SR-10-23-2012-8AAgency Report
City Council Meeting: October 23, 2012
Agenda Item: 8 - -A
To: Mayor and City Council, Housing Authority, and Santa Monica
Redevelopment Successor Agency
From: Gigi Decavalles- Hughes, Director of Finance
Martin Pastucha, Director of Public Works
Donna Peter, Director of Human Resources
Subject: FY 2011 -12 Year -End Changes, FY 2012 -13 Budget Adjustments and
Position Changes, and FY 2012 -14 Capital Improvement Program Budget
Adjustments
Recommended Action
Staff recommends that the City Council, Housing Authority, and Santa Monica
Redevelopment Successor Agency:
1) Appropriate funds to the Fiscal Year 2011 -12 and Fiscal Year 2012 -13 Revised
Budgets as detailed in Attachment A;
Staff recommends that the City Council:
2) Approve a change to the Fiscal Year 2013 -14 Capital Improvement Program
Budget Plan, as detailed in Attachment A;
3) Adopt a Resolution establishing classification and salary rates for various
positions detailed in Attachment B; and
4) Approve the position and classification changes detailed in Attachment C.
Executive Summary
Fiscal Year 2011 -12 included changes that will have ongoing impacts on City budget
practices, such as the implementation of biennial budgeting and expenditure control
budgeting for City operating budgets, and a move to zero -based budgeting for the
Capital Improvement Program (CIP). To ensure that the City is prepared to meet new
budget challenges going forward, and to incorporate certain adjustments on the advice
of the City's auditors, staff is recommending various changes to the FY 2011 -12 and FY
2012 -13 operating and capital budgets.
At year end, the City's financial outlook continues to appear stable. However, the full
impact of the dissolution of redevelopment, which occurred in FY 2011 -12, is still
unknown at this time. The City's actual performance as compared to budget indicates
that, after incorporating the FY 2011 -12 changes recommended in this report, the
General Fund ended the year with $6.7 million in additional revenues and an
expenditure savings of $3.2 million. The total, audited General Fund balance will not be
available until the end of the calendar year and will be published with the City's
Comprehensive Annual Financial Report (CAFR). All other funds ended the year with
higher than anticipated revenues and lower than anticipated operating expenditures
totaling $7.9 million.
Recommended FY 2011 -12 budget changes include the forgiveness of a $4.5 million
loan and an additional $1.7 million subsidy by the General Fund to the Cemetery Fund,
and accounting adjustments related to redevelopment and housing funds, among other,
smaller changes. The report also requests FY 2012 -13 budget appropriations to
implement expenditure control budgeting, make position and classification changes, and
to reflect capital improvement program changes based on new information. Finally, the
report requests a change to the CIP Budget Plan for FY 2013 -14 to allocate funding to
the Lincoln Blvd Streetscape master planning project.
Background
On June 21 2011, Council adopted the FY 2011 -12 Budget and approved the FY 2012-
13 Budget Plan as part of the City of Santa Monica's FY 2011 -13 Biennial Budget. On
October 25, 2011, January 10, 2012, and June 12, 2012, Council approved certain
revisions to the FY 2011 -12 Revised Budget that adjusted revenues, expenditures and
staffing. On June 12, 2012, Council also adopted the FY 2012 -13 Budget, adopted the
first year (FY 2012 -13) and approved the second year (FY 2013 -14) of the CIP Biennial
Budget.
On February 8, 2011, Council authorized staff to begin using expenditure control
budgeting alongside the biennial budget process. Expenditure control budgeting is a
best practice budget- saving technique whereby departments have the benefit of using
one third of their year -end savings in future years.
2
Discussion
During FY 2011 -12, the City's budget was impacted by a number of changes, including
the implementation of biennial budgeting and expenditure control budgeting for City
operating budgets, a move to zero -based budgeting for the Capital Improvement
Program (CIP), and the dissolution of redevelopment. With the continued uncertainty
resulting from the dissolution of redevelopment, as well as the need to accommodate
rising pension and healthcare costs, it is necessary to keep the City's Revised Budget,
the basis of our forecasting, up -to -date. Therefore, staff is recommending various
operating and capital budget adjustments to the FY 2011 -12 and FY 2012 -13 Revised
Budgets and to the FY 2013 -14 CIP Budget Plan.
Status of Fiscal Year 2011 -12 Budget at Year -End — At fiscal year -end, the City's
financial outlook continues to appear stable. The City's actual performance as
compared to budget indicates that, including the FY 2011 -12 changes recommended in
this report, the General Fund ended the year with $6.7 million in additional revenues
and an expenditure savings of $3.2 million. The total, audited General Fund balance.
will be available at the end of the calendar year and will be published with the City's
Comprehensive Annual Financial Report (CAFR).
A large majority of General Fund departments saved a total of $4.8 million in their
operating budgets in FY 2011 -12. One third of this amount, or $1.6 million, will be
appropriated back to these departments in FY 2012 -13 as part of expenditure control
budgeting. Additional savings and overexpenditures in other General Fund accounts
netted a total of $3.2 million in savings from budgeted operating expenditures, as noted
above. Savings for most departments were primarily achieved as a result of position
vacancies. Staff will examine vacant positions when preparing the FY 2013 -15 Biennial
Budget this coming spring.
General Fund revenues were 2.3 percent higher than the FY 2011 -12 Revised Budget
amount. This increase reflects greater than anticipated sales taxes ($2.4 million),
3
Measure Y Transaction and Use Taxes ($1.5 million — 50 percent of which was paid to
the Santa Monica /Malibu Unified School District), additional property taxes primarily
from residual payments related to dissolution of the former Redevelopment Agency
($1.9 million), and $1.0 million in additional Real Property Transfer Taxes. Overall, tax
revenues have returned to pre- recession levels.
Non - General Funds also ended FY 2011 -12 with higher than anticipated revenues and
lower than anticipated operating expenditures totaling $7.9 million. Major changes from
budget included decreased redevelopment revenues, expenditure savings or higher
than anticipated revenues in Big Blue Bus, Wastewater, Pier, and Self- Insurance funds,
and timing variations in receipt of grant revenues or reimbursements.
Work on the dissolution of redevelopment continues. To date, the Successor Agency
has submitted to the California Department of Finance (DOF) an inventory of all housing
assets and an accounting of all available cash and cash - equivalent housing assets. An
accounting of non - housing cash and cash - equivalent assets is due to DOF by
December 15, 2012. In addition, the DOF recently denied a large number of
enforceable obligations listed in the Successor Agency's recent ROPS (Recognized
Obligation Payments Schedule) for January through June 2013. Staff is in the process
of setting up a meet and confer session with DOF to discuss the items denied as eligible
to receive property tax fund allocations.
Pending the outcome of these reviews, staff has been modeling various scenarios
depending on DOF's potential decisions related to the City's and Successor Agency's
ability to retain obligations and funds. In each scenario, the City would be required to
cancel or defer capital improvement projects, such as the Corporation Yards project, or
find new ways to finance other projects, such as Fire Station 1, as well as use General
Fund capital and possibly economic uncertainty reserves to avoid impacts on services.
As the next step in the budget process, staff will develop the Five Year Forecast that will
be presented to Council in January 2013. Based on the most recent General Fund
financial status update presented to Council on May 22, 2012, staff projected that the
General Fund would experience a structural deficit (expenditures would exceed
revenues) of $3.6 million two years from now, in FY 2014 -15, and that this deficit would
increase to $4.6 million in FY 2015 -16. While FY 2011 -12 year -end results are not
sufficient to indicate a change in the forecast at this time, staff will consider these
results, as well as changes to the reserve balance of the General Fund, and any new
information related to the dissolution of redevelopment, when developing the forecast.
As noted in the May 22, 2012 report, staff continues to develop possible adjustments
that would help to avoid realization of out -year deficits.
Fiscal Year 2011 -12 Budget Changes — The following FY 2011 -12 Revised Budget
adjustments are necessary to incorporate significant expenditure changes in various
funds:
Cemetery Operating Subsidy — As presented to Council in previous reports
(most recently in the Mav 22, 2012 Financial Status Update and the January 10,
2012 Midyear reports), the Cemetery has required loans and subsidies from the
General Fund for the past 14 years. The Cemetery Fund does not maintain
operating or capital reserves, and will not have sufficient fund balance to repay
the General Fund for these loans and subsidies in the foreseeable future. During
the past year, staff completed an analysis of Cemetery operations and finances,
and has implemented changes that will decrease expenses going forward. These
changes include implementation of operational efficiencies, staff restructuring,
and consolidation of consultant services. The General Fund has sufficient fund
balance to forgive the Cemetery's debt and cover past Cemetery operating
shortfalls, thereby providing a "clean slate" for the Cemetery. The total amount to
be forgiven by the General Fund is $6.2 million. Funds had previously been set
aside in General Fund fund balance assignments to cover this expenditure; these
assignments will now be released.
I.".
Y Warehouse Closure — The closure of the City's warehouse in FY 2011 -12 will
result in ongoing savings for the City; however, there were one -time costs
associated with the final accounting of inventory. While Council appropriated
$1.65 million for such costs in June 2012, actual expenses totaled only $1.3
million. As a result, staff recommends reducing the budget by the unexpended
amount ($0.32m in the General Fund and $0.3m in the Water Fund).
• Housing Assistance Program Vouchers — In FY 2011 -12, the U.S. Department
of Housing and Urban Development (HUD) directed housing authorities to spend
down their Section 8 Program reserves in order to offset annual program
allocations. The Housing Authority utilized $0.35 million from reserves (Net
Restricted Assets) to fund vouchers in addition to those funded through the
annual program funding stream. An appropriation of $0.35 million in Net
Restricted Assets to the Housing Authority Fund is necessary to reflect the
incremental payment. Additionally, a $0.29 million appropriation to the Housing
Authority Fund is necessary to reflect vouchers issued on behalf of Section 8
tenants who transfer from other cities. The latter appropriation is offset by the
reimbursement revenue from the Housing Authorities where those tenants
originated.
• Redevelopment Payments — On August 10, 2010 and January 17, 2011,
respectively, the City and Redevelopment Agency (Agency) entered into
Cooperation Agreement No. 9267 (CCS /RAS) and Implementing Agreement No.
9318 (CCS /RAS) to ensure the completion of Agency priority projects and set
forth the payment schedule to reimburse the General Fund for costs associated
with the projects' implementation. In FY 2010 -11, the Agency made a $139.8
million prepayment to the City for work to be completed under Cooperation
Agreement No. 9267. In reviewing the City's books last fall, the City's
independent auditor required that the prepayment be recognized as revenue in
the General Fund in FY 2011 -12. As a result, an accounting adjustment is
needed to show and budget the $139.8 million in prepaid funds as revenue from
the Redevelopment Agency to the General Fund in FY 2011 -12. An
0
accompanying expenditure budget appropriation is required in the former
Redevelopment Successor Agency Funds to recognize this payment. The
revenues offset capital improvement project appropriations approved by Council
on December 13. 2011.
• Civic Center Village Loan - The Civic Center Village, a mixed -use, mixed -
income community under construction in Santa Monica's Civic Center, involves a
99 -year ground lease of the property by the City to the developer, Related
California. An up -front payment of $19.4 million for the ground lease was paid to
the City at the close of escrow, which occurred in FY 2011 -12. As stipulated in
the Disposition and Development Agreement (DDA), the City was to provide an
affordable housing loan of $19.4 million to Santa Monica Housing Partners, LP to
build 160 affordable units on site. Funding for this loan had not been budgeted
due to the uncertain timing of the close of escrow as a result of the economic
downturn. Staff recommends increasing budget authority in the FY 2011 -12
Special Revenue Fund budget by $19.4 million to account for the loan.
• Step Up on Second Affordable Housing Loan — During FY 2011 -12, the City
issued an affordable housing loan to Step Up on Second, an affordable housing
development in the downtown area. The loan is forgivable, and as such, needs to
be recorded as an expenditure in FY 2011 -12. This requires increasing budget
authority in the General Fund by $1.3 million. The appropriation would come from
General Fund non - spendable fund balance.
Housing Obligation Funds — This is an accounting adjustment to move $20.3
million in budgeted funds used by staff to perform affordable housing
administrative responsibilities and funding functions into the Low /Moderate
Income Housing Fund from the Housing Authority Fund for better tracking.
Fiscal Year 2012 -13 Budget Changes - Expenditure Control Budgeting — Expenditure
control budgeting is a cost - saving strategy that provides an incentive for departments to
save budget appropriations rather than practice the "use it or lose it" approach common
in many cities. A large majority of General Fund departments saved a total of $4.8
FA
million in FY 2011 -12 operating expenses (total General Fund savings were $3.2 million
after accounting for other savings and overexpenditures). These departments may now
use one -third of their previous year's savings for one -time needs. Funds may only be
spent on activities furthering the department's mission and may be used for one -time
capital needs or for a specific investment, or banked for a rainy day. The General Fund
total that will be allocated back to departments in FY 2012 -13 is $1.6 million.
Fiscal Year 2012 -13 Budget Changes - Capital Improvement Program (CIP) — Staff
recommends adjustments and changes to the FY 2012 -13 capital budget that are based
on information received since the June 2012 Budget Adoption. While the entire list of
changes and adjustments is shown in Attachment A, the following are some of the
major changes:
• Lincoln Boulevard Resurfacing Project - Two federal earmarks, totaling
approximately $1.6 million, were secured in FY 2012 -13 for the Lincoln
Boulevard Resurfacing project. The use of these earmarks will free up $850,000
in General Fund and $700,000 in Local Return funding for eligible projects
ranked next in the prioritized listing of unfunded capital projects that was recently
completed as part of the FY 2012 -14 capital biennial budgeting process. These
projects include the concept and feasibility analysis of a City Services Building,
the Lincoln Boulevard Streetscape Master Plan, and Street Resurfacing on
Transit Routes and on Moomat Ahiko Way. Staff is requesting that $1.2 million
be re- appropriated in FY 2012 -13 and that an additional $0.4 million be approved
for the Lincoln Boulevard Streetscape Master Plan as part of the FY 2013 -14
Proposed Capital Improvement Budget Plan.
• Berkeley Traffic Engineering Project - Staff is requesting $60,000 for the
Berkeley Street Traffic Engineering project. Identified as a community priority
during the "Can We Talk" budget meetings in 2011 and early 2012, this project
will address concerns with vehicular speeds on Berkeley Street and the
associated impacts to pedestrian safety.
® Airport Parking Lot Pavement Rehabilitation Project - Staff recommends that
the Airport Parking Lot Pavement Rehabilitation project, originally programmed
for FY 2014 -15, receive funding ($350,000) in FY 2012 -13. Completion of this
project will enable staff to lease the lot to local car dealerships, thereby giving
these businesses much - needed space to store their new car inventory, while also
generating additional revenue for the Airport.
• Michigan Avenue Bikeway Technical Work - Staff has requested that available
Agensys Development Agreement funds ($70,350) be used to fund initial
planning for the Michigan Avenue Neighborhood Greenway Bikeway project.
Fiscal Year 2012 -13 Position Changes — Due to restructuring and reviews of certain
positions, a number of salary and position changes are necessary in FY 2012 -13. These
changes result in a budget reduction in the General Fund Revised Budget and an
increase in non - General Fund Revised Budgets. The attached resolution (Attachment
B) sets forth the salary rates for new position classifications and adjusts the salary rates
of existing position classifications based on classification and compensation studies.
With the exception of the Organizational Development and Training Administrator and
the Community Forest Supervisor, and the as- needed Living Wage salary changes, all
of which were administrative clean up items from the FY 2012 -2013 adopted budget,
the positions shown in Attachment B correspond to new position classifications or equity
adjustments requested and shown in the Position and Classification Changes listing
(Attachment C).
The Position and Classification listing includes twenty -eight positions that are being
deleted and /or added by various City departments. Twenty -five position changes are
classification changes due to restructuring within a department or are administrative
corrections. Three position changes are due to reclassification or equity review
requests submitted by an employee or operating department. The primary reason for
each change is listed in the attachment. These changes result in a decrease of one Full
Time Equivalent employee (FTE) in the General Fund and an increase of three FTEs in
the Big Blue Bus Fund, for a net increase of two FTEs citywide. These total budget
impact of all position changes result in a $0.2 million net budget increase (a decrease of
$0.1 million in the General Fund and an increase of $0.3 million in non - General funds),
as detailed in Attachment A.
Next Steps — As the final step in the close of FY 2011 -12, Council will receive the
Comprehensive Annual Financial Report later this fiscal year. Staff will consider year
end results as well as any new information related to the dissolution of redevelopment
and will present a Five Year Forecast to Council in January 2013.
Financial Impacts & Budget Actions
As indicated in the summary table below, the budget changes recommended for FY
2011 -12 result in a $7.2 million, or 2.4 percent, net increase over the FY 2011 -12
General Fund Revised Budget. This net expenditure increase is completely offset by the
release of $7.5 million in previously- designated fund balance assignments for the
Cemetery Fund loan and subsidy and the Step Up on Second loan, resulting in no net
change to the General Fund spendable fund balance. For all non - General funds, not
including accounting adjustments made on the advice of our auditors, budget changes
result in a $13.8 million, or a 3.9 percent, net increase over the FY 2011 -12 Revised
Budget. The $13.8 million is entirely offset by an up -front lease payment made to the
City in FY 2011 -12. Attachment A lists all accounting adjustments as well as budget
changes.
FY 2012 -13 budget changes for expenditure control amounts, position changes, and
capital projects result in' a $1.4 million, or 0.4 percent, net increase over the FY 2012 -13
General Fund Adopted Budget, which will be entirely offset by using FY 2011 -12
savings to cover the expenditure control budgeting appropriations. All non - General
Fund adjustments result in a net total increase of $2.5 million, or 0.7 percent, over the
FY 2012 -13 Adopted Budget.
10
Finally, staff requests that Council approve the inclusion of $0.4 million in funding for the
Lincoln Street Resurfacing Project in the FY 2013 -14 CIP Budget Plan. All budget
actions are detailed in Attachment A.
Summary Budget Adjustments
(in millions)
FY 2011 -12
FY 2012 -13
FY 2013 -14
Percent chance from Revised Budaet 2.4% 0.4% N/A
Percent change from Revised Budget 3.9% 0.7% N/A
* Supported by release of $4.5m of nonspendable fund balance and $1.7m of previously assigned fund
balance related to the Cemetery, and release of $1.3m of nonspendable fund balance for the Step Up on
Second loan.
* *Expenditure budget increase is offset by FY 2011 -12 General Fund savings.
* ** Offset by up -front lease payment of $19.4 million.
Prepared by: Sarah Johnson, Senior Budget Analyst
Approved: Forwarded to Council:
ku ---
Martin Pastucha
Director of Public Works
Donna Peter
Director of Human Resources
Rod Gould
City Manager
Attachments:
Attachment A FY 2011 -12, 2012 -13, and 2013 -14 Budget Adjustments
Attachment B Resolution for Position Changes
Attachment C Position and Classification Changes Q1 FY 2012 -13
11
FY 2011 -12 Year -End
Budget Adjustments - Operating and Capital
Revenue Budget Adiustments - General Fund
Attachment A
De artment Division Project Name Description FY 12 -13 Amount
P / 1 P Account
RDA Payment to Genera l Fund Redevelopment Payments — On August 10, 2010 and January 17, 2011, respectively, the City and Redevelopment Agency 01224.401860 $139,831,463
(Agency) entered into Cooperation Agreement No 9267 (CCS /RAS) and Implementing Agreement No. 9318 (CCS /RAS) to ensure
the completion of Agency priority projects and set forth the payment schedule to reimburse the General Fund for costs
associated with the projects implementation. A total of $139.8 million in prepaid funds was recognized as revenue from the
Redevelopment Agency to the General Fund in FY 2011 -12 per these Agreements. An expenditure budget appropriation is
required in the former Redevelopment Successor Agency Funds to recognize this payment. The revenues will offset capital
improvement project appropriations approved by Council on December 13, 2011.
TOTAL REVENUE BUDGET ADJUSTMENTS $139,831,463
Expenditure Budget Adiustments - General Fund
De P artment Division Pro1 ect Name Description Account Amount
nxrease /(oe�eose)
Public Works
Facilities Management Warehouse Closure —The closure of the City's warehouse in FY 2011 -12 will result in ongoing savings for the City; however, there 01484.522330 ($321,271)
were one -time costs associated with the final accounting of inventory. While Council appropriated $1.65 million for such costs in
June 2012, actual expenses totaled only $1.3 million. As a result, staff recommends reducing the budget by the unexpended
amount($0.32m in the General Fund and $0.3m in the Water Fund - listed below).
Non Departmental
Nondepartmental - Interfund Transfer Cemetery Operating Subsidy— As presented to Council in previous reports (most recently in the May 22, 2012 Financial Status 01695.579320
Update and the January 10, 2012 Midyear reports), the Cemetery has required loans and subsidies from the General Fund for the
past 14 years. The Cemetery Fund does not maintain operating or capital reserves, and will not have sufficient fund balance to
repay the General Fund forthese loans and subsidies in the foreseeable future. During the past year, staff completed an analysis
of Cemetery operations and finances, and has implemented changes that will decrease expenses going forward. These changes
include implementation of operational efficiencies, staff restructuring, and consolidation of consultant services. The General
Fund has sufficient fund balance to forgive the Cemetery s debt and cover past Cemetery operating shortfalls, thereby providing
a "clean slate" for the Cemetery. The total amount to be forgiven by the General Fund is $6.2 million. Funds had previously
been set aside in General Fund fund balance assignments to cover this expenditure; these assignments will now be released.
Capital Improvement Project
$6,163,386
1328 Second Street Step Up on Second Affordable Housing Loan — During FY 2011 -12, the City issued an affordable housing loan to Step Up on H010049.589000 $1,331,252
Second, an affordable housing development in the downtown area. The loan is forgivable, and as such, needs to be recorded as
an expenditure in FY 2011 -12. This requires increasing budget authority in the General Fund by $1.3 million. The appropriation
would comefrom General Fund non - spendable fund balance.
TOTAL GENERAL FUND EXPENDITURE ADJUSTMENTS $7,173,367
FY 2011 -12 Year -End
Budget Adjustments - Operating and Capital
Attachment A
Expenditure Budget Adiustments - All Other Funds
Department /Division /CIP Name Description Account Amount
Special Revenue Fund (04) $19,400,000
Civic Center Village Civic Center Village loan - The Civic Center Village, a mixed- use, mixed - income community under construction in Santa Monica's 0044077.589000 $19,400,000
Civic Center, involves a 99 -year ground lease of the property by the City to the developer, Related California. An up -front
payment of $19.4 million for the ground lease was paid to the City at the close of escrow, which occurred in FY 2011 -12. As
stipulated in the Disposition and Development Agreement (DDA), the City was to provide an affordable housing loan of $19.4
million to Santa Monica Housing Partners, LP to build 160 affordable units on site. Funding for this loan had not been budgeted
due to the uncertain timing of the close of escrow as a result of the economic downturn. Staff recommends increasing budget
authority in the FY 2011-12 Special Revenue Fund budget by $19.4 million to account for the loan.
Housing Fund (12)
($19,650,878)
Housing - Section 8 Housing Program Housing Assistance Program Vouchers — In FY 2011 -12, the Housing Authority utilized $0.35 million from Section 8 Program 122691.577344
$345,990
reserves (Net Restricted Assets) to fund vouchers in addition to those funded through the annual program funding stream. An 122691.577346
$285,843
appropriation of $0.35 million in Net Restricted Assets to the Housing Authority Fund is necessary to reflect the incremental
$801,303
payment. Additionally, a $0.29 million appropriation to the Housing Authority Fund is necessary to reflect vouchers issued on
behalf of Section 8 tenants who transfer from other cities. The latter appropriation is offset by the reimbursement revenue from
$102,498,706
the Housing Authorities where those tenants originated.
Redevelopment Payments - explanation above
Affordable Housing Operations Housing Obligation Funds — On January 24, 2012, the City Council assigned responsibility to perform affordable housing R125005.589000
($20,282,711)
administrative responsibilities and funding functions previously performed by the Redevelopment Agency to the Housing
Authority using proceeds from the Housing Obligation Funds. As a result, $20.3 million of Housing Obligation Funds were
$4,188,523
appropriated to the Housing Authority Fund. A correction is needed to move the budget from the Housing Authority Fund to the
Redevelopment Payments- explanation above
Low /Mod Income Housing Fund. (see below).
$4,188,523
Low /Mod Income Housing Fund (15) $52,625,642
Affordable Housing Operations Housing Obligation Funds- explanation above- Transfer from 12 Fund R155005.589000 $20,282,711
RDA Payment to General Fund Redevelopment Payments — On August 10, 2010 and January 17, 2011, respectively, the City and Redevelopment Agency R155003.589000 $32,342,931
(Agency) entered into Cooperation Agreement No 9267 (CGS /RAS) and Implementing Agreement No. 9318 (CCS /RAS) to ensure
the completion of Agency priority projects and set forth the payment schedule to reimburse the General Fund for project
implementation costs. A total of $139.8 million was recognized as a payment from the Redevelopment Agency to the General
Fund in FY 2011 -12 per these Agreements. An expenditure budget appropriation is required in the former Redevelopment
Agency, now Successor Agency, in funds (Funds 15,16,17 and 18) to record the transfer.
Downtown RDA Fund (16)
$801,303
RDA Payment to General Fund
Redevelopment Payments- explanation above
R165003.589000
$801,303
Earthquake RDA Fund (17)
$102,498,706
RDA Payment to General Fund
Redevelopment Payments - explanation above
R375003.589000
$102,498,706
Ocean Park RDA Fund (18)
$4,188,523
RDA Payment to General Fund
Redevelopment Payments- explanation above
R185003.589000
$4,188,523
Water Fund (25)
($36,456)
Public works - Water
warehouseCl osure - Unexpended budget; explanation above.
25671.522330
($36,456)
Cemetery Fund (37)
($6,163,386)
Nondepartmental - Interfund Transfer
Cemetery Operating Subsidy - Forgiveness of loan and subsidy from the General Fund to the Cemetery; explanation above.
37695.579320
($6,163,386)
TOTAL OTHER FUNDS
EXPENDITURE ADJUSTMENTS
$153 663 454
(I In {Iilrh r.,1(I tlhr{ R)IIII i ,L. 1111611 IIII -III- Il liblfii.Illlll. -III) I11 11i1).11tUhlrl l 11!!h ,lu -ISII Iilu I III iIFII I!I III�NI fr!!- lilllillll„llil . a111111�ills, li( lY4` ��' l6XPel�I�k7Ut2ElBllp
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Expenditure Budget Adjustments
Department /Division /Pro ject Name Description
General Fund
Community and Cultural Services
Finance
Public Works
Expenditure Control Budget Savings
Capital Improvement Projects
Pedestrian Action Plan
Berkeley Traffic Engineering
Lincoln Blvd Resurfacing
Lincoln Blvd Streetscape Master Plan
City Service Building
FY 2012 -13 and FY 2013 -14
Budget Adjustments - Operating and Capital
Position Related Changes
Net Changes
Position Related Changes
Reduction in Supplies and Expenses budget
Position Related Changes
Various Departments
Funds previously identified for this project are being utilized on the Lincoln Blvd
Resurfacing project and a new source of funds was necessary forthis priority project.
New Project.
Account
Various
Various
Various
Various
Various
C010456.589000
N/A
A new federal earmark will replace the General Fund allocation for Lincoln Blvd C017041.589000
resurfacing. These freed up General Funds will be used for the City Service Building in FY C017076.589000
2012 -13 and the Lincoln Blvd. Streetscape Master Plan project in FY 2013 -14. P014083.589000
Attachment A
FY12- 13Amount FY13- 14Amount
($25,197)
$0
$28,969
($28,969)
($118,356)
$1,619,753
($100,000)
$200,000
$60,000
($850,000)
$490,000
$360,000
TOTAL GENERAL FUND EXPENDITURE ADJUSTMENTS $1,376,200 $360,000
Other Funds
SPECIAL REVENUE SOURCE FUND (04) $70,350
Michigan Ave Bikeway Technical Work Funded by Agensys Developer Agreement funds. 0047079.589000 $70,350
MISCELLANEOUS GRANTS FUND (20)
Lincoln Blvd Resurfacing- Prop C LR
Moomat Ahiko Way - St Resurf - Prop C
Street Resurfacing on Transit Routes -
Ocean Park Blvd - Prop C LR
Street Resurfacing CIWMB
A new federal earmark will replace the Local Return funding allocation for Lincoln Blvd C207041.589020
resurfacing. These freed up Local Return funds will be used forthe Moomat Ahiko Way C207078.589000
Street Resurfacing project and the Street Resurfacing on Transit Routes project. M200152.589000
In order to assist project managers to manage their projects, a new account number is C207077.589000
created for this project. The related budget and encumbrance is moved from M200152.
Move budget to new Ocean Park Blvd project account number.
Street Resurfacing on Transit Routes- Move budget to new Ocean Park Blvd project account number.
Real Time Beach Parking — Fed /State ITS Adjust budget amount to match approved grant amount.
Lincoln Blvd Resurfacing - STPL New grant amount.
Lincoln Blvd - HPP New federal earmark.
M200152.589500
M200152.589000
C207005.589100
C207041.589000
C207041.589010
$1,715,857
($700,000)
$350,000
$350,000
$544,324
($5,302)
($539,022)
$500
$125,000
$1,590,357
FY 2012 -13 and FY 2013 -14
Budget Adjustments - Operating and Capital
Expenditure Budget Adjustments (continued)
Attachment A
Department /Division /Project Name Description
Account
FY12- 13Amount FY13- 14Amount
Ino.se /(Decrease) Incmase/(Dettease)
Resource Recovery and Recycling (27)
Public Works
Position Changes
Various
$28,424
Resource Recovery and Recycling
Position Changes
Multiple
$28,424
Civic (32)
Community and Cultural Services
Position Changes
Various
$1,709
Civic Auditorium
Multiple
$18,382
AIRPORT FUND (33)
$350,000
Airport Parking Lot Pavement
Funds included in FY 2014 -15 Budget Plan for existing parking lots. Completion of this
M330642.589000
$350,000
Rehabilitation
project will enable staff to lease the lot and generate additional revenue for the Airport.
Cemetery (37)
Public Works
Position Changes
Various
$6,132
Cemetery
Multiple
$17,689
Big Blue Bus (41)
Big Blue Bus
Position Changes
Various
$283,868
Transit Maintenance - Mechanics
Position Changes
Multiple
$230,897
Transit Services - Management
Position Changes
Multiple
$54,987
POSITON AND CLASSIFICATON CHANGES Q1 FY 2012 -13
Attachment C
DELETE
ADD
REASON
34I
4 VBT��OTAL &. °.
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FW
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10
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New,inin
,7,589
005
len0- McAldllmlum
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CCS
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ip
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1.0
T it FaillGea Malnienanca SupervWf
NowpoaWCn
42,908
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1.0
ScTnraiiPmOmm Analyst
BBB
6Sec - Tranzt Deentans- Mariencent
LO
Transit Harming Atlminciabr
N—,.ii n
>(416
BBe
1,0
as,
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BBB
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1.0
Transit Plannm
Newpoedon
,.
BBB
1,0
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nP
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6540 - Transit OPemtlonx- i4c —geci
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4,2T1
11 -an' tlo naflntl -ce Mngo wib', Fw 1obIFY2 %2A3WtlpW erpoC,# -amiw NO[amanfA
TOTAL
20 FIT
1]B�Tffi
Reference Resolution
No. 10714 (CCS).