ 1,884,780$ Revenues: Revenues 922 - - - Transfers In 3,576,785 3,684,100 3,744,200 3,638,618 Total Revenues 3,577,707 3,684,100 3,744,200 3,638,618 (105,582) (3%) Expenses: Salaries and Benefits - - - - Services and Supplies 3,576,785 3,684,100 3,744,200 3,638,618 Debt Service - - - - Capital Outlay - - - - Transfers Out - - - - Total Expenditures 3,576,785 3,684,100 3,744,200 3,638,618 (105,582) (3%) Revenues over/(under) Expenses 922 - - - Adjustments to Working Capital - - - - Ending Working Capital 1,703,233 1,702,312 1,702,312 1,884,780 Reserve for Carry-Over of Appropriations Ending Available Working Capital 1,703,233$ 1,702,312$ 1,702,312$ 1,884,780 182,468 11% This fund is responsible for the purchase of water from Lopez Dam. The City has a 50.55% share of the water and expense generated by Zone 3 – County of San Luis Obispo’s Flood Control and Water Conservation District. Increase/(Decrease) 2019-20 Item 11.b. - Page 69 FUND SUMMARIES FUND: 642 WATER FACILITY 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 Increase/(Decrease) ACTUAL BUDGET BUDGET BUDGET $ % Beginning Working Capital 768,534 431,756 851,275 635,551$ Revenues: Revenues 82,741 60,000 60,000 65,000 Transfers In - - - - Total Revenues 82,741 60,000 60,000 65,000 5,000 8% Expenses: Salaries and Benefits - - - - Services and Supplies - - - - Capital Outlay - - - - Transfers Out - 309,000 383,400 524,700 Total Expenditures - 309,000 383,400 524,700 Revenues over/(under) Expenses 82,741 (249,000) (323,400) (459,700) Adjustments to Working Capital - - - - Ending Working Capital 851,275 182,756 527,875 175,851 Reserve for Carry-Over of Appropriations Ending Available Working Capital 851,275$ 182,756$ 527,875$ 175,851 (352,023) (67%) 2019-20 This fund is used to account for the accumulation of water facility revenues to be used in capital improvement projects in the City. Money is collected from development to offset the impacts new development has on the water di stribution system. Item 11.b. - Page 70 Agency Funds  Item 11.b. - Page 71 CITY OF FUND SUMMARIES AGENCY FUNDS 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 4,611,523$ 1,273,746$ 1,273,746$ 4,363,116$ Revenues: Revenues 665,198 479,490 479,490 418,740 Transfers In - - - - Total Revenues 665,198 479,490 479,490 418,740 (60,750) (13%) Expenditures: Salaries and Benefits - - - - Services and Supplies 4,579 4,000 4,000 2,000 Debt Service 201,238 405,200 405,200 387,749 Capital Outlay - - - - Transfers Out - 25,000 25,000 30,000 Total Expenditures 205,816 434,200 434,200 419,749 (14,452) (3%) Ending Fund Balance 4,152,141$ 1,319,036$ 1,319,036$ 4,362,108$ FUND: 286 SUCCESSOR AGENCY TO THE FORMER REDEVELOPMENT AGENCY This private-purpose trust fund was created to hold the assets of the former redevelopment agency of the City of Arroyo Grande until they are distributed to other units of state and local government after the payment of enforceable obligations have been made. Increase/(Decrease) 2019-20 2018-19 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 1,261,502$ 122,327$ 122,327$ 1,540,159$ Revenues: Revenues 27,859 284,900 284,900 - Transfers In - - - Total Revenues 27,859 284,900 284,900 - (284,900) (100%) Expenditures: Salaries and Benefits - - - - Services and Supplies 1,272 3,000 3,000 1,400 Debt Service 591 - - - Capital Outlay - - - - Transfers Out - - - - Total Expenditures 1,863 3,000 3,000 1,400 (1,600) (53%) Ending Fund Balance 1,287,498$ 404,227$ 404,227$ 1,538,759$ FUND: 287 SUCCESSOR AGENCY TO THE FORMER REDEVELOPMENT AGENCY - HOUSING FUNCTION This private-purpose trust fund was created to hold the housing assets of the former redevelopment agency of the City of Arroyo Grande until they are distributed to other units of state and local government after the payment of enforceable obligations have been made. Increase/(Decrease) 2019-20 Item 11.b. - Page 72 FUND SUMMARIES FUND: 751 DOWNTOWN PARKING 2018-19 2019-20 FINAL ORIGINAL ADJUSTED 2020-21 ITEM ACTUAL BUDGET BUDGET BUDGET $ % Beginning Fund Balance 2,103$ 6,414$ 6,414$ 867$ Revenues: Revenues 8,231 11,000 11,000 8,500 Transfers In 13 - - - Total Revenues 8,244 11,000 11,000 8,500 (2,500) (23%) Expenditures: Salaries and Benefits - - - Services and Supplies 4,722 4,400 4,400 4,400 Capital Outlay - - - Transfers Out 3,600 3,600 3,600 3,600 Total Expenditures 8,322 8,000 8,000 8,000 - 0% Ending Fund Balance 2,025$ 9,414$ 9,414$ 1,367$ (8,047) (85%) This agency fund collects assessments from Arroyo Grande Village merchants for the maintenance of the Village parking lots for the Downtown Village Merchants Association. Increase/(Decrease) Item 11.b. - Page 73 Local Sales Tax Fund DetailItem 11.b. - Page 74CITY OF Item 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Castillo Del Mar Road Improvements 184,835 255,440 East Branch St Streetscape 107,688 Fair Oaks/Orchard Rd Intersection Imp 50,000 Swinging Bridge Reinforcement 497,834 132,200 Traffic Way Bridge Improvements 88,131 53,433 74,555 573,500 Brisco Rd Interchange Project 850,000 200,000 50,000 50,000 Subtotal Transportation 928,488 441,073 924,555 773,500 50,000 50,000 Pavement Management Program 1,380,165 755,000 245,000 530,000 785,000 925,000 Striping and Sidewalk Improvements 190,003 115,000 115,000 120,000 120,000 120,000 Bridge Preventative Maintenance Plan 2,982 10,335 Utilities Underground E Grand, Halcyon to Elm 50,000 Bricks between 208 & 214 E Branch 65,000 Subtotal Street/Park Improvements 1,570,168 935,000 412,982 650,000 905,000 1,055,335 Clark Properties Drainage Improvements 53,500 Vard Loomis Drainage Improvements 50,000 Corporation Yard Stormwater Imp 20,000 20,000 20,000 Stormwater Stream Monitoring Sierra/Hillcrest Drainage Design 255 Corp Yard Stormwater Compliance Plan Implementation 71,118 CMP Replacements 207,930 45,000 45,000 82,500 82,500 Oak Park/El Camino Storm Drain 177,579 400,000 E Grand / S Halcyon Drainage 191,000 191,000 Trash Capture Devices 4,000 103,000 103,000 Drainage Master Plan/Watershed Mgt Plan 172,500 Subtotal Drainage Improvements 560,382 572,500 69,000 168,000 396,500 273,500 Fire JPA 487,391 500,094 500,094 510,096 520,298 530,704 Fire Apparatus - contrib. to FCFA 28,800 28,800 28,800 29,664 30,554 31,471 Police Senior Officer Position 201,400 207,400 213,600 217,900 222,300 226,700 Narcotics Task Force 24,600 24,600 24,600 24,600 24,600 24,600 Police Firing Range 120,000 Animal Services Building Debt Service - 60,000 60,000 60,000 60,000 60,000 Subtotal Public Safety 742,191 820,894 827,094 842,260 977,752 873,474 CITY OF ARROYO GRANDE LOCAL SALES TAX FUND Item 11.b. - Page 75 Item 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 CITY OF ARROYO GRANDE LOCAL SALES TAX FUND City Hall Debt Service 20,000 20,000 20,000 20,000 20,000 20,000 Corporation Yard Upgrades 20,000 Elm Park/Soto Complex Master Plan 46,195 City Hall Safety Improvement Project - 50,000 50,000 - 50,000 50,000 Financial Management System 200,000 Network Storage - 80,000 Subtotal City Facilities 266,195 170,000 70,000 20,000 70,000 70,000 Annual Audit and Sales Tax Report 7,500 7,500 7,500 7,500 7,500 7,500 Contingency 25,000 25,000 25,000 25,000 25,000 25,000 Subtotal Other 32,500 32,500 32,500 32,500 32,500 32,500 Total Expenses 4,099,924 2,971,967 2,336,131 2,486,260 2,431,752 2,354,809 Projected Revenue 2,090,000 2,040,000 2,339,550 2,386,300 2,434,000 2,482,700 Revenue Over/(Under) Expenses (2,009,924) (931,967) 3,419 (99,960) 2,248 127,891 Beginning Fund Balance 3,492,159 1,482,235 550,268 553,687 453,727 455,975 Estimated Ending Fund Balance 1,482,235 550,268 553,687 453,727 455,975 583,866 % Fund Balance of Estimated Revenues 71%27%24%19%19%24% Item 11.b. - Page 76 Capital Improvement ProgramItem 11.b. - Page 77CITY OF City of Arroyo GrandeProjected Revenue for FY 2020-25 CIP Budget - Funded Projects Only Funding SourcePrior YearTotalFund # Acct # Acct. Description Funding 2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIP010 4910 General Fund 95,855210 4912 Fire Protection Impact Fees 23,00023,000212 4955 Police Protection Impact Fees 10,000213 4921 Park Development 1,088214 4914 Park Improvement 23,652 91,000 96,000 126,000 61,000 56,000 430,000218 4950 Sales Tax 3,305,235 2,098,573 1,456,537 1,591,500 1,521,500 1,428,835 8,096,945220 4920 Senate Bill 1 (SB1) 297,739 307,200307,200222 4922 Traffic Signal479,591 479,592 959,183224 4926 Transportation Facility Impact 100,000 590,000 938,343 1,528,343231 4924 Drainage Facility 5,487241 4943 Water Availability 45,088 730,000 720,000 80,000 80,000 881,400 2,491,400612 4930 Sewer Fund 342,652 215,000215,000634 4931 Sewer Facility 372,249640 4940 Water Fund 444,058 376,100376,100643 4942 Water Facility 383,400 524,700524,700Sub-Total5,426,503 4,955,573 3,210,881 2,277,091 2,142,092 2,366,235 14,951,871OTHER SOURCES4463 CDBG125,7824479 Highway Safety Imp Program (HSI67,5004482 Regional State Highway Acct (RSH430,000100,000100,0004486 Urban State Highway Acct (USHA70,00063,00068,000131,0004487 Highway Bridge Program (HBP)7,916,434412,416598,463 4,426,50079,766 5,517,1464490 State Transp Imp Program (STIP)3,312,000 3,312,0006,624,0004809 Donations2,1674825 Developer Contribution633,7544___ COPS130,000150,000125,000125,000530,0004___ Other Financing4,126,657 1,488,922 1,638,9217,254,500Sub-Total9,245,637705,416 4,943,119 9,352,422 5,075,92179,766 20,156,645Grand Total14,672,140 5,660,989 8,154,000 11,629,513 7,218,013 2,446,001 35,108,516New FundingItem 11.b. - Page 78 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIP MISCELLANEOUS PROJECTS Funded Miscellaneous Projects5453 Financial Management Software 218 Sales Tax 200,000 200,000612 Sewer Fund 75,000 75,000640 Water Fund 75,000 75,0005462 Police Station Evidence Room Secondary Access212 Police Impact Fees 10,000 10,0005445 Woman's Club Kitchen 213 Park Development 1,088 1,0885463 Woman's Club Interior Lighting --- Donations 2,167 2,1675464 City Hall Roof Replacement 010 General Fund 40,000 40,0005465 Recreation Services Center Roof Repairs 010 General Fund 20,000 20,00054__ Replace Radio Receivers 271 COPS 130,000 130,000130,00054__ FCFA Station 1 Security Fencing and Gate 210 Fire Impact Fees 23,000 23,00023,00054__ Report Management System (RMS) Upgrade at Police Department271 COPS 150,000 150,000150,00054__ Utility Undergrounding on East Grand Avenue, Halcyon Road to Elm Street218 Sales Tax 50,000 50,00050,00054__ Ash Street Restroom Roof Replacement 214 Park Improvement 65,000 65,00065,00054__ Public Safety Video Cameras 271 COPS 250,000 125,000 125,000250,0005451 Police Station Firing Range 218 Sales Tax 120,000120,000120,0005455 City Buildings Safety Improvements 218 Sales Tax 200,000 50,000 50,000 50,000 50,000200,0005450 Corporation Yard Renovations 010 General Fund 543 543218 Sales Tax (40%) 20,000 20,000612 Sewer Fund (30%) 15,000 15,000640 Water Fund (30%) 15,000 15,00050,00054__ Server Replacement - Police Department 218 Sales Tax 30,00030,00030,00054__ Server Replacement - City Hall 218 Sales Tax 30,00030,00030,00054__ Network Storage Expansion - Police Dept 218 Sales Tax 80,000 80,00080,00054__ Firewall - City Hall 218 Sales Tax 40,00040,00040,00054__ Email Archive 218 Sales Tax 10,00010,00010,00054__ Secondary Network Storage (PD in-car/body) 218 Sales Tax 12,000 12,00012,000 Subtotal - Funded Miscellaneous Projects1,663,798 423,798 333,000 250,000 202,000 335,000 120,000 1,240,000New FundingSource of FundsItem 11.b. - Page 79 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIPNew FundingSource of Funds Unfunded Miscellaneous Projects54__ Rate Study Update 218 Sales Tax 20,00020,000612 Sewer 20,00020,000640 Water 20,00020,00060,0005450 Corporation Yard Renovations 218 Sales Tax (40%) 80,000 20,000 20,000 20,000 20,000612 Sewer Fund (30%) 60,000 15,000 15,000 15,000 15,000640 Water Fund (30%) 60,000 15,000 15,000 15,000 15,000200,00054__ Emergency Generator - City Hall 22,00054__ Data Cabling at Woman's Club 8,0005447 Citywide Solar Panel Project 010 General Fund212 Police Impact213 Park Development218 Sales Tax612 Sewer Fund640 Water Fund5422 Le Point Parking Lot Expansion 218 Sales Tax 250,00054__ ADA Transition Plan54__ Council Chambers Front Door/Window Waterproofing54__ Council Chambers Rear Fencing & Lighting and Park/Rental Improvements54__ Council Chambers Plumbing Retrofit 16,90054__ City Hall Rain Gutter Replacement 16,90054__ City Hall IT Wall Insulation Project 16,90054__ Corp Yard Roofing Material Replacement 51,70054__ Old City Hall Electrical System Upgrade 16,90054__ Old City Hall HVAC Unit Replacement 10,10054__ Woman's Club Exterior Painting 33,70054__ Woman's Club Rain Gutter Replacement 16,90054__ Woman's Club Flooring Replacement 45,00054__ City Hall Interior Painting 33,70054__ Old City Hall Roofing Material Replace 25,90054__ Soto Complex Jaycee Building Roof 22,50054__ City Hall Flooring Replacement 39,400Item 11.b. - Page 80 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIPNew FundingSource of Funds54__ Rancho Grande Park Roofing Material Replacement16,90054__ Network Switch Replacement (21/22) 218 Sales Tax54__ Network Storage Expansion - City Hall (24/25) 218 Sales Tax 80,00054__ Shoretel (Phones) (24/25) 218 Sales Tax54__ Council Chambers Audio/Video 218 Sales Tax Subtotal - Unfunded Miscellaneous Projects723,400 Total Miscellaneous Projects2,387,198 423,798 333,000 250,000 202,000 335,000 120,000 1,240,000Item 11.b. - Page 81 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIPNew FundingSource of Funds PARKS PROJECTS Funded Parks Projects5555 Strother Park No. 2 BBQ Repairs 214 Park Improvement 8,000 8,0005556 Soto/Elm Master Plan 218 Sales Tax 46,195 46,1955559 ADA Drinking Fountains 214 Park Improvement 20,000 10,000 10,00010,0005560 Soto Sports Complex Barrier Removal, Phase IV - Ikeda Field--- CDBG 125,782 125,78255__ Soto Sports Complex Resurface Tennis Courts 214 Park Improvement 20,000 20,00020,00055__ Elm Street Park Playground Structure/PIP 214 Park Improvement 35,000 35,00035,00055__ Central Irrigation Controls 214 Park Improvement 20,000 5,000 5,000 5,000 5,00020,0005515 Various Park Improvements 214 Park Improvement 155,652 5,652 30,000 30,000 30,000 30,000 30,000150,0005554 Soto Sports Complex ADA Bleachers 214 Park Improvement 25,000 5,000 5,000 5,000 5,000 5,00025,0005556 Soto Sports Complex Fencing Repairs 214 Park Improvement 75,000 15,000 15,000 15,000 15,000 15,00075,00055__ Citywide Trash/Recycle Receptacle Replacement214 Park Improvement 30,000 6,000 6,000 6,000 6,000 6,00030,000 Subtotal - Funded Parks Projects560,629 195,629 91,000 96,000 61,000 61,000 56,000 365,000 Unfunded Parks Projects55__ Soto Sports Complex Porter Field Lighting 214 Park Improvement 200,00055__ Soto Sports Complex Nighttime Lighting 55__ Strother Park Sidewalk and Concrete Replacement22,50055__ Rancho Grande Park Playground Structure/ PIP Large90,00055__ Oro Park Play Structure 67,50055__ Oro Park Engineered Wood Chips Surfacing 5,60055__ Parkside Park ADA Drinking Fountain 5,60055__ Parkside Park Playground Structure/PIP 28,10055__ Strother Park Fencing Repairs/ Replacement 11,20055__ Rancho Grande Park Playground Structure/ PIP Small28,100Item 11.b. - Page 82 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIPNew FundingSource of Funds55__ Rancho Grande Park11,20055__ Strother Park Playground Structure Small 28,10055__ James Way Open Space Foot Bridge 39,40055__ Strother Park Basketball Court Resurfacing 5,60055__ Soto Sports Complex Campbell/Pilg Sports Field Lighting168,70055__ Heritage Square Park Turf Leveling55__ Kawanis Park Maintenance Access Subtotal - Unfunded Parks Projects511,600 Total Parks Projects1,072,229 195,629 91,000 96,000 61,000 61,000 56,000 365,000Item 11.b. - Page 83 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIPNew FundingSource of Funds STREETS PROJECTS Funded Streets Projects5601 Fair Oaks/Orchard Avenue Intersection --- Developer Contributio 50,00050,000Improvements218 Sales Tax50,00050,0005608 Bridge Street Bridge Rehabilitation--- HBP7,236,206 7,236,2065612 Systematic Safety Analysis Report Program --- HSIP67,50067,500 (SSARP)--- Regional SHA10,00010,000010 General Fund35,31235,3125620 Swinging Bridge Reinforcement218 Sales Tax630,034 497,834132,200132,2005671 East Branch Streetscape--- Regional SHA390,000 390,000218 Sales Tax107,688 107,6885607 Harloe Elementary School Crossings--- Regional SHA100,000100,000100,0005678 Castillo Del Mar Extenstion/Valley Road --- Developer Contributio 536,500 536,500Drainage 218 Sales Tax 440,275 184,835 255,440255,44056__ Bricks Between 208 & 214 E Branch 218 Sales Tax 65,000 65,00065,0005679 Traffic Way Bridge Improvement Project --- HBP (88.53%) 6,094,589 680,228 412,416 575,445 4,426,500218 Sales Tax (11.47%) 789,619 88,131 53,433 74,555 573,5006,115,8495638 Pavement Management Program --- Urban SHA 201,000 70,000 63,000 68,000218 Sales Tax 4,498,165 1,380,165 755,000 245,000 518,000 745,000 855,000220 SB1 604,939 297,739 307,2003,556,2005658 Sidewalk Repairs and Improvements 218 Sales Tax 780,003 190,003 115,000 115,000 120,000 120,000 120,000590,0005642 Brisco Road/US 101 Interchange --- Regional SHA 30,000 30,000--- STIP 6,624,000 3,312,000 3,312,000--- Other Financing 7,254,500 4,126,657 1,488,922 1,638,921218 Sales Tax 1,150,000 850,000 200,000 50,000 50,000222 Signal Impact Fee 959,183 479,591 479,592224 Transp Facility Impact 1,628,343 100,000 590,000 938,34317,516,0265611 Bridge Preventive Maintenance Plan --- HBP (88.53%) 102,784 23,018 79,766218 Sales Tax (11.47%) 13,317 2,982 10,335116,101 Subtotal - Funded Streets Projects40,448,958 12,002,141 2,848,689 7,019,000 11,118,513 6,345,513 1,115,101 28,446,816Item 11.b. - Page 84 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIPNew FundingSource of Funds Unfunded Streets Projects56__ Crosswalks in the Village --- HSIP or ATP Grant 150,00056__ Repairs to Meadow Creek Ped Bridge Deck 40,00056__ Lighted Crosswalk Repairs or Upgrades 45,00056__ Branch Mill Road Stabilization 500,00056__ Pearwood Fencing Relocation 50,00056__ Guardrails on ECR at Hillcrest and Robles, W Branch, Vernon to E Grand50,00056__ Woodland Health Fitness Park AC Rehab 5,00056__ Strother Park Parking Lot and Planters 218 Sales Tax 280,90056__ ADA Pedestrian Buttons 218 Sales Tax 20,00056__ Clean Up Homeless Hot Spots 56__ Slopes/Fencing along AG Creek in Villageand Retaining Wall under Swinging Bridge Subtotal - Unfunded Streets Projects1,140,900 Total Streets Projects41,589,858 12,002,141 2,848,689 7,019,000 11,118,513 6,345,513 1,115,101 28,446,816Item 11.b. - Page 85 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIPNew FundingSource of Funds DRAINAGE PROJECTS Funded Drainage Projects5778 Tally Ho/Corbett Canyon Creek Confluence 231 Drainage Facility 5,487 5,487Restoration/Sedimentation Reduction 218 Sales Tax 53,500 53,5005781 Vard Loomis Properties Drainage Repair 218 Sales Tax 50,000 50,0005783 Sierra/Hillcrest Drainage 218 Sales Tax 255 2555795 Oak Park Boulevard / El Camino Real 218 Sales Tax 577,579 177,579 400,000Storm Drain System400,00057__ Drainage Master Plan Update/ 218 Sales Tax 172,500 172,500Watershed Management Plan172,5005780 Corporation Yard Stormwater Compliance 218 Sales Tax 131,118 71,118 20,000 20,000 20,000Plan Implementation60,00057__ Trash Capture Devices 218 Sales Tax 210,000 4,000 103,000 103,000210,00057__ E Grand /S Halcyon Drainage Undergrounding218 Sales Tax 382,000191,000 191,000382,0005794 Corrugated Metal Pipe (CMP) Lining 218 Sales Tax 462,930 207,930 45,000 45,000 82,500 82,500612 Sewer Fund 45,127 45,127255,000 Subtotal - Funded Drainage Projects2,090,497 610,997 572,500 69,000 168,000 396,500 273,500 1,479,500 Unfunded Drainage Projects57__ El Camino Real Drainage Pipe Relocation 218 Sales Tax 203,00057__ South Alpine Drainage/Rena CMP Lining 218 Sales Tax 70,00057__ Public/Drainage Issues- 524 Le Point, Robles, Via La Barranca, etc57__ Tally Ho/Corbett Canyon Creek Confluence Sedimentation Maintenance218 Sales Tax 75,000 Subtotal - Unfunded Drainage Projects348,000 Total Drainage Projects2,438,497 610,997 572,500 69,000 168,000 396,500 273,500 1,479,500Item 11.b. - Page 86 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIPNew FundingSource of Funds SEWER PROJECTS Funded Sewer Projects5852 The Pike Sewer Line Replacement 612 Sewer Fund 24,977 24,977Trenchless Sewer Rehab 612 Sewer Fund 217,200 77,200 140,000S Alpine Street - MP No. A-2 (3)S Halcyon Road - MP No. A-2 (4)Wood Place - MP No. A-2 (6)Vernon Street - MP No. A-2 (7)140,0005845 Lift Station No. 1 Force Main Replacment Sewer Fund 120,349 120,349Sewer Faciliity 372,249 372,2495849 Maintenance Hole Rehabilitation --- Developer Contributio 47,25447,254612 Sewer Fund60,00060,00060,000 Subtotal - Funded Sewer Projects842,028 642,028200,000200,000 Unfunded Sewer ProjectsTrenchless Sewer Rehab--- Developer Contributio1,1851,185Alder Street ($190) - MP No. A-2 (5)Sewer Fund235,600235,600Cameron Court ($994) - MP No. A-2 (8)235,600Trenchless Sewer Rehab--- Developer Contributio 11,78811,788Woodland Dr ($11,788) - MP No. A-2 (2) 612 Sewer Fund62,70062,700Ash Street - MP No. A-2 (10)62,7005854 Wastewater Master Plan Update 612 Sewer Fund 100,000 100,000100,00058__ Trenchless Sewer Rehab 612 Sewer Fund 50,000 50,000Woodland Drive Backyards, Olive Street to Woodland Drive50,00058__ Trenchless Sewer Rehab 612 Sewer Fund 282,000282,000Pilgrim/Orchard/Cherry - MP No. B-3282,0005856 Huasna Road Sewer Upgrade - MP No. B-2 612 Sewer Fund 726,6005834 Orchard / California Sewer Relocation - MP No. B-3612 Sewer Fund 1,174,4005835 Hillcrest / Sierra Sewer Relocation58__ Sewer Lateral at Woman's Club 612 Sewer Fund Subtotal - Unfunded Sewer Projects2,644,273 12,973 398,300 50,000 282,000 730,300 Total Sewer Projects3,486,301 655,001 200,000 398,300 50,000 282,000 930,3005821, 5842, 5820, 58435817, 58335826, 5853Item 11.b. - Page 87 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIPNew FundingSource of Funds WATER PROJECTS Funded Water Projects5944 Water Well #11 Facilities 241 Water Availability 42,771 42,7715946 Galvanized Service Replacments 640 Water Fund 129,850 129,8505966 Coach Road and Garden Street Pipe Bridges Evaluation640 Water Fund 23,808 23,8085972 Well 7 Evaluation 241 Water Availability 2,316 2,3165974 GIS Software for Water Infrastructure 640 Water Fund 35,000 35,0005942 Water Reservoir No. 7 640 Water Fund (32%) 325,800 180,400 145,400642 Water Facility (68%) 692,400 383,400 309,000454,4005911 640 Water Fund (50%) 215,700 215,700642 Water Facility (50%) 215,700 215,700431,40059__ Central Coast Blue 241 Water Availability 2,491,400 730,000 720,000 80,000 80,000 881,4002,491,400 Subtotal - Funded Water Projects4,174,746 797,546 1,615,800 720,000 80,000 80,000 881,400 3,377,200 Unfunded Water Projects5911 640 Water Fund (50%) 358,400 358,400642 Water Facility (50%) 358,400 358,400716,80059_ Water Master Plan Update640Water Fund 100,000 100,000100,0005911 640 Water Fund (50%) 268,100 268,100642 Water Facility (50%) 268,100 268,100536,2005973 640 Water Fund (75%) 202,400202,400642 Water Facility (25%) 67,50067,500269,9005948 Reservoir 3 and 4 Coating and Seismic Evaluation640 Water Fund 800,000400,000 400,000800,0005966 Coach Road and Garden Street Pipe Bridges Recoating640 Water Fund5965 Reservior #5 Recoating 640 Water Fund5975 SCADA Software/Electronics Upgrade 640 Water Fund 232,8005976 Lierly Lane to Coach Road Upgrade 640 Water Fund (50%) 179,400642 Water Facility (50%) 179,4005931 640 Water Fund (50%) 111,000642 Water Facility (50%) 111,0005926 4-Inch Mains Upgrade - Sierra Drive 640 Water Fund (50%) 146,800642 Water Facility (50%) 146,800Phased Mains Replacement - South Halcyon RoadPhased Mains Replacement - Cornwall StreetHighway 101 Crossing Upgrade - ECR to West Branch StreetCoach Road and Greenwood Drive UpgradesPhased Mains Replacement - Fair Oaks Avenue, Elm Street to Alder StreetItem 11.b. - Page 88 City of Arroyo GrandeProject Summary by Type of ProjectProj.Prior YearTotalNo. Project NameFunding2020-21 2021-22 2022-23 2023-24 2024-25 5 Year CIPNew FundingSource of Funds5927 4-Inch Mains Upgrade - North Alpine 640 Water Fund (50%)199,200642 Water Facility (50%)199,2005928 4-Inch Mains Upgrade - Sunset Drive640 Water Fund (50%)339,600642 Water Facility (50%)339,6005929 4-Inch Mains Upgrade - Ide Street640 Water Fund (50%)201,300642 Water Facility (50%)201,3005930 4-Inch Mains Upgrade - Wood Place640 Water Fund (50%)118,000642 Water Facility (50%)118,0005912 4-Inch Mains Upgrade - Alder Street640 Water Fund (50%)231,500642 Water Facility (50%)231,5005917640 Water Fund (50%)331,100642 Water Facility (50%)331,1005922640 Water Fund (50%)177,200642 Water Facility (50%)177,2005977640 Water Fund (50%)91,800642 Water Facility (50%)91,8005923 Waterline Upgrade, 10" to 12", on Garden Street Subtotal - Unfunded Water Projects6,909,500816,800 536,200 669,900 400,0002,422,900 Total Water Projects11,084,246 797,546 1,615,800 1,536,800 616,200 749,900 1,281,4005,800,100Grand Total, All Capital Projects14,685,112 5,660,989 9,369,100 12,215,713 7,887,913 3,128,001 38,261,716Phased Mains Replacements - Vernon Road4-Inch Mains Upgrade - Beech, Pecan and SandlewoodPhased Mains Replacements - East Cherry AvenueItem 11.b. - Page 89 Headcount Item 11.b. - Page 90 e CITY OF . . -.. ~----. ~-----... ~· ··~ Position Allocation by Department Position Title FY 2019-20 Adopted Change to Adopted Current FY 2020-21 Preliminary Change from Current City Council CITY MANAGER 1.00 0.00 1.00 1.00 0.00 COUNCIL MEMBER 5.00 0.00 5.00 5.00 0.00 Department Totals 5.00 0.00 5.00 5.00 0.00 Administrative Services Full-time ACCOUNTING MANAGER 1.00 0.00 1.00 1.00 0.00 DIRECTOR OF ADMINISTRATIVE SERVICES 1.00 0.00 1.00 1.00 0.00 HUMAN RESOURCES MANAGER 1.00 0.00 1.00 1.00 0.00 SENIOR ACCOUNTING CLERK 3.00 0.00 3.00 3.00 0.00 Full-time totals 6.00 0.00 6.00 6.00 0.00 Department Totals 6.00 0.00 6.00 6.00 0.00 Community Development Full-time ASSISTANT ENGINEER 0.00 1.00 1.00 1.00 0.00 ASSISTANT PLANNER 1.00 0.00 1.00 1.00 0.00 ASSOCIATE ENGINEER 1.00 -1.00 0.00 0.00 0.00 ASSOCIATE PLANNER 0.00 1.00 1.00 1.00 0.00 BUILDING PERMIT TECHNICIAN 1.00 0.00 1.00 1.00 0.00 CHIEF BUILDING OFFICIAL 1.00 0.00 1.00 1.00 0.00 CITY ENGINEER 1.00 0.00 1.00 1.00 0.00 DIRECTOR OF COMMUNITY DEVELOPMENT 1.00 0.00 1.00 1.00 0.00 ENGINEERING INSPECTOR 1.00 0.00 1.00 1.00 0.00 PLANNING/ENGINEERING PERMIT TECHNICIAN 1.00 0.00 1.00 1.00 0.00 GIS ANALYST 1.00 -1.00 0.00 0.00 0.00 PLANNING MANAGER 1.00 -1.00 0.00 0.00 0.00 PROGRAM ANALYST 0.00 1.00 1.00 1.00 0.00 Full-time totals 10.00 0.00 10.00 10.00 0.00 Part time Community Development Intern 0.50 0.00 0.50 0.50 0.00 Part-time totals 0.50 0.00 0.50 0.50 0.00 Department Totals 10.50 0.00 10.50 10.50 0.00 Legislative and Information Services Full-time DIRECTOR OF LEGISLATIVE & INFORMATION 1.00 0.00 1.00 1.00 0.00 EXECUTIVE ASSISTANT / DEPUTY CITY CLERK 1.00 0.00 1.00 1.00 0.00 INFORMATION TECH SPECIALIST 1.00 0.00 1.00 1.00 0.00 INFORMATION TECHNOLOGY 1.00 0.00 1.00 1.00 0.00 Full-time totals 4.00 0.00 4.00 4.00 0.00 Part time SENIOR OFFICE ASSISTANT 0.80 0.00 0.80 0.80 0.00 Part-time totals 0.80 0.00 0.80 0.80 0.00 Department Totals 4.80 0.00 4.80 4.80 0.00 Police Full-time CHIEF OF POLICE 1.00 0.00 1.00 1.00 0.00 EXECUTIVE SECRETARY 1.00 0.00 1.00 1.00 0.00 POLICE COMMANDER 2.00 0.00 2.00 2.00 0.00 POLICE OFFICER 13.00 0.00 13.00 13.00 0.00 POLICE RECORDS/PROPERTY & EVIDENCE CLERK 0.00 1.00 1.00 1.00 0.00 POLICE SERGEANT 5.00 0.00 5.00 5.00 0.00 POLICE TRAINEE 0.00 0.00 0.00 0.00 0.00 SENIOR POLICE OFFICER 5.00 0.00 5.00 5.00 0.00 RECORDS CLERK 2.00 -1.00 1.00 1.00 0.00 Item 11.b. - Page 91 Position Allocation by Department Position Title FY 2019-20 Adopted Change to Adopted Current FY 2020-21 Preliminary Change from Current Full-time totals 29.00 0.00 29.00 29.00 0.00 Part time LEVEL 1 RESERVE OFFICER 0.50 0.00 0.50 0.50 0.00 FLEET/EQUIPMENT TECHNICIAN 0.00 0.00 0.00 0.00 0.00 NEIGHBORHOOD SERVICES TECHNICIAN 1.40 0.00 1.40 1.40 0.00 TRAINING TECHNICIAN 0.50 0.00 0.50 0.50 0.00 Part-time totals 2.40 0.00 2.40 2.40 0.00 Department Totals 31.40 0.00 31.40 31.40 0.00 Public Works Full-time ADMINISTRATIVE SECRETARY 1.00 0.00 1.00 1.00 0.00 CAPITAL IMPROVEMENT PROJECT MANAGER 1.00 0.00 1.00 1.00 0.00 CITYWIDE FLEET COORDINATOR 0.00 1.00 1.00 1.00 0.00 DIRECTOR OF PUBLIC WORKS 1.00 0.00 1.00 1.00 0.00 FLEET COORDINATOR 1.00 -1.00 0.00 0.00 0.00 MAINTENANCE WORKER - BUILDINGS 1.00 0.00 1.00 1.00 0.00 MAINTENANCE WORKER - PARKS 1.00 0.00 1.00 1.00 0.00 MAINTENANCE WORKER - SOTO SPORTS COMPLEX 2.00 0.00 2.00 2.00 0.00 MAINTENANCE WORKER - SEWER 2.00 0.00 2.00 2.00 0.00 MAINTENANCE WORKER - STREETS 2.00 0.00 2.00 2.00 0.00 MAINTENANCE WORKER - WATER 4.00 0.00 4.00 4.00 0.00 MAINTENANCE LEAD WORKER - PARKS 1.00 0.00 1.00 1.00 0.00 MAINTENANCE LEAD WORKER - STREETS 1.00 0.00 1.00 1.00 0.00 PUBLIC WORKS LEAD WORKER - WATER 1.00 0.00 1.00 1.00 0.00 PUBLIC WORKS MANAGER 1.00 0.00 1.00 1.00 0.00 UTILITIES MANAGER 1.00 0.00 1.00 1.00 0.00 Full-time totals 21.00 0.00 21.00 21.00 0.00 Part time BUILDING MAINTENANCE WORKER 0.80 0.00 0.80 0.80 0.00 MAINTENANCE WORKER 1.40 0.00 1.40 1.40 0.00 SUMMER INTERNS 1.40 0.00 1.40 1.40 0.00 Part-time totals 3.60 0.00 3.60 3.60 0.00 Department Totals 24.60 0.00 24.60 24.60 0.00 Recreation Services Full-time DIRECTOR OF RECREATION SERVICES 1.00 0.00 1.00 1.00 0.00 RECREATION COORDINATOR 0.00 1.00 1.00 1.00 0.00 RECREATION SUPERVISOR 2.00 -1.00 1.00 1.00 0.00 Full-time totals 3.00 0.00 3.00 3.00 0.00 Part time ADMINISTRATIVE SECRETARY 0.60 0.00 0.60 0.60 0.00 AM/PM ASSISTANT I 1.00 0.00 1.00 1.00 0.00 AM/PM ASSISTANT II 1.20 0.00 1.20 1.20 0.00 AM/PM ASSISTANT TEACHER 1.20 0.00 1.20 1.20 0.00 AM/PM TEACHER 3.50 0.00 3.50 3.50 0.00 FACILITY ATTENDANT 0.80 0.00 0.80 0.80 0.00 OFFICE ASSISTANT I 0.40 0.00 0.40 0.40 0.00 PRESCHOOL TEACHER 1.70 0.00 1.70 1.70 0.00 SENIOR FACILITY ATTENDANT 0.00 0.00 0.00 0.00 0.00 SPORTS FACILITIES ATTENDANT 0.20 0.00 0.20 0.20 0.00 VOLUNTEER AND PROGRAM COORDINATOR 0.80 0.00 0.80 0.80 0.00 Part-time totals 11.40 0.00 11.40 11.40 0.00 Department Totals 14.40 0.00 14.40 14.40 0.00 City Total 96.70 0.00 96.70 96.70 0.00 Item 11.b. - 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