2020-2021 Annual Operating Budget - City of El Centro

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Budget Message................................................................. ..... ....... 1

General Information Elected and Appointed City Officials....................................... .. .. 15 Mission Statement......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7 Vision Statement. ................................................................ . Strategic Planning Program ................................................ .. ... . Summary Information, History, Demographics .............................. . Organizational Chart - Department ............................................ . Organizational Chart - Department/Division ................................. . Distinguished Budget Presentation Award ................................... . Budget Process .................................................................... . Fund Types and Descriptions ................................................... . List of Funds ....................................................................... . Department Fund Matrix ............. ... ..................... ...... ........... . . . Summary of Key Revenue Assumptions ........ . ....... . ......... . ... ...... .. .

Budget Summaries

18 19 35 39 40 41 43 47 49 51 53

Revenue and Expenditures Graph - All Funds. .... ........ . .... .............. 61 Fund Summary........................................................................ 63 Revenue by Categories -All Funds............................................. 67 Revenue Summary by Source - All Funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Expenditure Summary.-All Funds............................................. 69 Appropriations Summary - Expenditures by Category-All Funds....... 71 lnterfund Transfers................................................................ 76 Revenue Summary by Fund....... ... .......................................... .. 77 Expenditure Summary by Fund.......................... . ... . ................... 79 Expenditure Summary by Division...................... . .. . .............. . ..... 81 Revenue & Expenditure/Expenses by Category-All Funds........ ........ 87 General Fund- Financial Planning.............................................. 90

TABLE OF CONTENTS (CONTINUED)

Authorized Personnel

City of El Centro FY 2020-2021

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Authorized Personnel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Salaries & Benefits narrative... .. ........... .. .... ....... ... . .. . .. . .............. 99 Graph Salaries & Benefits -All Funds.. . .............................. . .. .... .. 103 Graph Retirement Cost PERS - All Funds..................................... 104

Capital Expenditures....................................................................... 105 Capital Outlay. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107

General Fund.... ... . .. . . ....... .. ... .. . .. ........ . ... . ............. . .... . .... ...... ......... 113 Fund Revenues and Expenditures Graph...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 7 Budget Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119

Revenue Detail. ...... .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 General Government........................................................ 133 Public Safety...... . . . . . . .. . . . . . . . . . . . . . . . . .. . .. . . . . . . . . . . . . . .. . . . .. .. .. .. .. . 14 7 Public Works....... .. ..... ...... .............. .. .. . . . ... .. ................ 160 Development & Community Service.................................. 168 Parks & Recreation.... .... ........................ .. .... . ............... 170 Library.. . ..... .... .... . ... .. ... ... .. .... ............... ................ .. .. 183 Economic Development. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184

Special Revenue Funds... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 Special Revenue Fund Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193

Gas Tax.. . .. .. ....... .. . ... ..... .. .. .... .......... .. . . . ......... . .. ........ 199 SB 1 Tax. ... .. .... ..... . ... . .. . .... . ... . ... .. . ... .. ... ..... . .... .... .. ..... 200 Transportation Article 3 - Bike & Pedestrian.... .. ........ ........... 201 Transportation Article 8E - Bus Shelter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202 Local Transportation Authority......................................... 203 Traffic Congestion Relief................................................ 206 FHWA Grants...... ... .... ..... . . ....... .. ... . ....... ...... .. .. .. . .. . .. . .. 207 I-8 Imperial Avenue Overpass.... .. ........ .. .... .. .. .. ................ 208 Wake Avenue Extension................................................. 209 Capital Construction .. .... . . .. .. .... . .. ...... . ................. .... .. .. .... 210 LT A Revenue Bonds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211 FEMA COVID-19 ........ . ..... ..... .. ... ....... . . ... ........... . .... . .... 212 Asset Forfeiture........................................................... 213 OTS Grant. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 214 State Cops Program - SLESF... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 Police Grant............. .. .. . . . .... . ................ . ..................... 217 Asset Forfeiture DOT.. ... .. .. . . ............... ... ............. . .... . .... 218 Impact Fees................................................................ 219 Home Grants ................ ... .. ... .. . .. . . ... ... ..... .. .. ... ...... .. ..... 226 Home Program Income.. ....... . .. ....... .... ... .. .... .. ... . ... .. ....... 227 Rental Rehab - HUD. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228 HUD Entitle1nent... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229

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TABLE OF CONTENTS (CONTINUED) City of El Centro

FY 2020-202 I

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CDBG Program Income -RLF... ... ...... .......... ... ..... ...... . .... 232 Housing Enabled by Local.............................................. 234 Cul Home Program............................ .. .......... .... . ........ ... 235 EDA Revolving Fund........................... . ........................ 236 Home PI Administration...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 7 IID Project Jobs................... .. ....... .. .................. .. ... ..... . 238 Recreation Projects............................................. . .... ..... 239 Special Events............................................................. 240 2011 C Bonds - City..................................................... 241 Project Fund 2011 C Bonds............................................. 242 Project Fund 2011 A & B Bonds....................................... 243 Fire Mitigation......... . .................................................. 244 Police Mitigation Fees.................................................... 245 Buena Vista Landscaping & Lighting District........................ 246 Legacy Ranch CFD 2007-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 7 Legacy Ranch Landscaping & Lighting District.... . . . . . . . . . . . . . . . . . . 248 I.V. Commons CFD...................................................... 249 SA Revolving........................................ .. .. .. ................ 250 SA - Low Mod........ . ...... ....... . ..................................... 251 SA - Administration 2...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252 Lotus Ranch. ................ .... . .... .. .... .. .... ... ............. .. ....... 253 Integrated Waste Management... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254 Town Center Landscaping & Lighting District ........................ 255 Measure P. ...... .. .. . ... ...... ... ... ... ...... ... ... ... ...... ...... ... ...... 256

Debt Service Funds.............. .... ..... .... ....... ... ................................... 261 Debt Service Fund Summary..................................................... 263

Debt Service............................................................... 265 SA - Retirement Fund................................................... 266

Capital Projects Funds.... ................ ... ... .................... . . . ..... .... ............ 267 Capital Projects Funds Summary . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . .. .. 269

Federal Highway Administration....................................... 271 Orange A venue Regional Lift Station.................................. 273 Drainage Facility........................................................... 274 Lotus Parallel Fund....................................................... 275 IID Facility Crossing Fund.............................................. 276 8th Street Overpass Bridge................................. .. .... ........ 277 Colonia - El Dorado Street Project..................................... 278 Bridge/Road Imp Fund ........... .. ... . ....... .. ...................... . .. 279 La Brucherie Greenbelt........... ... ........................ . ..... .. ..... 280 Miscellaneous Road Improvements..... ....... ....... ................. 281 EDA Grant................................................................. 282 SA- Capital Projects........ . ... ... .. . .. .. ..... ......... .. ....... ........ 283 Park Development... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284

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TABLE OF CONTENTS (CONTINUED) City of El Centro

FY 2020-2021

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Enterprise Funds............................................................................ 285 Enterprise Funds Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287

Water Utility.... ... ..... . . .. .................... . .... . .... .... ..... . ....... 289 Wastewater Utility. ... ......... . ...... . ......... . ...... . . . ...... .. ........ 298 Solid Waste Collection................................................... 310 Water Capacity Fees.. .... .... .. .. ..... ........ . .. . . . ........ . . . ..... . ... . 311 Wastewater Capacity Fees............................................... 312 Water Stabilization Fund................................................. 313 Wastewater Stabilization Fund.......................................... 314

Internal Service Funds....................................................................... 315 Internal Service Funds Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . 317

Worker's Compensation ............ ..... ....................... . .. . ... .... 319 Post-Employment Benefits ................................................ 320 Group Health Trust ..... . ............ .. ... ... ................... . ... . ....... 321 Motor Vehicle ............................................................... 322 GASB 45 ...... . ..... . ........ . ...... .. .. .. ............ . .. . ...... .. .... . ..... . 324

Goals, Accomplishments, Upcoming Year Action Plans, Significant Budget Changes, and Service Level Indicators by Department.... .... ..... . ........ .... ........... .. . .. ... 325

City Financial Policies Financial Policy (Reserve, Budgeting, Debt management) . . . ....... ... ...... . 377 Purchase Policy . .. . ........ ......... .... . ...... ... . ... . ... ..... ... . ... . . ....... .... .. 3 83 Investment Policy . . . . ... .. ......... ... ... ... .... .. ..... . . . .. ..... .... . ............... 398 Fixed Asset & Capitalization Policy . . ... . .... ................. ... . ....... ... ..... 409 Reporting Unrestricted Fund Balance in General Fund ........... .... . ... .. . .. 412 Debt Management Policy . . ... .. . . .. . . .......... . . .... .. .............. . ...... . ...... 422

Additional Information Debt Service Requirements . ... .. . ... .......... ... ........ . .. ... . .. . .. ... . . . ... .. .. 439 Legal Debt Margin . . ... . . . ....... ... .. .. .. . ... . . . ......... . ........... .. ...... . ..... 447 Gann Appropriation Limit... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 449 Glossary of Budget Terms ................... . ............ ...... ......... ... . . ...... 451 Acronyms ............................................................................. 462 Fund Descriptions ................................................................... 463 Citywide Full Cost Allocation Plan ..... . ... .. . . .... .. ..... ...... ..... ... ... . . .... 469 Index . ......... ... . . .. .... .. .. . . .... .. ..... .... . ... .... . ...... ..... . . .. . ......... . . . ... 471 Resolution - Appropriation Limit for 2018 Fiscal Year...................... 4 73 City Appropriations Limit .. ......... . .. ... . ... .......... . ... . ... . ...... . ..... . .... 475 Resolution - Adopting the Annual Budget for Fiscal Year 2017-2018... .. 4 77

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,.,. ' ' ·. ~~

"---'--pP0rt'>

To:

From:

Subject:

Date:

Honorable Mayor and City Council Members

Marcela Piedra, City Manager

Budget Message for Fiscal Year 2020-2021

May 26, 2020

Transmitted herewith is the City of El Centre's Budget for fiscal year 2020-2021. The budget serves as the major policy and financing planning tool of the City. It is the plan that establishes the spending authority for the City's programs and projects during the next twelve months.

The City Manager's Budget Message transmits the document and provides the Manager with the opportunity to give perspective on the state of the City and its finances. It also provides the City Manager a vehicle to make short and long-term recommendations regarding the organizational and fiscal health of the City.

The budget for fiscal year 2020-2021 is a fiscally prudent budget which reflects the goals within the Strategic and Vision 2050 Plans, the related strategic goals and objectives and the policies adopted by the City Council. Moreover, the City's strategic plan goals and objectives are aligned with the City of El Centre's mission of "the enhancement of lifestyle opportunities, the delivery of quality services, and the protection of the environment".

Accordingly, this budget document is a planning tool, which focuses the City's limited resources to meeting the City Council's goals as laid out in their Strategic Plan while focusing in the framework provided by the City's mission.

This budget authorizes $98.9 million in citywide expenditures, with $29.9 million in expenditures planned in the General Fund.

Community Overview

The City of El Centro is located in the southern part of the State of California in the County of Imperial. The City currently occupies a land area of approximately 10 square miles and serves a population of approximately 45,657. The City of El Centro provides a full range of services, including police and fire protection; the construction and maintenance of streets and other infrastructure; recreational activities; and water and sewer services. Solid Waste collection and disposal is contracted out. The City of El Centro is also financially accountable for the El Centro Regional Medical Center (Hospital).

Among the many attributes that make Imperial County attractive to both commercial and residential development is the abundance of inexpensive water, energy, and land. Additionally, the County serves as the Gateway to the United States for the City of Mexicali, Mexico, the Capital of Baja California. Mexicali has a population in excess of 1,000,000 which contributes to the local economy.

Finance Department 1275 Main Street, El Centro, CA 92243 (760) 337-4573 Fax (760) 337-4564

These positive factors contributed to the unprecedented commercial and residential growth during the years of 2005 to 2007. During these years, a regional mall was built in the City of El Centro. The regional mall is approximately 766,333 square feet with major retailers such as Macy and Dillard's. During this same time period, two strip malls adjacent to the regional mall were built which include stores such as; Best Buy, Burlington Coat Factory, Ross, Marshall's, Michael's, Bed Bath & Beyond, Kirkland 's, Ulta and Kohl's store. New restaurants opened for business around the mall and those include; Olive Garden, Johnny Carinno's Italian restaurant, Chili's, Famous Dave's, Starbucks, Denny's, Buffalo Wild Wings and others.

In fiscal year 2016 a new group of stores opened its doors. Those stores included a second Ross, a PetSmart and an Aldi Food Market. In fiscal year 2017, Ashley's Furn iture Store, CVS Pharmacy, Planet Fitness and The Hampton Inn opened its doors. In fiscal year 2019 Habit Burger opened up and in fiscal year 2020 Panera Bread opened its door. Commercial and residential development will continue in fiscal year 2021 with new multifamily developments for a total of 180 units.

Economic Overview

The City has undergone multiple changes over the past fourteen years. The City's economy was revived into a bustling economy starting with the opening of a regional mall in 2005 and subsequent construction of two strip malls. The commercial development brought a substantial increase in retail opportunities to the City and as a result a substantial increase in sales tax revenues. Residential real estate was in full gear, property values were increasing and commercial development was growing. The increase in real estate development and values rendered higher property tax and building related revenues to the City. Overall this was a time of economic wellbeing.

The onset of the Great Recession caused a slowdown in the economy and a dramatic drop in revenues. During this period of economic contraction, the revenues for the general fund declined by $4.2 million or 15%. The City's major revenue source, sales taxes, saw a decline of 22%, and building related fees declined from over $1 million to a weak $300,000. In addition to this loss in revenues the State of California eliminated the redevelopment agencies which by itself increased the expenditures to the General Fund by approximately $1 million dollars.

The City developed and put into action a plan to lower expenditures. The plan of action included citywide reduction in expenditures which was achieved by reducing the allocations to operations, capital and deferred maintenance. Other actions included freezing of vacant positions, no salary increases (three years) and transferring the employee portion of CalPERS cost to the employee. The level of City staff was maintained and there were no furloughs or layoff of employees. The City of El Centro became a City that did more with less.

The City operated at reduced levels during these times and as the economy started to improve the City also began to address operational and capital needs. Budget projections for fiscal year 2020 appeared to be promising with a healthy and steady inflow in revenues until the COVID- 19 pandemic struck our nation in January 2020. The COVID-19 crisis immensely affected our economy and City, by reducing revenues, increasing expenditures and increasing the unemployment rate. The City, like the rest of the country, is encountering a sudden and severe economic downturn that could be worse than the one seen during the Great Recession. Due to the current economic uncertainties being faced by all governmental agencies the fiscal year 2021 budget was developed using a cautious and conservative approach.

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Challenges and Priorities

The challenges for the City continue to be the increase in pension and labor related costs. CalPERS continuous to increase the employer contribution which is limiting the amount available in revenue to address capital needs, maintenance and operations in existing and future facilities . The Aquatic Center which cost $17 million was completed in August 2019, which signifies an annual increase in operational expenditures of approximately $900,000 in the General Fund.

Salaries & Benefits Salaries & benefits in the General Fund total $24 million and represent 76% of the General Fund budget. CalPERS cost alone totals $5.3 million of which 74% corresponds to safety.

CalPERS Retirement costs, CalPERS, continues to be a challenge to the City as the rates and the cost continues to increase. On April 2013, the CalPERS Board approved a change to the amortization and rate smoothing policies. CalPERS no longer uses an actuarial value of assets but a market value of assets and employs an amortization and smoothing policy that will pay for all gains and losses over a fixed 30-year period with the increases or decreases in the rate spread directly over a 5-year period . In 2014, CalPERS approved changes to the demographic assumptions to include a 20 year projected improvement in mortality. These assumptions first took effect in fiscal year 2017. In January 2017, CalPERS announced the reduction in their discount rate assumption and as a result of that action the normal cost and the accrued liability will increase resulting in higher employer contributions.

The following are the projected employer contribution rates after the change in Cal PERS discount rates:

Fiscal year 2017-18 2018-19 2019-20 2020-21 2021 -22 2022-23 2023-24 2024-25

Misc. Employees Rate 14.5% 16.51% 20.24% 22.87% 24.71% 26.03% 26.34% 26.75%

· Safety Employees Rate 79.95% 49.90% (side fund paid off) 58.54% 71 .83% 77.17% 81.07% 82.69% 84.19%

The increase in CalPERS was approximately $800,000 in fiscal year 2016 and $500,000 in fiscal year 2017. As projected, pension expenditures were lower in fiscal year 2019 as the side fund for the safety plan was completely paid off. However, based on CalPERS' latest valuation reports, the projections indicate that the savings will be eliminated in the next four years as a result of future rate increases. Pension cost is estimated to increase by $1.4 million in the next five years.

Capital Projects The City has a need for several major capital projects such as new buildings for the Library, Police Station, as well as 100 acres of additional parks and other.

1) Library Building - estimated construction cost $20 million a. The former Library building was demolished due to the damage sustained from a

7.2 earthquake in 2010. A feasibility study was conducted and based on the needs of the City it was estimated that the cost to build a new facility is

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approximately $20 million. The temporary building housing the City Library has been donated to the City and will continue to be used until the new Library is constructed.

2) Police Station - estimated cost $36 million a. The City has outgrown the current location for the police station and there is a

need to build a new facility.

3) Parks - Based on the size of the City and population it is estimated that there should be an additional 100 acres of parkland.

Budget Assumptions

Budgets are built upon estimates and assumptions. It is the cumulative total of all these estimates and assumptions that produce the resulting budget. The following assumptions and issues were taken into consideration in the development of the FY 2020-2021 budget:

1. The ongoing operating expenditures in the FY 2020-2021 budget will be covered by ongoing revenues and fund balance.

2. Increase in HF&F solid waste review contract in the amount of $130,000. 3. Increase in Parks Maintenance Service Contract in the amount of $106,000 4. Decrease in the General Fund sales tax revenue in the amount of $664,000 due to

COVID-19 pandemic. 5. Sales tax revenue from Measure P of approximately $5.1 million. Measure P added

half of one percent to the sales tax effective April 1, 2017. The new revenue source has been designated only for major capital projects (i.e. Police Station, Library building, parks and other capital improvements).

6. Property Taxes received in fiscal year 2019 was $3.8 million, while in fiscal year 2020 we are projecting to receive $3.9 million. The fiscal year 2021 budget includes $3.9 million in property taxes.

7. TOT (transient occupancy tax) revenue increased by $25,000 for a total of $2,000,000 in the •fiscal year 2021 budget compared to the amount projected in· fiscal year 2020.

8. Increase of $25,000 in Motor vehicle in lieu tax compared to the fiscal year 2020 projected amount of $4,500,000.

9. Gas Tax revenues budgeted in FY 2021 is $1,140,000 compared to FY 2020 projected amount of $1,102,000

10. See section titled - Summary of Key Revenue Assumptions for detailed review (Pg. 53).

Revenues

Sales Tax

Sales taxes continue to be the City's major revenue source for the general fund . Sales tax comprise 40% of total general fund revenues. The projected sales tax revenue, for fiscal year 2021, is $11 .8 million.

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Property Tax

Property taxes comprise 13% of the total general fund revenue. The amount projected for fiscal year 2021 is $3.9 million. This amount is at the same level as the amount projected for fiscal year 2020 in the amount of $3.9 million. The amount received in fiscal year 2019 was $3.8 million.

Development Related Fees and Charges

The amount of development fees budgeted for fiscal year 2021 is $2,881 ,000. The development fees take into consideration, commercial, residential and multifamily developments. The multifamily developments will add 180 units to the City's inventory.

Gas Tax

This revenue source is projected to increase by $38,000 in fiscal year 2021.

GASB 45 & 75 Implementation

In 2004, the Governmental Accounting Standards Board (GASB) issued Statement 45 "Accounting and Financial Reporting by Employers for Post-Employment Benefits Other Than Pensions." It requires public agencies, including the City, to report their costs and obligations for health and other benefits of current and future retired employees. Other post employment benefits (OPEB) include such items as medical, dental, vision, hearing, life insurance, long-term care and long-term disability. The City provides medical, dental, vision and life insurance to retirees.

The City provides OPEB benefits through an OPEB plan that is administered through a trust. Per GASB statement 75 the City's liability is recognized, net of the amount of the OPEB plan's fiduciary net position, on the face of the financial statements.

The actuarial valuation, conducted by Bartel & Associates and dated November 2019 indicates that the actuarial accrued liability is $7.4 million and the assets in the trust total $9 million. The City has a net asset in the amount of $1 .6 million . The asset is used to mitigate investment returns, salary and insurance increases. The annual required contribution is $227,000 and this is an increase of $25,000 from the annual required contribution required per the previous actuarial study. Per this valuation the City has funded 121 % of the liability in a trust at Cal PERS and is making the annual required contributions. A new study is underway in order to obtain updated numbers for this liability.

Budget Overview

The total adopted operating and capital budget for fiscal year 2020-2021 is $92,453,901 (excluding transfers) . This is an increase of $3.6 million or 4.1 percent from the prior fiscal year 2019-2020. The total includes $29.9 million for the General Fund and $30.6 million for the Enterprise Funds.

The following is a summary of the adopted budget and a comparison of the prior year.

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Annual Budget

All Funds Operating Budget Capital Improvements Debt Service Solid Waste Disposal

General Fund

2019/2020 $48,817,288

29,147,945 8,906,379 1,935,000

$88,806,612

55% 33% 10%

_____l_%. 100%

2020/2021 $ 51,301,348

30,232,331 8,910,222 2,010,000

$92,453,901

55% 33% 10% 2%

100%

The General Fund provides for general government services such as legislative, administrative, finance and human services. Also included in the General Fund are Public Safety which includes Police and Fire, Public Works which includes Street Maintenance, Street Lighting and [ngineering, Corn111u11ity Development which includes Planning and Building, Culture and Recreational services which provides Library, Parks and Recreational services.

The total adopted General Fund Budget for fiscal year 2020-2021 totals $29.9 million. This amount represents a decrease of $426,571 or approximately 1.4% from the prior year budget. The decrease is mainly due the completion of the Cruickshank landfi ll capital project that was completed in fiscal year 2020. Operating expenditures are funded by operating revenues totaling $28.1 million, and fund balance of $1 .8 million. The general fund activities and their proportionate share of the budget are summarized below:

FY 2020-2021

Beginning Fund Balance July 1, 2020

Operating Revenues and Sources of Funds

Expenditures and Transfers Out 1. Public Safety 2. General Government 3. Culture and Recreation 4. Street and Traffic Safety & Engineering 5. Community Development 6. Economic Dev., Blight Elim. & Valley Ctr

Total Expenditures

Operating Revenues less Operating Expenditures

Ending Fund Balance June 30, 2021

$28,084,724

$17,740.793 3,676,501 4,503,087 1,950,204 1,559,287

468,801

$29,898,673

General Fund - Revenues & Other Financing Sources

$11,760,169

<1,813.949>

$9,946 220

El Centre's revenue and other financing sources establish a financia l framework for the budget. The total General Fund revenue for fiscal year 2020-2021 is $28,084,724. This amount represents a decrease of $1,012,848 from the amount budgeted in the prior fisca l year. The decrease is due mainly to a one-time transfer for the Cruickshank landfi ll cleanup project which was completed in fiscal year 2020.

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Sales Tax - The sing le largest source of the City's revenue, accounting for approximately 40 percent of the General Fund's revenues and other financing sources. The City's Sales Tax collections in fiscal year 2020 and fiscal year 2021 are projected to decrease due to the COVID-19 pandemic caused by the Governor of California issuing orders to stay-at-home. Sales tax is projected at $12.5 million for fiscal year 2020 and $11.8 million for fiscal year 2021 .

1) Sales Tax - The City receives an effective rate of 1 % from all taxable retail sales occurring in its limits.

Fiscal Year Amount % change Comment 2013-14 $11 .0 Million 5.77% actual 2014-15 $11.0 Million 0.00% actual 2015-16 $11 .5 Million 4.55% actual 2016-17 $11.9 Million 3.48% actual 2017-18 $12.5 Million 5.04% actual 2018-19 $13.1 Million 4.80% actual 2019-20 $12.5 Million <4.58%> projected 2020-21 $11.8 Million <5.60%> budgeted

Property Taxes - El Centro relies on property tax collections for funding general fund expenditures. Property taxes will account for approximately 13% percent of the general fund revenues and other financing sources.

2) Property Tax - Under Proposition 13 adopted in June of 1978, property taxes for general purposes may not exceed 1 % of market value. Property tax assessment, collection and apportionment are performed by the County. The City receives approximately 28% of the levy within its limits. Assessment increases to reflect current market value are allowed when property ownership changes or when improvements are made; otherwise, increases in assessed value are limited to 2% annually. Property tax revenues increased to $3 million in fiscal year 2015 and have been steadily increasing since then. They are projected at $3.9 million in fiscal year 2021 .

Fiscal Year Amount % change Comment 2013-14 $2.9 Million 0.00% actual 2014-15 $3.0 Million 3.45% actual 2015-16 $3.2 Million 6.67% actual 2016-17 $3.2 Million 0.00% actual 2017-18 $3.6 Million 12.50% actual 2018-19 $3.8 Million 5.56% actual 2019-20 $3.9 Million 2.63% projected 2020-21 $3.9 Million 0.00% budgeted

MVL in Lieu - The City depends heavily on funding from shared revenues from the State of California. These state shared revenues include the City's portion of Motor Vehicle In-Lieu Taxes. Motor Vehicle In-Lieu Taxes will account for approximately 15 percent of the General Fund's revenues and other financing sources.

3) Property Tax in Lieu of VLF - Until 1998-99, The State levied vehicle license fees (VLF) in the amount of 2% of the market value of the motor vehicle in lieu of local property taxes. The State then al located 81.25% of these revenues equally between cities and

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counties, apportioned based on population. The State subsequently reduced this rate by 65%, but made up the difference for several years to local agencies through the state General Fund. However, in respond ing to its budget crisis, the state cut back on this backfi ll. As part of a subsequent long-term solution, the State adopted a swap of the "VLF Backfi ll ," for a comparable increase in property tax revenues. Growth is tied to the growth in assessed property tax values.

Fiscal Year Amount % change Comment 2013-14 $3.6 Million <2.70%> actual 2014-15 $3.7 Million 2.78% actual 2015-16 $3.9 Mill ion 5.41% actual 2016-17 $4.1 Mill ion 5.13% actual 2017-18 $4.25 Million 3.66% actual 2018-19 $4.4 Mill ion 3.53% actual 2020-20 $4.5 Mil lion 2.27% projected 2020-2·1 $4.5 Mi llion 0.00% budgeted

Transient Occupancy Tax - Other major revenue source.

4) Transient Occupancy Tax - Transient occupancy taxes (TOT) are levied on all ind ividuals occupying their dwelling for 30 days or less. This is generally most applicable to room renta ls at motels and hotels. The TOT rate is 10% of the room rental rate. Although the tax is collected for the City by the operators, it is a tax on the occupant, not the hotel or motel. This revenue is estimated to remain at the same level for fisca l year 2021.

Fiscal Year Amount % change Comment 2013-14 $1.7 Million 0.00% actual 2014-15 $1.6 Mill ion <5.88%> actual 2015-16 $1.7 Million 6.25% actual 2016-17 $1 .7 Mill ion 0.00% actual 2017-18 $1 .9 Million 11 .76% actual 2018-19 $2.0 Million 5.26% actual 2019-20 $2.0 Mi ll ion 0.00% projected 2020-21 $2.0 Mi ll ion 0.00% budgeted

Gas Tax - The revenues from this source are used for street re lated expenditures in the General Fund. It is estimated that th is revenue will increase by $38,000 for fiscal year 2021 .

Other significant sources of ongoing revenues - Come from franchise fees, business license fees and service charges.

FUND BALANCE - General Fund - Reserves & Designations

Fund balance is projected to decline approximately $1,813,949 in fisca l year 2021 as a resu lt of an increase in salaries and benefits and operational expenditures related to the Aquatic Center. The projected end ing fu nd balance for the General Fund is approximately $11 .8 million as of June 30, 2020 and $9.9 Mill ion as of June 30, 2021 . This amount of fund balance represents 33% of total operating expenditures budgeted for fisca l year 2021 .

As is requ ired by the City's financial policy the City has designated reserves for economic unknowns in the amount of $2,989,867 leaving $6,956,353 as unreserved fund balance.

8

Enterprise Funds:

The City's water, wastewater and solid waste are considered to be separate, self-supporting funds. These funds are operated as business enterprises. Revenues are generated through monthly service charges. The combined Enterprise activity, including capital, represents $34.6 million. This amount represents an increase of $2.6 million or 8 percent over the prior year. The increase is mainly for capital projects.

Capital expenditures total $12.5 million or 36 percent of the current year total enterprise fund budget. Capital expenditures increased by 25% over the prior year budget amount. Wastewater system improvements which started in fiscal year 2020 will continue through the next fiscal year. These projects address deferred maintenance items as well as expansion in anticipation of increase in residential and commercial growth in the City.

The following is a summary of key revenue assumptions for the enterprise funds:

1) Water Fund - Consistent with the multi-year rate setting strategy previously approved by the Council to improve the City's water distribution and treatment systems, the rates increased by 3.4% on July 2016. This was increase number 5 out of 5 approved per the water/wastewater rate study performed in 2012. All five rate increases were for 3.4%. Revenue for the water is projected at $9 million:

Fiscal Year Amount % change Comment 2013-14 $8.8 Million 2.33% actual 2014-15 $8.6 Million <2.27%> actual 2015-16 $8.1 Million <5.81%> actual 2016-17 $8.9 Million 9.88% actual 2017-18 $9.8 Million 10.11% actual 2018-19 $9.1 Million <7.1 4%> actual 2019-20 $11.4 Million 25.27% projected 2020-21 $9.0 Million <21 .05%> budgeted

2) Wastewater Fund - The wastewater fund also uses a multi-year rate setting strategy. In order to support an adequate capita l improvement plan and meet high wastewater treatment standards the Counci l approved a five year rate increase in 2012. The rate increases were 5.8% per year. The last rate increase (5 of 5) was on July 2016. Revenue from wastewater treatment fees is projected as follows:

Fiscal Year Amount % change Comment 2013-14 $8.7 Million 7.41% actual 2014-15 $9.0 Million 3.45% actual 2015-16 $9.1 Million 1.11% actual 2016-17 $9.9 Million 8.79% actual 2017-18 $10.6 Million 7.07% actual 2018-19 $12.3 Million 16.04% actual 2019-20 $12.4 Million 0.81% projected 2020-21 $13.9 Million 12.10% budgeted

9

3) Solid Waste - Solid waste revenues are expected to remain at the same level for fiscal year 2021 .

Fiscal Year Amount % change Comment 2013-14 $1 .8 Mill ion 0.00% actual 2014-15 $1 .9 Mill ion 5.56% actual 2015-16 $1.9 Mil lion 0.00% actual 2016-17 $1.9 Million 0.00% actual 2017-18 $1 .9 Mill ion 0.00% actual 2018-19 $2.0 Million 5.26% actual 2019-20 $2.0 Million 0.00% projected 2020-2·1 $2.0 Mill ion 0.00% budgeted

WORKING CAPITAL - Major Enterprise Funds - Reserves & Designations

The City has reviewed its need for various reserve accounts, such as Accrued Leave Liabi lity, Vehicle & Major Equipment Replacement and Post Employment Benefit Liabi lity (GASB45). The fo llowing are the various reserves/designations included with this budget:

10% reserve -Accrued Leave Liability -Vehicle & Major Equipment Replacement -Unreserved/Undesignated

Special Revenue Funds:

Water $ 578,564

254,000 4,300,000 9,063,704

$14,196,268

Wastewater 567,407 285,000

2,200,000 6,408,509

$9,460,916

The City of El Centro has 51 special revenue funds, which are designated to fund specified programs or services. The Gas Fund, Transportation Funds and Development Impact Fee Funds are included in these Special Revenue Funds. The combined special revenue expenditures, includ ing capita l outlay, is $19.6 mill ion.

There are 8 major revenue sources that comprise 91 % of tota l revenue. Those revenue sources are the following; Gas Tax, Local Transportation Authority (L TA), LT A Bonds, Development Impact Fees, HUD Entitlement, Recreation Projects, Successor Agency Administration and Measure P. The following summarizes revenue assumptions for these major ongoing funds.

1) Gasoline Tax - The State al locates a portion of gas tax revenues to cities under four distinct funding categories on a population basis totaling about $25.00 per capita l. Gas tax revenues are restricted by the State for street purposes on ly. Based on the State Department of Finance estimates this revenue is projected to remain the same in fiscal year 2021 . The following are the gas tax revenues from fiscal year 2014 to budget for fiscal year 2021:

10

Fiscal Year Amount % change Comment 2013-14 $1 .3 Mill ion 0.00% actual 2014-15 $1.25 Mill ion <3.85%> actual 2015-16 $1 .0 Mill ion <20.00%> actual 2016-17 $843,000 <15.70%> actual 2017-18 $1 .1 Million 30.49% actual 2018-19 $885.000 < 19.55%> actual 2019-20 $1.1 Mill ion 24.29% projected 2020-21 $1 .1 Mill ion 0.00% budgeted

2) Local Transportation Authority (L TA) - This is the revenue generated by a one-half cent voter approved sales tax earmarked for street improvements. The amount projected for fiscal year 2021 is $2.9 million. This amount is a decrease of $200,000 from amount projected in fiscal year 2020.

Fiscal Year Amount % change Comment 2013-14 $3.8 Mill ion 18.75% actual 2014-15 $2.9 Mill ion <23.68%> actual 2015-16 $2.8 Mill ion <3.45%> actual 2016-17 $2.9 Mill ion 3.57% actual 2017-18 $2.6 Mill ion <10.34%> actual 2018-19 $3.1 Mill ion 19.23% actual 2019-20 $3.1 Mill ion 0.00% projected 2020-21 $2.9 Mi llion < 6.45%> budgeted

3) L TA Revenue Bonds - The City issued Bu ild America Bonds secured by the revenue stream from the LT A · revenues. This revenue source is the reimbursement by the Federal Government for the 35% of interest expense paid with the annual debt service on the LTA bonds. The amount is approximately the same amount each year. The estimated amount of fisca l year 2021 is $272 ,000.

4) Development Impact Fees - Revenues from development impact fees earmarked for public infrastructure improvements made necessary due to expansion. The revenue stream declined sign ificantly due to the recession and subsequent slowdown in residential construction . Th is revenue is projected to increase to $693,000 in fisca l year 2021 in anticipation of several construction projects.

5) HUD Entitlement - This revenue stream is from Community Development Block Grant Entitlement Communities Grant. These are funds allocated by the federal government to eligible entitled local agencies for housing and community development purposes and for expanding economic opportunities for low- and moderate-income persons. These revenues are subject to adjustment both in the total amount and in the amount allocable for administrative costs by the federal government in the future.

11

Fiscal Year Amount % change Comment 2013-14 $590,399 113.80% actual 2014-15 $592,543 <.36%> actual 2015-16 $916,373 54.65% actual 2016-17 $362,218 <60.47%> actual 2017-18 $533,322 47.24% actual 2018-19 $257,416 <51 .73%> actual 2019-20 $471,452 83.15% projected 2020-21 $566,707 20.20% budgeted

6) SA Administration - This revenue stream is a constant amount allocated by the State Department of Finance for administration expenses of the Successor Agency. The amount budgeted for ri:,t;al year 202 ·1 Is $125,000.

7) Recreation Projects - This revenue stream is from a State Grant designated for the Imperial Valley Urban Forest Project. The revenue projected in fiscal year 2021 is $1,024,760.

8) Measure P - This revenue stream is from Measure P which increased the sales tax rate by ½ of 1 percent. The revenue budgeted in fiscal year 2021 is $5 .1 mill ion .

Internal Service Funds:

There are several internal service funds that provide services to all operating departments. These include, Motor Vehicle Fund, Worker's Compensation Fund, Group Health Trust Fund , and Post Employment Benefits Fund. The Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City on a cost reimbursement basis. The total budgeted expenditures for the Internal Service Funds total $7 million. This amount represents a decrease of 20% from projected prior year's expenditures. The decline is due to the decrease in the transfers out for the Cruickshank project. The amount transferred out for the Cruickshank project was $4 mill ion in fisca l year 2018, $2 million in fiscal year 2019 and $1.5 mill ion in fisca l year 2020.

Capital - All funds

The total capital outlay amount budgeted in fiscal year 2021 is $30,232,331 . Below is a listing of the major capita l projects and acquisitions that are included in the budget which is $29,709,414. Funding for these projects and acquisitions come from various sources including State and Federal Grants, Special Revenue Fund, and Enterprise Funds.

Capital Projects and Capital Outlay Wastewater System Improvements Water System Improvements Imperial Avenue Extension Street Improvements Sidewalk & Light Improvements Imperial Valley Urban Forest Project

12

9,374,200 3,129,350 7,651,000 3,252,000

293,000 1,024,760

ADA Ramp Project & Restrooms Reroof City Buildings Library Design Plans Park Improvements Police Station Design Portable Radios Digital Recorder Server Cardiac Monitors Animal Shelter Modular Improvements

Summary

430,000 274,325

1,100,000 421 ,779

2,150,000 179,000 163,000 181,000 186,000

The development of the budget is a very challenging process due to the limited resources and the growing needs of the City. Salaries, benefits and pension cost account for 76% of the General Fund budget leaving only 24% to address operations. The budget for fiscal year 2021 includes very exciting new capital projects such as the Imperial Avenue Extension and the Imperial Valley Urban Forest Parks Project. In addition, capital projects include the design of the Police Station and Library with funding coming from Measure P.

The revenues from measure P which increased the sales tax by half of one percent will generate approximately $5.1 million in fiscal year 2021. The City will issue bonds in fiscal year 2021 secured by this new revenue stream. The proceeds of the bonds will be used for the construction of the much-needed Police Station and Library building.

Conclusion

The City is presenting this fiscally prudent budget, which addresses the arising needs and wants of our Citizens while also maintaining existing services and programs at current levels. With this in mind, the fiscal year 2021 budget has allocated 31 % to capital improvements such as new construction and improvements related to infrastructure within our City. As in previous budgets, future concerns continue to be the increase in pension costs, the increase in operational costs as a result of new divisions and larger facilities, as well as an increase in salaries and benefits. Based on the CalPERS valuation reports , pension costs are estimated to increase $1.4 million within the next five years. The fund balance for the General Fund is projected to be $9.9 million (33% of total ongoing operating expenditures) by June 30, 2021. The City will continue to be diligent in order to maintain a level of reserves adequate to support any future unforeseen expenditures, revenue fluctuations, or shifts in the economy.

I would like to thank the City Council, Finance Department and City Employees who provided input for the preparation of this budget.

Sincerely,

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14

[ CITY OF EL CENTRO ... -.

Jason Jackson

Council Member

Edgard Garcia

Council Member

Efrain Silva

Mayor

Director of Human Resources

Director of Public Works/City Engineer

Chief of Fire

Chief of Police

Director of Community Services

Director of Community Development

Richard Romero

Director of Finance

Prepared By:

15

Tomas Oliva

Council Member

Cheryl Viegas-Walker

Council Member

Teri Brownlee

Abraham Campos

Kenneth Herbert

Brian Johnson

Adriana Nava

Norma Villicana

Karla Chaparro

Finance Manager


16

~ City of El Centro ~

MISSION STATEMENT ~-------·---~---~·----·····---~-~ To bring about our vision of 21st Century El Centro, with its vibrant community and healthy economy, we are committed to the enhancement of lifestyle opportunities, to the delivery of quality services, and to the protection of the environment. To achieve that end, the City has established the following goals:

• Actively recruit and involve citizens in the decision-making process.

• Safeguard the health, safety and well-being of the City residents and properties.

• Maintain El Centro's desirable living environment through good planning which recognizes the need to preserve its diverse social fabric, residential character, and small town atmosphere.

• Provide City residents with quality municipal services which are economically and efficiently delivered.

• Implement a strategy to provide and maintain adequate streets, sidewalks, public buildings, parks, municipal utilities, and public transportation.

• Encourage the development of City projects, which reflect the City's commitment to quality design, and the preservation of historic structures, open space, and parks, and to achieving the City' s economic goals and objectives.

• Promote and enhance development of the arts, culture, leisure, and recreational activities for all ages.

• Create an environment that encourages the development of retail facilities, tourist and recreational attractions, and job-producing projects.

• Promote regional cooperation among neighboring communities and governmental agencies in areas of mutual concern and efficiency.

• Strengthen and maintain a well-trained, responsive, and courteous workforce.

• Prudently manage the City's financial resources and provide for adequate reserves.

Approved by the El Centro City Council on July I, 1998

17

We envision that during the first decade of the 21st Century, El Centro ...

• Will be known for its expanding, innovative lifestyle and economy which reflect both its central location in agriculturally rich Imperial County and its leading role in developing new trade related opportunities with urban Mexicali.

• Will be recognized for its ability to dynamically address new challenges as opportunities to enhance the community.

• Will mature into a modern, technologically advanced, socially cohesive community which celebrates its diversity and openness to change while remaining a wholesome place to raise a family.

• Will thrive as regional focus for the advancement and enjoyment of the arts, culture, leisure, and recreational activities.

We foresee that together we will have made 21st Century El Centro a model city; safe, environmentally healthy, culturally vibrant, clean and beautiful with an admirable quality of life.

Approved by the El Centro City Council on July 1, 1998

18

"' -. -- .:::,. ~-- -- -- --- --~=~- - - ---- --- --

' u STRATEGIC PLANNING PROGRAM 2013-2018 ., _,..,;: ~---

GOAL No.I -TRANSPORTATION & MOBILITY Develop a transportation plan that reduces congestions, improves traffic flow within the City and the surrounding region.

Objective Tasks I, Target Responsible Status N, Completion Party L, Date C

1. Improve Circulation A. Dogwood Bridge/18 Widening C Completed PW /Caltrans $30 million in State and development impact fees. 2016

B. La Brucherie Widening (Orange to I 2018 Q4 PW $3 million in Measure D Bond funding and SB 1 funding. Main including Main Street Intersection) Project from 2050 Strategic Plan.

C. Highway 86 Relinquishment I 2019 Q4 PW /Caltrans Caltrans preparing Project Scope Summary Report (PSSR). City staff will start discussion with CalTrans on the potential relinquishment.

D. Construct Bradshaw Ave. between 8th I 2018 Q4 PW Northern half was completed April 2016. Two properties <D

and 12th Street acquired for south half. LT A funding source has been partially identified.

E. Imperial Avenue Overlay (l-8/Orange) C Completed PW $1,120,000 Federal grant funding 2014

F. Traffic Signal Timing Update I 2017 Q4 PW $75,000 in impact fees. Timing sheets were completed in 201 7 Q4. Staff is working with contractor to implement.

G. Imperial A venue Bridge N 2021 PW /Caltrans In Design Process - $30 million CalTrans Project. Currently 85% design with construction starting in 02 2020.

H. Imperial A venue Extension N 2021 PW Design for Phase 1 to 1-8 to Wake complete, Environmental complete. ROW phase to start Q3 2018.

I. Wake Avenue Extension (8th - La N 2021 PW The funding for this project is tied in with the Imperial A venue Brucherie) Extension project. Desiim currently at 90%.

J. Traffic Signal Improvements N Ongoing PW Supplement City staff with contract traffic signal light maintenance contract. Contract awarded in 02 2018.

2. Public Transportation A. Bus Transfer Station C Completed PW/ICTC $4.9 million in Federal Transit and ARRA (stimulus) grants. 2013 Located at 7th/State Street.

B. Continue to Seek New Funding - I Ongoing PW/ICTC Work with ICTC to seek additional funding from State and Local, State & Federal Federal agencies.

I\.)

0

Objective

3. Improve Condition

of City Streets

4. Improve Condition

of Sidewalks

Tasks

C. Public Bus Shelters

A. Street Paving Projects

B. Euclid Ave Rehabilitation

C. SB I Projects

D. Traffic Signage

E. Continue to Seek New Funding- Local, State and Federal

A. ADA Compliance

B. 8th Street Sidewalk Project (Centinela to

Adams)

C. Buena Vista Pedestrian Improvements (6th/8th)

D. Euclid Avenue Pedestrian Improvements (Imperial/La Brucherie)

E. Highway Safety Improvement Project

F. Ross Avenue (3 rd/Dogwood)

G. Adams Avenue (La Brucherie/Lotus)

I, N, L, C

I

I

C

I

I

I

I

C

C

C

I

I

C

Target Responsible Status Completion Party

Date

Ongoing PW Continue to evaluate future needs of additional bus shelters and maintenance program. Received cantilever shelter for 6 locations. First shelter was installed March 2016.

Ongoing PW Completed 2013 overlay - $2 million LT A and state funding 2014 overlay out to bid - $1.6 million LT A funds - $2 million project annually. 2105 overlay completed. Currently working on 2017 overlay project.

Completed PW $457,000 State funding. Installation of curb, gutter and 2016 sidewalk.

Ongoing PW Project tied to street paving projects. SB I funding to help maintain city streets.

Ongoing PW Replace/clean deteriorated street traffic signs.

Ongoing PW/ICTC Work with ICTC and other agencies and funding sources to seek additional funding from State and Federal agencies.

Ongoing PW/ Self-evaluation on-going, as well as downtown parking lot

COM DEV resurfacing and restriping.

Completed PW $160,000 in Article III - Grant funded (where applicable) 2015 installation of new handicap ramps, installation of curb &

gutters and installation of sidewalks.

Completed PW $591,000 State funding. Service to McKinley School. 2016 Installation of curb, gutter and sidewalk.

Completed PW $457,000 State funding. Installation of curb, gutter and 2016 sidewalk.

Completed PW $737,000 HSIP funds, sidewalk along Dogwood from 2018 Danenberg S. to City Limit. Downtown Main St. Lighting &

various pedestrian crossings.

Completed PW $506,000 State funding. Street reconditioning and installation 2017 of curb, gutter and sidewalk.

Completed PW $570,000 in Federal funding. Street reconditioning and 2015 installation of curb, gutter and sidewalk.

.,

STRATEGIC PLANNING PROGRAM 2013-2018


H. 8th Street Active Transportation I Completed PW/COM $797,000 in ATP funding to prepare an ATP/SRTS Plan to be (between Adams/ Aurora) 2018 DEV adopted in June 2018. Construction of Bike/Ped Improvements

along 8th Street between Adams Ave. and Aurora Ave. A class II bike lane, curt extensions and flashing beacons have been installed along the project segment. Construction portion of this project is complete.

I. CDBG Sidewalk Project C Completed PW/COM Sidewalk improvements between 6th/8th & 7th between 2016 SERV Pico/Lincoln. $573,892 CDBG Funding.

J. Active Transportation Plan Cycle II I 2018 Q4 COM DEV $524,000 Safe Routes to School Program (SRTS). SRTS

N Regional Masterplan approved and available March 2016. ....>. Memorandum of Understanding approved December 13, 2016

with Imperial County Public Health Department.

K. Main Street Railroad Sidewalk I Ongoing PW Complete sidewalks between SR86 and 3rd Street, along with Improvements Railroad Improvements. 1000/o Section 130 federal grant

funded $500,000.

5. Bicycle Travel A. Additional Bike Lanes I Ongoing PW Bike lane will be added on West :\,lain from Austin to Lotus and 8th Street. Additional bike lanes will be added where feasible or considered in the Master Bicycle Plan and to promote Active Transportation.

8. Bike Lane (8 th & Adams/ Aurora) I Completed PW $797,000 in ATP funding to prepare an ATP/Safe Routes to 2018 School Plan and construct Bike/Ped Improvements along 8th

Street between Adams Ave. and Aurora Ave. A class II bike lane, curb extensions and flashing beacons will be added along the project segment. Currently under construction.

6. Street Lighting A. Improve Repair Time I Ongoing PW Street lights are repaired and replaced in coordination with IID.

8. Increase Lighting for Pedestrians L Ongoing PW Street light master plan performed and being implemented.

C. Improve Lighting in Downtown Area I Completed PW Completed. Street lights on Main Street and State Street 2017 between 4th and 8th •

N N

STRATEGIC PLANNING PROGRAM 2013-2018 Ii

GOAL No.2 - SAFE NEIGHBORHOODS

Enhance Police and Fire Services that improve the safety in the City and is maintained as El Centro grows.


I. Establish Funding A. Identify Funding Sources N Ongoing POLICE A firm has been selected (McClaren Wilson and Laurie) and For New Police will conduct a feasibility study based on a pre-determined

Station timeline. The timeline includes assessing the current facility, polling personnel, needs assessment, short, mid and long term necessities, as well as the evaluation of alternative sites. Initial design, floor plan, and renderings will be submitted based on the identified needs and wants; as well as being based on the primary site selected as well as a secondary site (unidentified).

2. Police Patrol A. DUI Enforcement I Ongoing POLICE Annual grant funding from Office of Traffic Safety. Grant submitted and subsequently approved in June 2017. Application for grant funding was submitted in January 2018; status pending grant aooroval.

B. Narcotics & Human Trafficking I Ongoing POLICE Annual grant funding from Department of Homeland Security

Enforcement to conduct enforcement operations under Operation Stonegarden. The regional Automated License Plate Reader (ALPR) project has been completed as part of Operation Stonegarden Funding.

C. Domestic Highway Enforcement I Ongoing POLICE DHE is no longer funded by HIDT A. DHE will be continued utilizing fund from Item B as well as intermittent allocations from HIDT A as identified by DHE Coordinators at the LECC.

3. Crime Prevention A. Community Outreach I Ongoing POLICE Presentations & School Visits: 911 presentations, anti-

Outreach bullying, Stranger-Danger, Active Shooter training, adult education, "Coffee with a Cop", and burglary prevention.

4. Improve Animal A. Update & Enforce Ordinances I Ongoing POLICE Pending Review of current ordinances to ensure they are in

Control Services compliance with current state laws.

B. Animal Shelter Services N 2018 POLICE Evaluate the current condition of existing animal housing and control facilities . Assess the needs of the COEC Animal Control division and animal control facility. Evaluate current location for continued use. Develop and implement a plan to either improve or replace current facilitv.

N (,)

.-i

IC!

Objective

5. Fire Prevention


Tasks

A. Increase Fire Education program Outreach

B. Disaster Plan

C. Fire Inspections

D. Community Disaster Preparedness

I,

N, L, C

I I

C

Target

Completion Date

Ongoing

Completed 2016

Ongoing

Ongoing

Responsible Party

FIRE

FIRE

FIRE

FIRE

Status

Educational resources and information are linked to the department website, Facebook page and other social media. Our education program includes Station Tours where educational material provided by the Burn Institute and additional literature supplied through the general fund is distributed. We continue to work on increasing participation from volunteers through the Fire Corps and CERT program to enhance our educational outreach.

The disaster plan has been completed. Fire Department staff has met with department head and distributed the plan. An update to the plan has begun with a completion date target of January 2020. The disaster council meets regularly to coordinate plan updates and training.

Maintain Self Fire Inspection Program administered through El Centro Fire Department. Each year, 625 engine company inspections are conducted. These inspections are for businesses that are regulated by the State Fire Marshal's Office and or require permits_~s per California Fire Code.

CERT program is geared to have CERT members assume management of basic disaster relief operations at the neighborhood or workplace level following an emergency event or disaster. The current pool of22 CERT members are expected to provide assistance until first responders arrive. ECFD will provide 2 CERT Basic Training courses per year with the goal of training a minimum of320 team members per year on an ongoing basis. Current CERT members will participate in quarterly training meetings and one yearly exercise which will build on the basic course foundation.

N ~

.i

Objective

6. Fire Suppression

STRATEGIC PLANNING PROGRAM 2013-2018 s

Tasks I, Target Responsible Status N, Completion Party L, Date C

A. Purchase New Fire Engine C Completed FIRE Fire Engine delivered November 2015 and will be in service 2015 February 2016.

B. Achieve Accreditation L 2021 FIRE Achieve accreditation through the Commission of Fire Accreditation International. Complete community risk profile and needs, and develop specific Standards of Cover. Evaluate department performance and establish continuous organizational improvement.

N 0,

--.-.,.,,,~,:-,-._,_.,. .. -- - --- -~---· .... ~·, ... =-~---~- -·--~ ....,;...., .. .,-.-~n•.:- ... 1/V-.C.2---- ~•- --· ··-- ., - ----.'.~ --~-----·..,;._·\.., ~-- ···------~~------~~"!'!::;;-:-, __ ~ -'--·~-:,;.:_ --- -------

GOAL No.3 - RECREATION & LIFELONG LEARNING

Implement comprehensive cultural, recreational and lifelong learning programs for seniors, adults, youth and special needs populations through partnerships with public, private and not profit sectors of the community. (Services)

Objective Tasks I, Target Responsible Status N, Completion Party L, Date

· C 1. Improve Condition A. Bucklin Park P/L Paving C Completed COMSERV $140,000 Federal CMAQ funding.

of Parks 2013

B. Swarthout Park Restrooms/Snack Bar C Completed COMSERV $88,240 Phase I complete. $315,331 phase II complete. Renovation 2015 $89,250 to slurry seal parking lot in 201 5 completed.

C. Sunflower Restrooms/Snack Bar C Completed COMSERV $300,000 in impact fee funding. 2015

D. Sunflower Parking Lot Paving (East) C Completed COMSERV $240,000 ($101,400 APCD Grant + $139,000 Impact Fees) 2013

E. McGee Park Splash Pad C Completed COMSERV Splash Pad renovation completed in April 2013. 2013

F. Carlos Aguilar Park Lighting C Completed COMSERV $490,000 in CDBG and impact fees. Improvement 2015

G. Sports Field Improvement Plan I 2020 Q4 COMSERV Allocated a total of $3,672,100 in Measure P Funds to upgrade field lighting at Stark Field, Swarthout, Frazier and Debbie Pittman.

H. Bucklin Park Restroom/Pavilion N 2019 Q4 COMSERV Allocated $3,400,000 in Measure P funds to complete Renovation renovation work at Bucklin Park.

I. Swarthout Park Field Renovation C Completed COMSERV $200,000 general fund. Drainage system, soil export and 2015 import, sprinkler repair, leveling and re-seeding.

J. Stark Field Restrooms/Snack Bar C Completed COMSERV $336,375 of funds from Housing Related Parks Program Renovation 2016 were used to complete this project.

K. Swarthout Park Parking Lot I Q3 2018 PW Contract awarded Q2 2018.

L. McGee Park Playground Replacement I Completed COM SERV The total project is $535,148 of this amount $20,500 was 2018 used from LTA funds and $514,648 in CDBG funds were

allocated to complete the renovation of the playground are at McGee Park.

N (j)

Objective

2. Increase Recreation

Programs



M. McGee Park Restroom/Snack Bar I 2019 Q2 COMSERV A total of $659,388 in CDBG funds were allocated to Replacement and Relocation Project complete the renovation and relocation of the restrooms and

snack bar at McGee Park. The project is expected to be completed bv March 2019.

N. McGee Park Field Improvements I TBD COMSERV Submitted a grant application for $3,235,000 to the State of CA Department of Parks & Recreation under their Land and Water Conservation Fund Program to complete park improvements to McGee Park. Grant awards are expected to be announced by October 2018. A total of$1,617,500 from Measure P funds has been set aside as cash match for the grant application submitted and will be spent on the project contingent upon the Citv being awarded the grant.

0. Carlos Aguilar Park Playground I 2019 Q4 COM SERV Received a $960,000 from the CA Department of Parks & Improvement Project & Soccer Fields Recreation under their Youth Soccer and Recreation

Program to complete this project. Design is expected to be completed in October 2018. Project is expected to be completed by March 2019.

P. Imperial Valley Urban Forest Project I 2019 Q4 COM SERV Received $665,028 grant from the CA Department of Forestry & Fire Protection to plant 1,400 trees throughout the Imperial Valley cities. The COEC is the grant award recipient and the lead coordinator for this project.

Q. Parks Restroom/Snackbar Renovations I 2020 Q4 COMSERV Allocated $1,050,000 in Measure P Funds to complete restroom/snackbar renovations to David Gomez Park, Frazier Park and Debbie Pittman.

R. Carlos Aguilar New Parking Lot I 2020 Q4 COM SERV Allocated $350,000 in Measure P Funds to complete a new parking along Villa A venue for Carlos Aguilar Park.

A. Children . I Ongoing COM SERV Continue to serve 0-5 year olds in Half Pint/Stepping Stones program.

B. Teenagers I Ongoing COMSERV Youth Attaining Leadership Skills (YALS) program provided to mentor 13-17 year old students in Jr. High/High School to volunteer as Recreation Leader.

C. Senior Exercise I Ongoing COMSERV Partner with outside agencies to increase exercise programs for seniors.

N --.J

Objective

3. New Park Facilities



D. Sports I Ongoing COMSERV Department will establish youth/adult sports leagues at Dr. Martin Luther King Jr. Sports Pavilion.

E. Community Events I Ongoing COMSERV Continue seeking sponsorships to offer a variety of community events, such as Mardi Gras Light Parade and Street Fair, Christmas Tree Lighting and Street Fair, Dia de los Muertos, Kids Night Out, Tea Party, etc.

F. Project CHAMPS C Completed COMSERV $50,000 funded from NLC under Combating Hunger May 2016 through Afterschool Meals Program. The department

continues offering the program. The NLC funds ended May 31, 2016. Continue to serve youth ages 1-18 meals through Meadows Union School District year round.

G. Cultural Events I Ongoing COMSERV Continue partnership with outside agencies to increase the diversity of cultural events throughout the City and at the Old Post Office Pavilion.

H.NYPUM I Ongoing COM SERV NYPUM program being offered in partnership with Imperial County Probation Department to deter juveniles from the justice system. Seek funding through the OHMVR Division to enhance program. Continue to work with American Honda and National Operations Center to train additional instructors.

I. Special Populations I Ongoing COM SERV Provide training and year round sports competitions for children, youth and adults with special disabilities. Partner with valley schools to bring Circle of Friends program locally with high school population.

J. USDA Feeding Program I Ongoing COMSERV Provide year round meals and snacks to children during afterschool programs and during the summer months. Program has been in existence since 2015. Partnership with Meadows Union School District. Youth feeding sites include the El Centro Public Library, Community Center and Dr. Martin Luther King Jr. Sports Pavilion.

A. El Centro Aquatics Center I 2019 Q3 COM The estimated project cost is $15 million. Construction will SERV/PW start on June 2018 and is expected to be completed by

August 2019.

N co

Objective Tasks

B. Skate Park

C. Sports Complex

D. Future Developments

E. Bucklin Park - Playground Replacement/Installation of Outdoor Exercise Equipment

F. Plank Park (formerly known as Desert Village Wildflower Park)

G. Veterans Memorial

H. Citrus Grove Park

I. Lotus Ranch Park

I,

N, L, C

C

C

L

C

C

L

L

Target Completion

Date

Completed 2015

Completed 2014

Ongoing

Completed 2016

2018 Q4

Completed 2016

TBD

TBD

Responsible Party

COMSERV

COMSERV

COM SERV

COMSERV

COMSERV

COM SERV/PW

COM SERV

COMSERV

Status

$2.5 million of Prop 84 State grant funding.

$5.9 million in CDBG, Impact fees, RDA Bonds and Rabobank donation funding.

Potential recreation center proposed as part of the Dr. MLK Master Plan. Identify funding for new park next to Fire Station 3. Additional 3rd soccer field at Carlos Aguilar Park has been funded with a grant; (Additional developments include; Toddler Center, Environmental Education Facility Adventure Playground, Cultural and Performing Arts Center, Discovery Center & Dog Park. Funding to be identified. Projects identified in P & R Master Plan).

Project has been completed. A total of$207,582 in General Funds were spent to complete this project.

$517,000 in Park Impact fees have been allocated for this project's phase I. Phase I will install playground equipment, concrete pathways, lighting and some lawn area. Phase I complete August 2018. $648,000 in grant funding was awarded from the California Natural Resources Agency in 11/2017. This funding will supplement the existing park impact fees and provide additional lawn, native plants and stormwater treatment. Phase II complete December 2018.

$150,000 approved by City Council for FY 15-16. Location of memorial is at Bucklin Park. The project cost was $370,000.

Location east of 4th Street, north of McCabe Road. Proposed 2.5 acre park. Currently going through approval process with the Citv and LAFCO. Funding to be determined.

Location southwest comer of Interstate 8 and La Brucherie. Proposed IO acre park. The annexation for the residential development has been completed. The requirement to build the l 0-acre park will be triggered after 200 homes are built within the subdivision.

N c.o

~

Objective

4. Establish Funding

for Permanent

Library

5. Enhance Library

Programs

6. Book Selection



J. Linda Vista Park L TBD COMSERV Location north of McCabe Road about ¼ mile west of Clark Rd. Proposed 2 acre park. Project approved. Unknown when development will commence. Funding to be determined.

K. Miller Burson Park L TBD COMSERV Location south of Ross Avenue, east of Austin, north ofI-8. Proposed 5 acre park. Project approved. Unknown when development will commence. Funding to be determined

A. Establish Funding for Permanent N Ongoing COM SERV Library Facility Study was completed in 2016. Demolition Library of the library building on State Street was completed in

2016. Funds to build permanent location will be at the Valley Centerpoint Shonning Center area.

A. Reading Groups & Clubs I Ongoing COMSERV Working with staff and volunteers to develop and implement a Team Summer Reading Program and Adult Reading Program Club.

B. Homework Center I Ongoing COMSERV Continue to encourage use of the homework center by providing tutors as need it and assistance with computers and computer programs.

C. Create Cutting Edge Programs I Ongoing COMSERV Working on implementing a literacy program to empower adults to reach their full reading potential and individuals, parents and citizens. In process of recruiting volunteers to oversee the use of the computers and offer training as needed. The Library will organize and implement computer training on an as needed basis. Will request in budget to increase the number of public computers.

D. Establish a Makerspace at the Library I Ongoing COM SERV Provide materials and space where students can explore & experiment in science and other areas. Learn to use 3D printer.

E. Create a Tech Center at the Library I Ongoing COMSERV Establish a Tech Center with computers and other Tech hardware. Provide classes in computer usage and help with computers.

A. Increase Diversity of Collection · L Ongoing COMSERV Work with staff and stakeholders to evaluate and implement a plan. Working on a promotional plan to promote the usage ofeBooks.

(,J 0

.:i

!I STRATEGIC PLANNING PROGRAM 2013-2018

GOAL No.4 - BUSINESS DEVELOPMENT AND CITY BEAUTIFICATION

Provide leadership for the region toward creating a sustainable economic base. Develop an attractive visual identity for the City of El Centro that includes entryway themes and agency identity.


1. Expand Business A. Project SHAPE L Ongoing COMSERV Project SHAPE is designated to encourage development Opportunities within the downtown area. Staff follows the guidelines and

strategies adopted in the Project SHAPE Plan to encourage development within this area. Additional lighting has been installed and the County-wide bus transfer terminal is fully operational and adjacent to the Town Square.

B. Small Business Support I Ongoing COM SERV Staff continues promoting and offering its revolving loan fund and micro-enterprise loan programs, providing technical support to new and existing local business, and operating its industrial incubator facility. The City also partners with various business entities, such as the Small Business Development Center and Accion to offer business counseling, training and loans.

C. Attract a Variety of Businesses to El L Ongoing COM SERV Staff is following the adopted City's Economic Development Centro Element to encourage and attract new development and

redevelopment in commercial areas within the City.

D. Conference Center L TBD COM SERVI Location: TBD. Funding to be determined. Project from COM DEV Vision 2050 Strategic Plan. Feasibility study pending. City

staff is considering building a conference center type operation within the Valley Centerpoint Shopping Center area instead of developing a convention center.

2. Expand Housing A. Develop Affordable Housing L Ongoing COMSERV Staff will coordinate efforts with the Community

Opportunity Development Department to implement affordable housing strategies within the City's Housing Element. Staff will also consider affordable housing projects as part of the wind down process of the City's former redevelopment agency.

B. Lincoln / Waterman Housing . I 2018 Q4 COMSERV The development of this site will be evaluated as part of the

Development wind down process of the City's former redevelopment agency.

STRATEGIC PLANNING PROGRAM 2013-2018 ..

Objective Tasks I, Target Responsible Status N, Completion Party L, Date ·c

3. Code Enforcement A. Public Education Program I Ongoing COMSERV On-going efforts to educate the public on issues related to code enforcement. Public Education Program consist of outreach and education efforts to inform residents of code enforcement issues such as abandoned vehicles, signage on residential areas, etc.

B. Code Enforcement Software C Completed COMSERV Implementation of new electronic software that will enable 2014 more efficient services and improve department coordination.

C. Continue Graffiti Program N Ongoing COMSERV This is ongoing task between the Economic Development Department and the Building Maintenance Department.

4. Improve City & A. Dogwood I 18 Revitalization Plan N Ongoing COM SERV Staff will analyze the land uses, infrastructure needs, and

w ->.

Corridor Landscape circulation within this area. Caltrans has replaced the existing two lane Dogwood Road overcrossing with a four lane overcrossing with two turn lanes.

B. 4th I 18 Landscaping Project C Completed PW $622,000 State grant. 2013

C. Median & Entryway Landscaping on I 2018 Ql PW Caltrans preparing Project Scope Summary Report (PSSR) State Route 86 for relinquishment. Following relinquishment, a landscaping

plan can be coordinated with city departments. Project is currently unfunded.

D. North Date Canal Undergrounding C Completed PW $820,000 LT A plus $820,000 IID Funding. 2016

E. Rehabilitation of Existing Downtown L TBD COM DEV/ Rehabilitation of existing development within a downtown Historic Buildings COMSERV area and promote historic preservation. Funding to be

determined. Project from Vision 2050 Strategic Plan. An ongoing revitalization improvement list is being worked on by various departments as a result of the Downtown Community Meeting and Walking Tour with merchants held in the Summer of 2017.

F. Adams Avenue Revitalization L TBD COM DEV/ Re-zoning of Adams A venue to allow for mixed uses. Project COMSERV from Vision 2050 Strategic Plan.

G. La Brucherie Multi-purpose Pathway L TBD COM DEV/ Location will be on La Brucherie A venue, north of Ocotillo COMSERV Drive. Funding to be determined. Project from Vision 2050

Plan. Seeking grant oooortunities to fund improvements.

<,J N

,'!

ii

Objective

5. Old Library Building

6. Strategic

Envisioning Process

7. Valley Centerpoint Shopping Center Redevelopment

Ill' t11il+111SP1a!+1~1~,1~caa.i•1st+1+\ai•1mi•11: ..


A. Resolution of Building C Completed COMSERV The old Library facility was condemned and has been 2016 demolished. Demolition of building has been completed and

property has been fenced in.

A. Improve Business Practices L Ongoing COM DEV I Improve business practices to facilitate business COMSERV development, housing growth and economic development.

Business guide completed December 2015 and is available to the public on the city's website and at the Community Development Department counter. Municipal Code updates to reduce developer requirements include: 1) adoption of a reduction in residential lot size in 2017 and 2) revisions to differentiate between residential and commercial standards and dual use residential retentions basins adopted in 2018.

B. Partnership City Program with Mexicali L Ongoing COMSERV Continue implementing the Sisterhood Agreement signed between the City of El Centro and City of Mexicali on September 25, 2015. Continue participating in border summits being hosted by border cities.

C. Vision 2050 L Ongoing COM DEV Vision 2050 Strategic Plan adopted by City Council December 2015. Available to the public on the city's website and at the Community Development Department counter. Staff will be reporting on the tasks completed.

A. Redevelopment of the site N 202 1 Q4 COMSERV Procure architectural and engineering services to start the redevelopment of the site. It is anticipated that funds under Measure P will be used to complete the project. The potential uses of this site will be determined as part of the site and space planning process.

(.,J (.,J

.i


GOAL No.5-RESOURCE SUSTAINABILITY

Implement a comprehensive system to properly maintain the infrastructure of the City and improve Regulatory Compliance.


1. Water A. Update 5 year CIP Program L 2018 PW Implement Capital Improvement Projects as identified in the Water Master Plan as funding becomes available. Develop an annual repair and replacement schedule for items not listed in CIP program. Implement projects as approved in annual budget (previous task D).

B. Repair/Replace water valves, lines, and I Ongoing PW Develop an annual repair and replacement schedule for items

fire hydrants not listed in CIP program. Implement projects as approved in annual budget.

C. Advanced Metering Infrastructure I 2019 PW Replacement of existing water meters at their current in-

System & Water Meter service location with an AMR/ AMI (Automatic Meter Reading/ Advanced Metering Infrastructure) system in effort to improve the process of collecting water meter reading data. $2.7 million water enterprise funds. Construction Contract Completed. Currently adding pending meters. Pending work to be completed by City staff 2019.

D. Alder Water Line I Completed PW Project completed Q2 2016. 2016

E. Water Conservation L Ongoing PW Public Education Program consists of the following outreach and education efforts: Distribution of brochures/door hangers to inform residents of code enforcement issues such as over-watering, etc. Revision of Landscaping Ordinance. 3 positions were approved by City Council on March 1, 2016 for Water Code Enforcement.

F. Water Treatment Plant and Water 1 Ongoing PW Ongoing per the CIP for Water Enterprise Funds. Distribution Network Maintenance

2. Waste Water A. Update 5 year CIP Program I 2018 PW Implement Capital Improvement Projects as identified in the Water Master Plan as funding becomes available. Develop an annual repair and replacement schedule for items not listed in CIP program. Implement projects as approved in annual budget (previous task B & C).

w .::,.

Objective

3. Storm water

4. Solid Waste

5. Air

~1i,8i=MM~t41~1~11~te1~~I•IeJfl!l1~Wl•IO,..t•l1:-


B. Various Streets Sewer Re-Lining I Ongoing PW Imperial Avenue, La Brucherie, 4th Street, etc. in re-design.

C. Pump Station #2 (Imperial /I-8) I Completed PW $3,000,000 (Sewer Bonds). 2017

D. Bar Screen at Pump Station #3 I 2018 Q4 PW $2,500,000 (Sewer Bonds) Under Construction.

E. WWTP Main Entrance & Perimeter I 2019 Q3 PW $2,000,000 (Sewer Bonds) Project on hold pending Fence availability funding.

F. Emergency Generators at Wastewater I 2018 Q4 PW $1,500,000 Bond Funds. Under Construction. Treatment Plant

G. Wastewater Treatment Plant and I Ongoing PW Continue to implement CIP for wastewater treatment Wastewater Collection Network facilities. Maintenance

A. Update 5 year CIP Program I 2017 PW Implement Capital Improvement Projects as Identified in the Water Master Plan. Develop an annual repair and replacement schedule for items not listed in CIP program. Implement projects as approved in annual budget (previous task B).

B. Implementation of Stormwater I Ongoing PW Continue to implement state requirements for Storm Water Management Plan Management. 2018 requires starting to implement trash

amendments to the program.

A. Cruickshank Landfill Remediation I 2018 Q4 PW $5.2 million City General Fund, $1.4 million County, $750,000 CalRecycle Grant. Currently in Construction and is expected bv December 2018.

B. Solid Waste Collection Ongoing PW Monitor waste hauler contract and regulatory compliance.

A. Improve Air Quality L, Ongoing PW Review all regulations and develop an advance regulatory I coordination and partnership efforts with Federal, State and

County to maintain compliance. Include items in budget as needed.

·? ----- ---------- - - - --------- - --------- ---c. 0 Summar Information

-- ----------------- ---~-------- ---- -~~-City of El Centro - Map

City of El Centro, California

Location

El Centro is the center of one of Southern California's most promising new commercial and industrial

regions. There are two international border crossings nearby for commercial and noncommercial vehicles.

Covering 11.019 square miles it is the largest city in Imperial County. We are located 616 miles

southwest of San Francisco, 117 miles east of San Diego and 245 miles west of Phoenix, Az. and just

15 minutes from the international industrial complexes in Mexicali, Baja California. El Centro is accessible via Interstate 8, State Highway 86 and State Highway 111.

35

City of El Centro Profile

History

In 1906 W.F. Holt and C.A. Barker purchased the land on which El Centro was eventually built for about forty dollars an acre and invested $100,000 in improvements. As one historian of the Valley life put it, "in only five months, El Centro went from a barley field to a city ... " The City of El Centro was incorporated on April 16, 1908.

Early growth was rapid with the city's population reaching 1,610 by 1910 and more than tripling by 1920 to 5,646 people. One reason for this rapid early growth was El Centro' s successful battle with the City of Imperial to become the county seat. In these early days, relationships among the cities of the Imperial Valley were often intensely competitive, reflecting the particular frontier character of the area and the fact that six cities within a twenty-mile radius were all established within one generation. These cities were in a horse race to win the prize of being the Valley's leading city and the intense competition is measured by the fact that it took twenty years to get a county fair started because of strong local loyalties on the County Board of Supervisors.

By the mid-forties, El Centro had become the second largest city in the Imperial Valley, with a population of 11,000 people. El Centro had also become the principal wholesale center of the area and the location of the Imperial Irrigation District (IID) Administrative Offices.

Because of its strategic location near rail lines and Highway 80 and 99, El Centro in the 1940s was also becoming the shipping center for vegetables in the south end of the Valley. The principal industries of El Centro in the forties revolved around agriculture- fruit and vegetable packing and shipping, ice plants, a flax fiber plant, box factories, and concrete pipe and brickyards.

By the 1970s, agriculture was still an important part of the City's economic life. Imperial County has become one of the most agriculturally productive areas in the country and more than thirty-five growers and shippers still operate in El Centro. However, by the early 1980s the two largest employment sectors in the El Centro labor market area were Government and Wholesale/Retail Trade, reflecting El Centre's emerging role as a regional administrative and commercial center.

36

City of El Centro Profile

Government

Full-time Employees FY 2020/2021 El Centro is a Charter City which operates under a Council/City Manager form of government, governed by a five-member City Council with a Mayor selected by yearly rotation.

General Government Public Safety Public Works Parks and Recreation Community Development Water Sewer

Total Government-Wide Employees

Business - Major Employers

Employer County of Imperial Imperial Irrigation District Centinela State Prison Calipatria State Prison El Centro Regional Medical Center El Centro School System Homeland Security/U.S. Border Patrol Naval Air Facility Imperial Valley College Wal Mart United States Gypsum CO Cal Energy Operating Co./Ormat Costco Target J.C. Penney Lowe's

30.45 124.00 23 .19 18.05 9.0

22.94 24.37

252.00

First City Manager was appointed November 4, 1953.

Number of City Managers since 1953:6

Previous to the City Manager, the City was ran by General Law and enforced by appointed Officials.

Type of Business Governmental Water and Power Prison Prison Hospital Education Government Military Education Retail Manufacturing Power Retail Retail Retail Retail

37

City of El Centro Profile Demographics

Fiscal \'rar Population 2007 42,071 2008 43,316 2009 44,303

2010 42,480 2011 43,013

2012 43,827 2013 44,192

2014 44,366 2015 44,946

2016 45,305 2017 45,413

2018 46,193 2019 45 774

2020 45,657

Quick Facts El Centro Median Age** 32.7 Median Household Income* $ 46,457 Income per Capita* $ 18,934 Median value of owners-occupied housing units* $ 182,300 Homeownership rate* 49.9% Retail Sales per capita $ 23,777*** Sales Tax Per capita $ 384

Community Services

City Resources Library 1 Parks 19 Senior Center 1 Community Center 1 Youth Center 1 Sports Court 1 Skate Park 1 Aquatic Center 1 Police Station 1 Fire Station 3

38

CA U.S. 36.7 38.2

$ 71 ,228 $ 60,293 $ 35,021 $ 32,621 $ 475,900 $ 204,900

54.6% 63.8% $ 14,943*** $ 13,443* $ 683 -

* US Census Bureau ** DataUSA ***HdL Companies

w (0

Director of

Community Services Adriana Nava

Director o f Public Works/ Engineering

Abraham Campos

I

f: t:';

Board &

'i Commissions

Police Chief

Brian Johnson

Citizens

of

El Centro

City Council

I I

i,.;

City Manager i City Attorney !I L;

Marcela Piedra ~ Elizabeth Martyn

Fire Chief Director of Finance

Kenneth Herbert Richard Romero

~:

~f r~

r

I

City Clerk

Norma Wyles

Director of Community

Development

Norma VIiiicana

Director of Human Resources/IT Teri Brownlee

~ 0

Community Services

-Porl<s

Poro& Recreation

-Recr&atton

-Community Canter -P .0. Pavilion

-Youth Center

-Adult Center -Aquatic Center

-Day Comp

-Minibike

-Sports Court

-Splash Pod

-Skate Por1<

(-!- """'-·· ·--· ·------------

Q% Organizational Chart

Economic

Development

Public Wortu/ Engineering

-Public Works Administration

-Water/Wastewater -Engineering

-Facility Maintenance

-Incubator Buildings

-Solid Waste

-Transit

Department/Division

Police

Boa,d &

Commissions

-Police Services

..Communications -Animal Control

-P.O.S.T. -Crossing Guards

City M anager

Flre

-Fire Services

-Emergency Services

-Prevention

-Emergency Medic

-Hazardous Materials

-Training

Cttlzens

of

El Centro

CttyCouncU

CHyAttomey

Finance

-Finance

-Doto Processing

-Business Licenses

-Utility Billing

City Clerk

Community D•velopment

-Building Regulation

-Planning

-Planning EIR"s

Humon Resources Ubroty

-Human Resources

-Personnel Appeals Bret -Library

-IT-Networ1<

City of El Centro Distinguished Budget Presentation

GOV ERNMENT FINANCE OFFICE .RS ASSOC IAT IO N

Distinguished Budget Pres en ta tion

Aivard PRESEl'<"IED TO

City of El Centro

California

For the Fi~cal Year Beginning

July 1, 2019

Executive Director

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of El Centro for its annual budget for the fiscal year beginning July l , 2019. In order to receive this award for effective

budget presentation, a government entity must publish a budget document that meets program criteria as a policy document, a financial plan, an operations guide, and a

communications device. The City of El Centro began to participate in this program in Fiscal Year 2014-2015. This is the sixth year that the City of El Centro has received this prestigious award.

The Distinguished Budget Presentation Award is valid for a period of one year only. The City of El Centro continues to conform to the GFOA program requirements for the Fiscal Year 2020-2021 annual budget. This document will be submitted to be considered for another award this year.

41


42

CITY OF EL CENTRO BUDGET PROCESS

Bl!l>GET l>E\'EI.OP;\IENT

The City of El Centro prepares and adopts an annual budget. Each year's budget is separate and distinct. Unencumbered funds at the end of a budget cycle do not carry over into the following budget year.

The City's budget process begins in December with the Finance Department issuing to each City Department the goals and directives for developing the budget for the next budget cycle. The Finance Department distributes the budget calendar, instructions, forms, and budget worksheets to each department in the first week of December. Individual departments are directly responsible for developing budgets for non-salary/benefit line items, potential employee overtime, supplies, services and capital. The salary and employee benefit information are calculated and entered by the Finance Department staff.

Departments submit their budget worksheets and supplemental data to the Finance Department by the end of January. The Finance Department then compiles the data and calculates the total amounts requested, including estimated revenues and projected fund balances. The Director of Finance and other finance staff hold budget meetings with the various department heads and staff. Based on the results of these meetings, the Finance Department prepares the preliminary budget document. A series of budget meetings are held in March and April with the City Manager and the Director of Finance to discuss and refine the preliminary budget document prior to its submission to City Council for review. Public budget workshops are held at which time City Council and the community are provided an opportunity for questions, comments and recommendations. At the conclusion of the budget workshops staff w i 11 incorporate City Council's recommended changes. The Finance Department integrates the changes and then prepares the proposed budget document to be presented by the Director of Finance to City Council at the next public meeting, generally June , for final review. The City Council then adopts the budget prior to the beginning of the fiscal year.

After the budget is adopted, staff integrates the budgetary data into the City's accounting system and issues the adopted budget document.

BUDGET REVIEWS

The budget is monitored on an ongoing basis. By responding quickly to events that influence the budget, the City is able to maintain consistent levels of service provided to the community. We are also able to safeguard the financial base against erosion from unforeseen events outside the control of the City. The estimates that are developed from this process are modified throughout the budget period to respond to unanticipated events. Finance staff will monitor budget to actual revenue and expenditures on a monthly and quarterly basis providing the City Manager with any substantial variances.

A formal mid-year review of the Fiscal Year is performed with the City Council at a public meeting in January or no later than February. This mid-year review is used to fine tune the appropriations and revenue projections halfway through the fiscal year. The Finance Department begins this process in December by analyzing revenue projections, contract costs, and the impacts of legislation from the State and Federal Government. Council priorities are reevaluated along with any new or modified programs. This information is compiled into a final report which is then presented to Council.

43

BALANCED Bl 'r>CET

The City of EI Centro City defines a balanced budget as revenues (including transfers in) equaling expenditures (including

transfers out).

IHll>CET A1\IENl>MENTS

Supplemental appropriations in excess of $50,000 when required during the fiscal year, require approval by the City Council. The Director of Finance is authorized to adjust appropriations within a department or activity provided the total appropriations for each department or activity does not exceed the amounts approved in the budget resolution, or any amending resolutions, for the entire department . These adjustments by department or activity may only be made by written request to the City Manager and/or Director of Finance. Transfers of appropriations between departments require the authorization of the City Manager. Budget transfers required to hire additional permanent personnel require City Council approval.

BASIS OF Bl:l>CETING ANI> ACCOlll\TING

The City uses the modified accrual basis of accounting in budgeting governmental funds. This means that obligations of the City, including outstanding purchase orders, are budgeted as expenditures. Revenues are recognized when they are both measurable and available to fund current expenditures. The modified accrual basis of accounting is also used for governmental funds reported in the annual audited financial statements.

The City uses the accrual basis of accounting in budgeting proprietary funds with the following exceptions:

• The budget basis includes expenditures for capital outlay, which are not considered expenses on the accrual basis of accounting.

• Depreciation and amortization, which are considered expenses on the accrual basis of accounting, are ignored under the budget basis because these items do not require an expenditure of funds.

• The budget basis includes expenditure for principal payments on long term debt. For financial statement purposes these expenditures are presented on the accrual basis and are applied to the outstanding liability on a GAAP basis as opposed to being expended on a budget basis.

Revenues are recorded when earned, whether cash is received at the time or not. In similar fashion, expenses are recorded when goods and services have been received, whether cash disbursements are made at the time or not. The accrual basis of accounting is also used for proprietary funds reported in the annual audited financial statements.

At the close of a fiscal year, outstanding operating budget purchase commitments for goods and services will not be carried forward into the next fiscal year.

44

'

BlJl>G ET C.\LEi\ll.\H.

The following are the key dales in the cmTent budget process.

December 11, 2019

January 24, 2020

• February 2020

• March 2020

March 30, 2020

• April 21, 2020

• May 5, 2020

June 2, 2020

COST ALLOCATION PLAN

-Budget calendar, instructions, forms, and worksheets distributed to

each department in preparation of their fiscal year 2020-2021 budget requests.

-Budget packet returned to Finance Department by all City departments.

- Finance Director meets with Department Heads to discuss/review budget requests.

- Finance Director meets with City Manager to review requests and recommendations. City Manager holds follow-up discussions with department heads regarding budget requests.

- Discuss draft budget with Directors at Management meeting.

- Budget workshop, City Council holds initial discussions of budget

workbook for fiscal year 2020-2021.

- City Council continues its discussion of proposed budget for fiscal year

2020-2021.

- City Council adopts operating budget for fiscal year 2020-2021.

By policy the City accounts for all operating expenditures and revenues in a primary fund. General government

services are in the General Fund; water, wastewater, solid waste, transit are in their respective funds. The cost of providing support (City Council, City Clerk, City Manager, Personnel, IT, City Attorney, Finance, Treasurer etc.) to

enterprise fund activities, special revenue fund activities and capital fund projects is charged by inter-fund transfer as

is provided in the City's cost allocation plan.

In addition to support services, all eligible funds are charged a prorated share of the cost for liability and worker's

compensation. The charge to each fund is based on level of impact projected on historical experience and known risk.

45


46

Fl!:'iD TYPES :\Nil DESCRIPTIONS

The City of El Centro 's accounting system is maintained on a fund basis, in accordance with governmental accounting standards. Each of the City's funds is considered a separate accounting entity with a self-balancing set of accounts that records assets, liabilities, fund equity, revenues imd expenditures. Funds are established and segregated for the purpose of recording specific programs or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Funds are classified into one of three categories: governmental (general, special revenue, debt service and capital projects), proprietary (enterprise and internal service), and fiduciary (trust and agency). Each of these categories is described in greater detail in the following sections.

GOVERNMENTAL FUNDS

Governmental funds are used to account for most, if not all, of a government's tax-supported activities. The general fund, special revenue funds, capital projects funds and debt service funds are considered governmental funds. Governmental funds report activities on the basis of near-term inflows and outflows of financial or spendable resources (current financial resources - measurement focus) and use the modified accrual basis of accounting.

The GENERAL FUND is the main operating fund of the City and is used to account for all of the general revenues of the City that are not specifically levied or collected for other City funds, and for the expenditures related to the rendering of general services by the City. The General Fund is used to account for all resources not required to be accounted for in another fund.

SPECIAL REVENUE FUNDS are used to account for the revenue received from specific taxes or other specific revenue sources that are restricted or committed to expenditure for specified purposes other than for debt service or major capital projects.

CAPITAL PROJECTS FUNDS are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital

facilities and other capital assets.

DEBT SERVICE FUNDS are used to account for and report financial resources that are restricted, committed, or

assigned to expenditure for principal and interest.

PROPRIETARY FUNDS

Proprietary funds are used to account for a government's business-type activities. As such, proprietary funds report activities similar to those of private sector businesses (economic resources- measurement focus) and use the same generally accepted accounting principles as those businesses. Enterprise funds and internal service funds are

considered proprietary funds.

47

Fl 'NI> TYPES AND l>ESCIHPl'IONS - Co11ti111ml

ENTERPRISE FUNDS may be used to report any activity for which a fee is charged to external users for goods or services. The City of El Centro has enterprise funds for the following activities; Water, Wastewater, Transit and Solid Waste.

INTERNAL SERVICE FUNDS are used to report any activity that provides goods or services to other funds or

departments of the City on a cost-reimbursement basis.

FIDUCIARY FUNDS

Fiduciary funds are used to account for assets held by the City acting in a fiduciary capacity for other entities. Such funds are operated to carry out the specific actions of agreements, ordinances and other governing regulations and cannot be used to support the City's own programs.

AGENCY FUNDS, another type of fiduciary fund, used to account for assets held by the City as an agent for

individuals, principal organizations, other governments, and/or funds. The City's role is limited to such things as collecting and remitting funds for a third party.

48

" ' ' , LIST OF FUNDS ! .......... -~ - -~-- - - ·-·- --· - ---- ---· ---- - -~ - . --· .. ~ -· - - . ··- .. - --- ---~- - -·- ..,_ --·-· --·----- ----·----- ~.

The following funds are included in the City's budget document.

GOVERNMENTAL FUNDS Most of the City's programs and functions are provided and financed through the following governmental funds, which are distinguished by

their measurement focus on determining financial position and changes in financial position (modified accrual method) rather than upon

determining net income. Governmental funds include the General fund special revenue funds, debt service funds and capital project funds.

Major funds in this category include the General Fund. The basis of accounting and budgeting for these funds is modified accrual.

"C "C = = .:! .:! .. .. FUND Q FUND -~ . ..,

FUND NAME FUND TYPE OI

NO. OI

NO. E FUND NAME FUND TYPE E

101 General General yes The General Funds is used to account for resources of the

general government, except those required to be accounted 20 1 Gas Tax Special Revenue no for in another fund. Major revenues include sales taxes, 202 SB I Special Revenue no property taxes, MVL fee in lieu and TOT. 203 Transportation Art 3 Special Revenue no 204 Bus Shelter Special Revenue no 205 Local Transportation Authority Special Revenue no 269 Project Fund 201 1 A & B Bonds Special Revenue no 207 FHWAGrants Special Revenue no 270 Fire Mitigation Fees Special Revenue no 208 I-8 / Imperial Ave. Overpass Special Revenue no 27 1 Police Operational Special Revenue no 209 Wake Ave Extension Special Revenue no 272 Buena Vista Landscaping & Lighting Special Revenue no 210 Capital Construction Special Revenue no 273 Legacy Ranch CFD Special Revenue no 2 12 L TA Revenue Bonds Special Revenue no 274 Legacy Ranch L & LD Special Revenue no 213 Covid-19 Special Revenue no 275 I. V. Commons CFD Special Revenue no 221 Asset Forfeiture Special Revenue no 277 SA - Revolving Special Revenue no 222 OTS Grants Special Revenue no 278 SA - Low/Moderate Special Revenue no 223 State COPS Program - SLESF Special Revenue no 279 SA - Administration 2 Special Revenue no 225 Police Grants Special Revenue no 280 Lotus L & LD Special Revenue no 226 Asset Forfeiture - DOT Special Revenue no 290 Town Center L & LD Special Revenue no 230 Impact Fee - Administration Special Revenue no 299 Measure P Special Revenue no 231 Impact Fee - Library Special Revenue no

232 Impact Fee - Police Special Revenue no 300 Debt Service Debt Service no 233 Impact Fee - Fire Special Revenue no 301 Debt Service- SA Debt Service no 234 Impact Fee - Streets Special Revenue no 237 Impact Fee - General Government Special Revenue no 238 Impact Fee - Parks & Recreation Special Revenue no

240 Home Grants Special Revenue no 241 Home Program Special Revenue no

242 Rental Rehab-Rud Special Revenue no 243 HUD Entitlement Program Special Revenue no

244 CDBG Program Income RLF Special Revenue no 245 House Enabled by Local Special Revenue no

246 Calhome Program Special Revenue no 248 EDA Revolving Fund Special Revenue no 250 Home PI Admininstration Special Revenue no

251 IID Project Jobs Special Revenue no 261 Recreation Projects Special Revenue no 266 Special Events Special Revenue no

268 Project Fund 201 I C Bonds Special Revenue no

49

·.' LIST OF FUNDS ,J>!-. ~- - - . ---- - - - - -·· ... --- --- . ---· ----. -~ . -------====-- -- . - - ~ -

Governmental Funds cont'd

"0 = .a ... FUND c:,

·;;; NO. FUND NAME FUND TYPE E

401 Federal Highway Administration Capital Projects no 402 Orange Ave Regional Lift Station Capital Projects no 403 Drainage Facilities Capital Projects no 404 Lotus Parallel Capital Projects no 405 IID Facility Crossing Capital Projects no 406 8th St. Overpass Bridge Capital Projects no 407 Colonia - El Dorado Street Capital Projects no 408 Bridge/Road Improvement Capital Projects no 409 LaBrucherie Greenbelt Capital Projects no 411 Misc. Road Improvements Capital Projects no 441 EDA Grant Capital Projects no 442 SA - Capital Projects Capital Projects no 460 Park Development Capital Projects no

ENTERPRISE FUNDS Enterprise funds are distinguished from governmental funds by their similarity to private sector enterprises, as it is intended that the cost of

providing services will be financed or recovered primarily through user charges. The basis of accounting and budgeting is full accrual for

these funds. The major funds in this category are water and wastewater funds. The City uses the following enterprise funds:

FUND NO. FUND NAME 501 Water 502 Wastewater

504 Solid Waste 511 Water Capacity Fees

512 Wastewater Capacity foes

513 Water Stabilization Fund

514 Wastewater Stabilization Fund

INTERNAL SERVICE FUNDS

FUND TYPE Enterprise Enterprise

Enterprise Enterprise Enterprise

Enterprise Enterprise

"0 = .a ... -~

OS E

yes yes

no no no

no no

MAJOR REVENUE DESCRIPTION Water fund is used to account for revenues & expenses

associated with the treatment and distribution of potable

water.

Wastewater fund is used to account for revenues & expenses

associated with the collection and treatment of wastewater.

Internal service funds are used to report any activity that provides goods or services to other funds, departments or agencies of the primary government and its component units on a cost reimbursement basis.

"0 = .a ...

FUND c:, ·;-

NO. FUND NAME FUND TYPE E 601 Workers' Compensation Internal Service no 602 Post Employment Internal Service no

603 Group Health Insurance Internal Service no 604 Motor Vehicle Internal Service no 605 GASB 45 Internal Service no

50

CITY •:ITV CITY CITY COMMUNITY PUBLIC COMMUNITY HUMAN COUNCIL MANAGER ATTORNEY CLERK SERVICES WORKS POLICE FIRE FINANCE DEVELOP VIENT RESOURCES IT

GENERAL FUND (MAJOR) X X X X X X X X X X X WATER FUND (MAJOR) X WASTEWATER FUND (MAJOR) X TRANSIT X X SOLID WASTE X

01 ....... STREETS X SA-CAPITAL PROJECTS X BRIDGE ROAD IMPROVEMENTS X ORANGE AVE. REGIONAL LIFT STATION

DRAINAGE FACILITIES

LOCAL TRANSP. AUTHORITY X WAKE AVE. EXTENSION X LTA REVENUE BONDS X IMPACT FEES X X X HUD ENTITLEMENT X 2011 BONDS CITY X M EASURE P X X X X X X X X


52

0 ~ ·~~ tJ --...-.-~--:- ~ ---. ~~~··~-~ -- -·~- ____ --. --·· - .- -~----==-e:

' ~ cf· % Summary of Key Revenue Assumptions GENERAL FUND

One of the key analytical tools during the 2020-2021 budget process was a financial forecast for the General Fund. The forecast considered key revenue and expenditure projection factors such as the following; population, unemployment rate, changes in the consumer price index (CPI) and other growth factors. The trends of these key factors and their effect on revenues and expenditures for the past eight years provided a historical basis for the forecast. Other considerations in the forecast were the global economy, national/local economic trends and the effects of the Covid-19 pandemic.

Sources used in developing the revised projections include economic trends as reported in the national media, Bureau of Labor Statistics, State Department of Finance, US Census Bureau, and League of California Cities.

The revenue projections for fiscal year 2020-2021 reflect staffs best judgment for the performance of the local economy over the next year and the potential federal, state and other local agency budget actions and their effect on the City's General Fund revenues.

Top Four General Fund Revenues

The following provides a brief description of the City' s top four General Fund revenues along with an overview of the assumptions used in preparing the 2020-2021 revenue projections. These "top four" revenues account for over 83% of total ongoing General Fund Revenues.

1) Sales Tax - The City has traditionally received an effective rate of 1 % from all taxable retail sales occurring within its limits. The residents of the City approved Measure P in November of 2016 which increases the sales tax by an additional half of one percent. The additional tax is to be used only for new constructions projects such as the muchneeded police station and library. The new tax became effective on April 1, 2017 and the first revenues were received in July of 2017. The new tax is reflected in a separate fund (299) and the projections in the General Fund are for the original 1 %. Fiscal year 2018 was unusually higher due to a miscoding error by the sales tax board. A stronger economy contributed to the increase in 2019, but that came to a halt during fiscal year 2020 when the Covid-19 pandemic struck the nation. Consequently, fiscal years 2020 and 2021 are projected to have a progressive decline due to stay-at-home orders ordered by the Governor of California to decelerate the spread of the virus.

53

Fiscal Year Amount 2013-14 $11.0 Million 2014-15 $11.0 Million 2015-16 $11.5 Million 2016-17 $11.9 Million 2017-18 $12.5 Million 2018-19 $13.1 Million 2019-20 $12.5 Million 2020-21 $11.8 Million

13,000,000 ,,

12,000,000

11,000,000

10,000,000

9,000,000 ;.11

% change

0.00% 4.55% 3.48% 5.04% 4.80%

(4.58%) (5.60%)

Sales Tax

Comment actual actual actual actual actual actual projected budgeted

2) Property Tax in Lieu of VLF - Until 1998-99, the State levied vehicle license fees (VLF) in the amount of 2% of the market value of the motor vehicle in lieu oflocal property taxes. The State then allocated 81.25% of these revenues equally between cities and counties, apportioned based on population. The State subsequently reduced this rate by 65%, but made up the difference for several years to local agencies through the state General Fund. However, in responding to it budget crisis, the state cut back on this backfill. As part of a subsequent long-term solution, the State adopted a swap of the "VLF Backfill," for a comparable increase in property tax revenues. Growth is tied to the growth in assessed property tax values.

Fiscal Year Amount % change Comment 2013-14 $3.6 Million actual 2014-15 $3.7 Million 2.78% actual 2015-16 $3.9 Million 5.41% actual 2016-17 $4.1 Million 5.13% actual 2017-18 $4.25 Million 3.66% actual 2018-19 $4.4 Million 3.53% actual 2019-20 $4.5 Million 2.27% projected 2020-21 $4.5 Million 0.00% budgeted

54

4,400,000

4,200,000

4,000,000

3,800,000

3,600,000

3,400,000

Property Tax in Lieu of VLF

/ ---

3) Property Tax - Under Proposition 13 adopted in June of 1978, property taxes for general purposes may not exceed 1 % of market value. Property tax assessment, collection and apportionment are performed by the County. The City receives approximately 28% of the levy within its limits. Assessment increases to reflect current market value are allowed when property ownership changes or when improvements are made; otherwise, increases in assessed value are limited to 2% annually. However due to the drastic drop in real estate prices and subsequent appeals, this revenue source declined from a high of $3.6 million in fiscal year 2008 to $2.9 in fiscal year 2010. This trend has improved and based on recent trends this revenue source is projected to be $3.9 million in fiscal year 2021.

Fiscal Year Amount % change

2013-14 $2.9 Million 2014-15 $3.0 Million 3.45%

2015-16 $3 .2 Million 6.67%

2016-17 $3 .2 Million 0.00%

2017-18 $3.6 Million 12.50%

2018-19 $3.8 Million 5.56%

2019-20 $3.9 Million 2.63%

2020-21 $3.9 Million 0.00%

Property Tax

/ 3,800,000

3,600,000

3,400,000

3,200,000

3,000,000

2,800,000

-- -----------/ t /-- ---- - ---

~ -.U- -

55

Comment actual actual actual actual actual actual projected

budgeted

4) Transient Occupancy Tax - Transient occupancy taxes (TOT) are levied on all

individuals occupying their dwelling for 30 days or less. This is generally most

applicable to room rentals at motels and hotels. The TOT rate is 10% of the room rental

rate. Although the tax is collected for the City by the operators, it is a tax on the

occupant, not the hotel or motel. Given the last three year results this revenue source has

exceeded pre-recession level and will remain at the same level for fiscal year 2021 .

Fiscal Year Amount % change 2013-14 $1. 7 Million

2014-15 $1.6 Million (5.88%)

2015-16 $1.7 Million 6.25% 2016-17 $1.7 Million 0.00% 2017-18 $1.9 Million 11.76%

2018-19 $2.0 Million 5.26% 2019-20 $2.0 Million 0.00% 2020-21 $2.0 Million 0.00%

Transient Occupancy Tax

/ 2,000,000

,,-------------1,800,000

1,600,000

1,400,000

56

Comment

actual

actual

actual

actual

actual

actual

projected

budgeted

~"'•(•, ----~=-~-~~~~~-~ ~ Summary of Key Revenue Assumptions

SPECIAL REVENUE FUNDS

The City maintains 51 special revenue funds for which the total budgeted revenues are $13.1 million. There are 5 major revenue sources that comprise 80% of total revenue. Those revenue sources are the following; Gas Tax ($1.1 million), Local Transportation Authority (LTA) ($2.9 million), Development Impact Fees ($693,000), HUD Entitlement ($567,000), Measure P ($5 .1 million). The following summarizes revenue assumptions for these major ongoing funds.

1) Gasoline Tax - The State allocates a portion of gas tax revenues to cities under four distinct funding categories on a population basis totaling about $18.00 per capital. Gas tax revenues are restricted by the State for street purposes only. In fiscal year 2019, there was a decline due to the former Board of Equalization's failure to increase variable gasoline tax by 4 cents per gallon. Once rectified, there was an increase in fiscal year 2020. Based on the State Department of Finance estimates this revenue is projected to remain at the same level for fiscal year 2021.

Fiscal Year Amount

2013-14 $1.3 Million 2014-15 $1.25 Million 2015-16 $1.00 Million 2016-17 $843,000 2017-18 $1.1 Million 2018-19 $885,000 2019-20 $1.1 Million 2020-21 $1 .1 Million

% change

(3.85%) (20.00%) (15.70%) 30.49% (19.55%) 24.29%

0.00%

Comment

actual actual actual actual actual actual projected budgeted

2) Local Transportation Authority (LT A) - This is the revenue generated by a one-half cent voter approved sales tax earmarked for street improvements. The amount budgeted for fiscal year 2021 is $2.9 million. This amount decreased due to a projected decline in gasoline sales.

Fiscal Year Amount % change Comment 2013-14 $3.8 Million actual 2014-15 $2.9 Million (23.68%) actual 2015-16 $2.8 Million (3.45%) actual 2016-17 $2.9 Million 3.57% actual 2017-18 $2.6 Million (10.34%) actual 2018-19 $3 .1 Million 19.23% actual 2019-20 $3 .1 Million 0.00% projected 2020-21 $2.9 Million (6.45%) budgeted

57

3) LTA Revenue Bonds - The City issued Build America Bonds secured by the revenue stream from the LTA revenues. This revenue source is the reimbursement by the Federal Government for the 35% of interest expense paid with the annual debt service on the LT A bonds. The amount is approximately the same amount each year. The estimated amount for fiscal year 2021 is $272,000.

4) Development Impact Fees - Revenues from development impact fees earmarked for public infrastructure improvements made necessary due to expansion. This revenue stream declined significantly due to the recession and subsequent slowdown in residential construction. This revenue stream which had a slight decrease in fiscal year 2020 due to a stall in development, is projected to increase to $693,000 in fiscal year 2021 in anticipation of several construction projects.

5) HUD Entitlement - This revenue stream is from Community Development Block Grant Entitlement Communities Grant. These are funds allocated by the federal government to eligible entitled local agencies for housing and community development purposes and for expanding economic opportunities for low- and moderate-income individuals. These revenues are subject to adjustment both in the total amount and in the amount allocable for administrative costs by the federal government in the future. The fluctuations in revenues noted from year to year are caused by the timing of the completion of the projects.

Fiscal Year Amount % change Comment 2013-14 $590,399 actual 2014-15 $592,543 .36% actual 2015-16 $916,373 54.65% actual 2016-17 $362,218 (60.47%) actual 2017-18 $533 ,322 47.24% actual 2018-19 $257,416 (51.73%) actual 2019-20 $471 ,452 83.15% projected 2020-21 $566,707 20.20% budgeted

6) SA Administration 2 - This revenue stream is a constant amount allocated by the State Department of Finance for administration expenses of the Successor Agency. The amount budgeted for fiscal year 2021 is $125,000.

7) Recreation Projects - This revenue stream is from a State Grant for the construction of the Carlos Aguilar Park and the Imperial Valley Forest Project. The amount projected in fiscal year 2021 is $1 ,024,760.

8) Measure P -The residents of the City approved Measure Pin November of 2016 which increases the sales tax by an additional half of one percent. The additional tax is to be used only for new constructions projects such as the much-needed police station and library. The new tax became effective on April 1, 2017 and the first revenues were received in July of 2017. The projected amount for fiscal year 2021 is $5,140,000 million.

58

c·, ----~-~- ---- - -,~-z --~ % Summary of Key Revenue Assumptions

Capital Project Funds -- - - -•- -- -- - ------·-· ---~ ~=

The City maintains 13 capital project funds for which the projected revenues total $2.7 million.

There is 1 major revenue source that comprises 98% of total revenue. The revenue sources are grant funds from the FHW A received through the California Department of Transportation. The

projected revenue for fiscal year 2021 from FHW A is $2,624,000.

Summary of Key Revenue Assumptions

Enterprise Funds

The City maintains three enterprise funds, which account for about 31 % of the City's fiscal operations; water, sewer and solid waste. The following is a brief overview of enterprise fund

revenue issues and the rate changes for 2021 .

1) Water Fund - The multi-year rate setting strategy previously approved by Council to improve the City' s water distribution and treatment systems came to an end in fiscal year

2017. As such the rates will remain at the current level. The last increase was in fiscal

year 2017 in the amount of 3 .4 %. That was increase number 5 out of 5 approved per the water/wastewater rate study performed in 2012; There is an allocation for a rate

study which will assist in determining if there is a need to increase rates. Revenue for the water fund is projected at $9 million. The decline from fiscal year 2020 is due to a one

time grant received for water plant improvements.

Fiscal Year Amount % change Comment

2013-14 $8.8 Million actual

2014-15 $8.6 Million (2.27%) actual

2015-16 $8.1 Million (5.81 %) actual

2016-17 $8.9 Million 9.88% actual

2017-18 $9.8 Million 10.11% actual

2018-19 $9.1 Million (7.14%) actual

2019-20 $11.4 Million 25 .27% projected

2020-21 $9.0 Million (21.05%) budgeted

59

2) Wastewater Fund - The wastewater fund also uses a multi-year rate setting strategy. In order to support an adequate capital improvement plan and meet high wastewater treatment standards the Council approved a five year rate increase in 2012. The rate increase was 5.8% per year. The last rate increase (5 out of 5) was in fiscal year 2017. There is no revenue increases in the projected revenues for fiscal year 2020. There is however an allocation for a rate study which will assist in determining if there is a need to increase rates. Wastewater fund revenues increased in fiscal year 2021 due to an

increase in capacity fees to be used for capital improvements.

Fiscal Year Amount % change Comment 2013-14 $8.7 Million actual 2014-15 $9.0 Million 3.45% actual 2015-16 $9 .1 Million 1.11% actual 2016-17 $9.9 Million 8.79% actual 2017-18 $10.6 Million 7.07% actual 2018-19 $12.3 Million 16.04% actual 2019-20 $12.4 Million .81% projected 2020-21 $13.9 Million 12.10% budgeted

3) Solid Waste - Solid waste revenues are expected to remain at the same level for fiscal year 2021 .

Fiscal Year Amount % change Comment 2013-14 $1.8 Million actual 2014-15 $1. 9 Million 5.56% actual 2015-16 $1 .9 Million 0.00% actual 2016-17 $1.9 Million 0.00% actual 2017-18 $1.9 Million 0.00% actual

2018-19 $2.0 Million 5.26% actual 2019-20 $2.0 Million 0.00% projected 2020-21 $2.0 Million 0.00% budgeted

60

WHERE THE MONEY COMES FROM

Reserves\ 17%

Transfers In -------7%

Property Taxes 7%

I Sales and Use

Tax

/17%

Other Taxes 3%

.,. .,,.-Other Agencies V 14% Utilities---

21 % Interest-- ~--------Fees

1 % Developmen B°/c Fees Grants 0

3% 4%

$98,996,430

WHERE THE MONEY GOES Economic

Development General Transfers Out Other .5%

7% \ 11%'\ /

Government 4%

Community \ --Public Safety 21%

Development _ _ , 3%

Parks & Recreation

7.5%

I Enterprise

31%

$98,996,430

61

~ Public Works 15%


62

0) (,J

Fund No.

IOI

201 202 203 204 205 206 207 208 209 210 211 212 213 220 221 222 223 225 226 230 231 232 233 234 235 236 237 238 240 241 242 243 244 245 246 248 250

FUND DESCRIPTION

General

Gas Tax SB 1 Tax Transportation Art 3 Bus Shelter Local Transportation Authority Traffic Congestion Relief FHWA Grants 1-8 / Imperial Ave. Overpass Wake Ave Extension Capital Construction 7TH & State Reg Bus Terminal LTA Revenue Bonds COVID- 19 Traffic Safety Asset Forfeiture - DOJ OTS Grants State COPS Program - SLESF Police Grants Asset Forfeiture - DOT Impact Fee - Administration Impact Fee - Library Impact Fee - Police Impact Fee - Fire Impact Fee - Streets Impact Fee - Parks Impact Fee - Recreation Impact Fee - General Government Impact Fee - Parks & Recreation Home Grants Home Pro2ram Rental Rehab-Bud HUD Entitlement Program CDBG Pro2ram Income RLF House Enabled by Local Calhome Program EDA Revolvin2 Fund Home Pl Admininstration

ESTIMATED FUND

BALANCE 7/1/2020

11,760,169

7,471 888,434 196,073 276,927

3,819,208

-64,280

130,311 321,032 111,782

-753,417

(108,855) -

62,841 59,736

280,026 48,194

343,020 20,042 59,585

897,642 (171,186)

2,021,865

--

1,825,354 40,423 65,657

155,452 317,406 534,811

33,109 498,411 138,670 20,770 15,259

CITY OF EL CENTRO 2021 BUDGET

FUND SUMMARY

ESTIMATED REVENUES

I TRANSFERS TOTAL REVENUES IN REVENUES

26,905,800 1,178,924 28,084,724

1,140,358 1,140,358 751,000 751,000

37,500 37,500 90,250 90,250

2,91 5,000 2,915,000

-350 350

3,000 3,000 1,900 1,900

550 550

277,200 277,200 -

200 200 12,499 12,499

102,000 102,000 - -500 500 100 100

92,200 92,200 82,500 82,500 91,000 91,000

123,000 123,000 - -

-137,000 137,000 167,030 167,030

300 300 3,400 3,400 1,850 1,850

566,707 566,707 14,800 14,800 2,400 2,400

400 400 300 300 970 970

ADOPTED APPROPRIATIONS ENDING ESTIMATED FUND

FUNDS EXPENDITURES I TRANSFERS TOTAL BALANCE

AVAILABLE OUT APPROP. 6/30/2021

39,844,893 29,898,673 - 29,898,673 9,946,220

1,147,829 3,000 1,143,374 1,146,374 1,455 1,639,434 1,602,000 1,602,000 37,434

233,573 - 233,573 367,177 154,900 154,900 212,277

6,734,208 5,325,000 1,386,605 6,711,605 22,603

- - -64,630 - 64,630

133,311 - - 133,311 322,932 - 322,932 112,332 - - - 112,332

- - - -1,030,617 7,600 7,600 1,023,017 (108,855) 40,000 - 4G,000 (148,855)

- - I -63,041 25,000 25,000 38,041 72,235 12,499 l~,499 59,736

382,026 180,096 180,096 201,930 48,194 - 48,194

343,520 60,000 - 60,000 283,520 20,142 - 20,142

151,785 - 151,785 980,142 - - - 980,142 (80,186) - (80,186)

2,144,865 1,875,000 - 1,875,000 269,865 - - - -

- - -

1,962,354 - 1,962,354 207,453 - - - 207,453

65 ,957 - 65,957 158,852 130,000 - 130,000 28,852 3 I 9,256 280,000 - 280,000 39,256

1,101 ,518 566,707 566,707 534,811 47,909 34,059 34,059 13,850

500,811 100,000 100,000 400,811 139,070 51,250 - 51,250 87,820 21 ,070 20,000 - 20,000 1,070 16,229 12,000 - 12,000 4,229

0) .l>,.

Fund No.

251 259 261 262 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 290 299

FUND DESCRIPTION

IID Project Jobs COOP Agreement Recreation Projects Library Assistance Special Events 2011 C BONDS - CITY Project Fund 2011 C Bonds Project Fund 2011 A & B Bonds Fire Mitigation Fees Police Operational Buena Vista Landscapin~ & Lighting

ILet!acy Ranch CFO Legacy Ranch L & LO I. V. Commons CFO SA - Administration SA - Revolving SA - Low/Moderate SA - Administration - 2 Lotus L& LO Town Center L & LO Measure P

Total Special Revenue Funds

ESTIMATED FUND

BALANCE 7/1/2020

6,759 -

3,231

-9

-1,121,750

520,868 217,875 462,253 182,557 254,392

38,615 9,574

-14,773

433,076 427,648

240 33,191

9,689,910

27,143,888


FUND SUMMARY

ESTIMATED REVENUES


30 30 - -

1,024,760 1,024,760

10,000 10,000 -

-- -

1,500 1,500 2,500 2,500 5,650 5,650

102,365 102,365 25,776 25,776

200 200

15,050 15,050 5,570 5,570

126,400 126,400 50 50

12,100 12,100 5,140,000 5,140,000

13,088,2 15 - 13,088,215


FUNDS EXPENDITURES l TRANSFERS TOTAL BALANCE


6,789 6,789 - -

1,027,991 1,024,760 1,024,760 3,231 - -

10,009 10,000 10,000 9 - - -

1,1 21,750 - - 1,121,750 520,868 520,868 2 I 9,375 - - 219,375 464,753 464,753 188,207 83,200 3,500 86,700 101,507 356,757 101,165 - 101,165 255,592 64,391 46,080 3,500 49,580 14,811

9,774 1,000 - 1,000 8,774

- - - - -29,823 3,500 - 3,500 26,323

438,646 438,646 554,048 265,009 265,009 289,039

290 290 45,291 23,250 5,550 28,800 16,491

14,829,910 5,032,192 - 5,032,192 9,797,718

40,232, 103 17,069,267 2,542,529 19,611,796 20,620,307

0) U1

Fund No.

300 301

401 402 403 404 405 406 407 408 409 410 411 441 442 460 461

FUND DESCRIPTION

Debt Service Debt Service- SA

Total Debt Service Fund

Federal Highway Administration Orange Ave Regional Lift Station Drainage Facilities Lotus Parallel IID Facility Crossing 8th St. Overpass Bridge Colonia - El Dorado Street Bridee/Road Improvement LaBrucherie Greenbelt Prop 1B

Misc. Road Improvements EDA GRANT SA - Capital Projects Park Development Post Office Grant

Total Capital Pro.iects Funds

ESTIMATED FUND

BALANCE 7/1/2020

1,566,536 2,237,379

3,803,915

91,675 243,905 262,397

67,362 33,229

4,269 20,306

247,198 9,076

-52,228

177,515 2,432,677

126,281 -

3,768,l 18


FUND SUMMARY

ESTIMATED REVENUES


14,000 1,363,605 1,377,605 2,960,679 2,960,679

2,974,679 1,363,605 4,338,284

2,624,000 2,624,000 1,000 1,000

15,000 15,000 2,000 2,000

900 900 90 90 90 90

26,000 26,000 40 40

- -1,900 1,900

900 900 17,000 17,000

650 650

- -

2,689,570 2,689,570




2,944,141 1,363,605 1,363,605 1,580,536 5,198,058 2,926,679 - 2,92t,679 2,271,379

8,142, 199 4,290,284 - 4,290,284 3,851,915

2,715,675 2,624,000 - 2,624,000 91,675 244,905 - - 244,905 277,397 - - - 277,397 69,362 - - 69,362 34,129 - - 34,129 4,359 - - - 4,359

20,396 - - 20,396 273,198 - - 273,198

9,116 - - 9,116

- - -54,128 - - 54,128

178,415 - - 178,415

2,449,677 1,000,000 1,000,000 1,449,677

126,931 - - - 126,931 - -

6,457,688 3,624,000 3,624,000 2,833,688

O'> O'>

Fund No.

501 502 503 504 511 512 513 514

601 602 603 604 605 606

FUND DESCRIPTION

Water Wastewater Transit Solid Waste Water Capacity Fees Wastewater Capacity Fees Water Stabilization Fund Wastewater Stabilization Fund

Total Enterprise Funds

Workers' Compensation Post Employment Group Health Insurance Motor Vehicle GASB45 PARS Trust

Total Internal Services Funds

Total All Funds

ESTIMATED FUND

BALANCE 7/1/2020

16,433,020 12,970,371

-87,885

4,152,039 3,779,201 3,424,812 3,419,567

44,266,895

2,266,560 680,493

3,099,408 51,025 70,069

1,500,000 7,667,555

98,410,540


FUND SUMMARY

ESTIMATED REVl:NUES

I TRA~SFERS TOTAL REVENUES IN REVENUES

8,965,000 8,965,000 9,872,000 4,000,000 13,872,000

2,010,500 2,010,500 1,045,000 1,045,000 1,230,000 1,230,000

22,000 22,000 22,000 22,000

23, 166,500 4,000,000 27, 166,500

1,887,000 1,887,000 372,000 372,000

3,702,000 3,702,000 475,300 475,300

10,000 - 10,000

6,446,300 6,446,300

75,271,064 6,542,529 81,813,593




25,398,020 11,201,752 11,201,752 14,196,268 26,842,371 17,381,455 17,381,455 9,460,916

-2,098,385 2,010,000 2,010,000 88,385 5,197,039 - - 5,197,039 5,009,201 4,000,000 4,000,000 1,009,201 3,446,812 - - 3,446,812 3,441,567 - - 3,441,567

71 ,433,395 30,593,207 4,000,000 34,593,207 36,840,188

4,153,560 1,722,508 1,722,508 2,431,052 1,052,493 551,000 551,000 501,493 6,801,408 4,188,500 4,188,500 2,612,908

526,325 516,462 516,462 9,863

80,069 - 80,069 1,500,000 1,500,000

14, 113,855 6,978,470 - 6,978,470 7,135,385

180,224,133 92,453,901 6,542,529 98,996,430 81,227,703

CITY OF EL CENTRO REVENUE SUMMARY BY CATEGORY (ALL FUNDS)

Property Taxes Sales & Use Taxes Other Taxes Other Agencies Fees Grants Development Fees Long Term Debt Interest Earn ings Uti lities Total Revenues

Transfe.rs in

Tota l Revenues and Transfers in

ACTUAL 2019

6,626,434 18,740,665 2,786,486

13,456,642 6,208,181 3,851,109 1,058,907

0 1,724,405

20,458,888 74,911,717

4,447,994

79,359,711

PROJECTED 2020

6,905,404 17,514,000

2,734,000 16,788,950 6,439 ,893 3,305,888 1,230,000

560,000 731,815

20,700,000 76,909,950

6,317,910

83,227 ,860

67

BUDGET 2021

6,949,270 16,910,000 2,762,000

13,589,208 6,341,370 4,495,466 2,881,000

0 715,750

20,627,000 75 ,27 1,064

6,542,529

81 ,813 ,593

CITY OF EL CENTRO REVENUE SUMMARY - BY SOURCE (ALL FUNDS)

ACTUAL PROJECTED BUDGET Revenues 2019 % 2020 % 2021 %

Property Taxes 6,626,434 8.3% 6,905,404 8.3% 6,949,270 8.5% Sales & Use Taxes 18,740,665 23.6% 17,514,000 21.0% 16,910,000 20.7% Transient Occupancy Taxes 2,029,794 2.6% 1,975,000 2.4% 2,000,000 2.4% Franchise Fees 297,300 0.4% 299,000 0.4% 299,000 0.4% Business License Taxes 379,373 0.5% 380,000 0.5% 380,000 0.5% Other Taxes 80,019 0.1% 80,000 0.1% 83,000 0.1% Licenses and Permits 266,735 0.3% 331 ,300 0.4% 346,600 0.4% Fines and Forfeitures 66 ,376 0.1% 60,000 0.1% 68,000 0.1% Motor Vehicles Fees 4,414,691 5.6% 4,500,000 5.4% 4,525,000 5.5% Gas Tax 1,717,197 2.2% 1,953,447 2.3% 1,889,858 2.3% Local Transportation Authority 2,975,294 3.7% 3,070,000 3.7% 2,900,000 3.5% Revenue From OtherAgencies 4,349,460 5.5% 7,265,503 8.7% 4,274,350 5.2% Federal Grant 1,065,307 1.3% 1,224,430 1.5% 3,188,207 3.9% State Grant 2,785,802 3.5% 2,081,458 2.5% 1,307,259 1.6% Fees 727,046 0.9% 817 ,450 1.0% 918,200 1.1% Water Sales 8,840,602 11 .1% 8,919,000 10.7% 8,845,000 10.8% Wastewater Treatment fees 9,678 ,021 12.2% 9,776,000 11 .7% 9)72,000 11 .9% Refuse Collection 1,940,265 2.4% 2,005,000 2.4% 2,010 ,000 2.5% Other' F;ees & Charges 5,148,024 6.5% 5,231,143 6.3% 5,008,570 6.1% Interest Earnings 1,724,405 2.2% 731,815 0.9% 715,750 0.9% Long Term Debt 0 0.0% 560,000 0.7% 0 0.0% Development Fees 1,058,907 1.33% 1,230,000 1.48% 2,881 ,000 3.52% Total Revenues 74,911,717 94.4% 76,909,950 92.4% 75,271,064 92.0%

Transfers in 4,447,994 5.6% 6,317,910 7.6% 6,542,529 8.0%

Total Revenues and Transfers in 79,359,711 100.0% 83,227,860 100.0% 81 ,813 ,593 100.0%

68

CITY OF EL CENTRO EXPENDITURE SUMMARY (ALL FUNDS)

ACTUAL 2019 %

Personnel Services 26,620,065 27%

Supplies & Services 22,557,218 23%

Subtotal 49,177,283 50%

Capital Outlay 33,494,834 34%

Debt Service 8,808,065 9%

Solid Waste Disposal 1,886,244 2%

Subtotal 44,189,143 45%

Total Expenditures 93,366,426 95%

Transfers out 4,447,995 5%

Total Expenditures and Transfers out 97,814,421 100%

PROJECTED

2020 %

27,256,244 31 %

19,282,383 22%

46,538,627 53%

24,513,783 28%

8,906,379 10%

2,006,000 2%

35,426,162 40%

81 ,964,789 93%

6,317,910 7%

88,282,699 100%

69

BUDGET 2021 %

30,190,398 30%

21,110,950 21%

51,301,348 52%

30,232,331 31%

8,910,222 9%

2,010,000 2%

41,152,553 42%

92,453,901 93%

6,542,529 7%

98,996,430 100%


70

CITY OF EL CENTRO APPPROPRIA TIO NS SUMMARY - EXPENDITURES BY CATEGORY (ALL FUNDS)

2021 BUDGET

PERSONNEL SUPPLIES/ CAPITAL SERVICES SERVICES OUTLAY TOTAL

General Fund

General Government

City Council 113,839 18,755 132,594

City Clerk 193,843 52,250 246,093

City Manager 449,057 45,980 495,037

PI Office 21,860 21 ,860

Personnel 510,160 107,050 617,210

Peronnel Appeals Board 9,500 9,500

IT- Network 323,621 138,425 462,046

City Attorney 75,172 377,309 452,481

Finance - Administration 634, 100 83,450 717,550

Finance - Data Processing 6,000 6,000

City Hall Maintenance 564,120 74,110 638,230

Incubator B ldgs 18,500 18,500

Non-Departmental 1,839,400 1,839,400

Contingency 20,000 20,000

Services Credits {2,000,000) {2,000,000)

Total General Government 2,863,912 812,589 3,676,501

Public Safety

Police - Services 8,600,398 779,862 9,380,260

Police - Crossing Guards

Police - P.O.S.T. 90,000 90,000

Communications 1,051,726 164,400 1,216, 126

Fire 6,332,281 544,531 6,876,812

Animal Regulation 137,395 40,200 177,595

Total Public Safety 16,121,800 1,6 18,993 17,740,793

Public Works

Administration 81,440 9,915 91,355

Street Maintenance 707,751 310,481 1,018,232

Street Lighting 325,000 325,000

IVWMA 70,000 70,000

Cruickshank Landfi ll

Engineering 393,241 52,376 445,617

Total Public Works I, 182,432 767,772 1,950,204

71


2021 BUDGET

PERSONNEL SUPPLIES/ CAPITAL SERVICES SERVICES OUTLAY TOTAL

General Fund

Community Development Department

Building Regulations 630,127 72,167 702,294 Planning 352,283 504,710 856,993

Total Community Development Dept. 982,410 576,877 1,559,287

Parks & Recreation Park Maintenance 651,899 615,530 1,267,429

Recreation 307,913 122,335 430,248

Community Center 149,502 94,244 243,746

Post Office Pavilion 13,993 44,038 58,031

Youth Center 47,210 57,308 104,518

Adult Center 90,688 33,711 124,399

Plunge 595,222 462,090 1,057,312

Day Camp 43,209 8,800 52,009

Mini Bike 12,874 9,387 22,261

Sports Court 237,796 67,820 305,616

Splash Pad 15,075 15,075

Skate Park 3,656 97,174 I 00,830

Library 555,633 165,980 . 721,613

Total Parks & Recreation 2,709,595 1,793,492 4,503 ,087

Economic Development Economic Development 314,078 87,639 401,717

Blight Elimination 37,684 10,900 48,584

Total Economic Development 351 ,762 98,539 450,301

Valley Center Point Valley Center Point 18,500 18,500

Total Valley Center Point 18,500 18,500

Total General Fund 24,211,91 I 5,686,762 29,898,673

72


2021 BUDGET

Special Revenue Funds

Gas Tax

SB I Tax

Bus Shelter

Local Transportation Authority LT A Revenue Bonds

COVID - 19

Asset Fortfeiture

OTS Grants

SLESF Police Grants

Asset Fortfeiture - DOT

Development Impact Fees

Home Program Rental Rehab - Hud

HUD Entitlement

CDBG Program Income RLF

HELP

Calhome Program

EDA Revolving

HomePIAdmn

Recreation Projects Special Events

Project Fund 201 1 A & B Bonds

Buena Vista L&LD

Legacy Ranch CFD 2007-1 Legacy Ranch L&LD

CFD - IV Commons

SA - Revolving

SA - Administration 2

Town Center L & LD Measure P


PERSONNEL SERVICES

11,146 80,096

145,22 1

4,000

10,000

1,015

200,079

451,557

73

SUPPLIES/ SERVICES

3,000

117,900

60,000 7,600

40,000 25,000

1,353 100,000

130,000

280,000 291,307

10,559

100,000

51,250 20,000

2,000

8,985

83,200 101,165

46,080

1,000

3,500

52,280

23,250 10,000

1,569,429

CAPITAL OUTLAY

1,602,000 37,000

5,265,000

60,000 1,875,000

130,179

19,500

1,024,760

12,650

5,022,192

15,048,281

TOTAL

3,000

1,602,000

154,900 5,325,000

7,600

40,000

25,000 12,499

180,096

60,000 1,875,000

130,000

280,000 566,707

34,059

100,000

51,250 20,000 12,000

1,024,760

10,000

83,200 101,165

46,080

1,000

3,500

265,009

23,250 5,032,192

17,069,267

CITY OF EL CENTRO APPPROPRIA TIONS SUMMARY - EXPENDITURES BY CATEGORY (ALL FUNDS)

2021 BUDGET

Debt Service Fund

Debt Service Fund SA - Retirement Fund

Total Debt Service Funds

Capital Projects Fund

Federal Highway Administration

SA - Capital Projects Park Development

Total Capital Projects Funds

Enterprise Funds

Water Fund

System Maintenance

Treatment Plant

Customer Service

PI Office

Administration

Overhead

Total Water Fund

Wastewater Fund

Wastewater Capacity

System Maintenance

Treatment Plant

Customer Service

PI Office

Enviromental Compliance

Administration Overhead

Total Wastewater Fund

PERSONNEL SERVICES

517,491

1,327,985 256;328

338,823

2,440,627

541,259

1,489,590

109,856

159,795

328,741

2,629,241

74

SUPPLIES/ SERVICES

1,363,605 2,926,679

4,290,284

1,000,000

1,000,000

290,592

3,992,238 220,465

21,860

106,620 1,000,000

5,631,775

118,137 3,896,762

167,185

21,860

68,050

106,020 1,000,000

5,378,014

CAPITAL OUTLAY

2,624,000

2,624,000

336,000

2,751,600

41 ,750

3,129,350

4,000,000

1,573 ,000

3,757,700

43 ,500

9,374,200

TOTAL

1,363,605 2,926,679

4,290,284

2,624,000

1,000,000

3,624,000

I, 144,083

8,071,823 476,793

21,860

487,193 1,000,000

11,201 ,752

4,000,000

2,232,396

9,144,052

277,041

2 1,860

227,845

478,261 1,000,000

17,381 ,455


2021 BUDGET

Enterprise Funds

Solid Waste Collection Fund

Total Enterprise Fund

Internal Service Funds

Workers' Compensation Fund

Post Employement Benefits Fund

Group Health Insurance Fund Motor Vehicle Fund GASB 45

Total Internal Service Funds

Total Other Funds

Grand Total

PERSONNEL SERVICES

5,069,868

211,000

246,062

457,062

5,978,487

30,190,398

75

SUPPLIES/ SERVICES

2,010,000

13,019,789

1,722,508

340,000

4,188,500

213,900

6,464,908

26,344,410

32,031,172

CAPITAL OUTLAY

12,503,550

56,500

56,500

30,232,331

30,232,331

TOTAL

2,010,000

30,593,207

1,722,508

551,000 4,188,500

516,462

6,978,470

62,555,228

92,453,901

CITY OF EL CENTRO INTERFUND TRANSFERS

2021 BUDGET

Transfers Out

Gas Tax Fund L TA Streets Fund Buena Vista Fund Legacy Ranch Fund Town Center Fund Wastewater Capacity Fund

Totals

Transfer In General Fund Debt Service Fund Wastewater Fund

Totals

76

2021

1,143,374 1,386,605

3,500 3,500 5,550

4,000 ,000 6,542,529

1,178,924 1,363,605 4,000 ,000 6,542,529

Fund No. FUND DESCRIPTION

IOI General

201 Gas Tax 202 SB 1 Tax 203 Transportation Art 3 204 Bus Shelter 205 Local Transportation Authority 206 Traffic Congestion Relief

207 FHWA Grants 208 1-8 / Imperial Ave. Overpass 209 Wake Ave Extension 210 Capital Construction 211 7TH & State Reg Bus Terminal 212 LTA Revenue Bonds 213 COVID- 19 220 Traffic Safety 221 Asset Forfeiture - DOJ 222 OTS Grants 223 State COPS Program - SLESF 225 Police Grants 226 Asset Forfeiture - DOT 230 Impact Fee - Administration 231 Impact Fee - Library 232 Impact Fee - Police 233 Impact Fee - Fire 234 Impact Fee - Streets 235 Impact Fee - Parks 237 Impact Fee - General Government

238 Impact Fee - Parks & Recreation 240 Home Grants 241 Home Program 242 Rental Rehab-HUD 243 HUD Entitlement Program 244 CDBG Program Income RLF 245 House Enabled by Local 246 Calhome Program 248 EDA Revolving Fund

250 Home Pl Adm ininstration

251 11D Project Jobs 259 COOP Agreement 261 Recreation Projects 262 Library Assistance

266 Special Events

267 2011 C BONDS - CITY

268 Pro,ject Fund 2011 C Bonds 269 Project Fund 201 l A & B Bonds 270 Fire Mitigation Fees 271 Police Operational 272 Buena Vista Landscaping/Lighting

273 Legacy Ranch CFO

274 Legacy Ranch L & LD 275 1.V. Commons CFO

CITY OF EL CENTRO

REVENUE SUMMARY BY FUND

FISCAL YEAR 2020-2021

ACTUAL ACTUAL REVENUES REVENUES

2017-2018 2018-2019

27,897,374 31,396,966

902,383 885 ,013

210,654 838, 196

36,998 39,03 1

157,892 181,793

2,627,638 3,086,259

52, 135 52,959

894 909 8,596 8,737

4,466 4,540

1,556 1,58 1 (3) -

344,267 344,779

- 13, 135

4 -14,408 192, 143

107,314 51 ,479

102,007 202,304

1,044, 144 69,490

103 473 ,398

280 285 49, 11 9 3,333

79, 129 50, 125

59,54 1 2 1, 134

13 1,796 83,536

2 1,857 -90,64 1 33,432

67,672 6,855

918 870 46,720 5,5 16

4,416 4,489

533,322 257,4 16

4 1,334 49,618

6,969 7,084

76,376 4, 172

1,486 1,504

3,617 221

3, 179 4,054

( 16) -3 1,053 303 , 162

(56) -19,57 1 55 ,8 16

62, 179 8 1,32 1

2 11,985 6,063

88,308 89,764

3,030 3,080

6,431 6,5 37

6,676 9,734

61 ,104 143,392

6,379 11 ,349

993 l,OIO

77

ADOPTED BUDGET

PROJECTED ESTIMATED REVENUES REVENUES

2019-2020 2020-2021

30,303,562 28,084,724

1, 101 ,947 I, 140,358

852,500 751 ,000 37,990 37,500

I 13,449 90,250

3,090,000 2,915 ,000 52,000 -

400 350 3,500 3,000 2,000 1,900

650 550 - -

280,472 277,200

- -- -

12,605 200

88,882 12,499

I 02,500 102,000 164,330 -29,683 500

126 100

25,200 92,200

42,000 82,500 30,000 91 ,000

79,000 123 ,000

- -46, 100 137,000

40,022 167,030

400 300 35,598 3,400

1,950 1,850

47 1,452 566,707

67,234 14,800

3,130 2,400

7, 138 400

600 300

90 970

40 30

- -1,792,576 1,024,760

- -13,222 10,000

104, 11 9 -- -

20,000 -1,400 1,500

2,900 2,500

6,000 5,650

101 ,700 I 02,365

8, 125 25,776

450 200


276 SA - Administration 277 SA - Revolving 278 SA - Low/Moderate 279 SA - Administration - 2 280 Lotus Ranch L & LD 286 Integrated Waste Management 287 Soft Drink Franchise Fund 289 Dept. of Conservation 290 Town Center L & LD 299 Measure P


300 Debt Service 301 Debt Service- SA


401 Federal Highway Administration 402 Orange Ave Regional Lift Station 403 Drainage Facilities 404 Lotus Parallel 405 IID Facility Crossing 406 8th St. Overpass Bridge 407 Colonia - El Dorado Street 408 Bridge/Road Improvement 409 LaBrucherie Greenbelt 411 Misc. Road Improvements 440 HCD Community Center Grant 441 EDA GRANT 442 SA - Capital Projects 460 Park Development 461 Post Office Grant


501 Water 502 Wastewater 503 Transit 504 Solid Waste 511 Water Capacity Fees 512 Wastewater Capacity Fees 513 Water Stabilization Fund 514 Wastewater Stabilization Fund


601 Workers' Compensation 602 Post Employment 603 Group Health Insurance 604 Motor Vehicle 605 GASB 45 606 PARS Trust

Total Internal Services Funds

Total All Funds

CITY OF EL CENTRO

REVENUE SUMMARY BY FUND


ACTUAL ACTUAL REVENUES REVENUES

2017-2018 2018-2019

19 -11 2 216

234,726 14,359

264,063 247,880

190

3 -( I) -

(40) -11,807 12,970

5,240,586 5,766, 102

13,082,740 13,732,335

1,324,476 l ,345 ,536

3,579,32 1 1,015, 122

4,903,797 2,360,658

489, l 98 812,353

3,393 3,449

14,6 12 3,710

5,353 5,44 1

2,313 2,35 1

268 272

282 287

61 ,796 62, 156

90 66

l l ,676 10,480

( 19 l) -2,471 2,5 12

19,410 23 , 125

6,085 369

616,756 926,571

9,804,62 1 9,096,24 1

10,586, 130 12,344,373

790 -1,862,692 2,0 15,925

726,584 710,953

88 1,189 322,0 14

47,895 48,685

47,82 1 48,6 10

23,957,722 24,586,801

l,582, 114 1,780,814

339,414 349,754

3,377,748 3,616,770

446,736 559,3 10

57,875 49,732

1,500,000 -7,303,887 6,356,380

78 77,762,276 79,359,711

ADOPTED BUDGET

PROJECTED ESTIMATED REVENUES REVENUES

2019-2020 2020-2021

- -102,890 15,050

16, 120 5,570

127,600 126,400

50 50

- -- -- -

12,230 12,100

5,085,000 5, 140,000

14,177,370 13,088,215

l ,36 l ,875 l ,377,605

2,965,629 2,960,679

4,327,504 4,338,284

950,343 2,624,000

1,530 1,000

1,600 15,000

2,400 2,000

1,000 900

120 90

120 90

27,000 26,000

50 40

2,000 l ,900

- -l,000 900

18,000 17,000

750 650

- -

1,005,913 2,689,570

l l ,365,2 1 l 8,965,000

12,436,000 13,872,000

- -2,006,000 2,010,500

475,000 1,045,000

573,000 1,230,000

2 1,000 22,000

2 1,000 22,000

26,897,211 27,166,500

l ,885 ,000 1,887,000

361 ,000 372,000 3,785,000 3,702,000

475 ,300 475,300 10,000 10,000

- -6,516,300 6,446,300

83,227,860 81,813,593


101 Tota l Genera l Fund

201 Gas Tax 202 SB I Tax 203 Transportation Art 3 204 Bus Shelter 205 Local Tra nsportation A uthority 206 T raffic Congestion Relief 211 7TH & State Reg Bus Terminal 212 L TA Revenue Bonds 213 COVID-1 9 220 Traffic Safety 221 Asset Forfeiture - DOJ 222 OTS Grants 223 State COPS Program - SLESF 225 Police Grants 226 Asset Forfeiture - DOT 23 1 Impact Fee - Library 232 Im pact Fee - Police 234 Impact Fee - Streets 238 Impact Fee - Parks & Recreation 241 Home Pro2ram 242 Rental Rehab-Hud 243 HUD Entitlement Program 244 CDBG Pro2ram Income RLF 245 House Enabled by Local 246 Calhome Program 248 EDA Revolvin2 Fund 250 Home PI Admininstration 26 1 Recreation Projects 262 Library Assistance

266 Specia l Events

267 2011 C BONDS- CITY 268 Pro_ject Fund 2011 C Bonds 269 Project Fund 2011 A & B Bonds 272 Buena Vista Landscaping/Lightin2 273 Legacy Ranch CFD 274 Legacy Ranch L & LD 275 I.V. Commons CFO 276 SA - Administration 277 SA - Revolvin2 279 SA - Administration - 2 286 Integrated Waste Ma nagement 287 Soft Drink Franchise Fund 289 De pt. of Conservation 290 Town Center L & LD 299 Measure P

Tota l Special Revenue Funds

CITY OF EL CENTRO

EXPENDITURE SUMMARY BY FUND FISCAL YEAR 2020-2021

ACTUAL ACTUAL EXPENDITURES EXPENDITURES

201 7-20 111 2018-20 19

27,838,793 32,360,855

898,273 882,065 - 1,0 12,9 16 - -

11 3,962 205,424 4,277,123 3,245,869

- 103,87 1

- -383 ,324 3,448,002

-1,358 -

127,270 82,898 95,835 42,923 85,426 126,554

1,044,092 68,759 - -

12,33 1 -113 ,463 30,421

- -(5) 125,000

3,497 86,726

- -523 ,536 252,240 2 15,2 18 123

- -- -567 223

2,272 648 30,998 303 ,158

- -

34,970 29,080

458,030 9,567, 154

986,806 -- 1,17 1,325

18,348 48,296

93 ,47 1 95,485 47,532 63,352

- -- -

-99,7 19 114, 11 3

- 224 -

- -5,229 3,738

544,883 2,03 1,6 13

10,2 17,528 23,142,200

79

ADOPTED BUDGET

PROJECTED TOTAL EXPENDITURES APPROPRIATIONS

2019-2020 2020-2021

30,270,097 29,898,673

1,10 1,947 I, 146,374

- 1,602,000 - -

133,000 154,900 2,565,695 6,711 ,605

53,222 -- -

177,600 7,600 108,855 40,000

- -209,000 25,000

88,882 12,499 11 6,230 180,096 164,330 -167,058 60,000

- -298,120 -

39,000 1,875,000

- -

3,000 130,000 - 280,000

47 1,452 566,707 207,0 19 34,059

- 100,000 - 5 1,250

85,400 20,000 - 12,000

1,792,576 1,024,760

- -31 ,294 10,000

- -- -

4,635 ,849 -38,780 86,700

102,035 101 ,165 38,380 49,580

- 1,000

- -103 ,500 3,500 158,532 265 ,009

-- -

-15,298 28,800

4,775 ,239 5,032,192

17,681,293 19,6 11 ,796


300 Debt Serv ice 301 Debt Service- SA


401 Federal 1-liehway Administration 403 Drainage Facilities 408 Bridge/Road Improvement 442 SA - Capital Pro_jects 460 Park Development


501 Water 502 Wastewater 503 Transit 504 Solid Waste 51 2 Wastewater Capaci ty Fees


601 Worke rs ' Compensation 602 Post Employment 603 Group Health Insurance 604 Motor Vehicle 605 GASB45

Total Internal Serv ices Funds

Total All Funds

C ITY OF EL CENTRO

EXPENDITURE SUMMARY BY FUND

FISCA L YEAR 2020-2021

ACTUAL ACTUAL EX PENDITURES EXPENDITURES

201 7-201 8 2018-2019

1,307,603 1,32 8,558 3, 18 I ,223 3, 111 ,704

4,488,826 4,440,262

489, 198 8 12,353

- --

464,08 1 545, 157

350,323 18,832

1,303,602 1,376,342

11 ,709, 125 10,8 17,2 11

17,259,263 15, 175,939

273,540 -1,886,244 1,947, 11 0

-

3 1,128, 172 27,940,260

2, I 54, 105 1,753 ,598 520,0 13 477,592

2,890, 183 3,8 15,462 400,285 507,850

1,214,368 2,000,000

7,178,954 8,554,502

82, 155,875 97,814,42 1

80

ADOPTED BUDGET

PROJECT ED TOTAL EXPEN DITURES APPROPRIATIONS

2019-2020 2020-2021

1,346,875 1,363,605

2,930,629 2,926,679

4,277,504 4,290,284

950,343 2,624,000

- -- -- 1,000,000

-

950,343 3,624,000

I 0,555,035 11 ,201 ,752 11 ,792,556 17,3 81 ,455

- -2,006,000 2,0 10,000 2,000,000 4,000,000

26,353,591 34,593,207

1,884,53 1 1,722,508

568,600 55 1,000 4,269,440 4, 188,500

527,300 5 16,462

1,500,000 -

8,749.87 1 · 6,978,470

88,282,699 98,996,430

Fund Division

CITY OF EL CENTRO

EXPENDITURE SUMMARY BY FUND/DIVISION FISCAL YEAR 2020-2021


No. No. FUND DESCRIPTION 201 7-2018 201 8-2019

GENERAL FUND IOI 1101 City Council I 39,336 133,4 14

101 I 102 City Clerk 328,425 356,563

101 120 1 City Manager 387,357 438,467

101 1202 PI Office 17,440 18,749

101 1301 Human Resources/Risk Mgmt. 5 15,099 539,757

101 1302 Personnel Appeals Board - 800

101 1304 IT-Network 323,789 54 1,89 1

IOI 140 1 City Attorney 401,113 411,108

101 150 1 Finance 6 16,504 744,228

101 1502 Data Processing 2,49 1 4,23 1

101 1801 Facility Maintenance 55 1,534 664, 11 0

101 1802 Incubator Buildings 16,2 16 14,887

101 1901 Non-Departmental 1,893,360 1,968,095

IOI 1902 Service Cred its (I, 746,729) (1,914,779)

101 2101 Police Services 8,654, 11 4 8,227,467

IOI 2102 Communications 1,242, 196 1,078,540

IOI 2103 Animal Control 166,031 2 16,429

101 2 105 P.O.S.T 78,5 10 94,075

IOI 2 106 Crossing Guards 200,115 140,932

IOI 230 1 Fire Services 6,84 1,087 6,844,5 I 3

IOI 2302 Emergency Services 561 -IOI 2303 Prevention 12,857 10,782

101 2304 Emergency Medic. 31,692 44,279

101 2305 Training 16, 155 5,492

IOI 2306 Hazardous Mat. 7, 121 15,7 11

IOI 3 10 1 Public Works Administration 72,842 78,120

IOI 3201 Street Mai ntenance 89 1,50 1 1,095,549

IOI 3203 Street Lighting 325,239 310, 180

IOI 390 1 · IVWMA 46,653 65,305

101 3902 Cruickshank Landfi ll 200,470 4,326, 119

IOI 410 1 Building Regulation 598,278 677,406

IOI 430 1 Engineering 4 11,823 4 10, 196

101 4401 Planning 354,952 325,266

IOI 4402 Planning EIR's 157,592 26,991

IOI 5101 Park Maintenance 1,054,4 13 1,570,897

101 520 1 Recreation 428,241 436,081

101 5202 Community Center 249,665 268,046

IOI 5203 P.O. Pavi lion 43,044 149, 197

101 5204 Youth Center 150,595 138,929

101 5205 Adult Center I 04,952 116,090

101 5206 Plunge 65,913 124,47 1

101 5207 Day Camp 40,774 76,375

IOI 5208 Minibike 20,476 56,847

IOI 52 11 Sports Court 345,377 325,249

IOI 52 13 Splash Pad 19,858 11 ,995

IOI 52 14 Skate Park 37,487 34,030

IOI 5301 Main Library 722, 126 705,020

101 6201 Economic Development 242,867 334,43 1

IOI 6202 Blight Elimination 48,476 33,605

IOI 6203 Valley Center Point 8,805 20,718

IOI 9 10 1 Transfers Out 500,000 44,00 1

Tota l Genera l Fund 27,838,793 32,360,855

81

ADOPTED BUDGET


2019-2020 2020-2021

132,275 132,594 340,705 246,093

416,755 495,037 20,370 21,860

580,925 617,210

800 9,500 439,199 462,046 402,720 452,481

595,3 17 717,550

6,000 6,000 594,350 638,230

13,680 18,500

1,738,236 1,859,400 (1,950,000) (2,000,000) 8,231,457 9,380,260 1,072,995 1,2 16,126

163,290 177,595 70,000 90,000

98,470 -6,672,7 11 6,790,488

-

16,005 13,435

46,295 44,638

13,863 12,223

16,538 16,028 84,340 9 1,355

975,212 1,018,232

325,000 325,000

68,750 70,000

2,990,550

6 13,662 702,294

403,00 1 445,617

538,640 763,993

108,806 93,000

1,069,656 1,267,429

377,710 430,248

254,667 243,746

65,720 58,031

86,038 104,5 18

11 7,740 124,399 936,04 1 1,057,312

41,500 52,009

28,090 22,26 1

304,958 305,616

15,075 15,075

76,53 1 100,830

600,380 721,613

389,334 401,717

44,940 48,584

20,800 18,500

- -

30,270,097 29.898,673

Fund Division No. No.

CITY OF EL CENTRO



FUND DESCRIPTION 2017-201 8 2018-2019

SPECIAL REVENUE FUNDS 201 Gas Tax

3204 Misc. Street [mprovements 9 11 0 [nterfund Transfers Gas Tax 898,273 882,065

202 SB 1 Tax 3204 Misc Street Improvements 757,70 1 3208 La Brucherie Wideni ng - 255,215 3209 [mperial ave. [nterchange 3274 8th Street Overlay -

204 Bus Shelter 340 1 Art. 8E - Bus Shelter 1,427 42,964 3403 Regional Bus Shelter 1,426 39,648 3406 7th St. Regional Bus Shelter match 111 ,109 122,8 12

205 Local Transportation Authority 3204 Miscellaneous Street [mprovements 3,384,526 3,080,9 19 3207 North Date Undergrounding 3209 [mperial ave. Interchange 20 1,838 81,660 3210 SR 86 Signal Lights 50,365 32 11 CML-5 169(050) [V Mall Sig. 25,805 1,80 1 322 1 ATPL 5169 (045) Sharrows Prit - 7,46 1 3252 [mperial ave. [nterchange 326 1 SLPP Overlay 3264 HS[P Lighting & Sidewalk match 596,7 17 3266 Colonia Area Drainage -3267 Shovel Ready Projects - -3268 Street Striping Maintenance 16,929 74,028 3269 Eight St - Adams & Aurora 5,20 1 -3270 Ross Ave [mp - 3rd & Dogwood (4,258) 3272 Plaza/8th Street Signal Lights - -3273 [mperial & Pepper Signal Lights - -

206 Traffic Congestion Relief 9 108 [nterfund Transfers 103,871

212 LTA Revenue Bonds 325 1 LT A Revenue Bonds 7,450 5,720 3255 Misc. Street Improvements 3256 LaB rucherie Widening 17'i,874 3,442,282

213 FEMA Covid-19 61 I 'i Fire Covid- 19 -

220 Traffic Safety 2 108 Traffic Safety 1,358

22 1 Asset Forfeiture - DOJ 2 101 Asset Forfeiture 127,270 82,898

222 OTS Grant 2 109 OTS A void Dui 20772 15,3 10 2 11 0 Selective Traffic Enfo rcement -2111 OTS - PT 1733 31,578 2 11 2 OTS - PT 18039 64,257 27,613

223 SLESF 2 11 3 State COPS Program - SLESF 85,426 126,554

82

ADOPTED BUDGET


2019-2020 2020-2021

3,000 3,000 1,098,947 1,143,374

- -- -

750,000

- 852,000

40,000 42,000 24,000 30,000 69,000 82,900

1,929,875 2,7 16,605 75,000 600,000

288,470 2,200,000

- -38,350 -

- -250,000

- 400,000

- -100,000 50,000

230,000 150,000

- -- -- 55,000

4,000 190,000

53,222 -

7,600 7,600

-170,000 -

108,855 40,000

-

209,000 25,000

51,3 81 -37,501 12,499

- -- -

116,230 180,096

Fund No.

225

226

230

231

232

234

238

241

242

243

244

245

246

248

250

261

266

267

268

Division

CITY OF EL CENTRO



No. FUND DESCRIPTION .. 2017-201 11 2018-201 9

Police Grant 2114 20 I 7-DJ-BX-0784 12, 140

21 15 20 19-DJ-BX- 15 14 1 13,358

2 11 9 20 11 -DJBX 2468 -2122 Stone Garden 1,044,092 43,261

Asset Forfeiture - DOT 210 1 Asset Forfeiture -

Impact Fee - Administration 3300 Impact Fee - Administration -

Impact Fee - Library 3301 Impact Fee - Library 12,33 1

Impact Fee - Police 3302 Impact Fee - Police 113,463 30,421

Impact Fee - Streets 3209 Imperial Ave. Extension -

Impact Fee - Parks & Recreation 3308 Impact Fee - Parks & Recreation (5) 125,000

Home Program 9308 Program Expense 3,497 86,726

Rental Rehab-H ud 9309 Rental Rehab-Hud - -

HUD Entitlement Proe.ram 9313 HUD Clearance & Demo. 53,050 41,867

9314 I-IUD Administration 88,304 7 1,860

9315 HUD Housing - 30,982

9316 HUD Capital Projects 319,737 39,809

9319 HUD Public Faci lities 62,445 67,722

CDBG Program Income RLF 9 107 CBDG Transfer Out

93 13 HUD Clearance & Demo. 16,066 123

9320 General Administration - -9321 Public Facilities 194,398 -9345 Public Service 4,754 -

House Enabled by Loca l 9324 HELP 080202 - -

Calhome Proe.ram 9326 Calhome 03AD

EDA Revolving Fund 9340 EDA Sequestered 567 223

Home PI Admininstration 9353 Administration 2,272 648

Recreation Projects 52 18 Plank Park - 96,293

52 19 Imperial Valley Urban Forest 30,998 204, 11 6

5220 Carlos Agui lar Park Soccer Field - 2,749

Special Events

5210 Special Events 34,970 29,080

2011 C BONDS - CITY 9254 Projects 20 I I C Bonds 458,030 9,567,154

Project Fund 2011 C Bonds 9254 Projects 20 11 C Bonds 986,806

83

ADOPTED BUDGET

PROJECTED TOTAL EXPENDITURES APP RO PR IA TIONS

2019-2020 2020-2021

12,000 -94,500 -57,830 -

167,058 60,000

-

- -

298,120 -

39,000 1,875 ,000

- -

3,000 130,000

- 280,000

68,886 78,280

99,94 1 I 13,341

I 10,000 165,000

12 1,234 130, 179

71,391 79 ,907

182,519 -- -

20,000 6,000

- 19,500

4,500 8,559

- 100,000

- 51 ,250

85,400 20,000

12,000

602,662 -429,914 1,024,760

760,000 -

31,294 10,000

- -

- -

Fund Division

CITY OF EL CENTRO



No. No. FUND DESCRIPTION 201 7-2018 2018-2019

269 Project Fund 2011 A & B Bonds 9255 Projects 20 I I A & B Bonds - 1,17 1,325

272 Buena Vista Landscapin2/Lighting 990 1 L&L District 18,348 48,296

273 Legacy Ranch CFD 99 10 Legacy Ranch CFO 93,47 1 95,485

274 Legacy Ranch L&LD 9902 Legacy Ranch L & LO 47,532 63,352

275 I. V. Commons CFD 99 11 1.V. Commons CFO - -

277 SA - Revolving 9202 SA - Revolving - -

279 SA - Administration - 2 9201 SA - Admi nistration 99,719 114, 11 3

286 Integrated Waste Management 980 1 Integrated Waste Management - 224

290 Town Center L & LD 9903 L & LO Town Center 5,229 3,738

299 Measure P 120 1 Citv Manager 1,022 1304 IT 543,983 16 1,972 1801 Facilities Maintenance 21,400 190 1 Non-Departmental 900 10,240 2 10 1 Police Services - 239,765 2 102 Communications

230 1 Fire Services - 78,778 3 10 1 Public Works Administration - -320 1 Street Maintenance - -410 1 Bui lding Regulations 192,875 4301 Engineering - 592,822 4401 Planning - 14,416 5101 Parks - 329,398 5101 Recreation - -5 101 Community Center - -5203 PO Pavilion 11 5,775 5205 Adu lt Center -530 1 Library - 269,150 620 1 Economic Development - 4,000

Total Special Revenue Funds 10,217,528 23, 142,200

DEBT SERVICE FUNDS 300 Debt Service

9701 20 I 2 Fleetwood - -9702 2009 LTA Revenue Bonds 1,307,603 1,328,558

301 Debt Service- SA 97 10 SA Debt Service 3, 18 1,223 3,111 ,704

Tota l Debt Service Fund 4,488,826 4,440,262

CAPITAL PROJECT FUNDS 401 Federal Highway Administration

3209 Imperial Avenue Extension - 1,523 32 11 CML-5169(050) IV Mall Sig 32,079 2,30 1 32 18 ATPL 5 169(046) Bike Prj t 93,535 I 04,343

32 19 A TPL 5169(048) Ped Plan 155,39 1 10,359 3221 A TPL 5169(045) Bike Prjt 9,338 222,871 3227 STPLR-7500 Main St RR SW 89,858 470,956

3260 Buena Vista Ave. 3264 I-ISIP Lighting & Sidewalks 102,183 3271 Ross Ave - 3rd to Fairfield 6,8 14

84

ADOPTED BUDGET


201 9-2020 2020-2021

4,635,849 -

38,780 86,700

102,035 10 1, 165

38,380 49,580

- 1,000

103 ,500 3,500

158,532 265,009

-

15,298 28,800

-193,049 -155,675 3 12,825

10,000 10,000

- 2, 150,000

162,7 11

- 218,072

- 1,750

- 45,500

2,525 14,000

364,000 515,000

584 -3,621,406 482,406

- 6,324

- 6,324

-12,000

300,000 1, 100,000

I 16,000 7,280

17,68 1,293 19,6 11 ,796

1,346,875 1,363,605

2,930,629 2,926,679

4,277,504 4.290,284

300,000 2,576,000

425,540 -

-224,803

- 48,000

- -- -- -

Fund No.

442

460

Division

CITY OF EL CENTRO EXPENDITURE SUMMARY BY FUND/DIVISION



No. FUND DESCRIPTION 2017-2018 2018-2019

SA - Capital Projects 5500 Depreciation - GFA 92,972 545,157 9204 Capital Projects -9256 MLK Aquatick Center 37 1,109 -

Park Development 5 101 Parks 350,323 18,832

Tota l Capital Projects Funds 1,303,602 1,376,342

ENTERPRISE FUNDS 501 Water

95 10 Water System Maintenance 1,025, 173 1,297,245 95 11 Water Treatment Plant 6,982,2 13 7,736,115 95 12 Water Customer Service 388,980 449,055 95 13 PI Office 17,440 19,563 9514 20 14 Revenue Bonds 1,6 18,823 -

9516 Administration 86 1,7 13 370,226 9519 Overhead 814,783 945,007

502 Wastewater 9411 Wastewater Capacity - -9520 WW System Maintenance 1,786,932 1,469,892 952 1 WW Treatment Plant 6, 134,30 I 6,366,883 9522 WW Customer Service 208,456 247,743 9523 Pl Office 17,440 19,554 9524 Grant Pro ject - 1,63 1,887 9525 Storm Water 129, 16 1 120,034 9526 2006 Revenue Bonds 7, 194,676 3,977,020 9528 Administration 856,35 1 373, 154 9529 Overhead 931,946 969,772

503 Transit 9530 Transit 273,540 -

504 So lid Waste 9540 Solid Waste 1,886,244 1,947,1 10

512 Wastewater Capacity Fees 9 104 Transfer Out - -

Tota l Enterprise Funds 31,128,172 27,940,260

INTERNAL SERV ICE FUNDS 601 Workers' Compensation

9610 Workers' Compensation 2,154,105 1,753,598 602 Post Employment

9620 Unemployment 50,849 76,970 9621 Leave Pay 257,98 1 20 1,572

9622 Retiree's Medical 2 11 ,183 199,050

603 9630 Group Heal th Insurance 2,890, 183 3,815,462

604 9640 Motor Vehicle 400,285 507,850

605 GASB45 9650 Gasb 45 91 13 Transfers Out 1,214,368 2,000,000

Total Interna l Services Funds 7. 178,954 8,554,502

Tota l All Funds 82,155,875 97,814,421

85

ADOPTED BUDGET


201 9-2020 2020-2021

- -- 1,000,000 - -

-

950,343 3,624,000

786,982 1,144,083 7,832,698 8,071,823

393, 140 476,793 21,860 21,860

450,355 487,193 1,070,000 1,000,000

2,000,000 4,000,000 905,417 2,232,396

6,6 10,2 10 9, 144,052 250,1 19 277,04 1

21,860 21,860 - -

11 9, 190 227,845 560,000 -445,760 478,261 880,000 1,000,000

-

2,006,000 2,0 10,000

2,000,000 4,000,000

26,353,591 34,593,207

1,884,53 1 1,722,508

130,000 130,000 228,600 211,000 210,000 210,000

4,269,440 4,188,500 527,300 516,462

- -1,500,000 -

8,749,871 6,978,470

88,282,699 98,996,430


86

CITY OF EL CENTRO Revenue & Expenditures/Expenses by Category - All Funds

Actual FY 2018-19

Revenues

Property Taxes Sales & Use Taxes Transient Occupancv Taxes Franchise Fees Business License Taxes Other Taxes Licenses and Permits Fines and Forfeitures Motor Vehicles Fees Gas Tax Local Transportation Authority Revenue From Other Aaencies Federal Grant State Grant Fees Water Sales Wastewater Treatment fees Refuse Collection Other Fees & Charaes Interest Earninqs Lona Term Debt Development Fees

Total Revenues

Transfers in (Tl)

Total Revenues & Tl

Expenditures or Expenses Personnel Services Supplies & Services Capital Outlay Debt Service Solid W aste Disposal

Total Expenditures/Expenses

Transfers Out (TO)

Total Expenditures/Expenses & TO Net Increase (Decrease) Beginning Fund Balance/Working Capital Ending Fund Balance/Working Capital

General Fund

3,757,327 13,088,813 2,029,794

297,300 379,373

80,019 266,735

66,376 4,414,691

--

1,815,987 4,252

-727,046

---

1,271,949 121,868

--

28,321,530

3,075,436

31,396,966

21,559,878 4,580,997 6,175,979

--

32,316,854

44,001

32,360,855 -963,889

12,690,593 11 ,726,704

Special Revenue

169,816 5,651,852

-----0 -

1,717,197 2,975,294 1,725,635

248,702 353,915

----

133,857 566,029

-146,038

13,688,335

44,000

13,732,335

309,367 927,049

19,501,790 --

20,738,206

2,403,994

23,142,200 /9,409,8651 40,057,676 30,647,811

Debt Service

2,699,291 ----------

(1 ,733,418' -------

66,227 --

1,032,100

1,328,558

2,360,658

-238,935

-4,201,327

-

4,440,262

-

4,440,262 (2,079,604) 5,833,519 3,753,915

87

Capital Interna l Projects Enterprise Service

- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- 0 2,541,256

812,353 - -- 2,431,887 -- - -- 8,840,602 -- 9,678,021 -- 1,940,265 -- 72,000 3,670,218

114,218 711,157 144,906 - - -0 912,869 -

926,571 24,586,801 6,356,380

- 0 0

926,571 24,586,801 6,356,380

- 4,329,191 421,629 545,157 10,204,538 6,060,542 831 ,185 6,913,549 72,331

- 4,606,738 -- 1,886,244 -

1,376,342 27,940,260 6,554,502

- - 2,000,000

1,376,342 27,940,260 8,554,502 /449,7711 -3,353,459 (2,198,122' 4,162,319 47,076,734 12,099,248 3,712,548 43,723,275 9,901 ,126

Total

6,626,434 18,740,665

2,029,794 297,300 379,373

80,019 266,735

66,376 4,414,691 1,717,197 2,975,294 4,349,460 1,065,307 2,785,802

727,046 8,840,602 9,678,021 1,940,265 5,148,024 1,724,405

-1,058,907

74,911 ,717

4,447,994

79,359,711

26,620,065 22,557,218 33,494,834

8,808,065 1,886,244

93,366,426

4,447,995

97,814,421 (18,454,710) 121,920,089 103,465,379


Projected FY 2019-20

Revenues

Property Taxes Sales & Use Taxes Transient Occupancy Taxes Franchise Fees Business License Taxes Other Taxes Licenses and Permits Fines and Forfeitures Motor Vehicles Fees Gas Tax Local Transportation Authority Revenue From Other Agencies Federal Grant State Grant Fees Water Sales Wastewater Treatment fees Refuse Collection other Fees & Charges Interest Earnings Long Term Debt Development Fees

Total Revenues

Transfers in (Tl)

Total Revenues & Tl

Expenditures or Expenses Personnel Services Supplies & Services Capital Outlav Debt Service Solid Waste Disposal


Transfers Out (TO)

Total Expenditures/Expenses & TO

Net Increase (Decrease) Beginning Fund Balance/Working Capital Ending Fund Balance/Working Capital

General Fund

3,850,000 12,484, 000

1,975,000 299, 000 380,000

80,000 331,300

60,000 4,500,000

--

1,349,460 4,620

200,000 817,450

---

1,195,935 90,000

--

27,616,765

2,686,797

30,303,562

21,806,470 5,225,955 3,237,672

--

30,270,097

-

30,270,097

33,465 11,726,704 11 ,760,169

Special Revenue

124,775 5,030,000

-------

1,953,447 3,070,000 1,020,332

269,467 1,881,458

----

138,208 165,445

-240,000

13,893,132

284,238

14,177,370

429,324 1,228,541

13,205,518 --

14,863,383

2,817,910

17,681,293

(3 ,503,923 30,647,811 27, 143,888

Debt Service

2,930,629

------------------

50,000 --

2,980,629

1,346,875

4,327,504

---

4,277,504 -

4,277,504

-

4,277,504

50,000 3,753,915 3,803,915

88

Capital Internal Projects Enterprise Service

- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- 2,326,211 2,569,500

950,343 - -- - -- - -- 8,919,000 -- 9,776,000 -- 2,005,000 -- 3,897,000

55,570 321,000 49,800 - 560,000 -- 990,000 -

1,005,913 24,897,211 6,516,300

- 2, 000,000 -

1,005,913 26,897,211 6,516,300

- 4,576,560 443,890 - 6,118,906 6,708,981

950,343 7,023,250 97,000 - 4,628,875 -- 2,006,000 -

950,343 24,353,591 7,249,871

- 2,000,000 1,500,000

950,343 26,353,591 8,749,871

55,570 543,620 (2,233,571) 3,712,548 43,723,275 9,901,126 3,768, 118 44,266,895 7,667,555

Total

6,905,404 17,514,000

1,975,000 299,000 380,000

80,000 331,300

60,000 4,500,000 1,953,447 3,070,000 7,265,503 1,224,430 2,081,458

817,450 8,919,000 9,776,000 2,005,000 5,231,143

731,815 560,000

1,230,000

76,909,950

6,317,910

83,227,860

27,256,244 19,282,383 24,513,783

8,906,379 2, 006,000

81,964,789

6,317,910

88,282,699 (5 ,054,839)

103,465,379 98,410,540

Revenues Property Taxes Sales & Use Taxes Transient Occupancy Taxes Franchise Fees Business License Taxes Other Taxes Licenses and Permits Fines and Forfeitures Motor Vehicles Fees Gas Tax Local Transportation Authority Revenue From Other Aqencies Federal Grant State Grant Fees Water Sales Wastewater Treatment fees Refuse Collection Other Fees & Charaes Interest Earninqs

· Lonq Term Debt Develo·pment Fees

; ' , ,

Total Revenues , ',, r ..... .'-1

Transfers ill (T l) · r

Total Revenues & Tl' ·

, ., ·,

Expenditures or Expenses Personnel Services Supplies & Services Capital Outlay Debt Service Solid Waste Disposal


Transfe'rs Out (TO)

Total Expenditures/Expenses & TO

Net Increase (Decrease)


Budget FY 2020-21

General Fund

3,880,000 11 ,820,000 2,000,000

299,000 380,000

83,000 346,600

68,000 4,525,000

--

1,010,000 -

270,000 918,200

---

1'211,000 95,000

--

26,905,800 )'

1,178,924 ' -

28,084,724

24,211,911 5,686,762

---

29,898,673

-

29,898;673

(1 813,949)

Special Revenue

1'12,591 5,090,000

-------

1,889,858 2,900,000

623,850 · 564,207

1,037,259 ----

45,570 123,880

-671,000

' '

13,088 215

-

13,088,215

451,557 1,569,429

15,048,281 --

17,069,267

2,542,529

19,611,796

(6,523,581)

Debt Service

2,926,679

------------------

48,000 --

2,974,679

1,363,605

4,338,284

---

4,290,284 -

4,290,284

-

4,290,284

48,000

Capital Projects Enterprise

- -- -- -- -- -- -- -- -- --- -- -

2,624,000 -- -- -- 8,845,000 - 9,772,000 - 2,010,000 - -

65,570 329,500 - -- 2,210,000

2,689,570 23,166,500

- 4,000,000

2,689,570 27,166,500

- 5,069,868 1,000,000 6,389,851 2,624,000 12,503,550

- 4,619,938 - 2,010,000

3,624,000 30,593,207

- 4,000,000

3,624,000 34,593,207 (934,430) (7,426,707)

Beginning Fund Balance/Working Capital 11,760,169 27,143,888 3,803,915 3,768,118 44,266,895

Endfng Fuhd Balance/Working Capital 9,946,220 20,620,307 3,851,915 2,833,688 36,840,188

89

Internal Service

-----------

2,640,500 ------

3,752,000 53,800

--

6,446,300

-

6,446,300

457,062 6,464,908

56,500 --

6,978,470

0

6,978,470

(532,170) 7,667,555 7,135,385

Total

6,949,270 16,910,000 2,000,000

299,000 380,000

83,000 346,600 68,000

4,525,000 1,889,858 2,900,000 4,274,350 3,188,207 1,307,259

918,200 8,845,000 9,772,000 2,010,000 5,008,570

715,750 0

2,881 ,000

75,271·,064

6,542,529

81,813,593

30,190,398 21, 110,950 30,232,331 8,910,222 2,010,000

. 92,453,901

6,542,529

98,99(3,430

(17,182,837 98,410,540 81,227,703

ACTUAL 2019

REVENUES: Property Taxes 3,757,327 Other Taxes 15 ,875,299 Licenses and Permits 266,735 Fines and Forfeitures 66,376 Revenue From Other Agencies 6,234,929 Charges for Current Services 727,046 Other Revenues 1,393,817 Operating Transfers In 3,075,436 Total Revenues and Other

Financing Sources (Uses) 31,396,965

EXPENDITURES: Personnel Services 21,559,877 Supplies and Services 6,495,777 Capital Outlay 6,175,979 Operating Transfers Out 44,000

Total Expenditures 34 ,275,633

Cost Allocation (1 ,914,779)

Net inc. (dee.) in Fund Balance (963 ,889)

Fund Balance - July 1 12,690,593

Fund Balance - June 30 11 ,726,704

CITY OF EL CENTRO GENERAL FUND

FINANCIAL PLANNING

PROJECTED Budget PROJECTED 2020 2021 2022

3,850 ,000 3,880,000 3,910,000 15,218,000 14,582,000 15,319,000

331,300 346,600 354,225 60,000 68,000 69,100

6,054,080 5,805,000 5,537,000 817,450 918,200 898,700

1,285,935 1,306,000 1,330,000 2,686,797 1,178,924 1,050,000

30,303 ,562 28,084,724 28,468,025

21,806,470 24,211,911 26,057,963 7,175,955 7,686,762 7,369,971 3,237,672 613,479

32,220,097 31,898,673 34,041,413

(1 ,950,000) (2 ,000 ,000) (2 ,000,000)

33,465 (1 ,813 ,949) (3 ,573 ,388)

11,726,704 11,760,169 9,946,220

11,760,169 9,946,220 6,372,832

PROJECTED 2023

3 ,965,000 16,099,000

359,350 70,700

5,579,000 909,200

1,349,000 1,050,000

29,381,250

26,691 ,781 7,423,199

643,979

34,758,959

(2 ,000,000)

(3,377,709)

6,372,832

2,995,123

The budget for FY 2021 includes allocations that suppo11 all of the goals of the City's Strategic and Vision 2050 Plans.

The shortfall reflected in FY 19 correspond to one time capital & program expenditure, The shortfall reflected in FY 21 is due to decrease in Sales Tax Reveue due to the COVID - 19 Pandemic

in addldtlon tO projected increases in salary & benetits plus program expenditures.

PROJECTED 2024

4,020,000 16,923,000

363,475 71,800

5,620,000 919,700

1,369,000 1,050,000

30,336,975

27,108,987 7,398,634

693,479

35,201,100

(2 ,000,000)

(2 ,864,125)

2,995,123

130,998

City's strategic plan - The intent of the projected budgets for FY 21 through FY 25 is to continue to support the allocations to meet the City's strategic plan and goals.

Projected expenditures in 2022 through 2025 reflect increase in CalPERS.

90

PROJECTED 2025

4,075,000 17,795,000

370,600 73,400

5,665,000 930,200

1,391,000 1,050,000

31,350,200

27,547,361 7,412,572

620,479

35,580,412

(2 ,000 ,000)

(2,230,212)

130,998

(2 ,099,2142

CITY OF EL CENTRO AUTHORIZED PERSONNEL

Department 2019 2020 2021

City Council Council Member 5.00 5.00 5.00

5.00 5.00 5.00

City Clerk City Clerk 1.00 1.00 1.00 Staff Assistant 1.00 1.00 1.00

2.00 2.00 2.00

City Manager City Manager 1.00 1.00 1.00 Management Assistant 1.00 1.00 1.00 Staff Assistant (Frozen) 1.00 1.00 1.00

3.00 3.00 3.00

Human Resources Human Resources Director I IT 1.00 1.00 1.00 Human Resource Analyst II 1.00 1.00 1.00 Human Resource Analyst I 1.00 1.00 1.00 Staff Assistant 1.00 1.00 1.00

4.00 4.00 4.00

IT Network IT Administrator 1.00 1.00 1.00 Computer Support Tech 1.00 1.00 1.00 Computer Systems Specialist 1.00 1.00 1.00

3.00 3.00 3.00

Finance Director of Finance 1.00 1.00 1.00 Finance Manager 1.00 1.00 1.00 Accountant 1.00 1.00 1.00 Accounting Specialist 1.00 1.00 1.00 Financial/US Assistant 0.50 0.50 0.50 Accounting Assistant 2.00 2.00 2.00

6.50 6.50 6.50

91


Department 2019 2020 2021 City Attorney

Staff Assistant 1.00 1.00 1.00 1.00 1.00 1.00

Facility Maintenance Building & Facilities Maint. Supervisor 1.00 1.00 1.00 Building Maintenance Mechanic II 2.00 2.00 2.00 Building Maintenance Mechanic I 2.00 2.00 2.00 Custodians 2.00 2.00 2.00

7.00 7.00 7.00

Police (Sworn) Chief of Police 1.00 1.00 1.00 Deputy Chief of Police 0.00 0.00 1.00 Executive Commander 1.00 1.00 0.00 Commanders 2.00 2.00 2.00 Sergeant 8.00 8.00 8.00 Police Officer 40.00 40.00 37.00 Police Officer (Frozen) 3.00

52.00 52 .00 52.00

Police (Non-Sworn) Records Supervisor 1.00 1.00 1.00 Community Services Officer 2.00 2.00 2.00 Staff Assistant 1.00 1.00 1.00 Parking Deputy 1.00 1.00 1.00 Records Clerk I 4.00 4.00 3.00 Records Clerk 11 1.00 Secretarial Assistant 1.00 1.00 1.00 Custodian 11 1.00 1.00 1.00

11 .00 11 .00 11 .00

NTF (Non-Sworn) Secretarial Assistant 1.00 1.00 1.00 Staff Assistant 1.00 1.00 1.00

2.00 2.00 2.00

Communications Dispatch Supervisor 1.00 1.00 1.00 Public Safety Dispatcher II 5.00 5.00 5.00 Public Safety Dispatcher I 6.00 6.00 6.00

12.00 12.00 12.00

Animal Regulation Animal Control Officer 2.00 2.00 2.00

2.00 2.00 2.00

92



Fire (Sworn) Fire Chief 1.00 1.00 1.00 Fire Battalion Chief 3.00 3.00 4.00 Captain 10.00 10.00 9.00 Engineer 9.00 9.00 9.00 Firefighter 18.00 18.00 16.00 Firefighter (Frozen) 2.00

41.00 41.00 41.00

Fire (Non-Sworn) Staff Assistant 1.00 1.00 1.00 Secretarial Assistant 2.00 2.00 2.00

3.00 3.00 3.00

Public Works Administration Public Works Director/City Engineer 0.12 0.12 0.12 AutoCad/GIS Tech 0.26 0.26 0.26 Public Works Analyst I 0.30 Staff Assistant 0.34 0.34

0.72 0.72 0.68

Street Maintenance Maintenance Supervisor 0.25 0.25 0.25 Street Maint Lead Worker 1.00 1.00 1.00 Street Maintenance Worker II 1.00 1.00 1.00 Street Maintenance Worker I 1.00 1.00 1.00 Traffic Signal Tech/Electrician 1.00 1.00 1.00 Equipment Operator 3.00 3.00 3.00 Traffic Tech/Painter 1.00 1.00 1.00

8.25 8.25 8.25

Building Regulation Community Development Director 0.50 0.50 0.50 Asst. Director of Community Development 1.00 1.00 1.00 Building Inspector 1.00 1.00 1.00 Code Enforcement Officer II 1.00 1.00 1.00 Secretarial Assistant 1.00 1.00 1.00 Permit Center Technician 1.00 1.00 1.00

5.50 5.50 5.50

93


Department 2019 2020 2021 Engineering

Public Works Director/City Engineer 0.17 0.17 0.17 Deputy Director of Public Works 0.34 0.00 0.00 Senior Engineer 0.00 0.34 0.34 Associate City Engineer 1.00 Assistant Engineer 0.00 1.00 1.00 Engineering Tech 1.50 1.50 1.50 Staff Assistant 1.00 1.00 1.00

4.01 4.01 4.01

Planning Community Development Director 0.50 0.50 0.50 Associate Planner 1.00 1.00 1.00 Assistant Planner 1.00 1.00 1.00 Staff Assistant 1.00 1.00 1.00

3.50 3.50 3.50

Parks Director of Community Services 0.20 0.20 0.20 Park Services Supervisor 1.00 1.00 1.00 Park Maintenance Lead Worker 1.00 1.00 1.00 Park Maintenance Worker II 3.00 3.00 3.00 Park Maintenance Worker I 2.00 2.00 2.00 Community Development Specialist I 0.15 0.15 0.15 Community Development Inspector 0.15 0.15 0.15 Staff Assistant 0.03 0.03 0.03

7.53 7.53 7.53

Recreation Director of Community Services 0.20 0.20 0.20 Recreation Supervisor 0.50 0.50 0.50 Staff Assistant 0.50 0.50 0.50 Clerical Assistant 1.00 1.00 1.00 Community Development Specialist I 0.15 0.15 0.15 Community Development Inspector 0.15 0.15 0.15 Staff Assistant 0.03 0.03 0.03

2.53 2.53 2.53

94

CITY OF EL CENTRO AUTHOR~EDPERSONNEL

Department 2019 2020 2021 Community Center

Recreation Supervisor 0.50 0.50 0.50 Staff Assistant 0.50 0.50 0.50

1.00 1.00 1.00

Adult Center Adu lt Center Coordinator 1.00 1.00 1.00

1.00 1.00 1.00

Aquatic Center Aquatics Supervisor 1.00 Aquatics Coordinator 1.00 Aquatics Maintenance Technician 1.00 Staff Assistant 1.00 Custodian II 1.00

5.00

Sports Pavilion Recreation & Sports Coordinator 1.00 1.00 1.00

1.00 1.00 1.00

Library Director of Community Services 0.05 0.05 Library Director 1.00 City Librarian 1.00 1.00 Library Operations Supervisor 1.00 1.00 1.00 Library Assistant 3.00 3.00 3.00 Library Assistant (Frozen) 1.00 1.00 1.00 Community Development Inspector 0.25 0.25

6.30 6.30 6.00

Economic Development Director of Community Services 0.40 0.40 0.20 Economic Development Manager 0.95 0.95 0.50 Community Development Specialist I 1.10 1.10 1.10 Community Development Inspector 0.35 0.35 0.60 Staff Assistant 0.80 0.80 0.80

3.60 3.60 3.20

Total General Fund 194.43 194.43 198.69

95



Successor Agency - Administration Director of Community Services 0.15 0.15 0.40 Economic Development Manager 0.05 0.05 0.50 Community Development Specialist I 0.60 0.60 0.60 Community Development Inspector 0.10 0.10 0.10 Staff Assistant 0.15 0.15 0.15

1.05 1.05 1.75

State Cops Program - SLESF Community Services Officer 1.00 1.00 1.00

1.00 1.00 1.00

Water System Maintenance Maintenance Supervisor 0.25 0.25 0.25 W/S Maintenance Leadworker 1.20 1.20 1.20 W/S Maintenance Worker II 1.20 1.80 1.80 W/S Maintenance Worker I 2.40 1.80 1.80

5.05 5.05 5.05

Water Treatment Plant WTR Trtmt Plant Supervisor 1.00 1.00 1.00 WTR Trtmt Chief Operator 0.00 0.00 1.00 WTR Trtmt Plant Lead Operator 1.00 1.00 1.00 WTR Trtmt Plant Shift Operator 4.00 4.00 4.00 WTR Trtmt Maintenance Worker 1.00 1.00 1.00 Secretarial Assistant 1.00 1.00 1.00 Lead Utility Field Representative 1.00 1.00 1.00 Utility Field Representative 2.00 2.00 2.00

11.00 11 .00 12.00

Water Treatment Administrative Public Works Director/City Engineer 0.38 0.38 0.38 Deputy Director of Public Works 0.36 0.00 0.00 Senior Engineer 0.00 0.36 0.36 Engineering Tech 0.26 0.26 0.26 AutoCad/GIS Tech 0.59 0.59 0.59 Public Works Analyst I 0.35 Staff Assistant 0.33 0.33 Secretarial Assistant 0.60 0.60 0.60 Environmental Compliance Specialist 0.20

2.52 2.52 2.74

96



Water Customer Service Customer Service Supervisor 0.70 0.70 0.70 Customer Service Representative 2.10 2.10 2.10 Financial Assistant/US Assistant 0.25 0.35 0.35

3.05 3.15 3.15

Wastewater System Maintenance Maintenance Supervisor 0.25 0.25 0.25 W/S Lead Maintenance Leadworker 0.80 0.80 0.80 W/S Maintenance Worker II 2.80 2.20 2.20 W/S Maintenance Worker I 1.60 2.20 2.20

5.45 5.45 5.45

Wastewater Treatment Plant WWTR Trtmt Plant Supervisor 1.00 1.00 1.00 WWTR Tr Pit Chief Operator 1.00 1.00 1.00 WWTR Tr Pit Lead Operator 1.00 1.00 1.00 WWTR Tr Pit Shift Operator 3.00 3.00 3.00 WWTR Tr Pit Operator 4.00 4.00 4.00 Facility Maintenance Mech I 2.00 2.00 1.00 Pre Treatment Coordinator 1.00 1.00 0.00 Laboratory Technician 1.00 1.00 1.00 WWTP Maintenance Worker 1.00

14.00 14.00 13.00

Wastewater Environmental Compliance Environmental Compliance Specialist 0.80 Secretarial Assistant 1.00 Compliance Specialist - Stormwater 1.00 1.00

1.00 1.00 1.80

Wastewater Treatment Administrative Public Works Director/City Engineer 0.33 0.33 0.33 Deputy Director of Public Works 0.30 0.00 0.00 Senior Engineer 0.00 0.30 0.30 Engineering Tech 0.24 0.24 0.24 AutoCad/GIS Tech 0.15 0.15 0.15 Public Work Anaylst I 0.35 Staff Assistant 0.33 0.33 Secretarial Assistant 1.40 1.40 1.40

2.75 2.75 2.77

Wastewater Customer Service Customer Service Supervisor 0.30 0.30 0.30 Customer Service Representative 0.90 0.90 0.90 Financial Assistant/US Assistant 0.25 0.15 0.15

1.45 1.35 1.35

97



Shop & Corporation Yard Maintenance Supervisor 0.25 0.25 0.25 Chief Mechanic 1.00 1.00 1.00 Equipment Mechanic I 2.00 2.00 2.00

3.25 3.25 3.25

Total - Other 51.57 51.57 53.31

Total Permanent Full Time 246.00 246.00 252.00

Total Elected Officials 5.00 5.00 5.00

Grand Total 251 .00 251.00 257.00

98

SALARIES AND BENEFITS

The category of Salaries and Benefits is the largest component of the expenditures in the General Fund. Seventy-six percent (76%) of the General Fund budget for fiscal year 2021 was allocated for salaries and benefits. There are currently six union-represented groups in the City: General Employees Unit, Firefighters Association, Police Officer's Association, Police Sergeant's Association, Supervisory, Professional & Technical Employees and Water/Wastewater Treatment Plant Operators. The general fund includes employees from the first five of the groups listed above. The remaining unrepresented employees are Management and Executive. The outcome of negotiations with each unit is a major factor in determining salaries and benefits costs.

CATEGORIES

Salaries (Permanent sworn & non-sworn) Temporary Salaries Overtime Retirement (PERS) Social Security Group Health Insurance Workers compensation Disability Insurance Unemployment Insurance Life Insurance Medicare

HISTORY

Positions

Starting in fiscal year 2010 and as a result of the recession, the City's revenues declined by approximately 15% and the City had to implement various cost cutting measures. The city reduced the allocations for all City departments and froze ten vacant positions. For the next two

years, the Council approved service enhancements for only the highest-priority areas. As the economy started to improve the increase in revenues was used to address various departmental needs related to operations, capital and personnel. Gradually positions were released and filled.

In fiscal year 2013-14, the City approved the position of Human Resources Analyst II in the general fund and Compliance Specialist WW/Storm Water in the wastewater fund. For fiscal year 2015, Council voted and approved the following: deletion of the vacant Support Services

99

Manager position in the Police Department, Reclassification of the Lead Dispatch Position to Dispatch Supervisor, addition of a Records Supervisor position and a Coordinator for the Sports

Court Division. The budget for fiscal year 2016 included the following new positions; two dispatch positions (Police), one secretarial assistant (Water Treatment Plant) and one Customer Service Clerk (Utility Billing).

At the beginning of fiscal year 2016, Council voted to convert five temporary positions to full

time permanent. The positions were the following: one Secretarial Assistant (City Clerk office), two Custodians (Facility Maintenance Division), Clerical Assistant (Recreations Division) and

one Adult Center Coordinator (Adult Center Division). Other additions included: two drought

monitors and a clerical assistant to assist with the drought restrictions placed by the State and the related workload increase.

In fiscal year 2018, as a result of the major increase in pension costs the City was forced to freeze positions in an effort to balance the budget. The budget for fiscal year 2018 froze 3 safety

positions and one staff assistant. These positions were released subsequent to the mid-year

budget review which indicated that there was sufficient savings in other areas to allow the filing of these positions.

There were no changes in personnel for fiscal year 2020.

In an effort to reduce the projected shortfall anticipated in fiscal year 2021 , the City elected to freeze a total of five safety positions: three in the Police Department and two in the Fire

Department. In addition, temporary salaries for some recreational divisions were reduced by 30%.

The budget for fiscal year 2021 also includes some personnel deletions and additions. In the general fund, a fire captain was eliminated to be replaced by a Fire Battalion Chief and a Records

Clerk I was eliminated to be replaced by a Records Clerk II.

Furthermore, the City approved a reorganization in the department of Public Works that includes

the following changes: elimination of Public Works Staff Assistant, addition of Public Works

Analyst I, elimination of Compliance Specialist, addition of Secretarial Assistant, elimination of

Pre-Treatment Coordinator and addition of Environmental Compliance Specialist. These changes affect the General, Water and Wastewater Funds.

100

FORECAST

Past and current year salaries were based on Memorandums of Understanding (MOU) that were approved in fiscal year 2019 for a three- and one-half-year term. The terms were the following:

1. In fiscal year 2019, a cost ofliving increase of 4% for general employees, 5% for Sworn Police employees and 5% for Sworn Fire employees.

2. In fiscal year 2020, no cost of living adjustment or merit increase for general employees, Sworn Police employees will receive 5% increase and Sworn Fire employees will receive a 4% increase.

3. In fiscal year 2021, a step increase of 3 % for general employees and a two-step increase for Sworn Police employees and Sworn Fire employees for an approximate increase of 6%.

4. In fiscal year 2022, a step increase of 3% for general employees and a two-step increase of Sworn Police employees and Sworn Fire employees for an approximate increase of 6% between July 1, 2021 and December 31, 2021.

PENSION COST

Pension costs (CalPERS) continues to be a challenge due to the continuous increase in CalPERS rates. CalPERS retirement cost for the City increased approximately $1. 8 million during the period of fiscal year 2016 to 2018. There was relief in fiscal year 2019 because the City finished paying the side fund for the safety plan. However, projections indicate that these savings will be absorbed by future CalPERS rate increases within three years. Based on the last CalPERS annual valuation report projected cost will increase $1.4 million within the next five years.

The CalPERS future rate increases are explained in the following letters:

1. Per CalPERS letter dated October 2014 - CalPERS no longer uses an actuarial value of assets but a market value of assets and employs an amortization and smoothing policy that pays for all gains and losses over a fixed 30-year period with the increases or decreases in the rate spread directly over a 5-year period.

2. Per CalPERS letter dated January 19, 2017 - the discount rate assumption was changed which will increase both the normal cost and the accrued liabilities. These increases will result in higher required employer contributions.

101

The following are the employer contribution increases as a result of the discount rate changes:

Misc. Employees Safety Employees

Fiscal year Rate Rate

2015-16 12.09% 62.10%

2016-17 13.14% 70.80%

2017-18 14.50% 79.95%

2018-19 16.51% 49.90% (side fund paid off)

2019-20 20.24% 58.54%

2020-21 22.87% 71.83%

2021-22 24.71% 77.17%

2022-23 26.03% 81.07%

2023-24 26.34% 82.69%

2024-25 26.75% 84.19%

102

35,000,000

30,000,000

25,000,000

20,000,000

15,000,000

10,000,000

5,000,000

CITY OF EL CENTRO SALARIES AND BENEFITS - ALL FUNDS

Fiscal Year 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 P 2020-21 B

P - Projected B - Budgeted

Annual Expenditures 23,735,369 22 ,020,000 21,020,000 21,887,000 22,923,000 22,91 4,000 25,432,000 26,084,542 25,977,969 26,620,065 27,256,244 30,190,398

103

% change

-7% -5% 4% 5%

-0.04% 11% 3%

-0.41 % 2% 2%

11%

CITY OF EL CENTRO RETIREMENT PERS - ALL FUNDS

7,000,000

6,000,000

5,000,000

4,000,000

3,000,000

2,000,000

1,000,000

Annual Fiscal Year Expenditures % change 2009-10 2010-11 2011-12* 2012-13** 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19*** 2019-20 P 2020-21 B

P - Projected B - Budget

4,198,000 4,191,000 3,673,000 3,364,000 3,605,000 3,649,000 4,484,630 4,980,000 5,163,000 4,197,000 4,997,033 6,092,541

*Employee (EE) pays .50% of Employee Contribution **Employee (EE) pays 100% of Employee Contribution ***Side Fund Paid-Off

104

-0.2% -12%

-8% 7% 1%

23% 11% 4%

-19% 19% 22%

Capital Outlay - Expenditures for equipment/furniture and fixtures with a cost of more than $5,000 and useful life in excess of one year.

Capital expenditures in the budget for fiscal year 2020-21 total $30,232,331 in all funds. The

funds financing the capital expenditures are as follows:

Enterprise Funds Special Revenue Funds

Capital Project Funds

Motor Vehicle Total

$ 12,503,550 $15,048,281

$ 2,624,000

$ 56,500 $ 30,232,331

Significant Non-Recurring Capital Projects:

Wastewater Fund Improvements

Water Fund Improvements Imperial A venue Extension

Street Improvements Sidewalk & Light Improvements

IV Forest Project

ADA Ramp Project & Restrooms Reroof City Buildings

Library Design Plans

Park Improvements

Police Station Design

Radios

Digital Recorder Server

Cardiac Monitors

Animal Shelter Modular Improvements

$ 9,374,200 - Wastewater Fund

$ 3,129,350 - Water Fund

$7,651,000 - Impact Fees, SB 1, LTA, FHWA $ 3,252,000 - SB 1, LTA $ 293,000 - LTA, FHWA

$1,024,760 - State Grant

$ 430,000 - Measure P $ 274,325 - Measure P

$ 1,100,000 - Measure P

$ 421,779 - Measure P, HUD, CDBG

$ 2,150,000 - Measure P

$ 179,000 - Measure P, Water, Wastewater

$ 163,000 - Measure P

$ 181 ,000 - Measure P

$ 186,000 - Measure P

The Wastewater Fund's major improvements includes the construction of the Southern Pump

station, main sewer line rehabilitation and primary and secondary clarifiers rehabilitation.

105

CAPITAL EXPENDITURES City of m Centro

FY 2020-2021

In 2010 the City suffered major damage to the City's old library building as a result of a 7.0 earthquake. As a result, the City is in need of a new library building. Consequently, the City has been operating the library from a building that was rented for this endeavor. The estimated cost to build a new facility is $20 million. The City also needs a new police station to provide additional capacity and to meet new guidelines. The estimated cost for construction is estimated at $36 million.

In November 2016 the residents of the City voted for Measure P. This measure increased the sales tax rate by half of one percent. The tax increase was effective April 2017 and the revenue from this measure is estimated at approximately $5 million per year. The purpose of this new revenue stream is for the construction of a new police station and library building. Other projects being implemented during fiscal year 2020 and also being budgeted for in fiscal year 2021 are construction of new parks. In addition, improvements to existing buildings and ADA Ramp Projects are also being planned in fiscal year 2021.

The City plans to issue bonds secured by this new revenue stream in fiscal year 2021. The bonds projected to be issued will be approximately $56 Million to cover the construction of the library and police station.

106

CITY OF EL CENTRO CAPITAL OUTLAY REQUEST

FISCAL YEAR 2021 c

ACCT. -~ BUDGET Department " DEPARTMENT NO. ~ DESCRIPTION FY 2021 Total Cl

SPECIAL REVENUE - IMPACT FEES

Impact Fee - Streets 234 7 10104 I IMPERIAL A VENUE EXTENSION ACQUISITION 335,000

710106 IMPERIAL A VENUE EXTENS ION CONSTRUCTION 1,540,000

1,875,000

·1 OT.\I. Sl'ECI \I. REYE\l E - 1'11'.\( . r l·TE", 1,87:'i,OOO 1,87:'i,OOO

SPECIAL REVENUE - OTHER

SB 1-202

3209 710 106 I IMPERIAL A VENUE EXTENSION 750,000

3274 710 106 I 8TH STREET OVERLAY 852 ,000

1,602,000

Bus Shelter - 204

3401 710 106 I SH ELTERS 37,000

37,000

LTA - 205

3204 7 101 06 I MISCELLANEOUS STREET IMPROVEMENTS 1,100,000

3204 730102 I TRUCK 170,000

3207 710106 I NORTH DATE UNDERGROUNDING 600,000

3209 7 101 06 I IMPERIAL A VENUE EXTENSION 2,200,000

3252 7 10102 I IMPERIAL AVENUE EXTENSION - PHASE 2 250,000

3261 7101 06 I · SLLP OVERLAY - DOGWOOD 400,000

3266 710102 I COLONIA AREA DRAINAGE 100,000

3267 7 101 02 I SHOVEL READY PROJECTS 50,000

3268 7 10 106 I STREET STRIPING MAINTENANCE 150,000

3272 710102 I PLAZN8TH SIGNAL LIGHTS - DESIGN 7,000

3272 710106 I PLAZN8TH SIGNAL LIGHTS - CONSTRUCTION 48,000

3273 7 101 02 I IMPERIAL AND PEPPER SIGNAL LIGHTS 40 ,000

3273 710106 I IMPERIAL AND PEPPER SIGNAL LIGHTS 150,000

5,265,000

Asset Forfeiture - 226 DOT 720109 10 MDC LAPTOPS FOR PATROL VEHICLES 60,000

60,000

HUD Entitlement - 243

9316 710106 I SWARTHOUT PARK PLAYGROUND EQU IPMENT 130,179

130,179

CDBG Income RLF - 244

9321 710106 1 CARLOS AGUILAR FIELD IMPROVEMENTS 19,500

19,500

107


FISCAL YEAR 2021 t-

ACCT. -~ BUDGET Department . DEPARTMENT NO. = DESCRIPTION FY 2021 Total Cl

Recreation Proiects - 261

5219 710106 I IV URBAN FOREST PROJECT 1,024,760

1,024,760 Successor Al!encv - 9201 720109 I COMPUTER 6,200

720101 I PRINTER 450

720101 I PLOTTER 6,000

12,650

Measure P - 299

1801 710106 I ROOFING CITY HALL BUILDINGS 274,325

720111 II RADIOS 38,500

312,825

2101 710102 I POLICE STATION DESIGN 2,000,000

710102 I POLICE STATION DESIGN TECHNICAL ADVISOR 150,000

2,150,000

2102 720 111 I DIGIT AL RECORDER SERVER AND SOFTWARE 162,7 11

162,711

2301 720106 6 12 LEAD CARDIAC MONITOR/DEFIBRILLATOR I80,572

720 1 II 15 RADIOS 37,500

218,072

3101 7201 II I RADIO(.5) 1,750

1,750

3201 720 111 13 RADIOS 45 ,500

45,500

4101 720111 4 RADIOS 14,000

14,000

4301 710106 I CONCEPTUALPLAN-THOROUGFARE 80,000

710106 I ADA RAMPS PROJECT 300,000

710106 I ADA COMPLIANT RESTROOMS 130,000

720111 4 RADIOS(l/3) 5,000

515,000

5101 710106 I ANIMAL SHELTER MODULE IMPROVEMENTS 185,994

710106 I FIELD LIGHTING - PITTMAN, STARK & SWARTHOUT 272,100

7201 II 7 RADIOS 24,3I2

482,406

5201 720111 2 RADIOS 6,324

6,324

108


FISCAL YEAR 2021 _q

ACCT. c BUDGET Department ~

DEPARTMENT NO. = DESCRIPTION FY 2021 Total 0

5202 720111 2 RADIOS 6,324

6,324

5301 710 102 1 LIBRARY OF.SIGN AND MASTER PLAN 1,100,000

1,100,000

6202 720106 I GAS POWERED SPRAYER 5,500

720106 I ELECTRIC SPRAYER 890

720 106 I POWER WASHER 890

7,280

H>"I \I Sl'l:CI \I. RE\ L\I I: - 0 I IIER 13,173.281 13,173,281 ----------------------l(H\I.Sl'ITI\I.RL\E"\I Ell "\DS- .\LI . 15,0-t8,281 l:\O-t8.281

109


FISCAL YEAR 2021 g

ACCT. " BUDGET Department " DEPARTMENT NO. = DESCRIPTION FY 2021 Total 0

CAPITAL PROJECT FUNDS

Federal HWY - 40 I

3209 7 10104 1 IMPERIAL A VENUE EXTENSION - LAND 2,576,000

3272 710 102 1 PLAZN8TH STREET SIGNAL LIGHTS 48,000

2,624,000

·1 OT \I. C \1'11 \I. l'IH>.IE< "I S 2,f,2-l,tHIO 2.62-l,OOO

110


FISCAL YEAR 2021 c

ACCT. ~ BUDGET Department "' DEPARTMENT NO. = DESCRIPTION FY 2021 Total 0

WATER

Water Svstem Maintenance - 9510 720105 1 CONCRETE EQUIPMENT 6,000

720106 1 2020 MULLER HOT TAPPING MACHINE 3 "-12" 35,000

720111 7 RADIOS 35,000

730102 I SERVICE UTILITIES TRUCK 80,000

730104 I CRANE SERVICE HEAVY EQUIPMENT 180,000

336,000

Water Treatment Plant - 951 I 710106 I REPAIR CATHOTIC PROTECTION ON IMPERIAL A VENUE 190,000

710106 I RAW WATER PONDS REPAIR 1,000,000

710106 I CHLORINE CONVERS ION FROM GAS TO BLEACH 250,000

710106 I REPLACE EQUIPMENT/RAW WATER STRUCTURES 250,000

7 10106 I REPAIR CLARIFIED/ADD CATHOTJC BARS 125,000

710106 I SHADES FOR FILTERS 150,000

710106 I SHADES FOR PARKING LOT 40,000

710106 I MIXER FOR NORTH EAST RESERVOIR 70,000

7 10106 I BLOWER 70,000

720 109 2 COMPUTER TABLETS 6,600

7 10106 I LAND PREPARATION - WATER TANKS 500,000

7 10106 I ADVANCE METER PROJECT 100,000

2,751,600

Water Administration - 9516 720 111 5 RADIOS ( 1/3 ENGINEER ING+ 1/2 WATER ADMINISTRATION) 6,750

720 1 IO I COMPUTER SOFTWARE (MUNIS l 35,000

41,750

' TO'I \I.\\ \ 'I ER IT'.\ I> 3,129,350 3,129,350 i

WASTEWATER

Wastewater Capacity Fees - 9411 710106 1 SOUTHERN PUMP STATION - CONSTRUCTION 4,000,000

4,000,000

Wastewater System 730104 I BACKHOE LOADER 175,000

Maintenance - 9520 730 102 I SERVICE UTILITIES WORK TRUCK 85,000

720 111 7 RADIOS 35,000

7 10106 50 MANHOLE MAINTENANCE 28,000

720 106 I SMALL SEWER CAMERA AND SEWER SNAKE 35,000

720105 I CONCRETE EQUIPMENT 6,000

7 10106 I ALDER SEWER REHABILITATION 1,200,000

720108 Various SAFETY EQUIPMENT 5,000

111


FISCAL YEAR 2021 .f'

ACCT. ~ BUDGET Department DEPARTMENT NO. = DESCRIPTION FY 2021 Total CJI

720109 I COMPUTER 4,000

1,573,000

Wastewater Treatment 710102 I SOUTHERN PUMP STATION - DESIGN 130,000

Plant - 9521 710104 I SOUTHERN PUMP STATION - LAND PURCHASE 30,000

710106 I SOUTHERN PUMP STATION - CONSTRUCTION 1,000,000

710106 I SOUTHERN PUMP STATION - CONSTRUCTION MANAGEMENT 300,000

710106 I SECONDARY CLARJFIERS REHABILITATION I & II 750,000

710106 I REHABILITATION WATER PUMP CONCRETE STRUCTURE 100,000

7 10106 I PRIMARY CLARJFIERS I & II 750,000

710106 3 UPGRADE ALGAE SWEEP SYSTEM 60,000

710106 I PRIMARY CLARIFIERS LOBE SLUDGE PUMP DIGESTERS 50,000

710106 I UV TROJAN DISINFECTING SYSTEM 375,000

710 106 I H FRAME SHOP PRESS 7,000

720108 3 SAFETY EQU IPMENT 10,000

720 109 I RUGGED LAPTOP COMPUTER 4,000

710105 2 AIR CONDITIONERS 10,000

720109 2 COMPUTERS 6,700

730 102 I UTILITY TRUCK 110,000

720111 10 RADIOS 50,000

720106 Various FIELD EQUIPMENT 15,000

3,757,700

Wastewater Administration - 9528 720111 5 RADIOS ( 1/3 ENGINEERING + I WASTEWATER ADMINISTRATION) 8,500

7201 IO I COMPUTER SOFTWARE (MUNIS) 35,000

43,500

TOI .\L\\ .\SII-.\\ .\IERrt \I) 9,37-1,200 '),37-1,200 ----------------------Hrl \I, E\'I EHl'HISE Fl \I> 12,:-03.:'i:'iO 12,:-03.:'i:'iO

MOTOR VEHICLE

Motor Vehicle - 9640 7201 11 3 COMMUNICATION EOUIPMENT RENTALS 10,500

720 109 I HEAVY EQUIPMENT COMPUTER SCANNER 15,000

720104 I NC MACHINE FOR VEHICLES AND EQUIPMENT 11 ,000

720104 I NEW TIRE FIXING MACHINE 20,000

56,500

••• 1r-~1a • •• --

'~ 11

,,.

112

General Fund

The general fund is used to account for resources traditionally associated with government, which are not required legally or by sound financial management to be accounted for in anther fund.

City Council (1101) - Accounts for expenses related to the five elected council members who serve as policy board for the municipality.

City Clerk (1102) - The City Clerk is responsible for records management, public notices, elections, preparation of the City Council Agendas and minutes.

City Manager (1201)-The City Manager implements the policy direction of the City Council and provides professional expertise in the management of the municipal budget.

PI Office (1202) - Accounts for expenses related to the Public Information Office.

Human Resources (1301)-Human Resources is responsible for recruiting, hiring, and training the workforce. Human Resources develops and maintains the city-wide classification and compensation plan, administers the employee benefits program and assists in policy and MOU interpretations.

Personnel Appeals Board (1302) - The Personnel Appeals Board is appointed to hear appeals for various personnel related issues.

IT-Network (1304) - IT is responsible for ensuring the City's information technology network is maintained and is functioning properly.

City Attorney (1401) - This division is responsible to represent, support and provide legal advice to the City Council, City Boards and commissions, administrative teams and staff members of the various City agencies and departments.

Finance Administration (1501)- The Finance Administration provides support to the City Council and City Departments in matters relating to budget, accounting, reporting, revenue generation and policy formation involving financial issues.

Data Processing (1502) - This division accounts for data processing related expenditures.

Facility Maintenance (1801) - This division is responsible to maintain the City's building systems, air conditioning and general maintenance.

113

Incubator Buildings (1802) - This division accounts for operation of the incubator buildings which are rented out to small businesses.

Non-Departmental/Service Credits (1901-1902)-Cost that do not fall directly within a General Fund Department are recorded as Non-Departmental expenses.

Police Services (2101)-Police Services is responsible for effective and coordination of police services in the community.

Communication (2102) - The Communication Division of the Police Department is responsible in handling all internal communication from the police officers in the field, in addition to all 911 calls.

Animal Control (2103) - The Animal Control Division is responsible for the enforcement of State laws and the City's codes concerning animals.

POST (2105) - This division accounts for all expenses related to the Police Officers Standard Training (POST) classes taken by police officers.

Crossing Guards (2106) - This division accounts for all crossing guards related expenses used at all school facilities. The City shares the cost with the two school districts within the City.

Fire Services (2301-2306) - Fire Services is responsible to maintain efficient 24-hour fire protection whereby they protect the health, safety and general welfare of the citizens of El Centro. The other divisions within the Fire Department track cost related to training and supplies for Emergency Medic, Hazardous Materials, Emergency Services and Prevention.

Public Works Administration (3101) - Public Works Administration provides management and oversight of various public works related divisions.

Street Maintenance (3201)- Street Maintenance is responsible to maintain the public streets, sidewalks, road shoulders, traffic signals, street signage and rights-of-way to insure the safe movement of vehicle and pedestrian traffic.

Street Lighting (3203) - This division reflects the electricity cost incurred to operate all the streets lights and traffic signals within the City.

IVRMA (3901)-This division accounts for the City's membership fees related to the Imperial Valley Resource Management Agency (IVRMA).

Cruickshank Landfill (3902) - Division is used to account for the City's share of expenses incurred for the clean-up of the Cruickshank Landfill.

11 4

Building Regulation (4101) - The Building Regulation division is responsible for providing Building and Code Enforcement for all construction projects and remodels located in the City.

Engineering (4301) - This division is responsible to provide professional engineering services to the public through master planning, design and construction.

Planning (4401) - The Planning Division is responsible for reviewing all proposed development projects including new residential, commercial, and office developments.

Planning - EIR'S ( 4402) - This division is used to account for completing the environmental review of all planning projects.

Park Maintenance (5101)-The Parks Division oversees the maintenance and operation of all the City's parks, landscaped medians, and grounds at all City owned facilities.

Recreation (5201) - The Recreation Division is responsible for operating the recreational programs for the youth and adults of the City.

Community Center (5202) - The Community Center Division is responsible for operating various programs such as the After-School Program; Nutrition programs for youth; Dance classes and many more that are held at the community center.

P.O. Pavilion (5203)-The Post Office (P.O.) Pavilion division is used to account for the expen~es incurred in the use of the facilities for various eve~ts.

Youth Center (5204) - The Youth Center Division provides seasonal youth and adult sports year-round.

Adult Center (5205) - This division provides various programs for a fun and learning environment for adults and seniors.

Plunge (5206) - This division is responsible for providing swimming related events to the communities.

Day Camp (5207)- The Day Camp Division provides a summer camp that incorporates the arts, team building skills, crafts, nutrition and special needs camp.

Mini Bike (5208) - This division in partnership with the El Centro School District is responsible for providing a mini-bike program that gives incentives for the youth to improve school grades.

Sports Court (5211)-The Sports Court Division is responsible to establish youth, adult and senior leagues for various sports.

115

Splash Pad (5213)-This division accounts for expenses related to the operation of the Splash Pad at the Community Center.

Skate Park (5214)-This division accounts for expenses related to the operation of the skate park facilities.

Main Library (5301)- The Main Library Division is responsible for providing access to reading materials to the citizens of El Centro.

Administration (6201)- This division is responsible for providing services in the area of economic development in the City.

Blight Elimination (6202) - This division is responsible for promoting projects that beautify the City with the elimination of blighted area.

Valley Center Point (6203) - This division accounts for expenses related to the operation of the Valley Center Point building facility.

11 6

WHERE THE MONEY COMES FROM

Transfers In

Re~~hne~es

4%\ Interest S.44%\ 0. 3 2 % ------------ \

Fees ~ 3%

Other~ Agencies

4%

Other Taxes ) 9.24%

I Motor Vehicle

In-Lieu 15%

Reserve 6%

/

Property Taxes 13%

----- sales and Use Tax 40%

$29,898,673

WHERE THE MONEY GOES

. Economic Community Development

Development\ 2o, 5% / 0

Parks & I Recreation -----------

15%

Public Works--. 7%

General

/

Government 12%

\ Public Safety 59%

$29,898,673 117


118


GENERAL FUND REVENUE BY SOURCE/ EXPENDITURE BY CATEGORY

REVISED ACTUAL BUDGET PROJECTED

ACCOUNT 2019 2020 2020

REVENUES: Property Taxes Secured 3,420,777 3,350,000 3,500,000 Unsecured 336,550 350,000 350,000

Total Property Taxes 3,757,327 3,700,000 3,850,000

Other Taxes Sales and Use 13 ,088,813 12,000,000 12,484,000 Trans ient Occupancy 2,029,794 1,750,000 1,975,000 Franchise - Natural Gas 53,50 1 65,000 54,000 Franchise - CA TV 243,799 240,000 245,000 Business Licenses 379,373 350,000 380,000 Real Prope1ty Transfer 80,019 83,000 80,000

Total Other Taxes 15,875,299 14,488,000 15,218,000

Total Taxes 19,632,626 18,188,000 19,068,000

Licenses and Permits Building Permits 207,775 275,000 260,000 Electrical Permits 29,854 45,000 40,000 Mechanical Permits 12,50 1 17,000 12,000 Plumbing Permits 9,332 15,000 14,000 Grad ing Perm its 2,900 2,500 1,800 Other Building Permits 2,229 9,000 1,000 Taxi Stand Permits 2, 144 3,000 2,500

Total Licenses and Permits 266,735 366,500 33 1,300

Fines and Forfeitures Court Fines 37,43 1 39,000 35,000 Parking Fines 14,594 40,000 16,000 Vehicle Code Fines 14,35 1 12,500 9,000

Asset Forfeiture Total Fines and Forfe itures 66,376 91,500 60,000

Revenue from Other Agencies Motor Veh icle In-Lieu Tax 4,4 14,69 1 4,250,000 4,500,000 Dispatch Service 169,340 169,340 18,209 P.O.S.T. Reimbursement 42,435 50,000 46,246 Housing Authority In-Lieu Tax 76,540 80,000 85,005 Other Agencies 1,527,672 1,767,159 1,200,000 Federal Grants 4,252 - 4,620 State Grants 3 10,000 200,000

Total Revenue from Other Agencies 6,234,930 6,626,499 6,054,080

119

BUDGET 2021

3,525,000 355,000

3,880,000

11 ,820,000 2,000,000

54,000 245,000 380,000

83,000

14,582,000

18,462,000

270,000 42,000 13,000 14,500 2,000 2,500 2,600

346,600

39,000 20,000

9,000

68,000

4,525,000

-90,000 80,000

840,000 -

270,000

5,805,000


GENERAL FUND REVENUE BY SOURCE / EXPENDITURE BY CATEGORY


ACCOUNT 20 19 2020 2020

Charges for Current Servi ces Zon ing and Variance Fees 58,367 85,000 90,000 Plan Checking Fees I 02,956 I 00,000 I 00,000 Environmental Impact Fees 26,99 1 l 08,806 l 00,000 Library Fees 15,895 17,000 16,000 Code Enforcement Fees 10,158 - 20,000 Animal Shelter Fees 1,240 1,000 1,200 Street, Sidewalk & Curb Repair 50,280 20,000 20,000 Copying Charges 4,434 5,000 5,000 Aq uatic Center Fees 52, 104 I 07,500 60,000 Recreation Fees 46,334 45,000 45 ,000 Community Center Fees 4,68 1 4,000 8,000 Day Camp Fees 55,000 53,000 53,000 NBN fees 32,459 25,000 25,000 Police Department Fees 104,684 90,000 90,000 Fire Department Fees 131,341 80,000 140,000 Other fees 27,413 60,000 35,000

Contract Instructors 2,007 10,000 3,000 NFL Fees 2,542 6,000 6,250 Ref Fees (1,840) 5,000 -Total Charges for Current Services 727,046 822,306 817,450

Other Revenues Other Income 288,6 16 350,000 300,000 PROP 172 Sales Tax 254,6 19 320,000 237,000 Insurance Recovery 69,395 1,000 -Recovery of Expenses 1,932 7,000 8,935 Solid Waste Expense Recovery 543 ,588 500,000 530,000 Interest 121,868 95,000 90,000 Rents & Royalties 11 3,799 100,000 120,000

Total Other Revenues 1,393,8 17 1,373,000 1,285,935

Total Revenues 28,32 1,530 27,467,805 27,6 I 6,765

Other Financing Sources (Uses) Operating Transfers In 3,075,436 2,726,232 2,686,797

Total Other Financing Sources (Uses) 3,075,436 2,726,232 2,686,797

Tota l Revenues and Other

Financing Sources (Uses) 3 1,396,966 30, 194,037 30,303,562

120

BUDGET 2021

90,000

I 05,000 93,000 17,000 20,000

1,200

20,000 5,000

160,000

45,000 4,000

54,000 26,000 91,000

141,000 36,000

4,000 6,000

-918,200

3 10,000 235,000

1,000 6,000

535,000 95,000

124,000

1,306,000

26,905,800

1,178,924

I , 178,924

28,084,724




ACCOUNT 2019 2020 2020

EXPENDITURES:

General Government City Council

Personnel Serv ices 105,9 14 11 7,297 99,33 0

Supplies and Services 26,525 26,235 32,390

Cap ital Outlay 975 - 555

133,4 14 143,532 132,275

City Clerk Personnel Services 296,065 30 I ,259 286,455

Supp li es and Services 55,097 50,400 5 1, 150

Cap ital Outlay 5,40 1 3, 100 3,100

356,563 354,759 340,705

City Manager Personnel Serv ices 415 ,7 16 416,9 12 388,220 Supp li es and Services 21,787 45,280 25,135 Cap ital Outlay 964 3,400 3,400

438,467 465,592 416,755

PI Office Suppli es and Services 18,749 21,860 20,370

Capital Outlay - - -18,749 2 1,860 20,370

Human Resources/Risk Management

Personnel Services 443,082 486,33 l 468,555

Supplies and Services 80,398 94,750 11 2,370 Capital Outlay 16,277 - -

539,757 58 1,081 580,925

Personnel Appeals Board

Suppl ies and Services 800 9,500 800 Capital O utlay - . .

800 9,500 800

IT Personnel Services 303,978 276,276 216,950

Supplies and Services I 08,668 147,225 145,125 Capital Out lay 129,244 74,920 77,124

54 1,890 498,42 1 439, 199

121

BUDGET 2021

11 3,839

18,755 -

132,594

193,843

52,250 -

246,093

449,057 45,980

-495,037

2 1,860 -

21,860

5 IO, 160 l 07 ,050

-6 17,210

9,500

-9,500

323,62 1 138,425

-

462,046




ACCOUNT 2019 2020 2020

City Attorney Personnel Serv ices 74,964 76,059 65,790 Suppli es and Services 336, 145 377,309 336,930 Capital Outlay - - -

4 11 ,109 453,368 402,720

Finance Personnel Serv ices 689,785 688,327 535, 140 Supplies and Servi ces 45,327 83 ,073 49,800 Capital Outlay 13 ,348 16,377 16,377

748,460 787,777 60 1,3 I 7

City Hall Maintenance Personnel Services 520,548 527,400 523,255 Supplies and Services 90,56 1 80,604 81,555 Capital Outlay 67,888 3,2 10 3,220

678,997 6 11 ,2 14 608,030

Non-Depa1tmental Supplies and Serv ices 1,940,492 1,714,400 1,7 18,200 Capital Outlay 27,603 16,274 16,3 10 Contingency - 3,726 3,726

1,968,095 1,734,400 1,738,236

Serv ice Cred its Service Cred its (1 ,914,779) (2,000,000) (1,950,000)

( 1,9 14,779) (2,000,000) (1 ,950,000)

Total General Government 3,92 1,522 3,66 1,504 3,33 1,332

122

BUDGET 2021

75, 172 377,309

-452,48 1

634, I 00 89,450

-723,550

564, 120 92,6 10

-656,730

1,839,400 -

20,000

1,859,400

(2,000,000)

(2,000,000)

3,676,50 I

CITY OF EL CENTRO 202 1 BUDGET



ACCOUNT 201 9 2020 2020

Public Safety Pol ice - Services Personnel Services 7,2 10,026 8,050,048 7,420,770

Supplies and Services 776,263 778,4 12 784,262 Cap ital Outlay 24 1, 178 26,425 26,425

8,227,467 8,854,885 8,231,457

Communi cations Personnel Serv ices 9 11 ,467 947,046 905,695 Supplies and Services 167,073 168,500 167,300 Capital Outlay - - -

1,078,540 1, 11 5,546 1,072,995

An imal Regulation Personnel Services 134,603 13 1,30 1 125,950

Suppli es and Services 42,825 40,689 37,340 Capital Outlay 39,000 - -

2 16,428 171,990 163,290

Po lice - Post Supplies and Services 94,075 70,000 70,000 Capital Outlay - - -

94,075 70,000 70,000

Po lice - Crossing Guards Personnel Services 140,932 160,798 98,470 Capital Outlay - - -

140,932 160,798 98,470 - - -

Total - Police 9,757,442 10,373,2 19 9,636,2 12

Fire Serv ices Personnel Services 5,8 16,568 6, 134,829 6,155 ,600

Supp lies and Serv ices 585 ,764 549,559 605 ,3 12 Capital Outlay 5 18,444 4,500 4,500

6,920 ,776 6,688,888 6,765 ,4 12

Total Public Safety 16,678,2 18 17 ,062,107 16,401,624

123

BUDGET 2021

8,600,398 779,862

-9,380,260

1,051,726 164,400

-1,2 16,126

137,395 40,200

-

177,595

90,000 -

90,000

----

10,863,98 1

6,332,281 544,531

-6,876,8 12

17,740,793

ACCOUNT

Public Works Admin istration

Personnel Services Supplies and Services Capital Outlay

Street Maintenance Personnel Services Supplies and Services Capital Outlay

Street Lighting Supplies and Services Capital Outlay

IVRMA Supplies and Services Capital Outlay

Crui ckshank Landfi ll Personnel Serv ices Supplies and Services Capital Outlay

Engineering Personnel Services Supplies and Services Capital Outlay

Total Public Works


GENE RAL FUND REVEN UE BY SOURCE / EXPEN DITURE BY CATEGORY

REV ISE D ACTUAL BU DGET PROJECTED

2019 2020 2020

64, 148 74,770 7 1,720

6,954 10,220 12,020 7,01 9 600 600

78, 12 1 85,590 84,340

682,733 655 ,035 603,450 3 10,489 3 15,506 322,456 102,327 49,3 06 49,3 06

1,095,549 1,01 9,847 975,2 12

3 10,180 325,000 325,000

- - -

3 10, 180 325,000 325,000

65,3 05 66,000 68,75 0 - - -

65,3 05 66,000 68,750

- - -- - -

4,326, 11 9 2,990,550 2,990,550

4,326, 11 9 2,990,550 2,990,550

356,495 386,944 356,660 5 1,458 132,481 44,95 1

2,245 790 1,390

4 10,198 520,2 15 403,001

6,285 ,472 5,007,202 4,846,853

124

BUDGET 2021

81 ,440 9,9 15

-9 1,355

707,75 1 3 10,481

-1,01 8,232

325,000 -

325,000

70,000 -

70,000

----

393,241 52,376

-445,61 7

1,950,204

CITY OF EL CENTRO 202 1 BUDGET



ACCOUNT 2019 2020 2020

Building Regulat ions Personnel Services 590,437 62 1,976 550,540 Supplies and Services 57,721 56,047 60,652 Capital Outlay 29,248 2,500 2,470

677,406 680,523 6 13,662

Planning Personnel Services 302,778 338,537 320,830 Supp lies and Serv ices 47,854 509,175 326,6 16 Capital Outlay 1,624 - -

352,256 847,712 647,446

Total Community Development 1,029,662 1,528,235 1,26 1,108

125

BUDGET 202 1

630, 127 72, 167

-702,294

352,283 504,710

-856,993

1,559,287




ACCOUNT 2019 2020 2020

Parks & Recreation Park Maintenance Personnel Services 626,985 624, 189 562,270 Suppli es and Services 484,160 506,262 507,386 Capital Outlay 459,752 - -

1,570,897 1, 130,45 1 1,069,656

Recreation Personnel Services 348,250 325,01 1 268,020 Supplies and Serv ices 87,285 122,81 0 109,690 Cap ital Outlay 546 - -

436,08 I 447,821 377,7 10

Community Center Personnel Services 146,803 183,242 154,600 Supp li es and Serv ices 90, 109 94,3 12 100,067 Capital Outlay 3 1,134 - -

268,046 277,554 254,667

Post Office Pavilion Personnel Services 16,732 2 1,764 17,570 Supplies· and Serv ices 42,050 44,038 48,150 Capital Outlay 90,4 14 - -

149, 196 65 ,802 65,720

Youth Center Personnel Services 58,774 64,328 29, 180 Supp lies and Services 80, 155 56,408 56,858 Cap ital Outlay - - -

138,929 120,736 86,038

Adult Center Personnel Services 76,602 84,227 84,710 Supplies and Services 34,4 13 33,7 15 33,030 Capital Outlay 5,075 - -

11 6,090 117,942 11 7,740

Aquatic Park Personnel Services 78,307 508,473 479,860 Supplies and Services 44,046 427, 136 427, 136 Capital Outlay 2, 11 8 29,045 29,045 Aquatic Center expenses

124,47 1 964,654 936,04 1

126

BUDGET 2021

65 1,899 6 15,530

-1,267,429

307,9 13 122,335

-430,248

149,502 94,244

-243,746

13,993 44,038

-58,031

47,210 57,308

-104,5 18

90,688 33,7 11

-124,399

595,222 462,090

-

1,057,3 12




ACCOUNT 2019 2020 2020

Day Camp Personnel Services 74,042 53,768 3 1,700

Suppli es and Services 2,332 8,800 8,800 Capital Outlay - 1,000 1,000

76,374 63,568 4 1,500

Mini Bike Personnel Serv ices 38,7 15 7,254 2 1, 140

Supplies and Services 14,777 9,387 6,950 Capita l Outlay 3,355 - -

56,847 16,641 28,090

Sports Court Personnel Services 243,608 270,784 24 1,6 10 Supplies and Serv ices 63,608 65,648 63,348 Capital Outlay 18,033 - -

325,249 336,432 304,958

Sp lash Pad Supp lies and Serv ices 11 ,995 15,075 15,075 Cap ital Outlay - - -

11 ,995 15,075 15,075

Skate Park Personnel Services 2,825 6,046 5,050 Supplies and Services 3 1,206 97 ,174 71,48 1 Cap ital Outlay - - -

34,03 1 103 ,220 76,53 1

Total Parks & Recreation 3,308,206 3,659,896 3,373,726

127

BUDGET 202 1

43,209 8,800

-52,009

12,874 9,387

-22,261

237,796 67,820

-

305,6 I 6

15,075 -

15,075'

3,656 97, 174

-100,830

3,78 1,474




ACCOUNT 201 9 2020 2020

Library Personnel Services 524,011 5 12,483 422,000

Supplies and Services 153,754 153 ,6 10 166,080 Capital Outlay 27,255 8,620 12,3 00

705,020 674,7 13 600,380

Total Library 705,020 674,7 13 600,380

Economic Deve lopment Personnel Servi ces 23 6,935 376,490 260,260

Supplies and Services 88, 10 1 129,075 129,074 Capital Outlay 9,395 - -

334,43 1 505,565 389,33 4

Total Economi c Development 334,43 1 505,565 389,334

Blight Elimination Personnel Servi ces 27,047 43 ,18 1 35, 120

Supplies and Services 6,557 9,820 9,820 Capita l Outlay - - -

33,604 53,00 I 44,940

Total Blight Elimination 33,604 53,00 I 44,940

Vall ey Center Point Supplies and Services 20,7 19 18,500 20,800 Capital Outlay - - -

20,7 19 18,5 00 20,800

Total Valley Center Point 20,7 19 18,500 20,800

128

BUDGET 2021

555,633 165,980

-72 1,613

72 1,6 13

3 14,078

87,639 -

401 ,7 17

401 ,7 17

37,684

10,900 -

48,5 84

48,584

18,5 00

-18,5 00

18,500




ACCOUNT 2019 2020 2020

Operating Transfers Out 44,00 1 - -

Total Expenditures 32,360,855 32, 170,723 30,270,097

Excess of Revenues and Other Financing Sources Over (Under) Expenditures and Other Uses (963,889) (1,976,686) 33,465

Fund Balance - July 1 12,690,593 11 ,726,704 11 ,726,704

Fund Balance - June 30 11 ,726,704 9,750,0 18 11,760,169

129

BUDGET 2021

-

29,898,673

(1 ,8 13,949)

11 ,760, 169

9,946,220


130

CITY OF EL CENTRO FISCAL YEAR 2020-21 ADOPTED BUDGET

GENERAL FUND

I AMENDED ACCOUNT ACTUAL BUDGET PROJECTED BUDGET NO. I ACCOUNT NAME 2019 2020 2020 2021

REVENUES PROPERTY TAXES 410101 SECURED 3,420,777 3,350,000 3,500,000 3,525,000 410102 UNSECURED 336,550 350,000 350,000 355,000

TOTAL PROPERTY TAXES 3,757,327 3,700,000 3,850,000 3,880,000

OTHER TAXES 420101 SALES 13,088,813 12,000,000 12,484,000 11,820,000 420102 TRANSIENT OCCUPANCY 2,029,794 1,750,000 1,975,000 2,000,000 420103 FRANCHISE TAX - NAT GAS 53 ,501 65,000 54 ,000 54,000 420104 FRANCHISE TAX- CATV 243,799 240,000 245,000 245,000 420105 BUSINESS LICENSE 379,373 350,000 380,000 380,000 420108 REAL PROPERTY TRANSFER 80,019 83,000 80,000 83,000

TOTAL OTHER TAXES 15,875 ,299 14,488,000 15,218,000 14,582,000

LICENSES AND PERMITS 430101 ANIMAL LICENSES 430103 BUILDING PERMITS 207,775 275,000 260,000 270,000 430104 ELECTRICAL PERMITS 29,854 45,000 40,000 42,000 430105 MECHANICAL PERMITS 12,500 17,000 12,000 13,000 430106 PLUMBING PERMITS 9,332 15,000 14,000 14,500 430108 GRADING PERMIT 2,900 2,500 1,800 2,000 430109 OTHER BUILDING PERMITS 2,229 9,000 1,000 2,500 430111 TAXI STAND PERMITS 2,145 3,000 2,500 2,600

TOTAL LICENSES AND PERMITS 266,735 366,500 331,300 346,600

FINES & FORFEITURES 440101 COURT FINES 37,431 39 ,000 35 ,000 39,000 440102 PARKING FINES 14,594 40,000 16,000 20,000 440103 VEHICLE CODE FINES 14,351 12,500 9,000 9,000

TOTAL FINES & FORFEITURES 66,376 91 ,500 60,000 68,000

REV FROM OTHER AGENCIES 450101 MOTOR VEH IN-LIEU TAX 4,414,691 4,250,000 4,500,000 4,525,000 450113 DISPATCH SERVICES 169,340 169,340 18,209 -450114 POST REIMBURSEMENT 42,435 50 ,000 46,246 90,000 450116 HOUSING AUTHORITY 76,540 80,000 85,005 80,000 450200 OTHER AGENCIES 1,527,672 1,767,159 1,200,000 840,000 450300 FEDERAL GRANT 4,252 - 4,620 450400 STATE GRANTS 310,000 200,000 270,000

TOTAL REV FROM OTHER AGENCIES 6,234,930 6,626,499 6,054,080 5,805,000

131


GENERAL FUND

I AMENDED ACCOUNT ACTUAL BUDGET PROJECTED BUDGET NO. I ACCOUNT NAME 2019 2020 2020 2021 CHARGES FOR CURRENT SERVICES 460101 ZONING & VARIANCE FEES 58,367 85,000 90,000 90,000 460103 PLAN CHECKING FEES 102,956 100,000 100,000 105,000 460105 ENVIRONMENTAL IMP FEES 26,991 108,806 100,000 93,000 460106 LIBRARY FEES 15,895 17,000 16,000 17,000 460109 CODE ENFORCEMENT FEES 10,158 - 20 ,000 20,000 460110 ANIMAL SHELTER FEES 1,240 1,000 1,200 1,200 460111 STREET/SIDEWALK REPAIR 50,280 20 ,000 20,000 20,000 460112 COPYING CHARGES 4,434 5,000 5,000 5,000 460115 AQUATIC CENTER FEES 52,104 107,500 60,000 160,000 460116 RECREATION FEES 46,334 45,000 45,000 45 ,000

460117 COMMUNITY CENTER FEES 4,681 4,000 8,000 4,000 460120 DAY CAMP FEES 55,000 53,000 53,000 54,000 460121 NBN FEES 32 ,459 25,000 25,000 26,000 460124 POLICE DEPARTMENT FEES 104,684 90 ,000 90 ,000 91 ,000 460125 FIRE DEPARTMENT FEES 131 ,341 80,000 140,000 141 ,000 460127 OTHER USER FEES 27,413 60,000 35,000 36,000 460129 CONTRACT INSTRUCTORS 2,006 10,000 3,000 4,000 460130 NFL FEES 2,543 6,000 6,250 6,000 460131 REF FEES (1 ,840) 5,000 -

TOTAL CHARGES FOR SERVICES 727,046 822 ,306 817,450 918,200

OTHER INCOME 470113 OTHER INCOME 288,616 350,000 300,000 310,000 470114 PROP 172 SALES TAX 254,619 320,000 237 ,000 235,000 470116 INSURANCE RECOVERY 69 ,395 1,000 - 1,000 470117 RECOVERY OF EXPENSES 1,932 7,000 8,935 6 ,000 470118 SOLID WASTE EXP RECOVERY 543,588 500,000 530,000 535,000 470121 INTEREST EARNINGS 121 ,868 95 ,000 90,000 95 ,000 470123 RENTS AND ROYALTIES 113,799 100,000 120,000 124,000

TOTAL OTHER INCOME 1,393,817 1,373,000 1,285,935 1,306 ,000

OPERATING TRANSFERS 490101 OPERATING TRANSFERS IN 3,075,436 2,726,232 2,686,797 1,178,924

TOTAL OPERATING TRANSFERS 3,075,436 2,726,232 2,686,797 1,178,924

TOTAL REVENUES 31,396,966 30,194,037 30,303,562 28,084,724

132


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 1100 LEGISLATIVE

DIVISION: 1101 CITY COUNCIL

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 66,786 66,480 62,960 66,480 520101 RETIREMENT 3,754 12,241 5,200 13,829 520104 GROUP HEAL TH INSURANCE 27,800 30 ,141 24,000 25,381 520105 WORKERS COMPENSATION 6,684 6,653 6,310 6,653 520106 DISABILITY INSURANCE - 345 - -520109 LIFE INSURANCE 175 560 140 532 520110 MEDICARE 715 877 720 964

SUBTOTAL 105,914 11 7,297 99 ,330 113,839

SERVICES AND SUPPLIES 610103 TELEPHONE 1,610 1,330 2,050 1,620 610109 MEETING AND TRAVEL 19,057 12,000 17,000 12,000 610110 MAYOR'S EXPENSE 950 800 800 800 610113 PROFESSIONAL FEES 7,820 7,820 -610121 DUES & SUBSCRIPTIONS 285 285 320 285 610129 OTHER EXPENSE 3,416 3,000 3,400 3,000 620101 OFFICE SUPPLIES 434 400 400 450 620103 PRINTING 298 250 250 250 620105 COMPUTER SUPPLIES 475 350 350 350

SUBTOTAL 26,525 26,235 32,390 18,755

CAPITAL OUTLAY 720101 OFFICE MACHINES 720102 FURNITURE & FIXTURES - - -720109 COMPUTERS 975 - 555

SUBTOTAL 975 - 555

DIVISION TOTAL - CITY COUNCIL 133,414 143,532 132,275 132,594

133


GENERAL FUND


FUND.· 101 GENERAL FUND DEPARTMENT: 1100 LEGISLATIVE

DIVISION: 1102 CITY CLERK

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 201,975 200,171 183,000 128,872 510103 TEMPORARY 6,170 520101 RETIREMENT 33,968 39,664 39,000 28,506 520104 GROUP HEAL TH INSURANCE 31 ,943 31,205 30,850 17,157 520105 WORKERS COMPENSATION 21,276 21,557 20,750 13,314 520106 DISABILITY INSURANCE 962 667 870 769 520107 UNEMPLOYMENT INSURANCE 4,352 4,409 4,250 2,723 520109 LIFE INSURANCE 206 744 165 633 520110 MEDICARE 1,383 2,842 1,400 1,869

SUBTOTAL 296,065 301,259 286,455 193,843

SERVICES AND SUPPLIES 610103 TELEPHONE 826 1,250 1,000 1,1 00 610106 ADVERTISING 12,325 9,500 9,500 9,500 610107 BOOKS & PERIODICALS 1,922 1,800 1,800 1,800 610109 MEETING AND TRAVEL 4,566 6,000 6,000 5,000 610113 PROFESSIONAL FEES/OTHER 31,927 29,000 30,000 32,000 610121 DUES & SUBSCRIPTIONS 888 850 850 850 620101 OFFICE SUPPLIES 2,643 2,000 2,000 2,000 630109 COMPUTER EQUIP MAINT. - - - -

SUBTOTAL 55,097 50,400 51,150 52,250

CAPITAL OUTLAY 720101 OFFICE MACHINES 885 - -720102 FURNITURE & FIXTURES - - -720109 COMPUTERS - - 3, 100 720110 COMPUTER SOFTWARE 4,516 3,100 -

SUBTOTAL 5,401 3,100 3,1 00 -

DIVISION TOTAL - CITY CLERK 356,563 354,759 340,705 246,093

DEPARTMENT TOTAL- LEGISLATIVE 489,977 498,291 472,980 378,687

134


GENERAL FUND


FUND. 101 GENERAL FUND DEPARTMENT. 1200 EXECUTIVE

DIVISION: 1201 CITY MANAGER

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 274,646 268,007 250,000 281,808 510103 TEMPORARY 23,105 29,722 25,000 33,486 510105 OVERTIME - - - -520101 RETIREMENT 51 ,069 53,151 52,400 63,201 520103 SOCIAL SECURITY 978 1,843 1,350 2,076 520104 GROUP HEAL TH INSURANCE 22,494 19,371 19,100 21 ,037 520105 WORKERS COMPENSATION 31,530 32,156 29,300 33,473 520106 DISABILITY INSURANCE 942 729 810 1,720 520107 UNEMPLOYMENT INSURANCE 6,449 6,578 6,000 6,847 520109 LIFE INSURANCE 280 1,116 260 837 520110 MEDICARE 4,223 4,239 4,000 4,572

SUBTOTAL 415,716 416,912 388,220 449,057

SERVICES AND SUPPLIES 610103 TELEPHONE 2,520 800 3,150 2,500 610109 MEETING AND TRAVEL 7,110 6,000 6,000 6,000 610113 PROFESSIONAL FEES/OTHER 428 25,400 3,400 25,400 610121 DUES & SUBSCRIPTIONS 2,193 2,130 2, 195 2,130 610129 OTHER EXPENSE 1,629 4,500 4,500 3,500 610139 COMM. SPONSORSH IP 5,875 3,600 3,600 3,600 620101 OFFICE SUPPLIES 1,230 1,300 1,300 1,300 620102 POSTAGE - 100 - 100 620103 PRINTING - 100 - 100 620105 COMPUTER SUPPLIES - 360 - 360 630106 MACH MAINT. 553 490 490 490 630109 COMPUTER EQUIP MAINT 249 500 500 500

SUBTOTAL 21,787 45,280 25, 135 45,980

CAPITAL OUTLAY 710106 OTHER REAL - - -720101 OFFICE MACHINES - - -720102 FURNITURE & FIXTURES 964 - -720109 COMPUTERS - 3,400 3,400

SUBTOTAL 964 3,400 3,400 -

DIVISION TOTAL - CITY MANAGER 438,467 465,592 416,755 495,037

135


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT. 1200 EXECUTIVE

DIVISION: 1202 Pl OFFICE

SERVICES AND SUPPLIES 610103 TELEPHONE - - - -610113 PROFESSIONAL FEES/OTHER 15,900 16,370 16,370 16,370 610115 PROFESSIONAL FEES/LOBB 2,500 3,000 3,000 3,000 620103 PRINTING 349 2,490 1,000 2,490 630109 COMPUTER EQUIP MAINT - - -

SUBTOTAL 18,749 21,860 20,370 21,860

DIVISION TOTAL - Pl OFFICE 18,749 21 ,860 20,370 21,860

DEPARTMENT TOTAL - EXECUTIVE 457,216 487,452 437,125 516,897

136


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 1300 HUMAN RESOURCES

DIVISION: 1301 HUMAN RESOURCES

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 310,486 336,334 320,000 346,406 510103 TEMPORARY - - - -510105 OVERTIME - - 500 -520101 RETIREMENT 54,820 66,981 66,300 77,971 520103 SOCIAL SECURITY - - - -520104 GROUP HEAL TH INSURANCE 32,479 32 ,269 34,100 34,432 520105 WORKERS COMPENSATION 32,717 36,403 34,500 36,023 520106 DISABILITY INSURANCE 1,355 1,355 1,430 2,080 520107 UNEMPLOYMENT INSURANCE 6,692 7,446 7,100 7,368 520109 LIFE INSURANCE 204 744 165 857 520110 MEDICARE 4,329 4,799 4,460 5,023

SUBTOTAL 443,082 486,331 468,555 510,160

SERVICES AND SUPPLIES 610103 TELEPHONE 1,877 2,700 2,700 3,000 610107 BOOKS & PERIODICALS 386 1,400 800 1,400 610109 MEETING AND TRAVEL 1,456 4,500 2,000 4,500 610113 PROFESSIONAL FEES/OTHER 5,467 13,000 35,000 15,000 610116 PROFESSIONAL FEES/LEGAL 6,244 19,000 10,000 19,000 610121 DUES & SUBSCRIPTIONS 797 1,100 1,520 1,100 610122 RECRUITING 37,100 20,000 30,000 30,000 610123 TRAINING 6,408 3,000 4,500 3,000 610129 OTHER EXPENSE 7 2,700 2,900 2,700 610132 MEDICAL SERVICES 5,383 7,500 7,500 7,500 610143 WELLNESS PROGRAM 9,857 13,000 9,800 13,000 620101 OFFICE SUPPLIES 4,214 4,500 4,200 4,500 620102 POSTAGE 64 450 250 450 620103 PRINTING 301 1,300 600 1,000 630105 COMPUTER SUPPLIES - - - -630106 MACHINE MAINTENANCE 837 600 600 900

SUBTOTAL 80,398 94,750 112,370 107, 050

CAPITAL OUTLAY 720101 OFFICE MACHINES 11 ,156 - -720102 FURNITURE & FIXTURES - - -720109 COMPUTERS 5,121 - -720110 COMPUTER SOFTWARE

SUBTOTAL 16,277 - - -

DIVISION TOTAL - HUMAN RESOURCES 539,757 581,081 580 ,925 617,210

137


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 1300 PERSONNEL

DIVISION: 1302 PERSONNEL APPEALS BOARD

SERVICES AND SUPPLIES 610129 OTHER EXPENSE 800 9,500 800 9,500

SUBTOTAL 800 9,500 800 9,500

DIVISION TOTAL - PERSONNEL APP. BD. 800 9,500 800 9,500

138


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 1300 PERSONNEL

DIVISION: 1304 IT - NETWORK

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 202,635 171 ,017 136,000 206,740 510105 OVERTIME 36,121 - 500 -520101 RETIREMENT 35,468 39,822 34,500 46,997 520104 GROUP HEAL TH INSURANCE 21,431 35,106 25,300 37,946 520105 WORKERS COMPENSATION 1,015 21,642 14,800 22,466 520106 DISABILITY INSURANCE 4,384 1,037 670 1,297 520107 UNEMPLOYMENT INSURANCE 114 4,427 3,010 4,595 520109 LIFE INSURANCE 2,810 372 70 582 520110 MEDICARE - 2,853 2, 100 2,998

SUBTOTAL 303,978 276,276 216,950 323,621

SERVICES AND SUPPLIES 610103 TELEPHONE 5,041 4,700 5,600 5,000 610113 PROFESSIONAL FEES/OTHER 6,758 21,600 21,600 7,500 610123 TRAINING - - 5,000 5,000 610129 OTHER EXPENSE 530 1,000 1,000 1,000 620101 OFFICE SUPPLIES 1,477 1,425 1,425 1,425 620105 COMPUTER SUPPLIES 1,646 3,500 3,500 3,500 630107 COMUNICATION EQU IP MAINT. 42,000 50,000 42,000 50,000 630109 COMPUTER EQUIP MAINT. 51 ,216 65,000 65,000 65,000

SUBTOTAL 108,668 147,225 145,125 138,425

CAPITAL OUTLAY 720102 FURNITURE & FIXTURES 1,682 - -720109 COMPUTERS 18,561 33,490 35,694 720110 COMPUTER SOFTWARE 87,002 41,430 41,430 720111 COMMUNICATION EQUIPMENT 22,000 - -

SUBTOTAL 129,245 74,920 77,124 -

DIVISION TOTAL IT NETWORK 541,891 498,421 439,199 462,046

DEPARTMENT TOTAL - HR/IT/PERS. APP. BD. 1,082,448 1,089,002 1,020,924 1,088,756

139


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 1600 LEGAL

DIVISION: 1401 CITY ATTORNEY

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 50,605 50,542 42,500 45,964 510103 SALARIES TEMPORARY - - - -520101 RETIREMENT 8,683 10,108 9,500 10,372 520104 GROUP HEAL TH INSURANCE 8,144 8,067 7,300 12,264 520105 WORKER'S COMPENSATION 5,441 5,494 4,700 4,590 520106 DISABILITY INSURANCE 286 - 240 265 520107 UNEMPLOYMENT INSURANCE 1,113 1,124 950 939 520109 LIFE INSURANCE . - - 112 520110 MEDICARE 691 724 600 666

SUBTOTAL 74,963 76,059 65,790 75,172

SERVICES AND SUPPLIES 610103 TELEPHONE 923 1,200 1,200 1,200 610107 BOOKS & PERIODICALS - 464 460 464 610109 MEETING AND TRAVEL 818 500 460 500 610116 PROFESSIONAL FEES/LEGAL 328,297 370,000 330,000 370,000 610121 DUES & SUBSCRIPTIONS 2,410 2,465 2,460 2,465 610129 OTHER EXPENSE 1,742 700 700 700 620101 OFFICE SUPPLIES 994 500 500 500 620102 POSTAGE . 130 100 130 620103 PRINTING 72 150 150 150 630106 OFFICE MACHINES MAINT 889 1,200 900 1,200

SUBTOTAL 336,145 377,309 336,930 377,309

CAPITAL OUTLAY 720101 OFFICE MACHINES . . . .

720109 COMPUTERS . - - .

720110 SOFTWARE . . - .

SUBTOTAL - . . .

DIVISION TOTAL - CITY ATTORNEY 411,108 453,368 402,720 452,481

140


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 1500 FINANCE

DIVISION: 1501 FINANCE ADMIN

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 489,016 467,236 360,250 428,944 510103 SALARY TEMPORARY 10,481 - 2,520 -510105 OVERTIME 1,224 - - -520101 RETIREMENT 77,930 93,476 84 ,850 96,843 520103 SOCIAL SECURITY 650 - 240 -520104 GROUP HEAL TH INSURANCE 44,945 56,472 34,400 42,407 520105 WORKERS COMPENSATION 47,723 50 ,802 39,550 46,189 520106 DISABILITY INSURANCE 2,003 2,137 1,760 2,666 520107 UNEMPLOYMENT INSURANCE 9,762 10,391 8,100 9,448 520109 LIFE INSURANCE 314 1,116 150 1,383 520110 MEDICARE 5,738 6,697 3,320 6,220

SUBTOTAL 689,786 688,327 535,140 634,100

SERVICES AND SUPPLIES 610103 TELEPHONE 2,848 4,000 4,000 4,000 610107 BOOKS & PERIODICALS - 500 400 500 610109 MEETING AND TRAVEL 3,584 5,000 3,000 5,000 610113 PROFESSIONAL FEES/OTHER - 8,623 2,000 15,000 610121 DUES & SUBSCRIPTIONS 1,466 1,500 1,500 1,500 610123 TRAINING 280 3,000 300 3,000 610128 AUDITING 15,725 39,000 18,000 39 ,000 610129 OTHER EXPENSE 1,556 1,900 1,1 00 1,900 620101 OFFICE SUPPLIES 9,340 10,000 10,000 10,000 620102 POSTAGE 307 550 500 550 620103 PRINTING 5,988 3,000 3,000 3,000 630109 COMPUlER EQUIP MAINT.

SUBTOTAL 41,094 77,073 43,800 83,450

CAPITAL OUTLAY 720101 OFFICE MACHINES 10,353 804 804 720102 FURNITURE & FIXTURES 9,073 9,073 720109 COMPUTERS 2,995 6,500 6,500 720110 SOFTWARE - - -

SUBTOTAL 13,348 16,377 16,377 -

DIVISION TOTAL - FINANCE 744,228 781 ,777 595,317 717,550

141


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT 1500 FINANCE

DIVISION: 1502 DATA PROCESSING

SERVICES AND SUPPLIES 610114 PROFESSIONAL FEES/DPSO 832 3,000 3,000 3,000 620105 COMPUTER SUPPLIES 3,399 3,000 3,000 3,000

SUBTOTAL 4,231 6,000 6,000 6,000

DIVISION TOTAL - DATA PROCESSING 4,231 6,000 6,000 6,000

DEPARTMENT TOTAL- FINANCE 748,459 787,777 601,317 723,550

142

CITY OF EL CENTRO

FISCAL YEAR 2020-21 ADOPTED BUDGET

GENERAL FUND


FUND.· 101 GENERAL FUND DEPARTMENT: 1800

DIVISION: 1801 FACILITY MAINTENANCE

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 332,063 329,362 329,000 343,404 510103 TEMPORARY 4,141 5,000 4,000 4,320 510105 OVERTIME 2,632 1,000 2,630 2,500 520101 RETIREMENT 56,320 65,163 65,000 78,519 520103 SOCIAL SECURITY 4 400 268 520104 GROUP HEAL TH INSURANCE 75,176 75 ,311 74,000 81 ,257 520105 WORKERS COMPENSATION 36,1 70 36,780 35,000 37,906 520106 DISABILITY INSURANCE 1,911 2,225 1,800 2,161 520107 UNEMPLOYMENT INSURANCE 7,399 7,524 7,020 7,753 520109 LIFE INSURANCE 92 186 75 990 520110 MEDICARE 4,640 4,849 4,330 5,042

SUBTOTAL 520,548 527,400 523,255 564,120

SERVICES AND SUPPLIES 610103 TELEPHONE 1,671 1,900 1,900 1,900 610109 MEETING & TRAVEL - - - 400 610123 TRAINING - 100 - 400 610125 UNIFORM RENTAL 8,887 7,000 7,000 7,000 620101 OFFICE SUPPLIES 1,604 1,700 1,700 1,700 620112 PROTECTIVE CLOTHING 1,929 1,71 0 1,710 1,800 620128 JANITORIAL SUPPLI ES 6,904 7,765 7,765 7,500 620130 MAINTENANCE SUPPLIES 8,624 8,500 8,500 8,500 620131 PAINTING SUPPLIES 94 600 600 600 620140 SMALL TOOLS 1,987 1,600 1,600 1,900 630101 BUILDING MAINT 21,948 17,000 17,000 20,000 630106 MACHINE MAINTENANCE 893 .570 900 1,050 630107 COMMUNICATION EQUIP MAINT. 3,142 3,762 3,700 4,360

630112 GASOLINE & OIL 8,957 7,600 7,600 9,000 630115 OUTSIDE MAINTENANCE - 200 200 300 630116 MOTOR VEHICLE EXPENSE 9,034 7,697 7,700 7,700

-SUBTOTAL 75,674 67,704 67,875 74,1 10

CAPITAL OUTLAY 630109 COMPUTERS - 2,350 2,360 -710106 OTHER REAL PROPERTY - - - -720101 OFFICE MACHINES 2,180 860 860 -720111 COMMUNICATION EQUIPMENT - - - -730102 TRUCKS 65,708 - - -

SUBTOTAL 67,888 3,210 3,220 -

DIVISION TOTAL -FACILITY MAINTENANCE 664,110 598,314 594,350 638,230

143


GENERAL FUND


FUND.· 101 GENERAL FUND DEPARTMENT. 1800

DIVISION: 1802 INCUBATOR BLDGS

SERVICES AND SUPPLI ES 610101 ELECTRICITY 1,254 - 1,860 3,000 610103 TELEPHONE 330 - 420 -610104 WATER 5,177 5,700 5,700 7,500 610129 OTHER EXPENSE 993 3,500 2,000 1,500 630101 BUILDING MAINT. 7,133 3,700 3,700 6,500

SUBTOTAL 14,887 12,900 13,680 18,500

DIVISION TOTAL- INCUBATOR BUILDINGS 14,887 12,900 13,680 18,500

DEPARTMENT TOTAL - MAINTENANCE 678,997 611 ,214 608,030 656,730

144


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 1900

DIVISION: 1901 NON-DEPARTMENTAL

SERVICES AND SUPPLIES 610101 ELECTRICITY 50,732 60,000 58,000 60,000 610102 NATURAL GAS 899 1,000 1,000 1,000 610103 TELEPHONE 7,719 10,000 8,500 10,000 610106 ADVERTISING 2,187 1,200 1,200 1,200 610113 PROFESSIONAL FEES/OTHER 266,257 85,000 85,000 215,000 610121 DUES & SUBSCRIPTIONS 24,574 25,000 25,000 25,000 610126 CHAMBER OF COMMERCE 3,000 3,000 3,000 3,000 610127 HOUSING AUTHORITY 42,296 48,000 48,000 48,000 610129 OTHER EXPENSE 180,535 180,000 180,000 180,000 610142 SALES TAX REBATE 87,306 - 109,000 100,000 620101 OFFICE SUPPLIES 1,528 4,000 2,500 4,000 620102 POSTAGE 15,115 15,000 15,000 15,000 620103 PRINTING 6,919 8,000 8,000 8,000 630106 OFFICE MACHINES MAINT. 1,603 4,200 565 4,200 640101 PROPERTY INSURANCE 109,396 110,000 121,535 125,000 640102 LIABILITY INSURANCE 1,061 ,810 1,100,000 991,500 980,000 640112 BANK CHARGES 57,934 60,000 60,000 60,000 640119 ELECTION EXPENSE 20,682 - 400 -

SUBTOTAL 1,940,492 1,714,400 1,718,200 1,839,400

CAPITAL OUTLAY 710106 OTHER REAL 27,603 16,274 16,310 -720101 OFFICE MACHINES - - - -720102 FURNITURE & FIXTURES - - - -

SUBTOTAL 27,603 16,274 16,310 -

OTHER EXPENSES 820102 GENERAL FUND CONTINGENCY - 3,726 3,726 20,000

SUBTOTAL - 3,726 3,726 20,000

DIVISION TOTAL - NONDEPARTMENTAL 1,968,095 1,734,400 1,738,236 1,859 ,400

145


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 1900

DIVISION: 1902 SERVICE CREDITS

OTHER EXPENSES 810101 SERVICE CREDITS (1 ,914 ,779' (2,000,000) (1,950,000) (2,000,000)

SUBTOTAL - SERVICE CREDITS (1 ,914,779) (2 ,000,000) (1 ,950,000) (2 ,000,000)

TOTAL GENERAL GOVT EXP. 5,836,300 5,661,504 5,281,332 5,676,501

EXP GEN GOVT LESS CR'S 3,921,521 3,661,504 3,331,332 3,676,501

GEN GOVT TOTAL CAPITAL 261,701 117,281 120,086 -

146


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 2100 POLICE

DIVISION: 2101 POLICE SERVICES

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 557,962 572,016 520,000 590,902 510102 PERMANENT SWORN 3,355,062 3,785,342 3,400,000 3,949,700 510103 TEMPORARY " " " "

510105 OVERTIME 594,555 350,000 550,000 400,000 520101 RETIREMENT 1,549,644 1,985,772 1,820,000 2,300,990 520103 SOCIAL SECURITY " " " "

520104 GROUP HEAL TH INSURANCE 585,906 681 ,002 580,000 699,521 520105 WORKERS COMPENSATION 401 ,381 488,121 390,500 457,320 520106 DISABILITY INSURANCE 18,582 20,819 17,600 26,400 520107 UNEMPLOYMENT INSURANCE 82,030 99,843 80,000 93 ,543 520109 LIFE INSURANCE 867 2,790 670 15,073 520110 MEDICARE 64,037 64,343 62,000 66,949

SUBTOTAL 7,210,026 8,050,048 7,420,770 8,600,398

SERVICES AND SUPPLIES 610101 ELECTRICITY 49,035 55 ,000 55,000 50,000 610102 NATURAL GAS 772 800 800 800 610103 TELEPHONE 74,951 60,000 75,000 65,000 610109 MEETING AND TRAVEL 8,730 2,400 2,400 2,400 610113 PROFESSIONAL FEES/OTHER 42,793 50,000 50,000 50,000 610114 PROFESSIONAL FEES/DPSO 45,550 32,000 46,000 36,000 610120 POLICE INVESTIGATION 6,462 4,000 4,000 4,000 610121 DUES & SUBSCRIPTIONS 3,986 3,000 3,000 3,000 610124 UNIFORM ALLOWANCE 77,994 77,000 77,000 76,600 610129 OTHER EXPENSE 17,892 17,500 17,500 17,500 610133 CRIME PREV OFFICE SUPPLIES 6,833 5,900 5,900 5,900 610140 TRAINING AB 109 2,837 " " "

610141 EXPLORER PROGRAM 10,934 34,645 34,600 35,000 620101 OFFICE SUPPLIES 8,281 7,000 7,000 7,000 620102 POSTAGE 5,762 5,000 5,000 5,000 620103 PRINTING 6,881 8,500 6,900 7,500 620105 COMPUTER SUPPLIES 9,691 14,000 10,000 12,000 620107 PHOTO & VIDEO SUPPLIES 135 4,750 2,500 3,000 620108 FLARES-BATTERIES-FILM 46 2,000 300 1,000 620110 AMMUNITION & RANGE SUP 27,574 30,000 30,000 36,000 620112 PROTECTIVE CLOTHING " 100 100 100 620114 OTHER SAFETY SUPPLIES 10,573 15,500 15,000 15,500 620128 JANITORIAL SUPPLIES 4,035 3, 100 3,100 3,100 620140 SMALL TOOLS 397 300 600 300 620144 K-9 SUPPLIES 26,142 26,000 26,000 26,000 620146 VOLUNTEER PROGRAM " 30 ,355 10,000 30,000 630101 BUILDING MAINT. 20,609 15,000 15,000 15,000 630106 OFFICE MACHINES MAINT. 4,209 3,500 3,500 3,000 630107 COMUNICATION EQUIP MAINT. 16,570 16,500 16,500 16,500 630109 COMPUTER EQUIP MAINT. 3,101 6,900 6,900 5,000 630112 GASOLINE & OIL 136,810 127,000 128,000 127,000 630115 OUTSIDE MAINTENANCE 14,436 8,000 14,000 8,000 630116 MOTOR VEHICLE EXPENSE 132,242 112,662 112,662 112,662

SUBTOTAL 776,263 778,412 784,262 779,862

147


GENERAL FUND


FUND. 101 GENERAL FUND DEPARTMENT: 2100 POLICE

DIVISION: 2101 POLICE SERVICES

CAPITAL OUTLAY 720108 SAFETY EQUIPMENT 40,080 - - -720109 COMPUTERS 17,668 - - -720110 COMPUTER SOFTWARE 26,425 26,425 -720111 COMMUNICATION EQUIPMENT - - - -730103 PUBLIC SAFETY VEHICLES 183,430 - - -

SUBTOTAL 241,178 26,425 26,425 -

DIVISION TOTAL - POLICE 8,227,467 8,854,885 8,231,457 9,380,260

148

CITY OF EL CENTRO

FISCAL YEAR 2020-21 ADOPTED B UDGET

GENERAL FUND

I AMENDED ACCOUNT ACTUAL BUDGET PROJECTED BUDGET NO. I ACCOUNT NAME 201 9 2020 2020 2021

FUND: 101 GENERAL FUND DEPARTMENT: 2200 COMMUN/CATIONS

DIVISION: 2102 COMMUNICATIONS

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 496,138 536,555 490,000 563,606 510105 OVERTIME 151 ,794 100,000 140,000 155,000 520101 RETIREMENT 90,158 108,599 108,000 130,126 520104 GROUP HEAL TH INSURANCE 98,301 120,124 94 ,000 118,398 520105 WORKERS COMPENSATION 52,518 59,021 52 ,000 59,252 520106 DISABILITY INSURANCE 2,690 2,895 2,600 3,420 520107 UNEMPLOYMENT 10,742 12,072 10,600 12,1 20 520109 LIFE INSURANCE 91 - 75 1,552 5201 10 MEDICARE 9,035 7,780 8,420 8,252

SUBTOTAL 911 ,467 947,046 905,695 1,051,726

SERVICES AND SUPPLIES 610103 TELEPHONE 6,944 5,700 5,700 5,700 610107 BOOKS & PERIODICALS - 200 - 200 610113 PROFESSIONAL FEES (0) 6,500 13,000 6,500 7,000 610123 TRAINING 16,726 10,000 10,000 10,000 610124 UNIFORM ALLOWANCE 4,176 3,600 5,000 5,500 610129 OTHER EXPENSE 69,224 70,000 70,000 70,000 620101 OFFICE SUPPLIES 1,490 1,000 1,000 1,000 630101 BUILDING MAINT 733 1,000 5,1 00 1,000 630106 OFFICE MACHINES MAINT 1,460 1,000 1,000 1,000 630107 COMUNICATION EQUIP MAINT. 59,820 63, 000 63,000 63,000

SUBTOTAL 167,073 168,500 167,300 164,400

CAPITAL OUTLAY 720111 COMMUNICATION EQUIPMENT - - - -

SUBTOTAL - - - -

DIVISION TOTAL - COMMUNICATIONS 1,078,540 1,115,546 1,072,995 1,216, 126

149


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 2500 ANIMAL CONTROL

DIVISION: 2103 ANIMAL CONTROL

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 81,576 81,584 78 ,000 83,752 510103 SALARY TEMPORARY - - - -510105 OVERTIME 9,817 4,000 4,000 4,000 520101 RETIREMENT 14,666 16,836 16,500 19,561 520103 SOCIAL SECURITY - - - -520104 GROUP HEAL TH INSURANCE 16,108 16,135 15,500 17,275 520105 WORKERS' COMPENSATION 8,808 9,150 8,500 8,984 520106 DISABILITY INSURANCE 476 518 500 519 520107 UNEMPLOYMENT INSURANCE 1,802 1,872 1,750 1,838 520109 LIFE INSURANCE - - - 225 520110 MEDICARE 1,350 1,206 1,200 1,241

SUBTOTAL 134,603 131,301 125,950 137,395

SERVICES AND SUPPLIES 610112 PROFESSIONAL FEES/PERS 610121 DUES & SUBSCRIPTIONS - 200 - 200 610123 TRAINING 5,449 2,000 2,000 2,000 610124 UNIFORM ALLOWANCE 1,800 1,800 1,800 1,800 610129 OTHER EXPENSE 14,870 18,000 15,000 18,000 620103 PRINTING 372 1,000 500 1,000 620114 OTHER SAFETY SUPPLIES - 900 1,250 900 630101 BUILDING MAINT. 4,784 1,700 1,700 1,700 630112 GASOLINE & OIL 4,325 5,000 5,000 5,000 630115 OUTSIDE MAINTENANCE 1,614 1,900 1,900 1,900 630116 · MOTOR VEHICLE EXPENSE 9,612 8,189 8,190 7,700

SUBTOTAL 42,826 40,689 37,340 40,200

CAPITAL OUTLAY 730102 TRUCKS 39,000 - - -

SUBTOTAL 39,000 - - -

DIVISION TOTAL - ANIMAL CONTROL 216,429 171,990 163,290 177,595

150


GENERAL FUND

I AMENDED ACCOUNT ACTUAL BUDGET PROJECTED BUDGET NO. I ACCOUNT NAME 201 9 2020 2020 2021

FUND: 101 GENERAL FUND DEPARTMENT: 2100 POLICE

DIVISION: 2105 P.O.S. T

SERVICES AND SUPPLIES 6101 23 TRAINING 94,075 70,000 70,000 90,000

SUBTOTAL 94,075 70,000 70,000 90,000

DIVISION TOTAL - PO.S T 94,075 70,000 70,000 90,000

151


GENERAL FUND


FUND.· 101 GENERAL FUND DEPARTMENT: 2100 POLICE

DIVISION: 2106 CROSSING GUARDS

PERSONNEL SERVICES

510103 SALARIES TEMPORARY 111,472 133,000 78,000 -520101 RETIREMENT 4,741 - 3,300 -520103 SOCIAL SECURITY 3,438 8,246 2,510 -520104 HEAL TH INSURANCE 4,894 - 3,150 -520105 WORKER'S COMPENSATION 12,262 14,630 8,600 -520107 UNEMPLOYMENT INSURANCE 2,509 2,993 1,800 -520110 MEDICARE 1,616 1,929 1,110 -

SUBTOTAL 140,932 160,798 98,470 -

DIVISION TOTAL - CROSSING GUARDS 140,932 160,798 98,470 -

DEPARTMENT TOTAL - POLICE 9,757,443 10,373,219 9,636,212 10,863,981

152


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 2300 FIRE

DIVISION: 2301 FIRE SERVICES

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 146,544 126,534 118,000 130,122 510102 PERMANENT SWORN 2,754,925 3,118,765 2,900,000 3,179,816 510105 OVERTIME 874,071 350,000 780,000 375,000 520101 RETIREMENT 1,230,005 1,602,509 1,500,000 1,709,958 520104 GROUP HEAL TH INSURANCE 374,875 440,563 400,000 462,553 520105 WORKERS COMPENSATION 311,367 363,748 330,000 332,934 520106 DISABILITY INSURANCE 7,437 9,056 7,700 19,219 520107 UNEMPLOYMENT INSURANCE 63,689 74,403 67,000 68,100 520109 LIFE INSURANCE 1,498 1,302 1,300 5,737 520110 MEDICARE 52,158 47,949 51,600 48,842

SUBTOTAL 5,816,569 6,134,829 6,155,600 6,332,281

SERVICES AND SUPPLIES 610101 ELECTRICITY 39,301 48,000 52 ,000 48,000 610102 NATURAL GAS 3,599 3,000 5,000 3,500 610103 TELEPHONE 25,597 24,663 25,500 25,000 610107 BOOKS & PERIODICALS - 475 475 475 610109 MEETING AND TRAVEL 985 950 950 950 610111 EQUIPMENT RENTAL 167 238 200 200 610113 PROFESSIONAL FEES/OTHER 32,567 42,841 43,000 47,000 610121 DUES & SUBSCRIPTIONS 1,833 1,800 1,800 1,800 610123 TRAINING 452 475 475 475 610124 UNIFORM ALLOWANCE 56,803 58,425 53,000 58,500 610129 OTHER EXPENSE 4,913 7,600 8,600 7,600 620101 OFFICE SUPPLIES 2,321 2,500 2,500 2,500 620102 POSTAGE . 558 750 600 650 620103 PRINTING 859 760 760 760 620104 BLUEPRINTING & DRAFTING 412 95 95 95 620105 COMPUTER SUPPLIES 100 1,500 1,710 1,500 620106 LAB SUPPLIES - 95 95 95 620107 PHOTO & VIDEO SUPPLIES 49 95 50 95 620108 FLARES-BATTERIES-Fl LM 534 1,425 1,200 1,425 620111 PARAMEDIC SUPPLIES - 95 95 95 620112 PROTECTIVE CLOTHING 28,144 30,000 26,000 30 ,000 620114 OTHER SAFETY SUPPLIES 511 2,375 2,000 2,000 620128 JANITORIAL SUPPLIES 6,404 4,500 6,000 4,500 620129 LAUNDRY SERVICE & SUPP 4,714 2,250 4,600 3,500 620130 MAINTENANCE SUPPLIES 1,026 950 1,000 950 620135 OTHER SUPPLIES 1,585 1,200 1,100 1,200 620140 SMALL TOOLS 334 95 300 95 630101 BUILDING MAINT. 58,424 14,500 33,000 20,000 630103 GROUND/LANDSCAPING MAINT. 15 2,850 500 1,000 630106 OFFICE MACHINES MAINT. 1,737 1,140 2,200 1,140 630107 COMUNICATION EQUIP MAINT. 29,721 23,000 35 ,000 30,000 630108 FIELD/SHOP EQ MAINT. 11,334 15,500 20,000 15,500 630109 COMPUTER EQUIP MAINT. - 1,000 500 800 630110 BREATHIG APPARATUS MAINT 6,806 14,250 10,000 12,000 630112 GASOLINE & OIL 46,322 45,000 49,000 45,000 630113 TIRES & BATTERIES 8,157 9,500 8,500 9,500 630114 PARTS 4,485 5,000 4,500 5,000 630115 OUTSIDE MAINTENANCE 110,764 60,000 95,000 60,000 630116 MOTOR VEHICLE EXPENSE 17,967 15,307 15,306 15,307

SUBTOTAL 509,500 444,199 512,611 458,207

153


GENERAL FUND


FUND.· 101 GENERAL FUND DEPARTMENT: 2300 FIRE

DIVISION: 2301 FIRE SERVICES

CAPITAL OUTLAY 710105 BUILDINGS 710106 OTHER REAL PROPERTY - - -720101 OFFICE MACH INES - - -720102 FURNITURE & FIXTURES - 2,940 2,940 720106 FIELD EQUIPMENT 34,505 1,560 1,560 -720109 COMPUTERS 6,009 - - -720111 COMMUNICATION EQUIPMENT 2,304 - - -730101 PASSENGER VEHICLE 433,955 - -730103 PUBLIC SAFETY VEHICLES 41 ,671 - -

-SUBTOTAL 518,444 4,500 4,500 -

DIVISION TOTAL - FIRE SERVICES 6,844 ,513 6,583 ,528 6,672,711 6,790,488

154


GENERAL FUND



DIVISION: 2302 EMERGENCY SERVS

SERVICES AND SUPPLIES 610121 DUES & SUBSCRIPTIONS - 418 - -610123 TRAINING - 475 - -620101 OFFICE SUPPLIES - 950 - -620105 COMPUTER SUPPLIES

SUBTOTAL - 1,843 - -

DIVISION TOTAL-EMERGENCY SERVICES - 1,843 - -

155


GENERAL FUND



DIVISION: 2303 PREVENTION

SERVICES AND SUPPLIES 610107 BOOKS & PERIODICALS - 4,950 4,950 3,000 610109 MEETING AND TRAVEL - 95 - 95 610121 DUES & SUBSCRIPTIONS 340 3,745 3,700 3,745 610123 TRAINING 3,773 1,030 1,000 -610129 OTHER EXPENSE 5,291 4,275 4,200 4,275 620101 OFFICE SUPPLIES 388 950 500 800 620103 PRINTING 264 475 650 475 620105 COMPUTER SUPPLIES 300 475 710 475 620107 PHOTO & VIDEO SUPPLIES 230 95 95 95 630106 OFFICE MACHINES MAINT 196 475 200 475

SUBTOTAL 10,782 16,565 16,005 13,435

DIVISION TOTAL - PREVENTION 10,782 16,565 16,005 13,435

156


GENERAL FUND



DIVISION: 2304 EMERGENCY MEDIC

SERVICES AND SUPPLIES 610111 EQUIPMENT RENTAL 1,957 2,000 2,000 2,000 610113 PROFESSIONAL FEES 1,294 2,184 1,800 3,400 610121 DUES & SUBSCRIPTIONS 3,867 4,660 4,660 4,660 610123 TRAINING 709 6,650 5,000 3,000 610129 OTHER EXPENSE 93 95 95 95 620103 PRINTING 417 95 95 95 620106 LAB SUPPLIES - 95 95 95 620108 FLARES-BATTERIES-FILM 315 3,088 500 1,500 620109 FIRST AID SUPPLIES 5,660 2,375 5,500 3,000 620111 PARAMEDIC SUPPLIES 27,207 20,000 20,000 20,000 620114 OTHER SAFETY SUPPLIES 464 475 450 475 630108 FIELD/SHOP EQUIP MAINT 2,296 6,318 6,100 6,318

SUBTOTAL 44,279 48,035 46,295 44,638

DIVISION TOTAL - EMERGENCY MEDIC 44,279 48 ,035 46,295 44,638

157


GENERAL FUND



DIVISION: 2305 TRAINING

SERVICES AND SUPPLIES 610107 BOOKS & PERIODICALS 529 950 950 950 610121 DUES & SUBSCRIPTIONS - 560 200 560 610123 TRAINING 4,091 19,000 12,000 10,000 620105 COMPUTER SUPPLIES 213 238 238 238 620107 PHOTO & VIDEO SUPPLIES 659 475 475 475

SUBTOTAL 5,492 21,223 13,863 12,223

DIVISION TOTAL - TRAINING 5,492 21,223 13,863 12,223

158

CITY OF EL CENTRO

FISCAL YEAR 2020-21 ADOPTED BUDGET

GENERAL FUND


FUND. 101 GENERAL FUND DEPARTMENT. 2300 FIRE

DIVISION: 2306 HAZARDOUS MAT

SERVICES AND SUPPLIES 610107 BOOKS & PERIODICALS - 475 300 200 610123 TRAINING 6,462 1,900 6 ,000 1,900 610132 MEDICAL SERVICES 8,960 13,253 10,000 13,000 620105 COMPUTER SUPPLIES - 238 - 100 620106 LAB SUPPLIES - 925 - 200 620112 PROTECTIVE CLOTHING - 475 - 200 620114 OTHER SAFETY SUPPLIES 289 238 238 238 630111 OTHER FACILITY MAINT - 190 - 190

SUBTOTAL 15,711 17,694 16,538 16,028

DIVISION TOTAL - HAZARDOUS MAT 15,711 17,694 16,538 16,028

FUND: 101 GENERAL FUND DEPARTMENT TOTAL- FIRE 6,920,777 6,688,888 6,765,412 6,876,812

TOTAL PUBLIC SAFETY 16,678,220 17,062 ,1 07 16,401,624 17,740,793

159


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 3100 PUB WORKS ADMIN

DIVISION: 3101 PUB WORKS ADMIN

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 35,889 50,984 46,000 54,184 510103 SALARIES TEMPORARY 8,423 - 2,000 -520101 RETIREMENT 7,951 10,232 10,050 12,290 520103 SOCIAL SECURITY 381 - - -520104 GROUP HEAL TH INSURANCE 4,887 5,808 6,400 6,797 520105 WORKERS' COMPENSATION 4,738 5,561 5,200 5,750 520106 DISABILITY INSURANCE 160 226 220 332 520107 UNEMPLOYMENT INSURANCE 969 1,137 1,100 1,176 520109 LIFE INSURANCE 23 89 20 125 520110 MEDICARE 728 733 730 786

SUBTOTAL 64,149 74,770 71,720 81 ,440

SERVICES AND SUPPLIES 610103 TELEPHONE 3,489 4,000 5,000 3,000 610107 BOOKS & PERIODICALS 30 - 30 -610108 AUTO REIMBURSEMENT - - - -610109 MEETING & TRAVEL 93 450 450 450 610113 PROFESSIONAL FEES/OTHER 350 1,300 1,900 1,300 610121 DUES & SUBSCRIPTIONS 105 - - -610123 TRAINING 221 200 200 200 610129 OTHER EXPENSE 356 475 475 475 620101 OFFICE SUPPLIES 494 1,600 1,700 1,900 620102 POSTAGE 319 300 300 300 620103 PRINTING 140 190 210 190 620105 COMPUTER SUPPLIES 569 705 705 1,000 620108 FLARES-BATTERIES-FILM 43 100 100 100 620109 FIRST AID SUPPLIES 258 200 200 200 620128 JANITORIAL SUPPLIES 182 300 300 300 630106 OFFICE MACHINES MAINT 180 100 100 130 630107 COMMUNICATION EQUIP. MAI 124 100 150 170 630109 COMPUTER EQUIP MAINT - 200 200 200

SUBTOTAL 6,953 10,220 12,020 9,915

CAPITAL OUTLAY 720101 OFFICE MACHINES 7,018 - - -720102 FURNITURE & FIXTURE - 600 600 -720109 COMPUTERS - - - -720111 COMMUNICATION EQUIPMENT - - - -

SUBTOTAL 7,018 600 600 -

DIVISION TOTAL - PUBLIC WORKS ADMIN . 78,120 85,590 84,340 91,355

DEPARTMENT TOTAL PUBLIC WORKS 78,120 85,590 84,340 91,355

160


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 3300 STREET MA/NT

DIVISION: 3201 STREET MA/NT

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 410,007 402,571 360,000 426,539 510103 SALARIES TEMPORARY 16,572 - - -510105 OVERTIME 35,324 5,000 28,000 30,000 510107 OVERTIME - SIGNAL LIGHTS 6,389 13,000 4,300 400 520101 RETIREMENT 67,827 81,480 87 ,000 97,528 520103 SOCIAL SECURITY 1,027 - - -520104 GROUP HEAL TH INSURANCE 83,860 91 ,312 72,000 88,840 520105 WORKERS' COMPENSATION 44,741 44,283 38,000 45,379 520106 DISABILITY INSURANCE 2,379 2,447 2,030 2,620 520107 UNEMPLOYMENT INSURANCE 9,151 9,058 8,000 9,282 520109 LIFE INSURANCE 23 47 20 978 520110 MEDICARE 5,432 5,837 4,100 6,1 85

SUBTOTAL 682,732 655,035 603,450 707,751

SERVICES AND SUPPLIES 610101 ELECTRICITY 6,987 8,500 8,700 8,500 610103 TELEPHONE 3,368 3,300 5,500 5,000 610107 BOOKS & PERIODICALS 534 250 250 250 610109 MEETING & TRAVEL 550 900 1,400 900 610111 EQUIPMENT RENTAL 662 670 670 670 610113 PROFESSIONAL FEES/OTHER 33,406 29,000 29,000 29,000 610121 DUES & SUBSCRIPTIONS 118 250 250 200 610123 TRAINING 876 1,500 1,400 1,500 610125 UNIFORM RENTAL 3,143 3,350 3,350 3,350 610129 OTHER EXPENSE 5,271 2,500 2,500 2,500 620101 OFFICE SUPPLIES 2,873 2,000 2,000 2,000 620103 PRINTING 149 300 300 300 620105 COMPUTER SUPPLIES 475 475 475 475 620108 FLARES-BATTERIES-FILM 102 400 200 200 620109 FIRST AID SUPPLIES 307 450 300 450 620112 PROTECTIVE CLOTHING 1,305 1,425 1,425 1,425 620114 OTHER SAFETY SUPPLIES 2,316 2,375 2,375 2,375 620119 TRAFFIC PAINT 6 ,361 11 ,000 11 ,000 10,000 620120 STREET CONSTRUCTION MA 55,332 75,000 75,000 70,000 620121 TRAFFIC SIGN-HOW 24,495 25,000 25,000 25,000 620126 TRAFFIC SIGNALS 27,957 29,000 29,000 29,000 620128 JANITORIAL SUPPLIES 3,419 3,325 3,300 3,325 620140 SMALL TOOLS 1,905 4,275 4,200 4,000 630106 OFFICE MACHINES MAINT. 276 100 100 100 630107 COMMUNICATION EQUIP. MAI 5,715 6,000 6,000 6,000 630108 FIELD/SHOP EQUIP MAINT .. 881 1,500 1,400 1,500 630109 COMPUTER EQUIP MAINT. 350 700 700 500 630112 GASOLINE & OIL 20,867 15,000 16,000 15,000 630115 OUTSIDE MAINTENANCE 176 1,500 5,200 1,500 630116 MOTOR VEHICLE EXPENSE 100,313 85,461 85,461 85,461

SUBTOTAL 310,489 315,506 322,456 310,481

161


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 3300 STREET MA/NT

DIVISION: 3201 STREET MA/NT

CAPITAL OUTLAY 720101 OFFICE MACHINES 720102 FURNITURE & FIXTURES 3,452 - - -720106 FIELD EQUIPMENT 19,031 - - -720109 COMPUTERS 3,366 - - -7201 11 COMMUNICATION EQUIPMENT - - - -730102 TRUCKS 32,908 - - -730104 HEAVY EQUIPMENT 43,571 49,306 49,306 -

- -SUBTOTAL 102,328 49,306 49,306 -

DIVISION TOTAL - STREET MAINTENANCE 1,095,549 1,019,847 975,212 1,018,232

162


GENERAL FUND


FUND. 101 GENERAL FUND DEPARTMENT 3300 STREET MA/NT

DIVISION: 3203 STREET LIGHTING

SERVICES AND SUPPLIES 610101 ELECTRICITY 310,180 325,000 325,000 325,000

SUBTOTAL 310,1 80 325,000 325,000 325,000

DIVISION TOTAL - STREET LIGHTING 310,180 325,000 325,000 325,000

DEPARTMENT TOTAL -STREETS 1,405,729 1,344,847 1,300,212 1,343,232

163


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT. 3400 SOLID WASTE

DIVISION: 3901 IVRMA

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES/OTHER 610117 SOLID WASTE COLLECTION 610129 OTHER EXPENSE 65,305 66,000 68,750 70,000

SUB TOTAL 65,305 66,000 68,750 70,000

DIVISION TOTAL - IVRMA 65,305 66,000 68,750 70,000

DEPARTMENT TOTAL - IVRMA 65,305 66,000 68,750 70,000

164


GENERAL FUND


FUND. 101 GENERAL FUND DEPARTMENT: 3400 SOLID WASTE

DIVISION: 3902 CRUICKSHANK LANDFILL

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES/OTHER " - "

SUBTOTAL " " "

CAPITAL OUTLAY 710106 OTHER REAL PROP 4,326,119 2,990,550 2,990,550 "

SUBTOTAL 4,326,119 2,990,550 2,990,550 "

DIVISION TOTAL - CRUICKSHANK LANDFILL 4,326,119 2,990,550 2,990,550 "

DEPARTMENT TOTAL - CRU ICKSHANK LANDFILL 4,326,119 2,990,550 2,990,550 "

TOTAL PUBLIC WORKS 5,875,273 4,486,987 4,443,852 1,504,587

165


GENERAL FUND


FUND .· 101 GENERAL FUND DEPARTMENT 4200 BLDG REGULATION

DIVISION: 4101 BUILDING REGULATION

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 401,077 398,607 351,000 395,732 510103 TEMPORARY 2,744 19,000 9,000 9,360 510105 OVERTIME 1,952 4,000 880 2,500 520101 RETIREMENT 68,889 81 ,502 78,000 92 ,213 520103 SOCIAL SECURITY - - - -520104 GROUP HEAL TH INSURANCE 55,811 55 ,274 56,500 67,670 520105 WORKERS' COMPENSATION 43,311 45,739 40,000 44 ,134 520106 DISABILITY INSURANCE 1,936 1,654 1,750 2,488 520107 UNEMPLOYMENT INSURANCE 8,859 9,356 8,200 9,028 520109 LIFE INSURANCE 250 814 210 1,128 520110 MEDICARE 5,608 6,030 5,000 5,874

SUBTOTAL 590,437 621,976 550,540 630,127

SERVICES AND SUPPLIES 610103 TELEPHONE 4 ,342 3,600 4,200 3,600 610107 BOOKS & PERIODICALS 263 1,800 1,800 1,800 610109 MEETING & TRAVEL 23 1,800 2,800 3,000 610113 PROFESSIONAL FEES/OTHER 21,843 22,000 22,320 37,320 610121 DUES & SUBSCRIPTIONS 610 800 620 800 610123 TRAINING 3,550 3,000 3,400 2,850 610129 OTHER EXPENSE 3,727 1,800 1,800 1,800 620101 OFFICE SUPPLIES 5,790 4,800 4,800 4,800 620102 POSTAGE 887 500 500 500 620103 PRINTING 1,196 665 1,600 665 620105 COMPUTER SUPPLIES 272 750 650 500 620112 PROTECTIVE CLOTHING 229 570 400 570 620114 OTHER SAFETY SUPPLIES 464 400 400 400 620140 SMALL TOOLS 244 170 170 170 630107 COMMUNICATION EQUIP. MAINT. - 1,600 1,500 1,600 630112 GASOLINE & OIL 4,901 3,800 5,700 3,800 630116 MOTOR VEHICLE EXPENSE 9,381 7,992 7,992 7,992

SUBTOTAL 57,722 56,047 60,652 72,167

CAPITAL OUTLAY

720109 COMPUTERS 2,332 2,500 2,470 -720111 COMMUNICATION EQUIPMENT - - - -730102 TRUCKS 26,915 - - -

SUBTOTAL 29,247 2,500 2,470 -

DIVISION TOTAL - BUILDING REGULATION 677,406 680,523 613,662 702,294

DEPARTMENT TOTAL - BUILDING REGULATION 677,406 680,523 613,662 702,294

166


GENERAL FUND


FUND. 101 GENERAL FUND DEPARTMENT: 4300 ENGINEERING

DIVISION: 4301 ENGINEERING

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 232,546 256,260 241 ,000 264,716 510103 TEMPORARY 14,943 - - -510105 OVERTIME 1,120 - - 500 520101 RETIREMENT 44,480 51,418 51,000 60,294 520103 SOCIAL SECURITY 927 - - -520104 GROUP HEAL TH INSURANCE 26,068 40,152 28,100 27,259 520105 WORKERS' COMPENSATION 26,318 27,944 26,500 28,544 520106 DISABILITY INSURANCE 1,170 1,332 1,210 1,648 520107 UNEMPLOYMENT INSURANCE 5,383 5,71 6 5,400 5,839 520109 LIFE INSURANCE 60 438 50 603 520110 MEDICARE 3,480 3,684 3,400 3,838

SUBTOTAL 356,495 386,944 356,660 393,241

SERVICES AND SUPPLIES 610103 TELEPHONE 5,368 3,000 3,000 1,900 610107 BOOKS & PERIODICALS 429 400 475 400 610108 AUTO REIMBURSEMENT - - - -610109 MEETING AND TRAVEL 3,1 06 4,200 4,200 4,000 610113 PROFESSIONAL FEES/OTHER 10,596 98,400 12,000 19,000 610121 DUES & SUBSCRIPTIONS 1,077 1,500 1,200 1,500 610123 TRAINING 2,645 2,000 2,000 2,000 610129 OTHER EXPENSE 6,552 3,205 3,200 3,800 620101 OFFICE SUPPLIES 3,835 2,900 2,900 2,900 620102 POSTAGE 929 950 950 950 620103 PRINTING 758 500 700 500 620105 COMPUTER SUPPLIES 1,532 1,100 1,100 1,000 620114 OTHER SAFETY SUPPLIES 515 1,500 1,000 1,700 620140 SMALL TOOLS 251 400 400 400 630106 OFFICE MACHINES MAINT.. 4,634 4,000 4,000 4,600 630107 COMMUNICATION EQUIP. MAI 1,539 1,500 1,500 1,700 630109 COMPUTER EQUIP MAINT.. - - - -630112 GASOLINE & OIL 2,025 1,500 1,500 1,200 630116 MOTOR VEHICLE EXPENSE 5,665 4,826 4,826 4,826

SUBTOTAL 51 ,456 131,881 44,951 52,376

CAPITAL OUTLAY 720102 FURNITURE & FIXTURES 770 1,390 1,390 -720109 COMPUTERS 1,475 - - -720111 COMMUNICATION EQUIPMENT - - - -

SUBTOTAL 2,245 1,390 1,390 -

DIVISION TOTAL - ENGINEERING 410,196 520,215 403,001 445,617

DEPARTMENT TOTAL - ENGINEERING 410,196 520,215 403,001 445,617

167


GENERAL FUND


FUND .· 101 GENERAL FUND DEPARTMENT: 4400 PLANNING

DIVISION: 4401 PLANNING

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 213,825 235,097 220,000 239,500 510105 OVERTIME 283 - 1,150 -520101 RETIREMENT 39,317 47,219 46,300 54,350 520104 GROUP HEAL TH INSURANCE 17,747 20,168 20,010 21,624 520105 WORKERS' COMPENSATION 22,680 25,663 24,000 25,775 520106 DISABILITY INSURANCE 1,035 1,200 1,100 1,488 520107 UNEMPLOYMENT INSURANCE 4,639 5,249 4,910 5,272 520109 LIFE INSURANCE 181 558 160 801 520110 MEDICARE 3,071 3,383 3,200 3,473

SUBTOTAL 302,778 338,537 320,830 352,283

SERVICES AND SUPPLIES 610103 TELEPHONE 1,701 2,200 2,200 2,200 610106 ADVERTISING 5,829 6,600 6,600 6,000 610109 MEETING AND TRAVEL 2,217 1,900 1,900 2,600 610113 PROFESSIONAL FEES/OTHER 3,437 382,559 200,000 393,000 610121 DUES & SUBSCRIPTIONS 1,347 1,300 1,300 1,300 610123 TRAINING 2,328 2,000 2,000 2,000 610129 OTHER EXPENSE 1,531 1,000 1,000 1,000 620101 OFFICE SUPPLIES 1,999 2,350 2,350 2,850 620103 PRINTING 475 460 460 760 620107 PHOTO & VIDEO SUPPLIES - - - -630112 GASOLINE & OIL - - - -

SUBTOTAL 20,864 400,369 217,810 411,710

CAPITAL OUTLAY 720109 COMPUTERS - - - -720110 COMPUTER SOFTWARE 1,624 - - -

SUBTOTAL 1,624 - - -

DIVISION TOTAL - PLANNING 325,266 738,906 538,640 763,993

168


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 4400 PLANNING

DIVISION: 4402 PLANNING - EIR'S

SERVICES AND SUPPLIES 61011 3 PROFESSIONAL FEES/OTHER 26,991 108,806 108,806 93,000

SUBTOTAL 26,991 108,806 108,806 93,000

DIVISION TOTAL - PLANNING EIR'S 26,991 108,806 108,806 93,000

DEPARTMENT TOTAL -PLANNING & EIR'S 352,257 847,712 647,446 856,993

169


GENERAL FUND


FUND. 101 GENERAL FUND DEPARTMENT: 5100 PARKS

DIVISION: 5101 PARK MA/NT

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 415,253 398,069 360,000 415,020 510103 TEMPORARY 18,800 23,000 21,000 22,680 510105 OVERTIME 10,252 9,000 10,000 10,000 520101 RETIREMENT 70,308 85,078 76,200 97,130 520103 SOCIAL SECURITY 865 - 660 703 520104 GROUP HEAL TH INSURANCE 48,024 44 ,792 39 ,000 41,043 520105 WORKERS' COMPENSATION 45,567 46,238 40,000 46,102 520106 DISABILITY INSURANCE 2,264 2,220 2,000 2,517 520107 UNEMPLOYMENT INSURANCE 9,317 9,458 8,100 9,430 520109 LIFE INSURANCE 139 238 110 927 520110 MEDICARE 6,196 6,096 5,200 6,347

SUBTOTAL 626,985 624,189 562,270 651,899

SERVICES AND SUPPLIES 610101 ELECTRICITY 34,381 38,000 38,000 38,000 610103 TELEPHONE 4,674 4,750 4,750 4,750 610106 ADVERTISING - 1,000 2,000 1,000 610109 MEETING AND TRAVEL 1,013 2,000 2,000 2,000 610111 EQUIPMENT RENTAL 9,214 9,500 9,500 11,000 610113 PROFESSIONAL FEES/OTHER 271,755 269,000 270,000 375,192 610121 DUES & SUBSCRIPTIONS 718 814 800 850 610123 TRAINING 950 1,200 1,000 1,000 610125 UNIFORM RENTAL 3,219 3,325 3,325 3,325 610129 OTHER EXPENS!= 443 62Q 620 620 620101 OFFICE SUPPLIES 236 475 475 475 620108 FLARES-BATTERIES-FILM 177 150 150 150 620109 FIRST AID SUPPLIES 9 120 120 120 620112 PROTECTIVE CLOTHING 2,275 3,200 3,200 3,200 620115 ATHLETIC FIELD SUPPLIES 3,141 7,600 7,600 7,600 620116 PLAYGROUND SUPPLIES 434 1,500 1,500 1,500 620123 IRRIGATION & SPRINKLER 18,635 20,000 20,000 20,000 620124 TREES-PLANTS-GRASS SEE 6,740 10,000 10,000 10,000 620125 CHEMICALS-FERTILIZER 7,408 13,000 13,000 13,000 620128 JANITORIAL SUPPLIES 1,084 1,140 1,100 1,140 620130 MAINTENANCE SUPPLIES 17,976 21,600 21,000 21 ,600 620131 PAINTING SUPPLIES 5,850 5,919 5,900 5,919 620132 CONSTRUCTION MATERIAL 12,802 14,250 14,250 14,250 620140 SMALL TOOLS 829 1,663 1,660 1,663 630101 BUILDING MAINT. . 3,605 3,800 3,800 3,800 630105 OTHER MAINT.. 6,627 4,800 4,800 4,800 630107 COMMUNICATION EQU IP MAI 1,71 0 3,135 3,135 3,135 630108 FIELD/SHOP EQUIP MAINT.. 3,063 2,850 2,850 2,850 630112 GASOLINE & OIL 19,420 22,525 22,525 22,525 630115 OUTSIDE MAINTENANCE 10,598 8,360 8,360 10,100 630116 MOTOR VEHICLE EXPENSE 35,174 29,966 29,966 29,966

SUBTOTAL 484,160 506 ,262 507,386 615,530

170


GENERAL FUND

I AM ENDED ACCOUNT ACTUAL BUDGET PROJECTED BUDGET NO. I ACCOUNT NAME 201 9 2020 2020 2021

FUND: 101 GENERAL FUND DEPARTMENT. 5100 PARKS

DIVISION: 5101 PARK MA/NT

CAPITAL OUTLAY 710106 OTHER REAL PROP 200,823 . - -720106 FIELD EQUIPMENT 138,421 - - -720111 COMMUNICATIONS EQUIP - - - -730102 TRUCKS 120,508 - - -

SUBTOTAL 459,752 - - -

DIVISION TOTAL - PARK MAINTENANCE 1,570,897 1,130 ,451 1,069,656 1,267,429

DEPARTMENT TOTAL PARK MAINTENANCE 1,570 ,897 1,130,451 1,069,656 1,267,429

171


GENERAL FUND


FUND.· 101 GENERAL FUND DEPARTMENT. 5200 RE CREA T/ON

DIVISION: 5201 RECREATION

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 136,530 139.460 120,000 137,175 510103 TEMPORARY 110,603 90,000 59,000 68,040 510105 OVERTIME 5.416 5,000 4,000 5,000 520101 RETIREMENT 28,978 28,008 29,500 36,645 520103 SOCIAL SECURITY 4,612 5,580 2,150 2,742 520104 GROUP HEAL TH INSURANCE 26,053 22.474 24,000 27,315 520105 WORKERS' COMPENSATION 26,806 25,122 22,000 22,170 520106 DISABILITY INSURANCE 679 864 600 848 520107 UNEMPLOYMENT INSURANCE 5,480 5,139 4.400 4,535 520109 LIFE INSURANCE 96 52 70 467 520110 MEDICARE 2,996 3,312 2,300 2,976

SUBTOTAL 348,249 325,011 268,020 307,913

SERVICES AND SUPPLIES 610101 ELECTRICITY 43,741 56,000 46,000 56,000 610103 TELEPHONE 991 900 1,500 1,600 610108 AUTO REIMBURSEMENT - 475 300 300 610109 MEETING AND TRAVEL 3,387 7,000 7,000 7,000 610112 PROFESSIONAL FEES/PERS - - - -610113 PROFESSIONAL FEES/OTHER 6,624 12,000 7,500 12,000 610121 DUES & SUBSCRIPTIONS 1,643 4,000 2,000 3,000 610123 TRAININGS 1,032 1,500 1,500 1,500 610125 UNIFORM RENTAL 742 1,045 1,000 1,045 610129 OTHER EXPENSE 6,466 7,000 6,800 7,000 610135 SPECIAL EVENTS -620102 POSTAGE 260 475 300 475 620103 PRINTING 8,484 9,000 9,000 9,000 620105 COMPUTER SUPPLIES - 475 400 475 620109 FIRST AID SUPPLIES - 95 95 95 620112 PROTECTIVE CLOTHING 591 800 800 800 620115 ATHLETIC FIELD SUPPLIES 2,224 6,175 6,175 6,175 620128 JANITORIAL SUPPLIES 943 1,000 1,000 1,000 620130 MAINTENANCE SUPPLIES 963 2,000 2,000 2,000 620131 PAINTING SUPPLIES 159 760 760 760 630101 BUILDING MAINT. 343 1,900 1,700 1,900 630106 OFFICE MACHINE MAINT. -630108 FIELD/SHOP EQUIP MAINT. -630115 OUTSIDE MAINTENANCE 29 1,000 1,000 1,000 630116 MOTOR VEHICLE EXPENSE 3,756 3,200 3,200 3,200

SUBTOTAL 87,286 122,81 0 109,690 122,335

CAPITAL OUTLAY 720101 OFFICE MACHINES 517 - - -720102 FURN ITURE & FIXTURE 29 - - -720107 PARKS & REC EQUIP - - - -720111 COMMUNICATION EQUIPMENT - - - -

SUBTOTAL 546 - - -

DIVISION TOTAL - RECREATION 436,081 447,821 377,710 430,248

172


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 5200 RECREATION

DIVISION: 5202 COMMUNITY CTR

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 67,538 66,063 61 ,000 61 ,727 510103 TEMPORARY 35,106 60,000 50 ,000 37,800 510105 OVERTIME 2,385 3,000 2,000 3,000 520101 RETIREMENT 12,763 25,515 15,000 18,435 520103 SOCIAL SECURITY 1,014 - 1,410 1,172 520104 GROUP HEAL TH INSURANCE 13,381 9,686 12,000 12,335 520105 WORKERS' COMPENSATION 11,058 13,867 10,000 10,786 520106 DISABILITY INSURANCE 343 354 350 383 520107 UNEMPLOYMENT INSURANCE 2,262 2,836 2,000 2,207 520109 LIFE INSURANCE 46 93 40 214 520110 MEDICARE 908 1,828 800 1,443

SUBTOTAL 146,804 183,242 154,600 149,502

SERVICES AND SUPPLIES 610101 ELECTRICITY 37,198 40,000 46,000 40,000 610102 NATURAL GAS 787 950 950 950 610103 TELEPHONE 4,280 4,275 4,350 4,275 610109 MEETING AND TRAVEL 218 500 500 500 610113 PROFESSIONAL FEES/OTHER 21,221 21,400 21,400 21,400 610121 DUES & SUBSCRIPTIONS - 114 145 200 610123 TRAINING 30 1,400 1,200 1,400 610125 UNIFORM RENTAL 507 750 750 750 610129 OTHER EXPENSE 3,685 3,000 3,000 3,000 620101 OFFICE SUPPLIES 2,178 2,375 2,375 2,375 620102 POSTAGE - 48 30 48 620105 COMPUTER SUPPLIES 105 500 500 500 620112 PROTECTIVE CLOTHING 35 190 190 190 620115 ATHLETIC FIELD SUPPLIES 442 1,900 1,900 1,900 620122 GROUNDS LANDSCAPING - 190 190 190 620123 IRRIGATION & SPRINKLER - 238 200 238 620124 TREES PLANTS GRASS SEED - 285 285 285 620128 JANITORIAL SUPPLIES 6,102 4,000 4,000 4,000 620130 MAINTENANCE SUPPLIES 1,471 500 500 500 620131 PAINTING SUPPLIES 275 475 475 475 630101 BUILDING MAINT. 6,674 6,650 6,650 6,650 630102 FURN ITURE/FIXTURE MAIN - 95 - 95 630103 GROUNDS LANDSCAPING 630108 FIELD/SHOP EQUIP MAINT. 630115 OUTSIDE MAINTENANCE 8 500 500 500 630116 MOTOR VEHICLE EXPENSE 2,673 2,277 2,277 2,123

SUBTOTAL 90,110 94,312 100,067 94,244

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 24,994 - - -720102 FURN ITURE & FIXTURES 4,460 - - -720107 P&R EQUIPMENT 1,678 - - -720109 COMPUTERS - - - -720111 COMMUNICATION EQUIPMENT - - - -730101 PASSENGER VEHICLE - - - -

SUBTOTAL 31 ,132 - - -

DIVISION TOTAL - COMMUNITY CENTER 268,046 277,554 254,667 243,746

173


GENERAL FUND


FUND. 101 GENERAL FUND DEPARTMENT· 5200 RECREATION

DIVISION: 5203 P.O. PAVILION

PERSONNEL SERVICES

510103 TEMPORARY 13,455 18,000 15,000 11 ,340 510103 OVERTIME 121 - 250 -520101 RETIREMENT 258 - 200 389 520103 SOCIAL SECURITY 639 1,116 420 598 520104 GROUP HEAL TH INSURANCE 297 - 220 -520105 WORKERS' COMPENSATION 1,466 1,980 1,100 1,247 520107 UNEMPLOYMENT INSURANCE 300 406 230 255 520110 MEDICARE 197 262 150 164

SUBTOTAL 16,733 21,764 17,570 13,993

SERVICES AND SUPPLIES 610101 ELECTRICITY 8,108 18,000 22,400 18,000 610102 NATURAL GAS 198 250 250 250 610103 TELEPHONE 134 250 200 250 610112 PROFESSIONAL FEES/PERS 42 - - -610113 PROFESSIONAL FEES/OTHER 16,313 15,000 16,500 15,000 610129 OTHER EXPENSE 10,957 3,000 3,000 3,000 620101 OFFICE SUPPLIES - 190 100 190 620103 PRINTING 532 190 100 190 620105 COMPUTER SUPPLIES - 238 100 238 620115 ATHLETIC FIELD SUPPLIES 4 475 200 475 620122 GROUNDS LANDSCAPING - 475 - 475 620123 IRRIGATION & SPRINKLERS - 285 - 285 620124 TREES.PLANTS, GRASS - 285 - 285 620128 JANITORIAL SUPPLIES 1,642 1,900 1,800 1,900 630101 BUILDING MAINT. 4,120 3,500 3,500 3,500

SUBTOTAL 42,050 44,038 48,150 44,038

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 90,414 - - -720102 FURNITURE & FIXTURES - - - -720109 COMPUTERS - - - -

SUBTOTAL 90,414 - - -

DIVISION TOTAL - PAVILION 149,197 65,802 65,720 58,031

174


GENERAL FUND


FUND. 101 GENERAL FUND DEPARTMENT 5200 RECREATION

DIVISION: 5204 YOUTH CENTER

PERSONNEL SERVICES 510103 TEMPORARY 46,780 53,000 24,200 37,800 510105 OVERTIME 379 250 100 250 520101 RETIREMENT 1,799 - 500 1,728 520103 SOCIAL SECURITY 1,587 3,286 1,070 1,875 520104 GROUP HEAL TH INSURANCE 1,346 - 610 -520105 WORKERS' COMPENSATION 5,146 5,830 2,010 4,158 520107 UNEMPLOYMENT INSURANCE 1,053 1,193 420 851 520110 MEDICARE 684 769 270 548

SUBTOTAL 58,774 64,328 29,180 47,21 0

SERVICES AND SUPPLIES 610101 ELECTRICITY 22,244 27,000 27,700 27,000 610103 TELEPHONE - - - -610106 ADVERTISING 284 500 500 500 610109 MEETING & TRAVEL - - - -610111 EQUIPMENT RENTAL 547 950 900 950 610113 PROFESSIONAL FEES/OTHER 8,484 6,600 6,600 7,500 610121 DUES & SUBSCRIPTIONS 305 95 95 95 610123 TRAINING - 250 250 250 620101 OFFICE SUPPLIES 637 475 475 475 620103 PRINTING 1,491 2,200 2,000 2,200 620105 COMPUTER SUPPLIES 75 475 475 475 620108 FLARES-BATTERIES-FILM 35 150 150 150 620109 FIRST AID SUPPLIES 347 238 238 238 620115 ATHLETIC FIELD SUPPLIES 1,229 2,375 2,375 2,375 620128 JANITORIAL SUPPLIES 2,107 2,700 2,700 2,700 620129 LAUNDRY SERVICE & SUPP - - - -620130 MAINTENANCE SUPPLIES 1,188 950 950 950 620131 PAINTING SUPPLIES 931 500 500 500 630101 BUILDING MAINT 39,885 10,000 10,000 10,000 630102 FURNITURE & FIXTURES MAINT - - - -630106 OFFICE MACHINES MAINT. - 475 475 475 630112 GASOLINE & OIL 366 475 475 475

SUBTOTAL 80,155 56,408 56,858 57,308

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY - - - -730102 TRUCKS - - - -

SUBTOTAL - - - -

DIVISION TOTAL - YOUTH CENTER 138,929 120,736 86,038 104,518

175


GENERAL FUND


FUND.· 101 GENERAL FUND DEPARTMENT: 5200 RECREATION

DIVISION: 5205 ADULT CENTER

PERSONNEL SERVICES 510101 SALARY NON-SWORN 39,634 38,288 38,000 40,858 510103 TEMPORARY 11,147 17,000 17,000 18,360 510105 OVERTIME 2,357 500 4,100 500 520101 RETIREMENT 7,668 11 ,190 9,250 13,539 520103 SOCIAL SECURITY - 1,054 - -520104 GROUP HEAL TH INSURANCE 8,312 8,067 8,100 8,697 520105 WORKERS' COMPENSATION 5,417 6 ,082 6 ,000 6,243 520106 DISABILITY 232 - 230 244 520107 UNEMPLOYMENT INSURANCE 1,108 1,244 1,220 1,277 520109 LIFE INSURANCE - - - 112 520110 MEDICARE 727 802 810 858

SUBTOTAL 76,602 84,227 84,710 90,688

SERVICES AND SUPPLIES 610101 ELECTRICITY 554 700 800 700 610102 NATURAL GAS 315 300 300 300 610103 TELEPHONE 474 600 600 600 610106 ADVERTISING 420 475 475 475 610109 MEETING AND TRAVEL 216 1,500 1,400 1,500 610113 PROFESSIONAL FEES/OTHER 24,437 20,000 20,000 20,000 610121 DUES & SUBSCRIPTIONS - 151 190 151 610123 TRAINING 155 740 740 740 610129 OTHER EXPENSE 1,750 2,000 2,000 2,000 620101 OFFICE SUPPLIES 673 700 700 700 620102 POSTAGE - 95 50 95 620103 PRINTING 467 855 600 855 620105 COMPUTER SUPPLIES - 400 480 400 620108 FLARES-BATTERIES-FILM - - - -620109 FIRST AID SUPPLIES - 95 95 95 620115 ATHLETIC FIELD SUPPLIES 443 1,004 1,000 1,000 620122 GROUNDS LANDSCAPING -620128 JANITORIAL SUPPLIES 867 1,500 1,100 1,500 620130 MAINTENANCE SUPPLIES 429 500 500 500 620131 PAINTING SUPPLIES 90 250 250 250 630101 BUILDING MAINT. 3,044 1,500 1,500 1,500 630102 FURNITURE & FIXTURES MAINT. - 300 200 300 630115 OUTSIDE MAINTENANCE 79 - -

SUBTOTAL 34,413 33,715 33,030 33,711

CAPITAL OUTLAY 720102 FURNITURE & FIXTURES 5,075 - - -


DIVISION TOTAL - ADULT CENTER 116,090 11 7,942 117,740 124,399

176


GENERAL FUND


FUND.· 101 GENERAL FUND DEPARTMENT: 5200 RECREATION

DIVISION: 5206 AQUATIC PARK

PERSONNEL SERVICES 510101 SALARY NON-SWORN - 229,973 224,010 235,404 510103 TEMPORARY 63,293 174,951 147,000 190,026 510105 OVERTIME 125 - 1,830 5,000 520101 RETIREMENT 1,534 23,102 25,880 53,825 520103 SOCIAL SECURITY 2,795 10,666 8,700 11,782 520104 HEALTH INSURANCE 1,259 27,314 28,300 34,386 520105 WORKERS' COMPENSATION 6,959 30,729 32,400 46,797 520106 DISABILITY 1,400 740 1,495 520107 UNEMPLOYMENT INSURANCE 1,424 6,286 6,700 9,573 520109 LIFE - - - 766 520110 MEDICARE 918 4,052 4,300 6,1 68

SUBTOTAL 78,307 508,473 479,860 595,222

SERVICES AND SUPPLIES 610101 ELECTRICITY 122,574 122,574 123,000 610102 NATURAL GAS 120,000 120,000 120,000 610103 TELEPHONE 1,728 1,728 1,700 610106 ADVERTISING - 20,000 20,000 20,000 610109 MEETING & TRAVEL - 13,000 13,000 7,000 610113 PROFESSIONAL FEES/OTHER 37,690 6,500 6,500 46,500 610121 DUES & SUBSCRIPTIONS 6,500 6,500 4,000 610123 TRAINING - 7,100 7,100 4,500 610125 UNIFORM RENTAL 3,100 3,100 3,100 610129 OTHER EXPENSE 4,187 12,844 12,844 20,000 620101 OFFICE SUPPLIES 5,000 5,000 5,000 620105 COMPUTER SUPPLIES 500 500 2,500 620103 PRINTING 7, 200 7,200 7,200 620106 LAB SUPPLIES 20,000 20,000 10,000 610109 FIRST AID 3,000 3,000 3,000 620112 PROTECTIVE CLOTHING 5,000 5,000 5,000 620114 OTHER SAFETY SUPPLIES 1,000 1,000 3,500 620115 ATHLETIC FIELD SUPPLIES 2,169 5,000 5,000 5,000 620128 JANITORIAL SUPPLIES 4,000 4,000 6,000 620130 MAINTENANCE SUPPLIES - 2,000 2,000 2,000 620131 PAINTING SUPPLIES 500 500 500 620133 SWIMMING POOL SUPPLIES 14,000 14,000 14,000 620136 TREATMENT CHEMICALS 42,390 42,390 42,390 630101 BUILDING MAINTENANCE 1,000 1,000 1,000 630107 COMMUNICATION EQUIPMENT 1,200 1,200 1,200 630115 OUTSIDE MAINTENANCE 2,000 2,000 4,000

SUBTOTAL 44,046 427,136 427,136 462,090

CAPITAL OUTLAY 720102 FURNITURE & FIXTURES - 8,000 8,000 -720107 P & R EQUIPMENT 2, 118 13,445 13,445 -720108 SAFETY EQUIPMENT - 4,600 4,600 -720109 COMPUTERS - 3,000 3,000 -

SUBTOTAL 2,118 29,045 29,045 -

DIVISION TOTAL - PLUNGE 124,47 1 964,654 936,041 1,057,312

177


GENERAL FUND



DIVISION: 5207 DAY CAMP

PERSONNEL SERVICES 510103 TEMPORARY 59,485 44,473 26,000 32,508 510105 OVERTIME 206 - - -520101 RETIREMENT 2,268 - 1,000 4,915 520103 SOCIAL SECURITY 2,036 2,757 800 1,008 520104 HEALTH INSURANCE 1,300 101 500 -520105 WORKERS' COMPENSATION 6,543 4,892 2,500 3,576 520107 UNEMPLOYMENT INSURANCE 1,339 900 500 731 520110 MEDICARE 866 645 400 471

SUBTOTAL 74,043 53 ,768 31,700 43,209

SERVICES AND SUPPLIES 610112 PROFESSIONAL FEES/PERS 610129 OTHER EXPENSE 1,433 2,850 2,850 2,850 620115 ATHLETIC FIELD SUPPLIES 899 5,950 5,950 5,950

SUBTOTAL 2,332 8,800 8,800 8,800

CAPITAL OUTLAY 720109 COMPUTERS - 1,000 1,000 -

SUBTOTAL - 1,000 1,000 -

DIVISION TOTAL - DAYCAMP 76,375 63,568 41,500 52,009

178


GENERAL FUND



DIVISION: 5208 MINIBIKE

PERSONNEL SERVICES 510103 SALARIES - TEMPORARY 30,053 6,000 12,000 4,200 510105 OVERTIME 690 - 400 -520101 RETIREMENT 1,229 - 1,700 960 520103 SOCIAL SECURITY 978 372 - -520104 GROUP HEAL TH INSURANCE 1,340 - 4,300 7,096 520105 WORKERS' COMPENSATION 3,306 660 2,020 462 520107 UNEMPLOYMENT INSURANCE 676 135 420 95 520110 MEDICARE 443 87 300 61

SUBTOTAL 38,715 7,254 21 ,140 12,874

SERVICES AND SUPPLIES 610109 MEETING & TRAVEL 67 1,000 400 1,000 610113 PROFESSIONAL FEES/OTHER 525 492 490 492 610121 DUES & SUBSCRIPTIONS 3,110 1,700 200 1,700 610123 TRAINING 2,404 500 500 500 610129 OTHER EXPENSE 4,986 3,000 3,000 3,000 620101 OFFICE SUPPLIES 383 200 200 200 620103 PRINTING - 300 100 300 620109 FIRST AID SUPPLIES - 150 100 150 620112 PROTECTIVE CLOTHING 164 285 200 285 620115 ATHLETIC SUPPLIES 2,372 760 760 760 620140 SMALL TOOLS 81 200 200 200 630112 GASOLINE & OIL 685 800 800 800

SUBTOTAL 14,777 9,387 6,950 9,387

CAPITAL OUTLAY 720107 PARKS & RECREATION EQUIP 3,355 - - -


DIVISION TOTAL - MINIBIKE 56,847 16,641 28,090 22,261

179


GENERAL FUND


FUND. 101 GENERAL FUND DEPARTMENT. 5200 RECREATION

DIVISION: 5211 SPORTS COURT

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 51,273 50,288 48 ,000 52 ,580 510103 TEMPORARY 128,547 150,000 127,000 113,400 510105 OVERTIME 2,262 2,500 2,610 2,500 520101 RETIREMENT 15,308 25,358 17,600 24,984 520103 SOCIAL SECURITY 3,190 4,650 3,200 3,515 520104 GROUP HEAL TH INSURANCE 16,588 8,067 13,700 16,225 520105 WORKERS' COMPENSATION 19,538 22,032 21,800 18,058 520106 DISABILITY INSURANCE 301 330 300 322 520107 UNEMPLOYMENT INSURANCE 3,997 4,506 4,500 3,694 520109 LIFE INSURANCE - 149 - 112 520110 MEDICARE 2,604 2,904 2,900 2,406

SUBTOTAL 243,608 270,784 241,610 237,796

SERVICES AND SUPPLIES 610101 ELECTRICITY 28,587 40,000 36,000 40,000 610102 NATURAL GAS 739 500 500 500 610103 TELEPHONE 1,736 1,800 1,800 1,800 610106 ADVERTISING 158 150 150 150 610109 MEETING AND TRAVEL 50 500 500 500 610112 PROFESSIONAL FEES/PERS -610121 DUES & SUBSCRIPTIONS 949 850 850 850 610123 TRAINING 236 250 250 250 610125 UNIFORM RENTAL 511 238 238 240 610129 OTHER EXPENSE 3,252 1,900 1,900 1,900 620101 OFFICE SUPPLIES 1,323 1,425 1,425 1,425 620102 POSTAGE - 95 95 95 620103 PRINTING -620112 PROTECTIVE CLOTHING 360 190 190 190 620115 ATHLETIC FIELD SUPPLIES 5,527 4,750 4,750 4,750 620122 GROUNDS LANDSCAPING -620124 TREES/PLANTS/GRASS/SEED - - - 100 620128 JANITORIAL SUPPLIES 3,987 3,800 3,800 3,800 620130 MAINTENANCE SUPPLI ES 1,437 475 475 475 620131 PAINTING SUPPLIES 72 200 200 200 630101 BU ILDING MAINT. 7,883 2,700 2,500 2,700 630102 FURNITURE FIXTURE MAINT - 475 475 475 630106 OFFICE MACHINE MAINT. - 475 475 475 630112 GAS & OIL 266 150 150 150 630115 OUTSIDE MAINTENANCE 96 - - -630116 MOTOR VEHICLE EXPENSE

SUBTOTAL 63,608 65 ,648 63,348 67,820

CAPITAL OUTLAY 710106 OTHER REAL PROP

SUBTOTAL 18,033 - - -

DIVISION TOTAL - SPORTS COURT 325,249 336,432 304,958 305,616

180


GENERAL FUND



DIVISION: 5213 SPLASH PAD

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES - OTHER 5,577 8,500 8,500 8,500 610123 TRAINING - 1,425 1,425 1,425 610129 OTHER EXPENSE 6,418 5,150 5,150 5,150 620130 MAINTENANCE SUPPLIES - - - -

SUBTOTAL 11,995 15,075 15,075 15,075

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY - - - -720102 FURNITURE & FIXTURES - - - -720107 P&R EQUIPMENT - - - -

SUBTOTAL - - - -

DIVISION TOTAL - SPLASH PAD 11,995 15,075 15,075 15,075

181


GENERAL FUND



DIVISION: 5214 SKATE PARK

PERSONNEL SERVICES 510103 TEMPORARY 2,139 5,000 4,000 3,024 510105 OVERTIME 72 - - -520101 RETIREMENT 103 - - -520103 SOCIAL SECURITY 57 310 310 187 520104 HEALTH INSURANCE 138 - - -520105 WORKERS' COMPENSATION 235 550 550 333 520107 UNEMPLOYMENT INSURANCE 48 113 120 68 520110 MEDICARE 32 73 70 44

SUBTOTAL 2,824 6,046 5,050 3,656

SERVICES AND SUPPLIES 610101 ELECTRICITY 3,868 4,893 4,200 4,893 610102 NATURAL GAS 620115 ATHLETIC FIELD SUPPLIES 806 1,081 1,081 1,081 620122 GROUNDS LANDSCAPING 620129 LAUNDRY SERVICE & SUPP

SUBTOTAL 31,206 97,174 71,481 97,174

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 720102 FURNITURE & FIXTURES

SUBTOTAL - - - -

DIVISION TOTAL - SKATE PARK 34,030 103,220 76,53 1 100,830

DEPARTMENT TOTAL-RECREATION 1,737,310 2,529,445 2,304,070 2,514,045

TOTAL PARKS & RECREATION 3,308,207 3,659,896 3,373,726 3,781,474

TOTALCAPITAL- PARKS & RECREATION 610,425 29,045 29,045 -

182


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: 5300 LIBRARY

DIVISION: 5301 MAIN LIBRARY

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 294,761 299,460 215,000 309,289 510103 TEMPORARY 68,518 41 ,600 66,500 60,000 510105 OVERTIME 95 - - -520101 RETIREMENT 57,954 65,016 58,500 78,127 520103 SOCIAL SECURITY 1,035 2,579 1,550 1,488 520104 GROUP HEAL TH INSURANCE 49,060 49,894 39,000 50,619 520105 WORKERS' COMPENSATION 38,910 38,497 31 ,000 39,581 520106 DISABILITY INSURANCE 1,512 1,550 1,200 1,904 520107 UNEMPLOYMENT INSURANCE 7,959 7,875 6,300 8,096 520109 LIFE INSURANCE 164 937 100 1,174 520110 MEDICARE 4,043 5,075 2,850 5,355

SUBTOTAL 524,011 512,483 422,000 555,633

SERVICES AND SUPPLIES 610101 ELECTRICITY 14,474 19,000 19,000 19,000 610103 TELEPHONE 3,757 4,300 4,900 4,300 610107 BOOKS & PERIODICALS 40,583 38,000 38,000 40,000 610108 AUTO REIMBURSEMENT 996 950 950 950 610109 MEETING AND TRAVEL 178 500 500 500 610113 PROFESSIONAL FEES/OTHER 35,332 32,590 40,000 40,000 610121 DUES & SUBSCRIPTIONS 32,029 31,000 31,000 34,800 610129 OTHER EXPENSE 2,434 7,380 7,380 4,500 620101 OFFICE SUPPLIES 14,455 12,700 16,000 13,000 620102 POSTAGE 938 1,000 1,000 1,000 620103 PRINTING 1,949 1,100 1,400 2,000 620105 COMPUTER SUPPLIES 523 300 350 330 620107 PHOTO & VIDEO SUPPLIES - 190 - -620128 JANITORIAL SUPPLIES 3,247 2,500 2,500 2,500 620129 LAUNDRY SERVICE & SUPP - - - -620130 MAINTENANCE SUPPLIES 24 100 100 100 630101 BUILDING MAINT. 2,835 2,000 3,000 3,000 630106 OFFICE MACHINES MAINT. - -640129 LEASE - - - -

SUBTOTAL 153,754 153,610 166,080 165,980

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 22,337 - - -720101 OFFICE MACHINES - - - -720102 FURNITURE & FIXTURES 4,918 8,620 12,300 -720109 COMPUTERS - - - -720110 COMPUTER SOFTWARE - - - -

SUBTOTAL 27,255 8,620 12,300 -

DIVISION TOTAL - LIBRARY 705,020 674,713 600,380 721,613

DEPARTMENT TOTAL LIBRARY 705,020 674,713 600,380 721,613

183


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: ECONOMIC DEVELOPMENT

DIVISION: 6201 • ECONOMIC DEVELOPMENT - ADMINISTRATION

PERSONNEL SERVICES 510101 PERMANENT NON-SWORN 154,470 250,849 160,000 200,121 510103 TEMPORARY 2,685 . . -510105 OVERTIME 608 500 300 500 520101 RETIREMENT 30,492 50,250 44,000 45,456 520103 SOCIAL SECURITY 125 - - -520104 GROUP HEAL TH INSURANCE 24,419 37,314 31,300 37,352 520105 WORKERS' COMPENSATION 17,627 27,31 0 18,000 21,536 520106 DISABILITY INSURANCE 773 1,081 810 1,243 520107 UNEMPLOYMENT INSURANCE 3,505 5,586 3,600 4,405 520109 LIFE INSURANCE 89 - 100 563 520110 MEDICARE 2,142 3,600 2,150 2,902

SUBTOTAL 236,935 376,490 260,260 314,078

SERVICES AND SUPPLIES 610101 ELECTRICITY 11 ,190 13,000 13,000 13,000 610103 TELEPHONE 106 2,300 2,300 2,300 610106 ADVERTISING - 1,500 1,500 2,300 610107 BOOKS & PERIODICALS - 200 200 200 610109 MEETING AND TRAVEL 10,160 3,000 3,000 3,000 610113 PROFESSIONAL FEES/OTHER 23,770 18,000 18,000 21,500 610116 PROFESSIONAL FEES LEGAL - - - -610121 DUES & SUBSCRIPTIONS 1,628 2,900 2,900 1,435 610129 OTHER EXPENSE 6,593 52,971 52,971 7,500 620101 OFFICE SUPPLIES 4,071 3,800 3,800 4,000 620102 POSTAGE 74 850 850 850 620103 PRINTING 7,246 8,400 8,400 8,400 630101 BUILDING MAINT. 4,708 4,000 4,000 5,000 630112 GASOLINE & OIL 411 475 475 475 630116 MOTOR VEHICLE EXPENSE 3,144 2,679 2,678 2,679 640124 CONTRIBUTIONS 15,000 15,000 15,000 15,000 640127 STOREFRONT -

SUBTOTAL 88,101 129,075 129,074 87,639

CAPITAL OUTLAY 710104 LAND 710106 OTHER REAL PROPERTY 5,974 - - -720101 OFFICE MACHINES 1,089 - - -

2,332 - - -SUBTOTAL 9,395 - - -

DIVISION TOTAL - ECONOMIC DEV. ADMIN. 334,431 505,565 389,334 401,717

184


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT: ECONOMIC DEVELOPMENT

DIVISION: 6202 - ECONOMIC DEVELOPMENT - BLIGHT ELIM/NATION

PERSONNEL SERVICES 510103 TEMPORARY 21,645 32,000 27,000 29,160 520101 RETIREMENT 1,834 6,477 4,600 3,333 520103 SOCIAL SECURITY - - 170 904 520104 GROUP HEAL TH INSURANCE 390 - 350 -520105 WORKERS COMP 2,381 3,520 2,200 3,208 520107 UNEMPLOYMENT INSURANCE 487 720 500 656 520110 MEDICARE 311 464 300 423

SUBTOTAL 27,048 43,181 35,120 37,684

SERVICES AND SUPPLIES 610112 PROFESSIONAL FEES/P - - - -610116 PROFESSIONAL FEES LEGAL - - - -610129 OTHER EXPENSE - 570 570 500 620102 POSTAGE - 150 150 100 620103 PRINTING - 500 500 300 620107 PHOTONIDEO - - - -620131 PAINTING SUPPLIES 6,557 8,600 8,600 10,000 630112 GASOLINE & OIL

SUBTOTAL 6,557 9,820 9,820 10,900

CAPITAL OUTLAY 720106 FIELD EQUIPMENT - - - -720110 COMPUTER SOFTWARE - - - -

SUBTOTAL - - - -

DIVISION TOTAL - BLIGHT ELIMINATION 33,605 53,001 44,940 48,584

DEPARTMENT TOTAL- ECONOMIC DEV. 368,036 558,566 434,274 450,301

185


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT VALLEY CENTER POINT

DIVISION: 6203 VALLEY CENTER POINT

SERVICES AND SUPPLIES 610101 ELECTRICITY 15,068 14,000 16,300 17,000 610102 NATURAL GAS - - - -610103 TELEPHONE - - - -610104 WATER - - - -610113 PROFESSIONAL FEES/OTHER 5,314 4,000 4,000 1,000 610129 OTHER EXPENSE - - - -620122 GROUNDS LANDSCAPING - - - -620128 JANITORIAL SUPPLIES - - - -620130 MAINTENANCE SUPPLIES 336 500 500 500 630101 BUILDING MAINT. - - - -

SUBTOTAL 20,718 18,500 20,800 18,500

DIVISION TOTAL - VALLEY CENTER POINT 20,718 18,500 20,800 18,500

DEPARTMENT TOTAL VALLEY CENTER POINT 20,718 18,500 20,800 18,500

186


GENERAL FUND


FUND: 101 GENERAL FUND DEPARTMENT- 9800 TRANSFERS OUT

DIVISION: 9101 TRANSFERS OUT

OTHER EXPENSES 820101 INTERFUND TRANSFERS - SUPP. PENSION TRUST 44,001 - - -820101 INTERFUND TRANSFERS-SP EVENTS - - - -

SUBTOTAL 44,001 - - -

DIVISION TOTAL- TRANSFERS OUT 44,001 - - -

DEPARTMENT TOTAL - TRANSFERS OUT 44,001 - - -

187


GENERAL FUND

I AMENDED ACCOUNT ACTUAL BUDGET PROJECTED BUDGET NO. ACCOUNT NAME 2019 2020 2020 2021

FUND TOTAL - EXPENDITURES 32,360,855 32,170,723 30,270,097 29,898,673

FUND NET TOTALS (963,889) (1,976,686) 33,465 (1,813,949)

BEGINNING FUND BALANCE 12,690,593 11,726 ,704 11 ,726,704 11 ,760,169

ENDING FUND BALANCE 11,726,704 9,750,018 11,760,169 9,946,220

188

Special Revenue Funds

Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes.

Gas Tax (201)-This fund is used to account for the City's share of California State gas tax revenue expended for street improvements and maintenance.

SB 1 Tax (202) - This fund is used to account for the City's share of California State fuel and vehicle tax revenue expended for local roadways including road maintenance, safety improvements and complete street improvements.

Transportation Article 3 (203) - This fund is used to account for State of California Transportation Development Act Funds expended for bicycle and pedestrian projects.

Bus Shelter (204)- This fund is used to account for revenue and expenditures that will be utilized in the maintenance of the Bus Shelters within the City.

Local Transportation Authority (205) - This fund is used to account for the revenue and expenditure of funds generated by a one-half cent voter approved sales tax earmarked for street improvements.

FHW A Grants (207) - This fund is used to account for the expenditure of grant funds from the FHW A received through the California Department of Transportation.

1-8 Imperial Ave. Overpass (208) - Fund is used to account for fees charged on new developments for overpass project.

Wake Ave Extension (209)-This fund is used for the collection and disbursement of mitigation fees for the construction of Wake Ave.

Capital Construction (210) - This fund is used to account for the collection and expenditure of annexation fees earmarked for public improvements.

LT A Revenue Bonds (212) - This fund is used to account for revenues from the LT A secured bond issuance and for street related expenditures.

COVID-19 (213) - This fund is used to account for expenses incurred to combat the COVID-19 pandemic.

Asset Forfeiture (221)- This fund is used to account for revenues distributed by the Department of Justice from drug related seizures.

OTS Grant (222) - This fund is used to account for the expenditure of grant funds received from the State of California, Office of Traffic Safety.

189

State COPS SLESF (223) - This fund is used to account for the revenue and expenditure offunds from the Supplemental Law Enforcement Services Fund (SLESF) pursuant to Section 30061 of the California Government Code (AB 3229).

Police Grants (225) - This fund is used to account for the revenue and expenditures of various Police Grants.

Asset Forfeiture DOT (226) - This fund is used to account for revenues distributed by the Department of Treasury from drug related seizures.

Development Impact Fees (230-238) - This fund is used to account for the collection and expenditure of development impact fees earmarked for public infrastructure improvements made necessary because of growth.

Home Grants (240) - This fund is used to account for revenues and expenditures associated with the Home program.

Home Program (241)-This fund is used to account for the collection of Home Program Loan Payments.

Rental Rehab HUD (242) - This fund is used to account for revenues and expenditures associated with the California Department of Housing and Urban Development rental rehabilitation program.

HUD Entitlement Program (243) - This fund is used to account for all revenues and expenditures authorized using the Entitlement guidelines.

CDBG Program Income RFF (244) - This fund is used to account for the collection of Community Development Block Grant loans made from program income.

Housing Enabled by Local Partnership (245) - Program set up to provide for a source of funds from which to make mortgage loans to first time home buyers.

CALHOME Program (246) - Program provides mortgage assistance loans to first time homebuyers.

EDA Revolving Fund (248)- Fund is used to hold excess EDA Loan funds collected and not currently used for new loans.

Home PI Administration (250) - Fund set up to receive administration fees related to home program income received.

IID Project Jobs (251) - Fund set up to receive monies granted by local agency to promote small business development.

Recreation Projects (261)-This fund is used for grants and contributions received by the City and used for recreational purposes.

190

Special Events (266) - This fund is used to account for the activity related to special events sponsored by the City.

Project Fund 2011 C (268) - Fund set up to account for activity related to the 2011 C bond issue.

Project Fund 2011 A & B (269)- Fund set up to account for activity related to the 2011 A and 2011 B bonds issued.

Fire Mitigation Fees (270) - Fund was set up to collect fees to mitigate impact to the Fire Department from new developments.

Police Mitigation Fees (271) - Fund was set up to collect fees to mitigate impact to the Police Department from new developments.

Buena Vista L&LD (272) - This fund is used to account for the activity related to the Buena Vista Lighting and Landscaping District.

Legacy Ranch CFD (273)-This fund is used to account for the activity related to the Legacy Ranch Community Facilities District.

Legacy Ranch L&LD (274) - This fund is used to account for the activities of the Legacy Ranch Lighting and Landscaping District.

I.V. Commons CFD (275) - This fund is used to account for the I.V. Commons Community Facilities District.

SA-Revolving (277) - Fund set up to account for revolving business loans previously administered by the Redevelopment Agency.

SA-Low Mod (278) - Fund set up to account for administration of the Low Mod program previously administered by the Redevelopment Agency Low Mod Fund.

SA-Admin (279) - Fund set up to account for revenue and expenses incurred in the Successor Agency Administration fund previously administered by the Redevelopment Agency.

Lotus L&LD (280)-This fund is used to account for the activities of the Lotus Lighting and Landscaping District.

Town Center L&LD (290)-This fund is used to account for the activities of the Town Center Lighting and Landscaping District.

Measure P (299) - This fund is used to account for the revenues from special tax per Measure P approved by voters in 2016.

191


192

....,. co (.,)

Fund No.

Revenues: From Other Aqencies Property Taxes Sales Taxes Interest Impact Fees Proqram Income Other

Total Revenues:

Expenditures: Personnel Services Supplies and Services Loans Debt Service Capital Outlay

Total Expenditures

Excess (deficiency) of Revenues Over (under) Expenditures

Other Financinq Sources (Uses) Operatina transfers in Operating transfers out

Total Other Financing Sources (Uses)

Excess (deficiency) of Revenue and other Financinq Sources over (under) Expenditures and other Financing Uses

Fund Balance - Julv 1

Fund Balance - June 30

201 202

Gas Tax SB 1 Tax

$ 1,139,858 $ 750,000 - -

500 1,000 - -- -- -

1,140,358 751 ,000

- -3,000 -

- -- -- 1,602,000

3,000 1,602,000

1,137,358 (851,000)

- -(1 ,143,374) -

(1,143,374) -

(6 ,016' (851 ,000)

7,471 888,434

1,455 37,434


SPECIAL REVENUE FUNDS SUMMARY

203 204 205

Local Trans Trans Art 3 Bus Shelter Authority

$ 37,000 $ 88,750 $ 2,900,000 $ - - -

500 1,500 15,000 - - -- - -- - -

37,500 90,250 2,915,000

- - -- 117,900 60,000 - - -- - -- 37,000 5,265,000 - 154,900 5,325,000

37,500 (64,650) (2,410,000)

- - -- - (1,386,605

- - (1,386,605)

37,500 (64,650) (3,796,605

196,073 276,927 3,819,208

233,573 212,277 22,603

207 208 209 210 212

FHWA 1-8/lmp. Ave Wake Ave Capital LTA Rev Grants Overpass Extension Construction Bonds

- $ - $ - $ - $ 272,200 - - - - -

350 3,000 1,900 550 5,000 - - - - -- - - - -- - - - -

350 3,000 1,900 550 277,200

- - - - -- - - - 7,600 - - - - -- - - - -- - - - -- - - - 7,600

350 3,000 1,900 550 269,600

- - - - -- - - - -

- - - - -

350 3,000 1,900 550 269,600

64,280 130,311 321 ,032 11 1,782 753,417

64,630 133,311 322,932 112,332 1,023,017

_,_ (0 ~

Fund No.

Revenues : From Other Agencies Property Taxes Sales Taxes Interest Impact Fees Program Income Other

Total Revenues:

Expenditures : Personnel Services Suool ies and Services Loans Debt Service Capita l Outlay

Total Expend itures


Other Financing Sources (Uses) Operating transfers in Operating transfers out


Excess (deficiencvl of Revenue and other Financina Sources over (under) Expenditures and other Financing Uses

Fund Balance - Ju ly 1


213

Covid-19

$ --

-----

-40,000

---

40,000

(40,000)

--

-

(40,000)

(1 08,855)

(1 48,855)

221

Asset Forfeiture-

DOJ

$ --

200 ---

200

-25,000

---

25,000

(24,800)

--

-

(24,800)

62,841

38,041



222 223 225

State COPS Police OTS Grant SLESF Grants

$ 12,499 $1 00,000 $0 - - -

- 2,000 -- - -- - -- - -

12,499 102,000 -

11 ,146 80,096 -1;353 100,000 -

- - -- - -- - -

12,499 180,096 -

- (78,096) -

- - -- - -

- - -

- (78,096) -

59,736 280,026 48,1 94

59,736 201,930 48,194

226 230-238 240 241

Asset Forfeiture- Development Home

DOT Impact Fee Home Grants Program

$0 $ - $ - $ -- - - -

500 21 ,830 300 400 - 671,000 - -- - - 3,000 - - -

500 692,830 300 3,400

- - - -- - - 5,000 - - - 125,000 - -

60,000 1,875,000 - -60,000 1,875,000 - 130,000

(59 ,500) (1 ,182 ,1 70) 300 (1 26,600)

- - - -

- - - -

- - - -

(59,500) (1 ,182 ,1 70) 300 (1 26,600)

343,020 4,693,725 65,657 155,452

283,520 3,511 ,555 65,957 28,852

_.. co (J1

Fund No.

Revenues: From Other Aciencies Property Taxes Sales Taxes Interest lmoact Fees Program Income Other

Total Revenues:

Expenditures: Personnel Services Supplies and Services Loans Debt Service Capital Outlay

Total Expenditures


Other Financinci Sources (Uses) Operatinci transfers in Operatino transfers out


Excess (deficiency) of Revenue and other Financing Sources over (under) Expenditures and other Financino Uses



242 243

Rental Rehab HUD HUD Entitlement

$ - $564,207 - -

1,850 2,500 - -- -- -

1,850 566,707

- 145,221 - 141,307

280,000 150,000 -

- 130,179 280,000 566,707

(278,150) -

- -- -

- -

(278,150) -

317,406 534,811

39,256 534,811



244 245 246

CDBG Cal Home Program HELP Program

$ - $ - $ -- - -

800 2,400 400 - - -

14,000 - -- - -

14,800 2,400 400

4,000 - -10,559 - 1,100

- 100,000 50,150 - - -

19,500 - -34,059 100,000 51 ,250

(19,259) (97,600) (50,850

- - -- - -

- - -

(19,259) (97,600) (50,850)

33,109 498,411 138,670

13,850 400,811 87,820

248 250 251 261

EDA Home Pl IID Project Recreation Revolving Admn Jobs Projects

$ - $ - $ - $ 1,024,760 - - - -

300 70 30 -- - - -- 900 - -- - - -

300 970 30 1,024,760

- 10,000 - -20,000 2,000 - -

- - - -- - - -- - - 1,024,760

20,000 12,000 - 1,024,760

(19,700) (11 ,030) 30 -

- - - -- - - -

- - - -

(19,700) (11,030) 30 -

20,770 15,259 6,759 3,231

1,070 4,229 6,789 3,231

__,,, co O')

Fund No.

Revenues: From Other Agencies Property Taxes Sales Taxes Interest Impact Fees Program Income Other

Total Revenues:

Expend itures : Personnel Services Su•• lies and Services Loans Debt Service Capital Outlay

Total Exoenditures


Other Financing Sources (Uses) Operating transfers in Operating transfers out


Excess (deficiency) of Revenue and other Financing Sources over (under) Expenditures and other Financing Uses

Fund Balance - July 1


266 268

Project Fund Special 201 1 C Events Bonds

$ - $ -- -

- -- -- -

10,000 -

10,000 -

1,015 -8,985 -

- -- -- -

10,000 -

- -

- -- -

- -

- -

9 1,121,750

9 1,121,750



269 270 271

Project Fund Fire 2011 A & B Mitigation Police

Bonds Fees Mitigation

$ - $ - $ -- - -

- 1,500 2,500 - - -- - -- - -- 1,500 2,500

- - -- - -- - -- - -- - -- - -

- 1,500 2,500

- - -- - -

- - -

- 1,500 2,500

520,868 217,875 462,253

520 868 219,375 464,753

272 273 274 275

I.V. Buena Vista Legacy Legacy Commons Landscaping Ranch CFD Ranch L&LD CFD

$ - $ - $ - $ -4,650 101,1 65 24,776 -

1,000 1,200 1,000 200 - - - -- - - -- - - -

5,650 102,365 25,776 200

- - - -83,200 101 ,165 46,080 1,000

- - - -- - - -- - - -

83,200 101,1 65 46,080 1,000

(77,550) 1,200 (20,304) (8 00)

- - - -(3,500) - (3,500) -

(3,500) - (3,500) -

(81,050) 1,200 (23,804) (800)

182,557 254,392 38,615 9,574

101,507 255,592 14,811 8,774

->.

co --.J

Fund No.

Revenues: From Other Agencies Property Taxes Sales Taxes Interest lmoact Fees Proaram Income Other

Total Revenues:

Expenditures: Personnel Services Suoolies and Services Loans Debt Service Capita l Outlay

Total Exoenditu res

Excess (deficiencvl of Revenues Over (under) Expenditures

Other Financina Sources (Uses) Ooeratina transfers in Ooeratina transfers out


Excess (deficiencv) of Revenue and other Financina Sources over (under) Expend itures and other Financinq Uses



277

SA Revolving

$ --

50 -

15,000 -

15,050

-3,500

---

3,500

11 ,550

--

-

11 ,550

14,773

26,323



278 279 280

Lotus L & SA Low Mod SAAdmin -2 LD

$ - $ 125,000 $ -- - -

2,000 1,400 50 - - -

3,570 - -- - -

5,570 126,400 50

- 200,079 -- 52,280 -- -- -- 12,650 -- 265,009 -

5,570 (1 38,609) 50

- - -- - -

- - -

5,570 (1 38,609) 50

433,076 427,648 240

438,646 289,039 290

290 299

Town Center L& LD Measure P TOTAL

$ - $ - 7,014,274 12,000 - 142,591

5,090,000 5,090,000 100 50,000 123,880

- - 671,000 - - 36,470 - - 10,000

12,1 00 5,1 40,000 13,088,215

- - 451,557 23,250 10,000 864,279

705,150 -

- 5,022,192 15,048,281 23,250 5,032,1 92 17,069,267

(11,1 50) 107,808 (3,981,052)

- - -(5,550) - (2,542,529)

(5,550) - (2,542,529)

(1 6,700) 107,808 (6,523,581)

33,1 91 9,689,910 27 ,1 43,888

16,491 9,797,718 20,620,307


198



Amended Actua l Budget Projected Budget

Object Descrietion 2019 2020 2020 2021

Fund: 201 GAS TAX

REVENUES 450104 GAS TAX 2106 148,375 142,361 140,683 140,683 450105 GAS TAX 2107 319 ,575 338 ,346 317 ,352 317,352 450106 GAS TAX 2107.5 6,000 6,000 6,000 6,000 450107 GAS TAX 2105 254 ,113 257 ,661 253 ,429 265 ,820 450117 GAS TAX 2103 154,726 395,007 383,983 410,003 450118 GAS TAX 2032 470121 INTEREST EARNINGS 2,224 500 500 500 490101 TRANSFERS IN

TOTAL REVENUES 885,013 1,139,875 1,101,947 1,140,358

Division: 3204 MISC. STREET IMPROVEMENT

610113 PROFESSIONAL FEES 3,000 3,000 3,000

DIVISION TOTAL 3,000 3,000 3,000

Division : 9110 INTERFUND TRANSFERS• GAS TAX

OPERATING TRANSFERS OUT 820101 INTERFUND TRANSFERS 882,065 1,139,374 1,098 ,947 1,143,374

TOTAL TRANSFERS OUT 882,065 1,139,374 1,098,947 1,143,374

DIVISION TOTAL 882,065 1,139,374 1,098,947 1,143,374

TOTAL EXPENSES 882,065 1,142,374 1,101,947 1,146,374

FUND TOTAL 2,948 (2,499) (6,016)

199



Amended Actual Budget Projected Budget

Object Descrletlon 2019 2020 2020 2021

Fund: 202 SB 1 TAX

REVENUES 450118 GAS TAX 2032 SB 1 834,408 766,589 852,000 750,000 470121 INTEREST EARNINGS 3,788 1,000 500 1,000

TOTAL REVENUES 838,196 767,589 852,500 751,000

Division: 3204 MISC STREET IMPROVEMENTS

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 757,701

TOTAL CAPITAL OUTLAY 757,701

DIVISION TOTAL 757,701

Division: 3208 LA BRUCHERIE WIDENING



DIVISION TOT AL 255,215

Division: 3209 IMPERIAL AVE. EXTENSION




Division: 3274 8TH STREET OVERLAY

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 650,000 852,000

TOTAL CAPITAL OUTLAY 650,000 852,000

DIVISION TOT AL 650,000 852,000

TOTAL EXPENSES 1,012,916 650,000 1,602,000

FUND TOTAL (174,720) 117,589 852,500 (851,000)

200




Object Descrletion 2019 2020 2020 2021

Fund : 203 TDA ARTICLE 9 • BIKE & PED.

REVENUES 450200 OTHER AGENCIES 37,295 35,000 37,000 37,000 470121 INTEREST EARNINGS 1,736 300 990 500

TOTAL REVENUES 39,031 35,300 37,990 37,500

FUND TOTAL 39,031 35,300 37,990 37,500

201





Fund : 204 TDA ARTICLE SE - BUS SHELTER

REVENUES 450111 ARTICLE BE 88,781 88,780 88,758 88,750 450200 OTHER AGENCIES 89,012 22,791 470121 INTEREST EARNINGS 4,000 500 1,900 1,500

TOTAL REVENUES 1S1,793 S9,2S0 113,449 90,250

Division: 3401 ART SE - BUS SHELTER

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES (0) 630111 OTHER FACILITY MAINT. 3,560 5,000 3,000 5,000

TOTAL SERVICES AND SUPPLIES 3,560 5,000 3,000 5,000

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 39,404 37,000 37 ,000 37,000

TOTAL CAPITAL OUTLAY 39,404 37,000 37,000 37,000

DIVISION TOTAL 42,964 42,000 40,000 42,000

Division: 3403 REGIONAL BUS SHELTER

SERVICES AND SUPPLIES 610101 ELECTRICITY 610113 PROFESSIONAL FEES/OTHER 630111 OTHER FACILITY MAINT. 39,648 24,810 24,000 30,000


DIVISION TOTAL 39,64S 24,S10 24,000 30,000

Division: 3406 7TH ST. REGIONAL BUS SHELTER

SERVICES AND SUPPLIES 610101 ELECTRICITY 1,670 3,500 2,000 3,000 610104 WATER 1,597 2,600 1,400 2,000 610113 PROFESSIONAL FEES/OTHER 117,620 69,190 63,000 75,000 620124 TREES-PLANTS-GRASS SEED 23 600 100 400 620128 JANITORIAL SUPPLIES 500 500 500 620130 MAINTENANCE SUPPLIES 1,902 2,000 2,000 2,000

TOTAL SERVICES AND SUPPLIES 122,812 78,390 69,000 82 ,900

DIVISION TOTAL 122,S12 7S,390 69,000 S2,900

TOTAL EXPENSES 205,424 145,200 133,000 154,900

FUND TOTAL (23,631) (55,920) !19,551) (64,650)

202





Fund: 205 LTA

REVENUES 450110 LOCAL TRANSP. AUTHORITY 2,975,294 3,1 00,000 3, 070,000 2,900,000 470121 INTEREST EARNINGS 55,222 35,000 20,000 15,000 470113 OTHER INCOME 55 ,743

TOTAL REVENUES 3,086,259 3,135,000 3,090,000 2,915,000

Division: 3204 MISC. STREET IMPROVEMENTS

SERVICES AND SUPPLIES 610106 ADVERTISING 610113 PROFESSIONAL FEES/OTHER 26,301 60,000 60,000 60,000

610129 OTHER EXPENSES

TOTAL SERVICES AND SUPPLIES 26 ,301 60,000 60,000 60,000

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 1,539,383 1,125,000 500,000 1,100,000 730102 TRUCK 163,677 170,000

TOTAL CAPITAL OUTLAY 1,703,060 1,125,000 500,000 1,270,000

OPERATING TRANSFERS OUT 820101 INTERFUND TRANSFERS 1,351,558 1,369,875 1,369,875 1,386,605

TOTAL OPERATING TRANSFERS OUT 1,351 ,558 1,369,875 1,369,875 1,386 ,605

DIVISION TOTAL 3,080,919 2,554,875 1,929,875 2,716,605

Division: 3207 NORTH DATE UNDERGROUNDING

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 75,000 75,000

710106 OTHER REAL PROPERTY 600,000

TOTAL CAPITAL OUTLAY 75,000 75,000 600,000

DIVISION TOTAL 75,000 75,000 600,000

Division: 3209 IMPERIAL AVE EXTENSION

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 81 ,129 19,000 710104 LAND 531 288,470 288,470 710106 OTHER REAL PROPERTY 2,200,000

TOTAL CAPITAL OUTLAY 81 ,660 307,470 288,470 2,200,000

DIVISION TOTAL 81,660 307,470 288,470 2,200,000

Division: 3211 CML-5169(050) IV MALL SIGNAL LIGHTS

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 2,350 2,350 710106 OTHER REAL PROPERTY 1,801 36,000 36,000


DIVISION TOTAL 1,801 38,350 38,350

203




Object Descrietlon 2019 2020 2020 2021

Fund : 205 LTA

Division: 3221 ATPL 5169(045) SHARROWS PRJT

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 7,461 710106 OTHER REAL PROPERTY

TOTAL CAPITAL OUTLAY 7,461 DIVISION TOTAL 7,461

Division: 3252 IMPERIAL AVE. EXTENSION PHASE 2

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 250,000 710104 LAND 710106 OTHER REAL PROPERTY

TOTAL CAPITAL OUTLAY 250,000 DIVISION TOTAL 250,000

Division: 3261 SLPP OVERLAY

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 710106 OTHER REAL PROPERTY 400,000



Division: 3266 COLONIA AREA DRAINAGE

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 100,000 100,000 710106 OTHER REAL PROPERTY


DIVISION TOTAL 100,000 100,000

Division: 3267 SHOVEL READY PROJECTS

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 50,000 710106 OTHER REAL PROPERTY



Division: 3268 STREET STRIPING MAINTENANCE

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 710106 OTHER REAL PROPERTY 74,028 230,000 230,000 150,000

TOTAL CAPITAL OUTLAY 74,028 230,000 230 ,000 150,000

DIVISION TOTAL 74,028 230,000 230,000 150,000

204





Fund : 205 L TA

Division: 3272 PLAZA/8TH STREET SIGNAL LIGHTS

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 7,000 7,000 710106 OTHER REAL PROPERTY 48,000



Division: 3273 IMPERIAL & PEPPER SIGNAL LIGHTS

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 40,000 710106 OTHER REAL PROPERTY 150,000 4,000 150,000


DIVISION TOTAL 150,000 4,000 190,000

TOTAL EXPENSES 3,245,869 3,462,695 2,565,695 6,711,605

FUND TOTAL (159,610) !327,695) 524,305 (3,796,605)

205




Object Description 2019 2020 2020 2021

Fund : 206 TRAFFIC CONGESTION RELIEF

REVENUES 450200 OTHER AGENCIES 52,230 52,230 51,993 470121 INTEREST EARNINGS 729 100 7

TOTAL REVENUES 52,959 52,330 52,000

Division: 9108 TRANSFERS OUT

OPERATING TRANSFERS OUT 820101 INTERFUND TRANSFERS 103,871 52,230 53,222

TOTAL OPERATING TRANSFERS OUT 103,871 52,230 53,222

DIVISION TOTAL 103,871 52,230 53,222

TOTAL EXPENSES 103,871 52,230 53,222

FUND TOTAL jS0,912) 100 !1,222)

206

Object

Fund : 207 FHWA GRANTS

REVENUES

Description

470121 INTEREST EARNINGS

TOTAL REVENUES

FUND TOTAL



207

Actual 2019

909

909

909

Amended Budget

2020

400

400

400

Projected 2020

400

400

400

Budget 2021

350

350

350





Fund: 208 1-8 IMPERIAL AVE OVERPASS

REVENUES 470121 INTEREST EARNINGS 8,737 4,000 3,500 3,000

TOTAL REVENUES 8,737 4,000 3,500 3,000

FUND TOTAL 8,737 4,000 3,500 3,000

208





Fund : 209 WAKE AVENUE EXTENSION


TOTAL REVENUES 4,540 2,000 2,000 1,900

FUND TOTAL 4,540 2,000 2,000 1,900

209





Fund: 210 . CAPITAL CONSTRUCTION

REVENUES 470121 INTEREST EARNINGS 1,581 800 650 550

TOTAL REVENUES 1,581 800 650 550

FUND TOTAL 1,581 800 650 550

210





Fund: 212 LTA REVENUE BONDS

REVENUES 450200 OTHER AGENCIES 273,648 272,200 274,672 272,200 470121 INTEREST EARNINGS 71,131 30,000 5,800 5,000 470126 BOND PROCEEDS 490101 OPERATING TRANSFERS IN

TOTAL REVENUES 344,779 302,200 280,472 277,200

Division: 3204 MISC STREET IMPROVEMENTS




Division: 3251 LTA REVENUE BONDS

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES/OTHER 2,000 4,000 4,000 4,000 640112 BANK CHARGES 3,720 3,600 3,600 3,600


DIVISION TOTAL 5,720 7,600 7,600 7,600

Division: 3256 LA BRUCHERIE WIDENING

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 710104 LAND 142,403 710106 OTHER REAL PROPERTY 3,299,879 170,000 170,000

TOTAL CAPITAL OUTLAY 3,442,282 170,000 170,000

DIVISION TOTAL 3,442,282 170,000 170,000

TOTAL EXPENSES 3,448,002 678,475 177,600 7,600

FUND TOTAL !3,103,223) !376,275) 102,872 269,600

211





FUND: 213 FEMA COVID-19

450200 OTHER AGENCIES 13,135 450300 FEDERAL GRANTS 450400 STATE GRANTS

TOTAL REVENUES 13,135

Division: 6115 FIRE-COVID-19

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 7,125 520101 RETIREMENT 1,620 520104 GROUP HEAL TH INSURANCE 3,800 520105 WORKERS COMPENSATION 2,000 520106 DISABILITY INSURANCE 110 520107 UNEMPLOYMENT INSURANCE 400 520110 MEDICARE 250

TOTAL PERSONNEL SERVICES 15,305

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES-OTHER 20,000 20,000 10,000 610116 PROFESSIONAL FEES-LEGAL 20,000 20,000 10,000 610123 TRAINING 620114 OTHER SAFETY SUPPLIES 50,000 50,000 20,000

TOTAL SERVICES AND SUPPLIES 90,000 90,000 40,000

CAPITAL OUTLAY 720109 COMPUTERS 3,550 3,550


DIVISION TOTAL 93,550 108,855 40,000

TOTAL EXPENSES 93,550 108,855 40,000

FUND TOTAL 13,135 !93,550) poa,855) !40,000)

212





FUND: 221 ASSET FORFEITURE

REVENUES 440104 ASSET FORFEITURE 188,275 10,000 12,105 450200 OTHER AGENCIES 470121 INTEREST EARNINGS 3,868 200 500 200

TOTAL REVENUES 192,143 10,200 12,605 200

Division: 2101 ASSET FORFEITURE

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES (0) 20,000 20,000 610123 TRAINING 8,583 40,000 610141 EXPLORER PROGRAM 620110 AMMUN ITION & RANGE SUPPLIES 10,000 620146 RESERVE VOLUNTEER PROGRAM 640124 CONTRIBUTIONS 22,000 25,000 25 ,000 25,000

TOTAL SERVICES AND SUPPLIES 30,583 95,000 45 ,000 25,000

CAPITAL OUTLAY 720102 FURNITURE & FIXTURES 30,000 30,000 720108 SAFETY EQUIPMENT 720109 COMPUTERS 6,606 98,000 98,000 720110 COMPUTERS SOFTWARE 720111 COMMUNICATION EQUIPMENT 6,500 730101 PASSENGER VEHICLES 39,209 40,000 36,000

730103 PUBLIC SAFETY VEHICLES

TOTAL CAPITAL OUTLAY 52 ,315 168,000 164,000

DIVISION TOTAL 82,898 263,000 209,000 25,000

TOTAL EXPENSES 82,898 263,000 209,000 25,000

FUND TOTAL 109,245 j252,800) j196,395) j24,800)

213





FUND: 222 OTS GRANT

REVENUES 450200 OTHER AGENCIES 450400 STATE GRANTS 50,757 104,689 88,882 12,499 470121 INTEREST EARNINGS 722

TOTAL REVENUES 51,479 104,689 88,882 12,499

Division: 2109 OTS PT19029

PERSONNEL SERVICES 510105 OVERTIME 13,172 48,861 48,861 520105 WORKERS COMPENSATION 1,042 1,958 1,958 520107 UNEMPLOYMENT INSURANCE 208 391 391 520110 MEDICARE 228 171 171

TOTAL PERSONNEL SERVICES 14,650 51 ,381 51,381

SERVICES AND SUPPLIES 610109 MEETING & TRAVEL 660 1,441 610113 PROF. FEES -OTHER 620114 OTHER SAFETY SUPPLIES 1,867

TOTAL SERVICES AND SUPPLIES 660 3,308

DIVISION TOTAL 15,310 54,689 51,381


PERSONNEL SERVICES 510105 OVERTIME 23,597 520105 WORKERS COMPENSATION 3,012 520107 UNEMPLOYMENT INSURANCE 602 520110 MEDICARE 402

TOTAL PERSONNEi. SERVICES 27,613



PERSONNEL SERVICES 510105 OVERTIME 38,532 28,900 9,632 520105 WORKERS COMPENSATION 4,239 3,180 1,059 520106 DISABILITY INSURANCE 167 125 42 520107 UNEMPLOYMENT INSURANCE 867 650 217 520108 AD & D INSURANCE 223 167 56 520110 MEDICARE 559 419 140

TOTAL PERSONNEL SERVICES 44,587 33,441 11 ,146

214





FUND: 222 OTS GRANT


SERVICES AND SUPPLIES 610109 MEETING & TRAVEL 2,003 1,500 503 610113 PROF. FEES -OTHER 620114 OTHER SAFETY SUPPLIES 3,410 2,560 850


DIVISION TOTAL 50,000 37,501 12,499

TOTAL EXPENSES 42,923 104,689 88,882 12,499

FUND TOTAL 8,556

215





FUND: 223 SLESF

REVENUES 450200 OTHER AGENCIES 199,715 100,000 100,000 100,000 470121 INTEREST EARNINGS 2,589 800 2,500 2,000

TOTAL REVENUES 202,304 100,800 102,500 102,000

Division: 2113 SLESF

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 37,894 50,620 5,000 51,908 510105 OVERTIME 791 2,000 520101 RETIREMENT 7,237 10,245 6,200 11 ,869 520104 GROUP HEAL TH INSURANCE 8,273 8,067 4,200 8,578 520105 WORKERS COMPENSATION 4,105 5,568 500 5,496 520106 DISABILITY INSURANCE 231 256 30 256 520107 UNEMPLOYMENT INSURANCE 840 1,139 100 1,124 520109 LIFE INSURANCE 112 520110 MEDICARE 615 734 200 753

TOTAL PERSONNEL SERVICES 59,986 78,629 16,230 80,096

SERVICES AND SUPPLIES 610121 DUES & SUBSCRIPTIONS 610123 TRAINING 610124 UNIFORM ALLOWANCE 900 610129 OTHER EXPENSE 620101 OFFICE SUPPLI ES 620102 POSTAGE 620103 PRINTING 620114 OTHER SAFETY SUPPLIES 65,668 220,900 100,000 100,000 630105 OTHER MAINT 630112 GASOLINE & OIL


DIVISION TOTAL 126,554 299,529 116,230 180,096

TOTAL EXPENSES 126,554 299,529 116,230 180,096

FUND TOTAL 75,750 j198,729) !13,730) !781096)

216


SPECIAL REVENU E FUNDS

Amended Actua l Budget Projected Budget

Object Descri etion 2019 2020 2020 2021

FUND: 225 POLICE GRANT

REVENUES 450200 OTHER AGENCIES 68 ,545 106,500 164,330 450300 FEDERAL GRANTS 470121 INTEREST EARNINGS 945 50

TOTAL REVENUES 69 ,490 106,550 164,330

Division : 2114 2017-DJ-BX-0784

CAPITAL OUTLAY 720108 SAFETY EQU IPMENT 12,140



Division: 2115 2019-DJ-BX-15141

CAPITAL OUTLAY 720108 SAFETY EQUIPMENT 13,358 12,000 12,000


DIVISION TOTAL 13,358 12,000 12,000

Division: 2119 SI-SW-007-15 SW LAND TRANSPORT

CAPITAL OUTLAY 720108 SAFETY EQUIPMENT 94 ,500 94,500

TOTAL CAPITAL OUTLAY 94,500 94 ,500

DIVIS ION TOTAL 94,500 94,500

Division: 2122 STONEGARDEN

PERSONNEL SERVICES 510106 OVERTIM E - STONE GARDEN 43,261 47 ,500 57,830

TOTAL PERSONNEL SERVICES 43 ,261 47,500 57 ,830

DIVISION TOTAL 43,261 47,500 57,830

TOTAL EXPENSES 68,759 154,000 164,330

FUND TOTAL 731 (47,450)

217





FUND: 226 ASSET FORFEITURE DOT

REVENUES 440104 ASSET FORFEITURE 473,048 28 ,683 470121 INTEREST EARNINGS 350 20 1,000 500

TOTAL REVENUES 473,398 20 29,683 500

Division: 2101 ASSET FORFEITURE

CAPITAL OUTLAY 720101 OFFICE MACHIN ES 720108 SAFETY EQUIPMENT 720109 COMPUTERS 60,000 720111 COMMUNICATION EQUIPMENT 730103 PUBLI C SAFETY VEHICLES 167,058 167,058


DIVISION TOTAL 167,058 167,058 60,000

TOTAL EXPENSES 167,058 167,058 60,000

FUND TOTAL 473,398 !167,038) !137,375) !59,500)

218

Object Description



Actual 2019

FUND: 230 IMPACT FEE - ADMINISTRATION

REVENUES 470121 INTEREST EARNINGS 285 480108 DEVELOPMENT IMPACT FEES

TOTAL REVENUES 285

FUND TOTAL 285

219

Amended Budget

2020

30

30

30

Projected 2020

126

126

126

Budget 2021

100

100

100





FUND: 231 IMPACT FEE • LIBRARY

REVENUES 470121 INTEREST EARNINGS 477 50 200 200 480108 DEVELOPMENT IMPACT FEES 2,856 38,000 25,000 92,000

TOTAL REVENUES 3,333 38,050 25,200 92,200

FUND TOTAL 3,333 38,050 25,200 92,200

220





FUND: 232 IMPACT FEE· POLICE

REVENUES 470121 INTEREST EARNINGS 16,509 2,000 7,000 7,500 480108 DEVELOPMENT IMPACT FEES 33,616 47,000 35,000 75,000

TOTAL REVENUES 50,125 49,000 42,000 82,500

Division: 3302 · IMPACT· POLICE

CAPITAL OUTLAY 710105 BUILDINGS 30,421 298,120 298,120 720108 SAFETY EQUIPMENT 730103 PUBLIC SAFETY VEHICLES


DIVISION TOTAL 30,421 298,120 298,120

TOTAL EXPENSES 30,421 298,120 298,120

FUND TOTAL 19,704 !249,120) !256,120) 82,500

221





FUND: 233 IMPACT FEE - FIRE

REVENUES 470121 INTEREST EARNINGS 480108 DEVELOPMENT IMPACT FEES 21,134 43,000 30,000 91,000

TOTAL REVENUES 21,134 43,000 30,000 91,000

FUND TOTAL 21,134 43,000 30,000 91,000

222





FUND:234IMPACTFEE-STREETS

REVENUES 470121 INTEREST EARNINGS 31,387 3,700 14,000 13,000 480108 DEVELOPMENT IMPACT FEES 52,149 70,000 65,000 110,000

TOTAL REVENUES 83,536 73,700 79,000 123,000

Division: 3209 IMPERIAL AVE. EXTENSION

CAPITAL OUTLAY 710104 LAND 350,000 39,000 335,000 710106 OTHER REAL PROPERTY 1,540,000

TOTAL CAPITAL OUTLAY 350,000 39,000 1,875,000

DIVISION TOTAL 350,000 39,000 1,875,000

TOTAL EXPENSES 350,000 39,000 1,875,000

FUND TOTAL 83,536 !276,300) 40,000 !1,752,000)

223





FUND: 237 IMPACT FEE - PUBLIC FACILITIES

REVENUES 470121 INTEREST EARNINGS 2,301 200 1,100 1,000 480108 DEVELOPMENT IMPACT FEES 31,131 65,000 45,000 136,000

TOTAL REVENUES 33,432 65,200 46,100 137,000

FUND TOTAL 33,432 65,200 46,100 137,000

224





FUND: 238 IMPACT FEE - PARKS & RECREATION

REVENUES 470121 INTEREST EARNINGS 1,703 200 22 30 480108 DEVELOPMENT IMPACT FEES 5,152 70,000 40,000 167,000

TOTAL REVENUES 6,855 70,200 40,022 167,030

Division: 3308 IMPACT FEES - PARKS & RECREATION

CAPITAL OUTLAY 710104 LAND 710106 OTHER REAL PROPERTY 125,000



TOTAL EXPENSES 125,000

FUND TOTAL j118,145) 70,200 40,022 167,030

225





FUND: 240 HOME GRANT

REVENUES 450400 STATE GRANTS 470113 OTHER INCOME 470121 INTEREST EARNINGS 870 400 400 300

TOTAL REVENUES 870 400 400 300

FUND TOTAL 870 400 400 300

226





FUND: 241 HOME Pl

REVENUES 450200 OTHER AGENCIES 470121 INTEREST EARNINGS 2,481 800 600 400 470122 PROGRAM INCOME REC. 3,294 3,000 16,250 3,000 470151 PROG. INC. HOME 92 (36) (34) 470152 PROG INC. HOME 94 470153 PROG. INC. HOME 96 470158 PROG. INC. - FTHB (36) 19,000 470161 2001 FTHB PROG. INC. 470164 2002 HOME RES. REHAB. 470168 07-HOME-3078 (151) (184) 470169 07-HOME-3066 SV (36) (34)

TOTAL REVENUES 5,516 3,800 35,598 3,400

Division: 9308 PROGRAM EXPENSE

SERVICES AND SUPPLIES 610109 MEETING & TRAVEL 610113 PROFESSIONAL FEES (0) 610129 OTHER EXPENSE 3,526 5,000 3,000 4,000 640121 LOANS 83,200 130,000 125,000

640122 RELOCATION EXPENSE 1,000 1,000


DIVISION TOTAL 86,726 136,000 3,000 130,000

TOTAL EXPENSES 86,726 136,000 3,000 130,000

FUND TOTAL (81,210) (132,200) 32,598 (126,600)

227





FUND: 242 RENTAL REHAB - HUD

REVENUES 470121 INTEREST EARN INGS 4,489 1,200 1,950 1,850 470133 PROG. INC. RENT. REHAB.

TOTAL REVENUES 4,489 1,200 1,950 1,850

Division: 9309 RENTAL REHAB

SERVICES AND SUPPLIES 610129 OTHER EXPENSE 640121 LOANS 280,000 280,000

TOTAL SERVICES AND SUPPLIES 280,000 280,000


TOTAL EXPENSES 280,000 280,000

FUND TOTAL 4,489 !278,800) 1,950 !278,150)

228





FUND: 243 ENTITLEMENT

REVENUES 450200 OTHER AGENCIES 15,000 15,000 450300 FEDERAL GRANTS 248,702 592,110 269,467 564,207 470121 INTEREST EARNINGS 7,480 2,800 3,380 2,500 4701 13 OTHER INCOME 470163 ENTITLEMENT PROG. INC. 1,380 1,220 470165 05-06 CDBG ENTITLEMENT 470166 06-07 CDBG ENTITLEMENT 470167 07-08 CDBG ENTITLEMENT (73) (67) 470171 10-11 CDBG ENTITLEMENT (73) (67) 490101 OPERATING TRANSFERS IN 182,519 182,519

TOTAL REVENUES 257,416 792,429 471,452 566,707

Division: 9313 HUD - CLEARANCE & DEMOLITION

PERSONNEL SERVICES 510101 SALARIES PERM. NON-SWORN 24,640 9,676 10,238 510103 SALARY TEMP 29,524 23,436 38,400 40,700 510105 OVERTIME 1,200 1,200 520101 RETIREMENT 188 6,472 6,100 6,454 520103 SOCIAL SECURITY 1,163 160 160 169 520104 GROUP HEAL TH INSURANCE 261 4,949 450 476 520105 WORKERS COMPENSATION 3,248 3,569 4,220 4,465 520106 DISABILITY INSURANCE 243 200 212 520107 UNEMPLOYMENT INSURANCE 664 1,004 900 952 520110 MEDICARE 428 1,007 580 614

TOTAL PERSONNEL SERVICES 35 476 65,480 61,886 65,480

SERVICES AND SUPPLIES 610107 BOOKS & PERIODICALS 610109 MEETING & TRAVEL 610116 PROFESSIONAL FEES- LEGAL 3,313 15,000 5,000 10,000 610121 DUES & SUBSCRIPTIONS 190 300 610123 TRAINING 1,282 1,500 1,500 1,500 610129 OTHER EXPENSE 620101 OFFICE SUPPLIES 1,036 800 620102 POSTAGE 620103 PRINTING 620112 PROTECTIVE CLOTHING 570 500 500 200 620140 SMALL TOOL 640121 LOANS


DIVISION TOTAL 41,867 82,480 68,886 78,280

229






Division: 9314 HUD - ADMINISTRATION

PERSONNEL SERVICES 510101 SALARIES PERM. NON-SWORN 28,897 53,157 53 ,157 54,716 520101 RETIREMENT 3,797 7,497 7,497 7,717 520104 GROUP HEAL TH INSURANCE 3,875 10,604 10,604 10,915 520105 WORKERS COMPENSATION 2,023 3,935 3,935 4,050 520106 DISABILITY INSURANCE 144 293 293 302 520107 UNEMPLOYMENT INSURANCE 578 1,196 1,196 1,231 520110 MEDICARE 419 787 787 810

TOTAL PERSONNEL SERVICES 39,733 77,469 77,469 79 ,741

SERVICES AND SUPPLIES 610103 TELEPHONE 610109 MEETING & TRAVEL 1,214 3,800 1,000 6,000 610113 PROFESSIONAL FEES (0) 22 ,705 7,600 10,040 15,300 610121 DUES & SUBSCRIPTIONS 594 502 530 1,300 610129 OTHER EXPENSE 5,695 8,000 6,000 8,000 620101 OFFICE SUPPLIES 697 1,000 1,002 1,000 620103 PRINTING 961 1,500 1,500 1,500 630112 GASOLINE & OIL 261 500 630116 MOTOR VEHICLE EXPENSE

TOTAL SERVICES AND SUPPLIES 32,127 22 ,402 20,072 33,600

CAPITAL OUTLAY 720109 COMPUTERS 2,400 2,400 730101 PASSENGER VEHICLE


DIVISION TOTAL 71,860 102,271 99,941 113,341

Division: 9315 HUD - HOUSING

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES (0) 21,402 15,000 10,000 15,000 640121 LOANS 150,000 100,000 150,000 640122 RELOCATION EXPENSE 6401 24 CONTRIBUTIONS 9,580 10,000


DIVISION TOTAL 30,982 175,000 110,000 165,000

Division: 9316 HUD - CAPITAL PROJECTS

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 710105 BUILDINGS 39,342 710106 OTHER REAL PROPERTY 467 121 ,234 121 ,234 130,179 730101 PASSENGER VEHICLE

TOTAL CAPITAL OUTLAY 39,809 121 ,234 121,234 130,179

DIVISION TOTAL 39,809 121,234 121,234 130,179

230






Division: 9319 HUD· PUBLIC SERVICES

SERVICES AND SUPPLIES 610109 MEETING & TRAVEL 610113 PROFESSIONAL FEES/OTHER 40,672 47,250 37,900 47,250 610129 OTHER EXPENSE 640124 CONTRIBUTIONS 27,050 33,491 33,491 32,657


CAPITAL OUTLAY

710106 OTHER REAL PROPERTY

TOTAL CAPITAL OUTLAY

DIVISION TOTAL 67,722 80,741 71,391 79,907

TOT AL EXPENSES 252,240 561,726 471,452 566,707

FUND TOTAL 5,176 230,703

231



Object Description

FUND: 244 CDBG INCOME RLF

REVENUES 470121 INTEREST EARNINGS 470127 PROG. INC. 82 470128 PROG. INC. 85 470130 PROG. INC. 89 470137 PROG. INC. 93 470141 PROG. INC. 97 470142 PROG. INC. 98 470143 PROG. INC. 99 470144 PROG. INC. 00 470149 PROG. INC. 01 470150 PROG. INC. 02 470158 PROG . INC. - FTHB 470162 03-STBG-1816 Pl

TOTAL REVENUES

Division: 9107 CBDG TRANSFER OUT

820101 INTERFUND TRANSFER

TOT AL TRANSFER OUT

DIVISION TOTAL

Division: 9313 HUD - CLEARANCE & DEMOLITION

PERSONNEL SERVICES 510101 SALARIES PERM . NON-SWORN 510103 SALARY TEMP 510105 OVERTIME 520101 RETIREMENT 520103 SOCIAL SECURITY 520104 GROUP HEAL TH INSURANCE 520105 WORKERS COMPENSATION 520106 DISABILITY INSURANCE 520107 UNEMPLOYMENT INSURANCE 520110 MEDICARE

TOTAL PERSONNEL SERVICES

DIVISION TOTAL

Division: 9320 GENERAL ADMINISTRATION

PERSONNEL SERVICES 510101 SALARIES PERM. NON-SWORN 520101 RETIREMENT 520104 GROUP HEAL TH INSURANCE 520105 WORKERS COMPENSATION 520106 DISABILITY INSURANCE 520107 UNEMPLOYMENT INSURANCE 520110 MEDICARE

TOTAL PERSONNEL SERVICES

232

Actual 2019

2,312

48 24,865

(1,906) 4,399

(294) 8,494 4,821 1,622 1,027 4,230

49,618

102

6 1

11

2 1

123

123

Amended Budget

2020

800

1,000

4,100

1,300 4,400 1,800 1,000 5,000

19,400

182,519

182,519

182,519

2,726 396 544 218

15 61 40

4,000

Projected 2020

1,000

1,524 790

(2,257) 5,166

829 52 ,560

4,450 2,150 1,022

67,234

182,519

182,519

182,519

2,726 396 544 218

15 61 40

4,000

Budget 2021

800

1,000

4,500

1,300 4,400 1,800 1,000

14,800

2,726 396 544 218

15 61 40

4,000





FUND: 244 CDBG INCOME RLF

Division: 9320 GENERAL ADMINISTRATION

SERVICES AND SUPPLIES

610129 OTHER EXPENSE 16,000 15,000 1,000 620101 OFFICE SUPPLIES 1,000 1,000 1,000


DIVISION TOTAL 21,000 20,000 6,000

Division: 9321 PUBLIC FACILITIES

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 19,500 19,500



Division: 9345 CDBG - PUBLIC SERVICE

SERVICES AND SUPPLIES 640124 CONTRIBUTIONS 4,500 4,500 8,559 610129 OTHER EXPENSE


DIVISION TOTAL 4,500 4,500 8,559

TOTAL EXPENSES 123 227,519 207,019 34,059

FUND TOTAL 49,495 !208,119) (139,785) !19,259)

233





FUND: 245 HOUSING ENABLED BY LOCAL PART.

REVENUES 450400 STATE GRANTS 470121 INTEREST EARNINGS 7,084 2,400 3,130 2,400 470156 HELP 080102-06

TOTAL REVENUES 7,084 2,400 3,130 2,400

Division: 9324 HELP 080102-06

SERVICES AND SUPPLIES 610129 OTHER EXPENSE 640121 LOANS 470,000 100,000




FUND TOTAL 7,084 !467,600) 3,130 !97,600)

234





FUND: 246 CAL HOME PROGRAM

REVENUES 450400 STATE GRANTS 470121 INTEREST EARNINGS 1,880 400 840 400 470159 PROG. INC. CALHM-033 1,992 991 470160 FTHB 03CALHM-047 992 6,000 470170 PRG INC 09-CALHOME (619) (620)

470172 CAL-HOME PROGRAM (73) (73)

TOTAL REVENUES 4,172 400 7,138 400

Division: 9326 CALHOME Pl

SERVICES AND SUPPLIES 610129 OTHER EXPENSE 600 600 640121 LOANS 50,150 50,150 640122 RELOCATION EXPENSE 500 500

TOTAL SERVICES AND SUPPLIES 51 ,250 51 ,250

DIVISION TOTAL 51 ,250 51,250

TOTAL EXPENSES 51 ,250 51,250

FUND TOTAL 4,172 !50,850) 7,138 j50,850)

235





FUND: 248 EDA REVOLVING FUND

REVENUES 450200 OTHER AGENCIES 470121 INTEREST EARNINGS 1,504 700 600 300 470113 OTHER INCOME


Division: 9340 EDA SEQUESTERED

SERVICES AND SUPPLIES 610129 OTHER EXPENSE 223 85,400 85.400 20,000

TOTAL SERVICES AND SUPPLIES 223 85,400 85,400 20,000

DIVISION TOTAL 223 85,400 85,400 20,000

TOTAL EXPENSES 223 85,400 85,400 20,000

FUND TOTAL 1,281 !84,700) !84,800) !19,700)

236





FUND: 250 HOME Pl ADMINISTRATION

REVENUES 450200 OTHER AGENCIES 900 900 470121 INTEREST EARNINGS 221 80 90 70

TOTAL REVENUES 221 980 90 970

Division: 9353 Pl ADMINISTRATION

PERSONNEL SERVICES 510101 SALARIES PERMANENT 6,820 6,820 520101 RETIREMENT 990 990 520104 GROUP HEAL TH INSURANCE 1,360 1,360 520105 WORKERS COMPENSATION 545 545 520106 DISABILITY INSURANCE 35 35 520107 UNEMPLOYMENT INSURANCE 150 150 520109 LIFE INSURANCE 520110 MEDICARE 100 100

TOTAL PERSONNEL SERVICES 10,000 10,000

SERVICES AND SUPPLIES 610109 MEETING AND TRAVEL 1,000 1,000 610129 OTHER EXPENSE 648 1,000 1,000

TOTAL SERVICES AND SUPPLIES 648 2,000 2,000

DIVISION TOTAL 648 12,000 12,000

TOTAL EXPENSES 648 12,000 12,000

FUND TOTAL j427) j11,020) 90 j11,030)

237





FUND: 251 IID PROJECT JOBS

REVENUES 450200 OTHER AGENCIES 470121 INTEREST EARNINGS 72 10 40 30 470122 PROGINC 3,982 1,500

TOTAL REVENUES 4,054 1,510 40 30

FUND TOTAL 4,054 1,510 40 30

238





FUND: 281 RECREATION PROJECTS

REVENUES 450200 OTHER AGENCIES 450400 STATE GRANTS 303,158 1,109,530 1,792 ,576 1,024,760 470120 CONTRIBUTIONS 470121 INTEREST EARNINGS 4

TOTAL REVENUES 303,162 1,109,530 1,792,576 1,024,760

Division: 5218 PLANK PARK

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 710106 OTHER REAL PROPERTY 96,293 602,662 602,662


DIVISION TOTAL 96,293 602,662 602,662

Division: 5219 IMPERIAL VALLEY URBAN FOREST

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 201,440 345,630 426,014 1,024,760 720109 COMPUTERS 2,676 3,900 3,900

TOTAL CAPITAL OUTLAY 204,116 349,530 429,914 1,024,760

DIVISION TOTAL 204,116 349,530 429,914 1,024,760

Division: 5220 CARLOS AGUILAR PARK SOCCER FIELD

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 2,749 760,000 760,000


DIVISION TOTAL 2,749 760,000 760,000

TOTAL EXPENSES 303,158 1,712,192 1,792,576 1,024,760

FUND TOTAL 4 !602,662)

239





FUND: 266 SPECIAL EVENTS

REVENUES 450200 OTHER AGENCIES 470120 CONTRIBUTIONS 11,816 20,000 13,172 10,000 470121 INTEREST EARNINGS 50 490101 OPERATING TRANSFERS IN 44,000

TOTAL REVENUES 55,816 20,000 13,222 10,000

Division: 5210 SPECIAL EVENTS

PERSONNEL SERVICES 510103 SALARIES TEMPORARY 510105 OVERTIME 1,212 1,000 640 1,000 520107 UNEMPLOYMENT 520110 MEDICARE 17 15 10 15

TOTAL PERSONNEL SERVICES 1,229 1,015 650 1,015

SERVICES AND SUPPLI ES 610106 ADVERTISING 967 1,000 140 500 610113 PROFESSIONAL FEES - OTHER 2,183 610129 OTHER EXPENSE 1,302 1,500 1,540 1,500 610135 SPECIAL EVENTS 23,399 30,000 28,964 6,985 630106 OFFICE MACHINES MAINT


DIVISION TOT AL 29,080 33,515 31,294 10,000

TOTAL EXPENSES 29,080 33,515 31,294 10,000

FUND TOTAL 26,736 j13,515) j18,072)

240




Objoct Description 2019 2020 2020 2021

FUND: 267 2011 C BONDS - CITY

REVENUES 450200 OTHER AGENCIES 470121 INTEREST EARNINGS 81,321 2,400 490101 OPERATING TRANSFERS IN 101,719 101,719

TOTAL REVENUES 81,321 101,719 104,119

Division: 9254 PROJECTS 2011 C BONDS

CAPITAL OUTLAY 710105 BUILDINGS 9,567,154

TOTAL CAPITAL OUTLAY 9,567,154

DIVISION TOTAL 9,567,154

TOTAL EXPENSES 9,567,154

FUND TOTAL (9,485,833) 101,719 104,119

241

Object Description



Actual 2019

FUND: 268 PROJECT FUND 2011 C BONDS

REVENUES 470113 OTHER INCOME 470121 INTEREST REVENUES 6,063 490101 OPERATING TRANSFERS IN

TOTAL REVENUES 6,063

FUND TOTAL 6,063

242

Amended Budget

2020 Projected

2020 Budget

2021





FUND: 269 PROJECT FUND 2011 A & B BONDS

REVENUES 470121 INTEREST EARNINGS 89 ,764 10,000 20,000 470113 OTHER INCOME

TOTAL REVENUES 89,764 10,000 20,000

Division: 9255 PROJECTS 2011 A & B BONDS

CAPITAL OUTLAY 710105 BUILDINGS 1,171,325 4,502 ,720 4, 502,720

720101 OFFICE MACHINES 5,100 5,000

720109 COMPUTERS 26,402 26,410

TOTAL CAPITAL OUTLAY 1,171 ,325 4 ,534 ,222 4,534,130

820101 INTERFUND TRANSFER 101,719 101 ,719

TOTAL TRANSFERS OUT 101,719 101,719

DIVISION TOTAL 1,171,325 4,635,941 4,635,849

TOTAL EXPENSES 1,171,325 4,635,941 4,635,849

FUND TOTAL (1 ,081,561) (4,625,941) (4,615,849)

243





FUND: 270 FIRE MITIGATION FEES


TOTAL REVENUES 3,080 1,500 1,400 1,500

FUND TOTAL 3,080 1,500 1,400 1,500

244





FUND: 271 POLICE MITIGATION FEES


TOTAL REVENUES 6,537 2,500 2,900 2,500

FUND TOTAL 6,537 2,500 2,900 2,500

245





FUND: 272 L & L DISTRICT - BUENA VISTA

REVENUES 410101 PROPERTYTAXES-SECURED 6,380 4,650 4,650 4,650 470121 INTEREST EARNINGS 3,354 1,000 1,350 1,000

TOTAL REVENUES 9,734 5,650 6,000 5,650

Division: 9901 LANDSCAPE & LIGHTING DISTRICT

SERVICES AND SUPPLIES 610101 ELECTRICITY 588 700 750 700 610104 WATER 300 300 300 610113 PROFESSIONAL FEES (0) 3,918 4,000 3,930 5,000 610129 OTHER EXPENSE 555 700 700 700 620122 GROUNDS LANDSCAPING 178 75,000 20,000 60,000 630103 GROUND/LANDSCAPING MAINT 11,557 12,500 9,600 16,500 820102 GENERAL FUND CONTINGENCY


TRANSFERS OUT 820101 INTERFUND TRANSFERS 31,500 3,500 3,500 3,500

TOTAL TRANSFERS OUT 31,500 3,500 3,500 3,500

DIVISION TOTAL 48,296 96,700 38,780 86,700

TOTAL EXPENSES 48,296 96,700 38,780 86,700

FUND TOTAL !38,562) !91,050) !32,780) !81,050)

246





FUND: 273 CFD · LEGACY RANCH

REVENUES 410101 SECURED 140,915 101 ,000 101 ,000 101,165 470121 INTEREST EARNINGS 2,477 1,200 700 1,200 470113 OTHER INCOME 470126 BOND PROCEEDS

TOTAL REVENUES 143,392 102,200 101,700 102,365

Division: 9910 CFD • LEGACY RANCH

SERVICES AND SUPPLIES 610106 ADVERTIS ING 610113 PROFESSIONAL FEES (0) 3,181 5,700 5,700 5,800 610129 OTHER EXPENSE 640110 INTEREST EXPENSE 74,642 73,635 73,635 72,465 640112 BANK CHARGES 2,662 2, 800 2,700 2,900 640114 PRINCIPAL ON DEBT 15,000 20,000 20,000 20,000


DIVISION TOTAL 95,485 102,135 102,035 101,165

TOTAL EXPENSES 95,485 102,135 102,035 101,165

FUND TOTAL 47,907 65 !335) 1,200

247





FUND: 274 L&L DISTRICT - LEGACY RANCH

REVENUES 410101 SECURED 9,974 7,125 7,125 24 ,776 470121 INTEREST EARNINGS 1,375 1,000 1,000 1,000 470113 OTHER INCOME

TOTAL REVENUES 11,349 8,125 8,125 25,776

Division: 9902 LANDSCAPING & LIGHTING DISTRICT - LEGACY RANCH

SERVICES AND SUPPLIES 610101 ELECTRICITY 1,709 1,800 2,100 1,800 610104 WATER 7,076 12,000 12,000 12,000 610113 PROFESSIONAL FEES (0) 2,756 2,750 2,780 2,780 610129 OTHER EXPENSE 1,403 3,000 2,000 3,000 620122 GROUNDS LANDSCAPING SUPPLIES 488 1,000 1,000 2,500 630103 GROUND/LANDSCAPING MAINT 14,920 15,500 15,000 24,000 820102 GENERAL FUND CONTINGENCY


TRANSFERS OUT 820101 INTERFUND TRANSFERS 35,000 3,500 3,500 3,500

TOTAL TRANSFERS OUT 35,000 3,500 3,500 3,500

DIVISION TOTAL 63,352 39,550 38,380 49,580

TOTAL EXPENSES 63,352 39,550 38,380 49,580

FUND TOTAL j52,003) j31,425) j30,255) j23,804)

248





FUND: 275 CFO - IV COMMONS

REVENUES 470121 INTEREST EARNINGS 1,010 200 450 200


Division: 9911 CFO - IV COMMONS

SERVICES AND SUPPLIES 610113 PROFFESIONAL FEES (0) 1,000 1,000




FUND TOTAL 1,010 !800) 450 !800)

249





FUND: 277 SA REVOLVING

REVENUES 450200 OTHER AGENCIES 100,000 100,000 470121 INTEREST EARNINGS 216 70 90 50 470122 PROGRAM INCOME REC 15,000 2,800 15,000 490108 TRANSFERS-EXTRAORDINARY

TOTAL REVENUES 216 115,070 102,890 15,050

Division: 9202 REVOLVING

SERVICES AND SUPPLIES 640121 LOANS 100,000 100,000 640124 CONTRIBUTIONS 3,500 3,500 3,500


DIVISION TOTAL 103,500 103,500 3,500

TOTAL EXPENSES 103,500 103,500 3,500

FUND TOTAL 216 11,570 j610) 11,550

250





FUND: 278 SA - LOW MOD

REVENUES 470121 INTEREST EARNINGS 5,910 2,000 2,500 2,000 470132 PROGRAM INCOME REP HSG 4,945 4,500 12 ,000 2,300 470154 PRG INC-HELP 81800-02 1,449 1,300 1,270 1,270 470156 HLP 080102-06 2,055 1,000 350 490108 TRANSFERS-EXTRAORDINARY

TOTAL REVENUES 14,359 8,800 16,120 5,570

FUND TOTAL 14,359 8,800 16,120 5,570

251





FUND: 279 SUCCESOR AGENCY - ADMIN - 2

REVENUES 450200 OTHER AGENCIES 241,951 227,000 125,000 125,000 470121 INTEREST EARNINGS 5,929 1,400 2,600 1,400 490101 OPERATING TRANSFER

490108 TRANSFERS - EXTRAORDINARY

TOTAL REVENUES 247,880 228,400 127,600 126,400

Division: 9201 ADMINISTRATION

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 58 ,986 74 ,484 74,500 129,668 510103 SALARIES - TEMPORARY 378 724 510105 OVERTIME 243 113 520101 RETIREMENT 8,983 14,954 15,000 29,182 520103 SOCIAL SECURITY 23 45 520104 GROUP HEAL TH INSURANCE 8,732 9,468 9,500 21,330 520105 WORKERS COMPENSATION 6,812 8,127 8,130 13,893 520106 DISABILITY INSURANCE 295 357 360 802 520107 UNEMPLOYMENT INSURANCE 1,338 1,662 1,660 2,842 520109 LIFE INSURANCE 33 22 20 482 520110 MEDICARE 813 1,071 1,080 1,880

TOTAL PERSONNEL SERVICES 86,636 110,145 111 ,132 200 ,079

SERVICES AND SUPPLIES 610103 TELEPHONE 8,155 7,000 10,300 12,000 610109 MEET & TRAVEL 1,150 2,750 100 4 ,930 610112 PROFESSIONAL FEES (P) 6,228 61011 3 PROFESSIONAL FEES (0) 62,029 20,000 10,000 610116 PROFESSIONAL LEGAL 1,000 1,000 610129 OTHER EXPENSE 226 1,400 300 1,200 620101 OFFICE SUPPLIES 817 2,000 500 2,000 620102 POSTAGE 450 200 150 640112 BANK CHARGES 10,901 16,000 16,000 21,000


CAPITAL OUTLAY 720101 OFFICE MACHINES 6,450 720109 COMPUTERS 2,971 6,200


DIVISION TOTAL 114,113 205,745 158,532 265,009

TOT AL EXPENSES 114,113 205,745 158,532 265,009

FUND TOTAL 133,767 22,655 !30,932) !138,609)

252

Object

FUND: 280 LOTUS RANCH

REVENUES

Description

490101 OPERATING TRANSFER

470121 INTEREST EARNINGS

TOTAL REVENUES

Division: 9904 LOTUS RANCH L & LO

FUND TOTAL



253

Actual 2019

190

190

190

Amended Budget

2020 Projected

2020

50 50

50

Budget 2021

50

50

50

Object Description



Actual 2019

FUND: 286 INTEGRATED WASTE MANAGEMENT

Division: 9801 IVWM

SERVICES AND SUPPLIES 610129 OTHER EXPENSE 820102 CONTINGENCY

TOTAL SERVICES AND SUPPLIES

DIVISION TOTAL

TOTAL EXPENSES

FUND TOTAL

224

224

224

224

(224)

254

Amended Budget

2020 Projected

2020 Budget

2021





FUND: 290 TOWN CENTER L & LO

REVENUES 410101 SECURED PROPERTY TAXES 12,547 12,000 12,000 12,000 470121 INTEREST EARNINGS 423 100 230 100 470113 OTHER INCOME

TOTAL REVENUES 12,970 12,100 12,230 12,100

Division: 9903 L & LO TOWN CENTER

SERVICES AND SUPPLIES 610101 ELECTRICITY 7,250 7,250 610104 WATER 1,700 1,700 610113 PROFESSIONAL FEES (0) 3,090 3,100 3,170 3,200 610129 OTHER EXPENSE 555 1,100 1,000 1,100 620122 GROUNDS LANDSCAPING SUPPLIES 2,000 2,000 620130 MAINTENANCE SUPPLIES 93 2,000 1,500 2,000 630103 GROUND/LANDSCAPING MAINT 5,000 5,000 6,000


TRANSFERS OUT 820101 INTERFUND TRANSFER 4,628 4,628 5,550

TOTAL TRANSERS OUT 4,628 4,628 5,550

DIVISION TOTAL 3,738 26,778 15,298 28,800

TOTAL EXPENSES 3,738 26,778 15,298 28,800

FUND TOTAL 9,232 !14,678) !3,068) j16,700)

255





FUND: 299 MEASURE P

REVENUES 420101 SALES TAX 5,651 ,852 5,275,000 5,030,000 5,090 ,000 470121 INTEREST EARNINGS 114,250 35,000 55,000 50,000

TOTAL REVENUES 5,766,102 5,310,000 5,085,000 5,140,000

Division: 1201 CITY MANAGER

CAPITAL OUTLAY 610113 PROFESSIONAL FEES - OTHER 1,022

TOTAL SUPPLIES & SERVICES 1,022

DIVIS ION TOTAL 1,022

Division: 1304 IT

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 36,516 151 ,484 151 ,484 720109 COMPUTERS 65,879 25,000 25,000 720110 COMPUTER SOFTWARE 59 ,577 16,565 16,565

TOTAL CAPITAL OUTLAY 161 ,972 193,049 193,049

DIVISION TOTAL 161,972 193,049 193,049

Division: 1801 FACILITY MAINTENANCE

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 21,400 430,000 155,675 274,325

720111 COMMUNICATION EQUIPMENT 38,500


DIVISION TOTAL 21,400 430,000 155,675 312,825

Division: 1901 NON DEPARTMENTAL

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES (0) 10,240 10,000 10,000


CAPITAL OUTLAY 710102 ARCH/ ENGINEERING


DIVISION TOTAL 10,240 10,000 10,000

256



Object Description FUND: 299 MEASURE P

Division: 2101 POLICE SERVICES

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 720108 SAFETY EQUIPMENT


DIVISION TOTAL

Division: 2102 COMMUNICATIONS

CAPITAL OUTLAY 720111 COMMUNICATION EQUIPMENT


DIVISION TOTAL

Division: 2301 FIRE SERVICES

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY

720106 FIELD EQUIPMENT

720111 COMMUNICATION EQUIPMENT


DIVISION TOTAL

Division: 3101 PUBLIC WORKS ADMINISTRATION



DIVISION TOTAL

Division: 3201 STREET MAINTENANCE



DIVISION TOTAL

257

Actual 2019

239,765

239,765

239,765

78 ,778

78,778

78,778

Amended Budget

2020 Projected

2020 Budget

2021

2,150,000

2,150 ,000

2,150,000

162,711

162,711

162,711

180,572

37,500

218 ,072

218,072

1,750

1,750

1,750

45 ,500

45,500

45,500




Object Descrietion 2019 2020 2020 2021 FUND: 299 MEASURE P

Division: 4101 BUILDING REGULATIONS

SERVICES AND SUPPLIES 6101 13 PROFESSIONAL FEES (0) 192,875 2,525 2,525


CAPITAL OUTLAY 720111 COMMUNICATION EQUIPMENT 14,000


DIVISION TOTAL 192,875 2,525 2,525 14,000

Division: 4301 ENGINEERING

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES (0) 450,000

TOTAL SERVICES AND SUPPLIES 450,000

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 710106 OTHER REAL PROPERTY 592 ,822 803,000 364 ,000 510 ,000 720111 COMMUNI CATION EQUIPMENT 5,000

TOTAL CAPITAL OUTLAY 592 ,822 803 ,000 364 ,000 515 ,000

DIVISION TOTAL 592,822 1,253,000 364,000 515,000

Division: 4401 PLANNING

SERVICES AND SUPPLI ES 610113 PROFESSIONAL FEES (0) 14,416 584 584

TOTAL SERVICES AND SUPPLIES 14,416 584 584

DIVISION TOTAL 14,416 584 584

258





FUND: 299 MEASURE P

Division: 5101 PARKS

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 84 ,100 710105 BUILDING 189,006 189,006 710106 OTHER REAL PROPERTY 201 ,875 3,825,706 3,323 ,300 458,094

720107 PARKS & RECREATION EQUIPMENT 127,523 25,000 25 ,000

720111 COMMUNICATION EQUIPMENT 24,312

TOTAL CAPITAL OUTLAY 329 ,398 4,039,712 3,621,406 482,406

DIVISION TOTAL 329,398 4,039,712 3,621 ,406 482,406

Division: 5201 RECREATION




Division: 5202 COMMUNITY CENTER




Division: 5203 PO PAVILION

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 115 ,775


DIVISION TOT AL 115,775

Division: 5205 Adult Center

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES (0) 23,000 12,000

TOTAL SERVICES AND SUPPLIES 23 ,000 12,000


259




Object Descrietion 2019 2020 2020 2021 FUND: 299 MEASURE P

Division : 5301 LIBRARY

CAPITAL OUTLAY 710102 ARCH/ ENGINEERING 600,000 300, 000 1,100,000 710106 OTHER REAL PROPERTY 269, 150

TOTAL CAPITAL OUTLAY 269, 150 600, 000 300,000 1,100,000

DIVISION TOTAL 269,150 600,000 300,000 1,100,000

Division: 6201 ECONOMIC DEVELOPMENT

SERVICES AND SUPPLIES 61011 3 PROFESSIONAL FEES (0) 4,000 11 6,000 116,000


DIVISION TOTAL 4,000 116,000 116,000

Division: 6202 BLIGHT ELIMINATION

CAPITAL OUTLAY 720106 FIELD EQUI PMENT 7,280



TOTAL EXPENSES 2,031,613 6,657 ,870 4,775,239 5,032,192

FUND TOTAL 3,734,489 (1,347,870) 309,761 107,808

TOTAL REVENUES· ALL SPECIAL REV. FUNDS 13,732,335 14,049,226 14,177,370 13,088,215

TOTAL EXPENSES - ALL SPECIAL REV. FUNDS 23,142,200 23,299,741 17,681,293 19,611 ,796

NET · ALL SPECIAL REV. FUNDS (9,409,865) (9,250,515) (3,503,923) (6,523,581)

260

Debt Service Funds

Debt service funds are used to account for the accumulation of resources and repayment of debt from governmental resources.

Debt Service (300) - This fund is used to account for debt service related the LT A revenue bonds.

Successor Agency- Debt Service (301) Fund set up to account for the paying of debt service for the former Redevelopment Agency.

261


262


DEBT SERVICE FUND

300 301 SA-Retirement

Debt Svc Fund Fund Total Operating Revenues:

Property Taxes - Secured 2,926,679 2,926,679 Property Taxes - Unsecured Interest Revenue 14 000 34 000 48 000

Tota l Operating Revenues 14 000 2,960,679 2,974,679

Operating Expenses: Interest Expense 813,605 1,226,679 2,040,284 Principal on Debt 550 000 1 700 000 2,250,000

Total Operating Expenses 1,363,605 2,926 ,679 4,290,284

Operating lncome(loss) (1,349,605) 34 000 (1,315,605)

Non-Operating Revenues Transfers In 1,363,605 1,363,605

Net Income (Loss) 14 000 34 000 48 000

Fund Balance - July 1 1,566,536 2,237,379 3,803,915

Fund Balance - June 30 1, 580,536 2,271,379 3,851 ,915

263


264


DEBT SERVICE FUND

Amended ACTUAL Budget Projected Budget


FUND: 300 DEBT SERVICE

REVENUES 450200 OTHER AGENC IES 470121 INTEREST EARN INGS 16,978 15,000 15,000 14,000 470126 BOND PROCEEDS 490101 OPERATING TRANSFERS IN 1,328,558 1,346,875 1,346,875 1,363,605

TOTAL REVENUES 1,345,536 1,361,875 1,361,875 1,377,605

Division: 9702 2009 LTA REVENUE BONDS

DEBT SERVICE

640110 INTEREST EXPENSE 868,558 846,875 846,875 813,605 640114 PRINCIPAL ON DEBT 460,000 500,000 500,000 550,000

TOT AL DEBT SERVICE 1,328,558 1,346,875 1,346,875 1,363,605

DIVISION TOTAL 1,328,558 1,346,875 1,346,875 1,363,605

TOT AL EXPENSES 1,328,558 1,346,875 1,346,875 1,363,605

FUND TOTAL 16,978 15,000 15,000 14,000

265


DEBT SERVICE FUND

Amended ACTUAL Budget Projected Budget


FUND: 301 SA - RETIREMENT FUND

REVENUES 410101 PROPERTY TAXES - SECURED 2,293,131 2,930,629 2,930,629 2,926,679 410102 PROPERTY TAXES - UNSECURED 406,160 450200 OTHER AGENCIES 470121 INTEREST EARNINGS 49,249 30,000 35,000 34,000 470113 OTHER INCOME 249,670 470126 BOND PROCEEDS (1 ,983,088) 490101 OPERATING TRANSFERS IN

TOTAL REVENUES 1,015,122 2,960,629 2,965,629 2,960,679

Division: 9710 SUCCESSOR AGENCY - DEBT SVC

610129 OTHER EXPENSE 238,935 640110 INTEREST EXPENSE 1,152,769 1,315,629 1,315,629 1,226,679

640110 OTHER OBLIGATIONS

640110 BANK CHARGES

640114 PRINCIPAL ON DEBT 1,720,000 1,615,000 1,615,000 1,700,000

TOTAL DEBT SERVICE 3,111,704 2,930,629 2,930,629 2,926,679

DIVISION TOTAL 3,111,704 2,930,629 2,930,629 2,926,679

TOTAL EXPENSES 3,111,704 2,930,629 2,930,629 2,926,679

FUND TOTAL (2,096,582) 30,000 35,000 34,000

TOTAL REVENUES -ALL DEBT SERVICE 2,360,658 4,322,504 4,327,504 4,338,284

TOTAL EXPENSES -ALL DEBT SERVICE 4,440,262 4,277,504 4,277,504 4,290,284

NET - ALL DEBT SERVICE (2,079,604) 45,000 50,000 48,000

266

Capital Project Funds

Capital projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds.

FHW A Street Overlays ( 401) - This fund is used to account for expenditure of grant funds from the FHW A received through the California Department of Transportation used on various projects.

Orange Ave Regional Lift Station ( 402) - This fund is used to account for revenue and expenditures charged for the development of the lift station.

Drainage Facilities (403) - This fund is used to account for the fees charged on new development for drainage facilities.

Lotus Parallel (404)-Fund is used to account for revenue and expenditures incurred in the development of the future water and sewer trunk from water and wastewater plants to 1-8.

IID Facility Crossing (405) - Fund is used to collect monies from developers for the installation of siphon pipes to allow for the Orange and Hamilton A venue crossings.

8th Street Overpass Bridge ( 406) - Fund is used to collect monies from developers for the lighting of the bridge.

. .

Colonia-El Dorado Street (407) - This fund is used to account for grant funds received under the State Community Development grant program for street improvements in the El lODorado Colonia.

Bridge/Road Improvement (408)- Fund is used to collect monies from developers for the Improvements to Dogwood Bridge and various related roads.

La Brucherie Green Belt ( 409) - This fund is used to account for the construction of a nonmotorized pathway along La Brucherie Road.

Misc. Road Improvements (411) - Fund is used to collect monies from developers for miscellaneous road improvement projects.

EDA Grant (441)- Grant will be used to complete street improvements.

SA-Capital Projects ( 442) - Fund set up to administer the completion of projects previously administered by the Redevelopment Agency Capital Project Fund.

Park Development ( 460) - This fund is used to account for fees charged on new development for the development and maintenance of parks.

267


268

N O> (0

Fund No.

Operatinq Revenues: From other Aaencies Property Taxes Interest Revenue Total Revenues

Operating Expenses: Personnel Services Supplies and Services Loans Capital Outlay

Total Expenses

Excess (deficiency) of Revenues over (under) expenditures

Other Financina Sources (Uses) Operating transfers out


Excess (deficiency) of Revenue and other Financina Sources over (under) Expenditures and other Financing Uses



401

FHWA Projects

$ 2,624 ,000 --

2,624,000

---

2,624,000 2,624,000

-

-

-

-

91 ,675

91,675


CAPITAL PROJECTS FUNDS SUMMARY

402 403 404 405 Orange Ave. Drainage Lotus IID Facility Regional Lift Facilities Parallel Crossing Fund

$ - $ - $ -- - - -

1,000 15,000 2,000 900 1,000 15,000 2,000 900

- - - -- - - -- - - -- - - -- - - -

1,000 15,000 2,000 900

- - - -

- - - -

1,000 15,000 2,000 900

243,905 262,397 67,362 33,229

244,905 277,397 69,362 34,129

406 407 408 8th St. Colonia Bridge Road

Overpass El Dorado Improvements

$ - $ -- - -

90 90 26,000 90 90 26,000

- - -- - -- - -

- - -

- - -

90 90 26,000

- - -

- - -

90 90 26,000

4,269 20,306 247,198 -

4,359 20,396 273,198

I\.) -..J 0

Fund No.

Operatinq Revenues: From other Aqencies Prooertv Taxes Interest Revenue Total Revenues

Ooeratinq Expenses: Personnel Services Supplies and Services Loans Capital Outlay

Total Expenses

Excess (deficiency) of Revenues over (under) expenditures

Other Financinq Sources (Uses) Operating transfers out

Total Other Financinq Sources (Uses)

Excess (deficiencv) of Revenue and other Financinq Sources over (under) Expenditures and other Financinq Uses



409

La Brucherie Greenbelt

$ - $ -

40 40

-

----

40

-

-

40

9,076

9,116


CAPITAL PROJECTS FUNDS SUMMARY

411 441 442

Misc. Road EDA SA-Capital lmprov. Grants Projects

- $ - $ -- - -

1,900 900 17,000 1,900 900 17,000

- - -- - -- - 1,000,000 - - -- - 1,000,000

1,900 900 (983,000)

- - -

- - -

1,900 900 (983,000)

52,228 177,515 2,432,677

54,128 178,415 1,449,677

460

Park Development Total

$ - 2,624,000 - -

650 65,570 650 2,689,570

- -- -- 1,000,000 - 2,624,000 - 3,624,000

650 (934,430)

- -

- -

650 (934,430)

126,281 3,768,118

126,931 2,833,688


CAPITAL PROJECTS FUNDS



FUND: 401 FEDERAL HIGHWAY ADMIN ISTRATION

REVENUES 450200 OTHER AGENCIES 450300 FEDERAL GRANTS 812,353 2,923,610 950,343 2,624,000 450400 STATE GRANTS 470121 INTEREST EARNINGS

TOTAL REVENUES 812,353 2,923,610 950,343 2,624,000

Division : 3209 IMPERIAL AVE EXTENSION

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 710104 LAND 2,453,000 300,000 2,576,000 710106 OTHER REAL PROPERTY 1,523

TOTAL CAPITAL OUTLAY 1,523 2,453 ,000 300,000 2,576,000

DIVISION TOTAL 1,523 2,453,000 300 ,000 2,576,000

Division: 3211 CML-5169(050) IV MALL SIGNAL LIGHTS

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 2,930 2,930 710106 OTHER REAL PROPERTY 2,301 422 ,610 422 ,610


DIVISION TOTAL 2,301 425,540 425,540

Division : 3218 ATPL 51.69(046) SHARROW, BIKE RACKS

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 104,343 7101 06 OTHER REAL PROPERTY



Division : 3219 ATPL 5169(048) PED PLAN

CAPITAL OUTLAY 7101 02 ARCH/E NGINEERING 10,359 7101 06 OTHER REAL PROPERTY



Division: 3221 ATPL 5169(045) SHARROWS PROJECT

CAPITAL OUTLAY 710102 ARCH/ENGIN EERING 193 710106 OTHER REAL PROPERTY 222,678 224 ,803 224,803

TOTAL CAPITAL OUTLAY 222,87 1 224,803 224 ,803

DIVIS ION TOTAL 222,871 224,803 224,803

271





FUND: 401 FEDERAL HIGHWAY ADMINISTRATION

Division: 3227 STPLR-7500 (214) MAIN STREET RR SIDEWALK




Division: 3272 PLAZA/8TH STREET SIGNAL LIGHTS

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 48,000 48,000 710106 OTHER REAL PROPERTY

TOTAL CAPITAL OUTLAY 48 ,000 48,000


TOTAL EXPENSES 812,353 3,151,343 950,343 2,624,000

FUND TOTAL !227,733)

272

Object Description



Actual 2019

Amended Budget

2020

FUND: 402 ORANGE AVE REGIONAL LIFT STATION

REVENUES 470121 INTEREST EARNINGS 3,449 1,000 480109 SEWER LIFT STATION

TOTAL REVENUES 3,449 1,000

FUND TOTAL 3,449 1,000

273

Projected 2020

1,530

1,530

1,530

Budget 2021

1,000

1,000

1,000

Object Description

FUND: 403 DRAINAGE FACILITY

REVENUES 470121 INTEREST EARNINGS 480105 DRAINAGE FEES

TOTAL REVENUES

FUND TOTAL



Actual 2019

3,710

3,710

3,710

274

Amended Budget

2020

15,000

15,000

15,000

Projected 2020

1,600

1,600

1,600

Budget 2021

15,000

15,000

15,000





FUND: 404 LOTUS PARALLEL FUND


TOTAL REVENUES 5,441 2,000 2,400 2,000

FUND TOTAL 5,441 2,000 2,400 2,000

275

Object Description

FUND: 405 IID FACILITY CROSSING FUND

REVENUES 470121 INTEREST EARNINGS

TOTAL REVENUES

FUND TOTAL



Actual 2019

2,351

2,351

2,351

276

Amended Budget

2020

1,000

1,000

1,000

Projected 2020

1,000

1,000

1,000

Budget 2021

900

900

900

Object Description

FUND: 406 8TH ST. OVERPASS LIG


TOTAL REVENUES

FUND TOTAL



Actual 2019

277

272

272

272

Amended Budget

2020

100

100

100

Projected 2020

120

120

120

Budget 2021

90

90

90

Object Description



Actual 2019

Amended Budget

2020

FUND: 407 COLONIA EL DORADO STREET PROJECT


TOTAL REVENUES

FUND TOTAL

278

287 100

287 100

287 100

Projected 2020

120

120

120

Budget 2021

90

90

90

Object Description

FUND: 408 BRIDGE/ROAD IMP FUND

REVENUES 470121 INTEREST EARNINGS 470113 OTHER INCOME

TOTAL REVENUES

FUND TOTAL



Actual 2019

62,156

62,156

62,156

279

Amended Budget

2020

30,000

30,000

30,000

Projected 2020

27,000

27,000

27,000

Budget 2021

26,000

26,000

26,000

Object Description

FUND: 409 LA BRUCHERIE GREENBELT


TOTAL REVENUES

FUND TOTAL



Actual 2019

280

66

66

66

Amended Budget

2020

50

50

50

Projected 2020

50

50

50

Budget 2021

40

40

40

Object Description

FUND: 411 MISC. ROAD IMPROVEMENTS

REVENUES 470113 OTHER INCOME 470121 INTEREST EARNINGS

TOTAL REVENUES

FUND TOTAL



Actual 2019

10,480

10,480

10,480

281

Amended Budget

2020

5,000

5,000

5,000

Projected 2020

2,000

2,000

2,000

Budget 2021

1,900

1,900

1,900





FUND: 441 EDA GRANTS

REVENUES 450300 FEDERAL GRANTS 470113 OTHER INCOME 470121 INTEREST EARNINGS 2,512 1,000 1,000 900

TOTAL REVENUES 2,512 1,000 1,000 900

FUND TOTAL 2,512 1,000 1,000 900

282





FUND: 442 SA · CAPITAL PROJECTS

REVENUES 450200 OTHER AGENCIES 470121 INTEREST EARNINGS 23,125 18,000 18,000 17,000 490108 TRANSFERS-EXTRAORDINARY

TOTAL REVENUES 23,125 18,000 18,000 17,000

Division: 5500 DEPRECIATION· GFA


640130 DEPRECIATION - BUILDING 545 ,157 640131 DEPRECIATION - IMPROVEMENTS 640132 DEPRECIATION - FURNITURE & FIXTURE 640134 DEPRECIATION - VEHICLES 640135 DEPRECIATION - OTHER

TOTAL SERVICES AND SUPPLIES 545 ,157


Division: 9204 CAPITAL PROJECTS


640121 LOANS 1,000,000 1,000,000

TOTAL SERVICES AND SUPPLIES 1,000,000 1,000,000

DIVISION TOTAL 1,000,000 1,000,000

TOTAL EXPENSES 545,157 1,000,000 1,000,000

FUND TOTAL !522,032) !982,000) 18,000 !983,000)

283



Object Descrletlon

FUND: 460 PARK DEVELOPMENT

REVENUES 450200 OTHER AGENCIES 470121 INTEREST EARNINGS 480101 PARK IN LIEU FEES

TOTAL REVENUES

Division: 5101 PARKS

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY


DIVISION TOTAL

TOTAL EXPENSES

FUND TOTAL

TOTAL REVENUES - ALL CAPITAL PRJT. FUNDS

TOTAL EXPENSES - ALL CAPITAL PRJT. FUNDS

NET - ALL CAPITAL PROJECTS FUNDS

Actual

284

2019

369

369

18,832

18,832

18,832

18,832

(18,463)

926,571

1,376,342

(449,771)

Amended Budget

2020

500

500

500

2,997,360

4,151,343

Projected 2020

750

750

750

1,005,913

950,343

(1,153,983) ___ 55~,5_7_0

Budget 2021

650

650

650

2,689,570

3,624,000

(934,430)

Enterprise Funds

Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - for these funds it is the intent of the City Council that the costs of providing goods or services to tbe general public on a continuing basis be financed or recovered primarily through user charges.

Water (501) -This fund is used to account for revenues and expenses associated with the treatment and distribution of potable water.

Wastewater (502) -This fund is used to account for revenues and expenses associated with the collection and treatment of wastewater.

Solid Waste (504) - This fund is used to account for revenue and expenditures associated with the collection and the disposal of solid waste.

Water Capacity Fees (511) - This fund is used to account for the collection of water capacity fees paid by developers.

Wastewater Capacity Fees (512) - This fund is used to account for the collection of wastewater capacity fees paid by developers.

Water Stabilization Fund (513)-This fund was set up to receive excess revenues to be utilized in meeting bond covenants for debt service ratios.

Wastewater Stabilization Fund (514)-This fund was set up to receive excess revenues to be utilized in meeting bond covenants for debt service ratios.

285


286

N CX) -.J

FUND

Operatinq Revenues: Charges for Current Services Interest

Total Operatina Revenue

Operatina Expenses: Personnel Services Supplies and services General and Administrative

Total Operatina Expenses

Ooeratina Income (loss)

Non-Operatinq Revenue (Expenses) Bond Proceeds Capital Outlay Debt Service Other Income Transfers In (Out)

Total Net Non-Operatina Rev. (Expenses)

Net Income (Loss)

Workina Capital - Julv 1

Working Capital - June 30

501

Water

8,845,000 120,000

8,965,000

2,440,627 2,345,014 1,000,000 5,785,641

3,179,359

-(3 ,129,350) (2,286,761 )

-

-

(5,416,111 )

(2,236,752)

16,433,020

14,196,268


ENTERPRISE FUNDS SUMMARY

502 504 511

Water Solid Capacity

Wastewater Waste fees

9,772,000 2,010,000 1,020,000 100,000 500 25,000

9,872,000 2,010,500 1,045,000

2,629,241 - -2,044,837 2,010,000 -1,000,000 - -5,674,078 2,010,000 -

4,197,922 500 1,045,000

- - -(9,374,200) - -(2,333,1 77) - -

- - -4,000,000 - -

(7,707,377) - -

(3,509,455) 500 1,045,000

12,970,371 87,885 4,152,039

9,460,916 88,385 5,197,039

512 513 514

Wastewater Water Wastewater Capacity Stabilization Stabilization

Fees Fund Fund Total

1,190,000 - - 22,837,000 40,000 22,000 22,000 329,500

1,230,000 22,000 22,000 23,1 66,500

- - - 5,069,868 - - - 6,399,851 - - - 2,000,000 - - - 13,469,719

1,230,000 22,000 22 ,000 9,696,781

- - - -- - - (1 2,503,550) - - - (4,619,938) - - - -

(4,000,000) - - -(4,000,000) - - (17,123,488)

(2 ,770,000) 22 ,000 22 ,000 (7,426,707)

3,779,201 3,424,812 3,419,567 44,266,895

1,009,201 3,446,812 3,441,567 36,840,188


288


ENTERPRISE FUNDS



FUND: 501 WATER UTILITY FUND

REVENUES 470101 WATER SALES 8,495,870 8,700,000 8,600,000 8,600,000 470102 WATER SVC INSTALLATION 65,045 20,000 39,000 30,000 470103 WATER - OTHER REVENUE 264,746 180,000 250,000 200,000 470113 OTHER INCOME 2,326,211 2,326,211 470121 INTEREST EARNINGS 255,639 120,000 120,000 120,000 470126 BOND PROCEEDS 470173 WATER BAD DEBT 14,941 15,000 30,000 15,000 470177 WATER-VIOLATION FINES 490101 OPERATING TRANSFER IN

TOTAL REVENUES 9,096,241 11,361,211 11,365,211 8,965,000

289


ENTERPRISE FUNDS




Division: 9510 WATER SYSTEM MAINTENANCE

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 273,263 263,501 321,650 330,153 510105 OVERTIME 8,462 15,000 11,000 10,000 520101 RETIREMENT 44,355 49,041 48,000 75,489 520104 GROUP HEAL TH INSURANCE 42,836 51,853 48,120 53,998 520105 WORKERS COMPENSATION 26,879 29,985 30,400 33,627 520106 DISABILITY INSURANCE 1,446 1,490 1,550 1,941 520107 UNEMPLOYMENT INSURANCE 5,498 5,929 6,250 6,878 520109 LIFE INSURANCE 23 56 40 618 520110 MEDICARE 3,889 3,821 4,650 4,787


SERVICES AND SUPPLIES 610101 ELECTRICITY 3,732 6,500 6,000 6,500 610103 TELEPHONE 1,388 4,500 17,000 13,000 610107 BOOKS & PERIODICALS 800 500 500 500 610109 MEETING & TRAVEL 6,457 7,000 650 7,000 610111 EQUIPMENT RENTAL 500 500 500 610113 PROFESSIONAL FEES (0) 8,746 11,000 12,000 12,500 610121 DUES & SUBSCRIPTIONS 400 400 200 610123 TRAINING 1,812 2,000 3,000 2,000 610125 UNIFORM RENTAL 3,098 6,000 5,000 5,000 610129 OTHER EXPENSE 4,136 4,000 4,000 4,000 620101 OFFICE SUPPLIES 1,849 1,200 1,200 1,200 620103 PRINTING 279 300 300 300 620105 COMPUTER SUPPLIES 358 1,000 1,000 1,000 620108 FLARES-BATTERIES-FILM 245 400 400 400 620109 FIRST AID SUPPLIES 165 300 300 300 620112 PROTECTIVE CLOTHING 2,767 3,600 3,600 3,600 620114 OTHER SAFETY SUPPLIES 1,987 2,000 2,000 2,000 620125 CHEMICALS-FERTILIZERS 620128 JANITORIAL SUPPLIES 1,159 2,500 2,500 2,500 620132 CONSTRUCTION MATERIAL 18,978 20,000 22,000 20,000 620139 PIPE FITTINGS 87,636 105,000 90,000 105,000 620140 SMALL TOOLS 5,090 5,000 5,000 5,000 630107 COMUNICATION EQUIP PMAINT 4,664 4,500 4,500 4,500 630112 GASOLINE & OIL 18,221 17,000 17,000 17,000 630115 OUTSIDE MAINTENANCE 1,477 2,000 2,000 2,000 630116 MOTOR VEHICLE EXPENSE 86,642 74,592 74,592 74,592

290


ENTERPRISE FUNDS




Division: 9510 WATER SYSTEM MAINTENANCE

640130 DEPRECIATION - BUILDINGS 6,707 640131 DEPRECIATION-IMPROVEMENTS 120,099 640132 DEPRECIATION-FURN.& FIXTURES 640133 DEPRECIATION-MACH.& EQUIP. 32,798 640134 DEPRECIATION-VEHICLES 37,473 640135 DEPRECIATION-OTHER ASSETS 2,362 640136 DEPRECIATION-IMPR.CONTRIB. 41,281


CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 720101 OFFICE MACHINES 7,067 1,000 980 720102 FURNITURE & FIXURES 1,500 720105 PORTABLE SHOP EQUIPMENT 9,120 9,120 6,000 720106 FIELD EQUIPMENT 15,015 35,000 720108 SAFETY EQUIPMENT 4,694 25,280 25,280 720109 COMPUTERS 2,424 4,500 4,500 720110 COMPUTER SOFTWARE 720111 COMMUNICATION EQUIPMENT 35,000 730102 TRUCKS 58,945 80,000 80,000 730104 HEAVY EQUIPMENT 298,543 152,720 180,000


DIVISION TOTAL 1,297,245 975,088 786,982 1,144,083

291


ENTERPRISE FUNDS




Division: 9511 WATER TREATMENT PLANT

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 765,200 695,027 808,450 845,235 510103 SALARIES TEMPORARY 120 510105 OVERTIME 16,772 50,000 20,000 20,000 520101 RETIREMENT 126,185 140,673 150,200 193,263 520103 SOCIAL SECURITY 7 520104 GROUP HEAL TH INSURANCE 134,133 126,950 144,500 145,808 520105 WORKERS COMPENSATION 79,960 76,453 86,200 87,042 520106 DISABILITY INSURANCE 3,842 3,634 4,050 5,025 520107 UNEMPLOYMENT INSURANCE 16,355 15,638 17,650 17,804 520109 LIFE INSURANCE 91 663 100 1,552 520110 MEDICARE 10,646 10,Q78 11,200 12,256

TOTAL PERSONNEL SERVICES 1,153,311 1,119,1 16 1,242,350 1,327,985

SERVICES AND SUPPLIES 610101 ELECTRICITY 303,540 450,000 442,000 450,000 610103 TELEPHONE 9,654 9,500 14,000 9,500 610105 LEASELINES 1,937 2,000 2,000 2,000 610106 ADVERTISING 3,000 2,000 3,000 610107 BOOKS & PERIODICALS 30 500 500 500 610109 MEETING & TRAVEL 5,525 4,000 4,000 4,500 610111 EQUIPMENT RENTAL 3,606 2,000 2,000 3,000 610113 PROFESSIONAL FEES (0) 136,848 246,900 180,000 250,000 610116 PROFESSIONAL FEES-LEGAL 610117 SOLID WASTE COLLECTIONS 750 750 750 610121 DUES & SUBSCRIPTIONS 2,369 4,000 3,000 4,000 610123 TRAIN ING 557 2,000 1,800 2,000 610125 UN IFORM RENTAL 5,627 8,000 6,500 8,000 610129 OTHER EXPENSE 14,137 13,750 13,750 13,750 610131 FILING FEES 20,000 10,000 20,000 620101 OFFICE SUPPLIES 7,783 6,000 6,000 6,000 620102 POSTAGE 2,006 1,500 1,500 2,000 620103 PRINTING 983 1,500 1,500 1,500 620109 FIRST AID SUPPLIES 620112 PROTECTIVE CLOTHING 5,653 3,500 3,500 3,500 620114 OTHER SAFETY SUPPLIES 1,282 3,500 3,500 3,500 620122 GROUNDS LANDSCAPING 1,437 1,200 1,200 2,000 620125 CHEMICALS-FERTILIZERS 26 750 750 750 620128 JANITORIAL SUPPLIES 8,179 5,500 5,500 5,500 620130 MAINTENANCE SUPPLIES 3,999 4,000 4,000 4,000 620131 PAINTING SUPPLIES 68 2,000 2,000 2,000 620132 CONSTRUCTION MATERIAL 22 7,000 7,000 7,000 620135 OTHER SUPPLIES 1,946 1,500 1,500 1,500

292


ENTERPRISE FUNDS




Division: 9511 WATER TREATMENT PLANT

620136 TREATMENT CHEMICALS 276,251 230,000 350,000 300,000 620137 LAB TESTS & SUPPLIES 50,834 40,000 45,000 40,000 620138 PURCHASED WATER 154,262 250,000 180,000 250,000 620139 PIPE FITTINGS 10,684 3,000 10,000 4,000 620140 SMALL TOOLS 1,108 2,000 2,000 2,000 620145 POSTAGE - WATER VIOLATION 630101 BUILDING MAINT. 484 1,500 1,500 1,500 630106 OFFICE MACHINES MAINT. 740 700 1,500 1,400 630107 COMMUNICATION EQUIPMENT MAINT. 17,618 15,000 16,000 15,000 630108 FIELD/SHOP EQUIP. MAINT. 2,625 2,500 2,500 2,500 630109 COMPUTER EQUIP. MAINT. 2,069 1,000 1,000 1,000 630111 OTHER FACILITY MAINT. 152,756 91,000 80,000 91,000 630112 GASOLINE & OIL 20,183 20,000 25,000 20,000 630115 OUTSIDE MAINTENANCE 500 500 500 630116 MOTOR VEHICLE EXPENSE 34,529 29,727 29,727 29,727 630117 METER MAINTENANCE 55,593 68,000 68,000 68,000 630120 WATER PUMPS MAINTENANCE 48,542 60,000 60,000 60,000 640110 INTEREST EXPENSE 1,192,891 1,159,568 1,159,568 1,114,434 640112 BANK CHARGES 4,743 8,600 6,000 8,600 640114 PRINCIPAL ON DEBT 1,091,740 1,134,492 1,134,492 1,172,327 640130 DEPRECIATION - BUILDINGS 9,561 640131 DEPRECIATION-IMPROVEMENTS 2,269,677 640133 DEPRECIATION-MACH.& EQUIP. 3,111 640134 DEPRECIATION-VEHICLES · 5,823 640135 DEPRECIATION-OTHER ASSETS 2,898 640138 BOND RELATED EXPENSES

TOTAL SERVICES AND SUPPLIES 5,925,936 3,921,937 3,893,037 3,992,238

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 656,868 1,080,000 200,000 2,745,000 710107 OTHER REAL PROPERTY-CAP FEES 2,326,211 2,326,211 720101 OFFICE MACHINES 5,000 4,900 720109 COMPUTERS 6,600 6,200 6,600 730102 TRUCKS 160,000 160,000

730104 HEAVY EQUIPMENT

TOTAL CAPITAL OUTLAY 656,868 3,577,811 2,697,311 2,751 ,600

DIVISION TOTAL 7,736,115 8,618,864 7,832,698 8,071,823

293


ENTERPRISE FUNDS




Division: 9512 WATER CUSTOMER SERVICE

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 156,644 147,660 142,150 153,787 510103 SALARIES TEMPORARY 6,453 16,228 7,200 15,736 510105 OVERTIME 966 1,400 1,000 1,400 520101 RETIREMENT 25,020 22,191 29,500 35,163 520103 SOCIAL SECURITY 181 440 976 520104 GROUP HEAL TH INSURANCE 25,535 22,031 23,200 23,680 520105 WORKERS COMPENSATION 16,227 18,028 15,800 18,008 520106 DISABILITY INSURANCE 764 830 800 940 520107 UNEMPLOYMENT INSURANCE 3,319 3,687 3,200 3,683 520109 LIFE INSURANCE 65 143 100 497 520110 MEDICARE 2,232 2,376 2,050 2,458


SERVICES AND SUPPLIES 610103 TELEPHON E 4,541 5,400 4,500 5,500 610109 MEETING & TRAVEL 1,813 3,500 500 3,500 610113 PROFESSIONAL FEES (0) 28,645 31,400 30,000 32,475 610114 PROFESSIONAL FEES /DPSOFT 610123 TRAINING 200 610125 UNIFORM RENTAL 610129 OTHER EXPENSE 94 1,000 1,000 1,000 610138 ONLINE FEES 47,132 46,775 25,000 57,000 620101 OFFICE SUPPLIES 2,373 3,500 3,500 3,500 620102 POSTAGE 46,988 48,400 50,000 48,790 620103 PRINTING 9,462 16,800 13,000 16,800 620105 COMPUTER SUPPLIES 1,275 2, 150 2, 150 2, 150 630106 OFFICE MACHINES MAINT 401 1,050 1,050 1,050 640112 BANK CHARGE 6,887 8,700 7,000 8,700 640116 BAD DEBT EXPENSE 36,041 40,000 30,000 40,000 640131 DEPRECIATION-IMPROVEMENTS 22,217 640136 DEPRECIATION-IMPR.CONTRIB.


CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 720101 OFFICE MACHINES 3,580 2,444 720102 FURNITURE & FIXTURES 1,225 720106 FIELD EQUIPMENT 720109 COMPUTERS 1,175 730102 TRUCKS


DIVISION TOT AL 449,055 448,093 393,140 476,793

294


ENTERPRISE FUNDS




Division: 9513 Pl OFFICE

SUPPLIES AND SERVICES 610103 TELEPHONE 610113 PROFESSIONAL FEES (0) 16,714 16,370 16,370 16,370 610115 PROFESSIONAL FEES - LOBBY 2,500 3,000 3,000 3,000 620103 PRINTING 349 2,490 2,490 2,490 630109 COMPUTER EQUIP. MAINT.

TOTAL SUPPLIES AND SERVICES 19,563 21,860 21,860 21,860

DIVISION TOTAL 19,563 21,860 21,860 21,860

295


ENTERPRISE FUNDS





PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 156,702 184,371 172,000 210,760 510103 SALARIES TEMPORARY 7,869 6,000 14,987 510105 OVERTIME 520101 RETIREMENT 30,979 30,475 37,000 47,779 520103 SOCIAL SECURITY 351 700 929 520104 GROUP HEAL TH INSURANCE 19,792 22,272 24,500 30,373 520105 WORKERS COMPENSATION 16,963 20,083 19,200 23,978 520106 DISABILITY INSURANCE 686 855 820 1,289 520107 UNEMPLOYMENT INSURANCE 3,470 4,108 4,000 4,904 520109 LIFE INSURANCE 101 433 100 551 520110 MEDICARE 2,374 2,647 2,600 3,273

520112 ER PENSION EXPENSE


SERVICES AND SUPPLIES 610103 TELEPHONE 1,000 4,500 4,900 610107 BOOKS & PERIODICALS 100 100 100 610108 AUTO REIMBURSEMENT 100 100 100 610109 MEETING & TRAVEL 35 800 600 800 610113 PROFESSIONAL FEES (0) 34,134 30,000 30,000 30,000 610121 DUES & SUBSCRIPTIONS 106 50 180 164 610123 TRAIN ING 21 1,000 500 1,000 610129 OTHER EXPENSE 58,853 5,400 63,000 63,206 620101 OFFICE SUPPLIES 1,196 2,500 2,500 1,250 620102 POSTAGE 342 600 600 300 620103 PRINTING 140 500 500 500 620105 COMPUTER SUPPLIES 846 3,350 3,350 2,000 620109 FIRST AID SUPPLIES 208 50 50 50 620128 JANITORIAL SUPPLIES 346 600 600 600 630106 OFFICE MACHINES MAINT. 342 150 150 150 630107 COMMUNICATION EQUIPMENT MAINT. 579 1,000 1,000 1,000 630109 COMPUTER EQUIP MAINT. 500 500 500


CAPITAL OUTLAY 720101 OFFICE MACHINES 720102 FURNITURE & FIXTURES 757 650 650 720109 COMPUTERS 2,642 720110 COMPUTER SOFTWARE 30,392 73,380 74,555 35,000 720111 COMMUNICATION EQUIPMENT 6,750


OTHER EXPENSES

820101 INTERFUND TRANSFER

TOTAL TRANSFER OUT

DIVISION TOTAL 370,226 386,974 450,355 487,193

296


ENTERPRISE FUNDS




Division: 9519 OVERHEAD

810102 OVERHEAD 945,007 1,000,000 1,070,000 1,000,000

DIVISION TOT AL 945,007 1,000,000 1,070,000 1,000,000

TOT AL EXPENSES 10,817,211 11,450,879 10,555,035 11,201,752

FUND TOTAL (1,720,970) !89,668) 810,176 (2,236,752)

297


ENTERPRISE FUNDS



FUND: 502 WASTEWATER UTILITY

REVENUES 470105 WASTEWATER TRTMT FEES 9,651,911 9,760,000 9,760,000 9,760,000 470106 WASTEWATER CONNECTIONS 14,130 10,000 13,000 10,000 470107 WASTEWATER - OTHER REVENUE 11 ,980 2,000 3,000 2,000 470113 OTHER INCOME 470121 INTEREST EARN INGS 234,465 100,000 100,000 100,000 470126 BOND PROCEEDS 560,000 490101 OPERATING TRANSFER IN 4,900,000 2,000,000 4,000,000

450400 STATE GRANTS 2,431,887

TOTAL REVENUES 12,344,373 14,772,000 12,436,000 13,872,000

298

Object Description


Division: 9411 WASTEWATER CAPACITY

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 730102 TRUCKS


DIVISION TOTAL


ENTERPRISE FUNDS

299

Actual 2019

Amended Budget

2020

4,900,000

4,900,000

4,900,000

Projected 2020

2,000,000

2,000,000

2,000,000

Budget 2021

4,000,000

4,000,000

4,000,000


ENTERPRISE FUNDS




Division: 9520 WWTR SYSTEM MAINTENANCE

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 288,117 267,505 343,000 343,235 510105 OVERTIME 11,101 14,000 20,000 14,000 520101 RETIREMENT 46,884 54,143 58,600 78,481 520104 GROUP HEAL TH INSURANCE 51,040 51,959 49,000 54,354 520105 WORKERS COMPENSATION 28,654 29,426 33,000 36,085 520106 DISABILITY INSURANCE 1,545 1,622 1,660 2,083 520107 UNEMPLOYMENT INSURANCE 5,861 6,019 6,700 7,381 520109 LIFE INSURANCE 23 56 30 663 520110 MEDICARE 4,137 3,879 5,100 4,977

TOTAL PERSONNEL SERVICES 437,362 428,609 517,090 541 ,259

SERVICES AND SUPPLIES 610103 TELEPHONE 4,181 4,700 19,000 12,000 610107 BOOKS & PERIODICALS 186 250 250 250 610109 MEETING & TRAVEL 918 2,000 2,600 2,000 610111 EQUIPMENT RENTAL 500 500 500 610113 PROFESSIONAL FEES (0) 6,441 4,480 10,000 12,500 610121 DUES & SUBSCRIPTIONS 100 300 300 300 610123 TRAINING 791 500 500 1,000 610129 OTHER EXPENSE 998 1,000 1,000 1,000 620101 OFFICE SUPPLIES 594 600 600 600 620103 PRINTING 88 400 400 . 400 620108 FLARES-BATTERIES-FILM 88 200 200 200 620114 OTHER SAFETY SUPPLIES 693 700 700 700 620128 JANITORIAL SUPPLIES 412 200 200 200 620132 CONSTRUCTION MATERIAL 7,859 8,000 16,000 8,500 620136 TREATMENT CHEMICALS 2,994 2,500 2,500 2,500 620139 PIPE FITTINGS 4,829 11,000 11,000 11,000 620140 SMALL TOOLS 1,824 2,500 2,500 2,500 630107 COMMUNICATION EQUIPMENT MAINT. 1,518 1,400 1,400 1,600 630108 FIELD/SHOP EQUIP. MAINT. 3,929 5,000 4,000 5,000 630109 COMPUTER EQUIP. MAINT. 630111 OTHER FACILITY MAINT. 630112 GASOLINE & OIL 9,810 12,500 13,000 12,500 630114 PARTS 630116 MOTOR VEH ICLE EXPENSE 49,816 42,887 42,887 42,887 640130 DEPRECIATION - BUILDINGS 6,474 640131 DEPRECIATION-IMPROVEMENTS 666,544 640132 DEPRECIATION-FURN.& FIXTURES 640133 DEPRECIATION-MACH.& EQUIP. 39,552 640134 DEPRECIATION-VEHICLES 44,401 640135 DEPRECIATION-OTHER ASSETS 4,549 640136 DEPRECIATION-IMPR.CONTRIB. 7,919


300


ENTERPRISE FUNDS




Division: 9520 WWTR SYSTEM MAINTENANCE

CAPITAL OUTLAY 710106 OTHER REAL PROPERTY 1,228,000 720101 OFFICE MACHINES 7,067 720102 FURNITURE & FIXTURES 720105 PORTABLE SHOP EQUIPMENT 9,120 9,120 6,000 720106 FIELD EQUIPMENT 9,998 11,670 11 ,670 35,000 720108 SAFETY EQUIPMENT 4,990 5,000 5,000 5,000 720109 COMPUTERS 7,000 3,000 4,000 720110 COMPUTER SOFTWARE 720111 COMMUNICATION EQUIPMENT 35,000 730102 TRUCKS 44,236 85,000 85,000 85,000 730104 HEAVY EQUIPMENT 98,731 145,000 145,000 175,000

TOTAL CAPITAL OUTLAY 165,022 262,790 258,790 1,573,000

DIVISION TOTAL 1,469,892 793,016 905,417 2,232,396

301


ENTERPRISE FUNDS




Division: 9521 WWTR TREATMENT PLANT

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 909,675 941,409 914,100 937,585 510103 SALARIES - TEMPORARY 34,564 6,900 510105 OVERTIME 40,516 43,000 50,100 43,000 520101 RETIREMENT 159,466 184,176 190,500 214,379 520104 GROUP HEAL TH INSURANCE 155,075 149,424 158,300 159,446 520105 WORKERS COMPENSATION 95,385 103,555 97,500 95,004 520106 DISABILITY INSURANCE 4,209 4,675 4,450 5,484 520107 UNEMPLOYMENT INSURANCE 19,510 21 ,182 20,000 19,433 520109 LIFE INSURANCE 91 204 100 1,664 520110 MEDICARE 13,322 13,651 13,500 13,595

TOTAL PERSONNEL SERVICES 1,431,813 1,461 ,276 1,455,450 1,489,590

SERVICES AND SUPPLIES 610101 ELECTRICITY 322,201 360,000 380,000 360,000 610102 NATURAL GAS 2,713 18,000 3,700 10,000 610103 TELEPHONE 6,160 7,000 11 ,000 10,000 610104 WATER 707 800 800 800 610106 ADVERTISING 200 300 200 610107 BOOKS & PERIODICALS 91 1,000 900 1,000 610108 AUTO REIMBURSEMENT 180 50 50 50 610109 MEETING & TRAVEL 5,573 . 6,000 8,200 6,000 610111 EQUIPMENT RENTAL 2,760 2,000 2,000 2,000 610113 PROFESSIONAL FEES (0) 120,685 215,000 175,000 220,000 610121 DUES & SUBSCRIPTIONS 2,683 2,500 2,500 2,500 610123 TRAIN ING 6,801 6,000 6,000 7,000 610125 UNIFORM RENTAL 5,506 6,500 6,000 6,500 610129 OTHER EXPENSE 9,599 7,000 7,000 7,000 610131 FILING FEES 1,400 60,000 40,000 60,000 620101 OFFICE SUPPLIES 4,305 5,000 4,800 5,000 620102 POSTAGE 2,067 1,000 1,000 2,000 620105 COMPUTER SUPPLIES 1,273 1,500 1,500 1,500 620108 FLARES-BATTERIES-FILM 341 350 700 400 620109 FIRST AID SUPPLIES 96 250 250 250 620112 PROTECTIVE CLOTHING 4,780 5,000 5,000 5,000 620128 JANITORIAL SUPPLIES 10,787 10,000 10,000 10,000 620130 MAINTENANCE SUPPLIES 3,660 7,500 7,500 7,500 620131 PAINTING SUPPLIES 1,510 1,500 1,500 1,500 620132 CONSTRUCTION MATERIAL 1,140 2,500 2,500 2,500 620136 TREATMENT CHEMICALS 248,715 240,000 290,000 250,000 620137 LAB TESTS & SUPPLIES 71 ,718 85,000 85,000 100,000

302


ENTERPRISE FUNDS




Division: 9521 WWTR TREATMENT PLANT

620140 SMALL TOOLS 949 1,000 1,000 1,000 630101 BUILDING MAINT. 2,676 2,500 2,500 2,500 630103 GROUND/LANDSCAPING MAINT 20,728 23,000 23,000 23,000 630106 OFFICE MACHINES MAINT. 1,277 1,500 1,500 1,500 630107 COMMUNICATION EQUIPMENT MAINT. 11,055 11,300 11,300 11,300 630108 FIELD/SHOP EQUIP. MAINT. 385,751 350,000 350,000 350,000 630109 COMPUTER EQUIP. MAINT. 301 500 500 500 630112 GASOLINE & OIL 22,838 30,000 25,000 30,000 630113 TIRES & BATTERIES 658 1,000 1,000 2,000 630116 MOTOR VEHICLE EXPENSE 57,014 49,085 49,085 49,085 640110 INTEREST EXPENSE 1,029,153 999,572 999,572 955,427 640112 BANK CHARGES 11,003 14,000 12,000 14,000 640114 PRINCIPAL ON DEBT 1,292,954 1,335,243 1,335,243 1,377,750 640130 DEPRECIATION - BUILDINGS 1,135,324 640131 DEPRECIATION-IMPROVEMENTS 640132 DEPRECIATION-FURNITURE & FIXTURE 1,259 640133 DEPRECIATION-MACH.& EQUIP. 12,464 640134 DEPRECIATION-VEHICLES 12,834 640135 DEPRECIATION-OTHER ASSETS 1,927 640136 DEPRECIATION-IMPR.CONTRIB. 77,550 640138 BOND RELATED EXPENSES


CAPITAL OUTLAY 710102 ARCH/ENGINEERING 130,000 710104 LAND 30,000 710105 BUILDING 10,000 10,000 710106 OTHER REAL PROPERTY 15,034 3,045,000 1,259,500 3,392,000 720101 OFFICE MACHINES 4,870 720102 FURNITURE & FIXTURES 720104 FIXED SHOP EQUIPMENT 720105 PORTABLE SHOP EQUIPMENT 720106 FIELD EQUIPMENT 15,000 15,360 15,000 720108 SAFETY EQUIPMENT 15,000 15,000 10,000 720109 COMPUTERS 10,700 710111 COMMUNICATION EQUIPMENT 50,000 730102 TRUCKS 180,000 110,000 730104 HEAVY EQUIPMENT

TOTAL CAPITAL OUTLAY 19,904 3,265,000 1,289,860 3,757,700

DIVISION TOT AL 6,366,883 8,596,626 6,610,210 9,144,052

303


ENTERPRISE FUNDS




Division: 9522 WWTR CUSTOMER SERVICE

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 65,394 64,400 61 ,000 65,909 510103 SALARIES TEMPORARY 2,766 6,956 3,100 6,744 510105 OVERTIME 322 600 350 600 520101 RETIREMENT 10,576 9,615 12,750 15,070 520103 SOCIAL SECURITY 78 200 418 520104 GROUP HEAL TH INSURANCE 10,929 8,471 10,000 10,149 520105 WORKERS COMPENSATION 6,948 4,723 6,750 7,718 520106 DISABILITY INSURANCE 327 332 320 403 520107 UNEMPLOYMENT INSURANCE 1,421 1,605 1,400 1,579 520109 LIFE INSURANCE 28 76 30 213 520110 MEDICARE 930 1,035 900 1,053


SERVICES AND SUPPLIES 610109 MEETING & TRAVEL 133 1,500 500 1,500 610113 PROFESSIONAL FEES (0) 16,676 17,800 17,800 18,475 610129 OTHER EXPENSE 43 500 500 500 610138 ONLINE FEES 47,132 46,775 46,775 57,000 620101 OFFICE SUPPLIES 1,125 1,500 1,500 1,500 620102 POSTAGE 20,138 20,800 22,000 20,910 620103 PRINTING 4,055 7,200 6,000 7,200 620105 COMPUTER SUPPLIES 546 900 900 900 630106 OFFICE MACHINES MAINT. 401 500 500 500 640112 BANK CHARGES 6,887 8,700 7,000 8,700 640116 BAD DEBT EXPENSE 47,390 50,000 45,000 50,000


CAPITAL OUTLAY

710106 OTHER REAL PROPERTY 2,444 2,444 720101 OFFICE MACHINES 3,498 1,225 1,225 720109 COMPUTERS 1,175 1,175


DIVISION TOT AL 247,743 258,832 250,119 277,041

304


ENTERPRISE FUNDS




Division: 9523 Pl OFFICE

SERVICES AND SUPPLIES 610103 TELEPHONE 610113 PROFESSIONAL FEES (0) 16,705 16,370 16,370 16,370 610115 PROFESSIONAL FEES - LOBBY 2,500 3,000 3,000 3,000 620103 PRINTING 349 2,490 2,490 2,490 630109 COMPUTER EQUIP. MAINT.


CAPITAL OUTLAY

720101 OFFICE MACHINES


DIVISION TOT AL 19,554 21,860 21,860 21,860

Division: 9524 GRANT PROJECT

CAPITAL OUTLAY

710106 OTHER REAL PROPERTY 1,631,887

TOTAL CAPITAL OUTLAY 1,631,887

DIVISION TOTAL 1,631,887

305


ENTERPRISE FUNDS




Division: 9525 ENVIRONMENTAL COMPLIANCE

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 52,833 53,471 25,000 95,186 51 0103 SALARIES TEMPORARY 510105 OVERTIME 831 3,000 1,000 3,000 520101 RETIREMENT 8,939 10,823 8,400 21,764 520104 GROUP HEAL TH INSURANCE 12,175 8,067 12,700 25,550 520105 WORKERS COMPENSATION 5,812 5,882 3,050 10,072 520106 DISABILITY INSURANCE 316 312 200 581 520107 UNEMPLOYMENT INSURANCE 1,189 1,203 650 2,060 520109 LIFE INSURANCE 202 520110 MEDICARE 688 775 450 1,380


SERVICES AND SUPPLIES 610104 WATER 25 100 40 100 610106 ADVERTISING 1,500 300 1,000 610107 BOOKS & PERIODICALS 176 2,000 500 1,000 610108 AUTO REIMBURSEMENT 50 100 500 100 610109 MEETING & TRAVEL 1,352 1,500 1,400 3,000 610113 PROFESSIONAL FEES (0) 15,424 40,000 40,000 40,000 610121 DUES & SUBSCRIPTIONS 1,498 1,500 1,500 1,500 610123 . TRAINING 1,969 2,000 . 2,000 2,000 610129 OTHER EXPENSE 1,413 1,500 1,500 1,500 610131 FILING FEES 14,230 15,000 15,000 15,000 620101 OFFICE SUPPLIES 580 1,000 1,000 1,000 620102 POSTAGE 11 2,500 2, 500 250 620105 COMPUTER SUPPLIES 63 500 500 500 620108 FLARES-BATTERIES-FILM 460 500 500 500 62011 2 PROTECTIVE CLOTHING 250 250 350 630109 COMPUTER EQU IP. MAINT. 250 250 250


DIVISION TOTAL 120,034 153,733 119,190 227,845

306


ENTERPRISE FUNDS




Division: 9526 2014 REVENUE BONDS

CAPITAL OUTLAY 710102 ARCH/ENGINEERING 710106 OTHER REAL PROPERTY 3,977,020 987,600 560,000 720106 FIELD EQUIPMENT

TOTAL CAPITAL OUTLAY 3,977,020 987,600 560,000

DIVISION TOTAL 3,977,020 987,600 560,000

307


ENTERPRISE FUNDS





PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 155,140 177,381 150,500 175,117 510103 SALARIES TEMPORARY 7,869 15,000 44,960 510105 OVERTIME 2,906 800 800 520101 RETIREMENT 30,080 30,007 34,000 46,539 520103 SOCIAL SECURITY 351 750 929 520104 GROUP HEAL TH INSURANCE 21 ,567 23,480 23,800 27,886 520105 WORKERS COMPENSATION 16,995 19,342 18,000 23,676 520106 DISABILITY INSURANCE 738 902 750 1,081 520107 UNEMPLOYMENT INSURANCE 3,476 3,956 3,700 4,843 520109 LIFE INSURANCE 86 407 100 519 520110 MEDICARE 1,651 2,550 2,000 3,191



SERVICES AND SUPPLIES 610103 TELEPHONE 200 4,500 4,900 610107 BOOKS & PERIODICALS 100 100 100 610109 MEETING & TRAVEL 35 800 800 800 610113 PROFESSIONAL FEES (0) 34,132 30,000 30,000 30,000 610121 DUES & SUBSCRIPTIONS 105 150 150 314 610123 TRAINING 51 500 500 500 610129 OTHER EXPENSE 58,853 54,000 54,000 62,206 620101 OFFICE SUPPLIES 1,722 2,500 2,500 1,250 620102 POSTAGE 342 500 500 350 620103 PRINTING 140 500 500 500 620105 COMPUTER SUPPLIES 569 2,350 2,350 2,000 620109 FIRST AID SUPPLIES 208 100 100 100 620128 JANITORIAL SUPPLIES 361 600 600 600 630106 OFFICE MACHINES MAINT. 367 400 400 400 630107 COMMUNICATION EQUIPMENT MAINT. 1,619 1,000 1,000 1,000 630109 COMPUTER EQUIP. MAINT. 1,000 1,000 1,000


CAPITAL OUTLAY 720101 OFFICE MACHINES 720102 FURNITURE & FIXTURES 757 650 645 720106 FIELD EQUIPMENT 720109 COMPUTERS 2,642 22,160 22,160 720110 COMPUTER SOFTWARE 30,392 73,380 74,555 35,000 720111 COMMUNICATION EQUIPMENT 8,500


OTHER EXPENSES

820101 INTERFUND TRANSFERS


DIVISION TOT AL 373,154 449,715 445,760 478,261

308


ENTERPRISE FUNDS




Division: 9529 OVERHEAD

810102 OVERHEAD 969,772 1,000,000 880,000 1,000,000

DIVISION TOTAL 969,772 1,000,000 880,000 1,000,000

TOTAL EXPENSES 15,175,939 17,161,382 11,792,556 17,381,455

FUND TOTAL (2,831,565) (2,389,382) 643,444 (3,509,455)

309


ENTERPRISE FUNDS



FUND: 504 SOLID WASTE

REVENUES 470108 SOLID WASTE COLLECTIONS 1,940,265 1,935,000 2,005,000 2,010,000 470121 INTEREST EARNINGS 3,660 500 1,000 500 470113 OTHER INCOME 72,000

TOTAL REVENUES 2,015,925 1,935,500 2,006,000 2,010,500

Division : 9540 SOLID WASTE

SERVICES AND SUPPLIES 610117 SOLID WASTE COLLECTIONS 1,725,348 1,729,500 1,800,000 1,800,000 610129 OTHER EXPENSE 209,178 193,500 199,000 200,000 640116 BAD DEBT EXPENSE 12,584 12,000 7,000 10,000


DIVISION TOTAL 1,947,110 1,935,000 2,006,000 2,010,000

TOTAL EXPENSES 1,947,110 1,935,000 2,006,000 2,010,000

FUND TOTAL 68,815 500 500

310


ENTERPRISE FUNDS



FUND: 511 WATER CAPACITY FEES

REVENUES 470121 INTEREST EARNINGS 46,894 25,000 25,000 25,000 480103 WATER CAPACITY FEES 664,059 690,000 450,000 1,020,000

TOTAL REVENUES 710,953 715,000 475,000 1,045,000

FUND TOTAL 710,953 715,000 475,000 1,045,000

311


ENTERPRISE FUNDS



FUND: 512 WASTEWATER CAPACITY FEES

REVENUES 470121 INTEREST EARNINGS 73,204 41,000 33,000 40,000 480104 WASTEWATER CAPACITY FEES 248,810 780,000 540,000 1,190,000

TOTAL REVENUES 322,014 821,000 573,000 1,230,000


820101 INTERFUND TRANSFERS 4,900,000 2,000,000 4,000,000

DIVISION TOT AL 4,900,000 2,000,000 4,000,000

TOT AL EXPENSES 4,900,000 2,000,000 4,000,000

FUND TOTAL 322,014 !4,079,000) p,427,000) !2,770,000)

312


ENTERPRISE FUNDS



FUND: 513 WATER STABILIZATION FUND

REVENUES 470121 INTEREST EARNINGS 48,685 28,000 21,000 22,000 490101 TRANSFERS IN

TOTAL REVENUES 48,685 28,000 21,000 22,000

FUND TOTAL 48,685 28,000 21,000 22,000

313


ENTERPRISE FUNDS

Amended Actual Budget Projected

Object Descrietion 2019 2020 2020

FUND: 514 WASTEWATER STABILIZATION FUND

REVENUES 470121 INTEREST EARNINGS 48,610 28,000 21,000 490101 TRANSFERS IN

TOTAL REVENUES 48,610 28,000 21,000

FUND TOTAL 48,610 28,000 21,000

24,586,801 29,660,711 26,897,211 TOTAL REVENUES - ALL ENTERPRISE FUNDS

TOTALEXPENSES - ALLENTERPruSEFUNDS

NET-ALLENTERPruSEFUNDS

27,940,260 35,447,261 26,353,591

(3,353,458) (5,786,550) 543,620

314

Budget 2021

22,000

22,000

22,000

27,166,500

34,593,207

(7,426,707)

Internal Services Funds

Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City on a cost reimbursement basis.

Workers' Compensation (601) - This fund is used to account for the revenue and expenses associated with providing Workers' Compensation benefits.

Post Employment Benefits (602) - This fund is used to account for the revenue and expenses associated with providing unemployment benefits.

Group Health Insurance (603) - This fund is used to account for the revenue and expenses associated with providing group health benefits.

Motor Vehicle (604) - This fund is used to account for costs of operating and maintaining automotive equipment used by City departments.

GASB 45 (605) - This fund is used to account for GASB 45 related funding requirements.

PARS Trust (606) - This trust was set up to fund the City's supplemental pension obligation.

315


316

Fund No.

Operating Revenues: Other Agencies Interest Revenue

Total Operating Revenues

Operating Expenses: Personnel Services Supplies and Expenses Capital Outlay (.,.) _,_

---.J Total Operating Expenses

Operating lncome(loss)

Non-Operating Revenues Transfers Out Transfers In

Total Net Non-Operatin!=J (Expenses)

Net Income (Loss)




INTERNAL SERVICE FUNDS SUMMARY

601 602 603 604 Post

Workers' Employment Group Health Motor Compensation Benefits Insurance Vehicle

$ 1,880,000 $ 366,000 $ 3,672,000 $ 474,500 7,000 6 ,000 30,000 800

1,887,000 372,000 3,702,000 475,300

- 341 ,000 - 246,062 1,722,508 210,000 4,188,500 213,900

- - - 56,500

1,722,508 551,000 4,188,500 516,462

164,492 (179,000) (486,500) (41,162)

- - - -- - - -

- - - -

164,492 (179,000) (486,500) (41,162)

2,266,560 680,493 3,099,408 51,025

2,431 ,052 501 ,493 2,612,908 9,863

605 606

GASB45 PARS TRUST Total

$ - $ - $ 6,392,500 10,000 - 53,800

10,000 - 6,446,300

- - 587,062 - - 6,334,908 - - 56,500 - - 6,978,470

10,000 - (532,170)

0 - -- - -

- - -

10,000 - (532,170)

70 ,069 1,500,000 7,667,555

80,069 1,500,000 7,135,385


318





FUND: 601 WORKER'S COMPENSATION

REVENUES 450200 OTHER AGENCIES 1,648,546 1,844,560 1,740 ,000 1,800,000 470121 INTEREST EARNINGS 24,612 10,000 7,000 7,000 470115 WORKER'S COMP RECOVERY 107,656 60,000 138,000 80,000

TOTAL REVENUES 1,780,814 1,914,560 1,885,000 1,887,000

Division: 9610 WORKER'S COMP

SERVICES AND SUPPLIES 610129 OTHER EXPENSE 5,000 2,000 4,000 640103 PRIMARY DEPOSITS 1,730,878 1,858,531 1,858,531 1,695,508 640117 WC CLAIMS 22,720 20,000 24,000 23,000


DIVISION TOTAL 1,753,598 1,883,531 1,884,531 1,722,508

TOTAL EXPENSES 1,753,598 1,883,531 1,884,531 1,722,508

FUND TOTAL 27,216 31,029 469 164,492

319





FUND: 602 POST EMPLOYMENT BENEFITS

REVENUES 450200 OTHER AGENCIES 335,748 376,575 355,000 366,000 470121 INTEREST EARNINGS 14,006 9,000 6,000 6,000

TOTAL REVENUES 349,754 385,575 361,000 372,000

Division: 9620 UNEMPLOYMENT

SERVICES AND SUPPLIES 610113 PROFESSIONAL FEES/OTHER 16,465 20,000 20,000 20,000 640118 UNEMPLOYMENT BENEFITS 60,505 70,000 110,000 110,000


DIVISION TOTAL 76,970 90,000 130,000 130,000

Division: 9621 LEAVE PAY

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 115,914 100,000 100,000 100,000 510102 SALARIES PERMANENT SWORN 73,742 100,000 120,000 100,000 520104 GROUP HEAL TH INSURANCE 9,806 9,000 6,000 9,000 510108 SICK LEAVE PAYOFF 30,000 520109 LIFE INSURANCE 31 30 520110 MEDICARE 2,079 2,000 2,600 2,000

TOTAL PERSONNEL SERVICES 201 ,572 241 ,030 228,600 211 ,000

DIVISION TOTAL 201,572 241,030 228,600 211,000

Division: 9622 RETIREE'S MEDICAL

SERVICES AND SUPPLIES 610136 RETIREE'S MEDICAL 199,050 220,000 210,000 210,000

TOTAL SERVICES AND SUPPLIES 199 050 220,000 210,000 210,000

DIVISION TOTAL 199,050 220,000 210,000 210,000

TOTAL EXPENSES 477,592 551,030 568,600 551,000

FUND TOTAL !127,838) !165,455) !207,600) !179,000)

320





FUND: 603 GROUP HEAL TH TRUST

REVENUES 470121 INTEREST EARNINGS 54,208 35,000 26,000 30,000 470113 OTHER INCOME 220,780 195,000 274,000 200,000 470145 INS. PREM. - MEDICAL 3,212,217 3,180,000 3,349,000 3,340,000 470146 INS. PREM. - VISION 32,146 31 ,000 34 ,000 32,000 470147 INS. PREM. - EAP 97,419 97,000 102,000 100,000 470148 INS. PREM. - ADMIN.

TOTAL REVENUES 3,616,770 3,538,000 3,785,000 3,702,000

Division: 9630 GROUP HEAL TH

SERVICES AND SUPPLIES 610129 OTHER EXPENSE 1 10,000 2,000 6,000 640104 MEDICAL CLAIMS 3,644 ,202 3,350,000 4,085,000 4,000,000 640105 VISION CLAIMS 34,823 40,000 43,200 43,200 640106 EAP EXPENSE 92,436 93,000 95 ,240 95,300 640107 GROUP HEAL TH ADMIN. 44,000 45,000 44,000 44,000


DIVISION TOTAL 3,815,462 3,538,000 4,269,440 4,188,500

TOTAL EXPENSES 3,815,462 3,538,000 4,269,440 4,188,500

FUND TOTAL !198,692) !484,440) (486,500)

321





FUND: 604 MOTOR VEHICLE FUND

REVENUES 450200 OTHER AGENCIES 556,962 474,500 474,500 474,500 470121 INTEREST EARN INGS 2,348 500 800 800

TOTAL REVENUES 559,310 475,000 475,300 475,300

Division: 9640 MOTOR VEHICLE

PERSONNEL SERVICES 510101 SALARIES PERMANENT NON-SWORN 147,496 153,997 138,000 153,039 510105 OVERTIME 2,744 1,000 2,400 1,500 520101 RETIREMENT 21,403 19,575 29,450 34,992 520104 GROUP HEAL TH INSURANCE 26,153 34,973 24,600 32 ,897 520105 WORKERS COMPENSATION 16,000 16,940 15,000 16,636 520106 DISABILITY INSURANCE 861 961 800 960 520107 UNEMPLOYMENT INSURANCE 3,273 3,465 3,020 3,403 520109 LIFE INSURANCE 23 56 20 416 520110 MEDICARE 2,104 2,233 2,000 2,219



SERVICES AND SUPPLIES 610101 ELECTRICITY 5,055 6,000 6,220 6,000 610102 NATURAL GAS 150 250 270 250 610103 TELEPHONE 204 260 1,700 1,700 610107 BOOKS & PERIODICALS 100 250 100 150 610109 MEETING & _TRAVEL 117 250 820 750 610113 PROFESSIONAL FEES (0) 3,857 2,600 4,970 3,500 610121 DUES & SUBSCRIPTIONS 2,604 2,600 2,600 2,600 610123 TRAINING 704 1,000 600 3,000 610125 UNIFORM RENTAL 1,016 1,400 1,230 1,400 610129 OTHER EXPENSE 1,600 1,200 1,200 1,200 620101 OFFICE SUPPLIES 512 800 800 800 620103 PRINTING 1,152 400 400 400 620105 COMPUTER SUPPLIES 300 500 300 500 620108 FLARES-BATTERIES-FILM 200 200 200 620109 FIRST AID SUPPLIES 125 500 400 400 620112 PROTECTIVE CLOTHING 1,152 500 500 500 620127 OTHER SUPPLIES 343 1,200 2,400 1,200 620128 JANITORIAL SUPPLIES 1,574 3,000 2,400 2,500 620130 MAINTENANCE SUPPLIES 36 600 400 300

322





FUND: 604 MOTOR VEHICLE FUND

Division: 9640 MOTOR VEHICLE

620140 SMALL TOOLS 1,662 2,500 2,000 2,000 630101 BUILDING MAINT. 3,135 2,500 2,500 2,500 630106 OFFICE MACHINES MAINT. 150 100 630107 COMMUNICATION EQUIPMENT MAINT. 1,065 4,000 3,000 2,500 630108 FIELD/SHOP EQUIP. MAINT. 230 3,000 3,000 2,500 630109 COMPUTER EQUIP. MAINT. 500 300 200 630111 OTHER FACILITY MAINT. 925 750 700 750 630112 GASOLINE & OIL 12,371 9,000 9,000 9,000 630113 TIRES & BATTERIES 44,660 48,000 48,000 48,000 630114 PARTS 93,642 90,000 90,000 90,000 630115 OUTSIDE MAINTENANCE 37,171 29,000 29,000 29,000


CAPITAL OUTLAY 720104 FIXED SHOP EQUIPMENT 31 ,000 720105 PORTABLE SHOP EQUIPMENT 10,385 10,000 10,000 720109 COMPUTERS 15,000 720110 COMPUTER SOFTWARE 720111 COMMUNICATION EQUIPMENT 10,500 730102 TRUCKS 61,946 730104 HEAVY EQU IPMENT 90,000 87 ,000

TOAL CAPITAL OUTLAY 72,331 100,000 97,000 56,500

DIVISION TOTAL 507,850 546,110 527,300 516,462

TOTAL EXPENSES 507,850 546,110 527,300 516,462

FUND TOTAL 51,460 (71,110) (52,000) (41,162)

323





FUND: 605 GASB 45

REVENUES 470121 INTEREST EARNINGS 49,732 35,000 10,000 10,000 490101 TRANSFERS IN

TOTAL REVENUES 49,732 35,000 10,000 10,000


820101 INTERFUND TRANSFERS 2,000,000 1,500,000 1,500,000

DIVISION TOTAL 2,000,000 1,500,000 1,500,000

TOTAL EXPENSES 2,000,000 1,500,000 1,500,000

FUND TOTAL (1,950,268) (1,465,000) (1,490,000) 10,000

TOTAL REVENUES - ALL INTERNAL SVC FUNDS 6,356,380 6,348,135 6,516,300 6,446,300

TOTAL EXPENSES - ALL INTERNAL SVC FUNDS 8,554,502 8,018,671 8,749,871 6,978,470

NET - ALL INTERNAL SVC FUNDS (2,198,122) !1,670,536) (2,233,571) (532,170)

324

oa s,

Acco___ is e ts,

U coming Year Action ans,

Sig · cant ge C anges

a

Service Level

e art e t

325


326

CITY COUNCIL

FISCAL YEAR 2020 ACCOMPLISHMENTS

• Adopted a balanced budget • Serve on various task forces: City Charter Task Force, Community Enhancement Task

Force; Public Safety Task Force (Infrastructure); Friends of Community Services Foundation Board; City Manager Appointment Task Force; Measure P Working Group

• Served as representatives on regional boards and commissions including the Imperial County Transportation Commission (ICTC), LT A, SAFE, IVRMA; Air Pollution Control District Advisory Board; Imperial County Film Commission; El Centro Chamber of Commerce Board of Directors; El Centro Regional Medical Center (ECRMC) Board of Trustees; ECRMC Board Committees: Finance, Board Quality, Planning and Strategic Governance; United Way Emergency Food & Shelter Committee; Citizens Advisory Committee (Centinela State Prison); California Joint Powers Insurance Authority; Airport Advisory Committee; and Measure P Work Groups

• El Centro City Council Representative continues to serve as our District 1 representative to the Southern California Association of Governments (SCAG)

• El Centro City Council Representatives serve as the Imperial County Division Representative on the League of California Cities Board of Directors

• El Centro City Council Representatives serve as the City's Liaisons with the Mexican Consulate

• El Centro City Council Representation on the Local Agency Formation Commissions (LAFCO)

• El Centro City Council Representative serves as the ICTC Representative on the California Association of Council of Government (CALCOG)

• Encourage Council Development and Learning • Award for Financial Reporting Achievement • El Centro Aquatic Center Ribbon Cutting • Stark Field Playground • Street Overlay and City Parking Lots • Bucklin Park Improvements • Approved second and third round of Measure P projects • La Brucherie A venue and Main Street Intersection Widening and Signal Lights

FISCAL YEAR 2021 ACTION PLAN

• Maximize cooperation and collaboration with other governmental agencies, i.e. , county, cities, schools, special districts, ICTC, L TA, SCAG, Caltrans, IVROP

• Facilitate events and community services activities that promote and encourage active civic and cultural engagement

• Develop and implement productive and efficient practices for municipal governments in all areas, including finance and accounting, employment and training, leadership

327

development and succession planning, risk management, planning and zoning, public safety, parks and recreation, library services and economic development

• Foster and encourage employee participation in transparent and innovative discussions regarding the budget

• Maximize participation in available federal and state grant funding • Actively engage state and federal elected representatives to advocate for city and hospital

projects and funding • Work with other agencies and non-profits to maximize the City's opportunities for

community enhancement • Encourage fiscal discipline to maintain El Centro as an economically viable city • Support information sharing with the region • Promote cultural arts and community amenities • Take an active role in advocating for and identifying solutions for regional challenges

including workforce development, goods movement/infrastructure needs at the Ports of Entry, and the restoration of the Salton Sea

SERVICE LEVEL INDICATORS

Ordinances 14 Proclamations 21 24 18 Financing Authority 6 6 1 Action Items Successor Agency Items 1 1 - Resolution Successor Housing 0 0 A ency Award for Financial

1 1 1 Achievement Certificates of

71 46 80 Recognition

328

CITY CLERK

DEPARTMENT GOAL

The Office of the City Clerk is committed to maintaining complete and accurate records of the City Council, Successor Agency, Successor Housing Agency and Financing Authority for historical preservation. Staff is dedicated to always provide support to the City Council, City Staff and the public in a timely, accurate and courteous manner and will continue with the implementation of a records retention management system to preserve records and expedite the research and retrieval of documents.


LEGISLATIVE SERVICES

• Attended all City Council Meetings • Prepared and distributed (25) Agenda Packets • Prepared, maintained and disbursed the Pending Agenda to staff • Maintained and updated the Municipal Code • Reviewed and processed (249) SEI's (Form 700) and Ethics Training Certificates • Processed and published (7) vacancies on Boards & Commissions • Filed, maintained and released documents pertaining to 1st Time Home Buyers and Rehab

programs • Administered (33) Oaths of Office • Processed and published in accordance with law required notices (25) public hearings and

(12) bid openings • Processed (35) documents for recordation (easement, right of ways, grant deeds, certificate

of compliances, notices of completion, parcel and subdivision maps) • Custodian of City Seal • Acknowledged signatures of City Officials • Accepted and processed (26) claims, summons, complaints & subpoenas • Received and filed ECRMC open and closed session agendas • Processed, maintained insurance and registration for (203) City Vehicles • Prepared (10) travel arrangements and conference registrations for City Council Members • Prepared (3) travel arrangements and conference registrations for City Clerk' s Office • Filing Officer - Monitor the filing of campaign disclosure statements

o (2) 470 Forms o (8) 460 Forms

• Implementation of Contract/ Agreement/Insurance Tracking • Remain within our budget • Imperial County Elections Ad Hoc Committee Member • Responded to (570) requests for public records

329

RECORDS MANAGEMENT

• Prepared, processed and maintained permanent records such as Minutes, Resolutions, Ordinances, agreements and recorded documents for City Council, Successor Agency and Successor Housing Agency & Financing Authority

• Responded to requests for public records • Provide paperless City Council agenda packets • Maintain Electronic Agenda Management System (IQM2)


• November 3, 2020 Election • Contracts/ Agreements/Insurance tracking • Scan SEI's (700 forms) into Document Imaging Program • Continuation of scanning all documents past and present • Remain within our department budget • Maintain Transparency "Portal" on Website • Continue to incorporate use of Apple IP ADS by the City Council to replace agenda packet

hard copies • Implement Laserfiche A vante to allow City departments access to document management

system

SERVICE LEVEL INDICATORS ----------~-- -- - -- -- -- - - -- -- -

INDIC.\ I OR I· Y .2018 J'Y ~o I 9 FY 2020

Prepared and Posted Council Agendas 26 33 25

City Ordinances 15 14 9 City Resolutions 94 118 101 Financing Authority Resolution 0 1 0 Financing Authority Records 6 6 1 Oversight Board Resolutions 2 3 NA Processed & Filed Council Records 351 409 377 Processed & Filed Successor Agency 1 1 0 Records Processed & Filed City Claims 28 23 26 Processed & Filed ECRMC Claims 9 9 NA Processed & Filed Public Records 386 541 570 Request Processed & Filed 700 Forms 191 228 249

Informational Calls & Inquiries Rec. 4,900 4,479 5,031

Bid Openings 5 12 11 Administered Oaths of Office 33 County Recordings 35

330

CITY MANAGERS & PUBLIC INFORMATION

DEPARTMENT GOAL

To provide professional leadership in the management of the City and execution of the City Council policies. To provide effective municipal services through the coordination and direction of all City activities, finances and personnel. To act as liaison between the City and other governmental agencies, citizens, business and community groups and the media and to coordinate all public relations for the City.


• New Resident Packets • Proclamations • Certificates of Recognition • Employee Newsletters • Community Newsletters • State of the City Address Coordination • Annual Employee Recognition Ceremony • Day at the Ball Park • Transfer Terminal Security Services • Measure P Facilitation • Lobbyist Contract Management • Website Management and Compliance Monitoring Program • City Attorney Task Force • ICTC Management Committee • County City Managers Association • IVRMA Administrative Management • Capital Improvement Projects Tracking • Coordinated Various Ceremonies/Events • Employee & Community Newsletters • Social Media Management


• Strategic Plan Update • Development of Capital Improvement Projects • Measure P Facilitation • Website Management and Monitoring

331

• Promoting City Events/Programs • City Website Upgrade • Annual Employee Awards Ceremony • Council/Department Head Retreat • Day at the Ball Park • Social Media Management • Public Information Outreach • Carry out goals as directed by the City Council


INDIC \ I OR l·Y~OI 8 t·Y 2019 I Y ~1)20 l·Y 2021

Employee Newsletters 12 12 12 12 Community Newsletters 2 3 2 4

New Resident Packets 330 290 102 150 Press Releases 32 26 29 30

332

HUMAN RESOURCES

DEPARTMENT GOAL

Human Resources Department provides services and programs to all City departments which include recruitment; classification and compensation; benefit and retirement administration; employee relations; training and organization development; employee assistance and employee recognition programs and policy and procedure development and interpretation.

The Risk Management Division is to assist all City departments to maintain a safe and healthful work environment for City employees and to comply with all applicable occupational health and safety regulations. In addition, to continue to reduce workers' compensation claims and costs; provide employees with training and educational programs; and provide an environment in which customers can transact business with the City and participate in City sponsored programs without sustaining injury.


• 91 New Hires (22 Permanent Employees and 69 Temporary Staff) • 7 Promotions • Wellness Program • Health Insurance Committee • Benefits Fair • Health Insurance Open Enrollment • Revised job descriptions • Created new job descriptions • Coordinated trainings with CJPIA to be conducted at the City • Safety Trainings for City employees • Attended CJPIA Annual Conference • Attended Liebert Cassidy Employment Trainings • Measure P Committee for IT projects • Completed all required ACA reports prior to the deadline • Began a review of all job descriptions and staffing needs • Conducted four internal investigations


• Recruitment • Health Insurance Committee Meetings • Assist employees with their benefits • Continue the Wellness Program • Conduct Trainings • Continuing the review of job description and staffing needs • Host CJPIA Trainings • Implement Applicant Tracking through MUNIS

333

IT DEPARTMENT

DEPARTMENT GOAL

The IT Division supports the needs of the City in the Information Technology infrastructure, projects and computer systems which the City Departments require to complete their daily work. The IT Division supports numerous computer based applications that are used by City Staff and many are regularly upgraded and expanded for improved service and functionality.

Additionally the IT Division supports and maintains the security cameras around the City's infrastructure.


• Fiber has been installed at the Aquatic Center. • Pole load studies have been completed for FD3, FD2, WWTP and Library • Security Assessments have been completed on both ECPD and COEC networks • Password SOP's have been implemented • Installed phone system at Public Works • Installed phone system at the Aquatic Center • Installed computers, servers, cameras and access control at the Aquatic Center • Installed new Barracuda Web/Email security systems • Hardened network security systems • Installed access control at City Hall • Migrated Polaris to the Cloud • Upgraded cameras at City Hall


• Continue with fiber installation to FD2, FD3, WWTP and Public Library • Fiber to MLK • Continue to harden network security • PD File server replacement • Core firewall replacement • PD firewall replacement • PW cameras upgrade • RDA phone system • Continue to perform IT maintenance and support

334

FINANCE

DEPARTMENT GOAL

To provide support to the City Council and City Departments in matters relating to budget, accounting, reporting, investments, business licenses, revenue generation and policy formation involving financial issues.


• Obtained the GFOA (Government's Finance Officer Association) - Certificate of Achievement for Excellence in financial reporting for the City's FYE 2019 CAFR (Comprehensive Annual Financial Report).

• Obtained the GFOA (Government's Finance Officer Association) - Distinguished Budget Presentation Award for the City's FYE 2020 Adopted Budget.


• Continue to complete the budget and comprehensive annual financial report in a timely manner.

• Closely monitor revenues and expenditures on a quarterly basis in order to ascertain that the amounts budgeted will be achieved.

• Continue to evaluate investment opportunities in order to increase investment returns while maintaining safety and liquidity.

• Continue to prepare our CAFR (Comprehensive Annual Financial Report) based on the guidelines recommended by the GFOA (Government's Finance Officer Association) in order to obtain the GFOA Certificate of Achievement for Excellence in Financial Reporting.

• Continue to prepare our City Budget based on the guidelines recommended by the GFOA in order to obtain the Distinguished Budget Presentation Award and Excellence in operating Budget Award.

• Continue to strategize and develop a financial plan that will address the increase in future CalPERS retirement cost.

• Develop a long term financial plan for the financing and construction of the following new facilities: Police Station, Library and new Parks.

335


!'\DIC.\ I OR l·Y 2019 I y .~o~o New business licenses issued 364 350

Renewals of Business license 1,895 1406

Accounts payable checks issue 4,893 5,009

Payroll checks processed 7,859 7953

Utility service payments received 127,194 105,988

- Cash register 48,386 35,290

- Drop Box 17,274 14,858

- Mail 13,163 11,074

- WFB Mail 1,667 1,469

- EFT Payments 6,758 5,842

- WFB Lockbox 13,551 10,674

- Online Payments 26,395 26,781

Total 127,194 105,988

336

POLICE DEPARTMENT

DEPARTMENT GOAL

• Organizational Health and Employee Wellness -Develop a Continuous Improvement Group

• Retention of Employees -Implement a plan to make employees feel valued

• Recruitment -Update all recruitment brochures -Analyze current recruitment efforts and implement new processes

• Staffing -Fill vacant police and professional staff positions

• Training -Update the current training matrix


NEW HIRES • Carlos Bernal - Police Officer • Jon Cazares - Police Officer • Maribel Garcia - Public Safety Dispatcher I • Subah Eid - Police Officer • Rasheed Farha - Police Officer • Adrian Hirales - Police Officer • Luna Padilla - Records Clerk I • William Yu - Police Officer

GRANTS • Operation Stonegarden FY 2017 - Completed • Operation Stonegarden FY 2018 - Pending Approval • Office of Traffic Safety - Approved • JAG - Approval • SLESF/COPS - Approved

PROGRAMS • Regional ALPR Program • CPSM Recommendation Implementation Plan • K9 Unit • Coffee With A Cop • Chaplain Program • Police Explorer Program

337

PERSONNEL REPRESENTED THE POLICE DEPARTMENT IN THE FOLLOWING: • Mardi Gras Parade • Read Across America • National Law Enforcement Memorial Service • El Centro Elementary School District Welcome Back Teachers • Central Union High School Welcome Back Teachers • Unity Walk at Sunflower Elementary School • Santa comes to Sector • El Centro Christmas Parade • Shop With A Cop • Conrad Harrison 2019 Annual Christmas Bike Giveaway Program

CRIME PREVENTION PRESENTATIONS • Several Crime Prevention Presentations

MISCELLANEOUS • Increased our presence on the department's social media outlets • Community Enhancement Taskforce • Command Staff participates in a Public Safety Taskforce • Domestic Highway Enforcement/HIDT A details • Building Needs/Feasibility Study • Community Outreach/Information pamphlets • PropertyRoom.com

FISCAL YEAR 2021 ACTION PLAN • Online reporting • Re-implement Traffic Program • Continue Coffee With A Cop • Operation Stone garden 2018 Grant • Office of Traffic Safety Grant • Policy Updates (Lexipol) • Fill Vacant Positions • Analytical software upgrade • Expand the Police Explorer Program • Implement the Reserve Police Officer Program • Implement a Volunteer Services Program • Continued efforts in Community Oriented Policing and Community Outreach • Domestic Highway Enforcement/OCDETF details


INDIC\ I OR FY ]O 19 I· Y 2020

Calls for service 38 978 38.305 Arrests 1.918 1.498 Citations (movin12:) 1.547 1.260 Field interviews 2.172 2.277 ParkinQ citations 2.152 2 738

338

FIRE DEPARTMENT

DEPARTMENT GOAL

Maintain efficient, 24-hr fire protection and all hazards response including emergency medical response. Protect the health, safety and general welfare of the citizens of El Centro by educating the public about fire hazards and reducing the risk associated with fire hazards. Identify and evaluate potentially hazardous fire risks in the community and educate the public about the safety hazard associated with these risks. Improve the ability of the department to respond effectively to natural and human-caused emergencies. Support the development of local preparedness plans and multi-jurisdictional cooperation and communication for emergency situations, consistent with the Multi-hazard Functional Planning Guidance. Educate residents and businesses about appropriate actions to take in order to safeguard life and property during and immediately after emergencies. Provide staffing at appropriate levels to meet or exceed medical standards of care. Implement fire hazard education and fire prevention programs. Adopt and implement the most recent Uniform Fire Code provisions and appropriate amendments to reflect the unique El Centro topography, vegetation and urban form. Implement and update as necessary the City's Standardized Emergency Management Systems (SEMS) Multihazard Functional Plan (MHFP) to maximize efforts of emergency services and minimize human suffering and property damage during disasters. Minimize public health risks and environmental risks from the use, transport, storage, and disposal of hazardous materials by cooperating with federal, state, and county agencies to effectively regulate the management of hazardous materials and hazardous waste; Cooperating with the County of Imperial to implement the applicable portions. Implement the City's Standardized Emergency Management System (SEMS) Multi-hazard Functional Plan for . accidents involving hazardous materials. Continue cooperation with the Certified Unified Program Agency (CUPA) for El Centro to administer Risk Management Plans for businesses within the City.


• Completed table-top disaster drill; all City Departments

• AMR and ECFD reached agreement to co-locate ambulances in all three fire stations

• Fire Officer Development- implanting acting/mentorship program

• Completed Advance Cardiac Life Support (ACLS) training for paramedics

• Completed Pediatric Advance Life Support (PALS) training for paramedics

• Completed Pre-Hospital Trauma Life Support (PHTLS) training for EMTs

• Hosted 2 CERT courses

• Completed upgrades to Fire Stations- diesel exhaust removal, fire alarm and security

systems (Measure P)

339


• Reduce number of emergency responses to non-critical medical calls

• Train 3 Firefighters to the level of Hazardous Materials Technician

• Battalion Chief certified as Strike Team Leader.

• Reduce cost of EMS supplies, joint purchasing with AMR.

• Reduce number of EMS calls to medical clinics.

• Begin update of City Disaster Plan

• Complete hazard ranking of commercial properties

• Complete update of pre-fire planning of commercial hazards

FISCAL YEAR 2020 SIGNIFICANT BUDGET CHANGES

• No changes


ll\1)1( \IOR l·Y 201() I \' 2020 PR0.11·.C'l I D

FY 2020 Fire 209 236 242 EMS 3542 3540 3300 Hazardous Conditions . 50 62 70 Public Assist/Service Call 306 254 280 Total Calls 4923 5018 4993 Permit and High Hazard 470 480 470 Inspections Business Self-Inspections 700 700 700 State Requested inspections; 11 12 12 State Licensed Facilities

340

COMMUNITY DEVELOPMENT BUILDING DIVISION

DEPARTMENT GOAL

Continue to provide a professional and efficient building and construction Code Enforcement environment for all construction projects located within the city.


Continued implementation of the online permitting/land based data management system.


Continue training for staff as to the new building code changes. Implementing new processes for timely plan check and tracking.


l\:l)JC.\ I< >R I \ 201 lJ 1·y .20.20

Permits Issued 2238 2243 Building Inspections 3152 3762 New Code Enforcement Cases 290 178 Closed Code Enforcement Cases 81 357 Business License Applications 439 368 Building Permits for new Single Family Dwellings 9 12 Building Permits for Commercial Alterations 220 212 Building Permits for New Commercial Buildings 13 7 Building Permits for Residential Alterations 540 484 Garage Sale Permits. 399 961

341

COMMUNITY DEVELOPMENT PLANNING DIVISION

DEPARTMENT GOAL

• Continue to implement and maintain the General Plan in accordance with State law. • Implement Adult Use Cannabis Ordinance • Complete 2019 Annual Housing Element Progress Report • Complete 2019 US Census Boundary • Complete Villa 320 Acre Site Project • Continue the Land Use and Mobility General Plan Update • Complete the new Environmental Justice General Plan Element • Continue Downtown Improvement Plan • Continue working on General Plan Updates


• Completed the Active Transportation/Safe Routes to School Plan • Completed Imperial A venue Extension Project • Completed 2018 Annual Housing Element Progress Report • Completed Active Transportation Program Grant • 2018 US Census Annual Boundary Survey • Completed Application and Awarded Cal Trans Grant for General Plan Update • Completed SB2 Planning Grant Application for the Housing Element Update


Ensure the orderly and efficient development of the City in accordance with the City's development policies as set forth in the General Plan

SERVICE LEVEL INDICATORS ----~---- ----- ~~--- --

INl)J(' \ 1 OR FY .2019 I Y .20.20 Administrative Committee Hearings 2 3 Administrative Reviews 33 32 Change of Zones 1 2 Conditional Use Permits 11 9 General Plan Amendment 1 2 Lot Line Adjustment 6 1 Negative Declarations 2 4 Parcel Maps 3 4 Public Convenience and Necessity 2 1 Site Plan Reviews 20 15 Temporary Use Permits 20 28 Tentative Subdivision Map Extensions 2

342

COMMUNITY SERVICES ECONOMIC DEVELOPMENT DIVISION

DEPARTMENT GOAL

The Community Services Department is responsible for all activities and public services with the Economic Development, and Parks and Recreation Division. Economic Development includes business development, community development, and housing programs and services.


• Redevelopment Wind Down Activities

• Housing Rehabilitation Loan Program

• First Time Homebuyers Program

• Imperial Valley Foreign Trade Zone

• Community Development Block Grant Program

• Entity Contributions

• Completion of the El Centro Aquatic Center Construction

• Carlos Aguilar Field 2 Improvements Project

• Mc Gee Park Restroom and Snack Bar Project

• COVID-19 Response

• El Dorado Family Apartments

• Countryside II Family Apartments

• Revolving Loan Fund

• Bucklin Park Phases I and II

• Graffiti Removal Program

• Substantial Completion of the IV Urban Forest Phase I

• Monte Vista Sports & Wellness Complex Feasibility Study

• Local Update of Census Addresses and Census 2020 Outreach

• IV Continuum of Care Council - Point in Time Count

• Community Enhancement Task Force

• Friends of El Centro Community Services


• Complete Monte Vista Sports & Wellness Complex Feasibility Study • Work with Chelsea Housing Development and AMG & Assoc. on the issuance of loans

and completion of two multi-family housing units projects

343

• Work with CRP Affordable Housing in completion of an Affordable Housing and Sustainable Communities Grant

• Complete construction of Bucklin Park Phase II Improvements, Carlos Aguilar Field 2, and McGee Park Restrooms Projects

• Continue to work on Census 2020 Outreach Program • Continue to work on IV Urban Forest Grants • Administer Community Development Block Grant Program • Administer the Graffiti Removal Program • Participate in the IV Continuum of Care Council and Point in Time Count • Administer Housing Programs for the community • Continue disposition of Former Redevelopment properties • Continue coordination for the Community Enhancement Task Force • Continue to work with the Friends of El Centro Community Services Foundation


• Redevelopment Wind Down Activities

• Swarthout Playground Improvement Project

• Imperial Valley Urban Forest Project

• CDBG-CV Micro Loan Program for Businesses Affected by COVID-19

SERVICE LEVEL INDICATORS -- - - -

I:\[)!( '. \ I OR I Y 2020 FY 2021 Provide leadership for the region toward creating a sustainable

X X economic base. Development and attractive visual identify for the City that includes entryway themes and agency identity. The theme will include the X X importance of the quality oflife in our City. Develop affordable housing projects and programs. Coordinate efforts with the City's Community Development Department to X X implement affordable housing strategies within the City's Housing Element. Continue implementing the adopted City's Economic Development Element to encourage and attract new development and X X redevelopment in commercial areas within the City. Continue working with developers in providing affordable housing

X X to eligible residents. Continue working with various councils, agencies, foundations , and

X X task forces to identify ways to improve the quality of life in our City

Complete restroom project at McGee Park. X Complete soccer field project at Carlos Aguilar Park. X

Complete Waterman Park. X

Complete the Monte Vista Feasibility Study. X

344

COMMUNITY SERVICES PARKS DIVISION

DEPARTMENT GOAL

The goal of the Parks Division is to provide the residents and visitors of El Centro the best and most dependable park and ballfield experience possible. The Parks Division strives to improve conditions within the El Centro park system with the heightened goal of total satisfaction among the system users. The Parks Division oversees landscape maintenance services for public parks and retention basins with recreational opportunities. The Parks Division is responsible for maintenance of approximately 103 acres of parks, 15 acres of facilities and various retention basins. The Parks Division currently has six (6) employees and one (1) supervisor that work collaboratively in order to maintain numerous acres of Parks, City medians, and City facilities.


• Planted approximately 60% of scheduled trees in the city's IV Urban Forestry Grant. • In collaboration with the Engineering Division, completed Phase I and II of Plank Park. • In collaboration with the Engineering Division, worked on the design and construction of

First Responders Park with an early summer competition goal. • In collaboration with the Economic Development Division, the Parks Division finished

Phase I and II renovations at Bucklin Park. • In collaboration with the Economic Development Division, began the Carlos Aguilar Park

renovations. Improvements will consist of a new restroom/snack bar facility, renovations of an existing soccer field and construction of a second soccer field. The project also includes a new basketball court, new fencing and the addition of 50 trees through the IV Urban Forestry Grant. This project is scheduled to be completed summer of 2020.

• Demolished a non ADA compliant restroom facility at Gomez Park. • Awarded a bid for General Landscaping Services in the City of El Centro.


• In collaboration with the Economic Development Division, complete Grant 1 of the IV Urban Forestry Grant in Fall 2020.

• In collaboration with the Economic Development Division, begin the El Centro Inventory Program through Cal Fire Grant to help establish a long term Urban Forestry program established by the City of El Centro.

• Continue to collaborate with the Engineering Division to finalize the construction of First Responders Park.

345

• Continue to collaborate with the Economic Development Division to finalize the construction of the Carlos Aguilar Park renovation project.

• Purse additional Funding through all available avenues to continue to enhance El Centro ' s parks and ballfields.

• Continue to work hand in hand with other Departments within the City of El Centro, outside Governmental Agencies and our Citizens in a collaborative effort to improve the Park experience for the active participants and spectators alike.

• Complete two additional bids for landscape contracts as follows: 1) Large Park area and Retention Basins 2) Lighting Landscaping Districts as follows: Legacy Ranch, Buena Vista and Town

Center


• 610111-Equipment Rental from $9500/ year to $22,042/ year • 610113-Professional fees: Other from $269,000 I year to $412,980/ year • 620123-Irrigation Supplies from $20,000/ year to $22,000/ year • 620124-Trees-Plants-Seeds from $10,000/ year to $18,350/ year • 630115-0utside Maintenance from $8,360/ year to $10, 100/ year


The Parks Division maintained approximately 103 acres of parks, 15 acres of facilities and various retention basins.

346

COMMUNITY SERVICES RECREATION DIVISION

DEPARTMENT GOAL

• To provide a safe and quality indoor and outdoor recreation opportunity to the citizens of the City of El Centro. The Parks and Recreation Department provides constructive leisure educational classes, landscape management, and development services within the City, providing varied, safe, attractive and modern places for public recreation.

• Continue Meadows Union Elementary School District USDA meals program. • Continue programs for children, youth and adults through recreation programming. • Continue Youth Attaining Leadership Skills (Y ALS) summer mentoring. • Promote all city recreation services through social media and city brochure. • Encourage youth and adults to stay healthy though our camp mission of staying hydrated,

physically fit and having fun. • Provide top quality customer service at the front counter with all of our programs. • Continue to partner with ICPH department to promote healthy eating, healthy beverage and

promote SP ARK training/physical exercise to all participants.


• Continued NFL flag football program with 15 teams. • ·coordinated with LA 84 Foundation for staff training, promoting Sportsmanship. • Worked with local football association for officiating services. • Promoted summer resource training to Recreation personnel using outside partners such as

the ECRMC, IBEW, CUHS, ICOE for proper training on youth services. • Provided Positive Coaches Alliance training for 70 recreation and aquatic staff members. • Participated in Special Events; Tree Lighting, Mardi Gras, Baby Expo, UC Extension

Garden program. • Served over 13,000 meals throughout the year. • Implemented Phase I of TP AR (Tyler Park and Recreation) software.


• Continue to seek grants for appropriate age and programs from civic, corporate and state grants.

• Continue to offer summer camps for working parents during hot summer months. • Promote the recruitment of new Recreation Leaders and Youth Volunteers through Social

Media. • Work with Spectrum to provide flyers to market special events. • Install Munis Software to promote new level of services through personal computer

registration.

347


1\1)1( ' \IOR I Y .2 019 I y .2 (J.2U PRl)JU ' ll,I)

IY.20.21

Half Pint/Mini Camp 322 300 340 YALS 34 40 40 USDA meals 13,000 14,500 14,000

348

COMMUNITY SERVICES ADULT CENTER

DEPARTMENT GOAL

• To provide a safe and quality indoor and outdoor recreation opportunity to the citizens of the City of El Centro. The Parks and Recreation Division provides constructive leisure, educational classes, landscape management, and development services within the City, providing varied, safe, attractive, and modern places for public recreation.

• The Adult Center's overarching goal is to provide adults and senior citizens with fun and wellness programs throughout the year. We strive to provide excellent customer service to our adult and senior citizens with great programs and information of different services provided by local organizations. Programs at the Adult Center include Computer classes, Crochet, Basic Exercises, Zumba Gold, Yoga, Arts and Crafts, Monthly Wellness Presentations, Nutrition Information, Fun games, Walking Club, Drum Circle, Arts & Crafts, Tai Chi, Jewelry class, and Movie Day. The facility staff also coordinate cultural field trips at least three times a year to different locations such as museums and other areas of interest. The Adult Center strives to work with other departments and organizations to keep adults and senior citizens informed about the different services the City of El Centro and Imperial County can offer.


• Provided exercise classes such as Tai Chi, Zumba Gold and Chair Yoga at a reduced cost. • Collaborated with local agencies and organizations to provide excellent customer service

to adults, seniors and adult with disabilities within our community. • Provided arts and crafts, color therapy, karaoke, guitar classes, intro to computers, crochet

program, adult walking club, guitar classes, senior games, yoga, Tai Chi, Zumba and a jewelry program.

• Began an intergenerational program with seniors and high school students. • Imperial Valley College offered a Health Education and an ESL for Beginning Literacy

class for adults and seniors at no cost. • Celebrated Mexican Independence Day, Dia De Los Muertos, Halloween Costume Party,

Senior Appreciation Day, Thanksgiving, and Christmas. • Participated in the annual Area Agency on Aging Senior Appreciation event.


• To keep providing adults and senior citizens with programs that will benefit them mentally and physically in their lives.

• To start a new English Class for adults and seniors.

349

• To start a Guitar Class for Senior's. • Plan for more fun and educational trips that will benefit adults and senior citizens who

attend the Adult Center. • Plan to continue to work and also partner with new organizations, such as: Clinicas de

Salud Del Pueblo, Behavioral Health, Imperial County Public Health Department, Pioneers Memorial Healthcare District, Ventanilla de Salud, Area Agency on Aging, Health Net, and many more local agencies that will help keep senior citizens and adults informed and in good health.


• Increase in minimum wage affected personnel costs


l'-.l)IC.\ I ()I{ IY2019 l· Y 202() PRO.II CII-.I)

l·Y 2020

Crochet 166 44 300 Intro to Computers 87 8 150 Tai Chi 267 48 400 Basic Exercise 833 129 1,000 Walking Club 136 6 200 Arts & Crafts 568 20 700 Chair Yoga 212 29 400 Zumba Gold 222 69 400 Jewelry Class 252 44 350 Drum Circle 142 20 200 Bingo 320 20 400 Movie Day 172 16 250 Karaoke 14 0 0 Come Dance With Me! 94 0 0

350

COMMUNITY SERVICES AQUATIC CENTER

DEPARTMENT GOAL

To serve, reach, and teach the community in the importance of water safety, and drowning prevention, while providing and promoting an all-inclusive, active, and safe family aquatic program and environment.


• Certified 2 American Red Cross Lifeguard Instructor • Certified 16 new Water Safety Instructors • Certified 22 new lifeguards • Proud Participant of the American Red Cross Centennial Campaign • Partnered with the LA 84 Foundation • Awarded 200 ARC swim lesson scholarships • Awarded 200 LA 84 Foundation swim lesson scholarships • Awarded 75 IID Dippy Duck Water Safety Campaign swim lesson scholarships • Participated in the World's Largest Swim Lesson • Partnered _with the Autism Support Group of the Imperial Valley and provided free swim

lessons for that population • Grand Opening of the El Centro Aquatic Center


• Send another guard to the American Red Cross Water Safety Instructor Academy • Continued partnership with the American Red Cross Centennial Program and LA 84 • Establish a strong summer recreation swim team • Certify 25 new Lifeguards and Water Safety Instructors • Become the American Red Cross main training facility in the Imperial Valley • Become the Imperial Valley's most popular competitive swim team facility • Host family fun nights and special events • Connect with the El Centro School District to incorporate swim lessons into their

curriculum


• Increase in State minimum wage affected personnel costs.

351


----~ --- ---

l~l)IC\IOR I Y 2() l l) I Y 2/J.20 Pl{<>.11 C 11 I)

l Y 2021

Swim Lessons 779 1060 1060 Jr Guards 11 22 22 Public Swim Attendees 1857 1058 1058 Special Needs Population Swim 42 74 74 World's Largest Swim Lesson 110 59 59 Aqua Zumba 86 75 75

352

COMMUNITY SERVICES DR. MARTIN LUTHER KING JR.

SPORTS PAVILION

DEPARTMENT GOAL


• To provide great customer service to the community while visiting the Dr. Martin Luther King Jr. Sports Pavilion, the only indoor sports pavilion in Imperial County.

• To continue providing the best summer day camp in the Imperial Valley. • To host unique community events that establish the City of El Centro as innovators in the

Imperial Valley. • To increase the participants in the already successful KIDS program.


EVENTS (Hosted or participated in) • July 20 Mini Olympics • July 27 Summer Luau • August 17 Back to School Movie Night • September 14 Grito de lndependencia • October 10 Movie Under the Stars at Plank Park • December 6 • December 7 • December 14 • February 15

PROGRAMS

Christmas Tree Lighting El Centro Christmas Parade Imperial Christmas Parade Comic Con

• Sept-May- Continued KIDS Program for children 1st-6th grade • Sept-May- Implement IDDY Biddy Sports for toddlers 3-5 years • Summer- MLK Camp for 2nd-6th graders, week 1: 87 participants • Summer- MLK Camp for 2nd-6th graders, week 2: 105 participants • Summer- MLK Camp for 2nd-6th graders, week 3: 105 participants • Summer- MLK Camp for 2nd-6th graders, week 4: 104 participants • Summer- MLK Camp for 2nd-6th graders, week 5: 103 participants • Summer- MLK Camp for 2nd-6th graders, week 6: 100 participants

353

• Summer- Soccer Camp: 15 participants • Summer- Special Population Camp • Year Round- Hosted several Campeon del Campo soccer tournaments for youth and adult • Year Round- Continued partnership with USDA to provide the supper meal program • Year Round- Provided a temperature control facility for walking groups, especially seniors • Year Round- Provided facility for special needs population to exercise and improve well

being • Year Round- Opened Monday-Saturday for residents to enjoy open gym at MLK


• Staff trainings (Operations and Sports Specific) • Continue to partner with USDA program to provide meals during the summer • Continue to offer Summer Day Camp Program • Continue with KIDS program. • Continue with open gym • Continue with community events such as Dr. MLK Day, Spring Fling, Mini Olympics,

SLAM, and other events. • Offer more soccer oriented leagues, clinics, and tournaments. • Continue to do staff development trainings. • Continue to get sponsors for programs and events. • Keep offering the best summer day camp in the Imperial Valley. • Continue to offers a sports program for toddlers, Iddy Biddy Sports • Offer a camp for the special population of the Imperial Valley


l'\Dll ' \IOR l Y 201() I Y 2020 PRO.ll~c -1 LD

I Y 2021

MLK Summer Camp 832 1,250 1,200 USDA Meal Program 12,355 10,000 Open Gym Customers 19,183 (07/01-06/30 12,049 (07/01-02/28) 20,000 KIDS Program (Sept-Jan) 1004 1,081 1,000 MLK Summer Soccer Camp 29 63 75 MLK Special Population Camp 80 46 50

Snack Bar Profit $3,802.28 (07/01-06/30) $969.01 (07/01- $3 ,000.00 02/15)

354

COMMUNITY SERVICES OLD POST OFFICE PAVILION

DEPARTMENT GOAL


• Continue to collaborate with agencies that work in the arts, drama, music, theater and cultural arts.


HOUSE OF CULTRAL ARTS (OLD POST OFFICE PAVILION)

• Offered Hula, Hawaiian Dance, Tahitian Dance, Danza Folkloric, Danza Flamenco, Salsa and Bachata for children and adults.

• Offered painting, drawing and Makeup Special FX for adults and children. • Offered Canto Coral, Vocal Technique, Acoustic Guitar and Mexican guitar classes for

children and adults. • Hosted Gallery Openings for Artists in the Imperial Valley throughout the year. Offered

painting workshops throughout the year.


• Continue to provide cultural arts with outside agencies. • Develop music and vocal program for all ages. • Continue to host theatrical, dance and other significant programs that relate to the health

and well-being of all residents.


• Increase in minimum wage affected personnel costs.


l~DIC\ I OR l·Y :2019 I Y ~(CU PROJH" f'l:I)

I Y :2020

Dance 12 18 20 Cultural arts Open Gallery 200 300 Youth and Adult music 12 20

355

,,

COMMUNITY SERVICES CONRAD HARRISON YOUTH CENTER

DEPARTMENT GOAL


• To provide great customer service to the community while registering or visiting the Conrad Harrison Youth Center.

• To continue providing the best youth basketball leagues in the Imperial Valley. • To host unique community events that establish the City of El Centro as innovators in the

Imperial Valley.


EVENTS • July 27 • August 17 • December 19 • January 24

PROGRAMS

Summer Luau Back to School Movie Night Prestige Dance Recital Point in Time Count for Imperial County

• Summer- NBN League for 1st/2nd graders: 39 participants • Summer- NBN League for 3rd graders: 34 participants • Summer- NBN League for 4th graders: 36 participants • Summer- NBN League for 5th graders: 36 participants • Summer- NBN League for 6th graders: 38 participants • Summer- NBN League for 7th graders: 41 participants • Summer- NBN League for 8th graders: 41 participants • Summer- NBN League for 9th/10th graders: 31 participants • Summer- Volleyball Camp: 15 participants • Winter- Winter Day Camp for children in 1st-6th grade • Winter/Spring- NBN League for 1st-6th graders: 101 participants • Year Round- Continue to host KIDS Program 1st-6th grade • Year Round- Provided facility for special needs population to exercise and improve

wellbeing • Year Round- Open Monday-Saturday for community to enjoy open gym at CHYC.

356


• Summer 2021- Continue offering basketball league for youth in grades 1st-10th. • Summer 2021- Continue offering basketball league for adults. • Summer 2021- Continue offering volleyball camp for youth in grades 1st-8th. • Summer 2021- Begin an adult volleyball league for adults. • Winter/Spring- Continue offering basketball league for youth in grades 1st-6th. • Winter 2020- Offer Winter Day Camp for children in grades 1st-6th

• Year Round- Continue to offer sports clinics to youth participants. • Year Round- Continue Nutrition programs for children and youth. • Year Round- Reach to charter schools to utilize facility for physical education. • Year Round- Continue incorporating local athletes to partner with programs. • Year Round- Continue to network with local businesses for sponsorship for events. • Year Round- Carry on providing open gym to youth, adults and seniors. • Year Round- Continue partnerships with special populations groups. • Year Round- Host more community events such as spring fling, movie nights • Year Round- Provide top quality programs and facilities for the public. • Year Round- Offer CPR, 1st Aid and AED trainings for potential employees. • Year Round- Provide top quality programs and facilities for the public. • Year Round- Continue providing top quality customer service for all. • Year Round- Begin to offer parks and recreation trainings for staff.


l:\DIC.\TOR l·Y ~019 F\ 2020 PRO,IE('TED

FY ~021

Summer NBN League-Adult 6 teams - 8 teams Summer NBN League-Youth 296 311 300 Open Gym Customers 19,183 (07/01 - 12,049 (07/01- 20,000 Spring NBN League 95 101 120 Summer Volleyball Camp 25 15 25

357

COMMUNITY SERVICES COMMUNITY CENTER DIVISION

DEPARTMENT GOAL

• To provide a safe and quality indoor and outdoor recreation opportunity to the citizens of the City of El Centro. The Parks and Recreation Division provides constructive leisure, educational classes, landscape management, and development services within the City, providing varied, safe, attractive, and modem places for public recreation.

• Continue Meadows Union Elementary School District USDA meals program. • Continue programs for children, youth and adults throughout recreation programming. • Continue Youth Attaining Leadership Skills summer Program (Y ALS) mentoring. • Promote all city recreation services through social media and city brochure. • Encourage youth and adults to stay healthy though our camp mission of staying hydrated,

physically fit and having fun. • Provide top quality customer service at the front counter with all of our programs. • Continue to partner with the Imperial County Public Health Department to promote healthy

eating, healthy beverage and promote SP ARK training/physical exercise to all participants.


• Coordinated with LA84 Foundation for staff training, promoting sportsmanship. • Promoted summer resource training to Recreation personnel using outside partners such as

the ECRMC, IBEW, CUHS, ICOE for proper training on youth services. • Positive Coaches Alliance training for 70 recreation and aquatic staff members. • Participated in Special Events; Tree Lighting, Mardi Gras, Children' s Fair, Baby Expo, UC

Extension Garden program and Imperial County Office of Education Health fair. • Served over 13,000 meals throughout the year. • Received grant for $25 ,000 from Imperial County Children and Families First Commission

for Stepping Stones Program.


• Continue to seek grants for appropriate age and programs from civic, corporate and state grants.

• Continue to offer summer camps for working parents during hot summer months. • Promote the recruitment of new Recreation Leaders and Youth Volunteers. • Install Munis Software to promote new level of services through personal computer

registration. • Promote Y ALS Program year round to provide a program for teens in the City.

358

• Increase number of youth volunteers through Imperial Valley College and Central Union High School to participate in an intergenerational program working with seniors and electronics and digital devices.


• Increase in minimum wage affected personnel costs.


-------

l!\Dl( '.-\TOR I y ~Ul9 FY 2020 PRO.IE< TED

F\ 2021

Summer Half Pint/Mini Camp and 322 300 340 year round Stepping Stones Program Y ALS/Community volunteers 34 40 40 USDA meals 13,000 14,500 14,000

359

COMMUNITY SERVICES MINI-BIKE (NYPUM) DIVISION

DEPARTMENT GOAL

• To provide a safe and quality indoor and outdoor recreation opportunity to the citizens of the City of El Centro. The Parks and Recreation Division provides constructive leisure, educational classes, landscape management, and development services within the City, providing varied, safe, attractive and modern places for public recreation.

• Provide services to youth ages 10-1 7 and deter them from the Juvenile Justice System. • Provide other alternatives to youth who are high risk in our community and Imperial

Valley-wide


• Awarded $20,000 OHMVR Grant from the State of California OHMVR Division. • Awarded $15,000 Youth Offender Block Grant YOBG from the Imperial County Probation

Department. • Received the Award of Excellence from the National Operations Center as a "5 Gear"

program for exceptional practices in Safety, Programming and Administration. • Certified four ( 4) Volunteer Track Safety Supervisors to assist with NYPUM curriculum_. • Certified three (3) NYPUM Youth who have Autism. • Enrolled forty-two (42) participants in the NYPUM Program. • Had three (3) NYPUM participants graduate from Community School to regular school.

Hosted the first State of California OHV /NYPUM rodeo at Ocotillo Wells State Vehicle Recreation Area.

• El Centro NYPUM was selected by American Honda to develop a fundraising video (located on NYPUM.org) evidence program which is featured nationally throughout the United States and is called "Getting Better Together at the Heart of What We Do."

• Developed a partnership with the Bureau of Land Management to utilize Federal Lands such as Gordon Wells, Superstition Mountains and Plaster City for riding purposes.

• Developed a pmtnership with the State of California SVRA OHV Division and participated in the California State Parks and NYPUM partnership Y ouTube video on how the program works.

• Coordinated several NYPUM trail rides this riding season at the Superstition Mountains. • Continued to promote and assist with the Glamis Cleanup in January. • NYPUM was awarded the "Hazel Kolb Brighter Image Award" by the American

Motorcyclist Association for the work they have provided to youth nationally. • Developed a partnership with ECESD and Student Attendance Review Board (SARB) to

recruit students who are high risk at school.

360

• Recruitment of youth increased with parents participating more regularly. • NYPUM participants participated in more Community volunteer work, and attended as

Y ALS members as well.


• Certify two (2) additional NYPUM instructors through grant funds. • Certify additional Track Safety Supervisors. • Continue to seek out grants funds from the State of California OHVMR division. • Continue to seek grants through county, civic and private funds.


• Increase in minimum wage affected personnel costs. • Recruitment of youth increased with parents participating more regularly. • NYPUM participants participated in more Community volunteer work.


NYPUM participants 24 42 56

361

COMMUNITY SERVICES DAY CAMP

DEPARTMENT GOAL


• To provide camp experience to children ages 0-5 with parents and 5-6 years of age without parent supervision.

• To provide a program to parents and children Imperial Valley-wide through the Imperial County Children and Families First Commission.

• Working with children and families to promote physical exercise, nutrition, child nutrition, motor skills and cognitive skills for early toddlers and children.


• Awarded $23 ,768 from the Imperial County Children and Families First Commissions First 5 mini-grant to facilitate Pediatric CPR/First Aid to Parents, Parent Education Safety Classes and swim lessons for toddler and children 6 months to 5 years of age.

• Participated iri the ECRMC Baby Expo, Public Health Department Health Fair, ICOE parent and child health and resource fair , coordinated and held trunk and treat event and Mini Olympics program.

• Developed two age group camps. Camp pebble for children 0-2 years of age and Camp Rock for children 3-5 years of age.

• Increased the hours of operation to increase the number of participants. • Certified 22 parents in Pediatric CPR/First Aid.


• Continue to seek out funding from ICCFFC to provide a resource center for ASQ-3 for Child Development and Growth evaluations.

• Research additional funds for Baby Wellness grants. • Train with the ICPH Hippy program and utilize some of their resources and services. • Provide parents information on new TP AR (Tyler Park and Registration) system and provide

additional social media information on updated health information.

362


• Increase in State minimum wage affected personnel costs. • Increased number of parents valley wide through ICCFF Commission. • Added one additional staff member to program.


l:\l)ll' \ I OR I Y .2ot<> I \ .20.20 Pl{0.11 Cl LI)

I Y .20.21 Camp Pebble 3-5

200 400 400 with Parents Camp Rock ages 0-2 200 200 200 with Parents Mini Camp/Half Pint 200 300 300 5-6 year olds without parents

363

PUBLIC LIBRARY

DEPARTMENT GOAL

To provide quality materials and programs that will meet the educational, informational and cultural needs of our diverse community.


• Zip Book Program • E-Books Program • Read Across America • Read 1,000 Books Before Kindergarten • After School Snack Program • Summer Lunch and Snack Program • Kids Coloring Program • Hosted Movies at the Library • Hosted Pre-Story Time • Enhance Branch Library • Summer Reading Program • Hosted Family Treasure Night throughout the year • Library Volunteer Program • Retained Custodian Service • Upgrade Public Computers • Upgrade the Library Software to meet the needs of Staff


• Permanent Library Build • Tech Center • Read Across America • Zip Book Program • E-Book Program • Summer Reading Program • Adult Craft Program • Read 1,000 Books Before Kindergarten • Summer Lunch and Snack Program • After School Snack Program • Kids Coloring • Upgrade Public Computers

364

• Continue to host Movies at the Library • Pre-school Story Time • Continue to host Family Treasure Nights • Library Volunteer Program • Reading With a Cop Program • Braille Service Program • Reach Underserved Population • Seek grant funding to provide added benefits to the community


l'.\l>IC\TOR l·Y 2019 F\ 2020 PRO.JECTED I Y

2021

Story Time 503 600 1,000 Kids Coloring 327 400 700 Adult Coloring 240 300 400 Arts & Crafts 479 500 1,000 Movie Day 639 700 2,000 Game Day 237 260 400 Family Night 414 500 600

365

PUBLIC WORKS ADMINISTRATION

DEPARTMENT GOAL

The Administration Division provides administrative support services to Public Works and the entire City. Assists the department with the following:

• Contract management such as preparation and tracking of contracts, contract extensions and amendments

• Budget Preparation • Assistance in the development of departmental policies, procedures and systems • DIR reporting • Assistance with selection and management of consultants • Assistance with State and Federal regulation compliance


• Released Request for Proposal for Right of Way services for the Southern Pump Station project

• Commenced utilizing Munis Contract Management for department contracts • Multiple contract preparations • Released Request for Proposal for On-Call services for the four disciplines listed below:

Architectural Design Civil Engineering Design- Roads, Traffic and Mapping Civil Engineering Design- Water and Wastewater facilities Construction Management and Inspection


• Continue assisting the department with contract preparation • On-Call services agreements preparation and management • Request for Proposal's preparation and management • Water and Sewer masterplan updates

366

PUBLIC WORKS ENGINEERING

DEPARTMENT GOAL • To provide professional engineering services in order to administer and facilitate private

development growth and public infrastructure improvements for the benefit of the City of El Centro citizens, visitors, as well as to other City of El Centro department projects.

• To efficiently process Encroachment Permits based on our City of El Centro Construction Standard Details, Grading Permits along with Erosion Control Plans and other documents based on our Jurisdictional Runoff Management Program, Water and Sewer Connection Applications, and Transportation Permits Applications.

• To thoroughly review and provide comment on Site Plan Reviews, Conditional Use Permits, Temporary Use Permits, Environmental Impact Reports/Mitigated Negative Declaration drafts, Traffic Studies, Tentative and Final Parcel Maps, Lot Line Adjustments, Lot Mergers, Ordinance Variances, providing Will Service Letters and other similar requests or reports.

• To continue working with local, federal and state organizations, such as County of Imperial, Cal trans, FHW A, SCAG and ICTC, for federal, state and local grant funding opportunities.

• To monitor and progress our improvement projects whether it be within the phase of design, bidding, or construction management.

• To maintain and update our GIS, Geoviewer, and Pavement Management Systems.


• Project Close Out of the Aquatic Center, La Brucherie Avenue Widening Project, 2016 Active Transportation Program Improvements Project - ATPL-5169(045 & 046), 2018 Overlay & Downtown Parking Lot Improvements Project (which included the OPOP, Library and Bucklin Park Parking Lots), Main Street Railroad Crossing Section 130 Project - STPLR-7500 (214 ), Traffic Signalization Synchronization Improvements Project - CML-5169(050), Plank Park - Phase 2 Project, Cruickshank & Cottonwood Intersection Improvements Project and the Design and Installation of Energy Conservation and Operational Improvements Project -Measure 1 - Bar Screen Installation Project.

• Secured granted funds from California Water Boards for the Design and Installation of Energy Conservation and Operational Improvements Project - Measure 2 - Blower Modification and Dissolved Oxygen Control and from the Urban Greening Grant for Plank Park - Phase 2 Project.

• Worked with other departments on awarding, design or construction contracts for the Valley View Point Center, Bucklin Park Improvements Project and Plank Park - Phase 2 Improvement

367


• The Engineering Division will continue to be dedicated in providing professional engineering services to El Centro citizens, business owners and developers.

• Continue to manage and close out the ongoing construction of the Wastewater Treatment Plant Design and Installation of Energy Conservation and Operational Improvements Project -Measure 2 - 4, S. Imperial Avenue Water Pipeline Relocation & Storm Drain Improvements Project, First Responders Park Project, 2020 Streets Rehabilitation & Maintenance Proj ect, and the Dogwood Avenue & Wake Avenue Intersection Improvements Project.

• Provide support to the proposed design and construction of the El Centro Public Library & Police Station.

• Monitor and work to keep state funded projects ongoing and active within their respective preliminary engineering (design), ROW/land acquisition or construction phase, projects such as the 2021 Traffic Signalization Interconnection Project (CMAQ), South Imperial A venue Extension Project (STPL & STBG) and the Dogwood Avenue Improvements Project (LPP).

• The Engineering Division intentions: o Training staff on the changing standards and procedures of construction methods,

requirements, documentation submittal and refine staff's ability to serve ethically and safely.

o Securing reimbursement funds from ongoing projects such as Caltrans for the ROW/land Acquisition and construction phases of the Imperial A venue Extension Project and 2021 Traffic Signalization Interconnection Project and Dogwood Avenue Improvements Project.

o Administer and facilitate public infrastructure projects into the construction phase and maintain their budgets.

o Utilizing effectively and finding new processes with the MyGov system to organize and provide transparency to our citizens and other city departments.


l'\DIC\TOR F) 2019 F) 2020 PRO.JECTED

F) 2021 Encroachment Permit 119 43 to date 125 Grading Permit 17 9 to date 20 Transportation Permit 19 4 to date 22 Water and Sewer Connection 29 4 to date 20 Applications Request and Comments 52 12 to date 55 Site Plan Reviews 15 4 20 Conditional Use Permits 8 3 8 Tentative Parcel Map Reviews 4 5 6 Final / Parcel Map Reviews 2 3 5

368

PUBLIC WORKS WATERTREATMENTPLANT

DEPARTMENT GOAL

As the city's water provider, our goal is to ensure that there is an adequate supply of safe water to meet the day-to-day needs and an abundant supply in the event of a fire or other catastrophic event. Safe water provides fire protection, protects public health, and supports the economy and the overall quality of life we enjoy. Our job is to ensure that the water keeps flowing not only today, but also well into the future. It is all part of our commitment to serve you and everyone in our community.


Started installing 2" meters, added anthracite to filters , purchased one VFD for clearwell, purchased one A/C unit for clearwell, one laptop computer, one copier to replace old copier, started purchase of two utility truck for the water treatment plant and two for the meter shop. Purchase turbidity meters to replace obsolete meters and started process to clean up gun range.


Conversion from Chlorine to Bleach, Complete 2" Meter installation, Complete Gun Range cleanup, complete shades for filters , complete parking lot shades, start with Plans and specs to rehabilitate ponds embankment and drainage plan.

369

PUBLIC WORKS WASTEWATER SYSTEM

MAINTENANCE

DEPARTMENT GOAL

Wastewater System Maintenance provides for the construction, operation, and maintenance of all underground sewer pipes and related utility services within the City in a manner that fosters a safe and clean environment and meets the desires of the citizens. The underground division wants to keep a clean report with the state on having No Sanitary Sewer Overflows.


The Wastewater System Maintenance division has performed closed circuit sewer line video of major sewer lines when there have been problems and finding no issues. The underground utility division has a two-man vactor crew that has done miles of sewer line and storm drain line clean up.


To perform sewer mark outs as received by Dig-Alert within 2 business days and immediately for emergency mark outs. To maintain good records of sewer clean and activities using the vactor truck and the new crawler camera system. Also providing training to assure a safe work environment and safe work practices for the underground division.


• No Significant changes • Annual requests for Capital Outlay as needed purchases and upgrades in order provide safe

and timely work for the City of El Centro.


INDICAIOR l·Y2019 FY.2020

Work orders include inspect, clean, repair, and open clogged sewer and sanitary sewer systems, test building sewers and lay sewer conduits, assist in 183 - Work Orders 17 6 - Work Orders inspection and cleaning oflift stations, repair and build "clean out" to maintain sewer systems, and other miscellaneous work orders.

370

PUBLIC WORKS WATER SYSTEM MAINTENANCE

DEPARTMENT GOAL

Water System Maintenance Division provides for the construction, operation and maintenance of the underground water and related utility services within the City in a manner that fosters a safe and clean environment and meets the desires of the citizens.


• Provided the construction, operation, and maintenance of all underground water related utility services with the city.

• There are approximately 110 miles of water distribution pipe that are maintained though the year.

• The underground utility division also replaced and repaired valves, flushed hydrants, and installed new water services.


To continue working effectively as a unified department and to ensure that safety is first, with providing clean and safe drinking water to the public.





- -

!\:DIC \ I OR J'Y 20 I 9 I Y 2020

Work orders include all part of the distribution system including, but not limited to hydrants, valves, meters, services, as well as the water 345 - Work Orders treatment plant regarding taste, odor and discoloration, and other miscellaneous work orders.

371

265 - Work Orders

PUBLIC WORKS STREET MAINTENANCE

DEPARTMENT GOAL

To provide for the construction, operation, and maintenance of streets, roads, alleys, and related services within the city in an efficient and effective manner that is consistent with the needs of the citizens and ensures the safety of the public and environment.


Provided for the construction, operation, and maintenance of streets, roads, alleys, and related services within the city in an efficient and effective manner that was consistent with the needs of the citizens and ensured the safety of the public and environment.


To continue working effectively as a unified department and to ensure that safety is primarily.





l\!l)]C.\IOR IY~Ull) !\~()]()

Work orders include street signs, potholes street lighting, traffic signal lights, street cleaning, alley clean-ups, streets striping and other misc. 975 - Work Orders work orders. (All work orders include citizen complaints and daily maintenance work as needed and inspected.)

372

723 - Works Orders

PUBLIC WORKS FACILITY MAINTENANCE

DEPARTMENT GOAL

The Facility Maintenance Division provides service focused in support of the city stated mission, goals, and objectives. Facility Maintenance and operations is a scheduled and routine maintenance program designed to identify problems in the advance of failure and to insure the building components and systems are in "as new" condition. The preventative maintenance program is essential to minimizing interruptions to customer work and program activity.


• Remodel of ECPD Dispatch areas • Built break room at Public Works • Servicing of all City Building A/C units • Remodel City Manager's area • Maintenance of all City buildings • Installation of ten (10) new swamp coolers at Public Works • Remodel of Chief of Police office • Completion of many_ work orders • Remodel of incubator #1 • Remodeled all outside lighting at the Old Post office • Remodeled Human Resources Department • Repainted rooms A & B at the Community Center • Remodeled Branch Library • Repainted office's at the Community Center and assisted in the removal of old carpet • Installation of new pluming and sinks at the P .D Dog kennels • Repaired field lighting at Stark field • Repaired lighting at MLK Pavilion • Remodeled NYPUM office and shop area • Installed counter tops and cabinets and mounted a TV • Installed new A/C's in following locations WWTP main office, P.D. dispatch area, P.D.

server room and P.D. upstairs office and locker rooms • Installed new windows at Fire Station #1 (fire escape window) • Upgraded all wall pack lighting at City Hall to LED lighting • Remodeled Ramada area at Bucklin Park • Assisted with the set up and opening of the new Aquatic Center • Assisted in all special events • Reroofing the Community Center main office area

373


• Reroofing of several City buildings • Installation of new exterior door at Conrad Harrison Youth Center and new sky lights • Installation of new A/ C units around the City • Security fencing for City Hall • Remodel of City Hall office area's • Continue graffiti abatement program • Continue Maintenance of City Buildings • Continue AC maintenance program • Respond to internal work orders and construction request • Continue with custodial cleaning of City buildings

374

PUBLIC WORKS MOTOR VEHICLE

DEPARTMENT GOAL

• The Vehicle/Equipment Maintenance Division is responsible for the transportation and equipment necessary for the delivery of quality municipal services. Its goal is to provide prompt, effective and cost efficient maintenance and repairs to all City owned vehicles and service equipment.

• The City of El Centro owns and operates a fleet of approximately 150 and service equipment. The Motor Vehicle Division is responsible for the maintenance, repair and service of the fleet, which enables the City to operate in an efficient and effective manner that is consistent with the needs of the citizens and ensures the safety of the public


• The Vehicle Maintenance Division completed 996 work orders. The majority of these work orders/repairs are done in-house to keep costs down.


• To continue working effectively and safely as a unit to be able to provide the maximum workload.

• The Motor Vehicle Division will respond faster to vehicles with mechanical issues within the City to be hauled to the City Shop for repair.


• No Significant changes


1'.\l)IC.\IOR IY:2019 I-Y:20:20

Work orders include General maintenance, AC systems, Tire Installation and Suspension. Metal fabrication, Heavy Equipment maintenance, BIT Inspections and other misc. work orders.

375

996 - Work Orders 3 02 - Work Orders


376

CITY OF EL CENTRO POLICY STATEMENT

Policy Statement No: 301 Category: Financial Management Subject: Financial Policies

I. PURPOSE

Adopted: October 7, 1998 Revised: June 3, 2014 Revised: April 3, 2018 Distribution: All Departments

The purpose of this Policy Statement is to establish Financial Policies to ensure that the City's finances are managed in a manner which will, (i) continue to provide for the delivery of quality services, (ii) maintain and enhance service delivery as the community grows in accordance with the general plan, (iii) guarantee an annual balanced budget assuring that the City is always living within its means, and (iv) establish reserves necessary to meet known and unknown future obligations. To achieve these goals the Financial Policies include General Policies, Revenue Policies, Cost of Growth Policies, Reserve Policies, Expenditure and Budgeting Policies, Debt Policies, and Capital Improvement Policies.

II. GENERAL POLICIES

1. The City will manage its financial assets in a sound and prudent manner. 2. The City will maintain sound financial practices in accordance with State law and

direct its financial resources toward meeting the City's long term goals. 3. The City will develop and maintain Programs to ensure its long-term ability to

pay all the costs necessary to provide the level and quality of service required by its citizens.

4. The City will maintain accounting systems in conformance with generally accepted accounting principles.

5. The City will establish and maintain investment policies in accordance with State laws that stress safety and liquidity over yield.

III. REVENUE POLICIES

1. The City will strive to maintain a diversified and stable revenue base that is not overly dependent on any land use, major taxpayer, revenue type or restricted revenue.

2. The City will aggressively pursue revenue collection and auditing to ensure that money due to the City is received in a timely manner.

02/20~8cfo\A 18-0025\Revlsion of Financial Polley #301 317

3. The City will seek Federal and State grants and reimbursements for mandated costs whenever possible.

4. The City will investigate potential new revenue sources, particularly those which will not add to the tax burden of residents or local businesses.

5. The City will work proactively with the League of California Cities and local communities to monitor legislation that may impact the City financially.

6. The City will avoid targeting revenues for specific purposes whenever possible. 7. The City will establish user fees when appropriate and monitor all user fees and

other charges so that the fees and charges are reflective of the cost of providing the services.

8. The City will periodically analyze actual revenue received. 9. The City will maintain and develop methods to track major revenue sources and

evaluate financial trends. 10. The City will seek methods to continually improve the accuracy of revenue

forecasts.

IV. COST OF GROWTH POLICIES

1. The City will recover the costs of new facilities and infrastructure necessitated by development, consistent with state law.

2. The City will require large developments to prepare a fiscal analysis which measures direct and indirect costs and benefits to the City.

V. RESERVE POLICIES

1. The City will establish, dedicate, and maintain reserves annually to meet known and estimated future obligations.

2. The City will seek to establish specific reserve accounts in the General Fund (Fund Balance) and Enterprise Funds (working capital) which include, but are not limited to, designated reserves for the following:

a. A General Fund reserve for economic uncertainties of not less than 10% of expenditures

b. Totally funded worker's compensation c. Liability insurance d. Value of accrued vacation and sick leave e. Estimated cost of retirees medical payments f. Depreciation and replacement of vehicles and major equipment g. Major maintenance and renovations of building, parks, and landscaping h. The City will establish reserves for replacement of facilities and

infrastructure i. The city will establish reserves for cash flow purposes

0212q1BE(o'A 18-0025\Revision of Financial Polley #301

VI. EXPENDITURE AND BUDGETING POLICIES

Overview Budgeting is an integral part of managing any organization in that it is concerned with the translation of organizational goals and objectives into financial and human resource terms. A budget should be designed and prepared to direct the most efficient and prudent use of the organization's financial and human resources. The budget provides an opportunity to examine

the composition and viability of the organization's programs and activities simultaneously in light of the available resources. It is a plan that establishes the spending authority for the City's programs and projects during the twelve month budget period. The City's Annual Budget serves as the foundation for the City of El Centro's Financial Planning and Control.

Budgets are adopted annually, and prior to June 30 of each year the City Manager submits to the City Council a proposed operating budget for the Fiscal Year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them. Public hearings are conducted and prior to June 30, the budget is adopted by motion of the City

Council.

Goals The following are the City's goals when developing the organization budget:

I. Follow the City's Strategic Plan which identifies community needs for essential services, activities and programs.

2. Identify and appropriate the resources required to perform program activities and accomplish program objectives.

3. Deliver services in the most cost effective manner, including utilizing the services of volunteers in areas where it is economically viable

4. State the objectives of operating programs and identify the services and resources being provided to accomplish the specified objectives.

5. Periodically update replacement and maintenance financing plans and incorporate them into the Budget.

Basis of Budgeting It is the policy of the City of El Centro to prepare an annual budget using the accounting basis that is in conformance with generally accepted accounting principles.

The appropriated budget is prepared by:

• Fund (e.g. general fund)

• Function (e.g. Public Safety)

• Department ( e.g. Police).

• Division ( e.g. communication)

0212Ql8cfo\A 18-0025\Revisfon of Financial Polley #301 :J9

Balanced Budget Operating budgets will be prepared to fund current year expenditures with current year revenue. However, surplus fund balances may be used to increase reserves, fund Capital Improvement Projects, or be carried forward to fund future year's operating budgets when necessary to stabilize services and fund capital outlay

Expenditure Categories Departmental expenditures are limited to City Council appropriated expenditures m the following major categories:

Personnel Services Supplies & Services Capital Outlay

Monitoring Performance It is the policy of the City of El Centro to monitor its financial perfonnance by comparing and analyzing actual results with budgeted results. This function shall be perfonned periodically by the Finance Director.

Budgetary review

• Budget-to-actual comparisons are made on a monthly basis by the Finance Department.

• Budget-to-actual comparisons are presented for City Council review at mid-year and on an as needed basis.

• Budget-to-actual comparisons are provided in the Comprehensive annual financial report for each individual governmental fund, for which an appropriated annual budget has been adopted.

The City maintains an encumbrance accounting system of purchase orders as a means of accomplishing budgetary control. Purchase orders are reviewed to ensure that funds are available and that requests are properly authorized prior to being released to vendors.

Budget modifications (transfers) • Department Directors may request transfers of appropriations within their departmental

budgets

• Transfers of appropriations between departments require the authorization of the City Manager

• Any revision that increases the total appropriations of any fund by more than fifty thousand dollars ($50,000) must be approved by the City Council.

• Budget transfers required to hire additional permanent personnel require City Council approval

02/201&lfo\A 18--0025\Revision of Financial PoUcy #301 380

Term of Budget appropriations All annual appropriations lapse at fiscal year- end.

Budget Development Procedures The City's budget process shall begin in December/January with the Finance Department issuing to each City Department the calendar, goals, directives and budget worksheets for developing the budget for the next budget cycle.

The Finance Director shall gather the proposed budget information from all Department directors (and others with budgetary responsibilities). Individual departments shall be responsible for developing budgets for non-salary/benefit line items, potential employee overtime, supplies, services and capital. Budgets proposed and submitted by each department should be accompanied by a narrative explanation of the sources and uses of funds and explanation for all material fluctuations in budgeted amounts from prior years. All requests for additional personnel shall include a narrative explaining the need for an increase in staff potential duties for the new employee and expected salary. All requests for capital shall include a narrative explaining the reason for the need of the respective item and priority.

After appropriate department meetings and subsequent revisions a compilation of all department budgets is prepared. The draft of the organization-wide budget, individual departments' budgets as well as the narratives (for new capital and additional personnel) is presented to the City Manager for discussion, revision, and initial approval.

Capital requests All capital requests are evaluated to determine whether the capital item is needed to:

a) clear a safety issue b) clear a legal requirement c) improve customer service

Personnel requests All request for additional staff are reviewed for viability based on the economic condition of the City.

At a public hearing the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them. Prior to July l, the budget is adopted by motion of the City Council.

The Finance Department inputs the budget into the accounting system and establishes appropriate accounting and reporting procedures (including any necessary modifications to the

02/2018cfo1A 18-0025\Revlslon of Financial Polley #301 381

chart of accounts) to ensure proper classification of activities and comparison of budget versus actual once the year begins.

VII. CAPITAL IMPROVEMENT POLICIES I. The City will construct all capital improvements in accordance with an adopted

capital improvement program. 2. The City will develop a five year plan for capital improvements to be updated at

least bi-annually. Future capital expenditures will be projected annually for a five year period based on changes in the community population, real estate development or replacement of the infrastructure.

3. The City will coordinate preparation of the Capital Improvement Budget with preparation of the Operating Budget. Future operating costs associated with new capital improvements will be projected and included in Operating Budget Forecasts.

4. The City will identify the estimated costs and potential funding sources for each proposed capital project before it is submitted to Council for approval.

5. The City will attempt to determine the least costly financing method for all new projects.

6. The estimated cost of capital replacement for enterprise funds such as water and sewer will be updated at least every two years to ensure that rates and charges are covering the full cost of operating these programs.

02/2018cfo'A 18-0025\Revislon of Financial Policy #301 382

Ordinance No. 07-16

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF EL CENTRO REPEALING AND REENACTING DMSION S OF ARTICLE IV OF CHAPTER 2 OF

THE CITY CODE ESTABLISHING THE CITY'S PURCHASING SYSTEM; DEFINING AUTHORITY FOR THE PURCHASING FUNCTION; PROVIDING PROCEDURES

FOR THE PURCHASE OF SUPPLIES, SERVICES AND EQUIPMENT

WHEREAS, California Government Code Section 54202 prescribes that: "Every local agency shall adopt policies and procedures, including bidding regulations, governing purchases of supplies and equipment by the local agency. Purchases of supplies and equipment by the local agency shall be in accordance with said duly adopted policies and in accordance with all provisions oflaw governing same. No policy, procedure, or regulation shall be adopted which is inconsistent or in conflict with statute"; and

WHEREAS, the City is required pursuant to California Government Code Section 54203 to adopt said policies by ordinance.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY ORDAIN AS FOLLOWS:

Section 1. That Division 5 of Article IV of Chapter 2 of the Code of the City of El Centro, California, dealing with the City's Purchasing System is hereby repealed and reenacted to read as follows:

Section 2-166 Section 2-167 Section 2-168 Section 2-169 Section 2-169 .1 Section 2-170 Section 2-1 71 Section 2-1 72 Section 2-1 73 Section 2-17 4 Section 2-175 Section 2-176 Section 2-177

Section 2-178

"Division 5"

Chapter 2

Short Title System Establishment; Purposes. Purchasing Officer. Purchasing Officer; Powers and Duties. Standards and Specifications. Exemptions. Purchase Orders; Encumbrance of funds. Bidders' Bonds. Contracts for $50,000 or Less. Contracts for More Than $50,000 Lowest Responsible Bidder. Exemption: Emergency Contracts. Exceptions to Requirement for Competitive Bidding: Contracts Not Adapted to Award by Competitive Bidding. Exceptions to Requirement for Competitive Bidding: Contracts With Carriers.

383

Section 2-179

Section 2-180 Section 2-181 Section 2-182

Section 2-183 Section 2-183 .1 Section 2-183.2

Exceptions to Requirements for Competitive Bidding: Auction, Closeout and Bankruptcy Sales; Sale of Merchandise Left After Exhibition.

Effect of Collusion Among Bidders or Advance Disclosures. Trade-in Allowances for Personal Property. Sale or Lease of Personal Property of the City; Public Auction; Division Inapplicable to Transactions Regarding Real Property. Joinder or Use of Contracts by Other Local Governments. Inspection and Testing. Assignment of Contract.

Section 2-166. Short Title. This Ordinance shall be known and may be cited as the "El Centro Purchasing Ordinance".

Section 2-167. System Establishment: Purposes.

In order to establish efficient procedures for the purchase of supplies, services and equipment, to secure for the City supplies, services and equipment at the lowest possible cost commensurate with quality needed, to exercise positive financial control over purchases, to clearly define authority for the purchasing function and to assure the quality of purchases, a purchasing system is adopted. Excluded from this policy are purchases of supplies, services and equipment which are included as part of a "Public Works Contract" and consequently are subject to the regulations contained in the State of California Public Contract Code and is covered within Division 5.1 Public Projects of Article IV of Chapter 2 of the City Code.

Section 2-168. Purchasing Officer.

The Director of Finance, or in the alternative such other person as may be designated in writing by the City Manager, shall be and is appointed to perform the functions of the Purchasing Officer for the City.

Section 2-169. Purchasing Officer: Powers and Duties.

The Purchasing Officer shall:

a. Purchase or contract for supplies, services and equipment required by any using agency or department in accordance with purchasing procedures prescribed by this Division, such administrative rules and regulations as the Purchasing Officer shall adopt for the internal control and operation of the purchasing function and such other rules and regulations as shall be prescribed by the Council or City Manager;

b. Prepare and adopt administrative rules and regulations not in conflict with the provisions of this ordinance for the purpose of carrying out the requirements and intent of this purchasing system.

384

r C. Negotiate and execute contracts for the purchase of supplies, services and equipment;

d. Procure for the City the needed quality in supplies, services and equipment at least expense to the City;

e. Encourage uniform bidding and endeavor to obtain as full and open competition as possible on all purchases;

f. Prepare and recommend to the Council rules governing the purchase of supplies, services and equipment for the City;

g. Prepare and recommend to the Council revisions and amendments to the purchasing rules;

h. Keep informed of current developments in the field of purchasing, prices, market conditions and new products;

1. Prescribe and maintain such forms as are reasonably necessary to the operation of this Chapter and other rules and regulations;

J. Insure that all supplies, services and equipment purchased conform with specifications;

r,, k. Recommend to the City Manager or City Council, as appropriate, the transfer of surplus , or unused supplies and equipment between agencies or departments as needed and the

sale of all supplies and equipment which cannot be used by any agency or which become unsuitable for City use;

I. Maintain a bidder's list.

m. Recommend to the Council the disqualification for a stated period of time vendors who default on their quotations.

n. Consider the possibilities of buying "in bulk" so as to take full advantage of discounts.

o. Have the right to waive any defect or informality with the approval of the using department or agency.

Section 2-169 .1. Standards and specifications.

All standards and specifications shall permit competition.

385

Section 2-170. Exemptions; Other Departments.

The Purchasing Officer may authorize in writing any agency or department to purchase or contract for specified supplies, services and equipment independently of the Purchasing Officer, but shall require that such purchases comply with the procedures established by this Division and shall further require periodic reports from the agency or dep.artment on the purchases on contracts made under such written authorization.

Section 2-171. Purchase Orders; Encumbrance of Funds.

a. Purchases of materials, supplies, equipment or services may be made by means of purchase orders processed and issued pursuant to this Chapter and shall be valid only when signed by the Purchasing Officer or other persons as may be designated by the Purchasing Officer to act in his behalf. A purchase order is not required for the purchase of supplies, equipment and services of less than $2,500 and for the following type of expenditures:

1. Advertisements and Notices 2. Attorney Services 3. Consultant Services 4. Courier/Delivery/Messenger Services 5. Fuel 6. Insurance Claims and Premiums 7. Medical Payments (physicians, lab, etc.) 8. Membership Dues 9. Payments to Other Governmental Units 10. Petty Cash Replenishment 11. Subscriptions 12. Trade Circulars or Books 13. Travel Expense/Advances 14. Utility Payments 15. Real Property/Easement acquisition 16. Personal services 17. Debt service payments

b. All purchase orders shall be issued in advance of any commitment for which they are issued except in emergency situations where a delay would be detrimental to the interest of the City or would jeopardize the health, safety or welfare of its citizens (see section 2-176). Except in an emergency, no purchase order shall be issued and no contract shall be awarded unless there exists an unencumbered appropriation in the expense account against which such purchase or contract is to be charged. The appropriate account and funds shall be encumbered immediately after the issuance of the purchase order or award of contract.

386

,,

~ I

.,_.., c. Open Purchase Orders - An open purchase order is an agreement whereby the City \_ contracts with a vendor to provide equipment or supplies on an as-needed and often over

the-counter basis. Open Purchase Orders provide a mechanism whereby items, which are uneconomical to stock, may be purchased in a manner that allows field operations timely access to necessary materials. Open Purchase Orders shall not be used to purchase services, capital assets or items maintained in stock.

~ \

The Finance Department shall request confirmation from the City Departments, as to which vendors they want to maintain in the open purchase order list. Confirmations will be performed annually before the beginning of the fiscal year. Requests for Open Purchase Orders may also be submitted to the Finance Department on an as-needed basis. The Finance Department may review the Open Purchase Order requests using the following criteria:

1. Frequency of need 2. Average dollar value and type of items to be purchased 3. Responsiveness and capabilities

All Open Purchase Orders shall include the following information:

1. 2. 3. 4. 5.

6. 7.

8.

A general description of the equipment of supplies which may be charged; the period of time the order will remain open, not to exceed one fiscal year; The maximum total amount which may be charged on the purchase order; Items excluded from the purchase, if applicable; Identification of the department(s) and employee(s) who may charge against the order. Requirement that the employee show CITY identification. Requirement that employees print and sign their names when picking up goods;and Account number to be charged.

Once an open purchase order is issued to a vendor, any authorized City employee may contact the vendor directly to place orders per the terms and conditions in the Open Purchase Order.

d. Nothing herein shall preclude the use of authorized petty cash funds for purposes intended by their establishment.

387

Section 2-172. Bidder's Bonds.

a. A bid bond, performance bond, payment bond or any combination thereof, with sufficient surety, in such amount as may be determined necessary by the Purchasing Officer may be required of each bidder or contractor on a particular contract.

b. Any such bonds may be to insure proper performance of the contract and save, indemnify and keep harmless the City against all loss, damages, claims, liabilities, judgments, cost and expenses which may accrue against the City in consequence of the awarding of the contract.

Section 2-173. Contracts for $50,000 or Less.

Except as otherwise provided by specific statute.:

a. The Purchasing Officer may enter into a contract of any nature without advertising when the estimated amount required to perform the contract is Twenty-Five Thousand Dollars ($25,000) or less.

b. Contracts of between Twenty-Five Thousand Dollars ($25,000) and Fifty thousand dollars ($50,000) will require both the City Manager's and Purchasing Officer's approval and shall be let by the administrative bid process set forth herein:

1. The Purchasing Officer may mail notices inviting formal bids. The notices shall be mailed to all qualified vendors on the bid list or who have requested their name to be added thereto unless the product or service is proprietary.

2. The notices to the fullest extent possible should be mailed no later than ten calendar days before the opening date of the bids. The notices shall describe the commodities or services in general terms, how to obtain more detailed information, and state the time and place for submission of bids. Failure of any person to receive such notice shall not invalidate any bid awarded.

3. A notice inviting bids shall be published at least ten calendar days before the date of opening of the bids. Notice shall be published in a newspaper of general circulation, printed and published in the City, or, ifthere is none, it shall be posted in at least three public places in the City.

388

~ .,

4. Such Notice must state:

I. The nature, character or object of the contract.

II. If the plans and specifications are to constitute part of the contract, where the plans and specifications may be seen.

III. The time and place where bids will be received and opened.

IV. Such other matters as may properly pertain to giving notice to bid.

5. Sealed bids shall be submitted to the City Clerk and shall be identified as a bid on the envelope. The bid must include an original signature of an authorized person.

6. Bids shall be opened in public by the City Clerk or designee at the time and place stated in the public notices.

7. Contracts shall be awarded by the City Manager and Purchase Officer to the lowest responsible bidder except as otherwise provided in this Chapter. The decision of the City Manager shall be final.

8. In their discretion, the City Manager and Purchase Officer may reject any or all bids presented, abandon the purchase or re-advertise. A permanent record of all requests for bids and all bids received shall be maintained. If no responsible bid ·is received, the City Manager and Purchasing Officer may let the contract without further competitive bidding.

9. If two (2) or more bids received are the same and lowest, the City Manager and Purchase Officer may accept the one it chooses.

10. If no bids are received, the contract may be let in the open market, or by the informal procedures set forth in Section 2-1 73.

11. The City Manager and Purchase Officer shall have the right to waive any defect or informality in the bidding or in the procedures set forth in this Section. No defect or informality shall void any contract entered into.

12. In the event no responsible bids are received, the City Manager and Purchase Officer may let the contract without competitive bidding.

389

c. If the estimated amount required to perform the contract, is more than Five Thousand ~ Dollars ($5,000) but not more than Twenty-Five Thousand Dollars ($25,000), requests , for bids may be submitted in writing or verbally to two or more persons or businesses capable of perfonning the contract. If the bid was received verbally, the department head must submit a written memo documenting the request and bids received. The contract shall be issued to the lowest responsible bidder. The Purchasing Officer shall maintain a permanent record of all requests for bids and all bids received. If no responsible bid is received, the Purchasing Officer may let the contract without further competitive bidding.

d. Nothing in this Section prohibits the Purchasing Officer from advertising for or requesting bids regardless of the estimated amount to perform the contract.

e. The Council may, from time to time, modify the monetary limits in this Section by resolution.

Section 2-174. Contracts for More Than $50,000.

a. Purchases and contracts for supplies, services, equipment and the sale of surplus property of estimated value greater than Fifty Thousand Dollars ($50,000) shall be let by the formal procedures set forth herein.

1. The Purchasing Officer shall mail notices inviting formal bids. The notices shall be mailed to all qualified vendors on the bid list or who have requested their name to be added thereto unless the product or service is proprietary.

2. The notices to the fullest extent possible should be mailed no later than ten calendar days before the opening date of the bids. The notices shall describe the commodities or services in general terms, how to obtain more detailed information, and state the time and place for submission of bids. Failure of any person to receive such notice shall not invalidate any bid awarded.

3. A notice inviting bids shall be published at least ten calendar days before the date of opening of the bids. Notice shall be published in a newspaper of general circulation, printed and published in the City, or, if there is none, it shall be posted in at least three public places in the City.

390

4. Such Notice must state:

I. The nature, character or object of the contract.

II. If the plans and specifications are to constitute part of the contract, where the plans and specifications may be seen.

III. The time and place where bids will be received and opened.

IV. Such other matters as may properly pe11ain to giving notice to bid.

5. Sealed bids shall- be submitted to the City Clerk and shall be identified as a bid on the envelope. The bid must include an original signature of an authorized person.

6. Bids shall be opened in public by the City Clerk or designee at the time and place stated in the public notices.

7. Contracts shall be awarded by the Council to the lowest responsible bidder except as otherwise provided in this Chapter. The decision of the Council shall be final.

8. In its discretion, the Council may reject any bids presented, abandon the purchase or readvertise . If all the bids submitted are rejected, the Council may either readvertise or adopt a resolution by a four-fifths majority declaring that the materials or supplies can be furnished at a lower price in the open market and away award the contract in the open market without further complying with this Section.

9. If two (2) or more bids received are the same and lowest, the Council may accept the one it chooses.

l O. If no bids are received, the contract may be let in the open market, or by the informal procedures set forth in Section 2-173.

11. The Council shall have the right to waive any defect or informality in the bidding or in the procedures set forth in this Section. No defect or informality shall void any contract entered into.

12. In the event no responsible bids are received, the Council may let the contract without competitive bidding.

13. The Council may modify, from time to time, the monetary limits in this Section by resolution.

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Section 2-175. Lowest Responsible Bidder.

Contracts shall be awarded to the lowest responsible bidder. In determining "lowest responsible bidder" in addition to price and conformance to specifications, the following, without limitation, may be considered:

a. The ability, capacity, and skill of the bidder to perform the contract or provide the service required;

b. That the products offered provide the quality, fitness, and capacity for the required usage;

c. Whether the bidder can perform the contract or provide the service promptly, or within the time specified, without delay or interference;

d. The character, integrity, reputation, judgment, experience, and efficiency of the bidder;

e. The quality of performance of previous contracts or services;

f. The previous and existing compliance by the bidder with laws and ordinances relating to the contract or service;

g. The sufficiency of the financial resources and ability of the bidder to perform the contract ~ or provide the service;

h. The quality, availability, and adaptability-of the supplies or contractual services to the particular use required; and

1. The ability of the bidder to provide future maintenance and service.

J. The number and scope of conditions attached to the bid.

k. The amount of sales tax to be received by the City.

When the contract is not awarded to the lowest bidder under Section 2-173, a statement of the reasons for placing the award elsewhere shall be prepared by the Purchasing Officer and filed with the other papers relating to the transaction.

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Section 2-176. Exemption: Emergency Contracts.

a. The bid procedures set forth in Section 2-173 and 2-174 need not be followed in situations determined by the City Manager to constitute an emergency. If such emergency action is taken, the City Manager shall report it to the Council at its next regularly scheduled meeting.

b. For the purposes of this Section, an "emergency" includes: 1. Results from the occurrence of disaster such as, but not limited to, fire, flood,

hurricane, riot, power outage or disease; or,

2. May lead to impairment of the health, safety, or welfare of the public if not immediately attended to.

Section 2-177. Exceptions to Requirements for Competitive Bidding: Contracts Not adapted to Award by Competitive Bidding.

a. Contracts including, but not limited to:

I. Items which may only be contracted from a sole source;

2. Contracts for professional services;

3. Additions to and repairs and maintenance of equipment which may be more efficiently added to, repaired, or maintained by a certain person;

4. Equipment which, by reason of the training of the personnel or of.any inventory of replacement parts maintained by the City is compatible with the existing equipment;

5. Computer equipment, and software.

6. Books, library materials, and subscriptions; and

7. Any insurance,

May not be subject to the competitive bidding requirements of this Division as determined by the Council or the Purchasing Officer.

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b. Except in cases of emergency, at least sixty (60) days prior to the expiration date of any existing contract for insurance in which the City is the insured, the Purchasing Officer shall cause to be given, by advertising, or in another manner deemed adequate and desirable by the Council, notice of the expiration date of such contract for insurance.

c. Nothing in this Section prohibits Council or the Purchasing Officer from advertising for or requesting bids.

Section 2-178. Exceptions to Requirements for Competitive Bidding: Contracts With Carriers.

a. Nothing in this Division prohibits the Purchasing Officer from contracting for interstate or intrastate carriage of persons or property with a certificated common carrier at the rates set forth in the officially approved tariff of such carrier.

b. Nothing in this Section prohibits the Purchasing Officer from soliciting informal rate quotations.

Section 2-179. Exceptions to Requirements for Competitive Bidding: Auction, Closeout and Bankruptcy Sales; Sale of Merchandise Left After Exhibition.

a. Except as otherwise provided by law, if the Purchasing Officer, with the approval of the City Manager, determines that supplies, materials or equipment can be purchased at any public auction, closeout sale, bankruptcy sale, sale of merchandise left after an exhibition, or other similar sale at a reasonable savings over the cost of like merchandise and below the market cost in the community, a contract or contracts may be let or the purchase made without complying with the requirements of this Division for competitive bidding.

b. The documentation for the purchase or acquisition shall be summarized for the next regularly scheduled meeting of the Council, together with written justification showing the savings involved.

Section 2-180. Effect of Collusion Among bidders or Advance Disclosures.

a. Any agreement or collusion among bidders or prospective bidders in restraint of freedom of competition by agreement to bid a fixed price, or otherwise, shall render the bids of such bidders void.

b. Advance disclosures of any information to any particular bidder which would give that particular bidder any advantage over any other interested bidder in advance of the opening of bids, whether in response to advertising or an informal request for bids, whether in response to advertising or an informal request for bids, made or permitted by an officer or employee of the City, shall operate to void all proposals of that particular bid solicitation or request.

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~ I

ff!""' Section 2-181. Trade-in Allowances for Personal Property. \

When_ purchasing personal property, the Purchasing Officer may solicit and accept advantageous trade-m allowances for personal property of the City which has been determined by the Council to be no longer required for public use, and may award any bid to the bidder submitting the lowest net bid after deduction of such trade-in allowance.

Section 2-182. Sale or Lease of Personal Property of the City: Public Auction: Division Inapplicable to Transactions Regarding Real Property.

a. All sales or leases of personal property of the City must be made, as nearly as possible, under the same conditions and limitations as required by this Division in the purchase of personal property; but, the Purchasing Officer, with approval of the Council, may sell any such personal property at public auction if it is deemed that such a sale is desirable and in the best interest of the City.

b. The provisions of this Division do no apply to the purchase, sale, lease or transfer of real property by the City.

Section 2-183. Joinder or Use of Contracts by Other Local Governments.

The City may join or use the contracts of the State of California or of other local governments fl""' within this State with the authorization of the contracting vendor. ,,

Section 2-183.1. Inspection and Testing.

The Purchasing Officer may require chemical and physical tests of samples, submitted with bids and samples of deliveries which are necessary to determine their quality and conformance with specifications.

Section 2-183 .2. Assignment of contract.

a. No contract awarded pursuant to Section 2-173 may be assigned without consent of the Purchasing Officer.

b. No contract awarded pursuant to Section 2-174 may be assigned without consent of the Council.

c. No contract awarded or any portion thereof may be assigned to any person who was declared by the Purchasing Officer, with respect to contracts awarded under Section 2-173, or by the Council with respect to contracts awarded under Section 2-174, not to be a responsible person to perform the particular contract.

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Section 2. This ordinance shall be given appropriate enumeration in the files of the City Clerk .,...._ regarding the City's Purchasing System.

Section 3. This ordinance shall take effect thirty (30) days from and after its adoption. Within fifteen (15) days after adoption, it shall be published once in a newspaper, published and circulated within the City of El Centro, California.

INTRODUCED at a regular meeting of the City Council of the City of El Centro, California, held on the October 3, 2007.

PASS ED AND ADOPTED at a regular meeting of the City Council of the City of El Centro, California, held on the October 17, 2007.

:~ENTRO ~ Rosanna Bayfu:i-ore, Mayo

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'""" I

. .

,... \.

STATE OF CALIFORNIA ) COUNTY OF IMPERIAL ) ss CITY OF EL CENTRO )

I, Rita M. Noden, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Ordinance No. 07-16 had its first reading on October 3, 2007, and had its second reading on October 17, 2007, and was passed by the following vote:

AYES: NOES: ABSENT: ABSTAINED:

AYES: NOES: ABSENT: ABSTAINED:

Sanders, Solomon, Moore, Edney, Viegas-Walker None None None

Sanders, Solomon, Moore, Edney, Viegas-Walker None None None

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Policy Statement No: 303 Category: Investments

Subject: Investment Policy

I. Purpose

Adopted: January 2001 Revised: August 2002

September 2011 October 18, 2011

Distribution: All Departments

The City Council of the City of El Centro recognizes that the City's invested assets are essential to the City's financial strength, its ability to pay claims, and its ability to improve service or reduce costs and, therefore, wishes to adopt a fiscally responsible Statement of Investment Policy (the Policy) in order to promote the wise investment of City funds.

This Policy shall govern the investment of City funds. It takes into consideration the City's particular investment needs including preservation of capital, appropriate levels of liquidity and yield on invested assets. This Statement of Investment Policy is based upon principles of prudent money management and State law. When the Policy is more restrictive than State law, the Policy shall govern investment practices.

II. Investment Objectives

The City's primary objectives, in priority order, shall be to:

• ensure the safety of principal, • maintain a sufficiently liquid investment portfolio to ensure that the City has adequate cash

to meet reasonably anticipated operating requirements, and • earn a reasonable yield consistent with the objectives of safety and liquidity.

III. Investment Philosophy

The City's investment philosophy is to invest conservatively in order to minimize risk. Investments shall be made in the context of the Prudent Investor Rule for trustees of local government money pursuant to government Code Section 53600.3 as follows:

When investing, reinvesting, purchasing, acquiring, exchanging, selling, and managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like

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character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency. Within the limitations of this section and considering individual investments as part of an overall strategy investments may be acquired as authorized by law.

This standard of prudence is to be used by all investment staff and will be applied in the context of managing an overall portfolio.

The fundamental principles of the City's investment philosophy are:

• diversification of the portfolio by investment type, • quality standards for securities issuers, • limits on the maximum maturity of investments, • passive investment strategy of purchasing investments with the intent to hold them until

maturity.

The City's passive investment strategy does not prohibit the City from selling a security prior to its maturity and recording a gain or loss in order to improve the quality, liquidity, or yield of the portfolio in response to market conditions or City needs. However, the City's philosophy prohibits speculation, i.e., the purchase of securities with the intent to profit from favorable changes in market prices or market conditions. Leveraging or borrowing money for the purpose of investing is specifically prohibited.

IV. Investment Constraints

1. For repurchase agreements oflonger than three_ (3) days, the underlying collateral must be at least 102% of the repurchase agreement amount and must be delivered to the City's safekeeping account. The only acceptable collateral for repurchase agreements are U.S. Treasury issues and Federal Agency issues. Collateral is not required for repurchase agreements of three days or less.

2. The City shall not use reverse repurchase agreements for the investment of funds.

3. Bankers Acceptances may not exceed 180 days maturity nor more than 40% of the City's investments.

4. Negotiable certificates of deposit may not exceed 30% of the City's investments.

5. Medium-term notes may not exceed 30% of the City's investments.

Instruments issued by a federal agency or U.S. government enterprise may only be purchased as indicated in Appendix A. The City may invest only as shown in Table 1 and shall not invest in inverse floaters, range notes, or interest-only strips that are derived from a pool of mortgages .

The City shall not invest in any security that could result in zero interest accrual if held to maturity.

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STATEMENT OF INVESTMENT POLICY (cont.)

Commercial paper eligible for investment shall have the highest ranking of Moody's Investors Service, Inc. (Moody's), Standard and Poor's (S&P), or Fitch Financial Services, Inc (Fitch). The corporation that issues the commercial paper shall be organized and operating within the United States, shall have total assets in excess of five hundred million dollars ($500,000,000), and shall issue debt, other than commercial paper, if any, that is rated "A" or higher by Moody's, S&P, or Fitch . Eligible commercial paper shall have a maximum maturity of270 days or less. No more than 25 percent of total investments may be invested in eligible commercial paper. No more that 10 percent of the outstanding commercial paper of any single corporate issue may be purchased.

Any investment owned by the City at the time of the adoption of this policy shall be exempt from these provisions. Upon the maturity or liquidation of such investments, any monies reinvested shall be in accordance with the provisions of this policy.

V. SAFEKEEPING OF SECURITIES

The City shall utilize an independent third party financial institution for the safekeeping of securities. The City shall not purchase securities from, nor sell securities to, the financial institution responsible for the safekeeping of the City's securities.

VI. MATURITIES

From time to time, the condition of the fixed income markets presents opportunities for high interest rates on high grade securities with a low risk exposure. It is in the best interest of the City to maintain diversified investments that will ensure safety,_ liquidity and the increase of acceptable yield from these situations.

No more than 65% of the City's funds may be invested in securities with maturities longer than two years from the date of purchase. Securities with maturities longer than five years must be U.S. Treasury notes or bonds, Federal National Mortgage Association bonds or Federal Home Loan Bank bonds.

The percentage of long-term maturities shall not exceed the following:

• A maximum of thirty percent of the City's invested funds may be invested in securities over five years;

• A maximum of fifteen percent of the City's invested funds may be invested in securities over seven years;

• No security may have a maturity greater than ten years from the date of purchase.

Any moneys held by a trustee or fiscal agent and pledged to the payment or security of bonds or other indebtedness, or obligations under a lease, installment sale, or other agreement of the City, or certificates of participation in those bonds, indebtedness, or lease installment sale, or other agreements, may be invested in accordance with the statutory provisions governing the issuance of

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those bonds, indebtedness, or lease installment sale, or other agreement, or to the extent not inconsistent therewith or if there are no specific statutory provisions, in accordance with the ordinance, resolution, indenture, or agreement of the Ci ty providing for the issuance.

VII. INVESTMENTS El' 'bl . d 1g1 e mvestments un er state aw an t etr accepta d h. 1 1ty tot e 1ty ares bT h C' h own mt eta e h bl below.

Eligible for Local Gov't Acceptable

Investment Type Investment for city

Bonds issued by the City X X

United States Treasury issues X X

Registered California State Warrants or notes or bonds X

Debt issued by a California local government X X

Instruments issued by a federal agency or United States government-sponsored enterprise X X

Bankers Acceptances (with maturities of 180 days or less) X X

Prime Commercial Paper ( as defined in Gov't Code section 53601) X X

Negotiable certificates of deposit X X

Repurchase Agreements with ·Primary dealers of the Federal Reserve Bank of New York X X

Reverse Repurchase Agreements with Primary dealers of the Federal Reserve Bank of New York X

Medium-term notes (5 yr. maturity or less) of domestic corporations or depositary institutions X X

shares in diversified management companies investing in permitted securities X X

Obligations backed by a first priority security interest in acceptable collateral for local agency deposits X

Mortgage-backed securities X

State of California Local Agency Investment Fund X X

Shares of beneficial interest issued by the CAL-TRUST Joint Powers Authority, authorized pursuant to Gov't Code Sections 6509.7 and 53601 (p) X X

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VIII. DEPOSITORY SERVICES

Legal Constraints Money must be deposited in state or national banks, state or federal savings associations, or state or federal credit unions in the State of California. It may be in inactive deposits, active deposits or interest-bearing active deposits. Deposits shall not exceed the shareholders' equity of any depository bank or the net worth of any depository savings and loan association.

The bank or savings and loan must secure the active and inactive deposits with eligible securities having a market value of 110% of the total amount of the deposits. If funds are to be collateralized, the collateral must be United States government securities.

Security may be waived for that portion of a deposit which is insured pursuant to federal law. Currently, the first $250,000.00 of a deposit is federally insured. The collateral requirement for the first $250,000.00 may be waived if the City will receive a higher interest rate.

Depository services Active deposits are demand or checking accounts which receive revenues and pay disbursements. Interest bearing active deposits are Money Market accounts at a financial institution (i.e. bank, savings and loan, credit union) . These accounts are demand accounts (i .e. checking accounts) with restricted transaction activity.

Inactive deposits are Certificates of Deposit issued in any amount for periods oftime as short as 14 days and as long as several years.

IX. REPORTING

The Director of Finance shall render a monthly report to the City Council and City Manager within thirty (30) days following the month covered by the report. The report shall include:

• The type or kind of each investment, • The issuer of each investment, • The purchase date of each investment, • The maturity date of each investment, • The par and dollar amount of each investment, • Current market values and sources of the valuations, • The amount of cash held by the City, • A description of any of funds, investments, or programs that are under the management of

contracted parties, • A statement regarding compliance with this Statement oflnvestment Policy, • A statement denoting the ability of the City to meet its expenditure requirement for the next

six months.

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X. Appendix A - GLOSSARY

XI. Appendix B - INVESTMENT CRITERIA FOR FINANCIAL INSTITUTIONS

XII. Review

The investment policy shall be reviewed and approved by the city council on an annual basis.

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APPENDIX A GLOSSARY

BANKERS ACCEPTANCES - are short-term credit arrangements to enable businesses to obtain funds to finance commercial transactions. They are time drafts drawn on a bank by an exporter or importer to obtain funds to pay for specific merchandise. By its acceptance, the bank becomes primarily liable for the payment of the draft at maturity. An acceptance is a high grade negotiable instrument. Acceptances are purchased in various denominations for 30 to 180 days but no longer than 270 days. The interest is calculated on a 360 day discount basis similar to Treasury Bills. Local agencies cannot invest more than forty per cent of their surplus money in Bankers Acceptances; the City limits investment in Bankers Acceptances to 40% of its portfolio.

CERTIFICATES OF DEPOSIT - are investments for inactive funds issued by banks, savings and loans and credit unions .

Negotiable Certificates of Deposit are large-denomination CDs issued in $1 million increments. These securities have average trades in the secondary market of $5 million to $10 million. They are issued at face value and typically pay interest at maturity, if maturing is less than 12 months. CDs which mature beyond this range pay interest semi-annually. Negotiable CDs are issued by U.S. banks (domestic CDs), U.S. branches of foreign banks (Yankee CDs) and thrifts. There is an active secondary market for negotiable domestic and Yankee CDs. However, the negotiable thrift CD secondary market is limited. Yields on CDs exceed those on U.S. treasuries and agencies of similar maturities. This higher yield compensates the investor for accepting the risk of reduced liquidity and the risk that the issuing bank might fail. State law does not require.the collateralization of negotiable CDs.

Non-negotiable Certificates of Deposit are time deposits with financial institutions which earn interest at a specified rate for a specified term. Liquidation of the CD prior to maturity incurs a penalty. There is no secondary market for those instruments, therefore, they are not liquid. They are classified as public deposits and financial institutions are required to collateralize them. Generally, financial institutions use mortgages to collateralize these deposits. The City only accepts U.S. government-issued or U.S . government-backed securities as collateral.

Non-negotiable CDs of $100,000 are insured respectively by the Federal Deposit Insurance Corporation (FDIC), and the National Credit Union Share Insurance Fund (NCUSIF). For deposits exceeding $100,000 we require the financial institution to collateralize.

COLLATERAL - consists of securities, evidence of deposits, or other property which a borrower pledges to secure repayment of a loan. It also refers to securities pledged by a bank to secure deposits of public monies. In California, repurchase agreements, reverse repurchase agreements, negotiable CDs purchased at a California institution, and public deposits must be collateralized. Collateral acceptable to the City must be U.S. Treasury or Federal Agency issues. This type of collateral must equal 110% of the deposit being secured.

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COMMERCIAL PAPER - is a short term, unsecured, promissory note issued by a corporation to raise working capital. These negotiable instruments may be purchased at a discount to par value or interest bearing. Eligible commercial paper is issued by corporations organized and operating within the Uni Led States and having total assets in excess of$500 million. This would include firms such as General Motors Acceptance Corporation, American Express, Bank of America, Wells Fargo Bank, et cetera.

Local agencies are permitted to invest in commercial paper of ''prime" quality of the highest ranking or of the highest letter and numerical rating as provided by Moody's Investor's Service, Inc., Standard and Poor's Corporation, or Fitch Financial Services, Inc. Purchases of eligible commercial paper may not exceed 270 days maturity nor exceed 25% of the local agency's surplus funds.

DELIVERY - of securities may be accomplished two ways: delivery vs. payment and delivery vs. receipt ( also called free). Delivery vs. payment is delivery of securities with an exchange of money for the securities; this is the method of delivery used by the City. Delivery vs. receipt is delivery of securities with an exchange of a signed receipt for the securities.

DEPOSITS - Inactive deposits are certificates of deposit issued in any amount for periods of time as short as fourteen days and as long as several years. Interest must be calculated on a 360-day basis, actual number of days. The criteria for investments in Certificates of Deposits is described in Appendix B.

Interest-bearing active deposits are money market accounts at a financial institution (i.e. , bank,. savings and loan, credit union) . These accounts are demand accounts (i.e., checking accounts) with restricted transaction activity.

A Passbook saving account is similar to an inactive deposit but without a fixed term. The interest rate is much lower than CDs, but the savings account allows flexibility. Funds can be deposited and withdrawn according to daily cash needs.

FEDERAL AGENCY INSTRUMENTS - are issued by U.S. Government agencies or quasigovernment agencies. These issues are guaranteed directly or indirectly by the United States Government. Examples of these securities are Federal Home Loan Bank (FHLB) notes, Federal National Mortgage Association (FNMA) notes, Federal Farm Credit Bank (FFCB) notes, Government National Mortgage Association (GNMA) notes and Student Loan Association (SLMAE) notes. The City may not invest in federal agency instruments issued by the Small Business Administration or the Government National Mortgage Association. Collateralized mortgage obligations issued by a federal agency may not be purchased by the City.

ISSUER means any corporation, governmental unit or financial institution which borrows money through the sale of securities.

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LIQUIDITY - refers to the ease and speed with which an asset can be converted into cash without loss of value. In the money market, a security is said to be liquid if the spread between the bid and asked price is narrow and reasonably sized trades can be done at those quotes. U.S. Treasury bills are very liquid.

LOCAL AGENCY INVESTMENT FUND (LAIF) - is a special fund in the State Treasury which local agencies may use to deposit funds for investment. There is no minimum investment period and the minimum transaction is $5,000, in multiples of $1,000 above that, with a maximum of$ 40 million for any agency. It offers high liquidity because deposits can be converted to cash in twentyfour hours and no interest is lost. All interest is distributed to those agencies participating on a proportionate share determined by the amounts deposited and the length of time they are deposited. Interest is paid quarterly via direct deposit to the LAIF account. The State charges an amount for the cost of making the investments, not to exceed one-quarter of one per cent of the earnings.

MATURITY - is the date upon which the principal or stated value of an investment becomes due and payable.

MEDIUM TERM CORPORATION NOTES - are unsecured promissory notes issued by a corporation organized and operating in the United States. These are negotiable instruments and are traded in the secondary market. Medium Term Corporate Notes (MTN) can be defined as extended maturity commercial paper. Corporations use MTNs to raise capital. Examples of MTN issuers are General Electric, GMAC, Citibank, Wells Fargo Bank, et cetera.

Local agencies are restricted by the Government Code to investments in notes rated "A" or higher by a nationally-recognized rating service. Further restrictions are a maximum term of five years to . maturity and total investments in Medium Term Corporate Notes may not exceed thirty per cent of the local agency's surplus money.

MUTUAL FUNDS - are referred to in the Government Code, Section 5360l(k), as "shares of beneficial interest issued by diversified management companies". The Mutual Fund must be restricted by its by-laws to the same investments as the local agency by the Government Code. These investments are Treasury issue, Federal Agency issues, State of California and City (within California) debt obligations, Bankers Acceptances, Commercial Paper, Certificates of Deposit, Negotiable Certificates of Deposit, Repurchase Agreements, Reverse Repurchase Agreements, and Medium Term Corporate Notes. The quality rating and percentage restrictions in each investment category applicable to the local agency also apply to the Mutual Fund. Other restrictions apply.

A further restriction is that the purchase price of shares of the mutual funds shall not include any sales commission. Investments in mutual funds shall not exceed fifteen per cent of the local agency's surplus money.

NEGOTIABLE - is the term used to designate a security, the title to which is transferable by delivery.

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PORTFOLIO - is the collection or group of securities owned by an investor.

PRINCIPAL - describes the original cost of a security. It represents the amount of capital or money which the investor pays for the investment.

REPURCHASE AGREEMENTS - are short term investment transactions. Banks buy temporarily idle funds from a customer by selling him U.S. Government or other securities with a contractual agreement to repurchase the same securities on a future date at an agreed upon interest rate. Repurchase agreements are typically for one to ten days in maturity. The customer receives interest from the bank. The interest rate reflects both the prevailing demand for Federal Funds and the maturity of the REPO. Repurchase Agreements must be collateralized.

SHARES OF BENEFICIAL INTEREST ISSUED BY A JOINT POWERS AUTHORITY -Organized pursuant to Section 6509 .7 that invests in the securities and obligations authorized in gov ' t code section 53601, subdivisions (a) to (o), inclusive. Each share shall represent an equal proportional interest in the underlying pool of securities owned by the joint powers authority.

U.S. TREASURY ISSUES - are direct obligations of the United States Government. They are highly liquid and are considered the safest investment security.

TREASURY BILLS - are non-interest-bearing discount securities issued by the U.S. Treasury to finance the national debt. Most bills are issued to mature in three months, six months or one year.

TREASURY NOTES - have original maturities of over one year up to ten years.

TREASURY BONDS - have original maturities of up to 30 years.

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APPENDIXB INVESTMENT CRITERIA FOR FINANCIAL INSTITUTIONS

Any financial institution proposed for the purchase, sale, or safekeeping of City securities must submit current financial statements for evaluation by the City Treasurer or Deputy City Treasurer prior to the investment of funds. The institution:

• must have been in business at least three years, and • must have assets of at least $50 million and a net worth to liability ratio of 4.0% or greater.

Investments in Credit Unions require an Equity to Asset Value of 5.0% or greater. The loan balance to share draft ratio is compared to industry standards, but should not exceed 90%. The City may invest funds for a period up to 120 days in institutions with a Regular Reserve to Loan Balance ration of 3.25% or greater. For longer periods oftime, the ratio must be at least 4.0%.

Examination is made of the Reserve Loan Losses category to evaluate the financial trend of the institution's asset base. When available, data is evaluated regarding the level of non-performing assets (i.e. , loans no longer paying interest and/or principal in the amount called for in the original contract agreement.) Comparison is made of institution ratio values to the industry averages.

Under deposits, if data is available, we track the ratio of $100,000 certificates of deposit (brokered money) to the total deposit base. A percent greater than 50% is an area of concern.

Whenever possible, the use of several years' financial data is evaluated to present a trend of activity in the institution.

The City also requires that interest be paid to the City on a monthly basis ( current state law only requires quarterly payment). The City will not place more than $100,000 in a savings and loan, small banks or credit union.

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Policy Statement No: 305 Category: Financial Management

Adopted: July 2011 Revised:

Subject: Fixed Assets Capitalization and Control Policy Distribution: All Departments

I. PURPOSE The purpose of this policy is to ensure adequate control and appropriate use of City fixed assets. The procedures are intended to define fixed assets and to establish guidelines for budgeting, financial reporting, logging, inventorying, transferring, depreciating, and disposing of fixed assets.

II. POLICY

III.

It is the policy of the City of El Centro that fixed assets be used for appropriate City purposes and be properly accounted for. It is the responsibility of the Finance Department to ensure fixed assets will be inventoried on a periodic basis, and accounted for by fund and asset category. It is the responsibility of the Department Heads to ensure that proper budgeting and purchasing guidelines are followed and that fixed assets are adequately secured.

OBJECTIVES The City of El Centro's fixed asset policy has two (2) objectives:

1. Accounting and Financial Reporting - To accurately account for and report fixed assets to the City Council, external reporting agencies, granting agencies, and the public.

2. Safeguarding - To protect its fixed assets from loss or theft.

The Finance Department is responsible for, and has established, systems and procedures through which both objectives are met. The system and procedures are used to identify, process, control, track, and report City fixed assets.

IV. PROCEDURES

Capitalization Policy (Accounting and Financial Reporting) In general, all fixed assets, including land, buildings, machinery and equipment, with an acquisition cost of $5,000 or more, will be subject to accounting and reporting (capitalization). All costs associated with the purchase or construction should be considered, including ancillary costs such as freight and transportation charges, site preparation expenditures, installation charges, professional fees, and legal costs directly attributable to asset acquisition. Specific capitalization requirements are described below.

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• The capitalization threshold is applied to individual units of fixed assets. For example, ten desks purchased through a single purchase order each costing $1 ,000 will not qualify for capitalization even though the total cost of $10,000 exceeds the threshold of $5,000.

• The capitalization threshold will generally not be applied to components of fixed assets. For example, a tractor purchased with several attachments will not be evaluated individually against the capitalization threshold. The entire equipment with components will be treated as a single fixed asset.

• Repair is an expense that keeps the property in good working condition. The cost of the repair does not add to the value or prolong the life of the asset. All repair expenditures are charged to the appropriate department fund.

• Software programs will be regarded as fixed assets subject to capitalization and the cost will be amortized over a useful life of 5 years. Costs associated with software maintenance and customer support are considered expenditures and will not be capitalized.

• Improvements to existing fixed assets will be presumed to extend the useful life of the related fixed asset and, therefore, will be subject to capitalization only if the cost of the improvement meets the $5,000 threshold.

• Capital projects will be capitalized as "construction in progress" until completed. Costs to be capitalized include direct costs, such as labor, materials, and transportation, indirect costs such as engineering and construction management, and ancillary costs such as construction period interest.

• Additions and deletions to the fixed asset inventory records shall be made on a periodic basis. When fixed assets are sold or disposed of, the inventory of Fixed Assets should be relieved of the cost of the asset and the associated accumulated depreciation.

• Department Heads will need to approve a Property Disposition report prior to transfer, auction or disposal of any fixed asset.

Control Policy - (Safeguarding) The Finance Department is responsible for establishing and maintaining systems and procedures to properly safeguard assets. However, Department Heads are responsible for protecting assets under their control from theft or loss. These assets are described as follows:

a. The acquisition cost of the fixed asset is equal to or greater than $5 ,000.

b. An asset required to be controlled and separately reported pursuant to grant conditions and other operational or externally imposed. For example, a grant program that has funded the acquisition of a fixed asset may impose a requirement that the fixed asset be tracked and identified as a grant funded asset.

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DEPRECIATION Depreciation is computed from the date the fixed asset is placed in service until the end of its useful life.

Depreciation method - straight line

Buildings Arch/Engineering Construction Engineering Other Real Property Improvements Other-Contributed Capital Fixed Shop Equipment Portable Shop Equipment Field Equipment Parks & Recreation Equipment Safety Equipment Heavy Mobile Equipment Communication Equipment Furniture & Fixtures Office Machines Visual Aid Computers Other Assets Computer Software Books Vehicles Trucks Fire Fighting & Rescue Vehicles

50 years 10-50years 10 - 50 years 10 - 50 years 10 - 50 years 5 years 5 years 5 years 5 years 5 years

15 years 5 years 5 years 5 years 5 years 5 years 5 years 5 years

10 years 5 years 5 years

15 years

PURCHASING AND DISPOSAL OF PROPERTY

Purchasing will follow the El Centro Purchasing Ordinance found at Chapter 2, Article IV, Division 5, commencing with Section 2-166, of the El Centro City Code and the disposal of fixed assets will follow Policy Statement No. 302

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Policy Statement No: 304 Adopted: June 2011 Category: Financial Management Revised: ___ _ Subject: Reporting Unrestricted Fund Balance in the General Fund Financial

Statements

I. Purpose:

This Fund Balance Policy establishes the procedures for reporting unrestricted fund balance in the General Fund financial statements. Certain commitments and assignments of fund balance will help ensure that there will be adequate financial resources to protect the City against unforeseen circumstances and events such as revenue shortfalls and unanticipated expenditures. The policy also authorizes and directs the Finance Officer to prepare financial reports which accurately categorize fund balance as per Governmental Accounting Standards Board (GASS) Statement No. 54, Fund Ba lance Reporting and Governmental Fund Type Definitions.

II. Procedures:

Fund balance is essentially the difference between the assets and liabilities reported in a governmental fund. There are five separate components of fund balance, each of which identifies the extent to which the City is bound to honor constraints on the specific purposes for which amounts can be spent.

• Non-spendable fund balance (inherently non-spendable) • Restricted fund balance (externally enforceable limitations on use) • Committed fund balance (self-imposed limitations on use) • Assigned fund balance (limitation resulting from intended use) • Unassigned fund balance (residual net resources)

The first two components listed above are not addressed in this policy due to the nature of their restrictions. An example of non-spendable fund balance is inventory. Restricted fund balance is either imposed by law or constrained by grantors, contributors, or laws or regulations of other governments. This policy is focused on financial reporting of unrestricted fund balance, or the last three components listed above. These three components are further defined below.

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Committed Fund Balance

The City Council, as the City's highest level of decision-making authority, may commit fund balance for specific purposes pursuant to constraints imposed by formal actions taken, such as an ordinance or resolution. These committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use through the same type of formal action taken to establish the commitment. City Council action to commit fund balance needs to occur within the fiscal reporting period; however the amount can be determined subsequently.

Assigned Fund Balance

Amounts that are constrained by the City's intent to be used for specific purposes, but are neither restricted nor committed, amounts should be reported as assigned fund balance. This policy hereby delegates the authority to assign amounts to be used for specific purposes to the City Manager for the purpose of reporting these amounts in the annual financial statements. A few examples of assigned fund balance follow.

• cootiouiog Aoorooriatioos Fund balance levels must be sufficient to meet funding requirements for projects approved in prior years and which must be carried forward into the new fiscal year.

• Debt Service An amount established to provide for future debt service obligations.

• Budget Balancing Measures Funds set aside for the purpose of stabilizing the delivery of City services during periods of operational budget deficits and to mitigate the effects of major economic uncertainties resulting from unforeseen changes in revenues and/or expenditures.

• Meet Eioaocial Reserve Policy #301

In fiscal year 1998-99 the City of El Centro established Reserve Policies (as part of financial policy #301) which establish, dedicate, and maintain reserves annually to meet the following estimated future obligations. 1. Totally funded workers compensation 2. Liability insurance 3. Value of accrued vacation and sick leave 4. Estimated cost of retirees medical payments

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5. Depreciation and replacement of vehicles and major equipment 6. Major maintenance and renovations of building, parks, and landscaping

Unassigned Fund Balance

These are residual positive net resources of the general fund in excess of what can properly be classified in one of the other four categories.

Eioaocial Reserve Policy

In fiscal year 1998-99 the City of El Centro established Reserve Policies (as part of financial policy #301) which establish, dedicate, and maintain reserves annually to meet known and estimated future obligations. The policy seeks to establish specific reserve accounts which include, but are not limited to the following:

1. A General Fund reserve for economic uncertainties of not less than 10% of expenditures

The City Council recognizes that the unobligated General Fund reserves are needed for cash flow requirements, downturns in the economy, vulnerability to actions by State and Federal governments, interruptions in revenue stream and exposure to damages to infrastructure caused by natural disasters, and other contingency factors.

Fund Balance Classification

The accounting policies of the City consider restricted fund balance to have been spent first when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Similarly, when an expenditure is incurred for purposes for which amounts in any of the unrestricted classifications of fund balance could be used, the City considers committed amounts to be reduced first, followed by assigned amounts and then unassigned amounts.

III. Summary:

This policy is in place to provide a measure of protection for the City against unforeseen circumstances and to comply with GASS Statement No. 54. No other policy or procedure supersedes the authority and provisions of this policy.

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EXHIBIT "A"

VARIOUS COMPONENTS OF FUND BALANCE AS DEFINED BY GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT NO. 54.

Non-spendable Fund Balance:

Petty Cash: The portion of fund balance that represents the asset amount of petty cash, held by a given fund.

Inventories: The portion of fund balance that represents the asset amount of supply inventories, held by a given fund.

Prepaid Expenditures: The portion of fund balance that represents the asset amount of prepaid expenditures, held by a given fund.

Notes Receivable: The portion of fund balance that represents the asset amount of notes receivable, held by a given fund.

Advances to Other Funds: The portion of fund balance that represents the asset amount of cash advanced to other funds, held by a given fund.

Loans Receivable: The portion of fund balance that represents the asset amount of loans receivable, held by a given fund.

Land Held For Resale: The portion of fund balance that represents the asset amount of land inventory that is being held for resale, held by a given fund.

Redevelopment Loans: The portion of fund balance that represents the asset amount of loans receivable made to the Community Redevelopment Agency, held by a given fund.

Restricted Fund Balance:

Gas Tax (201) - The portion of fund balance derived from the State of California gas tax revenue to be used for street improvements and maintenance.

Transportation Article 8 (202) - The portion of fund balance derived from State of California Transportation Development Act funds to be used for street maintenance.

Transportation Article 3 (203) - The portion of fund balance derived from State of California Transportation Development Act Funds to be used for bicycle and pedestrian

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projects. Bus Shelter (204) - The portion of fund balance derived from State of California Transportation Development Act Funds to be used for the maintenance of Bus Shelters within the City.

Local Transportation Authority (205) - The portion of fund balance derived from a onehalf cent voter approved sales tax to be used for street improvements.

Traffic Congestion Relief (206) - The portion of fund balance derived from transportation funding sales and use tax revenues to be used for street maintenance, rehabilitation and reconstruction

FHWA Grants (207) - The portion of fund balance derived from FHWA received through the California Department of Transportation and to be used for street improvements.

ih & State Bus Terminal (211) - The portion of fund balance derived from Federal Transit Administration to be used for the development of the new Bus Terminal at ih & State Avenue.

LTA Revenue Bonds (212) - The portion of fund balance derived from LTA secured bond issuance to be used for street related expenditures.

2010 Earthquake (213) - The portion of fund balance derived from reimbursements from FEMA and the State of California to be used for to repair facilities damaged by the earthquake. · ·

Traffic Safety (220) - The portion of fund balance derived from traffic fines and forfeitures received from the County of Imperial and to be used for traffic safety purposes.

Asset Forfeiture (221) - The portion of fund balance derived from the Department of Justice from drug related seizures and to be used for police related expenditures.

OTS Grant (222) - The portion of fund balance derived from the State of California Department of Traffic Safety to be used for police related expenditures.

State COPS SLESF (223) - The portion of fund balance derived from the Supplemental Law Enforcement Services Fund (SLESF) pursuant to Section 30061 of the California Government Code (AB 3229) and to be used for street related activities.

Development Impact Fees (230-238) - The portion of fund balance derived from collection of development impact fees to be used for public infrastructure improvements necessary because of growth.

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Home Grants (240) - The portion of fund balance derived from the State Department of Housing and Community Development Home program and to be used for affordable housing related activities.

Home Program (241) - The portion of fund balance derived from the collection of HOME program loan payments and to be used for affordable housing related activities.

Rental Rehab HUD (242) - The portion of fund balance derived from California Department of Housing and Urban Development rental rehabilitation program to be used for rental rehabilitation programs.

HUD Entitlement Program (243) - The portion of fund balance derived from the California State Department of Housing and Community Development entitlement program and to be used for entitlement qualified expenditures.

CDBG Program Income RFF (244) - The portion of fund balance derived from the collection of Community Development Block Grant loans made from program income and to be used for loans and other activities.

Housing Enabled by Local Partnership (245) - The portion of fund balance derived from California Housing Finance Agency to be used to make mortgage loans to first time home buyers.

CALHOME Program (246) - The portion of fund balance derived from Department of Housing and Community Development (CALHOME) to be used to provide mortgage assistance loans to first time home buyers.

EDA Revolving Fund (248) - The portion of fund balance derived from EDA Loan payments (sequestered per EDA) until it is to be utilized for additional loans.

Business Enterprise Grant (249) - The portion of fund balance derived from USDA Rural Development and to be used to provide business training to the tenants at the El Centro Business Incubator.

Home PI Administration (250) - The portion of fund balance derived from HOME program administration fees and to be used for administration of the HOME program.

Recreation Projects (261) - The portion of fund balance derived from grants and contributions to be used for recreational projects.

Library Assistance (262) - The portion of fund balance derived from donations and from the State of California Public Library Fund and to be used for library related

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expenditures.

Special Events (266) - The portion of fund balance derived from contributions from the Redevelopment Agency, general fund and public to be used to finance special events sponsored by the City.

Buena Vista L&LD (272) - The portion of fund balance derived from the landscape and lighting district homeowner's assessment to be used for the lighting and maintenance of the Buena Vista subdivision.

Legacy Ranch CFO (273) - The portion of fund balance derived from the community facilities district homeowner assessments to be used for payment of the bonds related to the Legacy Ranch Community Facilities District.

Legacy Ranch L&LD (274) - The portion of fund balance derived from the landscape and lighting district homeowner's assessment to be used for the lighting and maintenance of the Legacy Ranch subdivision.

I.V. Commons CFO (275) - The portion of fund balance derived from the community facilities district assessment to be used for payment of the bonds related to the I.V. Commons CFO.

Tire Clean-up Grant (280) - The portion of fund balance derived from the State of California Environmental Protection Agency and to be used for the clean-up of tires that have been _ illegally dumped in our communities.

Household Hazardous Waste (281) - The portion of fund balance derived from the State of California Environmental Protection Agency and to be used to establish a permanent household hazardous waste collection facility and provide mobile collection events to service remote and underserved residents.

Used Oil Grant (285) - The portion of fund balance derived from the State of California Environmental Protection Agency and to be used for the establishment and maintenance of local used oil collection programs.

Integrated Waste Management (286) - the portion of fund balance derived from membership fees paid by the member cities and to be used to operate solid waste management and source reduction recycling .

Soft Drink Franchise (287) - The portion of fund balance derived from collection of fees by Coca Cola and to be used to supplement Parks and Recreation activities.

SIMPLOT (288) - The portion of fund balance derived from settlement of environmental litigation and to be used for parks and recreation activities.

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Department of Conservation (289) - The portion of fund balance derived from California State Department of Conservation to be used to administer recycling activities through collection and public education.

FHWA Street Overlays (401) - The portion of fund balance derived from the FHWA received through the California Department of Transportation used on various street projects.

Colonia-EI Dorado Street ( 407) - The portion of fund balance derived from the State Community Development grant program for street improvements in the El Dorado Colonia.

La Brucherie Green Belt ( 409) - The portion of fund balance derived from the County's clean air fund to be used for the construction of a non-motorized pathway along La Brucherie Road.

Prop. 1 B ( 410) - The portion of fund balance derived grant funds from the State of California to be used on various street projects

Fire Mitigation Fees (270) - The portion of fund balance derived from mitigation fees paid by new developments and to be used for Fire related activities.

Police Mitigation Fees (271) - The portion of fund balance derived from mitigation fees paid by new developments and to be used for police related activities.

Fund Balance - Restricted: The portion of fund balance that is in any non-general fund governmental fund that is restricted under the "Restricted Fund Balance: definition as prescribed by Governmental Accounting Standards Board Statement No. 54 and not otherwise defined in this category above.

Committed Fund Balance:

Capital Projects - The portion of fund balance that has been appropriated for specified capital projects and remains unspent.

I-8 Imperial Ave. Overpass (208) - The portion of fund balance derived from fees charged on new developments for overpass project to be used for I8 Imperial Avenue overpass.

Wake Ave Extension (209) - The portion of fund balance derived from mitigation fees to be used for the construction of Wake Ave.

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Capital Construction (210) - The portion of fund balance derived from annexation fees to be used for public improvements. Special Events (266) - The portion of fund balance derived from contributions from the Redevelopment Agency, general fund and public to be used to finance special events sponsored by the City.

Orange Ave Regional Lift Station ( 402) - The portion of fund balance derived from fees charged on new development and to be used for development of the lift station.

Drainage Facilities ( 403) - The portion of fund balance derived from fees charged on new development for drainage facilities.

Lotus Parallel ( 404) -The portion of fund balance derived from development fees and to be used for the future water and sewer trunk from water and wastewater plants to 1-8.

IID Facility Crossing ( 405) - The portion of fund balance derived from developers for the installation of siphon pipes to allow for the Orange and Hamilton Avenue crossings

8th Street Overpass Bridge ( 406) - The portion of fund balance derived from developers for the lighting of the bridge

Bridge/Road Improvement ( 408) - The portion of fund balance derived from developers for the Improvements to Dogwood Bridge and various related roads.

Park Development ( 460) - The portion of fund balance derived from new development for the development and maintenance of parks.

RDA special revenues (267) - The portion of fund balance derived from property tax revenues and to be used for various projects

Project fund 2011 c bonds (268) - The portion of fund balance derived from bond proceeds to be used for various projects

Project fund 2011 a & b bonds (269) - The portion of fund balance derived bond proceed payments to be used for various projects.

Fund Balance - Committed: The portion of fund balance that is in any non-general fund governmental fund that is committed under the "Committed Fund Balance: definition as prescribed by Governmental Accounting Standards Board Statement No. 54 and not otherwise defined in this category above.

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Assigned Fund Balance:

Donations: used to account for the portion of fund balance that is derived from unrestricted donations made to the City.

Fund Balance - Assigned: The portion of fund balance that is in any non-general fund governmental fund that is assigned under the "assigned Fund Balance: definition as prescribed by Governmental Accounting standards Board Statement No. 54 and not otherwise defined in this category above.

Unassigned Fund Balances (General Fund Only):

Prior Year Available Fund Balance: The portion of fund balance that is brought forward from the prior fiscal year and is available for appropriation to fund current fiscal year activities.

Contingency Reserve: The portion of fund balance that has been set aside as the City's reserve for contingencies per the financial reserve policy.

Fund balance: Any portion of General Fund fund balance that does not fall under any of the fund balance definitions presented above.

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Policy Statement No: 312

Category: Financial Management

Subject: Debt Management Policy

A. PURPOSE

Adopted: April 3, 2018

Revised:

Distribution: All Departments

Senate Bill 1029 signed by Governor Brown on September 12, 2016, and enacted as Chapter 307,

Statutes of 2016, requires issuers to adopt debt policies addressing each of the five items below:

1. The purposes for which the debt proceeds may be used .

a. Section C.2 (Acceptable Uses of Debt and Proceeds of Debt) and Section C.3

(Prohibited Use of Debt and Proceeds of Debt) address the purposes for which

debt proceeds may be used.

2. The types of debt that may be issued.

a. Section D (Types of Financing Instruments; Affordable and Planning Polices),

Section E (Structure of Debt) and Section F (Use of Alternative Debt

Instruments) provide information regarding the types of debt that may be

issued.

3. The relationship of the debt to, and integration with, the issuer's capital improvement

program or budget, if applicable.

a. Section C. l (Acceptable Conditions for the Use of Debt) provides information

regarding the relationship between the City's debt and Capital Improvement

Program.

4. Policy goals related to the issuer's planning goals and objectives.

a. As described in Section B (BACKGROUND), Section D (TYPES OF

FINANCING; AFFORDABILITY AND PLANNING POLICIES) and other

section, this Policy has been adopted to assist with the City's goal of

maintaining fiscal sustainability and financial prudence.

5. The internal control procedures that the issuer has implemented, or will implement, to

ensure that the proceeds of the proposed debt issuance will be directed to the intended

use. a. Section C.4 (Internal Control Procedures Concerning Use of Proceeds of Debt)

provides infonnation regarding the City's internal control procedures designed

to ensure that the proceeds of its debt issues are spent as intended.

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This policy, as revised, meets and exceeds these requirements.

The City of El Centro has developed this Debt Management Policy ("Debt Policy") to establish guidelines and parameters for the effective governance, management and administration of debt and other financing obligations issued by the City of El Centro and its related entities (such as the City of El Centro Financing Authority and the Successor Agency to the El Centro Redevelopment Agency) but excluding El Centro Regional Medical Center (ECRMC),

As used in this Policy, "City" shall mean the City of El Centro and/or the City and its related entities (excluding ECRMC), as the context may require. As used in this Policy, "Debt" shall be interpreted broadly to mean bonds, notes, certificates of participation, financing leases, or other financing obligations, but the use of such term in this Policy shall be solely for convenience and shall not be interpreted to characterize any such obligation as an indebtedness or debt within the meaning of any constitutional debt limitation where the substance and terms of the obligation falls within exceptions to the constitutional debt limitation. This Policy shall apply to all debt issued or sold to third party lenders or investors and does not pertain to City internal inter-fund borrowings or any employee benefit obligation.

B. BACKGROUND The City and its related entities are committed to fiscal sustainability by employing long-term financial planning efforts, maintaining appropriate reserve levels and employing prudent practices in governance, management, budget administration and financial reporting.

Debt levels and their related annual costs are important long-term obligations that must be managed within available resources. A disciplined thoughtful approach to debt management includes policies that provide guidelines for the City and its related entities to manage their collective debt program in line with those resources. Therefore, the objective of this policy is to provide written guidelines and restrictions concerning the amount and type of debt and other financing obligations issued by the City and its related entities and the ongoing management of the debt portfolio.

This policy is intended to improve the quality of decisions, assist with the determination of the structure of debt issuance, identify policy goals, and demonstrate a commitment to long-term financial planning, including a multi-year capital plan. Adherence to a local debt policy signals to rating agencies and the capital markets that a government is well managed and should meet its obligations in a timely manner.

C. CONDITIONS AND PURPOSES OF DEBT ISSUANCE

1. Acceptable Conditions for the Use of Debt

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The City believes that prudent amounts of debt can be an equitable and cost-effective means of financing major infrastructure and capital asset and project needs of the city. Debt will be considered to finance such projects if:

a. The project has been, or will be, included in the City's capital improvement plan or has otherwise been coordinated with the City's planning goals and objectives.

b. The project can be financed with debt not exceeding the term specified in Section E.1 of this Policy, to assure that long-term debt is not issued to finance projects with a short useful life.

c. It is most cost-effective funding means available to the City, taking into account cash flow needs and other funding alternatives.

d. It is fiscally prudent and meets the guidelines of this Policy. Any consideration of debt financing shall consider financial alternatives, including pay-as-you-go funding, proceeds derived from development or redevelopment of existing land and capital assets owned by the City, and use of existing or future cash reserves, or combinations thereof.

2. Acceptable Uses of Debt and Proceeds of Debt The primary purpose of debt is to finance one of the following:

a. The City will consider long-term financing for the acquisition, substantial refurbishment, replacement, or expansion of capital assets (including but not limited to land improvements, infrastructure projects, equipment) for the following purposes:

i. Acquisition and or improvement of land, right-of-way or long-term easements.

ii. Acquisition of a capital asset with a useful life of three or more years.

iii. Construction or reconstruction of a facility.

iv . Although not the primary purpose of the financing effort, project reimbursable that include project planning design, engineering and other preconstruction efforts; project-associated furniture fixtures and equipment; capitalized interest (prefunded interest), original issue discount, underwriter's discount. and other costs of issuance.

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b. Refunding, refinancing, or restructuring debt (including without limitation the refinancing or advance funding of City pension obligations), subject to refunding objectives and parameters discussed in Section G.

c. Short-Term Debt - In the event of temporary shortfalls in cash flow for City operation costs due to timing of receipt of revenues and the lack of cash on hand to cover the temporary deficit, the City may consider interim or cash flow financing, such as anticipation notes or bank line of credits. In compliance with applicable state law, any such notes shall be payable either (i) not later than the last day of the fiscal year in which it is issued, or (ii) during the fiscal year succeeding the fiscal year in which issued, but in no event later than 15 months after the date of issue, and only if such note is payable only from revenue received or accrued during the fiscal year in which it was issued.

i. Short-term debt may be used to finance short-lived capital projects, such as lease purchase financing or equipment.

11. Prior to issuance of any short-term debt, a reliable revenue source shall be identified for repayment of the debt.

3. Prohibited Uses of Debt and Proceeds of Debt Prohibited uses of debt include the following:

a. Financing of operating costs, except for anticipation notes satisfying the criteria set forth in Section C.2.c

b. Debt issuance used to address budgetary deficits.

c. Debt issued for which the tenn of the debt exceeds the term specified in Section E. l of this Policy.

4. Internal Control Procedures Concerning Use of Proceeds of Debt

One of the City's priorities in the management of debt is to assure that the proceeds of the debt will be directed to the intended use for which the debt has been issued. In furtherance of this priority, the following procedures shall apply:

a. The City of El Centro ' s Finance Department shall prepare or cause to be prepared and thereafter retain, for the applicable period specified in Section H.4 of this policy, a copy of each annual report tiled with the California Debt and

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Investment Advisory Commission ("CDIAC") pursuant to Section 8855(k) of the California Government Code concerning (I) debt authorized during the applicable reporting period (whether issued or not), (2) debt outstanding during the reporting period, and (3) the use during the reporting period of proceeds of issued debt.

b.ln connection with the preparation of each annual report to be filed with CDIAC pursuant to Section 8855(k) of the California Government Code, the Finance department shall keep a record of the original intended use for which the debt has been issued, and indicate whether the proceeds spent during the applicable one-year reporting period for such annual report conform to the intended use (at the time of original issuance or as modified pursuant to the following sentence). If a change in intended use has been authorized subsequent to the original issuance of the debt, the Director of Finance or the designee of the Director of Finance shall indicate in the record when the change in use was authorized and whether the City Council, City Manager, or another City official has authorized the change in intended use. The Director of Finance or his or her designee shall report apparent deviations from the intended use in debt proceeds to the City Manager for further discussion, and if the City Manager determines appropriate in consultation with legal counsel (which may be bond counsel, if applicable, or the City Attorney), to the City Council.

c. If the debt has been issued to finance a capital project and the project timeline or scope of project tias changed in a way that all or a portion of the debt proceeds cannot be expended on the original project, the Director of Finance shall consult with the City Manager and legal counsel (which may be bond counsel, if applicable, or the City Attorney) as to available alternatives for the expenditure of the remaining debt proceeds (including prepayment of the debt).

D. TYPE OF FINANCING INSTRUMENTS; AFFORDABILITY AND PLANNING POLICIES

The City recognizes that there are numerous types of financing structures and funding sources available, each with specific benefits, risks, and costs. All potential funding sources are reviewed by management within the context of this Policy and the overall portfolio to ensure that any financial product or structure is consistent with the City's objectives. Regardless of what financing structure(s) is utilized due diligence review must be performed for each transaction, including the quantification of potential risks and benefits, and analysis of the impact on City creditworthiness and debt affordability and capacity.

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426

Prior to the issuance of debt or other financing obligations to finance a project, the City will carefully consider the overall long-term affordability of the proposed debt issuance. The City shall not assume more debt or other financing obligations without conducting an objective analysis of the City's ability to assume and support additional debt service payments. The City will consider its long-tenn revenue and expenditure trends, the impact on operational flexibility and the overall debt burden on the taxpayers. The evaluation process shall include a review of generally accepted measures of affordability and will strive to achieve and or maintain debt levels consistent with its current operating and capital needs.

1. General Fund-Supported Debt - General Fund Supported Debt generally include Certificates of Participation ("COPs") and Lease Revenue Bonds ("LRBs") which are lease obligations that are secured by an installment sale or a lease-back arrangement between the City and another public entity. Typically, the City appropriates available General Fund moneys to pay the lease payments to the other public entity and, in turn, the public entity uses such lease payments received to pay debt service on the bonds or Certificates of Participation.

General Fund Supported Debt may also include bonds issued to refund obligations imposed by law, such as unfunded accrued actuarial liabilities for pension plans (pension obligation bonds ("POBs")).

These obligations do not constitute indebtedness under the state constitutional debt limitation and, therefore, are not subject to voter approval.

The City may enter into operating leases and lease purchase agreements on an as-needed basis without voter approval. Lease terms are typically three to ten years.

Payments to be made under valid leases are payable only in the year in which use and occupancy of the leased property is available, and lease payments may not be accelerated as a default remedy. Lease financing requires the fair market rental value of the leased property to be equal to or greater than the required debt service or lease payments. The lessee (the City) is obligated to include in its Annual Budget and appropriate the rental payments that are due and payable during each fiscal year the lessee has use of the leased property.

The City should strive to maintain its net General Fund-backed annual debt service at or less than 8% of available annually budgeted revenue: This ratio is defined as the City's annual debt service requirements on General Fund Supported Debt (including, but not limited to COPs, LRBs and POBs) compared to total annual General Fund Revenue net of inter-fund transfers out.

02/2018cfo'A18-00241Debt Management Policy #312

427

2. Revenue Bonds-Long term obligations payable solely from specific special fund sources, in general, are not subject to a debt limitation. Examples of such long-term obligations include those which are payable from a special fund consisting of restricted revenues or user fees (Enterprise Revenues) and revenues derived from the system of which the project being funded is a part.

In determining the affordability of proposed revenue bonds, the City will perfonn an analysis comparing projected annual net revenues (exclusive of depreciation which is a non-cash related expense) to estimated annual debt service. The City should strive to maintain an annual coverage ratio of 110% (or such higher coverage ratio included in the City's existing financing documents), using historical and/or projected net revenues to cover annual debt service for bonds. To the extent necessary, the City shall undertake proceedings for a rate increase to cover both operations and debt service costs, and create debt service reserve funds to maintain the required coverage ratio.

3. Financing Districts-The City's special districts primarily consist of Community Facilities District (CFD's) and 1913/1915 Act Assessment Districts ("Assessment Districts"). The City will consider requests for financing district formation and debt issuance when such requests address a public need or provide a public benefit. Each application will be considered on a case-by- case basis, and the Finance Department may not recommend a financing if it is determined that the financing could be detrimental to the debt position or the best interests of the City. Financing districts to provide maintenance of landscaping, lighting or similar services for a specific development, for which no debt is issued, are not covered by this policy. This Policy does apply to formation of such financing districts requested by developers.

4. General Obligation Bonds - Notwithstanding their name, General Obligation Bonds are not general obligations of the City, but instead they are payable from and secured by a dedicated, voter-approved property tax override rate (i.e., a property tax in excess of the I% basic ad valorem property tax rate which has received the approving two-thirds vote of the City's electorate). While the dedicated revenue stream to repay the debt makes General Obligation Bonds an attractive option, additional considerations for this financing mechanism include the time and expense of an election, the possibility that the electorate will not approve the ballot measure, and the legal bonding capacity limit of the assessed value of all taxable property within the City.

5. Tax increment financing - Tax increment financing is a financing method whereby a portion of ad valorem property taxes (commonly called the "tax increment") that are allocated to an entity, such as a successor agency to redevelopment agency (Successor

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Agency), an enhanced infrastructure financing district (EIFD), a community revitalization and investment authority (CRIA) or an infrastructure and revitalization financing district (IRFD), and the entity is permitted to incur debt payable from and secured by the tax increment revenues. While tax increment debt for redevelopment agencies and Successor Agencies is entitled to the benefits of Article XVI, Section 16, of the California Constitution, no similar provision exists for EIFDs, CRIAs and IRFDs at the time of adoption of this policy. Therefore, when considering EIFD, CRIA or IRFD financing, or other types of increment financing which may be permitted by law in the future, the process of debt approval as well as debt limit concerns should be analyzed with respect to the proposed structure and taken into account in determining the practical viability of the proposed financing.

6. Conduit Debt - Conduit financing provides for the issuance of securities by a government agency to finance a project of a third party, such as a non-profit organization or other private entity. The City may sponsor conduit financings for those activities that have a general public purpose and are consistent with the City's overall service and policy objectives. Unless a compelling public policy rationale exists, such conduit financings will not in any way pledge the City's faith and credit.

E. STRUCTURE OF DEBT

I. Term of Debt - In keeping with internal Revenue Service regulations for tax exempt financing obligations, the weighted average maturity of the debt should not exceed 120 percent of the weighted average useful life of the facilities or projects to be financed, unless specific circumstances exist that would mitigate the extension of time to repay the debt and it would not cause the City to violate any covenants to maintain the tax-exempt status of such debt, if applicable.

2. Rapidity of Debt Payment; Level Payment - To the extent practical, bonds will be amortized on a level repayment basis, and revenue bonds will be amortized on a level repayment basis considering the forecasted available pledged revenues to achieve the lowest rates possible. Bond repayments should not increase on an annual basis in excess of2% without a dedicated and supporting revenue funding stream.

Accelerated repayment schedules reduce debt burden faster and reduce total borrowing costs. The Finance Department will amortize debt through the most financially advantageous debt structure and to the extent possible, match the City's projected cash flow to the anticipated debt service payments. "Back loading" of debt service will be considered only when one or more of the following occur:

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a. Natural disasters or extraordinary or unanticipated external factors make payments on the debt in early years prohibitive.

b. The benefits derived from the debt issuance can clearly be demonstrated to be greater in the future than in the present.

c. Such structuring is beneficial to the aggregate overall debt payment schedule or achieves measurable interest savings.

d. Such structure will allow debt service to more closely match projected revenues, whether due to lower project revenues during the early years of the project's operation, inflation escalators in the enterprise user rates, or other quantifiable reasons.

3. Serial Bonds, Term Bonds, and Capital Appreciation Bonds - For each issuance, the City will select serial bonds or term bonds, or both. On the occasions where circumstances warrant, Capital Appreciation Bonds (CABs) may be used. The decision to use term, serial, or CAB bonds is driven based on market conditions. However the use of CPBs should be used as a last resort unless a compelling financing need is presented and acceptable rates and terms can be secured.

4. Reserve Funds - To the extent that the use of available City moneys to fund a reserve fund provides an economic benefit that offsets the cost of financing the reserve fund from bond proceeds (as determined by the Director of Finance in consultation with the City's municipal advisor and, if applicable, the underwriter for the bonds), the City may use legally permitted moneys to fund a reserve fund (in cash or through the purchase of a debt service reserve surety bond or insurance policy) for the proposed bonds, up to the maximum amount permitted by applicable law or regulation. Typically, this amount is equal to the least of; (i) maximum annual debt service on the bonds, (ii) I 0% of the principal amount of the bonds (or 10% of the sale proceeds of the bonds, within the meaning of Section 148 of the federal Internal Revenue Code), or (iii) 125% of average annual debt service on the bonds.

F. USE OF ALTERNATIVE DEBT INSTRUMENTS

Alternative debt instruments and financing structures sometimes can provide a lower cost of borrowing in the short run, but may involve greater medium-term or long-term risk. Due diligence review must be performed for each transaction, including the quantification of potential risks and benefits, analysis of the impact on City creditworthiness and debt affordability and capacity, and an evaluation of the ability of the City to withstand the medium-term or long-term risk attendant to alternative debt instruments, including the feasibility of exit strategies.

a) Variable Rate Debt

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Variable rate debt affords the City the potential to achieve a lower cost debt depending on market conditions. However, the City will seek to limit the use of variable-rate debt due to the potential risks of such instruments.

b) Derivatives The use of certain derivative products to hedge variable rate debt, such as interest rate swaps, may be considered to the extent the City has such debt outstanding or under consideration. The City will exercise extreme caution in the use of derivative investments for hedging purposes, and will consider their utilization only when sufficient understanding of the products and sufficient expertise for their appropriate use has been developed. A comprehensive derivative policy will be adopted by the City prior to any utilization of such instruments.

G. REFUNDING GUIDELINES

The Director of Finance shall monitor all outstanding City debt obligations for potential refinancing opportunities. The City may consider refinancing of outstanding debt to achieve annual savings or to refinance a bullet payment or spike in debt service. Except for instances in which a bullet payment or spike in debt service is being refinanced, absent a compelling reason or financial benefit to the City, no refinancing should result in an increase to the weighted average life of the refinanced debt.

Except for instances in which a bullet payment or spike in debt service is being refinanced, the City will generally seek to achieve debt service savings which, on a net present value basis are at least 5% of the debt being refinanced. The net present value assessment shall factor in all costs, including issuance, escrow, and foregone interest earnings of any contributed funds on hand. Any potential refinancing shall additionally consider whether an alternative refinancing opportunity with higher savings is reasonably expected in the future. Refunding which produce a net present value savings of less than five percent (5%) will be considered on a case-by-case basis. Provided that the present value savings are at least three percent (3%) of the refunded debt. Notwithstanding the foregoing, a refunding of Successor Agency bonds shall be determined based on the requirements of Health and Safety Code Section 34177.5.

H. MARKET COMMUNICATION, ADMINISTRATION, AND REPORTING

1. Rating Agency Relations and Annual or Ongoing Surveillance - The Director of Finance shall be responsible for maintaining the City's relationships with Standard & Poor's, Global Ratings, Fitch Ratings and Moody's Investor Service. The City is committed to maintaining its existing rating levels. In addition to general communication, the Director of Finance shall:

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a. Ensure the rating agencies are provided updated financial statements of the City as they become publically available.

b. Communicate with credit analysts at each agency as may be requested by the agencies.

c. Prior to each proposed new debt issuance, schedule meetings or conference calls with agency analysts and provide a thorough update on the City's financial position, including the impacts of the proposed debt issuance.

2. Council Communication - The Director of Finance shall report feedback to the City Council from rating agencies, when and if available, regarding the City's financial strengths and weaknesses and areas of concern relating to weaknesses as they pertain to maintaining the City's existing credit rating.

3. Continuing Disclosure Compliance - The City shall remain in compliance with Rule 15c2-12, promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934, by filing (to the extent required by the applicable continuing disclosure undertaking) its annual financial statement and other financial and operating data for the benefit of its bondholders within 270 days of the close of the fiscal year, or by such other annual deadline required in any continuing disclosure agreement or certificate for any debt issue. The City shall maintain a log or file evidencing that all continuing disclosure filing have been made promptly.

4. Debt Issue Record Keeping - a copy of all debt-related records shall be retained at the City's offices. At minimum, these records shall include all official statements, bond legal documents/transcripts, resolutions, trustee statements, leases, and title reports for each City financing (to the extent available).

Such records shall be retained while any bonds of an issue are outstanding and during the three-year period following the fina l maturity or redemption of the bond issue or, if later, while any bonds that refund bonds of that original issue are outstanding and for the three year period following the final maturity or redemption date of the latest refunding bond issue.

5. Arbitrage Rebate- The use of bond proceeds and their investments must be monitored to ensure compliance with all arbitrage rebate requirements of the Internal Revenue Code and related Internal Revenue Service regulations, in keeping with the covenants of the City and/or re lated entity in the tax certificate for any federally tax-exempt financing. The Director of Finance shall ensure that all bond proceeds and investments are tracked in a manner which facilitates accurate calculation; and, if a rebate payment is due, such

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payment is made in a timely manner in order to preserve the tax-exempt status of the outstanding debt.

I. CREDIT RA TINGS The City will consider published ratings agency guidelines regarding best financial practices and guidelines for structuring its capital funding and debt strategies to maintain the highest possible credit ratings consistent with its current operating and capital needs.

J. CREDIT ENHANCEMENT Credit enhancement may be used to improve or establish a credit rating on a City debt obligation. Types of credit enhancement include letters of credit, bond insurance and surety policies. The City in consultation with the City municipal advisor, may determine the use of a credit enhancement, for any debt issue, if it reduces the overall cost of the proposed financing or is the use of such credit enhancement further the City's overall financing objectives.

GLOSSARY

Ad Va/orem Tax: A tax calculated "according to the value" of property. In California, property which is subject to ad valorem taxes is classified as "secured" or unsecured." The secured classification includes property on which any property tax levied by a county becomes a lien on that property. A tax levied on unsecured property does not become a lien against the unsecured property, but may become a lien on certain other property owned by the taxpayer.

Annual Coverage Ratio: With respect to any bonds that are secured by a particular source of revenue for a particular I 2 month period, the ratio obtained from dividing the estimated dollar amount of the revenue during such period by the scheduled principal and interest payment for the bonds during such period.

Anticipation Notes: Short term notes (such as Tax and Revenue Anticipation Notes, Grant Anticipation Notes and Bond Anticipation Notes) issued to provide interim financing anticipated to be paid off from sources to be received at or before the maturity date of the anticipation notes (such as tax revenues, grant funds, proceeds of long-term bonds).

Arbitmge: The gain that may be obtained by borrowing funds at a lower (often tax-exempt) rate and investing the proceeds at higher (often taxable) rates. The ability to earn arbitrage by issuing tax-exempt securities has been severely curtailed by the Internal Revenue Code of 1986, as amended.

Assessed Va/uatio11: The "value" of property as set by a taxing authority (such as the county assessor) on the tax roll for purpose of ad valorem taxation.

B011d: A security that represents an obligation to pay a specified amount of money on a specific date in the future, typically with periodic interest payments.

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Bond Anticipation Notes: Short-term notes issued usually for capital projects and paid from the proceeds of the issuance of long-term bonds. Provide interim financing in anticipation of bond issuance.

Bond Counsel: A specialized, qualified attorney retained by the issuer to give a legal opinion concerning the validity of securities. The bond counsel's opinion usually addresses the subject of tax exemption. Bond counsel typically prepares and/or advises the issuer regarding legal structure, authorizing resolutions, trust indentures and the like.

Bond Insurance: A type of credit enhancement whereby an insurance company indemnifies an investor against default by the issuer. In the event of failure by the issuer to pay principal and interest in full and on time, investors may call upon the insurance company to do so. Once issued, the municipal bond insurance policy is generally irrevocable. The insurance company receives its premium when the policy is issued and this premium is typically paid out of the bond issued.

Capital Appreciated Bond: A municipal security on which the investment return on an initial principal amount is reinvested at a stated compounded rate until maturity, at which time the investor receives a single payment representing both the initial principal amount and the total investment return.

CD/AC: California Debt and Advisory Commission.

Certificates of Participation: A financial instrument representing a proportionate interest in payments (such as lease payments) by one party (such as city acting as a city acting as a lessee) to another party (often a JPA or non-profit).

Competitive Sale: A Sale of bonds in which an underwriter or syndicate of underwriters submit sealed bids to purchase the bonds. Bids are awarded on a true interest cost basis (TIC), providing that other bidding requirements are satisfied. Competitive sales are recommended for simple financings with a strong underlying credit rating. This type of sale is in contrast to a Negotiated Sale.

Continuing Disc:losure: An issuer's obligations under its continuing disclosure agreements executed in connection with its bond issues. See "Rule I 5c2-12" below. Under each continuing disclosure agreement, the issuer agrees to periodically provide certain relevant information and make such information available to the investing market. The information is generally required to be posted on MSRB's Electronic Municipal Market Access (EMMA) website.

Credit E11ha11cement: An instrument (such as a bond insurance policy, a debt service reserve insurance policy or surety bond, a letter of credit) which may be purchased to provide additional assurance that the repayment of the debt will be honored, and hence may enhance the credit rating for the debt issue.

Credit Rating Agency: A company that rates the relative credit quality ofa bond issue and assigns a letter rating. These rating agencies inc lude Moody's Investors Service. Standard & Poor's, and Fitch Ratings.

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Debt Limit: The maximum amount of debt that is legally permitted by applicable charter, constitution, or statutes.

Debt Service: The amount necessary to pay principal and interest requirements on outstanding bonds for a given year or series of years.

Default: The failure to pay principal or interest I full or on time and, in some cases, the failure to comply with non-payment obligations after notice and the opportunity to cure.

Derivative: A financial instrument which derives its own value from the value of another instrument usually an underlying asset such as a stock, bond, or an underlying reference such as an interest rate index.

Disclosure Counsel: A specialized, qualified attorney retained to provide advice on issuer disclosure obligations, to prepare the official statement and to prepare the continuing disclosure undertaking.

Discount: The different between a bond's par value and the price for which it is sold when the latter is less than par. Also known as "underwriter discount," this is the fee paid to the underwriter its banking and bond marketing services.

Enterprise Activity: Specific activity that generates revenues. Common examples include water, wastewater and solid waste enterprises. A use of revenues generated by an enterprise activity for purposes unrelated to that enterprise is often subject to restrictions imposed by law. Debt service on bonds issued to finance facilities or projects for an enterprise is usually paid with the revenues of such enterprise.

Fina11ci11g Team: The working group of City staff and outside consultants necessary to complete a debt issuance.

Indenture: A contract between the issuer and the trustee stipulating the characteristics of the financial instrument, the issuer's obligation to pay debt service, and the remedies available to the trustee in the event of default.

lssutmce Costs: The costs incurred by the bond issuer during the planning and sale of securities. These costs include by are not limited to municipal advisory, bond counsel, disclosure counsel, printing, advertising costs, credit enhancement, rating agencies fees and other expenses incurred in the marketing of an issue.

Le"se: An obligation wherein a lessee agrees to make payments to a lessor in exchange for the use of certain property. The term may refer to a capital lease or to an operating lease.

Le(l.\'e Revenue Bonds: Bonds that are secured by the revenue from lease payments made by one pa11y to another.

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Maturity Date: The date upon which a specified amount of debt principal or bonds matures, or becomes due and payable by the issuer of the debt.

Municipal Advisor: A consultant who provides the municipal issuer with advice on the structure of the bond issue, timing, terms and related matters for anew bond issue.

Municipal Securities Rulemaking Board (MSRB): A self-regulating organization established o September 5, 1975 upon the appointment of a 15-member board by the Securities and Exchange Agreement. The MSRB, comprised of representatives from investment banking firms, dealer bank representatives, and public representatives, is entrusted with the responsibility of writing rules of conduct for the municipal securities market. The MSRB hosts the EMMA website, which hosts information posted by issuers under their continuing disclosure undertakings.

Negotiated Sale: A sale of securities in which the terms of the sale are determined through negotiation between the issuer and the purchaser, typically an underwriter, without competitive bidding. The negotiated sales process provides control over the financing structure and issuance timing. Negotiated sales are recommended for unusual financing terms, period of market volatility and weaker credit quality. A thorough evaluation, usually with the assistance of the City's Municipal Advisor, of the proposed bond's credit characteristics in conjunction with market condition will be performed to ensure reasonable final pricing and underwriting spread.

Net Present Value (NPV) - A financial measurement whereby savings of a transaction are discounted back to money into a "today's" dollars equivalent. Often the discount rate used is the true interest cost (TIC- see definition below) rate on the proposed new bond issuance. Typically, in the municipal market place it is common to then divide the NPY value by the outstanding par amount of the bonds that are to be refunded to develop a percentage value.

Official Statement (Prospectus): A document published by the issuer in connection with a primary offering of securities that discloses material information on a new security issue including the purposes of the issue, how the securities will be repaid, and the financial, economic and social characteristics of the security for the bonds. Investors may use this information to evaluate the credit quality of the securities.

Par Value: The face value or principal amount of a security.

Pension Obligation Bonds: Financing instruments used to pay some or all of the unfunded pension liability of a pension plan. POBs are issued as taxable instruments over a I 0-40 year term or by matching the term with the amortization period of the outstanding unfunded actuarial accrued liability.

Premium: The excess of the price at which a bond is sold over its face value.

Present Value: The value of a future amount or stream of revenues or expenditures.

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Private Placement: A bond issue that is structured specifically for one purchaser. Private placements are typically carried out when extraneous circumstances preclude public offerings. A private placement is considered to be a negotiated sale.

Redemption: Depending on an issue's call provisions, an issuer may on certain dates and at certain premiums, redeem or call specific outstanding maturities. When a bond or certificate is redeemed, the issuer is required to pay the maturities' par value, the accrued interest to the call date, plus any premium required by the issue's call provisions.

Refunding: A procedure whereby an issuer refinances an outstanding debt issue by issuing a new debt issue.

Rule 15c2-12: Rule adopted by the Securities and Exchange Commission setting forth certain obligations of (i) underwriters to receive, review and disseminate official statements prepared by issuers of most primary offering of municipal securities, (ii) underwriters to obtain continuing disclosure agreements from issuers and other obligated persons to provide ongoing annual financial information on a continuing basis, and (iii) broker-dealers to have access to such continuing disclosure in order to make recommendations of municipal securities in the secondary market.

Reserve Fund: A fund established by the indenture of a bond issue into which money is deposited for payment of debt service in case of a shortfall in current revenues.

Revenue Bond: A bond which is payable from a specific source ofrevenue and to which the full faith and credit of an issuer is not pledged. Revenue bonds are payable from identified sources of revenue, and do not permit the bondholders to compel a jurisdiction to pay debt service from any other source. Pledged revenues often are derived from the operation of an enterprise.

Secondary Market: The market in which bonds are sold after their initial sale in the new issue market.

Serial Bonds: Bonds of an issue that mature in consecutive years or other intervals and are not subject to mandatory sinking fund provisions.

Tax and Revenue Anticipation Notes (TRANS): Short term notes issued in anticipation of receiving tax receipts and revenues within a fiscal year. TRANs allow the municipality to manage the period of cash shortfalls resulting from a mismatch between timing of revenues and timing of expenditures.

Term Bonds: Bonds that come due in a single maturity but where the issuer may agree to make periodic payments into a sinking fund for mandatory redemption of term bonds before maturity and for payment at maturity.

True Interest Cost (TIC): Under this method of computing the interest expense to the issuer of bonds, true interest cost is defined as the rate necessary to discount the amounts payable on the respective principal and interest payment dates to the purchase price received for the new issue of

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bonds. Interest is assumed to be compounded semi-annually. TIC computations produce a figure slightly different from the net interest cost (NIC) method because TIC considers the time value of money while NIC does not.

Trustee: A bank retained by the issuer as custodian of bond proceeds and official representative of bondholders. The trustee ensures compliance with the indenture. In many cases, the trustee also acts as paying agent and is responsible for transmitting payments of interest and principal to the bondholders.

Underwriter: A broker-dealer that purchases a new issue of municipal securities from the issuer for resale in a primary offering. The bonds may be purchased either through a negotiated sale with the issuer or through a competitive sale.

Weighted Average Useful Life: In reference to a particular bond issue, the weighted average useful life of the assets financed with the proceeds of the bonds is calculated by giving weight to both the relative dollar amount spent on each asset and the useful life of that asset.

Yield: The net rate of return, as a percentage, received by an investor on an investment. Yield calculations on a fixed income investment, such as a bond issue, take purchase price and coupon into account when calculating yield to maturity.

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DEBT SER\ 'l( 'E REQl 'IRE\IE'.\TS

Introduction

This section summarizes the debt service obligations of the City as of July 1, 2020. These obligations represent the City's annual installment payments of principal and interest for previous capital improvements plan projects or acquisitions funded through debt financings.

The City's debt management policies are comprehensively discussed in the Debt Management Policy No. 312. This policy is in the tab titled "City Financial Policies".

The following section includes:

• Descriptions of each lease or bond obligation existing at July 1, 2020

• Debt balances as of June 30, 2021

• Summary of Debt Service by Function

• Summary of Debt Service by Source

• Computation of the City's Legal Debt Margin

439

DEBT SER\.ICF DESCRIPTIO\

2003 State Infrastructure Bank (CIEDB) Loan

• $1,845,800 - Original principal amount

• Purpose - To fund the Alder water project.

• 2022 - Maturity Date

• 3.00% - Interest rate

• Water Fund - Funding source

2003 State Infrastructure Bank (CIEDB) Loan


• Purpose - To fund the Alder sewer project.



• Wastewater Fund - Funding source

2007 Redevelopment Agency of the City of El Centro Tax Allocation Bonds Series A/B

• $31 ,195,000 - Original principal amount (A $25,790,000 / B $5 ,405,000)

• Purpose - refund all of the outstanding balance of the 1996 Redevelopment Agency Tax

allocation bonds, finance public improvements within the project area, finance low- &

moderate-income housing projects & fund a reserve.


• 4% to 4.375% - Interest rate series A

• 5.6% to 5.75% - Interest rate series B

• Revenues of the Finance Authority, consisting primarily of payments received by the

Finance Authority from the Successor Agency in connection with the Local Obligations,

which payments are to be made generally from pledged tax revenues received by the

Successor Agency pursuant to the Redevelopment Law in connection with the

Redevelopment plan.

2009 Series B Lease Revenue Bonds "Build America Bonds" (Transportation improvements)


• Purpose - Acquisition, construction and installation of certain transportation related improvements within the City.



440

o 35% of interest reimbursed by Federal Government per BAB's guidelines o 5.36% - Effective interest rate

• Lease payments from Measure D tax revenues - funding source

2011 FA Revenue Bonds


• Purpose - To finance the acquisition of the Redevelopment Agency of the City of El Centro, El Centro Redevelopment Project, Tax Allocation Bonds Series 201 lC.


• 6.00% to 6.625% - Interest rate

• Revenues of the Finance Authority, consisting primarily of payments received by the Finance Authority from the Successor Agency in connection with the Local Obligations,

which payments are to be made generally from pledged tax revenues received by the Successor Agency pursuant to the Redevelopment Law in connection with the

Redevelopment plan.

2012 Wastewater Revenue Refunding Bonds Series A


• Purpose-To refund the entire outstanding portion of the 1997 Series A Wastewater Revenue Bonds.


• 2.00% to 3.625 -.Interest rate


2014 El Centro Financing Authority Wastewater Revenue Refunding Bonds Series A


• Purpose - Refund and defease all of the 2006 wastewater revenue bonds and finance additional improvements to the wastewater system.


• 2% to 5% - Interest rate


2014 El Centro Financing Authority Water Revenue Refunding Bonds Series A


• Purpose - Refund all of the 2006 water revenue bonds and finance additional improvements to the water system.


441

• 2% to 5% - Interest rate

• Water Fund - Funding source

2018 Successor Agency to the El Centro Redevelopment Agency Tax Allocation Refunding Bonds, Series 2018 A


• Purpose - Refund all of the 2007 A Allocation Bonds

• 2036 - Maturity

• 3% to 5% - Interest Date

• Revenues of the Finance Authority, consisting primarily of payments received by the Finance Authority from the Successor Agency in connection with the Local Obligations, which payments are to be made generally from pledged tax revenues received by the

Successor Agency pursuant to the Redevelopment Law in connection with the

Redevelopment plan.

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DEBT BALANCES - 6/30/2021

ISSUE REMAINING REMAINING MATURITY DATE DESCRIPTION PURPOSE PRINCIPAL INTEREST DATE

2003 CIEDB loan - W ater Fund Alder water project 100,247 3,008 6/1/2022

2003 CIEDB loan - W astewater Fund Alder sewer project 538,629 16,288 8/1/2022

Refund 1996 Tax RDA Tax Allocation Bonds allocation Bonds, public

2007 Series B improvements, housing 4,210,000 1,802,308 11/1/2036

Transportation Improvements Series B Lease Revenue Bonds Transportation related

2009 (Build America Bonds) improvements 9,575,000 4,868,531 10/1/2031

Acquisition of RDA TAB's 2011 FA Revenue Bonds C Aquatic Center 3,550,000 559,775 11/1/2025

Wastewater Revenue Refund outstand ing portion 201 2 Refunding Bonds of 1997 bonds 4,065,000 512,838 10/1/2027

Refund all of the 2006 El Centro Financing wastewater revenue bonds Authority Wastewater and finance additional Revenue Refunding Bonds improvements to the

2014 Series A wastewater system 17,085,000 6,371 ,325 10/1/2035 Refund all of the 2006 water revenue bonds and

El Centro Financing finance additional Authority Water Revenue improvements to the water

2014 Refunding Bonds Series A system 26,055,000 8,582,704 10/1/2035 Refund all of the 2007

Successor Agency Series A Tax Allocation 2018 Refunding Bonds Series A Bonds 15,580,000 4,754,744 11 /1/2036

TOTAL 80,758,876 27,471,521

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ANNUAL PAYMENTS BY FUNCTION

Actual Projected Budget FUNCTION 2018-19 2019-20 2020-21

COMMUNITY DEVELOPMENT Successor AQency 2,872,769 2,930,629 2,926,679 Total Community Development 2,872,769 2,930,629 2,926,679

TRANSPORTATION Streets 1,328,558 1,346,875 1,363,605 Total Transportation 1,328,558 1,346,875 1,363,605

PUBLIC UTILITIES Water 2,284,631 2,294,060 2,286,761 Wastewater 2,322, 107 2,334,815 2,333, 177 Total Public Utilities 4,606,738 4,628,875 4,619,938

TOTAL $ 8,808,065 $ 8,906,379 $ 8,910,222

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DEBT SERVICE EXPENDITURES BY FUNCTION

Public Uti lities 52%

Function

Community Development Transportation Public Utilities

TOTAL DEBT SERVICE

2020-21 Debt Service

Actual Projected Budget 2018-19 2019-20 2020-21

.2,872,769 2,930,629 2,926,679 1,328,558 1,346,875 1,363,605 4,606,738 4,628,875 4,619,938

$8,808,065 $ 8,906,379 $ 8,910,222

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Community Development

33%

Transportat ion 15%

ANNUAL PAYMENTS BY SOURCE

Actual Projected Budget SOURCE 2018-19 2019-20 2020-21

SUCCESSOR AGENCY PAYMENTS TO FIN. AUTHORITY 2007 RDA Tax Allocation Bonds B 403,602 410,342 416,243 2011 FA Revenue Bonds 1,148,262 1,124,812 1,095,012 2018 SA Refunding Bonds A 1,320,905 1,395,475 1,415,424 Total Successor Agency 2,872,769 2,930,629 2,926,679

MEASURE D TAX REVENUES 2009 Series A Lease Revenue Bonds 493,246 511,562 -2009 Series B Lease Revenue Bonds 835,312 835,313 1,363,605 Total Measure D Tax Revenues 1,328,558 1,346,875 1,363,605

WATER FUND 2003 State Infrastructure Bank (CIEDB) Loan - Water 103,024 103,254 103,255 2006 Water Revenue Bonds - - -2014 Water Revenue Refunding Bonds 2,181,607 2,190,806 2,183,506 Total Water Fund 2,284,631 2,294,060 2,286,761

WASTEWATER 2003 State Infrastructure Bank (CIEDB) Loan - Wastewater 274,969 277,897 277,784 2006 Wastewater Revenue Bonds - - -2012 Wastewater Revenue Refunding Bonds 649,999 655,718 653,093 2014 Wastewater Revenue Refunding Bonds 1,397,139 1,401,200 1,402,300

Total Wastewater Fund 2,322,107 2,334,81 5 2,333,177

TOTAL DEBT SERVICE REQUIREMENTS $8,808,065 $ 8,906,379 $8,910,222

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COMPUTATION OF LEG/\L DEBT MARGIN

Under State law, the City has a legal debt limitation not to exceed 15% of the total assessed valuation of taxable property within the City boundaries. In accordance with California Government Code section 43605 only the City's general obligation bonds are subject to the legal debt limit.

The City's debt management policy, however, sets a lower direct debt limit of 2% of assessed valuation. Which is $51,181,235. As noted below the City has used

of this limit

Total Assessed Valuation (2019-20)

Debt Limit - 15% of Total Assessed Valuation

Long Term Debt: CIEDB Loan - water CIEDB Loan - wastewater 2007 RDA Tax allocation bonds 2009 Transportation Lease Revenue Bonds A/B 2011 FA Revenue Bonds 2012 Wastewater Revenue Bonds 2014 Water Revenue Refunding Bonds 2014 Wastewater Revenue Refunding Bonds 2018 Successor Agency Refunding Bonds

Total Long Term Debt

LESS DEDUCTIONS ALLOWED BY LAW: CIEDB Loan - water CIEDB Loan - wastewater 2007 RDA Tax allocation bonds 2009 Transportation Lease Revenue Bonds A/B 2011 FA Revenue Bonds 2012 Wastewater Revenue Bonds 2012 Fleetwood leasing 2014 Water Revenue Refunding Bonds 2014 Wastewater Revenue Refunding Bonds 2018 Successor Agency Refunding Bonds

Total deductions

TOTAL DEBT APPLICABLE TO COMPUTED LIMIT

LEGAL DEBT MARGIN

447

100,247 538,629

4,210,000 9,575,000 3,550,000 4,065,000

26,055,000 17,085,000 15,580,000

80,758,876

100,247 538,629

4,210,000 9,575,000 3,550,000 4,065,000

26,055,000 17,085,000 15,580,000

80,758,876

2,559,061,766

383,859,265

383,859,265


448

Gann Appropriations Limit

History

The voters of California, during a spec ial election in 1979, approved Article XIII-8 of the California State Constitution (informally known as Propos iti on 4, or the "Gann Initiative"), which restri cts the total amount of app ropriations allowed in any given fi scal year from the "proceeds of taxes."

In 1980, the State Legislature added Section 9710 to the Government Code which required the govern ing body of each local jurisdi ction to establish, by resolution, an appropriations limit for the following year. The appropriations limit for any fisca l year was equal to the previous year's limit, adjusted for popu lation changes, and the change in the U.S. Consumer Price Index (or Califo rnia per Capita Personal Income, if smaller). The necessary statistical information is provided each year by the California Department of Finance.

In June 1990, the voters modifi ed the original Article Xlll-8 (Propos iti on 4) with the passage of Proposition 111 and its implementing legislat ion (Californi a Senate Bill 88). Beginning with the 1990-91 appropriat ions limit, a City may choose ann ual adjustment factors. The adjustment factors include the growth in the Cal ifornia Per Capita Income or the growth in the non-residential assessed valuation due to construction within the City, and the population growth within the County or the City. Under Propos ition 4, if a city ends the fi scal year having more proceeds of taxes than the limit all ows, it must return the excess to the taxpayers within two years (either by reducing taxes levied or fees charged).

Calculation of Limitation

Appropriations Limit for FY 20 19/2020

Adjustment Factors:

Population Factor (City)

Price Factor

.9974

1.0373

Popu lation Factor* Price Factor (.9974 X 1.0373)

Appropriations Limit for FY 2020/2021

El Centro and the Future

$40,0 I 1,845

1.034603

$4 1,396,375

The fo ll owing table provides an analysis of the City of El Ce ntro ' s appropri ations limit. Historically, the City has remained well below its appropriations limit. For the 2020/202 1 fi scal year, there is a significant gap of $ 10,254,805 between the app ropr iations limit and the total C ity's appropri ati ons. With such a sizable margin, the provisions related to the return of taxes clear ly do not, and will not, app ly the Ci ty of El Centro any time in the near future .

Appropriat ions Total City 's Fiscal Year Limit Appropriations

2008/2009 26 27 1 167 19 90 1 958

2009/20 10 27,113,421 19,085 418

20 10/20 11 27,056,483 1729 14 16

20 11-20 12 28, 165.799 18 228 201 20 12/20 13 29,486,775 19 280 830

2013/2014 31 350339 19 985 907

20 14/2015 3 I 362 566 22 83Q 292 2015/20 16 32 912 190 25,794 510

2016/2017 34,853,022 26,639,0 19

20 17/20 I 8 36 395 617 32 235 812

20I8/2019 38 482 178 30 052 295

20 19/2020 400 11 845 30 793 677

2020/2021 41396375 31 141 570

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Glossary of Budget Terms

ACCRUAL BASIS OF ACCOUNTING: Revenues are recognized when both measurable and

available; expenditures are recorded when services have been substantially performed or

goods have been received and the liabilities incurred.

ADOPTED BUDGET: The official budget as approved by the City Council at the start of each fiscal year.

AD VALOREM TAX: (which means "according to its value") A state or local government tax

based on the value of real property as determined by the county tax assessor.

AGENCY FUND: Used to account for assets held by the City in a fiduciary capacity for

individuals, government entities, and others. Such funds are operated by carrying out the

specifications of trust indentures, statutes, ordinances, or other governing regulations.

AMENDED BUDGET: The adopted budget as amended by the City Council through the course

of a fiscal year.

AMORTIZATION: To gradually write off the cost or value of an intangible asset over the

projected life of the asset.

ANNEXATION: The inclusion, attachment, or addition of territory to a city.

APPROPRIATIONS: A legal authorization granted by a legislative body to make expenditures

and to incur obligations for specific purposes. An appropriation is usually limited in amount

and to the time when it may be expended.

ASSESSED VALUATION: A municipality's property tax base stated in dollars based on real estate

and/or other taxable business property for the purposes of taxation, sometimes expressed as

a percent of the full market value of the taxable property within a community.

ASSESSMENT DISTRICT: Assessment Districts are created to provide public works

improvements to a large area at one time. Municipal bonds are sold for the full cost of the

improvements.

AUTHORITY OR AGENCY: A state or local unit of government created to perform a single

activity or a limited group of functions and authorized by the state legislature to issue bonded

debt.

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BALANCED BUDGET: The amount of budgeted expenditures is equal to or less than the amount

of budgeted revenues plus other available sources.

BOND: A security whereby an issuer borrows money from an investor and agrees and

promises, by written contract, to pay a fixed principal sum on a specified date (maturity date)

and at a specified rate of interest.

BOND PREMIUM: The amount at which a bond or note is bought or sold above its par value or

face value without including accrued interest.

BROKER: A bond trader in the secondary market buying from and selling to bond dealers. Its

most common usage is as a description of a bond salesperson.

BUDGET: A plan of financial operation comprised of estimated expenditures for a given period

and the proposed means of financing the expenditures (through revenues).

BUDGET MESSAGE: A written discussion of the budget presented by the City Manager to the City Council.

Cal PERS: California Public Employees Retirement System. The retirement system, administered by the State of California, to which all regular City employees belong.

CAPITAL ASSET: Land, infrastructure, and equipment used in operations that have initial useful lives greater than one year. The City has set the capitalization threshold for reporting capital assets at $5,000.

CAPITAL BUDGET: A budget which focuses on capital projects to implement the Capital Improvement Program.

CAPITAL IMPROVEMENT PROGRAM (CIP}: A plan for capital improvements to be

implemented each year over a number of years to meet capital needs arising from the

assessment of long-term needs. It sets forth the estimated cost for each project and specifies

the resources required to finance the projected expenditures.

CAPITAL IMPROVEMENT PROJECT: The budget unit to group activities and costs

necessary to implement a specific capital improvement and/or acquisition. A project can

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include the construction, acquisition, expansion, replacement, or rehabilitation of a physical

facility or improvement. Projects often include planning and design, land acquisition, and

project management costs related to such facilities and improvements.

CAPITAL OUTLAY: Expenditures for equipment/furniture and fixtures with a cost of more than

$5,000 and a useful life in excess of one year.

CAPITAL PROJECTS FUNDS: Used to account for financial resources for the acquisition or

construction of major capital facilities other than those financed by proprietary and trust funds.

CERTIFICATES OF PARTICIPATION: A lending agreement secured by a lease on the acquired

asset or other assets of the City.

COMMUNITY DEVELOPMENT BLOCK GRANT {CDBG): Grants funded by the Federal

government's Department of Housing and Urban Development (HUD) to eliminate blight and

provide benefits to low and moderate income households.

CONTRACTED SERVICES: Services rendered in support of City operations and activities by

external parties. These may be based upon either formal contracts or ad hoc charges.

CONSUMER PRICE INDEX {CPI): An indicator of inflation, used in some salary-increase or other

calculations.

DEALER: A corporation or partnership that buys, sells and maintains an ongoing position

in bonds and/or notes. They are also authorized to underwrite new issues. Some large

commercial banks are licensed to act as bond dealers.

DEBT LIMIT: The maximum statutory or constitutional amount of debt that the general

obligation bond issuer can either issue or have outstanding at any time.

DEBT SERVICE: Payment of the principal and interest on an obligation resulting from the

issuance of bonds, notes, or certificates of participation (COP's)

DEBT SERVICE FUNDS: Account for the accumulation of resources set aside to meet current

and future debt service requirements (payments) on general long-term debt.

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DELINQUENT TAXES: Property taxes that have been levied but remain unpaid on and after

the due date. In California, the due dates are December 10 and April 10. Special taxes and

assessments are often due on these dates as well.

DEPARTMENT: A major organizational group of the City with overall management

responsibility for an operation or a group of related operations within a functional area.

DEPRECIATION: The expense incurred with the expiration of a capital asset.

DISCOUNT: The amount by which market value of a bond is less than par value or face value.

DIVISION: An organizational subgroup of a department.

ENCUMBRANCE: The commitment of appropriated funds to purchase goods, which have not

been received, or services yet to be rendered.

ENTERPRISE FUND: Separate financial accounting used for government operations that are

financed and operated in a manner similar to business enterprises, and where the intent of the

governing body is that the costs (expenses, including depreciation) of providing goods or

services to the general public be financed or recovered primarily through user charges, or

where the governing body had decided that periodic determination of net income is

· appropriate for capital maintenance, public policy, management control, or other purposes.

Examples of Enterprise Funds are those used for utilities (water/wastewater) .

EXPENDITURES: Decreases in net financial resources. Expenditures include current operating

expenses which require the current or future use of net current assets, debt service and capital

outlays.

EXPENSES: Decreases in net total assets. Expenses represent the total cost of operations

during a period regardless of the timing of related payments.

FISCAL AGENT: Also known as the Paying Agent, the bank, designated by the issuer, to pay

interest and principal to the bondholder.

FISCAL YEAR (FY): A 12-month period to which the annual operating budget applies and at the

end of which an entity determines its financial position, the results of its operations, and

adopts a budget for the coming year. The City of El Centre's fiscal year is from July 1 to June 30.

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FIXED ASSETS: Equipment costing $5,000 or more, including tax, with a useful life longer than

one year,and not qualifying as a capital improvement project. Includes automotive equipment,

office equipment, office furniture, acquisitions, landscaping improvements, etc.

FULL-TIME EQUIVALENT (FTE): The conversion of part-time employee hours to an equivalent

of a full- time position. For example: one person working 20 hours a week for a year would be

0.5 FTE.

FUND: An independent fiscal and accounting entity with a self-balancing set of accounts,

recording resources, related liabilities, obligations, reserves and equities segregated for the

purpose of carrying out specific activities or attaining certain objectives in accordance with

special regulations, restrictions or limitations.

FUND BALANCE: The equity (assets minus liabilities) of governmental fund and fiduciary

fund types.

GANN LIMIT: State of California Legislation that limits a City's appropriations growth rate to changes in population and either the change in California per capita income or the change in the local assessment roll due to non-residential new construction.

GASB: Governmental Accounting Standards Board. This is the organization that establishes generally accepted accounting principles (GAAP) for state and local governments.

GENERAL FUND: The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use. This fund is used to accumulate the cost of the City's general operations.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards and

guidelines for financial accounting and reporting. They govern the form and content of the

basic financial statements of an entity. GAAP encompasses the conventions, rules, and

procedures necessary to define accepted accounting practices at a particular time. They

include not only broad guidelines of general application, but also detailed practices and

procedures. GAAP provides a standard by which to measure financial presentations.

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GFOA: Government Finance Officers Association of the United States and Canada. Association

of public finance professionals founded in 1906 as the Municipal Finance Officers Association

(FFOA). The GFOA has played a major role in the development and promotion of GAAP for

state and local government since its inception and has sponsored the Certificate of

Achievement for Excellence in Financial Reporting Program since 1946. It also publishes

Governmental Accounting, Auditing, and Financial Reporting (GAAFR) commonly known as

the "Blue Book".

GOVERNMENTAL FUNDS: Typically are used to account for tax-supported (governmental)

activities. These include the General Fund, Special Revenue Funds, Capital Projects Funds,

and Debt Service Funds.

GRANT: Contributions or gifts of cash or other assets from another governmental entity

to be expended for a specific purpose, activity or facility. An example is the Community

Development Block Grant awarded by the Federal government.

INFRASTRUCTURE: Facilities on which the continuance and growth ofthe community

depend, such as roads, sidewalks, parks and public buildings.

INTERFUND TRANSFERS: Defined as "flows of assets" (such as goods or services) without

equivalent flows of assets in return and without requirement for repayment.

INTERGOVERNMENTAL REVENUE: Revenue collected by one government and

distributed (usually through some predetermined formula) to another level of government(s).

INTERNAL SERVICE FUNDS: Account for the goods or services provided by one fund and/or

department to another fund and/or department on a cost reimbursement basis.

ISSUER: A state or local unit of government that borrows money through the sale of

bonds and/or notes.

LIEN: A claim on revenues, assessments or taxes made for a specific issue of bonds.

LLD: Landscape and Lighting District

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MAJOR FUND: Governmental fund or enterprise fund reported as a separate column in the basic

fund financial statements and subject to a separate opinion in the independent auditor's report.

MEASURE D: Measure D was enacted in 1989 and it authorized the Imperial County Local

Transportation Authority to impose a Retail Transaction and Use Tax of One-half of one percent

(0.50%) to fund certain transportation related projects. Voters on November 4, 2008 voted to

extend this tax for an additional forty years. The 40 year extension of this tax became effective

April 1, 2010.

MELLO-ROOS BOND: The Mello-Roos (named for its legislative sponsors) Community Facilities

District Act of 1982 established another method whereby almost every municipal subdivision

of the state may form a special, separate district to finance a long list of public facilities by the

sale of bonds and finance certain public services on a pay-as-you-go basis. These Community

Facilities Districts are formed and bond issues authorized by a two-thirds vote of the property

owners in the district. Typically, the only voters in a district are one or more real estate

developers who own or have an option on all of the land in the district. Bonds are sold to

finance facilities that can include school, parks, libraries, public utilities and other forms of

infrastructure. The Districts may provide public services that include police and fire protection,

recreation programs, area maintenance, library services, flood and storm drainage. Bonded

debt service and/or the public services are paid for by special taxes levied on the real property

within the district. As the developer subdivides and sells off the land, the new property

owner assumes the tax burden. (Tax delinquencies can lead to fines and penalties and

ultimately foreclosure and sale. The ultimate security for Mello-Roos bonds is the value of the

real property being taxed.

MODIFIED ACCRUAL BASIS: The accrual basis of accounting where revenues are recognized

when they become both "measurable" and "available" to finance expenditures of the current

period. All governmental funds and agency funds are accounted for using the modified

accrual basis of accounting.

NON-DEPARTMENTAL: Appropriations of the General Fund not directly associated with a

specific department.

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OBJECTIVE: A simply stated, readily measurable statement of aim or expected accomplishment

within the fiscal year. A good statement of objective should specify a standard of

performance for a given program or stated goal.

OPERATING BUDGET: A budget that focuses on everyday operating activities and programs.

Usually includes salaries, benefits, supplies and services.

OPERATING TRANSFER: Amounts transferred between funds; not considered a revenue or

expense. For example, legally authorized transfers from a fund receiving revenue to the fund

through which the resources are to be expended are shown as operating transfers.

ORDINANCE: A formal legislative enactment by the City Council. It has the full force and effect

of law within the City boundaries.

OTHER POST-EMPLOYMENT BENEFITS {OPEB): Post-employment benefits are those benefits

other than pension benefits, including post-employment healthcare (retiree medical) and

other non-pension benefits.

PAR VALUE: The face value or principal amount of a bond, usually $5,000, due to the

holder at maturity. It has no relation to the market value.

PERS: Public Employees Retirement System

PERSONNEL EXPENSES: Compensation paid to or on behalf of City employees for salaries

and wages, overtime and benefits.

PREMIUM: The amount, if any, by which the price exceeds the principal amount (par value)

of a bond. Its current yield will be less than its coupon rate.

PRINCIPAL: The face value of a bond, exclusive of interest.

PROFESSIONAL SERVICES: Includes the cost of outside professional and specialized services

purchased by the City, such as consultants for special studies, outside attorneys, architectural

and engineering, etc.

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PROPERTY TAX: A tax levied on real estate and personal property. The basic rate in Imperial County is 1% of assessed value, of which the City of EI Centro receives approximately 2 8 cents for every dollar collected.

PROPOSED BUDGET: The proposed budget is the budget that is sent to the City Council by

the City Manager. The proposed budget, including changes made by the City Council during

its review, is approved and then becomes the adopted budget.

PROPRIETARY FUND: Typically is used to account for business-type activities. Revenues are derived from fees and charges to users, and the programs are largely cost-covering. These include the Enterprise Funds and Internal Service Funds.

REDEVELOPMENT AGENCY (RDA): A legislatively established subdivision of government

established to revitalize blighted and economically depressed areas of a community and

to promote economic growth. Tax Allocation Bonds are issued to pay the cost of land and

building acquisition and their redevelopment and are repaid by the incremental increase in

property tax revenues produced by the increase assessed value of the area after

redevelopment. Redevelopment Agencies may also sell Housing Mortgage Revenue Bonds to

finance housing units within the area, 20% of which must be for low-cost housing. Effective

February 1, 2012, redevelopment agencies were dissolved by the state of California as a result

of Assembly Bill Xl-26.

REFUNDING BOND: The issuance of a new bond for the purpose of retiring an already

outstanding bond issue.

RESOLUTION: A special order of the City Council, with a lower legal standing than an ordinance.

RETAINED EARNINGS: An equity account reflecting the accumulated earnings of Proprietary

Fund types. For budgeting purposes, the working capital definition of fund balance is used.

REVENUE: Moneys that the City receives as income such as tax payments, fees from specific

services, receipts from other governments, fines, forfeitures, grants, shared revenues and

interest income.

REVENUE BOND: A municipal bond whose debt service is payable solely from the revenues

received from operating the facilities acquired or constructed with the proceeds of the bonds.

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ROPS: Recognized Obligation Repayment Schedule

SELF-INSURANCE: The retention of liabilities, arising out of the ownership of property or from

some other cause, instead of transferring that risk to an independent third party through the

purchase of an insurance policy. The City currently provides self-insurance for health insurance.

SPECIAL REVENUE FUNDS: Account for the revenue derived from specific taxes or other

earmarked revenue sources (other than expendable trusts or for major capital projects) that

are restricted by law or administrative action to expenditures for specified purposes.

SPHERE OF INFLUENCE: Areas outside of a city recognized by the Local Agency Formation

Commission as appropriate for annexation.

SUCCESSOR AGENCY: The county, city or city and county that authorized the

creation of each redevelopment agency or another entity as provided for in Health & Safety

Code Section 34173.

SUPPLEMENTAL ROLL PROPERTY TAXES: Assessed on property that changes ownership during

the year and is based on the difference between the new and old assessed values.

TAX ALLOCATION BONDS (TAB}: Bonds repaid with tax increments flowing to the Successor

Agency to the RDA as a result of an increase in property taxes and assessed values over the

frozen base.

TAX BASE: The total resources of the community that is legally available for taxation.

TAXES: Compulsory charges levied by a government for the purpose of financing services

performed for the common benefit. This term does not include specific charges made against

particular persons or property for current or permanent benefits such as special assessments.

Neither does the term include charges for services rendered only to those paying such charges

as, for example, user charges.

TRANSIENT OCCUPANCY TAX: A tax imposed on travelers who stay in temporary lodging

facilities within the City.

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TRUSTEE: A bank designated as the custodian of funds and official representative of

bondholders. They are appointed to ensure compliance with the trust indenture.

USER CHARGES: Payments made by users or customers of publicly provided services

that benefit specific individuals. These services exhibit "public good" characteristics.

Examples of user charges are fees paid for recreational activities, building fees, police fees,

etc.

WORKING CAPITAL: Working capital (also known as net working capital) represents the amount

of day- by-day operating liquidity available to a business. Along with fixed assets such as plant

and equipment, working capital is considered a part of operating capital. It is calculated as

current assets minus current liabilities.

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TERM STANDS FOR TERM STAN DS FOR

CAFR Comprehensive Annual Financial Report IT Information technology

CALPERS California Public Employees Retirement System IV Imperial Valley

CDBG Community Development Block Grant IVC Imperial Valley College

CFD Community Facilities District IVRMA Imperial Valley Resource Management Agency

CIP Capital Improvement Program LLD Landscape & Lighting District

CPI Consumer Price Index LTA Local Transportation Authority

CSMFO California Society of Municipal Finance Officers MOU Memorandum of Understanding

DOT Department of Treasury OPEB Other post employment benefits

ECRMC El Centro Regional Medical Center OTS Office of Traffic Safety

EDA Economic Development Administration PERS Public Employees Retirement System

FHWA Federal Highway Administration Pl Public information

FTE Full Time Equivalent PO Post Office

FY Fiscal year POST Police officers standard training

GASB Government Accounting Standards Board RDA Redevelopment Agency

GFOA Government Finance Officers Association SA Successor Agency

HOME Home investment Partnership Program SLESF Supplemental Law Enforcement Services Fund

HUD Housing & Urban Development TOT Transient occupancy tax

IID Imperial Irrigation District VLF Vehicle License Fee

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If. FUND DESCRIPTIONS ~,

1) GENERAL FUND-The general fund is used to account for resources traditionally associated with government, which are not required legally or by sound financial management to be accounted for in another fund.

2) SPECIAL REVENUE FUNDS - Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes. The following

1) Gas Tax (201) - This fund is used to account for the City's share of California State gas tax revenue expended for street improvements and maintenance.

2) SB 1 Tax (202)-This fund is used to account for the City's share of California State fuel and vehicle tax revenue expanded for local roadways including road maintenance, safety improvements and complete street improvements.

3) Transportation Article 3 (203) - This fund is used to account for State of California Transportation Development Act Funds expended for bicycle and pedestrian projects.

4) Bus Shelter (204)-This fund is used to account for revenue and expenditures that will be utilized in the maintenance of the Bus Shelters within the City.

5) Local Transportation Authority (205) - This fund is used to account for the revenue and expenditure of funds generated by a one-half cent voter approved sales tax earmarked for street improvements.

6) FHW A Grants (207) - This fund is used ~o account for the expenditure of grant funds from the FHW A received through the California Department of Transportation

7) 1-8 Imperial Ave. Overpass (208) - Fund is used to account for fees charged on new developments for overpass project.

8) Wake Ave Extension (209) - This fund is used for the collection and disbursement of mitigation fees for the construction of Wake Ave.

9) Capital Construction (210) - This fund is used to account for the collection and expenditure of annexation fees earmarked for public improvements.

10) LTA Revenue Bonds (212)-This fund is used to account for revenues from the LTA secured bond issuance and for street related expenditures.

11) COVID - 19 (213)-This fund is used to account for expenses incurred to combat the COVID-19 pandemic.

12) Asset Forfeiture (221) - This fund is used to account for revenues distributed by the Department of Justice from drug related seizures.

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I, FUND DESCRIPTIONS :I

13) OTS Grant (222) - This fund is used to account for the expenditure of grant funds received from the State of California, Office of Traffic Safety.

14) State COPS SLESF (223) - This fund is used to account for the revenue and expenditure of funds from the Supplemental Law Enforcement Services Fund (SLESF) pursuant to Section 30061 of the California Government Code (AB 3229).

15) Police Grants (225)- This fund is used to account for the revenue and expenditures of funds from various police grants.

16) Asset Forfeiture DOT (226) - This fund is used to account for revenues distributed by Department of Treasury for drug related cases.

17) Development Impact Fees (230-238) - This fund is used to account for the collection and expenditure of development impact fees earmarked for public infrastructure improvements made necessary because of growth.

18) Home Grants (240) - This fund is used to account for revenues and expenditures associated with the Home program.

19) Home Program (241) - This fund is used to account for the collection of Home Program Loan Payments.

20) Rental Rehab HUD (242) - This fund is used to account for revenues and expenditures associated with the California Department of Housing and Urban Development rental rehabilitation program.

21) HUD Entitlement Program (243) - This fund is used to account for all revenues and expenditures authorized using the Entitlement guidelines.

22) CDBG Program Income RFF (244) - This fund is used to account for the collection of Community Development Block Grant loans made from program income.

23) Housing Enabled by Local Partnership (245) - Program set up to provide for a source of funds from which to make mortgage loans to first time home buyers.

24) CALHOME Program (246)- Program provides mortgage assistance loans to first time homebuyers.

25) EDA Revolving Fund (248) - Fund is used to hold excess EDA Loan funds collected and not currently used for new loans.

26) Home PI Administration (250) - Fund set up to receive administration fees related to home program income received.

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ii, - - FUND DESCRIPTIONS I 27) 11D Project Jobs (251) - This fund is used to account for revenue and expenditures

related to the 11D Project Jobs grant.

28) Recreation Projects (261)-This fund is used to account for revenue and expenditures related to various parks and recreational grants.

29) Special Events (266) - This fund is used to account for the activity related to special events sponsored by the City.

30) Project Fund 2011 C (268) - Fund set up to account for activity related to the 2011 C bond issue.

31) Project Fund 2011 A & B (269) - Fund set up to account for activity related to the 2011 A and 2011 B bonds issued.

32) Fire Mitigation Fees (270) - Fund was set up to collect fees to mitigate impact to the Fire Department from new developments.

33) Police Mitigation Fees (271)-Fund was set up to collect fees to mitigate impact to the Police Department from new developments.

34) Buena Vista L&LD (272)- This fund is used to account for the activity related to the Buena Vista Lighting and Landscaping District

35) Legacy Ranch CF~ (273) - This fund is used to account for the activity related to the Legacy Ranch Community Facilities District.

36) Legacy Ranch L&LD (274) - This fund is used to account for the activities of the Legacy Ranch Lighting and Landscaping District.

37) I.V. Commons CFO (275) - This fund is used to account for the I.V. Commons Community Facilities District.

38) SA-Revolving (277) Fund set up to account for revolving business loans previously administered by the Redevelopment Agency.

39) SA-Low Mod (278) - Fund set up to account for administration of the Low Mod program previously administered by the Redevelopment Agency Low Mod Fund

40) SA-Administration - 2 (279) - Fund set up to account for revenue and expenses incurred beginning Fiscal Year 2014 by the Successor Agency Administration in the dissolution of the Redevelopment Agency.

41) Lotus L&LD (280) - This fund is used to account for the activities of the Lotus Lighting and Landscaping District.

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I: FUND DESCRIPTIONS :1 42) Town Center L&LD (290)- This fund is used to account for the activities of the Town

Center Lighting and Landscaping District.

43) Measure P (299) - This fund is used to account for the revenues from special tax per Measure P approved by voters in 2016.

3) DEBT SERVICE FUNDS - Debt service funds are used to account for the accumulation of resources and repayment of debt from governmental resources

1) Debt Service (300) - This fund is used to account for debt service related the LTA revenue bonds.

2) Successor Agency-Debt Service (301) Fund set up to account for the paying of debt service for the former Redevelopment Agency

4) CAPITAL PROJECTS FUND - Capital projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds

1) FHWA Street Overlays (401) -This fund is used to account for expenditure of grant funds from the FHW A received through the California Department of Transportation used on various projects.

2) Orange Ave Regional Lift Station ( 402) - This fund is used to account for revenue and expenditures charged for the development of the lift station.

3) Drainage Facilities ( 403) - This fund is used to account for the fees charged on new development for drainage facilities.

4) Lotus Parallel ( 404)- Fund is used to account for revenue and expenditures incurred in the development of the future water and sewer trunk from water and wastewater plants to 1-8.

5) IID Facility Crossing ( 405) - Fund is used to collect monies from developers for the installation of siphon pipes to allow for the Orange and Hamilton A venue crossings

6) 8th Street Overpass Bridge ( 406) - Fund is used to collect monies from developers for the lighting of the bridge

7) Colonia-El Dorado Street ( 407) - This fund is used to account for grant funds received under the State Community Development grant program for street improvements in the El Dorado Colonia.

8) Bridge/Road Improvement ( 408)- Fund is used to collect monies from developers for the Improvements to Dogwood Bridge and various related roads.

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I~ -- FUND D~SCRIPTIONS - ~.

9) La Brucherie Green Belt ( 409) - This fund is used to account for the construction of a non-motorized pathway along La Brucherie Road.

10) Misc. Road Improvements (411)-Fund is used to collect monies from developers for miscellaneous road improvement projects.

11) EDA Grant (441)- Grant will be used to complete street improvements.

12) SA-Capital Projects (442) - Fund set up to administer the completion of projects previously administered by the Redevelopment Agency Capital Project Fund.

13) Park Development ( 460) - This fund is used to account for fees charged on new development for the development and maintenance of parks.

5) ENTERPRISE FUNDS - Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - for these funds it is the intent of the City Council that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges

1) Water (501)-This fund is used to account for revenues and expenses associated with the treatment and distribution of potable water.

2) Wastewater (502)-This fund is used to account for revenues and expenses associated with the collection and treatment of wastewater.

3) Solid Waste (504) - This fund is used to account for revenue and expenditures associated with the collection and the disposal of solid waste.

4) Water Capacity Fees (511)-This fund is used to account for the collection of water capacity fees paid by developers.

5) Wastewater Capacity Fees (512) - This fund is used to account for the collection of wastewater capacity fees paid by developers.

6) Water Stabilization Fund (513)-This fund was set up to receive excess revenues to be utilized in meeting bond covenants for debt service ratios.

7) Wastewater Stabilization Fund (514)-This fund was set up to receive excess revenues to be utilized in meeting bond covenants for debt service ratios.

6) INTERNAL SERVICE FUNDS - Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City on a cost reimbursement basis

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I:., FUND DESCRIPTIONS - - ~-:f

1) Workers' Compensation (601) - This fund is used to account for the revenue and expenses associated with providing Workers' Compensation benefits.

2) Post Employment Benefits (602) - This fund is used to account for the revenue and expenses associated with providing unemployment benefits.

3) Group Health Insurance (603) - This fund is used to account for the revenue and expenses associated with providing group health benefits.

4) Motor Vehicle (604) - This fund is used to account for costs of operating and maintaining automotive equipment used by City departments.

5) GASB 45 (605) - This fund is used to account for GASB 45 related funding requirements.

6) PARS Trust (606) - This trust was set up to fund the City's supplemental pension obligation.

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CITY OF EL CENTRO

Citywide full cost allocation plan

Cost allocation is a budgeting principle that allows central service departments in the City to distribute the costs of providing services to other departments in a fair and equitable manner. The costs being allocated are the indirect costs of central services provided to all of the city divisions receiving their services. The City develops a plan to determine an accurate and reasonable reimbursement for the city services provided. The preliminary allocation is developed during the budget process and uses that budget' s financial data. This allocation is adjusted after year end to reflect actual year end expenditures.

The City will not levy central service costs upon the central service department. The calculated charges are apportioned to the receiving departments based on each division' s relative share of

its direct allocation.

Internal service funds were excluded as including them in the plan would result in a duplication of expenditures. The costs associated with internal service funds are allocated as a direct charge to all divisions utilizing their services and in proportion with services received.

The following are the central service departments; City Council, City Clerk, City Manager,. Personnel, IT, City Attorney, Finance, Facility Maintenance, Planning and Non-departmental.

Direct service departments are those receiving the service from the central service departments and include; Police, Communication, Fire, Animal Control, Public Works, Streets, Building, Parks, Recreation, Library, Community Center, PO Pavilion, Youth Center, Adult Center,

Aquatic Center, Sports Court, Skate Park, Splash Pad, Day camp, Minibike, Plunge, Economic Development, blight elimination, Water and Wastewater.

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470

FUND NO.

406 267 221 226 408 272 204 246 210 244 407 213 300 301 403 441 248 401 207 270 201 605 101 603 240 250 241 245 243 275 208 405 251 230 233 237 231 238 232 234 286 409 273 274 205 280 404 212 299 411 604 402 222

CITY OF EL CENTRO

INDEX

BUDGET UNITS SORTED ALPHABETICALLY

FUND FUND DESCRIPTION PAGE NO. FUND DESCRIPTION

8th St. Overpass Bridge 277 460 Park Development 2011 C Bonds - City 241 225 Police Grants Asset Forfeiture 213 271 Police Operational Asset Forfeiture - DOT 218 602 Post Employment Bridge/Road Improvement 279 269 Project Fund 2011 A & B Bonds Buena Vista Landscaping/Lighting 246 268 Pro_ject Fund 2011 C Bonds Bus Shelter 202 261 Recreation Projects Calhome Program 235 242 Rental Rehab-Bud Capital Construction 210 279 SA - Administration 2 CDBG Proe:ram Income RLF 232 442 SA - Capital Projects Colonia - El Dorado Street 278 278 SA - Low/Moderate Covid-19 212 277 SA - Revolving Debt Service 265 202 SB 1 Debt Service- SA 266 504 Solid Waste Drainae:e Facilities 274 266 Special Events EDA GRANT 282 223 State COPS Program - SLESF EDA Revolving Fund 236 290 Town Center L & LD Federal Highway Administration 271 206 Traffic Congestion Relief FHWA Grants 207 203 Transportation Art 3 Fire Mitigation Fees 244 209 Wake Ave Extension Gas Tax 199 502 Wastewater GASB 45 324 512 Wastewater Capacity Fees General 131 514 Wastewater Stabilization Fund Group Health Insurance 321 501 Water Home Grants 226 511 Water Capacity Fees Home Pl Admininstration 237 513 Water Stabilization Fund Home Program 227 601 Workers' Compensation House Enabled by Local 234 HUD Entitlement Program 229 I.V. Commons CFD 249 1-8 / Imperial Ave. Overpass 208 HD Facility Crossine: 276 HD Project Jobs 238 Impact Fee - Administration 219 Impact Fee - Fire 222 Impact Fee - General Government 224 Impact Fee - Library 220 Impact Fee - Parks & Recreation 225 Impact Fee - Police 221 Impact Fee - Streets 223 Integrated Waste Management 254 LaBrucherie Greenbelt 280 Legacy Ranch CFD 247 Legacy Ranch L & LD 248 Local Transportation Authority 203 Lotus L & LD 253 Lotus Parallel 275 LTA Revenue Bonds 211 Measure P 256 Misc. Road Improvements 28 1 Motor Vehicle 322 Orange Ave Regional Lift Station 273 OTS Grants 214

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PAGE

284 217 245 320 243 242 239 228 252 283 25 1 250 200 310 240 216 255 206 20 1 209 298 312 314 289 311 313 319


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2020-2021 Annual Operating Budget - City of El Centro

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Transcript of 2020-2021 Annual Operating Budget - City of El Centro