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Item 4.2 - Midyear/Second Quarter Budget Update for FY 2018-19 and Amendment to the Management/Confidential Salary ScheduleFgY City of Poway COUNCIL AGENDA REPORT APPROVED APPROVED AS AMENDED ❑ (SEE MINUTES) DENIED ❑ REMOVED ❑ CONTINUED RESOLUTIONNO. t ,bJ%5 DATE: March 19, 2019 TO: Honorable Mayor and Members of the City Council FROM: Donna Goldsmith, Director of Finance , CONTACT: Andrew White, Interim Finance Manager, - (858) 668-4426 or awhite(cDpoway.org Alex Castanares, Budget Administrator.,A� (858) 668-4415 or acastanaresCcDpoway.org SUBJECT: Midyear/Second Quarter Budget Update for FY 2018-19 and Amendment to the Management/Confidential Salary Schedule Summary: With the FY 2018-19 second quarter (midyear) activity now complete, staff has reviewed the projections for the City's revenues and expenditures and has identified necessary budget amendments resulting in recommended appropriations. Recommended Action: It is recommended the City Council receive this report and adopt the attached resolution approving the FY 2018-19 second quarter adjustments and amending the Management/Confidential Salary Schedule. Discussion: On June 19, 2018, the City Council approved Resolution 18-043 to adopt the Comprehensive Financial Program resulting in FY 2018-19 General Fund appropriations for operations totaling $48.16 million supported by $48.49 million in operating revenue. Consistent with the City's Reserve Policy, the FY 2018-19 budget also included increasing the General Fund Reserve for revenue volatility, expenditure volatility and extreme events/public safety from $19.45 million to $20.93 million. As part of the City's comprehensive midyear review of the budget, departments are tasked with reviewing revenues and expenditures. In addition to recommending the adjustments presented in this report, departments also calculated year end projections for each line item within their operating budgets. This exercise helps to minimize the adjustments presented to the City Council for consideration by identifying line items where there may be potential savings to cover minor budget adjustments. 1 of 15 March 19, 2019 Item 4.2 Second Quarter Budget Update March 19, 2019 Page 2 Revenues Based upon the FY 2018-19 midyear review, revenue projections for the General Fund are increased by $878,651, or 1.8% of the adopted budget. Notable changes include property tax, Redevelopment Property Tax Trust Fund (RPTTF) distributions, interest earnings, Development Services, Community Services, and Safety Services fees. Revenue from property tax increased by $346,976 over the adopted budget. The adopted budget assumed a 3% increase in property taxes, however due to an increase in assessed valuation, property tax revenue is increasing by 4.94%. An increase in RPTTF distributions is also contributing to the higher than projected revenues. This revenue is expected to continue to grow at a higher pace than regular property taxes because, in addition to being linked to the growth in assessed property values, it also grows as approved obligations reflected on the Recognized Obligation Payment Schedule (ROPS) are retired. Poway, along with other cities, continues to be part of an ongoing lawsuit against the County of San Diego that challenges the County's calculation for the distribution of this revenue. The combination of these factors continues to make the forecasting of this revenue source challenging. Investment Earnings were higher than projected by $241,713 due to the continued increase in interest rates and delays in project spending. When projects are delayed, it allows the City to keep funds in interest bearing accounts until the funds are needed. Planning Fees are expected to be lower than projected by approximately $55,307 due to several factors. Some projects were submitted toward the end of last fiscal year, so the revenue was realized in the FY 2017-18 budget, while other projects were delayed, and the revenue will be included in the FY 2019-20 proposed budget. Building Inspection Fees are $236,706 lower than projections due to projects not progressing as anticipated at the time of budget development. Since Building Inspection fees and expenditures are tied together, there is a corresponding projected decrease in expenditures. The Community Services and Safety Services departments are both projecting revenues to be higher than the adopted budget, however the revenue generating activities have corresponding increases in expenditures. These activities in Community Services include additional performances and rentals at the Poway Center for the Performing Arts (PCPA) as well as higher participation in contract classes. Adjustments to the Safety Services revenues are recommended to reflect reimbursements for fire mutual aid responses. Expenditures Department Operating Budgets Recommended midyear appropriations for the operating budget total $1,235,523 with a General Fund impact of $801,575, or 1.7%, of the adopted General Fund budget. A summary of the impact of the proposed midyear appropriations by fund is included as Attachment B to this report. Highlighted below are details about the requested appropriations that exceed $10,000. 2 of 15 March 19, 2019 Item 4.2 Second Quarter Budget Update March 19, 2019 Page 3 It should be noted that as part of the annual budget development process, the Finance Department is responsible for projecting full-time salaries and benefits. The projections include assumptions based on current employees and their benefit elections, as well as estimated renewal rates for medical and dental insurance premiums. Throughout the fiscal year, as new employees are hired, and other employees leave city employment or employees elect to change benefits, budget numbers may need to be adjusted as is reflected in some of the requested appropriations. Additionally, with the transition to the new financial system, as well as new staff in the Finance Department, staff is moving away from utilizing spreadsheets to project salaries and benefits to using tools available within the financial system that offer more precision and less opportunity for human error. Finance In keeping with best management practices, the City is in the process of selecting a new independent audit firm. With the contract being awarded this fiscal year and interim audit work beginning in May, an appropriation of $51,000 for the Finance Division for Professional Auditing is requested (111010-17030). In the Information Technology Division, an appropriation of $14,470 in Other Contractual Services is requested due to an increased cost associated with a local back-up of the Office365 environment as well as the transition to a new cyber security training resource (115010-41200). The City's Finance Director recently announced her intent to retire at the end of June 2019. The City is hiring a professional recruiting firm to assist in recruiting for this key position. Prior to opening the recruitment, staff evaluated the salary range for the position to determine if it is competitive in the region. Based on the external market review, staff is recommending the grade and salary range for the Finance Director be adjusted to match that of the Directors of Safety Services, Development Services, and Public Works. The position is currently at Grade 87.5 with a monthly salary range of $11,612 - $14,115. Staff is recommending that beginning on July 1, 2019 the position be classified at Grade 88.5 with a current monthly salary range of $12,665 - $15,393. This change will place the Finance Director just above the average salary range for comparative cities in the San Diego region. There is no immediate fiscal impact with this change since it will not take effect until next fiscal year. The projected fiscal impact for FY 2019-20 is $19,254. The proposed change is reflected in the attached resolution. Human Resources & Risk Management The Human Resources & Risk Management Department is requesting an appropriation of $60,000 for expenses related to recruitment efforts for the new City Manager as well as the Finance Director (121010-49340). Community Services The Community Service Department is requesting adjustments to both the Poway Center for the Performing Arts (PCPA) Division budget, as well the Community Park Division budget. The PCPA requires a total appropriation of $106,434. The solar project resulted in credits (savings) of $20,824 that were applied toward bills. The savings, however, were 3 of 15 March 19, 2019 Item 4.2 Second Quarter Budget Update March 19, 2019 Page 4 less than anticipated resulting in the need for an appropriation of $85,301 in Gas and Electricity (204020-21010). There have been more performances and community events at the PCPA than contemplated during budget development. While this results in additional revenue, it also requires some additional expenses to support the performances and events. Staff is requesting an appropriation of $11,133 (204020- 11050) to Part Time Salaries, which is offset by revenue in the amount of $12,808 in Staff Services (204020-76230). Staff is also requesting an appropriation of $10,000 (204020-51130) that will be recouped through ticket handling charges of $19,000 (204020-76320). An appropriation of $10,332 is needed at Community Park in the Gas and Electricity account (208020-21010). Usage in the second quarter showed an increase over the first quarter and it is estimated this pattern will follow until the end of the fiscal year. Also, $42,080 is being requested in Leisure Services (208020-41300) for payment of contract instructors. Due to the timing of when the City receives payment from Activenet (the software program used for class registration), the full amount of offsetting revenue for the contract classes will not be received in FY 2018-19. The revenue adjustment requested in Leisure Contracts is $40,946 (208020-76250). Public Works The Public Works Department is requesting appropriations in the utilities, as well as the maintenance divisions of the department. As discussed during the water and sewer rate public hearing on March 5, 2019, the City plans to conduct a water and sewer rate study prior to the 2020 rate setting process. Award of the contract for the study is also on the March 19, 2019 City Council agenda for Council consideration. To fund the study staff is requesting an appropriation of $112,500 in Special Studies in the Utility Systems & Operations Maintenance Division (401060-17200). The cost of the study will be shared equally between the Water and Sewer Funds. In the Water Supply, Treatment and Storage Division, two appropriations are being requested. The first is in the amount of $10,000 in Other Contractual Services for the unforeseen increase in service costs for Lake Poway intake cleaning for quagga mussels (402060-41200). The second request is in the amount of $22,275 in Intergovernmental Fees for the increase in State Water Resources Control Board (SWRCB) Poway Dam fees as well as inflation in the Board of Equalization Water Rights fee and NPDES aquatic weed permit (402060-57300). In Reclaimed Water Supply & Storage, $44,000 is being requested in Treated Water as a result of increased use of the air gap at the Gregg Street reservoir to improve the potable water quality in the Business Park distribution system (405060-27040). Additionally, $40,000 is requested in Reclaimed Water for increased use due to warmer weather this fiscal year (405060-27040). The Maintenance Operations Division is requesting an appropriation of $16,283 in Regular Salaries (410060-11010) and $13,352 in Employee Benefits (410060-13000). As mentioned earlier in the report, salaries and benefits are estimated during budget development, but sometimes require adjustments throughout the year if estimates are too low, as in the case here. Stormwater & Flood Control is requesting an appropriation of $15,000 in Other Contractual Services for additional work related to biological surveys for 4 of 15 March 19, 2019 Item 4.2 Second Quarter Budget Update March 19, 2019 Page 5 channel cleaning permits and Army Corps Pre -Construction Notice (412040-41200). The Facilities Maintenance Division requires an appropriation of $13,160 in Other Contractual Services due to unanticipated repairs to two bay doors at Fire Station 1 (415010-41200). Safety Services The Fire Suppression Division requires an appropriation of $121,135 in Regular Salaries (501050-11010) due to a budgeting error with approved stipend payments. The Overtime - Mutual Aid budget is expected to exceed the adopted budget by $324,644 therefore requiring an appropriation (501050-11080). Corresponding revenue for mutual aid reimbursements is also projected. The Law Enforcement Division is requesting $52,100 in Other Equipment for the purchase of a License Plate Reader (LPR) Trailer by the San Diego County Sheriff (504050-61999). The trailer will be dedicated to the City of Poway. Transfers/Loans The City received an additional allocation of $29,324 from the Citizens' Option for Public Safety (COPS) Program, those funds are being transferred to the General Fund to offset law enforcement costs. On August 21, 2018, the City Council approved using $265,530 from the General Fund Reserves to provide for increased watering and emergency tree removal in LIVID 83-1 and LIVID 86-1. In accordance with the General Fund Reserve Policy, the loaned funds are being repaid by a requested transfer from the General Fund Unappropriated Fund Balance to restore the reserves to 45% of the operating budget. Finally, City Hall debt service is being redistributed amongst the General, Water and Sewer Funds based upon the updated Fiscal Year 2018-19 calculation. The repayment of several interfund loans totaling $982,630 is also being proposed, as displayed in the table below. These loans were made many years ago by the General Fund, Sewer Fund, and the Drainage AB1600 funds for street and park projects and have appeared on the Interfund Loans schedule in the budget for several years. The Sewer Fund and AB1600 Fund loans are proposed to be repaid with accrued interest, while the General Fund loans are proposed to only repay the outstanding principal balances. Additionally, because of the disallowance of loans made by the Street Development Fund to the former Redevelopment Agency, it is only able to repay $261,990 of its outstanding principal balance of $491,071. While this will have an impact on the City's Fiscal Year 2018-19 Financial Statements, there is no General Fund budget impact as these loans were not included in the fund balance calculation for this very reason. 5 of 15 March 19. 2019 Item 4.2 Second Quarter Budget Update March 19, 2019 Page 6 Multi -Year Programs As indicated at the February 19, 2019 City Council meeting during the discussion on the funding of the Mickey Cafagna Community Center, staff had recommended setting aside some General Fund Unappropriated Fund Balance for other anticipated expenditures including potential litigation. Staff is requesting an appropriation of $100,000 for potential legal and litigation expenses. General Fund Summary The midyear review projections indicate the General Fund's net operating surplus will increase from the Fiscal Year 2018-19 Adopted Budget estimate of $852,054 to $1,553,994. The primary cause of this increase is revenues anticipated to be received in excess of budgeted projections, however whether or not the City ends the fiscal year with a net operating surplus will not be known until the fiscal year is closed and staff presents the FY 2018-19 year-end report in fall 2019. Environmental Review: This item is not subject to CEQA Review. Fiscal Impact: Recommended appropriations for the second quarter operating budget total $1,235,523 with a General Fund impact of $801,575; program budgets total $100,000 with a General Fund impact of $100,000; and transfers/loans with a General fund impact of $369,457. Revenue adjustments total $573,895 in the General Fund. Public Notification: None Attachments: A. Budget by Fund with Fiscal Impacts 6 of 15 March 19, 2019 Item 4.2 Second Quarter Budget Update March 19, 2019 Page 7 B. City Resolution for Second Quarter Recommended Appropriations and Amendment to the Management/Confidential Salary Schedule Reviewed/Approved By: Wendy Kbserman Assistant City Manager Reviewed By: Alan Fenstermacher City Attorney Approved By: �1-oj,�. Tina M. White City Manager 7 of 15 March 19, 2019 Item 4.2 BUDGET BY FUND FY 2018-2019 Midyear GENERAL WATER SEWER DRAINAGE HOUSING AUTH. CAPITAL REPLACE. SPECIAL DISTRICTS TOTAL Finance Services Director-Finance 29,354 15,344 12,626 198 378 295 58,196 Infomtation Technology 7,412 3.914 2,653 106 219 166 14.470 Equip, Replacement 95,950 95,950 Department Total 36,766 19,258 15,279 304. 96,547 461. 168,616 Human Resources Human Resources 43,050 8,699 5,226 1,278 1,127 620 60,000 Department Total 43,050: 8,699 5,226 1,278 1,127 620 60,000 Community Services Lake Operations 1,590 1,590 Performing Arts Center 106,434 106,434 Old Poway Park 8,289 8,289 Community Park 52,412 52,412 Department Total 168,725 ! 168,725 Development Services Director 4,570 210 162 35 1 29 5,007 Stormwater Compliance 1,409 - 1,409 Housing Programs 9,000 9,000 Department Total 5,979 i 210 j 162 j 35 9,000 j 29 j 15,416 Public Works Director 466 670 272 68 62 75 1,613 Utility Systems Oper. & Maint. 58,123 58,123 116,245 Water Supply,Treamment, Storage 39,775 '.., 39.775 Wastewater Disposal 8,000 ',. 8,000 Reclaimed Water Supply 68,000 17,000 ! 85,000 Maintenance Operations 23,687 1,839 1,137 1,903. 2,632 1,408 '.. 32,606 Stommwater & Flood Control 4,500 10,500. 15,000 Facilities Maintenance 11,118 1,231 455 56, 547 53 13,460 Special Districts & Contract Svcs. 3,784 3,784 Department Total 39,772 1 169,637 I 84,987 1 12,526 j 3,241 5,321 j 315,483 Safety Services Director 848 - - - - - - 848 Fire Suppression 445,779 - - - _ _ - 445,779 Law Enforcement 60.656 - - - - - - 60,656 Department Total 507,283 1 - - - - - '.. - 507,283 8 of 15 Attachment A March 19, 2019 Item 4.2 RESOLUTION NO. 19- A RESOLUTION OF THE CITY COUNCIL, HOUSING AUTHORITY, AND SUCCESSOR AGENCY TO THE POWAY REDEVELOPMENT AGENCY OF THE CITY OF POWAY, CALIFORNIA APPROVING AMENDMENTS TO THE CITY'S FINANCIAL PROGRAM FOR THE SECOND QUARTER FISCAL YEAR 2018-2019 AND AMENDING THE MANAGEMENT/CONFIDENTIAL SALARY SCHEDULE WHEREAS, on June 19, 2018, the City Council of the City of Poway adopted the Poway Financial Program for Fiscal Year 2018-19; WHEREAS, a review of revenue and expenditure activity at second quarter end has determined that certain amendments to the Fiscal Year 2018-19 Poway Financial Program are necessary; WHEREAS, the City's Finance Director is retiring and prior to opening a recruitment for the position, the City conducted an informal survey of other cities in the region to determine whether the current salary grade and range are competitive in the region; WHEREAS, based on the results of the surrey, staff is recommending that the Finance Director classification change from Grade 87.5 to Grade 88.5 effective July 1, 2019. All other grades and salary ranges remain the same. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as follows: Section 1: That the additional appropriations attached hereto as Exhibit "A" and incorporated herein by this reference are approved. Section 2: The City of Poway amends the Management/Confidential Salary Schedule attached hereto as Exhibit "B" to change the monthly salary range of Finance Director from Grade 87.5 with a current monthly salary of $11,612 - $14,115 to Grade 88.5 with a current monthly salary range of $12,665 - $15,393 effective July 1, 2019. All other grades and salary ranges remain the same. 9 of 15 Attachment B March 19, 2019, Item 4.2 Resolution No. 19 - Page 2 PASSED, ADOPTED AND APPROVED, by the City Council of the City of Poway, California, at a regular meeting thereof this 19th day of March 2019. Steve Vaus, Mayor ATTEST: Faviola Medina, CMC, City Clerk 10 of 15 March 19. 2019 Item 4.2 Resolution No. 19 - Page 3 STATE OF CALIFORNIA ) )SS COUNTY OF SAN DIEGO) I, Faviola Medina, City Clerk, of the City of Poway, California, do hereby certify under penalty of perjury that the foregoing Resolution No. 19- was duly adopted by the City Council at a meeting of said City Council held on the 19th day of March 2019, and that it was so adopted by the following vote: AYES: NOES: ABSENT: DISQUALIFIED: Faviola Medina, CMC, City Clerk City of Poway 11 of 15 March 19, 2019 Item 4.2 Midyear Recommended Appropriations to City Financial Program for Fiscal year 2018-19 12 of 15 Exhibit A March 19, 2019 Item 4.2 Operating Budgets - Expenditures Finan Division Fund A¢ount Description Amount GF Impact Director (11010) General Fund (1000) 11010 Regular Salaries 2,196 3,630 Direct., (110010) General Fund (1000) 12030 Auditing Fees 51,000 25,225 Information Technology (113010) General Fund (1000) 41200 Other Contractual Services 14,420 2,412 Equipment Replacement (115010) Equipment Replacement Fund (6110) 61222 Computer Software 36,200 - Equipment Replacement (115010) Equipment Replacement Fund (6110) 61999 Other Equipment 59,250 Total Finance Expenditures 168,616 36,766 Human Resources Division Fund lAccount I Description Amount GIF Impact Human Resources (121010) General Fund(IWO) 49340 Recruitment fi0,000 43,050 Total Human Resources Expenditures 60,000 43,050 Commurdly Services Division Fund Account I Description Amount GF Impact Lake Operations (202020) General Fund (1000) 21010 Gas& Electricity 1,590 1,590 Performing Ant Center(204020) General Fund (IBM) 11050 Part Time Salaries 11,133 11,133 Performing Arts Center (204020) General Fund (10001 21010 Gass, Electricity 85,301 85,301 Performing Arts Center (204020) General Fund (1000) 51130 Otherness 10,000 10,00(1 Old Poway Perk (205020) General Fund LIOW) 412M Other Contractual Services 8,289 8,289 Community Park (208020) General Fund (1000) 21010 Gas & Electricity 10,332 10,332 Community Park (208020) General Fund(IWO) 41300 Leisure Services 42,080 42,080 Total Community Services Expenditures 161 168,225 Development Services Division Fund jAccount I Description Amount GF Impact Director 1300030) General Fund(IWO) 11060 Overtime 200 183 Director (300030) General Fund (IBM) 13000 Employee Benefits 4,802 4,388 Storm Water Program (308040) General Fund (LOW) 122M Special Studies 1,409 1,409 Housing Programs (309030) Housing Authority(2900) 12030 Auditing Fees 9,000 Total Development Services Expenditures 15,416 5,980 Public Works Division Fund A¢c un[ I Description Amount OF Impact Director (400060) General Fund(IWO) 21010 Gas & Electricity 1,613 466 Utility Operations & Mainl(401060) Water Fund (SIM) 11030 Standby Pay 3,000 - Utility Operations &Maint(401060) Water Fund (SIDE) 11050 Part Time Salaries 245 - Utility Operations & Maint(401060) Water Fund (5100) 12200 Special Studies 112,500 Water Supply, Treat & Storage (402060) Water Fund IS 100) 21054 Welton Pump Station 2,500 - WaterSupply,Treat& Storage (0402) Water Fund (SIM) 412W Other Contractual Services 10,000 - WaterSupply,Treat & Storage (0402) Water Fund (5100) 523M Intergovernmental Fees 22,225 - Sewer Pumping/Disposal (403W0) Sewer Fund (5200) 21053 St Andrews Pump Station 6,000 - Sewer Pumping/Disposal (403020) Sewer Fund (5200) 21055 Old Coach Lift Station 2,000 - Reclaimed Water (405060) Water Fund (5100) 11060 Overtime 1,000 Reclaimed Water (405060) Water Fund (510) 22030 Treated Water 44,000 - Reclaimed Water (405060) Water Fund (SIM) 22040 Reclaimed Water 40,000 - Maintenance Operations (410060) Water Fund (5100) 11010 Regular Salaries 16,283 11,829 Maintenance Operations (410060) Water Fund (5100) 13000 Employee Benefits 13,352 9,200 Maintenance Operations (410060) Water Fund (5100) 21010 Gas & Electricity 2,973 2,158 Storm Water& Flood Control(412040) Drainage(2310) 41200 Other Contractual Services 15,000 4,500 Facilities Maintenance (415010) General Fund (1000) 41200 Other Contractual Services 13,160 10,870 Facilities Maintenance (415010) General Fund (1000) 49320 Advertising 300 248 Landscape Maint Dist 83-01C(421240) Landscape Mount Dist 83 01C(2630) 27030 Treated Water 284 - Landscape Maim Dist 86-02A (424040) Landscape Maint Dist 86-02A(2740) 412W Other Contractual Services 3,000 Total Public Works Expenditures 315,483 39,721 Safety Services Division Fund Account Description Amount GF Impact Director (500050) General Fund (1000) 11050 Part Time Salaries 655 655 Director (500050) General Fund (1000) 11060 Overtime 193 193 Fire Suppression (501050) General Fund (1000) 11010 Regular Salaries 121,135 121,135 Fire suppression (501050) General Fund (1000) 11080 FLSAOvertime 324,644 324,644 Law Enforcement (504050) General Fund(1000) 49190 Vehicle Regulation 2,956 2,956 Law Enforcement (504050) General Fund (1000) 49370 Rental -Vehicle S,6W 5,600 Law Enforcement (504050) General Fund (1000) 61999 Other Equipment 52,100 52,100 Total Safety Services Expenditures 507,283 507,283 12 of 15 Exhibit A March 19, 2019 Item 4.2 Midyear Recommended Appropriations to City Financial Program for Fiscal Year 2018-19 13 of 15 March 19, 2019 Item 4.2 Operating Budgets. Revenues ' Community Services Division Fund Account I Description Amount GF Impact Performing Arts Center (204020) General Fund (1000) 76230 Staff Services PCPA 12,808 12,808 Performing Arts Center (204020) General Fund (1000) 76320 Ticket Handling Charges PCPA 19,000 19,000 Old Poway Park (205020) General Fund (1000) 78960 Farmers Market Income 37,141 37,141 Community Park (208020) General Fund (1000) 76250 Leisure Contracts 40,946 40,946 Total Community Services Revenues 109,895 109,895 Safety Services Fire Suppression (501050) General Fund (1000) 75480 Mutual Aid Reimbursement 429,900 429,900 Fire Prevention(502050) General Fund (1000) 75480 M utual Aid Reimbursement 34,100 34,100 Total Safety Services Revenues 464,000 464,000 Transfers/Loans Division Fund Account I Description Amount GF Impact Interfund Transfers out (80302495) Supplemental Law Enforce (2490) 53300 Interlard Transfersoul 39,417 - Interfund Transfers -in (80201001) General Fund(IWO) 52300 Interfund Transfers -in (39,41]) (39,417) Interlard Transfers-out(80301001) General Fund (1000) 53300 Interlard Transfers -out 265,530 265,530 Interfund Transfers-in(80201111) Expenditure Volatility(1110) 523M Interfund Transfers -in (265,530) - Interfund Transfers out (80301001) General Fund (1000) 533M Interfund Transfers -out (29,350) 129,350) Interlard Transfers-out(80305106) Water Fund (510) 533M Interfund Transfers -out 20,030 - Interfund Transfers -out (80305207) Sewer Fund (5200) 533M Interfund Transfers -rut 9,320 - Interlard Transfers -out (80301001) General Fund (10W) 53300 Interfund Transfersout 3,000 3,000 Interfund Transfers-in(80202741) Landscape Maint Dist 86-02A(2740) 52300 Interfund Transfers -in (3,000) - InterfurdLoan518N02224) Street AB1600(2220) 53500 Interlard Loans 391,310 - Interfund Loans(8040520]) Sewer Fund (5200) 53500 Interfund Loans (391,310) - Interlard Loans (80402214) Street Development (2210) 535M Interfund Loans 22,100 - Interlard Loans (80402324) Drainage AB1600(2320) 53500 Interfund Loans (22,100) - Interfund Loans 180404114) Park Improvement (4110) 53500 Interfund Loans 307,230 - Interfund Loans (80402214) Street Development (2210) 53500 Interfund Loans 261,990 - Interfund Loans (80401001) General Fund (I000) 53500 Interfund Loans (569,220) (569,220) Interfund Loans (80402214) Street Development (2210) 53510 Interfund Loans Write-off (229,090) - Interlard Loans (80401001) General Fund (1000) 53510 Interfund Loans Write-off 229,090 Total Debt Service/Transfers/Allocations (369,45]i Multi -Year Programs Litigation Contingency General Fund (1000) 100,000 SOU,o00 Total Multi -Year Programs 100,000 100,000 Summary Midyear Operating Budget Adjustments - Expenditures(Tocal and General Fund Share) 1,235,523 801,575 Midyear Operating Budget Adjustments - Revenues(Tout and General Fund Share) (573,895) (573,895) Midyear Budget Adjustments . Transfers (Total and General Fund Share) (369,457) Midyear Budget Adjustments- Program/CIP (Total and General Fund Share) 100,000 100,000 Net Midyear Budget Adjustments (Total and General Fund Share) 13 of 15 March 19, 2019 Item 4.2 City of Poway Management / Confidential Salary Schedule Revised for March 19, 2019, City Council Meeting Effective March 20, 2019 14 of 15 Exhibit B March 19, 2019 Item 4.2 Effective March 20, 2019 Range Approx. Monthly Classification Title Step A Step B Step C Step D Step E Number Salary Range City Manager 20,787 Group 1 Exempt At -Will Assistant City Manager 92.5 13,981 - 16,994 80.6623 84.6955 88.9300 93.3767 98.0420 Director of Community Services 87.5 11,612- 14,115 66.9951 70.3449 73.8622 77.5553 81.4331 Director of Development Services 88.5 12,665- 15,393 73.0694 76.7229 80.5591 84.5869 88.8056 Director of Finance (cueno 87.5 11,612 - 14,115 66.9951 70.3449 73.8622 77.5553 81.4331 Director of Finance (effective July t, 2019) 88.5 12,665 - 15,393 73.0694 76.7229 80.5591 84.5869 88.8056 Director of Human Resources & Risk Management 85.5 11,060- 13,443 63.8049 66.9951 70.3450 73.8622 77.5553 Director of Public Works 88.5 12,665- 15,393 73.0694 76.7229 80.5591 84.5869 88.8056 Director of Safety Services 88.5 12,665- 15,393 73.0694 76.7229 80.5591 84.5869 88.8056 Group 2A Exempt At -Will Assist. Director of Public Works Operations 82.5 9,937 - 12,080 57.3277 60.1939 63.2037 66.3639 69.6909 Assist. Director of Public Works Utilities 82.5 9,937 - 12,080 57.3277 60.1939 63.2037 66.3639 69.6909 City Clerk 78.5 8,778- 10,670 50.6411 53.1732 55.8319 58.6235 61.5582 City Engineer 84.5 10,436 - 12,687 60.2097 63.2202 66.3812 69.7002 73.1918 City Planner 82.5 9,937 - 12,080 57.3277 60.1939 63.2037 66.3639 69.6909 Community Services Manager 78.5 8,778 - 10,670 50.6411 53.1732 55.8319 58.6235 61.5582 Construction Project Manager 78.5 8,778 - 10,670 50.6411 53.1732 55.8319 58.6235 61.5582 Deputy Fire Chief 84.5 10,436 - 12,687 60.2097 63.2202 66.3812 69.7002 73.1918 Finance Manager 78.5 8,778 - 10,670 50.6411 53.1732 55.8319 58.6235 61.5582 Fire Battalion Chief (not at-will/2912 hrs/yr) 78.5 8,778 - 10,670 36.1722 37.9809 39.8799. 41.8739 43.9701 Information Technology Manager 78.5 8,778 - 10,670 50.6411 53.1732 55.8319 58.6235 61.5582 Public Works Operations Manager 78.5 8,778 - 10,670. 50.6411 53.1732 55.8319 58.6235. 61.5582 Group 213 Exempt Associate Civil Engineer 71.5 7,261 - 8,826' 41.8893 43.9837 46.1827 48.4920' 50.9165 Associate Planner 64 5,902-7,174' 34.0517 35.7528 37.5413. 39.4178 41.3896 Budget Administrator 75 7,744-9,413', 44.6789 46.9109 49.2574 51.7195 54.3067 Community Outreach Coordinator 65 6,050 - 7,354', 34.9030 36.6466 38.4798' 40.4032 42.4243 Customer Services Supervisor 69 6,678 - 8,117 38.5265 40.4510 42.4745 44.5975 46.8285 Economic Development Administrator ', 75 7,744-9,413' 44.6789 46.9109' 49.2574. 51.7195. 54.3067 GIS Analyst 65 6,050 - 7,354 34.9030 36.6466' 38.4798 40.4032 42.4243 Information Technology Analyst - 65 6,050 - 7,354 34.9030 36.6466. 38.4798 40.4032 42.4243 Management Analyst 65 6,050 - 7,354 34.9030 36.6466. 38.4798 40.4032 42.4243 Network &Computer Systems Administrator 69 6,678 - 8,117'. 38.5265 40.4510'. 42.4745 44.5975 46.8285 Senior Accountant 68 6,515-7,919'. 37.5868 39.4644 41.4385 43.5098 45.6863 Senior Civil Engineer 78.7 8,871 - 10,782' 51.1773 53.7360 56.4230 59.2440 62.2062 Senior Code Compliance Officer 62 5,618 - 6,829' 32.4109 34.0300 35.7324 37.5184 39.3952 Senior Fire Safety Inspector 66 6,201 - 7,537 35.7756 37.5628 39.4418 41.4133 43.4849 Senior Human Resources Analyst 69 6,678 - 8,117 38.5265 40.4510 42.4745 44.5975 46.8285 Senior Management Analyst 69 6,678-8,117 38.5265 40.4510 42.4745 44.5975 46.8285 Senior Planner 70 6,845 - 8,320 39.4897 41.4623 43.5364 45.7124 47.9992 Special Projects Engineer 69 6,678-8,117 38.5265 40.4510 42.4745 44.5975 46.8285 Senior Recreation Supervisor 62 5,618 - 6,829 32.4109 34.0300 35.7324 37.5184 39.3952 Water Treatment Plant Supervisor 72 7,191 - 8,741 41.4888 43.5614 45.7404 48.0266 50.4292 Water Utilities Distribution Supervisor 72 7,191 - 8,741 41.4888 43.5614 45.7404 48.0266 50.4292 Group 3 Non -Exempt Assistant Engineer 65 6,050 - 7,354 34.9030 36.6466 38.4798 40.4032 42.4243 Assistant Planner 61 5,481 - 6,662 31.6204 33.2000 34.8609 36.6033 38.4343 Code Compliance Officer 58 5,090-6,186 29.3627 30.8295 32.3718 33.9898 35.6900 Construction Maintenance Supervisor 62 5,618-6,829 32.4109 34.0300 35.7324 37.5184 39.3952 Facilities Maintenance and Special Districts Supervisor 62 5,618 - 6,829 32.4109 34.0300 35.7324 37.5184 39.3952 Fire Safety Inspector 58 5,090 - 6,186 29.3627 30.8295 32.3718 33.9898 35.6900 Fleet Maintenance Supervisor 64 5,902 - 7,174 34.0517 35.7528 37.5413 39.4178 41.3896 Management Assistant 61 5,481-6,662 31.6204 33.2000 34.8609 36.6033 38.4343 Parks Maintenance Supervisor 64 5,902 - 7,174 34.0517 35.7528 37.5413 39.4178 41.3896 Recreation Supervisor 56 4,844 - 5,888 27.9478 29.3440 30.8119 32.3520 33.9702 Senior Parks Maintenance Crew Leader 56 4,844 - 5,888 27.9478 29.3440 30.8119 32.3520 33.9702 Utility Systems Supervisor 70 6,845 - 8,320 39.4897 41.4623 43.5364 45.7124 47.9992 Wastewater Utilities Supervisor 70 6,845 - 8,320 39.4897 41.4623 43.5364 45.7124 47.9992 Revised for March 19, 2019, City Council Meeting Effective March 20, 2019 14 of 15 Exhibit B March 19, 2019 Item 4.2 City of Poway Management / Confidential Salary Schedule Revised for March 19, 2019, City Council Meeting Effective March 20, 2019 15 of 15 March 19, 2019 Item 4.2 Effective March 20 2019 Range Approx. Monthly Classification Title Step A Step B Step C Step D Step E Number Salary Range Group 4 Non -Exempt Accounting Technician II 44.5 3,721 - 4,523 21.4659 22.5393 23.6662 24.8498 26.0919 Senior Accounting Technician 49 4,075-4,954 23.5115 24.6860 25.9210 27.2166 28.5780 Administrative Assistant III 45 3,692 - 4,488 21.3002 22.3643 23.4831 24.6570 25.8903 Executive Assistant to the City Manager 57 4,965 - 6,035 28.6465 30.0776 31.5822 33.1608 34.8195 Human Resources Technician 1 53 4,498 - 5,468 25.9523 27.2488 28.6119 30.0420 31.5448 Human Resources Technician II 57 4,965 - 6,035 28.6465 30.0776 31.5822 33.1608 34.8195 Senior Administrative Assistant 49 4,075-4,954 23.5115 24.6860 25.9210 27.2166 28.5780 Revised for March 19, 2019, City Council Meeting Effective March 20, 2019 15 of 15 March 19, 2019 Item 4.2