CITY OF ALAMEDA RESOLUTION NO.
AMENDING THE FISCAL YEAR 2022-23 BUDGET
WHEREAS, on June 15, 2021 the City Council adopted the fiscal year (FY) 2021-23 Budget representing the financial plan for conducting the affairs of the City of Alameda for the two-year fiscal periods beginning July 1, 2021 and ending June 30, 2023; and
WHEREAS, on June 21, 2022 the City Council adopted a Mid-Cycle Budget Update for FY 2022-23 with revenue updates and expenditure adjustments for the period beginning July 1, 2022 and ending June 30, 2023; and
WHEREAS, staff is proposing budget amendments for the FY 20 22-23 period as detailed in Exhibit 1; and
WHEREAS, the City Council has considered the report and recommendations of the City Manager on the budget amendments and workforce changes and has determined that the budget amendments and workforce changes are both fair and appropriate; and
WHEREAS, the City Council has given this budget due consideration as to its projected revenues, anticipated expenditures, and available fund balances; and
WHEREAS, the City Council is committed to maintaining reserve levels in the General Fund at a minimum level of 25% of annual expenditures including transfers out; and
WHEREAS, this budget ensures that the City of Alameda, including all f unds, entities and component units, has exercised prudent judgment in its fiduciary responsibility as guardians of the public tax dollars.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Alameda that the Finance Director is hereby authorized to amend the FY 2022-23 budget as shown in Exhibit A (attached hereto).
Exhibit A
REVENUE
Item Department Description Ongoing One-Time Total
FY2022-23 General Fund Revised Budget 122,863,474
Adjustments
A1 Non-Dept Receive ARPA Revenue Replacement 7,480,313 7,480,313 A2 Non-Dept Increase Property Tax 1,490,000 1,490,000
A3 Non-Dept Increase Utility User Tax 400,000 400,000
A4 Non-Dept Increase Transient Occupancy Tax 400,000 400,000 A5 Non-Dept Increase Business License Tax 400,000 400,000 A6 Non-Dept Decrease Infrastructure Mitigation (860,000) (860,000) A7 Fire Increase Cell Tower Income 75,000 75,000
A8 Fire Decrease in Fire Inspections (53,000) (53,000) A9 Fire Decrease in Fire Plan Checks (58,000) (58,000) A10 Fire HazMat/High Pile Inspections (4,000) (4,000) A11 Fire Decrease in Technology Fee (7,600) (7,600) 1,893,400 7,369,313 9,262,713
EXPENDITURE
Item Department Description Ongoing One-Time Total
FY2022-23 General Fund Revised Budget 126,414,582
Operating Adjustments
B1 Comm Dev Homelessness Program Budget Correction 125,000 125,000 B2 Fire EMS Certifications/Licenses 14,500 14,500
B3 Fire GEMT Cost Reports 30,240 30,240
B4 Fire PPGEMT Program Setup 300,000 300,000
B5 Fire Medical Director 13,200 13,200
B6 Fire Recruitment Expenses 48,500 48,500
B7 Fire Re-Establish CERT Budget 21,000 21,000
B8 Fire Self-Contained Breathing Apparatus (SCBA) Replacements 14,300 14,300 B9 Fire Update Fees for Services 10,000 10,000
B10 Police Patrol/Traffic Maintenance Contracts Update 197,000 197,000 B10 Police Transfer Personnel Budget to Maintenance Contracts (197,000) (197,000) B11 Public Works Streetlight Electricity Budget Increase 10,000 10,000 B12 Public Works Streetlight Materials 60,000 60,000
B13 Rec & Park Emma Hood Swim Center Maintenance Update 141,457 141,457 B14 Rec & Park Stolen Rec Trailer & Equipment Replacement 14,500 14,500 507,657 295,040 802,697
Capital Transfers
B15 Public Works Transfer for Various Facilities Projects (see C43-C48) 508,000 508,000 B16 Rec & Park Transfer for Various Rec & Park Capital projects (see C37 and C39) 524,000 524,000 - 1,032,000 1,032,000
Pension/OPEB Funding Policy
B17 Non-Dept Pension/OPEB Funding per Policy 2,812,896 2,812,896 - 2,812,896 2,812,896
507,657 4,139,936 4,647,593
Adjustment Subtotal 1,385,743 3,229,377 4,615,120
132,126,187
131,062,175
1,064,012
Total Expenditure
Total Surplus/(Deficit)
Subtotal of Revenue Adjustments
Subtotal of Operating Adjustments
FY 2022-23 MID-YEAR BUDGET ADJUSTMENTS
FUND 100 - GENERAL FUND
Total Revenue
Subtotal of Pension/OPEB Policy
Subtotal of Expenditure Adjustments
Subtotal of Capital Transfers
1 of 6
Exhibit 1
Item Fund Department Type Description Ongoing One-Time Combined FTE C1 101 Pension 1079 Non-Dept Revenue Closed Pension Plan Transfer Out - - - C1 101 Pension 1079 Non-Dept Expenditure Closed Pension Plan Transfer Out - (2,200,000) (2,200,000) Total Surplus/(Deficit) - (2,200,000) (2,200,000) C2 203 CDBG Comm Dev Revenue Upgrade Comm Dev Porgram Mgr to Comm Dev Mgr - - - C2 203 CDBG Comm Dev Expenditure Upgrade Comm Dev Porgram Mgr to Comm Dev Mgr - - - Total Surplus/(Deficit) - - - C3 207 Rent Program City Attorney Revenue Upgrade Admin Tech II to Paralegal - - - C3 207 Rent Program City Attorney Expenditure Upgrade Admin Tech II to Paralegal - - - C4 207 Rent Program City Attorney Revenue Downgrade 80% Sr Account Clerk to 100% Account Clerk - - - C4 207 Rent Program City Attorney Expenditure Downgrade 80% Sr Account Clerk to 100% Account Clerk - - - 0.2 Total Surplus/(Deficit) - - - C5 209 PBT City Attorney Revenue Upgrade Asst City Attorney II to Chief Planning Counsel - - - C5 209 PBT City Attorney Expenditure Upgrade Asst City Attorney II to Chief Planning Counsel - - - C6 209 PBT PBT Revenue Permanent Senior Transportation Coordinator - - - C6 209 PBT PBT Expenditure Permanent Senior Transportation Coordinator - - - 1.0 Total Surplus/(Deficit) - - - C7 216 Tidelands Comm Dev Revenue Seaplane Lagoon Ferry Terminal Wayfinding Signs - - - C7 216 Tidelands Comm Dev Expenditure Seaplane Lagoon Ferry Terminal Wayfinding Signs - (100,000) (100,000) Total Surplus/(Deficit) - (100,000) (100,000) C8 220 Fire Grants Fire Revenue Re-Establish CERT Budget 33,000 - 33,000 C8 220 Fire Grants Fire Expenditure Re-Establish CERT Budget (33,000) - (33,000) Total Surplus/(Deficit) - - - C9 221 Police Grants Police Revenue 2020 & 2021 Justice Assistance Grants - 24,861 24,861 C9 221 Police Grants Police Expenditure 2020 & 2021 Justice Assistance Grants - (24,861) (24,861) Total Surplus/(Deficit) - - - FY 2022-23 MID-YEAR BUDGET ADJUSTMENTS
NON-GENERAL FUND
2 of 6
Exhibit 1
Item Fund Department Type Description Ongoing One-Time Combined FTE FY 2022-23 MID-YEAR BUDGET ADJUSTMENTS
NON-GENERAL FUND
C10 222 Grants PBT Revenue ABAG REAP Grant - 58,058 58,058 C10 222 Grants PBT Expenditure ABAG REAP Grant - (58,058) (58,058) C11 222 Grants PBT Revenue Solar Permitting Grant - 60,000 60,000 C11 222 Grants PBT Expenditure Solar Permitting Grant - (60,000) (60,000) C12 222 Grants PBT Revenue State Historic Preservation Grant - 4,000 4,000 C12 222 Grants PBT Expenditure State Historic Preservation Grant - (4,000) (4,000) Total Surplus/(Deficit) - - - C13 230 B Streets/Roads PBT Revenue Revenue Correction - County Measure B Streets/Roads (1,618,000) - (1,618,000) C13 230 B Streets/Roads PBT Expenditure Revenue Correction - County Measure B Streets/Roads - - - Total Surplus/(Deficit)(1,618,000) - (1,618,000) C14 231 BB Streets/Roads PBT Revenue Revenue Correction - County Measure BB Streets/Roads 2,055,000 - 2,055,000 C14 231 BB Streets/Roads PBT Expenditure Revenue Correction - County Measure BB Streets/Roads - - - C15 231 BB Streets/Roads Public Works Revenue Transfer to Posey/Webster Tube Sea Level Rise Project - - - C15 231 BB Streets/Roads Public Works Expenditure Transfer to Posey/Webster Tube Sea Level Rise Project - (75,000) (75,000) Total Surplus/(Deficit)2,055,000 (75,000) 1,980,000 C16 232 B Bike/Ped PBT Revenue Revenue Correction - County Measure B Bike/Ped (202,000) - (202,000) C16 232 B Bike/Ped PBT Expenditure Revenue Correction - County Measure B Bike/Ped - - - C17 232 B Bike/Ped PBT Revenue Transfer to Operations Correction - - - C17 232 B Bike/Ped PBT Expenditure Transfer to Operations Correction 184,000 - 184,000 Total Surplus/(Deficit) (18,000) - (18,000) C18 233 BB Bike/Ped PBT Revenue Revenue Correction - County Measure BB Bike/Ped 202,000 - 202,000 C18 233 BB Bike/Ped PBT Expenditure Revenue Correction - County Measure BB Bike/Ped - - - C19 233 BB Bike/Ped PBT Revenue Transfer to Operations Correction - - - C19 233 BB Bike/Ped PBT Expenditure Transfer to Operations Correction (166,000) - (166,000) Total Surplus/(Deficit) 36,000 - 36,000 C20 234 B Paratransit PBT Revenue Revenue Correction - County Measure B Paratransit (150,000) - (150,000) C20 234 B Paratransit PBT Expenditure Revenue Correction - County Measure B Paratransit - - - C21 234 B Paratransit PBT Revenue Transfer to Operations Correction - - - C21 234 B Paratransit PBT Expenditure Transfer to Operations Correction 148,300 - 148,300 Total Surplus/(Deficit) (1,700) - (1,700) 3 of 6
Exhibit 1
Item Fund Department Type Description Ongoing One-Time Combined FTE FY 2022-23 MID-YEAR BUDGET ADJUSTMENTS
NON-GENERAL FUND
C22 235 BB Paratransit PBT Revenue Revenue Correction - County Measure BB Paratransit 203,000 - 203,000 C22 235 BB Paratransit PBT Expenditure Revenue Correction - County Measure BB Paratransit - - - Total Surplus/(Deficit)203,000 - 203,000 C23 250 Golf Rec & Park Revenue Golf Parking Lot ADA Improvements - - - C23 250 Golf Rec & Park Expenditure Golf Parking Lot ADA Improvements - (277,000) (277,000) Total Surplus/(Deficit) - (277,000) (277,000) C24 265 Parking Public Works Revenue New Parking Program Manager - - - C24 265 Parking Public Works Expenditure New Parking Program Manager (56,000) - (56,000) 1.0 Total Surplus/(Deficit) (56,000) - (56,000) C25 271 LLD 84-2 Zone 4 Public Works Revenue Landscape & Lighting District 84-2 Zone 4 Corrections - - - C25 271 LLD 84-2 Zone 4 Public Works Expenditure Landscape & Lighting District 84-2 Zone 4 Corrections - 60,000 60,000 Total Surplus/(Deficit) - 60,000 60,000 C26 274 LLD 84-2 Zone 7 Public Works Revenue Landscape & Lighting District 84-2 Zone 7 Tree Testing - - - C26 274 LLD 84-2 Zone 7 Public Works Expenditure Landscape & Lighting District 84-2 Zone 7 Tree Testing - 38,000 38,000 Total Surplus/(Deficit) - 38,000 38,000 C27 290 Alameda Point Comm Dev Revenue Alameda Point/Base Reuse Commission Fees - - - C27 290 Alameda Point Comm Dev Expenditure Alameda Point/Base Reuse Commission Fees - (1,740,000) (1,740,000) C28 290 Alameda Point Public Works Revenue Alameda Point Adaptive Reuse Area Backbone Infrastructure - - - C28 290 Alameda Point Public Works Expenditure Alameda Point Adaptive Reuse Area Backbone Infrastructure - (925,000) (925,000) C29 290 Alameda Point Comm Dev Revenue Seaplane Lagoon Ferry Terminal Project Closeout - - - C29 290 Alameda Point Comm Dev Expenditure Seaplane Lagoon Ferry Terminal Project Closeout - (454,313) (454,313) C30 290 Alameda Point Comm Dev Revenue Alameda Point Sports Complex DDA Budget Correction - - - C30 290 Alameda Point Comm Dev Expenditure Alameda Point Sports Complex DDA Budget Correction - (150,000) (150,000) C31 290 Alameda Point Comm Dev Revenue Accounting Technician 20% - - - C31 290 Alameda Point Comm Dev Expenditure Accounting Technician 20% - - - 0.2 Total Surplus/(Deficit) - (3,269,313) (3,269,313) C32 301 AP Capital Public Works Revenue Alameda Point Adaptive Reuse Area Backbone Infrastructure - 925,000 925,000 C32 301 AP Capital Public Works Expenditure Alameda Point Adaptive Reuse Area Backbone Infrastructure - (925,000) (925,000) Total Surplus/(Deficit) - - - 4 of 6
Exhibit 1
Item Fund Department Type Description Ongoing One-Time Combined FTE FY 2022-23 MID-YEAR BUDGET ADJUSTMENTS
NON-GENERAL FUND
C33 310 Capital Projects Comm Dev Revenue Alameda Point Sports Complex DDA Budget Correction 150,000 - 150,000 C33 310 Capital Projects Comm Dev Expenditure Alameda Point Sports Complex DDA Budget Correction - - - C34 310 Capital Projects Public Works Revenue Posey/Webster Tube Sea Level Rise Project - 500,000 500,000 C34 310 Capital Projects Public Works Expenditure Posey/Webster Tube Sea Level Rise Project - (500,000) (500,000) C35 310 Capital Projects Rec & Park Revenue Asphalt Paving CIP Correction - - - C35 310 Capital Projects Rec & Park Expenditure Asphalt Paving CIP Correction - - - C36 310 Capital Projects Rec & Park Revenue Shoreline Park Asphalt and Smart Irrigation CIP Correction - - - C36 310 Capital Projects Rec & Park Expenditure Shoreline Park Asphalt and Smart Irrigation CIP Correction - - - C37 310 Capital Projects Rec & Park Revenue Estuary Park Design and Analysis - 324,000 324,000 C37 310 Capital Projects Rec & Park Expenditure Estuary Park Design and Analysis - (324,000) (324,000) C38 310 Capital Projects Rec & Park Revenue Sweeney Park Connector Trail Project - - - C38 310 Capital Projects Rec & Park Expenditure Sweeney Park Connector Trail Project - - - C39 310 Capital Projects Rec & Park Revenue Sweeney Park Groundwater Remediation - 200,000 200,000 C39 310 Capital Projects Rec & Park Expenditure Sweeney Park Groundwater Remediation - (200,000) (200,000) C40 310 Capital Projects Rec & Park Revenue Golf Parking Lot ADA Improvements - 277,000 277,000 C40 310 Capital Projects Rec & Park Expenditure Golf Parking Lot ADA Improvements - (277,000) (277,000) C41 310 PW Admin Public Works Revenue Upgrade Superintendent to Project Manager III - - - C41 310 PW Admin Public Works Expenditure Upgrade Superintendent to Project Manager III - - - Total Surplus/(Deficit)150,000 - 150,000 C42 501 Sewer Public Works Revenue Sewer Vehicle Replacement - - - C42 501 Sewer Public Works Expenditure Sewer Vehicle Replacement - (700,000) (700,000) Total Surplus/(Deficit) - (700,000) (700,000) C43 603 Facilities Public Works Revenue Harrington Park - Restroom Fire Restoration - 125,000 125,000 C43 603 Facilities Public Works Expenditure Harrington Park - Restroom Fire Restoration - (125,000) (125,000) C44 603 Facilities Public Works Revenue Fire Station 1 - Environmental Abatement - 82,000 82,000 C44 603 Facilities Public Works Expenditure Fire Station 1 - Environmental Abatement - (82,000) (82,000) C45 603 Facilities Public Works Revenue O'Club - Water Loss Restoration - 68,000 68,000 C45 603 Facilities Public Works Expenditure O'Club - Water Loss Restoration - (68,000) (68,000) C46 603 Facilities Public Works Revenue O'Club - Structural Repairs - 104,000 104,000 C46 603 Facilities Public Works Expenditure O'Club - Structural Repairs - (104,000) (104,000) C47 603 Facilities Public Works Revenue Veterans Building - Lead Abatement - 52,000 52,000 C47 603 Facilities Public Works Expenditure Veterans Building - Lead Abatement - (52,000) (52,000) C48 603 Facilities Public Works Revenue Alameda Point Gym - Safety Project - 77,000 77,000 C48 603 Facilities Public Works Expenditure Alameda Point Gym - Safety Project - (77,000) (77,000) Total Surplus/(Deficit) - - - 5 of 6
Exhibit 1
Item Fund Department Type Description Ongoing One-Time Combined FTE FY 2022-23 MID-YEAR BUDGET ADJUSTMENTS
NON-GENERAL FUND
C49 605 EOC Fire Revenue Share 911 Service -
C49 605 EOC Fire Expenditure Share 911 Service (11,000) - (11,000) Total Surplus/(Deficit) (11,000) - (11,000) C50 606 Info Tech IT Revenue Virtual Server Replacement - - - C50 606 Info Tech IT Expenditure Virtual Server Replacement - (350,000) (350,000) C51 606 Info Tech IT Revenue Implementation of Backup Replacement - - - C51 606 Info Tech IT Expenditure Implementation of Backup Replacement - (101,000) (101,000) C52 606 Info Tech Finance/IT Revenue Automated Financial Statement Implementation - - - C52 606 Info Tech Finance/IT Expenditure Automated Financial Statement Implementation - (75,000) (75,000) C53 606 Info Tech Finance/IT Revenue Automated Financial Statement Service - - - C53 606 Info Tech Finance/IT Expenditure Automated Financial Statement Service (23,000) - (23,000) Total Surplus/(Deficit) (23,000) (526,000) (549,000) C54 720 Pension Reserve Non-Dept Revenue Closed Pension Plan Transfer In - 2,200,000 2,200,000 C54 720 Pension Reserve Non-Dept Expenditure Closed Pension Plan Transfer In - - - C55 720 Pension Reserve Non-Dept Revenue PARS Administration Correction - - - C55 720 Pension Reserve Non-Dept Expenditure PARS Administration Correction (47,000) - (47,000) C56 720 Pension Reserve Non-Dept Revenue Pension/OPEB Funding per Policy - 2,812,896 2,812,896 C56 720 Pension Reserve Non-Dept Expenditure Advance Pension Payment to CalPERS per Policy - (2,109,672) (2,109,672) Total Surplus/(Deficit) (47,000) 2,903,224 2,856,224 6 of 6
* * * * *
I, the undersigned, hereby certify that the f oregoing Resolution was duly and regularly adopted and passed by the Council of the City of Alameda in a regular meeting assembled on the 21st day of February 2023, by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTENTIONS:
IN WITNESS, WHEREOF, I have hereunto set my hand and affixed the seal of said City this 22nd day of February 2023.
Lara Weisiger, City Clerk
City of Alameda
APPROVED AS TO FORM:
Yibin Shen, City Attorney
City of Alameda