Budget adjustments are presented to the City Council periodically for review. These adjustments represent the appropriation of items previously approved by the City Council during the fiscal year, or staff recommended adjustments for City Council consideration. The recommended adjustments to the City Operating Budget are listed in City - Exhibit A. These adjustments are separated by funding source and the accounts are identified as either revenue or expenditure accounts.
This past January, the City received $119,901 in proceeds from the sale of a property located at 323 N. Brea Blvd. owned by the former Redevelopment Agency. The Orange County Auditor-Controller allocated these Asset Liquidation funds as follows: $88,823 to general property tax and $31,078 to Paramedic Tax. Also included in these budget adjustments is the removal of a short-term loan from the Community Benefit and Economic Development Fund (140) for the Downtown Parking Structure. Last fiscal year, it was estimated that the General Fund would need this loan, but already approved short-term loan funding from the Capital and Mitigation Improvement Fund (560) was enough to cover these expenditures.
Throughout this past year, City staff has been working to reduce staff costs through attrition for this fiscal year and for future years. Identified vacancy savings will be temporary while eliminated positions, changing position status (i.e. from full-time to part-time) and staff reorganizations will be permanent and result in savings in future years as well. These salary savings are identified in a majority of the departments. For this fiscal year, Management Services will realize $102,914 in savings by keeping the Assistant to the City Manager vacant for the remainder of the year and changing the Media Services Specialist Position to part-time. Also, the City Clerk's office has realized $14,344 in salary savings with staff reorganization. In Administrative Services, two (2) part-time Accounting Technicians ($20,026), a full-time Information Technology Technician, and a part-time Software Developer ($93,055) have been eliminated. In Police Services, the Community Outreach Officer will not be filled during FY 2017-18 ($75,750) and there will be temporary vacancy savings from part-time Cadet positions ($6,505), the Property and Evidence Technician position ($7,521), and a Dispatcher position ($39,116). Police Services will also realize permanent salary savings ($145,773) with the elimination of a Secretary and Record Technician position and changing a Jailer position from full-time to part-time.
In Community Development, for FY 2017-18 savings will be realized with vacancies from an Intern ($1,002), Planner ($50,603), and Building Inspector ($31,607). Savings will also be realized this fiscal year and in the future with the elimination of the Economic Development Manager through attrition. For the remainder of FY 2017-18, Community Development will realize $42,395 in salary savings from this position. In Community Services, there are vacancy savings from the Executive Assistant and Community Services Specialist ($49,111); the Theatre and the Senior Center ($36,974); and from under filling a Senior Management Analyst ($48,506). Community Services will also realize savings from the elimination of a part-time Administrative Clerk and a Community Services Coordinator through attrition which results in savings this fiscal year of $49,404. Lastly, Public Works will realize vacancy savings for two full-time Maintenance Service Workers positions assigned to the Parks and Streets Division of $108,140 this fiscal year. Again, all these savings were realized with attrition. There were no staff layoffs.
The Police Department received a state allocation in late April 2017 in the amount of $63,418 from the Board of State Community Correction. Expenses related to this grant are expected to be complete this fiscal year, so both revenue and costs will be realized this year. These costs include a donation to the Boys & Girls Club for construction costs for the New Teen Center in Brea ($24,481), overtime and staff coverage to attend advanced crisis intervention training ($13,150) and overtime for officers to assist with homeless outreach efforts ($20,800). The balance of $4,987 for homeless outreach supplies was already programed in the FY 2017-18 Budget. In addition, in October of 2017, the Police Department received $310,000 from the Board of State Community Correction for the North County Task Force to fully fund the Homeless Liaison Officers and to partially fund a Gang Detective. It is anticipated that Brea will receive similar funding from Task Force for the next three fiscal years. There were expenditures that were not included for the Police Department when final budget adjustments were presented to the City Council last November. Due to this omission, Police Services was unable to carryover money that was set aside to complete the Computer Aided Dispatch (CAD) Records Management System (RMS) Replacement of $169,504. Finance Staff set aside this amount from FY 2016-17 reserves to be re-budgeted in FY 2017-18.
The Fire Department continues to respond to mutual aid throughout California. Fortunately, Fire Administration has been diligent in seeking reimbursement from both the Federal ($55,506) and State ($348,112) Governments for costs incurred. Fire responses include: the Alamo Fire in San Luis Obispo, the Jennings 2 Fire in San Diego, the Park Fire in Fresno-King County, the Detwiler Fire (Madera-Maripos-Merced), the Orleans Complex Fire in the Six Rivers National Forest, the Salmon August Fire in the Klamath National Forest, the Canyon 2 Fire in Orange County, the Central LNU Complex Fire in Napa/Sonoma, the Rye Fire in Los Angeles County and the Thomas Fire in Ventura County. These strike team responses resulted in the Fire Department's Overtime Budget and other operating costs to increase by $403,618. This cost is fully offset by reimbursements.
Also included in these budget adjustments are overhead costs (municipal contributions) that were not included in the FY 2017-18 Budget for the Urban Runoff Fund (410) for $103,239 and the Sewer Utility Fund (430) for $173,363. These figures represent each enterprise's contribution for overhead costs incurred by the General Fund (110). Other budget adjustments include transfers to the Capital Improvement Program Fund (510). These adjustments include: de-obligating the Fixed Asset Replacement Program Fund (182) in the amount of $894,679 for future Civic & Cultural Center projects; appropriating $122,000 from the Gas Tax Fund (220) for the Fixed Asset Reserve Study and ADA Transition Plan relating to the Public Right of Way; and de-obligating $650,000 from the Water Utility Fund (420) for the Cliffwood Tract Water Improvements. This project was misbudgeted for FY 2017-18. Also from the Water Utility Fund (420), there is an increase of $600,000 for the repainting of the Valencia Reservoir. |
The City Operating Budget adjustments for the General Fund (110) in Exhibit A resulted in an increase in revenues and transfers-in of $334,305 and a decrease in expenditures and transfers-out of $94,500, for a net General Fund increase in revenues and transfers-in of $428,805. The City Operating Budget adjustments for all funds resulted in an increase in revenues and transfers-in of $334,305 and an decrease in expenditures and transfers-out of $2,066,456 for a net increase in revenues and transfers-in of $2,400,461.
The Capital Improvement Program Budget adjustments in CIP - Exhibit A consists of a decrease in expenditures of $9,494,325 with a corresponding net decrease in revenues and transfers-in. The adjustments to revenue and transfers-in are as follows:
| Fixed Asset Replacement Fund (182) |
($909,679) |
| Gas Tax Fund (220) |
154,490 |
| Water Utility Fund (420) |
(50,000) |
| Water Impact Fees Fund (541) |
(600,000) |
| County Grants |
500,000 |
| State Grants |
(9,000,000) |
| Federal Grants |
200,000 |
| Miscellaneous |
142,150 |
| Contributions - Other |
68,714 |
| TOTAL |
($9,494,325) |
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