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Home My WebLink About - Resource Allocation Plan - ProposedRESOURCE ALLOCATION PLAN FISCAL YEAR 2009 -2010 NEWPORT BEACH, CALIFORNIA RESOURCE ALLOCATION PLAN FISCAL YEAR 2009 -2010 Prepared for the Newport Beach City Council: Mayor Edward D. Selich Mayor Pro Tern Keith D. Curry Council Member Leslie Daigle Council Member Nancy Gardner Council Member Michael F. Henn Council Member Steve Rosansky Council Member Don Webb Introduction 4 City Officials 5 City Manager's Transmittal Letter An introductory letter from the City Manager 6 Budget Overview Highlights of the budget and presentation of the key issues and challenges 10 User's Guide An explanation of the City's annual budget process and related City policies 15 City Facilities & Locations Map 18 Organization Chart 19 Organizational Values Summaries 22 Revenue Summary Historical & projected revenues by category 25 Expenditures by Fund Historical & proposed operating expenditures by fund 26 Operating Expenditures by Department & Type 27 Operating Expenditures -All Funds Presented by department and account 32 Summary of Estimated 2008 -09 Year End Balances 35 Summary of Estimated 2009 -10 Year End Balances Department Budgets An overview of each department budget, presented by function General Government 40 City Council 42 City Clerk 44 City Manager 48 Human Resources 52 City Attorney 56 Administrative Services Public Safety 62 Police Department 66 Fire Department Department Budgets (continued) Community Development 72 Planning Department 76 Building Department Public Works 82 General Services 88 Public Works 92 Utilities Community Services 96 Library Services 100 Recreation & Senior Services Other Budgets An overview of budgets for funds, projects and activities that are not included in the department budgets 108 Description of Internal Service Funds 110 Debt Service & Other Activities 114 Capital Improvements An overview of the capital improvement program which includes improvements and major maintenance to the City's facilities and infrastructure Appendices 120 Tide & Submerged Land Fund 121 Capital Asset Schedule Presented as of June 30, 2008, the last audited fiscal year 125 Equipment Maintenance & Replacement Fund A schedule of rolling equipment replacement for FY 2009 -10 126 Rolling Stock in Service A history of rolling stock in service 127 Three -Year Comparison of Full -Time & Part-Time Positions 128 Historical Capital Projects Spending 130 Glossary of Fund Descriptions & Accounting Terms Introduction L to R: Council Member Michael F. Henn, Mayor Pro Tern Keith D. Curry, Mayor Edward D. Selich, Council Members Leslie Daigle, Nancy Gardner, Steven Rosansky and Don Webb City Attorney David R. Hunt Sharon Wood Dave Kiff....... Dennis C. Danner........ Jay Elbettar ................. Steve Lewis ................. Mark Harmon ............... Terri L. Cassidy ........... Cynthia Pirtle ............... David Lepo .................. John Klein .................... Steve Badum ............... Laura Detweiler........... George Murdoch ......... 4 City Manager Homer L. Bludau City Clerk Leilani Brown ......Assistant City Manager /Director of Community & Economic Development ...................................................... ............................... Assistant City Manager ....... ............................... .................Administrative Services Director /Treasurer ................................................................. ............................... Building Director ............................................................................ ............................... Fire Chief .......................... ............................... ........................General Services Director ...................... ............................... ..........................Human Resources Director ............................ ............................... ........................Library Services Director ......................................... ............................... .......................Planning Director ........................................................................ ............................... Police Chief ................................ ............................... .........................Public Works Director .............................. ............................... Recreation & Senior Services Director .................................................................. ............................... Utilities Director CITY OF NEWPORT BEACH Honorable Mayor Selich and City Council Members City of Newport Beach 3300 Newport Boulevard Newport Beach, California 92663 Dear Mayor Selich and Council Members: As directed by the Newport Beach City Charter, it is my pleasure to submit the 2009 -2010 proposed City Budget to you. As you know, the Budget is a plan of financial activity for the fiscal year that starts July 1, 2009 and ends June 30, 2010. The Budget is contained in three major volumes: • Resource Allocation Plan – This document provides a reader - friendly version of the Budget and Capital Improvement Plan. • Budget Detail — This document provides revenue estimates and line by line proposed expenditures for operations and maintenance of City services. • Capital Improvement Program or "CIP" – This document provides a description of the significant capital projects and infrastructure improvements planned for Fiscal Year 2009 -10. To assist readers in the review of the documents, we have included a User's Guide and a Glossary of Terms within the Resource Allocation Plan. The User's Guide includes a description of the Budget process, how the Budget is administered after adoption, and a description of the various funds utilized by the City to properly account for its revenues and expenditures. Readers will find the Glossary of Terms at the end of the Resource Allocation Plan. This Glossary defines many of the terms used in governmental accounting within budgets, including a definition of each fund used by the City. I have summarized the information within the Budget – as well as how the Budget meets the goals and priorities of the City Council – in a Budget Overview that follows this letter. This Overview is intended to provide background and supporting information for review of the budget itself. The development of the annual budget takes an enormous amount of staff time and effort, and has to be completed within a compressed timeline. My sincere appreciation is extended to the City Council for their leadership and continued support; and, to all department directors, division managers, and departmental budget liaisons for their contributions. Special recognition is extended to staff members in the Administrative Services Department and the Public Works Department for providing overall coordination of the budget development and document production. Sincerely, Homer L. Bludau City Manager City Hall • 3300 Newport Boulevard • Post Office Box 1768 Newport Beach Califomia 92658 -8915 • www.city.newport- beach.ca.us The budget of the City of Newport Beach is intended to be a reflection of the City policies, goals, and priorities. It communicates to citizens and staff what resource allocation decisions have been made by the City Council. The proposed budget maximizes existing staff resources and confirms the commitment to maintain the high levels of service that the community expects and deserves. Here is an overview of the proposed FY 2009 -10 budget for all funds: Appropriation Operating Budget Capital Improvement Budget Adopted Proposed Increase (Decrease) FY 08 -09 FY 09 -10 Amount Percent 187,547,387 195,353,285 7,805,898 4.16% 70,922,650 30,526,600 (40,396,050) - 56.96% 258,470,037 225,879,885 (32,590,152) - 52.80% GENERAL FUND vs. TOTAL BUDGET. The General Fund is the key operating fund within the City's budget. The General Fund is used to account for discretionary revenues and expenditures while all other funds are used to account for enterprise activities, internal service activity, major capital improvement projects and special revenue sources that are otherwise restricted for specific purposes. Enterprise funds include the activities of the Water and Wastewater operations. Internal service funds are essentially internal cost centers used to account for centralized activities including claims management, equipment replacement, compensated absences and post employment medical benefits. Capital project funds account for major facility improvements, such as the new City Hall and OASIS Senior Center. Special revenue funds include Gas Tax revenues, Measure M taxes and revenues generated from Tidelands just to name a few. For the purposes of this overview, enterprise activity, special revenue sources and major capital improvement funds are segregated from General Fund activity and are summarized as "All Other Funds." REVENUE OUTLOOK. We are projecting FY 2009 -10 General Fund revenues at $150 million. That is the same as our FY 2008 -09 revised revenue estimate. Property tax revenues, estimated to be $78.8 million in FY 2009 -10, account for approximately 52% of total General Fund revenues. Sales tax and Uniform Transient Occupancy tax are the next largest component of the City's General Fund revenue with a FY 2009 -10 estimate of $32.7 million combined. The table below highlights some of the areas of change and projected change in General Fund revenues and all other revenues: Revenue Total Property Taxes Taxes Other than Property Licenses and Permits Intergovernmental Charges for Services Fines, Forfeitures & Penalties Use of Money and Property Other Revenue Total General Fund Revenue All Other Revenue Total City Revenue Less Internal Premiums Total City Revenue Net of Internal Charges 2008 -09 2008 -09 2009 -10 Adopted Budget Amended Budget Proposed Budget $ 77,092,919 43,668,227 3,044,553 2,359,080 14,480,555 3,559,756 8,495,802 670,715 153,371,607 $ 77,330,470 40,122,111 3,025,464 2,148,392 14,645,651 3,635,656 8,648,166 547,767 150,103,677 $ 78,810,195 40,290,428 2,947,790 2,051,200 14,380,989 3,645,000 7,418,404 595,600 150,139,606 Change from Amended 1.91% 0.42% - 2.57% -4.52% -1.810/ 0.26% - 14.22°/ 8.73% 0.02°/ 70,409,523 75,974,246 60,536,933 - 20.32 ° / 223,781,130 226,077,923 210,676,539 - 6.810/ (15,050,822) (15,050,862) (14,939,768) -0.740/ $ 208,730,308 $ 211,027,061 $ 195,736,771 -7.250/ Total City revenues, excluding internal premiums, are expected to decrease 7.25% from revised projections for FY 2008 -09 from $211.0 million to $195.7 million. A significant one -time special revenue source of $7.5 million currently budgeted in FY 2008 -09 is funding from the Santa Ana Heights Redevelopment Agency for undergrounding utilities. Other one -time amounts for FY 2008 -09 include $1.7 million of contributions related to the Back Bay Science Center, a decrease in State Gas Tax revenue of $476,000 and the completion of the Office of Traffic Safety Grant in the amount of $365,000. Interest income was reduced from $3.3 million in FY 2008 -09 to $1.7 million in FY 2009 -10 which is based on 3.5% returns in FY 2008 -09 down to 2.0% in FY 2009 -10. For a complete summary of FY 2009 -10 proposed revenue, please refer to page 22. EXPENDITURE OUTLOOK. The General Fund includes expenditures for all operating City departments except for the Harbor Resources Division within the City Manager Department and the Oil and Gas Division of the Utilities Department which are funded through Tidelands, and the Water and Wastewater Divisions within the Utilities Department. The General Fund is usually the most discussed fund and is generally of most interest to residents. In 2009 -10, the proposed General Fund expenditures, including General Fund capital improvements, total $151.2 million, a decrease of $9 million (5.6 %) from the amended FY 2008 -09 General Fund budget. This decrease is due to the decrease in the capital improvement budget. New General Fund capital improvement project funding for FY 2009 -10 is proposed to be $3.1 million, however almost $4 million in projects will be re- budgeted from FY 2008 -09 to FY 2009- 10. The proposed FY 2009 -10 General Fund operating budget is $148 million. This represents a decrease of less than 1 % from the 2008 -09 amended budget and is due to a decrease in debt service. In FY 2008- 09, a debt service payment for Sunset Ridge Park property acquisition was made. In 2009 -10 there is no current General Fund debt. Excluding debt service, the FY 2009 -10 General Fund operating budget increased approximately 1.6% over FY 2008 -09. It is important to note, however, that departments were asked to reduce their operating budgets by 2 %. A total of $3 million was trimmed from the proposed budget. Just over 50% of the proposed reductions are in salaries and benefits as departments identified a number of positions that are vacant and will remain vacant during FY 2009 -10. The reductions can be seen by account in the Budget Detail document. 7 2008 -09 2008 -09 2009 -10 Change Original Amended Proposed from Function and Activities Budget Budget Budget Amended GENERAL FUND BUDGET General Government $ 14,927,441 $ 15,637,108 $ 16,176,291 3.45% Public Safety $ 76,312,502 $ 76,163,845 $ 78,617,750 3.22% Community Development $ 8,741,673 $ 9,539,183 $ 8,671,354 - 9.10 %. Public Works $ 30,185,709 $ 30,310,337 $ 30,871,336 1.85% Community Services $ 13,637,991 $ 14,014,778 $ 13,753,628 -1.86% Debt Service $ 1,571,250 $ 1,571,250 $ - - 100.00% Total General Fund Operating Budget $ 145,376,566 $ 147,236,501 $ 148,090,359 0.58% General Fund CIPs $ 11,835,815 $ 13,027,393 $ 3,120,000 - 76.05% Total General Fund Budget $ 157,212,381 $ 160,263,894 $ 151,210,359 -5.65% TOTAL CITY BUDGET Total Operating Budget $ 187,547,387 $ 191,022,121 $ 195,353,285 2.27% Total CIP Budget $ 70,922,650 $ 91,107,383 $ 30,526,600 - 66.49% Total City Budget $ 258,470,037 $ 282,129,504 $ 225,879,885 - 19.94% Less Internal Charges $ (16,575,822) $ (15,050,862) $ (14,939,768) - 0.74% Total City Budget Net of Internal Charges $ 241,894,215 $ 267,078,642 $ 210,940,117 - 21.02% 7 Total proposed City expenditures in 2009 -10, including debt service and capital projects, is $225.8 million. Excluding internal service premiums charged to fund insurance reserves, equipment maintenance and replacement, and post employment medical benefits, total expenditures are proposed to be approximately $210.9 million. The budget shortfall between total external revenues and expenditures is due to the timing of Capital Improvement Project (CIP) revenues and expenditures. CIP projects often span one or more fiscal years and it is estimated that $27 million in CIP projects will be rebudgeted from the prior fiscal year because the project was delayed or is only partially completed. These funds are reserved in a Capital Appropriations reserve, but when the appropriation is carried forward to the following year, this re- appropriation causes expenditures to exceed current year revenues. I am recommending some personnel changes that result in two part-time positions being changed to full -time positions and the elimination of one full -time position. Positions changes: • Change one part-time (.70 FTE) Fiscal Clerk to full -time — Administrative Services. • Change one part-time (.75 FTE) Fiscal Clerk to a full -time Accountant — Administrative Services. • Eliminate one full -time Parking Lot Crew Chief and increase part-time Lead Parking Lot Attendant hours from .5 FTE to 1.8 FTE — City Manager's Office, Parking Operations. The cost of the additional positions is more than offset by new additional revenue. The approval of these changes will bring our total full -time position count to 833 and 141.56 full -time equivalents (part- time). To review historical staffing trends, please refer to the Three -Year Comparison of Full -Time and FTE Positions in the Appendix Section. CAPITAL IMPROVEMENT PROGRAM (CIP). The CIP serves as a funding plan for public improvements, special projects, and many ongoing maintenance programs. Projects in the CIP include construction and rehabilitation of arterial highways, local streets, storm drains, bay and beach improvements, parks and buildings, and water and wastewater improvements. The FY 2009 -10 CIP budget is just over $30.5 million in new funding and consists of 37 projects. Approximately 35 projects are scheduled to be re- budgeted or carried forward from FY 2008 -09 to FY 2009 -10 for a total FY 2009 -10 CIP budget of $57.6 million. $30,526,600 FY 2009 -10 Category Budget Facilities $5,060,000 Streets and Drainage 7,791,600 Traffic 1,395,000 Parks, Harbors and Beaches 12,950,000 Water Quality and Environmental 90,000 Water 2,575,000 Wastewater 250,000 Miscellaneous 415,000 $30,526,600 FUTURE ISSUES. There are some issues on the horizon that are not included in the FY 2009 -10 budget as it is too soon or will require future discussion. One such item is the City's Facilities Financing Plan. In FY 2009 -10, funding for the Financing Plan Reserve is recommended at $2.5 million, but is funded from operating reserves. In addition, funding levels for the Plan need to be reviewed to ensure resources are in alignment with construction plans. Another significant project that requires further discussion regarding timing and funding is the Traffic Signalization Project, Phases 4 — 7. New appropriations totaling $1.1 million are included in the FY 2009 -10 CIP budget for this project. Our miscellaneous PERS employer contribution rates are projected to remain flat for FY 2010 -11 and safety PERS employer contribution rates are projected to decrease slightly by 0.4 %. However there is a two -year lag between actuarial review and rate setting. The PERS fiscal year -to -date investment rate of return for the period ending December 31, 2008, is - 26.66 %. While PERS implemented a rate smoothing process several years ago, this kind of loss will fall outside of that process and could result in significant PERS rate increases in FY 2011 -12. We currently have $5 million in our Reserve for PERS Rate Changes which can be used to help offset future rate increases. Related to PERS rate changes are negotiations with our employee bargaining units. The Lifeguard Management contract expired in December 2008 and the Police Employees and Police Management contracts expire in December 2009. The miscellaneous contracts expire in June 2010 and the Fire and Fire Management contracts expire in December 2010. CONCLUSION. Newport Beach is a full service city, providing nearly all public services including police, fire, water, sewer service, trash collection, libraries, street maintenance, traffic management, parks, and marine safety. This budget will assist the City of Newport Beach in continuing to provide and improve the quality of services that the citizens of this community have come to expect and deserve. The financial plan for FY 2009 -10 is both conservative and balanced while directing significant resources toward the priorities identified by the City Council. All Council reserve fund policies have been met and the proposed General Fund expenditures are fully offset by anticipated General Fund revenues. I am pleased to present the FY 2009 -10 budget to the City Council and to the citizens of Newport Beach, California. N Each year the City prepares and adopts, by formal Resolution, an annual budget as required by the City's Charter. The budget is the operating and capital expenditure plan for the City for the fiscal year beginning on July 1 and ending on June 30 of the following year. Budget Process — During December of each year, the Administrative Services Department prepares preliminaryfund balance estimates forthe currentyearand preliminary revenue estimates for the next fiscal year. In January of each year, the Administrative Services Department prepares a budget calendar and issues budget instructions and expenditure detail to each department for use in preparation of the next year's City budget. Included in these instructions are budget guidelines and appropriation limits for each department. These guidelines are developed by the Administrative Services Director and approved by the City Manager. After submission of revenue and appropriation requests by each department, the Administrative Services Department summarizes the requests for review by the City Manager and department heads. After review at the City Manager level, the Administrative Services Department prepares the City's proposed budget for the next fiscal year and submits it to the City Council. Thereafter, the City Council holds as many budget study sessions as it deems necessary. All proposed Council changes in the City Manager's proposed budget are added to a budget checklist. Subsequent to Council review and prior to its final adoption, the City Manager provides each Council Member with an itemized list of all proposed changes to permit a roll call vote by the City Council on each item during the budget hearing at the regular Council meeting. The City Council holds the budget hearing and adopts the budget on or before June 30 as required by the City Charter. Citizen input is encouraged during the Council study sessions or during the budget hearing. The Budget is prepared on a modified accrual basis with all appropriations lapsing at the close of the fiscal year. If an expenditure of an appropriation is required but unexpended at the close of the fiscal year, the appropriation must be rebudgeted or reappropriated by the City Council. Administration of the Annual Budget — During the budget year, department heads and their designated representatives may only authorize expenditures based on appropriations previously approved by City Council action, and only from accounts under their organizational responsibility. In addition, budget expenditures may only be authorized in the year appropriated. Department heads are responsible for not authorizing expenditures above budget appropriations in any given expenditure classification within their purview, without additional appropriation or transfer as specified below. New Appropriations. During the Budget Year, the City Council may appropriate additional funds for special purposes by a City Council Budget Amendment. The City Manager has authority to approve requests for budget increases not to exceed $10,000 in any Budget Activity or Capital Project. All budget amendment increases exceeding $10,000 shall be referred to the City Council for approval. Transfers. During the fiscal year, actual expenditures may exceed budget appropriations for specific expenditure line items within departmental budgets. If a total departmental budget, within a specific Classification, is not exceeded, the Administrative Services Director has the authority to transfer funds within that Classification and department, to make the most efficient use of funds appropriated by the City Council. (Salaries and Benefits, Maintenance and Operation, Other Charges, and Capital Outlay are the City's four Classifications.) 10 Realignments. Further, funds may be realigned between one Department Budget Activity and another, within the same Classification, with City Manager approval. For example, if a Fire Department function and the employee who accomplishes it are replaced by a slightly different function assigned to the Police Department, the City Manager may authorize the transfer of appropriate salary and benefit funds to support this function. Reorogrammina. Any reprogramming of funds among the four Classifications (Salaries and Benefits, Maintenance and Operation, Other Charges, and Capital Outlay) within a given fund requires the City Manager's approval. Any budget revision that changes the total amount budgeted for any fund (other than the minor provisions allowed for the City Manager) must be approved by the City Council. Capital Projects. The department head having primary responsibility for a Capital Project (usually the Public Works Director) is authorized to encumber and approve subsequent expenditure of City funds for Capital Projects. However, contracts in excess of $30,000 require specific City Council authorization at the time of contract award. In addition, any contracts not of format and wording already approved by the City Attorney require specific City Attorney review and approval prior to contract award. The budget document is intended to provide the public concise and readable information about the City of Newport Beach's proposed operating and capital budgets, as well as anticipated funding sources. The document is actually prepared in three separate volumes: the Resource Allocation Plan, the Budget Detail, and the Capital Improvement Program. The Resource Allocation Plan is designed to be the summary "user friendly" document for the public. It is divided into the following five major sections: (The Table of Contents lists every subject covered in the budget document and its page number.) Introduction — includes the Table of Contents, City Organization Chart, List of City Officials, and the City Manager's Letter of Transmittal. Summaries — includes Revenues by Source, Expenditures by Function, Estimated Fund Balances, and Schedule of Fund Transfers. Department Budgets — includes proposed operating budgets by department. Other Budgets — includes a description of internal service funds, debt service information, and the proposed capital improvement budgets by funding source. Appendix— includes a summary of the Tide and Submerged Land Fund; a Capital Asset Schedule (Land, Structures and Improvements for the City); a summary of Rolling Stock in Service; a Three Year Comparison of Full -time and Full -time Equivalent Positions; a history of capital projects spending; and a glossary of accounting terms and definitions of terms used in the Newport Beach Budget documents. 11 Both the Budget Detail volume and the Capital Improvement Program volume are designed to provide the reader more detail on the proposed operating and capital improvement expenditures. The Capital Improvement Program volume also serves as a Five Year Proposed Capital Improvement Plan. For the most part, the General Fund is the portion of the City's operating budget that funds the majority of City services. This fund is used to account for fiscal resources which are dedicated to the general government operations of the City, and which are not required to be accounted for in another fund. Examples of the services funded by the General Fund include Police, Fire, and Lifeguard Services; Refuse Collection; Public Library; Recreation Programs; much of the City's expenditures on street maintenance; Planning and Building, and Engineering services; as well as the general administration of the City. In addition, many Capital Improvements are funded by the General Fund. The General Fund and its activities are primarily supported by property, sales, and transient occupancy taxes. In addition, the other revenue sources supporting General Fund activities include: Licenses, Fees and Permits; Intergovernmental Revenues; Charges for Services; Fines, Forfeitures and Penalties; Revenue from the Use of Money and Property; Contributions; and Other Miscellaneous Revenue. By far, the City's largest revenue source is property taxes. The City's second largest single revenue source is Sales Tax, followed by Transient Occupancy Tax. Together, these three revenue sources provide just over 74% percent of total General Fund revenues. In addition to the City's General Fund, there are numerous other funds that help finance City expenditures, particularly capital improvements. The City's Special Revenue Funds are used to account for the proceeds of special revenue sources, which are legally restricted to expenditures for specific purposes. The best example of a special revenue fund is the City's Gas Tax Fund, which is funded by the State Gasoline Tax, and which can only be expended for street repair, construction, and maintenance. The City has many other special revenue funds that are all included in the Budget. The City employs Internal Service Funds to account for vehicle maintenance and replacement, as well as all compensated absences, general liability, workers' compensation, and other insurance payments. These internal service funds are funded by charging each of the operating departments a rate computed to support these activities. Finally, the Budget includes Enterprise Funds, which are used to account for City operations that are financed and operated in a manner similar to private business enterprises. The objective of segregating activities of this type is to identify the costs of providing the services, and to finance them through user charges. The two main City enterprise funds are the City's Water Fund and the Wastewater Fund. Both of these funds are financed by user charges to the customers (residents and businesses of Newport Beach). 12 The following table lists the City departments and the funds they use. General Fund Administrative Services, Building, City Attorney, City Clerk, City Council, City Manager, Fire, General Services, Human Resources, Library & Cultural Arts, Planning, Police, Public Works, Recreation & Senior Services, Utilities - Electric Division Tidelands Fund City Manager - Harbor Resources, Utilities - Gas & Oil Water Enterprise Fund Utilities - Water Sewer Enterprise Fund Utilities - Wastewater Equipment Internal Service Fund General Services - Equipment Maintenance & Replacement Appropriation (Gann) Limit — Article XIIIB of the California Constitution (Proposition 4) specifies that tax based appropriations of government entities (with certain exclusions) may increase annually only by a limited amount (primarily to allow for population increases and inflation). Newport Beach has been under its Gann Limit by a comfortable margin each year. For 2008 -09, the appropriations limit adopted by the City Council, in accordance with Revenue and Taxation Code Section 7910, was $139,044,407. Calculations determining this amount, which is $19.7 million greater than the budgeted proceeds of taxes (even without adjusting for exclusions) are verified as part of the City's annual audit. The Gann Limit for 2009 -10 will be calculated in late May, 2009, and presented to the City Council for adoption, as required. In addition to the Annual Budget, the City's audited financial statements for the prior fiscal years are available in the Administrative Services Department, City Clerk Department, and each of the City's library branches. Fund Balance Policy — The City Council has recently adopted a revised official policy (Policy F -2 in the City of Newport Beach Council Policy Manual) regarding reserve levels among its various funds. This policy, in part, states that "The City Council has determined that a General Fund Contingency Reserve be created and that the balance in this reserve shall be maintained with not less than 12.0 percent of the appropriation budget total within the General Fund of the City's annual approved budget." The balance in this reserve is currently at the targeted amount. In addition, Policy F -2 includes a designated Reserve for Capital Improvement to fund replacement of City owned buildings. 13 In addition to the General Fund's reserves, other reserve levels have been established. In the Tide and Submerged Land Fund, reserves are designated for Upper Newport Bay restoration projects. The City's Permanent Endowment Fund (Robinson SkinnerAnnuity) provides investment earning be reserved for dredging projects in Newport Bay. Reserves in the City's Water Enterprise Fund and the Wastewater Enterprise Fund are designed to guarantee their operation and are to be used for emergency repairs of the systems. Reserves have also been established for the City's Internal Service Funds, which fund such activities as Equipment Maintenance and Replacement, and Insurance Reserves for such items as liability, workers' compensation, compensated absences, and retiree insurance. Debt Administration — The City does not issue debt instruments to finance operating activities; therefore Debt Service Expenditures are the result of capital financing ventures. There are two principal reasons why debt instruments are issued. The first circumstance is when the cash flow for the construction or purchase of a long -term asset would cause a significant strain on the City's cash flow and the asset to be financed will benefit many service periods. In no instance would the City select the duration of a given debt instrument to extend beyond the expected life of the asset financed. The second scenario arises when an asset to be purchased may not cause a significant cash flow strain but it would be economically advantageous to finance the asset rather than to purchase it outright (e.g. occasionally the City can borrow money at a lower rate than its investment portfolio is earning). Information regarding the City's current Debt Service Expenditures is included in the section entitled, Other Budgets. Cash Management — The City pools all cash and investments of all funds, except for funds required to be held by outside fiscal agents under the provisions of certificates of participation and investment funds in its deferred compensation plan. Under the provisions of the City's investment policy, and in accordance with Section 53601 of the California Government Code, the City may deposit and invest in the following: • Certificates of Deposit • Negotiable Certificates of Deposit • Bankers Acceptances • U.S. Treasury Issues • Federal Agency or U.S. Government - Sponsored Enterprise Obligations • Commercial paper • Repurchase Agreements and Reverse Repurchase Agreements • Passbook Savings Accounts • Local Agency Investment Fund (State of California) • County Investment Pool (Los Angeles) • Medium Term Corporate Bonds /Notes • Mortgage- backed Securities and Asset - backed securities • Municipal Bonds • Money Market Funds The City allocates interest to all funds as required by Federal, State, County, or local code. Each fund allocated interest is indicated on the Revenue Summary of the Budget Detail book. 14 3" ` Facilities and Locations City of Newport Beach 0 " *�.„,.+�` Population: 84,554 101 4 11� i �'� y y \ �• .In 6 s� t UPPER O N E P T a 9 8 `^" ✓ c- 418 /� JI o � FASHION NEWPORT J RI..E 6E Qo y ISLAND All LA h, a 2 o � RA p If, IF n \ Me o NEW L.A.T 1 CRYSTAL COVE STATE PARK Ap0112004 CItyLOCatlons_11 X17Co1or09.metl /' \ Newport Beach City Facilities 1 Newport Beach City Hall la Future Newport Beach City Hall Location 2 Community Youth Center 3 Corona del Mar Lifeguard Station 4 General Services Department Yard 5 Harbor Resources /Balboa Yacht Basin 6 Lifeguard Headquarters 7 Newport Coast Community Center 8 Oasis Senior Citizens Center 9 Police Department 10 Utilities Department Yard 11 West Newport Community Center © Newport Beach Libraries 12 Central Library 13 Balboa Branch 14 Corona del Mar Branch 15 Mariners Branch IQI Newport Beach Fire Stations 16 Balboa (Station 1) 17 Lido (Station 2) 18 Newport Center (Station 3) 19 Balboa Island (Station 4) 20 Corona del Mar (Station 5) 21 Mariners (Station 6) 22 Santa Ana Heights (Station 7) 23 Newport Coast (Station 8) City Boundary Parks ELECTORATE r BUILDING CODE 1 BOARD OF gPPEP.LS r i CITY CLERK CIVIL SERVICE sOARO L- - - - - -J r- - - - - -� II PLANNING COMMISSION L- - - - - -J ASSISTANT CITY MANAGER cammsnlr,va ECO r— trewlopment Code Entoreemenn PLANNING Land Use and Development Long -Range Planning Planning Commission Support Houaing Programs BUILDING Administration Plan CheckkiPermit services Public Chimer Inspections U. and Occupancy Residential Building Records FIRE Fire Suppression (Operations) Ocean Lifeguards Training and Education Hazardous Maledels Fire Prevention Junior Lifeguard Program Administration Emergency Medical Services POLICE P.T.1 Support Services Traffic Chitri Police Detective MAYOR COUNCIL I CITYATTORNEY I CITY MANAGER ADMINISTRATIVE SERVICES I Ar.mcinglRep.mnglBUdgeting Treasury Managemem Billing &Receivables PayrolllACceunts Payahle Cashiering Geographic lnfolmabon Systems Revenue Information Technology II Purchasing &Warehousing ■F& Printing & Postal Services O ELECTED OFFICIALS Fiscal Year 2009 -2010 18 r - - - - - - i BOARD OF LIBRARY TRUSTEES L- - - - - -J r PARKS, BEACHES 8 , RECREATION COi r- - - - - -� - CITY ARTS COMMISSION L - - - - - -J r- - - - - -� - HARBOR COMMISSION L- - - - - -J ASSISTANTCITYMANAGER wrin car ae:o�rcee Pubm nan Envkmmendl Enernlomemertt UTILITIES Water Service Wastewater C011.U.n Electrical Services Oil & Gas Production Administration Simat Lights GENERAL SERVICES Parks and Trees Operations Support Field Maintenance Traffic Signs & Markings Building Maintenance Refuse Collection Equipment Maintenance Recycling PUBLIC WORKS Engineering CIP Design &COnatrucbon Infrastructure Master Planning Development Services Traffic Planning & Engineering Public Right of Way Permitting LIBRARY SERVICES Central Lbary &Branches Information& Reference Services Adult &Youth Programs Aft & CUIturbl Services Literacy Services Board of library Trustees Suppod City Arts Commission Support Sister Cily ASSOdation Support RECREATION & SENIOR SERVICES Yount & Adult Spoils Programs Senior Programs & Services PlaygrounNPark Development Special Events Fadlky ManagemenVReservatbns PB&RCommission Support HUMAN RESOURCES Riarcu nt General Liability Employea/Labor Relal I Benefits Administration I ClassificatlonlCOmpensalion Worsens' Compensation Citywide Traming Retiree Counseling& Saudi Civil Service Board Support Grievances &Dleclaima r - - - -j 0 COUNCILAPPOINTED BOARDS & COMMISSIONS COUNCIL APPOINTED POSITIONS CITY DEPARTMENTS "Newport Beach is an exceptional community because of its nautical heritage, the natural beauty of the bay and ocean, and its outstanding enhancements. As employees of the City of Newport Beach, we have been entrusted to be the stewards of the quality of life cherished by those who live, work and visit here. In support of that trust, we commit to provide excellent service that respects the uniqueness and diversity of the community." As Employees of the City of Newport Beach, we choose to embrace and practice the following values: In practicing integrity, we strive to be honest, reliable, respectful, ethical, fair, and authentic. We will serve in a manner consistent with community values and follow through on our commitments. In practicing empathy, we will be sensitive to the needs of others by being compassionate, thoughtful, open- minded, willing to understand, and by being good listeners. In practicing service, we understand our roles as representatives of the City. We will endeavor to practice humility, to make things better for others, and to treat others, as we want to be treated. In practicing excellence, we will strive to do our best by demonstrating competence and a commitment to quality. We will be innovative, thorough, efficient, and effective in our work. In creating a positive work environment, we will express our appreciation for, and recognize, others. We will follow a work ethic, take pride of ownership in our work, be courteous, encourage creative thinking, seek and be open to challenges, create esprit de corps, maintain a safe environment, and act with enthusiasm. In creating unity of purpose, we will practice cooperation and teamwork. We will practice open communication by keeping others informed, considering the needs of others, and at times deferring to the needs of others. In practicing responsibility, we will be accountable in our work, take initiative, make appropriate decisions, and act decisively. We will acknowledge our errors and correct them. In practicing loyalty, we will respect the individual and the position. We will support each other, abide by decisions, and strive to always present a positive image of the City. 19 Summaries 22 REVENUE SUMMARY 2009 -10 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10 Percent Actual Actual Actual Estimated Proposed Increase Fund/Revenue Category Revenue Revenue Revenue Revenue Revenue (Decrease) GENERALFUND PROPERTYTAXES 63,608,570 70,351,310 75,406,378 77,330,470 78,810,195 1.91% TAXES OTHER THAN PROPERTY 38,676,046 41,456,137 42,895,614 40,122,111 40,290,428 042% LICENSES AND PERMITS 3,295,053 3,076,603 3,472,644 3,025,464 2,947,790 -2.57% INTERGOVERNMENTAL 3,935,190 3,885,673 3,083,153 2,148,392 2,051,200 -4.52% CHARGES FOR CURRENT SERVICES 13,098,105 14,370,844 14,873,319 14,645,651 14,380,989 -1.81% FINES, FORFEITURES & PENALTIES 3,839,924 3,630,164 3,949,639 3,635,656 3,645,000 0.26% USE OF MONEY AND PROPERTY 7,448,396 9,101,178 10,767,772 8,648,166 7,418,404 - 14.22% OTHER REVENUE 1,645,515 3,291,015 3,481,089 547,767 595,600 8.73% TOTAL GENERAL FUND 135,546,799 149,162,924 157,929,608 150,103,677 150,139,606 0.02% ASSET FORFEITURE FUND INTERGOVERNMENTAL 95,697 69,478 160,795 40,000 40,000 0.00% USE OF MONEY AND PROPERTY 1,639 3,603 5,612 4,500 3,000 - 33.33% OTHER REVENUE 0 0 0 0 9 0.00% TOTAL FORFEITURE FUND 97,336 73,081 166,407 44,500 43,000 -3.37% OTS GRANT INTERGOVERNMENTAL 0 0 116,612 346,964 0 - 100.00% TOTAL OTS GRANT FUND 0 0 116,612 346,964 0 - 100.00% SLESF -COPS FUND INTERGOVERNMENTAL 120,222 162,501 161,946 160,000 160,000 0.00% USE OF MONEY AND PROPERTY 1,328 2,571 1,472 1,200 750 - 37.50% TOTAL SLESF - COPS FUND 121,550 165,072 163,418 161,200 160,750 -0.28% JAG FUND (FORMERLY LLEBG) INTERGOVERNMENTAL 0 0 0 13,845 67,197 385.35% USE OF MONEY AND PROPERTY 0 0 0 0 0 0.00% TOTAL LLEBG FUND 0 0 0 13,845 67,197 385.35% CDBG FUND INTERGOVERNMENTAL 532,350 567,510 344,865 570,064 355,600 - 37.62% USE OF MONEY AND PROPERTY 15,789 781 0 0 0 0.00% TOTAL CDBG FUND 548,139 568,291 344,865 570,064 355,600 - 37.62% STATE GAS TAX FUND INTERGOVERNMENTAL 1,501,409 1,505,806 1,136,183 1,782,559 1,361,250 - 23.64% USE OF MONEY AND PROPERTY 87,681 148,474 166,858 95,000 40,000 - 57.89% OTHER REVENUE 1,340 0 0 0 0 0.00% TOTAL GAS TAX FUND 1,590,430 1,654,280 1,303,041 1,877,559 1,401,250 - 25.37% PROP 1B TRANSPORTATION FUND INTERGOVERNMENTAL 0 0 1,354,589 0 1,252,014 0.00% USE OF MONEY AND PROPERTY 0 0 0 45,000 27,000 - 40.00% TOTAL PROP 1B TRANSPORTATION FUND 0 0 1,354,589 45,000 1,279,014 2742.25% TRAFFIC CONGESTION FUND INTERGOVERNMENTAL 266,503 699,791 0 772,373 803,268 4.00% USE OF MONEY AND PROPERTY 1,679 25,148 1,964 8,000 4,000 - 50.00% TOTAL TRAFFIC CONGESTION FUND 268,182 724,939 1,964 780,373 807,268 3.45% TIDELANDS FUND LICENSES, PERMITS AND FEES 1,327,560 1,299,946 1,310,620 1,314,100 1,309,600 -0.34% INTERGOVERNMENTAL 0 0 0 0 0 0.00% CHARGES FOR SERVICES 37,260 84,071 137,845 120,700 41,000 - 66.03% FINES, FORFEITURES & PENALTIES 1,918 1,049 0 500 1,000 100.00% USE OF MONEY AND PROPERTY 7,482,416 7,662,643 8,813,660 8,463,862 8,184,110 -3.31% OTHER REVENUE 2,724 0 28,084 -430 9 0.00% TOTAL TIDELANDS FUND 8,851,878 9,047,709 10,290,209 9,898,732 9,535,710 -3.67% CONTRIBUTIONS FUND INTERGOVERNMENTAL 2,536,633 4,880,885 2,232,264 5,371,315 1,083,924 - 79.82% USE OF MONEY AND PROPERTY 106,906 216,684 213,478 150,000 75,000 - 50.00% OTHER REVENUE 219,144 55,911 47,242 0 100,000 0.00% TOTAL CONTRIBUTIONS FUND 2,862,683 5,153,480 2,492,984 5,521,315 1,258,924 - 77.20% CIRCULATION AND TRANS FUND LICENSE, PERMITS AND FEES 893,083 394,703 704,578 620,000 615,000 -0.81% USE OF MONEY AND PROPERTY 92,022 133,397 110,726 75,000 36,500 - 51.33% OTHER REVENUE 0 24,450 420,450 0 0 0.00% TOTAL CIRCULATION FUND 985,105 552,550 1,235,754 695,000 651,500 -6.26% BUILDING EXCISE TAX FUND LICENSES, PERMITS AND FEES 193,266 166,063 169,864 125,000 100,000 - 20.00% USE OF MONEY AND PROPERTY 9,657 13,334 15,604 1,000 500 - 50.00% OTHER REVENUE 0 0 0 0 0 0.00% TOTAL BET FUND 202,923 179,397 185,468 126,000 100,500 - 20.24% REVENUE SUMMARY 2009 -10 200606 2006 -07 2007 -08 2008 -09 2009 -10 Percent Actual Actual Actual Estimated Proposed Increase Fund/Revenue Category Revenue Revenue Revenue Revenue Revenue (Decrease) MEASURE "M "FUND INTERGOVERNMENTAL 1,528,971 1,800,975 1,409,562 2,177,018 2,757,977 26.69".6 USE OF MONEY AND PROPERTY 78,218 115,038 147,583 120,000 70,000 -41.67% OTHER REVENUE 0 0 0 0 0 0.00% TOTAL MEASURE "M" FUND 1,607,189 1,916,013 1,557.145 2,297,018 2,827,977 23.12% BIKES & TRAILWAYS FUND INTERGOVERNMENTAL 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0.00% TOTAL BIKES & TRAILWAYS FUND 0 0 0 0 0 0.00% AHRPFUND INTERGOVERNMENTAL 166 746,740 545,050 761,258 0 - 100.00% USE OF MONEY AND PROPERTY 0 0 3,917 0 0 0.00% TOTAL AHRP FUND 166 746,740 548,967 761,258 0 - 100.00% AIR QUALITY MGMT FUND INTERGOVERNMENTAL 99,719 101,725 100,327 100,000 100,000 0.00% USE OF MONEY AND PROPERTY 3,224 10,712 16,038 12,000 6,000 - 50.00% OTHERREVENUE 0 0 0 0 0 0.00% TOTAL AQMD FUND 102,943 112,437 116,365 112,000 106,000 -5.36% ENVIRONMENTAL LIABILITY FUND OTHER REVENUE 453,140 422,606 456,209 425,000 0 - 100.00% USE OF MONEY AND PROPERTY 53,524 127,978 135,963 90,000 45,000 - 50.00% TOTAL ENVIRONMENTAL LIAB FUND 506,664 550,584 592,172 515,000 45,000 - 91.26% OIL SPILL REMEDIATION FUND TOTAL OTHER REVENUE 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 10,680 2,631 1,121 500 0 - 100.00% TOTAL OIL SPILL FUND 10,680 2,631 1,121 500 0 - 100.00% NEWPORT ANNEXATION FUND INTERGOVERNMENTAL 3,000,000 0 2,000,000 0 0 0.00% USE OF MONEY AND PROPERTY 436,123 682,253 520,761 360,000 250,000 - 30.56% TOTAL ANNEXATION FUND 3,436123 682,253 2,520,761 360,000 250,000 - 30.56% ASSESSMENT DISTRICT PROJECTS OTHER REVENUE 0 16,200 1,901,886 0 0 0.00% USE OF MONEY AND PROPERTY 111,497 89,171 7,662 0 0 0.00% TOTAL ASSESSMENT DISTRICT FUND 111,497 105,371 1,909,548 0 0 0.00% CIOSA FUND OTHER REVENUE 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 65,052 140,243 110,594 100,000 50,000 - 50.00% TOTAL CIOSA FUND 65,052 140,243 110,594 100,000 50,000 - 50.00% BONITA CANYON DEV. FUND OTHER REVENUE 0 0 811,355 0 0 0.00% USE OF MONEY AND PROPERTY 4,166 4,101 1,067 2,000 0 - 100.00% TOTAL BONITA CANYON DEV. FUND 4,166 4,101 812,422 2,000 0 - 100.00% MARINERS LIBRARY INTERGOVERNMENTAL 959,208 0 1,758,771 0 0 0.00% OTHER REVENUE 32,652 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0.00% TOTAL MARINERS LIBRARY FUND 991,860 0 1,758,771 0 0 0.00% OASIS SR CENTER INTERGOVERNMENTAL 0 0 200,352 0 0 0.00% OTHERREVENUE 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0.00% TOTAL OASIS SR CENTER 0 0 200,352 0 0 FIRE STATION #7 INTERGOVERNMENTAL 0 1,600,000 5,850,000 0 0 0.00% OTHER REVENUE 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0.00% TOTAL FIRE STATION #7 FUND 0 1.600,000 5,850,000 0 0 0.00% BACK BAY SCIENCE CENTER INTERGOVERNMENTAL 267,088 2,802,290 923,726 1,750,000 0 - 100.00% OTHERREVENUE 25,000 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0.00% TOTAL BACK BAY SCIENCE CENTER 292,088 2,802,290 923,726 1,750,000 0 - 100.00% 23 REVENUE SUMMARY 2009 -10 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10 Percent Actual Actual Actual Estimated Proposed Increase Fund /Revenue Category Revenue Revenue Revenue Revenue Revenue (Decrease) SAH COMMUNITY CENTER INTERGOVERNMENTAL 0 100,859 0 0 0 0.00 OTHER REVENUE 0 0 0 0 0 0.00`.0 USE OF MONEY AND PROPERTY 0 0 0 0 0 0.00% TOTAL SAH COMMUNITY CENTER 0 100,859 0 0 0 0.00% MISC SAH PROJECTS INTERGOVERNMENTAL 0 500 182,587 7,528,500 0 - 100.60% OTHER REVENUE 0 0 0 0 0 0.00% USE OF MONEY AND PROPERTY 0 0 0 0 0 0.00% TOTAL MISC SAH PROJECTS 0 500 182,587 7,528,500 0 - 100.00% WATER ENTERPRISE FUND LICENSES, PERMITS AND FEES 0 0 0 0 0 0.00% INTERGOVERNMENTAL 1,779,557 0 0 22,588 0 - 10160% CHARGES FOR SERVICES 16,098,693 17;825,993 17,166,497 18,201,998 18,201,998 0.00% USE OF MONEY AND PROPERTY 325,637 615,721 537,016 255,000 145,000 - 43.149/o OTHER REVENUE - 177,137 92,976 104,014 66,000 50,000 - 24.24% TOTAL WATER FUND 18,026,750 18,534,690 17,807,527 18,545,586 18,396,998 -0.80% WASTEWATER ENTERPRISE FUND INTERGOVERNMENTAL 152,790 0 0 0 0 0.00% CHARGES FOR SERVICES 3,129,915 3,502,724 3,544,721 3,774,477 3,774,477 0.00% USE OF MONEY AND PROPERTY 56,280 120,030 124,767 95,000 55,000 -42.11 % OTHER REVENUE - 33,509 32,327 8,059 3,248 0 - 100.00% TOTAL WASTEWATER FUND 3,305,476 3,655,081 3,677,547 3,872,725 3,829,477 -1.12% INSURANCE RESERVE FUND WORKERS'COMP PREMIUM 31199,424 3,199,422 3,199,421 3,199,421 3,199,421 0.00% GENERAL LIABILITY PREMIUM 1,828,697 3,328,697 3,328,697 3,328,697 3,328,697 0.00% DISABILITY INSURANCE PREMIUM 172 172 172 0 0 0.00% OTHER REVENUE 214,767 488,487 620,316 700,000 400,000 42.86% TOTAL INSURANCE FUND 5,243,060 7,016,778 7,148,606 7,228,118 6,928,118 -4.15% RETIREE MEDICAL FUND CHARGES FOR SERVICES 1,383,791 1,449,950 1,479,851 1,525,000 1,501,500 -1.54% USE OF MONEY AND PROPERTY 104,321 244,210 241,202 0 0 0.60% OTHER REVENUE 0 0 1,333,299 1,750,000 1,850,000 5.71% TOTAL RETIREE MEDICAL FUND 1,488,112 1,694,160 3,054,352 3,275,000 3,351,500 2.34% COMPENSATED ABSENCE FUND CHARGES FOR SERVICES 1,583,803 2,054,073 2,139,954 2,265,456 2,384,085 5.24% USE OF MONEY AND PROPERTY 26,708 69,315 94,849 90,000 50,000 -44.44 TOTAL COMP. ABSENCE FUND 1,610,511 2,123,388 2,234,803 2,355,456 2,434,085 3.34% EQUIPMENT MAINTENANCE FUND INTERGOVERNMENTAL 0 0 0 0 0 0.00% EQUIPMENT MAINTENANCE 1,779,264 1,907,898 2,138,835 2,318,200 2,315,421 -0.12% EQUIPMENT REPLACEMENT 2,380,011 2,520,203 2,953,500 3,060,518 3,020,199 -1.32% OTHER REVENUE 368,613 571,268 789,158 530,000 370,000 - 30.19% TOTAL EQUIPMENT FUND 4,527,B88 4,999,369 5,881,493 5,908,718 5,705,620 -3.44% PD EQUIPMENT MAINTENANCE FUND EQUIPMENT REPLACEMENT 611,916 886,917 878,570 878,570 691,945 - 21.24% OTHER REVENUE 40,361 183,100 156,660 194,500 141,000 - 27.51% TOTAL PD EQUIPMENT FUND 652,277 1,070,017 1,035,230 1,073,070 832,945 - 22.38% ACKERMAN FUND USE OF MONEY AND PROPERTY 25,121 52,074 55,072 38,745 22,000 - 43.22% OTHER REVENUE 0 0 0 0 0 0.00% TOTAL ACKERMAN TRUST FUND 25,121 52,074 55,072 38,745 22,000 4322% NEWPORT BAY DREDGING FUND USE OF MONEY AND PROPERTY 99,719 207,909 220,996 155,000 89,000 - 42.58% OTHER REVENUES 0 0 0 0 0 0.60% TOTAL BACK BAY DREDGING 99,719 207,909 220,996 155,000 89,000 42.58% DEBT SERVICE FUND USE OF MONEY AND PROPERTY 0 30,148 22,559 15,000 7,500 - 50.00% TOTAL DEBT SERVICE FUND 0 30,148 22,559 15,000 7,500 - 50.00% TOTAL ALL FUNDS 193,182,367 215,429,359 233,807,635 226,077,923 210,676,539 -6.81% Less: Internal Premiums (12,767,078) (13,897,382) (15,050,862) (15,050,862) (14,939,768) N/A TOTAL ALL CITY FUNDS, NET OF INTERNAL PREMIUMS 180,415,289 201,531,977 218,756,773 211,027,061 195,736,771 -7.25% 24 EXPENDITURES BY FUND 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10 %of Total Actual Actual Estimated Proposed Proposed Operating Function and Activities Expenditures Expenditures Expenditures Expenditures Expenditures Budget GENERAL FUND BUDGET General Government 268,885 211,576 482,366 464,464 284,807 0.15% City Council 1,452,411 1,184,210 1,531,704 1,189,363 1,174,250 0.60% City Clerk 424,080 457,105 563,092 492,266 381,140 0.20% City Manager 1,491,403 1,521,190 1,426,985 1,754,293 1,619,706 0.83% Human Resources 1,555,731 1,750,807 1,992,697 2,097,827 2,357,506 1.21% City Attorney 1,020,120 1,480,305 1,636,695 1,964,339 2,403,871 1.23% Administrative Services 6,587,456 7,301,824 7,361,911 8,139,020 8,239,818 4.22% Total General Government 12,531,201 13,695,441 14,513,084 15,637,108 16,176,291 8.28% Public Safety 176,764 184,685 70,315 117,400 68,864 0.04% Police Department 38,172,037 40,023,194 42,707,208 44,622,298 44,863,062 22.97% Fire Department 26,821,147 28,609,178 30,296,841 31,541,547 33,754,688 17.28% Total Public Safety 64,993,184 68,632,372 73,004,049 76,163,845 78,617,750 40.24% Community Development 5,575 4,725 1,450 24,400 5,000 0.00% City Manager 510,540 549,669 655,139 806,939 768,329 0.39% Planning 3,294,195 2,916,490 3,119,517 3,952,659 3,044,411 1.56% Building 3,801,161 4,086,318 4,388,407 4,779,585 4,858,614 2.49% Total Community Development 7,605,896 7,552,477 8,163,063 9,539,183 8,671,354 4.44% Public Works 189,686,214 215,694,856 213,722,951 282,129,504 225,879,885 General Services 19,553,413 21,587,395 22,134,733 23,237,019 23,658,841 12.11% Public Works 4,561,179 4,673,057 5,161,516 5,632,998 5,749,633 2.94% Utilities 1,188,143 1,258,650 1,390,610 1,440,320 1,462,862 0.75% Total Public Works 25,302,735 27,519,102 28,686,859 30,310,337 30,871,336 15.80% Community Services City Council - Centennial 601,375 519,466 2,034 - - 0.00% Recreation & Sr. Services 4,529,417 5,137,147 6,222,055 7,110,550 7,123,814 3.65% Libraries & Arts 5,819,796 6,092,403 6,415,158 6,904,228 6,629,814 139% Total Community Services 10,950,588 11,749,016 12,639,247 14,014,778 13,753,628 7.04% General Fund Debt Service - 2,000,000 1,642,500 1,571,250 - 0.00% Total General Fund Op. Budget 121,383,604 131,148,408 138,648,802 147,236,501 148,090,359 75.81% General Fund CIPS 6,505,345 5,368,748 9,776,341 13,027,393 3,120,000 1.60% Total General Fund Budget 127,888,949 136,517,156 148,425,143 160,263,894 151,210,359 77.40% ENTERPRISE FUNDS Water - Operations 13,431,054 15,627,903 15,758,904 17,053,332 19,217,895 9.84% Water -CIP 4,394,566 1,899,764 3,303,475 4,036,268 2,865,000 1.47% Water - Debt Service 1,592,119 1,584,900 1,582,765 1,586,325 1,585,000 0.81% Wastewater - Operations 2,241,047 2,402,472 2,677,294 2,923,879 3,090,845 1.58% Wastewater - CIP 1,212,711 1,475,733 486,315 3,255,932 250,000 0.13% Total Enterprise Funds 22,871,497 22,990,772 23,808,753 28,855,736 27,008,740 13.83% INTERNAL SERVICE FUNDS Insurance Reserve 5,340,252 5,261,188 5,711,349 5,202,396 5,387,500 2.76% Equipment Fund - Operations 4,228,344 3,837,663 3,792,464 5,081,546 5,405,087 2.77% Equipment Fund - CIP 348,461 102,270 - 80,000 140,000 0.07% Equipment Fund - Debt Service 268,316 129,513 49,820 - - 0.00% PD Equipment Replacement 413,133 769,526 456,803 698,391 712,975 0.36% Compensated Absences 2,934,444 1,854,659 1,807,046 2,000,000 1,750,000 0.90% Retiree Medical 2,326,967 3,559,779 14,772,828 3,374,000 4,584,000 2.35% Total Internal Service Funds 15,859,917 15,514,598 26,590,310 16,436,333 17,979,562 9.20% OTHERFUNDS Police Grants 268,885 211,576 482,366 464,464 284,807 0.15% CDBG - Operations 187,327 114,062 117,878 142,806 124,487 0.06% CDBG - Debt Service 189,514 191,224 193,462 196,253 197,535 0.10% Tidelands - Harbor Resources 1,780,139 1,928,465 1,838,903 2,173,002 2,085,860 1.07% Tidelands - Oil and Gas 597,383 629,471 720,977 713,236 728,897 0.37% Tidelands - Debt Service 237,062 237,062 237,062 237,062 237,062 0.12% Circulations & Trans Debt Service - - - - - 0.00% AQMD 28,350 19,035 17,402 26,415 26,415 0.01% Environmental Liability 176,764 184,685 70,315 117,400 68,864 0.04% Newport Annexation - Debt Service 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 0.61% Library - Debt Service 569,875 566,335 564,480 570,713 570,697 0.29% CIOSA Debt Service - - - - - 0.00% Ackerman Fund 5,575 4,725 1,450 24,400 5,000 0.00% All Other CIP 17,824,977 35,385,690 9,454,430 70,707,790 24,151,600 12.36% Total Other Funds 23,065,851 40,672,330 14,898,745 76,573,541 29,681,224 15.19% TOTAL OPERATING BUDGET 159,400,154 171,462,651 190,702,390 191,022,121 195,353,285 100.00% TOTAL CIP 30,286,060 44,232,205 23,020,561 91,107,383 30,526,600 TOTAL CITY BUDGET 189,686,214 215,694,856 213,722,951 282,129,504 225,879,885 LESS: INTERNAL CHARGES (12,767,078) (13,897,382) (16,119,000) (15,050,862) (14,939,768) TOTAL BUDGET NET OF INTERNAL CHARGES 176,919,136 201,797,474 197,603,951 267,078,642 210,940,117 25 DEPARTMENT SERVICES City Council City Clerk City Manager Human Resources City Attorney Administrative Services Police Fire Planning Building General Services Public Works Utilities Library Services (incl Cultural Arts) Recreation and Sr. Services INTERNAL SERVICES Insurance Reserve Equipment Mainl. & Replacement PD Equipment Replacement Compensated Absence Retiree Medical DEBT SERVICE Office Equipment Leases CDBG Balboa Village Loan Balboa Yacht Basin Construction Loan Circulation and Transportation Newport Annexation Central Library Construction CIOSA Groundwater Improvement Bonds Rolling Stock Leases OTHER ACTIVITIES Narcotic Asset Forfeiture OTS Grant SLESF LLEBG AQMD Environmental Liability Fund Ackerman Donation Capital Improvement Projects Total Budget Less: Internal Charges Total Budget Net of Internal Charges OPERATING BUDGET Salaries and Benefits Maintenance and Operation Capital Outlay Debt Service Total Operating Budget CAPITAL IMPROVEMENTS TOTAL BUDGET 26 2009 -10 EXPENDITURES BY DEPARTMENT Maintenance Salaries& %of and %of Capital %of Debt Total %of Benefits Total Operation Total Outlay Total Service Budget Total 207,331 0.16% 959,919 1.58% 7,000 0.14% - 1,174,250 0.52% 335,155 0.27% 45,985 0.08% - 0.00% - 381,140 0.17% 3,186,107 2.53% 1,263,788 2.08% 24,000 0.48% - 4,473,895 1.98% 1,450,831 1.15% 900,675 1.48% 6,000 0.12% - 2,357,506 1.04% 1,391,161 1.11% 1,008,710 1.66% 4,000 0.08% - 2,403,871 1.06% 6,713,053 5.34% 1,139,046 1.87% 387,719 7.83% - 8,239,818 3.65% 37,905,556 30.15% 6,701,601 11.01% 255,905 5.17% - 44,863,062 19.86% 28,523,865 22.69% 5,040,013 8.28% 190,810 3.85% - 33,754,688 14.94% 2,647,623 2.11% 511,275 0.84% 10,000 0.20% - 3,168,898 1.40% 4,467,003 3.55% 360,711 0.59% 30,900 0.62% - 4,858,614 2.15% 10,740,391 8.54% 12,896,350 21.18% 22,100 0.45% - 23,658,841 10.47% 4,732,119 3.76% 993,279 1.63% 24,235 0.49% - 5,749,633 2.55% 6,470,998 5.15% 17,954,851 29.49% 74,650 1.51% - 24,500,499 10.85% 5,051,385 4.02% 1,504,329 2.47% 74,100 1.50% - 6,629,814 2.94% 3,771,319 3.00% 3,299,095 5.42% 53,400 1.08% - 7,123,814 3.15% - 0.00% 5,387,500 8.85% - 0.00% - 5,387,500 2.39% 1,577,344 1.25% 684,243 1.12% 3,143,500 63.45% - 5,405,087 2.39% - 0.00% 85,000 0.14 %. 627,975 12.68% - 712,975 0.32% 1,750,000 1.39% - 0.00% - 0.00% - 1,750,000 0.77% 4,584,000 3.65% - 0.00% - 0.00% - 4,584,000 2.03% - 100% - 0,00% - 0.00% - - 0.00% - 0,00% - 0,00% - 0,00% 197,535 197,535 0.09% - 0.00% - 0.00% - 0.00% 237,062 237,062 0.10% - 0.00% - 0.00% - 100% - - 0.00% - 0.00% - 0.00% - 0.00% 1,200,000 1,200,000 0.53% - 0.00% 5,250 0.01 % - 100% 565,447 570,697 0.25% - 0.00% - 0.00% - 0.00% - - 0.00% - 0.00% - 0.00% - 0.00% 1,585,000 1,565,000 0.70% - 0.00% - 0.00% - 0.00% - - 0.00% - 0.00% 39,060 0.06% 17,800 0.36% - 56,860 0.03% - 0.00% - 0A0% - 0.00% - - 0.00% 150,472 0.12% 10,278 0.02% - 0.00% - 160,750 0.07% 67,197 105% - 0.00% - 0.00% - 67,197 0.03% - 0.00% 26,415 0.04% - 0.00% - 26,415 0.01% - 0.00% 68,864 0.11% - 0.00% - 68,864 0.03% - 0.00% 5,000 0.01% - 0.00% - 5,000 0.00% - 0.00% - 0.00%. - 0.00% - 30,526,600 13.51% 125,722,910 100.00% 60,891,237 100.00% 4,954,094 100% 3,785,044 225,879,885 100.00% (5,583,506) (9,356,262) - - (14,939,768) 120,139,404 51,534,975 4,954,094 3,785,044 210,940,117 %OF %OF %OF % BUDGET TOTAL GENERAL BUDGET TOTAL TOTAL TYPE BUDGET FUND TYPE BUDGET 125,722,910 64.36% 55.66% 110,553,442 74.65% 73.11% 60,891,237 31.17% 26.96% 36,455,098 24.62% 24.11% 4,954,094 2.54% 2.19% 1,081,819 0.73% 0.72% 3,785,044 1.94% 1.68% 0.00% 0.00% 195,353,285 100.00% 86.49% 148,090,359 100.00% 97.94% 30,526,600 100.00% 13.51% 3,120,000 100.00% 2.06% 225,879,885 100.00% 100.00% 151,210,359 100.00% 100.00% OPERATING EXPENDITURES -ALL FUNDS Acct Code Activity - Function City Council City Clerk City Manager Human Resources City Attorney Admin Services Police Fire Planning Building General Services Public Works Utilities Library Services Recreation &Sr Svcs Internal Svc Funds Other Activities Total Activity - Function Acct Code 7000 SALARIES - MISC 235,063 1,945,434 936,858 992,699 4,668,410 6,204,588 1,258,808 1,853,448 3,114,711 6,750,843 3,439,380 3,947,919 2,729,357 1,873,312 1,022,091 40,972,921 SALARIES -MISC 7000 7010 SALARIES - SAFETY 14,767,535 12,378,486 27,146,021 SALARIES- SAFETY 7010 7020 SALARIES - PERM PART TIME & TEMP 438,458 143,863 62,400 212,450 840,367 1,398,971 10,092 55,161 70,663 110,534 304,521 1,057,818 931,701 19,718 5,656,717 SALARIES -PERM PART TIME & TEMP 7020 7040 OVERTIME, MISC 1,308 29,822 2,533 19,958 283,415 55,374 52,369 454,944 15,535 208,194 7,006 10,132 19,826 1,160,416 OVERTIME, MISC 7040 7041 OVERTIME, SAFETY 1,122,887 1,122,887 OVERTIME, SAFETY 7041 7042 OVERTIME, PLANNED 296,007 296,007 OVERTIME, PLANNED 7042 7043 OVERTIME, VACATION RELIEF _ _ _ _ _ _ _ 1,587,634 _ _ _ _ _ _ _ _ _ 1,587,634 OVERTIME, VACATION RELIEF 7043 7044 OVERTIME UNCONTROLLED 947,092 947,092 OVERTIME, UNCONTROLLED 7044 7059 PACKER/CALLBACK/STANDBY PAY 73,597 104,285 89,140 1,150 268,172 PACKER/CALLBACK/STANDBY PAY 7059 7060 COPTER, TILLER & EMT PAY _ _ _ _ _ _ 14,400 144,207 _ _ _ _ _ _ _ _ _ 158,607 COPTER & TILLER 7060 7062 NIGHT RIFF, MISC 4,500 49,947 150 2,325 10,074 475 67,471 NIGHT DIFF, MISC 7062 7063 CERTIFICATION PAY 1,582 11,496 400 167,739 2,022 48,823 18,089 8,454 25,700 990 10,200 295,495 CERTIFICATION PAY 7063 7066 BILINGUAL PAY 10,800 33,000 18,022 7,200 1,800 1,800 1,800 74,422 BILINGUAL PAY 7066 7067 LONGEVITY PAY 91,734 104,587 196,321 LONGEVITY PAY 7067 7070 SCHOLASTIC ACHIEVEMENT _ _ _ _ _ _ 702,715 458,045 _ _ _ _ _ _ _ _ _ 1,160,760 SCHOLASTIC ACHIEVEMENT 7070 7071 EDUCATION RETENTION, MISC _ _ _ _ _ _ 106,764 _ _ _ _ _ _ _ _ _ _ 106,764 EDUCATION RETENTION, MISC 7071 7072 HOLIDAY PAY MISC 203,034 9,609 212,643 HOLIDAY PAY, MISC 7072 7072 HOLIDAY PAY, SAFETY 715,781 325,413 1,041,194 HOLIDAY PAY, SAFETY 7072 7076 LEADERSHIP PAY, SAFETY _ _ _ _ _ _ 22,974 _ _ _ _ _ _ _ _ _ _ 22,974 LEADERSHIP PAY, SAFETY 7076 7085UNEMPLOYMENT &TERMINATION PAY 1,200 1,175,000 1,176,200 UNEMPLOYMENT& TERMINATION PAY 7085 7088 PAID FLEX/SPILLOVER PAY _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 487,500 _ 487,500 PAID FLEX/SPILLOVER PAY 7088 7100 COUNCIL ALLOWANCES 110,368 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 110,368 COUNCIL ALLOWANCES 7100 7210 HEALTH /DENTALNISION 80,209 40,105 274,049 133,682 106,496 775,358 3,113,746 2,084,545 307,470 454,520 1,430,402 441,152 715,201 574,834 374,311 200,523 11,106,603 HEALTH /DENTAWISION 7210 7226 RETIREE INSURANCE - MERP 3,600 6,070 18,943 4,485 4,008 28,769 152,201 106,634 8,070 24,075 73,674 19,784 25,266 15,219 21,604 2,912,735 3,425,137 RETIREE INSURANCE -MERP 7226 7250 SALARY SAVINGS /REIMBURSEMENT 90,000 691,790 185,825 147,866 98,240 63,100 5,210 245,000 217,669 819,362 SALARY SAVINGS /REIMBURSEMENT 7250 7251 RETIREE INSURANCE 1,514,000 1,514,000 RETIREE INSURANCE 7251 7270 OTHER MISC BENEFITS 6,000 5,100 6,000 39,300 2,400 4,800 63,600 OTHER MISC BENEFITS 7270 7290 LIFE INSURANCE 74 315 2,064 1,019 836 6,000 25,236 16,342 2,379 3,564 10,834 3,465 5,443 4,080 2,825 1,575 86,051 LIFE INSURANCE 7290 7295 EMPLOYEE ASSISTANCE 76 522 254 204 1,476 6,131 3,969 585 665 2,722 840 1,361 1,094 712 381 21,192 EMPLOYEE ASSISTANCE 7295 7370 WORKERS' COMP, MISC 3,524 37,957 6,368 9,550 88,609 82,890 23,449 24,714 49,139 590,560 69,074 286,394 61,170 50,917 84,373 1,468,688 WORKERS' COMP, MISC 7370 7371 WORKERS' COMP, SAFETY _ _ _ _ _ _ 1,072,348 658,386 _ _ _ _ _ _ _ _ _ 1,730,734 WORKERS' COMP, SAFETY 7371 7373 COMPENSATED ABSENCES 8,227 68,090 32,790 34,744 163,394 734,024 477,227 64,871 109,015 236,280 120,378 138,177 95,528 65,566 35,773 2,384,084 COMPENSATED ABSENCES 7373 7425 MEDICARE FRINGES 1,600 3,408 34,676 15,744 15,386 60,830 295,862 181,064 25,556 40,050 75,058 48,575 48,258 51,205 38,941 19,343 955,556 MEDICARE FRINGES 7425 7439 PERS EPMC -MISC 4,924 17,606 146,737 79,549 74,353 355,004 531,490 99,096 138,975 240,965 506,339 260,171 318,935 226,420 182,751 76,641 3,259,956 PERS EPMC- MISC 7439 7440 PER EMPLOYER CONTRBN -MISC 5,440 19,452 162,116 87,886 82,146 396,144 587,194 109,482 153,540 266,220 559,407 287,438 352,362 250,150 201,905 84,677 3,605,559 PERS EMPLOYER CONTRBN -MISC 7440 7441 PERS EMPLOYER CNTRBN - SAFETY 5,214,471 4,346,025 9,560,496 PERS EMPLOYER CNTRBNSAFETY 7441 7442 PERS EPMC- SAFETY _ _ _ _ _ _ 1,609,887 1,341,875 _ _ _ _ _ _ _ _ _ 2,951,762 PERS EPMC- SAFETY 7442 7460 RETIREMENT PART TIMEITEMP 1,116 15,157 700 2,340 4,357 12,326 52,880 378 328 4,157 3,180 28,729 13,788 840 140,276 RETIREMENT PART TIMETFEMP 7460 SUBTOTAL SALARY & BENEFITS 207,331 335,1551 3,186,1061 1,450,831 1 1,391,1611 6,713,053 1 37,905,5561 28,523,8651 2,647,6231 4,467,0031 10,740,3901 4,732,1191 6,470,9981 5,051,3861 3,771,318 1 7,911,3441 217,669 125,722,908 SUBTOTAL SALARY & BENEFITS 8010 ADVERT & PUB RELATIONS 4,000 6,181 8,000 22,500 23,685 32,300 9,600 1,000 14,000 22,000 14,460 157,726 ADVERT & PUB RELATIONS 8010 8020 AUTOMOTIVE SERVICE 6,700 8,350 330,435 214,836 1,600 8,000 392,610 17,600 126,500 6,000 36,750 15,500 1,164,881 AUTOMOTIVE SERVICE 8020 8021 AUTOMOTIVE EXTERIOR MAINT 52,768 3,000 55,768 AUTOMOTIVE EXTERIOR MAINT 8021 8022 EQUIPMENT MAINTENANCE 23,953 39,921 520,248 3,474 48,715 1,147,474 46,200 394,016 7,061 56,698 27,662 2,315,422 EQUIPMENT MAINTENANCE 8022 8023 AUTOMOTIVE PURCHASE _ _ _ _ _ _ 141,445 _ _ _ _ _ _ _ _ _ _ 141,445 AUTOMOTIVE PURCHASE 8023 8024 EQUIPMENT REPLACEMENT 20,781 30,658 550,500 1,246,845 1,830 39,168 1,125,527 37,226 434,141 5,492 61,756 16,777 3,570,701 EQUIPMENT REPLACEMENT 8024 8030 MAINT &REPAIR - EQUIP 150 15,439 12,341 1,000 480 281,770 131,716 152,887 3,540 28,000 19,850 255,000 9,200 15,300 6,000 3,500 936,173 MAINT &REPAIR - EQUIP 8030 8031 MAINT & REPAIR - COPIERS _ _ _ _ _ 112,645 _ _ _ _ _ _ _ _ _ _ _ 112,645 MAINT & REPAIR - COPIERS 8031 8032 MAINT & REPAIR - GYM 8,000 8,000 MAINT & REPAIR - GYM 8032 8033MAINT & REPAIR - PRINTERS 1,000 6,100 5,000 12,974 48,000 7,000 4,660 5,100 3,950 8,700 1,975 8,750 7,085 975 121,269 MAINT &REPAIR - PRINTERS 8033 8034 MAINT & REPAIR - NOC _ _ _ _ _ _ _ _ _ _ 36,859 30,000 _ _ _ _ _ 66,859 MAINT - E. COAST HIGHWAY 8037 8040 MAINT &REPAIR - FACILITIES 4,000 41,720 20,000 185,480 233,469 81,250 42,150 101,400 120,738 830,207 MAINT &REPAIR - FACILITIES 8040 8050 PSTGE,FREIGHT,EXPRESS NOC 1,000 2,000 10,000 5,000 4,000 42,394 62,615 14,120 12,000 3,400 1,500 3,906 50,000 15,000 51,948 278,883 PSTGE, FREIGHT, EXPRESS NOC 8050 8060 PUBLICATIONS & DUES NOD 50,000 650 9,240 3,500 3,400 13,450 24,863 30,008 8,000 4,450 1,250 8,100 6,550 4,310 3,505 1,500 172,776 PUBLICATIONS & DUES NOD 8060 8070 RENTAL /PROP & EQUIP NOC 5,700 7,280 26,515 42,443 14,408 17,000 147,165 6,200 31,200 114,908 10,278 423,097 RENTAL/PROP & EQUIP NOC 8070 8078 EMPLOYEE RECOGNITION _ _ _ 40,000 _ _ _ _ _ _ _ _ _ _ _ _ _ 40,000 EMPLOYEE RECOGNITION 8078 8080 SERVICES -PROF & TECH NOD 390,000 8,400 479,111 145,000 55,000 64,282 693,648 281,340 76,000 102,000 1,329,866 267,740 4,264 1,904,054 48,500 26,050 5,875,255 SERVICES -PROF & TECH NOC 8080 80802 SERVICES -OTHER SPECIAL 245,000 80,306 48,183 10,000 383,489 SERVICES -OTHER SPECIAL 80802 80805 SERVICES -TREE RELATED 180,000 180,000 SERVICES -TREE RELATED 80805 80808 SERVICES - NPDES /TMDL ADMIN 443,318 _ _ _ _ _ _ _ _ _ _ _ _ _ _ 443,318 SERVICES - NPDES/TMDL ADMIN 80806 8081 SERVICES- JANITORIAL 10,000 87,553 8,821 291,340 77,225 117,963 592,902 SERVICES- JANITORIAL 8081 8085 SERVICES - NEWPORT COAST 606,553 606,553 SERVICES - NEWPORT COAST 8085 8088 SERVICES - CONTRACT _ _ _ _ _ _ _ _ _ _ 2,632,951 _ _ _ _ _ _ 2,632,951 SERVICES - CONTRACT 8088 8091 SERVICES - COMPUTER CONSULT 203,641 5,000 208,641 SERVICES - COMPUTER CONSULT 8091 8100 TRAVEL & MEETINGS NOD 9,000 4,100 18,700 7,500 4,000 27,915 11,770 58,830 11,000 6,100 6,050 8,000 5,250 8,900 14,250 1,275 202,640 TRAVEL & MEETINGS NOC 8100 8105 TRAINING 3,000 10,500 10,500 6,000 34,500 132,283 58,074 11,000 17,500 7,000 26,500 18,700 8,400 27,950 5,000 800 377,707 TRAINING 8105 8106 TRAINING, POST 86,991 86,991 TRAINING, POST 8106 8107 TRAINING, CITYWIDE _ _ _ 40,000 _ _ _ _ _ _ _ _ _ _ _ _ _ 40,000 TRAINING, CITY WIDE 8107 8112 UTILITIES - TELEPHONE 1,960 14,220 2,660 3,600 169,140 212,182 66,608 2,955 25,295 22,880 21,900 49,300 30,305 15,634 4,000 642,639 UTILITIES- TELEPHONE 8112 8114 UTILITIES - NATURAL GAS 500 5,000 12,155 13,000 4,000 28,953 21,100 2,500 87,208 UTILITIES- NATURAL GAS 8114 8116 UTILITIES - ELECTRICITY 54,600 174,720 134,279 172,500 2,141,615 172,228 94,500 32,000 2,976,442 UTILITIES - ELECTRICITY 8116 8118 UTILITIES - WATER 6,000 5,000 21,300 663,746 28,700 14,604 27,303 766,853 UTILITIES -WATER 8116 8140 SUPPLIES- OFFICE NOD 4,000 5,000 19,100 14,018 7,000 84,141 70,285 28,050 10,200 12,600 6,650 19,900 5,600 39,900 38,299 1,000 3651 743 SUPPLIES- OFFICE NOD 8140 8142 SUPPLIES- COMPUTER/COPY MACHINE - 41,500 75,127 29,664 146,291 SUPPLIES- COMPUTER/COPY MACHINE 8142 8145 SUPPLIES -AUTO PARTS EXPNS 92,000 369,500 461,5001 SUPPLIES -AUTO PARTS EXPNS 8145 8148 SUPPLS -CHKS /INVOICES /FRMS 6,800 11,750 18,5501 SUPPLS -CHKS /INVOICES /FRMS 8148 8150 SUPPLIES - JANITORIAL NOC 3,000 750 13,000 23,100 71,917 3,500 24,100 26,078 165,445 SUPPLIES - JANITORIAL NOC 1 8150 27 OPERATING EXPENDITURES - ALL FUNDS Acct Code Activity - Function City Council City Clerk City Manager Human Resources I City I Attorney I Armin Services Police Fire Planning Building General Services Public Works Utilities I Library I Services I Recreation I & Sr Svcs Internal Svc Funds Other Activities Total Activity - Function Acct Code 8155 WASTEWATER /SEWER PROGRAMS 15,000 15,000 WASTEWATER/SEWER PROGRAMS 8155 8156 WELLS & STATION MAINTENANCE _ _ _ _ _ _ _ _ _ _ _ _ 288,000 _ _ _ _ 288,000 WELLS & STATION MAINTENANCE 8156 8160 MAINT & REPAIR MATRLS NOC 600 1,468 4,700 1,477 28,220 1,500 191,494 4,700 719,556 13,450 29,791 996,956 MAINT & REPAIR MATRLS NOC 8160 8165 MAINT- IRRIGATION REPAIR _ _ _ _ _ _ _ _ _ _ 28,093 _ _ _ _ _ _ 28,093 MAINT - IRRIGATION REPAIR 8165 8166 MAINT - STORM DRAINS 105,400 105,400 MAINT -STORM DRAINS 8166 8168 MAINT - PIERS /FLOATS /DOCKS _ _ _ _ 15,000 _ _ _ _ _ 500 _ _ _ _ _ _ 15,500 MAINT - PIERS /FLOATS /DOCKS 8168 8170 MAINT - BEACH CLEANING 25,000 17,600 42,600 MAINT -BEACH CLEANING 8170 8173 MAINT - BLDG /PLYGRND EQ RPR 5,000 5,000 MAINT - BLDG /PLYGRND EQ RPR 8173 8176 MAINT - TRAFFIC CONTROL 6,500 6,500 MAINT - TRAFFIC CONTROL 8176 8178 ABLE EXPENSES _ _ _ _ _ _ 980,510 _ _ _ _ _ _ _ _ _ _ 980,510 ABLE EXPENSES 8176 8180 MAINT - OUTSIDE LABOR 60,000 60,000 MAINT - OUTSIDE LABOR 8180 8181 MAINT -COMP SOFTWARE _ _ _ _ _ _ 330,001 _ _ _ _ _ _ 73,000 _ 7,000 _ 410,001 MAINT -COMP SOFTWARE 8181 8182 MAINT -COMP HARDWARE 21,100 10,000 31,100 MAINT -COMP HARDWARE 8182 8183 MAINT - BACKFLOW & SCADA _ _ _ _ _ _ _ _ _ _ _ _ 135,000 _ _ _ _ 135,000 MAINT - BACKFLOW & SCADA 8183 8186 MAINT -SEWER 175,750 175,750 MAINT -SEWER 8186 8190 WATER PROGRAMS 534,750 534,750 WATER PROGRAMS 8190 8200 SPECIAL DEPT SUPPLIES NOC 2,000 9,600 12,000 76,000 111,821 404,603 5,500 33,400 29,500 9,417 375,700 36,510 278,467 78,000 1,462,518 SPECIAL DEPT SUPPLIES NOC 8200 8202 COMPUTER SUPPLIES _ _ _ _ 1,500 _ _ 12,900 _ _ _ _ _ _ _ _ _ 14,400 COMPUTER SUPPLIES 8202 8204 UNIFORM EXPENSE 1,900 135,000 265,027 52,250 15,900 5,040 9,500 484,617 UNIFORM EXPENSE 8204 8206 PRISONER CUSTODY EXPENSE _ _ _ _ _ _ 62,500 _ _ _ _ _ _ _ _ _ _ 62,500 PRISONER CUSTODY EXPENSE 8206 82081 PHOTO EXPENSE 7,000 7,000 PHOTO EXPENSE 8208 8209 SHOOTING RANGE SUPPLIES _ _ _ _ _ _ 53,150 _ _ _ _ _ _ _ _ _ _ 53,150 SHOOTING RANGE SUPPLIES 8209 8210 S.W.A.T. SUPPLIES 32,165 32,165 S.W.A.T. SUPPLIES 8210 8211 CANINE SUPPLIES 12,590 12,590 CANINE SUPPLIES 8211 8212 STREET CLEANING EXPENSE 55,050 55,050 STREET CLEANING EXPENSE 8212 8214 CARPENTER SHOP SUPPLIES _ _ _ _ _ _ _ _ _ _ 3,300 _ _ _ _ _ _ 3,300 CARPENTER SHOP SUPPLIES 8214 8216 SAFETY EQUIPMENT 600 4,000 4,600 SAFETY EQUIPMENT 8126 8220 SIGN SHOP SUPPLIES _ _ _ _ _ _ _ _ _ _ 18,600 _ _ _ _ _ _ 18,600 SIGN SHOP SUPPLIES 8220 8222 TRAFFIC SUPPLIES & CONTRACT 128,050 128,050 TRAFFIC SUPPLIES & CONTRACT 8222 8224 ROADWAY PAINTS & BARS 21,700 21,700 ROADWAY PAINTS & BARS 8224 8228 SIGNS AND SIGN MATERIALS 40,000 40,000 SIGNS AND SIGN MATERIALS 8228 8232 SIGN INSTALLATION MATRLS 26,500 26,500 SIGN INSTALLATION MATRLS 8232 82341NSCTCDES /HRBCDES /FNGCDES 6,000 6,000 INSCTCDES /HRBCDES /FNGCDES 8234 8235 PLANT MATERIALS /TURF RENOVATION _ _ _ _ _ _ _ _ _ _ 20,000 _ _ _ _ _ _ 20,000 PLANT MATERIALS 8235 8236 FERTILIZER/TOP SOIL /AMENDMENTS 20,000 20,000 FERTILIZER/TOP SOIL /AMENDMENTS 8236 8238 ASPHALT /CONCRETE MATERIALS _ _ _ _ _ _ _ _ _ _ 568,200 _ _ _ _ _ _ 568,200 ASPHALT /CONCRETE MATERIALS 8236 8240 TOOLS, INSTRUMENTS, ETC 800 3,100 4,500 1,000 300 1,000 11,350 1,150 9,200 6,000 38,400 TOOLS, INSTRUMENTS, ETC 8240 8250 SPECIAL DEPT EXPENSE NOC 437,450 5,000 1,938 55,733 116,418 202,080 4,150 1,774,720 231,000 176,820 2,000 3,000 3,010,309 SPECIAL DEPT EXPENSE NOC 8250 8254 CITY GRANTS 25,000 40,000 65,000 CITY GRANTS 8254 8255 TUITION REIMBURSEMENT 95,500 95,500 TUITION REIMBURSEMENT 8255 8257 SISTER CITIES 21,500 21,500 SISTER CITIES 8257 82591 EMPLOYEE RIDESHARE PRGM _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 26,415 26,415 EMPLOYEE RIDESHARE PRGM 8259 8260 LIBRARY MATERIALS 12,000 639,740 651,740 LIBRARY MATERIALS 8260 8265 FIREWORKS 30,000 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 30,000 FIREWORKS 8265 8292 HAZARD MITIGATION 179,816 179,816 HAZARD MITIGATION 8292 8295 IMPORTED WATER EXP -MWD _ _ _ _ _ _ _ _ _ _ _ _ 5,109,626 _ _ _ _ 5,109,626 IMPORTED WATER EXP -MWD 8295 8296 GROUNDWATER EXP 4,205,500 4,205,500 GROUNDWATER EXP 8296 8297 RECLAIMED WATER EXP -OCWD 95,000 95,000 RECLAIMED WATER EXP -OCWD 8297 8298 OTHER AGENCY FEES 20,363 598,564 210,000 828,927 OTHER AGENCY FEES 8298 8301 STATION OPERATIONS _ _ _ _ _ _ _ 71,200 _ _ _ _ _ _ _ _ _ 71,200 STATION OPERATIONS 6301 8303 WATER CNSERV EDU & PUB REL 100,000 100,000 WATER CNSERV EDU & PUB REL 8303 8330 SVC CHARGE - ADMINISTRATIVE 319 _ _ _ _ _ _ _ _ _ _ _ 1,759,490 _ _ _ _ 1,759,809 SVC CHARGE - ADMINISTRATIVE 8330 8340 GENERAL INSURANCE 655 1,837 1,230 13,532 1,466,096 217,308 21,548 7,425 740,005 347,815 366,243 5,172 62,459 77,055 3,328,380 GENERAL INSURANCE 8340 8511 CITY SCHOLARSHIP TRUST _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 5,000 5,000 CITY SCHOLARSHIP TRUST 6511 8551 CDBG 124,487 124,487 CDBG 8551 8621 BENEFITS & RECRUITING 159,500 159,500 BENEFITS & RECRUITING 8621 8638 EXCESS INSURANCE _ _ _ _ _ _ _ _ _ _ _ _ _ 4,700 _ 450,000 68,864 523,564 EXCESS INSURANCE 8638 8656 ATTORNEY FEES /OUTSIDE COUNSEL _ _ _ 95,997 900,000 _ _ _ _ _ _ _ _ _ _ _ _ 995,997 ATTORNEY FEES /OUTSIDE COUNSEL 8656 N/A WORKERS' COMPENSATION 2,079,400 2,079,400 WORKERS' COMPENSATION N/A N/A GENERAL LIABILITY 2,858,100 2,858,100 GENERAL LIABILITY N/A SUBTOTAL MAINT. & OPERATION 959,9191 45,985 1 1,263,789 1 900,675 1 1,008,710 1 1,139,046 1 6,701,601 1 5,040,013 1 511,2751 360,711 1 12,896,351 1 993,279 1 17,954,851 1 1,504,328 1 3,299,096 1 6,156,743 1 154,867 60,891,239 SUBTOTAL MAINT & OPERATION 9000 OFFICE EQUIPMENT 9,000 6,000 4,000 44,119 5,000 5,935 9,000 2,000 6,000 91,054 OFFICE EQUIPMENT 9000 9005 PC REPLACE & SOFTWARE LICENSE 260,000 241,163 15,100 9,100 12,000 63,100 3,000 603,463 PC REPLACEMENT 9005 9010 COMPUTER EQUIPMENT 2,000 6,100 20,400 4,000 5,000 9,000 14,400 500 61,400 COMPUTER EQUIPMENT 9010 9020 FITNESS /PLAYGROUND EQUIPMENT _ _ _ _ _ _ 5,000 15,000 _ _ _ _ _ _ 25,000 _ _ 45,000 FITNESS /PLAYGROUND EQUIPMENT 9020 9100 ROLLING EQUIPMENT _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 3,277,500 _ 3,277,500 ROLLING EQUIPMENT 9100 9102 CONTRACTED SET UP _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 3,000 _ 3,000 CONTRACTED SET UP 9102 9106 EQUIPMENT RENOVATION _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 190,000 _ 190,000 EQUIPMENT RENOVATION 9106 9200 SHOP EQUIP & COPIER PURCHASES 79,500 2,000 13,000 94,500 SHOP EQUIP & COPIER PURCHASES 9200 9300 EQUIPMENT, N.O.C. 15,000 9,742 154,610 16,600 45,650 8,000 284,475 17,800 551,877 EQUIPMENT,N.O.C. 9300 9400 OFFICE FURNITURE /FIXTURES 7,000 2,100 5,000 10,500 1,500 9,200 1,000 36,300 OFFICE FURNITURE /FIXTURES 9400 SUBTOTAL CAPITAL OUTLAY 7,000 24,000 6,000 4,000 387,719 255,905 190,810 10,000 30,900 22,100 24,235 74,650 74,100 53,400 3,771,475 17,800 4,954,094 SUBTOTAL CAPITAL OUTLAY DEBT SERVICE 3,785,044 3,785,044 DEBTSERVICE TOTAL OPERATING EXPENSES 1,174,250 381,140 4,473,895 2,357,506 2,403,871 8,239,618 44,863,062 33,754,688 3,168,898 4,858,614 23,658,841 5,749,633 24,500,499 6,629,814 7,123,814 17,839,562 4,175,380 195,353,285 TOTAL OPERATING EXPENSES CAPITAL IMPROVEMENT PROJECTS 30,526,600 1 CAPITAL IMPROVEMENT PROJECTS TOTAL 1,174,250 381,140 4,473,895 2,357,506 2,403,871 8,239,818 44,863,062 33,754,688 3,168,898 4,858,614 23,658,841 5,749,633 24,500,499 6,629,814 7,123,814 17,839,562 4,175,380 225,879,885 29 SUMMARY OF ESTIMATED 2008 -09 YEAR END FUND BALANCES Estimated Estimated Estimated Actual Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balanc tnd l Account 2007 -08 2000 -09 In Out 2008 -09 2008 -09 2008 -09 General Fund - 150,103,677 16,313,622 8,065,925 146,891,870 11,459,504 - Accounting Reserves Reserve for Inventories 229,546 - - - - 229,548 Reserve for Long term receivables 50,000 - - 50,000 - - - Reserve for Prepaid Items 127,836 - - - - - 127,836 Reserve for Encumbrances 4,712,988 - - 4,712,988 - - - Affordable Housing Reserve 1,039,522 - 273,588 - - 1,376,118 (63,008) Designated Reserves - - - - - - - Reserva for Facilities Replacement Plan 20,000,000 - 3,500,000 - - - 23,600,000 Senior Citizen Site 23,790 - - - - - 23,790 Off Street Parking 104441 - 11,000 - - - 116,441 Paramedic Program (Hoag) T77,871 - - - - - 777,871 Recreation Instruction Reserve 277,056 - 166,600 - - - 383,056 Park In Lieu Fees 512,393 - 85,269 - - 75,012 522,650 Neighborhood Enhancement Res. A 496,468 - 67,000 - - - 563,468 Neighborhood Enhancement Res. 8 224,690 - 32,000 - - - 256,690 Oceanfront Encroachment 1,008,038 - 300,000 - - 116,759 1,191,279 Cable Franchise 1,686,724 - - - - - 1,684724 START Video 1,141,107 - 100,000 - - - 1 241,167 Hoag Circulation Improvements 316417 - - - - - 316,417 Contingency Reserve 1,500,000 - - - - - 1,500000 Stabilization Reserves 18,888,974 - 321,338 - - - 19,190,312 Appropriations Reserve (Operations) 14,033,728 - - 563,750 - - 13,469,978 Appropriations Reserve (CIP rebudget) 4418,065 - - 6.418,065 - - - FairValueAdjustment 508,485 - - 508,465 - - - ReserveforPERSRateChanges 5,600,000 5,00,060 79,059,139 154103,677 21,109,817 20,319,213 146,891,870 13,027,393 70,034,157 Ackerman Donation Fund - - - - - - - Appropriations Reserve 38,745 - - 24,400 - 14,345 Appropriations Reserve - Scholarship 170,618 - - - - - 170,618 Appropriations Reserve - Hi Tech 9,482 - - - - - 9,492 Penn Scholarship Endowment Reserve 232,455 - - - - - 232,455 Penn Equipment Endowment Reserve 697,367 - - - - - 697,367 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrance - - - - - - - CDBGFund - - - - - - Appropriations Reserve (223,760) 570,064 148,231 - 339,059 164,812 (9,336) Reserve for Encumbrance 149,231 - - 148,231 - - - ADMD Fund - - - - - Appropriations Reserve 362,564 112,000 - - 26,415 - 448,149 Reserve for Encumbrance - - - - - - - Asset Forfeiture Fund - - - - - AppropriaHOns Reserve 199196 44,500 - - 66,310 - 177,386 Fair Value Adj. Reserve - - - - - - - ReserveforEncumbrances - - - - - - - OTS Grant Fund (117,233) 346.964 - - 229,731 - - ReserveforEncumbmnces - - - - - - - SLESF -COPS Fund - 161,200 - - 162,000 - (800) Justice Assistance Grant (formerly LLESG) - - - - - - Appropriations Reserve (7,422) 13,845 - - 6,423 - - FelrValue Adj. Reserve - - - - - - - State Gas Tax Fund - - - - - - AppropriationsReserve 1,109,240 1,877,559 1,833,703 160,000 - 4,568,616 91,886 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 1,833,703 - - 1,833,703 - - - Prop 1B Transportation Fund Appropriations Reserve 1,354.589 45,000 - - - 1,354,500 45,089 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Traffic Congestion Relief Fund - - - - - Appropriations Reserve (171,965) 780,373 176,000 - - 926,000 (141,592) Fair Value Adj. Reserve - - - - - - - ReserveforEncumbrances 176,000 - - 176,000 - - - Measure M Fund Tumback 1,990,195 1,494,913 1.020,055 - - 4,41,810 63,353 Fair Value Adj. Reserve - - - - - - - Tumback Encumbrances 1,020,055 - - 1,020,055 - - Competltive 87,331 802,105 529,980 - - 1,444,680 (25,264) Competaive Encumbrances 529,980 - - 529,980 - - - 32 SUMMARY OF ESTIMATED 2008 -09 YEAR END FUND BALANCES Estimated Estimated Estimated Actual Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund l Account 2007 -08 2008 -09 in Out 2088 -09 2088419 2098 -09 AHRP Fund Appropriations Reserve (350,599) 761,258 - - - 291,342 119,317 Reserve for Encumbrances - - - - - - - Tide and Submerged Land Fund Appropriation Reserve - 9,896,732 1,439,520 3,826,534 3,123,300 4,388,418 - Fair Value Adj. Reserve 24,432 - - 24,432 - - - Appropriations Reserve (capital) - - - - - - - RecelveforEncumbrances 1,415,088 - - 1,415,088 - - - UpperBayReserve (4,731) - 86,200 - - - 81,469 Oil and Gas 240,000 - 40,000 - - - 280,000 Contributions Fund Misc Cooperative Projects (2,202,665) 5,521,315 271,475 - - 2,812,309 777,816 Bristol Street Relinquishment 498,762 - - - - - 498,762 PCH Relinquishment 3,611,827 - 149,704 - - 149,704 3,611,827 Environmental Contributions (1,113,676) - 435,327 - - 3,256,689 (3,935,038) Reserve for Encumbrances 856,506 - - 856,506 - - - Circulation and Transportation Fund Appropriations Reserve 1,547,934 695,000 602,023 - - 2,080,063 764,894 Fair Value Atlj. Reserve - - - - - - - Reserve for Encumbrances 602,023 - - 602,023 - - - Building Excise Tax Fund Appropriations Reserve 194,507 126,000 64,721 - - 335,921 49,307 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 64,721 - - 64,721 - - - EnvironmeMal Liability Fund Appropriation Reserve 2,635,872 515,000 27,780 - 117,400 68,680 2,992,572 Fair Value Adj. Reserve - - - - - - - RerveforEncumbrances se 27,780 - - 27,780 - - - Oil Spill Remediation Fund Aptimprial Reserve 16,139 500 5,362 - - 18,862 3,139 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 5,362 - - 5,362 - - - NewportAnnexation Funds Receipt Fund 10,800,000 360,000 - 1,400,000 - - 9,760,000 Fair Value Adj. Reserve- Receipt - - - - - - - Allocation Fund - - 1,200,000 - 1,200,000 - - Fair Value Adj. Reserve- Allocation - - - - - - - Building Fund - - - - - - - Fair Value Adj. Reserve - Building - - - - - - - ReserveforEncumbrances- Building - - - - - - - Library Debt Service Fund Appropriation Reserve - - 569,730 - 57Q713 - (983) Reserve for Debt Service 565,989 - - - - - 565,989 Assessment District Projects Appropriation Reserve 81 - 219,092 - 8,215,577 (7,149,262) Reserve for Encumbrances 219,092 - - 219,092 - - - Fair Value Adj. Reserve - - - - - - - Major Facilities Replacement New City Hall (78,434) - 22,037 - - 3,093,790 (3,150,187) Marina Palk (833,368) - 693,534 - - 9tfOE 4 (1,070,768) Sunset Ridge Park - - - - - 850,000 M50,000) Police Facility - - - - - 22,200 (22,200) Lifeguard Headquarters - - - - - 150,000 (150,000) Reserve for Encumbrances 715,571 - - 715,571 - - - CIOSA Fund Appropriation Reserve 2,666.713 100,000 - - - 1,753,500 1,013,213 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Bonita Canyon Development Fund - - - - - - Appropriatlon Reserve 784,140 2,000 - - - - 786,140 Reserve for Encumbrances - - - - - - - Marmara Library Fund Appropriation Reserve - - - - - - - ReserveforEncumbrances - - - - - - - 33 SUMMARY OF ESTIMATED 2008 -09 YEAR END FUND BALANCES Estimated Estimated Estimated Actual Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund l Account 2007 -08 2000 -09 In Out 2008 -09 21 2008 -09 OASIS Sr. Center Appropriation Reserve 110,801 - 1,144,992 - - 21,203,242 (19,947,449) Reserve for Encumbrances 1,144,992 - - 1,144,992 - - - Fire Station #7 Fund Appropriation Reserve 50,000 - 27,620 - 77,620 - ReserveforEncumbrances 27,620 - - 27,620 - Back Bay Science Center Fund - - Appropriation Reserve (796,802) - 71,977 - 454,933 570,242 Reserve for Encumbrances 71,977 1,750,000 - 71,977 - MISC SAH Projects Fund Appropriation Reserve (540,982) 7,528,500 258,976 - - 7,653,588 (407,094) Reserve for Encumbrances 268.976 - - 258,976 - - - Newpotl Bay Dredging Fund - - - - - - Permanent Endowment 3,857,000 - - - - 3,857,000 Appropriation Reserve 597,507 155,000 - - - - 752,507 Fair Value Adj. Reserve - - - - - - - Insurance Reserve Fund Workers' Compensation Reserve 12,670,420 3,549,421 - - 2,491,790 - 13,728,051 Liability Reserve 6,260,234 3,678,697 - - 2,710,606 - 7,228,325 Fair Value Adj. Reserve - - - - - - - Piedras Medical Fund Operating Fund 45,534 3,275,000 - - 1,099,000 - 2,221,534 Conversion Fund (91 - 2,701 - 2,275,000 - (537,230) Fair Value Adj. Reserve - - - - - - - Compensated Absence Fund Appropriation Reserve 2,230,044 2,355,456 - - 2,000,000 - 2,585,500 Fair Value Adj. Reserve - - - - - - - Equipment Fund Equipment Maintenance - 2,318,200 - - 2,200,322 80,000 37,878 Equipment Replacement - All Other 8,793,905 3,590,518 1,128,223 - 2,881,224 - 10,631,422 Equipment Replacement - PD 2,456,350 1,073,070 55,391 - 698,391 - 2,888,420 Fair Value Adj. Reserve - - - - - - - ReserveforEircumbrances 1,183,614 - - 1,183,614 - - - WaterEnteryriseFund - 18,545,586 001,334 - 18,639,657 4,036,268 (3,329,005) Water System Reserve 5,283,929 - - - - - 5,283,929 Stabilization Reserve 3,774,235 - - - - - 3,774,235 Future Infrastructure Reserve 607,006 - - - - - 607,006 Fair Value Adj. Reserve 57,656 - - 57,658 - - - Reserve for Encumbrances 743,676 743,676 10,466,504 18,545.586 801,334 801,334 18,639,657 4,036,268 6,336,165 Wastewater Enterprise Fund - 3,872,725 346,174 - 2,923,879 3,255,932 (1,960,912) Wastewater System Reserve 1,847,922 - - - - - 1,847,922 Stabilization Reserve 669,972 - - - - - 659,972 Future Infrastructure Reserve 334,276 - - - - - 334,276 Fair Value Adj. Reserve 15,254 - - 15,254 - - - Reserve for Encumbrances 330,920 330,920 3,188,344 3,872,725 346,174 346,174 2,923,879 3,255,932 881,258 TOTAL 163.329.781 226.062.923 37.178.978 37178.978 190:677.490 91.101 107.607.831 34 SUMMARY OF ESTIMATED 2009 -10 YEAR END FUND BALANCES - 150,13906 Estimated Estimated Estimated Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balann and l Account 2008 -09 2009 -10 In Out 2009 -10 2009 -10 2009 -10 General Fund - 150,13906 6,411,685 4,058,698 149,450,359 3,000,000 42,234 Accounting Reserves Reserve for Inventories 229,546 - - - - - 229,546 Reserve for Long term receivables - - - - - - - ReserveforPrepaidltems 127,836 127,836 Reserve for Encumbrances - - - - - - - Affordable Housing Reserve 1,686,724 - - - - - 1,686,724 Designated Reserves Reserve for Facilities Replacement Plan 23,500,000 - 2,500,000 - - - 26,000,000 Senior Citizen Site 23,790 - - - - - 23,790 Off Street Parking 116,441 - 11,000 - - - 127,441 Paramedic Program (Hoag) 777,871 - - - - - 777,871 Recreation Instruction Reserve 383,056 - 105,000 - - - 488,056 Park In Lieu Fees 522,650 - - - - - 522,650 In Lieu Parking Fees 563,468 - 67,000 - - - 630,468 Neighborhood Enhancement Res. A 256,690 - 32,000 - - - 288,690 Neighborhood Enhancement Res. B 1,191,279 - 293,000 - - 120,000 1,364,279 Oceanfront Encroachment (63,008) - 180,000 - - - 116,992 Cable Franchise 1,241,107 - 100,000 25,000 - - 1,316,107 START Video 316,417 - - - - - 316,417 Hoag Circulation Improvements 1,500,000 - - - - - 1,500,000 Contingency Reserve 19,190,312 - - 600,000 - - 18,590,312 Stabilization Reserves Appropriations Reserve (Operations) 13,469,978 - - 2,500,000 - - 10,969,978 Appropriations Reserve (CIP rebudget) - - - - - - - Fair Value Adjustment - - - - - - - Reserve for PIERS Rate Changes 5,000,000 5,000,000 TOTAL 70,034,157 150,139,606 9,699685 7,183,698 149,450,359 3,120,000 70,119,391 Ackerman Donation Fund Appropriations Reserve 14,345 22,000 - - - - 36,345 Appropriations Reserve - Scholarship 170,618 - - - 5,000 - 165,618 Appropriations Reserve - Hi Tech 9,482 - - - - - 9,482 Perm Scholarship Endowment Reserve 232,455 - - - - - 232,455 Perm Equipment Endowment Reserve 697,367 - - - - - 697,367 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrance - - - - - - - CDBG Fund Appropriations Reserve (9,336) 355,600 - - 322,022 53,600 (29,358) Reserve for Encumbrance - - - - - - - AOMD Fund Appropriations Reserve 448,149 106,000 - - 26,415 - 527,734 Reserve for Encumbrance - - - - - - - OTS Grant Fund - - - - - - - ReserveforEncumbrances - - - - - - - Asset Forfeiture Fund Appropriations Reserve 177,386 43,000 - - 56,860 - 163,526 Fair Value Adj. Reserve - - - - - - - ReserveforEncumbrances - - - - - - - SLESF - COPS Fund (800) 160,750 - - 160,750 - (800) Justice Assistance Grant (formerly LLEBG) - - - - - Appropriations Reserve - 67,197 - - 67,197 - - Fair Value Adj. Reserve - - - - - - - State Gas Tax Fund Appropriations Reserve 91,886 1,401,250 - 160,000 - 1,066,076 267,060 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Prop 1B Transportation Fund Appropriations Reserve 45,089 1,279,014 - - - - 1,324,103 Fair Value Ad). Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Traffic Congestion Relief Fund Appropriations Reserve (141,592) 807,268 - - - 750,000 (84,324) Fair Value Adj. Reserve - - - - - - - ReserveforEncumbrances - - - - - - - 35 SUMMARY OF ESTIMATED 2009 -10 YEAR END FUND BALANCES Estimated Estimated Estimated Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund /Account 2008.09 2009 -10 In Out 2009 -10 2009 -10 2009.10 Measure M Fund Turnback 63,353 1,214,977 - - - 500,000 778,330 Fair Value Adj. Reserve - - - - - - - Turnback Encumbrances - - - - - - - Competitive (25,264) 1,613,000 - - - 1,613,000 (25,264) Competitive Encumbrances - - - - - - - AHRP Fund Appropriations Reserve 119,317 - - - - - 119,317 Reserve for Encumbrances - - - - - - - Tide and Submerged Land Fund Appropriation Reserve - 9,535,710 - 5,483,891 3,051,819 1,000,000 - Fair Value Adj. Reserve - - - - - - - Appropriations Reserve (capital) - - - - - - - ReserveforEncumbrances - - - - - - - Upper Bay Reserve 81,469 - 97,206 - - - 178,675 Oil and Gas 280,000 - 40,000 - - - 320,000 Contributions Fund Misc Cooperative Projects 777,816 1,258,924 - - - 1,183,924 852,816 Bristol Street Relinquishment 498,762 - - - - - 498,762 PCH Relinquishment 3,611,827 - - - - - 3,611,827 Environmental Contributions (3,935,038) - - - - - (3,935,038) Reserve for Encumbrances - - - - - - - Circulation and Transportation Fund Appropriations Reserve 764,894 651,500 - 80,000 - 895,000 441,394 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Building Excise Tax Fund Appropriations Reserve 49,307 100,500 - - - 90,000 59,807 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Environmental Liability Fund Appropriation Reserve 2,992,572 45,000 - - 68,864 - 2,968,708 Fair Value Adj_ Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Oil Spill Remediation Fund Appropriation Reserve 3,139 - - - - - 3,139 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Newport Annexation Funds Receipt Fund 9,760,000 250,000 - 1,400,000 - - 8,610,000 Fair Value Adj. Reserve - Receipt - - - - - - - Allocation Fund - - 1,201 - 1,200,000 - - Fair Value Adj. Reserve - Allocation - - - - - - - Building Fund - - - - - - - Fair Value Adj. Reserve- Building - - - - - - - ReserveforEncumbrances- Building - - - - - - - Library Debt Service Fund Appropriation Reserve (983) - 570,698 - 570,697 - (982) Reserve for Debt Service 565,989 - - - - - 565,989 Assessment District Projects Appropriation Reserve (7,149,262) - - - - - (7,149,262) Reserve for Encumbrances - - - - - - - Fair Value Adj. Reserve - - - - - - - Major Facilities Replacement New City Hall (3,150,187) - - - - 5,000,000 (8,150,187) Marina Park (1,070,768) - - - - 2,000,000 (3,070,768) Sunset Ridge Park (850,000) - - - - 10,000,000 (10,850,000) Police Facility (22,200) - - - - - (22,200) Lifeguard Headquarters (150,000) - - - - - (150,000) Reserve for Encumbrances - - - - - - - CIOSA Fund Appropriation Reserve 1,013,213 50,000 - - - - 1,063,213 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - 36 SUMMARY OF ESTIMATED 2009 -10 YEAR END FUND BALANCES Estimated Estimated Estimated Estimated Budget Capital Year End Fund Balance Revenue Transfers Transfers Expenditures Improvements Fund Balance Fund l Account 2008 -09 2009 -10 In Out 2009 -10 2009 -10 2009 -10 Bonita Canyon Development Fund Appropriation Reserve 786,140 - - - - - 786,140 Reserve for Encumbrances - - - - - - - Mariners Library Fund Appropriation Reserve - - - - - - - ReserveforEncumbrances - - - - - - - OASIS Sr. Center - Appropriation Reserve (19,947,449) - - - - - (19,947,449) Reserve for Encumbrances - - - - - - Fire Station #7 Fund - Appropriation Reserve - - - - - - - ReserveforEncumbrances - - - - - - Back Bay Science Center Fund - Appropriation Reserve 570,242 - - - - - 570,242 Reserve for Encumbrances - - - - - - MISC SAH Projects Fund - - - - - - - Permanent Endowment (407,094) - - - - - (407,094) Appropriation Reserve - - - - - - - Newport Bay Dredging Fund Permanent Endowment 3,857,000 - - - - 3,857,000 Appropriation Reserve 752,507 89,000 - - - 841,507 Fair Value Adj. Reserve - - - - - - Insurance Reserve Fund Workers' Compensation Reserve 13,728,051 3,519,421 - - 2,529,400 - 14,718,072 Liability Reserve 7,228,325 3,408,697 - - 2,858,100 - 7,778,922 Fair Value Adj. Reserve - - - - - - - Retiree Medical Fund Operating Fund 2,221,534 1,501,500 - - 1,099,000 - 2,624,034 Conversion Fund (537,230) - 2,700,000 - 3,485,000 - (1,322,230) Fair Value Adj. Reserve - - - - - - - Compensated Absence Fund Appropriation Reserve 2,585,500 2,434,085 - - 1,750,000 - 3,269,585 Fair Value Adj. Reserve - - - - - - - Equipment Fund Equipment Maintenance 37,878 2,315,421 - - 2,278,087 140,000 (64,788) Equipment Replacement - AII Other 10,631,422 3,390,199 - - 3,127,000 - 10,894,621 Equipment Replacement - PD 2,886,420 832,945 - - 712,975 - 3,006,390 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances - - - - - - - Water Enterprise Fund (3,329,005) 18,396,998 - - 20,802,895 2,865,000 (8,599,902) Water System Reserve 5,283,929 - - - - - 5,283,929 Stabilization Reserve 3,774,235 - - - - - 3,774,235 Future Infrastructure Reserve 607, D06 - - - - - 607,006 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 6,336,165 18,396,998 - - 20,802,895 2,865,000 1,065,268 Wastewater Enterprise Fund (1,960,912) 3,829,477 - - 3,090,845 250,000 (1,472,280) Wastewater System Reserve 1,847,922 - - - - - 1,847,922 Stabilization Reserve 659,972 - - - - - 659,972 Future Infrastructure Reserve 334,276 - - - - - 334,276 Fair Value Adj. Reserve - - - - - - - Reserve for Encumbrances 881,258 1829 477 - 3,090,845 250,000 1,369,890 TOTAL 107.607.831 208.819.039 14.307,589 14,307,589 196,713,285 30,526,600 89,186,985 37 Department Budgets "To protect Newport Beach's unique quality of life for the full enjoyment of its residents, visitors and business owners and to direct the efficient and effective delivery of municipal services." Newport Beach is one of more than 100 California cities designated as a charter city. Unlike a general law city that only has certain powers granted by the State, a city governed by a voter - approved charter establishes its own powers and authorities. This provides for more local control. When Newport Beach voters approved the City's charter, they had a hand in determining how their city government is organized and retained the ability to enact legislation related to local, municipal affairs. The Newport Beach City Charter governs many city operations and sets forth a governing board of seven members. Though the seven members of the Newport Beach City Council each represent and reside in one of seven districts, they are elected at -large by all of the city's registered voters and therefore serve the broader constituency too. Serving as a City Council Member is considered a part-time job, but the actual time commitment often totals more than 40 hours a week. In addition to City Council meetings and study sessions, Council Members hold special committee assignments, meet frequently with local residents and business owners to discuss issues and projects, and regularly attend a variety of community events. Per the city's charter, another City Council duty is to hire a chief executive officer, called the City Manager, to run the day -to -day operations of the City. The City Manager oversees the hiring and management of the rest of the staff. While it is the City Council's responsibility to enact policy, it is the City Manager's job to implement policy. The City Manager, the City Clerk and the City Attorney are the only employees directly hired by the City Council. ` Includes Spheres Issues and Centennial expenditures `* Includes Spheres Issues The City Council's budget includes the cost of the City's membership in key associations that work towards common municipal purposes, like the League of California Cities and the Southern California Association of Governments (SCAG). 40 2006 -07 2007 -08 2008 -09 2009 -10 Actual* Actual ** Estimated ** Proposed`* Salaries and Benefits $ 229,203 $ 188,641 $ 196,311 $ 207,331 Maintenance and Operations $ 1,474,011 $ 1,345,098 $ 993,052 $ 959,919 Capital Outlay $ 462 $ - $ 7,000 Total $ 1,703,676 $ 1,533,739 $ 1,189,363 $ 1,174,250 ` Includes Spheres Issues and Centennial expenditures `* Includes Spheres Issues The City Council's budget includes the cost of the City's membership in key associations that work towards common municipal purposes, like the League of California Cities and the Southern California Association of Governments (SCAG). 40 In Newport Beach, the City Council reviews and approves two primary tools that are critical to implementing policy — the City's yearly budget and the various priorities that the Council sets. For 2009, the Council will follow these efforts (among others) closely: • Continue to seek and implement measures to minimize the adverse impacts of John Wayne Airport through the implementation of the City Council's airport policy. • Continue the organizational performance improvement effort through the data gathering of performance measurements resulting in comparing the City's organizational effectiveness with other agencies and internally. • Focus on the development and adoption of a FY 2009 -2010 budget which is balanced and which allocates the City's resources where they are most needed without adversely affecting services to the public. • Update the Facilities Financing Plan (FFP) twice in 2009 in order to determine how best to finance OASIS and how best to move forward with planning for City Hall and other priority projects. • Continue to enforce the City's group homes regulations in order to minimize the impacts on residential neighborhoods. • Continue the alignment of the City's codes, regulations and policies with the General Plan. • Reduce the fire hazard in lower Buck Gully in order to provide heightened fire protection to the community. • Continue to implement an effective traffic management plan by a variety of projects which improve traffic flows throughout the city. • Complete the schematic design phase and the EIR for the new City Hall and park site. • Provide more public parks and recreation facilities, with emphasis on active facilities where appropriate; construct a new OASIS facility for our seniors. • Continue with the process to determine eventual land use for the Banning Ranch property, pursuing both open space and development options outlined in the General Plan. • Continue to implement water quality improvement projects, while at the same time assessing the need to adopt a tiered water rate structure to assist in water conservation efforts. • Develop and implement a strategy, including a funding component, for the dredging of the lower bay. 41 "To provide service to the Mayor and City Council, City Manager, City Departments, and the public in a courteous, timely, and efficient manner while remaining neutral and impartial. To improve the administration of the affairs of the City Clerk's office consistent with applicable laws and through sound management practices to provide easier access to local government and fulfill our responsibility to the residents of Newport Beach." City Clerk's Office Staffing: 3 $381,140 City Clerk Assistant City Clerk Deputy City Clerk • Prepare and publish agendas for City Council meetings in accordance with the legal requirements for public meetings. • Record and maintain the proceedings of the City Council meetings. • Maintain official records associated with formal actions of the City Council. • Assist the public with research and retrieval of information, and retrieve and certify public documents. • Maintain the document imaging system in order to reduce staff time in searching, retrieving and copying records, as well as providing storage for permanent records. • Provide staff and the residents with on -line access to the Newport Beach Municipal Code; Council Policy Manual; Boards, Commissions and Committees Manual; applications and vacancy notices for Boards and Commissions; and City Council agendas, minutes and staff reports. • Assist the public in understanding and participating in the decision and policy making process. • Maintain the Appointive List for Boards and Commissions as required under Maddy Appointive List Act. • Process legal publications, postings and notices. • Ensure accurate codification of City- adopted ordinances. • Act as Filing Officer for the Political Reform Act of 1974 regulations (Campaign Disclosure Forms and Statements of Economic Interest). • Receive and open bids for City projects. • Receive and process Claims for Damages, and Summons and Complaints against the City. • Serve as the City's Election Official and receive petitions relating to initiatives, referendums or recalls. • Serve as custodian of the official records of the City and maintain custody of the City Seal. • Execute all ordinances, resolutions and contracts. • Administer oaths, affirmations and acknowledgements. • Process passport applications in accordance with U.S. Department of State procedures. 42 Budget Overview 2009 -2010 ($381,140) ■ Salaries - $236,371 (62 %) • Benefits - $98,784 (26 %) oAdvertising /Publications /General Liability - $9,486 (3 %) o Supplies /Maintenance - $23,999 (6 %) • Prof/Tech Services - $8,400 (2 %) • Travel /Meetings - $4,100 (1 %) 9u 1% The City Clerk's Office provides service to the Mayor, City Council, City Manager, and administrative departments, as well as to the public. As a service providing department, the budget is primarily allocated to salaries and benefits with a small amount budgeted for maintenance and operation costs. Salaries and Benefits Maintenance and Operations Capital Outlay Total Elections Grand Total 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed 2009 -2010 Projected $ 2006 -2007 2007 -2008 2008 -2009 Service Indicators Actual Actual Estimated Council Meetings, Regular 23 23 23 Council Meetings, Special or Adjourned 23 27 25 Resolutions adopted 95 83 85 Ordinances adopted 21 22 25 Claims /Summons and Complaints processed 118 98 120 Contracts /Agreements processed 117 182 120 Notices of Completion /Release Bonds 20 81 20 Documents processed to Orange County Recorder 36 58 35 Passports processed 453 319 320 Salaries and Benefits Maintenance and Operations Capital Outlay Total Elections Grand Total 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed 2009 -2010 Projected $ 314,754 $ 349,712 $ 326,462 $ 335,155 $ 50,733 $ 56,013 $ 65,804 $ 45,985 $ 11,684 $ - $ - $ 377,171 $ 405,725 $ 392,266 $ 381,140 $ 79,934 $ 157,368 $ 100,000 $ - $ 457,105 $ 563,093 $ 492,266 $ 381,140 23 25 85 25 120 120 20 35 320 43 "To maintain the delivery of high quality municipal services and legislate and manage the affairs of the City according to law and for the benefit of residents and property owners." Code & Water Quality Enforcement Division Staffing: 6 plus .25 FTE $768,329 Division Manager Water Conservation Coordinator Senior Code & Water Quality Enforcement Officer Three Code & Water Quality Enforcement Officers P/T Office Assistant TOTAL $4,473,895 21 Positions, plus 11.33 FTE City Manager Staffing: 6 $1,151,479 City Manager Two Assistant City Managers Executive Assistant to the City Manager Administrative Assistant Department Assistant Public Information Division Staffing: 2 plus 2.31 FTE $468,227 Public Information Manager Public Information Officer Seven P/T Production Assistants Harbor Resources Division Staffing: 7 plus 8.77 FTE $2,085,860 Division Manager Division Supervisor Harbor Resources Specialist Harbor Permit Technician Parking Lot Supervisor Marine Protection & Education Supervisor Maintenance Worker II 20 P/T Parking Lot Attendants 10 P/T Tidepool Rangers 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed Salaries and Benefits $ 2,551,104 $ 2,848,754 $ 3,081,074 $ 3,186,107 Maintenance and Operations $ 1,352,201 $ 1,042,883 $ 1,649,478 $ 1,263,788 Capital Outlay $ 96,019 $ 29,370 $ 26,000 $ 24,000 Total $ 3,999,324 $ 3,921,007 $ 4,756,552 $ 4,473,895 44 The City Manager As previously noted, the City Council appoints the City Manager to make sure the City's policies are implemented, its priorities are achieved and the day -to -day city operations run effectively. The City's Charter prescribes specific duties to the City Manager, including the power to appoint department directors and to develop the annual budget. The Charter also directs the City Manager to report back to the Council each year on the fiscal operations of the City, to see that the City follows the laws of the Charter and the State of California, and more. In addition to attending Council meetings, the City Manager convenes meetings of the City's management team (department directors) and of individuals and groups throughout the city. Other topics, more regional in nature, also fall under the City Manager's responsibilities. The City Manager's Office monitors the political (including legislative in both Washington, D.C. and Sacramento), and economic environment outside the city to ensure that external forces do not compromise Newport Beach's quality of life, public safety system or its finances. The City Manager's budget includes three key divisions — Code & Water Quality Enforcement, Harbor Resources and Public Information. Because the strategic issues supervised by the City Manager's Office can require the use of specialized expertise, this budget also includes funds for short-term contracts with consultants. Code & Water Quality Enforcement Division The City's Code and Water Quality Enforcement Division is among the most respected in Orange County. It has two major emphases: protecting the community's quality of life via the enforcement of the municipal code (regarding noise, nuisances, signage, zoning and more) and protecting Newport Bay and our ocean shoreline by implementing State and Federal clean water requirements. The Division is recognized for its outstanding, proactive education and enforcement efforts regarding "best management practices" (BMPs) for water conservation and water quality. Its active role in water conservation education is garnering the attention of communities throughout Southern California. An issue of particular importance to the Division relates to improving nuisance properties (dilapidated structures, trash, weeds, illegal dwelling units, and more) throughout the city. Newport Beach is known for its attractive, well- maintained residential areas and the Division is committed to helping maintain this quality standard in all city neighborhoods. Nuisance properties make up one quarter of the Division's total workload. Public Information Division The Public Information Division follows a strategic communication plan designed to maximize existing resources and develop new tools and channels to continuously improve the City's communication with residents, businesses and visitors. The Division assists city departments with public outreach for programs and projects, and in turn, gathers information from the community that often helps fine -tune these efforts. Media relations, community relations and video production are among the Division's main responsibilities. In FY 2009 -10, the City will unveil its redesigned website and new programming for NBTV. The Division's NBTV component — broadcast on Time Warner Channel 3, Cox Channel 30/852 and available through the City website — utilizes a team of part-time personnel (for research, editing and camera work) who work under the direction of one manager. NBTV programming includes Newport Beach Study Sessions and City Council meetings, and original program productions on city history, arts and culture, pet adoption, library services, city department functions and activities, coastal and harbor resources protection and public safety. 45 Harbor Resources Division The Mission Statement of this Division is to protect and improve the resources of Newport Harbor, Upper Newport Bay, and the ocean beaches to ensure their proper use and enjoyment by all things that derive life, recreation or commerce from our City's most important asset. More than 2,400 individuals and businesses operate a pier, marina, or mooring in Newport Harbor and therefore require a formal permit to access and use this resource. Habitat protection, water quality improvement and the myriad of regulations in Title 17 and Council Policies H -1 through H -5 demand specific attention by the Harbor Resources staff. The Harbor Commission, a seven - member board appointed by the City Council, plays an important role as well. The Harbor Resources Division also includes parking lot administration at Balboa Pier and at Corona del Mar, an innovative Marine Protection and Education program at the City's tide pools, and management of the property at the Balboa Yacht Basin which includes a 172 slip marina, restaurant, shipyard and apartments. Harbor Resources is located at the Balboa Yacht Basin at the end of Harbor Island Drive. Harbor Resources will focus on the following tasks this year: • Development of a Dredged Material Management Plan which will guide the City toward a complete Lower Bay dredging project, including the complex task of contaminated sediment disposal in certain channels. • Agency coordination for development of a plan to clean the Rhine Channel from its contaminants. • Inter - agency coordination for the completion of the Upper Bay Ecosystem Restoration Project. • Continued coordination and planning for the Marina Park project. • Various in -bay beach sand replenishment projects. • Changes to the mooring transfer rules and administration; realignment of the mooring field boundaries. • Improvements to our public docks along the peninsula, including a new public dock at the Rhine Wharf. • Inter - agency coordination and planning for the upcoming Marine Life Protection Area regulations along California's coastline. 46 Service Indicators Code & Water Quality Enforcement Division Administrative Citations Issued Notices of Violations Issued Water Quality Education Impressions Harbor Resources Division Dock Construction Permits Reviewed Dredging Permits Reviewed Fire Code Compliance Citations Issued Other Harbor Compliance Warnings and Citations Number of Vehicles at Balboa Pier Lot Number of Vehicles at CDM Lot Number of Students Trained /Educated and Public Contacts via Marine Life Refuge Program Number of Classes Coordinated by MLR Program Public Information Division NBTV News & Special Programs* Outside Government Programming Web Streaming of NBTV News Programs City Manager Resident Newsletter News Releases Public Education / Tours *Includes Study Sessions & City Council 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Projected 281 652 700,000 440 1,111 720,000 452 1,300 740,000 452 1,300 740,000 82 90 80 80 30 13 20 20 20 5 5 5 10 25 25 25 226,000 235,000 235,000 235,000 130,000 145,000 150,000 150,000 76,000 70,000 70,000 70,000 275 290 300 300 68 153 168 168 39 93 120 120 40 91 100 100 6 8 8 21 24 36 36 4 7 10 10 47 "The Human Resources Department delivers innovative and timely human resource services and leadership to enable the City, departments and employees to provide exceptional services to our residents and visitors." Human Resources partners with departments and employees to hire, compensate, support and develop a workforce that is dedicated to delivering high - quality services to the community. We continue to provide the tools, training and expertise needed to be informed about employment - related laws and practices minimizing the City's liability in employment matters. This includes such areas as workers' compensation, liability workshops and other risk management topics. The automation of HR processes and developing procedures for City -wide consistency continues to be a high priority. Strong City -wide training was identified as an important goal. As a result, Human Resources expanded its Training and Development in FY08 -09 by facilitating a City -wide Customer Care Initiative and a Supervisory Training Academy. Over 400 City employees participated in the half -day Customer Care workshop that featured such topics as improving communication and listening skills to better serve the City's customers. Approximately 80 new and experienced supervisors participated in the Supervisory Academy, which included workshops on effective leadership, supervision and team building skills along with employee development and effective performance evaluations. As part of the development of both training programs, HR partnered with key departmental personnel to ensure the programs would be effective for the participants and enhance the service we offer to our citizens. The tools provided were timely and relevant, and employees were able to immediately apply them to their jobs. In addition, we continued to provide new supervisors and managers with Preventing Workplace Harassment, Discrimination and Retaliation training which is required by AB1825 and monthly supervisory training through our Employee Relations Consortium. Provide opportunities for growth of the organizational culture that supports the City's values. • Minimize the City's liability in employment matters. Provide cost effective quality employment services. Create and enhance policies, programs and systems that support sound management practices. Offer viable resources to City employees. 48 TOTAL $2,357,506 10 Positions, plus 2.0 FTE Risk Management & Employee Benefits Staffing: 4.5 $880,730 Benefits Administration Contract Review & Insurance Compliance Disability Benefits & Retirements DMV Employer Pull Program DOT Drug Program Employee Assistance Program Employee Fitness Center Administration Employee Health Fair Employee & Retirement Counseling FMLA/HIPPA Compliance General Liability Insurance Procurement Loss Control New Employee Orientation Pre - employment Physical Exams Retiree Medical Insurance Safety Program Special Event Review Workers' Compensation Claims Administration PIERS Assistance Deferred Compensation Human Resources Administration & Operations Staffing: 5.5 plus 2.0 FTE $1,476,776 City Employee Activities & Events City -Wide Training Civil Service Commission Support Classification & Compensation Employee Identification Cards Employee Relations Employee Service Awards Employment Verifications Exit Interviews Grievances & Disciplines Labor Relations MOU Administration PARS Coordination Personnel Policies & Procedures Personnel Transactions Records Management Recruitment/Selection Tuition Reimbursement Unemployment Administration I® 50 2006 -2007 2007 -2008 2008 -2009 2009 -2010 Service Indicators Actual Actual Estimated Projected Full Time Recruitments 78 86 70 60 Pad Time Recruitments 38 59 95 95 Total Recruitments: 116 144 165 155 Tuition Reimbursements 190 197 250 250 Unemployment Claims 21 37 31 40 Personnel Transactions 1,430 1,816 1,650 1,650 Classification /Compensation Studies 20 28 20 15 Surveys for other agencies 190 190 120 125 Trainings Conducted 25 20 79 70 Contract Negotiations meetings 50 45 15 50 Employee Relations Issues 35 35 36 35 Benefit Transactions Actives & Retirees 1,480 1,700 1,900 2,120 General Liability Claims 135 94 82 88 Workers' Compensation & Disability Claims 176 148 137 145 Industrial Disability Retirements Processed 2 2 1 2 Retirements 32 21 25 30 Disability Claims 16 14 22 29 50 Trainings Conducted by Human Resources is 2006 -2007 Actual, 25 2009 -2010 2007 -2008 Projected, 70 Actual, 20 2008 -2009 Estimated, 79 Salaries and Benefits Maintenance and Operations Capital Outlay Total 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed $ 1,116,823 $ 1,189,739 $ 1,322,388 $ 1,450,831 $ 623,378 $ 629,849 $ 758,142 $ 900,675 $ 10,605 $ 173,109 $ 17,298 $ 6,000 $ 1,750,806 $ 1,992,697 $ 2,097,828 $ 2,357,506 51 "The mission of the Office of the City Attorney is to provide excellent, prompt, practical, solution oriented legal advice to the Council, staff, and Boards and Commissions of the City of Newport Beach. We seek to integrate the legal function with administrative and policy functions of the City at the most basic levels in order to assist in achieving the Council's objectives and protect the City from liability risks." The Office of the City Attorney performs the following functions: • Advise the City Council, City advisory boards and commissions, and City staff on all legal issues that they face on a daily basis in the complex area of municipal operations in California, including, but not limited to: • General laws and ethics in the day to day operations of the City, such as: • Open Meeting Laws • Public Records Act • Political Reform Act • Procedural Due Process; • Election matters such as the conduct of elections, campaign financing, and ballot materials and compliance; • Managing public property such as the Beacon Bay lease sites; • Personnel matters such as hiring, discipline, and Civil Service System; • Planning and Zoning such as assisting with permitting, policy, and long range planning documents; • Public projects and contracting such as assessment districts, rights of way, construction of City facilities; • Revenue and finance such as taxes, rates and fees; bond issuance; concession agreements and other income matters; and • Utilities issues such as oil field `royalties," operation and management of waste water systems, water rates; • Represent the Council, staff, and the City as an institution either directly or through special counsel relationships before administrative bodies, such as the California Coastal Commission and Regional Water Quality Control Board, and before all courts in all litigation such as contract disputes, specialty municipal litigation, environmental, and election matters; • Enforce either directly or through special counsel relationships all aspects of the municipal code in matters such as nuisance abatement, building regulations, and zoning enforcement; and • Administer the legal business of the City through managing in -house legal services and outside counsel relationships to assure excellent quality, responsiveness and value in performing legal work for the City. 52 The Office of the City Attorney is currently staffed with four and a half lawyers, and seeks funding for five full -time lawyers and one contract lawyer, to meet the demands of the coming fiscal year. We work together as a team, sharing responsibilities, in order to allocate resources to the areas of greatest need as the business of the City demands. Staffing sought for the 2009 -10 Fiscal Year would be structured as follows: TOTAL $2,403,871 8 Positions, plus .4 FTE City Attorney David R. Hunt (Administrative Assistant to the City Attorney, Debbie Alcaraz) Mayor and Council City Manager (Including Harbor Resources) City Clerk Outside Counsel: Specialty Litigation/Tort Claims Litigation Assistant City Attorney Aaron C. Harp (Office Assistant, Cristal McDonald) Administrative Services Building Department Planning Department Library Services Fire Department Police Department Code Enforcement (including Outside Counsel for Code Enforcement) Full -Time Deputy City Attorney Cathy Wolcott (Currently Permanent Part-Time) (Office Assistant, Cristal McDonald) Group Homes Sign /Banner Ordinance Projects and Assignments as Directed Assistant City Attorney Mynette D. Beauchamp (Office Assistant, Cristal McDonald) Public Works Department Utilities Department General Services Department Recreation and Senior Services Department Human Resources Department Full -Time Deputy City Attorney (Approved and To Be Recruited) (Office Assistant, Cristal McDonald) Litigation and Code Enforcement Support Projects and Assignments as Directed Paralegal Kristy Parker Contract Review Public Records Act Requests Liability Claims Code Enforcement (Dog Bites) Liaison to Outside Counsel Bench Marking Projects and Assignments as Directed Contract Deputy City Attorney Mary Binning (Temporary Part-Time) (Office Assistant, Cristal McDonald) Projects and Assignments as Directed 53 At present, the Office of the City Attorney has the following resources performing the roles as noted: • One City Attorney. Oversight of all legal services provided to the City, both in -house and outside counsel; management of the department; oversee combined budget for in -house services ($1,076,889 FY 2009) and outside counsel services ($1,437,450 FY 2009) for a total budget for legal services of $2,514,339, as amended; quality assurance; legal strategies and handling of sensitive matters. • Two Assistant City Attorneys: Direct Department representation and support and their related boards and commissions; quality assurance of legal work provided to assigned departments; special projects as assigned; supervise the legal work for their respective departments performed by Deputy City Attorneys and Paralegal. • Two and a Half (Time -Wise) Deputy City Attorneys: We are currently staffed with two three - quarter time Deputy City Attorneys, and Council has authorized recruitment of one additional full -time Deputy, which recruitment has yet to be completed. The Deputy City Attorneys perform task oriented assignments to support the City Attorney and Assistant City Attorneys; and stewardship delegated projects as assigned. • One Paralegal: Document custodian and information management; factual investigation; liaison to outside counsel on investigation and discovery issues; first level document review for consistency; tasks as assigned. • One Administrative Assistant to the City Attorney: Direct support to the City Attorney both secretarial and administrative; support of other department legal personnel as needed. • One Office Assistant. Staff support of four legal personnel, typing, calendar, scheduling, tasks as assigned. The Office of the City Attorney seeks approval for moving the last permanent part-time Deputy City Attorney position to a full -time position within this budget cycle. If this action is taken, there will be five and a half attorney positions, the City Attorney, two Assistant City Attorneys, two full -time Deputy City Attorneys, and one temporary, part-time, contract Deputy City Attorney. The additional capacity sought will provide litigation support services in order to allow the Office of the City Attorney to perform more litigation in- house, thus reducing the expense of outside counsel services over time. 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed Salaries and Benefits $ 838,967 $ 821,794 $ 1,024,016 $ 1,391,161 Maintenance and Operations $ 635,319 $ 801,530 $ 930,305 $ 1,008,710 Capital Outlay $ 6,019 $ 13,371 $ 10,018 $ 4,000 Total General Fund $ 1,480,305 $ 1,636,695 $ 1;964,339 $ 2,403,871 Insurance Reserve Fund Litigation $ - $ - $ 550,000 $ 250,000 Total City Attorney $ 1,480,305 $ 1,636,695 $ 2,514,339 $ 2,653,871 54 We have the following goals in order of priority: 1. Provide current, practical, solution oriented legal service to the Council, staff, and boards and commissions of the City by integrating the legal function into the policy and administrative functions at the most basic levels; this effort alone requires resources be dedicated to ongoing training and representation of boards and commissions and to day -to -day advice to staff and Council on legal issues as they arise in the City; 2. Catch -up on back logged legal work, addressing outstanding issues that remain from times of reduced availability of legal resources; 3. Begin bringing legal services back in -house from outside counsel, such as day -to -day advice on core legal issues, code enforcement, and appropriate specialty litigation; leaving outside counsel to perform appropriate tasks in three areas of service: such as handling unique legal issues that are needed for providing legal services that cannot otherwise be provided by the City in an in -house department. Ideally, outside counsel are used in three circumstances: (1) provision of specialty legal services that cannot effectively be provided by an in -house legal office due to their unique nature, bond counsel work for example; (2) for projects or litigation that are transitory and of such a magnitude an in -house office cannot effectively staff for them on an ongoing basis; and (3) tort claims litigation, which by the nature of the insured /insurer relationship makes it inconvenient to perform the services in- house. We are working on developing meaningful indicators of levels of service. We do not believe past indicators accurately, or meaningfully, measure the amount or quality of the legal services being provided to the City. In our four categories of service, our current workload is as follows: • Advice: Roughly speaking, we have received 251 requests for services from January 1, 2009 to present. We have opened 234 new advisory matters, which include contracts, liability claims, specialty advice matters, etc. • Represent: At present we are representing the City on two civil cases and two administrative claims; • Enforce: We currently have six active code enforcement matters pending, two criminal and four civil, with twenty -four additional cases assigned to outside counsel awaiting filing; • Administer. In addition, we oversee and monitory twelve ongoing outside counsel relationships dealing with current issues. In addition to assisting in some routine advice matters, those outside counsel represent the City in eight tort claims cases for monetary damages; two cases alleging employment torts; seven cases of municipal specialty litigation of a non -tort nature arising from municipal operations; and four cases arising from specialty land use, planning and zoning matters. Of those relationships, there are four general areas of legal work requiring very extensive dedication of resources: (1) dealing with the issues caused by the residential influx into the Irvine Business Complex and the litigation spawned by those problems; (2) addressing the issues resulting from the proliferation of sober living facilities and group homes in concentrations within residential neighborhoods of the City; (3) addressing the issue of eelgrass mitigation programs and their impacts on lower bay dredging; and (4) ongoing code enforcement activities to meet established Council objectives and address quality of life issues. 55 "To provide prudent financial management of publicly entrusted resources and to support the organization with the highest quality financial, administrative and information technology services." The Department's primary purpose is to act as the financial steward for the public and to provide a wide variety of support functions generally encompassed by finance, administration, automation and communication. We provide support throughout organization, and assist members of the public with city services and information. These functions are critical to the City's financial stability, as well as the City's ability to consistently deliver the high quality of municipal services our residents have grown to expect. 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed Salaries and Benefits $ 5,668,347 $ 5,921,034 $ 6,336,195 $ 6,713,053 Maintenance and Operations $ 1,071,724 $ 1,207,172 $ 1,370,981 $ 1,139,046 Capital Equipment $ 479,882 $ 233,704 $ 431,544 $ 387,719 Total $ 7,219,953 $ 7,361,910 $ 8,138,720 $ 8,239,818 56 58 4.97 $ 8,239,818 100.0% * Department Director & Deputy Director, Dennis Danner & Dick Kurth The Resource Management Division is the executive division of the Department that oversees four functional divisions: Fiscal Services, Information Technology, Revenue, and Accounting. Providing executive and administrative support, the Resource Management Division also provides financial planning, treasury management and a variety of specialized financial and technical guidance to the organization. Resource Management Staffing: 3 $537,041 • Department Administration • Budget • Investment & Cash Management • Financial Planning • Special Projects • Labor Negotiations Employee Benefits Other 57 Staffing Total Department Division Division Full -Time Part-Time Budget Percentage Manager Resource Management 3 - $ 537,041 6.5% Dennis Danner* Accounting 9 0.75 $ 1,205,196 14.6% Dan Matusiewicz Fiscal Services 17 2.12 $ 1,964,442 23.8% Lois Thompson Information Technology (IT) 17 0.50 $ 3,001,163 36.4% Paul Malkemus Revenue Division 12 1.60 $ 1,531,976 18.6% Glen Everroad 58 4.97 $ 8,239,818 100.0% * Department Director & Deputy Director, Dennis Danner & Dick Kurth The Resource Management Division is the executive division of the Department that oversees four functional divisions: Fiscal Services, Information Technology, Revenue, and Accounting. Providing executive and administrative support, the Resource Management Division also provides financial planning, treasury management and a variety of specialized financial and technical guidance to the organization. Resource Management Staffing: 3 $537,041 • Department Administration • Budget • Investment & Cash Management • Financial Planning • Special Projects • Labor Negotiations Employee Benefits Other 57 The Accounting Division is in charge of the City's overall accounting and financial reporting, audit management and the development and administration of the City's operating budget. The division monitors and implements new accounting pronouncements to insure the City adheres to generally accepted accounting practices and plays a key roll in the organization's overall financial analysis, planning, and policy development. The division also manages several complex accounting processes including: payroll processing, general ledger maintenance; debt administration, assessment district administration, grantaccounting and the performance of several key internal control procedures. Accounting Staffing: 9 Plus .75 FTE $1,205,196 ■ General Ledger Maint • Payroll • Costing, Research & Analysis • Budget Prep & Admin • Audit • Financial Reporting • Grant Admininstration Other The Revenue Division is responsible for overall revenue administration, including development, recovery, and analysis.. As local control over revenue streams has shifted to State and County agencies, Revenue staff has played an increasingly important role in the City's ability to maintain consistent service levels by monitoring legislative changes impacting municipal revenues, as well as reviewing the accuracy of subventions received from State and other local government agencies. This oversight maximizes the benefits arising from use of public property, and ensures a level playing field for all taxpayers within each tax base. In addition, the Revenue division provides several organization -wide services including centralized receivables management and related customer service, tax administration, fee schedule maintenance, income contract administration, reimbursement of State mandated costs, adjudication of all non - criminal actions taken by City Departments (e.g. parking and administrative citations), revenue specific compliance and allocation audits, license inspection and other revenue enhancement measures. Revenue Staffing: 12 Plus 1.6 $1,531,976 C O/ 58 • Tax Administration • Receivables & Collections • Adjudications • Contract Administration • Revenue Audits • Regulatory Permits Revenue Development Licensing The mission of the Information Technology Division is to deliver automation solutions and communications services to all City Departments, the City Council, and members of the Public by consolidating, developing and maintaining a dynamic, progressive, service oriented, information technology system. Information and communication technology is a complex, fast moving and ever changing industry. The City must embrace yet control these changes. Functions performed by the IT Division include: administration of shared computer systems, security, email & voicemail; development and administration of the City's web sites; centralized database applications development and support; network administration and training. The IT Division also supports a Geographic Information System designed to provide complex analysis and mapping capabilities. The Telecommunications section operates and maintains all City telephone systems and communication devices. Information Technology Staffing: 17 Plus .5 FTE $3,001,163 4% 4% • Application Development & Support • Computer Systems Administration • Geographic Information Systems • Communications Systems & Devices • other • Network Administration • Database Management • E -mail & Voice Mail Web Development Security This Fiscal Services Division provides a broad and diverse spectrum of fiscal processing solutions, graphics and print production, and shipping and receiving services. This division strives to deliver cost effective solutions while satisfying the organizations most basic needs. Services include central cashiering; parking meter collection and maintenance, accounts payable, purchasing, warehouse control of inventory and disposal of surplus equipment; mailroom and remittance processing, graphics and printing. Other activities include management of the Citywide purchasing card program, encumbrances, and contract administration. Adopting practices to accommodate emerging technology and evolving regulations is an ongoing requirement. Fiscal Services Staffing 17 Plus 2.12 FTE $1,964,442 4% ■ Centralized Cashiering ° 230/( ■Parking Meter Collection ■ A/P 9% ■ Graphics, Printing & Production 11% _ ■ Warehouse & Inventory Control ■ Purchasing 11 %' ■ Remittance Processing Postal Services 59 Each year, the City Council establishes priorities for City Staff. The following Council priorities established in January of 2009 involve Administrative Services and have been considered during the 2009 -10 budget development: • Continue the bench marking /performance measurement effort reviewing the final report and determining what further actions might be appropriate. • Update the Facility Financing Plan twice in 2009 in order to determine how best to finance the reconstruction of the OASIS Senior Center, City Hall and other projects. • Develop and implement a strategy, including a funding component, for the dredging of the Lower Bay. • Focus on development and adoption of a FY 2009 -2010 budget which is balanced and places budget resources where they are most needed. Other significant Department efforts for this fiscal year include: • Update user fee schedule. • Institute on -line travel companies TOT assessments. Pursue test claims before the Commission on State Mandates on Fire Fighter's Procedural Bill of Rights, Open Meetings Act II, Ethics Training and Compensation for Members of Local Agency Legislative Bodies. • Create a local government data clearinghouse. • Reduce IT server inventory /footprint and increase ROI through hardware virtualization. • Develop and implement offsite disaster recovery/replication project for enterprise database systems. • Develop deployment strategy for Microsoft Windows Operating systems. • Investigate, evaluate and test IP based communications systems. • Analyze network bandwidth utilization in order to develop strategies and solutions designed to meet and /or increase bandwidth where needed. • Upgrade the Sungard Public Sector suite of database applications. • Develop software tools and reports to facilitate benchmarking. • Participate in the development and conversion to new City Internet and Intranet sites. • Implement strategy to develop annual digital aerial photo library; aerial orthophotography flown annually that can be used to track/see changes in development across the city. • Link all City documents, related to a geographic location, to GIS. • Expand the use of field mapping units to other field crews. • Employ ArcGIS Sever to deliver faster, more intuitive web mapping applications. • Arrange for financing of proposed Assessment Districts 87 & 103. 60 Fiscal Services Accounts Payable Checks Issued 2006 -2007 2007 -2008 2008 -2009 2009 -2010 Service Indicators Actual Actual Estimated Projected Accounting 180,500 173,102 171,000 150,205 Financial Reporting Excellence Award Yes Yes Yes Yes Audit Reportable Conditions None None None None Single Audit Compliance Findings None None None None Total Budget Administered $215,694,856 $213,722,951 $282,340,080 2 $225,879,885 Paychecks Processed 27,405 28,157 29,000 29,150 Fiscal Services Accounts Payable Checks Issued 17,500 13,478 23,000 25,000 Total Value of Payables Processed $123,050,000 $108,506,108 $138,500,000 $140,000 Checks Deposited 180,500 173,102 171,000 150,205 Value of Currenty Deposited $3,098,734 $2,797,285 $2,753,407 $2,752,795 Purchase Orders Issued 707 811 830 1200 3 Images Printed 4,046,245 4,116,519 3,795,493 3,985,515 Printing & Binding Jobs 4,354 3,692 3,771 4,120 Mail Processed 217,269 221,044 225,000 220,000 Revenue Municipal Statements 205,014 174,854 176,318 182,000 Accounts Receivable Billings 9,884 9,027 9,685 11,000 New Business Licenses 4,813 5,165 5,200 6,250 Business License Renewals 13,158 14,117 14,000 18,411 Dog Licenses Issued 3,576 3,303 2,456 3,450 Parking Citations Processed 74,882 69,275 65,387 71,000 Administrative Citations Processed 4,659 2,764 2,249 3,500 Adjudications 3,229 3,599 3,571 3,600 Business Tax Revenue $3,770,172 $4,119,108 $3,800,000 $3,800,000 Business Tax Notices 13,011 31,968 a 35,006 39,765 Transient Tax Revenue $12,059,008 $12,751,518 $12,979,079 $13,000,000 Transient Tax Notices 3,115 3,104 3,200 3,200 Film Permits 142 168 170 150 Contracts Administered - 57 63 65 1 Budget Administered represents the gross budget administered (including internal service charges) 2 Increase due to unusually high CIP activity 3 Starting in FY10 Blanket Agreement and Maintenance Agreements will be counted in the total Purchase Orders Issued 4 Prior to FY08 only Business Tax Notices sent to new businesses were calculated; FY08 includes notices sent to businesses renewing their business license 61 The Newport Beach Police Department is committed to providing our Community with the highest quality police services possible to maintain the quality of life that is cherished by those who reside, work, and visit here. Our mission is to: "Respond positively to the Community's needs, desires, and values and in so doing be recognized as an extension and reflection of those we serve. Strive to provide a safe and healthy environment for all, free from violence and property loss resulting from criminal acts, and injuries caused by traffic violators. Manage inevitable change and welcome the challenge of future problems with creative solutions which are financially prudent and consistent with Community values." Internal Focus on Police Department: The Department will assess the needs of Department personnel and continue to furnish necessary tools to enable them to provide the highest level of service possible to the Community. These efforts will include strong emphasis on both sworn and non -sworn personnel, with focus on expanding training opportunities, providing career development, enhancing communications, providing family outreach, and increasing recognition of individual positive achievements. Leadership Development: Due to retirements, the Department continues to experience turnover within the supervisory ranks, and the development of future leaders is of critical importance for the organization. In 2008, the Department once again facilitated our in -house Leadership Development program. This was offered to all employees in both the sworn and non -sworn ranks, whether or not they are interested in future promotions. In the 2008 session, the Department opened up this training to members of the Newport Beach Fire Department as well. The Department will continue to provide this highly- informative development course once each year. In 2008, the Department began examining a variety of leadership development opportunities intended for current sworn and non -sworn supervisors at the various ranks. Based on this research, the Department was able to create a list of recommended courses for supervisors. In 2009, our goal is to implement a Supervisory Development Course, which will be intended for current supervisors. This Course will follow a similar format to the Leadership Development Course currently being presented to front -line personnel. Community Outreach: The Department will remain focused on enhancing communications with homeowners' associations, Neighborhood Watch programs, residents, neighborhoods, and business operators throughout the City. This will include exploring innovative ways of enhancing our Community policing efforts, including the re- evaluation of our Problem Oriented Policing (POP) program to ensure it is operating at maximum efficiency; increasing our electronic communications to the Community; placing emphasis on providing increased uniform presence in neighborhoods; and involving Department members from all levels of the organization in our overall Community outreach efforts. Crime suppression and the response to current crime patterns continue to be critical parts of this outreach. 62 Interdepartmental Interactions: As in years past, the Department will continue to focus on its outreach to other City departments. The intent of this effort is to maximize efficiency, increase communications, and enhance relations with other City staff members. This will involve more face -to -face interaction and increased involvement with other City departments to address Community issues. This will be an ongoing effort among the various units within the Police Department, involving members at all levels. This effort will facilitate enhanced efficiency between City departments, which should improve service to the Community in the process. Addressing Alcohol - Related Impact on the Community: The Department will continue to explore methods of ensuring we are effectively addressing the relationship between alcohol- related establishments and the Community. This will continue to be a multi- faceted effort involving education, cooperation, and enforcement. We will also be soliciting assistance from other City departments to enhance these efforts. Our desire is to create an environment of coexistence between residents and the high number of establishments licensed by Alcoholic Beverage Control (ABC). The Community's safety and quality of life will continue to be a top priority. The grant- funded ABC Liaison Officer position will continue into 2009. That officer's main focus is to facilitate education and law compliance of the ABC - licensed establishments in the City. D.A.R.E. Officer Rachel Johnson speaks with school -aged children about resisting negative peer pressure 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed Salaries and Benefits $ 33,231,570 $ 35,513,359 $ 37,206,584 $ 37,905,556 Maintenance and Operations $ 6,405,503 $ 6,785,406 $ 7,037,846 $ 6,701,601 Capital Outlay $ 386,122 $ 408,443 $ 387,069 $ 255,905 Internal Service Fund $ 403,054 $ 456,803 $ 698,391 $ 712,975 Total $ 40,426,249 $ 43,164,011 $ 45,329,890 $ 45,576,037 Sworn Personnel 148 149 149 149 Non -Sworn Personnel 92 92 92 92 Part-time (FTE) 15.55 15.55 15.55 15.55 Total Personnel 255.55 256.55 256.55 256.55 63 Chief of Police Traffic Fleet Maintenance Staffing: 10 plus 0.49 FTE Staffing: 33 plus 3.74 FTE Staffing: 2 $2,056,900 $5,468,415 $1,515,373 Professional Standards Traffic Services Parts Inventory D.A.R.E. Accident Investigations Automotive Service Media Relations Motors Equipment Replacement Environmental Services Parking Control Collision Repair Community Relations Crossing Guard Vehicle Maintenance Legal Affairs Traffic Education Crime Prevention Animal Control Detectives Citizens' Academy Special Events Planning Volunteer Program DUI Enforcement Staffing: 44 plus 0.19 FTE $7,794,242 Patrol Support Services Detective Services Staffing: 97 plus 4.29 FTE Staffing: 55 plus 6.84 FTE Crimes Against Persons $17,345,536 $10,682,596 Property Crimes Watch One Alarms Officer Juvenile /Sex Crimes Watch Two Communications Narcotics Section Economic Crimes Watch Three Video Unit Crime Scene Investigations Jail Unit Property Unit Photo Unit S.W.A.T. Polygraph Unit Vice /Intelligence Bicycle Unit Fiscal Services Crime Suppression Unit Canine Unit Records Section Crime Analysis Disaster Planning Training Section Auto Theft Task Force (O.C.A.TT) Helicopter Program (A.B.L.E.) Range /Armory School Resource Reserve Officer Unit Computer Systems Regional Narcotic Suppression Rio Hostage Negotiation Unit Planning /Research Program (R.N.S.P.) Facility Maintenance ABC Liaison Officer Electronic Equipment Repair Regional Computer Forensics Lab TOTAL $44,863,062 241 Positions, plus 15.55 FTE (Figures do not include Asset Seizure, other grant funds, or internal service funds) The Police Department is comprised of the following divisions of responsibility: Office of the Chief of Police, Patrol/Traffic, Detective, Support Services, and Fleet Maintenance. Under the leadership of Chief John Klein, the Department's management team includes three Captains and eight Lieutenants. Of the Department's authorized strength of 149 sworn officers, over 90% are assigned to Feld or investigative positions. Personnel related costs comprise approximately 84.2% of the Police Department's total budget, with the remainder devoted to training, technology, office equipment, supplies, and other operational costs. Detective COP 23% 5% Traffic Support 13% 3% Services Patrol 4D 56% Sworn Officers by Division 64 Detective Fleet 17% Maint. Traffic 4% COP 12% ° Support Services 24% Patrol 39% Budget by Division (NAFF and Grant Funds Not Included) IL � 1 NBPD Cadet Nick Ott (in costume as McGruff, the Crime Dog) and Crime Prevention Specialist Andi Querry reach out to some younger members of the Community at National Night Out Service Indicators Part One Crimes" Adult Arrests Juvenile Detentions Crime and Miscellaneous Reports Calls for Service CAD Events Domestic Violence Cases Investigated Number of Cases Assigned for Investigation Number of Cases Assigned per Detective Value of Property Recovered Field Interviews Conducted False Alarms Handled Animals Impounded Animal Control Citations Issued Fatal Traffic Collisions Injury Traffic Collisions Property Damage Collisions Vehicle Code Citations/Warnings Issued Other Citations Issued Parking Citations Issued 2006 -2007 2007 -2008 2008 -2009 2009 -2010 Actual Actual Estimated Projected" 3,083 3,055 2,875 3,011 3,289 3,196 3,395 3,397 308 267 225 235 10,278 10,289 10,458 10,517 69,299 69,524 71,791 71,555 94,223 84,851 98,316 98,044 228 221 190 193 4,464 4,321 4,441 4,363 312 315 314 307 3,787,506 2,865,401 3,181,156 3,326,915 5,109 4,422 3,868 3,913 3,681 3,719 3,651 3,516 509 550 562 567 898 815 1,028 985 6 6 4 5 529 539 451 457 875 867 791 803 16,342 17,828 19,372 19,770 3,274 2,996 3,771 3,827 67,170 70,150 65,385 67,277 Part One are the eight most serious crimes (Homicide, Forcible Rape, Robbery, Aggravated Assault, Burglary, Larceny -Theft, Auto Theft, and Arson) as defined by the FBI in the Uniform Crimes Reports. "* Projected Service Indicators for 2009/2010 Fiscal Year are derived from mathematical formulas based on historical data and are not indicative of recent downward trends. 65 "To reduce the loss of life and property from fire, medical, marine, and environmental emergencies through education, prevention, hazard reduction, and response." The mission statement above provides the framework for all of the goals and activities of the Newport Beach Fire Department. The Department's 156 full -time employees and over 225 seasonal employees provide 24 -hour protection and response to the City's residents and visitors. • Identify and reduce fire and environmental hazards that may threaten life and property. • Provide a safe, effective, and expeditious response to requests for assistance. • Develop an adequately trained work force to effectively perform their duties. • Participate in the community development planning process to improve fire and life safety. • Encourage department personnel to assume leadership roles in the organization. • Plan for response to natural and man -made disasters that affect the community. • Educate and train City employees and the community to assist them in maintaining a safe environment. Salaries and Benefits Maintenance and Operations Capital Outlay Total Non -Sworn Personnel Sworn Personnel Total Full -time Personnel Seasonal - (FTE) 66 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed $ 23,512,534 $ 25,057,708 $ 26,206,409 $ 28,523,865 $ 4,337,647 $ 4,948,481 $ 4,996,513 $ 5,040,013 $ 758,996 $ 290,652 $ 510,377 $ 190,810 $ 28,609,177 $ 30,296,841 $ 31,713,299 $ 33,754,688 15 15 15 15 138 141 141 141 153 156 156 156 31.77 33.13 33.13 35.26 Emergency Medical Services Staffing: 1.5 $2,151,992 EMS Financial Management Continuing Education Employee Health Exposure Control Medical Quality Assurance Medical Disaster Planning Training Staffing: 7 plus 10.74 FTE $2,097,882 Administration Staffing: 8.5 plus 1 FTE $1,436,487 Apparatus & Equipment Budgeting Communications Facility Management Mapping Personnel Purchasing and Procurement Fire Training Lifeguard Training Junior Lifeguard Program Lifeguard Cadet Program Junior Firefighter Camp Community Relations & Education Public Information Disaster Preparedness Emergency Management C.E.R.T. Program Community Disaster Preparedness Fire Prevention Staffing: 6 $1,361,446 Fire Code Enforcement Hazardous Materials Regulation Hazardous Vegetation Management Knox Box Access System Fire &Arson Investigation Fire Code Plan Checks Fire Code Building Inspections Special Event Management Safety Operations Staffing: 133 plus 23.52 FTE $26,706,881 Fire Suppression EMS Response & Transportation Ocean Safety /Beach Rescue Dive Team Rescue Boats Hazardous Materials Response Hazardous Situation Mitigation Fire Prevention Inspections TOTAL $33,754,688 156 Positions, plus 35.26 FTE 67 With strong roots and a long history, the Fire Department continues to develop and enhance its mission of superior safety, service, and professionalism. The Fire Department continues to build on past successes and strives to meet the future demands of a unique and expanding community. Today, the Newport Beach Fire Department places emphasis on Emergency Services, Fire Prevention, Disaster Preparedness, and the Training and Education of those who serve as well as those to be served. Emergency Services Firefighter and Lifeguard Operations The Newport Beach Fire Department will continue to provide the same high level of services that our community has come to expect. Emergency Medical Services Our emergency medical service responders rely on advanced equipment to save lives. Over the next year we will continue to provide leading edge emergency medical response. To achieve this, our highly trained Paramedics and Emergency Medical Services Responders will utilize the latest in medical treatment and technology available. Fire Prevention The goal of the Fire Prevention Division is to safeguard the community from fire and environmental hazards through programs providing for adherence to fire regulations, public education, and hazard mitigation. During the 2009 -2010 budget year, the Fire Prevention Division will be focusing its efforts on the City's hazardous wildland interface areas using new regulations created by passage of Senate Bill 1595 and guidelines developed by the Office of the State Fire Marshal. Training and Education The Newport Beach Fire Department continues to strive for excellence in training and education for both department employees and our community. Department employees participate in a combination of classroom instruction _ Nil =mom and field drills. Newport Beach Fire and Lifeguard personnel consistently receive the highest scores in the training classes completed. Firefighter Training ` Firefighter Training continues to improve with the new addition of our Santa Ana Heights Training Facility. We will continue f 4� to utilize this location to train our firefighters in the newest t equipment, firefighting and rescue techniques, and latest in medical procedures. Community Fire and Beach Safety Education The Fire Department also provides excellent community education. Department members provide safety instruction and training to school age children every year through the following programs: T t Junior Firefighter Safety Academy • Junior Firefighter Camp • Junior Lifeguard Program • Lifeguard Cadet Program • CPR in the Schools 68 The Fire Department will also be launching its improved website with better public information. Better communication with the community will continue to be a top priority. Disaster Preparedness The primary goal of the Disaster Preparedness Section of the Training Division is to continue to provide education and training to all City employees and residents. The 2009 -2010 goal for the City's Emergency Management Program, is to update the City's Emergency Management Plan (EMP). The purpose of the Emergency Management Plan (EMP) is to provide guidance for the City of Newport Beach's response to extraordinary emergency situations associated with natural disasters, technological incidents, and national security emergencies in or affecting the City of Newport Beach. This EMP describes the operations of the City of Newport Beach Emergency Operations Center (EOC), which is the central management entity responsible for directing, coordinating, and supporting the various City departments and other agencies in their emergency response activities. This plan does not address ordinary day -to -day emergencies or the established departmental procedures used to cope with such incidents. The EMP is required to be updated every three years by the California Emergency Management Agency (Cal EMA). Once the plan is updated, we will be conducting training and an exercise for EOC staff to ensure they understand their roles and responsibilities stated in the EMP. Community Preparedness The 2009 -2010 goals for community preparedness are to certify 100 residents as disaster service workers through the Community Emergency Response Team (CERT) training program, certify 50 CERT volunteers as mutual aid responders, host at least 25 neighborhood disaster response classes and continue disaster preparedness public outreach efforts. These goals will be met by hosting at least four CERT trainings programs, two in the winter and two in the fall, with two annual "Drill the Skills" days. Other offered advanced trainings include: HAM Radio class, CPR /AED class, Mutual Aid class, and a Shelter Management class. In addition to the CERT training program, neighborhood classes will continue to be offered throughout the community to further educate residents. [-7 Fire Operations Permanent Population: 83,361 Firefighters on duty per day: 39 117 Regular Full -time Suppression Staff 3 Battalion Chiefs 30 Fire Captains 30 Engineers 21 Paramedics 33 Firefighters 2 Firefighter /Paramedics on all Paramedic Rescue Ambulances Average work week: 56 hours (per FLSA standards) Lifeguard Operations Beach Population (Summer) per day: 100.000+ Lifeguards on Duty (Summer) per day: 70 17 Full -time Staff 225 Seasonal Lifeguards 38 Lifeguard Towers staffed on summer days 8 Patrol Units 3 Supervisor Vehicles 3 30' Rescue Boats 35 Jr. Lifeguard Instructors 1250 Jr. Lifeguard participants Fire Equipment 8 Engines 2 Trucks 3 Paramedic Vans 1 Battalion Chiefs Vehicle 70 71 2006 -2007 2007 -2008 2008 -2009 2009 -2010 Service Indicators Actual Actual Estimated Projected Fire Responses 175 393 371 300 Medical Responses 5,772 6,874 6,804 6,500 Fire Medics Membership 6,529 6,500 6,200 6,500 Water Rescues 3,916 3,848 4,809 5,000 Lifeguard Medical Aids 5,291 4,924 6,056 7,000 Boats in Distress/ Warnings 128 216 25 50 Preventative Actions 84,949 78,992 86,223 85,000 Fire Alarm Responses 791 812 1,232 1,250 Other Emergency Responses 1,671 2,387 930 3,000 Public Education Contacts 4,402 7,262 9,324 10,000 Fire Inspections 7,136 7,250 6,912 6,900 New Construction Inspections 917 931 992 1,100 Beach Attendance 7,580,988 7,315,536 7,681,651 8,000,000 71 "A responsive, knowledgeable team of professionals guiding community development in the public interest." Planning Division • Planners prepare and implement short and long -term strategies that promote City Council priorities for enhancing the physical environment and the character and quality of neighborhoods in Newport Beach. • Planners are responsible for interpreting and applying the provisions of the General Plan, Zoning Code, Local Coastal Program, and related codes. • Planners work with customers in determining appropriate uses of properties, in identifying suitable site plan configurations, and in designing buildings of size, scale, and character consistent with traditions of excellence that define Newport Beach. • Planners provide the staffing resources for the Planning Commission and the City Council for a variety of land use and development projects requiring public hearings pursuant to the Newport Beach Municipal Code. Economic Development Division • The Economic Development Division develops and implements the City's economic development policies and programs, including the Strategic Plan for Fiscal and Economic Sustainability. • Economic Development staff are the City's liasons to the Economic Development Committee, four Business Improvement Districts (BIDs) and many of the City's business associations and community -based organizations like the Mariners' Mile Business Association and the Newport Beach Film Festival. • Economic Development staff assist business owners and developers through the development review process, providing coordination among City departments, schedule management and problem solving. • Economic Development staff administer the City's Community Development Block Grant. 72 Planning Division Staffing: 20 plus .40 FTE $2,507,769 Planning Management Staffing: 6 City Council Staff Support Planning Commission Staff Support Project Assignment and Monitoring Staff Training and Professional Development Budgeting Inter - departmental Coordination Information Systems Management Code Administration Staffing: 6 Public Information Counter Real Property Information General Plan and Zoning Inquiries Local Coastal Program Inquiries Zoning Code Interpretation Development Plan Checks Use Permit Monitoring Code Enforcement Support Strategic Planning Staffing: 2 General Plan Administration Zoning Code Updates Local Coastal Program Implementation Housing Programs Special Studies Inter - agency Collaboration Legislative Monitoring Economic Development Division Staffing: 3 $536,642 (excludes CDBG Fund) Economic Development Strategic Plan Implementation Business Retention and Recruitment Process Assistance for Business Permitting Liaisons to Business Improvement Districts Wayfinding Sign Programs Special Studies / Projects Community Development Block Grant Administration Project Review Staffing: 6 Site Development Permits Major Use Permits Variances Tract Maps Reports and Recommendations to City Council Reports and Recommendations to Planning Commission Specific Plans and Planned Community Texts Coastal Residential Development Permits Minor Use and Modification Permits Comprehensive Sign Programs Condo Conversion and Parcel Maps 73 Planning Division Implement the General Plan - Complete comprehensive Zoning Code update - Gain State certification of updated Housing Element - Gain California Coastal Commission certification of Local Coastal Program Implementation Plan • Continue to improve customer service and streamline discretionary project processing • Continue to reduce the average zoning plan check to two weeks or less for first plan submittal • Enhance planners' expertise and customer service skills through on -going in -house and outside professional development and training courses • Continue planning case files electronic format archival program • Prepare and administer new development review processes as required after adoption of the new Local Coastal Program and Zoning Code • Manage the preparation of Environment Impact Reports for the following major projects: - Newport Banning Ranch - City Hall and Park Development Plan - Sunset Ridge Park - Newport Beach Country Club - Conexant residential development - Koll Center Newport residential development • Develop strategy to revise Planned Community texts that are outdated and inconsistent with the General Plan • Prepare General Plan revisions consistent with Coastal Land Use Plan amendments • Finalize Planning Department Procedure Manual • Continue to process Group Home and Reasonable Accommodation applications Economic Development • Update and continue to implement Strategic Plan for Fiscal and Economic Sustainability • Continue to assist business owners and developers through the development review process • Continue to administer the Community Development Block Grant 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed Salaries and Benefits $ 1,948,136 $ 2,185,544 $ 2,482,378 $ 2,647,622 Maintenance and Operations $ 850,740 $ 895,346 $ 1,444,282 $ 386,788 Capital Outlay $ 117,614 $ 38,627 $ 26,000 $ 10,000 CDBG Fund $ 114,061 $ 117,878 $ 142,806 $ 124,487 Total $ 3,030,551 $ 3,237,395 $ 4,095,466 $ 3,168,897 74 Projects Reviewed i Er J J Li Newport Banning Ranch Development Plan Koll / Conexant Residential Conceptual Development Plan �w c- a i 1 75 2006 -2007 2007 -2008 2008 -2009 2009 -2010 Approval Authority Actual Actual Estimated Projected City Council / Planning Commission 37 35 37 36 Zoning Administrator 158 137 76 70 Planning Director/ Staff 2,400 2,368 1,807 1,860 i Er J J Li Newport Banning Ranch Development Plan Koll / Conexant Residential Conceptual Development Plan �w c- a i 1 75 "To ensure the quality of life of those who live, work and visit the City by promoting building safety through regulating construction, building use and occupancy," The Building Department ensures the health and welfare of the residents of Newport Beach by regulating the construction, use, and occupancy of buildings and other alterations through the application of standardized model building codes. It continues a tradition that can be traced through recorded history for over 4,000 years in which people have become increasingly aware of their ability to avoid the catastrophic consequences of building construction failures. The Building Department ensures that the standards set by these codes for construction are met through plan review, permit issuance and on -site inspections. The Newport Beach Building Department continues to be a key member of the uniformity effort to develop a uniform set of codes and guidelines throughout Orange County. Through its efforts with the Orange County Chapter of ]CC, the Building Department promotes building safety through regulating building use and occupancy by taking a customer - oriented approach to finding educated, cost effective solutions. • Maintain a management system that effectively and efficiently utilizes resources to achieve the mission of the organization. • Continue enhancements to the "Accela" permit tracking and processing system. • Continue to look for ways to improve service delivery to our customers. • Facilitate compliance with City- adopted codes and State - mandated standards. • Continue to train staff on the new 2007 State building codes. • Continue to update correction lists, forms, handouts, standard plans, policies, and inspection standards according to the newly adopted 2007 State building codes. • Continue the quality assurance program for all department activities. • Continue to process permit applications efficiently and complete 90% of all plan reviews within four weeks turn - around goal. • Utilize new technological advances to make customer dealings with the Building Department more efficient and convenient. • Achieve consistency in plan check, inspections, and interpretations through staff training and interaction. • Continue to catalog and integrate the County records as they are received from the County of Orange for Newport Coast and West Santa Ana Heights for customer and staff access. • Continue to improve plan tracking and storage methodologies to provide access to plans and permits as easy as possible. • Expand our current on -line inspection information to enable our customers to read inspection comments on line. • Convert digital archive to GIS, allowing for easy access to permit and plan information in a centralized, web -based environment. • Adopt and implement State Green Building Code. 76 Highlights The Building Department is responsible for reviewing construction drawings and inspecting building construction to verify compliance with minimum building safety standards required by local and State construction codes. The Building Department budget is divided into three sections: Administration, Plan Check/Permits Services, and Inspections. The department revenue is generated by collecting fees for the services it provides. $5.0 $4.5 $4.0 C $3.5 $3.0 o > _ $2.5 v C $2.0 aki $1.5 cc $1.0 $0.5 $0.0 Building Department Revenue Oro 5� 9p CP 00 O� & O' Ol` OD Oro O� A00 A ,gyp* 0K 0§Y oil Ot OF 0y O ^� 07' O9 O?` OV (3 01 �� g O Fiscal Years *Estimated * *Projected This coming year one very important goal for the Building Department is the City Council adoption and implementation of the California Green Building Standards Code. Building Department staff is getting ready for applying the green building code by attending training and getting certified through green construction professional organizations. The Building Director set the example by attending training, taking the test, and getting certified by the United States Green Building Council. Additional Building Department staff is attending similar training on the new California Green Building Standards Code. The Building Department is participating in the City Council Green Task Force to make recommendations on the adoption of green building regulations. Administration* Staffing: 5 plus .33 FTE $606,268 Plan Check/Permits Services Inspections Staffing: 16 plus .83 FTE Staffing: 13 $2,476,037 $1,776,309 TOTAL $4,858,614 34 Positions, plus 1.16 FTE The Building Department pools clerical support staff for all three divisions under the Administration Division. 77 Administration Division • Provide customer service for telephone and walk -in customers; process utility releases; process applications for requests for modifications, alternate material or method of construction, and exemption from disabled access; process refunds • Set department policy and standard operating procedures • Inform and teach new California codes to the public Track and file building plans for all departments involved in development review Design and update building forms; responsible for correspondence and department web page Provide FEMA flood zone determinations Process complaints regarding unsafe or illegal construction • Assist customers with retrieving archived records, including plans, permits and support documents from microfiche and the digital database • Archive all documents, including plans, permits, supporting documents and microfiche into a digital database f New 1st floor plans bin Plan Check/Permits Services Division • Process applications and associated drawings for construction permits • Review construction documents for code compliance for structural, architectural, grading, and fire safety • Provide assistance on the technical requirements of codes over the counter to homeowners, contractors, architects and design engineers by Building Department staff engineers Provide over the counter plan check service by appointment Provide quality and timely processing of all construction documents and permits Produce a variety of statistical reports Consistently meet the stated goal of 90% of plan reviews within four weeks or less 78 Number of Customers Assisted 19,196 Total Customers Jan. 2008 to Feb. 2009 Inspections Division • Ensure compliance with the approved plans and applicable codes, and local ordinances • Confirm that site conditions are accurately reflected on the approved plans • Provide Residential Building Records (RBR) inspections upon the sale or transfer of residential properties • Utilize combination inspections • Maintain inspection records electronically in real time • Provide investigation of customer complaints on building safety, etc. • Initiate code enforcement action when appropriate 79 Customers assisted by an engineer 34% Customers assisted without an engineer 65 Customers that waited more than 30 minutes 1% Inspections Division • Ensure compliance with the approved plans and applicable codes, and local ordinances • Confirm that site conditions are accurately reflected on the approved plans • Provide Residential Building Records (RBR) inspections upon the sale or transfer of residential properties • Utilize combination inspections • Maintain inspection records electronically in real time • Provide investigation of customer complaints on building safety, etc. • Initiate code enforcement action when appropriate 79 Construction Activity $350 $303 $304 $300 o $239 $253 '0 $250 $225 $221 $227 $235 — $204 $209 > p $200 187 C g - 145 $150 o$100 �, 7U $80 U $50 LL $0 C�, 0� 0�O OA 00 qcj Off` Ob OA O§5 00 Oa ObV Cb OA 00 O°j 00 Or Off' 00 OI` OV OHO OA Ov Fiscal Years *Estimated EI7 Plan Check / Inspections 36% Permit Services 52% Administration 12% Salaries and Benefits Maintenance and Operations Capital Outlay Total Service Indicators Plan Submittals Permits Issued Building /Combination Permits Issued Grading Permits Electrical Permits Plumbing Permits Mechanical Permits Pool /Spa Permits Harbor Permits Residential Building Records Permits Fire Permits Total Permits Issued: Inspections Building Code Enforcement Inspections related to Complaints RBR Inspections Construction Inspections Total Inspections: 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed $ 3,384,868 $ 3,339,997 $ 4,261,150 $ 4,467,003 $ 678,087 $ 1,022,728 $ 484,207 $ 360,711 $ 23,363 $ 25,682 $ 34,227 $ 30,900 $ 4,086,318 $ 4,388,407 $ 4,779,584 $ 4,858,614 2006 -2007 2007 -2008 2008 -2009 Atonal Arti in Fetimatcrl ** 2009 -2010 Projected ** 2,344 2,852 2,727 2,301 2,416 220 15 0 ' 0 1,531 635 487 * 511 1,122 608 409 * 429 862 408 315 * 331 155 154 90 95 91 83 70 87 1,084 825 613 644 402 406 414 435 8,319 5,861 4,699 * 4,934 185 199 397 417 1,011 1,076 1,441 1,513 674 485 250 263 30,538 25,917 23,956 25,154 32,408 27,677 26,046 27,348 ` Significant number of additional permits are included with the combination permits. " Seasonal conditions and economic factors can significantly affect future projections. 81 "To provide cost - effective service in order to maintain a clean and safe city infrastructure to ensure a high quality of life for residents, the enjoyment of visitors, and the support of all other City departments." • Further reduce water consumption through the optimization of the computerized central irrigation controller system. • Facilitate community partnerships that encourage the proper disposal of household hazardous waste by residents. • Minimize the negative impacts of budget reductions on service levels. • Complete construction of CNG station at City Corporation Yard and approve contracts for the purchase of CNG refuse equipment. The General Services Department is responsible for providing maintenance support services to residents, visitors, and other city departments. The department is divided into six functional divisions that are responsible for residential refuse collection and recycling; maintenance of the City's urban forest, parks and landscaped areas; street sweeping, storm drains, tide valves, beaches, traffic signs, and public facilities; management and replacement of the City fleet of vehicles and equipment; and improvement of public streets and sidewalks. 82 Administration Staffing: 6 $892,761 Administrative Functions Customer Service Financial Management Parks and Street Trees Staffing: 18 $6,613,280 Tree Health & Safety Park & Median Maintenance Coordinate New Development & Public Works Projects Division Overview Administration Core Services TOTAL $29,063,928 122 Positions, plus 3.5 FTE Equipment Maintenance Staffing: 15 plus .75 FTE $5,405,087 Maintain, Repair, and Replace City Vehicles Ensure Safety & Environmental Compliance Refuse Staffing: 28 plus .5 FTE $6,138,709 Residential Refuse & Recyclable Collection Transfer Station Operation • Coordinate department operations • Provide administrative and financial support to department staff Field Maintenance Staffing: 23 plus .75 FTE $4,016,000 Roadway, Sidewalks, Curb /Gutter Repair & Replacement Street Signage Operations Support Staffing: 32 plus 1.5 FTE $5,998,091 Cleaning & Repair of Beaches & Facilities Street Sweeping Storm Drain Maintenance Tidal Valve Operation Graffiti Abatement • Manage contracts including refuse collection franchise contracts Primary Objectives • Ensure that the delivery of services aligns with the priorities and directives of Council and City Manager Ensure compliance with Federal, State, and municipal laws, regulations, and mandates Facilitate intradepartmental and community communication Contract administration Equipment Maintenance Core Services • Vehicle maintenance and repair • Vehicle specifications, purchase, and salvage • Ensure compliance with Federal, State, and Air Resources mandates and regulations Primary Objectives • Preventative maintenance and repair of all City vehicles (except Police) • Contract administration 83 Field Maintenance Core Services • Inspect and repair of asphalt and concrete surfaces including roadways, sidewalks, curbs, and gutters • Mark streets, parking lots, and curbs, and maintenance of traffic and street signs • Management and support of projects and special events Primary Objectives • Maintenance of infrastructure • Contract administration Operations Support Core Services • Facilities maintenance • Storm drain and tidal valve maintenance • Street sweeping • Beach maintenance • Graffiti abatement Primary Objectives • Clean streets, sidewalks, and beaches • Clean and maintain city buildings • Monitor and maintain storm drain and tidal valve system • Fabricate and repair fixtures and furnishings • Fabricate signs, banners, decals, and custom signage requests • Provide operational and logistical support of city departments that operate on the beach (Lifeguards, Police, and Recreation) • Coordinate CIP and construction projects • Contract administration Parks and Street Trees Core Services • Park, median, and tree maintenance • Special event coordination • Provide technical support for project review and development Primary Objectives • Perform scheduled plant and tree maintenance in parks and rights -of -way • Plan review and on -site inspection of new development and Public Works projects including repair and restitution of encroached /damaged public properties • Irrigation management and water conservation practices • Weed abatement for fire safety Special events support and traffic control Staff support to Parks, Beaches & Recreation (PB &R) Commission Refuse Core Services • Collection, transfer, and recycling of the residential waste stream • Management of commercial franchise program and Newport Coast residential contract • Compliance with state materials diversion mandate for environmental protection Primary Objectives • Collect residential refuse • Operate Transfer Station • Mandated diversion of recyclable materials • Contract administration 84 Special Projects In addition to scheduled maintenance, the General Services Department provides support to all city departments as a skilled labor force. Storm surges, athletic events, and city -wide celebrations are some of the scenarios in which cross - trained staff members can provide specialized support in order to maintain safety and mitigate damage. Administration Operations Support Personnel $796,000 Personnel $3,179,000 Contract Services $430,000 Equipment Maintenance Vehicle Replacement $412,000 Personnel $1,577,000 Vehicle Maintenance $410,000 Automotive Parts $369,000 Janitorial Services $291,000 Field Maintenance Parks and Street Trees Personnel $2,218,000 Contract Services $3,166,000 Asphalt Materials $308,000 Personnel $1,823,000 Concrete Materials $260,000 Tree Reforestation $90,000 Vehicle Replacement $205,000 Ficus Tree Maintenance $60,000 Refuse Personnel $2,724,000 Disposal Fees $1,443,000 Newport Coast Contract $607,000 Vehicle Replacement $484,000 Vehicle Maintenance $428,000 85 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed Salaries and Benefits $ 9,442,308 $ 9,815,926 $ 10,494,853 $ 10,740,391 Maintenance and Operations $ 9,609,291 $ 12,286,665 $ 12,735,615 $ 12,896,350 Capital Outlay $ 75,046 $ 32,141 $ 22,100 $ 22,100 Internal Service Funds $ 3,837,663 $ 3,792,464 $ 5,081,546 $ 5,405,087 Total" $ 22,964,308 $ 25,927,196 $ 28,334,114 $ 29,063,928 Authorized Full -time Personnel 125 127 122 122 Seasonal(FTE) 0.75 1.25 3.5 3.5 ' Includes Equipment Maintenance and Replacement Fund Expenditures (Internal Service Fund) 80 2006 -2007 2007 -2008 2008 -2009 2009 -2010 Service Indicators Actual Actual Estimated Projected Residential Refuse Collected (tons) 44,266 43,888 46,000 40,000 Beach Debris Collected (tons) 1,244 1,485 1,500 1,500 Diversion Rate 60% 54% 52% 52% Newport Coast Residential Refuse Contract $722,650 $763,816 $588,816 $606,553 Sidewalk Repair (feet) 59,459 58,000 56,000 51,000 Curb & Gutter Replacement (linear feet) 5,002 4,000 4,000 3,600 Street Sweeping (yards) 6,502 6,550 6,600 6,500 Street & Pavement Marking (linear feet) 998,570 1,090,000 1,000,000 500,000 Graffiti Incidents 3,282 2,500 2,600 1,100 Parks Maintained 54 56 55 56 Landscaped Acres Maintained 560 607 608 620 Trees Trimmed 17,713 15,550 16,000 15,000 80 Ma or Contract Services Annual Cost Alley Sweeping $84,782 Biological Monitoring Services (Back Bay View Park) $10,940 Biological Monitoring Services (Morning Canyon Park) $6,500 City Catch Basin & V -Ditch Cleaning $156,905 City Yard & City Hall Custodial Services $80,719 Materials Recovery Facility $1,433,120 Median & Roadside Landscaping $654,035 Newport Coast Landscape Maintenance $495,278 Newport Coast Residential Refuse Collection $588,816 On -Call Striping & Sign Installation $116,000 Park /Facility Landscape Maintenance $852,000 Sidewalk Grinding $25,000 Sidewalk Steam Cleaning $136,000 Tree Trimming & Pruning $817,997 Weekend Park & Beach Restroom Cleaning $42,096 Conclusion Communication is both the key driver and measure of success of the General Services Department. Residents, visitors, and other city departments provide daily feedback on how well their service needs are being addressed and how the process can be improved. This direct communication enables the Department to more efficiently and effectively fulfill its core mission of maintaining a clean and safe city infrastructure. r"►XrS° r A t: Native plants flourishing after revegetation efforts at Castaways Park. PE "Protecting and providing quality public improvements and services." The City of Newport Beach is committed to maintaining a high quality of life by providing essential infrastructure and public facilities. The Department of Public Works is responsible for managing a comprehensive and ambitious improvement program designed to meet the current and future needs of the community and to protect the City's physical and natural assets. Capital projects include improvements to the City's roads, intersections, bridges, sidewalks, storm drains, traffic signals, water quality and environmental features, piers, water and sewer systems, street lighting, public buildings, and parks. Another core service area focuses on the use of engineering expertise to solve problems and to promote a safe and efficient transportation system. Public Works adds quality and safety to our lives through the use of engineered controls and measures such as traffic signals, signage, and pavement maintenance. Public Works also protects public property from unpermitted encroachments, ensures the safety of utility company activities, private construction and special events in the public right -of -way, and reviews plans for residential and commercial development as they relate to the public right -of -way. The Public Works Team consists of 33 dedicated full time employees and is comprised of two divisions: Administration and Engineering Services. The Engineering Services Division is further divided into sections including Capital Improvement Program Delivery, Construction Management, and Transportation and Development Services. To accomplish the department's mission, staff manages a combination of contract employees, consultants and contractors to deliver projects and services. [-3 Administration Division Staffing: 9 plus .47 FTE $1,162,016 Strategic planning Organizational development Budget development / administration CIP management Contracts and grants administration Customer service / communications Permit issuance Centralized support services Records management Geographical information systems Ia JL 141611- TOTAL $5,749,632 33 Positions, plus 2.58 FTE Engineering Services Staffing: 24 plus 2.11 FTE $4,587,616 Capital Improvement Program Delivery Feasibility studies, planning, permitting, master plans Right -of -way acquisition, utilities coordination Environmental programming Project administration Construction management Public right -of -way inspection Community outreach / education Utility undergrounding district administration and coordination 2006 -07 Transportation and Development Services Traffic engineering, traffic studies, and transportation planning Traffic signal system operations, coordination and maintenance Neighborhood traffic calming Plan check services Subdivision engineering Land use coordination Surveying and mapping Encroachment permits and temporary street closures 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed Salaries and Benefits $ 3,651,831 $ 4,044,792 $ 4,537,179 $ 4,732,119 Maintenance and Operations $ 892,003 $ 1,037,054 $ 1,036,848 $ 993,278 Capital Outlay $ 129,223 $ 79,671 $ 58,972 $ 24,235 Total $ 4,673,057 $ 5,161,517 $ 5,632,999 $ 5,749,632 89 Connecting Priorities with Service Delivery In 2008, the City embarked on an organization -wide effort to identify and gather performance related data to improve the City's effectiveness in meeting the needs of the people of Newport Beach. The objective of the performance measurement system is to align community expectations and governing policy with service delivery. In addition to rating customer satisfaction and quality levels, Public Works is committed to the efficient delivery of services to maintain effective stewardship of public monies and resources and to accomplish City priorities and goals. 90 Mariners Park Renewal, rededicated in October 2008, is representative of how Public Works connects direction with resources and delivery. Mariners Park, located on Dover Drive at Irvine Avenue, is next to a public library and an elementary school and is home to a long- standing fourth of July community celebration held each year. With its many cooking, playing and sports amenities, the park is a good location for picnics and family gatherings. The renewal of Mariners Park involved five separate capital projects including: • construction of a joint -use library, including relocation of the tennis courts; • improved traffic access from southbound Irvine Avenue into the library parking lot; • demolition of the old library and restroom; • construction of sports park improvements; • construction of new restroom facilities and park maintenance equipment storage. Mariners Park is an active park and well used in the community. The improvements at Mariners Park received accolades from the sports leagues and the community at large. Synergy is created in the community as people gather to share in library services, sports, picnics, games and spontaneous enjoyment. The lack of field space for active sports has been an issue in Newport Beach. The construction of a new library adjacent to the park put active sport uses at the park on hold for four years. The renovation and redesign of Mariners Park and Mariners Library have resulted in improved facilities and services and increased capacity for its many uses. Public Works is pleased to serve our customers including the City Council and the departments of Recreation and Senior Services, General Services, and Library Services, who in turn serve you, the community. The Public Works Department will be focusing on the delivery of several City Council priorities for 2009, including: • Effective Traffic Management: Traffic congestion improvements are a top priority for Newport Beach. Phase one of a multi -year program to modernize and update the City's traffic signal system has been completed, including the installation of a traffic management center at City Hall. Phases two and three are currently under construction with design RPO of phases four through seven to begin in 2009. This modern traffic management system will allow staff to monitor the operation of our traffic signal system and make adjustments in "real time." City Hall and Park: Staff continues to work closely with the project's architect, program manager, departments, environmental consultants, and building committee to finalize the design for the new City Hall and Park. This is an exciting time for the City to make a lasting legacy and provide a civic center to serve the community for years to come. Public Parks and Recreation Facilities: Construction of the new OASIS Senior Center is underway with an estimated completion by October 2010. Work is progressing on the designs and environmental clearances for Sunset Ridge Park and Marina Park. Water Quality Improvement Projects: Staff continues to monitor and seek grant funding for several water quality projects, including management of the Upper Bay, Big Canyon Creek restoration, and Newport Coast runoff reduction. * Does not include assessment district project funds nor encumbered funds for work in progress Public Works -A Well- Engineered Machine 91 2006 -2007 2007 -2008 2008 -2009 2009 -2010 Service Indicators Actual Actual Estimated Projected CIP Funds Managed* $44,232,205 $43,925,093 $70,922,650 $57,590,987 City Council Staff Reports 116 139 135 125 Developments for Plan Check Review 539 484 385 385 Encroachment Permits Issued 581 477 400 400 Professional Services Agreements Administered 68 81 82 70 Temporary Street Closure Permits 738 744 500 500 Underground Assessment Districts Managed 16 12 12 8 Total Department Personnel 33 33 33 33 * Does not include assessment district project funds nor encumbered funds for work in progress Public Works -A Well- Engineered Machine 91 "To provide quality, cost effective utility services to the community of Newport Beach." • Meet the current and future needs for infrastructure, services, and resources for citizens and visitors. • Provide the City a safe and reliable water supply. • Operate and maintain the City's water, wastewater, oil and gas, and street lighting systems in an efficient and innovative manner. • Provide outstanding customer service and education to the public, other departments, and agencies. • Promote team spirit and pride through our actions and activities. • Encourage continuous employee assessment and development programs. • Facilitate the flow of information by maintaining a records management system. The Utilities Department is responsible for providing water service, wastewater collection, oil and gas production, electrical services, and street lights to the citizens of Newport Beach. Water is delivered to the tap, wastewater is transported for treatment, and streets and beach parking lots are made safer with lighting. The Utilities Department has four divisions: Electrical, Oil & Gas, Water, and Wastewater. 92 The Electrical Division team of five field personnel is responsible for the maintenance and operation of electrical services at all City facilities. These facilities include park sites, community buildings, water and sewer pump stations, oil wells, emergency generators, and over 6,500 street and parking lot lights. The Electrical team responds to over 1,000 service requests each year. The Oil & Gas Division provides contract administration and oversight for a small oil tank farm consisting of 16 wells in West Newport Beach. The operation and maintenance of the oil operation is out sourced. Natural gas is a by- product of the oil production which is delivered to Hoag Hospital. The Water Division, which consists of four sections (Water Maintenance and Repair, Water Meters, Water Production, and Water Quality /Systems Services), delivers water from both local and imported sources. A team of 28 field personnel operates the pumps, reservoirs, and pressure reducing stations, performs watertesting, provides meter reading services, responds to customer service requests, and performs year -round preventative maintenance of 2,746 fire hydrants, 8,004 shut -off valves, and 296 miles of transmission and distribution mains. The Wastewater Division team of 13 field personnel operates 21 pump stations and maintains over 200 miles of wastewater collection system and 90 miles of laterals that transports the City's wastewater to the County's trunk system for treatment at the Huntington Beach plant. The Wastewater Division's closed circuit television unit is working towards video taping the 230 miles of sewer main by 2010 to comply with the General Waste Discharge Requirements for the State of California. 93 * MCF = one thousand cubic feet "Acre Foot = 325,850 gallons 94 Wastewater Electrical Oil & Gas 13% 6% 3% Water 78% 2006 -2007 2007 -2008 2008 -2009 2009 -2010 Service Indicators Actual Actual Estimated Projected Electrical Division Miles Street Light Cable Installed /Pulled 1 1.29 4.61 1.25 Street Light Devices Replaced 922 1106 1269 1100 Emergency Responses 69 59 99 75 Number of Service Calls 1,072 1,262 1,254 1,300 Oil & Gas Division Barrels of Oil Produced 31,060 31,089 31,400 31,500 MCF' of Gas Produced 13,029 14,150 14,200 13,950 Barrels of Water Injected 350,694 411,854 403,211 403,000 Water Division Acre Feet" Water Purchased /Produced 18,725 18,077 18,100 18,300 Acre Feet of Reclaimed Water Used 300 265 300 300 Number of Fire Hydrants Serviced /Repaired 1,183 1,105 1,200 900 Number of Water Meters Read 78,165 78,206 79,704 79,744 Number of Main Breaks 5 11 9 8 Number of Service Requests 1,085 1,200 1,571 1,600 Wastewater Division Miles of Pipe Cleaned 226 212 232 230 Miles of Pipe Video Taped 12 38 29 35 Number of Dig Outs 80 56 30 50 Number of Service Requests 626 608 439 450 * MCF = one thousand cubic feet "Acre Foot = 325,850 gallons 94 Wastewater Electrical Oil & Gas 13% 6% 3% Water 78% TOTAL $24,500,499' 55 Positions, plus 8.5 FTE Electrical Staffing: 5 plus .5 FTE $1,462,862 City Facilities Electrical Service Recreational Field Lighting Parking Lot Lighting Street Lighting Wastewater Staffing: 13 plus 1.75 FTE $3,090,845 Sewer Main Cleaning Sewer Mainline Repair Pump Station Maintenance Sewer Lateral /Cleanout Replacement Doesn't include CIP 2006 -07 Actual 2007 -08 Actual Oil & Gas Staffing: 0 $728,897 Oil Production Gas Production Oil & Gas Remediation Water Staffing: 34 plus 7.25 FTE $19,217,895 Water Production Water Quality Meter Reading Reclaimed Water Customer Service & Education Water Maintenance & Repair Underground Service Locating 2008 -09 Estimated 2009 -10 Proposed Salaries and Benefits $ 5,417,281 $ 5,799,685 $ 6,125,001 $ 6,470,998 Maintenance and Operations $ 14,463,414 $ 14,700,195 $ 15,882,496 $ 17,954,851 Capital Outlays $ 37,228 $ 47,905 $ 123,270 $ 74,650 CIP $ 3,418,431 $ 3,806,512 $ 7,749,293 $ 3,115,000 Total Expenditures $ 23,336,353 $ 24,354,297 $ 29,880,060 $ 27,615,499 Charges for Services $ 21,328,711 $ 20,711,219 $ 21,976,475 $ 21,976,475 Intergovernmental $ - $ - $ 22,588 $ - Use of Money & Property $ 735,751 $ 661,783 $ 350,000 $ 200,000 Sales of Oil & Gas $ 1,725,754 $ 2,677,309 $ 2,000,000 $ 1,800,000 Other Revenue $ 156,367 $ (986,448) $ 69,248 $ 50,000 Transfer (To) From Reserves $ (610,231) $ 1,290,435 $ 5,461,750 $ 3,589,024 Total Revenue $ 23,336,353 $ 24,354,297 $ 29,880,060 $ 27,615,499 95 "To serve as the cultural, educational, and informational heart of the City through the Central Library and branch libraries." Library Service is the Newport Beach community's most valuable resource for educational, informational, and cultural enrichment. Under the direction of the Board of Library Trustees, the Central Library and its three branches, Balboa, Corona del Mar and the Donna & John Crean Mariners Branch, offer a diverse range of materials, information and special programs for every age group in our community. The Library connects with over 900,000 customers during the 3,550 hours that the doors are open each year. We also have resources available to our customers on -line 24/7. The department's core services are: • Provide current information that meets the varying needs of the Community through print, media and on -line resources. Deliver quality service to customers by providing accurate answers, quick responses and assistance. • Create an inviting and educational experience for the children & teens. • Have a commitment to Branch Libraries. • Plan programming for audiences of all ages. Provide Literacy Services. • Support Arts and Cultural events and programming. Library Services and Cultural Arts are supported by many volunteers including The Board of Library Trustees, Newport Beach Public Library Foundation, Friends of the Newport Beach Public Library, Newport Beach Library Literacy Board, City Arts Commission, Sister City Association, and City Arts Foundation. 96 TOTAL $6,629,814 43 Positions, plus 26.48 FTE Administration Staffing: 6 plus 2.99 FTE $1,318,492 Support of the Library Board Trustees, the Friends of the Library and Library Foundation Provide support in the areas of personnel, recordkeeping and marketing Facilities maintenance Financial monitoring and budgeting Information Systems Staffing: 1 $342,663 Maintain the Library's 230 computers and associated software Operate the Library automated system which is associated with the circulation, purchasing, processing of materials as well as how they display in the public catalog Maintain the Library network including internet access, WIFI access and customers' access to printing and copying Literacy Staffing: .40 FTE* $26,008 Provide tutoring for adult literacy learners Support the Library Literacy Board in raising funds and setting educational goals *The Literacy staff consists of 2 part-time employees; one of which is totally funded through donations and grants. Public Service Staffing: 31 plus 23.09 FTE $3,793,238 Serve customers at the Central Library and Branches seven days a week Circulate over a million items each year from a large collection of books, magazines, movies and audio discs for all age groups Information staff is available to answer questions and assist customers in person, by phone and via email Provide technology training to customers Plan and host programs for children, teens and adults throughout the year Create and update the Library's website to keep it user - friendly and informative Collection Staffing: 4 $955,442 Purchase materials in various formats to meet the needs of the Community Technical Processing support to order, receive and label materials Arts & Cultural Services Staffing: 1 $193,970 Support the City Arts Commission and the Sister City Association Arrange exhibitions at the City Hall & Library Galleries and Juried Art Shows Administer Arts & Cultural Grants Plan and execute programs and cultural events 97 Salaries and Benefits Maintenance and Operations Capital Outlay Total Expenditures 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Estimated Proposed $ 4,125,533 $ 4,232,264 $ 4,960,350 $ 5,051,385 $ 1,369,905 $ 1,505,524 $ 1,526,118 $ 1,504,329 $ 140,856 $ 149,175 $ 123,809 $ 74,100 $ 5,636,294 $ 5,886,963 $ 6,610,277 $ 6,629,814 Major Areas of Expenditures $6,000,000 $5,000,000 $4,000,000 $3,000,000 ■ 2008 -09 $2,000,000 ■ 2009 -10 $1,000,000 $- Salaries & Library Facilities Software & Benefits Materials Equipment Maintenance 98 Software & Salaries & Library Equipment Benefits Materials Facilities Maintenance 2008 -09 $ 4,950,968 1 $ 639,740 $ 439,529 $ 246,094 2009 -10 $ 5,117,204 1 $ 639,740 $ 452,029 $ 246,094 $6,000,000 $5,000,000 $4,000,000 $3,000,000 ■ 2008 -09 $2,000,000 ■ 2009 -10 $1,000,000 $- Salaries & Library Facilities Software & Benefits Materials Equipment Maintenance 98 Arts and Cultural Services reach out to the citizens each year with programs and events such as: • Concerts in the Park • OC Juried Art Show • Library Art Receptions • City Hall Art Exhibits • Imagination Celebration • Shakespeare in the Park • Newport Beach Film Festival lO 2006 -2007 2007 -2008 2008 -2009 2009 -2010 Service Indicators Actual Actual Estimated Projected Circulation 1,622,573 1,701,476 1,657,045 1,739,897 Customers Served in the Library 977,720 1,239,790 1,183,694 1,262,879 Reference Questions Asked 182,445 178,028 175,930 184,727 Program Attendance 37,280 41,987 42,171 43,014 lO "To enhance the quality of life by providing diverse opportunities in safe and well maintained facilities and parks. We pledge to respond to community needs by creating quality educational, recreational, cultural, and social programs for people of all ages." Vision: To be your first choice for connecting, people, play and programs. • Provide well rounded recreational and social programs for the Newport Beach community that enrich the lives of our residents ranging from infants to the active retiree. • Participate in and support efforts for the design, development and programming of Sunset Ridge Park, Marina Park, OASIS Senior Center, Coastal Peak Park, Banning Ranch Community Park and City Hall Park. • Recreation & Senior Services Divisions to work cooperatively to house senior programs and services during the OASIS Senior Center construction. • Reduce costs without compromising on quality of programs. The Department consists of three divisions: Administration, Recreation, and Senior Services. Under the guidance of the Department Director, and leadership of the Parks, Beaches & Recreation Commission, the Department is responsible for the creation, coordination, and implementation of recreational and social opportunities that serve a population ranging from infants to the very active retired community. In addition, this Department oversees the use of the City's 66 parks and facilities. The backbone of the Department's success is the numerous part-time staff out in the field serving the community as well as the numerous volunteers who join us on a daily basis to fulfill our mission. Their assistance to the full -time staff creates a solid foundation of a talented, skilled, and service oriented team. 100 Recreation Services The Recreation Division offers a wide variety of programs for tots, youth, and adults. These programs include year -round sports leagues, seasonal swim lessons, and many lifelong learning and fitness classes. Over 150 contractors provide class instruction offered through the Newport Navigator quarterly brochure. In addition 40 contractors work as officials, referees and scorekeepers for City adult sports leagues. Trained staff work in the swim programs, after - school programs, youth recreational sports programs, and day camps. The Division is staffed with nine full -time recreation professionals and up to 50 part-time staff such as recreation leaders, recreation clerks, lifeguards and swim instructors. The Division also includes four full -time field and building maintenance workers, two full -time department assistants, one full time and one part time park patrol officer. 'a City operated youth sports programs attract over 1000 children 'K• .a y w. s'�► annually. The Division also works closely with Youth Sport t'�'° Organization Members such as youth soccer and baseball to serve over 6000 youth annually. f The Division sponsored annual special events include a Surf Contest, CdM Scenic 5K, Winter Wonderland, Special t! - Olympics, Rose Parade Excursion, Spring Flashlight Egg Hunt, "'/ and the Independence Day Parade and Picnic. Picnic areas, ' w fields, and meeting rooms are available for reservation with staff processing over 1000 requests each year. There are over 30 t f playgrounds throughout the City for children ages 2 -12 years of $, age. In the coming year this Division will continue to maintain` the park site playground equipment, in addition to play surfaces, backstops and courts. The Division is also responsible for the maintenance of nine community facilities and coordinates Coastal Peak Park Special Event Permits by processing 250 permits per year for large and small events. In FY 2008/09 the Community Youth Center (CYC) was renovated to improve the safety, aesthetics and functionality of the facility. The renovated Center is equipped to serve the community for years to come with major focus taking place this year on reshaping the facility programs. The Recreation Division also works closely with various community partners to provide facilities and programming to the community. Some of our partners include: The Boys & Girls Club, Lawn Bowling Association, Newport Aquatic Center, Newport Theatre Arts Center, Girl Scouts and the Newport-Mesa Unified School District. Recreation Services Goals Continue to raise the quality of customer service, instruction and safety in programs through the implementation of the Benchmarking process. Raise the level of service expectations in contracted officials and instructors through audits and trainings. Implement Autism training and programming in partnership with the school district. Re -open and fully program the Community Youth Center at Grant Howald Park. 101 Senior Services The Senior Services Division is responsible for the operation of the OASIS Senior Center as well as numerous human service activities that reach out to the senior population. The goal of this Division is to provide older adults with activities and services that enrich their lives, prevent isolation, and provide them with a purpose in life. The Division also provides a variety of services which enhance the lives of seniors creating positive and successful aging experiences. It accomplishes this by providing programs and activities which address older adults' evolving needs. Staff stays current on programming activities that are most helpful to the senior population by assessing needs and welcoming senior participation in program ideas. The Senior Services Division has been successful at meeting the challenge of the ever - changing needs of older adults and has developed activities that are intellectually stimulating and physically active. The staff at OASIS has relationships with many community organizations in order to enhance and expand the services provided to the community, which include: South County Senior Services, OC Department of Health, Coastline Community College, University of California at Irvine, Hoag Memorial Hospital Presbyterian, Braille Institute, Health Insurance Counseling and Advocacy Program, and the Orange County Transit Authority. This coming year the Division will focus on the construction of the new OASIS Senior Center, choosing furnishings and outfitting the fitness center. Staff will do extensive planning and preparation for the programming, staffing, and policies that will be needed when the new facility opens up. The new Center will have an additional 12,000 square feet and will include a Health and Wellness Center, a large multipurpose room, a family room area, an informal library space, teaching lab with computers, 58 garden plots and additional parking spaces. The challenge during this fiscal year is to continue a cohesive set of senior services in an efficient and effective manner. 102 Senior Services Goals • Continue to work with the Project Team on the OASIS Senior Center rebuild. • Plan for programming, staffing, and FF &E needs for the new facility. • Keep seniors informed during the construction project. • Maintain continuity in service while under construction. • Revise the OASIS newsletter and develop a facility brochure. • Develop new policies and procedures for the OASIS facility. Administration Staffing: 3 plus .5 FTE $621,654 Front Office and Public Counter Services Fiscal Services Web Site and Online Registration Parks, Beaches & Recreation Commission Support Recreation Services Senior Services Staffing: 15 plus 26.98 FTE Staffing: 10 plus .85 FTE $5,352,078 $1,150,082 Youth Programs /Sports Recreational Programs Aquatic Programs Educational Classes Adult Sports Special Events City Youth Council Playground /Park Development Special Event Permits Youth Sports Commission Field /Facility Maintenance Facility Management/Reservations Contract Classes Marketing and PR Park Patrol Newport Coast Community Center 2006 -07 Actual Congregate and Home Delivered Meals Transportation Program Outreach Services Family Support Special Events Information and Referral Facility Management/Reservations TOTAL $7,123,814 28 Positions, plus 28.93 FTE 2007 -08 2008 -09 Actual Estimated 2009 -10 Proposed Salaries and Benefits $ 2,594,683 $ 3,049,947 $ 3,486,543 $ 3,771,319 Maintenance and Operations $ 2,505,814 $ 3,050,776 $ 3,535,310 $ 3,299,095 Capital Outlay $ 36,650 $ 121,328 $ 142,356 $ 53,400 Total Expenditures $ 5,137,147 $ 6,222,051 $ 7,164,209 $ 7,123,814 General Tax Revenue $ 2,241,512 $ 1,296,074 $ 3,329,014 $ 3,378,854 Fees for Services $ 2,390,256 $ 2,634,267 $ 3,417,008 $ 3,249,370 Other Miscellaneous Revenue $ 505,379 $ 2,291,710 $ 418,187 $ 495,590 Total Revenue $ 5,137,147 $ 6,222,051 $ 7,164,209 $ 7,123,814 103 1% % of Department Budget by Division • Dept Administration •Support Services YAdult Sports • Fee -Based Classes • Newport Coast •Aquatics •Youth Sports •Special Events 61CdM 5K • After School /Camps • Pre - School W Facilities s OASIS OASIS Transportation 104 2006 -2007 2007 -2008 2008 -2009 2009 -2010 Service Indicators Actual Actual Estimated Projected Recreation Services Special Event Permits 297 248 250 250 Facility Rentals 1,091 967 1,000 1,100 Program Attendance 324,689 309,385 315,000 325,000 Co- Sponsored Youth Programs 201,258 258,635 260,000 260,000 Senior Services Programs /Classes 76,800 77,003 75,000 55,000 Human Services 20,599 20,731 23,000 20,000 Transportation Services 14,728 15,279 16,000 16,000 104 FY 2009/10 Projected Recreation Revenue <cnnnn $138,000$110,960 $106. $50,000 ■ Support Services ■ Adult Sports M Fee Based Classes ■ Newport Coast Cmty ■Aquatics M Youth Sports V Special Events MUM 5K Run y Youth After Sch /Camps m Preschool Program Y Facilities OASIS Senior Center Funding Sources c�6 nee ®City Class fees ■City Funds OCity Rental fees O Friends of OASIS ■Hoag Hospital Grant $809.966 1 ■OCTA Grants ■Transportation fees IUS Other Budgets The City continues to provide for the financing of certain functions through the use of Internal Service Funds (ISF). The purpose of these funds is to facilitate the management of some types of expenditures on a centralized, as opposed to decentralized (by department) basis, without losing the visibility of each Department's share of the overall cost. Each Department has been required to budget for the cost of these functions at a pre- determined rate, as opposed to attempting to project actual costs at the Department level, which would be required if there was no ISF mechanism. Funds are then collected from each Department at the pre- determined rate by the Internal Service Fund during the course of the year. All actual expenditures for the function in question (for the City as a whole) are then made from the Internal Service Fund. The City has established four Internal Service Funds — Insurance Reserve Fund, Retiree Medical Insurance Fund, Compensated Absences Fund, and Equipment Maintenance and Replacement Fund. Insurance Reserve Fund. The Insurance Reserve Fund is used to pay all Workers' Compensation and General Liability expenses of the City. This includes insurance premiums, consultant fees, medical expenses, contract attorney costs, payments for judgments and settlements, and all other expenses connected with this function. The amounts paid into this Fund by the individual Departments vary. Each Department's budget base for Liability expenses was established by examining a ten -year history of claims and determining each Department's appropriate share, based on the nature of the claims themselves. That share was then used to establish each Department's percentage of the funding being set aside in the Insurance Reserve Fund for anticipated Liability expenses this year, and to address at least part of any reserve deficiencies. This year's contribution by departments, which constitutes revenue to the ISF, is projected to be $3,328,697. This should constitute sufficient resources to fund short term expenditures and accumulate resources to pay long -term claims. Each Department's share of the City's anticipated Workers' Compensation expenses was determined by an analysis of claims history by labor class in Newport Beach as compared to the same information for the State as a whole. Based on this data, appropriate rates were established for each labor class in the City. These rates were then used to determine the budget base needed in each Department to accumulate the total anticipated Insurance Reserve Fund requirement to pay all Workers' Compensation claims and related expenses for this budget year (approximately $2,529,400). Similar to the situation with Liability, there is an accumulated deficit for Workers' Compensation. Therefore $3,199,421, or a projected excess of $670,021 is being collected to cover the deficit. Retiree Medical Insurance Fund. In January 2006, the City has implemented a new defined contribution Retiree Medical Insurance Fund instead of the prior defined benefit program which will ultimately reduce the City's long -term liability for this program. The transition to the new program will take an estimated twenty years or more to fully implement, but our operating expenses will eventually be capped as we will only need to fund contributions for current employees and the City's unfunded liability will be zero. The contribution amount is based on a formula currently provided for in the Memorandum of Understanding between the City and the employees. This year, the City's cost for contributions for eligible full -time employees is projected to be $520,136. 108 Compensated Absences Fund. Departmental payments into the Compensated Absences Internal Service Fund are based on a percentage of salary. That percentage is set at a level which will accumulate a sufficient monetary base within the fund to accommodate current year expenses. This year's contribution level is 3.5% of salary resulting in a budgeted amount of $2,384,085. Any amounts collected in excess of the annual expense, reduce the long -term unfunded liability in this fund. Equipment Maintenance and Replacement Fund. The Equipment Maintenance and Replacement Fund is used to provide funding for the maintenance of almost all of the City's fleet of Rolling Equipment, and to accumulate funds for the eventual replacement of that equipment. Based on the City's maintenance experience, anticipated equipment life span, and projected replacement costs, rates were established for each class and type of equipment. These rates function much like vehicle rental rates from the perspective of the using Departments. Funds for replacement and for maintenance remain segregated. Maintenance funds are used to fully fund the General Services Equipment Maintenance Division, including the Auto Parts Warehouse, and certain other General Services Department overhead expenses which are directly attributable to rolling equipment maintenance, but are contained in the budgets of other divisions. Each Department Budget unit's share of this cost, based on the equipment it has in service, is contained on line 8022 of the respective M &O budget sheets. The Police Department has their own equipment replacement and maintenance program including a Police Fleet Maintenance Division. Recommendations for rolling stock replacement are made by each Department to the City Manager through the General Services Director. The City Manager then includes his final recommendation for Equipment Replacement action to the City Council as part of the annual budget submission. Money accumulated in the Equipment Replacement portion of this Fund can only be used for equipment replacement unless specifically reprogrammed by the City Manager. Each Department Budget unit's "contributions" to this fund, based on the equipment it has in service, can be found on line 8024 of the respective M &O budget sheets. For Fiscal Year 2009 -2010, City expenditures from Internal Service Funds are projected as follows: Workers' Compensated Compensation* Absences 14% 10% Equipment Maintenance 13% Retiree Medical Insurance* 26% =Equipment General Liability* Replacement 15% 22% * Includes legal services, insurance premiums, contract administration, claims & settlements, and payments to providers of medical service. 109 Most of the City budget is dedicated to a one -year operating plan for each department. However, certain budgetary components do not fit within this definition. Capital Improvement Projects (CIP) and debt service expenditures benefit more than one operating period. Since CIPs may have significant useful lives, expenditures are deemed to benefit both the current and future operating periods while debt service expenditures are deemed to benefit current, future, and past operating periods. An entire section of the budget document is dedicated to CIP expenditures; however Debt Service expenditures can be adequately covered within this section. Some proposed expenditures in the budget only benefit the current operating period but do not readily fit within the operating plan of any one department and /or its funding source cannot be relied upon to fund routine department operations. For lack of a more descriptive term, we often refer to non - departmental expenditures of this nature as other activities. Debt Service Expenditures Since the City does not issue debt instruments to finance operating activities, Debt Service Expenditures are the result of capital financing ventures. There are two principal reasons why debt instruments are issued. The first circumstance is when the cash flow for the construction or purchase of a long -term asset would cause a significant strain on the City's cash flow and the asset to be financed will benefit many service periods. In no instance would the City select the duration of a given debt instrument to extend beyond the expected life of the asset financed. The second scenario arises when an asset to be purchased may not cause a significant cash flow strain but it would be economically advantageous to finance the asset rather than to purchase it outright (e.g. occasionally the City can borrow money at a lower rate than its investment portfolio is earning). Library Certificates of Participation (COPS) In 1992 the City issued $7.5 million in COPs to finance the construction of the Central Library. The issue was subsequently refinanced in 1998 to reduce total debt service payments that resulted in an economic gain of $495,745. The Refunded Certificates Principal payments range from $245,000 to $535,000 from June 1, 2000 through June 1, 2019, at an interest rate ranging from 3.60 percent to 5.15 percent and are serviced by the General Fund. The Certificates outstanding at June 30, 2009, amounted to $4,335,000. Boating and Waterways Loan The City also has a loan from the California Department of Boating and Waterways forthe purchase and rehabilitation of the Balboa Yacht Basin. The original loan in 1987 was for $3,300,000. This loan is payable in thirty annual installments of $237,062 at a 4.50 percent rate of interest, which began on August 1, 1987. The outstanding balance at June 30, 2009, amounted to $1,119,613. The loan is funded entirely by Tide and Submerged Lands Fund revenue sources. 110 Office Equipment Leases The City occasionally enters into lease- purchase agreements to finance the acquisition of copiers, computers, telecommunications or other office equipment and upgrades. The terms of the leases normally range from three to five years and are typically payable monthly. Currently there are no outstanding leases of this nature. Debt of this nature is serviced by whichever fund derives the benefit of the equipment. In most circumstances the General Fund enjoys the benefit of office equipment purchases of this type and would therefore service this debt. Rolling Stock Leases Most City vehicle purchases do present a cash flow challenge and are therefore purchased outright except when financially advantageous conditions exist. However, the City does own and operate some rolling stock including fire engines, ladder trucks, vactor trucks and other heavy equipment that can be several hundred thousand dollars per vehicle. These items are periodically financed through lease- purchase agreements, but at this time we have no lease - purchase agreements. Water Revenue Bonds In 1995, the City issued $17,100,000 of water revenue bonds to finance the construction and acquisition of groundwater storage and transmission facilities. This debt was refinanced July 1, 1998 for an economic gain of $418,469. The bonds are secured by a pledge of net revenues of the Water Fund. The bonds bear interest ranging from 3.60 percent to 4.50 percent. Semi- annual debt service payments are payable on February 1 and August 1 (totaling $1.6 million per annum). At June 30, 2009, the outstanding balance was $1,585,000. Newport Coast Special Assessment District Relief Because the Newport Coast area was not incorporated into the City limits when much of the public improvements that serve this area were constructed, the improvements were financed by private property special assessments. Had the Newport Coast area been incorporated within the City limits at the time the improvements were constructed, the City would have likely participated in funding much of the public improvements. Before this area was officially annexed into the City limits, the City entered into a pre- annexation agreement with the Newport Coast Committee of 2000 where the City agreed to reimburse residents and thereby reduce the cost of certain private property special assessments. As a part of the pre- annexation agreement, the Irvine Ranch Water District (IRWD) transferred $25 million to the City in exchange for the right to continue to provide water utility service to this area. With this $25 million from IRWD, the City dedicated $7 million toward the construction of the Newport Coast Community Center which opened in 2007 and will reduce the special assessment levies by $1.2 million a year for 15 years. At June 30, 2009, $9,600,000 was outstanding. rii Community Development Block Grant (CDBG) Loan The CDBG program is a federal revenue source that is restricted to programs and projects that benefit low and moderate income areas. In August of 2002, the City was granted a $2.4 million loan that is secured and will be repaid by future block grant allocations to partially finance the Balboa Village improvements. Commonly known as a "Section 108 Loan," this loan will be repaid over 20 years in $215,000 installments. As of June 30, 2009, the outstanding balance of this loan was $1,972,000. Debt Service Estimates FY 2009 -10 Original Balance Issuance 0710112009 Additions Deletions 2010 Balance Total Principal 06/3012010 Payments Interest Paid to Date Year of Final Payment Water Revenue Refunding Bonds 14,225,000 1,585,000 - (1,585,000) - 1,585,000 14,225,000 2010 Balboa Marina Loan 3,457,930 1,119,613 - (186,679) 932,934 237,062 50,383 2,524,996 2016 Pre - Annexation Agreement 18,000,000 9,600,000 - (1,200,000) 8,400,000 1,200,000 - 9,600,000 2017 Refunding Library COP 7,330,000 4,335,000 - (345,000) 3,990,000 565,447 220,447 3,340,000 2019 Section 108 Loan 2,400,D00 1,972,00D - (89,000) 1,883,000 197,535 108,535 517,000 2024 Total Debt Service 45,412,930 18,611,613 (3,405,679) 15,205,934 3,785,044 379,365 30,206,996 Other Activities Asset Forfeiture Funds Funds derived from the City's participatory share of State and Federal assets seizures are accounted for separately from other funds due to special restrictions placed on the use of these proceeds. These funds can only be used to supplement but not subsidize law enforcement activities. Therefore, this funding source is not used to fund regular departmental operations. Office of Traffic Safety DUI Grant (OTS) The City received a grant award from the Office of Traffic Safety to provide federal funding for the Selective Traffic Enforcement Program (STEP). This program provides funds to be used for DUI checkpoints and saturation patrols, as well as, the hiring of one full -time traffic enforcement officer with a vehicle and other job - related equipment. The grant stipulates that these funds are to be segregated from departmental operations. Supplemental Law Enforcement Service Fund (SLESF) State Assembly Bill 3229 provides funds to the City to be used exclusively for front line law enforcement services. The Bill stipulates that SLES funds are to be segregated and used to increase policing efforts and not be used to supplement departmental operations. 112 Air Quality Management District Funds (AQMD) State Assembly Bill 2766 provides cities with a modest annual budget to encourage the reduction of air emissions. The City uses its AQMD funds to support the employee rideshare program and to subsidize the cost of the electric vehicles used to supply City services. Ackerman Donation The City is the beneficiary of lease proceeds of certain commercial property donated by the Carl Ackerman Family Trust. The property was given to the City subject to a December 18, 1992, 15 -year lease. The lease gave the lessee an option to purchase the property and sets out in detail the method to exercise the option, the option price, and conditions of the purchase. On August 8, 2003, the lessee exercised the option to purchase in the amount of $1,940,000. As a condition of the lease, 60 percent of the proceeds were paid to the University of California, Irvine Foundation and the City is required to create a permanent endowment with the remaining 40 percent. Interest earned from the endowment will be accounted for and used to purchase high tech library equipment and for a City administered scholarship program. Environmental Liability Fund As part of the City's franchise agreements with commercial solid waste haulers, the City collects 5.50 percent of their gross receipts that are set aside to defray the cost of any legal or environmental costs that might arise connected with the collecting, hauling and dumping of waste originating within the City. These funds are used to provide the City with environmental liability insurance and to conduct waste related environmental assessments. 113 The City of Newport Beach Capital Improvement Program (CIP) serves as a plan for the provision of public improvements, special projects, on -going maintenance programs, and the implementation of the City's master plans. Projects in the CIP include improvements and major maintenance on arterial highways, local streets, and alleys; storm drain and water quality improvements; bay, pier, and beach improvements; park and facility improvements; water and wastewater system improvements; transportation safety and traffic signal improvements; and planning programs and studies. The proposed FY 2009 -10 CIP consists of 72 projects representing over $30 million in new appropriations and $27 million in rebudgeted funds for a total CIP budget of $57,590,987. Partial or full funding for major facilities projects such as City Hall and Park, Marina Park and Sunset Ridge Park is also included in this budget. The CIP was developed with input from all City departments, citizens, and City Council members. Projects were prioritized and summarized by available funds and reviewed by the Public Works CIP team. Representatives from each department were given an opportunity to discuss their funding priorities. Projects removed from the FY 2008 -09 budget were also reconsidered for funding during this review. The projects recommended for approval were presented to the City Manager in March and were again discussed with each department. The proposed CIP was finalized in early April for presentation to the City Council in May. CIP Budget by Category FY 2009 -2010 (includes rebudgets) Miscellaneous $8.3, 15% Facilities $7.9, 14% Wastewater $2.5, 4% Water $4.6, 8% Streets and Drainage Water Quality $15.9, 28% and Environmental $1.6, 3% Traffic Parks, Harbors $2.8, 5% and Beaches $13.9, 23% dollars in millions Funding of the capital projects, including preliminary estimates for projects to be rebudgeted, is derived from multiple funding sources, and is shown in the chart above. Projects are organized by primary function or benefit into one of the following categories: Facilities; Streets and Drainage; Traffic; Parks, Harbors and Beaches; Water Quality and Environmental; Water; Wastewater; and Miscellaneous. 114 Highlights of the proposed CIP budget for FY 2009 -10 are presented by category as follows: Facilities Projects organized under Facilities include construction, rehabilitation and repair of City buildings and facilities. Major projects within this category exceed $7.9 million and include: • Design and environmental for new City Hall and Park ($6,000,000) • Incidental construction related expenses and furniture, fixtures and equipment (FF &E) for the Oasis Senior Center ($1,700,000) • Repairs and improvements to other City facilities, including the Corporation Yard, Community Youth Center, Santa Ana Heights Equestrian Facilities and Back Bay Science Center Administrative Wing ($230,634) Streets and Drainage Projects organized under Streets and Drainage include construction, rehabilitation and repair of City roads, alleys, medians, bridges, sidewalks, streetlights, slopes and tide structures. Projects within this category approximate $15.9 million and major highlights include: • Street and alley construction and rehabilitation, including Balboa Boulevard Rehabilitation, Central Balboa Peninsula Rehabilitation, Corona del Mar Street Rehabilitation, Dover Drive, Westcliff Drive, Avon Street, Tustin Avenue, Ocean View Avenue, Irvine Avenue Realignment — University Drive to Bristol Street, Jamboree Road Improvements — Bristol /Fairchild, Lido Isle and Via Lido Pavement Rehabilitation, Ocean Front Alley Replacement and EIR/Preliminary Plans ($8,923,378) • Bridge improvements ($3,177,140) • Streetlighting ($1,057,095) • Drainage and tide structures ($1,017,550) • Slurry seal projects ($650,000) • Sidewalk improvements ($600,500) • Median and landscape improvements ($461,000) I15 Traffic Projects organized under Traffic include traffic signal system maintenance and improvements, neighborhood traffic management, pedestrian improvements and signage. Projects within this category approximate $2.8 million and major highlights include: • Traffic signal modernization ($1,130,000) • Pedestrian improvements ($1,126,900) • Neighborhood traffic management and studies ($273,000) • Traffic signal rehabilitation ($250,000) Parks, Harbors and Beaches Projects organized under Parks, Harbors and Beaches include improvements or repairs to the City's parks, harbors, docks, wharfs, piers and beaches. Projects within this category exceed $13.9 million and major highlights include: • Park improvements, including Sunset Ridge Park, Marina Park and Eastbluff Park playground equipment ($12,100,000) • Harbor improvements, including public docks access improvements, mooring layout design, Rhine Wharf Channel public dock repair and Newport Harbor dredging permit ($1,173,125) • Beach improvements, including bulkhead and seawall repairs, sand replenishment and eelgrass mitigation ($680,000) Water Quality and Environmental Projects organized underWaterQualityand Environmental include studies, improvements and programs that benefit the City's natural resources. Projects within this category exceed $1.6 million and major highlights include: • Buck Gully Canyon stabilization and flood control project ($1,140,000) • Runoff reduction and irrigation improvements ($404,820) • Resource management plans ($96,000) 116 Water and Wastewater Projects organized under Water and Wastewater are funded from respective service charges and are used for the rehabilitation and expansion of these services. Projects within these categories exceed $7 million and major highlights include: • Water transmission and water main improvements ($4,075,000) • Reclaimed water irrigation project ($500,000) • Sewer pump station improvements ($1,864,000) • Sewer pipeline improvements ($650,000) Miscellaneous Projects organized under Miscellaneous are ones that do not fit into any other category and include capital purchases and special projects. Projects within these categories exceed $8.3 million and highlights include: • Santa Ana Heights utility undergrounding ($7,340,845) • Oil Field improvements ($430,000) • Capital purchases ($310,000) • Corp Yard Fleet Shop modifications ($140,000) • CIP project management ($90,000) Conclusion The City continues to undertake an ambitious and wide- ranging capital improvement program. The projects, both significant and diverse, will serve all areas of the City. It is the City's policy to appropriate sufficientfunds for all projects scheduled during the coming budget year. Many of the projects require multiple year terms to complete them. In such cases, only the current phase identified to be completed during FY 2009 -2010 is budgeted and appropriated. Subsequent phases of a project and projects requiring more time or funding are reconsidered at the appropriate time. Our project delivery team of engineers, support staff and consultants are tasked with managing more complex workloads while maintaining high quality standards. Creative project management solutions and alternative delivery methods continue to play a key role in our future success. 117 Appendices TIDE & SUBMERGED LAND FUND Information will be updated and included in the final Resource Allocation Plan 120 CAPITAL ASSET SCHEDULE as of June 30, 2008 Libraries Balboa Year of Historical Description Acquisition Cost Administration and Services 1958 $240,465 City Hall Complex 1930 $2,347,623 Corporate Yard - General Services 1955 $6,131,259 Safety 1956 $532,415 Fire Station #1 - Balboa 1962 $81,615 Fire Station #2 - Headquarters 1966 $94,419 Fire Station #3 - Fashion Island 1971 $888,366 Fire Station #4 - Balboa Island 1994 $1,420,602 Fire Station #5 - Corona del Mar 1950 $237,135 Fire Station #6 - Irvine Avenue 1957 $376,073 Fire Station #7 - Santa Ana Heights 2005 $11,872,633 Fire Station #8 - Newport Coast 2002 $1,816,350 Lifeguard Headquarters 1989 $556,483 Police Station 1973 $3,318,746 Libraries Balboa 1906 $223,225 Central 1992 $15,268,031 Corona del Mar 1958 $240,465 Mariners 1957 $7,054,442 Harbors, Beaches, and Recreation 15th Street Restrooms 1956 $532,415 19th Street Restrooms 1940 $2,000 38th Street Park 1925 $212,988 Arroyo Park 2003 $17,578,871 Back Bay View Park 2006 $2,650,000 Bayview Landing Open Space 2008 $1,989,330 Beach and Harbor Right of Way various $52,705,580 Balboa Community Center 1956 $156,246 Balboa Island Park 1973 $162,397 Balboa Beach - Parking Lots and Booth 1986 $1,619,492 Balboa Pier 1940 $3,558,364 Balboa Pier - Concession 1982 n/a Balboa Pier Restroom 1957 $245,489 Balboa Theater 1998 $480,000 Balboa Yacht Basin - Apartments /Garages /Parking 1960 $150,110 Balboa Yacht Basin - Galley Cafe 1988 $44,000 Balboa Yacht Basin - Headquarters / Restrooms 1984 $158,746 Balboa Yacht Basin - Land 1930 $1,276,308 * Leasehold improvements made by Lessee not valued 121 CAPITAL ASSET SCHEDULE as of June 30, 2008 (cont.) * Leasehold improvements made by Lessee not valued 122 Year of Historical Description Acquisition Cost Balboa Yacht Basin - Piers and Docks 1984 $3,079,395 Bayside Park 1926 $490,865 Bayview Park 1985 $3,917,422 Begonia Park 1926 $373,609 Big Canyon - Land 1959 $9,696,650 Big Canyon Fire Training Facility 2008 $917,488 Bob Henry Park 1997 $4,480,305 Bolsa Park 1994 $99,474 Bonita Canyon Sports Park 2002 $3,726,351 Bonita Creek Park 2002 $7,071,802 Boy Scout House 1960 $2,000 Boys and Girls Club 1971 n/a Buck Gully Restrooms 1956 $13,442 Buffalo Hills Park 1970 $4,371,663 Bulkheads various $2,357,628 Canyon & Harbor Watch Park 2006 $850,000 Castaways Park 1997 $803,052 CDM Beach - Concession 1970 $30,994 CDM Beach - Parking Lot and Booth 1957 $5,574,889 CDM Beach - Recreation 2003 $180,896 CDM Beach - Restrooms 1956 $54,883 Channel Place Park 1958 $504,202 Cliff Drive Park 1917 $1,188,603 Cliff Drive View Park 1975 $147,668 Eastbluff Park 1965 $557,822 Ensign Park 1973 $804,466 Ferry Landing Restrooms 1962 $28,917 Galaxy Park 1962 $255,697 Gateway Park 1999 $1,014,620 Girl Scout House 1956 $24,665 Grant Howald Park 1964 $278,216 Grant Howald Park - Community Youth Center 1988 $867,529 Harbor View Nature Park 1974 $4,167,542 Inspiration Point 1953 $16,000 Irvine Terrace Park 1960 $1,703,456 Jasmine Creek Park 1959 $48,961 Kings Road Park 1974 $210,482 L Street Park 1924 $41,948 Las Arenas Park 1956 $133,438 Lido Park 1973 $94,219 * Leasehold improvements made by Lessee not valued 122 CAPITAL ASSET SCHEDULE as of June 30, 2008 (cont.) Other 26th Street Parking Lot Year of Historical Description Acquisition Cost Lookout Point 1953 $16,000 Los Trancos Canyon View Park 2006 $1,280,000 Marine Education Facility 2003 $511,687 M Street Park 1930 $12,763 Mariners Park 1957 $2,783,732 Newport Aquatic Center 1987 n/a * Newport Coast Community Center 2006 $15,324,797 Newport Island Park 1938 $110,256 Newport Pier 1940 $3,558,364 Newport Pier - Concession 1990 n/a * Newport Pier - Restrooms 1989 $305,188 Newport Shores Park 1906 $57,258 Newport Theater Arts 1973 $359,002 Newport Village Park 2006 $2,290,000 Oasis Senior Center 1975 $2,022,104 Ocean Front Parking Lot 1919 $302,258 Old School Park 1917 $24,829 Peninsula Park 1929 $651,343 Rhine Wharf Park 1974 $52,620 San Joaquin Hills Park 1965 $1,162,974 San Miguel Park 1983 $2,796,293 Spyglass Hill Park 1970 $499,239 Spyglass Reservoir Park 1970 $312,377 Sunset Park 1970 $311,435 Sunset Ridge Park 2006 $5,175,000 Veterans Park 1994 $52,795 Washington Street Restrooms 1935 $320,945 West Jetty View Park 1917 $8,276 West Newport Community Center 1988 $1,200,000 West Newport Park 1972 $5,592,191 Westcliff Park 1962 $729,952 Other 26th Street Parking Lot 1965 $85,848 30th Street Parking Lot 1987 $1,039,429 Balboa Bay Club - Land 1918 $1,049,252 Bayside and Marguerite Parking Lot 1950 $83,494 Beacon Bay - Land 1919 $750,103 * Leasehold improvements made by Lessee not valued 123 CAPITAL ASSET SCHEDULE as of June 30, 2008 (cont.) Infrastructure Road System Year of Historical Description Acquisition Cost Buck Gully 2006 $16,180,000 Cannery Village Parking Lot 1989 $1,146,634 John Wayne Gulch 2006 $3,920,000 Mariners Mile Parking Lot 1976 $642,081 Palm Street Parking Lot 1906 $55,721 Vacant Land behind Central Library 1992 $6,448,622 Equipment various $1,184,301 Rolling Equipment various $22,227,654 Other Equipment various $4,542,890 Infrastructure Road System various $1,801,807,414 Storm Drain System various $55,844,643 Bicycle Paths various $42,975,504 Oil Wells various $1,145,496 Walls various $1,860,103 Water System Utility Yard 1987 $2,222,243 Water Reducers various $82,079 Water Meters various $1,184,301 Water Lines /Mains various $69,521,232 Fire Hydrants various $341,839 Reservoirs: Big Canyon 1959 $24,086,298 Spyglass 1972 $418,244 16th Street 1996 $3,800,000 Capitalized Interest 1995 $1,034,462 Pump Stations various $8,125,224 Wells 1996 $3,417,000 Equipment various $185,521 Sewer System Sewer Lines /Mains various $34,136,670 Pump Stations various $8,457,500 TOTAL $2,362,272,241 * Leasehold improvements made by Lessee not valued 124 EQUIPMENT MAINTENANCE AND REPLACEMENT FUND Schedule of Rolling Equipment Replacement Public Safety Departments Other Departments Police Department General Services Department Chief's Office Sedan $ 36,000 Street Sweepers, CNG (3) $ 795,000 Patrol /Traffic Sedans (8) $ 224,000 Refuse Trucks, Rear Loading CNG (2) $ 417,000 Patrol Station Wagons (2) $ 72,000 Refuse Truck, Front Loading CNG $ 256,000 Police Motorcycles (3) $ 72,000 Truck, 3/4 Ton $ 30,000 Patrol /Traffic TruckS (4) $ 102,000 Truck, 1/4 Ton 4x4 $ 26,000 Sub Total $ 506,000 Sub Total $ 1,524,000 Recreation & Senior Services Bus, 12 Passenger $ 60,000 Fire Department Fire Pumpers (2) $ 950,000 Minivan $ 25,000 Utilities Station Wagon, 44 $ 42,000 Truck, 1 1/2 Ton Dump Body $ 42,000 Truck, 3/4 Ton Crew Cab 4x4 $ 34,000 Truck, 1 1/2 Ton Utility Body $ 40,000 Sub Total $ 1,051,000 Truck, 3/4 Ton 4x4 $ 27,000 Truck, 1/2 Ton $ 24,000 Cement Mixer, Towable $ 3,500 Sub Total $ 136,500 PUBLIC SAFETY TOTAL $1,557,000 OTHER DEPARTMENTS TOTAL $1.720.500 TOTAL ALL DEPARTMENTS 53.277.500 125 ROLLING STOCK IN SERVICE Information will be updated and included in the final Resource Allocation Plan 126 THREE -YEAR COMPARISON OF FULL -TIME AND FTE POSITIONS GENERAL CITY GOVERNMENT City Council City Clerk City Manager Human Resources City Attorney Administrative Services Total PUBLIC SAFETY Police Fire Total COMMUNITY DEVELOPMENT City Manager - Code Enforcement Planning Building Total PUBLIC WORKS Public Works Utilities - Electrical General Services Total COMMUNITY SERVICES Library Arts & Cultural Recreation Senior Services Recreation & Senior Services Admin Total GENERALFUND TIDELANDS FUND City Manager - Harbor Resources WATER ENTERPRISE FUND SEWER ENTERPRISE FUND EQUIPMENT FUND TOTALS 2007 -08 2008.09 2009 -10 FIT FTE FIT FTE FIT FTE 0.00 0.07 3.00 0.00 8.00 1.53 9.00 1.50 3.00 2.88 56.00 6.42 79.00 12.40 241.00 15.55 156.00 33.13 397.00 48.68 0.00 0.07 3.00 0.00 8.00 1.91 10.00 1.50 8.00 0.40 56.00 6.42 85.00 10.30 241.00 15.55 156.00 3113 397.00 48.68 0.00 0.07 3.00 0.00 8.00 2.31 10.00 2.00 8.00 0.40 58.00 4.97 87.00 9.75 241.00 15.55 156.00 35.26 397.00 50.81 6.00 0.25 6.00 0.25 6.00 0.25 23.00 0.40 23.00 0.40 23.00 0.40 33.00 1.16 34.00 1.16 34.00 1.16 62.00 1.81 63.00 1.81 63.00 1.81 33.00 2.83 33.00 2.58 33.00 2.58 5.00 0.50 5.00 0.50 5.00 0.90 112.00 1.25 107.00 2.75 107.00 2.75 150.00 4.58 145.00 5.83 145.00 6.23 40.00 27.06 42.00 26.48 42.00 26.48 1.00 0.00 1.00 0.00 1.00 0.00 14.00 22.75 15.00 26.31 15.00 27.08 10.00 0.13 10.00 0.13 10.00 1.35 3.00 0.50 3.00 0.50 3.00 0.50 68.00 50.44 71.00 53.42 71.00 55.41 117.91 120.04 756.00 761.00 763.00 124.01 8.00 6.28 8.00 6.28 7.00 8.77 35.00 6.25 35.00 6.25 35.00 6.28 13.00 1.75 13.00 1.75 13.00 1.75 15.00 0.00 15.00 0.75 15.00 0.75 827.00 132.19 832.00 135.07 833.00 141.56 127 HISTORICAL CAPITAL PROJECTS SPENDING (dollars in thousands) 128 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10 Actual Actual Actual Actual Actual Estimated Proposed General Fund Projects General Fund 4,594 5,790 6,505 5,369 9,776 13,027 3,120 Special Revenue CDBG 721 59 704 77 50 165 54 Gas Tax 1,549 1,476 2,231 1,065 1,362 4,569 1,066 Prop 1B - - - - - 1,355 - Tidelands 910 887 942 1,092 854 4,388 1,000 Contributions 1,857 2,204 1,837 6,720 2,499 6,219 1,184 Circulation & Transportation 1,122 508 1,616 869 907 2,080 895 Building Excise Tax 154 170 297 252 152 336 90 Measure 1,248 1,044 1,607 2,208 246 6,103 2,113 Bike & Trailways - - - - - - - AHRP Fund 85 - 72 1,219 361 291 - Cooperative Projects Environmental Liability - - - - 613 69 - Traffic Congestion Relief 84 - 255 736 - 926 750 American Trader Oil Spill Remediation 609 54 802 101 - 19 - Misc SAH Projects - - 102 82 282 7,654 - Facilities I Parks Newport Coast Community Center 7 375 850 6,032 113 - - Mariners Library 299 1,785 4,219 311 86 - - Fire Station #7 - 4,402 575 6,569 425 78 - City Hall - 235 417 37 67 3,094 5,000 Marina Park - - - - 140 931 2,000 Sunset Ridge Park - - - - - 850 10,000 Police Facility - - - - - 22 - Lifeguard Headquarters - - - - - 150 - Oasis Senior Center - - - - 531 21,203 - Back Bay Science Center - 25 450 5,895 742 455 - SAH Community Center - - 101 - - - - Special Assessment Projects Assessment Districts 782 12,373 504 1,327 1,660 8,216 - CIOSA Development 516 1,245 225 - - 1,754 - Bonita Canyon Development 82 856 22 93 - - - Enterprise Fund Projects Water 5,007 6,179 4,395 1,900 3,303 4,036 2,865 Sewer 688 1,269 1,213 1,510 486 3,256 250 Internal Service Fund Equipment Maintenance 69 93 348 102 - 80 140 Annual Totals 20,385 41,027 30,286 43,565 24,654 91,324 30,527 128 Fund Descriptions Ackerman Donation Fund - Used to account for the disbursement of funds received from the Ackerman Trust. Such funds must be used for library and scholarship purposes. Air Quality Management District (AQMD) Fund - Used to account for revenues received from the South Coast Air Quality Management District restricted for the use of reducing air pollution. Arterial Highway Rehabilitation Program (AHRP) Fund — Used to account for federal funds available through the Federal Highway Administration Arterial Highway Rehabilitation Program to share the cost of rehabilitating certain arterial roadways in the City. Assessment District Fund - Used to account for the receipt and expenditure of funds received from 1911 Act and 1915 Act Assessment Districts for capital improvement projects. Asset Forfeiture Fund - Established to account for revenues resulting from the seizure of assets in conjunction with criminal cases (primarily drug trafficking). The City's policy is that all such funds be used for enhancement of law enforcement programs. Back Bay Science Center Fund — Used to account for revenues and expenditures related to construction of the Back Bay Science Center. Bonita Canyon Development Fund — Used to account for the receipt and expenditure of funds for the Bonita Canyon Public Facilities Agreement. The improvements include certain public parks and recreation facilities, and street improvements and facilities. Building Excise Tax Fund - Used to account for revenues received from builders or developers on building or remodeling projects within the City. Expenditures from this fund are used exclusively for public safety, libraries, parks, beaches, or recreational activities. 130 CIOSA Construction Fund - Used to account for the receipt and expenditure of funds for the Circulation Improvement and Open Space Agreement (CIOSA). The improvements include street and frontage improvements. Circulation and Transportation Fund - Used to account for fair share revenues collected from developers and restricted for capital improvement projects meeting the circulation element of the City's General Plan. New City Hall Fund - Used to account for activities related to building the new City Hall complex. Community Development Block Grant (CDBG) Fund - Used to account for revenues and expenditures related to the City's Community Development Block Grant program. These funds are received from the Federal Department of Housing and Urban Development and must be expended exclusively on programs for low or moderate income individuals or families. Compensated Absence Fund — Used to account for the City's accumulated liability for compensated absences. Contributions Fund - Used to account for revenues received from other government agencies or private developers and expended for specific projects. Environmental Liability Fund - Used to account for solid waste fees restricted for mitigation of future environmental liability relating to the handling of solid waste. Equipment Fund - Used to account for the cost of maintaining and replacing the City's rolling stock fleet and the rental of the fleet to operating departments. Fire Station #7 Fund — Used to account for receipt of revenue related to the construction of Fire Station #7 located in the Santa Ana Heights area of the City. General Fund - Used to account for fiscal resources, which are: a) dedicated to the general government operations of the City, and b) not required to be accounted for in another fund. Insurance Reserve Fund - Used to account for the City's self- insured general liability and workers' compensation program. Justice Assistance Grant (JAG) Fund — Formerly called the Local Law Enforcement Block Grant Fund. Used to account for federal support of law enforcement activities. Library Debt Service Fund — Used to account for the debt service transactions related to the Certificates of Participation used to finance the construction of the Central Library. Lifeguard Headquarters Fund — Used to account for revenues and expenditures associated with the development and construction of a new Lifeguard headquarters. Marina Park Fund — Used to account for revenues and expenditures associated with the development and construction of Marina Park. Mariners Library Fund — Used to account for receipt of revenue intended to fund the construction of a new Mariners Branch Library. Measure M Fund — Used to construct transportation improvement and traffic congestion relief projects. Funding is one percent of retail transaction and use tax. Miscellaneous Santa Ana Heights Projects — Used to account for revenue and expenditures related to miscellaneous projects in Santa Ana Heights. Newport Annexation Fund — Used to account for receipt of revenue from the Irvine Ranch Water District intended to repay Newport Coast property owners for a portion of assessment district costs, and for construction of a community center in Newport Coast. Newport Bay Dredging Fund — Used to account for the receipt of permanent endowments intended to fund the ongoing cost of maintaining and dredging of the Upper Newport Bay. Oasis Senior Center Fund — Used to account for revenues and expenditures associated with the development and construction of the new Oasis Senior Center. Oil Spill Remediation Fund — Used to account for the receipt of the settlement proceeds from the American Trader Company. These funds must be used on projects affecting the areas damaged by the Spill. Police Facility Fund — Used to account for revenues and expenditures associated with the development and construction of a new Police Facility. Proposition 1B Fund — Used to account for state funds available through Proposition 1 B to fund the maintenance and improvement of local transportation facilities. Retiree Insurance Fund — Used to account for the cost of providing post - employment health care benefit. State Gas Tax Fund - Accounts for all State Gas Tax related revenues and expenditures, including street repair, construction, and maintenance. State law requires that these funds be used exclusively for maintenance of the street and highway system. Sunset Ridge Park Fund — Used to account for revenues and expenditures associated with the development and construction of Sunset Ridge Park. Supplemental Law Enforcement Services Fund (SLESF) — Used to account for revenues received from the County to be used exclusively for front -line law enforcement activities. Tide and Submerged Land Fund - Used to account for all revenues and expenditures related to the operation of the City's tidelands, including beaches and marinas. Traffic Congestion Relief Fund — Used to account for all revenues received from the State Treasury as per Assembly Bill 2928. These funds must by used only for maintenance or reconstruction costs on public streets or roads. Wastewater Enterprise Fund - Used to account for the activities associated with providing sewer services by the City to its users. Water Enterprise Fund - Used to account for the activities associated with the transmission and distribution of potable water by the City to its users. 131 Accounting Terms Accrual Basis - The basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. The accrual basis of accounting is used to account for all proprietary (enterprise and internal service funds) fund types. Activity- Departmental efforts that contribute to the achievement of a specific set of program objectives; the smallest unit of the program budget. Appropriation - A legal authorization to incur obligations and to make expenditures for specific purposes. Assessed Valuation - The valuation set upon real estate and certain personal property by the Assessor as a basis for levying property taxes. Authorized Positions - Employee positions, which are authorized in the adopted budget, to be filled during the year. Available (Undesignated) Fund Balance - This refers to the funds remaining from the prior year that are available for appropriation and expenditure in the current year. Bond Refinancing - The payoff and re- issuance of bonds, to obtain better interest rates and /or bond conditions. Bonds —Aform of borrowing (debt financing) which reflects a written promise from the City to repay a sum of money on a specific date at a specified interest rate. Budget - A plan of financial activity for a specified period of time indicating all planned revenues and expenses for the budget period. Budget Calendar- The schedule of key dates that a government follows in the preparation and adoption of the budget. Budgetary Basis - This refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash, or modified accrual. 132 Budgetary Control - The control or management of a government in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Capital Budget - The appropriation of bonds or operating revenue for improvements to facilities, and other infrastructure. Capital Improvements - Expenditures related to the acquisition, expansion or rehabilitation of an element of the government's physical plant; sometimes referred to as infrastructure. Capital Improvements Program (CIP) - A plan for capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the government's long -term needs. Capital Outlay- Fixed assets which have a value of $500 or more and have a useful economic lifetime of more than one year; or, assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Capital Project - Major construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increase their useful life. Also called capital improvements. Capital Reserve - An account used to segregate a portion of the government's equity to be used for future capital program expenditures. The amount of capital reserve is roughly equal to the government's annual equipment depreciation and an amount identified as being needed for future capital acquisition. Cash Basis -A basis of accounting in which transactions are recognized only when cash is increased or decreased. Certificate of Participation — A debt issue similar to issuing bonds, but less restrictive. Charges for Services - Those charges levied to individuals or organizations for the use or consumption of services provided by the City. Consumer Price Index (CP/) - A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Debt Service - The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. Deficit - The excess of an entity's liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period. Department -The basic organizational unit of government which is functionally unique in its delivery of services. Depreciation - Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. Development Fees - Those fees and charges generated by building, development and growth in a community. Included are building and street permits development review fees, and zoning, platting and subdivision fees. Disbursement - The expenditure of moneys from an account. Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included is the government's share of costs for various pensions, medical and life insurance plans, etc. Encumbrance - The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure. Enterprise Fund — Used to account for City operations that are financed and operated in a manner similar to private business enterprises. The objective of segregating activities of this type is to identify the costs of providing the services, and to finance them through user charges. Expenditure - The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service, or settling a loss. Expense - Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges. Fiscal Policy - A government's policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year - Atwelve -month period designated as the operating year for accounting and budgeting purposes in an organization. The City of Newport Beach's fiscal year is July 1 through June 30. Fixed Assets -Assets that are intended to continue to be held or used long -term, such as land, buildings, machinery, furniture, and other equipment. Fixed assets are also called capital assets. Full -time Equivalent Position (FTE) - A part-time position converted to the decimal equivalent of a full - time position based on 2080 hours per year. For example, a part-time fiscal clerk working 20 hours per week would be the equivalent to .5 of a full -time position. Function - A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety). Fund - A fiscal entity with revenues and expenses which are segregated for the purpose of carrying out a specific purpose or activity. Fund Balance - The excess of the assets of a fund over its liabilities, reserves, and carryover. GAAP - Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. 133 General Obligation (G. 0.) Bond - This type of bond is backed by the full faith, credit, and taxing power of the government. Governmental Accounting Standards Board (GASB) — The ultimate authoritative accounting and financial reporting standard - setting body for state and local governments. Grants - A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. Indirect Cost - A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service. Modified Accrual Basis — The basis of accounting in which revenues are recognized when they become both "measurable" and "available" to finance expenditures or the current period. All governmental and fiduciary fund types are accounted for using the modified accrual basis of accounting. Net Budget — The legally adopted budget less all interfund transfers and interdepartmental charges. Object of Expenditure —An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, etc. Obligations — Amounts which a government may be legally required to meet out of its resources. They include not only actual liabilities, but also Infrastructure - The physical assets of a government encumbrances not yet paid. (e.g., streets, water, sewer, public buildings, and parks). Intergovernmental Revenue - Funds received from federal, state, and other local government sources in Operating Expenses — The cost for personnel, materials, and equipment required for a department to function. the form of grants, shared revenues, and payments in Operating Revenue — Funds that the government lieu of taxes. Internal Service Charges - The charges to user departments for internal services provided by another government agency, such as equipment maintenance and replacement charges, or insurance funded from a central pool. Lapsing Appropriation - An appropriation made for a certain period of time, generally for the budget year. At the end of the specified period any unexpected or unencumbered balance lapses or ends, unless otherwise provided by law. Levy - To impose taxes for the support of government activities. Line -item Budget — Abudget prepared along departmental lines that focuses on what is to be bought. Long -term Debt — Debt with a maturity of more than one year after the date of issuance. Maintenance and Operations — Expendable materials and operating supplies necessary to conduct departmental operations. 134 receives as income to pay for on -going operations. includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day -to -day services. Performance Budget —A budget wherein expenditures are based primarily upon measurable performance of activities and work programs without reference to long range goals. Prior -Year Encumbrances — Obligations from previous fiscal years in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated. Program —A group of related activities performed by one or more organizational unit for the purpose of accomplishing a function for which the government is responsible. Program Budget —A budget that allocates money to the functions or activities of a government rather than to specific items of cost or to specific departments. Program Performance Budget — A method of budgeting whereby the services provided to the residents are broken down in identifiable service programs or performance units. A unit can be a department, a division, or a workgroup. Each program has an identifiable service or output and objectives to effectively provide the service. The effectiveness and efficiency of providing the service by the program is measured by performance indicators. Tax Levy - The resultant product when the tax rate per one hundred dollars is multiplied by the tax base. Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. Program Revenue (Income) - Revenues earned by a Transfers In /Out - Amounts transferred from one program, including fees for services, license and fund to finance the services for the recipient fund. permit fees, and fines. Transient Occupancy Tax — A tax paid to the City for Purpose - A broad statement of the goals, in terms of short-term lodging /residency within the City limits. meeting public service needs, that a department is Short-term is defined as 30 days or less. organized to meet. Reserve -An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose. Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Resources - Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. Revenue - Sources of income financing the operations of government. Revenue Bond - A bond that is backed only by the revenues from a specific enterprise or project, such as a hospital or toll road. Secured Property Tax —A tax levied on both real and personal property according to the property's valuation and the tax rate. Service Indicators - Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Source of Revenue - Revenues are classified according to their source or point of origin. Supplemental Appropriation -An additional appropriation made by the governing body after the budget year has started. Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes. Unreserved Fund Balance - The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation. Unsecured Property Tax — The property tax on unsecured property such as business inventory or moveable equipment. User Charges - The payment of a fee for direct receipt of a public service by the party who benefits from the service. Working Capital - Excess of readily available assets over current liabilities. Or cash on hand equivalents which may be used to satisfy cash flow needs. 135