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RPVCCA_CC_SR_2015_06_02_03_Draft_2015_Five-year_Financial_ModelCITY OF MEMORANDUM PALOS VERDES TO: HONORABLE MAYOR & CITY COUNCIL MEMBERS FROM: KATHRYN DOWNS, DEPUTY DIRECTOR OF FINANCE C� DATE: JUNE 2, 2015 SUBJECT: DRAFT 2015 FIVE-YEAR FINANCIAL MODEL REVIEWED: DOUG WILLMORE, CITY MANAGER MIL -0 RECOMMENDATION 1. Receive and file the draft 2015 Five -Year Financial Model (2015 Model); and 2. Provide any direction to Staff regarding any assumptions contained within the 2015 Model. EXECUTIVE SUMMARY The draft 2015 Model is based on the current version of the FY15-16 draft budget, which includes decisions made by the City Council during its Hybrid Zero -Based Budget Menu exercise on May 19tH The draft 2015 Model indicates that General Fund activity is balanced, with the General Fund Reserve estimated to range from $12.7 million to between $11.9 million over the next five years. All City Council reserve policy thresholds would be met. There are two noteworthy shortfalls to consider for future years. Highway Users Tax has decreased by about $0.3 million annually. Also, the City no longer collects recycling fees that have been used to fund median maintenance. As a result, the General Fund will likely need to subsidize Street Maintenance activities by about $0.5 million annually beginning in FY16-17. The Storm Drain User Fee sunsets in FY15-16. If the Fee is not renewed, storm drain improvements will compete with other infrastructure projects for General Fund money. During summer 2015, Staff expects to present a proposal to the City Council from the rate engineer to review potential changes of parcel impervious factors and areas, prepare mailed notices of public hearing, and administer a mail - ballot election. As reported to City Council on April 21 St, Staff recommends a user fee renewal process that begins with preparation of the rate engineer's report in September 2015, and a mail -ballot election conducted February -March 2016. DRAFT 2015 FIVE-YEAR FINANCIAL MODEL June 2, 2015 Page 2 of 10 The draft 2015 Model indicates that the CIP Reserve will grow to more than $20 million by year 5, if no additional projects are programmed. However, the City has a number of quantified infrastructure needs that have not yet been included in the Model, pending recommendations from the City's Infrastructure Management Advisory Committee (IMAC). Staff expects the IMAC will offer recommendations for programming projects in time for the 2016 budget process (next year). The City's infrastructure resources total about $10 million annually, and include the following: • Restricted funding sources (grants, apportionments, and developer fees) averaging about $1.5 million; • Storm drain user fee revenue of about $1.3 million (sunsets in FY15-16); and • General Fund money of about $6.9 million ($5 million transient occupancy tax and other transfers for residential street rehabilitation). The City's infrastructure needs can be summarized as follows: • Abalone Cove sewer rehabilitation (at least $2 million identified, but not yet appropriated); • Landslide mitigation (unknown total costs); • Americans with Disabilities Act (ADA) compliance ($5.3 million identified, but not yet appropriated); • Residential street rehabilitation totaling approximately $9 million over the next five years; • Arterial street rehabilitation totaling approximately $4.6 million over the next five years; • Water quality compliance projects (unknown total costs); • Storm drain improvements (approximately $33.6 million identified, and not yet funded); • City -owned facility rehabilitation (minimum estimates totaling $7 million for Ladera Linda and Civic Center); • Park and trail improvement projects (over $6.1 million identified, but not yet appropriated); and • Right-of-way projects (over $13.6 million identified, but not yet appropriated). Once the IMAC offers its recommendations and projects are programmed over the next five years, the estimated CIP Reserve balance will no longer have a surplus and it is likely that many projects will remain unfunded. INTRODUCTION Overview The 2015 Model is a financial schedule prepared by the Finance Department (see Exhibits A through D). City Council Policy No. 18 requires preparation of the Model. The DRAFT 2015 FIVE-YEAR FINANCIAL MODEL June 2, 2015 Page 3 of 10 2015 Model includes all funds of the City and its component unit, the Rancho Palos Verdes Improvement Authority. Format of the 2015 Model The 2015 Model includes the presentation of: ➢ Actual FY12-13 and FY13-14 revenue, expenditures and ending fund balances for all funds; ➢ The final adjusted budget and the calculated budget variance for FY13-14 revenue, expenditures and ending fund balances for all funds; ➢ The revised FY14-15 budget; and ➢ The working draft of the FY15-16 budget as the first year of the 2015 Model (Economic Assumptions described below). The 2015 Model includes the segregation of funds as follows: ➢ General Fund — The General Fund balance represents the City's unrestricted reserve monies. These monies may be used for any City expenditure, including general operations of the City. ➢ Funds restricted by action of the City Council — The fund balances of these funds represent monies restricted by City Council action for a particular purpose. The funds were initiated with transfers from the General Fund. These monies may be returned to the General Fund or used for other purposes (e.g. infrastructure projects) upon the action of the City Council. ➢ Funds restricted by law or external agencies — The fund balances of these funds represent monies restricted by law or external agencies, such as the Federal Government, State of California, or Los Angeles County. These monies can only be used for the purpose outlined by the restricting agency in accordance with the terms and conditions set by legislation and voter ballot measures. The 2015 Model includes several schedules organized as follows: Exhibit A One Page Summary — 2015 Five -Year Financial Model Exhibit B 2015 Five -Year Financial Model by Fund Exhibit C Working Draft Capital Improvement Project Expenditures Exhibit D Water Quality Flood Protection (WQFP) Storm Drain Program Expenses It should be noted that future economic activity, legislation and policy decisions, as well as any other unforeseen circumstances could affect the City's revenue stream and expenditures during any of the years presented in the 2015 Model. K, DRAFT 2015 FIVE-YEAR FINANCIAL MODEL June 2, 2015 Page 4 of 10 DISCUSSION The following assumptions have been made during preparation of the 2015 Model. Economic Assumptions 1. The 2015 Model is based upon the draft 2015 Capital Improvement Plan and the draft FY15-16 budget, with one-time expenditures removed for subsequent years. The increase of the Consumer Price Index (CPI) for urban consumers, as projected by the Congressional Budget Office, was applied to expenditures in each subsequent year of the 2015 Model. About 30% of General Fund uses, defined as expenditures and transfers to other funds, represents the cost of employee compensation and benefits. Any changes to employee compensation are subject to negotiation between the employee association and the City. Staff cannot predict the outcome of those negotiations. Therefore, the 2015 Model assumes that employee compensation will continue to increase by CPI (the same assumption for all other expenditures of the City); and the actual compensation level will not be determined until the negotiation process is complete. 2. Sales tax is generally expected to increase by about 5% annually; based upon information from Beacon Economics (founded by Dr. Christopher Thornberg), one of California's most reputable economic research firms based upon accuracy in economic forecasting. 3. Based upon an analysis of property transfers between July 2014 and February 2015, it appears that the City's assessed values will grow by 3.29% (1.29% for the properties transferred and 2.00% for all other properties). The City's property assessments have grown at an average rate of 3.6% the last five years (from FY09-10 through FY14-15). Based on this continued growth and the low ratio of assessment value to market value in the City, Staff has assumed that property tax will continue to grow at a rate of 3.3% annually for the remaining 4 years of the 2015 Model. 4. The Los Angeles County Sheriff's Department (Sheriff) has advised Staff to expect a 2.5% increase in contract rates for FY15-16. The Sheriffs contract is the single largest expenditure in the General Fund, and has grown by an average of 2.5% over the last five years. Staff has assumed a continued 2.5% average growth rate over the next five years. 5. Permit fees are based on the fully burdened hourly rate of Staff multiplied by the estimated time to provide the service, as the law requires that permit fees cannot exceed the City's cost. Although Staff expects that another cost based fee study 0 DRAFT 2015 FIVE-YEAR FINANCIAL MODEL June 2, 2015 Page 5 of 10 will be completed during the next five years, Staff cannot predict the impact of that study or the resulting City Council action to set fee rates. Therefore, Staff has not included any assumed increases in permit fee rates for the 2015 Model. Permit revenue is also based on the volume of development activity in the City, which has increased over the last year. Based upon the fact that the City is mostly built out and permit activity levels are unpredictable, Staff has not included any assumed increases or decreases in permit activity for the 2015 Model. 6. About 91 % of the City's cash is invested with the state's Local Agency Investment Fund (LAIF), which is an actively managed portfolio. The LAIF investment earnings rate has averaged 26 basis points during FY14-15. For the 2015 Model, Staff has assumed an investment earnings rate that is the 3 -month U.S. Treasury Rate as projected by the Congressional Budget Office. 7. Utility User Tax (UUT) and franchise tax are dependent on outside factors such as weather conditions and rate increases, which cannot be predicted over the long- term with any accuracy. In general, Staff has assumed that UUT and franchise tax will increase by the CPI for urban consumers, as projected by the Congressional Budget Office. However, for FY15-16, with the exception of water-based revenue, Staff has estimated that UUT and franchise tax revenue sources will grow by 3% due to rate increases. Based upon the Governor's recent water conservation mandates, Staff has assumed a 5% decrease for water-based revenue. California Water Service has a revenue -recovery mechanism that will mostly offset the effects of conservation. Over the past 10 years, franchise tax has increased an average of 4.6% per year; and UUT has increased an average of 3.2% per year. Some of this increase is attributable to the opening of the Terranea Resort. Using the CPI is a conservative method of estimating these future revenues. 8. Transient Occupancy Tax (TOT) accounted for about 15.3% of the City's FY13-14 General Fund revenue. Per the City Council's Reserve Policy, amounts equivalent to TOT are transferred to the CIP Reserve each year as a funding source for infrastructure improvements. The City receives most of its TOT revenue from the Terranea Resort, which opened in 2009. Now that the Resort has been open almost 6 years, Staff has observed that the growth rate of TOT has been slowing. For FY15-16, Staff is assuming a 5% growth rate for TOT revenue. For the remaining 4 years of the 2015 Model, Staff has conservatively assumed that TOT will continue to grow by CPI for urban consumers, as projected by the Congressional Budget Office. Other Assumptions Specific to the 2015 Model 9. As part of the state's solutions to its budget problems in 2004, it developed a mechanism referred to as the "triple -flip" whereby the City began receiving an 5 DRAFT 2015 FIVE-YEAR FINANCIAL MODEL June 2, 2015 Page 6 of 10 additional share of property tax in lieu of 25% of the City's sales tax apportionment. The state used the revenue swap to repay Economic Recovery Bonds issued in 2004. The California Department of Finance expects the Bonds will be fully paid in July 2015; which, according to state law, will trigger the triple -flip mechanism to end on January 1, 2016. Staff has assumed the revenue source will revert back to sales tax at that time, with no net impact to the General Fund. 10. Pursuant to state redevelopment dissolution law, on January 31, 2012 the Rancho Palos Verdes Redevelopment Agency (RDA) was dissolved. The City elected to serve as the Successor Agency to the former RDA. The City's General Fund loaned money to the former RDA for landslide mitigation projects and administration. As of June 30, 2014, the outstanding loan balance (including accrued interest) was $12.1 million. The Successor Agency has completed the steps necessary for the City's loan to become a recognized obligation with small repayments beginning in FY14-15. Based upon the repayment formula outlined in state law, a maximum of $47,885 may be repaid during FY15-16. Of this amount, 80% can be deposited into the General Fund, and 20% must be deposited into the Low -Moderate Housing Fund. Staff has included this amount as repayment revenue for all five years of the 2015 Model; however actual repayments will be based upon the availability of redevelopment property tax revenue. Separately, as part of administering the Successor Agency and supporting the activities of the Oversight Board representing various taxing entities, the City receives reimbursement of administrative costs (staff time, a share of general liability insurance, etc.). The annual reimbursement is currently estimated to be $38,000. Beginning in FY16-17, individual oversight boards will be consolidated into a single county -wide oversight board. Staff has assumed that the administrative reimbursement will no longer be available beginning in FY16-17. 11.The General Fund provides subsidies to a number of funds, as the restricted funding sources for those activities are insufficient to provide for the current level of maintenance. A. Dedicated restricted revenue is insufficient to fund right-of-way maintenance. Highway Users' Tax is expected to decrease by about $0.3 million in FY15-16, and the City no longer collects recycling revenue that was previously used for median maintenance (about $0.2 million). Beginning in FY16-17, an estimated annual subsidy of about $0.5 million may be necessary. B. The Improvement Authority's Portuguese Bend Fund will continue to require an annual General Fund subsidy of about $57,000. There is no other source of revenue for maintenance activities in the Portuguese Bend portion of the landslide area. X DRAFT 2015 FIVE-YEAR FINANCIAL MODEL June 2, 2015 Page 7 of 10 C. The Improvement Authority's Abalone Cove Fund will continue to require an annual General Fund subsidy of about $37,000. The interest earnings on the $1 million non -spendable fund balance required by the Horan Agreement is not sufficient to pay for maintenance of dewatering wells in the Abalone Cove portion of the landslide area. The Horan Agreement is the 1987 settlement of a lawsuit related to the City's active landslide. D. The Abalone Cove Sewer District will require an annual General Fund subsidy of $80,700, due to the maintenance demands of the system. Property assessments are not sufficient to maintain the unique system that provides for 110 developed parcels in an active landslide area. On April 7th, the City Council authorized inclusion of $25,000 in the draft FY15-16 budget for preparation of a long-term plan for ongoing funding and capital replacement of the Abalone Cove Sewer System. E. The Habitat Restoration Fund accounts for the management, maintenance, and monitoring of the City's open space. The fund receives occasional habitat mitigation revenue from outside sources, but does not have a consistent annual funding source. Therefore, a General Fund subsidy is necessary. The City's Natural Communities Conservation Plan (NCCP) requires the fund balance to grow by $10,000 each year (plus accrued interest) for 50 years to provide a future endowment for maintenance of habitat. FY15-16 is the 11 to year of this 50 -year period. The annual subsidy is expected to be about $125,000, increased annually for inflation. F. As part of its development agreement with the City, the developer of the Subregion 1 tract (now Oceanfront Estates) was required to dedicate open space to the City and provide a $750,000 endowment for future maintenance of that open space. The interest earnings from the non - spendable endowment are not sufficient to provide for the current level of maintenance, which necessitates an annual General Fund subsidy of about $40,000. 12.The City uses an Equipment Replacement Fund to centralize accounting for purchase and maintenance of the City's capitalized equipment (items with costs of $5,000 or more, including the City's computer network), and to accumulate money for the replacement of capitalized equipment. Various programs within the General Fund are charged with an allocation of Equipment Replacement Fund expenses. The City Council's Reserve Policy requires the fund balance be maintained at a level equivalent to the estimated replacement cost of the capitalized equipment. 13.The City's employee pension plan includes 3 tiers of benefits based upon local pension reform and state pension reform, as follows: A. Tier 1 — those employed prior to January 1, 2013; 7 DRAFT 2015 FIVE-YEAR FINANCIAL MODEL June 2, 2015 Page 8 of 10 B. Tier 2 — those hired after January 1, 2013 who previously participated in a reciprocating California public employee pension system; and C. Tier 3 — new hires who do not meet second-tier requirements. CalPERS has set the employer normal cost contribution rates for FY15-16. Based upon additional information from CalPERS, the estimated employer contribution rates for years 2 through 5 of the 2015 Model follow. Statewide pension reform became effective January 1, 2013. Of the 54 full-time employees on staff at that time, 17 have left the City. For purposes of the 2015 Model, Staff has assumed that employee turnover will continue at the rate of 3 full- time positions per year (a turnover rate of about 5%); and that 2 positions will begin earning Tier 2 benefits, and 1 position will begin earning Tier 3 benefits. Based on those assumptions, estimated full-time employee participation in each Tier has been calculated as follows. 1st Tier 2nd Tier 3rd Tier FY15-16 9.671% 6.709% 6.237% FY16-17 10.100% 7.100% 6.800% FY17-18 10.100% 7.100% 6.800% FY18-19 10.100% 7.100% 6.800% FY19-20 10.100% 7.100% 6.800% Statewide pension reform became effective January 1, 2013. Of the 54 full-time employees on staff at that time, 17 have left the City. For purposes of the 2015 Model, Staff has assumed that employee turnover will continue at the rate of 3 full- time positions per year (a turnover rate of about 5%); and that 2 positions will begin earning Tier 2 benefits, and 1 position will begin earning Tier 3 benefits. Based on those assumptions, estimated full-time employee participation in each Tier has been calculated as follows. Blending the employer contribution rates for each Tier with estimated employee participation results in the following composite rates used for the 2015 Model. 1st Tier 2nd Tier 3rd Tier Total Full -Time FY15-16 37 14 11 62 FY16-17 34 16 12 62 FY17-18 31 18 13 62 FY18-19 28 20 14 62 FY19-20 25 22 15 62 Blending the employer contribution rates for each Tier with estimated employee participation results in the following composite rates used for the 2015 Model. In addition to the normal cost contributions, the City is required to make a payment towards the unfunded liability for the Tier 1 plan; which was estimated by CalPERS �-*j Composite' Rate FY15-16 8.393% FY16-17 8.687% FY17-18 8.537% FY18-19 8.387% FY19-20 8.237% In addition to the normal cost contributions, the City is required to make a payment towards the unfunded liability for the Tier 1 plan; which was estimated by CalPERS �-*j DRAFT 2015 FIVE-YEAR FINANCIAL MODEL June 2, 2015 Page 9 of 10 to be $7.23 million at June 30, 2013. The actual FY15-16 payment is set, and payments for the following years are estimated. Unfunded Liability; Contribution FY15-16 $356,067 FY16-17 $413,280 FY17-18 $473,605 FY18-19 $537,178 FY19-20 $604,140 14. The 2015 Model indicates that Proposition A money will accumulate over the next 5 years (transit expenditures are less than the restricted revenue received). The City has the ability to exchange unused Proposition A money for General Fund money. The current market rate appears to be about 75 cents on the dollar. If the City were to exchange $800,000 of Proposition A money at the end of year 5, perhaps about $600,000 of General Fund money would be received. Proposition A money could also be used in the future to fund capital spending requests from Palos Verdes Peninsula Transit Authority (e.g. purchase new buses). Capital Spending Assumptions 15. Staff has included projects recommended in the draft 2015 Five -Year Capital Improvement Plan to repair and improve the City's infrastructure over the course of the 2015 Model. City Council approves projects one year at a time with the annual budget process. The City is currently developing an Infrastructure Management Plan (IMP), a systematic method of planning for infrastructure replacement and rehabilitation over the long-term. The IMP will incorporate information from specific plans for each type of infrastructure (e.g. roadways, storm drains, etc.). The City's Infrastructure Management Advisory Committee ([MAC) is expected to develop project recommendations by spring 2016. There is a back -log of appropriated infrastructure projects that have been carried forward from prior years. Public Works Staff has proposed to limit the number of new projects for FY15-16, to facilitate completion of projects previously appropriated. Therefore, as expected, the 2015 Model indicates that the CIP Reserve will continue to grow over the next five years. However, once the IMP is completed, recommended projects will be incorporated into the 2016 Model, and the CIP Reserve will be programmed. As noted previously, per the City Council's Reserve Policy, amounts equivalent to the City's TOT revenue are transferred to the CIP Reserve each year to provide for infrastructure improvements. Exhibit C-2 of the 2015 Model reconciles the CIP DRAFT 2015 FIVE-YEAR FINANCIAL MODEL June 2, 2015 Page 10 of 10 Reserve balance since its inception in FY08-09 through FY19-20, the last year of the 2015 Model. The schedule identifies specific projects and amounts recommended for CIP Reserve funding. Each of these projects addresses a legal mandate, a safety concern, a matching contribution for a grant -funded project, or a City Council priority. 16. The City's storm drain user fee sunsets in FY15-16. Staff has assumed that the fee will increase by 0.1% for FY15-16 (the increase of CPI for the twelve months ended February 2015). At its public hearing scheduled for June 16, 2015, the City Council may reduce or eliminate the fee, maintain the current fee, or increase the fee to the maximum of $96.85/ERU. Unfunded CIP Projects include at least $9.4 million of known, quantified storm drain projects. One of the unfunded projects is Altamira Canyon, which may cost significantly more than the minimum estimate of $1.6 million; and will likely include significant right-of-way acquisition costs. Based on the ongoing evaluation of this drainage system, Public Works Staff believes that the actual cost of this project will far exceed the original estimate. In addition, there is an estimated cost of at least $6.0 million to line about 18,000 linear feet of pipe in "urgent" condition; and the storm drain master plan update has identified at least $15 million of projects to correct hydrologic and capacity deficiencies. The cost of currently identified needs is $33.6 million. On May 21, 2015, the City's Storm Drain Oversight Committee prepared its 2015 Annual Report that included the following statements. "All members agree there are more known projects important to public safety and the protection of public and private property than there is funding available, even including the maximum user fee. The Committee believes the User Fee is an appropriate, reliable, dedicated funding source, authorized by the voters, which addresses known storm drain problems. Loss of the User Fee will cause storm drain projects to compete with other types of infrastructure needs for City funding. " "The Committee recommends the following: 1. The continuation of a dedicated funding source for storm drain projects, and; 2. The identification or creation of an appropriate funding source for mandated water quality projects and programs." Attachment: 2015 Five -Year Financial Model (page 11) 10 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL EXHIBIT A FYI 5-16 Estimated; Appropriations Fund aalance FY1516 Estimated Resource Fund 6130(2015 Revenues Transfers In Unrestricted (20,936,748) (7,228,100) GENERAL" 12,732,216 27,882,209 208,000 Restricted by Council Action 11,893,573< - BEAUTIFICATION FUND 96,921 870 - CIP 11,363,500 552,570 7,693,400 EQUIPMENT REPLACEMENT 1,852,612 349,400 - BUILDING REPLACEMENT - - - EMPLOYEE BENEFITS 149,587 2,141,244 Subtotal' 13,462,620 3,044,084 7,693,400 Restricted by Law or External Agencies 1,767,712 - STREET MAINTENANCE 978,378 961,607 1,035,791 1972 ACT 42,503 258,895 - EL PRADO LIGHTING 22,120 2,200 CDBG - 164,408 1911 ACT 1,722,059 565,500 WASTE REDUCTION 370,436 208,830 AIR QUALITY MANAGEMENT 86,487 50,780 PROPOSITION C 212,529 638,008 PROPOSITION A 31,429 767,149 PUBLIC SAFETY GRANTS 20,610 100,190 MEASURE R 146,530 478,399 - HABITAT RESTORATION 1,445,462 13,010 125,000 SUBREGION 1 MAINTENANCE 802,168 7,200 40,000 MEASURE A 100 105,000 - ABALONE COVE SEWER DISTRICT 8,395 55,160 80,700 GINSBURG CULTURAL ARTS BUILDING 101,421 910 - DONOR RESTRICTED CONTRIBUTIONS 828,531 7,460 QU I MBY 2,114,107 19,030 LOW -MOD INCOME HOUSING 23,520 9,578 AFFORDABLE HOUSING IN LIEU 501,018 4,510 ENVIRONMENTAL EXCISE TAX 260,763 2,350 BIKEWAYS 72 - WATER QUALITY/FLOOD PROTECTION 863,848 1,391,896 - IMPROV AUTH - PORTUGUESE BEND 280,496 2,520 57,000 IMPROV AUTH - ABALONE COVE 1,048,548 9,400 37,000 Subtotal 11,9T1,530- 5,823,990 1,375;491 GRAND TOTAL -" 38,106,366 ` 36,7W,283 9,276,891 FYI 5-16 Estimated; Appropriations Fund Balance 6/30/2016 Fund Balance 6/30/2017 Fund Balance 613012018 ' Fund Balance 6/30/2019 Fund Balance 6130/2020 Expenditures Transfers Out (20,936,748) (7,228,100) 12,657,577 12,495;734 12,176,748 12,108,606 11,893,573< - (97,791) 0 0 0 0 0 (2,595,300) 17,014,170 17,862,570 19,904;470 16,410,670 20,473,870 (477,700) - 1,724,312 1,745,412 1,767,512 1,768,212 1,767,712 - 0 0 0 0 0 (2,289,694) 1,137 1,157 1,197 1,237 1,277 (5,362,694) (97,791) 18,739,619 19,609,139 21,673,179 18,180,119 22,242,859 (2,357,779) - 617,997 643,227 650,887 632,417 584,917 (78,200) (200,000) 23,198 17,408 15,108 16,228 20,878 (1,000) 23,320 24,830 26,680 28,600 30,570 (164,408) 0 0 0 0 0 (459,000) (117,000) 1,711,559 1,720,759 1,748,459 1,774,659 1,798,059 (167,683) (98,000) 313,583 256,353 198,643 136,553 69,893 (50,000) 87,267 89,177 92,237 95,397 98,637 (526,000) 324,537 260,147 219,367 199,587 202,377 (621,556) 177,022 348,702 454,962 692,172 865,702 (100,000) 20,800 21,260 21,990 22,740 23,510 624,929 1,138,619 103,669 659,529 61,849 (163,000) 1,420,472 1,412,882 1,421,642 1,429,802 1,436,612 (67,500) 781,868 770,868 768,468 765,468 761,368 (105,000) 100 100 100 100 100 (134,483) 9,772 11,362 12,852 14,342 15,552 102,331 104,571 108,161 111,871 115,671 (5,000) (455,000) 375,991 384,221 397,401 411,031 425,011 (150,000) 1,983,137 2,026,567 2,096,077 2,167,977 2,241,687 33,098 42,676 52,254 61,832 71,410 - 505,528 516,598 534,318 552,648 571,438 (200,000) 63,113 64,493 66,703 68,993 71,343 72 72 72 72 72 (1,566,116) - 689,628 535,626 393,028 255,351 3,375 (113,200) 226,816 173,986 120,356 63,186 2,136 (71,900) 1,023, 048 1,009,848 1,008,048 1,005,548 1,001,748 (6,020,825) (1,951,000) 11,139,186 11,574,352 10,511,482 11,166,103 10,473;915' (32,320,267) (9,276,891)1 42,536,382 43,679,225 44,361,409 41,454,828 44,616,347' 11 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 12 o LL ACTUAL" FY12-13 BUDGET FYI 3-14 ACTUAL FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED FY15-16 MODEL FY16-17 MODEL FY17-18 MODEL FY18-19 MODEL FY19-20 PAGE( % Increase % Increase % Increase % Increase % Increase % Increase % Increase % Increase % Increase % Increase i ECONOMIC MODEL INPUT FACTORS (a -p): ; Maximum Property Assessment Increase (a) i N/A N/A N/A NIA N/A 2.0% 2.0% 2.0% 2.0% 2.0% Increase Factor (%) Expenditures (b) ! N/A N/A N/A N/A NIA 2.0% 2.3% 2.4% 2.3% 2.4% Consumer Price Index (%) (c) N/A N/A NIA N/A N/A 2.0% 2.3% 2.4 % 2.3% 2.4% Sales Tax (%) (d) N/A NIA NIA N/A N/A 4.8% 4.8% 5.2% 5.0% 5.0% Property Taxes (%) (e) N/A N/A NIA NIA NIA 3.29% 3-3% 3.3% 3.3% 3.3% Sheriff Contract (%) (f) j N/A N/A N/A N/A NIA 2.5% 2.5% 2.5% 2.5% 2.5% Permit Revenues (%) (g) N/A N/A N/A N/A N/A 0-0% 0.0% 0.0% 0.0% 0.0% Investment Interest (%) (h) N/A N/A NIA N/A N/A 0-90% 1 2.19% 3.43% 3.43% 3.40% Utility Users Tax/Franchise Tax (%) (�)''; NIA NIA NIA N/A N!A 3-0% 1 2.3% 2.4% 2.3 i 12 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 13 o LL ACTUAL FY1243 BUDGET FY13-14 ACTUAL FY13-14 VARIANCE FY13-14 REVISED FYD4-15 PROPOSED FY15-16 MODEL FY16-17 MODEL FY17-18 MODEL FY18-19 .: MODELUGET FY19-20" PAGE 2 SUMMARY OF ENDING UNRESERVED FUND BALANCES i, f UNRESTRICTED FUND (101) General Fund 6 13,968,2681 12,107,321 J1 13,8397226 17731,905 12,732,216 12,657,577 1 12,495,734 12,176,7481 12,108,606 11,893,573 RESTRICTED BY COUNCIL ACTION (212) Beautification Fund 7 1 1,003,131 316,971 793,921 476,950 96,921 0 0 0 0 0 (330) CIP Fund 8 1 11,565,617 24,518,833 18,011,254 (6,507,579) 11,363,500 17,014,170 17,862,570 19,904,470 16,410,670 20,473,870 (681) Equipment Replacement Fund g 2,587,848 2,864,998 2,915,898 50,900 1,852,612 1,724,312 1,745,412 1,767,512 1,768,212 1,767,712 (686) Building Replacement Fund 10 940,605 943,405 942,609 (796) 0 0 0 0 0 0 (685) Employee Benefits Fund 11 111,371 111,461 149,347 37,886 149,587 1,137 1,157 1,197 1,237 1,277 SUBTOTAL 1 16,208,572 28,755,668 22,813,029 (5,942,639) 13,462,620 18,739,619 19,609,139 21,673,179 18,180,119 22,242,859 RESTRICTED BY LAW OR EXTERNAL AGENCIES City Funds (202) Street Maintenance Fund 12 914,473 1,029,219 1,271,895 242,676 978,378 617,997 643,227 650,887 ': 632,417 584,917 (203) 1972 Act Landscape & Lighting Fund 13 70,062 59,570 62,663 3,093 42,503 23,198 17,408 15,108 16,228 ` 20,878 (209) EI Prado Lighting Fund 14 19,000 19,950 21,180 1,230 22,120 23,320 24,830 26,680 28,600 30,570 (310) CDBG Fund 15 0 1 3,405 (68,671) (72,076) 0 0 0 0 0 0 (211) 1911 Act Street Lighting Fund 16 1,709,606 1,622,506 1.756,659 134,153 1,722,059 1,711,559 1,720,759 1,748,459 1,774,659 1,798,059 (213) Waste Reduction Fund 17 366,159 386,999 397,798 10,799 370,436 313,583 256,353 198,643 1 136,553 69,893 (214) Air Quality Management Fund 18: 152,298 97,658 86,277 1 (11,381) 86,487 87,267 89,177 92,237 95,397 98,637 (215) Proposition C (Streets[Transit) Fund 19 1,592,363 285;053 1,317,793 1 1,032,740 212,529 324,537 260,147 219,367 199,587 202,377 (216) Proposition A (Transit) Fund 20 310,991 19,280 441,525 422,245 31,429 177,022 348,702 454,962 692,172 865,702 (217) Public Safety Grants 21`: 20,400 20,400 20,570 170 20;610 20,800 21,260 21,990 22,740 23,510 (220) Measure R 22 805,649 644,866 1,250,257 605,391 146,530 624,929 1,138,619 103,669 659,529 61,849 (222) Habitat Restoration Fund -NCCP 23' 214,641 206,561 1,443,461 1,236,900 1,445,462 1,420,472 1,412,882 1,421,642' 1,429,802 1,436,612 (223) Subregion 1 Maintenance Fund 24' 791,701 784,001 821,968 37,967 802,168 781,868 770,868 768,468 765,468 761,368 (224) Measure A Cap. & Maint. Funds 25. (197,638) (132,122) (47,633) 84,489 100 100 100 100 100 100 (225) Abalone Cove Sewer District Fund 26 35,906 35,086 58,235 23,149 8,395 9,772 11,362 12,852 14,342 15,552 (227) Ginsburg Cultural Arts Building Fund 27: 138,890 119,370 119,161 (209) 101,421 102,331 104,571 108,161 111,871 115,671 (228) Donor Restricted Contributions Fund 28 843,448 839,626 865,681 26,055 828,531 375,991 384,221 397,401 ! 411,031 425,011 (334) Quimby Fund 29 29,505 407,505 57,861 (349,644) 2,114,107 1,983,137 2,026,567 1 2,096,077 2,167,977 2,241,687 (336) Low -Moderate Income Housing Fund 30 12,411 12,411 23,520 11,109 23,520 33,098 , 42,676 52,254 61,832 71,410 (337) Affordable Housing In -Lieu Fund 31.- 502,188 497,600 499,928 2,328 501,018 505,528 516,598 534,318 552,648 571,438 (338) Environmental Excise Tax (EET) Fund 32 448,851 289,521 413,184 123,663 260,763 63,113 64,493 66,703 68,993 71,343 (340) Bikeways (TDA Article 3) Fund 33- 61,054 (7,617) 72 7,689 721 72 72 72 72 72 (501) Water Quality & Flood Protection Fund 34 9,727,246 (1,766,250)i 5,317,323 7,083,573 863,848 689,628 535,626 393,028 255,351 3,375 Improvement Authority Funds (285) Improvement Authority - Portuguese Bend 35 366,012 317,732 362,456 44,724 280,496 226,816 173,986 120,356 63,186 2,136 (795) Improvement Authority - AbaloneCove 36 1,108,543 1,059,908 8 1,081,54 0 1,048,548 1,023,048 1,009,848 1,008,048 1005548 1,001,748 SUBTOTAL 20,043,759 6,852,238 17,574,711 10,700,833 11,911,530 11,139,186 11,574,352 10,511,482pt� 10,473,915 GRAND TOTAL - ALL FUNDS INCLUDED 50,220,599 47,715,227 54,226,966 6,490,099 38,106,366 42,536,382 43,679,225 44,361,409 41,454,828 44,610,347 13 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 14 o LL ACTUAL FY12-13 BUDGET FY13-14 ACTUAL FY13-14 VARIANCE FY13-14 REVISEDPROPOSED BUDGET FY14-15 FY15-16 MODEL FY16-17 MODEL FY17-18 MODEL FY18-19 MODEL FY19-20 PAGE 3 - i GENERAL FUND REVENUE DETAIL Property taxes (e) I 6,300,110 6,726,496 6,751,036 24,540 7,033,100 7,281,261 7,521,500 7,769,700 8,026,100 8,291,000 Property taxes In -Lieu of VLF Revenues (e) ! 3,694,230 3,890,000 3,890,110 110 4,024,200 4,195,096 4,333,500 4,476,500: 4,624,200 4,776,800 Property taxes In -Lieu of Sales Tax (d) `, 453,908 534,000 536,579 2,579 544,300 279,188 0 0 0 0 Sales and use tax (d) j 1,589,104 1,640,000 1,642,381 2,381 1,671,500 2,068,936 2,460,800 2,588,800 2,718,200 2,854,100 Property transfer tax (e) 371,373 416,000 385,600 (30,400) 416,900 395,000 403,700 417,500 431,800 446,500 Business license tax (c) 737,481 715,000 764,494 49,494 728,700 777,490 795,400 814,500 833,200 853,200 Transient occupancy tax (c) 3,790,359 3,948,700 4,250,086 301,386 4,669,500 5,026,400 5,142,000 5,265,400 5,386,500 5,515,800 Franchise taxes (i) 1,906,613 1,779,000 1,998,213 219,213 2,063,200 2,101,000 2,149,300 2,200,900 2,251,500 2,305,500 Utility user tax (i) 1 2,480,966 1,915,242 2,509,524 594,282 1,889,500 1,862,000 1,904,800 1,950,500', 1,995,400 2,043,300 Golf tax (c) ii 383,015 404,000 439,166 35,166 411,800 447,900 458,200 469,200 480,000 491,500 SUBTOTALTAXES 21,707,159 21,968,438 23,167,189 1,198,751 23,452,700 24,434,282 25,169,200 25,953,000', 26,746,900 27,577,700 i Animal control fees (g) 32,644 35,000 41,647 6,647 30,000 40,000 40,000 40,000 !. 40,000 40,000 Right of way & parking permits (g) I 80,398 72,400 77,725 5,325 72,400 79,000 79,000 79,000 79,000 79,000 Building and safety permits & geology fees (g) 1,518,490 1,317,500 1,380,431 62,931 1,517,500 1,552,000 1,552,000 1,552,000 1,552,000 1,552,000 Planning permits (g) 354,010 317,000 1 392,068 75,068 397,500 428,600 428,600 428,600'. 428,600. 428,600 Film permits (g) 41,313 45,000 58,865 13,865 45,000 60,000 60,000 60,000 60,000 60,000 Massage Permits (g) 144 0 0 0 0 0 0 0 0 0 SUBTOTAL LICENSES & PERMITS 2,026,999 1,786,900 1,950,736 1 163,836 2,062,400 2,159,600 2,159,600 2,159,600 2,159,600 2,159,600 Miscellaneous court fines (c) 105,186 105,000 118,185 13,185 107,000 107,000 109,500 112,100'. 114,700 117,500 False alarm fines 6,000 5,500 4,700 (800) 5,500 5,000 5,000 5,000 5,000 5,000 Tow fees (c) 5,346 5,000 5,862 862 5,100 8,000 8,200 8,400 i 8,600 8,800 SUBTOTAL FINES & FORFEITURES j 116,532 115,500 128,747 13,247 117,600 120,000 122,700 125,500 128,300 131,300 Property & Monopole Leases (c)169,354 151,500 197,127 45,627 154,400 157,500 161,100 165,000 168,800 172,900 Facility rentals - PVIC (c) 194,406 223,000 223,502 502 227,300 225,000 230,200 235,700 241,100 246,900 Facility rentals - Other (c) 108,744 86,500 109,140 22,640 105,000 98,000 100,300 102,700', 105,100 107,600 Parking lot fees 67,259 98,000 117,734 19,734 98,000 142,000 142,000 142,000 142,000 142,000 PVIC gift shop (c) 100,806 134,000 111,986 (22,014) 136,600 120,000 122,800 125,700 128,600 131,700 Interest earnings (h) j 41,945 53,790 38,168 (15,622) 26,940 121,220 293,350 453,890 442,950 436,760 SUBTOTAL USE OF MONEY & PROPERTY 682,514 746,790 797,657 50,867 748,240 863,720 1,049,750 1,224,990 1,228,550 1,237,860 ----- -.-._-- --- --- Engineeringfees (g) --- 42,989 35,000 ------ 29,412 (5,588) 35,000 -- 1 --- 21,000 -- 21,000 - 21,000 21,0 21,000 - - 21 000 Recreation fees (c) 1 18,254 18,70017,650 (1,050) 18,700 25,000 25,600 26,200 ! 26,800 27,400 Sale of Signs/Services (g) 10,925 8,000 3,535 (4,465) 8,000 4,500 4,500 4,500 4,500 4,500 Administration of Successor Agency 62,139 80,000 60,750 (19,250) 100,000 38,000 0 0 0 0 Interfund charges for services (a) 157,400 156,000 152,700 (3,300) 155,800 155,800 158,900 162,100 165,300 168,600 SUBTOTAL CHARGES FOR SERVICES 291,707 297,700 264,047 (33,653) 317,500 244,300 210,000 213,800 217,600 221,500 Grant income 44,437 27,000 32,083 5,083 0 0 0' 0 0 0 SUBTOTAL REVENUES FROM OTHER AGENCIES 44,437 27,000 32,083 5,083 0 0 0 0 0 0 -- -------- Donatons (c) 22,670 -----31,382- 17,100 14,282 ------ 25,000 12,000 12,300 -- 12,600 - - - 12,900 13,200 Repayment of City Loan to former RDA 0 0 0 0 72,915 38,307 38,307 38,307 38,307 38,307 Other miscellaneous (c) 639,934 725,533 1,457,948 732,415 390,606 10,000 10,200 10,400 10,600 10,900 SUBTOTAL OTHER REVENUES 662,604 742,633 1,489,330 746,697 488,521 1 60,307 60,807 61,307 61,807 62,407 TOTAL GENERAL FUND REVENUES 11 25,531,952 1 25,684,961 27,829,789 2,144,828 1 27,186,961 1 27,882,20928,772,057 297738,197 30,542,757 31,390,367 14 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B o LL ACTUAL FY12-13 BUDGET FY13-14 ACTUAL FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED FY15-16 MODEL FY16-17 MODEL FY17-18 MODEL - FY18-19 MODEL FY19-20 PAGE" 4 GENERAL FUND EXPENDITURE DETAIL City Council (b) ! 137;802 149,100 137,169 11,931 129,800 129,590 132,600 135,800.' 138,900 142,200 City Manager (b) 1,694,526 973,823 973,378 445 884,900 894,417 857,100 881,000 904,900 930,300 Legal Services (b) !, 992,324 1,187,542 1,186,947 595 990,000 1,030,000 1,053,700 1,079,000 1,103,800 1,130,300 City Clerk (b) ��, 403,468 645,544 643,145 2,399 485,750 734,176 510,800 781,900 1 547,100 819,200 Community Outreach (b) 93,588 83,769 80,017 3,752 131,849 79,640 81,500 83,500 1 85,400 87,400 RPVty (b) 119,478 154,687 153,443 1,244 168,600 144,320 147,600 151,100 154,600 158,300 Risk Management (b) ', 0 475,000 467,248 7,752 400,000 475,000 485,900 497,600 509,000 521,200 Personnel (b) 216,035 332,645 314,837 17,808 494,167 434,579 427,000 438,600 450,200 462,600 Finance (b) 1,284,651 1,419,700 1,407,151 12,549 1,173,600 1,271,426 1,326,300 1,362,600 + 1,398,800 1,437,400 Information Technology - Data (b) 377;980.1 548,800 356,593 192,207 600,800 962,413 978,200 1,002,400 1 1,026,300 1,051,700 Information Technology- Voice (b) 80,834 99,300 72,238 27,062 96,000 80,000 81,800 83,800 85,700 87,800 SUBTOTAL ADMINISTRATION 5,400,686 6,069,910 5,792,166 277,744 5,555,466 6,235,561 6,082,500 6,497,300 6,404,700 6,828,400 Public Safety- Sheriff Services M ', 4,154,039 1 4,177,601 4,177,601 0 4,306,900 5,046,200 5,172,400 5,471,083 5,607,900 5,748,100 Special Safety Programs (b) 54,610 104,500 612839 42,661 96,700 145,300 148,600 152,200 155,700 159,400 Animal Control (b) j 49,204 88,000 81,346 6,654 111,515 88,000 90,000 92,200 94,300 96,600 Emergency Preparedness (b) 89,920 179,617 171,526 8,091 326,383 186,814 195,300 200,700 ! 206,100 211,800 SUBTOTAL PUBLIC SAFETY 4,347,773 4,549,718 4,492,312 57,406 4,841,498 5,466,314 5,606,300 5,916,183 ? 6,064,000 ` 6,215,900 I I Public Works Administration (Staffing, Project Management and Engineering) (b) 1,940,470 2,091,000 1,966,202 124,798 2,095,900 2,236,463 2,342,100 2,407,900'. 2,473,700 2,543,700 Traffic Management (b) 219,000 100,000 76,611 23,389 412,000 311,000 304,900 312,200 319,400 327,100 Storm Water Quality (NPDES Compliance) (b) 110,201 245,005 212,053 32,952 656,495 487,000 498,200 510,200 521,900 534,400 Public Building Maintenance (b) -, 439,752 576,600 402,120 174,480 632,300 511,200 502,500 514,600 526,400 539,000 Parks, Trails & Open Space Maintenance (b) 1,005,287 1,035,355 904,917 130,438 1,801,248 995,300 972,200 995,500 1,018,400 1,042,800 Sewer Maintenance (b) 13,246 68,000 51,126 16,874 68,000 13,100 13,400 13,700 1 14,000 14,300 SUBTOTAL PUBLIC WORKS 3,727,956 4,115,960 3,613,029 502,931 5,665,943 4,554,063 41633,300 4,754,100 4,873,800 5,001,300 Planning (b) j 1,337,343 1,334,360 1,311,995 22,365 1,584,811 1,256,515 1,319,700 1,357,500 1,395,300 1,435,500 Building & Safety Services (b) 540,933 645,980 626,386 19,594 841,977 773,471 812,700 836,000 859,300 884,100 Code Enforcement (b) 198,363 214,900 212,381 2,519 218,700 211,151 222,600 229,100 235,700 242,700 View Restoration/Preservation (b) 366,351 381,300 335,870 45.,430 388,700 294,642 308,600 317,300 326,000 335.200 Natural Community Conservation Planning (NCCP) 9,280 15,260 15,2600 75,053 0 0 . 0 0 0 Geology (Privately Initiated Projects) (g) 135,441 150,000 131,672 18,328 150,000 150,000 153,500 157,200 160,800 1 164,700 SUBTOTAL COMMUNITY DEVELOPMENT 2,587,711 2,741,800 2,633,564 1 108,236 3,259,241 2;685,779 2,817,100 2,897,100 2,977,100 1 3,062,200 Recreation Administration (Staffing, Park Rangers) (b) 529,155 663,650 653,202 10,448 830,550 938,322 973,900 999,800 1,025,500 1,052,800 Recreation Facilities (b) ! 469,492 469,600 463,195 6,405 524,500 0 0 0 0 0 Special Events (b) ! 109,675 112,150 91,629 20,521 93,2501 136,193 140,600 144,200 147,800 151,600 Pt. Vicente Interpretive Center (PVIC) (b) 385,058 350,375 330,967 19,408 434,750 370,805 381,300 390,900 400,300 410,300 Abalone Cove Shoreline Park (b) 0 0 0 0 0 64,087 65,600 67,200 68,700 70,300 Fred Hesse Jr. Park (b) 1 0 0 0 0 0 165,893 170,900 175,200 179,400 183,900 Ladera Linda Community Center (b) 0 0 0 0 0 64,153 66,500 68,300 70,100 72,000 Robert E. Ryan Park (b) 0 0 0 0 0 92,609 95,400. 97,800 100,100 102,600 Other Recreation Facilities (b) 0 0 0 0 0 53,934 55,700 57,100 ! 58,500 60,000 REACH (b)', 43,410 39,100 34,121 4,979 42,200 40,190 41,100 42,100 43,100 44,100 Recreation Support Services (Reception & Other) (b) 0 10 0 0 49,500 68,845 70,900 72,700 74,500' 76,400 SUBTOTAL RECREATION & PARKS 1,536,790 1,634,875 11573,114 61,761 1,974,750 1,995,031 2,061,900 2,115,300 2,168,000 2,224,000 NON -DEPARTMENTAL 0 0 1 35,000 (35,000)1 01 0 0 0 1 0 0 TOTAL GENERAL FUND EXPENDITURES 17,600,916 1 19,112,263 1 18,139,185 973,0781 21,296,898 1 20,936,748 21,201,100 22,179,983 22,487,60023,331,800 GENERAL FUND NET BEFORE TRANSFERS 7,931,036 6,572,698 1 9,690,604 1 3,117,9051 5,890,063 6,945,461 7,570-,957 7,558,214 8,055,157 18,058,567 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B o ACTUAL LL FYI 2-13 BUDGET FY13-14 ACTUAL FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED FY15-16 MODEL FY16-17 MODEL FY17-18 MODEL FY18-19 MODEL FY19-20 PAGE 5 GENERAL FUND TRANSFER DETAIL i GENERAL FUND TRANSFERS IN. From Measure A Maint 82,000 105,000 67,441 (37,559) 289,855 105,000 105,000 105,000 0 0 From Public Safety Grants fund 100,000 100,000 100,000 0 100,000 100,000 1 100,000 100,000 100,000 100,000 From Waste Reduction 12,000 5,000 0 (5,000) 3,000 3;000 3,000 3,000 3,000 3,000 From Employee Benefits 0 0 1 0 0 0 0 0 0 0 0 Total General Fund Transfers In 194,000 210,000 167,441 1 (42,559)1 392,8551 208,000 208,000 208,000 103,000 103,000 i GENERAL FUND TRANSFERS OUT: To CIP fund 4,975,256 6,221,311 6,522,697 (301,386)A430",,808040 5,026,400 5,142,000 5,265,400 5,386,500 5,515,800 To CIP fund for Residential Street Rehab _ 1,575,000 1,873;414 1,873,414 0 1,862,000 1,925,800 1,925,800 ' 1,925,800 1,925,800 -- ---- - ---- To Street Maintenance Fund -- (b) 0 0 - 0 --- 0 - ---- -- - 0 --- 525,000 538,000�� ---,00 550,000 - 563,000 To CDBG 9,302 0 0 0 0 0 0 0 0 To Improvement Authority Portuguese Bend (b) 106,000 70,000 70,000 0 57,000 58,000 59,000 4 60,000 61,000 To Improvement Authority Abalone Cove (b) 0 20,000 20,000 0 35,000 37,000 38,000 39,000 ! 40,000 41,000 To Abalone Cove Sewer District (b) ! 10,700 50,700 50,700 0 50,700 80,700 83,000 85,000 87,000 89,000 To Habitat Restoration (b) 90,000 150,000 150,000 0 157,000 125,000 128,000 131,000 134,000 137,000 To Subregion 1 Maintenance Fund (b) 65,000 61,000 61,000 01 46,000 1 40,000 41,000 42,000 43,000 1 44,000 Total General Fund Transfers Out 6,831,258 8,446,425 8,747,8111 (301,386)1 8,431,984 7,228,100 7,940,800 8,085,200 8,226,300 8,376,600 Net Activity 1,293,778 {1,663,727) 1,110,23411 2,773,960 (2,149,066) (74,639) (161,843) (318,986) (68,143) (215,033) I ' CIN OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 17 o ACTUAL u FY12-13 BUDGET FY13-14 ACTUAL FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FYI 9-20 PAGE 6 - GENERAL FUND SUMMARY Beginning Fund Balance 19,957,249 14,508,251 14,508,251 0 15,618,4851 13,469,419 13,394,780 13,232,937 12,913,951 12,845,809 Plus: Revenues 1 25,531,952 25,684,961 27,829,789 2,144,828 27,186,961 27,882,209 28,772,057 29,738,197 30,542,757 .31,390,367 Less: Expenditures (17,600,916) (19,112,263) (18,139,185) 973,078 (21,296,898) (20,936,748) (21,201,100) (22,179,983)i, (22,487,600) (23,331,800) Plus: Transfers In 194,000 210,000 167,441 (42,559) 392,855 208,000 208,000 1 208,000 103,000 103,000 , Less: Transfers Out i (6,831,258) (8,446,425) (8,747,811) (301,386) (8,431,984) (7,228,100) (7,940,800) (8,085,200)' (8,226,300) (8,376,600) Extraordinary Item (6,742,776) 0 0 0 Ending Fund Balance 14,508,251 12,844,524 15,618,485 2,773,960 13,469,419 13,394,780 13,232,937 12,913,951 12,845,809 12,630,776 Less Non -Spendable, Restricted, Committed & Assigned: Long -Term Advance to RDA (Principal Only) 0 0 0 1 0 0 0 1 0 0 0 0 Continuing Appropriations 401,989 0 1,042,056 1 (1,042,056) 0 0 0 0 0 0 Inventory & Other 137,994 737,203 737,203 0 737,203 737,203 737,203 737,203 ! 737,203 737,203 Unassigned Fund Balance (Available for Spending) 13,968,268 12,107,321 13,839,226 11 1,731,9041 12,732,216 12,657,577 12,495,73412,176,748 12,108,606 11,893,573 Policy Reserve Threshold (50% of Expenditures) 8,800,458 9,556,132 9,069,593 1 (486,539)1 10,648,449 1 10,468,374 1 10,600,550 11,089,992 j 11,243,800 ' 11,665,900 Excess/(Deficient) General Fund Reserves 5,167,810 2,551,190 4,769,634 2,218,443 2,083,767 1 2,189,203 1,895,184 1,086,757 864,806 227,673 17 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B ffQ o ACTUAL BUDGET ACTUAL LL FY124 3 FY13-14 FY13-14 VARIANCE PY13-14 REVISED UGET FYD4-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 7 BEAUTIFICATION FUND DETAIL (Fund -2121 Revenues Beautification revenue 147,999 0 0 0 0 0 0 0 0 0 Interest earnings (h) 3,263 1,530 2,194 6641 6901 870 0 0 0 0 Total Revenue 151,262 1,530 2,194 664 690 870 �0 0�0 0 Expenditures Personnel services 0 1 0 1 0 01 0 0 1 0 10 0 0 Operations &maintenance 20,614 1 0 0 of 0 0 1 0 0 0 0 Total Expenditures 20,614 00 0 00 0 1 0 BEAUTIFICATION FUND NET BEFORE TRANSFERS 1 130,648 1,530 2,194i 6641 6901 870 �1 01 0 Transfers Out To CIP fund - Street Improvements (median projects) 0 473,690 0 473,690 473,690 0 1 0 0. 0 0. To Street Maintenance fund (median maintenance) (b) j 193,000 214,000 1 211,404 2,596 224,000 97,791 1 0 1 0 0 0 Total Transfers Out 193,000 687,690 211,404 476,286 697,690 197,791 000 0 BEAUTIFICATION FUND SUMMARY Beginning Fund Balance 1,065,483 1,003,131 1,003,131 0 793,921 96,921 0 0 0 0 Plus Revenues 151,262 1,530 2,194 664 690 870 0 0 0 0 Less: Expenditures. (20,614) 0 0 0 0 0 0 0 0 0 Less: Transfers Out (193,000) (687,690) (211,404)' 476,286 (697,690) (97,791) 0 0 0 0 Ending Fund Balance 1,003,131 316,971 793,9211 476,9501 96,921 10 �00 0 i ffQ CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 19 o ACTUAL BUDGET ACTUAL FYI 2-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FYI 4-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FYI 7-18 FY18-19 MODEL FY19-20 PAGE 8 CIP FUND DETAIL (Fund -330) Revenues Capital Grants &Contributions138,678 5,701,627 1,691,697 (4,009,930) 3,238,785 450,270 1,985,000 710,000 0 0 Interest earnings (h) 44,678 20,400 25,415 5,015 16,700 102,300 372,600 612,700 682,700 558,000 Total CIP Fund Revenue 183,356 5,722,027 1,717,1121 (4,004,915)1 3,255,4851 552,570 2,357,600 1,322,700 682,700 55$,000 i Expenditures Total CIP Fund Expenditures (see Exhibit C) 2,511,671 5,412,562 4,113,0271 1,299,535 1 22,683,025 1 2,595,300 8,359,000 7,860,000 11,165,000 4,982,000 CIP FUND NET BEFORE TRANSFERS (2,328,315) 309,465 (2,395,915) (2,705,380) (19,427,540) (2,042,730) (6,001,400) (6,537,300) (10,482,300) (4,424,000) Transfers In From General fund 4,975,256 6,221,311 6,522,697 301,386 5,873,884 5,026,400 5,142,000 5,265,400 ',' 5,386,500 5,515,800 -- -- --- - -- From General fund for Residential Street Rehab - ---- -- - - - 1,575,000 1,873,414 1,873,414 _. 0 2,229,400 1,862,000 1,925,800 1,925,800 1,925,800 1,925,800 From Water Quality Flood Protection 0 362,360 0 (362,360) 362,360 0 0 1 0 0 0 From Waste Reduction fund 0 0 0 0 0 0 0 0! 0 0 From Measure R fund for Arterial Street Rehab 0 564,000 0 (564,000) 1,564,000 00 1,600,000 ! 0 1,200,000 From Measure A Capital/Maintenance fund I 150,000 0 0 0 0 0 0 0 0 0 From Proposition C fund for Arterial Street Rehab 78,208 1,298,719 350,184 (948,535) 1,191,743 0 200,000 1 200,000 200,000 200,000 From Proposition A fund for Arterial Street Rehab 0 412,000 1 0 (412,000) 460,000 0 0 1 100,000 0 100,000 From Bikeways fund for Residential Street Rehab 1,536 95,257 95,257 0 0 0 82,000 0-. 0 82,000 From Quimby fund 0 993,000 0 (993,000) 50,000 150,000 0 0 0 0 From EET fund for ADA Projects From Donor Restricted Contributions fund 0 350,000 D 0 0 0 (350,000) 0 450,000 0 200,000 0 0 0 455,000 0 0 From Beautification fund 0 473,690 0 (473,690) 473,690 00 0 0 0 From Building Replacement Fund 0 0 0 0 944,709 0 0 0 0 0 Total Transfers In 1 6,780,000 12,643,751 8,841,5521 (3,802,199)1 13,599,786 7,693,400 7,349,800 9,091,200 7,512,300E 9,023,600 Transfers Out to WQFP for subsidy (b) 8,293,009 1 0 1 0 1 0 1 820,000 1 0 1 500,000 512,000 523,800 536,400 Total Transfers Out 1E 8,293,0091�01 0 820,000 0 500,000 512,000 523,800536,400 CIP FUND SUMMARY Beginning Fund Balance 15,406,941 11,565,617 1 11,565,617 0 18,011,254 11,363,500 17,014,170 17,862,570 19,904,470 16,410,670 Plus: Revenues 183,356 5,722,027 1,717,112 (4,004,915) 3,255,485 552,570 2,357,600 1,322,700 682,700 558,000 Less: Expenditures (2,511,671) (5,412,562) (4,113,027) 1,299,535 (22,683,025) (2,595,300)1 (8,359,000) (7,860,000) (11,165,000) (4,982,000) Plus: Transfers In 6,780,000 12,643,751 8,841,552 1 (3,802,199) 13,599,786 7,693,400 7,349,800 9,091,200 7,512,300 9,023,600 i Less: Transfers Out (8,293,009) 0 0 0 (820,000). 0 (500,000), (512,000)', (523,800) (536,400) Fund Balance 1 11,565,617 24,518,833 18,011,2541 (6,507,579)1 11,363,500 1 17,014,170 17,862,57019,904,470 16,410,670 20,473,870 Minimum Emergency Projects Reserve 1 3,000,000 1 1 3,000,000 1 1 3,000,0001 3,000,000 1 3,000,000 1 3,000,000 1 3,000,000 1 3,000,000 Excess Reserve for Future Projects 8,565,617 0 15,011,254 8,363,5001 14,014,170 14,862.570 16,904,470 13,410.67017,473,870 19 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 20 o ACTUAL BUDGET ACTUAL LL FYI 2-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FYI 9-20 PAGE 9 EQUIPMENT REPLACEMENT FUND DETAIL (Fund - 681 Revenues Interfund charges (b) 568,604 731,300 731,300 01 906,300 1 332,700 472,000 462,600: _452,000_L_463,600 Other revenue 0 0 14,655 14,655 0 0 0 0 0 0 Interest earnings (h) 7,773 5,300 5,712 412 4,200 16,700 37,800 59,900 60,600 60,100 Total Revenue 576,377 736,600 751,66711 15,067 1 910,5001 349,400 1 509,800 522,500 512,600 523,700 Expenses Vehicles and vehicle maintenance {b)'i 42,4871 81,910 39,571 42,339 72,200 22,200 1 22,700 23,200 23,700 1 24,300 Computer equipment and maintenance (b) 423,062 1 337,450 365,367 (27,917) 1,781,835 370,000 378,500 387,600 396,500 406,000 Furniture and equipment maintenance (b) 112,244 1 95,000 111,077 (16,077) 119,751 85,500 87,500 89,600 91,700 93,900 Total Expenses 577,793 514,360 516,0151 (1,655)1 1,973,786 477,700 488,700 500,400 511,900 524,200 EQUIPMENT REPLACEMENT FUND NET BEFORE TRANSFERS (1,416) 222,240 235,652 13,412 (1,063,286) (128,300) 21,100 22,100 700 (500) Transfers In - AQMD / fund 214 0 54,910 1 54,910 0 01 0 0 1 0 ! 0 0 Total Transfers In 0 54.910 54.910 ol 00 000 0 Transfers Out 0 0 1 0 .000 0 1 0 1 0 0 0 0 0 Total Transfers Out 01 0 0 000 0 i EQUIPMENT REPLACEMENT NET ASSET Beginning Unrestricted Net Assets 2,584,088 2,587,848 2,587,848 0 2,915,898 1,852,612 1,724,312 1,745,412 1,767,512 1,768,212 Plus: Revenues 576,377 736,600 751,667 15,067 910,500 349,400 509,800 522,500 , 512,600 523,700 Less:Expenses (577,793) (514,360) (516,015) (1,655) (1,973,786) (477,700) (488,700) (500,400)1 (511,900) (524,200) Plus: Transfers In 0 54,910 54,910 0 0 0 0 0. 0 0 Less: Transfers Out 0 0 0 0 0 0 0 0 0 0 Net (Increase)/Decrease in Capital Assets 5,176 0 37,4881 37,488 0 Unrestricted Net Assets(Spendable) 2,587,848 2,864,998=,915,898 11 50,9001 1,852,612 1,724,312 1,745,412 1,767,512 1,768,212 1,767,712 20 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 21 o ACTUAL 'BUDGET ACTUAL LL FY12.13 FY13-14 FYI 3-14 - VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FYI 5.16 FYI 6-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 10 BUILDING REPLACEMENT FUND DETAIL (Fund -686) Revenues Interest earnings (h) 2,609 2,800 2,004 (796) 2,100 0 0 0 0 0 Total Revenu 1 2,609 2,800 2,0041 (796)1 2,100 0 000 0 Expenses Building Improvements 5,011 0 0 11 0 1 01 0 1 0 1 0 1 0 1 0 Total Expenses 5,011 00 01 000 0 BUILDING REPLACEMENT FUND NET BEFORE TRANSFERS (2,402) 2,800 2,0041 (796) 2,100 0 0 0 0 0 Transfers Out - CIP 0 0 0 0 944,709 0 0 0! 0 0 Total Transfers Out �0 0�0 0 944,709 0 L �0 0 BUILDING REPLACEMENT NET ASSET SUMMARY: Beginning Net Assets 943,007 940,605 940,605 0 942,609 0 0 1 0 0 0 Plus: Revenues 2,609 2,800 2,004 (796) 2,100 0 0 0 0 0 Less: Expenses (5,011) 0 0 0 0 0 0 0I 0 0 Plus: Transfers In 0 0 0 0 0 0 0 00 0 Less: Transfers Out 0 0 0 0 (944,709) 0 0 0 0 0 Ending Net Position 940,605 943,405 942,6091 (796)1 0 10 000 0 i 21 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 22 o ACTUAL BUDGET ACTUAL. FY12-13 FY13-14 FYI 3-14 VARIANCE FYI 3-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FYI 6-17 FY17-18 FY18-19 MODEL' FY19-20 PAGE 11 EMPLOYEE BENEFITS FUND DETAIL (Fund -685) Revenues I merfund Charge for Services 1,867,575 1,993,425 1,993,425 0 2,151,450 2,139,894 2,424,947 2,523,690' 2,624,284 2,730,954 Interest earnings (h) 573 90 0 1 (90)1 2401 1,350 20 40 40 1 40 Total Revenue 1,868,148111,993,515 1,993,425 (90)1 2,151,690 2,141,244 2,424,967 2,523,730 2,624,324 2,730,994 Expenses Retirement (PERS)-Employer Contribution 712,488 797,400 847,847 (50,447) 815,100 867,852 970,447 ; 1,034,290. 1,100,684 1,170,854 Defined Cont. Ret. Health Care Accounts (b) 73,083 80,600 68,768 11,832 88,300 89,692 91,800 94,000 96,200 98,500 Insurance -Employee Health (b) 770,497 888,100 818,655 69,445 995,100 1,051,137 1,075,300 1,101,100 1,126,400 1,153,400 FICA/Medicare (b) 71,785 90,625 81,476 9,149 99,650 109,432 111,900 114,600 117,200 120,000 Performance Incentive Program 87,550 10 0 0 0 0 0! 0 0 0 Education Reimbursement (b) j 500 800 1,000 (200) 800 800 800 800 800 800 Deferred Comp Match 15,000 15,000 15;000 0 0 1 0 0 0 0 0 Worker Compensation Insurance (b) 116,617 120,900 122,703 (1,803) 152,500 170,781 174,700 178,900 183,000 187,400 Total Expenses 1,847,520 1,993,425 17955,449 37,9761 2,151,450 T,28Q694 2,424,947 2,523,690 2,624,284 2,730,954 EMPLOYEE BENEFITS FUND NET BEFORE TRANSFERS 20,628 90 37,976 37,886 240 (148,450) 20 40 40 40 Transfer to General Fund 0 1 0 1 01 0 1 01 0 0 1 0! 0 1 0 Total Transfer Out 0 0 F-----7011 0 1 of 0 �0 00 0 EMPLOYEE BENEFITS NET ASSET SUMMARY: i Beginning Net Assets 1 90,743 111,371 1 111,371 0 149,347 149,587 1,137 1,157 1,197 1,237 Plus: Revenues 1,868,148 1,993,515 1 1,993,425 (90) 2,151,690 2,141,244 2,424,967 2,523,730 2,624,324 2,730,994 ---..__-------.-._..-_... --- Less' Expenses -- ---- (1,847,520) (1,993,425) (1,955,449) ------ 37,976 --- (2,151,450) --- ------_.--- (2,289,694) (2,424,947), (2,523,690)' (2,624,284) _ (2,730.954) Plus: Transfers In 0 0 0 0 0 0 0 0 0 0 Less: Transfers Out 0 0 0 0 00 0 0 0 0 Ending Net Position 111,371 111,461 149,3471 37,8861 149,587 1,137 1,157 1,197 1,237 1,277 22 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 23 o ACTUAL BUDGET ACTUAL a FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FYi5-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 12 STREET MAINT. FUND DETAIL (Fund -202) Revenues Highway Users Tax I 980,415 1.267,695 1,352,927 85,232 1,239,552 924,797 925,000 925,000 '', 925,000 925,000 Sidewalk repair (a) 2,000 4,000 3,000 {1,000) 4,100 3,000 3,100 3,200 3,300 3,400 Miscellaneous revenues (a) 32,724 20,000 25,945 5,945 25,000 25,000 25,500 26,000 '.. 26,500 27,000 Interest earnings (h) 2,471 2,730 1,389 (1,341) 1,610 8,810 13,530 22,060 22,330 21,500 Total Street Maintenance Fund Revenue 1,017,610 1,294,425 1,383,261 11 88,8361 1,270,262 1 961,607 967,130 976,260 977,130 976,900 i Expenditures Street Maintenance -Pavement Management (b) 458,383 542,400 524,977 17,423 599,500 819,500 838,300 858,400 878,100 899,200 Street Maintenance - Non -Pavement (b) 1,321,236 1,610,279 1,464,285 145,994 1,851,279 1,411,279 1,443,700 1,478,300 i, 1,512,300 1,548,600 Traffic signal maintenance (b) 79,854 109,000 100,273 8,727 216,000 127,000 1 129,900 133,000 '', 136,100 139,400 Total Street Maintenance Fund Expenditures 1,859,473 2,261,679 2,089,535 172,144 1 2,666,779 1 2,357,779 2,411,900 2,469,700 2,526,5002,587,200 STREET MAINTENANCE FUND NET BEFORE TRANSFERS (841,863) (967,254) (706,274) 260,980 (1,396,517) (1,396,172) (1,444,770) (1,493,440) � (1,549,370 � (1,610,300) Street Maintenance Fund Transfers In From Prop C Fund (PB Road Maint) 227,658 522,000 522,000 0 526,000 526,000 538,100 551,000 563,700 577,200 From General fund 0 0. 0 0 0 0 525,000 538,000 550,000 563,000 From 1972 Act 199,077 190,000 190,000 0 200,000 200,000 190,000 1 190,000 �'. 190,000 190,000 From 1911 Act 69,705. 99,000 99,000 0 99,000 117,000 119,700 122,600 125,400 128,400 From Beautification fund 193,000 214,000 211,404 (2,596) 224,000 97,791 0 0 0 -- 0 - -- ------ Fram Waste Reduction - - -----4-1-,292--._...- 10,000 57,000 : (15,708) -- -----95,0-0-0-97-,200- 54,000 - - 99,500 101,800 - - - 104,200 Total Transfers In 699,440 1,082,000 1,063,6961 (18,304)1 1,103,000 1 ,035,791 1,470,000 1,501,100 1,530,900 1,562,800 Street Maintenance Fund Transfers Out To CIP Fund 0 1 0 1 01 01 0 0 1 0 1 D Total Transfers Out 0 001 01 0 1 0 000 0 STREET MAINTENANCE FUND SUMMARY Beginning Fund Balance 1,056,896 914,473 914,473 1 0 1,271,895 978,378 1 617,997 643,227 650,887 632,417 Plus: Revenues 1,017,610 1,294,425 1,383,261 88,836 1,270,262 961,607 967,130 976,260 977,130 976,900 Less: Expenditures (1,859,473) (2,261,679) (2,089,535) 172,144 (2,666,779) (2,357,779) (2,411,900) (2,469,700) (2,526,500) (2,587,200) Plus: Transfers In 699,440 1,082,000 i 1,063,696 (18,304) 1,103;000 1,035,791 1,470,000 1,501,100 1,530,900 1,562,800 Less: Transfers Out 'i 0 01 0 0 0 0 0 0 0 0 i Ending Fund Balance 1 914,473 1,029,219 1,271,8951 242,67-6-T-978,378 1 617,997 643,227 650,887 632,417L 584,917 Reserve (1 year of Pavement Management Exp) 458,383 1 524,977 1 1 526,0001 526,000 1 538,100 551,000 563,700 1 577,200 Excess/(Deficient) Reserve for Street Maintenance 456,090 746,918 452,378 91,997 105,127 99,887 68,717 7,717 23 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) WO W121 24 o LL ACTUAL BUDGET ACTUAL FY12-13 FYI 3-14 FY13-14 VARIANCE FY13-14 REVISEDPROPOSED BUDGET FY14-15 MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 ' MODEL FY79-20 PAGE 1 1972 ACT LANDSCAPE & LIGHTING FUND DETAIL Fund 203 Property assessments (e) 260,328 258,000 260,452 2,4521 258,0001 258,515 263,700 269,000 11 274400 279,900 Interest earnings (h) 414 190 j 330 1 140 1 1401 380 j 510 600 I 520 1 550 Total Revenue 260,742 258,190 260,7821 2,5921 258,140 258,895 264,210 269,600 274,920 280,450 I Expenditures Operations & maintenance (b) ( 69,682 78,682 78,181 1 501 1 78,3001 78,200 1 80,000 1 81,900 ! 83,800 85,800 Total Expenditures 69,682 78,682 78,181 501 78,300 7-8,-2-0-01F-80,00011 81,900 83,800 851800 1972 ACT FUND NET BEFORE TRANSFERS 191,060 179,508 182,6011 3,0931 179,8401 180,695 184,2101 187,700 191,120 194,650 Transfers Out 1 To Street Maintenance fund 199,077 190,000 1 190,000 1 0 1 200,0001 200,000 190,000 1 190,000 190,000 1 190,000 Total Transfers Out 199,077 190,000 190,0001 0 1 200,000 200,000 190,000 190,000 19Q000 190,000 1972 ACT LANDSCAPE & LIGHTING FUND Beginning Fund Balance 78,079 70,062 70,062 1 0 62,663 42,503 1 23,198 17,408 15,108 16,228 Plus: Revenues r 260,742 258,190 260,782 2,592 258,140 258,895 1 264,210 269,600'. 274,920 280,450 Less: Expenditures (69,682) (78,682) (78,181) 501 (78,300) (78,200) (80,000) (81,900)] (83,800) (85,800) I Plus: Transfers In 0 0 0 0 0 0 0 0 0 0 Less: Transfers Out (199,077) (190,000) (190,000), 0 (200,000) (200,000) (190,000) (190,000)', (190,000) (190,000) Ending Fund Balance 70,062 59,570 62,6631 3,093 1 42,5031 23,198 15,108F--7-6-,2728 20,878 24 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) M Property assessments Interest earnings Total Revenue Expenditures Light and Power Maintenance Services Total Expenditures EL PRADO LIGHTING F Balance Plus: Revenues Less: Expenditures Plus: Transfers In Less: Transfers Out EXHIBIT B o ACTUAL BUDGET ACTUAL VARIANCE REVISEDPROPOSED MODEL MODEL MODEL MODEL UDGET LL FY12-13 FY13-14 FY13-14 FY13d4 BY1415 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 (b) 7 1 1,900 1 2,167267 '19,000 � 1,900 9 50 43 (7)1 40 6� 1,950 2,210 260 1,940 2,210 300 300. 300 i 300 1 1,940 (1,000), (1,000) (1,000) 0 300 1 0 1 3001 300 19,000 '19,000 � 0 21,180 2,200 2,510 2,850 2,920 2,970 6 1,950 2,210 300 300. 300 i 300 1 1,940 (1,000), (1,000) (1,000) 0 0) (1,000) (30) 970 (1,000 0 0 0 0 0 0 0 0 1 01 0 2,000 2,000 2,000 00 2,0 2,0 00 200 510 8 50 ! 920 970 2,200 2,510 2,850 2,920 2,970 300 300. 300 i 300 1 300 2,200 2,510 1 2,850 2,920 2,970 (1,000)i (1,000) (1,000), (1,000) (1,000) 0 0 0 0 0 25 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B RA o ACTUAL BUDGET ACTUAL LL FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED ..,PROPOSED BUDGET FY14-15 MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 95 CDBG FUND DETAIL (Fund -310) Revenues Grant income 242,953 146,918 60,299 (86,61 )1 334,5481 164,408 150,000 1 150,000' 150,000 150,000 Total Revenue 242,153 146,918 60,2991 (86,619)1 334,548 164,408 150,000 150,000 150,000 150,000 Expenditures Operations & maintenance 143,001 55,000 51,000 , 4,000 01 0 0 0 ! 0 0 Capital outlay (ADA Projects) 66,006 1 88,513 1 77,970 1 10,543 265,8771 164,408 150,000 1 150,000 I 150,000 150,000 Total Expenditures 209,007 143,513 128,970 14,5431 265,877 164,408 150,000 150,000 150,000150,000 CDBG FUND NET BEFORE TRANSFERS 33,146 3,405 (68,671)1 (72,076)1 68,6710 ��� 0 i Transfers In --- General-- - From fund - - - -- - 9,302 0 D 0 --- -- -- 0 - - - -- - - -- - 0 0 00� -- ---- .. 0 Total Transfers In 9,302 00 0 0 0 01- -JO 0 I Transfers Out To General fund (REACH) 0 0 0 0 1 0 1 0 1 0 1 01 0 0 Total Transfers Out �0 00 0 01 0 0UO 0 i CDBG FUND SUMMARY: Beginning Fund Balance (42,447) 0 0 0 (68,671) 0 0 0 0 0 Plus: Revenues 242,152 146,918 1 60,299 (86,619) 334,548 164,408 150,000 1 150,000 150,000 150,000 i Less: Expenditures (209,007) (143,513) (128,970) 14,543 (265,877) (164,408)1 (150,000) (150,000)!, (150,000) (150,000) Plus: Transfers In 9,302 0 1 0 1 0 0 0 0 0 0 0 Less: Transfers Out 0 0 0 0 0 0 0 0 0 0 Ending Fund Balance 0 3,405 (68,671)1 (72,076)1 01 000 0 RA CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 27 o ACTUAL BUDGET ACTUAL LL FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISEDPROPOSED PY1D4-15 GET MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY'18-19 MODEL FY19-20 PAGE 16 -- 1911 ACT STREET LIGHTING FUND DETAIL (Fund - 211 --- - Revenues - -- _._..___ -_ _._._. ___ - _ Property assessments (a) 524,670 525,000 550,798 1 25,798 525,000 550,000 561,000 572,200 583,6001 595,300 Interest earnings (h) 4,774 4,400 3,795 T-(605)1 3,500 15,5001 37,500 1 59,000 60,000 1 60,300 Total Revenue 529,444 529,400 554,5931 25,193 528,500 565,500 598,500 631,200 643,600 655,600 I Expenditures Operations & maintenance (b) 420,517 517,500 408,540 1 108,960 1 464,100 459,000 1 469,600 480,900 j 492,000 503,800 Total Expenditures 420,517 517,500 408,5401 108,960 1 464,100 459,000 469,600 480,900 492,000 503,800 1911 ACT FUND NET BEFORE TRANSFERS 108,927 11,900 146,053 134,153 64,400 106,500 128,900 150,300 151,600 151,800 Transfers Out To Street Maintenance Fund (b) 69,705 99,000 99,000 1 01 99,0001 117,000 1 119,700 1 122,600 125,400 1 128,400 Total Transfers Out 69,705 99,000 99,0001 0 1 99,0001 117,000 119,700 122,600 125,400 128,400 1911 ACT STREET LIGHTING FUND SUMMARY Beginning Fund Balance 1,670,384 1,709,606 1,709,606 0 1,756,659 1,722,059 1,711,559 1,720,759 1 1,748,459 1,774,659 Plus: Revenues 529,444 529,4D0 554,593 25,193 528,500 565,500 598,500 631,200 643,600 655,600 Less: Expenditures (420,517) (517,500) (408,540) 108,960 (464,100) (459,000) (469,600) (480,900)'; (492,000) (503,800) I Plus: Transfers In 0 0 0 0 0 0 0 0 0 0 Less: Transfers Out (69,705) (99,000) (99,000) i 0 (99,000) (117,000), (119,700) (122,600), (125,400) (128,400) Ending Fund Balance 1,709,606 1,622,506 1,756,6591 134,1531 1,722,059 1,711,559 1,720,759 1,748,459 1,774,659 1,798,059 27 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B o ACTUAL BUDGET ACTUAL LL FY12-13- FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 97 WASTE REDUCTION FUND DETAIL (Fund -213) Revenues Collection Fees (AB939) (c) 1 216,581 267,710 230,313 1 (37,397) 210,000 182,500 186,700 191,200 195,600 200,300 State grant 58,829 24,000 23,347 (653) 19,0001 23,000. 23,000 23,000 23,000 23,000 Miscellaneous revenue 0 0 0 0 01 0 0 0 0 0 Interest earnings (h) 902 720 869 149 800 1 3,330 6,870 8,790 6,810 4,640 Total Revenue 276,312 292,430 254,529 (37,901)1 229,800 208,830 216,570 222,990 225,410 227,940 Expenditures Personnel services (b) 71,855 70,300 71,690 (1,390)74,700 57,283 60,700 62,600 64,400 66,300 Operations & maintenance (b) 85,259 137,998 109,908 28,0901 125,4621 110;400 112,900 115,600 118,300 121,100 Total Expenditures 157,11411 208,298 181,5981 26,7001 200,162 167,683 173,600 178,200 182,700E 187,400 WASTE REDUCTION FUND NET BEFORE 119,198 84,132 72,9311 (11,201)1 29,638 41,147 42,970 44,790 42,710 40,540 Transfers Out To General fund - Park Maintenance 12,000 5,0000 1 5,000 1 3,000 3,000 3,000 3,000 '. 3,000 3,000 To CIP fund - Street Improv. 0 0 0 0 0 0 0 0 '.. 0 0 To Street fund - Street Maintenance (b) 10,000 58,292 41,292 17,000 54,000 95,000 97,200 99,500 '', 101,800 104,200 Total Transfers Out 22,000 63,292 41,2921 22,0001 57,0001 98,000 100,200102,500 104,800. 107,200 I WASTE REDUCTION FUND SUMMARY Beginning Fund Balance 268,962 366,159 366,159 0 397,798 370,436 313,583 256,353 198,643 136,553 Plus: Revenues 276,312 292,430 254,529 (37,901) 229,800 208,830 216,570 222,990 225,410 227,940 Less: Expenditures (157,114) (208,298) (181,598) 26,700 (200,162) (167,683) (173,600) (178,200)1, (182,700) (187,400) Plus. Transfers In0 0 0 0 0 0 0 D '', 0 0 Less: Transfers Out (22,000) (63,292) (41,292) 22,000 (57,000) (98,000)I (100,200) (102,500)] (104,800) (107,200) Ending Fund Balance 366,1591 397,798 11 101799 370,436 313,583 256,353 198,643 136,55369,893 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 29 o ACTUAL BUDGET ACTUAL. LL FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FYI 5-16 FY16-17 FY17-18 FY18-19 . MODEL FYI 9-20 PAGE 18 AIR QUALITY MANAGEMENT FUND DETAIL (Fund - 214 Revenues - ----------- --- --= AB 2766 fees ! 50,806 50,000 38,612 1 (11,388)1 50,0001 50,000 50,000 50,000 50,000 50,000 Interest earnings (h) '', 305 270 277 7 210 780 1,910 3,060 !, 3,160 3,240 Total Revenue 51,111 50,270 38,889 (11,381)1 50,210 1 50,780 51,910 53,060 53,160 53,240 Expenditures Operations & maintenance 0 50,000 j 50,000 0 1 50,0001 50,000 50,000 1 50,000 50,000 50,000 Total Expenditures 0 50,000 50,000 01 50,000 50,000 50,000 50,00050,000 50,000 AQMD FUND NET BEFORE TRANSFERS 51,111 270 (11,111)1 (11,381) 210 780 1,910 3,060 3,160 3,240 To Equipment Replacement Fund (clean air vehicle purchases) 0 54,910 54,910 0 0 0 0 0 0 0 Total Transfers Out 0 54,910 54,910 01 0 AIR QUALITY MANAGEMENT FUND DETAIL Beginning Fund Balance 101,187 152,298 152,298 0 86,277 86,487 87,267 89,177 92,237 95,397 Plus: Revenues 51.111 50,270 38,889 (11,381) 50,210 50,780 51,910 53,060 53,160 53,240 Less: Expenditures 0 (50,000)i (50,000) 0 (50,000) (50,000), (50,000) (50,000)! (50,000) (50,000) Plus: Transfers In 0 0 0 0 0 0 0 0 1 0 0 Less: Transfers Out 0 (54,910) (54,910) 0 0 0 0 0` 0 0 Ending Fund Balance 152,298 97,658 86,2771 (11,381)1 86,4871 87,26711 89,177 1 92,237 95,397 98,637 29 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B o ACTUAL BUDGET ACTUAL u FY12-13 FYI 3-14 FY13-14 VARIANCE FYI 3-14 REVISEDPROPOSED DG BYES MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 19 PROPOSITION C (STREET/TRANSIT) FUND DETAIL Fund -215 Revenues `, Proposition C - 1/2 cent sales tax revenue (d) 551,623 591,517 593,536 2,019 611,689636,098 666,600 701,300 736,400 773,200 Interest earnings (h) 4,795 100 4,078 3,978 790 1,910 7,110 8,920 7,520 1 6,790 Total Revenue 556,418 591,617F--9-9-7,61-4-11 5,9971 612,4791 638,008 673,710 710,220 743,920 779,990 i Expenditures 0 1 0 1 0 0 1 01 0 1 0 0! 0 0 Total Expenditures 000 0 01 0 PROPOSITION C FUND NET BEFORE TRANSFERS 556,418 591,617 597,6141 5,9971 612,4791 638,008 673,710 710,220 743,920 779,990 Transfers Out To CIP fund - Arterial Street Rehab 78,208 1 1,376,927 350,184 1,026,743 1,191,743 0 200,000 200,000 200,000 200,000 To Street Maintenance fund- PB Road Maintenance (b) 227,658 522,000 522,000 0 526,000 526,000 538,100 551,000 563,700 577,200 Tota.ITransfers Out 305,866 1,898,927 11 872,184 1,026,7431 1,717,743 526,000 738;100 751,000 763,700 777,200 PROPOSITION C (STREETITRANSIT) FUND SUMMARY: Beginning Fund Balance 1,341,811 1,592,363 1,592,363 0 1,317,793 212,529 324,537 260,147 219,367 199,587 I Plus: Revenues 556,418 591,617 597,614 5,997 612,479 638,008 673,710 710,220 743,920 779,990 Less: Expenditures 0 0 0 0 0 0 0 0; 0 -0 Plus: Transfers In 0 0 1 0 0 0 0 0 0 0 0 Less: Transfers Out (305,866) (1,898,927)1 (872,184) 1,026,743 (1,717,743) (526,000) (738,100) (751,000),'' (763,700) (777,200) Ending Fund Balance 1,592,363 285,053 1,317,793I 1,032,740 212,529 324,537 260,147 219,367 199,587 202,377 I i CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 31 o ACTUAL BUDGET ACTUAL LL FY12-13 FY1344 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY1T-18 FY18-19 MODEL FY19-20 PAGE 20 PROPOSITION A (TRANSIT) FUND DETAIL (Fund - 216 Revenues i Proposition A-112 cent sales tax revenue (d) "I 662,802 1 713,123 714,750 1 1,627 737,443 766,869 803,700 845,5001 887,800 932,200 Other revenues 60,000 D 0 0 0 0-T- 0 0 0 0 Interest earnings (h) 912 590 737 147 0 280 3,880 11,960 ! 15,610 23,530 Total Revenue 723,714 713,713 715,4871 1,7741 737,4431 767,149 807,580 857,460 1 903,410 955,730 - Expenditures Operations (PV Transit) (b) 583,144 593,424 584,953 8,471 576,823 601,556 615,400 1 630,200: 644,700 660,200 Capital Outlay (Bus Shelter Improvements) (b) !, 0 0 0 0 110,7161 20,000 20,500 21,000 21,500 22,000 Total Expenditures 583,144 593,424 584,953 8,471 687,539 621,556 635,900 651,200 666,200 682,200 PROPOSITION A FUND NET BEFORE TRANSFERS 140,570 120,289 130,5341 10,2451 49,904 145,593 171,680 206,260 237,210273,530 Transfers Out - To CIP fund 0 1 412,000 0 1 412,0001 460,000 0 1 0 1 100,000 j 0 1 100,000 Total Transfers Out 1 412,00011 412,000 1 460,000 0 0 100,000 0 100,000 PROPOSITION A (TRANSIT) FUND SUMMARY: II! Beginning Fund Balance 170,421 310,991 310,991 0 441,525 31,429 177,022 348,702 454,962 692,172 Plus: Revenues 723,714 713,713 715,487 1,774 737,443 767,149 807,580 857,460 903,410 955,730 Less: Expenditures (583,144) (593,424) (584,953) 8,471 (687,539) (621,556) (635,900) (651,200)1, (666,200) (682,200) Plus: Transfers In 0 0 0 0 0 0 0 1 0 0 0 Less: Transfers Out ! 0 (412,000)1 0 412,000 (460,000) -0 0 (100,000); 0 (100,000) Ending Fund Balance 310,991 19,280 441,525 422,245 31,4291 177,022 348,702 454,962 692,172 865,702 31 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 32 o ACTUAL BUDGET ACTUAL 4 FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL fY19-20 PAGE 21 j PUBLIC SAFETY GRANTS (Fund -2171 Revenues Grant Income - State 100,000 1 100,000 1 0 100,000 100,000 100,000 100,000 100,000 100,000 Other revenues 0 0 1 0 1 0 0 0 0 0! 0 0 Interest earnings (h) 212 0 1 170 1 170 40 190 460 730 750 770 Total Revenue 11 100,21211 1701 100,0401 100,190 100,460 100,730 100,750 100,770 Expenditures Equipment purchases 0 0 0 0 0 0 0 0 0 0 Total Expenditures 000 0 1 0 0 000 0 PUBLIC SAFETY GRANTS FUND NET BEFORE TRANSFERS 100,212 100,000 ��� 100,170 170 100,040 100,190 100,460 100,730 ��� 100,750 100,770 Transfers Out To General fund 100,000 100,000 100,000 ' 0 1 100,0001 100,000 1 100,000 1 100,000 100,000 100,000 Total Transfers Out 100,000 100,000 100,0001 01 100,000100,000 100,000 100,000 100,000 100,000 PUBLIC SAFETY GRANTS FUND SUMMARY: Beginning Fund Balance 20,188 20,400 20,400 0 20,570 20,610 20,800 21,260 21,990 22,740 Plus: Revenues 100,212 100,000 100,170 170 100,040 100,190 100,460 100,730 100,750 100,770 Less: Expenditures 0 0 0 0 0 0 0 1 0 0 0 i Plus: Transfers In 0 0 0 0 0 0 0 0 0 0 Less: Transfers Out (100;000) (100,000) (100,000) 0 (100,000) 1 (100,000) (100,000) (100,000)] (100,000) (100,000) 1 Ending Fund Balance 1 20,400 20,400 20,570 17GI 20,610 20,800 21,260 21,990 22,740 23,510 i 32 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B DD] o ACTUAL BUDGET ACTUAL LL FY12-13 FY13-14 FY13-14 VARIANCE FYI 3-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FYI 6-17 FY17-18 FY18-19 MODEL FYI 9-20 PAGE 22 ! Measure R - 112 cent sales tax revenue (Fund -220) i Revenues Measure R Revenue (d) 411,838 443,637 442,452 (1,185) 458,773 477,079 500,000 526,000 552,300 579,900 Interest earnings (h) 1,885 580 2,156 1,576 1 1,5001 1,320 13,690 39,050 1 3,560 22,420 Total Revenue 413,723 444,217 444,608 391 460,273 478,399 513,690 565,050 555,860 602,320 Expenditures 0 1 0 1 0 01 0 1 01 0 0 0 1 0 Total Expenditures 000 0 1 01 0 00® 0 MEASURE R FUND NET BEFORE TRANSFERS 413,723 444,217 444,608 391 460,273 478,399 513,690 :565,050 555,860 602,320 Transfers Out ToCIPfund 0 1 605,000 01 605,0001 1,564,0001 0 1 1,600,000 0 1,200,000 Total Transfers Out 11 01 F- 01 605,000 1 1,564,0001 0 1,600,000 �0 1,200,000 MEASURE R FUND SUMMARY: Beginning Fund Balance 391,926 805,649 805,649 0 1,250,257 146,530 624,929 1,138,619 103,669 659,529 Plus: Revenues 413,723 444,217 444,608 391 460,273 478,399 513,690 565,050 i 555,860 602,320 Less: Expenditures 0 0 0 0 0 0 0 0 0 0 Plus: Transfers In 0 0 0 0 0 0 0 0 0 0 Less: Transfers Out 0 (605,000) 0 605,000 (1,564,000) 0 0 (1,600,000)] 0 (1,200,000) Ending Fund Balance 805,649 644,866 1,250,2571 605,391 1 146,5301 624,929 1,138,619 103,669 659,52961,849 DD] CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 01 o ACTUAL BUDGET ACTUAL LL FYI 2-13 FY13-14 FY13-14 VARIANCE FYI 3-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FYI 5-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 23 i HABITAT RESTORATION FUND DETAIL (NCCP) (Fun1-222) �. Revenues Other revenues 37,263 0 1,211,620 ' 1,211,6 01 01 0 1 0 0 0 Interest earnings (h] 658 540 820 280 4,690 13,010 31,110 ( 48,460 48,760 48,610 Total Revenue 37,921 540 1,212,4401 1,211,9001 4,6901 13,010 31,110 48,460 48,760 48,610 Expenditures Open Space Management, Maintenance & Monitoring (b) I 134,321 158,620 133,620 25,000 159,689 163,000 166,700 170,700 174,600 178,800 Total Expenditures 1134,321 158,620 133,6201 25,0001 159,6891 163,000 166,700 170,700 174,600 178,800 HABITAT RESTORATION FUND NET BEFORE TRANSFERS (96,400) (158,080) 1,078,820 1,236,900 (154,999) (149,990) (135,590) (122,240) (125,840) ��� (130,190) I Transfers In From General fund 1 90,000 1 150,000 150,000 1 01 157,0001 125,000 1 128,000 131,000 134,000 137,000 Total Transfers In 90,000 150,000 150,000i 01 157,000 125,000 128,000 131,000 134,000 137;000 � I Transfers Out 0 1 0 1 0 0 01 0 0 0 0 0 Total Transfers Out 0F-----701 01 0 01 0 0 HABITAT RESTORATION FUND SUMMARY: Beginning Fund Balance 221,041 214,641 214,641 1 0 1,443,461 1,445,462 1,420,472 1,412,882 1,421,642 1 1,429,802 Plus: Revenues 37,921 540 1,212,440 1,211,900 4,690 13,010 31,110 48,460 48,760 48,610 Less: Expenditures (134,321) (158,620) (133,620) 25,000 (159,689) (163,000) (166,700) (170,700) (174,600) (178,800) Plus: Transfers In 90,000 150,000 150,000 0 157,000 125,000 128,000 131,000 134,000 137,000 Less: Transfers Out 0 0 1 0 0 0 0 0 0. 0 0 Ending Fund Balance 214,641 206,561 1,443,461 1,236,900 r 1,445,462 1,420,472 1,412;882 1,421,642 1,429,802 1,436,612 Reserve for Future Maintenance 84,957 1 84,957 95,2061 106,153 1 118,697 1 133,111 148,020 163,392 Emergency Projects Reserve j 50,000 1 1 50,000 1 1 50,0001 50,000 j 50,000 1 50,000 50,000 501000 Excess Reserve for Habitat(Spendable) 11 79,684 0 1.308.5041 1 1,300,256 1,264,319 1,244,185 1,238,531 1,231,782 1223,220 01 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 35 o ACTUAL BUDGET ACTUAL u FY12-13 FY13-14 FYI 3-14 VARIANCE FY13-14 REVISEDPROPOSED BUDGET FY14-15 MODEL MODEL MODEL FYI 5-16 FY16-17 FY17-18: FY18-19 MODEL FYI 9-20 PAGE 24 SUBREGION 1 - MAINTENANCE FUND DETAIL Fund -223 -- -- .. -- Revenues- -- Interestearnings (h) 2,260 2,300 1,695 (605)1 1,7001 7,200 17,100 26,4001 26,400 26,000 Total Revenue 2,260 2,300 1,6951 (605)1 1,700 7;200 17,100 26,400 26,40026,000 Expenditures Operations & maintenance (b) 49,118 71,000 32,428 1 38,5721 67,5001 67,500 1 69,100 1 70,800 ! 72,400 1 74,100 Total Expenditures 49,118 71,000 32,4281 38,5721 67,500 67,500 69,100 70,800 72,40074,100 SUBREGION 1 -MAINTENANCE FUND NET BEFORE TRANSFERS (46,858) (68,700) E��� (30,733) 37,967 (65,800) (60,300) ���� (52,000) (44,400) (46,000) (48,100) Transfers In - from General Fund 65,000 61,000 61,0001 01 46,0001 40,000 41,000 42,000 43,000 44,000 Total Transfers In 65,000 61,0001 61,00011 01 46,0001 40,000 41,000 42,000 43,000E 44,000 SUBREGION 1 - MAINTENANCE FUND SUMMARY: Beginning Fund Balance 773,559 791,701 791,701 0 821,968 802,168 1 781,868 770,868 768,468 765,468 Plus: Revenues 2,260 2,300 1,695 (605) 1,700 7,200 ' 17,100 26,400 26,400 26,000 Less: Expenditures (49,118). (71,000) (32,428) 38,572 (67,500) (67,500) (69,100) {70,800),1 (72,400) (74,100) Plus: Transfers In 65;000 61,000 61,000 0 46,000 40,000 ; 41,000 1 42,000 43,000 44,000 Less: Transfers Out 0 0 0 0 0 0 1 0 1 0 1 0 0 Ending Fund Balance 791,701 784,001 821,968j 37,9671 802,1681 781,868 770,868 768,468 765,468 761,368 Non -Spendable Endowment 750,000 750,000 1 750,000 r 750,000 750,000 750,000 j 750,000 750,000 Spendable Fund Balance 1 52,168 31,868 20,868 18,468 15,468 11,368 i I 35 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 36 I ACTUAL BUDGET ACTUAL LL FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 25 MEASURE A - CAPITAL (Fund -339) & MAINTENANCE Fund -224 FUNDS DETAIL Revenues L Grant income 100,000 170,516 217,441 46,925 337,488 105,000 105,000 105,000 0 0 Interest earnings (h) 1 47 1 0 1 5 1 51 1001 0 1 0 0! 0 0 Total Revenue 100,047 170,516 217,4461 46,9301 337,588 105,000 105,000 105,000 0 0 Total Expenditures 000 01 0 0 000 0 MEASURE A - CAPITAL &MAINTENANCE FUND NET BEFORE TRANSFERS 100,047 170,516 217,446 46,930 337,588 105,000 105,000 105,000 0 E� 0 Transfers Out To General fund J 82,000 105;000 67,441 _-__ 37,559 289,855 105,000 105,000 105,000 '.. 0 4- -.._._. 0 _ To C1P fund 150,000 0 0 0 0 01 0 0 0 0 Total Transfers Out 1232,000 105,000 67,4411 37,5591 289,855 105000 F 105,000 105,000 0 0 i MEASURE A (PARKS) - CAPITAL & MAINTENANCE FUNDS SUMMARY: i Beginning Fund Balance (65,685) (197,638) (197,638) 0 (47,633) 100 100 100 ! 100 100 Plus: Revenues 100,047 170,516 217,446 46,930 337,588 105,000 105,000 105,000 ! 0 0 Less: Expenditures 0 0 0 0 0 0 0 0 0 0 I Plus: Transfers In 0 0 0 0 0 0 0 0 0 0 Less: Transfers Out (232,000) (105,000) (67,441) 37,559 (289,855) (105,000) (105,000) (105000)' 0 1 0 Ending Fund Balance (197,638) (132,122) (47,633)11 84,4 91 100 100 100 100 100 100 36 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 37 o LL ACTUAL. BUDGET ACTUAL FY12-13 FYI 3-14 FYI 3-14 VARIANCE FY13-14 REVISED BUDGET FY14 15 PROPOSED MODEL MODEL MODEL FY15-16 FYI 6-17 FY17-18 FY18-19 MODEL FYI 9-20 PAGE 26 ABALONE COVE SEWER DISTRICT FUND DETAIL Fund -225 - ---- --------- -- Revenues Property Assessments (a) 49,657 54,000 55,708 1,708 55,080 1 55;080 56,180 57,300 58,450 59,620 Interest earnings (h) 121 80 92 121 80 1 80 210 1 390 ! 440 1 490 Total Revenue 49,778 54,080 55,800 1,7201 55,160 56,390 57,690 58,890 60,110 Expenditures Maintenance Services (b) 44,111 92,200 1 71,088 1 21,112 142,300 116,200 118,900 121,800 ! 124,600 127,600 Personnel & Professional services (b) 19,732 13,400 13,083 i 317 13,4001 18,283 18,900 19,400 ! 19,800 1 20,300 Total Expenditures 63,843 105,600 84,1711 21,4291 155,700 134,483 137,800 141,200 144,400L 147,900 ABALONE COVE SEWER DISTRICT FUND NET BEFORE TRANSFERS (51,520) (28,371) 23,149 100,540) (79,323) (81,410) (83,510) (85,510)(87,790) (14,065) ( Fund Transfer In From General Fund i 10,700 1 50,700 1 50,700 f 0 1 50,7001 80,700 1 83,000 1 85,000 87,000 1 89,000 Total Transfer In 10,700 50,700 50,70011 0 1 50,700 1 80,700 83,000 85,000 87,000 89,000 ABALONE COVE SEWER DISTRICT FUND Beginning Fund Balance 39,271 35,906 35,906 0 58,235 8,395 9,772 1 11,362_- 12,852 14,342 Plus: Revenues, 49,778 54,080 55,800 1,720 55,160 55,160 56,390 57,690'. 58,890 60,110 Less: Expenditures (63,843) (105,600) (84,171) 21,429 (155,700) (134,483) (137;800) (141,200)I, (144,400) (147,900) Plus: Transfer ln 10,700 50,700 50,700 0 50,700 80,700 83,000 85,000 87,000 89,000 Less: Transfers Out 0 0 0 0 0 D 0 0 0 0 i Ending Fund Balance 35,906 35,086 58,2351 23,1491 8,395 9,772 11,362 12,852 14,342 15,552 37 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B w o ACTUAL BUDGET ACTUAL LL FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY1849 MODEL FY19-20 PAGE 27 ' DR. ALLEN AND CHARLOTTE GINSBURG CULTURAL ARTS BUILDING FUND DETAIL (Fund - Revenues Interest earnings (h) 416-1 480 1 271 (209) 2601 910 2,240 3,590 3,710 1 3,800 Total Revenue 11 271 (209) 2601 910 2,240 3,590j 3,712J 3,800 Expenditures Capital Outlay - Park & Recreation 20,000 20,000 j 20,000 01 18,0001 0 0 j 0 0 0 Total Expenditures 20,00 20,000 20,0001 01 18,000 0 0�0 0 i DR. ALLEN AND CHARLOTTE GINSBURG CULTURAL ARTS BUILDING FUND NET BEFORE (19,590) (19,520) (19,729] (209) (17,740) 910 2,240 3,590 3,710 3,800 i Fund Transfer Out 0 0 0 j 01 01 0 0 0 0 0 Total Transfer Out �0 0� 01 00 ��� 0 OR ALLEN AND CHARLOTTE GINSBURG CULTURAL ARTS BUILDING FUND SJMMARY: Beginning Fund Balance 158,480 138,890 138,890 0 119,161 101,421 102,331 104,571 108,161 111,871 T Plus: Revenues - 410 480 271 (209) 260 910 2,240 3,590 3,710 3,800 I Less: Expenditures (20,000) (20,000) (20,000). 0 (18,000) 0 0 0 0 0 Plus: Transfer In 0 0 0 0 0 0 0 0 '. 0 0 Less: Transfers Out 0 0 0 0 0 0 0 0 0 0 Ending Fund Balance 13$,890 119,370 119,161 (209) 101,421 102,331 104,571 108,161 111,871115,671 w CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 39 o ACTUAL BUDGET ACTUAL LL FY12-13 FY13-14 " FY13-14 VARIANCE FYI 3-14 REVISED BUDGET FY14-15 PROPOSED.. MODEL MODEL MODEL FY15-16 FYI 6-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 28 1 DONOR RESTRICTED CONTRIBUTIONS FUND DETAIL - Fund 228 Revenues -- --.._-.-- - - --------- Restricted Donations 445,468. 01 25,500 25,500 0 0 0 0 0 0 Interest earnings (h) f 1,144 1,2201 1,774 554 1,850 7,460 8,230 13,180 13,630 13,980 Total Revenue 446,612 1,220 27,274 26,054 1,8501 ,460 8,230 13,180 13,630 13,980 Expenditures �-i Public Works 9,973 5,042 5,041 1 39,0001 5,000 0 0 : 0 0 Total Expenditures 9,973 5,042 5,041 1 39,000 5,000 000 0 DONOR RESTRICTED CONTRIBUTIONS FUND NET BEFORE TRANSFERS 436,639 (3,822) 22.233 26,055 (37,150) 2,460 8,230 13,180 13,63013;980 � Transfer To CIP 1 0 0 1 0 0 01 455,000 1 0 1 0 0 Total Transfer Out 000 0 01 4��F-o 0 DONOR RESTRICTED CONTRIBUTIONS FUND SUMMARY: Beginning Fund Balance 406,809 843,448 843,448 0 865,681 828,531 ! 375,991. 384,221 397,401 411,031 Plus: Revenues 446,612 ! 1,220 27,274 26,054 1,850 7,460 8,230 13,180 13,630 13,980 Less: Expenditures (9,973) (5,042) (5,041) 1 (39,000) (5,000) 0 0 0 0 Plus`. Transfer In 0 0 I 0 0 0 0 0 0 0 0 ! Less: Transfers Out 0 0 0 0 0 (455,000) 0 0 0 0 Ending Fund Balance 843,448 839,626 865,6811 26,0551 828,531 375,991 384;221 397,401 411,031 425,011 39 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B o ACTUAL BUDGET ACTUAL LL FYI 2-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FYI 6-17 FY17-18 FY18-19 MODEL FY19-20 AGE 29 PA QUIMBY FUND DETAIL (Fund -334) Revenues Developer fees 0 1,400,000 57,275 (1,342,725) 2,106,226 0 0 0 0 0 Interest earnings (h) 84 b 1 81 81 1 20 19,0301 43,430 1 69,510 71,900 73,710 Total Revenue 84 1,400,000 57,3561 (1,342,644)1 2,106,246 19,030 43,430 69,510 71,900 73,710 I Expenditures Improvements 0 29,000 29,000 1 01 0 1 0 1 0 Total Expenditures 0 29,000 29,000 0 1 of 0 000 0 QUIMBY FUND NET BEFORE TRANS=ERS 84 1,371,00028,356 1 (1,342,644)1 2,106,2461 19,030 43,430 69,510 71,900 73,710 i Transfers Out- to CIP fund 0 993,000 0 993,000 50,0001 150,000 0 0 0 1 0 Total Transfers Out l 993,000 I J 993,000 50,000 15U,000 000 0 QUIMBY FUND SUMMARY: Beginning Fund Balance 29,421 29,505 29,505 0 57,861 2,114,107 1,983,137 ; 2,026,567 f 2,096,077 2,167,977 Plus: Revenues 84 1,400,000 57,356 (1,342,644) 2,106,246 19,030 43,430 69,510 ! 71,900 73,710 i II, Less: Expenditures 0 (29,000) (29;000) 0 0 0 0 0 0 0 Plus: Transfers In 0 0 0 0 0 0 0 0 -- 0 0 I'I Less: Transfers Out 0 (993,000) 0 993,000 (50,000) (150,000) 0 0 0 0 Ending Fund Balance 29,505 407,505 57,861 (349,6")l 2,114,1071 1,983,137 2,026,567 2,096,077 2,167,977 2,241,687 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 41 o ACTUAL BUDGET ACTUAL -VARIANCE LL FY12-13 FYI FYI FY13-14 REVISEDPROPOSED BUDGET FY14-15 MODEL MODEL MODEL .MODEL':- FYI 5-16 FY16-17 FY17-18 FY18-19 FY19-20- PAGE 34 j LOW -MODERATE INCOME HOUSING FUND DETAIL Fund -336 I ------ --------- - - Revenues --'. _-_. --- _ --- -- - - - - - - -- ---- - Misc revenue 12,4081 0 11,095 11,095 0 9,578 9,578 9,578 '.. 9,578. 9,578 Interest earnings (h) 3 0 141 14 0 0 1 0 0 01 0 Total Revenue 12,411 0 11,109 11,1091 0 9,578 9,578 9,578F__9,578 9,578 Expenditures Improvements 0 0 1 0 1 0 1 0 1 0 0 0' 0 0 Total Expenditures 00� 01 0 0 000 0 LOW -MOD HOUSING FUND NET BEFORE 12,411 �0 11,1091 11,109 0 9,578 9,578 9,578 9,578 9,578 Transfers In 0 0 1 00 01 01 0 1 0 0 0 0 Total Transfers In 001 01 01 0 000 0 Transfers Out 0' 01 0 1 of 01 0 0' 0 0 0 Total Transfers Out 000 01 01 0 LOW -MOD HOUSING FUND SUMMARY: Beginning Fund Balance , 0 12,411 12,411 0 23,520 23,520 , 33,098 42,676 52,254 61,832 Plus: Revenues 12,419 0 11,109 11,109 0 9,578 9,578 1 9,578 9,578 9,578 Less: Expenditures0 0 0 0 0 0 0 0 0 0 - -.. -.- - -- - - ---- ------ - - -- - - - - Plus: Transfers In 0 0 0 0 0 0 0! 0 0 0 Less: Transfers Out 0- 0 0 0 0 0 0 0 0 0 Ending Fund Balance 12,411 12,411 23,520 11,109 1 23,5201 33,098 42,676 52,254 61,832 71,410 41 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 42 o ACTUAL BUDGET ACTUAL FY12.13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED UDGLL BY14 95 _PROPOSED MODEL MODEL MODEL FY15-16 FY1fi-17 FY17-18 FY18-19 MODEL FYI 9-20 PAGE 31- AFFORDABLE HOUSING IN - LIEU FUND DETAIL Fund -337 Revenues Developerfees 0 0 0 0 0 0 0 0 0 0 Misc revenue 3,102 0 2,774 2,774 0 0 0 0 j 0 0 Interest earnings (h) i 1,4071 1,510 1 1,064 (446) 1,090 4,5101 11,070 1 17,720 1 18,330 1 18,790 Total Revenue 4,509 1,510 3,8381 2,3281 1,090 4,510 11,070 17,720 18,330 18,790 Expenditures 3,5101 6,098 1 6, 981 01 01 0 1 0 0 I 0, 0 Total Expenditures 3,510 6,098 6,098 ® 0 1 01 000 0 AFFORDABLE BEFORE TRANSFERS HOUSINGSET-ASIDEFUND NET 999 (4,588) (2,26D) 2,328 1,090 4,510 11,070 17,720 18,330 18,790 I 0 0 0 j 01 01 0 0 0 1 0 0 Total Transfers In 000 01 01 0-1 00--o 01 01 0 01 01 01 0 --ot-01 0 Total Transfers Out 01 0 0 0�0 0 0 AFFORDABLE HOUSING IN - LIEU FUND SUMMARY (NON -RDA) Beginning Fund Balance 501,189 502,188 502,188 ; 0 499,928 501,018 505,528 516,598 534,318 552,648 PIus:Revenues 4,509 1,510 3,838 2,328 1,090 4,510 11,070 17,720 18,330 18,790 Less: Expenditures (3,510) (6,098) (6,098) 0 0 0 0 0{ 0 0 1 Plus: Transfers In 0 0 0 0 0 0 0 0 '�, 0 0 Less: Transfers Out 0 0 1 0 0 0 0 0 0 0 0 Spendable Fund Balance 502,188497,600 1 2,328 501,018 505,528 516,598 534,318 552,648571,438 42 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B E91 o ACTUAL BUDGET ACTUAL LL FYI 2-13 FYI 3-14 FYI 3-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FYI 7-18 FY18-19 MODEL FY19-20 PAGE 32 ENVIRONMENTAL EXCISE TAX (EET) FUND DETAIL Fund -338 Revenues ---- --------- Developerfees 33,105 240,760 1 14,404 (226,356) 297,439 01 b 1 01 0 0 Interest earnings (h) ! 1,221 910 1 929 1 191 140 2,3501 1,380 j 2,210 2,290 1 2,350 Total Revenue 34,326 241,670 15,3331 (226,337)1 297,579 2,350 1,380 2,210 2,290 2,350 Expenditures Improvements 0 51,000 j 51,000 j of of 0 0 1 00 j 0 Total Expenditures 0 51,000 51,0001 01 01 0 001=! 0 EET FUND NET BEFORE TRANSFERS 34,326 190,670 (35,667)1 (226,337)1 297,579 2,350 1,380 2,210 2,290 2,350 i Transfers Out To CIP fund 0 350,000 0 350,000 1 450,0001 200,000 1 0 0 0 1 0 Total Transfers Out �01 350,000�D 350,0001 450,000 200,000 ENVIRONMENTAL EXCISE TAX (EET) FUND SUMMARY Beginning Fund Balance 414,525 445,851 448,851 0 413,184 260,763 63,113 64,493 ' 66,703 68,993 Plus: Revenues 34,326 241,670 15,333 (226,337) 297,579 2,350 1,380 2,210 2,290 2,350 Less: Expenditures 0 (51,000) (51,000) 0 0 0 0 0 0 0 Plus: Transfers In 0 0 0 0 0 0 0 00 0 Less: Transfers Out 0 1 (350,000)' 0 350,000 (450,000) (200,000) 0 0 0 0 Ending Fund Balance 448,851 289,521 413,184 123,663 260,763 63,113 64,493 66,703 68,993 71,343 E91 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B m o ACTUALBUDGET ACTUAL FY12-13- FY13-14 FYI 3-14 " VARIANCE FYI 3-14 REVISEDPROPOSED BUDGET FY14-15 MODEL MODEL MODEL FYI 5-16 FY16-17 FY17-18 FY18-19 MOREL: FY19.20 PAGE 33 BIKEWAYS FUND DETAIL (Fund -340) Revenues Grant Income 52,740 26,586 34,133 7,547 0 0 82,000 0 0 82,000 Other revenues 9,750 0 0 !I 0 0 0 0 0 0 0 Interest earnings (h) 39 0 142 142 01 0 0 1 0 1 0 1 0 Total Revenue 62,529 26,586 34,2751 7,689 0 0 82,000 0082,000 Total Expenditures 000 0 1 0 1 0 1= oil 0 0 BIKEWAYS FUND NET BEFORE TRANSFERS 11 62,529 26,586 34,275 7,6891 0 0 82,000 �� 82,000 Transfers Out To CIP fund 1,536 1 95,257 95,257 01 0 1 0 82,000 0 ''. 0 82,000 Total Transfers Out 1,536 95,257 95,2571 0 1 0 11 82,000 00 82,000 BIKEWAYS FUND SUMMARY: Beginning Fund Balance 61 61,054 61,054 D 72 72 72 72 ! 72 72 Plus: Revenues 62,529 26,586 34,275 7,689 0 0 1 82,000 0 0 82,000 Less: Expenditures 0 0 0 0 0 0 0 1 0 0 0 i Plus: Transfers In 0 0 0 0 0 0 0 0 0 0 Less: Transfers Out (1,536) (95,257)F-(95,257) 0 0 0 (82,000) 0 0 (82,000) Ending Fund Balance 61,05411 7211 7,6891 72 1 721 72 72 m CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 45 o ACTUAL BUDGET ACTUAL LL FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 :.PROPOSED MODEL MODEL MODEL FY16-16 FY16-17 FY17-18 FY18-19 MODEL FYI 9-20 PAGE 34 j WATER QUALITY & FLOOD PROTECTION (Fund - Revenues State Grants 2,136,775 0 6,114,956 6,114,956 1,387,967 0 0 0', 0 0 Storm Drain User Fee (a) 1,312,9891 1,329,000 1,360,907. 31,907 1,355,600 1,384,096 01 0 1 0 0 Interest earnings (h) 9,762 1,500 10,9821 9,4821 600 1 7,800 15,1001 18,400 1 13,500 8,700 Total Revenue 3,459,526 1,330,500 7,486,845 6,156,345 1 2,744,167 1 1,391,896 15,100 18,400 13,500 8,700 Total Expenses 594,183 12,461,636 658,431 4,949,256 7,655,282 1,566,116 669,102 672,998 674,977 797,076 WQFP FUND NET BEFORE TRANSFERS2,865,343 (11,131,136) 6,828,414 1 11,105,601 (4,911,115) (174,220) (654,002) (654,598) (661,477)L (788,376) Fund Transfer In From CIP Fund 8,293,009 0 0 0 820,000 0 500,000 512,000 ! 523,800 536,400 Total Transfer In 8,293,009 00 01 820,000 1 0 500.000 512,000 523,800536,400 Fund Transfer Out - to CIP Fund 0 362,360 1 01 362,3601 362,360 0 0 0 !, 0 0 Total Transfer Out 0 362,360 362,3601 362,360 10 0�0 0 0 WQFP NET ASSET SUMMARY. Beginning Unrestricted Net Position 3,531,615 9,727,246 9,727,246 0 5,317,323 863,848 689,628 535,626 ( 393,028 255,351 Plus: Revenues 3,459,526 1,330,500 7,486,845 6,156,345 2,744,167 1,391,896 15,100 18,400 13,500 8,700 Less:Expenses (594,183) (12,461,636) (658,431) 11,803,205 (7,655,282) (1,566,116) (669,102) (672,998)', (674,977) (797,076) Plus: Transfer In 8,293,009 0 0 1 0 820,000 0 500,000 512,000 523,800 536,400 Less: Transfers Out 0 1 (362,360)1 0 362,360 (362,360) 0 0 0 0 0 Net (Increase)/Decrease in Capital Assets (4,962,721) 0 {11,238,337) 0 0 0 0 0! 0 0 Unrestricted Net Position 9,727,246 (1,766,250) 5,317,323 18,321,910 863,848 689,628 535,626 393,028 255;351 3,375 45 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B o LL ACTUAL BUDGET ACTUAL FY12-13 FY1344 FY13-14 VARIANCE FYI 3-14 REVISEDPROPOSED BUDGET FY14-15 MODEL MODEL MODEL FY15-16 FY16-17 FYI 7-18 FY18-19 MODEL FY19-20 PAGE 35 IMPROVEMENT AUTHORITY - PORTUGUESE BEND FUND DETAIL Fund -285 Revenues Interest earnings. (h) 0 8201 0 (820) 6401 2,520 4,970 1 5,970 !, 4,1301 2,150 Total Revenue 0 820 0 (820)1 640 2,520 4.970 5,970 4,130 2.150 Expenditures Maintenance & Operations (b) 49,712 119,100 73,556 45,544 122,600 113,200 115,800 118,600 ! 121,300 124,200 Total Expenditures 49,712 119,100 73,556 45,5441 122,600 113,200 115,800 118,600 121,300124,200 IMPROVEMENT AUTHORITY- PORTUGUESE BEND FUND NET BEFORE TRANSFERS (49,712) (118,280) (73,556) 44,724 (121,960) (110,680) � (110,830) {112,630) ��� {117,170) (122,050) I Transfers In From General fund 106,000 70,000 1 70,000 1 01 40,0001 57,000 1 58,000 1 59,000 60,000 61,000 Total Transfers In 106,000 70,000F___7_0_,000]j 0 40,0001 57,000 58,000 59,000 60,000 61,000 IMPROVEMENT AUTHORITY- PORTUGUESE BEND FUND SUMMARY Beginning Fund Balance 309,724 366,012 366,012 0 362,456 280,496 226,816 173,986 % 120,356 63,186 Plus: Revenues 0 820 0 (820) 640 2,520 4,970 5,970 ! 4,130 2,150 Less: Expenditures (49,712) (119,100) (73,556) 45,544 (122,600) (113,200) (115,800) (118,600); (121,300) (124,200) i Plus: Transfers In 106,000 70,000 70,000 0 40,000 57;000 58,000 1 59,000 ! 60,000 61,000 Less: Transfers Out 0 0 0 0 0 0 0 0 0 0 Ending Fund Balance 366,012 317,732 362,456 44.724-r-280,496 1 226,816 173,986 120,356 63,186 2,136 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 47 o LL ACTUAL - BUDGET ACTUAL FY12-13' FY13-14 FY13-14 VARIANCE FY13-14 REVISEDPROPOSED BUDGET FY14-15 MODEL MODEL MODEL FYI 5-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 36 IMPROVEMENT AUTHORITY - ABALONE COVE FUND DETAIL Fund -795 Revenues __ - -- - - --- Interest earnings (h) 7 3,300 11 4 (3,296)1 2,3001 9,4001 22,400 34,600. 34,600 1 34,200 Total Revenue 0 3,300 ® (3,296)1 2,300 7,400 22.4001 34,600 34.60034,200 Expenditures Storm Drain User Fee (a) 2,890 3,000 2,987 13 3,000 0 0 1 0 0 0 Operations (b) ! 91,388 68,935 44,012 24,923 67,3001 71,900 73,600 1 75,400 77,100 79,000 Total Expenditures 94,278 71,935 46,9991 24,936 1 70,300 71.900 73,600 75,400 77,100 79,000 LONE COVE IMPRFUND NET ENT BEFORE FUND NET BEFORE TRANSFERS TRANSFERS (94,271) (68,635) (46,995) 21,640 (68,000) (62,500) (51,200) (40,800) (42,500) {44,800) Transfers In From General fund��0 20,000 20,000 0 35,000 37,000 38,000 39,000 40,000 41,000 Total Transfers In I� 20,000 20,000 0 35,0001 37,OOOJI 38.000 39,000 40,000 41.000 IMPROVEMENT AUTHORITY - ABALONE COVE FUND SUMMARY Beginning Fund Balance 202,814 108,543 108,543 1 0 81,548 48,548 23,048 9,848 8,048 5,548 I', Plus: Revenues 7 3,300 4 (3,296) 2,300 9,400 22,400 34,600 34,600 1 34,200 Less: Expenditures (94,278) (71,935)i (46,999) 24,936 (70,300) (71,900) (73,600) (75,400); (77,100) (79,000) Plus: Transfers In 0 20,000 20,000 0 35,000 37,000 38,000 39,000 40,000 41,000 Less. Transfers Out --- -----------._.. 0 0 0 _._.._-- -- 0 ----...------ 0 --__-._ _---- --------------.- ---------- 0' 0 0 0 6 - Spendable Fund Balance 108,543 59,908 81,548 1 21,676-1-48,548 23,048 9,848 8,048 5,548E 1,748 Non -Spendable Endowment 1,000,000 1,000,000 1 1,000,000 1 1,000,0001 1,000,000 1,000,000 1,000,000 1,000,000 1 1,000,000 Ending Fund Balance Per Financial Statements 1,108,543 1,059,908 1,081,548 1,048,548 1,023,048 1,009,848 1,008,048 1,005,548 1,001,748 47 _-- -CITY OF RANCHO PALO_S_VERDE_S - 2015 FIVE-YEAR FINANCIAL MODEL--- -- - -� EXHIBIT C_1 - CAPITAL IMPROVEMENT PROJECTS FUND EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED MODEL MODEL MODEL MODEL' CIP FUND PROJECTS TYPE FY1243 FY13-14 FY14-15 FY15-16 FY1647 FY17-18 FY18-19 FY19-20 FUNDING SOURCE Engineering and UrantInterest Administration lA_dmin 12,989 150,0_00 120,000 120,000 I 120,000 1 120,000 I 120,000 (Earnings/Reserve n rastructure�mm�g--- Documents & Misc Studies jAdmin _ _22,808 54,500 80,000 ---*------�--- ijCIP -- Reserve a one--C6ve--Se-)Wer-District --- Rehabilitation Abalone Cove Sewer _500,0_00 11 500,000 500,000 li 500,000 CIP Reserve Dewatering Wells ;Landslide T 530,000 520,000 450,000 I 180,000 180,000: 180,000 ICIP Reserve Portugese Bend irategic ; i { j � Plan Landslide 75,000 I ICIP Reserve Malaga Canyon Open Space 4-------- - ---�---- --- --- - - ------ --- ---- -� Purchase (Parks 1 1,115,880 (Federal Grant Abalone Cove Shoreline Park Parks _ _ _ 16,383 1 215,665 __- - 962,61_8 ---- LG CIP Reserve 5_a1o`ne­-C6ve eeacFAccess _ -�- Road Rehab iParks -- 100,000_--jCIP Reserve - EastvewPark_ Parks 182,982 .' - 50,000 IGrant/CIPReserve - - Hesse Park Parking Lot Parks 350,000 ICIP Reserve Lower Hesse Park iParks - 19,141- 516,8591CIP T � Reserve Gateway Park TParks !Parks - 235,625 - T-- --ICIP Reserve Grandview Park 1 635,000 1 ICIP Reserve __ ___ PVIC Improvements --- nts 1-------- _ Parks _� T- _ _ _ 110,000 130,000 _ _ -- ---�- _r --- Quimby Fees/CIP Reserve PVIC Exhibits Parks _ _ _4_55,000 Private Donations Ryan Park ;Parks 233,7_6_1 1 77,381 793,360 (CIP Reserve Shoreline Park Parks 7,645-` - 27,355-j�--ICIReserve -------- - -- Ladera Linda Site Master Plan; Parks 100,000 CIP Reserve Ten Civc Center Tennis Court Parks I 00,000 100, 000 I I 1Quimby Fees --r Storage & Supply Depots t---- Parks -- -- 30_,000 ----- �- -- CIP Reserve ADATransition Plan Projects Buildings 24,432 17,664 _ 757,336 200,000 150,000 -IF -150,000 0,000 51 150,000 IEE CDBG/CIP Reserve Hesse Park Im rovements Buildings 1,444 225,556 )CIP Reserve Hesse ParIJR an Park Fiber Optic Cabling IBuildings 320,000 I ICIP Reserve --- RPVtvImprovements- IBuildings 6,584 141,416 --_- - --�- - --- CIP Reserve _- Wall of Honor ------ !Buildings --- - - ------ - 40,000 - -- --- --- -- ---- - --r--- --IC CIP Reserve -- --- CivcCenterAirConditioning IBuildings 120,000 CIP Reserve orporation--- -------- ]Buildings - -- --- -- -- ----------- -- t - --------- ----- (CIP Improvements 165,000 Reserve Hesse Park - Solar System IBuildings _ -- - - - - - 385,000-- - -- --- Grant PVIC -Solar System Buildings410,000 I IGrant berOptic=AbCoveSewer -- - -- -- -- ------- --�-_ -- - Stations/Shoreline Pk/Ladera Linda IBuildings --- 1,600,000 L-_�----_--IICIP Reserve a-cleca CinesCommunity 1 --- ---- ---- ----------- - ----- Center Replacement Buildings ( 4,000,000 ICIP Reserve --___---�- -- li --_�._--- 1 -- -- ----_ - i ----L----i-------� i I -- I Measure R(Fl-rop Arterial Street Rehab ;Streets 144,333 1 350,184 5,667,626 200,000 2,600,000 200,000 1 1,600,000 IC&A/STPUCIP Reserve Bit CITY OF RANCHO PALOS VERDE_S - 2015 FIVE-YEAR FINANCIAL _MODEL _—� EXHIBIT C-1 CAPITAL IMPROVEMENT PROJECTS FUND EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED MODEL MODEL MODEL MODEL CIP FUND PROJECTS TYPE FY12-13 FYI3-14FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 FUNDING SOURCE Pavement Management Plan Update IStreets l 38,863 6,320 69,600 120,000 1 120,000 ICIP Reserve -- — ArteriaftvledianTm rovements F -----— I — -- — -- I ---- ---------rt—---------- ----- (PVDW) !Streets 1 473,69_0 I I I I Beautification Fund ResidentialStreetRehab Streets _ _ 1,589,70 6 9,337 5,740,432 – 2,282,000,200,OOOT_2,100,000 – T---_- 2,182,000GeneralFund/TDAArticle3 acme v ra ick– I I I – I – I -- Pedestrian Improvements --$Tvd—rnc'�or I Streets – —---- 41,573_ 66,213 —--- 1,954,502 ---- --- --— — ---—I IGranUCIP Reserve awt orne =�o I — _! — —— ----- Beautification Study --- Study PVDE Safety Improvements Streets — ---- IStreets — -- -- 7,798 -- — -- 307,016 500,300 — -- 1 ---- — — --- r---- 150,000 ICIP Reserve -- -- --- GranUCIP Reserve 4 -Ilikewar�atety Project --- IStreets -- --- 4,980 j — — --- — 779,975 -- —------- �- -- GranUCIP Reserve �- 46�- Cann s iiee�2oa way -- --- — --- —�- --- ---- —I — RealignmentandDrainage Streets 13,940 —27,388 _731,1_5_7 3,060,000 1 ICIP Reserve esternAve - ra is ---- _— — —1 -- I utsi agen�nt�n Improvements !Streets3,200,000 I I Reserve ------=— ——__--r--- --__— —_--- --------I-- —_ r—__--— -- --- Sewer Capacity Projects iSewer 7,-332 64,943 872,000 ICIP Reserve Drainage Area Monitoring �— -- —---�---- -- -------------—`—---------� ----- System (Water Quality 500,000 ICIP Reserve torm Water ua i — eF egionaTT Project------ — 'Water Quality — — --- — -- 300,000 100,000 — --�— 1 100,000 �— --- — j 100,000 -- ---- 100,000 ICIP Reserve Trail Projects Par p Space ___ 126,328-466 529 ---100,000 663,959 T — Grp ants/CIP Reserve Other Small Projects (Various 54,616 i iVarious Total CIP Fund Expenditures 2,511,671 14,113,027 22,683,025 2 595,300T 8,359,000 7,860,000 11,165,000 4,982,000 i NOTE: The total expenditures above agree to Total CIP fund expenditures on Page 8 of the Model. WO OF RANCHO PALOS_VERDE_S_- 2015 FIVE-YEAR_ FINANCIAL MODEL !EXHIBIT C-2 _ --_CITY CAPITAL IMPROVEMENT PROJECTS (CIP) RESERVE RECONCILIATION m-- I - ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROPOSED MODEL MODEL MODEL MODEL FY08-09 FY09-10 FY10-11FY11-12 FY12-13 FY13-14 FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 Beginning Balance 01 7,207,180 1 7,081,596 1 11,649,780 115,4061940 11,565,617 18,011,254 11,363,500 (17,014,170 17,862,570 119,904,470 116,410,670 rans e1' r from-eneral�n ------ ---(Establish (EstablishCIP Reserve) 3,000,000 rans e7-r�rom-G-eneratFun -- (EqualtoTOT) 85,245 11 - 1,954,507 2,640,368 3,349,015 31790,359 i 4,250,086_ 4,669,500 5,026,40_0_ ,-'- 5,142,000 -5,265,4_0_0_1 5,386,500 5,515,800 rans ereneraTFnc Expenditure Variance ---- --- L---- 1' 184=--- 897 1 - 1= ,709 057 -- - 973,078 -- 1 ---- -- - -- nansferfrom Genera�n Residential Street 1,462,001 1 1,362,0001 1,097,7321 1,575,0001 � 1,575,0001 1,873,414 2,229,400 1 1,862,0001 1,925,800 1,925,800 1,925,8001 1,925,800 (for 1 --� - - F--- ------ t--1 ----- -- -----i---- - -- 1 - - -- to WOF--- rans er P Subsidy i (820,000) (500,000) (512,0_00)F (536,400) Other Transfers aiming -rt Diff/Savings**-- - 3,546,034 _ ____ _�---t -t- ! (2,002,615)1' 2,365,597 1, (1,013,630)1 4,359)1' fi --664,768 1,176,015____I _ -� _ ,(523,800)1 I Interest Earnings 44,361 30,220 32,485 1 36,780 1 44 678 1 25 415 16,700 102,300 1 372,600 612,700 1 682,700 1 558,000 FEMA Reimbursement I I (59,221)1 I (3,541)1 f I ngmeenng ancT rant Administration(7,325) (21,548) (12 989)1 (22,807) (150 000) (120,000) (120,000) (120,000)1' (120,000)1 (120,000) - Infrastructure Planning - Documents i i I i---- (54,500) baToneCove ewer 6slrTct ----�--- - I---- --1 -I --- -�- i ---- Rehabilitation 1 I (500,000) (500,000)1 (500,000)1 (500,000) Landslide Dewatering Wells (530,000) (520,000)1 (450,000) (1$0,000)] (180,000)1-(180,000) 0)1 ------ - i5B Landslide Strategic Plan t-- -- t- - - f ----- --1 (75,000) --- - - Upper Filiorum Purchase 1 (374,629)1 1 Malaga Canyon Purchase (1,380) -------1---- --- -T--- �------E--- �-- - -- � -------�-----�- ---- Park 159,532) (757,703) ba-e foneacc Access -- rt-- -- --- rt -----y ---- t -- t -- ---- ---, -- -- --- Road Rehab I I ( 00,000) _ Eastview Park 59,355 ---- --- (-- --� I-�32,982) i (50,000) ----� _ ---- ----- Hesse Park Parking Lot (350,000) --------- - LomrHessePark -------t-----1 {5_5,759)1 (60,716)! --- (19,141)1 r- - -- (516,859) --- - - ----- - ProjectsT ------- _ T- rt-x(66,125 --- -----i --- ---- (1,848,340) -- ----- (400,000)- ---------------- ;-(100,000) avement (JlanagementhTn i Update - -r-- 1 ---- -- -- -- 1 (38,863)! F - -- (6,320) - (69,600) (120,000)1 - - (IZU,000)I --- --- --- -- --- -- esi ed nt-iaT efRehe6 Projects (930,461)1 (1,095,067) (1,445,693) (7,309)1 (1,589,705) (1,669,337) (5,740,432) (2,200,000) (2,200,000)11' (2,100,000)1 (2,100,000) aM oh me Traffic- -7 T--- -7- - -T- T -- - T -- -- �-- -= Pedestrian Improvements 1 1 (334,349 --- -- -- - L - Hawttome Corridor ( ! Beautification Study (150,000) PVDE Safety Improvements I (3,478) (62,034) (50,030)1 Improvements (152,423) ^T VDS - LarUsTiTe�oa way iRealignment and Drainage i I 1 (13 940) (27,388) (731,157) I (3,060,000)1 -- --- ----- -- -- -- ----' -- -- -- - -- --- -- -- --- - estem Ave-Traffic Improvements I (1,000,000) 50 ---_CITY OF RANCHO _P_ALOS_V_ERDES_- 2015 FIVE-YEAR_ FINANCIAL MODEL EXHIBIT C-2 CAPITAL IMPROVEMENT PROJECTS (CIP) RESERVE RECONCILIATION ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROPOSED MODEL MODEL MODEL MODEL FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FYI 3-14 FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 Sewer System Capacity Projects f (7,332) (64,943) j (872,000) �aina'eAreaTJfon�rrng— ----�— ------ -- — i--- — — --- --- -- --- — — System (500,000) Storm Water Quality Regional Project g I (300,000) (100,000)1 (100,000) (100,000)1 (100,000)1 (100,000) an�2amon�n on T+ Stabilization 293,009)1 California Coastal Trail 1--e1 (41 077)1 (126,328)1 _ (12,930) Salvation Army Trail ——— -- —rail -- ---I—— --�— —(21,956) (136,029) -----L--------L--- ___ __ Segment Sunnyside Se y 9 I I I I I (165,000) Ending Balance 7,207,180 7,081,596 11,649,780 15,406,940 1 11,565,617 18,011,254 11,363,500 17,014,170 17,862,570 19,904,470 16,410,670 20,473,870 " Projects funded by transfers from the General Fund may not be completed in the year of the funding transfer. Therefore, project spend may occur in a subsequent year. Any savings derived from projects funded by the General Fund is retained in the CIP Reserve. I i 51 CITY OF RANCHO PALOS VERDES 2015 FIVE_-_YEAR FINANCIAL MODEL _ WATER QUALITY FLOOD PROTECTION (STORM DRAIN) EXPENSES - ---- -- EXHIBIT D -- --- ----- ACTUAL ACTUAL BUDGET PROPOSED MODEL. MODEL MODEL MODEL WQFP FUND PROJECTS TYPE FYI 2-13 FY13-14 FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 FYI 9-20 FUNDING SOURCE Contract/Staff Engineers (Admin 164,286-- 152,207 162,200 79,736 ! 70,994 72,998 74,977 77,076 User Fees Land Acquisition -- Admin 19,750 - ----- - - User Fees_ Lower San Ramon Canyon I Stabilization _Backbone --- 4,067,702 ' 11,116,002 2,775,934 _ _ s User Fees/CIP Reserve _ _-_-_ PVDE San Pedro Canyon Backbone System- tBackbone -__ 237,318 _ _ 7,996 -'[ User Fees_____ Aftamira Canyon Drainage Project Study Report (Backbone 500,000_ CIP Reserve Paintbrush Canyon Drainage -- - -- __- Project Study Report -Capacity/Secondary _ - - - - - --- -- -- - 120,000 User Fees/CIP Reserve -- PVDE Lower Switchbacks (Capacity/Secondary j 19,575 User Fees South HawthorneNia Frascati C-apacity/Secondary 440,000 - User Fees Roan System (Via Colinita Vickery Canyon)- (Capacity/Secondary 6,101 231,095 i User Fees Sacred Cove/PVDS Drainage I _ _ Improvement LCapacity/Secondary 450,000 User Fees/CtP Reserve Installation of Filtration Devices jFiltration 20,000 j 53,000 I j User Fees Storm Drain 9 _ 284,567 799,470 - 340,836 ---- 347 653 350,00 I0 350,000 --- 350,000 - User Fees/CIP Reserve - - _ _904,7871 __I Open Channel -_ - - - kinin --- Other Projects 64,040 776,685 -- - -r-- -- _ - --- �--- --� -- User Fees -------- Storm Dram Line Point Repair P Projects jOther Projects j 150,000 900,000 User Fees Drainage Master Plan Program (Repairs/Maint 204,173 583,616 User Fees/CIP Reserve Storm Drain & Filtration Maintenance & Repair lRepairs/Maint 149,183 30,356 725,286 245,544 i 250,455 250,000 250,000 250,000 User Fees/CIP Reserve Total WQFP Fund Expensest- 5,543,276 11,896,771 7,655,282 1,566,116 669,102 572,998 674,977 797,076 mo-mT The total "Actual' above (for FY12-13 & FY13-14) will not agree to Total WQFP fund expenses on Page 34 of the Model, as certain expenses were captialized as assets. ---r--------T-- 7--� ---- -�-- ---�-- 52