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HomeMy WebLinkAbout2015-03-09 Ordinance 5310ORDINANCE NO. 5310. ORDINANCE OF THE COUNCIL OF THE CITY OF PALO ALTO AUTHORIZING CLOSING OF THE BUDGET FOR THE FISCAL YEAR ENDING JUNE 30, 2014 The Council of the City of Palo Alto does ORDAIN as follows: SECTION 1. The Council of the City of Palo Alto finds and determines as follows: A. Pursuant to the provisions of Section 12 of Article Ill of the Charter of the City of Palo Alto and as set forth in Section 2.28.070 of the Palo Alto Municipal Code, the Council on June 10, 2013 did adopt a budget for Fiscal Year 2014; and B. Fiscal Year 2014 has ended and the financial results, although subject to post- audit adjustment, are now available. SECTION 2. Pursuant to Section 2.28.080 of the Palo Alto Municipal Code, the City Manager during Fiscal Year 2014 did amend the budgetary accounts of the City of Palo Alto to reflect: - A. Additional appropriations authorized by ordinance of the City Council. B. Amendments to employee compensation plans adopted by the City Council. C. Transfers of appropriations from the contingent account as authorized by the City Manager. D. Redistribution of appropriations between divisions, cost centers, and objects within various departments as authorized by the City Manager. E. Fiscal Year 2014 appropriations which on July 1, 2013 were encumbered by properly executed, but uncompleted, purchase orders or contracts. SECTION 3. The Council hereby approves adjustments to the Fiscal Year 2014 budget as shown on attached Exhibit 1. SECTION 4. The Council hereby re-appropriates Fiscal Year 2014 appropriations in certain departments and categories, as shown on the attached Exhibit 2, which were not encumbered by purchase order or contract, at year end into the Fiscal Year 2015 budget. SECTION 5. The Fiscal Year 2014 encumbered balances for the departments Page 1 of 4 and categories shown on Exhibit 4 shall be carried forward and re-appropriated to those same departments and categories in the Fiscal Year 2015 budget. SECTION 6. The City Manager is authorized and directed: A. To close the Fiscal Year 2014 budget accounts in all funds and departments and, as required by the Charter of the City of Palo Alto, to make such interdepartmental transfers in the 2014 budget as adopted or amended by ordinance of the Council; and B. To close and adjust various Capital Improvement Projects (CIP) as shown in Exhibit 3 and move all completed CIP to their respective reserve funds indicated in Exhibit 1; and C. To fund the Budget Stabilization Reserve in accordance with the General Fund Reserves Policy adopted by the City Council. SECTION 7. The General Fund Budget Stabilization Reserve is hereby decreased by the sum of Four Million One Hundred Twenty Seven Thousand Six Hundred Eighty Two Dollars ($4,127,682) as described in Exhibit 1. SECTION 8. The Water Rate Stabilization Reserve is hereby decreased by the sum of Six Million Nine Hundred Seventy Nine Thousand Six Hundred Ninety Seven Dollars ($6,979,697) as described in Exhibit 1. SECTION 9. The Electric Distribution Rate Stabilization Reserve is hereby decreased by the sum of Three Hundred Seventeen Thousand Five Hundred Six Dollars ($317,506) as described in Exhibit 1. SECTION 10. The Fiber Optics Rate Stabilization Reserve is hereby decreased by the sum of Five Hundred Nineteen Thousand Dollars ($519,000) as described in Exhibit 1. SECTION 11. The Gas Distribution Rate Stabilization Reserve is hereby decreased by the sum of Eight Hundred Forty One Thousand One Hundred Ninety Six ($841,196) as described in Exhibit 1. SECTION 12. The Gas Supply Rate Stabilization Reserve is hereby decreased by the sum of One Hundred Seventy Four Thousand Dollars ($174,000) as described in Exhibit 1. SECTION 13. The Wastewater Treatment Rate Stabilization Reserve is hereby increased by the sum of Four Thousand Six Hundred Sixty Dollars ($4,660) as described in Exhibit 1. Page 2 of 4 SECTION 14. The Refuse Rate Stabilization Reserve is hereby decreased by the sum of Nine Hundred Seventy Seven Dollars ($977) as described in Exhibit 1. SECTION 15. The Storm Drainage Rate Stabilization Reserve is hereby decreased by the sum of One Thousand Five Hundred Thirty Four Dollars ($1,534) as described in Exhibit 1. SECTION 16. The University Avenue Parking Permit Fund is hereby increased by Two Thousand Ten Dollars ($2,010) as described in Exhibit 1. SECTION 17. The California Avenue Parking Permit Fund is hereby increased by Three Hundred Dollars ($300) as described in Exhibit 1. SECTION 18. The Federal Equitable Sharing Fund is hereby decreased by Two Thousand Nine Hundred Sixty Dollars ($2,960} as described in Exhibit 1. SECTION 19. The State Deferred Revenue Fund is hereby decreased by Two Thousand One Hundred Ninety Eight ($2,198) as described in Exhibit 1. SECTION 20. The Stanford/EI Camino Fund is hereby decreased by Four Hundred Ten Thousand Dollars ($410,000} as described in Exhibit 1. SECTION 21. The Public Art Fund is hereby decreased by Four Thousand Six Hundred Sixty One Dollars ($4,661} as described in Exhibit 1. SECTION 20. The Law Enforcement Services Fund is hereby decreased by Two Hundred Twenty Seven Thousand Seven Hundred Ten Dollars ($227,710) as described in Exhibit 1. SECTION 21. The Law Enforcement Block Grant Fund is hereby decreased by Eight Hundred Twelve Dollars ($812) as described in Exhibit 1. SECTION 22. The Technology Fund is hereby decreased by Eight Hundred Nineteen Thousand Three Hundred Seventy Eight Dollars ($819,378) as described in Exhibit 1. SECTION 23. The Capital Projects Fund Reserve is hereby decreased by Three Million, Eight Hundred Fourteen Thousand Four Hundred Dollars ($3,841,400} as described in Exhibit 1. SECTION 24. Upon completion of the independent audit, detailed financial statements reflecting the changes made by the Sections 7 through 18 of this ordinance shall be published as part of the annual financial report of the City as required by Article Ill, Section 16, of the Charter of the City of Palo Alto and in accordance with generally Page 3 of 4 accepted accounting_principles. SECTION 25. As specified in Section 2.28.080(a) of the Palo Alto Municipal Code, a two-thirds vote of the City Council is required to adopt this ordinance. SECTION 26. The Council of the City of Palo Alto hereby finds that the enactment of this ordinance is not a project under the California Environmental Quality Act and, therefore, no environmental impact assessment is necessary. SECTION 27. As provided in Section 2.04.330 of the Palo Alto Municipal Code, this ordinance shall become effective upon adoption. INTRODUCED: February 9, 2015 PASSED: March 9, 2015 AYES: BERMAN, BURT, DUBOIS, FILSETH, SCHARFF, SCHMID, WOLBACH NOES: ABSTENTIONS: ABSENT: HOLMAN, KNISS '\t-t City Attorney ~~~- Mayor APPROVED: t. .saa" :!'$ - f.r Director of Afministrative Service Page 4 of 4 Use Changes Use Changes Use Changes Use Changes Transfer to the Technology Fund Transfer to IR Salary and Benefits Salary and Benefits Direct Charges Salary and Benefits Salary and Benefits Salary and Benefits Rents and Leases Source Changes Salary and Benefits Use Changes Salary and Benefits Use Changes Pages 1 of7 ATTACHMENT A, EXHIBIT 1 63,000 Increase the Transfer to the Technology Fund by $63,000 to adjust for the actual amount of the Technology Fee collected in the General Fund in Fiscal Year 2014 ($1,163,000). 4,000,000 Transfer an additional $4 million to the Infrastructure Reserve in accordance with the City Council approved Infrastructure Plan (June 9, 2014) (1,106,000) Allocate funding for salary increases to General Fund Departments 1,000,000 Allocate Departmental Salary Savings to Non-Departmental 148,682 Increase costs for the sale of water to the City. 4,105,682 (149,000) Allocate Departmental Salary Savings to Non-Departmental {149,000) (52,000) Allocate Departmental Salary Savings to Non-Departmental {52,000) 60,000 Allocate funding for salary increases from Non-Departmental 60,000 84,000 To recognize revenue for the Byrant Street rent 84,000 (408,000) Allocate Departmental Salary Savings to Non-Departmental {408,000) 453,000 Allocate funding for salary increases from Non-Departmental 453,000 11/19/2014 General Fund 2014 Use Changes Use Changes Use Changes Source Changes Changes Use Changes Salary and Benefits Salary and Benefits Salary and Benefits Salary and Benefits Salary and Benefits Reimbursements CIP ATTACHMENT A, EXHIBIT 1 (155,000) Allocate salary and benefits savings to the Police Department (166,000} Allocate Departmental Salary Savings to Non-Departmental (321,000} 593,000 Allocate funding for salary increases from Non-Departmental 155,000 Allocate salary and benefit savings from the library Department 748,000 (225,000) Allocate Departmental Salary Savings to Non-Departmental (ZZS,OOO) 4,000,000 Increase transfer from the General Fund in accordance with the City Council approved Infrastructure Plan (June 9, 2014} 4,000,000 158,600 Combined impact from adjustments to projects as outlined in Attachment A, ______ Exhibit3 158,600 Net Changes To (From) Reserves 3,841,400 Cap1tal Fund Infrastructure Reserve • Pages 2 of 7 11/19/2014 General Fund 2014 Use Changes FIBER OPTICS FUND Use Changes . ~ .. •• Use Changes I:. • ATIACHMENT A, EXHIBIT 1 20000020 38040 20000050 38170 20000040 38040 Direct Charges CIP CIP Salary and Benefits CIP Utility Purchases Direct Charges (494) Decrease costs for the sale of water to the City. (1,817,000) Changes in CIP Projects (See Atttachment A, Exhibit 3 for _ ___, ____ more detail) (1,817,494) 23,000 Changes in CIP Projects (See Atttachment A, Exhibit 3 for ______ more detail) 23,000 Ill 54,000 Increase costs to cover additional labor expenses related to pension and medical 80,000 Changes in CIP Projects (See Atttachment A, Exhibit 3 for more detail) 120,000 Increase costs to cover additional gas commodity purchases ----:----=19~6::...1ncrease costs for the sale of water to the City. 254,196 11/19/2014 Enterprise Funds 2014 WATER FUND ATTACHMENT A, EXHIBIT 1 CITY OF PALO ALTO YEAR END ADJUSTMENTS TO THE FISCAL YEAR 2014 ADOPTED BUDGET Source Changes Changes Use Changes Use Changes Use Changes Use Changes Cost Center Cost Category Amount Description Element Reimbursements CIP Direct Charges 20021103 30010 Direct Charges Direct Charges Direct Charges 200,508 Increase revenue for the sale of water to the City. 200,508 81,000 Changes in CIP Projects (See Amachment A, Exhibit 3 for more detail) ___ ...;:6:c:,2;::;05::..1ncrease costs for the sale of water to the City. 87,205 __ ___;(~4,!.:!6.::::60~) Decrease costs for the sale of water to the City. (4,660) -------:9.:.,77:....1ncrease costs for the sale of water to the City. 977 ___ ..:::1!.:!,5.::'-34::..1ncrease costs for the sale of water to the City. 1,534 11119/2014 Enterprise Funds 2014 Direct Charges Use Changes Direct Charges Use Changes Non-Capital Use Changes Operating Transfer Use Changes Interagency Use Changes Salaries & Benefits Use Changes Facilities & Equipment Use Changes ATTACHMENT A, EXHIBIT 1 ___ __.("'2,"'-01:;;.;0"-) Decrease costs for the sale of water to the City. (2,010) ____ ....!(:::;30::..:0:L.) Decrease costs for the sale of water to the City. (300) ____ ::.!2,::::;96::..:0:_ Increase to cover additional non-capital p-card expenses for FY 2014 2,960 ____ .::;2,"'19:;;.;8:..-Transfer to General Fund 2,198 410,000 Cost sharing expense between City of Palo Alto and County of Santa Clara for service _______ level improvements on Oregon Expressway 410,000 ____ 4.:.~.•:::;66::.:1:....1ncrease costs to cover additional labor expenses 4,661 227,710 Citizen Options for Public Safety (COPS) Grant funding from the State of California ------used to purchase front line law enforcement equipment 227,710 Net Changes To (From) Reserves (227,710) 11119/2014 Other Funds 2014 Facilities & Equipment Use Changes Source Changes Use Changes Transfer from the General Fund Contract Services Facilities & Equipment Direct Charges ATTACHMENT A, EXHIBIT 1 _____ 8::;1::2:...1ncrease costs to cover additional non-capital p-card expenses 812 63,000 Increase the Transfer from the General Fund by $63,000 to adjust for the actual amount of the Technology Fee collected in the General Fund in Fiscal Year 2014 ($1,163,000). 63,000 710,000 Increase costs to cover technology related contractual services 172,000 Increase costs to cover radio and communication equipment purchases 378 Increase costs for the sale of water to the City. 882,378 Net Changes To (From) Reserves {819,378) 11119/2014 Other Funds 2014 Fiscal Year 2014 Preliminarily Approved Reappropriations (October 20, 2014) General Fund Amount Preliminarily Department Fund Approved Reappropriation Justification Commitment Item City Manager's Office General 35,000 Business Registry Certificate Program: At the April29, 2014 City Council meeting, the Council 31070 Fund approved a recommendation to fund a Business Registry Certificate (BRC) Ordinance and Fee Program as a full cost-recovery replacemenUenhancement of the existing Use Certificate Process, with funds from the City Council Contingency. Staff has not been able to work on this project due to other competing priorities and the funding becoming available late in the fiscal year. Staff committed to return to Council before December 30, 2014 for approval of the BRC ordinance and program implementation and launch. CMR #4619 City Manager's Office General 25,000 Electric Vehicle Consultant: At the May 13, 2014 Policy and Services Committee Meeting, an 31070 Fund ordinance was approved requiring all new multi-family residential and non-residential construction to provide for current or future installation of electric vehicle (EV) chargers at the recommendation of the Electric Vehicle Supply Equipment Task Force. Funding was appropriated from the City Manager's Contingency to hire a consultant to implement this direction and guide developers in technical equipment decision making as well as provide training to staff during the review process; however, since this was not approved until the end of Fiscal Year 2014, staff could not complete the contract before the end of the fiscal year. CMR #4719 i City Manager's Office General 25,000 Ecological Footprint Analysis: A study is needed to assess the demand and consumption of 31070 Fund resources by the City as a whole compared to the availability of resources in the ecosystem surrounding and supporting the City. The results will provide a Palo Alto Consumption Land Use Matrix (GLUM) and the data from the GLUM will be used for the subsequent Climate Action Plan, that is scheduled to be presented to the Council in fall2014. Funding was appropriated from the City Manager's Contingency to conduct this study; however, the project was not able to be done in Fiscal Year 2014. Community Services General 297,834 Teen Programs: At the June 2, 2014 City Council meeting, the Council approved a 33000 Fund recommendation from the Policy and Services Committee to use the net revenue collected from 455 Bryant Street in Fiscal Years 2009 through 2013 ($213,834) to fund Teen Programs for Fiscal Year 2015. Per Council action, the fund balance of $213,834 is to be reappropriated in addition to the $84,000 in Fiscal Year 2014 proceeds for a total of $297,834. A long-term expenditure plan will be brought to Council in fall 2014, including use the estimated revenue for .fiscal Year 2015 of $84,000. CMR #4776 Development General 50,000 Digitize Fire Prevention Records: This funding will be used to digitize hi~torical records in the 31990 Services/Fire Fund Fire Prevention Bureau (FPB), and implement an electronic records management system for historical and future documents with collaboration from the Information Technology (IT) Department. This funding was appropriated in the Fire Department as pa~ of the Fiscal Year 2014 Operating Budget; however, the IT Department is still developing a citywide electronic records management strategy. As part of the Fiscal Year 2015 Operating Budget, !FPB was moved from the Fire Department to the Development Services Department. Reappropr;iation of these funds will allow FPB to digitize and move their records into an electronic records mamagement system once IT implements a citywide solution. i ' Attachment A, Exhibit 2 -Reappropriations.xlsx 11/18/2014,4:28 PM Fiscal Year 2014 Preliminarily Approved Reappropriations (October 20, 2014) Amount Preliminarily Department Fund Approved Reappropriation Justification Commitment Item Library General 600,000 Library Publications: In Fiscal Year 2012, the library received a donation of $1.9 million from the 32230 Fund Palo Alto Library Foundation of which $1.4 million was appropriated to the CIP and the balance of $500,000 was appropriated to the General Fund for the purchase of library collection materials (CMR #2258). The remaining General Fund balance of $100,000 has been reappropriated through Fiscal Year 2014 in anticipation of completion of the new Mitchell Park library. In addition, a second donation of $1.2 million was received from the Palo Alto Library Foundation in Fiscal Year 2014 (CMR #4092) of which $500,000 is requested for reappropriation in anticipation of completion of the new Rinconada library in Fiscal Year 2015. The balance of $100,000 from #2258 and $500,000 from #4092, for a total of $600,000, will be used for the purchase of collection materials in Fiscal Year 2015 in order to provide library patrons with the most current publications and productions. People Strategy and General 50,000 Temporary Salaries: Two employees, one working as a Human Resources Assistant and one 30030 Operations Fund working as a Labor Relations Manager will be out on maternity leave for approximately six months in Fiscal Year 2015. The PSO Department will have no vacant positions to start Fiscal Year 2015 to generate savings to hire temporary positions. Reappropriating Fiscal Year 2014 vacancy savings will allow PSO to hire temporary staff to backfill for the vacancies in Fiscal Year 2015. People Strategy and General 165,000 Management Development: Savings from Fiscal Year 2013 was carried forward to Fiscal Year 33140 Operations Fund 2014 to develop a citywide management training program; however, staffing resources were not available in Fiscal Year 2014 in PSO to implement the program. PSO is fully staffed going into Fiscal Year 2015, so this funding will be used for training programs in the following areas: Civics and Citizen Engagement, Leadership and Talent Exchange, Budget, Finance and Procurement, Interpersonal communication, Ethics and legal awareness, Presentation Skills, Business Writing, Time Management, Project management, Change Management, SkiiiSoft for Computer skills, Safety & Security and Personal and Professional Development. People Strategy and General 25,000 Well ness Program: Funding will be used to create a holistic, accessible and fun employee Operations Fund wellness program that encourages and supports healthy eating, work life balance, and an active lifestyle. The City launched an RFP several months ago, and the Department has received several responses and is in the process of reviewing the proposals; however, a vendor was unable to be selected in Fiscal Year 2014. Planning & Community General 256,596 Comprehensive Plan: The Comprehensive Plan update is a large project involving significant 31020 Environment Fund community engagement. The Plan is scheduled for completion at the end of 2015. Funds were budgeted in FY 2014 and $56,596 is available for reappropriation in addition to the Council approved a BAO on March 17, 2014 for an additional $200,000. These expenses include meetings, advertising, supplies, note taking, and additional professional services to address unanticipated events CMR #4554 Attachment A, Exhibit 2 -Reappropriations.xlsx 2 11/18/2014,4:28 PM Fiscal Year 2014 Preliminarily Approved Reappropriations (October 20, 2014) Amount Preliminarily Department Fund Approved Reappropriation Justification Commitment Item Police General 78,000 Police Utilization Study: In Fiscal Year 2013, funding was allocated for the department to hire a 31990 Fund consultant to conduct a utilization study of overall police operations; however the study was not completed due to competing workload demands. The funds were reappropriated to Fiscal Year 2014 to conduct the study; however, the Technical Services Division had many other projects that took precedence (Tri-City Computer Aided Dispatch, Records Management System, Patrol Vehicle Mobile Audio Video, etc.) and were again unable to conduct the utilization study. Reappropriation of these funds will allow Technical Services staff to determine the scope of the study, integrate it into their workload, and hire a consultant to conduct the study in Fiscal Year 2015. $ 1,607,430 Total General Fund Reappropriations Other Funds Fund Fund Rec.Amount Reappropriation Justification Airport 530 50,000 ~irport Legal Outside Counsel: Council has directed staff to take over the Palo Alto Airport prior 31010 to the end of the lease (2017) with the County of Santa Clara. The 2015 Adopted Operating Budget has assumed a Fiscal Year 2015 takeover. There are numerous documents that need to be written, negotiated, and approved by the City Council prior to the City taking back ownership of the operations. This reappropriation will allow for outside legal counsel that is anticipated due to the workload of the City Attorney's Office and specific expertise needed in this transaction. Capital Improvement 471 65,000 Long Range CCTV Cameras: Reappropriating these funds will allow the Fire Department to 38790 Fund purchase a fire weather camera to replace the current outdated camera that is mounted by Fire Station 8 in Foothill Park. This funding was originally appropriated as part of the FD-13000 CIP to replace the existing fire weather camera and add a second camera with thermal detection capabilities to act as an early warning system for fires in the foothills south of Palo Alto. The technology needs for the project were reevaluated in Fiscal Year 2014, and it was determined that the current funding will only be able fund the replacement of the fire weather camera. Reappropriation of these funds will allow for the purchase of the replacement camera in Fiscal Year 2015. The second thermal detection camera will be brought back for Council consideration in the future as a separate CIP. I Storm Drainage Fund 528 45,000 Storm Drainage Pump Station: This reappropriation will allow for a repair to one of the 24' 319901 pumps at the Storm Pump Station located at the Airport. During a routine inspection, it was recently discovered that water was leading from one of the pumps, which could lead to larger damages. The repair was not completed in Fiscal Year 2014 as a portion of the funding was used for design and configuration of storm software; a maintenance contract for storm software, and debris disposal. Funding will be used, in conjunction with Fiscal Year 2015 approved funding, to repair the pump in Fiscal Year 2015. Technology Fund 682 35,000 Council Chambers Voting System Replacement: Reappropriating these funds will allow for the 31230 replacement of the existing analog voting system in the Council Chambers, which is over 20 years old and no longer supported by the manufacturer. This project was unable to be completed in Fiscal Year 2014 due to other infrastructure and technology related projects that took precedence. This project needs to be done separately from the other technology upgrades to the Council Chambers, scheduled for Fiscal Year 2016, because there will be no way to electronically record the votes if the system fails. ---·--- Attachment A, Exhibit 2 -Reappropriations.xlsx 3 11/18/2014,4:28 PM Fiscal Year 2014 Preliminarily Approved Reappropriations (October 20, 2014) Amount Preliminarily Department Fund Approved Reappropriation Justification Commitment Item Technology Fund 682 50,000 Virtual Private Network Upgrade: Reappropriating these funds will allow the IT Department to 31290 complete upgrades to the Virtual Private Network (VPN) in order to enhance the security and scalability of the computing network, create additional functionality and access of mobile devices to the network, and ensure the City can upgrade to the most current operating system. This project was approved as part of the application replacement funding in the Fiscal Year 2014 Budget; however, it was unable to be completed due to other infrastructure and technology related projects that took precedence. Technology Fund 682 275,000 Virtual Private Cloud: Reappropriating these funds will allow the IT Department to implement a 35600 primary and redundant storage area network through the Virtual Private Cloud. This project was approved as part of the infrastructure replacement funding in the Fiscal Year 2014 Budget, and the Department was going to award the project prior to the end of Fiscal Year 2014; however, a vendor could not be selected to meet that deadline. This funding will allow the project to be awarded at one of the first Council Meetings of Fiscal Year 2015, and allow the Department time to select the best vendor. Technology Fund 682 -Application Maintenance: Reappropriating these funds will allow the Information Technology (IT) 31290 Department to fund maintenance and support costs, that are unbudgeted elsewhere in the City, for various technology applications that are used by other City departments and need to be upgraded to maintain functionality. $ 520,000 Total Other Funds Reappropriations $ 2,127,430 Total-All Reappropriations Attachment A, Exhibit 2 -Reappropriations.xlsx 4 11/18/2014,4:28 PM Title nsportation and Parking Improvements Project Number PL-12000 PL-00026 P0-12001 PE-11000 Attachment A, Exhibit 3 FY 2014 CIP Year-end Adjustments FY 2014 CIP Year-end Adjustments Revenue Expense Funding Source CAPITAL PROJECT FUND $ 13,000 Reduction to PF-93009 $ 46,000 Reduction to $ $ $ $ $ $ (13,000} Increase to PF-07000 $ (123,000} Increase to PE-11012 1of4 Comments transfer funds to PE-11000 (Temporary ain Library) to cover expenditures at year 11/13/2014 Attachment A, .Exhibit 3 FY 2014 CIP Year-end Adjustments $ (130,000) as project being placed on hold. $ (300,000) Reduction as project being placed on hold. EL-11014 $ (400,000) Reduction as project being placed on hold. EL-89028 $ (700,000) Reduction as project being placed on hold. Reduction as project being placed on hold. 2 of4 11/13/2014 Title Project Number Attachment A, Exhibit 3 FY 2014 CIP Year-end Adjustments FY 2014 CIP Year-end Adjustments Revenue Expense GAS FUND Funding Source $ 18,000 Gas Fund Reserves $ 2,000 Gas Fund Reserves $ 60,000 Gas Fund Reserves $ 140,000 Reduction to WC-10002 $ (140,000) Increase to WC-09001 3 of4 Comments 1Collec1tion Rehabilitation/Augmentation Project 23) to c~ver expenditures at year end. To transfer funds to WC-09001 (Wastewater Collection Rehabilitation/Augmentation Project 22) to cover expenditures at year end. 11/13/2014 Emergency Water Supply Water System, Customer Connections Water Reservoir Coating WS-08001 Seismic Water Tank WS-09000 Attachment A, Exhibit 3 FY 2014 CIP Year-end Adjustments $ 74,000 Decrease to WS-08001 $ 157,000 Decrease to WS-09000 $ 81,000 Water Reserves $ {74,000) Increase to WS-07000 $ (157,000) Increase to WS-08002 4of4 To transfer funds to WS-07000 (Turnouts Regulator) to cover expenditures at year end. To transfer funds to WS-08002 (Emergency Water Supply) to cover expenditures at year 11/13/2014