Alameda City Council
May 2, 2023

Exhibit 2
General Fund
Budget Summary
2021‐22 Actual
2022‐23
Revised Budget
2023‐24
Baseline Budget
2023‐24
Proposed Budget
2024‐25
Baseline Budget
2024‐25
Proposed
Budget
Revenues
Property Tax 51,486,500        54,750,000            56,489,500           56,489,500           58,901,875          58,901,875 Sales Tax 22,755,699        21,389,900            22,500,000           22,500,000           23,014,000          23,014,000 Property Transfer Tax 21,929,943        13,000,000            13,000,000           13,000,000           13,000,000          13,000,000 Utility Users Tax 9,011,553          9,592,500              9,210,000             9,210,000             9,210,000            9,210,000 Franchise Fees 3,297,589          3,089,000               3,179,000             3,179,000             3,179,000            3,179,000 Business License Tax 2,382,071          2,700,000              2,560,000             2,760,000             2,560,000            2,760,000 Transient Occupancy Tax 2,555,336          2,800,000              3,300,000             3,300,000             3,300,000            3,300,000 Other Taxes 1,551,000          1,322,000              1,348,000             1,348,000             1,375,000            1,375,000 Fees and Charges for Services 7,802,487          7,199,821              8,275,500             8,283,500             8,413,000            8,421,000 Transfers In 4,422,374          4,528,000              4,431,000             5,106,000             4,562,000            5,866,622 Investment and Property Income 277,024  2,585,103              1,867,412             1,867,412              1,892,960            1,892,960 Intergovernmental Revenue 830,977  8,648,313              1,151,000             1,151,000             1,151,000            2,951,000 Fines/Forfeiture/Penalty 347,940  110,100                  185,000                185,000                185,000                185,000 Other Revenue 106,675  410,600                  15,745  15,745  15,745  15,745 Licenses and Permits 5,000  850  800  800  800  800
128,762,168      132,126,187          127,512,957         128,395,957        130,760,380        134,073,002 Expenses
Salaries and Employee Benefits 73,635,850        83,682,795            88,704,513           86,020,464           93,129,205          92,021,326 City Attorney 1,051,939          1,366,939              1,440,898             1,440,898              1,493,268            1,493,268 City Clerk 708,734  734,367                  727,680                777,813                749,385                802,889 City Council 142,719  180,659                  72,232  72,232  74,594  74,594 City Manager 1,321,468          1,702,703              1,815,653             1,893,885             1,880,305            1,986,745 Community Development 16,537                30,000  554,312                554,312                574,696                574,696 Finance 2,199,402          2,662,082              2,808,992             2,834,992             2,898,127            2,924,127 Fire 31,749,494        36,305,679            38,069,387           38,431,690           40,821,001          41,198,711 Human Resources 1,445,774          1,689,518              1,551,150             1,739,655             1,603,762            1,798,727 Planning/Bldg/Transportation 33,356
144,053                  145,004                145,004                149,738                149,738 Police 28,994,454        33,467,459            34,191,908           34,210,908           35,511,971          35,531,971 Police Vacancy Savings ‐   (3,000,000)           ‐   (1,500,000) Public Works 815,199  1,108,461              1,207,354             1,207,354             1,209,607            1,209,607 Recreation & Parks 5,149,078          6,163,875              6,119,943             6,211,721             6,162,749            6,276,253 Non‐Department 7,696  ‐   ‐   ‐   ‐
Misc Vacancy Savings ‐   (1,873,000)             (500,000)               (500,000) Transfers Out 15,121,450        14,378,047            6,148,936             29,294,936           4,955,927            11,073,927 Operating
Expenditures 11,248,427        18,766,877            16,307,697           17,575,197           16,607,071          17,526,671 Cost Allocation 12,971,618        14,190,603            18,706,090           18,786,590           19,524,221          19,524,221 Debt Service 236,578  235,000                  ‐   ‐   ‐   ‐ Capital Outlay 147,521  382,335                  ‐   1,330,000             ‐   700,000 113,361,444      131,635,657          129,867,236         153,007,187        134,216,424        140,846,145 Revenues Less Expenses 15,400,724        490,530                  (2,354,279)            (24,611,230)         (3,456,043)           (6,773,143) Exhibit 1
1 of 3
2022‐23
Beginning Fund
Balance
2022‐23
Projected Revenues
2022‐23
Revised Expenditures
2022‐23
Projected Ending
Fund Balance
2023‐24
Projected Revenues
2023‐24
Proposed
Expenditures
2023‐24
Projected Ending
Fund Balance
2024‐25
Projected Revenues
2024‐25
Proposed
Expenditures
2024‐25
Projected Ending
Fund Balance
General Fund
100 General  Fund 53,335,889 132,126,187 (138,912,494) 46,549,582 128,395, 957 153,007,185 21,938,354 134, 073,002 140,846,146 15,165,210 101 Police/Fire  Pension 1079 2,720,563 1,882,000 (4,082,000) 520,563 1,882,000 1,882,000 520,563 1,882,000 1,882,000 520,563 102 Police/Fire  Pension 1082 32,868 50,000 (50,000) 32,868 50,000 50,000 32,868 50,000 50,000 32,868 103
Housing Authority Reimbursable 2,232 0 0 2,232 0 0 2,232 0 0 2,232 104 AMP  Reimbursable 5,277 0 (81,345) (76,068) 0 271,379 (347,447) 0 281,138 (628,585) General Fund Subtotal 56,096,830 134,058,187 (143,125,839) 47,029,178 130,327,957 155,210,564 22,146,571 136,005,002 143,059,284 15,092,289 Special Revenue Funds
201 HOME (1) 525,000 (525,000) (1) 528,000 528,000 (1) 533,000 533,000 (1) 202 HOME  Loan Repayment 145 70,000 (70,000) 145 90,000 90,000 145 110,000 110,000 145 203 CDBG 0 3,447,751 (3,752,752) (305,001) 2,031,000 2,034,926 (308,927) 2,040,000 2,043,106 (312,033) 204 CDBG  Loan Repayment 452,844 80,400 (80,400) 452,844 80,000 80,000 452,844 80,000 80,000 452,844 205 Special  CDBG Grants 0 647,112 (647,112) 0 50,000 50,000 0 50,000 50,000 0 206 Housing  In‐Lieu 419,266 783,500 (417,893) 784,873 733,500 272,699 1,245,674 733,500 277,972 1,701,202 207 Rent  Review/Stabilization 429,171 1,780,000 (2,102,002) 107,169 2,020,000 1,934,553 192,616 2,079,000 1,985,543 286,073 208 Affordable  Housing 1,265,624 701,000 (638,114) 1,328,510 701,000 397,682 1,631,828 701,000 403,302 1,929,526 209 Planning/Bldg/Transportation 2,071,018 8,640,000 (8,962,948) 1,748,070 8,623,100 9,317,797 1,053,373 8,132,600 9,304,409 (118,436) 210 Alameda  Free Library 5,470,024 5,581,500 (5,472,391) 5,579,133 4,776,400 6,001,814 4,353,719 3,651,400 6,116,992 1,888,127 211 Gas  Tax 984,900 2,297,500 (2,781,804) 500,596 2,202,500 2,136,518 566,578 2,202,500 2,185,596 583,482 212 Road  Mtce and Rehab (RMRA) 2,640,455 1,750,000 (4,240,912) 149,543 1,940,000 2,000,000 89,543 1,940,000 2,000,000 29,543 213 Vehicle  Registration Fees 349,790 305,000 (925,665) (270,875) 312,000 200,000 (158,875) 312,000 300,000 (146,875) 216 Tidelands 2,360,108 809,000 (1,368,742) 1,800,367 825,000 1,369,944 1,255,423 825,000 834,228 1,246,195 217 Open  Space Improvement & Mtce 0 0 0 0 0 15,000 (15,000) 0 15,000 (30,000) 220 Fire  Grants 612,729 933,376 (1,158,396) 387,709 33,000 33,000 387,709 33,000 33,000 387,709 221 Police  Grants 73,006 362,861 (362,861) 73,006 60,142 60,142 73,006 0 0 73,006 222 G
rants 0 0 4,736 4,736 1,267,520 1,267,520 4,736 1,241,520 1,241,520 4,736 223 ARPA 0 21,970,686 (27,465,681) (5,494, 995) 0 0 (5,494,995) 0 1,304,622 (6,799,617) 224 PPGEMT 0 300,000 0 300,000 0 0 300,000 0 0 300,000
231 County  Measure BB Streets/Road 4,965,736 4,550,000 (5,911,149) 3,604,587 4,740,000 8,130,000 214,587 4,880,000 4,745,000 349,587 233 County  Measure BB Bike/Ped 532,573 472,000 (646,970) 357,603 502,000 685,000 174,603 517,000 603,000 88,603 235 County  Measure BB Paratransit 365,990 450,000 (261,800) 554,190 478,000 652,100 380,090 492,000 682,600 189,490 240 Commercial  Revitalization 2,368,303 624,115 (1,324,547) 1,667,871 830,000 860,228 1,637,643 850,000 887,055 1,600,588 241 Fleet  Industrial Supply Center 0 0 0 0 0 675,000 (675,000) 0 0 (675,000) 250 Golf 287,614 364,496 (866,128) (214,018) 461,000 330,867 (83,885) 463,000 330,940 48,175 251 Mastick  Advisory Board 504,920 92,000 (123,075) 473,845 137,000 142,215 468,630 142,000 145,683 464,947 252 Mastik  Senior Center Trust 879,558 0 (125,676) 753,882 0 51,310 702,572 0 51,375 651,197 260 Solid  Waste Surcharge 1,432,461 228,170 (761,740) 898,891 237,258 271,380 864,769 237,258 280,455 821,572 261 City  Waste Management Program 781,063 1,332,327 (1,705,421) 407,969 1,385,527 1,119,923 673,573 1,385,887 1,127,176 932,284 262 Integrated  Waste ‐ Restricted 1,411,968 415,716 (754,364) 1,073,320 264,000 507,189 830,131 264,000 549,963 544,168 264 Stormwater 3,174,847 5,405,134 (7,479,661) 1,100,320 5,986,702 5,049,810 2,037,212 6,077,829 5,117,803 2,997,238 265 Parking 1,384,542 2,238,672 (4,204,022) (580,807) 1,903,000 2,334,327 (1,012,134) 2,088,000 2,374,875 (1,299,009) 266 Civic  Center Garage 476,195 0 5,185 481,380 0 0 481,380 0 0 481,380 269 Urban  Forest 0 0 0 0 3,307,000 3,292,236 14,764 3,403,000 3,388,054 29,710 270 Island  City Maint‐84‐2‐ Zone 1 38,001 4,800 ( 6,857) 35,944 4,800 15,083 25,661 4,800 15,094 15,367 271 Island  City Maint‐84‐2‐ Zone 4 169,916 192,299 (246,664) 115,551 195,095 199,454 111,192 189,412 200,598 100,006 272 Island  City Maint‐84‐2‐ Zone 5 225,943 1,033,763 (779,953) 479,753 1,115,521 1,240,250 355,024 1,059,350 1,136,924 277,450 273 Island  City Maint‐84‐2‐ Zone 6 948,941 487,896 (673,245) 763,593 519,975 746,835 536,733 519,975 751,085 305,623 274 Island  City Maint‐84‐2‐ Zone 7 108,036 3,900 (50,728) 61,208 5,900 30,207 36,901 3,900 30,264 10,537 275 Island  City Maint‐84‐2‐ Zone 8 59,229 81,151 (98,418) 41,962 85,919 86,856 41,025 85,919 87,472 39,472 276 Assessment  District Admin 46,374 263,090 (296,030) 13,434 205,031 195,663 22,802 184,523 174,462 32,863 277 Marina  Cove Maintenance AD 70,537 120,984 (214,969) (23,448) 163,000 187,802 (48,250) 163,000 188,867 (74,117) 278 Marina  Cove Reserve 01‐01 231,609 0 0 231,609 0 0 231,609 0 0 231,609 279 Alameda  Landing MSD CFD 13‐2 3,186,053 526,932 ( 605,072) 3,107,913 530,000 693,323 2,944,590 530,000 702,701 2,771,889 280 Bayport  Muni Services CFD 03‐1 4,428,359 922,648 (815,443) 4,535,564 819,000 523,950 4,830,614 819,000 531,494 5,118,120 281 Alameda  Point Svc CFD 17‐1 560,324 635,000 (673,270) 522,054 635,000 674,302 482,752 635,000 680,061 437,691 282 Marina  Village AD 89‐1 Refund 1,833,875 0 (792,327) 1,041,548 0 750,000 291,548 0 0 291,548 Citywide Budget
All Funds Summary
Exhibit 1
2 of 3
2022‐23
Beginning Fund
Balance
2022‐23
Projected Revenues
2022‐23
Revised Expenditures
2022‐23
Projected Ending
Fund Balance
2023‐24
Projected Revenues
2023‐24
Proposed
Expenditures
2023‐24
Projected Ending
Fund Balance
2024‐25
Projected Revenues
2024‐25
Proposed
Expenditures
2024‐25
Projected Ending
Fund Balance
Citywide Budget
All Funds Summary
283 Harbor  Bay 92‐1 Matured 341,294 0 (264,916) 76,378 0 0 76,378 0 0 76,378 284 CFD  13‐1 Alameda Landing (CPF) 167,635 167,260 (199,021) 135,874 170,000 170,000 135,874 170,000 170,000 135,874 285 CFD  14‐1 Marina Cove II (CPF) 1,379,537 227,816 (105,997) 1,501,356 230,000 183,806 1,547,550 230,000 181,287 1,596,263 287 Harbor  Transportation 2,123,664 607,000 (2,346,277) 384,387 1,287,500 514,108 1,157,779 1,326,125 514,814 1,969,090 290 Alameda  Point 56,349,150 13,264,643 (38,886,935) 30,726,858 13, 922,000 20,596,689 24,052,169 13, 922,000 15,551,250 22,422,919 Special Revenue Funds Subtotal 107,963,326 85,696,498 (132,183,427) 61,476,397 66,393,390 78,699,508 49,170,279 65,307,498 70,018,642 44,459,135 Capital Project Funds
301 Alameda  Point Capital Projects 2,605,173 1,075,000 (830,968) 2,849,206 2,000,000 2,000,000 2,849,206 0 0 2,849,206 302 Construction  Improvement Tax 6,088,682 1,200,000 (5,668,631) 1,620,051 1,000,000 2,960,000 (339,949) 1,000,000 3,556,000 (2,895,949) 305 Dev  Impact Fees ‐ Transp 3,329,984 570,000 (1,770,388) 2,129,596 795,000 700,000 2,224,596 795,000 700,000 2,319,596 306 Dev  Impact Fees ‐ Rec/Park 2,056,102 2,200,000 0 4,256,102 1,218,000 2,500,000 2,974,102 1,218,000 0 4,192,102 307 Dev  Impact Fees ‐ Public Facil 1,301,370 300,000 0 1,601,370 283,000 0 1,884,370 283,000 0 2,167,370 308 Dev  Impact Fees ‐ Public S afet 1,832,657 550,000 0 2,382,657 439,000 0 2,821,657 439,000 0 3,260,657 310 Capital  Improvement Projects 579,722 43,524,053 (44,468,138) (364,362) 59,017,439 59,103,320 (450,243) 18,993,651 19,027,404 (483,996) 320 Transportation  Management 466,686 130,000 (130,000) 466,686 130,000 133,339 463,347 130,000 133,506 459,841 Capital Project Funds Subtotal 18,260,376 49,549,053 (52,868,124) 14,941,305 64,882,439 67,396,659 12,427,085 22,858,651 23,416,910 11,868,826 Debt Service Fund
401 City  Debt Service 356,329 1,652,940 (1,653,600) 355,669 1,664,000 1,664,000 355,669 1,690,000 1,690,000 355,669 410 2013  GO Library Bond 2003 1,037,558 626,500 (624,500) 1,039,558 627,000 627,000 1,039,558 629,000 629,000 1,039,558 420 2003  Alameda Point Rev Bonds 331,160 873,000 (873,000) 331,160 990,000 990,000 331,160 990,000 990,000 331,160 421 2023  Rev Bonds ‐ Aquatic Cntr 0 0 0 0 900,000 900,000 0 900,000 900,000 0 430 Leased  Equipment 0 0 0 1,094,936 1,094,936 0 1,101,927 1,101,927 0 Debt Service Funds Subtotal 1,725,047 3,152,440 (3,151,100) 1,726,387 5,275,936 5,275,936 1,726,387 5,310,927 5,310,927 1,726,387 Enterprise Fund
501 Sewer  Services 106,126,464 13,329,100 (14,490,808) 104,964,756 12, 540,177 16,462,239 101,042,694 12, 898,382 19,086,005 94,855,071 Enterprise Fund Subtotal 106,126,464 13,329,100 (14,490,808) 104,964,756 12,540,177 16,462,239 101,042,694 12,898,382 19,086,005 94,855,071 Internal Service Fund
601 Fleet  Mtce & Replacement 11,280,881 4,745,081 (5,934,018) 10,091,944 7,937,479 5,690,502 12,338,921 8,094,683 5,103,225 15,330,379 603 Facility  Mtce & Replacement 5,801,494 5,089,889 (5,223,778) 5,667,605 8,247,896 8,792,429 5,123,072 8,350,899 8,925,418 4,548,553 605 Emergency  Operations Center 44,352 131,000 (168,000) 7,352 259,987 329,623 (62,284) 260,431 346,457 (148,310) 606 Information  Technology 6,837,259 2,997,610 (4,735,585) 5,099,284 3,980,936 5,459,251 3,620,969 3,737,269 5,221,372 2,136,866 609 IT  Cable Equip Replace (PEG) 1,458,711 170,000 (71,500) 1,557,211 150,000 67,039 1,640,172 150,000 67,141 1,723,031 610 Workers'  Compensation (413,385) 4,687,200 (4,702,468) (428,653) 5,306,107 5,306,107 (428,653) 5,623,824 5,623,824 (428,653) 611 General  Liability (1,277,441) 5,510,000 (5,749,890) (1,517,331) 7,347,733 7,351,199 (1,520,797) 7,989,519 7,993,192 (1,524,470) 612 Unemployment  Insurance 374,712 160,000 (162,000) 372,712 0 171,918 200,794 0 174,413 26,381 613 Post  Employment ‐ OPEB 7,586,681 4,362,000 (4,537,000) 7,411,681 4,208,399 4,727,312 6,892,768 4,409,702 4,928,178 6,374,292 Internal Service Funds Subtotal 31,693,265 27,852,780 (31,284,239) 28,261,806 37,438,537 37,895,380 27,804,963 38,616,327 38,383,220 28,038,070 Fiduciary Fund
701 Successor  Agency (37,770,418) 11,499,400 (11,391,692) (37,662,710) 9,222,000 9,812,420 (38,253,130) 9,841,000 10,351,930 (38,764,060) 720 Pension  Reserve 18,552,007 5,712,896 (2,156,672) 22,108, 231 60,000 60,000 22,108,231 60,000 60,000 22,108,231 Fiduciary Funds Subtotal (19,218,411) 17,212,296 (13,548,364) (15,554,479) 9,282,000 9,872,420 (16,144,899) 9,901,000 10,411,930 (16,655,829) Agency Fund
805 Alameda  Landing CFD 13‐1 2016 2,524,555 992,000 (1,011,510) 2,505,045 992,000 1,009,000 2,488,045 992,000 1,029,000 2,451,045 806 Alameda  Landing CFD 13‐1 2021 7,033,505 964,300 ( 942,458) 7,055,347 965,000 870,000 7,150,347 965,000 870,000 7,245,347 807 Alameda  Marina CFD 22‐1 (236) 0 0 (236) 960,000 875,000 84,764 960,000 904,250 140,514 Agency Funds Subtotal 9,557,824 1,956,300 (1,953,968) 9,560,156 2,917,000 2,754,000 9,723,156 2,917,000 2,803,250 9,836,906 Totals 312,204,721 332,806,654 (392,605,868) 252,405,506 329,057,436 373,566,706 207,896,236 293,814,787 312,490,168 189,220,855 Exhibit 1
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