HomeMy WebLinkAbout09 - OB-1 - Financial Update Report - 3/7/2017CITY COUNCIL AGENDA REPORT
MEETING DATE: March 7, 2017
ITEM NUMBER: OB -1
SUBJECT: FINANCIAL UPDATE REPORT INCLUDING REVIEW OF JUNE 30, 2016
CAFR, FY 16-17 MID -YEAR BUDGET REPORT and UPDATED FIVE-YEAR
FINANCIAL PLAN
DATE: February 28, 2017
FROM: FINANCE DEPARTMENT
PRESENTATION BY: STEPHEN DUNIVENT, INTERIM FINANCE DIRECTOR
FOR FURTHER INFORMATION CONTACT: STEPHEN DUNIVENT 714.754.5243
RECOMMENDED ACTIONS:
1. From the June 30, 2016 CAFR:
a. Receive and file the FY 15-16 Comprehensive Annual Financial Report.
b. Approve FY 16-17 budget adjustments for the carryover of certain FY 15-16
encumbrances and other items as detailed in Attachment 1 B.
c. Approve recommended uses of the FY 15-16 net change in General Fund balance
(surplus) and authorize the City Manager to make the necessary budget adjustments
related to those recommendations as detailed in Attachment 1 C.
2. From the FY 16-17 Mid -year Budget Report:
a. Receive and file this report.
b. Approve allocation of the General Fund contingency account as listed in Attachment 2F.
c. Approve recommended FY 2016-17 budget adjustments as listed in Attachments 2G and
2H.
d. Provide direction on de -obligation of FY 13-14 funds for Fairview Park parking lot lighting
in the amount of $650,000, and allocation of this for other Master Plan improvements in
Fairview Park.
3. From the Updated Five-year Financial Plan:
a. Receive and file the Five-year Financial Plan.
b. Provide direction to staff regarding the issues raised in connection with the Five-year
Financial Plan and future priorities.
BACKGROUND:
The Comprehensive Annual Financial Report (CAFR) is prepared by the City's Finance Department
in conformity with generally accepted accounting principles and Governmental Accounting Standards
Board (GASB) requirements. It is audited by the independent public accounting firm of White Nelson
Diehl Evans LLP. The CAFR provides a point in time snapshot of financial information with some
historical trend information in the statistical section. As reported in the CAFR, General Fund revenues
were $8,169,676 or 7.2% above budget while expenses were $4,515,082 or 4.4% below budget. After
Financial Update Report I page 1
accounting for operating transfers for capital projects, the General Fund had a positive net change in
fund balance (surplus) of $10,656,510. The City has a great opportunity to use these one-time funds
to achieve several goals and fund important projects as guided by the financial and budget policy.
The City Council adopted the FY 2016-17 budget on June 21, 2016. The total budget was
$144,636,017 including the General Fund budget of $117,392,897. This report reviews the status of
FY 2016-17 General Fund revenues, expenditures, and other budget issues.
The last five-year financial plan was presented to Council on February 16, 2016. That plan forecasted
a deficit of $3,557,041 in year five. Since that time, FY 15-16 was completed and a balanced budget
for FY 16-17 was adopted. This report will recap the major assumptions and results of the updated
five-year financial plan.
ANALYSIS & FOLLOW UP ITEMS FROM THE FEBRUARY 14, 2017 STUDY SESSION:
Please see the individual reports and their attachments.
During the February 14, 2017 study session on this report, the following items were requested. The
status of each is indicated below:
1. Can the City's unfunded pension liability be allocated between active employees and retirees?
This question was forwarded to the City's CalPERS actuary on February 24, 2017. Follow up
information will be provided to Council members when a response is received.
2. Send a copy of the reserves study to the Council members: A copy of the reserves study was
sent to Council members on February 23, 2017.
3. Apply CPI to the $55 million reserve goal: The $55 million goal will be increased by CPI next
year assuming the recommendation in this report regarding the FY 15-16 surplus is approved.
If the CPI remains at the current annual rate of 2.1% for the Los Angeles -Riverside -Orange
County area, the new goal would be $56,155,000.
4. Analyze the cause of the Self -Insurance fund negative balance: Information regarding the fund
balance was provided to Council on February 24, 2017.
5. Clarify the origins of the City's Fire Side Fund at CalPERS: Information regarding this fund and
options for the future will be discussed in the Council's March 14 Special Meeting and be referred
to the Finance & Pension Advisory Committee for further study.
6. Clarify reasons for the less than 50% of the budget remaining in Development Services:
Attachment 2E indicated that the Administration Division of Development services had 44.63%
of its budget remaining. Departments are allowed to transfer funds among their divisions as
needed during the year. The total combined budget remaining for all four divisions of
Development Services is 55.56% and when the recommended contingency funds are added, the
budget remaining will be 56.87%.
7. Clarify the allocation of auto sales tax and on-line sales tax: Auto sales taxes are allocated to
city in which the auto dealer is located. Auto sales tax on private party sales in the County are
collected by the DMV and allocated to the Orange County sales tax pool. The City received
8.6% of the pool (compared to the City's 3.7% of the County population) in the most recent
quarter reported. On-line retail sales tax is generally allocated to the Orange County sales tax
pool. However, if the ordered item is delivered to a local store for pickup, the City receives the
sales tax.
8. Update the schedule of projected retirement rates for EE cost sharing: this will require additional
time and be provided in a separate report to Council members.
Financial Update Report I page 2
Regarding recommendations for Fairview Park funding, several projects proposed within Fairview Park
including the parking lot lighting, storm drain improvements at south edge of the park, construction of
bicycle trails, and cul-de-sac at Pacific Avenue are under review by the City Attorney's office regarding
their implementation process relative to the impact of Measure AA on these projects. Staff, in response
to concerns received from certain Council members regarding the parking lot lighting project, has
proceeded with the plans to rehabilitate the parking lot without this element. Staff requests Council
direction on de -obligation of funds for this project in the amount of $650,000, and allocation of this for
other Master Plan improvements in Fairview Park. In addition, this report recommends $350,000 of
the FY 15-16 general fund surplus be added to these funds for a total of $1,000,000 to be designated
into the new Fairview Park program code 20115 and be earmarked for the Fairview Park master plan
implementation, habitat restoration and park protection. An alternative approach would be to set up a
separate fund to account for these projects.
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The June 30, 2016 CAFR fairly and accurately represents the City's fiscal year financial results and
financial position as of June 30, 2016. The City has received a "clean" audit report as there have been
no management letter comments requiring management action or adjustments related to the CAFR.
The Finance Advisory Committee plans to review the CAFR on January 31, 2017.
The City's FY 2016-17 actual revenues and expenses in total are on track with budget expectations.
Including all recommended adjustments, the revised General Fund budget is $127,179,060 including
carryovers. The review and approval of the recommended budget changes will update the City's
budget to reflect the current revenue expectations and expenditure requirements that help enable the
City to continue providing the community with quality programs and services.
This updated Five-year Financial Plan is based on realistic and conservative revenues and expense
assumptions. It serves as a foundation for the annual budget process as well as an opportunity for
policy discussions.
Stephen Dunivent Thomas R. Hatch
Interim Finance Director City Manager
Attachments:
ort on the June 30. 2016 CAFR
2. FY 16-17 Mid -year Budget Report
3. Updated Five-year Financial Plan
Financial Update Report I page 3
ATTACHMENTI
SUBJECT: JUNE 30, 2016 COMPREHENSIVE ANNUAL FINANCIAL REPORT
DATE: January 31, 2017
FROM: FINANCE DEPARTMENT
FOR FURTHER INFORMATION CONTACT: STEPHEN DUNIVENT 714.754.5243
RECOMMENDED ACTIONS:
1. Receive and file the FY 15-16 Comprehensive Annual Financial Report
2. Approve FY 16-17 budget adjustments for the carryover of certain FY 15-16 encumbrances and
other items as detailed in Attachment 1 B.
3. Approve recommended uses of the FY 15-16 net change in General Fund balance (surplus) and
authorize the City Manager to make the necessary budget adjustments related to those
recommendations as detailed in Attachment 1 C.
BACKGROUND:
The Comprehensive Annual Financial Report (CAFR) is prepared by the City's Finance Department
in conformity with generally accepted accounting principles and Governmental Accounting Standards
Board (GASB) requirements. It is audited by the independent public accounting firm of White Nelson
Diehl Evans LLP. It contains a variety of statements including:
• Management's discussion and analysis of key financial highlights and issues
• Statement of net position (difference between assets and liabilities) compared to prior year
• Balance sheets for all funds (some combined)
• Statement of revenues, expenses and changes in fund balances (showing any surplus/deficit)
for the year
• Comprehensive notes to the financial statements
• Supplemental information on pension plans
• Comparison of budget to actual revenues by major category and expenses by program
• A Statistical Section with ten-year trends in expenses, revenues, general fund balance and
reserves, property tax and assessed values, debt and demographic information
The CAFR provides a point in time snapshot of financial information with some historical trend
information in the statistical section.
3.
CAFR June 30, 2016 1 page 1
ANALYSIS:
This report will focus on the FY 15-16 CAFR reporting of the General Fund. The CAFR is referenced
as Attachment A. Due to the size of this report, it is being made available on line at the City's website:
http://www.costamesaca.gov/modules/showdocument aspx?documentid=24501 Copies of the CAFR
pages referenced in this agenda report are included as attachments. A reference copy is also available
at the City Hall in the City Clerk's office. A reference copy will also be available at the City Council
meeting.
As reported in the CAFR, revenues were $8,169,676 or 7.2% above budget and expenses were
$4,515,082 or 4.4% below budget. After accounting for operating transfers for capital projects, the
General Fund had a positive net change in fund balance (surplus) of $10,656,510. (See CAFR pages
26, 100 and 101.) Details on the causes of these variances follow.
Revenues: The positive revenue variance of $8,169,676 resulted mainly from four items:
• Sales tax was $57,593,561; $4,731,561 or 9% over budget primarily due to the one-time true
up payment for the final year of the State's triple flip program.
• Property taxes were $25,998,070; $1,324,470 or 5.4% over budget.
• Investment income of $1,199,813 was $1,019,013 over budget due mainly to the GASB 31
adjustment of investments to fair market value.
• Transient Occupancy Tax of $8,622,505 was $515,005 or 6.4% over budget.
Expenses: The positive expenditure variance of $4,515,082 resulted mainly from the following items:
Employee costs were $2,511,577 or 3.2% under budget due to vacant positions partially offset
by increases in overtime and use of contract and part-time employees.
Operations and maintenance costs were $1,164,171 or 3.2% under budget mainly due to under
budget amounts for water in parks and parkways, expenses on streets alleys and sidewalks
and internal service charges for maintenance on vehicles and equipment.
Debt: The City has only three outstanding bond debt obligations. These are being paid off according
to the established debt repayment schedules. (See pages 60-63.)
The Governmental Accounting Standards Board (GASB) Statements 68 and 71 took effect a year ago
and required significant changes to the reporting of pension plans and their related debt. These
changes include:
• The net pension liability amount of $231,897,604 is now included in the City's government -wide
balance sheet amounts. Previously this amount was disclosed in the footnotes. The
government -wide net position remains positive at $86,149,353. (See page 18.)
• Footnote 13 (page 67) regarding the defined benefit pension plan has been substantially
expanded.
• Required supplementary information on pensions has been added. (See pages 89-97.)
• The supplemental schedules include the beginning year of what will become a ten-year history
of pension liability and contributions for each plan (Fire, Miscellaneous and Police).
Operating transfers for capital & debt service: Transfers out of the general fund totaled $12,452,435
for the following purposes:
• $8,827,536 for capital improvements per the Capital Asset Needs Ordinance.
• $ 106,583 operating subsidy for the Supplemental Law Enforcement Services Fund.
• $2,490,000 principal payments on debt
• $1,028,316 interest payments on debt
CAFR June 30, 20161 page 2
Fund Balance and Reserves: Total General Fund balance and reserves reported in the last (June 30,
2016) CAFR are $64,472,461. (See page 66.) The March 3, 2015 Reserves Study set a goal of
$55,000,000 for fund balance and reserves to be achieved by annual allocations of up to $1,500,000
per year in years where there is a surplus. When the $55,000,000 goal is reached, it would be adjusted
annually thereafter by a CPI factor. The current amount above $55,000,000 is available for allocation
as discussed in the following section.
Surplus/Deficit: The General Fund net change in fund balance (surplus) is $10,656,510. The City has
a great opportunity to use these one-time funds to achieve several goals and fund important projects
as guided by the financial and budget policy. The recommendations for the use of the surplus are:
$ 1,184,049 Use to achieve the City's $55,000,000 general fund reserve goal
1,479,308 Fund carry over items from prior year
1,000,000 Help reduce the self-insurance fund negative balance
500,000 Reduce pension debt: additional payment to the CalPERS Fire Side Fund
1,993,153 Next Gen 800 MHz public safety comm. system final installment ($5.3 m total cost)
1,500,000 Building permit replacement system --Development Services
1,100,000 HR/Payroll/Finance replacement system (estimated total need is $2,500,000)
1,000,000 Arlington bioswale project (est. additional cost before bids)
350,000 Fairview Park master plan implementation, habitat restoration & park protection
350,000 Fire station improvements: exhaust extraction system, call alerting system
200,000 Police Station improvements: Safety and maintenance issues
$ 10,656,510 Total
The Finance Advisory Committee (FAC) reviewed an early version of the recommended use of the
surplus on September 27, 2016. They recommended more funds to pay down the Fire side fund, more
funds to the Lions Park projects to reduce debt and less funds to other capital projects. Both the staff
recommendations above and the FAC recommendations are listed on Attachment 1 C.
CONCLUSIONS:
The June 30, 2016 CAFR fairly and accurately represents the City's fiscal year financial results and
financial position as of June 30, 2016. The City has received a "clean" audit report as there have been
no management letter comments requiring adjustments to the CAFR information. The resulting
surplus gives the City a great opportunity to achieve several goals and fund important projects.
RECOMMENDATIONS:
It is recommended that the Council receive and file this report as well as approve the other
recommended actions listed on page 1 of this report.
Attachments:
1A. Comprehensive Annual Financial Report June 30, 2016 available on-line at:
Selected CAFR pages including 18, 26, 60-63, 66, 67, 100 & 101.
1 B. List of Prior Year Carry Over Purchase Orders and other carry over items
1 C. Recommended use of FY 15-16 net change in General Fund balance (surplus)
5.
CAFR June 30, 2016 1 page 3
Attachment 1A
The Comprehensive Annual Financial Report (CAFR) June 30, 2016 is available on-line at:
http://www.costamesaca.gov/modules/showdocument aspx?documentid=24501
Selected pages from the CAFR including 18, 26, 60-63, 66, 67, 100 & 101 are attached for this
agenda report.
0
CAFR June 30, 2016 1 page 4
CITY OF COSTA MESA, CALIFORNIA
Statement of Net Position
Tune 30, 2016
(With Comparative Data for Prior Year)
See accompanying notes to the basic financial statements.
18 7
Governmental Activities
2016
2015
Assets:
Cash and investments (note 2)
$ 99,144,510
$ 95,917,557
Cash and investments with fiscal agent (note 2)
4,356,813
4,334,210
Due from other governments
21,827,516
10,837,893
Accounts receivable
572,909
463,081
Interest receivable
198,019
155,162
Loans receivable
7,012,380
7,339,775
Rent receivable
234,805
228,825
Inventories
154,185
134,042
Prepaid items
69,497
48,724
Capital assets (note 6):
Land
34,213,106
34,213,106
Land rights related to streets
29,821,224
29,821,224
Construction in progress
3,589,540
6,826,025
Other capital assets, net of accumulated depreciation
166,659,783
162,963,893
Total assets
367,854,287
353,283,517
Deferred outflows of resources:
Deferred outflows on pensions
17,587,718
15,466,821
Liabilities:
Accounts payable
5,405,234
3,373,696
Accrued liabilities
1,772,194
1,755,860
Accrued interest payable
268,488
295,920
Retentions payable
584,544
894,674
Deposits payable
765,925
727,370
Long-term liabilities;
Portion due within one year:
Claims payable (notes 7, 9 and 19)
1,154,274
2,233,348
Bonds payable (notes 7 and 8)
2,755,000
2,650,000
Employee leave benefits payable (notes 7 and 9)
3,000,000
3,200,000
Portion due beyond one year:
Claims payable (notes 7, 9 and 19)
9,439,466
8,646,136
Bonds payable (notes 7 and 8)
21,620,000
24,375,000
Employee leave benefits payable (notes 7 and 9)
1,107,428
836,221
Net OPEB obligation (notes 7, 9 and 16)
3,946,563
3,622,775
Police retirement 1% supplemental (notes 7, 9 and 14)
2,766,672
2,166,823
Net pension liability (note 13c)
231,897,604
214,555,366
Total liabilities
286,483,392
269,333,189
Deferred inflows of resources:
Deferred inflows on pensions
12,809,260
32,014,338
Net position:
Net investment in capital assets
216,195,466
211,133,458
Restricted for:
Protection of persons and property
1,022,546
552,573
Community programs
12,793,475
8,892,751
Public services
15,495,090
17,660,289
Unrestricted
(159,357,224)
(170,836,260)
Total net position
$ 86,149,353
67,402,811
See accompanying notes to the basic financial statements.
18 7
CITY OF COSTA MESA, CALIFORNIA
Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances
For the fiscal year ended June 30, 2016
(With Comparative Data for Prior Year)
Revenues:
Taxes
Licenses and permits
Fines and forfeitures
Intergovernmental
Charges for services
Rental
Investment income
Miscellaneous
Total revenues
Expenditures:
Current:
General govermnent
Protection of persons and property
Community programs
Public services
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses):
Transfers in (note 5)
Transfers out (note 5)
Total other financing
sources (uses)
Net change in fund balances
Fund balances (deficit) at beginning of year
Fund balances at end of year
General
Revenue
Housing HOME
Authority Program
$ 98,248,059
162,275
2,983,081
-
1,530,046
-
10,448,829
-
158,765
3,634,255
-
-
2,890,731
343,791
-
1,199,813
10,479
1,123
1,067,367
405,715
160,205
122,002,181
922,260
320,093
25,102,067
61,698,933 -
6,955,472 - 294,729
5,537,269 686,192 -
99,293,741 686,192 294,729
22,708,440 236,068 25,364
400,505
(12,452,435)
(12,051,930)
10,656,510
236,068 25,364
53,815,951 912,240 71,890
$ 64,472,461 1,148,308 97,254
See accompanying notes to the basic financial statements.
26 8.
CITY OF COSTA MESA, CALIFORNIA
Notes to the Basic Financial Statements
Year ended June 30, 2016
(7) Long -Tenn Liabilities
A summary of changes in long-term liabilities for the year ended June 30, 2016 is as follows:
Balance at
July 1, 2015
As Restated Additions
Bonds payable (Note 8):
Public Financing Authority
2003 Refunding
Certificates of Participation $4,545,000
Public Financing Authority
2006 Revenue
Refunding Bonds 1,285,000
Public Financing Authority
2007 Certificates of
Participation 21,195.000
Portion Portion
Due
Due
Within
Beyond
Balance at One
One
Reductions June 30, 2016 Year
Year
(1,070,000) 3,475,000 1,110,000 2,365,000
(160,000) 1,125,000 165,000 960,000
(1,420.000) 19.775.000 1.480,000 18.295 000
Total bonds payable 27,025,000 - (2.650,000) 24,375,000 2.755,000 21,620,000
Other liabilities (Note 9)
Claims payable
10,879,484
868,530
(7,154,274)
10,593,740
1,154,274 9,439,466
Employee leave
benefits payable
4,036,221
3,567,170
(3,495,963)
4,107,428
3,000,000 1,107,428
Net OPEB obligation
3,622,775
2,721,185
(2,397,397)
3,946,563
- 3,946,563
Police Retirement
1% Supplemental
1897.028
80.931
(211,287)
2,766,672
2.766,672
Total other liabilities 21,435,508 7.237,816 (7.258.921) 21.414,403 4,154,274 17.260.129
Total%48.460508 2. 37.816 908 921 45 9 4Q.z .9 38.880.129
H
CITY OF COSTA MESA, CALIFORNIA
Notes to the Basic Financial Statements
Year ended June 30, 2016
8) Bonds Payable
Costa Mesa Public Financine Authoritv Bonds
2007 Certificates of Participation
On January 18, 2007, the Costa Mesa Public Financing Authority issued $29,960,000 of 2007
Certificates of Participation. The Certificates are to provide funding for the construction and
equipping of certain improvements to the Civic Center complex particularly the expansion of
the police facility. The Certificates mature from October 1, 2007 through October 1, 2026 in
annual installments ranging from $745,000 to $2,180,000. Interest is payable semi-annually on
April 1 and October 1 of each year, commencing on April 1, 2007 at a rate ranging from 3.75%
to 4.30%.
There is a reserve requirement of $2,297,204 on the 2007 Certificate of Participation. The City
has $2,297,551 on reserve with the fiscal agent at June 30, 2016. The principal balance
outstanding at June 30, 2016 is $19,775,000.
2006 Revenue Refunding Bonds
On June 1, 2006, Costa Mesa Public Financing Authority issued $2,365,000 of Revenue
Refunding Bonds, Series 2006A, to advance refund the outstanding portion of the $3,225,000
of the 1991 Lease Revenue Bonds issued on November 1, 1991. The bonds were issued to
provide monies to enable the Authority to acquire the City of Costa Mesa Community Facilities
District 91-1 (Plaza Tower Public Improvements) 1991 Special Tax Bonds, issued under the
Mello -Roos Community Facilities Act of 1982. The $2,365,000 Revenue Refunding Bonds,
which consists of $1,955,000 of serial bonds and $410,000 of term bonds. The serial bonds
mature from August 1, 2007 through August 1, 2019 in annual installments ranging from
$120,000 to $190,000. The term bonds mature from August 1, 2020 through August 1, 2021 in
annual installments ranging from $200,000 to $210,000. Interest is payable semi-annually on
February I and August 1 of each year, commencing on February 1, 2007 at rates ranging from
3.85% to 5.10%.
There is a reserve requirement of $224,755 on the 2006 Revenue Refimding Bonds. The City
has $224,755 on reserve with the fiscal agent at June 30, 2016. The principal balance
outstanding at June 30, 2016 is $1,125,000.
The bonds are secured by special tax levied within CFD 91-1 Plaza Tower Public
Improvements. The special taxes are levied and collected for debt service on the bonds are
required to be remitted to the fiscal agent for the bonds within ten days of receipt. The County
remitted taxes on December 21, 2015 and April 22, 2016; the City remitted payment 18 and 7
days later, respectively.
61
®►
CITY OF COSTA MESA, CALIFORNIA
Notes to the Basic Financial Statements
Year ended June 30, 2016
(8) Bonds Payable, (Continued)
Costa Mesa Public Financing Authority Bonds (Continued
2003 Refunding Certificates of Participation
On October 1, 2003, the Costa Mesa Public Financing Authority issued a $14,340,000
refunding Certificates of Participation (COP), Series 2003 to refund the $18,970,000 Refunding
Revenue Bonds, Series 1993A, to advance refund $640,000 of outstanding 1966 Bonds and
$16,430,000 of outstanding 1988 Lease Revenue Bonds. The 1966 Bonds were issued to
finance construction of the Municipal Center and the 1988 Lease Revenue Bonds were issued
to finance the acquisition of right-of-way property on Victoria Street. The certificates issued
start maturing on 2004 to 2018 in semi-annual installments ranging from $805,000 to
$1,210,000. Interest is payable on April 1 and October 1, commencing on April 1, 2004 at rates
ranging from 2.0% to 4.2%. Certificates maturing on or after October 1, 2014 are subject to
optional redemption, in whole or in part from among maturities as selected by the Authority on
October 1, 2013. The certificates are subject to mandatory redemption on any date from the net
proceeds deposited in the prepayment fund.
The amount required for the bond reserve for the 2003 Refunding Certificate of Participation is
$1,273,442. The City has $1,273,442 on reserve with the fiscal agent at June 30, 2016. The
principal balance outstanding at June 30, 2016 is $3,475,000.
62
CITY OF COSTA MESA, CALIFORNIA
Notes to the Basic Financial Statements
Year ended June 30, 2016
(8) Bonds Payable, (Continued)
Costa Mesa Public Financing Authority Bonds (Continued)
The annual debt service requirements for the Public Financing Authority Bonds as of
June 30, 2016 are as follows:
63
12
2003
2007
Year
2006
Refunding
Certificates
Certificates
Ending
Refunding
Revenue
Of Participation
of Participation
.Tune 30
Principal
Interest
Principal
Interest
Principal
Interest
2017
$ 165,000
52,439
1,110,000
140,450
1,480,000
787,604
2018
175,000
44,086
1,155,000
89,375
1,530,000
727,404
2019
185,000
35,130
1,210,000
3,250
1,590,000
665,004
2020
190,000
25,708
-
-
1,640,000
600,404
2021
200,000
15,810
-
-
1,710,000
533,404
2022
210,000
5,355
-
-
1,775,000
462,594
2023
-
-
-
1,850,000
387,829
2024
-
-
-
-
1,925,000
309,248
2025
-
-
-
-
2,005,000
226,216
2026
-
-
-
-
2,090,000
138.675
2027
-
-
-
-
2,180,000
46,870
Total
$1,125,000
178,528
3,475.000
260,075
19,775,000
4,885,252
63
12
CITY OF COSTA MESA, CALIFORNIA
Notes to the Basic Financial Statements
Year ended June 30, 2016
(11) Fund Balances
Fund balance consisted of the following at June 30, 2016:
Major Major
Special Revenue Capital Projects
Non -
Housing HOME Park Capital Measure Major
General Authority Proffram Develoument Improvements "M2" Funds
Nons endable:
Prepaid items
S 64,885
Inventories
45,480
Advance to other fiords
2,375.720
Restricted for:
Protection of persons
and property
-
- - 791,187
Community programs
1,148,308
97,254 1556,775 147,286
Public services (1)
1,001425 9,244,035
Debt service
5,321,813
Committed for:
Declared disasters 2
14 125,000
Self insurance (3)
2,000,000
for:
-Assigned
Compensated absences
4.107,428
Police Retirement
1% Supplemental
-
2,766,672
OPEB
3,946,563
Economics reserves
3,000,000
Protection of persons
and property
- -
- - - 354,346
Public services
_
18,135,404 5,248,630
32.040.713
(139_064)
-Unassigned
Total Fund Balance
4 2 1 148 308
9 254 L556.775 5 1B135 404 1.002425 21) 8
1. Restricted fund balances in the Public Services category consist of fund balances in the
Special Gas Tax, Air Quality Improvement, and Measure "M2" Construction funds.
Revenues received in these funds are legally restricted for specific purposes, such as
transportation related capital projects.
2. The fund balance committed for declared disasters was approved through Ordinance
No. 2-206 to provide required funding as a result of a declared emergency by the City
Council for an unanticipated but urgent event threatening the pubic health, safety and
welfare of the City. Any fund balance utilized has to be replenished.
3. The fund balance committed for self insurance was codified in the Ordinance No. 96-14 to
provide a self-insurance reserve to be used to pay actual losses not covered by insurance
policies or insurance pools. Any fund balance utilized has to be replenished.
The following governmental fund had a deficit at June 30, 2016:
Nonmajor Fund:
Special Revenue Fund:
Proposition 172 Fund
.:
(139,064)
13.
CITY OF COSTA MESA, CALIFORNIA
Notes to the Basic Financial Statements
Year ended June 30, 2016
(12) Property Tax Calendar
Property tax revenues are reported on a modified accrual basis. Accordingly, they are
recognized in the fiscal year for which the taxes have been levied, provided this accrual meets
the available criteria. "Available" means collectible within the current period or soon enough
thereafter to be used to pay liabilities of the current period. The County of Orange collects
property taxes for the City tax liens attached annually as of 12:01 a.m. on the first day in
January preceding the fiscal year for which the taxes are levied. The tax levy covers the fiscal
period July 1st to June 30th. All secured personal property taxes and one-half of the taxes on
real property are due November 1st. The second installment is due February 1st. All taxes are
delinquent if not paid as of December 10th and April 10th, respectively. Unsecured personal
property taxes become due on the first of March each year and are delinquent if not paid as of
August 31st.
(13) Defined Benefit Pension Plans
(a) General Information about the Pension Plans
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the City's
separate Miscellaneous and Police Safety Plans, agent multiple -employer defined benefit
pension plans and the Fire Safety cost sharing plans, administered by the California Public
Employees' Retirement System (CalPERS), which acts as a common investment and
administrative agent for its participating member employers. Benefit provisions under the Plans
are established by State statute and City resolution. CalPERS issues publicly available reports
that include a toll description of the pension plans regarding benefit provisions, assumptions
and membership information that can be found on the CalPERS website.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments
and death benefits to plan members, who must be public employees and beneficiaries. Benefits
are based on years of credited service, equal to one year of fill time employment. Members
with five years of total service are eligible to retire at age 50 to 62 with statutorily reduced
benefits. For employees hired into a plan with the 1.5% at 65 formula, eligibility for service
retirement is age 55 with at least 5 years of services. PEPRA miscellaneous members become
eligible for service retirement upon attainment of age 52 with at least 5 years of service. All
members are eligible for non -duty disability benefits after 5 years of service. The death benefit
is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional
Settlement 2W Death Benefit. Safety members can receive a special death benefit if the
member dies while actively employed and the death is job-related. Fire members may receive
the alternate death benefit in lieu of the Basic Death Benefit or the 1957 Survivor Benefit if the
member dies while actively employed and has at least 20 years of total CalPERS service. The
cost of living adjustments for each plan are applied as specified by the Public Employees'
Retirement Law.
67
CITY OF COSTA MESA, CALIFORNIA
General Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
For the fiscal year ended June 30, 2016
(With Comparative Data for Prior Year)
Intergovernmental
Motor vehicle in -lieu
9,615,500
9,615,500
9,982,948
Variance with
9,481,340
Grants and other reimbursements
997,300
1,081,205
465,881
Final Budget
1,747,795
Total intergovernmental
Original
Final
10,448,829
Positive
Prior Year
Charges for services
Budget
Budget
Actual
(Negative)
Actual
Revenues:
2,963,900
2,963,900
2,890,731
(73,169)
2,932,280
Taxes:
180,800
180,800
1,199,813
1,019,013
1,463,378
Sales tax
$ 52,862,000
52,862,000
57,593,561
4,731,561
51,115,064
Property tax
24,673,600
24,673,600
25,998,070
1,324,470
24,058,820
Transient occupancy tax
8,107,500
8,107,500
8,622,505
515,005
7,995,154
Franchise tax
5,039,600
5,039,600
5,060,402
20,802
4,885,926
Business license tax
952,100
952,100
973,521
21,421
954,408
Total taxes
91,634,800
91,634,800
98,248,059
6,613,259
89 009,372
Licenses and permits
2,889,500
2,889,500
2,983,081
93,581
2,313,296
Fines and forfeitures
1,190,000
1,190,000
1,530,046
340,046
1204,868
Intergovernmental
Motor vehicle in -lieu
9,615,500
9,615,500
9,982,948
367,448
9,481,340
Grants and other reimbursements
997,300
1,081,205
465,881
(615,324)
1,747,795
Total intergovernmental
10,612,800
10,696,705
10,448,829
(247,876)
11,229,135
Charges for services
3,460,800
3,562,300
3,634,255
71,955
3,574,264
Rental
2,963,900
2,963,900
2,890,731
(73,169)
2,932,280
Investment income
180,800
180,800
1,199,813
1,019,013
1,463,378
Miscellaneous
Total revenues
Expenditures:
Current:
General government:
City council
Chief executive officer:
Administration
City clerk
Personnel services
Risk management services
City attorney
Financial services
Information technology
Development services
administration
Facilities and equipment
maintenance
Non -departmental
Total general government
714,500 714,500 1,067,367 352,867 1,260,202
113,647,100 113,832,505 122,002,181 8,169,676 112,986,795
378,408
378,408
364,710
13,698
427,536
3,660,088
3,461,248
3,482,382
(21,134)
3,605,802
637,221
750,810
696,121
54,689
639,056
1,210,708
1,211,618
1,425,178
(213,560)
1,213,900
2,364,251
2,364,251
2,457,798
(93,547)
2,524,148
1,000,000
1,000,000
1,223,132
(223,132)
1,305,124
2,843,051
2,874,780
2,608,271
266,509
2,432,791
3,328,366
3,482,179
2,684,491
797,688
2,637,899
645,891
668,491
641,663
26,828
642,822
10,455,550
(1,523,011)
10,822,002
(3,584,891)
9,339,858
178,463
1,482,144
(3,763,354)
8,824,341
445,807
25,000,523
23,428,896
25,102,067
(1,673,171)
24,699,226
(Continued)
100
15.
CITY OF COSTA MESA, CALIFORNIA
(Continued)
General Fund
60,249
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
For the fiscal year ended June 30, 2016
2,317,754
(With Comparative Data for Prior Year)
760,922
1,602,499
Variance with
2,808,660
Final Budget
Original Final
Positive Prior Year
Budget Budget Actual
(Negative) Actual
Protection of persons and property:
Police protection 41,016,561 41,717,837 36,750,805 4,967,032 35,572,020
Fire protection 20,379,286 21,255,797 22,493,950 (1,238,153) 20,854,224
Building and safety 2,579,340 2,724,910 2,454,178 270,732 2,111,839
Total protection of persons
and property
Community programs:
Community recreation
Planning
Total community programs
Public services:
Administration
Engineering
Transportation
Total public services
Total expenditures
63,975,187 65,698,544 61,698,933 3,999,611 58,538,083
4,958,298 5,171,879 4,700,459 471,420 4,538,488
2319,163 2,813,767 2,255,013 558,754 1,701.056
7,277,461 7,985,646 6,955,472 1,030,174 6,239,544
1,509,463
1,569,323
1,509,074
60,249
1,472,963
2,034,695
2,317,754
1,556,832
760,922
1,602,499
2,650,813
2,808,660
2,471,363
337,297
2,489,841
6,194,971
6,695,737
5,537,269
1,158,468
5,565,303
102,4481142 103,808,823 99,293,741 4,515,082 95,042,156
Excess (deficiency) of revenues
over (under) expendihtres 11,198,958 10,023,682 22,708,440 12,684,758 17,944,639
Other financing sources (uses):
Transfers in 400,000 400,000 400,505 505 201
Transfers out (9,016,1401 (9,016,140) (12,452,435) (3,436,295) (14,329,215)
Total other financing sources (uses) (8,616,140) (8,616,140) (12,051,930) (3,435,790) (14,329,014)
Net change in fund balance
Fund balance at beginning of year
Fund balance at end of year
2,582,818 1,407,542 10,656,510 9,248,968 3,615,625
53,815,951 53,815,951 53,815,951 50,200,326
$ 56.398.769 55.223.493 64.472.461 9.248.968 53.815.951
ATTACHMENT 113
FY 16-17 GENERAL FUND
CARRYOVER PURCHASE ORDERS
POP
PO REM
Vendor#
Vendor Name
Due Date
New POR
PO REF#
Account
Fund
0,
Program
PO Balance
10730
C01006
17501
Ouickstart Intelligence
05/20/2016
1700010730
003006
505504
101
14600
50710
14,555.00
Notes
R/O Req by A/P emai108/30/16
1600009080
CDDW6
22306
The Omega Group lnc/TriTech Software Systems
08/15/2015
1700009080
CM006
510201
101
16100
WWI
34,037.50
PRID req by dept inmmplete
10837
W1135
1287
Exterior Products
07/04/2016
1700010837
C01135
510206
101
111W
51050
2,492.40
project
R/O req by A/P Email
16DOW9688
CDOW7
3257
Municipal Code Corporation
06/28/2015
170OW9688
CW8D7
510206
101
11206
SD420
1,706.03
R/O due to Web Hosting and data 01/31/17
10639
000844
21554
Culver Newlin Inc
04/30/2016
1700010639
000844
510301
101
11100
50001
242.05
R/O req by A/P email 07/27/16
10691
C00841
8411
Mmy Lite Inc
95/06/2016
17W010691
W0841
510301
101
14300
40231
2,078.41
R/O req due to late invoke received 09/22/16
10696
000940
21554
Culver Newlin Inc
05/30/2016
1706030696
C00940
510301
101
18400
50255
819.72
R/O Req by A/P email 07/27/16
10790
C01050
21554
Culver Newlin Inc
06/15/2016
1700010790
CO3050
510301
101
16300
10220
3,506.72
R/O due to late delivery& Installation of furniture
10769
C01018
4822
Tessco
06/01/2016
1700010769
C01018
510304
101
15400
51020
329.95
R/O req by dept email on 07/25/16
10648
CW862
22280
Keystone Uniforms OC
04/30/2016
1700010648
CW862
510305
101
18306
20350
823.49
R/O req by Dept for back ordered mdse
10758
C00989
15241
Tow Industries
06/01/2016
1700010758
CM989
510305
101
162W
10210
176.25
R/0 req by A/P email late invoice received.
10611
C00822
23962
BPS Tactical Inc
03/31/2015
17OW10611
000822
510401
101
15406
10120
979.80
R/O Req by dept back order not reed
10366
C00418
2297
Galls Inc
11/30/2015
170W10366
00418
510403
101
18300
20350
3,731.83
R/O req by dept 09/08/16
10848
C01007
22280
Keystone Uniforms OC
G6/30/2016
1700030848
001007
510403
101
18400
50255
20,000.00
R/O Req by Dept email 7/26/16
10848
001007
22280
Keystone Uniforms OC
06/30/2016
1706010848
CO3007
510403
101
18400
20350
2,000.00
RIO Req by Dept email 7/26/16
10752
C00983
986
Allstar Fire Equipment Inc
06/01/2016
1706010752
C00983
510404
101
16200
10210
11,967.05
R/O req by A/P email 07/21/16 for back ordered items.
10635
C00167
3051
Marathon Engineering Corp
04/30/2016
1706030635
C00167
510501
101
15400
10137
16,939.00
R/O req by dept. job incomplete
10675
C00310
21524
Municipal Emergency Services Inc
05/15/2016
1700010675
000310
510501
101
16200
10210
3,971.09
R/O Req by A/P email 07/26/16
10742
CWII0
12498
Unisource Worldwide Inc
05/31/2016
1700010742
CM11D
510501
101
15400
10136
1,857.49
R/O req by A/P email 07/26/16
10796
C91051
14519
Adamson Police Products
06/15/2016
170010796
C01051
510501
101
1620
10210
4,056.48
R/O req BY A/P email 08/24/16
10215
000125
22950
Merchants Building Maintenance LLC
06/30/2016
1700630215
000125
515801
101
19500
59010
3,147.50
R/O due to incomplete work for BY 15/16.
10427
C00374
15837
Pyxis Water Systems Inc
06/30/2016
1700010427
000374
525100
101
19500
40111
11,375.00
R/O req by A/P email 08/22/16
10737
C01030
24174
Federal Technology Solutions Inc
05/26/2016
1700010737
C01030
525101
101
14600
50710
18,469.10
R/O req by dept email, job incomplete.
10737
C01030
24174
Federal Technology Solutions Inc
05/23/2016
1700010737
001030
525101
101
14600
50710
663.96
R/O by dept
10515
C00127
22890
C3 Office Solutions LLC
06/30/2016
-10913
CM127
535401
101
14606
req email, job incomplete.
10494
CW686
3419
Oracle America Inc
06/30/2016
1700010494
50720
1,215.68
R/007/29/16- New PO due to wrong vendor number on PO 10515.
CW686
525702
101
14600
50720
5,844.36
R/O required by quarterly payments in arrears
10812
001098
2617
International Business MachinesCorp
06/20/2016
170030812
063098
525702
101
14WO
50730
404.25
R/O req by dept email 06/08/16
10836
C01115
7215
American Public Works Association
07/01/2016
17DWIM36
C01115
525702
101
14600
50720
550.00
R/O req by A/P email 07/20/16
10843
W1159
18659
Faronics Technologies USA Inc
07/12/2016
17MOID843
001359
525702
IDI
14600
50710
1,568.00
R/O Req by A/P emaild 07/20/16
10650
C00864
15257
Steen Security Inc
04/30/2016
1700010650
C00864
525801
101
19500
50910
300. W
R/O due to pending completion of work.
10849
C01153
21495
West Coast Fence
06/30/2016
1700010849
C01153
525801
101
19500
40111
420.00
R/O req by A/P email 09/20/16
10181
C00204
13616
Amtech Elevator Services
06/30/2016
1700010181
C00204
525803
101
195W
50910
1,929.60
R/O req by A/P email 07/05/16
10419
CW558
22520
DOLTraffic Inc
04/30/2016
1700010419
CW558
525803
101
193W
30241
3,998.00
R/O req by dept email 09/22/16
10666
C10666
12203
Team Econolite Traffic Engineering
05/30/2016
170W10666
C10666
525803
101
19306
30241
2,635.52
R/O req by A/P in person 08/31/16
3600608751
14065
Albert Grover & Associates Inc
06/30/2016
1700608751
525803
101
19306
30241
8,636.00
R/O due to contract and dated 06/30/18
1606009197
Anderson Penna Partners Inc.
170W09197
000285
525803
101
19300
30241
1,477.19
R/O req by dept- incomplete project.
10725
C00532
3955
Superior Pavement Markings Inc
06/30/2016
1706010725
00532
525900
101
19500
30243
63,673.35
P/O Due to contract end date G4/04/19
10200
CM181
8798
CNC Engineering Inc
06/30/2016
1700010206
C00181
530200
101
19300
30241
793.21
R/Odueto contract end date of O3/30/18.
10317
COM13
3007
LEA Associates Inc
03/16/2016
1706010317
COD413
530200
101
18200
20320
23,075.79
R/O due to contract term end 09/16/36
10343
C00429
22865
David Taussig & Associates Inc
06/30/2016
1706030343
COM29
530200
101
18206
20320
26,328.58
R/O req by dept email on 08/18/16
10353
COMBO
17582
Veronica Tam & Associates
06/30/2016
170W10353
OW480
530206
101
18206
20320
8,385.00
R/O due to contract and data 10/31/16
10407
OW556
12070
Cirygate Associates
12/30/2016
1700010407
000556
530206
101
161W
50001
2,107.37
RIO req by dept &A/P 08/25/16
10412
000562
17030
Civil Source
06/30/2016
1700010412
CW562
530200
101
19200
50002
70,829.50
R/O req by A/P email 0/07/16
1D598
C00236
22224
Pro Forma Advisors LLC
06/30/2016
1706010598
C00236
530200
101
19100
50002
27,132.80
R/O due to contract end date 08/31/17
10593
C00854
24402
Aviation System
06/30/2016
170010693
000854
530200
101
18200
20320
I1,500.W
R/O due to contractterm end dated 04/05/17.
10772
COD565
5251
Morley Horn & Associates Inc
06/30/2016
1706010772
C00565
530200
101
18400
50257
19,517.0)
R/O req by Dept mail on 08/12/16
10844
CW437
21505
Inter -west Consulting Group Inc
06/30/2016
1700010844
C00437
530200
101
19206
50032
148,640.00
R/O Req by AIR email 09/14/16
10847
003005
2795
Kabbara Engineering
06/30/2016
1700030847
001005
530201
101
193W
W210
57,753.00
R/O req by A/P email W/24/16
30847
001005
2795
Kabbara Engineering
05/30/2016
1700630847
001005
530201
101
19300
30241
40,411.00
R/O req by A/P email06/24/16
160MIM60
00308
21354
AMEC Environment& Infrastructure Inc
06/30/2016
17W010060
00308
530200
101
19200
20510
2,277.50
R/O due to contract end dated 04/01/18.
10310
C00155
8858
Michael Balliet
06/30/2016
1700010310
060155
530201
101
19100
20230
11,696.75
R/O req by A/P email W/10/16
10446
C00363
21428
Lilley Planning Group
0/30/2016
1703010446
00363
530201
101
18200
20320
89,032.W
R/O due to contract end date 06/30/17
10,181
C00656
24172
Landworks Development Services
06/30/2016
1700010481
COD666
530201
101
18200
20320
325.03
R/O due to end of contract data 12/31/16.
10653
C00866
4828
David Volt Design
06/30/2016
1706010653
CON66
530201
101
19500
50061
2,638.80
R/O due to contract end date 10/31/16
10828
C01127
22619
ECS Imaging Inc
06/30/2016
1700010828
C01127
530201
101
11200
50420
3,000.00
RIO req by A/P email
10839
CW273
22572
GCR Marketing Network
06/30/2016
1700010839
CW273
5302DI
101
11100
51050
3,WO.00
RIO due to Contract Term ending 04/08/19
Page 3 of 2
ATTACHMENT IB
FY 16-17 GENERAL FUND
CARRYOVER PURCHASE ORDERS
PO
PO REF#
Vendor#
Vendor Name
Due Data
Nev, POR
PO REF#
Account
Fund
Ong
Program
PO Balance
Notes
10841
000924
24406
Protivlti Government Services Inc
07/11/2016
1700010841
CDD924
530201
101
14600
50720
178,W0.00
R/O Req by A/P Email
1600008265
C00426
16407
Moore lacofano Galtsman Inc
10/01/2015
1700008265
CDO426
530201
101
18200
20320
71,389.92
R/O due to contract term end 10/01/16.
1600009421
C00681
14491
Best Best &Krieger LLP
08/15/2015
1700009421
C00681
530301
101
18200
20320
26,725.51
R/O req by A/P email 08/11/16
1600009421
000681
14491
Best Best &Krieger LLP
D8/15/2015
1700009421
CD0681
530301
101
11100
50001
9,060.30
R/0 req by A/P emai108/11/16
10149
000100
3961
Scott Fazekas & Associates Inc
06/30/2016
1700010149
C00100
530401
101
18300
2D410
7,091.94
R/O due to a change order requestfrom Dept.
10653
C00866
4828
David Volz Design
06/30/2016
1700010653
OW66
530402
101
19500
40111
4,974.00
R/O due to contract end date 10/31/15
10102
C00688
4503
West Group Payment Center
06/30/2016
1700010102
000688
530704
101
15400
10120
498.18
R/O due to contract end date of 08/14/16
10644
C00812
3288
National Construction Rentals Inc
06/30/2016
1700010644
000812
535400
101
19500
40111
1,653.12
R/O req by A/P email 09/07/16
10789
CD1076
15355
Sharp Electronics Corp Maint
06/30/2016
1700010789
C01076
535401
101
18400
20255
6,000.00
R/O Req by Dept email 07/26/16 Copier delivered 07/08/16
10792
@1077
15355
Sharp Electronics Corp Maint
06/30/2016
1700010792
C01077
535401
101
18100
50001
6,000.00
R/O Req by Dept email 08/18/16 Copier delivered 07/08/16
10354
000495
19172
De Lage Landen Financial Svs
06/30/2016
1700010354
CD0495
535401
101
15400
10131
3,3S5.74
R/O req by A/P email on 07/27/16
10513
000096
23241
Canon Financial Services Inc
06/30/2018
1700010513
CM096
535401
101
18200
20320
508.63
R/O req by A/P email 07/20/16
10785
001075
15355
Sharp Electronics Corp lease
06/30/2016
1700010785
003075
535401
101
18400
20350
2,146.60
R/O req by Dept email 08/18/36 Copier delivered 07/08/16
10785
001075
15355
Sharp Electronics Corp lease
06/30/2016
1700010785
C01075
535401
101
18400
50255
5,000.00
R/O req by Dept email 08/38/16 Copier delivered 07/08/16
10787
001075
15355
Sharp Electronics Corp lease
06/30/2016
1700010787
001075
535401
101
18300
20410
5,000.00
R/O Req by A/R email 08/03/16 Copier deliverd 07/08/16
10787
001075
15355
Sharp Electronics Corp lease
06/30/2016
1700010787
001075
535401
101
18400
50255
2,149.00
R/O Req by A/R email 08/03/16 Copier deliverd 07/08/16
10195
000094
23165
Keolis Transit Services LLC
08/13/2015
1700010195
000094
535403
101
14300
40231
3,099.53
R/O req by dept due to unpaid Invoices BY 15/16.
10738
C01032
24174
Federal Technology Solutions Inc
05/27/2016
1700010738
C01032
590801
101
14600
50710
2,450.00
R/O req by dept email, job Incomplete.
10738
C01032
24174
Federal Technology Solutions Inc
05/23/2016
1700010738
C01032
590801
101
14600
50710
87.20
R/O req by dept email, job incomplete.
10838
C01133
21707
Cellebrite USA Inc
07/04/2016
1700010838
C01133
590803
101
15400
10120
3,098.99
R/O req by A/P Email
1600009056
CD1014
22212
SunGard Public Sector Inc
10/15/2015
1700003056
C01014
590803
101
15400
50001
59,192.63
R/O req by Colleen due to unpaid invoices in contention.
Total General Fund
S 1,198,502.36
W
Page 2 of 2
Attachment IC
City of Costa Mesa
Recommended Use of the FY 15-16 General Fund Surplus
(Pre -Audit amounts)
Revenues
CAFR adjustment
Expenses
CAFR adjustment
Surplus
Surplus as a Y of revenues:
Recommended Use:
Reserves
Finance Advisory
General Fund
Committee Recom,
CAFR
64,472,46:
Goal
55,000,00(
Amount above goal
9,472,46]
Carry over items:
1,700,000
Encumbrances
1,198,502
Security cameras--var. loc.
50,000
Clerk --Matrix Scanning
30,OOC
Mercy House
5,806
Finance --finance consultant
23,000
IT Security Appliance
48,000
IT Strategic Plan
60,000
PD tasers
24,000
Dev. Svs: -Superior Point sign
40,000
Self Insurance Fund
Debt Reduction
Capital
Next Gen 800 MHz
IT Replacement fund/Permits Plus
ERP replacement
Arlington bioswale
Lions Park Projects
Fairview Park
Fire Station improvements
Police Station improvements
Total
Balance
Recap table for agenda report:
$ 122,397,193
5,493
111,527,152
219,024
10,656,510
8.7%
To reach goal of $55,000,000
To reduce negative fund balance.
Additional payment to Fire Side Fund
To be funded in FY 17-18 budget
mplement User fee?
FAC: for Fire Station 1
Diesel exhaust extraction; Alert system replacement
afety & maintenance issues
Note: Finance Committee recommendations based on
a preliminary estimate of the surplus.
$ 1,184,049
Finance Advisory
Staff Recomm.
Committee Recom,
I
1,184,049
1,500,000
1,479,308
1,479,308
1,000,000
1,000,000
500,000
1,700,000
1,993,153
ERP replacement system (estimated total need is $2,500,000)
1,500,000
888,989 1
1,100,000
Fairview Park master plan implementation, habitat restoration & park protection
1,000,000
Fire station improvements --Exhaust extraction, alerting system
-
4,000,000
350,000
Total
350,000
200,000
S
10,656,510
9,068,297
To reach goal of $55,000,000
To reduce negative fund balance.
Additional payment to Fire Side Fund
To be funded in FY 17-18 budget
mplement User fee?
FAC: for Fire Station 1
Diesel exhaust extraction; Alert system replacement
afety & maintenance issues
Note: Finance Committee recommendations based on
a preliminary estimate of the surplus.
$ 1,184,049
Use to achieve the City's $55,000,000 general fund reserve goal
1,479,308
Fund carry over items from prior year
1,000,000
Help reduce the self-insurance fund negative balance
500,000
Reduce pension debt: additional payment to the CaIPERS Fire Side Fund
1,993,153
Next Gen 800 MHz public safety comm. system final installment
1,500,000
Permits Plus replacement system
1,100,000
ERP replacement system (estimated total need is $2,500,000)
1,000,000
Arlington bioswale project (est. additional cost before bids)
350,000
Fairview Park master plan implementation, habitat restoration & park protection
350,000
Fire station improvements --Exhaust extraction, alerting system
200,000
Police Station improvements --Safety & Maintenance issues
$ 10,656,510
Total
2/3/2017 j " 1
SUBJECT: FISCAL YEAR 2016-17 MID -YEAR BUDGET REPORT
DATE: February 14, 2017 — Revised on February 28, 2017
FROM: FINANCE DEPARTMENT
Attachment 2
PRESENTATION BY: STEPHEN DUNIVENT, INTERIM FINANCE DIRECTOR
FOR FURTHER INFORMATION CONTACT: STEPHEN DUNIVENT, INTERIM FINANCE
DIRECTOR, (714) 754-5243
RECOMMENDED ACTIONS:
Receive and file this report.
Approve allocation of the General Fund contingency account as listed in Attachment 2F.
Approve recommended FY 2016-17 budget adjustments as listed in Attachments 2G and
2H.
4. Approve the reallocation of $650,000 from the FY 13-14 Fairview Park parking lot lighting
funds to the Fairview Park master plan implementation, habitat restoration and park
protection project.
BACKGROUND:
The City Council adopted the FY 2016-17 budget on June 21, 2016. The total budget was
$144,636,017 including the General Fund budget of $117,392,897. This report reviews the
status of FY 2016-17 General Fund revenues, expenditures, and other budget issues.
ANALYSIS:
FY 2016-17 General Fund Revenues:
Total year-to-date General Fund revenue by month is displayed in Attachment 2A. The graph
displays last fiscal year actual revenue, current fiscal year-to-date budget allocated in the
same proportion as last fiscal year actual (and modified for known variances) and year-to-
date actual revenues by month. Through December 31, total General Fund revenue is
$45,768,854. Revenues are on track with budget expectations and currently projected to be
about 1 % over budget by fiscal year end. Attachment 2B provides budget and year-to-date
actual revenue detail by category and account.
21
FY 16-17 Mid -Year Budget Report I Page 1
FY 2016-17 General Fund Expenditures
Year-to-date General Fund expenditures by month are displayed in Attachment 2C. The
graph displays last fiscal year actual expenditures, current fiscal year-to-date budget
allocated in the same proportion as last fiscal year actual (and modified for known
variances) and year-to-date actual expenditures by month. Attachment 2D displays
employee costs in the same format. Through December 31, total General Fund
expenditures are $62,183,047. A few accounts such as overtime, part-time labor,
consulting and legal costs are above -budget due coverage for vacant positions and
workload and are being offset by salary savings. Overall, total expenditures are expected to
be at or just below budget by fiscal year end. Attachment 2E provides expenditure detail by
division and major expenditure category.
Allocation of General Fund Contingency Account:
The current Non -Departmental section of the General Fund budget includes a $1,000,000
contingency appropriation. Attachment 2F lists a total of $860,023 in items that the City
Manager has approved for use by the various departments and divisions listed. These
appropriations will be transferred out of the General Fund Non -departmental contingency
account and into the various General Fund department budgets for the purposes indicated
on Attachment 2F. This will result in a revised balance of $139,977 in this account.
General Fund Department Items and Other Adjustments:
Attachment 2G summarizes the various recommended adjustments to the General Fund
departments and some special funds. These adjustments include costs related to:
• Parks & Community Services
o The Recreation Manager provided a Mobile Recreation Program expense and
funding report (Attachment 2J) summarizing one-time and first year operating
costs that total $103,400 and recommended funding from reserves. However,
this would be inconsistent with the City's financial policy on reserves. The van
could be funded by contingency or the Equipment Replacement Fund 601.
The operating costs will be absorbed by the department for the remainder of
this fiscal year.
o Add one full-time Fairview Park Administrator for improved
protection/coordination of the park. This would be offset by the deletion of a
vacant Code Enforcement Officer position. The general fund will absorb any
cost differential of these positions.
o Accept a $1,500 donation from the Costa Mesa Community Run for the youth
sports program "Happy Feet Running Club". The funds would be used for club
expenses including race entry fees, club apparel, nutritional snacks and other
miscellaneous supplies. Approval of this item as part of Attachment 2G will
constitute acceptance of this grant.
• Information Technology Department
o Re -budget prior year funds for web developer contract ($148,000) approved
by Council in May 2016. This improve and develop the internal web platform
and applications including the City's intranet functionality, geographical
processing services, the ability to show business licenses, building permits
and street conditions on maps, improve the parking permit system, I.T. help
desk and other intranet features. 27.
FY 16-17 Mid -Year Budget Report I Page 2
• Police Department
o Recognize the Emergency Management Performance Grant (EMPG) funds
($17,794 compared to the $41,710 budgeted) to support new technology
requirement and support emergency management.
o California Board of State and Community Corrections (BSCC) carry over grant
balance of $11,015 that will be used for the jail DVR replacement.
o Re -budget FY 15-16 funds for a replacement live scan machine ($12,500).
o Recognize $37,246 in AB109 realignment funds plus $48,580 in prior year
AB109 funds for department equipment.
• Fire Department
o Add funding for an Emergency Medical Transportation program consultant,
also approved by Council on February 7, 2017 ($100,000) to be offset by
departmental revenue.
• Development Services
o Recognize additional expense and revenue for the parking/transportation
consultant work at 3333 Susan St. ($24,870)
• Public Services
o Approve the following position exchanges in the Engineering and
Transportation Services divisions that will assist the department with
recruitment, retention and workload. The total additional cost will be absorbed
by the department this fiscal year.
• Delete 1 Public Right of Way Coordinator; Add 1 Construction Inspector
■ Delete 1 Engineering Tech III; Add 1 Associate Engineer
• Delete 1 Senior Engineer; Add 1 Associate Engineer
• Delete 1 Construction Inspector; Add 1 Chief Construction Inspector
• Delete 1 Engineering Tech III; Add 1 Associate Engineer
• Fund 205 -HOME Program
o Reduce the current year HOME program grant by $92,238 consistent with the
U.S. Department of Housing & Urban development notification.
• Funds 222/223 -Housing Authority/Civic Center Barrio
o Transfer $29,000 between these funds for the relocation of the Homeless
Task Force Outreach team to temporary office accommodations.
Other Funds Carry Over Adjustments:
Attachment 2H summarizes recommended adjustments to various Special Funds. These
adjustments are related to carry over purchase order balances. These adjustments total
$9,374,214 and are funded by the individual special fund balances.
Capital Improvement Program (CIP) Update:
Attachment 21 is a CIP Status Report. It includes a general description of the current and
prior year projects, their status, funding and unencumbered balance information, fiscal year
in which the funds were budgeted and the amount of any grants or other outside funding.
Staff recommends the following reallocation of CIP funds:
• $650,000 from the FY 13-14 Fairview Park parking lot lighting funds reallocated for
Fairview Park master plan implementation, habitat restoration and park protection
project. When combined with the $350,000 from the FY 15-16 General Fund
surplus, there will be a total of $1,000,000 for this purpose.
A further discussion of the CIP is needed at a future study session.
23.
FY 16-17 Mid -Year Budget Report I Page 3
CONCLUSION:
The City's FY 2016-17 actual revenues and expenses in total are on track with budget
expectations. Including all recommended adjustments, the revised General Fund budget is
$127,179,060 including carryovers. The review and approval of the recommended budget
changes will update the City's budget to reflect the current revenue expectations and
expenditure requirements that help enable the City to continue providing the community with
quality programs and services.
Attachments:
2A. General Fund Revenue Bar Chart
2B. Budget to Actual Analysis—General Fund Revenues
2C. General Fund Total Expenditures Bar Chart
2D. General Fund Salary & Benefits Bar Chart
2E. Budget to Actual Analysis—General Fund Expenditures by Department/Division
2F. Allocation of General Fund Contingency Account
2G. Mid -year Budget Adjustment Detail—All Funds
2H. Special Fund Adjustments—Carry Over Purchase Orders
21. Capital Improvement Program Status Report
2J. Mobile Recreation Program Expense and Funding
2-q
FY 16-17 Mid -Year Budget Report I Page 4
140
100
80
`o
60
40
20
(20)
CITY OF COSTA MESA, CALIFORNIA
Total General Fund Revenue
Attachment 2A
Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
■FY 2015-16 Actual ■FY 2016-17 YTD Budget Projection 0 F 2016-17 Actual
267.
Actual
YTD Butl et Projection
Actual YTD
Amount Percentage
I Amount Percent
YTD
(2,641,261)
(4,236,706)
(4,313,379)
(76,673)
1.81%
(1,672,118)
6^
I YTD
3,083,444
7,665,869
3,178,480
(4,487,389)
-58.54%
95,036
YTD
9,644,309
10,613,660
12,618,429
2,004,749
18.89%
2,974,120
30
YTD
15,275,053
17,065,424
18,629,771
1,564,347
9.17%
3,354,719
21
YTD
23,233,589
26,161,698
27,791,913
1,630,214
6.239/.
4,558,324
19
:YTD
38,774,061
43,209,266
45,768,854
2,559,588
5.92%
6,994,793
18
YTD
52,609,091
55,627,334
-
-
-
YTD
59,332,485
63,600,871
-
-
-
YTD
66,942,423
72,066,191
-
-
-
YTD
81,843,491
87,152,370
-
-
-
rYTD
95,956,077
99,656,448
-
-
-
YTD
122.397.193
117.392.897
-
-
-
267.
CITY OF COSTA MESA
Attachment 2B
BUDGET TO ACTUAL ANALYSIS - GENERAL FUND REVENUES
BY CATEGORY
AS OF DECEMBER 31, 2016
Adopted Actual Increase Mid -Year
ACCOUNT DESCRIPTION FY 16-17 12/31/16 (Decrease) Revised
Property Tax - Secured
$ 23,667,101
$ 12,885,457 $
$ 23,667,101
Property Tax - Unsecured
800,417
569,062
800,417
Property Tax - Supplemental
500,000
176,838
500,000
Property Tax - Homeowners
157,584
22,859
157,584
Delinquent Tax - Penalties/Int
50,000
24,092
50,000
Property Transfer Tax
750,000
312,877
750,000
Sales & Use Tax
54,600,000
20,203,293
54,600,000
Transient Occupancy Tax
8,531,000
3,767,007
8,531,000
Electric Utility Franchise Tax
1,310,319
-
1,310,319
Cable TV Franchise Tax
1,214,800
269,020
1,214,800
PEG Cable Franchise Fee
100,900
19,599
100,900
Gas Utility Franchise Tax
252,200
-
252,200
Business License
953,052
422,826
953,052
Business License Web
(8,200)
(5,326)
(8,200)
Solid Waste Hauler Franchise Fee
2,082,937
613,746
2,082,937
Total Taxes
$ 94.962.110
S 39.281.348 S
S a4 9R211n
Dog License
$
98,400
$
46,732
$
$
98,400
Fire Permits
96,300
69,203
96,300
Building Permits
1,260,000
635,483
1,260,000
Electric Permits
187,000
91,503
187,000
Plumbing/Mechanical Permits
217,988
100,607
217,988
Street Permits
276,545
152,490
276,545
Special Business Permits
100
215
100
Home Occupation Permits
12,000
7,135
12,000
Operator's Permits
1,300
450
1,300
Other Permits
24,300
15,892
24,300
Total Licenses & Permits
$
2,173,933
$
1,119,710
$
$
2,173,933
Municipal Code Violations
$
80,000
$
186,959
$
- $
80,000
Vehicle Code Violations
345,000
124,216
-
345,000
Parking Citations
1,050,000
414,639
-
1,050,000
Red Light Camera Violations
-
8,158
-
-
Total Fines & Forfeitures
$
1,475,000
$
733,972
$
- $
1,475,000
Investment Earnings
$
180,800
$
64,833
$
- $
180,800
Other Interest
-
11,882
-
-
Buildings/Grounds, Rental
212,962
121,150
-
212,962
Rental - Downtown Comm. Center
29,000
13,514
-
29,000
Rental - Balearic Center
19,000
13,448
-
19,000
Rental - Neighborhood Comm. Ctr.
111,180
25,307
-
111,180
Rental - Senior Center
105,000
42,333
-
105,000
Rental - Fields
157,500
56,444
-
157,500
Rental - Tennis
47,607
21,098
-
47,607
Rental - Golf Course Operations
2,215,000
900,043
-
2,215,000
Rental - Bus Shelter Ads
85,972
51,990
-
85,972
Total Use of Money & Property
$
3,164,021
$
1,322,041
$
- $
3,164,021
Page 1 of 3 26.
F:\FINANCE\BUDGET\2016-17 Budget Info\Mid Year Budget Review\Rev Est Rev Summ 16-17 Attachment 2B
CITY OF COSTA MESA
Attachment 2B
BUDGET TO ACTUAL ANALYSIS - GENERAL FUND REVENUES
BY CATEGORY
AS OF DECEMBER 31, 2016
Adopted Actual Increase Mid -Year
ACCOUNT DESCRIPTION FY 16-17 12131/16 (Decrease) Revised
Motor Vehicle In -Lieu Tax
Property Tax In -Lieu of VLF
Peace Officers. Stand/Training
Other Federal Grants
Beverage Container Program
Reimbursement of Mandated Costs
Other State Grants
Other County Grants
Reimb. - Oth Governmental Agencies
Total Other Govt. Agencies
Zoning/Variance/CUP Fees
Subdivision Map Fees
Environmental Impact Fees
Plan Checking Fee
Vacation/Abandonment of ROW
Source Reduction/Recycling
Special Policing Fees
Vehicle Storage/Impound Fees
Vehicle Code Violation Fee
Repo Vehicle Release Fee
DUI/Emergency Response
Jail Booking Fees - City
Police False Alarms
Fingerprinting
Fire Cost Recovery
Fire Inspections
Hazmat Disclosure Fee
EMS - First Responder Fee
Paramedic Fee - Advanced
Medical Supply Reimbursement
Fire False Alarms
Accident Cost Recovery
Park Permits
Park Improvements
Recreation - Aquatics
Recreation - Day Camp
Recreation - Playgrounds
Special Events
Recreation - Early Childhood
Instructional Classes
Subtotal Fees & Charges
$ 48,000
$ $
$ 48,000
9,906,688
-
9,906,688
21,300
10,885
21,300
500,000
858
500,000
-
28,870
-
60,000
648
60,000
41,710
19,749
41,710
-
145,419
-
117,720
-
117.720
$ 139,713
$ 82,704 $
$ 139,713
31,878
7,225
31,878
29,000
15,332
29,000
410,040
228,972
410,040
500
-
500
16,600
12,810
16,600
500,000
373,619
500,000
175,822
100,280
175,822
3,600
1,410
3,600
3,400
1,830
3,400
6,000
(416)
- 6,000
38,000
137,979
- 38,000
200,000
141,189
- 200,000
60,700
28,372
- 60,700
7,500
(315)
- 7,500
4,590
2,760
- 4,590
135,275
53,000
- 135,275
264,531
85,438
- 264,531
258,000
107,196
- 258,000
100,000
33,941
- 100,000
1,400
-
- 1,400
25,800
2,422
- 25,800
40,755
17,588
- 40,755
7,294
5,774
- 7,294
85,000
42,444
- 85,000
143,210
16,437
- 143,210
302,560
186,092
- 302,560
31,240
12,375
- 31,240
125,000
52,904
- 125,000
465,000
162.673
- 465.000
Page 2 of 3 27_
FAFINANCE\BUDGET\2016-17 Budget Info\Mid Year Budget Review\Rev Est Rev Summ 16-17 Attachment 2B
ACCOUNT DESCRIPTION
CITY OF COSTA MESA
Attachment 2B
BUDGET TO ACTUAL ANALYSIS - GENERAL FUND REVENUES
BY CATEGORY
AS OF DECEMBER 31, 2016
Adopted Actual Increase Mid -Year
FY 16-17 12/31116 (Decrease) Revised
Recreation - Basketball
$ 17,500
$ 9,007 $
$ 17,500
Recreation - Softball
38,000
12,816
38,000
Recreation - Open Gym
5,000
3,668
5,000
Recreation - Futsal
17,500
1,137
17,500
Teen Camp
34,000
4,447
34,000
Senior Center Charges
20,000
5,623
20,000
Photocopies
3,300
1,757
3,300
Police Reports
26,000
14,403
26,000
Police Clearance Letters
4,300
1,920
4,300
Sale - Maps & Publications
900
95
900
Sale - Miscellaneous Supplies
1,700
195
1,700
Central Services Reimb
51,700
43,714
51,700
Charges for Other Services
14,000
5,780
14,000
Special Assessments
2,000
405
2,000
Total Fees & Charges
$ 3,848,308
$ 2,016,999 $
- $ 3,848,308
Contributions
$ 1,500
$ 100 $
- $ 1,500
Donations
-
100,000
- -
Reimb. - Const. Permit Insp. Fees
75,000
49,405
- 75,000
Damage to City Property
25,000
61,423
- 25,000
Civil Subpoena Costs
10,706
4,077
- 10,706
Other Reimbursements
200,000
120,766
- 200,000
Sale - Other Equipment
900
-
- 900
Other
111,900
103,361
- 111,900
Total Other Revenues
$ 425.006
$ 439.132 R
It d9s nne
Total Revenues $ 116,743,796 $ 45,119,631 $ $ 116,743,796
Operating Transfers In $
Nonoperating Income - Other
Total Other Financing Sources $
Total Fund 101
$ 122 $ $
649,101 649.101
$ 117,392,897 $ 45,768,854 $ $ 117,392,897
Page 3 of 3 2C3•
F:\FINANCE\BUDGET\2016-17 Budget Info\Mid Year Budget Review\Rev Est Rev Summ 16-17 Attachment 2B
140
120
100
m 80
O
60
40
20
CITY OF COSTA MESA, CALIFORNIA
Attachment 2C
Jul YTD
Aug YTD
Sep YTD
Oct YTD
Nov YTD
Dec YTD
u.
Jan YTD
Feb YTD
Mar YTD
Apr YTD
u May YTD
Jun YTD
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Y 2015-16
Actual
15,329,654
22,964,358
33,979,729
41,825,727
49,241,080
57,272,101
68,144,767
75,122,347
84,115,970
91,449,019
98,567,958
o FY 2015-16 ACWal •FV 2018-1]YiD Butlget Projection nFY 2018-17 Actual
14,768,721
14,992,483
(223,761)
-1.49%
15,178,672
23,332,630
(8,153,958)
-34.95%
27,049,381
34,930,679
(7,881,297)
-22.56%
35,203,367
43,203,162
(7,999,795)
-18.52%
43,249,090
51,660,204
(8,431,114)
-16.31%
54,407,906
62,183,047
(7,775,141)
-12.50%
63,143,346
-
-
71,001,007
-
-
79,952,405
-
-
87,794,552
-
-
95,230,683
-
111.1..7
-
-
(337,171
368,272
950,950
1,377,435
2,439,124
4,910,946
1
2q
90
80
70
60
w
c
0
50
40
30
20
10
CITY OF COSTA MESA, CALIFORNIA
Attachment 2D
Total City Salaries and Employee Benefits
Jul Aug Sep Oct Nov Dec Jan Fee mar .Apr rmay dun
nFY 2015-16 Actual ■FY 2016-17 YTD Budget Projection DFY 2016-17 Actual
1,201,327 1
1,765,384
2,226,454
2,789,690
5,975,396 1
W.
FY 2015-16
Actual
1 FY 2016.17
I YTD Budget Projection
FY 2016-17
Actual YTD
Jul YTD
5,824,309
6,154,323
6,512,559
Aug YTD
11,693,657
12,269,030
12,894,984
Sep YTD
17,751,394
18,685,966
19,516,778
Oct YTD
23,515,499
24,805,459
25,741,954
Nov YTD
29,252,884
30,947,673
32,042,573
Dec YTD
35,141,161
40,095,448
41,116,557
Jan YTD
44,155,827
46,698,028
-
Feb YTD
49,889,262
52,809,954
-
Mar YTD
56,538,878
59,198,667
-
AprYTD
62,412,281
65,367,585
-
May YTD
68,441,504
71,503,505
-
Jun YTD
76.381.115
80.881,739
-
1,201,327 1
1,765,384
2,226,454
2,789,690
5,975,396 1
W.
31.
Page 1 of 4
Attachment 2E
CITY OF COSTA MESA
BUDGET TO ACTUAL ANALYSIS
- GENERAL FUND EXPENDITURES
BY DEPARTMENT/DIVISION
AS OF DECEMBER 31, 2016
GENERALFUND
YTD
Remaining
Adopted
Expended
Balance
Percent
Department/Division
FY 16-17
12-31-16
12-31-16
Remaining
City Council
Salaries & Benefits
$
350,768
$
182,292
$
168,476
48.03%
Maintenance & Operations
16,075
88,810
(72,735)
-452.47%
Fixed Assets
3,150
206
2,944
-
Total City Council
$
369,993
$
271,308
$
98,685
26.67%
CEO's Office
Salaries & Benefits
$
2,667,304
$
1,336,247
$
1,331,057
49.90%
Maintenance & Operations
1,032,364
470,720
561,644
54.40%
Fixed Assets
710
710
(0)
Total City Manager
$
3,700,378
$
1,807,678
$
1,892,700
51.15%
Human Resources
Salaries & Benefits
$
881,884
$
460,065
$
421,819
47.83%
Maintenance & Operations
506,280
140,698
365,582
72.21%
Fixed Assets
-
25,182
(25,182)
Total Personnel Division
$
1,388,164
$
625,945
$
762,219
54.91%
Risk Management
Salaries & Benefits
$
2,366,412
$
896,044
$
1,470,368
62.13%
Maintenance & Operations
54,805
61,013
(6,208)
-11.33%
Fixed Assets
-
-
-
Total Risk Management
$
2,421,217
$
957,057
$
1,464,160
60.47%
CitV Clerk
Salaries & Benefits
$
642,265
$
270,311
$
371,954
57.91%
Maintenance & Operations
443,590
95,579
348,011
78.45%
Fixed Assets
-
-
-
-
Total City Clerk
$
1,085,855
$
365,891
$
719,964
66.30%
City Attorney
Salaries & Benefits
$
-
$
-
$
-
-
Maintenance & Operations
1,000,000
551,545
448,455
44.85%
Fixed Assets
-
-
-
-
Total City Attorney
$
1,000,000
$
551,545
$
448,455
44.85%
Finance Administration
Salaries & Benefits
$
410,994
$
154,565
$
256,429
62.39%
Maintenance & Operations
121,773
71,372
50,401
41.39%
Fixed Assets
-
-
-
Total Finance Admin.
$
532,767
$
225,938
$
306,829
57.59%
Financial Operations
Salaries & Benefits
$
1,293,032
$
549,444
$
743,588
57.51%
Maintenance & Operations
208,400
151,153
57,247
27.47%
Fixed Assets
-
-
-
Total Financial Operations
$
1,501,432
$
700,597
$
800,835
53.34%
31.
Page 1 of 4
CITY OF COSTA MESA
BUDGET TO ACTUAL ANALYSIS - GENERAL FUND EXPENDITURES
BY DEPARTMENT/DIVISION
AS OF DECEMBER 31, 2016
GENERALFUND
YTD Remaining
Adopted Expended Balance Percent
Department/Division FY 16-17 12-31.16 12-31-16 Remaining
Financial Planning
Salaries & Benefits
$
885,838
$
364,543
$
521,295
58.85%
Maintenance & Operations
46,909
(23,063)
69,972
149.16%
Fixed Assets
-
-
Total Financial Planning
$
932,747
$
341,480
$
591,267
63.39%
Information Technology
Salaries & Benefits
$
1,999,515
$
914,876
$
1,084,639
54.25%
Maintenance & Operations
1,295,821
429,818
866,003
66.83%
Fixed Assets
102,023
76,958
25,065
24.57%
Total Management Info.
$
3,397,359
$
1,421,652
$
1,975,707
58.15%
Police Administration
Salaries & Benefits
$
3,173,906
$
1,448,294
$
1,725,612
54.37%
Maintenance & Operations
798,875
328,832
470,043
58.84%
Fixed Assets
120,000
305
119,695
Total Police Admin.
$
4,092,781
$
1,777,432
$
2,315,349
56.57%
Police Field Operations
Salaries & Benefits
$
20,010,486
$
10,216,825
$
9,793,661
48.94%
Maintenance & Operations
1,618,339
534,870
1,083,469
66.95%
Fixed Assets
-
19
(19)
-
Total Police Field Oper.
$
21,628,825
$
10,751,714
$
10,877,111
50.29%
Police Support Services
Salaries & Benefits
$
14,700,071
$
5,707,710
$
8,992,361
61.17%
Maintenance & Operations
2,362,398
952,090
1,410,308
59.70%
Fixed Assets
24,205
8,646
15,559
-
Total Police Support
$
17,086,674
$
6,668,446
$
10,418,228
60.97%
Fire Administration
Salaries & Benefits
$
1,850,591
$
977,303
$
873,288
47.19%
Maintenance & Operations
544,003
269,623
274,380
50.44%
Fixed Assets
-
-
-
-
Total Fire Admin.
$
2,394,594
$
1,246,927
$
1,147,667
47.93%
Fire Suppression
Salaries & Benefits
$
16,728,312
$
10,762,345
$
5,965,967
35.66%
Maintenance & Operations
1,156,927
391,653
765,274
66.15%
Fixed Assets
15,000
7,067
7,933
-
Total Fire Suppression
$
17,900,239
$
11,161,065
$
6,739,174
37.65%
Fire Prevention
Salaries & Benefits
$
560,393
$
240,096
$
320,297
57.16%
Maintenance & Operations
296,976
70,984
225,992
76.10%
Fixed Assets
-
-
-
Total Fire Prevention
$
857,369
$
311,080
$
546,289
63.72%
32.
Page 2 of 4
CITY OF COSTA MESA
BUDGET TO ACTUAL ANALYSIS - GENERAL FUND EXPENDITURES
BY DEPARTMENT/DIVISION
AS OF DECEMBER 31, 2016
GENERALFUND
YTD Remaining
Adopted Expended Balance Percent
DepartmenUDivision FY 16-17 12-31-16 12-31-16 Remaining
Development Serv. Admin
Salaries & Benefits
$
568,549
$
317,798
$
250,751
44.10%
Maintenance & Operations
179,307
96,228
83,079
46.33%
Fixed Assets
59
(59)
-
Total Development Serv.
$
747,856
$
414,085
$
333,771
44.63%
Planning
Salaries & Benefits
$
1,352,249
$
483,850
$
868,399
64.22%
Maintenance & Operations
229,495
267,513
(38,018)
-16.57%
Fixed Assets
4,594
1,290
3,304
-
Total Planning
$
1,586,338
$
752,654
$
833,684
52.55%
Building Safety
Salaries & Benefits
$
1,831,506
$
683,687
$
1,147,819
62.67%
Maintenance & Operations
330,147
128,162
201,985
61.18%
Fixed Assets
-
-
Total Building Safety
$
2,161,653
$
811,849
$
1,349,804
62.44%
Community Improvement
Salaries & Benefits
$
1,412,282
$
537,062
$
875,220
61.97%
Maintenance & Operations
60,881
135,850
(74,969)
-123.14%
Fixed Assets
-
1,412
(1,412)
-
Total Building Safety
$
1,473,163
$
674,324
$
798,839
54.23%
Public Services Admin.
Salaries & Benefits
$
794,623
$
278,453
$
516,170
64.96%
Maintenance & Operations
740,111
396,433
343,678
46.44%
Fixed Assets
-_
Total Public Serv. Adm.
$
1,534,734
$
674,886
$
859,848
56.036/o
Engineering
Salaries & Benefits
$
1,745,284
$
452,234
$
1,293,050
74.09%
Maintenance & Operations
340,160
254,873
85,287
25.07%
Fixed Assets
-
1,421
(1,421)
-
Total Engineering
$
2,085,444
$
708,528
$
1,376,916
66.03%
Transportation Services
Salaries & Benefits
$
765,785
$
261,065
$
504,720
65.91%
Maintenance & Operations
1,982,121
669,002
1,313,119
66.25%
Fixed Assets
_
Total Transportation
$
2,747,906
$
930,067
$
1,817,839
66.15%
Recreation Division
Salaries & Benefits
$
3,466,715
$
1,602,594
$
1,864,121
53.77%
Maintenance & Operations
1,977,616
890,681
1,086,935
54.96%
Fixed Assets
3,674
(3,674)
-
Total Recreation Div.
$
5,444,331
$
2,496,949
$
2,947,382
54.14%
Page 3 of 4 33'
CITY OF COSTA MESA
BUDGET TO ACTUAL ANALYSIS - GENERAL FUND EXPENDITURES
BY DEPARTMENT/DIVISION
AS OF DECEMBER 31, 2016
GENERALFUND
Department/Division
Maintenance Services
Salaries & Benefits
Maintenance & Operations
Fixed Assets
Total Maintenance Serv.
Non -Departmental
Salaries & Benefits
Maintenance & Operations
Transfers Out
Total Non -Departmental
RECAP:
Salaries & Benefits
Maintenance & Operations
Fixed Assets
Transfers Out
Grand Total
YTD Remaining
Adopted Expended Balance Percent
FY 16-17 12-31-16 12-31-16 Remaining
$ 4,508,832 $ 2,018,852 $ 2,489,980 55.22%
6,199,224 2,317,418 3,881,806 62.62%
2,600 2,600 -
$ 10,710,656 $ 4,336 270 $ 6,374,386 59.51
$ (4,085,857) $ - $ (4,085,857) 100.00%
4,899,493 3,445,438 1,454,055 29.68%
7,796,786 7,752,242 44,544 -
$ 8,610,422 $ 11,197,680 $ (2,587,258) -30.05%
80,881,739 $ 41,116,557 $ 39,765,182
28,442,090 13,187,299 15,254,791
272,282 126,948 145.334
49.16%
53.63%
53.38%
Page 4 of 4 3q
35.
Attachment 2F
2016-17 Allocation of General Fund Continaencv Account as of 2-2-17
Beginning Balance
$
1,000,000.00
Dept Total
Total Available
1 $
1,000,000.00
CEO/Communications-Marketin /Ci Clerk/Central Services/Ci
Council
$ 340,783.17
Pet Committee Rao Leader IV part-time salary
$
20,000.00
Homeless Outreach part-time Rao Leader IV
$
13,851.05
Concierge part-time Office Specialist II (4 positions)
$
84,752.00
405 Advocacy and Grant Writing Assistance
$
50,000.00
Chamber Partnership
$
20,000.00
Website redesign
$
27,030.00
Additional athletic grant funding for schools
$
75,000.00
Heroes Hall Veterans Musuem
$
25,000.00
Homeless Volunteers Luncheon
$
1,750.00
Youth in Government Day
$
4,000.00
Employee training and situational awareness
$
2,400.00
Employee breakroom seating
$
4,713.12
Office Furniture
$
12,287.00
Additional workspaces and technology
$
10,000.00
CEO/HR
$ 58,150.00
HR Division Technology Improvements
$
20,000.00
Executive Recruiter for Development Services Director
$
24,400.00
Careers in Government online job advertisement contract
$
4,750.00
Sit -Stand Desktop Pilot Program
$
9,000.00
Employee Service Awards
$
16,000.00
Development Services
$ 181,512.00
Group Homes Consulting Contract Kimley-Horn
81585 $
150,000.00
Management Partners Contract
59986 $
31,512.00
MPS Consulting
39941
League of Cities - Planning Commissioners Academy
$
4,000.00
Public Services
$ 84,313.00
Bullrush Removal at Fairview Park
$
68,775.00
Brentwood Park Lighting Project
$
10,000.00
Harbor Cornerstone Bike Trail Dedication Plaque
$
1,691.00
Windscreen at Davis Field
$
3,847.00
Additional cost for City Hall PA System Replacement
$
10,607.74
Fire
Police Department
$ 43,800.00
Sungard records management system (RMS) Data Conversion
$
43,800.00
Software to track animals at Humane Society
$
23,680.00
Recreation & Community Services
$32,500.00
SMART Camp program expansion
$
4,000.00
Fairview Park Nature Programs
$
12,000.00
Cultural Arts Committee Events and Programming
$
12,000.00
OC Strategic Plan on Aging
$
1,000.00
Teen Center equipment replacement
$
3,500.00
IT
$ 46,676.92
City Hall/Chambers Security Camera Upgrade
$
26,323.00
City Network technology upgrades
$
10,353.92
Citywide Microsoft Office and Adobe onsite training
$
10,000.00
Finance
$ 8,000.00
Organizational Review of Purchasing Function
$
8,000.00
Total
$
860,022.83
Balance -Remaining
$
139,977.17
35.
City of Costa Mesa
FY 16-12 Midi Budget Adjustment Detail
Adopted General fund Butlget
101
Previously Approved Budget Adjustments:
1]-001 101
Finance
1]-002
Nomdepartmental
1]-003
Non -departmental
1]-004
Non -departmental
1]-005
Non -departmental
1]-006
Non -departmental
1]-00] pending
Fire Department
ll -008
Police Department
17009
1,000,000
Carryover ltemsfrom FY 15-16
500,000
Carryover Purchase Orders -General
Fund
I01
CRY Manager's OHlce/CBy Clerk
101
City Manager's Office/NHS
101
Finance
101
Information Technoogy
101
Information Technology
101
Fueled Department
101
Oevlopment Services
101
Public Services
Total Carry over items from FY 15-16
101
Ron insurrectional
101
Non departmental
101
Nomdepartmental
101
Non -departmental
101
Non -departmental
101
Non -departmental
101
Non -departmental
101
Fire Department
101
Police Department
Total Use of FY 15-16 Surplus
1,000,000
Adjusted Genal Fund Budget
500,000
Recommended Mid -Year Adjustments to the General Fund:
Item Number
Reserved for mid,nor adjustments
See Special Funds section be.
See Special Funds section below
See Special Fonds section below
See Special Funds section below
See Special Funds section below
See Spedal Funtls section below
See Special Funds section below
See Special Funds section below
Matrissranning
Merry House invoice
Bond financing consultant
Security appliance
Supi plan
Taper equipment and related supplies
Westside entry sign on Superior Pointe
Additional recruit, camera costs- various locations
Operating transfer out -Self -Insurance Fund AG2
Additional payment to CAPERS -Fire side fund
Operating transfer out -to Fund 401 for 800 MHZ nest gen. sys.
Operating transfer oui fund 6031T replacement --Permits Plus
Operating transfer out to fund 603 IT replacement ERP
Operating transfer out -to fund 401 --Arlington 0loswale
Operating transfer out -to fund 401--FaIMew Park neutralism
Fire Station Improvements
Police Station improvements
Attachment 2G
Appropriation Revenue Fund Balance
S 11],392,89] $ 11],392,89] $
1,398,502
1,198,502
30,000
30,000
5,806
5,806
23,000
23,000
48,000
48,000
60,000
60,000
24,000
24,000
40,000
40,000
50,000
50,000
$ 1,479,308 $ $
1,479,308
1,000,000
1,000,000
500,000
500,000
1,993,153
1,993,153
1,500,000
1,500,000
1,100,000
1,100,000
1,000,000
1,000,000
350,000
350,000
350,000
350,000
7,993,153 7,993,153
$ 126,865,358 $ 11),392,89] $ 9,472,461
1 101
Recreation
Mobile recreation program: revenue
TBD
TBD
2 102
Recreation
Accept Community Run grant
1,500
1,SOo
3 101
Information Technology
Web developer/Secured Property Tax
148,000
148,000
4 101
Police Department
EMPG Grant adjust budget to actual grant amount
(23,916)
(23,916)
5 101
Police Department
050C Grant
11,015
11,015
6 101
Police Department
Live scan machine/Vehicle storage impound fees
12,500
12,500
] 101
Police Department
AS 109 Public Safety Realignment Funding
85,826
85,826
8
9 101
Fire Department
EMTstudy wnsultant/Paramedic fee- advanced revenue
laffma
70,000
30 101
Fire Department
Medical supply reimbursement revenue
-
38000
Il 101
Development Services
Gibson tmnsp0rtation work& administrative fees
2],35]
2],35]
Fu no Total
Mid year General Fund Budget as adjusted
Adopted Special Funds Budget
Previously Approved Budget Adjustments:
17-002 214 Public Services
12-003 220 Police Department
1]-004 601/401 Police Department
12-005 601 Public Services
17 006 219 Police Department
1]-00] pending 416 Public Services
17-008 Various Public Services
17-009 415 Public Services
Carryover Items from FY 15-16
601 Public Services
Total Previously Approved
Carryover Purchase Orders
pd -(eaSpWal Funds Budget
Harbor Blvd. Improvement Project 14-07 change order
ORre of Traffic Safety grant
800 MHz fund to fund borrowing, from 601 to 401
Purchase two portable light tawens units
2.161ustice Assistance Grant
Proi to proj, transfer from Street Maint. to 1916 St, Safe Routes
Feb. t0 projl transfers and additional Britol 5t Project funds
Project V -Community Circulator
Emergency PO for fuel tank remediation
Recommended Mid -Year Adjustments to the General Fund:
Item Number
1 205 HOME Program Line of Credit reduction
Total MldWar Adjustments to Special Funds
Midyear Special Fund Budget as adjusted
All Funds Adapted Budget
All Funds Mid -year budget as adjusted
Housing Authority & civic Center Barrio properties
222 Housing Authority Temp. office space for Homeless Task Force Outreach team.
223 Civic Center Barrio Temp. office space for Homeless Task Force Outreach team.
Total Housing Authority Adjustments
Housing Authority Budget as Adjusted
38000
(30,000)
$ 362,282 $ 362,282 $
$ 12],22],640 $ 112,]55,1]9 $ 9,471
Appropriation Revenue Fund B.I.A.
$ 22,243,120 $ 24,612,544 $ 1,625,526
19,898 19,898
165,000 165,000
1,326,000 1,326,000
3,600 3,600
20,004 20,004
307,619 307,619
571,500 521,580
68,391 68,391
$ 2,482,092 5 756,584 5 1,225,508
$ 9,324,214 $ 9,374,214
$ 39,099,426 $ 25,374,128 $ 13,215,298
(92,238)
(92,238)
$ (92,238) $
(92,238) $
$ 39,007,188 is
25,281,890 $
13,7725,290
$ 14,636,017
$ 166,234,828 $
$ 570,885 $
142,010,441
143,037,069 5
564,725 $
2,625,576
23,19],]59
(6,160)
29,000
(29,000)
29,000
(29,000)
$ 570,885 $
564,725 $
(6,160)
0
ATTACHMENT 2H
FY 16-17 SPECIAL FUNDS
CARRYOVER PURCHASE ORDERS
FOR
PO REF#
Vendor#
Vendor Name
Due Date
New PO#
Account
Fund
Org
Program
Project
PO Balance
10148
000119
3828
RJ Noble Company
07/31/2015
1700010148
500000
201
19200
30112
400015
736,106.55
Nates
R/O due to incomplete project.
10221
C00235
23849
Global Power Group Inc
06/30/2016
1700010221
500000
201
19200
30112
400015
759,358.70
R/O due to incomplete project. C/O #1 expected to zero out PO w/out any payment due.
10328
C00368
23951
HYM Engineering Inc 15-12
06/30/2016
1700010328
500000
201
19200
30112
350020
68,355.98
R/O req by A/OP email 08/25/16
10412
CD0562
17030
Civil Source
06/30/2016
1700010412
500000
201
19200
30112
400012
19,980.00
R/O req by A/P Email 09107/16
10412
000562
17030
Civil Source
06/30/2016
1700010412
500000
201
19200
30130
500010
50,975.00
H/O req by A/P Email 09107/16
10507
000693
3627
Black Rock Construction Co. 15-13
06/30/2016
1700010507
500000
201
19200
30112
400012
270,306.10
R/0 req by A/P small 07/26/16
10609
000805
3445
MJ JuradD Inc
06/30/2016
1700010609
500000
201
19200
30112
400015
13,000.00
R/O due to incomplete Project 09/01/16
10620
000806
971
All American Asphalt
04/06/2016
1700010620
500000
201
19200
30112
400015
8,970.00
R/O due to project not started.
10621
C00784
4857
O Concrete Construction Inc
06/30/2016
1700010621
500000
201
19200
30nD
500017
33,600.00
R/O due to on-call repair project not started.
10751
C00629
4857
Cl Concrete Construction Inc
06/30/2016
1700010751
500000
201
19200
30130
500010
18,300.00
R/O due to delay in project start per dept. 08/30/16
10853
C00795
15809
Smith Emery Laboratories
06/30/2016
1700010853
500000
201
19200
30112
400015
20,680.00
R/O Req by contract term endind 05/24118
1.6E+09
22423
Horizons Construction CO Intl Inc
10/15/2015
1700009180
500000
201
19300
30210
300069
37,675.76
R/O req by A/P email 08/24/16 after final 15/16 on 08/25/16
1.6E+09
3212
Onward Engineering
02/03/2016
1700009196
500000
201
19200
30112
300155
22,944.40
payment
R/O per dept- no authorization to closethls PO given to purchasing.
1.6E+09
21371
euckham Infrastructure Group Inc
06/30/2016
1700009766
500000
201
19200
30112
400015
26,190.84
R/O Req by A/P email on 08/09/16
1.6E+09
4857
Cl Concrete Construction Inc
08/20/2015
1700009872
500000
201
19200
30130
500030
34,098.55
R/O per dept- no OK to close PO as of 08/05/16
1.6E+09
4857
Cl Concrete Construction Inc
08/20/2015
1700009872
500000
201
19200
30130
500009
8,524.63
R/O per dept- no OK to close PO as of 08/05/16
1.6E+09
C01311
21549
El Camino Construction & Engineering
08/28/2015
1700009946
500000
201
19200
30130
500017
19,750.00
R/O due to dept- no authorization to close PO
1.6E+09
001312
21549
El Camino Construction & Engineering
08/28/2015
1700009947
500000
201
19200
30130
500017
28,200.00
given
R/O due
10412
C00562
17030
Civil Source
06/30/2016
1700010412
to dept- no authorization to close PO given
530200
201
19200
50002
36,348.00
R/O req by A/P email 09/07/16
Total Gas
Tax Fund $
2,213,364.51
10791
C01047
1151
B & M Lawn & Garden Center
06/30/2016
1700010791
510305
202
16200
10230
2,073.92
R/O req by A/P email 08/24/16
10793
C01049
22587
Stickman Graphic
06/30/2016
1700010793
510305
202
16200
10230
2,980.53
R/O Req by Dept due to lost PO and Incomplete installation.
10761
000987
24174
Federal Technology Sol utions Inc
06/01/2016
1700010761
590801
202
16200
10210
7,722.00
R/O req by A/P email D9/08/16
10810
C01024
.5402
CDW Government Inc
06/20/2016
1700010810
590801
202
16200
10210
5,464.55
R/O per per due to missing unpaid Invoice#DHM0509 dated 06/07/16
Total Prop 172 Public Safety Fund . $
18,241.00
.
10852
C01088
24529
Smart Tech Group int
06/30/2016
1700010852
500000
203
19200
30112
300150
15,769.00
R/O req by A/P email 08/24/16
1.6E+09
8920
Iteris Inc
06/30/2016
1700008749
500000
203
19300
30241
370040
1,582.59
R/O due to contract end data 06/30/18
1.6E+09
8920
Iteds Inc
06/30/2016
1700008750
500000
203
19300
30241
370041
2,343.39
due to contract end date 06/30/18
1.6E+09
14065
Albert Grover &Associates Inc
06/30/2016
1700008751
500000
203
19300
30241
370039
11,428.07
R/O due to contract end dated 06/30/18
1.6E09
14065
Albert Grover&Associates Int
06/30/2016
1700010062
500000
203
19300
30241
370047
93,286.58
R/O due to contract end date 05/06/20
Total
Air Quality Improvement
Fund $
124,409.63
10576
C00759
9300
Barr& Clark Environ mental
03/11/2015
1700010576
535501
205
11320
20422
3,060.00
R/O due t0 contract term ending 02/28117.
Total HOME Program
Fund $
3,060.00
-
10648
C00862
22280
Keystone Uniforms OC
04/30/2016
1700010648
510305
207
18300
20350
647.93
R/O req by Dept for back ordered mdse
'Tdml CDBG Fund $
647.93
1.6E+09
3716
Pyramid Fence Company Inc
12/31/2015
1700008897
500000
208
19500
40122
700029
3,970.00
R/O due to contract term ending 12/31/17
1.6E+09
C00377
22139
Scientific Resource Surveys Inc
06/30/2016
1700008972
500000
208
19500
40112
700029
7,095.50
R/O due to contract end date 10/01/17.
.1.6E+09
C00263
22766
Q3 Engineers Inc
08/15/2015
1700009484
500000
208
19200
40112
700080
2,072.00
R/O per Dept- no authorization to close this PO given to purchasing.
Total Park Development Fees Fund. $
13,137.50
1.6E+09
2795
Kabbara Engineering
06/30/2016
1700009483
500000
209
19200
30122
550011
51,511.20
R/O due to contract term ext to 07/01/18
Total
Drainage Fees Fund $
51,511.20.
-
1.6E+09
19471
VA Consulting Inc
0/30/2015
1700008830
500000
214
19300
30210
300146
5,521.18
R/O due to unpaid invoices per dept.
1.6E+09
22423
Horizons Construction Co Intl Inc
10/15/2015
1700009179
500000
214
19300
30210
350018
44,459.50
R/O req by dept incompete Project
1.6E+09
M0353
3212
Onward Engineering
01/07/2016
1700009204
500000
214
19300
30210
300129
17,663.37
R/O per dept- no authorization to close this PO given to purchasing.
Total Traffic Impact Fees Fund $.
.67,644.05
Page 1 of 3
ATTACHMENT21-1
FY 16-17 SPECIAL FUNDS
CARRYOVER PURCHASE ORDERS
PO#
PO REF#
Vendor#
Vendor Name
Due Date
New PO#
Account
Fund
Org
Program
Project
PO Balance
Nates
1.6E+09
2617
Intematlonal Business Machines Corp
08/05/2015
1700009907
510302
217
15400
10127
7,200.00
R/O per dept due to Incomplete project 09/08/16,
10762
C01020
24305
C3 Tech nology Services
06/01/2016
1700010762
590801
217
15400
10127
6,307.20
R/O req by A/P email 09/20/16
-
Total Narcotics Forfeiture Fund/. $
13,507,20'
10221
W0235
23849
Global Power Group Inc
06/30/2016
1700010221
500000
401
19200
30112
4D0015
5,573.85
R/O due to incomplete project: and no OK to close
10850
C01146
24407
Start Fresh Building Maintenance Inc
06/30/2016
1700010850
500000
401
19500
50910
200062
1,500.00
R/O Req by A/P dept email 08/03/16
10289
C00218
21493
St George Construction Inc 15-10
06/30/2016
1700010289
500000
401
19200
50910
200064
78,689.13
R/O Per dept, no authorization to close this PO
10289
000218
21493
St George Constructlonlnc 15-10
06/30/2016
1700010289
500000
401
19500
50910
200064
340.00
given
R/O Per dept,no authorization to close this PO
10295
C00215
13481
Tolar Manufacturing Company Inc
11/20/2015
1700010295
500000
401
19300
30210
370042
2,754.00
given
R/O due to B/O of 6 bus benches -NO Invoice 08/30/16
10315
000365
23955
WLC Architects Inc
06/30/2016
1700010315
500000
401
16200
50905
200076
185,191.10
R/O due to contract term end 07/31/19
10385
000487
24068
RM Architecture
06/30/2016
1700010385
500000
401
19500
50910
200063
30,805.31
R/O due to contract end date 09/15/17
10386
C00487
24068
RM Architecture
06/30/2016
1700010386
500000
401
19500
50910
200063
39,142.53
R/O due to contract end date 09/15/17
10387
C00525
23067
Asakura Robinson Co LLC
06/30/2016
1700010387
500000
401
195W
50910
200063
11,600.00
R/O due to contract end date 09/15/17
10398
000248
24071
Fence Menders Inc
01/29/2016
170030398
500000
401
195W
50910
200062
1,900.00
R/O req by dept due to missing unpaid invoice
10403
C00541
17030
Civil Source
06/30/2016
1700010403
500000
401
19300
30210
350017
79,700.00
R/O due to contract end date 10/19/18
10412
C00562
17030
Civil Source
06/30/2016
1700010412
500000
401
19200
40112
700115
61,324.00
R/O req by A/P email 09/07/16
10412
C00562
17030
Civil Source
06/30/2016
1700010412
500000
401
19200
40112
700116
670.00
R/O req by A/P email 09/07/16
10412
000562
17030
Civil Source
06/30/2016
1700010412
500000
401
19500
40112
700113
6,752.50
R/O req by A/P email 09/07/16
10445
00580
21277
Endemic Environmental Services Inc
06/30/2016
1700010445
500000
401
19200
40112
700109
1,195.00
R/O due to contract term ending 10/3117.
10476
C00631
11626
Glenn Lukas & Associates Inc
06/30/2016
1700010476
500000
401
19200
40112
700109
14,376.13
R/O req by A/P email 08/10/16
10480
C00643
24157
Kitchell Cem
06/30/2016
1700010480
500000
401
16200
50905
2OW76
609,420.00
R/O req by A/P email 08/24116
10480
C00643
24157
Kitchell Cem
06/30/2016
1700010480
500000
401
19500
50910
2W063
296,798.00
R/O req by A/P email 08/24/16
10504
C00620
23249
Johnson Favaro LLP
06/30/2016
170010504
500000
401
19200
40112
80W15
2,280,458.20
R/O req by A/P email 07/27/16
10574
000516
21277
Endemic Environmental Services Inc
03/11/2016
1700010574
500000
401
1920
40112
700029
17,942.27
R/O req due to contract end date 01/31/18.
10575
W0742
21277
Endemic Environmental Services Inc
03/11/2016
17001075
500000
401
192W
40112
70029
3,337.60
R/O due to contract end date 01/31/18
10746
CW998
915
Advanced Equipment Com
06/30/2016
1700010746
500000
401
19500
50910
200062
7,513.79
R/O due to incomplete project as of 09/06/16
30748
03037
12405
Micon Construction
06/30/2016
1700010749
500000
401
19200
40112
700092
19,893.36
R/O req by A/P email 08/24/16
10781
00499
24445
KASA Construction Inc
06/30/2016
1700010781
500000
401
19200
40112
450008
397,051.00
R/O req by A/P email 07/27/16
10801
001062
24525
Signature Painting
06/30/2016
1700010801
SWW0
401
19500
50910
200068
17,000.00
R/O req by O. Lovell 09/08/16 due to delay in
10816
01086
22951
Tandus Centiva US LLC
O6/30/2016
1700010816
500000
401
19500
50910
800013
43,447.00
project.
R/O req by A/P email O/03/16
10817
C01099
22951
Tandus Centiva US LLC
06/30/2016
1700010817
500000
401
19500
50910
200062
12,441.81
R/O req by A/P email 08/03/16
10818
C01100
22951
Tandus Centiva US LLC
06/30/2016
170010818
500000
401
1950
5030
200062
6,656.20
R/O req by A/P email 08/03/16
10819
001085
24530
Azplundh Construction Corp
06/30/2016
1700010819
500000
401
1930
30210
370035
442,SS7.W
R/O req by A/P email 08/03/16
10826
01071
24563
Commercial Coating Resource Inc
06/30/2016
1700010826
500000
401
19500
50910
200062
1,800.00
R/O req by A/P email 07/20/16
10851
01150
24636
Lines &lLamps, Inc
O6/30/2016
1700010851
500000
401
19500
50910
200062
1,167.20
R/O req by A/0 due to late invoice.
10852
01088
24529
Smart Tech Group Inc
06/30/2016
1700010852
5WDD0
401
19200
30112
300150
105,531.00
R/O req by A/P consul 08/24116
10853
C00795
15809
Smith Emery Laboratories
06/30/2016
1700010853
500000
401
19200
50910
200064
192.50
R/O Req by contract term endind 05/24/18
1.6E+09
C00411
2795
Kabbara Engineering
06/30/2016
1700008616
5000W
401
19200
40112
700029
135,957.20
R/O due to contract end date of 12/31/16
1.6E+09
22423
Horizons Construction CO Inti Inc
10/15/2015
1700009180
500000
401
19300
30210
350014
3,OW.00
R/O req by A/P email 08/24/16 after final 15/16 payment on 08/25116
1.6E+09
8798
CNC Engineering Inc
02/03/2016
17MM9195
500000
401
193DD
30210
3W356
5,621.11
R/O req by dept D. Cho W/23/16
1.6E+09
3212
Onward Engineering
02/03/2016
170009196
500000
401
19300
30210
30355
3,472.12
R/O per dept- no authorization to close this PO given to purchasing,
1.6E+09
00353
3212
Onward Engineering
01/07/2016
1700009204
500000
401
1930
30210
30129
19,280.02
R/O per dept- no authorization to close this PO given to purchasing.
1.6E+09
3129
KOA Corporation
06/30/2016
1700009244
500000
401
19300
30210
37035
11,692.06
P/O due to contract end dated 06130/18
1.6E+09
C00063
23067
Asakura Robinson Ce LLC
06/30/2016
1700009674
50000
401
19500
20111
350024
530.00
R/O req by dept. contract term ends 10/21/16
1.6E+09
C00053
23067
Asakura Robinson Cc LLC
06/30/2016
1700009674
50000
401
19200
40112
350025
11,350.00
R/O req by dept. contract term ends 10/21/16
1.6E+09
23225
V & E Tree Service Inc
12/31/2015
1700009810
500000
401
19200
30112
400015
18,050.00
R/0 per dept - no OK to close PO as of 08/05/16
1.6E+09
4857
Cl Concrete Construction Inc
08/20/2015
170009872
500000
401
19500
40111
700106
33,816.00
R/O per dept- no OK to close PO as of08/05/16
1.6E+09
23423
Graphic Solutions Ltd
06/30/2016
1700009969
500000
401
1930
30210
36002
18,887.61
R/O req by dept due to contract end dated 04/01/18
1.6E+09
10813
RIM Design Group Inc
06/30/2016
1700009970
500000.
401
19200
40112
700110
61,531.43
R/O Due to contract end date 03/01/18
Total Capital
Improvements Fund $
5,107,908.03.E
W
' Page 2 of 3
ATTACHM ENT 2H
FY 1617 SPECIAL FUNDS
CARRYOVER PURCHASE ORDERS
POU
PO REF#
Vendor#
Vendor Name
Due Date
New PM
Account
Fund
0,
Program
Project
PO Balance
Notes
1.6E+09
21549
EI Camino Construction & Engineering
01/15/2016
1700008764
500000
403
19200
30112
400015
6,481.15
R/0
per dept. not authorized to close PO
1.6E+09
22423
Horizons Construction Cc Intl Inc
10/15/2015
1700009180
500000
403
19300
30112
350014
36,967.83
R/0
req by A/P email 08/24/16 after flna115/16
on 08/25/16
1.6E+09
C00353
3212
Onward Engineering
01/07/2016
1700009204
500000
403
19300
30210
300129
7,215.00
RIO
per dept - no authorization W close this PO
payment
given to purchasing.
1.6E+09
3828
RU Noble Company
10/15/2015
1700009296
500000
403
19200
30112
400015
23,451.43
RIO
due to incomplete Project.
1.6E+09
3627
Black Rock Construction Company
08/28/2015
1700009968
500000
403
19200
30112
400015
17,675.00
R/0
due W incomplete payments.
Total
Measure
M Construction Fund , $
, -: 91,790.41
10287
C00367
23952
Unique Performance Constloc 15-11
06/30/2016
1700010287
500000
415
19300
30210
370049
1,791.76
RIO
due to incomplete project
-
1.6E+09
8920
Iteris Inc
06/30/2016
1700008749
500000
415
19300
30241
370040
13,885.79
RIO
due to contract end date 06/30/18
1.6E+09
8920
Iteris Inc
06/30/2016
1700008750
500000
415
19300
30241
370041
13,089.99
R/O
due to contract end date 06/30/18
1.6E+09
14065
Albert Graver &Associates Inc
06/30/2016
1700008751
500000
415
19300
30241
370039
1,057.14
R/O
due to contract end dated 06/30/18
1.6E+09
19471
VA Consulting Inc
09/30/2015
1700008830
500000
415
19300
30210
300146
16,564.04
RIO
due to unpaid invoices per dept.
1.6E+09
C00353
3212
Onward Engineering
01/07/2016
17OW09204
500000
415
19300
30210
300129
26,495.01
RIO
per dept- n0 authorization to close this PO
given to purchasing.
1.6E+09
2795
Kabbara Engineering
06/30/2016
170009483
500000
415
1920
30122
55WI1
95,663.80
RIO
due to contract term ext to 07/01/38
1.6E+09
17030
Civil Source
06/30/2016
170000701
SOON
415
19300
30210
30142
31,322.25
RIO
due to contract term 07/15/17
1.6E+09
14065
Albert Grover &Associates Inc
06/30/2016
1700010062
500000
415.
19300
30241
370047
527,358.42
R/O
due to contract end date 05/06/20
Total Measure
M2. Fund $
707,228.20
10263
C00157
3129
KOA Corporation
06/30/2016
1700010219
500000
416
19200
30112
400015
309,809.70
RIO
req by Arach Rahimian on 08/10/16
10157
C00033
4498
West Coast Arborists Inc
06/30/2016
1700010157
500000
416
19200
30112
400015
32,300.00
RIO
due to contract and date 9/30/17
10219
C00234
23240
American Asphalt South Inc 15-06
06/30/2016
170W10219
500000
416
192W
30112
4WO15
309,809.70
RIO
req by Arach Rahlmian on 08/10/16
1.6E+09
4857
Cl Concrete Construction Inc
08/20/2015
170009872
5WD0
416
19200
30112
40015
2,167.82
RIO
per dept- no OK to close PO as of 08/05/16
1.6E+09
4857
0 Concrete Construction Inc
03/08/2016
1700010076
500000
416
19200
30112
400015
10,424.60
RIO
due to dept non -authorization to close PO
1.6E+09
4857
G Concrete Construction Inc
01/06/2016
1700010080
500000
416
19200
30112
400015
32.00
RIO
due to dept.non-authorization to close PO
10287
00,367
23952
Unique Performance Constlnc 15-11
06/30/2016
1700010287
530401
416
19300
30210
248.24
RIO
due to incomplete project
Total Measure M2
Falrsham $
664,792.06
1.6E+09
C00484
24041
Pierce Manufacturing Inc
04/10/2016
1700010414
590502
601
19500
50920
0.02
RIO
due to undelivered vehicle as of 06/30/16
10411
C00428
3359
Nixon Egil Equipment Co
01/29/2016
170010411
590504
601
1950
50920
173,044.96
RIO
Req by A/P 07/26/16 email.
1.6E+09
C00281.
21631
National Auto Fleet Group
10/30/2016
1700010311
590504
601
19500
50920
114,759.27
RIO
due to undelivered vehicle as of 06/30/16
Total
Equipment Replacement
Fund$
28],804,25
10373
C00512
24040
Environmental Science Associates
06/30/2016
1700010373
215520
701
1,750.00
R/O
due to contract end date 10/31/17
10652
C00243
24229
Michael Baker lntemational Inc
06/30/2016
1700010652
215520
701
7,417.33
R/O
due to contract end date of 03/06/17
Total Deposits Fund $
9,167.33
Grand Total Special Funds $
9,374,213.30
W
�w
Page 3 of 3
ATTACHMENT 2I
CIP STATUS REPORT as of
February 2017
page 1 CIP Status Project 2-3-2017 2/7/2017 11:19 AM
FUNDING ALLOCATED TO DATE (OR
PROJECT
STATUS
UNENCUMBERED BALANCE WHERE NOTED(
FY
AMOUNT OF ANY GRANTS
ADA Accessibility Improvements - TeWinkle Park: The
Americans with Disabilities Act Title III requires that owners of
buildings that are considered to be places of public
Design work complete. This project
accomodations remove those architectural barriers and
is scheduled to be advertised in
communications barriers that are considered readily accessible
February.
in accordance with the resources available to building
Unencumbered
ownership to allow use of the facility bythe disabled.
$252,350.00 Balance
FY15/16
$252,350.00 CDBG
Arlington Drive Bioswale and Dry Weather Diversion Project:
Citywide Storm Drain. This project entails the removal of
OCTA Grant requires project award
$910,000.00
FY14/15 &
FY35/16
$910,000.00 Drainage Fee
approximately 70,000 sq. ft. of asphalt and construct of a
by June 30, 2017, therefore
vegetated bioswale and decomposed granite multipurpose trail.
advertisement for construction by
M2Environmental
The trail will be about one mile in length and the bioswale will
March 31, 2017. $1,000,000 in
$1,690,000.00
$1,690,000.00 Grant
be approximately 2,500 LF. Removal of asphalt will eliminate
additional funding needed to
runoff caused by impervious roadway, collect in the bioswale
complete.
and infiltrate into the soil.
OC Fair
$1,500,000.00
$1,500,000.00 Contribution
Bicycle Racks at Public Parks/Facilities: new bicycle racks at
Designs submitted to Caltrans for
seven City facilities. The intent is to promote bicycle usage
review and approval. Awaiting
IFY13/14
1
citywide and customized bicycle rack designs for each facility.
Caltrans approval.
$39,050.00
$35,000.00 BCI
Bike committee selected three bike
Bicycle Rack Improvements Citywide: Installation of new custom
racks for city hall and senior center.
designed bicycle racks at various facilities within Costa Mesa.
Following implementation additional
locations will be identified.
$50,000.00
FY16/17
page 1 CIP Status Project 2-3-2017 2/7/2017 11:19 AM
-4�
page 2 CIP Status Project 2-3-2017 2/7/2017 11:19 AM
FUNDING ALLOCATED TO DATE (OR
PROJECT
STATUS
UNENCUMBERED BALANCE WHERE NOTED)
FY
AMOUNT OF ANY GRANTS
Bristol Street Projects: A,. B, C, D, & E (16-20): Project A = Bristol
$400,000.00 HSIP
Street Median Improvement (Bristol Street from Baker Street to
Randolph Ave and 1-405 to Baker Street). Project B = Rehab of
$800,000.00 Measure M2
Bristol and Bear (Bear from 1-405 Fwy to Northerly City Limits at
$3,675,000.00
Wakeham Place and Bristol Street from 1-405 FWY to Randolph
$300,000.00 Gas Tax
Avenue. Project C=Santa Ana Delhi Channel Diversion Project
Award 1/17
New funding;
(From Randolph Ave to Baker Street). Project D = Bristol Street
$330,000 from
Traffic Signal Project (Bristol Street @ The Camp and Bristol
City of Santa Ana
Street @ Newport Blvd Southbound Frontage Road. Project E _
$600,000from
Storm Drain Improvements at Randolph.
Measure M2
(Unencumbered)
$200,000.00 Drainage Fees
CDBG Project: (2015-2016) Westside Improvements: This
project consists of conducting field survey and preparation of
FY15/16
$175,943.00 CDBG
construction documents for the repair of curb and gutter and
Design Phase
rehabilitation of Bay and Pomona streets.
unencumbered$127,600.50 balance
FY16/17
$298,725.00 CDBG
City Hall First Floor Improvements: Remodel of Council
Chambers, Audio Visual Control Room, 1st Floor Restrooms,
Conference Room 1A, Employee/Community Lounge, City Hall
Design Phase
Print Shop and the creation of an Outdoor Public Meeting
space.
unencumbered
$2,582,000.00 balance
Proposal received based upon JPA
City Hall PA System Replacement
pricing Additional $10,000 funding
needed.
$100,000.00
FY16/17
Citywide New Sidewalk and Parkway Maintenance Project (2015
$1,930,000.00 Gas rax
2016) (16-07) (Zones 14, 25, 26, and 27)
Construction to begin February 2017
$1,930,000.00
FY15/16
Citywide School Zone Traffic Calming Project (15-04) : The
Radar feedback flashers complete.
intent of this project is to improve school zone safety with the
School zone flashers complete.
installation of speed feedback signs, pedestrian countdown
Pedestrian countdown heads and
timers, school zone flashers, and minor striping and signing
modules to be installed.
Adding ADA ramps & 2 Radar
improvements citywide in Costa Mesa.
Feedback signs on 19th St (CO2).
$706,200.00
FY12/13
$706,200.00 SRZS Funds
$450,000.00
FY12/13
Citywide Storm Drain Improvements (12-13): Project consists of
- - _
Final design and environmental
$885,000.00
FY16/17
-4�
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4:
N page 3 CIP Status Project 2-3-2017 2/7/201711:19 AM
FUNDING ALLOCATED TO DATE (OR
PROJECr
STATUS
UNENCUMBERED BALANCE WHERE NOTED)
FY
AMOUNT OF ANY GRANTS
construction of an underground Storm Drain System at the
south end of Fairview Park from Pacific Avenue to Canyon Drive.
review under way
Drainage
$365,000.00
FY16/17
$365,000.00 Impact Fee
Citywide Street Improvements Project: Provides major
$1,400,000.00
$1,400,000.00 Measure "M2"
rehabilitation to City streets which are in immediate need for
improvement. The program is implemented in accordance with
These projects are scheduled to be
the Pavement Management System to meet the City Council
advertised for construction in winterof
2017
$1,070,000.00
$1,070,000.00 Gas Tax
Goal to reach and maintain an average Citywide Pavement
Condition INdex (PCI) of 85 by 2017.
Citywide Unimproved Alleys (15-16): Flower St Alley between
Orange Ave and West End. Flower St. Alley between Orange
Ave, and Santa Ana Ave. Broadway Alley between Orange Ave
Design Phase
$500,000.00
FY15/16
$500,000.00 Gas Tax
and Westminster Ave. Broadway Alley between Westminster
Ave and Santa Ana Ave.
$500,000.00
FY16/17
$500,000.00 Gas Tax
Citywide Way Finding Signage Program: This funding is for a
comprehensive study citywide to identify points of interest and
Project in design phase. Conceptual
importance in order to establish the locations of directional
plan developed.
signs for guidance throughout the City.
$50,000.00
FY14/1S
Close Off Wall Openings at Various Locations: To close off
openings that have historically been used for unintended uses;
including illicit activities. CC has approved closing of several
Design Phase
locations along Victoria Street and one on Fairview Road at
Dorset Lane.
$160,000.00
FY16/17
East 19th Street (Safe Route to School) from Church Street to
Irvine Avenue (16-17) Federal Project No. SRTSC-5312(089)
Award 2/21
Funding from M2 will cover
the balance of funding
needs.
FY13/14
$770,900.00 SRTS
Fairview Park Delineation Fencing: This project addresses
mitigation measures required by the Mitigated Negative
On hold
Declaration for the Fairview Park Master Plan.
Unencumbered
$60,000.00 Balance
FYSS/16
Fairview Park Master Plan: North Bluff Trail & Habitat
Staff is actively seeking grants for
Restoration Project
implementation of the various
elements of the Master Plan.
Ifuture
$200,000.00 CA Parks
4:
N page 3 CIP Status Project 2-3-2017 2/7/201711:19 AM
W page 4 CIP Status Project 2-3-2017 2/7/2017 11:19 AM
FUNDING ALLOCATED TO DATE (OR
PROJECT
STATUS
UNENCUMBERED BALANCE WHERE NOTED)
FY
AMOUNT OF ANY GRANTS
Review by Parks and Recreation
Fairview Park Parking Lot Lighting: Funding for the design and
Commission is scheduled to take
installation Of energy-efficient parking lot lighting for the
place early next year. Environmental
parking lots west of Placentia Avenue.
determination completed.
Consultant completing PS&E's
Unencumbered
$650,000.00 Balance
FY13/14
$335,000.00
FY12/13
Technical reports are being updated.
park
Fairview Park- Placentia Avenue Connector Trail: Replacing the
Environmental document for trail
Development
existing eight foot asphalt trail with colored concrete.
between Pacific and Canyon and
$250,000.00
$250,000.00 Fund
associated entryway improvements
Bicycle
underway.
Corridor
Improvement
$835,959.00 Grant
$835,959.00 Program
Fairview Park- Rehabilitate park parking lot(s)
Project being advertised for
construction.
$202,250.00
FY16/17
Fairview Park- Plant Establishment and Pond Maintenance
Not yet started
$100,000.00
FY16/17
Fairview Park Wetlands and Riparian Habitat Project: Complete
Staff continues to pursue funding
Year 5 of the maintenance &monitoring plan
opportunities for additional habitat
unencumbered
restoration projects.
$0.00 Balance
FY15/16
Fairview Road HSIP Improvements -Adams to Baker: project
provides improved traffic operations by restricting turning
Submitted authorization to proceed
$80,000.00
FY16/17
$63,000.00 Federal HSIP
movements at various driveways and a new traffic signal at the
with design request to CalTrans.
intersection of Fairview Road and Village Way.
$630,600.00
FY17/18
$567,540.00 Federal HSIP
$20,000.00
FY13/14
Field Lighting Program at Various School Sites: Partnership with
NMUSD has completed feasibility
$40,000.00
FY14/15
the School District to install permanent sports lights.
studies. Presentation to NMUSD
Board scheduled for this month.
Unencumbered
$1,850,000.00 Balance
FY15/16
Fire Station No. 1 Demolish Existing and Construct New Facilitity
Construction tentatively scheduled to
FY15/16 &
(16-16)
begin March 2017
$8,400,000.00
FY16/17
$15,000 expended to date, and
$25,000 next 30 to 60 days. Then
Fire Station #2-6: Critical Infrastructure Protection
balance will go toward ballistic glass
security system. $20,000 proposed
for each year from FY17-18 through
FY19-20.
1 $60,000.00 funding
FY16/17
W page 4 CIP Status Project 2-3-2017 2/7/2017 11:19 AM
PROJECT
STATUS
FUNDING ALLOCATED TO DATE (OR
UNENCUMBERED BALANCE WHERE NOTED)
FY
AMOUNT OF ANY GRANTS
Fire Station No. 4 Parking Lot Rehabilitation: Creates new
handicapped parking stalls, ADA path of travel to the building,
Project scheduled to be advertised
and rehabilitation of the parking lot pavement.
February 2017
Unencumbered$330,000.00
Balance
FY15/16
Harbor Blvd & Gisler Ave Intersection Improvement (16-02):
project to construct an additional eastbound optional through-
Construction to begin February 2017,
left turn lane at this intersection. This requires widening of
coordinating with multiple utility
Gisler Avenue on the south side just west of the intersection.
relocations, SCE to realign mainline
The work requires traffic signal modification and
prior to construction
undergrounding of one Southern California Edison power pole.
$756,086.00
FY15-16
$496,538.00 Measure "M2"
Civil Source selected for design
Harbor Boulevard Medians - Wilson Street to 19th Street:
services. Consultant has completed
Construction of raised landscaped medians and consolidates left
the design concepts and rendering
turn access, improves overall traffic operations. Design phase
forthe public outreach meetings.
includes detailed studies of all driveways and outreach to
Meetings held with five major
adjacent businesses in determining the median locations.
property owners. Public meeting
held on August 16th, comments
received and are being addressed.
$1,088,100.00
$528,100.00 HSIP
Harbor/SouthCoast Intersection Improvements -Design: The
intersection of Harbor Boulevard - South Coast Drive
On hold (Request for Proposals for PE
experiences significant congestion during morning and evening
phase to be issued.) Funds to be
peak periods and is at Level of Service D.
carried -over in a few weeks.
Traffic Impact
$200,000.00
FY15/16
$200,000.00 Fees
Hyland/MacArthur Intersection Improvements - Design
To be completed in next two to three
months.
$37,500.00
$37,500.00 M2
1-405 Widening: Could be May orJune ground breaking. Will
Design review work expected in mid
have major traffic impact on city.
2017 (CalTrans Design/Build)
Grant application submitted
Jack Hammett Sports Field Improvements: FY15/16 funding was
November 1, 2016 to the California
lif
$2500,000.00
FY15/16i
to design and contruct two synthetic turf fields. Additional
Department of Parks and Recreation
Park
funding for FY16/17 to fund accessible walkways and restroom
for the installation of sports turf to
$2370,965.00
FY16/17
Development
$2,370,965.00 Fund
expansion.
replace the grass. This project is
scheduled to be advertised in the
spring 2017.
Unencumbered
$275,000.00 Balance
FY16/17
$275,000.00 CDBG
Project in Design Phase.
Lions Park Projects: Demolish NCC, construction of a new
Construction anticipated to start in
library and renovating/repurposing the existing library facility t0
July 2017.
become the new NCC.
$351,000.00
FY16/17
$300,000.00 Gas Tax
'� pages CIP Status Project 2-3-20172/7/201711:19 AM
page 6
CIP Status Project 2-3-2017 2/7/2017 11:19 AM
FUNDING ALLOCATED TO DATE (OR
PROJECT
STATUS
UNENCUMBERED BALANCE WHERE NOTED)
FY
AMOUNT OF ANY GRANTS
Median Landscape and Irrigation Improvements (16-19): On
Construction tentatively scheduled
-
Mesa Verde Drive from Adams Ave West to Adams Ave East.
for February 2017
$606,127.00
FY14/15
Newport Blvd Landscape Improvements: The Newport
Boulevard frontage roads between 19th Street and Bristol
Topo Survey completed, Conceptual
Street include a number of areas adjacent to the SR-55 Freeway
Design Phase completed, Design
that remain unimproved and the parkways do not include
Development Phase underway - 90%
planter/bufffers between the traveled ways and the sidewalk.
design to City in January 2017
unencumbered
$25,000.00 Balance
FY15/16
Newport Boulevard Widening Design - 19th Street to 17th
Street: the intent of the proposed project is to design the
widening of southbound Newport Boulevard within the subject
Design on hold. Request delay of
$281,250 Measure M2
limits to address operational deficiencies and accommodate
project to fy 17/18
Traffic Impact
current and projected traffic volumes.
$656,250
FY16/17
$375,000 Fees
Old Newport Blvd Rehab Project
Construction phase on hold pending
(N/B from 16th St to 15th St)
funding allocation.
Open Space Master Plan Update: The Parks and Recreation
Commission and City staff rely upon this document as a
Presentation to the Parks and
planning tool to carry out the City's General Plan's Open Space
Recreation Commission tentativelyscheduled
for March 2017
unencumbered
and Recreation element's goals and policies.
$31,630.00 Balance
FY14/15
Park Security Lighting: This project replaces deteriorated or
missing security lighting around the lakes at TeWinkle Park and
TeWinkle Park scheduled to be
Park
Shiffer Park.
advertised February 2017
unencumbered
Development
at
$375,069.34 Balance
FY13/14
$424,699.00 Fund
$212,531.00 CMAQ (BCIP)
Placentia Avenue Bicycle Signal Installation (14-01)
Order negotiation with bonding
company to replace contractor.
$244,288.00
FY13/14
$31,757.00 AQMD
Placentia Avenue Median Project: construction of landscaped
median on Placentia between Adams and Wilson. This will
improve the streetscape adjacent to Fairview Park and Estancia
FY15/16
$400,000.00 Gas Tax
High School, and also improve the traffic operations on the
Consultant has finalized plans.
street.
Awaiting CalTrans approval.
$1,579,700.00
FY13/14
$729,700.00 HSIP
Police Department and Fire Station #4 Generator Replacement
Design in progress
unencumbered
$600,000.00 Balance
FY15/16
Project V - community based transit
Agreements being finalized for
1
approval by Council in February.
$3,100,700.00
FY16/17
$2,790,630.00 Measure M2
page 6
CIP Status Project 2-3-2017 2/7/2017 11:19 AM
bN
page 7 CIP Status Project 2-3-2017 2/7/2017 11:19 AM
FUNDING ALLOCATED TO DATE (OR
PROJECT
STATUS
UNENCUMBERED BALANCE WHERE NOTED)
FY
AMOUNT OF ANY GRANTS
Selected CNC Engineering for
Red Hill Avenue Median Project: construction of landscaped
designing the proposed
medians between McCormick Avenue and Bristol Street.
improvements (median) along RedHill.
Awaiting CalTrans approval.
$871,300.00 $93,100.00 City Match
$778,100.00 HSIP
Security Camera Project: furnishing, installing, programming,
licensing, integrating, testing, and the commissioning of closed
Design Phase
circuit video cameras and related equipment at five City owned
locations in Costa Mesa.
Unencumbered
$275,000.00 Balance
FY15/16
Senior Center ADA Restroom Improvements: Renovation and
accessibility enhancements of two staff restrooms on the 1st
floor; two men's and two women's public restrooms on the 1st
Preparing Request for Proposal
floor and 2nd floor. Based on a Compliance Assessment report
(RFP's)
completed in 2015.
$125,000.00
FY16/17
Tanager Bike Trail Improvements: Segment 1 of the Bike Trail
Rehabilitation project which will introduce a new loft wide PCC
concrete bike trail with integral colored concrete from Harbor
Blvd. to Harla Ave.- City to match color of new Harbor Bike Trail
Project being advertised.
Improvement Project recently completed. Second and final
segment of the trail between Harla Ave. and Golf Course Dr. to
include slurry seal and localized asphalt concrete dig -outs.
30%
Tewinkle Park -Skate Park Expansion: The expansion is to
provide a dedicated area of approximately 12,000 to 15,000
square feet foryoung/beginner skaters. It will enlist the
q
Conceptual Design Phase, public
$so,000.00
Fv15/16
support and collaboration of the skating community to come up
outreach and coordination with the
with the ideal layout for the proposed expansion and its
skating community to start in
integration with the existing facility. The FY15/16 funding for
February 2017
Skate Park II has been repurposed toward the engineering for
this expansion project.
Unencumbered
$20,000.00 Balance
FY16/17
Traffic Signal Modification Project- Bakerto Coolidge
Haven't started yet.
unencumbered
$50,000.00 Balance
FY16/17
Traffic Signal Coordination Project - Fairview Road
Project on hold. Request to delay
project to 17/18.
$2,074,745.00
FY16/17
$1,949,149.00 M2
Traffic Signal Coordination Project - Bristol Street
Design being finalized
$706,916.00
FY16/17
$581,520.00 M2
bN
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V page 8 CIP Status Project 2-3-2017 2/7/201711:19 AM
FUNDING ALLOCATED TO DATE (OR
PROJECT
STATUS
UNENCUMBERED BALANCE WHERE NOTED)
FY
AMOUNT OF ANY GRANTS
Implementation completed for City
Traffic Signal Coordination Project - Newport Blvd
intersections; Caltrans intersections
pending
$735,000.00
FY16/17
$650,000.00 M2
Traffic Signal Coordination Project - Harbor Boulevard
Implementation in progress
$1,097,214.00
FY16/17
$917,620.00 M2
Traffic Signal Installation - Baker to Randolph
Design to be initiated.
Unencumbered
$250,000.00 Balance
FY16/17
M2
TraffiCSignal Coordination Project- Sunflower Avenue
Under design
$725,000.00
$617,960.00 M2
W 17th Widening - Placentia to Superior (Design)
Conceptual plans submitted byconsultant
$325,000.00
$262,500.00 M2
Environmental analysis is underway.
Draft Preliminary Environmental
West 19th Bicycle Trail Project: Provides for the design and
Study (PES) submitted to Caltrans.
construction of a new bicycle trail connecting West 19th Street
Field Review meeting conducted with
and the Santa Ana River trail system.
Caltrans, design and environmental
consultants. Preparation of 70%
plans underway.
$2,100,000.00
$1,700,000.00 ATP
Wilson Street Widening Design -College Avenue to Fairview
Road: Wilson Street is designated as a Secondary Arterial
according to the Orange County Transportation Authority's
Master Plan of Arterial Highways as well as the City General
Project on hold. Request delay of
Plan Circulation Element and the proposed project will design
project to FY 17/18
$281,250 Measure M2
Wilson Street to the recommended roadway capacity and
Traffic impact
geometrics.
$631,250.00
FY16/17
1$350,000 Fees
,Maintenance Services CIP Projects:
Balearic.Community Center: Replace Electrical Service
Waiting on spec revisions from
Consultant
$45,000.00
FY12113
Building Modification Projects
Several underway: approximately
40% complete
$407,400.00
FY16/17
City Hall - 4th Floor Interior Painting
Project underway.
$80,000.00
FY15/16
City Hall - 4th Floor Carpet & Moving
Project underway.
$164,000.00
FV15/16
Corp Yard Fleet
Install Emergency Generator &
Transfer Switch
$90,000.00
FY14/15
V page 8 CIP Status Project 2-3-2017 2/7/201711:19 AM
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w page 9 CIP Status Project 2-3-2017 2/7/201711:19 AM
FUNDING ALLOCATED TO DATE (OR
PROJECT
STATUS
UNENCUMBERED BALANCE WHERE NOTED(
FY
AMOUNT OF ANY GRANTS
Corp Yard/Police Facility - Replace automated fuel dispensing
authorization and tracking system
Project underway.
$132,000.00
FY16/17
Corporation Yard - Replace four fuel dispensers
Specifications being developed
$50,000.00
FY16/17
Temporary patch completed. Need
DRC - Repair Pool Plaster
to request additional funds for FY17-
18 to replaster entire pool
$100,000.00
FY14/15
Paularino Park -Replace Picnic Shelter: To replace the
deteriorating wood shelter with a prefabricated steel structure.
This project also replaces the concrete area underneath the
Po issued on shelter
shelter.
$70,000.00
FY16/17
Pinkley Park- Replace arbor: To replace the deteriorating
wooden and concrete arbor at Pinkley Park with a pre-
waiting on PO approval
fabricated steel structure.
$150,000.00
FY16/17
Senior Center - Design and Construct New Exterior Front Patio
RFP Development
$32,000.00
FY15/16
$32,000.00 CDBG
Senior Center- Restroom Renovations Design
RFP Development
$25,000.00
FY15/16
$25,000.00 CDBG
Tewinkle Park - Replacement of Pedestrian Bridges: Replaces
three wooden bridges with steel bridges.
Design Phase
$100,000.00
FY15/16
Update Streetscape Standards
Purchasing reissued PO with David
Volz to extend contract
$25,000.00
FY14/15
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w page 9 CIP Status Project 2-3-2017 2/7/201711:19 AM
Attachment 2J
CITY OF COSTA MESA
Parks & Community Services Department
MEMORANDUM
TO: STEPHEN DUNIVENT, INTERIM FINANCE DIRECTOR
FROM: JUSTIN MARTIN, RECREATION MANAGER
DATE: JANUARY 26, 2017
SUBJECT: MOBILE RECREATION PROGRAM EXPENSE AND FUNDING
The purpose of this memo is to provide important background information and fiscal
implications that are related to the addition of a Mobile Recreation Program in the City of
Costa Mesa.
BACKGROUND
On January 17, 2017, City Council voted 4-1, in favor of implementing a Mobile
Recreation Program in the City of Costa Mesa. A mobile recreation program, in simple
terms, refers to a traveling playground program on wheels that provides enrichment
opportunities through both structured and unstructured recreational and educational
activities, in areas of the community that may have insufficient access to, or financial
constraints to, City programs and/or parks. A program such as this will generally consist
of a van -size vehicle full of items like: athletic equipment, arts and craft supplies, games
and puzzles, tables and chairs and healthy snacks.
The Mobile Recreation Program is not a new idea in Costa Mesa. This program
previously existed and served the City's youth and tween population for up -to five days
per week during the school year and during summer break. The program successfully
operated for several years and saw growth in both participation and expense each year.
In fiscal year 2008-2009, the program was unfortunately eliminated due to budget
constraints.
The program is generally administered on location by several part-time staff members
that report to a full-time Department staff member.
From a historical financial standpoint, past total operating expenses of this program in
the City have ranged from $50,000 to $95,000 annually, depending on the total number
of program hours per week and season. This program was previously identified as fully
supported within approved Cost Recovery Guidelines for Recreation Activities and was
therefore free to all participants.
PROGRAM EXPENSE
Includes the purchase of a new fleet vehicle that is outfitted with interior shelving to fit
the needs of the program, staffing costs, administrative costs, supplies, health and
safety items, etc.
Total New Vehicle Expense (one-time): $41,939.39
o Cost of Vehicle Purchase: $32,815.39
o Cost to Outfit Interior: $3,762
o Annual Maintenance/Fuel/Labor: $2,362
o Vehicle Wrap Cost: $3,000
Page 1
Total Staffing Expense (4 part-time staff): $51.124
o Recreation Leader II: 3 Staff
• Total # of hours annually: 832 per each staff
• Hourly Rate: $11.91
• Annual Salary w/ Benefits: $10,281 per each staff
o Recreation Leader III: 1 Staff
• Total # of hours annually: 1040
• Hourly Rate: $14.42
• Annual Salary w/ Benefits: $20,281
Total Program Supply Expense: $10,250
o Stationary/Office Supplies: $500
o Small Tools and Equipment: $2,500
o Uniforms and Clothing: $300
o Safety and Health: $3,000
o Professional Development: $300
o Recreation (equipment): $3,500
o Telephone/Radio: $150
Total Program Expense: $103,313.39
Additional Considerations:
• This option will require a major purchase for anew vehicle.
• Year two total costs will decrease by approximately $39,500.
• This option will not require a Class B driver's license by staff.
FUNDING SOURCE
Currently, the mobile recreation program is unbudgeted. If Council should choose to
continue with the addition of the program, then staff recommends that funding be
allocated from the City's reserve fund to pay for the expense.
Parks & Community Services Department staff can continue to seek public/private
sponsorship funding as a means to off -set program related expenses.
Please let me know if you have any questions.
Justin Martin
Recreation Manager
Page 2 5G,
SUBJECT: FIVE-YEAR FINANCIAL PLAN UPDATE
DATE: FEBRUARY 14, 2017 - REVISED FEBRUARY 28, 2017
FROM: FINANCE DEPARTMENT
FOR FURTHER INFORMATION CONTACT: STEPHEN DUNIVENT (714) 754-5243
RECOMMENDATION:
Attachment 3
1. Receive and file the Five-year Financial Plan
2. Provide direction to staff regarding the issues raised in connection with the Five-year Financial
Plan and future priorities
BACKGROUND:
The last five-year financial plan was presented to Council on February 16, 2016. That plan
forecasted a deficit of $3,557,041 in year five. Since that time, FY 15-16 was completed and a
balanced budget for FY 16-17 was adopted. This report will recap the major assumptions and results
of the updated five-year financial plan.
ANALYSIS:
Updated revenue and expense projections are based on current budget, prior year actual trends and
various assumptions as described in the following sections of this report.
Revenue assumptions
• Sales Tax grows from the current $54,600,000 to $61,993,000 in year five at an annual
growth rate ranging from 0.5% to 2.3% based on the most recent HdL forecast prepared
specifically for the local Costa Mesa economy.
• Property Tax grows from $25,925,102 to $32,422,168 in year five at a 3.75% annual growth
rate.
• Transient Occupancy Tax grows from $8,531,000 to $10,132,152 in year five at a 3.5%
annual growth rate at the current 8% tax rate.
• Building permits and plan check fees are forecasted to decline by 10% for two years; then
grow slowly thereafter. The plan currently excludes any impact of the changes in use of the
current and future Ganahl Lumber sites.
• Golf course operations continue at the current level for five years
• No tax or fee increases are included.
• Overall revenues grow by an average of 2.7% per year reaching $134,756,066 by year five.
Employee costs
• Assumes the following regarding staffing levels:
o Continuation of the budgeted 6% rate for vacant positions
o Addition of six positions for the Fire Department approved on January 3, 2017.
Overtime costs are reduced accordingly.
o Further changes related to emergency medical transportation are not included at this
time pending future Council consideration. EA
Five-year Financial Plan I page 1
Initial reduction of six vacant positions related to the outsourcing of parks
maintenance and landscape work. A second year reduction of the final six positions
based on attrition is also included.
An additional one position per year is included to accommodate any City-wide service
needs that may occur in the future.
• Annual cost of living adjustments for all employee groups. The anticipated agreement with
CMCEA is included.
• Reduction in part-time costs by 5% per year as more vacant positions are filled
• Retirement rates based on the latest CalPERS valuations and current employee cost sharing
arrangements. The plan includes the conversion of the Miscellaneous and Police groups
annual required contribution to a percentage plus fixed dollar amount forthe unfunded liability
amortization. It also assumes the additional $500,000 per year for the accelerated payment
of the Fire side fund amortization and retirement cost to all part-time position costs.
Recognizes implementation of the CalPERS risk mitigation plan and the January 19, 2017
announcement by CalPERS (Attachment 3C) of the three-year phase in of the reduction to
the discount rate from 7.5% to 7%. This report uses the mid-range cost increase impact
provided by CalPERS which is 0.5% to 3.5% of payroll for normal cost and 2.5% to 17.5% of
the unfunded liability annual payment.
• Continues additional annual $250,000 contribution to the Self -Insurance fund to improve that
fund's balance.
• Total employee costs increase by about 5.3% per year.
Other operating expenses
• Reflects the anticipated net annual savings of $257,018 for the outsourcing of parks
maintenance and landscape work consistent with the October 4, 2016 report to Council.
• Reduces consulting by 5.5% per year reflecting the plan to fill additional vacant positions.
Debt
All required existing debt principal and interest payments continue to be made on schedule.
The plan also reflects the continuation of payments for future debt at the same payment level
of the 2003 Certificates of Participation after their payoff as presented in the Lions Park/Fire
Station 1 financing plan.
The Contingency account of $1,000,000 per year is reduced to $500,000 beginning FY 17-18
Capital expenses:
This plan continues the annual $200,000 allocation for future IT replacements. It also includes the
requirements of the Capital Asset Needs ordinance setting aside 5% of general fund revenues for
capital projects and 1.5% for capital facilities projects. This combined 6.5% would provide
$41,725,187 over the five years or an average of $8,345,037 per year. However, this plan
contemplates the sunset of the 1.5% portion of these funds after FY 19-20 when funds are
accumulated for the Lions Park projects.
The current seven-year capital improvement plan includes projects that total $275,395,960 or an
average of $39,342,000 per year before any adjustment for construction cost inflation. On a pay as
you go basis, annual prioritization of capital projects and continued seeking of grant funds will be
necessary.
Surplus/Deficit
• Due to the forecast of expenses increasing at a faster rate than revenues, there are deficits
forecasted for each year; $8,292,681 by year five.
62.
Five-year Financial Plan I page 2
These projected deficits will need to be addressed through the annual budget process and could
involve a combination of several strategies including:
• Cost reductions of lower priority items
Re -shaping service delivery
• Revisiting the capital asset needs (CAN) ordinance
• Revisiting the annual budgeted contingency amount
• Updating fees for full cost recovery
• Implementing new fees
• Exploring other revenue enhancements
Reserves
• This plan leaves reserves intact and does not contemplate using reserves to fund operating
expenses or to balance the plan in future years.
CONCLUSIONS:
This updated Five-year Financial Plan is based on realistic and conservative revenues and expense
assumptions. It serves as a foundation for the annual budget process as well as an opportunity for
policy discussions including:
• The pace of growth for the city and the services it provides
• Alternatives for the current number of vacant positions
• Future Sales Tax and Transient Occupancy Tax rates
• Future modification of fees and billing rates
Attachments: 3A. High-level summary
3B. Intermediate Summary
3C. CalPERS letter—Discount Rate Change
3D. Projected CaIPERS rates
Five-year Financial Plan I page 3
Total Revenues
Annual Percentage change
Employee Cost
Maintenance & Operations
Debt Service
Contingency
Transfers
Fixed Assets/Equipment/IT Replacement
Capital Improvements
City Facilities Improvement
Total Expenditures
Annual Percentage change
Surplus/(Deficit)
Attachment 3A
4.3% 2.2% 2.5% 2.5% 2.5%
69,282,219
CITY OF COSTA MESA - FIVE YEAR FINANCIAL PLAN
71,676,835
74,136,746
76,381,115
80,881,739
84,437,777
89,572,745
General Fund
99,967,764
104,567,195
15,969,918
20,170,385
19,808,025
19,907,748
High -Level Summary
22,761,915
24,538,058
24,893,095
25,280,175
25,664,544
FY 11-12
FY 12-13 FY 13-14 FY 1415 FY 15-16 FY 16-17
FY 1748
FY 18-19
FY 19-20
FY 20-21
FY 21-22
Actual
Actual Actual Actual Actual Adopted
Forecast
Forecast
Forecast
Forecast
Forecast
$ 95,669,988
$ 106,020,833 $ 107,401,115 $ 112,983,458 $ 122,397,193 $ 1.17,392,897 $
122,415,139
$ 125,112,645
$ 128,233,545
$ 131,408,552
$ 134,756,066
4.3% 2.2% 2.5% 2.5% 2.5%
69,282,219
69,489,916
71,676,835
74,136,746
76,381,115
80,881,739
84,437,777
89,572,745
94,160,261
99,967,764
104,567,195
15,969,918
20,170,385
19,808,025
19,907,748
20,690,753
22,761,915
24,538,058
24,893,095
25,280,175
25,664,544
26,081,526
5,372,777
3,832,025
3,521,623
3,514,579
3,518,316
3,735,493
3,720,865
3,715,384
3,696,362
3,699,464
3,693,199
-
193,717
20,113
-
-
1,000,000
500,000
500,000
500,000
500,000
500,000
33,804
2,684,946
5,572,511
10,814,636
8,934,119
44,544
44,544
44,544
44,544
44,544
44,544
2,272,639
1,503,897
2,031,336
782,089
2,002,850
1,216,964
1,262,344
1,299,961
1,339,459
1,380,932
1,424,479
-
-
-
-
-
5,963,263
6,120,757
6,255,632
6,411,677
6,570,426
6,737,803
-
-
-
-
-
1,788,979
1,836,227
1,876,690
1,923,503
-
-
$ 92,931,356 $ 97,874,886 $ 102,630,442 $ 109,157,798 $ 111,527,152 $ 117,392,897 $ 122,460,571 $ 128,158,051 $ 133,355,982 $ 137,827,676 $ 143,048,747
4.3% 4.7% 4.1% 3.4% 3.8%
$ 2,738,632 $ 8,145,947 $ 4,770,672 $ 3,825,661 $ 10,870,040 $ $ (45,433) $ (3,045,406) $ (5,122,437) $ (6,419,124) $ (8,292,681)
Attachment 36
Regular Salaries
$
CITY OF COSTA MESA - FIVE YEAR FINANCIAL PLAN
$ 36,964,019
$ 37,450,971
$ 37,727,587
$ 38,257,223
$ 41,572,669
$ 42,633,646 $
43,200,064 $
44,150,150 $
45,128,185 $
General Fund
Retirement
13,876,454
14,084,805
15,599,620
16,928,366
18,003,320
20,948,417
22,452,182
26,600,438
Summary
34,056,869
37,376,061
Other Pay&Benefits
17,025,652
18,441,092
18,626,243
FY 11-12
FY 12-13
FY 13-14
FY 14-15
FY 15-16
FY 16-17
FY 17-18
FY 18-19
FY 19-20
FY 20-21
FY 21-22
Actual
Actual
Actual
Actual
Actual
Adopted
Forecast
Forecast
Forecast
Forecast
Forecast
Sales &Use Tax
$ 42,23,307 $
45,830,110 $
49,264,633 $
51,115,064 $
57,593,561 $
54,600,000 $
56,906,000 $
58,196,000 $
59,415,000 $
0,682,000 $
61,993,000
Property Tax
20,591,798
23,172,595
22,821,008
24,058.820
25,998,070
25,925,102
28,356,145
29,240,946
30,262,621
31,322,550
32,422,168
Transient Occupancy Tax
6,524,510
7,257,695
7,676,090
7,995,155
8,622,505
8,531,000
8,829,585
9,138,620
9,458,472
9,789,519
10,132,152
Franchise Fee's
4,471,325
4,818,970
4,891,465
4,885,926
5,060,402
4,961,156
4,863,473
4,902,473
4,942,131
4,982,457
5,023,465
Licenses&Permits
1,630,901
1,723,297
1,778,622
1,970,946
2.584,241
2,173,933
2,246,258
2,083,859
2,129,950
2,177,491
2,226,540
Fines & Forfeitures
1,544,335
1,506,940
1,216,018
1,204,868
1,530,045
1,475,000
1,426,600
1,458,232
1,490,797
1,524,322
1,558,835
Use of Money & Property
3,412,897
2,888,003
4,228,621
4,392,138
4,085,050
3,164,021
3,135,249
3,144,998
3,155,208
3,165,901
3,177,100
Vehicle License Fee Swap -Property Tax
8,594,278
8,814,644
9,229,059
9,481,340
9,982,948
9,954,688
10,251,889
10,558,005
10,873,305
11,198,065
11,532,567
Fee's& Charges for Services
3,823,258
3,783,376
3,710,792
3,832,961
3,964,345
3,848,308
3,904,449
3,924,904
4,012,194
4,103,094
4,197,773
Al Other Revenue's
2,835,319
6,225,055
2,584,679
4,046,056
2,575,520
2,759,689
2,495,491
2,464,607
2,493,867
2,463,154
2,492,467
Total Revenues
$ 95,662,928 $
106,020,685 $
107,400.989 $
112,983,274 $
121,996,687 $
117,392,897 $
122,415,139 $
125,112,645 $
128,233,545 $
131,408,552 $
134,756,066
Budgeted Positions Count
497
465
466
477
478
479
480
475
476
477
478
Filled Positions
1,788,979
408
396
460
461
451
452
453
454
Regular Salaries
$
38,380,113
$ 36,964,019
$ 37,450,971
$ 37,727,587
$ 38,257,223
$ 41,572,669
$ 42,633,646 $
43,200,064 $
44,150,150 $
45,128,185 $
46,118,236
Retirement
13,876,454
14,084,805
15,599,620
16,928,366
18,003,320
20,948,417
22,452,182
26,600,438
29,742,232
34,056,869
37,376,061
Other Pay&Benefits
17,025,652
18,441,092
18,626,243
19,482,793
20,120,572
18,360,653
19,351,949
19,772,243
20,267,879
20,782,711
21,072,898
Maintenance & Operations
15,969,918
20,170,385
19,808,025
19,907,748
20,690,753
22,761,915
24,538,058
24,893,095
25,280,175
25,664,544
26,081,526
Debt Service
5,372,777
3,832,025
3,521,623
3,514,579
3,518,316
3,735,493
3,720,865
3,715,384
3,696,362
3,699,464
3,693,199
Contingency
-
193,717
20,113
1,000,000
500,000
500,000
500,000
500,000
500,000
Total Operating Expenses
$
90,624,913
$ 93,686,044
$ 95,026,595
$ 97,561,073
$ 100,590,184
$ 108,379147
$ 113196699 $
118,681,224 $
123.636,798 $
129.831.772 $
134,841,921
Transfers - Non-CapBal
$
33,804
$ 2,684,946
$ 5,572,511
$ 10,814,636
$ 8,934,119
$ 44,544
$ 44,544 $
44,544 $
44,544 $
44,544 $
44,544
Surplus/(Deficit)
$
5,004,211
$ 9,649,696
$ 6801,883
$ 4,607,565
$ 12,472385
$ 8,969206
$ 9,173,895 $
6,386.877 $
4.552,203 $
1,532.236 $
(130398)
Capital:
Fixed Assets
$
579,391
$ 520,297
$ 800,292
$ 428,858
$ 1,163,383
$ 272,282
$ 310,000 $
310,000 $
310,000 $
310,000 $
310,000
Equipment Replacement Cost
1,693,248
983,600
1,231,044
253,231
689,465
744,682
752,344
789,961
829,459
870,932
914,479
IT Replacement Cost
-
-
-
100,000
150,002
200,000
200,000
200,000
200,000
200,000
200,000
Capital Improvement Project
-
-
-
-
-
5,963,263
6,120,757
6,255,632
6,411,677
6,570,428
6.737,803
City Facilities Improvement
1,788,979
1,836,227
1,876,690
1,923,503
Total Needs
$
2,272,639
$ 1,503,897
$ 2,031,336
$ 782,089
$ 2,002,850
$ 8,969,206
$ 9,219,328 $
9,432,283 $
9,674,640 $
7,951,360 $
8,162,282
Additional Capilal Financing
Total Operating& Capital Surplus/(Deficit)
$
2,731,572
$ 8,145,799
$ 4,770,547
$ 3,825,476
$_ 10,469,535_$_
_ _ _
$ (45,433) $
(3,045,406) $
(5,122,437) $
(6,419,124) $
(8,292,681)
r�
,&0* &,._ CAPERS
California Public Employees' Retirement System
P.D. Box 942715
Sacramento, CA 94229-2715
(888) CalPERS(or 888-225-7377)
TTY: (877) 249-7442
www.calpers.m.gov
To: All Public Agency Employers
Subject: Discount Rate Change
Attachment 3C
Actuarial
Circular Letter
January 19, 2017
Circular Letter: 200-004-17
Distribution: VI
The purpose of this Circular Letter is to inform you of recent changes to the CaIPERS discount
rate assumption and the impact these changes are expected to have on required employer
and PEPRA member contributions. This Circular Letter will assist you in calculating projected
pension cost increases in future years. The June 30, 2016, annual valuations will provide
updated projections of expected future year pension contributions. These reports will be
available this summer.
At the December 21, 2016, meeting, the CalPERS Board of Administration approved lowering
the CaIPERS discount rate assumption, the long-term rate of return, from 7.50 percent to 7.00
percent over the next three years. This will increase public agency employer contribution costs
beginning in Fiscal Year 2018-19.
The phase-in of the discount rate change approved by the Board for the next three Fiscal Years
is as follows:
Valuation Date
Fiscal Year
for Required Contribution
Discount Rate
June 30, 2016
2018-19
7.375%
June 30, 2017
2019-20
7.25%
June 30, 2018
2020-21
7.00%
Lowering the discount rate means plans will see increases in both the normal costs (the cost
of pension benefits accruing in one year for active members) and the accrued liabilities. These
increases will result in higher required employer contributions.
In addition, active members hired after January 1, 2013, under the Public Employees' Pension
Reform Act (PEPRA) may also see their contribution rates rise.
5l0-
Circular Letter: 200-004-17
January 19, 2017
The benefits of reducing the discount rate include:
• Strengthening long-term sustainability of the fund
• Reducing negative cash flows; additional contributions will help to offset the cost
to pay pensions
• Reducing the long-term probability of funded ratios falling below undesirable levels
• Improving the likelihood of CalPERS investments earning our assumed rate of return
• Reducing the risk of contribution increases in the future from volatile investment
markets
Results
Employer contribution increases as a result of the discount rate changes are estimated below
by Normal Cost and required Unfunded Accrued Liability (UAL) payment. The Total Employer
Contribution is the sum of the Normal Cost Rate applied to reported payroll plus the Unfunded
Accrued Liability payment. The Normal Cost portion of the Employer Contribution is expected
to increase by the listed percentages of payroll. Increases to the UAL payments are provided as
relative increases to be applied to the projected UAL payments in the June 30, 2015, valuation
report.
The changes to the Unfunded Accrued Liability (UAL) due to changes of actuarial assumptions
are amortized over a fixed 20 -year period with a 5 -year ramp up at the beginning and a 5 -year
ramp down at the end of the amortization period. The 5 -year ramp up means that the
payments in the first four years of the amortization schedule are 20 percent, 40 percent, 60
percent and 80 percent of the ultimate payment, which begins in year five. The 5 -year ramp
down means that the reverse is true and the payments in the final four years are ramped down
by the above percentages. A new ramp is established with each change to the discount rate.
There will be three ramps established in the first three years. As a result of the 5 -year ramp up
and effective date of the increase, it will be seven years until the full impact of the discount rate
change is completely phased in. The shaded rows above are the expected increases beyond the
five year projection quoted in your June 30, 2015, valuation report.
Page 2 of 3
67,
Normal Cost
UAL Payments
Fiscal Year
Misc.
Safety
Misc.
Safety
Valuation Date
Impact
Plans
Plans
Plans
Plans
6/30/2016
2018-19
0.25%-
0.75%
0.5%-1.25%
2%-3%
2%-3%
6/30/2017
2019-20
0.5%-1.5%
1.0%-2.5%
4%-6%
4%-6%
6/30/2018
2020-21
1.0%-3.0%
2.0%-5.0%
10%-15%
10%-15%
6/30/2019
2021-22
1.0%-3.0%
2.0%-5.0%
15%-20%
15%-20%
6/30/2020
2022-23
1.0%-3.0%
2.0%-5.0%
20%-25%
20%-25%
6/30/2021
2023-24
1.0%-3.0%
2.0%-5.0%
25%-30%
25%-30%
6/30/2022
2024-25
1.0%-3.0%
2.0%-5.0%
30%-4
30%-40%
The changes to the Unfunded Accrued Liability (UAL) due to changes of actuarial assumptions
are amortized over a fixed 20 -year period with a 5 -year ramp up at the beginning and a 5 -year
ramp down at the end of the amortization period. The 5 -year ramp up means that the
payments in the first four years of the amortization schedule are 20 percent, 40 percent, 60
percent and 80 percent of the ultimate payment, which begins in year five. The 5 -year ramp
down means that the reverse is true and the payments in the final four years are ramped down
by the above percentages. A new ramp is established with each change to the discount rate.
There will be three ramps established in the first three years. As a result of the 5 -year ramp up
and effective date of the increase, it will be seven years until the full impact of the discount rate
change is completely phased in. The shaded rows above are the expected increases beyond the
five year projection quoted in your June 30, 2015, valuation report.
Page 2 of 3
67,
Circular Letter: 200-004-17
January 19, 2017
To illustrate how this table can be used as a guide to include the change in the discount rate in
the calculation of pension contributions, a Miscellaneous plan with a current normal cost of 15
percent of payroll can expect an increase to 15.25 percent to 15.75 percent of payroll in the
first year (Fiscal Year 2018-19), and 16 percent to 18 percent in the fifth year (Fiscal Year 2022-
23). For the UAL payment, a plan with a projected payment of $500,000 in Fiscal Year 2018-19
and $600,000 in Fiscal Year 2022-23 can expect the revised payment to be $510,000 - $515,000
($500,000x2.00%/$500,000x3.00%) for Fiscal Year 2018-19, and $720,000 - $750,000
($600,000x20%/$600,000x25%) for Fiscal Year 2022-23. These estimated increases incorporate
both the impact of the discount rate change and the ramp up.
Please keep in mind the above table is a tool for you to calculate broad estimates and should
only be used as a general guide. The annual valuation report that will be released this summer
will provide updated projections for your specific plan.
If you have any questions about the information provided or how to apply it to your current
valuations, please call our CalPERS Customer Contact Center at 888 WIPERS (or 888-225-7377)
and ask to have your plan actuary contact you.
Scott Terando
Chief Actuary
Page 3 of 3
M
Attachment 3D
City of Costa Mesa
CalPERS Actuarial Valuation Reports
As of June 30, 2015
For FY 2017-18 Rates & Payments
Summary of Information and amended by the estimated impact of the discount rate change
CalPERS Investment Return:
FY 2011 - 2012
FY 2012 - 2013
FY 2013 - 2014
FY 2014 - 2015
FY 2015 - 2016
0.1%
13.2%
17.7%
2.4%
0.0%
Fire (tier 1, 2
Misc. Police & PEPRAI
Plan's Funded Status
$
238,339
$
771,917
Entry Age Normal Accrued Liability
$ 253,429,706
$ 264,801,528
$ 181,576,082 $
699,807,316
Market Value of Assets (MVA)
$171,628,895
$ 162,192,432
$ 119,804,913 $
453,626,240
Unfunded Liability (MVA Basis)
$ 81,800,811
$ 102,609,096
$ 61,771,169 $
246,181,076
Funded Ratio (MVA Basis)
67.7%
61.3%
66.0%
64.8%
(Note: Unfunded liability will increase as
a result of the discount
rate change.)
1,899,456
$
Employer Contribution Rates (before cost sharing)
$ 3,661.281
Fire Tier 1
$
FY 2012 - 2013
21.803%
36.286%
37.404%
920,123
FY 2013 - 2014
27.383%
38.542%
45.618%
$
FY 2014 - 2015
29.783%
41.456%
47.452%
Prepayment Option (4) (Amounts will change with the discount rate change)
FY 2015 - 2016
32.808%
46.591%
54.114%
$
FY 2016 - 2017
- 35,231%
55.611%
59.702%
6,330,480
FY 2017 - 2018 (1)
35.765%
59.414%
64,327%
$
FY 2018 - 2019
39.808%
67.441%
71.697%
Prepayment Amount
FY 2019 - 2020
43.967%
75.714%
79.299%
$
FY 2020 - 2021
48.640%
85.126%
88.036%
212,193
FY 2021 - 2022
51.832%
90.927%
93.779%
$ 570,562
FY 2022 - 2023
54.680%
95.330%
98.452%
Estimated Annual Increased Payments (2) (31
FY 2017 - 2018
$
238,339
$
771,917
$
471,589
$ 1,481,845
FY 2018 - 2019
$
462,069
S
1,503;708
$
936,956
$ 2,902,733
FY 2019-2020
$
497,783
S
1,625,083
$
1,011,712
$ 3,134,578
FY 2020-2021
$
573,989
S
1,899,456
$
1,187,836
$ 3,661.281
FY 2021 -2022
$
457.642
$
1,394,569
S
920,123
$ 2,772,335
FY 2022-2023
$
445,720
$
1.223,236
S
844,793
S 2,513,749
Prepayment Option (4) (Amounts will change with the discount rate change)
Projected Contribution
$
7,888,714
$
8,890,179
$
6,330,480
$ 23,109,373
Amount Eligible for Prepayment
$
5,974,842
$
5,868,102
$
4,222,722
$ 16,065,666
Prepayment Amount
$
5,762,649
$
5,659,700
$
4,072,755
$ 15,495,104
Prepayment Savings
$
212,193
$
208,402
$
149,967
$ 570,562
Fire Side Fund
Valuation (balance at 6/30/16)
$
22,212,863
Included in UAL above.
Payment (scheduled during FY 16-17)
$
1,945,665
Included in pymts above.
Fire
(Tier 1, 2
Members
& PEPRA)
Active
316
112
74
502
Transferred
303
40
11
354
Separated
325
32
5
362
Retired
475
178
126
779
Notes
(1) For FY 17-18 and beyond, implied rate based on ER normal cost rate and a lump sum UAL payment.
(2) Miscellaneous Group increases represent 40% of actual Increases.
(3) CaIPERS calculation based on estimated actual payroll. Budget amounts will be higher.
(4) CalPERS calculation does not include cost sharing adjustments.
59.
F:\FINANCE\COMMON\Pension Oversight Committee\Data Collectlon\CalPERS Actuarial Valuation 6-30-15 Key Points