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HomeMy WebLinkAboutInfrastructure Fund Annual Report for FY 2017-2018 TIN ' / ,(J vE1 / -O 0 City of Huntington Beach I V ONTY CPA File #: 19-377 MEETING DATE: 4/15/2019 REQUEST FOR CITY COUNCIL ACTION SUBMITTED TO: Honorable Mayor and City Council Members SUBMITTED BY: Fred A. Wilson, City Manager PREPARED BY: Travis K. Hopkins, PE, Director of Public Works Subject: Approve the Infrastructure Fund Annual Report for FY 2017-2018 Statement of Issue: The City Charter requires an annual review and performance audit of the Infrastructure Fund, and a report of the findings to the City Council prior to adoption of the following fiscal year budget. This review covers the fiscal year (FY) 2017-18. Financial Impact: None. Recommended Action: Approve the Infrastructure Fund Annual Report for FY 2017-2018. Alternative Action(s): Instruct staff to make revisions and resubmit at a later date. Analysis: The Infrastructure Fund was established 2002, by City Charter Section 617(c), which states, "the City Council shall by ordinance establish a Citizens Infrastructure Advisory Board (CIAB) to conduct an annual review and performance audit of the Infrastructure Fund and report its findings to the City Council prior to adoption of the following fiscal year budget." The single substantial revenue source to the fund is General Fund excess fund balance per the Financial Policy adopted in FY 2006-07 and revised in FY 2009-10. The policy states the General Fund unassigned fund balance will be allocated 50% to the Economic Uncertainties Reserve, 25% to the Infrastructure Fund and 25% to the Capital Improvement Reserve. Beginning in FY 17-18, Capital Improvement Program (CIP) projects previously budgeted in the General Fund, were instead budgeted in the Infrastructure Fund with an accompanying General Fund transfer. Transfers in FY 17 City of Huntington Beach Page 1 of 2 Printed on 4/11/2019 powered5k i La star' File #: 19-377 MEETING DATE: 4/15/2019 -18 totaled $6,521,836 to fund infrastructure improvements and purchase equipment used to maintain infrastructure. Other revenue included interest and a maintenance agreement reimbursement for a total of$67,953. There was also a significant market adjustment that had an $85,019 negative impact on the fund balance. Total revenue was $6,504,770. Because FY 17-18 was a truncated, nine-month fiscal year (October through June), many projects couldn't be completed in that time frame. Expenditures for the year totaled $2,217,734. The fund balance at year's end (June 30, 2018) was $9,146,598. Per the City Charter, the Infrastructure Fund is designated for the sole purpose of infrastructure expenditures. "Infrastructure" is defined in the Charter as "long-lived capital assets that normally are stationary in nature and normally can be preserved for significantly greater number of years. They include storm drains, storm water pump stations, alleys, streets, highways, curbs and gutters, sidewalks, bridges, street trees, landscaped medians, parks, beach facilities, playgrounds, traffic signals, streetlights, block walls along arterial highways, and all public buildings and public ways." Infrastructure expenditures are defined as "direct costs related to infrastructure improvements or maintenance, including construction, design, engineering, project management, inspection, contract administration and property acquisition." Citizens Infrastructure Advisory Board Action: The annual Infrastructure Fund Report was approved at the February 28, 2019, meeting of the Citizens Infrastructure Advisory Board by a vote of 4-0-2 (Schlosser, Thienes absent - one seat on the Board is currently vacant). Environmental Status: Not applicable Strategic Plan Goal: Enhance and maintain infrastructure Attachment(s): 1. FY 17-18 Infrastructure Fund Annual Report City of Huntington Beach Page 2 of 2 Printed on 4/11/2019 powere `d k� LegistarT"' Cityof HuntingtonBeach 110 . ., _ $$''-"®Y.::.. "•.Yw3;sr:i. "R'.}�'3"" ..f" A„'..„.,, _.,. Fa:2.�`�84%,.�++'� `-�� Fv'�'..^' z'.Pf..., i. $.'bj 99isb�y 6+ : i.'1---':f 1Z :;t:'-Z '----'27 i-,:s :''' !.::-'''14.;—"':'' ' Ill'e-'7"1 liR if P2 7*.12 L'Z. Fund a � ^.�`.. --...",STrn E.=. '.. _ _ t t"g(q.� mT`-:' ' m%i°. `"y•,ty ,,*�gg '"'�`n '.. E•a�r^1•�tl%a. �' ,.Y.Y .: mb' ,''J ..• 'r`':p• „I'— w . "'".` q 1. _ u ti r ;'r. ii!;II 1-s` ' x 1,4fre-_ ,,',t'-; ., �y i _,,',:,,. :-,..,1-i,.'4,..i.74-5-- -: ,:i.:.,,,c'P,:,-,,,,,,'1.,;,?..''',''''.---:4-:,,,--:,,,,2,-.--;• :-.:( :----,-,-,784,,,,iy„--,---..,,, 7 rik. LR'`.,,5= .. r.et�:% -3`�_��'• bsa#.1 . 2s3' i W, �$'u,>... y9"� .y� ..�.,,,r a„a�, ' - - � k : .=k � :.trf�x .s9sy,;7i..',,,r'£j� :ti`�'"- ,r-• �'xl` z.,; - ���' , YN �<::i;� c-,a;,c'.-'.�;i'3.�aa 'a,, d.-'�'•°3�°,,"r: .. : :�,��Y:;F. x 5. \ a ti. Y" wf 3. ir sy4 y:9� • • _ : °' --' +J» *' gyp; ,,�I;gi' 59 •� © CITY OF HUNTINGTON BEACH t% CITIZEN'S INFRASTRUCTURE ADVISORY BOARD SUBMITTED TO: Citizen's Infrastructure Advisory Board SUBMITTED BY: Travis K. Hopkins, PE, Director of Public Works DATE: February 28, 2019 SUBJECT: Approve Infrastructure Fund Annual Report Statement of Issue: The City Charter requires an annual review and performance audit of the Infrastructure Fund, and a report of the findings to the City Council. This provides information pre-audit information on Fiscal Year 2017/18 and budget information on the current fiscal year. Funding Source: Infrastructure Fund No. 314 Recommended Action: Motion to recommend to City Council approval of the Infrastructure Fund Annual Report. Alternative Action(s): Direct staff to modify the Annual Report. Analysis: The Infrastructure Fund was established in 2002, by City Charter Section 617. Per Section 617 (a), the originally intended revenue source for the Infrastructure Fund was a planned utility use tax on natural gas purchased to generate electricity. However, this ballot measure failed. So, while the Charter amendment created the fund, it was left with no source of revenue. Other Charter requirements related to the fund are: • Revenue placed in the Infrastructure Fund shall not supplant existing infrastructure funding. • General Fund expenditures for infrastructure improvements and maintenance, subsequent to 2001 , shall not be reduced below 15% of general fund revenues based on a five-year rolling average. • The City Council shall, by ordinance, establish a Citizens Infrastructure Advisory Board to conduct an annual review and performance audit of the Infrastructure Fund and report its findings to the City Council prior to adoption of the following fiscal-year budget. The single substantial revenue source to the fund is General Fund excess fund balance per the Financial Policy adopted in Fiscal Year 2006/07. The Policy was 60 revised beginning in Fiscal Year 2009/10 to allow for an Economic Uncertainties Reserve commitment. Excerpts addressing the Infrastructure Fund for the previous and current policies are shown in Attachment 1 along with Municipal Charter Section 617. Fiscal Year Change: In December of 2017, City Council made the decision to change from a fiscal year of October through September to the more common July through June. Therefore, fiscal year 2017-18 was a 9-month fiscal year (October 2017 through June 2018) and is reflected in this report. Revenue - FY 2017/18: 1 . There was a General Fund transfer of $6,521,836 for capital improvements and equipment replacement in FY 2017/18. 2. The fund was reimbursed $10,294 for traffic signal maintenance at Beachmont Plaza per a development agreement. In addition, there was a small reimbursement of $936 for overpayment of funds related to the Atlanta Avenue Widening project. Total $11,230. 3. Interest and market adjustments are paid in proportion to the citywide investments and fund balance. For 2017/18 a large market adjustment was made, which resulted in a negative effect on total revenue of -$28,296. This is essentially a bookkeeping adjustment and the effect is reversed in the following fiscal year. Total Revenue for FY 2017/18 was $6,504,770. Actual Revenue Item Reimbursements $11,230 Interest and Market Adjustments ($28,296) General Fund Transfer $6,521,836 Total Revenue $6,504,770 Expenditures - 17/18: Budgeted expenditures and expenditure adjustments for FY 2017/18 consisted of carry forward projects and carry over encumbrances from 2016/17 and new funds. Where applicable, project sheets from the FY 17/18 Capital Improvement Program (CIP) are included as Attachment 2. Total expenditures for the year were $2,217,734. 1 . Infrastructure Projects 17/18 (business unit 31440001) - Beginning in FY 17/18, infrastructure related projects that had been budgeted in the General Fund for the past several years were instead budgeted in the Infrastructure Fund. For FY 17/18 the total for these projects was originally $3,100,000. The approved projects are listed below. 2 61 Project Amount Various Roof Replacements $180,000 Central Library HVAC Ductwork $320,000 Central Library Building Alarm Systems Upgrade $40,000 Police Lower Level Renovations $80,000 Central Park East - Improvements $127,000 Fire Station 8-Heil Apparatus Bay Entry Modification $125,000 Residential Overlay $260,000 Concrete Replacement $250,000 Alley Rehab $240,000 Beach Nourishment Project $282,000 Sport Complex Turf Replacement $196,000 Arterial Rehab 17-18 $1 ,000,000 Total $3,100,000 There were a number of budget adjustments during the fiscal year. When the decision to change the fiscal year occurred, the original budget was reduced $800,000 and some projects were deferred. However, $1 ,000,000 was appropriated late in the fiscal year to address funding needs for residential overlay and other capital improvements. Due to the shortened fiscal year and the late year appropriations, a total of only$719,845 was spent during the fiscal year. $2,229,069 of the funds were carried over into FY 18/19. 2. Central Park Improvements (business unit 31440002) - The FY 17/18 revised budget included $144,749 in encumbrance carry forward, $334,090 in CIP carry over and a $200,000 late year additional Council appropriation for a total revised budget of $678,839. Of these funds, $340,354 was spent during the fiscal year. Encumbrance carry forwards to FY 18/19 totaled $17,045 and CIP carry to FY 18/19 totaled $314,246. 3. Transfer to Equipment Fund (business unit 31440101) - A total of $721,836 was transferred from the Infrastructure fund to the Equipment Replacement fund for repairs/replacement of equipment at two flood control stations and at city-owned oil wells and the Mile Keck tank farm. Of these funds $363,606 was a carry forward encumbrance. 4. Worthy Park Phase I project (business unit 31445002) -The budget included $147,262 in carry forward encumbrances. A total of $19,281 of this was spent during the fiscal year. $47,175 in encumbrances were carried forward into FY 18/19. 5. Main Promenade Parking Structure (business unit 31445003) - The budget included $203,769 in CIP carry over of this amount $6,749 was spent. $155,687 in encumbrances were carried forward into FY 18/19 and $41 ,333 was included in the CIP carry over. 3 62 6. Infrastructure Engineering/Design (business unit 31485201) - The 17/18 budget included $23,665 in CIP carry over, $1 13,526 in encumbrance carry forward and a late year appropriation of $250,000 for concrete repair. Total - $387,191 . Of this amount a total of $182,719 was spent ($48,751 was spent on concrete, $45,855 on repairs to the Central Library elevator, $67,651 on updates to the pavement management program, $9,962 for asphalt and $10,500 for new Weider Park playground equipment). $200,020 in encumbrances were carried forward to FY 18/19. 7. Police Facility Improvements (business 31487004) - City Council approved an end of year appropriation of $2,000,000 to begin work on the upgrade of the Civic Center Police facilities. These funds were re-budgeted for FY 18/19. 8. Heil Pump Station (business unit 31488001) - The 17/18 budget consisted of $1 ,118,263 in CIP carry over funds and $12,703 in carry forward encumbrances. Total - $1,130,966. Of this amount$65,615 was spent during the year on consultant and staff time for design efforts. The City received a Hazard Mitigation Grant of $2,250,000 for construction of the station in 2015. Unfortunately, the project was bid out and bids came much higher than anticipated. The project is currently on hold as staff attempts to secure additional grant funds. The balance of$1,065,351 carried over into FY 18/19 includes $33,252 in encumbrance carry forward and $1,032,099 in CIP carry over. 9. BeIIa Terra Pedestrian Crossing (business unit 31490001) - The Infrastructure Fund is being used as a holding account for developer fees and expenditures related to the proposed Bella Terra Pedestrian Crossing Project. The FY 2017/18 budget included $263,638 in carry forward funds designated for construction. However, to date the project has failed to move forward due to the fact the Public Utilities. Commission, which oversees railroad crossings, is reluctant to allow an at-grade pedestrian crossing. The funds were not carried over into FY 18/19. 10.Arterial Rehabilitation 16/17 (business unit 31490003) - The 17/18 budget included $749,888 in carry forward encumbrances for the 16/17 Arterial Rehabilitation project. These funds were not needed to complete the project and the account was closed out without further expenditures. 11 .Atlanta Avenue Widening (business unit 31490004) - The 17/18 budget included $363,516 in CIP carry over and carry forward encumbrances of $86,579. Total - $450,095. During the fiscal year $136,637 was spent on litigation costs. The ongoing negotiations for the purchase of the property necessitated that the City pay space rent on the 8 trailers that will need to be moved in order to continue with the project. These costs totaled $21,551 for total expenditures of $158,189. The City obtained the property in November 2017 and the ongoing rental costs ceased. $47,450 in encumbrance carry forward and $273,894 in CIP carry over were moved to FY 18/19. 12.Arterial Rehabilitation 18/19 (business unit 31490005) - There was a minor expenditure of $3,147 for design work that was accrued back to FY 17/18. 4 63 A summary of budget and expenditure activity and an expenditure transaction detail are included as Attachment 3 to this report. Budgeted Revenue - FY 18-19 Beginning in FY 17/18, in projects that had been budgeted in the General Fund for the past several years were instead budgeted in the Infrastructure Fund. A $3,008,000 transfer from the General Fund to the Infrastructure fund was originally budgeted for FY 18/19. Budgeted Expenditures - 18/19 1 . Infrastructure Projects 17/18 (business unit 31440001) - As noted above, beginning in FY 17/18, projects that had been budgeted in the General Fund for the past several years were instead budgeted in the Infrastructure Fund. The business unit was designated for one-time projects. Multi-year or annual projects were assigned an individual business unit within the fund. This year's projects are listed below. The total FY 18/19 budget includes the $2,108,000 appropriation shown below, $2,229,069 in CIP carry over and $351 ,086 in carry forward encumbrances. Total - $4,688,155 18-19 Project budget Central Library Restrooms ADA Improvements $175,000 Art Center $74,000 Newland House Museum Rehab $50,000 Fiber Expansion Project $180,000 Central Library Main Theater Renovation $100,000 Lake Fire Station Renovation $125,000 Jail Renovation $145,000 Alley Rehab $300,000 Concrete Replacement $250,000 Oceanview Estates Additional Parking $75,000 Beach Showers Replacement $90,000 Sports Complex Turf Fields $194,000 Huntington Harbour Bulkhead Study $70,000 Central Park High Mast Light Pole Replacement $280,000 Total $2,108,000 5 64 2. Central Park Improvements (business unit 31440002) - New funds at $400,000, $17,045 in carry forward encumbrances and CIP carry over of $314,246. Total - $731,291 . 3. Transfer to Equipment Fund (business unit 31440101) - $363,606 in carry forward encumbrances for non-Public Works and non-Fire infrastructure related equipment purchases. 4. Transfer to Equipment Fund PW (business unit 31440214) - $239,142 in carry forward encumbrances for Public Works infrastructure related equipment purchases. 5. Transfer to Equipment Fund Fire (business unit 31440217) - $119,087 in carry forward encumbrances for Fire Department infrastructure related equipment purchases. 6. Worthy Park Phase I project (business unit 31445002) - $47,175 in carry forward encumbrances. 7. Main Promenade Parking Structure (business unit 31445003) - $41 ,333 in CIP carry over and $155,687 in carry forward encumbrances. Total $197,020 8. Infrastructure Engineering/Design (business unit 31485201) - $200,020 in carry forward encumbrances. 9. Police Facilities Improvements (business unit 31487004) -$2,000,000 in new funds. 10.Heil Pump Station (business unit 31488001) - $1,032,099 in CIP carry over and $33,252 in encumbrance carry forward. Total - $1,065,351 . 11 .Atlanta Avenue Widening (business unit 31490004) - $273,894 in CIP carry over and $47,450 in encumbrance carry forward. Total - $321 ,344 12.Arterial Rehabilitation 18/19 - $1,500,000 in new funds. A summary of the FY 18-19 Infrastructure Fund expenditure budget is included as Attachment 4. Fund Balance Fund Balance 10/1/17 $4,859,562 Revenue FY 17/18 $6,504,770 Expenditures FY 17/18 ($2,217,734) Fund Balance 7/1/18 $9,146,598 Projected Revenue FY 18/19 $3,108,000 Budgeted Expenditure FY 18/19 ($11,472,191) Projected Fund Balance 7/1/19 $782,407 Attachments: 1 . Excerpts from Financial Policies adopted FY 2006/07 and 2009/10 6 65 2. Project Sheets 3. Infrastructure Fund (314) Summary of Budget and Expenditure Activity - FY 17/18 and Transaction Detail 4. Infrastructure Fund (314) Expenditure Budget Summary - FY 18/19 7 66 Attachment 1 Excerpts from Financial Policies adopted FY 2006/07 and 2009/10 67 2/13/2019 Section 617.INFRASTRUCTURE FUND. ,..x,.,.rc ChaitOr and E Cagif. PTevic-ti5 Next Main Print. CHARTER ARTICLE VI FISCAL ADMINISTRATION Section 617. INFRASTRUCTURE FUND. (a) All revenue raised by vote of the electors or imposed by vote of the City Council on or after March 5, 2002,by a measure which states that the revenue to be raised is for the purpose of infrastructure, as said tenn is defined in this paragraph, shall be placed in a separate fund entitled "Infrastructure Fund."The term"Infrastructure" shall mean long- lived capital assets that normally are stationary in nature and normally can be preserved for significantly greater number of years. They include storm drains, storm water pump stations, alleys, streets, highways,curbs and gutters, sidewalks, bridges, street trees, landscaped medians,parks,beach facilities, playgrounds, traffic signals, streetlights,block walls along arterial highways, and all public buildings and public ways. Interest earned on monies in the Infrastructure Fund shall accrue to that account.Monies in said Fund shall be utilized only for direct costs relating to infrastructure improvements or maintenance, including construction, design,engineering,project management, inspection, contract administration and property acquisition. Monies in said Fund shall not be transferred,loaned or otherwise encumbered for any other purpose. (b) Revenues placed in the Infrastructure Fund shall not supplant existing infrastructure funding. The average percentage of general fund revenues utilized for infrastructure improvements and maintenance,for the five- (5)year period of 1996 to 2001, is and was 14.95%. Expenditures for infrastructure improvements and maintenance, subsequent to 2001, shall not be reduced below 15%of general fund revenues based on a five- (5)year rolling average. (c) The City Council shall by ordinance establish a Citizens Infrastructure Advisory Board to conduct an annual review and performance audit of the Infrastructure Fund and report its findings to the City Council prior to adoption of the following fiscal-year budget. View the mobile version. 68 http://www.gcode.us/codes/hunti ngtonbeach/view.php?topic=charter-vi-617&frames=on • 1/1 City of Huntington Beach Financial Policies Adopted FY 2006/07 FINANCIAL REPORTING AND ACCOUNTING STANDARDS . The City's accounting system will be maintained in accordance with generally accepted accounting practices and the standards of the Government Accounting Standards Board and the Government Finance Officers Association. . The annual financial report will be prepared within six months of the close of the previous fiscal year. The City will use generally accepted accounting principles in preparing the annual financial statements and will attempt to qualify for the Government Finance Officers Association's Excellence in Financial Reporting Program. . The City will strive for an unqualified audit opinion. An unqualified opinion is rendered without reservation by the independent auditor that financial sfatements.are fairly presented. The City will contract for an annual audit by.a qualified independent certified public accounting firm. The independent audit firm will be selected through a competitive process at least once every five years. The contract period will be for an initial period of three years, with two one-year options. BUDGETING . The budget will be prepared consistent with the standards developed by the Government Finance Officers Association and California Society of Municipal Finance Officers. In addition, a summary version will be provided to the public in a user-friendly format. . The City will maintain a balanced operating budget for all funds with estimated revenues being equal to, OF greater than, estimated expenditures, and with periodic City Council reviews and necessary adjustments to maintain balance. . On-going revenues will support on-going expenditures. Revenues from one-time or limited duration sources will not be used to balance the annual operating budget. . Support function appropriations will be placed in the department in which they are managed, GENERAL FUND BALANCE The General Fund reserve (designation) will be a minimum of seven percent of the General Fund budget. In addition, a second tier reserve will consist of the net accumulation of amounts that were in excess of the seven percent reserve (designation) and remained in the General Fund after application of the financial policy that immediately follows. This second tier reserve will be used to balance budget fluctuations. Allocation of the audited General Fund balance in excess of the above reserves (designations) may be as follows: 25 percent for capital projects(transferred to the Capital Improvement Reserve) 25 percent for Infrastructure.(transferred to the Infrastructure Fund) 50 percent to increase the 2 tier reserve . All supplemental appropriations from the General Fund minimum reserve that cannot otherwise be funded during the current fiscal year operating budget must meet one of the three following criteria: It is an unanticipated emergency. It is required to implement a Memoranda of Understanding (MOU) or a mandate. It is a new expense that is offset by related revenues. 69 tiSICir 6� 4\ � .City of Huntington Beach � c..1J1'..._. ." '.,..-t1 3969E :I�12009 Financial Policies \Vtkgi`k Adopted Budget— FY 200911 tl FINANCIAL REPORTING AND ACCOUNTING STANDARDS a The City's accounting system will be maintained in accordance with generally accepted accounting practices and the standards of the Government Accounting Standards Board • (GASB)and the Government Finance Officers Association (GFOA). • o The annual financial report will be prepared within six months of the close of the previous fiscal year. The City will use generally accepted accounting principles. in preparing the annual financial statements and will attempt to qualify for the Government Finance Officers • Association's Excellence in Financial Reporting Program. • ❑ The City will strive for an unqualified audit opinion. An unqualified opinion is rendered ' without reservation by the independent auditor that financial statements are fairly presented. o The City will contract for an annual audit by a qualified independent certified public accounting firm. The independent audit firm will be selected through a competitive process at least once every five years. The contract period will be for an initial period of three years, with two one-year options. BUDGETING ❑ The budget will be prepared consistent with the standards developed by the Government Finance Officers Association and California Society of Municipal Finance Officers(CSMFO). In addition, a summary version will be provided to the public in a user-friendly format. o The City will maintain a balanced operating budget for all funds with estimated revenues being 'equal to, or greater than, estimated expenditures, and with periodic City Council reviews and necessary adjustments to maintain balance. o On-going revenues will support on-going expenditures. Revenues from one-time or limited duration sources will not be used to balance the annual operating budget. o Support function appropriations will be placed in the department in which they are managed. GENERAL FUND BALANCE o There will be an established Economic Uncertainties Reserve commitment in the General Fund. The goal is to have an Economic Uncertainties Reserve commitment equal to the value of two months of the General Fund expenditure adopted budget amount. ❑ Once established, appropriations from the Economic Uncertainties Reserve commitment can only be made by formal City Council action. Generally, appropriations and access to these funds will be reserved for emergency situations. Examples of such emergencies include, but are not limited to: = An unplanned, major event such as a catastrophic disaster requiring expenditures over 5% of the General Fund adopted budget = Budgeted revenue taken by another government entity Drop in projected/actual revenue of more than 5% of the General Fund adopted revenue budget o Should the Economic Uncertainties Reserve commitment be used, and its level falls below the minimum amount of two months of General Fund expenditures adopted budget, the goals is to replenish the fund within three fiscal years. • 350 70 �VtiSih'v7" f.+' � �� City of Huntington Beach E°� 'x. 'qua . 2ffos Y o Financial Policies .27 tG`4yutr 7 Adopted Budget— FY 2009/10 Q Allocation of the audited General Fund unassigned fund balance will be done as follows if, and until, the Economic Uncertainties Reserve commitment is fully funded (i.e., two months of General Fund e)penditures): ▪ 50%to Economic Uncertainties Reserve commitment • 25%for Infrastructure Fund -. 25%.to Capital Improvement Reserve (CIR)commitment a Once the Economic Uncertainties Reserve commitment attains full funding, unassigned fund balance will be divided as follows: ■ 25%for Infrastructure Fund -= 25%to Capital improvement Reserve(CIR)commitment • 50%to Equipment Replacement commitment a Any unanticipated and unrestricted revenues received during the fiscal year will be added to the fund balance of the General Fund. FUND BALANCE CLASSIFICATION a The City's fund balance is made up of the following components: • Nonspendable fund balance typically includes inventories, prepaid items, and other items that, by definition cannot be appropriated_ • The restricted fund balance category includes amounts that can be spent only for the specific purposes stipulated by constitution, external resource providers, or through enabling legislation. ▪ The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the City Council. The City Council has authority to establish, modify,or rescind a fund balance commitment. ■ Amounts in the assigned fund balance classification are intended to be used by the City for specific purposes but do not meet the criteria to be classified as restricted or committed. The City Administrator or designee has the authority to establish, modify, ar rescind a fund balance assignment. ▪ Unassigned fund balance is the residual classification for the City's funds and includes ail spendable amounts not contained in the other classifications. a The City considers restricted or unrestricted amounts to have been spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. a The City's committed, assigned, or unassigned amounts are considered to have been spent - when an expenditure is incurred for purposes for which amounts in any of those unrestricted F; fund balance classifications could be used. P. APPROPRIATION AUTHORITY { ❑ The City Council is the appropriation authority for the City Budget. As required by state law, F appropriations expire at the end of each fiscal year. 351 71 Attachment 2 Project Sheets 72 lra ,., — C d co �• � CAI 01 c d f9 795 C N CV Y M C N N ffl o as >- 0 � - ` .0 CU C) 6" �"'r a tar 4i4 q�j s' Q N O O O O X O 0 O O O O O O O 0 W O `o O O `c 0 16 Q F- u) 'CO C N t"" N r r U) o 0) LL 0 0 -� r E LL U CU k ,'• k to U m trl V> EH in [."" cn c �' 0 0 0 0 !�- • o a o 0 0 0 O i- >. „ ..U 0 v m too iri CCD r CCDD Li d' (} 0 .- . } .J W C9 U m 1.1.. IL �C W } _ U as F- O F- ,,t,:,:'its-. d a) 0 O co ; 64 EA �Efl FH a Q, U ��. n..� CU = d U3 O O O O C U 0 V) ... O 0 O O O0 0Q CU r-r r r. }0 0 ii• is OLL 'c0te da • .A CEA D)U) • --- C Q) a) 'O O - 69 ae yh. 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Co E 0 0o -d k -a j; III I— 2 Q LU s J�.. • I O uu -; • / • S1 iU Q cL U ' mI— W u) -) c Q. Q ( ] U 0) 1J o oo „ U Z Q d > m U U I / - N • O Z ,z, a. E 2 v) o a- � CL n -) 0) a U Attachment 3 Infrastructure Fund (314) Summary of Budget and Expenditure Activity and Transaction Detail - FY 17/18 85 ID T CO N I,- L() O O O O T O O d" O r O In I,- O 00 I,- N N EA O Lf) ff? 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CO nT N T N N M T CO 8 T T CO V U V M O O O T r- O O O O O O O O O O -a MO O T N N O O N O O O O O O O y U) O O O O c::, Lf) LC) Lf) NI,- COO O O O O c O -71- co co co co a) O) O) 0) R ▪ T T T T T 1- T T T T T T T T T C i U) C) co co co co co co CO co co co co co co co n) m i r C7) L (n CD (�/) C (n C U) 'a R U) +-, c) N C O N a) C O C N C 0 coC a !p, E U> 0 CO c CO E E > U > T T C T > O c d CU > a .5 O E1 0) 2 }—L .O -0 .o .0 ° .— 6 0- cn E `( cL c vi cts § cts m O FT W LU CO CU E 0 0 - - R L Q- 2 .. N d IL Y 0. 22 €, (l (0 O co r C .� C U /^co U 0 0 ^^(0 E U mc .(� a 2 /C) > CC O O i— 2 LL = L LL O = U CC Q LL N E) 4-,-, Cr) 4- >.• Q_ dL L ^= I-- CO co (� f¢ a) ++ U) O a) a. 'L 'L y rm .6. (O E' (O C C t C (O •E U (O C) CO , co d OL 4— O ,� 2 O CO . Cll .O CU O t O p d U c F— I- 5 2 co d 2 co Q Q Q F— C Attachment 4 Infrastructure Fund (314) Expenditure Budget Summary — FY 18/19 87 Infrastructure Fund 18/19 Budget Object Account Budget 31440001 - Infrastructure Projects 17-18 82000 - Improvements 4,055,103.00 82200 - Buildings Improvement 148,218.00 82300 - Streets Improvement 36,308.76 82800 - Other Improvement 448,525.00 Business Unit Total 4,688,154.76 31440002 - Infrastructure Central Park 82800 - Other Improvement 731,291.05 Business Unit Total 731,291.05 31440101 - Infrastructure NON Equip 83700 - Equip - General 363,606.00 Business Unit Total 363,606.00 31440214 - Infrastructure PW Equip 83700 - Equip - General 239,141.99 Business Unit Total 239,141.99 31440217 - Infrastructure FIR Equip 82800 - Other Improvement 119,087.00 Business Unit Total 119,087.00 31445002 -Worthy Park Phase 1 82900 - Park Improvements 47,174.82 Business Unit Total 47,174.82 31445003 - Main Prom P.S. Improvements. 82800 - Other Improvement 197,019.95 Business Unit Total 197,019.95 31485201 - Infrastructure Engineer Design 64620 - Contracts for Repair and Maint 200,000.00 82300 - Streets Improvement 19.65 Business Unit Total 200,019.65 31487004 - Police Facility Improvements 82200 - Buildings Improvement 2,000,000.00 Business Unit Total 2,000,000.00 31488001 - Heil Pump Station 82500 - Drainage Improvement 1,065,351.03 Business Unit Total 1,065,351.03 31490004 -Atlanta Avenue Widening 69380 - Prof Svcs - Litigation Cost 24,477.79 82700 - Traffic Improvement 296,866.49 Business Unit Total 321,344.28 31490005 -Arterial Rehabilitation 18-19 82300 - Streets Improvement 1,500,000.00 Business Unit Total 1,500,000.00 TOTAL 18/19 11,472,190.53 88