Document elcerrito_gov_doc_76056fefd5

AGENDA BILL Agenda Item No. 7(A) Date: June 16, 2015 To: El Cerrito City Council/Pension Trust Board/ Public Financing Authority Board From: Scott Hanin, City Manager Lisa Malek-Zadeh, Finance Director/City Treasurer Subject: Approval of the City’s Fiscal Year 2015-16 Budget Update and Spending Authority by Fund for the City, Employee Pension Board and Public Financing Authority and Approve the FY 2015-16 Annual Gann Appropriation Limit. ACTION REQUESTED Staff requests that the City Council approve the following actions: 1. Adopt a resolution authorizing Fiscal Year 2015-16 spending authority by fund for the City of El Cerrito; 2. Adopt a resolution authorizing Fiscal Year 2015-16 spending authority by fund for the El Cerrito Public Financing Authority; 3. Adopt a resolution authorizing Fiscal Year 2015-16 spending authority by fund for the El Cerrito Employee Pension Board; and 4. Adopt a resolution approving the calculation and establishing the FY 2015-16 annual Gann Appropriation Limit. BACKGROUND At the June 17, 2014 City Council meeting, the City Council adopted the Proposed Biennial Budget for Fiscal Years 2014-15 and 2015-16 that included the operating and capital budgets for the City of El Cerrito, the Public Financing Authority, and Employee Pension Board. The City Manager’s presentation provided an update on the implementation of the City’s Strategic Plan, including the challenges and accomplishments of that budget year. In March 2015, the City Council reviewed and updated the Strategic Plan that continues to provide the foundation for developing the updated Budget for Fiscal Year 2015-16. ---PAGE BREAK--- 2 Biennial Budget The annual budget is the City’s service and financial plan for the fiscal year: a planning tool that matches the services desired by the community to the resources required in order to provide those services. The City Council adopted a biennial budget beginning in FY 2014-15 that encompassed two fiscal years. The biennial budget allowed staff to provide a high emphasis on long-term planning and forecasting, and provided a greater opportunity to focus on how the City’s programs and services are working and complying with the Strategic Plan. The biennial budget also reduced resources associated with annual budgeting, allowing staff the ability to focus on pressing priorities despite the number of vacant positions existing within the Departments. The approved budget document provides a plan that outlines how resources will be utilized to achieve the City’s goals; however, adoption of the spending authority provides the legal authority to expend City revenues to realize these objectives. While the budget document incorporates two fiscal years, the City Council is required per the El Cerrito Municipal Code to adopt and appropriate an annual budget for each fiscal year. Staff is presenting an updated budget for FY 2015-16 based on actual financial performance, current levels of service, and recommendations for the next fiscal year. ANALYSIS Projected Fiscal Year 2014-15 and Proposed 2015-16 Budget On March 17, 2015 staff presented a mid-year budget update for FY 2014-15. As the table below shows, at that time the projected unassigned General Fund reserve balance was approximately 5.3% based on an anticipated surplus of $363,000. General Fund Fiscal 2014-15 & 2015-16 As shown above, based on current projections, staff anticipates minimal change in the mid-year projections with unassigned reserves at 5.2% based on a surplus of $345,000 at the end of FY 2014-15. As the table also shows, when adopted last year, the FY 2015-16 budget assumed a $92,000 shortfall with unassigned reserves decreasing to 4.9%. However, since the adoption of the biennial budget, the voters of El Cerrito approved Measure R, which is projected to bring in between $1.4 and $1.5 million in additional sales tax revenue in FY 2015-16 and for the remaining eleven years of the Measure. General Fund Summary 2013-14 Actual 2014-15 Amended FY 2014-15 (Mid Year) Projected FY 2014-15 Projected (Proposed Update) FY 2015-16 Adopted (July 2014) FY 2015-16 Proposed Update Beginning Restricted Fund Balance $1,059,976 Beginning Unassigned Fund Balance $1,281,566 $1,270,466 $1,270,466 $1,270,466 $1,568,773 $1,541,108 Total Revenues $28,799,596 $29,231,365 $29,748,005 $29,786,488 $30,304,024 $31,180,146 Total Expenses $28,875,081 $29,252,065 $29,384,875 $29,441,009 $30,396,251 $30,840,246 Personnel $22,256,364 $22,619,142 $22,667,423 $22,402,195 $23,552,663 $23,833,943 Non-Personnel $6,618,717 $6,632,923 $6,717,453 $7,038,813 $6,843,588 $7,006,303 Annual Balance/Shortfall ($75,484) ($20,700) $363,130 $345,480 ($92,227) $339,900 Transfer Out Grant $669,599 $0 $0 $0 $0 $0 Transfer Out - Solar CIP $344,428 $74,838 $74,838 $74,838 $0 $0 Total Transfer out of Restricted Funds $1,014,027 $74,838 $74,838 $74,838 $0 $0 Ending Fund Balance/Deficit $1,252,030 $1,174,928 $1,558,758 $1,541,108 $1,476,546 $1,881,008 Unassigned Ending Fund Balance/Deficit $1,252,030 $1,174,928 $1,558,758 $1,541,108 $1,476,546 $1,881,008 Ending Unassigned Reserve Percent 4.3% 4.0% 5.3% 5.2% 4.9% 6.1% ---PAGE BREAK--- 3 Additionally, costs have been contained at a higher amount than originally thought possible. Staff has prepared updates to the FY 2015-16 budget projections for the City Council’s consideration based on revised projections and now projects a $340,000 surplus, a $432,000 improvement in General Fund reserves. Fiscal Year 2015-16 Revised Budget The revised FY 2015-16 budget recommends expenditures of $42,349,632 and provides funding for all City services, including Police, Fire, Recreation, Community Development, Public Works, and City Management. The budget represents staff’s effort to provide the programs and services consistent with the City Strategic Plan and other input received from our community and the City Council. With the passage of Measure R, this is the first budget in many years that allows for the restoration of several vacant positions, replaces a number of outdated vehicles, resolves shortfalls in some special funds, provides funding for significantly expanded technological services, includes additional work related to preparing for a potential new library, and projects a surplus of approximately $340,000 to increase General Fund reserves. Additionally, since the original adoption of the biennial budget, projections for medical benefits, workers compensation, and insurance have all decreased significantly, resulting in reduced personnel costs. Citywide Fund Projections Fund Name Actuals June 30, 2014 FY 2014-15 Projected Revenue FY 2014-15 Projected Expenditures FY 2014-15 Ending Balance FY 2015-16 Proposed Update Revenues FY 2015-16 CM Proposed Update Expenditures FY 2015-16 Ending Balance July 2015 General Fund Balance $1,270,466 $29,786,488 $29,515,847 $1,541,108 $31,180,146 $30,840,246 $1,881,008 Gas Tax Fund ($25,515) $690,463 $544,263 $120,685 $515,613 $603,484 $32,814 NPDES $24,014 $374,564 $388,911 $9,667 $315,000 $293,091 $31,576 Landscape and Lighting $47,272 $861,509 $906,438 $2,343 $781,000 $759,095 $24,248 Measure J Return to Source $70,561 $456,052 $431,991 $94,622 $414,173 $432,255 $76,539 Measure J Storm Drain ($92,646) $698,000 $532,012 $73,342 $726,500 $760,993 $38,849 Measure A Parcel Tax $435,359 $439,400 $735,845 $138,914 $439,400 $528,752 $49,563 Asset Seizure $122,941 $6,440 $439 $128,942 $2,000 $25,000 $105,942 Vehicle Abatement $197,055 $24,118 $39,754 $181,419 $21,000 $36,000 $166,419 Street Improvement Fund ($222,657) $2,291,046 $1,981,220 $87,169 $1,503,800 $1,330,423 $260,546 Art in Public Places $48,094 $6,050 $5,450 $48,694 $6,050 $15,000 $39,744 Paratransit $19,370 $146,052 129,314 $36,108 $146,052 112,678 $69,482 Federal, State and Local Grants $118,445 $234,217 $251,573 $101,089 $307,500 $314,500 $94,089 C.O.P.S. Grant $100,000 $30,000 $70,000 $100,000 $30,000 $140,000 City LMI Housing $1,248,898 $75,284 $107,681 $1,216,501 $250,000 $105,421 $1,361,080 Capital Improvements ($1,080,076) $2,143,830 $1,659,731 ($595,977) $1,832,313 $1,828,639 ($592,303) Integrated Waste Management $288,935 $2,168,714 $2,306,269 $151,381 $2,345,523 $2,387,233 $109,671 Vehicle/Equipment Replacement ($26,862) $128,533 $128,533 ($26,862) $128,532 $128,532 ($26,862) Employees' Pension Trust Fund $0 $113,976 $113,976 $0 $113,976 $113,976 $0 Finance Authority- Measure A $209,436 $369,574 $369,574 $209,436 $367,840 $367,840 $209,436 Financing Authority-City Hall $598,054 $597,768 $597,768 $598,054 $598,246 $598,246 $598,054 Financing Authority-Street Imp $740,112 $737,408 $737,408 $740,112 $738,228 $738,228 $740,112 $4,003,266 $45,035,495 $44,111,998 $4,926,764 $42,832,892 $42,349,632 $5,410,026 1. Approximately $430K of the deficit in the CIP fund is related to a redevelopment commitment that has been requested, but not yet reimbursed by the Department of Finance. The remainder of the deficit is being repaid over the next several years from multiple funds. ---PAGE BREAK--- 4 As shown in the previous table, two funds remain in deficit. The majority of the Capital Improvement fund balance is a contested item related to the dissolution of the City Redevelopment Agency and the State Department of Finance (DOF). To this point, DOF has not been willing to approve certain funds associated with the Agency contribution to the San Pablo Streetscape Project. The small deficit in the Vehicle Replacement Fund will be reconciled and corrected during the next fiscal year. General Fund The proposed General Fund budget is in balance for FY 2015-16 with a projected surplus of approximately $340,000. Based on the projected fund balance for FY 2014- 15 and FY 2015-16, reserves are projected to increase to 6.1%, with the goal of continually increasing by at least one percent annually to a total of minimally 10% and preferably 15%. With the passage of Measure R, small increases in other revenues and continued cost control measures, the proposed FY 2015-16 budget restores many vacant positions, resolves inter-fund shortfalls, increases reserves, invests significantly in technological improvements to increase customer services, addresses certain staff compensation issues and selectively increases some services. Changes to Previously Adopted Budget Based on the passage of Measure R, renegotiation of all labor agreements, and general cost containment, there are significant changes to the previously adopted FY 2015-16 budget which include but are not limited to: Technology Improvements – In order to provide better customer service and increased efficiency, staff has included a number of proposed improvements. The most significant are upgrades to the City’s CRW permitting system, which will allow online services for the public related to processing Building, Planning and Public Works permits. The upgrade will allow City employees to use tablets while in the field for permitting and maintenance activities, decreasing report writing and transportation between the office and customers. Additionally, staff proposes implementing a suite of tools to automate all Human Resources activities including the recruitment process, performance evaluations, and time-keeping to minimize both the use of paper and enhance efficiency. This will also dramatically improve potential job applicants’ first impression of the City. Staff also intends to upgrade the City’s website, providing an improved online customer service experience. Additionally, funds are included for a new firewall and to bring in outside technical expertise in order to implement these increased online services securely. The estimated cost for these improvements and support is approximately $200,000. City Hall Staffing – Staff is proposing that 1.5 new positions will be created, in addition to filling some vacancies as planned. In order to provide additional service to customers and better staff the growing demand for Passport Services, an additional half- time Administrative Clerk Specialist is included in City Management. A full-time Management Assistant is included in Community Development to allow technical staff to focus more on programs and services and less on administrative support, meeting preparation, and noticing. The Department currently has no administrative support positions thereby requiring senior and technical staff to perform many tasks that could be performed by someone else allowing staff to better focus resources on City priorities. Although these are new positions, the current headcount remains below the previously ---PAGE BREAK--- 5 approved number which does not include positions that have been eliminated over the past five years. Over the course of the fiscal year, the Finance Department will return to full staffing after having three of six positions vacant. In the Building Division, the previously approved third Building Inspector is funded to provide support when demand is high and focus the remaining time on code enforcement activities. The Human Resources Manager position is proposed to become a Human Resources Analyst position under the supervision of the Assistant City Manager. Cost of Living Adjustment – The Management and unrepresented staff have not received a cost of living adjustment since July 1, 2009. During this period, this group also began paying the full 8% employee share of their CalPERS pension obligation with no offsetting salary increase. The proposed FY 2015-16 budget assumes a 3% adjustment similar to SEIU. The cost of this adjustment is approximately $90,000. Special Revenue Funds and Restored General Fund Support - As previously discussed, the General Fund has reduced funding to Public Works services over the past few years by approximately $600,000. In order to maintain the existing level of services, much of this reduction was offset by shifting eligible expenditures to several Special Revenue Funds as a short-term solution. Two of the City’s key Special Revenue Funds, the Landscape and Lighting Assessment District (LLAD) and National Pollutants Discharge Elimination System (NPDES), faced operating deficits and were balanced in FY 2014-15 through one-time actions. Because these funds have legal limits on the increase to their revenue, while continuing to experience cost increases such as personnel and utility expenses, these Special Revenue Funds are projected to have deficits without the addition of restored General Fund support, new revenue sources, or reduction in services. In the proposed FY 2015-16 budget update, staff has increased the General Fund support to Public Works services by transferring expenses in the amount of approximately $300,000 from the LLAD Fund ($180,000) and the NPDES Fund ($120,000) back into the General Fund. Current funding in all funds is insufficient to ultimately cover the cost of addressing deferred landscaping and lighting services on City property and within the public right-of-way, as well as increasing clean water regulations. As such, additional revenue sources will need to be identified in the coming years to meet these needs. Economic Development - In order to optimally size the City’s economic development activities in the wake of the loss of redevelopment, the Community Development Department’s economic development activities will be staffed in FY 2015-16 by a Community Development Analyst (previously filled by a consultant) and the Community Development Director. The City’s Housing Program Manager and Economic Development Program Manager positions will be held vacant, although some duties will be partially performed by outside experts. A key goal of the Department this year will be to define and develop a refreshed and strategic approach to economic development and housing. To accomplish this, the City will work with Management Partners to evaluate and update the 2006 Economic Development Strategy, including working with the Economic Development Committee and facilitating a City Council study session. As a part of this effort, Management Partners will also develop recommendations on future economic development staffing and strategic programs that will help to support and grow existing businesses, attract new businesses and diversify the economic base. Finally, through grants from Contra Costa Transportation Authority and the Metropolitan Transportation Commission, staff will work this fiscal year with ---PAGE BREAK--- 6 consultant teams to further San Pablo Avenue Specific Plan implementation efforts, including through conducting updated market analyses and identifying strategies and barriers towards attracting investment to key opportunity sites in the Plan area. Police Department – In FY 2014-15, three sworn officer positions, a Records Specialist, and some part-time positions were held vacant in an effort to reduce costs. For FY 2015-16, the Department is authorized to fill all sworn positions and will only be holding a Records Specialist position vacant. However, based on current headcount and likely recruitment and retention next fiscal year, salary savings of approximately $360,000 in police officer savings has been assumed in addition to the vacant Records Specialist position. Should the Department hire additional officers or have lower attrition, actual personnel expenses could increase and a future budget adjustment could be necessary. Staff will report back during the fiscal year on recruitment and retention activities. Public Works Department – In addition to the General Fund increase previously described associated with the Special Funds, the proposed FY 2015-16 budget update assumes filling one of the two vacant Maintenance Worker positions, which will enhance the overall maintenance efforts in our parks at our facilities and reduce overtime hours. Additionally, there is an increase of $50,000 in the Maintenance budget to provide enhanced services in City parks, playfields, open space and right-of-ways. In the Integrated Waste Management Fund, staff proposes to add an additional Forklift Driver position to provide additional support to accommodate increased demand and the seven- day service schedule at the Recycling and Environmental Resource Center. The previously approved Associate Engineer position will be filled during the fiscal year as a more efficient way to manage and design capital programs rather than relying so heavily on outside consultants. Capital Improvement Program (CIP) The CIP Budget, as shown on the following table, serves to identify the appropriation of expenditures on CIP projects in FY 2015-16. The CIP Budget includes activities that are programmed for FY 2015-16, but is not a commitment to a particular project. The only exceptions are the projects shown as part of the Street Improvement Capital Fund (Fund 211), which constitute the Annual Program of Maintenance and Improvement pursuant to the Measure A Street Improvement Program approved by voters in 2008. ---PAGE BREAK--- 7 Financial Advisory Board (FAB) Recommendation On June 9, 2015 the FAB met to review the proposed budget for FY 2015-16 and passed the following motion: “By motion made, seconded and adopted unanimously, the Board recommends adoption of the City Manager’s updates to the FY 2015-16 budget with the following changes: • Identify $100,000 of savings among the list of proposed budget changes presented to the FAB on 6/9 and allocate those savings of $100,000 to the general fund reserve Proposed Project # Fund Source 2015-16 Capital Improvement Fund (301) ADMINISTRATION Energy & Water Efficiency Program C3043 Other $15,200 PARKS Huber Park Improvements C3054 Local Grant $156,000 CREEKS & TRAILS Ohlone Greenway Impr - Blake to Hill C3069 210 $100,000 Ohlone Greenway Wayfinding Signage C5034 Local Grant $118,200 Ohlone Nature Area & Rain Gardens C3067 State Grant $50,000 Ohlone-BART Station Placemaking Imprv C3076 210 $133,000 Ohlone-BART Station Placemaking Imprv C3076 Fed Grant $3,336,000 STREETS-TRANSPORTATION Arlington Curve at Brewster Drive Safety Imprv C3071 211 $29,100 Arlington Curve at Brewster Drive Safety Imprv C3071 Fed Grant $198,000 Subtotal Capital Improvement Fund $4,135,500 Measure J Return to Source (204) Streets Access Modifications C3024 204 146,000 $ Measure J Storm Drain (205) Storm Drain Repairs & Improvements Repairs & Improvements tbd 205 330,000 $ Measure A Swim Center & Park Facilities (206) FACILITIES Swim Center Enhancements C3050 206 100,000 $ PARKS Canyon Trail Clubhouse Improvements tbd 206 150,000 $ Subtotal Measure A Swim Center & Park Fund 250,000 $ Measure A Street Improvements (211)* STREETS-TRANSPORTATION Street Improvement Program C3027 211 570,000 $ Traffic Safety & Management Program C3070 211 60,000 $ Subtotal Street Improvements Fund 630,000 $ Total Capital Improvement Program Budget Appropriations 5,491,500 $ Capital Improvement Program Budget *Also see Public Works Department Budget for Non-Project Personnel Expenditures in the Annual Program of Maintenance and Improvement pursuant to the Measure A Street Improvement Program ---PAGE BREAK--- 8 • Any unanticipated revenues in the General Fund over and above the Adopted FY 2015-16 budget realized by 12/31/15 not be committed until FAB reviews and makes recommendations for the mid-year update.” Staff concurs with the FAB’s desire to increase General Fund reserves. Last year, the City Council spent considerable time discussing the issue, and staff recommended that as soon as possible, reserves would be increased by at least one percent per fiscal year. The Council ultimately adopted the biennial budget with this recommendation and the understanding that reserves might decrease for FY 2014-15 without the passage of Measure R. The proposed FY 2015-16 budget update assumes surpluses in the General Fund in excess of one percent for this fiscal year and next, and the General Fund reserves will be increased accordingly per the City Council’s direction. It is not clear if the intent of FAB’s recommendation is to reduce expenses or increase reserves as those goals can be achieved differently. For example, if revenues are higher than anticipated, reserves would also be higher, presumably eliminating the need to reduce expenses. Should the City Council desire to reduce the proposed FY 2015-16 revised expenditures as the FAB suggests, staff would need Council direction as to what area(s) specifically they would reduce or eliminate and would not limit it only to the proposed changes in the budget but rather the entire General Fund. In regard to the FAB’s second recommended change, it is standard practice for staff to come to the City Council throughout the fiscal year for supplemental appropriations if “unanticipated” situations bid alternates, grants) or opportunities arise and additional spending authority is needed. Should this occur, staff will provide the FAB with periodic budget updates that they can review and provide comments to the Council if they desire. Because of the time it typically takes to close a particular period, staff often does not present the mid-year update before February which would mean that any adjustment for Council consideration would not happen until March of the fiscal year. It is also common should the staff receive additional grant funds to come to Council immediately to appropriate those additional funds and begin the project. Further, this motion may go beyond the scope of the FAB’s responsibilities by limiting the role normally performed by Council. Staff does not support this recommendation. Gann Appropriations Limit Included in the recommended actions for adoption of the FY 2015-16 budget is the approval of the calculation and to establish the City’s FY 2015-16 Gann Appropriation Limit as $117,423,242. Approved in 1979 and amended in 1990, the Gann Initiative sets an annual appropriation limit on City expenditures based on the amount of tax proceeds received. This amount is adjusted each year based on changes in population and inflation. The California Government Code requires that the City adopt the Gann appropriations limit by resolution on an annual basis. LEGAL CONSIDERATIONS Approval of the attached resolutions is required to adopt the City’s spending authority for Fiscal Year 2015-16. In addition to the Gann limit appropriation, there are separate resolutions for each of the City’s component units which also must be considered and are presented for approval this evening: the Public Financing Authority and Pension Board. ---PAGE BREAK--- 2 Scott Hanin City Manager Attachments: 1. Annual Budget by Account Classification Report 2. Annual Budget by Organization Report 3. All Funds Summary 4. Resolution authorizing spending by fund for FY 2015-16 5. Resolution authorizing spending authority by fund for the Public Financing Authority 6. Resolution authorizing of spending authority by fund for the Employee Pension Board 7. Resolution Approving the Calculation and Setting the Gann Appropriations Limit for the FY 2015-16 Budget 9 ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Fund: 101 General Fund Revenue 4000-Taxes - Property and Other Taxes $17,157,150.00 $17,163,140.00 $17,785,097.00 $18,857,527.00 ($1,072,430.00) 4200-Lic & Perm - Licenses & Permits $531,000.00 $531,000.00 $593,000.00 $623,000.00 ($30,000.00) 4300-Fines/Forf - Fines & Forfeitures $341,500.00 $341,500.00 $341,500.00 $301,500.00 $40,000.00 4400-Use of Prp - Use of Money and Property $344,900.00 $344,900.00 $353,840.00 $389,840.00 ($36,000.00) 4500-Intergov'l - Intergovernmental Revenues $5,183,962.00 $5,428,502.00 $5,266,191.00 $5,143,498.00 $122,693.00 4600-Charges - Charges for Services $4,660,442.00 $4,660,442.00 $4,853,935.00 $4,795,320.00 $58,615.00 4800-Oth Revenu - Other Revenue $221,647.00 $221,647.00 $220,267.00 $179,267.00 $41,000.00 4900-Oth Source - Other Financing Sources $900,857.00 $900,857.00 $890,194.00 $890,194.00 $0.00 Revenue Totals $29,341,458.00 $29,591,988.00 $30,304,024.00 $31,180,146.00 ($876,122.00) Expenditures 5100-Persn Svcs - Personnel Services $22,619,142.00 $22,843,451.00 $23,552,663.00 $23,833,946.27 ($281,283.27) 5200-Prof Svcs - Purchased Professional & Technical Services $2,446,700.00 $2,436,700.00 $2,501,700.00 $2,454,200.00 $47,500.00 5300-Prop Svcs - Purchased Property Services $1,055,233.00 $1,091,233.00 $1,097,235.00 $1,365,359.00 ($268,124.00) 5400-Other Svcs - Other Purchased Services $1,306,825.00 $1,306,825.00 $1,362,495.00 $1,302,495.00 $60,000.00 5500-Supplies - Supplies $617,700.00 $617,700.00 $633,150.00 $627,150.00 $6,000.00 5600-Prop & Cap - Property & Capital $262,800.00 $262,800.00 $301,300.00 $317,300.00 ($16,000.00) 5800-Financing - Financing Costs $235,921.00 $235,921.00 $239,536.00 $228,573.00 $10,963.00 5900-Oth Financ - Other Financing Uses $707,744.00 $782,583.00 $708,222.00 $711,222.00 ($3,000.00) Revenue Totals: $29,341,458.00 $29,591,988.00 $30,304,024.00 $31,180,146.00 ($876,122.00) Expenditure Totals $29,252,065.00 $29,577,213.00 $30,396,301.00 $30,840,245.27 ($443,944.27) Fund Total: General Fund $89,393.00 $14,775.00 ($92,277.00) $339,900.73 ($432,177.73) Fund: 201 Gas Tax Fund Revenue 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4500-Intergov'l - Intergovernmental Revenues $605,712.00 $605,712.00 $617,826.00 $515,613.00 $102,213.00 4900-Oth Source - Other Financing Sources $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $605,712.00 $605,712.00 $617,826.00 $515,613.00 $102,213.00 Expenditures 5100-Persn Svcs - Personnel Services $227,414.00 $227,414.00 $235,762.00 $240,889.88 ($5,127.88) 5200-Prof Svcs - Purchased Professional & Technical Services $36,300.00 $41,415.00 $36,300.00 $36,300.00 $0.00 5300-Prop Svcs - Purchased Property Services $182,300.00 $182,300.00 $182,300.00 $187,173.00 ($4,873.00) 5400-Other Svcs - Other Purchased Services $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, June 09, 2015 Pages 1 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary Agenda Item No. 7(A) Attachment 1 ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed 5500-Supplies - Supplies $0.00 $0.00 $0.00 $0.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $0.00 $0.00 5800-Financing - Financing Costs $0.00 $0.00 $0.00 $0.00 $0.00 5900-Oth Financ - Other Financing Uses $94,778.00 $94,778.00 $139,121.00 $139,121.00 $0.00 Revenue Totals: $605,712.00 $605,712.00 $617,826.00 $515,613.00 $102,213.00 Expenditure Totals $540,792.00 $545,907.00 $593,483.00 $603,483.88 ($10,000.88) Fund Total: Gas Tax Fund $64,920.00 $59,805.00 $24,343.00 ($87,870.88) $112,213.88 Fund: 202 Nat'l Pollut Dis Elim Sys Revenue 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4500-Intergov'l - Intergovernmental Revenues $315,000.00 $315,000.00 $315,000.00 $315,000.00 $0.00 4600-Charges - Charges for Services $0.00 $0.00 $0.00 $0.00 $0.00 4900-Oth Source - Other Financing Sources $57,000.00 $57,000.00 $0.00 $0.00 $0.00 Revenue Totals $372,000.00 $372,000.00 $315,000.00 $315,000.00 $0.00 Expenditures 5100-Persn Svcs - Personnel Services $279,318.00 $279,318.00 $289,381.00 $158,409.00 $130,972.00 5200-Prof Svcs - Purchased Professional & Technical Services $10,000.00 $10,000.00 $10,000.00 $10,000.00 $0.00 5300-Prop Svcs - Purchased Property Services $0.00 $0.00 $0.00 $0.00 $0.00 5400-Other Svcs - Other Purchased Services $25,250.00 $25,250.00 $25,250.00 $25,250.00 $0.00 5500-Supplies - Supplies $0.00 $0.00 $0.00 $0.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $0.00 $0.00 5800-Financing - Financing Costs $7,500.00 $7,500.00 $0.00 $0.00 $0.00 5900-Oth Financ - Other Financing Uses $68,866.00 $68,866.00 $99,432.00 $99,432.00 $0.00 Revenue Totals: $372,000.00 $372,000.00 $315,000.00 $315,000.00 $0.00 Expenditure Totals $390,934.00 $390,934.00 $424,063.00 $293,091.00 $130,972.00 Fund Total: Nat'l Pollut Dis Elim Sys ($18,934.00) ($18,934.00) ($109,063.00) $21,909.00 ($130,972.00) Fund: 203 Land & Light Assess Distr Revenue 4000-Taxes - Property and Other Taxes $771,000.00 $771,000.00 $771,000.00 $771,000.00 $0.00 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4500-Intergov'l - Intergovernmental Revenues $10,000.00 $10,000.00 $10,000.00 $10,000.00 $0.00 4800-Oth Revenu - Other Revenue $0.00 $0.00 $0.00 $0.00 $0.00 4900-Oth Source - Other Financing Sources $78,000.00 $78,000.00 $0.00 $0.00 $0.00 Revenue Totals $859,000.00 $859,000.00 $781,000.00 $781,000.00 $0.00 Tuesday, June 09, 2015 Pages 2 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Expenditures 5100-Persn Svcs - Personnel Services $262,097.00 $262,097.00 $271,652.00 $259,610.07 $12,041.93 5200-Prof Svcs - Purchased Professional & Technical Services $18,500.00 $18,500.00 $18,500.00 $18,500.00 $0.00 5300-Prop Svcs - Purchased Property Services $421,600.00 $421,600.00 $366,600.00 $238,127.00 $128,473.00 5400-Other Svcs - Other Purchased Services $2,900.00 $2,900.00 $2,900.00 $2,900.00 $0.00 5500-Supplies - Supplies $46,000.00 $46,000.00 $46,000.00 $46,000.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $0.00 $0.00 5900-Oth Financ - Other Financing Uses $150,445.00 $150,445.00 $193,958.00 $193,958.00 $0.00 Revenue Totals: $859,000.00 $859,000.00 $781,000.00 $781,000.00 $0.00 Expenditure Totals $901,542.00 $901,542.00 $899,610.00 $759,095.07 $140,514.93 Fund Total: Land & Light Assess Distr ($42,542.00) ($42,542.00) ($118,610.00) $21,904.93 ($140,514.93) Fund: 204 Measure J-Return to Source Fund Revenue 4000-Taxes - Property and Other Taxes $406,052.00 $411,052.00 $414,173.00 $414,173.00 $0.00 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4600-Charges - Charges for Services $0.00 $0.00 $0.00 $0.00 $0.00 4800-Oth Revenu - Other Revenue $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $406,052.00 $411,052.00 $414,173.00 $414,173.00 $0.00 Expenditures 5100-Persn Svcs - Personnel Services $121,547.00 $121,547.00 $126,238.00 $126,076.19 $161.81 5200-Prof Svcs - Purchased Professional & Technical Services $0.00 $15,000.00 $0.00 $0.00 $0.00 5300-Prop Svcs - Purchased Property Services $154,000.00 $189,000.00 $154,000.00 $172,780.00 ($18,780.00) 5400-Other Svcs - Other Purchased Services $42,700.00 $42,700.00 $42,700.00 $42,700.00 $0.00 5500-Supplies - Supplies $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $0.00 $0.00 5900-Oth Financ - Other Financing Uses $58,931.00 $58,931.00 $60,699.00 $60,699.00 $0.00 Revenue Totals: $406,052.00 $411,052.00 $414,173.00 $414,173.00 $0.00 Expenditure Totals $407,178.00 $457,178.00 $413,637.00 $432,255.19 ($18,618.19) Fund Total: Measure J-Return to Source Fund ($1,126.00) ($46,126.00) $536.00 ($18,082.19) $18,618.19 Fund: 205 Measure J Storm Drain Revenue 4000-Taxes - Property and Other Taxes $698,000.00 $698,000.00 $698,000.00 $698,000.00 $0.00 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4600-Charges - Charges for Services $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, June 09, 2015 Pages 3 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed 4900-Oth Source - Other Financing Sources $0.00 $0.00 $28,500.00 $28,500.00 $0.00 Revenue Totals $698,000.00 $698,000.00 $726,500.00 $726,500.00 $0.00 Expenditures 5100-Persn Svcs - Personnel Services $273,290.00 $273,290.00 $283,845.00 $282,468.87 $1,376.13 5200-Prof Svcs - Purchased Professional & Technical Services $11,300.00 $11,300.00 $11,300.00 $11,300.00 $0.00 5300-Prop Svcs - Purchased Property Services $130,000.00 $160,000.00 $360,000.00 $380,000.00 ($20,000.00) 5400-Other Svcs - Other Purchased Services $0.00 $0.00 $0.00 $0.00 $0.00 5500-Supplies - Supplies $15,000.00 $15,000.00 $15,000.00 $15,000.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $0.00 $0.00 5800-Financing - Financing Costs $0.00 $0.00 $0.00 $0.00 $0.00 5900-Oth Financ - Other Financing Uses $127,120.00 $127,120.00 $72,224.00 $72,224.00 $0.00 Revenue Totals: $698,000.00 $698,000.00 $726,500.00 $726,500.00 $0.00 Expenditure Totals $556,710.00 $586,710.00 $742,369.00 $760,992.87 ($18,623.87) Fund Total: Measure J Storm Drain $141,290.00 $111,290.00 ($15,869.00) ($34,492.87) $18,623.87 Fund: 206 Measure A Parcel Tax Revenue 4000-Taxes - Property and Other Taxes $439,000.00 $439,000.00 $439,000.00 $439,000.00 $0.00 4400-Use of Prp - Use of Money and Property $400.00 $400.00 $400.00 $400.00 $0.00 4900-Oth Source - Other Financing Sources $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $439,400.00 $439,400.00 $439,400.00 $439,400.00 $0.00 Expenditures 5200-Prof Svcs - Purchased Professional & Technical Services $15,000.00 $15,000.00 $15,000.00 $15,000.00 $0.00 5300-Prop Svcs - Purchased Property Services $251,000.00 $251,000.00 $101,000.00 $101,000.00 $0.00 5500-Supplies - Supplies $0.00 $0.00 $0.00 $0.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $0.00 $0.00 5800-Financing - Financing Costs $0.00 $0.00 $0.00 $0.00 $0.00 5900-Oth Financ - Other Financing Uses $420,436.00 $420,436.00 $418,951.00 $412,752.00 $6,199.00 Revenue Totals: $439,400.00 $439,400.00 $439,400.00 $439,400.00 $0.00 Expenditure Totals $686,436.00 $686,436.00 $534,951.00 $528,752.00 $6,199.00 Fund Total: Measure A Parcel Tax ($247,036.00) ($247,036.00) ($95,551.00) ($89,352.00) ($6,199.00) Tuesday, June 09, 2015 Pages 4 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Fund: 207 Measure A Section 10 Revenue 4000-Taxes - Property and Other Taxes $0.00 $0.00 $0.00 $0.00 $0.00 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 5800-Financing - Financing Costs $0.00 $0.00 $0.00 $0.00 $0.00 5900-Oth Financ - Other Financing Uses $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Measure A Section 10 $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 208 Asset Seizure Fund Revenue 4400-Use of Prp - Use of Money and Property $2,000.00 $2,000.00 $2,000.00 $2,000.00 $0.00 4900-Oth Source - Other Financing Sources $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $2,000.00 $2,000.00 $2,000.00 $2,000.00 $0.00 Expenditures 5500-Supplies - Supplies $0.00 $0.00 $0.00 $0.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $25,000.00 ($25,000.00) Revenue Totals: $2,000.00 $2,000.00 $2,000.00 $2,000.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $25,000.00 ($25,000.00) Fund Total: Asset Seizure Fund $2,000.00 $2,000.00 $2,000.00 ($23,000.00) $25,000.00 Fund: 209 Vehicle Abatement Fund Revenue 4400-Use of Prp - Use of Money and Property $1,000.00 $1,000.00 $1,000.00 $1,000.00 $0.00 4500-Intergov'l - Intergovernmental Revenues $20,000.00 $20,000.00 $20,000.00 $20,000.00 $0.00 4900-Oth Source - Other Financing Sources $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $21,000.00 $21,000.00 $21,000.00 $21,000.00 $0.00 Expenditures 5300-Prop Svcs - Purchased Property Services $11,000.00 $11,000.00 $11,000.00 $11,000.00 $0.00 5500-Supplies - Supplies $0.00 $0.00 $0.00 $0.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $27,000.00 $0.00 $25,000.00 ($25,000.00) Revenue Totals: $21,000.00 $21,000.00 $21,000.00 $21,000.00 $0.00 Expenditure Totals $11,000.00 $38,000.00 $11,000.00 $36,000.00 ($25,000.00) Fund Total: Vehicle Abatement Fund $10,000.00 ($17,000.00) $10,000.00 ($15,000.00) $25,000.00 Tuesday, June 09, 2015 Pages 5 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Fund: 211 Street Improvemt & Maint Revenue 4000-Taxes - Property and Other Taxes $1,398,000.00 $1,398,000.00 $1,426,000.00 $1,498,800.00 ($72,800.00) 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4500-Intergov'l - Intergovernmental Revenues $630,000.00 $630,000.00 $0.00 $0.00 $0.00 4800-Oth Revenu - Other Revenue $5,000.00 $5,000.00 $5,000.00 $5,000.00 $0.00 4900-Oth Source - Other Financing Sources $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $2,033,000.00 $2,033,000.00 $1,431,000.00 $1,503,800.00 ($72,800.00) Expenditures 5100-Persn Svcs - Personnel Services $51,215.00 $51,215.00 $53,253.00 $70,457.03 ($17,204.03) 5200-Prof Svcs - Purchased Professional & Technical Services $3,000.00 $66,610.66 $3,000.00 $3,000.00 $0.00 5300-Prop Svcs - Purchased Property Services $1,141,831.00 $1,221,730.00 $519,738.00 $519,738.00 $0.00 5400-Other Svcs - Other Purchased Services $0.00 $0.00 $0.00 $0.00 $0.00 5500-Supplies - Supplies $0.00 $0.00 $0.00 $0.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $0.00 $0.00 5900-Oth Financ - Other Financing Uses $733,408.00 $733,408.00 $734,228.00 $737,228.00 ($3,000.00) Revenue Totals: $2,033,000.00 $2,033,000.00 $1,431,000.00 $1,503,800.00 ($72,800.00) Expenditure Totals $1,929,454.00 $2,072,963.66 $1,310,219.00 $1,330,423.03 ($20,204.03) Fund Total: Street Improvemt & Maint $103,546.00 ($39,963.66) $120,781.00 $173,376.97 ($52,595.97) Fund: 213 Public Art Fund Revenue 4400-Use of Prp - Use of Money and Property $50.00 $50.00 $50.00 $50.00 $0.00 4800-Oth Revenu - Other Revenue $0.00 $0.00 $0.00 $0.00 $0.00 4900-Oth Source - Other Financing Sources $6,000.00 $6,000.00 $6,000.00 $6,000.00 $0.00 Revenue Totals $6,050.00 $6,050.00 $6,050.00 $6,050.00 $0.00 Expenditures 5200-Prof Svcs - Purchased Professional & Technical Services $0.00 $3,000.00 $0.00 $15,000.00 ($15,000.00) 5400-Other Svcs - Other Purchased Services $0.00 $2,000.00 $0.00 $0.00 $0.00 Revenue Totals: $6,050.00 $6,050.00 $6,050.00 $6,050.00 $0.00 Expenditure Totals $0.00 $5,000.00 $0.00 $15,000.00 ($15,000.00) Fund Total: Public Art Fund $6,050.00 $1,050.00 $6,050.00 ($8,950.00) $15,000.00 Tuesday, June 09, 2015 Pages 6 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Fund: 214 Measure J-Paratransit Fund Revenue 4000-Taxes - Property and Other Taxes $132,552.00 $132,552.00 $132,552.00 $132,552.00 $0.00 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4600-Charges - Charges for Services $13,500.00 $13,500.00 $13,500.00 $13,500.00 $0.00 4800-Oth Revenu - Other Revenue $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $146,052.00 $146,052.00 $146,052.00 $146,052.00 $0.00 Expenditures 5100-Persn Svcs - Personnel Services $66,310.00 $66,310.00 $68,725.00 $52,328.00 $16,397.00 5200-Prof Svcs - Purchased Professional & Technical Services $0.00 $0.00 $0.00 $0.00 $0.00 5300-Prop Svcs - Purchased Property Services $14,000.00 $14,000.00 $14,200.00 $14,200.00 $0.00 5400-Other Svcs - Other Purchased Services $1,020.00 $1,020.00 $1,020.00 $1,020.00 $0.00 5500-Supplies - Supplies $14,500.00 $14,500.00 $12,700.00 $12,700.00 $0.00 5900-Oth Financ - Other Financing Uses $31,486.00 $31,486.00 $32,430.00 $32,430.00 $0.00 Revenue Totals: $146,052.00 $146,052.00 $146,052.00 $146,052.00 $0.00 Expenditure Totals $127,316.00 $127,316.00 $129,075.00 $112,678.00 $16,397.00 Fund Total: Measure J-Paratransit Fund $18,736.00 $18,736.00 $16,977.00 $33,374.00 ($16,397.00) Fund: 221 Grants Revenue 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4500-Intergov'l - Intergovernmental Revenues $138,498.00 $138,498.00 $0.00 $307,500.00 ($307,500.00) 4800-Oth Revenu - Other Revenue $0.00 $0.00 $0.00 $0.00 $0.00 4900-Oth Source - Other Financing Sources $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $138,498.00 $138,498.00 $0.00 $307,500.00 ($307,500.00) Expenditures 5100-Persn Svcs - Personnel Services $0.00 $0.00 $0.00 $0.00 $0.00 5200-Prof Svcs - Purchased Professional & Technical Services $100,000.00 $177,984.77 $0.00 $302,500.00 ($302,500.00) 5300-Prop Svcs - Purchased Property Services $0.00 $0.00 $0.00 $0.00 $0.00 5400-Other Svcs - Other Purchased Services $26,498.00 $26,498.00 $0.00 $0.00 $0.00 5500-Supplies - Supplies $12,000.00 $12,000.00 $12,000.00 $12,000.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $1,902,623.57 $0.00 $0.00 $0.00 5800-Financing - Financing Costs $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, June 09, 2015 Pages 7 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed 5900-Oth Financ - Other Financing Uses $35,000.00 $35,000.00 $0.00 $0.00 $0.00 Revenue Totals: $138,498.00 $138,498.00 $0.00 $307,500.00 ($307,500.00) Expenditure Totals $173,498.00 $2,154,106.34 $12,000.00 $314,500.00 ($302,500.00) Fund Total: Grants ($35,000.00) ($2,015,608.34) ($12,000.00) ($7,000.00) ($5,000.00) Fund: 222 C.O.P.S. Grant Fund Revenue 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4500-Intergov'l - Intergovernmental Revenues $100,000.00 $100,000.00 $100,000.00 $100,000.00 $0.00 Revenue Totals $100,000.00 $100,000.00 $100,000.00 $100,000.00 $0.00 Expenditures 5100-Persn Svcs - Personnel Services $70,000.00 $70,000.00 $70,000.00 $0.00 $70,000.00 5500-Supplies - Supplies $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $100,000.00 $100,000.00 $100,000.00 $100,000.00 $0.00 Expenditure Totals $100,000.00 $100,000.00 $100,000.00 $30,000.00 $70,000.00 Fund Total: C.O.P.S. Grant Fund $0.00 $0.00 $0.00 $70,000.00 ($70,000.00) Fund: 232 City LMI Housing Fund Revenue 4000-Taxes - Property and Other Taxes $0.00 $0.00 $0.00 $0.00 $0.00 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4500-Intergov'l - Intergovernmental Revenues $0.00 $0.00 $0.00 $0.00 $0.00 4600-Charges - Charges for Services $0.00 $0.00 $0.00 $0.00 $0.00 4800-Oth Revenu - Other Revenue $75,284.00 $75,284.00 $250,000.00 $250,000.00 $0.00 4900-Oth Source - Other Financing Sources $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $75,284.00 $75,284.00 $250,000.00 $250,000.00 $0.00 Expenditures 5100-Persn Svcs - Personnel Services $87,208.00 $87,208.00 $91,652.00 $1.00 $91,651.00 5200-Prof Svcs - Purchased Professional & Technical Services $10,000.00 $10,000.00 $40,000.00 $90,000.00 ($50,000.00) 5300-Prop Svcs - Purchased Property Services $9,700.00 $9,700.00 $9,800.00 $9,800.00 $0.00 5400-Other Svcs - Other Purchased Services $3,330.00 $3,330.00 $4,320.00 $4,320.00 $0.00 5500-Supplies - Supplies $1,300.00 $1,300.00 $1,300.00 $1,300.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, June 09, 2015 Pages 8 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed 5900-Oth Financ - Other Financing Uses $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $75,284.00 $75,284.00 $250,000.00 $250,000.00 $0.00 Expenditure Totals $111,538.00 $111,538.00 $147,072.00 $105,421.00 $41,651.00 Fund Total: City LMI Housing Fund ($36,254.00) ($36,254.00) $102,928.00 $144,579.00 ($41,651.00) Fund: 301 Capital Improvement Fund Revenue 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4500-Intergov'l - Intergovernmental Revenues $1,423,233.00 $1,423,233.00 $1,749,313.00 $1,749,313.00 $0.00 4800-Oth Revenu - Other Revenue $585,000.00 $585,000.00 $0.00 $0.00 $0.00 4900-Oth Source - Other Financing Sources $0.00 $0.00 $41,500.00 $83,000.00 ($41,500.00) Revenue Totals $2,008,233.00 $2,008,233.00 $1,790,813.00 $1,832,313.00 ($41,500.00) Expenditures 5100-Persn Svcs - Personnel Services $32,170.00 $32,170.00 $33,210.00 $31,298.00 $1,912.00 5200-Prof Svcs - Purchased Professional & Technical Services $0.00 $101,279.05 $0.00 $0.00 $0.00 5300-Prop Svcs - Purchased Property Services $2,156,431.00 $2,901,050.72 $1,797,341.00 $1,797,341.00 $0.00 5400-Other Svcs - Other Purchased Services $0.00 $0.00 $0.00 $0.00 $0.00 5500-Supplies - Supplies $0.00 $0.00 $0.00 $0.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $0.00 $0.00 $0.00 5800-Financing - Financing Costs $0.00 $0.00 $0.00 $0.00 $0.00 5900-Oth Financ - Other Financing Uses $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $2,008,233.00 $2,008,233.00 $1,790,813.00 $1,832,313.00 ($41,500.00) Expenditure Totals $2,188,601.00 $3,034,499.77 $1,830,551.00 $1,828,639.00 $1,912.00 Fund Total: Capital Improvement Fund ($180,368.00) ($1,026,266.77) ($39,738.00) $3,674.00 ($43,412.00) Fund: 501 Integrated Waste Mgmt Revenue 4400-Use of Prp - Use of Money and Property $1,000.00 $1,000.00 $1,000.00 $1,000.00 $0.00 4500-Intergov'l - Intergovernmental Revenues $16,000.00 $16,000.00 $16,000.00 $16,000.00 $0.00 4600-Charges - Charges for Services $2,145,428.00 $2,145,428.00 $2,295,626.00 $2,285,223.00 $10,403.00 4800-Oth Revenu - Other Revenue $4,300.00 $4,300.00 $4,300.00 $4,300.00 $0.00 4900-Oth Source - Other Financing Sources $0.00 $0.00 $39,000.00 $39,000.00 $0.00 Revenue Totals $2,166,728.00 $2,166,728.00 $2,355,926.00 $2,345,523.00 $10,403.00 Tuesday, June 09, 2015 Pages 9 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Expenditures 5100-Persn Svcs - Personnel Services $1,200,165.00 $1,200,165.00 $1,247,814.00 $1,237,419.67 $10,394.33 5200-Prof Svcs - Purchased Professional & Technical Services $74,000.00 $89,000.00 $74,000.00 $81,500.00 ($7,500.00) 5300-Prop Svcs - Purchased Property Services $136,058.00 $136,058.00 $136,309.00 $145,980.00 ($9,671.00) 5400-Other Svcs - Other Purchased Services $26,135.00 $26,135.00 $26,813.00 $30,250.00 ($3,437.00) 5500-Supplies - Supplies $87,750.00 $87,750.00 $90,900.00 $106,300.00 ($15,400.00) 5600-Prop & Cap - Property & Capital $1,500.00 $1,500.00 $1,500.00 $1,500.00 $0.00 5800-Financing - Financing Costs $428,007.00 $428,007.00 $427,865.00 $427,865.00 $0.00 5900-Oth Financ - Other Financing Uses $424,319.00 $424,319.00 $356,418.00 $356,418.00 $0.00 Revenue Totals: $2,166,728.00 $2,166,728.00 $2,355,926.00 $2,345,523.00 $10,403.00 Expenditure Totals $2,377,934.00 $2,392,934.00 $2,361,619.00 $2,387,232.67 ($25,613.67) Fund Total: Integrated Waste Mgmt ($211,206.00) ($226,206.00) ($5,693.00) ($41,709.67) $36,016.67 Fund: 601 Vehicle/Equip Replacement Revenue 4400-Use of Prp - Use of Money and Property $128,533.00 $128,533.00 $128,832.00 $128,532.00 $300.00 4500-Intergov'l - Intergovernmental Revenues $0.00 $0.00 $0.00 $0.00 $0.00 4800-Oth Revenu - Other Revenue $0.00 $0.00 $0.00 $0.00 $0.00 4900-Oth Source - Other Financing Sources $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $128,533.00 $128,533.00 $128,832.00 $128,532.00 $300.00 Expenditures 5200-Prof Svcs - Purchased Professional & Technical Services $0.00 $0.00 $0.00 $0.00 $0.00 5600-Prop & Cap - Property & Capital $0.00 $0.00 $40,000.00 $0.00 $40,000.00 5800-Financing - Financing Costs $128,533.00 $128,533.00 $128,532.00 $128,532.00 $0.00 5900-Oth Financ - Other Financing Uses $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $128,533.00 $128,533.00 $128,832.00 $128,532.00 $300.00 Expenditure Totals $128,533.00 $128,533.00 $168,532.00 $128,532.00 $40,000.00 Fund Total: Vehicle/Equip Replacement $0.00 $0.00 ($39,700.00) $0.00 ($39,700.00) Fund: 701 Pension Trust Sect 401-A Revenue 4400-Use of Prp - Use of Money and Property $0.00 $0.00 $0.00 $0.00 $0.00 4800-Oth Revenu - Other Revenue $0.00 $0.00 $0.00 $0.00 $0.00 4900-Oth Source - Other Financing Sources $113,976.00 $113,976.00 $113,976.00 $113,976.00 $0.00 Revenue Totals $113,976.00 $113,976.00 $113,976.00 $113,976.00 $0.00 Tuesday, June 09, 2015 Pages 10 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Expenditures 5100-Persn Svcs - Personnel Services $0.00 $0.00 $0.00 $0.00 $0.00 5200-Prof Svcs - Purchased Professional & Technical Services $1,500.00 $1,500.00 $1,500.00 $1,500.00 $0.00 5800-Financing - Financing Costs $112,476.00 $112,476.00 $112,476.00 $112,476.00 $0.00 Revenue Totals: $113,976.00 $113,976.00 $113,976.00 $113,976.00 $0.00 Expenditure Totals $113,976.00 $113,976.00 $113,976.00 $113,976.00 $0.00 Fund Total: Pension Trust Sect 401-A $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 834 Finance Authority Debt Sv Revenue 4400-Use of Prp - Use of Money and Property $50.00 $50.00 $100.00 $0.00 $100.00 4900-Oth Source - Other Financing Sources $369,524.00 $369,524.00 $368,039.00 $367,840.00 $199.00 Revenue Totals $369,574.00 $369,574.00 $368,139.00 $367,840.00 $299.00 Expenditures 5100-Persn Svcs - Personnel Services $250.00 $250.00 $250.00 $0.00 $250.00 5200-Prof Svcs - Purchased Professional & Technical Services $6,000.00 $6,000.00 $6,000.00 $6,000.00 $0.00 5800-Financing - Financing Costs $363,324.00 $363,324.00 $361,839.00 $361,840.00 ($1.00) 5900-Oth Financ - Other Financing Uses $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $369,574.00 $369,574.00 $368,139.00 $367,840.00 $299.00 Expenditure Totals $369,574.00 $369,574.00 $368,089.00 $367,840.00 $249.00 Fund Total: Finance Authority Debt Sv $0.00 $0.00 $50.00 $0.00 $50.00 Fund: 835 City Hall Bond D/S Revenue 4400-Use of Prp - Use of Money and Property $4,000.00 $4,000.00 $4,000.00 $0.00 $4,000.00 4900-Oth Source - Other Financing Sources $593,768.00 $593,768.00 $594,246.00 $598,246.00 ($4,000.00) Revenue Totals $597,768.00 $597,768.00 $598,246.00 $598,246.00 $0.00 Expenditures 5200-Prof Svcs - Purchased Professional & Technical Services $1,000.00 $1,000.00 $1,000.00 $1,000.00 $0.00 5800-Financing - Financing Costs $596,768.00 $596,768.00 $597,246.00 $597,246.00 $0.00 Tuesday, June 09, 2015 Pages 11 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed 5900-Oth Financ - Other Financing Uses $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $597,768.00 $597,768.00 $598,246.00 $598,246.00 $0.00 Expenditure Totals $597,768.00 $597,768.00 $598,246.00 $598,246.00 $0.00 Fund Total: City Hall Bond D/S $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 836 Street Imp Bond D/S Revenue 4400-Use of Prp - Use of Money and Property $4,000.00 $4,000.00 $4,000.00 $0.00 $4,000.00 4900-Oth Source - Other Financing Sources $733,408.00 $733,408.00 $734,228.00 $738,228.00 ($4,000.00) Revenue Totals $737,408.00 $737,408.00 $738,228.00 $738,228.00 $0.00 Expenditures 5200-Prof Svcs - Purchased Professional & Technical Services $1,000.00 $1,000.00 $1,000.00 $1,000.00 $0.00 5800-Financing - Financing Costs $736,408.00 $736,408.00 $737,228.00 $737,228.00 $0.00 5900-Oth Financ - Other Financing Uses $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $737,408.00 $737,408.00 $738,228.00 $738,228.00 $0.00 Expenditure Totals $737,408.00 $737,408.00 $738,228.00 $738,228.00 $0.00 Fund Total: Street Imp Bond D/S $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Grand Totals: $41,365,726.00 $41,621,256.00 $41,648,185.00 $42,832,892.00 ($1,184,707.00) Expenditure Grand Totals: $41,702,257.00 $45,129,536.77 $41,893,021.00 $42,349,630.98 ($456,609.98) Net Grand Totals: ($336,531.00) ($3,508,280.77) ($244,836.00) $483,261.02 ($728,097.02) Tuesday, June 09, 2015 Pages 12 of 12 user: Lisa Malek-Zadeh Annual Budget by Account Classification Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Fund: 101 General Fund Revenue 101-00 - General Fund,Non-Departmental Revenue $20,368,986.00 $20,374,976.00 $21,078,820.00 $22,181,250.00 ($1,102,430.00) 101-10 - General Fund,Administration $114,300.00 $114,300.00 $119,750.00 $94,750.00 $25,000.00 101-20 - General Fund,Police $965,000.00 $965,000.00 $965,000.00 $925,000.00 $40,000.00 101-25 - General Fund,Fire $2,752,644.00 $2,997,184.00 $2,766,879.00 $2,614,186.00 $152,693.00 101-30 - General Fund,Public Works $216,000.00 $216,000.00 $221,000.00 $221,000.00 $0.00 101-40 - General Fund,Community Development $1,400,050.00 $1,400,050.00 $1,488,250.00 $1,432,950.00 $55,300.00 101-50 - General Fund,Recreation $3,524,478.00 $3,524,478.00 $3,664,325.00 $3,711,010.00 ($46,685.00) 101-60 - General Fund,Economic Development $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $29,341,458.00 $29,591,988.00 $30,304,024.00 $31,180,146.00 ($876,122.00) Expenditures 101 - General Fund $0.00 $0.00 $0.00 $0.00 $0.00 101-10 - General Fund,Administration $4,228,899.00 $4,303,738.00 $4,280,158.00 $4,457,243.17 ($177,085.17) 101-20 - General Fund,Police $10,567,226.00 $10,557,226.00 $11,169,173.00 $11,113,625.23 $55,547.77 101-25 - General Fund,Fire $8,141,696.00 $8,366,005.00 $8,395,237.00 $8,061,081.00 $334,156.00 101-30 - General Fund,Public Works $645,185.00 $681,185.00 $674,066.00 $1,129,435.39 ($455,369.39) 101-40 - General Fund,Community Development $1,726,262.00 $1,726,262.00 $1,799,444.00 $1,976,963.24 ($177,519.24) 101-50 - General Fund,Recreation $3,942,797.00 $3,942,797.00 $4,078,223.00 $4,101,897.25 ($23,674.25) 101-60 - General Fund,Economic Development $0.00 $0.00 $0.00 $0.00 $0.00 101-90 - General Fund,Non-Departmental $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $29,341,458.00 $29,591,988.00 $30,304,024.00 $31,180,146.00 ($876,122.00) Expenditure Totals $29,252,065.00 $29,577,213.00 $30,396,301.00 $30,840,245.28 ($443,944.28) Fund Total: General Fund $89,393.00 $14,775.00 ($92,277.00) $339,900.72 ($432,177.72) Fund: 201 Gas Tax Fund Revenue 201-00 - Gas Tax Fund,Non-Departmental Revenue $605,712.00 $605,712.00 $617,826.00 $515,613.00 $102,213.00 Revenue Totals $605,712.00 $605,712.00 $617,826.00 $515,613.00 $102,213.00 Expenditures 201-10 - Gas Tax Fund,Administration $0.00 $0.00 $0.00 $0.00 $0.00 201-30 - Gas Tax Fund,Public Works $540,792.00 $545,907.00 $593,483.00 $603,483.88 ($10,000.88) Tuesday, June 09, 2015 Pages 1 of 10 user: Lisa Malek-Zadeh Annual Budget by Organization Report City of El Cerrito Summary Agenda Item No. 7(A) Attachment 2 ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed 201-90 - Gas Tax Fund,Non-Departmental $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $605,712.00 $605,712.00 $617,826.00 $515,613.00 $102,213.00 Expenditure Totals $540,792.00 $545,907.00 $593,483.00 $603,483.88 ($10,000.88) Fund Total: Gas Tax Fund $64,920.00 $59,805.00 $24,343.00 ($87,870.88) $112,213.88 Fund: 202 Nat'l Pollut Dis Elim Sys Revenue 202-00 - Nat'l Pollut Dis Elim Sys,Non- Departmental Revenue $372,000.00 $372,000.00 $315,000.00 $315,000.00 $0.00 202-30 - Nat'l Pollut Dis Elim Sys,Public Works $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $372,000.00 $372,000.00 $315,000.00 $315,000.00 $0.00 Expenditures 202-30 - Nat'l Pollut Dis Elim Sys,Public Works $390,934.00 $390,934.00 $424,063.00 $293,091.00 $130,972.00 202-40 - Nat'l Pollut Dis Elim Sys,Community Development $0.00 $0.00 $0.00 $0.00 $0.00 202-90 - Nat'l Pollut Dis Elim Sys,Non- Departmental $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $372,000.00 $372,000.00 $315,000.00 $315,000.00 $0.00 Expenditure Totals $390,934.00 $390,934.00 $424,063.00 $293,091.00 $130,972.00 Fund Total: Nat'l Pollut Dis Elim Sys ($18,934.00) ($18,934.00) ($109,063.00) $21,909.00 ($130,972.00) Fund: 203 Land & Light Assess Distr Revenue 203-00 - Land & Light Assess Distr,Non- Departmental Revenue $849,000.00 $849,000.00 $771,000.00 $771,000.00 $0.00 203-30 - Land & Light Assess Distr,Public Works $10,000.00 $10,000.00 $10,000.00 $10,000.00 $0.00 Revenue Totals $859,000.00 $859,000.00 $781,000.00 $781,000.00 $0.00 Expenditures 203-10 - Land & Light Assess Distr,Administration $0.00 $0.00 $0.00 $0.00 $0.00 203-30 - Land & Light Assess Distr,Public Works $794,362.00 $794,362.00 $787,261.00 $644,027.00 $143,234.00 203-50 - Land & Light Assess Distr,Recreation $107,180.00 $107,180.00 $112,349.00 $115,068.07 ($2,719.07) 203-90 - Land & Light Assess Distr,Non- Departmental $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $859,000.00 $859,000.00 $781,000.00 $781,000.00 $0.00 Expenditure Totals $901,542.00 $901,542.00 $899,610.00 $759,095.07 $140,514.93 Fund Total: Land & Light Assess Distr ($42,542.00) ($42,542.00) ($118,610.00) $21,904.93 ($140,514.93) Tuesday, June 09, 2015 Pages 2 of 10 user: Lisa Malek-Zadeh Annual Budget by Organization Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Fund: 204 Measure J-Return to Source Fund Revenue 204-00 - Measure J-Return to Source Fund,Non- Departmental Revenue $406,052.00 $411,052.00 $414,173.00 $414,173.00 $0.00 204-50 - Measure J-Return to Source Fund,Recreation $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $406,052.00 $411,052.00 $414,173.00 $414,173.00 $0.00 Expenditures 204-10 - Measure J-Return to Source Fund,Administration $0.00 $0.00 $0.00 $0.00 $0.00 204-30 - Measure J-Return to Source Fund,Public Works $337,178.00 $387,178.00 $343,637.00 $362,255.19 ($18,618.19) 204-50 - Measure J-Return to Source Fund,Recreation $0.00 $0.00 $0.00 $0.00 $0.00 204-90 - Measure J-Return to Source Fund,Non- Departmental $70,000.00 $70,000.00 $70,000.00 $70,000.00 $0.00 Revenue Totals: $406,052.00 $411,052.00 $414,173.00 $414,173.00 $0.00 Expenditure Totals $407,178.00 $457,178.00 $413,637.00 $432,255.19 ($18,618.19) Fund Total: Measure J-Return to Source Fund ($1,126.00) ($46,126.00) $536.00 ($18,082.19) $18,618.19 Fund: 205 Measure J Storm Drain Revenue 205-00 - Measure J Storm Drain,Non- Departmental Revenue $698,000.00 $698,000.00 $726,500.00 $726,500.00 $0.00 Revenue Totals $698,000.00 $698,000.00 $726,500.00 $726,500.00 $0.00 Expenditures 205-10 - Measure J Storm Drain,Administration $0.00 $0.00 $0.00 $0.00 $0.00 205-30 - Measure J Storm Drain,Public Works $456,710.00 $456,710.00 $412,369.00 $430,992.87 ($18,623.87) 205-90 - Measure J Storm Drain,Non- Departmental $100,000.00 $130,000.00 $330,000.00 $330,000.00 $0.00 Revenue Totals: $698,000.00 $698,000.00 $726,500.00 $726,500.00 $0.00 Expenditure Totals $556,710.00 $586,710.00 $742,369.00 $760,992.87 ($18,623.87) Fund Total: Measure J Storm Drain $141,290.00 $111,290.00 ($15,869.00) ($34,492.87) $18,623.87 Fund: 206 Measure A Parcel Tax Revenue 206-00 - Measure A Parcel Tax,Non-Departmental Revenue $439,400.00 $439,400.00 $439,400.00 $439,400.00 $0.00 Revenue Totals $439,400.00 $439,400.00 $439,400.00 $439,400.00 $0.00 Tuesday, June 09, 2015 Pages 3 of 10 user: Lisa Malek-Zadeh Annual Budget by Organization Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Expenditures 206-10 - Measure A Parcel Tax,Administration $435,436.00 $435,436.00 $433,951.00 $427,752.00 $6,199.00 206-30 - Measure A Parcel Tax,Public Works $0.00 $0.00 $0.00 $0.00 $0.00 206-50 - Measure A Parcel Tax,Recreation $0.00 $0.00 $0.00 $0.00 $0.00 206-90 - Measure A Parcel Tax,Non-Departmental $251,000.00 $251,000.00 $101,000.00 $101,000.00 $0.00 Revenue Totals: $439,400.00 $439,400.00 $439,400.00 $439,400.00 $0.00 Expenditure Totals $686,436.00 $686,436.00 $534,951.00 $528,752.00 $6,199.00 Fund Total: Measure A Parcel Tax ($247,036.00) ($247,036.00) ($95,551.00) ($89,352.00) ($6,199.00) Fund: 208 Asset Seizure Fund Revenue 208-20 - Asset Seizure Fund,Police $2,000.00 $2,000.00 $2,000.00 $2,000.00 $0.00 Revenue Totals $2,000.00 $2,000.00 $2,000.00 $2,000.00 $0.00 Expenditures 208-20 - Asset Seizure Fund,Police $0.00 $0.00 $0.00 $25,000.00 ($25,000.00) Revenue Totals: $2,000.00 $2,000.00 $2,000.00 $2,000.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $25,000.00 ($25,000.00) Fund Total: Asset Seizure Fund $2,000.00 $2,000.00 $2,000.00 ($23,000.00) $25,000.00 Fund: 209 Vehicle Abatement Fund Revenue 209-20 - Vehicle Abatement Fund,Police $21,000.00 $21,000.00 $21,000.00 $21,000.00 $0.00 Revenue Totals $21,000.00 $21,000.00 $21,000.00 $21,000.00 $0.00 Expenditures 209-20 - Vehicle Abatement Fund,Police $11,000.00 $38,000.00 $11,000.00 $36,000.00 ($25,000.00) Revenue Totals: $21,000.00 $21,000.00 $21,000.00 $21,000.00 $0.00 Expenditure Totals $11,000.00 $38,000.00 $11,000.00 $36,000.00 ($25,000.00) Fund Total: Vehicle Abatement Fund $10,000.00 ($17,000.00) $10,000.00 ($15,000.00) $25,000.00 Fund: 211 Street Improvemt & Maint Revenue 211-00 - Street Improvemt & Maint,Non- Departmental Revenue $2,033,000.00 $2,033,000.00 $1,431,000.00 $1,503,800.00 ($72,800.00) Revenue Totals $2,033,000.00 $2,033,000.00 $1,431,000.00 $1,503,800.00 ($72,800.00) Expenditures 211-10 - Street Improvemt & Maint,Administration $736,408.00 $736,408.00 $737,228.00 $740,228.00 ($3,000.00) Tuesday, June 09, 2015 Pages 4 of 10 user: Lisa Malek-Zadeh Annual Budget by Organization Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed 211-30 - Street Improvemt & Maint,Public Works $51,215.00 $51,215.00 $53,253.00 $70,457.03 ($17,204.03) 211-90 - Street Improvemt & Maint,Non- Departmental $1,141,831.00 $1,285,340.66 $519,738.00 $519,738.00 $0.00 Revenue Totals: $2,033,000.00 $2,033,000.00 $1,431,000.00 $1,503,800.00 ($72,800.00) Expenditure Totals $1,929,454.00 $2,072,963.66 $1,310,219.00 $1,330,423.03 ($20,204.03) Fund Total: Street Improvemt & Maint $103,546.00 ($39,963.66) $120,781.00 $173,376.97 ($52,595.97) Fund: 213 Public Art Fund Revenue 213-00 - Public Art Fund,Non-Departmental Revenue $6,050.00 $6,050.00 $6,050.00 $6,050.00 $0.00 Revenue Totals $6,050.00 $6,050.00 $6,050.00 $6,050.00 $0.00 Expenditures 213-10 - Public Art Fund,Administration $0.00 $5,000.00 $0.00 $15,000.00 ($15,000.00) Revenue Totals: $6,050.00 $6,050.00 $6,050.00 $6,050.00 $0.00 Expenditure Totals $0.00 $5,000.00 $0.00 $15,000.00 ($15,000.00) Fund Total: Public Art Fund $6,050.00 $1,050.00 $6,050.00 ($8,950.00) $15,000.00 Fund: 214 Measure J-Paratransit Fund Revenue 214-50 - Measure J-Paratransit Fund,Recreation $146,052.00 $146,052.00 $146,052.00 $146,052.00 $0.00 Revenue Totals $146,052.00 $146,052.00 $146,052.00 $146,052.00 $0.00 Expenditures 214-50 - Measure J-Paratransit Fund,Recreation $127,316.00 $127,316.00 $129,075.00 $112,678.00 $16,397.00 Revenue Totals: $146,052.00 $146,052.00 $146,052.00 $146,052.00 $0.00 Expenditure Totals $127,316.00 $127,316.00 $129,075.00 $112,678.00 $16,397.00 Fund Total: Measure J-Paratransit Fund $18,736.00 $18,736.00 $16,977.00 $33,374.00 ($16,397.00) Fund: 221 Grants Revenue 221-00 - Grants,Non-Departmental Revenue $0.00 $0.00 $0.00 $0.00 $0.00 221-10 - Grants,Administration $0.00 $0.00 $0.00 $0.00 $0.00 221-20 - Grants,Police $12,000.00 $12,000.00 $0.00 $0.00 $0.00 221-25 - Grants,Fire $0.00 $0.00 $0.00 $0.00 $0.00 221-30 - Grants,Public Works $0.00 $0.00 $0.00 $0.00 $0.00 221-40 - Grants,Community Development $126,498.00 $126,498.00 $0.00 $307,500.00 ($307,500.00) Tuesday, June 09, 2015 Pages 5 of 10 user: Lisa Malek-Zadeh Annual Budget by Organization Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed 221-50 - Grants,Recreation $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $138,498.00 $138,498.00 $0.00 $307,500.00 ($307,500.00) Expenditures 221 - Grants $0.00 $0.00 $0.00 $0.00 $0.00 221-10 - Grants,Administration $0.00 $0.00 $0.00 $0.00 $0.00 221-20 - Grants,Police $12,000.00 $12,000.00 $12,000.00 $12,000.00 $0.00 221-25 - Grants,Fire $0.00 $1,902,623.57 $0.00 $0.00 $0.00 221-30 - Grants,Public Works $0.00 $13,621.87 $0.00 $0.00 $0.00 221-40 - Grants,Community Development $161,498.00 $225,860.90 $0.00 $302,500.00 ($302,500.00) 221-50 - Grants,Recreation $0.00 $0.00 $0.00 $0.00 $0.00 221-90 - Grants,Non-Departmental $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $138,498.00 $138,498.00 $0.00 $307,500.00 ($307,500.00) Expenditure Totals $173,498.00 $2,154,106.34 $12,000.00 $314,500.00 ($302,500.00) Fund Total: Grants ($35,000.00) ($2,015,608.34) ($12,000.00) ($7,000.00) ($5,000.00) Fund: 222 C.O.P.S. Grant Fund Revenue 222-20 - C.O.P.S. Grant Fund,Police $100,000.00 $100,000.00 $100,000.00 $100,000.00 $0.00 Revenue Totals $100,000.00 $100,000.00 $100,000.00 $100,000.00 $0.00 Expenditures 222-20 - C.O.P.S. Grant Fund,Police $100,000.00 $100,000.00 $100,000.00 $30,000.00 $70,000.00 Revenue Totals: $100,000.00 $100,000.00 $100,000.00 $100,000.00 $0.00 Expenditure Totals $100,000.00 $100,000.00 $100,000.00 $30,000.00 $70,000.00 Fund Total: C.O.P.S. Grant Fund $0.00 $0.00 $0.00 $70,000.00 ($70,000.00) Fund: 231 City Housing Trust Fund Revenue 231-40 - City Housing Trust Fund,Community Development $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 231-40 - City Housing Trust Fund,Community Development $0.00 $2,860,000.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $2,860,000.00 $0.00 $0.00 $0.00 Fund Total: City Housing Trust Fund $0.00 ($2,860,000.00) $0.00 $0.00 $0.00 Tuesday, June 09, 2015 Pages 6 of 10 user: Lisa Malek-Zadeh Annual Budget by Organization Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Fund: 232 City LMI Housing Fund Revenue 232-40 - City LMI Housing Fund,Community Development $75,284.00 $75,284.00 $250,000.00 $250,000.00 $0.00 232-60 - City LMI Housing Fund,Economic Development $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $75,284.00 $75,284.00 $250,000.00 $250,000.00 $0.00 Expenditures 232-40 - City LMI Housing Fund,Community Development $111,538.00 $111,538.00 $147,072.00 $105,421.00 $41,651.00 232-60 - City LMI Housing Fund,Economic Development $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $75,284.00 $75,284.00 $250,000.00 $250,000.00 $0.00 Expenditure Totals $111,538.00 $111,538.00 $147,072.00 $105,421.00 $41,651.00 Fund Total: City LMI Housing Fund ($36,254.00) ($36,254.00) $102,928.00 $144,579.00 ($41,651.00) Fund: 301 Capital Improvement Fund Revenue 301-00 - Capital Improvement Fund,Non- Departmental Revenue $2,008,233.00 $2,008,233.00 $1,790,813.00 $1,832,313.00 ($41,500.00) Revenue Totals $2,008,233.00 $2,008,233.00 $1,790,813.00 $1,832,313.00 ($41,500.00) Expenditures 301-00 - Capital Improvement Fund,Non- Departmental Revenue $0.00 $0.00 $0.00 $0.00 $0.00 301-30 - Capital Improvement Fund,Public Works $32,170.00 $32,170.00 $33,210.00 $31,298.00 $1,912.00 301-40 - Capital Improvement Fund,Community Development $0.00 $66,524.30 $0.00 $0.00 $0.00 301-90 - Capital Improvement Fund,Non- Departmental $2,156,431.00 $2,935,805.47 $1,797,341.00 $1,797,341.00 $0.00 Revenue Totals: $2,008,233.00 $2,008,233.00 $1,790,813.00 $1,832,313.00 ($41,500.00) Expenditure Totals $2,188,601.00 $3,034,499.77 $1,830,551.00 $1,828,639.00 $1,912.00 Fund Total: Capital Improvement Fund ($180,368.00) ($1,026,266.77) ($39,738.00) $3,674.00 ($43,412.00) Fund: 501 Integrated Waste Mgmt Revenue 501-10 - Integrated Waste Mgmt,Administration $2,166,728.00 $2,166,728.00 $2,355,926.00 $2,345,523.00 $10,403.00 Revenue Totals $2,166,728.00 $2,166,728.00 $2,355,926.00 $2,345,523.00 $10,403.00 Expenditures 501-10 - Integrated Waste Mgmt,Administration $2,200,106.00 $2,215,106.00 $2,176,061.00 $2,100,059.93 $76,001.07 501-30 - Integrated Waste Mgmt,Public Works $138,043.00 $138,043.00 $143,929.00 $242,288.27 ($98,359.27) Tuesday, June 09, 2015 Pages 7 of 10 user: Lisa Malek-Zadeh Annual Budget by Organization Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed 501-40 - Integrated Waste Mgmt,Community Development $0.00 $0.00 $0.00 $0.00 $0.00 501-50 - Integrated Waste Mgmt,Recreation $39,785.00 $39,785.00 $41,629.00 $44,884.47 ($3,255.47) 501-90 - Integrated Waste Mgmt,Non- Departmental $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $2,166,728.00 $2,166,728.00 $2,355,926.00 $2,345,523.00 $10,403.00 Expenditure Totals $2,377,934.00 $2,392,934.00 $2,361,619.00 $2,387,232.67 ($25,613.67) Fund Total: Integrated Waste Mgmt ($211,206.00) ($226,206.00) ($5,693.00) ($41,709.67) $36,016.67 Fund: 601 Vehicle/Equip Replacement Revenue 601-00 - Vehicle/Equip Replacement,Non- Departmental Revenue $128,533.00 $128,533.00 $128,832.00 $128,532.00 $300.00 601-10 - Vehicle/Equip Replacement,Administration $0.00 $0.00 $0.00 $0.00 $0.00 601-25 - Vehicle/Equip Replacement,Fire $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $128,533.00 $128,533.00 $128,832.00 $128,532.00 $300.00 Expenditures 601-10 - Vehicle/Equip Replacement,Administration $0.00 $0.00 $0.00 $0.00 $0.00 601-20 - Vehicle/Equip Replacement,Police $0.00 $0.00 $0.00 $0.00 $0.00 601-25 - Vehicle/Equip Replacement,Fire $128,533.00 $128,533.00 $168,532.00 $128,532.00 $40,000.00 601-30 - Vehicle/Equip Replacement,Public Works $0.00 $0.00 $0.00 $0.00 $0.00 601-40 - Vehicle/Equip Replacement,Community Development $0.00 $0.00 $0.00 $0.00 $0.00 601-50 - Vehicle/Equip Replacement,Recreation $0.00 $0.00 $0.00 $0.00 $0.00 601-90 - Vehicle/Equip Replacement,Non- Departmental $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $128,533.00 $128,533.00 $128,832.00 $128,532.00 $300.00 Expenditure Totals $128,533.00 $128,533.00 $168,532.00 $128,532.00 $40,000.00 Fund Total: Vehicle/Equip Replacement $0.00 $0.00 ($39,700.00) $0.00 ($39,700.00) Fund: 701 Pension Trust Sect 401-A Revenue 701-00 - Pension Trust Sect 401-A,Non- Departmental Revenue $113,976.00 $113,976.00 $113,976.00 $113,976.00 $0.00 Revenue Totals $113,976.00 $113,976.00 $113,976.00 $113,976.00 $0.00 Tuesday, June 09, 2015 Pages 8 of 10 user: Lisa Malek-Zadeh Annual Budget by Organization Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Expenditures 701-10 - Pension Trust Sect 401-A,Administration $113,976.00 $113,976.00 $113,976.00 $113,976.00 $0.00 Revenue Totals: $113,976.00 $113,976.00 $113,976.00 $113,976.00 $0.00 Expenditure Totals $113,976.00 $113,976.00 $113,976.00 $113,976.00 $0.00 Fund Total: Pension Trust Sect 401-A $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 834 Finance Authority Debt Sv Revenue 834-00 - Finance Authority Debt Sv,Non- Departmental Revenue $369,574.00 $369,574.00 $368,139.00 $367,840.00 $299.00 834-90 - Finance Authority Debt Sv,Non- Departmental $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $369,574.00 $369,574.00 $368,139.00 $367,840.00 $299.00 Expenditures 834-10 - Finance Authority Debt Sv,Administration $369,574.00 $369,574.00 $368,089.00 $367,840.00 $249.00 834-90 - Finance Authority Debt Sv,Non- Departmental $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $369,574.00 $369,574.00 $368,139.00 $367,840.00 $299.00 Expenditure Totals $369,574.00 $369,574.00 $368,089.00 $367,840.00 $249.00 Fund Total: Finance Authority Debt Sv $0.00 $0.00 $50.00 $0.00 $50.00 Fund: 835 City Hall Bond D/S Revenue 835-00 - City Hall Bond D/S,Non-Departmental Revenue $597,768.00 $597,768.00 $598,246.00 $598,246.00 $0.00 Revenue Totals $597,768.00 $597,768.00 $598,246.00 $598,246.00 $0.00 Expenditures 835-10 - City Hall Bond D/S,Administration $597,768.00 $597,768.00 $598,246.00 $598,246.00 $0.00 Revenue Totals: $597,768.00 $597,768.00 $598,246.00 $598,246.00 $0.00 Expenditure Totals $597,768.00 $597,768.00 $598,246.00 $598,246.00 $0.00 Fund Total: City Hall Bond D/S $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 836 Street Imp Bond D/S Revenue 836-00 - Street Imp Bond D/S,Non-Departmental Revenue $737,408.00 $737,408.00 $738,228.00 $738,228.00 $0.00 Revenue Totals $737,408.00 $737,408.00 $738,228.00 $738,228.00 $0.00 Tuesday, June 09, 2015 Pages 9 of 10 user: Lisa Malek-Zadeh Annual Budget by Organization Report City of El Cerrito Summary ---PAGE BREAK--- 2015 Adopted Budget 2015 Amended Budget 2016 Adopted (June 2014) 2016 CM Proposed Update Variance Adopted Vs CM Proposed Expenditures 836-10 - Street Imp Bond D/S,Administration $737,408.00 $737,408.00 $738,228.00 $738,228.00 $0.00 Revenue Totals: $737,408.00 $737,408.00 $738,228.00 $738,228.00 $0.00 Expenditure Totals $737,408.00 $737,408.00 $738,228.00 $738,228.00 $0.00 Fund Total: Street Imp Bond D/S $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Grand Totals: $41,365,726.00 $41,621,256.00 $41,648,185.00 $42,832,892.00 ($1,184,707.00) Expenditure Grand Totals: $41,702,257.00 $47,989,536.77 $41,893,021.00 $42,349,630.99 ($456,609.99) Net Grand Totals: ($336,531.00) ($6,368,280.77) ($244,836.00) $483,261.01 ($728,097.01) Tuesday, June 09, 2015 Pages 10 of 10 user: Lisa Malek-Zadeh Annual Budget by Organization Report City of El Cerrito Summary ---PAGE BREAK--- ---PAGE BREAK--- Agenda Item No. 7(A) Attachment 4 Page 1 of 3 RESOLUTION 2015–XX RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CERRITO ADOPTING THE UPDATE TO THE SECOND YEAR OF THE BIENNIAL BUDGET AND SPENDING AUTHORITY FROM ALL FUNDS OF THE CITY OF EL CERRITO FOR FISCAL YEAR 2015-16 WHEREAS, City Council adopted the Biennial Budget for Fiscal Years 2014-15 and FY 2015-16 on June 17, 2014; and WHEREAS, staff have updated the second year of the biennial budget FY 2015-16 to reflect changes that have occurred since June 17, 2014; and WHERAS, the City prepares and adopts a budget with the intent of providing a planned program for City services and a financial system to carry out the program of services; and WHEREAS, the proposed update represents anticipated revenues and proposed expenditures, including interfund transfers, from all funds of the City of El Cerrito; and WHEREAS, staff presented this update to the City Council of the City of El Cerrito for its consideration, and it has been reviewed and analyzed in a public review session; and WHEREAS, proposed spending authority from tax proceeds are within the City’s Fiscal Year 2015-16 Gann Appropriations Limit, as defined the California State Constitution Article XIIIB. NOW THEREFORE, BE IT RESOLVED that the City Council of the City of El Cerrito hereby adopts the update to the second year of the biennial budget and spending limits across funds for Fiscal Year 2015-16 as follows: ---PAGE BREAK--- Agenda Item No. 7(A) Attachment 4 Page 2 of 3 BE IT FURTHER RESOLVED that the City Council of the City of El Cerrito hereby authorizes the City Manager or his designee to: 1. Create such appropriations into such new accounts as may be appropriate for proper accounting in the City’s financial system and to make any necessary non-material changes to finalize the budget document. 2. Apply correct accounting rules for the proper classification of interfund transactions, including transfers between funds, or other financial transactions, as may be necessary to address bond or loan covenants, or any other requirements imposed by formal, legal agreements between the City any other parties, as previously entered into by the City. 3. Approve payment of goods and services received by the City in accordance with the City’s approved budgets, programs, and policies, subject to a limitation of $25,000 for any single vendor in any one fiscal year, beyond which amount the City Council retains authority to approve payment with the exception of those items falling under other statutory authority public works, State purchasing). 4. Shift expenditure authority within funds among departments, as may be necessary to meet the City’s operational needs. General Fund Balance $30,840,245 Gas Tax Fund $603,484 NPDES $293,091 Landscape and Lighting $759,095 Measure J Return to Source $432,255 Measure J Storm Drain $760,993 Measure A Parcel Tax $528,752 Asset Seizure $25,000 Vehicle Abatement $36,000 Street Improvement Fund $1,330,423 Art in Public Places $15,000 Paratransit $112,678 Federal, State and Local Grants $314,500 C.O.P.S. Grant $30,000 City Housing Trust City LMI Housing $105,421 Capital Improvements $1,828,639 Integrated Waste Management $2,387,233 Vehicle/Equipment Replacement $128,532 Employees' Pension Trust Fund $113,976 Finance Authority- Measure A $367,840 Financing Authority-City Hall $598,246 Financing Authority-Street Imp $738,228 Total $42,349,631 ---PAGE BREAK--- Agenda Item No. 7(A) Attachment 4 Page 3 of 3 5. Provide a three percent cost of living adjustment to those employees covered under the Management and Confidential Employees Resolution (2014-22). 6. Add a management assistant position within the Community Development Department, a half time account clerk/clerk specialist in the City Manager’s Office and an additional forklift driver in the Integrated Waste Management Fund. 7. Approve the Measure A- Street Improvement project list for Fiscal year 2015-16 (Attachment I CERTIFY that at the regular meeting on June 16, 2015, the El Cerrito City Council passed this resolution by the following vote: AYES: NOES: ABSENT: IN WITNESS of this action, I sign this document and affix the corporate seal of the City of El Cerrito on June XX, 2015. Cheryl Morse, City Clerk APPROVED Mark Friedman Mayor ---PAGE BREAK--- Agenda Item No. 7(A) Attachment 5 RESOLUTION 2015–XX RESOLUTION OF THE CITY OF EL CERRITO PUBLIC FINANCING AUTHORITY ADOPTING SPENDING LIMITS FOR FISCAL YEAR 2015-16 WHEREAS, the El Cerrito Public Financing Authority (Authority) provides for payment of long-term debt obligations; and WHEREAS, the Authority Board wishes to maintain funding levels to support payments of principle and interest on those long-term obligations; and WHEREAS, the Board adopted the Authority’s budget for Fiscal Years 2014-15 and 2015-16 on June 17, 2014. NOW THEREFORE, BE IT RESOLVED that the El Cerrito Public Financing Authority adopts the Fiscal Year 2015-16 spending limits across funds as follows: Finance Authority- Measure A $367,840 Financing Authority-Civic Center $598,246 Financing Authority-Street Improvement $738,228 $1,704,314 BE IT FURTHER RESOLVED that this Resolution shall become effective immediately upon its passage and adoption. I CERTIFY that at the regular meeting on June 16, 2015, the El Cerrito Public Financing Authority passed this resolution by the following vote: AYES: NOES: ABSENT: IN WITNESS of this action, I sign this document and affix the corporate seal of the El Cerrito Public Financing Authority on June 2015. Cheryl Morse, Authority Clerk APPROVED: Mark Friedman, Chair ---PAGE BREAK--- Agenda Item No. 7(A) Attachment 6 RESOLUTION 2015–XX RESOLUTION OF THE CITY OF EL CERRITO EMPLOYEES’ PENSION BOARD ADOPTING SPENDING LIMITS FOR FISCAL YEAR 2015-16 WHEREAS, the El Cerrito Employees’ Pension Board (Board) provides for retirement benefits for certain former City of El Cerrito employees and/or their beneficiaries; and WHEREAS, the Board wishes to maintain funding levels to support pension payments to plan members; and WHEREAS, the Board adopted the Authority’s budget for Fiscal Years 2014-15 and 2015-16 on June 17, 2014. NOW THEREFORE, BE IT RESOLVED that the El Cerrito Employees’ Pension Board hereby adopts the Fiscal Year 2015-16 spending limits of $113,976. BE IT FURTHER RESOLVED that this Resolution shall become effective immediately upon its passage and adoption. I CERTIFY that at the regular meeting on June 16, 2015, the El Cerrito Employees’ Pension Board passed this resolution by the following vote: AYES: NOES: ABSENT: IN WITNESS of this action, I sign this document and affix the corporate seal of the El Cerrito Employees’ Pension Board on June 2015. Cheryl Morse, Secretary to the Board APPROVED: Mark Friedman, Chair ---PAGE BREAK--- Agenda Item No. 7(A) Attachment 7 Page 1 of 2 RESOLUTION 2015–XX RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CERRITO SELECTING THE COST OF LIVING AND POPULATION FACTORS TO BE USED IN CALCULATION OF THE CITY’S APPROPRIATIONS LIMIT FOR FISCAL YEAR 2015-16 AND SETTING THE APPROPRIATIONS LIMIT AT $117,423,242 WHEREAS, Article XIIIB of the California Constitution establishes a limitation on spending by cities of funds from proceeds of taxes; and WHEREAS, in accordance with Government Code Section 7910, annually the City Council must establish an annual appropriations limit, and select factors for changes in both cost of living and population to be used in calculating the appropriations limit; and WHEREAS, the appropriations limit has been calculated in accordance with applicable law as follows; and City of El Cerrito Gann Limit Calculation FY 2014-15 Appropriations Limit: $112,294,200 Cost of Living Change Ratio: 1.0382 CA Per-Capita Personal Income Population Change Ratio: 1.0072 Contra Costa County Population Calculation Factor: 1.04567504 FY 2015-16 Appropriations Limit: $117,423,242 WHEREAS, in accordance with Government Code Section 7910, the information on the calculation of the appropriations limit has been made available to the public at least 15 days prior to the date of adoption of this Resolution, and continues to be available for public inspection. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CERRITO DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS: 1. In accordance with Article XIIIB of the Constitution and Government Code Section 7900 et seq., the adjustment factors to be applied to the appropriations limit for Fiscal Year 2015-16 shall be the California Statewide change in Per Capita Personal Income and the Contra Costa County change in population. 2. In accordance with Article XIIIB of the Constitution and Government Code Section 7902, the appropriations limit for the Fiscal Year 2015-16 shall be $117,423,242 which exceeds the City’s projected applicable appropriation amount by $97,311,345. ---PAGE BREAK--- Agenda Item No. 7(A) Attachment 7 Page 2 of 2 3. The City Council reserves the right to change or revise any adjustment factors associated with the calculation of the appropriations limit if such changes or revisions would result in a more advantageous appropriations limit in the present or future. I CERTIFY that at the regular meeting on June 16, 2015 the El Cerrito City Council passed this resolution by the following vote: AYES: COUNCILMEMBERS: NOES: COUNCILMEMBERS: ABSENT: COUNCILMEMBERS: ABSTAIN: COUNCILMEMBERS: IN WITNESS of this action, I sign this document and affix the corporate seal of the City of El Cerrito on June 2015. Cheryl Morse, City Clerk APPROVED: Mark Friedman, Mayor ---PAGE BREAK--- Adopted Biennial Budget Budget Update Fiscal Year 2015-16 City Council Meeting – June 23, 2015 CITY OF EL CERRITO Agenda Item 7A 1 ---PAGE BREAK--- FY 2015-16 Budget Update & Proposed Changes Overview of City Finances Recommendations for City Council consideration/action Comments/questions 2 AGENDA ---PAGE BREAK--- Adopted Biennial Budget for Fiscal Years FY 2014-15 and FY 2015-16 on June 17, 2014 Deficits in the General Fund, NPDES and LLAD funds General Fund Reserves less than 5% Staff vacancies very high Additional service or staffing reductions would have been necessary to brings funds into balance FY 2015-16 ADOPTED BUDGET JUNE 2014 3 ---PAGE BREAK--- Eliminates deficits in the General Fund, NPDES and LLAD funds in FY 2015-16 and forward Increases reserves from 4.9% to 6.1% Reduces vacancies to just 9 positions Citywide Increases and/or restores funding for: Technology improvements Economic Development Public Works maintenance activities FY 2015-16 PROPOSED BUDGET JUNE 2015 4 ---PAGE BREAK--- Enhanced technological services: Online permits, mobile inspections and reporting Automate applicant and employee HR processes Improvements to City website and increased internet security Balances special revenue funds & increased maintenance activities in Public Works Department Re-focus on Economic Development priorities Fund cost of living adjustment to Management and Unrepresented employees Increase General Fund reserves by $404,000 FY 2015-16 PROPOSED CHANGES 5 ---PAGE BREAK--- 6 FY 2015-16 PROPOSED STAFFING CHANGES In fiscal year 2009, the Council authorized just over 178 positions FY 2014-15 FY 2015-16 Approved Proposed Actual Vacant City Council 5 5 5 0 City Management 9 10.5 10.5 0 Finance Department 6 6 6 0 Community Development 13.5 13.5 12.5 1 Fire 37 37 33 4 Police 56.4 56.4 55.4 1 Public Works 23.8 24.8 22.8 2 Recreation 23 23 22 1 Total 173.7 176.2 167.2 9 ---PAGE BREAK--- Public Works Department IWM - Add an additional Forklift Operator position to better manage demand Hire one of two vacant Maintenance Worker positions Public Safety Authorize Police Officers to go to full staffing (salary savings budgeted) Fire Department maintains necessary staffing levels Increase/refill City Hall Staffing Increased administrative support for Passport services and to assist customers Reclass Human Resources Manager to Human Resources Analyst Bring Finance back to full strength Community Development Add Management Assistant to allow technical staff to focus more on programs, policies, and services Hire third Building Inspector to focus on code enforcement FY 2015-16 PROPOSED STAFFING CHANGES 7 ---PAGE BREAK--- • Citywide Budget • General Fund • Special Funds 8 CITY FINANCES ---PAGE BREAK--- FY 2015-16 PROPOSED BUDGET SUMMARY OF REVENUE CHANGES 9 *All Funds Citywide Revenues 2015-16 Adopted July 2014 2015-16 Proposed July 2015 Changes Property and Other Taxes $21,665,822 $22,811,052 $1,145,230 Property Tax 7,915,620 8,147,142 231,522 Sales Tax 6,319,960 7,650,500 1,330,540 Utility Users Tax 3,750,642 3,308,000 (442,642) Franchise Fees 1,434,970 1,434,970 0 Other Taxes/Special Assesments 2,244,630 2,270,440 25,810 Licenses & Permits $593,000 $623,000 $30,000 Fines & Forfeitures $341,500 $301,500 ($40,000) Use of Money and Property $495,222 $522,822 $27,600 Intergovernmental Revenues $8,094,330 $8,176,924 $82,594 Other Revenue $479,567 $438,567 ($41,000) Charges for Services $7,163,061 $7,094,043 ($69,018) Other Financing Sources $2,815,683 $2,864,984 $49,301 Total Revenues $41,648,185 $42,832,892 $1,184,707 ---PAGE BREAK--- FY 2015-16 PROPOSED BUDGET SUMMARY OF EXPENDITURE CHANGES 10 Citywide Personnel 2015-16 Adopted July 2014 2015-16 Proposed July 2015 Changes Regular Salaries & Wages $14,839,758 $15,644,346 $804,588 Part-Time Salaries & Wage $1,337,535 $1,267,827 ($69,708) All Overtime $1,198,550 $1,263,822 $65,272 Fire OES Response $50,000 $50,000 $0 Special Pay $179,982 $228,943 $48,961 PERS/PARS Contributions $5,666,661 $4,515,934 ($1,150,727) FICA/Medicare $630,940 $629,661 ($1,279) Medical & Dental Benefits $3,548,499 $2,994,866 ($553,633) Life/LTD Insurance, Allowances $342,395 $602,365 $259,970 Workers Compensation $453,649 $485,454 $31,805 Salary Savings ($1,923,524) ($1,390,314) $533,210 Total Personnel $26,324,445 $26,292,904 ($31,541) Citywide Non-Personnel Purchased Professional & Technical Service $2,719,300 $3,046,800 $327,500 Purchased Property Services $4,749,523 $4,942,498 $192,975 Other Purchased Services $1,465,498 $1,408,935 ($56,563) Supplies $871,050 $880,450 $9,400 Property & Capital $342,800 $368,800 $26,000 Financing Costs $2,604,722 $2,593,760 ($10,962) Other Financing Uses $2,815,683 $2,815,484 ($199) Total Non-Personnel $15,568,576 $16,056,727 $488,151 Total Expenditures $41,893,021 $42,349,631 $456,610 *All funds ---PAGE BREAK--- FY 2015-16 PROPOSED BUDGET SUMMARY OF FUND BALANCE CHANGES 11 Fund Name FY 2015-16 Adopted Ending Balance July 2014 FY 2015-16 Proposed Ending Balance July 2015 Variance General Fund Balance $1,476,546 $1,881,007 $404,461 Gas Tax Fund $31,163 $32,814 $1,651 NPDES ($108,788) $31,576 $140,364 Landscape and Lighting ($118,465) $24,248 $142,713 Measure J Return to Source $69,971 $76,539 $6,568 Measure J Storm Drain $34,123 $38,849 $4,726 Measure A Parcel Tax $113,667 $49,563 ($64,104) Asset Seizure $158,747 $105,942 ($52,805) Vehicle Abatement $204,537 $166,419 ($38,118) Park In Lieu Fund $20 $20 Street Improvement Fund $290,303 $260,546 ($29,757) Art in Public Places $60,229 $39,744 ($20,485) Paratransit $55,083 $69,482 $14,399 Federal, State and Local Grants ($11,620) $94,089 $105,709 C.O.P.S. Grant $149,369 $140,000 ($9,369) City Housing Trust $0 $0 City LMI Housing $1,361,080 $1,361,080 $0 Capital Improvements ($836,806) ($592,303) $244,503 Integrated Waste Management $112,132 $109,671 ($2,461) Vehicle/Equipment Replacement ($2,840) ($26,862) ($24,022) Employees' Pension Trust Fund $0 $0 $0 Finance Authority- Measure A $209,436 $209,436 $0 Financing Authority-City Hall $598,054 $598,054 $0 Financing Authority-Street Imp $740,112 $740,112 $0 Total $4,586,033 $5,410,025 $823,992 ---PAGE BREAK--- 12 FY 2015-16 PROPOSED BUDGET SUMMARY GENERAL FUND CHANGES General Fund Summary 2013-14 Actual 2014-15 Amended 2014-15 Projected Year End 2015-16 Adopted July 2014 2015-16 Proposed July 2015 Changes Beginning Restricted Fund Balance $1,059,976 Beginning Unassigned Fund Balance $1,281,566 $1,270,466 $1,270,466 $1,568,773 $1,541,108 ($27,665) Total Revenues $28,799,596 $29,231,365 $29,786,488 $30,304,024 $31,180,146 $876,122 Total Expenses $28,875,081 $29,252,065 $29,441,009 $30,396,251 $30,840,246 $443,995 Personnel $22,256,364 $22,619,142 $22,402,195 $23,552,663 $23,833,943 $281,280 Non-Personnel $6,618,717 $6,632,923 $7,038,813 $6,843,588 $7,006,303 $162,715 Annual Balance/Shortfall ($75,484) ($20,700) $345,480 ($92,227) $339,900 $432,127 Transfer Out Grant $669,599 $0 $0 $0 $0 Transfer Out - Solar CIP $344,428 $74,838 $74,838 $0 $0 Total Transfer out of Restricted Funds $1,014,027 $74,838 $74,838 $0 $0 Ending Fund Balance/Deficit $1,252,030 $1,174,928 $1,541,108 $1,476,546 $1,881,008 $404,462 Unassigned Ending Fund Balance/Deficit $1,252,030 $1,174,928 $1,541,108 $ 1,476,546 $1,881,008 $404,462 Ending Unassigned Reserve Percent 4.3% 4.0% 5.2% 4.9% 6.1% 1.2% ---PAGE BREAK--- FY 2015-16 PROPOSED BUDGET CAPITAL IMPROVEMENT PROGRAM 13 ---PAGE BREAK--- Total expenditure appropriation of ~$5.5 million Major projects started in FY2014-15, continuing into FY 2015-16 Ohlone BART Station Area ASP Improvements Huber Park Improvements Arlington Curve at Brewster Drive Safety Improvements Major projects starting in FY 2015-16 Slurry Sealing on streets Canyon Trail Clubhouse Improvements Ohlone Greenway Wayfinding Signage Storm Drain Master Plan & Major Repairs FY 2015-16 PROPOSED BUDGET CAPITAL IMPROVEMENT PROGRAM 14 ---PAGE BREAK--- Updated Cost Allocation Model/Fee Study Historic Resources Survey Funding to address repair & replacement of aging facilities Full time Economic Development or Housing staff Additional funding for playfields, open space, older facilities and playgrounds Additional funds toward reserves Other? ITEMS REQUESTED/CONSIDERED NOT INCLUDED IN PROPOSED CHANGES 15 ---PAGE BREAK---  Adopt City Manager’s proposed changes to FY 2015-16 Budget  Authorize spending limits by fund for FY 2015-16 for the City of El Cerrito, the Public Financing Authority and the Pension Board  Approve the calculation and establishing the FY 2015-16 annual Gann Appropriation Limit 16 RECOMMENDED CITY COUNCIL ACTIONS ---PAGE BREAK--- Questions, comments or clarifications? 17