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HomeMy WebLinkAbout2006/10/24 RDA Agenda Packet I I I JOINT CITY COUNCIUREDEVELOPMENT AGENCY AGENDA STATEMENT Item Meeting Date -R:/ " " , 19/1 a,'oll /0 Im/Oc. ITEM TITLE: A) JOINT RESOLUTION OF THE CITY COUNCIL AND THE REDEVELOPMENT AGENCY OF THE CITY OF CHULA VISTA AMENDING FISCAL YEAR 2005-2006 BUDGET FOR THE SOUTHWEST PROJECT AREA PORTION OF FUNDS 651 AND 671-675 IN ACCORDANCE WITH THE BUDGET TRANSFER POLICY AND APPROVING ADDITIONAL APPROPRIATIONS IN VARIOUS FUNDS B) JOINT RESOLUTION OF THE CITY COUNCIL AND THE REDEVELOPMENT AGENCY OF THE CITY OF CHULA VISTA AMENDING FISCAL YEAR 2005-2006 BUDGET FOR THE TOWN CENTER II AND ADDED AREA PORTION OF FUND 651, IN ACCORDANCE WITH THE BUDGET TRANSFER POLICY C) JOINT RESOLUTION OF THE CITY COUNCIL AND THE REDEVELOPMENT AGENCY OF THE CITY OF CHULA VISTA AMENDING FISCAL YEAR 2005-2006 BUDGET EXCLUDING FUNDS 651 AND 671-675, IN ACCORDANCE WITH THE BUDGET TRANSFER POLICY AND APPROVING ADDITIONAL APPROPRIATIONS IN VARIOUS FUNDS SUBMITTED BY: Director of Fina7reasurer r fv.- HIL City Manager ~I / (4/5ths Vote: Yes .lLNo_) REVIEWED BY: For government entities, a budget creates a legal framework for spending during the fiscal year. After the budget is approved there are circumstances which arise that could require adjustments to the approved budget. At the close of each fiscal year, the Finance Department reviews all departmental and fund budgets to ensure that the fund budget and the departmental summary budget categories (Personnel Services, Supplies and Services, Other Expenses and Capital) have not been exceeded. For fiscal year 2005/06, budget adjustments are required for a variety of reasons described in this report, with the largest single reason being to meet contractual or regulatory obligations due to receiving greater than anticipated revenues during the fiscal year. The Council Policy on Financial Reporting and Transfer Authority indicates that all departments complete the fiscal year with a positive balance in each budget summary category (Personnel Services, Supplies and Services, Other Expenses and Capital). In order to comply with the intent of this policy, the transfers and appropriations listed on -d?=T I-I T I I Page 2, Item 9: / Meeting Date 10.t10.tOS !fJj:pj/ol. Attachment A and discussed below are recommended to b,e approved. All recommended General Fund transfers can be done using existing app.ropria.tions. ., , RECOMMENDATION: That Council approve the following resolutions: (A) Amending the fiscal year 2005-2006 budget for the Southwest Project Area portion of Funds 651 and 671-675 in accordance with the Budget Transfer Policy and approving additional appropriations in various funds; (B) Amending fiscal year 2005-2006 budget for the Town Center II, and Added Area portion of Fund 651, in accordance with the Budget Transfer Policy; and (C) Amending fiscal year 2005-06 budget, excluding Funds 651 and 671-675, in accordance with the Budget Transfer Policy and approving additional appropriations in various funds, BOARDS/COMMISSIONS RECOMMENDATION: Not applicable. DISCUSSION: Council Policy 220-02 "Financial Reporting and Transfer Authority" was established in January of 1996 and indicates that no department shall end the fiscal year with a negative balance in any budget summary category In order to comply with the intent of this policy, the transfers and appropriations listed on Attachment A and discussed below are recommended for approval. Council has approved similar requests in the past after the close of the fiscal year. When considering this request for budgetary transfers and additional appropriations it is important to note the following: · The transfer and appropriation requests are for fiscal year 2005/06 and do not affect the current fiscal year 2006/07 budget. · For fiscal year 2005/06, the City had 19 departmental budgets and 157 funds that required a budget. · All recommended departmental transfers for the General Fund can be accomplished with existing appropriations and no additional General Fund appropriations are being requested. · The recommended requests for additional appropriations are for funds not part of the General Fund, and $997,150 of the requested appropriation amount of $1,010,073 are required as a result of unanticipated revenues received in excess of ~ ;... 1-2 I I Page 3, Ite~ J Meeting Date 19/19/06 ! D/2.Lf lOb budgeted revenues. General Fund Transfer Requests " " , For fiscal year 2005/06, there was a miscalculation in the budget for the PERS contribution that is within the Personnel Services category of all departments. The PERS contribution rate given to the City did not reflect the 8% Employer Paid Member Contribution (EPMC) component of the rate, This has been corrected for the current 2006/07 budget. Fire exceeded their 2005/06 Personnel Services category by $590,000 due to the PERS error and overtime costs. Fire did achieve departmental savings in the Supplies and Services and Capital categories but not enough to cover the entire amount. It is recommended that a transfer from Police Department budgetary savings be used to partially offset the overage. The remaining transfer amount will come from Fire's departmental budgetary savings in the Supplies and Services and Capital categories, If it were not for the PERS error of $353,659 the Fire Department would not have gone over budget by $279,851. The Planning and Building department exceeded their Personnel Services category by $254,700. The overage is attributable to the PERS error and hourly wages. When the General Plan Update was extended, a temporary principal planner position scheduled to terminate December 2004 was retained on an hourly status until December 2005 to make further revisions to the proposed plan, and to assist in revising the related EIR. Additionally, anticipated salary savings in a vacant senior planner position did not materialize when staff retained an hourly employee to assist in the completion of a thorough review of the growth management process and to complete the Growth Management Oversight Commission Annual Review. It is recommended that a transfer from Planning and Building's departmental budgetary savings in the Services and Supplies category be made to cover the overage. The Nature Center exceeded their Personnel Services category by $1,700 due to the PERS error. It is recommended that a transfer from the Nature Center's departmental budgetary savings in the Services and Supplies category be made to cover the overage. Non-General Fund Transfer Requests The following recommended budget transfers are for funds other than the General Fund: . Parking Meter fund ($33,950) and Central Garage ($14,350) has exceeded the Personnel Services category due to the PERS error. Savings in Supplies and Services and Other Expenses and/or Capital will be used to offset the overage. ~3 /-3 T , , Page 4, Item ~ J Meeting Date 1Q/19:96 , IOIZli/~b · Local Law Enforcement Block Grant fund exceedeq the Other Expenses category because there were greater than expected eligible exp~flditures for reimbursement ($68,300). There are sufficient savings in the Capifal and Supplies and Services categories to partially offset the overage. This transfer reduces the amount of the appropriation requested in the next section below. · The Redevelopment Agency Housing fund is used to account for housing expenditures that are not eligible for reimbursement from the Low and Moderate Income Housing Fund. There was significant staff time spent on mobile home issues during the fiscal year. Because of this the fund was over in the Other Expenses category by $137,000. There are sufficient savings in the Capital category to offset the overage. · The HOME Program Grant fund exceeded their Supplies and Services category due to the use of a consultant to assist staff in reviewing and reconciling prior program year records ($63,000). Savings in Other Expenses will be used to offset the overage. · The RDA Merged Project fund exceeded the Other Expenses category because of the statutorily required AB 1290 payment to the County of San Diego, the repayment of an advance to the Bayfront Project area and for greater than anticipated staff time charges ($373,600). There are sufficient savings in the Services and Supplies category to offset the overage. Request for Additional Appropriations The following recommended appropriations are for funds other than the General Fund and are necessary for the following reasons. · Federal Aid to Urban Areas fund requires an appropriation in order to transfer out the remaining balance and close the fund to Federal Transportation Equity Act Program fund ($1,583). · The Telegraph Canyon Sewer Basin Development Impact Fee (DIF) fund ($7,150) and Poggi Canyon Sewer Basin DIF fund ($4,190) expenditures exceeded their budgets due to greater than anticipated staff time charges related to updating the development impact fees for both funds. The remainino appropriations re~uested below are necessarv due to unanticipated revenues received in excess of their budoeted amount · Supplemental Law Enforcement Service Grant fund ($152,100) and the Local Law "? ,.{ .~ - .- /-tf , , , Page 5, Item)::: / Meeting Date :1.9.'19/96, /D/ZJfj06 Enforcement Slock Grant fund ($68,400) had. greater than expected eligible expenditures for reimbursement. The expenditu~s will be reimbursed by the ., grants. , . CDSG Program Income Fund is utilized to account for CHIP loan repayments and loan payoffs. The Community Housing Improvement Program or CHIP makes loans to low-income residents for home improvements. The loans are placed as liens on the homeowner's property. Due to the low interest rate environment and refinancing activity the fund received a much higher than normal amount of loan payoffs, resulting in greater than anticipated revenue. These payments are then periodically transferred to the CDSG grant fund in order for these funds to be spent in accordance with HUD guidelines ($624,500). . Pass-through tax agreements are based upon a percentage of actual Tax Increment Revenue received. The tax increment revenues received came in higher than budgeted. Therefore, additional appropriations are necessary to fund the pass- through payments required by the agreements between the Agency and Sweetwater Union High School District ($49,000), County Office of Education ($5,400), Chula Vista Elementary School District ($58,660), Southwestern Community College District ($10,230), and the County of San Diego ($28,860). DECISION MAKER CONFLICTS: Staff has reviewed the property holdings of the City Council/RDA Members and has found a conflict exists, in that Council Member McCann has property holdings within 500 feet of the boundaries of the property which is the subject of Resolution A. Staff has reviewed the property holdings of the City Council/RDA Members and has found a conflict exists, in that Council Member Rindone has property holdings within 500 feet of the boundaries of the property which is the subject of Resolution B. Staff has reviewed the property holdings of the City Council/RDA Members and has found no property holdings within 500 feet of the boundaries of the property which is the subject of Resolution C. FISCAL IMPACT: Savings achieved within existing budgets will cover the recommended transfers between the General Fund departments. ?s;- ---< )-5 T , , Page 6, Item-=:: I Meeting Date 1Q!;~i~J()~ The net fiscal impact of the remaining funds will be $1,010,073, of which $997,150 of the requested appropriation amount will be accomplished with unallticipated revenues received in excess of budgeted revenues. 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III :: c. )> "C "C ... o "C ... ~. ... 0' :: '" ~ n ::c :s: m z --; J> I I I JOINT RESOLUTION NO. 2006- JOINT RESOLUTION OF THE CITY COUNCIL AND THE REDEVELOPMENT AGENCY OF THE CITY OF CHULA VISTA AMENDING FISCAL YEAR 2005-2006 BUDGET FOR THE SOUTHWEST PROJECT AREA POE-TION OF FUNDS 651 AND 671-675 IN ACCORDANCE WITH:THE BUDGET TRANSFER POLICY AND APPROVING' ADDITIONAL APPROPRIATIONS IN VARIOUS FUNDS WHEREAS, the Council Policy on Financial Reporting and Transfer Authority indicates that all departments complete the fiscal year with a positive balance in each budget summary category (Personnel Services, Supplies and Services, Other Expenses and Capital); and WHEREAS, the Council Policy established in January 1996 indicates that no department shall end the fiscal year with a negative balance in any budget summary category; and WHEREAS, the RDA Merged Project fund exceeded the Other Expenses category because of the payment to the County of San Diego for AB 1290, repayment of advances to the Bayfront Project area and for greater than anticipated staff time charges ($112,100) and. WHEREAS, there are sufficient savings in the Services and Supplies category to offset the overage. WHEREAS, pass-through tax agreements are based upon a percentage of actual Tax Increment Revenue received, and. WHEREAS, tax increment revenues received came in higher than budgeted; and WHEREAS, additional appropriations are necessary to fund the pass-through payments required by the agreements between the redevelopment agency and Sweetwater Union High School District ($49,000), County Office of Education ($5,400), Chu1a Vista Elementary School District ($58,660), Southwestern Community College District ($10,230), and the County of San Diego ($28,860), and WHEREAS, the additional tax increment revenues received will be sufficient to fund the additional appropriations. NOW, THEREFORE, BE IT RESOLVED that the City Council and the Redevelopment Agency of the City of Chula Vista do hereby amend the fiscal year 2005-2006 budget for the Southwest Project Area portion of Funds 651 and 671-675 and approving additional appropriations in various funds in accordance with the Budget Transfer Policy as identified on Attachment A. Presented by Approved as to form by &d.LiJ.(f'M tfue{ City MOo~ey and Agency Counsel Maria Kachadoorian Director of Finance and Agency Treasurer ,", / cJ "')";' -0 ~~ .C ~ 000000000 00000000 r--- r--- 0 1.0 0 1.0 r---~ r---_ ..,f-.;f6cr5cri6 I.OLOCl)~.....iX) NNtt:l~-N . '" <ll r- " '" <ll - ... '" -... '" , U en '" ;;; N ;;:; "'''' N :.;: ;;:; r::: <ll <ll '" N '" '" NN '" '" '" '" U "; "C "C "C "C "C "C"C "C "C "C "C ~ <ll <D:= ;; " " " " " " " " " " " . ,!:: 0 ::J ::J ::J ::J ::J ::J ::J ::J ::J ::J ::J u: u: u.o.. z u. u. u. u. u. u.u. u. u.u.u. "C " "C " "C C " ::Ju. " 0 ::J "E ::"0 ::J " "C U. U. 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"C " ::J - " .c - - u " 0:: E "C " - ~ .. - C ::J o E '" " ~u; '" " CICI " '" c . " " :5 ~ ~.! ",- '5'5 " "il: ;; 0 ClO .: :; "C " '" . f:!~ c .. " " ~~ " s.c ~ '~ , , , JOINT RESOLUTION NO. 2006- JOINT RESOLUTION OF THE CITY COUNCIL AND THE REDEVELOPMENT AGENCY OF THE CITY OF CHULA VISTA AMENDING FISCAL YEAR 2005-2006 BUDGET FOR THE TOWN CENTER II AND ADDED AREA, PORTION OF FUND 651, IN ACCORDANCE WITRTHE BUDGET TRANSFER POLICY . WHEREAS, the Council Policy on Financial Reporting and Transfer Authority indicates that all departments complete the fiscal year with a positive balance in each budget summary category (personnel Services, Supplies and Services, Other Expenses and Capital); and WHEREAS, the Council Policy established in January 1996 indicates that no department shall end the fiscal year with a negative balance in any budget summary category; and WHEREAS, the RDA Merged Project fund exceeded the Other Expenses category because of the payment to the County of San Diego for AB1290, repayment of advances to the Bayfront Project area and for greater than anticipated staff time charges ($261,500) and WHEREAS, there are sufficient savings in the Services and Supplies category to offset the overage. NOW, THEREFORE, BE IT RESOLVED that the City Council and the Redevelopment Agency of the City of Chula Vista do hereby amend the fiscal year 2005-2006 budget for the Town Center II and added area portion of Fund 651, in accordance with the Budget Transfer Policy as identified on Attachment A. Presented by Approved as to form by Maria Kachadoorian Director of Finance and Agency Treasurer '"" -5 -/!.! 1-/ () T <( f- Z lJ.J :2 I U <( f- ~ III I: o :;:: CU ';: a. o ... a. a. <( 't:l I: CU III ... .! III I: ~ I- .... III Cl 't:l ::l II! 't:l III .... III III ::l e- III 0:: '" o ii> o o N ... CU III >- iij U III u: '" -;;; o " '" E 'E '" >- o Ui 0:: lJ.J Il.. OJ c: g '0 "0 <( '" '" 2 '0 c: '" "- x '" '" :is :Ql a; "0 '" U '" "- x '" c: '" :; a; rn '" c'3 '" -;;; o " (J) 0:: lJ.J Il.. OJ c: g '0 "0 <( '" -;;; o " (J) 0:: lJ.J Il.. 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'" c: .s: E 3:- " Q,j.c - ~ .~ ... , I I JOINT RESOLUTION NO. 2006- JOINT RESOLUTION OF THE CITY COUNCIL AND THE REDEVELOPMENT AGENCY OF THE CITY OF CHULA VISTA AMENDING FISCAL YEAR 2005-2006 BUDGET EXCLUDING FUNDS 651 AND 671-675, IN ACCORDANCE WITH THE BUDGET TRANSFER POLICY ANp APPROVING ADDITIONAL APPROPRIATIONS IN V ARIOtJS FUNDS WHEREAS, the Council Policy on Financial Reporting and Transfer Authority indicates that all departments complete the fiscal year with a positive balance in each budget summary category (personnel Services, Supplies and Services, Other Expenses and Capital); and WHEREAS, the Council Policy established in January 1996 indicates that no department shall end the fiscal year with a negative balance in any budget summary category; and WHEREAS, the Fire Department ($590,000) exceeded its budget in the Personnel Services category due to unanticipated costs related to overtime and a PERS budget miscalculation; and WHEREAS, Planning and Building ($254,700) exceeded its Personnel Services budget due to hourly wages and unanticipated PERS overage; and WHEREAS, the Nature Center ($1,700) overage in the Personnel Services category was also related to PERS; and WHEREAS, staff recommends a variety of budget transfers and appropriations consistent with Attachment A (incorporated herein by reference); and WHEREAS, the recommended transfers between the General Fund departments will be covered by savings achieved within existing budgets; and WHEREAS, the net fiscal impact resulting from additional appropriations in the remaining funds will be $857,923, which in all cases will be funded by available fund balances. NOW, THEREFORE, BE IT RESOLVED that the City Council and the Redevelopment Agency of the City of Chula Vista do hereby amend the fiscal year 2005-2006 budget excluding Funds 651 and 671-675, in accordance with the Budget Transfer Policy, and approving additional appropriations in various funds as identified on Attachment A. Presented by Approved as to form by Maria Kachadoorian Director of Finance and Agency Treasurer .., _J. - / z ? <C f- Z UJ ::; :c u <C f- < Ul c: o :;:: Ol ";: 0.. o ... 0.. 0.. < " c: Ol l!! ~ Ul c: Ol ... I- li Cl " ::l rc " Ql .... Ul Ql ::l C'" Ql 0:: '" o - '" o o N ... Ol Ql >- Iii <.l Ul u: '" ""in o '-' '" '" Cl ell s: >- ~ o :c (jj Cl: UJ 0- "' <::: g i5 '" ""in o '-' '" E t '" > o (jj Cl: UJ 0- "' <::: g i5 "C <C '" '" '" '-' 1l "2: "2: ~ "'"c (J) <::: OJ ell <::: '" g~ E '" " O-(J) '" '" '" '" en U en In U f5 .~ ~ ~ .~ 2: ~ "2:2:~ a:l"'C Q) CO-o me (j)CfJ!:: a,5tt1 wQjctl c en c c en g~rogc:J1 Cf.I o.:t::: en ~ .....0.0............ 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