Mid-Year Budget Review and Proposed 2018 Budget Adjustments Board of Directors Meeting, July 24, 2018 Debra Auker, Assistant General Manager, Finance & Management Services/CFO
2018 MID-YEAR BUDGET REVIEW PROCESS Mid-year Budget Review is completed after the close and final audit of the prior year. Fund Balance reserve policies are reviewed and any opportunity funds in excess of the required reserves are assessed and made available for onetime funding requests. Budget review meetings are held with each Division. Board of Directors priorities are reviewed.
2018 MID-YEAR BUDGET REVIEW PROCESS CONSIDERATIONS AND PRIORITIES Reserves and contingency funds are replenished, including funding for major infrastructure replacement funds. Needs that have been identified after the 2018 annual budget was adopted. Activities that can be completed before the end of the fiscal year. One-time appropriations, not base budget increases.
MID-YEAR CONSIDERATIONS AND PRIORITIES Addressing safety and fire hazards Reducing long-term liabilities, such as pensions Mitigate climate change Provide for funding shortfalls for active projects
2018 GENERAL FUND APPROPRIATIONS TO DATE Approved Use of Fund Balance to-date Board Reso. Amount Coding Study Access & Use Concord Hills (Proj # 511300) 2018-01-02 $ 27,991 336-7320-103 Renovate Restroom at Little Hills (Proj # 157500) 2018-06-12 272,000 333-7140-172 Build Golden Gate Trail at Eastshore State Park (Proj # 148600) 2018-07-171 1,167,175 333-7350-423 Total $1,467,166
2018 Proposed Mid-Year Budget Sources $ 9.2m from General Fund 101 $1.9m - Coyote Hills/Dumbarton Quarry Fd 261 $995,000 from Major Infrastructure Renovation and Replacement Fund 553 $303,800 from Measure AA appropriation $375,000 from Measure WW appropriations <$344,830> net adjustment of Measure CC appropriations Transfers of Board and General Manager contingency budgets
2018 GENERAL FUND MID-YEAR REQUESTS RESERVES AND CONTINGENCY Line # Proposed New Appropriations Source Amount Coding 1 2 3 Major Infrastructure Renovation and Replacement Fund 553 Replenish Legal Reserves (Assigned Legal Contingency) Replenish General Manager Contingency General Fund $3,000,000 553-9110-000-3980 General Fund 300,000 101-2120-000-2862 General Fund 58,400 101-2010-000-5831 Total $3,358,400
2018 GENERAL FUND MID-YEAR REQUESTS RESERVES AND CONTINGENCY Line # Proposed Use of Existing Budget Source Amount Coding 1 2 3 Civicorps Crew: remove renegade trails at Pleasanton Ridge Upgrade Board Room technology to provide streaming-audio service Upgrade Board Room technology to provide streaming-audio hardware GM s Contingency $30,000 101-5161-159-6444 Board Contingency 10,000 101-4150-000-6443 Board Contingency 5,000 101-4150-000-5372 Total $45,000
COYOTE HILLS/DUMBARTON QUARRY PROJECTS
2018 PROPOSED MID-YEAR APPROPRIATIONS - COYOTE HILLS Proposed Project Funding: $1,500,000 loan - General Fund $493,750 - Fund 261 Existing budget: $2 million Construct a new service yard that serves both Coyote Hills and Dumbarton Quarry Campground. Consists of park operations offices, garage, trash dumpster gondola and fenced service yard. Project includes design, construction documents and construction. Scope does not include funding for Furniture, Fixtures & Equipment (FF&E).
2018 PROPOSED MID-YEAR APPROPRIATIONS Proposed project funding: $1,034,000 Fund 261 $ 396,850 General Fund Existing project budget $1,926,168 The funding from Coyote Hills/Dumbarton Fund 261will be used for portions of the project including the Campstore and Kiosk construction. General Fund monies will be utilized for one-time start-up costs related to furnishings, fixtures and equipment.
2018 PROPOSED MID-YEAR APPROPRIATIONS - START UP COSTS Start-up furnishings & equipment $90,000 Trash Truck for garbage $195,500 Chevy Colorado with mount box $26,350 John Deere mower w/ flail $40,000 2 electric mules $25,000 2 tuff sheds at DQ campground $20,000
COYOTE HILLS/DUMBARTON QUARRY PROJECTS
2018 PROPOSED AMENDMENTS EXECUTIVE & LEGISLATIVE AND LEGAL DIVISIONS Description: Amount: Estimated elections Cost for Extension of Measure CC $1,154,000 November community survey 25,000 Hazardous Materials Disposal Boats 150,000 Human Resources Prof Svcs 125,000
2018 PROPOSED AMENDMENTS PUBLIC AFFAIRS Description: Amount: Public information $60,000 Priority exhibit design materials and signage 30,000 Priority materials and brochures 25,000 New wayside signage 21,000 Upgrade technology for photo archive system 30,000
2018 PROPOSED ADJUSTMENTS OPERATIONS Description: Amount: Online recreation software fee increase $35,000 Installations for Crab Cove Visitor Center expansion 15,000 Correction for Adventure Crew Naturalist 97,000 Hazardous tree removal funds 250,000 Garin garden retaining wall repairs 20,000 Tree screening funds 60,000 Arborist contract funds for Borel orchard 40,000 Bermuda Sod repair 20,000 Annual Sand Moving Equip rental 17,000 Improvements to concession/bait station at Shadow Cliffs 100,000 Replacement of two chemical toilet trailers 25,000 Repairs to Barn Roof at Arata Ranch 120,000 Operating costs CC budget adjustment for staffing at Miller Knox 20,000
2018 PROPOSED ADJUSTMENTS PUBLIC SAFETY Description: Amount: 25 EBRCS Radios Fire-hardware $152,500 25 EBRCS Radios Fire Activation-service costs 43,750 EBRCS RADIOS 2 Portable & 2 Mobile radio units 22,575 20 DataTicket Autocite Lease-6 months 15,000 DataTicket Software for 20 units to be leased 10,000 NetMotion 70 Annual Licenses-Allows CLETS secure connectivity 7,200 network improvements 3,800 Off Site Evidence Storage rental for 6 months 3,300
2018 PROPOSED ADJUSTMENTS PUBLIC SAFETY-LIFEGUARDS Description: Amount: Lockers for 150 Uniformed Seasonal Personnel $18,000 3 Trailers for Lifeguard Equipment 18,000 Prof. Services review for 2018 professional standards 15,700 Training Uniforms for Lifeguards 15,000 Lifeguard Training Costs 13,000 Multiple rental facilities to hire lifeguards, using different geographic locations to get a better response 4,800 50 Lifeguard manuals for new recruits; required for USLA certification beginning in 2017 3,200
2018 PROPOSED ADJUSTMENTS ACQUISITION, STEWARDSHIP & DEVELOPMENT Description: Amount: Point Pinole Service Yard $ 600,000 Install Coal Mine Exhibit 500,000 Maintain Permit Compliance-bio monitoring 400,000 Coyote Hills Restoration Funds - Meas AA Dev 303,800 Environmental remediation at Point Isabel 300,000 Construct Pinole Shores Trail 250,000 Crab Cove Visitor Center Rehab 200,000 Marsh Creek Trail Plan, CEQA & Design 175,000 Holly Ct Demo - Las Trampas 100,000 Repair District-wide Bridges 100,000 Repair Bridge at Point Isabel 75,000 Continue Measure CC Black Rail project 53,570 Correction of Measure CC double budget approp (418,400)
Questions?/ Comments? Requesting recommendation to the full Board for their approval.
Mid-Year Budget Review and Proposed 2018 Budget Adjustments Board of Directors Meeting, July 24, 2018 Debra Auker, Assistant General Manager, Finance & Management Services/CFO
Mid-Year Budget Review and Proposed 2018 Budget Adjustments Board of Directors Meeting, July 24, 2018 Debra Auker, Assistant General Manager, Finance & Management Services/CFO