CITYOF LONG BEACH FISCALYEAR 2020-2021 ADOPTED BUDGET ii'FreMI Start /or 'lontJ 13eada THIS PAGE LEFT INTENTIONALLY BLANK Adopted Fiscal Year 2020-2021 BUDGET CITY COUNCIL John D. Bendo, President Karen McInnis, Vice President Michael A. Delury Scott J. Mandel Elizabeth M. Treston CITY MANAGER Donna M. Gayden CITY COMPTROLLER Inna Reznik THIS PAGE LEFT INTENTIONALLY BLANK Long Beach Residents’ Guide to the Budget The Operating Budget is designed to present summary information about the City’s financial plans for the year in a user-friendly format. The Operating Budget is organized by fund, function, and departments. The City has three operating funds and two internal service funds. Operating Funds General Fund: The General Fund is used to account for resources traditionally associated with general government which are not required to be accounted for in a separate fund including, but not limited to: general administration, public safety, recreation, employee benefits, property tax, non-property taxes, licenses and permits, departmental revenues, fines and sales of property, State and Federal aid, long-term debt proceeds, and appropriated fund balance. Water Fund: The Water Fund is used to account for revenues and expenditures of the water utility operations of the City. Revenues are generated from user fees, which are adjusted annually to meet the costs of administration, operation, maintenance, and capital improvements to the system. Sewer Fund: The Sewer Fund is used to account for sewer operations of the City. Revenues are generated from sewer rents, which are adjusted annually to meet the costs of administration, operation, maintenance, and capital improvements to the system. Internal Service Funds Debt Service Fund: The Debt Service Fund accounts for and reports financial resources that are restricted, committed, or assigned to expenditure for principal and interest and for financial resources that are being accumulated for principal and interest in future years. Risk Retention Fund: The Risk Retention Fund accounts for transactions and reserves set aside by the City to provide for self-insurance programs related to workers’ compensation and general liability claims. The Operating Budget Document includes the following sections: 1. Budget Message and Overview: The City Manager's Budget Message and Overview section summarizes the budget by outlining the various financial components of the City and its challenges and opportunities for the upcoming fiscal year. 2. City Profile: The City Profile section provides an overview of the City and includes demographic & economic updates. 3. Departmental Summaries and Budgets: The Departmental Summaries and Budgets section includes information on the mission, description of services, and contact information for each department. 4. Detailed City-Wide Budgets: The City-Wide Budgets section includes detailed schedules of all operating & internal service funds, schedules of all authorized positions for the City by department and employee class, and the City’s Exemption Impact Report. Budget Process Prior to May 31st of each year, the City of Long Beach City Council votes, by formal resolution, its annual budget that covers the City’s fiscal year which commences July 1stand ends June 30th of the following year. January o City Manager & Comptroller’s office set forth the budget calendar and procedures for preparation. o Comptroller’s Office prepares the budget worksheets and instructions. The worksheets include all actual revenues and expenditures for the previous three fiscal years, current year-to-date totals and current year budget. The worksheets also contain fields for each department to discuss proposed requests. February - March o The Comptroller’s office distributes budget worksheets and instructions to all department heads and commissioners. Departments submit budget requests by specified due date. o The Comptroller’s office & City Manager hold budget reviews with department heads and commissioners. Budget data is reviewed and a proposed document is prepared. April o After final review and approval, the City Manager submits to the City Council a budget estimate for the ensuing fiscal year and an accompanying message. o A copy of the submitted budget, budget message, and all supporting schedules are filed in the office of the City Clerk. May o On the first regular Council Meeting in May, the Council holds a public hearing on the proposed budget. After the public hearing, the Council may adopt the budget with or without amendment. o The Council shall adopt the budget on or before the last day of May. July o The City’s fiscal year begins, ongoing monitoring of budget takes place throughout the year. Table of Contents 1. Budget Message and Overview Budget Message .................................................................................................................................... 1 Budget-in-Brief ...................................................................................................................................... 3 2. City Profile City Overview, Trends & Demographics ................................................................................................ 4 3. Departmental Information City Council .......................................................................................................................................... 12 Office of the City Manager .................................................................................................................. 13 Building ................................................................................................................................................ 14 City Clerk .............................................................................................................................................. 15 City Comptroller ................................................................................................................................... 16 Civil Service .......................................................................................................................................... 17 Community Development .................................................................................................................... 18 Corporation Counsel ............................................................................................................................ 19 Economic Development ...................................................................................................................... 20 Fire Department .................................................................................................................................. 21 Information Technology ...................................................................................................................... 22 Lifeguards ............................................................................................................................................ 23 Ocean Beach Park ................................................................................................................................ 24 Office of Emergency Management ...................................................................................................... 25 Parks & Recreation .............................................................................................................................. 26 Ice Arena ........................................................................................................................................ 26 Magnolia Senior Center ................................................................................................................. 27 MLK Center .................................................................................................................................... 27 Parks & Playgrounds ..................................................................................................................... 27 Police ................................................................................................................................................... 28 Public Relations ................................................................................................................................... 29 Public Works ........................................................................................................................................ 30 Purchasing............................................................................................................................................ 32 Tax Assessor ........................................................................................................................................ 33 Tax Receiver ........................................................................................................................................ 34 Transportation .................................................................................................................................... 35 Water & Sewer Administration ........................................................................................................... 36 Youth and Family Services ................................................................................................................... 37 4. Detailed City-Wide Budgets How Your Tax Dollar Is Spent .................................................................................................................