CITY OF ALAMEDA RESOLUTION NO.
AMENDING THE FISCAL YEAR 2023-24 BUDGET
WHEREAS, on June 20, 2023 the City Council adopted the fiscal years (FY) 2023- 25 Budget representing the financial plan for conducting the affairs of the City of Alameda for the two year fiscal periods beginning July 1, 2023 and ending June 30, 2025; and
WHEREAS, staff is proposing budget amendments for the FY 202 3-24 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 2023-24 budget as shown in Exhibit A (attached).
Exhibit A
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 A
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 A
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 A
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 A
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
******
I, the u ndersigned, he reby ce rtify that th e 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 20th day of February 2024, 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 21st day of February 2024.
Lara Weisiger, City Clerk
City of Alameda
APPROVED AS TO FORM:
Yibin Shen, City Attorney
City of Alameda