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FY 2015-16 City of Bakersfield Adopted Budget
&zϮϬϭϱ-ϭϲĚŽƉƚĞĚƵĚŐĞƚ ŝƚLJŽĨĂŬĞƌƐĮĞůĚ͕ About the Cover The FY 2015 CITY OF BAKERSFIELD ADOPTED BUDGET FY 2015-16 MAYOR Harvey L. Hall CITY COUNCILMEMBERS Willie Rivera Councilmember, Ward 1 Terry Maxwell Councilmember, Ward 2 Ken Weir Councilmember, Ward 3 Bob Smith Councilmember, Ward 4 Harold W. Hanson Councilmember, Ward 5 Jacquie Sullivan Councilmember, Ward 6 Chris Parlier Councilmember, Ward 7 Submitted by Alan Tandy City Manager CITY OF BAKERSFIELD EXECUTIVE STAFF Alan Tandy City Manager Virginia Gennaro City Attorney Art Chianello Water Resources Manager Doug Greener Fire Chief Dianne Hoover Recreation and Parks Director Doug McIsaac Community Development Director Greg Williamson Police Chief Nick Fidler Public Works Director Nelson Smith Finance Director Steve Teglia Assistant City Manager Chris Huot Assistant City Manager TABLE OF CONTENTS BUDGET MESSAGE................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................iv Distinguished Budget Presentation Award................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................xxviii Employee Incentive Program................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................xxix Organizational Chart................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................xxx BUDGET SUMMARIES................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................1 General Background................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................2 Exhibits Resources and Appropriations - General Fund................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................9 General Fund Budget Charts................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................10 Resources and Appropriations - Operating Budget - All Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................11 Operating Budget - All Funds Charts................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................12 Operating Fund Distribution................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................13 Operating Fund Distribution Charts................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................14 Resources and Appropriations - All Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................15 Resources - All Funds Chart................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................16 Appropriations by Function - All Funds Chart................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................16 Departmental Appropriations by Fund................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................17 General Fund - Appropriations by Department................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................19 Financial Summary - All Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................21 Estimated Balances - June 30, 2014................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................24 Interfund Transfers - Summary................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................26 Interfund Transfers - Detail................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................27 REVENUES................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................28 Exhibits Property/Sales Tax Revenues Graphs................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................30 General Fund - Revenue by Source................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................33 Estimated Revenue by Fund................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................35 LEGISLATIVE................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................36 Legislative................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................37 Mayor & City Council................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................39 EXECUTIVE................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................42 City Manager................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................46 City Clerk................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................50 Human Resources................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................53 Risk Management................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................56 Information Technology................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................60 FINANCIAL SERVICES................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................63 Administrative Services................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................66 Accounting and Reporting................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................69 Treasury................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................71 I Table of Contents (Continued) Purchasing................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................73 Successor Agency................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................75 CITY ATTORNEY................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................76 POLICE................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................82 Headquarters and Support Services................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................86 Operations................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................100 Investigations................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................111 Animal Control................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................114 FIRE SERVICES................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................115 Fire Administration................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................118 Fire Safety................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................121 Fire Suppression................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................124 PUBLIC WORKS................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................128 Administrative Services................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................133 Thomas Roads Improvement Program (TRIP)................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................137 Engineering................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................144 General Services................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................149 Streets................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................152 Equipment................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................155 Wastewater................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................158 Solid Water................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................159 WATER RESOURCES................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................162 Agricultural Water................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................168 Domestic Water................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................169 RECREATION AND PARKS................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................172 Administrative Services................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................176 Parks................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................180 Recreation................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................183 COMMUNITY DEVELOPMENT................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................184 Planning................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................193 Building................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................196 NON-DEPARTMENTAL................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................197 SPECIAL FUNDS................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................199 Special Revenue Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................201 Internal Service Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................212 Fiduciary Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................215 Capital Improvement Program Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................217 Capital Outlay Fund - Local TRIP ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................219 Major Bridge & Throughfare Districts ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................225 II Table of Contents (Continued) Debt Service Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................226 Schedule of Long-Term Debt Outstanding................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................228 Schedule of Long-Term Debt Maturities................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................229 ENTERPRISE FUNDS................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................230 SUCCESSOR AGENCY................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................238 CAPITAL IMPROVEMENT PROGRAM................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................241 Exhibits C.I.P. Five-Year Plan Funding Summary................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................250 C.I.P. Summary by Fund................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................251 C.I.P. Five-Year Plan Summary by Department................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................252 C.I.P. Five-Year Plan Department Detail................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................254 APPENDICES................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................261 City Council Goals and Guiding Principles................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................262 Operating Budget................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................276 Basis of Accounting................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................277 Investment Policy................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................279 Budget Amendment Process................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................280 Exhibits City Council Ward Boundaries Map................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................281 Miscellaneous Statistics................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................282 Miscellaneous Statistics Graphs................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................283 Governmental Activities Tax Revenue by Source................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................284 Principal Property Taxpayers................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................285 Assessed Value of Taxable Property................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................286 Sales Tax Revenue Payers by Industry................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................287 Demographic and Economic Statistics................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................288 Property Value and Construction................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................289 Operating Indicators by Function................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................290 Capital Asset Statistics by Function................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................291 Personnel Complement by Division................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................292 Salary Schedule................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................294 GLOSSARY................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................306 III _______ TO: FROM: SUBJEC The FY 2 oriented depress impact experie these f levels, a projects Just pri quarter compa recessio project approv compa incorpo outlined The imp depress conside crude o prices. workers ___________ City of HON ALAN T: FISCA 2015-16 Ad d budget sed oil pr major re ence incre actors ha add additi s within the ior to ad rly sales tax red to the on of 2008 ions from ed the FY red to the orated into d in more d pact to sa sion in oil erably sinc oil approx As a resu s and curt __________ Bakersfield B (66 ORABLE M N TANDY, C AL YEAR 20 dopted Bu ts of the rices and evenue so eases to e ve limited onal staff e FY 2015- option of x figures. T e same qu 8. Based o 3 percent Y 2015-16 e Proposed o the auth detail belo ales tax re l prices. C ce the third ximately 5 ult, local o tailed pro __________ d • City Man Bakersfield 61) 326-3751 Alan Tand MAYOR AN CITY MANA 015-16 ADO udget refle past thre the ongo ources. A mployee d the City positions a 16 Adopte the FY 2 These figur uarter in 20 on these f to 2 perc Budget w d Budget p horized ap ow. evenues c Countywid d quarter 50 percent oil product duction a ___________ nager’s Offic , California 1 • Fax (661 dy· City Ma D CITY CO AGER OPTED BUD ects a signi ee fiscal y oing drou At the sam healthcare y’s ability and fund d ed Budget 2015-16 b res reflecte 014. This de figures, sta cent for FY which inc presented ppropriatio can be att de oil pro of 2014, w t lower w tion and s activity. Th __________ ce • 1600 Tr a • 93301 ) 324-1850 anager OUNCIL DGET ficant dep years. The ught have me time e and pe to enhan discretiona . udget, sta ed a 15.6 p ecrease w aff revised Y 2015-16. cluded $3 on May 6t ons within tributed m oduction a with the cu when com support c he latest r __________ ruxtun Ave parture fro e ripple e e started the City ension cost ce depar ary capital aff receiv percent de was the lar d the sale As a resu .6 million th. These r this docum mainly to t activity ha urrent price pared to ompanies eport pub ___________ nue July 1, 2 om the gro effects of to negat continue ts. Combi rtment ser l improvem ved the la ecrease w rgest since s tax reve lt, the Cou in cuts w reductions ment and the contin as decrea e per barr summer 2 have laid blished by ____ 2015 wth- the ively s to ned, rvice ment atest when e the enue uncil when s are are nued ased el of 2014 d-off y the IV Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 State Employment Development Department shows an 18 percent year-over- year decrease in countywide oil-related employment. In return, sales tax, the largest General Fund revenue source, has shown declines in three out of the previous four quarters. The declines have been specifically linked to oil industry- related purchases, as well as other indirect categories. Unfortunately, oil industry experts have mixed views as to when oil prices will increase and a subsequent rebound in local production activity will occur. In addition to the decline in sales tax, development-related revenue is anticipated to show minimal growth and transient occupancy revenue is anticipated to decline slightly in FY 2015-16, when compared to FY 2014-15 revised estimates. These trends are reflective of a projected plateau in the homebuilding sector, as well an anticipated decrease in oil-related travel to the region. Property tax revenue is expected to show moderate growth in FY 2015-16 based on initial information from the Kern County Assessor’s Office. However, if the depressed oil prices linger into next calendar year, property values within the City may be negatively impacted, which, in turn, would affect related revenue sources as early as FY 2016-17. As outlined below, no new positions were authorized with the adoption of the budget. A deletion of one vacant full time position was approved as the result of a reorganization of the Telecommunications and Information Technology Divisions. The authorized complement remains five percent below 2008 full time staffing levels. The FY 2015-16 Capital Improvement Program (CIP) Budget includes federal and local match funding for the remaining Thomas Roads Improvement Projects, with the balance of the projects mostly funded with restricted funding sources or enterprise funds. One-time funds for discretionary projects are very limited in nature and projects which were approved focus on critically needed improvements to City facilities and right-of-way improvements. Pursuant to City Council Goals, local road maintenance outside of the TRIP program continues to be funded above historical levels. However, due to the economic climate, many other identified capital projects were not able to be addressed in the upcoming year and will be evaluated in the future as funding becomes available. Budget Overview and Highlights Personnel Complement: Unfortunately, the current economic climate did not afford the ability to add new positions as part of the Adopted Budget. Most Departments continue to operate below optimal staffing levels, however, City employees continue to provide excellent service to the residents and visitors of the City. Overall, the V Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 authorized complement reflects one deletion of a vacant Communications Supervisor position as a result of a merger between the Information Technology Division and the Telecommunications Division. The authorized full time complement is 1,533. Since FY 2011-12, the Council has authorized the restoration of 92 full time positions, including 69 public safety positions. As part of the International Association of Chiefs of Police (IACP) implementation plan, 14 Police positions were added to the complement during FY 2014-15. As a result, the current authorized sworn complement within the Police Department is 404, the largest in department history. In addition, two positions were added to the Public Works and Community Development Departments, respectively, as part of the FY 2014- 15 mid-year budget as a result of the increasing development activity. Currently, the City’s staffing complement remains 80 positions below the FY 2008-09 authorized complement of 1,613. The following table provides authorized staffing levels by department for the previous four fiscal years (including mid-year FY 2014-15 additions) and the authorized complement for next fiscal year: Table1.PersonnelComplementHistorysinceFY2011Ͳ12 Department FY2011Ͳ12 Authorized FY2012Ͳ13 Authorized FY2013Ͳ14 Authorized FY2014Ͳ15 Authorized Approved Changes FY2015Ͳ16Authorized Legislative 111 1 0 1 Executive(b)55 57 58 59 7 66 FinancialServices 31 32 32 32 0 32 CityAttorney 10 10 10 10 0 10 PoliceServices(a)486 517 528 551 0 551 FireServices 195 196 198 199 0 199 PublicWorks(b)409 415 422 431 (8)423 Water 28 28 28 28 0 28 RabobankArena/CVB488 8 0 8 Recreation&Parks147 149 149 150 0 150 CommunityDevelopment76 61 61 65 0 65 Totals 1,442 1,474 1,495 1,534 (1)1,533 (a)TheCityCouncilauthorizedtheadditionof14positionsinFY2014Ͳ15tobegintheimplementationofrecommendationsoftheInternationalAssociationof ChiefsofPolicestudy. (b)Aspartofadivisionalreorganization,7fulltimepositionspreviouslywithintheTelecommunicationsDivisionwithinthePublicWorksDepartmentarenow accountedforwithintheInformationTechnologyDivisionwithintheExecutiveDepartment.Onevacantfulltimepositionwasdeletedfromthecomplement. Inclusive of the changes described above, the City’s full time staffing complement is authorized at 1,533. The following table provides Citywide VI Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 authorized staffing levels since FY 2008-09 and the authorized complement for FY 2015-16. Cost-of-Living Adjustment (COLA) and Labor Negotiations: x The SEIU Blue and White Collar Collective Bargaining Unit received a 1.5 percent COLA in July 2014. The group’s MOU expired as of December 31, 2014. The 1.5 percent COLA was also extended to General Supervisory and Management - those groups have traditionally received the same COLA adjustments as SIEU. Both groups also agreed to contribute .5 percent toward pension costs. x A 2.5 percent COLA was approved for Police Supervisory in July 2014 and an additional 1 percent was approved in September 2014. As part of the July increase, this group agreed to contribute .5 percent toward pension costs. The remainder of the “catch up” amount (3 percent) is budgeted for this group in the Police Department budget for FY 2015-16. x A 2.5 percent COLA was approved for the Police group in July 2014, with the group agreeing to contribute .5 percent toward pension costs. An additional 2 percent COLA was also provided in December 2014. The remainder of the “catch up” amount (2 percent) is budgeted for this group in the Police Department budget for FY 2015-16. The existing agreement with this group expired on June 30, 2015. x A 2.5 percent COLA was approved for the Fire group in July 2014 and an additional 1 percent was approved in September 2014. As part of the July increase, this group agreed to contribute .5 percent toward pension costs. The remainder of the “catch up” amount (3 percent) is budgeted for this 1613 1452 1441 1442 1474 1495 1534 1533 1350 1400 1450 1500 1550 1600 1650 FY08Ͳ09 Authorized FY09Ͳ10 Authorized FY10Ͳ11 Authorized FY11Ͳ12 Authorized FY12Ͳ13 Authorized FY13Ͳ14 Authorized FY14Ͳ15 Authorized FY15Ͳ16 Authorized CitywideComplementbyFiscalYear VII Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 group in the Fire Department budget for FY 2015-16. The existing agreement with this group expired on June 30, 2015. Amendments to Proposed Budget Due to Revised Sales Tax Projections: In mid-June, staff received the latest quarterly sales tax data, which reflected the largest quarterly percentage decrease since the recession of 2008. As a result, staff revised the sales tax revenue projections for both the FY 2014-15 and 2015-16. The revised sales tax figures required staff to propose $3.6 million in reductions to the FY 2015-16 budget that was presented to the City Council on May 6th. Those reductions were considered and approved by the Council as part of the budget adoption on June 24, 2015. These reductions are reflected within the General Fund and Capital Outlay Fund. The reductions are as follows: ApprovedReductionstoFY2015Ͳ16ProposedBudgetDollarValue EliminatenonͲessentialreimbursable(TravelandTraining)($154,395) ReduceGeneralFundOvertime($230,000) ReduceTemporaryEmployeePay ($170,275) ReduceEducationalReimbursementFunds($60,200) ReduceCouncilContingency($200,000) EliminateGeneralFundTransfertoEquipmentFund($839,952) ReduceParksWaterBudgetͲSprayParks($162,000) EliminateEastMonumentSignProject($110,000) AdjustmentstoDepartmentRentalRatesforComputers/Vehicles ($273,960) CapitalImprovementProjectSavings($242,918) DeferralofPotentialFutureCostofLivingAdjustment($1,250,000) TotalReductions ($3,693,700) International Association of Chiefs of Police (IACP) Implementation Plan: In FY 2014-15, the City Council approved an implementation plan to address the 34 recommendations outlined in the IACP study. As part of the plan, $2.3 million of General Fund and AB 109 State Fund monies were allocated to fund the top priority recommendations of the study. In total, 14 additional police positions were added to the complement as part of this plan. A quarterly progress report has been developed, with two reports being distributed to date. As of June, 15 recommendations have been implemented, 8 recommendations are in the process of being implemented and 11 recommendations are under future consideration. As outlined in the implementation plan, approximately 75 percent of the funding for the additional positions will be funded by the General Fund in FY 2015-16, with the balance being funded by AB 109 funds. It is anticipated that the General Fund will absorb 100 percent of the funding for the positions in FY 2016-17. Overall, the implementation of the recommendations has VIII Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 reduced police response times and provided additional resources for residents to access police services. Public Safety Salary Catch Up: Pursuant to the terms of existing labor agreements with the Police and Fire groups, the City has committed to “catch up” these groups in comparison to the COLAs provided to the blue and white collar group since 2011. Prior to the adoption of this budget, the Police group was 2 percent behind and the Fire group was 3 percent behind the blue and white collar group. The Police Supervisory group, which members are now covered under the supervisory and management resolution, were 3 percent behind. The FY 2015-16 Adopted Budget includes the full salary catch up amount for each of these groups, reflected in the Police and Fire Departmental budgets. Cumulatively, the dollar value of the catch up is approximately $1.9 million. The inclusion of the “catch up” amounts satisfies all remaining commitments to each of these groups related to this provision. Sewer and Refuse Rates: Refuse, sewer and domestic water services operate independently of the City’s General Fund and costs to provide those services have increased steadily over the previous fiscal years. As discussed during last year’s budget presentations, staff indicated that certain enterprise operations would most likely require a rate increase to coincide with the FY 2015-16 budget. The follow is a summary of the approved changes to rates effective July 1, 2015: x Refuse Rates – Prior to FY 2015-16, refuse rates had not increased in six years. As authorized by the Council in June, the refuse rate for a single- family residence increased from $181.32 to 190.02 annually. The residential fee includes tan trash container, green waste container, blue recycling container, bulky item collection, curbside motor oil collection, a free greenwaste drop off and street sweeping. Additionally, commercial user rates were increased 4.8 percent. x Sewer Rates – Prior to FY 2015-16, sewer rates had not increased in three years. The City Council authorized a 2.4 percent increase for residential sewer rates from $205 to $210 annually effective July 1, 2015. Commercial rates, which are primarily based on each user's water consumption, will see an average increase of 5.6 percent. The larger commercial rate increase includes the residential rate increase as a base and the increased costs resulting from the phase-in (year two of five) of the change in sewage characteristics previously approved by the City Council. Rate increases are required to recover increasing electrical costs and to continue to meet bond covenant requirements for the debt used to expand Wastewater Treatment Plant 3. Sewer connection fees were IX Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 not increased in FY 2015-16. x Domestic Water Rates – No adjustments were made to the domestic water rates for FY 2015-16. This is the 5th straight year without an increase for customers within the City’s domestic water system. Street Maintenance: In support of Council Goals for local street maintenance, resurfacing and road construction projects, the FY 2015-16 Adopted Budget includes local funding in the amount of $21,142,349 for Non-TRIP road maintenance and projects. This includes funding from the following local funding sources: x General Fund: $14,996,095 x Capital Outlay Fund: $6,146,254 This is an $8,481,821, or 69.99 percent increase as compared to the historical average local Non-TRIP roads funding from FY 2008-09 to FY 2012-13. In addition, $1.77 million in federal Community Development Block Grant (CDBG) funds are budgeted for curb and gutter improvement projects in eligible project areas. These areas include: x Madison Avenue (Ward 1) x East California Avenue (Ward 1) x Union Avenue/ Brundage Lane (Ward 1) x Oleander Area (Ward 2) Recreational Activities and Projects: The FY 2015-16 Adopted Budget includes multiple projects which will enhance the user experience at various parks and facilities. The approved CIP budget includes an additional $750,000 for Phase II of Mesa Marin Sports Complex and $1.7 million for Phase III of the State Farm Sports Village. These funds are in addition to the funding that the Council approved in the prior fiscal year for both projects. Both of these projects are anticipated to advance through the construction stage within the fiscal year. In addition to the large sports complex projects, the FY 2015-16 CIP includes funding for the following notable Recreation and Parks projects: x Playground rehabilitation at Bill Park Greens Park x Playground rehabilitation at Coral Keys Park x Water Slide rehabilitation at the McMurtrey Aquatic Center X Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 Other Miscellaneous Items of Note: x As a result of the recent sales tax figures, the City Council contingency amount was reduced from $250,000 to $50,000. This is budgeted for unexpected items which may evolve throughout the fiscal year in which to the Council desires to provide funding for. x An amount of $37,000 has been budgeted to continue the City’s support of the Bakersfield Symphony Orchestra and the Beale Park Band. x An amount of $5,000 has been budgeted to continue the City’s partnership with the Kern Economic Development Corporation. General Fund Revenue Sources: Property Tax: Secured property tax revenue is projected at 3 percent growth for FY 2015-16, compared to the FY 2014-15 revised secured property tax revenue estimates of 8 percent, as projected by Kern County. Sales and Use Tax: Sales tax revenue is projected to increase 2 percent in FY 2015-16, as compared to a revised 0 percent increase for FY 2014-15. Further negative sales tax trending may result in the need to further adjust the FY 2015-16 Adopted Budget. The State Budget, CalPERS, Active Employee Medical and Retiree Medical: The State Budget: The State’s 2015 Budget Act, enacted in late June 2015, is balanced and reflective of the general growth in the state’s economy over the past four years. The State budget increases spending on education, healthcare, in̻home supportive services, workforce development, drought assistance and the judiciary system. This fiscal year will be the last budget that includes the full revenues derived from the voter-approved Proposition 30. The quarter̻cent sales tax increase under the measure will expire at the end of 2016, and certain income tax rates will expire at the end of 2018. The Governor has indicated he plans to continue efforts to identify funding to improve maintenance of roads, highways and other infrastructure. Staff will be closely monitoring this activity, as the City may be a beneficiary of this potential funding. Pension and Retiree Medical Costs: In December 2014, CalPERS provided the City with projected rates for FY 2015- 16. Each plan will see increases for the fiscal year, ranging from 1.10 to nearly 3 percent, or approximately $2 million citywide. In addition, CalPERS approved new policies which will begin to impact rates in FY 2015-16. The new policies are XI Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 expected to raise rates between 1.5 and 3 percent, per year, over a five year period. These factors have resulted in the City projecting an $11 million increase in retirement costs over the next six years. Active Employee Medical: Once again this year, the implementation of the Affordable Care Act and plan usage resulted in increases to healthcare premiums across most plans. Pursuant to labor agreements and resolutions, the City currently covers 80 percent of the monthly premiums. The City’s healthcare costs for active employees are budgeted within the respective department operating budgets. Significant plan increases include: Active Blue Cross PPO +5 percent Active Blue Cross HMO +10.7 percent Active Kaiser HMO +9.5 percent Retiree Medical: The City’s Annual Required Contribution for retiree healthcare attributable to the General Fund is $5,254,500. This amount is fully budgeted in the FY 2015-16 Adopted Budget. However, should future sales tax receipts begin to trend below the revised projections, staff has indicated the contribution may be deferred in part of in whole for the fiscal year. Overview of Appropriations and Resources The City’s budget is organized by groups of funds. Each fund is considered a separate accounting entity with its own assets, liabilities, equity, revenue and expenses. The major fund groups and some divisions within the funds are described below, highlighting significant changes compared to the prior year. Appropriations: The approved total appropriations for both operating and capital expenditures for FY 2015-16 is 570,939,194. The total appropriations in FY 2015-16 for all City funds reflects a decrease of $73,006,906 or -11.33 percent as compared to the FY 2014-15 Amended Budget. The decrease is generally attributable to a reduction in capital improvement funding and fiscal transfers out of various funds. The total appropriated for the operating budget is $418,169,369, which reflects a decrease of $30,190,954, or -6.73 percent decrease, as compared to the FY 2014-15 Amended Budget. The overall decrease is generally attributable to a reduction in fiscal transfers out of various funds that are reflected as part of the XII Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 operating budget. When evaluated by category, the personnel and operating groups reflect an increase of 1.58 percent and 2.33 percent, respectively, when compared to the FY 2014-15 amended budget. The total appropriated for the Capital Improvement Budget is $152,769,825 which reflects a decrease of $42,815,952, or -21.89 percent, as compared to the FY 2014-15 Amended CIP Budget. The reduction is generally due to an overall reduction in capital funds available for the fiscal year. General Fund Expenditures: General Fund appropriations total $200,173,218, which reflects a decrease of $6,110,246 or -2.96 percent as compared to the FY 2014-15 Amended Budget. The decrease is related to a reduction in the amount of one-time funds available to be transferred out of the General Fund for capital and equipment- related items. When compared to the FY 2014-15 Amended Budget, the General Fund shows an overall reduction, in part due to the sales tax impacts and the approved reduction to the fiscal year budget. Resources: General Fund Resources: Major revenue sources for the General Fund are property tax, sales and use taxes, business license tax, utility franchise tax, licenses and permits, State motor vehicle in-lieu tax, and miscellaneous charges for services. Resources for the General Fund for FY 2015-16 totals $200,173,218 which reflects a decrease of $6,110,246 or -2.96 percent as compared to the FY 2014-15 Amended Budget. The General Fund revenue sources derived from taxes include: $68,946,500 in property taxes, $72,413,000 in sales and use taxes, and $10,675,000 in other taxes. The remainder of the resources for the General Fund is comprised of $27,535,800 in other revenue sources, $19,650,000 in beginning fund balance, and $952,918 in transfers. Department Budgets Below is a summary of significant changes to each department’s budget. The percentages shown below reflect the difference of each department’s budget by comparing the FY 2015-16 Adopted Budget to the FY 2014-15 Amended Budget. Most increases in department operating budgets can generally be attributed to the increases in healthcare costs and CalPERS employer rates, as well as “catch up” COLAs in both the Police and Fire Department budgets. XIII Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 Police: The operating budget for the Police Department is $88,996,412, which represents a 4.19 percent increase, as compared to the FY 2014-15 Amended Budget. No new positions were authorized for this department. As outlined previously, the 2 percent salary “catch up” for the Police group and the 3 percent salary “catch up” for the Police Supervisory group are reflected within the department’s budget. Additionally, increases in healthcare costs and CalPERS employer rates have impacted the Police Department budget. The Department’s sworn complement is authorized at 404 positions, the largest is department history. Fire: The operating budget for the Fire Department is $37,684,202, which is a 2.9 percent increase, as compared to the FY 2014-15 Amended Budget. No new positions were authorized for this department. As outlined previously, the 3 percent salary “catch up” amount is budgeted for applicable employees and is reflected within the Department’s budget. Additionally, increases in healthcare costs and CalPERS employer rates have impacted the Fire Department budget. Public Works: The operating budget for the Public Works Department is $111,506,150, which is a 1.5 percent decrease, as compared to the FY 2014-15 Amended Budget. Funding for this department comes from various sources, including the General Fund, Development Services Fund, Transportation Development Fund, Equipment Management Fund, enterprise funds, and other special revenue funds. No new positions were authorized for this department. The Public Works complement reflects the merger of Telecommunications staff into the Information Technology Division, resulting in a net decrease of 8 positions. Recreation and Parks: The operating budget for the Recreation and Parks Department is $19,378,208, which is a 1.74 percent decrease as compared to the FY 2014-15 Amended Budget. No new positions were authorized for this department. The decrease is appropriations can be attributed, in part, to reductions made to the department’s water budget as a result of the closing of the City’s 9 spray parks in summer 2015 as a result of the ongoing drought conditions. Rabobank Arena, Theater and Convention Center: The City contracts with AEG to manage the Rabobank Arena, Theater and Convention Center, the San Joaquin Community Hospital Ice Sports Center and the Bright House Networks Amphitheater. As part of the management agreement, AEG guarantees the City’s net loss for the facilities will not exceed $415,718 annually. The Bakersfield Condors hosted regular season games in the Arena. In addition, the Arena will host the CIF Boys State Wrestling Championships through at least 2020. The Amphitheater Concert Series XIV Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 continues to increase in popularity. Most recently, the City and AEG renewed the naming rights agreement for the Arena with Rabobank for an additional 10 year term. In addition, the American Hockey League (AHL) announced Bakersfield was awarded a franchise beginning in the 2015-16 season. Convention and Visitors Bureau (CVB): The budget for the CVB is $705,062 which represents a 3.09 percent increase, as compared to the FY 2014-15 Amended Budget. The funding source of the CVB’s budget is Transient Occupancy Tax Funds. As a division of the City Manager’s Office, the CVB continues to market the City as a preferred destination for conventions, sports events, meetings and leisure travel. No new positions were authorized for this division. Community Development: The operating budget for the Community Development Department is $10,106,080, which is a -22.7 percent decrease as compared to the FY 2014-15 Amended Budget. The FY 2014-15 budget included a one-time contribution to the Park 20th apartment project of $3 million which was reflected in the previous fiscal year’s Community Development operating budget, therefore, the year- over-year comparison show a notable decrease. However, this is due to the contribution and not a result of any other substantial funding reductions. Funding sources for the Community Development Department includes the General Fund, Development Services Fund and Housing and Urban Development (HUD) funds. No new positions were authorized for this division. Mayor’s Office: The operating budget for the Mayor’s Office is $167,414, which is a .28 percent increase as compared to the FY 2014-15 Amended Budget. The increase in the Mayor’s Office budget reflects general increases in CalPERS and healthcare costs for the Mayor’s Office employee. City Council: The operating budget for the City Council is $279,007, which is a 3.95 percent decrease as compared to the FY 2014-15 Amended Budget. The slight reduction is primarily due to a new methodology in calculating telephone rates and changes to elected healthcare coverage options. Executive: The operating budget for the Executive Department (City Manager’s Office, Human Resources, Information Technology, City Clerk and Risk Management) is $20,764,799, which is a 2.97 percent increase as compared to the FY 2014-15 Amended Budget. Funding for this department comes from various sources, including the General Fund, Equipment Management Fund, and Self-Insurance XV Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 Fund. A portion of the increase in the Executive Department is a result of the mid-year merger between the Telecommunications Division and the Information Technology Division, which resulting in 7 positions and the associated operating costs now being accounted for within the Executive Department. There is a corresponding decrease in the Public Works Department. No new positions were authorized for this department. City Attorney: The operating budget for the City Attorney’s Office is $3,582,251, which is a 2.24 percent decrease as compared to the FY 2014-15 Amended Budget. No new positions were authorized for this department. Financial Services: The operating budget for the Finance Department is $4,119,666 which is a .76 increase as compared to the FY 2014-15 Amended Budget. The adopted budget includes the accounting for the Successor Agency administrative budget of $285,000, as authorized under Assembly Bill 26. The Finance Department’s budget also includes accounting services provided to, and funded by, the Thomas Roads Improvement Program (TRIP). No new positions were authorized for this department. Enterprise Funds: Enterprise Funds account for business-like activities supported primarily by user charges, such as water and wastewater utilities, refuse, and the municipal airport. Water Resources – The operating budget for the Water Resources Department is $25,467,809 which is a 3.51 percent increase as compared to the FY 2014-15 Amended Budget. No new positions were authorized for this department. The Water Resources budget is comprised of two funds: x Agricultural Water Fund – The operating budget for the Agricultural Water Division is $4,678,047, which is a 2.95 percent increase as compared to the FY 2014-15 Amended Budget. x Domestic Water Fund – The operating budget for the Domestic Water Division is $20,789,762, which is a 3.64 percent increase as compared to the FY 2014-15 Amended Budget. There is no domestic water rate increase for FY 2015-16. Refuse Fund – The budget for the Solid Waste Division reflects a 4.8 percent rate increase for residential and commercial users. As approved, the refuse rate for a single-family residence will increase from $181.32 to $190.02 annually. The single XVI Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 family annual rate provides for curbside collection of trash, recycling items and green waste. Sewer Fund – The budget reflects 2.4 percent increase to the residential and commercial sewer user rate increases for FY 2015-16. Residential customers will see rates increase from $205 to $210 annually. In addition to the rate increase, commercial users will be subject to the second year of a five year phase-in of new surcharge rates. The sewer connection fee per single-family household is currently $4,000. There is no rate increase for FY 2015-16. These fees are paid upon application for a building permit or permit to connect an existing building to the City sewer system. Internal Service Funds: These funds account for services provided to City departments to support operations with vehicles, telecommunications equipment, computers, and liability, property and Workers’ Compensation insurance. Equipment Management Fund – The Equipment Management Fund provides for funding of vehicles, telecommunications equipment, computers, and copier equipment. Rates charged for equipment within the Equipment Management Fund are based on actual costs for depreciation plus an estimated inflationary replacement cost, improvements, and replacement, and are billed to departments on a monthly basis. Fleet Division – The Fleet Division has budgeted for approximately $12.9 million in vehicle and equipment replacement. Determination of equipment identified for replacement is developed through an extensive analysis by the Fleet Division, in consultation with the individual departments and the Budget Team. Information Technology Division – The IT Division is responsible for the acquisition, replacement, maintenance and operations of the City’s entire communications infrastructure, including computers, phones, cell phones, radios and other network-based equipment. The IT Division has budgeted approximately $1.42 million to replace certain network and computer equipment in FY 2015-16. The Telecommunications Division recently merged with the IT Division to provide a streamlined, integrated division to coordinate all communications related activities throughout the organization. The division is leading many Citywide technology initiatives, including the ongoing operations of the Bakersfield Mobile smartphone reporting application, the redesign of the City web site and XVII Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 the implementation of the a citywide voice over internet protocol phone system. Self-Insurance Fund – The Self-Insurance Fund provides a self-funded program for general liability and Workers’ Compensation insurance. Rates charged for Workers’ Compensation insurance are based on an actuarial report which reflects changes in the workers’ compensation program due to adverse loss development, as well as increasing industry loss trends and related court decisions. Rates charged for liability and property insurance are based on the premiums paid by the City. Additionally, excess insurance is purchased as a member of the Authority for California Cities for Excess Liability (ACCEL). For FY 2015-16, the Risk Management Division’s budget is $10,154,716, which represents a 2.61 percent increase, as compared to the FY 2014-15 Amended Budget. The Risk Management Division has allocated $12,000 to continue a citywide analysis on improving safety in the workplace. The goal of the program is to increase preventative workplace safety measures and decrease the severity and frequency of workers’ compensation claims. Special Revenue Funds: Special Revenue Funds account for the proceeds of specific revenue sources that are restricted to expenditures for specific purposes. Examples are Community Development Block Grant (CDBG), Gas Tax, Federal Transportation Funds and the Transient Occupancy Tax Fund. HUD Entitlements – Community Development Block Grant (CDBG) and HOME Investment Partnership funds come from the Federal Government Department of Housing and Urban Development (HUD) for the elimination of slums and blight, development of affordable housing and the creation of jobs. The City’s allocation of CDBG funds and HOME Investment Partnership funds is budgeted in the amount of $3,198,138 and $1,004,842 respectively, which represents a very minor decrease to each allocation when compared to the current year. CDBG funds are budgeted for the following infrastructure and facilities projects for FY 2015-16: x Home Access Rehabilitation x Bakersfield Senior Center Facilities Improvements x Community Action Partnership of Kern Solar Improvements (Dependent on allocation of matching County funds) x Madison Area Curb, Gutter, Sidewalk, Reconstruction x Oleander Area Curb, Gutter, Sidewalk, Reconstruction x Union/Brundage Area Phase II Curb, Gutter, Sidewalk, Reconstruction x E California Area Curb, Gutter, Sidewalk, Reconstruction XVIII Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 In addition to the aforementioned projects, a contribution to the Bakersfield Senior Center in the amount of $85,000 and $100,000 to contract for fair housing services is included within the CDBG budget. Transient Occupancy Tax Fund – The Transient Occupancy Tax Fund was established in July 1998 to account for the general revenues provided by a 12 percent room tax (M.C. 3.40) and the operation and debt related to the Rabobank Arena, Theater and Convention Center, Bright House Networks Amphitheater and San Joaquin Community Hospital Ice Sports Center. The Convention and Visitors Bureau (CVB) staffed by City employees who report to the City Manager’s Office is funded with transient occupancy taxes. Any available Transient Lodging Tax funds, after taking into account the City’s long term commitments for Rabobank Arena, Ice Sports Center, and CVB are transferred to the City’s Capital Improvement Program budget for projects. Capital Improvement Program (CIP) The Capital Improvement Program (CIP) provides planning for the City of Bakersfield’s infrastructure over a five-year planning period. Revenue sources identified within the CIP may be from grants, taxes, user fees, bond issues, transfers from other funds, or assessments. Approved CIP projects for FY 2015-16 continue to be focused on TRIP and road projects. Limited discretionary capital funding is allocated to local street maintenance (non-TRIP), maintenance at City facilities and park improvements. Project Highlights: Thomas Roads Improvement Program (TRIP) Projects TRIP Projects comprise 81% of the total FY 2015-16 Capital Improvement Budget. The amount appropriated for TRIP Projects totals $123,395,423. This is includes $72,500,871 in federal earmark funds and $50,894,552 of local funding. Local funding is comprised of gas tax revenues, utility surcharge revenue, traffic impact fees, and funds from the $40 million contribution the County made to the City last year for the TRIP projects. There are multiple TRIP projects funded in FY 2015-16. x 24th Street Improvement Project - Federal funding of $7,620,850, and local funding of $28,502,296 which includes County-contribution funding of $24,500,000 is appropriated for right-of-way acquisition and construction for this project. This project widens 24th Street from SR-99 to Oak Street to eight lanes, Oak Street to D Street to six lanes, and the 23rd Street/ 24th Street Couplet to four lanes in each direction. XIX Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 x Centennial Corridor – Kern River Bridges - Federal funding of $40,786,212, and local funding of $16,372 is appropriated for this project. This project provides for the construction of both northbound and southbound Centennial Corridor bridges over the Kern River and over Truxtun Avenue. This project is the first construction package for the Centennial Corridor Project and by accelerating construction, the final portion of the SAEFTEA-LU Centennial Earmark can be encumbered and protected. x Centennial Corridor – Design and Utility Relocation - Initial funding for the advanced preliminary engineering for the Centennial Corridor was previously programmed in FY 2014-15. Additional federal funding in the amount of $4,073,809 is appropriated in FY 2015-16 for the Centennial Corridor design work. In addition, $20,020,000 of federal funds is appropriated for utility relocations. x PG&E Retaining Wall at Westside Parkway - $250,000 is appropriated for the construction of a retaining wall that is needed to facilitate the relocation of two PG&E towers that are in conflict with the construction of the Kern River Bridges. x Truxtun Avenue Widening -Local funding of $3,950,000 is appropriated for right- of-way acquisitions and construction to widen Truxtun Avenue to three lanes in each direction from Empire Drive to approximately 600 feet east of Oak Street. The purpose of the project is to eliminate an area of increased traffic congestion that has arisen since the opening of the Westside Parkway. The project includes a retaining wall beneath the SR-99 bridge, as well as the lengthening of the box culvert for the Carrier Canal. x Various TRIP Projects (Programming of Remaining Local Match Requirements) - The FY 2015-16 CIP budget includes the remaining local match funding needed for the construction phase for two TRIP projects. The local match funding for these two projects was to be programmed over two years, commencing in FY 2014-15. The amounts appropriated in FY 2015-16 programs the remaining local match requirements as follows: x Beltway Operational Improvements: $653,428 x Westside Parkway Operational Improvements: $976,500 Facility Improvements Funding for facility improvement projects are derived from multiple funding sources, which are noted for each project. Projects approved for FY 2015-16 include: x Modular Building Replacement Mt. Vernon Green Waste Facility -This $380,000 project, using refuse enterprise funds, will replace the existing modular buildings at the Facility. The existing two modular buildings currently used as offices, training rooms, break rooms, and locker rooms are 30 years old and in need of major repairs. The buildings were acquired as used units, and have damage from pests and rodents. The two units total 2,400 square feet in aggregate. XX Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 Approximately 30% of the cost will be funded by Kern County pursuant to the existing Green Waste Agreement. x Rabobank Arena/Convention Center Improvements - o Replace Ice Chiller at Rabobank Arena - This project sets aside $250,000 each year for three years to fund replacement of the ice chiller at Rabobank Arena, which is estimated to cost $750,000. The emergency repairs completed to the original equipment in FY 2013-14 are estimated to last an additional 3-7 years. o Rabobank Arena Miscellaneous Improvements - This $100,000 project will fund any urgent or emergency fixed plant or facility item that may have a catastrophic failure during the fiscal year. Examples include: A/C chiller, ice making compressor, HVAC fan or motor, fire sprinklers, plumbing leak, etc. The five-year CIP plan programs $100,000 each year for various improvements. Park Facility Improvements Funding for park facility improvements includes Capital Outlay and Park Improvement funds. Projects approved for FY 2015-16 include: x Mesa Marin Phase II - $750,000 of Park Improvement funds is appropriated for FY 2015-16. Prior year budgets allocated $3.7 million to the Mesa Marin Phase II project. Total project funding will reach $4.45. This project provides for construction of two additional softball fields, tot lots, restroom, parking lot expansion, shade structure, dog park, and walkway amenities. Additional features, such as a splash pad, may be added as funding allows. x Sports Village Phase III - $1,700,000 of Park Improvement funds is appropriated for Sports Village Phase III. Prior year budgets allocated $5.75 million to the project. Total project funding will reach $7.45 million upon approval of this additional funding. Phase III improvements will construct the stadium field, parking areas, tot lot, restroom, and passive park and walkway amenities. The project will also include the expansion of the lake and interior roadways, which will connect to Taft Highway. x McMurtrey Slide Rehab -This project received an initial $150,000 appropriation through the Park Improvement Fund (PIF) in FY 2014-15. A cost estimate of $686,000, would provide for the replacement of the slides, repairs of the stairs and grates, and repair of worn structure bases. Staff proposes an additional $570,000 request through PIF to combine with remaining $120,000 from the initial appropriation. x Bill Park Greens Playground Rehab - The equipment has passed its useful life and has little play value as compared to modern standards. The new playground will include rubberized surfacing, provide ADA accessibility and inclusionary play components. Total cost of the project is $375,000. XXI Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 x Coral Keys Park Playground Rehab - The equipment has passed its useful life and has little play value as compared to modern standards. The new playground will include rubberized surfacing, provide ADA accessibility and inclusionary play components. Total cost for the project is $341,000. Sanitary Sewer and Storm Drain Improvements All Capital Projects within this section are funded with sewer enterprise funds. x Operation and Energy Conservation - This project programs $2,500,000 in aggregate for operational and energy conservation improvements for both Treatment Plants for FY 2015-16. This project will be phased over multiple years for a total anticipated cost of $5,000,000. x Plant 2 and Plant 3 Miscellaneous Improvements - This project allocates $275,000 to each Plant for improvements for a total of $550,000. Continuous treatment of wastewater year-round causes wastewater treatment facilities to wear down. Clarifiers, headworks, digesters, pump stations, trickling filters, various buildings, equipment, pipes and other structures are all subject to erosion, corrosion, daily operational wear-and-tear, breakdowns and general failures. These projects will make it possible to do periodic, mostly unforeseen, capital improvements to the wastewater treatment facilities, prevent interruptions of treatment, and make the facilities functional, efficient and safe. x Rehabilitation Trickling Pump Station - This $200,000 project will provide for upgrades to the four concrete support pads along with major rehabilitation of the associated two transfer pumps and two recirculation pumps. The pumps have been in continuous use since their installation in 1999. x Secondary Effluent Reuse - This $400,000 project will provide secondary effluent for the reuse at the septage/grease receiving station and for general plant cleaning. This project will provide approximately 50% to 70% monthly savings on current water usage and charges. x Consultant Study/Electrical Inspection at Wastewater Treatment Plant No. 3 - This $150,000 project will provide a detailed electrical inspection at Plant 3 to identify electrical components that have sustained damage from hazardous gases. x Odor Control Blowers Rehabilitation - This $100,000 project will provide for the major rehabilitation of odor control blowers to ensure that the blowers continue to adequately remove hazardous gases from Plant 3’s buildings and surrounding area. x Rehabilitation of Aeration Basin - This $100,000 project will rehabilitate a malfunctioning aeration basin. Rehabilitation includes grit removal, along with pump, mixer, and diffuser replacement. XXII Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 x Sewer Lift and Storm Pump Station at Various Locations - This $1,000,000 multi-year project will fund major improvements to the City’s aging sewer lift and storm pump stations. A 5-year, $1 million annually, plan was developed to identify priority locations and improvements needed. Besides constant, costly repairs and temporary fixes to the various stations, major improvements are needed for employee safety and to comply with current standards. Additionally, this project will fund both emergency generators needed for the lift stations and SCADA monitoring systems. A study by an independent safety company noted areas of concern throughout the system. Improvements will include the latest technologies and expansion of the control and monitoring system to better manage the stations. x Sewer Lift Station Rehabilitation at Alfred Harrell Highway/Lake Ming Road and at Magdalena Avenue West of South H Street - This $634,000 project will retrofit two lift stations at the two project sites. The retrofit will include new pre-rotation basins with new pumps to improve the efficiency and eliminate costly ongoing maintenance. x Sewer Lift Station Rehabilitation at White Lane and Buena Vista Road - This $782,000 project will rehabilitate this lift station to meet flow demands. The existing lift station at White Lane and Buena Vista Road has a current active wet well and a spare inactive dry well. The current active wet well is nearing maximum flow capacity. The future flow from the West Ming Development will also go to this lift station, further increasing flow. This project will convert the spare dry well to an active wet well in order to meet all future flow demands. Street Improvements Funding for street improvement projects are derived from multiple funding sources, which are noted for each project. Projects approved for FY 2015-16 include: x Pavement Rehabilitation - These pavement rehabilitation projects will also include improvements to the curb return access ramps to meet current ADA standards. In addition, staff will review all road segments for potential bike lane modifications. o Ashe Road from Ming Avenue to Stockdale Highway - This $1,865,000 project will rehabilitate the pavement along this road segment. Funding for this project includes $1,552,782 of federal funds with Capital Outlay funds providing the $312,218 local match requirement. o Brundage Lane from Union Avenue to Washington Street - This $2,528,300 project will rehabilitate the pavement along this road segment. Funding for this project includes $2,114,468 of federal funds with Capital Outlay funds providing the $413,832 local match requirement. o Wilson Road from Wible Road to South H Street - This $1,315,000 project will rehabilitate the pavement along this road segment. Funding for this project includes $1,094,796 of federal funds with Capital Outlay funds providing the $220,204 local match requirement. XXIII Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 o Sidewalk Improvements near Perimeter of Frank West Elementary School - This $312,000 project includes installing accessible ramps and sidewalks at Frank West Elementary school. The sidewalk improvements include the perimeter of the school and adjoining Wilson Park. This project is 100% federally funded. o Resurfacing Various Streets - This $5,000,000 project will continue the City Council priority goal to fund street rehabilitation and resurfacing. Funds will be used to repave and resurface asphalt pavement on City streets. Construction will be performed by City staff. x Reconstruction Areas - Four select areas within the CDBG-eligible areas are scheduled to be reconstructed during FY 2015-16. The primary goal for these projects is to improve safety for pedestrians and vehicles by constructing storm drain facilities, such as curb and gutter, catch basins, outlet structure, cross gutters and new road pavement, where needed. The four areas are as follows: o East California Reconstruction Area - This $365,272 project reconstructs select areas within the area bounded by East California Avenue, Brundage Lane, Union Avenue and Collins Way. o Oleander Reconstruction Area - This $500,000 project reconstructs select areas within the area bounded by Verde Street, California Avenue, A Street, and Chester Avenue. o Madison Drive Reconstruction Area - This $300,000 project reconstructs selected areas within the area bounded by Madison Drive, Cottonwood Road, Casa Loma Drive, and Brooks Street. o Union/Brundage Reconstruction Area - This $605,860 project reconstructs select areas within the area bounded by Brundage Lane, Union Avenue, 4TH Street and the Kern Island Canal. x New Traffic Signals - The FY 2015-16 budget includes the installation of two predominantly federally funded traffic signals. Both projects include the installation of interconnect which will link both signals to the Traffic Operations Center. This will improve signal timing, thereby reducing traffic congestion and vehicle emissions. The two signal projects are as follows: o Traffic Signal, Intersection of Snow Road and Jewetta Avenue - The total budget for this project is $272,700 (federal funding of $223,538 with $49,162 of Capital Outlay funds providing the local match requirement). o Traffic Signal, Intersection of Snow Road and Norris Road - The total budget for this project is $360,400 (federal funding of $298,170 with $62,230 of Capital Outlay funds providing the local match requirement). x Signal Modification – o Traffic Signal Interconnect on Stockdale Highway - This $507,000 project upgrades and expands the City’s signal communication network by installing a fiber cable connection of the City signals on Stockdale Highway between Coffee Road and Allen Road. This will allow the signals to be monitored from the City’s Traffic Operation Center, which aids in improving signal timing to reduce traffic congestion and reduce vehicle XXIV Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 emissions. Funding for this project includes $448,847 of federal funds with $58,153 of Capital Outlay funds providing the local match requirement. x Street Improvements - o Street Improvement on McCutchen Road - This project will construct a missing street segment along this roadway, leading to the Sports Village. A majority of the project qualifies for TDF funding ($244,670) and is budgeted in FY 2015-16. The balance of the funds will be realized from projected savings on the Hosking Avenue Interchange Project. o Street Improvement on Panama Lane - This $953,000 project funded by TDF, will construct an additional eastbound travel lane with shoulders. This project will also include a signal modification. The project will improve traffic flow along this road segment. o Street Improvement on Wible Road South of Hosking Avenue -This $116,900 project funded by TDF, will construct a second southbound lane, 600 feet in length. This southbound lane will connect to a fully developed street south of this segment. Construction of this lane will relieve congestion at the intersection of Wible Road and Hosking Avenue. Water Improvements Significant projects for the Water Resources Department, all funded within the Agricultural and Domestic Water Fund, include: x Well Column Extensions - Column extensions are necessary to lower the pump bowls in the wells to maintain a minimum of 60 feet of groundwater over the pump bowls. These retrofits are needed due to declining groundwater levels and total costs are $200,000. x Service Connection Replacement Program - As the system continues to age, multiple leaks have been encountered to the service connections. Making the replacements early reduces the costs of removing and replacing sidewalks, pavement or other infrastructure in the area. Over the past few years we have averaged approximately 160 to 200 service connection replacements per year on the system. The project will cost $600,000. x Water Main Extensions -This $450,000 project is for new water main extensions that are required to loop the City’s domestic water system so that water can flow more efficiently. By looping the system, multiple sources of water are available for parcels and adequate pressures are achieved. A minor portion of funds will be reserved to reimburse developers for over-sizing water mains for the benefit of the City. x Wellhead Facilities Upgrades -Several projects are required to improve water production and treatment operations at various well sites within the system for a cost of $300,000. The granular activated carbon treatment system will be XXV Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 replaced at two locations. New flow meters on well discharge lines will be installed to provide more accurate flow measurements. x Pump Station Upgrades -Upgrades to the City’s older well pumps and motors are planned as part of this $400,000 project. The older oil-lubricated pumps must be replaced with water lubricated pumps. The plan includes replacing the old motors with new energy efficient motors. Five well pumps and motors will be replaced next fiscal year. Notable Miscellaneous Improvements x ADA Transition Plan - The City is currently in the process of updating the ADA transition plan. This multi-year project will fund priority ADA improvements as identified in the ADA Transition Plan. The five-year CIP plan programs $150,000 each year commencing in FY 2015-16. x Bridge Deck Improvements at Various Locations - This $200,000 project will construct improvements for specific bridges to meet Caltrans’ recommendations as documented within Caltrans’ bridge inspection reports. Caltrans’ inspection reports recommended methacrylate treatment for several bridge decks to protect the concrete on the deck. The bridges to be treated are located at: Gosford Road over the Kern River Canal; Haley Street over the East Side Canal; Stockdale Highway over the Cross Valley Canal; Stockdale Highway at the Kern River; and Service Road North of 14th Street at Chester Avenue. x Replacement of Autoscope and Vehicle Detection Cameras - The approved budget includes $90,000 for the first year of funding for this multi-year project. This planned project will replace the existing vehicle detection systems at 32 signalized intersections with an updated system. The existing 2020 autoscope camera computers and vehicle detection cameras no longer have parts, service, or software support from the manufacturer. This may result in traffic signal detection failure. This project will be phased over a three-year period with $180,000 programmed in the five-year CIP plan for FY’s 2016-17 and 2017-18. Summary The FY 2015-16 Budget is unfortunately much more constrained when compared to the past few fiscal years. The economic uncertainties constrict the City’s ability to add new positions or proceed with many needed capital improvement projects. The slowdown in local oil activity, along with the drought has created many economic uncertainties which we must continue to monitor. Notwithstanding the last minute cutbacks to the budget, staff may need to make further adjustments as the year moves forward and additional revenue data is available. XXVI Honorable Mayor and City Council FY 2015-16 Adopted Budget - Letter of Transmittal July 1, 2015 Acknowledgements The FY 2015-16 Adopted Budget was a culmination of the dedicated team of department heads, budget managers, division managers and staff throughout the organization who are involved in the preparation of the City’s financial plan for the upcoming fiscal year. Thanks go to the Budget Team for their valuable input and feedback during the process: Assistant City Manager Chris Huot led this year’s effort and was assisted by Finance Director Nelson Smith, Assistant Finance Director Sandra Jimenez, Assistant City Manager Steve Teglia, Administrative Analyst III Chris Gerry, Management Assistant Caleb Blaschke, Assistant Public Works Director Ted Wright, and Human Resources Manager Christi Tenter. Finally, my continued appreciation to the Mayor and City Council for your leadership and direction in the budget process and throughout the year. XXVII XXVIII The mission of the Employee Incentive Team is to facilitate City excellence by focusing on the following: • Promoting the recognition of employee excellence and; • Fostering a positive work environment that values every employee and; • Encouraging creativity and innovation and; • Acting as the conduit for enhancing City-wide networking opportunities and; • Fostering positive relationships utilizing a City-wide team philosophy Programs Offered Through Employee Incentive Team: Service Awards: 137 presented in 2014; High Five: 693 submitted in 2014 Bright Ideas: submitted in 2014 Excellence in Action / Extra Mile Award; Employee Bingo; Soar to Success Program; Employee Appreciation Breakfast Employee IncenƟve TeamEmployee IncenƟve TeamEmployee IncenƟve Team 2015 CITY EMPLOYEE APPRECIATION BREAKFAST May 7th was the City of Bakersfield Employee Appreciation Breakfast. Recognition was made during Public Service Recognition Week to honor all of our Public employees. 2014 Excellence in Action Awards The Excellence in Action Awards, Extra Mile Award and Shining Team Achievement Recognition Award (S.T.A.R.) are components of the Employee Incentive Program. The program was created, and continues, to recognize and reward employees who exhibit excellent job performance in support of City and department goals. Recognition is provided to employees who meet program criteria and exemplify one or more of the following traits; excellent customer service, leadership, interpersonal skills, innovation, process improvement, high level of performance or going above-and-beyond the scope of their regular duties. Employee Engagement The Employee Incentive Team continued the Soar to Success program with sponsoring multiple events which promoted personal development, citywide goals, events and wellness. The Employee Incentive Team, along with Risk and HR, developed a schedule of regular employee activities, training opportunities and wellness sessions. Each month employees were provided with information to participate in activities, training sessions and charitable opportunities that assist staff in prioritizing their journey to Success. The Team promoted charitable drives to benefit and raise awareness for local schools, the American Heart Association, and Links for Life. XXIX Recreation Administratio Recreation & Parks Domestic Agricultural Water Resources Solid Waste Streets GenSvcs. Engineerin Administratio Public Works Suppression Safety Administration Fire Support Services Investigations Operations Headquarters Police Treasury Accounting Finance Boards andCommissions Citizens of Bakersfield Mayor FY 2015-2016 Organizational Chart Community Development Parks Administration Domestic Agricultural Water Resources Equipment Streets General Svcs. Engineering TRIP Administration Public Works Suppression FirePolice Treasury Administration Finance City ManagerCity Attorney Boards andCommissions Citizens of Bakersfield City Council Wastewater Solid Waste Legal Council City Clerk Information TechnologyHuman Resources Convention & Visitors Bureau Assistant City Manager Risk Management Assistant City Manager Executive Staff: Administrative Analyst III Management Assistant Animal Control Purchasing Planning Building Economic Development XXX Budget Summaries LIST OF EXHIBITS Resources and Appropriations – General Fund................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................9 General Fund Budget Chart................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................10 Resources and Appropriations – Operating Budget – All Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................11 Operating Budget – All Funds Charts................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................12 Operating Fund Distribution................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................13 Operating Fund Distribution Charts................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................13 Resources and Appropriations – All Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................15 Resources – All Funds Chart................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................16 Appropriations – All Funds Chart................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................16 Departmental Appropriations by Fund................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................17 General Fund – Appropriations by Department................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................19 Financial Summary – All Funds................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................21 Estimated Balances – June 30, 2015................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................24 Interfund Transfers – Summary................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................26 Interfund Transfers – Detail................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................27 Note: Additional information is provided in the Appendices section of this document 1 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 GENERAL BACKGROUND History Bakersfield was settled in 1858 by a handful of families who had trekked northward through the EL Tejon Pass seeking home sites rather than gold. The town was named by an early settler, Colonel Thomas Baker, who invited the weary travelers through the valley to rest overnight. These travelers would plan in advance to meet and rest in Colonel Baker’s “field”. Baker formally laid out the town in 1869, and within two years the city had a telegraph office, two stores, a newspaper, two boarding houses, one doctor, a wagon shop, one attorney, a saloon, and fifty school pupils. The Rabobank Arena, Theater and Convention Center, as well as the community park, rests on part of Colonel Baker’s original field. The City of Bakersfield was first incorporated in 1873, and in the same year, the County seat was moved from the booming little town of Havilah to Bakersfield. Three years later, the town decided to disincorporate. It was not until 1898 that the community incorporated again. In 1910, the City of Kern, formerly the Town of Sumner (East Bakersfield), annexed to the City of Bakersfield. Government In 1915, the citizens of the City adopted a charter calling for the city to operate under the council-manager form of government. This charter provides that the governing body of the city shall be the City Council composed of seven members, one to be elected from each of the seven wards of the city for four-year, overlapping terms, with a Mayor elected from the Council. In 1957, the charter was amended to elect a Mayor at large. Bakersfield was one of the first cities in the United States to adopt the council-manager form of government. This type of government provides that the City Council adopts ordinances; appoints members of various committees, boards, and commissions; and, establishes general policies for the City. Final determination of all City policies rests with the seven members of the City Council. The Council also appoints a city manager to implement Council policies. Bakersfield offers a full range of City services including: Fire and Police Protection Streets and Infrastructure Maintenance Planning and Community Development Parks and Recreation Services Water Utility Municipal Airpark - General Aviation Refuse Collection Wastewater Treatment This document includes the financial activities of the City, the Successor Agency, and the Public Financing Authority. Location The City of Bakersfield, population 369,505 (as of January 1, 2015) is located approximately 116 miles north of Los Angeles in the southern San Joaquin Valley. Major highways, including Interstate 5 and State Route 99, link the City with a major trade corridor. Other 2 major cities and attractions nearby to Bakersfield are: Las Vegas (284 miles), Sacramento (281 miles), San Diego (235 miles), San Francisco (286 miles), Santa Barbara (151 miles), Sequoia National Park (129 miles), and Yosemite National Park (190 miles). Bakersfield is the regional center for industry, government, transportation, retail trade, medical services and oil field operations. Major manufacturing activities include iron and steel fabrication, plastic foam products, food products, petroleum refining, and textiles. As the County seat, it is the location of many county, state and federal offices. Quality of Life Bakersfield offers a wide variety of amenities to its residents and visitors, with 125 K-12 schools, Bakersfield College , and California State University at Bakersfield. Rabobank Arena is the largest convention center complex in the San Joaquin Valley and is home to many entertainment and special events, including: rodeos, Bakersfield Blaze (Baseball), and Bakersfield Condors (Hockey). The City maintains sixty (59) parks, for a total of 568 acres, and offers year-round recreation with boating, white water rafting, fishing, hiking, golf, camping, water skiing, and skydiving. For those looking to travel to and from , there are several options such as Meadows Field (airport), AMTRAK (train), and GreyHound (bus). There are four (4) movie theaters, numerous restaurants, and seven (7) public golf courses. Cultural activities include museums, music festivals, theaters and heritage festivals. FACTORS AFFECTING FINANCIAL CONDITION Long Term Financial Planning – The City of Bakersfield continues to look forward to our long-term financial and operating needs. The recent expansion of our Wastewater Treatment Plant on the west side of town will provide capacity for any future growth for many years. The City continues to monitor departmental needs for satellite storage and staging areas for Public Works and Parks operations. As the City continues to grow both in population and in geographic area, we must continuously evaluate opportunities to become more efficient and effective in our efforts to serve our community. Accounting System and Internal Controls – The City's accounting system is organized and operated on a fund basis. Each fund is a distinct self-balancing accounting entity. The City's accounting records for general governmental operations are maintained on a modified accrual basis, whereby revenues are recognized when measurable and available and expenditures are recognized when materials and services are received. Accounting records for the enterprise and internal services funds are recorded on an accrual basis, whereby revenues are recognized when earned and expenses are recognized when incurred. In developing and evaluating the City's accounting system, consideration is given to the adequacy of internal accounting controls. Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding: (1) the safeguarding of assets against loss from unauthorized use or disposition and (2) the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that: (a) the cost of a control should not exceed the benefits likely to be derived and (b) the evaluation of costs and benefits requires estimates and judgments by management. All internal control evaluations occur within the above framework. We believe that the City's internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. However, the City recognizes that even sound internal controls have their inherent limitations. Internal controls are reviewed to ensure that the City’s operating policies and procedures are being adhered to and that the controls are adequate to ensure accurate and reliable financial reporting and to safeguard the City’s assets. 3 Balanced Budget – The City of Bakersfield annually adopts a balanced budget on a fiscal year basis. A balanced budget means there are sufficient revenues and unreserved fund balances appropriated to fund all City of Bakersfield Operating, Capital Improvement, Debt Services and Interfund Transfers for the fiscal year beginning July 1 and ending June 30. Fund Balance – Uncommitted resources are available for spending at the government’s discretion (unreserved fund balance). The focus of the City of ’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of ’s financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. Reserved Fund Balance – The remainder of fund balance is “reserved” to indicate that it is not available for new spending because it has already been committed: 1) to liquidated contracts and purchase orders of the prior period; 2) to be set aside as a cash basis reserve; 3) to pay debt service; or, 4) for a variety of other restricted purposes. Supplemental Budgetary Information – Through the budget process the City Council sets the direction of the City, allocates its resources and establishes its priorities. The annual budget assures the efficient and effective use of the City’s economic resources, as well as establishing that the highest priority objectives are accomplished. Budgets are adopted for all governmental fund types and are prepared on a basis consistent with Generally Accepted Accounting Principles (GAAP). The annual budget serves from July 1 to June 30, and is a vehicle that accurately and openly communicates these priorities to the community, businesses, vendors, employees and other public agencies. Additionally, it establishes the foundation of effective financial planning by providing resource planning, performance measures and controls that permit the evaluation and adjustment of the City’s performance. The City’s budget is prepared and based on four expenditure categories: personnel, supplies and services, minor capital outlay, and capital improvement programs. The first three listed are considered operational in nature and known as recurring costs. Capital Improvement Projects are asset acquisition, facilities, systems and infrastructure improvement, typically over $50,000, and/or those items “outside” of the normal operational budget. These are known as one-time costs or significant non-routine capital expenditures. FUND STRUCTURE The City collects and records revenue and expenditures within Governmental Activities and Business-Type Activities. Governmental Activities – Most of the City’s basic services are reported in this category, including General Government, Police, Fire, Public Works, Parks, Recreation, and Community Development. These activities are generally financed by property and sales taxes, user fees, interest income, franchise fees, and state and federal shared revenues and grants. Business-Type Activities – The City charges a fee to customers to cover all or most of the cost of certain services it provides. The City’s Water system, Wastewater system, Refuse Collection system,Municipal Airport , and Off-Street Parking activities are reported in this category. The Governmental Funds include the General Fund, Special Revenue, Debt Service and 4 Capital Projects funds. All funding sources are kept separate for both reporting and use of the money. The General Fund is where most City services are funded that are not required to be segregated. State law and bond covenants require some funds to be established. However, management establishes many other funds to help it control and manage money for particular purposes, or to show that it is meeting legal responsibilities for using certain taxes, grants, and other money. Governmental Funds – Most of the City’s basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year-end that are available for spending. These funds are reported using an accounting method called modified-accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. The Governmental fund statements provide a detailed short-term view of the City’s general government operations and the basic services it provides. Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City’s programs. Proprietary Funds – When the City charges customers for the services it provides, whether to outside customers or to other units of the City, these services are generally reported in Proprietary funds. Proprietary funds are reported in the same way that all activities are reported in the Statement of Net Assets and the Statement of Revenues, Expenses and Charges in Fund Net Assets. In fact, the City’s Enterprise Funds are the same as the Business-Type activities reported in the Government-wide statements, but provide more detail and additional information such as cash flows, for Proprietary funds. The City uses Internal Service Funds (the other component of Proprietary funds) to report activities that provide supplies and services for the City’s other programs and activities—such as the City’s Self-Insurance and Equipment Management Funds. Fiduciary Funds – The City is the trustee, or fiduciary, for certain funds held on behalf of various third parties. The City’s fiduciary activities are reported in separate Statements of Fiduciary Net Assets. The City excludes these activities from its other financial statements because the City cannot use these assets to finance its operations. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes. Budget Process – The budget process begins as a team effort in January of each year, starting with an annual strategic planning meeting called the Budget Kickoff. Individual departments then use projected revenue assumptions based on trend analysis data from the past three years, current economic circumstances, including impacts of the State budget, and other external factors to recommend the next fiscal year’s objectives. The City Manager’s Office and the Finance Department review all budget proposals and revenue assumptions as well as all current financial obligations before preparing the document that is proposed to the City Council. The City Council reviews the Proposed Budget through a series of public workshops and meetings, and the final adoption of the budget is normally scheduled for the second City Council meeting in June. Budgetary Controls –The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City Council. Project length financial plans are adopted for the capital projects funds. The level of budgetary control is established at the fund level. The City also maintains an encumbrance accounting system as one technique of accomplishing budgetary control. Unencumbered amounts lapse at year end. However, encumbrances and certain capital projects are re-appropriated as part of the following year's budget.The FY 2015-16 City of Bakersfield appropriation limit established as required by state statute is $345,718,719. The City’s appropriations which are subject to the limit total are $151,693,600. Therefore, the proposed appropriations are significantly below the maximum limit allowed by State law. 5 Fee and Service Charge Revenue/Cost Comparison System – The City of Bakersfield maintains a fee and service charge revenue/cost comparison system for the recovery of costs reasonably borne in providing regulation, products, or services as enumerated in Section 3.70.030 of the Bakersfield Municipal Code. The intent of the City Council for the above purpose is to establish a “fee for service” system. Fees and charges are effectuated through the City Council’s adoption of annual resolution to ensure that fees are adjusted appropriately to recover the costs of providing regulation, products, or services. Cash Management – The City maintains a cash and investment pool that is available for use by all funds, except the Fire Pension Trust Fund. Each fund type's portion of this pool is displayed on the combined balance sheet as cash and short-term investments. The deposits and investments of the fire pension trust fund are held separately from other City funds. Cash Basis Reserve – The City budget provides for a cash basis reserve in order to finance operations between July 1 and the date of receipt of the first installment of property taxes. The cash basis reserve also provides short-term interfund loans for funds on a reimbursable basis. Investment Policy – The City Council has adopted an investment policy with a goal to minimize credit and market risks while maintaining a competitive yield on its portfolio. The City is also governed by State statutes authorizing the City to invest in bonds or other evidences of indebtedness of the U. S. Government or any of its agencies and instrumentalities, repurchase agreements, and banker’s acceptances. The pension trust investments are administered separately under Municipal Code Section 2.92, which is within state guidelines. The City applies Governmental Accounting Standards Board Statement Number 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools. This statement generally requires that investments be reported at their fair market value and that all changes in fair value be reflected in income of the period in which they occur. Statutes authorize the City to invest in obligations of the U.S. Treasury, agencies and instrumentalities, commercial paper, bankers’ acceptances, repurchase agreements, money market funds and the State Treasurer’s investment pool. The City’s Pension Trust Fund is also authorized to invest in corporate bonds rated A or better by a national rating system generally recognized and used by banks and investment brokers in the . Investments are comprised of obligations of the U.S. Treasury, agencies and instrumentalities, cash, time certificates of deposit, mutual funds, bankers’ acceptances, money market accounts and deposits in the State of California Local Agency Investment Fund (LAIF), and are stated at fair value. The fair value of the City’s position in LAIF approximates the value of the pool shares. The LAIF has oversight by the Local Investment Advisory Board. The LAIF Board consists of five members as designated by Statute. The Chairman is the State Treasurer, or his designated representative. Two members qualified by training and experience in the field of investment of finance, and two members who are treasurer’s, finance or fiscal officers, or business managers employed by any County, City, or local district or municipal corporation of this state are appointed by the State Treasurer. The term of each appointment is two years, or at the pleasure of the appointing authority. Long-Term Debt - Legislation does not mandate a debt limit for the City of Bakersfield. The City of Bakersfield as a charter City is not required by law to formally adopt a policy regarding debt issuance and management; however, the City is conservative and issues 6 debt instruments only when it is absolutely necessary.At the end of the most recently audited fiscal year, the City had a total debt outstanding of $230.3 million. The City’s total debt decreased by a net amount of $11.7 million during the fiscal year. Of that amount $6.7 million is the result of normal debt maturities with the remaining $5 million due to a partial redemption payment on the Wastewater Revenue Refunding Bonds Series 2012A. The City did not incur any new major debt this fiscal year. Certificates of Participation issued by the City in 2006 carry a Reserve Fund Surety from Ambac Assurance Company (Ambac). Ambac filed for a voluntary petition for relief under Chapter 11 of the United States Bankruptcy Code. Moody’s Investor’s Service (Moody’s) rating on Ambac is currently “Caa2”. The current underlying rating on the Certificates has not been revised (currently “A2”). Such reduced rating on the Certificates reflects only the view of Moody’s, and any desired explanation of the significance of such rating should be obtained from Moody’s. There is no assurance that such rating will continue for any given period of time or that such rating will not be revised or withdrawn by Moody’s if, in the judgment of Moody’s, circumstances so warrant. The 2007 Wastewater Revenue Bonds - Series A issued by the City in 2007 to fund the new wastewater treatment plant construction carry a Reserve Fund Surety from Financial Security Assurance Inc. Moody’s has lowered its rating on Financial Security Assurance Inc. for the Series A Bonds, from “Aaa” to “Aa3” and an underlying “A1” rating. The 2012 Wastewater Revenue Bonds – Series A issued by the City in 2012, which refinanced the 2007 Wastewater Revenue Bonds – Series B, has an “Aa2/VMIG1” rating from Moody’s. There is no assurance that such rating will continue for any given period of time or that such rating will not be revised or withdrawn by Moody’s if, in the judgment of Moody’s, circumstances so warrant. The City did not elect to establish a debt service reserve fund for this debt, but does carry a Standby Bond Purchase Agreement with JP Morgan. Debt Service Reserve –The reserve for debt service represents funds reserved for the payment of general obligations of the City accounted for in the General Long-Term Debt Account Group. OTHER INFORMATION Independent Audit – The City Charter requires an annual audit by independent certified public accountants. The City Council also adopted a policy regarding auditor rotation that encourages competitive bidding on a five year cycle. The accounting firm of Brown Armstrong Accountancy Corporation was selected by the City Council to perform the annual audit beginning with the 2011-12 fiscal year. The 2013-14 audit year was the third year of a contemplated five year agreement with this firm. In addition to meeting the requirements set forth in state statutes, the audit also was designed to meet the requirements of the Federal Single Audit Act of 1984 and related OMB Circular A-133. The auditor’s report covers the basic financial statements, including the notes to the financial statements, but their opinion does not cover the combining and individual fund statements. Awards –The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Distinguished Budget Presentation to the City of Bakersfield for its Budget for the fiscal year ended June 30, 2015, marking the 15th consecutive year Bakersfield has received the GFOA certificate. The Distinguished Budget Presentation Award is a prestigious national award recognizing conformance with the highest standards for preparation of state and local government financial reports. In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized budget document, whose contents conform to 7 program standards. Such reports must satisfy criteria as a policy document, financial plan, operations guide, and communications device. The City of Bakersfield’s Fiscal Year 2014- 15 Final Budget document continues to conform to the Distinguished Budget Presentation Award Program requirements, and is being submitted to GFOA to determine its eligibility for another certificate. CONTACTING THE CITY’S BUDGET OFFICE Questions concerning any of the information provided in this report or requests for additional budget information can be sent via e-mail to: chuot@bakersfieldcity.us. Formal written requests should be addressed to: City of Bakersfield Attn: City Manager’s Office 1600 Truxtun Avenue Bakersfield, CA 93301 8 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 RESOURCES AND APPROPRIATIONS GENERAL FUND Sources by Type Adopted 2013-14 Adopted 2014-15 Adopted 2015-16 Resources Property Tax $60,915,000 $64,665,600 $68,946,500 Sales Tax 71,415,000 73,981,200 72,413,000 Other Taxes 9,825,000 10,410,000 10,675,000 Total Taxes $142,155,000 $149,056,800 $152,034,500 Licenses and Permits $2,308,300 $3,238,445 $3,246,240 Intergovernmental Revenue 2,069,732 2,337,975 1,307,116 Charges for Service 17,063,568 19,536,680 20,980,955 Fines and Forfiets 505,500 610,000 845,000 Miscellaneous Revenues 247,900 278,900 1,156,489 Total Other Revenues $22,195,000 $26,002,000 $27,535,800 Beginning Balance 27,189,608 27,563,200 19,650,000 Transfers In 1,100,000 850,000 952,918 TOTAL RESOURCES $192,639,608 $203,472,000 $200,173,218 Appropriations Police $76,477,371 $81,167,165 $87,246,327 Fire 32,801,014 34,498,483 36,311,034 Total Public Safety $109,278,385 $115,665,648 $123,557,361 Public Works $24,998,585 $26,435,257 $26,956,664 Recreation and Parks 17,815,093 19,264,147 18,991,657 Community Development 7,151,639 7,493,627 7,731,166 General Government 11,972,798 12,481,302 13,282,493 Non-Departmental 14,408,208 12,826,835 9,543,000 Total Operations $76,346,323 $78,501,168 $76,504,980 Contingencies 250,000 209,700 50,000 Transfers Out 6,764,900 9,095,484 60,877 TOTAL APPROPRIATIONS $192,639,608 $203,472,000 $200,173,218 9 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 GENERAL FUND BUDGET $200,173,218 * Percentages may not equal 100% due to rounding. 10 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 RESOURCES AND APPROPRIATIONS OPERATING BUDGET - ALL FUNDS Sources by Type Actual 2013-14 Adopted 2014-15 Adopted 2015-16 Resources Capital Project Funds $18,256,009 $26,013,440 $15,419,118 Economic Stimulus 70,500 -- Special Revenue Funds 22,348,315 23,404,191 24,147,410 General Operating Funds 192,639,608 203,472,000 200,173,218 Successor Agency Funds*9,542,508 14,947,658 11,921,868 Improvement Districts 7,382,442 7,434,331 7,442,319 Internal Service Funds 41,387,779 39,659,813 36,882,636 Enterprise Funds 118,721,601 121,864,392 121,440,058 Debt Service Funds 673,364 958,175 742,742 Total $411,022,126 $437,754,000 $418,169,369 Appropriations General Government $27,686,076 $27,916,223 $28,913,137 Police 77,088,551 82,240,301 88,643,393 Fire 33,869,056 35,839,500 37,560,332 Public Works 111,446,704 110,308,586 109,958,196 Water Resources 23,231,959 24,103,186 25,467,809 Recreation and Parks 25,655,275 26,435,478 26,295,608 Community Development 10,286,870 12,659,332 10,076,699 Non-Departmental & Transfers 101,757,635 118,251,394 91,254,195 Total $411,022,126 $437,754,000 $418,169,369 * Formerly Redevelopment Agency Funds 11 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 OPERATING BUDGET - ALL FUNDS $418,169,369 * Percentages may not equal 100% due to rounding. 12 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 OPERATING FUND DISTRIBUTION Expenditures Adopted 2013-14 Adopted 2014-15 Adopted 2015-16 All Funds Personnel $180,793,019 $189,329,873 $191,903,147 Operating 169,867,452 172,984,052 175,777,629 Capital 11,403,068 10,611,775 9,415,627 Fiscal Transfers 48,958,587 64,828,300 41,072,966 Total All Funds $411,022,126 $437,754,000 $418,169,369 General Fund Personnel $143,443,519 $154,869,967 $157,853,515 Operating 42,271,889 39,236,459 41,945,726 Capital 159,300 270,090 313,100 Fiscal Transfers 6,764,900 9,095,484 60,877 Total General Fund $192,639,608 $203,472,000 $200,173,218 13 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 OPERATING FUND DISTRIBUTION $418,169,369 * Percentages may not equal 100% due to rounding. 14 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 RESOURCES AND APPROPRIATIONS ALL FUNDS Revenues and Resources by Type Actual 2013-14 Adopted 2014-15 Adopted 2015-16 Taxes and Assessments $178,234,206 $195,660,826 $193,933,154 Licenses and Permits 2,502,300 3,433,945 3,457,240 Inter-Governmental & Enterprise 78,431,188 132,699,520 95,597,595 Charges for Service 138,289,866 142,072,425 173,388,442 Fines and Forfeits 2,815,500 1,861,410 1,975,000 Miscellaneous Revenue 26,977,431 32,834,186 6,296,956 Other Financing Sources 839,500 910,000 448,000 TOTAL REVENUES $428,089,991 $509,472,312 $475,096,387 Fund Balance 44,676,030 46,428,370 54,769,841 Transfers In 48,958,587 64,828,300 41,072,966 TOTAL RESOURCES $521,724,608 $620,728,982 $570,939,194 Appropriations by Function Actual 2013-14 Adopted 2014-15 Adopted 2015-16 Police $77,088,551 $82,990,301 $88,643,393 Fire 34,264,056 35,984,500 37,560,332 TOTAL PUBLIC SAFETY $111,352,607 $118,974,801 $126,203,725 Public Works $212,966,901 $282,398,788 $256,827,021 Water Resources 25,361,959 26,303,186 27,517,809 Rabobank/Recreation and Parks/CVB 32,139,200 32,225,258 30,146,608 Community Development 10,383,230 14,659,332 10,076,699 General Government 27,781,076 27,916,223 28,913,137 Non-Departmental 92,465,127 106,603,736 79,617,327 Successor Agency*9,292,508 11,647,658 11,636,868 TOTAL APPROPRIATIONS $521,742,608 $620,728,982 $570,939,194 * Formerly Redevelopment Agency Funds 15 CITY OF BAKERSFIELD FY 2015-2016 RESOURCES - ALL FUNDS FY 2015-2016 APPROPRIATIONS - ALL FUNDS 16 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 DEPARTMENTAL APPROPRIATIONS BY FUND General Government Police Fire Public Works Water Resources Rabobank/CVB & Recreation and Parks Community Development Non- Departmental Includes Transfers Total Agricultural Water $-$-$-$-$4,678,047 $-$-$49,158 $4,727,205 Airpark ---254,549 ----254,549 Assessment Districts 153,500 ------7,288,819 7,442,319 Capital Outlay -------772,918 772,918 Community Dev. Block Grant ------1,310,691 582,823 1,893,514 CUPA --1,249,298 -----1,249,298 Domestic Water ----20,789,762 --1,671,080 22,460,842 Equipment Management 2,892,557 --22,220,363 ----25,112,920 Facility Replacement Reserve --------- Gax Tax --------- General Fund 13,282,493 87,246,327 36,311,034 26,956,664 -18,991,657 7,731,166 9,653,877 200,173,218 Home Investment Partnership ------1,034,842 -1,034,842 Municipal Improvment Debt -------742,742 742,742 Park Improvement --------- Parking Lots/Structures 117,959 -------117,959 Public Financing Authority --------- Refuse Collection ---44,407,304 ---1,160,246 45,567,550 Self Insurance 11,769,716 -------11,769,716 Sewer Connections -------6,000,000 6,000,000 State Transportation ---420,336 -30,000 --450,336 Supp. Law Enforcement -580,066 ------580,066 Traffic Safety -817,000 -----600,000 1,417,000 Transient Occupancy Taxes -----7,273,951 -10,248,403 17,522,354 Transporation Development -------13,525,000 13,525,000 TDF TRIP Local Match 411,912 --709,288 ----1,121,200 Wastewater Treatment Plant ---14,989,692 ---27,322,261 42,311,953 Successor Agency 250,000 ------11,636,868 11,886,868 Successor Housing Agency 35,000 -------35,000 Total Operating $28,913,137 $88,643,393 $37,560,332 $109,958,196 $25,467,809 $26,295,608 $10,076,699 $91,254,195 $418,169,369 17 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 DEPARTMENTAL APPROPRIATIONS BY FUND General Government Police Fire Public Works Water Resources Rabobank/CVB & Recreation and Parks Community Development Non- Departmental Includes Transfers Total Capital Improvement Agriculture Water ----100,000 ---100,000 Airpark ---55,000 ----55,000 Capital Outlay ---7,043,799 -490,000 --7,533,799 Capital Outlay-Local TRIP ---24,500,000 ----24,500,000 Community Dev. Block Grant ---1,771,132 ----1,771,132 COF Utility/Road Funds ---4,937,646 ----4,937,646 Domestic Water ----1,950,000 ---1,950,000 Equipment Management ---91,500 ----91,500 Federal Transportation ---6,044,601 ----6,044,601 Gas Tax ---9,059,578 ----9,059,578 Park Improvement -----3,361,000 --3,361,000 Refuse Collection ---455,000 ----455,000 Transportation Development ---1,402,470 ----1,402,470 TDF TRIP Local Match ---12,397,328 ----12,397,328 TRIP ---72,500,871 ----72,500,871 Wastewater Treatment Plant ---6,609,900 ----6,609,900 Successor Agency --------- Total Capital Improvements $-$-$-$146,868,825 $2,050,000 $3,851,000 $-$-$152,769,825 Total City of Bakersfield $28,913,137 $88,643,393 $37,560,332 $256,827,021 $27,517,809 $30,146,608 $10,076,699 $91,254,195 $570,939,194 18 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 GENERAL FUND - APPROPRIATIONS BY DEPARTMENT Department Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Mayor $134,350 $166,934 $166,934 $167,414 City Council 270,525 290,492 290,492 279,007 TOTAL LEGISLATIVE $404,875 $457,426 $457,426 $446,421 City Manager $986,957 $1,079,005 $1,079,005 $1,092,172 City Clerk 854,008 894,626 894,626 887,315 Human Resources 1,214,395 1,306,195 1,306,195 1,323,453 Information Technology 3,244,511 3,671,606 3,671,606 4,564,586 Risk Management ---- TOTAL EXECUTIVE $6,299,871 $6,951,432 $6,951,432 $7,867,526 Finance Administration $487,019 $522,519 $522,519 $526,327 Accounting 1,302,406 1,333,980 1,333,980 1,364,124 Treasury 736,198 772,323 772,323 797,011 Purchasing 291,030 319,224 319,224 313,833 TOTAL FINANCIAL SERVICES $2,816,653 $2,948,046 $2,948,046 $3,001,295 City Attorney $1,998,104 $2,124,398 $2,124,398 $1,967,251 TOTAL CITY ATTORNEY $1,998,104 $2,124,398 $2,124,398 $1,967,251 Police Administration $19,047,850 $17,289,370 $18,402,675 $13,907,347 Police Operations 43,714,086 47,184,660 48,782,484 55,454,996 Police Investigations 13,688,530 14,682,299 14,752,299 15,748,625 Animal Control -2,010,836 2,017,236 2,135,359 TOTAL POLICE SERVICES $76,450,466 $81,167,165 $83,954,694 $87,246,327 19 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 GENERAL FUND - APPROPRIATIONS BY DEPARTMENT Department Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Fire Administration $1,448,352 $1,542,406 $1,542,406 $1,560,304 Fire Safety 1,299,094 1,274,451 1,274,451 1,280,704 Fire Suppression 31,034,422 31,681,626 32,308,363 33,470,026 TOTAL FIRE SERVICES $33,781,868 $34,498,483 $35,125,220 $36,311,034 Public Works Administration $614,542 $645,224 $645,224 $601,205 Engineering 5,181,134 5,908,433 6,268,433 6,067,300 General Services 11,091,266 11,740,326 11,725,034 12,075,539 Streets 7,538,471 8,141,274 8,141,274 8,212,620 TOTAL PUBLIC WORKS $24,425,413 $26,435,257 $26,779,965 $26,956,664 Recreation and Parks Administration $1,146,736 $1,191,465 $1,192,465 $1,186,585 Parks 14,453,295 15,069,550 15,082,220 14,903,529 Recreation 2,839,127 3,003,132 3,053,632 2,901,543 TOTAL RECREATION AND PARKS $18,439,158 $19,264,147 $19,328,317 $18,991,657 Planning $2,004,184 $2,001,011 $2,134,271 $1,997,236 Building 4,874,960 5,492,616 5,686,116 5,733,930 TOTAL COMMUNITY DEVELOPMENT $6,879,144 $7,493,627 $7,820,387 $7,731,166 TOTAL BY DEPARTMENT $171,495,552 $181,339,981 $185,489,885 $190,519,341 Non-Departmental $6,589,728 $12,826,835 $11,506,716 $9,543,000 Debt Service ---- Contingencies -209,700 206,700 50,000 Transfer out 10,095,532 9,095,484 9,284,026 60,877 TOTAL GENERAL FUND $188,180,812 $203,472,000 $206,487,327 $200,173,218 20 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 FINANCIAL SUMMARY - ALL FUNDS Estimated Balance Estimated Revenues Transfers Budget Appropriations Adopted Balance Fund Group 7/1/2015 In Out Operating C.I.P.6/30/2016 Governmental Funds General Operating $32,379,145 $179,620,300 $952,918 $60,877 $200,112,341 $$12,779,145 Special Revenue 5,701,006 110,649,484 -8,207,750 15,939,660 89,376,182 2,826,898 Debt Service -83,087 659,655 -742,742 -- Capital Project 45,345,480 22,621,000 20,845,000 14,297,918 1,121,200 54,132,243 19,260,119 Proprietary Funds Enterprise 87,501,063 111,683,546 13,015,000 14,258,562 107,181,496 9,169,900 81,589,651 Internal Service 13,687,487 36,383,014 1,352,534 -36,882,636 91,500 14,448,899 Fiduciary Funds Improvement Districts 11,509,601 6,426,654 --7,442,319 -10,493,936 Successor Agency 613,461 7,629,302 4,247,859 4,247,859 7,674,009 -568,754 Total $196,737,243 $475,096,387 $41,072,966 $41,072,966 $377,096,403 $152,769,825 $141,967,402 21 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 FINANCIAL SUMMARY - ALL FUNDS Estimated Balance Estimated Revenues Transfers Budget Appropriations Adopted Balance Fund Group 7/1/2015 In Out Operating C.I.P.6/30/2016 General Operating Funds General $19,650,000 $179,570,300 $952,918 $60,877 $200,112,341 $$ Cash Basis 12,729,145 50,000 ----12,779,145 Special Revenue Funds Community Development 110,700 3,652,354 -582,823 1,310,691 1,771,132 98,408 Home Investment Partnership 170,986 1,040,842 --1,034,842 -176,986 Neighborhood Stabilization 67,900 -----67,900 Federal Transportation -6,044,601 ---6,044,601 - TRIP 242,941 72,500,871 ---72,500,871 242,941 State Transportation -460,336 --450,336 -10,000 Gas Tax 1,881,398 7,780,000 ---9,059,578 601,820 Traffic Safety 65,840 1,351,160 -600,000 817,000 -- CUPA/UASI 169,241 1,104,000 --1,249,298 -23,943 Supplemental Law Enforcement 277,940 581,066 --580,066 -278,940 Transient Occupancy Tax 2,714,060 16,134,254 -7,024,927 10,497,427 -1,325,960 Debt Service Funds Municipal Improvement Debt -83,087 659,655 -742,742 -- Capital Project Funds Capital Outlay 5,023,414 15,000 7,320,000 772,918 -7,533,799 4,051,697 Capital Outlay-Local TRIP 37,389,329 5,000 ---24,500,000 12,894,329 Capital Outlay-Utility/Road Fund 144,345 5,205,000 ---4,937,646 411,699 Park Improvements 2,598,330 1,280,000 ---3,361,000 517,330 22 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 FINANCIAL SUMMARY - ALL FUNDS Estimated Balance Estimated Revenues Transfers Budget Appropriations Adopted Balance Fund Group 7/1/2015 In Out Operating C.I.P.6/30/2016 Transportation Development (TDF)94,841 16,051,000 -13,525,000 -1,402,470 1,218,371 TDF TRIP Local Match 60,000 65,000 13,525,000 -1,121,200 12,397,328 131,472 Major Bridge & Thoroughfare 35,221 -----35,221 Enterprise Funds Wastewater Treatment $43,242,309 $31,419,320 $13,000,000 $7,000,000 $35,311,953 $6,609,900 $38,739,776 Sewer Connections 2,661,228 5,213,000 -6,000,000 --1,874,228 Refuse Collection 11,067,146 44,054,726 -1,160,246 44,407,304 455,000 9,099,322 Agricultural Water 5,242,447 4,982,000 -49,158 4,678,047 100,000 5,397,242 Domestic Water 24,808,449 25,626,000 -49,158 22,411,684 1,950,000 26,023,607 Airpark 458,875 304,500 --254,549 55,000 453,826 Offstreet Parking 20,609 84,000 15,000 -117,959 -1,650 Internal Service Funds Equipment Management 16,076,480 24,739,226 1,352,534 -25,112,920 91,500 16,963,820 Self-Insurance (2,388,993)11,643,788 --11,769,716 -(2,514,921) Improvement District Funds Assessment Districts 11,509,601 6,426,654 --7,442,319 -10,493,936 Successor Agency Funds Successor Agency $342,707 $7,629,302 $4,247,859 $4,247,859 $7,639,009 $-$333,000 Successor Housing Agency 270,754 ---35,000 -235,754 Total $196,737,243 $475,096,387 $41,072,966 $41,072,966 $377,096,403 $152,769,825 $141,967,402 23 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 ESTIMATED BALANCES - JUNE 30, 2016 Fund Title Total Unreserved Reserved Comment Cash Basis Reserve $12,779,145 $-$12,779,145 Cash required prior to tax receipts Community Development 98,408 98,408 - Home Investment Partnership 176,986 176,986 - Neighborhood Stabilization 67,900 -- TRIP 242,941 -- State Transportation 10,000 -- Gas Tax 601,820 601,820 - CUPA/UASI 23,943 23,943 - Supplemental Law Enforcement 278,940 278,940 - Transient Occupancy Tax 1,325,960 425,960 900,000 Capital Lease Reserve Capital Outlay 4,051,697 (148,303)4,200,000 Facilities Reserve Capital Outlay-Local Trip 12,894,329 -- Capital Outlay - Utility/Road Fund 411,699 411,699 - Park Improvement 517,330 517,330 - Transportation Development 1,218,371 1,218,371 - TDF TRIP Local Match 131,472 131,472 - Major Bridge & Thoroughfare 35,221 -- Wastewater Treatment 38,739,776 18,539,776 20,200,000 Rate Stabilization/Debt/Capital Sewer Connections 1,874,228 1,874,228 - Refuse 9,099,322 3,745,322 5,354,000 Cart Replacement Reserves Agriculture Water 5,397,242 5,397,242 - Domestic Water 26,023,607 26,023,607 - Airpark 453,826 453,826 - Offstreet Parking 1,650 1,650 - 24 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 ESTIMATED BALANCES - JUNE 30, 2016 Fund Title Total Unreserved Reserved Comment Equipment Management 16,963,820 (29,916,630)46,880,450 Accumulated Depr. @ 06/30/14 Self Insurance (2,514,921)(2,514,921)- Assessment Districts 10,493,936 5,120,310 5,373,626 Reserve for Debt Service Successor Agency 333,000 -333,000 Reserve for Debt Service Successor Agency Housing 235,754 235,754 - Total $141,967,402 $32,696,790 $96,020,221 25 CITY OF BAKERSFIELD INTERFUND TRANSFERS - SUMMARY Adopted 2015-16 Fund Title Transfers In Transfers Out General $952,918 A $60,877 B Community Development -582,823 Home Investment Partnership -- State Gas Tax -- Traffic Safety/O.T.S -600,000 Transient Occupancy Tax -7,024,927 C Municipal Improvement Debt 659,655 D - Capital Outlay 7,320,000 E 772,918 F Transportation Development -13,525,000 TDF TRIP Local Match 13,525,000 - Wastewater Treatment 13,000,000 G 7,000,000 Sewer Connections -6,000,000 Refuse Collection -1,160,246 Agricultural Water -49,158 Domestic Water -49,158 Airpark -- Parking 15,000 - Equipment 1,352,534 H - Self Insurance -- Successor Agency: Operating -4,247,859 Debt 4,247,859 - TOTAL TRANSFERS $41,072,966 $41,072,966 26 CITY OF BAKERSFIELD INTERFUND TRANSFERS - DETAIL OF SELECTED ITEMS Adopted 2015-16 Fund Title Transfers In Transfers Out Traffic Safety / O.T.S.$600,000 $- Transient Occupancy Tax Fund 110,000 - Municipal Debt -45,877 Capital Outlay 242,918 - Parking -15,000 Equipment -- General Fund Total 952,918 A 60,877 B General -110,000 Capital Outlay -6,790,000 Municipal Debt -30,955 Equipment -93,972 Transient Occupancy Tax Fund -7,024,927 C General 45,877 - Community Development 582,823 - Transient Occupancy Tax 30,955 - Municipal Debt Total 659,655 D - General -242,918 Facility Replacement Reserve 530,000 530,000 Transient Occupancy Tax 6,790,000 - Capital Outlay Fund Total 7,320,000 E 772,918 F Sewer Plant #2 7,000,000 - Sewer Connections 6,000,000 - Sewer Plant #3 Total 13,000,000 G - Transient Occupancy Tax 93,972 - Refuse 1,160,246 - Agriculture Water 49,158 - Domestic Water 49,158 - Equipment Fund Total $1,352,534 H - 27 Revenues The following are the primary revenue sources of the General Fund and Transient Occupancy Tax Fund. The graphs contained in this section reflect the following: actual data for the first eight years, a projection based on the latest information available during preparation of the budget for the current year, and a projection for the next year based on the assumptions as outlined below. Projected Revenue Assumptions: Projected revenue assumptions are based on a combination of historic trend data and current economic circumstances, including proposed State budget information and other external factors. The key assumptions in the General Fund and Transient Occupancy Tax revenue forecast for FY 2015-16 are: 1)Property tax revenues are expected to increase 3 percent based on Kern County assessed valuation projections; 2)Sales tax revenues are expected to increase by 2 percent compared to the current year revised estimate due to an increase in solar-related construction activities, as well as new home construction; 3)License and Permit revenues are expected to increase by 3 percent compared to current year revised estimates due to the slight improvement in the local construction activity; 4)Motor Vehicle In-Lieu fees have been significantly reduced due to State legislation enacted in 2011 and is not projected to change in FY 2015-16; and 5)Transient Occupancy Tax revenues are expected to decrease by about 3 percent compared to current year revised estimates as a result of expected reduced oil industry-related travel to the region. Property Tax Revenues - Property taxes are imposed on real property and tangible personal property located within the state. Property is assessed annually on January 1 by the County Assessor. The State Constitution limits the real property tax rate to 1.0 percent of the property's value, plus rates imposed to fund indebtedness approved by the voters. Cities, counties, school districts and special districts share the revenues from the 1.0 percent property tax. The County generally allocates revenues to these agencies based on their average property tax revenue in the three years preceding 1978-79 and in each year thereafter according to the proportion of property tax revenues allocated to each agency in the previous year. When territory is incorporated into a new city, the City receives a share of the property tax revenues based on the costs of services assumed from other governments and the proportion of these costs which had been funded by the property tax. The use of property tax revenues is unrestricted. Sales Tax Revenues - The sales tax rate is generally 7.50 percent statewide. The City’s sales tax revenue is realized from the 1.0 percent local government portion of the total rate and the 0.5 percent rate (½ cent) increase approved by the voters in November 1993 for public safety. The local 1.0 percent is distributed based on “point of sale” while the ½ cent for public safety is distributed 95.0 percent to counties and 5.0 percent to cities. The 1.0 percent local sales tax revenue is distributed by the Board of Equalization. Cities receive payments on a quarterly basis, with monthly estimated "advance" payments and a subsequent "settlement" payment to cover the difference based on actual collections. The ½ cent sales tax is distributed monthly. The largest single classification contributing to sales tax revenues is the retail sales from Department Stores. Sales tax must be received into the City’s General Fund and its uses are unrestricted. License and Permit Revenue - The California Constitution gives cities the authority to charge license and permit fees as a means of recovering the cost of regulation. The fees which make up "License and Permits" include: building permits, plumbing permits, electrical permits, mechanical permits, street and curb permits, and other use permits and licenses. 28 The City requires that building permits be obtained to ensure that structures meet specific standards. The City requires various additional construction permits for activities such as the installation of electrical, plumbing, and sewerage facilities. The City charges a fee for issuing these permits in order to recover the costs incurred. Motor Vehicle-In-Lieu Revenues - As to the portion of the remaining VLF revenue formerly distributed to local governments, SB89 of 2011 eliminates, effective July 1, 2011, Vehicle License Fee (VLF) revenue allocated under California Revenue and Taxation Code 11005 to cities. As a part of the Legislature’s efforts to solve the state’s chronic budget problems, the bill shifted all city VLF revenues to fund law enforcement grants that previously had been paid by a temporary state tax and – prior to that – by the state general fund. The City expects minimal VLF revenues in 2015-16 and in subsequent years unless and until there is a change in law. Charges for Service - A service charge is a fee imposed upon the user of a service provided by the City. Generally a service charge can be levied when the service can be measured and sold in marketable units and the user can be identified. The rationale is that certain services are primarily for the benefit of an individual rather than the general public. Individuals benefiting from a service should pay for all or a part of the cost of that service. Fees charged are limited to the cost required to provide the service as prescribed by Article XIIIB of the State Constitution. These fees are often determined by cities through a cost accounting analysis of the specific service. Service charges differ from license and permit fees in that the latter are designed to reimburse the City for costs related to its regulatory activities. Some of the charges for service included in this revenue source are: Maintenance district services - Reimbursements for costs of operating and maintaining all public improvements which benefit a specific area; Interdepartmental charges - Account for the financing of services provided by the General Fund to another City department on a cost-reimbursement basis; and, Arena charges - Revenues received from the use of the Rabobank Arena. Transient Occupancy Tax - The Transient Occupancy Tax is imposed for the privilege of occupying a room or rooms in a hotel, motel, or other lodging facility, unless such occupancy is for a period of thirty (30) days or more. The City of Bakersfield has a transient lodging tax rate of 12.0 percent, which was increased from 10.0 percent in the 1993-94 fiscal year. The use of revenues is unrestricted. Some cities earmark these revenues for certain business activities, business development, or tourism promotion activities. 29 City of Bakersfield Property Tax Revenues $68,946,500 Property Tax VLF In-Lieu Sales Tax Revenue $76,106,700 30 Transient Occupancy Tax $8,725,000 License and Permit Revenues $3,246,240 31 Motor Vehicle - In - Lieu Revenues $150,500 Charges for Services $20,980,955 32 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 GENERAL FUND - REVENUE BY SOURCE Revenues Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Taxes Property Taxes Current year secured $37,906,783 $37,210,600 $38,370,400 $39,491,500 Current year unsecured 3,240,083 3,200,000 3,200,000 3,200,000 Property tax in-lieu 24,699,588 24,000,000 26,653,461 26,000,000 Delinquent and other taxes 593,401 255,000 305,000 255,000 TOTAL PROPERTY TAXES $66,439,855 $64,665,600 $68,528,861 $68,946,500 Sales and Use Tax Sales and use tax $53,664,665 $52,589,200 $49,624,100 $53,386,325 Sales tax in-lieu 18,777,511 18,495,300 18,472,500 19,026,675 TOTAL SALES AND USE TAX $72,442,176 $71,084,500 $68,096,600 $72,413,000 Other Taxes Utility franchise tax $5,915,987 $6,079,500 $6,252,800 $6,075,000 Business license tax 3,607,558 3,700,000 3,700,000 3,800,000 Real property transfer tax 988,423 750,000 945,000 800,000 TOTAL OTHER TAXES $10,511,968 $10,529,500 $10,897,800 $10,675,000 TOTAL TAXES $149,393,999 $146,279,600 $147,523,261 $152,034,500 Licenses and Permits Development permits $2,638,105 $2,549,295 $2,470,560 $2,614,810 Alarm permits 317,641 290,000 290,000 290,000 Dog licenses 360,954 365,000 250,000 250,000 Other licenses and permits 123,043 34,150 91,280 91,430 TOTAL LICENSES AND PERMITS $3,439,743 $3,238,445 $3,101,840 $3,246,240 33 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 GENERAL FUND - REVENUE BY SOURCE Revenues Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Intergovernmental State motor vehicle in-lieu tax $152,400 $180,000 $150,500 $150,000 State Homeowners subvention 300,571 105,000 255,400 50,000 Grants 2,509,715 6,497,352 7,980,183 1,107,116 TOTAL INTERGOVERNMENTAL $2,962,686 $6,782,352 $8,386,083 $1,307,116 Charges for Service Maintenance district services $5,848,691 $5,685,000 $5,825,000 $5,890,000 Interdepartmental charges 4,879,125 4,265,000 4,000,000 4,000,000 Development fees 3,669,191 4,322,180 4,655,155 4,295,355 Fire charges 4,129,543 4,200,000 4,686,600 4,900,000 Police charges 743,947 619,000 724,200 714,000 Recreation fees 1,095,300 1,042,170 1,105,765 1,015,600 Other charges 203,095 141,000 192,600 166,000 TOTAL CHARGES FOR SERVICE $20,568,892 $20,274,350 $21,189,320 $20,980,955 Fines and Forfeits Court fines and assest forfeitures $919,484 $610,000 $853,000 $845,000 TOTAL FINES AND FORFEITURES $919,484 $610,000 $853,000 $845,000 Miscellaneous Interest income $225,837 $71,000 $473,363 $122,000 Contributions 9,529 5,000 31,000 5,000 Other reimbursements 255,903 -195,500 299,589 Other revenues 1,782,190 655,725 1,946,367 729,900 TOTAL MISCELLANEOUS $2,273,459 $731,725 $2,646,230 $1,156,489 TOTAL REVENUES $179,558,263 $177,916,472 $183,699,734 $179,570,300 34 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 ESTIMATED REVENUE BY FUND Fund Title Taxes and Assessments Licenses and Permits Inter- Governmental Revenue Charges for Service Fines and Forfeits Miscellaneous Revenue Other Financing Sources Total General $152,034,500 $3,246,240 $1,307,116 $20,980,955 $845,000 $1,156,489 $-$179,570,300 Cash Basis Reserve -----50,000 -50,000 Community Development --3,483,486 --168,868 -3,652,354 Home Investment Partnership --1,004,842 --36,000 -1,040,842 Federal Transportation --6,044,601 ----6,044,601 TRIP --72,500,871 ----72,500,871 State Transportation --459,836 --500 -460,336 Gas Tax --7,710,000 -30,000 40,000 -7,780,000 Traffic Safety ---250,000 1,100,000 1,160 -1,351,160 CUPA/UASI -211,000 10,000 880,000 -3,000 -1,104,000 Supplemental Law Enforcement --580,066 --1,000 -581,066 Transient Occupancy Tax 8,725,000 --6,194,254 -1,215,000 -16,134,254 Municipal Improvement Debt -----83,087 -83,087 Capital Outlay -----15,000 -15,000 Capital Outlay-Local TRIP -----5,000 -5,000 Capital Outlay-Utility/Road Fund 5,175,000 ----30,000 -5,205,000 Park Improvement 1,240,000 ----40,000 -1,280,000 Transportation Development 16,000,000 --1,000 -50,000 -16,051,000 TDF TRIP Local Match -----65,000 -65,000 Wastewater treatment ---30,629,320 -790,000 -31,419,320 Sewer Connections 50,000 --5,148,000 -15,000 -5,213,000 Refuse --2,486,777 41,228,749 -339,200 -44,054,726 Agriculture Water ---4,960,000 -22,000 -4,982,000 Domestic Water ---25,359,000 -267,000 -25,626,000 Airpark --10,000 292,500 -2,000 -304,500 Offstreet Parking ---83,500 -500 -84,000 Equipment Management ---23,946,226 -550,000 243,000 24,739,226 Self Insurance ---10,293,788 -1,350,000 -11,643,788 Assessment Districts 6,221,654 -----205,000 6,426,654 Successor Agency Funds: Successor Agency 4,487,000 --3,141,150 -1,152 -7,629,302 Successor Housing -------- Total $193,933,154 $3,457,240 $95,597,595 $173,388,442 $1,975,000 $6,296,956 $448,000 $475,096,387 35 Legislative FY 2015-2016 Organizational Chart Ward 7 Ward 6Ward 3 Ward 5Ward 2 Ward 4Ward 1 City Council Support Staff Mayor Citizens of Bakersfield 36 1011 1011 LEGISLATIVE DIVISIONS: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Mayor $134,350 $166,934 $166,934 $167,414 City Council 270,525 290,492 290,492 279,007 Total $404,875 $457,426 $457,426 $446,421 SOURCE OF FUNDS: General Fund $404,875 $457,426 $457,426 $446,421 Total $404,875 $457,426 $457,426 $446,421 FULL TIME EMPLOYEES: Mayor 1.00 1.00 1.00 1.00 City Council 0.00 0.00 0.00 0.00 Total 1.00 1.00 1.00 1.00 39 MAYOR EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $117,593 $125,038 $125,038 $132,631 Operating 16,757 41,896 41,896 34,783 Capital ---- Total $134,350 $166,934 $166,934 $167,414 SOURCE OF FUNDS: General Fund $134,350 $166,934 $166,934 $167,414 Total $134,350 $166,934 $166,934 $167,414 40 CITY COUNCIL EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $151,223 $157,560 $157,560 $149,837 Operating 119,302 132,932 132,932 129,170 Capital ---- Total $270,525 $290,492 $290,492 $279,007 SOURCE OF FUNDS: General Fund $270,525 $290,492 $290,492 $279,007 Total $270,525 $290,492 $290,492 $279,007 41 Executive FY 2015-2016 Organizational Chart City Manager Assistant City Manager Risk Management Human Resources Executive Staff Administrative Analyst III Management Assistant Assistant City Manager City Clerk Information Technology Convention & Visitors Bureau 42 Executive DEPARTMENT GOAL To provide professional leadership in the management of the City and execution of City Council policies FY 2015 EXECUTIVE DIVISIONS: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 City Manager $986,957 $1,079,005 $1,079,005 $1,092,172 City Clerk 854,008 894,626 894,626 887,315 Human Resources 1,214,395 1,306,195 1,306,195 1,323,453 Risk Management 11,270,282 9,896,885 9,896,885 10,154,716 Information Technology 5,925,756 6,529,476 6,988,846 7,307,143 Total $20,251,398 $19,706,187 $20,165,557 $20,764,799 SOURCE OF FUNDS: General Fund $6,299,871 $6,951,432 $6,951,432 $7,867,526 Equuipment Management 2,681,245 2,857,870 3,317,240 2,742,557 Self Insurance 11,270,282 9,896,885 9,896,885 10,154,716 Total $20,251,398 $19,706,187 $20,165,557 $20,764,799 FULL TIME EMPLOYEES: City Manager 7.00 7.00 7.00 7.00 City Clerk 8.00 8.00 8.00 8.00 Human Resources 10.00 10.00 10.00 10.00 Risk Management 3.00 3.00 3.00 3.00 Information Technology 30.00 31.00 31.00 38.00 Total 58.00 59.00 59.00 66.00 45 1331 1331 1331 CITY MANAGER EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $947,294 $1,038,601 $1,038,601 $1,062,903 Operating 39,663 40,404 40,404 29,269 Capital ---- Total $986,957 $1,079,005 $1,079,005 $1,092,172 SOURCE OF FUNDS: General Fund $986,957 $1,079,005 $1,079,005 $1,092,172 Total $986,957 $1,079,005 $1,079,005 $1,092,172 49 1341 1341 CITY CLERK EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $622,008 $634,644 $634,644 $633,540 Operating 232,000 259,982 259,982 253,775 Capital ---- Total $854,008 $894,626 $894,626 $887,315 SOURCE OF FUNDS: General Fund $854,008 $894,626 $894,626 $887,315 Total $854,008 $894,626 $894,626 $887,315 52 1351 1351 HUMAN RESOURCES EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $980,911 $1,009,380 $1,009,380 $1,020,456 Operating 233,484 296,815 296,815 302,997 Capital ---- Total $1,214,395 $1,306,195 $1,306,195 $1,323,453 SOURCE OF FUNDS: General Fund $1,214,395 $1,306,195 $1,306,195 $1,323,453 Total $1,214,395 $1,306,195 $1,306,195 $1,323,453 55 1361 1361 1361 RISK MANAGEMENT EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $2,757,678 $2,898,103 $2,898,103 $2,896,478 Operating 8,512,604 6,998,782 6,998,782 7,258,238 Capital ---- Total $11,270,282 $9,896,885 $9,896,885 $10,154,716 SOURCE OF FUNDS: Self Insurance $11,270,282 $9,896,885 $9,896,885 $10,154,716 Total $11,270,282 $9,896,885 $9,896,885 $10,154,716 59 1371 1371 INFORMATION TECHNOLOGY EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $2,575,825 $2,908,446 $2,908,446 $3,620,469 Operating 1,992,434 2,090,855 2,102,355 2,446,089 Capital 1,357,497 1,530,175 1,978,045 1,240,585 Total $5,925,756 $6,529,476 $6,988,846 $7,307,143 SOURCE OF FUNDS: General Fund $3,244,511 $3,671,606 $3,671,606 $4,564,586 Equuipment Management 2,681,245 2,857,870 3,317,240 2,742,557 Total $5,925,756 $6,529,476 $6,988,846 $7,307,143 62 Financial Services FY 2015-2016 Organizational Chart Assistant Finance Director Finance Director Treasurer Treasury Supervisor Financial Investigators Accounting Clerks Purchasing Officer Accounting Clerk Buyers Property Manager Property Agents Accounting Supervisors Accountants Accounting Clerks 63 Financial Services DEPARTMENT GOAL To provide support to the City Council and City Departments in matters relating to revenue generation, budgetary accounting and reporting, investments, business licenses and permits, purchasing and real property management. 64 FINANCIAL SERVICES DIVISIONS: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Finance Administration $970,674 $1,116,582 $1,116,582 $1,091,739 Accounting 6,018,250 1,444,083 1,444,083 1,482,083 Treasury 736,198 772,323 772,323 797,011 Purchasing 359,813 469,224 469,224 463,833 Sucessor Agency 126,305 286,000 286,000 285,000 Total $8,211,240 $4,088,212 $4,088,212 $4,119,666 SOURCE OF FUNDS: General Fund 2,816,653 2,948,046 2,948,046 3,001,295 TDF TRIP Local Match 368,957 401,063 401,063 411,912 Offstreet Parking 4,715,844 110,103 110,103 117,959 Equipment Management Fund 68,783 150,000 150,000 150,000 Assessment Districts 114,698 193,000 193,000 153,500 Successor Agency 126,305 286,000 286,000 285,000 Total $8,211,240 $4,088,212 $4,088,212 $4,119,666 FULL TIME EMPLOYEES: Administration 5.00 5.00 5.00 5.00 Accounting 15.00 15.00 15.00 15.00 Treasury 9.00 9.00 9.00 9.00 Purchasing 3.00 3.00 3.00 3.00 Total 32.00 32.00 32.00 32.00 65 1991 ADMINISTRATION EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $814,227 $860,672 $860,672 $884,128 Operating 156,447 255,910 255,910 207,611 Capital ---- Total $970,674 $1,116,582 $1,116,582 $1,091,739 SOURCE OF FUNDS: General Fund $487,019 $522,519 $522,519 $526,327 TDF TRIP Local Match 368,957 401,063 401,063 411,912 Assessment Districts 114,698 193,000 193,000 153,500 Total $970,674 $1,116,582 $1,116,582 $1,091,739 67 1992 ACCOUNTING AND REPORTING EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $1,219,176 $1,247,701 $1,247,701 $1,280,416 Operating 4,799,074 196,382 196,382 201,667 Capital ---- Total $6,018,250 $1,444,083 $1,444,083 $1,482,083 SOURCE OF FUNDS: General Fund $1,302,406 $1,333,980 $1,333,980 $1,364,124 Offstreet Parking 4,715,844 110,103 110,103 117,959 Total $6,018,250 $1,444,083 $1,444,083 $1,482,083 69 1994 TREASURY EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $602,746 $639,320 $639,320 $664,419 Operating 133,452 133,003 133,003 132,592 Capital ---- Total $736,198 $772,323 $772,323 $797,011 SOURCE OF FUNDS: General Fund $736,198 $772,323 $772,323 $797,011 Total $736,198 $772,323 $772,323 $797,011 71 1995 PURCHASING EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $270,039 $288,536 $288,536 $297,431 Operating 61,205 85,688 85,688 71,402 Capital 28,569 95,000 95,000 95,000 Total $359,813 $469,224 $469,224 $463,833 SOURCE OF FUNDS: General Fund $291,030 $319,224 $319,224 $313,833 Equipment Management Fund 68,783 150,000 150,000 150,000 Total $359,813 $469,224 $469,224 $463,833 73 1997 SUCCESSOR AGENCY EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $-$-$-$- Operating 126,305 286,000 286,000 285,000 Capital ---- Total $126,305 $286,000 $286,000 $285,000 SOURCE OF FUNDS: Successor Agency 126,305 286,000 286,000 285,000 Total $126,305 $286,000 $286,000 $285,000 75 City Attorney FY 2015-16 Organizational Chart City Attorney Deputy Attorneys Outside Counsel Legal Secretaries Accounting Clerk II Clerk Typist Associate Attorneys 76 City Attorney DEPARTMENT GOAL To represent, support and provide legal advice to the Mayor and City Council, department heads and staff members of the various City departments 1211 1211 CITY ATTORNEY DIVISIONS: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 City Attorney $3,333,273 $3,664,398 $3,664,398 $3,582,251 Total $3,333,273 $3,664,398 $3,664,398 $3,582,251 SOURCE OF FUNDS: General Fund $1,998,104 $2,124,398 $2,124,398 $1,967,251 Self Insurance 1,335,169 1,540,000 1,540,000 1,615,000 Total $3,333,273 $3,664,398 $3,664,398 $3,582,251 FULL TIME EMPLOYEES: Legal Council 10.00 10.00 10.00 10.00 Total 10.00 10.00 10.00 10.00 80 LEGAL COUNCIL EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $1,201,419 $1,255,010 $1,255,010 $1,308,879 Operating 2,131,854 2,409,388 2,409,388 2,273,372 Capital ---- Total $3,333,273 $3,664,398 $3,664,398 $3,582,251 SOURCE OF FUNDS: General Fund $1,998,104 $2,124,398 $2,124,398 $1,967,251 Self Insurance 1,335,169 1,540,000 1,540,000 1,615,000 Total $3,333,273 $3,664,398 $3,664,398 $3,582,251 81 TELESTAFF-IT TRU East Captain ANIMAL CONTROL CDT HONOR GUARD SRO-K9 Sergeants Patrol Officers- PST'S Patrol Officers- PST'S West Captain BOMB CHAPLAINS PEER SUPPORT CRY WOLF SEU SWAT Sergeants Sergeants Sergeants Sergeants Sergeants Patrol Officers- PST'S Patrol Officers- PST'S Patrol Officers- PST'S SEU Officers Patrol Officers- PST'S Patrol Officers- PST'S Patrol Officers- PST'S Patrol Officers- PST'S Traffic Officers- PST'S Sergeants Sergeants Sergeants Sergeants Chief of Police Assistant Chief of Police Public Information Officer Business Manager Internal Affairs Homeland Security Lieutenant Lieutenant Traffic Lieutenant Lieutenant Lieutenant Lieutenant SEU Lieutenant Lieutenant Lieutenant Lieutenant Com Center Training Lieutenant Support Services Captain Investigations Captain Burglary- Pawn Auto Acc/Theft & Veh Lieutenant Police Services FY 2015-16 Organizational Chart Community Relations Unit Property Room Records Financial- Warrants Narcotic s-Vice General- Court Comp Homicide H.I.D.T.A. Range Reserves PAL Patrol Officers- PST'S Lieutenant Crime Analysis Special Victims Unit Major Crimes SAR C.C.A.T. Crime Scene Unit Tech-Data Services Patrol Officers- PST'S Patrol Officers- PST'S Patrol Officers- PST'S Traffic Officers- PST'S Patrol Officers- PST'S Patrol Officers- PST'S Graffiti Patrol Officers- PST'S FBI Gang Task Force 82 Police Department DEPARTMENT GOAL Provide public safety and effective law enforcement services to the City of Bakersfield. To provide for the safety and welfare of the citizens of Bakersfield through maintenance of effective law enforcement systems, including: Community Oriented Policing, Crime Prevention, Patrol, Traffic Enforcement, Criminal Investigations, Vice and Narcotics Enforcement and Community Relations. FY 2014 Police Services continued agencies and provides resources to the local terrorism task force and the suspicious activity reporting unit (City Council Goals 1.1, 1.2). 5. Worked with local law enforcement agencies, local social service agencies, non POLICE SERVICES DIVISIONS: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Police Administration $19,464,156 $17,816,506 $18,907,814 $14,434,483 Police Operations 44,351,586 47,730,660 49,396,484 56,324,926 Police Investigations 13,688,530 14,682,299 14,752,299 15,748,625 Animal Control -2,010,836 2,017,236 2,135,359 Total $77,504,272 $82,240,301 $85,073,833 $88,643,393 SOURCE OF FUNDS: General Fund $76,450,466 $81,167,165 $83,954,694 $87,246,327 Supp Law Enforcement 466,695 573,136 619,139 580,066 Traffic Safety Fund 488,762 500,000 500,000 817,000 ARRA Federal Stimulus Fund 98,349 --- Total $77,504,272 $82,240,301 $85,073,833 $88,643,393 FULL TIME EMPLOYEES: Administrative Svcs.130.00 132.00 132.00 132.00 Operations 296.00 314.00 314.00 314.00 Investigations 92.00 96.00 96.00 96.00 Animal Control $10.00 $9.00 $9.00 $9.00 Total 528.00 551.00 551.00 551.00 85 2011 2011 2011 2011 HEADQUARTERS AND SUPPORT SERVICES EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $14,381,667 $13,750,485 $14,405,050 $10,404,600 Operating 4,748,270 3,920,451 4,019,841 3,884,313 Capital 334,219 145,570 482,923 145,570 Total $19,464,156 $17,816,506 $18,907,814 $14,434,483 SOURCE OF FUNDS: General Fund $19,047,850 $17,289,370 $18,402,675 $13,907,347 Supp Law Enforcement 416,306 527,136 505,139 527,136 Total $19,464,156 $17,816,506 $18,907,814 $14,434,483 90 2021 2021 2021 2021 2021 2021 2021 2021 2021 OPERATIONS EXPENDITURES Actual 2013-14 Amended Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $39,191,613 $42,192,275 $43,821,489 $50,040,097 Operating 5,159,973 5,538,385 5,574,995 6,284,829 Capital ---- Total $44,351,586 $47,730,660 $49,396,484 $56,324,926 SOURCE OF FUNDS: General Fund $43,714,086 $47,184,660 $48,782,484 $55,454,996 Traffic Safety Fund 488,762 500,000 500,000 817,000 Supp Law Enforcement 50,389 46,000 114,000 52,930 ARRA Federal Stimulus Fund 98,349 --- Total $44,351,586 $47,730,660 $49,396,484 $56,324,926 100 2031 2031 2031 2031 2031 2031 2031 2031 2031 2031 INVESTIGATIONS EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $12,647,300 $13,457,747 $13,457,747 $14,578,961 Operating 1,031,449 1,197,552 1,267,552 1,139,664 Capital 9,781 27,000 27,000 30,000 Total $13,688,530 $14,682,299 $14,752,299 $15,748,625 SOURCE OF FUNDS: General Fund $13,688,530 $14,682,299 $14,752,299 $15,748,625 Total $13,688,530 $14,682,299 $14,752,299 $15,748,625 111 2041 2041 CITY OF BAKERSFIELD Animal Control EXPENDITURES Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Personnel $-$641,539 $641,539 $699,117 Operating -1,369,297 1,375,697 1,436,242 Total $-$2,010,836 $2,017,236 $2,135,359 SOURCE OF FUNDS: General Fund $-$2,010,836 $2,017,236 $2,135,359 Total $-$2,010,836 $2,017,236 $2,135,359 114 FY 2015-2016 Organizational Chart Fire Services 115 Fire Services DEPARTMENT GOAL To protect life, property, and the environment from harm through education and prevention, emergency response, planning and training, interagency collaboration, and community alliance. FY 2014 FIRE SERVICES DIVISIONS: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Fire Administration $1,483,195 $1,542,406 $1,542,406 $1,560,304 Fire Safety 2,373,781 2,615,468 2,650,468 2,530,002 Fire Suppression 31,034,422 31,681,626 32,308,363 33,470,026 Total $34,891,398 $35,839,500 $36,501,237 $37,560,332 SOURCE OF FUNDS: General Fund $33,781,868 $34,498,483 $35,125,220 $36,311,034 CUPA Fund 1,074,687 1,341,017 1,376,017 1,249,298 MMRS Grant 34,843 --- Total $34,891,398 $35,839,500 $36,501,237 $37,560,332 FULL TIME EMPLOYEES Administration 9.00 9.00 9.00 9.00 Fire Safety 15.00 16.00 16.00 16.00 Fire Suppression 174.00 174.00 174.00 174.00 Total 198.00 199.00 199.00 199.00 117 3011 8. Began the longer ADMINISTRATION EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $1,270,195 $1,336,984 $1,336,984 $1,394,096 Operating 211,530 205,422 205,422 166,208 Capital 1,470 --- Total $1,483,195 $1,542,406 $1,542,406 $1,560,304 SOURCE OF FUNDS: General Fund $1,448,352 $1,542,406 $1,542,406 $1,560,304 MMRS Grant 34,843 --- Total $1,483,195 $1,542,406 $1,542,406 $1,560,304 120 3021 FY 2015 FIRE SAFETY EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $1,583,568 $1,565,049 $1,565,049 $1,628,300 Operating 689,984 623,419 619,419 818,702 Capital 98,343 427,000 466,000 83,000 Total $2,371,895 $2,615,468 $2,650,468 $2,530,002 SOURCE OF FUNDS: General Fund $1,299,094 $1,274,451 $1,274,451 $1,280,704 CUPA Fund 1,074,687 1,341,017 1,376,017 1,249,298 Total $2,373,781 $2,615,468 $2,650,468 $2,530,002 123 3031 FY 2015 SERVICE LEVEL INDICATORS FY 2013 FIRE SUPPRESSION EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $27,912,945 $28,693,181 $29,319,918 $30,322,466 Operating 3,088,759 2,902,255 2,902,255 3,016,710 Capital 36,391 86,190 86,190 130,850 Total $31,038,095 $31,681,626 $32,308,363 $33,470,026 SOURCE OF FUNDS: General Fund $31,034,422 $31,681,626 $32,308,363 $33,470,026 Total $31,034,422 $31,681,626 $32,308,363 $33,470,026 127 Public Works Director Public Works FY 2015-2016 Organizational Chart Solid Waste Solid Waste Director Wastewater Treatment Wastewater Manager General Services Streets Fleet Operations Equipment Public Works Operations Manager Traffic Engineer Construction/ SurveySubdivisionsDesignEngineering Administrative Assistant Asst. To Public Works DirectorAsst. Public Works Director Asst. to the Public Works Director Thomas Roads Imp. Program (TRIP) Solid Waste 128 Public Works DEPARTMENT GOAL To provide for quality infrastructure design, construction, operation, and maintenance of: traffic control systems, streets, street lighting, sanitary sewer collection systems, storm water drainage collection systems, wastewater treatment plants, and other City Public Works continued both residential and commercial customers are proposed to remain at current rates. 4. After having absorbed 8.5% in contract hauling rates increases over the past six years with no refuse rate increases, it is now necessary to increase rates 4.8% for both residential and commercial services. 5. The FY 2015 PUBLIC WORKS DIVISIONS: Actual Budget 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Public Works Administration $614,542 $645,224 $645,224 $601,205 TRIP 889,150 762,377 762,377 709,288 Engineering 5,321,949 5,908,433 6,268,433 6,067,300 General Services 11,794,129 12,315,123 12,299,831 12,750,424 Streets 15,916,545 16,990,989 17,290,989 17,383,758 Equipment 25,995,960 25,215,058 26,050,295 22,220,363 Wastewater 28,308,255 9,781,326 9,981,326 10,000,817 Solid Waste 41,073,890 38,690,056 38,390,056 40,225,041 Total $129,914,420 $110,308,586 $111,688,531 $109,958,196 SOURCE OF FUNDS: General Fund $22,996,952 $24,639,349 $24,624,057 $24,944,032 Development Services Fund 1,428,461 1,795,908 2,155,908 2,012,632 State Transportation 226,990 325,250 325,250 420,336 State Gas Tax 61,990 --- Transportation Dev. Fund 140,815 --- TDF TRIP Local Match 889,150 762,377 762,377 709,288 Sewer Service-Plant 2 6,069,805 2,725,373 2,925,373 2,872,109 Sewer Service-Plant 3 26,749,365 11,950,279 11,950,279 12,117,583 Refuse Fund 44,935,993 42,645,445 42,645,445 44,407,304 Aviation Fund 418,939 249,547 249,547 254,549 Equipment Fund 25,995,960 25,215,058 26,050,295 22,220,363 Total $129,914,420 $110,308,586 $111,688,531 $109,958,196 FULL TIME EMPLOYEES: Administration 9.00 9.00 9.00 9.00 TRIP 5.00 5.00 5.00 5.00 Engineering 44.00 48.00 48.00 48.00 General Services 72.00 73.00 73.00 73.00 Streets 93.00 93.00 93.00 93.00 Equipment 55.00 56.00 56.00 48.00 Wastewater 38.00 40.00 40.00 40.00 Solid Waste 106.00 107.00 107.00 107.00 Total $422.00 $431.00 $431.00 $423.00 131 4011 ADMINISTRATIVE SERVICES EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $568,525 $556,642 $556,642 $553,677 Operating 46,017 88,582 88,582 47,528 Capital ---- Total $614,542 $645,224 $645,224 $601,205 SOURCE OF FUNDS: General Fund 614,542 645,224 645,224 601,205 Total $614,542 $645,224 $645,224 $601,205 133 4021 4021 4021 THOMAS ROADS IMPROVEMENT PROGRAM (TRIP) EXPENDITURES Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $669,765 $700,497 $700,497 $648,934 Operating 219,385 61,880 61,880 60,354 Capital ---- Total $889,150 $762,377 $762,377 $709,288 SOURCE OF FUNDS: TDF TRIP Local Match 889,150 762,377 762,377 709,288 Total $889,150 $762,377 $762,377 $709,288 137 4031 4031 4031 4031 4031 4031 ENGINEERING EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $4,861,557 $5,276,821 $5,353,121 $5,472,240 Operating 460,392 631,612 886,612 595,060 Capital --28,700 - Total $5,321,949 $5,908,433 $6,268,433 $6,067,300 SOURCE OF FUNDS: General Fund $3,752,673 $4,112,525 $4,112,525 $4,054,668 Development Services Fund 1,428,461 1,795,908 2,155,908 2,012,632 Transportation Dev. Fund 140,815 --- Total $5,321,949 $5,908,433 $6,268,433 $6,067,300 144 4051 4051 4051 4051 GENERAL SERVICES EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $6,191,896 $6,581,576 $6,581,576 $6,678,420 Operating 5,537,601 5,674,847 5,648,555 6,013,304 Capital 64,632 58,700 69,700 58,700 Total $11,794,129 $12,315,123 $12,299,831 $12,750,424 SOURCE OF FUNDS: General Fund $11,091,266 $11,740,326 $11,725,034 $12,075,539 State Transportation 226,990 325,250 325,250 420,336 State Gas Tax 56,934 --- Aviation Fund 418,939 249,547 249,547 254,549 Total $11,794,129 $12,315,123 $12,299,831 $12,750,424 149 4052 4052 STREETS EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $6,854,015 $7,691,600 $7,691,600 $7,761,439 Operating 9,035,648 9,282,389 9,582,389 9,605,319 Capital 26,882 17,000 17,000 17,000 Total $15,916,545 $16,990,989 $17,290,989 $17,383,758 SOURCE OF FUNDS: General Fund $7,538,471 $8,141,274 $8,141,274 $8,212,620 State Gas Tax 5,056 --- Sewer Service-Plant 3 4,510,915 4,894,326 4,894,326 4,988,875 Refuse Fund 3,862,103 3,955,389 4,255,389 4,182,263 Total $15,916,545 $16,990,989 $17,290,989 $17,383,758 152 4053 4053 EQUIPMENT EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $5,171,946 $5,536,887 $5,536,887 $4,699,612 Operating 15,218,888 11,325,431 11,294,175 10,694,551 Capital 5,605,126 8,352,740 9,219,233 6,826,200 Total $25,995,960 $25,215,058 $26,050,295 $22,220,363 SOURCE OF FUNDS: Equipment Fund $25,995,960 $25,215,058 $26,050,295 $22,220,363 Total $25,995,960 $25,215,058 $26,050,295 $22,220,363 155 4071 4071 WASTEWATER EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $3,575,366 $3,937,828 $3,937,828 $4,007,376 Operating 24,722,181 5,793,498 5,993,498 5,943,441 Capital 10,708 50,000 50,000 50,000 Total $28,308,255 $9,781,326 $9,981,326 $10,000,817 SOURCE OF FUNDS: Sewer Service-Plant 2 $6,069,805 $2,725,373 $2,925,373 $2,872,109 Sewer Service-Plant 3 22,238,450 7,055,953 7,055,953 7,128,708 Total $28,308,255 $9,781,326 $9,981,326 $10,000,817 158 4081 4081 SOLID WASTE EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $8,950,342 $9,496,857 $9,496,857 $9,673,572 Operating 29,436,521 29,193,199 28,856,049 29,867,847 Capital 2,687,027 -37,150 683,622 Total $41,073,890 $38,690,056 $38,390,056 $40,225,041 SOURCE OF FUNDS: Refuse Fund $41,073,890 $38,690,056 $38,390,056 $40,225,041 Total $41,073,890 $38,690,056 $38,390,056 $40,225,041 161 Support Staff Water Resources FY 2015-2016 Organizational Chart Domestic Water OperationsHydrographics Agricultural Water Water Resources Superintendent Water Resources Director Water Resources Manager O & M ContractorStormwater Business Manager Fire Hydrant Maintenance Special Projects 162 Water Resources DEPARTMENT GOAL To supply and conserve water for the benefit of present and future citizens of Bakersfield Discharge Elimination System Municipal Separate Storm Sewer System) Permit. Water Resources worked collaboratively with multiple City and County Divisions/Departments to develop a user friendly SWMP to assist the City/County with compliance of the Federal Clean Water Act. 6. Implemented an annual contract with a contractor to perform service line replacements and other maintenance activities on the City WATER RESOURCES DIVISIONS: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Agricultural Water $4,811,296 $4,543,834 $4,543,834 $4,678,047 Domestic Water 22,896,564 19,559,352 20,059,352 20,789,762 Total $27,707,860 $24,103,186 $24,603,186 $25,467,809 SOURCE OF FUNDS: Agricultural Water $4,811,296 $4,543,834 $4,543,834 $4,678,047 Domestic Water 22,896,564 19,559,352 20,059,352 20,789,762 Total $27,707,860 $24,103,186 $24,603,186 $25,467,809 FULL TIME EMPLOYEES: Agricultural Water 23.00 23.00 23.00 23.00 Domestic Water 5.00 5.00 5.00 5.00 Total 28.00 28.00 28.00 28.00 165 4511 4511 AGRICULTURAL WATER EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $1,766,921 $1,723,731 $1,723,731 $1,762,024 Operating 3,042,811 2,802,603 2,802,603 2,908,523 Capital 1,564 17,500 17,500 7,500 Total $4,811,296 $4,543,834 $4,543,834 $4,678,047 SOURCE OF FUNDS: Agricultural Water $4,811,296 $4,543,834 $4,543,834 $4,678,047 Total $4,811,296 $4,543,834 $4,543,834 $4,678,047 168 4521 4521 DOMESTIC WATER EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $1,025,981 $1,275,479 $1,275,479 $1,312,675 Operating 21,856,879 18,253,873 18,737,873 19,417,087 Capital 13,704 30,000 46,000 60,000 Total $22,896,564 $19,559,352 $20,059,352 $20,789,762 SOURCE OF FUNDS: Domestic Water $22,896,564 $19,559,352 $20,059,352 $20,789,762 Total $22,896,564 $19,559,352 $20,059,352 $20,789,762 171 Director Assistant Director Recreation Division Parks Division Administrative Services Financial Support Services Craftworkers Repair & Maintenance Park/Streetscape Maintenance Urban Forestry/Trees Planning/Projects - CIP & Major Repairs Sports/Adaptive Special Events, Saunders & Silver Creek Community Center MLK Community Center Aquatics Recreation and Parks FY 2015-2016 Organizational Chart 172 Recreation and Parks DEPARTMENT GOAL To enhance the quality of life through a variety of programs, parks and partnerships. FY 2014 Recreation and Parks Continued 4. Promote enhanced safety standards for the Department RECREATION AND PARKS DIVISIONS: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Recreation and Parks Administration $1,146,736 $1,191,465 $1,192,465 $1,186,585 Parks 14,482,659 15,099,850 15,112,520 14,933,529 Recreation 2,839,127 3,003,132 3,053,632 2,901,543 Total $18,468,522 $19,294,447 $19,358,617 $19,021,657 SOURCE OF FUNDS: General Fund $18,439,158 $19,264,147 $19,328,317 $18,991,657 Amtrak Operating Fund 29,364 30,300 30,300 30,000 Total $18,468,522 $19,294,447 $19,358,617 $19,021,657 FULL TIME EMPLOYEES: Administration 9.00 9.00 9.00 9.00 Parks 128.00 128.00 128.00 128.00 Recreation 12.00 13.00 13.00 13.00 Total 149.00 150.00 150.00 150.00 175 5041 ADMINISTRATION EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $960,174 $1,010,390 $1,010,390 $998,061 Operating 186,562 181,075 182,075 188,524 Capital ---- Total $1,146,736 $1,191,465 $1,192,465 $1,186,585 SOURCE OF FUNDS: General Fund $1,146,736 $1,191,465 $1,192,465 $1,186,585 Total $1,146,736 $1,191,465 $1,192,465 $1,186,585 177 5021 5041 PARKS EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $8,082,945 $8,400,886 $8,400,886 $8,600,812 Operating 6,399,714 6,698,964 6,687,213 6,332,717 Capital --24,421 - Total $14,482,659 $15,099,850 $15,112,520 $14,933,529 SOURCE OF FUNDS: General Fund $14,453,295 $15,069,550 $15,082,220 $14,903,529 Amtrak Operating Fund 29,364 30,300 30,300 30,000 Total $14,482,659 $15,099,850 $15,112,520 $14,933,529 180 5031 5031 RECREATION EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $1,957,868 $2,043,613 $2,082,316 $2,009,194 Operating 862,292 943,919 950,753 876,749 Capital 18,967 15,600 20,563 15,600 Total $2,839,127 $3,003,132 $3,053,632 $2,901,543 SOURCE OF FUNDS: General Fund 2,839,127 3,003,132 3,053,632 2,901,543 Total $2,839,127 $3,003,132 $3,053,632 $2,901,543 183 Community Development FY 2015-2016 Organizational Chart Code Enforcement Permitting & Plan Checking Construction Inspections Building Division Permitting & Zoning Advanced Planning Current Planning Planning Division Business Manager Community Development Director Economic Development 184 COMMUNITY DEVELOPMENT DEPARTMENT GOAL To provide professional and technical services that support the development of a balanced community, the preservation of existing neighborhoods and the development of new neighborhoods in a timely and orderly manner COMMUNITY DEVELOPMENT DIVISIONS: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Planning $6,366,184 $7,166,716 $7,349,976 $4,342,769 Building 4,874,960 5,492,616 5,686,116 5,733,930 Total $11,241,144 $12,659,332 $13,036,092 $10,076,699 SOURCE OF FUNDS: General Fund $3,187,035 $3,376,149 $3,436,149 $3,452,209 Development Srvcs. Fund 3,692,109 4,117,478 4,384,238 4,278,957 Community Dev. Block Grant 1,266,199 1,042,180 1,092,180 1,310,691 HOME Program 1,819,307 1,109,525 1,109,525 1,034,842 Nat'l Stabilization Program 1,096,983 --- Successor Agency-Housing 179,511 3,014,000 3,014,000 - Total $11,241,144 $12,659,332 $13,036,092 $10,076,699 FULL TIME EMPLOYEES Planning*24.00 24.00 24.00 24.00 Building 37.00 41.00 41.00 41.00 Total 61.00 65.00 65.00 65.00 * Includes former EDCD staff 186 6011–PLANNING DIVISION GOAL To perform processes and functions that result in timely and orderly development and which encourage thoughtful growth throughout the City. Provide professional expertise and relevant Planning services to ensure that the City continues to evolve as a community where people want to live, work and recreate; all through implementation of the City’s General Plan; administration of current land use, planning, and zoning laws; conducting appropriate environmental review, and effective regulation of land divisions. Provide these services with excellent customer service practices and in a manner which is equitable to individual property owners and the greater community; promotes a high quality of life by improving the safety and livability of neighborhoods; and facilitates programs and projects that stimulate economic development by creating and retaining diverse housing and employment opportunities. FY 2014-15 ACCOMPLISHMENTS Planning: 1.Assisted in identifying a new Locally Generated Alternative (LGA) alignment for study by the High Speed Rail Authority (HSR); which assisted with the settlement of litigation with the HSR and helped identify a path forward which encourages the HSR to engage in a new public process, in coordination with the City (City Council Goal 4.1). 2.Re-initiated discussions with HSR regarding a Station Area Planning Grant for the new station located at F Street and Golden State in Downtown Bakersfield (City Council Goals 3.1, 3.3, 4.1, 4.3, 4.4, 5.1, 6.1). 3.Participated in outreach efforts with local interest groups to facilitate a unified approach to Downtown Redevelopment (City Council Goals 3.1, 3.2, 3.3, 4.4, 5.1). 4.Met with multiple commercial and residential business developers to encourage movement of new business into Downtown (City Council Goals 3.1, 3.2, 3.3, 4.4, 5.1). 5.Re-started the preparation of an Environmental Impact Report for the Hosking/SR 99 Commercial Shopping Center project (City Council Goal 4.1). 6.Continued the preparation of an Environmental Impact Report for the Olive Drive/SR 99 Walmart project (City Council Goal 4.1). 7.Allocated staff to review and begin processing more than 20 subdivision map applications that were submitted in a short period of time; in order to accommodate the growing demand for new residential development within the City (City Council Goal 4.1). 8.Responded to direction from City Council to re-initiate processing of annexation requests and immediately scheduled items for hearing that had been on hold (City Council Goal 4.1). 187 6011–Planning continued 9.Worked with the California Department of Fish and Wildlife and the U.S. Fish and Wildlife Service to secure a five-year extension of the Incidental Take Permit (ITP) document; also known as the Metropolitan Bakersfield Habitat Conservation Plan (MBHCP)(City Council Goal 4.1). 10.Provided administrative support staff for the existing Metropolitan Bakersfield Habitat Plan Trust Group (MBHCP) (City Council Goal 4.1). 11.Worked to ensure that grant funding remained in place from the Federal wildlife agency to continue work on the preparation of the new Bakersfield Habitat Conservation Plan (BHCP). This is a multi-phased, multi-year project to create a new habitat conservation plan for Metropolitan Bakersfield (City Council Goal 4.1). a.Completed US Fish and Wildlife Service (USFWS) FY 2011 HCP Planning Grant and provided required matching funds for BHCP Phase 1 (i.e. data collection and mapping). b.Commenced BHCP Phase 2 (i.e. conservation strategy and impact analysis). c.Created framework Obtained confirmation that the City will receive USFWS FY 2014 HCP Planning Grant to be used for first stage of BHCP Phase 3 (i.e. CEQA/NEPA analysis). 12.Submitted an application for the Sustainable Transportation Planning Grant which would fund a Master Plan to provide infrastructure to accelerate the transformation of Downtown Bakersfield into dense, compact, integrated urban core with jobs and housing balance; and multi-model transportation options (City Council Goals 3.1, 3.3, 4.1, 4.4, 5.1). 13.Assisted the City Manager’s Office with the submittal of Grant application for Bike Path Improvements Strategic Growth Council Affordable Housing and Sustainable Communities Program (SGC –AHSC) (City Council Goal 2.6). 14.Provided professional and technical support to Kern Council of Governments related to regional land use and transportation plans,and new climate change regulations (AB 32 and SB 375) (City Council Goal 4.1). 15.Submitted an application to the League of American Bicyclists (LAB). LAB responded with recommendations for further improvements before presenting the Bicycle Friendly Community designation (City Council Goal 2.6). 16.Began processing of eight pending annexations with LAFCO (City Council Goal 4.1). Economic Development: 1.Sold and provided down-payment assistance to six of the 14 Creekview Villas Townhomes,an affordable for-sale housing community (City Council Goals 3.1, 3.3, 4.3). 188 6011–Planning continued 2.Completed construction of the Residences at Old Town Kern (50-unit affordable housing project) in conjunction with the Kern County Housing Authority, including the adaptive re-use of the historically-significant Cornet Building (City Council Goals 3.3, 4.3). 3.Initiated construction on the 57-unit Mill Creek Courtyard Senior Residences project estimated to be complete by fall 2015 (City Council Goals 3.1, 3.3, 4.3). 4.Initiated construction on the 56-unit Park 20th Apartments project (400 20th Street), estimated to be complete in fall 2015. At least 20 units in this development will be set aside to house homeless veterans (City Council Goals 3.3, 4.3). 5.Funded and administered the Emergency Solutions Grant funds for the following non- profit service providers to combat homelessness: Bethany Services, Homeless Intervention Services/Bakersfield Rescue Mission, Flood Bakersfield Ministries, and Alliance Against Family Violence and Sexual Assault. Funding was directed to re-housing of persons entering homelessness, street outreach to connect homeless individuals with benefits and services to exit homelessness, and emergency shelter activities (City Council Goal 4.3). 6.Provided services to over 400 consumers and providers concerning information, training, and counseling on Fair Housing and compliance issues (City Council Goal 4.3). 7.Provided financial assistance and co-administered seven capital improvement program activities totaling over $2 million of CBDG funds (City Council Goals 2.1, 2.3). 8.Provided financial assistance and co-administered park improvements at Planz and Jefferson Parks (City Council Goal 6.3). 9.Administered improvements to Bakersfield ARC to increase efficiency and capacity at the Materials Recovery Facility, promoting job creation at the facility (City Council Goal 6.4). 10.Initiated improvements at Baker Street Village in partnership with the Housing Authority of the County of Kern and Clinica Sierra Vista for the creation of a new neighborhood clinic, and promoting the creation of new jobs in Old Town Kern (City Council Goals 3.3, 4.3, 5.1). 11.Obtained citizen input and analyzed community needs data to complete the Consolidated Plan 2020 and Analysis Impediments to Fair Housing Choice (City Council Goal 4.3). 12.Assisted 16 disabled households through the home accessibility grant program (City Council Goal 4.3). FY 2015-16 ACTION PLAN Planning: 1.Continue efforts to secure funding for the next phases for the new Bakersfield Regional Habitat Conservation Plan with federal wildlife grants (City Council Goal 4.1). 189 6011–Planning continued 2.Apply for grants to fund identified projects within the adopted Bicycle Transportation Plan to enhance and/or construct new bicycle facilities within the City (City Council Goal 2.6). 3.Continue coordination with Kern County to update the Metropolitan Bakersfield General Plan policies (City Council Goal 4.1). 4.Continue to provide administrative support staff for the existing MBHCP Trust Group (City Council Goal 4.1). 5.Coordinate with LAFCo and the City Manager’s office regarding processing of annexations as needed (City Council Goal 4.1). 6.Continue monitoring regional planning efforts through the Kern Council of Governments (City Council Goal 4.1). 7.Negotiate a grant agreement with the California High Speed Rail Authority and begin the process of developing a land use plan for the downtown area in anticipation of a future high speed rail station being located in the area of Golden State Highway and “F” Street (City Council Goals 3.1, 3.3,4.1, 4.4, 5.1, 6.1). 8.Complete the State-required 2015 update to the General Plan Housing Element (City Council Goals 3.3, 4.1, 4.3). 9.Complete processing of general plan amendments, zone changes, subdivision maps, conditional use permits, site plan reviews and other applications in a timely and efficient manner. Continue to provide excellent customer service by being attentive, respectful, and understanding of customer requests, and being proactive in identifying and resolving concerns or problems (City Council Goal 4.1). 10.Implement the Novus electronic agenda management system for Planning Commission meetings (City Council Goal 4.1). 11.Continue to act in an advisory capacity to the Downtown Bakersfield Development Corporation (City Council Goals 3.1, 4.4). 190 6011– Planning continued SERVICE LEVEL INDICATORS (by application type) FY 13-14 Actual FY 14-15 Projected FY 15-16 $GopWed Concurrent (Gen Plan Amend/Zone Change)14 10 8 Conditional Use Permits 37 30 30 General Plan Amendments 4 2 2 Home Occupations 193 240 240 Land Divisions 47 45 45 Site Plan Reviews 70 70 70 Zone Changes 3 3 3 Zoning Modifications 14 15 15 Annexations 0 0 10 Economic Development: 1.Pursue all funding opportunities to protect, improve, and diversify the economy of Bakersfield (City Council Goal 5.1). 2.Participate and play a coordinating role in the County-City Workforce Development Project (City Council Goal 5.1). 3.Complete construction of the 56-unit Park 20th Apartments affordable housing project using various housing resources, designating at least 20 units for homeless veterans (City Council Goals 3.3, 4.3). 4.Complete construction of the Courtyard Senior Apartments affordable housing development as part of the South Mill Creek development (City Council Goals 3.1, 3.3, 4.3). 5.Initiate construction of the 19th Street Senior Housing development, providing 64 affordable housing units as part of the Mill Creek Development (City Council Goals 3.1, 3.3, 4.3). 6.Initiate construction on the second phase of the Creekview Villas Townhome development in South Mill Creek (City Council Goals 3.1, 3.3, 4.3). 7.Continue to provide down payment assistance to low and moderate income homebuyers for Parkview Cottages and Creekview Villas Townhomes (City Council Goal 3.1, 3.3, 4.3). 8.Continue working diligently with the Successor Agency to complete the remaining Proposition 1C enforceable projects and contracts in support of the Mill Creek project (City Council Goals 3.1, 3.3). 191 6011–Planning continued 9.Prepare the annual funding application process for federal entitlements of the CDBG, HOME Investment Partnership and ESG programs (City Council Goals 2.1, 2.3, 4.3, 4.4). 10.Provide assistance to public services and facilities for seven non-profit organizations providing emergency shelter and transitional support, provision of food for low-income residences, providing fair housing education, outreach and services, and senior activities (City Council Goal 4.3). 11.Provide $2 million in CDBG financial assistance and co-administer four capital improvement program activities (City Council Goals 2.1, 2.3). 12.Assist 15 disabled households through the home accessibility grant program (City Council Goal 4.3). 13.Increase the overall level of Fair Housing law knowledge to all community residents by providing services, information, technical training, and counseling on fair housing related issues (City Council Goal 4.3). 14.Implement programs and activities identified in the FY 2014-2015 HUD Action Plan, including CDBG-funded CIP projects, housing activities, and public facilities (City Council Goals 2.1, 2.3, 4.3, 4.4). 15.Continue to provide staff support to the Historic Preservation Commission (City Council Goal 4.1). 16.Begin to implement a Mills Act program for the City based on State law that provides a reduction in property tax for qualified historic properties that elect to enter into a requisite contract with the City (City Council Goal 4.1). SERVICE LEVEL INDICATORS FY 13-14 Actual FY 14-15 Projected FY 15-16 Adopted Home Access Grant Program 7 16 15 Fair Housing Education, Outreach and Counseling 250 300 450 Down payment Assistance Loans 10 17 10 Economic development information requests1 125 125 125 Project assistance/business retention requests2 2 2 0 192 PLANNING EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $2,395,874 $2,416,322 $2,549,582 $2,416,911 Operating 3,790,799 1,736,394 1,786,394 1,925,858 Capital ---- Total $6,186,673 $4,152,716 $4,335,976 $4,342,769 SOURCE OF FUNDS: General Fund $1,117,876 $1,128,707 $1,128,707 $1,128,570 Development Services Fund 886,308 872,304 1,005,564 868,666 Comm. Dev. Block Grant 1,266,199 1,042,180 1,092,180 1,310,691 HOME Program 1,819,307 1,109,525 1,109,525 1,034,842 Nat'l Stabilization Program 1,096,983 --- Successor Agency-Housing 179,511 3,014,000 3,014,000 - Total $6,366,184 $7,166,716 $7,349,976 $4,342,769 193 6021 6021 BUILDING EXPENDITURES: Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Personnel $4,237,778 $4,736,246 $4,889,386 $4,999,490 Operating 635,182 756,370 756,030 734,440 Capital 2,000 -40,700 - Total $4,874,960 $5,492,616 $5,686,116 $5,733,930 SOURCE OF FUNDS: General Fund $2,069,159 $2,247,442 $2,307,442 $2,323,639 Development Services Fund 2,805,801 3,245,174 3,378,674 3,410,291 Total $4,874,960 $5,492,616 $5,686,116 $5,733,930 196 Non NON-DEPARTMENTAL Actual 2013-14 Adopted Budget 2014-15 Amended Budget 2014-15 Adopted Budget 2015-16 Non-Departmental $7,023,088 $13,747,575 $12,752,586 $9,675,326 Total $7,023,088 $13,747,575 $12,752,586 $9,675,326 SOURCE OF FUNDS: General Fund $6,388,028 $12,604,635 $11,281,516 $9,272,100 Development Services Fund 201,700 431,900 431,900 320,900 T.O.T. Fund 82,583 111,040 111,040 82,326 Park Development (NOR)37,158 --- COF - Local Trip --1,353,776 - TDF TRIP Local Match --121,184 - COF Utility/Road Funds 313,619 600,000 (546,830)- Total (a) (b)$7,023,088 $13,747,575 $12,752,586 $9,675,326 (a)Does not include debt service or interfund transfers (b) Items of note included in the 2015-16 non-departmental budget include: 1)Council Contigency of $50,000 1)City's Share of Cost for LAFCO and KernCOG 1)City Contribution to KEDC, Bakersfield Symphony Orchestra and Beale Park Band 198 Special Revenue Funds These funds account for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes. Community Development Block Grant Fund - Used to account for resources provided by the Federal Housing and Community Development Act of 1974 for the elimination of slums and blight, housing conservation, and improvements of community services. HOME Investment Partnership Program Fund - Used to account for resources provided by Federal Housing and Urban Development for a wide range of activities that buy, build and rehabilitate affordable housing opportunities for rent or home ownership for low- income citizens. Neighborhood Stabilization Program Fund – Used to account for resources provided by the Federal Housing and Urban Development to aid in purchase of foreclosed or abandoned homes and to rehabilitate, resell, or develop these homes in order to stabilize neighborhoods and stem the decline of house values of neighboring homes. The program is authorized under Title III of the Housing and Economic Recovery Act of 2008. Federal Transportation Fund - Used to account for resources provided by the Federal Intermodal Surface Transportation Efficiency Act (ISTEA) of 1991. These resources include four programs comprised of the Surface Transportation Program (STP), Congestion Mitigation and Air Quality (CMAQ), Transportation Enhancement Activity (TEA), and Highway Bridge Replacement and Rehabilitation (HBRR). Thomas Roads Improvement Program (TRIP) Fund - Used to account for the resources provided by the Federal SAFETEA-LU Section 1302 National Corridor Infrastructure Improvement Program promoted by Congressman Bill Thomas. These monies will provide significant federal funding for twelve (12) specific projects identified in the federal program award, including the North Beltway, West Beltway, State Route 178 and the Centennial Corridor projects. State (TDA) Transportation Fund - Used to account for the City's allocation of 1/4 percent of sales tax authorized by SB 325 Transportation Development Act (TDA) and State Grants for operation of an Amtrak Station. State Gas Tax Fund - Used to account for the City's share, based upon population, of state gasoline taxes. State law requires these gasoline taxes be used to maintain streets or for major street construction. Traffic Safety Fund - Used to account for the City's share of traffic fine resources which are transferred to the General Fund to assist in funding the cost of traffic safety and traffic control devices, and the cost of the red light enforcement program. 199 Special Revnue Funds Continued CUPA/UASI – Certified Union Program Agency (CUPA) is used to account for fire prevention activities. City businesses pay fees for one or more activities, such as hazardous materials, fuel storage tanks, fire alarms, sprinklers, etc. The Urban Area Security Initiative (UASI) is used to account for program funds directed at improving homeland security capabilities within high-risk, high density urban areas. The Bakersfield Fire Department was designated the single point of contact as per the UASI grant guidelines. Supplemental Law Enforcement Safety Fund - Used to account for the City’s share, based upon population of the Supplemental Law Enforcement Block Grant commencing with the State’s 1996-97 fiscal year and other categorical public safety grants. Transient Occupancy Tax Fund – Used to account for the general revenues provided by a 12 percent room tax (M.C. 3.40) and the operation and debt obligations related to Rabobank Arena complex, ice rink and the Bakersfield Convention and Visitors Bureau. 200 CITY OF BAKERSFIELD FINANCIAL SUMMARY COMMUNITY DEVELOPMENT BLOCK GRANT FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $267,428 $268,394 $268,394 $110,700 Revenues Intergovernmental Revenue 3,549,867 3,461,778 7,310,777 3,483,486 Charges for Services 19 --- Miscellaneous Revenue 177,948 175,868 175,868 168,868 Total Revenues 3,727,834 3,637,646 7,486,645 3,652,354 Expenditures Personnel 470,913 534,663 534,663 548,509 Operating 795,286 557,517 1,257,240 762,182 Total Operating 1,266,199 1,092,180 1,791,903 1,310,691 Capital Improv. Projects 1,876,235 2,116,273 5,412,407 1,771,132 Total Expenditures 3,142,434 3,208,453 7,204,310 3,081,823 Transfers Transfers In -231,769 231,769 - Transfers Out (584,434)(671,798)(671,798)(582,823) Transfers In/(Out)584,434 440,029 440,029 582,823 Fund Balance - June 30 $268,394 $257,558 $110,700 $98,408 201 CITY OF BAKERSFIELD FINANCIAL SUMMARY HOME INVESTMENT PARTNERSHIP PROGRAM FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $94,258 $153,186 $153,186 $170,986 Revenues Intergovernmental Revenue 1,809,087 1,079,525 4,892,493 1,004,842 Miscellaneous Revenue 84,530 30,000 47,800 36,000 Total Revenues 1,893,617 1,109,525 4,940,293 1,040,842 Expenditures Personnel 112,441 100,911 100,911 79,453 Operating 1,706,866 1,008,614 3,536,964 955,389 Total Operating 1,819,307 1,109,525 3,637,875 1,034,842 Capital Improv. Projects 15,382 -1,284,618 - Total Expenditures 1,834,689 1,109,525 4,922,493 1,034,842 Fund Balance - June 30 $153,186 $153,186 $170,986 $176,986 202 CITY OF BAKERSFIELD FINANCIAL SUMMARY NEIGHBORHOOD STABILIZATION PROGRAM Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $-$4,000 $4,000 $67,900 Revenues Intergovernmental Revenue 1,096,983 --- Miscellaneous Revenue 4,000 -63,900 - Total Revenues 1,100,983 -63,900 - Expenditure Personnel ---- Operating 1,096,983 --- Total Expenditures 1,096,983 --- Fund Balance - June 30 $4,000 $4,000 $67,900 $67,900 203 CITY OF BAKERSFIELD FINANCIAL SUMMARY FEDERAL TRANSPORTATION FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Revenues Intergovernmental Revenue $5,243,751 $4,297,174 $18,408,380 $6,044,601 Total Revenues 5,243,751 4,297,174 18,408,380 6,044,601 Expenditures Capital Improv. Projects 5,243,751 4,297,174 18,408,380 6,044,601 Total Expenditures 5,243,751 4,297,174 18,408,380 6,044,601 Fund Balance - June 30 $-$-$-$- 204 CITY OF BAKERSFIELD FINANCIAL SUMMARY THOMAS ROADS IMPROVEMENT PROGRAM(TRIP) Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $384,522 $242,941 $242,941 $242,941 Revenues Intergovernmental Revenue 42,599,789 105,505,522 381,556,060 72,500,871 Miscellaneous Revenue 688 --- Total Revenues 42,600,477 105,505,522 381,556,060 72,500,871 Expenditures Capital Improv. Projects 42,742,058 105,514,333 381,556,060 72,500,871 Total Expenditures 42,742,058 105,514,333 381,556,060 72,500,871 Fund Balance - June 30 $242,941 $234,130 $242,941 $242,941 205 CITY OF BAKERSFIELD FINANCIAL SUMMARY STATE TRANSPORTATION FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $2 $-$-$- Revenues Intergovernmental Revenue 774,765 3,174,426 3,387,776 459,836 Miscellaneous Revenue 2,954 500 500 500 Total Revenues 777,719 3,174,926 3,388,276 460,336 Expenditures Operating 256,354 355,550 355,550 450,336 Capital Improv. Projects 521,367 2,819,376 3,032,726 - Total Expenditures 777,721 3,174,926 3,388,276 450,336 Fund Balance - June 30 $-$-$-$10,000 206 CITY OF BAKERSFIELD FINANCIAL SUMMARY GAS TAX FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $5,280,902 $4,393,234 $11,478,470 $1,881,398 Revenues Intergovernmental Revenue 10,612,476 8,410,000 10,210,000 7,710,000 Charges for Services ---- Fines and Forfeits 111,035 10,000 40,000 30,000 Miscellaneous Revenue 100,933 25,000 40,000 40,000 Total Revenues 10,824,444 8,445,000 10,290,000 7,780,000 Expenditures Operating 50,019 -27,771 - Capital Outlay 11,971 --- Total Operating 61,990 -27,771 - Capital Improv. Projects 4,564,886 12,801,836 19,859,301 9,059,578 Total Expenditures 4,626,876 12,801,836 19,887,072 9,059,578 Transfers Fund Balance - June 30 $11,478,470 $36,398 $1,881,398 $601,820 207 CITY OF BAKERSFIELD FINANCIAL SUMMARY TRAFFIC SAFETY FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $139,613 $65,840 $65,840 $65,840 Revenues Charges for Services 256,322 250,000 250,000 250,000 Fines and Forfeits 1,252,064 1,100,000 1,100,000 1,100,000 Miscellaneous Revenue 6,603 --1,160 Total Revenues 1,514,989 1,350,000 1,350,000 1,351,160 Expenditures Operating 488,762 500,000 500,000 817,000 Total Expenditures 488,762 500,000 500,000 817,000 Transfers Transfers Out (1,100,000)(850,000)(850,000)(600,000) Fund Balance - June 30 $65,840 $65,840 $65,840 $- 208 CITY OF BAKERSFIELD FINANCIAL SUMMARY CUPA/UASI FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $365,504 $406,258 $440,078 $169,241 Revenues Intergovernmental Revenue 8,176 15,000 25,000 10,000 Licenses and Permits 204,284 195,500 211,000 211,000 Charges for Services 934,269 932,000 900,000 880,000 Miscellaneous Revenue 6,205 1,000 3,000 3,000 Total Revenues 1,152,934 1,143,500 1,139,000 1,104,000 Expenditures Personnel 816,673 762,506 762,506 787,165 Operating 258,014 274,011 307,831 437,133 Capital Outlay 3,673 339,500 339,500 25,000 Total Expenditures 1,078,360 1,376,017 1,409,837 1,249,298 Fund Balance - June 30 $440,078 $173,741 $169,241 $23,943 209 CITY OF BAKERSFIELD FINANCIAL SUMMARY SUPPLEMENTAL LAW ENFORCEMENT SAFETY FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $519,765 $524,940 $668,327 $277,940 Revenues Intergovernmental Revenue 607,361 619,139 369,139 580,066 Miscellaneous Revenue 7,896 -3,000 1,000 Total Revenues 615,257 619,139 372,139 581,066 Expenditures Personnel 50,389 114,000 114,000 52,930 Operating 239,642 230,078 300,875 381,566 Capital Outlay 176,664 275,061 347,651 145,570 Total Expenditures 466,695 619,139 762,526 580,066 Fund Balance - June 30 $668,327 $524,940 $277,940 $278,940 210 CITY OF BAKERSFIELD FINANCIAL SUMMARY TRANSIENT OCCUPANCY TAX Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $2,167,031 $3,466,074 $3,580,047 $2,714,060 Revenues Taxes and Assessments 8,826,003 8,465,000 9,210,000 8,725,000 Charges for Services 6,267,450 6,163,793 6,163,793 6,194,254 Miscellaneous Revenue 1,857,778 1,200,000 1,215,000 1,215,000 Total Revenues 16,951,231 15,828,793 16,588,793 16,134,254 Expenditures Personnel 2,704,675 2,585,427 2,585,427 2,690,177 Operating 5,136,416 4,666,644 4,780,617 4,666,100 Capital Leases 3,143,000 3,145,150 3,145,150 3,141,150 Total Expenditures 10,984,091 10,397,221 10,511,194 10,497,427 Transfers Transfers Out (4,554,124)(6,943,586)(6,943,586)(7,024,927) Fund Balance - June 30 $3,580,047 $1,954,060 $2,714,060 $1,325,960 Analysis of Fund Balance Capital Lease Reserve $900,000 $900,000 $900,000 $900,000 Unreserved 2,680,047 1,054,060 1,814,060 425,960 Total $3,580,047 $1,954,060 $2,714,060 $1,325,960 211 Internal Service Funds These funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit on a cost-reimbursement basis. Equipment Management Fund - Used to account for the cost of maintenance, purchase and replacement of vehicular equipment and other equipment including mowers, communications, copiers and computers used by all City departments. Such costs are billed to the departments via established rates, which are based upon actual maintenance and replacement costs. Self-Insurance Fund - Used to account for the cost of operating a self-insurance program as follows: The City is self-insured for workers’ compensation for the first $500,000 of each accident or occurrence and is a member of California Public Entity Insurance Authority for excess coverage to protect against catastrophic losses. Funding for this program is provided by allocations from various City programs. The City is self-insured for general and auto liability for the first $1,000,000 of each accident or occurrence and is a member of the Authority for California Cities for Excess Liability (ACCEL) for excess coverage in the amount of $32,000,000. Funding for this program is provided by allocation from the various City programs. 212 CITY OF BAKERSFIELD FINANCIAL SUMMARY EQUIPMENT MANAGEMENT FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $24,822,038 $15,625,277 $20,887,960 $16,076,480 Revenues Intergovernmental Revenue -478,360 478,360 - Charges for Services 22,368,773 23,087,373 23,087,373 23,946,226 Fines and Forfeits ---550,000 Miscellaneous Revenue 634,285 901,297 928,445 243,000 Total Revenues 23,003,058 24,467,030 24,494,178 24,739,226 Expenditures Personnel 5,171,946 5,536,887 5,536,887 4,699,612 Operating 16,582,850 12,691,970 12,737,857 12,294,473 Capital Outlay 6,991,192 11,288,678 16,452,273 8,118,835 Total Operating 28,745,988 29,517,535 34,727,017 25,112,920 Capital Improv. Projects -30,000 60,000 91,500 Total Expenditures 28,745,988 29,547,535 34,787,017 25,204,420 Transfers Transfers In 1,808,852 5,481,359 5,481,359 1,352,534 Fund Balance - June 30 $20,887,960 $16,026,131 $16,076,480 $16,963,820 213 CITY OF BAKERSFIELD FINANCIAL SUMMARY SELF INSURANCE FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $(1,976,799)$(2,823,293)$(2,733,773)$(2,388,993) Revenues Charges for Services 10,046,287 9,766,438 9,825,738 10,293,788 Miscellaneous Revenue 1,856,642 1,670,447 2,045,447 1,350,000 Total Revenues 11,902,929 11,436,885 11,871,185 11,643,788 Expenditures Personnel 2,757,678 2,898,103 2,898,103 2,896,478 Operating 9,847,773 8,538,782 8,628,302 8,873,238 Total Expenditures 12,605,451 11,436,885 11,526,405 11,769,716 Transfers Transfers Out (54,452)--- Fund Balance - June 30 $(2,733,773)$(2,823,293)$(2,388,993)$(2,514,921) 214 Fiduciary Funds Assessment Districts Fund - To account for capital improvements and subsequent debt service as a result of the issuance of 1915 Special Assessment Bonds and collection of assessment liens to retire the maturing principal and interest. 215 CITY OF BAKERSFIELD FINANCIAL SUMMARY ASSESSMENT DISTRICTS FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $16,383,048 $13,995,317 $14,108,019 $11,509,601 Revenues Taxes and Assessments 6,608,631 6,262,772 6,262,772 6,221,654 Charges for Services (8,817)--- Miscellaneous Revenue 71,442 669 669 205,000 Total Revenues 6,671,256 6,263,441 6,263,441 6,426,654 Expenditures Operating 114,698 193,000 195,068 268,500 Debt Service 7,947,095 7,241,331 7,241,331 7,173,819 Total Operating 8,061,793 7,434,331 7,436,399 7,442,319 Capital Improv. Projects 884,492 -1,425,460 - Total Expenditures 8,946,285 7,434,331 8,861,859 7,442,319 Fund Balance - June 30 $14,108,019 $12,824,427 $11,509,601 $10,493,936 216 Capital Improvement Program Funds Capital Outlay Fund - To account for the cost of capital projects financed primarily by general revenues. Capital Outlay – Utility/Road Fund – To account for the 1 percent local utility surcharge for gas and electricity and the additional 0.5 percent revenue per the City’s franchise agreement with Pacific Gas and Electric. The City Council specifically earmarked these revenues for roads programs. On May 1, 2013, the City Council adopted Ordinance No. 4726 which established the Roads Program Utility Franchise Fee and Surcharge Fund. The ordinance requires specific utility surcharge revenues accrue directly into the fund. Recreation Facilities Fund - To account for the City's share of the State of general obligation bonds authorized by Proposition 12 park bond issue and Proposition 13 water bond issue, which were approved by voters in March 2000, and other major revenue sources for Park and Recreation Capital projects. Park Improvement Fund - On November 7, 1990, the City Council adopted Ordinance No. 3327 establishing a fee for the purpose of developing, improving and/or enhancing public parks and recreation facilities serving the residential development. The fee is calculated in relationship to the number of people residing in the development and the current estimated cost of constructing a park. The fee is set by resolution on a per unit basis. Transportation Development Fund - The adopted Metropolitan Bakersfield General Plan mandated that a Transportation Impact Fee be developed to mitigate impacts of new development on the regional circulation system. The City Council adopted the fee program on January 28, 1992 and the Kern County Board of Supervisors adopted a similar fee program on April 6, 1992. The fee is collected at the building permit stage and the amount of the fee is directly related to the individual project's traffic generation potential. A portion of these funds is allocated to serve as the Local Match for the Thomas Roads Improvement Program. TDF TRIP Local Match Fund – To account for the Traffic Impact Fees which are used to meet local match requirements for Federal resources specific to Thomas Roads Improvement Program. 217 CITY OF BAKERSFIELD FINANCIAL SUMMARY CAPITAL OUTLAY FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $8,234,107 $5,855,856 $15,125,993 $5,023,414 Revenues Intergovernmental Revenue 522,370 (2,195,899)1,062,297 - Charges for Services --228,978 - Fines and Forfeits -162,000 1,361,707 - Miscellaneous Revenue 916,863 60,314 885,616 15,000 Other Financing Sources -660,000 660,000 - Total Revenues 1,439,233 (1,313,585)4,198,598 15,000 Expenditures Capital Improv. Projects 8,877,979 12,972,951 27,288,839 7,533,799 Total Expenditures 8,877,979 12,972,951 27,288,839 7,533,799 Transfers Transfers In 14,988,498 14,232,733 14,232,733 7,320,000 Transfers Out (657,866)(1,245,071)(1,245,071)(772,918) Transfers In/(Out)14,330,632 12,987,662 12,987,662 6,547,082 Fund Balance - June 30 $15,125,993 $4,556,982 $5,023,414 $4,051,697 Analysis of Fund Balance Facilities Reserve $5,000,000 $4,500,000 $5,000,000 $4,000,000 Unreserved 10,125,993 56,982 23,414 51,697 Total $15,125,993 $4,556,982 $5,023,414 $4,051,697 218 CITY OF BAKERSFIELD FINANCIAL SUMMARY CAPITAL OUTLAY FUND - LOCAL TRIP Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $-$52,435,581 $52,435,581 $37,389,329 Revenues Intergovernmental Revenue 40,000,000 1,122,012 1,122,012 - Miscellaneous Revenue 2,559 -3,848,858 5,000 Total Revenues 40,002,559 1,122,012 4,970,870 5,000 Expenditures Operating -1,353,776 1,353,776 - Total Operating -1,353,776 1,353,776 - Capital Improv. Projects -19,663,346 19,663,346 24,500,000 Total Expenditures -21,017,122 21,017,122 24,500,000 Transfers Transfers In -1,000,000 1,000,000 - June 30 Fund Balance $52,435,581 $33,540,471 $37,389,329 $12,894,329 219 CITY OF BAKERSFIELD FINANCIAL SUMMARY CAPITAL OUTLAY - UTILITY/ROAD FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $3,464,714 $(10,450,418)$253,540 $144,345 Revenues Taxes and Assessments 4,974,371 5,075,000 5,075,000 5,175,000 Intergovernmental Revenue 1,127,796 (596,605)-- Charges for Services 85,130 --- Fines and Forfeits ---- Miscellaneous Revenue 65,700 (39,000)30,000 30,000 Total Revenues 6,252,997 4,439,395 5,105,000 5,205,000 Expenditures Operating 313,619 (546,830)2,130 - Total Operating 313,619 (546,830)2,130 - Capital Improv. Projects $9,150,552 $(5,829,539)$4,962,065 $4,937,646 Total Expenditures 9,464,171 (6,376,369)4,964,195 4,937,646 Transfer Transfers Out -(250,000)(250,000)- Fund Balance - June 30 $253,540 $115,346 $144,345 $411,699 220 CITY OF BAKERSFIELD FINANCIAL SUMMARY RECREATION FACILITIES FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $-$-$-$- Revenues Intergovernmental Revenue --476,450 - Total Revenues --476,450 - Expenditures Capital Improv. Projects --476,450 - Total Expenditures --476,450 - Fund Balance - June 30 $-$-$-$- 221 CITY OF BAKERSFIELD FINANCIAL SUMMARY PARK IMPROVEMENT FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $5,112,641 $3,117,508 $6,963,143 $2,598,330 Revenues Taxes and Assessments 2,149,215 1,250,000 1,848,717 1,240,000 Miscellaneous Revenue 78,761 -40,000 40,000 Total Revenues 2,227,976 1,250,000 1,888,717 1,280,000 Expenditures Operating 37,158 -75,720 - Debt Service -392,000 638,875 - Total Operating 37,158 392,000 714,595 - Capital Improv. Projects 340,316 2,299,600 5,538,935 3,361,000 Total Expenditures 377,474 2,691,600 6,253,530 3,361,000 Fund Balance - June 30 $6,963,143 $1,675,908 $2,598,330 $517,330 222 CITY OF BAKERSFIELD FINANCIAL SUMMARY TRANSPORTATION DEVELOPMENT FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $17,640,966 $13,191,556 $18,182,944 $94,841 Revenues Taxes and Assessments 21,273,301 18,000,000 18,044,500 16,000,000 Intergovernmental Revenue 1,462,671 -308,039 - Charges for Services 29,944 100,000 2,000 1,000 Miscellaneous Revenue 610,751 25,000 3,163,830 50,000 Total Revenues 23,376,667 18,125,000 21,518,369 16,051,000 Expenditures Personnel 134,347 --- Operating 6,468 --- Total Operating 140,815 --- Capital Improv. Projects 6,693,874 2,775,000 11,074,427 1,402,470 Total Expenditures 6,834,689 2,775,000 11,074,427 1,402,470 Transfers Transfers Out (16,000,000)(28,532,045)(28,532,045)(13,525,000) Fund Balance - June 30 $18,182,944 $9,511 $94,841 $1,218,371 223 CITY OF BAKERSFIELD FINANCIAL SUMMARY TDF TRIP LOCAL MATCH FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $22,609,714 $288,307 $23,519,026 $60,000 Revenues Charges for Services 152,716 --- Miscellaneous Revenue 110,339 -60,000 65,000 Total Revenues 263,055 -60,000 65,000 Expenditures Personnel 1,030,518 1,090,171 1,090,171 1,052,066 Operating 227,589 194,453 194,453 69,134 Total Operating 1,258,107 1,284,624 1,284,624 1,121,200 Capital Improv. Projects 14,095,636 27,527,298 50,766,447 12,397,328 Total Expenditures 15,353,743 28,811,922 52,051,071 13,518,528 Transfers Transfers In 16,000,000 28,532,045 28,532,045 13,525,000 Fund Balance - June 30 $23,519,026 $8,430 $60,000 $131,472 224 CITY OF BAKERSFIELD MAJOR BRIDGE & THOROUGHFARE DISTRICTS Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $-$27,671 $27,671 $35,221 Revenues Fines and Forfeits 27,683 -7,450 - Miscellaneous Revenue (12)-100 - Total Revenues 27,671 -7,550 - June 30 Fund Balance $27,671 $27,671 $35,221 $35,221 225 Debt Service Funds General Obligation Debt Service Fund - Used to accumulate monies for the payment of $4,900,000 HUD Section 108 loans. The loans were issued in August 2003 with annual principal payments ranging from $161,000 to $381,000 plus interest at 1.61 percent to 4.76 percent with a scheduled final maturity in August 2023. Community Development Block Grant Funds are used to service this debt. 226 CITY OF BAKERSFIELD FINANCIAL SUMMARY MUNICIPAL IMPROVEMENT DEBT SERVICE FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $-$-$-$- Revenues Miscellaneous Revenue 81,932 82,613 82,613 83,087 Total Revenues 81,932 82,613 82,613 83,087 Expenditures Debt Service 720,490 1,058,378 1,058,378 742,742 Total Expenditures 720,490 1,058,378 1,058,378 742,742 Transfers Transfers In 638,558 975,765 975,765 659,655 Fund Balance - June 30 $-$-$-$- 227 CITY OF BAKERSFIELD SCHEDULE OF LONG-TERM DEBT OUTSTANDING June 30, 2016 Principal Interest Total General Fund: Compensated Absences - Accrued - Sick Leave and Vacation - Estimate 6,100,000 -6,100,000 Transient Occupancy Tax Fund: Convention Center - Arena Projects Series 2006A - Refunding COP 15,010,000 3,109,875 18,119,875 Series 2006B - Refunding COP 5,630,000 1,337,500 6,967,500 Community Development Block Grant Fund: HUD Section 108 Loan, 2003 ($4.1 m)2,399,000 634,235 3,033,235 HUD Section 108 Loan, 2003 ($0.8 m)494,000 147,362 641,362 HUD Section 108 Loan, 2003($1.0 m)643,000 194,694 837,694 HUD Section 108 Loan, 2009 ($1.8 m)1,141,000 147,156 1,288,156 Wastewater Treatment Fund: State Water Resources Loan 5,264,884 1,053,001 6,317,885 Sewer Revenue Bonds, 2007A 178,615,000 101,721,563 280,336,563 Sewer Bonds, 2012A 15,000,000 7,263,195 22,263,195 Domestic Water Fund: KVWA Water Rights 20,664,937 14,121,328 34,786,265 Successor Agency Fund: California Housing Finance Authority: The Village @ Baker Street 607,766 46,256 654,022 Centennial Garden Reimb. 1997 9,600,000 -9,600,000 RDA - 2006 Arena COPS Series A 15,010,000 3,109,875 18,119,875 RDA - 2006 Arena COPS Series B 5,630,000 1,337,500 6,967,500 HUD Section 108 Loan, Millcreek South 3,178,000 1,295,220 4,473,220 HUD Section 108 Loan, Fire Station 5 1,288,000 526,801 1,814,801 HUD Section 108 Loan, 2003 ($1.0 m)643,000 194,694 837,694 I Bank - Millcreek 8,843,341 4,070,557 12,913,898 RDA Loans - Reimbursement to City 3,225,080 383,825 3,608,905 RDA-Tax Allocation Bond Series 2009A 1,875,000 1,336,314 3,211,314 RDA-Tax Allocation Bond Series 2009B 1,110,000 762,336 1,872,336 Special Assessment Districts (23)48,665,000 15,666,804 64,331,804 228 CITY OF BAKERSFIELD SCHEDULE OF LONG-TERM DEBT MATURITIES FISCAL YEAR 2015-16 Principal Interest Fiscal Charges Total Transient Occupancy Tax Fund- Convention Center - Arena Projects 2,285,000 856,150 3,141,150 Community Development Block Grant Fund- HUD Selection 108 Loans, 2003 465,000 195,910 5,000 665,910 PG & E Retrofit Loan 30,955 30,955 Trip Loc 2014 A Wastewater Treatment Fund: State Water Resources Loan 752,126 150,429 902,555 Sewer Revenue Bonds, 2007A 5,475,000 8,534,406 19,000 14,028,406 Sewer Revenue Bonds, 2012A 5,000,000 100,000 46,300 5,146,300 Domestic Water Fund- KCWA Water Rights 556,212 915,710 1,471,922 Mainline Extension Reimbursement 150,000 150,000 Successor Agency Fund: California Housing Finance Authority: The Village @ Baker Street 300,000 27,011 327,011 Centennial Garden Reimb. 1997 1,200,000 1,200,000 RDA-2006 Arena COPS Series A 1,665,000 604,400 3,500 2,272,900 RDA - 2006 Arena COPS Series B 620,000 251,750 3,500 875,250 HUD Selection 108 Loans, Millcreek South 165,000 148,218 313,218 HUD Section 108 Loans, Fire Station 6 74,000 65,448 139,448 I Bank- Millcreek 261,235 263,086 25,770 550,091 RDA Reimbursement to City 1,349,954 31,087 1,381,041 RDA 2009 Tab - Series A 70,000 133,125 5,400 208,525 RDA 2009 Tab - Series B 40,000 76,125 5,400 121,525 Special Assessment Districts (23)3,800,000 2,205,669 1,283,150 7,288,819 Total Debt Service 24,259,482 14,558,524 1,397,020 40,215,026 229 Enterprise Funds These funds account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the governing body has decided that periodic determination of net income is appropriate for accountability purposes. Wastewater Treatment Fund - Used to account for the provision of sewer service to the residents of the City and some residents of the County. This fund also accounts for the activities related to the debt issues which provided for the Wastewater Treatment Facilities. Sewer Connection Fund - Used to account for connection fees dedicated to debt service and capital projects. Refuse Service Fund - Used to account for the collection and disposal of solid waste within the City. All activities necessary to provide such services are accounted for in this fund. Sanitary Landfill Cap (Landfill Closure) Fund - Used to account for the resources dedicated to capping a closed landfill. Agricultural Water Fund - Used to account for the provision of water service restricted primarily to agricultural purposes to users within the City and some users within the County (some Kern River water is exchanged for California State Aqueduct water for domestic water purposes.) All activities necessary to provide such service are accounted for in this fund. Domestic Water Fund - Used to account for the provision of water service to some residents of the City and the County. All activities necessary to provide such service are accounted for in this fund. Airpark Fund - Used to account for the acquisition and operation of the airpark. The majority of acquisition and improvement financing for the airport facility is to be provided by an annual grant from the Federal Aviation Administration. Offstreet Parking Fund - Used to account for the operations of a parking garage located on between "H" and Eye Streets and various surface parking lots within the City. 230 CITY OF BAKERSFIELD FINANCIAL SUMMARY WASTEWATER TREATMENT FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $73,959,028 $41,470,664 $57,632,742 $43,242,309 Revenues Charges for Services 30,488,131 29,908,000 30,278,436 30,629,320 Fines and Forfeits -151,410 151,410 - Miscellaneous Revenue 1,852,132 814,000 953,900 790,000 Other Financing Sources -250,000 250,000 - Total Revenues 32,340,263 31,123,410 31,633,746 31,419,320 Expenditures Personnel 5,783,325 6,406,696 6,406,696 6,503,147 Operating 27,007,655 8,406,956 8,429,113 8,424,545 Capital Outlay 28,190 62,000 62,036 62,000 Debt Service 17,856,758 19,314,449 19,314,449 20,322,261 Total Operating 50,675,928 34,190,101 34,212,294 35,311,953 Capital Improv. Projects 5,535,621 2,500,000 18,639,885 6,609,900 Total Expenditures 56,211,549 36,690,101 52,852,179 41,921,853 Transfers Transfers In 16,000,000 16,000,000 16,000,000 13,000,000 Transfers Out (8,455,000)(9,372,000)(9,372,000)(7,000,000) Transfers In/(Out)7,545,000 6,628,000 6,628,000 6,000,000 Fund Balance - June 30 $57,632,742 $42,531,973 $43,042,309 $38,739,776 Analysis of Fund Balance Debt Service Reserve $16,000,000 $14,000,000 $14,000,000 $14,000,000 Rate Stabilization -2,000,000 2,000,000 2,000,000 Capital Reserve 4,200,000 4,200,000 4,200,000 4,200,000 Unreserved 37,432,742 22,331,973 22,842,309 18,539,776 Total $57,632,742 $42,531,973 $43,042,309 $38,739,776 231 CITY OF BAKERSFIELD FINANCIAL SUMMARY SEWER CONNECTION FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $5,175,633 $4,446,228 $4,446,228 $2,661,228 Revenues Taxes and Assessments 66,056 50,000 50,000 50,000 Charges for Services 7,137,561 5,140,000 5,145,000 5,148,000 Miscellaneous Revenue 66,978 10,000 20,000 15,000 Total Revenues 7,270,595 5,200,000 5,215,000 5,213,000 Transfers Transfers Out (8,000,000)(7,000,000)(7,000,000)(6,000,000) Fund Balance - June 30 $4,446,228 $2,646,228 $2,661,228 $1,874,228 232 CITY OF BAKERSFIELD FINANCIAL SUMMARY REFUSE SERVICE FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $20,084,357 $15,053,515 $16,351,354 $11,067,146 Revenues Intergovernmental Revenue 2,071,426 1,872,640 1,892,640 2,486,777 Charges for Services 39,664,962 38,842,991 39,901,919 41,228,749 Miscellaneous Revenue 871,924 289,200 359,845 339,200 Total Revenues 42,608,312 41,004,831 42,154,404 44,054,726 Expenditures Personnel 10,694,067 11,422,338 11,422,338 11,585,953 Operating 31,554,899 31,185,957 31,228,899 32,137,729 Capital Outlay 2,687,027 37,150 1,037,150 683,622 Total Operating 44,935,993 42,645,445 43,688,387 44,407,304 Capital Improv. Projects 357,822 293,300 670,600 455,000 Total Expenditures 45,293,815 42,938,745 44,358,987 44,862,304 Transfers Transfers Out (1,047,500)(3,172,925)(3,172,925)(1,160,246) Fund Balance - June 30 $16,351,354 $9,946,676 $10,973,846 $9,099,322 Analysis of Fund Balance Cart Replacement Reserve $4,712,000 $5,354,000 $5,354,000 $5,354,000 Unreserved 11,639,354 4,592,676 5,619,846 3,745,322 Total $16,351,354 $9,946,676 $10,973,846 $9,099,322 233 CITY OF BAKERSFIELD FINANCIAL SUMMARY AGRICULTURAL WATER FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $6,961,869 $5,695,681 $6,217,281 $5,242,447 Revenues Charges for Services 4,204,853 4,610,000 4,185,000 4,960,000 Miscellaneous Revenue 114,232 22,000 40,600 22,000 Total Revenues 4,319,085 4,632,000 4,225,600 4,982,000 Expenditures Personnel 1,766,921 1,723,731 1,723,731 1,762,024 Operating 3,042,811 2,802,603 2,812,682 2,908,523 Capital Outlay 1,564 17,500 17,500 7,500 Total Operating 4,811,296 4,543,834 4,553,913 4,678,047 Capital Improv. Projects 235,377 100,000 611,521 100,000 Total Expenditures 5,046,673 4,643,834 5,165,434 4,778,047 Transfers Transfers Out (17,000)(35,000)(35,000)(49,158) Fund Balance - June 30 $6,217,281 $5,648,847 $5,242,447 $5,397,242 234 CITY OF BAKERSFIELD FINANCIAL SUMMARY DOMESTIC WATER FUNDS Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $41,188,770 $25,071,511 $41,170,156 $24,808,449 Revenues Charges for Services 25,772,195 24,959,000 25,238,000 25,359,000 Miscellaneous Revenue 656,518 267,000 313,300 267,000 Total Revenues 26,428,713 25,226,000 25,551,300 25,626,000 Expenditures Personnel 1,025,981 1,275,479 1,275,479 1,312,675 Operating 21,856,879 18,737,873 18,875,732 19,417,087 Capital Outlay 13,704 46,000 55,298 60,000 Debt Service 1,619,702 1,620,010 1,620,010 1,621,922 Total Operating 24,516,266 21,679,362 21,826,519 22,411,684 Capital Improv. Projects 1,931,061 4,100,000 20,150,562 1,950,000 Total Expenditures 26,447,327 25,779,362 41,977,081 24,361,684 Transfers Transfers Out -(35,000)(35,000)(49,158) Fund Balance - June 30 $41,170,156 $24,483,149 $24,709,375 $26,023,607 235 CITY OF BAKERSFIELD FINANCIAL SUMMARY AIRPARK FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $753,487 $433,322 $496,804 $458,875 Revenues Intergovernmental Revenue 547,982 280,000 787,062 10,000 Charges for Services 293,224 282,500 292,500 292,500 Miscellaneous Revenue 8,297 2,000 2,600 2,000 Total Revenues 849,503 564,500 1,082,162 304,500 Expenditures Personnel 75,089 76,994 76,994 79,443 Operating 343,850 172,553 177,165 175,106 Total Operating 418,939 249,547 254,159 254,549 Capital Improv. Projects 687,247 300,000 865,932 55,000 Total Expenditures 1,106,186 549,547 1,120,091 309,549 Fund Balance - June 30 $496,804 $448,275 $458,875 $453,826 236 CITY OF BAKERSFIELD FINANCIAL SUMMARY OFFSTREET PARKING FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $4,621,075 $80,877 $80,877 $20,609 Revenues Charges for Services 67,150 60,500 62,135 83,500 Miscellaneous Revenue 78,496 100 2,700 500 Total Revenues 145,646 60,600 64,835 84,000 Expenditures Operating 4,715,844 110,103 110,103 117,959 Total Expenditures 4,715,844 110,103 110,103 117,959 Transfers Transfers In 30,000 30,000 30,000 15,000 Fund Balance - June 30 $80,877 $61,374 $65,609 $1,650 237 SUCCESSOR AGENCY FUND Due to the California Supreme Court ruling of December 29, 2011, the Bakersfield Redevelopment Agency was dissolved as of February 1, 2012. The City took on the designation as the Successor Agency to the Redevelopment Agency as allowed under State Assembly Bill 26 and is responsible for the Administrative close-out functions of the former Redevelopment Agency. In addition, the Successor Agency is responsible for the expeditious wind down of the outstanding obligations of the former redevelopment project areas. The City, acting as the Successor Agency, does not have the ability to enter into new contracts to provide financial assistance or start new redevelopment projects or programs. Successor Agency Operating Funds - Used to account for the cost of various capital projects and programs within the redevelopment project areas. Financing is provided by the issuance of tax allocation bonds and tax increment revenues. Successor Agency Housing Funds – Used to account for housing funds and activities of the Housing Successor Agency. 238 CITY OF BAKERSFIELD FINANCIAL SUMMARY SUCCESSOR AGENCY FUNDS Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $(29,905)$(1,550,285)$349,715 $342,707 Revenues Taxes and Assessments 3,288,862 4,501,254 4,494,246 4,487,000 Intergovernmental Revenue 301,204 1,900,000 1,970,083 - Charges for Services 3,143,000 3,145,150 3,145,150 3,141,150 Miscellaneous Revenue 11,123 --1,152 Total Revenues 6,744,189 9,546,404 9,609,479 7,629,302 Expenditures Operating 46,148 250,000 250,000 250,000 Capital Outlay ---- Debt Service 6,042,507 7,396,404 7,396,404 7,389,009 Total Operating 6,088,655 7,646,404 7,646,404 7,639,009 Capital Improv. Projects 275,914 -1,970,083 - Total Expenditures 6,364,569 7,646,404 9,616,487 7,639,009 Transfers In 2,899,505 4,251,254 4,251,254 4,247,859 Transfers Out (2,899,505)(4,251,254)(4,251,254)(4,247,859) Transfers In/(Out)---- Fund Balance - June 30 $349,715 $349,715 $342,707 $333,000 239 CITY OF BAKERSFIELD FINANCIAL SUMMARY SUCCESSOR HOUSING AGENCY FUND Actual 2013-14 Amended Budget 2014-15 Revised Estimates 2014-15 Adopted Budget 2015-16 Fund Balance-July 1 $2,773,439 $(1,848,060)$2,773,670 $270,754 Revenues Taxes and Assessments 175,000 4,872,968 4,872,968 - Miscellaneous Revenue 84,899 2,295,592 2,295,592 - Total Revenues 259,899 7,168,560 7,168,560 - Expenditures Operating 259,668 3,050,000 7,363,285 35,000 Total Operating 259,668 3,050,000 7,363,285 35,000 Capital Improv. Projects -2,000,000 2,308,191 - Total Expenditures 259,668 5,050,000 9,671,476 35,000 Fund Balance - June 30 $2,773,670 $270,500 $270,754 $235,754 240 _____________________________________________________________________________________________ &LW\RI%DNHUVILHOG&LW\0DQDJHU¶V2IILFH7UX[WXQ Avenue %DNHUVILHOG&DOLIRUQLD (661) 326-)D[ -1850 Alan Tandy · City Manager July 1, 2015 TO: HONORABLE MAYOR AND CITY COUNCIL FROM: ALAN TANDY, CITY MANAGER SUBJECT: FISCAL YEAR 2015 Honorable Mayor and City Council FY 2015 Honorable Mayor and City Council FY 2015 Honorable Mayor and City Council FY 2015 Honorable Mayor and City Council FY 2015 Honorable Mayor and City Council FY 2015 Honorable Mayor and City Council FY 2015 Honorable Mayor and City Council FY 2015 Honorable Mayor and City Council FY 2015 CITY OF BAKERSFIELD CAPITAL IMPROVEMENT PROGRAM FIVE-YEAR PLAN 2015-2020 FUNDING SUMMARY Code Fund Funding Source Description Source FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total AWF 431 Agricultural Water Fund Local $100,000 $100,000 $100,000 $100,000 $60,000 $460,000 CDBG 111 Community Development Block Grant Federal 1,771,132 ----1,771,132 COF 311 Capital Outlay Fund Local 7,533,799 2,766,000 1,030,000 625,000 505,000 12,459,799 County Fund/Local TRIP Match Fund Local 24,500,000 -33,001,000 --57,501,000 DWF 441 Domestic Water Fund Local 1,950,000 5,239,000 1,600,000 1,600,000 1,750,000 12,139,000 EMF 511 Equipment Management Fund Local 91,500 ----91,500 FTF 121 Federal Transportation Fund Federal 6,044,601 ----6,044,601 GAF 451 General Aviation Fund Local 55,000 55,000 55,000 55,000 55,000 275,000 GTF 151 Gas Tax Fund State 9,059,578 5,560,000 ---14,619,578 PIF 321 Park Improvement Fund Local 3,361,000 ----3,361,000 RCF 421 Refuse Collection Fund Local 455,000 150,000 ---605,000 SEF 411/412 Sewer Enterprise Fund Local 6,609,900 4,225,000 1,550,000 550,000 14,550,000 27,484,900 TDF 331/335 Transportation Development Fund Local 13,799,798 4,704,000 204,683,000 60,482,200 -283,668,998 TRIP Varius Thomas Roads Improvement Fund Federal/State 72,500,871 ----72,500,871 URF 316 Utility Road Fund Local 4,937,646 ----4,937,646 Total $152,769,825 $22,799,000 $242,019,000 $63,412,200 $16,920,000 $497,920,025 250 CITY OF BAKERSFIELD CIP SUMMARY BY FUND FISCAL YEAR 2015-2016 251 CITY OF BAKERSFIELD CAPITAL IMPROVEMENT PROGRAM FIVE-YEAR PLAN 2015-2020 SUMMARY BY DEPARTMENT Department FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total Fire $-$605,000 $500,000 $275,000 $155,000 $1,535,000 Public Works 146,868,825 16,855,000 239,819,000 61,437,200 14,955,000 479,935,025 Rabobank Arena/Convention Center 70,000 ----70,000 Recreation and Parks 3,781,000 ----3,781,000 Water Resources 2,050,000 5,339,000 1,700,000 1,700,000 1,810,000 12,599,000 Total $152,769,825 $22,799,000 $242,019,000 $63,412,200 $16,920,000 $497,920,025 252 CITY OF BAKERSFIELD CAPITAL IMPROVEMENT PROGRAM FIVE-YEAR PLAN PROJECT BY DEPARTMENT RABOBANK ARENA / CONVENTION CENTER Proj.Project Title Ward Source Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total P6C223 CC MEETING RM REFURB 2 COF 311 $50,000 $-$-$-$-$50,000 P6C224 CC OFFICE IMPROVEMENTS 2 COF 311 20,000 ----20,000 Total $70,000 $-$-$-$-$70,000 253 CITY OF BAKERSFIELD CAPITAL IMPROVEMENT PROGRAM FIVE-YEAR PLAN PROJECT BY DEPARTMENT FIRE Proj.Project Title Ward Source Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total POH103 FS3 KITCHEN REHAB 1 COF 311 $-$-$-$-$75,000 $75,000 POH109 FS9 KITCHEN REHAB 5 COF 311 ----80,000 80,000 P7H101 FS1 REPLACE PARKG ASPHALT 2 COF 311 -250,000 ---250,000 P7H102 FS9 REPLACE PRKG ASPHALT 5 COF 311 -175,000 ---175,000 P7H103 FS1,10,13 PAINT INTERIOR 2,3,6 COF 311 -180,000 ---180,000 P8H101 FS2,3,4,6 PAINT APP BAYS 1,2 COF 311 --200,000 --200,000 P8H103 FS7,9,11,13 PAINT APP BAYS 2,5,6 COF 311 --200,000 --200,000 P8H109 FS3 REPLACE APHALT PRKG 1 COF 311 --100,000 --100,000 P9H101 FS1 KITCHEN REHAB 2 COF 311 ---115,000 -115,000 P9H109 FS9 RESTROOM REHAB 5 COF 311 ---160,000 -160,000 Total $-$605,000 $500,000 $275,000 $155,000 $1,535,000 254 CITY OF BAKERSFIELD CAPITAL IMPROVEMENT PROGRAM FIVE-YEAR PLAN PROJECT BY DEPARTMENT PUBLIC WORKS ( TRIP PROJECTS REPORTED UNDER SEPARATE SECTION ) Proj.Project Title Ward Source Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total Current Year Proposed projects TSK218 MADISON AREA C&G RECON 1 CDBG 111 300,000 ----300,000 T6K219 E CAL C&G RECON 1 CDBG 111 365,272 ----365,272 T6K220 UNION/BRUN C&G RECNS 1 CDBG 111 605,860 ----605,860 T6K221 OLEANDER C&G RECON 2 CDBG 111 500,000 ----500,000 T6K203 TR SIG INTERC STOCKDALE 4 ISTEA 121 448,847 ----448,847 T6K204 TR SIG SNOW NORRIS INTERC ISTEA ISTEA 121 298,170 ----298,170 T6K205 TR SIG SNOW JEWETTA INTER 4 ISTEA 121 223,538 ----223,538 T6K207 FRANK WEST SCH ATP SR25 7 ISTEA 121 312,000 ----312,000 T6K208 PAVEMENT REHAB ASHE RD 5,6 ISTEA 121 1,552,782 ----1,552,782 T6K209 PVMNT REHAB BRUN 1 ISTEA 121 2,114,468 ----2,114,468 T6K210 PVMNT REHAB WILSON RD 7 ISTEA 121 1,094,796 ----1,094,796 P5K211 STLT WOOD POLE TEST/INSP VAR COF 311 31,000 31,000 ---62,000 P5K215 REPLC ICE CHLLR @RABO 2 COF 311 250,000 250,000 ---500,000 PSK206 REPL ATOSCP & VEH CAM VAR COF 311 90,000 180,000 180,000 --450,000 P6K220 CBACC-MISC IMP FRR 1 COF 311 30,000 50,000 50,000 50,000 50,000 230,000 P6K222 ARENA/CC MISC IMPRV FRR 2 COF 311 100,000 100,000 100,000 100,000 100,000 500,000 T6K200 RESURFACING STREETS DIV VAR COF 311 5,000,000 ----5,000,000 T6K201 ADA TRSTN MISC PROJ FRR VAR COF 311 150,000 150,000 150,000 150,000 150,000 750,000 T6K203 TR SIG INTERC STOCKDALE 4 COF 311 58,143 ----58,143 T6K204 TR SIG SNOW NORRIS INTERC 3 COF 311 62,230 ----62,230 T6K205 TR SIG SNOW JEWETTA INTER 4 COF 311 49,162 ----49,162 T6K208 PAVEMENT REHAB ASHE RD 5,6 COF 311 312,218 ----312,218 T6K209 PVMNT REHAB BRUN 1 COF 311 413,832 ----413,832 T6K210 PVMNT REHAB WILSON RD 7 COF 311 220,204 ----220,204 T6K211 BRIDGE DECK IMPR VARIOUS 2,4,5 COF 311 200,000 ----200,000 T6K222 FLASHING BEACHON LIB H 4 COF 311 77,000 ----77,000 T5K212 ST IMP PAN: GSFRD/CACT 6 TDF 331 953,000 ----953,000 T6K213 ST IMPROV HOSKING: E/H ST 7 TDF 331 87,900 ----87,900 255 CITY OF BAKERSFIELD CAPITAL IMPROVEMENT PROGRAM FIVE-YEAR PLAN PROJECT BY DEPARTMENT PUBLIC WORKS ( TRIP PROJECTS REPORTED UNDER SEPARATE SECTION ) Proj.Project Title Ward Source Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total T6K214 ST IMPROV WIBLE RD:S/HOS 7 TDF 331 116,900 ----116,900 T6K217 ST IMPRV MCCUTCHEN: E/AS 6 TDF 331 244,670 ----244,670 E6K201 OPER & ENERGY CONS 1,6 SEF 411 1,000,000 1,000,000 ---2,000,000 E6K202 REHAB TRICKLING PUMP STAT 1 SEF 411 200,000 ----200,000 E6K203 WWTP MISC IMPROVMENTS 1,6 SEF 411 275,000 275,000 275,000 275,000 275,000 1,375,000 E6K204 SECND EFFL REUSE PROJ 1 SEF 411 400,000 ----400,000 E6K209 SEWER LIFT REHAB 2 SITES 3,7 SEF 411 534,000 ----534,000 E6K210 STM IMP: MONITOR AT PACHE 1 SEF 411 85,000 ----85,000 E5K201 SEWER LIFT & STRM PMP STA VAR SEF 412 100,000 100,000 100,000 --300,000 E6K201 OPER & ENERGY CONSERV 1,6 SEF 412 1,500,000 1,500,000 ---3,000,000 E6K203 WWTP MISC IMPROVEMENTS 1,6 SEF 412 275,000 275,000 275,000 275,000 275,000 1,375,000 E6K205 CONSULTANT STUDY FOR H2S 6 SEF 412 150,000 ----150,000 E6K206 REHAB AERATION BASIN 6 SEF 412 100,000 ----100,000 E6K207 ODOR CONT BLOWER REHAB 6 SEF 412 100,000 ----100,000 E6K208 HANDRAIL IMPROV DAF 6 SEF 412 50,000 ----50,000 E6K209 SEWER LIFT REHAB 2 SITES 3,7 SEF 412 100,000 ----100,000 E6K211 STINE RD SEWER IMP 6 SEF 412 58,900 ----58,900 E6K212 SEWER LIFT REHAB WHITE/BV 5 SEF 412 782,000 ----782,000 P6K200 MOD BLDG REPLACEMENT 1 RCF 421 380,000 ----380,000 Q6K200 FALL PROT SYS 1 RCF 421 75,000 ----75,000 P6K202 AIRPORT MISC REPAIRS 1 GAF 451 25,000 25,000 25,000 25,000 25,000 125,000 P6K203 AIRPORT HGR DR REHAB 1 GAF 451 30,000 30,000 30,000 30,000 30,000 150,000 P6K209 FIRE ALARM SYS @ FLEET 2 EMF 511 36,000 ----36,000 P6K210 FIRE ALARM SYS @ TELE 2 EMF 511 25,500 ----25,500 P6K219 REPL OVERHD DRS BLD-D 2 EMF 511 35,000 ----35,000 Total Current Year Proposed Projects 22,578,392 3,966,000 1,185,000 905,000 905,000 29,539,392 256 CITY OF BAKERSFIELD CAPITAL IMPROVEMENT PROGRAM FIVE-YEAR PLAN PROJECT BY DEPARTMENT PUBLIC WORKS ( TRIP PROJECTS REPORTED UNDER SEPARATE SECTION ) Proj.Project Title Ward Source Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total Future Year Proposed Projects TZK228 PVMT REH BRUN MTVR OSWL 1 GTF 151 -3,600,000 ---3,600,000 TZK231 PVT RHB STKDL-RNF TO ALLE 4 GTF 151 -1,960,000 ---1,960,000 PZK204 RE-ROOF CHN 2 COF 311 -260,000 ---260,000 PZK209 EMER GNRTR @ CHN 2 COF 311 -360,000 ---360,000 PZK210 REP HVAC @ CHN 2 COF 311 -420,000 ---420,000 P1K203 RECOAT CHN VSTR PKNG 2 COF 311 -40,000 ---40,000 P6K208 REPL HVAC CRP YD 2 COF 311 -170,000 ---170,000 TZK248 DOWNTOWN LITES 19TH/EYE 2 COF 311 -100,000 ---100,000 T6K202 SIG MOD MISC VAR COF 311 -50,000 50,000 50,000 50,000 200,000 T5K204 ST IMP PANAMA/MTVISTA/OR 5 TDF 331 -465,000 ---465,000 T5K211 ST IMP PANAMA LRVR/GFD 5 TDF 331 -1,267,000 ---1,267,000 T5K214 ST IMP HSKNG/MON/UNION 1 TDF 331 -591,000 ---591,000 TSK212 ST IMPR WIBLE: HSKNG-BRKSH 7 TDF 331 -1,321,000 ---1,321,000 T7K115 ST IMP STINE RD 6,7 TDF 331 -1,060,000 ---1,060,000 EZ216 COGEN GAS BLNDNG TRAIN 6 SEF 412 -175,000 ---175,000 EZK217 WWTP #4 KABD AQUI SEF 412 ----14,000,000 14,000,000 PZK201 GRN WSTE FACIL PVNG RCF 412 -150,000 ---150,000 Total Future Year Proposed Projects $-$11,989,000 $50,000 $50,000 $14,050,000 $26,139,000 Total Current & Future Year Proposed Projects $22,578,392 $15,955,000 $1,235,000 $955,000 $14,955,000 $55,678,392 257 CITY OF BAKERSFIELD CAPITAL IMPROVEMENT PROGRAM FIVE-YEAR PLAN PROJECT BY DEPARTMENT PUBLIC WORKS: TRIP Proj.Project Title Ward Source Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total Current Year Proposed Projects: TRRH37 24TH ST IMPROVE-CONST 2 TRIP 124 $7,620,850 $-$-$-$-$7,620,850 TRCC13 CENTENNIAL CORR-DESIGN P2 2 TRIP 125 4,073,809 ----4,073,809 TRCC15 CENTENNIAL COOR UTILITIES 2 TRIP 125 20,020,000 ----20,020,000 TRCC17 CENTENNIAL CORR-CONST 2 TRIP 125 40,786,212 ----40,786,212 TRBI17 BELTWAY OP IMP - CONST 2 GTF 151 653,428 ----653,428 TRCC17 CENTENNIAL CORR - CONST 2 GTF 151 3,975,000 ----3,975,000 TRRH37 24TH ST IMPROV - CONST 2 GTF 151 3,454,650 ----3,454,650 TRWP77 WSP OPERATIONAL IMPRMNT 2 GTF 151 976,500 ----976,500 TRRH37 24ST IMPROV - CONST 2 COFLT 314 24,500,000 ----24,500,000 TRRH34 24ST IMPROV - ROW 2 URF 316 547,646 ----547,646 TRWP84 TRUXTUN AVE WIDENING-ROW 2 URF 316 750,000 ----750,000 TRWP87 TRUXTUN WIDENING - CONST 2 URF 316 3,200,000 ----3,200,000 TRWP97 PG&E RETAINING WALL @WSP 2 URF 316 250,000 ----250,000 TSHP17 SUMP HABITAT PLAN ALL URF 316 190,000 ----190,000 TRCC17 CENTENNIAL CORR - CONST 2 TDF 335 12,397,328 ----12,397,328 Total Current Year Proposed Projects $123,395,423 $-$-$-$-$123,395,423 TRCC17 CENTENNIAL CORR - CONST P2 2 COFLT 315 --33,001,000 --33,001,000 TRCC19 CENTENNIAL CORR - CONST P2 2 TDF 335 --204,683,000 --204,683,000 TRCC37 HAGEMAN FLYOVER CONST 3 TDF 335 ---60,482,200 -60,482,200 Total Future Year Proposed Projcets --237,684,000 60,482,200 -298,166,200 Total Current & Future Year Proposed Projects $123,395,423 $-$237,684,000 $60,482,200 $-$421,561,623 258 CITY OF BAKERSFIELD CAPITAL IMPROVEMENT PROGRAM FIVE-YEAR PLAN PROJECT BY DEPARTMENT RECREATIONS AND PARKS Proj.Project Title Ward Source Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total P4C131 SPORTS VILLAGE PHASE III 7 PIF 321 $1,700,000 $-$-$-$-$1,700,000 P4C132 MESA MARIN PHASE II 3 PIF 321 750,000 ----750,000 P5C122 MCMURTREY SLIDE REHAB 3 PIF 321 570,000 ----570,000 P6C215 BILL PARK PLGRN REHAB 1 COF 311 375,000 ----375,000 P6C216 CORAL KEYS PLGRND REHAB 6 PIF 321 341,000 ----341,000 P6C217 MCM CHEMICAL STATION 6 COF 311 45,000 ----45,000 Total $3,781,000 $-$-$-$-$3,781,000 259 CITY OF BAKERSFIELD CAPITAL IMPROVEMENT PROGRAM FIVE-YEAR PLAN WATER RESOURCES Proj.Project Title Ward Source Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total E1J102 WELLHEAD FACIL UPGRDS 4,6 DWF 441 $300,000 $3,839,000 $300,000 $300,000 $300,000 $5,039,000 E2J202 WELL COLUMN EXTENSIONS 4,5,6 DWF 441 200,000 100,000 ---300,000 E5J102 PUMP STATION UPGRADES 4,6 DWF 441 400,000 250,000 250,000 250,000 400,000 1,550,000 E6J002 CNL/STORM DRAIN FNCNG VAR AWF 431 60,000 60,000 60,000 60,000 60,000 300,000 E6J007 WATER MAIN EXTENSIONS 4,5,6 DWF 441 450,000 450,000 450,000 450,000 450,000 2,250,000 E9J102 SERV CONCTN REPL PRG 4,5,6 DWF 441 600,000 600,000 600,000 600,000 600,000 3,000,000 P6J001 ROAD BASE VAR DWF 321 40,000 40,000 40,000 40,000 -160,000 Total $2,050,000 $5,339,000 $1,700,000 $1,700,000 $1,810,000 $12,599,000 260 Appendices The appendices section of the budget document includes the City Council Goals & Guiding Principles updated in April 2014. This document is the basis of the development of citywide department goals and objectives. This section also includes the City’s financial policies, including the investment policy, the budget amendment process, basis of accounting and budgeting, and the budget calendar. The schedules in this section offer demographic and economic indicators to help the reader understand the environment and how the information in the City’s budget relates to the services the City provides and the activities it performs. CONTENTS City Council Goals and Guiding Principles................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................262 Operating Budget................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................276 Basis of Accounting and Budgeting................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................277 Investment Policy................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................279 Budget Amendment Process................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................280 LIST OF EXHIBITS City Council Ward Boundaries Map................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................281 Miscellaneous Statistics................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................282 Governmental Activities Tax Revenue by Source................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................284 Principal Property Taxpayers................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................285 Assessed Value of Taxable Property ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................286 Sales Tax Revenue Payers by Industry................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................287 Demographic and Economic Statistics................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................288 Property Value and Construction................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................289 Operating Indicators by Function................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................290 Capital Asset Statistics by Function................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................291 Personnel Complement by Division................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................292 Salary Schedule................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................294 City Budget Process................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................304 Budget Calendar................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................305 261 City Council Goals ² Adopted 05/21/14 Page 1 Note: Goals without target completion dates are ongoing. CITY OF BAKERSFIELD CITY COUNCIL GOALS Adopted May 21, 2014 GOAL #1: PROVIDE QUALITY PUBLIC SAFETY SERVICES GOAL 1.1: DEVISE A 5 City Council Goals ² Adopted 05/21/14 Page 2 Note: Goals without target completion dates are ongoing. 5. Work with Kern County Sheriff·s Office, Bakersfield Safe Streets Partnerships (BSSP) and other agencies involved in the Safe Neighborhoods and Community Relations Committee and the Joint City/County Standing Committee to Combat Gang Violence to reduce gang related crime through prevention, intervention and suppression activities. 6. Promote park safety by utilizing traditional police patrol, specialized park patrol, and video technology. 7. Reduce Part 1 and quality of life crimes through directed policing practices and strategies that utilize crime analysis to identify crime trends and heavy calls for service locations. Utilize the resources of Crime Prevention and the Schools Resource Officer Program to proactively work with neighborhoods, commercial areas and schools to make individuals and property less attractive to the criminal element. 8. Continue to work closely with the Kern County Department of Human Services Child Protective Services in a partnership to effectively investigate allegations involving child victims of physical abuse, sexual abuse, and neglect. 9. Develop and implement strategies to address the impact to the City due to the realignment of the California Department of Corrections. Work closely with all agencies involved in the local Community Corrections Partnership to effectively and efficiently minimize crime as a result of the realignment. 10. Effectively use Crimeview mapping system to improve traffic safety efforts by the BPD through identifying problem areas with high collision rates, developing action plans for collision reduction and improved safety for motorists, bicyclists, and pedestrians and evaluation of results while working with City Traffic Engineering to improve overall roadway safety. 11. Proactively promote new Neighborhood Watch programs and encourage continued participation from neighborhood residents after the programs are established. GOAL 1.3: PROVIDE CONSISTENT FIRE AND RELATED EMERGENCY SERVICES THROUGHOUT BAKERSFIELD. Target Actions to Meet Goal: 1.Determine fire service needs and future station locations based on planned growth within the Metropolitan General Plan City Council Goals ² Adopted 05/21/14 Page 3 Note: Goals without target completion dates are ongoing. Administration, and National Institute for Occupational Safety and Health recommendations. 4.Improve and maintain Fire Department emergency response capacity through continued use of various federal and state funding streams, including AFG, MMRS, UASI, SHSGP, SAFER, and FPS. Investigate other non City Council Goals ² Adopted 05/21/14 Page 4 Note: Goals without target completion dates are ongoing. d.Complete final design and land acquisition for the Rosedale Highway Widening Project (begin construction late 2014). e.Complete land acquisition, and final design work for the 24th Street Improvements Project (environmental completed early 2014 City Council Goals ² Adopted 05/21/14 Page 5 Note: Goals without target completion dates are ongoing. GOAL 2.6: MAINTAIN AND CONSTRUCT TRAILS FOR CYCLING, WALKING, JOGGING AND EQUESTRIAN USES. Target Actions to Meet Goal: 1.Recognize the link between land use and transportation through adoption and implementation of General Plan policies including development and transportation standards which promote a balanced transportation system of pedestrian, bicycle, transit, and motor vehicles. Explore alternative development concepts which promote pedestrian and transit oriented communities. 2.Continue to expand and develop trails and bikeways by promoting the connectivity of new and existing trails within the city to the existing Kern River Parkway. 3.3XUVXHD´%LF\FOH)ULHQGO\&RPPXQLW\µVWDWXVIURPWKH/HDJXHRI$PHULFDQ Bicyclists. 4.Work with local bicycle organizations to identify new bicycle facilities. Encourage installation of bicycle parking areas in the downtown and in private developments. Plan for inclusion of wider bicycle lanes on new and existing streets as the locations may allow. Incorporate bicycle racks at City parks, as needed. A Bicycle Transportation Plan was adopted in November 2013 that will qualify for funding WKURXJK&DOWUDQV·%LF\FOH7UDQVSRUWDWLRQ$FFRXQWWRHQKDQFHDQGRUFRQVWUXFWQHZ bicycle facilities. 5.Pursue other available grant funding to continue bicycle transportation planning in furtherance of the adopted Bicycle Transportation Plan. 6. Seek legislative assistance to make possible the installation of multi City Council Goals ² Adopted 05/21/14 Page 6 Note: Goals without target completion dates are ongoing. 2.Encourage the use of trees and flowers, lighting, street furniture, canopies, public art, signage, flags. Use surface material that enriches the paving options on our streets, sidewalks, and curbing. 3.Expand the downtown street light design and streetscape design, and incorporate benches, refuse containers, tables and chairs and explore the use of LED and solar lighting. 4. Pursue creation of identifiable districts within the downtown City Council Goals ² Adopted 05/21/14 Page 7 Note: Goals without target completion dates are ongoing. GOAL 3.3: ENCOURAGE HOUSING AND MIXED USE DEVELOPMENT PROJECTS. Target Actions to Meet Goal: 1.Promote mixed use development that includes landscaping and innovative urban design elements, urban housing, restaurants, retail and other commercial uses. 2.Complete the mixed use development on Baker and Kentucky Streets. (Target Completion Date: 2015). 3.Implement affordable housing development in the suitable areas throughout the city, including older urban areas. 4.Complete housing and mixed City Council Goals ² Adopted 05/21/14 Page 8 Note: Goals without target completion dates are ongoing. 5. Plan for development of City facilities such as fire stations, police stations, parks, and water facilities such as wells and pumps, etc., with other governmental agencies and organizations and locate such facilities in a manner which will provide economies of scale, reduce costs, and maximize the public benefit of City facilities and other related public facilities. 6. Develop and implement an economic development program, focusing on areas including industrial areas near the Bakersfield Municipal Airpark and the Highway 58 corridor in southeast Bakersfield. The program will include identification and promotion of appropriate incentives, assistance with site identification and selection, and active recruitment of investors, developers and businesses. GOAL 4.2: 3529,'()25$1'3527(&77+(&,7<·6:$7(56833/< Target Actions to Meet Goal: 1.Vigorously defend against any potential WKUHDWVWRWKH&LW\·VZDWHUVXSSO\DQGZDWHU rights. 2.Provide for future growth and water demands by planning for water facilities in advance of development. Periodic update of Urban Water Management Plan in progress. (Target Completion Date: 2014) 3.Pursue opportunities to increase the water supply available to the City. 4. Implement expansion of Maxi City Council Goals ² Adopted 05/21/14 Page 9 Note: Goals without target completion dates are ongoing. GOAL 4.4: PROMOTE THE REDEVELOPMENT OF OLDER AREAS WITHIN THE CITY. Target Actions to Meet Goal: 1. Encourage and support redevelopment and neighborhood improvements in Southeast Bakersfield. Examine methods to encourage and support development in the area of the Bakersfield Municipal Airport. 2. Develop policies for specific incentives for residential in City Council Goals ² Adopted 05/21/14 Page 10 Note: Goals without target completion dates are ongoing. 7. Continue to enhance the Community Development website with updated demographic and economic information for Bakersfield. 8. Collaborate with local and regional economic development organizations to cooperatively promote local job/business creation and retention. 9 Continue to promote Bakersfield as a convention and visitor destination to increase Transient Occupancy Tax (TOT) and Sales Tax revenues. GOAL #6: PROMOTE COMMUNITY PRIDE AND IMAGE GOAL 6.1: IMPROVE THE VISUAL APPEARANCE AND LIVABILITY OF THE CITY. Target Actions to Meet Goal: 1.Continue the campaign against littering (Keep Bakersfield Beautiful) and graffiti. Encourage public participation in such volunteer efforts. 2. Create landscaped gateways, freeways and arterial roads. Improve freeway and entry point landscape standards. Promote and encourage future community gardens, with identification of adequate financial resources and community support for long City Council Goals ² Adopted 05/21/14 Page 11 Note: Goals without target completion dates are ongoing. GOAL 6.3: CONSTRUCT NEW RECREATIONAL AND CULTURAL FACILITIES. Target Actions to Meet Goal: 1. Complete design for State Farm Sports Village, Phase 3, and begin construction on the stadium fields and potential park areas. (Target Completion Date: Spring 2015). 2. Complete design for the Mesa Marin Sports Complex, Phase 2, and begin construction of 2 additional softball fields, restroom and playground. (Target Completion Date: 2015). 3. Complete and open the Planz Park Spray Park (Target Completion Date: Mid City Council Goals ² Adopted 05/21/14 Page 12 Note: Goals without target completion dates are ongoing. take full advantage of any and all opportunities to reduce and eliminate unfunded liabilities. 4.To budget conservatively by using one City Council Goals ² Adopted 05/21/14 Page 13 Note: Goals without target completion dates are ongoing. City of Bakersfield -Guiding Principles In addition to the City Council Goals, the City of Bakersfield recognizes the following guiding principles in providing public services to the Citizens of Bakersfield: x To maintain responsible fiscal policies which insure fiscal solvency, promote the pursuit of grants and private donations, maintain the lowest possible fee structure for all services and streamline government operations to be more responsive and cost effective. x 7RIRVWHUD³FXW-as-you-JR´SROLF\LPSOHPHQWLQJVSHQGLQJRIIVHWVWRFRYHUWKHH[SHQVHVRIQHZ programs whenever possible. x To recognize that pension costs are a large percentage of the General Fund and to therefore pursue fiscal policies which prudently govern such costs. x To encourage utilization of local vendors wherever possible and continue an investment policy that provides opportunities for City funds to be invested locally if all other conditions such as rate of return are the same. x To attract and foster a qualified workforce by creating an environment that encourages employees to achieve and provide quality customer service. x To maintain positive and effective labor and employee relations through enhanced employee reward and recognition programs, involving all staff in implementing the goals and objectives of the City. x Continue to implement cultural diversity in all aspects of the employment process. x Provide safe working conditions and train employees in sound safety practices. x ,PSURYHFLW\JRYHUQPHQWFRPPXQLFDWLRQVZKLFKSURPRWHDSRVLWLYHLPDJHRIWKH&LW\¶VSURMHFWV programs and accomplishments. x Continue enhancement to the public communications process,including use of television broadcasts and other technical advancements as they become available for meetings and to SURYLGHSXEOLFLQIRUPDWLRQ HQKDQFHPHQWRIWKHFLW\¶V:(%VLWH XVHRISUHVVUHOHDVHVUHJDUGLQJ city activities; use of surveys to obtain customer service and other citizen feedback information; and distribution of city-wide publications. x Provide more positive council interaction with the public through improved response to citizen complaints and inquiries through use of constituent tracking software and available technology. x Improve internal Council relations by promoting common goals, respecting individual positions on LVVXHVUHGXFLQJWKHOHYHORI³SROLWLFDO´GHFLVLRQ-making, and conducting annual team building and goal setting sessions. x Work with the County to provide efficient government services for metropolitan area which reduce the duplication of public services. x Research, evaluate and implement emerging technologies which would enhance the provision of City services by making them more effective and efficient. x Explore new or alternative funding mechanisms,including the pursuit of grant funding for constructing and staffing new programs and facilities. 274 City Council Goals ² Adopted 05/21/14 Page 14 Note: Goals without target completion dates are ongoing. x &RQWLQXHWRSURYLGHFRQVLVWHQWXUEDQVHUYLFHVZLWKLQWKHPHWURSROLWDQDUHDGHILQHGE\WKH&LW\¶V General Plan. x Adhere to City Statement of Water Resources Policy in preserving the quality and quantity of &LW\µV.HUQ5LYHUZDWHUVXSSOLHVDQGZDWHUULJKWVRIWKHZDWHUUHVRXUFHVDYDLODEOHWRWKH&LW\ x 0DLQWDLQUHSODFHDQGSURWHFWWKH&LW\¶VLQIUDVWUXFWXUH LHVWUHHWVVWRUPGUDLQVVHZHUOLQHVFDQDO crossings, buildings, structures and facilities, parks, etc.) x Pro-actively pursue intergovernmental legislation at the county, state and federal levels by monitoring, taking a position and actively pursuing pending legislation; expanding annual lobbying efforts with state and federal representatives; inviting legislators to Council workshops or other activities; holding joint City Council/County Board of Supervisor meetings to discuss various issues. x Continue to partner with school districts on recreation and education programs to reduce youth violence, drugs and crime. # # # 275 Operating Budget The City of Bakersfield's Operating Budget is a planning document that mirrors the City Council's established goals and policies. By providing service delivery based on City Council Goals and Guiding Principles, City departments ensure that the activities they undertake are those that are articulated by the City Council, and are important to the community. Since the Operating Budget implements Council Goals and Policies, it is only natural that the budget document highlights specific program service objectives and action statements that demonstrate how those goals and policies will be realized. Annually, City departments develop action plans that target progress toward or successful completion of Council goals. While funding for departmental budgets is prepared using a line-item budget – a budget that focuses on what is to be purchased –overall decisions and long- range planning efforts are concentrated at the program level. This essentially means that the City Council is looking at service delivery from the perspective of providing viable, quality programs to the citizens of Bakersfield. Structure of the Operating Budget Within each department category is a hierarchy of what constitutes the Operating Budget. This hierarchy, which is detailed below, provides a basis for how programs are structured and service is delivered to the community. Goal –Represents a long-term condition or end result. It describes a vision or philosophy about major social and environmental concerns of the community. Significant Budget Changes –Represents a major departure from historical practice or treatment of a program or line item within a department’s budget. Action Plan –Qualitatively or quantitatively identifies the service to be provided. Action plans are specific in nature and directly correlate to achieving the results of the department or division goal. Service Level Indicators –Describe in specific and measurable terms the results a program (within a particular division) is expected to achieve within a given time frame. Service level indicators are derived from the Action Plan. Expenditure Line Items –The smallest expenditure detail in department budgets. 276 Basis of Accounting and Budgeting All governmental fund types, Agency Funds and the Discretely Presented Component Unit are accounted for using the modified Basis of Accounting and Budgeting continued Funds. This means that revenues are recorded when earned and that expenses are recorded at the time liabilities are incurred. The City Investment Policy The Investment Policy of the City of Bakersfield as adopted by Policy Resolution No. 213 Budget Amendment Process I.Statement A.Generally, a budget is a financial plan including appropriations, which constitute expenditure authorizations with specific limitations as to amount, purpose and time. Administrative budgetary control is exercised within each fund for each department at the object group level. The object groups are as follows: 1.Personnel Services2.Operations (Supplies and Services)3.Council Contingency4.Capital Outlay5.Debt Service6.Interfund Transfers II.Procedure A.City Council authorization is required in order to: 1.Increase the total appropriations of a fund. 2.Transfer appropriations from one fund to another fund. 3.Transfer appropriations from Council Contingency Object Account to another object account. 4.Transfer appropriations from capital improvement subprograms to operating subprograms. B.City Manager (or designee) authorization is required in order to: 1.Decrease the total appropriations of a fund. 2.Transfer appropriations from operating subprograms to capital improvement subprograms for funded projects within a fund. 3.Transfer appropriations from one funded capital improvement project to another funded capital improvement project within a fund.4.Transfer appropriations from one department operating subprogram to another department operating subprogram within a fund.5.Transfer appropriations from one operating object group to another operating object group within a fund. C.Department Head (or designee) authorization is required in order to: 1.Transfer appropriations from one operating subprogram to another operating subprogram (within a department), within the same object group and fund. 2.Transfer of appropriations from one object account to another object account within the same object group and subprogram and fund is permitted,but is discouraged. D.Appropriations carried forward from the prior year are to be used only for the purpose originally intended. Therefore, the transfer of carried forward appropriations to current budget appropriation is not permitted. 280 ?Ã ?m ?Ã A© Ag ?m Ag A} !"^$ AÑ ?ÿ ?m ?m ?Ã ?m ?x A} ?Ã KERN RIVER KERN RIVER KERN RIVERWARD3 WARD5 WARD1 WARD2 WARD4 WARD6 WARD7 PANAMA LN ASHE RD WIBLE RD STINE RD WHITE LN MING AVE OLIVE DR S UNION AVE S EDISON RD GOSFORD RD STOCKDALE HWY S FAIRFAX RD OLD RIVER RD EDISON HWY HOUGHTON RD PANAMA RD MULLER RD HAGEMAN RD E PANAMA LN NILES ST S H ST DI GIORGIO RD COFFEE RD SNOW RD COTTONWOOD RD NORD AVE CALLOWAY DR FAIRFAX RD BUENA VISTA RD HEATH RD BUENA VISTA BLVD E BRUNDAGE LN BREC KE NRID GERD JAMES RD BRIMHALL RD SANTA FE WAY RENFRO RD MC CUTCHEN RD HERMOSA RD ALLEN RD AIRPORT DR ROUND MOUNTAIN RD OSWELL ST KRATZMEYER RD S VINELAND RD SUNSET BLVD COMANCHE DR MT VERNON AVE S ALLEN RD FRUITVALE AVE MOHAWKST SHAFTER RD MOUNTAIN VIEW RD CALIFORNIA AVE COLUMBUS ST OAK ST ADOBE RD HOSKING AVE PALADINO DR N CHESTER AVE SEVENTH STANDARD RD S CHESTER AVE MERLEHAGGARDDR UNION AVE CHINA GRADE LOOP S COMANCHE DR JEWETTA AVE BRUNDAGE LN E CALIFORNIA AVE NEW STINE RD EDISON RD PANORAMADR SUPERIOR RD E WHITE LN S MT VERNON AVE RIVER BLVD BEALE AVE TAFT HWY S G RANITERD MANOR S T ENGLE RD CASA LOMA DR S OSWELL ST MASTERSON ST GREELEY RD CHESTER AVE MORNING DR REDBANK RD E SHAFTER RD TEJON HWY E HOSKING AVE VINELAND RD TRUXTUN AVE DRIVER RD BEAR MOUNTAIN BLVD S RENFRO RD VINELAND RD BRIMHALL RD SHAFTER RDSHAFTER RD S H ST HOSKING AVE OAK ST CHESTER AVE VINELAND RD RENFRO RD CHINAGR ADELOOP SUPERIOR RD MOHAWK ST ENGLE RD MORNING DR S ALLEN RD MANOR ST ADOBE RD S OSWELL ST S VINELAND RD GREELEY RD H ST AKERS RD HARRIS RD Q ST REINA RD S H ST PLANZ RD WILSON RD WEGIS AVE TRUXTUN AVE F ST REDBANK RD MC KEE RD PIONEER DR MEACHAM RD BERNARD ST PATTON WAY PACHECO RD P ST A ST VIRGINIA AVE HUGHES LN JENKINS RD ALLEN RD BELLE TERRACE NORRIS RD MONITOR ST S REAL RD AUBURN ST ROBERTS LNOLD FARM RD STINE RD SULLIVAN RD SACO RD LINDSAY RD UNIVERSITY AVE MADISON ST DISTRICT BLVD BAKER ST S P ST MC CRAY ST COSTAJO RD HALEY ST CHERRY AVE E WILSON RD 4TH ST RUDD AVE WATTS DR FLOWER ST PALM ST SNOW RD NORIEGA RD BERKSHIRE RD EBERLE RD E PLANZ RD PEGASUSRD FAIRVIEW RD HARMON RD JEWETTAAVE ETCHART RD JOHNSON RD ALTA VISTA DR 34TH ST ZEPHYR LN SUMNER ST CUDA DR REAL RD PANORAMADR BEECH AVE PETROL RDQUINN RD RIVERLAKES DR ZERKERRD MOUNTAIN VISTA DR MOUNTAIN RIDGE DR GOLDEN STATE HWY CHEVALIERRD GREEN RD DRIVER RD STANDARD ST W DAY AVE HYLTON LN E WHITE LN EDISON HWY MEANY AVE MUNZER RD MONICA ST CAMINO MEDIA E PACHECO RD ROMERO RD DECATUR ST WILDMAN RD WASHINGTON ST BRIMHALL RD VERDUGO LN HALL RD CHAMBERBLVD SUPERIOR RD VAN HORN RD DOWNING AVE E CURNOW RD PROGRESS RD QUANTICO AVE SIDDING RD PENSINGER RD SPARKS ST KNUDSEN DR BUCK OWENS BLVD BOLTHOUSE DR VICTOR ST COLLEGE AVE SHANNON DR KAM AVE DAY AVE E 4TH ST LANDCO DR COBB RD GRANDLAKESAVE PARKVIEWDR STERLING RD W COLUMBUS ST W CURNOW RD BOUGHTON DR CITYHILLSDR BRECKENRIDGE RD S KING ST LAMB AVE PALM AVE RIVER RUN BLVD BAKER RD BRUNO ST EROBERTS LN E BELLE TERRACE MONTCLAIR ST SLAURELGLENBLVD NSILLECTAVE CHASEAVE RELIANCE DR LILY DR MILLSDR SHALANEAVE SHALFMOON DR N HALFMOONDR ROMANINI RD KERRNITA RD HIGHLANDKNOLLSDR VEGAMEADOWSRD MAY ST E FAIRVIEW RD OLYMPIADR N EL RIO DR BRENTWOOD DR QUAIL CREEK RD E BERKSHIRE RD 21ST ST BRAE BURN DR SCARLET OAK BLVD GRANITE FALLS DR EL PORTAL DR E PETROL RD SHANE ST S OILDALE DR LAKE MING RD DEER PEAK DR COLLEGE AVE NORIEGA RD HUGHES LN BERKSHIRE RD RUDD AVE HUGHES LN HALEY ST MEACHAM RDJEWETTA AVE PROGRESS RD NORIEGA RD WEGIS AVE MEACHAM RD NORRIS RD PANORAMADR BERKSHIRE RD E WILSON RD EBELLETERRACE BERKSHIRE RD VERDUGO LN PANORAMADR COBB RD JOHNSON RD PALM AVE E WHITE LN JENKINS RD E FAIRVIEW RD BEECH AVE PETROL RD VERDUGO LN PALM AVE RUDD AVE VERDUGO LN REDBANK RD OLD FARM RD PALM AVE MC KEE RD PIONEER DR CHERRY AVE DRIVER RD CITY OF BAKERSFIELD 2015 WARDS www.bakersfieldgis.us WARDS WARD 1 - Willie Rivera WARD 2 - Terry Maxwell WARD 3 - Ken Weir WARD 4 - Bob Smith WARD 5 - Harold Hanson WARD 6 - Jacquie Sullivan WARD 7 - Chris Parlier ROADS HIGHWAY ARTERIAL 2/10/2011 0 1 20.5 Miles Ü TAH01/05/15 Prepared by the City of Bakersfield, CA Geographical Information Service division of Management Information Services. The City of Bakersfield makes no warranty, representation, or guarantee regarding the accuracy of this map. This map is intended for display purposes only and does not replace official recorded documents.R:\User_Projects\A-GIS\BASIC_MAPS\WardMaps\2015\WardS_8x11 281 CITY OF BAKERSFIELD MISCELLANEOUS STATISTICS DATE OF INCORPORATION 1898 CHARTER ADOPTED 1915 FORM OF GOVERNMENT COUNCIL CITY OF BAKERSFIELD FISCAL YEAR 2015-16 143.6 144.58 149.89 150 150.13 0255075100125150175 2010 2011 2012 2013 2014Square Miles End of Calendar Year City Square Miles 347,483 351,443 354,480 360,633 367,315 50,000 100,000 150,000 200,000 250,000300,000 350,000 400,000 2010 2011 2012 2013 2014 Population End of Calendar Year Annual Population Growth 4.15 4.10 4.16 4.15 4.18 0 1 2 3 4 5 6 2010 2011 2012 2013 2014 Employees End of Calendar Year City Employees per 1,000 Population 283 CITY OF BAKERSFIELD FISCAL YEAR 2015-2016 Governmental Activities Tax Revenues by Source Last Six Fiscal Years Fiscal Year General Property Taxes Sales and Use Taxes Transient Occupancey Taxes Business License Taxes Utility Franchise Taxes In-Lieu and Other Taxes Total Taxes 2008 $71,655,585 *$63,415,357 $7,749,531 $3,331,064 $4,904,717 $3,193,162 $154,249,416 2009 70,869,285 *56,615,428 7,144,718 3,899,841 5,487,871 3,136,192 147,153,335 2010 57,185,433 *50,664,333 6,493,702 3,173,514 9,288,614 **1,910,719 128,716,315 2011 62,889,341 *55,281,897 6,851,869 3,415,351 10,083,705 **728,715 139,250,878 2012 60,117,200 *54,246,000 7,822,792 3,200,000 10,371,830 **900,000 136,657,822 2013 65,696,957 *70,418,028 8,274,240 3,372,972 10,733,798 **1,034,119 159,530,114 2014 66,614,853 *72,442,178 8,826,003 3,607,558 10,890,359 **988,423 163,369,374 Source: City of Bakersfield FY 2014 Comprehensive Annual Financial Report note: * Includes VLG Triple Flip tax revenue. ** Includes PG & E Utility Surcharge revenues 284 CITY OF BAKERSFIELD FISCAL YEAR 2015-2016 PRINCIPAL PROPERTY TAXPAYERS CURRENT YEAR AND NINE YEARS AGO Taxpayer Assessed Valuation2005 Rank % of TotalAV Assessed Valuation2014 Rank % of Total AV Nestle Holdings Inc 61,617,198 6 %0.43 196,422,345 2 %0.86 Bakersfield Mall LLC 115,530,696 1 %0.81 125,013,540 3 %0.55 Chevron USA Inc.66,525,039 5 %0.47 201,845,664 1 %0.89 California Water Service Company 82,944,673 3 %0.58 83,735,182 5 %0.37 Donahue Schriber Realty Group LLP -%-63,594,316 9 %0.28 WalMart Real Estate BSNS Trust %-90,072,683 4 %0.40 Castle & Cook Comm. Inc.78,516,448 4 %0.55 %- Castle &Cook CA Inc.92,564,222 2 0.65 76,768,870 6 %0.34 State Farm Insurance Company 44,818,009 8 %0.31 %- Kaiser Foundation Health Plan Inc 41,718,816 9 %29.00 %- Bear Mountain Limited 52,155,000 7 %0.37 %- Lsref2 Tractor Reo LLC -%-70,087,573 ]%0.31 GSF Edgewater Investors LP -%-67,967,343 8 %0.30 Bright House Networks LLC -%-51,434,680 10 %0.23 Albertsons Inc 37,157,672 10 %0.26 -%- Total taxable assessed value often (10) largest taxpayers 673,547,773 %33.43 1,026,942,196 %4.53 Total taxable assessed value of other taxpayers 10,956,355,886 9 %95.02 20,354,849,988 %95.32 Total taxable assessed value of all taxpayers 11,629,903,659 %128.45 21,381,792,184 %99.85 Source: City of Bakersfield FY 2014 Comprehensive Annual Financial Report The ten largest taxpayers comprise 4.68% of the City's 2013-14 overall taxable assessed value of $21.35 billion. 285 CITY OF BAKERSFIELD FISCAL YEAR 2015-2016 ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY LAST SIX FISCAL YEARS Secured Less:Total Taxable Fiscal Year Residential Property Commercial Property Other Unsecured Tax Exempt Real Property Assessed Value 2008 $18,353,070 $3,401,625 $3,122,004 $659,048 $881,683 $24,654,064 2009 17,705,933 3,785,022 3,495,239 751,790 957,674 24,780,310 2010 15,577,372 4,030,198 3,311,171 878,216 1,080,957 22,716,000 2011 14,950,744 4,053,184 3,134,829 834,158 1,063,302 21,909,613 2012 14,521,636 3,832,880 3,245,619 850,899 1,104,081 21,346,953 2013 14,698,137 3,904,832 3,268,227 912,300 1,097,928 21,685,568 2014 15,592,995 4,010,392 3,575,805 791,531 1,186,061 22,784,662 Source: City of Bakersfield FY 2014 Comprehensive Annual Financial Report. Note: Amounts expressed in thousands 286 CITY OF BAKERSFIELD FISCAL YEAR 2015-2016 SALES TAX REVENUE PAYERS BY INDUSTRY(JUNE 30, 2013) Category Number of Filers Percentage of Total Tax Liability Paid Percent of Total $ Department Stores 25 %0.38 8,393,158 %15.26 New Car Dealers 22 %0.33 6,791,822 %12.35 Service Stations 87 %1.32 5,643,991 %10.26 Eating/Drinking Places without Alcohol 284 %5.81 2,726,319 %4.96 Eating/Drinking Places w/General on-sale Lic 218 %4.81 2,515,757 %4.57 Building Materials 18 %0.27 2,177,944 %3.96 Heavy Industrial Equipment & Misc Machinery 171 %2.59 3,145,109 %5.72 Grocery Stores w/General Liquir Lic 21 114 %1.73 1,741,293 %3.17 Petroleum, Petroleum Products, Oil Well, Refining, and Service Station Equipment 31 %0.47 2,680,951 %4.87 Business Service Concerns 304 %4.60 1,234,882 %2.24 All Other 5134 %77.69 17,961,194 %32.64 Total 6408 %100.00 55,012,420 %100.00 Source: City of Bakersfield FY 2014 Comprehensive Annual Financial Report Note: Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are inteded to provide alternative information regarding the City's revenues. The amounts shown are gross collections prior to refunds and collects of amounts due from prior year 287 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 DEMOGRAPHIC AND ECONOMIC STATISTICS LAST SIX FISCAL YEARS Fiscal Year Population (1) Personal (2) (millions) Per Capita Personal Income (2) Median Age (3) Education Level in Years of Formal Schooling (3) (4) Elementary School Enrolment (5) Estimated Unemployment Rate (%) (6) 2009 327,650 7,085 21,624 30.3 71.5 $28,234 %8.3 2010 333,847 7,034 21,071 30.8 78.1 27,267 %15.8 2011 338,952 7,007 20,675 29.5 77.8 27,590 %15.3 2012 354,480 7,640 21,553 29.5 78.1 21,411 %10.5 2013 359,221 7,862 21,887 29.8 77.8 23,422 %8.4 2014 367,315 8,074 21,980 30.0 78.2 $24,012 %7.9 Source: City of Bakersfield FY 2014 Comprehensive Annual Financial Report Notes: 1)State Department of Finance. Estimates are revised periodically to include data that may not have been available at the time. 1)US Dept of Commerce Bureau of Economic Analysis. As available, figures and estimates should be uesd for general purposes only. Estimates are revised periodically to include data that may not have been available at the time. Information is for Bakersfield Metropolitan area. 1)Us Census Bureau estimates as available for Bakersfield Metropolitan area. 1)This column shows the percent of the city population 25 years and older who are high school graduates or higher. 1)Ed-Data Education Data Partnership 1)State of California Employment Development Department (Data shown is for Kern County) 288 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 PROPERTY VALUE AND CONSTRUCTION LAST TEN FISCAL YEARS Commercial Construction Residential Construction Other Construction Total Construction No. of Units Value No. of Units Value Value No. of Units Value 2006 76 36,008 5,314 870,190 94,661 5,390 1,000,859 2007 151 69,002 3,532 564,588 101,835 3,683 735,425 2008 153 78,506 1,922 296,788 104,710 2,075 480,004 2009 95 60,840 1,090 237,091 93,314 1,185 391,245 2010 83 62,088 1,097 232,275 86,668 1,180 381,031 2011 40 13,425 848 197,380 98,057 888 308,862 2012 40 41,482 422 92,313 81,984 462 215,779 2013 49 20,807 1,122 259,851 108,877 1,171 389,535 2014 69 15,710 1,336 312,569 157,024 1,405 485,303 Source: City of Bakersfield FY 2014 Comprehensive Annual Financial Report Note: Property Value reported in thousands 289 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 OPERATING INDICATORS BY FUNCTION Fiscal Year Ending Function 2010 2011 2012 2013 2014 2015 Police Physical arrests 18,210.00 17,023.00 22,028.00 29,623.00 29,623.00 29,623.00 Parking violations 11,094.00 11,094.00 5,433.00 4,708.00 4,708.00 4,708.00 Traffic violations 11,365.00 12,018.00 10,043.00 9,172.00 9,172.00 9,172.00 Fire Number of calls answered 28,605.00 26,885.00 27,392.00 28,870.00 28,870.00 28,870.00 Inspections 2,444.00 2,896.00 3,355.00 3,276.00 3,276.00 3,276.00 Highway and Streets Street resurfacing (miles)84.00 49.00 83.00 128.75 128.75 128.75 Sanitation Refuse collected (tons/day)100,750.00 112,000.00 111,500.00 108,200.00 108,200.00 108,200.00 Recyclables collected (tons/day)33,100.00 42,000.00 47,000.00 48,215.00 48,215.00 48,215.00 Culture and Recreation Athletic field permits issued 6,849.00 6,219.00 5,685.00 10,156.00 10,156.00 10,156.00 Community center admissions 323,661.00 379,286.00 440,101.00 473,530.00 473,530.00 473,530.00 Water New connections 1,293.00 954.00 493.00 301.00 301.00 301.00 Water main breaks 14.00 5.00 7.00 10.00 10.00 10.00 Average daily consumption(fgd)41,542.00 36,370.00 27,008.00 27.56 27.56 27.56 Wastewater Average daily sewage treatment(mgd)31.49 31.49 32.30 32.28 32.28 32.28 290 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 Capital Asset Statistics by Function Fiscal Year Ending 2010 2011 2012 2013 2014 Land Area 143.46 144.40 149.75 149.80 149.80 Public safety Police Stations/Substations 4 4 4 4 3 Fire Stations 14 14 14 14 14 Sanitation Collection Trucks 57 57 53 55 57 Highways and Streets Streets (miles)1,379 1,394 1,409 1,424 1,441 Street lights 15,809 15,923 16,092 16,160 16,160 Traffic signals 359 394 394 402 410 Culture and Recreation Parks acreage 494 595 595 595 623 Parks 55 59 59 59 59 Swimming pools 6 4 4 4 4 Tennis courts 11 11 12 12 12 Community centers 3 3 3 3 3 Water Water mains (miles)493 501 502 503 505 Fire hydrants 10,220 10,301 10,441 10,581 10,723 Sewers Sanitary sewers (miles)1,059 1,061 1,061 1,061 1,063 Storm sewers (miles)262 26 263 263 265 Maximum daily treatment capacity 41 57 57 57 57 291 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 PERSONNEL COMPLEMENT BY DIVISION Division Authorized FY 11-12 Authorized FY 12-13 Authorized FY 13-14* Authorized FY 14-15 Change FY 15-16 Adopted FY 15-16 Mayor 1.00 1.00 1.00 1.00 0.00 1.00 Total Legislative 1.00 1.00 1.00 1.00 0.00 1.00 City Manager 6.00 6.00 7.00 7.00 0.00 7.00 City Clerk 7.00 8.00 8.00 8.00 0.00 8.00 Human Resources 9.00 10.00 10.00 10.00 0.00 10.00 Risk Management 3.00 3.00 3.00 3.00 0.00 3.00 Information Technology 30.00 30.00 30.00 31.00 0.00 38.00 Total Executive 55.00 57.00 58.00 59.00 0.00 66.00 Legal Council 10.00 10.00 10.00 10.00 0.00 10.00 Total City Attorney 10.00 10.00 10.00 10.00 0.00 10.00 Administration 5.00 5.00 5.00 5.00 0.00 5.00 Accounting and Reporting 14.00 15.00 15.00 15.00 0.00 15.00 Treasury 9.00 9.00 9.00 9.00 0.00 9.00 Purchasing 3.00 3.00 3.00 3.00 0.00 3.00 Total Financial Services 31.00 32.00 32.00 32.00 0.00 32.00 Administration 117.00 124.00 130.00 132.00 0.00 132.00 Operations 280.00 293.00 296.00 314.00 0.00 314.00 Investigations 84.00 90.00 92.00 96.00 0.00 96.00 Animal Control 5.00 10.00 10.00 9.00 0.00 9.00 Total Police Services 486.00 517.00 528.00 551.00 0.00 551.00 Administration 8.00 8.00 9.00 9.00 0.00 9.00 Fire Safety 14.00 14.00 15.00 16.00 0.00 16.00 Fire Suppression 173.00 174.00 174.00 174.00 0.00 174.00 Total Fire Services 195.00 196.00 198.00 199.00 0.00 199.00 292 CITY OF BAKERSFIELD FISCAL YEAR 2015-16 PERSONNEL COMPLEMENT BY DIVISION Division Authorized FY 11-12 Authorized FY 12-13 Authorized FY 13-14* Authorized FY 14-15 Change FY 15-16 Adopted FY 15-16 Administration 9.00 9.00 9.00 9.00 0.00 9.00 TRIP 5.00 5.00 5.00 5.00 0.00 5.00 Engineering 45.00 44.00 44.00 48.00 0.00 48.00 General Services 69.00 71.00 72.00 73.00 0.00 73.00 Streets 89.00 91.00 93.00 93.00 0.00 93.00 Equipment 53.00 55.00 55.00 56.00 0.00 48.00 Wastewater 37.00 37.00 38.00 40.00 0.00 40.00 Solid Waste 102.00 103.00 106.00 107.00 0.00 107.00 Total Public Works 409.00 415.00 422.00 431.00 0.00 423.00 Agricultural Water 23.00 23.00 23.00 23.00 0.00 23.00 Domestic Water 5.00 5.00 5.00 5.00 0.00 5.00 Total Water Resources 28.00 28.00 28.00 28.00 0.00 28.00 Rabobank Arena (a)4.00 4.00 4.00 4.00 0.00 4.00 Convention & Visitors Bureau (b)4.00 4.00 4.00 4.00 0.00 4.00 Total Rabobank Area/CVB 8.00 8.00 8.00 8.00 0.00 8.00 Administration 10.00 10.00 9.00 9.00 0.00 9.00 Parks 126.00 128.00 128.00 128.00 0.00 128.00 Recreation 11.00 11.00 12.00 13.00 0.00 13.00 Total Recreation & Parks 147.00 149.00 149.00 150.00 0.00 150.00 Planning 34.00 26.00 24.00 24.00 0.00 24.00 Building 38.00 35.00 37.00 41.00 0.00 41.00 Total Community Development 72.00 61.00 61.00 65.00 0.00 65.00 Total Personnel 1,350.00 1,474.00 1,495.00 1,534.00 0.00 1,533.00 Notes: (*) Includes mid year changes to Police Complement. (a) Remaining City employees that did not become employees of SMG. (b) CVB employees (all City employees) are now summarized with Rabobank Arena City Employees. 293 CITY OF BAKERSFIELD FISCAL YEAR 2015 CITY OF BAKERSFIELD FISCAL YEAR 2015 CITY OF BAKERSFIELD FISCAL YEAR 2015 CITY OF BAKERSFIELD FISCAL YEAR 2015 CITY OF BAKERSFIELD FISCAL YEAR 2015 CITY OF BAKERSFIELD FISCAL YEAR 2015 CITY OF BAKERSFIELD FISCAL YEAR 2015 CITY OF BAKERSFIELD FISCAL YEAR 2015 CITY OF BAKERSFIELD FISCAL YEAR 2015 CITY OF BAKERSFIELD FISCAL YEAR 2015 City Budget Process The City Budget Process as adopted by Policy Resolution No. 81 FY 2015 Glossary Glossary continued AUDIT ² $UHYLHZRIWKHFLW\·VDFFRXQWVE\DQLQGHSHQGHQWDFFRXQWLQJILUPWR substantiate year Glossary continued BUDGET MESSAGE ² A general discussion of the proposed budget as presented in writing by the budget Glossary continued CITY COUNCIL ² The legisative (governing) body of the City. (A list of current Councilmembers and their respective wards is available on the first page of this document.) CITY MANAGER ² An official appointed and employed by an elected council to direct the administration of a city government on a day Glossary continued DEPARTMENT ² A major organizational unit of the City that has management responsibility for a group of related operations. DEPRECIATION ² (1) The process of accounting for expiration in the service life of a fixed asset due to deterioration, inadequacy and obsolescence. This is calculated by taking the cost of the fixed asset less any salvage value, prorated over the estimated service life of the asset. (2) The portion of depreciation charged as an expense during a particular period. This accounting transaction does not involve a cash expense or affect the cash available for operations. DISTINGUISHED BUDGET PRESENTATION AWARDS PROGRAM ² A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents. DIVISION ² A sub Glossary continued the Recognized Obligation Payment Schedule when approved by the Oversight Board Glossary continued FINES AND PENALTIES ² Revenue derived primarily from Municipal Court fines, forfeits, and penalties. FISCAL POLICY ² $JRYHUQPHQW·VSROLFLes with respect to revenues, spending and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed Glossary continued WKH&LW\·V7UDQVSRUWDWLRQ1HWZRUN &RQWLnue Positive Downtown Development Glossary continued reimbursement basis. ,QWHUQDOVHUYLFHIXQGVEHORQJWRWKH´SURSULHWDU\µJURXSRf funds. The City of Bakersfield uses internal service funds for the central administration of insurance and equipment replacement. Glossary continued OPERATING REVENUES ² Funds that the government receives as income to pay for ongoing operation. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day Glossary continued PUBLIC HEARING ï An open meeting regarding proposed operating or capital budget allocations, which provide citizens with an opportunity to voice their views on the merits of the proposals. Glossary continued SERVICE LEVEL INDICATORS ² The service level indicators describe in specific and measurable terms the results a program (within a particular division) is expected to achieve within a given time frame. Service level indicators are derived from the action plan. SIGNIFICANT BUDGET CHANGES ² A significant budget change represents a major departure from historical practice or treatment of a program or line item ZLWKLQDGHSDUWPHQW·VEXGJHW SPECIAL ASSESSMENTS ² Compulsory charges levied by a government to finance current or permanent public services to a particular group of persons or properties. SPECIAL REVENUE FUND ² An accounting entity to record revenue that is legally destined for a specific purpose and the expenditure of the dedicated revenue. SPHERE OF INFLUENCE (SOI) ² A plan, adopted by Kern Local Agency Formation Commission (LAFCo), for the probable physical boundaries and service area of the City. SUCCESSOR AGENCY ² The entity, designated as the City of Bakersfield, responsible for appointing members to the Oversight Board for the wind down and close out functions of the former City Redevelopment Agency, as defined under State Assembly Bill 26. Glossary continued caused by a development project. The fees are paid when a building permit for the development project is obtained, and are based upon the amount of traffic the development will generate. TRUST FUND ² Used when the City is custodian of money to be reserved and spent for a special purpose.