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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 '�SnADU�1sTMEI�715 i. 1}Pr1i Si6I!!- 83'B�lil1 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 &. °. lnN aiiiale pFt'el Tme at alrblen IMFi4E1 'can.. nlE PRImMy RPASON C6 eS Finance 2080- BYtlget t0 Pe BUtl atMalyst p Finance 2080- Budge t0 Sr. BUEpMAnelys[ Newpoai0on -9636 86 Flnanco �22ID- AGminlzbalwn 1.0 StsRAssiicin 0 FelanW Y210- AGmiNx6ation W Asskknl Atlmini:an We Analyst New,nw., je 47. Finance @10- AtlmFGanni LO 81 Atlmlillai Anayst Flna— 2320- FiandW Opeici 1.0 Flnantlai bysmmaMalyst Newpoxltlon Finance 2220 Fnanual Opnvd— 2I1 Faylc111crnidan Finanw iMa-F social OpmaBOns 20 Payroll Spociaflst Recazzlf ticn t W2 Fnanco 2130- Flncnclel Operaryana i.0 FnancNl OpttatlorS Mgr Finenw 22aN- Financial OpmaryOM1t 1.a Flnancial is catlone MaN90f EpuMan anent 2;506 Fnwce ..- Inbmal AUtlil t.0 Sr lnlenc AUtlOat F.. ccc20- Flnanclal 011.cnx 1.0 PeyfollANninl9tlamr Nmvpoallin iB9f3 tlbrzry et60- Ratcmnca 5enws 6.0 LlbraryAacishMll W2ry 6180 -leiie tl B.. Sarviws 6.0 Leeary Aaactcnlll Cinned.: Dlveaneian9a- reorganlcabcn PW 1. -C-ndW Snvicae 10 CusbElel Sarvl— SUparint -dare Dal. pacNCn PW 14623- CYStidial Smiys I.. Cuatotlial COrNac4 Atlminlstrabr pW an- CYa�dIaSsi 1.0 Cl.dW SOrvIws Atlminlx0am posi New i ione PW 14523 - F.111ce, Mampemeal t0 Face. Mantenmsa Sti anMentlant PW g523- Fa"NOSMarvtpement t0 FadAtloa SOrvlwxAtlmin W., T. change- wlarylnueasa PVJ 491 Resource 0.awveryaiMRerycBnp.__ 1,0 Ruaen Aaaislent PW 441 Resourm Racweryon40.erycOnp 1.0 Z. W.a Coortll.., NawpeslGOn 6.100 PW Ilea- Camomry _ 1.0 CememryBOrvlcaa RapresanleWe FW Ifi4b Camolory 10 Funeral Servlms Tetlinidan New,inin ,7,589 005 len0- McAldllmlum LO Q edianl CCS ___ 6210 CivicAUNbrlum 1,p EvenlAtlontlant0 OWISIOncLang O reargonrsv4an 14,098 CCS b'1t0 -CFns AUtllloXUm 1.0 F ccl Vei11ASsisyntll CCS 19810- ClAcAutlleftia 1,0 Evant.n.ecll ..I.. tltanpe- MCrpanicaWn -t119e 665 1184 -Twidt MaIntanance- Mechanl¢ 3.0 Mechanic ll NwposlGcn 30 1189,540 955 ip FacIIIGea Mini llMW Snanveor BSS 652 = Tmnxll Mammnd m- Mechanln 1.0 T it FaillGea Malnienanca SupervWf NowpoaWCn 42,908 BBB 1.0 ScTnraiiPmOmm Analyst BBB 6Sec - Tranzt Deentans- Mariencent LO Transit Harming Atlminciabr N—,.ii n >(416 BBe 1,0 as, Sc TremitPmgnm Pni BBB 6540 Transt Opeiatiow- Management 1.0 Transit Plannm Newpoedon ,. BBB 1,0 P1a0mm Ma1yc1 BBB 6540 Tnnaiopelallons- Management nP Tmnak5chodula, Nowposilbn BBB 1,0 Tlansi[s,aw,a Tachnlclan BBB 6540 - Transit OPemtlonx- i4c —geci 1.0 Trznslt9cne.lcr Nowpcsillan 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).