13 - Carryover FINAL Costa Mesa Sanitary District …an Independent Special District Protecting our community’s health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Memorandum To: Board of Directors Via : Scott Carroll, General Manager From : Wendy H. Davis , Finance Manager Date: October 2 3 , 201 4 Subject: Carry over Appropriations and Carryover Encumbrances f rom Fiscal Year 2013 -14 to F iscal Year 201 4 -1 5 Summar y Annually, the Board of Directors reviews and approves a list of continuing appropriations, encumbrances, operating transfers and revenues that are requested to be carryover from the prior fiscal year to the new fiscal year. Staff Recommendation That t he Board of Directors approve the re appropriation of funds in the F iscal Y ear 201 4 -1 5 for the carryover items from the prior fiscal year as detailed in Attachment s A and B, and summarized as follows : Appropriations Encumbrances 10 Solid Waste F und $25,0 00 $2,603 20 Liquid Waste Fund $4 ,5 74 ,542 $21 2,199 Analysis A ll appropriations lapse at the end of each fiscal year, therefore it is necessary to request th at certain unspent appropriations for goods and/or services be carried o ver into the subsequent fiscal year. The c arryover appropriations represent budgeted Fiscal Year 2013 -14 appropriations for goods and/or services that were not expended as of June 30, 2014, but are expected to be expended in the Fiscal Year 2014 -15. Gene rally, allowable carryovers are limited to certain types of goods or services , such as professional service contracts, capital outlay or capital improvement project s (CIP). D ue to their scope and size, CIP is inherently preclude d from being completed with in the fiscal year in which funding was initially appropriated.
Board of Directors October 2 3 , 201 4 Page 2 of 2 The carryover of operating transfers represents the use of specific resources to fund specific carryover appropriations. The carryover of revenues typically relates to grants where the money has been received but not earned. Encumbrances represent purchase orders (PO s ) issued for goods and/or services which were not received or completed during t he prior fiscal year by June 30, 2014. A PO is a commitment created to reserve a portion of the appropriation’s available balance , but does not represent an expenditure or liability for budgetary or accounting purposes. The budget appropriations associated with encumbrance’s lapse at fiscal year -end unless the Board re -appropriates the funds in the subsequent fiscal year as requested in this report. After all payments are made for goods and services received by June 30, 2014, staff analyzes the remaining a ppropriation balances and open encumbrances to determine their validity . If the proposed co ntinuing appropriations and encumbrances were not carried over into Fiscal Year 2014 -15 , there would not be sufficient appropriations in the current year budget to fund existing and the current year adopted projects. Strategic Plan Element & Goal This ite m supports achieving Strategic Element No. 7.0, Finances , which states: “Objective : To ensuring the short and long -term fiscal health of the District.” “Strategy : The District will forecast and plan revenue and expenditures and maintain appropriate rese rves and investments to provide financial resources to fund current and planned operations and projects.” Legal Review Not applicable Environmental Review Subject activity is exempt from the requirements of the California Environmental Quality Act (CEQA) (Public Resources Code Section 21000 et. seq.). Section 15300.4 of CEQA allows an agency while establishing its own procedures “to list those specific activities which fall within each of the exempt classes”, and the District has adopted “CEQA Guidelines and Implementing Procedures” that state on page 6 “”Projects” does not include …. C. Continuing administrative or maintenance activities .” Financial Review The total amount to be carried over for Solid Waste Fund is $27 ,603 . The total amount to be carri ed over for Liquid Waste Fund is $4,786 ,741 .
Board of Directors October 24, 2013 Page 3 of 3 Public Notice Process Copies of this report are on file and will be included with the entire agenda packet for the October 2 3 , 201 4 Board of Directors regular meeting at District Headquarters and on District’s website. Alternative Actions Refer the matter back to staff Attachments : A - Carryover Appropriations From FY 2013 -14 To FY 2014 -15 B - Carryover Encumbrances From FY 2013 -14 To FY 2014 -15
Attachment A Purpose/Description A ccount Classification A ccount Number A mount Solid Waste Fund Household Hazardous WasteSpecial Programs10-100002-4300$25,000 *Total Solid Waste Fund$25,000 Liquid Waste Fund Internal Count Audit of Parcel sProfessional Services20-200000-4200$40,000**Tablets/Licenses/Wireless AccessCapital Outlay20-200001-479552,000 Portable Generators & 3/4 Ton TruckCapital Outlay20-200001-4795258,902 NPS Sewer Line CleaningSM-Sewer Line Maint20-200001-432025,000 Sewer Lateral Assistance ProgramSM-Swr Lateral Prog20-200001-438665,675 Westside Abandonment #101Capital Improvement Proj20-200601-43002,098,114 Pump Stn Emerg Equip #196Capital Improvement Proj20-201296-4300345,009 System Wide Swr Recon #197Capital Improvement Proj20-201297-4300295,172 Force Main Upgrades #200Capital Improvement Proj20-201300-4300894,626 Replace Equipment at PS #201Capital Improvement Proj20-201301-4300134,231 Elden PS Valve/Repipe #202Capital Improvement Proj20-201302-4300139,433 Generator at Yard #203Capital Improvement Proj20-201303-4300135,500 Manhole Cover Repairs #204Capital Improvement Proj20-201304-430090,881 Total Liquid Waste Fund$4,574,542 * Will be used for Organics Behavioral Study ** Will be used for Class and Compensation Study Costa Mesa Sanitary District Carryover Appropriations From FY 2013-14 To FY 2014-15
Attachment B PO Account Number V endor Purpose/Description Number A mount Solid Waste Fund 1435OSTSSafety Management Program10-100000-4505652 1542Bartel Associates, LLCGASB 45 OPEB Actuarial Valuation10-100000-4200$596 1545Anderson Penna PartnersInterim Code Enforcement Services10-100000-4300$1,116 1551Pacific Data Electric IncGenerator Maintenance at HQ10-100000-4330239 Total Solid Waste Fund$2,603 Liquid Waste Fund 1435OSTSSafety Management Program20-200000-45055,868 1537Absolute Consulting Eng#196 PS Engineer Consulting20-201296-43005,000 1538Robert Thorton ArchitectsGenerator at Yard Design20-201303-43009,038 1540Sancon Engineering Inc#197B CIPP Lining in 4 Areas20-201297-4300111,000 1542Bartel Associates, LLCGASB 45 OPEB Actuarial Valuation20-200000-4200$5,364 1546Schuler Engineering CorpCorp Yard PS Pipe Replacement20-201301-430040,550 1547Anderson Penna PartnersInterim Code Enforcement Services20-200000-42174,442 1549GCI Construction IncMendoza PS Force Main Replacemt20-201300-430026,395 1551Pacific Data Electric IncGenerator Maintenance at HQ20-200000-43302,152 1551Pacific Data Electric IncGenerator Maint at Canyon PS20-200001-43642,391 Total Liquid Waste Fund$212,199 Costa Mesa Sanitary District Carryover Encumbrances From FY 2013-14 To FY 2014-15
Attachment A Purpose/Description A ccount Classification A ccount Number A mount Solid Waste Fund Household Hazardous WasteSpecial Programs10-100002-4300$25,000 *Total Solid Waste Fund$25,000 Liquid Waste Fund Internal Count Audit of Parcel sProfessional Services20-200000-4200$40,000**Tablets/Licenses/Wireless AccessCapital Outlay20-200001-479552,000 Portable Generators & 3/4 Ton TruckCapital Outlay20-200001-4795258,902 NPS Sewer Line CleaningSM-Sewer Line Maint20-200001-432025,000 Sewer Lateral Assistance ProgramSM-Swr Lateral Prog20-200001-438665,675 Westside Abandonment #101Capital Improvement Proj20-200601-43002,098,114 Pump Stn Emerg Equip #196Capital Improvement Proj20-201296-4300345,009 System Wide Swr Recon #197Capital Improvement Proj20-201297-4300295,172 Force Main Upgrades #200Capital Improvement Proj20-201300-4300894,626 Replace Equipment at PS #201Capital Improvement Proj20-201301-4300134,231 Elden PS Valve/Repipe #202Capital Improvement Proj20-201302-4300139,433 Generator at Yard #203Capital Improvement Proj20-201303-4300135,500 Manhole Cover Repairs #204Capital Improvement Proj20-201304-430090,881 Total Liquid Waste Fund$4,574,542 * Will be used for Organics Behavioral Study ** Will be used for Class and Compensation Study Costa Mesa Sanitary District Carryover Appropriations From FY 2013-14 To FY 2014-15