B. The City of American Canyon at its sole discretion may adopt revised parks and civic facilities impact fees based on the proportionate effects of inflation or changes to the cost of living. For purposes of calculation, the Engineering News Record 20-City Construction Cost Index shall be used for adjusting said fees. Said adjustments in accordance with this section may be approved by a resolution of the City Council.
Section 2: Exhibit A of Chapter 15.08 of the American Canyon Municipal Code is amended to read per Attachment A of this Ordinance, "Exhibit A for Parks and Civic Facilities Impact Fees American Canyon Municipal Code Chapter 15.08."
Section 5: Effective Date. This ordinance shall take effect sixty (60) days after its adoption.
Section 6: Severability. This Ordinance shall be liberally construed to achieve its purposes and preserve its validity. If any provision or clause of this ordinance or application thereof to any person or circumstance is held invalid, such invalidity shall not affect the other provisions or applications of this ordinance which can be given effect without the invalid provision or application. To this end, the provisions of this ordinance are declared to be severable and are intended to have independent validity.
The foregoing ordinance was introduced and read at a
regular meeting of the City
Council of American Canyon, State of California, held on the 15th day of January, 2004 and was passed and adopted at a regular meeting of the City Council of the City of American Canyon, State of California, held on the 5th day of February, 2004, by the following vote:
AYES: Shaver, Anderson, Garcia
NOES: Luporini, Colcleaser
ABSTAIN: None
ABSENT: None
Lor Luporini, a1-0
r
ATTEST: APPROVED AS TO FORM:
Ir411,
ay Wo dson, City Clerk William D. Ross, City Attorney
l
262
aa3 nail-ul jo uo!lelnalea 3o sasodlnd io3 `algel!Ene lou st anlun puel lenlae3! pasn aq p!m pue `slsoa 1ol padolanap a2WAV uo paseq aa3 uoll! nbaes!puE1)jjRd S sluemelsai pue slaloq sapnlaui luiwawwoD
Ie!usnpu!) b6L ao (03>33o) 98Z `•(P":) Jawwo3) aadoldwa/ij bs b£S Sq PaP!^! P `•0L0` Iob.4lnnoj2 uo!lelndod aanln3 uo paseq ajam salpa Ie1luap!saiuoN b plogasnoq jad £8•Z ,{q pagd!llnw 0091L do 41MOA uo!lElndod a.inln3 uo paseq alam salul le! sa-luap! E 1uawad 0£- 01 uaa,Alaq sauen sall! 3e31!a! Dn 01 palEaolle lunowE aql :le! sai-luap! uo1q of pau8lssum saad VEd JQJ uollE3011E ON Z ZS SUM 01191 9y1 `sa! 11aEj 31AID JQJ ' Isoa IElol jo %bS le paleln3im ` aleudolddu ajagm `saaA Ted JOJ bua!ayap 5u! xgls! 1 saloN
OOZ lagwanoN xapul lso3
81'09 80''OS 9Z'OS 690S uollanalsuoj App OZ NNg of supp.aoaaV uo!llel)io1 palepdfl slelo,L pueag
91'0$ I6'OS fZ'OS tZ`6S 061'`675 098`8Sf `II 00F` II8L8` OOS` YL£S 008` LISIf` 8661 ups S slulo,L pumig 10'0$ 10'0$ 10'0$ OS$ 000`09 000`OSI 000`00Z 000`001 000`00£ SL/alupdn lad 000`9L Cv) 1n0,4 I I SalnpdR unld lniauag
9I'09 Wof ZZ'OS WS OYY`69Y 096` 2025` 00` Z066` 009` 7`£ 6£,000`0fV9 jv;olgnS 10'0$ Zo'0$ 10'0$ Eb$ 008`82 OOZ`S I I 000`77[ 000`951 000`00£ 08/uolsuedxg pm k uo! iodioD1u. 0l OOS`L9S (%oZ le)
90'0$ 7110$ 80'0$ 8bS$ Ob7`£9I 096` IOLb` OOb` 17E9` 009` IOLL` 000`507`£ CauaSUIIUOD 000`059 sluawanoidwi ol! psj}
009` ZL81` 3s/9L1 4009`ZI uo!lanilsuOD
6 06/ lkrelq!-uoXueZ) uua!jawV
10'0$ 70'0$ ZO'0$ S7I$ OOZ`£b 008`88£ 000` 72£ 000`897 000`006 06/( llga( n+) saatp/aaluao ailenbd 8 ZO'0$ 90'0$ ZO'0$ Lb$ 000`75 000`921 000`081 000`961 000`SL£ 13 bs lad OS I le )j bs 000`01 %OL UO11e1S aa!lod L
90'0$ 91'0$ 80'0$ 951$ 000`081 000`OZb 000`009 000`oS9 0o0` IOSZ` N bs/SZ1
9 1e 8
bs 000`01 %OL/ suedxg uo!IIeH,( D1!
SaYllland NAD
0010$ 00*09 00'09 S£t`£0 006` 8L89` 006` 8L89` 006` ZL60` 008`SWO1 1n1o19nS 00'0$ 00'0$ 00'0$ b£$ 0 000`Z6 000`Z6 000`801 000`00Z 001/1004 2uln1333- puE ap! laluaDIS-allenbd S 00'0$ 00'0$ 00'0$ 091$ 0 OOI` bo£ 001` 70£ 0061709 000`9E6 001/( m) lgao/food/laluaD allenbd 7 00'0$ 00'0$ 00'0$ 1Lb$ 0 000` I59Z` 000` IS9Z` 000` IS8b` 000` ZOSL` 001/() m) CI!gaCl/ w4D, unwwo:) E 00'0$ 00'0$ 00'0$ L9£`I$ 0 008`OL9`£ 008` EOL9` 0 008`OL9`£ aiaE/ 96$ 009` le sa.iae 8£ %OOI/luawdolanad puel~LEd
Z
00'0$ 00'0$ 00'0$ OZ`1$ 0 000` 2`£ 0£000` 2`£ 0£0 000` 2`£0£ aim/ S8$ 000`
1e solm 8£ %001/ 1!uo! smbad puEl)laed
1 uolioa- 21l"T S-/jad
JA S-lad II Saad M Saad l!ufl aaegS aae4S lso~) aua!ayaQ oN le!alsnpul aaylp I,wwo as sa sa uo e! ua !sa s lmoj 21ul! xs! sod lelo L aaeyS s,lepluappsaa) laa~ So ad f L
J d 'P N N- N I l P 21 4 g fa d
V 1! 4xgq! b00Z gnuor Uo uH3 u831.13mv Jo jsaag pu lui sailtjjjagj 31AIJ pug q.igd 263
CITY COUNCIL AGENDA
MAY 21, 2024
STAFF REPORT
BUSINESS
ITEM NUMBER: 22.
TITLE
Fiscal Year 2024-25 Proposed Budget
RECOMMENDATION
Review and Discuss the Fiscal Year 2024-25 Proposed Budget.
BACKGROUND & ANALYSIS
The Fiscal Year (FY) 2024-25 Budget process kicked off in February. Finance Department staff is ac4vely developing the new budget in collabora4on with other City departments, the Assistant City Manager and the City Manager. The "Proposed Budget" was presented to the Finance Subcommi6ee on May 9, 2024. The "Final Budget" will be brought to Council on June 4, 2024 for adoption.
All Funds
The FY 2024-25 Proposed Budget for All Funds is approximately $128.5M. This amount represents an increase of approximately $900,000 (or less than 1%) from the FY 2023-24 Adopted Mid-Year Budget.
General Fund
The FY 2024-25 General Fund (GF) Proposed Budget is "balanced", with no projected deficit or surplus.
General Fund appropria4ons are approximately $31.7M. This amount represents a decrease of $2.8M (or 8.0%) from the FY 2023-24 Adopted GF Budget. Of note, last year's budget includes one4me fund balance transfers in the amount of $5.0M to establish new "renova4on and replacement funds". (These funds will be used to replace/replace aging infrastructure in the future).
To create a more useful comparison to the FY 2023-24 Midyear Adopted Budget, those one-4me transfers are subtracted from the analysis. Then, the FY 2024-25 Proposed GF Budget represents an increase of approximately $2.3M (or 7.7%).
Overall budget categories at their aggregate levels are shown in A6achment 1. Es4mated revenues and expenses (by fund) and projected ending fund balances are shown in Attachment 2. 264
General Fund Revenue
The FY 2024-25 Proposed GF Revenues total approximately $31.7M. Of that amount, property taxes are expected to increase 4.7% (to $14.7M). This increase reflects con4nued development ac4vity and the sale of new homes in 2023. There is lag between a home sale and realiza4on of new property tax. For example, home sales in 2023 are placed on the "January 2024 Property Tax Roll", and then become property tax revenue in FY 2024-25.
Sales tax revenues are es4mated to decrease by $541k to $3.9M. This reduc4on reflects the expected closure of a top sales tax producer in February 2025. Other sales tax generated from exis4ng taxpayers are expected to remain flat, however new businesses opening later this year will add to these revenues.
Transient Occupancy Taxes (TOT) revenues are projected to increase by $309k to $2.1M. This increase reflects the opening of a new hotel (Home to Suites) in Fall 2024. TOT revenues from the exis4ng three proper4es are projected to remain flat. Addi4onal hotels (Hampton Inn and Watson Ranch Hotel) are expected to increase TOT revenues in outlying fiscal years.
Other taxes, such Franchise Fees ($1.2M), will con4nue to increase as American Canyon grows.
Most of these estimates are based on consultant analysis of economic performance.
Transfers-in for support services are projected to increase by $1.1M to $3.5M. This increase reflects updated methodology for alloca4ng certain costs not previously recovered from the Enterprise Funds. For example, the cost of the City Manager's office, City Clerk or Communica4ons were not previously included in the calculation for reimbursement from the Enterprise Funds.
The remainder of the opera4onal revenues are budgeted conserva4vely but con4nue to grow moderately. Most of these es4mates are based on consultant analysis of economic performance and will be reassessed as more information becomes available.
General Fund Expenditures
The FY 2024-25 Proposed GF Expenditures total approximately $31.7M. Of that amount, personnel expenditures - including cost-of-living-adjustments for employees, step increases and reclassifica4ons for eligible employees, costs for employee re4rement benefits, and Other PostEmployment Benefits - are proposed to increase by $652,000 (or 10.3%) to $10.5M.
Of note, investment returns of the CalPERS pension system and CERBT trust fell short of expectations, resulting in increased retirement and OPEB costs in FY2024-25.
The Proposed Budget includes the addi4on of (1) Management Analyst and (1) Capital Projects Coordinator in the Public Works Department. These new posi4ons were iden4fied in a recent 265
organiza4onal study and are vital to the delivery of projects in the Capital Improvement Program (CIP). An organiza4onal chart and descrip4on of the proposed Public Works Department structure will be provided as part of the Final Budget.
The Proposed Budget also includes filling three (3) currently vacant full-4me Maintenance Worker posi4ons and the addi4on of five (5) seasonal Maintenance Workers. Of the seasonal workers, three (3) are allocated to the General Fund and the other are allocated to the Enterprise Funds.
Regardless of whether these employees work in an office or in the field, these new "boots on the ground" will aide in the delivery of new projects and services to the community.
Non-personnel expenditures include a $0.9M increase to the Sheriff Contract for Police Services, totaling $9.4M. The increase reflects costs salaries, benefits and insurance, but does not include any increased staffing.
Contribu4ons to the Internal Service Fund (ISF) for Fleet and Informa4on Technology (IT) are proposed to increase 7.4%, resul4ng from con4nued replacement of the City's vehicle fleet with leased vehicles. The majority of the City's fleet is now under three years old and under the Enterprise lease program.
Increases to the IT ISF are a6ributed to technological upgrades (financial system upgrade, new permitting software) and increases to the contract with the third-party IT provider.
Fund Balance
GF Fund Balance is proposed to be $10.5M. Fund Balance will be comprised of $1.6M in restricted funds, $1.0M in undesignated reserve, with $7.9M reserved for con4ngency. The GF Con4ngency Reserve represents 25% of the proposed FY24-25 expenditures and will remain fully funded under the proposed budget.
Capital Improvement Program
The Capital Improvement Program (CIP) is primarily funded from restricted sources (such as Gas Tax, etc.), as well as Enterprise Funds, where appropriate.
Proposed CIP expenses total $34.7M. Notable expenses include $13.2M for Green Island Rd Reconstruc4on/U4lity Undergrounding Project and $6.1M for Rancho Del Mar Paving and U4lity Improvements.
The CIP includes prior appropria4ons of $4.7M American Rescue Plan Act (ARPA) funding that will also be combined with other sources to provide previously approved improvements. The Proposed Budget includes alloca4ng the remainder of the $0.2M ARPA funds to the Corpora4on Yard Relocation Project.
266
Water Fund
The FY 2024-25 Water Fund Proposed Budget is balanced, with no projected deficit or surplus.
Water Fund revenues are projected to be $16.3M, with opera4ons revenues projected to increase by $0.5M to $10.5M as a result of anticipated increases to service rates in January 2025.
Water Fund expenditures are projected to be $16.3M. Expenses are projected to increase $0.2M to $14.8M primarily due to a major membrane replacement project at the treatment plant offset by decreased costs for water purchases. The recently completed rate study provides for upfront cash funding for the $1.2M membrane filters instead of financing.
Capacity fee revenues are projected at $4.7M. Of note, many of the revenues projected in the Midyear 2023-24 Budget are not yet received and are now projected to be collected in FY2024-25.
These revenues are collected from development projects and funds will be u4lized as the water system is expanded.
Wastewater Fund
The FY 2024-25 Wastewater Fund Proposed Budget is projected to have a deficit of $3.1M.
Wastewater Fund revenues are projected to increase by $0.2M to $11.3M, with operations revenues projected to increase $0.1M to $5.3M.
Wastewater Fund expenditures are projected to be $14.3M. Expenses are projected to increase by $1.9M to $9.4M, primarily to fund capital projects, as the contribution to the CIP is $2.5M.
Also, as intended in the recently completed rate study, rates were not increased as much as needed in anticipation of drawing down reserves to the minimum target.
Capacity Fee revenues are projected at $2.5M, expenses are projected at $0.6M and include a $0.5M transfer to the CIP for a pump station replacement.
Recycled Water Fund
This newly created fund is now reported as a separate enterprise in our financial statements.
Recycled Water is a key aspect of our water supply system – and as such – it was appropriate to create a separate enterprise fund separate from the Water and Wastewater Enterprise Funds. The proposed fund revenue totals $0.3M and proposed expenditures total $1.2M.
FY 2023-24 was the first year that employees will be par4ally allocated to this fund which is reflected in the opera4onal costs for the fund. A rate study was recently completed, increasing the rates for recycled water to fund opera4onal costs, and as more customers join the system, more revenue will be available to help this enterprise become self-sufficient. 267
Internal Services Funds
The City has historically maintained four (4) internal service funds (ISF) to support city services:
Building Maintenance, Fleet, Informa4on Technology, and Legal Services. The FY 2023-24 Budget created four (4) new "Renova4on and Replacement Funds", as well as a new Pension Stabiliza4on Fund, bringing the total internal service funds to nine (9).
The goal of any ISF is to breakeven over 4me. Fund balances are allowable if there is a plan to use those resources to fulfill the objec4ve of the fund, such as informa4on technology replacement, fleet replacements or other asset replacements such as playground equipment, streets, or civic facilities.
Total ISF revenues are projected to increase $0.5M to $4.4M. Total ISF expenditures are projected to increase by $0.2M to $5.0M.
Fund Balance in the Fleet ISF has been built to pay for the ouMiNng of three (3) police interceptor vehicles. Fund Balance in the Parks Renova4on and Repair ISF is to be drawn down for the Veteran's Park Playground replacement. (Of note, renova4ons of other playgrounds are included in the LLAD budget, which is the subject of another item tonight).
Debt Service
The City maintains total debt of $10.9M as of June 30, 2023. This amount represents 8% of the City's All Funds amount. Annual debt service payments total $1.0M in FY 2024-25 across a number of funding sources, excluding non-financed long-term liabili4es such as compensated absences, claims and judgments, net pension liability, and other post-employment benefits.
Looking Towards the Future
Projected growth in American Canyon will increase our property tax base, which accounts for over half of the City’s discre4onary income. New residen4al, industrial and commercial development will also likely increase sales tax revenues to help pay for City services as more residents shop and dine in town and more businesses open up. There are also three (3) proposed new hotels, with one currently under construc4on, that would supplement TOT revenues and a new fast casual restaurant, which is expected to open in Summer 2024.
The City has fully recovered from the pandemic lows and with new developments underway the city has a mix of healthy future revenue growth projec4ons. Our projec4ons for Fiscal Year 2024-25 con4nue to evolve with con4nued infla4onary pressures in mind, we have begun to see minimal to no growth in many sales tax categories and a slowdown in exis4ng home sales as inventory con4nues to be limited. New homes con4nue to sell and add to the City's property tax base, although persistently high interest rates have tempered demand somewhat as American Canyon continues to be a desirable place to live and remains the most affordable area in the County.
Staff has also developed a 5-Year forecast providing analysis on projected revenues, employee 268
benefits, pension costs and non-personnel expense trends.
Next Steps
The Fiscal Year 2024-25 Final Budget will incorporate any changes from Council tonight and brought forward on June 4, 2024 for adoption.
ATTACHMENTS:
1. Summary of Proposed Revenues, Expenses FY2024-25
2. Summary of Projected Fund Balances FY2024-25
269
REVENUES 2018-19 Actuals 2019-20 Actuals 2020-21 Actuals 2021-22 Actuals 2022-23 Actuals 2023-24 Midyear
Adopted Budget
2024-25 Budget
(Proposed)
% of
Budget
PROPERTY TAX 10,552,090.00 11,140,203.00 11,348,827.00 12,194,040.00 12,469,791.00 14,085,402.00 14,741,500.00 46.6% SALES TAX 2,710,944.00 2,463,610.00 2,848,230.00 3,095,329.00 5,901,732.00 4,400,000.00 3,859,500.00 12.2% TRANSIENT OCCUPANCY TAX 1,548,920.00 1,140,969.00 885,394.00 1,643,934.00 1,573,877.00 1,750,000.00 2,059,000.00 6.5% OTHER TAXES 688,897.00 382,440.00 319,570.00 561,532.00 601,576.00 621,800.00 613,464.00 1.9% TOTAL TAX REVENUES 15,500,851.00 15,127,222.00 15,402,021.00 17,494,835.00 20,546,976.00 20,857,202.00 21,273,464.00 67.2% FRANCHISE FEES 750,990.00 784,698.00 814,696.00 839,555.00 1,031,184.00 1,133,520.00 1,171,000.00 3.7% LICENSES AND PERMITS 218,405.00 308,107.00 362,504.00 505,802.00 805,052.00 890,779.00 941,000.00 3.0% FINES, FORFEITURES, AND PENALTIES 139,272.00 60,068.00 70,242.00 102,326.00 147,502.00 110,867.00 136,500.00 0.4% INTERGOVERNMENTAL 290,984.00 61,093.00 82,743.00 61,789.00 46,737.00 94,100.00 105,500.00 0.3% CHARGES FOR SERVICES 1,825,774.00 944,836.00 1,164,863.00 1,651,732.00 2,134,359.00 2,088,836.00 1,875,945.00 5.9% INVESTMENT EARNINGS (INTEREST AND RENTS) 987,814.00 1,070,610.00 92,279.00 (831,019.00) 340,808.00 440,529.00 792,129.00 2.5% MISCELLANEOUS 715,515.00 480,117.00 371,170.00 515,850.00 645,735.00 450,486.00 515,125.00 1.6% TOTAL OPERATING REVENUES 4,928,754.00 3,709,529.00 2,958,497.00 2,846,035.00 5,151,377.00 5,209,117.00 5,537,199.00 17.5% TRANSFERS IN - INTERFUND FOR SUPPORT SERVICES 1,313,800.00 1,385,500.00 1,486,362.00 1,529,924.00 1,949,627.00 2,386,393.00 3,484,841.00 11.0% TRANSFERS IN - GASOLINE TAX 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00 400,000.00 1.3% TRANSFERS IN - CAPITAL PROJECTS 520,292.00 371,030.00 416,398.00 163,491.00 - - - 0.0% TRANSFERS IN - OTHER 300,800.00 183,654.00 429,752.00 440,326.00 932,098.00 894,150.00 957,150.00 3.0% TOTAL TRANSFERS IN 2,434,892.00 2,240,184.00 2,632,512.00 2,433,741.00 3,181,725.00 3,580,543.00 4,841,991.00 15.3% TOTAL REVENUES 22,864,497.00 21,076,935.00 20,993,030.00 22,774,611.00 28,880,078.00 29,646,862.00 31,652,654.00 100.0%
EXPENDITURES
SALARIES 4,680,995.00 5,090,516.00 4,392,433.00 4,975,258.00 5,514,643.00 6,334,965.00 6,987,243.00 22.1% BENEFITS 1,231,393.00 1,204,813.00 1,292,298.00 1,284,293.00 1,402,693.00 1,569,458.00 1,731,200.00 5.5% RETIREMENT (CalPERS) 659,567.00 731,134.00 730,520.00 851,515.00 937,812.00 908,594.00 1,098,918.00 3.5% RETIREE MEDICAL (OPEB) 312,405.00 287,655.00 476,347.00 519,659.00 496,679.00 526,342.00 690,300.00 2.2% TOTAL PERSONNEL 6,884,360.00 7,314,118.00 6,891,598.00 7,630,725.00 8,351,827.00 9,339,359.00 10,507,661.00 33.2% SUPPLIES AND SERVICES 5,578,997.00 4,620,694.00 3,658,525.00 5,243,955.00 7,500,869.00 8,461,197.00 8,572,823.00 27.1% INTERNAL SERVICE FEES 1,230,500.00 363,500.00 1,443,200.00 1,602,995.00 1,444,689.00 2,124,398.00 2,283,128.00 7.2% DEBT SERVICE 792,769.00 473,159.00 54,670.00 135,380.00 115,985.00 505,588.00 507,098.00 1.6% SHERIFF CONTRACT 6,210,313.00 6,751,165.00 6,778,700.00 7,227,151.00 7,681,635.00 8,502,293.00 9,419,409.00 29.8% UTILITES 441,740.00 492,072.00 469,878.00 425,258.00 403,539.00 501,500.00 455,300.00 1.4% CAPITAL OUTLAY 23,712.00 103,432.00 29,107.00 183,764.00 31,733.00 20,000.00 55,500.00 0.2% MISCELLANEOUS (236,059.00) (36,680.00) (45,807.00) (56,549.00) (64,135.00) (96,051.00) (178,738.00) TOTAL NON-PERSONNEL 14,041,972.00 12,767,342.00 12,388,273.00 14,761,954.00 17,114,315.00 20,018,925.00 21,114,520.00 66.7% TRANSFERS OUT - CAPITAL PROJECTS 136,057.00 524,912.00 - - 700,000.00 - - TRANSFERS OUT - OTHER - 38,666.00 299,646.00 - - 5,067,473.00 30,473.00 TOTAL TRANSFERS OUT 136,057.00 563,578.00 299,646.00 - 700,000.00 5,067,473.00 30,473.00 0.1% TOTAL EXPENDITURES 21,062,389.00 20,645,038.00 19,579,517.00 22,392,679.00 26,166,142.00 34,425,757.00 31,652,654.00 100.0% Revenues Less Expenditures 1,802,108.00 431,897.00 1,413,513.00 381,932.00 2,713,936.00 (4,778,895.00) - Total Fund Balance 10,359,214.00 10,791,111.00 12,204,624.00 12,586,556.00 15,300,492.00 10,521,597.00 10,521,597.00 Proposed Budget General Fund Revenues and Expenditures
270
REVENUES 2018-19 Actuals 2019-20 Actuals 2020-21 Actuals 2021-22 Actuals 2022-23 Actuals 2023-24 Midyear
Adopted Budget
2024-25 Budget
(Proposed)
PROPERTY TAX 581,237.00 637,547.00 668,114.00 665,443.00 651,971.00 703,750.00 722,750.00 SALES TAX 9,434,516.00 1,731,038.00 1,218,056.00 1,885,379.00 1,986,982.00 1,760,000.00 1,800,000.00 TOTAL TAX REVENUES 10,015,753.00 2,368,585.00 1,886,170.00 2,550,822.00 2,638,953.00 2,463,750.00 2,522,750.00
LICENSES AND PERMITS - - - - - - -
INTERGOVERNMENTAL 2,830,048.00 1,744,147.00 4,544,174.00 5,041,915.00 2,364,007.00 20,130,004.00 13,766,021.00 CHARGES FOR SERVICES - 100,000.00 2,342.00 6,913.00 4,495.00 30,124.00 24,400.00 INVESTMENT EARNINGS (INTEREST AND RENTS) 192,943.00 242,413.00 72,179.00 (79,054.00) 320,385.00 289,955.00 755,650.00 MISCELLANEOUS 37,823.00 12,540.00 494,094.00 37,083.00 598,729.00 107,575.00 166,307.00 TOTAL OPERATING REVENUES 3,060,814.00 2,099,100.00 5,112,789.00 5,006,857.00 3,287,616.00 20,557,658.00 14,712,378.00 TRANSFERS IN - OTHER - - 232,146.00 - - 30,473.00 30,473.00 TOTAL REVENUES 13,076,567.00 4,467,685.00 7,231,105.00 7,557,679.00 5,926,569.00 23,051,881.00 17,265,601.00
EXPENDITURES
SUPPLIES AND SERVICES 1,081,227.00 480,590.00 455,710.00 733,575.00 867,002.00 1,391,287.00 2,175,420.00
DEBT SERVICE - - - - - - -
UTILITES 116,794.00 102,788.00 115,704.00 97,122.00 116,303.00 152,300.00 152,000.00 TOTAL NON-PERSONNEL 1,198,021.00 583,378.00 571,414.00 830,697.00 983,305.00 1,543,587.00 2,327,420.00 TRANSFERS OUT - CAPITAL PROJECTS 1,268,375.00 1,484,049.00 4,705,952.00 4,109,291.00 4,119,981.00 23,440,414.00 16,552,266.00 TRANSFERS OUT - OTHER 984,739.00 642,630.00 832,321.00 844,229.00 881,487.00 918,250.00 1,154,650.00 TOTAL TRANSFERS OUT 2,253,114.00 2,126,679.00 5,538,273.00 4,953,520.00 5,001,468.00 24,358,664.00 17,706,916.00 TOTAL EXPENDITURES 3,451,135.00 2,710,057.00 6,109,687.00 5,784,217.00 5,984,773.00 25,902,251.00 20,034,336.00 Revenues Less Expenditures 9,625,432.00 1,757,628.00 1,121,418.00 1,773,462.00 (58,204.00) (2,850,370.00) (2,768,735.00) Total Fund Balance 10,435,252.00 12,192,880.00 13,314,298.00 15,087,760.00 15,029,556.00 12,179,186.00 9,410,451.00 Proposed Budget Special Revenue Funds Revenues and Expenditures 271
REVENUES 2018-19 Actuals 2019-20 Actuals 2020-21 Actuals 2021-22 Actuals 2022-23 Actuals 2023-24 Midyear
Adopted Budget
2024-25 Budget
(Proposed)
CHARGES FOR SERVICES 681,838.00 2,702,106.00 1,666,282.00 2,108,046.00 2,717,169.00 6,923,799.00 5,674,200.00 INVESTMENT EARNINGS (INTEREST AND RENTS) 166,629.00 160,035.00 41,200.00 (44,459.00) 139,754.00 124,600.00 381,900.00 INTERGOVERNMENTAL 6,532,828.00
MISCELLANEOUS 159,685.00 91,898.00 11,059.00 29,138.00 - 6,000.00 6,000.00 TOTAL OPERATING REVENUES 1,008,152.00 2,954,039.00 1,718,541.00 2,092,725.00 2,856,923.00 7,054,399.00 12,594,928.00 TRANSFERS IN - GASOLINE TAX 142,887.00 (33,531.00) - - - - - TRANSFERS IN - CAPITAL PROJECTS 1,538,534.00 2,132,940.00 6,419,788.00 4,537,661.00 5,692,033.00 25,412,038.00 30,223,033.00 TRANSFERS IN - OTHER 161,419.00 542,959.00 - - - -
TOTAL TRANSFERS IN 1,842,840.00 2,642,368.00 6,419,788.00 4,537,661.00 5,692,033.00 25,412,038.00 30,223,033.00 TOTAL REVENUES 2,850,992.00 5,596,407.00 8,138,329.00 6,630,386.00 8,548,956.00 32,466,437.00 42,817,961.00
EXPENDITURES
SUPPLIES AND SERVICES 119,360.00 1,373,121.00 132,000.00 389,287.00 1,969,439.00 291,670.00 50,000.00 DEBT SERVICE - 286,977.00 284,024.00 2,072,431.00 - - - CAPITAL OUTLAY 1,837,531.00 2,642,367.00 6,181,988.00 4,681,249.00 3,737,939.00 27,177,715.00 30,716,237.00 TOTAL NON-PERSONNEL 1,956,891.00 4,302,465.00 6,598,012.00 7,142,967.00 5,707,378.00 27,469,385.00 30,766,237.00 TRANSFERS OUT - CAPITAL PROJECTS 1,075,117.00 633,406.00 487,409.00 25,510.00 481,716.00 2,701,498.00 8,610,212.00 TRANSFERS OUT - OTHER 212,500.00 162,500.00 237,800.00 - - - 62,500.00 TOTAL TRANSFERS OUT 1,287,617.00 795,906.00 725,209.00 25,510.00 481,716.00 2,701,498.00 8,672,712.00 TOTAL EXPENDITURES 3,244,508.00 5,098,371.00 7,323,221.00 7,168,477.00 6,189,094.00 30,170,883.00 39,438,949.00 Revenues Less Expenditures (393,516.00) 498,036.00 815,108.00 (538,091.00) 2,359,862.00 2,295,554.00 3,379,012.00 Total Fund Balance 7,065,650.00 7,563,686.00 8,378,794.00 7,840,703.00 10,200,565.00 12,496,119.00 15,875,131.00 Proposed Budget Capital Projects Funds Revenues and Expenditures 272
REVENUES 2018-19 Actuals 2019-20 Actuals 2020-21 Actuals 2021-22 Actuals 2022-23 Actuals 2023-24 Midyear
Adopted Budget
2024-25 Budget
(Proposed)
INVESTMENT EARNINGS (INTEREST AND RENTS) 3,335.00 (1,128.00) (172.00) - - - - MISCELLANEOUS - - 5,100,924.00 - - - -
TOTAL OPERATING REVENUES 3,335.00 (1,128.00) 5,100,752.00 - - - - TRANSFERS IN - INTERFUND FOR SUPPORT SERVICES 792,769.00 760,136.00 338,694.00 - - - - TRANSFERS IN - OTHER - - - 288,815.00 133,736.00 505,588.00 507,098.00 TOTAL TRANSFERS IN 792,769.00 760,136.00 338,694.00 288,815.00 133,736.00 505,588.00 507,098.00 TOTAL REVENUES 796,104.00 759,008.00 5,439,446.00 288,815.00 133,736.00 505,588.00 507,098.00
EXPENDITURES
DEBT SERVICE 825,784.00 760,136.00 4,910,490.00 135,381.00 133,735.00 505,588.00 507,098.00 TRANSFERS OUT - OTHER - - 463,231.00 64,597.00 153,435.00 - - TOTAL EXPENDITURES 825,784.00 760,136.00 5,373,721.00 199,978.00 287,170.00 505,588.00 507,098.00 Revenues Less Expenditures (29,680.00) (1,128.00) 65,725.00 88,837.00 (153,434.00) - - Total Fund Balance - (1,128.00) 64,597.00 153,434.00 - - - Proposed Budget Debt Service Funds Revenues and Expenditures 273
REVENUES 2018-19 Actuals 2019-20 Actuals 2020-21 Actuals 2021-22 Actuals 2022-23 Actuals 2023-24 Midyear
Adopted Budget
2024-25 Budget
(Proposed)
FINES, FORFEITURES, AND PENALTIES 81,256.00 69,102.00 - 93,977.00 128,486.00 114,300.00 120,000.00 INTERGOVERNMENTAL - 3,676.00 3,636.00 - - - -
CHARGES FOR SERVICES 7,087,957.00 7,675,161.00 9,404,079.00 9,664,894.00 8,877,138.00 14,806,297.00 13,961,500.00 INVESTMENT EARNINGS (INTEREST AND RENTS) 326,813.00 311,733.00 1,272,103.00 (314,687.00) 302,496.00 136,378.00 844,238.00 MISCELLANEOUS 210,200.00 198,341.00 604,979.00 240,304.00 319,827.00 422,900.00 330,000.00 TOTAL OPERATING REVENUES 7,706,226.00 8,258,013.00 11,284,797.00 9,684,488.00 9,627,947.00 15,479,875.00 15,255,738.00 TRANSFERS IN - CAPITAL PROJECTS 1,291,469.00 534,237.00 5,686,595.00 - - - - INTRA-FUND TRANSFERS IN - - 587,591.00 89,641.00 85,674.00 2,127,356.00 1,017,813.00 TOTAL TRANSFERS IN 1,291,469.00 534,237.00 6,274,186.00 89,641.00 85,674.00 2,127,356.00 1,017,813.00 TOTAL REVENUES 8,997,695.00 8,792,250.00 17,558,983.00 9,774,129.00 9,713,621.00 17,607,231.00 16,273,551.00
EXPENSES
SALARIES 861,510.00 1,017,524.00 922,624.00 995,678.00 1,154,909.00 1,343,755.00 1,563,058.00 BENEFITS 292,312.00 345,149.00 446,617.00 357,309.00 427,095.00 442,516.00 529,563.00 RETIREMENT (CalPERS) 134,315.00 142,735.00 160,516.00 159,730.00 184,244.00 156,258.00 185,839.00 RETIREE MEDICAL (OPEB) 53,911.00 65,897.00 146,654.00 80,835.00 (173,286.00) 122,517.00 164,600.00 TOTAL PERSONNEL 1,342,048.00 1,571,305.00 1,676,411.00 1,593,552.00 1,592,962.00 2,065,046.00 2,443,060.00 SUPPLIES AND SERVICES 2,773,451.00 3,089,647.00 3,094,249.00 4,566,223.00 5,611,516.00 6,235,051.00 6,090,500.00 INTERNAL SERVICE FEES 191,200.00 97,500.00 178,300.00 363,150.00 463,970.00 830,683.00 1,097,992.00 DEBT SERVICE 431,124.00 427,373.00 275,989.00 438,906.00 192,349.00 191,013.00 217,209.00 UTILITES 139,116.00 135,096.00 175,716.00 73,194.00 75,433.00 85,400.00 100,700.00 CAPITAL OUTLAY 1,291,469.00 539,440.00 586,549.00 30,000.00 140,666.00 2,188,785.00 925,000.00 MISCELLANEOUS (32,245.00) 684,332.00 805,496.00 1,279,768.00 851,093.00 - (149,378.00) TOTAL NON-PERSONNEL 4,794,115.00 4,973,388.00 5,116,299.00 6,751,241.00 7,335,027.00 9,530,932.00 8,282,023.00 TRANSFERS OUT - CAPITAL PROJECTS 469,278.00 534,237.00 536,601.00 716,989.00 415,250.00 1,763,509.00 2,794,000.00 TRANSFERS OUT - OTHER 622,156.00 672,993.00 4,504,054.00 823,607.00 1,032,672.00 1,032,672.00 1,807,030.00 INTRA-FUND TRANSFERS OUT - - 587,590.00 89,641.00 85,674.00 2,127,356.00 1,017,813.00 TOTAL TRANSFERS OUT 1,091,434.00 1,207,230.00 5,628,245.00 1,630,237.00 1,533,596.00 4,923,537.00 5,618,843.00 TOTAL EXPENSES 7,227,597.00 7,751,923.00 12,420,955.00 9,975,030.00 10,461,585.00 16,519,515.00 16,343,926.00 Revenues Less Expenses 1,770,098.00 1,040,327.00 5,138,028.00 (200,901.00) (747,964.00) 1,087,716.00 (70,375.00) Total Net Position 34,008,771.00 35,049,098.00 40,187,126.00 39,986,225.00 39,238,261.00 40,325,977.00 40,255,602.00 Proposed Budget Water Enterprises Funds Revenues and Expenditures 274
REVENUES 2018-19 Actuals 2019-20 Actuals 2020-21 Actuals 2021-22 Actuals 2022-23 Actuals 2023-24 Midyear
Adopted Budget
2024-25 Budget
(Proposed)
FINES, FORFEITURES, AND PENALTIES 64,802.00 44,943.00 - 64,931.00 81,785.00 90,000.00 90,000.00 INTERGOVERNMENTAL 5,430.00 5,393.00 - 36,189.00 - - -
CHARGES FOR SERVICES 4,489,068.00 4,546,339.00 5,070,156.00 5,398,272.00 5,176,056.00 8,133,010.00 7,449,600.00 INVESTMENT EARNINGS (INTEREST AND RENTS) 334,159.00 305,318.00 192,391.00 56,053.00 336,057.00 264,186.00 362,749.00 MISCELLANEOUS 9,249.00 22,878.00 52,451.00 17,936.00 89,761.00 20,000.00 10,000.00 TOTAL OPERATING REVENUES 4,902,708.00 4,924,871.00 5,314,998.00 5,573,381.00 5,683,659.00 8,507,196.00 7,912,349.00 TRANSFERS IN - INTERFUND FOR SUPPORT SERVICES 389,500.00 389,444.00 - - - 75,000.00 - TRANSFERS IN - CAPITAL PROJECTS 724,229.00 659.00 57,125.00 64,597.00 180,888.00 250,000.00 300,000.00 TRANSFERS IN - OTHER 81,991.00 - - - - - -
INTRA-FUND TRANSFERS IN - - 3,140,382.00 1,273,515.00 369,225.00 2,131,752.00 3,062,517.00 TOTAL TRANSFERS IN 1,195,720.00 390,103.00 3,197,507.00 1,338,112.00 550,113.00 2,456,752.00 3,362,517.00 TOTAL REVENUES 6,098,428.00 5,314,974.00 8,512,505.00 6,911,493.00 6,233,772.00 10,963,948.00 11,274,866.00
EXPENSES
SALARIES 1,029,837.00 1,085,841.00 1,037,860.00 1,076,335.00 1,116,550.00 1,275,346.00 1,462,914.00 BENEFITS 303,780.00 270,735.00 376,555.00 120,978.00 307,291.00 368,842.00 408,954.00 RETIREMENT (CalPERS) 168,410.00 173,543.00 179,676.00 196,820.00 274,529.00 225,502.00 279,203.00 RETIREE MEDICAL (OPEB) 69,641.00 77,958.00 74,459.00 105,082.00 205,807.00 128,160.00 168,200.00 TOTAL PERSONNEL 1,571,668.00 1,608,077.00 1,668,550.00 1,499,215.00 1,904,177.00 1,997,850.00 2,319,271.00 SUPPLIES AND SERVICES 717,351.00 647,897.00 689,418.00 614,884.00 612,788.00 1,519,022.00 1,219,780.00 INTERNAL SERVICE FEES 230,600.00 115,100.00 249,100.00 321,050.00 501,825.00 762,351.00 867,867.00 DEBT SERVICE 994,911.00 1,007,461.00 2,258,905.00 1,239,548.00 960,102.00 530,103.00 277,186.00 UTILITES 378,339.00 323,049.00 475,771.00 360,531.00 335,012.00 518,700.00 616,800.00 CAPITAL OUTLAY 876,023.00 4,269.00 4,822,678.00 1,617,717.00 834,215.00 2,204,878.00 3,088,662.00 MISCELLANEOUS (251,812.00) 637,736.00 (4,210,761.00) (662,144.00) 413,670.00 - (177,478.00) TOTAL NON-PERSONNEL 2,945,412.00 2,735,512.00 4,285,111.00 3,491,586.00 3,657,612.00 5,535,054.00 5,892,817.00 TRANSFERS OUT - CAPITAL PROJECTS 833,477.00 659.00 7,637.00 20,449.00 149,364.00 95,550.00 1,567,000.00 TRANSFERS OUT - OTHER 1,086,988.00 1,112,839.00 1,739,155.00 765,906.00 1,002,721.00 1,123,854.00 1,513,455.00 INTRA-FUND TRANSFERS OUT - - 3,140,382.00 1,273,515.00 369,225.00 1,916,678.00 3,062,519.00 TOTAL TRANSFERS OUT 1,920,465.00 1,113,498.00 4,887,174.00 2,059,870.00 1,521,310.00 3,136,082.00 6,142,974.00 TOTAL EXPENSES 6,437,545.00 5,457,087.00 10,840,835.00 7,050,671.00 7,083,099.00 10,668,986.00 14,355,062.00 Revenues Less Expenses (339,117.00) (142,113.00) (2,328,330.00) (139,178.00) (849,327.00) 294,962.00 (3,080,196.00) Total Net Position 34,101,610.00 33,959,497.00 31,631,167.00 31,491,989.00 30,642,662.00 30,937,624.00 27,857,428.00 Proposed Budget Wastewater Enterprises Funds Revenues and Expenditures 275
REVENUES 2020-21 Actuals 2021-22 Actuals 2022-23 Actuals 2023-24 Midyear
Adopted Budget
2024-25 Budget
(Proposed)
CHARGES FOR SERVICES 113,591.00 478,916.00 226,361.00 207,000.00 225,000.00 INVESTMENT EARNINGS (INTEREST AND RENTS) 263.00 4,101.00 12,392.00 8,000.00 - MISCELLANEOUS 55,358.00 - - - -
TOTAL OPERATING REVENUES 169,212.00 483,017.00 238,753.00 215,000.00 225,000.00 TRANSFERS IN - CAPITAL PROJECTS 4,700,294.00 368.00 15,191.00 3,223,628.00 - INTRA-FUND TRANSFERS IN 886,987.00 120,000.00 120,000.00 TOTAL TRANSFERS IN 4,700,294.00 368.00 902,178.00 3,343,628.00 120,000.00 TOTAL REVENUES 4,869,506.00 483,385.00 1,140,931.00 3,558,628.00 345,000.00
EXPENSES
SALARIES - - 217.00 209,285.00 242,196.00
BENEFITS - - 6,114.00 74,125.00 86,601.00
RETIREMENT (CalPERS) - - 1,246.00 26,843.00 33,102.00
RETIREE MEDICAL (OPEB) - - 6,726.00 3,224.00 4,300.00
TOTAL PERSONNEL - - 14,303.00 313,477.00 366,199.00
SUPPLIES AND SERVICES 139.00 49,871.00 188,152.00 204,500.00 179,850.00 INTERNAL SERVICE FEES - - 27,358.00 63,578.00 59,810.00 DEBT SERVICE 717.00 21,246.00 130,911.00 121,813.00 68,764.00 CAPITAL OUTLAY 53,500.00 368.00 902,127.00 3,413,628.00 120,000.00 MISCELLANEOUS (35,053.00) 222,773.00 (707,230.00) - -
TOTAL NON-PERSONNEL 19,303.00 294,258.00 541,318.00 3,803,519.00 428,424.00 TRANSFERS OUT - CAPITAL PROJECTS 5,519,721.00 - 278,482.00 - - TRANSFERS OUT - OTHER 202,916.00 - 52,980.00 188,336.00 304,358.00 INTRA-FUND TRANSFERS OUT - - 886,987.00 120,000.00 120,000.00 TOTAL TRANSFERS OUT 5,722,637.00 - 1,218,449.00 308,336.00 424,358.00 TOTAL EXPENSES 5,741,940.00 294,258.00 1,774,070.00 4,425,332.00 1,218,981.00 Revenues Less Expenses (872,434.00) 189,127.00 (633,139.00) (866,704.00) (873,981.00) Total Net Position (872,434.00) (683,307.00) (1,316,446.00) (2,183,150.00) (3,057,131.00) Proposed Budget Recycled Water Enterprises Funds Revenues and Expenditures 276
REVENUES 2018-19 Actuals 2019-20 Actuals 2020-21 Actuals 2021-22 Actuals 2022-23 Actuals 2023-24 Midyear
Adopted Budget
2024-25 Budget
(Proposed)
CHARGES FOR SERVICES 1,652,300.00 576,100.00 1,870,600.00 2,282,600.00 2,437,842.00 3,765,687.00 4,311,007.00 INVESTMENT EARNINGS (INTEREST AND RENTS) 23,469.00 18,362.00 1,483.00 2,339.00 21,580.00 11,270.00 38,400.00 MISCELLANEOUS 61,189.00 212,201.00 - 84,281.00 13,918.00 121,000.00 55,000.00 TOTAL OPERATING REVENUES 1,736,958.00 806,663.00 1,872,083.00 2,369,220.00 2,473,340.00 3,897,957.00 4,404,407.00 TRANSFERS IN - CAPITAL PROJECTS - - 67,500.00 - - - -
TRANSFERS IN - OTHER - 5,037,000.00 -
TOTAL REVENUES 1,736,958.00 806,663.00 1,939,583.00 2,369,220.00 2,473,340.00 8,934,957.00 4,404,407.00
EXPENSES
SALARIES 171,786.00 202,530.00 173,333.00 187,366.00 160,475.00 313,811.00 341,535.00 BENEFITS 75,699.00 93,239.00 93,998.00 47,265.00 31,964.00 92,349.00 109,825.00 RETIREMENT (CalPERS) 27,867.00 32,587.00 34,050.00 40,069.00 40,958.00 56,252.00 69,405.00 RETIREE MEDICAL (OPEB) 10,607.00 12,326.00 21,284.00 26,915.00 14,509.00 25,793.00 34,100.00 TOTAL PERSONNEL 285,959.00 340,682.00 322,665.00 301,615.00 247,906.00 488,205.00 554,865.00 SUPPLIES AND SERVICES 722,476.00 802,230.00 1,102,707.00 1,394,598.00 1,554,704.00 2,309,232.00 2,601,192.00 DEBT SERVICE 36,757.00 106,601.00 117,072.00 45,807.00 373,253.00 516,572.00 509,000.00 UTILITES 44,469.00 50,282.00 62,939.00 68,377.00 138,978.00 139,550.00 211,600.00 CAPITAL OUTLAY 245,210.00 62,971.00 474,382.00 23,743.00 274,366.00 390,577.00 90,000.00 MISCELLANEOUS (32,304.00) 160,691.00 (319,504.00) 157,833.00 37,065.00 - - TRANSFERS OUT - CAPITAL PROJECTS 886,693.00 999,555.00
TOTAL NON-PERSONNEL 1,016,608.00 1,182,775.00 1,437,596.00 1,690,358.00 2,378,366.00 4,242,624.00 4,411,347.00 TOTAL EXPENSES 1,302,567.00 1,523,457.00 1,760,261.00 1,991,973.00 2,626,272.00 4,730,829.00 4,966,212.00 Revenues Less Expenses 434,391.00 (716,794.00) 179,322.00 377,247.00 (152,932.00) 4,204,128.00 (561,805.00) - - Total Net Position 1,493,079.00 776,285.00 955,607.00 1,332,854.00 1,179,922.00 5,384,050.00 4,822,245.00 Proposed Budget Internal Service Funds Revenues and Expenditures 277
Fund Number and Description June 30, 2023
Fund Balance
FY 2023-24
Estimated
Revenues
FY 2023-24
Estimated
Expenses
FY 2023-24
Estimated
Fund Balance
FY 2024-25
Proposed
Revenues
FY 2024-25
Proposed
Expenses
FY 2024-25
Budgeted
Fund Balance
100 GENERAL FUND 14,362,194.17 28,291,980.00 33,221,732.96 9,432,441.21 30,492,829.00 30,614,154.00 9,311,116.21 105 DEVELOPER PROJECTS 938,299.00 1,354,882.00 1,204,024.00 1,089,157.00 1,159,825.00 1,038,500.00 1,210,482.00 210 STORM DRAIN/MEASURE A 5,814,902.91 99,000.00 604,098.00 5,309,804.91 220,500.00 1,268,507.00 4,261,797.91 211 MEASURE T 4,583,290.99 1,817,000.00 752,507.00 5,647,783.99 1,967,100.00 3,170,000.00 4,444,883.99 212 GAS TAX/ROAD MAINTENANCE 351,812.09 611,700.00 310,625.78 652,886.31 596,819.00 530,750.00 718,955.31 213 GAS TAX RMRA 1,338,800.58 555,391.00 1,081,840.00 812,351.58 571,562.00 800,000.00 583,913.58 215 CALHOME PROGRAM 12,332.27 60,230.00 35,199.00 37,363.27 42,341.00 11,841.00 67,863.27 216 CDBG - REHAB LOAN PROGRAM 78,753.71 1,478.00 80,751.00 (519.29) 4,100.00 92,483.00 (88,902.29) 217 HOME PROGRAM 24,816.87 76,275.00 48,949.00 52,142.87 903,596.00 873,596.00 82,142.87 218 STATE SUPP LAW ENF (COPS) 4,649.78 174,450.00 173,250.00 5,849.78 173,950.00 180,550.00 (750.22) 220 BEGIN PROGRAM 107,882.71 34,700.00 - 142,582.71 110,007.00 105,107.00 147,482.71 226 TFCA GRANT 230,526.00 230,526.00 -
230 STATE GRANTS 226,995.41 2,606,087.00 2,160,171.09 672,911.32 1,106,087.00 637,032.00 1,141,966.32 240 FEDERAL GRANTS (145,039.08) 2,165,920.00 2,165,920.00 (145,039.08) 10,367,940.00 10,504,044.00 (281,143.08) 252 NEWELL OPEN SPACE PRESERVE 249,860.77 16,650.00 41,750.00 224,760.77 21,550.00 58,000.00 188,310.77 254 LAVIGNE OPEN SPACE MAINTEN 178,224.20 3,285.00 8,000.00 173,509.20 6,200.00 11,400.00 168,309.20 261 LLAD Zone 1, LaVigne 627,235.52 207,200.00 431,167.00 403,268.52 227,200.00 367,900.00 262,568.52 262 LLAD Zone 2, Vintage Ranch 1,150,417.40 324,623.00 442,964.00 1,032,076.40 368,998.00 522,555.00 878,519.40 263 LLAD Zone 3, Napa Junction 1,431,227.00 195,120.00 147,147.00 1,479,200.00 232,075.00 145,600.00 1,565,675.00 275 GP UPDATE FEE FUND (162,210.51) 180,724.00 193,244.00 (174,730.51) 25,400.00 20,015.00 (169,345.51) 280 CANNABIS FUND (14,631.87) - 3,000.00 (17,631.87) - 1,000.00 (18,631.87) 281 COMM FACILITIES DIST FUND 655,338.10 56,792.00 6,630.00 705,500.10 56,750.00 16,000.00 746,250.10 282 LEGAL SETTLEMENT 919,114.29 15,000.00 - 934,114.29 31,900.00 484,930.00 481,084.29 283 NATIONAL OPIOID SETTLEMENT - 16,600.00 16,600.00 1,000.00 2,500.00 15,100.00 310 PARKS IMPACT FEE FUND 1,694,129.20 551,897.00 761,690.74 1,484,335.46 1,630,400.00 1,151,932.00 1,962,803.46 320 TRAFFIC IMPACT FEE FUND 4,263,815.45 453,468.00 128,395.85 4,588,887.60 2,575,900.00 111,356.00 7,053,431.60 330 CIVIC IMPACT FEE FUND 1,508,115.83 160,186.00 - 1,668,301.83 515,000.00 864,096.00 1,319,205.83 340 AFFORDABLE HOUSING 310,073.64 435,056.00 - 745,129.64 1,154,300.00 - 1,899,429.64 350 CAPITAL PROJECTS 1,290,386.08 5,302,657.00 4,078,446.51 2,514,596.57 30,283,533.00 30,778,737.00 2,019,392.57 360 AMCAN RD E ASSMT DIST 332,239.24 4,000.00 - 336,239.24 1,200.00 - 337,439.24 370 ZERO WATER FOOTPRINT 561,595.36 122,566.00 710,017.00 (25,855.64) 114,100.00 - 88,244.36 380 UTILITY UNDERGROUND FUND 307,693.66 2,600.00 160,000.00 150,293.66 10,700.00 - 160,993.66 381 COMM FACILITIES DIST CIP FUND (2,403,880.78) 3,489,119.32 1,085,238.54 - 6,532,828.00 6,532,828.00 - 420 CABERNET VILLAGE LSE DS - 468,639.00 468,639.00 - 468,639.00 468,639.00 - 440 ENGIE EQUIP/LEASE DEBT SVC (17,750.23) 36,949.40 36,949.40 (17,750.23) 38,459.00 38,459.00 (17,750.23) FY 2024/25 Recommended Budget Fund Balance Projections
278
Fund Number and Description June 30, 2023
Fund Balance
FY 2023-24
Estimated
Revenues
FY 2023-24
Estimated
Expenses
FY 2023-24
Estimated
Fund Balance
FY 2024-25
Proposed
Revenues
FY 2024-25
Proposed
Expenses
FY 2024-25
Budgeted
Fund Balance
FY 2024/25 Recommended Budget Fund Balance Projections
510 WATER OPERATIONS 33,044,673.47 10,016,718.00 10,811,401.42 32,249,990.05 10,533,438.00 14,837,303.00 27,946,125.05 515 WTR DEBT SERVICE FUND (1,176,517.92) 89,171.00 89,170.73 (1,176,517.65) 92,813.00 19,229.00 (1,102,933.65) 520 WATER CAPACITY FEE FUND 5,292,978.50 1,318,693.00 19,795.85 6,591,875.65 4,722,300.00 562,394.00 10,751,781.65 530 WATER CIP 2,077,129.16 - - 2,077,129.16 925,000.00 925,000.00 2,077,129.16 540 WASTEWATER OPERATIONS 27,052,735.88 5,272,690.00 6,253,974.66 26,071,451.22 5,343,300.00 9,424,201.00 21,990,550.22 545 WW DEBT SERVICE FUND (2,997,850.06) 215,074.00 215,073.72 (2,997,849.78) 223,857.00 46,379.00 (2,820,371.78) 550 WASTEWATER CAPACITY FEE 6,197,773.42 748,256.00 - 6,946,029.42 2,548,649.00 1,820,820.00 7,673,858.42 560 WW CIP (160,335.78) 880,613.00 880,613.00 (160,335.78) 3,063,662.00 3,063,662.00 (160,335.78) 570 WW CAPITAL RESERVE 550,339.46 83,000.00 - 633,339.46 95,398.00 728,737.46 580 RECYCLED WATER FUND (2,218,677.97) 215,000.00 961,704.68 (2,965,382.65) 225,000.00 1,098,981.00 (3,839,363.65) 590 RECYCLED WATER CIP 902,229.19 2,617,322.87 3,519,552.06 - 120,000.00 120,000.00 - 601 LAVIGNE SAD REASSMT REV BO 1,351,039.56 252,006.69 9,141.78 1,593,904.47 - 1,593,904.47 602 AMCAN RD E INF REV BOND 1,331,973.72 585,616.08 694,757.51 1,222,832.29 - 1,222,832.29 603 COMM FACILITIES DISTRICT 5,778,671.03 663,195.95 2,531,080.22 3,910,786.76 - 3,910,786.76 610 TOURISM IMPROVEMENT DIST 96,481.61 302,541.72 165,913.35 233,109.98 - 233,109.98 651 ISF - BLDG MAINTENANCE 321,429.95 994,001.00 934,618.98 380,811.97 1,217,200.00 1,135,762.00 462,249.97 652 ISF - FLEET 817,093.68 1,173,021.00 1,317,111.40 673,003.28 1,214,998.00 1,251,856.00 636,145.28 653 ISF - INFO TECHNOLOGY 349,663.67 1,118,769.00 1,205,906.65 262,526.02 1,568,999.00 1,319,039.00 512,486.02 654 ISF - LEGAL SERVICES (308,268.28) 612,166.00 386,500.00 (82,602.28) 403,210.00 360,000.00 (39,392.28) 655 ISF - PARKS RENO & REPL - 2,737,000.00 202,000.00 2,535,000.00 - 849,555.00 1,685,445.00 656 ISF - STREETS RENO & REPL - 1,500,000.00 - 1,500,000.00 - 1,500,000.00 657 ISF - CIVIC FACILITIES RENO & REPL - 500,000.00 50,000.00 450,000.00 - - 450,000.00 658 ISF - PUBLIC SAFETY BUILDING RENO & REPL - 200,000.00 - 200,000.00 - 50,000.00 150,000.00 659 ISF - PENSION STABILIZATION - 100,000.00 - 100,000.00 - - 100,000.00 Total $ 118,883,246 $ 82,087,080 $ 80,790,663 $ 120,179,663 $ 124,541,138 $ 128,517,218 $ 116,203,583 279
Future Agenda Items of Note:
June 4, 2024; 6:30 p.m.
Proclamation - Juneteenth
Proclamation – LGBTQ/Pride Month
Presentation – Annual Housing Authority Report
Presentation - Fair Housing Napa Valley
Final Fiscal Year 2024/25 Budget
GIR Project: Authority to Issue Bonds, etc.
June 18, 2024; 6:30 p.m.
Presentation – AC Community Cats
June 18, 2024; 7:00 p.m.
Special Joint City Council Meeting with Parks and Community Services Commission June 18, 2024; 8:00 p.m.
Special Joint City Council Meeting with Open Space, Active Transportation and Sustainability Commission
July 2, 2024; 6:30 p.m. City Council Meeting Canceled
280