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RPVCCA_CC_SR_2015_06_16_F_2015_Five_Year_Financial_ModelCITY OF MEMORANDUM t�f�r RANCHO PALOS VERDES TO: HONORABLE MAYOR & CITY COUNCIL MEMBERS FROM: DEBORAH CULLEN, DIRECTOR OF FINANCE DATE: JUNE 16, 2015 SUBJECT: 2015 FIVE-YEAR FINANCIAL MODEL REVIEWED: DOUG WILLMORE, CITY MANAGER) Staff Coordinator: Kathryn Downs, Deputy Director of Finance RECOMMENDATION Approve the 2015 Five -Year Financial Model (2015 Model). EXECUTIVE SUMMARY The 2015 Model is based on the proposed FY15-16 budget, which includes direction from City Council on April 7th, May 19th and June 2nd. The 2015 Model indicates that General Fund activity should continue to be balanced with minor course corrections through FY19-20. The General Fund Reserve is estimated to range from $11.5 million to $10.5 million over the next five years; however actual balances may be higher if the City continues to experience positive budget variances for both revenue and expenditures. 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 21St, 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. 2015 FIVE-YEAR FINANCIAL MODEL June 16, 2015 Page 2 of 10 The draft 2015 Model indicates that the CIP Reserve will grow to $23.7 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 could include: • 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 2 2015 FIVE-YEAR FINANCIAL MODEL June 16, 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. 3 2015 FIVE-YEAR FINANCIAL MODEL June 16, 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 no adjustments to employee compensation for year 1; and employee compensation will increase by CPI for years 2 through 5 (the same assumption for all other expenditures of the City). 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 Sheriff's 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 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 0 2015 FIVE-YEAR FINANCIAL MODEL June 16, 2015 Page 5 of 10 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 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 61 2015 FIVE-YEAR FINANCIAL MODEL June 16, 2015 Page 6 of 10 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 subsidieE funding sources for those activities are of maintenance. to a number of funds, as the restricted insufficient to provide for the current level 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. C. The Improvement Authority's Abalone Cove Fund will continue to require an annual General Fund subsidy of about $37,000. The interest earnings Con 2015 FIVE-YEAR FINANCIAL MODEL June 16, 2015 Page 7 of 10 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 11th 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; B. Tier 2 — those hired after January 1, 2013 who previously participated in a reciprocating California public employee pension system; and 7 2015 FIVE-YEAR FINANCIAL MODEL June 16, 2015 Page 8 of 10 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 CaIPERS, 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 separated from 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 separated from 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. 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 to be $7.23 million at June 30, 2013. The actual FY15-16 payment is set, and payments for the following years are estimated. 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. 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 to be $7.23 million at June 30, 2013. The actual FY15-16 payment is set, and payments for the following years are estimated. 2015 FIVE-YEAR FINANCIAL MODEL June 16, 2015 Page 9 of 10 Unfunded L ability 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 (IMAC) 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 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 D 2015 FIVE-YEAR FINANCIAL MODEL June 16, 2015 Page 10 of 10 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: 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 Balance FY15-16 Estimated Resource Fund 6/30/2015 Revenues Transfers In Unrestricted GENERAL 12,732,216 27,882,209 208,000 Restricted by Council Action I (20,936;748) BEAUTIFICATION FUND 96,921 870 - CIP 11,363,500 552,570 8,782,603 EQUIPMENT REPLACEMENT 1,852,612 349,400 - BUILDING REPLACEMENT - - EMPLOYEE BENEFITS 149,587 2,141,244 - Subtotal 13,462,620 31044,084. 8,782,603 Restricted by Law or External Agencies 23,653,873 (477,700) STREET MAINTENANCE 978,378 961,607 1,035,791 1972 ACT 42,503 258,895 - EL PRADO LIGHTING 22,120 2,200 CDBG - - - 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 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 IMBY 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 11,911,5301 5,659,582 1,375,491 GRAND TOTAL 38,106,366' 36,585,875 10,366,094 FYI 5-16 Estimated Appropriations Fund Balance 6/3012016 Fund Balance 6/30/2017 Fund Balance 6/3012018 Fund Balance 6/3012019 Fund Balance 6/30/2020 Expenditures Transfers Out I (20,936;748) (8,417,303) 11,468,374 11,280,481 1tt,919,815s 16,808,563 10,549,330" (97,791) 0 0 0 0 0 (2,517,800) 18,180,873 19,054,873 22,737,673 19,341,073 23,653,873 (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 {5,285';194) (97,791) 19,906,322 20,801,442 24,506,382, 21,110,522 25,422,862 (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 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 (50,000) 2,083,137 2,128,757 2,201,777 2,277,297 2,354,727 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 (5,856,417) (1,851,000), 11,239,186 11,676,542 10,617,182 11,275,423 i 10,586,955 (32,076,359) (10,366,094)I 42,613,882 43,758,465 46,043,379: 43,194,508 46,559,147 11 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 12 o a LL ACTUAL FY12-13 BUDGET FYI 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/ % Increase % Increase % Increase % Increase % Increase % Increase % Increase % Increase % Increase % Increase ECONOMIC MODEL INPUT FACTORS (a -p): Maximum Property Assessment Increase (a) N/A N/A NIA N/A NIA 2.0% 2.0% 2.01/. 2.0% 2.0% Increase Factor (%) Expenditures (b) i N/A N/A N/A N/A N/A 2.0% 2.3% 2.4% 2.3% 2.4 Consumer Price Index (%) (c) N/A NIA N/A N/A N/A 2.0% 2.3% 2.4% 2-3% 2.4% Sales Tax (%) (d) N/A N/A N/A NIA N/A 4.8% 4.8% 5.2% 5.0% 5.0% Property Taxes (%) (e) N/A N/A N/A NIA N/A 3.29% 3.3% 3.3% 3.3 % 3.3% Sheriff Contract (%) M N/A N/A N/A N/A NIA 2.5% 2.5% 2.5% 2.5% 2.59/. 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 N/A N/A N/A 0.90% 2.19% 3.43% 3.43% 3.40% Utility Users Tax/Franchise Tax (%) (i) j N/A N/A N/A N/A N/A 3.0 % 2.3% 2.4% 2.3% 2.4% 12 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B `91 o LL ACTUAL FYI 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 2 SUMMARY OF ENDING UNRESERVED FUND BALANCES a UNRESTRICTED FUND (101) General Fund 6 r 13,968,268 12,107,321 7 137839,226 71,731,905 12,732,216 11,468,37411 11,280,481 IL=9,8161 10,808,563 1 10,549,330 RESTRICTED BY COUNCIL ACTION (212) Beautification Fund 7 1 1,003,131 316,971 793,921 476,950 96,921 0 0 01 0 0 (330) CIP Fund 8 11,565,617 24,518,833 18,011,254 (6,507,579) 11,363,500 18,180,873 19,054,873 22,737.673 19,341,073 23,653,873 (681) Equipment Replacement Fund 9 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 16,208,572 28,755,668 22,813,029 (5,942,639) 13,462,620 19,906,322 20,801,44224,506,382 1 21,110,522 25,422,862 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 (310) CDBG Fund 14 15 19,000 0 19,950 3,405 21,180 (68,671) 1,230 (72;076) 22,120 0 23,320 0 24,830 0 26,680 0 28,600 0 30,570 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 1,774,659 1,798,059 (213) Waste Reduction Fund a=366,159 386,999 397,798 10,799 370,436 313,583 256,353 198,643 i 136,553 69,893 (214) Air Quality Management Fund 18 152,298 97,658 86,277 (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 1,032,740 212,529 324,537 260,147 219,367 199,587 202,377 (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 20,8D0 21,260 21,990 22,740 23,510 (220) Measure R 22 1 805,649 644,866 1,250,257 605,391 146,530 624,929 1,138,619 103,569 659,529 61,849 (222) Habitat Restoration Fund -NCCP 23-1 214,641 206,561 1,443,461 1,236,900 1,445,462 1,420,472 1,412,882 1,421,6421 1,429,802 1,436,612 (223) Subregion 1 Maintenance Fund24 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) 1.01,421 102,331 104,571 108,161 111,871 115,671 (228) Donor Restricted Contributions Fund 26 843,448 839,626 865,681 26,055 828,531 375,991 384,221 397,401 1 411.,031 425,011 (334) Quimby Fund 29 29.505 407,505 1 57,861 (349,644) 2,114,107 2,083,137 2,128,757 2,201,777 ''; 2,277,297 2,354,727 (336) Low -Moderate Income Housing Fund 30 12,411 12,411 1 23,520 11,109 23,520 33,098 42,676 52,254 61,832 71,410 (337) Affordable Housing In -Lieu Fund 31 1 502,188 497,600 499,928 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 72 72 72 72 72 72 (501) Water Quality & Flood Protection Fund 34 9,727,246 (1,766,250) 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 1 366,012 317,732 362,456 44,724 280,496 226,816 173,986 120,356 1 63,186 2,136 (795) Improvement Authority - AbaloneCove 36 1 1,108,543 1,059,908 1,081,548 0 1,048,548 1,023,048 1,009,848 1,008,048; 1,005,548 1,001,748 SUBTOTAL 1 20,043,759 6,852, 381 17,574,711 10,700,833 11,911,530 11,239,186 11,676,542 10,617,182 11,275,423 10,586,955 i GRAND TOTAL - ALL FUNDS INCLUDED 150,220,599 47,715,227 54,226,9661 6,490,099 38,106,366 42,613,882 43,758,465 46,043,379j 43,194,508 46,559,147 `91 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 14 o LL ACTUAL FY12-13 BUDGET FY1344 ACTUAL FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED FY15-16 MODEL FY16-17 MODEL FY17-18 MOREL FY18-19 MODEL FY19-20 PAGE 3 GENERAL FUND REVENUE DETAIL Property taxes (e) 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 j 4,624,200 4,776,800 Property taxes In -Lieu of Sales Tax (d) 453,908 534,000 536,579 2,579 544,300 279,198 0 0 0 0 Sales and use tax (d) 1,589,104 1,640,000 1,642,381 2,381 1,671,500 2,068,9362,460,800 2,588,800 2,718,2001 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 (1) 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) 2,480,966 1,915,242 2,509,524 594,282 1,889,500 1,862,000 1,904,800 1,950,5001 1,995,400 2,043,300 Golf tax (c) 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 25,953,0001, 26,746,900 27,5771700 Animal control fees (g) 32,644 35,000 41,647 6,647 30,000 40,000. 40,000 40,0001 40,000 40,000 Right of way & parking permits (g) 80,398 72,400 77,725 5,325 72,4001 79,000 79,000 79,000 79,000 79,000 Building and safety permits & geology fees (g) j 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) 1 354,010 317,000 392,068 75,068 397,500 428,600 428,600 428,600 428,600 428,600 Film permits (g) 41,313 45,00058,865 13,865 45,000 60,000 60,000 60,000 { 60,000 60,000 Massage Permits (g) 144 0 01 0 0 0 0 0 0 0 SUBTOTAL LICENSES & PERMITS 2,026,999 1,786,900 1,950,736 163,836 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 8,600 8,800 SUBTOTAL FINES &FORFEITURES 116,532 115,500 128,747 13,247 117,600 120,000 122,700 125,500 j 128,300 131,300 I!, 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 1 241,100 246,900 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) 41,945 53,790 38,168 (15,622) 26,940 121,220 267,300 412,210 399,840 392,560 SUBTOTAL USE OF MONEY & PROPERTY 682,514 746,790 797,657 50,867 748,240 863,720 1,023,700 1,183,310 1,185,440 1,193,660 Engineering fees (g) i 42,989 35,000 29,412 (5,588) 35,000 21,000 21,000 21,000 21,000 21,000 Recreation fees (c) 18,254 18,700 17,650 (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 1 156,000 152,700 (3,300) 155,800 155,800. 158,900 162,166T 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 I 0 0 Donations (c) 22,670 17,16-0 31,382 14,282 25,000 12,000 12,300 12,6001 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 1,489,330 1 746,697 488,521 60,307 60,807 61,307 61,807 62,407 TOTAL GENERAL FUND REVENUES 25,531,952 1 25,684,961 1 27,829,789 1 2,144,8281 27,186,961 1 27,882,20928,746,007 29,696,517 30,499,647 31,346,167 14 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B o LL AC 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', 547,100 819,200 Community Outreach (b) 93,588 83;769 80,017 3,752 131,849 79,640 81,500 83,500 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) 296,035 332,645 314,837 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) 377,980 548,800 356,593 192,207 600,800 962,413 978,200 1,002,400 1,026,300 : 1,051,700 Information Technology - Voice (b) 80,834 99,300 72,238 27,062 96,000 80,000 81,800 83,8001 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 'r 6,404,700 6,828,400 i Public Safety - Sheriff Services (f) ', 4,154,039 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 61,839 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 j 6,064,000 6,215,900 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 2,407,9001 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 1i 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 i 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 14,000 14,300 SUBTOTAL PUBLIC WORKS 3,727,956 4,115,960 3,613,029 502,931 5,665,943 4,554,063 4,633,300 4,754,100 4,873,800 5,001,300 Planning (b) 1,337,343 1,334,360 1,311,995 22,365 1,584,811 1,256,515 11319,700 1,357,500'1 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 15,260 0 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 1, 160,800 164,700 SUBTOTAL COMMUNITY DEVELOPMENT 2,587,711 2,741,800 2,633,564 108,236 3,259,241 2,685,779 2,817,100 2,897,100 2,977,100 3,062,200 i I 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 93,250 136,193 140,600 144,200 147,800 151,600 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 1 0 0 0 0 64,087 65,600 67,200 68,700 70,300 Fred Hesse Jr. Park (b) 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 39,0 10 34,121 4,979 42,200 40,190 41,100 42,100 43,100 44.,100 Recreation Support Services (Reception & Other) (b) 0 0 0 0 49,500 68,845 70,900 72,700 74,500 76,400 SUBTOTAL RECREATION & PARKS 1,536,790 1,634,875 1,573,114 61,761 1,974,750 1,995,031 2,0617900 2,115,300 2,168,000 2,224,000 NON -DEPARTMENTAL 0 0 35,000 (35,000) 0 0 0 0 1 0 0 TOTAL GENERAL FUND EXPENDITURES 17,600,916 19,112,263 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 5,890,0631 6,945,4617,544,907 7,516,534 8,012,0478,014,367 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B im o ACTUAL LL FY12-13 BUDGET FY13-14 ACTUAL FY13-14 VARIANCE FYI 3-14 REVISED FY14 E5 PROPOSED FY15-16 MODEL FY16-17 MODEL FY17-18 MODEL FY18-19 MODELBUDG' FY19-20 PAGE 5 GENERAL FUND TRANSFER DETAIL 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 0 100,000 100,000 100,000 1 100,000 100,000 100,000 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 0 0 0 0 0 0! 0 0 Total General Fund Transfers In 194,000 210,000 167,441 (42,559)1 392,8551 208,000 208,000208,000 103,000 103,000 GENERAL FUND TRANSFERS OUT: To CIP fund 4,975,256 6,221,311 6,522,697 (301,38V5,873,884 6,215,603 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 1,862,000 1,925,800 1,925,800 1,925,800 1,925,800 To Street Maintenance Fund (b) 0 0 0 0 525,000 538,000 550,000 563,000 To CDBG 9,302 0 0 0 0 0! 0 0 To Improvement Authority Portuguese Bend (b) 106,000 70,000 70,000 57,000 58,000 59,000 60,000 61,000 To Improvement Authority Abalone Cove (b) 0 20,000 20,000 37,000 38,000 39,000 40,000 41,000 To Abalone Cove Sewer District (b) 10,700 50,700 50,700 80,700 83,000 85,000 87,000 89,000 To Habitat Restoration (b) ! 90,000 152'2 150,000 0 157,000 125,000 128,000. 131,000 134,000 137,000 To Subregion 1 Maintenance Fund (b) 65,000 61,000 61,OOD , 01 46,0001 40,000 , 41,000 42,000 '', 43,000 44,000 Total General Fund Transfers Out 6,831,258 8,446,425 8,747,8111 (301,386)1 8,431,984 1 8,417,303 7,940,800 8,085,200 8,226,300 8,376,600 Net Activity 1,293,778 (1,663,727) 1,110,2341 2,773,960 (2,149,066) (1,263,842) (187,893) (360,666) (111,253) (259,233) im CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B rL o ACTUAL- FY12-13 BUDGET FY13-14 ACTUAL FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODELMODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 6 GENERAL FUND SUMMARY Beginning Fund Balance 19,957,249 14,508,251 14,508,251 0 15;618,485 13,469,419 12,205,577 12,017,684 11,657,018 11,545,766 I�. Plus: Revenues 25,531,952 25,684,961 27,829,789 2,144,828 27,186,961 27,882.209 28,746,007 29,696,517 30,499,647 31,346,167 I 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)1 (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 (6,831,258) (8,446,425) (8,747,811) (301,386) (8,431,984) (8,417,303) (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 12,205,577 12,017,684 11,657,018 ! 11,545,766 1 11,286,533 Less Non -Spendable, Restricted, Committed & Assigned: Long -Term Advance to RDA (Principal Only) 10 1 0 0 0 0 0 0 0 1 0 0 Continuing Appropriations 401,989 0 1,042,056 1 (1,042,056) 0 0 0 1 0 0 0 Inventory & Other 137,994 737,203 j 737,203 1 01 737,2031 737,203 1 737,203 1 737,203 737,203 737,203 Unassigned Fund Balance (Available for Spending) 13,968,268 12,107,321 13,839,226 1,731,904 1 12,732,216 1 11,468,374 11,280,481 10,919,815 10,808,563 10,549,330 Policy Reserve Threshold (50% of Expenditures) 1 8,800,458 9,556,132 1 9,069,593 1 (486,539)1 10,648,449 1 10,468,374 1 10,600,550 11,089,992 1 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 1,000,000 679,931 (170,176) (435,237) (1,116,570) rL CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B Wt o ACTUAL BUDGET ACTUAL c 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 FY19-20 PAGE 7 BEAUTIFICATION FUND DETAIL(Fund-212) Revenues Beautification revenue 147,999 0 0 0 ol 0 0 1 0 0 0 Interest earnings (h) 3,263 1,530 2,194 664 690 870 0 1 0 0 1 0 Total Revenue 151,262 1,530 2,194 6641 690 870 �0 �0 0 Expenditures Personnel services0 0 1 0 0 0 0 1 0 0 0 0 Operations &maintenance20,614 0 0 0 0 0 0 O 0 0 Total Expenditures 20,614 �0 01 01 01 0 BEAUTIFICATION FUND NET BEFORE TRANSFERS 130,648 1,530 2,1941 664 690 870 0 ------ - ------ Transfers Out -- To CIP fund - Street Improvements (median projects) 0 473,690 0 473,690 473,690 0 0 1 0 0 0 To Street Maintenance fund (median maintenance) (b) 193,000 214,000 211,404 1 2,596 224,000 97,791 0 0.: 0 1 0 Total Transfers Out 193,000 687,690 211,4041 476,2861 697,690 97,791 1 0 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 i i 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 1 oil E]0 0 Wt CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 19 o ACTUALBUDGET ACTUAL LL FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY75-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 8 CIP FUND DETAIL (Fund -330L Revenues Capital Grants & Contributions 138,678 5,701,627 1,691,697 (4,009,930) 3,238,7851 450,270 1,985,000 710,000 0 0 Interest earnings (h) !, 44,678 20,400 1 25,415 5,015 16,7001 102,300 398,200 653,600 779,900 657,600 Total CIP Fund Revenue 183,356 5,722,027 1,717,1121 (4,004,915)1 3,255,485 552,570 2,383,200 1,363,600 779,900 657,600 Expenditures Total CIP Fund Expenditures (see Exhibit C) F 2,511,6715,412,562 4,113,027 1,299,535 22,683,025 T 27517,800 8,359,000 6,260,000 11,165,000 47832,000 CIP FUND NET BEFORE TRANSFERS (2,328,315) 309,465 (2,395,915) (2,705,380) (19,427,540) (1,965,230) (5,975,800) (4,896,400)(10.385,100) (4,174,400) Transfers In From General fund 4,975,256 6,221,311 6,522,697 301,386 5,873,884 6,215,603 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 0 0 0 From Waste Reduction fund i0 0 0 0 0 0 0 0 0 0 From Measure R hind for Arterial Street Rehab 0 564,000 0 (564,000) 1,564,000 0 0 1,600,000 0 1,200,000 From Measure A Capital/Maintenance fund 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 0 200,000 200,000 1 200,000 200,000 From Proposition A fund for Arterial Street Rehab0 412,000 0 (412,000) 460,000 0 0 100,000 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 50,000 0 0 :- 0 0 From EET fund for ADA Projects 0 350,000 0 450,000 200,000 0 0 0 0 From Donor Restricted Contributions fund 0 0: 0 �(4173,690) 0 455,000 0 0 0 0 From Beautification fund 0 473,690 0 473,690 0 0 0 0 0 From Building Replacement Fund 0 0 0 944,7091 0 0 0 1 0 0 Total Transfers In 6,780,000 12,643,7518,841,552 1 (3,802,199)1 13,599,786 8,782,603 7,349,800 9,091,200 7,512,300 9,023,600 I Transfers Out to WQFP for subsidy (b) 8,293,009 0 0 1 0 1 820,000 0 500,000 1 512,000 523,800 536,400 Total Transfers Out 8,293,009 �0 �0 of 820,000 1 512,000 523,800 536,400 CIP FUND SUMMARY Beginning Fund Balance 15,406,941 11,565,617 11,565,617 0 18,011,254 11,363,500 18,180,873 19,054,873 22,737,673 19,341,073 Plus: Revenues 183,356 5,722,027 1,717,112 (4,004,915) 3,255,485 552,570 2,383,200 1,363,600 779,900 657,600 Less: Expenditures (2,511,671) (5,412,562) (4,113,027) 1,299,535 (22,683,025) (2,517,800) (8,359,000) (6,260,000), (11,165,000) (4,832,000) i Plus: Transfers In 6,780,000 12,643,751 8,841,552 (3,802,199) 13,599,786 8,782,603 7,349,800 9,091,200 7,512,300 9,023,600 Less: Transfers Out (8.,293,009) 0 0 0 (820,000) 0 (500,000) (512,000)1 (523,800) (536,400) Fund Balance 1 11,565,617 24,518,833 18,011,2541 (6,507,579)1 11,363,500 1 18,180,873 19,054,873 22,737,673 19,341,07323,653,873 Minimum Emergency Projects Reserve 3,000,000 1 3,000,000 1 1 3,000,0001 3,000,000 1 3,000,000 ' 3,000,000 3,000,000 3,000,000 Excess Reserve for Future Projects 8,565,617 15,011,254 8,363,500 15,180,87316,054,873 11 19,737,673 16,341,073 20,653,873 19 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 411 o ACTUAL BUDGET ACTUAL LL FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED UDGT BY14 ES PROPOSED MODEL -MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 9 - EQUIPMENT REPLACEMENT FUND DETAIL (Fund - 681 - -- - Revenues - -- - - Interfund charges (b) 568,604 731,300 731,300 0 906,300 332,700 472,000 462,600 1 452,000 463,600 Other revenue 0 0 14,655 14,655 09 C 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 576,3771 736,600 751,66711 15,067 910,500 349,400 509,800 522,500 512,600523,700 Expenses Vehicles and vehicle maintenance (b) 42,487 81,910 39,571 42.339 72,200 22,200 22,700 23,200 23,700 24,300 Computer equipment and maintenance (b) j 423,062 337,450 365,367 (27,917) 1,781,835 370,000 378,500 387,600' 396,500 406,000 Furniture and equipment maintenance (b) 112,244 95,000 111,077 (16,077) 119,751 85,500 87,500 89,600 11 91,700 93,900 Total Expenses 577,793 514,360 516,0151 (1,655)1 1,973.7861 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 1 0 1 0 i0 0 Total Transfers In 0 54,910 54,910 0 0 0 000 0 Transfers Out0 1 0 1 0 1 01 01 0 1 01 0 1 0 D Total Transfers Out 0001 01 0 0 �00 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 11 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 I 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 1 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 37,488 37,488 0 Unrestricted Net Assets (Spendable) 2,587,848 2,864,998 2,915,8981 50,9001 1,852,612 1,724,312 1,745,412E 1,767,512 1,768,212 1,767,712 411 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 21 o ACTUAL BUDGET ACTUAL FY12-13 FYI 3-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FYI 5-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 r PAGE10 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 Revenue 2,609 2,800 2,004 (796)1 2,100 0 �0 �0 0 0 Expenses Building Improvements 5,011 1 0' 0 01 01 01 0 j 0 0 0 Total Expenses 5,011 0 Oil 0i_ 01 0 BUILDING TRANSFERS PLACEMENT FUND NET BEFORE (2 402) 2,800 2,004 (796) 2,100 ��0 10 �0 0 Transfers Out- CIP 0 0 0 o1 944,7091 0 1 01 0, 0 0 Total Transfers Out �0 �0 �0 0 1 944,7091 01 1 0 BUILDING REPLACEMENT NET ASSET SUMMARY: Beginning Net Assets 943,007 1 940,605 940,605 0 942,609 0 0 0 0 0 Plus: Revenues 2,609 2,800 2,004 (796) 2,100 0 0 0 j 0 0 Less:Expenses (5,011) 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 (944,709) 0 0 0 0 0 Ending Net Position 940,605 943;405 942,8091 (796)1 0 1 21 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B ox o ACTUAL_ BUDGET ACTUAL & 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, 11 EMPLOYEE BENEFITS FUND DETAIL (Fund -685) Revenues Interfund Charge for Services 1,867,575 1,993,425 1,993,425 0 1 2,151,4501 2,139,894 2,424,947 1 2,523,690 2,624,284 2,730,954 Interest earnings (h) 573 90 0 1 (90)1 2401 1,350 1 20 1 40 40 40 Total Revenue 1,868,148 1,993,515 1,993,425 (90)1 2,151,690 2,141,244 2,424,9671 2,523,730 11 2,624,324 27730,994 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 86,300 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 11153,400 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 0 0 0 0 0 0 0 0 0 Education Reimbursement (b) 500 800 1,000 (200) 800 800 800 800 ! 800 800 Deferred Comp Match 15,000 15,000 15,000 0 0 0 0 0! 0 0 Worker Compensation Insurance (b) 116,617 120,900 122,703 (1,803)1 152,500 170,781 174,700 178,900 183,000 187,400 Total Expenses 1,847,520 1,993,425 1,955,4491 37,9761 2,151,450 2,289,694 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 �1 40 Transfer to General Fund 0 1 01 0 1 0 1 01 01 0 1 0 0 0 Total Transfer Out I of 0 1 01 ��i 0 0 I I EMPLOYEE BENEFITS NET ASSET SUMMARY: Beginning Net Assets 90,743 111,371 111,371 0 149,347 149,587 1,137 1,157 1,197 1,237 Plus: Revenues 1,868,148 1,993,515 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 1 0 0 0 0 0 0 0 0 0 Less: Transfers Out 0 1 0 0 0 0 0 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 ox CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 23 o ACTUAL BUDGET ACTUAL LL FY12-13FY13-14 FYI 3-14 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- 12 STREET MAINT. FUND DETAIL (Fund -202) Revenues Highway Users Tax 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 2,736 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 1,383,2611 88,8361 1,270,262 1 961,60711 967,13011 976,260 977,1301 976,900 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' 1,512,300 1,548,600 Traffic signal maintenance (b) 79,854 109,000 100,273 8,727 216,0001 127,000 129,900 133,000 136,100 139,400 Total Street Maintenance Fund Expenditures 1,859,473 2,261,679 2,089,5351 172,144 1 2,666,779 2,357,779 2,411,900 2,469,700 2,526,500 2,587,200 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) i i 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 -i 550,000 563,000 From 1972 Act 199,077 190,000 190,000 0 200,000 200,000 190,000 190,000 190;000 190,000 From 1911 Act 69,705 99,000 99,ODO 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 .-._.-- ---- - - From Waste Reduction - -- -- 10,000 57,000 41,292 (15,708) 54,000 95,000 97,200 ! 99,500 101,800 104,200 Total Transfers In 699,440 1,082,000 1,063,696 (18,304) 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 0 0 1 01 01 0 j 0 1 0 0 0 Total Transfers Out u001 0 1 0 0 000 0 STREET MAINTENANCE FUND SUMMARY Beginning Fund Balance 1,056,896 914,473 914,473 0 1,271,895 978,378 617,997 643,227 650;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 1,063;696 (18,304) 1,103,000 1,035,791 1,470,000 1,501,100 1 1,530,900 1,562,800 Less: Transfers Out0 0 0 0 D 0 0 0 0 0 Ending Fund Balance 914,473 1,029,219 1,271,895 242,676 978,378 617,997 643,227 650,887 632,417 584,917 Reserve (1 year of Pavement Management Exp) 458,383 524,977 526,0001 526,000 1 538,100 551,000 563,700 F 577,200 Excess/(Deficient) Reserve for Street Maintenance 456,090 746,918 452,378 91,997 105,127 99,887 68,717E 7,717 23 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B KZ11 o ACTUAL BUDGET ACTUAL LL FYI 2-13 FY1344 FYI 3-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MORELMODEL FYI 5-16 FYI 6-17 FY17-18 FY18-19 MODEL FYI 9-20 PAGE 93 1972 ACT LANDSCAPE & LIGHTING FUND DETAIL Fund 203 i Revenues Property assessments (e) 260,3281 258,000 1 260,452 2,452 258,000 258,515 263,700 269,000 274,400 279,900 Interest earnings (h) ; 414 190 330 140 140 380 510 1 600 520 550 Total Revenue 260,742 258,190 260,782 2,592 258,140 258,895 264,210 269,600 274,920 280,450 Expenditures Operations & maintenance (b) j 69,682 78,682 1 78,181 501 1 78,3001 78,200 80,000 81,900 83,800 85,800 Total Expenditures 69,682F---7-8,-68-2-1 501 1 78,300 78,200 80,000[-81,90011 83,80011 85,800 I 1972 ACT FUND NET BEFORE TRANSFERS 1191,060 179,508 182,6011 3,0931 179,840 180,695 184,210 187,700 191,120 194,650 Transfers Out To Street Maintenance fund 199,077 190,000 190,000 1 0 1 200,000 1 200,000 1 190,000 1 190,000 190,000 1 190,000 Total Transfers Out 199,077 190,000 190,0001 0 1 200,0001 200,000 190,000 190,000 190,000 190,000 1972 ACT LANDSCAPE & LIGHTING FUND Beginning Fund Balance 78,079 70,062 70,062 0 62,663 42,503 23,198 17,408 15,108 16,228 i Plus: Revenues 260,742 258,190 260,782 1 2,592 258,140 258,895 264.210 269,600 274,920 280,450 Less: Expenditures (69,682) (78,682) (78,181) 501 (78,300) (78,200) (80,000) (81,900)�I (83,800) (85,800) 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 3,0931 42,5031 ,198 17,408 15,108 16,228 20,878 KZ11 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 25 o ACTUAL BUDGET ACTUAL FY12-13 FY13-14 FY13-14 VARIANCE FYI 3-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 14 EL PRADO LIGHTING FUND DETAIL (Fund -209) I Revenues Property assessments (e) 1 2,207 1,900 2,167 267 1,900 2,000 2,000 2,000' 2,000 2,000 Interest earnings (h) 49 50 43 (7) 40 200 1 510 850 920 970 Total Revenue 2,256 1,950. 2,210 260 1,9401 2,200 2,510 2,850 2,920 2,970 Expenditures Light and Power (b) 0 300 0 300 300 300 300 300'. 300 300 Maintenance Services (b) T 30 700 30 670 700 700 700 700{ 700 700 Total Expenditures 30 1,000 30 976T-1,000 1,000 1,000 1,000 1,000 11000 EL PRADO LIGHTING FUND NET BEFORE 2,226950 2,180 1,230 9401 17200 1,510 1,850 1,920 1,970 EL PRADO LIGHTING FUND SUMMARY: .' Beginning Fund Balance 16,774 19,000 19,000 0 21,180 22,120 23,320 24,830 26,680 28,600 Plus: Revenues 2,256 1,950 2,210 260 1,940 2,200 2,510 2,850 2,920 2,970 Less: Expenditures (30) (1,000) (30) 970 (1,000) (1,000) (1,000) (1,000)1 (1,000) (1,000) 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 19,000 19,950 21,1801 1,2301 22,120 23,320 24,830 26,680 28,600 30,570 25 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 26 o ACTUAL BUDGET ' ACTUAL u FY12-13 FY13-14 FYI3-14FY13-14 VARIANCE REVISED BUDGET FY14-15 PROPOSED MODEL MODEL" MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE15 CDBG FUND DETAIL (Fund -310) Revenues Grant income 242,153 146,918 60,299 (86,619)1 334,5481 0 150,000 150,000 150,000 150,000 Total Revenue 242,153 146,91860,299 1 (86,619)1 334,548 01 150,000 150,000 150,000 Expenditures Operations & maintenance 143,001 55,000 51,000 4,000 0 D 0 0 0 0 Capital outlay (ADA Projects) 66,006 88,513 77,970 1 10,543 265,877 0 150,000 150,000 ! 150,000 150,000 Total Expenditures 209,007 143,513 128,9701 14,543 265,877 0 150,OOD 150,000 150,000 150,000 CDBG FUND NET BEFORE TRANSFERS 33,146 3,405 (68,671)1 (72,076)1 68,6711 0 0 0 Transfers In From General fund 9,302 0 0 0 0 0 0 0 1 0 0 Total Transfers In 9,302 I JO 01 0 ___-___01 I-, 0X00 0 Transfers Out To General fund. (REACH) 0 0 1 0 1 01 01 0 1 0 1 0 '', 0 1 0 Total Transfers Out �1 0 1 0 1 000 0 ! CDBG FUND SUMMARY: Beginning Fund Balance (42,447) 0 0 0 (68,671) 0 0 0 j 0 0 Plus: Revenues 242,152 146,918 60,299 (86,619) 334,548 0 150,000 150,000 150,000 150,000 Less: Expenditures (209,007) (143,513) (128,970) 14,543 (265,877) 0 (1.50,000) (150,000)i (150,000) (150,000) i Plus: Transfers In 9,302 ! 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 1 3, 0511 (72,076) 0 1 �00 0 26 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 27 o ACTUAL BUDGET ACTUAL u FY12-13 FYI 3-14 FY13-14 VARIANCE FYI 3-14 REVISEDPROPOSED BUDGET FY14-15 MODEL MODEL MODEL FYI5-16FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 16 1911 ACT STREET LIGHTING FUND DETAIL (Fund - 211 - Revenues -------- - ------- Property assessments(h) 7 (a) 524,0 525,000 550,798 25,798 525,000 550,000 561,000 572,200 583,600 595,300 Interest earnings (h) 4,774 4,400 3,795 (605) 3,500 15,500 37,500 59,000 60,000 60,300 Total Revenue 529,444 529,400 554,593 1 25,1931 528,500 565,500 598,500 631,200 643,600655,600 Expenditures Operations & maintenance (b) 1 420,517 1 517,500 1 408,540 108,960 464,100 459,000 469,600 480,900 ! 492,000 503,800 Total Expenditures 420,517 517,500 408,540 1 108,9601 464,1001 459,000 469,600 480,900 492,000 503,800 1911 ACT FUND NET BEFORE TRANSFERS 108,927 11,900 146,0531 134,1531 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 1 122,600 125,400 128,400 Total Transfers Out 69,705 99,000 99,000 01 99,000 117,000 119,700 122,600 125,400 128,400 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 1,711,559 1,720,759:' 1,748,459 1,774,659 I 1 Plus: Revenues 529,444529,400 554,593 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) Plus: Transfers In 0 0 0 0 0 0 0 0 0 0 Less: Transfers Out (69,705) (99,000) (99,000) 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 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 FYI 3-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL'- MODEL FYI 5-16 FYI 6.17 FY17-18 FY1849 MODEL FY19-20 PAGE 17 WASTE REDUCTION FUND DETAIL (Fund -213) Revenues Collection Fees (AB939) (c) , 216,581 267,710 230,313 (37,397) 210,000 182,500 186,700 191,200 195,600 200,300 State grant 58,829 24,000 23,347 (653) 19,000 23,000 23,000 23,000 23,000 23,000 Miscellaneous revenue 0 0 0 0 0 0 0 0 0 1 0 Interest earnings (h) 902 720 1 869 149 800 3,330 1 6,870 8,790 1 6,810 1 4,640 Total Revenue 276,312 292,430 254,5291 (37,901)1 229,8001 208,8 011 222,992J L 225,41011 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 28,090 125,4621 110,400 1 112,900 115,600 118,300 121,100 Total Expenditures 157,114 208,298 181,598 26,700 200,162 167,683 173,600 178,200 182,700 187,400 WASTE REDUCTION FUND NET BEFORE 119,198 84,132 72,9311 (11,201)1 29,6381 41,147 42,970 44,790 42,710 40,540 Transfers Out To General fund - Park Maintenance 12,000 5,000 0 1 5,000 3,000 3,000 3,000 3,000 3,000 3,000 To CIP fund - Street Improv. 0 0 0 1 0 0 0 0 0 0 0 To Street fund - Street Maintenance (b) ! 10,000 1 58,292 41,292 1 17,000 54,000 95,000 97,200 99,500 101,800 104,200 Total Transfers Out 11 22,000&3,292 41,292 22,000 57,000 98,000 100,200 102,500 104,800 107,200 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 In 0 0 0 0 0 0 0 0! 0 0 Less: Transfers Out (22,000) (63,292) (41,292) 22,000 (57,000) (98,000) (100,200) (102,500)', (104,800) (107,200) Ending Fund Balance 366,159 386,999 397,7981 10,7991 370,436 313,583 256,353 198,643 136,553 69,893 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 FYI 3-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL ' FY15-16 FYI6-17FY17-18 FY18-19 MODEL FY19-20 PAGE 98 AIR QUALITY MANAGEMENT FUND DETAIL (Fund - 214 Revenues AB 2766 fees 50,806 50,000 38,612 (11,388) 50,000 50,000 50,000 50,000 50,000 50,000 Interest earnings (h) 1 305 270 1 277 1 7 210 780 1 1,910 1 3,060'' 3,160 1 3,240 Total Revenue 51,111 50,270 38,889 (11,381) 50,21D 50,780 51,910 53,060 53,160 53,240 Expenditures Operations & maintenance 0 50,000 1 50,000 1 01 50,0001 50,000 1 50,000 50,000 ! 50,000 50,000 Total Expenditures 0 50,000 50,000 01 50.000 50,000 50,000 50.000 50,000E 50,000 AQMD FUND NET BEFORE TRANSFERS 51,111 270 (11,111) (11,381) 210 _T8_011,910 3,060j 3,160 3,240 To Equipment Replacement Fund (clean air vehicle purchases) 0 54,910 54,910 0 0 0 0 01 0 0 Total Transfers Out 0 54,910 54,910 01 00 000 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 (50,000) (50,000) 0 (50,000) (50,000) (50,000) (50,000)1 (50,000) (50,000) Plus: Transfers In 0 0 0 0 0 01 0 0 0 0 i 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 87,267 89,177 92,237 95,397 98,637 i 29 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 30 o ACTUAL BUDGET ACTUAL FY12-13 FYI 3-14 FYI 3-14 VARIANCE FYI 3-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MOREL FYI 5-16 FY16-17 FY17-18 FY18-19 MODEL FYI 9-20 PAGE 19 j PROPOSITION C (STREETITRANSIT) FUND DETAIL Fund -215 Revenues i -----------__-_.--- ---- Proposition C - 1/2 cent sales tax revenue (d) I, 551,623 591,517 5932536 2,019 611,6891 636,098 666,600 701,300 736,400 773,200 Interest earnings (h) 4,795 100 4,078 3,978 7901 1,910 1 7,110 8,920. 7,520 6,790 Total Revenue 556,418 591,617 597,614 5,997 612,479 638,008 673,710 710,220 743,920 F 779,990 Expenditures 0 0 1 0 1 of of 0 0 01 0 0 Total Expenditures 000 0 1 01 0 000 0 PROPOSITION C FUND NET BEFORE TRANSFERS 556,418 591,617 597,614 11 5,9971 612,479 638,008 673,710 710,220 743,920 779,990 Transfers Out ToCIPfund- ArterialStreetRehab 78,208 1,376,927 350,184 1,026,7431,191,743 0 200,000 200,000' 200,000 200,000 To Street Maintenance fund - PB Road Maintenance (b) 227,658 522,000 522,000 0 52Q000 526,000 1 538,100 1 551,000 563,700 577,200 Total Transfers Out 305,866 1,898,927 872,1841 1,026,7431 1,717,743 526,000 738,100 751,000 763,700 777,200 PROPOSITION C (STREET/TRANSIT) FUND SUMMARY: Beginning Fund Balance 1 1,341,811 1,592,363 1,592,363 0 1,317.793 212,529 324,537 260,147 219,367 199,587 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 01 0 0 0 0 0 0 0 Plus: Transfers In0 0 0 0 0 0 0 0 0 0 Less: Transfers Out (305,866) (1,898,927) (872,184) 1,026,743 (1,717,743) (526,000) (738,100) (751,000)1 (763,700) (777,200) Ending Fund Balance 1,592,363 285,053 1,317,793 0 00 1,032,740 212,529 324,537 260,147 219,367 199,587 �00 202,377 30 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 31 o ACTUAL- BUDGET ACTUAL LL FY12-13FY13-14 FY13-14 VARIANCE FYI 3-14 REVISED BUDGET FYI 4-15 PROPOSEDMODEL .MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-09 MODEL FY19-20 PAGE 20 PROPOSITION A (TRANSIT) FUND DETAIL (Fund- 216 I - Revenues -- - ---- -- T-- - Proposition A- 1/2 cent sales tax revenue (d) - 662,802 713,123 714,750 1,627 737,443 766,869 803,700 845,500 887,800 932,200 Other revenues60,000 0 0 0 0 0 0 0 0 D Interest earnings (h) !, 9121 590 737 147 0 2801 3,8801 11,960 15,610 23,530 Total Revenue 723,714 713,713 715,4871 1,7741 737,443 767,149 807,580 857,460 903,4101 955,730 i Expenditures Operations (PV Transit) (b) j 583,144 593,424 1 584,953 1 8,471 576,8231 601,556 1 615,400 630,200 1 644,700 660;200 Capital Outlay (Bus Shelter Improvements) (b) 0 0 0 1 0 110,716 1 20,000 1 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 10,245 1 49,904 145,593 171,680 206,260 237,210273,530 i Transfers Out- To CIP fund 0 412,000 0 412,000 460,000 0 0 100,000 0 100,000 Total Transfers Out 0 412,000 412,000 1 460,000 0 100,000 100,000 PROPOSITION A (TRANSIT) FUND SUMMARY: 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 1 903,410 955,730 Less: Expenditures (583,144) (593,424) (584,953) 8,471 (687,539) (621,556) (635,900) (651,200) (666,200) (682,200) Plus: Transfers In 0 0 0 0 0 0 1 0 0 0 0 Less: Transfers Out 0 (412,000) 0 412,000 (460,000) 0 0 (100,000)1 0 (100,000) Ending Fund Balance I F Tlo-,-99--111 422,2451 31,429 177022 348,702 454,962 692,172865,702 31 CIN OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 32 o ACTUAL BUDGET ACTUAL u FY42-13 FY1344 FY13-14 VARIANCE FYI 3-14 REVISED BUDGET FYI 4-15 PROPOSED MODEL MODEL MODEL FYI 6-16 FY16-17 FY17-18 FY18-19 MODEL FYI 9-20 PAGE 21 PUBLIC SAFETYGRANTS (Fund -217) Revenues Grant Income - State 100,000 100,000 100,000 0 100,000 100,000 100,000 100,000 100,000 100,000 Other revenues 0 0 0 0 0 0 0 0 j 0 0 Interest earnings (h) 2121 0 1 170 170 401 190 460 730 ' 750 770 Total Revenue 100,212 100,000 100,1701 1701 100,040 100,190 100,460 100,730 100,750 100,770 Expenditures - --- - - Equipment purchases - ----- -____0f____6+-�-- 0 0 0--j-- ---- 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 01 100,0001 100,000 1 100,000 1 100,000 100,000 100,000 Total Transfers Out 100,000 100,000 100,000 0 100,0001 100,000 100,000 100,000 100,000 100,000 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 0 ', 0 0 I�, Plus: Transfers In 00 0 0 0 0 0 0 0 0 Less: Transfers Out (100,000) (100,000) (100,000) 0 (100,000) (100,000) (100,000) (100,000),! ' (100,000) (100,000) Ending Fund Balance 20,400 20,400 20,57001170 20,610 20,800 21,260 21,990 22,740 23,510 32 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 33 o ACTUAL BUDGET ACTUAL a FY12-13 FY13-14 FY13-14 u VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY16-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 22 Measure R - 112 cent sales tax revenue (Fund -2201 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 1 5801 2,156 1 1,576 1,500 1,320 13,6901 39,050 3,560 22,420 Total Revenue 413,723 444,217 444,6081 391 1 460,273 478,399 513,690 565,050 555,860602,320 Expenditures 0j 0 0 0 1 of 0 0 0 0 1 0 Total Expenditures 000 0 0 0 000 0 MEASURE R FUND NET BEFORE TRANSFERS 413,723 444,217 444,6081 391 1 460,273 478,399 513,690 565,050 555,860L 602,320 Transfers Out To CIP fund 0 605,000 0 605,000 1,564,000 0 0 1 1,600,000 0 1 1,200,000 Total Transfers Out 0 605,000 0 605,0001 1,564,000 Oil 1,600,000 0 1,200,000 MEASURER 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 413,723 444,217 444,608 391 460,273 478,399 513,690 565,050 555,860 602,320 Less: Expenditures 0 0 0 0 0 0 0 0 0 0 Plus: Transfers In0 0 0 0 0 0 0 0 0 0 I 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 1,250,257 605,391 146,530 624,929 1,138,619 103,669 659,529 61,849 i 33 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 34 o ACTUAL BUDGET ACTUAL LL FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 - REVISED BUDGET FY14-1.5 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FYI 8-19 MODEL FY19-20 PAGE 23 HABITAT RESTORATION FUND DETAIL (NCCP) (Fund -222) Revenues Other revenues 37,263 0 1,211,620 1,211,620 0 0 00 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 4,690 13,010 31,110 48,460 48,760 48,610 Expenditures Open Space Management, Maintenance & Monitoring (b) 134,321 158,620 133,620 1 25,000 159,689 163,000 166,700 170,700 174,600 178,800 Total Expenditures 134,321 158,620 133,620 25,000 1 159,689163,000 166,700 170,700 174,600 178,800 i 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)(130,19 0) Transfers In From General fund 90,000 150,000 1 150,000 1 0 1 157,0001 125,000+-128.000 131,000 1 134,000 1 137,000 Total Transfers In 90,000 150,000 150,000 0 157,000 125,000 128,000 131,000 134,000E 137,000 Transfers Out 0 0 1 0 1 01 01 0 1 0 1 0 0 0 Total Transfers Out 1 0 0 0 0 �0 0 HABITAT RESTORATION FUND SUMMARY: Beginning Fund Balance 221,041 214,641 214,641 0 1,443,461 1,445,462 1,420,472 1,412,882 1,421,642 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=0 0 157,000 125,000 128,000 131,000 134,000 137,000 Less: Transfers Out0 0 0 0 0 0 0 0 0 0 i Ending Fund Balance 214,641 206,561 1,443,4611 1,236,9001 1,445,462 1,420.472 1,412,882 1,421,fi42 1,429,802 1,436,612 Reserve for Future Maintenance 84,957 84,957 1 1 95,2061 106,153 1 118,697 133,111 148,020 163,392 Emergency Projects Reserve 50,000 50,000 50,000 50,000 50,000 50;000 50,000 50,000 Excess Reserve for Habitat(Spendable) 79,684 0 1,308.504 1,300,256 1,264,319 1.244,185 1,238,531 1,231.782 1,223,220 34 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 35 o ACTUAL BUDGET ACTUAL & FY12-13 FY13-14 FY13-14 VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MOREL FY/5-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 24 SUBREGION 1 - MAINTENANCE FUND DETAIL Fund -223 Revenues Interest earnings (h) 2,260 1 2,300 1,695 (605)1 1,7001 7,200 1 17,100 26,400 26,400 26,000 Total Revenue 2,2601 1,695 (605)1 1,700 7,200 17,100 26,400 26,400 26,000 Expenditures Operations & maintenance (b) I 49,118 71,000 32,428 1 38,5721 67,5001 67,500 1 69,100 70,800 ', 72,400 74,100 Total Expenditures 49,118 71,000 32,4281 38,5721 67,500 67,500 69,100 70 800 72,400 74,100 SUBREGION 1 -MAINTENANCE FUND NET BEFORE����� TRANSFERS (46,858) (68,700) (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 61,000 01 46,0001 40,000 41,000 1 42,000 43,000 44,000 Total Transfers In 65,000 61,000 61,0001 01 46,000 40.000 41,000 42,000 43,000 44,000 SUBREGION 1 - MAINTENANCE FUND SUMMARY: Beginning Fund Balance 773,559 791,701 791,701 0 821,968 802,168 781,868 770,868 768,468 765,468 Plus: Revenues 2,260 2,300 1,695 (605) 1,700 7,200 17,100 26,400 1 26,400 26,000 Less:. Expenditures (49,118) (71,000) (32,428) 38,572 (67,500) (67,500) (69,100) (70,800)!, (72,400) (74,100) Plus: Transfers In 65,000 61,000 61,000 0 46,000 40,000 41,000 42,000 43,000 44,000 Less: Transfers Out0 0 0 0 D 0 0 0 i 0 10 Ending Fund Balance 791,701 784,001 821;968 37,967 802,168 781,868 770,868 768,468 765,468 761,368 Non -Spendable Endowment 750,000 1 750,000 750,0001 750,000 750,000 750,000 750,000 750,000 Spendable Fund Balance 41,701 71,968 52,168 31,868 20,868 18,468 15,46811,368 35 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 36 o ACTUAL BUDGET ACTUAL LL FY12-13 FY13-14 FYI 3-14 VARIANCE FYI 3-14 REVISEDPROPOSED BUDGET FY14-15 MODEL MODE- 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 -- -- - - - -- --.-.. Grant income - -- - - 100,000 170,516 217,441 46,925 -- - 337,488 - --- -- - - 105,000 105,000 105,000 0 ---- 0 Interest earnings (h) 47 0 1 5 1 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 01 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 ���5��� 0 Transfers Out To General fund J 82,000 105,000 67,441 37,559 289,855 105,000 105,000 105,000 0 0 _- To CtPf-un d - -___..37,559 150,000 1 0 1 0 -- - 0 - -- -- 0 - - --- -- - 0 0 1 0 1 0 0 Total Transfers Out 232,0001 105,000 67,4411 37,5591 289,855 105,000 11 105,00011 105,0001F 0 MEASURE A (PARKS) - CAPITAL & MAINTENANCE FUNDS SUMMARY: Beginning Fund Balance (65,685) (197,638) (197,638) 0 (47,633) 100 100 100 100 100 i Plus: Revenues 100,047 170,516 217,446 46,930 337,588 105,000 105,000 105,000 0 0 Less: Expenditures 0 1 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 (232,000) (105,000) (67,441) 37,559 (289,855) (105,000) (105,000) (105,000)] 0 0 Ending Fund Balance (197,638) (132,122) (47,633)1 84,489 1 100 T 100 100 36 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 37 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 FY19-20 PAGE 26 ABALONE COVE SEWER DISTRICT FUND DETAIL Fund -225 _..___.------- -- Revenues -..---- - ---------A1,708 ------- ----- -- --..___---�-.__.---- Property Assessments (a) 49,657' 54,000 55,708 55�08 55,080 56,180 57,300 58,450 59,620 Interest earnings (h) 121 80 92 80 210 390 440 490 Total Revenue 49,778 54,080 55,800j 1,720 55,1601 55,160 56,3901 57,690 58,890 60,110 Expenditures Maintenance Services (b) 44,111 92,200 1 71,088 21,1121 142,3001 116,200 118,900 121,800 ! 124,600 127,600 Personnel & Professional services (b) 19,732 13,400 1 13,083 317 1 13,400 1 18,283 18,900 19,400 19,800 20,300 Total Expenditures 63,843 105,600 84,1711 21,4291 155,700 1 134,483 137,800 141,200 144,400 147,900 ABALONE COVE SEWER DISTRICT FUND NET BEFORE TRANSFERS (14,065) (51,520) (28,371) 23,149 (100,540) (79,323) (81,410) (83,510) (85,510) (87,790) I Fund Transfer In From General Fund 10,700 1 50,700 1 50,700 1 01 50,700 1 80,700 1 83,000 1 85,000 ', 87,000 1 89,000 Total Transfer In 10,700 50,700 50,7001 01 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 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) (144,400) (147,900) Plus: Transfer In 10,700 50,700 1 50,700 0 50,700 80,700 83,000 85,000 ! 87,000 89,000 Less: Transfers Out 0 0 0 0 0 0 0 0 0 0 Ending Fund Balance 35,906 35,086 58,2351 23,1491 8,395 9,772 11,362 12,852 14,342 15,552 i 37 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B o ACTUAL BUDGET ACTUAL a FY12-13 FY13-14 FY13-14 LL VARIANCE FY13-14 REVISEDPROPOSED BUDGET FY14-15 MODEL MODEL MODEL FY15-16 FY76-17 FY17-1$- FY18-19 MODEL FY19-20 PAGE 27 DR. ALLEN AND CHARLOTTE GINSBURG CULTURAL ARTS BUILDING FUND DETAIL (Fund- 227� Revenues Interest earnings (h) !, 410 480 271 1 (209)1 260 910 2,240 3,590 1 3,710 3,800 Total Revenue 410 480 2711 (209)1 260 910 2,240 3,590 3,710 3,800 Expenditures Capital Outlay - Park & Recreation 20,000 20,000 20,000 0 18,000 0 0 1 0 0 1 0 Total Expenditures 20,000 20,000 20,000 0 18,0001 0 i00 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 Fund Transfer Out 0 0 1 0 1 01 0 1 0 0 1 0 0 0 Total Transfer Out �00 0 1 01 0 1O 0 DR. ALLEN AND CHARLOTTE GINSBURG CULTURAL ARTS BUILDING FUND SUMMARY: Beginning Fund Balance 158,480 138,890 138,890 0 119,161 101,421 1 102,331 104,571 !, 108,161 111,871 Plus: Revenues 410 480 271 (209) 260 910 ' 2,240 3,590 3,710 3,800 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 1 0 0 0 0 Less: Transfers Out 0 0 0 0 0 0 0----04 0 0 Ending Fund Balance 138,890 119,370 119,161(209) 101,421 102,331 104,571 108,161 111,871115,671 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 FY13-14 REVISED GET pY1D4-15 PROPOSED MODEL MODEL MODEL FYI 5-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 28 - DONOR RESTRICTED CONTRIBUTIONS FUND DETAIL- Fund 228 i Revenues ---------_..- Restricted Donations 445,468 1 0 1 25,500 25,5001 01 01 0 0 0 0 Interest earnings (h) j 1,1441 1,220 1 1,774 5541 1,8501 7,460 1 8,230 13,180', 13,630 13,980 Total Revenue 446,612 1,220 27,2741 26,0541 1,8501 7,460 8,230 13,180 13,630 13,980 Expenditures Public Works 9,973 5,042 5,041 1 1 39,0001 5,000 1 0 1 0 Total Expenditures 9,973 5,042 5,041 1 1 39,000 5,000 0 DONOR ESTRICTED BEFORE RTRANSFERS CONTRIBUTIONS FUND NET 436,639 (3,822) 22,233 26,055 (37,150) 2,460 8,230 13,180 13,630 13,980 i Transfer ToCIP 0 0 0 1 01 of 455,000 1 0 0I 0 0 Total Transfer Out �1 01 01 455,000 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)i (5,041) 1 (39,000) (5,000) 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 (455,000) 0 0 1 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 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 29 QUIMBY FUND DETAIL (Fund -3341 Revenues Developer fees 0 1,400,000 57,275 (1,342,725) 2,106,226 0 0 0-7-0 0 Interest earnings (h) 84 1 0 1 81 1 81 1 20 1 19,030 45,620 1 73,020 j 75,520 77,430 Total Revenue 84 1,400,000 57,356 (1,342,644)1 2,106,246 19,030 45,620 73,020 75,52077,430 Expenditures Improvements 0 1 29,000 29,000 0 0 1 0 1 0 0 0 0 Total Expenditures 0 29,000 29,000 0 0 0 000 0 QUIMBY FUND NET BEFORE TRANSFERS 84 1,371,000 28,3561 (1,342,644)1 2,106,246 19,030 45,620 73,020 75,520 77,430 Transfers Out - to CIP fund 0 1 993,000 1 0 1 993,0001 50,000 50000 1 0 0 0 0 Total Transfers Out 0 993,000 0 993,0001 50,000 50,000 000 0 QUIMBY FUND SUMMARY: Beginning Fund Balance 29,421 29,505 29,505 0 57,861 2,114,107 21083,137 2,128,757 2,201,777 2,277,297 Plus: Revenues 84 1,400,000 57,356 (1,342,644) 2,106,246 19,030 45,620 73,020 75,520 77,430 Less: Expenditures 0 (29,000) (29,000) 0 0 0 0 0 0 0 Plus: Transfers In 0 0 1 0 0 0 0 0 0 0, 0 Less: Transfers Out 0 (993,000) 0 993,000 (50,000) (50,000)1 0 0 0 0 Ending Fund Balance 29,505 407,505 57,861 -(349,644)1 2,114,1071 2,083,137 2,128,757 2,201,777 2,277,297 2,354,727 I CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 41 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 30 LOW -MODERATE INCOME HOUSING FUND DETAIL Fund336 Revenues i ...------- ------ - Misc revenue 12,408 0 11,095 11,095 0 9,578 9,578 9,578 9,578 9,578 Interest earnings (h) ; 3 0 1 14 141 01 0 1 0 1 0 i, 0 0 Total Revenue I12,411 0 11,1091 11,109 0 9,578 9,578 9.578 9.578 9,578 Expenditures Improvements 0 1 0 1 0 0 1 01 0 1 0 0 0 1 0 Total Expenditures 0®01 01 01 000 0 LOW -MOD HOUSING FUND NET BEFORE 12,411 0 11,1091 11,1091 01 9,578 9,578 9,578 9,5789,578 Transfers In 0 0 0 1 0 0 1 0 10 0+_0 Total Transfers In 000 0 0 ��--- 0 I�0 J00 0 Transfers Out 0 0 0 1 0 1 0 1 0 0 O 0 0 Total Transfers Out 0 0 0 000 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 12,411 0 11,109 11,109 0 9,578 9,578 9,578 9,578 9,578 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 0 0 0 0 0 0 0 0 0 Ending Fund Balance 12,411 12,411 23,520 11,109 23,520 33,098 42,676 52,254 61,832 71,410 I 41 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B Ew o ACTUAL BUDGET ACTUAL a FY12-13 FY13-14 FY13-14 VARIANCE FYI 3-14 REVISED BUDGET FY14-15 PROPOSED MODEL- MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 37 AFFORDABLE HOUSING IN - LIEU FUND DETAIL Fund -337 Revenues ----_-- Developer fees 0 0 0 0 0 0 0 0 0 0 Misc revenue 3,102 0 2,774 2,774 0 0 0 0 0 0 Interest earnings (h) 1,407 1,510 1,064 (446)1 1,090 4,510 11,070 17,720' 18,330 18,790 Total Revenue 4,509 1,510 3,838 2,328 1,090 4,510 11,070 17,720 18,330 18,790 I Expenditures 3,510 6,098 1 6,098 1 0 1 0 1 0 1 0 0 0 0 Total Expenditures 3,510 6,098 6,098 0 0 0 00� 0 AFFORDABLE HOUSIN BEFORE TRANSFERS G SET-ASIDE FUND NET 999 (4,588) (2,260) 2,328 1,090 4,510 11,070 17,720 18,330 18,790 I 0 0 1 0 1 0 1 0 1 0 0 ''. 0 0 Total Transfers In 0001 01 0 0 0 01 01 01 01 01 0 1 0 0 Total Transfers Out �0 �0 01 0 0 �0 01 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 Plus: Revenues 4,509 1,510 3,838 2,328 1,090 4,510 11,070 17,720 I 18,330 18,790 Less: Expenditures ! (3,510) (6,098) (6,098) 0 0 0 0 0! 0 0 Plus: Transfers In 0 0 0 1 0 0 0 0 -0-7-0 0 Less: Transfers Out 0 0 0 1 0 0 0 0 D 0 0 Spendable Fund Balance 502,188 497,600 499,9281 2,3281 501,018 505,528 516,598 534,318 552,648571,438 Ew CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 43 o ACTUAL BUDGET ACTUAL u FY12-13 FY13-14 FY13-14 VARIANCE FY73-14 REVISEDPROPOSED BUDGET FY14-15 MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY13-20 PAGE 32 ENVIRONMENTAL EXCISE TAX (EET) FUND DETAIL Fund -338 ! - Developer fees 33,105 240,760 14,404 (226,356) 297,439 0 0 0 0 0' Interest earnings (h)', 1,221 910 929 19 140 2,350 1,380 2,210 2,290 2,350 Total Revenue 134,3261 241,67011 15,333 (226,337)1 297,579 2,350 1,380 2,210 2,290 2,350 Expenditures Improvements 0 51,000 1 51,000 1 01 01 0 1 0 0 0, 0 Total Expenditures 0 51,000 51.0001 01 0 0 0�0 0 i EET FUND NET BEFORE TRANSFERS 34,326 190,670 (35,667)1 (226,337)1 297,5791 2,350 1,380 2,210 2,290 2,350 Transfers Out To CIP fund 0 1 350,000 0 1 350,0001 450,0001 200,000 1 0 1 0 !, 0 0 Total Transfers Out �0 350,000 0 350,000 450,000 200,000 �0 �0 0 ENVIRONMENTAL EXCISE TAX (EET) FUND SUMMARY Beginning Fund Balance 414,525 448,851 448,851 0 413;184 260,763 63,113 64,493 66,703 68,993 Pius: Revenues 34,326 241,670 15,333 (226,337) 297,579 2,350 1,380 2,210 1 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 0 0 0 Less: Transfers Out 0 (350,000) 0 350,000 (450,000) (200,000) 0 0 0 0 Ending Fund Balance 448,851 289,521413,184 123,6T3 -F-260,763 63,113 64,493 66,703 68,993 71,343 43 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B M 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 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 9,7501 0 1 0 0 0 0 01 0 0 0 Interest earnings (h) 39 0 142 142 0 1 0 0 1 0 1 0 1 0 Total Revenue 62,529 26,586 34,275 7,6891 0 0 82,000 00 82,000 Total Expenditures 0I ol 0l0 0 BIKEWAYS FUND NET BEFORE TRANSFERS fi2,529 26,586 34,2751 7,689 0 -0 82,000 00 82,000 Transfers Out To ClPfund 1,536 95,257 95,257 0 0 0 82,000 0 0 82,000 Total Transfers Out 1,536 95,257 95,257 01 01 82;000 BIKEWAYS FUND SUMMARY: Beginning Fund Balance 61 61,054 61,054 0 72 72 72 72 ', 72 72 i Plus: Revenues 62,529 26,586 34,275 7,689 0 0 82,000 0 1 0 82,000 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 (1,536) (95,257) (95,257) 0 0 0 1 (82,000) 0 0 (82,000) Ending Fund Balance 61,054 (7,617) 721 7,689 1 72 72 72 72 72 72 M 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 REVISEDPROPOSED BUDGET FY14-15 MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FYI 8-19 MODEL FYI 9-20 PAGE 34 WATER QUALITY & FLOOD PROTECTION (Fund - 501 Revenues ---------- - ---- ---- . - State Grants 2,136,775 01 6,114,956 6,114,956 1,387,967 0 0 0 0 0 Storm Drain User Fee (a) 1,312,989 1,329,000 1,360,907 31,907 1,355,600 1,384,096 0 0 0 0 Interest earnings (h) 9,762 1,500 10;982 9,482 600 7,800 15,100 18,4001 13,500 8,700 Total Revenue 3,459,52fi 1,330,500 7,486,8451 6,156,3451 2,744,167 1 1,391,896 15,100 18,400 13,500 8,700 Total Expenses 594,183 12,461,636 658,4311 4,949,2561 7,655,282 1 17566,116 669,102 672,998 674,977797,076 WQFP FUND NET BEFORE TRANSFERS 2,865,343 (11,131,136) 6,828,414 11,105,601 1 (4,911,115) (174,220) (654,002) (654,598) (661,477)(788,376) Fund Transfer In - - -- From CIP Fund - 8,293,009 0 0 --- 0 -- 820,000 -...- ------3,866 0 500,000 512,000 523;800 536,400 Total Transfer In 8,293,009 0 0 01 820,000 0 500,000 512,000 523.800 536,400 Fund Transfer Out - to CIP Fund 01 362,360 1 0 362,360 1 362,360 1 0 1 0 0 0 0 Total Transfer Out 0 362,360 0 362,3601 362,360 0 0 WQFP NET ASSET SUMMARY: Beginning Unrestricted Net Position 3,531,615 9,727,246 1 9,727,246 0 5,317,323 863,848 689,628 535,626 I 393,028 255,351 i 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 i Less: Transfers Out 0 (362,360) 0 362,360 (362,360) 0 0: 0 1 0 0 Net (Increase)/Decrease in Capital Assets i (4,962,721) 0 (11,238,337) 0 0 0 0 0 0 0 Unrestricted Net Position 11 9,727,246 (1,766,250) 5,317.323 18,321,9101 863,848 689,628 535,626 393,028 255,351 3,375 CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B M o ACTUAL BUDGET ACTUAL a FYI , - FY13-14 FY13-14 LL VARIANCE FY13-14 REVISED BUDGET FY14-15 PROPOSED MODEL MODEL MODEL FY15-16 FY16-17 FY17-18 FY18-19 MODEL FY19-20 PAGE 35 IMPROVEMENT AUTHORITY - PORTUGUESE BEND FUND DETAIL Fund -285 ---------- Revenues J Interest earnings(h) j 0 820 0 6401 2,520 4,970 5,970 4,130 2,150 Total Revenue 0 820 0 (820) 6401 2.520 4,970 5.970 4,130 2.150 Expenditures Maintenance & Operations (b) 49,712 1 119,100 1 73,556 1 45, 41 122,6001 113,200 1 115,800 1 118,600 ! 121,300 124,200 Total Expenditures 49,712 119,100 73,5561 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) ��� Transfers In From General fund 1 106,000 1 70,000 1 70,000 01 40,0001 57,000 58,000 1 59,000 ! 60,000 61,000 Total Transfers In 106,000 70,D00 70,0001 01 40,0001 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 1 226,816 173,986 120,356 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) Plus: Transfers In 106,000 70,000 70,000 0 40,000 57,000 58,000 59,000 60,000 61,000 Less: Transfers Out 0 0 0 0 0 0 0 0 0 0 Ending Fund Balance 366,012 317,732 362,4561 44,7241 280,4961 226,816 173,986 120,356 63,186 2,136 M CITY OF RANCHO PALOS VERDES 2015 FIVE-YEAR FINANCIAL MODEL - (BY FUND) EXHIBIT B 47 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 36 IMPROVEMENT AUTHORITY - ABALONE COVE FUND DETAIL Fund -795 Revenues Interest earnings (h) { 71 3,3D0 1 4 (3,296)1 2,3001 9,4001 22,400 34,600 !, 34,6D0 34,200 Total Revenue t-� 3,30011 (3,296)1 2,3001 9,400 22,400 34,600 34:600 34,200 Expenditures Storm Drain User Fee (a) 2,890 1 3,000 1 2,987 131 3,000 0 0 0 0i 0 Operations (b) 91,388 68,935 1 44,012 1 24,9231 67,3001 71,900 1 73,600 1 75,400 77,100 1 79,000 Total Expenditures 94,278 71,935 46,9991 24,9361 70,300 1 71,900 73,600 75,400 77,100L 79,000 1 IMPROVEMENT AUTHORITY- ABALONE COVE FUND NET BEFORE 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 1 20,000 1 01 35,0001 37,000 38,000 1 39,000 ! 40,000 1 41,000 Total Transfers In 20,000 20.000 01 35,000 1 37,00038,000 39,0001 40,00011 41,000 IMPROVEMENT AUTHORITY - ABALONE COVE FUND SUMMARY Beginning Fund Balance 202,814 108,543 108,543 0 81,548 48,548 23,048 9,848 8,048 5,548 Plus: Revenues 7 3,300 4 (3,296) 2,300 9,400 22,400 34,600 I 34,600 34,200 Less: Expenditures (94,278) (71,935) (46,999) 24,936 (70,300) (71,900) (73,600) (75,400)' (77,100) (79,000) i Plus: Transfers In 0 20,000 20,000 0 35,000 37,000 38,000 39,000 1 40,000 41,000 Less. Transfers Out 0 0 0 0 0 0 0 0 0 j 0 Spendable Fund Balance 1 108,543 59,908 81,5481 21,6401 48,5481 23,048 9,848 8,048 5,5481 1,748 Non -Spendable Endowment 1 1,000,000 1,000,000 1 1,000,000 1 1,000,0001 1,000,000 1 1,000,000 1 1,000,000 1,000,000 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 M CITY _O_F_RANCHO PALOS VERDE_S - 2015 FIVE-YEAR FINANCIALMODEL-- - --_EXHIBIT CC=1 CAPITAL IMPROVEMENT PROJECTS FUND EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED MODEL MODEL MODEL MODEL CIP FUND PROJECTS TYPE FY12.13 FY13-14 FY14-15 FY16-16 FY16-17 FY17-18 FY18-19 FY19-20 FUNDING SOURCE ngmeenng and GrantInterest Administration (Admin 12,9_89 1 22,808 150,000 120,000 120,000 ; 120,000 1202000 120,000 (Earnings/Reserve n r�uctureT'ianning - - --- -rt----� `�--- - --- Documents & Misc Studies ;Admin I 54,500 92,500 ;CIP Reserve E1111111 0ve _ _ Rehabilitation jA_balone Cove Sewer---- j 500,000 500,000 j 500,000 j _5001000 'CIP Reserve Dewatering Wells ;Landslide 1 530,000 520,000 450,000 ; 180,000 1 180,000 180,000 ICIP Reserve Portugese Ben�trategic - - --- - - -- ----- -- -- ------ -T--- --I - -- --- --t -- Plan Landslide i 75,000 I I ICIP Reserve Malaga-Canyon�5pen-Space ----- - - -- --- -- -- --- -- --t---- - - ---T------ -- --- Purchase IParks 1,115,880 (Federal Grant Abalone Cove Shoreline Park ;parks _ _ - -- - 16,3_8_3 I 215,665 - 962,618 ---- ---F- �_ -- - �_ - -- -- Reserve a one- -Cave geeach Access _---_ _ -JGranUCIP Road Rehab ,Parks -------- -------- --- -- -- -- 100,000 ! ICIP Reserve Eastview Park (Parks 182,982 1 50,000 i I I IGranUCIP Reserve Hesse Park Parking Lot jParks 350,0_00 Reserve Lower Hesse Park _ Parks _ _ _ 19,141- 516,859 ----- _ ------ _ �- -� _ --� _ICIP ACIP Reserve Gateway Park Parks 1 235,625 1 i ICIP Reserve Grandview Park Parks 635,000 1 ICIP Reserve PVIC Improvements---TParks -- _--_ _ 110,000 - 130,000 _- L T~ Quimby Fees/Clp Reserve - PVIC Exhibits IParks I 455,000 Private Donations Ryan Park ;Parks 233,761 1 77,_381 793,360 I ICIP Reserve Shoreline Park -Parks 7 645- 27,355- _ -_ ACIP Reserve Ladera Linda Site Master PlanlParks -- - - -- ---- 100,000 -- -- --- --------J ---- -� - ---------- ICIP Reserve -- ---- v c ente�n-is�urt Repairs-- ---- !Parks - _ _ _ _ _ 25_,000 ICIP Reserve Storage & Supply DepotsParks 30_,000 ICIP Reserve ADA Transition Plan Projects1Buildings _ 24,43217,664 757,3_3_6 200,000 150,000_ 15 0 Reserve Hesse Park Improvements Buildings --- -_ 1,444 - - --- -- _ 225,556 -- -- -- --- _150,000 1 -- ---- - --------- _150,000�EET/CDBG/CIP - ICIP Reserve -- --- Hesse Par-WRyan Park Fiber j-- j Optic Cabling Buildings ' 320,000 -- -- ------- --fi----+- --�------- ICIP Reserve -- --- RPVty Improvements p Buildings t 6,584 141,416 ICIP Reserve Wall of Honor !Buildings _ _ -- _- 40,000 _ �_ --_j - �L_ _ICIP eR serve - -- CivicCenterAirCohditioning ------ IBuiidings E ---- - - -- 120,000 -- -- -------- 1 ----�--- -- ICIP Reserve -- HessePark-SolarSystem (Buildings 385,0_OOT-_� I 1Grant PVIC Solar System rtguildings . -_- -__ -__-i _ -�- 410,000- �- 'Grant Ladera Linda Community _- ---_ _- - ----_.I Center Replacement - -- Buildings 1 - --- ---- ------------- 4 000,000 ' ---- ----- ('CIP _Re_serve -- j Measure rop Arterial Street Rehab Streets - --- 144,333 1 350,184 - --- ---- 5,667,626 -- -- ------ 200,000 2,6001000 --�- - i -=-- 200 000 1 ------ 1,600,000 IC8JVSTPUCIP Reserve -- --- Pavemeni Management Plan Update (Streets 38,863 6,320 69,600 120,000 1 I 120 000 ICIP Reserve -- P-- Arterial Median Im rovements ------ ; - - --T--- - -- ------- - - -----I I -�- r ----- (Beautification PVDW ( ) !Streets 473,690 Fund M _ CITY OF RANCHO PAL_O_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 FY12-13 FY13-14 FY14-15 FY1546 FY16-17 FY17-18 - FY18-19 FYI 9-20 FUNDING SOURCE Residential Street Rehab jStreets 1,589,705 1,669,337 5,740,432 2,282,000 j 2,200,000 2,100,000 2,182,000 General Fund/TDAArticle 3 a ome v ra is Pedestrian Improvements T -- jStreets — --— 41,573 j 66,213 — 1,954,502 -- -- ------1 I -- ---------- IGrant/CIP Reserve a�orne Blvc�R g�- ---� — --— ---— --- r -----r -- Way Beautification 1Streets _ _ 150,000 — _— ICIP Reserve PVDE Safety Improvements IStreets 71798 307,016 500,300 Grant/CIP Reserve _15V-D-9-4—Bikeway ��ty--- — —--�--- —-- — —----- --- — ---! -----I --— -- Project {Streets 4,980 779,975 JGranUCIP Reserve PVDS - Landsf-0e Roadway rt------- — --rt---- — — ---- r—`--�-------r--- Realignment and Drainage jStreets 13,940 j 27,388 731,157 I 3,060,000 1 ICIP Reserve estern �veTaffi--en yo on1nb Improvements —-- Streets —--�--- -- L I Reserve — -- Sewer Capacity Projects Sewer _ _ 7,332 --- 64,943 — —-- — —--3,200,000_-- 872,000 — — --_r ACIP Reserve ------ --- rainage lC�ea IG%niidnng I i System WaterQuality— —� --- -- 500,000 -- --+ -----�— — — CIP Reserve tom Water-lualiity Regional Project lWater Quality 1 300,000 100,000 100,000 100,000 1 100,00011 100=000 ICIP Reserve Trail Projects jParks/Open Space 126,328 j 466,_529 663,959 1 1 IGrants/CIP Reserve —— OtherSmallProjects Various 54,616--— ----—r— } r _ _ � - -�� _ — Various_ Total CIP Fund Expenditures 2,511,671 4,113,027 22,683,025 2,517,800 8,359,000 6,260,000 11,1657000 4,832,000 I I 1 I I I I I NOTE: The total expenditures above agree to Total CIP fund expenditures on Page 8 of the ModeL j M CIN OF RANCHO 2015 FIVE-YEAR_ FINANCIAL MODEL C -2 _P_ALOS_V_ERDE_S_- _ --_EXHIBIT CAPITAL IMPROVEMENT PROJECTS (CIP) RESERVE RECONCILIATION -- ACTUAL ACTUALACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROPOSED MODEL MODEL MODEL " MODEL FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14 FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 Beginning Balance 0 1 7,207,180 1 7,081,596 11,649,780 115,406,940 111,565,617 18,011,254 11,363,500 1 18,180,873 19,054,873 22,737,673 119,341,073 reins e�mCenerafFun - t------ (Establish CIP Reserve) 3,000,000 ---- t---- --i - -- - ---t---------- --t---- ------ raps er rT f omGe-neraFFun (Equal to TOT) 85,245 T - t-- --rt - 1 1,954,507 I 2,640,3681 31349,015 1 3,790,359 4,250,086 - 4,669,500 -- --t--- _6,215,603_(1 ------ 5,142,000 _5,265,400 - 5,386,500 1_5,515,800 - - rans enter FS-GeneraTFund Expenditure Variance rans e�mCeneraFF�u-n - 1,184,8971 1,709,057 973,078 1 _ (for Residential Street 1,462,001 1 1,362,000 1,097,732 1 1,575;000 1 1,575,000 1 1,873,414 2,229,400 1,862,000 1 1,925,800 1,925,800 {I 1,925,800 1 1,925,800 - ----- F--- t----- f ---1 ----- - - --- --- --------- --- rans e�WCFFP fon--- Subsidy_ (820,000) 1 (500,000) (512,000); (523,800)1 (536,400) ther Transfers Timing---�--fi Diff/Savings** _ 3,546,034 j _ -�- (2,002j 15)1, 2,365,5971 (1,013,630)1 (4,359)(1 fi- 664,768 1,176,015 ____L__ - ---� Interest Earnings 44,361 1 30,220 1 32,485 1 36,780 1 44,678 1 25,415 16,700 102,300 1 398 200 653,6_00_1 779,900 1 _- 657,600 FEMA Reimbursement (59,221)1 I (3,541)1 I ngnneenng an rangy--�-- Administration - -- i(7,325)1 (21,548)1 (12,989)] -- (22,807) (150,000) (120,000)11 (120,000) (120,000) - (120,000)1 (120,000) -- Infrastructure Planiing Documents -- j I 1 ------ ---- -- --- - (54,500) ------ -- (92,500)1 - --- -- ------ I --�-- - n�Stt l FaToove wer rr- Rehabiltation(500,000) -+- (500,000)1 (500,000)1_(500,000) -� Dewatering Landslide Derin W 9ells I + i I I I {5_30,000) (520,000)1 �- (450,000)-(180,00_0)11 - (180,000); (180,000) _ _ _ PB Landslide Strategic Plan - -- ------ - _ --�- t-- -- -- --(75,000)1 Upper Filiorum Purchase (374,629): f Malaga Canyon Purchase -------- -- ---- - �---I-------T---�-----;-- --- T------� --� - �---- -- ----�-- -----t-------------I----1----- -- - - Park (159,532) (7 57,703) fiatoneacc Access -- e - -- -- 7 -- --- ---- ------ -- -- --- -- -- --- --- -- Road Rehab i I (100,000) { EastviewPark� j------ (59,355) (32,982) -- ----- I- ----- (50,000) ---------- --------- Hesse Park Parkin Lot I g I I I I (350,000) I i I. Lower Hesse Park 1 1 (55,759)1_ (60,716)1 (19,141)1 (516,859) _ Gateway Park Development --- -- T T T -�- ----- --- ----- --- 7 -- --- (235,625) -- - -- ------------ ---- ---- tan vd-iewPark Improvements PVIC Improvements I I I 1 I 1__ (110,000) 1 1 (635,000)l _ Ryan Park rt --------- -- -' �- 1 (210,843 ----- - (77,381) (793,360) - -(80,000)1 - �- _ �- i------ Shoreline Park (27,355) adera mda-giie-Ma-15ter- -- - -- - t - --- - t-- - - -- --t -- - - -- -- - PlanI I 1 I (100,000) 1 Storage&Supply Depots C- _.. ---C- ----------- -- -=-(30,000)-------- ------- ADA Transition Plan Projects -- I 1 1 (24,432)1 ----- --- -----t (17,664) (307,336) -- (150,000) (150,000)f ---- (150,000)1 (150,000) esse Park Community- --- t ---- -----t-- (-------- Center I (1,444) (225,556) 1 esse ai yan a� rk Fiber -- 1--- -- -- f--- T -- ---1-- ------T- - Optic Cabling 320,000 RPVty Building (6,584) (141,416) ADE CITY OF RANCHO PALOS VERDES - 2015 FIVE-YEAR FINANCIAL MODEL !EXHIBIT C- --------- ------- -------- -- --- ---------------+----- 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 FYI 2-13 FY13-14 FY14-15 FY15-16 FY16-17FY17-18 FY18-19 FYI 9-20 Wall of Honor _ (40,000) Civic Center Air Conditioning -- -- --- ---- --- +------- (120,000) -- - --------- ---;----- adsra Gnda Community Center - -- - T------ - ---- -I ---- entennis ourt- +- f -- t- iwc r te --- -- --- ------�--- (4,000 000)! ------ Repairs j 25' ( 000_)I Arterial Street Rehab --- j- - _ _ _ - - Projects ! I (66,125)1 J (1,848,340) (400,000)1 (100,000) avementUlana ement -[an -- --- - y------fi--- -- --- Update I I (38,863)1 (6,320) -- (69,600) -- ---1---- (120,000)1 I ------ (120,000) eai ed n� 7-StreefR�ali -- t ---------rt-- -�---* ----- Projects (930,461)! (1,095,067); (1,445,693)- (7;309)1 (1,589,705) (1669,337 - ( 5,740,432 ) --�- --- (2,200,000) (2,200,000))f --------- (2,1 00,T2) (2,100,000) awt orne ra ick-- - )1 - -' -� - _-� Pedestrian Improvements � � (334,349) -_ ------ --- -- --- av✓t�me Ri ht-ooT-Wa- ------ - 9 y I i I I I ---- -- --a-- ----------- I I --- - I Beautification -- ------ ----y -----y ---fi ----- PVDE Safety Improvements (31478) -- (62,034) -(150,000)1 t---- -------- (50,030)1 ----- Improvements --------- ---- -- --d- ----� -- -- -- --- (1-5-2,423) -- -- -----------�J-------- -1----- - V5�- e y --- 1 1 1 - -- 1 -- Realignment and Drainage (13,940)1 (27,388) -- -- -- (731,157) (3,060,000)1 estem %e-Tra Kc- Improvements I I 1,600,000 ( ) 1 - ewer ys em Capaatq-- 7 ---�- t- - t t -- --- --- -- _ -- - -- ----- Projects T-__�--^L- (7,332) (64,943) (872,000)-- rainage-Wre-a�Ofoniionng - - System ---- ---- (500,000) --�-- - ----- Regional Project I 1 (100,000)! ani­-Ram&nnyon --- --- t- ---- ----1---- t------ Stabilization 1 (8,293,009)1 (300,000) - (100,0001 (100,000) (100,000)1 - t --- 1 ---1-- 1 (100,000) ---- - -- - rt- -1- -- r-- -- California Coastal Trail 41,077 126,328 - 12,930 -1---�--- - Salvation Army Trail I I I 1 1 (21,956_) (136,029) Sunnyside Segment Trail (165,000) Ending Balance 7,207,180 1 7,081,596 11,649,780 i 15,406,940 11,565,617 18,011,254 11,363,500 18,180,873 19,054,873 22,737,673 19,341,073 23,653,873 " 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. 51 CITY OF_RANCHO _P_ALO_S_VERDES-- 2015 FIVE-YEAR FINANCIAL_MODE_L_ _ ----------- -- - --------- - -WATER QUALITY FLOOD PROTECTION (STORM DRAIN) EXPENSES ---- -- - -�- - --- - EXHIBIT D - - - - ------ -- - ACTUAL ACTUAL; BUDGET PROPOSED MODEL MODEL MODEL MODEL WQFP FUND PROJECTS TYPE FY12-13 FYI 3-14 FY14-15 FYI 5-16 FYI 6-17 FYI 7-18 FYI 8-19 FYI 9-20 FUNDING SOURCE Contract/Staff Engineers !Admin 16_4,286 i 152,207 162,200 __ 79,736 1 70,994_! _ 72,9981 74,9_77 1 _77,076 User Fees _ Land Acquisition eAdmin - 19,75_0 e-_- User Fees _-- Lower San Ramon Canyon _ _ _ _ -_� _ --e__ _ Stabilization_ (Backbone 4,067,7021 11,116,002 2,775,934 User Fees/CIP Reserve _--_ Canyon PVDE San Pedro e ', - ---�-- ------�---- �--- Backbone System_ 1 Backbone 237,318 _ 7,996 _- - _�- -_^---_e - -e User Fees Altamira Canyon Drainage Project_ Study Report (Backbone 500,000 I j_ CIP Reserve _ Paintbrush Canyon Drainage - _ _ e- - -e Project Study ReportCapacity/Secondarye _ ! 120,000 User Fees/CIP Reserve _ PVDE Lower SwitchbacksICapacity/Secondary 19,575 1 User Fees South Hawthorne/Via Frascati jCapacdy/Secondary i 440,000 e _ _ e- _ e- User Fees Roan System (Via Colinita Vickery Canyon) ICa acit /Seconda 6,101 231,095 User Fees Sacred Cove/PVDs Drainage � -pY ---ry -_ ---- -- - ------fi--- --------1------1---- ------ Improvement _ LCapacity/Secondary _ ! 450,000 User Fees/CIP Reserve ! Installation of Filtration Devices jFiltration_ 20,000 j j { User Fees Storm Drain Lining Program _ Lining 904,787 _ 284,567 _53,000 799,470 _ 340,836 _ _ j 347,653 350,000 350,000 350,000 User Fees/CIP Reserve Marguerite Open Channel (Other Projects - 64,040 776,685 ! User Fees --- ---- Storm Drain Line Point Repair I I Projects jOther Projects j- 150,000 900,000 j j User Fees Drainage Master Plan Program I (Repairs/Maint 204,173 583,616 I I 1 I User Fees/CIP Reserve - Storm Drain & Filtration r------- --fi----- --- ---e--- ------e-----�--- Maintenance & Repair Repairs/Maint149,183 1 30,356 725,286 245,544 ! 250,455 250,000 ! 250,000 1 250,000 User Fees/CIP Reserve Total WQFP Fund Expenses 5,543,276 1 11,896,7711 7,655,2821 1,566,116 669,102 1 672,998 674,9771 797,076 NOTE. 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 captia/ized as assets. --�------T----�- -T-1-- - ---r--- -� ------ 52