HomeMy WebLinkAboutStaff Report 4.C 11/17/2014Agenda Item
DATE: November 17, 2014
TO: Honorable Mayor and Members of the City Council through City Manager
FROM: William Mushallo, Finance Director 6A
SUBJECT: First Quarter Budget Update and Introduction (First Reading) of Ordinances
Amending Ordinances 2492, 2493, 2494, 2495 and 2496 N.C.S. to Change
Certain Appropriations for the Operations of the City of Petaluma from July 1.
2014 to June 30, 2015
RECOMMENDATION
It is recommended that the City Council introduce the attached Ordinances amending Ordinances
2492, 2493, 2494, 2495 and 2496 N.C.S. to change certain appropriations for the operations of
the City of Petaluma from July 1. 2014 to June 30, 2015.
BACKGROUND
The City reviews its budget on a continual basis and recommends periodic adjustments. The
proposed 1" Quarter Budget Adjustments are to the Adopted Budget for FY 2014-2015,
approved on June 2, 2014.
DISCUSSION
General Fund revenues as of the end of the first quarter total $6.2 million. This represents 16%
of revenues budgeted for the year. This amount is artificially low because we have not yet
received any property taxes, motor vehicle license fee revenues or business license renewals, and
various franchise fee payments are not received until later in the year. General Fund
expenditures to date are $8.3 million, or 21 % of budget, 25% of the way through the year.
During the 1 si quarter of fiscal year 2014-15, overall General Fund revenues are trending under
budgeted amounts. Sales tax cash receipts for the first quarter of the fiscal year were only up
2.8% vs. an overall anticipated annual growth rate of 10%. This may be due to the timing of
revenues anticipated from the two new retail centers but we have not yet received the analysis
showing the details for last quarter. Property tax revenues have not yet been received this fiscal
year but assessed values went up more than what was anticipated in the budget. Sonoma County
will provide a property tax revenueforecast estimate for FY 2014-15 in December. Real
property transfer taxes are coming in slightly higher than budgeted amounts and an analysis is
underway to determine if one-time factors are also responsible for the increase. Franchise fees
received so far and charges for services revenues are trending near budgeted amounts.
Overall General Fund expenditures are at 21% of budget as of the end of the I" quarter. This is
good news but can be a bit misleading, however, since operating expenditures tend to be higher
later in the fiscal year. By mid -year we will have conducted an extensive analysis of all
departmental budgets. The mid -year budget will be presented to Council in February, 2015.
Revenue and expenditure projections will be updated at that time and a revised 5 -year General
Fund financial forecast will be presented. Important considerations at the mid -year budget
update will include:
1) FY 2014-15 property tax revenue estimate from Sonoma County
2) Six months of actual results for all revenues
3) Updated revenue forecasts for the East Washington Place and Deer Creel: projects
4) Six months of actual expenditures that will inform projections for the remainder of the
fiscal year
5) Updated PERS actuarial study results
The proposed Vi quarter budget adjustments are for the General Fund, Special Revenue Funds,
Capital Projects Funds, Enterprise Funds, and the Internal Services Funds for the fiscal year
ending June 30, 2015. The adjustments must be made by ordinance because they modify the
appropriations ordinances adopted pursuant to the budget. The ordinances will be introduced,
adopted at a subsequent meeting and take effect 30 days thereafter. The proposed changes are
categorized as follows:
Adjustments — Increases or (decreases) in various funds to update the budget based on
current economic conditions, changes to city projects, or changes in work activity.
Transfers — Transfers from one fund to another to facilitate reporting requirements, true -
up fund balances and identify funding sources. A Transfer In from one fund is always
accompanied by a Transfer Out from another; i.e.: Total Transfers In = Total Transfers
Out.
Reserve for Encumbrances — Reserve for appropriations budgeted in the prior fiscal year
that were delayed. These transactions do not affect fund balances in the current fiscal
year.
Interfund Loans — These are balance sheet items that do not affect fund balances.
Provided below is a summary of the proposed I" quarter budget adjustments by fund type:
General Fund — net decrease in fund balance ($52.400):
• Transfer In from SLESF to the General Fund to avoid forfeiting fund balance, $9,000
• Transfer Out from General Fund unexpended FY 14 funds for Swim Center Energy
Efficiency and Renewable Energy project (c 14501001), $16.400
• Transfer Out from General Fund Designated Reserves to complete Community Center
Roof project, $35,000
Transfer Out from General Fund Designated Reserves to update the local CEQA
guidelines, $10,000.
Special Revenue Funds — net decrease in fund balance ($331.158):
Revenue received from impact fees, grants, and special taxes such as Gas Tax and Transient
Occupancy Tax are recorded in the Special Revenue Funds. These funds are transferred out to
capital projects, street maintenance and the general fund. Budgeted transfers out to the capital
projects are adjusted according to the progress of the project. If a project is experiencing delays,
the transfer out for the current fiscal year is reduced. Upon completion, all unused funds are
returned to the originating special revenue funds.
• Adjustment to the Petaluma Transit Auto Vehicle Location project; 2015 Federal Transit
Admin funds awarded, $125,000
• Storm Dredge Spoils Reclamation project (c00500704) completed under -budget.
Transfer In unused balance to Storm Drainage Impact Fees, $72,050
• Reconciliation of Parks & Rec CIP fund and closeout of old projects; Transfer In and
return of special revenue funds, $77,862
• Reconciliation of General Government CIP fund and closeout of old projects; Transfer
In and return of special revenue funds, $1,705
• Transfer Out from SLESF to the General Fund to avoid forfeiting fund balance. $9,000
• Transfer Out Street Maintenance funds approved by Resolution 2014-117 for Various
Street Maintenance Overlays project (c16101303), $100,000
• Transfer Out Trak Mitigation funds approved by Resolution 2014-146 for Lighted
Crosswalk on Washington & Edith project (cl6101308). $41,000
• Transfer Out Street Maintenance funds needed to close out HSIP Lighted Crosswalks
project (c16101103). $3,150
• Transfer Out Park Impact fees for completion of Wiseman Park restroom project
(c00400206), $30,000
• Transfer Out Cycle 3 Federal Highway Improvement Program Grant funds approved by
Resolution 2014-055 for the Left -Turn Protective/Pennissive Traffic signal Modification
project (c16101006), $53,000
• Fire CIP projects delayed. Carryover of FY 14 budget; Transfer Out, $5.000 (c1401406),
$1,000 (cl4501407) and $53,890 (c00300405)
• Reconciliation of Community Facilities CIP fund and close out of old projects: Transfer
Out $39,471.
• Reconciliation of General Government CIP fund and close out of old projects; Transfer
Out $54.264
• Petaluma Transit Auto Vehicle Location project (cl4501001) additional funding from
Federal Transit Admin; Transfer Out $218,000. TDA Transit Capital contribution
reduced and held in reserves.
Canital Proiects Funds — net decrease in fund balances ($261.982):
Capital Projects are funded primarily by Special Revenue funds. Transfers In are made
according to the progress made so as to cover the corresponding expenditures. Grant funds and
donations are applied first, followed by impact fees. If a project is experiencing delays, the
budgeted Transfer In is reduced for the current fiscal year. Upon project completion, all unused
funds are returned to the originating Special Revenue funds.
• Additional Regency Developer contribution for Swim Center Energy Efficiency and
Renewable Energy project (c14501101); Adjustment $5,630
• Transfer In of Street Maintenance funds and a corresponding increase in appropriations
for the Various Street Maintenance & Overlays project (cl6101303), $100,000
• Transfer In of Traffic Mitigation funds and a corresponding increase in appropriations for
the Lighted Crosswalk on Washington & Edith project (c 16101 $41,000
• Transfer In of Street Maintenance funds needed to complete the HSIP Lighted
Crosswalks project (cl6101103), $3,150
• Transfer In of Park Impact fees to complete the Wiseman Park Restroom project
(c00400206). $30,000
• Transfer In of additional funds from the Federal Highway Safety Improvement HSIP
grant and a corresponding increase in appropriations for the Protected Left -Turn Signal
Upgrade project (c 16101006), $53,000
• Transfers In for Fire CIP projects which were delayed in FY 14 and a corresponding
adjustment to appropriations: $5,000 (c14101406), $1,000 (cl4501407) and $53,890
(c00300405)
• Reconciliation of Parks & Rec CIP fund and close out of old projects: Transfers In
$37.126
• Reconciliation of Community Facilities CIP fund and close out of old projects; Transfers
In $39,471
• Reconciliation of General Government CIP fund and close out of old projects; Transfers
In $56.622
• Transfer In of General Fund unexpended FY 14 funds to be used for the Swim Center
Energy Efficiency and Renewable Energy project (cl4501101), $16,400
• Transfer In of General Fund Designated Reserves and a corresponding increase in
appropriations for completion of the Community Center Roof project (cl6201306),
$35,000
• Appropriations for a new Water Quality Mitigation project; adjustment $150,000.
Caltrans to provide funding
• Increased appropriations as a result of unexpected change orders to the Swim Center
Energy Efficiency and Renewable Energy project (c14501101); adjustment $109,280
• Storm Dredge Spoils Reclamation project (c00500704) completed under -budget.
Transfer Out unused balance to Storm Drainage Impact Fees, $72,050
• Reconciliation of Parks & Recreation CIP fund and close out of old projects; Transfer
Out $114,988
• Reconciliation of General Government CIP and close out of old projects; Transfer Out
$4,063
Enterprise Funds - net increase in fund balances $7,480,000:
• Increased funding and appropriations for the Petaluma Transit Auto Vehicle Location
project (c66501503 Transfer In and adjustment - $218,000
• Appropriations for the Water Pumping electrical charges were inadvertently omitted from
the original FY 3015 budget; adjustment $110,000
The following projects have been delayed. Transfers In and appropriations for FY 2015
reduced:
o Recycled Water Pipeline System project (c66401415). $1,320,000
o Paula Lane Reservoir project (c67501406), $750,000
o Water Service Replacement project (c67501406), $1,175,000
o Water Service Connections Petaluma Blvd. N project (c67501408), $395,000
o Lift Stations Upgrades project (c66501004), $650,000
o Ellis Creek Solids Handling Upgrades project (c66501305), $1,900,000
o Sewer Main Replacement & Rehabilitation project (c66401417), $1,400,000
FINANCIAL IMPACTS
General Fund budgeted revenues will increase by $9,000 due to the transfer of SLESF funds.
Appropriations will increase by $61,400 to cover expenditures related to the Swim Center
Energy project, repairs to the Community Center Roof and updates to the local CEQA
guidelines. The net financial impacts to the General Fund associated with the recommended
budget adjustments is a reduction in fund balance of $52,400.
Special Revenue Funds budgeted revenue will increase by $276,617 as a result of additional
Federal funding for the Petaluma Transit Auto Vehicle Location project and transfers related to
the closure of capital projects and the reconciliation of CIP funds. Recommended budget
adjustments will increase appropriations by $607,775 due to transfers for capital projects. The
net financial impact is a reduction in fund balance of $331,158.
Budgeted revenues for government Capital Project funds will increase by $477.289 due to
increased funding for street maintenance and traffic improvement projects as well as the closure
of completed capital projects and the reconciliation of CIP funds. Corresponding appropriations
will increase by $739.271 with a resulting net reduction in fund balances of $261,982
Enterprise Funds budgeted Transfers In will decrease by $7,372,000 due to delays in large
Water, Waste Water and Recycled Water capital projects. The delays will reduce capital project
expenditures and Transfers Out from the operating funds by a total of $14,852,000 resulting in a
net increase in fund balances of $7,480,000.
No I y` quarter budget adjustments are proposed for Internal Service Funds and Successor Agency
Funds and fund balances will remain unchanged.
The Reserve for Encumbrances across all funds totals $456,929. These represent appropriations
budgeted in FY 2014 that were delayed and will be reappropriated in FY 2015. The reserve will
cover expenditures for COTS, a USGS groundwater study, Economic Development Design
Guild contract, City Attorney recruitment and supplies, an updated user fee study. an EEOC
investigation, and Downtown beautification and maintenance.
Interfund loans are balance sheet items and do not affect fund balances. Traffic Impact Fees will
loan $300,000 to the Successor Agency for litigation expenses related to the Rainier Cross Town
Connector project. Community Center Impact Fees will loan $103,250 to the Swim Center
project and be reimbursed by a PG&E zero -percent loan program offered to local governments
for energy efficiency projects.
ATTACHMENTS
1. FY 2014-15 1st Quarter Budget Adjustment Summary
2. Appropriations Ordinance Amendment, General Fund
3. Appropriations Ordinance Amendment, Special Revenue Funds
4. Appropriations Ordinance Amendment, Capital Projects Funds
5. Appropriations Ordinance Amendment, Enterprise Funds
6. Appropriations Ordinance Amendment, Internal Service Funds
7. Exhibit A — Detailed FY 14/15 I51 Quarter Budget Adjustments
p
".a
n
T
e
25 25 25 25 8 25 t55 8
8
N m
m
ti
.o m
5� 5� 5� 5� 5� Q
2525 '.+" 25252525 $m "' c .o c$ Su
^.
5� 5� 5�
25255-
.
a Ym
m
m
nm
o�
noa
"
9�aLLLLLL v" E „e oe
uLLLLLL°
< a
r c c E E EE E w u v mn �-
S .Y. u E E E
�'�
e 2 e
C
9CV93 O
9 9 9�� 9 u L C
e
9 9
U~
=V — U = 9 9
V2 9
u s
u
2 r. o a« Y" w G a O
E 3 m rt u"
$ c n
c a ac o n n
"w
n r m u m c— `o `o o v' c m E '`° E
u o r u u u a
o
E
a
.o.`.
9?
n =o co c w u v i a a n E E
0 3
c `�' - `-
n i n LL u fi tl. E a u
n
q
y
cE c
E
mvavuuLLuu� E u o23 E u
�aaQ ar+s E o'
n
9
a
o a u n w
n
.+
3 p t� � 9 s
u ••
�,G °'
o a a 0 0 o m� '^ o �«�
a o a c u
0 0
oav EE n-;
t-4 2'2'mf E
`m
cQ
A A o a3
u
uauc 00 E¢c
�+
S o '� `o v `o
m m `o
co co d' 3
E`o ac _co z
..$R� c_LL 3 du -=
m°
sort �avG�
E
o E
E"" ..««
u u u u
u u u v u
�Qaa
��Vnaannnn �ua�a33�-v�
6G
a n a n c n o 3 3 d3
0
o _
000 0
N
0 0
ff ff
-_
Dog r
dnomdg8
mmm
p1.
m3
n C
e
nm
u
P
'a
E
_
'
Fi
rh
c
d
a
000 on 9E Q° o
F F
0 0
ons
fR
n n
Doff
•
8 o8S
8 8
��oogm
g g
9
000 0
0000000
0 0
ff ff
-_
Dog r
dnomdg8
n
d
o
o m 18
ryri
n
'a
'
Fi
rh
c
d
000 on 9E Q° o
F F
0 0
ons
fR
n n
Doff
•
8 o8S
8 8
��oogm
n c
v
v °
v o o a LL u LL y Ep ° E °
c °
n°
E E O lO`n c C c o
r
LL W
h
E
g N w W
5 n o u n 2 2 2 0 `° n o E
n o v m a e v
4-6
H
v N. LL
m a E v m m o° a c u.
m u
M
E EE
i a m m- o° a' o
Z
t E
�'o
m u m c .- o ff B v o G`_
LL
E n_ V
n o
2E I
m o c< u
%
n
<Z
�-
E„
v
q �a
o m v m °� moo,-
~
u
° n o°
c_ F ti v a v v a c i; LL m o a m m.o
a u
m a
u
n u °: ° o 't >C 't c- 0 U v r N c a„ v a c u o
`o cc
fv
2� 9 a c A
o$
Sc
°
c v r .°_ °° E c>= c o o a c ”
z
i a S c n 3 n
u u q
n
E E m
E 3 E o v
a o E
�°. v u amu° 0 0
m
mo o o u
uo
°
.nv
°
c° c° c°
u
r aE
vWJioa��S�otig A
a = a =x'32 u z oN � ca
off >3rw
o a`>•
``09
7E
u u 5 v u C G
m y u v a v i o 0 0 0 - _
5 3 o m
o
_
0
o ff W V m o
a o
-�w1n¢
n` n n n c a n c c` v m m 6
cecet� n3n3�w1n U -c
a u5 "G -z -u
��=u
z; x
c c c c o 3 Z 3 3 3 3 x>
a c>>>>>
¢ ti
9
ATTACHMENT
AN ORDINANCE AMENDING ORDINANCE NO. 2492 N.C.S.
TO CI-IANGE GENERAL FUND APPROPRIATIONS FOR THE OPERATION OF
THE CITY OF PETALUMA FROM JULY 1, 2014 TO JUNE 30, 2015
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. Ordinance No. 2492 N.C.S. is hereby amended for the fiscal year beginning on July 1,
2014 and ending on June 30, 2015 in the amounts as set forth in the attached Exhibit A. incorporated
herein by reference, and distributed to the various funds as set out in said exhibit and shall be
expended and used in accordance therewith.
Section 2. The City Council hereby finds and determines that the amount of appropriations provided
hereby does not exceed the estimated revenue, other sources and available fund balances for the fiscal
year ending June 30, 2015.
Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 4. The City Clerk is hereby directed to post/publish this ordinance or a synopsis of this
ordinance for the period and in the manner required by the City Charter.
INTRODUCED and ordered posted/published this day of 2014, by
the following vote:
10
ATTACHMENT
AN ORDINANCE AMENDING ORDINANCE NO. 2493 N.C.S. TO
CHANGE ENTERPRISE FUNDS APPROPRIATIONS FOR THE OPERATION OF
THE CITY OF PETALUMA FROM JULY 1. 2014 TO JUNE 30. 2015
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. Ordinance No. 2493 N.C.S. is hereby amended for the fiscal year beginning on July 1,
2014 and ending on June 30, 2015 in the amounts as set forth in the attached Exhibit A, incorporated
herein by reference, and distributed to the various funds as set out in said exhibit and shall be
expended and used in accordance therewith.
Section 2. The City Council hereby finds and determines that the amount of appropriations provided
hereby does not exceed the estimated revenue, other sources and available fund balances for the fiscal
year ending June 30, 2015.
Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 4. The City Cleric is hereby directed to post/publish this ordinance or a synopsis of this
ordinance for the period and in the manner required by the City Charter.
INTRODUCED and ordered posted/published this day of 2014, by
the following vote:
11
ATTAC14MENT 4
AN ORDINANCE AMENDING ORDINANCE NO. 2494 N.C.S. TO
CHANGE INTERNAL SERVICE FUNDS APPROPRIATIONS FOR THE OPERATION OF
THE CITY OF PETALUMA FROM JULY 1, 2014 TO JUNE 30, 2015
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. Ordinance No. 2494 N.C.S. is hereby amended for the fiscal year beginning on July 1,
2014 and ending on .Tune 30, 2015 in the amounts as set forth in the attached Exhibit A. incorporated
herein by reference. and distributed to the various funds as set out in said exhibit and shall be
expended and used in accordance therewith.
Section 2. The City Council hereby finds and determines that the amount of appropriations provided
hereby does not exceed the estimated revenue, other sources and available fund balances for the fiscal
year ending June 30, 2015.
Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 4. The City Clerk is hereby directed to post/publish this ordinance or a synopsis of this
ordinance for the period and in the manner required by the City Charter.
INTRODUCED and ordered posted/published this day of 2014, by
the following vote:
12
ATTACHMENT
AN ORDINANCE AMENDING ORDINANCE NO. 2495 N.C.S.
TO CHANGE SPECIAL REVENUE FUNDS APPROPRIATIONS FOR THE OPERATION OF THE
CITY OF PETALUMA FROM JULY 1. 2014 TO JUNE 30, 2015
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. Ordinance No. 2495 N.C.S. is hereby amended for the fiscal year beginning on July 1,
2014 and ending on June 30, 2015 in the amounts as set forth in the attached Exhibit A. incorporated
herein by reference, and distributed to the various funds as set out in said exhibit and shall be
expended and used in accordance therewith.
Section 2. The City Council hereby finds and determines that the amount of appropriations provided
hereby does not exceed the estimated revenue, other sources and available fund balances for the fiscal
year ending June 30, 2015.
Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 4. The City Cleric is hereby directed to post/publish this ordinance or a synopsis of this
ordinance for the period and in the manner required by the City Charter.
INTRODUCED and ordered posted/published this day of 2014, by
the following vote:
13
ATTACHMENT
AN ORDINANCE AMENDING ORDINANCE NO. 2496 N.C.S.
TO CHANGE CAPITAL PROJECTS FUNDS APPROPRIATIONS FOR THE OPERATION OF
THE CITY OF PETALUMA FROM JULY 1.2014 TO JUNE 30. 2015
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. Ordinance No. 2496 N.C.S. is hereby amended for the fiscal year beginning on July 1,
2014 and ending on June 30, 2015 in the amounts as set forth in the attached Exhibit A, incorporated
herein by reference, and distributed to the various funds as set out in said exhibit and shall be
expended and used in accordance therewith.
Section 2. The City Council hereby finds and determines that the amount of appropriations provided
hereby does not exceed the estimated revenue, other sources and available fund balances for the fiscal
year ending June 30, 2015.
Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 4. The City Cleric is hereby directed to post/publish this ordinance or a synopsis of this
ordinance for the period and in the manner required by the City Charter.
INTRODUCED and ordered posted/published this day of 2014, by
the following vote:
14
Detailed FY 141151st qua rter Budget Adjustments
Ref fund name Revenue Expenditures amount
account string
project string
Fundgroup fund cost ctr object Type (if applicable) revision purpose
A Housing In -Lieu
24110
76,000
(76,000) Special Revenue
Additional $100k Street Maintenance funds approved
-
76,000
(76,000)
B Water Admin
for The Various Street Maintenance & Overlays project,
161,050
(161,050) Enterprise
55011 E
-
151,050
(161,050)
C SLESF
54151 E
9000
(9,000) Special Revenue
General Fund
9,000
69910 E
9,000 GF
Additional $41k Traffic Mitigation funds approved for the
9,000
9,000
-
D Street Maintenance
Lighted Crosswalk on Washington &Edith project,
100,000
(100,000) Special Revenue
Public Works CIP
100,000
c16101308; Resolution_2014-146 approved 9/15/_14_.
100,000 CIP
_Public Works CIP
54151 E
2,000
(2,000) CIP
Public Works CIP
21555
98,000
(98,000) CIP
The maintenance and monitoring plan for the Storm
100,000
200,000
(100,000) -
E Traffic Mitigation
Dredge Spoils Reclamation project has been completed.
41,000
(41,000) Special Revenue
_ _
Public Works CIP
41,000
Return excess funds to Storm Drainage Impact fees.
41,000 CIP
Public Works CIP _ _ _ _
69910 E
12,000
(12,000) CIP
Public Works CIP
31600
29,000
_
(29,000) CIP
Street Maintenance funds needed to close out.
41,000
82,000
(41,000)
F Storm Drainage Impact Fees
72,050
3140
72,050 Special Revenue
Public Works CIP
c00400206-02140
72,050
(72,050) CIP
22600
72,050
72,050
-
G Street Maintenance
31600
3,150
(3,150) Special Revenue
_Public Works CIP
3,150
31600
3,150 CIP
06101006-30100
3,150
3,150
-
H Parkland Acq and Dev Impact Fees
c16101006-30400
30,000
(30,000) Special Revenue
Parks CIP
30,000
c16101006-30600
30,000 CIP
30,000
-
30,000
1 _Public Works Grants
53,000
(53,000) Special Revenue
Public Works CIP
53,000
53,000 CIP
Public Works CIP
37,000
(37,000) CIP
Public Works CIP
1,000
(1,000) CIP
Public Works CIP
_ _
15,000
(15,000) CIP
53,000
106,000
(53,000)
N
2130 21300 54130 E
6700 67100 54140 E
2331 23310 69910 E
1100 11100 49910 F
Increase COTs budget by the balance of funds they
did not spend in FY 13/14.
Carryover from FY 13/14 for USGS groundwater study.
Agreement was budgeted but not executed in FY 13/14
Transfer SLESF funds to the General Fund to avoid
forfeiting fund balance
2411
24110
69910 E
Additional $100k Street Maintenance funds approved
3160
31600
49910 F
06101303-02411
for The Various Street Maintenance & Overlays project,
3160
31600
55011 E
c16101303-30900
c16101303. Resolution 2014-117 approved 7/21/14.
3160
31600
54151 E
06101303-30600,
2160
21600
69910 E
Additional $41k Traffic Mitigation funds approved for the
3160
31600
49910 F
c16101308-02160
Lighted Crosswalk on Washington &Edith project,
3160
31600
54110 E
c16101308-30300
c16101308; Resolution_2014-146 approved 9/15/_14_.
3160
31600
54151 E
016101308-30500
2155
21555
49930 F
The maintenance and monitoring plan for the Storm
3160
31600
69930 E
c0 0 5 0 0 704-021 5 5
Dredge Spoils Reclamation project has been completed.
Return excess funds to Storm Drainage Impact fees.
2411
24110
69910 E
HSIP Lighted Crosswalks project completed. Additional
3160
31600
49910 F
c16101103-02411
Street Maintenance funds needed to close out.
2140
21400
69910 E
Funds needed to complete Wiseman Park restroom.
3140
31400
49910 F
c00400206-02140
2260
22600
69910 E
Left -Tum Protective/Permissive Traffic Signal Modification
3160
31600
49910 F
06101006-02260
project changes approved by Resolution 2014-055.
3160
31600
54110 E
06101006-30100
Budget changes funded by the Cycle 3 Federal Highway
3160
31600
54120 E
c16101006-30400
Improvement Program Grant.
_
3160
_
31600
54151 E
c16101006-30600
Exhibit A
1
1 of 5
Detailed FY 14/15 1st Quarter Budget Adjustments
Ref fund name
L Fire Suppression Impact Fees
Fire CIP
Fie CIP
Fire CIP
Fire CIP
Fire CIP
Fire CIP
N Water Dept
O Parkland Acq & Dev Impact Fees
Parkland Acq & Dev Impact Fees
Community Facilities Impact Fees
Parks & Rec CIP
Parks & Rec CIP
Parks & Rec CIP
Parks & Rec CIP
Parks &_Rec CIP
Parks & Rec CIP
Parks & Rec CIP
Parks & Rec CIP
Parks & Rec CIP
P Community Facilities Impact Fees
Community Facilities CIP
Community Facilities CIP
Q Public Facilities Impact Fees
_Community Facilities Impact Fees
Street Maintenance
General Govt CIP
General Govt CIP
General Govt CIP
General Govt CIP
General Govt CIP
General Gov[ CIP
m
Revenue Expenditures
59,890
5,000
1,000 -- -- 53,890
59,890
5,000
1,000
53,890
119,780
110,000
110,000
53,862
21400
12,000
2140
12,000
49930
3,320
21200
32,806
3140
31400
12,000
3140
12,000
49910 F
11,613
31400
15,431
3140
56,670
69930 F
7,274
1,000
69930 F
114,988
114,988
69930 F
39,471
38,797
674
39,471
1,641
64
53,050
2,358
30
1,184
58,327
39,471
account string
_project string
amount Fundgmup fund cost ctr object Type (if applicable) revision purpose
(59,8.90_) Special Revenue 2125 _ 21250 69910 E Carry (onward unspent funds from FY 13/14 for Fire _
CIP 3140 31400 49910 F c14101406-02125 capital projects: Expansion of Fire Stations #2 & #3,
3140 31400 49910 F c14501407-02125 Fire Station #2 Corona Rd. Secondary Access, and
3140 31400 49910 F c00300405-02125 Fire Station 92 Above-Gmund Fuel Tank.
3140 31400 54110 E c14101406-30300
3140 31400 54110 E c14501407-30300
3140 31400 54110 E c00300405-30300
(59,890)
(110,000) Enterprise
(110,000)
53,862.00 Special Revenue
12,000.00 Special Revenue
12,000.00 Special Revenue
3,320.00 CIP
32,806.00 CIP
(12,000.00) CIP
(12,000.00) CIP
(11,613.00) CIP
(15,431.00) CIP
(56,670.00) CIP
(7,274.00) CIP
1,000.00 CIP
(39,471) Special Revenue
38,797 CIP
674 CIP
6700 67500 56210
2140
21400
49930
2140
21400
49930
2120
21200
49930
3140
31400
_
49910 F
3140
31400
49910 F
3140
31400
69930 F
3140
31400
69930 F
3140
31400
69930 F
3140
31400
69930 F
3140
31400
69930 F
3140
31400
69930 F
3140
31400
49910 F
2120
21200
69910
3120
31200
49910 F
3120
31200
49910 F
Budget for electricity inadvertently omitted. Will be $20k
higher than FY 2014 charges due to effects of the drought.
Reconciliation of the Parks & Rec CIP fund. Close out
old projects and refund excess impact fees.
c00400100-02140
c00400204-02140
c00400101-02140
c00400101-02120 - --
c00400102-02140
c00400106-02140
c00400304-02140
c00400605-02140
zc0400001-02140
Reconciliation of the Community Facilities CIP fund.
c00200103-02120 Funds needed to close out old projects.
c00200203-02120
Exhibit A
2 of
1,641
Special
Revenue
2150
21500
49930
Reconciliation of the General Govt CIP fund. Transfer of
54,264
(54,264)
Special
Revenue
2120
21200
69910
excess funds back to Public Facilities Impact Fees and
64
Special
Revenue
2411
24110
49930
Street Maintenance funds. Additional Community
53,050
CIP
3110
31100
49910 F
c00100001-02120
Facilities Impact Fees needed to close out old projects.
2,358
CIP
3110_
31100
49910 F
c00100104-02150
4,000
(4,000)
CIP
3110
31100
69930 F
c00100107-02150
30
CIP
3110
31100
49910 F
c00100108-02120
1,184
CIP
3110
31100
49910 F
c00100205-02120
63
(63)
CIP
_
3110
31100
69930 F
c00100401-02411
58,327
-
Exhibit A
2 of
Detailed FY 14115 1st quarter Budget Adjustments
Ref fund name
R Traffic Impact Fees
Successor Agency
S Public Works CIP
T Parks & Rec CIP
_Parks _& Rec CIP
Parks & Rec CIP
Interfund Loan
General Fund
Parks & Rec CIP
Parks & Rec CIP
U Transit CIP
Transit CIP
Transit CIP
Transit
TOA Transit Capital
Federal Transit Admin 2015
Federal Transit Admin 2014
Prop 18 ptmisea
Traffic Mitigation Impact Fees
V Economic Development
City Attorney
City Attorney
_City Attorney
City Attorney
City Attorney
City Attorney
Finance
Finance
Non -Departmental
Fire Dept
W Waste Water Utility
Waste Water CIP
Waste Water CIP
Waste Water CIP
Waste Water CIP
Revenue
Expenditures
300,000
300,000
300,000
300,000
150.000
-
150,000
103,250
5,630
16,400
103,250
16,400
88,000
21,280
125,280
228,930
(25,000)
243,000
218,000
125.000
343,000
(1,320,000)
(1,320,000)
(145,000)
125,000
71,000
52,000
115,000
436,000
31,234
7,451
11,940
7,665
9,585
1,605
300
22,000
5,000
85,000
38,100
219,880
(1,320,000)
(975,000)
(145,000)
(200,000)
(2,640,000)
amount Fundgroup
(300,000) Special Revenue
300,000 Successor Ag
(150,000) CIP
(150,000)
103,250 CIP
5,630 CIP
16,400 CIP
(103,250)
(16,400) General Fund
(88,000) CIP
(21,280) CIP
(103,650)
25,000 CIP
(243,000) CIP
218,000 CIP
125,000 Enterprise
145,000 Enterprise
(125,000) Enterprise
(71,000) Enterprise
(52,000) Enterprise
(115,000) Special Revenue
(93,000)
(31,234) General Fund
(7,451) General Fund
(11,940) General Fund
(7,665) General Fund
(9,505) General Fund
(1,605) General Fund
(300) General Fund
(22,000) General Fund
(5,000) General Fund
(85,000) General Fund
(38,100) General Fund
(219,880)
1,320,000 Enterprise
(1,320,000) Enterprise
875,000 Enterprise
145,000_ Enterprise
200,000 Enterprise
1,320,000
Exhibit A
account string I
project string
fund cost ctr object Type (if applicable) revision purpose
2160 15350 Interfund loan approved 9/15/14 by City Council Resolution
5415 25170 _ 201.4-149 for litigation expenses related to the Rainier and
Old Redwood Highway capital projects.
3160 31600_ 54110 E _ Water Quality Mitigation Project, a storm water treatment
project. Caltrans to provide funding.
3140 25170 F :14501101-25170 Completion of The Swim Center Energy Efficiency and
3140 31400 49910 F c1 4 5 01 1 01-022 70 Renewable Energy project, :14501001. Change orders for
3140 31400 49910 F :14501001-01100 unforeseen facility replacements increased the project
2120 15350 cost to $698,280. PG&E has entered into agreement with
1100 11100 69910 the City for use of the On -Bill Financing Loan Program for
3140 31400 54151 E :14501001-30600 $594,244. The balance covered by Regency developer
3140 31400 55011 E :14501001-30900 contribution of $87,627 and General Fund unexpended
FY 14 funds of $16,400.
6590 65999 54110E c65501503-30300 Petaluma Transit Automatic Vehicle Location System
6590 65999 54151 E :66501503-30600 project changes. The Federal Transit Admin 2015 allotment to be
6590 65999 _ _49910 F c6.6501503 -various used towards the project instead of TOA Transit Capital which will
6500 65100 44315 F be held for reserves.
6500 65100 69910 E
6500 65100 69910 E
6500 65100 69910 E
6500 65100 _69910 E
2160 21600 69910 E
1100 11340 54110 E Design Guild contract and RCH group
1100 11310 53010 E Supplies - Office
1100_ 11310 53020 E Operating Supplies/SoRware
1100 11310 53040 E_ Subscriptions/Books
1100 11310 56510 E EE -Recruiting
1100 11310 56530 E EE-Meeting/Travel/Reimbursement
1100 11310 56550 E Employee Education/Training
1100 11410 54140 E Wildan contract balance
1100 11410 53020 E Panic buttons
1100 _ 11800 57360 E _ _ _ _Downtown beautification and sidewalk cleaning/maintenance
1100 13500 54110_ E_ Professional services related to EEOC investigation
These items to be footled by FY 14 Reserve for encumbrances
6600 66100_ 69910 E _Recycled Water Pipeline System Extensions project delayed.
6690 66999 49910 F c66401415-06600
6690 66999 54151 E c66401415-30600
6690 66999 54152 E c66401415-30700
6690 66999 54151 E :66401415-30800
3 of
Detailed FY 14115 list qua iter Budget Adjustments
Ref fund name
_ Water Utility
Water CIP
Water CIP
Water Utility
Water CIP
Water CIP
Water CIP
Water CIP
Water CIP
Water CIP
Water Utility
Water CIP
Water CIP
Water CIP
Water CIP
Water CIP
Water CIP
Water CIP
Water CIP
Water CIP
Waste Water Utility
_ Waste Water CIP
Waste Water CIP
Waste Water CIP
Waste Water CIP
W aste Water Utility
Waste Water CIP
Waste Water CIP
Waste Water CIP
Waste Water Utility
Waste Water CIP
Waste Water CIP
X General Fund
Public Works CIP
Public Works CIP
m
Revenue Expenditures amount Fundgmup
(750,000) 750,000 Enterprise
(750,000) (750,000) Enterprise
_ (750,000) 750,000 Enterprise
(750,000) (1,500,000) 750,000.
(1,175,000) 1,175,000 Enterprise
(1,175,000) (1,175,000) Enterprise
(5,000) 5,000 Enterprise
(850,000) 850,000 Enterprise
_ (151,000) 151,000 Enterprise
(150,000) 150,000 Enterprise
(19,000) 19,000 Enterprise
(1,175,000) (2,350,000) 1,175,000
(395,000) 395,000 Enterprise
(395,000) (395,000) Enterprise
(2,000) 2,000 Enterprise
(5,000) _5,000 Enterprise
(1,000) 1,000 Enterprise
_ (2,000) 2,000 Enterprise
(300,000) 300,000 Enterprise
(40,000) 40,000 Enterprise
(40,000) 40,000 Enterprise
(5,000) 5,000 Enterprise
(395,000) (790,000) 395,000
(650,000) 650,000 Enterprise
(650,000) (650,000) Enterprise
(200,000) 200,000 Enterprise
(400,000) 400,000 Enterprise
(50,000) 50,000 Enterprise
(650,000) (1,300,000) 650,000
(1,900,000) 1,900,000 Enterprise
(1,900,000) (1,900,000) Enterprise
(425,000) 425,00o Enterprise
(1,475,000) 1,475,000 Enterprise
(1,900,000) (3,800,000) 1,900,000
(1,400,000) 1,400,000 Enterprise
(1,400,000) (1,400,000) Enterpnse
(1,400,000) 1,400,000 Enterprise
(1,400,000) (2.800.000) 1,400,000
_ 35,000 (35,000) General Fund
35,000 35,000 CIP
35,000 (35,000) CIP
35,000 70,000 (35,000)
Exhibit A
account string
project string
fund cost ctr object Type (if applicable) revision purpose
6700 _ 67100 69910 E Paula Lane Rese_ rw_ i_r project delayed.
6790 67999 49910 F c67501406-06700
6790 67999 vddous E c67501406-30xxx
6700 67100 69910 E Water Semice Replacement project delayed.
6790 67999 49910 F c67501406-06700
6790 67999 51110 E c67501406-30500
6790 67999 54151'E 067501406-30600'
6790 _67999 54152 E c67501406-30700
6790 67999 54151 E c67501406-30800
6790 67999 55011 E c67501406-30900
6700 67100 69910 E Water Service Connections Petaluma BIW. N project delayed.
6790 67999_ 49910 F c67501408-67100
6790 67999 54150 E c67501408-30100.
6790 67999 54110 E c67501408-30300. _
6790 67999 54120,E c67501408-30400
6790 67999 51110 E c67501408-30500
6790 67999 54151 E c67501408-00600
5790 67999 54152 E c6750140B-30700
6790 67999 54151 E c67501408-30800
6790 67999 55011 E c67501408-30900
6600 66100 69910 E Lift Stations Upgrades project; construction moved to FY 2016.
6690 66999 49910 F c66501004-06600
6690 56999 54110 E c66501004-00300
6690 66999_ _54151 Ec66501004-30600
6690 66999 54152 E c66501004-30700
6600 66100 69910 E Ellis Creek Solids Handling Upgrades project; construction
6690 56999 49910 F c66501305-66100 moved to FY 2016.
6690 66999 54110 E c66501305-30300
6690 66999 54151 E c66501305-30600
6600 66100 69910 E Sewer Main Replacement & Rehabilitation project; project
6690 66999 49910 F c66401417£6100 delayed partially until FY 2016.
6690 66999 54151 E c66401417-30600
1100 11100 69910 E Additional appropriations and funds needed to complete Community
3160 31600 49910 F c-16201306-01100 Center Roof project. General Fund Designated Reserves to be used.
3160 31600 54151 E 016201306-30600
4 of
Detailed FY 14115 1st quarter Budget Adjustments_
account string I
project string
Ref fund name Revenue Expenditures amount Fundgroup fund cost ctr object Type (If applicable) revision purpose
Y CDD 10,000 (10,000) General Fund 1100 12100 54110 E Local SECA guidelines update.
10,000 (10,000)
TOTAL (6,205,844) (12,583,374) 6,377,530
456,930 456,930 Less reserve for encumbrances
(403,250) 403,250 - Less Interrund Loans (balance sheet items)
NET CHANGE TO FUND BALANCES (6,609,094) (13,443,554) 6,834,460
8
Exhibit A
5 of