2022 -23 Mid-Year Budget
City Council
February 21, 2023
1 Mid-Year Budget Overview
1. General Fund Revenue and Expenditure Update
2. Pension/OPEB Reserve Payment per City Policy
3. Mid-Year Adjustment Requests by Department
2 General Fund Revenue Update
Adjustments
ARPA Revenue Replacement + $7,480,313 (One-Time)
Property Tax + $1,490,000
Utility User Tax + $400,000
Transient Occupancy Tax + $400,000
Business License Tax + $400,000
Infrastructure Mitigation - $860,000
Fire Program Revenues - $47,600
Net Adjustment + $9,262,713
3 Budget Summary
4 General Fund Summary
Ongoing One-Time Total
FY 2022-23 Revenue Budget $122,863,474
Revenue Adjustments $1,893,400 $7,369,313 9,262,713
Mid-Year Revenue Budget $1,893,400 $7,369,313 $132,126,187 Ongoing One-Time Total
FY 2022-23 Expenditure Budget $126,414,582
Operating Adjustments $507,657 $295,040 802,697
Capital Adjustments 1,032,000 1,032,000
Pension/OPEB Funding per Policy 2,812,896 2,812,896
Mid-Year Expenditure Budget $507,657 $4,139,936 $131,062,175 Mid-Year Revenues less Expenditures $1,064,012
Workforce Summary
● The City commits half of the increase in the General Fund unassigned residual fund balance from the end of the prior fiscal year to advance pay-down of pension/OPEB obligations
● As of June 2022, half of the increase in the General Fund unassigned residual fund balance was $2,812,896
● By policy, 75% of pension reserves, or $2,109,672, would be paid to CalPERS, and 25%, or $703,224, would be contributed to a Section 115 trust for the future payment of pension expenses
5 Pension/OPEB Reserve Policy
Mid-Year Requests by Department
FY 2022-23 Mid-Year Update
6 City Attorney ’s Office
7 Proposed Annual Cost Funding Source(s) Notes
Upgrade Admin Tech II to
Paralegal
$15,000 Rent Program Ongoing: No additional budget needed in current year
Downgrade 80% Senior Account
Clerk to 100% Account Clerk
Cost neutral Rent Program Ongoing: Relocates partial position from Finance to full position at the Rent
Program
Upgrade Asst City Attorney II to
Chief Planning Counsel
$6,000 Planning/Building Ongoing: No additional budget needed in current year
TOTAL $21,000
Community Development
8 Proposed Cost Funding Source(s) Notes
Homelessness Program Correction $125,000 General Fund Ongoing: Day Center and Safe Parking Upgrade Comm Dev Program
Manager to Comm Dev Manager
$35,000 CDBG Ongoing: No additional budget needed in
current year
Seaplane Lagoon Ferry Terminal
Wayfinding Signs
$100,000 Alameda Point One-time: Appropriate from fund balance Alameda Point Commission Fees $1,740,000 Alameda Point One-time: High lease activity Seaplane Lagoon Ferry Terminal
Project Closeout
$454,313 Alameda Point One-time: Appropriate from fund balance Alameda Point Sports Complex
DDA Correction
$150,000 Alameda Point One-time: Appropriate from fund balance Accounting Technician 20% $22,000 Alameda Point Ongoing: No additional budget needed in current year
TOTAL $2 626 313
Finance
9 Proposed Cost Funding Source(s) Notes
Automated Financial Statement
Implementation
$75,000 IT Internal Service
Fund
One-time: Reduce cost of manually
assembling financial statements
Automated Financial Statement
Service
$46,000 IT Internal Service
Fund
Ongoing
TOTAL $121,000
Fire
10 Proposed Cost Funding Source(s) Notes
EMS Certifications/Licenses $14,500 General Fund One-time: Re-certifications and renewals GEMT Cost Reports $30,240 General Fund One-time: Additional reimbursements PPGEMT Program Setup $300,000 General Fund One-time: Refunded after initial payment Medical Director $13,200 General Fund Ongoing: Higher usage with CARE Team Recruitment Expenses $48,500 General Fund One-Time: To fill vacancies by end of FY Re-Establish CERT Budget $33,000 General Fund, Grant Ongoing: Technical correction SCBA Replacements $14,300 General Fund One-time: Bottle replacements Update Fees for Services $10,000 General Fund One-time: Fee study Share 911 Service $11,000 EOC Ongoing: Technical correction TOTAL $474,740
Information Technology
11 Proposed Cost Funding Source(s) Notes
Virtual Server Replacement $350,000 IT Internal Service Fund
One-time: Hardware and implementation
services
Backup Replacement $101,000 IT Internal Service
Fund
One-time: Hardware and implementation
services
TOTAL $451,000
Planning, Building & Transportation
12 Proposed Cost Funding Source(s) Notes
Permanent Senior
Transportation Coordinator
$194,000 Measure BB Ongoing: No additional budget needed in current year
ABAG REAP Grant $58,058 Regional Grant One-time: Reimburse Housing Element expenses
Solar Permitting Grant $60,000 State Grant One-time: Expedite solar building permit approvals
State Historic Preservation Grant $4,000 State Grant One-time: For historic preservation uses County Measure B/BB Revenue
Correction
$166,300 Measure BB Ongoing: Technical correction
TOTAL $482,358
Police
13 Proposed Cost Funding Source(s) Notes
Patrol/Traffic Maintenance
Contracts Update
$197,000 General Fund Ongoing: Use salary savings in current year
2020 & 2021 Justice Assistance
Grants
$24,861 Federal Grant One-time: Criminal justice supplies TOTAL $221,861
Public Works
14 Proposed Cost Funding Source(s) Notes
Streetlight Electricity and Materials $70,000 General Fund One-time: Increasing material costs
Posey/Webster Tube Sea Level Rise Project $500,000 Measure BB, State Grant One-time: Measure BB used for local match
New Parking Program Manager $220,000 Parking Ongoing: Cost $55,000 through end of FY
Landscape & Lighting District 84-2 Zone 4
Corrections
$60,000 LLD 84-2 Zone 4 One-time: Technical
corrections
Landscape & Lighting District 84-2 Zone 7
Tree Testing
$38,000 LLD 84-2 Zone 7 One-time
Continued
Public Works
15 Proposed Cost Funding
Source(s) Notes
Alameda Point Adaptive Reuse Area Backbone
Infrastructure Phase 2 and 3 Design
$925,000 Alameda Point One-time
Upgrade Superintendant to Project Manager III $3,000 Capital Projects Ongoing: No additional budget needed in current year
Sewer Vehicle Replacements $700,000 Sewer One-time: Technical correction Harrington Park – Restroom Fire Restoration $125,000 General Fund One-time Fire Station 1 – Environmental Abatement $82,000 General Fund One-time O’Club – Water Loss Restoration $68,000 General Fund One-time Continued
Public Works
16 Proposed Cost Funding
Source(s) Notes
O’Club – Structural Repairs $104,000 General Fund One-time Veterans Building – Lead Abatement $52,000 General Fund One-time Alameda Point Gym – Safety Project $77,000 General Fund One-time TOTAL $3,024,000
Recreation & Parks
17 Proposed Cost Funding
Source(s) Notes
Emma Hood Swim Center Maintenance $141,457 General Fund Ongoing: Closure date extended Recreation Trailer & Equipment $14,500 General Fund One-time: Replace stolen equipment Golf Parking Lot ADA Improvements $277,000 Golf One-time Asphalt Paving CIP, Shoreline Park
Asphalt CIP, and Smart Irrigation CIP
Net $0 General Fund One-time: Technical correction
Sweeney Park Connector Trail Project Net $0 Measure BB One-time: Re-allocate $134,000 from the Active Transportation Plan CIP to the
Cross Alameda Trail Connector CIP
Sweeney Park Groundwater Remediation $200,000 General Fund One-time TOTAL $632,957
Non-Departmental
18 Proposed Cost Funding Source(s) Notes
Closed Pension Plan Transfer $2,200,000 Pension Plan 1079 One-time: Excess funds transferred to Pension Reserve
PARS Administration Correction $47,000 Pension Reserve Ongoing: Technical correction TOTAL $2,247,000