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HomeMy WebLinkAboutStaff Report 4.A 11/02/2015I85$ DATE: TO: 10 '0kri Aaenda Item #4.A November 2, 2015 Honorable Mayor and Members of the City Council through City Manager William Mushallo, Finance Director co � SUBJECT: Introduction and Adoption of Urgency Ordinances Amending Ordinances 2536, 2537, 2538, 2539 and 2540 N.C.S. to Change Certain Appropriations for the Operations of the City of Petaluma from July 1, 2015 to June 30, 2016 and Declaring the Urgency Thereof, to Take Effect Immediately. Adoption of a Resolution Committing Reserve Funds for Specific Uses. RECOMMENDATION It is recommended that the City Council adopt the attached urgency ordinances to amend Ordinances 2536, 2537, 2538, 2539 and 2540 N.C.S. to Change Certain Appropriations for the Operations of the City of Petaluma from July 1, 2015 to June 30, 2016 and Declaring the Urgency Thereof, to Take Effect Immediately. It is also recommended that the City Council adopt the attached resolution committing certain General Fund reserves for specific uses. BACKGROUND The City reviews its budget on a continual basis and recommends periodic adjustments. The proposed 1St Quarter Budget Adjustments are to the Adopted Budget for FY 2015 -2016, approved on June 1, 2015. Adjustments to the adopted budget are important because they take into account unexpected budget changes and provide a more accurate and current calculation of actual vs. budget comparisons. The reason for the urgency is to avoid, and in some cases eliminate, negative appropriations balances. It will also allow us to reflect current appropriations and fund balances in preparation for the upcoming FY 17 capital improvement budget process. DISCUSSION The proposed 1St quarter budget adjustments are for the General Fund, Special Revenue Funds, Capital Projects Funds, Enterprise Funds, Utility Funds and the Internal Services Funds for the fiscal year ending June 30, 2016. Department Heads were directed to provide Finance with a list of critical, must -do budget adjustments. The list was then compiled, reviewed and presented to the City Manager. The resulting adjustments are herein presented for City Council review and consideration. Budget adjustments modify previously approved budget appropriations. As such, they must be adopted by ordinance to become effective. Urgency ordinances, which require a unanimous vote of the Council members present for passage, are recommended so that these adjustments may take effect immediately in preparation of the fast - approaching FY 17 capital improvement program budget process. 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.: Transfers In = Transfers Out. Encumbrances & Designated Reserves — Encumbrances are appropriations budgeted in the prior fiscal year that were delayed for various reasons. Unexpected, one -time expenditures that can be paid for from designated reserves are also included in this section. These transactions do not affect fund balances in the current fiscal year. Provided below is a summary of the recommended 1St quarter budget adjustments by fund type: General Fund — net decrease in fund balance ($29,550 • Emergency asbestos abatement at Fire Station #1 due to partial ceiling failure, $29,550. Special Revenue Funds — net decrease in fund balance ($779,963 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. • Special Revenue transfers out for the construction of a third playing field at Petaluma Community Sports Fields, $401,500 • Adjustment to the PEP Housing Subrecipient agreement for a feasibility study of 951 Petaluma Blvd. South, $30,700 • Public Works Grants transfer out for Capri Creek Flood Reduction and Habitat project, $153,500 • Street Maintenance transfer out for the Willow Brook Creek Bridge Scour Repair project which is proceeding ahead of schedule, $56,000 • Parkland Impact fees transfer out for Petaluma Community Sports Fields restroom, $115,000 • Railroad Main Bridge Relocation project completed; transfer in of excess Storm Impact fees, $837 • Storm Drain H. St. project suspended; transfer in of unused Storm Drainage Impact fees, $9,000 • Petaluma BI. S Road Diet completed; transfer out of Street Maintenance funds needed to close out project, $3,100 • TOT transfer out to Petaluma Museum/Library Seismic Retrofit design for consultant contract, $30,000 Capital Projects Funds — net decrease in fund balance ($4,292 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. • Adjustment to appropriations for the Capri Creek Flood Reduction and Habitat project and corresponding transfer in, $153,500 • Adjustment to appropriations for the Marina Fueling System Upgrade project and corresponding transfer in, $20,000 • Adjustment to appropriations for the construction of a third playing field at Petaluma Community Sports Fields and corresponding transfer in, $401,500 • Willow Brook Creek Bridge Scour Repair project ahead of schedule, adjustment to appropriations and transfer in, $56,000 • Ellis Creek Headworks Screen Upgrade project delayed, adjustment to appropriations and transfer in, ($1,558,000) • E. Washington St. 18" Water Main (McDowell to Sutter) project was delayed in FY 15 and will occur in FY 16; adjustment to appropriations and transfer in, $401,000 • Increased cost of Petaluma Community Sports Fields Restroom Project, adjustment to appropriations and transfer in, $115,000 • Railroad Main Bridge Relocation project completed, transfer out of excess Storm Drainage Impact fees, $837 • Storm Drain H St. project suspended, transfer out of unused Storm Drainage Impact fees, $9,000 • E. Washington St. 18" Water Main (Edith — River) project completed, transfer out of excess Water operating funds, $175 • Petaluma Bl. S Road Diet completed, transfer in of additional Street Maintenance funds needed to close out project, $3,100 • Automatic Meter Read project completed, transfer in of additional Water operating funds needed to close out project, $885 • Urban Water Management project completed, transfer in of additional Water operating funds needed to close out project, $1,735 • Petaluma Museum/Library Seismic Retrofit design adjustment to appropriations and corresponding transfer in, $30,000 Enterprise Funds — net decrease in fund balances ($51,000) • Adjustment to Development Services appropriations to cover cost of providing business clients online tools for researching zoning and tenant /commercial improvement requirements, $31,000 Transfer out from Marina Operating fund for the Marina Fueling System Upgrade project, $20,000 Utility Funds — net increase in fund balances $1,154,555: • Ellis Creek Headworks Screen Upgrade project delayed, transfer out reduced, $1,558,000 • E. Washington St. 18" Water Main (McDowell to Sutter) project was delayed in FY 15 and will occur in FY 16; transfer out $401,000 • E. Washington St. 18" Water Main (Edith — River) project completed, transfer in of excess funds $175 • Automatic Meter Read project completed; additional funds needed to closeout project, transfer out $885 • Urban Water Management project completed; additional funds needed to close out project, transfer out $1,735 Internal Service Funds — net decrease in fund balance ($231,900 • Resolution 2015 -092 increased the FY 2015 appropriation for the purchase of a Fire Engine from the Vehicle and Equipment Replacement fund. The original authorization to purchase a Fire Engine III was repealed and replaced with the authorization to purchase a larger, better - equipped Fire Engine I instead; adjustment, $231,900 Designated Reserves: The City Council has provided direction that 15% of expenditures be maintained in a designated reserve to be used for contingencies. Those contingencies would include economic downturns and emergencies including natural disasters, catastrophic events, and emergency capital projects and purchases. In addition to the reserve for urgent contingencies, funds have been reserved for other specific uses. Governmental Accounting Standards Board (GASB) number 54 requires that fund balances committed for specific purposes be authorized by resolution of the City Council. Separate from the designated reserves mentioned above, $2,037,800 in one -time monies received have been identified and are recommended to be committed for specific future uses as of June 30, 2015. Those funds and uses are as follows: • $900,000 earmarked for compensation • $667,800 earmarked for an update of the City's General Plan • $300,000 earmarked for street repairs and maintenance • $170,000 earmarked for sidewalk repairs and maintenance The attached resolution formalizes the commitment of the above listed funds. FINANCIAL IMPACTS General Fund budgeted revenues will remain unchanged. Appropriations will increase by $29,550 to cover emergency asbestos abatement at Fire Station #1 due to partial ceiling failure. The net financial impact to the General Fund associated with the recommended budget adjustment is a reduction in fund balance of $29,550. A complete, updated General Fund forecast will be presented in conjunction with the mid -year fund update in February. Special Revenue Funds budgeted revenue will increase by $537,337 as a result of transfers in for the third playing field at Petaluma Community Sports Fields, the completed Railroad Main Bridge Relocation project and the suspended Storm Drain H St. project. Recommended budget appropriations will increase by $1,317,300 due to transfers out for various capital improvement projects and an adjustment to the PEP Housing Subrecipient agreement for a feasibility study of 951 Petaluma Blvd. S. The net financial impact is a reduction in fund balance of $779,963. Budgeted revenues for Capital Project Funds will increase by $152,220 due to increased funding for the Capri Creek Flood Reduction and Habitat project, the Marina Fueling System Upgrade project, the Willow Brook Creek Bridge Scour Repair project, the E. Washington St. 18" Water Main project (McDowell to Sutter), the Petaluma Museum/Library Seismic Retrofit project and the Petaluma Community Sports Fields Restroom project offset by the reduced funding for the Ellis Creek Headworks Screen Upgrade project which has been delayed. Adjustments to appropriations for these projects and transfers out will increase expenditures by $156,512. The net financial impact is a reduction in fund balance of $4,292. There are no recommended adjustments to Enterprise revenues at this time. Appropriations will increase by $51,000 for the creation of online Development Services research tools and a transfer out from Marina Operating for the Marina Fueling System Upgrade project. As a result, Enterprise Funds balances will decrease by $51,000. The completion of the E. Washington St (Edith — River) 18" Water Main project and the transfer out of excess Water Operating funds will increase budgeted revenues for the Utility Funds by $175. These revenues will also be further reviewed in conjunction with the mid -year fund update. Changes in the transfers out for various capital improvement projects, in particular the delay of the Ellis Creek Headworks Screen Upgrade project, will reduce appropriations by $1,154,380. The net financial impact is an increase in fund balance of $1,154,555. Internal Service Funds budgeted revenues will remain unchanged. Appropriations will increase by $231,900 to cover the additional cost for the purchase of a Fire Engine type I. The net financial impact to the Vehicle and Equipment Replacement fund is a decrease of $231,900. Encumbrances and Designated Reserves across all funds total $907,970. Encumbrances are large appropriations budgeted in FY 2015 that were delayed and are being re- appropriated in FY 2016. These include the purchase of the Fire Engine, a truck for the Abandoned Vehicle Abatement Police Officer, six patrol cars for the Police Dept., ballistic vests and portable radios for the Fire Dept., furniture and software for the City Attorney's office; the payment of professional services provided by Wildan Consultants, Bartel Associates and the Design Guild; the Eden Human Resources software and training; and the FY 2015 4th quarter payment to the Petaluma Downtown Association. Finally, the use of designated reserves is recommended for the higher- than - anticipated cost of the Police Station roof repairs, the payoff of the interfund loan made by Risk for the Payran UST project, and the LED bulb retrofit installation at the Petaluma Historical Library /Museum. ATTACHMENTS 1. FY 2015 -16 1sT Quarter Budget Adjustment Summary 2. Appropriations Ordinance Amendment, General Fund 3. Appropriations Ordinance Amendment, Enterprise Funds 4. Appropriations Ordinance Amendment, Internal Service Funds 5. Appropriations Ordinance Amendment, Special Revenue Funds 6. Appropriations Ordinance Amendment, Capital Projects Funds 7. Resolution committing General Fund Reserves for Specific Uses 8. Exhibit A — Detailed FY 15/16 1St Quarter Budget Adjustments s r M I'D O ol > 510 m m -0 > 0 > ),,,,n z% 0 3 °'0 3 -0 -,- -% X0 (D Q- - CD (D Cl, , a M " :, H) 1, rn AC (D CL r) 6' 1 Z 3 o 5 V, o R an) (D c w 0' , CL ID (D GQ 0 D - @-v 0 3 rt D Ort.. 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P � CW: I(D R , � � (D (:D3 j (D 1}0 ' 'o 0 5 � a' CL I (>D< (D "0 0 0 W !a '< In L o rD -0 (D (D X l rD M 0 0 �o (D Cr CL -'O� rD 0- @ , rt * cr, 'C<r r,D m M M (D < I-D -0 , 0 0 (D W ID 0 -.? -< Cr (D ID =3 C ID @ CL (D ID 0 CL cr M (D rr (D (D (D �O R (D ti (D O W cz, 0) a): :0 3; lo� "1 Lrl,�' CD , 0 C) ; 0 -CD U1 V 00 Ln 11 CD C) (D C, C,: Ln 00 O- -I: C:, D mCC -0 tA ;o -0 m m -V 0 @ o @ fD @ D rD 0 'a 0 @ D a) '0 K'-, --. :3 =3 !4 , 0, (D 0 (D Ln , ND �3 �-, 'M 'a o CD ;co, 2L w @ 0 C31W 0 (D Ct: 0- (D C-D W - -- -0 3�q rD M < 3 1 V) FD* 0- 0 !q�(D -0 W (D I" I (D ID = a (D W 6-�,- -�(DI cL fD 3 'o T. r- 0 W 'rD -, r- I- ID CD- C, 'A a, rwL I d d 0. :=' 9: 0 - L� - ,fD On C CL m !0 CD 3 w ct '0 3 'rD 0 ID W @ :3, ID CL, CL :3 rD In :1 �X 21 �O o CL @ (D � =r cr I- !o R 'M '0 OD D (D ID , 4 - - �(D I (D (OD 51 i-, E (D , � S, : 5< P, rD W rD � 3 �,D � I P. :1 ;m 5D, �' (D IC(D L �= C:,L 0- rD rD fD CL (D CL LD ti q U1, 0) L Ln to �u O'::0 Lq 0 0 C) 0 C, C) 0 C) C) 0 to o 00 V' 0 LU: C) LM 0 C) 0 O lWit C) C) L)i 0 C) C) NIN I ATTACHMENT 2 AN URGENCY ORDINANCE AMENDING ORDINANCE NO. 2536 N.C.S. TO CHANGE GENERAL FUND APPROPRIATIONS FOR THE OPERATION OF THE CITY OF PETALUMA FROM JULY 1, 2015 TO JUNE 30, 2016 AND DECLARING THE URGENCY THEREOF, TO TAKE EFFECT IMMEDIATELY: Section 1. Ordinance No. 2536 N.C.S. is hereby amended for the fiscal year beginning on July 1, 2015 and ending on June 30, 2016 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, 2016. Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed. Section 4. This ordinance is hereby declared to be necessary for the immediate preservation of the public peace, health and safety of the City of Petaluma and its citizens, and shall take effect and be in force from and after its final passage by unanimous vote of the members of the City council present at the time of its adoption. The reason for the urgency is to reflect up -to -date appropriations and true -up fund balances in preparation for the upcoming FY 17 capital improvement budget process. Section 5. Severability. If any section, subsection, sentence, clause, phrase or word of this ordinance is for any reason held to be unconstitutional, unlawful or otherwise invalid by a court of competent jurisdiction or preempted by state legislation, such decision or legislation shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Petaluma hereby declares that it would have passed and adopted this ordinance and each and all provisions thereof irrespective of the fact that any one or more of said provisions be declared unconstitutional, unlawful or otherwise invalid. Section 6. 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 , 2015, by the following vote: W ATTACHMENT 3 AN URGENCY ORDINANCE AMENDING ORDINANCE NO. 2537 N.C.S. TO CHANGE ENTERPRISE FUNDS APPROPRIATIONS FOR THE OPERATION OF THE CITY OF PETALUMA FROM JULY 1, 2015 TO JUNE 30, 2016 AND DECLARING THE URGENCY THEREOF, TO TAKE EFFECT IMMEDIATELY: Section 1. Ordinance No. 2537 N.C.S. is hereby amended for the fiscal year beginning on July 1, 2015 and ending on June 30, 2016 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, 2016. Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed. Section 4. This ordinance is hereby declared to be necessary for the immediate preservation of the public peace, health and safety of the City of Petaluma and its citizens, and shall take effect and be in force from and after its final passage by unanimous vote of the members of the City council present at the time of its adoption. The reason for the urgency is to reflect up -to -date appropriations and true -up fund balances in preparation for the upcoming FY 17 capital improvement budget process. Section 5. Severability. If any section, subsection, sentence, clause, phrase or word of this ordinance is for any reason held to be unconstitutional, unlawful or otherwise invalid by a court of competent jurisdiction or preempted by state legislation, such decision or legislation shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Petaluma hereby declares that it would have passed and adopted this ordinance and each and all provisions thereof irrespective of the fact that any one or more of said provisions be declared unconstitutional, unlawful or otherwise invalid. Section 6. 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 , 2015, by the following vote: ATTACHMENT 4 AN URGENCY ORDINANCE AMENDING ORDINANCE NO. 2538 N.C.S. TO CHANGE INTERNAL SERVICE FUNDS APPROPRIATIONS FOR THE OPERATION OF THE CITY OF PETALUMA FROM JULY 1, 2015 TO JUNE 30, 2016 AND DECLARING THE URGENCY THEREOF, TO TAKE EFFECT IMMEDIATELY: Section 1. Ordinance No. 2538 N.C.S. is hereby amended for the fiscal year beginning on July 1, 2015 and ending on June 30, 2016 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, 2016. Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed. Section 4. This ordinance is hereby declared to be necessary for the immediate preservation of the public peace, health and safety of the City of Petaluma and its citizens, and shall take effect and be in force from and after its final passage by unanimous vote of the members of the City council present at the time of its adoption. The reason for the urgency is to reflect up -to -date appropriations and true -up fund balances in preparation for the upcoming FY 17 capital improvement budget process. Section 5. Severability. If any section, subsection, sentence, clause, phrase or word of this ordinance is for any reason held to be unconstitutional, unlawful or otherwise invalid by a court of competent jurisdiction or preempted by state legislation, such decision or legislation shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Petaluma hereby declares that it would have passed and adopted this ordinance and each and all provisions thereof irrespective of the fact that any one or more of said provisions be declared unconstitutional, unlawful or otherwise invalid. Section 6. 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 , 2015, by the following vote: ATTACHMENT 5 AN URGENCY ORDINANCE AMENDING ORDINANCE NO. 2539 N.C.S. TO CHANGE SPECIAL REVENUE AND TRUST FUNDS APPROPRIATIONS FOR THE OPERATION OF THE CITY OF PETALUMA FROM JULY 1, 2015 TO JUNE 30, 2016 AND DECLARING THE URGENCY THEREOF, TO TAKE EFFECT IMMEDIATELY: Section 1. Ordinance No. 2539 N.C.S. is hereby amended for the fiscal year beginning on July 1, 2015 and ending on June 30, 2016 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, 2016.. Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed. Section 4. This ordinance is hereby declared to be necessary for the immediate preservation of the public peace, health and safety of the City of Petaluma and its citizens, and shall take effect and be in force from and after its final passage by unanimous vote of the members of the City council present at the time of its adoption. The reason for the urgency is to reflect up -to -date appropriations and true -up fund balances in preparation for the upcoming FY 17 capital improvement budget process. Section 5. Severability. If any section, subsection, sentence, clause, phrase or word of this ordinance is for any reason held to be unconstitutional, unlawful or otherwise invalid by a court of competent jurisdiction or preempted by state legislation, such decision or legislation shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Petaluma hereby declares that it would have passed and adopted this ordinance and each and all provisions thereof irrespective of the fact that any one or more of said provisions be declared unconstitutional, unlawful or otherwise invalid. Section 6. 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 , 2015, by the following vote: ATTACHMENT 6 AN URGENCY ORDINANCE AMENDING ORDINANCE NO. 2540 N.C.S. TO CHANGE CAPITAL PROJECTS FUNDS APPROPRIATIONS FOR THE OPERATION OF THE CITY OF PETALUMA FROM JULY 1, 2015 TO JUNE ,30, 2016 AND DECLARING THE URGENCY THEREOF, TO TAKE EFFECT IMMEDIATELY: Section 1. Ordinance No. 2540 N.C.S. is hereby amended for the fiscal year beginning on July 1, 2015 and ending on June 30, 2016 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, 2016. Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed. Section 4. This ordinance is hereby declared to be necessary for the immediate preservation of the public peace, health and safety of the City of Petaluma and its citizens, and shall take effect and be in force from and after its final passage by unanimous vote of the members of the City council present at the time of its adoption. The reason for the urgency is to reflect up -to -date appropriations and true -up fund balances in preparation for the upcoming FY 17 capital improvement budget process. Section 5. Severability. If any section, subsection, sentence, clause, phrase or word of this ordinance is for any reason held to be unconstitutional, unlawful or otherwise invalid by a court of competent jurisdiction or preempted by state legislation, such decision or legislation shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Petaluma hereby declares that it would have passed and adopted this ordinance and each and all provisions thereof irrespective of the fact that any one or more of said provisions be declared unconstitutional, unlawful or otherwise invalid. Section 6. 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 , 2015, by the following vote: 0 ATTACHMENT 7 RESOLUTION AUTHORIZING THE COMMITMENT OF VARIOUS GENERAL FUND RESERVES FOR SPECIFIC USES WHEREAS, the City Council has provided direction that 15% of General Fund expenditures be held in a designated reserve for emergency contingencies; and, WHEREAS, in addition, one time General Fund monies have been accumulated for specific uses; and, WHEREAS, those specific uses include $900,000 for employee compensation, $667,800 for a General Plan update, $300,000 for street repairs and maintenance, and $170,000 for sidewalk repairs and maintenance; and, WHEREAS, GASB number 54 requires that those revenues be committed by formal Council action, NOW, THEREFORE, BE IT RESOLVED that: 1. The City Council hereby designates committed General Fund reserves in the amounts of $900,000 for employee compensation, $667,800 for a general plan update, $300,000 for street repairs and maintenance, and $170,000 for sidewalk repairs and maintenance. ILI Detailed FY 15116 1st Quarter Budget Adjustments account string Exhibit A project string Ref %fund name Revenue Expenditures amount Fund group fund cost ctr object Type if a licable revision purpose "Additional budget for Fire Engine type I. In FY 15, $308,100 was A !Vehicle and Equipment Replacement 231,900 ! (231,900) 1 Internal Service 7500 75100 62220',E approved for a Fire Engine type III. In June 2015 itwas decided to 231,900 (231,900); ;purchase a larger, better - equipped Fire Engine instead. B Development Services 31,000 (31,000) iEnterprise 6300 63200 54110'E Costs associated with the Open Counter Contract to provide business 31,000 (31,000)' with online zoning and development information. C Housing 30,700 (30,700) iSpecial Revenue 5115 51150 54130E Amendment to PEP Housing Subrecipient agreement dated 7/7/15 for 30,700 (30,700)' a feasibility study of 951 Petaluma Blvd. South. D ;Public Works CIP 153,500 153,500 !CIP 3160' 31600 54140 E c16301413 -30300 ;Resolution 2015 -102 approved execution of a professional services .Public Works CIP 153,500 ' 153,500 CIP 3160 31600 49910 :F c16301413 -02260 ;agreement for the Capri Creek Flood Reduction and Habitat Public Works Grants 153,500 ! (153,500) Special Revenue 2260 22600 69910,,E Enhancement project. 153,500 307,000 (153,500) j E ;Marina CIP 5,000 (5,000);CIP 6490' 64999 54110!E c64501401 -30300 Resolution 2015 -010 authorized award of contract for the Marina Marina CIP 18,000 (18,000) CIP 6490 64999 54151 E c64501401 -30600 Fueling System Upgrade project to Franzen -Hill Corporation_ and Marina CIP (2,000) 2,000 ;CIP 6490 64999 51110,,E c64501401- 30700 1$20,000 increase in the project budget. Marina CIP (1,000) 1,000 !CIP 6490 64999 54151E c64501401 -30800 Marina CIP 20,000 20,000 !CIP 6490! 64999 49910;17 'MarinaAdmin /Operations 20,000 (20,000); Enterprise 6400 64100 69910 20,000 40,000 (20,000); F Public Works Bldg /Facility Maintenance 29,550 (29,550) General Fund 1100 16300 54210E Emergency asbestos abatement at Fire Station #1 due to partial ceiling 29,550: (29,550) :failure. G Parks CIP 4.01,500 ! (401,500) ";CIP 3140 31400! 54151,E c01400104 -30600 Resolution 2014 -148 approved the construction of a third playing Parks CIP 804,000 804,000 'CIP 3140 31400 49910!F c01400104 -29999 field at Petaluma Community Sports Fields to be funded by Parkland ?Parks CIP 400,000 (400,000) CIP 3160 31600 69930!E c01400104- 02140;Acq and Development SCI funds and a donation from Basin Street. ;Parks CIP 125,000 125,000 .CIP 3160 31600 49910E c01400104 -02700 The developer contribution will offset the reduction in the Housing Parks CIP 127,500 (127,500),CIP 3160 31600 69930E c01400104 -02240 related Parks grant. ;Parks SCIP 804,000 (804,000) Special Revenue 699301E Parkland Impact Fees 400,000 400,000 ;Special Revenue 2140! 21400 49930F ;Donations /Developer Contributions 125,000 (125,000) Special Revenue 2270 22700' 69910,E Park and Rec Grants 127,500 127,500 :Special Revenue 2240 22400 49930 F 1,456,500 1,858,000 (401,500)', H ;Public Works CIP 40,000 (40,000) 'CIP 3160 31600 54151,E c16501410 -30600 Willow Brook Creek Bridge Scour Repair project proceeding ahead of ;Public Works CIP 6,000 (6,000) ;CIP 3160 31600 541521E 'c16501410 -30700 schedule. Move FY 16 -17 budget up. Public Works CIP 8,000 (8,000) !CIP 3160 31600 54151 !E c16501410- 30800; 'Public Works CIP 2,000 (2,000)CIP 31601 31600 55011 E c16501410 -30900 ;Public Works CIP 56,000 56,000 ;CIP 3160 31600 49910,E c16501410 -02411 Street Maintenance 56,000 (56,000) "Special Revenue 2411 24110 69910' E 56,000: 112,000 (56,000) Detailed FY 15116 1st Quarter Budget Adjustments Ref fund name Revenue )enditures , amount Fundgroup fund project string Exhibit A Waste Water CIP (110001000), 110001000 ';CIP 6690 66999 54151 !E c66501306 -30600 ;Ellis Creek Headworks Screen U_ pgrade project delayed. Construction ;Waste Water CIP (120,000): 120,000 ;CIP 6690: 66999- 54152jE 066501306 -30700 moved to FY 16 -17. Waste Water CIP (400,000) 400,000 ;CIP 6690 66999 54151 ;E c66501306 -30800 i Waste Water CIP (38,000); 38,000 iCIP 6690 66999 55011: E c66501306- 30900 4 Waste Water CIP (1,558,000) j (1,558,000) ICIP 6690 66999 49910E c66501306- 36699 ,Waste Water Capital (1,558,000) 1,558,000 (Utility 6600 66100 69910;E _ (1,558,000) ! (3,116,000) 1,558,000 J Water CIP 300,000 (300,000) jCIP 6790 679991 54151 E c67401003 -30600 FY 15 construction of E. Washington St. 18" Water Main Replacement ;Water CIP 40,000 (40,000) CIP 6790 679991 54152 E c67401003-30700 'Phase 3 project from McDowell BI. to Sutter partially delayed and Water CIP 60,000 (60,000) i'CIP 6790 67999 54151 !E c67401003 -30800 ;moved to FY 16. Water CIP 1,000 (1,000)!,CIP 6790 67999; 55011:E c67401003 -30900 Water CIP 401,000 401,000 !CIP 6690, 66999 49910i;F c67401003- 36700; Water Capital 401,000 (401,000) Utility 6600 66100 69910,E 401,000 ! 802,000 (401,000)! K ;Parks CIP 115,000 (115,000) ;CIP 3140 31400, 69910 :E c14501604 -30600 lEstimates for the Petaluma Community Sports Fields restroom project Parks CIP 115,000 115,000 ;CIP 3140 31400' 49910:F c14501604- 02142 'came in $115,000 higher. Parkland Impact Fees 115,000 (115,000) Special Revenue 2142! 21420 69910!E 115,000 230,000 (115,000)': L ;Public Works CIP 837 (837) ;CIP 3160 31600 699301E c00500203 -02155 RR Main Bridge Relocation project completed. Return excess funds to ;Storm Drainage Impact Fees 837 837 'Special Revenue 2155 21550 49930 Storm Drainage Impact Fees fund. 837 837 M ,Public Works CIP 9,000 (9,000);CIP 3160 31600 69930';F c00500904 02155 .Storm Drain H St. project suspended. Return Storm Drainage Impact ;Storm Drainage Impact Fees 9,000 9,000 ;Special Revenue !; 2155 21550 49930' fees. 9,000 ! 9,000 _ N Public Works CIP 3,900 3,100 'CIP 3160 31600 49910T c16101101 -02411 :Petaluma BI. South Road Diet completed. Additional funds needed to ;Street Maintenance 3,100 ! (3,100); Special Revenue 2411 24110 69910E close out project. 3,100 3,100 O ;Water CIP 175 (175) (CIP 6790 67999 69930,E c67401002 -36700 !E. Washington (Edith - River) 18" Water Main project completed. ;Water Operating 175 175 !Utility 6700 _ 67100 49930; ;Return excess Water operating funds. _ _ 175 ! 175 P Water CIP 885 885 CIP 6790 67999 49910F C67500903-36700 'Automatic Meter Read Replacement project completed. Additional Water Operating 885 (885) Utility 6700 67100' 69910! ;funds needed to close out project. 885 885 uetauea rr wiu ist wuarter tsuaget Aalustments account strir Ref fund name Revenue Expenditures amount Fundgroup fund cost ctr 0 Water CIP 1,735 ! 1,735 !CIP 6790: 67999 Water Operating 1,735 (1,735); Utility 6700 67100 1,735 ! 1,735 R `Parks CIP 30,000 (30,000);CIP 3140 31400 Parks CIP 30,000 30,000 'CIP 3140 31400 TOT 30,000 (30,000),' Special Revenue 2520; 25200 30,000 i 60,000 1 (30,000)' NET CHANGE TO FUND BALANCES 689,732: 631,882 57,850 Exhibit A project string object Type if applicable) revision purpose 49910:F c67501008- 36700 'Urban Water Management project completed. Additional funds needed 69910 to close out project. 69910 E c11201501 -30600 Consultant contract for Petaluma Museum/Library Seismic project. 49910F c11201501- 025201 69910!E Detailed FY 15116 1st Quarter Budget Adjustments 9,015 1CIP 3160, 31600; 49910.F Exhibit A 9,015 (9,015)! General Fund account strip 111001 69910,E the Payran UST project. 9,015 9,015 project string Ref fund name Revenue Expenditures : amount Fund group fund cost ctr ! object Type if a licabie revision purpose - 26,250 (26,250)1 valuation budgeted in FY 2015 Encumbrances & Designated Reserves 8,800 (8,800) General Fund 1100; 11600' 62240' AA ;Vehicle and Equipment Replacement 308,100 (308,100) Internal Service 7500 75100! 62220 FY 2015 budget for Fire Engine type III (see note A above) in FY 2015 308,100 (308,100)', 4,000 (4,000)', General Fund 1100; 11340; AB +Abandoned Vehicle Abatement 78,500 (78,500) Special Revenue 2310 23100; 62220 Chevy Silverado Truck for the Police Dept budgeted in FY 2015 _ 78.500 ! (78,500) 8,450 ', (8,450), . 1100' AC Fire Admin 23,000 (23,000)'General Fund 11W, 13100i 53030 Ballistic vests and portable radios budgeted and purchased in FY 2015 Fire Suppression - Communications 39,000 ! (39,000) !,General Fund 1100 135301 53020'; but delivery was delayed until July (FY 2016). General Fund 62,000 (62,000) 62220 Six Police patrol cars budgeted and purchased in FY 2015 but 318,000 ! (318,000): AD ;,Facilities CIP 26,000 (26,000) CIP 3110 31100' 54151,E c11201602 -30700 :Estimates for the repair of the Police Station Roof were higher than Facilities CIP 26,000 ! 26,000 !CIP 3110' 31100': 49910'F c11201602 -01100 ;expected. Increase covered by General Fund designated reserves. General Fund 26,000 ! (26,000)'! General Fund 1100' 11100! 69910!E 26,000 52,000 ! (26,000) AE Transient Occupancy Tax 51,500 (51,500) Special Revenue 2520 25200' 57360 FY 2015 fourth quarter payment to the Petaluma Downtown Association. 51,500 i (51,500)'', AF -'City Attorney 10,370 (10,370) (General Fund 1100 11310; 53020E Balance of FY 2015 Furniture and software purchases that were 6,000 (6,000)' 1100 11310; 53010!E delayed. - 16,370 ! (16,370) i AG Rayran UST General Fund 'AH :General Fund AH .General Fund AI (General Fund AJ {General Fund AK General Fund ENCUMBRANCES & DESIGNATED RESERVES 9,015 9,015 1CIP 3160, 31600; 49910.F e16082012.25170 ;General Fund designated reserves to pay off loan made by Risk for 9,015 (9,015)! General Fund 1100; 111001 69910,E the Payran UST project. 9,015 9,015 26,250 (26,250)'; General Fund 1100 11400' 54110! 'Professional services for Wildan Consultants and Bartel OPEB - 26,250 (26,250)1 valuation budgeted in FY 2015 8,800 (8,800) General Fund 1100; 11600' 62240' Eden Human Resources software module; cost and training budgeted 8,800 (8,800) ! in FY 2015 4,000 (4,000)', General Fund 1100; 11340; 54110 Design Guild contract for Economic Development budgeted in FY 2015 4,000: (4,000) 8,450 ', (8,450), General Fund 1100' 14220; 54150 Museum's FY 15 LED bulb retrofit installation to be covered by 8,450 (8,450)! designated reserves. 318,000 (318,000)! General Fund 1100 16600; 62220 Six Police patrol cars budgeted and purchased in FY 2015 but 318,000 ! (318,000): delivery delayed to FY 2016 35,015 ; 942,985 ` (907,970);