Draft Operating Budget 41911

8/6/2019 Draft Operating Budget 41911

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Fiscal Years 2011-12 & 2012-13Operating Budget

DRAFT DOCUMENTApril 27, 2011

Moonlight Beach Overlook

City of EncinitasSan Dieguito Water District

Encinitas, California


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Fiscal Years 2011-12 and 2012-13

Operating Budgets and New Programs

MAYORJAMES BOND

DEPUTY MAYORJEROME STOCKS

COUNCIL MEMBERSTERESA BARTH

MAGGIE HOULIHANKRISTIN GASPAR

CITY MANAGERPHIL COTTON

Note: Elections are held in November of even-numbered years. Council membersare elected at large, and serve four-year terms. The Mayor and Deputy Mayor areappointed from among the Council members in December of each year.

Prepared by the Finance Divisionwith

Contributions from All Departments


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Executive Summary

April 27, 2011

Fiscal Years 2011-12 and 2012-13 Budget Transmittal

To the Honorable City Council and Citizens of the City of Encinitas:

I am pleased to present the biennial Operating Budget for Fiscal Years (FY) 2011-12 and

2012-13. The budget is a multi-purpose document, used as a policy document, financial plan,operations guide and communications device. Through the budget, the Council sets the legallimit of spending through appropriations.

This budget incorporates the goals and priorities set by the City Council (also serving as theSan Dieguito Water District (SDWD) Board) at their Strategic Goal Setting Session in January.The FY2011-12 budget totals $88.6 million, with projected revenues of $90.5 million (all Cityand SDWD Funds). An additional $5.2 million has been set aside for the Capital ImprovementProgram. The General Fund budget is $48.6 million (up 5% from the prior year), withanticipated revenues of $52.4 million (up 2% from the prior year). The SDWD budget is $14.6million (up 9.5% from the prior year) with anticipated revenues of $15.3 million (up 11%

from the prior year).

The budget reflects the current national, state and regional economy now widely recognizedas the worst since the Great Depression. Although the Great Recession officially ended inJune 2009 according to the National Bureau of Economic Research. Recovery has been slow,but there have been encouraging signs of growth at all levels of the economy. According to theIndex of Leading Economic Indicators for San Diego County, our regional economy has beensteadily improving for the past 23 months. Februarys increase was the largest one monthincrease ever in the Index and was powered by the largest monthly increase in building permitson record. Initial claims for unemployment insurance, consumer confidence, help wantedadvertising, and the outlook for the national economy also had significant gains.

Our primary goals in developing the budget have been to ensure public safety, maintain theCitys sizeable infrastructure, and retain core services to residents and businesses in the face ofdwindling revenues. As in prior years, the Citys budget was developed utilizing Zero-BasedBudgeting (ZBB). ZBB is an approach to budgeting in which each budgeted years activitiesare evaluated in a self-contained fashion, with little or no weight given to the precedents of pastyears. ZBB is contrasted to incremental budgeting, in which the budget justification is focusedon the difference between the current year and the proposed budget year. In ZBB, historicalinformation may be useful for assessing trends, but does not provide the justification for future

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Executive Summary

expenditures. The ZBB approach shifts attention to provision of core services, eliminatesredundancies and operational inefficiencies and stimulates redirection of resources towardCouncils highest priorities and more productive programs and activities.

We have been carefully monitoring the financial situation and have been receiving information

from leading economists and academic groups, Federal, State and Regional governmentalagencies and other economic indicators on a regular basis. According to the UCLA AndersonForecast, one of the States leading economic think tanks, restoration of economic growth isimminent, but improvement in economic activity will be mixed and may not be evident untilyears end. Economic recovery will be very slow and it will take time before a stimulatedeconomy results in revenues to the City.

Our City has fared well during the recession. Encinitas is one of only three cities in the Countythat experienced positive growth in assessed value over the past year. Consumer confidenceand therefore spending, has begun to improve and sales tax revenues have been up in thecurrent year (FY2010-11) almost 7% from the prior year. Based on the information we know

today, the budget continued, but slow, recovery.

Although the City operates over 60 funds, the General Fund is the largest and mostdiscretionary of all City funds. The General Fund budget is a balanced plan that maintains allof the Councils target reserves levels. This has been accomplished by developing realisticbudget assumptions, focusing on core service demands, and prioritizing the capitalimprovement program. Property tax revenue, the Citys largest revenue source, is predicted toincrease slightly (approximately 1%) next fiscal year. Sales tax, the Citys second largestrevenue is also expected to increase by 4%. Overall, revenues are expected to increase by 2%over the current fiscal year.

In keeping with the Councils highest priorities, public safety represents half of the GeneralFund budget. Fire and Marine Safety make up 26% of the General Fund operating costs. TheCity contracts for Law Enforcement Services which makes up approximately 24% of theGeneral Fund operating budget. Due to an accounting change, expenditures that werepreviously recorded in the Gas Tax Fund are now recorded in the General Fund and are offsetby Gas Tax revenue that is transferred into the General Fund. Factoring this change, GeneralFund operating expenditures will increase by 3%.

Specifics are contained in the following documents, but some of the key highlights of thebudget include:

Sustained level of service for law enforcement, traffic enforcement and fire protection No additional staff proposed. Funding to maintain the Citys core infrastructure (Street, Drainage, Sewer, Facilities,

Information Technology Systems) Continuous operation of all parks and beaches with no reductions in hours Continuous operation of City Hall services with no reductions in hours Funding for all provisions of contracts with labor unions Funding for all required debt service payments

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Executive Summary

Funding for Councils highest priority projects including: the Hall Property Park; SafeRoutes to Schools Program; North Coast Highway 101 Streetscape project; and theGrade Separated Pedestrian Rail Crossing at Santa Fe Drive

Reserves set to Council target levels including a contingency reserve equal to 20% ofoperating expenditures and a budget stabilization reserve equal to 2% of operating

revenues

Information about Department-specific goals and accomplishments are contained in theindividual Department chapters of this budget.

In closing, I would like to thank the City Council for your leadership throughout the year andfor your direction on development of the budget through your prioritization of strategicobjectives as well as your careful deliberations during the budgeting process. Over the past 24years, Encinitas has continued to grow and prosper as a result of the vision and guidance of itsCity Council.

As always, it is our privilege and honor to serve those who work, live and recreate in ourcommunity.

Respectfully Submitted,

Phil CottonCity Manager

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CITY COUNCILMISSION STATEMENT

TO GUIDE AND PROMOTE ENCINITAS AS A DIVERSE ANDVIBRANT COMMUNITY

IN A WAY THAT DEMONSTRATES:

O LEADERSHIP AND VISION FOR THE CITY

O RESPECT FOR THE INDIVIDUAL

O A POSITIVE APPROACH TO SOLVING PROBLEMS

O FINANCIAL RESPONSIBILITY

O COMMITMENT TO PROVIDING ESSENTIAL SERVICES

O BALANCE AND HARMONY WITHIN THE CITY AND OURENVIRONMENT

SO THAT, IN THE LONG TERM, ENCINITAS REMAINS ANEXCELLENT PLACE TO LIVE, WORK, AND PLAY.

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Organizational Overview of the City of Encinitas

General

The City of Encinitas has an approximate population of 59,518 (Source: San Diego Association ofGovernments) and is located in the northern half of San Diego County along six miles of Pacific coastline.Approximately 21 square miles, Encinitas is characterized by coastal beaches, cliffs; flat topped coastalareas, steep mesa bluffs, and rolling hills.

The City of Encinitas is predominately a residential community with approximately 75% of its total acreagedevoted to residential use. Residents and visitors alike take advantage of a wide range of activities andamenities offered by the City. The downtown area along Coast Hwy. 101 boasts a quaint and historicshopping district featuring unique architecture, quaint shops, sidewalk cafes and restaurants, public artand street lights adorned with flower baskets and artistic banners. The beaches in Encinitas areundeniably some of the most beautiful in the works. One can find avid surfers year-round on the stretchesof beach that lie between Cardiff-by-the-Sea and Leucadia.

The Citys trademark is its flower growing industry. Known as the Poinsettia Capital of the World,Encinitas has developed around its floral heritage culture. San Diego Botanic Garden, located inEncinitas, has one of the worlds most diverse plant collection including more an 20 unique gardens(including the interactive Hamilton Childrens Garden), a 60 foot waterfall in a tropical rain forest and NorthAmericas largest display of bamboo.

Organization and Administration

The City of Encinitas incorporated as a general law city on October 1, 1986. The incorporation mergedthe five existing communities of New and Old Encinitas, Cardiff-by-the Sea, Leucadia and Olivenhain.

As part of the incorporation, four special districts were reorganized and became subsidiary to the City.Management and certain personnel services are provided under the direction of the City Manager and theCity Council sits as the Board of Directors for the San Dieguito Water District. The Cardiff Sanitary Districtand the Encinitas Sanitary District were dissolved in October 2001, and June 1995 respectively and theEncinitas Fire Protection District was dissolved in June of 1995. All are now Departments of the City.

The City and Water District are members of several joint power agencies. These agencies serve amultitude of purposes including managing sewer treatment facilities, issuing bonded debt, managing anemergency dispatch system and managing a solid waste landfill system.

The City of Encinitas operates under the Council-Manager form of Government. The members of the CityCouncil appoint the positions of City Manager and City Attorney. All other City positions are filled byappointment based upon competitive examinations. Presently, the City, including the Water District, has236.85 authorized positions that provide most municipal services. A significant portion of municipalservices is provided contractually. Some of these include law enforcement, building permits andinspection, park maintenance, sewer treatment, traffic signal and street light maintenance. The City has

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eight departments including City Manager, City Clerk, Finance, Planning and Building, Public Safety,Public Works, Engineering and Parks and Recreation.

The City and Water District utilize fund accounting. Governmental fund types are accounted for using themodified accrual basis of accounting. Proprietary funds utilize full accrual accounting. Financial

statements are published each year following an independent audit.

The City of Encinitas encourages public participation through various citizen commissions. The Cityscommissions include the Planning Commission, Senior Citizen Commission, Parks and RecreationCommission, Youth Commission, Commission for the Arts, Environmental Advisory Commission and theTraffic Commission. The purpose of each commission is to provide guidance and resolve issues affectingits functional area. The City Council appoints the Commissioners and exercises oversight responsibilityover each body.


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City ofSan Diego

City ofSan Diego

Poway

Carlsbad

Oceanside

Escondido

Vista

Chula Vista

Santee

San Marcos

Encinitas

El Cajon

La Mesa

Coronado

National City

Imperial Beach

Lemon Grove

Solana Beach

Del Mar

I-5

OLIVENHAIN

LEUCADIA

OLDENCINITAS

NEW

ENCINITAS

CARDIFF

BY THE SEA

City of EncinitasGeographic Location

_

EncinitasCity Hall

Camp

Pendleton

County of

San Diego

County of

San Diego

County ofSan Diego

County ofSan Diego

County ofSan Diego

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Budget Controls

1. A governmental fund accounting system is used to record the Citys financial transactions. TheBiennial Operating Budget is adopted on a basis consistent with generally accepted accountingprinciples. The Governmental Accounting Standards Board provides the required guidelinesused by the City to record financial activity.

The accounts of the City are organized on the basis of funds and account groups, each isconsidered a separate accounting entity with a self-balancing set of accounts. Funds arecreated to segregate resources, which have a restricted status.

2. Each department is directed to monitor fiscal activity within their individual divisions on amonthly basis. Actual expenditures are not to exceed appropriated funds on a divisional basis.Adjustments to objects within the same division are allowed, however, actual expenditures arenot to exceed divisional appropriations.

A quarterly financial review provides updated information to be considered by City Council toformally adjust revenue and expenditure accounts for the current fiscal year. All appropriations

expire at fiscal year end, and any unspent funding requests in the first year of the biennialbudget may be continued into the following fiscal year if approved by City Council.

3. The Citys accounting system operates on a modified accrual basis for all governmental fundscurrently in use. Governmental funds maintained by the City include the General, SpecialRevenue and Capital Project Funds.

A modified accrual system recognizes revenue when it is measurable and available as netcurrent assets. A modified accrual system also recognizes expenditures when liabilities areincurred.

4. Budgetary control of revenues and expenditures is controlled through an on-line computersystem providing current financial information available to all City departments. Finance andthe Information Technology Division authorize end-users to certain accounting functions, suchas inquiry, and designated account numbers for analysis. Additional financial transactioninformation is obtained through the Citys computer system.

Each Department designates a staff member who is responsible for monitoring financial activityand interacting with the Finance Department to resolve financial issues.

The City Council controls the budget through formal adoption before the beginning of eachfiscal year for the City of Encinitas and the San Dieguito Water District. Amendments to the

Budget are made throughout the year by City Council action.

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Encinitas Community Statistical Profileas of July 1, 2011

Date of Incorporation October 1, 1986

Form of Government Council-Manager

Population SANDAG (last update August 2010) 65,171

Miles of Public Streets 180.17

Area of City within Incorporated Boundaries 12,534 acres, 19.57 square milesArea of Citys Sphere of Influence (November 4, 1998) 796 acres, 1.2 square miles

Taxable Assessed Value (County Auditor/Controller June 2010) $11,327,568,000

Police Protection: (provided by contract with County Sheriff, numbers are approximate)Number of Stations 1Patrol Deputies 26Supervisors 5Detectives 7Special Purpose Officers 6Traffic Deputies 10Community Services Officers 3.5

Recreation and Culture:Developed Parks 18Undeveloped Parks 4Parkland Acres Developed 276Parkland Acres Undeveloped 58.55Maintained Beaches/Accesses 7Maintained Beach/Access Acreage 47.87Habitat/Open Space Acreage 86.63Viewpoints 8

Community and Senior Center 1Libraries (one in Cardiff and one in Encinitas) 2Marine Life Refuge 1YMCA 1Boys & Girls Club 1Museum 1Trails/ Streetscapes (miles) 40.5/10Golf Course 1

City Housing: Total Units 24,877*Single Family Detached 13,558Single-Family Multiple Unit 7,106

Multi-Family Dwelling Units 3,437Mobile Homes 776Occupied 23,295Persons per Households 2.77Vacancy Rate 6.4%

* Source: www.sandag.org: August 2010


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Hotels/Motels:Number of Lodging Properties 15Total Number of Rooms 654

City Employment:City Total Authorized Positions, FY 2011-12 236.90City Total Authorized Positions, FY 2012-13 236.90

Encinitas Sanitary DivisionPopulation 16,500Square Miles 2.85

Cardiff Sanitary DivisionPopulation 19,600Square Miles 12

Fire Stations Lifeguards FacilitiesStation 1, 415 Second Street Moonlight Beach, guarded year roundStation 2, 1867 MacKinnon Avenue MLB North Tower, guarded summer andStation 3, 801 Orpheus Avenue off-season pending conditionsStation 4, 2011 Village Park Way D Street Tower, guarded summerStation 5, 540 Balour Drive Stonesteps Tower, guarded summerOther Facilities Beacons Tower, guarded summerCivic Center, 505 S. Vulcan Avenue Grandview Tower, guarded summerPublic Works Yard, 160 Calle Magdalena Swamis Station, guarded summer andLibrary, 540 Cornish Drive off-season pending conditions

The City also has one Subsidiary District and several Independent Servicing Districts within itsCity boundaries. They include:

Subsidiary Districts (City Council acts as Board of Directors)

San Dieguito Water DistrictPopulation 38,500Number of connections 11,397Single-Family 8,658Multi-Family 1,737Commercial 531Agriculture 131Landscape 228Government 112

Source of WaterCounty Water Authority 40%Lake Hodges 50%Recycled 10%

Average Daily Usage 5.9 MGD


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Other Independent Servicing Districts (Independent of City of Encinitas)

Leucadia Wastewater DistrictPopulation (estimate) 60,000Square Miles 15.00Number of EDU's 27,677

Olivenhain Municipal Water DistrictPopulation (estimate) 66,872Number of connections 21,658Residential 20,469Commercial/Irrigation 956Agriculture 155

School DistrictsSan Dieguito Union High School DistrictEncinitas Union Elementary School DistrictCardiff Elementary School District

Special Districts An independent unit of local government organized toperform a single government function or a restricted number of related functions.


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Organizational Chart

The organizational chart on the following page displays the structure of the Cityand its subsidiary districts. The chart reflects the overall responsibilities of theCity Council including District oversight. The chart also shows the relationshipsbetween the Advisory Commissions and their respective Division/Departments.

Additional organization charts for each department can be found in Chapter 4,Expenditure Detail. See Table of Contents for page numbers.

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CITIZENS

CITYCOUNCILBOARDS

SanDieguitoWaterDistrict

EncinitasHousingAuthority

Enc

initasPublicFinancingAuthority

CommissionfortheArts

CulturalTourismCommittee

Environ

mentalAdvisory

Commission

TrafficCommission

ParksandRecreation

Commission

SeniorCommission

YouthCommission

CityClerk/

L

egislativeServices

FinancialServices

Planningand

Building

FireServicesand

MarineSafety

Pu

blicWorks

Engineering

Services

Parksand

Recreation

CityAttorney/Legal

Services

LawEnforcement*

TrafficEnforcement*

HumanResources

RiskManagement

EconomicDevelopment

CommunityProjects

InformationTechnology

GeographicInformation

Systems

RecordsManagement

Permits

Elections

BusinessRegistration

Accounting

AccountsPay

able

AccountsRec

eivable

Budgeting

CashManage

ment

Investments

Purchasing

CurrentPlanning

AdvancedPlanning

CodeEnforcement

BuildingServices*

Housing&CDBG

ParkingEnforcement

FireOperations&

SupportServices

LossPrevention&

DisasterPreparedness

MarineSafetyServices

JuniorLifeguardProgram

Floo

dControl

SolidWasteCollection

&

Recycling

StreetMaintenance

Facility&Site

M

aintenance

Was

tewaterCollection

Flee

tMaintenance

WaterOperations

StormDrain

M

aintenance

CityEngineering

TrafficEngineering

SandManagement

CleanWaterProgr

am

CapitalProjects

Landscape&Light

ing

Districts

ParkMaintenance

BeachMaintenance

RecreationalTrails

Maintenance

RecreationServices

Community&Senior

Center

SeniorNutrition

Program

AnimalServices*

RecreationPrograms

CitywideSpecialEvents

*Citycontractsforthisservice

PlanningCommission

CityManager

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Fiscal Year 2011-12 and 2012-13 Budget Process

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City of EncinitasSan Dieguito Water District

The City and District is proposing a two-year annual operating budget and a six-year financial plan for the CityCouncils review and approval. In accordance with the State Constitution, Council approves appropriations for the

first year of the document. The document is referred to as the Annual Budget and is developed over severalmonths beginning in January. Under the leadership of the City Manager, the proposed budget utilizes Zero-Based Budgeting (ZBB). The process also includes a detail review of the current Capital Improvement Programand the outcomes of the City Councils annual Strategic Goal Setting Sessions.

Finance provides departments with guidelines and a calendar for the budget process. Departments submit theirrevenue projections and expenditure requests electronically through the Citys computer system. The Citysfinancial software performs payroll budgeting which is controlled by the Finance Division and calculated fordepartments during the budget process.

On January 18, 2011, the City Council received an economic update based on State, regional and local economicconditions. Also, on January 18, 2010, the City Council held the first of two public Strategic Goal SettingSessions. Council received a report of the Citys fiscal strengths and challenges and proposed Priority Tiers forcapital projects. Public input is encouraged at all meetings.

Staff then began developing the proposed budgets which included:

Based on current economic conditions, analysis of all revenue funding sources was made to estimateavailable funds for Fiscal Year 2011-12 and 2012-13 including current fee schedules for DevelopmentProcessing Fees, Building Permit Fees, Business Registration Fees, Community Center Facility Use Feesand Civic Center Facility Use Fees.

All target reserves, including contingency reserves and budget stabilization reserves were calculated andincluded in cashflow.

Zero-Based Budgeting was utilized to calculate current levels of services or core business functions includingpublic safety, such as law enforcement and fire protection; infrastructure, such as streets, drainage, sewer,

information technology; continuous park and recreation services and continuous service at the Citys civiccenter.

Departments submitted savings in the form of a Fiscal Realignment during the revise of FY2010-11, thesecond year of the two year budget and this budget level became the base for the development of thiscurrent two budget process.

Personnel costs were calculated based on current labor contracts. The City Manager and DepartmentDirectors determined and agreed to what vacancies could remain vacant.

Fixed expenditures, such as debt service and capital outlay were identified and included in budgets. All first time programs or services are introduced to Council as New Programs and are presented for approval

at the public workshops for City Council approval. This year, three new programs are proposes for CityCouncil approval. They include the addition of a Contract Program Assistant in Human Resources to helpwith the implementation of the HR/Payroll ERP, funding to cover the CPI Compliance for Recreations

Programs and the maintenance for the Hall Property. An Internal Cost Allocation was completed for the proposed two year budget, FY2011-12 & FY2012-13.Departments submit budget expenditure requests to the Finance Division to review for consistency and accuracy.Revenue projections are reviewed and finalized with the City Managers office. All requests are analyzed in depthat the Departmental meetings by the City Managers office. The budget document is produced internally by theFinance Department.


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Fiscal Year 2011-12 and 2012-13 Budget Process

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Staff provided City Council and the Water Board with an overview of the biennial budget at special joint meetingson April 27 and May 25, 2011. City Council provided direction and sought public input.

Public input, concerning the proposed budget is invited at any of the meetings. For a detailed discussion on thebudgeting process, see the Executive Summary in this document.


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Operating Budget/Capital Improvement Plan Development Process OverviewOperating Budget: Fiscal Years 2011-12 & 2012-13 CIP: Fiscal Years 2011-12 to 2016-17

Year 1 Fiscal Year 2011-12January 18, 25, 2011

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February 2011March 2011

(1) Governmental Strategic Plan

Council Members Management Team

CIP Prioritization, Council Goal Setting

Year 2 Fiscal Year 2012-13 Second Year Revise

(2) Long-Range Planning ProcessFinance Distributes Guidelines & Calendars to Depts.

(3) Operations & Capital Improvement Priorities

(4) Mid-Year Operating Budget Reviewand Comprehens ive CIP Report to City Council

(5A) Capital Improvement Plan: (5B) Operating Budget:Departments Prepare Capital & Work Projects Depts. Prepare Operating Budgets utilizing

and submit to City Mgrs Office Zero-Based Budgeting & submit to Finance

December 2010

May 25, 2011

April 27, 2011

February 2011March 2011

February 16, 2011July-Dec 2010 activity.

February 2011

(6) Resources Allocation(Financial, Human Resources, Capital) Finance and

City Managers Office representatives Balance Requests

(7) Multi-Year Operating Budget & CIP DevelopmentCity Manager Department Directors Review Overall

Budget Requests, New Programs, Cost Allocations andReview Financing of Capital Improvement Projects

February 2012

July-Dec 2011activity

(8) Special Joint MeetingsFor Council/Board and Public Review & Input Workshops

held in Spring

(9) Final Budget and CIP Review & Adoption May/June 2012May/June prior to New Fiscal Year

(10) Quarterly Budget Reviews & Budget AdjustmentsOctober, February, April and July of each year


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(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)Beginning Projected

Balance Interfund Interfund Interfund Interfund Current Year EndingProjected 2010/11 2010/11 Transfers Transfers Transfers Transfers Summary Bal. 7/30/11

FUND NAME (fund #) 7/1/2010 Revenues Expenses Operating Other Debt Service Capital (Col. 3-4+5+6+7+8) (Col. + 2-9)

GOVERNMENT FUNDS

General (101) 16,716,011 51,380,369 46,283,837 (368,568) 496,243 (3,018,412) (1,922,298) 283,497 16,999,508Self-Insurance (113) 2,886,282 860,830 1,553,808 282,529 0 0 0 (410,449) 2,475,833Special Projects Fund (119) 1,117,912 0 0 0 39,892 0 0 39,892 1,157,804

Civic Center Improvements (152) 339,213 1,070,000 0 0 (330,307) (903,906) (175,000) (339,213) 0Sales Tax Receivable (192) 650,907 0 0 0 (135,673) 0 0 (135,673) 515,234

Jr Lifeguard Program Fund (135) 7,261 184,551 184,551 0 0 0 0 0 7,261Recreation Programs (146) (27,803) 1,099,219 992,133 0 0 0 0 107,086 79,283

INFRASTRUCTURE FUNDSGas Tax (201) 246,712 1,043,170 1,068,973 0 0 0 0 (25,803) 220,909

Federal Transportation Grants (202) 0 69,943 0 0 0 0 (69,943) 0 0State Transportation Grants (203) 483,526 635,981 0 0 0 0 (850,000) (214,019) 269,507Transnet (204) (530,378) 1,217,882 0 0 0 0 (1,050,000) 167,882 (362,496)

Transportation Development Grants (205) 1,943 367 0 0 0 0 0 367 2,310

Coastal Zone Management Fund (210) 935,471 231,548 275,255 39,500 0 0 (254,283) (258,490) 676,981

GRANT FUNDSSr Nutrition Grant Fund (221) 0 92,000 138,539 46,539 0 0 0 0 0

C.D.B. Grant (222) 0 630,040 347,816 0 0 0 (282,224) 0 0Affordable Housing (225) 71,713 1,570 0 0 0 0 0 1,570 73,283

Encinitas Housing Authority (226) 114,462 1,227,150 1,244,250 0 0 0 0 (17,100) 97,362Home Entitlement (227) 0 1,148,591 1,148,591 0 0 0 0 0 0Government/Educational Access (228) 409,300 130,800 49,428 0 0 0 0 81,372 490,672

Recycling/Solid Waste/HHW (229) 1,485,106 415,205 453,654 0 0 0 0 (38,449) 1,446,657Asset Forfeiture (261) 103,222 1,014 5,000 0 0 0 0 (3,986) 99,236

Special Law Enforcement (COPS) (262) 0 100,000 100,000 0 0 0 0 0 0Federal Special Law Enforce (263) 0 16,484 16,484 0 0 0 0 0 0

DEVELOPMENT IMPACT FUNDS

Park Improvement Fees (231) 108,235 124,654 0 0 0 0 (150,000) (25,346) 82,889Park Acquisition Fees (234) (229,014) 334,541 0 0 0 0 (100,000) 234,541 5,527

Flood Control Fees (232) (5,654) 74,246 0 0 0 0 (50,000) 24,246 18,592Traffic Mitigation Fees (233) 741,614 840,265 0 0 0 0 0 840,265 1,581,879

Open Space Fund (235) (1,446) 22,607 0 0 0 0 (15,000) 7,607 6,161Recreation Trail Fees (236) 7,805 5,765 0 0 0 0 0 5,765 13,570Community Facilities (237) 0 30,263 0 0 (30,263) 0 0 0 0

InLieu Curb Gutter Sidewalk (238) 6,391 63 0 0 0 0 0 63 6,454InLieu Underground Utilities (239) 501,257 4,930 0 0 0 0 0 4,930 506,187

RTCIP-Regional Arterial System (241) 34,771 204,961 500 0 0 0 0 204,461 239,232Fire Mitigation Fees (272) 0 39,892 0 0 (39,892) 0 0 0 0

LIGHTING & LANDSCAPING DISTRICTSVillage Park MID (290) 140,225 34,154 36,735 0 0 0 0 (2,581) 137,644

Villanitas MID (291) 222,528 22,525 16,994 0 0 0 0 5,531 228,059Cerro Street MID (292) 221,634 40,573 31,043 0 0 0 0 9,530 231,164Encinitas Lighting-Citywide (295) 440,458 1,154,325 1,240,013 0 0 0 (78,800) (164,488) 275,970

Wiro Park (296) 8,790 11,081 10,430 0 0 0 0 651 9,441Encinitas Ranch Dist. (297) 912,334 673,602 570,932 0 0 0 (4,300) 98,370 1,010,704

Operations Subtotal: 28,120,788 65,175,161 55,768,966 0 0 (3,922,318) (5,001,848) 482,029 28,602,817Capital ImprovementsProprietary Funds

TOTAL CITYWIDE FUNDS: 28,120,788 65,175,161 55,768,966 0 0 (3,922,318) (5,001,848) 482,029 28,602,817

Budget Summary - All City Funds - Schedule AFiscal Year 2010-2011 3rd Quarter Adjusted

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DEBT SERVICE FUND (321) 0 213,800 4,136,118 0 0 3,922,318 0 0 0

CARDIFF SANITARY DIVISION FUNDSOperations (501) 692,473 4,711,485 2,769,892 0 0 0 (1,941,593) 0 692,473

Capital Replacement (502) 9,546,391 51,255 3,035,860 0 0 (713,800) 1,941,593 (1,756,812) 7,789,579Capital Expansion (503) (36,964) 0 0 0 0 0 0 0 (36,964)

Debt Service (504) 0 30,000 743,800 0 0 713,800 0 0 0Rate Stabilization (506) 1,228,766 0 0 0 0 0 0 0 1,228,766

TOTAL CSD FUNDS 11,430,666 4,792,740 6,549,552 0 0 0 0 (1,756,812) 9,673,854

ENCINITAS SANITARY DIVISION FUNDS

Operations (521) 368,580 2,769,875 1,534,025 0 0 0 (1,295,556) (59,706) 308,874Capital Replacement (522) 2,590,911 0 942,052 0 0 0 1,295,556 353,504 2,944,415Capital Expansion (523) 1,569,531 339,663 0 0 0 0 0 339,663 1,909,194

Rate Stabilization (525) 905,800 0 0 0 0 0 0 0 905,800

TOTAL ESD FUNDS 5,434,821 3,109,538 2,476,077 0 0 0 0 633,461 6,068,282

SAN DIEGUITO WATER DISTRICT FUNDSOperations (531) 1,518,807 12,735,760 10,061,108 0 (113,117) (1,756,238) (508,642) 296,655 1,815,462

Capital Replacement (534) 7,854,065 140,661 2,437,786 0 0 0 758,642 (1,538,483) 6,315,582Debt Service (536) 0 0 1,756,238 0 0 1,756,238 0 0 0

Recycled Water (537) 0 500,000 500,000 0 0 0 0 0 0Fleet Replacement (539) 0 0 0 0 0 0 0 0 0Rate Stabilization (535) 820,070 414,274 0 0 113,117 0 (250,000) 277,391 1,097,461

TOTAL SDWD FUNDS 10,192,942 13,790,695 14,755,132 0 0 0 0 (964,437) 9,228,505

AFFORDABLE HOUSING STOCKPacific Piines Condominiums (561) 338,871 223,323 201,483 0 0 0 0 21,840 360,711

TOTAL AFFORDABLE HOUSING 338,871 223,323 201,483 0 0 0 0 21,840 360,711

INTERNAL SERVICES FUNDSDistrict Services (616) 0 962,412 962,412 0 0 0 0 0 0

Fleet Maintenance (692) 0 473,800 473,800 0 0 0 0 0 0Vehicle Replacement (693) 931,946 15,000 23,172 0 0 0 0 (8,172) 923,774

Machinery/Equipment Replacement (694) 600,483 90,000 104,698 0 0 0 0 (14,698) 585,785Fire Apparatus Replacement (695) 223,463 1,200,000 1,200,000 0 0 0 0 0 223,463

TOTAL INTERNAL FUNDS 1,755,892 2,741,212 2,764,082 0 0 0 0 (22,870) 1,733,022

TOTALS ALL FUNDS , , , , , , , , ( , , ) , ,

Transfers from City Funds (3,922,318)Capital Improvements - City (5,001,848)

Total City and All Other Funds 57,273,979 90,046,469 86,651,410 0 0 0 (5,001,848) (1,606,789) 55,667,190

Budget Summary - San Dieguito Water District & Enterprise Funds - Schedule AFiscal Year 2010-20113rd Quarter Adjusted

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Balance Interfund Interfund Interfund Interfund Current Year Ending Actual 2011/12 2011/12 Transfers Transfers Transfers Transfers Summary Bal. 6/30/12

FUND NAME (fund #) 7/1/2011 Revenues Expenses Operating Other Debt Service Capital (Col. 3-4+5+6+7+8) (Col. +2-9)

GOVERNMENT FUNDS

General (101) 16,999,508 52,436,205 48,600,840 523,564 211,668 (3,771,456) (3,758,360) (2,959,219) 14,040,289Self-Insurance (113) 2,475,833 1,072,482 1,615,193 692,711 0 0 0 150,000 2,625,833Special Projects Fund (119) 1,157,804 0 0 0 0 0 (1,157,804) (1,157,804) 0

Civic Center Improvements (152) 0 0 0 0 0 0 0 0 0Sales Tax Receivable (192) 515,234 0 0 0 (129,304) 0 0 (129,304) 385,930

Jr Lifeguard Program Fund (135) 7,261 147,762 155,023 0 0 0 0 (7,261) 0Recreation Programs (146) 79,283 1,235,581 1,138,805 0 0 0 0 96,776 176,059

INFRASTRUCTURE FUNDSGas Tax (201) 220,909 1,764,009 0 (1,262,814) 0 0 (722,104) (220,909) 0

Federal Transportation Grants (202) 0 669,202 0 0 0 0 (669,202) 0 0State Transportation Grants (203) 269,507 0 0 0 0 0 0 0 269,507Transnet (204) (362,496) 1,336,173 0 0 0 0 (1,552,896) (216,723) (579,219)


Coastal Zone Management Fund (210) 676,981 238,553 267,474 0 0 0 0 (28,921) 648,060


Community Development Block Grant (222) 0 414,736 186,962 0 0 0 (227,774) 0 0Affordable Housing (225) 73,283 0 0 0 0 0 0 0 73,283

Encinitas Housing Authority (226) 97,362 1,117,173 1,158,528 0 0 0 0 (41,355) 56,007Home Entitlement (227) 0 679,024 679,024 0 0 0 0 0 0Govt.Educational Access (228) 490,672 179,392 48,618 0 0 0 (153,000) (22,226) 468,446

Recycling/Solid Waste/HHW (229) 1,446,657 397,000 460,902 0 0 0 0 (63,902) 1,382,755Asset Forfeiture (261) 99,236 517 5,093 0 0 0 0 (4,576) 94,660

Special Law Enforcement (COPS) (262) 0 0 0 0 0 0 0 0 0Federal Special Law Enforcement (263) 0 10,000 10,000 0 0 0 0 0 0


Park Development Fees (231) 82,889 76,187 0 0 0 0 (150,000) (73,813) 9,076Park Acquisition Fees (234) 5,527 203,838 0 0 0 (100,000) (100,000) 3,838 9,365

Flood Control Fees (232) 18,592 35,150 0 0 0 0 (50,000) (14,850) 3,742Traffic Mitigation Fees (233) 1,581,879 145,758 0 0 0 0 (100,000) 45,758 1,627,637

Open Space Fund (235) 6,161 13,815 0 0 0 0 (15,000) (1,185) 4,976Recreation Trail Fees (236) 13,570 3,524 0 0 0 0 0 3,524 17,094Community Facilities (237) 0 18,272 0 0 (18,272) 0 0 0 0

InLieu Curb Gutter Sidewalk(238) 6,454 32 0 0 0 0 0 32 6,486InLieu Underground Utilities (239) 506,187 2,513 0 0 0 0 0 2,513 508,700

RTCIP-Regional Arterial System (241) 239,232 65,479 600 0 0 0 0 64,879 304,111Fire Mitigation Fees (272) 0 64,092 0 0 (64,092) 0 0 0 0



Wiro Park (296) 9,441 11,039 9,783 0 0 0 0 1,256 10,697Encinitas Ranch District (297) 1,010,704 671,411 531,921 0 0 0 0 139,490 1,150,194

Operations Subtotal: 28,602,817 64,354,594 56,314,738 0 0 (3,871,456) (8,684,940) (4,516,540) 24,086,277Capital ImprovementsTransfers to other funds

TOTAL CITYWIDE FUNDS: 28,602,817 64,354,594 56,314,738 0 0 (3,871,456) (8,684,940) (4,516,540) 24,086,277

Fiscal Year 2011-2012Budget Summary - All City Funds

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DEBT SERVICE FUND (321) 0 135,800 4,243,863 0 0 4,108,063 0 0 0

CARDIFF SANITARY DIVISION FUNDSOperations (501) 692,473 4,763,495 2,879,114 0 0 0 (1,857,076) 27,305 719,778

Capital Replacement (502) 7,789,579 0 2,100,119 0 0 (715,000) 1,857,076 (958,043) 6,831,536Capital Expansion (503) (36,964) 51,255 0 0 0 0 0 51,255 14,291

Debt Service (504) 0 30,000 745,000 0 0 715,000 0 0 0Rate Stabilization (506) 1,228,766 0 0 0 0 0 0 0 1,228,766

TOTAL CSD FUNDS 9,673,854 4,844,750 5,724,233 0 0 0 0 (879,483) 8,794,371


Operations (521) 308,874 2,895,030 1,539,925 0 0 0 (1,278,998) 76,107 384,981Capital Replacement (522) 2,944,415 0 1,501,956 0 0 0 1,278,998 (222,958) 2,721,457Capital Expansion (523) 1,909,194 80,400 0 0 0 0 0 80,400 1,989,594


TOTAL ESD FUNDS 6,068,282 2,975,430 3,041,881 0 0 0 0 (66,451) 6,001,831


Capital Replacement (534) 6,315,582 50,000 2,130,000 0 0 0 (322,885) (2,402,885) 3,912,697Debt Service (536) 0 0 1,760,879 0 0 1,760,879 0 0 0

Recycled Water (537) 0 680,000 680,000 0 0 0 0 0 0Fleet Replacement (539) 0 0 105,000 0 523,735 0 0 418,735 418,735Rate Stabilization (535) 1,097,461 0 0 0 0 0 904,138 904,138 2,001,599

TOTAL SDWD FUNDS 9,228,505 15,281,911 16,709,426 0 489,735 0 0 (937,780) 8,290,725

AFFORDABLE HOUSING STOCKPacific Pines Condominiums (561) 360,711 233,789 195,420 0 0 0 0 38,369 399,080


INTERNAL SERVICES FUNDSDistrict Services (616) 0 980,712 980,712 0 0 0 0 0 0

Fleet Maintenance (692) 0 511,366 511,366 0 0 0 0 0 0Vehicle Replacement (693) 923,774 48,000 152,058 0 (317,104) 0 0 (421,162) 502,612

Machinery/Equipment Replacement (694) 585,785 160,000 92,000 0 (172,631) 0 0 (104,631) 481,154Fire Apparatus Replacement (695) 223,463 978,000 600,000 0 0 (236,607) 0 141,393 364,856

TOTAL INTERNAL FUNDS 1,733,022 2,678,078 2,336,136 0 (489,735) (236,607) 0 (384,400) 1,348,622

TOTALS ALL FUNDS , , , , , , , , ( , , ) , ,



Budget Summary - San Dieguito Water District & Enterprise FundsFiscal Year 2011-2012

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GOVERNMENT FUNDS

General (101) 14,040,289 53,361,137 49,879,025 335,882 445,769 (3,591,461) (982,600) (310,298) 13,729,991Self-Insurance (113) 2,625,833 1,072,486 1,536,077 675,000 0 0 0 211,409 2,837,242Special Projects Fund (119) 0 0 0 0 0 0 0 0 0

Civic Center Improvements (152) 0 0 0 0 0 0 0 0 0Sales Tax Receivable (192) 385,930 0 0 0 (387,913) 0 0 (387,913) (1,983)

Jr Lifeguard Program Fund (135) 0 158,877 158,877 0 0 0 0 0 0Recreation Programs (146) 176,059 1,235,581 1,144,443 0 0 0 0 91,138 267,197

INFRASTRUCTURE FUNDSGas Tax (201) 0 1,790,357 0 (1,057,421) 0 0 (732,936) 0 0

Federal Transportation Grants (202) 0 0 0 0 0 0 0 0 0State Transportation Grants (203) 269,507 0 0 0 0 0 0 0 269,507Transnet (204) (579,219) 1,407,173 0 0 0 0 (1,177,064) 230,109 (349,110)


Coastal Zone Management Fund (210) 648,060 243,818 268,607 0 0 0 0 (24,789) 623,271


C.D.B. Grant (222) 0 390,771 181,270 0 0 0 (209,501) 0 0Affordable Housing (225) 73,283 0 0 0 0 0 0 0 73,283

Encinitas Housing Authority (226) 56,007 1,117,173 1,157,662 0 0 0 0 (40,489) 15,518Home Entitlement (227) 0 205,150 205,150 0 0 0 0 0 0Government/Educational Access (228) 468,446 179,392 48,618 0 0 0 (26,250) 104,524 572,970

Recycling/Solid Waste/HHW (229) 1,382,755 406,000 467,042 0 0 0 0 (61,042) 1,321,713Asset Forfeiture (261) 94,660 517 5,093 0 0 0 0 (4,576) 90,084

Special Law Enforcement (COPS) (262) 0 0 0 0 0 0 0 0 0Federal Special Law Enforce (263) 0 10,000 10,000 0 0 0 0 0 0


Park Improvement Fees (231) 9,076 76,187 0 0 0 0 0 76,187 85,263Park Acquisition Fees (234) 9,365 203,838 0 0 0 (100,000) (100,000) 3,838 13,203

Flood Control Fees (232) 3,742 48,275 0 0 0 0 (50,000) (1,725) 2,017Traffic Mitigation Fees (233) 1,627,637 224,028 0 0 0 0 (87,500) 136,528 1,764,165

Open Space Fund (235) 4,976 13,815 0 0 0 0 (15,000) (1,185) 3,791Recreation Trail Fees (236) 17,094 3,524 0 0 0 0 0 3,524 20,618Community Facilities (237) 0 18,272 0 0 (18,272) 0 0 0 0

InLieu Curb Gutter Sidewalk(238) 6,486 32 0 0 0 0 0 32 6,518InLieu Underground Utilities (239) 508,700 2,513 0 0 0 0 0 2,513 511,213

RTCIP-Regional Arterial System 304,111 132,389 1,300 0 0 0 0 131,089 435,200Fire Mitigation Fees (272) 0 39,584 0 0 (39,584) 0 0 0 0



Wiro Park (296) 10,697 11,039 9,787 0 0 0 0 1,252 11,949Encinitas Ranch Dist. (297) 1,150,194 671,411 537,394 0 0 0 0 134,017 1,284,211

Operations Subtotal: 24,086,277 64,375,712 57,089,361 0 0 (3,691,461) (3,409,651) 185,239 24,271,516Capital ImprovementsProprietary Funds

TOTAL CITYWIDE FUNDS: 24,086,277 64,375,712 57,089,361 0 0 (3,691,461) (3,409,651) 185,239 24,271,516

Budget Summary - All City FundsFiscal Year 2012-2013

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(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)Beginning Projecte

Balance Interfund Interfund Interfund Interfund Current Year EndingActual 2010/11 2010/11 Transfers Transfers Transfers Transfers Summary Bal. 6/30/1

FUND NAME (fund #) 7/1/2010 Revenues Expenses Operating Other Debt Service Capital (Col. 3-4+5+6+7+8) (Col. + 2

DEBT SERVICE FUND (321) 0 145,000 4,106,461 0 0 3,961,461 0 0

CARDIFF SANITARY DIVISION FUNDSOperations (501) 719,778 4,580,170 2,970,495 0 0 0 (1,609,675) 0 719,7

Capital Replacement (502) 6,831,536 0 2,390,507 0 0 (715,400) 1,609,675 (1,496,232) 5,335,3Capital Expansion (503) 14,291 51,255 0 0 0 0 0 51,255 65,5

Debt Service (504) 0 30,000 745,400 0 0 715,400 0 0Rate Stabilization (506) 1,228,766 0 0 0 0 0 0 0 1,228,7

TOTAL CSD FUNDS 8,794,371 4,661,425 6,106,402 0 0 0 0 (1,444,977) 7,349,3


Operations (521) 384,981 2,858,272 1,582,584 0 0 0 (1,275,688) 0 384,9Capital Replacement (522) 2,721,457 0 1,360,576 0 0 0 1,275,688 (84,888) 2,636,5Capital Expansion (523) 1,989,594 80,400 0 0 0 0 0 80,400 2,069,9


TOTAL ESD FUNDS 6,001,831 2,938,672 2,943,160 0 0 0 0 (4,488) 5,997,3


Capital Replacement (534) 3,912,697 50,000 1,815,000 0 0 0 (138,272) (1,903,272) 2,009,4Debt Service (536) 0 0 1,753,150 0 0 1,753,150 0 0

Recycled Water (537) 0 700,000 700,000 0 0 0 0 0Fleet Replacement (539) 418,735 0 125,000 0 45,000 0 0 (80,000) 338,7Rate Stabilization (535) 2,001,599 0 0 0 0 0 162,544 162,544 2,164,1

TOTAL SDWD FUNDS 8,290,725 15,906,061 17,581,676 0 0 0 0 (1,675,615) 6,615,1

AFFORDABLE HOUSING STOCKPacific Pines Condominiums (561) 399,080 233,789 196,973 0 0 0 0 36,816 435,8


INTERNAL SERVICES FUNDSDistrict Services (616) 0 984,957 984,957 0 0 0 0 0

Fleet Maintenance (692) 0 528,152 528,152 0 0 0 0 0Vehicle Replacement (693) 502,612 73,000 176,000 0 0 0 0 (103,000) 399,6

Machinery/Equipment Replacement (694) 481,154 185,000 75,000 0 0 0 0 110,000 591,1Fire Apparatus Replacement (695) 364,856 678,000 300,000 0 0 (270,000) 0 108,000 472,8

TOTAL INTERNAL FUNDS 1,348,622 2,449,109 2,064,109 0 0 (270,000) 0 115,000 1,463,6

TOTALS ALL FUNDS , , , , , , , , ( , , ) , ,



Budget Summary - San Dieguito Water District & Enterprise FundsFiscal Year 2012-2013

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Schedule C-1

Detail of General Fund Revenues, Expenditures, and Transfers

FY2010-11: 3rd Quarter Adjustments and Proposed FY2011-12 & FY2012-13

Column 1 Column 2 Column 3 Column 4 Column 6 Column 7 Column 8 Column 9 Column 10 Column 11

FY 10-11 FY 10-11 FY10-11 FY 11-12 FY 12-13

Mid Year Off cycle Revised

Revise BudgetAdoption Date 2/16/2011 4/27/2011

Revenues:Taxes:

1 Property Taxes, Current Secured 32,016,185 32,016,185 32,276,832 260,647 1% 32,922,369 645,537 2%

2a Sales Tax Triple Flip 2,575,367 2,575,367 2,626,874 51,507 2% 2,676,129 49,255 2%

2b Sales Taxes 7,041,302 7,041,302 7,609,822 568,520 8% 7,760,896 151,074 2%

3 Transient Occupancy Tax 922,568 922,568 942,249 19,681 2% 961,095 18,846 2%

4 Documentary Transfer Taxes 280,000 280,000 285,600 5,600 2% 291,312 5,712 2%

5 Franchise Taxes 2,146,850 2,146,850 2,172,319 25,469 1% 2,189,961 17,642 1%

6 Total Taxes 44,982,272 0 44,982,272 45,913,696 931,424 2% 46,801,762 888,066 2%Other Revenues

7 Licenses and Permits 195,400 195,400 200,255 4,855 2% 200,755 500 0%

8 Intergovernmental Revenue 582,273 582,273 671,087 88,814 15% 696,087 25,000 4%

9 Charges for Services 4,012,313 4,012,313 4,148,255 135,942 3% 4,142,820 (5,435) 0%

10 Fines & Penalties 800,030 800,030 729,750 (70,280) -9% 734,750 5,000 1%

11 Use of Money 733,081 733,081 693,662 (39,419) -5% 704,462 10,800 2%12 Other Revenue 75,000 75,000 79,500 4,500 6% 80,500 1,000 1%13 TOTAL REVENUES 51,380,369 0 51,380,369 52,436,205 1,055,836 2% 53,361,136 924,931 2%

Expenditures:General Government:

14 Community Projects 54,000 54,000 64,000 10,000 19% 75,000 11,000 17%

15 Legislative/City Council 378,278 378,278 371,618 (6,660) -2% 380,751 9,133 2%16 City Manager 713,567 713,567 763,307 49,740 7% 782,086 18,779 2%

17 Arts Administration 139,685 139,685 149,184 9,499 7% 150,356 1,172 1%

18 Economic Development 206,100 206,100 182,500 (23,600) -11% 182,500 0 0%

19 Human Resources 849,363 849,363 913,949 64,586 8% 920,154 6,205 1%

20 Library Operations

21 Information Technology 1,280,291 1,280,291 1,484,338 204,047 16% 1,455,124 (29,214) -2%

22 Geographic Information 643,323 643,323 620,611 (22,712) -4% 620,385 (226) 0%23 City Clerk 556,518 556,518 568,052 11,534 2% 570,495 2,443 0%

24 Elections 32,100 32,100 100 (32,000) -100% 32,100 32,000 32000%25 Legal Services 291,500 291,500 308,500 17,000 6% 308,500 0 0%

26 Financial Services 1,493,689 (41,630) 1,452,059 1,513,280 61,221 4% 1,535,675 22,395 1%

27 Central Services 345,506 345,506 244,561 (100,945) -29% 241,394 (3,167) -1%

28 Non-Departmental 2,732,043 52,630 2,784,673 2,193,766 (590,907) -22% 2,277,652 83,886 4%

29 9,715,963 11,000 9,726,963 9,377,766 (349,197) -4% 9,532,172 154,406 2%

Planning and Building:30 Customer Service/Admin 790,246 790,246 837,628 47,382 6% 842,278 4,650 1%

31 Current Planning 732,121 732,121 702,882 (29,239) -4% 741,159 38,277 5%

32 Applicant Deposits 25,500 25,500 6,000 (19,500) -76% 6,000 0 0%

33 Advanced Planning 574,436 574,436 572,577 (1,859) 0% 579,799 7,222 1%

34 Code Enforcement 463,497 463,497 492,251 28,754 6% 484,150 (8,101) -2%

35 Building Services 983,323 983,323 987,491 4,168 0% 987,929 438 0%

36 3,569,123 0 3,569,123 3,598,829 29,706 1% 3,641,315 42,486 1%Public Safety:

37 Law Enforcement 11,263,500 11,263,500 11,760,500 497,000 4% 12,296,465 535,965 5%

39 Parking Enforcement 83,500 3,000 86,500 83,500 (3,000) -4% 83,500 0 0%40 11,347,000 3,000 11,350,000 11,844,000 494,000 4% 12,379,965 535,965 5%

41 Fire Administration 539,521 539,521 569,592 30,071 6% 578,056 8,464 1%42 Fire Operations & Support 8,914,722 (3,809) 8 ,910,913 9,427,773 516,860 6% 9,602,311 174,538 2%

43 Loss Prevention & Planning 623,074 623,074 651,037 27,963 4% 660,902 9,865 2%

44 Disaster Preparedness 158,410 158,410 157,984 (426) 0% 169,467 11,483 7%

45 Marine Safety Services 849,668 849,668 914,652 64,984 8% 933,986 19,334 2%

46 11,085,395 (3,809) 11,081,586 11,721,038 639,452 6% 11,944,722 223,684 2%

$ incr/decr from

FY11-12 Budget

%

change

ProposedProposed$ incr/decr from

FY10-11

Budget

%

change

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Schedule C-1

Detail of General Fund Revenues, Expenditures, and Transfers

FY2010-11: 3rd Quarter Adjustments and Proposed FY2011-12 & FY2012-13

Column 1 Column 2 Column 3 Column 4 Column 6 Column 7 Column 8 Column 9 Column 10 Column 11

FY 10-11 FY 10-11 FY10-11 FY 11-12 FY 12-13

Mid Year Off cycle Revised

Revise BudgetAdoption Date 2/16/2011 4/27/2011

$ incr/decr from

FY11-12 Budget

%

change

ProposedProposed$ incr/decr from

FY10-11

Budget

%

change

Public Works:

47 Administration 233,431 233,431 245,338 11,907 5% 244,855 (483) 0%48 Emergency Flood Control

49 Street Maintenance 488,239 17,000 505,239 1,652,442 1,147,203 235% 1,679,197 26,755 2%

50 Facility Maintenance-Civic 287,554 287,554 322,282 34,728 12% 326,778 4,496 1%

51 Facility Maintenance-Fire Station 163,262 163,262 187,480 24,218 15% 191,719 4,239 2%

52 Facility Maintenance-PW Yard 198,563 198,563 203,475 4,912 2% 211,830 8,355 4%

53 Facility Maintenance-Library 265,035 265,035 275,199 10,164 4% 282,421 7,222 3%

54 Storm Water Maintenance 659,022 (17,000) 642,022 629,922 (12,100) -2% 645,424 15,502 2%55 Storm Water Flood Control 135,222 135,222 124,097 (11,125) -8% 125,975 1,878 2%

56 2,430,328 0 2,430,328 3,640,235 1,209,907 50% 3,708,199 67,964 2%

Engineering Services:

57 City Engineering 2,252,261 2,252,261 2,463,123 210,862 9% 2,514,171 51,048 2%

58 Traffic Engineering 768,729 768,729 712,341 (56,388) -7% 715,657 3,316 0%

59 Storm Water Compliance 751,004 751,004 766,432 15,428 2% 771,631 5,199 1%60 3,771,994 0 3,771,994 3,941,896 169,902 5% 4,001,459 59,563 2%Parks and Recreation:

61 Administration 530,283 530,283 512,120 (18,163) -3% 527,910 15,790 3%

62 Park Services 1,174,255 1,174,255 1,207,207 32,952 3% 1,382,025 174,818 14%

63 Beach Services 470,909 470,909 491,524 20,615 4% 495,222 3,698 1%

64 Recreational Trails 99,807 99,807 122,542 22,735 23% 122,694 152 0%

65 Recreation Services 576,528 576,528 625,883 49,355 9% 620,605 (5,278) -1%

66 Community & Senior Center 1,152,157 1,152,157 1,169,295 17,138 1% 1,174,232 4,937 0%67 Animal Regulation 349,905 349,905 348,505 (1,400) 0% 348,505 0 0%

68 4,353,844 0 4,353,844 4,477,076 123,232 3% 4,671,193 194,117 4%69 Subtotal 46,273,647 10,191 46,283,838 48,600,840 2,317,002 5% 49,879,025 1,278,185 3%

70 Continuing Appropriations

71 TOTAL EXPENDITURES 46,273,647 10,191 46,283,838 48,600,840 2,317,002 49,879,025 1,278,185

Excess of Revenues72 Over Expenditures 5,106,722 (10,191) 5,096,531 3,835,365 (1,261,166) 3,482,111 (353,254)

General Fund Transfers To/From Other City Funds73 Transfers Out of GF 368,568 368,568 739,250 721,539

74 Transfers In to GF 149,948 205,828 1,474,482 1,503,190

75 Transfers to Debt Service 3,018,412 3,018,412 3,771,456 3,591,461

76 Transfers to Capital Projects 1,929,298 1,922,298 3,758,360 982,60077 Total Transfers 5,166,330 5,103,450 6,794,584 3,792,410

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Schedule D

Interfund Transfer Schedule - City Funds


FUND FROM FUND TO AMOUNT PURPOSE

FY2011-12 FY2012-13

General (101) Self-Insurance (113) 692,711 675,000 Provide for insurance division

operations

General (101) Sr Nutrition Program (221) 46,539 46,539 Subsidize Sr Nutrition Program

General (101) Debt Service (321) 3,771,456 3,591,461 For Debt Service Payments

General Fund Sub-Total 4,510,706 4,313,000

HUTA (Gas Tax) Fund (201) General Fund (101) 1,262,814 1,057,421 Provide for street maintenance costs

Fire Mitigation Fees Fund (272) General (101) 64,092 39,584 Offset costs of Fire Station Reconstruction

Community Facilities Fund (237) General (101) 18,272 18,272 Reimbursement to GF for capital Projects

Sales Tax Receivable (192) General (101) 129,304 387,913 Encinitas Ranch Sales TaxRepayment (Fund 192)

Parkland Acquisition Fund (234) Debt Service Fund (321) 100,000 100,000 Fund debt service on the Park

property purchase

Vehicle Replacement Fund (693) SDWD Vehicle Replacement Fund (539) 317,104 0 One time transfer to separate SDWD

vehicle replacement from City

Machinery & Equipuipment Debt Service Fund (321) 172,631 0 One time transfer to separate SDWD

Replacement Fund (694) mach & equip replacement from City

Fire Apparatus Fund (695) Debt Service Fund (321) 236,607 270,000 Lease payments on fire apparatus

TOTAL TRANSFERS 6,811,530 6,186,190

SUMMARY OF FUNDS RECEIVING TRANSFERS

General Fund 1,474,482 1,503,190

Self Insurance Fund 692,711 675,000

Sr Nutrition Program Fund 46,539 46,539

Debt Service Fund 4,108,063 3,961,461

SDWD Vehicle Replacemnt Fund 489,735 0


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Schedule D

Interfund Transfer Schedule - Cardiff Sanitary Division


FY2011-12 FY2012-13

FUND FROM FUND TO AMOUNT AMOUNT PURPOSE

Operating (501) Capital Replacement (502) 1,857,076 1,609,675 Funds in excess of the Operating Reserve

Requirement are transferred for capital

projects.

Capital Replacement 502) Debt Service (504) 715,000 715,400 SEJPA Debt Service payment.

TOTALS 2,572,076 2,325,075


Capital Replacement Fund (502) 1,857,076 1,609,675

Debt Service Fund (504) 715,000 715,400


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Schedule D

Interfund Transfer Schedule - Encinitas Sanitary Division


FY2011-12 FY2012-13

FUND FROM FUND TO AMOUNT AMOUNT PURPOSE

Operating (521) Capital Replacement (522) 1,278,998 1,275,688 Funds in excess of the

Operating Reserve Requirement are

transferred for capital projects.



Capital Replacement Fund (522) 1,278,998 1,275,688


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Department Personnel Summary - Fiscal Years 2008-09 through 2012-13

FY 11-12 FY 12-13

FY 08-09 FY 09-10 FY 10-11 Dept/Mgr Dept/MgrDEPARTMENT/POSITION Approved Approved Approved Proposed Proposed

GENERAL GOVERNMENT

CITY COUNCIL

Executive Secretary (Council Secretary) 1.00 1.00 1.00 1.00 1.00

City Council Subtotal 1.00 1.00 1.00 1.00 1.00

LEGAL SERVICES

City Attorney - Contract 0.00 0.00 0.00 0.00 0.00

City Attorney Subtotal 0.00 0.00 0.00 0.00 0.00

CITY MANAGER

City Manager 1.00 1.00 1.00 1.00 1.00

Deputy City Manager1 0.00 0.00 1.00 1.00 1.00

Assistant to City Manager1 1.00 1.00 0.00 0.00 0.00

Senior Management Analyst2

0.00 0.00 1.00 1.00 1.00

Management Analyst I, II, III2

1.00 1.00 0.00 0.00 0.00

Executive Secretary 1.00 1.00 1.00 1.00 1.00

Arts Administrator 1.00 1.00 1.00 1.00 1.00

Intern 0.50 0.50 0.50 0.50 0.50

City Manager Subtotal 5.50 5.50 5.50 5.50 5.50

Human Resources Division

Department Manager I, II (Personnel Officer) 1.00 1.00 1.00 1.00 1.00

Human Resources Supervisor 1.00 1.00 1.00 1.00 1.00

Human Resources Analyst I, II, III3 0.00 0.00 3.25 3.25 3.25

Human Resources Technician I, II, /HR Analyst3

3.75 3.75 0.50 0.00 0.00Human Resources Technician I, II

3 0.00 0.00 0.00 0.50 0.50

Program Assistant I, II, III 0.60 0.60 0.60 0.60 0.60

Human Resources Subtotal 6.35 6.35 6.35 6.35 6.35

Information Technology (IT)/Geographic Information Systems (GIS) Divisions

Department Manager I, II (IT Manager) 1.00 1.00 1.00 1.00 1.00

IT Project Manager I, II (IT Division) 1.00 1.00 1.00 0.00 0.00

IT Supervisor (IT Division)5 0.00 0.00 0.00 2.00 2.00

Information Technology Analyst I, II, III 5.00 5.00 5.00 4.00 4.00

Information Technology Technician I, II4 0.00 0.00 1.00 1.00 1.00

IT Supervisor (GIS Division)5 0.00 0.00 0.00 1.00 1.00

IT Project Manager (GIS Division)5 2.00 2.00 2.00 1.00 1.00

G.I.S. Analyst I, II, III4 0.75 0.75 2.00 2.00 2.00

Intern - G.I.S.4 0.50 1.00 0.00 0.00 0.00

IT/GIS Subtotal 10.25 10.75 12.00 12.00 12.00

1FY2010-11Position Reclassified from Assistant to the City Manager to Deputy City Manager

2FY2010-11 Position Reclassified from Management Analyist I, II, III to Senior Management Analyst

3FY2010-11 HR Analyst Reclassified as HR Analyst I, II, III and HR Technician Reclassified as HR Technician I, II

4

FY2010-11 1.0 GIS Intern Reclassified as GIS Analyst I, II, III, .25 additional FTE as GIS Analyst I, II, III and Approved 1.0 Additonal FTE IT Technician I, II.5

FY2010-11 IT/GIS Project Manager I/II Reclassified as IT/GIS Supervisor and GIS Project Manager I.

There is a sub-total at the end of each Department (General Government, Planning and Building, Public Safety, Public Works, Engineering, and Parks an

Recreation). For the allocation of personnel to specific division, see the individual Expenditure Plans in Sections IV and VII

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FY 11-12 FY 12-13

FY 08-09 FY 09-10 FY 10-11 Dept/Mgr Dept/Mgr

DEPARTMENT/POSITION Approved Approved Approved Proposed Proposed

CITY MANAGERS OFFICE - Continued

Risk Management Division

Department Manager I, II (Risk Manager) 1.00 1.00 1.00 1.00 1.00

Risk/Safety Analyst I, II, III 1.00 1.00 1.00 1.00 1.00Program Assistant I, II, III 0.50 0.50 0.50 0.50 0.50

Risk Management Subtotal 2.50 2.50 2.50 2.50 2.50

City Manager's Subtotal 24.60 25.10 26.35 26.35 26.35

CITY CLERK

Department Director (City Clerk) 1.00 1.00 1.00 1.00 1.00

Deputy City Clerk 1.00 1.00 1.00 1.00 1.00

Program Coordinator 1.00 1.00 1.00 1.00 1.00


City Clerk Subtotal 5.00 5.00 5.00 5.00 5.00

FINANCE DEPARTMENT

City Administration

Department Director 1.00 1.00 1.00 1.00 1.00

Finance Manager I, II, III2

2.00 3.00 3.00 3.00 3.00

Management Analyst I, II, III2

1.50 0.50 0.50 0.50 0.50

Finance Analyst I, II, III1

0.00 0.00 2.00 2.00 2.00

Accountant I, II1

2.90 2.90 1.40 1.40 1.40

Finance Technician I, II, III 4.50 4.50 4.00 4.00 4.00

City Administration Services Subtotal 11.90 11.90 11.90 11.90 11.90

FINANCE DEPARTMENT

San Dieguito Water District

Finance Supervisor3

1.00 0.00 0.00 0.00 0.00

Finance Technician I, II, III3

1.00 0.00 0.00 0.00 0.00

Program Assistant I, II, III3

0.95 0.00 0.00 0.00 0.00

Water Administrative Services Subtotal 2.95 0.00 0.00 0.00 0.00

Financial Services Subtotal 14.85 11.90 11.90 11.90 11.90

1FY2010-11 Reclassification of 1.50 Accountant Classification and .50 FTE Finance Technician for a Total of 2.00 FTE Finance Analyst I, II, III

2 FY2008-09 Reclassification from Management Analyst III to Finance Manager I

3FY2008-09 Move SDWD staff from Finance Department to Public Works Department

General Government Total 45.45 43.00 44.25 44.25 44.25

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FY 11-12 FY 12-13



PLANNING & BUILDINGDepartment Director 1.00 1.00 1.00 1.00 1.00

Principal Planner I, II 2.00 2.00 2.00 2.00 2.00

Senior Planner I, II 3.00 3.00 3.00 3.00 3.00

Environmental Projects Manager 1.00 1.00 1.00 1.00 1.00

Management Analyst I, II, III 0.75 0.75 0.75 0.75 0.75

Program Administrator 1.00 1.00 1.00 1.00 1.00

Code Enforcement Manager 1.00 1.00 1.00 1.00 1.00

Planner I, II, III, IV 8.50 8.50 8.50 8.50 8.50

Dept. Administrative Support Coordinator 1.00 1.00 1.00 1.00 1.00

Code Enforcement Officer I, II, III 1.50 1.50 1.50 1.50 1.50


Management Intern 0.50 0.50 0.50 0.50 0.50


Planning & Building Subtotal 26.75 26.75 26.75 26.75 26.75

Planning & Building Total 26.75 26.75 26.75 26.75 26.75

PUBLIC SAFETY - Fire & Marine Safety ServicesDepartment Director 1.00 1.00 1.00 1.00 1.00

Fire Deputy Chief 3.00 3.00 3.00 3.00 3.00

Senior Management Analyst 1.00 1.00 1.00 1.00 1.00


Fire Marshal 1.00 1.00 1.00 1.00 1.00

Senior Deputy Fire Marshal 1.00 1.00 1.00 1.00 1.00Deputy Fire Marshal I, II 3.00 3.00 3.00 3.00 3.00

Fire Captains 15.00 15.00 15.00 15.00 15.00

Fire Engineers 15.00 15.00 15.00 15.00 15.00

Firefighters2 1.00 1.00 1.00 0.00 0.00

Firefighter/Paramedics2 14.00 14.00 14.00 15.00 15.00



Marine Safety Captain 1.00 1.00 1.00 1.00 1.00

Marine Safety Lieutenant 1.00 1.00 1.00 1.00 1.00

Marine Safety Sergeant 2.00 3.00 3.00 3.00 3.00

Ocean Lifeguard I, II, Senior (Seasonal)1 5.00 5.00 0.00 0.00 0.00

Fire & Marine Safety Subtotal 67.00 68.00 63.00 63.00 63.00

2 FY2011 Ocean Lifeguard I, II, Senior (Seasonal) are converted to Contract Employees3 FY2011 Position Reclassifed to Firefighter/Paramedic.

Public Safety Total 67.00 68.00 63.00 63.00 63.00

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FY 11-12 FY 12-13



PUBLIC WORKSCity Support


Superintendent1 1.90 0.90 0.90 0.90 0.90Senior Management Analyst - PW 0.80 0.90 0.90 0.90 0.90


Fleet Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00

Assistant Superintendent 1.00 1.00 1.00 1.00 1.00

Utility & Maintenance Supervisor I, II1 0.00 1.00 1.00 1.00 1.00

Facilities Specialist 2.00 2.00 2.00 2.00 2.00

Utility & Maintenance Field Supervisor1 3.00 2.00 2.00 2.00 2.00

Heavy Equipment Mechanic I, II 2.00 2.00 2.00 2.00 2.00


Utility & Maintenance Tech. I, II, III, IV 14.00 14.00 14.00 14.00 14.00


Program Assistant I, II, III

1

0.00 1.00 1.00 1.00 1.00Intern 0.50 0.50 0.50 0.50 0.50

City Support Subtotal 29.40 28.85 28.85 28.85 28.85

PUBLIC WORKSWater District Support


Assistant District Manager 1.00 1.00 1.00 1.00 1.00

Senior Engineer 1.00 1.00 1.00 1.00 1.00

Superintendent5 0.00 0.00 0.00 1.00 1.00

Assistant Superintendent1 & 5 1.00 1.00 1.00 0.00 0.00

Senior Management Analyst - PW 0.20 0.10 0.10 0.10 0.10

Engineer I, II5 1.00 1.00 1.00 0.00 0.00

Utility & Maintenance Specialist I, II1 5.00 6.00 5.00 5.00 5.00

Utility & Maintenance Field Supervisor1 2.00 1.00 1.00 1.00 1.00

Program Coordinator5 1.00 1.00 1.00 2.00 2.00

Engineering Specialist I, II1 & 3 2.00 1.00 2.00 2.00 2.00

Water Conservation Specialist I, II1 0.00 1.00 1.00 1.00 1.00


Utility & Maintenance Tech. I, II, III, IV1 6.00 7.00 7.00 7.00 7.00

Program Administrator - SDWD5 0.00 0.00 0.00 1.00 1.00

Management Analyst I, II, III - SDWD3 & 5 0.00 0.00 1.00 0.00 0.00

Finance Supervisor2 & 3

0.00 1.00 0.00 0.00 0.00

Finance Technician I, II, III2 & 4

0.00 1.00 2.00 2.00 2.00

Program Assistant I, II, III2 & 4 1.00 2.00 1.00 1.00 1.00

Customer Service Representative1 1.00 0.00 0.00 0.00 0.00

Water Support Subtotal 22.70 25.40 25.40 25.40 25.40

Public Works Total 52.10 54.25 54.25 54.25 54.25

1 Results of 2008-2009 Classification Maintenance Project

2 FY2008/09 1.0 Finance Supervisor, 1.0 Finance Technician and .95 Program Assistant transferred from Finance Department. Proposed addiitional .05 Program

Assistant to increase .95 to 1.0 FTE

3 FY 2010/11 Finance Supervisor position reclassifed as a Management Analyst I, II, III and Utility & Maintenance Specialist I, II reclassified as an Engineering Specialist I, II

4 Results of 2009-2010 Classification Maintenance Project

5 Results of Reorganization of Water Support FY2011

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FY 11-12 FY 12-13


ENGINEERING

City

Department Director/ City Engineer 1.00 1.00 1.00 1.00 1.00

Deputy City Engineer 1.00 1.00 1.00 1.00 1.00

Senior Engineer 3.00 3.00 3.00 3.00 3.00


Program Administrator (Clean Water) 1.00 1.00 1.00 1.00 1.00

Program Administrator (Coastal Zone) 0.90 0.90 0.90 0.85 0.85

Engineer I, II 6.00 6.00 6.00 6.00 6.00

Engineering Specialist I, II, III 6.00 6.00 6.00 6.00 6.00

Superintendent (Public Works) 0.10 0.10 0.10 0.10 0.10

Park and Beach Supervisor I, II 0.82 0.82 0.82 0.82 0.82

Stormwater Environmental Spec. I, II, III 3.00 3.00 3.00 3.00 3.00


Program Assistant I, II, III (Engineering & Clean Water) 2.00 2.00 2.00 2.00 2.00

Program Coordinator (Public Works) 0.30 0.15 0.15 0.15 0.15Management Intern

1 0.50 0.00 0.00 0.00 0.00

Traffic Intern 0.50 0.50 0.50 0.50 0.50

Engineering Subtotal 28.12 27.47 27.47 27.42 27.42

1Eliminate .50 Management Intern, transferred to G.I.S. in Information Technology Division

Engineering Total 28.12 27.47 27.47 27.42 27.42

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FY 11-12 FY 12-13


PARKS & RECREATION

Civic Center Location


Park and Beach Superintendent 1.00 1.00 1.00 1.00 1.00

Recreation Superintendent 1.00 1.00 1.00 1.00 1.00

Park and Beach Supervisor I/II 2.18 2.18 2.18 2.18 2.18


Management Analyst I/II/III 1.00 1.00 1.00 1.00 1.00

Department Administrative Support Coordinator 1.00 1.00 1.00 1.00 1.00

Program Assistant I/II/III 1.00 1.00 1.00 1.00 1.00

Recreation Supervisor I/II 3.00 3.00 3.00 3.00 3.00

Community & Senior Center Location

Community Center Manager 1.00 1.00 1.00 1.00 1.00

Senior Center Manage 1.00 1.00 1.00 1.00 1.00

Facilities Specialist 1.00 1.00 1.00 1.00 1.00

Recreation Supervisor I/II 3.50 3.50 3.50 3.50 3.50

Program Assistant I/II/III 2.50 2.50 2.50 2.50 2.50

Parks & Recreation Subtotal 21.18 21.18 21.18 21.18 21.18

Parks & Recreation Total 21.18 21.18 21.18 21.18 21.18

City Personnel Total 240.60 240.65 236.90 236.85 236.85

Public Works

Total

23%

Engineering

Total

12%

Parks &

Recreation Total

9%

General

Government

Total

18%

Planning &

Building Total

11%

Public Safety

Total

27%

Distribution of Personnel by Department

FY2011-12 & FY2012-13 236.85 FTE's

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Page 1 of 13

Revenue by Fund Source

FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13

FUND REVENUE DESCRIPTION Actual Actual Estimated Projected Projected

GENERAL FUND (Fund 101)

Property Taxes

Current Secured 24,186,421 24,448,658 24,444,942 24,669,835 25,163,232

Property Taxes in Lieu of Vehicle License Fees 5,069,228 5,105,327 5,107,643 5,143,397 5,246,265

Current Unsecured 870,287 931,602 900,000 900,000 918,000

Delinquent, Secured and Unsecured 830,741 670,949 704,000 704,000 718,080

Homeowner Exemptions 252,612 257,711 245,600 245,600 250,512

State Secured Unitary 231,297 235,261 235,000 235,000 239,700

Supplemental, Secured, Unsecured, Delinquent 584,909 292,223 379,000 379,000 386,580

Property Tax Subtotal 32,025,495 31,941,731 32,016,185 32,276,832 32,922,369

Other Taxes

Sales & Use 7,436,678 7,146,006 7,041,302 7,609,822 7,760,896

Property Taxes in Lieu of Sales & Use 2,713,614 2,178,930 2,575,367 2,626,874 2,676,129

Transient Occupancy Tax 812,532 699,620 747,304 762,250 777,495

Transient Occupancy Tax-Short Term Rentals 68,441 244,776 175,264 180,000 183,600

Documentary Transfer Tax 280,034 343,423 280,000 285,600 291,312

Cable TV Franchises 941,120 969,304 940,400 949,804 959,302

Gas & Electric Franchises 812,637 666,710 806,450 814,515 822,660

Solid Waste Franchise 408,973 395,910 400,000 408,000 408,000

Other T axes S ubtotal 13,474,029 12,644,679 12,966,087 13,636,865 13,879,394

Licenses and Permits

Business Operation 24,078 20,584 20,000 28,755 28,755

Business Registration 86,761 118,980 132,400 128,000 128,000

Security Alarm 3,435 4,001 3,000 3,000 3,000

Nuisance/False Alarms 26,781 19,063 20,000 20,000 20,000

Short Term Rental Permits 17,468 16,050 15,000 15,000 15,000

License Fees and Permits 853 5,373 5,000 5,500 6,000

Permits Subtotal 159,376 184,051 195,400 200,255 200,755

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Page 2 of 13


FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13


GENERAL FUND (Continued)

Revenue from Other Agencies

F.E.M.A. - City 52,112 0 0 0 0

Federal Shared Revenue 0 16,567 0 0 0

ARRA 0 10,200 0 0 0

Motor Vehicle License Fees 232,912 189,115 169,984 169,984 169,984

City State Mandate Reimbursements/All Other 23,026 33,326 30,000 30,000 30,000

Other Agency Revenue 36,608 232,519 382,289 471,103 496,103

Other Agencies Subtotal 344,658 481,727 582,273 671,087 696,087

Charges for Current Services

Administrative

Internal Cost Allocations 1,633,718 1,347,174 1,414,536 1,722,838 1,722,838

SDWD Dev Support Services (33,089) (29,111) (29,900) (29,900) (29,900)

Applicant Planning Service Overhead 10,143 4,983 12,750 3,000 3,000Engineering Support to CSD/ESD 45,360 109,819 60,257 60,257 60,257

Other 10,750 342,854 242,575 100,000 100,000

Administrative Subtotal 1,666,882 1,775,719 1,700,218 1,856,195 1,856,195

Building

Building Fees 1,113,090 1,210,220 1,206,000 1,206,000 1,206,000

Building Subtotal 1,113,090 1,210,220 1,206,000 1,206,000 1,206,000

Fire Prevention

Plan Check, Review Fees, TPM's Commercial 73,547 81,089 17,640 39,560 34,875

Plan Check, Review Fees, TPM's Residential 30,024 24,810 13,350 19,000 18,250

Fire Other 70 (100) 8,450 0 0Fire Subtotal 103,641 105,799 39,440 58,560 53,125

Recreation

Recreation 12,437 14,458 13,000 13,000 13,000

Recreation Subtotal 12,437 14,458 13,000 13,000 13,000

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Page 3 of 13


FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13



Charges for Current Services (Continued)

Planning

Affordable Unit Policy 1,000 1,800 900 1,800 1,800

Appeals, Service Requests, Misc Reviews 7,320 9,115 10,200 4,250 4,250

Applicant Reimbursements 160,710 25,028 25,500 2,000 2,000

Boundary Adjustments and Annexation 3,600 4,500 6,200 4,500 4,500

Certificate of Compliance 3,600 7,800 3,000 3,600 3,600

Coastal Development Permi 28,800 20,400 32,000 40,000 40,000

Comprehensive Initial Study 17,400 17,600 17,600 17,600 17,600

Contract Administration 4,350 5,800 5,100 5,300 5,300

Design Review 52,800 63,000 60,200 41,600 41,600

Document Resales 795 625 0 0 0

General Plan Update Fee 0 625 20,000 20,000 20,000

Plan Check Review 61,850 64,300 56,900 69,900 69,900

Sign Review 4,700 5,225 4,175 5,300 5,300

Subdivisions Map 40,100 45,200 45,000 33,300 33,300

Time Extensions 3,200 1,600 800 0 0

Use Permit 68,800 103,600 43,200 48,400 48,400 Variance 3,200 3,200 6,000 6,400 6,400

Zoning Code and Plan Amendments 5,019 2,809 3,000 0 0

Other Planning Fees/Prior Year Adjustments/Refunds (40,482) (70,556) 5,600 0 0

Planning Subtotal 426,762 311,671 345,375 303,950 303,950

Engineering

Doc Resales, Other 47,737 60,541 49,095 47,415 47,415

Applicant Process/Inspection 2,700 3,400 0 3,600 3,600

Building Permits 73,860 74,362 73,315 78,415 78,415

Construction Fees 60,150 55,550 63,650 55,350 55,350

Encroachment Fees 7,030 11,770 8,550 14,100 14,100

Final Map Processing Fee 26,000 52,800 44,000 32,800 32,800

Grading Inspection Fees 231,105 168,570 276,795 252,428 252,428

Grading Plan Check 132,250 157,550 126,750 141,200 141,200

Improvement Inspection Fees 33,020 31,100 0 24,367 24,367

Improvement Plan Check 61,200 39,441 51,000 51,000 51,000

Parcel Map Processing Fees 3,325 2,025 1,875 1,875 1,875

Street Name Changes 0 3,500 3,500 3,500 3,500

Vacation Fees 3,500 0 7,000 3,500 3,500

Other Fees/Prior Year Adjustments/Refunds 64,759 126 1,750 0 0

Engineering Subtotal 746,636 660,735 707,280 709,550 709,550

Miscellaneous

Digital Data 2,393 2,575 1,000 1,000 1,000

GIS Subtotal 2,393 2,575 1,000 1,000 1,000

Charges for Services Subtotal 4,071,841 4,081,177 4,012,313 4,148,255 4,142,820

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Page 4 of 13


FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13



Fines, Forfeitures and Penalties

Vehicle Code and Court Fines 210,418 183,311 240,380 180,000 185,000

Red Light Camera Citations 249,122 268,121 265,000 265,000 265,000

Parking Citations 185,343 190,787 209,500 209,500 209,500

Vehicle Abatement/City Abandoned 92,550 87,697 70,000 60,000 60,000

Administrative Citations 4,039 10,666 6,000 6,000 6,000

Weed Abatement Reimbursement 4,370 20,371 9,000 9,000 9,000

Penalties/Other 180 250 150 250 250

Fines Subtotal 746,022 761,203 800,030 729,750 734,750

Use of Money and Property

Investment Earnings 847,796 391,940 310,670 347,069 347,069

Property Rental 99,961 116,561 93,893 93,893 93,893

Cell Tower 0 233,786 0 0 0

Room Rentals: Civic Center, Library 7,755 6,455 7,000 7,000 7,000

Insurance 5,902 5,059 5,000 5,000 5,000

Moonlight Beach Concession 29,221 27,839 25,000 25,000 25,000

Donations 500 29,581 63,618 0 0

Use of Money Subtotal 991,135 811,221 505,181 477,962 477,962

Other Revenue and Transfers from Other Funds

Other (Financing Sources) 0 0 0 0 0

Property Reimbursements/Sale of Property 4,958 0 0 0 0

Booking Fee Recoveries 36,567 37,910 35,000 37,000 38,000

Cost Recovery 101,237 78,045 10,000 10,000 10,000

Law Enforcement 0 0 227,900 215,700 226,500

Outside Contributions 0 284,027 0 0 0Miscellaneous 115,062 108,116 30,000 32,500 32,500

Subtotal 257,824 508,098 302,900 295,200 307,000

General Fund Total 52,070,380 51,413,887 51,380,369 52,436,206 53,361,136

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Page 5 of 13


FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13


SELF-INSURANCE FUND (Fund 113)

State Reimbursement Programs 0 0 750 750 750

Management Support 156,379 149,173 156,631 134,560 134,560

Workers' Comp Premiums 466,371 480,222 487,000 578,867 578,867

Unemployment Premiums 74,394 77,067 81,000 85,805 85,805

Investment Earnings 93,728 0 0 0 0

Insurance Refunds 91,232 95,993 17,500 17,500 17,500

Miscellaneous Revenue 116,049 102,585 105,000 255,000 255,004

Self-Insurance Fund Total 998,153 905,040 847,881 1,072,482 1,072,486

SPECIAL PROJECTS FUND (Fund 119)


Bond Proceeds 0 0 0 0 0

Special Projects Fund Total 234,755 0 0 0 0

JR LIFEGUARD PROGRAM FUND (Fund 135)

Investment Earnings 0 0 184,551 147,762 158,877

Bond Proceeds 0 0 0 0 0

Jr Lifeguard Program Fund Total 0 0 184,551 147,762 158,877

RECREATION PROGRAMS FUND (Fund 146)

Participant Fees 798,230 1,057,612 942,219 1,078,581 1,078,581

Community and Senior Center Facility Rental 125,146 128,831 128,000 128,000 128,000

Senior Nutrition Grant Program/ARRA* 61,561 85,678 0 0 0

Senior Nutrition Donations* 30,201 25,530 0 0 0

Surf Camp Permit Fees 0 28,685 29,000 29,000 29,000


Miscellaneous 1,383 0 0 0

Recreation Programs Fund Total 1,021,691 1,326,336 1,099,219 1,235,581 1,235,581

*Sr Nutrition Program and Jr. Lifeguard Program moved from 146 fund to 221 and 135 funds beginning FY11

CIVIC CENTER IMPROVEMENTS (Fund 152)


Property Rental 1,045,000 1,065,000 1,070,000 1,070,000 1,070,000

Civic Center Improvements Fund Total 1,060,233 1,065,000 1,070,000 1,070,000 1,070,000

SALES TAX RECEIVABLES (Fund 192)

Investment Earnings 71,547 5,004 0 0 0

Sales Tax Receivables Total 71,547 5,004 0 0 0

3 - 5


50/297

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FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13


DEBT ISSUANCE (Fund 195)

Financing Sources 0 0 0 0 0

Debt Issuance Fund Total 0 0 0 0 0

ASSET FORFEITURE FUND (Fund 261)

Forfeiture Proceeds 0 92 0 0 0

Investment Earnings 2,430 821 1,014 517 517

Asset Forfeiture Fund Total 2,430 913 1,014 517 517

SUPPLEMENTAL LAW ENFORCEMENT FUND (Fund 262)

Other Agency Shared Revenue 100,000 100,000 100,000 0 0


Supplemental Law Enforcement Fund Total 103,625 100,000 100,000 0 0

FEDERAL JUSTICE ASSISTAN

Documents

Draft Operating Budget 41911