SR 05-23-2017 4A
Ci ty Council
Report
City Council Meeting : May 23, 2017
Agenda Item: 4.A
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To: Mayor and City Council
From: Gigi Decavalles -Hughes, Director , Finance Department, Budget
Susan Cline, Director, Public Works Department, Donna Peter, Director,
Human Resources Department
Subject: Financial Status Update, FY 2017 -19 Proposed Biennia l Budget, and FY
2017 -18 Proposed CIP Budget
Recommended Action
Staff recommends that the City Council:
1. Receive the FY 2017 -18 through FY 2021 -22 Financial Status Update;
2. Receive City Departments’ presentations on the FY 2017 -19 Proposed Biennial
Budget;
3. Review and provide direction to staff on the FY 2017 -19 Proposed Biennial
Budget and FY 2017 -18 Proposed Capital Improvement Program (CIP) Budget
(Attachment A); and
4. Review and provide direction to staff on the recommendations of the Fee Study
Report (Att achment D ) and proposed Beach Parking rates .
Executive Summary
This report presents the City of Santa Monica’s FY 2017 -19 Proposed Biennial Budget
and Capital Improvement Program Budget for FY 2017 -18, as well as the May 2017
Financial Status Update (Upda te) for the General Fund for Fiscal Years 2017 -18
through FY 2021 -22. The Update includes the numbers set forth in the Proposed
Budget as well as new information received since the Five -Year Financial Forecast was
presented to Council on January 24, 2017 .
The FY 2017 -19 Proposed Biennial Budget (Attachment A) is balanced, with resources
dedicated to maintaining the City’s core services and allocating new and repurposed
funding to programs t hat reflect Council priorities. Given the certainty that pension c osts
will rise sharply beginning in FY 2018 -19 and the uncertainty about our national
economy in future years, this budget lives within our means and begins the long -term
reduction of our staffing levels to maintain Santa Monica’s fiscal health and
sustain ability. While there is a slight increase in p ermanent staff in the General F und to
address emerging issues such as cybersecurity, reductions in staff in non -general funds
mean a decrease of 3.8 FTE positions overall.
This budget incorporates an evolving new “Framework” that will ultimately link the
results the City seeks to accomplish with the funding needed to achieve those results
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and the approach the City will take to measur e performance. The Proposed Biennial
Budget is $773.7 million in FY 2017 -18 a nd $802.1 million in FY 2018 -19. The
significant increase is due to the inclusion of capital improvement projects funded using
reserves and bond proceeds.
The May 2017 General Fund Financial Status Update includes the FY 2017 -19
Proposed Biennial Budget numbers in its projection of the City’s future budget climate.
The Update shows two years of positive General Fund structural balances before an
anticipated deficit of approximately $3.8 million in FY 2019 -20 that increases to almost
$19 million (3.7% of the General Fund budget) in FY 2021 -22. The projected deficits
are due primarily to increases in pension costs.
The financial status of other funds remains relatively stable. However, the Housing
Authority Fund is projected to require subsidies through the end of the forecast period.
The Pier Fund is also projected to require subsidies as the combination of operating and
large capital expenditures are outpacing the growth of revenues during the forecast
period.
Also presented in this report are the res ults of a citywide Fee Study (Attachment D)
conducted to calculate the City’s cost of providing various services that benefit
individual users of the service rather than all members of the community, and to identify
changes to the current fee structure to ensure that the City is recovering an appropriate
share of these costs through user fees.
Background
On January 24, 2017 Council reviewed the Five -Year Financial Forecast for the period
FY 2017 -18 through FY 2021 -22 (Attachment B). The Forecast’s best, probable , and
worst case scenarios provided a range of impacts that the General Fund could be
required to withstand. In the probable scenario, General Fund expenditures would
slightly exceed projected revenues as early as FY 2017 -18 and the structural de ficit
would rea ch $16.4 million by FY 2021 -22.
Discussion
Economic Update
The U.S. economy continues to grow, but at a mild pace. Economic growth as
measured by GDP was positive in 2016 for the seventh consecutive year, one of the
longest economic recover ies on record but also one of the weakest. Economic growth
has averaged just 2.1% annually during the post -recession period and most economists
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are projecting continued modest growth (2 -2.5% range annually) over the 2017 -2019
time period. Unemployment is at its lowest level in ten years. The housing market
remains strong and inflation continues to be low. The Federal Reserve has begun to
increase interest rates and is expected to continue these increases over the next two
years in an effort to “normaliz e” rates.
However, the economy is not without risks. The policy impacts of the new
administration in Washington cannot yet be determined. Also, history would indicate
that the economy is likely to head into a recession somet ime within the next five year s.
The State economy recovered strongly from the “Great Recession.” Growth in
household incomes is exceeding the national average. However, during that time, the
State budget has also expanded in an attempt to correct long term issues. However,
after s everal years of strong growth, State revenues are beginning to fall short of
projections. According to the Governor’s FY 2017 -18 Proposed Budget, an operating
deficit of nearly $2 billion will occur next fiscal year with on -going deficits in the same
rang e in the future unless corrective action is taken. While the budget does propose
corrective actions, the possibility of a recession in the next few years poses additional
significant risks to the State Budget.
Santa Monica’s economy remains relatively st rong due in large part to its geographic
location and its diversified tax revenue base. However, there are signs of moderation in
the local economy’s growth rate. General Fund revenue growth has begun to slow after
several years of strong increases. Ave rage annual growth the last three years has been
3.2% following growth rates of over 8% in the three years of recovery following the
recession. Also, as with the State and national economies, the threat of a recession
could significantly alter revenue pro jections. More information on some of the City’s key
revenue sources is provided below.
Property values in the City remain the third highest in Los Angeles County for a City
with the 19th largest population. The FY 2016 -17 assessed value increase was 6.5%
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after a 6% gain the previous year. Moderate increases of 3 -4% are projec ted over the
next five years.
Sales tax growth rates are expected to be modest, reflecting the loss of several large
tax generators and the shifting of retail activity to on -line sales. City taxable sales are
projected to grow by 3% in FY 2017 -18 and another 3.6% in FY 2018 -19. The
additional half percent TUT tax approved by voters in November 2016, Measure GSH,
will not remain in the General Fund as it will pass through to affor dable housing uses
and the School District.
Tourism, which provides a major stimulus to the local economy by creating jobs and
producing revenues, continues to show strength. Transient Occupancy Taxes have
increased at an average annual rate of 9.3% over the last six years, and revenues are
expected to continue having healthy increases over the forecast period, reflecting the
recent opening of two new hotels and another one that is under construction and
anticipated to open within the next three years. O ne area of uncertainty over the
forecast period is the impact of new registration requirements fo r home share hosting
platforms.
Business License Taxes are expected to show some weakness in FY 2017 -18,
reflecting the loss of several of the largest taxpaye rs due to relocations, before
resuming a moderate growth rate of just under 3% for the remainder of the forecast
period. Utility Users Tax revenues are declining slightly in FY 2017 -18 and then staying
flat over the forecast period as revenues from teleco mmunication services continue to
drop. Parking Facility Taxes are expected to grow by approximately 2% per year over
the forecast period. And interest rates, which fell to historically low levels over the last
seven years, significantly impacting the Cit y’s investment income, have begun to
increase. While a gradual increase is expected over the forecast period, rates are still
expected to remain at relatively low levels.
General Fund Financial Status Update
The May General Fund Financial Status Update r eflects revised revenue projections as
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well as proposed operating and capital budget recommendations included in the
Proposed Budget. Assumptions related to retirement contributions and healthcare costs
remain unchan g ed since the January forecast.
Staff has completed three forecast scenarios that contemplate Best, Probable , and
Worst Case impacts on the General Fund. The chart below shows the three forecast
scenarios.
The Probable scenario, which serves as the baseline for the forecast, shows the
Gene ral Fund experiencing a potential shortfall of approximately $3.8 million in
FY 2019 -20 that increases to almost $19 million (3.7% of the General Fund budget) in
FY 2021 -22. The major challenges to the City’s budget continue to be pension, health
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insuranc e and workers’ compensation costs. T he incremental lowering of the rate used
by the California Public Employees’ Retirement System (CalPERS) to forecast the
growth of its investments from 7.5% to 7.0% over three years beginning in FY 2018 -19
will result i n up to 23% increases in pension contribution rates within five years. This
translates to an increase of approximately $2.0 million to General Fund retirement costs
in FY 2018 -19 that increase to almost $13 million in FY 2021 -22, 70% of the deficit
amount . Also negatively impacting the fund balance are the continued 8% annual
increases in health insurance premiums and 10% annual increases in workers’
compensation costs that far exceed the 2.7% average annual growth rate of revenues.
In the Best Case scen ario, bolstered by higher increases in revenues, the General
Fund would experience a potential shortfall of approximately $1.2 million in FY 2020 -21
that increases to $8.3 million in FY 2021 -22. In the Worst Case scenario, which shows
the effects of a pos sible recession, the General Fund would experience a shortfall of
$4.3 million in FY 2017 -18 that would increase significantly to $27.5 million in
FY 2021 -22.
Other Fund Status
Other major funds that are included in the Financial Status Update fall into t wo
categories: 1) funds that operate with sufficient revenues to sustain necessary operating
capital needs, and 2) funds that have a structural deficit where ongoing revenues are
not sufficient to cover ongoing expenditures.
Self -Sustaining Enterprise Fun ds
The Water and Wastewater Funds have sufficient revenues to cover current operations.
Rate increases in the Water Fund allow the implementation of the Sustainable Water
Master Plan while also maintaining reserve levels. The Wastewater Fund continues to
have adequate revenues and reserves to meet current operational and capital
expenditures.
The Resource Recovery and Recycling (RRR) Fund will maintain a positive fund
balance until FY 2019 -20. There are several upcoming proposals that may potentially
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ha ve a substantial impact on the financial stability of the fund after FY 2019 -20,
including the piloting of a residential wet/dry collection system, expanding the
commercial “rot or not” program, the Fund’s share of costs to complete the Corporate
Yards mod ernization project, and the displacement of the recycling contractor at the
Corporate Yards that will result in additional costs for transporting the City -collected
recycling materials to an offsite location. Staff will continue to monitor fund performanc e
and consider the need for a rate increase in the future.
The BBB Fund will also maintain a positive fund balance over the next five years. BBB,
like most transit agencies in the country, continues to be confronted with reduced
ridership, and BBB staff continues to develop strategies to improve ridership. The fund
will receive additional revenue from the new voter -approved Measure M, which
allocates an additional ½ cent sales tax to agencies in order to improve traffic
congestion, keep transit fares aff ordable and improve bus systems.
The Airport, Beach and Cemetery Funds will generate adequate revenues to sustain
their operations throughout the next five years.
Funds Requiring General Fund Subsidies
The Housing Authority Fund has a projected operatin g structural deficit of approximately
$0.5 million to $1 million annually throughout the forecast period. This assumes that
U.S. Department of Housing and Urban Development (HUD) funding to housing
authorities will not be reduced.
The Pier Fund is not ab le to sustain an adequate balance to cover both its operating
costs and large capital expenditures. Capital needs that are unable to be funded by the
Pier Fund during the forecast period must compete with General Fund -supported capital
needs.
FY 2017 -19 Proposed Biennial Budget
The Proposed Biennial Budget for the City of Santa Monica is balanced and totals
$773.7 million in FY 2017 -18 and $802.1 million in FY 2018 -19. The FY 2017 -18
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Proposed Budget is $118 million , or 18%, higher than the FY 2016 -17 Re vised Budget
due to increased capital spending.
The largest component of the budget is the General Fund, where most municipal
services are funded. The proposed General Fund budget is $504.9 million in
FY 2017 -18 and $530.5 million in FY 2018 -19. FY 2017 -18 General Fund expenditures
increase $121.1 million or 32% over the FY 2016 -17 Revised Budget due to the
inclusion of capital improvement projects funded using reserves and bond proceeds.
FY 2018 -19 expenditures increase $25.6 million , or 5%, over the F Y 2017 -18 Proposed
Budget.
As fiscal challenges continue, it is imperative for the City to be purposeful, watchful, and
strategic about how funds are spent. The FY 2017 -19 Proposed Biennial Budget
incorporates a new Framework that provides the structure for an overarching program
to state core values, establish objectives, and measure progress made on those
objectives. The Framework, which c aptures work on strategic goals as well as
departmental and citywide programs, policies and projects, is built on t he City’s long -
term commitment to sustainability and its new Wellbeing Index. It begins the City’s shift
towards a unified performance management system called SaMoStat. The Framework
is a living tool that will evolve as staff, with community input, targ ets services, policy
initiatives and projects that will help move the dial on key outcomes and then develops
metrics to monitor progress in meeting these outcomes. In the future, staff will collect
and analyze relevant data and will use this Framework to make resource and
programmatic decisions, and to address operational challenges, including how to most
effectively meet needs for services using increasingly limited resources.
In addition to the new Framework, the City has taken steps to control costs in the
FY 2017 -19 Proposed Budget and beyond by reallocating over $4 million in General
Fund budget to areas requiring additional focus, rather than adding resources. Among
the new or augmented items staff is proposing to fund in the General Fund operating
budget are:
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Ongoing funding to ensure Tongva and Palisades Parks remain safe and
welcoming for all users by employing on -site DTSM Ambassadors to greet
patrons, monitor the Tongva Park public restrooms, and report maintenance
problems to City maintenance s taff and illegal activity to public safety officers,
along with maintenance funding for the new Ishihara Park.
Two new attorney positions, supported in part by increased revenue recovery, in
the Criminal and Code Enforcement areas to accommodate a large increase in
workload for the City Attorney’s Office due primarily to changes in state law that
converted certain felonies to misdemeanor crimes, an uptick of activity relating to
EXPO, and additional code enforcement caseload related to tenant protection,
short term rentals, and more administrative citations.
In our internal services departments, additional funds for technology training, in
addition to four new positions addressing high cost/high risk areas, based on
recent independent assessments. Beside s cyber and data security, these
include benefits billing audits and reconciliation, as well as procurement
solicitations and negotiations. We anticipate that these positions will generate
offsetti ng savings and/or limit losses.
Staffing adjustments to i ncrease permit processing and customer service,
integrating review of tenant impacts of construction projects. With training and
support by the City Attorney’s Office, Code Enforcement staff is also assuming
additional responsibilities for tenant harassme nt enforcement to augment and
expand existing enforcement efforts by the C ity Attorney’s Office.
Childcare subsidies, provided through Connections for Children, for an additional
10 participants. Subsidies benefit low and moderate income Santa Monica
fam ilies with c hildren up to kindergarten age.
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To increase the diversity of our Fire personnel, and provide career opportunities
and valuable training for local youth interesting in pursuing a career in the fire
service, staff is implementing a Fire Cadet pr ogram. Staff is also creating a
Management Fellowship Program as a cost -effective app roach to recruiting new
talent.
In other funds, staff proposes funding to implement the Water Neutrality Ordinance, as
well as the extension of limited term water conser vation staff while the City continues to
work towards water self -sufficiency by 2020.
Capital Improvement Program (CIP) Budget
On June 14, 2016 (Attachment C), Council adopted the first year and approved the
second year of the FY 2016 -18 Biennial Capital Improvement Program Budget. The
changes outlined in the CIP Addendum portion of the Proposed Budget are revisions to
the second year of the approved Biennial Budget, FY 2017 -18. These changes are
limited to needs that have risen during the first year of the Biennial Budget and cannot
be deferred until the next biennial budget process.
The revised FY 2017 -18 CIP Budget totals $238.8 million. This represents an increase
of $117.2 million from the originally proposed FY 2017 -18 CIP Budget and an increase
of $125.1 million over the FY 2016 -17 Adopted Budget of $113.7 million. The total CIP
Budget, including the General Fund portion, is higher than typical due to use of one -time
reserves, bond financing, and settlement funds for specific projects noted below.
Budget changes are outlined in detail in the CIP Addendum section of the FY 2017 -19
Proposed B iennial Budget (Attachment A).
General Fund CIP Budget Changes
Of the total FY 2017 -18 CIP budget, the General Fund portion represents $145.7 million
or 61%. The Proposed CIP Budget includes approximately $76.6 million in General
Fund budget increases for the FY 2017 -18 Exception Based CIP Budget that are funded
using bond proceeds, project deferrals and released budget from cancelled projects.
The revised FY 2017 -18 CIP budget is significantly higher than the originally proposed
CIP budget due to updated plans regarding the financing of the City Services Building.
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The FY 2016 -18 CIP Adopted Biennial Budget assumed that lease revenue bonds
would be issued to finance this project in FY 2018 -19. This assumption was revised
and the FY 2017 -18 CIP Budget now includes $76.8 million in bond proceeds. In
addition, there are $3.6 million in other recommended General Fund budget increases
that are completely offset b y a total of $3.8 million in budget reductions, resulting in a
net decrease of $0.2 million. New or augmented General Fund projects cover $0.5
million in public safety projects, including Mobile Data Computer Replacement and Fire
Particulate Exhaust Remov al System; $2.2 million in Mobility/Parking projects, including
Streetlight Installation, Structural Repairs to Parking Structures 1 and 3, and Bollards in
Parking Structure 5; and $0.6 million in priority General Government projects, including
Fire Depart ment Tenant Improvements. In addition, $0.4 million is allocated to Percent
for Art s for the new Fire Station 1.
Projects deferred from the FY 2017 -18 Budget Plan include Streetscape Planning and
construction of the 17th Street/SMC/Expo Bike Path Connect ion project . The deferred
projects will be budgeted in the FY 2018 -20 CIP Biennial Budget. Lastly, $0.75 million
in Broadband for Affordable Housing Buildings previously budgeted in the General Fund
is now funded by Community D evelopment Block Grant fund ing.
Non -General Fund Budget Changes
The total net increase proposed for Non -General Fund budgets is approximately
$40.9 million. A significant portion of the Non -General Fund budget increase is due to
budget appropriations for affordable housing that to tal $19.5 million. These funds are
comprised of redevelopment -related loan repayments and settlement payments that are
being set -aside for affordable housing development. The FY 2017 -18 budget also
includes an increase of $14.5 million to maintain or imp rove water, wastewater , and
stormwater runoff infrastructure, including the Sustainable Water Infrastructure Project
(SWIP), Water Main Replacement project, the Clean Beaches Project, and drainage
improvements. The remaining significant Non -General Fund i ncreases are from an
appropriation of $2.9 million in Transportation Impact Fee Revenues for Lincoln Blvd.
Streetscape Improvements and $1.8 million in the Airport Fund toward the airport
runway reduction project. Pier Fund projects were adjusted to accom modate the most
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updated priorities for Pier infrastructure maintenance, and budget increases in the
Internal Service funds will accommodate increasing technology needs and new vehicle
management technology.
All but one of the proposed budget increases can be fully supported by an existing
enterprise fund balance or special revenue source; the Pier Fund will require a General
Fund subsidy of $1.4 million to fund capital needs in FY 2017 -18. That amount is
deducted from the annual General Fund CIP allocatio n, and as such, Pier Fund projects
are considered in conjunction with General Fund proje cts during the budget process.
Citywide Fee Study
Since 1988, Council has directed staff to periodically conduct studies to calculate the
City’s cost of providing vari ous services that benefit individual users of the service rather
than members of the community, and to determine if the City is recovering an
appropriate share of these costs through user fees. It is City policy to achieve full cost
recovery for these ser vices, with some exceptions. The Community & Cultural Services
Department (CCS) fees, which average 32% cost recovery, are based on a pricing
policy that reflects Council priorities for community recreation and social services
benefits. At this time, sta ff is proposing no changes to CCS fees (with the exception of
the Beach House) because following the adoption of the FY 2017 -19 budget, staff will
conduct a thorough analysis of CREST and Community Recreation program fees in
order to develop proposed fee a djustments with an appropriate strategy for community
stakeholder engagement. Animal Control fees are also less than cost covering as cities
traditionally subsidize these services to encourage licensing spaying/neutering. Some
other fees are recommended for less than full cost recovery due to previous Council
direction or statutory limits.
A recent study prepared by MGT of America analyzed the cost of services in the
Planning and Community Development, Public Works, Police, Fire, Community and
Cultural S ervices, the Records and Election Services Departments as well as the
Library. Zoning ordinance fees were not included in the study as they were recently
reviewed and updated in coordination with the Zoning Code update in 2015. Based on
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the study, which included the analysis of approximately 635 fees, staff recommends
creating 40 new user fees and 2 new fines/penalty charges . Twenty nine of the new
items are in the General Fund, increasing most fees to an appropriate level of cost
recovery, reducing 89 fe es, and eliminating 43 fees. Staff anticipates implementation of
the fee study recommendations will result in approximately $1.4 million in additional
annual revenue, $1 million o f which is in the General Fund.
Attachment D (Fee Study Report) provides a summary of the results of the fee study, as
well as the consultant’s report. Staff will return to Council with any necessary
implementing ordinances and resolutions at the time of Budget Adoption.
Beach Parking Rate Increase
Parking revenues account for 75% of Beach Fund revenue. Beach Parking rates were
last increased in November 2012. Staff is recommending a moderate increase in beach
parking rates to continue to provide the high quality of maintenance and services to the
more than 17 million visitors to Santa Monica Beach each year, and to fully fund the
long awaited capital improvements to the Beach Trail. The increase also recognizes the
higher fees charged at adjacent County beaches in Venice and the Pacific Palisades as
shown in the chart below:
Location Winter Summer
Weekday Weekend Weekday Weekend
Venice $6 $9 $9 $18
Will Rogers $6 $9 $9 $15
Dockweiler $6 $8 $8 $13
Point Dume $6 $8 $8 $14
Zuma $6 $8 $8 $10
Marina del Rey $6 $8 $10 $15
The chart below shows the current and proposed rates for the beach lots:
Central Beach South Beach North Beach
Current Proposed Current Proposed Current Proposed
Summer
Weekday $12 $14 $8 $10 $8 $10
Summer $12 $14 $10 $12 $10 $12
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Weekend
Winter
Weekday $6 $7 $6 $7 $6 $7
Winter
Weekend $8 $10 $8 $10 $8 $10
Short -Term $1 per hr
No
change $1 per hr
No
change NA NA
No changes are recommended for the Pier parking lot or the Annenberg Community
Beach House lot at this time. The rate increase maint ains the pricing policy that keeps
prices higher in lots closest to the Pier and lower in the lots to the north and south, as a
way to spread demand to match parking supply. Monthly and annual permit fees, as
well as event rental rates, will be reviewed i n a future comprehensive study of citywide
parking rates that is expected to be initiated in the next year.
The proposed rate increase is expected to generate an additional $1.7 million annually;
$1 million for FY 2017 -18 since the rate increase is not ef fective until November 2017.
The rate increase will ensure that sufficient funds are available for construction of the
North Beach Trail Improvements in 2018, cover ongoing operations, and build up the
Beach Fund balance to support additional capital need s in the future.
Next Steps
Council will convene a public hearing on June 27, 2017 to consider, receive public
comment, make revisions to, and adopt the first year and approve the second year of
the Biennial Budget, as well as to adopt the second year of the Capital Improvement
Program Biennial Budget.
Members of the public may provide comments on the Proposed Budget by sending an
email to councilmtgitems@smgov.net or by giving public testimony at the May 2 3 and
May 24 study sessions and Budget Adoption hearing on June 27, 2017.
Financial Impacts and Budget Actions
There is no immediate financial impact or budget action necessary as a result of the
recommended actions. Staff will return to Council on June 27, 2 017 to recommend
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adoption of the first year and approval of the second year of the FY 2017 -19 Proposed
Biennial Budget , as well as the adoption of the second year of the Capital Improvement
Program Biennial Budget .
Prepared By: Susan Lai, Budget Ma nager
Approved
Forwarded to Council
Attachments:
A. FY 2017 -19 Proposed Biennial Budget
B. January 24, 2017 Staff Repor t
C. June 14, 2016 Staff Report
D. Fee Study Report
E. Written Comments
F. Powerpoint
A SUSTAINABLE CITY OF WELLBEING
FY 2017-19 PROPOSED
BIENNIAL BUDGET
CITY OF SANTA MONICA
FY 2017-19 Proposed Biennial Budget
City Council
Ted Winterer
Mayor
Gleam Davis
Mayor Pro Tempore
Sue Himmelrich
Kevin McKeown
Pam O’Connor
Terry O’Day
Tony Vazquez
Executive Management
Rick Cole City Manage r
Elaine Polachek Assistant City Manage r
Budget Preparation
FINANCE STAFF
Gigi Decavalles-Hughes Director of Finance
Susan Lai Budget Manager
David Carr Assistant City Treasurer
Paul Chung Principal Treasury Analyst
Sam Fandrich Senior Budget Analyst
Melissa Lindley Senior Budget Analyst
Jennifer Young Senior Budget Analyst
Stephanie Lazicki Principal Administrative Analyst
CIP PROGRAM STAFF
Susan Cline Director of Public Works
Sarah Johnson-Rios Administrative Services Officer
Sergio Ramirez Principal Administrative Analyst
Table of Contents
FY 2017-19 Proposed Biennial Budget
Table of Contents
User Guide .................................................................................................................................... i
City Manager’s Message
City Manager’s Message .......................................................................................................... 3
Framework
Framework ................................................................................................................................. 15
Santa Monica at a Glance
Santa Monica at a Glance .................................................................................................... 2 9
Budget Overview
Overall Economic Conditions ................................................................................................ 37
Citywide Budget Overview ..................................................................................................... 40
Major General Fund Tax Base Projections ............................................................................ 46
Fund Balances
Fund Balances .......................................................................................................................... 51
Fund Balance Projections for FY 2017-18 and FY 2018-19 .................................................. 55
Revenues
Revenue Summary by Category ........................................................................................... 61
Five-Year Revenue Summary ................................................................................................. 63
Revenue Analysis, Ge neral Fund ........................................................................................... 69
Revenue Analysis, Other Funds .............................................................................................. 78
Expenditures
Expenditure Summary by Fund .............................................................................................. 93
Five-Year Expenditure Summary ............................................................................................ 95
Departmental Summaries
City Co unc il ............................................................................................................................. 110
City Manager .......................................................................................................................... 114
Records and Election Serv ices (City Cl erk) ........................................................................ 122
Finance .................................................................................................................................... 130
City Attorney ........................................................................................................................... 138
Human Resources .................................................................................................................. 146
Information Services ............................................................................................................... 152
Planning and Communit y Developm ent ........................................................................... 162
Police ........................................................................................................................................ 174
Fire ............................................................................................................................................ 186
Community and Cultur al Services ....................................................................................... 196
Library ....................................................................................................................................... 206
Public Works ............................................................................................................................ 216
Big Blue Bus .............................................................................................................................. 232
Housing and Economic Development ............................................................................... 242
Table of Contents
Personnel and Staffing
Organizational Chart ............................................................................................................. 253
Summary of Personnel by Fund ............................................................................................ 254
Personnel by Department and Divisi on .............................................................................. 259
Capital Improvement Program
Addendum to the FY 20 16-18 CIP Budg et ......................................................................... 303
Appendix
Budget Calendar and Budget Cy cle ................................................................................. 343
Fiscal Policies ........................................................................................................................... 345
Debt Financing Summary ..................................................................................................... 36 5
Summary of Long-ter m Indebted ness ................................................................... 366
Debt Service Sc hedule ............................................................................................ 367
Bond Ratings .............................................................................................................. 368
Gann Appropriations Limit ................................................................................................... 369
Glossary .................................................................................................................................... 371
Acronyms ................................................................................................................................. 383
GFOA Award........................................................................................................................... 387
Photo Credits:
Photos courtesy of William Short and City Staff .
User Guide
i
Each May, the City’s Proposed Budget is available in executive summary format for presentation
to City Council and the public at public counters and online at www.smgov.net . Following
adoption in June, the Adopted Budget is made av ailable at the same sites. Also available is a
supplemental document detailing revenue an d expenditure line item budgets for each
department.
The Budget Process
In June 2011, the City Council adopted Santa Monica’s first Biennial Budget, covering fiscal years
2011-13. The new, longer-range budget planning tool has made the overall budget process more
efficient. Staff continues to return to Council semi -annually to present financial status updates on
the City’s general and other funds, to make ad justments at midyear and year-end, and to adopt
an exception-based budget in the second year.
Proposed Budget
The budget document provides background information relevant to the development of the
annual budget along with a presentation of the actual budget informatio n in proposed form. The
budget sections include:
City Manager’s Message
This section transmits the budget document to City Council and the citizens of Santa Monica in a
letter.
Framework
This section introduces the City’s Framework for a Sustainable City of Wellbeing and performance
management system, SaMoStat. It identifies how the Council Strategic Goal projects, City’s
ongoing work and policy initiatives align with the Framework and support its outcomes in
Community, Place & Planet, Learning, Health, an d Economic Opportunity. The Framework will be
a living document: the information included will be online in a public-facing webpage that City
staff will update regularly.
Santa Monica at a Glance
Included in the Santa Monica at a Glance section is an overview of Santa Monica, including
history, general information, and demographics.
Budget Overview
The amount of funding recommended for programs and services is driven by available resources.
Economic conditions at the national, state and lo cal levels affect the level of revenue available
to the City each year. This section identifies the existing economic condit ions that influenced the
development of the annual budget. The section includes summary charts for Citywide budgeted
revenues and expenditures, including an overview of retirement expenditures and employee
contributions. The section also presents summar y information regarding the major tax revenues
and their impact on the General Fund revenue fo recasting, and revenue analysis for each fund.
User Guide
ii
Fund Balances
This section includes a description of the fund s and their fund balance projections for the two
budget years.
Revenues
This section presents Revenue Analysis for all funds and a Five-Year Revenue Summary.
Expenditures
This section presents a Five-Year Expenditure Summary, which covers two prior years, the current
year, and two budget years. It is important to note that in some cases, total expenditures exceed
revenues. With very few exceptions, this discrepancy is due to the timing of capital expenditures,
which are funded from prior year revenues, and is not indicative of a structural operating deficit.
Departmental Summaries
This section presents a description of each department, its mission and the services provided by
its divisions. It identifies how department proj ects, programs, and initiatives align with and
contribute to positive outcomes within the Framework. It also identifies the divisional expenditure
budget and related positions.
Personnel & Staffing
This section presents the City’s organization chart and displays positions by fund and department
as proposed in the budget.
Capital Improvement Program
The annual Capital Improvement Program (CIP) budget is presented in this section, along with the
proposed CIP plan for the next three years.
Appendix
The reference section includes a budget calendar and budget cycle, fiscal policies, summary of
long-term indebtedness, debt service schedule, Gann appropriations limit, a glossary of terms,
and a listing of acronyms.
City Manager’s Message
FY 2017-19 Proposed Biennial Budget
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City Manager’s Message
Honorable Mayor and City Councilmembers:
It is my pleasure to present the Proposed Bi ennial Budget for the City of Santa Monica.
We build on a strong foundation of prudent fiscal stewardship over the past three decades . This
spring, Moody’s Investor Service, reaffirming its AAA rating of Santa Monica’s financial outlook,
noted the City’s “exceptionally strong ec onomy and tax base” an d “strong financial
management” and cited “an exceptionally light debt burden” and the healthy reserves from
consistently running budget surpluses.
Santa Monica has long relied on conservative fiscal assumptions to plan ahead with two year
operating budgets, five-year capital plans and rolli ng five-year fiscal forecasts. This responsible
approach has provided residents a scope and qu ality of community services that stands out
among California cities. It has also allowed Santa Monica to be a pioneer in innovative
approaches to community wellbe ing and sustainability. It has ensured that our workforce is
competitively compensated, well-trained and well-equipped. It has endowed the future with
capital investment and facilities with a positive net worth of more than $1.5 billion.
Our challenge is to continue this legacy in times of multiplying challenges and significant future
threats . It begins a major shift in how we allocate our resources and invest in the future to achieve
the City Council’s Strategic Goals; to deliver the key community outcomes of wellbeing and
sustainability; and to be a model for public service in the 21 st Century.
The Biennial Budget sets forth the City’s ma nagement and spending plan for the two years
spanning July 1, 2017 through June 30, 2019. It maintains the City’s core services and allocates
new and repurposed funding to programs that refle ct Council priorities. Notably, it incorporates
an evolving new “Framework” to li nk the results we seek to acco mplish with the funding needed
to achieve those results and the approach we will take to measuring performance.
This budget marks a transition . The Framework points toward a more focused and deliberate
approach to how we fund services, solve problems and seize future opportunities. The economic,
demographic and political landscape is changing in our region, in our state, in our nation and in
the world. As Moody’s also noted, our long-ter m pension liability stands at $387 million and
growing. We cannot afford to be complacent.
Our reliable economic engine needs an overhaul and rising costs (beyond our direct control)
force us to re-evaluate how we work, how we deliver services and what matters most to our
citizens.
Santa Monica’s “exceptionally strong economy an d tax base” is nearing a point of diminishing
returns. Despite our diverse tax revenue base, all our major sources of revenue are seeing either
slowing growth or (in the case of utility taxes) an actual decline. This comes at a time when
pressure on expenditures is accelerating. Workers’ compensation and medical benefits costs
continue to outpace our revenue growth, and pe nsion costs are scheduled to begin a dramatic
rise in the second year of our two-year budget cy cle. Even without an economic downturn in the
next two years, the City will face increasingly hard choices in the next budget cycle. The five-year
forecast shows two years of positive General Fu nd structural balances before an anticipated
deficit of approximately $3.8 million in FY 2019-20 that increases to almost $19 million (3.7% of the
General Fund budget) in FY 2021-22.
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City Manager’s Message
We can and will avoid those sobering threats . But only with a rigorous focus on the efficiency and
effectiveness of our programs and expenditures -- and accepting the reality that we will need to
be exceptionally disciplined in setting priorities.
Fiscal Context
The overall proposed budget for the City of Santa Monica is $773.7 million in FY 2017-18 and
$802.1 million in FY 2018-19. This budget reflects the operating and capital activities of 31 funds
across 15 departments and approximately 2,300 permanent and temporary full-time equivalent
positions that provide the City’s public safety, quality of life, infrastructure construction and
maintenance, transportation and development-re lated services, and the internal governance
services that support them. The largest component of the budget is the General Fund. The
proposed General Fund budget is $504.9 million in FY 2017-18 and $530.5 million in FY 2018-19.
The Citywide budget includes a number of enterprise and special revenue funds that operate
with sufficient revenues to sustain necessary oper ating and capital needs; and others that have a
structural deficit where ongoing revenues are not sufficient to cover ongoing expenditures.
Among the larger funds contributing to operations, the Resource Recovery and Recycling (RRR),
Water, Wastewater, Big Blue Bus (BBB), Beach, Ai rport and Cemetery funds have sufficient revenue
to cover operational and capital needs during the biennial budget period.
Two funds are projected to require subsidies during the biennial budget period. The Housing
Authority Fund has traditionally had an operating structural deficit of approximately $0.5 million
annually due to the loss of Redevelopment fundin g and reduction of U.S. Department of Housing
and Urban Development (HUD) allocations. Staff will use RDA loan repayment funds to cover the
costs of the subsidies over the next two years, and will consider a policy on future funding as part
of the next budget cycle. The Pier Fund is also not able to sustain an adequate balance to cover
its operating costs and large capital expenditures. As a result, it is anticipated that a $1.4 million
subsidy may be required in FY 2017-18.
FY 2017-18 represents the exception-based year for the City’s capital improvement program (CIP)
biennial budget. The proposed CIP budget for FY 2017-18 is $238.8 million, with $145.7 million
representing the General Fund portion. The FY 2017-18 CIP Budget is higher than average due to
the use of reserves and bond financing for Fire Station 1 and the City Services Building,
respectively. Excluding bond proceeds, General Fund CIP budget reductions fully offset
exception-based budget increases. Net budget increases in Non-General Funds are largely due
to appropriating affordable housing revenues related to redevelopment loans and settlement
agreements, funding key water and wastewater infrastructure improvements, and expediting
Phase I of Lincoln Boulevard Streetscape Improvements.
Challenges
This budget responds to the known challenges projected in our five-year forecast . The pressures
from rising costs for pensions, workers’ comp ensation, and healthcare are not new. Each,
however, has been exacerbated due to recent developments. Additionally, we are seeing
significant increases in construction and maintena nce costs due to economic conditions and new
statutes. Disturbingly, federal funding may be nega tively impacted by poli cies coming out of the
White House. Finally, if the current economic expansion continues during the upcoming two-year
budget cycle, it will be the longest period of growth in the past 100 years -- and cannot go on
indefinitely. These threats impa ct the General Fund as well as the City’s other funds.
Retirement Costs : After lowering the risk profile of its portfolio, the California Public Employees’
Retirement System (CalPERS) Board voted to lowe r the rate used as the growth factor for its
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City Manager’s Message
investments from 7.5% to 7.0% over three years begi nning in FY 2018-19. This change will result in
up to 23% increases in pension rates within five ye ars, translating to an additional increase of
approximately $2.0 million to General Fund retirement costs in FY 2018-19 that increase to almost
$13 million in FY 2021-22. This change severely impacts our five-year expenditure projections. The
City continues to pay down its unfunded liability at a rate of $1.3 million per year, to take
advantage of prepayment discounts, and to shar e the cost of pension contributions with our
workforce. Future service levels and staff job security depend on acting now to reduce our
pension liabilities.
Workers’ Compensation Costs : The budget plans for significant increases to our workers’
compensation self-insurance fund contributions due to the City’s aging workforce and increases
in State-mandated permanent disability rates. Year over year growth is anticipated to increase
from 5% to 10%. The City is taking steps to curb these costs.
Healthcare Costs : Healthcare is another major contributo r to the City’s increasing compensation
burden. Healthcare costs are anticipated to increase annually by 8% over the next five-year
period, exceeding the growth of revenues. With little control over future healthcare costs and
national policies we will continue to negotiate the best rates for the City, promote wellness and
seek increased cost sharing from our workers.
Construction and Prevailing Wage Costs : As a result of recent State legislation that requires all
City-contracted construction work to pay prevailing wage rates, staff is anticipating up to 30%
increases in contractual work as existing building and maintenance contracts are rebid. The
added costs of this work could reach $2 millio n within the General Fund alone. Additionally,
construction costs are estimated to escalate by 8% per year given an economic climate where
demand for work is high and material supplies are low.
Federal Funding . The City receives Community Develo pment Block Grant funds and disperses
funding from various housing programs that the cu rrent administration has slated for deep cuts.
There are also threats to the City’s federal funding as the current administration pursues
withholding funds from cities that refuse to collaborate in inhumane immigration policies.
Given these multiplying pressures on a budget where nearly 70% of our costs go toward wages
and benefits, the City Council Audit Subcommittee is undertaking a comprehensive review of our
compensation levels and practices to ensure fiscal sustainability while continuing to attract and
retain a high quality workforce in a competitive labor market.
Mitigating Measures
With voter support, Santa Monica has secured ne w funding for transit and mobility, through Los
Angeles County’s Measure M; and for affordable housing, through our own Measure GSH. We
value the resources voters have entrusted to us to deliver the services they need and value for this
community.
Given our historic record of runni ng budget surpluses, we took a fresh look at our staff vacancy
rates and adjusted departmental bu dgets to reallocate those antici pated savings to offset rising
costs.
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City Manager’s Message
De veloping the FY 2017-19 Budget
Santa Monica’s level and breadth of services surpass those of other cities of comparable size . Our
93,000 residents benefit from rapid public safety response; five public libraries;
internationally-renowned recreational amenities; well-maintained public buildings, infrastructure
and landscaping; and the highest levels of support for social se rvices, cultural programs and
public education in California. We are also respon sible for running a regional transit system that
serves 16 million riders each year and for mainta ining operations for an Airport through 2028 even
as we begin ambitious plans for its conversion to a 227 acre park. It is City policy to use our own
staff rather than contractors for our core services, so labor costs make up nearly 70% of General
Fund expenses. As the costs of pensions, medical benefits and workers’ compensation rapidly rise,
we must find new ways to allocate and invest our limited resources.
To make the most of our resources, and to ensure that we continue to have resources in harder
times, we must be purposeful, watchful, and strategic about how we spend . We can no longer
start with our existing services and programs and then add staffing and funding to meet new
demands and desires. We have to prioritize ho w we spend money and focus on the return on
taxpayer investment.
This requires an overarching program to state values, establish objectives, and measure progress
made on the objectives, embodied in the new Framework. This budget, as well as the process
used to develop it, begins the City’s shift towards a unified performance measurement system.
This year, department directors re viewed and ranked all requests fo r additional funding, a process
we already use in developing our capital improvement program budget. This deepened our
management team’s shared understanding of th e needs throughout the organization, shifting
their focus to outcome-based, rather than department-based, planning and decision-making.
Santa Monica is not wedded to the status quo. We will continue to innovate and adapt to
changing mandates and community expectatio ns. To accommodate new demands, we are
committed to re-examining previous programs and expenses.
To control compensation costs, staff kept the nu mber of new positions and funding to a minimum ,
instead repurposing existing or vacant position s to areas needing additional attention, or
reallocating non-salary funds to absorb new positions. Of the 51 General Fund budget requests
that were considered, 39, or 76%, shifted resour ces or leveraged non-General Funds to higher
priority programs; this translated to a repurposing of over $4.0 million.
Among the new or augmented items staff is pr oposing to fund in the General Fund are:
Ongoing funding to ensure Tongva and Palisa des Parks remain safe and welcom ing for all
us ers by employing on-site DTSM Ambassadors to greet patrons, monitor the Tong va Park
public rest rooms, and report maintenance prob lems to City maintenance staff and ille gal
act ivity to public safety officers, along with maintenance funding for the new Is hihara Park.
Two new a ttorney positions, supported in pa rt by increased revenue recovery, in the
Criminal and Code Enforcement areas to acco mmodate a large increase in workload for
the City Attorney’s Office due primarily to changes in State law that converted cert ain
f elonies to misdemeanor crimes, an uptick of activity relating to EXPO, and additional
code enforcement caseload related to tenant protection, short term rentals, and more
administrative citations.
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City Manager’s Message
In our internal services depart ments, additional funds for technology training, in addition
to four new positions addressing high cost/h igh risk areas, based on recent independen t
assess ments. Besides cyber and data security , these include benefits billing audits and
reconciliation, as well as procurement solicitations and negotiations. We anticipate that
these positions will generate offsetting savings and/or limit losses.
Staffing adjustments to increase permit proc essing and customer service, integrating
review of tenant impacts of construction projects. These changes are in addition to the
recently-added Neighborhood Preservation Coor dinator who is assessing existing tenant
protection programs during construction and maintenance of residential buildings,
including the evaluation of re location plans, outreach to tenants and landlords, and
coordination between various agencies and enforcement staff. With training and support
by the City Attorney’s Office, Code Enforc ement staff is also assuming additional
responsibilities for tenant harassment enforcement to augment and expand existing
enforcement efforts by the City Attorney’s Office.
Childcare subsidies, provided through Conn ections for Children, for an additi onal
1 0 participants, increasing program capacity by 20%. Subsidies benefit low and mode rate
income Sant a Monica families with childr en up to kindergarten age. Research
demonstrates a positive association between high-quality early care and education and
the school readiness of children. While it would be imprudent to create an open-ended
entitlement that guarantees funding regardless of the magnitude of demand, th is
addit ional investment will pay future dividends in student achievement and community
wellbeing.
To increase the diversity of our Fire pers onnel, and provide career opportunit ies and
v aluable training for local youth interesting in pursuing a career in the fire service, we are
im plementing a Fire Cadet program. We ar e also creating a Ma nagement Fellow ship
Program as a cost-effective approach to recruiting new talent. These programs will join
other programs focused on training local yout h, including the Police Cadet program, th e
Y outh Tech Program, our Trades Inte rn Program, and Rosie’s Girls.
The FY 2017-18 General Fund CIP budget includes bond proceeds to fund the construction
of the City Services Building; funds for building a new Downtown Fire Station and othe r
hea lth and safety-related improvements to Fire Department facilities; and funds to instal l
st reetlights in resident-for med assessment district s.
In o ther funds, staff proposes funding to implemen t the Water Neutrality Ordinance, as well as the
extension of limited-term water conservation sta ff while the City continues to work towards water
self-sufficiency by 2020. In the CIP budget, staff is planning for the Sustaina ble Water Infrastructure
Project, which will allow the City to increase its capacity to harvest, treat, and reuse stormwater.
In addition, the FY 2017-18 CIP budget includes funding for Phase I of Lincoln Boulevard
Streetscape Improvements, which will help improve pedestrian safety.
Setting Our Priorities: Plans, Indexes, Goals and Innovation
Santa Monica uses a number of tools to ident ify community goals and set benchmarks. The major
sources for those goals are the Sustainable City Plan, the Youth Report Card, the LUCE, and more
recently the Wellbeing Index. Two years ago, the Council identified five Strategic Goals with a
five-year horizon for regaining local control of the Airport; creating a new model of Mobility;
fostering a community climate of Learn + Thrive; pursuing a regional appr oach to Homelessness;
and maintaining an Inclusive & Diverse Community.
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City Manager’s Message
In addition to these plans and goals, we’ve turned our attention to innovative approaches for
creating a model for effective public service in the 21 st Century:
We are determined to better manage and measure our performance by focusing on the
strategic outcomes we are seeking to achieve and organizing to use timely and accurate
data, develop effective tactics, rapidly depl oy resources and relentlessly analyze an d
f ollow-up to ensure continuous improvement.
We are taking on ‘total workplace’ initiatives that modernize the way we conduct busine ss
-- from incre ased automation and mobile wor kspaces, to open and collaborative offices .
T his integrates the City’s sustainability and mobi lity principles into our ever yday work to be
e fficient in how we use our finite fiscal and natural resource s.
In communi cation and digital services, we are focused on our residents and businesses to
make public services and information easily accessible and foster two-way interactio n and
civ ic engagement.
We are investing not only in enhanced training for job skills, but to create a comprehensive
culture of learning to find better ways of achieving result s.
W e are adopting new technological tools to deliver results bette r, faster and more
affordably.
W e will streamline or eliminate bureaucratic practices that no longer serve a useful
purpose, empowering our sta ff and emphasizing accountability to serve our community,
achieve its goals and uphold its values.
We are emphasizing strengthened and active partnerships with other public agencies,
including the Santa Monica-Malibu Unified School District, Santa Monica College;
community, civic, business, labor and religi ous organizations and institutions, incl uding
groups such as our Cit y’s neighborhood associations, the Santa Monica Chambe r of
Com merce, Downtown Santa Monica Inc., the Cradle to Career Task Force, Climat e
Act ion Santa Monica and many, many more.
In these and in other areas, our purpose is to best use our resources to improve community
wellbeing and sustainability. The pr inciple of relentless analysis an d follow up requires us to ask
tough questions. Do our goals reflect the community’s needs? Are we achieving the results we are
targeting? Do our efforts make sense as a cohesive whole? Do our efforts overlap? Have programs
or processes outlived their usefulness?
Creating a Cohesive Citywide Framework
In January, we presented Council and the community with a preliminary framework that builds on
our Wellbeing Index and Sustainable City Plan (SCP) and ties our five-year Council priorities to
broad outcome areas and goals within them . It is the blueprint for establishing a citywide
performance management program. It creates a structure through which we will measure
progress towards becoming a Sust ainable City of Wellbeing.
The Wellbeing Index is a measurement tool that takes into consideration the broader scope of
wellbeing—the ultimate purpose of our services. The Wellbeing Index recognizes that there is more
to measure and different ways to measure than tr aditional economic indicators like income or
unemployment. It takes a holistic approach not just to measurement, but also to the larger
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City Manager’s Message
community, opening the way for collaboration wi th businesses, schools, and other community
stakeholders. The outcome areas of the framework are based on research that identifies the
conditions across areas associated with wellbeing.
Our Sustainable City Plan (SCP) is broad and fo rward-thinking in taking a holistic view of
sustainability that includes areas like community co nnection, arts, and lifelong learning, in addition
to environmental and natural resource protection measures. The sustainability and wellbeing
teams, along with the RAND Corporation researchers that helped to build the Wellbeing Index,
reviewed plans in detail and realigned and added to the Wellbeing outcome areas to fully
integrate SCP goals, measures, and objectives.
This year is our start: in this budget, we present the Framework and begin to align the City’s work
to its fiscal and workforce capacity . We will further develop this through metrics that identify
specific, measurable, achievable, relevant and time ly targets. As we establish these and collect
and analyze relevant data, we will use this Framework to make resource and programmatic
decisions, and to address operational challenges , including how to most effectively meet needs
for services using increasingly limited resources.
The success of this approach rests with community participation in shaping the Framework as it
evolves. As our community has shaped sustainability and wellbeing work in Santa Monica, we will
continue to ask for input as we move forward in building on all the work that went into the sources
of the Framework, including the LUCE, the Sustainable City Plan, the Wellbeing Index and the
Council’s Strategic Goals.
SaMoStat: Data, Performance Management and Reporting
So what does this mean for our reporting and measuring? How will advo cates and stakeholders
find the information currently provided in our Su stainable Report Card and the Wellbeing Index?
Currently, the City’s various measures show up in a multiplicity of ways – through the SCP, the
Wellbeing Index, our annual report, and our Op en Data Portal. We are aware of the many
stakeholders that have participated in building th is work. Our commitment is to capitalize on those
sources to create an overall “dashboard” for an integrated overall way to track how the City is
performing.
Each department already tracks some key indicators, ranging from bus arrival times to crime rate
statistics. Last year, Council authorized a new position dedicated to using the data the City
collects to better manage performance -- and departments are also shifting resources and
training to develop this expertise within their existing staff.
Better aligning all that we do will make Sant a Monica government more transparent, more
responsive, more efficient and more effective. It will not only show citizens and staff where we
need to improve; it will demonstrate the value of what we already do well.
Effective government in the 21 st Century is judged by data, not anecdote – or inertia. Effective
governance is guided by objective metrics, not subjective preferences – or simply old habits.
We are not alone in moving toward this model – but we are ahead of most California cities. There
is a growing national movement focused on public sector accountability – using timely data to
measure results and guide how we allocate resources through the budget process.
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City Manager’s Message
Moving forward, we will establish a comprehens ive citywide approach for active performance
management and reporting called SaMoStat, which will establish a consistent methodology and
dashboard to track overall City data, metrics, and results , including:
Current reports. We are in the fortunate position of starting our program with established
measures around which our framework is built: we plan to keep these, streamlining our
d ata collection and reporting. The Wellbeing Index and SCP collect some similar, and in
some cases overlapping data: we will identify where we can bring this together, wher e
they complement each other, and how to improve each.
Strategic Goals. Our strategic goal teams have deve loped metrics for ongoing work, and
are in the process of refining others. We will co ntinue this work and w ill report on metrics
throug h SaMoStat and our living framework.
New metrics. Over the next two years, we will develop metrics to measure progress towards
framework outcomes. These will be based arou nd the project, programs, and initiative s
tha t you will see throughout the budget document. As the projects develop, we will report
on them through SaMoStat .
Community Engagement
Communication and community engagement are distinctive values that have contributed to
Santa Monica’s unique economic success, environmental leadership and progressive
commitment to social equity, diversity and inclusion. We will continue to engage with Santa
Monica residents, businesses and workers through:
Outreach and events on major projects: we have significant items of community inte rest
upco ming in the Civic Center Field, Parks, Bergamot Plan, Gateway Master Plan, and Pi co
Nei ghborhood Plan
Direct connection through the resident Wellbei ng and citizen service satisfaction surveys
Interactive events to bring the community to work in partnership with us, like Hack the
Beach and Coast.
Linking the Budget & Framework
As you read the budget document, we hope it contributes to your understanding of how the
allocation of public funds contributes to outcomes through core services, targeted initiatives, and
projects that will contribute to the wellbeing and sustainability of the Santa Monica community.
We will continue to update the City’s financial plan, with its two year operating budget cycle and
five-year financial forecast -- a budgeting methodology that has proven successful in improving
long-range planning and providing more time for program evaluation and attention to
long-range CIP projects in the second year of th e budget cycle. We will also build in regular
updates of our progress in developing our perf ormance management system. The community will
have the ability to track our progress as we refine the activities that will best deliver community
wellbeing and sustainability outcomes, develo p metrics to measure progress, and begin the
process of refining the most effective ways to achieve those targets.
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City Manager’s Message
The Path Forward
Over the past three decades, Santa Monica has faced and overcome a devastating earthquake,
economic recessions and drastic ch anges in funding from state an d federal programs. The City’s
success has not only derived from how our community responded to these threats, but
significantly, from how our community prepared for them.
We cannot predict the unpredictable. But we can prepare for whatever might come. The last
recession triggered bankru ptcy for several California cities and brought State government and
many other localities to the fiscal brink. Yet Santa Monica weathered the storm without visible
reductions to services to our residents or ma jor economic sacrifices from our workforce.
Now is the time to ensure that we meet future threats, not by lowering our ambitions, but by
tempering them with the recognition that new pr iorities and initiatives must be financed from
trade-offs and efficiencies.
As President Kennedy said in another period of challenge and change, we make choices, “not
because they are easy, but because they are hard” because the ambitious goals we set “will
serve to organize and measure the best of our energies and skills.”
This is an exciting time to fulfill our City’s Latin motto; Populus felix in urbe felici (roughly translated
as a “fortunate people in a fortunate city”). As we launch a performance management program
to fully integrate community wellbeing and sustainability into all aspects of City work, we will shift
our focus from maintaining the services we delive red in the past to attaining the outcomes we
seek to achieve in the future .
This Proposed Biennial Budget -- and the Framework that it is built upon -- can ensure that Santa
Monica continues on a progressive and fiscally sustainable path not only for the next two years,
but, more significantly, for decades to come.
Respectfully submitted,
Rick Cole
Ci ty Manager
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Framework
FY 2017-19 Proposed Biennial Budget
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Framework
Santa Monica – A Sustainable City of Wellbeing
Based on best practices from municipalities from across the country, Santa Monica is now using
an approach to budgeting that connects the work of City Departments to a new Framework and
a performance management system called SaMoSt at. This new process aligns departmental
work efforts, measures outcomes, and ultimately ensures that the City delivers these services
effectively and in a transparent manner.
The City will be using a Framework built around its long-term commitment to sustainability infused
with its new Wellbeing Index , Santa Monica’s custom measurement tool that provides an
understanding of wellbeing in our community. The Framework is built on the core beliefs, visions,
and structures of these two exciting and groundbreaking approaches.
In this budget, we will use the Framework to begin to align strategic goals; core services, policies
and program s; and Capital Improvement Projects (CIPs). We will make incremental refinements
to the groupings under each area and will establish metrics. We will monitor progress via
SaMoStat. The evolving Framework will be online in a public-facing webpage that City staff will
update regularly.
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Framework
Santa Monica’s framework is developed around six key outcome areas:
Community : Foster a safe, connected and engaged
community.
Place and Planet : Protect natural resources and cultivate
an exceptional and resilient built environment.
Learning : Champion lifelong education achievement and
opportunities for continuous personal growth.
Health : Nurture opportunities for enriched physical, social,
and emotional health.
Economic Opportunity : Support community needs through
a stable, vibrant and diverse local economy.
Governance : Cultivate a trustworthy and participatory
local government through equitable, transparent, and
effective processes.
Strategic Goals
Embedded within the six outcome areas are five
City Council established strategic goals. These
goals include regaining local control of Santa
Monica Airport, creating a new model of Mobility ,
maintaining an Inclusive and Diverse Community,
taking a leadership role in regional efforts to
address Homelessness , and encouraging
community members to Learn and Thrive
throughout their lives. The City has prioritized work
in these areas and interdepartmental staff teams
were established. Some of these teams
implemented jump-start programs. All teams have
begun to identify goals and metrics to track
progress. Strategic Goals, whose programs also
contribute to various framework outcome areas,
will be the first areas to be tracked through
SaMoStat.
In fiscal year 2018, all five strategic goals will pu blish plans of action on the City’s website. These
documents will provide:
o History, challenges, and accomplishments;
o Critical partners and resources; and
o Outcome areas with measurable targets.
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Framework
Airport
Outcome Areas Supported: Place & Planet, Health, Community
In 2014, Santa Monica voters overwhelmingly supported Measure Local Control
(Measure LC) to prohibit new development on Airport land, except for parks, public
open spaces and public recreational faci lities and the maintenance and replacement
of existing cultural, arts and education uses without voter approval, and to affirm the City
Council's authority to manage Airport land. In 2017, the City Council reached a historic
agreement with the Federal Aviation Administration (FAA) that allows the closure of SMO
no later than December 31, 2028, and that provides for the City to shorten the runway.
Mobility
Outcome Areas Supported: Place & Planet, Health, Community, Economic Opportunity
The opening of Expo Light Rail in 2016 ushe red in new opportunities for sustainable,
convenient, affordable ways of getting arou nd. This strategic goal aims to create a
diverse and complete network of mobility options that people understand and feel
comfortable using. It seeks to increase the number of people walking, biking, taking
public transit and sharing cars, and to de crease the number of severe and fatal
collisions. New technologies th at reduce the social and envi ronmental costs of driving,
and increase the quality of user experiences are woven into the new model of mobility.
It depends on increasingly complete streets and on continued encouragement,
communication, education and enforcement.
Inclusive + Diverse Community
Outcome Areas Supported: Community, Economic Opportunity, Place & Planet, Health
The focus of this goal is on maintaining an inclusive and diverse community, through
efforts like increasing affordable housing, raising workers’ income s, and helping Santa
Monicans stay in their homes. With Sant a Monica voters’ approval of measures to
increase funding for affordable housing, as well as the City Council’s dedication of
additional funding, the City will invest in creating more affordable housing while piloting
new programs to help maintain econ omic diversity in Santa Monica.
17
Framework
Homelessness
Outcome Areas Supported: Community, Place & Planet, Economic Opportunity
Santa Monica has long been a leader in pr oviding resources, supportive services, and
housing to its most vulnerable community members. The City has supported the
development of sophisticated, collabora tive programs to transition homeless
community members from the streets and into housing. But a region-wide shortage of
affordable housing resources and services is resulting in higher incidences of street
homelessness. The City cannot fully address the local impacts of this issue alone. We are
expanding our approach to include enhanced regional partnershi ps while we continue
to innovate and refine our loca l response to homelessness.
Learn + Thrive
Outcome Areas Supported: Learning, Economic Opportunity, Community
Lifelong learning has been a priority in Sa nta Monica for many years, shaped through
the City’s collaboration with schools, servic e providers, residents and community leaders.
Learn + Thrive will build upon the work already accomplished by the Santa Monica
Cradle to Career Initiative (SMC2C), and through the wide range of cultural, art,
educational and recreational classes, story times and workshops offered by the City’s
Community and Cultural Services Department and our five-star public Santa Monica
Public Library.
18
Framework
Work Plan Alignment
This section demonstrates how City work connects to Framework outcomes. Examples from
strategic goals, department programs and core services, and Capital Improvement Projects
(CIPs) have been mapped to outcome areas. Many programs and projects fit under multiple
outcome areas and have been aligned under their primary outcome. This alignment of work to
outcome areas is intended to unify the City’s approach and strengthen impact. A comprehensive
list of work categorized by outcome areas will be developed online at smgov.net in the coming
months.
19
Framework
20
Framework
21
Framework
22
Framework
23
Framework
24
Framework
SaMoStat: Santa Monica’s Perf ormance Management System
The Framework captures the vision of the City of Santa Monica. The City’s new performance
management system SaMoStat, will collect, meas ure, and track data to provide a cohesive
structure through which to identify where progra ms are working, where to make changes, and
how to best deploy City resources.
SaMoStat will follow four key, established tenets:
Accurate and timely intelligence shared by all;
Rapid deployment of resources;
Effective tactics and strategies; and
Relentless follow-up and assessments
Beginning wi th Council’s five strategic goals and later with the departments reporting to the City
Manager, SaMoStat will help to drive a data-driven culture. After the adoption of the budget, the
City will establish meaningful metrics for major proj ects and at routine intervals, report on program
achievement based on these metrics through SaMoStat.
25
26
Santa Monica at a Glance
FY 2017-19 Proposed Biennial Budget
27
28
Santa Monica at a Glance
Santa Monica: Populus Felix In Urbe Felici (fortunate people in a fortunate place)
Santa Monica is a beautiful beachside community that draws its name (according to legend)
from the spot where soldiers camped at an Indian village near two springs because a padre
accompanying the expedition said the waters of the springs reminded him of the tears shed by
St. Monica over her wayward son, St. Augustine, before his conversion. Although no one knows
the truth of this legend, it is generally cited as th e origin of the City’s name. One thing is certain,
Santa Monicans are a happy people in a happy
place.
Santa Monica is 8.3 square miles, situated on the
west side of Los Angeles County, about 16 miles
from downtown Los Angeles. It is bordered by the
City of Los Angeles on th ree sides and the Pacific
Ocean on the west. The area is served by two
freeways: Santa Monica (Interstate 10) and San
Diego (Interstate 405), and by four major east-west
thoroughfares: Santa Monica (Route 66), Wilshire,
Olympic and Pico Boulevards.
Historic Timeline
San ta Monica is home to a mix of commercial districts, residential communities, recreational and
art venues, and three miles of wide beaches. Hi gh-profile corporate he adquarters, hi-tech and
entertainment companies, small entrepreneurial star t-ups, restaurants and retail businesses call
the City home.
29
Santa Monica at a Glance
Santa Monica is also a full-s ervice city. This means the
City of Santa Monica has its own police and fire
departments, water department, and even a cemetery.
Santa Monica was one of the first cities to adopt a
strategic plan for sustainabili ty. It offers residents and
businesses free public wifi as well as a high speed fiber
optic network. Santa Monica's housing stock is largely
made up of renters - 73 percent, of which 27,594
residential rental units remain subject to the Santa
Monica Rent Control Law. Santa Monica has an award-winning library system as well as
year-round arts and cultural programming for all ages. The climate is mild and the air quality is
consistently good making it an id eal place to live and visit.
Quick Facts
Educational Attainment : 65.3% bachelor’s degree or higher
Median Household Income : $76,580
Percentage of Homeowners : 27%
Percentage of Renters : 73%
Households : 46,688
Median Gross Rent : $1,593
30
Santa Monica at a Glance
Local Economy
Santa Monica has a strong and diverse economy. Known as “Silicon Beach,” local businesses are
at the leading edge of the nation’s creative economy and startup scene. People are coming
from all over the world to work at companies like Snapchat, Activision and Beach Body. From
entertainment leaders like Miramax, Universal Mu sic Group, and Lionsgate, to startup successes
like Truecar, and Beautycounter, Santa Monica is a home for creativity and business innovation.
Santa Monica offers Class A office space with acce ss to a nationally recognized high speed fiber
optic network. Principal local employers are in the fields of education, municipal government,
technology, health care, policy and research.
Employers and employees are drawn to the area’s
cultural, artistic, and recreational amenities.
Tourism is a key piece of the local economy. Santa
Monica attracts visitors from around the world as
well as millions of day-trippers. Nearly eight million
people visit the City each year from outside Los
Angeles County for pleasure, vacation, or
business.
In 2016 these visitors spent $1.87 billion annually,
generating retail sales and transient occupancy
taxes for the City. Over 13,000 jobs are supported
by the tourism industry. The City's 40 hotels typically operate with occupancy rates above the 80%
range on an annual basis. Room rates remain among the highest in Los Angeles County.
Retail plays a major role in Santa Monica’s
economy. Santa Monica is home to a number of
distinctive shopping districts. In the heart of
Downtown, the open-air Third Street Promenade
and Santa Monica Place draw locals and visitors.
South of the Civic Center are the Main Street and
Pico Boulevard districts, with eclectic shops, art,
antiques, exotic cuisines, performance venues,
and fine dining. On the north end of town,
numerous boutiques and tr endy restaurants line
Montana Avenue.
Tourists, shoppers, and employees significantly
boost the daytime population to an estimated
250,000 people.
31
Santa Monica at a Glance
Schools and Health Care
The highly-rated Santa Monica-Malibu Unified Sch ool District serves both Santa Monica and
Malibu residents. The district’s 2013 Growth Academic Performance Index (API) score was 865,
well above the state target. There are ten elementary schools, two middle schools, three high
schools and an alternative K-8 school in the district . The City of Santa Monica provides $18.1 million
in funding support to SMMUSD annually. In FY 2017-18, this funding will increase to $25.6 million
based on a new sales tax.
Santa Monica College (SMC), one of the state's top two-year community colleges, serves over
30,000 full-time and part-time students on several campuses and offers more than 90 fields of
study. The college is the leader among the state's 112 community colleges in transferring students
to the University of California, University of Southern California, and other four-year campuses.
Sana Monica is also home to three renowned an d respected health facilities, Providence Saint
John’s Health Center, Santa Monica-UCLA Medical Center and Kaiser Permanente.
Government and Administration
The City of Santa Monica was
incorporated on November 30, 1886 and
subsequently adopted a City Charter in
1945. In 1947, a Council-Manager form of
government was established following a
vote of the City’s residents and approval
by the California legislature.
The City Council consists of seven
members elected by the community at
large to four year terms. Elections are
held every two years, at which time either
three or four Council members are elected. The Council selects from its members the Mayor, and
appoints a City Manager to administer the affairs of the City, as well as a City Attorney and a City
Clerk. The City Council also serves as the governing bodies for the Santa Monica Redevelopment
Successor Agency and the Housing and Parking Authorities.
32
Santa Monica at a Glance
Infrastructure, Mobility & Sustainability
In 2016, the Metro Expo Light Rail opened,
connecting Santa Monica to Downtown
Los Angeles. To capitalize on this historic
transportation game-changer the City of
Santa Monica made further investments in
the Colorado Esplanade, framing the
Santa Monica Pier. It also rerouted its entire
Big Blue Bus system to connect to the
Metro system. These efforts were part of a
fun, citywide behavior-change campaign
called GoSaMo, to inform and encourage
people to try one of the numerous
alternative transportation options.
The beloved California Incline re-opened with
protected bike lanes and pedestrian walkways.
Breeze Bike Share celebrated its first birthday in
November 2016 with 43,000 subscribers and
285,000 trips. There are 500 smart bikes located
at 85 stations throughout Santa Monica and
Venice.
Santa Monica has a well-earned reputation fo r
well-maintained public spaces and infrastructure. In 2016,
City staff responded to thirteen thousand requests through
the Government Outreach System (GO) related to
everything from calls about graffiti to noise complaints;
completed 1,200 street light repairs; and repaired 7 miles of
streets, 93,000 square feet of sidewalks and 900 potholes.
408 residents and businesses made the switch to sustainable
landscapes and together saved over 8 million gallons of
water. Santa Monica’s greenhouse gas emissions are now
20% lower than they were in 1990. The next Climate Action
and Adaptation Plan will help the City prepare for climate
change and become a carbon neutral community with
aggressive goals, including: water self-sufficiency by 2020,
zero waste by 2030, and carbon neutrality by 2050.
33
Santa Monica at a Glance
Public Safety
Public safety is a top priority in the City of Santa
Monica. In 2015, the City of Santa Monica
experienced a 27% increase in part 1 offenses.
These totals are still within the comparable lows of
the late 1950's. A significant portion of the increase
is a result of non-violent property thefts. The Police
Department is focused on crime prevention
strategies and has seen a decrease of 3.4% in the
first part of 2016.
Santa Monica Fire Department continues to
maintain a Class 1 ISO rating, the highest possible
rating that can be given to any fire department nationwide by the Insurance Services Office.
The Fire Department responded to over 16,000 calls for service; nearly 80% related to Emergency
Medical Service. The Fire Prevention Division completed 119 Plan Reviews, over 5,600 Commercial
Inspections, 3,100 Residential Inspections, and 100 Construction Inspections.
Public Engagement
The City continues to find ways to creatively engage its residents. The GoSaMo mobility outreach
campaign drove over 60 million impressions. 1,200 people took the survey for the Downtown
Community Plan to help shape the future of Downtown Santa Monica. The City has more than
30,000 followers on Facebook, Twitter and Instagram.
34
Budget Overview
FY 2017-19 Proposed Biennial Budget
35
36
Overall Economic Conditions
The assumptions used in preparing the FY 2017-1 9 revenue budget are based on a review of
information concerning the national, state, region al, and local economies. A wide range of data
was used from respected sources such as Bloomberg, UCLA, an d Beacon Economics.
National Economy
The U.S. economy continues to
grow, but at a mild pace.
Economic growth as measured by
GDP was positive for the seventh
consecutive year, one of the
longest economic recoveries on
record, but the recovery also
continues to be one of the slowest
on record. Economic growth has
averaged 2.1% annually during the
post-recession period and only
grew by 1.6% in 2016. These rates of
growth are well below the growth
rates typical of strong economic recoveries. Growth is expected to continue to be modest over
the next two years. A recent survey of economis ts conducted by Bloomberg projects growth at
2.2% and 2.3% respectively in 2017 and 2018. Consumer spending has been driven by an improving
labor market, easier credit conditions as interest rates, while recently increasing, remain near
historic lows, improved consumer confidence, and low inflation. The employment situation has
improved significantly. The March 2017 unemployment rate was 4.5%, the lowest in ten years, and
the economy has added jobs every month for the last eight years, including 2.2 million jobs in 2016.
The unemployment rate is expected to remain relatively flat over the next two years.
The housing market continues its
improvement from the last several
years. The S&P/Case-Shiller index of
home prices in 20 cities reported a
3.7% year over year gain for 2016.
Data from the National Association
of Realtors (NAR) showed existing
home sales continuing at a strong
pace while median sales prices have
shown strong growth up to an
average of 6% annually for the last
two years and are expected to
increase about 4% annually for the
2017-2018 period.
The Bloomberg forecast projects infla tion to increase slightly from the rates of the last few years,
but still remain relatively low with rates projecte d to average less than 2.5% through at least 2019.
$0
$50
$100
$150
$200
$250
0
2
4
6
8
20102011201220132014201520162017
(f)
2018
(f)
Source: National Asso ciation of Realtors
U.S. Existing Home Sales
Series2 Series1
-8.0%
-4.0%
0.0%
4.0%
8.0%
12.0%
2008200920102011201220132014201520162017
(f)
2018
(f)
Source: Bloomberg
Real GDP Growth vs. Unemployment
Real GDP Unemployment
37
Overall Economic Conditions
The Federal Reserve has begun to increase interest rates and is expected to continue these
increases over the next two years in an effort to “normalize” rates.
In summary, the economy is expected to continue its mild expansion. Consumer spending
continues to be strong and business investment has begun to pick up. Sustained job growth is
continuing, but at a slower pace. The stock mark et continues to hit and surpass record levels.
However, the policy impacts of the new administration in Washington cannot yet be determined.
Additionally, history would indicate that the economy is likely to head into a recession some time
within the next five years.
State Economy
The California economy appears to be
flattening somewhat after years of
strong growth since the recession.
Unemployment has fallen to its lowest
level since 2006 (4.9%) from its 2010 peak
of 12.4% and over 2 million jobs have
been added. However, job growth in
2016 was the lowest since 2011. The
Governor’s proposed budget noted
that State revenues, which grew sharply
during the economic recovery, are now
tracking lower than expectations
reflecting California’s volatile tax base. For the first time in several years, the State Budget faces a
deficit without “corrective action.” Similar to the national picture, the State’s economy has
begun to grow at a slow, but steady pace, and further acceleration is expected over the next
two years. The UCLA Economic Forecast projects economic growth (as measured by employment
increases) will slow from 2.1% in 2017 to only 0.9% by 2019. Unemployment, however, is expected
to continue its decline, falling to 4.6% by the end of 2016. Personal income is projected to grow by
3.4% in 2017, 3.7% in 2018, and 3.2% in 2019. The housing market continues its recovery, but may
begin to slow. The number of single family residence sales in 2016 was relatively flat with 2015 levels,
and a small increase of less than 1% is projected fo r 2017 by the California Association of Realtors
(CAR). The median sales price of existing fam ily homes in June was 7% greater than one year
earlier. The CAR also predicts that median price will increase 4.6% to $525,000, still about 6% below
the peak of $560,300 in 2007.
Tourism has experienced a strong recovery an d statewide sales taxes have also rebounded
sharply from recessionary lows, but could be affect ed by the new president’s travel ban and other
policy issues. Statewide sales tax revenues are projec ted to only show a small increase in
FY 2017-18, further indicating a potential slowin g in the economy. As noted, the slow revenue
growth has led to a potential deficit in the St ate budget. The Governor’s proposal included
measures to close the deficit. Additionally, the continuing buildup of the State’s Rainy Day Fund
per Proposition 2 will help protect against deficits, but rising costs from health care reform, pension
costs, infrastructure repair, and the uncertainty from Washington will provide fiscal challenges.
$0
$200
$400
$600
0
200
400
600
800
200720092011201320152017 (f)
Source: California Association of Realtors
California Housing Market
Single Family Home Resales in Thousands
Median Price in Thousands
38
Overall Economic Conditions
Local Economy
Santa Monica benefits
from a more diversified tax
base than many cities. For
example, the City’s five
major tax sources,
Transient Occupancy
(TOT), Sales, Property,
Utility Users, and Business
License, each make up
between 8% and 18% of
General Fund revenues. In
many cities, sales and
property taxes alone
account for up to 60% of
revenues. Most of these
taxes are economically driven and were signific antly impacted by the recession. However, all
have recovered and surpassed pre-recession levels to some extent over the last three years.
The real estate market was impacted by the recession, but Santa Monica did not realize the same
level of price depreciation as other areas. Assessed value increases have been strong the last
three years and moderate increases are expected for the next two years. The number of property
transfers, after reaching the lowest level for which records are available in FY 2008-09, have
rebounded and the average transfer amount has moved up sharply, feeding the assessed value
increases, which eventually tran slate into property tax gains.
Sales tax receipts have recovered over the last five years after declining sharply during the
recession. Taxable sales growth is expected to be slower going forward, reflecting a shifting of
sales to on-line platforms as well as the departure of several large retailers. The City’s one-half
percent Transaction and Use Tax (TUT), approved by Santa Monica voters in 2010, now generates
approximately $16 million per year, half of which is paid to the Santa Monica Malibu Unified School
District in exchange for the use of certain school facilities. In November 2016, voters passed
Measure GSH, adding another one-half percent to the City’s TUT rate. Per the advisory Measure
GS, one-half of the proceeds from the increased portion of the tax will be used for affordable
housing with the other half further supplementing the school district.
Tourism, which provides a strong stimulus to the local economy by crea ting jobs and producing
revenues, continues to be one of the strongest performing components of the local economy.
Transient Occupancy Tax revenue growth has averaged 10% annually over the last four years.
Additional, yet more moderate, growth is expected over the budget period as average room
rates continue to increase and two new properties opened late FY 2016-17.
The improvements to the local economy have pushed tax revenues well above pre-recession
levels. However, long term growth rates for on-going General Fund tax revenues are projected to
moderate, averaging about 3% annual growth over the next five years. A discussion of local taxes
follows the Citywide Budget overview.
$0
$2,000
$4,000
$6,000
$8,000
$10,000
0
500
1,000
1,500
2,000
2003-
04
2004-
05
2005-
06
2006-
07
2007-
08
2008-
09
2009-
10
2010-
11
2011-
12
2012-
13
2013-
14
2014-
15
2015-
16
City of Santa Monica Property Transfers
Number of Transfers Average Tax Per Transfer
# of Transfers Average Tax/Transfer
Source: Count y of Los An g eles Re g istrar Recorde r
39
Citywide Budget Overview
Total FY 2017-18 City Re venues — $625.8 million
Total projected City revenues for FY 2017-18 are $625.8 million, net of transfers and reimbursements.
This represents a 5.4% increase from the FY 2016-17 estimated actual. The $32.0 million increase
reflects increased revenues in the Airport Fund from the City becoming the Fixed Based Operator
(FBO), increased Big Blue Bus capital grant revenues, and greater General Fund revenue.
Total FY 2018-19 City Re venues — $638.5 million
Revenues in FY 2018-19 are projected to be $638.5 million, net of transfers and reimbursements.
This represents a 2% increase from FY 2017-18. The $12.7 million increase reflects increased Beach
Fund revenues primarily from increased parking rates, and greater General Fund revenue.
Property
Taxes
9%
Sales Taxes
19%
Other Taxes
3%
Transient
Occupancy
Taxes
9%
Utilities Users
Taxes
5%
Business License
Taxes
5%
Licenses &
Permits
7%
Intergovernmental
& Grants
11%
Charges for
Services
24%
Other
8%
FY 2017‐18 Citywide Revenues by Category
Property
Taxes
10%
Sales Taxes
19%
Other Taxes
3%
Transient
Occupancy
Taxes
9%
Utilities Users
Taxes
5%
Business License
Taxes
5%
Licenses &
Permits
7%
Intergovernmental
& Grants
10%Charges for Services
24%
Other
8%
FY 2018‐19 Citywide Revenues by Category
40
Citywide Budget Overview
Total FY 2017-18 Proposed Ci ty Budget — $773.7 million
The FY 2017-18 proposed budget includes
$773.7 million in expenditures, net of
transfers and reimbursements, for all funds.
This amount represents an 18% increase
over the revised budget for FY 2016-17,
primarily due to increased capital
spending for the construction of the new
Fire Station 1 (using reserves) and the City
Services Building (using bond proceeds).
The difference between Citywide
revenues and expenditures is due to
disparities in timing between revenues
and expenditures for capital projects, as
well as the use of bond proceeds and
reserves to fund capital projects.
The City continues to comply with its
policy to fund ongoing costs using
ongoing revenues. As in previous years,
City revenues are subject to changes in
economic conditions, State budget actions, and legislative changes.
Total FY 2018-19 Proposed Ci ty Budget — $802.1 million
The FY 2018-19 proposed budget includes
$802.1 million in expenditures, net of
transfers and reimbursements, for all funds.
This amount represents an increase of
3.7% from FY 2017-18, primarily due to
increased capital spending funded using
prior years’ revenu es and reserves.
General Fund
$504.9
65%
Enterprise
Funds
$233.1
30%
Other Funds
$35.6
5%
FY 2017-18 Citywide Expenditures by Fund
(in millions)
General Fund
$530.5
66%
Enterprise
Funds
$250.0
31%
Other Funds
$21.6
3%
FY 2018-19 Citywide Expenditures by Fund
(in millions)
41
Citywide Budget Overview
General Fund Budget
FY 2017-18 General Fund Revenues — $391.8 million; Expenditures $504.9 million
Total FY 2017-18 total General Fund revenues are projected to be $391.8 million, which is
$19.4 million, or 5.2% greater than the FY 2016-17 estimated actual. The General Fund Operating
Budget for FY 2017-18 is $359.2 million and Capital Improvement Projects add an additional
$145.7 million, for a total General Fund budget of $504.9 million. $125.6 million in capital
expenditures will be funded using reserves or proceeds from a future bond issuance. Operating
expenditures increase $18.7 million, or 5.5% over the FY 2016-17 revised budget.
Internal
Services
11%
Housing,
Planning &
Community
Development
8%
Public Safety
(Fire/Police)
25%
Community &
Cultural
Services
5%
Library
3%
Public Works
10%Capital
Improvements
29%
Non‐
Departmental
9%
Where does the money go?
Charges for
Services
11%Investments/
Rents
3%
Local Taxes
67%
Fines/Licenses/
Permits
16%
All Other
3%
Where does the money come from in FY 2017‐18?
42
Citywide Budget Overview
FY 2018-19 General Fund Revenues — $402.1 million; Expenditures $530.5 million
Total FY 2018-19 General Fund revenues are projected to be $402.1 million, which is $10.4 million,
or 2.6% more than in FY 2017-18. The General Fund Operating Budget for FY 2018-19 is $373.3 million
and Capital Improvement Projects add $157.2 million, for a total General Fund budget of
$530.5 million. Operating expenditures increase $14 .1 million, or 3.9% over the FY 2017-18 Proposed
Budget.
Internal
Services
11%Housing,
Planning &
Community
Development
8%
Public Safety
(Fire/Police)
25%
Community &
Cultural Services
5%
Library
2%
Public Works
10%
Capital
Improvements
30%
Non‐Departmental
9%
Where does the money go?
Charges for
Services
11%Investments/
Rents
3%
Local Taxes
68%
Fines/Licenses/
Permits
15%
All Other
3%
Where does the money come from in FY 2018‐19?
43
Citywide Budget Overview
Other Funds
In addition to the General Fund, the City budget includes a number of funds that are either
self-sustaining or subsidized.
The Water a nd Wastewater Funds have sufficient revenues to cover current operations. Rate
increases in the Water Fund allow the implementation of the Sustainable Water Master Plan while
also maintaining reserve levels. The Wastewater Fund continues to have adequate revenues and
reserves to meet current operational and capital expenditures.
The Resource Recovery and Recycling (RRR) Fund will maintain a positive fund balance until
FY 2019-20. There are several upcoming proposals that may potentially have a substantial impact
on the financial stability of the fu nd after FY 2019-20, including the piloting of a residential wet/dry
collection system, expanding the commercial “rot or not” program, the Fund’s share of costs to
complete the Corporate Yards modernization project, and the displacement of the recycling
contractor at the Corporate Yards that will result in additional costs for transporting the City-
collected recycling materials to an offsite location. Staff will continue to monitor fund
performance and consider the need for a rate increase in the future.
The BBB Fund will maintain a positive fund balance over the next five years. BBB, like most transit
agencies in the country, continues to be co nfronted with reduced ridership, and BBB staff
continues to develop strategies to improve ridership. The additional revenue from the voter-
approved Measure M, which allocates an additional ½ cent sales tax to transportation agencies
in order to improve traffic congestion, keep fare s affordable and improve bus systems, will help
offset the reduction in farebox revenue that BBB historically receives from the State Transit
Assistance (STA) program, and the increase in operating costs associated with new service and
operating costs. BBB will continue to monitor the fund balance.
The Airport, Beach and Cemetery Funds will generate adequate revenues to sustain their
operations throughout the next five years.
The Housing Authority Fund has a projected operating struct ural deficit of approximately
$0.5 million to $1 million annually throughout the forecast period. Th is assumes that U.S.
Department of Housing and Urban Development (HUD ) funding to the housing authorities will not
be reduced.
The Pier Fund is not able to sustain an adequate balance to cover both its operating costs and
large capital expenditures. Capital needs that are unable to be funded by the Pier Fund during
the forecast period must compete with General Fund-supported capital needs.
44
Citywide Budget Overview
Citywide Total Compensation
Total compensation, which includes employee sala ries, pension contributions, health care and
workers’ compensation costs, makes up 64% of the City’s overall operating budget, and nearly
70% of the General Fund operating budget. The rising cost of healthcare, and the need to
supplement CalPERS pension portfolios with higher contributions, drive our total compensation
cost growth rate to a level that is approximately double our revenue growth rate. Also contributing
to this growth rate are workers’ compensation costs, which are not a negotiated benefit but are
largely driven by State mandates. Healthcare costs for employees are anticipated to increase by
7.8-9% in FY 2017-18 depending on the healthcare plans used by employees. Further discussion of
pension costs follows. To accommodate health care, pension, and workers’ compensation
increases, the cost of living adjustment (COLA) for employees must consider the total
compensation package and not just salary.
Pensio n Contributions
The City’s defined benefit pension plan, Sant a Monica Public Employees’ Retirement Plan,
provides retirement and disability benefits, annual cost of living adjustments, and death benefits
to plan members and beneficiaries. The plan is part of the Public Agency portion of the California
Public Employees Retirement System (CalPERS), which acts as a common investment and
administrative agent for participating public empl oyers within the State of California. Active full
time employees in the plan reimburse the City for a portion of the costs. The overall level of
contributions by City employees, using negotiated contribution levels as of June 30, 2017, is
approximately 25% of the total cost. Detail of gr oss projected pension plan costs for FY 2017-19,
offset by employee reimbursements, is outlined below.
FY 2017-18
Budget
(in millions)
% of
Operating
Budget
FY 2018-19
Budget Plan
(in millions)
% of
Operating
Budget
General Fund
G ross Pension Cost $ 56.7 $ 62.3
Em ployee Contributions 13.3 13.7
Ne t Pension Cost to the City $ 43.4 12.1%$ 48.6 13.0%
All Other Funds
Gross P ension Cost $16.7 $ 18.3
Employee Contributions 5.2 5.4
Ne t Pension Cost to the City $ 11.5 6.6%$ 12.9 7.4%
Total Gross Pension Cost $ 73.4 $ 80 .6
Total Employee Contributions 18.5 19.1
Total Net Pension Cost to the City $ 54.9 10.3%$ 61.5 11.2%
45
Major General Fund Tax Base Projections
Local taxes represent
approximately two-
thirds of projected
General Fund
revenues. Five of these
tax sources, Transient
Occupancy Taxes
(TOT), Sales Taxes,
Property Taxes, Utility
Users Taxes (UUT), and
Business License Taxes,
account for $246.3
million out of the
$263.9 million in local
taxes projected to be
received in the next
fiscal year. The
remaining t a x
re venues are from Parking Facilities Taxes, Real Property Transfer Taxes, Vehicle License Fees, and
Condominium Taxes. The projections reflect a prudent approach to forecasting using standard
methodologies such as trend an alysis, known extraordinary circ umstances, fiscal impacts of
legislative changes, outside consultant forecasts, and professional judgme nt, to arrive at the
revenue projections. Overall, the projections assume mild economic growth resulting in revenues
trending up at modest rates over the next two years. Listed below are the basic assumptions used
to develop the revenue forecast for the major tax accounts based on information known at this
time. Many unknown variables, including econ omic shifts and unforese en state legislative
changes, could affect the ultimate am ount of monies actually received.
Sales Taxes — 18% of General Fund Revenues
Sales taxes have surpassed pre-recession levels, re flecting the strong local economy. In addition
to the economic growth, the City has benefited from the one-half percent Transaction and Use
Tax (TUT), approved by Santa Monica voters in 2010. However, growth rates are expected to be
modest, reflecting the loss of several large tax generators and the shifting of retail activity to on-
line sales. City taxable sales are projected to grow by 3% in FY 2017-18 and another 3.6% in
FY 2018-19. In November 2016, Santa Monica voters approved Measure GSH, which added
another one-half percent to the City’s TUT and is anticipated to generate an additional $16 million
annually with half going to the School District an d half being set aside for affordable housing uses.
Property Taxes — 15% of General Fund Revenues
The housing market has rebounded and shown stro ng growth over the last few years. Total
assessed values in the City increased 6.6% in FY 2016-17 after increases averaging over 6% for the
previous three years. While the number of property transfers has flattened after hitting
post- recession highs in FY 2014-15, the average transfer price has soared during the last three
Property Taxes
15%
Sales and Use
Taxes
18%
Transient
Occupancy
Taxes
15%
Utility Users Taxes
8%
Business License
Taxes
8%
Parking Facility
Taxes
3%
Real Property
Transfer Taxes
2%All Other Non-
Tax
31%
General Fund Revenues
Diversified Tax Base
46
Major General Fund Tax Base Projections
years. The commercial real estate market also re mains very strong. The fourth quarter 2016 office
vacancy rate of 9.6% and average rent of $5.61 per square foot put Santa Monica well ahead of
regional average performance. It is anticipated that the assessed value growth in Santa Monica
will be 4% in both FY 2017-18 and FY 2018-19.
Revenue from unsecured property taxes (such as airp lanes) is projected to remain relatively flat
throughout the forecast period. The stabilizing real estate market has also resulted in a decline in
delinquent tax receipts, although that decline has also begun to level out. Additionally, since
FY 2012-13 the City has been receiving residual and pass-through payments from Redevelopment
Property Tax Trust Funds (RPTTF) due to the dissolution of Redevelopment.
Transient Occupancy Taxes — 15% of General Fund Revenues
Tourism continues its strong growth and contributi on to the overall health of the local economy.
Transient Occupancy Tax (TOT) revenue growth the last five years has averaged almost 10%
annually without any increase in room supply. The primary driver in the increase has been average
room rates as occupancy rates have reached wh at is considered “full occupancy”. Based on
information provided by PKF Consulting and the Santa Monica Convention and Visitors Bureau,
the rate of growth is expected to moderate in the next several years. In FY 2017-18, revenues are
projected to increase by 5.2%, reflecting the full year impact from two new hotels that opened in
late FY 2016-17, and then increase another 3.5% in FY 2018-19.
Utility Users Taxes — 8% of General Fund Revenues
Taxes from electric, gas, and cable television ut ilities are primarily driv en by rate changes by
Southern California Edison, Southern California Gas Company, Time Warner Cable (Spectrum),
and Frontier Communications, respectively. Taxes from water and wastewater services reflect
Council-approved utility rate increases in th ese areas as well as anticipated consumption
patterns. Utility Users Taxes are projected to remain relatively flat over the next two years. Modest
increases from electrical and natural gas services are projected to be offset by decreases in taxes
from hardwire and wireless telecommunications se rvices, reflecting a shift of consumer use to
more internet based, non-taxable services. Additionally, taxes from water and wastewater service
are expected to increase by CPI in FY 2017-18 and FY 2018-19, reflecting the impact of the Water
Shortage Response Plan.
Business License Taxes — 8% of General Fund Revenues
As with most other local taxes, business lice nse taxes have recovered from the recession and
grown for five consecutive years after two years of decreases. In FY 2017-18, economic growth will
nearly be offset by the impact of the departure of several major taxpayers resulting in a revenue
increase of just 0.5%. Revenues are projected to grow by just under 3% in FY 2018-19, reflecting
mild economic growth as well as the impact of enhanced business discovery and business license
audit programs.
47
Major General Fund Tax Base Projections
Parking Facility Taxes — 3% of General Fund Revenues
Parking Facility Taxes have slowed the last two yea rs as remittances from privately owned parking
facilities have not increased as expected. As with other City taxes, growth is expected to be
relatively mild over the next few years, resulting in annual revenue increases of 2% in FY 2017-18
and 1.6% in FY 2018-19. The forecast does not in clude any impact from ch anges in parking supply
or rates in City facilities over the two-year budget horizon.
Real Property Transfer Taxes — 2% of General Fund Revenues
Real Property (Documentary) Transfer Tax revenues are very volatile and economy-driven. As the
real estate market has improved over the last few years, the number of annual transfers as well as
the number of very high value transfers picked up from recessionary levels. Transfer tax revenue in
FY 2014-15 and FY 2015-16 were the highest on record, and FY 2016-17 revenues are on pace to
exceed those results. However, the number of transfers is still below peak year levels. Revenues
during the last several years have been skewed upward by the sale of a number of very large
properties. Based on this, revenues are expected to drop by $2.3 million in FY 2017-18, show a
modest increase in FY 2018-19, and then remain relatively fl at for the foreseeable future.
48
Fund Balances
FY 2017-19 Proposed Biennial Budget
49
50
Fund Balances
Classification of Funds
The financial operations of the City are organized into funds for which budgets are prepared.
These funds are grouped into three major categories: General, Special Revenue, and Proprietary.
The General Fund is used to account for all financial resources necessary to carry out basic
governmental activities of the City that are not accounted for in another fund. The General Fund
supports essential City services such as police and fire protection, street maintenance, libraries,
parks, and open space management. Most of th e General Fund is financed from tax revenues.
Capital Projects and Special Revenue Funds are used to account for specific revenues that are
legally restricted to expenditures for specified purposes.
(04) Special Revenue Source Fund — To account for receipt and expenditure of monies
restricted, committed or assigned for specific use.
(06) Clean Beaches and Ocean Parcel Tax Fund — To account for activity related to
implementation of Watershed Management Plan and the passage of Measure V in
November 2006.
(11) Beach Recreation Fund — To account for beach parking, concession, and beach
house revenues and expenditures relate d to beach maintenance and recreation
activities.
(12) Housing Authority Fund — To account for the receipt and expenditure of federal funds
related to housing programs.
(14) Tenant Ownership Rights Charter Amendment Fund — To account for filing fee and
conversion tax revenues and expenditures rela ted to various housing programs authorized
by Chapter XX of the City Charter.
(15) Low and Moderate Income Housing Asset Fund — To account for the revenues and
expenditures formerly in the Low and Modera te Income Housing Fund established under
Community Redevelopment law.
(19) Community Development Block Grant Fund (CDBG) — To account for Federal
entitlements under the Housing and Community Development Act of 1974, as amended.
The City Council annually allocate s CDBG funds to various programs.
(20) Miscellaneous Grants Fund — To account for the receipt and expenditure of
miscellaneous Federal, State and County awarded grants and special allocations
provided to the City.
(21) Asset Seizure Fund — To account for the receipt and expenditure of federal and state
asset forfeiture funds from equitable sharing programs. The federal guideline disallows a
grantee to supplant its budget with asset seizure funds. No expenditures are proposed
during the budget process. Instead, appropriations are recommended to the Council by
a separate staff report when eligible expens es are identified by the Police Department.
(22) Citizens Option for Public Safety (COPS) — To account for the receipt and expenditure
of the Citizens Option for Public Safety program established by AB3229 of 1996. In addition
to disallowing a grantee to use the funds to supplant its budget, the State guideline
requires a public hearing for the proposed use of funds. Appropriations are recommended
to the Council by a separate staff re port after the hearing is conducted.
51
Fund Balances
(29) Rent Control Fund — To account for revenues and expenditures of the Rent Control
Board. Though included in the Comprehensiv e Annual Financial Report (CAFR), the fund
is not discussed in this document, as the budget is prepared separately for the Rent Control
Board’s adoption.
(43) Gas Tax Fund — To account for State and County gasoline tax allocations and any
Federal funds provided to the City for street-related purposes.
(44) South Coast Air Quality Management District (SCAQMD) Fund — To account for the
receipt of Air Quality Management Dist rict funds and eligible expenditures.
(45) Local Return Fund — To account for revenues and expenditures from the Proposition
A, Proposition C and Measure R Local Return programs, three one-half cent sales tax
measures approved by Los Angeles County voters to finance a countywide transit
development program.
(53) Parks and Recreation Fund — To account for funds collected under the City's Unit
Dwelling Tax. These funds are to be used for the acquisition, improvement, and expansion
of public parks, playgrounds, and recreational facilities.
Proprietary (Enterprise and Internal Service) Funds are used to account for operations that are
financed and operated in a manner similar to private business enterprises where (a) the intent is
that the costs (expenses, includ ing depreciation) of providing goods or services to the general
public or City departments on a continuing basi s be financed or recovered primarily through user
charges, or (b) the City has decided that periodic determination of revenues earned, expenses
incurred and/or net income is appropriate for ca pital maintenance, public policy, management
control, accountability, or other purposes.
(25) Water Fund — To account for revenues and expenses of providing water service to
the citizens of the City.
(27) Resource Recovery and Recycling Fund — To account for revenues and expenses of
operating the City's refuse collection, street sweeping and cleaning, and recycling
programs.
(28) Community Broadband Fund — To account for revenues and expenses related to the
City’s dark and lit fiber services.
(30) Pier Fund — To account for revenues and expenses connected with management
and development of the Santa Monica Pier.
(31) Wastewater Fund — To account for revenues and expenses associated with
maintaining the sanitary sewer and storm drain systems within the City.
(33/52) Airport/Special Aviation Funds — To account for revenues and expenses
connected with management of the Santa Monica Municipal Airport.
(34) Stormwater Management Fund — To account for revenues and expenses associated
with stormwater management.
(37) Cemetery Fund — To account for revenues and expenses associated with operation
of Woodlawn Cemetery.
(41) Big Blue Bus Fund — To account for revenues and expenses related to operation of
the City's municipal bus lines.
52
Fund Balances
(54) Vehicle Management Fund — To account for user charges from other funds and
expenses related to replacement, maintenance and fueling of City owned vehicles,
including specialized me chanical equipment.
(55) Information Technology Replacement and Services Fund — To account for user
charges from other funds and expenses re lated to replacement of computer and
telecommunication equipment.
(56) Self-insurance, General Liability and Auto Fund — To account for user charges from
other funds and expenses related to the administration and payment of general liability
and auto claims.
(57) Self-insurance, Bus Fund — To account for contributions from the Big Blue Bus Fund
and expenses related to the administration and payment of bus-related liability claims.
(58) Self-insurance, Risk Management Administration Fund — To account for user charges
from other funds and expenses related to the administration of the Risk Management
Division.
(59) Self-insurance, Workers’ Compensation Fund — To account for contributions from City
Departments for administration and paym ent of workers' compensation claims.
(77) Parking Authority Fund — The Parking Authority is a financing authority for the City's
parking structures. The fund provides capi tal funding for new and improved parking
facilities primarily in downtown Santa Monica.
Three other fund types that are included in the City’s Comprehensive Annual Financial Report are
not budgeted for various reasons:
Fiduciary Funds , are used to account for resources held for the benefit of parties outside the City.
The fund resources are not available to support City programs and therefore they are not
budgeted.
(17) Private Purpose Trust Fund — To account for the distributi on of assets of the dissolved
Redevelopment Agency of the City of Santa Monica.
(80) General Trust Fund — To account for payroll withholding due State and Federal
agencies, Environmental Impact Report (EIR) monies deposited by developers and other
resources held in trust for the be nefit of parties outside the City.
(801) Street Light Fund — To account for collected paym ents of street assessments.
Permanent Funds , which consist of Cemetery Perpetual Ca re (82) Fund and Mausoleum Perpetual
Care (89) Fund, are used to report resources that reflect only earnings, not principal, to be used
for City programs. Earnings from these two funds are transferred to the Cemetery Fund to support
the cemetery operations. While the two perpetual care funds are not budgeted, the Cemetery
Fund budgets the transfer amounts.
Debt Service Fund is used to account for the accumulation of resources for, and the payment of,
general long-term debt principal and interest.
53
Fund Balances
Fund Balance Projections
The following section shows fund ba lance projections for each year of the biennial budget in the
three major categories: General Fund, Special Revenue funds, and Proprietary (Enterprise and
Internal Service) funds. Funds are budgeted to ma intain a positive balance on a yearly basis. In
the cases where budgeted expenditures exceed revenues, this indicates one-time capital
projects where expenditures are funded from prior years’ revenue held in reserve for this purpose,
except in the case of the Housing Authority, which requires an operating subsidy from the Special
Revenue Source Fund.
54
Fu
n
d
C
a
t
e
g
o
r
y
/
T
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a
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C
h
a
nge $Change %
GE
N
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D
(0
1
)
G
e
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e
r
a
l
a
12
,
9
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2
,
5
4
4
39
1
,
7
6
1
,
2
0
4
(5
0
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,
9
2
4
,
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11
6
,
7
0
2
,
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,
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,
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3,539,709
27.3%
SP
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(0
4
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,
0
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3
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(4
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6
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7
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27
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6
8
,
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434,978
1.6%
(0
6
)
C
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2
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0
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,
1
9
0
,
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(
4
,
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1
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(
9
0
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0
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2
7
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5
(
2
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-
8
8
.
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(1
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B
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R
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a
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i
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n
10
,
0
9
8
,
5
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15
,
4
8
8
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3
3
0
(1
6
,
1
9
7
,
1
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9
)
-
9
,
3
8
9
,
7
2
1
(708,809)
-7.0%
(1
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)
H
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b
94
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4
19
,
5
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9
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5
3
6
(2
0
,
1
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,
9
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7
)
49
6
,
6
0
7
-
(94,764)
-100.0%
(1
4
)
T
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R
C
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22
9
,
8
0
5
1
2
5
,
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15
,
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65
0
,
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0
0
(1
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5
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7
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(15,502)
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(1
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17
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,
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1
10
2
,
0
0
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(1
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17
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(4
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)
G
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62
,
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6
4
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1
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4
3
1
(2
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62
,
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100
0.2%
(4
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7
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3
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71
5
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-
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68.8%
(4
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2
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1
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(2
5
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W
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,
3
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4
25
,
5
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1
,
4
4
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(3
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,
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,
5
1
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-
1
9
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0
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8
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0
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(9,253,072)
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(2
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2
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4
2
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-
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C
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(1
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4
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6
6
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-
46
9
,
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1
6
220,339
88.4%
(3
0
)
P
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f
60
9
,
1
3
6
6
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6
3
5
,
5
5
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(
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(
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0
9
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1
3
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)
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.
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(3
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36
,
3
2
9
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7
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1
19
,
7
0
9
,
0
0
3
(2
6
,
3
6
1
,
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0
7
)
5,
0
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0
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0
0
34
,
6
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9,152,601
19.6%
TO
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23
3
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4
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70
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16
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6,206,714
2.7%
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58
Revenues
FY 2017-19 Proposed Biennial Budget
59
60
Fund Property
Taxes Sales Taxes Other Taxes Licenses &
Permits
Intergovern-
mental
Charges for
Services
Fines and
Forfeits Investment Rent Grants Other Budget Total
General (01)57,688,119 71,079,000 135,257,000 45,803,373 1,181,673 41,521,035 15,694,057 4,727,000 7,784,545 - 11,025,401 391,761,203
Special Revenue Source (04)- - - - - 546,053 - 25,000 - - 2,615,394 3,186,447
Clean Beaches & Ocean Parcel Tax (06)- - 3,085,776 - 5,100 - 100,000 - - - 3,190,876
Beach Recreation (11)- - - 216,654 27,092 12,665,079 - 230,000 1,451,072 - 898,433 15,488,330
Housing Authority (12)- - - - 19,529,536 - - - - - - 19,529,536
TORCA (14)- - 25,000 - - - - 50,000 - - 50,000 125,000
Low & Moderate Income Housing Asset (15)- - - - - - - 50,000 - - 600,000 650,000
CDBG (19)- - - - 1,547,760 - - 5,000 - - - 1,552,760
Misc. Grants (20)- - - - 15,557,053 - - 20,000 - - - 15,577,053
COPS 1 (22)- - - - 100,000 - - 2,000 - - - 102,000
Water (25)- - - - 20,160 24,561,686 - 530,000 - - 469,600 25,581,446
Resources Recovery and Recycling (27)- - - - - 26,799,468 - 270,000 - - 697,417 27,766,885
Community Broadband (28)- - - - - 2,115,000 - - - - - 2,115,000
Pier (30)- - - - - 6,595,554 - 40,000 - - - 6,635,554
Wastewater (31)- - - - - 18,858,003 - 500,000 - - 351,000 19,709,003
Airport (33)- - - - - 18,430,011 - 100,000 - - 967,195 19,497,206
Stormwater (34)- - - - - 1,532,000 - - - - 631,662 2,163,662
Cemetery (37)- - - - - 1,835,500 - 1,000 - - 38,836 1,875,336
Big Blue Bus (41)- 45,279,781 - - - 14,318,654 - 287,469 - 22,136,492 1,904,105 83,926,501
Gas Tax (43)- - - - 2,610,431 - - 5,000 - - - 2,615,431
SCAQMD (44)- - - - 710,000 - - 5,300 - - - 715,300
Local Return (45)- - - - 2,748,505 - - 66,000 - - - 2,814,505
Parks and Recreation (53)- - - - - - - 1,000 - - - 1,000
Vehicle Management (54)- - - - - 12,129,316 - 300,000 - - 130,500 12,559,816
Information Technology (55)- - - - - 2,256,957 - 75,000 - - - 2,331,957
Self-Insurance, General Liab/Auto (56)- - - - - 3,000,000 - 160,000 - - - 3,160,000
Self-insurance, Bus (57)- - - - - 3,800,000 - 50,000 - - - 3,850,000
Self-insurance, Risk Management-Admin+ (58)- - - - - 3,010,000 - - - - - 3,010,000
Self-insurance, Workers' Comp (59)- - - - - 20,600,000 - 400,000 - - - 21,000,000
Parking Authority (77)- - - - - - 25,000 - - - 25,000
SUBTOTAL 57,688,119 $ 116,358,781 $ 138,367,776 $ 46,020,027 $ 44,037,310 $ 214,574,316 $ 15,694,057 $ 8,024,769 $ 9,235,617 $ 22,136,492 $ 20,379,543 $ 692,516,807 $
Reimbursements and Transfers - - - - - (64,853,969) - - (1,868,034) - - (66,722,003)
TOTAL 57,688,119 $ 116,358,781 $ 138,367,776 $ 46,020,027 $ 44,037,310 $ 149,720,347 $ 15,694,057 $ 8,024,769 $ 7,367,583 $ 22,136,492 $ 20,379,543 $ 625,794,804 $
FY2017-18 REVENUE SUMMARY BY CATEGORY & FUND
1 Citizens' Option for Public Safety (COPS) fund.
61
Fund Property
Taxes Sales Taxes Other Taxes Licenses &
Permits
Intergovern-
mental
Charges for
Services
Fines and
Forfeits Investment Rent Grants Other Budget Total
General (01)60,636,038 73,335,000 138,672,000 46,214,792 1,378,067 42,752,208 15,696,989 5,635,000 8,239,497 - 9,581,245 402,140,836
Special Revenue Source (04)- - - - - 566,643 - 25,000 - - 2,833,394 3,425,037
Clean Beaches & Ocean Parcel Tax (06)- - 3,159,834 - 5,212 - - 130,000 - - - 3,295,046
Beach Recreation (11)- - - 222,797 27,742 14,365,574 - 250,000 1,451,072 - 903,433 17,220,618
Housing Authority (12)- - - - 18,911,848 - - - - - - 18,911,848
TORCA (14)- - 25,000 - - - - 50,000 - - 50,000 125,000
Low & Moderate Income Housing Asset (15)- - - - - - - 50,000 - - 600,000 650,000
CDBG (19)- - - - 1,047,760 - - 5,000 - - - 1,052,760
Misc. Grants (20)- - - - 4,111,805 - - 20,000 - - - 4,131,805
COPS 1 (22)- - - - 100,000 - - 2,000 - - - 102,000
Water (25)- - - - - 25,876,801 - 630,000 - - 481,745 26,988,546
Resources Recovery and Recycling (27)- - - - - 27,432,262 - 300,000 - - 761,391 28,493,653
Community Broadband (28)- - - - - 2,115,000 - - - - - 2,115,000
Pier (30)- - - - - 6,669,802 - 50,000 - - - 6,719,802
Wastewater (31)- - - - - 18,879,207 - 620,000 - - 351,000 19,850,207
Airport (33)- - - - - 20,367,133 - 125,000 - - 991,303 21,483,436
Stormwater (34)- - - - - 1,536,000 - - - - 642,662 2,178,662
Cemetery (37)- - - - - 1,881,180 - 1,000 - - 39,768 1,921,948
Big Blue Bus (41)- 46,481,248 - - - 14,461,841 - 297,243 - 29,310,748 1,936,482 92,487,562
Gas Tax (43)- - - - 3,716,486 - - 10,000 - - - 3,726,486
SCAQMD (44)- - - - 110,000 - - 5,500 - - - 115,500
Local Return (45)- - - - 2,779,246 - - 66,000 - - - 2,845,246
Parks and Recreation (53)- - - - - - - 1,000 - - - 1,000
Vehicle Management (54)- - - - - 12,622,654 - 375,000 - 117,000 13,114,654
Information Technology (55)- - - - - 2,256,957 - 100,000 - - - 2,356,957
Self-Insurance, General Liab/Auto (56)- - - - - 3,000,000 - 190,000 - - - 3,190,000
Self-insurance, Bus (57)- - - - - 3,800,000 - 55,000 - - - 3,855,000
Self-insurance, Risk Management-Admin+ (58)- - - - - 3,125,200 - - - - - 3,125,200
Self-insurance, Workers' Comp (59)- - - - - 22,660,000 - 500,000 - - - 23,160,000
Parking Authority (77)- - - - - - - 25,000 - - - 25,000
SUBTOTAL 60,636,038 $ 119,816,248 $ 141,856,834 $ 46,437,589 $ 32,188,166 $ 224,368,462 $ 15,696,989 $ 9,517,743 $ 9,690,569 $ 29,310,748 $ 19,289,423 $ 708,808,809 $
Reimbursements and Transfers - - - - - (68,229,295) - - (2,065,376) - - (70,294,671)
TOTAL 60,636,038 $ 119,816,248 $ 141,856,834 $ 46,437,589 $ 32,188,166 $ 156,139,167 $ 15,696,989 $ 9,517,743 $ 7,625,193 $ 29,310,748 $ 19,289,423 $ 638,514,138 $
FY2018-19 REVENUE SUMMARY BY CATEGORY & FUND
1 Citizens' Option for Public Safety (COPS) fund.
62
FY2016-17 FY2016-17
FY2014-15 FY2015-16 Revised Estimated FY2017-18 Change FY2018-19
FUND/REVENUE CATEGORY Actual Actual Budget Actual Budget Amount Budget
GENERAL FUND
Property Taxes $54,044,934 $50,452,377 $56,173,376 $56,833,303 $57,688,119 $854,816 1.5 % $60,636,038
Sales Taxes 51,089,716 54,802,840 55,191,000 55,191,000 71,079,000 15,888,000 28.8 73,335,000
Other Local Taxes 129,105,915 131,272,639 133,236,000 134,314,000 135,257,000 943,000 0.7 138,672,000
Licenses and Permits 39,370,035 41,275,053 44,875,283 45,002,984 45,803,373 800,389 1.8 46,214,792
Intergovernmental 2,593,729 1,580,683 1,361,898 1,358,135 1,181,673 (176,462)(13.0)1,378,067
Charges for Service 37,332,243 42,737,260 40,716,964 40,883,988 41,521,035 637,047 1.6 42,752,208
Fines and Forfeitures 16,287,291 15,904,735 16,245,000 15,609,500 15,694,057 84,557 0.5 15,696,989
Interest 3,313,549 4,837,628 3,700,000 3,700,000 4,727,000 1,027,000 27.8 5,635,000
Rentals 9,504,058 9,879,903 7,854,909 7,855,939 7,784,545 (71,394)(0.9)8,239,497
Other 10,037,583 9,837,457 10,877,546 11,607,140 11,025,401 (581,739)(5.0)9,581,245
TOTAL GENERAL FUND $352,679,053 $362,580,575 $370,231,976 $372,355,989 $391,761,203 $19,405,214 5.2 % $402,140,836
SPECIAL REVENUE SOURCE FUND
Charges for Services $1,307,521 $1,301,406 $563,454 $501,287 $546,053 $44,766 8.9 % $566,643
Interest 16,481 748,918 3,000 25,000 25,000 - N/A 25,000
Other 11,106,993 25,246,738 3,105,394 4,392,784 2,615,394 (1,777,390)(40.5)2,833,394
TOTAL SPECIAL REV. SOURCE FUND $12,430,995 $27,297,061 $3,671,848 $4,919,071 $3,186,447 $(1,732,624)(35.2)%$3,425,037
CLEAN BEACHES & OCEAN PARCEL TAX FUND
Other Local Taxes $2,898,594 $2,882,819 $3,126,543 $3,019,350 $3,085,776 $66,426 2.2 %$3,159,834
Intergovernmental - - - - 5,100 5,100 N/A 5,212
Interest 60,349 119,155 100,000 100,000 100,000 - N/A 130,000
TOTAL CLEAN BCHS & OCEAN $2,958,943 $3,001,974 $3,226,543 $3,119,350 $3,190,876 $71,526 2.3 %$3,295,046
BEACH RECREATION FUND
Licenses & Permits $207,302 $157,441 $143,000 $143,000 $216,654 $73,654 51.5 % $222,797
Intergovernmental - - 30,000 51,340 27,092 (24,248) N/A 27,742
Charges for Services 12,810,949 12,687,620 12,064,166 12,237,176 12,665,079 427,903 3.5 14,365,574
Interest 123,971 236,687 200,000 200,000 230,000 30,000 15.0 250,000
Rentals 1,098,612 1,803,503 1,451,072 1,451,072 1,451,072 - N/A 1,451,072
Other 748,958 843,539 883,076 1,402,869 898,433 (504,436) (36.0)903,433
TOTAL BEACH RECREATION FUND*$14,989,792 $15,728,790 $14,771,314 $15,485,457 $15,488,330 $2,873 0.0 %$17,220,618
Five-Year Revenue Summary
FY2016-17 to FY2017-18
Change
Percent
63
FY2016-17 FY2016-17
FY2014-15 FY2015-16 Revised Estimated FY2017-18 Change FY2018-19
FUND/REVENUE CATEGORY Actual Actual Budget Actual Budget Amount Budget
Five-Year Revenue Summary
FY2016-17 to FY2017-18
Change
Percent
HOUSING AUTHORITY FUND
Intergovernmental $15,695,786 $16,096,562 $17,167,504 $17,093,013 $19,529,536 $2,436,523 14.3 % $18,911,848
Interest 297 384 - 216 - (216) (100.0)-
TOTAL HOUSING AUTHORITY FUND $15,696,083 $16,096,946 $17,167,504 $17,093,229 $19,529,536 $2,436,307 14.3 %$18,911,848
TORCA FUND
Other Local Taxes $43,944 $103,997 $40,000 $121,724 $25,000 $(96,724) (79.5)% $25,000
Interest 34,451 70,998 50,000 50,000 50,000 - N/A 50,000
Other 76,436 266,426 104,475 131,939 50,000 (81,939) (62.1)50,000
TOTAL TORCA FUND $154,831 $441,421 $194,475 $303,663 $125,000 $(178,663)(58.8)%$125,000
LOW AND MODERATE INCOME HOUSING ASSET FUND
Interest $10,198 $41,094 $30,000 $50,000 $50,000 $- N/A % $50,000
Other 851,333 619,969 550,000 872,670 600,000 (272,670) (31.2)600,000
TOTAL LOW & MODERATE HOUSING -$861,531 $661,063 $580,000 $922,670 $650,000 $(272,670)(29.6)%$650,000
ASSET FUND
COMMUNITY DEVELOPMENT BLOCK GRANT FUND
Intergovernmental $1,440,426 $539,353 $1,807,760 $1,600,006 $1,547,760 $(52,246) (3.3)% $1,047,760
Interest 942 4,577 3,000 3,000 5,000 2,000 66.7 5,000
TOTAL CDBG FUND $1,441,368 $543,930 $1,810,760 $1,603,006 $1,552,760 $(50,246)(3.1)%$1,052,760
MISC. GRANTS FUND
Intergovernmental $8,942,913 $16,125,851 $34,792,807 $15,439,269 $15,557,053 $117,784 0.8 % $4,111,805
Interest 71,570 110,297 - 20,000 20,000 - N/A 20,000
Other - - 1,000 1,000 - (1,000) (100.0)-
TOTAL MISC. GRANTS FUND $9,014,484 $16,236,148 $34,793,807 $15,460,269 $15,577,053 $116,784 0.8 %$4,131,805
COPS FUND
Intergovernmental $161,820 $167,091 $100,000 $128,516 $100,000 $(28,516) (22.2)% $100,000
Interest 1,353 2,991 1,300 1,300 2,000 700 53.8 2,000
TOTAL COPS FUND $163,173 $170,083 $101,300 $129,816 $102,000 $(27,816)(21.4)%$102,000
WATER FUND
64
FY2016-17 FY2016-17
FY2014-15 FY2015-16 Revised Estimated FY2017-18 Change FY2018-19
FUND/REVENUE CATEGORY Actual Actual Budget Actual Budget Amount Budget
Five-Year Revenue Summary
FY2016-17 to FY2017-18
Change
Percent
Intergovernmental $- $- $88,360 $68,200 $20,160 $(48,040) % $-
Charges for Services 22,664,712 22,308,377 23,312,091 23,512,091 24,561,686 1,049,595 4.5 25,876,801
Interest 372,023 597,671 425,000 425,000 530,000 105,000 24.7 630,000
Other 543,673 497,082 466,806 466,806 469,600 2,794 0.6 481,745
TOTAL WATER FUND* $23,580,408 $23,403,130 $24,292,257 $24,472,097 $25,581,446 $1,109,349 4.5 % $26,988,546
* Charnock Fund merged with Water Fund in FY 2013-14.
RESOURCE RECOVER AND RECYCLING (RRR) FUND
Charges for Services $24,425,878 $26,718,390 $25,782,000 $25,707,200 $26,799,468 $1,092,268 4.2 % $27,432,262
Interest 130,056 266,265 200,000 200,000 270,000 70,000 35.0 300,000
Other 763,973 787,447 633,400 653,925 697,417 43,492 6.7 761,391
TOTAL RRR FUND $25,319,907 $27,772,101 $26,615,400 $26,561,125 $27,766,885 $1,205,760 4.5 % $28,493,653
COMMUNITY BROADBAND FUND
Charges for Services $- $- $2,115,000 $2,115,000 $2,115,000 $- N/A % $2,115,000
TOTAL COM. BRAODBAND FUND $- $- $2,115,000 $2,115,000 $2,115,000 $- N/A %$2,115,000
PIER FUND
Charges for Services $6,813,624 $7,442,990 $6,769,489 $6,734,411 $6,595,554 $(138,857) (2.1)% $6,669,802
Interest 13,167 37,884 30,000 30,000 40,000 10,000 33.3 50,000
Other 472 362 - - - - N/A -
TOTAL PIER FUND $6,827,262 $7,481,235 $6,799,489 $6,764,411 $6,635,554 $(128,857)(1.9)% $6,719,802
WASTEWATER FUND
Charges for Services $20,160,150 $19,312,249 $19,001,611 $19,226,611 $18,858,003 $(368,608) (1.9)% $18,879,207
Fines and Forfeitures 2,366 - 5,000 5,000 - (5,000) (100.0)-
Interest 268,635 532,428 400,000 400,000 500,000 100,000 25.0 620,000
Other 316,447 543,493 201,000 201,000 351,000 150,000 74.6 351,000
TOTAL WASTEWATER FUND $20,747,598 $20,388,170 $19,607,611 $19,832,611 $19,709,003 $(123,608)(0.6)% $19,850,207
AIRPORT FUND
Charges for Services $5,897,241 $7,972,555 $10,670,464 $11,734,015 $18,430,011 $6,695,996 57.1 % $20,367,133
Interest 38,183 91,380 100,000 100,000 100,000 - N/A 125,000
Other 87,776 829,711 946,378 947,782 967,195 19,413 2.0 991,303
65
FY2016-17 FY2016-17
FY2014-15 FY2015-16 Revised Estimated FY2017-18 Change FY2018-19
FUND/REVENUE CATEGORY Actual Actual Budget Actual Budget Amount Budget
Five-Year Revenue Summary
FY2016-17 to FY2017-18
Change
Percent
TOTAL AIRPORT FUND* $6,023,201 $8,893,647 $11,716,842 $12,781,797 $19,497,206 $6,715,409 52.5 % $21,483,436
* Represents both Airport and Special Aviation Funds
STORMWATER MGMT. FUND
Charges for Services $1,458,352 $1,500,878 $1,847,868 $1,847,868 $1,532,000 $(315,868) (17.1)% $1,536,000
Interest 15,667 45,825 - 50,000 - (50,000) N/A -
Other 637,547 1,688,546 1,316,985 1,116,031 631,662 (484,369) (43.4)642,662
TOTAL STORMWATER MGMT FUND $2,111,566 $3,235,250 $3,164,853 $3,013,899 $2,163,662 $(850,237)(28.2)% $2,178,662
CEMETERY FUND
Charges for Services $1,604,606 $1,501,349 $1,713,982 $1,527,594 $1,835,500 $307,906 20.2 % $1,881,180
Interest 256 567 1,000 - 1,000 1,000 N/A 1,000
Other 21,336 30,086 40,000 38,000 38,836 836 2.2 39,768
TOTAL CEMETERY FUND $1,626,198 $1,532,002 $1,754,982 $1,565,594 $1,875,336 $309,742 19.8 % $1,921,948
BIG BLUE BUS FUND
Capital Grants $10,333,282 $23,924,743 $16,702,022 $16,702,022 $22,136,492 $5,434,470 32.5 % $29,310,748
Sales Taxes 47,098,487 48,652,427 45,012,303 45,012,303 45,279,781 267,478 0.6 46,481,248
Charges for Services 16,664,917 16,205,145 14,172,385 14,172,385 14,318,654 146,269 1.0 14,461,841
Interest 319,058 562,200 279,639 279,639 287,469 7,830 2.8 297,243
Other 3,387,083 23,796,102 3,732,809 3,523,734 1,904,105 (1,619,629) (46.0)1,936,482
TOTAL BIG BLUE BUS FUND $77,802,827 $113,140,617 $79,899,158 $79,690,083 $83,926,501 $4,236,418 5.3 % $92,487,562
GAS TAX FUND
Intergovernmental $2,581,822 $2,004,350 $1,899,336 $1,899,336 $2,610,431 $711,095 37.4 % $3,716,486
Interest 5,924 3,747 7,000 7,000 5,000 (2,000) (28.6)10,000
TOTAL GAS TAX FUND $2,587,746 $2,008,097 $1,906,336 $1,906,336 $2,615,431 $709,095 37.2 % $3,726,486
SCAQMD AB 2766 FUND
Intergovernmental $264,230 $118,852 $660,000 $660,000 $710,000 $50,000 7.6 % $110,000
Interest 6,223 8,315 5,300 5,300 5,300 - N/A 5,500
TOTAL SCAQMD AB 2766 FUND $270,452 $127,168 $665,300 $665,300 $715,300 $50,000 7.5 % $115,500
Local Return Fund
66
FY2016-17 FY2016-17
FY2014-15 FY2015-16 Revised Estimated FY2017-18 Change FY2018-19
FUND/REVENUE CATEGORY Actual Actual Budget Actual Budget Amount Budget
Five-Year Revenue Summary
FY2016-17 to FY2017-18
Change
Percent
Intergovernmental $- $- $2,696,593 $2,662,391 $2,748,505 $86,114 3.2 % $2,779,246
Interest - - 66,000 66,000 66,000 - N/A 66,000
TOTAL LOCAL RETURN FUND $- $- $2,762,593 $2,728,391 $2,814,505 $86,114 3.2 % $2,845,246
PARKS & REC FACILITIES FUND
Other Taxes $26,568 $14,310 $- $- $- $- N/A % $-
Interest 1,615 2,326 1,000 1,000 1,000 - N/A 1,000
TOTAL PARKS & RECREATION $28,184 $16,636 $1,000 $1,000 $1,000 $- N/A % $1,000
FACILITIES FUND
VEHICLE MANAGEMENT FUND
Charges for Services $10,345,090 $11,471,394 $11,968,789 $11,631,605 $12,129,316 $497,711 4.3 % $12,622,654
Interest 193,210 343,561 275,000 275,000 300,000 25,000 9.1 375,000
Other 200,791 114,413 373,740 559,389 130,500 (428,889) (76.7)117,000
TOTAL VEHICLE MANAGEMENT FUND $10,739,091 $11,929,368 $12,617,529 $12,465,994 $12,559,816 $93,822 0.8 % $13,114,654
INFORMATION TECHNOLOGY FUND
Charges for Services $2,054,848 $2,318,556 $2,120,514 $2,120,514 $2,256,957 $136,443 6.4 % $2,256,957
Interest 53,660 93,682 56,000 56,000 75,000 19,000 33.9 100,000
Other - 26,130 - 12,135 - (12,135) (100.0)-
TOTAL INFORMATION TECHNOLOGY $2,108,508 $2,438,368 $2,176,514 $2,188,649 $2,331,957 $143,308 6.5 % $2,356,957
REPLACEMENT AND SERVICES FUND
GEN LIABILITY/AUTO SELF-INSURANCE FUND
Charges for Services $3,164,491 $3,202,636 $2,999,998 $2,999,998 $3,000,000 $2 0.0 % $3,000,000
Interest 101,133 186,623 150,000 150,000 160,000 10,000 6.7 190,000
Other 79,689 1,596 - - - - N/A -
TOTAL GEN LIBILITY/AUTO $3,345,314 $3,390,856 $3,149,998 $3,149,998 $3,160,000 $10,002 0.3 % $3,190,000
SELF-INSURANCE FUND
BUS SELF-INSURANCE FUND
Charges for Services $2,500,250 $2,510,200 $2,500,000 $2,500,000 $3,800,000 $1,300,000 52.0 % $3,800,000
Interest 32,454 72,704 55,000 55,000 50,000 (5,000) (9.1)55,000
Other - 450 - - - - N/A -
67
FY2016-17 FY2016-17
FY2014-15 FY2015-16 Revised Estimated FY2017-18 Change FY2018-19
FUND/REVENUE CATEGORY Actual Actual Budget Actual Budget Amount Budget
Five-Year Revenue Summary
FY2016-17 to FY2017-18
Change
Percent
TOTAL BUS SELF-INSURANCE FUND $2,532,704 $2,583,354 $2,555,000 $2,555,000 $3,850,000 $1,295,000 50.7 % $3,855,000
RISK MANAGEMENT-ADMIN SELF-INSURANCE FUND
Charges for Services $2,702,009 $2,767,849 $3,037,698 $3,037,698 $3,010,000 $(27,698) (0.9)% $3,125,200
Interest (1)(251)- - - - N/A -
Other 0 4,281 - - - - N/A -
TOTAL RISK MANAGEMENT- $2,702,008 $2,771,879 $3,037,698 $3,037,698 $3,010,000 $(27,698)(0.9)% $3,125,200
ADMIN SELF-INSURANCE FUND
WORKERS' COMP SELF-INSURANCE FUND
Charges for Services $14,973,131 $13,075,891 $13,440,002 $13,440,002 $20,600,000 $7,159,998 53.3 % $22,660,000
Interest 180,480 443,951 300,000 300,000 400,000 100,000 33.3 500,000
Other 10,504 7,914 - - - - N/A -
TOTAL WORKERS' COMP $15,164,115 $13,527,756 $13,740,002 $13,740,002 $21,000,000 $7,259,998 52.8 % $23,160,000
SELF-INSURANCE FUND
PARKING AUTHORITY FUND
Interest $25,373 $939,380 $27,000 $25,000 $25,000 $- N/A $25,000
TOTAL PARKING AUTHORITY FUND $25,373 $939,380 $27,000 $25,000 $25,000 $0 N/A % $25,000
TOTAL ALL FUNDS $613,932,715 $688,337,003 $665,154,089 $650,652,505 $692,516,807 $41,864,302 6.4 % $708,808,809
LESS REIMBURSEMENTS
AND TRANSFERS $(54,486,886) $(55,038,781) $(57,692,743) $(56,867,789) $(66,722,003) $(9,854,214) 17.3 % $(70,294,671)
GRAND TOTAL $559,445,829 $633,298,222 $607,461,346 $593,784,716 $625,794,804 $32,010,088 5.4 % $638,514,138
DISASTER RELIEF FUND
Intergovernmental $151,759 $2,800,188 $- $- $- $- N/A $-
Interest 111 - - - - - N/A -
TOTAL DISASTER RELIEF FUND $151,870 $2,800,188 $- $- $- $- N/A % $-
68
Revenues
Overview
Departmental staff works in concert with Finance Department staff to develop revenue
projections. The projections reflect a prudent approach using established budget practices that
reflect the economic impacts described in the “Overall Economic Conditions” section of the
budget. Staff considers qualitative and quantitati ve methods of forecastin g and uses techniques
such as trend analysis, economic indicators, and professional judgment, to arrive at the revenue
projections. Revenue forecasting is one of the mo st challenging aspects in the budget process,
as many unknown variables, including economic changes over which the City has no control,
affect the ultimate funds received. These variables include fluctuations in the local, regional,
statewide, and national economy; consumer habits and demands; and the fiscal impacts of
legislative changes.
Total City Revenues
Total City revised budgeted revenues for FY 2016-17,
after adjustments for reim bursements and transfers
between funds and exclusive of Disaster Relief Fund
and RDA Successor Agency revenues, are
$607.5 million. Estimated actual total City revenues
for FY 2016-17 are $593.8 million, $13.7 million or 2.3%
less than the revised budget. The decrease reflects
decreased Miscellaneous Grants Fund revenue
($19.3 million) reflecting the timing of grant-related
projects. Partially offsetting are greater General Fund revenues ($2.1 million), primarily due to
greater than anticipated local tax revenues, greater Special Revenue Source Fund revenues ($1.3
million) mostly due to a one-time settlement payment, greater Airport Fund revenues from
increased lease/rental revenue ($1.1 million), more Beach Fund revenues ($0.7 million), and a net
increase of $0.4 million from other funds.
Total projected City revenues for FY 2017-18 are $625.8 million, $32.0 million or 5.4% greater than
the FY 2016-17 estimated actual. The increase re flects a $19.3 million increase in General Fund
revenues reflecting the full year impact of the voter-approved additional one-half percent
transaction and use tax, increases in other local tax revenues, and increases in fee revenue
resulting from the City-wide user fee study. Additional increases are expected from the Big Blue
Bus Fund ($4.2 million), mostly from federal grants, Airport Fund ($6.7 million) resulting from the City
becoming the Fixed Base Operator of the Airport and increases lease rental revenues, and a net
increase of $4.8 million from all other funds.
Revenues in FY 2018-19 are projected to be $638.5 million, $12.7 million or 2% more than in
FY 2017-18. The increase reflects greater General Fund revenues ($10.4 million) primarily from local
taxes and investment income, and a $1.7 million increase in Beach Fund revenues, primarily from
increased parking rates. All other funds are expect ed to show net revenue growth of $0.6 million.
$0
$250
$500
$750
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
69
Revenues
Fund Details
Revenue projections for the next two fiscal years for all City funds are detailed in the section that
follows.
General Fund
General Fund revenue growth has begun to slow
after several years of strong increases. Average
annual growth the last three years has been 3.2%
following growth rates of ov er 8% in the three years
of recovery following the recession.
FY 2016-17 total estimate d actual revenues are
$372.4 million, $2.1 million (0.6%) greater than the
FY 2016-17 mid-year revised revenue budget. The
primary component of the increase is greater local
tax receipts ($1.7 million), primarily from
documentary transfer taxes resulting from the sale
of several very large properties, transient occupancy taxes, and property taxes. The remaining
$0.4 million of the increase comes from various fees and charges.
FY 2017-18 total General Fund revenues are projected to be $391.8 million, which is $19.4 million
(5.2%) greater than the FY 2016-17 estimated actual. However, the increase primarily reflects
$15.9 million in new revenues from Measure GSH, th e half cent increase in the City’s transaction
and use tax approved by voters in November 2016. Other local taxes are expected to increase
by $3.6 million, primarily from growth in property taxes and transient occupancy taxes, greater
investment income reflecting increasing interest rates and increased charges for services based
on the new City-wide user fee study.
FY 2018-19 revenues are forecast to be $10.4 million (2.8%) more than FY 2 017-18, primarily due to
increased local tax revenues ($8.6 million), investment income ($0.9 million), charges for services
($1.2 million), revenues from licenses and permit s ($0.4 million), and rentals, intergovernmental
revenue, and other sources ($0.8 million). Partially offsetting is the non-recurrence of a one-time
“On-Bill Financing” loan from Southern California used on an energy efficiency project
($1.5 million).
General Fund revenues are grou ped into the following major revenue categories. An in-depth
review of each of these majo r revenue categories follows:
Property Taxes Licenses & Permits
Sales Taxes Intergovernmental
Other Taxes Charges for Services
o Utility Users Taxes Fines/Forfeitures
o Transient Occupancy Taxes Investment Income (Interest)
o Business Licenses Taxes Rent
o Other Local Taxes Other
$0
$100
$200
$300
$400
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
70
Revenues
Property Taxes
Property tax revenues result from a 1% levy on the
assessed value of all real property in the City.
Proposition 13, passed by California voters in 1979,
specifies that assessed value of properties will
change at the rate of the Consumer Price Index,
not to exceed 2% per year, unless the property is
improved or sold, thus establishing a new market
value.
The 1% property tax levy is collected by the County
Tax Collector and is distributed to various public
agencies located in the County, including cities,
school districts, and special districts. Santa
Monica’s share of the 1% levy is approximately 14% to 17%, depending on the area of the City
where the property is located.
The primary component of property taxes is taxes secured by real property. The City also receives
unsecured property taxes, a reimbursement of homeowner’s exemptions, pass through and
residual tax payments related to the former Re development Agency (RDA), and an additional
levy over the 1% rate used to pay debt service on voter approved debt. Beginning in FY 2004-05,
this category also includes property taxes received in exchange for lost Vehicle License Fee (VLF)
revenue resulting from the decrease in the VLF rate per the FY 2004-05 State budget (VLF Swap).
FY 2016-17 estimated property tax revenues of $56.8 million are $0.7 million more than the midyear
revised budget. The increase primarily reflects greater than anticipated secured tax revenues
reflecting the strong increase in City-wide assessed valuation.
FY 2017-18 property taxes are projected to be $57.7 million, primarily due to an anticipated 4%
increase in secured assessed valuation, partially o ffset by less RPTTF residual property tax payments
related to the former RDA.
Property tax revenues are anticipated to increase by another $2.9 million (4.9%) in FY 2018-19 to
$60.6 million, primarily from additional increases in assessed valuation as the real estate market
continues modest growth and greater RPTTF residual revenues from the former Redevelopment
areas.
$0
$10
$20
$30
$40
$50
$60
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
71
Revenues
Sales Taxes
As of July 1, 2017, the total sales tax rate in Santa Monica will be 10.25%. The rate is allocated as
follows:
S tate * 6.00%
Local 1.00% City General Fund
0.25% To Counties for
Transportation Uses
Prop A 0.5% Voter approved debt
allocated to local agencies
from the Los Angeles County
Metropolitan Transit
Authority (LACMTA).
Prop C 0.5%
Measure R 0.5%
Measure M 0.5%
Measure Y 0.5% Approved by Santa Monica
voters in November 2010
Measure GSH 0.5% Approved by Santa Monica
voters in November 2016
One half of the Measure Y tax revenues generated from the one-half cent Transaction and Use
Tax (approved by Santa Monica voters in Nove mber 2010 and implemented in April 2011) are
paid to the Santa Monica-Malibu Unified School Distri ct for use of certain school district facilities.
Additionally, one-half of the Measure GSH revenues (approved by Santa Monica voters in
November 2016 and implemented in April 2017) are also paid to the School District with the other
half set aside for use on affordable housing.
FY 2016-17 estimated actual revenues of $55.2 million are equal to the mid-year revised budget.
Sales taxes are projected to increase to $71.1 million in FY 2017-18, primarily due to the full year
impact of the increased transaction and use tax per Measure GSH and a 3% increase in baseline
sales taxes.
FY 2018-19 sales tax revenues are projected to increase by $2.3 million reflecting an increase of
3.2% based on modest econ omic growth forecasts.
$0
$10
$20
$30
$40
$50
$60
$70
$80
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
72
Revenues
Utility Users Taxes
The City’s 10% Utility Users Tax (UUT) is applied to
electricity, natural gas, telephone (both hardwire
and wireless), cable, and water/wastewater
services.
FY 2016-17 estimated actual reve nues of
$29.3 million are $0.6 million less than the mid-year
revised budget, reflecting lower revenues from
electricity and telecommunication services.
Utility Users Taxes (UUT) are projected to be
essentially flat over the two year budget horizon as
modest increases from electricity, natural gas, and
water/wastewater are expected to be offset by a
continuing decrease in revenues from telecommunication services.
Transient Occupancy Tax
The City levies a 14% tax on transient room rentals.
Tourism, one of the primary drivers of the City’s
economy, continues to exhibit strong growth.
FY 2016-17 estimated actual Transient Occupancy,
or Hotel, Taxes are $0.9 million (1.7%) greater than
the revised budget. However, the high growth
rates of the last few years are expected to
moderate. Additionally, there is uncertainty
regarding revenues from Home Shares. It is likely
that this revenue will decrease over the next two
years as efforts to shut do wn illegal vacation shares
continues. There is also uncertainty related to
sustained growth in travel as a re sult of the new presidential administration’s immigration policies.
FY 2017-18 revenues are expected to increase by $2.8 million, or 5.2%, primarily reflecting the full
year impact of two new hotels that opened in late FY 2016-17. Baseline growth for existing hotels
is expected to average 3.5%.
FY 2018-19 revenues are anticipated to increase by an additional $2.0 million, or 3.5%.
$0
$10
$20
$30
$40
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$10
$20
$30
$40
$50
$60
$70
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
73
Revenues
Business License Taxes
Businesses operating in the City of Santa Monica
are required to obtain a business license annually
and pay a tax. In most cases, the amount of the
tax is based on prior calendar year gross business
receipts. There are three major tax categories:
Professional: $5.00 for each $1,000 in gross receipts
Services: $3.00 for each $1,000 in gross receipts
Other: $1.25 for each $1,000 in gross receipts
Certain other small categories pay a flat fee.
Businesses with gross receipts between $40,000
and $60,000 annually pay the minimum tax of $75.
Businesses with worldwide gross receipts less th an $40,000 annually may request an exemption
from paying the tax.
FY 2016-17 estimated actual revenues of $30.7 million equal the mid-year revised budget.
In FY 2017-18 tax receipts are projected to be $30.8 million, a sma ll (0.5%) increase from
FY 2016-17 due to the continued impact of several major taxpayers leaving the City.
FY 2018-19 revenues are projected to increase by $0.9 million (2.8%) based on projections of
modest economic growth plus a continuing effort to discover and/or audit non-compliant
taxpayers.
Other Taxes
Other Taxes include:
Real Property Transfer Tax - The Real Property
Transfer Tax is assessed on the sale of real
property in the City at a rate of $3.00 per $1,000
of transfer value.
Vehicle License Fees (VLF) The State Budget Act of
2011 ended the allocation of VLF to cities with
the exception of a small portion related to
certain compliance procedures.
Parking Facility Tax - 10% is assessed on private and
public parking fees collected in the City.
Condominium Tax - The Condominium Tax of
$1,000 is assessed on all new condominium
construction and condominium conversions in the City.
Based on year-to-date receipts and anticipated revenues for the remainder of the fiscal year,
estimated actual revenue from Other Taxes are anticipated to be $0.8 million greater than the
mid-year revised budget, reflecting increased Real Property Transfer Taxes from the sale of very
large properties, partially offset by less Parking Facility Taxes.
$0
$5
$10
$15
$20
$25
$30
$35
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$5
$10
$15
$20
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions Parking Real Property Transfer
Motor Vehicle Other
74
Revenues
The projected FY 2017-18 decrease of $2.1 million pr imarily reflects a $2.3 million decrease in Real
Property Transfer Taxes as revenues from several extraordinarily large transfers are not anticipated
to recur. Partially offsetting the decrease is a $0.2 million increase in Parking Facility Taxes.
FY 2018-19 revenues are estimated to be $0.5 million more than in FY 2017-18, reflecting greater
Real Property Transfer Taxes ($0.3 million) as both the commercial and residential real estate
markets continue to be strong, and increa sed Parking Facility Taxes ($0.2 million).
Licenses and Permits
FY 2016-17 estimated actual reve nues of
$45.0 million are essentially on budget.
FY 2017-18 projected revenues of $45.8 million are
$0.8 million (1.8%) greater than the FY 2016-17
estimated actuals due to greater than anticipated
parking permit revenues, mostly from rate
changes, increased utility pole lease fees, and fire
permit fees.
Revenues are projected to increase by
approximately $0.4 (0.9%) in FY 2018-19, primarily
from utility pole leases.
Intergovernmental
Revenues and reimbursements from other
government agencies tend to fluctuate from year
to year, often due to biennial reimbursement of
election-related costs.
FY 2016-17 estimated actual revenues are on
budget.
FY 2017-18 revenues are projected to be
$0.2 million less than in FY 2016-17 as no elections
are scheduled.
FY 2018-19 revenues are projected to be
$0.2 million more than in FY 2017-18, primarily due
to election cost reimbursements from the Santa
Monica-Malibu Unified School District, the Santa Monica Community College District, and the Rent
Control Board.
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
$50
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$1
$2
$3
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
75
Revenues
Charges for Services
FY 2016-17, estimated actual revenues from
charges for services are $40.9 million, slightly (0.4%)
greater than the revised budget.
FY 2017-18 revenues of $41.5 million are $0.6 million
(1.5%) more than the estimated actu al for
FY 2016-17. The increase primarily reflects the
impact of the comprehensive City-wide fee study,
partially offset by an anticipated decrease in
development activity in the City.
Revenues in FY 2018-19 are projected to increase
by another $1.2 million (3%) primarily reflecting
scheduled cost of living fee rate revisions.
Fines and Forfeitures
The major components of fines and forfeitures are
parking citation fines and reimbursements from the
State for vehicle code violations. FY 2016-17
estimated actuals are anticipated to be
$0.6 million less than the revised budget due to less
than expected parking citation issuance.
Revenues are anticipated to be approximately
$15.7 million annually in both FY 2017-18 and FY
2018-19, essentially unchanged from FY 2016-17
levels.
Investment Income
This account represents earnings from the City’s
pooled investment portfolio and bond/loan
proceeds.
FY 2016-17 estimated actual revenues of
$3.7 million are unchanged from the revised
budget.
Investment income is projected to increase by
$1.0 million in FY 2017-18 and another $0.9 million in
FY 2018-19 reflecting anticipated interest rate
increases.
$0
$10
$20
$30
$40
$50
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$5
$10
$15
$20
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$2
$4
$6
$8
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
76
Revenues
Rent
FY 2016-17 estimated actual lease revenue from
City-owned properties is essentially the same as
the revised budget. Revenues are projected to
decrease by $0.1 million in FY 2017-18 reflecting the
end of revenues from the Mountain View Mobile
Home Park, partially offset by increases based on
current rent schedules. For FY 2018-19, these rent
schedules indicate a $0.5 million (5.8%) increase.
Other Revenues
FY 2016-17 estimated actual revenu es of
$11.6 million are $0.7 million greater than the
revised budget, primarily reflecting one-time
residual housing loan receipts.
FY 2017-18 revenues are projected to be
$0.6 million less than in FY 2016-17 as the one-time
residual receipt revenues received in FY 2016-17
are not expected to reoccur and the CalPERS
prepayment discount is expected to be less.
Partially offsetting the decr ease is a one-time loan
payment from Southern Califo rnia Edison as part of
the On-Bill Finance Program for energy efficiency
projects. Revenues in FY 2018-19 are expected to decrease by $1.4 million, reflecting non-
recurrence of the On-Bill Financing re venues received in the prior year.
$0
$2
$4
$6
$8
$10
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$5
$10
$15
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
77
Revenues
Special Revenue Source Fund (04)
This is a fund established in FY 2000-01 in
accordance with Gove rnment Accounting
Standards Board Statement 33, to record revenues
restricted for use on ce rtain eligible projects.
FY 2016-17 estimated actual revenues of
$4.9 million reflect an increase of $1.2 million from
the revised budget, reflecting a one-time legal
settlement partially offset by timing changes in the
receipt of transportation impact fees and
affordable housing developer payments.
FY 2017-18 projected revenues of $3.2 million are
$1.8 million less than in FY 2016-17 due to the
non-recurrence of a one-time payment. FY 2018-19 reve nues are projected to increase by
$0.2 million, primarily due to transportation im pact fees on pending development projects.
Clean Beaches and Ocean Parcel Tax Fund (06)
This fund was established in FY 2006-07 to record
activity related to implementation of the
Watershed Management Plan and the passage of
Measure V, Clean Beaches and Ocean Parcel Tax,
in November 2006. The assessment rate is subject
to annual CPI increases.
FY 2016-17 estimated actual revenues of
$3.1 million are essentially at the budgeted level.
Revenues are projected to be $3.2 million in
FY 2017-18 and $3.2 million in FY 2018-19, reflecting
annual CPI increases.
$0
$1
$2
$3
$4
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$10
$20
$30
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
78
Revenues
Beach Recreation Fund (11)
This fund accounts for beach parking, recreation
activities, concession revenues, expenditures
related to beach maintenance and recreation
activities, and revenues from Beach House
Operations. Beach parking revenues account for
about 70% of total revenues and can be highly
dependent on weather conditions and other
factors.
FY 2016-17 estimated actual revenu es of
$15.5 million are $0.7 million (4.1%) more than
budget, primarily due to greater than anticipated
revenues related to special events and filming in
Beach parking lots, as well as one-time encroa chment permit revenues for prior year use.
FY 2017-18 projected revenues are essentially flat with FY 2016-17 levels as the decrease related
to the non-recurrence of prior year one-time reve nues will be offset by increased beach parking
revenues reflecting the partial year impact of increased parking rates.
FY 2018-19 revenues are projected to increase by $1.7 million from FY 2017-18, primarily reflecting
the full year impact of the beach parking rate increase.
Housing Authority Fund (12)
The Housing Authority Fund accounts for the
receipt and expenditure of Federal and State
funds related to housing programs.
FY 2016-17 estimated actual revenue of
$17.1 million is essentially on budget.
Revenues are projected to increase by $2.4 million
in FY 2017-18, primarily from greater utilization of
federal Housing Choice Voucher (Section 8)
Program vouchers. Revenues for FY 2018-19 are
projected to decrease by $0.6 million from the prior
year since the housing authority has projected to
have completely depleted the reserves and solely
rely on HUD renewal revenu e to fund the vouchers.
$0
$5
$10
$15
$20
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$5
$10
$15
$20
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
79
Revenues
Tenant Ownership Rights Charter Amendment (TORCA) Fund (14)
The TORCA Fund accounts for TORCA Conversion
Tax revenues and expenditures related to various
housing programs as authorized by Article XX—
Tenant Ownership Rights of the City Charter.
Revenue estimates of $0.1 million in FY 2017-18 and
FY 2018-19 reflect anticipated receipt of TORCA
tax revenues from previously approved
conversions, residual housing loan receipts, and
interest earnings on av ailable fund balances.
Low and Moderate Income Housing Asset Fund (15)
On February 1, 2012, the Redevelopment Agency
of the City of Santa Monica was dissolved and its
assets transferred to the City as the Successor
Agency. The City, in turn, assigned housing assets
and functions to the Housing Authority, which now
maintains prior Redevelopment Low Moderate
Income Housing Fund assets in the Low and
Moderate Income Housing Asset Fund. Fiscal year
2017-18 and FY 2018-19 revenues primarily reflect
interest earnings and re sidual receipts from
housing projects.
Community Development Block Grant (CDBG) Fund (19)
The Community Development Block Grant (CBDG)
Fund accounts for Federal entitlements under the
Housing and Community Development Act of 1974
(as amended). The City Council annually
allocates CDBG funds to various programs.
FY 2016-17 estimated actual revenues of
$1.6 million are $0.2 million less than the revised
budget. This decrease reflects a lower draw down
of current year block grant funds, partially offset by
the drawdown of unspent prior year funds.
FY 2017-18 revenues are projected to be essentially
the same as in FY 2016-17. In FY 2018-19, the
revenues are projected to be $0.5 million less than in FY 2017-18, reflecting the anticipated current
year grant amount only as all prior year funds are expected to be spent by the end of FY 2017-18.
$0
$1
$2
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$1
$2
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0.0
$0.1
$0.2
$0.3
$0.4
$0.5
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
80
Revenues
Miscellaneous Grants Fund (20)
This fund accounts for the receipt and expenditure
of miscellaneous federal, state and county
awarded grants and special allocations provided
to the City.
FY 2016-17 estimated actual revenu es of
$15.5 million are $19.3 million less than the revised
budget. The decrease reflects the net result of
timing changes in the receipt of grant funds due to
project schedules and new grants received during
the year.
The FY 2017-18 and FY 2018-19 revenue projections
of $15.6 million and $4.1 million, respectively, reflect
the assumed timing in the rece ipt of awarded grant funds.
Citizens’ Option for Public Safety (COPS) Fund (22)
This fund accounts for State-funded revenues and
associated expenditures for the Citizens Option for
Public Safety (COPS) program established per
AB3229 of 1996.
FY 2016-17 estimated actual revenues of
$0.1 million are essentially equal to the budget.
FY 2017-18 and FY 2018-19 revenues assume the
minimum level of funding.
Water Fund (25)
This enterprise fund ac counts for revenues and
expenses of providing water service to the citizens
of the City.
FY 2016-17 estimated actual reve nues of
$24.5 million are $0.2 million (0.7%) more than the
revised budget, primaril y due to greater meter
installation fees.
Projected increases of $1.1 million in FY 2017-18
and $1.4 million in FY 2018-19 primarily reflect
anticipated water rate adju stments of 5% annually,
as well as fee revenues resulting from the new
water neutrality ordinance.
$0
$50
$100
$150
$200
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Thousands
$0
$5
$10
$15
$20
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$5
$10
$15
$20
$25
$30
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
81
Revenues
Resource Recovery and Recycling (27)
This enterprise fund accounts for revenues and
expenses of operating the City's refuse collection,
street sweeping and cleaning, and recycling
programs.
FY 2016-17 estimated actual reve nues of
$26.6 million are essentially on budget.
Revenues are anticipated to increase by
$1.2 million (4.5%) in FY 2017-18, primarily due to
increased garbage/refuse collection fees
reflecting scheduled rate increases.
In FY 2018-19, revenues are projected to increase
by $0.7 million (2.4%), due to increased
garbage/refuse collection fees.
Community Broadband Fund (28)
This enterprise fund was established in FY 2016-17 to
record revenues and expenses related to the
management of Santa Monica CityNet, the City’s
100 Gigabit advanced broadband initiative. Prior
to FY 2016-17, these revenues were recorded in the
General (01) Fund.
Revenues are anticipated to be $2.1 million per
year in FY 2017-18 and FY 2018-19.
Pier Fund (30)
This enterprise fund ac counts for revenues and
expenses connected with management,
operation, and development of the Santa Monica
Pier.
FY 2016-17 estimated actual revenues of
$6.8 million are essentially the same as budget.
Revenues are expected to drop sl ightly by
$0.1 million in FY 2017-18 reflecting a small
decrease in rentals due to certain rent credits.
FY 2018-19 revenues are projected to be essentially
the same as in FY 2017-18.
$0
$5
$10
$15
$20
$25
$30
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$2
$4
$6
$8
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$1
$2
$3
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
82
Revenues
Wastewater Fund (31)
This enterprise fund ac counts for revenues and
expenses associated with maintaining the sanitary
sewer and storm drain systems within the City.
FY 2016-17 estimated actual revenues are
$0.2 million (1.1%) more than the revised budget
due to greater than anticipated Wastewater
Capital Facility fees reflecting development
activity in the City.
FY 2017-18 revenues are projected to decrease by
$0.1 million primarily due to less Wastewater capital
facility fees as development activity slows.
FY 2018-19 revenues are projected to increase by
$0.1 million due to greater investment income.
Airport/Special Aviation Funds (33/52)
These funds account for revenues and expenses
connected with management of the Santa
Monica Municipal Airport and its property. The
Special Aviation Fund was combined with the Airport
Fund in FY 2015‐16.
FY 2016-17 estimated actual reve nues of
$12.8 million include an increase of $1 million (9.1%)
over budget due to higher than anticipated
property rental income.
Revenues are projected to increase by $6.7 million
in FY 2017-18 due to the City taking over Fixed Base
Operator (FBO) functions at the Airport, as well as
increased property rentals as new leases are adjusted to market rates.
Revenues are projected to increase by another $2 million (10.1%) in FY 2018-19, reflecting
additional increases in property rental revenue.
$0
$5
$10
$15
$20
$25
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$5
$10
$15
$20
$25
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
in Millions
83
Revenues
Stormwater Management Fund (34)
This enterprise fund ac counts for revenues and
expenses associated with stormwater
management. The primary source of revenue is
the stormwater management parcel fee.
Additional revenues include the sale of recycled
water, operating and capi tal cost reimbursements
from the City of Los Angeles related to the SMURRF
facility, and developer payments.
FY 2016-17 estimated actual revenues are
$0.2 million less than budget primarily due to less
than anticipated in-lieu fees.
FY 2017-18 revenues are projected to be
$0.8 million less than in FY 2016-17 primarily due to a smaller reimbursemen t of SMURRF operations
and maintenance and capital costs from the City of Los Angeles as FY 2016-17 revenues include
several years of billings, an d reflecting less in-lieu fees.
FY 2018-19 revenues are projected to be essentially the same as in FY 2017-18.
Stormwater Fund operating costs are funded us ing subsidies from the Clean Beaches and Ocean
Parcel Tax Fund.
Cemetery Fund (37)
This enterprise fund ac counts for revenues and
expenses associated with the operation of the City
of Santa Monica Woodlawn Cemetery,
Mausoleum, and Mortuary.
FY 2016-17 estimated actual revenues of
$1.6 million are slightly less ($0.2 million) than
budget due to delays in the implementation of the
green burial services program. Re venues in
FY 2017-18 and FY 2018-19 are anticipated to be
approximately $0.4 million more than FY 2016-17
levels, reflecting a full year of green burial services.
$0
$1
$2
$3
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$1
$2
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
84
Revenues
Big Blue Bus Fund (41)
This enterprise fund ac counts for revenues and
expenses related to operation of the City's
municipal bus lines.
FY 2016-17 estimated actual revenue of
$79.7 million is slightly ($0.2 million) less than budget
as a result of the City receiving less than
anticipated Cap and Trade revenue.
In FY 2017-18, revenues are projected to increase
by $4.2 million (5.3%) based on increased capital
expense reimbursements for bus purchases and
capital projects.
FY 2018-19 revenues are projected to increase by
another $8.6 million (10.2%) primarily due to re imbursements for capital projects and increased
funding from the Metropolitan Transportation Authority (MTA).
Revenue estimates do not include impacts from Me asure M, a sales tax dedicated to transit and
passed by Los Angeles County voters in November 2016.
Gas Tax Fund (43)
This fund accounts for State gasoline tax
allocations provided to the City for street-related
purposes. Beginning in FY 2010-11, State budget
actions ended Proposition 42 allocations to cities,
but the loss was backfilled by increasing cities’
share of gas tax revenues. The tax is a per gallon
flat tax and apportioned to cities on a per capita
basis.
FY 2016-17 estimated actual revenues are equal to
budget.
Revenues are projected to increase by $0.7 million
(37.2%) in FY 2017-18 and by an additional
$1.1 million (42.5%)in FY 2018-19, reflecting increases in the gas tax per the State’s recently
approved Road Repair and Accountability Act of 2017.
$0
$40
$80
$120
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$1
$2
$3
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
85
Revenues
South Coast Air Quality Management District (SCAQMD) Fund (44)
This fund accounts for the receipt of Air Quality
Management District funds and eligible
expenditures.
The City’s allocation for these revenues is
expected to remain constant, at about $110,000
per year over the two year budget horizon. Also in
FY 2017-18, the City is expecting a $600,000 grant
through the AQMD Mobile Source Reduction
Committee (MRSC) for alternate fuel vehicles.
Local Return Fund (45)
This fund was established in FY 2016-17 to record
Prop A and Prop C local return funding from MTA.
Prior to FY 2016-17, thes e revenues were recorded
in the Miscellaneous Grants (20) Fund.
FY 2016-17 estimated actual revenues are equal
to budget. FY 2017-18 and FY 2018-19 projections
are based on funding estimates from MTA.
Parks and Recreation Facilities Fund (53)
This fund accounts for funds collected under the
City’s Unit Dwelling Tax, which is $200 for each
dwelling unit constructed in the City ($1,000 for
single family residence). The funds are used for the
acquisition, improvement, and expansion of public
parks, playgrounds, and recreational facilities.
No unit dwelling tax revenues are projected in
FY 2017-18 or FY 2018-19 as any new projects that
would have paid the Unit Dwelling Tax are now
eligible to pay the Parks and Recreation Impact
Fee in-lieu of the unit dwelling tax. The Parks and
Recreation Impact Fee is budgeted in the Special
Revenue Source (04) Fund.
$0
$10
$20
$30
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Thousands
$0
$200
$400
$600
$800
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Thousands
$0
$1
$2
$3
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
86
Revenues
Vehicle Management Fund (54)
This fund receives allocations from City
departments to finance the City’s annual
scheduled costs for vehicle maintenance, fuel,
scheduled replacement of vehicles, and the
operating costs and future replacement of the
City’s compressed natural gas (CNG) facility.
FY 2016-17 estimated actual revenues are
essentially equal to budget.
Revenues, or contributions from other funds, are
anticipated to increase by $0.1 million (0.8%) in
FY 2017-18 and an additional $0.6 m illion in
FY 2018-19. These contributions fund vehicle
replacement, purchase of vehicles or equipment new to the Fleet Management inventory,
vehicle maintenance, and fuel usage.
Information Technology Services and Replacement Fund (55)
This fund receives allocations from City
departments to finance the City’s annual
scheduled costs for replacement of computer
equipment and telephone-related services.
FY 2016-17 revenues are essentially equal to
budget.
FY 2017-18 revenues are anticipated to increase by
$0.2 million, primarily due to an increase in
contributions from other fu nds. FY 2018-19 revenues
are expected to be essentially flat with FY 2017-18
levels.
Self-Insurance General Liab ility/Auto Fund (56)
In FY 2011-12, this fund was combined with the
Auto (58) Fund to account for contributions from
other funds and expenses related to the
administration and paymen t of general liability
and automobile liability claims.
FY 2016-17 estimated actual revenues of
$3.2 million are essentially equal to budget.
The FY 2017-18 and FY 2018-19 revenues are
forecasted to be essentially the same as in
FY 2016-17.
$0
$5
$10
$15
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$1
$2
$3
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$2
$4
$6
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
87
Revenues
Bus Self-Insurance Fund (57)
This fund accounts for contributions from the Big
Blue Bus Fund, and expenses related to the
administration and payment of, bus-related liability
claims.
FY 2016-17 estimated actual revenues are equal to
budget.
FY 2017-18 revenues are expected to increase by
$1.3 million due to greater contribution levels
needed from the Big Blue Bus Fund to meet
operating needs and reserves.
FY 2018-19 revenues are projected to be essentially
flat with FY 2017-18 levels.
Risk Management Administration Fund (58)
Prior to FY 2011-12, this fund accounted for
contributions from other funds and expenses
related to the administration and payment of
automobile-related liability claims. This fund now
represents contributions from other funds for
property and other special insurance.
FY 2016-17 estimated actual revenues are the
same as budget. Revenues are projected to
remain flat in FY 2017-18 and then increase by
$0.1 million in FY 2018-19 based on required
contributions for pr operty insurance.
Workers’ Compensation Self-Insurance Fund (59)
This fund accounts for contributions from City
Departments and expenses related to the
administration and payment of workers'
compensation claims.
FY 2016-17 estimated actual revenues are the
same as budget.
Revenues are expected to increase by $7.3 million
in FY 2017-18 and another $2.2 million in FY 2018-19
due to an increase in contributions required from
all City funds to meet operating and reserve
requirements, plus increased interest earnings.
$0
$1
$2
$3
$4
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$0
$1
$2
$3
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
$2
$7
$12
$17
$22
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
88
Revenues
Parking Authority Fund (77)
The Parking Authority is a financing authority for the
City's parking structures. The fund provides capital
funding for new and improved parking facilities
primarily in downtown Santa Monica.
Revenues for FY 2016-17, FY 2017-18, and
FY 2018-19 reflect antici pated interest earnings.
Reimbursements and Transfers
These are technical changes to eliminate double
counting of certain reve nues appearing in two
funds and revenues paid by one fund to another
due for accounting procedures.
FY 2016-17 estimated actual reimbursements and
transfers of $56.9 million are $0.8 million below
budget primarily reflecting less payments to the
General Fund for administrative overhead costs.
Reimbursements and transfers are projected to
increase by $9.8 million in FY 2017-18 and another
$3.6 million in FY 2018-19, primarily due to more
required self-insurance contributions, primarily for
workers compensation.
Disaster Relief Fund (13)
Reimbursements from the Federal Emergency Management Agency (FEMA) and the California
State Office of Emergency Services for projects related to the Northridge earthquake. No
reimbursements are anticipated in FY 2017-18 or FY 2018-19.
$0
$10
$20
$30
$40
$50
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Thousands
$0
$15
$30
$45
$60
$75
14-15
Actual
15-16
Actual
16-17
Estimate
17-18
Budget
18-19
Budget
In Millions
89
90
Expenditures
FY 2017-19 Proposed Biennial Budget
91
92
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6
Departmental Summaries
FY 2017-19 Proposed Biennial Budget
107
108
City Council
FY 2017-19 Proposed Biennial Budget
109
City Council
The mission of the City Counci l is to adopt legislation and
provide direction to the admini stration of the City and to
promote the best interests of the community locally and
with other governmental agencies.
110
City Council
FY 2017-19 Operating Budget
FY 2017-18 FY 2018-19
Salaries &
Wages $434,960 $462,044
Supplies &
Expenses
534,157
546,977
TOTAL $969,117 $1,009,021
FTE Positions 1.0 1.0
COMMUNITY
Support Mayor and Council in their work as
policy makers
o Legislative and intergovernmental
relations
o Manage Council member logistics for
meetings, community events, and
conferences
o Coordinate Council correspondence and
other requests of Council
Service by Division
City Council
Operating Budget: FY 2017-18: $1.0 million FY 2018-19: $1.0 million
Number of FTEs: FY 2017-18: 1.0 FTE FY 2018-19: 1.0 FTE
The City Council provides
leadership in establishing
policies for the conduct of
municipal affairs while acting
as the principal policymakers
for the City; oversees the
delivery of basic City services;
formulates community priorities
for allocation of City resources;
holds regularly scheduled
meetings, hearings, and study
sessions to receive citizens'
input and conduct City business in a public forum. Staff manages constituent services
and the City’s legislative and intergovernmen tal affairs programs and provides Council
members with scheduling, communications and other administrative support.
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City Council
Budget Summary
GENERAL FUND
EXPENDITURE CATEGORIES
2014-15
Actual
2015-16
Actual
2016-17
Revised
Budget
2017-18
Budget
2018-19
Budget
Plan
DIVISION
Direct Costs
City Council $1,094,611 $ 996,380 $1,328,718 $ 969,117 $1,009,021
Total Department $1,094,611 $ 996,3 80 $1,328,718 $ 969,117 $1,009,021
MAJOR ACCOUNT GROUPS
01 General Fund
Salaries and Wages $ 415,572 $ 426,173 $ 425,861 $ 434,960 $ 462,044
Supplies and Expenses 679,039 570,207 902,857 534,157 546,977
Total Department $1,094,611 $ 996,3 80 $1,328,718 $ 969,117 $1,009,021
PERSONNEL
(FULL-TIME EQUIVALENTS)
BY FUND
2014-15
Revised
Budget
2015-16
Revised
Budget
2016-17
Revised
Budget
2017-18
Budget
2018-19
Budget
Plan
01 General Fund
Permanent Positions 1.0 1.0 1.0 1.0 1.0
Temporary Positions 0.0 0.0 0.0 0.0 0.0
Total Department 1.0 1.0 1.0 1.0 1.0
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City Manager
FY 2017-19 Proposed Biennial Budget
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City Manager
The mission of the City Manager is to provide leadership
and direction in the implementat ion of City Council policy
objectives and administration of City services and
programs, ensuring accountability, community
responsiveness, and customer service excellence.
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City Manager
COMMUNITY
Promote Citizen Understanding and
Engagement
o Foster community partnerships
o Manage the Wellbeing Index
Communicate City Policies, Programs, and
Initiatives
o Deliver public information through an
updated website, social media, and
monthly Seascape newsletters
o Provide consulting services and produce
supporting tools and resources for City
departments in communication strategy,
messaging, and deliverables
o Coordinate with City departments on
strategy and development of outreach
campaigns
o Develop external communication tools
o Manage internal communications
Provide a Program of Resiliency
o Establish community emergency response
teams
o Offer disaster preparedness trainings
o Provide community education and
outreach in resiliency
o Develop emergenc y planning and
preparation plans
o Operate public safety communications
center
Increase Transparency and Citizen Trust
o Implement ad hoc resident committee on
staff compensation audit
GOVERNANCE
Ensure Efficient City Services Delivery
o City department support and guidance
o Total workplace initiative
o Performance mana gement program
Provide Support to City Council
o Agenda and staff report management
FY 2017-19 Operating Budget
FY 2017-18 FY 2018-19
Salaries &
Wages $10,190,230 $10,148,418
Supplies &
Expenses 1,912,777 1,922,294
TOTAL $12,103,007 $12,070,712
FTE Positions 70.2 68.2
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City Manager
Service by Division
Administration
Operating Budget: FY 2017-18: $2.8 million FY 2018-19: $2.6 million
Number of FTEs: FY 2017-18: 10.4 FTE FY 2018-19: 9.4 FTE
The Administration Division provides direction to
operating departments, oversight of major City-
initiated projects, federal, State, and regional
advocacy of City priorities and programs, guidance on
the annual budget process, coordination of City
Council agendas, and management of the internal
audit function. The Division is also responsible for the
efficient and cost-effective administration of City
programs, utilizing a performance management framework focused around the City
Council’s strategic goals and fostering community wellbeing.
Office of Civic Wellbeing
Operating Budget: FY 2017-18: $0.9 million FY 2018-19: $0.9 million
Number of FTEs: FY 2017-18: 5.5 FTE FY 2018-19: 5.5 FTE
The Office of Civic Wellbeing is
responsible for the City’s Wellbeing
Index, a data driven tool that provides
insight into community wellbeing and
advances areas of focus for policy,
decision-making and resource
allocation. The Division collaborates
with staff to address issues identified by
the Index; engages with the community
to build bridges between Index findings
and resident participation in City governance; and coordinates collective impact
approaches with public, non-profit and private partners. The Division identifies
approaches for local government innovation, learning and civic action.
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