14-E
TO: Honorable Mayor and Members of the City Council
ATTENTION: Ryan Smoot, City Manager
FROM: Tae Rhee, Director of Finance/City Treasurer
Anna Garan, Finance Manager
SUBJECT: Consideration and possible action to adopt Resolution No. 25-31 – A Resolution amending the Operating Budget to carryover and adjust various capital projects, activities, programs, and revenues; and authorizing the City Manager to implement this Resolution.
DATE: September 8, 2025
EXECUTIVE SUMMARY
On June 12, 2023, the City Council adopted the Operating Budget for fiscal years 2023-2025 (Resolution No. 23-22) and on June 9, 2025, the City Council adopted the 2025-2027 Operating Budget (Resolution No. 25-23). Due to uncompleted multi-year capital projects and certain subsequent activities and developments, budget amendments are necessary for fiscal years 2024-2027.
RECOMMENDATION TO CITY COUNCIL
1) Adopt Resolution No. 25-31; or
2) Alternatively, discuss and take other action related to this item.
BUDGET IMPACT
Below is a summary of the proposed budget adjustments, with amounts rounded to the nearest $1,000, $10,000, or $100,000. Details are provided in Exhibit A to Resolution No. 25-31. The City’s Operating Budget will remain balanced and fiscally sound following these amendments.
● Carryover budget and other adjustments for multi-year capital projects and programs, based on available grants and other funding sources, to fiscal years 2025–27 – $3.0 million in appropriations and $3.2 million in grants and other revenues. Budget adjustments related to capital projects in fiscal year 2024–25 total $560,000.
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«3 StafI-eport
Staff Report – Resolution No. 25-31 amending Operating Budget for FYs 2024-2027 September 8, 2025
BUDGET IMPACT – Continued
Budget adjustment for fiscal year 2024–25 to transfer 50% of the estimated General Fund surplus exceeding $2 million to the General Fund Capital Projects Fund pursuant to the City's budget policy – $4.2 million.
Budget adjustments for fiscal year 2024–25 to align the investment earnings budget with actual revenues – $4.2 million.
Budget adjustment for fiscal year 2024–25 to align the rent revenue budget with actual revenues – $302,000.
Budget adjustment for fiscal year 2024–25 for additional billable hours by the City Attorney's Office exceeding the retainer amount for special projects and other general legal services – $150,000.
Budget adjustments for fiscal year 2024–25 to align the budget with actual transfers in for HOME program administration costs exceeding the allowed grant allowance, along with minor adjustments for necessary debt service payments and transfers in related to the Butterfly Garden Note Payable – $65,000.
ATTACHMENT
Resolution No. 25-31 (with Exhibit A) ............................................................................. 3 - 2 -
CITY OF BELLFLOWER
RESOLUTION NO. 25-31
A RESOLUTION AMENDING THE OPERATING BUDGET
TO CARRYOVER AND ADJUST VARIOUS CAPITAL
PROJECTS, ACTIVITIES, AND REVENUES; AND
AUTHORIZING THE CITY MANAGER TO IMPLEMENT
THIS RESOLUTION
THE CITY COUNCIL RESOLVES AS FOLLOWS:
SECTION 1. The City Council finds and declares as follows:
A. On June 12, 2023, the City Council adopted the 2023-2025 Operating Budget (Resolution No. 23-22), and on June 9, 2025, the City Council adopted the 2025-2027 Operating Budget (Resolution No. 25-23); and
B. Due to certain subsequent activities and developments, budget amendments are necessary for fiscal years 2024-2027.
SECTION 2. The City Council approves amendments to the 2023-2025, and 2025-2027 Operating Budget attached as Exhibit “A,” and incorporated by reference, and authorizes the City Manager, or designee to implement this resolution.
SECTION 3. PLANNING AGENCY. Pursuant to Bellflower Municipal Code (“BMC”) § 2.32.050(F), the City Council will act as the Bellflower Planning Agency for purposes of this Resolution. In accordance with Government Code § 65401, the Bellflower Public Works Department prepared and submitted a capital improvement plan (“CIP”) to the Planning Agency. Government Code § 65103(c) requires the Planning Agency to annually review the City’s CIP to determine whether the CIP is consistent with the Bellflower General Plan. The City Council finds that the CIP is consistent with the Bellflower General Plan.
SECTION 4. REAPPROPRIATION. The City Manager, or designee, is authorized to reappropriate any unused appropriations for capital projects, special projects, grant programs, and contractual obligations at the close of a fiscal year to a subsequent fiscal year for the Budget and CIP and adjust that fiscal year‘s special and grant revenues and transfers accordingly.
SECTION 5. BUDGET ADJUSTMENTS. In addition to reappropriation, the Budget may also be adjusted as follows:
A. By majority vote of the City Council; or
B. By the City Manager, or designee, pursuant to the approved Policies.
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City of Bellflower
Resolution No. 25-31
SECTION 6. CONTRACTING AUTHORITY.
A. The City Manager, or designee, is authorized to bid and/or award contracts for the equipment, supplies, and services approved in the Budget in accordance with the BMC.
B. In accordance with the BMC, the City Manager, or designee, is authorized to execute all contracts awarded for equipment, supplies, and services approved in the Budget.
C. For all other services, equipment, and supplies, the City Manager, or designee, is authorized to execute contracts in accordance with the BMC.
SECTION 7. GENERAL FUND RESERVES. At June 30, 2025, the Contingency Reserve is $10 million for cash flow needs and unforeseen contingencies such as emergencies, revenue shortfalls, mandates, or unanticipated inflation; and the Property Acquisition Reserve is estimated $9.2 million, consisting of $7,500,000 for properties held for development/resale and developer loans, and $1,700,000 in cash set aside.
SECTION 8. INVESTMENTS. Government Code § 53607 allows the City Council to delegate investment authority to the City Treasurer, who may then designate persons to implement such authority. The City Council delegates the investment authority to the City Treasurer who is authorized to implement the Investment Policy on the City's behalf.
SECTION 9. This Resolution does not affect any penalty, forfeiture, or liability incurred before, or preclude prosecution and imposition of penalties for any violation occurring before, this Resolution’s effective date. Any such amended part will remain in full force and effect for sustaining action or prosecuting violations occurring before the effective date of this Resolution.
SECTION 10. If any part of this Resolution or its application is deemed invalid by a court of competent jurisdiction, the City Council intends that such invalidity will not affect the effectiveness of the remaining provisions or applications and, to this end, the provisions of this Resolution are severable.
SECTION 11. Electronic Signatures. This Resolution may be executed with electronic signatures in accordance with Government Code §16.5. Such electronic signatures will be treated in all respects as having the same effect as an original signature.
SECTION 12. The Mayor, or presiding officer, is authorized to affix their signature to this Resolution signifying its adoption by the City Council of the City of Bellflower, and the City Clerk, or her duly appointed deputy, is directed to attest.
SECTION 13. This Resolution will become effective immediately upon adoption. - 4 -
City of Bellflower
Resolution No. 25-31
PASSED, APPROVED, AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF BELLFLOWER THIS 8th DAY OF SEPTEMBER 2025.
Ray Dunton, Mayor
ATTEST:
Mayra Ochiqui, City Clerk
APPROVED AS TO FORM:
Karl H. Berger, City Attorney
________________________________________
BY: Justin A. Tamayo, Assistant City Attorney
Attachment:
Exhibit A – Budget Amendments for Fiscal Years 2024-2027 - 5 -
Account Number Fund / Account Description Fiscal Year Carryover Adjustments Adopted
Budget
Amended
Budget
020 47312 9000 Public Arts Fund / Gateway Sign 2024-25 -$ 69,867$ -$ 69,867$ 135 47148 9000 Prop C Fund / Traffic Signal Improvement 2024-25 - 76,311 433,959 510,270 135 47279 9000 Prop C Fund / WSA BF Station 2024-25 - 75,000 - 75,000 030 42054 8010 Special Grants Fund / Homeless Shelter Contract Services 2024-25 - 337,998 978,926 1,316,924 011 47137 9000 GF Capital Proj Fund / Tree Master Plan 2025-26 6,300 - 5,000 11,300 030 35251 Grant Projects Fund / USDA Grant 2025-26 - 11,300 - 11,300 030 47137 9000 Grant Projects Fund / Tree Master Plan 2025-26 - 11,300 - 11,300 030 35070 Grant Projects Fund / HUD EDI Grant 2025-26 100,000 - 350,000 450,000 030 47220 9000 Grant Projects Fund / Aquatic Center Improvements 2025-26 100,000 - 200,000 300,000 030 34005 Grant Projects Fund / State Grant 2025-26 2,100,000 600,000 - 2,700,000 030 47604 9000 Grant Projects Fund / Oak (Youth/Senior) Center 2025-26 2,088,588 - 923,274 3,011,862 024 47048 9000 Park Facilities Fund / Park and Trail Lighting Upgrades 2025-26 50,000 - 100,000 150,000 070 35522 Measure A Fund / Measure A TAP Funds 2025-26 50,000 275,000 149,770 474,770 070 47604 9000 Measure A Fund / Oak (Youth/Senior) Center 2025-26 30,999 - 149,770 180,769 070 47133 9000 Measure A Fund / Grant Planning & Concept Design 2025-26 - 275,000 - 275,000 125 35670 Measure R Fund / Highway Program Grant 2025-26 - (163,435) 556,107 392,672 140 42324 9000 Gas Tax Fund / Bridge Maintenanc e 2025-26 50,000 - - 50,000 140 47152 9000 Gas Tax Fund / Traffic Control / Management System 2025-26 75,000 - - 75,000 320 35532 Measure W Fund / Regional Program Capital Grants 2025-26 136,757 - 12,375,650 12,512,407 320 47013 9000 Measure W Fund / Stormwater Capture / Simms Par k 2025-26 136,757 - 12,375,650 12,512,407 011 47016 9000 GF Capital Proj Fund / Fence/Lots/ROWs 2025-26 30,000 - - 30,000 011 53611 9000 GF Capital Proj Fund / Planning Department Office Renovation 2025-26 - 25,000 - 25,000 011 53612 9000 GF Capital Proj Fund / Building and Safety Office Renovation 2025-26 - 20,000 - 20,000 011 53613 9000 GF Capital Proj Fund / Finance Office Renovation 2025-26 - 35,000 - 35,000 011 53702 9000 GF Capital Proj Fund / Mayne Event Center Flooring Replacement 2025-26 - 65,000 - 65,000 011 53702 9000 GF Capital Proj Fund / Mayne Event Center Flooring Replacement 2026-27 - (50,000) 50,000 - - Capital projects budget carryover and adjustments based on available grants, other funding sources, and actual expenditures. 510 35072 Econ Dev Fund / SBA / Congressional Grants 2025-26 27,262 - 78,000 105,262 510 44547 4002 Econ Dev Fund / Business Assistance Programs - Grant 2025-26 27,262 - 78,000 105,262 - Budget carryover based on available SBA/C ongressional grant funding for small business assistance programs. 135 36540 Prop C Fund / Reimbursed Costs 2025-26 - 50,000 - 50,000 135 42054 3600 Prop C Fund / Contract Services for WSA BF Station 2025-26 - 25,000 25,000 50,000 - Budget adjustment based on updated program expenditure estimates and approved MTA funding. 010 49000 9999 General Fund / Transfers Out 2024-25 - 4,200,000 2,099,280 6,299,280 011 39000 GF Capital Proj Fund / Transfers In 2024-25 - 4,200,000 505,534 4,705,534 - Budget adjustment to transfer 50% of the estimated General Fund surplus exceeding $2 million to the General Fund Capital Projects Fund, pursuant to the City's budget policy.
EXHIBIT A
RESOLUTION NO. 25-31
Account Number Fund / Account Description Fiscal Year Carryover Adjustments Adopted
Budget
Amended
Budget
EXHIBIT A
RESOLUTION NO. 25-31
010 33000 General Fund / Investment Earnings 2024-25 - 1,821,000 1,424,000 3,245,000 011 33000 GF Capital Proj Fund / Investment Earnings 2024-25 - 853,000 72,000 925,000 012 33000 Public Projects Fund / Investment Earnings 2024-25 - 221,000 117,000 338,000 013 33000 DOT Hwy Relinquishment Fund / Investment Earnings 2024-25 - 86,000 84,000 170,000 100 33000 Prop A Fund / Investment Earnings 2024-25 - 59,000 57,000 116,000 115 33000 Measure M Fund / Investment Earnings 2024-25 - 88,000 51,000 139,000 125 33000 Measure R Fund / Investment Earnings 2024-25 - 105,000 30,000 135,000 135 33000 Prop C Fund / Investment Earnings 2024-25 - 120,000 7,000 127,000 140 33000 Gas Tax Fund / Investment Earnings 2024-25 - 254,000 48,000 302,000 145 33000 RMRA Fund / Investment Earnings 2024-25 - 325,000 50,000 375,000 320 33000 Measure W Fund / Investment Earnings 2024-25 - 285,000 12,000 297,000 - Adjustments based on actual investment earnings.
012 33110 Public Projects Fund / Rent on Pr operty 2024-25 - 302,283 - 302,283 - Adjustment based on actual rent revenue.
010 42032 1400 General Fund / Legal Services / City Attorney 2024-25 - 150,000 289,000 439,000 - Adjustment to account for additional billable hours by the City Attorney's Office exceeding the retainer amount for special projects and other general legal services . 910 39000 HOME Fund / Transfers In 2024-25 - 62,656 - 62,656 - Adjustment based on actual HOME transfers in required to cover program administration costs that exceed the allowed grant al lowance. 710 39000 BFA Debt Service Fund / Transfers In 2024-25 - 1,076 871 1,947 710 48132 5530 BFA Debt Service Fund / Principal - MTB Note 2024-25 - 981 44,175 45,156 - Minor budget adjustments for the Butterfly Garden Note Payable.