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SR-202-002 (32)~_ ~ City af Santa Monica City Council Report City Council Meeting: October 24, 2006 Agenda Item: ~~ To: Mayor and City Council Chairperson and Redevelopment Agency Members From: Candace Tysdal, Acting Chief Financial Officer Subject: Adoption of Fiscal Year 2005-06 Year-End Budget Changes and Fiscal Year 2006-07 Budget Changes; Resolution Establishing Various New Classifications and Salary Rates; and Resolution amending the FY2005- 06 and FY2006-07 Gann Limits. Recommended Action The report recommends that the City Council and Redevelopment Agency approve: 1. The final year-end budget changes for FY2005-06 (Exhibits B1 and B2); 2. Changes necessary to further implement the FY2006-07 budget (Exhibit C); It is recommended that City Council approve: 1. A resolution revising salaries for various positions (Exhibit D1); and 2. A resolution amending the Gann limits for FY2005-06 and FY2006-07 (Exhibit E1). Executive Summary The FY2005-06 budget through year-end actions totals $479.9 million in revenues, $498.1 million in expenditures and $369.6 million in capital improvement funds from the previous year that were rolled over for projects in progress. There are no available 1 year-end budget savings. This report also recommends personnel actions to revise salary rates for various positions and to reclassify various positions recommended by City staff and the Personnel Board, and calculation adjustments to the FY2005-06 and FY2006-07 Gann limits to correct annual population change percentage as provided by the State Department of Finance. The Year-End Departmental Performance Review (Exhibit F) and the Capital Improvements Program Status (Exhibit G) reports are attached for information. Discussion FY2005-06 Budqet Summary and Chanqes (Exhibits A, B1 and B2) We began the year with revenues of $463.8 million in the Adopted Budget, which were increased by $16 million as authorized by Council during the year. A minor adjustment of $86,922 is now proposed in the Information Technology Fund to reflect contributions from various funds for computer purchases and telecommunication services, for an ending revenue total of $479.9 million. Expenditures began in the Adopted Budget of $432.1 million. These were increased $46.1 million during the year through Council authorizations, largely for Big Blue Bus capital expenses. An additional $18.9 million in unanticipated expenditure authority is now proposed to close the books. This consists mostly of expenses for legal and technical costs associated with the MTBE settlement litigation; redevelopment pass- through payments to other government agencies and redevelopment bond issuance 2 costs; expenses for the parking citation overpayment program; costs in the bus self- insurance fund for greater than anticipated payment of claims; and personnel costs for Fire and Police for special deployments and constant staffing coverage. These expenditures plus $369.6 million in carryover for capital improvement projects result in a total year-end expenditure budget of $867.7 million. These are detailed in Exhibits A and B1. CITY OF SANTA MONICA BUDGETS (in millions) Adopted Adopted Revenue Revenue Total Expenditure CIP Expenditure Total Budget Revisions Revenues Budget Carryover* Revisions Expenditures FY2005/06 463.8 16.1 479.9 432.1 369.6 66.0 867.7 FY2004/05 437.4 27.4 464.8 418.3 337.0 93.7 849.0 FY2003/04 406.4 12.4 418.8 386.9 355.7 37.6 780.2 * Funds accumulated over multiple years for capital projects not yet complete. Exhibit B2 proposes budget transfers within the department requiring no further appropriations, but necessary to control at the major object level (Salaries and Wages, Supplies and Expenses, and Capital Outlay). FY2006-07 Budqet Chanqes (Exhibit C) Revenue changes primarily reflect new information since the budget adoption. General Fund revenue adjustments show a net increase of $60,433 including a$240,000 reduction in parking citation revenue due to a more aggressive refund program for citation overpayments begun this month. The parking citation revenue loss is off-set by 3 an increase in revenues from the State of California of $250,000 for prior State Mandates reimbursements and $50,433 for Booking Fee reimbursements held by the State until FY2006-07. Appropriation changes to the General Fund include projects previously approved in FY2005-06 but not completed by the year-end ($0.4 million), extension of the limited term Development Services Officer in Planning and Community Development through June 30, 2007 ($91,500) and transfer of Fire Department General Funds for purchase of new computers through the Information Technology Fund ($13,750). Higher expenditures are offset by a reduction in the General Fund CIP for the BBB/OPCC Access Center due to the availability of Community Development Block Grant funds (-$0.5 million). In non-General Funds, revenue adjustments include: additional tax increment revenues of $7.0 million in the four Redevelopment project areas, one-time fuel mitigation funds of $1.0 million for the Big Blue Bus, and the State's reinstatement of repayment for gas tax funds of $0.7 million not paid in the year they were earned, and other miscellaneous fund transfers and grant adjustments totaling $14,621. Appropriation changes in non-General Funds include: additional Redevelopment tax increment pass-through to other agencies as more revenues are expected ($2.0 million), additional TORCA funds for low and moderate income housing projects ($1.4 million) and miscellaneous appropriation in grant and other funds ($58,281). This report 4 also cleans up CDBG grant funding for capital projects with an overall expenditure reduction of $852,835. Additionally, both revenues and expenditures are reduced for the Charnock fund to reflect the engineering committee's budget plan, which shows a delayed rehabilitation schedule. Personnel Actions (Exhibit D1 and D2) Included at Exhibit D1 is a resolution revising salaries for various positions. These salary changes result from an analysis of similar positions in comparable cities and internal equity factors. Included at Exhibit D2 is a listing of position and classification changes, which have been reviewed and approved by the City Manager, Human Resources Director and Personnel Board. The resulting changes will require an increase to Planning and Community Development personnel budget totaling $69,500. These funds are available in the FY2006-07 Non-Departmental budget which will be reduced by an equal amount. Gann Limit Amendments (Exhibits E1, E2 and E3) The Gann appropriation limits the amount of General Fund appropriations that can be made without voter approval. This limit must be set by resolution according to the provisions of Government Code section 7910 and Article XIIIB of the California Constitution and is computed based on two allowable increase factors: annual 5 population change (provided by the State Department of Finance) and the annual percentage change in the City's non-residential assessed valuation (provided by the County Assessor's Office). The limits approved for FY2005-06 and FY2006-07 need to be amended to reflect a correction in the annual population change factors. These changes will decrease the adopted Gann limits but will have no real impact on the City's operations. With these changes the City is still $485,774,575 under the limit. Departmental Performance Review and Capital Improvements Proqram Status Reports ~Exhibits F and G) The FY2005-06 Year-End Departmental PerFormance Review, which indicates progress towards accomplishing objectives and performance indicators established at the outset of the fiscal year, appears as Exhibit F for information. The Capital Improvements Program Status Report (Exhibit G) provides the program and financial status of each active City capital project for information. Budqet/Financial Impact By approving the year-end changes, Council amends: 1) FY2005-06 Budget so that it conforms to the City's legal level of budget control. 2) FY2006-07 Budget to reflect new information since the budget adoption in June. 3) FY2005-06 and FY2006-07 Gann limits. 6 Prepared by: Janet Shelton, Budget Manager Approved: Forwarded to Council: ... ~ ~ ~ Candace Tysdal P. Lamont Ewel Acting Chief Financial Officer City Manager Finance Department Attachments A: Summary of FY2005-06 Revenue and Expenditure Budget Changes B1: Proposed FY2005-06 Revenue, Appropriation and Balance Sheet Changes 62: Summary of Proposed (No Net Budget Impact) FY2005-06 Budget Changes Requiring City Council Approval C: Proposed FY2006-07 Revenue, Appropriations and Balance Sheet Changes D1: Resolution Revising Salary Rates for Various Positions D2: Listing of Positions and Classification Changes E1: Amended FY2005-06 Gann Appropriations Limit E2: Amended FY2006-07 Gann Appropriations Limit E3: Resolution revising FY2005-06 and FY2006-07 Gann Limits F: Department Performance Review Report G: Capital Improvements Program Status Report 7 ~_ . . City Council Report ~ City of Santa Monica City Council Meeting: October 24, 2006 Agenda Item: ~ To: Mayor and City Council Chairperson and Housing Authority Members Chairperson and Redevelopment Agency Members Chairperson and Parking Authority Members From: Candace Tysdal, Acting Chief Financial Officer Subject: Adoption of Fiscal Year 2005-06 Year-End Budget Changes and Fiscal Year 2006-07 Budget Changes; Resolution Establishing Various New Classifications and Salary Rates; and Resolution amending the FY2005- 06 and FY2006-07 Gann Limits. Recommended Action The report recommends that the City Council approve: 1. The final year-end budget changes for FY2005-06 (Exhibits B1 and B2); 2. Changes necessary to further implement the FY2006-07 budget (Exhibit C); 3. A resolution revising salaries for various positions (Exhibit D1); and 4. A resolution amending the Gann limits for FY2005-06 and FY2006-07 (Exhibit E1). Executive Summary The FY2005-06 budget through year-end actions totals $479.9 million in revenues, $498.1 million in expenditures and $369.6 million in capital improvement funds from the previous year that were rolled over for projects in progress. There are no available year-end budget savings. This report also recommends personnel actions to revise 1 salary rates for various positions and to reclassify various positions recommended by City staff and the Personnel Board, and calculation adjustments to the FY2005-06 and FY2006-07 Gann limits to correct annual population change percentage as provided by the State Department of Finance. The Year-End Departmental Performance Review (Exhibit F) and the Capital Improvements Program Status (Exhibit G) reports are attached for information. Discussion FY2005-06 Budqet Summary and Changes (Exhibits A, B1 and B2) We began the year with revenues of $463.8 million in the Adopted Budget, which were increased by $16 million as authorized by Council during the year. A minor adjustment of $86,922 is now proposed in the Information Technology Fund to reflect contributions from various funds for computer purchases and telecommunication services, for an ending revenue total of $479.9 million. Expenditures began in the Adopted Budget of $432.1 million. These were increased $46.1 million during the year through Council authorizations, largely for Big Blue Bus capital expenses. An additional $18.9 million in unanticipated expenditure authority is now proposed to close the books. This consists mostly of expenses for legal and technical costs associated with the MTBE settlement litigation; redevelopment pass- through payments to other government agencies and redevelopment bond issuance costs; expenses for the parking citation overpayment program; costs in the bus self- 2 insurance fund for greater than anticipated payment of claims; and personnel costs for Fire and Police for special deployments and constant staffing coverage. These expenditures plus $369.6 million in carryover for capital improvement projects result in a total year-end expenditure budget of $867.7 million. These are detailed in Exhibits A and B1. CITY OF SANTA MONICA BUDGETS (in millions) Adopted Adopted Revenue Revenue Total Expenditure CIP Expenditure Total Budget Revisions Revenues Budget Carryover"` Revisions Expenditures FY2005/06 463.8 16.1 479.9 432.1 369.6 66.0 867.7 FY2004/05 437.4 27.4 464.8 418.3 337.0 93.7 849.0 FY2003/04 406.4 12.4 418.8 386.9 355.7 37.6 780.2 " Funds accumulated over multiple years for capital projects not yet complete. Exhibit B2 proposes budget transfers within the department requiring no further appropriations, but necessary to control at the major object level (Salaries and Wages, Supplies and Expenses, and Capital Outlay). FY2006-07 Budget Changes (Exhibit C) Revenue changes primarily reflect new information since the budget adoption. General Fund revenue adjustments show a net increase of $60,433 including a$240,000 reduction in parking citation revenue due to a more aggressive refund program for citation overpayments begun this month. The parking citation revenue loss is off-set by an increase in revenues from the State of California of $250,000 for prior State 3 Mandates reimbursements and $50,433 for Booking Fee reimbursements held by the State until FY2006-07. Appropriation changes to the General Fund include projects previously approved in FY2005-06 but not completed by the year-end ($0.4 million), extension of the limited term Development Services Officer in Planning and Community Development through June 30, 2007 ($91,500) and transfer of Fire Department General Funds for purchase of new computers through the Information Technology Fund ($13,750). Higher expenditures are offset by a reduction in the General, Fund CIP for the BBB/OPCC Access Center due to the availability of Community Development Block Grant funds (-$0.5 million). In non-General Funds, revenue adjustments include: additional tax increment revenues of $7.0 million in the four Redevelopment project areas, one-time fuel mitigation funds of $1.0 million for the Big Blue Bus, and the State's reinstatement of repayment for gas tax funds of $0.7 million not paid in the year they were earned, and other miscellaneous fund transfers and grant adjustments totaling $14,621. Appropriation changes in non-General Funds include: additional Redevelopment tax increment pass-through to other agencies as more revenues are expected ($2.0 million), additional TORCA funds for low and moderate income housing projects ($1.4 million) and miscellaneous appropriation in grant and other funds ($58,281). This report 4 also cleans up CDBG grant funding for capital projects with an overall expenditure reduction of $852,835. Additionally, both revenues and expenditures are reduced for the Charnock fund to reflect the engineering committee's budget plan, which shows a delayed rehabilitation schedule. Personnel Actions (Exhibit D1 and D2) Included at Exhibit D1 is a resolution revising salaries for various positions. These salary changes result from an analysis of similar positions in comparable cities and internat equity factors. Included at Exhibit D2 is a listing of position and classification changes, which have been reviewed and approved by the City Manager, Human Resources Director and Personnel Board. The resulting changes will require an increase to Planning and Community Development personnel budget totaling $69,500. These funds are available in the FY2006-07 Non-Departmental budget which will be reduced by an equal amount. Gann LimitAmendments (Exhibits E1, E2 and E3) The Gann appropriation limits the amount of General Fund appropriations that can be made without voter approval. This limit must be set by resolution according to the provisions of Government Code section 7910 and Article XIIIB of the California Constitution and is computed based on two allowable increase factors: annual 5 population change (provided by the State Department of Finance) and the annual percentage change in the City's non-residential assessed valuation (provided by the County Assessor's Office). The limits approved for FY2005-06 and FY2006-07 need to be amended to reflect a correction in the annual population change factors. These changes will decrease the adopted Gann limits but will have no real impact on the City's operations. With these changes the City is still $485,774,575 under the limit. Departmental Performance Review and Capital Improvements Proqram Status Reports (Exhibits F and G) The FY2005-06 Year-End Departmental PerFormance Review, which indicates progress towards accomplishing objectives and perFormance indicators established at the outset of the fiscal year, appears as Exhibit F for information. The Capital Improvements Program Status Report (Exhibit G) provides the program and financial status of each active City capital project for information. Budpet/Financial Impact By approving the year-end changes, Council amends: 1) FY2005-06 Budget so that it conforms to the City's legal level of budget control. 2) FY2006-07 Budget to reflect new information since the budget adoption in June. 3) FY2005-06 and FY2006-07 Gann limits. 6 Prepared by: Janet Shelton, Budget Manager Candace Tysdal C,,1 Acting Chief Financiaf Officer Finance Department Attachments A: Summary of FY2005-06 Revenue and Expenditure Budget Changes B1: Proposed FY2005-06 Revenue, Appropriation and Balance Sheet Changes B2: Summary of Proposed (No Net Budget Impact) FY2005-06 Budget Changes Requiring City Council Approval C: Proposed FY2006-07 Revenue, Appropriations and Balance Sheet Changes D1: Resolution Revising Salary Rates for Various Positions D2: Listing of Positions and Classification Changes E1: Amended FY2005-06 Gann Appropriations Limit E2: Amended FY2006-07 Gann Appropriations Limit E3: Resolution revising FY2005-06 and FY2006-07 Gann Limits F: Department PerFormance Review Report G: Capital Improvements Program Status Report 7 Approved: Forwarded to Council: . , Summary of FY2005-06 Revenue and Expenditure Budget Changes Revenues General Special Revenue Source Charnock Beach Recreation Housing Authority Disaster Relief TOftCA Redevelopment ` CDBG Miscellaneous Grants Asset Seizure COPS Annenberg Grant ~ Water Solid Waste Management Pier Wastewater Civic Auditorium Airport J Special Aviation Stormwater Management Cemetery Big Blue Bus Gas Tax SCAQMD A62766 Cable Communications Fund Parks and Rec Facilities Vehicle Management Info Tech Repl / Svcs Self-Insurance Funds Parking Authority TOTAL ALL FUNDS: Adopted Approved Proposed Proposed as of Revisions Budget Budget 7/1/05 7/1/05 - 6/30/06 Changes 6/30/06 Adopted as of 7/1 /05 Expenditures Approved Proposed Proposed Net Capital Revisions Budget Budget Reappropriation 7/1/05 - 6/30/06 Changes 6/30/06 $ 209,269,628 $ 5,937,702 $ 0 $ 215,207,330 $ 207,901,979 $ 81,532,748 1,893,333 0 0 1,893,333 1,574,472 8,842,669 12,904,054 0 0 12,904,054 11,904,054 3,356,230 6,181,013 23,564 0 6,204,577 5,974,778 796,584 14,559,600 0 0 14,559,600 14,864,844 0 16,788,248 0 0 16,788,248 122,529 14,852,426 350,000 0 0 350,000 223,000 6,713,946 41,863,440 5,056,000 0 46,919,440 43,726,900 46,558,030 1,916,611 0 0 1,916,611 4,277,713 417,265 12,785,931 4,297,337 0 17,083,268 5,703,497 33,461,088 0 0 0 0 0 77,028 135,084 0 0 135,084 0 2,925 0 0 0 0 0 21,000,000 13,667,600 0 0 13,667,600 15,801,647 7,593,501 17, 477, 822 0 0 17,477, 822 18, 270, 051 1,435,648 2,815,400 0 0 2,815,400 2,815,398 7,889,123 11,983,380 0 0 11,983,380 14,519,142 6,228,631 2,828,800 0 0 2,828,800 3,715,986 1,820,464 4,142,900 0 0 4,142,900 3,440,045 3,512,083 2,104,145 0 0 2,104,145 1, 606, 922 721, 370 443,300 0 0 443,300 1,308,790 338,953 60,107,020 0 0 60,107,020 49,901,618 111,677,031 1,749,500 382,362 0 2,131,862 1,681,300 0 110, 500 0 0 110, 500 0 199, 976 0 0 44,700 0 0 44,700 0 199,242 8,463,389 200,000 Q 8,663,389 6,879,857 5,881,849 1,586,264 122,454 86,922 1,795,640 1,330,364 1,558,186 17, 366, 700 0 0 17, 366, 700 14, 685, 948 0 232,700 0 0 232,700 (176,600) 2,946,631 $463,771,062 $16,019,419 $86,922 $479,877,403 $432,054,234 $369,613,627 * Includes Downtown, Ocean Park, Earthquake Recovery, and Low/Moderate Income Housing Redevelopment Funds. $ 7,094,907 $ 4,509,835 $ 301,039,469 247,079 86,683 10,750,903 0 6,703,336 21,963,620 203, 639 17, 991 6, 992 , 992 0 0 14, 864, 844 (3,002,571) 1,971 11,974,355 1,012,311 0 7,949,257 (301,068) 4,511,902 94,495,764 2,650,897 0 7,345,875 4,307,466 1,590 43,473,641 100,000 0 177,028 270,405 0 273,330 0 0 21,000,000 (1,096,522) 0 22,298,626 273,884 0 19,979,583 123,950 349,093 11,177,564 (5, 762, 332 ) 0 14, 985, 441 107,944 0 5,644,394 111, 031 3,401 7, 066, 560 984,358 0 3,312,650 32,895 0 1,680,638 38,703,836 495,044 200,777,529 382,362 0 2,063,662 0 2,269 202,245 0 482,338 482,338 0 0 199,242 273, 942 136,133 13,171, 781 96,673 0 2,985,223 336,048 1,628,180 16,650,176 53 0 2,770,084 $47,151,187 $18,929,766 $867,748,814 m X 2 W ~ D PROPOSED FY2005-06 REVENUE, APPROPRIATIONS AND BALANCE SHEET CHANGES I. REVENUE ADJUSTMENTS Fund Information Technology Replacement and Services (55) Department/Division/Proiect Amount City Manager/ Information Systems II. APPROPRIATION ADJUSTMENTS EXHIBIT B1 Reason 86 922 To reflect contributions from various funds as required for the purchase of computers and related equipment, as well as telecommunication services. Fund DepartmentlDivision/Prolect Amount Reason General (01) Records and Election Services/ $124,889 To appropriate funds to supplies and Administration expenses for unanticipated litigation expenditures. General (01) Finance/ Revenue $909,821 To appropriate funds to supplies and expenses primarily for a business license audit and parking citation related processing fees. General (01) City Attorney/ City Attorney $446,619 To appropriate funds for personnel costs to reflect equity adjustment for attorney positions (+$348,335) and supplies and expenses for greater than anticipated legal expenditures (+$98,284). General (01) Police/ Office of Operations $2,027,676 To appropriate funds for personnel costs above the budget primarily due to overtime deployment (+$1,718,047) due to Pico Neighborhood Special Detail, Pier Security Special Detail, Communications Center coverage and Jail/Custody Section hours. Also, to appropriate funds to supplies and expenses for greater than anticipated fuel costs (+$2g2,147), and capital outlay for an upgrade to the crime analysis software (+$17,482). 9 PROPOSED FY2005-06 REVENUE, APPROPRIATIONS AND BALANCE SHEET CHANGES Fund Department/Division/Proiect General (01) Fire/ Administration General (01) Fire/ Fire Suppression and Rescue General (01) Non-Departmental/ Interfund Transactions General (01) Recreational and Cultural Capital Improvement/ PMP Restroom/Concession Replacement Total General (01): Special Revenue Source Non-Departmental/ All Other (04) Transactions Special Revenue Source Non-Departmental/ Interfund (04) Transactions Total Special Revenue Source (04): Charnock (05) Environmental and Public Works Management/ Water Beach Recreation (11) Community and Cultural Services/ Open Space Management Disaster Relief (13) Earthquake Capital Improvement/ Parking Structure #8 EXHIBIT B1 Amount Reason $83,600 To appropriate funds for supplies and expenses above budget primarify due to rising costs for fuel and building maintenance. $803,666 To appropriate funds for personnel costs above the budget primarily due to overtime deployment resulting from the need for constant staffing to cover higher employee absences. ($86,436) To reflect the transfer of funds from the Special Revenue Source Fund for the Cultural Arts Plan. $200,000 To appropriate legal settlement funds for park building replacement projects. $4,509,835 $247 To appropriate funds to supplies and expenses for greater than anticipated park beautification $86,436 To reflect the transfer of funds to the General Fund for the Cultural Arts Plan. $86,683 6.703.336 To appropriate funds for unbudgeted legal and technical costs associated with ongoing litigation. 17 991 To appropriate funds for greater than anticipated lifeguard contract costs. 1 971 Technical adjustment to reflect additional funding previously approved by FEMA for the Parking Structure #8. 10 PROPOSED FY2005-06 REVENUE, APPROPRIATIONS AND BALANCE SHEET CHANGES Fund Low/Moderate Income Housing Redevelopment (15) Department/Division/Project Amount Non-Departmental/ All Other Transactions Low/Moderate Income Community and Economic Housing Redevelopment Development Capital Improvement/ (15) Low/Mod Income Housing Earthquake Recovery Non Departmental/ All Other Redevelopment (17) Transactions Total Redevelopment Funds (15-18): Miscellaneous Grants Public Safety Capital Improvement/ (20) Local Law Enforcement Block Grant 2004 Pier (30) Police/ Harbor Unit Pier (30) Resource ManagemenU Economic Development Total Pier (30): Airport (33) Resource Management/ Airport Big Blue Bus Big Blue Bus/ Transit Services SCAQMD AB 2766 (44) Non-Departmental/ All Other Transactions EXHIBIT B1 Reason $216,080 To appropriate 20% (Fund's share) of the bond issuance costs of the Earthquake Redevelopment Tax Allocation Refunding Bonds, 2006. $1,767,527 To appropriate additional project funds based on the actual tax increment revenues received by June 30, 2006. $2,528,295 To appropriate funds for greater than anticipated tax increment pass- through payments (+$1,684,515) and the bond issuance costs (80%) of Earthquake Redevelopment Tax Allocation Refunding Bonds, 2006 (+$843,780). $4,511,902 1 590 To appropriate interest earnings for the 2004 grant project $50,829 To appropriate funds for personnel costs above the budget primarily due to overtime deployment (+$49,517) and to supplies and expenses for greater than anticipated fuel costs (+$1,312). $298,264 To appropriate funds to supplies and expenses for unanticipated litigation expenditures. $349,093 3 401 To appropriate funds for personnel costs above the budget primarily due to overtime. 495 044 To appropriate funds to supplies and expenses for greater than anticipated fuel costs. 2 269 To appropriate funds for the annual financial audit fees. 11 PROPOSED FY2005-06 REVENUE, APPROPRIATIONS AND BALANCE SHEET CHANGES Fund Department/Division/Proiect Amount Cable Communications Non-Departmental/ Interfund (51) Transactions Vehicle Management Environmental and Public Works (54) ManagemenU Fleet Management Bus Self-Insurance {57) Non-Departmental/ Bus III. BALANCE SHEET CHANGES Disaster Relief (13) Balance Sheet Transfer-in Wastewater (31) Balance Sheet Transfer-out EXHIBIT B1 Reason 482 338 Technical adjustment for supplies and expenses to reflect transfer of the remaining fund balance to the General Fund, as the Cable Fund was merged into the General Fund in FY2005-06. 136 133 To appropriate funds to supplies and expenses for greater than anticipated vehicle repair costs and unexpected support to Hurricane Katrina affected city (+$135,917) and to capital outlay for office equipment (+$216). 1.628.180 To appropriate funds to supplies and expenses for greater than anticipated payment of claims. $6,514,322 Advance from the Wastewater fund for the 10% of FEMA 1994 earthquake recovery funds held by the State until all sewer projects completed and audits passed. ($6,514,322) Advance to the Disaster Relief fund for the 10% of FEMA 1994 earthquake recovery funds held by the State until all sewer projects completed and audits passed. 12 EXHIBIT B2 SUMMARY OF PROPOSED (NO NET BUDGET IMPACT) FY2005-06 BUDGET CHANGES REQUIRING CITY COUNCIL APPROVAL Salaries & Supplies & Capital Net Fund Department Wa es Expenses Outlav Chanqe General City Manager $0 ($76) $76 $0 Supplies and Expenses savings are transferred to Capital Outlay for office furnishings. General Records and Election Services ($32,047) $60,047 ($28,000) $0 Salaries and Wages and Capital Outlay savings are transferred to Supplies and Expenses for unanticipated miscel{aneous litigation expenses associate with the Oaks Initiative. General Finance ($93,504) $104,651 ($11,147) $0 Salaries and Wages and Capital Outlay savings are transferred to Supplies and Expenses for unanticipated franchise (Adelphia) audit and tax audit findings follow-up investigation expense. General CityAttorney $0 $1,500 ($1,500) $0 Capital Outlay savings are transferred to Supplies and Expenses for greater than anticipated books and pamphlet costs. General Human Resources ($13,922) $13,922 $0 $0 Salaries and Wages savings are transferred to Supplies and Expenses for greater than anticipated personnel exam expenses. General Planning and Community $0 ($2,686) $2,686 $0 Development Supplies and Expenses savings are transferred to Capital Outlay for greater than anticipated computer equipment needs. General Fire $0 $131,472 ($131,472) $0 Capital Outlay savings are transferred to Supplies and Expenses for greater than anticipated fire truck maintenance expenses. General Community and Cultural Services $0 ($52,899) $52,899 $0 Supplies and Expenses savings are transferred to Capital Outlay for office equipment and furnishings at Virginia Avenue and Memorial Parks and for unanticipated tennis court resurfacing at Ocean View Park. General Resource Management $14,502 ($14,5Q2) $0 $Q Supplies and Expenses savings are transferred to Safaries and Wages for the use of outside temporary staff to cover vacant positions. 13 EXHIBIT B2 SUMMARY OF PROPOSED (NO NET BUDGET IMPACT) FY2005-06 BUDGET CHANGES REQUIRING CITY COUNCIL APPROVAL r Salaries 8~ Supplies & Capital Net Fund Department Waqes Expenses Outlav Chan e Beach Environmental and Public ($60,701) $60,701 $0 $0 Works Management Salaries and Wages savings are transferred to Supplies and Expenses for greater than anticipated vehicle maintenance and fuel costs. Pier Resource Management ($107,720) $107,720 $0 $0 Salaries and Wages savings are transferred to Supplies and Expenses for unanticipated miscellaneous litigation expenses. Airport Resource Management $35,074 $9,096 ($44,170) $0 Capital Outlay savings are transferred to Salaries and Wages for the use of outside temporary staff to cover vacant positions and Supplies and Expenses for greater than anticipated vehicle fuel costs. Cemetery Environmental and Public ($38,023) $25,789 $12,234 $0 Works Management Salaries and Wages savings are transferred to Supplies and Expenses for greater than anticipated vehicle maintenance expenses and to Capitaf Outlay for furniture and furnishings at the mausoleum offices. Big Blue Bus Big Blue Bus ($368,555) $368,555 $0 $0 Salaries and Wages savings are transferred to Supplies and Expenses for greater than anticipated bond and insurance costs. Vehicle Environmental and Public ($74,040) $74,040 $0 $0 Management Works Management Salaries and Wages savings are transferred to Supp{ies and Expenses for greater than anticipated vehicle repair expenses. 14 PROPOSED FY2006-07 REVENUE, APPROPRIATIONS AND BAIANCE SHEET CHANGES I. REVENUE ADJUSTMENTS Fund General (01) General (01) General (01) Totat General (01) Charnock (05) Low/ Moderate Income Housing Redevelopment (15) EXHIBIT C DepartmentlDivision/Proiect Amount Reason Finance/ Administration and $250,000 To reflect increased SB 90 Budget reimbursements from the State primarily due to payment of prior year claims per the FY2006-07 State budget. Finance/ Revenue $50,433 To reflect reinstatement of booking fee reimbursements per the FY2006- 07 State budget. Police/ Administrative Services ($240,000) To reflect new program to proactively refund overpaid parking citations. $60,433 Finance/ Revenue Resource Management/ Housing Downtown Project Area Resource Management/ (16) Administration and Redevelopment Earthquake Recovery Resource Management/ Project Area (17) Administration and Redevelopment I$5.053.959) To reflect the adjustment to the Engineering's Committee's adopted budget. $770,800 To refiect increased tax increment payments from the Earthquake Recovery (+$762,000) and Ocean Park (+$27,400) project areas, partially offset by ~ess tax increment revenue from the Downtown (- $18,600) project area. Adjustments based on latest assessed value information from Los Angeles County. ($60,400) To reflect decreased tax increment receipts based on latest assessed value information from Los Angeles County, partially offset by the end of ERAF payments to the State. $5,885,700 To reflect increased tax increment receipts based on latest assessed value information from Los Angeles County and the end of ERAF payments to the State. 15 PROPOSED FY2006-07 REVENUE, APPROPRIATIONS AND BALANCE SHEET CHANGES Fund Department/Division/Proiect Amount Ocean Park Project Area Resource Management/ (18) Administration and Redevelopment Total Redevelopment Funds (15 -18): Miscellaneous Grants Library/ Administration (20) Miscellaneous Grants Community and Cultural Services/ (20) Human Services Miscellaneous Grants Environmental and Public Works (20) Management/ Environmental Programs Total Miscellaneous Grants (20): Big Blue Bus (41) Big Blue Bus/ Transit Programs Gas Tax (43) Environmental and Public Works Management/ Civil Engineering and Architecture EXHIBIT C Reason $371,500 To reflect increased tax increment receipts based on latest assessed value information from Los Angeles County and the end of ERAF payments to the State. $6,967,600 $33,737 To reflect receipt of Public Access Computer Hardware grant from the Biil and Melinda Gates Foundation (+$28,500) and an increase in the State Pubfic Library Staff Education Program grant (+$5,237). $437,134 To reflect federal Housing and Urban Development (HUD) funding for Serial Inebriate Grant. ($470,000) To reflect the cancellation of Prop 13 grant for the 16th Street runoff project. $871 Information City Manager/ Information Systems Technology Replacement and Services (551 16 $998.807 To reflect one-time fuel mitigation funds from the MTA formula share. $665•165_ To reflect State budget action reinstating local traffic street and road improvement funds. Funds represent two years funding allocation. 13 750 To reflect additional contributions from Fire Department for the purchase of additional computers. PROPOSED FY2006-07 REVENUE, APPROPRIATIONS AND BALANCE SHEET CHANGES EXHlBIT C Fund Depa~tment/Division/Proiect Amount Reason II. APPROPRIATION ADJUSTMENTS General (01) General (01) General (01) General (01) General (01) General (01) ~ General (01) General (01) General (01) Planning and Community Development/ Administration Planning and Community Development/ City Planning $166,500 To appropriate funds for the Permits Plus on-line permitting system previously budgeted in FY2005-06 (+$75,000) and full-year funding for the Development Services Officer position (+$91,500). $144,500 To appropriate funds for the Housing Element of the Genera{ Plan previously budgeted in FY2005-06 (+$75,000) and salary equity adjustments (+$69,500). Fire/ Administration ($13,750) To reflect transfer of funds to the Information Technology Replacement and Services Fund for the purchase of new computers. Fire/ Training $70,000 To appropriate funds for the purchase of a Records Management System previously budgeted in FY2005-06. Community and Cultural Services/ $95,092 To appropriate unspent budget for Open Space Management the eucalyptus tree removal program previously budget in FY2005-06 Community and Cultural Services/ Cultural Affairs Community and Cultural Services/ Human Services $3,436 To appropriate funds for the Cultural Arts Plan previously budgeted in FY2005-06. $510,939 To appropriate funds for the Homeless Evaluation previously budget in FY2005-06 (+$73,805) and the Serial Inebriate Grant (+$437,134). Library/ Administration and Facilities Non-Departmental / All Other Transactions ($10,000) Technical change to move the Public Library Education grant budget to the Miscellaneous Grants Fund. ($69,500) To transfer budget authority to PCD/ City Planning Division for salary adjustments. 17 PROPOSED FY2006-07 REVENUE, APPROPRIATIONS AND BALANCE SHEET CHANGES Fund General (01) Department/Division/Proiect Amount Non-Departmental/ Interfund Transactions General (01) Housing and Community Development Capital Improvements/ BBB OPCC Access Center Total General (01): Special Revenue Housing and Community Source (04) Development Capital Improvements/ BBB OPCC Access Center Charnock (05) Environmental and Public Works Management/ Water Charnock (05) Wastewater and Water Capital ImprovemenU Charnock Water Treatment Plant Total Charnock (05): Beach Recreation (11) Community and Cultural Services/ Open Space Management TORCA (14) Community and Economic Development Capital Improvement/ TORCA Affordable Housing Trust Fund Low/Moderate Income Community and Economic Housing Redevelopment Development Capital Improvement/ (15) Low/Mod Income Housing Downtown Non Departmental/ All Other Redevelopment (16) Transactions Earthquake Recovery Streets, Traffic Control, Parking Redevelopment (17) Capital Improvement/ 20th and Cloverfield Blvd Improvements EXHIBIT C Reason ($437,134) To increase the reimbursement from the Miscellaneous Grants Fund for the Seriai Inebriate Grant (-$437,134) ($528,488) To decrease General Fund budget due to availability of Community Development Block Grant funds. ($68,405) 1 8 4 To appropriate additional funds for the OPCC Access Center project. $11,095 To reflect the adjustment to the Engineering's Committee's adopted budget. ($5,065,054) To reflect the adjustment to the Engineering's Committee's adopted budget. ($5,053,959) 41 To appropriate additional funds for increased cost of the lifeguard contract. 1.408.301 To appropriate available TORCA funds for affordable housing projects~ $770,800 To appropriate additional available funds for low and moderate income housing projects. ($14,317) To reduce pass-through payments to other agencies due to less than anticipated Tax Increment revenues. $500,000 To appropriate redevelopment funds for the 20th and Cloverfield Blvd Improvements project. 18 PROPOSED FY2006-07 REVENUE, APPROPRIATIONS AND BALANCE SHEET CHANGES Fund Earthquake Recovery Redevelopment (17) Department/Division/Proiect Amount Non Departmental/ All Other Transactions Total Redevetopment Funds (15-18): Community Community and Economic Development Block Development Capital ImprovemenU Grant (19) BBB OPCC Access Center Community Community and Economic Development Biock Development Capital Improvement/ Grant (19) Low/Mod Income Housing Projects Community Streets, Traffic Control, Parking Development Block Capital ImprovemenU 20th and Grant (19) Cloverfield 81vd Improvements Total Community Development Block Grant (19) Miscellaneous Grants Non-Departmental/ Ali Other (20) Transactions Miscellaneous Grants Non-Departmental/ Interfund (20) Transactions EXHIBIT C Reason $762,000 To increase pass-through payments to other agencies due to additional Tax Increment revenues. $2,018,483 $528,488 To appropriate additional CDBG funds for the OPCC Access Center project offsetting a decrease in General Fund budget authority. ($881,323) To reduce the appropriation in housing projects to reflect the CDBG spending plan. ($500,000) To reduce the appropriation in the 20th and Cloverfield project to reflect the CDBG spending plan. ($852,835) $43,737 To appropriate Library Staff Education grant from the State (+$15,237) and Public Access Computer Hardware Upgrade grant from the Gates Foundation (+$28,500). $462,134 To increase reimbursements to the General Fund for the Serial Inebriate Grant (+$437,134) and to the Big Blue Bus Fund for administering Prop A projects (+$25,000). Miscellaneous Grants Wastewater and Water Capital (20) Improvement/ Prop 13 - 16th Street Runoff BMP ($470,000) To reflect the cancellation of Prop 13 grant for the 16th Street runoff project. Total Miscellaneous Grants (20): $35,871 19 PROPOSED FY2006-07 REVENUE, APPROPRIATIONS AND BALANCE SHEET CHANGES Fund Department/Division/Proiect Big Blue Bus (41) Non-Departmental/ Interfund Transactions Information Computer Equipment Replacement Technology Program/ Equipment Replacement Replacement and Services (55) III. BALANCE SHEET CHANGES General (01) Balance Sheet Transfer - in General (01) Balance Sheet Transfer - in Special Revenue (04) Balance Sheet Transfer - out Cemetery (37) Balance Sheet Transfer - out EXHIBIT C Amount Reason f$25•0001 To increase the reimbursement from the Miscellaneous Grants Fund for administering the Prop A projects, as per approved MTA Prop A budget. $11,000 To reflect transfer of funds from the Fire Department for computer purchases. $130,677 Reflects cancellation of loan to the Cemetery Fund due to sufficient fund balance. $617,459 To restore Balance Sheet Designation for Homeless Capital Projects Set-Aside due to availability of additional CDBG funds for the OPCC Access Center project ($528,488) and use of Balance Sheet Reserve (61,864} for Homeless Contributions ($61,864) To fund OPCC Access Center project ($130,677) Reflects cancellation of loan from the General Fund due to sufficient fund balance. 20 EXHIBIT D2 Department Records and Election Services Human Resources POSITION AND CLASSIFICATION CHANGES Division Delete Add Administration 1.0 FTE permanent Records and Election Services Manager (Assistant City Clerk) 1.0 FTE permanent Assistant Director of Records and Election Services (Assistant City Clerk) Human Resources Resource Housing Management Resource Administration Management and Redevelopment Environmental and Public Works Management Maintenance Management Community and Cultural Services Community and Cultural Services Community Programs Human Services 1.0 FTE permanent Administrative Staff Assistant 1.0 FTE permanent Housing and Redevelopment Manager 1.0 FTE permanent Senior Administrative Analyst - Housing and Redevelopment 1.0 FTE permanent Senior Administrative Analyst 1.0 FTE permanent Principal Community Services Supervisor - Senior Services 1.0 FTE permanent Administrative Staff Assistant - Human Resources 1.0 FTE permanent Housing Manager 1.0 FTE permanent Senior Administrative Analyst - Redevelopment 1.0 FTE permanent Senior Administrative Analyst - Maintenance Management 1.0 FTE permanent Principal Community Services Supervisor 0.5 FTE permanent Community Services Program Coordinator 25 EXHIBIT E2 CITY OF SANTA MONICA AMENDED GANN APPROPRIATIONS LIMIT CALCULATION OF FY2005-06 LIMIT FY2004-05 GANN APPROPRIATIONS LIMIT~a~ $475,656,176 ADJUSTMENT FACTORS Allowable FY2005-06 Adjustment: Non-Residential Assessed Valuation Change~b~ 1.1700 times City Population Change~~~ 1.0070 = X 1.1782 FY2005-06 REVISED GANN APPROPRIATIONS LIMIT $560,418,107 (a) As adopted by the City Council on June 15, 2004 (Resolution #9955} (b) Based on assessed valuation data provided by the Los Angeles County Assessor for FY2004-05 (c) Per State Department of Finance, May 1, 2005 28 ee o e eso u ~ o n os . an . ac men s . . ava ~ a e o r rev ~ ew . , a e ~ er s ~ce