HomeMy WebLinkAboutFiscal Year 2015/16 Mid-Year Budget AdjustmentsDept. ID FN 16-004 Page 1 of 3
Meeting Date: 5/2/2016
Approved 7-0
CITY OF HUNTINGTON BEACH
REQUEST FOR CITY COUNCIL ACTION
MEETING DATE: 5/2/2016
SUBMITTED TO: Honorable Mayor and City Council Members
SUBMITTED BY: Fred A. Wilson, City Manager
PREPARED BY: Lori Ann Farrell Harrison, Chief Financial Officer
SUBJECT: Fiscal Year 2015/16 Mid -Year Budget Adjustments
Statement of Issue:
The Finance Department is undergoing the mid -year budget review for the fiscal year that began on
October 1, 2015. Departments have requested adjustments to their budgets to: ensure there are
sufficient appropriations for essential programs; expend actual revenue that has been received in
donations or restricted funds; and address facilities maintenance needs.
Financial Impact:
1. A General Fund (Fund 100) budget adjustment totaling $18,000 is requested for Community
Services.
2. The Fire Department is requesting a budget adjustment of $65,500 in the CUPA Fund (Fund
501).
3. The Library Services Department is requesting a budget adjustment of $50,000 in the Library
Development Impact Fee Fund (Fund 229).
4. The Community Services Department is requesting to appropriate $122,000 in the Donation
Fund (Fund 103).
5. The Police Department is requesting a budget adjustment in the amount of $48,300 for the
Inmate Welfare Program (Fund 122).
6. The Parking Structure — Bella Terra (Fund 711) requires a minor budget adjustment of $26,000.
7. Inter -Fund Transfers (Various Funds): In addition, authorization is requested for inter -fund
transfers of $48,312 between various funds.
There are sufficient revenues, available cash, and/or fund balances to support the above
adjustments.
Recommended Action:
Approve mid -year budget adjustments to the FY 2015/16 Revised Budget in the Funds and by the
amounts contained in Attachment 1.
Alternative Action(s):
Do not approve the recommended action and direct staff accordingly.
Dept. ID FN 16-004 Page 2 of 3
Meeting Date: 5/2/2016
Analysis:
The FY 2015/16 Budget was adopted by the City Council on September 8, 2015, for the fiscal year
beginning October 1, 2015. The Finance Department has compiled recommended budget
adjustments to cover additional costs and/or provide appropriations necessary to expend funds that
have been received for specific purposes. The City is experiencing a slight revenue improvement
that can sufficiently cover an appropriation requested to address facilities maintenance needs in the
General Fund. The Other Funds adjustments will be supported by available revenue or fund
balances within each distinct Fund, as needed.
General Fund (100)
A General Fund budget adjustment is requested for Community Services. There is sufficient
General Fund revenue to offset the requested increase of $18,000 for facilities maintenance costs
of the new Senior Center in Central Park.
Donation Fund (103)
The HB Council on Aging donated $22,000 to -date to fund Senior Services and an additional
$100,000 donation is expected this fiscal year. As a result, the Community Services Department is
requesting budget appropriation of $122,000 from the Donation Fund (103) to fund various
programs and services. There is no General Fund impact associated with this request
Inmate Welfare Fund (122)
The Police Department has maintained an Inmate Welfare Fund (122), which is authorized by
California Penal Code Section 4025 to fund the benefit, education, and welfare of inmates confined
within the City Jail. A budget adjustment of $48,300 is requested to fund qualified expenditures
including Jail Facility maintenance. There is no General Fund impact associated with this request.
Library Development Impact Fee (229)
On June 18, 2012, the City Council approved Ordinance No. 3945, amending the Huntington Beach
Municipal Code by adding Chapter 17.67 relating to Library Development Impact Fees. The new
code allows fees collected to fund the expansion of library space and the number of library
collection items. FY 2015/16 fees in the amount of $26,417 have been collected and a fund balance
of $383,778 is available to date. As a result, the Library Department is requesting budget
appropriation of $50,000 from the Library Development Impact Fee Fund (229) to purchase
additional materials for the library collection. There is no General Fund impact associated with this
request.
CUPA
CUPA Fund (501) in the Fire Department is requesting to appropriate funds to purchase iPads to
provide fire engine personnel the ability to access hazardous materials disclosure information
quickly and for use at emergency incidents. There is no General Fund impact associated with this
request.
Office of Business Development Funds (711)
The Parking Structure — Bella Terra Fund (711) is requesting a small budget adjustment of $26,000
to reconcile the budget with the current estimated revenue projections and expenses. There is no
General Fund impact associated with this request.
Dept. ID FN 16-004 Page 3 of 3
Meeting Date: 5/2/2016
Inter -Fund Transfers
Transfers are being requested for a total amount of $48,312 to move appropriation to the
Emergency Operations Center (EOC) Fund to better track the January 2016 El Nino Storm related
expenses ($19,418); to reimburse the General Fund for costs associated with the former
Redevelopment Agency's unfunded pension liabilities and other reimbursable costs ($18,840); and,
to transfer funds between CDBG/HOME programs to cover professional services costs ($10,054).
Environmental Status:
Not Applicable.
Strategic Plan Goal:
Enhance and Maintain Infrastructure
Strengthen Economic and Financial Sustainability
Enhance and Maintain Public Safety
Improve City Service Delivery
Attachment(s)
1. Fiscal Year 2015/16 Recommended Mid -Year Adjustments.
ATTACHMENT 1
Fiscal Year 2015/16 Recommended Mid -Year Budget Adjustments
Recommended Mid -Year Budget Adjustments by Fund:
TRANSFERS OUT
Fund No
Fund Name
Appropriation
Dept
100
General Fund
(12,997)
Public Works
100
General Fund
(5,831)
Fire
100
General Fund
(90)
Human Resources
100
General Fund
(500)
Finance
350
RORF
(18,840)
Non -Departmental
1220
Home Program
(10,054)
City Manager
(48,312)
TRANSFERS IN
Fund No
Fund Name
Appropriation
Dept
100
General Fund
18,840
Non -Departmental
238
Emergency Operations Ctr
12,997
Public Works
238
Emergency Operations Ctr
5,831
Fire
238
Emergency Operations Ctr
90
Human Resources
238
Emergency Operations Ctr
500
Finance
1209
Home Program
10,054
City Manager
48,312
APPROPRIATION INCREASE
Fund No
Fund Name
Appropriation
Dept
100
General Fund
18,000
Community Services
103
Donation
122,000
Community Services
122
Inmate Welfare Fund
48,300
Police
229
LIB Development Impact Fee
50,000
Library
501
CUPA
65,500
Fire
711
Parking Structure -Bella Terra
26,000
Non -Departmental
329,800