HomeMy WebLinkAbout0502.094.-
TO:
-,-,-_ ... ,-'---._.
City of Palo Alto
_____ ~!ty Manager's Summary ~_eport
HONORABLE CITY COUNCIL
ATfENTION: JoTh'ANCE COMMITfEE
CITY MANAGER DEPARTME1~1: F!N~"CE
AGENDA DATE: NOVEl'dBER 17, 1994 CMR: 502:94
SUBJECT: 1993-94 YEAR-END FINANCIAL SUMMARY/CAPITAL
IMPROVEMENT PROGRAM (eT!') FlNANCI,u, STATUS
ImPORT AND BUDGET CLOSING AND APPROVAL DF
BUDGET ~\fENDMEr.l ORDINANCE
REOUf';,}J:
This report requests aJoptfon of tht:; 1993·94 year··end closing ordinar,ce.
RECOMMENDATIONS
Staff recommends that the City Counell adopt the attacht'o ordinance authorizing: 1)
closmg of the 1993-94 Budget; 2) reappropriating lunds into the 1994·95 0rcrat:ng
Budget and 3) ciosing various capital improvement project balarlc.es, for projects which
have been completed, to the Budget StabiJi7.ation Reser,..
POLICY IMPLICATIONS
Adoption of the )'ear~end clos.ing OIdinance dC/(."'S not represent a change of exhting
Jl<llicies.
~CUTIVE SUMMARY
Thts report summarizes the [manciaI results tor the tiscal year 1993·94, for the Generat
Fund.. Enterprise and Internal Service Funds. It provides an analysis of the
perfonnance of each fund in compmi",n \0 the budget, as adopted by Council and
adjusted throughout the fiscal year. To the extent applicable, changes in the various
factors affecting the Cii,Y'S financiaJ performance are identified. and the impact of such
..:ha.nges are asse5sed.
CMR:502:94 Paie I or 27
, .,
\\,
r" .
.'
~-."-'----
.".
A Year-end SUlTunary section presents significant fmandal results and trends from the
1993·94 fiscal year. This is followed by a more detailed analysi, of the revenues,
expenses and "".ry,," of the City's principal funds.
There were no significant d.>iations from the Adjusted 1993·94 Budge~ a document
,,-hi"" is continually updated (0 serve as the financial plan 1o, the City. The City'S
financial position remains healthy, with the General Fund reporting a net operating
s"'l'lus of $ 792,CVO, and retaining a Budget Stnbiliwtion Rosen'e within Coundl·
established guidelines. The EnteY]lnse Funds (with the exception of the Storm
r>ra.L"1.3~Tt: Fund) also ~nded the year with resm'es well '.vithin COUI1Cil reserve guideline
Ie\e!s.
fISCAL IMJ'ACT
Adoption III' ille atwcfled ordinance allows for the cafT)'-(wer of funding from the 1993~
9 ... budgt:t tor the (;ompktion of c;pe,ific programs or projects in the Cl.lm'Ht fiscal
year. In additjon, cl,)sing of compieted capilal improvement projects balances to the
res.cr\"c accot!Jlt !"eleasc~ unspent monies for further appropriation by Council.
U-V IRONi\1[I .... r AL ASS ESSMEJ'f I
Fiscal year-end closure is no: a proje<:t fOJ purposes Df the California Environmental
Quality Act.
ATIAPIMENT
1993·94 Year·End Summary
PREPARED BY: Carol Ferrell, Accoun~.i .. n.g .. _.~ .. ~ alger, ('
DEPARTMENT HEAD AFFROVAt': en (bJ flo I I l.,b. J
Emilr ifarrison -. r.f ~tor of Finay§I.f,~
CITY MANAGER AFPROV AL:
, '
~e 2 or27
!
,"
1993-94 Year End Summary
GENERAL FVND
rfHDursvs.tx~nditures s u.a.._ " r-"
sales ta \
,','
FtmJ s.enkme&l: in tbt:: di;pulo::i a!J<A~'f~ ~.r s,:J.,;:, !.i\ r';f I",,: -'11 .. as ,c; • .::h"d i.. .. L; \ ear
Prior:<CoU" :djM$1!7UJlS [n thee it\ '5-.,;;J1.:i.l.i.\ ;>.]l~'.;a.Jj",n (;Dm LIh." s...!\: h;n" bc-cr. fl!L.~li!cd.
~i.."'!:~ f,~ iI: mofC a..:;;ura!e pi~~;;: of ~ks td\ r,~. c:nu~ tr;':r"':1.
geoenl fund rescn'e5
, .. " 'il:
Stabili[\ ill ih('-ntio)oftbo: B~.:! S~ili/.llk'n Rc',t:f\" [("]~tirl,t! "'{X':I..:l~Iun.;.i t:>3 )is;l
.. )f~L<;tain;.:d Hna<lci.a.I health
YearEnd
Highlights
""'" .. ["",50 __ ,"-
D:;:spih.~ iI!l:.r~ ~ on JOO1l
t.;;.. .. n:\ etluc:s by the SWc:, and onir
m.... ... denllc gro,.th in the rtgional
I."COOl'Un). t."\c em experienced liQ
~5oC In la, .... es and tine-;; of 5 .5%
0\ er !...~priorfi~...J ~e:ar. The Gmernl
Fund ,Xl!;tcd all Opt.-"r.lting su,-plu.<; of
$)<l1,: ~~!, alh,w, IngtlY.;-Bl!d,g~ Stahi·
li/:Ul<:,n ~c:<>,!rH' 10 r.;m.;L" withi.r.
C Ot:iT',..: 'tl ,:<.1:.1: I i~hN guiJel:lles.
o SIIIle--l T!'.-"I • 5311.":; 1:3,\ ti~.urcs, af,er
3d! l!.~jjt1l' r (',m.J.jur I c:nl10CJ i:Onspcr·
l<lln :]l~ I 0 ~riuT ,H'd]:" rCrnJinu;l i1.'l.l
d'LrrlGg Cdlilcmi."s prol'J[1ged «X!~
rI0rn~,'d0''oI'lllm H0'" ",,'u, 1'.!9VJ-t
"'!~" \,'-\ fC<> (nu~~ looo\\ cd a rnoo.(.'1-t
\w~,..-;;,::"" in tli(" t,nal qtru1.CT;-,,-1h'ity,
ilJ.;1!'':;.1U.1l.!;~ a "jI,~6 grol'>th o,'et" the
s.<lm.,; q'J.Ui cr last' ear
o ProptM) TiU~ A(.11L.llpropen) ta-'::e$
{Dr 1 <J>,11_',).\ ",'10~; <l 7.5% deoCJ>se
Q\<.'rEheprkr.\Nr, n)i.,a.liti!;;ipal~
d,:,\'Jj,v; .... !1.S due 1(1 WI: di\'crs.ion ,:,f
51 ,1IrUl!i,JIl in~'Ia.\ re\'(.flues
to scoc'Ols in the Stilie 8ud~_ The
Cowm's-"Teel-et Plan~ bu~oUl cf
del ~I ;,ccurcd P,,'"opeo-'t\ ta ... es
offSCl lhc dc-creasc-bi-S4-86 .000.
O~f_ ~t::!l-TheGener.!l
F""' ... xl'!' Budget SUbil il::ation Reseryc
aI6l.l0!9.-.,.,.as S 12 ,) miUion, IYO/IIM
opemting .:-~tulC') rO(" the year.
This. is 'A ilhii"l the 1 O--J~~ r-.mge
csl:\bli5h«J b~ Cow,ciJ for mis
rC~:7\C, n.,s. ~'C aUoi'.~ f>Omc
~bilii' in ilicf~iA'offUl:~y()1:lliljt~
ill the State's polit.iC3l~.!ld ccooomi~
cn\iroi..menl
a ClilPltallmpnn-eMaltl ... RewgnUing
the nc.;:d for inf'ra.su\l(.1ure mairue-
I n.aac(' and i mpro\ c:mans,bUllindlcd
~ I) \ comil ItliIog bu..1gC1at:-constrJ.iniS. I tlK:budgcrpro\id<.::dS',7~mill:CI"!lfor
~GC!Jcral fund Capital Proj\Xts., N~'
proj ects (mphasized par\; f.lei lity
impro,'cmcrus. ~ .... l':Il as ad\','loc-oo
(ompmc:r.l;~ !items dc\,dopmcnt
·1 j
c
YearEnd
Higbligbts
(""ntinut'd) I o Ekrtric: had -A $J6."] m.il!iOf'l
rebate LJ electric CUSk'!m<TS. fT'..1dc
pcs!Iihte b)" POl\et ~ (~
savingSand a fu.urabl.: outcome to I
prior years' ~ transmission
dlargc5.1W3Sccmplct:edh11'X1~·,}.J
F3"."orable raecs!O customers" crt:
presern~d The ending res-"f'. C' I
b&:tMce!s sol.idl~' ~ i.tltin the t.'lrgej I
,m~mle\d,
o G~Ftmd'Thel'~')1.<) .. op...."'T7l1ir,g!1
SillpJu.~!:llu-I;.~fund;lih hI~:<ch thc,
~I! of i ['W~ Ita.'1> mi :i'i>l,")n w~l\ ~
on gas pur.:hJ.:'~:; U:l.:; s~,-k~ ~c I
C"cI>1C'm~~~,;,e 2~"kIL1\\ bl:(: .• :'::
dl.t te sJ'gIlli;. .,.. ;if'I1;n th • .'ifl '" ~;.'
wi:r.1;r m~'",fHhs in H")V; .. l, .. tlHt I
J"%(!Jye baJ<lJ'.c.:~rem::.in stron,". (')1
trus fund I
WatcrFlClilU -Th-':WUlIg fiJ ... n~l.1J
comeback of l.h.~ \\,HeI Fund
.al~J\IIr 00 b~ th,,;-er.d (If dTOllg.hl
Q.lOditiQns. in 19';J2-~"4, oontinc\!s
Bolste:-ro by sl!tmg s."\les, faYIol{-1
abk: expendlture \,whlh.'\.-"'S .::J.>d. a
reduced tnw..ster to h'1''; l..J.enern]
F!.Wd. the Ftmd'!> 6/3OrJ.t rtS(:r".c
baI.mce was \'tTy cJ('SC 10 me t.1rg<.1
krn:l of the reserve gu Ideli!t~
<'ICIcpted ")' Council.
o s.on. .......... -ThoStoonDr.!in
Cooditioo ~i.I and Storm I
Dlam Master Plan S(1.)ji f.'S IH"'[" .....
coroplel€;Jj in i99 .. t ) iddmg fI
rcc()mm;.·odation for a lIJ.~ car
program to replace or fl!pair
damaged pipelines and w in~
!o)'5!eru Cilp3citl C} ;.-oQs:tructiflg
new pip<;Il[lICS The ~ru1KlsOO
proj<.>ct..<;'I-\'t'l""epricritilw A 1 .. ~ (".<iT
prognlm "il~ d~"dvptd and ;l
public outreach program .... iil be
initiated to a5.(.-erta,ia the le\"et of
oommullily interest in these in1~
prO'l'emef]1S
.. -..••. -"',.. .. ---~. "'-"~-
L
, C<TY OF pALO .AL TO
Ll...T1LfTlES
electric rl'serves *
• R..;h\' 51;ili i j)..1li In R &'f\ ~ (>r..h • pri,~ lC' i ':N!--, ~ thC">C r .. -:. .... ,-, ,,"\ \; ."fC rcp:Jf1ui
as· S~ ~",m im-pw'. ,,:m-::ll! Jr,j lr;u"J,'f -:;'L-4t'lh/..lti":1 P.cv.'"i"\ ... ~, ~'o):r\tIHl~--J
U Rrl'i.-l'lll" fund-b., ~-':~,I }.'nJ:a;;J.11 II "IILl"
citi~ c-r~un.·n \3\ ~ and \w'waai n \ k--'\.
Palo AJto be!W1 to r~ I,h-<..· b.:::ncfits or
S\hRT (Sun:i~~)1c ,\!,:n"rj:>~~ .Hd
R,;:.;(l\ er. TranMcr Su.ti.'n I 'Jp-__ ntkm~
\n().,i~ 1'1'.'1 T'nd·II~\p..'-I1:~ip:.;:'.'f1
.0\ It~ ':1,,,'!J;.. 1!:"-1 ,j !~r",,,=,,_ ,\1: .",I:L l':
, .. u!io.lb);:: J1lJt';ri.-li:;. ;'1": ~"hJf..:J
rcdll,,'in~ U-,r.' ~3.""',-~!rCJm .,~ lbe 1':11",
.~oReftl<;cDi~sal .-\r';;l. 'iMprokr'f,
irIgL"~ lif';:{1i'thc-!.:-.rlJfdl
-----~
,J W"Si-t,..;tkr ('f.~k<tko=: I.,,:,''''''.' J
U'Calm.::,-;.1 cha.'"g~ fmlllLhc Rcr,iornl
\~ -31cr(luJh!~ T ,,","'1L~f'Iant IW,au(
~"jr.~ (,:'" \\.NnlJltr Ccik..:tion
0pcr311~rErh!,,_\C-.l!' 'f{~.:I ..... cls
" .. "1:-j1tfl\ ';i~c'Li.~1 I,' j',;~d JlI
.":,:r.;,,.,i .. c'II:[r: ,:r~ .. I;i;-.. ::;r':'l'T,nl~n
I'-~"'-:'
\ ,\
"\
\ . \
\
iii __ ••
City of Palo Alto
City Manager's Report
--~ -------.~ ---------
SUBJECT: 1'193-94 Year-end Fin.ucial SummarylCapitJIl Impronm •• ! Progn. ...
(CIP) FinaDcial Stat", Report aDd Budge! CI05in~
RECOMMENDA TIO~~
Staff rcc-ommcrLd ... that the City Council adopt the atta,;;ho::d nrd[nance autn,)riziflg' n
ctoslng of the 1993-94 Budget; 2) reappropriating hmds int(1 the 19i)4~Y5 Opcraljnf!
Budget~ and 3) cim;ing \'ariO~3 ca}'lita\ iffi?10\'Crr,ent proje(:1 b'.1!arH:t's. for pri)jeO::b \\"h"!cn
have been compl~ted. to !ht BuJget Stabilization Rese{"ve,
!!AQ(GBOUNll
This report is provided to Council as pan of the ris.cal ye:ar-t'nJ .:.:Io'iing process. If
compares. the res.ults of the City's General Funds and Enterpr\se Funds. opo..."'"!"attoos. to
the adjusted hudge! for the J 993·94 fis".al yCCir. The analys!? contained heTein
incorporates the intent of the budget as first adopted in June i993, and th:;: impacl (.If
edjustments autll.Ddzc.d as the year progres'icd, [t confirms. fiscal and plJlky
considerations discussed in the adoption of the. 1994-95 budg.., and .ltemp'" to identify
trends in the factors which may intlucnce the City's tong-tenn tinandal hc-nllh.
The Comprehensive Annual Financial Report (CAPR). which will be finalized In
D=mber 1994, will contain all the actual finandal results for fiscal year !993·94. for
all funds. Since the focus of this report is on budget-to-actual variances, including
encumbrances and reappropriations, it refl",ts a slightly different basis than presented
in the CAFR. The CAFR wili also rell"'t any subsequent adjustments made by the
City's exiernal auditor.;. Deloi!k & Touche.
DISCUSSION
The following discussion provides an analysis of General Fund and Enterprise Funds
performance In comparison to the adjusted hudget. Th, charts which presellt budgetary
detail at each line item or fund include year-end commitments for which funds are
ctUTied fo!"\\'ard to 1994-95. Amot.lrJs in these ch<l.rts are in thousands ofdollar5.
CMR:502:94
-__ ::.. _'., __ ~.2iiiIi'~,;QIO'il: ____ , ... ~"
!
''''''a
''--'"
QENERAL FUND
The originally-adopted 1993-94 fis;;a1 year budget projected a General Fund operating
deficit of S.23 million. Despite increased pressure on local tax revenues by the Slate
and a generally sluggish economy, the adopted budget provided tor the maintenance of
CUlTent serV1\;e Icvels. In addition, Ihe budget included continued support for police
..,istance in Easl Palo Alto ($324,000), increased funding for capital improvement
projects (S.4 million), and one-time funding ror World Cup Soccer ($186,000) and Palo
Allo Centennial ($97,000) activities.
Coom:il-<!pproved adjustmen Is 10 the budget throughout the year incl uded increased
Gt:n«al Fund revenues and receipt of the General Fund portion of the Electric Fund
rebate. Appropriatio!lS were made for purcha,,"es of assets (lIT easements. computer
system hardware), as wei] as enhanced services sllch as !he Comprehensive Plan, and
the Golf Course reclaimed water project. As adjusted, the General Fund budget
rt'-flected a net operating deficit of 5248,000, which was anticipated to be otTscc by
$500,000 of savings in departmental e."Ipcnses.
"nie General Fund ended t'f,e year with a net operating surpius of $792,DOQ, Not only
were the departmental expenditure ~,wings ft'alized. blH re'/i!nllts came in 1.2 percent
higher than budget oyeralL
Pagt 4 or 27
.-.
\.
---~ .
,-, . ~
h 1993·94 GENERAL FUND S"",MARY
~., Actual AOj\lste-d
I -t-Encumb Blldget Actual +El'lcumb Actual
_U!52.,j,J 1~3c~ ,19~ _Eea!lll .-,! . .EncIR~ Oibieoce -..-", ,
14,635 14,635 351 I' SaIn_ 13.322 14.264 ,
Ii Property tu8"50 8.367 7,1397 7.737 7,737 (160)
i.'*Y ~ tax 5,.363 5,736 5A&< 5,454 (264)
T~ "",,-"oCy Ia> 3,109 3.249 3,301 3,301 52 r ~-.-.---4,333 5,132 5,277 5,277 145 ,
f s..-: T_ 34.~94 38.309 38,40-1 36,404 104
l' Setvi<;a _ &_
6,846 7,604 7.912 7,912 308
Jo<-o!~_ts r \~~\ 3,.1;65 3.916 3.884 3,884 (32)
:-~ 2,157 1,946 2,012 2012 66
c.'tl'~ re'.-"..'I:'" IJeS .1.3~ 3,1S3 3,351 3.351 198 ,----
T ott i R. eo'" INl Uft 5').461 S2,919 53,563 53.563 644
P:'JS Pnc·r Yr En("_!)'TI:'''Pe9:ppr~"p 1,9C4 3.(',00 3,CnO 3.000
P:!J'S Op.e'f~r':;-Tr.lns~e--s. ~n 16,389 17,ROB 17 ,:5~12 17,502 (104)
---._-'" -----
TOTAL SOURer: OF FL!~DS (,6.754 73,52,) 74,06.5 74.005 540
Exper.d..."..
SafarR-s & Benefftr. 44,279 48.191 47.530 2!)O 47.780 (411 )
Cor:trao: Servic.~ 6,8se 8,482 5,78! 2.026 7,807 1675)
SIIPpl'es & Materia!s 2,321 2,4:\4 2,084 139 2,223 (211)
Genefal E.;J.:pefl~ 8.369 8,212 7.866 53 7.929 (283)
Rents, leases &. Equipn':<enl 1.401 1,504 1,253 164 1.417 (67)
~ C/Ia!po< ,>+eI) 489 (827; {196) (196) 631
CootJ!lQel~ 117 (117)
Toal Expendftu_ 63,725 68,113 64,318 2,642 66,960 (1,153)
'.1
Plus ()pe.-aIing T"""""" Out 3._ 5,66(1 6,313 6,313 653
TOT,t.L USE OF f\JHOS 67,371 73,773 70,631 2.642 73,273 (500)
~ 0penIbng SlJr"Pfusl(De1iClt) 1.383 (248) 3,434 (2,842) 7g2 1,040
:.::::-:::::-",.::::=; ==-::::=:::::;: ::-=~::::.:;:.:;= =:::=.==:::.;: ="'=.:::::=:::= =::::=====
1I0Il' ACT ON RESERVES:
Budget Sir,," ali"ii Reserve (1.2 j 5) (907) 3,384 (2,842) 742 1,649
AS 702 R""""", 2,606
Reserve for ~iewa,"s 411 44 (6S0) (650) (694)
ReseNe '0:-E~r~r:ae$ 0 0
S~::x-es lnveritOf)' s.. NC"tes Rec~j\l3bi 28 ele. 700 700 85
Amnoes "" (P"{bad<s from)
C1her F Uo")d$ (447) 0 0
TOT AI. TO (l'ROM) RESERVCS 1,383 (248) 3.434 (2.54') 792 1,{)40
====0::.== =::::=:::::::= =:::::::"'=:::-::: ======= ="'=-==== ::======
CM)t,582~ 1'IIg. S of 21
.-.~-......
.,
--~---
Sales Tn
Actual Adjust<d Actual I Vari.ance
1992-93 Budg<1 J9')J-94 1 'f9J-94 with Budget
S13,322 $14.284 SIMJ~ I £351
S:ties l3.,:\ re":enu(', ~hich c~'m,..n~cs-, ap~n .. 1\.1Il1atcly :::n r-en.:em ()f the City's annual
reYenue-s .. inc:e-ascJ mc .. :h:ra\el~ in 19"9.~.1}4 ',dwrl c{'mrc-1.f.::d W rril""lr )ca.r5 .. "'he 1993·
9-4 budget, 'LS a.d)%ted Ji mld.\ eM. aS~lJ;r,ed In e r ,,} 1(1 the' r':''':l..'::-~wn and ," 2 JY.=rcent
grO\yth in the ~aies u\ "'.l..<:';;;, Thi:;. ,~'~~'ih I~ h .. ii1~ n.·J.!~L~·J rr1)(" ,~.Jk:;. ta,", re,"cnw:s
Ca.l now \)e 3J13L) lert J.'-the ('nt·tim~ f\.-..:::I1,.~.'J::~':; hy Ih:..' SL:ll' l~p:ud uf Ftltl,1iiz.att0r.
oOa:\ genet~ited fTcH11 ~lIn ,\1i ... 'r":i.~~t¢rn5. fr".C, , fer fl~\:.J! :'.;.',.,r.; l'I'd ;lnJ 199:.', has. be'::n
ril1a.i lled (:'("t.' \"tJr·~nJ ,":;'1Jm.m~, .>:.r.!j:'hl A .. :.;diu.-('J. qk, (.1':';-;; i.!':Tl?'astd L2
pe1c-en10H' the prl.'). ytar Th~ h!.j,.t 4'l.WJ"l.er·:; ,"-~h:·:~ t.).X cl.(ii\ 'II~ So!;owcd an 1ncrc:.ase in
sales of 4.~ pet"cl;'r.I oyer the SJJi1;:' '1i.l.d!1er (If t.':.c pre\'i(,u:> ) ... 'a:r. Retail sales appe-ar to
be driving this moderate" gro~u'.
Stii! to be deduned from tuture :;.ak~ tJ.\ rt: ... enue-... i~ an t.'"-:I;TTl.:tled S,7 miliion fmm SB
992, .a reba!e to the kJera! go\~mment res1Jllin~ fwm lh ... ' ! I.NO .. \cr(l~paCe decision.
The rebate """'ill be made 0;"(1" a period of 5.i'\ yeaN.. t:Y.:i=-in.n.ing \,o,lth tht:' fourth quarter
of catendar year 1Q94, No adjustments to actual sales t.!x fe\ enu~-s were reflected in
1993·94 for this rebate-, Ho ..... ever, the 199-1-95 budget indude-s a Sl2),{){Xi de...l'l".as.e
for L~< annual estimated oo<t of SB 992.
Pro~rty Tax
Actual Adjusted Actual Variance
h
1992·93 Budget 199)·94 199:'-94 "ith Budget
$8367 $7.897 $7,737 ($160)
Page. of 21
•
.. _----
.. ,
-.
Total propert)' tax revenues wore 2 pm;enl I"" than the ad.iusle<! budget, and 7.5
pen:<:nt below the .vear-!o-datc figure for 1992-93.
The decrease in property ta.",es compared to the previous year 1s due' to the S I.':: mill:oo
shift in tax-es to schools as part of the State hlldget. At L1C time the City's 199}-94
budge( was adopted, this d"","",,,,,, had been proje<.:te<! t<' be 51 7 million; the loss ">s
adjusted to $1.2 million at midy=. Off;etting this deena .. "'as the ooe-lime bo)' I)U!
of delinquent ,e;:urcd property taxes by the County. Thi, clung: L" propert)· Ia\
apportiooment (lbe "Teeter Plan"), adopte<! by the City in November 1'193. resulted in
!be =eipt of an additional S486,000. Budgete<! property lax rev."uc, "ero .djuste<!
fur both of t.~e;se item, at midyear.
Acru..-u property taxes assessed reflect 3 valuation gro\'nh of :!r?ro:ximardy 2. f"crl.." .. "i;[ in
1993-94.
Utility Use" Tax
Utility user taxes (UUT) assessed on Cit)'-(I'"J,:ncd utiliti.::: \\C!"C I peTc.en: bdl1w last
year's actual, and 9 percent below the arnOllfl[ budgeted. The \,arliiIu,::t' from the prior
year was., in part, the result of a $73.000 adjustment for prior ye:-ar charge..:; to t."!ltitie-:;
which shoul4 have been classified as exempt from UUT charges. lr, additiGn. lo,,"~
electric and gas sales contribute<! to the larger budget variwce.
TeJephone UlTTs are 8 percent greater than the prior year, and f) perce'T'!! above the
Il..l'(1ount bUdgeted. 'The C[ty neithe-r collects this ta.x., nor does it rc..~ei\'e documt.·n~('Jn
from phone comp~nies which would a'5sist in the forecasting of these revenues.
CMR:S(Y.UI4
.---.-~ ... -"'-,-....... ~-<""'-.. -------
Tr .... ient OccupaDCY Tax
Actual Adjusted Actual Variance
1992-93 Budget 1993·94 1993·94 with Budget
~--------~~--~-----4-----------+---
$3,109 $3,249 $3,301 $52
TnIIlSient occupancy tax (TOT) revenues are 1.6 percent aoove the adjusted budget and
6 percent over last year. II appears that Palo Alto hotels have absorbed most of the
originally-anticipated. tax loss from the Hyatt closure. World Cup Soccer generated an
estimated $15,000-$40,000 increase in TOT revenue during thlS fisca~ year. This
estimate is based on comparing re .... enue receivcd during the sam\! pcri(,d in 1992-9.1-
the egtimated grO\\1h that would have O\:currcd n~g'Hdle~~ of World Cup S;.x:cer events,
and act'u.t revenue received
Other Taxes, .Fin'fs and PClIllIlti!;'s
Actual Adjusted Actual Varian;;e I 1992-93 Budget 1993·94 1993-94 with Bodget , . __ ._.
$4,333 $5, i 32 $5.277 S145
Transfer tax revenue was 7 percent above the adjusted budg't, ,md 44 percent greater
than in 1992-93, Several large property sal"" in the Stanford Research Park generated
over $300,000 in transfer tax receipts for the City, In addition to these extraordinary
saleS! im.:rea....o.:ee real estate activity continues to generate higher document tax revenues.
Motor vehicle in-lieu tax came in at the budgeted level of $2,25 million, This tax was
supplemented in 1993~94 by a one·time pa;.tment from the siate ($389,000) as an o[(<;.et
to the property tax shift to the schools. Otherwise, motor vehicle in-lieu tax increa:;ed
a modest 3 percent over the prior lear.
Revenues from parking citations were 14 percent above prior year actuals and the
adjusted budget. The increase over lLl.<;t year is due to the move to in-house-processing
CMR:S02:!14 ?c' 8 of Z7
~ .. ,
_. ~-:--,~
---...-""-':'---
of parking citations and the in-hotL'l'e parking adjudicati('1fI program. The t:hange to
twl.>hot.:r parting was proj~ted to cause a greater decrease in these revenues than was
actually lUI ized.
Service Fees .Dd Pormils
Actual
1992·93
Adjusted
Budget 199)·94
$7,604
Actual
1993·94
$7,912
. Varial'l.ce
with Budget
$30E
CTeneraJ FUfld rC\"\,'I1ues for senricc f~{'s and p~rmit5, \\'t!TC 15.6 percent higher than in
1992~,:n, and exceeded th~ ~dju:s.ted budge.( by 4 percent A slgnincant part of the.
ine~e~ from the prior year r~sultc;-d frorn t.he addition of a st'cond paramedi<.: unit and
3.r. incrt:'ltSe in paramedk fees "" G. $519,000 increase in revenues. The FiiC
[)epEUtrnent's-param~d1c revenue \vrrs actually $59,000 (5 percent) o',:'er 1.he adiusted
budget of 51.05 miHion, due to a higher demand for these strvices than proj{'l,.,~cd.
rnere wss also a budge:ed increase in golf fees (S85,OOO) to fund the Golf Co:=e
1-.h .. .;!er Plan.
Permit fe....~ assessed in the P!ruming Dt:partmem for new construction fdl short of
budget by $30,000; permit f"e> for building addit,ons and improvements were $92,000
greater than projected. The Community Services Department's ctass atld program fees
were 2,2 p=:ent above the adjusted budget in Recreation and Arts and Culture, netting
an additional $73,000,
Actt.lAl
1992·93
$2,157
Adjusted
Budget 1993·94
$1,946
Actu,]
! 99J·94
$2,012
Variance
with Budget
$66
_--r __ ~_"""""'-___ _
G<neBl Fund interest income ,otaleu $2.01 million, a decline of 7 percent when
compared to 1992-93. The decline is attributed to generally lower interest rates
e~ during the first half of the tisc.! ) ear. As a result, the rate of return on
the p..'<Ifolio Oecreascd !rom 6.47 perocr.l in 1992-93 10 5.25 percenl m 1993-94, a 19
percent drop, Offs.:;Un~ the dC\..~~ int(TCst rates was a higher average monthly
bal= <,,&liable for im'es!maJ~ due in part to the AB 702 funds which resided in the
Groeral Fund r ••• ..,'". Application and uansf'" of the AB 702 fund. should be
resolved in the C'UT'ra!1 fiS('a! y~.
!
i ,
,\(m3.j
t~1·~>3
(k~':'"r rr.-\'CnlH:S, a -:-.a.~e'gc;.~,' '11.1\ Includes Stau~ <Jnd f:-deral J,"1"ar.ts, property and facility
rental~ 'If"ld bales L~t' pn.lperty, C''\ceeded rrojc(:tions by 6.3 percent. ~\l1uch of the
~W-i31j:;;:e (S157.0-)(») \,,"'as e:\.per~enced in prop'~rty rental revenue.
ACfU.2;J Adjusted Actu,al Variance
1992-93 BuGget 1993-94 1993-94 with Budget
SI6,389 S 17 ,(.()6 S 17,502 ($104)
The variance in opc:r'.1ting trJnsf:rs to the GC'i1t!rnl Fund wa.. ... the result of lower
rt:imbw-s.ements required from the (Jas Tax Fund and certain federal grant programs
than LiUtially anticipated. The timing of the program expenditures impacts these
transfer, and <:aUSeS the budget variances.
Pact:! 1{) or 27
· , --' -'.'
•
Salarte. and Benellts
Actual Adjusted A~tuaJ Variance
t-__ t_99_2_-_93 __ +-_B_u_d,,-get_t_?'l_.1_._94_+-__ t_99_,_' -_94 __ +_~~h Bud~"
$44,048 S4K191 S47.nO (S-Ill-,
Employee salaries and bencfil ~CCOUnl"i \l.e1"~ hot! \~ith lC"::e; rh.'l!": I r<rc':"f:t l~t-th.; (Judge!
UJ1sperL'-at the end of 1993·9~. Sm,i.jt -.j\ int;') ~r· "3i.VY :lnd ,,. • .:::l1imc h~j(igd:'I ~\ere
offset by aver), 5Hg:h! on'rage: in In't' Gener-al ft.11: .. 1\ J.lil·--.;~t.:-J t .. :ncflr dH.r~(,':-T.l1::1i
sala .... ies and b1;:nefirs for th.e year rdl..'i.-~ J 7.9 r,r:':i.'i',\ i:1Cl.:.~"'l· 111 thi,-L':'\f~Tdi!ur .. •
category from lhe prim year. dur: mJ.~r.l~ ;'-1 the in~'!l:'!I.':l ,'f~h.; ),R 71); -3(',ji:c, Jrt lh,:
1992-93 figures used for c,"\mpJJj~c';l.
Tne bIgest salary and benefit .>Jvinp v.C'ri:.' e.\pcrkn..:ed If: ;ht: Fcrli,-e ,mJ Flm.nee
Departments. In Police Field Sen'ices. a sii\-'mgs of Sl·L',OU{1 in (ii'mim~ W<t:, t.'1c
result of lower onrtime required lhan ant:cip3t.:-d for l}!C W(ldd Cup S{'~.:-cer gaJne
coverage (S75.0(){1} and East Paio Aito ass,isunc:: CS~.f}{)~'I). in f,let, less t1\("r1ime wa.'
incu..'"Ted in Field St:Tvices., in actual do!lar~, than in :.h~ prio)-jl'::~J! ~e-ir. The s,3me C<U1
be said of the Crim~ Pre\'cntlon, 'PtT1>onncl anJ TrJinlng, and Admini.;;tr;::ti..:.tl .arC.iS.
In Finance. a year~long ,,'seaney for a Staff ACI:-Oll.i1Llnt !tOf the C.C'neraJ Fixe-d Assets
program was mainlY re5tx""lflSible for tilt S W4,()(J() s.a,,·ings in regular salarie~. The
'i'acancy was possible bcca~ the Fixed Asset jr;yentory and associated ~oftware
system were not established Wltil the end l)f the tiscal ~car. The Staff AC(;OWHant
position will be filled, ",hm the Finance ~I me,'e \0 me four-.h floor is
complete4. and allow fiJi ongoing main!en.a.nce 10 !be Cit~" 5 nn\-ly--cstabl ished general
fi.~ed asset data base,
-----------_._----------
"~~.'
, ~.-
Conlnet Servic ••
Actwil
1992-93
$4,958
..
Adjusted
Budget 1993-94
$8,482
Actual
! 993-9~
$7,807
Var-iam:e
with BudgC:i
($675)
A positive budget variance of g percent was cx:pcTIrnced in this catcgOi';'. Tnt
majority of the savings was in PubHc Works, due to less line dearing \"tor¥. r-=qttirt:,d by
Utilities. In addition, there were lower expenditures in s!re~! constn.l.cti .... m cont;:ra-..."iS
than anticipated. Total savings. ferr contract setYices in the Public \Vc;xs L1epartIl1en(
were $24Q,OOO,
Significant savings ($100,OOO) also occurred in th~ Poliet: Departmcrll. dlle to fe\\cr
applicant background investigations and less use of [hi." ShO(11ing I'an~·t.· hy $\, Nn
personneL Programming and C()TnpHter contracts .'11:'0 contributed In Lh~' :-3.\ ing:-., ",iree
the Law Enforcement Computer Network fees I,.-vere a!'>::it:~.;;C'd a1 ;a tbt 131,:. uHll'r Lhall
on a chargcnper.inqui.r::.; basj~. The balance of the :-a\·ing" :0 contrart ~.:r.'i(',·" was
spread across the other G,,,cral Fund departments,
Suppu.. and Materi.l.
Actual Adjusted Actual Varia.""cc
1992-93 Budget 1993-94 1993-94 with Budget
$2,121 $2,434 $2,223 (S211)
Actual expenses in this category rell short of the adjusted budget by g,7 percet1I, •. nd
were I percent less than 1992-93 actual. A large portion of the current year \'arian('(:
was due to lower expenditures in. building and construction matenals in th...-Public
Works Department,
,,,,,,'201n
Ge •• nll Exp.e ....
Acnlal
1992-93
$7,915
'-;'.-,
Adjusted
Budget 1993·94
$8,212
Actual
1993-94
$7,929
Variance
"'ith Budget
($283)
The General Fund experienc-ed a positive 3 percent savings in this tatcgory. Almost
half of this variance is due to the Police Department'') initiation of a "cite and ~lease"
program to lower booking f~ costs. In addition, charges for teicphone and other non~
City lltili1\es were $<17 ,(JOO (12 perce"t) wld.T buog'\.
Rents. L~ases, a[!d Equipment
-= -
Actua~ , i\djll't,d Actual Variance
1992-93 Buuget 1993-94 1993-94 with Budget
$1,197 I $1,504 SI.417 (587)
The adjusted budget for this "-pe"$. category exceeded actual expenditures by 6
percent, due largely to savings in mlt:.Us and purchase of maintenance equipment in the
Public Works and Community Services Departments.
AIIonted Charges (Net)
Actual Adjusted Actual Variance
1992-93 Budget 1993·94 1993·94 with Budget
$489 ($827) ($196) $631
Page 13 or 'Z7
".
I
J r
---------;..-~-
----, -
S1ving. in this category Vi"'" due mainly to lower charges to departments from the
City's <ost pI .. " 'The CQS\ plan dire<:ts the allocation of the «)sts of administrative
d<p8rtrnenIs to General Fund line department<, as well as to Enterprise operations.
Savings irJ the administ!'ative departments resulted in lower uffsetting revenues to the
General Fund_ Thee was less of a demand for General Fund Services. such as Public
Wor!u line clearing, for En terpri se operations, This also resulted in less intrafund
"" enues th"n budgeted
"'<1",,1 AdjusteJ Actual Variance
\992-93 BUDget 1993-94 1993-94 with Budge\ ~======N=!A=====:====:S~J=8=7====:======S"=7=O===_=_~1-_-, __ ($!..I2!._=="
Tb: bal:tnc!:' in the ~onti".gen! a.c..:ount lefle.r:-ts unspent fund'S from the City ~ .. l;;.naga's
non·s,slary cl1ntin£C'n<.:y, whkh beg.m the year at $387,000.
Op<nlting Traufers Out
53,(;46
Adjusted
Budget 1993-94
S5,660
Actual
1993-94
6,313
Variance
with Budget
$653
The large variance in operating transfers out Wa:i the result of increased expenditures
on Str= and Sidewalks projects within the Capital Projec~, Fund. The General Fund
reimburses these e"'Teciitures a~ incurred. These projects \vere aggressively undertaken
in ~'le j 99}-94 t'-'<:ai year, Here again, the timing of the project expenditures impacts
these tnmsf"" and causes variances from the annual budget.
hgt 14 tlr 2'7
~
I I']
fi
•
Ggcra! had R_rves
'The IlCI oper1Iling SUl'J'lus in the C~aJ FWld fueled an increase in the Budget
SIabilinilion Res«y, (BSR). Also impacting the BSR was the doSl"" of completed
ClP pro.i<'rn. The clo,ure of the multiyear S2.1 million Greer Park Improvement
project allo ..... ed fOf the unspent bOOget (S 110.7(0) 'c· b< rctun1ed ,,, the Goatral Fund,
aJoog vlith It hsndful ()f sma1!et' proje..."1S comple-ted during the fiscat year. Tbe riet
effect of these impar.."is to tM City's BSR is s.ho\o\'Tl in the foilov.·ing charL
Net from Grn!:Tal Fund Operlt!On:;;
~-----------.
l So;m:ec; -------
Closed debt :.er.ice b.lnch
Badgel Stabiliz.JtioEl R~~nt' Balance' as (If Jet)· l~
l!l94
$11,561
Tnc BSR, with 11 balan.cc uf SL2.3 millioo at 6 130,"94. remains v.-ithin the gmddines of
the Gencnl Fund Re,e"e Policy adopted by COIll",1 in De<ember 1992. That polic)'
stales that the BSR ID)lJld b< maint.!ined a! b<twe:J1 10 and 30 percent of Ihe General
Ftmd's acrual operatin.g ~:\.-pcndl!ures for the fiscal year. The current BSR balance is
approximately 19 pm:<nl of act"'" 1993·94 General Fund expenditures.
· .
Di=tionary Reserves:
Budset Stabilization R",erve
Reserve for Streets and Side
SidewaJkslS<booI Sile Projects
Reserve for Emergencies
Reserve for AB 702 C",dit
_~otal Discretionary Resen>es
NOil-Disr:.retklfl<tfY Reserves:
Resen'e for Encumhnmce-s'
Reappropriation'S
Reserve fOi Inventory
Resen"c for NOtes ReceivabJe
Total Non-Discretionary Resen:es
TOTAL GENERAL n;ND RESERVES
CAPITAL IMPROVEMENT FUND
I
I 1994 I9'lJ
Ir:CTCJlSe
(l)e..:rcasc)
fnfm 19Q3
S j9S
( 1'1)
o
Total expenditures of the Capital JrnprovemCl1t Fund "'= ~.l million in ~ 1993-'14
fiscal year. Of that amoWlt., $L5 million was spent for vn~jng street maintena..rxc;
$573,000 wa-s used for sidewalk repairs. A11 addition-'ll SL! miiJicn wa:. <!"\.pend;ed for
the Cambridge Parking Stntcture, $452,000 for the 1-13....-oor !;nprOH"ment proje-<.:l, and
$430,000 for the installation of the fire sprinkler system in the Civic Center. A list of
eIP projects over $100,000 is includNl as Exhibit C of this report.
---_ ...• __ .
r.
!
~ !1 ,.
\
ENTERPRISE FUNDS
Enlelprise Fund Reserve Guidelines were established in 1993 to ensure the ad"'luac)' of
funds to finance one·time contingencies and to aid in the monitoring of each fund's
fiMncial h<:alth. The Rate Stabilization Reserve (RSR) established for each fund is
adjusted for any fiscal year operating swplus or deficit, and is t'(-.cd primariiy to aVllid
large fluctuations of rat.. to cover short-Cerm eV<nts. Th< impact of 1994-95
operations of each utility to the RSR is summarized in the following chart.
EUi''l'M Fund
Water
EIC\::tr1c
Uas
Refuse
WW ColJe...""tion
WW Treatment
Storm Drainage
CllfR:50:U4
Bltdgd Vamete
To (From) Re!en'e1
'~.' . . -',.' .
',. -' -'-'.,
1,429
?,,309
9){1
\,5'16
1,369
( 680)
3.5t)
I
~
RSR HT'SUS T argd
j\1idrangt:
Atxlve
Atxl'.'C i
I
Above I Above I ,
Above I
Below I
--1
I'>og< 17 0( 27
,
,;
I ~
t
I
!.
l. ___ ",j •• ~
(--.., ,""-',
,-' ..
Water Fund
1991,-94
1992-93 Adjusted 1993-94
Actual Budget Actual Variance
Reven~ S16,296 $16,957 S 17,04 i S84
Purclwes $4,872 $3,790 $3,561 $229
Operations
and Transfers $5,612 $6,768 $5,649 $1,119
Capital
Expenses S3,D27 $4,489 $4,485 $4 -,
Net to (from) \
Re:serve'i I $2,785 SI,9W $.1.'46 $1,436
--------,
Total revenues in the Water Fund \vere slightly above the i~djusted btldget. and 5.7
percent above prior year revenues. WOoter salc:;s to customers tor the }'car were cnl)' 1
percent off from the budget. The positive total revenue variance was largely the result
of interest earnings in the fund, which were $260,000 (110 percent higher than budget),
due to an incrcssc in cash and reserve balances.
Nonacirought conditions and decreased water conservation campaign..:; contributed [0
filvorable expenditure varian= in salaries and benefits ($650,000), contract services
($10],000) and Demand Side Management programs ($125,000). Wnolesale water
purclu!s.e cost5 were a1.so slightlY lower, due to \ower~thanwprojected consumption,
which provioied an additional $228,000 in savings to the fund.
CMIWOU" Pqe 18 or 27
' ..
,._------.
Bolstered by a combi:,'uuior. of strong salts, fava.-able expenditure variances a..,d a
~ Iransf.,. to the General Fund. the Water Fund', RSR balance increased 5), I
miHioo irJ 199J3~4, The ending RSR balance of S6A flliliicm is only $,8 million below
rh< ~ k.e1 of tII< re''',.. .. e guidelines adopted by Council.
I I j ~ I
1993·94 I
I 1~'92-93 Adjusted I i 993-94
.r\cttl.al lJud~et + ___ ACiU?1 Variance ,I ~~~.:-~-u-~ ---------
I S7~,553 554.l96 I S53,011 ($1.!85) II
! I I Ii
E \.p.:r\':,c 3-S27.692 Sll,2Jl 530,520 S 713
II ! i ,
(7't:t.!~ ie, n":', Ir.~r·I';lcr .. I I !
& Othe: I S27,216 53 i ,081 529,511 $1,570
Capital E .... peflse~ I $12,829 514,006 $11,970 ~j,036 ,
Ne~ to I,.from) Res~i"\(,~_S 1,781 (S22,397) (SlO,?ol) $2,\34
AcruaJ r'C\ enues in the Electric Fund were 3 percent below budget due to lower sales,
I!:xperienccd primarity in L1e lndu$triai cllltomer class. Intercsi income was also $,8
mill;"" (22 percen.) lower than budge~ due to dccr=ed cash balances and a general
doclim: !n the City', portfolio earnings rate, .Lower cash balances were the resul. of
L'le $36,7 million elc:<:tr1C reb.te, compkted during the period from No,ember 1993
through March 1994.
p(}\\'ef purch.as.es, which had b..~[J adjusted dO\\llwru-o by $6.8 million at midyear. were
still 2 percent lower than the adjusted budget. There were savings of $1.6 million in
orner expenses in tbe Fledric FUf1d. as 'wcll. Th·..': largest variance (5518,000) occurred
Page 19 or 27
in Resource Management, where Demand·Side Marugemenl programs .n: GO\\' funded
as deve10pment occurs, rather than on an estimated an.',uaJ basis.. Sa\"ings were also
experienced in salaries and benefits ('280,000), due 10 "acandes in the operational
....... Less line clearing wcd (S 159,(>00) was pcrf~ tho." ori~!I)' plmned, and
administrative allocations were '1.6 pm:rnl les..' tf'o.a.1 the adJus'CC'"d budgct iS305,OOO).
The Electnc Fund RSR balance dropped 10 $127 millioo in 1993·94. as i.~lended tn
the planning and e~ .. ecution of the Ci'yO,Go reba!e-to electric !;USlomcrs, Preser\'.(I.tioo of
prior )'ear Cu...~omCT rates \1\.4$ als.o accomplished. The RSR is nDW between !hI:' target
(522.6 mm,on) and m2.ximum tim~t t,S3{),! mtl!ton\ C"StJt-.E~ht'.:i \:, t.~': l:tilit;: Reserve
Guidelines.
------<=> ...
19'9~-'14 I : 942~93 Adj!J~tcd IY9]·94
Actual [ludg<1 ACtU31 ---
Revenues ~.19.9\19 S~(\75i S2fl.4J9
Pw--;hases S9.858 S IlJjU SIO.541
Operations, Trans fers
&. Other S5,521 :)5,982 S5.834 $148
Capital Expenses $3,9)0 5-1.928 S4.928
Th:bt Ser-.'ice S 39 S 307 S )07
Net 10 (from) R=rves S 561 ($!.81O) ($1,171) s{;J9
Reveaue!
Gas FWld revenues were 2 perc.:enl below the adJllited budget, mainly dlJe to lml,rer
than-projected sales during the winter months. The 1993-94 winter m!.)nths were
slightly WiL."'lm."r than average.
I
-----------
PuIchases were $809,000 below the adjusted budget in the Gas FtL"d, due mainly to
lower transmission oosts. The new. lower tr.msmissioo rates. were mandated by the
California Public Utilities Commission (CPUC) .t the beginning of 1994. Other
cxpcn<li~= variances in t.~e Gas Fund c,,",c in at 2 percent under budget ($ 140.(00)
Reserves
Res..~ balances remain strong for me Gas Fund. The c=t RSR balaoce (S''.
million) is slightly above the maximum limit, mainly dl.."e t(l ll'~\er Ll-tmn facior rn-dilS
to. cu"omers (CMR,478:93) !hI\." had tx.." anticipated. Howe,""" the "",·,1 year J 994-
95 budget provides fer a draw on the RSR.. \.".l1kh is pW,ie.;fed lo iti'Jm the re;ef'\.'(: to
within Lhe desired range.
Refuse Fund,
1993·94
r-
I
1992-93 AJjlls!ed 1993-94
Actual Budget Actual Vari.am:~
Revenues $16,062 $18,386 S 1 8,695 S309
Payments to PAse 0 $5,602 $5,900 $5,530 ~370
Operations and
Transfers $8,732 $11,413 SIO.824 $589
Capfull Expenses $283 $267 $1 I S256
Net to (from) R .. erves $1,445 $806 $2,330 SI,524
ReVtDoes
Total revenues were $309,000 higher than the budget, ,",ulling ,nainly from higher
disposal fee, collected at the landfill (S\80,000) and higher revenues (S209,OOO) from
the Palo Alto Sanition Company (PASCO) billed sen' ices for drop box rent.h. The
CMR:502:94
\
City's contract with PASCO states that fr.e City will share in PASCO-billed refu5e
services.
Of the total expense savings in tlIe Refuse Fund. $370,000 was the reH,it of lower
payments to PASCO, due to cos: savings in hauling less garbage to the Kirtly Canyon
landfill in San lose. Since only the garbage processed by the SMaRT Station i,
transported to Kirtly Canyon, a delay in getting the SMaRT Station fully operational
was responsible for these savings. Other savings were in salaries and benefits
($115,000) due to \',cancie" lower payments for the City's share of the SMaRT
Slation's operations, and lower disposal rees ($132,000) at the Kirby Canyon landfill.
[0 addition, funds set aside for two capita! projects remained unspen(; both the Landfill
Gas Condensate System and Landfill L-:v.::e Projection projects have been delayed
Staff is now feC{)nLTnending that funding for Ult'se h ... o projC(,·t5 be returned to the RSR.
pending final regl1lations and guidelines f10m appropriate regulatory agmcfes.
The refu5e RSR balance increased $2.0 million in the 1993·94 ft,c.1 year, bringing L1e
ending balance ($3.2 million) within $200,000 of the maxirnwll limit.
A 1994~95 RefUse rate increase should offse: projected expenditure increases for the
handling of recycled materials at t~e now fu!ly-functional SMaRT ,.tation, and uther
anticipated operating increases of the fund. However, reserve balances could be
impacted .!lS a result of a reevaluation of the City's landtill closure and post-closure
r.arc liability. New estimates of rerrutining landfill capacity. as well ar.; changes in
future cost estimates for post-closure activities, have necessitated this analysis, which
will be completed by midyear 1994-95. Any increase in the liability incurred to date,
based on this analysis, will need to be funded from the RSR.
CMR:5('M4 Page Z2 ut 27
\
-----~-.. -,.
Wllt .... l.r F.pd; Trntm.al
1993·94
1991·92 Adjusted 1993·94
Actual Budget Actual Variance
Rev"" .... $11,552 ~14,127 $12.220 ($1,907)
Openti=<, Transfers
&.0tW $8,885 $9.133 $8,658 $475
Capital Expenses $2,059 $1,827 $1.809 $IS
Nrt \0 (irc,m) Resen'es $77 $926 ($488) ($1,414)
Rr,"enues
RI!Yeir,H~:S t~-om the RCg!(H)3l Water QLiality Control Plant are bas~d Oll actual costs,
which arc bi!!'!.d to the Plani 11artnl!fS The $1.9 rrln\ion do!br varianc.e from budget
revenues in the Treatment Fund reflect large s2.vings in the various expense categories
at the plant. A 0$200.000 project for watt! reclamation at the Golf COllfse was also
included in the Partnm' budget in enor, sin.;e L~i'& project is. funded ooty by Pa\Q Alto.
tn addition. the Partno;!TS.' billings do 001 retlect encumbrnnct!s and reappropriatioos of
Plant projc..::ts which, though reflected in the Wa'itewatcr Treatment Fund budget, are
not yet undC'J"\.\'ay.
Espeases
Actual e,:penditures were less £han budget by S475,000. 1bi, variance resulted largely
from savings in contract services, as fewer monitoring and other studies were required
by the Regional We£e!' Quality Board than anticipated. Lower utilities usage at the
Plm~ akmg "'ith a higher elc<tric rebate Uum anticipated at the time the budget was
adopted, yIelded a $100,000 favorable variance. Finally, vacancies and decreased
Clvertim.! providt:'<J an adJitiofli1] ($1. 00,0(0) ex~nditure savings.
Page 23 or 'l7
The eoding RSR baian« wa, $2.1 mi!lion. withLn the lang< limits est1blisho<l by the
Council's reseTye .. uidelines.
199.1·94
Mjuslw 1993·94 I 1'l'l1·Q3
I "'c:~CcJal::::'-+_~:':":::"+-_:"::':"::'~i--."':"'::":::::::...,j -----li .-SQ.2Q7
Budge! A.:;tu.al Variance
Pure ha.""~ s
{J;xrati(1;lS,
T:Jl1sfers &:. Clth·.:r
S:I,';51
I
1 ~I,~I.~ ,
S I 0,82(,
~,~-;'.1
",:'1'154
. r 1'1 ..
CapltaJ k_.~..pcmc" ________ ~-~--.!~.-.'....j~..::.:=
Net, 10 (fro-m) Rt>Cf'i I!S I S':.U3l
S 11.0W S264 I 5,~, 7 ~ I 5842 I .\
50 l ,~{l6 S248 ~
·0-!
51,35-1
Total !'e'\'alues ill the W&St~lltcT cot~«lion Fund ",~re S:i64.OC,{) (2.6 percent) higher
than the adjusted budge'" primarily lh< =ull of bil!ini'S to I()C~I indostries 10' • higher
VQlume of ~1e discharges into LhC' ~'er syst.em, lhe Sl.5 million im.~rease from
prior year ,,,,crares ,eOec!5 th< 9.9 p<rttnl rale inc.=< impose.J, "'1th Ihe 1993-94
budget to fund an iKUleralw Lnfrastructute progr.un planned for 1994-95.
Of the ~ 1.1 million ,:,ayir.gs l:l Waste~'a[CT Coile..ction fund (:xpenses, $842,000 was due
to lowCt' tta.tment clw"ges. from the Treatment Plant. Treatment ~barges have been
adjustad downward for the 1994-95 budget, base<! on the quantity and quality of
sewage being t:re3.ted, as e:'<J'Cnenced in recent years. Othcr major savings were
realiud in cootracts for emergency sewer repairs. for customers.
----------_.-
o
R<SerVe l~eis incroased .<harpl)· (S3.\ milJioo) in th< Coiledi"" Fund, for an <n<llOg
RSR balance of $6.3 million. Although this is S I.OJ million above the maximum limit
set in Council's teSCn'e guidelines, l~( 1Q94-9< 'nfrastrucrur" poogram is ".11
underway and is expected to draw dO"Tl ,he RSR '0 • 10'01 "ithin the guidelines'
targeted ranae·
Reveoues
Revenues for the Storm Drainage I-und werC' \\-ithin <2 p<'rCC'r.l of J.dJ~t~ budg~t.
Savings experienced in Uti, fund were from lower allocations (SJ41 ,(00) by the City's
Public Works Operations for providing storm drainage maintena!''''' ",vices during the
rainy months. Wtth fewe.r rainstotms to the fisc~l year, lnwei ;:>.m0U\ll:', 0:" maintenan.;;'o:
service') were required.
. ~ .. :
"\~.
",y.'.
iL _
'-.
Reserves
The 1993-94 y=~nd closing process resulled in a major redassilica"on in the Slo""
Dtainage Fund reserve balances. In capitalizing completed construction projecls ;n the
fund, slllff noted iliat 53.1 million of costs included in construction-in·progress could
not be CQIl.'lidere<l capital expenses, as defIned by Generally Accepted Accounting
Principles. Most of these costs were incurred in the design and implementation of the
Stonn Drainage Enterprise FWld ($604,;00) and completion of the Slonn Drain
Condition Assessment (S1.3 million) and the Stonn Drainage Master Plan ($339,000)
studies. These studies were conducted to prepare a long-range infrastructure
improvement plan for the City'S storm drain system, but did nol directiy. result in the
construction of assets. In addition. the Stmm Drainage Fund contributed $827,000 to
the Santa Clara Vailey Water Diillict (SCVWD) for Non-point Source Comrul
Programs and costsharing of a number of SCVVo/D's slorm C"ontrul pmjects within the
City's jurisdiction. Of the $3.1 mlilion incorrectly classified as capi!:].! cnJr,ges, 52,7
million was expended in the prior fiscal ye.ar. ln mdcr to reda$$ these ,::xPC;1.!>I.?'5 from
capital to operating, Ii prior-period ad.iu.'i.t.ment waS necessary. S!aff ,,\i11 re~omn1enLi
a.TlY similar adju.'Stments necessary for budgeted ! 994-95 capiml cil-argt;;" al rnidyc:ar
T..'1e adjustment lS reflected in !he S!OffiJ Drainage Fund's Je'r;:<:~s~d ri.'serVe r.r;lian<>:"
VliLb the 1994-95 rate increase uf 31 pC'[cent and 011: iS5uan~e of bonds. amlcipaled at
midyear to continue the funding of inirdStnlcture replacement projects, the RSR \\,1Il
again be in a net positive pvsition.
ReBpDropriJltioDS
Exhibit A includes the ~taff recommendaticms tDT reappropriaTions.
CONCLUSION
Overall, the City's financial POSltlon appears to be healthy, with the General Fund
seeing. net operating surplus of $792,000 and all Enterprise Fund, (with the noted
exception of the Stonn Drainage Fund) maintaining reserves well within Council
reserve guideline level,.
-
\
-------
""',
.4.TfACBMENTS
Auacbmc:oll I Budget Amendment Ordinance
Exhibit A 1993-94 Reappropriation Requests
Exhibit B Enterprise Fund SUItL'11aries
Exhibit C Capital Improvement Projects Summary
Exhibit D Enterprise Fund Reserve Balan«s
Exhibit E Enterprise Fund Rate Stabilization Reserves
PREPARED BY: Carol Ferrell, Acrount,ng Manager
DE'M"""""AD m'ov~' -~,~. ,u!)~ Iv Harris
( Dlfctor of illy
CITY M-\NAOl'R APPROVAL ~/~\~~'\'-
/. l Flernrng , (~_ll)' Manager U
CC: n l •
Page 17 0(17
•
---"._-'--
ATTACIt'ENf )
O~-DINANCE NO,
OR:lIW.NCE OF TIlE COUNC1L OF THE CITY OF PAl,O ALTO
Ati'TH0i\rZING CLOSING OF THE mJDGET FOR FISCAL YEAR 1993··94
..mEREAS, pur~uant to the provisions of Section 12 of Article
:Ill of the Cha::--te:r of the City of Palo Alto and as set forth in
Se.:::t.ion 2.28.070 of t he Palo Alto Municipal Code, the: Council on
Jt.me 21, 1993 did adopt ... budget for fiacal year 199],··94; and
,,1-iE:"~.EAS, fis:::-al yef;l:C 1993· 94 has ended and the financial
resul~s, altho~lgh subject to post.-audit adjustment, are new
av o ilah1;:> a;n~ a::re he relo,'it h rep·:l!""ted in surnmarized ;: inancial
'e:<.h:..b1:~S VrO::;',H:ed by the \!ixf:<ctGr 0t Fincl.nce which aTe at_tached
t~ye!0. ~!:6 by ref~re~c~ raJe a paTt hereof; and
·",-"'::7;~~,:"'_':.~, P'll':Sl_unt L) s';,cl~io:l ?~8.030 c.'i the Pale "Ito
),I,,)t,ic."' ... ;:'3,1 (c:!e, t'r-,i? Cir:"'/ ~;;.'rdgl~:r diet ar-,~nd t~l:ie bud.gec.a.ry acccunts
,):: .'!:[ ~"i 1'/ nr :-,,,10 }dto:' ,,->:0, L;·I:~J·.'\:n on the: attached exhibits 1:0
rAi J..ddit.iN:al a:ppropndti,:'r.F:= authQrized by ol-dinance of the
City Co.mcil.
rP,) ;1,."l":E:r..d~,:,nt ~ to er::ployee co-:-r::pensat ion plails adopted by the
eir)' r:':'1..1:'l;'i1",
(C) Transfers of appropriations from the contingent account
as a~t~)rized by ~hc City Manager.
(Dj Redistribution of appropriations between divisions,
progTa~.s, and objects within various departments as authoTized by
the City Manager.
(E1 Fiscal year 1991-94 appropriations which on July 1, 1994
were encumbered by properly executed, but uncompleted. purchasE:
orders or contract.s; and
h'1iF.R.E.kS, Article III, Section 12, of lhe charter o( the City
of Palo Alto requires City Council app:t-oval of additional appropri
ations or transfers of appropriations from one department to
another; and
WJJ".ER.E..;5, f_:scal year 1993 94 .;:!,ppropriations
depaTtr:-,ents and catego:r ic,'~ as sno'O'I'n on the attached
while not obligated t.y purchase order 01' contract, at
in certain
Exhibit "A~,
year -end are
nevertf1.eless recoi)'.:llended for reapprcpriation in the fiscal year
1993-94 budget;
NOW. THEREFORE, the Council of the City of Piilo Alto does
ORDAIN as £0110'0,,'8:
SECTION l. The City Mo;tnager is =,u':.r-.()ri2ed and dir.ected to
increase, if nec-essa't-::, cll.lU·,cr ... zat:'('J1s £n the utilily funds by
(!ltIOunt.a sufficient to p"!"o .... id'! tor F ... u:cl".ase of addit icnal .,..a.t.er,
gas, electric, C\nd refuse coll~ct':'0T! serVlCe$, in the event the
sales of said utilities se!""'.,.ices e;.;.ce-ed the origir.al est.irnat~s
contained in tho:" fiscal yea!: 199J-9'; c~..ld':ret.
~EcrIQN -.2.
departments ar:d cateJ';:'Y if S ;::::h·~loo""'~ c;-, ~~::~.::.~:,::.
forward dna a,-Lied to tt·.-: fisc'"d yi2',::~ "'~'';
.S E'("'1' LQlL-i .
cloire.;ct eo;
U\J
furv.l.5 and
a'S rzquiTed bJ' th-:, Chatty::: cf t!'.r." c:t'," .. -,: :"c .. :c Alt.n, b:.' ordirt].nc.f·,
or .30.9 set iorr.h in th'0 tlSC"'~. ~.'e3.1 '::--?.; '.,.S b;dgt">, (IS adopte6 .)1"
amended.
(B) To close \·aric...l$ cC~t:,12t,:>,:1 Cflr'.'·t;ll !;:-'FI'(~':!--' "f~f".t rroj~,ct:H
and rr:Ove tbe ba.la.nc~s intc.-th"! .'I-FP:::c~.:n idot€ rt~f,'2r','f':.
(C) To establish reserve-51 as s-:-t f,:,,';:'<.h .:m Exhibit "R~ in the
amounts SflOwn or as neces-saI")' to prov ide fOl":
\ 1) A rese!"'.{e for-encu:-:-.brar.,:;es (ind reappropr ialion;;; in
the vClriou5 funds, the P\.1rp0Sf~ :)f which is to carry for.wa.rd ;,md
continue in effect the unexp€~ded balance of approp~idtiQns for:
{a) Outstanding p~rch.'lse ordErs 3!'d contracts tor
which goods or se:::-vices have not been :recel ved .or curnpleted by the
last day of fisc",.) year 1!15'3-94. Such appropriations shdll be
ca.rried fQI."Y.l"iird 3r.d added to tht~ fisc~l ye3,:!:' 19'5r";-S:' budget.
(b) Fiscal year 19S'3-9~ depa!':crr:ental expenditures
-which "Were authOl.:ized to be carried torW'ar-d in Sect ion 2 abo·.re,
(2) Reser ..... es for ?dvances to Other Fur..ds and for Sto:res
Inventory in accordance with 0rclinar,r(' a r.j P.J} i.cy gliidel ines.
--~-.. ------
\
I
-,,--... ~---
,
(3) Reserves fo).-utilities plant replacern~nt. transf.er
stabilization, BYstern improvement, and other l:eserves In accordance
'4!"ith Charter and policy guidelines.
(4) A reserve fOr' general contingencies of s'Jch :;'::1Qunt
that the City Council may approve.
(S) Rese.rves for AB 7{J;2 (PEP-51 retit·em~nt. r~bates held
in various operating funds.
(6) After providing for the foregoing res('r.~e's, transfer
the l-emainder of the fiscal year 19B-9" ex,:es.9 cf ~nl!:r<il r~und
r~venues over. expenditures to the Budget Staoiliz.ation Resl"r/"!.
SECTION 4. Tho;, sum of Six HLl.ndred Dollars ($(,00; "is c'Sr-ebyr
added to General Fund Capical '!mpTove;-:,~ent ;:l.Jnd p:r:-oj.:,::: l':.q~~ to:
"fl.thletic Field Renovation" dnd thE.' G'8"era.1 Fur:j ::"l~?"~"_
Stabilizaticn Re:serve is corY8sp,")ndingly reduced"
Budget Stabi.Jization Reserve tl"O:l1 .$12,",155,t:,D to ~;:';:',
June 30,. 1994.
.• .::, ,-' ..:!
aCTION 6. The sum cf six Hundred rift',-"C.:.'ll3.1S :'~f'~<'1 is
hereby added to the Capital Improvercenr, ~!"{)jcct 9221 ~O:,,~'-' f0:r
"Municipal Service Center Re~13ir;:e,d 'i"'ater Suppl')-'" ... nd the 1Idter
Rate stabilization Reserve is corresp:Jndingly n"duce-d.
SE.C1..IQN....1. This tr·3.nsaction l-,--il1 I'educe the '",'at-:::r ::::,;,t:r-
Stabilization Reserve from $6,649, J6J to $6,6'; J, 'IlJ 01S of Jt:.!1e 321 r
1994.
SECTION B. The sum of One HU1~dred Fi (t.y-eight. Thousand
($158,000) is hereby added to Salaries in the Gas eapitei:! ard
Operating Funds and the sum of Eleven Thousand ($ll,OOOj is hEreby
added to the capit.al Improvement Prograin "Geog:raphic Inforr;1a.ticn
System" project 8945-36699 in the Gas Fu.nd ar.d the Gas Rate
Stabilization Reserve is corre9por'~dingly reduced.
SEMION 9. These t1-anaactions wili reduce the Gas Rat~
Stabilization Heserve frOiCl $7,639,503 teo $7,4. 70,503 as cf ~TunfC' 3 [:,
:'>_994 _
SECTION J.Q _ The sum of Five Thousand ($5,000) is hereby
added to the Capital Improvement Program "Geographic Jr,fcrmatior.
System lf pt-oject 8945-47705 in the Storm Dl-ain F"und and Stonn Drain
Rate Stabilization Reserve is correspondingly reduced,
-.~-
L_. ________ _
SBCTION 11,
Rate Stabilization
~994 .
This transaction wil) reduce the Storm Drain
P.eserve from $63,278 to $58,278 as of June 3() I
SEcrXQN 12. Upon completion of the indep~ndent audit-,
detailed financial statements giving effect t.o all the above
sections shall be published as part of the annual financial report
of the City as required by Article rII, Section 16, of the charter
of the City of Palo Alto and in accordance with generally accepted
accounting principles.
SECTION 13, As specified in Section 2.28.0aO(aJ of the Palo
Alto Municipal Code, a two-thir'ds vote of the City Council is
required to adopt this ordinance.
srcrrQN 14, The CQuncil of the Ci ty of Palo Al to bereby finds
that the enactment of this ordinance is not a project under the
Californi.a Environmental QIJality Act and, therefore, no
environmental impact ,:,\ssessment: is necessayy.
S.Ecrl~.
Municipet.] Code,
adept ion.
As pl-ovided in Section 2.04.375 of the Palo JiltC'
this ordinance shall t:eC01CC effect 1 ve upon
IN'I'RODUC'ED AND PASSED:
AYES,
NOES:
ABS'!'h...~rONS:
ABSENT:
City Clerk
APPROVED AS 'TO FORM,
=-~.:-::-=::c--;c=-----Sr. Asst. City Attorney
APPROVED,
Mayor
\.
\
(";ity Manager
birectc)" of Finar.ce
~"
Real Es:: atE'
Ip.f"grmatio o
Reapurcge
EXHIBIT A
lj53-9~ RBAPPROPRIATION REQUZSTS
~8igr .• produr.:tion, printing and
di stl'io~t i0:1 of Annual Reo.port.
:?j~et.ble shifted in crd~c to
r~.~p 1993 ·94 ar~j t~ ~ji5tr~buted
£~ the fall 0f 199~,)
:',JJ".ds to,: cutside (,E'::-;':I cc·"n$~l to
assis~ Cit~· in prep~rl~~ Sarld Hill
tE-'t'"_<infurd EI::': r'2\'j.f!:.""" · .... a£', d"?1ayed
d~e to S~a~ford proje:t
::'"t'"vi . .;ions. )
P').'i1"',ent ,:;of Cc:;unty possessory t3.x
related to providing s?ace at 425
Bryant to the C~ntenni<ll
Ccm::'l'\itte-e.
{County bills Pas3e-.ssory Inlerest.
tax in arrears.}
~rb cuts idenLified in lS93-94 in
order' to L:".ee;: ADA g\Jid~li!"'.es.
(.?~-oject approved by Cou.r:cil in
late 1993-94 Work unable to be
completed prior to end of fiscal
yedr.
•
$14[5~4
$6,000
$14,000
HUmAn ReeollTCeS
Planning
Inspection
Services
Divisioj",
PllbJ Ie Wpua
Fa,cilitics
Ma.nagement
Operat.ion~
&if .
1993-94 RDPPP.OPRIATIO,.. UQtJUTS
Update City affjITl'3tive action
plan.
(Delayed due to severa~ leg~l
reviews with in-house and outsid~
counsel. )
'l'ransfer hard C8pJ' f lic-s t{,
optical i~39~ SlO~as€·
(?ro:\ecr: SO'%; c(:,-,!-,~";::-,,
sc~n stati0~s ~ ~w~ ~~~n
techniciacs '" .. "" {T ,{\,";;: i : c:.t -i'
&. lir':1ited :-,"-1 _;'~:r n~' ~";qc'<'J
cC::1.plel:.eJ .eacll s"ni f':.·'
, . :
Re~ove asbestos-~ontaining fl~~y
Liles t~c~ MultiFur~os~ Rcc~ ~nd
kitchen at Cubb,::,r12Y.
{Delayed. Staff va.cal~ci('s cau~·~d
scheduling probl-err,s. j
Replace floor tiles ir.
~h .• ltiPurpoaoe. Roo~, and f',itcnE'n at
CUbberley Center.
(Delayed. Staff vaC'Eonci.es caused
9cheduling problcrrcs.)
PurC'hase ~quipment fO:r" removing
graffiti and to apply paint and
anci-graffiti coatings.
(:'1ore time needed to evaluate and
detel.ITI1ne equip':':",ent Leeds J.n-j
8po:-:-ifications after creation of
graffiti prcgrar!l in Ma:rcb 199';:,)
, .. , .
\
$"9, ] 83
Sl';l,5'36
$14,000
$12,500
---..~,,----
,
i
I
!lepUtzHn t /
Division
Community
Seryic@B
Recreation
-_._------
1993-94 REAPP~OPRIATIOH RBQUESTS
Council-direct~d recreatio~ and
other programs/center operations
and maiHtenance at Terman Center.
{City Counc'il directed that Terman
revenues be used at T~rman Center.
Funds are being carried torwa:;:d
until p.rcgrams are developed fa!"
Te!'1T'.an , )
Carpet replaccrr,ent in Cubber] E>)'
Center.
(Required bids not l-eceived by
deadline. Time and staf f h1.g
constraints. )
FabLlcatian of Cubbe;:ley Com:[~\,1i1i ty
Center signs, tenant signs,
directories and di~-ectional signs.
(Original sign program needs to be
re-worked. Cost estimates much
higher than allocated resources.
Additional time was needed to
address vandalism concerns.)
Purchase tables and chairs for.
meeting rooms and auditor·ium at.
Cubberley Center.
(Bid process not completed by
deadline _)
$lS,~OO
$~S,COO
$15,000
Parke and Golf
,-_., ,
,.
1993-94 R3APPROPRrATION REQUESTS
o •• /aeaaon for R •• ppropriatioDS
Purchase basic cooking equipment.
walk-in refrige:r:ator ara.d freezer
at golf course.
{Renovation delayed du~ to
addit"ional design work.)
Total General Fund
;~ .
$25,000
$226,'80
~t/
Divis1w:
.DI"'!'a.PJUS I rmms
Utiliri{!§
Admif' ',8tration
~,
1993-94 REAPPROPRIATION RBQUBSTS
u •• /a ••• on for aeappropriation.
MDB p-tograT:lll"Ling support.
(Changes in ~3-94 priorities
increased work that ne~d~d to be
co~,pl.eted by contra.:t staff.
Services need to continue into
next fis::al year to sUP'Port
l:",:ple~ent.atiun of ""DB.)
Purch~se water neter test
equip~~nt to yepla~e a 25-year-01d
ul'li t .
I, P.:.rchase {-If eqlJ ip:11.ent held
pending until Water Meter Shop
reT·,oJ.e1 is co~nplcted.)
Consui lanl support to examinE:
tcansmission access issues.
(Proj~ct delayed pending informal
hearing from the california Public
Uti.lities Ccmrnission, which has
now been received,)
lrr.ple!nencat:.ion of Utilities
demand-side management programs.
(Pr()jects developed but not
completed in 1993-1994.'
, ,
.~-.
$22,000
$17,500
$125,000
$218,000
.' ..
'O' •• /a ... on to!: bappropt'iation.
i-lo'J.seho!d haza;r·dcu5 waste .3nd
recycli.r:g public o\..ltreach.
(Staff time precluded b~gjnni.ng
process until spring. Could not
bid before J'''':':1e.)
Total ~t.rpri •• Fund Request
pO,ooo
$41? ?99
])ep&rtraan t/
DiviaiOll
1993-94 R&APpaOPRtATIQN RBQUSSTS
lJI'I'BIII'l1o. S UVI Cl! I'tJNl)
Vehicle
&placement
Purcha.se replacer:'.ent vehiclps and
equipment.
<Specif:i cat ions ..... ere not cOT,plet'::.J
early enough to gather-:c.,ids for
the equipment in 1993-94./
Total Internal S6rvice ~~d
CAPITAL IMPROVIOmri' PROJECTS
i'rQ)P>ct. #193Q7
Pub] i C WCJrks
Pro';gct gl'lQQ9
Public Works
prOject #19301
Public Works
project it192QS
Publ i c Works
fise?
Wilkie Way bike bridgp
(Department was inV~8tigdtlng jP6S
costly al~ernatives t.o bridqe
replacement. )
FinanCE vault rerr,Qcel.
(Tied to Civic Center Buildout
project. Cann<:'!t be cOT"1pleted
until buildout is done this
winter. )
Baylands Athletic Center Circuit
Rcplacell",ent
(Delay'?d. Staff vdcancies caused.
.schedul ing problems.)
Fuel tank stol.-age upgrade.
UJnable to complete speci f ic.;;:tiL"111-S
for bid du~ to other priorities
and projects.)
, ;
.\ ,
SS(J,uOO
nepe."bI\en t/
Oiviaioll
Project ~
comnrl.,lnity
Services
";."
...
"
,'", ·'C·'.:.:.. ___ _
1993-.4 REAPPROPRIATION REQUESTS
Eaylands amenities improvements,
(Pl-oject involved installing an
acceE~ gate at Baylands to shut at
closing time. Completion of
project re~Jired staffing at night
to close gate. Police Department
has now agreed to close the gate
and the project may now proceed.)
Total Capit~l Improvement
Projects
. ",'
$26,000
§213.135
.'1 r"\
~ EXHIBIT B
ENTERPRISE FU"IO SUMMAA.IES
NiHJ..94
WAfER FUND
1nJ.!H 1993-54
1992·9.3 AdJUfted '"3· ... Actual
Ar.UW -... &JIjJJ fn~1.,Q eIJ.:s."Ec1(.lBUP Y.ad.lll!a
R£YE>I<)£
.......... $14,s,7a $.15,111 "5 lS~ ~lS,1.S5 $84 . Ii ..",. .. 6;;;trts/ErlC l,9HI 1,8<6 1,04$ 1,8<6 0
=Al.1tEVEHU< 16,296 16,9$7 11.~1 17,041 ..
£:0 DifS£S
"""'-4,612 :3.700 3,561 3.561 229 """"-5,61? 6,'iBa $.~2) m 5,549 1.119
TOT"l. Of>ER4.nIiG EXPENSES lD,4S4 'D.~ 9,05, ". 9.210 1,3-48
~:~~!. j,O~1 ~.'\8J 1.544 2.94' ~,485
TO,,!, At 'EX"f~S es 13.511 15,(\011 10,626 H>6'3 13,605 <;,352
Tc<!(f1iiOM) AESE"~"f:!~ 'l.l(~5 j,'310 (5.415 (s,069 ~~~~' .. ~~~ 1.4:0
'" ==",,=,,-::, "".,."'.""."-,,
ELECTRIC FUHD
lS93·9of 159)-,.
1*'l.·~3 Mjus~ "''1-'' Ad\la\
""w.tJ Bwlgitt AJ:wl..! En.:iB.e:iJ;l PlJ.ls.. Jintfflm lIirlan~
~EVENIJE
R_ $6:l 699 $31,093 $79,75<1 $18,750 (51,34')
R~IEnc 5,-'54 9,803 9603 9,803 0
~R_ 136,700 (35,542 {36,SoI2 158
TOTAl. ............ 1'5,'553 54,19& 5'3,01\ ~,C>1~ (~.'S5
EXl'£JOSE$
"""-27.8!J2 31,233 30,5:.::0 30,52'0 m 0Irw"--27,21ti 31,081 28,675 636 29,511 1,570
TOTIY.. OPERATING EXPENSES 5<,90& 62,314 59,195 B36 60.031 2,283
~E:.q;;e.~ ~2,e2S 14,(\1)1) 1,e20 S.~'50 U,9il) 1,036
~p~ 35 " 37 " 0
P.,..,w 1953 Wltjl Boncb 0 no 236 236 0
TOTAL IEXPEMSES 67,n'1. 76,593 !H,288 5,900 D,214 3,31g
TOJIJ:'ROU) ~£SE..RVES 7,781 {n,::%'7 [14,277 \5,9as 12u,2~3 2,1)4
RErU'SE FIJ~O
1t!~·t4 1m-"
ltt~·U Ad,fl;.Wd 1"3·904 A<M'
N;Q.;&i 8<~ !\kb.;jl £rr ... ~"" Pll41.M.lRll~ ~
RFrTl>I-'tJf
p.~~ H':,~5 Si7 H·':: ~ I? .:.£;", $11.0197 $3O<J
"'Nop"~lfiT,".)OS I €'X ',577 1,H~ \1~ 1,1 s.e 0
TOTAl.. R£YeM.JE: 15,~ ",.. lS.cS5 le.69S lOS
E<P£>ISES
~ t::I F-o\SC".o ,&l1 5,9(XJ 5. 530 '.5>0 '70 """" "--oS,73:' ".41] 10.5tol :310 10.8.24 589
TOTAL CftRA TU«l fXP[I't"StS "ll' 17JlJ 1 S, Q4.I JlO 16,354 9"
0...-<--' '" '€l I' 0 II , ..
.. ------
TOTAl n'P'D!SES 1~,"S11 17.53.) 1 e-.05~, ~10 1{),365 1,21:5
T~~ 1.«5 80S ~,640 ("3.10 :2,3-10 1,5.24
=IL-::== ===,"=="
------..-----
.,......" r-.
"-'WA5rEW"'Tc~ TREAn.i[","r fUND
US'"" 1stl· ...
1t!2·J;3 A;1j~ ,,,,... >ctual
~ -..,... ~ ""'"~ VAIiI!x.t:
R£VEHUe
""""'''' ,.",2 $1' u~ S10,S·, S~:J 5:91 i1il,M!\
~!I:::f\C ~,OC(J IHe • en 1,.S'! ,
TOTAL RINE.HUE 11 ,551 14,!.'7 ~2,2€" 1.Z,~';l " ""
~.
"""'*" "-, .. , 9, ~:n ''''' , .. ~ a,~ ,";5
TOTAL OF'EP..ATIHG E.xf'E"lSES !:,~:$!> g, ~.!.J. 7 ""
,., S 6t08 '"
"--:2 CJ:)'9' u:::r 1,.:'>:, 1.1~ I ,!!Of. , , ",...",.. p,,.,.,..,.. ~~ 5C' ~'7" .'iF 0
P'S)'~'~ \.7tJb':) B..."'I"1:!I , , f~( \\:'.'..\. " E-~" ,
TOl ~\.. 'O:?E?oISES ~ ~,!;:5 \ ~ '.: \ •. :': '/ " ~ ! ", ! '.<~,
lOi',l'ROM.) RESE~~S "'!. ' (.~~ , :c,:"
1"3·" l"'~.'"
1~2·SJ ~ d)"A-tIK'I an·'" I,~tal
~i . .-A.<twAl Enc..'R.~ PlIU E.r:!:,.tt.~ Y4!I>o<.
PEVEMUE
Re-~ooL.e !.e ~ ,:-:.-s 1:] t?~ ~ I:, ,t,' , ,".t5 ;> i~:::.,(
f<:e4">j)f~ria'iof.s I Ef:C. ." '[·33 e,~.' 6J) '.'
roTA!. REVENUe 9,;-~j' ~{\,!?>5 \1'~ lim ~"" ..........
"""""'" 3 "~1 4 5;3 3 7eo 1 "l'&:l 7",) -E""",,.. 1 ,81 ~ 2.c~ ),1}3 7:' , eo6 4:4.5
T01,.... OP€RA TIHG EXPE~'S!:S ~,2:-2 ~_62' 5,~ 13 " ,,..; 1,0·41
CariIaI Expenses '1163 1,166 1.761 4:0 " .. Q
Pmdpal j)aymerrts 131 n:J r:l5' '''' ,
TOTAL EXPE,."e:S 7,;'t'Q [:),0132 7.<! 13 ~ 78 I ,~" 1 1,~i
1'Ot'(PROM) RESERVES 2.031 1.&i04 3.6n (-47& 3.199 "05
=:.=-::="'.~=
,'"'
S TOffN "~IN F UNO --
ItfI;J-H 1"Ut4
1"2 ... 3 .d; ..... 1"3-94 """. ..... ~ A:;IuoJ --f~ ~--...... --$1,757 S1.114 $1.7'09 .s., , 709 '" " pr"~I3oIEroc 1.199 1.220 '.220 1,210 0
TOT"AL R.EVE.HUe 2,956 UJ.4 2.919 0 2. <;;:9 " ........... """'-, ,:J01 ,,~g 1,5.3; < 1."'" ,<
TOTAL. Qf)ERA11NG EXPENSES 1,)01 1 ,53;:! 1.539 1,54) i' -..-:UI76 :1',1'97 .. , 1,£57 ~,~ .. x,5-~ Repayment 'If ~ to GF «, 0 0 " • ~IPs)lr.".enb ., '" '" 0
TOTAl EXPENSeS M2.o! ~,.26 :t,"; r4 1,561 ",US ::~ :
TOI(FROM) RfS::J:IVE~ (2,563 (1,":;2) 4!-!-l' .6151 (I CC'-, Z:.-:
Project
Projact Title Number IMpl
-------
Public Bldg Structu,e Imp 18508 PWD
Fin, Database Upgrade 18614 FIN
Arts j(l Public Places 18617 SCS
Haz Mtrls UG Tank Removal 18603 PWD
Renov of IrrigatiOn Syst 13806 SCS
Inf!'. System Development 18812 fRD
/ I Geographic Info,Systems 18822 PWD
~ :~ ) MSC Site lmpro"emen\ 181lOB PWD
Fire Station Dorm, Jmp, 16916 PWD
HClrbor Improvement 18918 PWD
Playing Filed Improvement 18932 FIN
AlrpDrt TBn~ Removal 19001 PWD
Records Management 19011 IRO
Building Code 19018 PWD
Tank Investlg;::ll:ion & Remo 19101 PWD
Playground Furni.& EqUip, 19103 SCS
Poiice Comm.Computer Syst 19109 POL
Wide Area Networking 19116 IRD
Civic Ctr Remodel/Roloc. 19119 PWD
Cal Ave Parkmg Structure 1\1213 PWD
AmeLDisb.Act Compliance ~9309 IRD
MSC Security Improvement 19311 PWD
Fire/Comrr. Computer Syst. 19312 FIR
Radio Replacemerlts 19403 POL
Vcice Processing System 19404 IRD
Riconada Pool Site Improv 19406 PWD
Civic Center Garage improv 19410 PWD
Park Backflow Repl.& Irrig 19414 PWD
Park; Facilities t\llprovement 19415 SCS
rn-Easement Purchases 19417 FIN
Library Automation Services 19418 SCS
iOTAl, Genefat Fund Projects
·T!r:"·":'""''''!''\''''!1'~.:.«'!!',. Pi . ..0 .au 4-\4!P" ...... '~
EXHIBIT C
CapJtallmprovement Pro.icets Summary
(Selec1ed Projects Over $'100,000)
fourth Quarter Review, Hi93-1994
Adjusted bip Thru 93/94 ¥TD Budgol
Budget to Data 6i30i93 Actual Balance
~-~-,.------~.---------
3,257,910 2,807,124 51,480 399,326
944,500 490,238 8;1,547 370,715
131,109 95,678 18,937 16,494
215,000 174,069 7,210 33,721
390,000 290.495 38,947 60,558
1.419,540 1,141920 208,569 69,051
705,000 344,254 118,154 242,592
380,000 291,338 63,549 25,113
605,000 307,666 98:663 198,671
'1,535,000 824,893 452,335 257,772
355,165 109,710 0 245,455
770,000 193,210 27,467 549,323
510,000 265,052 59,332 185,616
647.000 73,816 249,239 323,943
170,000 2',548 36,&46 '106,BQ6
205,000 169,814 0 35,186
655,000 303,143 47,061 504,796
225,000 89,000 7,992 128,008
513,150 24,.825 18,800 .SQ,52S
1,887,500 167,008 1,083,005 637.467
593,620 47.275 9,568 536,777 ) 100,000 1.782 11,546 86,672
300,050 31,190 22,215 246,645
101,000 91,240 9,760
100,000 87 99,913
400,QOO 8 399,992
200,000 200,000
183,000 20,926 162,074
172,000 46,557 125,443
412,000 412,000
200,000 150,449 49,551
18A82,544 8,263.050 ;,023,509 7,190,985
--.-,-----~---~----------.-.--'---.----
, ,
I
I ,
I
-
, ,
~
~ ProJ~C! TIIIG
ProjeCl
Numo.r ""P'
.;; --
EXH181i C
(;~ IrT1"f'o-.·eln.tnl Pro;.ct:. Sl.,Jmnll.~r.,
(~lId Prott:m 0..11( S100,r)XI ~
Fout1" Qunril'lf Ruv~, 1WJ·' )1J4
AdlUjl.o
a~loOatn
Lxp r1\,u
6J;'O/',)J
-----~.~ .. ~ .. -------.. ------.~--~--~--.. ~,~~-.---.. ~---.. SI,"' Mllltnlor,;ano;l'I
Sidewalk RftpJill,r:
MlrlOr !nloraf'lcl,on lmp,
MBjor inl(lrluJdiM :mp,
Urban lane Elikftw,.y Study
TOTAL,SI.!mprOVf"ITIBnl Projed
L.atlF acilitH!1l &. $hl,j\."
Gas Stalion ImprQv8FN1nt
Wmter Stalion Imp
Quarry Rd,,2 KV Fftltdel'B
Geo~rllpt1jc Inlo S),slomt.
Hanafin Wsy12 KV ACltliliOn
GIS Worksialof'l:;
DwIn P.A, UG district III
Wastewater Reclamation
Storm Water Quality Imll
Golf Couf!le Walf;( Rf'ICllllm&
N.llural Gas Vehicle COI'I\r,
Bu:; Tie 8reaker @ Color.do
Dn!n PAUnderQround IV
Instrum_& Alarm 0151 ConI
CiviC Center Build-Out
Sireet Ught tmprovemt;tnl$
Utilities Billing Sy!>!em
W""er Gas Storm Station improv.
industrial Wast-e Lab R~or..alion
SUBTOTAL
Wal-er Main R('placement
Gas Main RepliJC'.'ment
Storm DrainAge Imp,
Ett:dric Dlsl.tmprovemOfll
Wastewater COil Sys Rehab.
18670189'/1
18003
19072
19073
19310
8865
8919
8923
8937
8945
9053
9101
9152
9170
9lBa
9220
9230
9251
925.2
9200
9352
9354
9357
9451
94 ..
8C~6
8018
8870
8928
9173
PWD
PWD
PWD
PWD
PLA
WWT
GAS
WATER
ELEe
MULT!
ELEC
MULTI
ElEC
'MNT
SDRA!'"
WATER
GAS
ELEe
ELEC
ELEe
MIJL TI
HEC
ElEC
MULTi
WN1
WATE~
GAs
SORAm
ElEe
WNC
On'9Q~~
OtHjpin9
1~5.7(O
2,000.000
13'; ./.60
:1:.267.000
115 ~r"1
C:~{j.3c~
9.64';;
71J1.340
---'-'~'----.---.~.~ ..... -.-
604,68.1 439,B~
634.302 141,37'9
235.!lf',4 113,737
1.175.000 (\.4~.5!i7
'1,140.750 504.:)03
797,000 769,536
2'lS.OIJQ 178,1:18
1.81ro,OOO 1,f.28,809
300.000 177.491
700.000 421.14:<
320.000 ~Y)l
416.000 7.402
150,000 86,820
1.660,000 174.94:(
450.000 It/Z,414
1.397,500 105.2(:3
260,000 2.140
545,000 56,2t.8
1,11i',OOO a
175,000 C
14,3S3.21fJ 5,890,857
on-going
On-goiflg
On~g('ing
Ofl-OOlng
On-90ing
14,353.21& 5,89{},6S"r
')3 .. '\": Y-,O
Iv:-ll),:li
~ ,,(\]1 ,06e
')7:! 7~lj
D
117."";;)1
aSmO
203.~~1
:tJ,691
561
1 ~.2' 1
"175.881)
;Z1l';,e63
22.571
0
0
1(.13.95-4
10:1.115
189 .. 4(1;2
211.954
fj!i.385
1."SfJ,874
118.023
637,378
117,137
14' .. ~79
11:.G53
0
3,6t.~,-4:12
1'J3.~34
1,.$73.718
2,S7.3,3!>S
1,816.212
1.231.863
-, ,t,;; ;;;;"W ~Gm' PJ(t@ii 'JiNJit'Il4 ...
8UOg.'
Oahlra
2(1,5-119
1.226,H5
:Ja,.4-4~
1 ,2il2, 13Q (
,,_ .. _----_.
141,131
"81,"158
111,036
l!i6,554
416,584
~.~93
38,862
231,191
18.555
115,742
72,417
190,6«
1.795
195,164
'''9.563
6504,919
'40.723
341.233
1,"00,147
175,000
4,811.929
.," ..
t
'.
I'~ .
L{'
f,::
w
~ ~:
•
" "'
---------~ ;'1'003 tt£I!!' ,AU FQt __ iMGMt4ZJUUni, .. q;J'! ...... '1"If.
EXHIB'T D
ENTEAPFlJSE FUND AESERvE$
(In Ihou!hl.nd of (/ollar:t)
FY93~ FY9:2lB3
,
WC!'otoW.,'<"f Wn'>(Lr .... · .. tfJr Stann Total Toial t ViII_lex E.~~lrJc G",. _C(l!Io~Ii()n Trt'''''IrTlU_nt ~1\'lu~ Q!~I<) (;~~!PJ1~ ~[lJ~1P~w_.
Emergency plnnt rep!8Cemcnl $567 $1,996 $!.&4 $3:::1 sun S4,3!j7 $4,126 .'
.~ Rnlo .ttt.bJh~;.\tiori ti,G48 26,6&8 -: f>3f) ,_ .. ,t~~, ;:.~':;.c) $),1 !JO $.~ 5~.202 f34,'lB-l
Cnlnwuu Rc!' ... rv~ 18,6~j4 18,694 22.~~ )
i , G.lI. Sl.Jpplf!rfl{>r.tftl slJpply :;,I)'J~ J,002 30'):2 ,
'. ! D(!llt Sorvicf' f1Q'!Iervo 0 541 ,
UmJargrourrd Iwi'! 'Ai 54. '51£!
Commrvalio!"l IQl:Irl 0" .,. 5!A "\ "
RIl!Jorvq tOr P()i3 R.:-bAlQ" 141 440 1~ }1 31 ~, ':'l2 ,;,<9 l.2f!o 1,~G
F\efulo WaiN tI!30UrCQl!. ". 110 D i-
C~"nmrlmont-:-. and r'~llrpfopt1<l\iO~1 3,Q{;') ~.:Ja(, i.3~9 -fj!.~ 1,,'I\Y~ :lIQ 1,()ij1 15,Jl1 Hi,:'If.3 I T o~111 fll!~Uv(>~ 10 ..... 5 foG.JJO 13.96& 7,o0:3 _~yn .3,750 1,7!13 99,218 11S,651{ )
I
I
.<
:,,"
:,~~:/
: : 4
_L-___ _
EXHI81T E
ENTERPRISE FUNDS
RATE STABILIZATION RESERVE
1992-93 1993-94 Minimum Targ"t Ma.:(imum
RSR Bal ASR Sal RSR Sal RSR Bal RSR Sal
!lQ£Ol i~OOQl ($OOQl L,g.QQl {~OOOJ
Water $3,368 $5,648 $4,814 $1,222 $9,629
Electric 45,065 26,66~ 15,050 22,575 3(),099
Gas 8,619 7,639 3.576 5,3E4 7, ~ 52
Refuse 930 3,1 S(l i .69J 2,~:':"S 3,3:0
VI/VV Coiiect'on 3,208 6,4~5 2,6::.',5 3,f'~-'.~ 5,2lD
WW Treatment 2,339 2,"-:~69 1,GCS :..: ~C,:3 ;;',;J i:}
Storm DrainRge 1,238 G3 0 ~(;,,) ::.(:::1
-'--'-...-~.--'