Town of Apple
Valley
Fiscal Year 2023/24 Budget
Workshop
1 Workshop Outline
• Proposed Adopted Budget- Over All Funds
• Budget Summary of All Funds
• General Fund Highlights- Summary, Expenditures and Revenues • Capital Improvement Projects
• Other Funds Budget Comparison
• Forward Thinking
• Questions/Comments
2 Proposed Adopted Budget Over All Funds
• FY22-23 Amended Budget
Est. Revenues $101,388,718
Appropriation from
Fund Balance 8,265,687
Total Resources $109,654,405
Expenditure Appropriation $109,654,405
Total Spending $109,654,405
• FY23-24 Proposed Budget
Est. Revenues $107,962,301
Appropriation from
Fund Balance 16,389,804
Total Resources $124,352,105
Expenditure Appropriation $124,352,105
Total Spending $124,352,105
Budget
Summary of
All Funds
• FY22-23 Amended Budget
General Fund
Revenue 44,283,750
Expenditure 40,824,865
Special Revenue Funds
Revenue 11,106,968
Expenditure 16,420,854
Enterprise Funds
Revenue 45,948,000
Expenditure 52,408,686
Total
Revenue 101,338,718
Expenditure 109,654,405
4 • FY23-24 Proposed Budget
General Fund
Revenue 35,798,600
Expenditure 41,070,585
Special Revenue Funds
Revenue 14,714,495
Expenditure 22,611,721
Enterprise Funds
Revenue 57,449,206
Expenditure 60,669,799
Total
Revenue 107,962,301
Expenditure 124,352,105
General Fund Highlights
SUMMARY EXPENDITURES REVENUES
5 General Fund Summary
6 General Fund
Summary
FY23 Revised
Budget
General Fund
Summary
FY24 Requested
Budget % Change
Revenue 44,283,750 Revenue 35,798,600 -21%
Expenditure 40,824,865 Expenditure 41,070,585 1%
Surplus/(Deficit) 3,458,885 Surplus/(Deficit) (5,271,985)
GENERAL FUND EXPENDITURES
7 General Fund
Department
Expenditures
8 General Fund Expenditure
Summary by Department
FY 23 Revised
Budget
FY 24 Requested
Budget % Change
Town Council 269,108 272,203 1%
Town Attorney 670,000 320,000 -52%
Town Manager 673,751 641,430 -5%
Finance 1,214,500 1,154,658 -5%
Town Clerk 776,698 698,973 -10%
Public Information 431,359 467,153 8%
Human Resources 306,913 343,116 12%
Information Technologies 2,572,101 2,046,136 -20%
General Government 3,955,430 1,858,730 -53%
Public Facilities 1,662,786 1,992,757 20%
Public Safety 18,067,048 19,331,127 7%
Emergency Prep 28,300 28,600 1%
Animal Services 2,564,024 2,914,565 14%
Code Enforcement 559,663 586,936 5%
Building & Safety 729,823 876,059 20%
Economic Development 242,135 244,351 1%
Engineering 794,634 875,399 10%
Planning 840,984 950,805 13%
Grounds 2,180,646 2,755,555 26%
Aquatic Programs 766,437 592,131 -23%
Recreation Programs 1,366,702 1,989,225 46%
Recereation Admin 151,823 130,676 -14%
Total 40,824,865 41,070,585 0.6%
General Fund Expenditures by Department –
Operations & Maintenance
O&M, CONTRACTS, CIP FY 23 REVISED BUDGET FY 24 REQUESTED BUDGET % CHANGE Town Council 102,100 104,600 2%
Town Attorney 670,000 320,000 -52%
Town Manager 22,775 25,675 13%
Finance 312,630 155,450 -50%
Town Clerk 83,200 28,500 -66%
Public Information 115,550 117,450 2%
Human Resources 22,972 20,540 -11%
Information Technologies 1,989,560 1,444,405 -27%
General Government 3,955,430 1,858,730 -53%
Public Facilities 964,350 1,106,600 15%
Public Safety 18,067,048 19,331,127 7%
Emergency Prep 28,300 28,600 1%
Animal Services 438,898 535,917 22%
Code Enforcement 192,100 187,600 -2%
Building & Safety 675,789 807,275 19%
Economic Development 97,900 97,100 -1%
Engineering 740,600 812,160 10%
Planning 223,300 220,000 -1%
Grounds 1,398,341 1,784,400 28%
Aquatic Programs 470,825 286,200 -39%
Recreation Programs 320,835 377,040 18%
Recereation Admin 79,880 72,480 -9%
Total 30,972,383 29,721,849 -4%
General Fund
Expenditures
by
Department -
Personnel
10 Personnel FY 23 Revised Budget FY 24 Requested Budget % Change Town Council 167,008 167,603 0%
Town Attorney - - 0%
Town Manager 650,976 615,755 -5%
Finance 901,870 999,208 11%
Town Clerk 693,498 670,473 -3%
Public Information 315,809 349,703 11%
Human Resources 283,941 322,576 14%
Information Technologies 582,541 601,731 3%
General Government - - 0%
Public Facilities 698,436 886,157 27%
Public Safety - - 0%
Emergency Prep - - 0%
Animal Services 2,125,126 2,378,648 12%
Code Enforcement 367,563 399,336 9%
Building & Safety 54,034 68,784 27%
Economic Development 144,235 147,251 2%
Engineering 54,034 63,239 17%
Planning 617,684 730,805 18%
Grounds 782,305 971,155 24%
Aquatic Programs 295,612 305,931 3%
Recreation Programs 1,045,867 1,612,185 54%
Recereation Admin 71,943 58,196 -19%
Total 9,852,482 11,348,736 15%
Personnel Overview
11 Fiscal Year 2023/24 total
personnel cost under
current salary range:
$11,348,736
Increase of $1,496,254
from prior year.
Positions added or expanded in;
Parks & Recreation Programs - $566,000
Grounds/Facilities - $377,000
Animal Services - $254,000
Planning/Engineering/Building & Safety - $137,000
Expenditures by Category
12 Category/Department Proposed Budget Category/Department Proposed Budget General Government Public & Municipal Services
Town Council 272,203 Public Facilities 1,992,757
Town Attorney 320,000 Animal Services 2,914,565
Town Manager 641,430 Code Enforcement 586,936
Finance 1,154,658 Building & Safety 876,059
Town Clerk 698,973 Grounds 2,755,555
Public Information 467,153 Aquatic Programs 592,131
Human Resources 343,116 Recreation Programs 1,989,225
Information Technologies 2,046,136 Recereation Admin 130,676 General Government 1,858,730 Total Public & Municipal Services 11,837,905 Total General Government 7,332,398
Community & Economic Development
Public Safety Economic Development 244,351
Public Safety 19,331,127 Engineering 875,399
Emergency Prep 28,600 Planning 950,805
Total Public Safety 19,359,727 Total Community & Economic Development 2,070,555 Total Operating Expenditures 40,600,585
Budgeted Administrative Cost to Golf
Course 470,000
Total General Fund Appropriations 41,070,585
Expenditure
by Category
2023/24
13 General
Government 18%
Community &
Economic Dev 5%
Public &
Municipal
Services 29%
Safety 47%
Golf Course 1%
Review of Public
Safety Costs
•$4,200,000 increase since FY19/20
• Services paid through General Fund
14 General Fund
Revenues
15 FY 22-23 FY 23-24
Property Tax 14,809,863 15,006,000
Sales Tax 9,192,871 9,300,000
Franchise Fees 3,400,000 4,000,000
Other Taxes 362,000 345,200
Fines & Fees 595,800 578,850
Public Services 1,237,952 957,500
B&S, Plan, Eng 2,154,900 2,701,800
Parks & Rec 1,054,475 1,480,200
Other Revenues 11,475,889 1,429,050
44,283,750 35,798,600
General Fund Revenues by Category
Property Tax, 41.9%
Sales Tax, 26.0%
Franchise Fees, 11.2%
Other Taxes, 1.1%
Fines & Fees, 1.7%
Public Services, 2.7%
B&S, Plan, Eng, 7.5%
Parks & Rec, 4.1%
Other Revenues, 4.0%
16 Property Tax Review
17 $-
$2.00
$4.00
$6.00
$8.00
$10.00
$12.00
$14.00
$16.00
17-18 Actual
18-19 Actual
19-20 Actual
20-21 Actual
21-22 Actual
22-23 Estimate
23-24 Budget
11.1 11.7 12.2
13.1 13.8
14.8 15.0
MILLIONS
IN MILLIONS
Sales Tax
Review
18 17-18 Actual
18-19 Actual
19-20 Actual
20-21 Actual
21-22 Actual
22-23 Estimate
23-24 Budget
$6.5
$7.2
$6.8
$8.5
$9.0
$9.2
$9.3
in millions
Capital Improvement
Projects
19 This Photo by Unknown Author is licensed under CC BY-NC-ND Upcoming Bear Valley Rd Bridge Project
20 21
Town of Apple Valley
FY 2023-24 Capital Improvement Plan Budget
Totals
Apple Valley SR 18 Corridor Enhancement Plan 141,089
Apple Valley Village Accessibility Phase 2 1,189,134
Apple Valley/Bear Valley Road Pavement Study 250,000
Bear Valley Bridge (Mojave River Bridge) 2,667,000
Bear Valley Intersection Improvements 1,100,000
Central Road, from Bear Valley Road to SR18 191,000
Circulation Element Update Study and Modeling 150,000
Dale Evans Parkway @ Waalew Road (Realignment) 450,000
Desert Mountain Plaza Bus Turnout 187,000
James Woody Michael H. Martin Gym Rehabilitation 350,000 James Woody Mini Gym Rehabilitation 200,000
James Woody Sports Field Fencing and Restroom Replacement 369,131 Johnson Road Widening 5,000
Pahute Park 500,000
Paving Priorities 3,128,936
Powhattan Road Complete Streets 130,000
Rancherias Plaza Frontage Road Conversion 100,000
San Bernardino County Shared Roads Resurfacing 824,000
Sewer Assessment District 2A-1 Lift Station Abandonment 1,438,392 Sewer Assessment District 3A-1 and 3A-2 Lift Station Structural Rep 1,500,000 Sewer Assessment District 3A-1 and 3A-2 Lift Station Wet Wells 250,000 Sewer Assessment District 3A-2 Lift Station Re-Grade 50,000 Sewer Manhole Cover Replacement, Assessment District No. 2-A 150,000 Sewer Manhole Rehabilitation, Various Locations 150,000 Sidewalk Repairs, Various Locations 100,000
Sitting Bull Sidewalk Improvements 195,000
Town Wide Complete Streets Plan 331,000
Wika Road West End @ SR18 Access Improvements 75,000
Yucca Loma Elementary School Safe Routes to School 1,836,000 Total CIP Budget $18,007,682
Other Funds Budget Comparison
22 Other Funds
Budget
Comparison
23 CDBG Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 597,858 652,733 9%
Expenditure 1,592,978 919,680 -42%
AV HOME Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 867,741 911,188 5%
Expenditure 2,344,946 3,388,186 44%
VV HOME Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue - - 0%
Expenditure 2,347,066 2,100,155 -11%
RMRA Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 1,646,416 1,878,936 14%
Expenditure 1,694,783 2,702,936 59%
Art 8 LTF Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 79,000 270,000 242%
Expenditure 654,500 1,248,316 91%
TIF Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 525,000 800,000 52%
Expenditure 648,395 765,000 18%
Measure I Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 4,105,518 6,769,291 65%
Expenditure 3,698,783 7,883,907 113%
Other Funds
Budget
Comparison
24 Gas Tax Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 2,054,435 2,165,347 5%
Expenditure 2,098,366 2,440,600 16%
LL Dist Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 290,000 265,000 -9%
Expenditure 410,000 535,000 30%
Qumiby Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 300,000 340,000 13%
Expenditure 145,340 145,340 0%
Capital Facilities Summary (DIF) FY23 Revised Budget FY24 Requested Budget % Change Revenue 287,000 318,000 11%
Expenditure 43,106 250,000 480%
PBID Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 224,000 214,000 -4%
Expenditure 634,091 182,600 -71%
PEG Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 130,000 130,000 0%
Expenditure 108,500 50,000 -54%
Total Summary FY23 Revised Budget FY24 Requested Budget % Change Combined Revenue 12,886,699 14,197,016 10%
Combined Expenditure 20,956,250 23,758,570 13%
25 AVCE Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 27,401,000 35,001,000 28%
Expenditure 26,285,186 34,255,450 30%
Golf Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 1,390,000 1,312,206 -6%
Expenditure 1,372,279 1,422,650 4%
Solid Waste Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 10,604,000 14,365,000 0%
Expenditure 13,337,300 14,467,000 8%
Wastewater Summary FY23 Revised Budget FY24 Requested Budget % Change Revenue 6,553,000 6,771,000 3%
Expenditure 11,413,921 10,524,699 -8%
Total Summary FY23 Revised Budget FY24 Requested Budget % Change Combined Revenue 45,948,000 57,449,206 25%
Other Funds Combined Expenditure 52,408,686 60,669,799 16% Budget
Comparison
Forward
• Potential cap on Public Safety allocation (%) to
General Fund.
• Reserve Policy reviews.
• Additional, sustained revenue streams to help
meet the demand of the expenditure increases.
• Transaction (Sales)Tax
• Utility Users Tax
• Heavy analysis on PT and OT.
Thinking
26 Questions/Comments
27