HomeMy WebLinkAboutFinance Committee - May 16, 2019CITY OF NEWPORT BEACH
FINANCE COMMITTEE AGENDA - Final
100 Civic Center Drive - Crystal Cove Conference Room, Bay 2D
Thursday, May 16, 2019 - 3:00 PM
Finance Committee Members:
Will O'Neill, Chair / Mayor Pro Tem
Diane Dixon, Mayor
Joy Brenner, Council Member
William Collopy, Committee Member
John Reed, Committee Member
Joe Stapleton, Committee Member
Larry Tucker, Committee Member
Staff Members:
Grace K. Leung, City Manager
Dan Matusiewicz, Finance Director / Treasurer
Steve Montano, Deputy Director, Finance
Marlene Burns, Administrative Specialist to the Finance Director
The Finance Committee meeting is subject to the Ralph M. Brown Act. Among other things, the Brown Act requires that
the Finance Committee agenda be posted at least seventy-two (72) hours in advance of each regular meeting and that
the public be allowed to comment on agenda items before the Committee and items not on the agenda but are within
the subject matter jurisdiction of the Finance Committee. The Chair may limit public comments to a reasonable amount
of time, generally three (3) minutes per person.
The City of Newport Beach’s goal is to comply with the Americans with Disabilities Act (ADA) in all respects. If, as an
attendee or a participant at this meeting, you will need special assistance beyond what is normally provided, we will
attempt to accommodate you in every reasonable manner. Please contact Dan Matusiewicz, Finance Director, at least
forty-eight (48) hours prior to the meeting to inform us of your particular needs and to determine if accommodation is
feasible at (949) 644-3123 or dmatusiewicz@newportbeachca.gov.
NOTICE REGARDING PRESENTATIONS REQUIRING USE OF CITY EQUIPMENT
Any presentation requiring the use of the City of Newport Beach’s equipment must be submitted to the Finance
Department 24 hours prior to the scheduled meeting.
I.CALL MEETING TO ORDER
II.ROLL CALL
III.PUBLIC COMMENTS
Public comments are invited on agenda and non-agenda items generally considered to be
within the subject matter jurisdiction of the Finance Committee. Speakers must limit comments
to three (3) minutes. Before speaking, we invite, but do not require, you to state your name for
the record. The Finance Committee has the discretion to extend or shorten the speakers’ time
limit on agenda or non-agenda items, provided the time limit adjustment is applied equally to all
speakers. As a courtesy, please turn cell phones off or set them in the silent mode.
IV.CONSENT CALENDAR
May 16, 2019
Page 2
Finance Committee Meeting
MINUTES OF APRIL 25, 2019A.
Recommended Action:
Approve and file.
DRAFT MINUTES 042519
V.CURRENT BUSINESS
FY 2017-18 AUDIT REVIEW (WITH AUDITOR)A.
Summary:
The City’s external audit firm, White Nelson Diehl Evans LLP will meet with the
Finance Committee to discuss the audit findings for the fiscal year ending
6/30/2018. The committee will have an opportunity to discuss any potential areas of
concern and the auditors can discuss any changes in accounting standards or
disclosures that were relevant for the audit year.
Recommended Action:
Receive and file.
STAFF REPORT
ATTACHMENT A
ATTACHMENT B
WATER RATE DISCUSSIONB.
Summary:
Staff and or consultant will provide a broad overview of the water rate study process
and solicit Finance Committee input as necessary.
Recommended Action:
Receive and file.
PROPOSED FY 2019-20 FOLLOW-UP MEETINGC.
Summary:
Staff will be available to answer follow-up questions on the Fiscal Year 2019-20
budget. Finance Committee may discuss their impending recommendation(s) to
Council.
Recommended Action:
Discuss and ask questions pertaining to the Fiscal Year 2019-20 Proposed Budget
as necessary. If appropriate, make written recommendation(s) to the Council
concerning the City Manager’s Fiscal Year 2019-20 Proposed Budget.
May 16, 2019
Page 3
Finance Committee Meeting
FINANCE SUBCOMMITTEE ON BEACON BAY MARKET STUDIESD.
Summary:
Clarification of scope and other questions.
Recommended Action:
Discuss.
WORK PLAN REVIEWE.
Summary:
Staff will review with the Committee the agenda topics scheduled for the remainder
of the calendar year.
Recommended Action:
Receive and file.
ATTACHMENT A
VI.FINANCE COMMITTEE ANNOUNCEMENTS ON MATTERS WHICH MEMBERS
WOULD LIKE PLACED ON A FUTURE AGENDA FOR DISCUSSION, ACTION OR
REPORT (NON-DISCUSSION ITEM)
VII.ADJOURNMENT
Finance Committee Meeting Minutes
April 25, 2019
Page 1 of 9
CITY OF NEWPORT BEACH
FINANCE COMMITTEE
APRIL 25, 2019 MEETING MINUTES
I. CALL MEETING TO ORDER
The meeting was called to order at 3:00 p.m. in the Crystal Cove Conference Room, Bay 2D, 100
Civic Center Drive, Newport Beach, California 92660.
II. ROLL CALL
PRESENT: Mayor Pro Tem/Chair Will O’Neill, Mayor Diane Dixon, Council Member
Joy Brenner (arrived at 3:03 p.m.) Committee Member William Collopy,
Committee Member Joe Stapleton, and Committee Member Larry Tucker
ABSENT: Committee Member John Reed (excused absence)
STAFF PRESENT: City Manager Grace K. Leung, Finance Director/Treasurer Dan
Matusiewicz, Deputy Director/Finance Steve Montano, Administrative
Manager/PW Finance Jamie Copeland, Budget Manager/Finance Susan
Giangrande, Management Assistant/Public Works Raymund Reyes,
Budget and Payroll Supervisor/Finance Shannon Espinoza, Budget
Analyst/Finance Amy Mayfield, Administrative Manager/Fire Angela
Crespi, and Administrative Specialist to the Finance Director Marlene
Burns
OTHER ENTITIES: None
MEMBERS OF THE
PUBLIC: Jim Mosher and Jennifer MacDonald
III. PUBLIC COMMENTS
Chair O’Neill opened public comments.
Noting there were no members of the public who elected to speak on this item, Chair O’Neill closed
public comments.
IV. CONSENT CALENDAR
A. MINUTES OF MARCH 14, 2019
Recommended Action:
Approve and file.
MOTION: Committee Member Tucker moved, and Committee Member Collopy seconded, to
approve the minutes. The motion carried 5 ayes – 0 noes, 2 absences (Reed, Brenner).
V. CURRENT BUSINESS
A. PROPOSED FY2019-20 BUDGET OVERVIEW
Summary:
Staff will provide an overview of the Proposed FY 2019-20 Operating Budget.
Finance Committee Meeting Minutes
April 25, 2019
Page 2 of 9
Recommended Action:
Receive and File
Council Member Brenner arrived at the meeting at this juncture (3:03 p.m.).
Finance Director/Treasurer Dan Matusiewicz presented the proposed FY 2019-20 Operating
Budget. He noted the budget is built around four pillars including Providing High Quality,
Municipal Services that Residents Expect; Providing a Safe and Secure, Neighborhood;
Keeping Newport Beach Looking Great; and Maintaining a Prosperous, Fiscally Sustainable,
and Economically Viable City.
Finance Director/Treasurer Matusiewicz reported the budget is balanced and assumes a strong
property tax growth rate, while most other revenue is slowing. He advised that proposed
expenditures remain relatively flat. He reported staff adhered to City Council guidance
regarding the use of the FY 2017-18 budget surplus.
Finance Director/Treasurer Matusiewicz advised the budget continues the aggressive payment
schedule of the unfunded pension liability, focuses on enhancing the community’s quality of life
and safety, and funding of infrastructure master plans and neighborhood enhancement
projects.
Finance Director/Treasurer Matusiewicz advised the General Plan Update is funded and efforts
are being ramped up for Airport Growth Control. He advised there is now a robust internal and
external audit program that has increased the Finance Contractual Services budget by
$110,000. He presented the budget timeline that focused on items, which detailed the various
expenditures.
In response to Mayor Dixon’s inquiry regarding expenditure instructions, Budget
Manager/Finance Susan Giangrande advised that program enhancement requests could be
initiated by the various departments but each request would require an explanation of the
benefit for the City.
City Manager Grace Leung advised she would like to understand the budget process as it
stands today. Her preference would be to retain a “flat” budget, assuming the Departments can
provide expected service delivery given their current appropriations.
Committee Member William Collopy urged the Finance team examine work volume indicators
for functions that are easily achievable. City Manager Leung advised that although the City
may not be in a position to focus on unit costs during this budget process, she is supportive
that the budget evaluation process will evolve in that direction over time.
Finance Director/Treasurer Matusiewicz continued the presentation and noted the Goal Setting
Workshop and Long-Range Financial Forecast (LRFF) were completed with City Council in
February. He reported City Manager budget meetings were held with the departments and
adjustments were made accordingly. He reported staff took an early look at the Capital
Improvement Project (CIP) budget and finalized proposed budget decisions in March. Last, he
reported the City Council will conduct public hearings, related to the proposed operating budget
and CIP, beginning in June.
Committee Member Larry Tucker noted the May 28 City Council/Finance Committee Joint
Study Session is a review of proposed CIP projects, which does not typically involve the
Finance Committee. He stated it would be more appropriate to conduct the Joint Study Session
during the Operating Budget Review. It was agreed to move the Joint Study Session from May
28, 2019, to May 14, 2019. Finance Director/Treasurer Matusiewicz advised the budget
adoption is slated for June 11, 2019.
Finance Committee Meeting Minutes
April 25, 2019
Page 3 of 9
Finance Director/Treasurer Matusiewicz presented a summary of the overall Operating Budget
and advised the overall budget had increased by 1.6%. He advised new CIP appropriations
are down $7.8 million and the overall CIP budget appropriation is $96 million. The actual CIP
throughput ranges between $30 and $50 million. Finance/Administrative Manager Jamie
Copeland advised the actual expenditures in the FY 2018-19 Revised Expenditures are in the
$30 - $50 million dollar range, which is why $50 million is projected to move forward.
Chair O’Neill clarified the $399 million for the FY 2019-20 Total Operating Budget is comprised
of years of savings being used as well as funds from sources such as Enterprise Funds and
Internal Services Funds. He also clarified that a re-budget is a CIP project that being carried
forward because it was not extended in the previous year, although it does not mean the
funding would be spent in the following year.
In response to Mayor Dixon’s inquiries, Finance Director/Treasurer Matusiewicz clarified that
$5 million of the New Appropriations in the CIP Projects would come from General Fund and
other sources such as gas tax and the Orange County Transportation Authority (OCTA). He
also clarified that the amount from the General Fund naturally fluctuates from year to year.
Committee Member Collopy inquired if the largest appropriation difference between FY 2018-
19 and FY 2019-20 Operating Budget was the Corona del Mar Library. Chair O’Neill clarified
it is probably from a number of projects and some of the projects are still just “Carry Forwards.”
Finance/Administrative Manager Copeland clarified there were a couple of large Facilities
Financial Plan (FFP) Projects, such as Grant Howald Park, and large dredging projects, which
comprised large portions of the difference. Committee Member Collopy inquired if “Carry
Forwards” from FY 2019-20 were extended and Chair O’Neill stated his understanding was
they were adopted in the CIP. Chair O’Neill used the Corona del Mar Library Project as an
example and noted it was a “Carry Forward” for several years in the CIP. In theory, the City
Council could adopt the CIP without the Corona del Mar Library Project and Fire Station. It can
be removed from the CIP by the City Council if it is no longer a priority.
Finance Director/Treasurer Matusiewicz shared the General Fund Revenue projection and
advised Property Taxes comprise 49% of General Fund Revenues, with 80% of the Property
Taxes coming from residential property. He added that Sales Tax and Transient Occupancy
Tax (TOT) are a smaller component of the General Fund, but much more volatile with the
economy.
Finance Director/Treasurer Matusiewicz advised he expects strong growth in Property Taxes
and the City has a long-term running average in the 5% range. He reported that Sales Tax
shows a decrease due to delayed remittances from 2017-18 expected to be received in 2018-
19 due to software issues at the State Board of Equalization.
Finance Director/Treasurer Matusiewicz reported TOT is expected to increase due to new
inventory is coming back online for 2020. This includes remodels that are fully available for
rent. Mayor Dixon noted that TOT is growing because the City is collecting the revenue more
efficiently. Finance Director/Treasurer Matusiewicz reported home sharing has increased, and
code enforcement efforts are helping to equal out the playing field for those renting legitimately.
City Manager Leung noted more people are using AirBnB-type services and a proposed
ordinance will be presented to City Council to assist with code enforcement.
In response to Committee Member Collopy’s inquiry, Finance Director/Treasurer Matusiewicz
advised Sales Tax Revenue has been underestimated in the past, more so than overestimated.
He noted that Mr. Mosher suggested several years ago it would be beneficial to see the original
projection and the final projection so it can be fine-tuned, but did note Sales Tax Revenue is
budgeted conservatively.
Finance Committee Meeting Minutes
April 25, 2019
Page 4 of 9
Committee Member Collopy inquired why Sales Tax Revenue increased greatly in 2016 and
came back in 2017. Deputy Director/Finance Steve Montano advised this was a result of the
Triple Flip. Finance Director/Treasurer Matusiewicz clarified that the State of California ended
an archaic budgeting program which created a windfall in the numbers for 2016.
In response to Committee Member Collopy’s inquiry, Finance Director/Treasurer Matusiewicz
noted 2019 Sales Tax Revenues were overstated based from collections from the State Board
of Equalization which then reflects as a decrease in the 2020 Sales Tax Revenue projections.
Finance Director/Treasurer Matusiewicz presented General Fund Sources and Uses and noted
the FY 2016-17 Surplus was appropriated in FY 2018-19. The FY 2017-18 Surplus is proposed
for appropriation in the FY 2019-20 Proposed Budget. He noted $1.4 million of the FY 2017-
18 Surplus was used to purchase credits for utility undergrounding from the City of Lynwood.
He reported that unallocated Unrestricted Funds are $1.9 million; however, there have been
adjustments since the budget was printed. Chair O’Neill advised that City Council can choose
to roll those funds forward. Finance Director/Treasurer Matusiewicz estimates those numbers
will be larger than projected.
In response to Chair O’Neill’s inquiry, Budget Manager/Finance Giangrande reported in FY
2018-19, employment was funded at 100%, but budget credit was not given to the Fire or Police
Departments. Other department savings will cover that overage. She also advised that in FY
2019-20 there are no vacancies and very few Bargaining Unit Memorandum of Understanding
(MOUs) that remain open. City Manager Leung reported that the Police Department is fully
staffed. Finance Director/Treasurer Matusiewicz reported that the gap has been significantly
closed in vacancies at the Police Department; however, there will be fewer dollars from salary
savings in the next fiscal year.
Finance Director/Treasurer Matusiewicz presented the Proposed General Fund Surplus
Allocation. Chair O’Neill reported City Council Policy F-5, General Fund Surplus Utilization,
can be reviewed by City Council after the budget is adopted.
In response to Chair O’Neill’s inquiry, Finance Director/Treasurer Matusiewicz clarified that
Neighborhood Enhancement Projects was $6.5 million, less the $1.4 million used in FY 2018-
19.
In response to Mayor Dixon’s inquiry, Finance Director/Treasurer Matusiewicz confirmed
approximately $2.5 million, in addition to the scheduled payment per the Master Plan of $3.5
million, was spent on seawalls.
In response to Committee Member Collopy’s inquiry, Finance Director/Treasurer Matusiewicz
advised that 50% of the $13 million is not being applied to Pensions because there is a program
now to pay Unfunded Liabilities. Mayor Dixon advised that paying down Unfunded Liabilities is
a line item in the budget. Chair O’Neill clarified the policy does not require the item to be
Pensions but applies to Long-Term Liabilities. Mayor Dixon noted she prefers the policy as
the item can be waived and helps frame the discussion of where Surplus Funds should be
allocated.
Committee Member Collopy advised he understands the policy but depending on what
happens with the portfolio and CalPERS, he would like to see the $9 million become $13 million
for a year if necessary. Mayor Dixon advised the amount can be increased.
Finance Director/Treasurer Matusiewicz advised the Finance Committee can redirect the item
to City Council per a suggestion from City Manager Leung.
Finance Committee Meeting Minutes
April 25, 2019
Page 5 of 9
Chair O’Neill clarified the process, noting City Manager Leung will present the Proposed Budget
to City Council per the Charter, and advised the Finance Committee does not modify the
Proposed Budget.
Finance Director/Treasurer Matusiewicz advised the Finance Committee that there is an
Interactive Budget Portal where the budget can be viewed in different ways and, by consensus
the Finance Committee declined a demonstration, as they had previously viewed it. He
illustrated the viewer in the presentation.
Finance Director/Treasurer Matusiewicz reported on General Fund Expenditures and noted
that roughly 53% of the expenditures are locked up by Salaries and Benefits. Transfers is where
the most flexibility can be seen. City Manager Leung noted that 53% is a low number in
comparison to other cities.
Committee Member Collopy reported other cities, such as Santa Ana, Mission Viejo, Laguna
Niguel, all pay over 50% of their General Fund into the Police services so it may not be wise to
compare Newport Beach with other cities. City Manager Leung noted it would be difficult to
compare Newport Beach to other cities given the high level of tourism in Newport Beach.
It was discovered during the discussion that Slide No. 19. of the presentation is representing
the entire Operating Budget and not just the General Fund. Chair O’Neill requested a new
slide showing the General Fund Expenditures be created and added to the record; also, to be
included in the presentation for City Council.
Finance Director/Treasurer Matusiewicz presented General Fund Expenditures by Department
and noted, such events as, re-alignment of the election cycle and City Council shifting some
Airport Expenditures to the City Manager’s Office, resulting in a change in the numbers.
In response to Mayor Dixon’s inquiry, City Manager Leung advised the slide represented
Salaries, Benefits and Worker’s Compensation Claims.
In response to Mayor Dixon’s inquiry, Finance Director/Treasurer Matusiewicz advised he did
not have a specific slide for the Harbor Department. Chair O’Neill advised that the Harbor
Department can be discussed at City Council.
In response to Mayor Dixon’s inquiry, Budget Manager/Finance Giangrande advised the
increase in Harbor Expenditures from $1.1 million to $1.3 million was for funding of the full-year
contract for the management of the Balboa Yacht Basin when the Harbor Department was
developed. Mayor Dixon suggested there be a footnote available for City Council review in the
presentation as a question on the item is likely.
In response to Mayor Dixon’s inquiry, City Manager Leung confirmed the City Manager’s Office
increase is due to the Airport Contract Expenditures.
Finance Director/Treasurer Matusiewicz presented General Fund Transfers ,which showed a
mix of regular transfers as well as one-time transfers. He noted the Harbor & Beaches Capital
Plan assumes a planned transfer per the Master Plan of $3.5 million but an additional transfer
of $2 million of prior year surplus is also proposed to be transferred to this fund.
In response to Chair O’Neill’s inquiry, Finance Director/Treasurer Matusiewicz reported that
funding was set aside for the 800 MHz radio fund replacement and Budget Manager/Finance
Giangrande confirmed it is part of the Equipment Fund.
Finance Director/Treasurer Matusiewicz clarified most of the Workers’ Compensation Funding
is statutory. City Manager Leung feels the City is being aggressive with the Workers’
Finance Committee Meeting Minutes
April 25, 2019
Page 6 of 9
Compensation Program and noted she works closely with Human Resources to manage the
claims.
Committee Member Collopy believes the City has an aggressive Workers’ Compensation
safety program as he discussed the issue with the Risk Management representative. Finance
Director/Treasurer Matusiewicz advised that there is proposed legislation, which would extend
the coverage to miscellaneous employees who support Police and Fire Safety services.
Finance Director/Treasurer Matusiewicz presented the Internal Service Fund Charges, a
history of what is charged to the various Departments. In response to Committee Member
Collopy’s inquiry, Finance Director/Treasurer Matusiewicz advised the Worker’s Compensation
charge would be spread across departments in a manner that considers department payroll
and risks associated with those functions.
In response to Mayor Dixon’s inquiry, Finance Director/Treasurer Matusiewicz advised that
proposed vehicle purchases were larger than usual as a result of the ebb and flow of heavy
equipment purchases and the life cycle of vehicles. Budget Manager/Finance Giangrande
advised that the City completed a “True-Up” this year as the IT charge was not accurately
capturing the full cost of some of the strategic purchases of the ERP and other large software
platforms, which drove up the rate. Finance Director/Treasurer Matusiewicz advised this is
reflected in the $1.1 million increase in IT Operations & Equipment.
Mayor Dixon stated the policy was reviewed to increase mileage and usage requirement and
Budget Manager/Finance Giangrande clarified it was not a typical expenditure.
Finance Director/Treasurer Matusiewicz presented the Accelerated PERS Payment History (All
Funds) and noted with the change in the Discount Rate reflected in an increase of 6.7% of
normal cost. He also noted the Total Annual PERS Cost is only increasing by 3.6% where
other cities are facing much larger increases. Chair O’Neill recommends adding a slide to show
the City’s increase compared to other cities when presenting to City Council.
Mayor Dixon noted that in FY 2017 the City paid $21 million in UAL compared to $34.5 million
in FY 2019, which is helping the City in the long-run.
Finance Director/Treasurer Matusiewicz presented the Funded Status and reported the
numbers to reflect CalPERS Projection assuming a 7.0% annual return and no further
Additional Discretionary Payments (ADPs).
In response to Committee Member Collopy’s inquiry, Finance Director/Treasurer Matusiewicz
advised that CalPERS rate of return is currently trending at 3% and does not believe they will
hit 7% based on a conversation he had with CalPERS representatives.
Finance Director/Treasurer Matusiewicz presented the 15–year-pay-down of Unfunded
Pension Liability. He reported the balance going down is predicated on a 7% return. He
cautioned in the event the return rate average near 6%, the City will need to ramp-up
contributions. This would result in a $10 million loss per year based on his example.
Committee Member Tucker noted the change in the discount rate from 7.5% to 7% cost the
City $65 million. Finance Director/Treasurer Matusiewicz noted that the better funded the City
is, the more volatility to expect.
Finance Director/Treasurer Matusiewicz presented the CalPERS benefit Tier Summary that
shows a trend from classic employees, which are the most expensive, to California Public
Employees' Pension Reform Act (PEPRA) employees, representing a turnover of
approximately 5% per year.
Finance Committee Meeting Minutes
April 25, 2019
Page 7 of 9
Finance Director/Treasurer Matusiewicz presented the three-year comparison of full-time and
FTE positions and noted there would be one additional full-time position and 5.52 full-time
equivalent part-time employees. City Manager Leung noted the additional position will be
added to Streetlights thus reducing the high contract costs.
Finance Director/Treasurer Matusiewicz presented the Changes in Full-Time Staffing from
2009-2020, Bargaining Unit Dates and Program Enhancements. He noted approximately
$400,000 of the $1.3 million in General increases are one-time increases.
In response to Committee Member Tucker’s inquiry, Finance Director/Treasurer Matusiewicz
clarified Program Enhancement are adjustments in service levels.
Finance Director/Treasurer Matusiewicz presented General Fund Sources and Uses and noted
there will be over $1 million in Unrestricted Resources even if all the budget adjustments are
adopted.
City Manager Leung feels the City’s Revenues and Reserves are strong with proposed
expenditures increasing modestly. She also reported agreements have been with reached with
almost all bargaining units. She supports the continuation of an aggressive pension payment
plan. She noted there is a full list of CIPs funded, and last, advised there was funding for City
priorities including homelessness, $400,000 for the Airport, and the General Plan Update.
In response to Mayor Dixon’s inquiry, City Manager Leung advised the $100,000 reduction
entry to professional & technical services budget was to make a correction.
In response to Committee Member Collopy’s inquiry, Finance Director/Treasurer Matusiewicz
advised there was not a one-time buy out of pension contributions for those positions that were
eliminated. Finance Director/Treasurer Matusiewicz advised the City cannot change pension
contributions.
In response to Mayor Dixon’s inquiry, City Manager Leung advised employees who transfer to
other agencies or from other agencies start out pro-rata, however CalPERS reserves the right
to charge other agencies.
City Manager Leung advised the City needs to continue to watch Sales Tax and TOT trends
closely. She also expressed concern regarding aging infrastructure, which will continue to
require additional investment.
Mayor Dixon noted the wear and tear on City streets due to construction is not being accounted
for in the permitting process and believed an analysis needs to be completed for infrastructure.
Committee Member Tucker suggested a fee for using the roads during a construction project.
Finance Director/Treasurer Matusiewicz advised a fee study would need to be completed to
assess its viability.
Chair O’Neill inquired about the difference between today's presentation and what will be
presented on May 16 Finance Committee meeting. Finance Director/Treasurer Matusiewicz
advised that he is looking to the Finance Committee to provide feedback to determine what to
present at the next meeting. Chair O’Neill does not recommend a deep-dive at the next
meeting, however suggests the Harbor Department budget be considered. Committee Member
Tucker suggested they dive into some of the details.
In response to Committee Member Collopy’s inquiries, City Manager Leung advised the Human
Resources Program Enhancements are for Workers’ Compensation payments premiums. She
also believes the Workers’ Compensation management is adequate.
Finance Committee Meeting Minutes
April 25, 2019
Page 8 of 9
In response to Committee Member Collopy’s inquiries regarding the $500,000 reduction in
funding for the Helicopter budget, City Manager Leung advised the budget was over-funded
when the City contracted with Huntington Beach. She also reported the City does deploy
drones for GIS mapping.
Chair O’Neill will work with Finance Director/Treasurer Matusiewicz to ensure the larger
expenditures are highlighted at the May 16 Finance Committee meeting. He also requested
that a Fund Balances discussion take place. Chair O’Neill also requested water and utility rate
increases be discussed.
Chair O’Neill opened public comments.
Jim Mosher suggested improvements for the presentation on May 16 and believes the current
presentation is too long. He inquired about employees’ salaries and questioned if the budget
accommodates room for salary increases that may not occur on July 1 of each year, but happen
during different dates. Finance Director/Treasurer Matusiewicz advised the salary is blended
to accommodate for the total amount to be paid for the year.
Mr. Mosher inquired about Council Compensation and feels it should be capped at 5%, not
6.1%. Additionally, he noted Item D2 (City Council Budget) lists no employees. Chair O’Neill
asked Finance Director/Treasurer Matusiewicz to investigate.
Chair O’Neill closed public comments.
There was no further action taken on this item.
B. BUDGET AMENDMENTS FOR QUARTER ENDING MARCH 31, 2019
Summary:
Staff will report on the budget amendments for the prior quarter.
Recommended Action:
Receive and file.
Chair O’Neill opened public comments. Noting there were no other members of the public who
elected to speak on this item, Chair O’Neill closed public comments.
There was no further action taken on this item.
C. WORK PLAN REVIEW
Summary:
Staff will review with the Committee the agenda topics scheduled for the remainder of the
calendar year.
Recommended Action:
Receive and file.
Chair O’Neill requested a subcommittee update on the Beacon Bay revenue model, with the
opportunity to discuss process and scope, and a City budget overview, for the purpose of
formulating recommendations, be placed on the agenda for May 16, 2019. If a final budget
recommendation can be made, the meeting of May 30, 2019, may be canceled.
Chair O’Neill requested the City Council/Finance Committee Joint Study Session take place on
May 14, 2019.
Chair O’Neill opened public comments.
Noting there were no members of the public who elected to speak on this item, Chair O’Neill
closed public comments.
Finance Committee Meeting Minutes
April 25, 2019
Page 9 of 9
There was no further action taken on this item.
VI. FINANCE COMMITTEE ANNOUNCEMENTS ON MATTERS WHICH MEMBERS WOULD LIKE
PLACED ON A FUTURE AGENDA FOR DISCUSSION, ACTION OR REPORT (NON-
DISCUSSION ITEM)
None
VII. AJOURNMENT
The Finance Committee adjourned at 4:45 p.m. to the next regular meeting of the Finance
Committee.
Filed with these minutes are copies of all materials distributed at the meeting.
The agenda for the Regular Meeting was posted on April 18, 2019, at 5:42 p.m., in the binder and
on the City Hall Electronic Board located in the entrance of the Council Chambers at 100 Civic
Center Drive.
Attest:
___________________________________ _____________________
Will O’Neill, Chair Date
Finance Committee
CITY OF NEWPORT BEACH
FINANCE COMMITTEE
STAFF REPORT
Agenda Item No. 5A
May 16, 2019
TO: HONORABLE CHAIRMAN AND MEMBERS OF THE COMMITTEE
FROM: Finance Department
Dan Matusiewicz, Finance Director
949-644-3123, danm@newportbeachca.gov
SUBJECT: FISCAL YEAR 2017-2018 AUDIT REVIEW (WITH AUDITOR)
SUMMARY:
In connection with the City’s financial statement audit, the auditors have expressed an
“unmodified” opinion of the City’s Fiscal Year 2017-2018 financial statements, meaning
they are presented fairly without reservation, in all material respects. In connection with
the Single Audit, a compliance audit of federally assisted grant programs, the auditors did
not note any findings of non-compliance or questioned costs. The attached letters from
the City’s auditors, White Nelson Diehl Evans, fulfill those obligations for the required
communication.
RECOMMENDED ACTION:
Receive and file.
DISCUSSION:
The first audit letter, included as Attachment A, is intended to communicate matters of
particular significance that City Council should be aware of including:
Qualitative Aspects of Accounting Practices
Difficulties Encountered in Performing the Audit
Corrected and Uncorrected Adjustments
Disagreements with Management
Management Representations
Management Consultations with Other Independent Accountants
Other Audit Findings or Issues
Fiscal Year 2017-2018 Audit Review (With Auditor)
May 16, 2019
Page 2
We are pleased to report that the auditors reported no significant difficulties encountered
in connection with the performance of the audit, corrected or uncorrected adjustments,
disagreements with management, or other audit findings or issues.
The second letter, included as Attachment B, entitled “Independent Auditors’ Report on
Internal Control Over Financial Reporting and on Compliance and Other Matters” is
intended to communicate deficiencies, significant deficiencies or material weaknesses in
internal control and instances of non-compliance or other matters. We are pleased to
report that the auditors did not identify any deficiencies in internal control considered to
be a material weakness that would result in more than a remote likelihood of a material
misstatement of the financial statements or would not otherwise be prevented by the
City’s internal controls. They also did not identify any instances of noncompliance or
other matters that require specific communication to the governing body as promulgated
by Government Auditing Standards.
You will have the opportunity to speak to the auditors, without staff present, to answer any
questions that you might have concerning the Fiscal Year 2017-2018 Audit.
Prepared by: Submitted by:
/s/ Rukshana Virany
/s/ Dan Matusiewicz
Rukshana Virany Dan Matusiewicz
Accounting Manager Finance Director
Attachments:
A. Auditor’s “Audit Committee Letter”
B. Auditor’s “Report on Internal Control Over Financial Reporting and on Compliance
and Other Matters”
ATTACHMENT A
AUDITOR’S LETTER “AUDIT COMMITTEE LETTER”
2875 Michelle Drive, Suite 300, Irvine, CA 92606 • Tel: 714.978.1300 • Fax: 714.978.7893
Offices located in Orange and San Diego Counties
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ATTACHMENT B
AUDITOR’S LETTER “INDEPENDENT AUDITORS’ REPORT ON INTERNAL
CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER
MATTERS”
2875 Michelle Drive, Suite 300, Irvine, CA 92606 • Tel: 714.978.1300 • Fax: 714.978.7893
Offices located in Orange and San Diego Counties
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
The Honorable Mayor and
Members of City Council
City of Newport Beach
Newport Beach, California
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, each major fund, and the aggregate remaining fund information
of the City of Newport Beach, California (the City), as of and for the year ended June 30, 2018, and the
related notes to the financial statements, which collectively comprise the City’s basic financial
statements and have issued our report thereon dated December 19, 2018.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal
control over financial reporting (internal control) to determine the audit procedures that are appropriate
in the circumstances for the purpose of expressing our opinions on the financial statements, but not for
the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly,
we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a
material misstatement of the City’s financial statements will not be prevented, or detected and
corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies,
in internal control that is less severe than a material weakness, yet important enough to merit attention
by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or, significant deficiencies, and therefore, material weaknesses or significant deficiencies
may exist that were not identified. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an opinion on
compliance with those provisions was not an objective of our audit, and accordingly, we do not express
such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that
are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
City’s internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the City’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Irvine, California
December 19, 2018
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Estimated
Actual Actual Actual Actual Actual Actual
NWC NWC NWC NWC NWC NWC
Fund / Account 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19
Water Operations
Residual Working Capital 5,715,016$ 10,518,294$ 11,860,770$ 12,707,161$ 13,656,600$ 7,108,743$
Stabilization Reserve 9,640,549 10,326,042 11,426,314 10,902,221 11,303,275 12,380,801
CIP Re-appropriations (Re-budget)1,170,950 807,900 1,144,586 1,492,361 182,691 -
Fair Value Adj. Reserve 15,904 29,654 118,947 - - -
Reserve for Encumbrances 191,115 58,704 415,248 506,520 249,484 -
Net Working Capital 16,733,534$ 21,740,594$ 24,965,865$ 25,608,263$ 25,392,050$ 19,489,544$
Water Capital
Reserve for Future Infrastructure 1,277,950 357,081 2,877,867 3,744,121 5,612,212 5,592,830
CIP Re-appropriations (Re-budget)- 4,877,000 700,702 1,489,876 1,160,693 -
Fair Value Adj. Reserve 39 1,947 17,237 - - -
Reserve for Encumbrances 748,768 341,562 425,943 2,656,812 1,759,601 -
Net Working Capital 2,026,757$ 5,577,590$ 4,021,749$ 7,890,809$ 8,532,506$ 5,592,830$
FYI - The City of Newport Beach does not have a separate Recycled Water Fund.
SUMMARY OF NET WORKING CAPITAL
WATER ENTERPRISE FUND
1
F-2
RESERVE POLICY
Purpose
To establish City Council policy for the administration of Reserves defined as
fund balances in governmental funds and net working capital in proprietary
funds.
Background
Prudent financial management dictates that some portion of the funds available
to the City be reserved for future use.
As a general budget principle concerning the use of reserves, the City Council
decides whether to appropriate funds from Reserve accounts. Even though a
project or other expenditure qualifies as a proper use of Reserves, the Council
may decide that it is more beneficial to use current year operating revenues or
bond proceeds instead, thereby retaining the Reserve funds for future use.
Reserve funds will not be spent for any function other than the specific purpose
of the Reserve account from which they are drawn without specific direction in
the annual budget; or by a separate City Council action. Information regarding
Annual Budget Adoption and Administration is contained in City Council Policy
F-3.
Governmental Funds and Fund Balance Defined
Governmental Funds including the General Fund, Special Revenue Funds,
Capital Projects Funds, Debt Service Funds and Permanent Funds have a short-
term or current flow of financial resources, measurement focus and basis of
accounting and therefore, exclude long-term assets and long-term liabilities. The
term Fund Balance, used to describe the resources that accumulate in these funds,
is the difference between the fund assets and fund liabilities of these funds. Fund
Balance is similar to the measure of net working capital that is used in private
sector accounting. By definition, both Fund Balance and Net Working Capital
exclude long-term assets and long-term liabilities.
Proprietary Funds and Net Working Capital Defined
Proprietary Funds including Enterprise Funds and Internal Service Funds have
a long- term or economic resources measurement focus and basis of accounting
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and therefore, include long-term assets and liabilities. This basis of accounting is
very similar to that used in private sector. However, instead of Retained
Earnings, the term Net Assets is used to describe the difference between fund
assets and fund liabilities. Since Net Assets include both long-term assets and
liabilities, the most comparable measure of proprietary fund financial resources
to governmental Fund Balance is Net Working Capital, which is the difference
between current assets and current liabilities. Net Working Capital, like Fund
Balance, excludes long-term assets and long-term liabilities.
Governmental Fund Reserves (Fund Balance)
For Governmental Funds, the Governmental Accounting Standards Board
("GASB") Statement No. 54 defines five specific classifications of fund balance.
The five classifications are intended to identify whether the specific components
of fund balance are available for appropriation and are therefore "Spendable."
The classifications also are intended to identify the extent to which fund balance
is constrained by special restrictions, if any. Applicable only to governmental
funds, the five classifications of fund balance are as follows:
CLASSIFICATIONS
Non-spendable
Restricted
Committed
Assigned
Unassigned
NATURE OF RESTRICTION
Cannot be readily converted to cash
Externally imposed restrictions
City Council imposed commitment
City Manager assigned
purpose/intent
Residual balance not otherwise
restricted
A. Non-spendable fund balance: That portion of fund balance that includes
amounts that are either (a) not in a spendable form, or (b) legally or
contractually required to be maintained intact. Examples of Non-spendable
fund balance include:
1. Reserve for Inventories: The value of inventories purchased by the
City but not yet issued to the operating Departments is reflected in
this account.
3
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2. Reserve for Long Term Receivables and Advances: This Reserve is
used to identify and segregate that portion of the City's financial assets
which are not due to be received for an extended period, so are not
available for appropriation during the budget year.
3. Reserve for Prepaid Assets: This reserve represents resources that
have been paid to another entity in advance of the accounting period
in which the resource is deducted from fund balance. A common
example is an insurance premium, which is typically payable in
advance of the coverage period.
Although prepaid assets have yet to be deducted from fund
balance, they are no longer available for appropriation.
4. Reserve for Permanent Endowment - Bay Dredging: The endowment
specifies that the principal amount will not be depleted and represents
the asset amounts to be held in the Bay Dredging Fund.
5. Reserve for Permanent Endowment - Ackerman Fund: The endowment
specifies that the principal amount will not be depleted and
represents the asset amount to be held in the Ackerman Fund.
B. Restricted fund balance: The portion of fund balance that reflects constraints
placed on the use of resources (other than non-spendable items) that are
either (a) externally imposed by creditors, grantors, contributors, or laws
or regulations of other governments; or (b) imposed by law through
constitutional provisions or enabling legislation. Examples of restricted
fund balance are:
1. Reserve for Debt Service: Funds are placed in this Reserve at the time
debt is issued. The provisions governing the Reserve, if established,
are in the Bond Indenture and the Reserve itself is typically controlled
by the Trustee.
2. Affordable Housing: A principal provision of the Newport Beach
Housing Element requires developers to provide housing units for
lower income households, the number of which is to be negotiated
for each development project. In lieu of constructing affordable
housing, developers have paid into this reserve which is used at the
City Council's discretion to provide alternate methods for the
delivery of affordable housing for lower income households.
4
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3. Park In Lieu: Per NBMC 19.52 and California Government Code
Section 664777 (The 1975 "Quimby Act"), a dedication of land or
payment of fees for park or recreational purposes in conjunction with
residential development is required. The fees collected can only be
used for specific park or recreation purposes as outlined in NBMC
19.52.030 and 19.52.070.
4. Upper Newport Bay Restoration Reserve: This reserve is the
repository for funds mandated by SB573, as well as special fees
charged to permit holders as an alternative to meeting certain
specified mitigation criteria. In addition to the mitigation fees, ten
percent (10%) of Beacon Bay lease revenue is placed in this Reserve.
Funds in the Reserve are restricted for Upper Newport Bay
restoration projects.
5. Permanent Endowment for Bay Dredging: The endowment also
specifies that the interest earnings on the principal amount can only
be used for dredging projects in the Newport Bay.
6. Permanent Endowment for Ackerman Fund: The endowment also
specifies that the interest earnings on the principal amount can only be
used for scholarships provided by the City and high-tech library
equipment.
7. Oceanfront Encroachment Reserve: In the early 1990's, it was
discovered by survey that improvements to several ocean front
parcels were encroaching onto the public beach. The encroachment
was relatively minor. The negotiated solution was for the property
owners to pay a permit fee each year to the City. Revenue thus
generated may only be used for ocean front restoration projects and
incidental costs of improvements and maintenance to enhance public
access and use of ocean beaches as approved by the City Council. This
Reserve is the repository for those funds. City Council Policy L- 12
contains additional background and details about the encroachment
issue The external restriction on this balance is imposed by the Local
Coastal Plan (LCP).
C. Committed fund balance: That portion of a fund balance that includes
amounts that can only be used for specific purposes pursuant to constraints
imposed by formal action by the government's highest level of decision
5
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making authority, and remain binding unless removed in the same manner.
The City considers a resolution to constitute a formal action for the purposes
of establishing committed fund balance. The action to constrain resources
must occur within the fiscal reporting period; however the amount can be
determined subsequently. City Council imposed Commitments are as
follows:
1. Facilities Financial Planning (FFP) Fund: In conjunction with the City's
Facilities Financial Plan, a sinking fund has been established to
amortize the cost of critical City facilities such as, but not limited to,
the Civic Center, Police Department buildings, Fire Stations, Library
Branches and other Facility Improvement Projects.
The Facilities Financial Planning Program establishes a level charge
to the General Fund that will perpetually replenish the cash flows
necessary to finance the construction of critical City facilities. This
plan will be updated annually as part of the budget process, or as
conditions change. The City shall strive to maintain fund balance in
the Facilities Financial Planning Reserve at a level equal to or greater
than the maximum annual debt service on existing obligations.
The eligible uses of this reserve include the cash funding of public
facility improvements or the servicing of related debt.
2. Off Street Parking: Per NBMC 12.44.025 the City Council may direct
revenues into the off-street parking facilities fund for purposes of the
acquisition, development and improvement of off street parking
facilities, and for any expenditures necessary or convenient to
accomplish such purposes.
3. In Lieu Parking: Per NBMC 12.44.125 the City requires commercial
businesses to provide adequate off-street parking or where this is not
possible, businesses are afforded the opportunity to pay an annual
fee and use parking spaces in a municipal lot, providing such a lot is
located within specified proximity to the business. These funds can
only be used to provide additional parking.
4. Neighborhood Enhancement - A: Funds previously accumulated to
Neighborhood Enhancement Area "A" pursuant to a prior version
of NBMC 12.44.027 shall continue to be used only for the purpose of
6
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enhancing and supplementing services to the West Newport area.
Both the nature of the supplemental services and the definition of the
area served are set forth in NBMC 12.44.027.
5. Neighborhood Enhancement - B: Funds previously accumulated to
Neighborhood Enhancement Area "B" pursuant to a prior version of
NBMC 12.44.027 shall continue to be used only for the purpose of
enhancing and supplementing services in the Balboa Peninsula. Both
the nature of the supplemental services and the definition of the area
served are set forth in NBMC 12.44.027.
6. Cable Franchise: Pursuant to the provisions of the Newport Beach
Municipal Code, Title 5, Business Licenses & Regulations, Chapter
5.44, in return for the use of the City's streets and public ways for the
purpose of installing, operating, maintaining, or reconstructing a
cable system to provide cable service, fees are collected by the City
from cable providers. Those fees are to be used by the City for support
of Public, Education, and Government access programming only.
7. Oil and Gas Reserve: The annual $40,000 which is being set aside from
the oil and gas field production revenues is to be used to fund
abandoned wells and facilities as they go out of service.
8. Capital Reappropriation: This reserve represents an administrative
procedure that recognizes a portion of fund balance is not readily
available to fund new endeavors because it has been reappropriated
through the budget adoption process or amendment process.
D. Assigned fund balance: That portion of a fund balance that includes
amounts that are constrained by the City's intent to be used for specific
purposes but that are not restricted or committed. This policy hereby
delegates the authority to the City Manager or designee to modify or
create new assignments of fund balance. Constraints imposed on the use
of assigned amounts may be changed by the City Manager or his
designee. Appropriations of balances are subject to Council Policy F-3
concerning budget adoption and administration.
E. Unassigned fund balance:
1. Contingency Reserve: The Contingency Reserve shall have a target
balance of twenty five percent (25%) of General Fund "Operating
7
F-2
Budget" as originally adopted. Operating Budget for this purpose
shall include current expenditure appropriations and shall exclude
Capital Improvement Projects, Transfers Out, and additional
discretionary payments to the City’s unfunded pension liability.
Appropriation and/ or access to these funds are generally reserved
for emergency or unforeseen situations but may be accessed by
Council by simple budget appropriation. Examples may include but
are not limited to the following:
a. A catastrophic loss of critical infrastructure.
b. A State or Federally declared state of emergency.
c. Any settlement arising from a claim or judgment.
d. Deviation from budgeted revenue projections.
e. Any action by another government that eliminates or shifts
revenues from the City.
f. Inability of the City to meet its debt service obligations in any
given year.
g. Other circumstances deemed necessary by City Council to meet
the claims and obligations of the City.
Should the Contingency Reserve be used, the City Manager shall
present a plan to City Council to replenish the reserve within five
years.
2. Residual Fund Balance: The residual portion of available fund
balance that is not otherwise restricted, committed or assigned and is
above and beyond the Contingency Reserve target reserve balance.
Proprietary Fund Reserves (Net Working Capital)
In the case of Proprietary Funds (Enterprise and Internal Service Funds),
Generally Accepted Accounting Principles ("GAAP") does not permit the
reporting of reserves on the face of City financial statements. However, this does
not preclude the City from setting policies to accumulate financial resources for
prudent financial management of its proprietary fund operations. Since
8
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proprietary funds may include both long-term capital assets and long-term
liabilities, the most comparable measure of liquid financial resources that is
similar to fund balance in proprietary funds is net working capital which is the
difference between current assets and current liabilities. For all further references
to reserves in Proprietary Funds, Net Working Capital is the intended meaning.
A. Water Enterprise Fund
1. Stabilization and Contingency Reserve: This Reserve is used to
provide sufficient funds to support seasonal variations in cash flows
and in more extreme conditions, to maintain operations for a
reasonable period of time so the City may reorganize in an orderly
manner or effectuate a rate increase to offset sustained cost increases.
The intent of the Reserve is to provide funds to offset cost increases
that are projected to be short-lived, thereby partially eliminating the
volatility in annual rate adjustments. It is not intended to offset
ongoing, long-term pricing structure changes. The target level of this
reserve is fifty percent (50%) of the annual operating budget. This
reserve level is intended to provide a reorganization period of 6
months with zero income or 24 months at a twenty-five percent (25%)
loss rate. The City Council must approve the use of these funds, based
on City Manager recommendation. Funds collected in excess of the
Stabilization reserve target would be available to offset future rate
adjustments, while extended reserve shortfalls would be recovered
from future rate increases. Should catastrophic losses to the
infrastructure system occur, the Stabilization and Contingency
Reserve may be called upon to avoid disruption to water
distribution.
2. Infrastructure Replacement Funding Policy: This funding policy
is intended to be a temporary repository for cash flows
associated with the funding of infrastructure replacement projects
provided by the Water Master Plan. The contribution rate is
intended to level-amortize the cost of infrastructure replacement
projects over a long period. The annual funding rate of the Water
Master Plan is targeted at an amount that, when combined with prior
or future year contributions, is sufficient to provide for the eventual
replacement of assets as scheduled in the plan. This contribution
policy is based on the funding requirements of the most current
Water Master Plan. There are no minimum or maximum balances
contemplated by this funding policy. However, the contributions
9
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level should be reviewed periodically or as major updates to the
Water Master Plan occur. Annual funding is contingent on many
factors and may ultimately involve a combined strategy of cash
funding and debt issuance with the intent to normalize the burden on
Water customer rates.
B. Wastewater Enterprise Fund
1. Stabilization and Contingency Reserve: This Reserve is used to
provide sufficient funds to support seasonal variations in cash flows
and in more extreme conditions, to maintain operations for a
reasonable period of time so the City may reorganize in an orderly
manner or effectuate a rate increase to offset sustained cost increases.
The intent of the Reserve is to provide funds to offset cost increases
that are projected to be short-lived, thereby partially eliminating the
volatility in annual rate adjustments. It is not intended to offset
ongoing, long-term pricing structure changes. The target level of this
reserve is fifty percent (50%) of the annual operating budget. This
reserve level is intended to provide a reorganization period of 6
months with zero income or 24 months at a twenty-five percent (25%)
loss rate. The City Council must approve use of these funds, based on
City Manager recommendation. Funds collected in excess of the
Stabilization reserve target would be available to offset future rate
adjustments, while extended reserve shortfalls would be recovered
from future rate increases. Should catastrophic losses to the
infrastructure system occur, the Stabilization and Contingency
Reserve may be called upon to avoid disruption to wastewater
service.
2. Infrastructure Replacement Funding Policy: This funding policy
is intended to be a temporary repository for cash flows
associated with the funding of infrastructure replacement projects
provided by the Wastewater Master Plan. The contribution rate is
intended to level-amortize the cost of infrastructure replacement
projects over a long period of time. The annual funding rate of the
Wastewater Master Plan is targeted at an amount that, when
combined with prior or future year contributions, is sufficient to
provide for the eventual replacement of assets as scheduled in the
plan. This contribution policy should be updated periodically based
on the most current Wastewater Master Plan. There are no minimum
10
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or maximum balances contemplated by this funding policy.
However, the contributions level should be reviewed periodically or
as major updates to the Wastewater Master Plan occur. Annual
funding is contingent on many factors and may ultimately involve a
combined strategy of cash funding and debt issuance with the intent
to normalize the burden on Wastewater customer rates.
C. Internal Service Funds Background.
Internal Service Funds are used to centrally manage and account for specific
program activity in a centralized cost center. Their revenue generally comes
from internal charges to departmental operating budgets rather than
external revenue sources. They have several functions.
--They work well in normalizing departmental budgeting for programs that
have life-cycles greater than one year; thereby facilitating level budgeting
for expenditures that will, by their nature, be erratic from year to year. This
also facilitates easier identification of long term trends.
--They act as a strategic savings plan for long-term assets and liabilities.
--From an analytical standpoint, they enable appropriate distribution of
city-wide costs to individual departments, thereby more readily
establishing true costs of various operations.
Since departmental charges to the internal service fund duplicate the
ultimate expenditure from the internal service fund, they are eliminated
when consolidating entity-wide totals.
The measurement criteria, cash flow patterns, funding horizon and
acceptable funding levels are unique to each program being funded.
Policy regarding target balance and/ or contribution policy, gain/loss
amortization assumption, source data, and governance for each of the
City's Internal Service Funds is set forth as follows:
1. For all Internal Service Funds: The Finance Director may transfer part
or all of any unencumbered fund balance between the Internal Service
Funds provided that the withdrawal of funds from the transferred
fund would not cause insufficient reserve levels or insufficient
resources to carry out its intended purpose. This action is appropriate
when the decline in cash balance in any fund is precipitated by an off-
11
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trend non-recurring event. The Finance Director will make such
recommendations as part of the annual budget adoption or through
separate Council action.
2. Equipment Maintenance Fund and Equipment Replacement Fund:
The Equipment Maintenance and Replacement Funds receive
operating money from the Departments to provide equipment
maintenance and to fund the regular replacement of major pieces of
equipment (mostly vehicles) at their economic obsolescence.
a. Equipment Maintenance Fund: The Equipment Maintenance
Fund acts solely as a cost allocation center (vs. a pre-funding
center) and is funded on a pay- as-you-go basis by
departmental maintenance charges by vehicle type and usage
requirement. Because of this limited function, the target year-
end balance is zero.
Contribution rates (departmental charges) are set to include the
direct costs associated with maintaining the City vehicle fleet,
including fleet maintenance employee salary and benefits,
operating expenses and maintenance related capital outlay.
Administrative overhead and maintenance facility
improvements and replacement costs are to be provided
outside of this cost unit. Governance is achieved through
annual management adjustment of contribution rates on the
basis of maintenance cost by vehicle and distribution of costs
based on fleet use by department.
b. Equipment Replacement Fund: Operating Departments are
charged annual amounts sufficient to accumulate funds for the
replacement of vehicles, communications equipment, parking
equipment and other equipment replacement determined
appropriate by the Finance Director. The City Manager
recommends annual rate adjustments as part of the
budget preparation process. These adjustments are based
on pricing, future replacement schedules and other variables.
The age and needs of the equipment inventory vary from year
to year. Therefore the year-end fund balance will fluctuate in
direct correlation to accumulated depreciation. In general, it
will increase in the years preceding the scheduled replacement
of relatively large percentage of the equipment, on a dollar
12
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value basis. However, rising equipment costs, dissimilar
future needs, replacing equipment faster than their expected
life or maintaining equipment longer than their expected life all
contribute to variation from the projected schedule.
Target funding levels shall be determined by the Finance
Director after considering the age, expected life and cash flow
anticipated by the replacement equipment being funded. If
departmental replacement charges for equipment prove to be
excessive or insufficient with regard to this target funding
level, new rates established during the next budget cycle will
be adjusted with a view toward bringing the balance back to
the target level over a three-year period.
3. Insurance Reserve Funds: The Insurance Reserve funds account for
the activities of general liability and workers' compensation claims.
Background.
The City employs an actuary to estimate the liabilities associated
with the general liability and workers compensation activities. The
costs typically associated with these programs include: claims
administration, legal defense, insurance premiums, self insured
retention and the establishment of appropriate loss reserves
including "incurred-but-not reported" (IBNR) claims. In a
prescribed measurement methodology, the Actuary estimates the
liabilities in conformity with Generally Accepted Accounting
Principles (GAAP).
The Actuary refers to this measurement level in his report as the
"Expected Level." However, because actuarial estimates are subject to
significant uncertainties, actuaries typically recommend that a target
funding level be set at an amount in excess of expected liability as a
margin to cover contingencies. A typical target funding level would
be set to obtain a specified confidence level (the percent chance that
resources set-aside will be sufficient to cover existing claims).
Full funding of the Actuary's "Target Funding Level" establishes a
seventy-five percent (75%) confidence there will be sufficient
resources (including projected interest) to pay the full amount of
existing claims without future contributions. Funding at the
13
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"Expected Level" produces a confidence level of only fifty percent to
sixty-five percent (50%-65% ). Therefore, the target funding of
insurance reserves should exceed the "Expected Level" to account for
adverse estimate deviation.
Policy & Practice.
The City should target funding of its risk management obligations at
not less than the Expected Level, described above; and not more than
an amount sufficient to establish a seventy-five percent (75%)
Confidence Level. Actuarial losses should be recovered over a rolling
3-year basis while actuarial gains should be amortized over a rolling
5-year basis. As part of the operating budget, each department will
be charged a rate equal to its proportionate share of the total
"revenue" required to fund the Insurance Reserve Fund at this level.
To lessen the impact of short-term annual rate change fluctuation,
City management may implement one-time fund transfers (rather
than department rate increases) when funding shortfalls appear to
be due to unusually sharp and non-recurring factors. Excess reserves
in other areas may be transferred to the internal service fund in these
instances but such transfers should not exceed the funding necessary
to reach a seventy-five (75%) confidence level interval.
4. Compensated
Absences Fund:
Background.
The primary purpose of flex leave, vacation leave and sick leave is to
provide compensated time off as appropriate and approved.
However, under certain circumstances, typically at separation from
service, some employees have the option of receiving cash-out
payments for some accumulated leave balances. The Compensated
Absences Fund is utilized primarily as a budget smoothing technique
for any such leave bank liquidations. The primary purpose of the
Compensated Absences Fund is to maintain a balance sufficient to
facilitate this smoothing.
Policy and Practice.
14
F-2
The contribution rate will be set to cover estimated annual cash flows
based on a three-year trailing average.
The minimum cash reserve should not fall below that three-year
average. The maximum cash reserve should not exceed fifty percent
(50%) of the long term liability. The target cash reserve shall be the
median difference between the minimum and maximum figures.
Each department will make contributions to the Compensated
Absences Fund through its operating budget as a specified
percentage of salary. The Finance Director will review and
recommend adjustments to the percentage of salary required during
the annual budget development process. This percentage will be
set so as to maintain the reserve within the parameters established
above.
5. Post Retirement Funding Policies:
a. Pension Funding:
(i) California Public Employees Retirement System
(CalPERS): The City's principal Defined Benefit Pension
program is provided through contract with CalPERS.
The City's contributions to the plan include an actuarially
determined employer contribution that fluctuates each
year based on an annual actuarial plan valuation. This
variable rate employer contribution includes the normal
cost of providing the contracted benefits plus or minus
an amortization of plan changes and net actuarial gains
and losses since the last valuation period.
It is the City's policy to make contributions to the plan
equaling at least one hundred percent (100%) of the
actuarially required contribution (annual pension cost).
Because the City pays the entire actuarially required
contribution each year, by definition, its net pension
obligation at the end of each year is $0. Any unfunded
actuarial liability (UAL) is amortized and paid in
accordance with the actuary's funding
recommendations. The City will strive to maintain its
15
F-2
UAL within a range that is considered acceptable to
actuarial standards. The City Council shall consider
increasing the annual CalPERS contribution should the
UAL status fall below acceptable actuarial standards.
(ii) Laborer's International Union of North America
(LIUNA): The City provides funds to support a
supplemental pension plan for some employee
associations through contract with LIUNA. This is
funded at a fixed percentage of total compensation on a
pay-as-you-go basis. The City is not contractually
required to guarantee the level of the ultimate LIUNA
benefit to retirees, nor does it do so. Therefore the City's
liability for this program is full funded each year.
b. Other Post Employment Benefits
(OPEB Funding): Background.
The City's OPEB funding obligations consists of two retiree
medical plans.
New Plan. Effective January 2006, the City and its employee
associations agreed to major changes to the Post Employment
Healthcare Plan. New employees and all current employees
participate in a program that requires certain defined employee
and employer contributions while the employee is in active
service. However, once the contributions have been made to the
employee's account, the City has transferred a substantial
portion of the funding risk to the employee.
Old Plan. Eligible employees who retired prior to the "New
Plan" and certain active employees were eligible to continue to
receive post-retirement medical benefits (a defined benefit
plan). The cost was divided among the City, current employees
and retirees. In the past, this program was largely funded on a
pay-as-you-go basis, so there was a significant unfunded
liability. Recognizing this problem, the City began contributing
to this obligation in 2001. In 2008, these assets were placed in a
pre-funding trust. The City's intention is to amortize the
remaining unfunded liability within 20 years.
16
F-2
Policy & Practice.
New Plan. Consistent with agreements between the City and
Employee Associations, the new defined contribution plan will
be one hundred percent (100%) funded, on an ongoing basis, as
part of the annual budget process. Funds to cover this
expenditure will be contained within the salary section of each
department's annual operating budget.
Old Plan. The City's policy is to pre fund the explicit (cash
subsidy) portion of the Actuarial Accrued Liability (AAL) of
the remnants of the old plan over a 20-year amortization
period, or less. This amount will be based on the Annual
Required Contribution (ARC) determined by a biennial
actuarial review; subject to review and analysis by the City. The
City will strive to maintain a funded status that will be within
a range that is considered acceptable to actuarial standards. The
City Council shall consider increasing the annual OPEB
contribution should the funded status fall below acceptable
actuarial standards.
History
Adopted F-3 – 10-01-1963 (Sewer System Funding)
Adopted F-8 – 10-01-1963 (Capital Improvement Fund and Property Sale Revenues)
Amended F-8 – 08-15-1966
Amended F-8 – 05-21-1968
Amended F-8 – 11-12-1968
Amended F-8 03-09-1970
Amended F-3 – 05-25-1970
Reaffirmed F-8 - 02-14-1972
Amended F-8 - 12-10-1973
Amended F-8 – 11-11-1974
Amended F-3 – 07-11-1978
Adopted F-5 06-25-1979 (Stabilization Fund)
Amended F-8 10-22-1984
Amended F-3 - 10-22-1990
Adopted F-2 – 01-24-1994 (Reserve Policy) - combining F-3, F-5, and F-8 (part of F-4)
Amended F-2 – 04-10-1995
Amended F-2 – 02-26-1996
Amended F-2 – 04-27-1998
Amended F-2 – 03-14-2000
17
F-2
Amended F-2 - 05-08-2001
Amended F-2 – 04-23-2002
Amended F-2 – 06-10-2003
Amended F-2 – 04-13-2004
Amended F-2 – 09-13-2005
Amended F-2 – 09-15-2008
Amended F-2- 11-12-2008
Amended F-2 – 05-24-2011
Amended F-2 – 09-27-2011
Amended F-2 – 05-14- 2013
Amended F-2 - 06-10-2014
Amended F-2 – 05-12-2015
Amended F-2 – 09-25-2018
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Pr
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In
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overall revenue.
42
2
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0
5
‐
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42
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42
2
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‐
PL
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42
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4
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43
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43
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43
1
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43
1
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3
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5
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40
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5
9
1
4.
0
%
43
1
0
3
5
‐
ST
A
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5
,
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‐
‐
‐
43
1
0
4
0
‐
CO
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37
,
2
9
6
50
,
0
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0
38
,
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0
0
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0
0
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24
.
0
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43
1
0
4
5
‐
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0.
0
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43
1
0
5
5
‐
PR
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69
FR
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CO
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T
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‐
‐
‐
‐
‐
43
1
0
6
5
‐
DI
S
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0
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0.
0
%
43
1
0
7
0
‐
CA
L
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T
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R
A
C
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CA
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4
1
,
4
5
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41
,
6
6
6
‐
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6
6
6
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43
1
0
8
0
‐
SL
S
GR
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4
6
5
‐
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5
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‐
43
1
1
0
5
‐
BU
L
L
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O
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PR
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8
0
1
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0.
0
%
43
1
1
3
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‐
RE
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FR
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0.
0
%
43
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1
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‐
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1
3
4
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5
3
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9
4
6
10
,
9
4
6
8.
4
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43
1
1
9
0
‐
UA
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20
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1
TR
A
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GR
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‐
‐
‐
‐
43
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1
9
1
‐
UA
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TR
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GR
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N
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‐
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‐
‐
43
1
1
9
2
‐
UA
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12
TR
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I
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I
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G
GR
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‐
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‐
‐
43
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1
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3
‐
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R
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F
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R
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‐
‐
‐
‐
43
1
2
4
5
‐
CA
L
OE
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9
9
3
,
8
9
2
‐
‐
‐
‐
43
1
2
4
6
‐
ME
D
I
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L
IG
T
67
4
,
3
6
8
57
4
,
2
8
2
‐
(5
7
4
,
2
8
2
)
‐
Bu
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g
e
t
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wh
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w
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1
Fu
l
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c
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t
Hi
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r
a
r
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h
y
0
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GE
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A
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FU
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D
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*
D
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NO
T
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Pr
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j
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c
t
i
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2
0
2
0
5
‐
FY
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RE
V
E
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U
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PR
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T
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‐
AN
N
U
A
L
Va
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i
a
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20
2
0
Ro
w
La
b
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l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
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d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
No
t
e
s
43
1
2
5
0
‐
EM
E
R
G
E
N
C
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MG
M
T
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S
T
GR
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T
13
,
0
8
4
13
,
1
0
0
‐
(1
3
,
1
0
0
)
‐
Bu
d
g
e
t
e
d
wh
e
n
ne
w
grant is taken to Council
43
1
2
6
0
‐
DE
P
T
OF
CO
N
S
E
R
V
A
T
I
O
N
GR
N
T
2
1
,
2
4
1
22
,
0
0
0
22
,
0
0
0
‐
0.
0
%
43
1
2
7
0
‐
OC
RE
A
L
ES
T
A
T
E
FR
A
U
D
TR
S
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‐
‐
‐
‐
‐
43
1
2
7
5
‐
CA
L
EM
A
HA
Z
MA
T
GR
A
N
T
‐
‐
‐
‐
‐
43
1
2
8
5
‐
SA
N
T
A
AN
A
CO
L
L
E
G
E
8
6
,
5
4
3
75
,
0
0
0
85
,
0
0
0
10
,
0
0
0
13
.
3
%
43
1
2
9
5
‐
AB
1
0
9
FU
N
D
I
N
G
RE
I
M
B
2
,
7
4
5
‐
‐
‐
‐
43
1
3
1
0
‐
OC
T
A
GO
LO
C
A
L
GR
A
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T
‐
‐
‐
‐
‐
43
1
3
1
5
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T
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OF
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A
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T
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‐
20
0
,
0
0
0
25
0
,
0
0
0
50
,
0
0
0
25
.
0
%
43
1
3
2
0
‐
FI
R
E
M
A
N
S
FN
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HE
R
I
T
G
E
GR
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T
‐
‐
‐
‐
‐
43
1
3
2
5
‐
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S
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T
25
,
3
1
8
25
,
0
0
0
25
,
0
0
0
‐
0.
0
%
43
1
3
6
5
‐
IC
E
/
H
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A
PR
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A
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R
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2
0
9
‐
‐
‐
‐
43
1
3
7
0
‐
20
1
1
HO
M
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L
A
N
D
SE
C
U
R
I
T
Y
GR
A
N
T
‐
‐
‐
‐
‐
43
1
3
7
5
‐
CA
CO
A
S
T
A
L
CO
M
M
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‐
‐
‐
‐
‐
43
1
3
9
0
‐
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M
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1
3
1
,
5
3
7
‐
‐
‐
‐
43
1
3
9
5
‐
CU
S
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M
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R
D
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R
PA
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‐
‐
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43
1
4
5
5
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H
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GO
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T
GR
A
N
T
S
‐
‐
‐
‐
‐
43
1
4
6
5
‐
BS
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C
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C
A
L
LA
W
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‐
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‐
43
1
4
7
0
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14
TR
A
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GR
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T
‐
‐
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43
1
4
7
1
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T
‐
‐
‐
‐
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43
1
4
7
2
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T
15
,
9
9
4
‐
‐
‐
‐
43
1
4
7
5
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V
(
O
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A
)
AB
A
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‐
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43
1
4
8
0
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15
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GR
A
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‐
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‐
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43
1
4
8
5
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S
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08
TR
A
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F
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R
AG
R
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E
M
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‐
‐
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‐
‐
44
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PR
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1
0
1
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5
9
3
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2
9
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10
6
,
7
2
3
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6
2
9
11
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6
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8
7
7
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4
%
Se
e
ad
d
t
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l
ha
n
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u
t
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41
1
0
0
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TA
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CU
R
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8
4
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1
8
2
,
9
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5
89
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4
6
8
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8
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1
94
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8
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4
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6
7
0
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3
7
5
,
8
4
9
6.
0
%
41
1
0
0
5
‐
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9
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2
4
4
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3
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9
1
7
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8
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4
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6
9
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49
5
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8
9
0
5.
0
%
41
1
0
1
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‐
PR
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R
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7
6
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8
8
9
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4
2
9
,
0
3
2
3,
1
1
2
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8
0
9
68
3
,
7
7
7
28
.
2
%
41
1
0
1
5
‐
PR
I
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R
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A
R
PE
N
L
T
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/
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T
2
2
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4
8
0
22
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2
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1
22
4
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2
0
1
‐
0.
0
%
41
1
0
2
0
‐
SU
P
P
L
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M
E
N
T
A
L
TA
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2
,
7
3
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6
9
9
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2
1
6
,
3
3
9
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4
4
0
,
1
6
8
22
3
,
8
2
9
10
.
1
%
41
1
0
2
5
‐
PR
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M
E
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T
4
9
5
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5
4
7
49
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4
4
3
49
7
,
4
4
3
‐
0.
0
%
41
1
0
2
6
‐
PR
O
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T
Y
TA
X
TR
A
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S
F
E
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‐
‐
‐
‐
‐
41
1
0
3
0
‐
RD
A
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S
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1
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9
4
2
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3
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4
1,
9
4
8
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2
2
0
2,
0
4
5
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6
3
1
97
,
4
1
1
5.
0
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41
1
0
3
5
‐
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M
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N
C
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A
‐
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‐
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‐
41
1
0
4
0
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A
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R
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4
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3
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6
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22
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8
5
3
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0
8
9
5.
0
%
41
4
0
4
5
‐
CO
I
N
OP
MA
C
H
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‐
‐
‐
‐
‐
45
‐
SA
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3
5
,
0
3
8
,
8
4
6
36
,
9
9
7
,
6
4
8
35
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6
9
7
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0
9
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3
0
0
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5
5
8
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‐
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5
%
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t
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l
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n
d
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t
.
41
2
0
0
0
‐
PR
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IN
LI
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‐
‐
‐
‐
‐
41
2
0
0
5
‐
SA
L
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S
AN
D
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E
TA
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3
5
,
7
1
1
,
5
8
0
37
,
6
7
1
,
6
1
8
36
,
4
4
7
,
0
9
0
(1
,
2
2
4
,
5
2
8
)
‐
3.
3
%
41
2
0
1
0
‐
SA
L
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S
TA
X
RE
C
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Y
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L
(
1
0
4
,
6
9
2
)
(1
2
5
,
0
0
0
)
(1
5
0
,
0
0
0
)
(2
5
,
0
0
0
)
‐
41
2
0
1
5
‐
SA
L
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TA
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A
R
I
N
G
AG
R
M
E
N
T
(
5
6
8
,
0
4
2
)
(5
4
8
,
9
7
0
)
(6
0
0
,
0
0
0
)
(5
1
,
0
3
0
)
‐
41
2
0
2
0
‐
SA
L
E
S
TA
X
SH
A
R
I
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‐
‐
‐
‐
‐
46
‐
TR
A
N
S
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T
OC
C
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A
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2
2
,
8
5
7
,
7
3
7
23
,
3
9
6
,
1
0
3
24
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4
8
3
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1
3
1
1,
0
8
7
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0
2
8
4.
6
%
Se
e
ad
d
t
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l
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d
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t
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41
3
0
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0
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7
1
8
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5
5
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4
0
,
3
7
4
)
(7
9
2
,
2
0
0
)
(5
1
,
8
2
6
)
‐
41
3
0
0
5
‐
UT
O
T
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S
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D
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T
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L
TA
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3
,
9
9
8
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1
2
0
4,
1
1
3
,
1
9
0
4,
4
2
6
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1
1
3
31
2
,
9
2
3
7.
6
%
41
3
0
1
0
‐
UT
O
T
HO
T
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L
TA
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2
3
,
8
3
7
,
6
4
6
24
,
4
1
8
,
6
4
3
25
,
3
9
5
,
3
8
8
97
6
,
7
4
5
4.
0
%
41
3
0
1
5
‐
UT
O
T
AD
M
I
N
FE
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‐
‐
‐
‐
‐
41
3
0
2
0
‐
UT
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T
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L
CV
B
PA
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(
4
,
2
8
3
,
5
9
7
)
(4
,
3
9
5
,
3
5
6
)
(4
,
5
7
1
,
1
7
0
)
(1
7
5
,
8
1
4
)
‐
41
3
0
2
1
‐
TO
T
AU
D
I
T
RE
C
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E
R
Y
‐
‐
‐
‐
‐
2
Fu
l
l
A
c
c
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n
t
Hi
e
r
a
r
c
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y
0
1
0
‐
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A
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FU
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D
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T
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R
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*
Pr
o
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e
c
t
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n
2
0
2
0
5
‐
FY
20
RE
V
E
N
U
E
PR
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J
E
C
T
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O
N
‐
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N
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A
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Va
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i
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20
2
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Ro
w
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18
Ac
t
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s
FY
19
Re
v
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FY
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Pr
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p
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1
9
Re
v
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d
% Ch
a
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g
e
No
t
e
s
41
4
0
0
0
‐
AU
D
I
T
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C
O
V
E
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2
4
,
1
2
3
‐
25
,
0
0
0
25
,
0
0
0
0.
0
%
47
‐
OT
H
E
R
TA
X
E
S
1
1
,
8
4
1
,
0
4
5
11
,
2
8
5
,
7
6
4
11
,
5
7
2
,
8
8
6
28
7
,
1
2
2
2.
5
%
41
1
0
4
5
‐
CO
I
N
OP
MA
C
H
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FE
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‐
‐
‐
‐
‐
41
4
0
0
5
‐
UT
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T
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FR
A
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H
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1
,
0
6
2
,
0
8
3
1,
0
1
5
,
0
0
0
1,
0
6
2
,
0
0
0
47
,
0
0
0
4.
6
%
41
4
0
1
5
‐
CA
B
L
E
FR
A
N
C
H
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S
E
1
,
9
3
5
,
9
1
1
1,
8
5
0
,
0
0
0
2,
0
3
3
,
9
1
7
18
3
,
9
1
7
9.
9
%
41
4
0
2
0
‐
SO
L
I
D
WA
S
T
E
AU
D
I
T
RE
C
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V
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R
Y
‐
‐
‐
‐
‐
41
4
0
2
5
‐
SO
L
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D
WA
S
T
E
FR
A
N
C
H
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S
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TA
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1
,
2
3
0
,
4
7
5
1,
2
1
0
,
0
0
0
1,
2
7
1
,
9
6
9
61
,
9
6
9
5.
1
%
41
4
0
3
0
‐
BU
S
I
N
E
S
S
LI
C
E
N
S
E
TA
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4
,
2
8
2
,
9
3
5
4,
4
2
0
,
0
0
0
4,
4
0
0
,
0
0
0
(2
0
,
0
0
0
)
‐
0.
5
%
41
4
0
3
5
‐
MA
R
I
N
E
CH
A
R
T
E
R
TA
X
3
1
3
,
8
8
8
33
5
,
0
0
0
30
5
,
0
0
0
(3
0
,
0
0
0
)
‐
9.
0
%
41
4
0
4
0
‐
PR
O
P
E
R
T
Y
TA
X
TR
A
N
S
F
E
R
S
3
,
0
1
5
,
7
5
3
2,
4
5
5
,
7
6
4
2,
5
0
0
,
0
0
0
44
,
2
3
6
1.
8
%
51
‐
MI
S
C
RE
V
E
N
U
E
S
1
,
8
9
6
,
0
2
2
82
5
,
1
1
7
36
3
,
6
5
4
(4
6
1
,
4
6
3
)
‐
55
.
9
%
51
1
0
1
5
‐
AD
A
ED
U
.
& EN
F
O
R
C
E
4
3
,
1
5
4
10
,
0
8
2
20
,
0
0
0
9,
9
1
8
98
.
4
%
51
1
0
2
0
‐
ST
A
R
T
VI
D
E
O
SA
L
E
S
‐
7,
4
7
8
‐
(7
,
4
7
8
)
‐
51
1
0
2
5
‐
SA
L
E
OF
RP
T
S
/
C
R
O
S
S
R
O
A
D
S
‐
‐
‐
‐
‐
51
1
0
3
2
‐
SA
L
E
OF
BO
O
K
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‐
‐
1,
2
0
0
1,
2
0
0
0.
0
%
51
1
0
3
5
‐
SA
L
E
OF
MA
P
S
& PU
B
2
6
,
5
3
1
28
,
5
5
0
24
,
5
6
6
(3
,
9
8
4
)
‐
14
.
0
%
51
1
0
4
0
‐
DA
M
A
G
E
TO
CI
T
Y
PR
O
P
E
R
T
Y
19
7
,
2
1
2
15
7
,
5
0
0
13
0
,
5
0
0
(2
7
,
0
0
0
)
‐
17
.
1
%
51
1
0
4
5
‐
HO
A
G
SR
TR
A
N
S
P
O
R
T
GR
A
N
T
15
0
,
0
0
0
10
0
,
0
0
0
‐
(1
0
0
,
0
0
0
)
‐
Ta
k
e
n
to
Co
u
n
c
i
l
wi
t
h
BA when received
51
1
0
5
0
‐
PR
I
V
A
T
E
RE
F
U
N
D
S
& RE
B
A
T
E
S
1
0
2
,
8
3
8
77
,
0
0
0
97
,
0
0
0
20
,
0
0
0
26
.
0
%
51
1
0
5
5
‐
RE
V
E
N
U
E
N.
O
.
C
.
8
3
,
2
2
7
17
,
4
0
0
‐
(1
7
,
4
0
0
)
‐
51
1
0
6
0
‐
PR
O
G
R
A
M
RE
V
E
N
U
E
S
NO
C
1
2
7
25
0
25
0
‐
0.
0
%
51
1
0
6
5
‐
CA
B
L
E
FR
A
N
C
H
I
S
E
PE
G
FE
E
S
3
8
8
,
1
3
5
30
0
,
0
0
0
40
7
,
7
8
4
10
7
,
7
8
4
35
.
9
%
51
1
0
7
5
‐
BA
D
DE
B
T
(
3
7
2
,
5
4
2
)
(4
6
7
,
6
4
6
)
(4
6
7
,
6
4
6
)
‐
‐
51
1
0
8
0
‐
FR
I
E
N
D
S
OF
TH
E
LI
B
R
A
R
Y
2
5
0
,
0
0
0
29
1
,
3
7
8
‐
(2
9
1
,
3
7
8
)
‐
Gr
a
n
t
s
ta
k
e
n
to
Co
u
n
c
i
l
with BA when received in new FY
51
1
0
8
5
‐
NB
LI
B
R
A
R
Y
FO
U
N
D
A
T
I
O
N
1
6
3
,
9
0
7
15
3
,
1
2
5
‐
(1
5
3
,
1
2
5
)
‐
Gr
a
n
t
s
ta
k
e
n
to
Co
u
n
c
i
l
with BA when received in new FY
51
1
1
0
0
‐
IN
S
U
R
A
N
C
E
PR
E
M
FR
O
M
EE
‐
‐
‐
‐
‐
51
1
1
0
1
‐
DE
N
T
A
L
PR
E
M
FR
O
M
EE
‐
‐
‐
‐
‐
51
1
1
0
2
‐
VI
S
I
O
N
PR
E
M
FR
O
M
EE
‐
‐
‐
‐
‐
51
1
1
1
0
‐
VN
B
PU
B
L
I
C
BE
N
E
F
I
T
FE
E
1
5
0
,
0
0
0
15
0
,
0
0
0
15
0
,
0
0
0
‐
0.
0
%
51
1
1
1
5
‐
SC
E
RE
B
A
T
E
S
/
R
E
F
U
N
D
S
7
1
3
,
4
3
3
‐
‐
‐
‐
51
1
1
2
5
‐
GR
A
N
T
HO
L
D
I
N
G
AC
C
O
U
N
T
‐
‐
‐
‐
‐
52
‐
SE
R
V
I
C
E
FE
E
S
& CH
A
R
G
2
0
,
6
2
3
,
7
7
3
20
,
3
7
3
,
4
1
7
21
,
5
0
6
,
6
3
1
1,
1
3
3
,
2
1
4
5.
6
%
52
1
0
0
0
‐
RE
G
U
L
A
T
O
R
Y
PE
R
M
I
T
FE
E
S
1
7
,
3
4
6
18
,
0
0
0
18
,
5
0
0
50
0
2.
8
%
52
1
0
0
5
‐
IN
V
E
S
T
I
G
A
T
I
V
E
FE
E
FI
L
M
‐
‐
‐
‐
‐
52
1
0
1
0
‐
TB
I
D
AD
M
I
N
FE
E
9
,
9
0
9
5,
0
0
0
10
,
0
0
0
5,
0
0
0
10
0
.
0
%
52
1
0
1
5
‐
ZO
N
I
N
G
& SU
B
D
I
V
I
S
I
O
N
FE
E
S
2
5
2
,
3
1
1
23
6
,
5
7
5
31
0
,
0
0
0
73
,
4
2
5
31
.
0
%
52
1
0
2
0
‐
WI
T
N
E
S
S
FE
E
S
/
S
U
B
P
O
E
N
A
3
6
,
4
1
7
36
,
7
3
8
33
,
4
9
7
(3
,
2
4
1
)
‐
8.
8
%
52
1
0
2
5
‐
PL
A
N
CH
E
C
K
I
N
G
FE
E
S
2
,
8
6
0
,
7
2
9
2,
8
2
7
,
5
4
7
2,
9
5
1
,
0
5
2
12
3
,
5
0
5
4.
4
%
52
1
0
2
6
‐
PL
A
N
CH
E
C
K
FE
E
S
VC
A
2
,
3
0
7
10
,
2
5
0
‐
(1
0
,
2
5
0
)
‐
Co
n
t
r
a
c
t
te
r
m
52
1
0
2
7
‐
PL
A
N
CH
E
C
K
FE
E
S
JA
S
4
1
10
,
2
5
0
‐
(1
0
,
2
5
0
)
‐
Co
n
t
r
a
c
t
te
r
m
52
1
0
3
0
‐
ZO
N
I
N
G
& PL
A
N
RE
V
I
E
W
FE
E
S
3
0
0
,
9
9
9
25
6
,
2
5
0
30
0
,
0
0
0
43
,
7
5
0
17
.
1
%
52
1
0
3
5
‐
PL
A
N
CH
E
C
K
FE
E
S
GR
A
D
I
N
G
1
2
9
,
1
5
3
12
3
,
3
1
1
16
5
,
4
1
4
42
,
1
0
3
34
.
1
%
52
1
0
3
6
‐
GR
A
D
I
N
G
BO
N
D
FE
E
‐
‐
‐
‐
‐
52
1
0
4
0
‐
RE
S
I
D
E
N
T
L
BU
I
L
D
N
G
RE
C
R
D
S
2
5
9
,
8
7
0
26
9
,
3
3
2
19
2
,
3
0
6
(7
7
,
0
2
6
)
‐
28
.
6
%
In
c
r
e
a
s
e
d
co
s
t
s
of
construction, land, and Fed raising rates has led to slight decreases in residential
de
v
e
l
o
p
m
e
n
t
an
d
overall revenue.
52
1
0
4
4
‐
RE
A
L
PR
O
P
E
R
T
Y
FE
E
3
,
7
3
5
‐
‐
‐
‐
52
1
0
4
5
‐
AS
S
E
S
S
M
E
N
T
DI
S
T
R
I
C
T
AD
M
I
N
1
0
,
0
0
0
20
,
0
0
0
30
,
0
0
0
10
,
0
0
0
50
.
0
%
52
1
0
5
0
‐
SP
E
C
IN
S
P
E
C
T
I
O
N
SV
C
FE
E
S
5
0
,
0
8
6
68
,
2
4
0
36
,
2
5
8
(3
1
,
9
8
2
)
‐
46
.
9
%
3
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
5
‐
FY
20
RE
V
E
N
U
E
PR
O
J
E
C
T
I
O
N
‐
AN
N
U
A
L
Va
r
i
a
n
c
e
20
2
0
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
No
t
e
s
52
1
0
6
0
‐
WA
S
H
I
N
G
T
O
N
ST
RE
F
U
S
E
BI
N
1
,
5
4
3
3,
6
0
0
3,
5
0
0
(1
0
0
)
‐
2.
8
%
52
1
0
6
5
‐
EN
G
I
N
E
E
R
I
N
G
SV
C
FE
E
S
4
7
2
,
6
6
2
38
5
,
0
0
0
50
0
,
0
0
0
11
5
,
0
0
0
29
.
9
%
In
c
r
e
a
s
e
d
co
s
t
s
of
construction, land, and Fed raising rates has led to slight decreases in residential
de
v
e
l
o
p
m
e
n
t
an
d
overall revenue.
52
1
0
7
0
‐
DE
V
E
L
O
P
M
E
N
T
SE
R
V
I
C
E
S
‐
‐
‐
‐
‐
52
1
0
7
5
‐
CU
R
B
CU
T
FE
E
S
1
2
3
,
4
1
6
12
5
,
0
0
0
12
5
,
0
0
0
‐
0.
0
%
52
1
0
8
0
‐
EN
E
R
G
Y
CO
M
P
L
I
A
N
C
E
RE
V
I
E
W
1
3
5
,
6
2
9
14
4
,
2
5
9
13
9
,
3
0
8
(4
,
9
5
1
)
‐
3.
4
%
52
1
0
8
5
‐
DI
S
A
B
L
E
D
AC
C
E
S
S
RE
V
I
E
W
6
5
,
5
6
3
67
,
0
9
7
64
,
9
0
1
(2
,
1
9
6
)
‐
3.
3
%
52
1
0
9
0
‐
CO
P
I
E
S
/
P
L
A
N
S
/
S
P
E
C
S
/
M
I
S
C
3
2
,
9
1
7
35
,
0
7
9
21
,
8
5
6
(1
3
,
2
2
3
)
‐
37
.
7
%
52
1
1
0
0
‐
HA
Z
MA
T
DI
S
C
L
O
S
U
R
E
‐
‐
‐
‐
‐
52
1
1
0
5
‐
PL
A
N
CH
E
C
K
OV
E
R
T
I
M
E
1
0
0
,
6
6
6
67
,
8
4
9
99
,
9
5
0
32
,
1
0
1
47
.
3
%
52
1
1
0
6
‐
PL
A
N
CH
E
C
K
OV
E
R
T
I
M
E
5
7
‐
‐
‐
‐
52
1
1
1
0
‐
MA
R
I
N
E
PR
O
T
E
C
T
I
O
N
ED
U
C
A
T
I
O
N
3
,
8
3
1
7,
0
0
0
5,
5
2
0
(1
,
4
8
0
)
‐
21
.
1
%
52
1
1
1
5
‐
FI
N
A
L
TR
A
C
T
MA
P
2
,
4
8
8
4,
0
0
0
4,
0
0
0
‐
0.
0
%
52
1
1
2
0
‐
FI
N
A
L
PA
R
C
E
L
MA
P
CH
C
K
I
N
G
5
5
,
1
6
6
25
,
0
0
0
60
,
0
0
0
35
,
0
0
0
14
0
.
0
%
52
1
1
2
5
‐
LO
T
LI
N
E
AD
J
U
S
T
M
E
N
T
1
0
,
7
9
0
12
,
0
0
0
12
,
0
0
0
‐
0.
0
%
52
1
1
3
0
‐
ST
R
E
E
T
EA
S
E
M
E
N
T
/
V
A
C
A
T
I
O
N
‐
1,
0
0
0
1,
2
0
0
20
0
20
.
0
%
52
1
1
3
5
‐
EN
C
R
O
A
C
H
M
E
N
T
/
E
N
G
AG
R
E
E
M
N
T
3
5
,
7
8
5
31
,
0
0
0
35
,
0
0
0
4,
0
0
0
12
.
9
%
52
1
1
4
0
‐
FI
R
E
SA
F
E
T
Y
SV
C
S
MA
R
I
N
E
OP
S
4
,
1
0
8
2,
5
0
0
2,
5
0
0
‐
0.
0
%
52
1
1
4
5
‐
JR
LI
F
E
G
U
A
R
D
SE
R
V
I
C
E
FE
E
S
9
9
1
,
5
2
4
1,
0
2
0
,
0
0
0
1,
0
2
0
,
0
0
0
‐
0.
0
%
52
1
1
5
0
‐
JU
N
I
O
R
FI
R
E
F
I
G
H
T
E
R
CA
M
P
‐
‐
‐
‐
‐
52
1
1
5
5
‐
CE
R
T
FE
E
S
3
,
0
3
5
2,
0
0
0
3,
0
0
0
1,
0
0
0
50
.
0
%
52
1
1
6
0
‐
PO
L
I
C
E
EM
E
R
G
E
N
C
Y
RE
S
P
O
N
S
E
1
8
5
,
1
9
1
12
0
,
0
0
0
12
0
,
0
0
0
‐
0.
0
%
52
1
1
6
5
‐
DI
S
T
U
R
B
A
N
C
E
AD
V
I
S
E
M
E
N
T
CA
R
D
1
0
5
6,
0
0
0
6,
0
0
0
‐
0.
0
%
52
1
1
6
6
‐
DA
C
CO
L
L
E
C
T
I
O
N
SV
C
FE
E
S
‐
(1
,
0
0
0
)
(1
,
0
0
0
)
‐
‐
52
1
1
7
0
‐
PO
L
I
C
E
FI
N
G
E
R
P
R
I
N
T
SV
C
1
0
,
9
4
0
9,
0
0
0
10
,
0
0
0
1,
0
0
0
11
.
1
%
52
1
1
7
5
‐
PO
L
I
C
E
MI
S
C
E
L
L
A
N
E
O
U
S
SV
C
2
0
8
,
7
1
2
20
0
,
0
0
0
21
0
,
0
0
0
10
,
0
0
0
5.
0
%
52
1
1
8
0
‐
IM
P
O
U
N
D
RE
L
E
A
S
E
FE
E
S
7
3
,
2
0
0
65
,
0
0
0
75
,
0
0
0
10
,
0
0
0
15
.
4
%
52
1
1
8
5
‐
PO
L
I
C
E
JA
I
L
BO
O
K
I
N
G
FE
E
S
2
4
3
,
1
7
0
30
0
,
0
0
0
30
0
,
0
0
0
‐
0.
0
%
52
1
1
9
0
‐
PO
L
I
C
E
MA
S
S
A
G
E
PE
R
M
I
T
FE
E
4
2
6
20
0
50
0
30
0
15
0
.
0
%
52
1
1
9
5
‐
PL
A
N
CH
E
C
K
FE
E
S
GR
A
D
I
N
G
/
O
U
T
B
3
9
7
,
8
9
4
12
5
,
0
0
0
18
2
,
4
4
7
57
,
4
4
7
46
.
0
%
52
1
1
9
6
‐
PL
A
N
CH
E
C
K
FE
E
S
GR
A
D
I
N
G
/
O
U
T
P
1
2
,
5
0
4
25
,
0
0
0
15
,
9
3
9
(9
,
0
6
1
)
‐
36
.
2
%
52
1
2
0
0
‐
FI
R
E
PR
E
V
SV
C
RE
I
M
‐
‐
‐
‐
‐
52
1
2
1
0
‐
FI
R
E
AN
N
U
A
L
& SP
C
PM
T
S
2
1
3
,
9
6
2
24
7
,
5
6
5
20
0
,
0
0
0
(4
7
,
5
6
5
)
‐
19
.
2
%
52
1
2
1
5
‐
FI
R
E
PL
A
N
CH
E
C
K
1
5
2
,
2
5
6
15
6
,
3
0
1
16
0
,
0
0
0
3,
6
9
9
2.
4
%
52
1
2
2
0
‐
FI
R
E
CO
N
S
T
IN
S
P
E
C
T
I
O
N
9
4
,
9
7
2
99
,
0
9
2
10
0
,
0
0
0
90
8
0.
9
%
52
1
2
2
5
‐
HA
Z
A
R
D
O
U
S
MA
T
E
R
I
A
L
S
DI
S
C
L
‐
‐
‐
‐
‐
52
1
2
3
0
‐
LO
U
D
UN
R
U
L
Y
GA
T
H
E
R
I
N
G
OR
D
1
6
1
6,
0
0
0
‐
(6
,
0
0
0
)
‐
52
1
2
3
1
‐
LU
G
O
CO
L
L
E
C
T
I
O
N
SV
C
FE
E
S
‐
(1
,
0
0
0
)
‐
1,
0
0
0
‐
52
1
2
3
5
‐
EM
E
R
G
E
N
C
Y
RE
S
P
O
N
S
E
FI
R
E
‐
‐
‐
‐
‐
52
1
2
4
0
‐
PA
R
A
M
E
D
I
C
SU
B
S
C
R
I
P
T
I
O
N
FE
E
2
8
7
,
9
3
8
31
8
,
7
5
0
28
3
,
8
7
5
(3
4
,
8
7
5
)
‐
10
.
9
%
52
1
2
4
5
‐
PA
R
A
M
E
D
I
C
SE
R
V
I
C
E
FE
E
3
,
9
6
0
,
0
1
5
3,
8
3
5
,
7
4
7
3,
8
4
0
,
2
5
7
4,
5
1
0
0.
1
%
52
1
2
5
6
‐
WE
E
D
AB
A
T
E
M
E
N
T
FE
E
S
‐
‐
‐
‐
‐
52
1
2
6
0
‐
AL
A
R
M
AP
P
L
I
C
A
T
I
O
N
FE
E
S
8
,
4
6
5
9,
0
0
0
9,
0
0
0
‐
0.
0
%
52
1
2
6
5
‐
AL
A
R
M
PE
R
M
I
T
RE
N
E
W
A
L
FE
E
S
1
2
1
,
1
1
0
13
0
,
0
0
0
13
0
,
0
0
0
‐
0.
0
%
52
1
2
7
0
‐
AL
A
R
M
MO
N
I
T
O
R
I
N
G
FE
E
S
5
3
,
4
3
9
60
,
0
0
0
50
,
0
0
0
(1
0
,
0
0
0
)
‐
16
.
7
%
52
1
3
1
0
‐
RE
C
Y
C
L
I
N
G
FE
E
S
9
6
9
,
2
2
2
97
0
,
0
0
0
97
0
,
0
0
0
‐
0.
0
%
52
1
3
1
5
‐
RE
F
U
S
E
FR
A
N
C
H
I
S
E
AP
P
FE
E
2
6
,
3
2
0
2,
4
0
0
‐
(2
,
4
0
0
)
‐
52
1
3
5
0
‐
AD
M
I
N
I
S
T
R
A
T
I
V
E
SE
R
V
I
C
E
WA
T
E
R
1
,
4
8
7
,
3
4
1
1,
4
6
4
,
6
7
1
2,
4
3
3
,
7
0
7
96
9
,
0
3
6
66
.
2
%
I
n
c
r
e
a
s
e
in
wa
t
e
r
ad
m
i
n
rate (Revenue dept)
4
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
5
‐
FY
20
RE
V
E
N
U
E
PR
O
J
E
C
T
I
O
N
‐
AN
N
U
A
L
Va
r
i
a
n
c
e
20
2
0
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
No
t
e
s
52
1
3
5
5
‐
AD
M
I
N
I
S
T
R
A
T
I
V
E
SE
R
V
I
C
E
SE
W
E
R
3
7
1
,
7
4
8
41
2
,
2
0
2
45
9
,
0
6
2
46
,
8
6
0
11
.
4
%
I
n
c
r
e
a
s
e
in
se
w
e
r
ad
m
i
n
rate (Revenue dept)
52
1
3
6
0
‐
WA
T
E
R
ES
T
A
B
L
I
S
H
M
E
N
T
FE
E
1
8
2
,
2
5
0
15
8
,
5
0
0
16
7
,
6
7
0
9,
1
7
0
5.
8
%
52
1
3
6
5
‐
PA
S
S
P
O
R
T
EX
E
C
U
T
I
O
N
FE
E
2
7
,
2
4
1
25
,
0
0
0
28
,
0
0
0
3,
0
0
0
12
.
0
%
52
1
3
7
0
‐
PA
S
S
P
O
R
T
PH
O
T
O
S
8
,
5
2
0
8,
0
0
0
8,
0
0
0
‐
0.
0
%
52
1
3
7
5
‐
PL
A
N
N
I
N
G
ST
A
F
F
FE
E
S
1
4
8
,
0
1
1
13
8
,
3
7
5
13
0
,
0
0
0
(8
,
3
7
5
)
‐
6.
1
%
52
1
3
8
0
‐
CI
T
Y
ST
A
F
F
SE
R
V
I
C
E
FE
E
3
3
,
8
5
7
30
,
2
2
0
32
,
5
0
0
2,
2
8
0
7.
5
%
52
1
3
8
5
‐
SL
E
S
F
CI
T
Y
ST
A
F
F
SE
R
V
I
C
E
S
1
8
1
,
0
7
5
16
5
,
0
0
0
16
5
,
0
0
0
‐
0.
0
%
52
1
3
9
0
‐
JA
G
CI
T
Y
ST
A
F
F
SE
R
V
I
C
E
S
‐
‐
‐
‐
‐
52
1
3
9
5
‐
OC
A
T
T
CI
T
Y
ST
A
F
F
SE
R
V
I
C
E
S
4
4
,
3
8
7
‐
‐
‐
‐
52
1
4
0
0
‐
OT
S
CI
T
Y
ST
A
F
F
SE
R
V
I
C
E
S
2
4
1
,
9
5
6
29
4
,
6
1
9
‐
(2
9
4
,
6
1
9
)
‐
Bu
d
g
e
t
e
d
wh
e
n
ne
w
grant is taken to Council
52
1
4
0
5
‐
AQ
U
A
T
I
C
S
PR
O
G
R
A
M
S
1
2
4
,
5
2
4
12
0
,
0
0
0
12
0
,
0
0
0
‐
0.
0
%
52
1
4
1
0
‐
YO
U
T
H
DA
Y
CA
M
P
S
1
9
6
,
4
5
4
16
5
,
0
0
0
18
8
,
4
0
0
23
,
4
0
0
14
.
2
%
52
1
4
1
5
‐
PR
E
S
C
H
O
O
L
CA
M
P
S
1
9
,
9
8
0
30
,
5
0
0
22
,
5
0
0
(8
,
0
0
0
)
‐
26
.
2
%
52
1
4
2
0
‐
FI
E
L
D
LI
G
H
T
FE
E
S
3
6
,
5
4
8
34
,
0
0
0
40
,
0
0
0
6,
0
0
0
17
.
6
%
52
1
4
2
5
‐
FE
E
BA
S
E
D
CL
A
S
S
E
S
1
,
3
4
5
,
9
8
8
1,
3
1
2
,
0
0
0
1,
3
2
4
,
3
8
6
12
,
3
8
6
0.
9
%
52
1
4
2
6
‐
TI
D
E
L
A
N
D
S
FE
E
BA
S
E
D
CL
A
S
S
E
S
1
8
7
,
2
3
5
32
7
,
0
0
0
32
7
,
0
0
0
‐
0.
0
%
52
1
4
2
7
‐
TI
D
E
L
A
N
D
S
BO
A
T
I
N
G
PR
O
G
R
M
CL
A
S
S
1
7
4
,
8
5
2
29
5
,
6
5
1
20
0
,
0
0
0
(9
5
,
6
5
1
)
‐
32
.
4
%
52
1
4
3
0
‐
CY
C
CL
A
S
S
E
S
‐
‐
‐
‐
‐
52
1
4
3
5
‐
TE
N
N
I
S
CL
A
S
S
E
S
4
4
,
0
3
5
60
,
0
0
0
96
,
0
0
0
36
,
0
0
0
60
.
0
%
52
1
4
4
0
‐
RE
C
R
E
A
T
I
O
N
A
L
RU
N
‐
‐
‐
‐
‐
52
1
4
4
5
‐
SP
E
C
I
A
L
EV
E
N
T
PE
R
M
I
T
FE
E
S
1
3
4
,
8
5
3
11
5
,
0
0
0
12
0
,
0
0
0
5,
0
0
0
4.
3
%
52
1
4
5
0
‐
SP
E
C
I
A
L
EV
E
N
T
S
2
5
,
1
3
1
22
,
0
0
0
22
,
0
0
0
‐
0.
0
%
52
1
4
5
5
‐
SU
R
F
I
N
G
CL
A
S
S
E
S
6
7
3
,
7
7
7
60
0
,
0
0
0
70
0
,
0
0
0
10
0
,
0
0
0
16
.
7
%
R
e
c
es
t
i
m
a
t
e
ba
s
e
d
on enrollment/membership
52
1
4
6
0
‐
DR
O
P
IN
ME
M
B
E
R
S
H
I
P
S
6
,
9
3
4
5,
5
0
0
5,
5
0
0
‐
0.
0
%
52
1
4
6
5
‐
SA
I
L
I
N
G
CL
A
S
S
E
S
‐
‐
‐
‐
‐
52
1
4
7
0
‐
FI
T
N
E
S
S
ME
M
B
E
R
FE
E
S
2
1
4
,
5
4
6
23
0
,
0
0
0
23
0
,
0
0
0
‐
0.
0
%
52
1
4
7
5
‐
AD
U
L
T
SP
O
R
T
S
3
3
1
,
0
4
0
35
2
,
9
8
0
31
0
,
3
2
0
(4
2
,
6
6
0
)
‐
12
.
1
%
52
1
4
8
0
‐
TI
N
Y
TO
T
PR
O
G
R
A
M
5
8
,
0
4
9
62
,
0
0
0
44
,
1
1
7
(1
7
,
8
8
3
)
‐
28
.
8
%
52
1
4
8
5
‐
YO
U
T
H
SP
O
R
T
S
1
0
3
,
4
5
7
91
,
2
5
0
45
,
0
0
0
(4
6
,
2
5
0
)
‐
50
.
7
%
52
1
4
9
0
‐
YO
U
T
H
AF
T
E
R
SC
H
O
O
L
PR
O
G
2
2
7
,
7
4
8
22
0
,
8
1
0
22
6
,
8
0
0
5,
9
9
0
2.
7
%
52
1
4
9
5
‐
AR
T
S
CO
M
M
I
S
S
I
O
N
RE
V
4
,
5
9
8
‐
‐
‐
‐
52
1
5
0
0
‐
PE
R
S
O
N
A
L
TR
A
I
N
E
R
FE
E
S
1
7
6
,
5
7
6
27
5
,
0
0
0
26
0
,
0
0
0
(1
5
,
0
0
0
)
‐
5.
5
%
52
1
5
5
5
‐
WA
T
E
R
QU
A
L
I
T
Y
IN
S
P
E
C
T
I
O
N
1
0
,
0
6
4
20
,
0
0
0
20
,
0
0
0
‐
0.
0
%
52
1
6
0
0
‐
VI
D
E
O
P
L
A
N
RE
N
T
A
L
9
,
8
7
5
11
,
0
0
0
7,
0
0
0
(4
,
0
0
0
)
‐
36
.
4
%
52
1
6
0
5
‐
RE
N
T
A
L
BO
O
K
RE
V
E
N
U
E
2
,
9
7
1
‐
‐
‐
‐
52
1
6
1
0
‐
RU
N
SU
P
P
L
I
E
S
2
,
8
9
9
9,
0
0
0
8,
5
0
0
(5
0
0
)
‐
5.
6
%
52
1
6
2
0
‐
HE
L
I
C
O
P
T
E
R
PR
O
G
RE
I
M
B
MI
S
C
1
,
2
5
1
3,
0
0
0
1,
0
0
0
(2
,
0
0
0
)
‐
66
.
7
%
52
1
6
2
5
‐
SC
H
O
O
L
RE
S
O
U
R
C
E
OF
F
I
C
E
R
1
8
3
,
9
3
5
22
0
,
0
0
0
32
5
,
0
0
0
10
5
,
0
0
0
47
.
7
%
A
d
d
t
'
l
SR
O
Of
f
i
c
e
r
52
1
6
3
0
‐
CI
T
A
T
I
O
N
SI
G
N
O
F
F
FE
E
2
0
4
2,
0
0
0
1,
0
0
0
(1
,
0
0
0
)
‐
50
.
0
%
52
1
6
3
5
‐
PD
RA
N
G
E
US
A
G
E
FE
E
4
,
8
0
0
6,
5
0
0
6,
0
0
0
(5
0
0
)
‐
7.
7
%
52
1
6
4
0
‐
OA
S
I
S
CL
A
S
S
FE
E
S
5
5
2
,
3
5
1
55
0
,
0
0
0
55
0
,
0
0
0
‐
0.
0
%
52
1
6
4
5
‐
EL
E
C
T
I
O
N
FE
E
S
(
0
)
‐
‐
‐
‐
52
1
6
5
0
‐
LS
S
‐
AF
T
E
R
HO
U
R
S
IN
S
P
E
C
T
I
O
N
S
1
,
7
7
5
3,
0
0
7
3,
0
0
0
(7
)
‐
0.
2
%
52
1
6
5
5
‐
PA
R
A
M
E
D
I
C
I
N
E
DA
T
A
PR
O
J
E
C
T
‐
‐
‐
‐
‐
52
1
6
6
0
‐
LI
T
E
R
A
C
Y
EV
E
N
T
S
(
1
,
2
8
5
)
‐
‐
‐
‐
52
1
6
6
5
‐
OT
H
E
R
SE
R
V
I
C
E
S
FE
E
S
1
1
,
4
9
9
4,
5
0
0
60
0
(3
,
9
0
0
)
‐
86
.
7
%
52
1
6
6
6
‐
EL
E
C
T
R
I
C
VE
H
I
C
L
E
CH
A
R
G
E
‐
‐
28
,
9
9
0
28
,
9
9
0
0.
0
%
N
e
w
re
v
e
n
u
e
fo
r
FY
20
52
1
6
7
0
‐
AC
AN
I
M
A
L
IM
P
O
U
N
D
FE
E
3
,
7
8
4
5,
0
0
0
5,
0
0
0
‐
0.
0
%
5
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
5
‐
FY
20
RE
V
E
N
U
E
PR
O
J
E
C
T
I
O
N
‐
AN
N
U
A
L
Va
r
i
a
n
c
e
20
2
0
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
No
t
e
s
52
1
6
7
1
‐
AC
BO
A
R
D
I
N
G
FE
E
1
,
0
7
6
3,
0
0
0
2,
0
0
0
(1
,
0
0
0
)
‐
33
.
3
%
52
1
6
7
2
‐
AC
ME
D
I
C
A
L
FE
E
‐
40
0
‐
(4
0
0
)
‐
52
1
6
7
3
‐
AC
OW
N
E
R
RE
L
I
N
Q
U
I
S
H
M
E
N
T
FE
E
5
7
5
1,
0
0
0
50
0
(5
0
0
)
‐
50
.
0
%
52
1
6
7
4
‐
AC
NO
N
AL
T
E
R
FE
E
8
4
9
1,
5
0
0
1,
0
0
0
(5
0
0
)
‐
33
.
3
%
52
1
6
7
5
‐
AC
AD
O
P
T
I
O
N
FE
E
2
9
,
7
1
8
20
,
0
0
0
30
,
0
0
0
10
,
0
0
0
50
.
0
%
52
1
6
8
0
‐
OC
RE
C
O
R
D
I
N
G
FE
E
1
,
1
2
5
30
0
30
0
‐
0.
0
%
52
1
6
8
5
‐
EX
A
M
PR
O
C
T
O
R
FE
E
S
1
,
5
1
3
1,
0
0
0
4,
0
0
0
3,
0
0
0
30
0
.
0
%
53
‐
FI
N
E
S
& PE
N
A
L
T
I
E
S
3
,
3
2
5
,
9
3
1
3,
9
4
2
,
6
1
7
3,
4
7
5
,
4
2
8
(4
6
7
,
1
8
9
)
‐
11
.
8
%
53
1
0
0
0
‐
CO
L
L
E
C
T
I
O
N
MI
S
C
RE
C
E
I
V
A
B
L
E
‐
‐
‐
‐
‐
53
1
0
0
5
‐
CO
L
L
E
C
T
I
O
N
S
WA
T
E
R
‐
‐
‐
‐
‐
53
1
0
1
0
‐
CO
L
L
E
C
T
I
O
N
S
RE
C
MA
N
A
G
E
R
7
7
‐
‐
‐
‐
53
1
0
2
0
‐
FA
L
S
E
AL
A
R
M
S
FI
N
E
S
7
3
,
3
3
6
30
,
0
0
0
30
,
0
0
0
‐
0.
0
%
53
1
0
2
5
‐
CO
L
L
E
C
T
I
O
N
S
AL
A
R
M
S
‐
‐
‐
‐
‐
53
1
0
3
0
‐
FA
L
S
E
AL
A
R
M
S
PE
N
A
L
T
I
E
S
8
7
,
5
9
2
85
,
0
0
0
85
,
0
0
0
‐
0.
0
%
53
1
0
3
5
‐
LI
B
R
A
R
Y
FI
N
E
S
1
4
7
,
7
2
5
14
0
,
0
0
0
14
0
,
0
0
0
‐
0.
0
%
53
1
0
4
0
‐
AI
M
S
HO
L
D
I
N
G
AC
C
O
U
N
T
‐
‐
‐
‐
‐
53
1
0
4
1
‐
TU
R
B
O
HO
L
D
I
N
G
AC
C
O
U
N
T
‐
‐
‐
‐
‐
53
1
0
4
5
‐
RE
G
U
L
A
R
PA
R
K
I
N
G
FI
N
E
S
2
,
4
5
8
,
9
2
4
3,
1
6
4
,
7
0
8
2,
8
0
0
,
0
0
0
(3
6
4
,
7
0
8
)
‐
11
.
5
%
C
u
r
r
e
n
t
PD
an
d
ne
w
parking contractor AmeriPark projection for increase in citation revenues
53
1
0
4
6
‐
PA
R
K
I
N
G
CI
T
E
CO
L
L
E
C
T
I
O
N
SV
C
‐
(1
1
5
,
9
0
0
)
(7
8
,
6
0
0
)
37
,
3
0
0
‐
53
1
0
5
0
‐
GE
N
E
R
A
L
FI
N
E
S
3
0
,
5
2
7
10
,
0
0
0
20
,
0
0
0
10
,
0
0
0
10
0
.
0
%
53
1
0
5
5
‐
MO
T
O
R
VE
H
I
C
L
E
FI
N
E
S
2
9
3
,
5
4
8
42
5
,
0
0
0
30
0
,
0
0
0
(1
2
5
,
0
0
0
)
‐
29
.
4
%
F
Y
20
bu
d
g
e
t
re
d
u
c
e
d
to be more aligned with actuals trend
53
1
0
6
0
‐
DE
L
I
N
Q
U
E
N
C
Y
PE
N
A
L
T
Y
1
1
,
4
4
4
8,
1
0
0
6,
1
0
0
(2
,
0
0
0
)
‐
24
.
7
%
53
1
0
6
5
‐
RE
T
U
R
N
E
D
CH
E
C
K
S
FE
E
S
1
,
5
3
4
1,
5
0
0
1,
5
0
0
‐
0.
0
%
53
1
0
7
0
‐
AD
M
I
N
I
S
T
R
A
T
I
V
E
CI
T
A
T
I
O
N
FI
N
E
S
2
0
5
,
1
7
8
19
4
,
2
0
9
16
8
,
9
2
8
(2
5
,
2
8
1
)
‐
13
.
0
%
53
1
0
7
1
‐
AD
M
I
N
CI
T
E
CO
L
L
E
C
T
I
O
N
SV
C
FE
E
‐
(2
0
,
0
0
0
)
(1
7
,
5
0
0
)
2,
5
0
0
‐
53
1
0
7
5
‐
CO
L
L
E
C
T
I
O
N
S
AD
M
I
N
FI
N
E
S
‐
‐
‐
‐
‐
53
1
1
1
0
‐
DI
S
P
O
S
E
D
CA
S
E
S
1
6
,
0
4
6
20
,
0
0
0
20
,
0
0
0
‐
0.
0
%
54
‐
IN
V
E
S
T
M
E
N
T
EA
R
N
I
N
G
S
6
1
2
,
0
5
3
1,
0
0
0
,
0
0
0
1,
5
0
5
,
6
7
3
50
5
,
6
7
3
50
.
6
%
54
1
0
0
0
‐
IN
V
E
S
T
M
E
N
T
IN
C
O
M
E
6
1
2
,
0
5
3
1,
0
0
0
,
0
0
0
1,
5
0
5
,
6
7
3
50
5
,
6
7
3
50
.
6
%
A
s
se
c
u
r
i
t
i
e
s
ma
t
u
r
e
,
money being invested in securities earning higher interest rates
54
1
0
0
5
‐
FA
I
R
VA
L
U
E
OF
IN
V
E
S
T
M
E
N
T
S
‐
‐
‐
‐
‐
55
‐
PR
O
P
E
R
T
Y
IN
C
O
M
E
9
,
9
1
5
,
7
1
2
9,
5
7
1
,
1
1
8
10
,
1
8
7
,
7
9
7
61
6
,
6
7
9
6.
4
%
55
1
0
0
0
‐
OC
E
A
N
F
R
O
N
T
EN
C
R
O
A
C
H
M
E
N
T
2
2
4
,
5
5
6
22
2
,
0
0
0
23
5
,
0
0
0
13
,
0
0
0
5.
9
%
55
1
0
0
5
‐
LI
D
O
FA
R
M
E
R
S
MA
R
K
E
T
3
,
7
3
0
3,
7
0
0
3,
8
0
0
10
0
2.
7
%
55
1
0
1
0
‐
NE
W
P
O
R
T
DU
N
E
S
LE
A
S
E
1
,
8
0
0
1,
8
0
0
1,
8
0
0
‐
0.
0
%
55
1
0
2
0
‐
BE
A
C
O
N
BA
Y
(S
P
L
I
T
)
1
,
3
6
4
,
7
7
0
1,
3
5
1
,
5
0
0
1,
3
9
6
,
5
0
0
45
,
0
0
0
3.
3
%
55
1
0
2
5
‐
TE
L
E
C
O
M
SI
T
E
LI
C
E
N
S
E
FE
E
1
0
2
,
0
7
9
10
2
,
0
0
0
10
7
,
0
0
0
5,
0
0
0
4.
9
%
55
1
0
3
0
‐
TE
L
E
S
C
O
P
E
FR
A
N
C
H
(S
P
L
I
T
)
1
,
3
9
3
1,
3
2
5
1,
3
2
5
‐
0.
0
%
55
1
0
5
0
‐
BY
B
SL
I
P
S
(S
P
L
I
T
)
1
,
2
1
6
,
1
8
3
1,
1
3
5
,
7
9
0
1,
2
0
8
,
4
0
0
72
,
6
1
0
6.
4
%
55
1
0
5
1
‐
BY
B
DI
N
G
H
Y
RA
C
K
S
‐
1,
0
6
0
‐
(1
,
0
6
0
)
‐
55
1
0
5
5
‐
BY
B
TE
M
P
SL
I
P
RE
N
T
A
L
S
(S
P
L
I
T
)
‐
53
0
‐
(5
3
0
)
‐
55
1
0
6
0
‐
BA
S
I
N
MA
R
I
N
E
SH
I
P
(S
P
L
I
T
)
1
0
0
,
1
0
0
74
,
2
0
0
92
,
7
5
0
18
,
5
5
0
25
.
0
%
55
1
0
6
5
‐
BY
B
GA
R
A
G
E
S
(S
P
L
I
T
)
6
9
,
8
1
7
69
,
9
6
0
72
,
6
1
0
2,
6
5
0
3.
8
%
55
1
0
7
0
‐
BY
B
EL
E
C
T
R
I
C
I
T
Y
(S
P
L
I
T
)
‐
9,
5
4
0
9,
5
4
0
‐
0.
0
%
55
1
0
7
5
‐
HE
R
I
T
A
G
E
YA
C
H
T
(S
P
L
I
T
)
1
1
,
8
5
8
11
,
6
6
0
12
,
1
9
0
53
0
4.
5
%
55
1
0
8
0
‐
GA
L
L
E
Y
CA
F
E
(S
P
L
I
T
)
2
9
,
2
2
4
29
,
1
5
0
29
,
9
4
5
79
5
2.
7
%
55
1
0
8
5
‐
BY
B
AP
A
R
T
M
E
N
T
S
(S
P
L
I
T
)
4
9
,
8
1
7
49
,
2
9
0
34
,
9
8
0
(1
4
,
3
1
0
)
‐
29
.
0
%
55
1
0
8
6
‐
BY
B
OF
F
I
C
E
S
(S
P
L
I
T
)
2
1
,
3
9
0
21
,
2
0
0
22
,
2
6
0
1,
0
6
0
5.
0
%
55
1
0
9
0
‐
HA
R
B
O
R
IS
L
A
N
D
‐
‐
‐
‐
‐
6
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
5
‐
FY
20
RE
V
E
N
U
E
PR
O
J
E
C
T
I
O
N
‐
AN
N
U
A
L
Va
r
i
a
n
c
e
20
2
0
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
No
t
e
s
55
1
1
0
5
‐
BA
L
B
O
A
YA
C
H
T
CL
U
B
7
,
0
4
1
7,
0
4
0
7,
0
4
0
‐
0.
0
%
55
1
1
1
5
‐
RE
N
T
A
L
OF
PR
O
P
E
R
T
Y
2
,
4
2
6
37
,
8
0
0
‐
(3
7
,
8
0
0
)
‐
No
lo
n
g
te
r
m
le
a
s
e
revenue; FY19 revenue was for a 90 ‐day license (it was extended and PW now receives
re
v
e
n
u
e
)
55
1
1
2
0
‐
WN
C
C
PA
C
I
F
I
C
A
1
,
0
2
0
1,
0
2
0
1,
0
2
0
‐
0.
0
%
55
1
1
2
1
‐
NE
W
P
O
R
T
OU
T
R
I
G
G
E
R
CA
N
O
E
CL
U
B
2
,
4
0
0
2,
4
0
0
2,
4
0
0
‐
0.
0
%
55
1
1
2
2
‐
CA
L
RE
C
EA
S
E
M
E
N
T
3
5
,
8
5
1
36
,
0
0
0
37
,
5
0
0
1,
5
0
0
4.
2
%
55
1
1
2
3
‐
MC
F
A
D
D
E
N
SQ
U
A
R
E
AT
M
KI
O
S
K
3
,
8
0
2
1,
9
2
0
6,
5
0
0
4,
5
8
0
23
8
.
5
%
55
1
1
2
5
‐
OC
DO
C
K
LE
A
S
E
(S
P
L
I
T
)
9
0
,
9
0
3
‐
‐
‐
‐
55
1
1
3
0
‐
LI
D
O
HO
U
S
E
HO
T
E
L
4
3
,
7
5
0
75
,
0
0
0
20
0
,
0
0
0
12
5
,
0
0
0
16
6
.
7
%
L
e
a
s
e
ye
a
r
ru
n
s
wi
t
h
calendar year; base rent only that jumps from $75k to $150k to $250k per year
55
1
1
3
5
‐
BU
S
SH
E
L
T
E
R
S
6
3
,
6
5
4
31
,
5
0
0
63
,
0
0
0
31
,
5
0
0
10
0
.
0
%
Co
n
t
r
a
c
t
ex
p
i
r
e
d
in
Jan 2019, but tenant agreed to extend lease and pay rent and avoid vacancy while new
co
n
t
r
a
c
t
is
ne
g
o
t
i
a
t
e
d
.
55
1
1
4
0
‐
CI
V
I
C
CE
N
T
E
R
FO
O
D
SE
R
V
I
C
E
3
1
,
3
3
6
27
,
5
0
0
30
,
5
0
0
3,
0
0
0
10
.
9
%
55
1
1
4
1
‐
CI
V
I
C
CT
R
CR
E
D
I
T
UN
I
O
N
RE
N
T
2
7
,
6
3
5
21
,
0
0
0
‐
(2
1
,
0
0
0
)
‐
Cr
e
d
i
t
Un
i
o
n
no
lo
n
g
e
r
occupying Library space
55
1
1
4
5
‐
CI
V
I
C
CE
N
T
E
R
CA
T
E
R
I
N
G
‐
‐
‐
‐
‐
55
1
1
5
0
‐
MA
R
I
N
A
PA
R
K
CO
N
C
E
S
S
I
O
N
8
,
5
0
3
4,
5
0
0
4,
5
0
0
‐
0.
0
%
55
1
1
5
1
‐
MA
R
I
N
A
PA
R
K
CA
T
E
R
I
N
G
6
,
6
6
6
5,
0
0
0
6,
5
0
0
1,
5
0
0
30
.
0
%
55
1
1
5
2
‐
WE
L
L
S
FA
R
G
O
LE
A
S
E
2
4
,
7
5
8
25
,
0
0
0
25
,
5
0
0
50
0
2.
0
%
55
1
1
5
5
‐
BC
R
HA
R
B
O
R
DA
Y
1
2
,
0
2
8
12
,
1
0
0
12
,
5
0
0
40
0
3.
3
%
55
1
1
6
5
‐
FA
C
I
L
I
T
Y
RE
N
T
A
L
FE
E
S
8
4
8
,
3
6
6
71
7
,
0
0
0
77
9
,
0
0
0
62
,
0
0
0
8.
6
%
St
e
a
d
y
in
c
r
e
a
s
e
in
facility rentals, particularly for Marina Park (more weddings and birthdays) which tie to
in
c
r
e
a
s
e
d
ex
p
e
n
d
i
t
u
r
e
s
in 811008 (cleaning, security, etc).
55
1
1
6
7
‐
TI
D
E
L
A
N
D
S
FA
C
I
L
I
T
Y
RE
N
T
A
L
S
2
4
,
5
7
8
20
,
0
0
0
20
,
0
0
0
‐
0.
0
%
55
1
1
7
0
‐
YS
C
FI
E
L
D
FE
E
S
1
1
0
,
9
2
9
90
,
0
0
0
11
0
,
0
0
0
20
,
0
0
0
22
.
2
%
55
1
1
7
5
‐
OA
S
I
S
FA
C
I
L
I
T
Y
FE
E
S
6
3
,
6
5
7
42
,
0
0
0
50
,
0
0
0
8,
0
0
0
19
.
0
%
55
1
1
8
0
‐
OA
S
I
S
TR
A
N
S
P
O
R
T
A
T
I
O
N
FE
E
S
2
9
,
0
0
0
30
,
0
0
0
29
,
0
0
0
(1
,
0
0
0
)
‐
3.
3
%
55
1
2
0
0
‐
BA
L
B
O
A
PI
E
R
CO
N
C
E
S
S
I
O
N
3
,
8
9
5
4,
2
5
0
1,
2
0
0
(3
,
0
5
0
)
‐
71
.
8
%
55
1
2
1
0
‐
CO
R
O
N
A
DE
L
MA
R
CO
N
C
E
S
S
I
O
N
2
6
,
3
0
3
23
,
0
0
0
27
,
0
0
0
4,
0
0
0
17
.
4
%
55
1
2
1
5
‐
CI
V
I
C
CN
T
R
CO
M
M
RO
O
M
FE
E
S
9
6
,
7
6
7
65
,
0
0
0
70
,
0
0
0
5,
0
0
0
7.
7
%
55
1
2
3
0
‐
LI
B
R
A
R
Y
FA
C
I
L
I
T
I
E
S
FE
E
2
7
4
‐
‐
‐
‐
55
1
3
1
0
‐
NE
W
P
O
R
T
BL
V
D
2
3
6
,
4
6
8
25
4
,
8
7
0
25
5
,
3
8
5
51
5
0.
2
%
55
1
3
1
5
‐
NE
W
P
O
R
T
BU
S
I
N
E
S
S
4
2
2
,
2
8
7
45
6
,
5
4
1
42
7
,
7
7
3
(2
8
,
7
6
8
)
‐
6.
3
%
55
1
3
2
0
‐
BA
L
B
O
A
BU
S
I
N
E
S
S
‐
‐
‐
‐
‐
55
1
3
2
5
‐
CO
A
S
T
HI
G
H
W
A
Y
2
0
,
3
4
2
25
,
7
4
4
33
,
4
0
6
7,
6
6
2
29
.
8
%
55
1
3
3
0
‐
LI
D
O
SH
O
P
P
I
N
G
1
5
4
,
4
7
0
16
3
,
6
0
8
19
5
,
2
2
4
31
,
6
1
6
19
.
3
%
55
1
3
3
5
‐
NE
W
P
O
R
T
/
B
A
L
B
O
A
BL
V
D
1
5
1
,
7
7
5
15
9
,
8
7
2
15
9
,
9
8
3
11
1
0.
1
%
55
1
3
4
0
‐
BA
L
B
O
A
ST
R
I
P
1 MC
F
A
D
D
N
TO
15
1
2
2
,
4
6
4
12
2
,
6
1
5
16
5
,
2
5
2
42
,
6
3
7
34
.
8
%
55
1
3
4
5
‐
15
T
H
ST
R
E
E
T
1
3
6
,
6
6
3
14
0
,
1
9
6
15
8
,
8
9
8
18
,
7
0
2
13
.
3
%
55
1
3
5
0
‐
BA
L
B
O
A
ST
R
I
P
2 10
T
H
TO
15
T
H
1
1
2
,
5
9
5
11
3
,
4
8
0
12
9
,
2
8
7
15
,
8
0
7
13
.
9
%
55
1
3
6
5
‐
CE
N
T
R
A
L
LO
T
4
1
,
0
5
3
37
,
2
6
6
50
,
0
0
0
12
,
7
3
4
34
.
2
%
55
1
3
7
1
‐
MA
R
C
U
S
/
3
2
N
D
ST
R
E
E
T
LO
T
46
,
4
7
5
45
,
9
8
8
52
,
0
6
6
6,
0
7
8
13
.
2
%
55
1
3
7
5
‐
WA
S
H
I
N
G
T
O
N
ST
R
E
E
T
LO
T
‐
‐
‐
‐
‐
55
1
3
8
0
‐
18
T
H
ST
R
E
E
T
‐
‐
‐
‐
‐
55
1
3
8
5
‐
CI
T
Y
HA
L
L
1
3
,
9
9
2
29
,
6
1
8
23
,
2
9
4
(6
,
3
2
4
)
‐
21
.
4
%
55
1
3
9
0
‐
MC
F
A
D
D
E
N
4
6
4
,
2
4
4
52
6
,
8
6
7
45
0
,
2
3
6
(7
6
,
6
3
1
)
‐
14
.
5
%
55
1
3
9
5
‐
SE
A
S
H
O
R
E
LO
T
1
9
9
,
0
3
4
21
0
,
9
9
4
22
4
,
2
3
4
13
,
2
4
0
6.
3
%
55
1
4
1
0
‐
CA
N
N
E
R
Y
VI
L
L
A
G
E
LO
T
2
2
,
4
7
6
15
,
6
7
2
30
,
0
0
0
14
,
3
2
8
91
.
4
%
55
1
4
1
5
‐
CA
N
N
E
R
Y
VI
L
L
A
G
E
A
8
5
,
8
2
3
10
0
,
4
6
7
85
,
0
0
0
(1
5
,
4
6
7
)
‐
15
.
4
%
55
1
4
2
0
‐
CA
N
N
E
R
Y
VI
L
L
A
G
E
B
2
0
2
,
1
4
8
20
3
,
7
1
0
20
5
,
0
0
0
1,
2
9
0
0.
6
%
55
1
4
2
5
‐
CA
N
N
E
R
Y
VI
L
L
A
G
E
C
1
7
1
,
1
6
9
16
9
,
6
1
8
20
0
,
0
0
0
30
,
3
8
2
17
.
9
%
7
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
5
‐
FY
20
RE
V
E
N
U
E
PR
O
J
E
C
T
I
O
N
‐
AN
N
U
A
L
Va
r
i
a
n
c
e
20
2
0
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
No
t
e
s
55
1
4
3
0
‐
BA
L
B
O
A
ST
R
I
P
3 10
T
H
TO
AL
V
A
R
D
O
1
3
4
,
9
3
0
11
4
,
4
1
3
14
5
,
0
0
0
30
,
5
8
7
26
.
7
%
55
1
4
3
5
‐
WE
S
T
NE
W
P
O
R
T
49
T
H
TO
LU
G
O
N
I
A
7
8
,
8
6
9
81
,
2
5
2
74
,
1
6
6
(7
,
0
8
6
)
‐
8.
7
%
55
1
4
4
0
‐
WE
S
T
NE
W
P
O
R
T
5
4
,
4
1
9
63
,
4
6
1
55
,
4
5
1
(8
,
0
1
0
)
‐
12
.
6
%
55
1
4
4
5
‐
OV
E
R
/
U
N
D
E
R
VA
R
I
A
N
C
E
S
2
,
1
1
9
‐
‐
‐
‐
55
1
4
4
6
‐
MA
R
I
N
A
PA
R
K
‐MA
I
N
LO
T
1
2
4
,
8
7
0
12
5
,
1
2
8
14
1
,
5
1
8
16
,
3
9
0
13
.
1
%
55
1
4
4
7
‐
MA
R
I
N
A
PA
R
K
‐
EA
S
T
LO
T
3
0
,
3
8
5
16
,
8
5
2
38
,
2
5
2
21
,
4
0
0
12
7
.
0
%
55
1
4
4
8
‐
MA
R
I
N
A
PA
R
K
‐WE
S
T
LO
T
5
7
,
1
7
4
45
,
5
4
7
68
,
1
2
4
22
,
5
7
7
49
.
6
%
55
1
4
4
9
‐
MA
R
I
N
A
PA
R
K
‐
BA
L
B
O
A
BL
V
D
‐
‐
‐
‐
‐
55
1
4
5
0
‐
IN
LI
E
U
PA
R
K
I
N
G
3
2
,
4
6
5
25
,
0
5
0
30
,
4
5
0
5,
4
0
0
21
.
6
%
55
1
4
5
5
‐
26
T
H
ST
R
E
E
T
PA
R
K
I
N
G
1
1
4
,
5
1
5
12
5
,
0
7
8
11
4
,
8
2
2
(1
0
,
2
5
6
)
‐
8.
2
%
55
1
4
6
0
‐
MA
R
I
N
E
R
S
LO
T
1
6
,
4
8
0
17
,
1
0
6
40
,
0
0
0
22
,
8
9
4
13
3
.
8
%
55
1
4
6
5
‐
NE
W
P
O
R
T
BL
V
D
LO
T
4
6
,
5
0
6
43
,
9
0
0
56
,
8
3
9
12
,
9
3
9
29
.
5
%
55
1
4
6
6
‐
FI
R
E
ST
A
T
I
O
N
LO
T
‐
‐
30
,
2
5
8
30
,
2
5
8
0.
0
%
W
i
l
l
re
d
u
c
e
bu
d
g
e
t
in FY 20; parking lot will be utilized by City for internal purposes vs. a public lot
55
1
4
7
0
‐
BA
Y
S
I
D
E
CD
M
PA
R
K
I
N
G
LO
T
1
6
,
3
8
2
15
,
2
6
9
17
,
0
7
3
1,
8
0
4
11
.
8
%
55
1
4
7
5
‐
DA
H
L
I
A
CD
M
PA
R
K
I
N
G
LO
T
2
1
,
7
5
6
27
,
1
1
3
22
,
3
0
0
(4
,
8
1
3
)
‐
17
.
8
%
55
1
4
8
0
‐
CO
A
S
T
HI
G
H
W
A
Y
PA
R
K
I
N
G
1
1
,
6
7
9
10
,
6
0
8
20
,
2
3
3
9,
6
2
5
90
.
7
%
55
1
4
8
5
‐
SU
P
E
R
I
O
R
LO
T
4
1
,
5
9
0
47
,
5
6
2
46
,
3
4
3
(1
,
2
1
9
)
‐
2.
6
%
55
1
4
9
0
‐
32
N
D
ST
R
E
E
T
PA
R
K
I
N
G
6
6
,
1
1
6
54
,
8
1
1
95
,
0
0
0
40
,
1
8
9
73
.
3
%
Zo
n
e
is
sh
o
w
i
n
g
a 123% increase YoY through PD ‐4; malfunctioning paystations fixed & increased revenue
ex
p
e
c
t
e
d
in
FY
20
55
1
4
9
5
‐
PA
L
M
ST
R
E
E
T
LO
T
‐
‐
‐
‐
‐
55
1
5
0
5
‐
RE
G
U
L
A
R
PA
R
K
I
N
G
PE
R
M
I
T
S
5
3
8
,
6
5
0
60
0
,
0
0
0
54
0
,
0
0
0
(6
0
,
0
0
0
)
‐
10
.
0
%
A
c
t
u
a
l
s
ap
p
e
a
r
to
be trending down, most sales occur Dec/Jan/Feb
55
1
5
1
0
‐
ZO
N
E
#1
NP
T
IS
L
A
N
D
PA
R
K
I
N
G
2
8
8
35
0
34
0
(1
0
)
‐
2.
9
%
55
1
5
1
5
‐
ZO
N
E
#1
NP
T
IS
L
A
N
D
GU
E
S
T
5
,
5
3
6
7,
0
0
0
5,
9
5
0
(1
,
0
5
0
)
‐
15
.
0
%
55
1
5
2
0
‐
ZO
N
E
#2
NE
W
P
O
R
T
HE
I
G
H
T
S
3
,
8
5
6
1,
5
0
0
4,
1
6
5
2,
6
6
5
17
7
.
7
%
55
1
5
2
5
‐
ZO
N
E
#3
AR
A
L
I
A
ST
R
E
E
T
2
,
5
6
0
1,
4
0
0
2,
8
0
5
1,
4
0
5
10
0
.
4
%
55
1
5
3
0
‐
CO
R
O
N
A
DE
L
MA
R
PA
R
K
N
G
LO
T
1
,
3
6
7
,
4
1
0
1,
4
0
5
,
6
3
4
1,
5
0
7
,
5
3
4
10
1
,
9
0
0
7.
2
%
1
0
%
ra
t
e
in
c
r
e
a
s
e
so 7% is conservative YOY growth
55
1
5
3
5
‐
PA
R
K
I
N
G
ME
T
E
R
FE
E
S
(
1
8
9
,
4
2
4
)
(3
2
1
,
8
0
4
)
(3
4
5
,
4
1
3
)
(2
3
,
6
0
9
)
‐
55
1
5
3
6
‐
PA
Y
BY
CE
L
L
TR
A
N
S
A
C
T
I
O
N
FE
E
(
2
9
,
1
5
2
)
(7
6
,
9
7
3
)
(7
9
,
7
1
1
)
(2
,
7
3
8
)
‐
55
1
5
3
7
‐
PA
R
K
I
N
G
RE
S
E
R
V
SY
S
T
E
M
TN
FE
E
‐
‐
‐
‐
‐
55
1
5
5
5
‐
SP
A
C
E
RE
N
T
A
L
S
‐
‐
‐
‐
‐
56
‐
DO
N
A
T
I
O
N
S
& CO
N
T
R
I
B
U
1
2
9
,
8
8
1
18
1
,
9
3
7
11
6
,
5
0
0
(6
5
,
4
3
7
)
‐
36
.
0
%
56
1
0
0
0
‐
MC
F
A
D
D
E
N
SQ
(C
E
N
T
N
I
A
L
)
6
,
2
5
0
‐
‐
‐
‐
56
1
0
0
5
‐
PR
V
T
DO
N
A
T
I
O
N
/
C
O
N
T
R
I
B
U
T
N
S
1
9
,
4
7
4
80
,
4
3
7
15
,
0
0
0
(6
5
,
4
3
7
)
‐
81
.
4
%
56
1
0
0
6
‐
DO
N
A
T
I
O
N
S
‐
HO
M
E
L
E
S
S
AS
S
I
S
‐
‐
‐
‐
‐
56
1
0
1
0
‐
FR
I
E
N
D
S
OF
OA
S
I
S
DO
N
A
T
N
S
6
1
,
5
0
0
61
,
5
0
0
61
,
5
0
0
‐
0.
0
%
56
1
0
1
5
‐
CD
M
BI
D
CO
N
T
R
I
B
U
T
I
O
N
S
‐
‐
‐
‐
‐
56
1
0
2
5
‐
DO
N
A
T
N
S
/
P
E
N
I
N
S
U
L
A
FE
S
T
V
L
4
,
5
0
0
5,
0
0
0
5,
0
0
0
‐
0.
0
%
56
1
0
3
5
‐
BA
Y
V
I
E
W
LA
N
D
I
N
G
AG
M
T
3
8
,
1
5
7
35
,
0
0
0
35
,
0
0
0
‐
0.
0
%
56
1
0
4
5
‐
OA
S
I
S
BL
D
G
DO
N
A
T
I
O
N
CU
R
C
I
‐
‐
‐
‐
‐
56
1
0
6
5
‐
BI
K
E
SA
F
E
T
Y
DO
N
A
T
I
O
N
S
‐
‐
‐
‐
‐
61
‐
OT
R
FI
N
A
N
C
N
G
SO
U
R
C
E
S
1
1
4
,
1
7
0
70
,
0
0
0
12
0
,
7
1
7
50
,
7
1
7
72
.
5
%
61
1
0
0
0
‐
PR
O
C
E
E
D
S
SA
L
E
OF
EQ
U
I
P
‐
‐
‐
‐
‐
61
1
0
0
5
‐
SA
L
E
OF
PR
O
P
E
R
T
Y
1
0
,
8
0
1
10
,
0
0
0
8,
0
0
0
(2
,
0
0
0
)
‐
20
.
0
%
61
1
0
1
0
‐
SP
E
C
I
A
L
LI
G
H
T
I
N
G
DI
S
T
R
I
C
T
87
,
7
2
5
60
,
0
0
0
96
,
7
1
7
36
,
7
1
7
61
.
2
%
61
1
0
2
0
‐
SA
L
E
OF
EQ
U
I
P
M
E
N
T
‐
‐
‐
‐
‐
61
1
0
2
5
‐
SA
L
E
OF
SC
R
A
P
MA
T
E
R
I
A
L
S
1
5
,
6
4
4
‐
16
,
0
0
0
16
,
0
0
0
0.
0
%
61
1
0
3
0
‐
SA
L
E
OF
PA
P
E
R
‐
‐
‐
‐
‐
61
1
0
3
5
‐
SA
L
E
OF
IN
V
E
N
T
O
R
Y
(M
A
R
K
U
P
)
‐
‐
‐
‐
‐
8
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
5
‐
FY
20
RE
V
E
N
U
E
PR
O
J
E
C
T
I
O
N
‐
AN
N
U
A
L
Va
r
i
a
n
c
e
20
2
0
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
No
t
e
s
61
2
0
0
5
‐
PR
O
C
E
E
D
S
FR
O
M
LT
DE
B
T
‐
‐
‐
‐
‐
69
‐
TR
A
N
S
F
E
R
S
5
6
1
,
0
0
0
‐
‐
‐
‐
69
1
0
0
1
‐
TR
A
N
S
F
E
R
S
IN
‐
‐
‐
‐
‐
69
1
0
1
2
‐
TR
A
N
S
F
E
R
IN
FU
N
D
01
2
5
6
1
,
0
0
0
‐
‐
‐
‐
69
1
1
0
0
‐
TR
A
N
S
F
E
R
IN
TI
D
E
L
A
N
D
FU
N
D
‐
‐
‐
‐
‐
69
1
1
2
3
‐
TR
A
N
S
F
E
R
IN
ME
A
S
U
R
E
M CO
M
P
‐
‐
‐
‐
‐
69
1
1
3
5
‐
TR
A
N
S
F
E
R
IN
CO
N
T
R
I
B
U
T
I
O
N
FU
N
D
‐
‐
‐
‐
‐
69
1
1
6
1
‐
TR
A
N
S
F
E
R
IN
NP
T
CS
T
AN
N
E
X
RC
P
T
‐
‐
‐
‐
‐
69
1
7
6
5
‐
TR
A
N
S
F
E
R
IN
IT
RE
P
L
A
C
E
M
E
N
T
‐
‐
‐
‐
‐
Gr
a
n
d
To
t
a
l
2
1
7
,
0
7
8
,
8
3
4
22
1
,
7
6
5
,
2
6
8
22
9
,
3
9
2
,
1
6
0
7,
6
2
6
,
8
9
2
3.
4
%
9
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
1
‐
FY
20
EX
P
E
N
D
I
T
U
R
E
‐
AN
N
U
A
L
FU
N
D
S
Va
r
i
a
n
c
e
20
2
0
Pr
o
g
r
a
m
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
En
h
a
n
c
e
m
e
n
t
s
$
No
t
e
s
70
‐
RE
G
U
L
A
R
SA
L
A
R
I
E
S
6
7
,
7
6
1
,
0
5
3
73
,
3
8
5
,
4
5
3
75
,
6
0
7
,
3
9
9
2,
2
2
1
,
9
4
6
3.
0
%
1
6
8
,
2
7
7
Pe
r
s
o
n
n
e
l
program Enhancements
71
1
0
0
1
‐
SA
L
A
R
I
E
S
MI
S
C
E
L
L
A
N
E
O
U
S
3
3
,
3
9
5
,
5
5
0
35
,
6
1
9
,
8
2
5
36
,
5
5
4
,
0
7
6
93
4
,
2
5
1
2.
6
%
CO
L
A
'
s
/
m
e
r
i
t
s
71
1
0
0
2
‐
SA
L
A
R
I
E
S
SA
F
E
T
Y
2
9
,
0
7
1
,
2
5
7
31
,
2
3
1
,
2
3
0
32
,
4
5
7
,
7
2
7
1,
2
2
6
,
4
9
7
3.
9
%
CO
L
A
'
s
/
m
e
r
i
t
s
71
1
0
0
3
‐
SA
L
A
R
I
E
S
PA
R
T
TI
M
E
5
,
2
9
4
,
2
4
5
6,
5
3
4
,
3
9
8
6,
5
9
5
,
5
9
6
61
,
1
9
8
0.
9
%
C
O
L
A
'
s
/
m
e
r
i
t
s
71
‐
SP
E
C
I
A
L
PA
Y
S
3
,
7
2
2
,
4
8
8
4,
4
4
7
,
5
5
3
4,
4
8
4
,
4
1
2
36
,
8
5
9
0.
8
%
71
2
0
0
1
‐
SP
E
C
I
A
L
AS
S
I
G
N
M
E
N
T
PA
Y
5
7
,
0
3
9
58
,
5
7
5
51
,
3
5
4
(7
,
2
2
1
)
‐
12
.
3
%
71
2
0
0
2
‐
TI
L
L
E
R
PA
Y
2
2
,
4
8
8
20
,
2
0
0
20
,
6
0
0
40
0
2.
0
%
71
2
0
0
3
‐
NI
G
H
T
DI
F
F
E
R
E
N
T
I
A
L
MI
S
C
7
4
,
5
5
0
61
,
4
9
7
61
,
4
9
8
1
0.
0
%
71
2
0
0
4
‐
CE
R
T
I
F
I
C
A
T
I
O
N
PA
Y
3
7
9
,
0
0
9
38
7
,
8
7
2
39
4
,
2
7
8
6,
4
0
6
1.
7
%
71
2
0
0
5
‐
EM
T
PA
Y
1
7
,
3
7
7
10
,
0
0
0
10
,
0
0
0
‐
0.
0
%
71
2
0
0
6
‐
BI
L
I
N
G
U
A
L
PA
Y
1
0
1
,
3
5
3
10
5
,
0
0
0
10
5
,
6
0
0
60
0
0.
6
%
71
2
0
0
7
‐
LO
N
G
E
V
I
T
Y
PA
Y
17
1
,
6
4
0
18
3
,
2
5
4
31
7
,
1
6
2
13
3
,
9
0
8
73
.
1
%
N
e
w
MO
U
benefit for PA non ‐sworn longevity
71
2
0
0
8
‐
MA
T
R
O
N
PA
Y
4
,
4
8
6
6,
5
0
0
6,
5
0
0
‐
0.
0
%
71
2
0
0
9
‐
SC
H
O
L
A
S
T
I
C
AC
H
I
E
V
E
M
E
N
T
1
,
3
2
0
,
4
4
8
1,
3
6
7
,
4
8
3
1,
4
1
4
,
1
5
9
46
,
6
7
6
3.
4
%
71
2
0
1
0
‐
ED
U
C
A
T
I
O
N
RE
T
E
N
T
I
O
N
1
4
1
,
2
0
4
15
1
,
4
8
4
84
,
0
7
1
(6
7
,
4
1
3
)
‐
44
.
5
%
PA
MO
U
ch
a
n
g
e
.
Non ‐sworn EE's used to receive flat 5% which included longevity. Longevity removed &
pe
r
c
e
n
t
a
g
e
changed to .5%‐2.5% based on education level & date of hire.
71
2
0
1
1
‐
HO
L
I
D
A
Y
PA
Y
MI
S
C
E
L
L
A
N
E
O
U
S
2
1
1
,
7
8
3
29
2
,
7
9
8
22
6
,
5
5
8
(6
6
,
2
3
9
)
‐
22
.
6
%
H
o
u
r
s
ba
s
e
d
(# of hours by MOU x base rate of pay)
71
2
0
1
2
‐
HO
L
I
D
A
Y
PA
Y
SA
F
E
T
Y
9
7
8
,
7
0
7
1,
4
4
0
,
3
9
3
1,
0
8
6
,
6
5
1
(3
5
3
,
7
4
2
)
‐
24
.
6
%
H
o
u
r
s
ba
s
e
d
(# of hours by MOU x base rate of pay)
71
2
0
1
3
‐
PM
A
LE
A
D
E
R
S
H
I
P
CO
M
P
E
N
S
A
T
I
O
N
3
0
,
0
1
2
30
,
8
5
3
34
,
8
2
0
3,
9
6
7
12
.
9
%
71
2
0
1
6
‐
MO
T
O
R
OF
F
I
C
E
R
PA
Y
4
2
,
2
9
1
13
1
,
0
4
0
89
,
5
5
5
(4
1
,
4
8
5
)
‐
31
.
7
%
B
a
s
e
d
on
cu
r
r
e
n
t
Officers receiving (per MOU)
71
2
0
1
8
‐
CA
N
I
N
E
PA
Y
1
1
,
7
4
5
35
,
8
5
4
32
,
7
9
4
(3
,
0
6
0
)
‐
8.
5
%
71
2
0
1
9
‐
SA
F
E
T
Y
CE
R
T
I
F
I
C
A
T
I
O
N
PA
Y
1
3
,
4
1
9
21
,
8
5
7
40
8
,
8
5
4
38
6
,
9
9
7
17
7
0
.
6
%
Ne
w
5.
2
5
%
Cert Pay for Advanced Post for PA Sworn (new MOU ‐ replaced MORP was which formally part
of
sa
l
a
r
y
st
r
u
c
t
u
r
e
)
71
3
0
0
7
‐
DU
T
Y
PA
Y
2
6
,
5
2
3
20
,
0
0
0
15
,
2
4
0
(4
,
7
6
0
)
‐
23
.
8
%
71
5
0
0
6
‐
CO
U
N
C
I
L
AL
L
O
W
A
N
C
E
S
1
1
8
,
4
1
4
12
2
,
8
9
1
12
4
,
7
1
7
1,
8
2
6
1.
5
%
72
‐
BE
N
E
F
I
T
S
5
7
,
8
8
1
,
0
5
0
62
,
0
9
5
,
2
9
3
64
,
9
4
7
,
0
3
2
2,
8
5
1
,
7
3
9
4.
6
%
71
3
0
0
8
‐
CA
L
L
BA
C
K
PA
Y
1
3
,
7
9
4
16
,
5
0
0
16
,
6
5
0
15
0
0.
9
%
71
3
0
0
9
‐
ST
A
N
D
BY
PA
Y
6
7
,
4
8
8
92
,
3
1
2
94
,
2
6
2
1,
9
5
0
2.
1
%
72
1
0
0
1
‐
CA
F
E
T
E
R
I
A
AL
L
O
W
A
N
C
E
FU
L
L
T
I
M
E
1
2
,
2
3
3
,
9
8
8
14
,
0
6
9
,
2
1
3
14
,
1
5
9
,
5
0
1
90
,
2
8
8
0.
6
%
72
1
0
0
2
‐
CA
F
E
T
E
R
I
A
AL
L
O
W
A
N
C
E
PA
R
T
TI
M
E
2
4
7
,
9
1
5
18
0
,
9
6
2
15
,
7
9
5
(1
6
5
,
1
6
7
)
‐
91
.
3
%
W
e
bu
d
g
e
t
e
d
for F/T Caf only in 721001; 721002 is budgeted caf for LMA PT Officers only
72
2
0
0
1
‐
PE
N
S
I
O
N
ME
M
B
E
R
CO
N
T
R
I
B
MI
S
C
3
,
2
6
4
,
7
9
3
3,
5
5
6
,
7
7
6
3,
5
1
1
,
4
5
0
(4
5
,
3
2
6
)
‐
1.
3
%
B
a
s
e
d
on
PE
R
S
a
b
l
e
salaries (10.42% for T1, 7% for T2, 5.5% for T3)
72
2
0
0
2
‐
PE
N
S
I
O
N
ME
M
B
E
R
CO
N
T
R
I
B
SA
F
E
T
Y
2
,
9
2
0
,
0
3
6
3,
2
0
6
,
1
0
8
3,
3
7
3
,
5
8
5
16
7
,
4
7
7
5.
2
%
B
a
s
e
d
on
PE
R
S
a
b
l
e
salaries (9% for T1 & T2, 10.5% for T3)
72
3
0
0
2
‐
PE
N
S
I
O
N
NO
R
M
A
L
CO
S
T
MI
S
C
2
,
2
7
9
,
7
8
7
2,
6
1
0
,
3
2
9
3,
0
7
4
,
0
8
6
46
3
,
7
5
7
17
.
8
%
I
n
c
r
e
a
s
e
of
.854% for FY 20
72
3
0
0
3
‐
PE
N
S
I
O
N
NO
R
M
A
L
CO
S
T
SA
F
E
T
Y
5
,
8
6
5
,
6
1
1
6,
4
4
6
,
6
4
7
6,
8
3
9
,
8
1
8
39
3
,
1
7
1
6.
1
%
I
n
c
r
e
a
s
e
of
.634% for FY 20
72
3
0
0
4
‐
RE
T
I
R
E
M
E
N
T
PA
R
T
TI
M
E
/
T
E
M
P
1
3
4
,
5
5
3
14
9
,
6
7
8
15
6
,
3
3
6
6,
6
5
8
4.
4
%
72
4
0
0
1
‐
EE
CO
N
T
R
I
B
U
T
I
O
N
MI
S
C
(
4
,
5
8
8
,
5
0
8
)
(5
,
0
2
2
,
6
3
3
)
(4
,
8
9
6
,
6
4
4
)
12
5
,
9
8
9
‐
13
%
to
t
a
l
fo
r
all units except PA Misc 12.35%; HR Proposed Budget Revision of addt'l $135k not reflected in
to
t
a
l
72
4
0
0
2
‐
EE
CO
N
T
R
I
B
U
T
I
O
N
SA
F
E
T
Y
(
4
,
2
2
7
,
6
8
3
)
(4
,
5
7
8
,
5
9
7
)
(4
,
7
2
8
,
4
4
8
)
(1
4
9
,
8
5
1
)
‐
13
.
6
%
fo
r
PA & LMA/ANBOL, 14.6% for PMA, 12.75% for FA/FMA
72
5
0
0
1
‐
PE
N
S
I
O
N
UA
L
CO
S
T
MI
S
C
7
,
9
2
8
,
0
7
1
8,
0
9
7
,
6
2
2
8,
4
3
3
,
3
2
8
33
5
,
7
0
6
4.
1
%
72
5
0
0
2
‐
PE
N
S
I
O
N
UA
L
CO
S
T
SA
F
E
T
Y
1
5
,
6
6
9
,
3
8
5
16
,
1
5
8
,
1
7
9
16
,
6
6
1
,
1
0
8
50
2
,
9
2
9
3.
1
%
72
5
0
0
3
‐
DI
S
C
R
E
T
I
O
N
A
R
Y
UA
L
MI
S
C
3
,
2
6
3
,
2
0
7
2,
8
2
1
,
7
5
0
2,
7
1
3
,
7
6
3
(1
0
7
,
9
8
7
)
‐
3.
8
%
72
5
0
0
4
‐
DI
S
C
R
E
T
I
O
N
A
R
Y
UA
L
SA
F
E
T
Y
5
,
0
9
1
,
6
6
3
5,
6
1
8
,
5
1
3
5,
3
7
4
,
1
7
9
(2
4
4
,
3
3
4
)
‐
4.
3
%
72
7
0
0
1
‐
CA
R
AL
L
O
W
A
N
C
E
6
9
,
3
3
6
73
,
2
0
0
68
,
4
0
0
(4
,
8
0
0
)
‐
6.
6
%
72
7
0
0
2
‐
WE
L
N
E
S
S
AL
L
O
W
A
N
C
E
7
5
2
75
0
75
0
‐
0.
0
%
72
7
0
0
3
‐
CE
L
L
PH
O
N
E
ST
I
P
E
N
D
1
8
8
,
3
2
7
22
5
,
1
3
3
22
1
,
6
4
0
(3
,
4
9
3
)
‐
1.
6
%
72
7
0
0
4
‐
RH
S
$2
.
5
0
CO
N
T
R
I
B
U
T
I
O
N
8
6
2
,
7
8
6
81
5
,
4
2
5
1,
0
1
0
,
7
2
7
19
5
,
3
0
2
24
.
0
%
B
a
s
e
d
on
ac
t
u
a
l
EE's receiving increase for FY 20 (based on formula)
72
7
0
0
5
‐
HY
B
R
I
D
CO
N
T
R
I
B
DE
P
T
DI
R
E
C
T
O
R
1
,
2
0
3
1,
2
0
0
1,
2
0
0
0
0.
0
%
72
7
0
0
9
‐
AN
B
O
L
EQ
U
I
P
AL
L
O
W
A
N
C
E
3
3
,
4
0
0
34
,
9
0
0
34
,
9
0
0
‐
0.
0
%
72
7
0
1
0
‐
AN
B
O
L
CA
N
C
E
R
SC
R
E
E
N
I
N
G
2
,
8
6
8
10
,
0
0
0
10
,
0
0
0
‐
0.
0
%
72
7
0
1
1
‐
LM
A
SU
N
B
L
O
C
K
& SU
N
G
L
A
S
S
5
,
4
0
0
5,
7
0
0
5,
7
0
0
‐
0.
0
%
72
7
0
1
2
‐
LI
F
E
IN
S
U
R
A
N
C
E
6
5
,
7
2
8
64
,
8
6
5
69
,
3
2
6
4,
4
6
2
6.
9
%
GF
UA
L
Am
o
u
n
t
:
$33,182,378 (All fund UAL amount: $35M)
10
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
1
‐
FY
20
EX
P
E
N
D
I
T
U
R
E
‐
AN
N
U
A
L
FU
N
D
S
Va
r
i
a
n
c
e
20
2
0
Pr
o
g
r
a
m
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
En
h
a
n
c
e
m
e
n
t
s
$
No
t
e
s
72
7
0
1
3
‐
EM
P
AS
S
I
S
T
A
N
C
E
PR
O
G
R
A
M
1
3
,
0
9
8
13
,
6
3
6
13
,
7
0
2
66
0.
5
%
72
7
0
1
4
‐
OT
H
E
R
BE
N
E
F
I
T
S
2
7
,
6
7
8
7,
6
5
7
‐
(7
,
6
5
7
)
‐
72
7
0
1
5
‐
UN
E
M
P
L
O
Y
M
E
N
T
EX
P
E
N
S
E
4
9
,
5
6
5
‐
‐
‐
‐
72
7
0
1
6
‐
ME
D
I
C
A
R
E
FR
I
N
G
E
S
1
,
2
0
4
,
7
6
2
1,
3
6
0
,
9
3
4
1,
3
7
8
,
6
1
5
17
,
6
8
2
1.
3
%
72
7
0
1
7
‐
PA
R
S
DC
40
1
A
2
1
,
1
2
1
21
,
7
2
8
23
,
4
6
3
1,
7
3
4
8.
0
%
72
7
0
1
8
‐
PO
R
A
C
RE
T
ME
D
TR
U
S
T
2
1
6
,
5
8
3
23
2
,
8
3
1
23
1
,
6
3
1
(1
,
2
0
0
)
‐
0.
5
%
72
7
0
1
9
‐
SU
R
V
I
V
O
R
BE
N
E
F
I
T
8
3
,
1
4
6
‐
‐
‐
‐
72
7
0
2
0
‐
DE
F
E
R
R
E
D
CO
M
P
CI
T
Y
CO
N
T
R
I
B
‐
11
,
8
5
8
36
6
,
0
3
5
35
4
,
1
7
7
29
8
6
.
8
%
N
e
w
PA
/
P
M
A
full year benefits
72
8
0
0
1
‐
WO
R
K
E
R
S
'
CO
M
P
IS
F
MI
S
C
1
,
0
2
8
,
7
6
6
1,
5
4
1
,
0
8
0
1,
7
7
3
,
8
6
2
23
2
,
7
8
2
15
.
1
%
I
n
c
r
e
a
s
e
pe
r
val
72
8
0
0
2
‐
WO
R
K
E
R
S
'
CO
M
P
IS
F
SA
F
E
T
Y
1
,
5
5
2
,
5
9
6
1,
9
1
5
,
4
2
4
2,
5
3
5
,
1
7
8
61
9
,
7
5
4
32
.
4
%
I
n
c
r
e
a
s
e
pe
r
val
72
8
0
0
3
‐
CO
M
P
E
N
S
A
T
E
D
AB
S
E
N
C
E
S
2
,
2
8
9
,
8
3
3
2,
3
3
5
,
6
1
5
2,
4
0
3
,
1
3
4
67
,
5
1
9
2.
9
%
B
a
s
e
d
on
3.
5
%
of F/T salary budget
73
‐
LU
M
P
SU
M
PA
Y
S
‐
55
2
,
2
4
7
‐
(5
5
2
,
2
4
7
)
‐
71
4
0
0
1
‐
LU
M
P
SU
M
PA
Y
M
E
N
T
‐
55
2
,
2
4
7
‐
(5
5
2
,
2
4
7
)
‐
No
lu
m
p
su
m
pays (bonuses) budgeted for FY 20
71
4
0
0
6
‐
PA
I
D
CO
M
P
/
S
P
I
L
L
O
V
E
R
PA
Y
‐
‐
‐
‐
‐
74
‐
OT
H
E
R
PA
Y
S
9
,
9
0
7
,
3
0
1
7,
0
2
6
,
3
8
9
6,
9
9
3
,
0
3
0
(3
3
,
3
5
9
)
‐
0.
5
%
71
3
0
0
1
‐
OV
E
R
T
I
M
E
MI
S
C
& 1/
2
TI
M
E
1
,
4
4
4
,
4
0
1
97
6
,
5
7
2
94
3
,
5
4
4
(3
3
,
0
2
8
)
‐
3.
4
%
2
0
,
0
0
0
Re
d
u
c
t
i
o
n
for FY 19 grants. Increase for CDD of $20k met with corresponding decrease to Bldg Prof Svcs.
71
3
0
0
2
‐
OV
E
R
T
I
M
E
SA
F
T
Y
& 1/
2
TI
M
E
2
,
9
0
2
,
1
1
0
1,
7
3
0
,
9
7
3
1,
5
4
9
,
5
9
3
(1
8
1
,
3
8
0
)
‐
10
.
5
%
R
e
d
u
c
t
i
o
n
for FY 19 grants.
71
3
0
0
3
‐
OV
E
R
T
I
M
E
PL
A
N
N
E
D
1
8
3
,
5
5
6
1,
0
7
1
,
3
2
1
1,
2
7
0
,
9
3
5
19
9
,
6
1
4
18
.
6
%
2
0
0
,
2
7
9
Pa
r
a
m
e
d
i
c
School: (2) current FF’s to attend PM School based on NBFA MOU (max 2 per year). Funds cover
OT
ho
u
r
s
re
q
u
i
r
e
d
to backfill the EE’s position.
71
3
0
0
4
‐
OV
E
R
T
I
M
E
VA
C
A
T
I
O
N
RE
L
I
E
F
2
,
5
8
7
,
0
4
7
2,
0
2
8
,
8
8
0
1,
9
8
8
,
8
0
9
(4
0
,
0
7
1
)
‐
2.
0
%
R
e
d
u
c
t
i
o
n
for grant OT
71
3
0
0
5
‐
OV
E
R
T
I
M
E
UN
C
O
N
T
R
O
L
L
E
D
2
,
5
1
6
,
3
3
9
97
0
,
8
9
3
1,
0
0
4
,
0
6
6
33
,
1
7
3
3.
4
%
71
3
0
0
6
‐
FI
R
E
FL
S
A
OT
2
7
3
,
8
4
9
27
7
,
7
5
0
28
6
,
0
8
3
8,
3
3
3
3.
0
%
71
5
0
0
1
‐
RI
D
E
S
H
A
R
E
IN
C
E
N
T
I
V
E
‐
‐
‐
‐
‐
71
5
0
0
5
‐
SA
L
A
R
Y
SA
V
I
N
G
S
‐
(3
0
,
0
0
0
)
(5
0
,
0
0
0
)
(2
0
,
0
0
0
)
‐
81
‐
CO
N
T
R
A
C
T
SE
R
V
I
C
E
S
1
9
,
9
6
8
,
2
3
0
24
,
3
1
6
,
7
0
3
24
,
5
2
7
,
2
8
6
21
0
,
5
8
3
0.
9
%
81
1
0
0
1
‐
PR
O
P
E
R
T
Y
MA
N
A
G
E
M
E
N
T
9
7
1,
0
0
0
1,
0
0
0
‐
0.
0
%
81
1
0
0
2
‐
LE
A
S
I
N
G
EX
P
E
N
S
E
S
9
1
4
3,
0
0
0
3,
0
0
0
‐
0.
0
%
81
1
0
0
3
‐
TI
T
L
E
SE
A
R
C
H
FE
E
S
‐
2,
5
0
0
2,
5
0
0
‐
0.
0
%
81
1
0
0
4
‐
EQ
U
I
P
M
E
N
T
RE
N
T
A
L
8
9
,
3
2
0
13
7
,
0
5
0
13
4
,
7
8
9
(2
,
2
6
1
)
‐
1.
6
%
81
1
0
0
5
‐
SE
R
V
I
C
E
S
AD
M
I
N
I
S
T
R
A
T
I
V
E
2
4
4
,
3
4
6
26
2
,
9
9
2
32
9
,
2
6
6
66
,
2
7
4
25
.
2
%
81
1
0
0
6
‐
SE
R
V
I
C
E
S
AC
C
O
U
N
T
I
N
G
3
6
,
5
6
1
45
,
0
0
0
45
,
0
0
0
‐
0.
0
%
81
1
0
0
7
‐
SE
R
V
I
C
E
S
AU
D
I
T
4
4
,
8
1
5
50
,
0
0
0
50
,
0
0
0
‐
0.
0
%
81
1
0
0
8
‐
SE
R
V
I
C
E
S
PR
O
F
E
S
S
I
O
N
A
L
6
,
1
0
8
,
2
3
7
7,
6
5
6
,
4
3
2
5,
7
7
0
,
1
4
4
(1
,
8
8
6
,
2
8
8
)
‐
24
.
6
%
6
0
0
,
0
0
0
In
c
r
e
a
s
e
s
:
$400k ‐ Consultants for Airport issues; $200k for CityNet homeless outreach.
De
c
r
e
a
s
e
s
:
$500k reduction for CDD contract svcs (now hiring more PT staff); Transfers out to other
co
n
t
r
a
c
t
li
n
e
items.
81
1
0
0
9
‐
SE
R
V
I
C
E
S
FU
E
L
MO
D
I
F
I
C
A
T
I
O
N
2
5
6
,
5
1
6
22
5
,
8
1
0
22
5
,
8
1
0
‐
0.
0
%
81
1
0
1
0
‐
NP
D
E
S
AD
M
I
N
I
S
T
R
A
T
I
O
N
‐
‐
18
9
,
0
0
0
18
9
,
0
0
0
0.
0
%
R
e
‐al
l
o
c
a
t
i
o
n
from Tidelands to GF per PW
81
1
0
1
1
‐
TM
D
L
AD
M
I
N
I
S
T
R
A
T
I
O
N
‐
‐
22
0
,
2
0
0
22
0
,
2
0
0
0.
0
%
1
0
,
2
0
0
Re
‐al
l
o
c
a
t
i
o
n
from Tidelands to GF per PW. Newport Bay Watershed & Sediment Control Monitoring
81
1
0
1
2
‐
SE
R
V
I
C
E
S
JA
N
I
T
O
R
I
A
L
8
5
7
,
9
9
1
89
1
,
1
6
9
98
0
,
2
2
9
89
,
0
6
0
10
.
0
%
I
n
c
r
e
a
s
e
pe
r
contract
81
1
0
1
4
‐
SE
R
V
I
C
E
S
NP
T
CO
A
S
T
RE
F
U
S
E
6
9
6
,
9
2
9
71
9
,
1
4
0
74
0
,
6
9
4
21
,
5
5
4
3.
0
%
81
1
0
1
5
‐
SE
R
V
C
E
S
OT
H
E
R
PR
I
N
T
VE
N
D
O
R
1
4
,
2
5
7
15
,
5
0
0
17
,
5
0
0
2,
0
0
0
12
.
9
%
81
1
0
1
6
‐
SE
R
V
I
C
E
S
PH
Y
S
I
C
A
L
S
1
1
5
,
6
7
0
11
6
,
7
2
5
14
4
,
7
2
5
28
,
0
0
0
24
.
0
%
81
1
0
1
7
‐
SE
R
V
I
C
E
S
CO
N
T
R
A
C
T
6
6
2
,
1
2
6
84
2
,
5
0
2
2,
7
5
2
,
1
9
4
1,
9
0
9
,
6
9
2
22
6
.
7
%
Al
l
pr
o
f
e
s
s
i
o
n
a
l
svcs contracts related to Trees division transferred to one consolidated object due to
ab
s
o
r
p
t
i
o
n
of MOD division into the PW dept
81
1
0
1
8
‐
CO
N
T
R
A
C
T
SE
R
V
I
C
E
S
ME
D
I
A
N
S
1
,
6
3
6
,
1
7
4
1,
7
9
2
,
6
9
9
1,
7
7
2
,
8
4
0
(1
9
,
8
5
9
)
‐
1.
1
%
81
1
0
2
0
‐
CO
N
T
R
A
C
T
SE
R
V
I
C
E
S
PA
R
K
/
F
A
C
I
L
T
Y
1
,
9
7
2
,
9
1
5
2,
4
3
7
,
1
2
4
2,
4
4
3
,
2
2
4
6,
1
0
0
0.
3
%
81
1
0
2
1
‐
CO
N
T
R
A
C
T
SE
R
V
I
C
E
S
ST
R
T
SW
P
I
N
G
4
5
3
,
5
1
7
50
1
,
7
8
5
50
1
,
7
8
5
‐
0.
0
%
81
1
0
2
2
‐
CO
N
T
R
A
C
T
SE
R
V
I
C
E
S
AL
L
E
Y
SW
E
E
P
8
5
,
1
9
5
79
,
0
0
2
80
,
2
3
1
1,
2
2
9
1.
6
%
81
1
0
2
3
‐
CO
N
T
R
A
C
T
SE
R
V
I
C
E
S
BE
A
C
H
RE
F
U
S
E
1
3
0
,
3
8
7
17
5
,
7
1
2
‐
(1
7
5
,
7
1
2
)
‐
Tr
a
n
s
f
e
r
r
e
d
to 811031 per dept. to move all appropriate contracts to Refuse division/appropriate line item
11
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
1
‐
FY
20
EX
P
E
N
D
I
T
U
R
E
‐
AN
N
U
A
L
FU
N
D
S
Va
r
i
a
n
c
e
20
2
0
Pr
o
g
r
a
m
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
En
h
a
n
c
e
m
e
n
t
s
$
No
t
e
s
81
1
0
2
4
‐
CO
N
T
R
A
C
T
SE
R
V
I
C
E
S
ST
O
R
M
DR
A
I
N
S
1
9
7
,
6
4
1
20
7
,
8
4
4
20
7
,
8
4
4
‐
0.
0
%
81
1
0
2
5
‐
CO
N
T
R
A
C
T
SE
R
V
I
C
E
S
HE
L
I
C
O
P
T
E
R
4
8
0
,
7
6
4
60
5
,
5
0
0
55
0
,
0
0
0
(5
5
,
5
0
0
)
‐
9.
2
%
P
e
r
m
a
n
e
n
t
on ‐going reduction per PD of $200K from prior yr original budget
81
1
0
2
6
‐
CO
N
T
R
A
C
T
SE
R
V
I
C
E
S
CI
V
I
C
CE
N
T
E
R
1
9
0
,
3
5
7
22
5
,
6
6
2
24
5
,
6
0
0
19
,
9
3
8
8.
8
%
81
1
0
2
7
‐
SE
R
V
I
C
E
S
CI
T
Y
PR
I
N
T
CO
N
T
R
A
C
T
5
7
,
7
6
7
80
,
4
1
7
75
,
6
9
7
(4
,
7
2
0
)
‐
5.
9
%
81
1
0
3
0
‐
PA
R
K
I
N
G
ME
T
E
R
CO
N
T
R
A
C
T
1
,
2
0
8
,
5
4
9
2,
1
6
6
,
8
7
2
1,
4
9
1
,
0
4
4
(6
7
5
,
8
2
8
)
‐
31
.
2
%
FY
19
in
c
l
u
d
e
d
carry ‐forwards including SP+ liability; FY 20 correct amount of current contract to be paid
81
1
0
3
1
‐
BE
A
C
H
TR
A
S
H
C
A
N
CO
L
L
E
C
T
I
O
N
2
5
1
,
7
2
0
34
2
,
8
1
2
79
9
,
5
9
5
45
6
,
7
8
3
13
3
.
2
%
$1
6
8
k
tr
a
n
s
f
e
r
per dept. from 811023 to move all appropriate contracts to Refuse division/appropriate line
it
e
m
;
$2
8
8
k
CPI increase from CR&R
81
1
0
3
2
‐
ST
E
A
M
CL
E
A
N
I
N
G
2
2
7
,
2
2
5
28
2
,
8
3
6
28
2
,
8
0
0
(3
6
)
0.
0
%
81
1
0
3
4
‐
CO
N
T
R
A
C
T
ST
R
I
P
I
N
G
1
3
3
,
7
4
8
13
6
,
0
8
8
15
9
,
0
7
1
22
,
9
8
3
16
.
9
%
81
1
0
3
5
‐
CO
M
P
U
T
E
R
CO
N
S
U
L
T
A
N
T
S
2
0
0
22
,
0
1
6
6,
1
0
8
(1
5
,
9
0
8
)
‐
72
.
3
%
81
1
0
3
6
‐
CO
N
T
R
A
C
T
RS
S
IN
S
T
R
U
C
T
O
R
S
1
,
6
1
8
,
1
5
3
1,
6
7
9
,
0
6
0
1,
6
0
3
,
5
8
9
(7
5
,
4
7
1
)
‐
4.
5
%
(
2
2
,
2
3
4
)
Re
d
u
c
t
i
o
n
in
Rec classes & corresponding revenues
81
1
0
4
2
‐
PL
A
N
CH
E
C
K
VC
A
‐
10
,
0
0
0
‐
(1
0
,
0
0
0
)
‐
81
1
0
4
3
‐
PL
A
N
CH
E
C
K
JA
S
‐
10
,
0
0
0
‐
(1
0
,
0
0
0
)
‐
81
1
0
4
6
‐
TI
D
E
L
A
N
D
S
IN
S
T
R
U
C
T
PY
M
T
S
2
2
9
,
2
7
1
43
5
,
8
5
5
36
4
,
1
1
7
(7
1
,
7
3
8
)
‐
16
.
5
%
C
l
a
s
s
de
c
r
e
a
s
e
(and corresponding revenue decrease)
81
1
0
4
7
‐
AN
I
M
A
L
SH
E
L
T
E
R
CO
N
T
R
A
C
T
S
1
2
2
,
8
6
8
14
6
,
3
3
0
14
9
,
6
3
0
3,
3
0
0
2.
3
%
81
1
0
4
8
‐
RE
C
O
R
D
S
MA
N
A
G
E
M
E
N
T
CO
N
T
R
A
C
T
S
5
3
,
2
9
0
66
,
0
0
0
66
,
0
0
0
‐
0.
0
%
81
1
0
5
0
‐
TE
N
N
I
S
CO
N
T
R
A
C
T
IN
S
T
R
U
C
T
O
R
S
2
9
,
9
6
8
44
,
0
0
0
71
,
0
0
0
27
,
0
0
0
61
.
4
%
81
1
0
5
1
‐
SU
R
F
CO
N
T
R
A
C
T
IN
S
T
R
U
C
T
O
R
S
5
1
5
,
5
6
2
56
6
,
3
3
5
56
6
,
3
3
5
‐
0.
0
%
81
1
0
5
3
‐
RE
N
T
A
L
PR
O
P
E
R
T
Y
8
7
,
7
5
0
81
,
5
1
0
81
,
5
1
0
‐
0.
0
%
81
1
0
5
4
‐
CO
N
T
R
A
C
T
SE
R
V
I
C
E
S
AR
T
S
1
0
0
,
4
3
2
18
0
,
2
1
1
11
5
,
0
0
0
(6
5
,
2
1
1
)
‐
36
.
2
%
81
1
0
5
5
‐
AF
F
O
R
D
A
B
L
E
HO
U
S
I
N
G
AC
T
I
V
I
T
I
E
S
‐
6,
0
0
0
6,
0
0
0
‐
0.
0
%
84
1
0
6
0
‐
OT
H
E
R
AG
E
N
C
Y
FE
E
S
7
8
5
,
0
6
4
80
9
,
5
5
4
99
7
,
2
1
5
18
7
,
6
6
1
23
.
2
%
1
7
4
,
1
3
6
Fi
r
e
Me
t
r
o
N
e
t
JPA Membership Incr. Fire & PW 800 MHz Countywide Coordinator Comm. System
85
1
0
3
0
‐
TU
R
F
RE
N
O
V
A
T
I
O
N
1
0
3
,
8
1
1
10
1
,
6
6
0
13
0
,
0
0
0
28
,
3
4
0
27
.
9
%
89
1
0
3
8
‐
AM
B
U
L
A
N
C
E
BI
L
L
I
N
G
1
6
8
,
1
2
4
15
5
,
0
0
0
15
5
,
0
0
0
‐
0.
0
%
82
‐
GR
A
N
T
OP
E
R
A
T
I
N
G
5
7
3
,
4
2
7
49
0
,
9
1
3
12
0
,
0
0
0
(3
7
0
,
9
1
3
)
‐
75
.
6
%
82
1
0
0
4
‐
GR
A
N
T
EX
P
E
N
S
E
S
9
,
3
9
9
10
1
,
6
2
5
‐
(1
0
1
,
6
2
5
)
‐
Th
i
s
gr
a
n
t
ro
l
l
takes place automatically at the beg. Of new FY per Council policy F ‐3 (Fire, Library)
82
1
0
0
5
‐
EM
P
G
GR
A
N
T
EX
P
E
N
S
E
S
1
4
,
9
0
7
12
,
2
7
1
‐
(1
2
,
2
7
1
)
‐
82
1
0
0
6
‐
CI
T
Y
GR
A
N
T
S
8
9
,
5
0
0
10
4
,
0
0
0
12
0
,
0
0
0
16
,
0
0
0
15
.
4
%
82
1
0
0
8
‐
ME
D
I
‐CA
L
IG
T
4
5
9
,
6
2
1
27
3
,
0
1
7
‐
(2
7
3
,
0
1
7
)
‐
FY
2
0
gr
a
n
t
to be brought before Council via BA
83
‐
UT
I
L
I
T
I
E
S
2
,
8
8
1
,
9
7
2
3,
0
3
2
,
3
0
3
3,
1
1
6
,
6
3
0
84
,
3
2
7
2.
8
%
83
1
0
0
1
‐
TE
L
E
C
O
M
M
DA
T
A
L
I
N
E
S
2
6
5
,
1
7
1
24
8
,
8
8
4
25
3
,
5
9
8
4,
7
1
4
1.
9
%
83
1
0
0
2
‐
UT
I
L
I
T
I
E
S
TE
L
E
P
H
O
N
E
1
0
7
,
5
5
6
12
0
,
9
4
1
11
8
,
9
4
1
(2
,
0
0
0
)
‐
1.
7
%
83
1
0
0
3
‐
UT
I
L
I
T
I
E
S
NA
T
U
R
A
L
GA
S
4
1
,
1
6
7
42
,
3
7
0
43
,
8
7
0
1,
5
0
0
3.
5
%
83
1
0
0
4
‐
UT
I
L
I
T
I
E
S
EL
E
C
T
R
I
C
I
T
Y
1
,
4
5
2
,
8
5
6
1,
5
2
9
,
6
3
1
1,
5
2
2
,
1
3
1
(7
,
5
0
0
)
‐
0.
5
%
83
1
0
0
5
‐
UT
I
L
I
T
I
E
S
WA
T
E
R
1
,
0
1
5
,
2
2
2
1,
0
8
9
,
4
7
7
1,
1
7
7
,
0
9
0
87
,
6
1
3
8.
0
%
In
c
r
e
m
e
n
t
a
l
service charge bringing the City accounts up to the same. Each year for four years we are
in
c
l
u
d
i
n
g
25
%
.
2020 gets us up to 50% of the total increase. Other increase related to increased charges
fo
r
Im
p
o
r
t
e
d
Water (MWDOC) and Groundwater & Reclaimed Water (OCWD).
83
1
0
0
8
‐
UT
I
L
I
T
I
E
S
SA
I
L
I
N
G
CT
R
TI
D
E
L
A
N
D
‐
1,
0
0
0
1,
0
0
0
‐
0.
0
%
84
‐
SU
P
P
L
I
E
S
& MA
T
E
R
I
A
L
S
4
,
3
0
8
,
9
0
0
5,
1
1
2
,
2
4
7
4,
3
5
0
,
7
9
9
(7
6
1
,
4
4
8
)
‐
14
.
9
%
84
1
0
0
1
‐
ST
E
P
UP
PR
G
M
(P
D
)
‐
‐
‐
‐
‐
84
1
0
0
2
‐
VO
L
U
N
T
E
E
R
PR
O
G
R
A
M
S
1
4
1
1,
5
0
0
80
0
(7
0
0
)
‐
46
.
7
%
84
1
0
0
3
‐
FI
R
E
EX
P
L
O
R
E
R
PR
O
G
R
A
M
4
,
2
6
1
5,
0
0
0
5,
0
0
0
‐
0.
0
%
84
1
0
0
4
‐
PR
O
G
R
A
M
M
I
N
G
1
6
6
,
3
8
2
22
6
,
2
4
5
66
,
0
0
0
(1
6
0
,
2
4
5
)
‐
70
.
8
%
L
i
b
r
a
r
y
gr
a
n
t
s
budgeted at time of receipt via BA
84
1
0
0
5
‐
EM
P
L
O
Y
E
E
RE
C
O
G
N
I
T
I
O
N
1
1
,
4
7
9
16
,
4
5
8
16
,
4
5
8
‐
0.
0
%
84
1
0
0
6
‐
OF
F
I
C
E
SU
P
P
L
Y
CI
T
Y
PR
I
N
T
I
N
G
1
4
5
,
3
5
3
17
4
,
8
6
0
17
4
,
8
6
0
‐
0.
0
%
84
1
0
0
7
‐
SU
P
P
L
I
E
S
OF
F
I
C
E
NO
C
1
6
5
,
5
2
1
26
5
,
2
0
5
25
1
,
5
7
5
(1
3
,
6
3
0
)
‐
5.
1
%
84
1
0
0
8
‐
SU
P
P
L
I
E
S
CO
M
P
SO
F
T
W
A
R
E
3
,
0
0
1
5,
5
0
0
8,
0
0
0
2,
5
0
0
45
.
5
%
84
1
0
0
9
‐
OF
F
I
C
E
SU
P
P
L
I
E
S
CH
I
L
D
PR
O
G
R
A
M
1
,
2
8
9
2,
3
5
0
2,
3
5
0
‐
0.
0
%
84
1
0
1
0
‐
SU
P
P
L
I
E
S
CO
P
Y
MA
C
H
I
N
E
1
9
,
8
7
0
27
,
3
3
4
27
,
0
7
0
(2
6
4
)
‐
1.
0
%
84
1
0
1
1
‐
SU
P
P
L
I
E
S
AU
T
O
PA
R
T
S
EX
P
E
N
S
E
5
2
,
1
7
7
59
,
9
9
5
59
,
9
9
5
‐
0.
0
%
12
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
1
‐
FY
20
EX
P
E
N
D
I
T
U
R
E
‐
AN
N
U
A
L
FU
N
D
S
Va
r
i
a
n
c
e
20
2
0
Pr
o
g
r
a
m
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
En
h
a
n
c
e
m
e
n
t
s
$
No
t
e
s
84
1
0
1
2
‐
SU
P
P
L
I
E
S
CH
E
C
K
S
/
I
N
V
O
I
C
E
S
/
F
O
R
M
S
1
,
6
7
4
16
,
8
5
0
12
,
4
9
0
(4
,
3
6
0
)
‐
25
.
9
%
84
1
0
1
5
‐
SP
E
C
I
A
L
DE
P
T
SU
P
P
L
I
E
S
NO
C
6
3
8
,
7
5
6
85
2
,
3
9
5
78
2
,
3
6
5
(7
0
,
0
2
9
)
‐
8.
2
%
2
6
,
9
5
1
PD
Ce
l
l
e
b
r
i
t
e
UFED System (permanent reduction to Helicopter budget)
84
1
0
1
6
‐
CE
R
T
PR
O
G
R
A
M
SU
P
P
L
I
E
S
2
0
,
9
4
7
20
,
0
0
0
20
,
0
0
0
‐
0.
0
%
84
1
0
2
0
‐
PR
I
S
I
O
N
E
R
CU
S
T
O
D
Y
EX
P
E
N
S
E
2
8
,
2
9
5
42
,
5
0
0
42
,
5
0
0
‐
0.
0
%
84
1
0
2
2
‐
PH
O
T
O
EX
P
E
N
S
E
‐
3,
5
0
0
3,
5
0
0
‐
0.
0
%
84
1
0
2
3
‐
SH
O
O
T
I
N
G
RA
N
G
E
SU
P
P
L
I
E
S
6
9
,
0
9
9
10
7
,
8
0
0
10
7
,
8
0
0
‐
0.
0
%
84
1
0
2
4
‐
S.
W
.
A
.
T
.
SU
P
P
L
I
E
S
5
7
,
3
5
7
51
,
6
2
3
51
,
6
2
3
‐
0.
0
%
84
1
0
2
5
‐
CA
N
I
N
E
SU
P
P
L
I
E
S
1
1
,
7
2
2
12
,
5
9
0
12
,
5
9
0
‐
0.
0
%
84
1
0
2
6
‐
ST
R
E
E
T
CL
E
A
N
I
N
G
EX
P
E
N
S
E
2
,
9
3
6
5,
0
0
0
5,
0
0
0
‐
0.
0
%
84
1
0
2
8
‐
PI
E
R
/
F
L
O
A
T
SU
P
P
L
I
E
S
1
4
,
6
5
8
20
,
0
0
0
‐
(2
0
,
0
0
0
)
‐
84
1
0
2
9
‐
SA
F
E
T
Y
EQ
U
I
P
M
E
N
T
2
,
1
1
7
2,
5
0
0
2,
5
0
0
‐
0.
0
%
84
1
0
3
2
‐
TR
A
F
F
I
C
SU
P
P
L
I
E
S
6
,
2
3
0
12
,
0
0
0
19
,
7
0
0
7,
7
0
0
64
.
2
%
84
1
0
3
3
‐
RO
A
D
W
A
Y
PA
I
N
T
S
& BA
R
S
2
,
6
7
6
7,
0
0
0
‐
(7
,
0
0
0
)
‐
84
1
0
3
4
‐
DE
V
I
C
E
PA
I
N
T
S
7
2
3
70
0
‐
(7
0
0
)
‐
84
1
0
3
5
‐
SI
G
N
S
4
2
,
0
3
6
50
,
0
0
6
47
,
0
0
0
(3
,
0
0
6
)
‐
6.
0
%
84
1
0
3
8
‐
IN
S
C
T
C
D
E
S
/
H
R
B
C
D
E
S
/
F
N
G
C
D
E
S
2
,
9
8
0
3,
0
0
0
‐
(3
,
0
0
0
)
‐
84
1
0
3
9
‐
PL
A
N
T
MA
T
E
R
I
A
L
S
1
6
,
7
1
1
20
,
0
0
0
20
,
0
0
0
‐
0.
0
%
84
1
0
4
0
‐
FE
R
T
I
L
I
Z
E
R
1
,
9
4
5
5,
0
0
0
‐
(5
,
0
0
0
)
‐
84
1
0
4
1
‐
SO
I
L
AM
E
N
D
M
E
N
T
S
1
1
,
1
5
2
7,
5
0
0
17
,
5
0
0
10
,
0
0
0
13
3
.
3
%
84
1
0
4
2
‐
AS
P
H
A
L
T
MA
T
E
R
I
A
L
S
1
5
7
,
0
4
3
20
1
,
4
8
7
12
7
,
4
0
0
(7
4
,
0
8
7
)
‐
36
.
8
%
T
r
a
n
s
f
e
r
to
841044
84
1
0
4
3
‐
CO
N
C
R
E
T
E
MA
T
E
R
I
A
L
S
1
5
4
,
3
9
7
17
0
,
0
0
0
90
,
0
0
0
(8
0
,
0
0
0
)
‐
47
.
1
%
T
r
a
n
s
f
e
r
to
841044
84
1
0
4
4
‐
TO
O
L
S
IN
S
T
R
U
M
E
N
T
S
ET
C
3
6
,
9
2
5
44
,
0
0
0
16
3
,
7
5
0
11
9
,
7
5
0
27
2
.
2
%
T
r
a
n
s
f
e
r
fr
o
m
841042/841043
84
1
0
4
6
‐
SP
E
C
I
A
L
DE
P
T
EX
P
E
N
S
E
NO
C
9
0
7
,
6
4
4
95
1
,
3
6
6
97
1
,
6
7
7
20
,
3
1
1
2.
1
%
3
0
,
0
0
0
Cr
y
s
t
a
l
Co
v
e
Conservancy
84
1
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84
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84
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85
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85
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85
1
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85
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C
A
T
I
O
N
1
0
5
,
6
6
1
95
,
0
0
0
95
,
0
0
0
‐
0.
0
%
86
1
0
0
3
‐
TR
A
I
N
I
N
G
2
7
1
,
3
9
9
35
8
,
8
9
4
35
9
,
2
3
0
33
6
0.
1
%
86
1
0
0
4
‐
TR
A
I
N
I
N
G
PO
S
T
1
0
1
,
2
0
3
13
6
,
9
9
1
13
6
,
9
9
1
‐
0.
0
%
86
1
0
0
5
‐
TR
A
I
N
I
N
G
CI
T
Y
WI
D
E
6
8
,
6
4
5
85
,
5
1
4
11
5
,
5
1
4
30
,
0
0
0
35
.
1
%
3
0
,
0
0
0
Ma
n
d
a
t
e
d
(SB1343) harassment training for all employees
86
1
0
0
6
‐
TR
A
I
N
I
N
G
CE
R
T
8
,
0
1
8
8,
0
0
0
8,
0
0
0
‐
0.
0
%
86
1
0
0
7
‐
ST
A
N
D
R
D
S
FO
R
TR
N
I
N
G
& CO
R
R
T
N
4
,
4
5
3
6,
3
1
0
6,
6
1
3
30
3
4.
8
%
86
1
0
0
8
‐
CA
S
P
CE
R
T
I
F
I
C
A
T
I
O
N
& TR
A
I
N
I
N
G
‐
‐
20
,
0
0
0
20
,
0
0
0
0.
0
%
87
‐
GE
N
E
R
A
L
EX
P
E
N
S
E
S
2
,
0
2
4
,
0
7
3
2,
3
1
4
,
2
4
9
2,
2
1
9
,
2
0
6
(9
5
,
0
4
3
)
‐
4.
1
%
87
1
0
0
1
‐
CE
R
T
& ME
M
B
E
R
S
H
I
P
4
,
8
1
4
7,
3
5
0
‐
(7
,
3
5
0
)
‐
87
1
0
0
2
‐
AD
V
E
R
T
& PU
B
RE
L
A
T
I
O
N
S
1
6
6
,
0
1
7
15
8
,
7
3
5
15
8
,
7
3
5
‐
0.
0
%
87
1
0
0
3
‐
PO
S
T
A
G
E
/
F
R
E
I
G
H
T
/
E
X
P
R
E
S
S
NO
C
1
5
3
,
0
9
5
21
9
,
3
5
8
21
1
,
0
2
6
(8
,
3
3
2
)
‐
3.
8
%
87
1
0
0
4
‐
PU
B
L
I
C
A
T
I
O
N
S
& DU
E
S
NO
C
1
4
4
,
5
4
0
24
2
,
9
2
6
27
4
,
1
1
5
31
,
1
8
9
12
.
8
%
87
1
0
0
5
‐
AL
A
R
M
MO
N
I
T
O
R
I
N
G
‐
‐
‐
‐
‐
87
1
0
0
6
‐
UN
I
F
O
R
M
EX
P
E
N
S
E
3
3
3
,
9
5
8
37
9
,
4
8
5
37
9
,
4
7
0
(1
5
)
0.
0
%
87
1
0
0
7
‐
UN
I
F
O
R
M
S
/
P
R
O
T
E
C
T
I
V
E
GE
A
R
6
7
,
5
6
1
19
1
,
4
4
1
13
9
,
0
5
8
(5
2
,
3
8
3
)
‐
27
.
4
%
F
Y
19
in
c
l
u
d
e
s
FY 18 encumbrance roll
87
1
0
0
8
‐
DI
S
T
1 DI
S
C
R
E
T
I
O
N
A
R
Y
GR
N
T
5
,
8
1
9
6,
0
0
0
6,
0
0
0
‐
0.
0
%
87
1
0
0
9
‐
DI
S
T
2 DI
S
C
R
E
T
I
O
N
A
R
Y
GR
N
T
1
,
2
5
0
6,
0
0
0
6,
0
0
0
‐
0.
0
%
87
1
0
1
0
‐
DI
S
T
3 DI
S
C
R
E
T
I
O
N
A
R
Y
GR
N
T
4
,
1
0
0
6,
0
0
0
6,
0
0
0
‐
0.
0
%
87
1
0
1
1
‐
DI
S
T
4 DI
S
C
R
E
T
I
O
N
A
R
Y
GR
N
T
2
,
0
0
0
6,
0
0
0
6,
0
0
0
‐
0.
0
%
87
1
0
1
2
‐
DI
S
T
5 DI
S
C
R
E
T
I
O
N
A
R
Y
GR
N
T
4
,
5
0
0
6,
0
0
0
6,
0
0
0
‐
0.
0
%
87
1
0
1
3
‐
DI
S
T
6 DI
S
C
R
E
T
I
O
N
A
R
Y
GR
N
T
‐
6,
0
0
0
6,
0
0
0
‐
0.
0
%
87
1
0
1
4
‐
DI
S
T
7 DI
S
C
R
E
T
I
O
N
A
R
Y
GR
N
T
3
,
2
5
0
6,
0
0
0
6,
0
0
0
‐
0.
0
%
87
1
0
1
5
‐
TU
I
T
I
O
N
RE
I
M
B
U
R
S
E
M
E
N
T
6
7
,
7
9
1
98
,
5
0
0
98
,
5
0
0
‐
0.
0
%
14
Fu
l
l
A
c
c
o
u
n
t
Hi
e
r
a
r
c
h
y
0
1
0
‐
GE
N
E
R
A
L
FU
N
D
**
*
D
O
NO
T
RE
‐SO
R
T
*
*
*
Pr
o
j
e
c
t
i
o
n
2
0
2
0
1
‐
FY
20
EX
P
E
N
D
I
T
U
R
E
‐
AN
N
U
A
L
FU
N
D
S
Va
r
i
a
n
c
e
20
2
0
Pr
o
g
r
a
m
Ro
w
La
b
e
l
s
F
Y
18
Ac
t
u
a
l
s
FY
19
Re
v
i
s
e
d
FY
20
Pr
o
p
o
s
e
d
v 20
1
9
Re
v
i
s
e
d
% Ch
a
n
g
e
En
h
a
n
c
e
m
e
n
t
s
$
No
t
e
s
87
1
0
1
7
‐
SO
F
T
W
A
R
E
LI
C
E
N
S
E
RE
N
E
W
A
L
3
9
8
,
1
2
8
41
6
,
0
4
2
41
7
,
9
6
2
1,
9
2
0
0.
5
%
87
1
0
1
8
‐
HA
R
D
W
A
R
E
MO
N
I
T
O
R
/
P
R
I
N
T
E
R
2
4
,
6
7
2
54
,
5
9
5
32
,
8
0
0
(2
1
,
7
9
5
)
‐
39
.
9
%
87
1
0
1
9
‐
NE
T
W
O
R
K
EQ
U
I
P
M
E
N
T
3
6
,
3
2
6
50
,
5
2
0
39
,
3
1
6
(1
1
,
2
0
4
)
‐
22
.
2
%
87
1
0
2
0
‐
PC
RE
P
L
A
C
E
M
E
N
T
1
9
9
,
6
1
7
21
5
,
3
4
4
18
8
,
2
7
1
(2
7
,
0
7
3
)
‐
12
.
6
%
87
1
0
2
1
‐
HA
R
D
W
A
R
E
MA
I
N
T
E
N
A
N
C
E
1
9
,
9
5
6
15
,
4
5
7
15
,
4
5
7
‐
0.
0
%
87
1
0
4
0
‐
OC
RE
C
O
R
D
I
N
G
EX
P
E
N
S
E
5
2
8
60
0
60
0
‐
0.
0
%
87
1
0
4
1
‐
NB
T
V
OP
E
R
A
T
I
O
N
S
/
P
R
O
G
R
A
M
1
2
1
,
8
5
4
17
5
,
0
0
0
17
5
,
0
0
0
‐
0.
0
%
87
1
0
4
8
‐
IN
V
E
S
T
AD
V
I
S
O
R
RE
P
O
R
T
FE
E
1
4
0
,
7
1
7
10
,
0
0
0
10
,
0
0
0
‐
0.
0
%
87
1
0
4
9
‐
BA
N
K
FE
E
S
1
0
2
,
8
9
2
36
,
8
9
6
36
,
8
9
6
‐
0.
0
%
87
1
0
5
1
‐
CR
E
D
I
T
CA
R
D
FE
E
S
3
,
7
2
6
‐
‐
‐
‐
87
1
0
5
2
‐
OT
H
E
R
MI
S
C
FE
E
S
1
6
,
9
6
2
‐
‐
‐
‐
88
‐
IN
T
E
R
N
A
L
SV
C
PR
E
M
I
U
M
1
3
,
6
5
8
,
8
4
4
13
,
7
6
0
,
0
6
3
15
,
1
9
7
,
2
7
7
1,
4
3
7
,
2
1
4
10
.
4
%
72
6
0
0
2
‐
AN
N
U
A
L
OP
E
B
PR
E
M
I
U
M
3
,
6
9
2
,
6
5
6
3,
5
0
2
,
7
2
4
3,
5
2
8
,
3
5
6
25
,
6
3
2
0.
7
%
88
1
0
0
1
‐
EQ
U
I
P
MA
I
N
T
IS
F
1
,
4
2
4
,
9
7
4
1,
4
4
9
,
1
9
8
1,
5
7
3
,
6
7
3
12
4
,
4
7
5
8.
6
%
C
O
L
A
'
s
/
o
t
h
e
r
additions to benefits per League MOU
88
1
0
0
2
‐
NO
N
CA
P
I
T
A
L
EQ
U
I
P
M
E
N
T
3
7
2
,
5
4
5
37
2
,
5
4
5
43
5
,
5
4
5
63
,
0
0
0
16
.
9
%
6
3
,
0
0
0
Bu
c
k
e
t
Tr
u
c
k
for new M&O Specialist
88
1
0
0
3
‐
VE
H
I
C
L
E
RE
P
L
A
C
E
IS
F
2
,
3
3
7
,
8
6
1
2,
4
2
9
,
4
4
0
2,
4
2
9
,
4
4
0
‐
0.
0
%
88
1
0
0
4
‐
IT
IS
F
OP
E
R
A
T
I
N
G
CH
A
R
G
E
4
,
1
1
8
,
4
6
0
4,
0
3
5
,
3
8
0
4,
5
7
2
,
9
8
7
53
7
,
6
0
7
13
.
3
%
So
f
t
w
a
r
e
re
p
l
a
c
e
m
e
n
t
fully funded in FY 20 (consolidated years 2 & 3 increase); Fire MDC charges
tr
a
n
s
f
e
r
r
e
d
from vehicle ISF to IT ISF
88
1
0
0
5
‐
IT
IS
F
RE
P
L
A
C
E
M
E
N
T
CH
A
R
G
E
1
,
1
4
1
,
7
4
1
1,
4
0
0
,
9
8
3
2,
0
5
5
,
8
4
1
65
4
,
8
5
8
46
.
7
%
Fu
l
l
ph
a
s
e
‐in
of 3 year cost increases (years 2 & 3 in FY 20 bringing to full funded status)
88
1
0
0
6
‐
PA
R
K
I
N
G
EQ
U
I
P
CO
N
T
R
I
B
3
5
4
,
9
5
4
35
4
,
9
5
4
40
0
,
0
0
0
45
,
0
4
6
12
.
7
%
4
5
,
0
4
6
Pr
o
g
r
a
m
En
h
a
n
c
e
m
e
n
t
‐ increase to Annual Parking Equip Contrib
88
1
0
0
7
‐
RS
S
EQ
U
I
P
M
E
N
T
IS
F
1
8
3
,
1
2
8
18
2
,
3
1
4
17
2
,
6
1
2
(9
,
7
0
2
)
‐
5.
3
%
88
1
0
0
8
‐
RS
S
IN
F
R
A
S
T
R
U
C
T
U
R
E
IS
F
3
2
,
5
2
5
32
,
5
2
5
28
,
8
2
3
(3
,
7
0
2
)
‐
11
.
4
%
89
‐
IN
S
U
R
A
N
C
E
RE
S
E
R
V
E
4
,
1
9
5
,
5
8
6
5,
9
8
9
,
2
3
7
6,
4
2
5
,
2
0
9
43
5
,
9
7
2
7.
3
%
89
1
0
0
1
‐
GE
N
E
R
A
L
LI
A
B
I
L
I
T
Y
IN
S
U
R
A
N
C
E
3
,
6
2
9
,
3
2
8
5,
1
7
2
,
5
2
4
4,
3
6
3
,
0
6
2
(8
0
9
,
4
6
2
)
‐
15
.
6
%
P
o
r
t
i
o
n
mo
v
e
d
to 891048, Uninsured Claims
89
1
0
0
8
‐
BE
N
E
F
I
T
S
2
3
,
0
4
2
20
,
0
0
0
20
,
0
0
0
‐
0.
0
%
89
1
0
1
0
‐
RE
C
R
U
I
T
I
N
G
8
6
,
7
6
0
17
3
,
7
1
3
16
2
,
9
1
5
(1
0
,
7
9
8
)
‐
6.
2
%
89
1
0
2
0
‐
OU
T
S
I
D
E
CO
U
N
S
E
L
AD
V
I
S
O
R
Y
1
5
0
,
5
1
4
19
5
,
0
0
0
17
0
,
0
0
0
(2
5
,
0
0
0
)
‐
12
.
8
%
89
1
0
2
1
‐
OU
T
S
I
D
E
CO
U
N
S
E
L
SP
E
C
LI
T
2
8
6
,
1
0
8
40
0
,
0
0
0
40
0
,
0
0
0
‐
0.
0
%
89
1
0
2
2
‐
OU
T
S
I
D
E
CO
U
N
S
E
L
CO
D
E
EN
F
1
7
,
3
2
5
25
,
0
0
0
25
,
0
0
0
‐
0.
0
%
89
1
0
4
1
‐
SP
E
C
I
A
L
EV
E
N
T
LI
A
B
I
L
I
T
Y
2
,
5
1
0
3,
0
0
0
3,
0
0
0
‐
0.
0
%
89
1
0
4
8
‐
UN
I
N
S
U
R
E
D
CL
A
I
M
S
CH
A
R
G
E
‐
‐
1,
2
8
1
,
2
3
2
1,
2
8
1
,
2
3
2
0.
0
%
Ne
w
fu
n
d
/
o
b
j
e
c
t
created for FY 20
90
‐
CA
P
I
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16
Estimated Interfund Proposed Proposed Interfund Estimated
Beginning Estimated Transfers Operating Capital Transfers Year End
Fund Fund Balance Revenues In Budget Improvements Out Fund Balance
General Fund Operating 84,275,537 229,392,161 8,225,236 218,689,329 - 31,680,252 71,523,353
General Fund Capital Projects 1,158,312 - 5,000,000 - 5,000,000 - 1,158,312
Tidelands Operating Fund 1,676,999 12,130,575 - 2,544,989 1,175,000 8,225,236 1,862,349
Harbor & Beaches Capital Plan 3,190,241 3,630,820 5,500,000 - 5,450,000 - 6,871,061
Asset Forfeiture Fund 158,296 6,333 - 40,000 - - 124,629
SLESF - COPS Fund - 165,000 - 165,000 - - -
CDBG Fund 4,253 359,743 - 294,872 - - 69,124
State Gas Tax Fund (247,797) 2,300,329 - - 1,500,000 - 552,532
SB1 Gas Tax RMRA Fund 14,603 1,443,005 - - 1,500,000 - (42,392)
Measure M Fund 21,925 5,465,030 - - 2,100,000 - 3,386,955
Contributions Fund 1,958,026 2,793,504 - - 500,000 - 4,251,530
AQMD Fund 1,023,932 112,395 - - 350,000 - 786,327
Transportation and Circulation 1,621,707 250,328 - - - - 1,872,035
Building Excise Tax Fund 368,000 206,647 - - 360,000 - 214,647
Environmental Liability Fund 6,853,918 804,387 - 576,030 580,000 - 6,502,275
Fostering Interest in Nature Fund 1,288,360 11,420 - 147,000 - - 1,152,780
Debt Service Fund 2,384,338 2,350,677 8,193,102 10,668,148 - - 2,259,969
Assessment District Funds (832,193) 7,780 88,804 - 5,336,500 - (6,072,109)
Parks & Community Centers Fund 707,562 5,000 - - 6,000,000 - (5,287,438)
Facilities Financing Plan Fund 6,610,335 2,727,460 10,020,333 - - 8,403,501 10,954,627
Major Facilities Replacement 1,339,538 26,345 - - - - 1,365,883
Marina Park Fund - 2,092 - - - - 2,092
Sunset Ridge Park Fund (7,515) - 7,515 - - - -
Jr. Lifeguards Fund (50,000) - 50,000 - - - -
Fire Stations Fund 517,487 17,168 - - - - 534,655
Strategic Planning Fund (109,199) - 109,199 - - - -
Facilities Miscellaneous Fund (43,685) - 43,685 - - - -
West Newport Community Center Fund 319,972 - - - - - 319,972
Newport Uptown Underground Fund 27,079 - - - - - 27,079
Balboa Village Parking Mgmt District 275 468,788 - - 20,000 - 449,063
Neighborhood Enhancement 24,375 7,542 5,071,115 - 4,909,000 - 194,032
Facilities Maintenance Fund 116,381 6,672 2,500,000 - 2,340,600 - 282,453
UsesSources
SUMMARY OF PROPOSED SOURCES AND USES BY FUND
Fiscal Year 2019-20
Estimated Interfund Proposed Proposed Interfund Estimated
Beginning Estimated Transfers Operating Capital Transfers Year End
Fund Fund Balance Revenues In Budget Improvements Out Fund Balance
UsesSources
SUMMARY OF PROPOSED SOURCES AND USES BY FUND
Fiscal Year 2019-20
Insurance Reserve Fund
Uninsured Claims Reserve 3,433,039 1,500,000 - 3,104,455 - - 1,828,584
Workers Comp Reserve 16,493,447 4,793,084 3,000,000 3,569,505 - - 20,717,026
General Liability Reserve 5,497,965 5,115,000 - 5,485,450 - - 5,127,515
Total 25,424,451 11,408,084 3,000,000 12,159,410 - - 27,673,125
Retiree Medical Fund 286,264 7,015,251 - 7,181,251 - - 120,264
Compensated Absence Fund 5,120,609 2,698,247 - 2,030,000 - - 5,788,856
Information Technology Fund 2,668,414 7,182,526 - 8,234,383 - - 1,616,557
Equipment Fund 11,829,143 6,277,431 500,000 10,285,312 - - 8,321,262
Water Enterprise Fund 25,082,374 28,426,809 - 26,757,330 5,740,000 - 21,011,853
Wastewater Enterprise Fund 1,691,206 4,076,962 - 3,963,634 1,630,000 - 174,534
Ackerman Donation Fund
Approprtns Reserve - Schlrshp 212,471 6,188 - - - - 218,659
Approprtns Reserve - Hi Tech 169,578 12,013 - 5,000 - - 176,591
Perm Scholrshp Endowmt Resv 193,195 - - 11,000 - - 182,195
Perm Equip Endowmt Resv 579,586 - - - - - 579,586
Newport Bay Dredging Fund
Permanent Endowment 3,906,277 56,507 - - - - 3,962,784
Appropriation Reserve 1,209,015 - - - - - 1,209,015
192,743,645 331,851,219 48,308,989 303,752,688 44,491,100 48,308,989 176,351,076
5/10/19
Scheduled Date Agenda Title Agenda Description
Council Policy F-7, Income Property, Review A subcommittee of the Finance Committee was appointed to review and
recommend changes if deemed necessary to select financial policies. In
continuation from the December 13, 2018, meeting, the subcommittee working
with staff has made additional edits to Council Policy F-7, Income Property, in
order to align policy with current practice.
Pension Accrued Liability Basics The City’s CalPERS actuary, Kerry Worgan, will present the major
components, assumptions and plan experience considered during the
development of the pension accrued liability.
Section 115 Discussion An investment advisor and major provider of Section 115 pension prefunding
trusts, PFM, will discuss the pros and cons; risks and benefits; and other
considerations when considering the establishment of a Section 115 pension
benefit trust.
Budget Amendements (Quarter Ended December 31, 2018 Receive and file a staff report on the budget amendments for the prior quarter.
Work Plan Review Staff will review with the Committee the agenda topics scheduled for the
remainder of the calendar year.
Discuss Items for Future Agendas
Tuesday, January 22, 2019 CITY COUNCIL STUDY SESSION Beacon Economics will present its bi-annual economic and top revenue
forecast for the City of Newport Beach.
Saturday, February 02, 2019 CITY COUNCIL OFF-SITE PLANNING SESSION Staff will present status and funding of major programs planned for the
calendar year.
Harbor and Beaches Master Plan Update Review Harbor and Beaches Master Plan for financial solvency based on
known Council priorities.
Facilities Financial Plan Update Review Facilities Financial Plan for financial solvency based on known
Council priorities.
Long-Range Financial Forecast (LRFF) Staff will provide an update to the latest version of the LRFF.
Work Plan Review Staff will review with the Committee the agenda topics scheduled for the
remainder of the calendar year.
Review of Operating Budget (Harbor Department) The goal of this presentation will be to familiarize members of the Finance
Committee with the elements of the FY 2018-19 Harbor Department budget,
provide opportunity for questions, and to gain clarity in the funding allocations
for departmental programs.
Finance Subcommittee to Review Beacon Bay Market Studies At the February 12, 2019, City Council Study Session, the City Council
requested the Finance Committee create a subcommittee of citizen members
to review/reconcile the Beacon Bay market studies prepared by the City’s
consultant, Keyser Marston Associates and the resident proponent study. The
subcommittee will report back to the full City Council with its
recommendations.
Review of Revenue Assumptions Staff will provide of an overview for revenue assumptions for the FY 2019-20
Proposed Budget.
Work Plan Review Staff will review with the Committee the agenda topics scheduled for the
remainder of the calendar year.
Thursday, April 25, 2019 Proposed FY 2019-20 Budget Overview Staff will provide an overview of the Proposed FY 2019-20 Operating Budget.
Budget Amendments for Quarter Ending March 31, 2019 Staff will report on the budget amendments for the prior quarter.
Work Plan Review Staff will review with the Committee the agenda topics scheduled for the
remainder of the calendar year.
Tuesday, May 14, 2019 JOINT CITY COUNCIL/FINANCE COMMITTEE MEETING
Thursday, May 16, 2019 FY 2017-18 Audit Review (with Auditor) The City’s external audit firm, White Nelson Diehl Evans LLP will meet with
the Finance Committee to discuss the audit findings for the fiscal year ending
6/30/2018. The committee will have an opportunity to discuss any potential
areas of concern and the auditors can discuss any changes in accounting
standards or disclosures that were relevant for the audit year.
Water Review Discussion Staff and or consultant will provide a broad overview of the water rate study
process and solicit Finance Committee input as necessary.
Proposed FY 2019-20 Follow-Up Meeting Staff will be available to answer follow-up questions on the Fiscal Year 2019-
20 budget. Finance Committee may discuss their impending
recommendation(s) to Council.
Finance Subcommittee on Beacon Bay Market Studies Clarification of scope and other questions.
Work Plan Review Staff will review with the Committee the agenda topics scheduled for the
remainder of the calendar year.
Thursday, May 30, 2019 Recommendation FY 2019-20 Budget Make final recommendation to the City Council on the proposed FY 2019-20
Operating Budget and or CIP.
Unfunded Pension Liability - Primer for Members of the Public Staff will explain how defined benefit pension programs in California work, the
drivers that impact the City's unfunded liability, and solutions implemented to
lower pension costs to the taxpayer.
Thursday, June 27, 2019 TBD TBD, if needed.
Thursday, January 17, 2019
June
May
City of Newport Beach Finance Committee Work Plan 2018-19
January
February
March
April
Thursday, March 14, 2019
Thursday, February 14, 2019
I:\Users\FIN\Shared\Admin\Finance Committee\AGENDA PACKETS\2019\051619\2019 FC Workplan 1