1 AUBURN CITY COUNCIL
SPECIAL SESSION AGENDA
CITY COUNCIL WORKSHOP
Council Chambers
1225 Lincoln Way, Auburn, CA 95603
June 19, 2023
Special Session 6:00 p.m.
Meeting facilities are accessible to persons with disabilities. Requests for Assistive Listening Devices or other considerations should be made through the City Clerk’s Office at (530) 823-4211, Ext. #112 https://us02web.zoom.us/j/83915769321
CALL TO ORDER
PLEDGE OF ALLEGIANCE
ROLL CALL
Public Comment
This is the time provided so that persons may speak to the Council on any item not on this agenda. Please make your comments as brief as possible. The Council cannot act on items not included on this agenda; however, the items will be automatically referred to staff.
1. FISCAL YEAR 2023-24 BUDGET WORKSHOP
Informational report on the Fiscal Year 2023-24 Budget Development and provide direction to staff as required.
ADJOURNMENT
Materials related to an item on this Agenda submitted to the Council after distribution of the agenda packet are available for public inspection in the City Clerk’s Office, 1225 Lincoln Way, Room 6, Auburn, CA 95603 during normal business hours.
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2 To: Honorable Mayor and City Council Members
From: Sean Rabé, City Manager
Meeting Date: June 19, 2023
Business Type: Council Business
Subject: Fiscal Year 2023-24 Budget Workshop
The Issue
Shall the City Council receive an informational report and provide direction on the Fiscal Year 2023-24 Budget?
Action Requested
It is requested that the City Council receive an informational report on the Fiscal Year 2023-24 Budget Development and provide direction to staff as required.
Background
Staff brought forward to Council a Mid-Year financial update for the current fiscal year, 2022- 23, on March 13, 2023. Since that time Staff has been working diligently to prepare a budget for the upcoming 2023-24 fiscal year. This process has included working with department heads to determine overall operating and capital outlay needs consistent with citywide priority and goals.
Staff has brought proposed components of the budget by way of budget workshops at the April 24th, May 8th and June 12th Council Meetings. This update is a continuation of these workshops as Council considers several updates as it pertains to the upcoming budget year as well as the introduction of a proposed Financial Management Policy (FMP).
Council considered the City Commissions and Committees budget requests and the proposed solar projects during the June 12th Council meeting. As noted during that meeting, the current proposed budget includes funding for all commission and committee budget requests. Council provided direction that the City Manager review all requests against the enabling ordinances and resolutions and bring that work back at a future meeting for action (likely the August 14 meeting). Council also opted to not pursue any solar projects at this time.
The focus of tonight’s meeting will be review of and direction to staff on the following issues:
❖ Proposed American Rescue Plan Act (ARPA) Spending Plan 3 ❖ Proposed Financial Management Policy
Staff is also prepared to begin discussion on the Operating Budget should Council have time tonight.
Financial Management Policy (FMP)
The purpose of this policy is to establish a key element of the financial stability of the City by setting guidelines for the General Fund balance, or reserve, and establishing fund balance classifications that comprise a hierarchy based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources reported in governmental funds. The amounts of these reserves are reviewed annually and may also be modified or changed in any way, at any time at the discretion of the Council.
The City Council adopted a Fund Balance Policy on March 9, 2015, establishing a process and criteria for the continued evaluation of a target fund balances as conditions warrant. This policy also established a process for reaching and/or maintaining the targeted level of fund balances and the priority for the use of resources in excess of the target. Finally, this policy also provided a mechanism for monitoring and reporting the City’s governmental fund balances. The proposed Financial Management is a revision to the City’s current Fund Balance Policy.
The City annually tracks the fund balances as part of the annual budget development process for Council consideration. As part of the current practice at the City, the following fund balance reserves are observed:
Economic Contingency Reserve
Pension Unfunded Liability Reserve
Pre-Paid Insurance Costs
Police Department Donation Reserve
Fund Balance Reserve for Future Projects
Unobligated Fund Balance
Combined, these reserves make up the totality of the General Fund Reserves. The City’s current Fund Balance does not specifically call for an Economic Uncertainty reserve. Staff is proposing the Economic Uncertainty provision be included in the FMP to recognize predictable future reductions in city revenues such as property, sales and transient occupancy taxes and other funds including the COPS grant and reimbursable mandated costs as well as to protect the General Fund against unpredictable fluctuations in major revenues. The proposed target reserve for this fund is $3.4 Million. This goal for this reserve 4 is to be up to 40% of anticipated sales tax in the coming fiscal year. This reserve is to be reviewed annually for recommended adjustments as needed.
Further, the City’s current Fund Balance does not specifically call for a Pension Stability reserve. Staff is recommending the inclusion of the Pension Stability reserve to ensure the city has adequate reserves in the event of an increase in pension costs above and beyond the annual normal cost. The amounts of this reserve shall be set by Council on an annual basis; the current reserve level the Council has set for this reserve is $1 Million dollars.
The current Fund Balance Policy also contains a provision for Compensated Absences. This provision is designed to maintain appropriate reserves to cover compensated absences and other employee benefit liabilities and to meet statutory requirements and actuarially projected needs. This component of the policy has not been formally recognized in the previous fiscal years; this is a restoration of this reserve type. The proposed target level for this reserve is based on an average of the previous five years’ leave payout for the City’s workforce as well as a contingency amount in order to insulate the city from significant fiscal impacts resulting from retirements and/or negotiated agreements with the City’s workforce relative to accrued leave balances. The amount of this reserve shall be reviewed annually.
The current Fund Balance Policy contains a provision for Self-Insurance Balances. These balances represent accumulated reserves for future unemployment and workers compensation claims. There are no substantial changes proposed to how this reserve is recognized annually by the city.
A Litigation Reserve’s purpose is to provide funds for litigation that the city may be faced with from time to time. This reserve will serve to position the City to for claims not covered by NCCSIF (Northern California Cities Self Insurance Fund), the city’s risk management joint powers authority plus an additional margin for contingency.
The current Fund Balance Policy does not specifically call for a Capital Reserve. Council has approved the programming of General Fund reserve balance for one-time projects and purchases. This amount is reported as part of the annual budget development process and is being formally introduced into the proposed FMP to augment other available funds (impact fees, grants, enterprise funds, etc.) for capital projects. This reserve may also be used for one-time projects and to replace existing vehicles and equipment either on an as needed basis or on a replacement schedule.
5 A Major Equipment and Vehicle Replacement Reserve is to schedule a funding mechanism for costly replacements of major equipment and vehicles in order to avoid a large “spike”, or increase, in equipment expenditures in a given fiscal year. The equipment reserve budget is intended to serve as a placeholder for future purchases and/or leases for such major equipment as fire apparatuses, police and transit vehicles as well as major equipment as may be needed in the delivery of services for the city. With the anticipated state requirements of electric vehicles in the coming future, this reserve is important to position the city to proactively schedule and replace its fleet as needed when reduced impacts in a given fiscal year as this method proposes to build up a healthy reserve based on anticipated need.
Lastly, the current Fund Balance Policy speaks to Unrestricted Fund Balance which has been reported as Unassigned Reserves in the City’s annual budget document. The proposed FMP seeks to provide specificity, separate from other reserve types, for revenues remaining at the end of the city’s fiscal year, unless encumbered, that will be allocated to these reserves by the City Council based on recommendations of the city manager.
To summarize and provide a visual for the proposed FMP below are two tables that consider the projected General Fund Reserve level as of June 30, 2024. The first table is a representation of the City’s current practices pertaining to General Fund Reserves:
Current Reserve Levels:
• Economic Contingency Reserve $ 2,700,000
• Pension Unfunded Liability Reserve 1,000,000
• Prepaid Insurance Costs 577,653
• Police Dept. Donation Reserve 2,873
• Fund Balance Reserved for Future Projects 999,560
• Unobligated Fund Balance 3,247,299
Total Anticipated General Fund Reserves – June 30, 2024 $ 8,527,386 6 The second table is a representation of the proposed General Fund Reserve by way of the revised FMP:
The above estimated General Fund Reserve balance for June 30, 2024 is based on current projections at the time of this report and are subject to modifications based on further development of the City’s annual budget. This projection is being used only to show examples of the policy “as is” and “as proposed”. The removal of the Police Department Donation reserve from the reporting structure is not a policy change, it will still be tracked and available for us annually, however, being such a small amount in the overall general fund, it will no longer be reported out with the significant reserve balances in the general fund.
American Rescue Plan Act (ARPA) Spending Plan
In March 2021, Congress passed the American Rescue Plan Act (ARPA). As a result, the United States Treasury allocated more than $350 billion dollars to state, regional, municipal, and Tribal governments. The ARPA infused local governments with one of the largest injections of federal cash in U.S. history.
In April 2022, the United States Treasury issued a final ruling regarding the use of ARPA funs that provided greater clarity and flexibility with regards to the allowable uses of ARPA funding.
The Treasury’s ruling allowed agencies that are receiving less than $10 million in total ARPA funding to utilize a one-time election for the use of the funds for general government services.
As the City of Auburn’s total ARPA allocation is well below the $10 million dollar threshold as identified by the United States Treasury the City can utilize the funds for several key one-time projects/initiatives.
7 Requirements for the programming and utilization of ARPA funds are that the funds must be budgeted for appropriation in full by the end of the 2023-24 Fiscal Year and must be fully expended by the completion of the 2025-26 Fiscal Year. The City has programmed these funds for to address several key operational and infrastructure needs within the organization and the Community.
City Council approved an ARPA spending plan as part of the 2022-23 budget process. To date, the city has expensed approximately $630k and anticipates this number to reach approximately $700 by the end of the fiscal year.
The table below shows the actuals expensed by project as of this report:
The following projects have been identified as Council priorities. The remaining budget for these projects are as follows:
8 ** As of the writing of this Staff report, I believe the numbers for 1103 High Street may be transposed – thus, I believe $46,700 has been spent, while approximately $73,300 remains.
Combining the expenditures incurred to date with the remaining budgets for prioritized projects, there is a total of $2.27 million in ARPA funds for which the use is not anticipated to change and/or the project(s) are well under way.
These projected uses of ARPA funding leaves approximately $1.1 Million in funding available.
These remaining ARPA funds are proposed to be programmed to initiate the City’s General Plan Update; beginning with the circulation and land use elements. If the responses to the RFQ (Request for Qualifications) enable the city to enter into a contract with a consultant to do more than these two elements, these funds provide the ability to do so.
Based on discussion in prior budget workshops, the planned allocation of ARPA funds now is:
• $1.1 M to update the City’s General Plan. This amount is the combination of the $750,00 previously allocated for planning projects, the $300,000 that was allocated for broadband updates and a reduction in cost for the scanning project.
The impetus behind the recommendation to reallocate budget is based on discussions about City priorities over the course of the previous fiscal year and the recognition of the City’s Priority Projects:
OTBA $ 496,500
DTBA $ 500,000
Citywide Scanning Project $ 193,680
Records Retention/Laserfiche $ 18,260
Carnegie Library $ 150,000
1103 High Street $ 46,700
Safe Streets Grant Matching Funds $ 100,000
Park Preserve Multi-Use Improvements 64,000 $
$ 1,569,140
9 General Plan being updated as a critical element to the City’s future fiscal health and the ability for the City deliver and fund adequate levels of services for the community. The update of the City’s General Plan is recommended at this time as a more strategic use of these onetime ARPA funds. This reallocation would allow the City to begin the process of updating the Land Use Element, Circulation Element and Zoning Code. These documents are the bedrock of the City’s Planning documents and are all critical pieces that provide your Staff a more solid footing when reaching out to potential developers (both residential and commercial) and a more transparent process for those developers should they show interest.
Staff strongly recommends this reallocation of ARPA funding as a way to invest in the long term fiscal health.
Alternatives Available to Council; Implications of Alternatives
1. Provide direction to Staff to modify the proposed Financial Management Policy. The proposed reserve amounts are consistent with best practices and with other agencies I have worked in; however, Council could choose to modify them.
2. Council could choose to not reallocate the remaining balance of the ARPA funding.
This alternative is not recommended, however, because doing so would prevent the City from being able to move forward with the incremental update of the General Plan and could negatively impact the City’s long term fiscal health.
Fiscal Impact
This is an informational item only at this time. Fiscal impacts will occur upon the adoption of the 2023-24 Fiscal Year Budget which is anticipated to occur prior to the end of the fiscal year, June 30, 2023.
Attachments
1. Proposed Financial Management Policy Draft with red-line edits (pages 11-16)
2. Draft Operating Budget (pages 17-108)
10 CITY OF AUBURN
BUDGET AND FINANCIAL MANAGEMENT POLICIES
FUND BALANCE POLICY
Adopted by Resolution No. 15-2523-XX
March 9, 2015June 26, 2023
Policy Purpose
To set forth and maintain sound fiscal policy assuring conservative and consistent protocol in developing the City’s budget and use of funds, the city Council has adopted a set of financial policies. These policies will be reviewed annually as part of the budget process and amended as necessary to reflect the City’s fiscal soundness.
The purpose of this policy is to establish a key element of the financial stability of the City by setting guidelines for the General Fund balance, or reserve, and establishing fund balance classifications that comprise a hierarchy based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources reported in governmental funds.
Unassigned fund balance is an important measure of economic stability. It is essential that the City maintain adequate levels of unassigned fund balance to mitigate financial risk that can occur from unforeseen revenue fluctuations, unanticipated expenditures and similar circumstances. The fund balance also provides liquidity for the City’s operations.
This policy also establishes a process and criteria for the continued evaluation of a target fund balance as conditions warrant. This policy also establishes a process for reaching and/or maintaining the targeted level of fund balance and the priority for the use of resources in excess of the target. Finally, this policy shall provide a mechanism for monitoring and reporting the City’s governmental fund balances.
Definitions and Classifications
Fund Balance is a term used to describe the net assets of governmental funds. It is calculated as the difference between the assets and liabilities reported in a governmental fund.
Under the standards of the Government Accounting Standards Board (GASB), the standard setting body for public agency accounting in America, governmental fund balance is reported in five classifications as outlined below:
Restricted Fund Balance Components:
1. Nonspendable – includes amounts that are (a) not in spendable form (i.e., illiquid assets), or (b) legally or contractually required to be maintained intact (such as reserves/fund balance required by bond covenants to ensure the City’s ability to make payments to bondholders when due). The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example:
inventories and prepaid amounts. Also, legal restrictions sometimes permanently bar 11 the spending of resources that are otherwise in spendable form such as the principal of an endowment fund.
2. Restricted – includes amounts that can be spent for specific purposes stipulated by external resource providers, constitutionally or through enabling legislation.
Restrictions may effectively be changed or lifted only with the consent of resource providers. Unrestricted Fund Balance Components:
3. Committed – includes amounts that can only be used for the specific purposes determined by the City’s highest level of decision-making authority. The City Council is the highest level of decision-making authority for the City that can (a) by adoption of an ordinance, (b) adoption of a resolution, (c) through adoption of the budget or (d) by adoption of a budget amendment that occurs throughout the year, commit fund balance. Once adopted, the limitation imposed remains in place until a similar action is taken to remove or revise the limitation. For example, the City Council has historically assigned a portion of the City’s general fund balance as an economic uncertainty reserve and has drawn on that reserve to fund City services in times of declining revenues.
4. Assigned – comprises amounts intended to be used by the City for specific purposes that are neither restricted nor committed. The City Council has by resolution authorized the assignment of fund balance. The Council may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year’s appropriated budget.
Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment.
5. Unassigned – is the residual classification for the General Fund that includes all spendable amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. In other governmental funds, if expenditures incurred for specific purposes exceed the amounts restricted, committed, or assigned to those purposes, that fund would report a negative unassigned fund balance.
5. OBJECTIVES
1. The City’s financial activity will be set forth in an annual budget presenting a fair and fully disclosed financial representation of the city in conformity with generally accepted accounting principles.
2. The City Manager will present the annual budget and periodic financial information to the City Council to include the following information based on conservative but reasonable revenue estimates:
12 • actual revenues, expenditures, reserve balances and fund balances for the prior fiscal year; • estimated revenues, expenditures, reserve balances and fund balances for the next fiscal year;
• projected revenues, expenditures, reserve balances and fund balances for the next fiscal year;
• will work toward producing a long-range financial plan that will include a 5-year Capital Improvement Program and, when possible, multi-year revenue and expenditure forecasting; and
Fund Balance
1. It shall be the goal of the City to maintain a minimum fund balance in the general fund (or general fund reserve) of 30% of estimated expenditures for the following fiscal year. Ratings agencies prefer fund balance levels at or near 30% for entities at or aspiring to AAA status for their debt rating.
2. The City Council may approve the use of budgeted reserves in the case of emergency events, or conditions that result in unanticipated expenditure requirements or revenue fluctuations within a fiscal year, or to take advantage of an extraordinary opportunity. In the event that the unassigned fund balance drops below the 30% minimum level, the City will develop a plan, implemented through the annual budget process, to return the balance to the target level over a period of no more than three (3) fiscal years.
3. The City Manager will provide the City Council with a mid-year review of the city’s financial activities. The review will be presented in March and compare annual budget projections with actual results.
4. Major capital improvement projects will be funded using the most financially prudent method available including:
• traditional long-term financing (bond issues);
• “pay-as-you-go” financing (using impact fees, allocated reserves, grants, general funds, , etc.);
• combination of debt financing and “pay-as-you-go” financing; • using cash accumulated in excess of policy requirements.
5. The city will maintain reserve funds to:
• stabilize the city’s fiscal base for anticipated fluctuations in revenues and expenditures;
• provide for nonrecurring, unanticipated expenditures; and • provide for innovative opportunities for the betterment of the community. 13 2.
The City desires to establish a fund balance classification policy consistent with the needs of the City, and in a manner consistent with governmental accounting standards (GASB 54). The following reserve accounts will be established within the General Fund:
3. The following classifications serve to enhance the usefulness of fund balance information and shall be used by the City:
• Economic Contingency Reserve: The purpose of this reserve is to recognize predictable future reductions in city revenues such as property, sales and transient occupancy taxes and other funds including the COPS grant and reimbursable mandated costs as well as to protect the General Fund against unpredictable fluctuations in major revenues. This reserve will maintain funding levels to allow for normal revenue growth to replace reduced revenues.
The target reserve for this fund is $3.4 Million. This goal for this reserve is to be up to 40% of anticipated sales tax in the coming fiscal year. This reserve is to be reviewed annually for recommended adjustments as needed. • Pension Stability Reserve: The purpose of this reserve is to ensure the City has adequate reserves in the event of an increase in pension costs above and beyond the annual normal cost. The amount of this reserve shall be set by Council on an annual basis.
• Employee Benefit Reserve: The purpose of this reserve is to maintain appropriate reserves to cover compensated absences and other employee benefit liabilities and to meet statutory requirements and actuarially projected needs.
The target level for this reserve is based on an average of the previous five years’ leave payout for the City’s workforce as well as a contingency amount in order to insulate the City from significant fiscal impacts resulting from retirements and/or negotiated agreements with the City’s workforce relative to accrued leave balances. The amount of this reserve shall be reviewed annually. • Self-Insurance Balances: Accumulated reserves for future unemployment and workers compensation claims
• Litigation Reserve: The purpose of this reserve is to provide funds for litigation that the city may be faced with from time to time. This reserve will serve to position the City to for claims not covered by NCCSIF (Northern California Cities Self Insurance Fund), the city’s risk management joint powers authority plus an additional margin for contingency.
• Capital Reserve: The purpose of this reserve is to augment other available funds (impact fees, grants, enterprise funds, etc.) for capital projects. This reserve may also be used for one-time projects and to replace existing vehicles and equipment either on an as needed basis or on a replacement schedule. • Major Equipment and Vehicle Replacement Reserve: The purpose of this reserve is to schedule a funding mechanism for costly replacements of major 14 equipment and vehicles in order to avoid a large “spike”, or increase, in equipment expenditures in a given fiscal year. The equipment reserve budget is intended to serve as a placeholder for future purchases and/or leases for such major equipment as Fire Apparatuses, Police and Transit Vehicles as well as major equipment as may be needed in the delivery of services for the City. • Unobligated Fund Balance: General Fund revenues remaining at the end of the city’s fiscal year, unless encumbered, will be allocated to these reserves by the City Council based on recommendations of the city manager. a. Restricted Fund Balance
1. Nonspendable
2. Restricted
b. Unrestricted Fund Balance
1. Committed
2. Assigned
3. Unassigned
Annual General Fund operating expenditures shall not exceed projected available annual revenues unless the city intends to use reserves for its intended purposes which can include for emergency purposes (i.e. pandemic, flooding, wildfire and others for which there is no funding). If reserves are reduced because they are used for the intended purposes, then the city manager shall present a plan to the ty Council to restore the reserves to 30% of projected General Fund expenditures within 3 fiscal years.
7. Appropriations of fiscal resources are the responsibility of the City Council and the City Manager.
Appropriations requiring City Council action are:
• appropriation of reserves, except replacement reserves; • transfers between funds;
• appropriations of any unassigned revenues; and
• inter-fund loans.
Appropriations requiring City Manager action are:
• transfers within a fund or department;
• appropriation of replacement reserves; and
• appropriation of unbudgeted assigned revenues.
8. A fiscal impact statement will be provided in each staff report submitted to the City Council as part of the City Council agenda process.
9. The City will strive to pay competitive market level compensation to its employees. 15 10. The City’s investment policy will be reviewed annually as part of the budget process.
11. The City will review sewer and water rates every five years to assure rates are covering cost of providing service as well as to meet Federal and/or State mandates and to provide sufficient funds for necessary capital projects including being able to leverage for grant funds.
4. For unrestricted fund balance assignments, City Council action must be taken to establish assignments before the fiscal year to which those assignments apply.
Generally, committed amounts should be reduced first, followed by assigned amounts, followed by unassigned amounts such as:
5. 6.
7. a. Other Post-Employment Benefits (OPEB): The annual required contribution (or ARC) may be funded with unassigned fund balance to ensure adequate funding of OPEB obligations. Because the City does not offer post-retirement medical benefits, as some public employers do, its OPEB obligations are lower than many other agencies.
8. b. Encumbrances: Amounts encumbered at year-end by contract, including purchase order, or encumbered by some other means shall be classified as assigned.
9. c. Budget Appropriation: Amounts appropriated in the annual budget resolution, or in any supplemental budget resolution, for expenditures in ensuing fiscal year shall be classified as assigned.
10. d. Self-Insurance Balances: Accumulated reserves for future unemployment and workers compensation claims.
11.6. e. Compensated Absences – Actual accumulated employees’ vacation balances at the end of each fiscal year
16 City of Auburn
Fiscal Year 2023-24
Proposed Adopted Operating Budget
17 City Council
Alice Dowdin Calvillo – Mayor
Rachel Radell‐Harris – Vice Mayor
Daniel Berlant – Council Member
Sandy Amara – Council Member
Mike Holmes – Council Member
City Staff
Sean Rabé – City Manager
Nathan Bagwill – Administrative Services Director
Donna Silva – City Treasurer (Elected)
Ryan Kinnan – Police Chief
David Spencer – Fire Chief
Cristina Shafer – Finance Analyst
18 (This page was intentionally left blank)
19 ABOUT THE CITY OF AUBURN
COMMUNITY PROFILE
The City of Auburn, California, is the capital of Placer County. Auburn is geographically located Northeast of Sacramento and Southwest of Lake Tahoe along the I-80 corridor. The city is nestled in the foothills of the Sierra Nevada Mountain Range at a comfortable 1,300 feet elevation. Auburn is situated on the edge of the Auburn State Recreation Area and overlooks the beautiful American River Canyon which offers an abundance of outdoor recreational activities. With majestic views of the American River Canyon, vistas of the Sierra Nevada Mountains, wooded hills and ravines, and streams winding through small valleys characterize the site of the city. From its early origins in the 1850’s as one of the first gold rush communities in California, Auburn is a community of strong historic character, yet serves as a growing economic center. Today, the city comprises approximately 7.5 square miles with a population of 14,195. Throughout the years, the City of Auburn and surrounding foothill environs have grown steadily and continue to grow. The unincorporated areas to the north and east of Auburn have also continued to urbanize, resulting in an Auburn urban area population of approximately 30,000.
The City of Auburn and surrounding Auburn areas continue to attract large retailers and new businesses. The City continues to emerge as a destination point for those enjoying the variety of activities available in the area from whitewater rafting, horseback riding, and hiking to the historic ambiance of the Old Town and Downtown areas providing unique shopping and dining experiences. In combination with growth, the City continues to preserve its unique character and its sense of history.
In 2003, the Auburn City Council passed an official measure proclaiming Auburn as the “Endurance Capital of the World.” Auburn is home to some of the most challenging and historic endurance events on the planet, including the Auburn International Triathlon, the Tevis Cup Ride, and the Western States 100.
20 Total Full Time Equivalent Positions Authorized ‐ FY 2023‐24: 99.5 Positions not Funded in Budget: 1.0 ‐ 1 Planning Technician * Elected positions were previously counted as FTE's. This has been discontinued. ** Contracted Positions / Functions ‐ Administrative Services: ‐ Information Technology Operations ** Contracted Functions ‐ Fire: ‐ Dispatching Services
3.5 The Citizens of the City of Auburn
Transit Operations
6.5 FTE
City Attorney
CONTRACT
City Manager
3.0 FTE
Mayor & City Council*
ELECTED
Fire **
24.0 FTE
City Treasurer*
ELECTED
Sewer Operations
Administrative
Services **
3.0 FTE
Human Resources
2.0 FTE
Airport
1.5 FTE
Community &
Economic
Development
4.5 FTE
Police
36.0 FTE
Public Works
14.5 FTE
City Clerk
1.0 FTE
21 ENDING Excess / (Deficit)
BEGINNING FUND BALANCE of Revenues Capital
FUND BALANCE REVENUES EXPENDITURES (INCLUDES RESERVES) over Expenses Plan / Outlay General Fund $ 17,903,894 8,521,550 $ 17,898,058 $ 8,527,386 $ 5,836 $ 373,174 $ Enterprise Funds
Airport 828,645 $ 1,932,577 1,246,479 $ 1,514,743 $ 686,098 $ 651,350 $ Sewer Service 6,780,000 13,715,754 8,447,127 12,048,627 (1,667,127) 4,032,000 $ Total Enterprise Funds $ 14,544,399 $ 8,712,577 $ 9,693,606 $ 13,563,370 $ (981,029) $ 4,683,350 Special Revenue Funds
Gas Tax $ 421,266 $ 744,989 $ 839,000 $ 327,255 $ (94,011) $ 225,000 Transportation 670,683 526,074 707,500 489,257 (181,426) 602,500 Transit (185,241) 1,248,788 1,063,545 2 185,243 113,500 Auburn School Park Preserve Fund - (157,514) - (157,514) - - CDBG Defederalized Funding 76,271 31,706 4,000 103,977 27,706 - Property Seizure 198,158 50,000 65,000 183,158 (15,000) 65,000 HOME / First Time Homebuyers Grant 6,500 277,451 5,000 278,951 1,500 - Community Development Block Grant 34,706 176,352 31,706 179,352 3,000 -Recycle Grant Program Fund 5,000 (9,807) - (4,807) 5,000 - Solid Waste Management Fund 260,000 (319,789) 292,580 (352,369) (32,580) -State Law Enforcement Personnel 175,000 - 175,000 - - - Project / Impact Fee Fund 914,025 8,500 1,250 921,275 7,250 - Facilities & Equipment 146,219 55,000 200,000 1,219 (145,000) 200,000 Total Special Revenue Funds $ 2,208,074 $ 3,146,263 $ 3,384,581 $ 1,969,756 $ (238,318) $ 1,206,000 Redevelopment Property Tax Trust Funds
Property Tax Trust $ 29,416 $ 294,161 $ 320,156 $ 3,421 $ (25,995) $ - Total RDA Property Tax Trust $ 29,416 $ 294,161 $ 320,156 $ 3,421 $ (25,995) $ - Total Citywide $ 25,303,439 $ 30,056,895 $ 31,296,401 $ 24,063,933 $ (1,239,506) $ 6,262,524 City of Auburn
Budgeted Revenues / Expenditures / Fund Balance
Fiscal Year 2023-24 Proposed Budget
22 CITY OF AUBURN
FISCAL YEAR 2023-24 PROPOSED BUDGET OVERVIEW
Following is a summary of the Fiscal Year 2023-24 Proposed Budget, including a comparison with prior year estimated actuals and a discussion of any recommended changes. The budget is balanced and is developed with focus on the City’s long‐term needs and fiscal sustainability, consistent with City Council direction.
As discussed below, the FY 2022-23 Proposed Budget reflects a commitment to the advancement of City services, the maintenance of infrastructure and planning for the future. Key priorities in the overall spending plan include:
Fire Prevention and Protections
Enhancement of the City’s 5-Year Capital Improvement Program Economic Development Programs
Modernization of Internal Technology Systems
Employee Development Programs
Strategic Planning & General Plan Update
Combined proposed budget estimated revenues for the 2023-24 fiscal year are $30 million, compared to an adjusted $32.2 million expected for FY 202223. Total planned spending for the 2023-24 fiscal year is $31.3 million, compared to an adjusted $34.6 million anticipated in FY 2022-23.
Citywide Revenues
Total estimated revenues for FY 2023-24 decrease by approximately $1.7 Million from the FY 2022-23 estimated actuals. This decrease can be attributed to the use of one-time funds in FY 2022-23 that for a large infrastructure project that was completed in FY 2022-23 ahead of schedule and under budget, negating the need for further fund balance reserves that were previously anticipated for us in the upcoming FY 2023-24. Additionally, there was an influx of revenue into Transit Funds during FY 2022-23 as a result of the timing of the receipt of the funds which crossed fiscal years and resulted in two year’s worth of revenue being realized in Transit in this fiscal year. The upcoming FY 2023-24 reflects a return to general baseline revenues for the Transit funds.
23 Fiscal Year 2023-24 Budgeted Revenues
Total Revenues = $30,095,101
Citywide Expenditures
Anticipated expenditures for FY 2023-24 are $31.3 million, a decrease of approximately $3.3M from the $34.6 million anticipated for FY 2022-23. The majority of the anticipated decrease in expenditures can be attributed to completing large capital projects in FY 2022-23 such as $1M for a Storm Drain Project in the General Fund for Sunrise Ridge and Crimson Court and the completion of the Wastewater Treatment Plant Sludge Dewatering project, $2.3M. Other reductions in capital throughout the City’s funds are anticipated to be generally offset by anticipated increase in compensation for the City’s workforce. Negotiations with the City’s five labor groups are anticipated to be completed by the end of the fiscal year and, as such, a placeholder has been inserted into the overall budget in anticipation of an agreement. 24 Budgeted expenditures by fund type are show below:
Fiscal Year 2023-24 Budgeted Expenditures
Total Expenditures = $31,304,761
Taken as a whole, the FY 2023-24 Proposed Budget estimates indicate the City will be spending approximately $1.2 million more than it will collect in revenue during the coming fiscal year, resulting in uses of fund balance earmarked primarily for capital projects in certain funds.
A brief overview of the City’s major operating funds is presented below:
General Fund
FY 2022-23 General Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $19,029,235 $18,990,017
FY 2023-24 Proposed Budget $17,903,894 $17,898,058
The FY 2023-24 General Fund Proposed Budget reflects revenues of $17,903,894 and expenditures of $17,565,058, leading to an anticipated balanced budget with a very slight anticipated surplus of $5,836 for FY 2023-24.
General Fund,
17,898,058
Airport Enterprise
Fund, 1,246,479
Sewer Enterprise
Fund, 8,447,127
Special Revenue
Funds, $3,392,941
Trust and Agency
Funds, $320,156
25 FY 2023-24 budgeted revenues of $17,903,894 reflects a decrease from FY 2022-23 estimated revenues of $19,029,235 primarily due to:
- Utilization of approximately $1.1M of fund balance, realized as revenue in the fiscal year for budgetary purposes, for one-time projects in the General Fund during FY 2022-23.
FY 2023-24 budgeted expenditures of $17,898,058 reflects a 5.8% decrease from FY 2022-23 estimated expenditures of $18,990,017 primarily due to anticipated decrease of utilization of fund balance in the amount $1M for one-time projects.
At a high-level, conservatively estimated increases to revenues and expenses generally evened out for the bottom line and contributed to an overall balanced budget that maintains service levels.
The General Fund funds all or part of 86.0 FTE positions out of 99.5 FTE citywide. Funding for the entire fiscal year has been included in the proposed budget for all 99.5 FTE.
Additionally, $259,355 is recommended to be appropriated towards Support for Community Projects as follows:
- City Historian - $500
- Library Services Contribution - $12,000
- Auburn Community Television Contribution - $12,000
- Undesignated Sponsorships - $8,940
- Arts Commission - $67,750
- Economic Development Commission - $80,000
- Endurance Capital Committee - $12,500
- Sustainability Advisory Committee - $21,165
- SHAAC - $4,500
- Auburn Symphony - $10,000
- Auburn State Theater - $10,000
- Community Support Grants - $20,000
As the current fiscal year closes out, per City policy, any budgeted and unused committee funding available at the end of FY 2022-23 will not be carried over into FY 2023-24 with the with the exception of pre-approved encumbrances utilizing funds within budget year for expenses incurred that cross fiscal years.
26 Total General Fund reserves are anticipated to be approximately $8.52 million at the end of FY 2023-24. Projected reserve levels as of June 30, 2024 are expected to include:
Airport Fund
FY 2023-24 Airport Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $1,359,295 $1,868,705
FY 2023-24 Proposed Budget $1,932,577 $1,246,479
FY 2023-24 Airport Fund revenues are currently projected to be approximately $573,000 higher than prior year estimated amounts. Increased amounts anticipated to be received from the Federal Aviation Administration (FAA) as well as federal and state grant funding for eligible capital projects account for the majority of the increase.
FY 2023-24 Airport Fund expenditures are recommended to be approximately $622,000 less than those estimated for the prior year. This is largely due to the completion of a large capital project, the Helicopter Parking Area, anticipated to be complete in FY 2022-23 for a total of $1.03M. The largest capital projects anticipated in the Airport fund for FY 2023-24 include $325k for an Airport Master Plan Update as well as $150k to complete the East End Hangar Project that started in FY 2022-23.Increased costs include 50% of the costs budgeted for the new recommended addition of an Administrative Assistant as well as the full cost of a Management Analyst Economic and the reclassification of the Economic Development and Planning Manager to Director of Community and Economic Development (the other 50% is budgeted in the General Fund); and an increased allocation towards new capital projects related to a Helicopter Parking Areas ($1 million) and an East End Hangar project ($500,000).
It is anticipated that the Airport Fund will have approximately $651k in Fund Balance at the end of FY 2023-24.
27 Sewer Fund
FY 2023-24 Sewer Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $6,837,518 $ 9,512,882
FY 2023-24 Proposed Budget $6,780,000 $8,447,127
FY 2023-24 Sewer Fund revenues are currently projected to be approximately $42,000 lower than revenues received in the prior year, primarily due to decreased estimated earnings related to an estimated drop in sewer connection fees as this revenue stream has been trending high for the previous three years and is expected to level out back towards historical averages. Anticipated revenue of $6,780,000 includes funding provided by rate payers (no rate increase is assumed for FY 2023-24), a minimal amount of connection fees and interest earnings.
FY 2023-24 Sewer Fund expenditures are recommended to be approximately $1 million less than those estimated for the prior year primarily due to capital expenditures. Noted capital projects in the Sewer Fund that are anticipated to be completed soon the Wastewater Treatment Plan Sludge Dewatering project (total project budget of $6.3 million). In the coming fiscal year, $3.945 million in projects are anticipated highlighted by major projects such as the Diamond Ridge Lift Station ($750k), Southridge Lift Station ($200k), Lift Station Repairs ($600k), Annual Collection System Rehabilitation ($890k), Fawn Creek Lift Station/SCADA and Hydrophonetic Tank ($250k) as well as the introduction of an Asset Management System ($250,000). Additionally, a combined $250,000 is budgeted for Emergency Sewer Repairs.
It is anticipated that the Sewer Fund will have approximately $13.7 million in Fund Balance at the end of FY 2023-24, $1.7 million of which is reserved for specific purposes. The net operating margin for the Sewer Fund during FY 2023-24 is expected to be negative $1.6 million (from fund balance), towards funding for critical infrastructure projects.
Gas Tax Fund
FY 2023-24 Gas Tax Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $663,992 $1,049,000
FY 2023-24 Proposed Budget $744,989 $839,000
FY 2023-24 Gas Tax Fund revenues are currently projected to be approximately $81,000 more than revenues anticipated to be received in the prior year. Gas tax revenues noted above trended down in the prior year and are conservatively estimated to increase back to historical averages.. 28 FY 2023-24 Gas Tax Fund expenditures are recommended to be $210k less than those estimated in the prior year primarily due a reduction in the anticipated capital projects from the current year. The total Gas Tax Fund contribution towards the Annual Overlay Program is increased from the previous annual average of $250,000 to $387,500. It should be noted that the Gas Tax Fund also supports annual streetlight utility costs and a portion of street maintenance staff and related costs.
It is anticipated that the Gas Tax Fund will have approximately $327k in Fund Balance at the end of FY 2023-24.
Transportation Fund
FY 2023-24 Transportation Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $ 1,514,148 $1,020,186
FY 2023-24 Proposed Budget $526,074 $707,500
FY 2023-24 Transportation Fund revenues are currently projected to be $186k less than revenues anticipated to be received in the prior year, primarily due to an anticipated reduction of Transit Development Act Funding from the previous in which, due to the timing of funds received, two fiscal year’s of funding reached the Transportation/Transit accounts. This funding source is anticipated to revert to historical averages in the upcoming budget.
Transportation Fund expenditures are recommended to be approximately $312k less than those estimated for the prior year primarily due to funding allocated for Street Overlay (the majority of the allocation comes from Gas Tax and the General Fund) reduced from $583k in the previous year to $300k in the upcoming year.
It should be mentioned that total funding sources allocated for overlay / street rehabilitation from all funds citywide during FY 2022-23 include $300,000 from the Transportation Fund, $50,000 from the General Fund and $387,500 from the Gas Tax Fund, for a citywide total of $737,500.
It is anticipated that the Transportation Fund will have approximately $489k in fund balance at the end of FY 2023-24. These funds may be used for any TDA-related transportation purpose.
Transit Fund
FY 2023-24 Transit Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $ 1,731,599 $1,278,930
FY 2023-24 Proposed Budget $ 1,248,788 $1,063,545
29 FY 2023-24 Transit Fund revenues are currently projected to be $781k less than revenues anticipated to be received in the prior year, primarily due to an anticipated reduction of Transit Development Act Funding from the previous in which, due to the timing of funds received, two fiscal year’s of funding reached the Transportation/Transit accounts. This funding source is anticipated to revert to historical averages in the upcoming budget. Additionally, increased share of Local Transportation Funding and grant-related revenue for California’s Hybrid and ZeroEmission Truck and Bus Voucher Incentive Project (HVIP) of $200k has been moved from FY 2022-23 to FY 2023-24 based on anticipated timing of the availability of the funds.
FY 2023-24 Transit Fund expenditures are recommended to be $215k less than those estimated for the prior year primarily due to the purchase of a new bus in FY 2022. Personnel costs in the Transit fund have increased with the addition of 1.0 FTE during FY 2022-23 for a Transit Dispatcher. This position was created for the Transit Department in response to service demand needs of the Transit program.
It is anticipated that the Transit Fund will have no Fund Balance at the end of FY 2023-24, as the Transit Fund typically uses all of its available resources during any given fiscal year.
Auburn School Park Preserve Fund
FY 2023-24 Auburn School Park Preserve Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $ 2,000 $ -
FY 2023-24 Proposed Budget $ - $ -
The Auburn School Park Preserve Fund collects AB-1600 Mitigation Fees to be used towards the costs associated with the opening of the Auburn School Park Preserve. This fund currently has a negative fund balance of ($157,514) which is being amortized as fees are collected from new development within the fee boundary area. New revenues are added to the budget as they are collected. There are no expenditures scheduled for this fund during FY 2023-24.
CDBG Defederalized Funding Fund
FY 2023-24 CDBG Defederalized Funding Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $31,706 $4,000
FY 2023-24 Proposed Budget $31,706 $4,000
The CDBG Defederalized Funding Fund was created in FY 2019-20 to account for CDBG loan repayments to the extent total receipts are less than $35,000 each year. These receipts may be “defederalized” and used towards other discretionary purposes. Anticipated funding for FY 2023-24 is $31,706, the amount expected to be received from loans currently outstanding. 30 FY 2023-24 Defederalized Funding Fund expenditures are recommended to be $4,000 and used specifically towards CDBG business loan development activity given the inability to use CDBG funding (that is not defederalized) towards these activities.
It is anticipated that the Defederalized Funding Fund will have approximately $104k in Fund Balance at the end of FY 2023-24, all of which will be used for any discretionary purpose citywide.
Property Seizure Fund
FY 2023-24 Property Seizure Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $57,401 $42,543
FY 2023-24 Proposed Budget $50,000 $65,000
FY 2023-24 Property Seizure Fund revenues are currently projected to be relatively unchanged than revenues anticipated to be received in the prior year. FY 2023-24 Property Seizure Fund expenditures are recommended to increase by $22,000 as funding for the Auburn Police Department vehicle leases is anticipated to be more with the addition of three new vehicles during the current FY.
It is anticipated that the Property Seizure Fund will have approximately $183,158 in Fund Balance at the end of FY 2023-24, all of which will be used for future expenditures allowable under the Asset Forfeiture Program.
Closed Landfill Fund
FY 2023-24 Closed Landfill Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $260,000 $295,313
FY 2023-24 Proposed Budget $260,000 $292,580
The Closed Landfill Fund accounts for closed landfill operating and maintenance costs funded with a portion of a franchise fee collected by the City. FY 2023-24 Closed Landfill Fund revenues are projected to be the same as those collected in FY 2022-23.
Anticipated expenditures of $292k only include costs associated with the ongoing maintenance of the closed landfill and do not include any new “compliance” costs related to updated State Water Resource Control Board (SWRCB) requirements. SWRCB requirements continue to be analyzed and it is expected that staff will come back to the City Council during the 2023-24 fiscal year with a comprehensive funding plan. Additionally, current levels of franchise fees collected are not sufficient to offset regularly recurring ongoing expenditures. As a result, a portion of the current ongoing costs and new compliance costs are likely to require funding from further rate increases and/or the City’s General Fund.
31 It is anticipated that the Solid Waste Management Fund will have a negative fund balance of ($352,369) at the end of FY 2023-24.
Project (Impact Fee) Fund
FY 2023-24 Project (Impact Fee) Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $116,997 $1,250
FY 2023-24 Proposed Budget $8,500 $1,250
The Project (Impact Fee) Fund accounts for all impact fees related to development and received by the City for specific purposes. At the present time, there are twenty impact fees with aggregate balances of approximately $914,025 estimated at the beginning of FY 2023-24. These funds are typically not budgeted until an appropriate use for a certain impact fee is identified.
Anticipated revenues for the coming fiscal year represent interest earnings only. A full list of impact fee balances is included within the budget schedules developed for FY 2023-24.
Facilities and Equipment Replacement (FEP) Fund
FY 2023-24 FEP Fund Operating Budget:
Revenues Expenditures
FY 2022-23 Estimated $89,391 $28,399
FY 2023-24 Proposed Budget $55,000 $200,000
FY 2023-24 FEP Fund revenues are projected to be $34k lower than those anticipated to be collected in FY 2022-23. Anticipated revenues are based on fees collected related to new residential and commercial development during the coming fiscal year. This fund also serves as the recipient and expenditure source for Auburn Pollution Control District (APCD) grants. FY 2023-24 FEP Fund expenditures are recommended at $200,000 for a Solar project at the City’s Corporation Yard.
It is anticipated that the FEP Fund will have approximately $1,200 in Fund Balance at the end of FY 2023-24, all of which may be used for future City building repairs and maintenance and other capital outlay.
32 General Fund Financial Forecast
As a means to gauge the future ability to provide a consistent level of citywide services and programs, a Multi-Year Forecast has been developed for the City’s General Fund – the fund where the vast majority of non-enterprise services are accounted for.
The Multi-year forecast is meant to serve as only one tool to measure fiscal sustainability into the future. The model below incorporates known cost drivers, including negotiated salary increases, salary set-asides, retirement costs (for both the unfunded liability amortization and the newly issued pension obligation bonds), annual appropriations for capital projects and recurring capital maintenance, and a conservative increase in all other operating expenditures. The model also assumes conservative growth in discretionary revenue sources, including property tax, sales tax, transient occupancy tax and franchise fees. The model is developed to demonstrate the ability to sustain the existing levels of service provided citywide.
As indicated in the model above, baseline revenues and expenditures are anticipated to be flat int eh coming FY 2023-24. This balanced budget maintains the City’s current service levels. This forecast does not anticipate compensation increases, however, it does recognize that the City is current in negotiations with the City’s five labor groups and an amount allocated in anticpation of compensation increases has been contemplated in the forecast as placeholder.
As always, staff will continue to monitor economic forces and unforseen volatility in personnelrelated cost drivers which could significantly impact forecasts for future years. 33 Department FTE
City Manager 3.00
Community & Economic Development 4.50
City Clerk 1.00
Administrative Services 3.00
Human Resources 2.00
Police 36.00
Fire 24.00
Public Works 14.50
Sewer Operations 3.50
Airport Operations 1.50
Transit Operations 6.50
Citywide Funded FTE: 99.50
Citywide Staffing ‐ Full Time Positions (Funded)
CITY OF AUBURN
FISCAL YEARS 2022‐23 & 2023‐24
34 Fund Designated Undesignated
General 6,275,113 2,252,273
Airport - 1,514,744
Sewer 1,706,576 10,342,051
Gas Tax - 327,255
Transportation - 489,257
Transit - 2
Auburn School Park Reserve - (157,514)
CDBG Defederalized - 103,977
Property Seizure - 183,158
HOME FTBH - 278,951
CDBG - 179,352
Recycle Grant - (4,807)
Closed Landfill (352,369) -
State Law Enforcement - -
Project Impact Fee - 921,275
Facilities and Equipment Plann 1,219 -
AUDA RPTTF Trust - 3,421
City of Auburn
Fiscal Year 2023-24 Proposed Budget
Citywide Fund Reserve Levels – Estimated as of June 30, 2024 35 City Clerk's Office
Miscellaneous City Clerk Outlay $ 2,500
$ 2,500
Administrative Services Department
Business License Systems Use $ 7,212
$ 7,212
Information Technology
Computer replacement $ 15,000
Phone System $ 60,000
Technology Upgrade/Cybersecurity 72,454
$ 147,454
Police
Machinery & Equipment $ 20,000
Computer Equipment 7,500
Furniture 3,500
$ 31,000
Fire
Fire Truck Lease $ 94,008
Martin Park Fire Station Rehab Project 100,000
Gietzen Fire Station Rehab Project 57,000
Defferred Maintenance (SCBA) 250,000
$ 501,008
Building Maintenance
Building projects $ 30,000
Machinery & Equipment 2,000
Back Flow Preventer Device 3,000
$ 35,000
Public Works Admin/Engineering
Roadway Overlay Project $ 50,000
Machinery & Equipment 2,000
Public Works Maintenance
Machinery & Equipment 10,000
$ 10,000
Corp Yard - Mechanics
Machinery & Equipment $ 5,000
$ 5,000
Total General Fund Capital $ 739,174
GENERAL FUND
City of Auburn
Fiscal Year 2023-24 Preliminary Budget
Reconciliation of Capital Outlay / Projects
36 City of Auburn
Fiscal Year 2023-24 Preliminary Budget
Reconciliation of Capital Outlay / Projects
Machinery & Equipment $ 15,000
Computer Equipment 3,000
Tennant Hangar Repairs 15,000
East End Hangar Project 150,000
Building & Facility Improvements 10,000
Airport Master Plan Update 325,000
Airport Lease Management Software 28,000
Airport Cameras 10,000
Backflow Preventer Device 350
Pavement Management Program 55,000
Asset Management Program 40,000
Total Airport Fund Capital $ 651,350
Auburn Ravine Sampling $ 10,000
Lift Station Repairs 600,000 $
Emergency Sewer Repair Projects 250,000
Sewer Map Updates 10,000
WWTP - Repairs/Projects 60,000
NPDES Permit Renewal 30,000
Sewer Mast Plan/SSMP Upgrades 120,000
Utility Billing Software 40,000
Diamond Ridge Lift Station 775,000
Southridge Lift Station 200,000
Borland Sewer Realignment 100,000
Annual Collection System Rehab 890,000
Fawn Creek Lift Station/SCADA &
Hydrophonetic Tank 250,000
Monticello Lift Station SCADA 60,000
Maidu Lift Station 100,000
Canyon Court Lift Station 100,000
Auburn Oak Lift Station 100,000
Asset Management 250,000
Total Sewer Fund Capital $ 3,945,000
Roadway Overlay Project 387,500
Street Surface Maintenance 75,000
Storm Drain Rehab 62,500 $
Total Gas Tax Fund Capital $ 525,000
AIRPORT FUND
SEWER FUND
GAS TAX FUND
37 City of Auburn
Fiscal Year 2023-24 Preliminary Budget
Reconciliation of Capital Outlay / Projects
Bus Stop Facility Improvements $ 10,000
Transit On-Board Cameras 2,500
Total Transit Fund Capital $ 12,500
Vegetation/Tree Removal $ 10,000
Storm Drain Rehabilitation 62,500
Paving/Crackfill 50,000
Sidewalk Repairs - Commercial 25,000
Annual Overlay Project 300,000
Emergency Repairs - Storm Drain 25,000
Sidewalk Repairs - Residential 15,000
Annual Street Surface Maintenance 75,000
Wayfinding Project 20,000
Asset Management Program(s) 20,000
Total Transportation Fund Capital $ 602,500
Corp Yard Solar Project 200,000 $
Total Facilities and Equipment Planning Fund Capital $ 200,000
TRANSIT FUND
TRANSPORTATION FUND
Facilities and Equipment Planning Fund
38 City of Auburn
Fiscal Year 2023-24 Preliminary Budget
Reconciliation of Capital Outlay / Projects
Downtown Streetscape (TBD) $ 500,000
Oldtown Streetscape (TBD) 496,500
Carnegie Library 150,000
1103 High Street (Chamber) 76,700
General Plan Update 1,000,000
Park Reserve Multi-Use Improvements 64,000
Grant Matching Funds -
Circulation/Transportation Study 100,000
File/Data Scanning Project 193,680
Total ARPA Funding Capital $ 2,580,880
Corp Yard PV Project (PCAPD Grant) $ 146,000
Form Based Code - Phase 2 (SACOG
Grant) 190,000
Domes Site Master Plan (SACOG
Grant) 650,000
Circulation/Transportation Study
(Safe Streets Grant) 400,000
$ 1,386,000
TOTAL CITYWIDE CAPITAL $ 10,642,404
Note: Captial Projects noted in this schedule are listed by funding source.
Anticipated Grant Funding
American Rescue Plan Act (ARPA) Fund
39 Scheduled Scheduled
Fund Transfers-In Transfers-Out
Fund 02 - Airport Fund (1) $ 25,000 - $ (1)
Fund 11 - Sewer Fund (2) 72,619 - (2)
Fund 27 - Transit Fund (2) 54,464 - (2 &3)
Fund 45 - General Fund 308,962 -
Fund 77 - State Law Enforcement Grant (3) 156,000 - (3) Total General Fund Transfers: 308,962 $ 308,083
(1) - Public safety support for Airport Operations
(2) - Operating fund portion of pension obligation bond debt service (3) - State law enforcement grant received
Estimated Staff
Department Allocation To Fund Allocated Amount
Administrative Services 02 - Airport 48,003
11 - Sewer 72,005
27 - Transit 24,002
35 - RPTTF (RDA) 9,601
Human Resources 02 - Airport 37,455
11 - Sewer 56,182
27 - Transit 18,727
35 - RPTTF (RDA) 7,491
Building Inspections 11 - Sewer 37,560
City Clerk's Office 02 - Airport 13,896
11 - Sewer 20,845
City Manager's Office 02 - Airport 80,997
11 - Sewer 80,997
27 - Transit 42,881
35 - RPTTF (RDA) 9,529
Public Works - Admin/Engineering 02 - Airport 51,878.43 11 - Sewer 144,106.75
27 - Transit 144,106.75
Economic Development 02 - Airport 144,457
Public Works - Construction & Maintenance 21 - Gas Tax 79,000.00 Total General Fund Budgetary Staff Cost Allocations: 1,123,720.34 Estimated Staff
Fund Allocation To Fund Allocated Amount
Public Works Contruction & Maintena 15,000.00
Yard & Shop 15,000.00
Total Staff Cost Allocations to Capital / Maintenance: 30,000.00 City of Auburn
Fiscal Year 2023-24 Budget
Reconciliation of Transfers-In / Transfers-Out
Reconciliation of Staff Cost Allocations from General Fund Reconciliation of Staff Cost Allocations to Capital Projects / Maintenance 40 City of Auburn
Performance Report
This performance report is provided to the City Council for the City of Auburn, California during the annual budget process. Each operating department prepares annual performance data which reflect the goals and objectives as determined by the Governing Body.
Fiscal Year 2023/24
41 City of Auburn, California
Executive Summary
The City of Auburn determined to utilize performance measurement to guide the City’s local government budgeting process. In 2014, the City of Auburn directed staff to define a “performance-based budget” and recommend a new budget methodology to influence decisionmaking. Under this methodology, resource allocation decisions would be based on key priorities.
These performance measures do not provide all-inclusive performance data, but rather enough data to guide decision-makers during the annual budget process. This tool can also provide residents, taxpayers, businesses, tourists and even City employees with transparent access to their government. Other tools are also utilized by staff, Council, and the public to make decisions about local government spending including the Comprehensive Annual Financial Report (CAFR), the Annual Overlay Report, and Actuarial Valuation Reports provided by the California Public Employee Retirement System (CalPERS).
CITYWIDE / ADMINSTRATIVE PERFORMANCE CRITERIA
WORKLOAD INDICATORS FY 2020/21 FY
2021/22
FY 2022/23
(Estimated)
Projected
FY 2023-24
Unassigned General Fund Balance
as a % of Total Expenditures 40% 28% 26% 26%
Overall Tax Revenues as a
Percentage of Total General Fund
Revenues
79% 81% 79% 79%
Annual Appropriations Limit As a
Percentage of Statutory Spending
Limit (Gann Limit)
57.9% 77% 86% 78%
Total Number of Business
Licenses Issued (calendar year
beginning)
1,644 1,925 1,850 1,850
Checks Issued (Payroll / Accounts
Payable) 2,506 2,906 2,886 2,886
Employee Turnover Rate
Excluding Retirements (estimated) 12.0% 33% 30% 10%
City Council Agenda Items
Prepared (Staff Reports) <179 228 235 235
City Council Resolutions /
Ordinances Approved <97 145 152 150
42 POLICE
The Auburn Police Department is a full-service police department providing a myriad of public safety services to those who live, work, and play in the City of Auburn. The police operations include Patrol, Investigations, Problem-Oriented Policing, Evidence and Animal Control, School Resource Officers, Dispatch, Records, Code Enforcement, Reserve Officer program, and a robust Volunteer program. There are currently 25 sworn law enforcement full-time police officers and11 full-time. Positions approved in FY22-23 will form the Department’s first Problem-Oriented Policing Team, which will focus on the community’s more global concerns and to increase the Department’s outreach capabilities.
The Auburn Police Department subscribes to the Community-Oriented Policing philosophy and the Problem-Oriented Policing strategy to address the many needs of our community. Through collaborative efforts between the department, stakeholders, and our community, we focus our efforts to address crime prevention, traffic safety, and quality of life issues within the community.
The Auburn Police Department recognizes technology as being a tool to further improve our delivery of services. The Department has a state-of-the-art computer-aided dispatch and records management system, unmanned aerial system program, and will continue to implement contemporary technology to continuously improve our level of services to the community this fiscal year, such as online reporting, Live 911, improved license plate reader cameras, and the Department’s virtual reality de-escalation simulator.
Also, the Department maintains a strong positive presence within our local school districts, with two School Resource Officers, to maintain strong relationships and enhance public safety.
Furthermore, the department works collaboratively with other agencies on a variety of projects including the Special Investigations Unit, a regional task force which reduces crime, narcotics, and other illegal activities within Placer County.
WORKLOAD INDICATORS FY 20/21 FY
2020/22
FY 2022/23
(Estimated)
Projected FY
2023/24
Overall Crime Total Number / Rate
(UCR) 254 333 542 450
Violent Crime Total Number (UCR)
– Homicide, Rape, Robbery,
Aggravated Assault
52 85 193 150
Property Crime Total Number
(UCR) – Burglary, Motor Vehicle
Theft, Auto Burglary, Larceny,
Arson
202 248 349 300
Total collisions 233 145 124 125
Total DUI – related collisions 17 84 129 100
Total incidents 23,372 18,476 22,327 22,000
43 WORKLOAD INDICATORS FY 20/21 FY
2020/22
FY 2022/23
(Estimated)
Projected FY
2023/24
Total reports written 1,865 1,298 1,483 1,300
Total officer self-initiated incidents
(traffic stops / foot patrols / etc.) 8,633 10,382 14,141 15,000 Nuisance-Type calls for Services
(Department’s Homeless / Transient
efforts measurement and matrix)
796 442 440 450
Total calls received by dispatch 34,593 31,394 31,130 32,450 Total 911 calls received by dispatch 4,940 3,816 3,667 3,700 Percentage of 911 calls answered
within 10 seconds 89.39% 87.7% 88.76% 88%
Number of social media followers 22,120 24,023 28,173
Total calls
received by
dispatch
Total Number of Complaints * * * NEW in
FY23/24
Total Number of Confirmed
Violations * * * NEW in FY23/24
Total Number of Inspections * * * NEW in
FY23/24
FIRE
Fire operations include training & education, Fire Prevention and emergency fire response operations. The City maintains three fire stations and twenty-three (23) full-time firefighters. The City of Auburn continues to collaborate with CalFire and neighboring agencies through mutual aid agreements and state firefighting assistance programs.
The Auburn Fire Department has long history and tradition, with over 150 years of dedication to the community. Most paramount to the department is its ability to protect life and property from fire, hazardous materials, and other types of emergencies. The department also provides community education services, medical assistance, extrication, rescue, hazardous situation mitigation, and general assistance to the public.
Wildfire prevention and fuel reduction programs play a significant part in protection of life, property, the economy, resource conservation and recreation.
Workload indicators related to the Fire Department are noted below. It should be mentioned that the Auburn City Fire Department will initiate a maintenance grazing fuel reduction program and continues to reduce the risk of fire threat.
44 WORKLOAD
INDICATORS
FY
2020/21
FY
2021/22
FY 2022/23
(Estimated) Projected FY 2023-24
Respond to
Fire/Medical/Rescue
Calls In Five Minutes Or
Less
91.0% 87.0% 87% 90.0%
Defensible Space
Inspections
766
Self
Inspections
548
Self
Inspections
160
Department
Inspections
250 Department Inspections
Shaded Fuel Break Acres
Treated
25 City
188 ASFB
91 City
144 ASFB 68 ASFB 100 ASFB
Parcel Acres Treated
within the City
120 165 95 165
Home Structure Ignition
Evaluation
17 10 32 40
Number of Inspections 58*
COVID-19
27*
COVID-19 58 100
Training Hours Per
Employee
422 237 298 300
Total calls responded to
per year 2,042 2,219 2337 2,400
Total Number of Fire
Calls 70 96 94 100
Inside Auburn City
Limits 27 35 31 36
Outside Auburn City
Limits 43 61 63 64
Total Number of EMS
Calls 1,343 1,342 1342 1,345
Inside Auburn City
Limits 1,235 1,232 1248 1,300
Outside Auburn City
Limits 108 110 94 110
Total Number of
Structural Fires 24 33 33 35
Inside Auburn City
Limits 8 9 11 9
Outside Auburn City
Limits 16 24 22 25
Total Number of
Community Fire
Prevention Programs
107 50 67 80
Total Number of Mutual
Aid Calls
310 Given
81 Received
356 Given
129 Rec.
355 Give
89 Rec.
350 Give
120 Rec.
Total Number of False
Alarms 120 103 97 90
45 WORKLOAD
INDICATORS
FY
2020/21
FY
2021/22
FY 2022/23
(Estimated) Projected FY 2023-24
Total Number of
Community Contacts
related to Fire Prevention
Programs
4,043 4,947 5,788 8,000
AIRPORT
The Auburn Municipal Airport and Industrial Park serves Auburn and the surrounding counties.
The facility is owned and operated by the City of Auburn and totals approximately 285 acres, 80 acres of the complex is utilized as the Auburn industrial park complex. Existing uses include an airport, flight training, law enforcement air operation, PG&E ground and air operations, biotec, advanced technology design and manufacturing and an assortment of other light manufacturing or aviation businesses. The Airport Division is responsible for the overall management and maintenance of the complex including ground maintenance, equipment support, and all capital improvement projects which may include runway investment, technology replacement, fueling, and airport land leases. The division is responsible for all regulatory responsibilities including stormwater, underground storage tank and fuel island permitting. Under the Economic Development division, the department continues to search out new business opportunities to bring to the complex. Currently the complex has very little usable ground left to develop.
WORKLOAD
INDICATORS
FY
2020/21
FY
2021/22
FY 2022/23
(Estimated)
Projected
FY
2023/24
Gallons of Fuel Sold 210,000 256,998.15 265,000 275,000 Total Capital Projects 1 2 5 5
Total Number of Tie
Downs 121 121 121 121
Total Number of Aircraft
Based 221 221 221 271
46 PLANNING
The Planning Division is a subset of the Community & Economic Development Department and provides technical assistance and professional guidance to the City Council, Planning Commission, Historic Design Review Commission and the public regarding policies and plans that guide the physical development of the City. The Division is responsible for updating and maintaining the City's General Plan, Specific Plans, Zoning Ordinance and development related ordinances. It is also responsible for processing various zoning, subdivision, annexation, design, sign and tree permit applications through required City review and public hearings.
The Planning Department will continue to efficiently facilitate development requests and coordinate efforts between City departments, developers, and local agencies. The department will lead efforts for planning grants that will support the funding and implementation of General Plan updates and will assist with the update to the City’s Geographic Information System (GIS).
WORKLOAD
INDICATORS
FY
2020/21
FY
2021/22
FY 2022/23
(Estimated) Projected FY 2023/24
Development
Reviews for PC,
HDRC, and CC
45 42 35 35
Pre-Development
Applications 6 0 3 5
Tree Permits/Tree
Preservation
Reviews
1/10 9 5 5
Ordinance
Amendment 1 0 3 3
Business License
Reviews 210 215 215 215
Administrative
Permits (including
Setback
Encroachments,
Short Term Rentals)
11 25 12 12
Sign Permits 19 20 15 15
Wireless
Telecommunications
Permits (ord.
effective 3/29/19) n/a 0 2 5
2021 Housing
Element Update 1 1 1 0
2021 Safety Element
Update 1 1 1 1
Annexations 1 1 1 1
47 BUILDING & INSPECTIONS
The Building/Inspection Division provides building permit processing, plan checking, building inspections, and building code compliance. The goal of the division is to provide minimum standards to safeguard life or limb, health, property and public welfare by regulating and controlling the design, construction, quality of materials, use and occupancy, location, and maintenance of all buildings and structures, including certain equipment specifically regulated within this jurisdiction.
The Building/Inspection Division will explore innovate ways to expedite the permitting process in order to serve our community better. These efforts will include a new permit system, which will increase speed, accuracy, and transparency in the permitting process. Outreach during the permit application process includes encouraging a pre-application review, meeting with applicants on site prior to application, establishing on-going communication with applicants, and providing support, guidance and education throughout the permit process.
WORKLOAD INDICATORS FY 2020/21 FY 2021/22 FY 2022/23
(Estimated)
Projected
FY 2023/24
New Single Family Dwelling 14 9 16 16
New Multi-Family Dwelling 0 4 8 8
New Commercial Buildings 1 0 6 6
Dwelling Permits- Alterations 231 256 240 240
Commercial Permits - Alterations 49 57 46 46
Carports, Garages, Fences 0 0 0 0
Swimming Pools 18 14 1 13
Mechanical, Electrical & Plumbing 336 470 420 420
Plan Checks 322 354 320 320
Business License Reviews 210 215 204 204
Total Applications 610 820 815 800
Total Inspections 2,100 1,462 1,800 1,800
Total Value $29,000,000 21,813,110 $22,136,892 $26,262,363 Total Permit Fees Excluding Sewer
& Mitigations 325,000 389,652 440,000 440,000
Penalties 10 10 4 4
48 PUBLIC WORKS ACTIVITY
The Administration Program is responsible for department-wide management including budget oversight, general administration, capital improvement program coordination and performance, coordination and review of private land development, manage street pavement/maintenance program, management of solid waste contract and closed landfill, management and implementation of the NPDES Phase II Stormwater Permit, administration of traffic signal maintenance, conduct engineering speed surveys, traffic counts and support to all the division in the Public Works Department.
The City is responsible for maintaining the city's streets, storm drains, buildings, public landscaping areas and pocket parks throughout the City as well as maintaining the City's fleet of vehicles including police, fire and transit.
The City of Auburn has developed a storm water management program to maintain compliance with state and federal regulations. As part of the program, the City educates and involves the community in storm water pollution prevention, regulate storm water run-off from construction sites, investigate non-storm water discharges and reduce non-storm water run-off from municipal operations. The Solid Waste Division is currently handled by Recology Auburn Placer as the City of Auburn's franchised refuse collection hauler for residential and commercial customers.
Public Works Maintenance
WORK LOAD INDICATORS FY 2020/21 FY 2021/22 FY 2022/23
(Estimated)
Projected
FY 2023/24
Total number of square feet of
roadway surface treatment
(paving, slurry and crack fill)
963,083
sq/ft*
500,000
sq/ft
484,362
sq/ft
1,500,000
sq/ft
Number in fleet and preventative
maintenance operations 95 91 97 99
Street signage replacements and
additions
83 signs
673 hours
120 signs
710 hours
176 signs
800 hours
100 signs
541 hours
Public / community event
participation
4 events
12 hours
22 events
47 hours
32 85 hours
35 events
95 hours
Weed abatement acreage 83 acres 85 acres 83 acres 83 acres Total number of pocket parks 11 11 11 11
Total hours devoted to
Landscaping 3,607 3,810 3,875 3,800
Total number of hours devoted to
weed abatement 630 618 645 625
49 Public Works Engineering/Administration
WORKLOAD INDICATORS FY 2020/21 FY 2021/22 FY 2022/23
(Estimated)
Projected
FY 2023/24
Number of Capital Projects
(Does not include Airport or
Sewer projects)
2 2 2 2
Encroachment Permits 201 115 120 120
Grading Permits 15 14 15 15
Subdivision Map Review and
Processing 5 5 5 5
Improvement Plan and Building
Permit Reviews 240 80 80 80
Lot Line Adjustments
4 2 2 2
SEWER
The City owns and operates a wastewater treatment plant located west of the City in the Ophir area. The plant is permitted to discharge its treated effluent into Auburn Ravine Creek to a maximum flow of 1.65 million gallons per day. The effluent is treated to what is commonly referred to as tertiary treatment, which is the highest level of treatment required by the State of California.The city also maintains over 85 miles of wastewater collection lines and over 1,500 manholes throughout the city. This network of pipes collects sewage from residences and businesses within the city and transports it to the treatment plant. The City also maintains 11 sewer lift stations
The treatment plant and collection system are operated by a private contractor, CH2M Hill-OMI.
WORKLOAD INDICATORS FY 2020/21 FY 2021/22 FY 2022/23
(Estimated)
Projected
FY 2023/24
Sewer EDU Rate $ 78.62 $ 78.62 $ 78.62 $ 78.62
Total Number of Sanitary Sewer
Overflows 2 4 4 0
Total Gallons Treated (in
Millions) 475 479 467 475
Total Number of Capital Projects 2 5 7 7
Total Cost of Capital Projects
Managed $1,579,108 $9,141,000 $3,050,000 $3,667,000
Total Number of New Sewer
Connections 14 22 24 24
Total Number of State Penalties 0 0 0 0
50 TRANSIT
The Auburn Transit Program operates within the City limits, Bowman area, North Auburn and Auburn Airport via Placer County Transit.
The Transit Program is comprised of a deviated, fixed-route service which operates MondaySaturday from 9:00am to 5:00pm and a ride-share service which operates Monday-Thursday from 6:00am to 8:00pm and Friday-Saturday 6:00am to 11:00pm.
The Transit Program maintains a fleet of buses and equipment, shelters, and a Multi-Modal Station. Transit staff participates with the Placer County Transportation Planning Agency (PCPTA) and the Sacramento Area Council of Governments (SACOG) in planning, outreach, funding, and coordination of regional services.
WORKLOAD INDICATORS FY 2020/21 FY 2021/22 FY 2022/23
(Estimated)
Projected
FY 2023/24
Total Number of Riders 20,000 21,497 28,000 32,000
Fare Rate $1.50 $2.50 $2.50 $2.50
Total Number of Service Hours 4,400 2,957 4,000 5,000
Total Number of Service Miles 61,054 42,273 60,000 65,000 Annual Cost of Operations $657,995 $629,470 $675,000 $675,000 51 American Rescue Plan Act
In March 2021, Congress passed the American Rescue Plan Act (ARPA). As a result, the United States Treasury allocated more than $350 billion dollars to state, regional, municipal, and Tribal governments.
The ARPA infused local governments with one of the largest injections of federal cash in U.S. history.
In the current fiscal year, the United States Treasury issued a final ruling on the use and availability of ARPA funds for specific uses. The final ruling from the United State Treasury that took effect on April 1, 2022 provided greater clarify and flexibility with regards to the allowable uses of American Rescue Plan Act (ARPA) funding.
Per the U.S. Treasury:
The City of Auburn’s total ARPA allocation is well below the ten million designation and is able to utilize the one‐time election for the entirety of the approx. $3.4M ARPA allocation.
Per the U.S Treasury’s guidelines, ARPA funds must be programmed for utilization by the conclusion of the 2023‐24 fiscal year and fully expensed by the conclusion of the 2025‐26 fiscal year. 52 American Rescue Plan Act
The City of Auburn’s proposed utilization of ARPA funding is compliant with the U.S. Treasury’s guidelines and aligns with the City Council’s strategic priorities:
❖ High performing government with valued and effective employees. Modernize and update workforce technology, workspace and environment. ❖ Fiscal Sustainability through revenues and economic prosperity and; ❖ Sustainability through environmental, planning, transit and economic programs Form‐based code update (phase 2), Records Management Program ❖ Maintaining a safe community, protecting health and welfare with a strong emphasis on fire prevention (community risk reduction).
Improvements and updates to Traffic Collection data, Police and Fire Capital improvements, new equipment for Fire Department.
❖ Quality Infrastructure and transportation.
Focus on Planning –General Plan Update (Land Use Element), Focus on Business Corridors ❖ Preservation of Auburn‐ Small town charm
$500k Capital for each the Old Town Business Association and the Downtown Business Association
53 AMERICAN RESCUE PLAN ACT FUNDING – CAPITAL (ARPA)
Funding made available by the Federal Government via the American Rescue Plan Act (ARPA) must be programmed by the end of fiscal year 2023‐24 and fully expended by the conclusion of fiscal year 2025‐
26. The City has programmed these funds for several strategic initiatives to address several key operational and infrastructure needs within the organization and the Community. The City has expensed approximately $630k and anticipates this number to reach approximately $700 by the end of fiscal year 2022‐23.
The following projects have been identified as Council priorities. The remaining budget for these projects are as follows:
54 Combining the expenditures incurred to date with the remaining budgets for prioritized projects, there is a total of $2.27 million in ARPA funds for which the use is not anticipated to change and/or the project(s) are well under way.
These projected uses of ARPA funding leaves approximately $1.1 Million in funding available.
These remaining ARPA funds are proposed to programmed to initiate the City’s General Plan Update; beginning with the Land Use Component.
The projects proposed are one-time expenses and thus do not represent on-going costs to the City’s overall financial forecast. The proposed one-time projects encompass critical infrastructure and initiatives such as; Records Management and Retention Improvements and Updates, seeding the General Plan Update effort, Capital and Equipment for Public Safety as well as Capital Improvements for the Carnegie Library and 1103 High Street Chambers. Also programmed with the proposed ARPA funding plan is $1 million dollars towards the City’s major business corridors; the Downtown and Old Town Business Associations.
ARPA FUNDING SUMMARY
Total ARPA Funding: $3.4M
Previous Amounts utilized/designated for one‐time personnel costs: $700K FY2023‐24: $2.7M (Projected)
Total proposed funding appropriations for one‐time expenses: $3.4M 55 City of Auburn
Fiscal Year 2023-24 Proposed Budget
General Fund Revenue and Expenditure Detail
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET
FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
REVENUES
Taxes 10,738,370 11,388,918 14,392,806 13,876,370 14,115,366 Franchises 620,518 650,735 646,466 688,670 695,557
Licenses & Permits 402,877 497,504 421,131 424,700 401,005 Fines & Forfietures 85,546 230,780 55,946 80,850 53,350 Interest Income 61,784 11,492 20,523 15,000 10,000
Property Rents & Leases 339,017 335,653 363,455 336,500 336,500 Other Government Agencies 677,896 841,623 514,365 860,740 1,593,148 Service Charges/Other 243,962 232,978 1,044,696 972,314 311,000 Transfers-In 229,876 360,486 344,957 1,774,091 387,970
Total Revenues 14,288,673 13,661,342 17,804,345 19,029,235 17,903,894
EXPENDITURES
City Council 72,989 65,442 61,511 73,572 93,309
Discretionary Support 94,516 83,619 119,000 222,902 259,355 City Manager 226,756 229,189 287,730 377,047 368,304
Economic Development 184,794 34,411 87,317 164,442 213,202 Planning 338,322 237,490 205,182 365,318 1,023,639
City Clerk 142,460 110,068 125,444 135,059 134,904
Finance 517,323 478,072 706,659 754,239 504,235
City Attorney 271,936 332,616 281,982 360,000 281,010
Information Technology 387,518 277,190 530,235 533,928 456,746 Human Resources 293,265
Insurance Program 698,157 630,508 690,817 955,852 833,879 Police 4,455,198 4,498,806 4,955,632 5,735,048 6,092,552 Fire 2,465,449 2,942,587 4,027,760 3,868,900 3,554,296
Building Inspection 191,867 270,469 232,937 390,930 235,044 Building Maintenance 312,401 364,148 411,719 497,872 409,528 Public Works - Administration 148,790 848,380 797,691 784,078 474,477 Public Works - Maintenance & Operations 428,845 315,512 414,866 422,324 582,314 Public Works - Mechanics 220,566 228,078 262,797 317,905 273,474 Public Works - Stormwater 52,968 29,237 150,635 1,063,897 37,010 Non-Departmental 1,681,765 1,885,603 1,424,143 1,966,703 1,777,517 Total Expenditures 13,265,117 13,488,928 15,774,057 18,990,017 17,898,058 Excess / (Deficit) of Revenues over
Expenditures 172,414 1,023,556 2,030,288 39,218 5,836
Beginning Fund Balance 5,428,488 5,256,074 6,452,044 8,482,332 7,521,990 Ending Fund Balance 6,452,044 5,428,488 8,482,332 8,521,550 7,527,826 Less - Fund Balance Assigned for:
Economic Contingency Reserve 2,700,000 2,700,000 2,700,000 3,447,600 3,447,600 Pension Unfunded Liabilty Reserve 2,200,000 2,200,000 1,000,000 1,000,000 1,000,000 Prepaid costs 226,017 260,538 260,538 577,653 577,653
PSPS Grant Reserve - 250,000 - - -
Discretionary Support Reserve - - - - -
Employee Unfunded Liability Reserve - - - 250,000 250,000 Police Department Donation Reserve 4,561 5,756 5,756 - - Utilization of Fund Balance for One-Time Projects (Est.) 999,560 - Unassigned Fund Balance 1,285,750 47,910 4,516,038 2,246,737 2,252,573 56 City of Auburn
FY 2023-24 Proposed Budget
General Fund Revenue Detail
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Description
Property Taxes $ 3,119,570 $ 3,286,301 3,400,000 3,468,000 Property Tax in Lieu of Vehicle License Fee 1,218,132 1,270,104 1,350,000 1,377,000 RPTTF RDA Residual Payments 168,005 116,031 170,520 173,078 Sales Taxes 6,471,882 9,178,394 8,450,000 8,619,000
Transient Occupancy Taxes 268,302 379,789 395,850 401,788 Real Property Transfer Tax 143,027 162,187 110,000 76,500 Service Charges/Other TOTAL TAXES 11,388,918 14,392,806 13,876,370 14,115,366 Franchise - Gas & Electric 167,735 174,534 168,670 170,357 Franchise - Solid Waste 373,000 374,786 435,000 439,350 Franchise - Cable TV 110,000 97,146 85,000 85,850
TOTAL FRANCHISES 650,735 646,466 688,670 695,557
Business Licenses 182,640 191,783 180,900 181,805
Dog Licenses 1,654 1,055 1,100 1,500
TOTAL LICENSES 184,294 192,838 182,000 183,305
Other Permits 26,258 4,796 3,000 3,000
Tobacco Retailer Fee 20,088 11,921 8,500 8,500
Home Occupancy Permits 682 755 500 500
Building Permits 259,526 201,680 225,000 200,000
SMIP Fees 99 (284) 200 200
SB1473 Fees 130 2,148 500 500
SB1186 Fees 6,427 7,277 5,000 5,000
TOTAL PERMITS 313,210 228,293 242,700 217,700
Traffic Fines 19,785 9,123 5,000 5,000
Civil Fines 47,390 42,724 40,000 40,000
Other Fines 246 (22,041) 100 100
Parking Tickets 1,686 781 1,250 1,250
Parking Lot / Space Permits 2,190 1,980 2,000 2,000
Administrative Citations 20,801 13,468 30,000 2,500
Alarm Activations 1,463 1,896 2,500 2,500
TOTAL FINES & FORFIETURES 85,546 55,946 80,850 53,350
Building Rents and Leases 339,017 363,455 336,500 336,500 Interest Earnings 11,492 20,523 15,000 10,000
TOTAL INTEREST & RENTALS 350,509 383,978 351,500 346,500 57 City of Auburn
FY 2023-24 Proposed Budget
General Fund Revenue Detail
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Description
Public Safety - Proposition 172 312,324 268,219 325,000 325,000 Tobacco Grant - 58,106 110,474 110,474
Motor Vehicle In-Lieu 16,674 10,704 16,674 16,674
State of CA Misc. Grants (SACOG) 182,235 - - 840,000
Strike Team Reimbursements (Net) - - 197,959 200,000
Sales of Public Documents - 1,609 1,000 1,000
PSPS Grant - - - -
Cooperative Agreements 2,420 9,350 - -
AB109 SIU Funding 100,000 100,000 100,000 100,000
AFD Grants 265,642 - - -
Planning Grants - SB-2 / LEAP - 10,000 109,633 -
POST Training Reimbursement 13,232 5,473 - -
TOTAL FROM OTHER AGENCIES 841,623 514,365 860,740 1,593,148 Engineering Costs Recovered 51,437 53,742 20,000 20,000 Plan Check Fees 129,221 97,965 125,000 90,000
Planning & Zoning Fees 6,021 2,266 5,000 5,000
Improvement Plan Review - - 1,554 500
Arts Commission Revenues 1,624 925 3,927 -
E.I.R. Fees 297 132 500 500
Fingerprint Processing Fees 2,655 11,772 10,000 10,000
Misc. Revenues 51,101 709,962 17,783 15,000
Charging Station Revenue 5,550 - 5,550 4,000
ARPA Revenue Recognition - 163,988 700,000 * -
POP Officer Grant - - 83,000 166,000
TOTAL SERVICE CHARGES/OTHER 1,044,696 243,962 972,314 311,000 TOTAL TRANSFERS IN 229,876 344,957 1,774,091 # 387,970
TOTAL GENERAL FUND 14,288,673 17,804,345 - 19,029,235 17,903,894 * Includes $700k Rev. Recognition for Fire Truck Liability Programmed through Fund Balance # Includes utilization of $1.46M in GF Reserves
58 City of Auburn
Fiscal Year 2023-24 Proposed Budget
General Fund
Departmental Expenditure Account Detail
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
City Council - 110 Personal Services $ 59,578 $ 51,078 $ 57,966 $ 79,066 Services and Supplies 5,864 10,433 15,606 14,243
Capital Outlay - -
Total: 65,442 61,511 73,572 93,309
Discretionary Support - 111 Personal Services - - - -
Services and Supplies 94,516 119,000 222,902 259,355
Capital Outlay - - - -
Total: 94,516 119,000 222,902 259,355
City Manager - 120 Personal Services 205,754 179,864 414,316 476,452 Services and Supplies 21,002 103,343 163,540 106,255
Cost Allocation - - (200,809) (214,403)
Capital Outlay - 4,523 -
Total: 226,756 287,730 377,047 368,304
Economic Development - 125 Personal Services 1,318 76,289 186,006 288,914 Services and Supplies 33,093 11,028 71,439 68,745
Cost Allocation - - (93,003) (144,457)
Capital Outlay - -
Total: 34,411 87,317 164,442 213,202
Planning - 130 Personal Services 129,272 135,482 186,663 145,156 Services and Supplies 108,218 69,700 178,655 878,483 Capital Outlay - - Total: 237,490 205,182 365,318 1,023,639
59 City of Auburn
Fiscal Year 2023-24 Proposed Budget
General Fund
Departmental Expenditure Account Detail
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
City Clerk - 140 Personal Services 97,420 102,232 123,247 138,964 Services and Supplies 45,040 21,262 40,124 28,181
Cost Allocation - - (30,812) (34,741)
Capital Outlay - 1,950 2,500 2,500
Total: 142,460 125,444 135,059 134,904
Finance - 150 Personal Services 228,158 340,184 610,437 480,034 Services and Supplies 243,483 364,666 337,135 175,400
Cost Allocation - - (201,444) (158,411)
Capital Outlay 6,431 1,809 8,111 7,212
Total: 478,072 706,659 754,239 504,235
City Attorney - 160 Personal Services - - - -
Services and Supplies 271,936 281,982 360,000 281,010
Capital Outlay - - - -
Total: 271,936 281,982 360,000 281,010
Information Technology - 170 Personal Services - - - -
Services and Supplies 286,370 353,125 408,774 309,292
Capital Outlay 101,148 177,110 125,154 147,454
Total: 387,518 530,235 533,928 456,746
Human Resources - 180 Personal Services 374,549
Services and Supplies 42,317
Cost Allocation (123,601)
Capital Outlay 293,265
Total:
Insurance Programs - 190 Personal Services - - - -
Services and Supplies 698,157 690,817 955,852 833,879
Capital Outlay - - - -
Total: 698,157 690,817 955,852 833,879
60 City of Auburn
Fiscal Year 2023-24 Proposed Budget
General Fund
Departmental Expenditure Account Detail
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Police - 210 Personal Services 4,049,967 4,343,890 5,007,848 5,468,602 Services and Supplies 353,893 527,994 638,700 623,950
Capital Outlay 94,946 83,748 88,500 -
Total: 4,498,806 4,955,632 5,735,048 6,092,552
Fire - 220 Personal Services 2,408,447 2,863,961 3,093,618 3,131,507 Services and Supplies 490,147 443,816 286,367 308,781
Capital Outlay 43,993 719,983 488,915 114,008
Total: 2,942,587 4,027,760 3,868,900 3,554,296
Building Inspection - 230 Personal Services 175,129 198,823 101,844 250,403 Services and Supplies 16,738 34,114 254,900 22,202
Cost Allocation - - (814) (37,561)
Capital Outlay - - 35,000
Total: 191,867 232,937 390,930 235,044
Building Maintenance - 231 Personal Services - - - -
Services and Supplies 345,073 399,264 433,484 374,528
Capital Outlay 19,075 12,455 64,388 35,000
Total: 364,148 411,719 497,872 409,528
Public Works Administration - 310 Personal Services 113,400 229,568 322,598 576,427 Services and Supplies 33,931 62,026 72,236 52,949
Cost Allocation - - (129,039) (206,899)
Capital Outlay 1,459 506,097 518,283 52,000
Total: 148,790 797,691 784,078 474,477
61 City of Auburn
Fiscal Year 2023-24 Proposed Budget
General Fund
Departmental Expenditure Account Detail
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Public Works - Maintenance & Operations - 320 Personal Services 226,831 327,057 439,308 575,806 Services and Supplies 64,509 87,809 63,016 76,508
Cost Allocation - - (80,000) (80,000)
Capital Outlay 24,172 - - 10,000
Total: 315,512 414,866 422,324 582,314
Public Works - Mechanics - 330 Personal Services 160,235 182,678 185,813 186,838 Services and Supplies 63,311 78,213 82,092 96,636
Cost Allocation - - (15,000) (15,000)
Capital Outlay 4,532 1,906 65,000 5,000
Total: 228,078 262,797 317,905 273,474
Public Works - Stormwater - 340 Personal Services - - - - Services and Supplies 52,968 150,635 51,479 37,010
Capital Outlay - - 1,012,418
Total: 52,968 150,635 1,063,897 37,010
Non-Departmental - 000 Personal Services - CalPERS UAAL 1,156,795 280,964 349,922 - Debt Service - Pension Obligation Bonds 546,944 1,143,179 916,781 1,218,682 Capital Outlay - ARPA Expenditures 181,864 - 700,000 -
Transfers Out - Temporary Firefighter Program - - - -
Personal Services - Estimated Labor Impacts - - - 558,835 Total: 1,885,603 1,424,143 1,966,703 1,777,517
Total Appropriations - General Fund $ 13,265,117 $ 15,774,057 $ 18,990,017 $ 17,898,058 Total Personal Services: $ 10,455,249 9,559,248 $ 11,996,367 $ 13,950,235 $ Total Services and Supplies: 3,809,227 3,228,249 4,636,301 4,589,724 Total Cost Allocations: - - (750,921) (1,015,073)
Total Capital Outlay: 1,509,581 477,620 3,108,269 373,174 Total Transfers Out: - - - -
62 City of Auburn
Departmental Expenditure Budget
Department 000 - Non-Departmental Revenues - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Personnel Services
CalPERS UAAL - Miscellaneous 354,768 280,964 349,922 -
CalPERS UAAL - Safety - 802,027 - -
Labor Impacts - Plug Number - - - -
Total Personnel Services: 1,156,795 280,964 349,922 -
Materials & Services
Debt Service - CalPERS Bonds 546,944 979,191 916,781 1,218,682 ARPA/Other Costs 163,988 700,000 558,835
Total Material & Services: 546,944 1,143,179 1,616,781 1,777,517 Capital Projects
PSPS Grant Expenditures 181,864 - - -
Total Capital Projects: 181,864 - - -
Total Non-Departmental: 1,424,143 1,885,603 1,966,703 1,777,517 63 City of Auburn
Departmental Expenditure Budget
Department 110 - City Council - 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 48,634 19,623 18,000 18,000
Overtime - - - -
CalPERS - Normal Cost - - - -
Health / Dental / Vision 7,225 30,017 38,590 59,689
FICA / Medicare 3,719 1,438 1,376 1,377
Total Personnel Services: 59,578 51,078 57,966 79,066
Materials & Services
Postage 3 2 - -
Printing 310 - 102 104
Travel & Transportation - 225 7,523 6,546
Dues & Subscriptions 4,271 5,400 5,481 5,563
Materials & Supplies 812 3,463 1,500 1,030
Professional Services - - - -
Employee Relations - - - -
Training & Education 468 1,344 1,000 1,000
Total Material & Services: 5,864 10,434 15,606 14,243
Capital Projects
Total Capital Projects: - - - -
Total City Council: 61,512 65,442 73,572 93,309
64 City of Auburn
Departmental Expenditure Budget
Department 111 - Support for Community Projects - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Total Personnel Services: - - - -
Materials & Services
City Historian Expenses - - 500 500
Library Services Contribution 12,000 12,000 12,000 12,000 CATV Consulting Services 12,000 12,000 12,000 12,000
Undesignated Sponsorships 4,500 8,940 8,940 8,940
Arts Commision Activities 54,643 32,912 48,350 67,750
Economic Development Commision 5,000 35,540 60,000 80,000 Sustainability Advisory Committee - 4,847 19,000 21,165 Endurance Capital Committee 7,448 9,857 14,000 12,500
SHAAC (1,075) 2,903 8,112 4,500
Community Projects - - 40,000 40,000
Total Material & Services: 94,516 118,999 222,902 259,355 Capital Projects
Total Capital Projects: - -
Total Support for Community
Projects: 118,999 94,516 222,902 259,355
65 City of Auburn
Departmental Expenditure Budget
Department 120 - City Manager - 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 151,747 147,378 346,092 371,945
Overtime - 470 4,257 -
CalPERS - Normal Cost 22,328 18,464 27,382 40,274
Health / Dental / Vision 32,124 5,910 31,472 58,840
FICA / Medicare 3,419 3,778 5,113 5,393
Cost Allocation - (200,809) - (214,403)
Total Personnel Services: 205,754 179,864 213,507 262,049 Materials & Services
Postage 3 79 51 52
Printing 285 173 254 258
Travel & Transportation - - - 12,000
Dues & Subscriptions 12,429 16,822 14,210 14,423
Materials & Supplies 675 20,086 11,500 11,673
Fuel - - - -
Professional Services - - 32,525 32,550
Marketing & Promotion - - - -
Minor Equipment - 1,071 - -
Employee Relations 42 71 - -
Personnel Expenses 7,399 6,795 - -
Training & Education - 7,420 5,000 5,000
Maintenance of Equipment - 1,071
Contractual Services - 49,756 100,000 30,300
Communications - - - -
Computer Equipment 169 - 4,523 -
Total Material & Services: 21,002 107,867 163,540 106,256 Capital Projects
Technology Equipment - - - -
Total Capital Projects: - - - -
Total City Manager: 287,731 226,756 377,047 368,304
66 City of Auburn
Departmental Expenditure Budget
Department 125 - Economic Development - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 1,260 65,406 134,224 217,163
Overtime - - - -
CalPERS - Normal Cost 2,720 - 12,475 15,936
Health / Dental / Vision - 6,953 36,171 52,666
FICA / Medicare 58 1,210 3,135 3,149
Cost Allocation - - (93,003) (144,457)
Total Personnel Services: 1,318 76,289 93,002 144,457
Materials & Services
Postage - - - 515
Printing 7,784 - 206 2,576
Travel & Transportation - - - 1,000
Dues & Subscriptions 400 423 218 6,500
Materials & Supplies 1,846 - 131 5,151
Professional Services - - - -
Marketing & Promotion 5,193 7,752 34,086 25,000
Parks Grant Expenditures - - 10,914
Personnel Expenses 2,400 - - -
Training & Education 20 77 634 2,500
Contractual Services 15,450 2,776 25,250 25,503
Communications -
Total Material & Services: 33,093 11,028 71,439 68,745
Capital Projects
- -
Total Capital Projects: - -
Total Economic Development: 87,317 34,411 164,441 213,202 67 City of Auburn
Departmental Expenditure Budget
Department 130 - Community Development - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 101,573 109,165 163,253 105,390
Overtime - 71 - -
CalPERS - Normal Cost 8,798 7,727 6,209 7,760
Health / Dental / Vision 18,478 15,867 15,793 30,478
FICA / Medicare 1,494 1,581 1,408 1,528
Total Personnel Services: 129,272 135,482 186,663 145,156 Materials & Services
Postage 516 389 500 500
Printing 181 - - 500
Travel & Transportation - - - 1,000
Legal Advertising 1,448 2,316 3,008 2,500
Dues & Subscriptions 808 897 232 1,218
Planning Commision Stipends - 1,050 1,538 3,500
Materials & Supplies - 312 1,065 1,015
Professional Services - 3,832 37,146 -
Personnel Expenses - - - -
Tuition Reimbursement - -
Training & Education 675 1,038 533 3,000
Technology Allowance 1,050 - - -
Contractual Services 103,540 59,866 25,000 25,250
Special Projects - - 109,633 840,000
Total Material & Services: 108,218 69,700 178,655 878,483 Capital Projects
Total Capital Projects: - -
Total Community Development: 205,182 237,490 365,318 1,023,639 68 City of Auburn
Departmental Expenditure Budget
Department 140 - City Clerk - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Pesonnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 70,750 75,006 97,969 111,521
Overtime 3,105 2,212 1,941 -
CalPERS - Normal Cost 11,840 9,485 11,274 13,262
Health / Dental / Vision 12,590 11,614 10,457 12,564
FICA / Medicare 1,490 1,560 1,607 1,617
Cost Allocation - - (30,812) (34,741)
Total Personnel Services: 97,420 102,232 92,436 104,223 Materials & Services
Postage 31 20 254 258
Printing - - - -
Legal Advertising 4,198 2,142 3,553 3,606
Dues & Subscriptions 1,801 1,189 1,015 1,030
Materials & Supplies 682 1,498 1,523 1,546
Professional Services 105 14 2,525 2,550
Training & Education 770 2,961 2,500 2,500
Maintenance of Equipment - 301 254 258
Contractual Services 6,997 13,137 15,000 16,433
Communications - - - -
Elections Costs - Placer Co. 30,456 - 13,500 -
Total Material & Services: 45,040 21,262 40,124 28,181
Capital Projects
Capital Projects - 1,950 2,500 2,500
Total Capital Projects: - 1,950 2,500 2,500
Total City Clerk: 125,444 142,460 135,060 134,904
69 City of Auburn
Departmental Expenditure Budget
Department 150 - Administrative Services - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 123,800 216,356 462,337 384,283
Overtime 75 430 22 -
CalPERS - Normal Cost 32,231 14,768 42,570 35,035
Health / Dental / Vision 83,646 85,160 97,437 55,144
FICA / Medicare 5,869 6,007 8,071 5,572
Cost Allocation - (201,444) - (158,411)
Total Personnel Services: 228,158 340,184 408,993 321,623 Materials & Services
Postage 3,378 3,414 4,060 3,120
Printing 875 1,097 4,060 3,120
Travel & Transportation - 30 13,000 6,500
Legal Advertising - 620 - -
Dues & Subscriptions 2,390 6,571 4,000 2,030
Materials & Supplies 6,963 18,414 12,000 7,000
Professional Services 372 3,429 2,525 1,150
Employee Relations 841 6,300 2,500 -
Personnel Expenses 36,535 95,804 45,000 500
Training & Education 219 9,004 7,000 3,500
Tuition Reimbursement - - - -
Rents & Leases - - - -
Maintenance of Equipment 463 1,245 1,015 515
Contractual Services 132,918 156,578 175,000 80,000
GF Property tax admin. fees 55,883 56,777 57,855 58,723 Collection Expense 630 - 1,000 1,000
Bank Fees 2,016 5,383 8,120 8,242
Total Material & Services: 243,483 364,666 337,135 175,400 Capital Projects
Computer Equipment 1,809 230 1,500 -
Business License System 6,201 - 6,611 7,212
Total Capital Projects: 1,809 6,431 8,111 7,212
Total Administrative Services: 706,659 478,072 754,239 504,235 70 City of Auburn
Departmental Expenditure Budget
Department 160 - City Attorney - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries - - - -
Overtime - - - -
CalPERS - Normal Cost - - - -
Health / Dental / Vision - - - -
FICA / Medicare - - - -
Total Personnel Services: - - - -
Materials & Services
Contractual Services 271,936 281,982 360,000 281,010
Dues & Subscriptions - - - -
Total Material & Services: 271,936 281,982 360,000 281,010 Capital Projects
- - - -
Total Capital Projects: - - - -
Total City Attorney: 281,982 271,936 360,000 281,010
71 City of Auburn
Departmental Expenditure Budget
Department 170 - Information Technology - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries - - - -
Overtime - - - -
CalPERS - Normal Cost - - - -
Health / Dental / Vision - - - -
FICA / Medicare - - - -
Total Personnel Services: - - - -
Materials & Services
Dues & Subscriptions 12,816 35,912 13,195 17,893
Materials & Supplies 2,210 2,446 2,538 2,576
Professional Services - - - -
Training & Education - - - -
Rents & Leases 36,772 35,107 38,996 41,209
Contractual Services 117,428 107,421 135,000 136,350
Bank Fees (Clover Lease) 2,834 2,886 3,045 3,091
Communications 114,310 169,353 216,000 108,174
Total Material & Services: 286,370 353,125 408,774 309,293 Capital Projects
Machinery & Equipment - - 2,173 -
Computer Equipment 63,392 65,640 15,000 15,000
Phone System Lease / Support 37,756 25,991 - 60,000
Microsoft 365 Upgrade / License - - - -
Tyler Enterprise System - Option 2 - 85,479 107,981 72,454 Total Capital Projects: 101,148 177,110 125,154 147,454 Total Information Technology: 530,235 387,518 533,928 456,747 72 City of Auburn
Departmental Expenditure Budget
Department 180 - Human Resources - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries - - - 276,038
Overtime - - - -
CalPERS - Normal Cost - - - 26,555
Health / Dental / Vision - - - 25,116
FICA / Medicare - - - 4,003
Retiree Health - MEC - - - 42,838
Cost Allocation - - (123,601) -
Total Personnel Services: - - - 250,949
Materials & Services
Postage - - - 1,001
Printing - - - 1,001
Travel & Transportation - - - 6,000
Dues & Subscriptions - - - 2,030
Materials & Supplies - - - 1,120
Professional Services - - - 1,150
Employee Relations - - - 500
Personnel Expenses - - - 9,500
Training & Education - - - 3,500
Tuition Reimbursement - - - -
Rents & Leases - - - -
Maintenance of Equipment - - - 515
Contractual Services - - - 16,000
Bank Fees - - - -
Total Material & Services: - - - 42,317
Capital Projects
Computer Equipment - - - -
Business License System - - - -
Total Capital Projects: - - - -
Total Administrative Services: - - - 293,266
73 City of Auburn
Departmental Expenditure Budget
Department 190 - Insurance Programs - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries - - - -
Overtime - - - -
CalPERS - Normal Cost - - - -
Health / Dental / Vision - - - -
FICA / Medicare - - - -
Total Personnel Services: - - - -
Materials & Services
Workers Compensation Insurance 456,085 246,964 477,986 459,060 General Liability Insurance 162,637 392,262 409,366 305,049 Dishonesty/Crime Policy - - 2,500 2,550
Litigation Contingency 50,167 18,829 5,000 5,100
Pollution Liability Insurance 14,494 758 15,000 15,300
Unemployment Insurance 14,774 11,878 5,000 5,000
Vehicle / Property / Pollution Insurance - 20,126 41,000 41,820 Total Material & Services: 698,157 690,817 955,852 833,879 Capital Projects
Total Capital Projects: - - - -
Total Materials, Services & Capital: 698,157 690,817 955,852 833,879 74 City of Auburn
Departmental Expenditure Budget
Department 210 - Police - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 3,024,882 3,114,221 3,551,264 3,790,136
Overtime 241,015 127,939 263,311 225,000
CalPERS - Normal Cost 401,935 345,699 424,611 523,315
Health / Dental / Vision 538,282 501,399 725,463 871,932 FICA / Medicare 48,437 50,048 43,200 58,219
Total Personnel Services: 4,343,890 4,049,967 5,007,849 5,468,602 Materials & Services
Postage 911 1,671 1,000 1,250
Printing 2,424 3,286 5,000 3,000
Travel & Transportation - 892 1,000 -
Dues & Subscriptions 5,303 12,498 8,800 8,900
Materials & Supplies 25,416 33,207 33,000 25,000
Clothing Allowance 21,178 30,206 39,000 30,000
Fuel for Vehicles 48,085 67,008 94,000 95,000
Minor Equipment 5,786 21,937 10,000 10,000
Employee Relations - 406 - 500
Personnel Expenses - 927 400 -
Investigation Expense 7,206 5,634 19,500 9,500
Training & Education 23,225 46,496 45,000 45,000
Tuition Reimbursement - 618 - -
Rents & Leases 4,104 4,337 3,000 3,000
Maintenance of Police Vehicles 30,031 30,662 53,000 26,000 Maintenance of Equipment 8,285 6,809 20,000 10,000
Contractual Services 153,847 243,322 270,000 290,000
Communications 18,092 18,077 26,000 20,800
Placer County Jail Booking Fee - - 10,000 5,000
POST Training - - - 10,000
Total Material & Services: 353,893 527,993 638,700 592,950 Capital Projects
Police Station Improvements 2,750 30,117 25,000 -
Machinery & Equipment 33,612 21,714 40,000 20,000
Computer Equipment 13,478 26,366 20,000 7,500
Furniture 3,035 3,577 3,500 3,500
Human Trafficking Grant Costs 2,756 - - -
Tobacco Grant Costs 34,208 1,974 - -
CAD Upgrade 5,107 - - -
Total Capital Projects: 94,946 83,748 88,500 31,000
Total Police: 4,955,631 4,498,806 5,735,049 6,092,552
75 City of Auburn
Departmental Expenditure Budget
Department 220 - Fire - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 1,278,440 1,884,042 2,073,056 2,189,524
Overtime 317,026 387,466 346,825 160,000
CalPERS - Normal Cost 181,694 256,714 272,580 324,943
Health / Dental / Vision 308,760 375,283 365,696 422,972 FICA / Medicare 24,262 30,896 35,461 34,068
Total Personnel Services: 2,863,961 2,180,622 3,093,618 3,131,507 Materials & Services
Postage 1,034 186 445 258
Printing 2,488 630 879 3,200
Travel & Transportation 728 956 1,413 -
Dues & Subscriptions 5,131 5,937 5,177 7,000
Materials & Supplies 18,456 11,406 15,697 18,270
Clothing Allowance 22,415 28,336 18,000 18,000
Fuel for Vehicles 28,035 44,059 45,000 30,000
Professional Services 13,932 36,926 60,000 15,000
Minor Equipment 31,354 54,014 10,285 18,000
Safety Equipment - - - -
Employee Relations 3,103 14,593 6,090 3,000
Personnel Expenses - - 1,200 -
Training & Education 11,237 19,574 43,761 32,000
Technology Allowance - - - -
Rents & Leases 7,681 12,688 8,385 8,654
Maintance of Vehicles 36,670 75,201 31,069 41,209
Maintainance of Buildings 9,685 15,262 3,540 12,180
Contractual Services 152,256 94,149 25,426 102,010
Fuel Reduction Project 139,000 14,320 - -
Communications 4,970 9,812 10,000 -
Utilities 1,972 5,767 - -
Total Material & Services: 443,816 490,147 286,367 308,781 Capital Projects
Furniture - - - -
Machinery & Equipment 43,993 709,316 94,008 94,008
Capital Projects - Buildings - 1,167 7,907 20,000
Computer Equipment - 9,500 387,000 -
Total Capital Projects: 719,983 43,993 488,915 114,008
Total Fire: 4,027,760 2,714,762 3,868,900 3,554,296
76 City of Auburn
Departmental Expenditure Budget
Department 230 - Building Inspection - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 107,229 132,892 77,354 186,750
Overtime 962 - - -
CalPERS - Normal Cost 17,889 12,805 694 13,990
Health / Dental / Vision 52,112 45,642 22,664 46,956
FICA / Medicare 2,021 2,400 1,133 2,708
Cost Allocation - - (814) (37,561)
Total Personnel Services: 175,129 198,823 101,031 212,843 Materials & Services
Postage - 63 100 102
Printing 90 - 250 254
Travel & Transportation - - 5,000 250
Dues & Subscriptions - 706 550 558
Materials & Supplies 954 1,241 3,500 2,538
Clothing Allowance 440 359 1,500 1,500
Fuel for Vehicles 356 1,025 1,000 2,500
Professional Services 11,885 28,120 240,000 10,000
Minor Equipment 16 - 500 1,500
Training & Education 782 2,448 2,500 3,000
Contractual Services 800 - - -
Maintenance of Vehicles 1,415 152 - -
Total Material & Services: 16,738 34,114 254,900 22,202 Capital Projects
Furniture - - 35,000
Total Capital Projects: - - 35,000 -
Total Building Inspection: 232,937 191,867 390,931 235,045 77 City of Auburn
Departmental Expenditure Budget
Department 231 - Building Maintenance - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries - - - -
Overtime - - - -
CalPERS - Normal Cost - - - -
Health / Dental / Vision - - - -
FICA / Medicare - - - -
Total Personnel Services: - - - -
Materials & Services
Postage 110 51 110 110
Materials & Supplies 10,715 12,177 9,500 9,643
Rents & Leases - 2,271 - 1,015
Matinenance of Vehicles - - 1,246 -
Maintenance of Equipment 10,851 5,278 2,549 4,060
Maintainance of Buildings 14,294 42,771 70,000 25,000
Contractual Services 45,483 48,831 48,619 50,500
Professional Development - - 1,460 -
Utilities 263,620 287,885 300,000 284,200
Total Material & Services: 345,073 399,264 433,484 374,528 Capital Projects
Capital Projects - Buildings 10,100 10,475 56,500 30,000 Machinery & Equipment 7,850 - 4,980 2,000
Back Flow Preventer Device 1,125 1,980 2,908 3,000
Carnegie Libarry Improvements - - - -
Fire Station Improvement - - - -
Storm Damage City Hall - - - -
Storm Damage Carnegie Library - - - -
CAD Upgrade - - - -
Corp Yard - - - -
Total Capital Projects: 19,075 12,455 64,388 35,000
Total Building Maintenance: 411,719 364,148 497,872 409,528 78 City of Auburn
Departmental Expenditure Budget
Department 310 - Public Works Admin Engineering - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 54,097 139,712 227,401 430,637
Overtime 4,065 - 3,662 -
CalPERS - Normal Cost 3,356 9,966 16,188 31,471
Health / Dental / Vision 55,189 72,462 71,423 108,074
FICA / Medicare 758 3,363 3,924 6,244
Cost Allocation - (129,039) - (206,899)
Total Personnel Services: 113,400 229,568 193,559 369,527 Materials & Services
Postage 49 100 82 102
Printing 137 300 54 305
Travel & Transportation - - 180 1,000
Dues & Subscriptions 880 1,200 2,979 1,624
Materials & Supplies 155 1,500 1,407 2,030
Clothing Allowance - 500 - 500
Fuel for Vehicles 3,175 3,200 - 3,248
Professional Services 15,199 30,000 15,638 30,300
Profess Services-Land Develop 3,918 5,000 - -
Training & Education 1,242 5,000 5,000 5,000
Technology Allowance - - 1,000 -
Maintenance of Equipment 994 750 - 761
Contractual Services 8,182 7,500 45,733 8,080
Recycling Promotions Program - - 163 -
Total Material & Services: 33,931 55,050 72,236 52,950
Capital Projects / Transfers Out
Computer Equipment 491 - 2,500 -
Machinery & Equipment 968 6,000 - 2,000
Special Projects - - 15,783
Roadway Annual Overlay - Transfer - 500,000 500,000 50,000 Total Capital Projects: 1,459 506,000 518,283 52,000
Total Public Works - Admin.: 790,618 148,790 784,078 474,477 79 City of Auburn
Departmental Expenditure Budget
Department 320 - Public Works Construction & Maintenance - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 158,481 214,820 306,388 401,570
Overtime 8,178 1,860 1,561 -
CalPERS - Normal Cost 32,497 14,533 29,334 30,259
Health / Dental / Vision 67,050 48,129 96,929 138,154
FICA / Medicare 4,512 3,828 5,097 5,823
Cost Allocation - - (80,000) (80,000)
Total Personnel Services: 327,057 226,831 359,309 495,806 Materials & Services
Printing - - - -
Dues and Subscriptions - - 123 -
Materials & Supplies 12,237 15,460 15,000 15,225
Clothing Allowance 5,110 12,131 11,000 11,000
Professional Services - - - -
Minor Equipment 2,585 2,532 2,156 3,650
Personnel Expenses - 1,850 - 2,436
Training & Education 3,749 4,802 1,868 1,000
Tuition Reimbursement - - - -
Maintenance of Vehicles - 52
Maintenance of Equipment 390 41 1,100 1,117
Maintainance of Buildings - 15,012 697 -
Contractual Services 4,677 2,640 8,000 8,080
C/S Tree Maintenance 15,105 10,434 5,045 13,000
C/S Flood Maintance 1,591 2,490 3,696 2,500
C/S Landscape Maintance 3,705 4,362 3,898 4,000
Communications 1,357 2,382 1,725 -
Utilities 3,782 3,670 3,261 -
Traffic Sign Maintainance 10,221 9,951 5,447 14,500
Debt Service Payments - - - -
Total Material & Services: 64,509 87,809 63,016 76,508
Capital Projects
Computer Equipment - - - -
Machinery & Equipment 24,172 - - -
Emergency Storm Drain Repairs - - - 10,000
Total Capital Projects: 24,172 - - 10,000
Total Public Works - Mtc / Ops: 414,866 315,512 422,325 582,314 80 City of Auburn
Departmental Expenditure Budget
Department 330 - Public Works Corporation Yard - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries 143,390 148,124 167,282 166,288
Overtime 249 - 470 -
CalPERS - Normal Cost 14,682 10,685 12,953 14,864
Health / Dental / Vision 5,223 17,534 2,657 3,275
FICA / Medicare 688 2,338 2,452 2,411
Cost Allocation - - (15,000) (15,000)
Total Personnel Services: 160,235 182,678 170,814 171,838 Materials & Services
Printing 79 - 35 761
Materials & Supplies 5,633 4,759 5,100 5,177
Clothing Allowance 823 373 2,212 2,000
Fuel for Vehicles 21,602 33,356 27,500 27,913
Professional Services 1,778 3,307 - 5,050
Minor Equipment 3,908 1,075 3,000 3,000
Training and Education 40 899 2,239 3,000
Rents and Leases - - 88
Maintance of Vehicles 10,642 15,841 22,347 28,420
Maintenance of Equipment 13,836 12,228 12,829 15,225
Maintenance of Buildings 4,970 6,375 6,000 6,090
Contractual Services - - 742 -
Communications - - - -
Total Material & Services: 63,311 78,213 82,092 96,636
Capital Projects
Machinery & Equipment 4,532 1,906 65,000 5,000
Total Capital Projects: 4,532 1,906 65,000 5,000
Total Public Works - Corp Yard: 262,797 228,078 317,906 273,474 81 City of Auburn
Departmental Expenditure Budget
Department 340 - Public Works Stormwater Mgmt - FY 2023-24
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries - - - -
Overtime - - - -
CalPERS - Normal Cost - - - -
Health / Dental / Vision - - - -
FICA / Medicare - - - -
Total Personnel Services: - - - -
Materials & Services
Materials & Supplies 1,564 333 2,049 1,500
Professional Services 22,464 54,755 12,769 3,030
SWRCB Fees 11,840 15,666 14,055 14,210
Flood Control Districts Chgs 17,100 17,314 22,606 18,270 Sewer Map Updates - - 43,418 -
Special Projects - 62,567 - -
Total Material & Services: 52,968 150,635 94,897 37,010 Capital Projects
Storm Drain - - 969,000 -
Total Capital Projects: - - 969,000 -
Total Public Works - Stormwater: 150,635 52,968 1,063,897 37,010 82 ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Property Taxes $ 86,010 69,890 87,500 87,500
Land Rental 543,157 572,963 573,000 573,000
Interest Earned 4,789 8,206 7,500 7,500
CARES Act Funding - Operating Costs - 30,000 - -
Airport Improvement Grant (FAA Grant) 108,550 911 473,135 453,865 Other Federal Grants - - 82,000 558,000
State of CA Aid to Airports Program - - - 116,362
FBO & Aviation Fuel Sales 20,748 17,905 19,500 19,500
FBO Tie Down Spaces Rentals 42,999 40,959 60,000 60,000 Hangar Rentals 38,007 46,597 46,500 46,500
Office Rentals 9,600 8,621 10,160 10,350
East Hangar Development Reimbursements - - - -
Other Cooperative Agreements (PCTPA) - - - -
Miscellaneous - - - -
$ 882,687 767,225 1,359,295 1,932,577
Expenditures:
Administrative Expense - Staff Costs $ 101,706 171,428 265,000 309,729 Airport Operations 900,289 908,768 367,855 260,400
Debt Service - - - -
Capital Projects 16,071 62,782 1,210,850 651,350
Transfers Out 25,000 12,500 25,000 25,000
-
$ 1,121,267 1,077,277 1,868,705 1,246,479
-
Excess (deficit) of revenues over expenditures $ (238,580) (310,052) (509,410) 686,098 -
Beginning Fund Balance (Working Capital) $ 1,576,635 1,886,687 1,338,055 828,645 -
-
Ending Fund Balance (Working Capital) $ 1,338,055 1,576,635 828,645 1,514,744 City of Auburn
Fiscal Year 2023-24
Airport Enterprise Fund (Fund 02)
83 ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
50303 - Machinery & Equipment $ 2,000 1,273 15,000 15,000 50800 - Computer Equipment 4,902 242 2,500 3,000
63021 - Industrial Park Projects - 4,046 - -
63042 - AWOS / AIP-04 6,325 14,691 - -
63045 - Tennant Hangar Repairs 1,488 362 - 15,000
63048 - East End Hangar Project - 2,698 58,000 150,000
63090 - Building & Facility Improvements 1,960 4,027 15,000 10,000 63093 - Runway LED Light Rehab - - - -
63094 - Pavement Mgmt / Apron Rehab - - 50,000 -
63095 - Pollution Abatement Facility - - - -
63152 - Fire Truck Lease Payment 80
63153 - Airport Master Plan Update - - - 325,000
63156 - Taxiway LED Light Conversion - - - -
63304 - Phone System Lease/Support 35
63306 - Airport Security Camera - - - -
63308 - Airport Lease Management Software - 2,184 - 28,000 63309 - Motorize Existing East End Hangar - - - -
63760 - Airport Cameras 16,173 - - 10,000
65001 - Back Flow Preventer Device 441 379 350 350
63400 - CLUP Update - 81 30,000 -
62001 - Helicopter Parking Area - - 1,030,000 -
63530 - Pavement Management Program - 1,658 - 55,000
63532 - On-Call Aviation Engineering Svcs - 13,808 - -
63096 - Asset Management Program - - - -
63097- Pavement Management Program/PCI - - 10,000 40,000 63101 - Wildlife Assessment - - - -
63098 - Terminal Feasibility Study/Design - - - -
63099 - Runway Extension Project/ Airport Master Plan - - - - Total: $ 16,071 62,782 1,210,850 651,350
City of Auburn
Fiscal Year 2022-23 Mid-Year Budget
Airport Enterprise Fund (Fund 02)
Capital Expenditure Detail
84 ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Sewer Service Charges $ 6,686,541 6,703,248 6,700,000 6,700,000 Sewer Connection Fees 68,920 182,047 77,518 35,000
Interest Income 53,347 27,367 60,000 45,000
Miscellaneous Income 5,107 83 - -
Debt Proceeds - - - -
Total: $ 6,943,749 6,782,911 6,837,518 6,780,000
Expenditures:
Administrative Expense - Staff Costs $ 455,536 335,293 571,384 597,242 Materials and Services 2,168,107 2,694,963 861,213 788,686 Contract Operations 2,339,145 2,065,514 2,100,000 2,142,000 Debt Service 344,180 463,477 850,421 812,198
Capital Projects 317,729 356,197 4,261,845 3,945,000
Capital Outlay 5,850 3,517 795,400 87,000
Transfer Out 32,817 77,201 72,619 75,000
Bond Closing Costs - - - -
Total: $ 5,782,660 5,876,865 9,512,882 8,447,127
Excess (deficit) of revenues over expenditures $ 906,046 1,161,089 (2,675,364) (1,667,127) Beginning Fund Balance (Working Capital) $ 14,323,982 15,485,071 16,391,118 13,715,754 Less:
General Reserve - SWRCB Loans $ 173,543 173,543 173,543 393,107 Connection Fee Reserve 1,175,951 1,107,031 1,278,469 1,313,469 Ending Fund Balance (Working Capital) $ 14,204,497 15,041,624 12,263,742 10,342,051 Personal Services Allocation
AUTHORIZED AUTHORIZED AUTHORIZED AUTHORIZED
2020-21 2021-22 2022-23 2023-24
City Engineer 1.00 1.00 0.00 0.00
Public Works Manager 0.00 0.00 0.25 0.25
Management Analyst 0.00 0.00 0.25 0.25
Engineering Tech II 1.00 1.00 1.00 1.00
Maintenance Worker II 1.00 1.00 2.00 2.00
Total: 3.00 3.00 3.50 3.50
City of Auburn
Fiscal Year 2023-24
Sewer Enterprise Fund (Fund 11)
85 ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
63054 - Groundwater Monitoring Wells $ 1,349 - 219 -
63856 - Auburn Ravine Sampling 8,223 88 10,000 10,000
63895 - Lift Station Repairs 37,086 31,959 - 600,000
63899 - Emergency Sewer Repair Projects 190,583 11,518 250,000 250,000 63901 - Sewer Map Updates 1,500 - 15,000 10,000
63902 - Prospector Hill Projects 6,285 - - -
63903 - WWTP - Repairs / Projects 30,470 53,982 60,000 60,000 63914 - NPDES Permit Renewal 26,340 - 30,000 30,000
63915 - Annual Sewer Rehab 8,389
64004 - Sewer Mast Plan/SSMP Upgrades - - 220,000 120,000 64005 - Diamond Oaks Lift Station (Corr J/E) (74,180)
64006 - Oxidation Ditch 2,506 - 1,769 -
64012 - Vista Del Val Lift Station - - - -
65001 - Back Flow Preventer Device 455 490 1,125 -
65602 - Utility Billing Software - - 50,000 40,000
67011 - Electric Sewer Collection Project 528 1,811 - - 67023 - Diamond Ridge Lift Station 74,180 - 225,000 775,000 67025 - Southridge Lift Station - - - 200,000
67026 - Borland Sewer Realignment - - 50,000 100,000
67027 - Infrastructure Mgmt / Configuration - - 100,000 - 67028 - Annual Collection System Rehab - 254,349 598,732 890,000 67029 - 510 High St. Sewer Rehab - - 50,000 -
63533 - WWTP Sludge Dewatering - - 2,350,000 -
63317 - Fawn Creek Lift Station/SCADA & Hydroph - - - 250,000 63318 - Monticello Lift Station SCADA - - - 60,000
63319 - Maidu Lift Station - - - 100,000
XXXX - Canyon Ct Lift Station/SCADA - - - 100,000
XXXX - Auburn Oak Lift Station - - - 100,000
63320 - Asset Management - Sewer - - 250,000 250,000
Total: $ 354,197 313,715 4,261,845 3,945,000
City of Auburn
Fiscal Year 2023-24
Sewer Enterprise Fund (Fund 11)
Capital Expenditure Detail
86 ESTIMATED
ACTUAL ACTUAL ACTUAL
2020-21 2021-22 2022-23
Revenues:
CA Gax Tax Section 2105 74,351 $ 79,780 83,153
CA Gax Tax Section 2106 51,412 55,763 57,048
CA Gax Tax Section 2107 100,610 105,136 99,612
CA Gax Tax Section 2107.5 3,000 3,000 3,000
CA Gax Tax Section 2103 97,367 103,964 118,293
SB-1 RMMA Revenues 290,669 287,377 298,886
Miscellaneous - - -
Interest Income 1,710 1,549 4,000
Total: $ 636,569 619,119 663,992
Expenditures:
Public Works Staff Allocations 72,387 $ 85,658 79,000
Service and Supplies 7,356 3,983 10,000
Utilities - Street Lighting 199,059 205,127 210,000
Capital Projects 273,635 108,458 750,000
Transfers Out - For Debt Service - - -
Total: $ 403,226 552,437 1,049,000
Excess (deficit) of revenues over expenditures 66,682 $ 233,343 (385,008) Beginning Fund Balance 506,250 $ 572,932 806,275
Ending Fund Balance 572,932 $ 806,275 421,267
ACTUAL ESTIMATED
2020-21 ACTUAL ACTUAL
Capital Expenditures 2021-22 2022-23
50000 - Machinery and Equipment - $ - -
63053 - Annual Street Surface Maintenance - - -
61006 - Annual Storm Drain Rehabilitation - - -
63159 - Annual Overlay Project 273,635 108,458 750,000
Total: $ 273,635 108,458 750,000
City of Auburn
Fiscal Year 2023-24 Prposed Budget
Gas Tax Fund (Fund 21)
Capital Expenditure Detail
87 ESTIMATED
ACTUAL ACTUAL ACTUAL
2020-21 2021-22 2022-23
Revenues:
Transportation Tax, TDA 312,724 $ - 662,381
CMAQ Grant - Nevada Street 260,402 - -
Active Transporation Program (ATP) - Nevada Street - - - Chargepoint Revenues 601 - -
RSTP Funding - - -
Interest Income 366 - 832
PC APCD Grants / State Grant Sources - 92,597 -
PCTPA Funding Agreement - - 350,935
Transfers-In - General Fund - 500,000 500,000
Transfers In - Gas Tax Fund - - -
Transfers In - FEP Fund - - -
Transfers-In - Development Impact Fee Fund - - -
Transfers-In - Sewer Fund - - -
Transfers In - Transit Fund - - -
Total: $ 592,597 574,093 1,514,148
Expenditures:
Administrative Expense $ 28,103 18,601 60,000
Materials and Services 49,387 74,391 45,000
Debt Service - - -
Capital Projects 1,055,428 223,438 915,186
Capital Outlay - - -
Transfers-Out - - -
Total: $ 325,932 1,123,416 1,020,186
Excess (deficit) of revenues over expenditures - $ 266,665 (549,323) 493,962 Beginning Fund Balance 459,381 $ (89,942) 176,722
Ending Fund Balance (89,942) $ 176,722 670,684
City of Auburn
Fiscal Year 2023-24 Proposed Budget
Transportation Fund (Fund 26)
88 ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Expenditures
50303 - Machinery & Equipment $ 80,478 - - -
61004 - Vegetation / Tree Removal 10,400 - 10,000 10,000 61005 - Pavement Management Project 51,455 - 4,315 -
61006 - Storm Drain Rehabilitation - - 62,500 62,500
63011 - Paving / Crackfill - Public Works Dept. 392,356 25,886 50,000 50,000 63016 - Sidewalk Repairs - Commercial 3,054 45,412 25,000 25,000 63159 - Annual Overlay Project 3,669 22,035 583,371 300,000 63160 - Nevada St Sidewalk Project 327,045 (484) - -
63299 - Emergency Repairs - Storm Drain 2,736 2,472 50,000 25,000 63501 - Sidewalk Repairs - Residential 2,489 23,423 15,000 15,000 63503 - Annual Street Surface Maintenance 200,554 32,269 75,000 75,000 63510 - City Pavement Marking Project 6,503 9,384 - -
65012 - Storm Drain Channel - Downtown - - - -
66005 - Palm Avenue Sidewalk Project - - - -
63300 - ADA Transition Plan Phase II 754 - - -
67021 - Wayfinding Project - 1,186 20,000 20,000
63299 - Crimson Court Storm Drain - - - -
64015 - Cherry & Magnolia EV Charging Stn - 35,790 - -
XXXX - Storm Drain Master Plan - - - -
63322 - Asset Management Program(s) - - 20,000 20,000
Total: $ 1,055,428 223,438 915,186 602,500
City of Auburn
Fiscal Year 2023-24 Proposed Budget
Transportation Fund (Fund 26)
Capital Expenditure Detail
89 ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Transportation Tax LTF (Article 4) 388,558 - 1,330,928 549,623 Transportation Tax STA 115,774 56,955 115,774 128,775
Interest Income - - - -
Fare Box Revenues 33,574 15,325 46,770 53,500
Other Revenues (FTA) 72,017 58,152 60,378 78,492
Proposition 1B - TSSDRA - - - -
Non-Urbanized Transt Operation (CRSSA) - - 159,626 135,318 HVIP Incentive Plus Up - EVSE - - - 200,000
SEACT Funding - - - -
Low Carbon Transit Opns Program (LCTOP) - - -
State of Good Repair - SB1 17,647 - 18,123 18,080
Greenhouse Gas Reduction Funds - - - -
CARES Act Funding - - - 85,000
Miscellaneous Revenues 13,800 200 - -
PGE Rebate - 38,710 - -
Total: 564,302 246,410 1,731,599 1,248,788
Expenditures:
Administrative Expense 498,978 463,350 591,676 685,141
Materials and Services 147,055 147,297 209,290 210,440
Debt Service 24,612 57,901 54,464 54,464
Capital Outlay 18,167 26,147 411,000 101,000
Capital Projects 84,744 20,239 12,500 12,500
Transfers-Out - - - -
Total: 717,031 771,459 1,278,930 1,063,545
Excess (deficit) of revenues over expenditures (525,049) (152,729) 452,669 185,243 Beginning Fund Balance (112,861) 39,868 (637,910) (185,241) Less:
Bus Replacement Reserve - - - -
Ending Fund Balance (637,910) (112,861) (185,241) 2
Personal Services Allocation
AUTHORIZED AUTHORIZED PRELIMINARY PRELIMINARY
2020-21 2021-22 2022-23 2023-24
Bus Driver 2.0 4.0 4.0 4.0
Transit Supervisor 1.0 1.0 1.0 1.0
Projects & Transit Manager 1.0 0.0 0.0 0.5
Part-Time Bus Drivers 4.0 3.0 3.0 3.0
Transit Dispatcher 0.0 0.0 0.0 1.0
Total: 8.0 8.0 8.0 9.5
City of Auburn
Fiscal Year 2023-24 Proposed Budget
Transit Fund (Fund 27)
90 ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
2020-21 2021-22 2022-23 2023-24
Capital Outlay
50302 - Vehicles 24,076 14,967 410,000 100,000
50303 - Machinery & Equipment 240 1,986 - -
50800 - Computer Equipment 2,960 86 1,000 1,000
Total: 18,167 26,148 411,000 101,000
Capital Projects
61007 - On-Demand Transit System 76,164 - - -
63161 - Bus Stop Facility Improvements 8,171 12,649 10,000 10,000 63162 - Transit On-Board Cameras 1,264 - 2,500 2,500
63163 - Bus Shelter on Locksley Lane - - - -
63164 - Security Camera Upgrades - - - -
63534 - Transit EV Charging Station - 5,062 - -
64003 - Transit Guide - - - -
66022 - Security Lighting - - - -
69999 - IT Efficiency Solution 409 1,264 - -
Total: 84,744 20,239 12,500 12,500
City of Auburn
Fiscal Year 2023-24 Proposed Budget
Transit Fund (Fund 27)
Capital Expenditure Detail
91 ESTIMATED PRELIMINARY
ACTUAL ACTUALS ACTUALS BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
AB-1600 Mitigation Fee Revenue 5,108 15,232 2,000 -
Interest Income - - - -
Transfers In - - - -
Total: 5,108 15,232 2,000 -
Expenditures:
Personnel Expenses - - - -
Support Expenses - - - -
Debt Service - - - -
Capital Outlay - Equipment - - - -
Transfers-Out - - - -
Total: - - - -
Excess (deficit) of revenues over expenditures 5,108 15,232 2,000 - Beginning Fund Balance (164,622) (179,854) (159,514) (157,514) Ending Fund Balance (159,514) (164,622) (157,514) (157,514) City of Auburn
Fiscal Year FY 2023-24 Budget
Auburn School Park Preserve AB-1600 Fee Fund (Fund 29)
92 ESTIMATED ESTIMATED PRELIMINARY
ACTUAL ACTUALS ACTUALS BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Property Taxes 265,813 279,843 320,356 294,161
Interest Income 52 505 900 -
Other Revenues - - - -
Transfers In - - - -
Total: 266,318 279,895 321,256 294,161
Expenditures:
Administrative Expense 25,485 20,022 19,000 19,000
Professional / Contractual Services 8,984 8,886 4,000 4,000 Special Projects - - -
Debt Service - - 297,156 297,156
Capital Projects - - -
AB1290 Pass-Throughs - - -
Redevelopment Distribution - - -
Transfers-Out for Low / Mod Set Aside 592,091 - - -
Transfers-out for Debt Service - - -
Bond Closing Costs - - - -
Total: 620,999 34,469 320,156 320,156
Excess (deficit) of revenues over expenditures (354,681) - 245,426 1,100 (25,995) Beginning Fund Balance 137,571 (217,110) 28,316 29,416
Ending Fund Balance 28,316 (217,110) 29,416 3,421
City of Auburn
Fiscal Year FY 2023-24 Proposed Budget
AUDA Redevelopment Property Tax Trust Fund (Fund 35)
93 ESTIMATED PRELIMINARY
ACTUAL ACTUALS ACTUALS BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Interest Income - - - -
Transfers in from Fund 66 - CDBG Fund 32,536 26,382 31,706 31,706 Total: 32,536 26,382 31,706 31,706
Expenditures:
Program Expenses - RFL Small Business 3,733 16,729 4,000 4,000 Re-Use Loans - Small Business - - - -
Transfers Out
Total: 3,733 16,729 4,000 4,000
Excess (deficit) of revenues over expenditures 9,653 28,803 27,706 27,706 Beginning Fund Balance 19,762 10,109 48,565 76,271
Ending Fund Balance 48,565 19,762 76,271 103,977
City of Auburn
Fiscal Year FY 2023-24 Proposed Budget
CDBG Deferderalized Funding Fund (Fund 46)
94 ESTIMATED PRELIMINARY
ACTUAL ACTUALS ACTUALS BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Asset Forfeiture Revenue 214,841 53,547 57,401 50,000
Other Revenues - - - -
Total: 53,547 214,841 57,401 50,000
Expenditures:
Administrative Expenses - - - -
Services and Supplies - 24,706 - -
Capital Outlay - Police Equipment - 34,797 20,000 20,000 Capital Outlay - Police Vehicle Leases 75,931 34,663 22,543 45,000 Transfers-Out - - - -
Total: 75,931 94,166 42,543 65,000
Excess (deficit) of revenues over expenditures 138,910 (40,619) 14,858 (15,000) Beginning Fund Balance 85,009 223,919 183,300 198,158
Ending Fund Balance 223,919 183,300 198,158 183,158
City of Auburn
Fiscal Year FY 2023-24 Proposed Budget
Property Seizure Fund (Fund 47)
95 ESTIMATED PRELIMINARY
ACTUAL ACTUAL ACTUAL BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Interest Income 14 14,007 5,000 5,000
Program Income Grant Funding - - - -
Program Income - Repayments 265,850 - 1,500 1,500
Total: 14 279,857 6,500 6,500
Expenditures:
Administrative Expenses - HOME Program 5,145 3,022 4,360 5,000 Loans - HOME Program - - - -
Total: 5,145 3,022 4,360 5,000
Excess (deficit) of revenues over expenditures 274,712 (3,008) 2,140 1,500 Beginning Fund Balance 599 3,607 275,311 277,451
Ending Fund Balance 275,311 599 277,451 278,951
City of Auburn
Fiscal Year FY 2023-24 Proposed Budget
HOME FTHB (First Time Home Buyer) (Fund 65)
96 ESTIMATED PRELIMINARY
ACTUAL ACTUALS ACTUALS BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Interest Income 344 38 2,550 3,000
Re-use Monies - Small Business Loans 32,536 26,344 31,706 31,706 Program Income Grant Funding - - - -
Transfers In - - - -
Total: 32,880 26,382 34,256 34,706
Expenditures:
Administrative Expenses - RLF Small Business - - - -
Program Expenses - RFL Small Business - - - -
Re-Use Loans - Small Business 212,870 - - -
Transfer to Fund 46 - DeFederalized Funding 32,536 26,382 31,706 31,706 Total: 239,252 32,536 31,706 31,706
Excess (deficit) of revenues over expenditures 344 (212,870) 2,550 3,000 Beginning Fund Balance 386,328 173,458 173,802 176,352
Ending Fund Balance 173,458 173,802 176,352 179,352
City of Auburn
Fiscal Year FY 2023-24 Budget
Community Development Block Grant Funds (Fund 66)
97 ESTIMATED PRELIMINARY
ACTUAL ACTUALS ACTUALS BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Intergovernmental Revenues 5,000 - 10,000 5,000
Interest - - - -
Transfers-In from Other Funds - - - -
Total: 5,000 - 10,000 5,000
Expenditures:
Administrative Expenses
Contractual Expenses - 10,000 - -
Capital Projects - - - -
Debt Service - - - -
Salary Reimbursements - - - -
Total: - 10,000 - -
Excess (deficit) of revenues over expenditures (10,000) 5,000 10,000 5,000 Beginning Fund Balance (9,807) (14,807) (19,807) (9,807) Ending Fund Balance (19,807) (9,807) (9,807) (4,807)
City of Auburn
Fiscal Year FY 2023-24 Proposed Budget
Recycle Grant Program Fund (Funds 68)
98 ESTIMATED ESTIMATED PRELIMINARY
ACTUAL ACTUALS ACTUALS BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Franchise Fees 240,041 272,467 260,000 260,000
Interest - 8 - -
Transfers-In from Other Funds - - - -
Total: 272,467 240,049 260,000 260,000
Expenditures:
Administrative Expenses 37,732 24,502 26,607 25,580
Insurance Expenses 81,842 92,282 118,706 92,000
Contractual Expenses 279,316 187,123 150,000 175,000
Capital Projects - - - -
Debt Service - - - -
Salary Reimbursements - - - -
Total: 317,137 385,660 295,313 292,580
Excess (deficit) of revenues over expenditures (44,670) (145,611) (35,313) (32,580) Beginning Fund Balance (94,195) (239,806) (284,476) (319,789) Ending Fund Balance (284,476) (239,806) (319,789) (352,369) Note: The deficit fund balance estimated for certain fiscal years is related to both Ongiong and Compliance costs associated with the Closed Landfill permit with the State of California Water Resources Control Board. It is expected that these costs, in addtion to other future costs will be recovered by future rate increases and/or contributions from City's General Fund.
City of Auburn
Fiscal Year FY 2023-24 Proposed Budget
Closed Landfill Fund (Fund 69)
99 ESTIMATED PRELIMINARY
ACTUAL ACTUALS ACTUALS BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
State Grant Revenues 156,110 184,855 165,271 175,000
Interest Income - - - -
Transfers In - - - -
Total: 156,110 184,855 165,271 175,000
Expenditures:
Personnel Expenses - - - -
Support Expenses - - - -
Debt Service - - - -
Capital Outlay - Equipment - - - -
Transfers-Out 156,110 184,855 165,271 175,000
Total: 156,110 184,855 165,271 175,000
Excess (deficit) of revenues over expenditures - - - -
Beginning Fund Balance - - - -
Ending Fund Balance - - - -
Fiscal Year 2023-24 Proposed Budget
City of Auburn
State Law Enforcement Personnel Grant Fund (Fund 77)
100
ESTIMATED PRELIMINARY
ACTUAL ACTUALS ACTUALS BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Development Impact Fees 14,788 89,840 108,497 -
Interest Income 1,597 2,913 8,500 8,500
Other Revenues - - - -
Transfers In - - - -
Total: 16,385 92,753 116,997 8,500
Expenditures:
Administrative Expense 843 803 1,250 1,250
Contractual Expenses / Agreement Disbursements - 20,802 - - Debt Service - - - -
Transfers-Out - - - -
Total: 843 21,605 1,250 1,250
Excess (deficit) of revenues over expenditures 71,148 15,542 115,747 7,250 Beginning Fund Balance 711,588 782,736 798,278 914,025
Ending Fund Balance 782,736 798,278 914,025 921,275
ESTIMATED PRELIMINARY PRELIMINARY
Mitigation Fee Balances: ACTUAL ACTUALS BUDGET BUDGET
2020-21 2021-22 2022-23 2023-24
39011 - Maidu Fire Station 444 457 457 457
39012 - Dairy / Luther / Oakwood Drainage 35,647 34,635 35,647 35,647 39013 - Arroyo Sewer Reimbursement (169) (164) (169) (169) 39014 - Auburn Bluffs Sewer Reimbursement 9,935 9,653 9,935 9,935 39015 - Maidu Lift Station 14,977 14,552 14,977 14,977
39017 - Edgewood Connector 336,245 326,700 336,245 336,245 39018 - Traffic Mitigation - Dairy Road 14,632 14,592 14,632 14,632 39019 - Westwood Road Traffic Mitigation 1,858 1,804 1,858 1,858 39020 - Shirley / Garfield Traffic Mitigation 17,407 16,913 17,407 17,407 39030 - Herdal Drive Signal 46,641 48,004 48,004 48,004 39031 - Monticello Traffic Mitigation 15,193 14,762 15,193 15,193 39032 - Auburn / Folsom Traffic Mitigation 387 376 387 387 39035 - Diamond Ridge Traffic Mitigation 281 273 281 281 39047 - Industrial Park / Hwy 49 Mitigation 52,744 51,247 57,699 57,699 39049 - Nevada St / Hwy 49 Traffic Mitigation (42) 1,812 5,192 5,192 39080 - Baltimore Ravine Planning / Eng. 44,216 44,184 44,184 44,184 39085 - Parking In Lieu Fees 7,954 7,728 7,954 7,954
39089 - Tree Mitigation 209,235 172,780 268,943 268,943 39090 - Oakridge Way Widening 13,105 13,488 13,488 13,488 39149 - Highway 49 - Zone 1 4,446 4,458 6,603 6,603
39150 - Summer Ridge Reimbursement Agmt - - - -
39000 - Uassigned Equity 7,858 (30,234) 15,110 22,360
Ending Fund Balance 782,736 798,278 914,025 921,275
City of Auburn
Project / Impact Fee Fund (Fund 89)
Fiscal Year FY 2023-24 Proposed Budget
101
ESTIMATED PRELIMINARY
ACTUAL ACTUALS ACTUALS BUDGET
2020-21 2021-22 2022-23 2023-24
Revenues:
Development Impact Fees 23,174 55,000 85,025 55,000
Interest Income 289 757 1,000 -
Grants 5,618 - -
Other Revenues 36,000 11,031 3,366 -
Transfers In - - - -
Total: 40,112 91,757 89,391 55,000
Expenditures:
Administrative Expense 192 208 800 -
Contractual Expenses - (1,503) - -
Debt Service - 39,506 - -
Capital Outlay - Building Department - 29,120 - -
Capital Outlay - Police Department - - - -
Capital Outlay - Fire Department - - - -
Capital Outlay - Public Works Department 156,293 14,481 27,599 200,000 Transfers-Out - - - -
Total: 194,488 43,809 28,399 200,000
Excess (deficit) of revenues over expenditures 47,948 (154,376) 60,992 (145,000) Beginning Fund Balance 191,655 239,603 85,227 146,219
Ending Fund Balance 239,603 85,227 146,219 1,219
City of Auburn
Fiscal Year FY 2023-24 Budget
Facilities and Equipment Plan Fund (Fund 91)
102
GLOSSARY OF BUDGET TERMINOLOGY
Accrual Basis: A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent.
Appropriation: An authorization by the City Council to make expenditures/expenses and to incur obligations for a specific purpose within a specific time frame. An appropriation is usually limited in amount and as to time when it may be expended. Operational appropriations usually expire at fiscal year-end.
Assessed Valuation: A dollar value placed on real estate or other property as a basis for levying property taxes.
Assessment District: Defines area of land that is benefited by the acquisition, construction, or maintenance of a public improvement. An assessment is levied and collected in the regular property tax bill to fund the improvements.
Assets: A probable future economic benefit obtained or controlled by a particular entity as a result of past transactions or events.
Audit: A view of the City's accounts by an independent auditing firm to substantiate fiscal yearend funds, salaries, reserves, and cash on hand.
Base Budget: Cost of continuing the existing levels of service in the current budget year (typically excludes one-time revenues and expenditures).
Beginning/Ending (Unappropriated) Fund Balance: Unencumbered resources available in a fund from the prior/current fiscal year after payment of the prior/current fiscal year's expenditures/ expenses. This is not necessarily cash on hand.
Bond: A City may raise capital by issuing a written promise to pay a specific sum of money, called the face value or principal amount, at a specific date or dates in the future, together with periodic interest at a special rate.
Budget: A plan of financial activity for a specified period of time indicating all planned revenues and expenses for the budget period (July 1 through June 30). The budget is proposed until it has been approved by the City Council.
Budget Amendment: The City Council has the sole responsibility for adopting the City’s budget and may amend or supplement the budget at any time after adoption by a majority vote.
The City Manager has the authority to approve administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances.
103
Budget Hearing: A public meeting at which any citizen may appear and be heard regarding the increase, decrease or omission of any item in the proposed budget as presented in writing by the City Manager to the City Council.
Building Permits: The City requires that building permits be obtained to ensure that structures meet specific standards. The City requires various construction permits for activities such as the installation of electric, plumbing, and sewage facilities. The City charges a fee for issuing these permits in order to recover only the costs incurred. These fees are collected into the General Business License Tax: The Business License Tax is imposed for the privilege of conducting business within the City. These fees are collected into the General Fund.
Capital Improvement: A permanent addition to the City's assets, including the design, construction, or purchase of land, buildings, or facilities, or major renovations of same.
Capital Improvement Program (CIP): A financial plan of proposed capital improvement projects with single- and multiple-year capital expenditures/expenses. The Capital Improvement Program plans for five years and is updated annually.
Capital Outlay: A budget appropriation category which budgets all equipment having a unit cost of more than $5,000 and an estimated useful life of five years. Non-CIP capital outlay is budgeted in the City’s operating budget.
Capital Projects: Major construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increase their useful life.
CDBG: Community Development Block Grant – a program designed by the U.S. Department of Housing and Urban Development to revitalize low-and-moderate-income areas within a city.
Contingency: A budgetary reserve set aside for emergency or unanticipated expenditures, revenue shortfalls and/or unknown expenditures.
Consumer Price Index (CPI): Consumer price index is a statistical measure of a weighted average of prices of a specified set of goods and services purchased by wage earners in urban areas.
Debt Service: Payment of the principal and interest on an obligation resulting from the issuance of bonds, notes, or certificates of participation.
Debt Service Requirements: The amount of money required to pay principal and interest on outstanding debt and required contributions to accumulate monies for future retirement of term bonds.
Deficit: An excess of expenditures or expenses over revenues (resources). 104
Department: An organizational unit comprised of divisions or programs. It is the basic unit of service responsibility encompassing a broad mandate of related activities.
Division: A sub-section (or activity) within a department which furthers the objectives of the City Council by providing specific services or a product.
Encumbrances: Funds not yet expended, but which are legally obligated or "set aside" in anticipation of expenditure. These funds cease to be an encumbrance when paid, and become a disbursement.
Enterprise Funds: A type of fund established for the total costs of those governmental facilities and services which are operated in a manner similar to private enterprises. These programs are entirely or predominantly self-supporting. The City's airport and sewer funds are enterprise funds.
Equivalent Dwelling Unit (EDU): A unit of measure that standardizes all land use types (residential, retail, office, etc.) to the level of demand for water usage created by one singlefamily housing unit. An EDU is based on the average wastewater discharge generated by a single-family dwelling unit have 2.2 people. The EDU is used for the computation of sewer rates.
Expenditure: The actual spending of Governmental Funds set aside by appropriation.
Expense: The actual spending of Proprietary Funds (Enterprise and Internal Service Fund types) set aside by an appropriation.
Fiscal Year: A 12-month period of time to which a budget applies. In Auburn, it is July 1 through
June 30.
Fixed Assets: Assets of a long-term character such as land, building, machinery, furniture and other equipment with a value greater than $5,000 and a useful life longer than 5 years.
Franchise Fee: A Franchise Fee is imposed on various utilities and organizations which permits them to use and operate those facilities within the City. These fees are collected into the General Fund.
FTE (Full-Time Equivalent): The amount of time a regular full or part time position has been budgeted for in terms of the amount of time an employee works in a year.
Fund: An independent fiscal and accounting entity used to record all financial transactions related to the specific purpose for which the fund was created.
Fund Balance: Also known as financial position, fund balance is the excess of assets over liabilities, and represents the cumulative effect of revenues and other financing sources over expenditure and other financing uses.
105
Gas Tax: Administered by the State Board of Equalization, this is a per-gallon tax on fuel used to propel a motor vehicle or aircraft. Use of the revenue is for research, planning, construction, improvement, maintenance, and operation of public streets and highways or public mass transit.
General Fund: The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use. This fund is used to offset the cost of the City's general operations. Examples of departments financed by the General Fund include the Police Department and City Council.
Governmental Fund Types: General, Special Revenue, Debt Service and Capital Projects fund types are used to account for most governmental functions. The governmental fund measurement focus is on the "financial flow" basis, which accounts for sources and uses of available spendable resources.
Grant: Contributions, gifts of cash, or other assets from another governmental entity to be used or expended for a specific purpose, activity, or facility. An example is the Community Development Block Grant provided by the Federal Government.
Infrastructure: Facilities on which the continuance and growth of a community depend on such as roads, water lines, sewers, public buildings, and parks.
Interest: Interest income is earned as the City invests its idle funds in various investment media.
The goal of the City's investment is to protect each investment while achieving the highest rate of return.
Interfund Transfers: Monies transferred from one fund to another. Such money is transferred to finance the operations of another fund or to reimburse the fund for certain expenditures.
Internal Service Fund: An Internal Service Fund provides services to other City departments and bills the various other funds for services rendered, just as would private business. Internal Service Funds are self-supporting and only the expense by this fund is counted in budget totals.
Materials, Supplies, and Services: Expenditures/expenses for materials, supplies, and services which are ordinarily consumed within a fiscal year and which are not included in departmental inventories.
Memoranda of Understanding (MOU): A labor agreement between the City of Auburn and an employee association. The MOU is a legal contract between the two parties which clarify wages, working conditions and terms of employment.
Modified Accrual Basis: A method of accounting whereas revenues are recognized when measurable and available. Property and sales taxes, interest, certain state and federal grants, and charges for services are considered susceptible to accrual and are accrued when their receipt occurs within sixty days after the end of the fiscal year. The City’s operating budget is prepared using the current financial resources measurement focus and the modified accrual basis of accounting.
106
Motor Vehicle in-Lieu: A State vehicle fee imposed on motorists for the privilege of operating a motor vehicle on the public highways. It is imposed “in-lieu” of a local property tax.
Objectives: The expected results or achievements of a budget activity.
Operating Budget: Annual appropriation of funds for on-going program costs, including salaries and benefits, services and supplies, debt service, capital outlay and capital improvements.
Other Income: A revenue item which includes property sales and income from sources which are not assignable to regular activities or funds.
Ordinance: A formal legislative enactment by the City Council. It has the full force and effect of law within City boundaries unless preempted by a higher form of law. An Ordinance has a higher legal standing than a Resolution.
Performance-Based Budget: A budgeting methodology whereas performance data is used throughout the budget preparation process to guide decision-makers. The commitment of decision makers is to consider performance data when making resource allocation decisions.
Performance Measures: A performance measure is a public oriented measure which, whether stated in terms of effectiveness or efficiency, quantitatively describes how well a service is being performed. The foundation of performance measures is understanding the relationship between program inputs, outputs, efficiency, effectiveness, and ultimately program outcomes.
Property Tax: Property tax is imposed on real property (land and permanently attached improvements, such as building) and tangible personal property located within the City.
Proposition 4 Limit (Gann Initiative): In November 1979, the voters of the State of California approved Proposition 4, commonly known as the (Paul) Gann Initiative. The Proposition created Article XIIIB of the State Constitution placing limits on the amount of revenue which can be spent by all entities of government. Proposition 4 became effective for the 1980-81 fiscal year, but the formula for calculating the limits was based on the 1978-79 "base Year" revenues. In June 1990 California voters passed Proposition 111, which provides or new adjustment formulas to make the Gann appropriations limit more reflective of increased service demand due to commercial growth.
Proprietary Fund Types: Enterprise and Internal Service fund types are used to account for ongoing activities which are financed and operated in a manner similar to those found in the private sector. The intent is that costs (expenses, including depreciation) be financed or recovered through user charges. The measurement focus is "capital maintenance" as in private industry, with the emphasis on net income determination.
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Redevelopment Property Tax Trust Fund (RPTTF): With the dissolution of statewide redevelopment agencies in 2012, the Redevelopment Property Tax Trust Fund was created for each former redevelopment to pay down remaining expenditures obligations of former redevelopment agencies. All tax increment previously allocated to redevelopment agencies is deposited into the RPTTF and used to pay annual obligations. Funds remaining subsequent to the distribution of funds for legal obligations are distributed to affected taxing entities (including the City) as property tax.
Reimbursement: Payment of amount remitted on behalf of another party, department, or fund.
Reserved Fund Balance: Accounts used to record a portion of the fund balance as legally segregated for a specific use and not available for appropriation.
Resolution: A special order of the City Council which has a lower legal standing than an ordinance.
Revenues: Amount received for taxes, fees, permits, licenses, interest, intergovernmental sources, and other sources during the fiscal year.
Risk Management: The process for conserving the earning power and assets of the City by minimizing the financial effect of accidental losses.
Salaries and Benefits: A budget category which generally accounts for full time and temporary employees; overtime expenses; and all employee benefits, such as medical, retirement, worker's compensation, and dental.
Sales and Use Tax: Sales and use tax is imposed on retailers for the privilege of selling, at retail, within the City limits. This tax is based on the sales price of any taxable transaction of tangible personal property. This revenue is placed in the General Fund for unrestricted uses.
Successor Agency: The entity responsible (in this case, the City of Auburn) for the dissolution of fiscal affairs previously administered by a local agency’s redevelopment authority.
Special Revenue Funds: This fund type collects revenues that are restricted by the City, State, or Federal Government as to how the City might spend them.
Transient Occupancy Tax: The Transient Occupancy Tax is a tax imposed on "transients" who occupy a room or room in a hotel or motel in the City. This tax is 8%. 108
City of Auburn
Fiscal Year 2023-24
Proposed Budget
City Council Budget Workshop
June 19, 2023 1
FY 2023-24 Budget Workshop
- Discussion Outline -
1. Overview of Budget Development Process to Date
2. General Fund Forecast
3. Financial Management Policy
4. ARPA Spending
2 FY 2023-24 Proposed Budget
- Budget Development Process -
Budget Development Process to Date:
➢ Review and update of FY 2022-23 financial activity – mid-year report and budget development overview to City Council – March 13, 2023
➢ Preparation of a “baseline” budget based 2023-24 forecast from previous budget cycle
➢ General Fund Funding Budget workshop with City Council and public – April 24, 2023
➢ General Fund Updates, Fund Reserves & Financial Management Policy, ARPA Funding Plan– May 8, 2023
➢ General Fund Forecast, Financial Mmgt Policies, ARPA funding, 3 General Fund Forecast
4 ($394,266)
$172,414
$1,023,556
$2,030,993
$39,217
$5,836
$605,436
$877,764
$982,896
$1,176,919
($1,000,000)
($500,000)
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
MY
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
$12,500,000
$13,000,000
$13,500,000
$14,000,000
$14,500,000
$15,000,000
$15,500,000
$16,000,000
$16,500,000
$17,000,000
$17,500,000
$18,000,000
ANNUAL SURPLUS / (DEFICIT)
ANNUAL REVENUES / EXPENDITURES
General Fund Revenue and Expenditure s
General Fund Revenues General Fund Expenditures Surplus / (Deficit) Financial Management Policy
➢ Updates previous Fund Balance Policy from 2015
➢ Updates policy to reflect current practices
➢ Provides definition and specificity to reserve policies ➢ Increase Economic Contingency Reserve, annually review, goal of 40% of annual Sales Tax
➢ Employee Unfunded Liability Reserve
➢ Litigation Reserve
➢ Capital Reserve – one-time projects
➢ Major Equipment & Vehicle Replacement Reserve
5 General Fund Reserves
– Financial Management Policy (Current) –
General Fund Budget – Recommended Reserves
Recommended Reserve Levels:
• Economic Contingency Reserve $ 2,700,000
• Pension Unfunded Liability Reserve 1,000,000
• Prepaid Insurance Costs 577,653
• Police Dept. Donation Reserve 2,873
• Fund Balance Reserved for Future Projects 999,560
• Unobligated Fund Balance 3,247,299
Total Anticipated General Fund Reserves – June 30, 2024 $ 8,527,386 6 General Fund Reserves
– Financial Management Policy (Proposed) –
General Fund Budget – Recommended Reserves
Recommended Reserve Levels:
• Economic Contingency Reserve $ 3,447,600
• Pension Unfunded Liability Reserve 1,000,000
• Prepaid Insurance Costs 577,653
• Employee Unfunded Liability Reserve 500,000
•Litigation Reserve 150,000
• Fund Balance Reserved for Future Projects 999,560
•Major Equip. & Vehicle Replacement Reserve 1,000,000
• Unobligated Fund Balance 852,573
Total Anticipated General Fund Reserves – June 30, 2024 $ 8,527,386 7 ARPA Funding
Total ARPA
Funding: $3.4M
Total Est. Spending as of 6/30/23: $700,000
8 ARPA Funding
Total ARPA
Funding: $3.4M
Total Est. Spending as of 6/30/23: $700,000
ARPA funds expensed & priority programming combined: $2.2M 9 ARPA Funding
Total ARPA Funding: $3.4M
Total Programmed: $2.27M
Funding Available for Programming: $1.1M*
* Remaining $1.1 Million of ARPA funding is
proposed to be utilized to initiate the updating of
the City’s General Plan
10 Next Steps
➢ June 26, 2023 –
➢ Updates as needed/directed by Council
➢ Consider Budget for Adoption
11 Questions?
12 FY’s 2023-24 Proposed General Fund
Budget Summary
$17.9 Million in General Fund Revenues &
Expenditures
◼ $2.3M Pension Costs
Debt Service/Normal Pension Costs/UAL
◼ Approx. $1M Proposed Use of GF Fund Balance
for One-Time Projects
◼ Maintains current levels of service with a
balanced budget.
13 FY 2023-24 Proposed Budget
- One-time Expenses -
❖ $157K – Fire Capital
Martin Park Fire Station Upgrades
Gietzen Fire Station Improvements
❖ $250k – Fire – SCBA
❖ $79K – Fire Truck Lease
* The totality of the $1M includes annual Fire Truck lease payment through duration of Lease Payment Schedule ($592k total)
14