ANNOTATED AGENDA
Antioch City Council
SPECIAL MEETING/BUDGET STUDY SESSION
Date: Monday, January 27, 2025
Time: 6:00 P.M. – Special Meeting/Budget Study Session
Place: Council Chambers
200 ‘H’ Street
Antioch, CA 94509
PLEASE TURN OFF CELL PHONES BEFORE ENTERING COUNCIL CHAMBERS.
Ron Bernal, Mayor Melissa Rhodes, City Clerk
Louie Rocha, Mayor Pro Tem (District 2) Jorge R. Rojas, City Treasurer Tamisha Torres-Walker, Council Member District 1
Donald P. Freitas, Council Member District 3 Bessie Marie Scott, City Manager Monica E. Wilson, Council Member District 4 Derek Cole, Interim City Attorney
ACCESSIBILITY: In accordance with the Americans with Disabilities Act and California law, it is the policy of the City of Antioch to offer its public programs, services and meetings in a manner that is readily accessible to everyone, including individuals with disabilities. If you are a person with a disability and require information or materials in an appropriate alternative format; or if you require any other accommodation, please contact the ADA Coordinator at the number or address below at least 72 hours prior to the meeting or when you desire to receive services. Advance notification within this guideline will enable the City to make reasonable arrangements to ensure accessibility. The City’s ADA Coordinator can be reached @ Phone: (925) 779-6950, and e-mail: [email protected].
ANTIOCH CITY COUNCIL -1- JANUARY 27, 2025
Notice of Opportunity to Address Council
The City Council can only take action on items that are listed on this agenda. The public has the opportunity to address the Council on each agenda item. To address the Council, fill out a Speaker Request form and place in the Speaker Card Tray near the City Clerk before the meeting begins. Please identify the specific agenda item number you would like to speak on. Speakers will be notified shortly before they are called to speak. When you are called to speak, please limit your comments to the time allotted (up to 3 minutes, at the discretion of the Mayor). The Speaker Request forms are located at the entrance of the Council Chambers. No one may speak more than once on an agenda item.
6:01
P.M. ROLL CALL – SPECIAL MEETING/BUDGET STUDY SESSION – for Council Members – All Present
PLEDGE OF ALLEGIANCE
BUDGET STUDY SESSION
1. FISCAL YEAR 2025-27 BUDGET DEVELOPMENT
Direction provided to staff.
Council requested the Police Department and Public Safety & Community Resources Department to come back with a budget presentation.
Recommended Action: It is recommended that the City Council provide feedback and direction regarding the budget development information provided for the fiscal year 2025-27 budget.
M OTION TO ADJOURN – The Mayor will make a motion to adjourn the Special Meeting. A second motion is required, and then a majority vote is required to adjourn the Special Meeting.
Motioned to adjourn Special Meeting at 8:04 p.m., 5/0
SM- 1 Agenda Item #
STAFF REPORT TO THE CITY COUNCIL
DATE: Special Meeting of January 27, 2025
TO: Honorable Mayor and Members of the City Council
SUBMITTED BY: Dawn Merchant, Finance Director
APPROVED BY: Bessie Marie Scott, City Manager
SUBJECT: FY2025-27 Budget Development
RECOMMENDED ACTION
It is recommended that the City Council provide feedback and direction regarding the budget development information provided for the fiscal year 2025-27 budget.
FISCAL IMPACT
The fiscal impact of this budget is outlined in this report.
DISCUSSION
The purpose of this discussion is to understand where we are in closing out the current budget cycle for FY25 and does not include policy discussions as we embark on the next two-year budget cycle which will revise the FY25 budget and adopt the FY26 and FY27 budgets. As a kickoff to this budget cycle, a preliminary review of the projected revised FY25 General Fund budget is being provided this evening as well as items to consider as we move forward building the proposed budgets for the next two fiscal years.
The General Fund Defined
As a refresher for the public and the governing body, the General Fund is the main operating fund of the City and accounts for the majority of essential services provided, other than water. The General Fund is divided into separate cost centers depending on the purpose served which are referred to as departments with sub-groupings of divisions within each department. The departments supported by the General Fund are:
Legislative & Administrative (City Council, City Clerk, City Attorney, Human Resources, City Manager, Economic Development)
Finance
Non-departmental (this category is for general revenues to be spent on City services and accounts for expenses not specific to a department or division) Public Works (other than water/sewer)
Police (includes Animal Shelter subsidy)
Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 2
Community Development
Public Safety and Community Resources (other than Community Development Block Grant, Housing Successor and Environmental Services which are accounted for in individual Special Revenue Funds)
Recreation Services (subsidy to Recreation Fund)
While there are fees, charges and permits that fund a portion of departments directly within the General Fund, the majority of revenues that the General Fund receives are general purpose and offset the remaining cost of operations not covered by targeted revenues. These general revenues include property taxes, sales taxes, business license taxes and franchise fees.
A budget should be balanced, meaning that the expenditures in any given fiscal year should not exceed revenues. In 2018, the City established a Budget Stabilization Fund When established, the purpose of this fund was to provide a means of handling unexpected General Fund budget variances, unanticipated projects and/or expenses, and unfunded liabilities.
Reserve Policy
The City has an adopted reserve policy that the General Fund unassigned (not committed for other purposes) fund balance will be a minimum of 20% of General Fund operating revenues. The percentage for the revised fiscal year 2025 budget is shown at the bottom of Chart A.
General Fund Budget Summary
Chart A provides revised FY25 General Fund budget figures as compared to the current budget based on projections and estimates by departments. The numbers may change as we proceed through this budget process. Chart B and B1 immediately following breaks down the General Fund projected FY25 revenues by category and Charts C, C1 and C2 outline the expenditures by department and category.
The budget in Chart A reflects three commitments of fund balance:
1. Compensated absences – The purpose of this reserve is to fund the City’s mandated liability for unused vacation and/or vested sick leave benefits paid upon employee separation. The reserve level is set at 5% of the total compensated absences liability for General Fund employees. It was established to meet accounting best practices.
2. Litigation Reserve – The purpose of this reserve is to ensure the General Fund has money on hand for unanticipated litigation and other insurance deductible costs not covered by the City insurance. The reserve level is set at ten times the City’s self-insured liability retention, which is $50,000, representing a $500,000 reserve.
3. Community Development fees – This represents the accumulation of General Plan maintenance fees and Technology fees collected which can only be spent for these purposes. It is adjusted annually for fees collected and/or spent.
Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 3
CHART A
GENERAL FUND BUDGET SUMMARY
2024-25 2024-25
Budget Revised
Beginning Balance, July 1 $43,258,769 $43,258,769
Revenue Source:
Taxes 58,966,803 58,891,462
1% Sales Tax 20,594,826 20,594,826
Licenses & Permits 2,809,040 2,720,800
Fines & Penalties 75,100 12,170
Investment Income & Rentals 1,175,000 2,775,000
Revenue from Other Agencies 188,615 949,392
Current Service Charges 5,103,902 4,330,349
Other Revenue 540,629 617,948
Transfers In 7,976,288 9,630,900
Total Revenue 97,430,203 100,522,847
Expenditures:
Legislative & Administrative 7,235,084 7,350,949
Finance 2,286,301 2,038,673
Nondepartmental 6,785,931 6,778,003
Public Works 16,496,459 16,687,953
Police Services 57,725,438 57,647,589
Police Services-Animal Support 2,372,047 2,244,320
Recreation/Community Services 5,125,433 5,268,816
Public Safety & Community Resources 2,900,025 2,359,312 Community Development 8,503,505 6,924,589
Total Expenditures 109,430,223 107,300,204
Budget Stabilization Transfer 4,617,143 1,418,515
Surplus/(Deficit) (7,382,877) (5,358,842)
Ending Balance, June 30 $35,875,892 $37,899,927
Committed-Comp. Absences 150,000 136,007
Committed-Litigation Reserve 500,000 0
Committed-Comm. Dev. Fees 1,361,471 1,333,711
Unassigned Fund Balance $33,864,421 $36,430,209
Percentage of Revenue 34.76% 36.24%
The deficit of $5,358,842 listed above after the Budget Stabilization transfer is due to FY24 encumbrances (purchase orders) and project budgets that were unspent and rolled over and budgeted into FY25 for spending. The true deficit is anticipated to be $1,418,515, in the Budget Stabilization Transfer row above, after accounting for the budget rollover. The transfer from the Budget Stabilization Fund is being reduced $3,198,628 from the budget of $4,617,143 due to the inflow of ARPA funds in the current fiscal year reducing the need from the Budget Stabilization Fund to balance the budget.
The General Fund will meet the reserve unassigned fund balance policy in FY25 with a Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 4
projected overall ending General Fund balance of $37,899,927. The projected balance of the Budget Stabilization Fund at June 30, 2025 is $38,512,955.
It is important to note that some one-time monies are included in Chart A in the Transfers In and Revenue from Other Agencies rows that are explained further in the next section after Chart B3 on page 6, which will leave a lower starting base to evaluate FY26 and FY27 revenues.
REVENUES
The major categories of revenues are broken out in the pie charts below showing where the City’s General Fund money comes from. A majority of revenues, 79%, are generated from taxes. The charts below exclude the transfer in from the Budget Stabilization Fund.
Refer to Attachment A for a historical summary of General Fund revenues.
CHART B
CHART B1
59%20%3%3%10%4%1%FY25 RevenuesTaxes1% Sales TaxLicenses/PermitsInvest IncomeTransfer InService ChargesOther
36%26%23%8%5%2%FY25 TaxesProperty Tax1% Sales TaxSales TaxFranchiseBusiness LicenseOther Taxes Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 5
1% Sales Tax Allocation
Measure W was passed by Antioch voters in November 2018 and became effective April 1, 2019. It is referred to as 1% Sales Tax in the budget and represents 20% of total revenues (Chart B) and 26% of total taxes (Chart B1). The tax is a general-purpose tax, meaning that it can be used for any lawful purpose of the City. During the FY2023-25 budget process, City Council allocated the funds to be split 60% to the Police Department, 20% to Quality of Life and 20% to Youth as outlined in Chart B2.
City Council will need to consider how to allocate the funds in FY26 and FY27. It is important to keep in mind that Measure W does not provide additional resources beyond the base General Fund revenue projections, it is merely what the City Council chooses to dedicate this tax to within the General Fund.
CHART B2
1% SALES TAX ALLOCATION
Attachment A provides a detail of specific revenue in each category defined in Chart B.
Significant variances in revenues between the budget and FY25 revised to highlight:
Investment Income & Rentals: This accounts for the General Fund share of investment income on the City’s investment portfolio as well as rent the City collects from various cell tower leases on City properties. The amount is being increased $1.6M dollars due to projected investment earning increasing significantly beyond what was projected when the budget was adopted in 2023.
Revenue from Other Agencies: This category includes grants and other reimbursements from other state, federal, county, etc. agencies. The amount is increasing $760,777 due to the City being awarded a $740,000 technology grant from the Department of Justice to fund Shotspotter services for three years.
Service Charges: The budget is being reduced by $773,553 due to lower projections for assessment/abatement fees, plan checking fees and inspection fees anticipated to be collected. Refer to Attachment A for the budget and revised estimates.
FY25Budgeted Funds Allocation: $20,594,826 %Police Department 12,356,896$ 60%Quality of Life: Public Safety & Comm. Resources (exc. Youth) 1,992,947 Landscape Enhancements 325,000 Code Enforcement 1,801,018 Total Quality of Life Funding 4,118,965 20%Youth: Youth Network Services 1,020,526 Recreation Services 3,098,439 Total Youth Funding 4,118,965 20%Total Measure W/1% Sales Tax 20,594,826$ Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 6
Transfers In: Transfers in represent monies transferred into the General Fund from other funds of the City to pay for a portion of services paid out of the General Fund and related to the purpose of what the other fund collects revenues for. For example, the Gas Tax Fund and RMRA Fund transfer money received by the State for road purposes to the Streets division in the General Fund to pay for street maintenance work. The amount is increasing approximately $1.6M from the budget due to additional ARPA funds being transferred in.
One-Time Revenues
As mentioned previously, there are one-time monies in the revised budget that will not be included in the next two-year budget cycle and will leave the General Fund with a lower starting base of revenues to consider as FY26 and FY27 forecasts are evaluated.
CHART B3
ONE-TIME REVENUES
Revenue Category One-time monies in
FY25 Revenue
Transfers In $4,853,594
Revenue from Other Agencies 740,000
Total one-time monies $5,593,594
Revised FY25 Revenues (CHART A) $100,522,847
One-time monies (5,593,594)
Base General Fund Revenues $94,929,253
FY25 “Transfers In” budget figure includes:
1. $4,303,594 of ARPA monies transferred to the General Fund to pay for government services for the period of July 1, 2024 through December 31, 2024.
This is one-time money that will not be included in future budget periods as it was money from the federal government used to pay for existing government services/expenditures incurred by December 31, 2024 and already included in the FY25 expenditure budget.
2. $550,000 return of General Fund monies previously set aside in the Capital Improvement Fund as a City match for the Bicycle Garden project. It was determined that park development impact fees could be used instead, and therefore the money was returned to the General Fund.
FY25 “Revenue from Other Agencies” includes:
1. $740,000 in federal funds to pay for Shotspotter services. The City was awarded $740,000 in COPS Technology and Equipment Program funds from the Department of Justice (“DOJ”). FY25 is year 1 of a $735,000 three-year contract for services, required to be paid upfront upon execution and activation of the service. The cost of the contract will be amortized over three years, $245,000 per year. This is one-time money that will not be included in future budget periods.
Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 7
EXPENDITURES
Expenditures by department and category are presented in Charts C through C2. Refer to Attachment B for a historical summary of General Fund expenditures by department.
CHART C
CHART C1
*Excludes internal services
56%35%9%FY25 Expenses by Category*PersonnelServices &SuppliesTransfers Out 9%6%16%54%2%5%2%6%FY25 Expenditures by DepartmentAdministration - 9%Nondepartmental - 6%Public Works - 16%Police - 54%Animal Support - 2%Recreation Support - 5%Public Safety & Comm. Res. - 2%Community Development - 6% Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 8
CHART C2
EXPENDITURES BY CATEGORY
June 30, June 30,2025 2025Budget Revised ChangeExpenditures: Personnel $66,720,757 $63,061,930 ($3,658,827) Services and Supplies 36,739,478 39,013,687 2,274,209 Transfers Out 10,066,637 10,082,296 15,659 Internal Services (4,096,649) (4,857,706) (761,057)Total Expenditures $109,430,223 $107,300,207 ($2,130,016) Overall expenditures are projected to be less than the current budget by $2,130,016.
Explanation of the categories follows:
Personnel costs are being reduced $3,658,827 from the current budget due to additional vacancy savings anticipated to be realize by June 30th. As of the writing of this report (1/15/25), there are 90 vacancies city-wide with 69.25 of those allocated to the General Fund and 45.90 of the General Fund vacancies are within the Police Department.
The FY25 revised personnel budget includes $15,219,618 for CalPERS pension contributions and $3,826,221 towards the City’s OPEB obligations. These are annual contributions the City is required to make, which will increase annually as personnel costs increase.
Services and supplies are being increased $2,274,209. The main factors contributing to the increase are:
$1.3M increase in outside legal costs for several on-going litigations, thus the committed litigation reserve of $500,000 has been reduced to zero in FY25 moving it from fund balance reserves to a budget appropriation; $351,000 increase in contractual services in the City Manager’s budget for an operation assessment, strategic communications consultant, training, grant and legislative advocacy consultant, grant management support and downtown security service;
$220,150 in the City Clerk’s budget for needed records management and agenda management software, update of the online Antioch Municipal code and additional Minutes Clerk services required due to increasing Council and board/commission/committee meetings;
$350,000 increase in the Police Department budget for updating tasers and interview cameras, and an additional $85,000 for a contract required in a newly created compliance division under the DOJ agreement (refer to DOJ Agreement section on page 10 for further discussion).
Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 9
Transfers out The City operates recreation programs, an animal shelter and a marina which are accounted for in separate funds of the City. The General Fund has always subsidized recreation programs and the animal shelter as these programs/facilities do not generate enough operating revenue to cover expenditures. Beginning in FY22, the marina started to require a subsidy to fully fund the operating expenditures of the facility and it is projected that support will be continued into outlying years. In addition, the General Fund supports the lighting and landscape district zones as assessments are not sufficient to cover the entire cost of maintaining those zones. Transfer subsidies to these programs/services in FY25 total $9,537,316 broken down as follows:
$1,912,458 lighting & landscape districts ($325,000 of this amount is additional funding in FY25 provided with 1% sales tax for landscape enhancement towards quality of life)
$2,244,320 animal services
$4,695,163 recreation services
$685,375 marina
Internal Services represent the portion of budget of certain departments within the General Fund (i.e. City Council, City Manager, HR) allocated to other funds for the oversight, management and overhead of other departments and funds as determined by the City’s Cost Allocation Plan completed by an outside consultant.
Unfunded Liabilities
As of June 30, 2024, the City of Antioch has the following unfunded pension and other post-employment benefit (OPEB) assets/liabilities:
Pension Pension OPEB OPEBPlan Asset Liability Asset LiabilityMiscellaneous -$ 69,332,344$ -$ -$ Safety - 77,354,146 - - Police Supplementary 40,037 - - - OPEB - - 263,316 19,701,776 40,037$ 146,686,490$ 263,316$ 19,701,776$
City Council directed to begin funding the full actuarial determined contribution (ADC) for OPEB verses pay-as-you-go funding beginning in FY2019-20 from the Budget Stabilization Fund. At an estimated annual cost of $1.2-$1.3M per year to meet the full ADC, this money is held and invested by the City’s Section 115 Trust held with CalPERS.
This decision resulted in the actuarial determined unfunded liability dropping approximately $25M from having a systematic payment plan allowing for a higher rate of return to be utilized in calculating the City’s long-term liability. As of June 30, 2024, when the latest OPEB liability was calculated, the City had $24,087,437 in the trust which can only be used to pay for OPEB benefits.
Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 10
CalPERS Employer Contributions
The City contribution rates for FY25, FY26 and projected for FY27 are as follows:
Tier FY25 FY26 FY27Miscellaneous Classic/PEPRA 38.640% 42.33% 50.33%Safety Classic 26.30% 26.35% 26.40%Safety 2nd Tier 24.84% 24.88% 24.92%Safety PEPRA 14.72% 14.96% 15.21%Safety Classic UAL Payment $6,152,984 $6,933,929 $7,639,000Safety 2nd Tier UAL Payment 36,708 76,335 102,000Safety PEPRA UAL Payment 30,144 64,200 87,000City Contribution Rate The Safety Classic and 2nd Tier rates in the table are net of 3% employee pickup of City rate. The FY26 rates have been provided by CalPERS. FY27 rates are assumptions based on the trend in rate increases over the last two years.
Contribution rates are a blend of the employer normal cost and unfunded liability (UAL) contribution. For the Miscellaneous plan, CalPERS provides a total percentage to apply to employee payroll. For the Safety Plan, CalPERS no longer provides a total percentage rate of the two pieces that make up the contribution. The City pays a lump sum total for the UAL, as segregated out in the table above. Based on the number of Classic Safety members the City has, if a total percentage were used, the contribution would be over 100% of the payroll for those members that the City contributes.
ADDITIONAL CONSIDERATIONS MOVING FORWARD
DOJ Agreement
On January 2nd, the City entered into an agreement with the Department of Justice (DOJ) to resolve a DOJ investigation into the Antioch Police Department (APD). As part of the terms of the agreement, the City has agreed to the following terms which have been incorporated into the revised FY25 budget and will be included in the draft FY26 and 27 proposed budgets:
1. Within 90 days of the effective date of the agreement, the City, APD and DOJ will identify and mutually agree on a consultant to provide technical and other assistance for compliance with terms of the agreement. The annual cost of the agreement shall not exceed $250,000 per year. $85,000 has been included in the revised FY25 Police budget and $250,000 will be included in both FY26 and FY27.
2. By July 1, 2025, APD shall create and the City shall provide a budget for a Compliance and Professional Standards Division staffed by a Captain, a Sergeant, and Officer and a Data and Statistical Policy Analyst (Analyst) and supported by a city attorney under the direction of the city attorney. The Captain, Sergeant and Analyst will be newly budgeted positions. The city attorney may be a new or existing, but an additional budgeted amount equal to the FTE assigned to the new division shall be added to the City Attorney’s Office. In compliance with these Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 11
terms, a new division is included in the FY25 revised budget to account for the contract mentioned in bullet no.1 and a new Captain, Sergeant, Analyst and Deputy City Attorney position will be included in the draft FY26 and 27 Police Department and City Attorney budgets. The City Attorney will assign an existing Assistant City Attorney to support the new division and add a Deputy City Attorney to support the City Attorney’s office. The estimated cost of the new positions in FY26 is $1,365,756 and $1,437,432 in FY27.
ARPA
ARPA funds were required to be spent and/or obligated (under contract) by December 31, 2024. Funds that were under contract by December 31st, have to be spent by December 31, 2026. The Public Safety and Community Resources (PSCR) department has several programs funded through ARPA that extend beyond December 31, 2024.
Should the City desire to continue the programs beyond the contract end dates, another source of funding will need to be determined.
1. Felton Institute, Angelo Quinto Crisis Response Team, $5.7M contract ending October 31, 2025. The fiscal year 2023 cost of services for 6 months was $862,172 and the fiscal year 2024 cost was $1,548,039 for the full year.
2. Rubicon Programs Inc., Mayor’s Apprenticeship Program, $217,590 contract ending December 31, 2025 (this contract has another $113,320 funded with other grant funding).
3. Bay Area Community Services Inc (BACS), support services for non-congregate bridge housing program, $3,382,761 contract ending April 25, 2025.
4. Rudram LLC, Master Lease of Executive Inn for Opportunity Village, budgeted at $2,342,952, contract ending April 2025.
CalVIP Grant
The City was awarded $1,794,118 from the Board of State and Community Corrections under the California Violence Intervention and Prevention (CalVIP) grant program. The purpose of the grant is to improve public health and safety by supporting effective violence reduction initiatives in communities that are disproportionately impact by violence. The grant ends June 30, 2026. Part of the grant funds 50% of the salary and benefits of a Public Safety Manager and Community Engagement Coordinator within the PSCR department. The remaining 50% is funded out of the General Fund. The full cost of the two positions will be fully funded from the General Fund beginning in FY27, which will result in an estimated additional $233,053 dollars of personnel costs to the General Fund.
The PSCR department will be applying for another round of funding in the coming months and if they City is successful in receiving an award, it is anticipated to continue funding 50% of the salaries for the duration of the new award period.
City Council Budget
During the June 2024 mid-year budget review, the City Council added $20,000 for each Council Member district and the Mayor for events within each respective district. The revised budget reflects a reduction to $14,000 for the Mayor ($3,954 has been spent year Antioch City Council Report
January 27, 2025 Agenda Item #SM-1 12
to date) and $10,000 for each district (no funds spent to date). Guidance is requested whether to maintain these budgets in FY25 and whether to include, and if so for what amounts, in the FY26 and FY27 budgets.
ATTACHMENTS
A. General Fund Revenue Summary
B. General Fund Revenue and Expenditure History Summary 2021-22 2022-23 2023-24 2024-25 2024-25
Revenue Type Actual Actual Actual Budget Revised
Taxes:
Property Tax-Secured 12,498,785 13,734,085 14,582,414 15,367,563 15,310,563 Property Tax In Lieu of VLF 9,311,807 10,170,167 10,942,644 11,379,766 11,488,682 Property Tax-Unsecured 356,195 411,735 531,038 360,000 360,000 Property Tax-Other 1,147,635 1,214,385 1,083,329 1,000,000 1,000,000 Other In Lieu Taxes 460 507 983 500 500
Unitary Tax 491,942 501,044 499,907 525,000 525,000
Total Property Tax 23,806,824 26,031,923 27,640,315 28,632,829 28,684,745 Franchises - Miscellaneous 24,330 24,438 25,212 10,000 25,968 Franchise-Gas 1,816,803 2,431,068 2,231,781 2,579,120 2,298,735 Franchise-Electric 565,832 628,089 608,333 666,340 626,500 Franchise-Cable TV 1,251,686 1,178,408 1,082,357 1,347,340 1,347,340 Franchise-Refuse Collection 1,383,049 1,476,467 1,595,748 1,586,622 1,586,622 Total Franchise Taxes 5,041,700 5,738,470 5,543,431 6,189,422 5,885,165 Business License Tax 1,737,681 1,817,053 1,745,217 1,820,000 1,820,000 Business License Tax - Rental 1,877,964 2,257,766 2,200,357 2,100,000 2,200,000 Business License Tax Penalty 93,691 328,048 254,429 85,000 150,000 Business Lic Tax Application 80,001 135,821 126,794 90,000 90,000 Contractors Business License 13,139 2,777 949 10,000 2,000 Total Business License Taxes 3,802,476 4,541,465 4,327,746 4,105,000 4,262,000 Property Transfer Tax 911,734 626,248 534,062 600,000 620,000 Sales and Use Tax 18,047,902 18,344,190 17,816,680 18,224,552 18,224,552 Sales Tax Measure C 20,167 0 0 0 0
1% Sales Tax 20,508,561 20,301,244 20,160,685 20,594,826 20,594,826 Sales & Use Tax P.S. Allocation 861,802 848,850 822,601 985,000 985,000 Motor Vehicle In Lieu Fees 130,368 118,213 142,595 80,000 80,000 Transient Occupancy Tax 200,228 221,179 141,496 150,000 150,000 Total Other Taxes 40,680,762 40,459,924 39,618,119 40,634,378 40,654,378 Total Taxes 73,331,762 76,771,782 77,129,611 79,561,629 79,486,288 Licenses & Permits:
Building Permits 3,706,974 3,034,026 2,876,131 2,508,800 2,508,800 Encroachment Permits 592,060 577,451 183,030 289,000 207,000 Wide Vehicle/Overload Permits 6,000 5,680 3,648 11,240 5,000 Total Licenses & Permits 4,305,034 3,617,157 3,062,809 2,809,040 2,720,800 Fines & Penalties:
Vehicle Code Fines 72,545 29,269 28,428 75,000 12,000
Non-Traffic Fines 1,984 2,220 76 100 170
Total Fines & Penalties 74,529 31,489 28,504 75,100 12,170
ATTACHMENT A
GENERAL FUND REVENUE SUMMARY
2021-22 2022-23 2023-24 2024-25 2024-25
Revenue Type Actual Actual Actual Budget Revised
ATTACHMENT A
GENERAL FUND REVENUE SUMMARY
Use of Money & Property:
Interest Earnings-Pooled (786,376) 1,128,572 2,562,592 600,000 2,200,000 Rent 657,836 607,644 575,213 575,000 575,000
Lease Interest 78,487 78,445 83,834 0 0
Total Use of Money & Property (50,053) 1,814,661 3,221,639 1,175,000 2,775,000 Revenue from Other Agencies:
Homeowners Prop Tax Relief 77,069 75,160 74,738 80,000 75,000 State Mandated Reimbursements 70,545 137,117 112,096 50,000 50,000 POST Reimbursements 35,020 43,094 27,565 20,000 20,000
Grants-Public Works 0 0 51,941 0 0
Grants-Community Development 97,583 77,014 616,892 0 0
Grants-Police 68,640 13,525 73,631 38,615 804,392
Total Revenue from Other Agencies 348,857 345,910 956,863 188,615 949,392 Services Charges:
Other Service Charges 83,367 55,265 55,528 40,525 40,150 Cannabis Fees 1,770,621 1,917,950 2,117,018 2,125,000 2,125,000 Assessment/Abatement Fees 226,685 60,489 246,267 200,000 100,000 Administration Services 31,089 13,764 5,004 23,000 42,000 Plan Checking Fees 347,149 421,246 620,056 677,840 346,820 Planning Fees 121,394 -30,177 58,288 76,800 70,000
Pool Safety Fee 2,604 1,529 2,298 1,100 1,100
Technology Fee 168,931 152,605 131,756 105,000 105,000
Energy Inspection Fee 57,520 50,600 44,430 45,750 35,000 Accessbility Fee 21,962 3,420 2,871 2,550 2,550
Green Building Verification & Compliance 269,500 195,264 209,836 199,000 130,000 General Plan Maintenance Fee 143,858 127,904 120,461 117,760 90,000 Inspection Fees 872,554 752,062 925,805 748,000 521,700 Billings-Mail Piece Fee 7,727 6,321 6,632 6,000 6,000
Billings-Cash Management 456,697 482,663 344,505 490,577 470,029 Police Services General 149,478 1,439,142 121,737 150,000 150,000 False Alarm Permit Fees 66,185 66,214 63,690 70,000 70,000 False Alarm Response 96,955 6,875 15,075 25,000 25,000
Special Public Works Services 1,114 0 0 0 0
Total Service Charges 4,895,390 5,723,136 5,091,257 5,103,902 4,330,349 2021-22 2022-23 2023-24 2024-25 2024-25
Revenue Type Actual Actual Actual Budget Revised
ATTACHMENT A
GENERAL FUND REVENUE SUMMARY
Other Revenue:
SBITA Proceeds 0 1,934,212 623,990 0 0
Miscellaneous Revenue 5,693,211 801,725 3,016,584 540,629 617,848 Donations 220 0 1,170 0 100
Reimb-Plan Rev Contract-Dev 3,316 6,484 4,633 0 0
Total Other Revenue 5,696,747 2,742,421 3,646,377 540,629 617,948 Total Revenue Before Transfers In 88,602,266 91,046,556 93,137,060 89,453,915 90,891,947 Transfers In:
A-2 City Wide Main. Dist (256) 54,981 10,000 30,000 30,000 30,000 Almondridge Main. Dist (253) 55,000 55,000 55,000 55,000 55,000 Byrne Grant (233) 93,718 0 44,705 0 0
Gas Tax (213) 1,010,000 1,010,000 1,010,000 1,010,000 1,010,000 Lone Tree Main. Dist (251) 21,092 21,092 21,092 21,092 21,092 SLLM Admin Fund 257 18,420 19,039 22,358 26,478 26,478
NPDES (229) 226,752 229,331 243,158 260,323 260,323
CFD 2016-01 (280) 186,078 248,108 289,085 274,980 313,143 CFD 2018-02 (282) 219,355 459,011 642,863 624,416 750,330 Street Impact Fund (241) 1,644,559 1,893,893 1,898,135 1,925,000 1,925,000 Supplemental Law Enforce. Grant (232) 250,000 319,536 335,411 275,940 300,940 Traffic Safety Fund (237) 100,000 120,000 81,135 110,000 85,000 American Rescue Plan Fund (206) 0 0 0 2,813,059 4,303,594 Capital Improvement Fund (311) 0 0 0 550,000 550,000
Total Transfers In To General Fund 3,879,955 4,385,010 4,672,942 7,976,288 9,630,900 TOTAL GENERAL FUND REVENUES $92,482,221 $95,431,566 $97,810,002 $97,430,203 $100,522,847 2021-22 2022-23 2023-24 2024-25 2024-25
Actual Actual Actual Budget Revised
Beginning Balance, July 1 $28,758,798 $34,730,176 $37,899,927 $43,258,769 $43,258,769 Revenue Source:
Taxes 52,803,034 56,470,538 56,968,926 58,966,803 58,891,462 Taxes - Measure C 20,167 0 0 0 0
1% Sales Tax 20,508,561 20,301,244 20,160,685 20,594,826 20,594,826 Licenses & Permits 4,305,034 3,617,157 3,062,809 2,809,040 2,720,800 Fines & Penalties 74,529 31,489 28,504 75,100 12,170
Investment Income & Rentals -50,053 1,814,661 3,221,639 1,175,000 2,775,000 Revenue from Other Agencies 348,857 345,910 956,863 188,615 949,392 Current Service Charges 4,895,390 5,723,136 5,091,257 5,103,902 4,330,349 Other Revenue 5,696,747 2,742,421 3,646,377 540,629 617,948 Transfers In 3,879,955 4,385,010 4,672,942 7,976,288 9,630,900 Total Revenue 92,482,221 95,431,566 97,810,002 97,430,203 100,522,847 Expenditures:
Legislative & Administrative 6,181,870 6,185,167 5,540,047 7,235,084 7,350,949 Finance 1,568,272 1,735,280 1,742,869 2,286,301 2,038,673 Nondepartmental 5,342,369 7,404,899 8,236,174 6,785,931 6,778,003 Public Works 10,411,518 11,228,155 12,469,321 16,496,459 16,687,953 Police Services 46,431,632 48,515,054 47,779,516 57,725,438 57,647,589 Police Services - Measure C 20,167 0 0 0 0
Police Services-Animal Support 1,313,715 1,733,670 1,702,199 2,372,047 2,244,320 Recreation/Community Services 1,832,615 4,125,770 4,476,937 5,125,433 5,268,816 Public Safety and Community Resources 533,261 1,618,265 1,694,419 2,900,025 2,359,312 Community Development 5,292,362 6,038,638 5,305,586 8,503,505 6,924,589 Total Expenditures 78,927,781 88,584,898 88,947,068 109,430,223 107,300,204 Transfer in (out) Budget Stabilization (7,583,062) (3,676,917) (3,504,092) 4,617,143 1,418,515 Ending Balance, June 30 $34,730,176 $37,899,927 $43,258,769 $35,875,892 $37,899,927 *Fund Balance $34,730,176 37,899,927 43,258,769 35,875,892 37,899,927 Assigned-Encumbrances & Projects 6,922,131 7,160,654 5,358,842 0 0 Committed-Gen Plan/Tech Fees 800,135 886,493 1,138,711 1,361,471 1,333,711 Committed-Litigation Reserve 500,000 500,000 0 500,000 0 Committed-Compensated Absences 138,118 150,338 149,936 150,000 136,007 Undesignated Reserve 26,369,792 29,202,442 36,611,280 33,864,421 36,430,209 Percentage of Revenue 28.51% 30.60% 37.43% 34.76% 36.24%
GENERAL FUND SUMMARY
Statement of Revenues, Expenditures and Change in Funds Available