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CC SR 20231219 I - FY22-23 YE & FY23-24 1Q Financial Report CITY COUNCIL MEETING DATE: 12/19/2023 AGENDA REPORT AGENDA HEADING: Consent Calendar AGENDA TITLE: Consideration and possible action regarding the Fiscal Year (FY) 2022-23 Year-End Draft (Unaudited) Financial Report and the FY 2023-24 First Quarter Report. RECOMMENDED COUNCIL ACTION: (1) Receive and file the FY 2022-23 Year-End Draft (Unaudited) Financial Report; (2) Approve the Purchase Order Carryover Schedule of $6,685,959 from FY 2022 -23 to FY 2023-24, thereby, approving the following: a. Decreasing FY 2022-23 Final Budget for the following: $747,442 (General Fund), $19,557 (Gas Tax), $296,936 (Proposition C), $104,595 (Measure R), $383,163 (Measure M), $11,968 (Ab Cove Sewer), $4,399,781 (Capital Infrastructure Program), $126,973 (State Grant), $390,832 (Federal Grants – ARPA), $203,402 (Quimby), $1,310 (Measure W); and b. Increasing FY 2023-24 Adopted Budget for the same amounts listed in 2(a). (3) Approve Continuing Appropriations of $5,961,931 from FY 2022-23 to FY 2023- 24, thereby, approving the following; a. Decreasing FY 2022-23 Final Budget for the following: $107,400 (General Fund), $83,680 (Gas Tax), $240,00 (1911 Act), $203,382 (Prop C), $74,625 (Measure R), $15,900 (Subregion One), $4,000 (Ab Cove Sewer), $120,513 (CDBG), $2,386,802 (Capital Infrastructure Program), $2,479,095 (Federal Grants – ARPA), $224,533 (Quimby), $22,000 (IA Abalone Cove); and b. Increasing FY 2023-24 Adopted Budget for the same amounts listed in 2(a). (4) Receive and file the FY 2022-23 First Quarter Financial Report. FISCAL IMPACT: The recommended Council actions align with the year-end process of governmental accounting standards. The recommended amount decreases the FY 2022-23 budget and increases the FY 2023-24 budget by the same amount as noted in the recommendations listed above. Amount Budgeted: As listed in Council Action Nos. 2 and 3 Additional Appropriation: As listed in Council Action Nos. 2 and 3 Account Number(s): Various accounts; see Attachments A and B ORIGINATED BY: Jason Loya, Senior Administrative Analyst REVIEWED BY: Vina Ramos, Director of Finance VR APPROVED BY: Ara Mihranian, AICP, City Manager 1 ATTACHED SUPPORTING DOCUMENTS: A. Purchase Order Carryover Schedule (page A-1) B. Additional Appropriation Schedule (page B-1) BACKGROUND: The following report is presented annually to the City Council to summarize the financial results from the most recent fiscal year-end. The FY 2022-23 Year-End Unaudited Financial Report covers the fiscal year ending June 30, 2023 and compares actual revenues and expenditures to previous estimates. With an emphasis on the General Fund, the details from the report include: • General Fund year-end results • General Fund balance reconciliation • Capital Improvement Program, Special Revenue Funds, Other Funds results • Purchase Order carryover and Continuing Appropriation requests The City’s external auditor, CliftonLarsonAllen LLP (CLA), initiated the audit in mid- November and is expected to complete the process by early February 2024. As such, the figures presented in this report are considered a draft until the final audit is completed. However, Staff does not anticipate any material changes and expects another year of a favorable (clean) audit for the City. Following its completion, CLA will present the report to the City Council Audit Subcommittee, which currently comprises of Mayor Pro Tem Alegria and Councilmember Bradley, in February 2024. Subsequently, Staff will report the final audit results and submit the Annual Comprehensive Financial Report (ACFR) to the Finance Advisory Committee (FAC) and the City Council. Additionally, the FY 2023-24 First Quarter Report is included in this report for the City Council’s review. This item is an analysis of the annual changes in revenues and expenditures through the first quarter of the fiscal year. Traditionally, Staff would only propose budget modifications if there were substantial changes between the adopted budget and first quarter results that may require adjustments to the budget and current outlook. Overall, there are no significant changes in the General Fund that would require a budget adjustment for the first quarter. DISCUSSION: 1. Fiscal Year 2022-23 General Fund Year-End Results At the City’s Budget Adoption hearing held on June 2 0, 2023, Staff projected FY 2022-23 General Fund revenues and expenditures to end the year at approximately $38 million and $37.1 million, respectively. Including transfers, year-end estimates resulted in unallocated funds of just over $900,000. To date, the draft year-end actuals for the 2 General Fund reflect operating revenues of $38.9 million and $0.3 million transfers-in, operating expenditures of $28.8 million and $6.4 million of transfers-out. As a result, the General Fund has a favorable variance of roughly $4 million. This amount increases the operating fund balance that may be appropriated by the City Council for building reserves for future needs, essential projects, and addressing unforeseen expenditures. Typically, the City Council initiates priority discussions at the City Council Goals Workshop in early 2024. Subsequently, the City Council reviews the available funds during Staff’s presentation of the City’s financial position at the budget sessions held from March through June 2024. Table 1 below summarizes FY 2022-23 year-end results. Table 1 – FY 2022-23 General Fund Summary Compared to the year-end estimates, the fund balance increased by almost $3.1 million over year-end estimates. This change was the result of the draft actual for revenues ending higher than year-end estimates by approximately $1.3 million and underspending of almost $1.8 million in expenditures. Overall, revenues exceeded expectations due to the sustained economic activity that continued through to the end of fiscal year, which positively impacted most General Fund revenue sources. The positive variance in expenditures is primarily attributed to items that were not completed by year-end. Therefore, budgets were underspent mainly in areas such as line items related to the Housing Element implementation measures, on-call services, and repairs and maintenance (i.e. fuel modification, parks and building maintenance, and street landscaping maintenance). Other underspent line items included supplies, training, and salaries and benefits. The subsequent discussion specifies the results for FY 2022-23 revenues and expenditures. General Fund Revenues Total operating revenues increased by nearly $1.3 million, or 3.4%, when compared to FY 2022-23 year-end estimates. Table 2 below provides additional details regarding the changes from year-end estimates based on major General Fund revenue sources . Category FY 2022-23 Revised Budget FY 2022-23 Year-End Estimates FY 2022-23 Actuals (DRAFT) Changes to Year-End Estimates Revenues 35,737,000$ 37,678,800$ 38,952,231$ 1,273,431$ Expenditures (32,476,674) (30,585,900) (28,796,568) (1,789,332)$ Other Financing Sources (Uses)-$ Transfers In 300,000 300,000 300,000 -$ Transfers Out (5,299,400) (6,469,300) (6,411,622) (57,678)$ Total Operating Surplus (1,739,074)$ 923,600$ 4,044,041$ 3,120,441$ *Excludes: Prior year's surplus transfers of $889,500 to CIP Fund and $400,000 to Employee Pension Service Fund 3 Table 2. FY 2022-23 General Fund Revenues – Estimates vs. Actuals As observed above, actual revenues totaled almost $39 million before transfers by year- end, exceeding estimates in all but one major category. After transfers, total revenues ended the year at $39.3 million. Key changes between the year-end estimates and unaudited actuals are discussed in further detail below. Property Tax FY 2022-23 year-end revenues came in at $16.6 million, an increase of about $237,000, or 1.4%, over previous estimates. Compared to prior-year actuals, revenues have grown by close to $871,000, or 5.5%, when measured on an annual basis. The year -over-year growth in this category is attributed to the overall strength of the City’s property tax base. The slowdown in the housing market due to higher interest rates has had some effect on revenues, particularly as it relates to the volume of sales. As a result, revenues from Property Transfer Taxes have declined, but were previously adjusted downward to account for this trend. Nevertheless, the long-term annual growth rate for all property taxes remains steady at 4%. Transient Occupancy Tax (TOT) The City’s TOT revenue is primarily generated by Terranea Resort, with a smaller portion of revenues coming from miscellaneous hotels and rental properties. To date, actual revenues from Terranea added up to $6.6 million while miscellaneous TOT reached almost $211,000, for a total of nearly $6.9 million at year-end. When compared to year- end estimates, total TOT revenues fell short of projections by about $75,000, or -1.1%. This shortfall is primarily attributed to lower occupancy rates and attrition fees collected by the resort, which holds true for revenue variances across the hotel industry. Amid ongoing shifts in consumer behavior and efforts to slow the economy, the $6.9 million in TOT revenues for FY 2022-23 are the highest recorded in the City’s history. Sales Tax Sales tax revenues amounted to just under $3 million in FY 2022-23, an increase of about $118,000, or 4.1% over year-end estimates. Despite an anticipated slowdown in FY 2023- FY 2022-23 FY 2022-23 Unaudited Adopted Budget YE Est at Q3 YE Actuals Property Tax 16,406,800$ 16,375,800$ 16,613,153$ 237,353$ 1.4% Transient Occupancy Tax 5,750,100 6,927,900 6,853,001 (74,899)$ -1.1% Sales Tax 2,687,200 2,844,400 2,961,915 117,515$ 4.1% Permits & Fees 3,077,600 3,425,200 3,643,419 218,219$ 6.4% Franchise Tax 2,150,000 2,150,000 2,359,276 209,276$ 9.7% Utility Users Tax 2,201,200 2,555,000 2,876,956 321,956$ 12.6% Other Taxes & Misc. Revenues 3,454,100 3,400,500 3,644,511 244,011$ 7.2% Subtotal 35,727,000 37,678,800 38,952,231 1,273,431$ 3.4% Transfers In 300,000 300,000 300,000 -$ 0.0% Total Revenues $ 36,027,000 $ 37,978,800 $ 39,252,231 1,273,431$ 3.4% Revenue Source Changes from YE Estimates 4 24, the year-end estimates were adjusted upward to account for a strong finish for the quarter ending June 2023. Moreover, year-end actuals surpassed expectations primarily due to taxable activity within the restaurant-hotels segment, which continued to operate at peak levels through June. Sales taxes remained stable through year-end but are likely to moderate and level off beginning in early 2024. Permits and Fees FY 2022-23 revenue from permits and fees ended the year at $3.6 million, exceeding year-end estimates by $218,000, or 6.4%. This revenue source is comprised of roughly 14 permit and fee types such as building and safety permits, plan check permits, and planning and zoning permits. The increase in year-end actuals is attributed to additional revenues from permits for building and safety, geology, planning and zoning, and miscellaneous right-of-way. Revenues often vary year-to-year, but currently indicate stable levels of construction and business-related activities taking place within the City. Franchise Tax In total, Franchise Taxes made up almost $2.4 million of FY 2022 -23 revenues by year- end. Compared to previous estimates, actual revenues surpassed projections and increased by close to $209,000, or 9.7%. The City receives Franchise Tax revenue from various franchisees for the use of municipal rights -of-way. Revenues are collected from numerous vendors such as Southern California Edison, SoCalGas, Athens, Frontier, Cox, and EDCO. User Utility Tax (UUT) UUT revenues ended the year at $2.9 million, up by approximately $322,000, or 12.6%, compared to earlier estimates. UUT is highly dependent on external factors including weather conditions, consumption rates, and fluctuating prices. Consumers continued to pay substantially higher prices for utilities due to persistent inflationary pressures, leading to higher than typical revenues received in this category. Other Taxes and Miscellaneous Revenue This category consists of over 20 unique revenue sources. The majority of revenues are generated by the Business License Tax (BLT), Golf Tax, Interest Earnings, and Rentals and Leases. In total, all revenue sources collectively generated slightly over $3.6 million in FY 2022-23, an increase over year-end estimates of about $244,000, or 7.2%. Viewed separately, BLT revenues amounted to almost $889,000 due to the increase in licenses issued by the City in 2023. Golf Tax revenues totaled up to $760,000 by year -end, followed by Rentals and Lease revenues of about $689,000, and interest earnings topping $675,000 by the fiscal year-end. General Fund Expenditures At the end of FY 2022-23, total expenditures ended the year at $35.2 million, approximately $1.8 million or 5% lower than year-end estimates, including transfers-out. Table 3 summarizes the expenditures by category, revised budget, year -end estimates, variances, and percent of change in the General Fund. 5 Table 3 – FY 2022-23 General Fund Expenditures – Estimates vs. Actuals Key changes between the year-end estimates and unaudited actuals are discussed in further detail below. Personnel Costs At the end of the third quarter, Staff projected salaries and benefits to end the year at approximately $10.9 million. Based on the draft year-end actuals of almost $10.7 million, this category is slightly under than estimated by $177,500 or 2%. This is the net amount of unspent salary funds resulting from vacancies, with a portion of the unspent amount of approximately $500,000 transferred to professional and technical to pay for temporary contract services for unfilled vacant positions based on service demands. Non-Personnel Costs This category includes the Los Angeles County Sheriff contract, legal services, repairs, and maintenance, professional and technical, supplies, training and conference, and miscellaneous expense. This category ended the year with $18 million, which is almost $1.6 million or 8% lower than the year-end estimates. The highlights of the major variances for non-personnel costs are as follows: Capital Capital category ended the year at approximately $1.4 million or 1% lower than estimated year-end amount of $1.4 million. This category is to record the final Category FY 2022-23 Revised Budget FY 2022-23 Year-End Estimates FY 2022-23 Actuals (DRAFT) Changes to Year-End Estimates Salaries $7,934,005 $7,876,100 $7,743,895 ($132,205)-2% Benefits 3,027,600 3,033,100 2,987,817 (45,283)-1% Legal Services 940,000 900,000 930,989 30,989 3% Sheriff's Contract 7,254,000 7,140,000 7,060,240 (79,760)-1% Supplies 612,675 583,700 571,196 (12,504)-2% Professional & Technical 4,297,933 3,775,000 3,158,936 (616,064)-16% Training/Conference 399,343 288,000 285,122 (2,878)-1% Repairs 3,235,911 3,061,900 2,502,490 (559,410)-18% Utilities 671,300 926,400 736,267 (190,133)-21% Misc - Equipment Replacement Charges 292,200 290,900 292,200 1,300 0% Misc - General Liabilities Insurance 840,000 703,100 697,967 (5,133)-1% Misc - Other 475,950 618,700 452,996 (165,704)-27% Capital Outlay 1,714,686 1,389,000 1,376,453 (12,547)-1% Subtotal 31,695,602 30,585,900 28,796,568 (1,789,332) -6% Transfers-Out 6,469,300 6,469,300 6,411,622 (57,678)-1% Total Expenditures 38,164,902 37,055,200 35,208,190 (1,847,010)-5% 6 escrow activities in July 2023 for the purchase and managing of certain real properties commonly known as the Lower Filiorum and Plumtree properties. Professional and Technical Services Professional and technical services ended at approximately $3.2 million. Based on the year-end projection of $3.8 million, this category ended the year lower than projected by $616,000 or 16%. The unspent budget amounts are from projects that were already approved but not completed by year-end, such as the Housing Element, fuel modification, and other minor on-call contract services. The majority of the projects with an issued purchase order will be requested to be carried over into FY 2023-24. Repairs and Maintenance This category includes repairs and maintenance and utilities for City-owned facilities and parks. At the end of the fiscal year, repairs and maintenance ended at approximately $3.2 million, which is $749,500 or 23% lower compared to the year-end estimates. Of this amount, approximately $185,000 accounts for an estimated insurance reimbursement for Point Vicente Interpretive Center (PVIC) flood repairs. Additionally, utilities ended at $190,100 lower than estimated, mainly from lower water costs from parks compared to the prior year. The remaining unspent budgeted amounts are from projects that were already approved but not completed by year-end, such as fuel modification and other repairs for building, landscaping, open spaces, and parks. Projects with an issued purchase order will be requested to be carried over into FY 2023-24. Supplies, Training, and Conference Due to additional identified savings and reduced activities in the fourth quarter, these line items resulted in additional savings by year -end. Supplies ended the year at $571,200, resulting in $12,500 or 2% lower than year-end estimates. Training and conference ended the year at $285,100, almost on target for the year- end estimate of $288,000. Miscellaneous – General Liabilities Premium, Equipment Replacement Charges, Other This category includes the City’s insurance payment premium, equipment replacement charges to the departments (for future use), and other miscellaneous expenses such as merchant fees. At the end of the fiscal year, the miscellaneous category ended at $2.8 million. This is $182,000 or 6% lower than estimated, mainly from the City receiving $137,000 as part of the PVIC flood repair reimbursement. Transfers-Out This category ended the year at $6.4 million, which includes transfers from the General Fund to other funds such as the Capital Infrastructure Program Fund (CIP) for $6.3 million, and $15,000 to Improvement Authority Portuguese Bend, and $50,000 to Subregion One. The transfers to CIP fell slightly below estimates, by approximately $58,000 or less than 7 1%, mainly reflecting the final receipts for TOT revenues. The remaining transfers were on target, ending the year the same as year-end estimates at $65,000. This category also includes additional transfers in accordance with the pension guidelines and the City Council’s Reserve Policy No. 41. The additional transfers include the City Council approved transfer of $889,500 to the CIP Fund for the Ladera Linda Co mmunity Park Project loan payment and $400,000 to the Employee Pension Service Fund. The transfers are funded from the prior year’s unrestricted fund balance, and operating unallocated balance, respectively. As such, when calculating the year-end results, these are excluded in the operating budget and only have an impact on the fund balance. General Fund Balance Reconciliation The fund balance reconciliation begins with the beginning fund balance, revenues received and transfers-in, less operating expenditures and transfers-out. The remaining calculation recognizes any designations impacting the fund balance at the end of the year, such as the 50% Policy Reserve, purchase orders that were in process at year-end, and continuing appropriations. The balance is categorized as unrestricted fund balance at the end of the year. At the end of FY 2022-23, the General Fund Balance ended at almost $34.8 million, an increase of almost $3.5 million or 11% over year-end estimates of $30.9 million. After the City Council’s 50% Reserve Policy, accounting for purchase order carryover items, and continuing appropriations, the General Fund has an unrestricted fund balance of approximately $18.2 million. As previously discussed, higher-than-expected revenues and lower-than-anticipated expenditures have led to an increase of nearly $3.2 million or 21% over the year-end estimates of $15.1 million. The unrestricted fund balance is the available amount that may be appropriated by the City Council for building reserves for future needs, critical projects and addressing unforeseen expenditures. Table 4 on the next page is a reconciliation of the changes to estimates and the reconciliation of the General Fund balance at the end of FY 2022-23. CONTINUED ON NEXT PAGE 8 Table 4 – FY 2022-23 Fund Balance Reconciliation Capital Infrastructure Program Fund, Special Revenue Funds, Other Funds Capital Infrastructure Program (CIP) Fund The CIP Fund ended the year with a fund balance of approximately $34.9 million. Of this amount, the FY 2022-23 total General Fund TOT transfers-in is approximately $5 million and an additional transfers-in of $1.4 million based on the General Fund’s excess of revenues over expenditures during the budget adoption process. The total capital project expenditures ended the year at almost $10 million. Compared to the year-end estimates of $34.7 million presented to the City Council in May 2023, the ending fund balance is higher by approximately $200,000 or less than 1% over year-end estimates. The variance is mainly from unspent budget for projects that were not completed by year-end. Overall, based on revenues and expenditures, the CIP fund ended the year with an unrestricted fund balance of $24 million. This amount is net of the City Council policy reserve of $5 million, purchase order carryover requests of $4.4 million, and approximately $2.4 million of continuing appropriation requests. Special Revenues and Other Funds Other funds include 29 Special Revenue Funds and Permanent Funds such as Gas Tax, the American Rescue Plan Act (ARPA), Employee Pension Fund, Proposition A and C, Measure R, Measure M, Measure W, Other Grants, and Improvement Authority. The total General Fund FY 2022-23 Revised Budget FY 2022-23 Year-End Estimates FY 2022-23 Actual (DRAFT) Beginning Fund Balance - 7/1/2022 30,391,900 30,729,000 30,729,000 - 0% Add: Revenues 35,737,000 37,678,800 38,952,231 1,273,431 3% Add: Transfers-In 300,000 300,000 300,000 - 0% Total Revenues 36,037,000 37,978,800 39,252,231 1,273,431 3% Less: Expenditures (31,695,602) (30,585,900) (28,796,568) (1,789,332)-6% Less: Transfers to TOT (5,040,100) (5,040,100) (4,982,422) (57,678)-1% Less: Transfers to CIP - Additional (1,364,200) (1,364,200) (1,364,200) - 0% Less: Other Transfers-Out (65,000) (65,000) (65,000) - 0% Total Expenditures (38,164,902) (37,055,200) (35,208,190) (1,847,010) -5% DRAFT Ending Fund Balance - 6/30/2023 28,263,998 31,652,600 34,773,041 3,120,441 9.9% City Council Restricted Fund Balance Less: Additional Transfers - CIP Ladera (PY Surplus) (889,500) (889,500) (889,500) - Less: Transfers to Pension (PY Surplus) (400,000) (400,000) (400,000) - Less: PO Carryover (747,442) 747,442 100% Less: Continuing Appropriation (107,400) 107,400 100% 50% Reserve Policy (15,292,950) (15,292,950) (14,398,284) (894,666)-6% DRAFT Unrestricted Fund Balance - 06/30/23 11,681,548 15,070,150 18,230,415 3,160,265 21.0% Increase/(Decrease) from YE Estimates 9 restricted fund balance for these funds at the end of the fiscal year is approximately $19.1 million. Of this amount, almost $1.8 million or 10% is restricted by City Council Policy: $13,400 for Habitat Restoration Endowment, $59,000 for the Habitat Restoration Fund, $750,000 for Sub-Region One, and $1 million for Abalone Cove Improvement Authority. In addition to the Council policy, these funds have purchase order carryover totaling almost $1.5 million and continuing appropriations of approximately $3.5 million, resulting in an unrestricted fund balance of $12.2 million at year-end. Additional information on purchase order carryover and continuing appropriation requests is discussed next. Equipment Replacement Fund The Equipment Replacement Fund ended the year with a fund balance of approximately $3.2 million. After accounting for the City Council’s policy restricted amount of $2.1 million, the fund ended the year with an unrestricted fund balance of approximately $1.1 million. The City regularly evaluates assets and extends the life of the assets when possible. As such, compared to the year-end estimates, the fund balance ended the year higher than estimated by $534,000 due to fewer equipment replacements by year-end. Employee Pension Service Fund (EPSF) On February 2, 2021, the City Council approved the California Public Employees' Retirement System (CalPERS) Pension Plan Guidelines, which provide a financial plan to address the City’s outstanding pension liability and CalPERS’ continuous change in valuation methodology. Based on the City Council’s discretion, the goal is to transfer funds to the EPSF of at least 10%, but no more than 25%, of the annual General Fund ’s unallocated balance (revenues minus expenditures, including transfers). As a result, the accumulated funds in the EPSF would then relieve the General Fund of payment more than $900,000 of the City’s Unfunded Accrued Liability (UAL). In accordance with the pension guidelines for transparency, during the fiscal year, Staff maintains the separate tracking of the fund’s financial transactions in the EPSF - Fund 682. At the end of FY 2022-23, the EPSF fund ended the year with a $0.8 million balance. This is the first year that the fund was utilized to pay for UAL’s excess payment of $900,000. In compliance with governmental accounting standards, the fund balance of $0.8 million will be included in the General Fund’s fund balance, as part of the annual financial reporting. Is summary, Table 5 on the next page presents a year-end summary of the CIP Fund, Special Revenues and Other Funds, Equipment Replacement Fund, and EPSF Fund. CONTINUED ON THE NEXT PAGE 10 Table 5 – FY 2022-23 CIP Fund, Special Revenue Funds, Other Funds Overall, based on the year-end results presented above, the City has ended another favorable year with solid balances across funds. As part of the City’s year-end closing process, Staff seeks the City Council’s acceptance of the FY 2022-23 Unaudited Year- End Financial Report. Once available, Staff will present the City’s ACFR to the City Council, which includes the final audit results and financial statements. 2. Purchase Order Carryover As part of the year-end process, Staff has completed reviewing purchases that were encumbered in FY 2023-24 but not finished or delivered by June 30, 2023. The total Purchase Order carryover is approximately $6.7 million. Of this amount, $4.4 million or 66% is related to capital projects and $747,442 or 11% is a combination of professional and technical, and repairs and maintenance in the General Fund. The main capital projects that were encumbered in FY 2022-23 and continue into FY 2023-24 are Ladera Linda Community Park, ARPA projects, the Civic Center Master Plan, the Portuguese Bend Landslide Remediation Project, and the Western Avenue project. Additionally, other ongoing encumbered projects include fuel modification, the Housing Element, facilities asset management, and various street and rehabilitation projects. Table 6 on the next page is the summary of the open purchase orders grouped by fund. Additional details for the purchase order requests are presented in Attachment A. CONTINUED ON THE NEXT PAGE Capital Improvement Special Revenues & Other Funds Equipment Replacement Employee Pension Service Beginning Fund Balance - 7/1/2022 $38,115,030 $15,495,345 $2,920,234 $634,608 Add: Revenues* 541,131 14,711,481 327,772 401,992 Add: Transfers-In from General Fund (TOT) 4,982,422 - - - Add: Other Transfers-In from General Fund 1,364,200 465,000 - - Total Revenues 6,887,753 15,176,481 327,772 401,992 Less: Expenditures (10,038,529) (11,319,348) (76,803) (202,210) Less: Transfers-Out - (300,000) - - Total Expenditures (10,038,529) (11,619,348) (76,803) (202,210) DRAFT Ending Fund Balance - 6/30/2023 34,964,254 19,052,478 3,171,203 834,390 Less: Additional Transfers - CIP Ladera (PY Surplus)889,500 - - - Less: City Council Policy (5,000,000) (1,822,400) (2,076,395) - Less: PO Carryover Requests (4,399,781) (1,538,736) - - Less: Continuing Appropriation Requests (2,386,802) (3,467,728) - - DRAFT Unrestricted Fund Balance - 06/30/23 24,067,171 $12,223,614 $1,094,809 $834,390 11 Table 6 – FY 2022-23 Purchase Order Summary (by Fund) To meet budgetary requirements for the projects that were previously encumbered but not completed by year-end, Staff seeks the City Council’s approval to carry over the purchase orders of approximately $6.7 million into FY 2023-24 (Attachment A). The carryover amount has no fiscal impact as it decreases the FY 2022-23 budget and increases the FY 2023-24 budget by the same amount. 3. Continuing Appropriations The FY 2022-23 Continuing Appropriation requests process involves a comprehensive review of expenditure accounts with balances across all funds, with an emphasis on the CIP Fund and Special Revenue Funds. In accordance with governmental accounting standards, the City Council must approve appropriations in FY 2023-24 for projects and programs that were approved in FY 2022-23 but not encumbered by the end of the fiscal year. The majority of the continuing appropriations are typically capital projects that are included in the Five-Year Capital Improvement Program and approved to continue in FY 2023-24. Other requests include operational items such as $22,400 of unanticipated maintenance for vegetation clearing, which was approved to start in FY 2022-23 but not completed until July 2023, an approved $25,000 for a hydroseeding park project expected to be completed in FY 2023-24, and approximately $60,000 from unexpected vacation accrual payout from employee separations. At the end of FY 2022-23, the total for continuing appropriation requests amounts to $5.9 million. The key projects included in this amount are Ladera Linda Community Park, ARPA projects, landslide projects, and street beautification and rehabilitation. Fund No.Fund Name PO Balance 101 General Fund 747,442 202 Gas Tax 19,557 215 Proposition C 296,936 220 Measure R 104,595 221 Measure M 383,163 225 Abalone Cove Sewer District 11,968 330 CIP 4,399,781 332 State Grants 126,973 333 Federal Grants- ARPA 390,832 334 Quimby Park Development 203,402 343 Measure W 1,310 Grand Total $6,685,959 12 Table 7 below is a summary of the continuing appropriations by fund. Additional details for the purchase order requests are presented in Attachment B. Table 7 – FY 2023-24 Continuing Appropriation Requests Staff seeks the City Council’s approval of the Continuing Appropriation Requests of almost $5.9 million. The carryover amount has no fiscal impact as it decreases the FY 2022-23 budget balance and increases the FY 2023-24 budget by the same amount. 4. Fiscal Year 2023-24 First Quarter Financial Report General Fund Revenues The City received just over $6.8 million in General Fund revenues through the first quarter of FY 2023-24, including transfers. Through September 2023, total revenues rose by $1.4 million, or 25%, when compared to the same period one year ago. These results exceed last year’s revenue growth of $0.5 million, or 11%, for the first quarter. The current year- over-year changes are highlighted in Table 8 based on each major revenue source. CONTINUED ON THE NEXT PAGE Fund No.Fund Name Continuing Appropriation Requests 101 General Fund 107,400 204 Gas Tax-Sb1 83,680 211 1911 Act Street Lighting 240,000 215 Proposition C 203,382 220 Measure R 74,625 223 Subregion One Maintenance 15,900 225 Abalone Cove Sewer District 4,000 310 CDBG 120,513 330 CIP 2,386,802 333 Federal Grants-ARPA 2,479,095 334 Quimby Park Development 224,533 285/795 IA Abalone Cove Maintenance 22,000 Grand Total $5,961,931 13 Table 8: 1st Quarter General Fund Revenues – Current Year vs. Prior Year Additionally, this analysis identifies the percentage of revenues received through the first quarter as a percentage of the FY 2023-24 Adopted Budget. This information is provided in Table 9 below. Through September 2023, the $6.8 million received accounts for 17.6% of the $38.8 million in adopted revenues. Compared to last year’s report, the percentage of General Fund revenues received in the first quarter increased by 2.5%. Table 9: FY 2023-24 1st Quarter Revenue Status As shown above, the annual change in first quarter revenues is impacted by the performance of each particular revenue source. In certain cases, the timing of when revenues are received will influence quarterly results, in addition to the changes in economic activity and prices on an annual basis. Further insights into the specific variances are described in greater detail for each revenue category highlighted below . An updated forecast is also provided, if available, based on the current trends. FY 2022-23 FY 2023-24 1st Quarter 1st Quarter Property Tax 390,382$ 97,926$ (292,456)$ -74.9% Transient Occupancy Tax 2,037,843 1,874,134 (163,708) -8.0% Sales Tax 640,428 827,753 187,325 29.2% Permits & Fees 1,035,082 981,367 (53,715) -5.2% Franchise Tax 340,579 340,579 0 0.0% Utility Users Tax 677,062 704,817 27,755 4.1% Other Taxes & Misc. Revenues 255,142 1,934,075 1,678,933 658.0% Subtotal 5,376,517 6,760,651 1,384,134 25.7% Transfers In 75,000 67,500 (7,500) -10.0% Total Revenues $ 5,451,517 $ 6,828,151 $1,376,634 25.3% Revenue Source Variance FY 2023-24 FY 2023-24 Adopted Budget 1st Quarter Property Tax 17,149,500$ 97,926$ 0.6% Transient Occupancy Tax 6,927,900 1,874,134 27.1% Sales Tax 2,855,800 827,753 29.0% Permits & Fees 3,171,500 981,367 30.9% Franchise Tax 2,200,000 340,579 15.5% Utility Users Tax 2,482,200 704,817 28.4% Other Taxes & Misc. Revenues 3,737,900 1,934,075 51.7% Subtotal 38,524,800 6,760,651 17.5% Transfers In 270,000 67,500 25.0% Total Revenues $ 38,794,800 $ 6,828,151 17.6% Revenue Source % of Budget Received 14 Property Tax Property tax revenues came in at roughly $100,000 for the quarter ending September 2023. Compared annually, reported revenues were roughly $292,000, or -75%, below the quarter ending September 2022. This variance is attributed to the timing of remittance for approximately $257,000 in unsecured property tax revenues typically reported in the first quarter. To date, first quarter revenues make up 0.6% of the $17.1 million adopted in FY 2023-24. Additional impacts to this revenue source include the decline in Property Transfer Taxes that continue to result from lower sales volume. As previously reported, this particular item was adjusted during the budget adoption process to align with current trends and remains under Staff’s purview. Overall, annual revenue projections provided by the City’s property tax consultant in November 2023 remain near budgeted figures and do not require adjustments at this time. Transient Occupancy Tax (TOT) TOT revenues totaled nearly $1.9 million through the first quarter, a decline of about $164,000, or -8%, compared to the previous year. Despite the year-over-year decline, revenues as of September 2023 remain approximately $195,000, or 12%, above the first quarter of FY 2021-22. As noted in past reports, the economic rebound in the hospitality and travel industries contributed toward the highest TOT revenues received on record over the last two fiscal years. However, a slowdown in economic activity and increased prices for hotel rooms has led to lower room occupancy rates, and therefore, lower than anticipated revenues. The $1.9 million in TOT revenues represents 27% of the $6.9 million adopted in FY 2023-24. Staff will continue to monitor the current trend for material changes but do not recommend any budget adjustments at this time. Sales Tax Through September, sales tax revenues rose by just over $187,000, or 29%, compared to the first quarter in FY 2022-23. Moreover, revenues totaling nearly $828,000 also make up 29% of the $2.9 million budgeted in FY 2023-24. Prices for most taxable goods have remained elevated despite the disinflation that has occurred over the past year. Consequently, the higher taxable amounts combined with resilient consumers has equated to higher sales tax receipts for the quarter. Staff continue to monitor sales tax trends and will recommend adjustments to budgeted revenues as needed . Permits and Fees Permits and Fees revenues totaled close to $1 million through the first quarter of FY 2023- 24, decreasing slightly by about $54,000, or -5.2%, when compared annually. Revenue from building and safety permits accounted for approximately $636,000, or 65%, of the total revenues within this category, consistent with previous years. Year-to-date through September, the $1 million in revenues received accounts for 31% of the $3.2 million budgeted for FY 2023-24. Given the similar pace of revenues received during this period, no budget adjustments are currently recommended. Franchise Tax Franchise Taxes are levied on the various providers of utility, refuse, and cable services in exchange for use of the City’s public rights-of-way. Revenues collected through the first 15 quarter of FY 2023-24 totaled almost $341,000, with no net change when compared to the prior year period. Moreover, first quarter revenues amount to 15.5% of the $2.2 million budgeted in FY 2023-24. Staff will continue to monitor this revenue source. However, no adjustments to the budget are recommended at this time. Utility Users Tax (UUT) UUT revenues are primarily influenced by weather conditions as well as utility and consumption rates for electricity, gas, and water. For the quarter ending September, UUT revenues totaled just over $700,000 and rose by almost $28,000, or 4.1%, over the same period one year earlier. First quarter revenue results add up to 28% of the $2.5 million budgeted in FY 2023-24. In general, utility prices are susceptible to changes in the economy and have fluctuated over the past year. Nevertheless, UUT revenues remain consistent with the budgeted outlook and do not require changes currently. Other Taxes and Miscellaneous Revenue First quarter revenues in this category came in at $1.9 million, reflecting a substantial increase of $1.7 million, or 658%, over the prior year. However, this variance has primarily occurred due to the fair value adjustment of approximately $982,000 reported in the first quarter. In accordance with the Governmental Accounting Standards Board (GASB), the City’s investments are reported in the accompanying statement of net position and balance sheet at fair value. Changes in fair value that occur during a fiscal year are recognized as revenue from use of money and property such as interest earnings and changes in fair value. To comply with GASB 72 – Fair Value Measurement and Valuation (GASB 72), the unrealized gain at the end of the first quarter is $982,205. This is the value of the increase in the City’s investments that has not been sold or realized. It is important to emphasize that the 658% increase is not an indication of increase in revenues, rather, a compliance entry and the final amount will be determined based on the fair value by June 30, 2024. The remaining majority of revenues in this category were received from golf taxes, rentals and leases, and interest earnings. All three revenue sources have outperformed the prior year’s results and attributed this to the growth observed in this category. Revenues including the fair value adjustment and without the fair value adjustments equal 52% and 25% of the $3.7 million budgeted in FY 2023 -24, respectively. Staff will continue to monitor the various revenue trends in the category. General Fund Expenditures As of September 30, 2023, the total for General Fund expenditures is approximately $8.5 million or 22% of total budget, including transfers out. As shown on Table 1 0 below, compared to the same period last year, the expenditure increased by almost $0.1 million or 2%. The increases for all categories are aligned with the City’s adopted budget such as ongoing and new repairs and maintenance, on-call services, general liabilities insurance, and equipment replacement charges. The significant drop in capital in FY 2023-24 is related to a one-time capital purchase of the Lower Filiorum and Plumtree properties in FY 2022-23. 16 Table 10 provides a comparison of the first quarters in FY 2022-23 and FY 2023-24. Table 10: First Quarter – FY 2022-23 vs. FY 2023-24 A brief summary of the increased activities is discussed below. Personnel Costs At the end of the first quarter, salaries ended at approximately $1.9 million or 19% of the FY 2023-24 Adopted Budget. Compared to the prior year, this category is approximately $43,600 or 2% lower. The variance is in line with vacant positions during the first quarter of the fiscal year. This figure is expected to rise and eventually align with the adopted budget, as several vacant positions in Public Works were filled in the second quarter of the year. On the other hand, the benefits ended higher than the previous year at approximately $23,630 or 3%. This is mainly due to the increase of the first quarter payment of the CalPERS unfunded liability payment. Non-Personnel Costs At the end of the first quarter, the non-personnel categories ended at approximately $4.4 million or 15% of the FY 2023-24 Adopted Budget. This category includes legal services, the Sheriff’s Department contract, repairs and maintenance, professional and technical, supplies, training and conference, capital, and miscellaneous expense. The miscellaneous expense includes equipment replacement charges and general liabilities insurance premium. Overall, as anticipated from increased citywide activities, the non-personnel costs are higher by almost $392,000 or 10% compared to the same period as last year. The increased amounts are from building maintenance such as plumbing, vegetation clearing at open space, and temporary contract services for vacant positions at various departments such as Public Works, Community Development, and Finance. The increases are anticipated and aligned with the adopted budget. Additionally, compared to the same period as last year, the Sheriff contract increased by $696,300 or 58%. This increase is mainly due to the timing of disbursements, as the prior year’s actuals only Expenditure Type 1st Quarter FY 2022-23 1st Quarter FY 2023-24 Salaries $1,894,237 1,850,656$ (43,581)$ -2% Benefits 750,871 774,501 23,630$ 3% Sheriff Contract 1,208,100 1,904,438 696,339$ 58% Legal Services 295,239 231,487 (63,752)$ -22% Supplies 117,468 107,743 (9,725)$ -8% Professional and Technical 476,494 759,328 282,834$ 59% Repairs 512,013 894,244 382,231$ 75% Training and Conference 68,854 77,013 8,159$ 12% Capital 1,012,417 214 (1,012,203)$ 100% Misc. Expense 344,808 452,677 107,869$ 31% Transfers-Out 1,647,225 1,436,700 (210,525)$ -13% Grand Total $8,327,726 $8,489,001 $161,275 2% Variance 17 included two months of payments, while in FY 2023-24, the City received the invoice in a timely manner for the three months of services. Transfers-Out At the end of the first quarter, Transfers-Out ended at approximately $1.4 million or 25% of the FY 2023-24 Adopted Budget. Compared to the same period last year, this category is almost $210,500 or 13% lower than the prior year. This is aligned with the adopted budget of $5.7 million. Table 11 below summarizes FY 2023-24 expenditures and the percentage of expenditures over budget for the period ending September 2023. Table 11: FY 2023-24 General Fund Status Report - Expenditures Overall, at the end of the FY 2023-24 first quarter, the City’s General Fund expenditures are on track at 22% spent with no significant changes or adjustments to report. Similar to the City’s process annually, Staff will continue to monitor all categories and if applicable, report any significant changes in future quarterly reports. As such, at this time, Staff recommends receiving and filing the General Fund’s FY 2023- 24 first quarter report. ADDITIONAL INFORMATION: ARPA Fund As of December 1, 2023, ARPA’s total expenditures are approximately $5.9 million (see table below) or 60% of the $9.9 million ARPA funds. According to ARPA requirements, the City must secure a contract for any ARPA projects no later than December 31, 2024. Expenditure Type FY 2023-24 Adopted Budget* 1st Quarter Actuals % Expenditures Salaries $9,890,400 1,850,656$ 19% Benefits 3,755,300 774,501$ 21% Sheriff Contract 7,872,000 1,904,438$ 24% Legal Services 940,000 231,487$ 25% Supplies 693,400 107,743$ 16% Professional & Technical 3,932,300 759,328$ 19% Repairs 4,639,600 894,244$ 19% Training & Conference 414,800 77,013$ 19% Capital 26,000 214$ 1% Misc. Expense 1,349,700 452,677$ 34% Transfers-Out 5,746,800 1,436,700$ 25% Grand Total $39,260,300 $8,489,001 22% 18 Subsequently, the City has until December 31, 2026 to spend the allocated funds. Over the next few months, Staff will reassess the remaining allocation of projects for $4 million, ensuring all funds are expended within the given timeframe. Staff will continue to monitor and if needed, present any modifications to the program during the budget workshops in April through June. FY 2024-25 Budget Process At its January 16, 2024 meeting, the City Council will be asked to approve the budget calendar for FY 2024-25. The budget process will begin with a Goals Workshop, followed by workshops on the General Fund and Capital Improvement Program. CONCLUSION: At the end of FY 2022-23, the results show another favorable year for the City’s General Fund ending with an unallocated balance of over $4 million by generating more revenue than expected and spending less than year-end estimates. Revenues ended the year almost $1.3 million or 3.4% above expectations largely due to sustained economic growth and a resilient consumer. Property taxes bolstered the City’s overall revenues, experiencing an annual growth rate of 5.5% and maintaining its historic rate of 4%. TOT fell slightly when compared to previous estimates but still managed to post the highest revenues on record by year-end. All other major General Fund revenue sources finished above expectations in FY 2022-23, primarily due to the higher tax base resulting from persistent inflation. For expenditures, the City maintained its long history of fiscal discipline by monitoring spending, staying within budget, and identifying savings, when possible, in FY 2022-23. The expenditures ended the year lower than year-end estimates by almost $1.8 million or 5%. A portion of the underspent budget is also due to ongoing projects that are expected PROJECTS Project Code FY 2023-24 Budget YTD Expenditures YTD Expenditures % Arterial @ Silver Spur North 8843 940,000 874,407 93% Crenshaw Blvd. Rehab 8808 500,000 0 0% Emergency Preparedness 8007 325,000 0 0% IT - Hesse Park Technology Imp 8006 270,000 34,950 13% IT- Citywide Technology Improv 8005 250,000 195,071 78% Ladera Linda Community Cntr 8405 4,156,000 4,155,659 100% Park Monument Signs 8424 480,093 474,990 99% PVIC Restrooms Improvements 8508 408,750 35,600 9% SDDIP Pvds At Peppertree 8715 11,000 11,000 100% Western Beautification 8840 2,593,290 135,000 5% TOTAL EXPENDITURES 12-1-23 $9,934,133 $5,916,677 60% 19 to be completed in FY 2023-24. As such, the City’s General Fund’s fund balance increased by almost $3.1 million or almost 10% from the prior year. After accounting for the 50% City Council policy reserve, the previous year’s unallocated balance transfers, purchase order carryover, and continuing appropriations, the General Fund ended the year with approximately $18.2 million in unrestricted fund balance, an increase of $3.2 million or 21% over year-end. As previously mentioned, the increase of $3.2 million in unrestricted fund balance is the available amount that may be appropriated by the City Council for building reserves for future needs, critical projects and addressing unforeseen expenditures. Moreover, the CIP’s fund balance ended at almost $35 million with an unrestricted fund balance of approximately $24.1 million, after deducting the City Council policy reserve of $5 million and requests for purchase orders and continuing appropriations. Additionally, the City’s Special Revenue Funds and Other Funds ended the year at $19.1 million with an unrestricted fund balance of over $12.2 million, net of required reserves, purchase order carryover, and continuing appropriations. Meanwhile the Equipment Replacement Fund’s balance ended at almost $3.2 million with an unrestricted fund balance of over $1.1 million. Finally, the EPSF ended the year with an unrestricted fund balance of $0.8 million. In the final section of the report, Staff also provided the General Fund’s first quarter results for FY 2023-24. In summary, actuals through September 2023 reflect an overall increase in revenues when compared to the same period one year ago. Through September, City revenues totaled $6.8 million, or 17.6%, of the adopted budget and spent approximately $6.1 million or 19% of the adopted budget. Overall, total revenues are up by $1.4 million, or 25%, compared to the previous quarter as a result of strong sales tax receipts, rental and lease revenue, and interest earnings. For the City’s expenditures, as anticipated, the first quarter ended higher than last year by almost $0.2 million or 2%. This result was expected due to increased activities from repairs and maintenance, filled vacancies, and on-call services. Following the City's annual process, Staff will cautiously monitor all categories and, if necessary, report any significant changes in upcoming quarterly reports. ALTERNATIVES: In addition to the Staff recommendation, the following alternative action s are available for the City Council’s consideration: 1. Take other action, as deemed appropriate. 20 City of Rancho Palos Verdes Purchase Order Carryover FY 2022-23 ACCOUNT NUMBER Fund FUND DESC Department Name ACCT DESCRIPTION VENDOR NUMBER VENDOR NAME PO NUMBER LINE OPEN AMOUNT PO OPEN AMOUNT DESCRIPTION 101-400-1311- 6102 101 General Fund City Clerk Election City Clerk Election 2851 ICON ENTERPRISES, INC.20210226 14,643 14,643 CC RECODIFICATION OF MUNICIPAL CODE 101-400-1450- 5101 101 General Fund Human Resources Human Resources 2438 PUBLIC SECTOR PERSONNEL CONSULTANTS, INC. 20220229 5,000 5,000 FY21-22 PSPC CLASS & COMP STUD 101-400-1450- 5117 101 General Fund Human Resources Human Resources 382 PECKHAM & MCKENNEY 20230338 8,300 8,300 FY22-23 RECRUITMENT- COMMUNITY 101-400-1470- 5101 101 General Fund Information Technology - Data Information Technology - Data 6 RAMUNDSEN SUPERIOR HOLDINGS, LLC. 20220250 23,195 23,195 FY21-22 TRAKIT ASSESSMENT 101-400-1470- 5101 101 General Fund Information Technology - Data Information Technology - Data 1478 FORTECH, LLC 20230262 2,228 2,228 FY22-23 IT CONSULTING 101-400-1470- 5101 101 General Fund Information Technology - Data Information Technology - Data 2525 SECURITYMETRICS, INC 20220291 3,440 3,440 FY21-22 VALIDATED PCI SAQ ASSESSMENT 101-400-1480- 5201 101 General Fund Information Technology - Voice Information Technology - Voice 1665 AMS.NET, INC 20230261 6,692 6,692 FY22-23 PHONE SYSTEM LICENSING 101-400-3110- 5101 101 General Fund Public Works Administration Public Works Administration 456 HARRIS & ASSOCIATES 20230354 5,445 5,445 FY22-23 LLMD ANNUAL REPORT 101-400-3110- 5101 101 General Fund Public Works Administration Public Works Administration 2436 INTEGRATED ENGINEERING MANAGEMENT 20220276 6,810 6,810 FY21-22 RETAINING WALL CREST 101-400-3110- 5101 101 General Fund Public Works Administration Public Works Administration 2535 TRANSTECH ENGINEERS, INC. 20230136 2,855 2,855 FY22-23 UPDATE CONTRACT SERVICES 101-400-3110- 5101 101 General Fund Public Works Administration Public Works Administration 2535 TRANSTECH ENGINEERS, INC. 20230137 10,024 10,024 FY22-23 WESTERN AVE GENERAL PM 101-400-3120- 5101 101 General Fund Traffic Management Traffic Management 52 KOA CORPORATION 20210232 397 397 FY20-21 TRAFFIC CALMING PLANS 101-400-3120- 5101 101 General Fund Traffic Management Traffic Management 2535 TRANSTECH ENGINEERS, INC. 20230353 134,573 134,573 FY22-23 CITY-WIDE TRAFFIC PROJ 101-400-3130- 5101 101 General Fund Storm Water Quality Storm Water Quality 1732 KDM MERIDIAN 20230115 568 568 FY22-23 LAND SURVEY-OCEAN CRST 101-400-3130- 5101 101 General Fund Storm Water Quality Storm Water Quality 1732 KDM MERIDIAN 20230219 5,546 5,546 FY22-23 RECORD OF SURVEY-OCEAN 101-400-3140- 5106 101 General Fund Building Maintenance Building Maintenance 2631 APLPD HOLDCO, INC. & SUBSIDIARY 20230271 4,269 4,269 FY22-23 PVIC EMERGENCY STORAGE A-1 City of Rancho Palos Verdes Purchase Order Carryover FY 2022-23 ACCOUNT NUMBER Fund FUND DESC Department Name ACCT DESCRIPTION VENDOR NUMBER VENDOR NAME PO NUMBER LINE OPEN AMOUNT PO OPEN AMOUNT DESCRIPTION 101-400-3140- 5201 101 General Fund Building Maintenance Building Maintenance 1793 ATI RESTORATION, LLC 20230312 29,852 29,852 FY22-23 PVIC FLOOD RESTORATION 101-400-3140- 5201 101 General Fund Building Maintenance Building Maintenance 2436 INTEGRATED ENGINEERING MANAGEMENT 20230313 5,933 5,933 FY22-23 INSPECTION OF PVIC RESTROOM 101-400-3140- 5201 101 General Fund Building Maintenance Building Maintenance 2670 EFI GLOBAL, INC.20230324 11,940 11,940 FY22-23 TESTING OF PVIC FLOOD 101-400-3160- 5101 101 General Fund Sewer Maintenance Sewer Maintenance 1074 NV5, INC.20230356 5,380 5,380 FY22-23 GENERAL ORDER COMPLIANCE 101-400-3180- 5201 101 General Fund Street Landscape Maintenance Street Landscape Maintenance 3187 VIGILANT SOLUTIONS, LLC.20230240 5,000 5,000 FY22-23 ALPR RELOCATION 101-400-3230- 5101 101 General Fund Fuel Modification Fuel Modification 1294 PALOS VERDES PENINSULA LAND CONSERVANCY 20230160 2,735 2,735 FY22-23 BIRD SURVEYS FOR FUEL MOD 101-400-3230- 5201 101 General Fund Fuel Modification Fuel Modification 2142 FIRE GRAZERS, INC.20230024 4,422 4,422 FY22-23 FUEL MOD- GOAT GRAZING 101-400-3230- 5201 101 General Fund Fuel Modification Fuel Modification 3269 STAY GREEN INC.20230297 202,775 202,775 FY22-23 FUEL MOD HAND TRIMMING 101-400-4120- 5101 101 General Fund Planning Planning 19 E.S.A.20210206 2,527 2,527 FY21 HOUSING ELEMENT PROF SVS 101-400-4120- 5101 101 General Fund Planning Planning 19 E.S.A.20230139 29,340 29,340 FY22-23 HE PROJECT - AMENDED E 101-400-4120- 5101 101 General Fund Planning Planning 501 DUDEK 20230291 101,901 101,901 FY22-23 HOUSING ELEMENT PROJEC 101-400-4120- 5101 101 General Fund Planning Planning 2194 COUNTY OF LOS ANGELES 20230290 19,677 19,677 FY22-23 LARS (UPDATE GIS SERVICE 101-400-4120- 5101 101 General Fund Planning Planning 3028 MICHAEL BAKER INTERNATIONAL, INC. 20230138 60,628 60,628 FY22-23 PLANNING SERVICES 101-400-5122- 5101 101 General Fund Open Space Management Open Space Management 616 COTTON, SHIRES AND ASSOCIATES, INC. 20230298 2,599 2,599 FY22-23 GEOLOGICAL- GEOTECH SUPPORT 101-400-5122- 5101 101 General Fund Open Space Management Open Space Management 1438 ALTA PLANNING + DESIGN, INC 20220271 3,853 3,853 FY21-22 TRAILS NETWORK PLAN 101-400-5416- 5101 101 General Fund Parking Enforcement Parking Enforcement 2132 PARKMOBILE, LLC 20230333 4,404 4,404 FY22-23 DEL CERO PARKING APP 101-400-6120- 5201 101 General Fund Special Programs Special Programs 3187 VIGILANT SOLUTIONS, LLC.20230373 20,493 20,493 FY22-23 VIGILANT SOLUTIONS A-2 City of Rancho Palos Verdes Purchase Order Carryover FY 2022-23 ACCOUNT NUMBER Fund FUND DESC Department Name ACCT DESCRIPTION VENDOR NUMBER VENDOR NAME PO NUMBER LINE OPEN AMOUNT PO OPEN AMOUNT DESCRIPTION 202-400-8844- 8001 202 Gas Tax Pavement Mgmt - Triennial Pavement Mgmt - Triennial 2592 BUCKNAM, PETER JOSEPH 20220176 19,557 19,557 FY21-22 PAVEMENT MGMT PROGRAM 215-400-8302- 8001 215 Proposition C Portuguese Bend Resurface Portuguese Bend Resurface 2379 HOUT CONSTRUCTION SERVICES, INC. 20220202 3,223 35,744 FY21-22 PBLS PROJECT MANAGEMENT 215-400-8302- 8005 215 Proposition C Portuguese Bend Resurface Portuguese Bend Resurface 2534 FEHR & PEERS 20230220 1,192 1,192 FY22-23 DESIGN STRIPING & SIGN 215-400-8809- 8005 215 Proposition C Western Ave. Traffic Congest Western Ave. Traffic Congest 362 STATE OF CA, DEPT OF TRANSPORTATION 20220184 25,000 130,000 FY21-22 WESTERN AVE RIGHT-TURN 215-400-8809- 8804 215 Proposition C Western Ave. Traffic Congest Western Ave. Traffic Congest 362 STATE OF CA, DEPT OF TRANSPORTATION 20220184 105,000 130,000 FY21-22 WESTERN AVE RIGHT-TURN 220-400-8304- 8001 220 Measure R Pb Landslide Area Strategic Pb Landslide Area Strategic 1851 CHAMBERS GROUP INC.20200268 81,638 81,638 FY19-20 EIR PB LANDSLIDE MITIG 220-400-8843- 8801 220 Measure R Arterial @ Silver Spur North Arterial @ Silver Spur North 16 WILLDAN ENGINEERING 20220211 22,957 22,957 FY21-22 PROF SRV ARTERIAL REHAB 221-400-8809- 8001 221 Measure M Western Ave. Traffic Congest Western Ave. Traffic Congest 2535 TRANSTECH ENGINEERS, INC. 20230225 63,455 63,455 FY22-23 PM COORDINATION 221-400-8809- 8001 221 Measure M Western Ave. Traffic Congest Western Ave. Traffic Congest 2565 ITERIS, INC.20230346 319,708 319,708 FY22-23 COMPREHENSIVE TRAFFIC 225-400-0000- 5101 225 Abalone Cove Sewer District Unassigned Unassigned 456 HARRIS & ASSOCIATES 20230207 8,600 8,600 FY22-23 SEWER SYSTEM MGT PLAN 225-400-0000- 5101 225 Abalone Cove Sewer District Unassigned Unassigned 2379 HOUT CONSTRUCTION SERVICES, INC. 20230190 2,119 2,119 FY22-23 SANITARY SEWER ASSET MGMT 225-400-0000- 5101 225 Abalone Cove Sewer District Unassigned Unassigned 2379 HOUT CONSTRUCTION SERVICES, INC. 20230191 1,248 1,248 FY22-23 SEWER MAINT & OPS COST 330-400-8202- 8001 330 CIP Abalone Cove Sewer Rehab Abalone Cove Sewer Rehab 2379 HOUT CONSTRUCTION SERVICES, INC. 20230171 1,959 1,959 FY22-23 ABALONE COVE SANITARY 330-400-8304- 8001 330 CIP Pb Landslide Area Strategic Pb Landslide Area Strategic 1479 GEOLOGIC ASSOCIATES, INC. 20220296 1,495 1,495 FY21-22 ON-CALL PBLS MITIGATION 330-400-8304- 8001 330 CIP Pb Landslide Area Strategic Pb Landslide Area Strategic 2379 HOUT CONSTRUCTION SERVICES, INC. 20220202 18,761 35,744 FY21-22 PBLS PROJECT MANAGEMENT 330-400-8304- 8005 330 CIP Pb Landslide Area Strategic Pb Landslide Area Strategic 1479 GEOLOGIC ASSOCIATES, INC. 20230320 3,224 3,224 FY22-23 ON-CALL CONSULTING & T 330-400-8304- 8005 330 CIP Pb Landslide Area Strategic Pb Landslide Area Strategic 1650 LSA ASSOCIATES, INC.20230201 9,021 9,021 FY22-23 PBLS REMEDIATION EIR 330-400-8304- 8005 330 CIP Pb Landslide Area Strategic Pb Landslide Area Strategic 2379 HOUT CONSTRUCTION SERVICES, INC. 20230296 2,412 2,412 FY22-23 LANDSLIDE MITIGATION A 330-400-8405- 8001 330 CIP Ladera Linda Community Cntr Ladera Linda Community Cntr 2505 GILMAN CONSTRUCTION MEDIA LLC 20220281 905 905 FY21-22 LL CONSTRUCTION WEB CA A-3 City of Rancho Palos Verdes Purchase Order Carryover FY 2022-23 ACCOUNT NUMBER Fund FUND DESC Department Name ACCT DESCRIPTION VENDOR NUMBER VENDOR NAME PO NUMBER LINE OPEN AMOUNT PO OPEN AMOUNT DESCRIPTION 330-400-8405- 8403 330 CIP Ladera Linda Community Cntr Ladera Linda Community Cntr 2416 AMG & ASSOCIATES, INC.20220215 3,959,288 3,959,288 FY21-22 CONSTRUCT LADERA LINDA 330-400-8420- 8802 330 CIP Signage Program Signage Program 1294 PALOS VERDES PENINSULA LAND CONSERVANCY 20190296 15,196 15,196 FY18-19 NATURE PRESERVE ENTRY 330-400-8423- 8001 330 CIP Rattlesnake Trail Rattlesnake Trail 2663 SUNBEAM SOLAR 20230238 877 877 FY22-23 CM AND INSP FOR RATTLE 330-400-8503- 8001 330 CIP Civic Center Civic Center 616 COTTON, SHIRES AND ASSOCIATES, INC. 20230298 1 1,602 FY22-23 GEOLOGICAL- GEOTECH SUPPORT 330-400-8503- 8001 330 CIP Civic Center Civic Center 1241 M. ARTHUR GENSLER JR. & ASSOCIATES, INC. 20220234 2,378 2,378 FY22-23 CIVIC CENTER PRELIMS 330-400-8503- 8001 330 CIP Civic Center Civic Center 1720 KOSMONT TRANSACTIONS SERVICES, INC. 20230381 13,321 13,321 FY22-23 RPV CIVIC CENTER MA SE 330-400-8840- 8101 330 CIP Western Beautification Western Beautification 2731 NUVIS 20230267 30,075 21,315 FY22-23 LANDSCAPE ARCHITECTURE 330-400-8503- 8001 330 CIP Civic Center Civic Center 3094 GRIFFIN STRUCTURES, INC.20220235 21,857 21,857 FY22-23 CIVIC CENTER PROJECT M 330-400-8509- 8001 330 CIP Facilities Asset Mgmt Program Facilities Asset Mgmt Program 2331 BUREAU VERITAS TECHNICAL ASSESSMENTS LLC 20220177 13,317 13,317 FY21-22 FACILITIES ASSET MANAG 330-400-8708- 8001 330 CIP Altamira Canyon Drainage Altamira Canyon Drainage 2379 HOUT CONSTRUCTION SERVICES, INC. 20220202 13,760 35,744 FY21-22 PBLS PROJECT MANAGEMEN 330-400-8808- 8001 330 CIP Crenshaw Blvd. Rehab Crenshaw Blvd. Rehab 2535 TRANSTECH ENGINEERS, INC. 20230103 83,148 83,148 FY22-23 PROJECT MGMT FOR CRENSHAW 330-400-8840- 8001 330 CIP Western Beautification Western Beautification 2731 NUVIS 20230267 124,846 124,846 FY22-23 LANDSCAPE ARCHITECTURE 330-400-8845- 8005 330 CIP Traffic Calming - Pv Preserve Traffic Calming - Pv Preserve 2137 GENERAL TECHNOLOGIES AND SOLUTIONS (GTS) LLC 20230276 2,685 2,685 FY22-23 TRAFFIC/PARKING STUDY- 330-400-8846- 8005 330 CIP Traffic Calming - Citywide Traffic Calming - Citywide 2137 GENERAL TECHNOLOGIES AND SOLUTIONS (GTS) LLC 20230257 2,215 2,215 FY22-23 UPDATE TRAFFIC CALMING 330-400-8846- 8005 330 CIP Traffic Calming - Citywide Traffic Calming - Citywide 2137 GENERAL TECHNOLOGIES AND SOLUTIONS (GTS) LLC 20230361 6,352 6,352 FY22-23 ACTIVE MONITORING HAWT 330-400-8846- 8802 330 CIP Traffic Calming - Citywide Traffic Calming - Citywide 2421 ECONOLITE SYSTEMS, INC.20230327 11,145 11,145 FY22-23 TRAFFIC CALMING IMPROV A-4 City of Rancho Palos Verdes Purchase Order Carryover FY 2022-23 ACCOUNT NUMBER Fund FUND DESC Department Name ACCT DESCRIPTION VENDOR NUMBER VENDOR NAME PO NUMBER LINE OPEN AMOUNT PO OPEN AMOUNT DESCRIPTION 330-400-8853- 8005 330 CIP Retaining Wall @ 3001 Crest Rd Retaining Wall @ 3001 Crest Rd 2615 BIGGS CARDOSA ASSOCIATES, INC 20230177 29,738 29,738 FY22-23 3001 CREST RD DESIGN & 332-400-4120- 5101 332 State Grants Planning Planning 501 DUDEK 20220125 126,973 126,973 FY21-22 MIXED-USE OVERLAY ZONING 333-400-8005- 8001 333 Federal Grants- Arpa It- Citywide Technology Improv It- Citywide Technology Improv 1423 SHI INTERNATIONAL CORP.20220232 960 960 FY 21-22 CH NETWORK UPGRADE- CO 333-400-8006- 8101 333 Federal Grants- Arpa It - Hesse Park Technology Imp It - Hesse Park Technology Imp 746 CASHEL CORPORATION 20230242 2,526 2,526 FY22-23 HESSE PARK UPGRADES 333-400-8405- 8001 333 Federal Grants- Arpa Ladera Linda Community Cntr Ladera Linda Community Cntr 3094 GRIFFIN STRUCTURES, INC.20220115 85,708 85,708 FY21-22 LADERA LINDA PROJ. & C 333-400-8405- 8008 333 Federal Grants- Arpa Ladera Linda Community Cntr Ladera Linda Community Cntr 2418 ASSOCIATED SOILS ENGINEERING, INC. 20220218 37,375 37,375 FY21-22 GEOTECH SRV- LADERA LI 333-400-8424- 8802 333 Federal Grants- Arpa Park Monument Signs Park Monument Signs 16 WILLDAN ENGINEERING 20230189 1,207 1,207 FY22-23 VARIOUS GATEWAY SIGNS 333-400-8424- 8802 333 Federal Grants- Arpa Park Monument Signs Park Monument Signs 1643 FRANK & SON, INC.20230161 132,329 132,329 FY22-23 CITY ENTRY & CITY PARK 333-400-8508- 8005 333 Federal Grants- Arpa Pvic Restrooms Improvements Pvic Restrooms Improvements 2295 HOUSTON/TYNER, A PROFESSIONAL ARCHITECTURAL CORP 20220157 7,000 7,000 FY21-22 PSA FOR PVIC RESTROOM 333-400-8840- 8001 333 Federal Grants- Arpa Western Beautification Western Beautification 2535 TRANSTECH ENGINEERS, INC. 20230086 84,690 84,690 FY22-23 PROJECT MGMT WESTERN A 333-400-8843- 8001 333 Federal Grants- Arpa Arterial @ Silver Spur North Arterial @ Silver Spur North 2535 TRANSTECH ENGINEERS, INC. 20230102 39,038 39,038 FY22-23 PM SILVER SPUR NORTH O 334-400-8405- 8004 334 Quimby Park Development Ladera Linda Community Cntr Ladera Linda Community Cntr 1377 JOHNSON FAVARO, LLP 20190312 96,000 96,000 FY18-19 LADERA LINDA ARCHITECT 334-400-8405- 8006 334 Quimby Park Development Ladera Linda Community Cntr Ladera Linda Community Cntr 2419 SMITH-EMERY LABORATORIES, INC 20220217 106,889 106,889 FY21-22 INSPECTION & MATERIALS 334-400-8405- 8099 334 Quimby Park Development Ladera Linda Community Cntr Ladera Linda Community Cntr 160 MOBILE MINI, INC.20220210 513 513 FY21-22 PARK/RANGERS STORAGE 343-400-3130- 5101 343 Measure W Storm Water Quality Storm Water Quality 116 JOHN L. HUNTER & ASSOCIATES, INC. 20230229 1,310 1,310 FY22-23 PRESENTATION TO SWRCB TOTAL PO CARRYOVER $ 6,685,959 A-5 ATTACHMENT B CITY OF RANCHO PALOS VERDES FY 2022-23 CONTINUING APPROPRIATION REQUEST ACCOUNT FUND FUND NAME PROGRAM DESCRIPTION OBJECT CODE DESCRIPTION CONTINUING APPROPRIATION REQUEST JUSTIFICATION 101-400-2999- 4901 101 General Fund Non-Departmental General Fund Operating 107,400 Hydroseeding for parks, vegetation removal for trais, leave buyout from employee separations. 330-400-8304- 8001 330 CIP Pb Landslide Area Strategic Landslide - Prof/Tech 117,685 Ongoing project. Included in the Five-Year Capital Improvement Program. 211-400-0000- 5304 211 1911 Act Street Lighting Unassigned Electricity 240,000 Maintenance/utilities. 333-400-8424- 8802 333 Federal Grants-ARPA Park Monument Signs Other Improvements 6,264 Final invoice for NOC in FY 23-24. 330-400-8503- 8001 330 CIP Civic Center Professional/Tech Services 259,976 Ongoing project. Included in the Five-Year Capital Improvement Program. 334-400-8405- 8004 334 Quimby Park Development Ladera Linda Community Cntr Architecture Design Services 224,533 Ongoing project. Included in the Five-Year Capital Improvement Program. 330-400-8840- 8001 330 CIP Western Beautification Professional/Tech Services 38,684 Ongoing project. Included in the Five-Year Capital Improvement Program. 330-400-8304- 8005 330 CIP Pb Landslide Area Strategic Engineering Design Services 648,596 Ongoing project. Included in the Five-Year Capital Improvement Program. 330-400-8846- 8005 330 CIP Traffic Calming - Citywide Engineering Design Services 83,541 Ongoing project. Included in the Five-Year Capital Improvement Program. 223-400-0000- 5302 223 Subregion One Maintenance Unassigned Water 15,000 Maintenance/utilities. 795-400-0000- 5304 795 IA Abalone Cove Maintenance Unassigned Electricity 12,000 Maintenance/utilities. 333-400-8843- 8001 333 Federal Grants-ARPA Arterial @ Silver Spur North Professional/Tech Services 36,000 Ongoing project. Included in the Five-Year Capital Improvement Program. B-1 ATTACHMENT B CITY OF RANCHO PALOS VERDES FY 2022-23 CONTINUING APPROPRIATION REQUEST ACCOUNT FUND FUND NAME PROGRAM DESCRIPTION OBJECT CODE DESCRIPTION CONTINUING APPROPRIATION REQUEST JUSTIFICATION 330-400-8405- 8101 330 CIP Ladera Linda Community Cntr Equipment & Furniture 210,617 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8006- 8101 333 Federal Grants-ARPA It - Hesse Park Technology Imp Equipment & Furniture 235,050 Ongoing project. Included in the Five-Year Capital Improvement Program. 285-400-0000- 5304 285 IA Abalone Cove Maintenance Unassigned Electricity 4,000 Maintenance/utilities. 285-400-0000- 5101 285 IA Abalone Cove Maintenance Unassigned Professional/Tech Services 6,000 Audit services. 330-400-8202- 8001 330 CIP Abalone Cove Sewer Rehab Professional/Tech Services 210,750 Ongoing project. Included in the Five-Year Capital Improvement Program. 225-400-0000- 5304 225 Abalone Cove Sewer District Unassigned Electricity 4,000 Maintenance/utilities. 215-400-8302- 8005 215 Proposition C Portuguese Bend Resurface Engineering Design Services 10,782 Ongoing project. Included in the Five-Year Capital Improvement Program. 223-400-0000- 5304 223 Subregion One Maintenance Unassigned Electricity 900 Maintenance/utilities. 333-400-8715- 8001 333 Federal Grants-ARPA Sddip Pvds At Peppertree Professional/Tech Services 29,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8715- 8005 333 Federal Grants-ARPA Sddip Pvds At Peppertree Engineering Design Services 40,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8715- 8006 333 Federal Grants-ARPA Sddip Pvds At Peppertree Inspection Services 80,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8715- 8802 333 Federal Grants-ARPA Sddip Pvds At Peppertree Other Improvements 875,000 Ongoing project. Included in the Five-Year Capital Improvement Program. B-2 ATTACHMENT B CITY OF RANCHO PALOS VERDES FY 2022-23 CONTINUING APPROPRIATION REQUEST ACCOUNT FUND FUND NAME PROGRAM DESCRIPTION OBJECT CODE DESCRIPTION CONTINUING APPROPRIATION REQUEST JUSTIFICATION 333-400-8843- 8005 333 Federal Grants-ARPA Arterial @ Silver Spur North Engineering Design Services 84,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8843- 8006 333 Federal Grants-ARPA Arterial @ Silver Spur North Inspection Services 120,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8843- 8802 333 Federal Grants-ARPA Arterial @ Silver Spur North Other Improvements 557,593 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8005- 8001 333 Federal Grants-ARPA It- Citywide Technology Improv Professional/Tech Services 4,557 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8005- 8101 333 Federal Grants-ARPA It- Citywide Technology Improv Equipment & Furniture 46,631 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8007- 8001 333 Federal Grants-ARPA Emergency Preparedness Professional/Tech Services 100,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8007- 8101 333 Federal Grants-ARPA Emergency Preparedness Equipment & Furniture 225,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8508- 8001 333 Federal Grants-ARPA Pvic Restrooms Improvements Professional/Tech Services 15,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 333-400-8508- 8006 333 Federal Grants-ARPA Pvic Restrooms Improvements Inspection Services 25,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 330-400-8846- 8006 330 CIP Traffic Calming - Citywide Inspection Services 25,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 330-400-8846- 8802 330 CIP Traffic Calming - Citywide Other Improvements 265,064 Ongoing project. Included in the Five-Year Capital Improvement Program. B-3 ATTACHMENT B CITY OF RANCHO PALOS VERDES FY 2022-23 CONTINUING APPROPRIATION REQUEST ACCOUNT FUND FUND NAME PROGRAM DESCRIPTION OBJECT CODE DESCRIPTION CONTINUING APPROPRIATION REQUEST JUSTIFICATION 330-400-8708- 8001 330 CIP Altamira Canyon Drainage Professional/Tech Services 93,660 Ongoing project. Included in the Five-Year Capital Improvement Program. 330-400-8708- 8003 330 CIP Altamira Canyon Drainage Environmental Review 350,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 330-400-8845- 8005 330 CIP Traffic Calming - Pv Preserve Engineering Design Services 48,150 Ongoing project. Included in the Five-Year Capital Improvement Program. 330-400-8846- 8001 330 CIP Traffic Calming - Citywide Professional/Tech Services 5,080 Ongoing project. Included in the Five-Year Capital Improvement Program. 330-400-8302- 8802 330 CIP Portuguese Bend Resurface Other Improvements 30,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 310-400-8841- 8001 310 CDBG Ada-Redondela Dr Area Professional/Tech Services 11,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 310-400-8841- 8005 310 CDBG Ada-Redondela Dr Area Engineering Design Services 26,072 Ongoing project. Included in the Five-Year Capital Improvement Program. 310-400-8841- 8006 310 CDBG Ada-Redondela Dr Area Inspection Services 10,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 310-400-8841- 8802 310 CDBG Ada-Redondela Dr Area Other Improvements 73,441 Ongoing project. Included in the Five-Year Capital Improvement Program. 220-400-8848- 8006 220 Measure R Arterial @ Silver Spur South Inspection Services 35,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 220-400-8848- 8805 220 Measure R Arterial @ Silver Spur South Residential St Improvements 39,625 Ongoing project. Included in the Five-Year Capital Improvement Program. B-4 ATTACHMENT B CITY OF RANCHO PALOS VERDES FY 2022-23 CONTINUING APPROPRIATION REQUEST ACCOUNT FUND FUND NAME PROGRAM DESCRIPTION OBJECT CODE DESCRIPTION CONTINUING APPROPRIATION REQUEST JUSTIFICATION 215-400-8302- 8006 215 Proposition C Portuguese Bend Resurface Inspection Services 20,100 Ongoing project. Included in the Five-Year Capital Improvement Program. 215-400-8837- 8005 215 Proposition C Traffic Signal @ Pvds & Pvde Engineering Design Services 121,501 Ongoing project. Included in the Five-Year Capital Improvement Program. 215-400-8809- 8804 215 Proposition C Western Ave. Traffic Congest Arterial St Improvements 51,000 Ongoing project. Included in the Five-Year Capital Improvement Program. 204-400-8844- 8001 204 Gas Tax-Sb1 Pavement Mgmt - Triennial Professional/Tech Services 83,680 Ongoing project. Included in the Five-Year Capital Improvement Program. TOTAL CONTINUING APPROPRIATION REQUEST $5,961,931 B-5