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HomeMy WebLinkAboutStaff Report 7018 City of Palo Alto (ID # 7018) Finance Committee Staff Report Report Type: Action Items Meeting Date: 5/23/2016 City of Palo Alto Page 1 Summary Title: FY 2017 Finance Committee Budget WrapUp Title: Fiscal Year 2017 Finance Committee Budget Wrap-Up From: City Manager Lead Department: Administrative Services Executive Summary This staff report includes additional information pertaining to the Fiscal Year 2017 Proposed Budget, summarizes changes to the City Manager’s Fiscal Year 2017 Proposed Budget, brings forth recommended actions to revise the Fiscal Year 2017 Proposed Budget, and responds to questions raised by the Finance Committee during previous budget hearings. Please refer to the table of contents below for specific items. Table of Contents 1) ADDITIONAL INFORMATION PERTAINING TO THE FISCAL YEAR 2017 PROPOSED BUDGET... 2 Fire Inspections Staffing: Sworn vs. Non-Sworn ........................................................................ 2 Citywide Sworn vs. Non-Sworn Staffing ..................................................................................... 2 2) WRAP-UP DISCUSSION OF OUTSTANDING ISSUES FROM PRIOR BUDGET HEARING MEETINGS ....................................................................................................................................... 3 Current Status of Proposed Budget ........................................................................................... 3 Budget Process Parking Lot Summary ........................................................................................ 4 Additional Information Pertaining to Parking Lot Issues ........................................................... 7 General Fund ........................................................................................................................... 7 Capital Improvement Fund ...................................................................................................... 8 Fiscal Year 2017 Projected General Fund Budget Stabilization Reserve (BSR) EndingBalance 10 Recommended Changes to the Capital Budget ....................................................................... 10 Capital Reappropriations ....................................................................................................... 10 Changes to the FY 2017 Capital Budget Publication ............................................................. 11 Additional Information for Follow-up Provided by Staff ......................................................... 11 FY 2017 Municipal Fee Schedule ........................................................................................... 11 City of Palo Alto Page 2 Pension Trust Fund 115 ......................................................................................................... 12 3)SUMMARY OF MAY 2016 FY 2017 BUDGET HEARING PROCEEDINGS .................................. 12 Finance Committee Tentative Motions ................................................................................... 12 General Fund ......................................................................................................................... 12 Enterprise Funds .................................................................................................................... 15 Internal Service Funds ........................................................................................................... 16 Capital Improvement Fund .................................................................................................... 16 Related Memos Distributed At Places ..................................................................................... 17 Referral Items for Staff to Return to Finance Committee at a Later Date ............................... 18 4)LIST OF ATTACHMENTS.......................................................................................................... 18 1)ADDITIONAL INFORMATION PERTAINING TO THE FISCAL YEAR 2017 PROPOSED BUDGET This section provides additional information requested by the Finance Committee and/or provided at staff’s behest in regards to the Fiscal Year 2017 Proposed Budget. Fire Inspections Staffing: Sworn vs. Non-Sworn At the May 10, 2016 Finance Committee Meeting, Councilmember Schmid requested further information about the sworn staffing used to complete various Development Services activities for the Fire Division. It was requested that the staff evaluate and follow-up with the Committee on this staffing strategy. Staff has taken this question under advisement and plan to evaluate Fire and Development Services potential cost savings opportunities by using civilian staff for some of the Fire Prevention Bureau functions. These include plan checking, inspections of fire and life safety systems (fire sprinklers, smoke alarms) and annual risk reduction inspections. It should be noted that any recommendations from this evaluation would require management to meet with the labor unions before any changes are made. Citywide Sworn vs. Non-Sworn Staffing At the May 10, 2016 Finance Committee meeting, Councilmember Filseth asked if there are any sworn employees performing non-sworn activities citywide. Staff have taken this question under advisement and plan to evaluate both the Police and Fire Departments over the course of Fiscal Year 2017 to determine if there are sworn employees performing non-sworn activities. If so, are there areas where these activities could be shifted to non-sworn employees to increase capacity for sworn employees or are there areas where civilianizing positions is possible and would generate cost savings. It should be noted that any recommendations from this evaluation would require management to meet with the labor unions before any changes are made. City of Palo Alto Page 3 2) WRAP-UP DISCUSSION OF OUTSTANDING ISSUES FROM PRIOR BUDGET HEARING MEETINGS This section describes Finance Committee recommended changes made to the budget along with follow-up items as discussed at the Finance Committee budget hearings held on May 3, 5, 10, 12, and 17. During these hearings, only two formal motions (staff recommended) were made to amend the FY 2017 Proposed Capital Budget on May 17th to 1) include a new project in the Electric Fund and 2) amend the Art in Public Places project. Details on these motions can be found later in this report. Therefore, the FY 2017 Proposed Operating and Capital Budgets remain in balance as transmitted to the full City Council April 25th. This section also outlines those items recommended by the Finance Committee to be placed in the “Parking Lot” for further discussion and staff-recommended changes to the proposed budget document. The items in this memorandum and any additional changes made during the May 23rd budget hearing will be incorporated into the budget adoption staff report scheduled to be presented to the City Council on June 13, 2016. Current Status of Proposed Budget As discussed above, only two formal changes to the FY 2017 Proposed Budget have been recommended by the Finance Committee as of May 17, 2016. The Finance Committee tentatively approved staff recommended changes to the Electric Fund and the Capital Improvement Fund. In the Electric Fund, a new Facility Relocation for CalTrain Modernization (EL-17007) capital project with $150,000 in Fiscal Year 2017 was added to study the cost of relocating overhead electric and fiber optic lines to allow for the conversion of CalTrain from diesel to electric power. In the Capital Improvement Fund, the funding in Fiscal Year 2017 for the Art in Public Spaces (AC-86017) capital project was reduced by $156,327 due to a calculation error with an offsetting adjustment to the Infrastructure Reserve Balance. The two adjustments are outlined below with additional details that can be found in the May 17, 2016 At Places memorandum. Proposed Revision Description FY 2017 Current Proposed Budget Tentative Approved Change FY 2017 Revised Proposed Budget Electric Fund Facility Relocation for Caltrain Modernization Project (EL-17007) $0 $150,000 $150,000 Supply Operations Reserve (FY 2017 Proposed Operating Budget pp.102) $24,507,000 ($150,000) $24,357,000 General Capital Fund Art in Public Spaces (AC-86017) $579,840 ($156,327) $423,513 General Capital Fund Infrastructure Reserve (FY 2017 Proposed Capital Budget pp.91) $11,594,442 $156,327 $11,750,769 City of Palo Alto Page 4 Budget Process Parking Lot Summary During the budget hearings, the Finance Committee moved to make various changes to the proposed budget primarily by moving items to the “Parking Lot” for further discussion at a future meeting. This section outlines those items in two formats. 1) by emeeting date and 2)by type of item. Below is a list of actions taken organized by meeting date. May 3, 2016  Non-Departmental: Establish Sustainability Contingency ($250,000; pg. 468)  Non-Departmental: 2016 Elections Funding ($150,000; pg. 468)  Non-Departmental: Establish Budget Uncertainty Reserve ($2.0 million; pg. 468)  Non-Departmental: Transfer from the General Fund: Traffic Signal and Streetlight Electric Costs ($2.2 million; pg. 468)  Non-Departmental: Reduce Transfer to General Capital Improvement Fund (-$1.4 million; pg. 468) May 5, 2016  Fire Department: Realignment of Fire Prevention Staff from Development Services Department ($412,867; pg. 249)  Fire Department: Fire Station Furniture, Fixtures, and Equipment – Phase 2 ($125,000; pg. 249)  Police Department: Project Safety Net – Track Watch Program ($824,000; pg. 341)  Community Services Department: HSRAP Funding ($1.4 million; pg. 221) May 10, 2016  Development Services Department: Realignment of Fire Prevention, Planning, and Public Works’ Staff (-$607,922; pg. 236)  Planning & Community Environment Department: Planning and Transportation Contingency Funding (new item)  Planning & Community Environment Department: Ongoing Operations and maintenance for two new Residential Preferential Parking program ($232,000; new item)  Planning & Community Environment Department: Planning/Development Services Staffing alignment ($95,060; pg. 325) May 12, 2016  Public Works Department General Fund: Public Works Division Reallocations from Development Services ($100,173; pg. 358)  Public Works Department General Fund: Tree Trimming Services 15 year cycle vs 10 year cycle ($170,000; pg. 359)  Potentially offset by a 1.0 position reduction in the General Fund as recommended by the City Manager City of Palo Alto Page 5 May 17, 2016  General Capital Fund Public Works: Municipal Services Center Lighting, Mechanical, & Electrical Improvements potential 1 year project delay ($1.4 million; pg. 148)  General Capital Fund Public Works: Municipal Services Center A, B, & C Roof Replacement potential 1 year project delay ($1.9 million; pg. 150)  General Capital Fund Community Services: Ramos Park Improvements potential 1 year project delay ($199,019; pg. 226)  General Capital Fund Planning & Community Environment: Downtown Parking Wayfinding University Avenue Parking District Fund ($632,076; pg. 278) This table is organized to include the date the action was taken, a short description of the action that was tentatively approved, and the dollar value. Following the table is additional information for a few select items from the list as denoted by a “*” in the chart. These items provide additional information requested by the Finance Committee and/or provided at staff’s behest in regards to the items in the parking lot. Staff hopes that this additional information will facilitate the committee’s review, discussion, and approval of these items. City of Palo Alto Page 6 Date Dept Description GF Rev. All Funds Rev.GF Exp. All Fund Exp GF Net All Funds Net Requirements/Legal Compliance: 5/3 Non-Dept Transfer from the General Fund: Traffic Signal and Streetlight Electric Costs* $0 $0 $2,226 $2,226 ($2,226)($2,226) 5/3 Non-Dept Reduce Transfer to General Capital Improvement Fund 0 0 (1,400)(1,400)1,400 1,400 5/3 Non-Dept 2016 Elections Funding 0 0 150 150 (150)(150) 5/10 DSD DSD Realignment: of Fire Prevention, Planning, and Public Works' Staff 0 0 (608)(608)608 608 5/5 Fire DSD Realignment: of Fire Prevention Staff from Development Services Department 0 0 413 413 (413)(413) 5/10 PCE DSD Realignment: Planning/Development Services Staffing Alignment 0 0 95 95 (95)(95) 5/12 PW DSD Realignment: Public Works Division Reallocations from Development Services 0 0 100 100 (100)(100) Funding Source: 5/5 Police Project Safety Net - Track Watch Program 0 0 824 824 (824)(824) 5/17 GF Cap Downtown Parking Wayfinding (University Ave. Parking District Fund) 0 600 0 632 0 (32) Potential One Year Deferral: 5/17 GF Cap Municipal Service Center Lighting, Mechanical, and Electric Improvements* 0 491 0 1,433 0 (942) 5/17 GF Cap Municipal Service Center A, B, & C Roof Replacement* 0 1,083 0 1,942 0 (859) 5/17 GF Cap Ramos Park Improvements*0 0 0 199 0 (199) Policy/Service Levels/Project Priorities: 5/3 Non-Dept Establish Sustainability Contingency*0 0 250 250 (250)(250) 5/3 Non-Dept Establish Budget Uncertainty Reserve 0 0 2,000 2,000 (2,000)(2,000) 5/5 Fire Fire Station Furniture, Fixtures, and Equipment - Phase 2 0 0 125 125 (125)(125) 5/5 CSD Human Services Resource Allocation Process (HSRAP) - Operating Budget pg 221 5/10 PCE Planning and Transportation Contingency Funding* (staff rec. funding level) 0 0 500 500 (500)(500) 5/10 PCE Ongoing Operations & Maintenance of 2 new RPPs (Council 5/9/16)* 0 0 230 230 (230)(230) 5/12 PW Tree Trimming Services - 15 year cycle versus 10 year cycle 0 0 170 170 (170)(170) 5/12 All 1.0 position reduction in the General Fund as advised by the City Manager $0 $2,174 $5,075 $9,281 ($5,075)($7,107) * These items have additional information provided following the chart. Summary of "Parking Lot" Items TBD TBD Total Parking Lot Items City of Palo Alto Page 7 Additional Information Pertaining to Parking Lot Issues General Fund Transfer from the General Fund: Traffic Signal and Streetlight Electric: $2.2 million/Reduce Transfer to General Capital Improvement Fund: -$1.4 million As part of the Electric Fund Cost of Services Analysis (COSA), electricity costs associated with City streetlight and traffic signal costs were identified as more appropriately aligned with the General Fund. The proposed change in Electric Utility rates this year necessitates this transfer in order to ensure the new rate structure fully complies with state law requirements. Therefore, in order to partially offset this increased cost in the General Fund, staff recommended that the transfer from the General Fund to the Capital Improvement Fund be reduced resulting in a $21 million transfer from the General Fund in FY2017. Planning and Community Environment Contingency: $500,000 The Finance Committee discussed the Planning & Community Environment Department’s need for additional resources given the community focus on planning issues and the Council’s “Built Environment” priority. Members suggested the need for additional architectural/urban design expertise and the possibility of additional spending related to transportation demand management. As a result, the Committee placed the idea of a planning and transportation contingency in the “Parking Lot”. Staff recommends a $500,000 contingency similar to the Fiscal Year 2016 Transportation Contingency. In FY 2016, a $500,000 contingency was set aside for transportation initiatives. By the end of this fiscal year, it is estimated that $430,000 of the contingency funds will have been spent or obligated for various projects including support of the downtown Residential Preferential Parking program (RPP), a coordinated traffic signal program for San Antonio Road, and a speed survey contract. In FY 2017, a $500,000 contingency for planning and transportation initiatives is recommended and may support similar transportation initiatives as well as planning initiatives such as the Council’s request for Eichler-specific design guidelines. Use of funds from the planning and transportation contingency for specific items during the year would be subject to City Council approval. Staff recommends funding for this be reduced from the Budget Stabilization Reserve. Residential Preferential Parking Funding: $280,000 On May 9, 2016, the City Council asked the Finance Committee to include funding in the FY 2017 Operating Budget for new Residential Preferential Parking (RPP) districts in Southgate and Evergreen Park (Capital costs are already addressed in the CIP). A preliminary estimate suggests these programs will require an additional $280,000 on an ongoing annual basis. Of this funding, $50,000 was already included in the development of the FY 2017 Proposed Operating Budget. In order to provide sufficient funding in FY 2017, staff recommends the following adjustments to the FY 2017 Proposed Operating Budget resulting in a net reduction to the Budget Stabilization Reserve of $85,000: City of Palo Alto Page 8 Action Source Use FY 2017 Budget Stabilization Reserve (source of funding is the estimated FY 2016 Transportation Contingency Reserve remaining balance) $70,000 ($155,000) FY 2017 budget proposal for California Avenue Retail Feasibility Study (FY 2017 Proposed Operating Budget page 327) ($75,000) Residential Preferential Parking Operations $230,000 The ongoing costs of this program will be included as part of the development of the FY 2018 Long Range Financial Forecast. Sustainability Contingency Reserve: $250,000 On May 3, 2016, the Finance Committee approved a tentative motion to place the recommended $250,000 Office of Sustainability Contingency funding in the parking lot for further consideration. Historically, the Office of Sustainability has operated with limited resources including a staff of approximately 1.6 full time equivalent positions, staff matrixed from other departments, and a reliance on contractors to fulfill its mandate. The proposed contingency reserve is recommended to be used for the following activities necessary to execute the recently City Council approved Sustainability and Climate Action Plan (S/CAP):  S/CAP research and analysis: The Office of Sustainability proposed staffing resources in conjunction with other departmental staff will spend Fiscal Year 2017 working to develop S/CAP work plans, in response to Council’s April 18, 2016 direction. It is anticipated that funding will be partially used to engage contract services to refine S/CAP implementation scenarios, adoption rates, estimated costs and projected greenhouse gas (GHG) and financial impacts, in response to community and Council input. (Estimated cost: $100,000)  Management of Existing and Pending Pilot projects and grants: Contractual services are anticipated to be necessary to manage the following active and anticipated initiatives to be pursued: EV charging infrastructure; Electric Vehicle outreach and education (e.g., "ride and drive” events); Sustainability financing strategies; MaaS (mobility as a service) pilots; Other short term consulting projects. (Estimated cost: $100,000)  Community Engagement: Various methods and programs are necessary to ensure proper community engagement for sustainability initiatives including: Web site development ($10,000); Development of educational materials ($15,000); Digital Commenter management ($10,000); Interactive modeling tools to support dynamic community exploration of S/CAP options ($15,000). (Estimated cost: $50,000) This funding will increase the Office of Sustainability effectiveness and responsiveness to emerging opportunities in the implementation of Sustainability programs, including the Sustainability and Climate Action Plan (S/CAP). Capital Improvement Fund City of Palo Alto Page 9 At the May 17, 2016 meeting, the Committee discussed the potential of moving the construction phases of various Capital projects from Fiscal Year 2017 to Fiscal Year 2018 as well as the proposed and potential uses of revenues from the University Avenue Parking District Fund. To assist the Committee in the further evaluation of these projects, below is additional information to articulate the funding mechanisms. Municipal Service Center Lighting, Mechanical, and Electrical Improvements (PF-16006): $1.4 million Of the $1.4 million project, the proposed construction budget in FY 2017 is $1.1 million, partially offset by the following transfers totaling $491,307 outlined below. The balance of the construction cost, $576,021, was to be paid for by the Capital Improvement Fund Infrastructure Reserve. Source FY 2017 Construction Budget ($s) Transfer from the Utilities Administration Fund 305,239 Transfer from the Vehicle Replacement and Maintenance Fund 195,991 Transfer from the Refuse Fund (9,923) Sub-total Transfers to Capital: $491,307 Capital Improvement Fund – Infrastructure Reserve 576,021 Total: 1,067,328 Municipal Service Center A, B, & C Roof Replacement (PF-17000): $1.9 million Of the $1.9 million project, all funding was designated for construction costs partially offset by the following transfers totaling $1.0 million outlined below. The balance of the construction cost, $859,328, was to be paid for the Capital Improvement Fund Infrastructure Reserve. Source FY 2017 Construction Budget ($s)) Transfer from the Utilities Administration Fund 684,000 Transfer from the Vehicle Replacement and Maintenance Fund 380,000 Transfer from the Refuse Fund 19,000 Sub-total Transfers to Capital: 1,083,000 Capital Improvement Fund – Infrastructure Reserve 859,328 Total: 1,067,328 Ramos Park Improvements (PG-14000): $190,257 City of Palo Alto Page 10 The entirety of the $190,257 construction budget included in the FY 2017 Proposed Capital Budget was anticipated to come from the Capital Improvement Fund Infrastructure Reserve. Downtown Parking Wayfinding (PL-15004): $632,076 The FY 2017 Proposed Capital Budget recommends a project construction budget of $632,076 primarily funded by a recommended $600,000 transfer from the University Avenue Parking District Fund. The balance of the construction cost, $32,076, was anticipated to come from the Capital Improvement Fund Infrastructure Reserve. Fiscal Year 2017 Projected General Fund Budget Stabilization Reserve (BSR) Ending Balance To date, the Finance Committee has not made any tentative changes to the Proposed Budget that resulted in any change to the proposed $4.9 million use of the Budget Stabilization Reserve, leaving the recommended FY 2017 Reserve balance of $35.6 million or nearly 18% intact. However, included in this report is a recommended further use of this reserve by an additional $585,000 in net adjustments, decreasing the projected BSR balance from $35.6 million to $35.0 million, or 17.6% of the Proposed Budget. The General Fund BSR policy maintains a reserve level of 15-20 percent of the General Fund operating budget, with a targeted goal of 18.5 percent. This amount is $1.8 million below the 18.5 percent target. Recommended Changes to the Capital Budget Capital Reappropriations As described in the Proposed Capital Budget document and discussed during the Finance Committee Budget Hearings, the City Council-approved a change in the method for accounting for capital budget reappropriations are included in the 2017-2021 Proposed Capital Budget Improvement Program (CIP). Previously, any unspent capital funds carried forward from one fiscal year to the next automatically, as long as the project was active. As a result of this October 2014 change to the Municipal Code, City Council authorization is now required for reappropriations. The FY 2017 budget process continues this process with the current FY 2017 Proposed Capital Budget including approximately $58.0 million in reappropriated funds, across all funds. In the time since the Proposed Budget figures were developed (late winter and early spring of 2016), departments have re-reviewed current year estimates and the reappropriation amounts built into the proposed CIP. Additional reappropriation adjustments are recommended as part of this wrap-up memorandum in order to update the FY 2017 Capital Budget with current, more refined estimated activity levels in Fiscal Year 2016. Cumulatively, this re-review of projects has resulted in staff’s recommendation to increase the Fiscal Year 2017 Proposed Budget by a net total of $21.7 million, from $170.5 million to $192.2 million, and are recommended in the following funds: City of Palo Alto Page 11 Fund Recommended Fiscal Year 2017 Funding Adjustment Airport Fund $17,415 Capital Improvement Fund $1,838,846 Electric Fund $4,347,956 Fiber Optic Fund $158,000 Gas Fund $4,805,264 Refuse Fund $(92,176) Storm Drainage Fund $531,162 Technology Fund $1,504,355 Vehicle Replacement and Maintenance Fund $55,253 Wastewater Collection Fund $1,841,549 Wastewater Treatment Fund ($3,768,814) Water Fund $10,447,742 Total All Funds $21,722,552 These adjustments, as outlined in detail in Attachment - A, will ensure that funds are available at the onset of Fiscal Year 2017 for projects that have experienced delays in the current year and will reduce the Fiscal Year 2017 Proposed budget for projects that experienced higher than anticipated expenditure levels within Fiscal Year 2016. These projects are at various stages of their pan and the funding is required to fulfill the commitment and/or contractual obligations. Changes to the FY 2017 Capital Budget Publication At the Finance Committee hearing regarding the General Capital Improvement Fund on May 17, 2016, the Committee members discussed the presentation of a few projects and the descriptions of others. This can also be seen in a few of the tentative motions to add clarifying language to projects such as the Street Lights Improvement project to include “to preserve and repair at sensitive locations and settings” language. Staff has taken these questions and comments under advisement and will reassess the categorization of funding between project phases such as design and construction and make corrections to the categorization as appropriate as part of the production of the Final FY 2017 Adopted Capital Budget. In addition, the descriptions and “Potential Board/Commission Review section will be updated to include additional commission such as the Parks Commission as requested by the committee as appropriate. Additional Information for Follow-up Provided by Staff FY 2017 Municipal Fee Schedule When the amendments to the Municipal Fee Schedule for Fiscal Year 2017 were discussed by the Finance Committee, the motion that tentatively approved the Schedule also included direction to recommend to City Council that a referral be made to the Policy and Services City of Palo Alto Page 12 Committee to explore a low income fee program, specifically with regards to Community Services. Pension Trust Fund 115 As part of the Long Range Financial Forecast review with the City Council on April 4, 2016 and the transmittal of the FY 2017 Proposed Operating and Capital Budget to the City Council on April 25, 2016 conversations over establishing a 115 Pension Trust Fund continued. Strong support was voiced for this concept and it was requested to be considered as part of the FY 2017 Budget Hearings. Thus far, no actions have been taken as part of the budget hearings. Below is a summary of staff and Council actions to date:  FY 2015 General Fund Budget Stabilization Reserve: $1.3 million in one-time funding was set aside from the General Fund BSR from excess revenues and expenditure savings from FY 2015. This funding remains unspent and unallocated.  Staff returned to the Finance Committee on April 5, 2016 to review various options to address the unfunded pension liability and provide direction on a funding plan (CMR #6792). The Finance Committee approved the following motion: Chair Filseth moved, seconded by Council Member Wolbach that the Finance Committee direct Staff to begin the process of identifying a partner to establish a Section 115 Trust with the $1.3 million from the Fiscal Year 2016 General Fund Budget as the initial payment and direct Staff to explore additional contributions to the Section 115 Trust with contributions from other Funds. Recommend Staff and Council consider any possible Fiscal Year 2017 contributions during the 2017 budget process. Also, direct Staff to return to Council with the recommendation agendized as an Action Item on the City Council Agenda. 3) SUMMARY OF MAY 2016 FY 2017 BUDGET HEARING PROCEEDINGS The items listed below summarize motions made and/or action items made by the Finance Committee as of May 17 that result in a fiscal change or other recommended change to the Fiscal Year 2017 Proposed Budget. Finance Committee Tentative Motions General Fund City Attorney Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 City Attorney budget (4-0) City Auditor Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 City Auditor budget. (4-0) City of Palo Alto Page 13 City Clerk Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 City Clerk budget. (4-0) City Council Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 City Council budget. (4-0) City Manager Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 City Manager budget. (4-0) Office of Sustainability Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Office of Sustainability budget. (3-1, Wolbach no) Human Resources Department Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Human Resources Operating Budget. (4-0) Administrative Services Department Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Administrative Services Department budget. (4-0) Non-Departmental Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Non-Departmental Operating Budget with the exception of the following Budget Adjustments which will be moved to the parking lot for future discussion: Establish Sustainability Contingency, 2016 Elections Funding, Establish Budget Uncertainty Reserve, Transfer from General Fund for Traffic Signal and Streetlight Electric Costs and Reduce Transfer to General Capital Improvement Fund. (3-1, Wolbach no) Fire Department Motion: On May 5, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Fire Department Operating Budget with the exception of the following budget adjustments which will be moved to the parking lot for future discussion: Realignment of Fire Prevention Staff from Development Services Department, and Fire Station Furniture, Fixtures, and Equipment - Phase 2. (2-2, Wolbach, Holman no) Office of Emergency Services Department City of Palo Alto Page 14 Motion: On May 5, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Office of Emergency Services, Operating Budget. (4-0) Police Department Motion: On May 5, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Police Department Budget with the exception of the following budget adjustments which will be moved to the parking lot for future discussion: Track Watch, $824,000. (3-1, Schmid no) Community Services Department Motion: On May 5 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Community Services Department Budget with the exception of the Human Services Resource Allocation Process Funding (HSRAP). (4-0) Library Department Motion: On May 5, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Library Department, Operating Budget. (4-0) Development Services Department Motion: On May 10, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Development Services Department budget with the exception of the following budget adjustments which will be moved to the parking lot for future discussion: Realignment of the Fire Prevention, Planning, and Public Works’ Staff in the amount of $607,922. (4-0) Planning and Community Environment Department Motion: On May 10, 2016, the Finance Committee recommended tentative approval the Planning and Community Environment Fiscal Year 2017 Operating Budget, and to place in the parking lot, funding for a “contingency fund.” (4-0) Motion: On May 10, 2016, the Finance Committee recommended tentative addition of the funding to address costs for the two new Residential Preferential Parking (RPP) districts to the parking lot. (4-0) Public Works Department Motion: On May 12, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2016 Public Works General Fund Department budget . (3-0, 1 absent) Motion: On May 12, 2016, the Finance Committee recommended placing $135,000 in incremental costs to increase the tree trimming cycle from 15 years to 10 years as well as a potential direction to the City Manager to identify a position in the General Fund that could offset the potential increase in costs in the parking lot City of Palo Alto Page 15 for future discussion. (3-0, 1 absent) Enterprise Funds Utilities Department Motion: On May 17, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Utilities Department Electric Fund operating and capital budgets. (3-0, 1 absent) Motion: On May 17, 2016, the Finance Committee recommended tentative approval of the inclusion of $150,000 for the Facility Relocation for Caltrain Modernization Project in the final recommended FY 2017-2021 Capital Improvement Plan with a corresponding decrease in the Distribution Reserve in the Electric Fund. (3-0, 1 absent) Motion: On May 17, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Utilities Department Fiber Fund operating and capital budgets. (3-0, 1 absent) Motion: On May 17, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Utilities Department Gas Fund operating and capital budgets. (3-0, 1 abstain) Motion: On May 17, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Utilities Department Wastewater Collection Fund operating and capital budgets. (3-0, 1 absent) Motion: On May 17, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Utilities Department Water Fund operating and capital budgets. (4-0) Storm Drain Fund Motion: On May 12, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Storm Drain Fund operating and capital budgets. (3-0, 1 absent) Refuse Fund Motion: On May 12, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Refuse Fund operating and capital budget. (3-0, 1 absent) Wastewater Treatment Fund Motion: On May 12, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Wastewater Treatment Fund operating and capital budgets. City of Palo Alto Page 16 (3-0, 1 absent) Airport Fund Motion: On May 12, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Airport Fund operating and capital budget. (3-0, 1 absent) Internal Service Funds Information Technology Department Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Information Technology Department budget. (4-0) Vehicle Replacement Fund Motion: On May 12, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Vehicle Replacement Fund operating and capital budgets. (3-0, 1 absent) Employee Benefits Funds Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 General Benefits and Workers’ Compensation Funds budget. (4- 0) Motion: On May 10, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Retiree Health Benefit Fund budget. (4-0) General Liability Fund Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 General Liability Fund budget. (4-0) Printing and Mailing Fund Motion: On May 3, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Printing and Mailing Fund budget. (4-0) Capital Improvement Fund Motion: On May 17, 2016, the Finance Committee recommended tentative approval of the Buildings and Facilities Capital Budget and to place the construction costs for the Municipal Service Center Lighting, Mechanical and Electrical Improvements and the Minicipal Service Center A, B, & C Roof Replacmeents projects in the parking lot. (3-1) Motion: On May 17, 2016, the Finance Committee recommended tentative approval of City of Palo Alto Page 17 the Parks and Open Space Capital Budget including the addition of the corrected funding levels for the Art in Public Spaces capital project as outlined by Staff with the exception of placing the Ramos Park Improvements project in the parking lot. (4-0) Motion: On May 17, 2016, the Finance Committee recommended tentative approval of the Streets and Sidewalks Capital Budget and include language in the description of the Street Lights Improvement project to include “to preserve and repair at sensitive locations and settings.” (4-0) Motion: On May 17, 2016, the Finance Committee recommended tentative approval of the Traffic and Transportation Capital Budget with the exception of the Downtown Parking Wayfinding Project in the parking lot. (2-1, 1 absent) Motion: On May 17, 2016, the Finance Committee recommended tentative approval of the Cubberley Infrastructure Capital Budget and for the Cubberley Infrastructure Master Plan go to the Parks and Recreation Commission. (3-0, 1 absent) Special Revenue Funds Motion: On May 10, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Special Revenue Funds, Parking Permit District Fund, the Stanford Development Agreement Fund, and the Other Special Revenue Fund Budgets. (4-0) Municipal Fee Schedule Motion: On May 12, 2016, the Finance Committee recommended tentative approval of the Fiscal Year 2017 Municipal Fee Schedule and to ask Council to refer to the Policy and Services Committee a review of Low-income rates for municipal fee rates. (3-0, Wolbach absent) Related Memos Distributed At Places Throughout the Finance Committee Budget Hearings, various memorandums were distributed “at places” in order to respond to inqueries made by the committee or provide additional pertinant information at staffs behest. Below is a sumary of the topics included in those memorandums. May 3, 2016  FY 2017 Proposed Operating Budget Replacement Pages May 10, 2016  Community Services HSRAP Allocations  Community Services Staffing by Division City of Palo Alto Page 18  Healthcare Actuarial Analysis  Storm Drain Oversight Committee Findings May 12, 2016  Community Services HSRAP Allocations – Historical Funding Levels  Development Services Development Fee Cost Recovery  Housing In-Lieu Fund Balance  Development Services Performance Measure Goals May 17, 2016  Street Trees Contract Increase vs. Cycle Time  Electric Fund Capital Improvement Project: Facility Relocation for CalTrain Modernization Project  Art in Public Places  Planning Transportation Commission Findings  Zero Waste Coordinator to Environmental Specialist Reclassification  Unfunded Liability & Salary Growth Assumptions In addition, summary presentations were given at each hearing providing high level overiews of each item. Those presentations as well as the memos listed above can be referenced on the City of Palo Alto’s Budget Office website under “Budget Hearing 2017” at: http://www.cityofpaloalto.org/gov/depts/asd/budget.asp Referral Items for Staff to Return to Finance Committee at a Later Date Below is a list of referral items for staff to return to the Finance Committee at a later date that emerged through the course of the FY 2017 Budget Hearings:  Review of Information Technology performance measures  Development Services Fire Sworn vs. Non-Sworn Staffing  Citywide Sworn vs. non-sworn staffing Staff will return to the Committee regarding these items throughout FY 2017. 4) LIST OF ATTACHMENTS Attachments:  FY 2017 CIP Reappropriation (PDF) Project ID Project Title FY 2017 Funding: Proposed Capital Budget Document FY 2017 Funding Adjustment FY 2017 Revised Funding: Proposed Capital Budget Document Airport Fund AP-16002 Wildlife Hazard Plan $ 6,000 $ 17,415 $ 23,415 Total Airport Fund $ 6,000 $ 17,415 $ 23,415 Capital Improvement Fund AC-86017 Art In Public Spaces $ 425,513 $ 110,910 $ 536,423 OS-00001 Open Space Trails and Amenities $ 308,618 $ (72,759) $ 235,859 OS-00002 Open Space Lakes And Pond Maintenance $ 45,000 $ 20,409 $ 65,409 OS-09001 Off-Road Pathway Resurfacing And Repair $ 178,621 $ 20,459 $ 199,080 PE-09003 City Facility Parking Lot Maintenance $ 651,788 $ (44,194) $ 607,594 PE-09006 Mitchell Park Library and Community Center $ 2,861,558 $ 22,369 $ 2,883,927 PE-09010 Library & Community Center - Temporary Facilities $ - $ 117,155 $ 117,155 PE-11000 Rinconada Library New Construction and Improvements $ 1,037,274 $ (11,996) $ 1,025,278 PE-12017 City Hall First Floor Renovations $ - $ 161,995 $ 161,995 PE-13020 Byxbee Park Trails $ 15,000 $ 4,183 $ 19,183 PE-14015 Lucie Stern Buildings Mechanical and Electrical Upgrades $ 1,763,247 $ 1,054,723 $ 2,817,970 PE-14018 Baylands Boardwalk Improvements $ 400,000 $ 22,191 $ 422,191 PE-15001 New Public Safety Building $ 3,583,423 $ (369,711) $ 3,213,712 PE-15003 Fire Station 3 Replacement $ 6,293,471 $ 59,232 $ 6,352,703 PE-15007 New Downtown Parking Garage $ 1,320,977 $ 100,000 $ 1,420,977 PE-15011 Ventura Buildings Improvements $ 689,330 $ 89,998 $ 779,328 PE-15020 Civic Center Waterproofing Study and Repairs $ 89,065 $ 154,048 $ 243,113 PE-15029 Baylands Nature Interpretive Center Facility Improvements $ 631,542 $ 45,004 $ 676,546 PE-86070 Street Maintenance $ 6,800,843 $ (166,228) $ 6,634,615 PF-00006 Roofing Replacement $ 384,913 $ (28,178) $ 356,735 PF-02022 Facility Interior Finishes Replacement $ 501,915 $ (2,120) $ 499,795 PF-07011 Roth Building Maintenance $ 48,201 $ (2,313) $ 45,888 PF-14002 Fire Station 1 Improvements $ 390,890 $ (11,870) $ 379,020 PF-14004 California Avenue Parking District Parking Improvements $ 32,400 $ (2,800) $ 29,600 PF-93009 Americans With Disabilities Act Compliance $ 343,379 $ 23,884 $ 367,263 PG-06001 Tennis and Basketball Court Resurfacing $ 508,560 $ (11,100) $ 497,460 PG-09002 Park and Open Space Emergency Repairs $ 139,623 $ (28,466) $ 111,157 PG-09003 Park Maintenance Shop Remodel $ - $ 6,000 $ 6,000 PG-12004 Sarah Wallis Park Improvements $ - $ 48,002 $ 48,002 PG-15000 Buckeye Creek Hydrology Study $ 41,202 $ 149,180 $ 190,382 PL-00026 Safe Routes To School $ 212,737 $ 250,639 $ 463,376 PL-04010 Bicycle and Pedestrian Plan-Implementation Project $ 3,360,021 $ (1,117,226) $ 2,242,795 PL-05030 Traffic Signal and Intelligent Transportation System Upgrades $ 417,529 $ 567,968 $ 985,497 PL-11001 Dinah Summerhill Pedestrian/Bicycle Path $ - $ 113,641 $ 113,641 PL-11002 California Avenue- Transit Hub Corridor Project $ - $ 199,705 $ 199,705 PL-12000 Transportation and Parking Improvements $ 442,949 $ 131,523 $ 574,472 PL-14000 El Camino Real & Churchill Intersection Improvements-Design $ 84,974 $ 21,555 $ 106,529 CAPITAL BUDGET REAPPROPRIATIONS ATTACHMENT A A - 1 Project ID Project Title FY 2017 Funding: Proposed Capital Budget Document FY 2017 Funding Adjustment FY 2017 Revised Funding: Proposed Capital Budget Document CAPITAL BUDGET REAPPROPRIATIONS PL-14001 Midtown Connector $ 118,984 $ 91,234 $ 210,218 PL-15001 Embarcadero Road Corridor Improvements $ 541,983 $ 28,129 $ 570,112 PL-15002 Parking Guidance Systems, Access Controls, and Revenue Collection Equipmen $ - $ 129,724 $ 129,724 PL-15004 Parking Wayfinding $ 632,076 $ 25,524 $ 657,600 PO-05054 Street Lights Improvements $ 423,029 $ 44,953 $ 467,982 PO-11000 Sign Reflectivity Upgrade $ 191,936 $ (97,525) $ 94,411 PO-11001 Thermoplastic Lane Marking and Striping $ 99,276 $ 29,376 $ 128,652 PO-12001 Curb and Gutter Repairs $ 485,444 $ (38,381) $ 447,063 Total Capital Improvement Fund $ 36,497,291 $ 1,838,846 $ 38,336,137 Electric Fund EL-02010 SCADA System Upgrades $ 270,000 $ 30,000 $ 300,000 EL-02011 Electric Utility Geographic Information System $ 165,000 $ 200,000 $ 365,000 EL-10006 Rebuild Underground District 24 $ - $ 1,075,560 $ 1,075,560 EL-10009 Street Light System Conversion Project $ - $ 30,000 $ 30,000 EL-11003 Rebuild Underground District 15 $ 307,434 $ 144,181 $ 451,615 EL-11008 Rebuild Underground District 19 $ - $ 12,262 $ 12,262 EL-11010 Underground District 47-Middlefield, Homer, Webster, Addison $ - $ 744,038 $ 744,038 EL-11014 Smart Grid Technology Installation $ 672,670 $ 109,096 $ 781,766 EL-12001 Underground District 46 - Charleston/El Camino Real $ 622,315 $ 28,651 $ 650,966 EL-13006 Sand Hill / Quarry 12kV Tie $ - $ 157,259 $ 157,259 EL-13007 Underground Distribution System Security $ 240,534 $ 50,000 $ 290,534 EL-13008 Upgrade Electric Estimating System $ 103,650 $ 25,000 $ 128,650 EL-14004 Maybell 1&2 4/12kV Conversion $ - $ 185,372 $ 185,372 EL-14005 Reconfigure Quarry Feeders $ 774,758 $ 11,606 $ 786,364 EL-15000 Colorado/Hopkins System Improvement $ 775,000 $ 50,000 $ 825,000 EL-15001 Electric Substation Battery Replacement $ - $ 142,117 $ 142,117 EL-16000 Rebuild Underground District 26 $ 50,000 $ (50,000) $ - EL-16001 Underground System Rebuild $ 580,000 $ (180,000) $ 400,000 EL-16002 Capacitor Bank Installation $ 275,000 $ 75,000 $ 350,000 EL-89028 Electric Customer Connection $ 3,108,000 $ 534,000 $ 3,642,000 EL-89031 Communications System Improvements $ 100,000 $ 187,759 $ 287,759 EL-89038 Substation Protection Improvements $ 450,000 $ 281,812 $ 731,812 EL-89044 Substation Facility Improvements $ 195,000 $ 204,243 $ 399,243 EL-98003 Electric System Improvements $ 2,000,000 $ 300,000 $ 2,300,000 Total Electric Fund $ 10,689,361 $ 4,347,956 $ 15,037,317 Fiber Optic Fund FO-10001 Fiber Optics Network System Improvements $ 200,000 $ 158,000 $ 358,000 Total Fiber Optic Fund $ 200,000 $ 158,000 $ 358,000 ATTACHMENT A A - 2 Project ID Project Title FY 2017 Funding: Proposed Capital Budget Document FY 2017 Funding Adjustment FY 2017 Revised Funding: Proposed Capital Budget Document CAPITAL BUDGET REAPPROPRIATIONS Gas Fund GS-03009 System Extensions - Unreimbursed $ 198,500 $ 128,690 $ 327,190 GS-11000 Gas Main Replacement - Project 21 $ - $ 100,000 $ 100,000 GS-11002 Gas Distribution System Improvements $ 231,913 $ 143,714 $ 375,627 GS-12001 Gas Main Replacement - Project 22 $ - $ 3,568,560 $ 3,568,560 GS-13001 Gas Main Replacement - Project 23 $ 3,550,650 $ 37,500 $ 3,588,150 GS-13002 Gas Equipment and Tools $ 100,000 $ 70,106 $ 170,106 GS-14004 Gas Distribution System Model $ - $ 106,791 $ 106,791 GS-15001 Security at City Gas Receiving Stations $ - $ 150,000 $ 150,000 GS-80017 Gas System, Customer Connections $ 1,228,500 $ 194,976 $ 1,423,476 GS-80019 Gas Meters and Regulators $ 355,030 $ 304,927 $ 659,957 Total Gas Fund $ 5,664,593 $ 4,805,264 $ 10,469,857 Refuse Fund RF-16001 Household Hazardous Waste Station Improvements $ 240,522 $ (92,176) $ 148,346 Total Refuse Fund $ 240,522 $ (92,176) $ 148,346 Storm Drainage Fund SD-11101 Channing Avenue/Lincoln Avenue Storm Drain Improvements $ 107,687 $ 25,000 $ 132,687 SD-13003 Matadero Creek Storm Water Pump Station and Trunk Line Improvements $ 5,820,910 $ 21,462 $ 5,842,372 SD-06101 Storm Drain System Replacement And Rehabilitation $ 1,776,811 $ 484,700 $ 2,261,511 Total Storm Drainage Fund $ 7,705,408 $ 531,162 $ 8,236,570 Technology Fund TE-00010 Telephone System Replacement $ - $ 143,194 $ 143,194 TE-05000 Radio Infrastructure Replacement $ 1,626,163 $ 576,841 $ 2,203,004 TE-06001 Library RFID Implementation $ - $ 314,589 $ 314,589 TE-09000 Public Safety Computer-Aided Dispatch Replacement $ 495,548 $ (75,380) $ 420,168 TE-10001 Utilities Customer Bill System Improvements $ 250,000 $ 175,656 $ 425,656 TE-11001 Library Computer System Software $ - $ 200,868 $ 200,868 TE-11002 Mobile In-Car Video System Replacement $ - $ 30,902 $ 30,902 TE-12001 Development Center Blueprint Technology Enhancements $ 729,652 $ (102,921) $ 626,731 TE-13001 Interactive Voice Response $ - $ 106,181 $ 106,181 TE-14002 Virtual Library Branch $ - $ 170,425 $ 170,425 Total Technology Fund $ 3,101,363 $ 1,540,355 $ 4,641,718 Vehicle Replacement Fund VR-15000 Scheduled Vehicle and Equipment Replacement - Fiscal Year 2015 $ 2,444,674 $ (72,606) $ 2,372,068 VR-16000 Scheduled Vehicle and Equipment Replacement - Fiscal Year 2016 $ 2,293,348 $ 127,859 $ 2,421,207 Total Vehicle Replacement Fund $ 4,738,022 $ 55,253 $ 4,793,275 ATTACHMENT A A - 3 Project ID Project Title FY 2017 Funding: Proposed Capital Budget Document FY 2017 Funding Adjustment FY 2017 Revised Funding: Proposed Capital Budget Document CAPITAL BUDGET REAPPROPRIATIONS Wastewater Collection Fund WC-10002 Wastewater Collection System Rehabilitation/Augmentation Project 23 $ - $ 100,000 $ 100,000 WC-11000 Wastewater Collection System Rehabilitation/Augmentation Project 24 $ - $ 7,066 $ 7,066 WC-12001 Wastewater Collection System Rehabilitation/Augmentation Project 25 $ - $ 369,419 $ 369,419 WC-13001 Wastewater Collection System Rehabilitation/Augmentation Project 26 $ - $ 130,700 $ 130,700 WC-14001 Wastewater Collection System Rehabilitation/Augmentation Project 27 $ - $ 498,169 $ 498,169 WC-15001 Wastewater Collection System Rehabilitation/Augmentation Project 28 $ 3,183,000 $ 330,000 $ 3,513,000 WC-15002 Wastewater System Improvements $ 239,000 $ 53,567 $ 292,567 WC-80020 Sewer System, Customer Connections $ 394,000 $ 207,439 $ 601,439 WC-99013 Sewer Lateral/Manhole Rehab/Replacement $ 618,000 $ 145,189 $ 763,189 Total Wastewater Collection Fund $ 4,434,000 $ 1,841,549 $ 6,275,549 Wastewater Treatment Fund WQ-04011 Facility Condition Assessment and Retrofit $ 2,811,765 $ (303,544) $ 2,508,221 WQ-10001 Plant Master Plan $ 3,183,417 $ (333,933) $ 2,849,484 WQ-14001 New Dewatering and Loadout Facility $ 11,672,744 $ (1,867,627) $ 9,805,117 WQ-80021 Plant Equipment Replacement $ 4,835,365 $ (1,263,710) $ 3,571,655 Total Wastewater Treatment Fund $ 22,503,291 $ (3,768,814) $ 18,734,477 Water Fund WS-07000 Water Regulation Station Improvements $ - $ 135,541 $ 135,541 WS-07001 Water Recycling Facilities $ 200,000 $ 193,358 $ 393,358 WS-08001 Water Reservoir Coating Improvements $ - $ 320,682 $ 320,682 WS-08002 Emergency Water Supply Project $ - $ 271,208 $ 271,208 WS-09000 Seismic Water System Upgrades $ - $ 1,881,097 $ 1,881,097 WS-11000 Water Main Replacement - Project 25 $ - $ 725,386 $ 725,386 WS-11003 Water Distribution System Improvements $ 739,000 $ 126,582 $ 865,582 WS-11004 Water System Supply Improvements $ 239,000 $ 17,700 $ 256,700 WS-12001 Water Main Replacement - Project 26 $ - $ 5,904,489 $ 5,904,489 WS-13001 Water Main Replacement - Project 27 $ 5,680,651 $ 525,565 $ 6,206,216 WS-13002 Water General Equipment/Tools $ 50,000 $ 20,685 $ 70,685 WS-13004 Asset Management Mobile Deployment $ 82,163 $ (82,163) $ - WS-15004 Water System Master Plan $ - $ 155,520 $ 155,520 WS-80015 Water Meters $ 565,000 $ 252,092 $ 817,092 Total Water Fund $ 7,555,814 $ 10,447,742 $ 18,003,556 GRAND TOTAL $ 103,335,665 $ 21,722,552 $ 125,058,217 ATTACHMENT A A - 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