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Home My WebLink AboutFC_2019-04-25_MinutesCITY OF ATASCADERO FINANCE COMMITTEE MINUTES Thursday, April 25, 2019 4:00 p.m. Atascadero City Hall — Conference Room 306 6500 Palma Avenue, Atascadero, California CALL TO ORDER: Chairperson Bourbeau called the meeting to order at 4:03 p.m. PRESENT: COMMITTEE MEMBERS: Charles Bourbeau, Chair Susan Funk, Vice Chair Gere Sibbach Rachelle Rickard Jeri Rangel ABSENT: COMMITTEE MEMBERS: None ALSO PRESENT: Amanda Muther, Deputy City Clerk Cindy Chavez, Deputy Administrative Services Director A. CONSENT CALENDAR: 1. Finance Committee Draft Action Minutes — April 19, 2019 • Recommendation: Committee approve the Draft Action Minutes of the April 19, 2019 Finance Committee Meeting. [City Clerk] Committee Member Sibbach arrived at 4:04 p.m. Motion: By Vice Chairperson Funk and seconded by Chairperson Bourbeau to approve the Consent Calendar. Motion passed 5:0 by a roll -call vote. Atascadero Finance Committee April 25, 2019 Page 1 of 2 PUBLIC COMMENT: The following citizens spoke during Public Comment: None. Chairperson Bourbeau closed the PUBLIC COMMENT period. B. BUSINESS: 1. Budget Review — Other Funds Administrative Services Director Rangel provided a packet (Exhibit A), gave an overview of the Other Funds section of the City's Budget and answered questions from the Committee. Public Comment: None. C. INDIVIDUAL DETERMINATIONS: None. F-51 • M Chairperson Bourbeau adjourned the meeting at 5:26 p.m. MINUTES PREPARED BY: Amanda Muther Deputy City Clerk The following exhibits are available for review in the City Clerk's office: • Exhibit A — Other Funds handout APPROVED: May 16, 2019 Atascadero Finance Committee April 25, 2019 Page 2 of 2 Finance Committee Minute Exhibit A Date: './ / ,S / I'( Other Funds OTHER FUNDS Introduction SECTION INFORMATION The Other Funds section of the budget includes budgeted expenditures for all other special revenue funds which do not fit neatly into another section of the budget. These special revenue funds do not have continuing ongoing operations (Section E), nor do they typically include a project in the current Capital Improvement Plan (Section G), nor are they intended for debt service (Section 1). As stated earlier, the financing activities of the City are broken up into funds based on legal restrictions that have been imposed on a revenue source by an outside agency/entity. These restricted revenue sources each have their own fund and their own set of balancing accounts. For example, the enacting State legislation for the Supplemental Law Enforcement Services Fund (SLESF) requires that the City set up a separate fund and that all interest and ancillary revenues be spent only on approved SLESF expenditure items (front-line law enforcement expenditures). This is typical of funds found in this section of the budget. Although these funds are similar in that they all are restricted by law, they have little else in common. This section includes assessment funds for landscaping and lighting maintenance and funds for street and storm drain maintenance. It includes various development impact fees funds for expansion of open space and police, fire, library and public facilities. It includes an assessment fund for tourism promotion and a fund for the planting and preservation of native trees. It also includes grant funds such as the Community Development Block Grant Fund (CDBG) and the SLESF Fund. Each Other Funds budget is broken into three sections: DESCRIPTION- The description section describes the purpose and restrictions on the fund. It may also include a brief history and general information regarding budgeted expenditures. ACTIVITY DETAIL- The activity detail section of the budget includes expenditure history, estimates and budgets. DETAIL BACKUP- This section provides a brief description of each account and the basis for the budgeted amount. H-1 FUND ANALYSIS Apple Vallev Street & Storm Drain Maintenance District #1 Fund FUND 202 TYPE Special Revenue REVENUES Taxes and Assessments Revenue from Use of Money Total Revenues EXPENSES Operations Special Projects Total Expenses Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 28,000 $ 28,000 $ 28,000 $ 28,000 $ 38,500 $ 38,500 516 1,282 4,350 8,310 7,160 5,490 28,516 29,282 32,350 36,310 45,660 43,990 (6,135) (4,334) (20,590) (20,590) (20,100) (20,050) - - - - (156,000) - (6,135) (4,334) (20,590) (20,590) (176,100) (20,050) 22,381 24,948 11,760 15,720 (130,440) 23,940 360,231 382,612 352,710 407,560 423,280 292,840 $ 382,612 $ 407,560 $ 364,470 $ 423,280 $ 292,840 $ 316,780 C-26 SUMMARY OF rtEVENUES Apple Vallev Street & Storm Drain Maintenance District #1 Fund FUND 202 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED APPLE VALLEY STREET & STORM DRAIN MAINTENANCE DISTRICT #1 FUND (202) Taxes and Assessments 41161.0000 Assessment Fees $ 28,000 $ 28,000 $ 28,000 $ 28,000 $ 38,500 $ 38,500 Revenue from Use of Money 46110.0000 Interest Income 516 1,282 4,350 8,310 7,160 5,490 Total Apple Valley Street & Storm Drain Maintenance District #1 Fund $ 28,516 $ 29,282 $ 32,350 $ 36,310 $ 45,660 $ 43,990 D-38 OTHERFUNDS Apple Vallev Street & Storm Drain Maintenance District #1 Fund FUND TYPE 202 Special Revenue DESCRIPTION The Colony at Apple Valley residential development has been conditioned to include a funding mechanism for all streets, sidewalks, streetlights, street signs, roads, emergency access roads, emergency access gates within the project and all common landscape areas, medians, parkways, street trees, walkways, open space areas, drainage basins and similar features. The developers have met this condition through the formation of special districts, which allows the City to levy specific taxes upon each of the properties within the Apple Valley District. The taxes collected will be deposited into this fund and then used for the maintenance of street and storm drainage features in the district. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION OPERATIONS 6070000 Advertising 6500000 Contract Services 6900000 District Management Total Operations SPECIAL PROJECTS 7165121 Slurry Seal Total Special Projects ACTIVITY TOTAL 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 247 $ 124 2,920 2,985 2,968 1,225 6,135 4,334 $ 300 $ 300 18,290 18,290 2,000 2,000 20,590 20,590 $ 300 $ 300 18,400 18,510 1,400 1,240 20,100 20,050 156,000 - - - 156,000 - $ 6,135 $ 4,334 $ 20,590 $ 20,590 $ 176,100 $ 20,050 H-3 OTHERFUNDS Apple Valley Street & Storm Drain Maintenance District #1 Fund FUND 202 TYPE Special Revenue DETAIL BACKUP OBJECT EXPENSE 2019-2020 2020-2021 NUMBER CLASSIFICATION DESCRIPTION BASIS AMOUNT AMOUNT 6070000 Advertising Advertising for the public hearing Estimated $ 300 $ 300 6500000 Contract Services Inspection, maintenance, district engineering and Estimated 18,400 18,510 assessment fees, and street sweeping 6900000 District Management District administration performed by City staff Allocated 1,400 1,240 7165121 Slurry Seal Slurry Seal Estimated 156,000 - H-4 FUND ANALYSIS Apple Valley Landscaping & Lighting District #1 Fund FUND TYPE 203 Special Revenue REVENUES Taxes and Assessments Revenue from Use of Money Other Sources Total Revenues EXPENSES Operations Total Expenses Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 70,000 $ 73,500 $ 73,500 $ 73,500 $ 63,000 $ 63,000 149 552 1,320 2,850 2,910 2,510 - - 4,300 4,430 9,900 9,900 70,149 74,052 79,120 80,780 75,810 75,410 (54,836) (60,570) (65,930) (65,110) (85,430) (78,550) (54,836) (60,570) (65,930) (65,110) (85,430) (78,550) 15,313 13,482 13,190 15,670 (9,620) (3,140) 106,062 121,375 64,700 134,860 150,530 140,910 $ 121,375 $ 134,857 $ 77,890 $ 150,530 $ 140,910 $ 137,770 C-27 SUMMARY OI- .,cVENUES Apple Valley Landscaping & Lighting District #1 Fund FUND SECTION 203 H ACCOUNT REVENUE NUMBER DESCRIPTION 2016-2017 2017-2018 APPLE VALLEY LANDSCAPING & LIGHTING DISTRICT #1 FUND 1203 Taxes and Assessments 41161.0000 Assessment Fees $ 70,000 Revenue from Use of Money 46110.0000 Interest Income 149 Other Sources 49498.0000 Contributions from Developers - Total Apple Valley Landscaping & Lighting 2018-2019 2018-2019 2019-2020 2020-2021 BUDGETED PROJECTED ESTIMATED ESTIMATED $ 73,500 $ 73,500 $ 73,500 $ 63,000 $ 63,000 552 1,320 2,850 2,910 2,510 4,300 4,430 9,900 9,900 District #1 Fund $ 70,149 $ 74,052 $ 79,120 $ 80,780 $ 75,810 $ 75,410 D-39 OTHERFUNDS Apple Valley Landscaping & Lighting District #1 Fund FUND 203 TYPE Special Revenue DESCRIPTION The Colony at Apple Valley residential development has been conditioned to include a funding mechanism for all streets, sidewalks, streetlights, street signs, roads, emergency access roads, emergency access gates within the project and all common landscape areas, medians, parkways, street trees, walkways, open space areas, drainage basins and similar features. The developers have met this condition through the formation of special districts, which allows the City to levy specific taxes upon each of the properties within the Apple Valley District. The taxes collected will be deposited into this fund and then used for the maintenance of landscaping and lighting features in the district. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION OPERATIONS 6070000 Advertising 6300000 Utilities 6400000 Operating Supplies 6500000 Contract Services 6900000 District Management REQUESTED Total Operations SPECIAL PROJECTS 7131005 Special Landscaping Projects Total Special Projects ACTIVITY TOTAL 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 139 $ 464 $ 150 $ 150 $ 500 $ 500 7,510 7,869 12,220 12,220 13,220 13,220 - 283 2,500 2,500 2,500 2,500 44,759 50,949 48,960 48,140 57,110 60,230 2,428 1,005 2,100 2,100 2,100 2,100 54,836 60,570 65,930 65,110 75,430 78,550 - - - - 10,000 - - - - - 10,000 - $ 54,836 $ 60,570 $ 65,930 $ 65,110 $ 85,430 $ 78,550 H-5 OTHER FUNDS Apple Valley Landscaping & Lighting District #1 Fund FUND TYPE 203 Special Revenue DETAIL BACKUP OBJECT EXPENSE NUMBER CLASSIFICATION 6070000 Advertising 6300000 Utilities 6400000 Operating Supplies 6500000 Contract Services 6900000 District Management 7131005 Special Landscaping Projects DESCRIPTION Advertising for the public hearing Water and electricity Miscellaneous materials and equipment Landscape maintenance, contract oversight and labor performed by City staff, inspections and engineer's report District administration performed by City staff Tree trimming ;m 2019-2020 2020-2021 BASIS AMOUNT AMOUNT Estimated $ 500 $ 500 Estimated 13,220 13,220 Estimated 2,500 2,500 Estimated 57,110 60,230 Allocated 2,100 2,100 Estimated 10,000 - FUND ANALYSIS Las Lomas Street & Storm Drain Maintenance District #2 Fund FUND 204 TYPE Special Revenue REVENUES Taxes and Assessments Revenue from Use of Money Total Revenues EXPENSES Operations Total Expenses Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 12,051 $ 69,525 $ 104,290 $ 88,530 $ 90,380 $ 92,240 363 701 4,200 7,670 9,230 6,180 12,414 70,226 108,490 96,200 99,610 98,420 (7,415) (8,834) (18,900) (18,930) (19,810) (413,930) (7,415) (8,834) (18,900) (18,930) (19,810) (413,930) 4,999 61,392 89,590 77,270 79,800 (315,510) 278,434 283,433 250,870 344,830 422,100 501,900 $ 283,433 $ 344,825 $ 340,460 $ 422,100 $ 501,900 $ 186,390 C-28 SUMMARY Or ,,EVENUES Las Lomas Street & Storm Drain Maintenance District #2 Fund 29iWW 204 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED LAS LOMAS STREET & STORM DRAIN MAINTENANCE DISTRICT #2 FUND 204 Taxes and Assessments 41161.0000 Assessment Fees $ 12,051 $ 69,525 $ 104,290 $ 88,530 $ 90,380 $ 92,240 Revenue from Use of Money 46110.0000 Interest Income 363 701 4,200 7,670 9,230 6,180 Total Las Lomas Street & Storm Drain Maintenance District #2 Fund $ 12,414 $ 70,226 $ 108,490 $ 96,200 $ 99,610 $ 98,420 D-40 OTHER FUNDS Las Lomas Street & Storm Drain Maintenance District #2 Fund FUND 204 TYPE Special Revenue DESCRIPTION The Las Lomas residential development has been conditioned to include a funding mechanism for all streets, sidewalks, streetlights, street signs, roads, emergency access roads, emergency access gates within the project and all common landscape areas, medians, parkways, street trees, walkways, open space areas, drainage basins and similar features. The developers have met this condition through the formation of special districts, which allows the City to levy specific taxes upon each of the properties within the Las Lomas District. The taxes collected will be deposited into this fund and then used for the maintenance of street and storm drainage features in the district. ACTIVITY DETAIL OBJECT NUMBER EXPENSE CLASSIFICATION OPERATIONS 6070000 Advertising 6500000 Contract Services 6900000 District Management Total Operations SPECIAL PROJECTS 7165121 Slurry Seal Total Special Projects ACTIVITY TOTAL 2016-2017 ACTUAL $ 247 4,090 3,078 7,415 2017-2018 ACTUAL $ 124 4,514 4,196 8,834 2018-2019 BUDGETED $ 300 16,870 1,730 18,900 2018-2019 ESTIMATED $ 300 16,900 1,730 18,930 2019-2020 RF01IFCTFn $ 300 17,710 1,800 14 Rin 2020-2021 REQUESTED $ 300 17,830 1,800 19,930 394,000 394,000 $ 7,415 $ 8,834 $ 18,900 $ 18,930 $ 19,810 $ 413,930 H-7 OTHER FUNDS Las Lomas Street & Storm Drain Maintenance District #2 Fund FUND 204 TYPE Special Revenue DETAIL BACKUP OBJECT EXPENSE NUMBER CLASSIFICATION DESCRIPTION 6070000 Advertising 6500000 Contract Services 6900000 District Management 7165121 Slurry Seal Advertising for the public hearing Inspection, maintenance, district engineering and assessment fees, and street sweeping District administration performed by City staff Slurry Seal 2019-2020 2020-2021 BASIS AMOUNT AMOUNT Estimated $ 300 $ 300 Estimated 17,710 17,830 Allocated 1,800 1,800 Estimated - 394,000 FUND ANALYSIS Las Lomas Landscaping & Lighting District #2 Fund FUND 205 TYPE Special Revenue REVENUES Taxes and Assessments Revenue from Use of Money Other Sources Total Revenues EXPENSES Operations Special Projects Total Expenses Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 57,938 $ 63,731 $ 69,530 $ 63,730 $ 64,890 $ 66,050 97 608 1,430 3,300 3,060 2,550 - - - 1,290 1,850 1,850 58,035 64,339 70,960 68,320 69,800 70,450 (65,183) (61,043) (63,290) (73,120) (84,210) (84,640) - (5,105) (9,900) (7,500) (7,500) (4,000) (65,183) (66,148) (73,190) (80,620) (91,710) (88,640) (7,148) (1,809) (2,230) (12,300) (21,910) (18,190) 180,118 172,970 174,200 171,160 158.860 136,950 $ 172,970 $ 171,161 $ 171,970 $ 158,860 $ 136,950 $ 118,760 C-29 SUMMARY OF .,rVENUES Las Lomas Landscaping & Lightinq District #2 Fund 011wej 205 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED LAS LOMAS LANDSCAPING & LIGHTING DISTRICT #2 FUND (205) Taxes and Assessments 41161.0000 Assessment Fees $ 57,938 $ 63,731 $ 69,530 $ 63,730 $ 64,890 $ 66,050 Revenue from Use of Money 46110.0000 Interest Income 97 608 1,430 3,300 3,060 2,550 Other Sources 49510.0000 Transfer from General Fund - - - 1,290 1,850 1,850 Total Las Lomas Landscaping & Lighting District #2 Fund $ 58,035 $ 64,339 $ 70,960 $ 68,320 $ 69,800 $ 70,450 D-41 OTHERFUNDS Las Lomas Landscaping & Lighting District #2 Fund FUND TYPE 205 Special Revenue DESCRIPTION The Las Lomas residential development has been conditioned to include a funding mechanism for all streets, sidewalks, streetlights, street signs, roads, emergency access roads, emergency access gates within the project and all common landscape areas, medians, parkways, street trees, walkways, open space areas, drainage basins and similar features. The developers have met this condition through the formation of special districts, which allows the City to levy specific taxes upon each of the properties within the Las Lomas District. The taxes collected will be deposited into this fund and then used for the maintenance of landscaping and lighting features in the district. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION OPERATIONS 6070000 Advertising 6300000 Utilities 6400000 Operating Supplies 6500000 Contract Services 6900000 District Management REQUESTED Total Operations SPECIAL PROJECTS 7131005 Landscaping Improvements Total Special Projects ACTIVITY TOTAL 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 139 $ 463 $ 130 $ 130 $ 500 $ 500 4,277 5,821 4,610 4,610 4,700 4,800 - 256 1,040 1,040 1,060 1,080 57,573 53,714 56,190 66,020 76,610 76,900 3,194 789 1,320 1,320 1,340 1,360 65,183 61,043 63,290 73,120 84,210 84,640 - 5,105 9,900 7,500 7,500 4,000 - 5,105 9,900 7,500 7,500 4,000 $ 65,183 $ 66,148 $ 73,190 $ 80,620 $ 91,710 $ 88,640 H-9 OTHER FUNDS Las Lomas Landscaping & Lighting District #2 Fund FUND TYPE 205 Special Revenue DETAIL BACKUP OBJECT EXPENSE 2019-2020 2020-2021 NUMBER CLASSIFICATION DESCRIPTION BASIS AMOUNT AMOUNT 6070000 Advertising Advertising for the public hearing Estimated $ 500 $ 500 6300000 Utilities Water and electricity Estimated 4,700 4,800 6400000 Operating Supplies Miscellaneous materials and equipment Estimated 1,060 1,080 6500000 Contract Services Landscape maintenance, contract oversight and Estimated 76,610 76,900 labor performed by City staff, inspections, and engineer's report 6900000 District Management District administration performed by City staff Allocated 1,340 1,360 7131005 Landscaping Improvements Optional neighborhood directed landscape Estimated 7,500 4,000 enhancement projects H-10 FUND ANALYSIS De Anza Estates Street & Storm Drain Maintenance District #3 Fund FUND TYPE 206 Special Revenue REVENUES Taxes and Assessments Revenue from Use of Money Total Revenues EXPENSES Operations Special Projects Total Expenses Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 40,090 $ 40,090 $ 40,090 $ 30,560 $ 30,560 $ 30,560 551 1,206 3,980 8,590 7,910 6,500 40,641 41,296 44,070 39,150 38,470 37,060 (5,825) (4,387) (21,600) (21,600) (21,000) (21,000) - - (103,000) - (103,000) - (5,825) (4,387) (124,600) (21,600) (124,000) (21,000) 34,816 36,909 (80,530) 17,550 (85,530) 16,060 349,221 384,037 410,840 420,950 438,500 352,970 $ 384,037 $ 420,946 $ 330,310 $ 438,500 $ 352,970 $ 369,030 C-30 SUMMARY OF mEVENUES De Anza Estates Street & Storm Drain Maintenance District #3 Fund FUND 206 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED DE ANZA ESTATES STREET & STORM DRAIN MAINTENANCE DISTRICT #3 FUND 206 Taxes and Assessments 41161.0000 Assessment Fees Revenue from Use of Money 46110.0000 Interest Income Total De Anza Estates Street & Storm Drain Maintenance District #3 Fund $ 40,090 $ 40,090 $ 40,090 $ 30,560 $ 30,560 $ 30,560 551 1,206 3,980 8,590 7,910 6,500 $ 40,641 $ 41,296 $ 44,070 $ 39,150 $ 38,470 $ 37,060 D-42 OTHER FUNDS De Anza Estates Street & Storm Drain Maintenance District #3 Fund FUND 206 TYPE Special Revenue DESCRIPTION The De Anza Estates residential development has been conditioned to include a funding mechanism for all streets, sidewalks, streetlights, street signs, roads, emergency access roads, emergency access gates within the project and all common landscape areas, medians, parkways, street trees, walkways, open space areas, drainage basins and similar features. The developers have met this condition through the formation of special districts, which allows the City to levy specific taxes upon each of the properties within the De Anza Estates District. The taxes collected will be deposited into this fund and then used for the maintenance of street and storm drainage features in the district. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION OPERATIONS 6070000 Advertising 6500000 Contract Services 6900000 District Management Total Operations SPECIAL PROJECTS 7165121 Slurry Seal Total Special Projects ACTIVITY TOTAL 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 247 $ 123 $ 300 $ 300 $ 300 $ 300 3,408 3,312 19,700 19,700 19,100 19,100 2,170 952 1,600 1,600 1,600 1,600 5,825 4,387 21,600 21,600 21,000 21,000 - - 103,000 - 103,000 - - - 103,000 - 103,000 - $ 5,825 $ 4,387 $ 124,600 $ 21,600 $ 124,000 $ 21,000 H-11 assessment fees, and street sweeping 6900000 District Management District administration performed by City staff Allocated 7165121 Slurry Seal Slurry Seal Estimated H-12 1,600 1,600 103,000 - OTHER FUNDS De Anza Estates Street & Storm Drain Maintenance District #3 Fund FUND 206 TYPE Special Revenue DETAIL BACKUP OBJECT EXPENSE 2019-2020 2020-2021 NUMBER CLASSIFICATION DESCRIPTION BASIS AMOUNT AMOUNT 6070000 Advertising Advertising for the public hearing Estimated $ 300 $ 300 6500000 Contract Services Inspection, maintenance, district engineering and Estimated 19,100 19,100 assessment fees, and street sweeping 6900000 District Management District administration performed by City staff Allocated 7165121 Slurry Seal Slurry Seal Estimated H-12 1,600 1,600 103,000 - FUND ANALYSIS De Anza Estates Landscaping & Lighting District #3 Fund FUND TYPE 207 Special Revenue REVENUES Taxes and Assessments Revenue from Use of Money Transfers In Total Revenues EXPENSES Operations Special Projects Total Expenses Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 15,874 $ 15,874 $ 17,460 $ 15,880 $ 15,880 $ 15,880 107 391 1,060 2,280 2,110 1,730 1,400 1,400 1,400 1,400 1,400 1,400 17,381 17,665 19,920 19,560 19,390 19,010 (21,243) (15,829) (22,380) (22,400) (24,410) (24,810) - - (12,730) (5,000) (5,100) (5,200) (21,243) (15,829) (35,110) (27,400) (29,510) (30,010) (3,862) 1,836 (15,190) (7,840) (10,120) (11,000) 119,971 116,109 107,610 117,950 110,110 99,990 $ 116,109 $ 117,945 $ 92,420 $ 110,110 $ 99,990 $ 88,990 C-31 SUMMARY OF KEVENUES De Anza Estates Landscaping & Lighting District #3 Fund FUND 207 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED DE ANZA ESTATES LANDSCAPING & LIGHTING DISTRICT #3 FUND (207) Taxes and Assessments 41161.0000 Assessment Fees Revenue from Use of Money 46110.0000 Interest Income Transfers In 49510.0000 From General Fund for portion of trail maintenance Total De Anza Estates Landscaping & Lighting District #3 Fund $ 15,874 $ 15,874 $ 17,460 $ 15,880 $ 15,880 $ 15,880 107 391 1,060 2,280 2,110 1,730 1,400 1,400 1,400 1,400 1,400 1,400 $ 17,381 $ 17,665 $ 19,920 $ 19,560 $ 19,390 $ 19,010 D-43 OTHER FUNDS De Anza Estates Landscaping & Lighting District #3 Fund FUND 207 TYPE Special Revenue DESCRIPTION The De Anza Estates residential development has been conditioned to include a funding mechanism for all streets, sidewalks, streetlights, street signs, roads, emergency access roads, emergency access gates within the project and all common landscape areas, medians, parkways, street trees, walkways, open space areas, drainage basins and similar features. The developers have met this condition through the formation of special districts, which allows the City to levy specific taxes upon each of the properties within the De Anza Estates District. The taxes collected will be deposited into this fund and then used for the maintenance of landscaping and lighting features in the district. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION OPERATIONS 6070000 Advertising 6300000 Utilities 6400000 Operating Supplies 6500000 Contract Services 6900000 District Management REQUESTED Total Operations SPECIAL PROJECTS 7131005 Landscape Improvements Total Special Projects ACTIVITY TOTAL 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 139 $ 464 $ 150 $ 150 $ 500 $ 500 395 342 500 500 500 500 - - 840 840 840 840 18,282 14,072 18,790 18,810 20,430 20,790 2,427 951 2,100 2,100 2,140 2,180 21,243 15,829 22,380 22,400 24,410 24,810 - - 12,730 5,000 5,100 5,200 - - 12,730 5,000 5,100 5,200 $ 21,243 $ 15,829 $ 35,110 $ 27,400 $ 29,510 $ 30,010 H-13 OTHER FUNDS De Anza Estates Landscaping & Lighting District #3 Fund FUND 207 TYPE Special Revenue DETAIL BACKUP OBJECT NUMBER EXPENSE CLASSIFICATION 6070000 Advertising 6300000 Utilities 6400000 Operating Supplies 6500000 Contract Services 6900000 District Management 7131005 Landscape Improvements DESCRIPTION Advertising for the public hearing Water Miscellaneous materials and equipment Landscape maintenance, contract oversight and labor performed by City staff, inspections and engineer's report District administration performed by City staff Optional neighborhood directed landscape enhancements projects H-14 2019-2020 2020-2021 BASIS AMOUNT AMOUNT Estimated $ 500 $ 500 Estimated 500 500 Estimated 840 840 Estimated 20,430 20,790 Allocated 2,140 2,180 Estimated 5,100 5,200 FUND ANALYSIS Supplemental Law Enforcement Services Fund FUND TYPE 214 Special Revenue REVENUES Revenues from Other Agencies Revenue from Use of Money Total Revenues EXPENSES Employee Services Operations Special Projects Capital Outlay Transfers Out Total Expenses Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 ACTUAL ACTUAL 2018-2019 2018-2019 2019-2020 2020-2021 BUDGETED ESTIMATED REQUESTED REQUESTED $ 125,976 $ 129,009 $ 20,000 $ 108,370 $ 73,700 $ 54,500 (44) 320 - - _ - 125,932 129,329 20,000 108,370 73,700 54,500 (33,749) (31,295) - (35,500) (34,480) (34,500) (51,188) (28,768) - (30,500) (19,220) - (5,250) (7,128) - (7,900) - - - (32,004) - (14,470) (36,566) (31,060) (20,000) (20,000) (20,000) (20,000) (126,753) (130,255) (20,000) (108,370) (73,700) (54,500) (821) (926) - 1,747 926 $ 926 $ - $ C-32 SUMMARY OF r\cVENUES Supplemental Law Enforcement Services Fund FUND 214 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND (214) Revenues from Other Agencies 43624.4535 2015 S.L.E.S.F. Grant Revenue $ 17,486 $ - $ _ $ _ $ $ 43624.4536 2016 S.L.E.S.F. Grant Revenue 75,908 43624.4537 2017 S.L.E.S.F. Grant Revenue 32,582 106,835 20,000 43624.4538 2018 S.L.E.S.F. Grant Revenue - 22,174 - 108,370 18,200 - 43624.4539 2019 S.L.E.S.F. Grant Revenue - - - - 55,500 54,500 Revenue from Use of Money 46110.0000 Investment Earnings (44) 320 - - _ _ Total Supplemental Law Enforcement Services Fund $ 125,932 $ 129,329 $ 20,000 $ 108,370 $ 73,700 $ 54,500 D-44 OTHERFUNDS Supplemental Law Enforcement Services Fund FUND CODE 214 Special Revenue DESCRIPTION Supplemental Law Enforcement Services Fund (SLESF) grant funds are awarded by the State of California annually to each city for frontline police services. These funds will be used for partial funding of police records/K-9 programs, radio/communications improvements, technology enhancements, vehicles, and other necessary frontline supplies. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION EMPLOYEE SERVICES 5200000 Wages 5400000 Other Pay 5800000 Benefits, Insurance & Taxes Total Employee Services OPERATIONS 6350000 Communications 6400000 Operating Supplies 6500000 Contract Services 6600000 Professional Development REQUESTED Total Operations 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 19,189 $ 17,468 $ - $ 21,200 $ 19,760 $ 19,760 9,866 10,313 - 10,500 10,810 10,800 4,694 3,514 - 3,800 3,910 3,940 33,749 31,295 - 35,500 34,480 34,500 2,441 - - - - - 40,368 19,596 - 20,000 19,220 - 8,379 7,172 - 8,500 - - - 2,000 - 2,000 - - 51,188 28,768 - 30,500 19,220 - H-15 OTHER FUNDS Supplemental Law Enforcement Services Fund FUND CODE 214 Special Revenue ACTIVITY DETAIL (continued) OBJECT EXPENSE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER CLASSIFICATION ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED SPECIAL PROJECTS 7102077 Software Purchase 7102515 Personal Protective Vests 7102516 Critical Response Equipment 7104503 Replace Radios 8102595 Total Special Projects CAPITAL OUTLAY 8102011 Computer Equipment 8102027 Scanner/Printer 8102085 Camera 8102571 Evidence Processing Shelter 8102595 Cellebrate Examination Tool - 14,470 - Total Capital Outlay TRANSFERS OUT 9404028 Cash Contribution to Vehicle & Equipment Replacement Fund 9404038 Cash Contribution to General Government Facilities Fund Total Transfers Out ACTIVITY TOTAL 5,250 5,250 36,566 - $ - $ 3,600 $ 2,635 - _ 4,493 - _ - 4,300 7,128 - 7,900 - - 9,000 - - - 2,150 - 13,182 _ - 15,503 - 3,320 - 3,319 - _ _ 32,004 - 14,470 - 30,350 710 20,000 20,000 20,000 J i,uuu /-U,000 zu,uuu 2u,000 20,000 $ 126,753 $ 130,255 $ 20,000 $ 108,370 $ 73,700 $ 54,500 H-16 OTHER FUNDS Supplemental Law Enforcement Services Fund FUND CODE 214 Special Revenue DETAIL BACKUP OBJECT EXPENSE NUMBER CLASSIFICATION 5200000 Wages 5400000 Other Pay 5800000 Benefits, Insurance & Taxes 6400000 Operating Supplies 9404028 Cash Contribution to Vehicle & Equipment Replacement Fund DESCRIPTION Wages for part-time police records program K-9 handler pay Medicare, workers' compensation insurance and fringe benefits Tactical equipment, shields, vests, police gear, CSI equipment, dictation services Contribution to Equipment Replacement Fund to cover some costs of purchasing new vehicles for the Police Department H-17 2019-2020 2020-2021 BASIS AMOUNT AMOUNT Estimated $ 19,760 $ 19,760 Estimated 10,810 10,800 Estimated 3,910 3,940 Estimated 19,220 Estimated 20,000 20,000 FUND ANALYSIS Business Improvement Association Fund FUND 230 TYPE Special Revenue 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED REVENUES Taxes and Assessments $ - $ - $ 8,000 $ 10,580 $ 10,600 $ 10,600 Revenue From Use of Money - - - 110 210 190 Total Revenues - - 8,000 10,690 10,810 10,790 EXPENSES Operations - - (8,000) Special Projects - - - - (10,700) (10,800) Total Expenses - - (8,000) - (10,700) (10,800) Net Income - - - 10,690 110 (10) BEGINNING AVAILABLE BALANCE - - - - 10,690 10,800 ENDING AVAILABLE BALANCE $ - $ - $ - $ 10,690 $ 10,800 $ 10,790 C-34 SUMMARY OF REVENUES Business Improvement Association Fund FUND 230 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED BUSINESS IMPROVEMENT ASSOCIATION FUND (230 Taxes and Assessments 41530.6300 Business License Fees $ - $ - $ 8,000 $ 10,580 $ 10,600 $ 10,600 Revenue from Use of Money 46110.0000 Investment Earnings - - - 110 210 190 Total Business Improve- ment Association Fund $ - $ - $ 8,000 $ 10,690 $ 10,810 $ 10,790 D-46 OTHER FUNDS Business Improvement Association Fund FUND 230 TYPE Special Revenue DESCRIPTION This fund accounts for the revenues and expenses associated with the BIA. The City established a Downtown Parking & Business Improvement Area (BIA) in 1986 for the purpose of acquisition, construction or maintenance of parking facilities, decoration of public places, promotion of public events and general promotion of business activities in the Downtown area. An annual assessment is placed on all businesses in the Downtown area_ The Council voted to set the assessment amount at $0 since July 1, 2009. In fiscal year 2018-19, City staff was approached by a group of downtown business owners who expressed interest in reinstituting the full levy of the assessment for the BIA. In June 2018, Council voted to reinstate the assessment commencing on July 1, 2018. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION OPERATIONS 6070000 Advertising 6400000 Operating Supplies Total Operations SPECIAL PROJECTS 7803201 Downtown Business Improvement Association Program Total Special Projects ACTIVITY TOTAL 2016-2017 ACTUAL 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ - $ 1,000 $ - $ - $ _ - 7,000 8,000 - _ - - - 10,700 10,800 - - 10,700 10,800 $ - $ - $ 8,000 $ - $ 10,700 $ 10,800 H-20 OTHER FUNDS Business Improvement Association Fund FUND 230 TYPE Special Revenue DETAIL BACKUP OBJECT EXPENSE NUMBER CLASSIFICATION 7803201 Downtown Business Improvement Association Program DESCRIPTION 1r -Q Construction or maintenance of parking facilities, Contract decoration of public places, promotion of public events, and general promotion of business activities H-21 2019-2020 AMOUNT $ 10,700 2020-2021 A 1111/ll IAIT $ 10,800 FUND ANALYSIS Atascadero Tourism Business Improvement District (ATBID) Fund FUND 235 TYPE Special Revenue REVENUES Taxes and Assessments Revenue From Use of Money Total Revenues EXPENSES Operations Total Expenses Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 267,507 $ 275,295 $ 266,480 $ 262,610 $ 267,870 $ 273,220 724 1,580 2,560 6,230 5,400 4,180 268,231 276,875 269,040 268,840 273,270 277,400 (232,639) (323,637) (379,660) (311,090) (310,860) (315,910) (232,639) (323,637) (379,660) (311,090) (310,860) (315,910) 35,592 (46,762) (110,620) (42,250) (37,590) (38,510) 329,849 365,441 220,690 318,680 276,430 238,840 $ 365,441 $ 318,679 $ 110,070 $ 276,430 $ 238,840 $ 200,330 C-35 SUMMARY OF .C'VENUES Atascadero Tourism Business Improvement District (ATBID) Fund FUND 235 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED ATASCADERO TOURISM BUSINESS IMPROVEMENT DISTRICT (ATBID) FUND (235) Taxes and Assessments 41530.6300 Transient Occupancy Assessments $ 267,507 $ 275,295 $ 266,480 $ 262,610 $ 267,870 $ 273,220 Revenue from Use of Money 46110.0000 Investment Earnings 724 1,580 2,560 6,230 5,400 4,180 Total ATBID Fund $ 268,231 $ 276,875 $ 269,040 $ 268,840 $ 273,270 $ 277,400 D-47 OTHER FUNDS Atascadero Tourism Business Improvement District (ATBID) Fund FUND 235 TYPE Special Revenue DESCRIPTION This fund accounts for the revenues and expenses associated with the Atascadero Tourism Business Improvement District (ATBID). On June 1, 2013, the City established ATBID for the purpose of funding tourism promotion and increasing stays at the lodging businesses in Atascadero. A two percent (2%) assessment is placed on the nightly rent of all occupied rooms or spaces for all transient occupancies in Atascadero. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION OPERATIONS 6050000 Office Expense 6070000 Advertising 6400000 Operating Supplies 6500000 Contract Services 6600000 Professional Development 6700000 Business Development 6900000 Administration Total Operations ACTIVITY TOTAL DETAIL BACKUP OBJECT EXPENSE NUMBER CLASSIFICATION 6050000 Office Expense 6070000 Advertising 6400000 Operating Supplies 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ - $ - $ 5,000 $ 1,000 $ 1,000 $ 1,000 91,005 144,521 95,000 157,530 155,000 160,000 120 - 2,000 500 500 500 138,414 172,938 275,000 149,000 151,250 151,250 425 425 - 430 430 430 - 3,000 - - - - 2,675 2,753 2,660 2,630 2,680 2,730 232,639 323,637 379,660 311,090 310,860 315,910 $ 232,639 $ 323,637 $ 379,660 $ 311,090 $ 310,860 $ 315,910 DESCRIPTION Copies, postage, general supplies Brochures, magazines, media and online advertisements, trade show materials Miscellaneous materials and equipment H-22 2019-2020 BASIS AMOUNT Estimated $ 1,000 Estimated 155,000 Estimated 500 2020-2021 A 1111!11 I/.1T $ 1,000 160,000 500 OTHERFUNDS Atascadero Tourism Business Improvement District (ATBID) Fund FUND 235 TYPE Special Revenue DETAIL BACKUP (continued) OBJECT EXPENSE 2019-2020 2020-2021 NUMBER CLASSIFICATION DESCRIPTION BASIS AMOUNT AMOUNT 6500000 Contract Services Professional services including marketing, Estimated $ 151,250 $ 151,250 6600000 Professional Development 6900000 Administration promotions, public relations, attendance at trade shows, event transportation of lodging guests, contract administration services Central Coast Tourism Council local chapter dues Estimated Administration of fund by City staff H-23 430 Estimated 2,680 430 2,730 FUND ANALYSIS Community Development Block Grant (CDBG) Fund FUND TYPE 240 Special Revenue REVENUES Revenues from Other Agencies Total Revenues EXPENSES Operations Special Projects Capital Outlay Total Expenses Net Income OTHER CASH SOURCES / (USES) Net (Increase) / Decrease in Cash Deficit Loaned from / (Repaid to) General Fund BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 109,284 $ 201,503 $ 344,490 $ 29,620 $ 304,850 $ - 109,284 201,503 344,490 29,620 304,850 - (6,866) (7,068) (18,080) (11,740) - - (8,068) (8,000) (10,000) (11,880) (94,350) (186,435) (316,410) (6,000) (304,850) - (109,284) (201,503) (344,490) (29,620) (304,850) - (94,876) 94,876 76,309 (76,309) C-36 (4,800) - - 4,800 - SUMMARY OF -,EVENUES Community Development Block Grant (CDBG) Fund FUND 240 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND (240) D-48 Revenues from Other Agencies 43611.6414 Block Grant 2014 $ 33,797 $ 41,596 $ - $ _ $ _ $ 43611.6415 Block Grant 2015 60,553 41,354 43611.6416 Block Grant 2016 14,934 97,591 10,540 - 43611.6417 Block Grant 2017 - 20,962 164,230 6,000 155,010 - 43611.6418 Block Grant 2018 - - 169,720 23,620 149,840 - Total Community Develop- ment Block Grant (CDBG) Fund $ 109,284 $ 201,503 $ 344,490 $ 29,620 $ 304,850 $ - D-48 OTHER FUNDS Community Development Block Grant (CDBG) Fund FUND 240 TYPE Special Revenue DESCRIPTION This fund is used for Community Development Block Grant money received from the federal government. These funds must be used for low or moderate income projects or to eliminate blight in the community. The City receives an annual allocation from the federal government based on the number of qualified persons in the City. The City Council holds an annual hearing to determine how this money is to be spent. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION OPERATIONS 6900000 City Administration Total Operations SPECIAL PROJECTS 7800402 Youth Scholarships Total Special Projects OBJECT EXPENSE NUMBER CLASSIFICATION CAPITAL PROJECTS 8101685 South ECR Sidewalk Accessibility 8901717 Atascadero Mall Sidewalk Infill 8901885 Traffic Way at ECR Barrier Removal Total Capital Projects ACTIVITY TOTAL 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 6,866 $ 7,068 $ 18,080 $ 11,740 $ - $ _ 6,866 7,068 18,080 11,740 - _ 8,068 8,000 10,000 11,880 - _ 8,068 8,000 10,000 11,880 - _ 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 81,191 $ 1,354 $ - $ _ $ _ $ 13,159 179,734 5,560 - 5,347 310,850 6,000 304,850 - 94,350 186,435 316,410 6,000 304,850 - $ 109,284 $ 201,503 $ 344,490 $ 29,620 $ 304,850 $ - H-24 OTHER FUNDS Community Development Block Grant (CDBG) Fund FUND 240 TYPE Special Revenue DETAIL BACKUP OBJECT EXPENSE 2019-2020 2020-2021 NUMBER CLASSIFICATION DESCRIPTION BASIS AMOUNT AMOUNT 8901885 Traffic Way at ECR Barrier Removal Sidewalk improvements to address non- Grant $ 304,850 $ - compliant pedestrian facilities on Traffic Way between EI Camino Real and the US 101 undercrossing. H-25 FUND ANALYSIS General Government Facilities Fees Fund FUND 280 TYPE Special Revenue 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 REVENUES Permits and Fees Revenue from Use of Money Total Revenues EXPENSES Capital Outlay Total Expenses Net Income OTHER CASH SOURCES / (USES) Cash Contribution from Supplemental Law Enforcement Services Fund for Vehicle Purchase BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE $ 53,286 $ 63,696 $ 186,480 $ 37,300 $ 69,790 $ 127,270 27 (81) 6,210 2,400 3,530 5,020 53,313 63,615 192,690 39,700 73,320 132,290 - (40,710) - - - - - (40,710) - - - - 53,313 22,905 192,690 39,700 73,320 132,290 - 710 - - - _ 22,993 76,306 484,960 99,920 139,620 212,940 $ 76,306 $ 99,921 $ 677,650 $ 139,620 $ 212,940 $ 345,230 C-38 SUMMARY OF --,FVENUES General Government Facilities Fees Fund FUND 280 SECTION H ACCOUNT NUMBER REVENUE DESCRIPTION 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED GENERAL GOVERNMENT FACILITIES FEES FUND (280) Permits and Fees 42450.6020 Impact Fees $ 53,286 $ 63,696 $ 186,480 $ 37,300 $ 69,790 $ 127,270 Revenue from Use of Money 46110.0000 Interest Income 27 (81) 6,210 2,400 3,530 5,020 Other Sources Cash Contribution from SLESF 49401.4538 Fund for Police Vehicle - 710 - _ Total General Government Facilities Fees Fund $ 53,313 $ 64,325 $ 192,690 $ 39,700 $ 73,320 $ 132,290 D-50 OTHER FUNDS General Government Facilities Fees Fund FUND TYPE 280 Special Revenue r1FC(:RIPTI()N General Facilities are those limited to office or work buildings and equipment used by City staff to undertake their daily duties. As the City increases in both population and new businesses, City Hall and the City Corporate Yard will increasingly become overcrowded with growing staff. New facilities and equipment will be necessary to extend the current level of service to these new residents and businesses. Because the need for these new facilities and additional equipment is directly related to new construction, a General Government Facilities Fee is charged on all new development. These fees are deposited into this fund and then used for expanded/new facilities and equipment as listed in the Atascadero Master Facilities Plan updated in February 2006. From fiscal year 2005-2006 to 2008-2009 a total of $445,000 was transferred from this fund to pay for the portion of the New Corporate Yard Project that was related to new and future development. The fund was relatively new and did not have all of these funds on hand, so the fund borrowed cash from the General Fund and in effect pre -spent its future impact fees. In fiscal year 2012-2013, the interfund loan was fully repaid to the General Fund and instead the fund borrowed from the Wastewater Fund. In fiscal year 2015-2016, the interfund loan was fully repaid to the Wastewater Fund. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION CAPITAL OUTLAY 8103013 New Police Vehicle (GF -02) Total Capital Outlay ACTIVITY TOTAL 2016-2017 ACTUAL 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 40,710 $ - $ - $ _ $ _ 40,710 $ - $ 40,710 H-28 FUND ANALYSIS Law Enforcement Facilities Fees Fund FUND TYPE 284 Special Revenue REVENUES Permits and Fees Revenue from Use of Money Total Revenues Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 33,890 $ 35,004 $ 86,280 $ 23,000 $ 91,850 $ 61,740 276 415 4,420 4,580 5,830 6,740 34,166 35,419 90,700 27,580 97,680 68,480 34,166 35,419 90,700 27,580 97,680 68,480 145,511 179,677 356,550 215,100 242,680 340,360 $ 179,677 $ 215,096 $ 447,250 $ 242,680 $ 340,360 $ 408,840 C-39 SUMMARY OF REVENUES Law Enforcement Facilities Fees Fund FUND 284 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBFR nF.Rr PIP-rinm A/ -TI IAI A - IA. LAW ENFORCEMENT FACILITIES FEES FUND (284 Permits and Fees 42440.6020 Impact Fees Revenue from Use of Money 46110.0000 Interest Income Total Law Enforcement Facilities Fees Fund $ 33,890 $ 35,004 $ 86,280 $ 23,000 $ 91,850 $ 61,740 276 415 4,420 4,580 5,830 6,740 $ 34,166 $ 35,419 $ 90,700 $ 27,580 $ 97,680 $ 68,480 D-51 OTHERFUNDS Law Enforcement Facilities Fees Fund FUND 284 TYPE Special Revenue DESCRIPTION Residents and businesses benefit from both direct (response to a call for service) and indirect (crime prevention programs, patrol, etc.) law enforcement services. The addition of new residential units and new businesses will increase the demand upon the law enforcement service level by creating more direct calls for service, more areas requiring preventive patrol and, in general, more opportunities for crimes to be committed. If law enforcement capabilities are not expanded, then the increasing number of calls for service will reduce the amount of "free" hours available for preventive patrol. Because the need for additional police officers and the need for these officers to be equipped and housed is directly related to new construction, a Law Enforcement Facilities Fee is charged on all new development. These fees are deposited into this fund and then used for the purchase/construction of equipment/stations for these additional officers as listed in the Atascadero Master Facilities Plan updated in February 2006. ("LE" numbers refer to the Atascadero Master Facilities Plan Project number for this item.) ACTIVITY DETAIL OBJECT EXPENSE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER CLASSIFICATION ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED ACTIVITY TOTAL $ _ $ _ $ $ $ H-29 FUND ANALYSIS Fire Facilities Fees Fund FUND 285 TYPE Special Revenue REVENUES Permits and Fees Charges for Services Revenue from Use of Money Total Revenues EXPENSES Special Projects Capital Outlay Total Expenses Net Income OTHER CASH SOURCES / (USES) Repaid from / (Loaned to) Aerial Fire Truck Fees Fund BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 ACTUAL ACTUAL $ 111,875 $ 77,447 10,800 10,800 452 494 123,127 88,741 2018-2019 2018-2019 2019-2020 2020-2021 BUDGETED ESTIMATED REQUESTED REQUESTED $ 140,700 $ 27,080 $ 152,710 $ 89,740 10,800 10,800 10,800 10,800 5,530 7,190 9,330 10,960 157,030 45,070 172,840 111,500 (26,032) (2,312) (3,660) (3,660) (3,465) (29,497) (2,312) (3,660) (3,660) - - 93,630 86,429 153,370 41,410 172,840 111,500 3,879 53,180 17,180 5,570 47,050 30,300 101,627 199,136 494,540 338,750 385,730 605,620 $ 199,136 $ 338,745 $ 665,090 $ 385,730 $ 605,620 $ 747,420 C-40 SUMMARY OF .cVENUES Fire Facilities Fees Fund FUND SECTION 285 H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED FIRE FACILITIES FEES FUND (285) Permits and Fees 42450.6020 Impact Fees Charges for Services 44080.5000 Rental Income Revenue from Use of Money 46110.0000 Investment Earnings Total Fire Facilities Fees Fund $ 111,875 $ 77,447 $ 140,700 $ 27,080 $ 152,710 $ 89,740 10,800 10,800 10,800 10,800 10,800 10,800 452 494 5,530 7,190 9,330 10,960 $ 123,127 $ 88,741 $ 157,030 $ 45,070 $ 172,840 $ 111,500 D-52 OTHER FUNDS Fire Facilities Fees Fund FUND TYPE 285 Special Revenue nFGr PIPTIM] In addition to providing fire prevention programs, the Fire Department responds to calls for fire and paramedical service from two existing fire stations. Each new residential and business development will create, on average, more calls for service increasing the likelihood of simultaneous (and thus competing) calls for service. Additionally, as development spreads further from any existing station, the response times will increase, taking the existing engine companies out of service for greater periods of time. In order to continue to be able to respond to an ever increasing number of expected calls, and in order to maintain critical life saving response times, additional facilities and equipment will be needed. Because the need for these new facilities and additional equipment is directly related to new construction, a Fire Facilities Fee is charged on all new development. These fees are deposited into this fund and then used for the relocation/construction of fire stations and the purchase of additional equipment as listed in the Atascadero Master Facilities Plan updated in February 2006. ("FD" numbers refer to the Atascadero Master Facilities Plan project number for this item.) The Fire Facilities Fees Fund (Fire Impact Fund) and the Fire Aerial Vehicle Truck Fund (Aerial Truck Fund) were originally set up as two separate funds. The Fire Impact Fund currently has cash on hand, while the Aerial Truck Fund continues to be in a negative position. In talking with the City's impact fee consultant, it is expected that when the next impact fee update is completed, it will be recommended that these two funds be combined. In fiscal year 2012/2013, the Fire Facilities Fees Fund fully repaid the General Fund on behalf of the Aerial Truck Fund and loaned the funds to the Aerial Truck Fund until such time as the funds are combined. In fiscal year 2012/2013, the Aerial Truck Fund began making principal payments to the Fire Impact Fund and no interest has been charged on this loan. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION SPECIAL PROJECTS 7401654 Fire Station Needs Assessment (FD -01 and FD -02) Total Special Projects CAPITAL OUTLAY 8104507 Personal Protective Equipment (FD -o6) Total Capital Outlay ACTIVITY TOTAL 2016-2017 ACTUAL_ $ 26,032 2017-2018 2018-2019 2018-2019 ACTUAL BUDGETED ESTIMATED 2019-2020 2020-2021 REQUESTED REOUFSTFn $ 2,312 $ 3,660 $ 3,660 26,032 2,312 3,660 3,660 - 3,465 3,465 - - - $ 29,497 $ 2,312 $ 3,660 $ 3,660 $ H-30 FUND ANALYSIS Open Space Acquisition Fees Fund FUND 286 TYPE Special Revenue REVENUES Permits and Fees Other Revenues Revenue from Use of Money Total Revenues EXPENSES Capital Outlay Total Expenses Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 69,611 $ 97,952 $ 267,880 $ 49,740 $ 114,470 $ 162,710 58,000 - - - - _ (868) 1,237 13,270 11,850 13,750 15,130 126,743 99,189 281,150 61,590 128,220 177,840 (509,142) (3,741) - (509,142) (3,741) - (382,399) 95,448 281,150 61,590 128,220 177,840 848,654 466,255 1,065,930 561,700 623,290 751,510 $ 466,255 $ 561,703 $ 1,347,080 $ 623,290 $ 751,510 $ 929,350 C-41 SUMMARY OI- .,EVENUES Open Space Acquisition Fees Fund FUND 286 SECTION H ACCOUNT NUMBER REVENUE DESCRIPTION 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED OPEN SPACE ACQUISITION FEES FUND (286) Permits and Fees 42450.6020 Impact Fees $ 69,611 $ 97,952 $ 267,880 $ 49,740 $ 114,470 $ 162,710 Other Revenues 47900.0000 Donation for Three Bridges Trailhead 58,000 - - - - Revenue from Use of Money 46110.0000 Investment Earnings (868) 1,237 13,270 11,850 13,750 15,130 Total Open Space Acquisition Fees Fund $ 126,743 $ 99,189 $ 281,150 $ 61,590 $ 128,220 $ 177,840 D-53 OTHER FUNDS Open Space Acquisition Fees Fund FUND 286 TYPE Special Revenue DESCRIPTION The preservation and maintenance of open space is an important amenity to the residents of the City. Future residential development, by increasing the City's population, will by definition impact the City's available land and decrease open space. Without open space acquisition, the City's available land will be developed and the City will lose much of its historic charm that is so valuable to residents. Because the need for these land acquisitions is directly related to new construction, an Open Space Facilities Fee is charged on all new development. These fees are deposited into this fund and then used for land acquisitions and open space projects as listed in the Atascadero Master Facilities Plan updated in February 2006. ACTIVITY DETAIL OBJECT EXPENSE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER CLASSIFICATION ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED CAPITAL OUTLAY 8901573 Three Bridges Trailhead (PK -o6) $ 509,142 $ 3,741 $ - $ _ $ Total Capital Outlay 509,142 3,741 ACTIVITY TOTAL $ 509,142 $ 3,741 $ - $ - $ H-31 FUND ANALYSIS Public Facilities Fees Fund FUND TYPE 288 Special Revenue REVENUES Permits and Fees Revenue from Use of Money Total Revenues EXPENSES Capital Outlay Total Expenses Net Income BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 52,797 $ 56,655 $ 174,900 $ 32,480 $ 64,930 $ 103,280 998 2,111 6,170 13,340 7,520 2,360 53,795 58,766 181,070 45,820 72,450 105,640 (16,287) (23,546) (528,240) (31,500) (668,500) - (16,287) (23,546) (528,240) (31,500) (668,500) - 37,508 35,220 (347,170) 14,320 (596,050) 105,640 587,184 624,692 470,620 659,910 674,230 78,180 $ 624,692 $ 659,912 $ 123,450 $ 674,230 $ 78,180 $ 183,820 C-42 SUMMARY OI- .,cVENUES Public Facilities Fees Fund FUND 288 SECTION H ACCOUNT NUMBER REVENUE DESCRIPTION 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED PUBLIC FACILITIES FEES FUND (288) Permits and Fees 42450.6020 Impact Fees $ 52,797 $ 56,655 $ 174,900 $ 32,480 $ 64,930 $ 103,280 Revenue from Use of Money 46110.0000 Interest Income 998 2,111 6,170 13,340 7,520 2,360 Total Public Facilities Fees Fund $ 53,795 $ 58,766 $ 181,070 $ 45,820 $ 72,450 $ 105,640 D-54 OTHER FUNDS Public Facilities Fees Fund FUND 288 TYPE Special Revenue DESCRIPTION The City currently has existing community use facilities such as the Lake Pavilion and the Youth Center. Additional residential dwelling units will increase the population, placing greater demands for use of the existing community centers. New or expanded community center space will be necessary to extend the current level of service to new residents. Because the need for these new facilities is directly related to new dwelling units, a Public Facilities Fee is charged on all new residential development. These fees are deposited into this fund and then used for expanded/new public use facilities as listed in the Atascadero Master Facilities Plan revised in February 2006. ACTIVITY DETAIL OBJECT EXPENSE NUMBER CLASSIFICATION CAPITAL OUTLAY 8901674 Zoo Garden Event Center (cc -o2) Total Capital Outlay ACTIVITY TOTAL DETAIL BACKUP OBJECT EXPENSE NUMBER CLASSIFICATION 8901674 Zoo Garden Event Center (CC -02) 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED $ 16,287 $ 23,546 $ 528,240 $ 31,500 $ 668,500 $ - 16,287 23,546 528,240 31,500 668,500 - $ 16,287 $ 23,546 $ 528,240 $ 31,500 $ 668,500 $ - DESCRIPTION 2013-2014 2014-2015 BASIS AMOUNT AMOUNT Construction of a multi -use, open -walled, pavilion- Estimate type structure that will provide a space for zoo education and other zoo programs, special events, and private rentals. H-32 $ 668,500 $ FUND ANALYSIS Library Expansion Facilities Fees Fund FUND 289 TYPE Special Revenue C-43 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED REVENUES Permits and Fees $ 24,727 $ 27,696 $ 85,820 $ 15,930 $ 33,570 $ 56,930 Revenue from Use of Money 288 331 4,140 3,490 4,060 4,550 Total Revenues 25,015 28,027 89,960 19,420 37,630 61,480 Net Income 25,015 28,027 89,960 19,420 37,630 61,480 BEGINNING AVAILABLE BALANCE 111,808 136,823 331,040 164,850 184,270 221,900 ENDING AVAILABLE BALANCE $ 136,823 $ 164,850 $ 421,000 $ 184,270 $ 221,900 $ 283,380 C-43 SUMMARY OF .,C -VENUES Library Expansion Facilities Fees Fund FUND 289 SECTION H ACCOUNT NUMBER REVENUE DESCRIPTION 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED LIBRARY EXPANSION FACILITIES FEES FUND (289) Permits and Fees 42450.6020 Impact Fees $ 24,727 $ 27,696 $ 85,820 $ 15,930 $ 33,570 $ 56,930 Revenue from Use of Money 46110.0000 Interest Income 288 331 4,140 3,490 4,060 4,550 Total Library Expansion Facilities Fees Fund $ 25,015 $ 28,027 $ 89,960 $ 19,420 $ 37,630 $ 61,480 D-55 OTHER FUNDS Library Expansion Facilities Fees Fund FUND 289 TYPE Special Revenue DESCRIPTION The County Public Library System owns and operates the Atascadero Regional Library within the City limits. While the City is not the library service provider, the City's residents and businesses have an interest in maintaining library service levels. Additional development within the City will increase the demand of the library and the volume item collection. Because the need for additional volumes and the need for an expanded library is directly related to new construction, a Library Facilities Fee is charged on all new development. These fees are deposited into this fund and help fund the expansion of the library facility space to its current location at 6555 Capistrano Avenue, in addition to the expansion of the library collection, as listed in the Atascadero Master Facilities Plan updated in February 2006. ACTIVITY DETAIL OBJECT EXPENSE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER CLASSIFICATION ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED CAPITAL OUTLAY 7805089 Library Expansion Contribution (La -02) Total Capital Outlay ACTIVITY TOTAL H-33 OTHER CASH SOURCES / (USES) Loaned from / (Repaid to) Fire Facilities Fees Fund BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE (3,879) (53,180) (17,180) (5,570) (47,050) (30,300) - 731 $ 731 $ 843 $ C-44 FUND ANALYSIS Aerial Fire Truck Fees Fund FUND TYPE 290 Special Revenue 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED REVENUES Permits and Fees $ 4,610 $ 53,292 $ 17,180 $ 5,570 $ 47,050 $ 30,300 Total Revenues 4,610 53,292 17,180 5,570 47,050 30,300 Net Income 4,610 53,292 17,180 5,570 47,050 30,300 OTHER CASH SOURCES / (USES) Loaned from / (Repaid to) Fire Facilities Fees Fund BEGINNING AVAILABLE BALANCE ENDING AVAILABLE BALANCE (3,879) (53,180) (17,180) (5,570) (47,050) (30,300) - 731 $ 731 $ 843 $ C-44 SUMMARY OF k[ vENUES Aerial Fire Truck Fees Fund FUND 290 SECTION H ACCOUNT REVENUE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER DESCRIPTION ACTUAL ACTUAL BUDGETED PROJECTED ESTIMATED ESTIMATED AERIAL FIRE TRUCK FEES FUND (290) Permits and Fees 42443.6020 Impact Fees $ 4,610 $ 53,292 $ 17,180 $ 5,570 $ 47,050 $ 30,300 Total Aerial Fire Truck Fees Fund $ 4,610 $ 53,292 $ 17,180 $ 5,570 $ 47,050 $ 30,300 D-56 OTHER FUNDS Aerial Fire Truck Fees Fund FUND 290 TYPE Special Revenue DESCRIPTION Prior to 2006, the City of Atascadero had to rely on the City of Paso Robles to respond to a three-story building fire. Recognizing that response times would be reduced if Atascadero owned its own Aerial Fire Truck (or Ladder Truck), the Council voted in August of 2006 to approve an Aerial Fire Truck Impact Fee . This assessment contributes to the purchase of an Aerial Truck and is imposed on commercial and multi -family residential developments. The fees are deposited into a restricted fund that may only be used to purchase the truck. The City used this fund to purchase the truck in fiscal year 2007-2008 as listed in the Atascadero Master Facilities Plan updated in February 2006, using revenues to be levied and collected in the future. The fund was relatively new at the time of the truck purchase and did not have all of these funds on hand, so the fund borrowed cash from the General Fund and in effect pre -spent its future impact fees. Impact fees collected were paid back to the General Fund along with interest on the amount outstanding; however due to the downturn in the economy, the amount collected in fees did not exceed the amount of interest owed on the loan, causing the fund to become more and more negative. This fund was set up in 2006 as a fund that is separate and apart from the Fire Facilities Fees Fund (Fire Impact Fund). While the Aerial Truck Fund continues to be in a negative position, the Fire Impact Fund currently has cash on hand. In talking with the City's impact fee consultant, it is expected that when the next impact fee update is completed, it will be recommended that these two funds be combined. In fiscal year 2012/2013, the Fire Facilities Fees Fund fully repaid the General Fund on behalf of the Aerial Truck Fund and loaned the funds to the Aerial Truck Fund until such time as the funds are combined. In fiscal year 2012/2013, the Aerial Truck Fund began making principal payments to the Fire Impact Fund and no interest has been charged on this loan. ACTIVITY DETAIL OBJECT EXPENSE 2016-2017 2017-2018 2018-2019 2018-2019 2019-2020 2020-2021 NUMBER CLASSIFICATION ACTIVITY TOTAL ACTUAL ACTUAL BUDGETED ESTIMATED REQUESTED REQUESTED H-34