Exhibit 1
REVENUE
Item Department Description Ongoing One ‐Time Total
FY 2023‐24 General Fund Revised Revenue Budget 128,833,457 Adjustments
A1 Non ‐Dept General Fund Revenue Update:
Business License Tax 200,000 ‐
Property Tax 1,815,000 ‐
Property Transfer Tax ‐ (2,200,000)
Sales Tax City Portion (200,000) ‐
Transaction/Use Tax (Meas F) (200,000) ‐
Solid Waste Franchise 197,000 ‐
Successor ROPS Residual Taxes 434,000 ‐
Transfer In ‐ AMP Reimbursable 39,000 ‐
Utility User Tax 370,000 ‐
A2 Fire Transfer ‐in State Earmark for CARE Team ‐ 1,800,000 A3 Rec & Park Increase Recreation Fee Projection 283,000 ‐ 2,938,000 (400,000) 2,538,000
EXPENSE
Item Department Description Ongoing One ‐Time Total
FY 2023‐24 General Fund Revised Expense Budget 130,843,136 Operating Adjustments
B1 City Attorney Increase Transfer‐out to Golf Fund ‐ Legal Expenses ‐ 250,000 B2 City Attorney Add Deputy City Attorney II ‐ Prosecution Unit ($210,000 annual cost) ‐ ‐ B3 City Clerk Add Overtime ‐ Technical Correction 13,500 ‐ B4 Council Add Special Pay & Benefits for City Council ‐ Technical Correction 90,000 ‐ B5 Finance Decrease Transfer‐out to Aquatic Center Debt Service Fund ‐ Technical Correction (36,600) ‐ B6 Finance Transfer Authorized Position from Fire Department to Finance (Payroll) ‐ ‐ B7 Finance Upgrade Position ‐ Admin Tech III to Sr Mgmt Analyst 11,000 ‐ B8 Fire Transfer Budget to Public Provider Ground Emergency Transport (PPGEMT) Fund (85,276) B9 HR Increase Professional Services due to Labor Negotiations ‐ 50,000 B10 Non ‐Dept Increase Salary Savings ‐ Misc. ‐ (300,000) B11 Police Police ‐ Concealed Carry Weapons (CCW) Project 30,000 ‐ B12 Police Increase Professional Services ‐ In‐Car Dash Cameras ‐ Technical Correction 66,240 ‐ B13 Police Reduce Salary Savings ‐ Patrol/Traffic ‐ 900,000 B14 Public Works Increase Cost Allocation ‐ Facility Maintenance Technical Correction 286,520 ‐ B15 Public Works Increase Part‐Time Pay ‐ Sewer, Streetlights, Traffic Signals 10,000 ‐ B16 Rec & Park Increase Part‐Time Pay & Overtime 162,000 ‐ B17 Rec & Park Increase Professional Services & Supplies ‐ Technical Correction 157,000 ‐ B18 Rec & Park Increase Part‐Time Pay & Other Services for Extended Pool Operations ‐ 120,000 704,384 1,020,000 1,724,384
Capital Transfers
B19 Public Works Fleet Garage Gate ‐ 50,000 B20 Public Works Uninterupted Power Source (UPS) Replacement at Police Admin Building ‐ 50,000 B21 Public Works Bus Shelter Replacement ‐ 25,000 B22 Rec & Park Littlejohn Recreation Center ‐ 52,000 B23 Rec & Park Encinal Boat Ramp Project Closeout ‐ 33,254 B24 Rec & Park Playground Replacement ‐ 60,000 ‐ 270,254 270,254
704,384 1,290,254 1,994,638
Revenue less Expense Adjustment Subtotal 2,233,616 (1,690,254) 543,362 131,371,457
132,837,774
One‐Time Use of Fund Balance 23,772,830
FY 2022‐23 Carryover 4,304,076
(29,543,223)
Total Expense
Total Surplus/(Deficit)
Subtotal of Revenue Adjustments
Subtotal of Operating Adjustments
FY 2023‐24 MID‐YEAR BUDGET ADJUSTMENTS
FUND 100 ‐ GENERAL FUND
Total Revenue
Subtotal of Expense Adjustments
Subtotal of Capital Transfers
1 of 5
Exhibit 1
Item Fund Department Type Description Ongoing One ‐Time Combined C1 101 Pension 1079 Non ‐Dept Expense Add Expense ‐ Transfer‐out to Pension Stabilization (720) ‐ (1,440,000) (1,440,000) Total Surplus/(Deficit) ‐ (1,440,000) (1,440,000) C2 211 Gas Tax Public Works Expense Increase Expense ‐ Part‐Time Pay ‐ (7,500) (7,500) Total Surplus/(Deficit) ‐ (7,500) (7,500) C3 216 Tidelands Public Works Expense Add Expense ‐ Transfer‐Out to CIP (310) ‐ (60,000) (60,000) Total Surplus/(Deficit) ‐ (60,000) (60,000) C4 219 Asset Seizure Police Revenue Add Revenue ‐ Asset Seizure FY22‐23 ‐ 41,310 41,310 C4 219 Asset Seizure Police Expense Add Expense ‐ Asset Seizure FY22‐23 ‐ (41,310) (41,310) Total Surplus/(Deficit) ‐ ‐ ‐ C5 220 Fire Grants Fire Revenue Add Revenue ‐ CARE Team State Earmark ‐ 1,800,000 1,800,000 C5 220 Fire Grants Fire Expense Add Expense ‐ Transfer‐out CARE Team Funding to General Fund ‐ (1,800,000) (1,800,000) Total Surplus/(Deficit) ‐ ‐ ‐ C6 221 Police Grants Police Revenue Add Revenue ‐ 2022 JAG Grant ‐ 12,400 12,400 C6 221 Police Grants Police Expense Add Expense ‐ 2022 JAG Grant ‐ (12,400) (12,400) C7 221 Police Grants Police Revenue Add Revenue ‐ COPS Grant funds from prior years ‐ 457,453 457,453 C7 221 Police Grants Police Expense Add Expense ‐ COPS Grant funds from prior years ‐ (457,453) (457,453) C8 221 Police Grants Police Revenue Add Revenue ‐ COPS Grant FY22‐23 & 23‐24 ‐ 223,676 223,676 C8 221 Police Grants Police Expense Add Expense ‐ COPS Grant FY22‐23 & 23‐24 ‐ (223,676) (223,676) C9 221 Police Grants Police Revenue Add Revenue ‐ Abandoned Vehicles FY23‐24 ‐ 85,000 85,000 C9 221 Police Grants Police Expense Add Expense ‐ Abandoned Vehicles FY23‐24 ‐ (85,000) (85,000) Total Surplus/(Deficit) ‐ ‐ ‐ C10 223 ARPA Public Works Expense Add Expense ‐ Transfer‐Out to CIP (310) ‐ (200,000) (200,000) Total Surplus/(Deficit) ‐ (200,000) (200,000) C11 224 PPGEMT Fire Expense Add Expense ‐ Establish PPGEMT Budget ‐ (85,276) (85,276) Total Surplus/(Deficit) ‐ (85,276) (85,276) C12 231 BB Streets/Roads PBT Expense Reallocate Sr Transportation Coordinator (50%, or $94,000 annual cost) ‐ ‐ ‐ C12 233 BB Bike/Ped PBT Expense Reallocate Sr Transportation Coordinator (50%, or $94,000 annual cost) ‐ ‐ ‐ Total Surplus/(Deficit) ‐ ‐ ‐ FY 2023‐24 MID‐YEAR BUDGET ADJUSTMENTS
NON‐GENERAL FUND
2 of 5
Exhibit 1
Item Fund Department Type Description Ongoing One ‐Time Combined FY 2023‐24 MID‐YEAR BUDGET ADJUSTMENTS
NON‐GENERAL FUND
C13 250 Golf City Attorney Revenue Add Revenue ‐ Transfer‐in from General Fund ‐ 250,000 250,000 C13 250 Golf City Attorney Expense Increase Expense ‐ Legal Expenses ‐ (650,000) (650,000) Total Surplus/(Deficit) ‐ (400,000) (400,000) C14 260 Solid Waste Public Works Expense Increase Expense ‐ Doolittle Landfill Longterm Flood Protection Plan ‐ (81,500) (81,500) Total Surplus/(Deficit) ‐ (81,500) (81,500) C15 261 City Waste Public Works Expense Add Expense ‐ Transfer‐Out to CIP (310) ‐ (643,000) (643,000) Total Surplus/(Deficit) ‐ (643,000) (643,000) C16 264 Stormwater Public Works Expense Increase Expense ‐ Full Trash Capture Device Maintenance ‐ (20,000) (20,000) C17 264 Stormwater Public Works Expense Add Expense ‐ Transfer‐Out to CIP (310) ‐ (1,435,400) (1,435,400) Total Surplus/(Deficit) ‐ (1,455,400) (1,455,400) C18 265 Parking Public Works Revenue Increase Revenue ‐ EV Charging in Parking Garage ‐ 15,000 15,000 C18 265 Parking Public Works Expense Increase Expense ‐ EV Charging in Parking Garage ‐ (15,000) (15,000) C19 265 Parking Public Works Expense Increase Expense ‐ Carryforward prior year budget ‐ (102,000) (102,000) Total Surplus/(Deficit) ‐ (102,000) (102,000) C20 269 Urban Forest Public Works Revenue Increase Revenue ‐ Transfer‐in from Zone 5 Harbor Bay LLD ‐ 70,000 70,000 Total Surplus/(Deficit) ‐ 70,000 70,000 C21 271 LLD 84‐2 Zone 4 Public Works Expense Increase Expense ‐ Landscaping, Recycling Units ‐ (32,000) (32,000) Total Surplus/(Deficit) ‐ (32,000) (32,000) C22 272 LLD 84‐2 Zone 5 Public Works Expense Increase Expense ‐ Transfer‐out to Urban Forest (269) ‐ (70,000) (70,000) Total Surplus/(Deficit) ‐ (70,000) (70,000) C23 273 LLD 84‐2 Zone 6 Public Works Expense Increase Expense ‐ Engineer's Report Technical Correction ‐ (194,100) (194,100) Total Surplus/(Deficit) ‐ (194,100) (194,100) C24 274 LLD 84‐2 Zone 7 Public Works Expense Increase Expense ‐ Spending Plan to Dissolve Zone 7 ‐ (88,127) (88,127) Total Surplus/(Deficit) ‐ (88,127) (88,127) C25 275 LLD 84‐2 Zone 8 Public Works Revenue Increase Revenue ‐ Tree Injection Technical Correction ‐ 1,080 1,080 Total Surplus/(Deficit) ‐ 1,080 1,080 3 of 5
Exhibit 1
Item Fund Department Type Description Ongoing One ‐Time Combined FY 2023‐24 MID‐YEAR BUDGET ADJUSTMENTS
NON‐GENERAL FUND
C26 280 Bayport Muni Rec & Park Expense Increase Expense ‐ Part‐Time Pay Technical Correction ‐ (30,000) (30,000) Total Surplus/(Deficit) ‐ (30,000) (30,000) C27 281 AP CFD 17‐1 Public Works Revenue Increase Revenue ‐ Seaplane Lagoon EV Chargers ‐ 31,000 31,000 C27 281 AP CFD 17‐1 Public Works Expense Increase Expense ‐ Seaplane Lagoon EV Chargers ‐ (59,000) (59,000) Total Surplus/(Deficit) ‐ (28,000) (28,000) C28 287 Harbor Transport Public Works Expense Add Expense ‐ Transfer‐Out to CIP (310) ‐ (135,000) (135,000) Total Surplus/(Deficit) ‐ (135,000) (135,000) C29 290 Alameda Point City Attorney Expense Increase Expense ‐ Legal Services ‐ (500,000) (500,000) C30 290 Alameda Point Public Works Expense Add Expense ‐ Tree Maintenance Work ‐ (167,000) (167,000) Total Surplus/(Deficit) ‐ (667,000) (667,000) C31 310 Capital Projects PBT Revenue Add Revenue ‐ Parking Management Grant ‐ 742,000 742,000 C31 310 Capital Projects PBT Expense Add Expense ‐ Parking Management Grant ‐ (742,000) (742,000) C32 310 Capital Projects Rec & Park Revenue Increase Revenue ‐ Transfer‐in GF ‐ Littlejohn Rec Center ‐ 52,000 52,000 C32 310 Capital Projects Rec & Park Expense Increase Expense ‐ Littlejohn Rec Center ‐ (52,000) (52,000) C33 310 Capital Projects Rec & Park Revenue Increase Revenue ‐ Transfer‐in GF ‐ Encinal Boat Ramp ‐ 33,254 33,254 C33 310 Capital Projects Rec & Park Expense Increase Expense ‐ Encinal Boat Ramp ‐ (33,254) (33,254) C34 310 Capital Projects Rec & Park Revenue Increase Revenue ‐ Transfer‐in GF ‐ Playground Replacement ‐ 60,000 60,000 C34 310 Capital Projects Rec & Park Expense Increase Expense ‐ Playground Replacement ‐ (60,000) (60,000) C35 310 Capital Projects Public Works Revenue Increase Revenue ‐ Transfer‐in City Waste (261) ‐ 643,000 643,000 C35 310 Capital Projects Public Works Expense Increase Expense ‐ Pavement Management ‐ (643,000) (643,000) C36 310 Capital Projects Public Works Revenue Increase Revenue ‐ Transfer‐in ARPA (223) ‐ 200,000 200,000 C36 310 Capital Projects Public Works Expense Increase Expense ‐ Commercial/Slow Streets Restriping ‐ (200,000) (200,000) C37 310 Capital Projects Public Works Revenue Increase Revenue ‐ Transfer‐in Stormwater (264) ‐ 1,435,400 1,435,400 C37 310 Capital Projects Public Works Expense Increase Expense ‐ Storm Water Management ‐ (1,132,000) (1,132,000) C37 310 Capital Projects Public Works Expense Increase Expense ‐ Storm Water Pump Stations ‐ (150,000) (150,000) C37 310 Capital Projects Public Works Expense Increase Expense ‐ Green Infrastructure/Trash Capture ‐ (153,400) (153,400) C38 310 Capital Projects Public Works Revenue Increase Revenue ‐ Transfer‐in Tidelands (216) ‐ 60,000 60,000 C38 310 Capital Projects Public Works Expense Increase Expense ‐ Shoreline Maintenance ‐ (60,000) (60,000) C39 310 Capital Projects Public Works Revenue Increase Revenue ‐ Transfer‐in Harbor Transportation (287) ‐ 135,000 135,000 C39 310 Capital Projects Public Works Expense Increase Expense ‐ Harbor Bay Bus Shuttle Stop Improvement ‐ (135,000) (135,000) Total Surplus/(Deficit) ‐ ‐ ‐ C40 320 Transport Mgmt BRED Expense Increase Expense ‐ TMA Pass‐Through True‐Up ‐ (520,000) (520,000) Total Surplus/(Deficit) ‐ (520,000) (520,000) 4 of 5
Exhibit 1
Item Fund Department Type Description Ongoing One ‐Time Combined FY 2023‐24 MID‐YEAR BUDGET ADJUSTMENTS
NON‐GENERAL FUND
C41 421 Aquatic Debt Finance Revenue Decrease Revenue ‐ Transfer‐in General Fund ‐ (36,600) (36,600) C41 421 Aquatic Debt Finance Expense Decrease Expense ‐ Principal and Interest Adjustment ‐ 36,600 36,600 C41 421 Aquatic Debt Finance Expense Increase Expense ‐ Costs of Issuance ‐ (33,000) (33,000) Total Surplus/(Deficit) ‐ (33,000) (33,000) C42 501 Sewer Services Public Works Expense Increase Expense ‐ Part‐Time Pay ‐ (7,500) (7,500) C43 501 Sewer Services Public Works Expense Increase Expense ‐ Machinery/Equip Acquisition ‐ (60,000) (60,000) Total Surplus/(Deficit) ‐ (67,500) (67,500) C44 601 Fleet Maint Public Works Expense Increase Expense ‐ Advance Replacement from FY 2024‐25 Budget ‐ (91,284) (91,284) C45 601 Fleet Maint Public Works Expense Increase Expense ‐ Unexpected Repairs ‐ (100,000) (100,000) Total Surplus/(Deficit) ‐ (191,284) (191,284) C46 603 Facility Maint Non ‐Dept Revenue Increase Revenue ‐ Interdeparmental Charges Correction ‐ 483,187 483,187 C46 Various Non ‐Dept Expense Increase Expense ‐ Facility Maint Cost Allocation Correction ‐ (483,187) (483,187) C47 603 Facility Maint Public Works Expense Increase Expense ‐ Maintenance Contracts ‐ (22,900) (22,900) C48 603 Facility Maint Public Works Revenue Increase Revenue ‐ Transfer‐in General Fund ‐ 125,000 125,000 C48 603 Facility Maint Public Works Expense Increase Expense ‐ Fleet Garage Gate ‐ (50,000) (50,000) C48 603 Facility Maint Public Works Expense Increase Expense ‐ Uninterupted Power Source Replacement ‐ (50,000) (50,000) C48 603 Facility Maint Public Works Expense Increase Expense ‐ Bus Shelter Replacement ‐ (25,000) (25,000) Total Surplus/(Deficit) ‐ (22,900) (22,900) C49 701 Successor Agency Non‐Dept Expense Decrease Expense ‐ Workers Comp Cost Allocation Correction ‐ 301,000 301,000 C49 310 Capital Projects Non ‐Dept Expense Increase Expense ‐ Workers Comp Cost Allocation Correction ‐ (301,000) (301,000) Total Surplus/(Deficit) ‐ ‐ ‐ C50 207 Rent Stabilization City Attorney Expense Add Deputy City Attorney II ‐ Prosecution Unit ($12,000 annual cost) ‐ ‐ ‐ C50 610 Workers Comp City Attorney Expense Add Deputy City Attorney II ‐ Prosecution Unit ($12,000 annual cost) ‐ ‐ ‐ C50 611 General Liability City Attorney Expense Add Deputy City Attorney II ‐ Prosecution Unit ($12,000 annual cost) ‐ ‐ ‐ Total Surplus/(Deficit) ‐ ‐ ‐ C51 720 Pension Reserve Non ‐Dept Revenue Add Revenue ‐ Transfer‐in from Closed 1079 Pension Plan (101) ‐ 1,440,000 1,440,000 Total Surplus/(Deficit) ‐ 1,440,000 1,440,000 5 of 5