CITY OF BUELLTON
CITY COUNCIL AGENDA
Regular Meeting of February 23, 2023 – 6:00 p.m.
City Council Chambers, 140 West Highway 246
Buellton, California
Council meetings will be conducted in person and the public is welcome to attend.
Written comments will not be read aloud but can be sent to the City Council via email at [email protected] (please reference agenda item number/subject matter, and include your name and address). The public can observe Council meetings via City TV Live Stream at:
http://www.cityofbuellton.com/government/cityTV.php
Members of the public can observe and address the meeting electronically by clicking here.
CALL TO ORDER
Mayor Dave King
PLEDGE OF ALLEGIANCE
ROLL CALL
Council Members, Hudson Hornick, Elysia Lewis, David Silva, Vice Mayor John Sanchez, and Mayor Dave King
REORDERING OF AGENDA
PUBLIC COMMENTS Speaker Slip to be completed and turned in to the City Clerk prior to commencement of meeting. Any person may address the Council on any subject pertaining to City business, including all items on the agenda not listed as a Public Hearing, including the Consent Agenda and Closed Session. Limited to three (3) minutes per speaker. By law, no action may be taken at this meeting on matters raised during Public Comments not included on this agenda. Public Speakers using a translator are allotted a total of six (6) minutes to speak, unless simultaneous translation equipment is used.
CONSENT CALENDAR (ACTION)
The following items are considered routine and non-controversial and are scheduled for consideration as a group. Any Council Member, the City Attorney, or the City Manager may request that an item be withdrawn from the Consent Agenda to allow for full discussion. Members of the Public may speak on Consent Agenda items during the Public Comment period.
1. Minutes of February 9, 2023 Regular City Council Meeting
2. List of Claims to be Approved and Ratified for Payment to Date for Fiscal Year 2022/2023
City Council Meeting Agenda Page 2 February 23, 2023
3. Financial Report for the Second Quarter Ending December 31, 2022 (Staff Contact: Finance Director Shannel Zamora)
PRESENTATIONS
PUBLIC HEARINGS
COUNCIL MEMBER COMMENTS/ITEMS
WRITTEN COMMUNICATIONS
Written communications are included in the agenda packets. Any Council Member, the City Manager, or City Attorney may request that a written communication be read into the record.
COMMITTEE REPORTS This Agenda listing is the opportunity for Council Members to give verbal Committee Reports on any meetings recently held for which the Council Members are the City representatives thereto.
BUSINESS ITEMS (POSSIBLE ACTION)
4. Review of Design and Budget for 202 Dairyland Road
(Staff Contact: Public Works Director Rose Hess)
5. Resolution No. 23-02 - “A Resolution of the City Council of the City of Buellton, California, Regarding Mid-Year Budget Amendments for FY 2022-23” (Staff Contact: Finance Director Shannel Zamora)
6. Establishment of City Council Priorities for the Year 2023-24 (Staff Contact: City Manager Scott Wolfe)
CITY MANAGER’S REPORT
CLOSED SESSION ITEMS (POSSIBLE ACTION)
7. Closed Session - California Government Code Section 54957 regarding:
PUBLIC EMPLOYEE PERFORMANCE EVALUATION
Title: City Manager
ADJOURNMENT
The next regular meeting of the City Council will be held on Thursday, March 9, 2023 at 6:00 p.m.
City Manager Review: SW
Council Agenda Item No.: 1
CITY OF BUELLTON
CITY COUNCIL MEETING MINUTES
Regular Meeting of February 9, 2023
City Council Chambers, 140 West Highway 246
Buellton, California
CALL TO ORDER
Mayor King called the meeting to order at 6:00 p.m.
PLEDGE OF ALLEGIANCE
ROLL CALL
Present: Council Member David Silva, Vice Mayor John Sanchez, and Mayor Dave King
Via Zoom: Council Members Hudson Hornick and Elysia Lewis Staff: Planning Director Andrea Keefer, Finance Director Shannel Zamora, City Clerk Linda Reid, City Attorney Greg Murphy, and Public Works Director Rose Hess
City Attorney Murphy explained the new rules for attending Council meetings via Zoom in accordance with Assembly Bill 2449 and stated that Council Members Hornick and Lewis are attending the meeting via Zoom.
REORDERING OF AGENDA
None
PUBLIC COMMENTS
Harold Hill, spoke about the formation of a Central Coast Public Bank and requested the Council approve a resolution at the February 23 meeting supporting public banking.
CONSENT CALENDAR
1. Minutes of January 26, 2023 Regular City Council Meeting
2. List of Claims to be Approved and Ratified for Payment to Date for Fiscal Year 2022/2023
City Council Meeting Minutes Page 2 February 9, 2023
3. Six-Month Report for Fiscal Year 2022-23 from the Buellton Visitors Bureau MOTION:
Motion by Council Member Lewis, seconded by Vice Mayor Sanchez, approving Consent Calendar Items 1 through 3 as listed.
VOTE:
Motion passed by a roll call vote of 5-0.
Council Member Hornick - Yes
Council Member Lewis – Yes
Council Member Silva – Yes
Vice Mayor Sanchez – Yes
Mayor King - Yes
PRESENTATIONS
None
PUBLIC HEARINGS
4. Resolution No. 23-01 – “A Resolution of the City Council of the City of Buellton, California, Adopting the Measure A Five-Year Local Program of Projects for Fiscal Years 2023/2024 – 2027/2028”
RECOMMENDATION:
That the City Council consider adoption of Resolution No. 23-01.
STAFF REPORT:
Public Works Director Hess presented the staff report.
SPEAKERS/DISCUSSION:
The City Council discussed how Measure A funding is used by the City.
Mayor King opened the public hearing at 6:21 p.m. There being no public comment, Mayor King closed the Public Hearing at 6:22 p.m.
DOCUMENTS:
Staff report with attachments as listed in the staff report.
MOTION:
Motion by Vice Mayor Sanchez, seconded by Council Member Silva approving Resolution No. 23-01 – “A Resolution of the City Council of the City of Buellton, California, Adopting the Measure A Five-Year Local Program of Projects for Fiscal Years 2023/2024 – 2027/2028”
City Council Meeting Minutes Page 3 February 9, 2023
VOTE:
Motion passed by a roll call vote of 5-0.
Council Member Hornick – Yes
Council Member Lewis – Yes
Council Member Silva – Yes
Vice Mayor Sanchez – Yes
Mayor King – Yes
COUNCIL MEMBER COMMENTS/ITEMS
Council Member Silva requested that staff look into obtaining grants to help fund the Santa Ynez River Trail and broadband services in Buellton. The Council agreed by consensus to bring this item back for discussion at a future meeting.
Council Member Silva requested that staff agendize an item to discuss what flags can be flown on the Avenue of Flags. The Council agreed by consensus to bring this item back for discussion at a future meeting.
Vice Mayor Sanchez thanked Space Force Command for the fundraising event at Vandenberg Space Force Base last weekend.
Mayor King stated he attended the City in the School meeting at Jonata Middle School, where he presented City coins to students.
WRITTEN COMMUNICATIONS
Brett Garrett (who was in the Zoom “waiting room” prior to the meeting but not admitted to the meeting until after the time on the agenda for Public Comment, and was given a chance to speak at this time), spoke in support of a Central Coast Public Bank.
COMMITTEE REPORTS
Council Member Lewis announced that she attended the Elected Leaders Forum to Address Homelessness and provided an oral report for the record.
Council Member Lewis announced that she attended the Joint-Use Committee meeting and provided an oral report for the record.
Mayor King announced that he attended the New Mayors and Council Members Academy in Studio City and provided an oral report for the record.
City Council Meeting Minutes Page 4 February 9, 2023
BUSINESS ITEMS
5. Discussion of Strategic Goals and Objectives for Biennial Budget FY 2023/24 and FY 2024/25
RECOMMENDATION:
That the City Council review the mission statement and set goals and objectives for the Biennial Budget for Fiscal Years 2023-24 and 2024-25.
STAFF REPORT:
Finance Director Zamora presented the staff report.
DOCUMENTS:
Staff report with attachments as listed in the staff report.
SPEAKERS/DISCUSSION:
The City Council discussed adding two additional goals that include additional funding for social services and providing amenities for residents, such as broadband and library services. The Council settled on a single goal of Increasing/Improving resources for residents with two objectives: funding social services and investigating the funding and provision of broadband or wireless infrastructure. The Council also discussed revising Goal 4 to improving the Avenue of Flags and changing the objective of Goal 7 to pursue funding and construction of sidewalks and streetlights throughout the City.
DIRECTION:
The City Council agreed by consensus to direct staff to pursue the goals and objectives listed for 2023 and add the additional goals and objectives listed above.
6. Review of Design and Budget for 202 Dairyland Road
RECOMMENDATION:
That the City Council provide direction on improvement plans for 202 Dairyland Road and approve a budget amendment to the Capitol Improvement Project (CIP) Fund 092-221.
STAFF REPORT:
Public Works Director Hess presented the staff report.
SPEAKERS/DISCUSSION:
The City Council discussed the proposed improvement plans and their concerns regarding the revised plans and associated costs and agreed to keep the divider wall between the meeting rooms. The Council also discussed investigating the cost associated with demolishing the existing house and constructing a new building for the Library.
Judith Dale, Buellton, discussed her support for the proposed Library and thanked the Council for their continued support of the project.
City Council Meeting Minutes Page 5 February 9, 2023
Paul Gelles, Buellton, discussed his support for the proposed Library, possibly adding a cultural center to the Library site, and adding more books and materials to the new Library.
Holly Sierra, Buellton, discussed her support for the proposed Library and indicated the Friends of the Library will be pursuing fundraising events for the new Library.
DOCUMENTS:
Staff report with attachments as listed in the staff report.
DIRECTION:
The City Council agreed by consensus to direct staff to look into the cost associated with demolishing and constructing a new building to house the Library and return to Council with the current Library improvement plans and the cost associated with constructing a new building to house the Library.
ADJOURNMENT
Mayor King adjourned the regular meeting at 7:42 p.m. The next regular meeting of the City Council will be held on Thursday, February 23, 2023 at 6:00 p.m. _________________________________
Dave King
Mayor
ATTEST:
_________________________________
Linda Reid
City Clerk
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 2
To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: February 23, 2023
Subject: List of Claims to be Approved and Ratified for Payment to Date for Fiscal Year 2022/2023
______________________________________________________________________________
BACKGROUND
Staff is required to submit a check register to the City Council for approval every Council meeting for the most recently completed check register (Attachment 1).
The check register for the period 01/28/2023 through 02/10/2023 has been prepared in accordance to Government Code section 37202 and Buellton Municipal Code section
3.08.070. The check register lists all vendor payments for the specified period above, along with claimant’s name, a brief description of the goods or service purchased, amount of demand, check number, check date and the account number(s) associated with each payment.
The total amount of checks, 01/28/2023 through 02/10/2023, and electronic fund transfers issued for the period of 01/28/2023 through 02/10/2023 was $584,984.90.
FISCAL IMPACT
Payments made to the various vendors were consistent with the approved City’s Budget for FY 2022/23. Cash is available for the payment disbursements of the above liabilities.
RECOMMENDATION
That the City Council review and accept the check register for the period 01/28/2023 through 02/10/2023.
ATTACHMENTS
Attachment 1 – Claims
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 3
To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: February 23, 2023
Subject: Financial Report for the Second Quarter Ending December 31, 2022 ______________________________________________________________________________
BACKGROUND
Four times each year, City staff completes a comprehensive analysis of City finances, including projected fund balances, revenues to date, departmental budgets, expenditures, and encumbrances. This financial report focuses on the Second Quarter of FY 2022-23 and summarizes the quarter ended December 31, 2022 for the General Fund, Enterprise Funds and Capital Improvement Fund.
Attachment 1 provides an overview of the current economic outlook on the local, state and national levels; General Fund revenues, expenditures, projected fund balances; and activity in the Enterprise Funds. Though this information is not audited and does not contain all the usual periodic adjustments, accruals or disclosures, the information does provide a picture of the City’s activity and developing financial trends. Attachment 2 focuses on the status of the Capital Improvement Budget at the end of the quarter ended December 31, 2022.
FISCAL IMPACT
The Interim financial statement provides the community with an understanding of the financial activity of the City’s primary funds.
RECOMMENDATION
That the City Council receive and file the Second Quarter Financial Report.
ATTACHMENTS
Attachment 1 - Quarterly Financial Report for the period December 31, 2022 Attachment 2 - Quarterly Capital Improvement Project Report for the period ending December 31, 2022
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 1
CITY OF BUELLTON
QUARTERLY FINANCIAL REPORT
Second quarter ending December 31, 2022
February 23, 2023
Overview
The purpose of this financial report is to provide
financial information for the City of Buellton. This
report focuses on the Second quarter of fiscal year
2022/23 and covers the period July 1, 2022 through
December 31, 2022. The report is presented
quarterly and concentrates on the General Fund and
Enterprise Funds. The quarterly financial report
presents the City’s financial position, considers
economic factors and highlights trends based on the
City’s budget versus what actually occurred during
the period. A discussion of other economic factors
provides a means of comparing the local economy
against larger economic events that may affect the
City of Buellton. This quarterly financial report is a
valuable tool to the Council, staff and general public.
U.S. Economy
The United States Economy is expected to grow at a
slower pace as the Federal Reserve continues to
aggressively increase interest rates. The housing
sector has also slowed and home construction fell in
December for the fourth consecutive month making
the first annual drop since 2009. The inflation rate
fell in December to 6.5 percent on an annual basis,
down from 7.1 percent from November and a 9.1%
peak in June 2022.
Gross domestic product, or GDP, grew at an annual
rate of 2.9 percent in the fourth quarter of 2022. The
increase in GDP reflected increases in inventory
investments and weakness in consumer spending
that were partly offset by a decrease in housing
investment. The deceleration in the fourth quarter
primarily reflected a downturn in exports and
decelerations in business investment, state and
local government spending, and consumer
spending. These movements were partly offset by
an upturn in inventory investment, an acceleration
in federal government spending, and a smaller
decrease in housing investment. Imports decreased
less in the fourth quarter than in the third quarter.
According to the BLS, the consumer price index (CPI)
for all items over the last 12 months as of December
2022 was 6.5 percent. Food prices have increased
10.4 percent, reflecting an 11.8 percent increase in
prices for food at home and an 8.3 percent increase
in prices for food away from home. Energy prices
increased at an annual rate of 7.3 percent. Fuel oil
prices increased 41.5 percent from 2021 to 2022,
approximately the same increase as the previous
year. Utility (piped) gas service prices increased 19.3 percent from 2021 to 2022, compared with 24.1
percent a year earlier. From 2021 to 2022, electricity
prices increased 14.3 percent, over twice the rate at
which they increased from 2020 to 2021. Gasoline
prices decreased 1.5 percent after increasing 49.6
percent the previous year.
According to the Bureau of Labor Statistics(BLS), the
national unemployment rate in December 2022 was
3.5 percent. Total nonfarm payroll employment
rose by 223,000. Notable job gains occurred in
leisure and hospitality, health care, followed by
construction and social assistance.
State Economy
According to the Employment Development
Department (EDD), California’s unemployment rate
remained at 4.1 percent in December 2022. The
state added 16,200 nonfarm payroll jobs. Nine of
the eleven industry sectors gained jobs in December
with Education and Health Services showing the
largest gain due to strength in Home Healthcare
Services, Residential Care Facilities, and Individual
and Family Services. Construction also enjoyed a
strong gain in Specialty Trade Contractors. Trade,
Transportation, and Utilities suffered losses, as well
as Retail Trade, including Health and Personal Care
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 2
Stores and Office Supplies, Stationary, and Gift
Stores.
According to the BLS, CPI in California’s Los Angeles
area in December 2022, increased 4.9 percent from
a year ago. Food prices rose 7.4 percent and energy
prices increased 4.5 percent. CPI for all items less
food and energy increased 4.5 percent over the
year. Factors contributing to the increase included
medical care (5.6 percent) and shelter (5.4 percent).
Partly offsetting the increase was a price decrease in
used cars and trucks (-7.5 percent).
According to HDL, rising interest rates helped boost
California home sales in December to break a threemonth sales decline. However, the median home price remained on a downward trend for the fourth
straight month and has been down on a monthly
basis for six of the last seven months. The statewide
median home price was $774,580, down 0.4 percent
from November and down 2.8 percent from
December 2021. It is promising to see a slight
increase in December’s home sales as buyers took
advantage of the interest rates. As buyers and
sellers gradually adapt to this new environment, a
shift toward a more balanced market can be
expected.
City of Buellton
The City’s General Fund ended the second quarter
of 2022/23 with about $11.2 Million in Cash
Balance. Current revenue is 42.20 percent of budget
projections while current expenditures are at 49.76
percent of budget.
The City is heavily reliant on sales tax and transient
occupancy taxes (TOT) which were the two revenue
sources hardest hit by the pandemic. During the
prior fiscal year FY 2021-22, the City of Buellton
received record breaking TOT and sales tax revenue.
The City’s hotel occupancy rates continue to
experience similar rates to pre-pandemic levels and
are expected to be similar to the prior fiscal year
contributing to stable TOT revenue in the current
fiscal year. The growth in sales tax from the prior
fiscal year contributed to recovery of lost revenue
from FY 2020-21. The actual sales tax revenue in FY
2021-22 is the new benchmark and is expected to
grow at a steady pace.
The Water and Water Capital Fund ended the
second quarter with a combined Fund Balance of
about $7.8 Million and $4.9 Million in cash. Water
Fund Operating revenues ended the second quarter
at 52.0 percent while operating expenses were at
53.0 percent. Water capital expenses through the
second quarter are at 58.0 percent of budget.
The Sewer Fund ended the second quarter with a
combined Fund Balance of about $3.0 Million and
$1.7 Million in cash. Wastewater operating revenue
ended the second quarter at 53.0 percent while
expenses were at 65.0 percent. Wastewater capital
expenses through the second quarter are at 25.0
percent of budget.
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 3
GENERAL FUND
General Fund Balance
Table 1 below shows that with 50 percent of the fiscal year complete, revenues are within projections at about 42 percent while expenditures are within budget at about 50 percent of appropriations. “Revenue versus budget” gaps are explained in the next section.
General Fund - Fund Balance Original Budget Current Budget Actual Percent Fund Balance at Start of Year $ - $ - $ 11,981,084
Revenues* 10,396,137 12,592,504 $ 5,314,438 42.20%
Expenditures* (9,535,762) (11,303,473) $ (5,625,151) 49.76% Fund Balance at End of Quarter $ 11,670,371
Change in Fund Balance 860,375 1,289,031 $ (310,713)
* Includes transfers for Capital Improvement Projects
Table 1: General Fund Balance
Table 2 below provides summary comparison information on revenues and expenditures through the quarter ending December 31, 2022 versus the prior year quarter ending December 31, 2021.
Q2 FY 2022-23 Q2 FY 2021-22
Increase
(Decrease) Percent
Revenues:
Taxes $ 4,940,997 $ 4,665,798 $ 275,199 5.90%
Fees and Permits 12,110 13,635 $ -11.18% (1,525)
Fines and Penalties 4,377 5,438 $ -19.51% (1,061)
Charges for Current Services 65,282 69,824 $ -6.51% (4,542) Use of Monies and Properties 111,356 30,336 $ 267.08% 81,020 Revenue from Other Agencies 172,861 159,387 $ 13,473 8.45% Other Revenue* 7,456 151,859 $ (144,403) -95.09%
Total Revenue $ 5,314,438 $ 5,096,278 $ 218,160 4.28%
Expenditures:
Employee Services $ 1,020,810 $ 1,031,771 $ (10,961) -1.07% Operating and Maintenance $ 4,345,930 $ 3,077,059 $ 1,268,871 29.20% Transfers for Capital Outlay $ 247,083 $ 656,755 $ (409,671) -165.80% Minor Capital $ 11,327 $ 10,002 1,325 11.70%
Total Expenditures $ 5,625,151 $ 4,775,587 849,564 15.10% Change in Fund Balance $ (310,713) $ 320,691 (631,404) -196.89% Table 2: Previous Year Comparison
* Misc. Revenue and Cost Reimbursements
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 4
Total revenues through the second quarter are $218,160 (4.28%) higher than the previous fiscal year during the same period. Total expenditures are $849,564 (15.10%) higher than the previous fiscal year.
The revenue category with the largest increase is the “Taxes” category. Revenue from this category is $275,199 (5.90%) higher than last year’s second quarter. The majority increase is due to higher revenue from sales tax which is $185,586 higher (14.93%) compared to the same period last year, July to November. Also, property tax revenue experienced a slight increase of about $25,000 (2.45%) and transient occupancy tax experienced a $57,622 increase (2.52%).
The revenue category with the second largest increase is “Use of Monies and Properties” category. Revenue from this category is $81,020 (267.08%) higher than the previous year’s quarter. The majority of the increase is due to the receipt of lease revenue from the AT&T cell phone tower which began in May 2022. In addition, higher interest rate earning in the Local Agency Investment Fund (LAIF), Money Market and Certificate of Deposits (CDs) contribute to higher revenue in this category. LAIF interest rate was 2.07% for quarter ending December 31, 2022 compared to the interest rate of 0.23% the prior year.
The revenue category with the largest decrease is “Other Revenue”. Revenue from this category is $144,403 (95.09%) lower than the previous year. This category recognizes miscellaneous revenue such as revenue from Chargepoint, SYVTBID administration fees and police reports, and other one-time revenues. Last fiscal year, the City had an outstanding note receivable in the amount of $140,000 that was paid off. Through the current fiscal year’s second quarter, the City has recorded steady revenue from miscellaneous revenue sources.
Total General Fund expenditures are $849,564 (15.10%) higher compared to the prior fiscal year during the same period. The majority of the decrease in General Fund expenditures is in the Operating and Maintenance category. Operating and Maintenance is $1,268,71 (29.20%) higher than the previous year due to a one-time payment of about $1.5 million towards California Public Employee’s Retirement System (CalPERS) pension plan’s unfunded accrued liability (UAL) balance as of the June 30, 2021 measurement date.
The “Transfer for Capital Outlay” category expenditures are $409,671 (165.80%) lower than the previous year.
Last fiscal year, the majority of those expenditures were for the ENGIE energy project and completion of road maintenance project FY 2020/21. Capital improvement projects (CIP) currently in progress and others not yet started are carried over to the new fiscal year. General Fund CIP expenditures through December 31, 2022 are are as follows:
ENGIE Energy Project YTD expenditure $45,120
Willemsen Parking Lot YTD expenditure $92,725
Willemsen House renovation YTD expenditure $49,043
McMurray Road Widening YTD expenditure $36,702
Road Maintenance Project FY 2021/22 YTD expenditure $23,493 Employee services decreased $10,961 (1.07%) from the prior year. The decrease is due to the vacant full-time position in the Planning Department for an Associate/Assistant Planner. Currently, the City employs a part-time Assistant Planner. The increase in Minor Capital was the result of the the aquisiton of new phones, cameras, and headsets for City employees.
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 5
Top Five Revenues
*Other Revenues include charges for current Park and Recreation Services, Grants, Interest, and Cost Reimbursements.
Sales Tax
At the end of the second quarter, the City received 46 percent of the total projected Sales Tax revenue.
Payments are recorded when received and applied to the corresponding month of sales; usually payment is received from the State of California two months after the sales tax is collected. Revenue from sales tax has been received through November 2022. Sales tax revenue fluctuates each month in conjunction with seasonal flows.
Transient Occupancy Tax (TOT)
TOT revenue is a major component of the City’s General Fund. TOT payments for the reporting period are due on the 20th of the following month and cause revenue streams to lag one month. The City received 65 percent of anticipated revenues at the end of the second quarter. Higher occupancy rates and higher hotel prices contribute to the increase, as the City receives 12 percent of the total taxable rent collected from each hotel within the City.
Property Tax
The City’s property tax revenues are at intervals set by the Santa Barbara County Auditor-Controller, usually in December and April. Property tax is at 56 percent of projected revenue. The City’s ongoing share of property tax is projected to grow at a steady pace as the current housing market conditions remain stable.
Property Tax in Lieu of Motor Vehicle License Fee (MVLF Swap) Payments from the Santa Barbara County Auditor-Controller are received throughout the year, usually January and June. This revenue is trending upwards based on historic receipts. MVLF fees are expected to be within budget by the end of the fiscal year.
Franchise Fees
Franchise fees are received monthly, quarterly and annually. The majority of the City’s Franchise Fees are collected from Marborg Industries, the City’s solid waste service provider. Other franchise fees are received from Comcast, PG&E and SoCal Gas. Franchise fees ended the quarter at 41 percent of revenue projections.
Top Five Revenues for the City of Buellton’s General Fund are Sales Tax, Property Tax, Transient Occupancy Tax (TOT), Motor Vehicle License Fee (MVLF) and Franchise Fees. These revenues account for about 93% of total General Fund Revenues.
Top Five Revenues
Original
Budget
Current
Budget YTD Actual Percent
Sales Tax $ 2,889,896 $ 3,100,000 $ 1,428,978 46%
Transient Occupancy Tax 2,913,485 3,600,000 2,344,195 65% Property Tax 1,772,358 1,832,822 1,031,300 56%
MVLF Swap 563,107 584,895 - 0%
Franchise Fees 314,430 330,000 136,525 41%
Other Revenues* 550,597 602,697 373,441 62%
Total Revenues $ 9,003,873 $ 10,050,414 $ 5,314,438 53% Use of Reserves 1,392,264 2,542,090 - 0%
Total Funding Sources $ 10,396,137 $ 12,592,504 $ 5,314,438 42% Table 3
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 6
Expenditures
Table 4 below summarizes operating costs by department. As of December 31, 2022, or 50 percent of the year expended, the General Fund ended the fiscal year at about 50 percent expended (including CIP). Actual General Fund expenditures were approximately $5.62 Million. Almost all Budget Units ended the second quarter within budget with the exception of Non-Departmental, Library and Recreation.
Department Expenditures
Adopted
Budget
Current
Budget YTD Actual % Expended
City Council 142,827 159,793 81,478 51%
City Manager 298,506 316,323 153,912 49%
City Clerk/Human Resources 137,459 148,692 67,486 45%
City Attorney 200,000 200,000 67,561 34%
Non-Departmental 1,148,251 1,254,616 2,014,015 161%
Finance 212,531 216,760 102,159 47%
Police and Fire 2,859,337 2,867,351 1,332,093 46%
Library 198,379 202,379 198,124 98%
Recreation 629,503 661,810 348,141 53%
Street Lights 56,369 56,369 26,132 46%
Storm Water 339,214 246,100 99,037 40%
Public Works - Parks 446,819 569,725 252,913 44%
Public Works - Landscape 170,325 167,650 75,689 45%
Public Works - General 751,575 766,630 316,685 41%
Planning (Comm Dev) 552,403 842,065 242,641 29%
Transfer to CIP Fund 92 1,392,264 2,627,210 247,083 9%
Total All Departments 9,535,762 11,303,473 5,625,151 50% Table 4: General Fund Expenditures by Department
The Non-Departmental budgetary unit includes one-time annual payments paid during the second quarter.
Those annual payments include: Property and liability insurance, Worker’s Compensation Insurance, CalPERS Unfunded Accrued Liability (UAL), support for community organizations and support for the Buellton Senior Center. These annual payments amount to approximately 60 percent of the total year-to-date expenditures.
The most significant expenditure in Non-Departmental includes the one-time UAL payoff to CalPERS in the amount of about $1.5 million. A budget amendment will be necessary for this expenditure that was previously authorized by City Council.
The City of Buellton contracts with the City of Goleta for Library services. The annual cost of providing library services is paid as a lump-sum in July causing the Library Department to nearly meet its budget at the end of the second quarter. The Library Department is expected to remain within budget at the end of the fiscal year.
The Recreation budgetary unit includes the City’s contribution towards Art and Culture projects. The City has allocated $54,069 towards Arts and Culture this year. As of the second quarter, the City has distributed $20,000 which is about 37 percent of the available funding for Arts and Culture.
Major Expenditure Variances
Table 5 and Figure 1 show General Fund operating costs and minor capital expenditures summarized by type.
With 50 percent of the fiscal year completed, two of the budget categories by type exceeds budget projections.
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 7
Expenditures By Type
Original
Budget
Current
Budget YTD Actual
% of Total
Expenditures % Expended
Staffing 2,123,013 2,191,329 1,020,810 18.1% 46.6%
Contract Services 4,532,692 4,916,246 2,198,611 39.1% 44.7% Telecomm and Utilities 341,113 353,302 182,776 3.2% 51.7% Supplies and Materials 27,984 28,141 14,404 0.3% 51.2%
Repair and Maintenance 261,804 304,700 112,130 2.0% 36.8% Transfer to Other Funds 1,417,745 2,642,145 247,083 4.4% 9.4% Other Operating Costs 795,411 822,549 1,838,008 32.7% 223.5% Minor Capital 36,000 45,061 11,327 0.2% 25.1%
Total by Type 9,535,762 11,303,473 5,625,151 100.0% 49.8% Table 5: Expenditure Categories
Figure 1
The top three spending categories are: Contract Services, Staffing, and Other Operating costs. Contract Services include services for Police, Fire Department, Legal Services, Engineering, Landscaping Services, Visitor’s Bureau and other services. Staffing represents 18.10 percent of General Fund expenditures and includes salary and benefits.
The Other operating cost category represents 32.7 percent of expenditures. This category is currently over budget but is expected to be within budget after the quarterly budget amendments are applied. Examples of costs in this category are annual payments for Property, liability and worker’s comp insurance, CalPERS Unfunded Accrued Liability (UAL), support for community organizations and support for the Buellton Senior Center. This cost category also includes expenditures incurred for Buellton Recreation programs and Art and Culture Programs.
A Telecomm and Utilities overages are due to the cost of electricity and gas. At the time the budget was adopted, it was assumed that the City’s energy project would be complete resulting in budget savings. The project was completed during the second quarter. Staff will monitor the monthly electricity cost and adjust the budget if needed at the next budget amendment cycle.
Staffing, 18.15%
Contract Services,
39.09%
Telecomm and
Utilities, 3.25%
Supplies and
Materials, 0.26%
Repair and
Maintenance,
1.99%
Transfer to Other
Funds, 4.39%
Other Operating
Costs, 32.67%
Minor Capital,
0.20%
Expeditures By Type
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 8
Figure 2
General Fund Trend
Figure 2 illustrates the Quarterly General Fund Revenue versus Expenditure Trend. As illustrated in the figure, revenue cash flows tend to lag a couple of quarters and usually exceed expenditures by the end of the fiscal year. Over the last few years, both revenue and expenditures have been increasing at a consistent pace.
FY 2019/20 Quarter 4 is an outlier with revenue loss that resulted from the Stay-at-Home order that started in March 2020. The City experienced significant revenue loss in sales tax and TOT tax. Expenditures in that same quarter were higher than the previous year due to the acquisition of the Willemsen Property in May 2020.
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY 19-20 Q1FY 19-20 Q2FY 19-20 Q3FY 19-20 Q4FY 20-21 Q1FY 20-21 Q2FY 20-21 Q3FY 20-21 Q4FY 21-22 Q1FY 21-22 Q2FY 21-22 Q3FY 21-22 Q4FY 22-23 Q1FY 22-23 Q2 Quarterly Revenue vs. Expenditures
Revenue Expenditures
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 9
ENTERPRISE FUNDS
The Enterprise Fund Balance and Statement of Net Position for the second quarter of Fiscal Year 2022-23 are shown below.
Fund Balance Summary
Enterprise Fund Balance Water Water Capital Wastewater
Wastewater
Capital
Beginning Fund Balance $ 7,465,657 $ 367,066 $ 3,249,007 $ 207,540 Operating Revenue & Transfers 1,413,703 - 647,348 -
Operating Expenses & Transfers (1,075,317) (293,176) (883,956) (127,799) Profit(Loss) $ 338,385 $ (293,176) $ (236,608) $ (127,799) Ending Fund Balance $ 7,804,042 $ 73,890 $ 3,012,399 $ 79,741 Change in Fund Balance 338,385 (293,176) (236,608) (127,799) Table 6 Note: Operating expenses exclude depreciation and include transfers for CIPs.
Table 6 illustrates the ending Fund Balance of each Enterprise Fund. The change in Fund Balance is attributed to the excess or deficit of revenue over expenses. Table 7 is the Statement of Net Position, illustrating total assets minus total liabilities for the period.
Statement of Net Position Water Water Capital Water Funds Total Wastewater
Wastewater
Capital
Wastewater
Funds Total
ASSETS
Current assets:
Cash and Investments 7,509,458 (2,575,020) 4,934,438 3,487,046 (1,720,997) 1,766,049 Receivables 201,222 - 201,222 142,749 - 142,749
Inventory 138,191 - 138,191 - - -
Prepaid Items 322,215 - 322,215 1,250 - 1,250
Total current assets 8,171,085 (2,575,020) 5,596,065 3,631,046 (1,720,997) 1,910,049 Capital assets (net of
accumulated depreciation) 2,353,427 2,648,911 5,002,338 1,373,550 1,800,738 3,174,287 Other assets 171,014 - 171,014 174,333 - 174,333
- -
Total Assets: $ 10,695,526 $ 73,890 $ 10,769,417 $ 5,178,928 $ 79,741 $ 5,258,669 -
LIABILITIES
Current Liabilities 116,003 - 116,003 114,791 - 114,791 Noncurrent Liabilities 2,774,441 - 2,774,441 2,050,934 - 2,050,934 Other Liabilities 1,040 - 1,040 805 805 - -
Total Liabilities: $ 2,891,484 $ - $ 2,891,484 $ 2,166,529 $ - $ 2,166,529 - -
NET POSITION (Assets - Liabilities) $ 7,804,042 73,890$ $ 7,877,932 3,012,399$ $ 79,741 $ 3,092,140 Net Position Breakdown
Net Investment in Capital Assets 2,353,427 2,648,911 5,002,338 1,373,550 1,800,738 3,174,287 Restricted for capital expansion (2,575,020) (2,575,020) (1,720,997) (1,720,997) Unrestricted 5,450,615 5,450,615 - 1,638,850 1,638,850 - Total Net Position $ 7,804,042 $ 73,890 $ 7,877,932 $ 3,012,399 $ 79,741 $ 3,092,140 Table 7
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 10
Figure 3 summarizes Enterprise Fund revenue, expenses, connection fees and CIP transfers per fund:
Figure 3
Water Fund
Revenue and Expenses
Water Funds Water
Water
Capital Total
Revenues
Charge for Services 1,392,174 - 1,392,174
Interest Income 21,343 - 21,343
Connection Fees - -
Total Operating Revenue 1,413,517 - 1,413,517
Other Revenues 186 - 186
Total Revenues 1,413,703 - 1,413,703
Transfers In - CIP - - -
Expenses
Operating 714,187 - 714,187
Depreciation* 114,444 18,870 133,314
State Water 361,131 - 361,131
Total Operating Expenses 1,189,761 18,870 1,208,631
Operating Profit(Loss) 223,941 (18,870) 205,071
Transfers Out - CIP** - 293,176 293,176
Net Profit (Loss) 223,941 (312,046) (88,104)
* Depreciation is estimated Final depreciation posted at the end of fiscal year. **For informational purposes. Capital expenditures are capitalized, at the end of the FY, not expensed.
Table 8
Table 8 summarizes Revenue and Expenditures for the Water and Water Capital Funds. On the Financial Statements, both funds are combined as one fund. The Water Capital Fund is structured to record capital contributions and is used to record capital improvements that enhance capacity. Water Capital will be discussed in detail later in this report.
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
Water Fund Water Capital Wastewater
Fund
Wastewater
Capital
Operating Revenue
Operating Expense
Transfer to CIP
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 11
Water Fund operating revenues have exceeded operating expenditures by $223,941 at the end of the second quarter 2022-23 (excludes Capital Improvement expenses). Per Generally Accepted Accounting Principles (GAAP), capital items are expensed in the depreciation category. The amount spent on capital projects are capitalized and shown on the Balance Sheet at the end of the fiscal year. The Water Fund is currently operating with a surplus compared to operating in a deficit for over a decade. The Water Fund ended the second quarter with approximately $7.5 Million in cash (Table 7) and Fund Balance of approximately $7.8 Million.
Table 9 illustrates the Water Fund budget to actuals. Charges for Services are within budget projections at 52 percent. Interest income exceeds projections due to the current higher interest earnings. Stronger interest rates are expected as the Federal Reserve continues to hike interest rates.
The Water Fund utilizes reserves to fund Capital Improvement projects (CIPs). The budgeted transfer out for CIPs for FY 2022/23 is $698,882. Water operating expenditures were at 67 percent of the budget largely due to the Water Fund’s portion of the one-time CalPERS UAL payment. Overall, Water Fund expense categories were within budget and ended the second quarter at 40 percent.
Water Capital
Water Capital Fund records Connection Fees and CIP expenditures. The change in Fund Balance is due to planned expenditures for CIPs exceeding estimated Connection Fee revenue and offset by any existing Fund Balance.
The Fund Balance at the end of the second quarter is $73,890 (Table 7). In accordance with Generally Accepted Accounting Principles (GAAP), capital expenditures are not recorded as expenditures; rather, depreciation expense is recorded over each asset’s useful life. At year-end, the Water Fund will transfer funds to the Capital Fund to cover any deficit. Table 10 illustrates the Water Capital budget to actuals.
Water Capital 021 Original Budget Current Budget YTD Actuals Percent Revenues
Connection Fees - - - 0%
Interest Income - - - 0%
Transfers from Reserves - - - 0%
Transfer In from Fund 020 437,740 537,740 - 0%
Total Revenue 437,740 537,740 - 0%
Expenses
Depreciation* 37,740 37,740 18,870 50%
Transfer to CIP Projects 400,000 500,000 293,176 59%
Total Expenditures 437,740 537,740 312,046 58%
Table 10
*Depreciation is estimated.
Water Fund 020 Original Budget Current Budget YTD Actuals Percent Revenues
Charge for Services 2,694,128 2,694,128 1,392,174 52%
Interest Income 10,200 7,200 21,343 296%
Total Operating Revenue 2,704,328 2,701,328 1,413,517 52% Other Revenues - - 186 0%
Transfer from Reserves 302,952 239,695 - 0%
Total Revenues 3,007,280 2,941,023 1,413,703 48%
Expenses
Operating 1,014,652 1,068,253 714,187 67%
Depreciation* 228,888 228,888 114,444 50%
State Water 1,326,000 945,000 361,131 38%
Total Operating Expenses 2,569,540 2,242,141 1,189,762 53% Operating Profit (Loss) 437,740 698,882 223,941 32%
Transfers Out for CIP** 437,740 698,882 - 0%
Total Expenses 3,007,280 2,941,023 1,189,762 40%
*Depreciation is estimated. Capital Expenditures recorded here and depreciated annually. ** For information purposes only, capitalized at the end of the fiscal year.
Table 9
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 12
Wastewater
Wastewater and
Wastewater Capital Funds Wastewater
Wastewater
Capital Wastewater Total
Revenues
Charge for Services 638,981 - 638,981
Interest Income 8,367 - 8,367
Connection Fees - - -
Total Operating Revenue 647,348 - 647,348
Other Revenues - - -
Total Revenues 647,348 - 647,348
Transfers In -CIP - - -
Expenses
Operating 883,956 - 883,956
Depreciation* 143,055 18,360 161,415
Total Operating Expenses 1,027,011 18,360 1,045,371
Operating Profit(Loss) (379,663) (18,360) (398,023)
Transfers Out - CIP** - 127,799 127,799
Net Profit (Loss) (379,663) (146,159) (525,822)
*Depreciation is actual. Capital Expenditures recorded here and depreciated annually. ** For information purposes only, capitalized at the end of the fiscal year.
Table 11
Revenue and Expenses
Table 11 summarizes Revenue and Expenditures for the Wastewater and Wastewater Capital Funds. On the Financial Statements, both funds are combined as one fund. The Wastewater Capital Fund is structured to record capital contributions and used to record capital improvements that enhance capacity. Wastewater Capital will be discussed in detail later in this report.
Wastewater Fund operating expenses exceeded operating revenue, causing the Wastewater fund to experience a net operating deficit of $379,663 in the second quarter of FY 2022/23 (excluding Capital Improvement Project expenses). The previous years’ rate increases are narrowly covering the current operating costs and will not be feasible in the future. The Wastewater Fund ended the second quarter with about $3.4 Million in cash (Table 7) and Fund Balance of approximately $3.0 Million.
Table 12 on the following page illustrates the Wastewater Fund budget to actuals. Charges for Services exceeded budget projections at 52 percent received. Interest income has received 261 percent of projected revenue. Like the explanation in the Water Fund, stronger interest rates are expected in the new fiscal year as the Federal Reserve continues to hike interest rates.
The Wastewater Fund utilizes reserves to fund Capital Improvement Projects (CIPs). The budgeted transfer out for CIPs for FY 2022/23 is $708,418. Overall, the Wastewater Fund expenses are currently exceeding budget at 65 percent. The majority of the budget overage is due to the one-time CalPERS UAL payment which was about a $150,000 expenditure for the Wastewater Fund.
Unaudited Financial Data
Quarterly Financial Report –Second Quarter Ending December 31, 2022 Page 13
Sewer Fund 005 Original Budget Current Budget YTD Actuals Percent Revenues
Charge for Services 1,225,800 1,225,800 638,981 52%
Interest Income 6,528 3,200 8,367 261%
Total Operating Revenue 1,232,328 1,229,000 647,348 53% Other Revenues - - - 0%
Transfer from Reserves 1,079,230 1,052,112 - 0%
Total Revenues 2,311,558 2,281,112 647,348 28%
Expenses
Operating 1,138,728 1,286,584 883,957 69%
Depreciation* 286,110 286,110 143,055 50%
Total Operating Expenses 1,424,838 1,572,694 1,027,012 65% Operating Profit (Loss) 886,720 708,418 (379,663) -54%
Transfers for CIP** 886,720 708,418 - 0%
Total Expenses 2,311,558 2,281,112 1,027,012 45%
*Depreciation is actual. Capital Expenditures recorded here and depreciated annually. ** For information purposes only, capitalized at the end of the fiscal year.
Table 12
Wastewater Capital
Wastewater Capital Fund records Connection Fees and CIP expenditures. The change in Fund Balance is due to planned expenditures for CIPs exceeding estimated Connection Fee revenue and offset by any existing Fund Balance. The Fund Balance at the end of the second quarter is $79,741 (Table 7). In accordance with Generally Accepted Accounting Principles (GAAP), capital expenditures are not recorded as expenditures; rather, depreciation expense is recorded over each asset’s useful life. At year-end, the Wastewater Fund will transfer funds to the Capital Fund to cover any deficit. Table 13 below illustrates the Wastewater Capital budget to actuals.
Wastewater Capital 006 Original Budget Current Budget YTD Actuals Percent Revenues
Connection Fees - - - 0%
Interest Income - - - 0%
Transfers from Reserves - - - 0%
Transfer In from Fund 005 886,720 586,720 - 0%
Total Revenue 886,720 586,720 - 0%
Expenses
Depreciation 36,720 36,720 18,360 50%
Transfer to CIP Projects 850,000 550,000 127,799 23%
Total Expenses 886,720 586,720 146,159 25%
Table 13
Percent
Used
-258,046.39 6.60%
-2,380,126.57 9.40%
-486,673.69 43.81%
-583,342.78 17.97%
-328,522.49 47.16%
-10,000.00 0.00%
-300,000.00 0.00%
-4,346,711.92 19.69%
Department: 102 - Storm Drain Outfall Repairs and Re-Establishment 40,000.00 0.00%
40,000.00 0.00%
Department: 205 - City Hall Repairs
50,000.00 0.00%
50,000.00 0.00%
Department: 207 - Santa Ynez River Trail
50,000.00 0.00%
50,000.00 0.00%
Department: 212 - The Avenue Median 3 Improvement
125,000.00 0.00%
125,000.00 0.00%
Department: 214 - City Hall Generator/Electrical Replacement 40,000.00 0.00%
40,000.00 0.00%
Budget Report
City of Buellton, CA Account Summary
For Fiscal: 2022-23 Period Ending: 12/31/2022
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Fund: 092 - Capital Improvement Project Fund
Funding Sources
092-49726 Transfer from Gas Tax Fund 300,000.00 276,277.00 18,230.61 092-49727 Transfer from General Fund 1,392,264.00 2,627,210.00 247,083.43 092-49728 Transfer from Measure A 337,736.00 866,085.00 379,411.31 092-49729 Transfer from Sewer Fund 850,000.00 711,142.00 127,799.22 092-49732 Transfer from Water Fund 400,000.00 621,698.00 293,175.51 092-49733 Trsfr from Local Trans Fund 10,000.00 10,000.00 0.00 092-49734 Transfer from ARPA Fund 0.00 300,000.00 0.00
Revenue Total: 3,290,000.00 5,412,412.00 1,065,700.08
Status: Not yet started.
092-102-74100 Construction and Improvements 40,000.00 40,000.00 0.00 Department: 102 - Storm Drain Outfall Repairs and Re-Establishment Total: 40,000.00 40,000.00 0.00 092-205-74100 Construction/Improvements 0.00 50,000.00 0.00 Department: 205 - City Hall Repairs Total: 0.00 50,000.00 0.00 Status: Obtaining informal bids.
092-212-70000 Conceptual Plan and Feasibility 125,000.00 125,000.00 0.00 Department: 212 - The Avenue Median 3 Improvement Total: 125,000.00 125,000.00 0.00 092-207-70000 Conceptual Plan and Feasibility 75,000.00 50,000.00 0.00 Department: 207 - Santa Ynez River Trail Total: 75,000.00 50,000.00 0.00 Status: Grant application being prepared.
Status: Not yet started.
092-214-74100 Construction and Improvement 0.00 40,000.00 0.00 Department: 214 - City Hall Generator/Electrical Replacement Total: 0.00 40,000.00 0.00 Status: Not yet started.
Percent
Used
Department: 217 - River View Park Basketball Court Resurfacing 80,000.00 0.00%
80,000.00 0.00%
Department: 219 - Engie Project
0.46 100.00%
0.46 100.00%
Department: 220 - Willemsen Parking Lot
11,015.00 88.99%
96,260.00 3.74%
1,000,000.00 0.00%
1,107,275.00 7.73%
Department: 221 - Willemsen House Renovation
60,956.58 44.58%
60,956.58 44.58%
Department: 307 - McMurray Road Widening/TS (13/14)
-24,653.95 -290.60%
290,768.00 -8.14%
50,000.00 0.00%
200,000.00 0.00%
516,114.05 10.93%
Department: 308 - No. Ave of the Flags Park and Ride
50,000.00 0.00%
50,000.00 0.00%
0.00 80,000.00 0.00
Department: 217 - River View Park Basketball Court Resurfacing Total: 0.00 80,000.00 0.00 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 092-217-74100 Construction and Improvement
Variance
Favorable
(Unfavorable)
092-220-74100 Construction/Improvements 0.00 1,000,000.00 0.00 Department: 220 - Willemsen Parking Lot Total: 0.00 1,200,000.00 92,725.00 092-220-70005 Design and Permitting 0.00 100,000.00 88,985.00 092-220-71500 Project Management and Inspection 0.00 100,000.00 3,740.00 092-221-70005 Design and Permitting 0.00 110,000.00 49,043.42 Department: 221 - Willemsen House Renovation Total: 0.00 110,000.00 49,043.42 092-307-70005 Design and Permitting 0.00 12,935.00 37,588.95 092-307-71200 Right of Way Acquistion 0.00 316,517.00 25,749.00 579,452.00 63,337.95
092-308-70005 Design and Permitting 50,000.00 50,000.00 0.00 092-307-71500 Project Management and Inspections 100,000.00 50,000.00 0.00 092-307-74100 Construction and Improvements 300,000.00 200,000.00 0.00 Original
Total Budget
Current
Total Budget
Fiscal
Activity
Status: Not yet started.
Status: Project complete. Notice of Completion (NOC) appoved by Council on 11/10/22.
Status: In Design.
Status: In Design.
Department: 308 - No. Ave of the Flags Park and Ride Total: 50,000.00 50,000.00 0.00 Department: 307 - McMurray Road Widening/TS (13/14) Total: 400,000.00 Status: Design complete - application package submitted to Caltrans for review.
Status: Not yet started.
092-219-74100 Engie Improvements 0.00 45,120.00 45,119.54 Department: 219 - Engie Project Total: 0.00 45,120.00 45,119.54
Percent
Used
Department: 320 - Road Maintenance (2021/22)
75,000.00 0.00%
55,740.00 34.42%
134,760.56 73.05%
265,500.56 59.77%
Department: 321 - Road Maintenance (2022/23)
75,000.00 0.00%
85,000.00 0.00%
540,000.00 0.00%
700,000.00 0.00%
Department: 401 - Misc. Park Improvements
50,000.00 0.00%
50,000.00 0.00%
Department: 603 - WTP Facilities Improvement (13/14)
76,198.47 49.20%
76,198.47 49.20%
Department: 605 - WTP Backwash Reclamation Improvement Project 100,000.00 0.00%
100,000.00 0.00%
Department: 607 - Water Meter Upgrades
100,000.00 0.00%
100,000.00 0.00%
092-320-71500 Project Management and Inspection 0.00 85,000.00 29,260.00 092-320-70005 Design and Permitting 0.00 75,000.00 0.00 092-321-70005 Design and Permitting 0.00 75,000.00 0.00 092-320-74100 Construction/Improvements 0.00 500,000.00 365,239.44 092-321-71500 Road Maintenance (2022/23) 150,000.00 85,000.00 0.00 092-321-74100 Construction/Improvements 1,150,000.00 540,000.00 0.00 Department: 321 - Road Maintenance (2022/23) Total: 1,300,000.00 700,000.00 0.00 092-401-74100 Construction and Improvements 50,000.00 50,000.00 0.00 Status: In design.
Department: 401 - Misc, Park Improvements Total: 50,000.00 50,000.00 0.00 092-603-74100 Construction and Improvements 150,000.00 150,000.00 73,801.53 Status: Not yet started.
Department: 603 - WTP Facilities Improvement (13/14) Total: 150,000.00 150,000.00 73,801.53 092-605-74100 Construction and Improvements 0.00 100,000.00 0.00 Status: In progress.
0.00 Department: 605 - WTP Backwash Reclamation Improvement Project Total: 0.00 100,000.00 0.00 092-607-74100 Construction and Improvements 100,000.00 100,000.00 0.00 Status: Not yet started.
Department: 607 - Water Meter Upgrades Total: 100,000.00 100,000.00 Status: Project complete. NOC approved by Council on 11/10/22.
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Status: Project Complete. NOC approved by Council 10/27/22.
Department: 320 - Road Maintenance (2021/22) Total: 0.00 660,000.00 394,499.44
Percent
Used
Department: 609 - Supplemental Well/WTP Feasibility
50,000.00 0.00%
0.00 0.00%
50,000.00 0.00%
Department: 610 - Water Distribution System Improvements 100,000.00 0.00%
100,000.00 0.00%
Department: 612 - Engie Project
-39,443.48 132.41%
-39,443.48 132.41%
Department: 613 - Res No2 Reroof
-58,232.50 #DIV/0!
-58,232.50 #DIV/0!
Department: 704 - Sewer Line Replacement
50,000.00 0.00%
200,000.00 0.00%
250,000.00 0.00%
Department: 706 - WWTP Facilities Improvement
294,828.18 1.72%
294,828.18 1.72%
092-609-70000 Conceptual Plan and Feasibility 0.00 50,000.00 0.00 Department: 613 - Res No2 Reroof Total: 0.00 0.00 58,232.50 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Status: In progress.
Status: In progress.
092-612-74100 Engie Improvements 0.00 121,698.00 161,141.48 092-610-74100 Construction and Improvements 100,000.00 100,000.00 0.00 Department: 610 - Water Distribution System Improvements Total:
092-613-70005 Design and Permitting 0.00 0.00 58,232.50 100,000.00 100,000.00 0.00
092-609-70005 Design and Permitting 50,000.00 0.00 0.00 Department: 609 - Supplemental Well/WTP Feasibility Total: 50,000.00 50,000.00 0.00 092-706-74100 Construction and Improvements 300,000.00 300,000.00 5,171.82 092-704-71500 Project Management and Inspections 50,000.00 50,000.00 930.00 092-704-74100 Construction and Improvements 200,000.00 200,000.00 0.00 Department: 704 - Sewer Line Replacement Total: 250,000.00 250,000.00 930.00 Department: 706 - WWTP Facilities Improvement Total: 300,000.00 300,000.00 5,171.82 Department: 612 - Engie Project Total: 0.00 121,698.00 161,141.48 Status: Project complete. NOC approved by Council on 11/10/22.
Status: In Design.
Status: Not yet started.
Status: In progress.
Percent
Used
Department: 710 - WWTP Lift Station and Plant Power Reliability 20,000.00 0.00%
280,000.00 0.00%
300,000.00 0.00%
Department: 711 - Improvement
39,444.60 75.52%
39,444.60 75.52%
Fund 092 - Capital Improvement Project Fund Total: 3,290,000.00 5,412,412.00 1,065,700.08 4,347,641.92 19.69% 092-710-74100 Construction/Improvements 280,000.00 280,000.00 0.00 Department: 710 - WWTP Lift Station and Plant Power Reliability Total: 300,000.00 300,000.00 0.00 161,142.00 121,697.40
092-710-71500 Project Management and Inspections 20,000.00 20,000.00 0.00 Fund Balance Analysis - Capital Improvement Project (CIP) Funding Sources (2022-2023) Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Status: In progress.
Status: Project complete. NOC approved by Council on 11/10/22.
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 092-711-74100 Engie Improvements 0.00 161,142.00 121,697.40 Department: 711 - Improvement Total: 0.00
6/30/2022 FY 22/23 YTD FY 22/23 YTD FY 22/23 YTD Est. 12/31/22 Change in Est. Fund Equity Revenue Expenditures CIP Funding Fund Equity Fund Balance 001 - General Fund $ 11,987,671.79 $ 5,314,437.95 $ 5,378,067.46 $ 247,083.43 $ 11,676,958.85 $ (310,712.94) 005 - Wastewater $ 3,249,007.15 647,348.07 883,956.05 $ - $ 3,012,399.17 $ (236,607.98) 006 - Wastewater
Capital $ 207,539.75 - - 127,799.22 $ 79,740.53 $ (127,799.22) 020 - Water $ 7,465,656.91 1,413,702.57 1,075,317.47 0 $ 7,804,042.01 $ 338,385.10 021 - Water Capital $ 367,065.94 - - 293,175.51 $ 73,890.43 $ (293,175.51) 025 - Gas Tax $ 409,187.48 121,553.59 73,153.75 18,230.61 $ 439,356.71 $ 30,169.23 027 - Local
Transportation Fund $ 286,711.90 100,850.60 9,999.96 - $ 377,562.54 $ 90,850.64 031 - Measure A $ 885,648.41 203,707.75 97,000.00 379,411.31 $ 612,944.85 $ (272,703.56) 032- ARPA $ (2,260.83) 615,355.28 - - $ 613,094.45 $ 615,355.28 Totals: 24,856,228.50 $ $ 8,416,955.81 $ 7,517,494.69 $ 1,065,700.08 $ 24,689,989.54 $ (166,238.96) Fund
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 4
To: The Honorable Mayor and City Council
From: Rose Hess, Public Works Director
Meeting Date: February 23, 2023
Subject: Review of Design and Budget for 202 Dairyland Drive ______________________________________________________________________________
BACKGROUND
On March 24, 2022, the City Council approved the contract for Architectural services for the renovation of the Willemsen House. The architectural services and design work has progressed with Council direction on the necessary features and modifications, including a contract amendment for structural engineering to retrofit the former residential building to a public facilities building.
The draft plans previously provided include the Architectural, Mechanical and Electrical Plans (90% complete) and the Structural Plans (75% complete). The cost estimate including contingencies is approximately $1.4M. This cost does not include items such as tables, chairs and sofas. However, all shelving, work stations, and other appurtenant fixtures are included.
Total costs to date:
*Design Phase ~$100,000
*Estimated Construction costs ~$1.400,000
*Construction Management (CM) - $75,000
City Council wants to explore the costs for a new construction option. Ballpark costs are estimated at $400-1500/sf for commercial facilities (based on range of other new library construction in California). This would equate to an estimate range of $1,800,000 - $6,750,000 for an equivalent 4,500 sf facility. Differences in costs are due to a variety of factors, including time of construction, location of construction, building specific factors (architectural style, choice of building materials, finish), etc.
It should be noted that if the City Council chooses to build a new building on a vacant part of the property, the existing residence will still need to be structurally reinforced to allow the building to be used by the public. Such costs would be approximately $1,000,000+. A phased development could take place which would allow for the library to be moved into
Design & Budget 202 Dairyland Drive Page 2 February 23, 2023 the existing residence after the proposed improvements, and a subsequent building could then be designed and built to the City Council’s specifications. The residence could then be repurposed for other public uses.
FISCAL IMPACT
A budget amendment would be required to appropriate funds in the Capital Improvement fund in the FY 2022/2023 Capital Improvement Budget - specifically 092-221-74100, would be required.
RECOMMENDATION
That the City Council a) provide direction on improvement plans and construction and b) approve a budget amendment to the CIP Fund 092-221.
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 5
To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: February 23, 2023
Subject: Resolution No. 23-02 – “A Resolution of the City Council of the City of Buellton, California, Regarding Mid-Year Budget Amendments for FY 2022-23”
______________________________________________________________________________
BACKGROUND
The City’s Budget and Fiscal Policies call for a formal financial status report to the Council for every six-month period. The Mid-Year Review meets this requirement and allows the Council to develop an understanding of the City’s financial status at the middle of the fiscal year. Attachment 1 is a Budget Report for all funds through December 31, 2022. Staff reviews all budget line items and compares actual results against budgeted expectations on a monthly basis. At Mid-Year, staff conducts an analysis to determine if the original budget is still viable, or if adjustments will be necessary.
This report identifies budget adjustments that require Council action, and recommendation for supplemental budget adjustments.
General Fund Overview:
The current FY 2022/23 General Fund Budget reflects revenues over expenditures of $1,289,031. The actual revenue over expenditures at the end of the second quarter is - $310,713. The City has received about 42% of projected operating revenue. The actual General Fund expenditures including capital improvement project expenditures are about 50% of the budgeted amount. The tables on the following page summarize the actual revenues over expenditures versus budgeted amounts. The actual amounts presented in these table are preliminary and are subject to change after the end-of-year audit adjustments.
Resolution No. 23-02 Page 2 February 23, 2023
Table 1 shows almost all operating revenue meets or exceeds 50% of projected revenue at Mid-Year. Revenue from sales tax and property tax were budgeted conservatively and expected to meet or exceed budget projections. Sales tax revenue is recorded through November 2022. The December 2022 sales tax revenue will be received mid-February and is expected to exceed budget projections.
Transient Occupancy Tax (TOT) revenue is expected to exceed budget projections. TOT revenue was budgeted conservatively due to the uncertainty of the COVID-19 pandemic.
Fortunately, the City was able to recover previous year’s losses at a rapid pace and TOT revenue is expected to be exceed pre-pandemic levels. A budget amendment will be necessary to increase TOT revenue to reflect actual anticipated TOT based on the current TOT trend.
Table 2 shows that by the 50% of the fiscal year elapsed, General Fund expenditures are within budget appropriations. The following Departments are over 50% of the budget:
Non-Departmental, Library, and Recreation. The most significant expenditure in NonDepartmental includes the one-time UAL payoff to CalPERS in the amount of about $1.5 million. A budget amendment would be necessary for this expenditure that was previously authorized by City Council.
The City of Buellton contracts with the City of Goleta for Library services. The annual cost of providing library services is paid as a lump-sum in July causing the Library Department to nearly meet its budget at the end of the second quarter. The Library Department is expected to remain within budget at the end of the fiscal year. 001- General Fund Revenues FY 2022/23
Original Budget
FY 2022/23
Current Budget
FY 2022/23
YTD
%
Received
Proposed
Adjustments
FY 2022/23
Amended
Budget
Property Tax $ 1,772,358 $ 1,832,822 $ 1,031,300 56.27% $ - $ 1,832,822 Sales Tax $ 2,889,896 $ 3,100,000 $ 1,428,978 46.10% 350,000 $ $ 3,450,000 Franchise Fees $ 314,430 $ 330,000 $ 136,525 41.37% $ - $ 330,000 Transient Occupancy Tax $ 2,913,485 $ 3,600,000 $ 2,344,195 65.12% 400,000 $ $ 4,000,000 Fees and Permits $ 10,080 $ 10,080 $ 12,110 120.14% $ - $ 10,080 Fines and Penalties $ 7,800 $ 7,800 $ 4,378 56.12% $ - $ 7,800 Use of Money and Property $ 120,000 $ 126,000 $ 111,356 88.38% $ - $ 126,000 Revenue from Other Agencies $ 824,084 $ 845,872 $ 172,861 20.44% $ - $ 845,872 Charges for Current Services $ 142,790 $ 188,890 $ 65,282 34.56% $ - $ 188,890 Miscellaneous $ 8,950 $ 8,950 $ 7,456 83.30% $ - $ 8,950 Total Operating Revenue: $ 9,003,873 $ 10,050,414 $ 5,314,439 52.88% 750,000 $ $ 10,800,414 Use of Reserves for CIPs $ 1,392,264 $ 2,542,090 $ - 0.00% $ - $ 2,542,090 Total Source of Funding: $ 10,396,137 $ 12,592,504 $ 5,314,438 42.20% 750,000 $ $ 13,342,504 Table 1
Resolution No. 23-02 Page 3 February 23, 2023
The Recreation budgetary unit includes the City’s contribution towards Art and Culture projects. The City has allocated $54,069 towards Arts and Culture this year. As of the second quarter, the City has distributed $20,000 which is about 37 percent of the available funding for Arts and Culture.
Proposed General Budget Amendments
Staff is presenting the following additional operational recommendations for incorporation into the 2022-23 budget. Some of the proposed adjustments have been previously authorized by City Council. The total increase appropriations in the General Fund is $and a total increase in revenue projections of $for a net increase in fund balance of $.
General Government – Changes to Revenue Projections ($750,000) • Transient Occupancy Tax– 001-41035: $400,000 increase in revenue projection.
Current TOT revenue is at 65 percent of estimated revenue. The current TOT budgeted revenue is $3.6 million and has received about $2.34 million from July 2022 through December 2022. The TOT revenue was determined with the assumption that January 2023 through June 2023 TOT revenue will be similar to the prior year. • Sales Tax – 001-41025: $350,000 increase in revenue projections. The current estimated budget projections is $3.1 million. The actual sales tax revenue received the prior fiscal year was about $3.2 million. Due to the uncertainty of the continued growth in sales tax, a conservative amount was projected. According the most current projection from our sales tax consultant, a 7.6% growth from the prior year is expected.
Department
FY 2022/23
Original Budget
FY 2022/23
Current Budget
FY 2022/23
YTD
%
Expended
Proposed
Adjustments
FY 2022/23
Amended
Budget
401 - City Council $ 142,827 $ 159,793 $ 81,478 50.99% 2,000 $ $ 161,793 402 - City Manager $ 298,506 $ 316,323 $ 153,912 48.66% $ - $ 316,323 403 - City Clerk/Human Resources $ 137,459 $ 148,692 $ 67,486 45.39% $ - $ 148,692 404 - City Attorney $ 200,000 $ 200,000 $ 67,561 33.78% $ - $ 200,000 410 - Non-Departmental $ 1,148,251 $ 1,254,616 $ 2,014,015 160.53% 1,203,640 $ $ 2,458,256 420 - Finance $ 212,531 $ 216,760 $ 102,159 47.13% $ - $ 216,760 501 - Public Safety $ 2,859,337 $ 2,867,351 $ 1,332,093 46.46% (217,800) $ $ 2,649,551 510 - Library $ 198,379 $ 202,379 $ 198,124 97.90% $ - $ 202,379 511 - Recreation $ 629,503 $ 661,810 $ 348,141 52.60% $ - $ 661,810 550 - Public Works Street Lights $ 56,369 $ 56,369 $ 26,132 46.36% $ - $ 56,369 551 - Storm Water (Water Shed) $ 379,214 $ 286,100 $ 99,037 34.62% $ - $ 286,100 552 - Public Works - Parks $ 446,819 $ 569,725 $ 252,913 44.39% $ - $ 569,725 556 - Landscape Maintenance $ 170,325 $ 167,650 $ 75,689 45.15% $ - $ 167,650 558 - Public Works - General $ 751,575 $ 766,630 $ 316,685 41.31% $ - $ 766,630 565 - Planning $ 552,403 $ 842,065 $ 242,641 28.81% $ - $ 842,065 Total Operating Expenditures $ 8,183,498 $ 8,716,263 $ 5,378,067 61.70% 987,840 $ $ 9,704,103 Transfers to CIP Fund 092 $ 1,352,264 $ 2,587,210 $ 247,083 9.55% 28,000 $ $ 2,615,210 General Fund Total Expenditures: $ 9,535,762 $ 11,303,473 $ 5,625,151 49.76% 1,015,840 $ $ 12,319,313 Table 2
Resolution No. 23-02 Page 4 February 23, 2023
For a more conservative projection, the City is budgeting a 5% increase in sales tax revenue.
General Government – Changes to appropriations ($1,015,840) • City Council – 001-401-60710 Travel and Training: $4,000 appropriation increase to travel and training for new City Council members and increased cost of travel expenditures.
• City Council - 001-401-60900 Miscellaneous: $2,000 appropriation increase for the cost of printing City Council manuals and additional business cards and City of Buellton apparel.
• City Council - 001-401-72300 Computer Equipment: $4,000 decrease in appropriations to transfer savings into the travel and training budget line item. • Non-Departmental – 001-410-60800 CalPERS UAL: $1,198,140 appropriation increase for the General’s Fund portion of the additional discretionary payment (ADP) towards the CalPERS unfunded accrued liability (UAL) balance as of the June 30, 2021 measurement date. ADP was previously authorized by City Council on November 10, 2022.
• Non-Departmental – 001-410-72300: Computer Equipment: $5,500 appropriation increase for a new server at City Hall.
• Non-Departmental – 001-410-77000 Transfer out for Capital: $28,000 appropriation increase to the design cost for the renovation of the Willemsen House. City Council previously authorized expenditure on November 10, 2022. • Public Safety Police/Fire – 001-501-60800 Contract Services: $217,800 appropriation decrease to reflect the cost savings associated with the motor deputy position per contract with the Santa Barbara County Sheriff’s Department. Monthly savings is $21,780. Budget amendments assumes 10 months of savings as a conservative estimate, but the city may realize a full year of savings.
Wastewater Fund Overview
The Wastewater current budget reflects revenues over expenditures of $0 for FY 2022/23.
The actual revenue over expenditures at the end of the second quarter is -$236,609. The City has received about 53% of projected operating revenue. The actual Wastewater Fund operating expenditures are about 69% of the budgeted amount. The actual expenditures exclude depreciation expense as depreciation is calculated at the end of the fiscal year.
Table 3 summarizes the Wastewater Fund actual revenues over expenditures versus budgeted amounts. The actual amounts presented in these table are preliminary and are subject to change after the end-of-year audit adjustments.
Resolution No. 23-02 Page 5 February 23, 2023
The Wastewater Capital Fund records capital improvement projects and is funded through transfers from the Wastewater Fund. Through the end of December 31, 2022, the City has expended $127,799 of $550,000 budgeted for Wastewater Capital projects. In accordance with Generally Accepted Accounting Principles (GAAP), capital expenditures are not recorded as expenditures; rather, depreciation expense is recorded over each asset’s useful life. At year-end, the Wastewater Fund will transfer funds to the Capital Fund to cover capital expenditures.
Wastewater Budget Amendments
Wastewater Fund – Changes to Revenue Projections ($149,768) • Transfer from Reserves – 005-49652: $149,768 increase in transfer from reserves to cover increase in operational expenditures
Wastewater Fund – Changes to appropriations ($149,768)
• CalPERS UAL – 005-701-60905: $149,768 appropriation increase for the Wastewater’s portion of the additional discretionary payment (ADP) towards the CalPERS unfunded accrued liability (UAL) balance as of the June 30, 2021 measurement date. ADP was previously authorized by City Council on November 10, 2022.
005- Wastewater Fund
FY 2022/23
Original
Budget
FY 2022/23
Current
Budget
FY 2022/23
YTD
% of
Budget
Proposed
Adjustments
FY 2022/23
Amended
Budget
Revenues
Charges for Services $ 1,225,800 $ 1,225,800 $ 638,981 52.13% $ - $ 1,225,800 Interest Income $ 6,528 $ 3,200 $ 8,367 261.48% $ - $ 3,200 Other Revenue #DIV/0! $ - $ -
Total Operating Revenues $ 1,232,328 $ 1,229,000 $ 647,348 52.67% $ - $ 1,229,000 Other Funding Sources
Transfers from Reserves $ 1,079,230 $ 1,052,112 $ - 0.00% 149,768 $ $ 1,201,880 Total Sources of Funding: $ 2,311,558 $ 2,281,112 $ 647,348 28.38% 149,768 $ $ 2,430,880 Expenses
Employee Services $ 447,828 $ 459,606 $ 181,546 39.50% $ - $ 459,606 Operating $ 690,900 $ 826,978 $ 702,410 84.94% 149,768 $ $ 976,746 Depreciation $ 286,110 $ 286,110 $ - 0.00% $ - $ 286,110 Minor Capital $ - $ - #DIV/0! $ - $ -
Total Operating Expenditures $ 1,424,838 $ 1,572,694 $ 883,956 56.21% 149,768 $ $ 1,722,462 Transfers out for CIPs $ 886,720 $ 708,418 $ - 0.00% $ - $ 708,418 Total Expenses 2,311,558$ $ 2,281,112 $ 883,956 38.75% 149,768 $ $ 2,430,880 Net Surplus(Deficit) $ - $ - $ (236,608) $ - $ -
Table 3
Resolution No. 23-02 Page 6 February 23, 2023
Water Fund Overview
The Water Fund reflects revenues over expenditures of $0 for FY 2022/22. The actual revenue over expenditures at the end of the second quarter is $338,385. The City has received about 52% of projected operating revenue. The actual Water Fund operating expenditures are about 53% of the budgeted amount. The actual expenditures exclude depreciation expense as depreciation is calculated at the end of the fiscal year. Table 4 below summarizes the Water Fund actual revenues over expenditures versus budgeted amounts. The actual amounts presented in these table are preliminary and are subject to change after the end-of-year audit adjustments.
The Water Capital Fund records capital improvement projects and is funded through transfers from the Wastewater Fund. Through the end of December 31, 2022, the City has expended $293,176 budgeted of $500,000 for Waster Capital projects. In accordance with Generally Accepted Accounting Principles (GAAP), capital expenditures are not recorded as expenditures; rather, depreciation expense is recorded over each asset’s useful life. At year-end, the Waster Fund will transfer funds to the Capital Fund to cover capital expenditures
020- Water Fund
FY 2022/23
Original
Budget
FY 2022/23
Current
Budget
FY 2022/23
YTD
% of
Budget
Proposed
Adjustments
FY 2022/23
Amended
Budget
Revenues
Charges for Services $ 2,694,128 $ 2,694,128 $ 1,392,174 51.67% $ - $ 2,694,128 Interest Income $ 10,200 $ 7,200 $ 21,343 296.43% $ - $ 7,200 Other Revenue $ - $ - $ 186 #DIV/0! $ - $ -
Total Operating Revenues $ 2,704,328 $ 2,701,328 $ 1,413,703 52.33% $ - $ 2,701,328 Other Funding Sources
Transfers from Reserves $ 302,952 $ 239,695 $ - 0.00% 149,768 $ $ 389,463 Total Sources of Funding: $ 3,007,280 $ 2,941,023 $ 1,413,703 48.07% 149,768 $ $ 3,090,791 Expenses
Employee Services $ 332,589 $ 340,333 $ 184,529 54.22% $ - $ 340,333 Operating $ 1,998,064 $ 1,662,920 $ 883,701 53.14% 149,768 $ $ 1,812,688 Depreciation $ 228,888 $ 228,888 $ - 0.00% $ - $ 228,888 Minor Capital $ 10,000 $ 10,000 $ 7,087 70.87% $ - $ 10,000 Total Operating Expenditures $ 2,569,541 $ 2,242,141 $ 1,075,317 47.96% 149,768 $ $ 2,391,909 Transfers out for CIPs $ 437,740 $ 698,882 0.00% $ - $ 698,882 Total Expenses $ 3,007,280 2,941,023$ $ 1,075,317 36.56% 149,768 $ $ 3,090,791 Net Surplus(Deficit) $ - $ - $ 338,385 $ - $ -
Table 4
Resolution No. 23-02 Page 7 February 23, 2023
Water Fund – Changes to Revenue Projections ($149,768)
• Transfer from Reserves – 020-49661: $149,768 increase in transfer from reserves to cover increase in operational expenditures
Waster Fund – Changes to appropriations ($149,768)
• CalPERS UAL – 020-601-60905: $149,768 appropriation increase for the Water’s portion of the additional discretionary payment (ADP) towards the CalPERS unfunded accrued liability (UAL) balance as of the June 30, 2021 measurement date. ADP was previously authorized by City Council on November 10, 2022.
Special Revenue Funds
Special Revenue Funds have restrictions associated to their usage. Special Revenue is received by the State of California and County of Santa Barbara. Capital Improvement Projects are the major category for expenditures. Special Funds include Housing, Traffic Mitigation, Gas Tax, Local Transportation (Transportation Development Act), Transportation Planning and Measure A. A new Special Revenue Fund was added to include monies received from the American Rescue Plan Act (ARPA). Expenditures associated with ARPA funds will be discussed at a later City Council meeting. All revenue and expenditures in the Special Revenue Funds are expected to be within budget by the end of the fiscal year. Table 5 below illustrates the current budget to actuals of each Special Revenue Fund.
Special Revenue Funds FY 2022/23
Original Budget
FY 2022/23
Current Budget
FY 2022/23
YTD % of Budget
Proposed
Adjustments
FY 2022/23
Amended
Budget
Revenue:
023 - Housing Fund $ 1,245 $ 3,000 $ 2,222 74.07% $ - $ 3,000 024 - Traffic Mitigation Fund $ 84 $ 60 $ 152 252.92% $ - $ 60 025 - Gas Tax Fund $ 397,000 $ 388,277 $ 121,554 31.31% $ - $ 388,277 027 - Local Transportation Fund $ 123,500 $ 147,000 $ 100,851 68.61% $ - $ 147,000 029 - Transportation Planning $ 51,065 $ 45,000 $ 131 0.29% $ - $ 45,000 031 - Measure A $ 409,911 $ 963,085 $ 203,708 21.15% $ - $ 963,085 032 - American Rescue Plan Act $ - $ 611,003 $ 615,355 100.71% Special Revenue Funding Total: $ 982,805 $ 2,157,425 $ 1,043,972 48.39% $ - $ 2,157,425 Expenditures:
023 - Housing Fund $ 3,000 $ 3,000 $ - 0.00% $ - $ 3,000 024 - Traffic Mitigation Fund $ - $ - $ - 0.00% $ - $ - 025 - Gas Tax Fund $ 397,000 $ 388,277 $ 91,384 0.00% $ - $ 388,277 027 - Local Transportation Fund $ 123,500 $ 147,000 $ 10,000 0.00% $ 147,000 029 - Transportation Planning $ 45,000 $ 45,000 $ 3,250 7.22% $ 45,000 031 - Measure A $ 400,736 $ 963,085 $ 476,411 49.47% $ - $ 963,085 032 - American Rescue Plan Act $ - $ 300,000 $ - 0.00% $ - $ 300,000 Special Revenue Expenditures Total: $ 969,236 $ 1,846,362 $ 581,045 31.47% $ - $ 1,846,362 Net Surplus(Defici): $ 13,569 $ 311,063 $ 462,927 $ - $ 311,063 Table 5
Resolution No. 23-02 Page 8 February 23, 2023
Capital Improvement Fund
The Capital Improvement Project (CIP) Fund is funded from the General Fund, Wastewater and Wastewater Capital Funds, Water and Water Capital Funds, Gas Tax Fund, Local Transportation Fund, Measure A and ARPA funds. The current CIP budget is $5,412,412.
Capital Improvement Project Budget – Changes to appropriations ($28,000), Changes to revenue projection ($28,000)
• 092-221-70005 Design and Permitting-: $28,000 increase in appropriation for architectural services and design for the renovation of the Willemsen House. • 092-49727 Transfer from General Fund–: $28,000 increase in projected transfer from the General Fund to cover the increases mentioned above. 5-Year General Fund Forecast
Attachment 2 is a Five Year Forecast that serves as a planning tool. It is used to assess the how current revenue and expenditure trend may affect future cash flows. The General Fund operating expenditures assume a 2% increase year over year. The General Fund assumes a 1% sales tax revenue and transient occupancy tax revenue increase in the upcoming years.
The projected CalPERS Unfunded Liability contribution is based on the Annual Valuation Report as of June 30, 2021. The 5-Year forecast also includes debt service payments to repay the capital lease proceeds used to fund the ENGIE Energy Project.
FISCAL IMPACT
The proposed General Fund budget amendments increases appropriations by $1,015,840.
There is an existing surplus from the increase of $750,000 in revenue projections that will be used to offset the increase is general expenditures.
The proposed amendments to the Wastewater Fund increases appropriations by $149,768 offset with a transfer from reserves of $149,768, and results in a net change of $0.
The proposed amendments to the Water Fund increases appropriations by $149,768 offset with a transfer from reserves of $149,768, and results in a net change of $0.
The proposed Capital Improvement Budget increases appropriation by $28,000. The appropriation is offset by a $28,000 transfer-in from the General Fund, and results in a net change of $0.
RECOMMENDATION
That the City Council consider adoption of Resolution No. 23-02 - “A Resolution of the City Council of the City of Buellton, California, Regarding Mid-Year Budget Amendments for FY 2022-23”
Resolution No. 23-02 Page 9 February 23, 2023
ATTACHMENTS
Resolution No. 23-02 (Exhibit A)
Attachment 1 – Budget Report as of December 31, 2022
Attachment 2 – 5-Year Forecast
RESOLUTION NO. 23-02
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF BUELLTON, CALIFORNIA, REGARDING
MID-YEAR BUDGET AMENDMENTS FOR FY 2022-23
WHEREAS, the City Council adopted the Biennial Fiscal Year 2021-22 and 2022-23 Budget on June 10,2021; and
WHEREAS, it was necessary to make amendments to the Biennial Fiscal Year 2022-23 Budget as part of the Mid-Cycle Review on June 9, 2022; and WHEREAS, it was necessary to make further amendments to Biennial Fiscal Year 2022- 23 as part of the First Quarter Budget Review on October 27, 2022; and WHEREAS, it is necessary to make further amendments to Biennial Fiscal Year 2022-23 as part of the Mid-Year Budget Review.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Buellton as follows:
That proposed budget amendments on the attached Exhibit A for the Fiscal Year 2022-23 are approved.
The proposed operational changes are intended to maximize operational efficiencies and enhance service delivery. The proposed amendments to the General Fund increases appropriation in the amount of $1,015,840 and increases revenue projections by $750,000.There is an existing operating surplus that will be used to offset the increase in General Fund expenditures.
The proposed amendments to the Wastewater Fund increases appropriations by $149,768 offset with a transfer from reserves and results in a net change of $0.
The proposed amendments to the Water Fund increases appropriations by $149,768 offset with a transfer from reserves and results in a net change of $0.
The proposed Capital Improvement Budget increases appropriation by $28,000. The appropriation is offset by a $28,000 transfer-in from the General Fund.
PASSED, APPROVED and ADOPTED this 23rd day of February, 2023 ____________________________
Dave King
Mayor
ATTEST:
___________________________
Linda Reid
City Clerk
February 23, 2023
Exhibit A FY 2022-23 Second Quarter
Budget Amendments
City of Buellton
Fiscal Year 2022-23 Budget Amendments - Second Quarter
Fund Revenue Expenditures
Surplus
(Deficit)
001- General $ 13,342,504 $ 12,319,313 $ 1,023,191
005- Wastewater $ 2,430,880 $ 2,430,880 $ -
006- Wastewater Capital $ 586,720 $ 586,720 $ -
020- Water $ 3,090,791 $ 3,090,791 $ -
021- Water Capital $ 537,740 $ 537,740 $ -
023- Housing $ 3,000 $ 3,000 $ -
024 - Traffic Mitigation $ 60 $ - $ 60
025- Gas Tax $ 388,277 $ 388,277 $ -
027- Local Transportation $ 147,000 $ 147,000 $ -
029- Transportation Planning $ 45,000 $ 45,000 $ -
031- Measure A $ 963,085 $ 963,085 $ -
032 - ARPA Funding $ 611,003 $ 300,000 $ 311,003
092 - Capital Project $ 5,440,412 $ 5,440,412 $ -
Total $ 27,586,472 $ 26,252,218 $ 1,334,254
Fund Balance Analysis
BUDGET AT A GLANCE
(WITH PROPOSED BUDGET AMENDMENTS)
February 23, 2023
Previous Related Resolutions:
Resolution No. 22-31
"A Resolution of the City Council of the City of Buellton, California, for the Purpose of Budget Amendments for
Operational Changes Related to Fiscal Year FY 2022-23
Through the First Quarter Ending September 30, 2022"
Resolution No. 22-22
"A Resolution of the City Council of the City of Buellton, California, for the Purpose of Mid-Cycle Budget Amendments Related to Fiscal Year 2022-23"
Resolution No. 21- 10
"A Resolution of the City Council of the City of Buellton, California, Adopting the Biennial Fiscal Year 2021-22 and 2022-23 Budget"
Budget Amendment Summary:
The proposed operational changes are intended to maximize operational efficiencies and enhance service delivery. The proposedamendments to the General Fund increases appropriation in the amount of $1,015,840 and increases revenue projections by $750,000.There is an existing operating surplus that will be used to offset the increase in General Fund expenditures.
The proposed amendments to the Wastewater Fund increases appropriations by $149,768 offset with a transfer from reserves and results in a net change of $0.
The proposed amendments to the Water Fund increases appropriations by $149,768 offset with a transfer from reserves and results in a net change of $0.
The proposed Capital Improvement Budget increases appropriation by $28,000. The appropriation is offset by a $28,000 transfer-in from the General Fund.
Fund
Beginning Fund
Balance
Operating
Revenue
Operating
Expenditures Transfers In Transfers Out
Use of
Reserve Ending Balance
001- General $ 11,988,243 $ 10,800,414 $ 9,704,103 $ - $ 2,615,210 $ 2,542,090 $ 10,469,344 $ (1,518,899) 005- Wastewater $ 3,249,007 $ 1,229,000 $ 1,722,462 $ - $ 708,418 $ 1,201,880 $ 2,047,127 $ (1,201,880) 006- Wastewater Capital $ 207,540 $ - $ 36,720 $ 586,720 $ 550,000 $ - $ 207,540 $ - 020- Water $ 7,465,657 $ 2,701,328 $ 2,391,909 $ - $ 698,882 $ 389,463 $ 7,076,194 $ (389,463) 021- Water Capital $ 367,066 $ - $ 37,740 $ 537,740 $ 500,000 $ - $ 367,066 $ - 023- Housing $ 489,912 $ 3,000 $ 3,000 $ - $ - $ - $ 489,912 $ - 024 - Traffic Mitigation $ 36,165 $ 60 $ - $ - $ - $ - $ 36,225 $ 60 025- Gas Tax $ 409,187 $ 326,054 $ 112,000 $ - $ 276,277 $ 62,223 $ 346,964 $ (62,223) 027- Local Transportation $ 286,712 $ 40,000 $ 87,000 $ 107,000 $ 60,000 $ - $ 286,712 $ - 029- Transportation
Planning $ (103,254) $ 40,065 $ 45,000 $ 4,935 $ - $ (103,254) $ - 031- Measure A $ 885,648 $ 462,804 $ 97,000 -$ 866,085 $ $ 500,281 $ 385,367 $ (500,281) 032 - ARPA Funding $ (2,261) $ 611,003 -$ -$ 300,000 $ $ 308,742 $ 311,003 092- CIP $ - -$ 5,440,412 $ $ 5,440,412 $ - -$
Total $ 25,279,623 $ 16,213,728 $ 19,677,346 $ 6,676,807 $ 6,574,872 $ 4,695,937 $ 21,917,940 $ (3,361,683)
February 23, 2023
Exhibit A FY 2022-23 Second Quarter
Budget Amendments
City of Buellton Fiscal Year 2022-23 Operating Budget Amendments Schedule of Revenues for FY 2022-23: 2nd Quarter Operating Budget Amendments Fund
Original
Budget Current Budget
Proposed
Amendments
Amended
Budget % Change % of Budget
001- General 10,396,137 12,592,504 750,000 13,342,504 5.96% 60.25% 005- Wastewater 2,311,558 2,281,112 149,768 2,430,880 6.57% 10.98% 006- Wastewater Capital 886,720 586,720 - 586,720 0.00% 2.65% 020- Water 3,007,280 2,941,023 149,768 3,090,791 5.09% 13.96% 021- Water Capital 437,740 537,740 - 537,740 0.00% 2.43% 023- Housing 1,245 3,000 - 3,000 0.00% 0.01%
024 - Traffic Mitigation 84 60 - 60 0.00% 0.00%
025- Gas Tax 397,000 388,277 - 388,277 0.00% 1.75%
027- Local Transportation 123,500 147,000 - 147,000 0.00% 0.66% 029- Transportation Planning 51,065 45,000 - 45,000 0.00% 0.20% 031- Measure A 401,911 963,085 - 963,085 0.00% 4.35%
032 - ARPA Funding - 611,003 - 611,003 0.00% 2.76%
Total 18,014,240 21,096,524 1,049,536 22,146,060 4.97% 100.00% By Fund Type
General Fund 10,396,137 12,592,504 750,000 13,342,504 5.96% 60.25% Enterprise Fund 6,643,298 6,346,595 299,536 6,646,131 4.72% 30.01% Special Revenue Funds 974,805 2,157,425 - 2,157,425 0.00% 9.74% Total: 18,014,240 21,096,524 1,049,536 22,146,060 4.97% 100.00% FY 2022-23 Second Quarter Budget Amendments
Fund Budget Action
Adjustment
Amount Council Action
General $ 400,000
General $ 350,000
Wastewater $ 149,768
Water $ 149,768
Budget Amendments by Account Number
Account Number Budget Item Current Budget
With Proposed
Amendment $ Change % Change
001-41035 Transient Occupancy Tax $ 3,600,000 $ 4,000,000 $ 400,000 11.11% 001-41025 $ 3,100,000 $ 3,450,000 $ 350,000 11.29%
Amendment Total: $ 750,000
Budget Amendments by Funding Source Type
Fund Current Budget
With Proposed
Amendment $ Change % Change
General Fund $ 10,050,414 $ 10,800,414 $ 750,000 7.46%
Sales Tax
Operating Revenue
Increase transient occupancy tax revenue projection. To be taken on February 23, 2023 Increase in transfer from Wastewater reserve to cover increase in expenditure appropriations. To be taken on February 23, 2023 Increase in transfer from Water reserve to cover increase in expenditure appropriations.
Increase sales tax revenue projections . To be taken on February 23, 2023 To be taken on February 23, 2023
February 23, 2023
Exhibit A FY 2022-23 Second Quarter
Budget Amendments
City of Buellton Fiscal Year 2022-23 Operating Budget Amendments Schedule of Expenditures for FY 2022-23: 2nd Quarter Budget Amendments Fund Original Budget Current Budget
Proposed
Amendments Amended Budget % Change % of Budget
001- General 9,535,762 11,303,473 1,015,840 12,319,313 10.65% 59.19% 005- Wastewater 2,311,558 2,281,112 149,768 2,430,880 6.48% 11.68% 006- Wastewater Capital 886,720 586,720 - 586,720 0.00% 2.82% 020- Water 3,007,281 2,941,023 149,768 3,090,791 4.98% 14.85% 021- Water Capital 437,740 537,740 - 537,740 0.00% 2.58% 023- Housing 3,000 3,000 - 3,000 0.00% 0.01%
024 - Traffic Mitigation - - - - 0.00% 0.00%
025- Gas Tax 397,000 388,277 - 388,277 0.00% 1.87%
027- Local Transportation 123,500 147,000 - 147,000 0.00% 0.71% 029- Transportation
Planning 45,000 45,000 - 45,000 0.00% 0.22%
031- Measure A 400,736 963,085 - 963,085 0.00% 4.63%
032- ARPA Funding - 300,000 - 300,000 0.00% 1.44%
Total 17,148,297 19,496,430 1,315,376 20,811,806 7.67% 100.00% By Fund Type
General Fund 9,535,762 11,303,473 1,015,840 12,319,313 10.65% 59.19% Enterprise Fund 6,643,299 6,346,595 299,536 6,646,131 4.51% 31.93% Special Revenue Funds 969,236 1,846,362 - 1,846,362 0.00% 8.87% Total: 17,148,297 19,496,430 1,315,376 20,811,806 7.67% 100.00% FY 2022-23 Second Quarter Budget Amendments
Fund Budget Action
Adjustment
Amount
General $ 28,000
General $ 1,198,140
General $ 4,000
General $ (4,000)
General $ 2,000
General $ (217,800)
General $ 5,500
Wastewater $ 149,768
Water $ 149,768
Council Action
Increase appropriation to payoff the City's Pension Unfunded Accrued Liability (UAL) as of the June 30, 2021 measurement date. Water Portion.
City Council authorized expenditure on
November 10, 2022
Increase appropriation to payoff the City's Pension Unfunded Accrued Liability (UAL) as of the June 30, 2021 measurement date. General Fund portion.
City Council authorized expenditure on
November 10, 2022
Increase appropriation for the design cost for the renovation of the Willemsen house.
City Council authorized expenditure on
November 10, 2022
To be taken on February 23, 2023
Reduce appropriation to reflect cost savings associated with the vacant motor deputy position per contract with Santa Barbara County Sheriff's Department. (10- month)
Increase appropriation to payoff the City's Pension Unfunded Accrued Liability (UAL) as of the June 30, 2021 measurement date. Wastewater Portion.
City Council authorized expenditure on
November 10, 2022
Increase appropriation for Travel and Training for City Council. To be taken on February 23, 2023 Decrease appropriation for Computer Equipment for City Council. To be taken on February 23, 2023 Increase appropriation to City Council miscellaneous expense for the printing of the City Council manual, and apparel with City of Buellton logo. To be taken on February 23, 2023 Increase appropriation for acquisition of new server at City Hall To be taken on February 23, 2023
February 23, 2023
Exhibit A FY 2022-23 Second Quarter
Budget Amendments
Budget Amendments by Account Number
Account Budget Item Department Current Budget
With Proposed
Amendment $ Change % Change
001-401-60710 Travel and Training City Council 10,200 14,200 4,000 39.22% 001-401-60900 Miscellaneous City Council 1,591 3,591 2,000 125.71% 001-401-72300 Computer Equipment City Council 4,000 - (4,000) -100.00% 001-410-60905 CalPERS UAL Non-Departmental 238,385 1,436,525 1,198,140 502.61% 001-410-72300 Computer Equipment Non-Departmental - 5,500 5,500 #DIV/0! 001-410-77000 Transfer out for Capital Non-Departmental 2,587,210 2,615,210 28,000 1.08% 001-501-60800 Contract Services Police/Fire 2,610,198 2,392,398 (217,800) -8.34% 005-701-60905 CalPERS UAL Wastewater 29,800 179,568 149,768 502.58% 020-601-60905 CalPERS UAL Water 29,800 179,568 149,768 502.58% Amendment Total: $ 1,315,376
Department Summary
Fund Department Current Budget
With Proposed
Amendment $ Change % Change
General City Council 159,793 2,000 1.25%
General Non-Departmental 3,841,826 1,231,640 32.06%
General Public Safety- Police/Fire 2,867,351 (217,800) -7.60% Wastewater Wastewater 2,281,112 149,768 6.57%
Water Water 2,941,023 149,768 5.09%
#DIV/0!
#DIV/0!
Amendment Total: $ 1,315,376
February 23, 2023
Exhibit A FY 2022-23 Second Quarter
Budget Amendments
City of Buellton Fiscal Year 2022-23 Capital Improvement Budget Amendments Project Number PROJECT DESCRIPTION
FY 2022-23 Original
Budget
FY 2022-23 Current
Budget
FY 2022-23
Additions/
(Deletions)
FY 2022-23
Proposed
Amended Total % Change
092-102 Storm Drain Outfall Repairs & Re-Establishment 40,000 40,000 - 40,000 0.00% 092-205 City Hall Repair (Roof) - 50,000 - 50,000 0.00% 092-207 Santa Ynez River Trail 75,000 50,000 - 50,000 0.00% 092-212 The Avenue Median 3 Improvements 125,000 125,000 - 125,000 0.00% 092-214 City Hall Emergency Generator/Electrical Replacement - 40,000 - 40,000 0.00% 092-217 River View Park Basketball Court Resurfacing - 80,000 - 80,000 0.00% 092-219 ENGIE Energy Project - 45,120 - 45,120 0.00%
092-220 Willemsen Parking Lot - 1,200,000 - 1,200,000 0.00% 092-221 Willemsen House Renovation - 110,000 28,000 138,000 0.00% 092-307 McMurray Road Widening/ TS Improvements 400,000 579,452 - 579,452 0.00% 092-308 North Avenue of Flags Park & Ride 50,000 50,000 - 50,000 0.00% 092-320 Road Maintenance (21/22) - 660,000 - 660,000 0.00% 092-321 Road Maintenance (22/23) 1,300,000 700,000 - 700,000 0.00% 092-401 Misc. River View Park Improvements 50,000 50,000 - 50,000 0.00% 092-603 WTP Facilities Improvement 150,000 150,000 - 150,000 0.00% 092-605 Water Treatment Plant - 100,000 - 100,000 0.00% 092-607 Water Meter Upgrades 100,000 100,000 100,000
092-609 Supplemental Well/WTP Feasibility 50,000 50,000 - 50,000 0.00% 092-610 Water Distribution System Improvements 100,000 100,000 - 100,000 0.00% 092-612 ENGIE Energy Project - 161,142 - 161,142
092-613 Reservoir No. 2 Reroof - - - -
092-704 Sewer Line Replacement 250,000 250,000 - 250,000 0.00% 092-706 WWTP Facilities Improvements 300,000 300,000 - 300,000 0.00% 092-710 Plant Power Reliability 300,000 300,000 - 300,000 0.00% 092-711 ENGIE Energy Project - 121,698 - 121,698 0.00%
Total Capital Improvement Budget: 3,290,000 5,412,412 28,000 5,440,412 - Fund Account Description FY 2022-23 Original
Budget
FY 2022-23 Current
Budget
FY 2022-23
Additions/
(Deletions)
FY 2022-23
Proposed
Amended Total
% Change
001 092-49726 Transfer from General Fund 1,392,264 2,627,210 28,000 2,655,210 1% 005 092-49729 Transfer from Sewer Fund 850,000 671,698 - 671,698 0% 020 092-49732 Transfer from Water Fund 400,000 661,142 - 661,142 0% 025 092-49726 Transfer from Gas Tax Fund 300,000 276,277 - 276,277 0% 027 092-49733 Transfer from Local Transportation Fund 10,000 10,000 - 10,000 0% 031 092-49728 Transfer from Measure A 337,736 866,085 - 866,085 0% 032 092-49734 Transfer from American Relief Plan Act - 300,000 - 300,000 0% Total Funding Sources: 3,290,000 5,412,412 28,000 5,440,412 1% Funding Source Budget Action Project No.
Adjustment
Amount Council Action
General 092-221 $ 28,000
Funding Sources
FY 2022-23 1st Quarter CIP Budget Amendment Requests
City Council authorized expenditure on
November 10, 2022
Increase appropriation for the design cost for the renovation of the Willemsen house.
February 23, 2023
Exhibit A FY 2022-23 Second Quarter
Budget Amendments
Budget Amendments by Account Number
Account Budget Item Type Current Budget
With Proposed
Amendment $ Change % Change
092-49727 Transfer from General Fund Transfer In (2,542,090) (2,570,090) (28,000) 1.10% 092-221-70005 Design and Permitting Expenditure 110,000 138,000 28,000 25.45%
Percent
Used
-765,397.90 55.54%
6,875.89 112.91%
-6,069.50 14.01%
-193,475.27 41.37%
-1,671,022.02 46.10%
-1,255,805.44 65.12%
-36,930.66 27.43%
-3,921,824.90 55.75%
-180.00 83.33%
1,430.00 115.89%
780.00 #DIV/0!
2,030.00 120.14%
-4,080.00 0.00%
-584,895.00 0.00%
-24,724.07 84.15%
-5,000.00 0.00%
-618,699.07 17.50%
-122,105.29 30.23%
203.80 104.08%
-1,572.00 55.09%
340.00 108.85%
-475.00 69.35%
-123,608.49 34.56%
-1,494.27 83.30%
-1,494.27 83.30%
-21.22 92.93%
-4,201.69 43.98%
799.98 #DIV/0!
-3,422.93 56.12%
30,519.86 #DIV/0!
-45,164.00 64.16%
-14,644.14 88.38%
-54,312.25 43.36%
-2,542,090.00 0.00%
-2,596,402.25 1.58%
-7,278,066.05 42.20%
001-44040 Transfer from Reserves 1,392,264.00 2,542,090.00 0.00 Category: 495 - Client Review Total: 1,488,161.00 2,637,987.00 41,584.75 Revenue Total: 10,396,137.00 12,592,504.00 5,314,437.95 2/15/2023 12:38:02 PM Page 1 of 24
Category: 490 - Use of Monies & Properties
001-44105 Interest 35,000.00 0.00 30,519.86
001-49010 Rent 85,000.00 126,000.00 80,836.00
Category: 490 - Use of Monies & Properties Total: 120,000.00 126,000.00 111,355.86 Category: 495 - Client Review
001-44035 Cost Reimbursement 95,897.00 95,897.00 41,584.75 Category: 450 - Fines & Penalties
001-45005 Criminal Fines & Penalties 300.00 300.00 278.78 001-45010 Fines & Fees 7,500.00 7,500.00 3,298.31
001-49532 Code Enforcement Fines 0.00 0.00 799.98
Category: 450 - Fines & Penalties Total: 7,800.00 7,800.00 4,377.07 001-44025 Event Application Fee/Temp Use 1,550.00 1,550.00 1,075.00 Category: 440 - Charges for Current Services Total: 142,790.00 188,890.00 65,281.51 Category: 442 - Misc
001-44250 Miscellaneous 8,950.00 8,950.00 7,455.73
Category: 442 - Misc Total: 8,950.00 8,950.00 7,455.73
Category: 440 - Charges for Current Services
001-44005 Buellton Recreation Program 122,400.00 175,000.00 52,894.71 001-44010 Recreation Program 50/50 5,000.00 5,000.00 5,203.80 001-44015 Buellton Rec Program Trips 10,000.00 3,500.00 1,928.00 001-44020 Park Reservation Fees 3,840.00 3,840.00 4,180.00 001-43010 MV License Fee Compensation 563,107.00 584,895.00 0.00 001-43015 COPS grant 156,000.00 156,000.00 131,275.93
001-43040 Beverage Container Grant 5,000.00 5,000.00 0.00 Category: 430 - Revenues From Other Agencies Total: 728,187.00 749,975.00 131,275.93 001-42015 Small Permits 9,000.00 9,000.00 10,430.00
001-49632 Time Extension Fees 0.00 0.00 780.00
Category: 420 - Fees & Permits Total: 10,080.00 10,080.00 12,110.00 Category: 430 - Revenues From Other Agencies
001-43005 Motor Vehicle in Lieu Tax 4,080.00 4,080.00 0.00 001-41035 Transient Occupancy Tax 2,913,485.00 3,600,000.00 2,344,194.56 001-41040 Property Transfer Tax 50,088.00 50,888.00 13,957.34 Category: 410 - Taxes Total: 7,890,169.00 8,862,822.00 4,940,997.10 Category: 420 - Fees & Permits
001-42010 Zoning Clearance 1,080.00 1,080.00 900.00
001-41010 Property Taxes - Unsecured 63,373.00 53,246.00 60,121.89 001-41015 Homeowners Exemptions 7,058.00 7,058.00 988.50 001-41020 Franchise Fees 314,430.00 330,000.00 136,524.73 001-41025 Sales Tax 2,889,896.00 3,100,000.00 1,428,977.98 Budget Report
City of Buellton, CA Account Summary
For Fiscal: 2022-23 Period Ending: 12/31/2022
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Fund: 001 - General Fund
Revenue
Category: 410 - Taxes
001-41005 Property Taxes - Secured 1,651,839.00 1,721,630.00 956,232.10
Percent
Used
28,479.92 50.25%
19,080.00 38.37%
2,625.00 43.55%
677.21 49.61%
780.00 0.00%
10,634.47 34.48%
109.27 96.92%
9,497.35 32.82%
1,766.44 47.66%
22.61 43.48%
73,672.27 44.32%
1,568.42 74.37%
602.17 80.32%
-1,705.69 116.72%
-1,687.63 206.07%
440.32 13.66%
1,424.70 28.77%
642.29 97.26%
4,000.00 0.00%
4,000.00 0.00%
78,314.56 50.99%
111,410.31 47.52%
1,830.00 51.43%
2,680.00 44.17%
1,478.55 52.00%
226.00 0.00%
21,517.18 46.73%
263.50 96.71%
13,852.58 42.05%
6,892.39 47.08%
54.76 45.24%
160,205.27 48.26%
100.00 0.00%
1,350.01 55.74%
372.13 87.80%
383.52 23.30%
2,205.66 67.08%
162,410.93 48.66%
41,659.64 51.49%
5,976.25 40.24%
987.28 50.86%
173.93 25.99%
8,035.34 48.83%
45.07 98.76%
5,189.80 35.76%
001-403-50410 Employer Paid DCP 4,923.00 5,063.00 2,472.48 2,590.52 48.83% 2/15/2023 12:38:02 PM Page 2 of 24
001-403-50130 UI & Employee Training Tax 173.00 235.00 61.07 001-403-50200 PERS Retirement 15,259.00 15,704.00 7,668.66 001-403-50300 Workers Compensation 2,697.00 3,646.00 3,600.93 001-403-50400 Medical Benefit 6,667.00 8,079.00 2,889.20 Department: 403 - CITY CLERK
Category: 500 - Employee Services
001-403-50000 Salaries 83,514.00 85,875.00 44,215.36
001-403-50030 Hourly Employee 5,000.00 10,000.00 4,023.75 001-403-50120 Employer SS/MC 1,253.00 2,009.00 1,021.72 001-402-60710 Travel & Training 3,060.00 3,050.00 2,677.87 001-402-60900 Miscellaneous 510.00 500.00 116.48
Category: 600 - Operating & Maintenance Total: 6,715.00 6,700.00 4,494.34 Department: 402 - CITY MANAGER Total: 298,506.00 316,323.00 153,912.07 001-402-50500 Group Life Ins Benefit 108.00 100.00 45.24 Category: 500 - Employee Services Total: 291,791.00 309,623.00 149,417.73 Category: 600 - Operating & Maintenance
001-402-60210 Computer Maintenance &Software 102.00 100.00 0.00 001-402-60650 Membership & Publications 3,043.00 3,050.00 1,699.99 001-402-50200 PERS Retirement 38,812.00 40,395.00 18,877.82 001-402-50300 Workers Compensation 6,632.00 8,014.00 7,750.50 001-402-50400 Medical Benefit 20,952.00 23,905.00 10,052.42 001-402-50410 Employer Paid DCP 12,618.00 13,024.00 6,131.61 001-402-50015 Assistant City Manager Pay 3,927.00 3,768.00 1,938.00 001-402-50025 Car Allowance 4,800.00 4,800.00 2,120.00
001-402-50120 Employer SS/MC 3,080.00 3,080.00 1,601.45 001-402-50130 UI & Employee Training Tax 344.00 226.00 0.00 Category: 700 - Capital
001-401-72300 Computer Equipment 0.00 4,000.00 0.00
Category: 700 - Capital Total: 0.00 4,000.00 0.00
Department: 401 - CITY COUNCIL Total: 142,827.00 159,793.00 81,478.44 Department: 402 - CITY MANAGER
Category: 500 - Employee Services
001-402-50000 Salaries 200,518.00 212,311.00 100,900.69 001-401-60900 Miscellaneous 1,591.00 1,591.00 3,278.63
001-401-61130 Office Supplies 510.00 510.00 69.68
001-401-67705 Telephone 0.00 2,000.00 575.30
Category: 600 - Operating & Maintenance Total: 21,481.00 23,481.00 22,838.71 Category: 500 - Employee Services Total: 121,346.00 132,312.00 58,639.73 Category: 600 - Operating & Maintenance
001-401-60013 Election Expense 6,120.00 6,120.00 4,551.58 001-401-60210 Computer Maintenance &Software 3,060.00 3,060.00 2,457.83 001-401-60710 Travel & Training 10,200.00 10,200.00 11,905.69 001-401-50300 Workers Compensation 2,835.00 3,544.00 3,434.73 001-401-50400 Medical Benefit 12,970.00 14,138.00 4,640.65 001-401-50410 Employer Paid DCP 3,282.00 3,375.00 1,608.56 001-401-50500 Group Life Ins Benefit 41.00 40.00 17.39
001-401-50025 Council Car Allowance 4,500.00 4,650.00 2,025.00 001-401-50120 Employer SS/MC 1,310.00 1,344.00 666.79
001-401-50130 UI & Employee Training Tax 1,382.00 780.00 0.00 001-401-50200 PERS Retirement 12,950.00 16,231.00 5,596.53 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Expense
Department: 401 - CITY COUNCIL
Category: 500 - Employee Services
001-401-50000 Salaries 55,676.00 57,250.00 28,770.08
001-401-50020 Council Salaries 26,400.00 30,960.00 11,880.00 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022
Percent
Used
33.19 44.68%
64,691.02 50.49%
3,121.00 0.00%
5,067.00 0.65%
510.00 0.00%
3,222.35 11.50%
225.00 62.50%
3,060.00 0.00%
255.00 0.00%
202.06 60.38%
853.00 30.31%
16,515.41 8.35%
81,206.43 45.39%
132,438.54 33.78%
132,438.54 33.78%
132,438.54 33.78%
74,874.71 42.99%
74,874.71 42.99%
-282.14 100.43%
-480.00 103.89%
9,659.73 3.40%
32,865.00 25.00%
19,876.75 53.44%
3,796.24 51.33%
20,312.00 0.37%
6,039.96 39.60%
4,812.20 52.82%
-1,198,143.00 602.61%
929.54 7.05%
4,796.77 53.89%
635.30 60.29%
1,458.72 49.98%
1,895.54 52.35%
1,657.32 27.63%
2,873.72 60.34%
4,636.03 39.00%
0.00 100.00%
0.00 100.00%
35.00 98.83%
-0.40 100.00%
3,200.00 0.00%
1,661.07 66.33%
225,000.00 50.00%
14,935.00 0.00%
3,575.00 10.63%
-834,254.65 174.39%
-19.55 101.11%
001-410-69600 Undesignated Misc Support 4,000.00 4,000.00 425.00 Category: 600 - Operating & Maintenance Total: 1,016,926.00 1,121,528.00 1,955,782.65 Category: 700 - Capital
001-410-72100 Office Equipment 0.00 1,763.00 1,782.55
2/15/2023 12:38:02 PM Page 3 of 24
001-410-67620 SB Co Mntl Hlth Mbl Crisis Svc 3,162.00 3,200.00 0.00 001-410-67705 Telephone 5,753.00 4,933.00 3,271.93
001-410-67790 Visitors Bureau 450,000.00 450,000.00 225,000.00 001-410-69100 Transfer to Other Funds 25,481.00 14,935.00 0.00 001-410-67200 Community Organization Support 36,720.00 36,720.00 36,720.00 001-410-67205 Senior Center Support 70,203.00 70,203.00 70,203.00 001-410-67430 LAFCO Contribution 1,530.00 3,000.00 2,965.00 001-410-67545 Principal and Interest 36,046.00 36,046.00 36,046.40 001-410-61211 Utilities - Water 3,978.00 3,978.00 2,082.46 001-410-61230 Utilities - Gas 2,290.00 2,290.00 632.68
001-410-61241 Utilities - Electric 7,246.00 7,246.00 4,372.28 001-410-61292 Internet Access/ Website Maint 8,240.00 7,600.00 2,963.97 001-410-60910 Misc Recognition Items 1,000.00 1,000.00 70.46 001-410-61130 Office Supplies 10,404.00 10,404.00 5,607.23 001-410-61131 Postage 1,530.00 1,600.00 964.70
001-410-61210 Utilities - Sewer 2,916.00 2,916.00 1,457.28 001-410-60650 Membership & Publications 16,254.00 20,387.00 75.00 001-410-60800 Contract Services 3,774.00 10,000.00 3,960.04 001-410-60900 Miscellaneous 10,200.00 10,200.00 5,387.80 001-410-60905 CalPERS Unfunded Accrued Liability 143,920.00 238,385.00 1,436,528.00 001-410-60014 Emergency Operations 10,000.00 10,000.00 340.27 001-410-60015 Animal Control 43,672.00 43,820.00 10,955.00 001-410-60210 Computer Maintenance &Software 32,692.00 42,692.00 22,815.25 001-410-60310 Equipment Rental 13,260.00 7,800.00 4,003.76 001-410-50400 Medical Benefit 131,325.00 131,325.00 56,450.29 Category: 500 - Employee Services Total: 131,325.00 131,325.00 56,450.29 Category: 600 - Operating & Maintenance
001-410-50600 Insurance - Liability 62,832.00 65,840.00 66,122.14 001-410-50610 Insurance - Property 9,823.00 12,333.00 12,813.00 Department: 404 - CITY ATTORNEY
Category: 600 - Operating & Maintenance
001-404-60840 Contract Services-Legal Fees 200,000.00 200,000.00 67,561.46 Category: 600 - Operating & Maintenance Total: 200,000.00 200,000.00 67,561.46 Department: 404 - CITY ATTORNEY Total: 200,000.00 200,000.00 67,561.46 Department: 410 - NON-DEPARTMENTAL
Category: 500 - Employee Services
001-403-61130 Office Supplies 510.00 510.00 307.94
001-403-67370 H/R Expense 1,224.00 1,224.00 371.00
Category: 600 - Operating & Maintenance Total: 17,911.00 18,021.00 1,505.59 Department: 403 - CITY CLERK Total: 137,459.00 148,692.00 67,485.57 001-403-60520 Advertising - Legal 3,641.00 3,641.00 418.65 001-403-60650 Membership & Publications 490.00 600.00 375.00 001-403-60710 Travel & Training 3,060.00 3,060.00 0.00
001-403-60900 Miscellaneous 255.00 255.00 0.00
Category: 500 - Employee Services Total: 119,548.00 130,671.00 65,979.98 Category: 600 - Operating & Maintenance
001-403-60012 Code Updates 3,121.00 3,121.00 0.00
001-403-60022 Recruitment Expense 5,100.00 5,100.00 33.00 001-403-60210 Computer Maintenance &Software 510.00 510.00 0.00 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-403-50500 Group Life Ins Benefit 62.00 60.00 26.81
Percent
Used
2,340,126.57 9.55%
2,340,107.02 9.61%
1,580,727.08 58.85%
70,151.31 49.98%
938.64 53.85%
206.00 0.00%
5,528.61 48.75%
103.45 98.07%
12,360.06 35.84%
4,274.14 48.75%
86.13 38.48%
93,648.34 49.76%
4,747.68 52.90%
311.00 39.02%
935.00 28.90%
3,850.00 3.75%
9,892.08 24.54%
102.00 0.00%
614.41 18.08%
20,452.17 31.52%
500.00 0.00%
500.00 0.00%
114,600.51 47.13%
1,402,092.00 46.28%
132,502.00 47.89%
664.04 77.05%
1,535,258.04 46.46%
1,535,258.04 46.46%
4,000.00 97.98%
1,406.56 56.91%
31.27 93.87%
-1,183.31 235.08%
4,254.52 97.90%
4,254.52 97.90%
127,895.55 47.20%
28,510.95 58.13%
3,826.24 56.13%
1,126.54 26.37%
18,989.69 48.36%
1,694.95 87.30%
28,490.74 36.07%
7,326.90 48.37%
181.57 43.26%
218,043.13 49.27%
001-511-50410 Employer Paid DCP 14,020.00 14,192.00 6,865.10 001-511-50500 Group Life Ins Benefit 327.00 320.00 138.43 Category: 500 - Employee Services Total: 418,743.00 429,776.00 211,732.87 2/15/2023 12:38:02 PM Page 4 of 24
001-511-50130 UI & Employee Training Tax 3,157.00 1,530.00 403.46 001-511-50200 PERS Retirement 36,276.00 36,775.00 17,785.31 001-511-50300 Workers Compensation 10,062.00 13,350.00 11,655.05 001-511-50400 Medical Benefit 37,122.00 44,569.00 16,078.26 Department: 511 - RECREATION
Category: 500 - Employee Services
001-511-50000 Salaries 243,692.00 242,223.00 114,327.45 001-511-50030 Hourly Employees 65,586.00 68,095.00 39,584.05 001-511-50120 Employer SS/MC 8,501.00 8,722.00 4,895.76 001-510-61230 Utilities - Gas 510.00 510.00 478.73
001-510-61241 Utilities - Electric 876.00 876.00 2,059.31 Category: 600 - Operating & Maintenance Total: 198,379.00 202,379.00 198,124.48 Department: 510 - LEISURE SERVICES - LIBRARY Total: 198,379.00 202,379.00 198,124.48 Category: 600 - Operating & Maintenance Total: 2,859,337.00 2,867,351.00 1,332,092.96 Department: 501 - PUBLIC SAFETY - POLICE/FIRE Total: 2,859,337.00 2,867,351.00 1,332,092.96 Department: 510 - LEISURE SERVICES - LIBRARY
Category: 600 - Operating & Maintenance
001-510-60800 Contract Services 193,729.00 197,729.00 193,729.00 001-510-61211 Utilities - Water 3,264.00 3,264.00 1,857.44 Department: 420 - FINANCE Total: 212,531.00 216,760.00 102,159.49 Department: 501 - PUBLIC SAFETY - POLICE/FIRE
Category: 600 - Operating & Maintenance
001-501-60800 Contract Services 2,610,198.00 2,610,198.00 1,208,106.00 001-501-60810 Contract Services - Fire Dept 246,246.00 254,260.00 121,758.00 001-501-61241 Utilities - Electric 2,893.00 2,893.00 2,228.96 001-420-61130 Office Supplies 663.00 750.00 135.59
Category: 600 - Operating & Maintenance Total: 29,780.00 29,867.00 9,414.83 Category: 700 - Capital
001-420-72100 Office Equipment 500.00 500.00 0.00
Category: 700 - Capital Total: 500.00 500.00 0.00
001-420-60650 Membership & Publications 1,315.00 1,315.00 380.00 001-420-60710 Travel & Training 4,000.00 4,000.00 150.00 001-420-60800 Contract Services 13,109.00 13,109.00 3,216.92 001-420-60900 Miscellaneous 102.00 102.00 0.00
001-420-50500 Group Life Ins Benefit 143.00 140.00 53.87 Category: 500 - Employee Services Total: 182,251.00 186,393.00 92,744.66 Category: 600 - Operating & Maintenance
001-420-60021 Audit 10,081.00 10,081.00 5,333.32
001-420-60210 Computer Maintenance &Software 510.00 510.00 199.00 001-420-50200 PERS Retirement 10,634.00 10,787.00 5,258.39 001-420-50300 Workers Compensation 4,525.00 5,371.00 5,267.55 001-420-50400 Medical Benefit 16,029.00 19,265.00 6,904.94 001-420-50410 Employer Paid DCP 8,254.00 8,340.00 4,065.86 Department: 420 - FINANCE
Category: 500 - Employee Services
001-420-50000 Salaries 140,161.00 140,250.00 70,098.69
001-420-50120 Employer SS/MC 2,103.00 2,034.00 1,095.36 001-420-50130 UI & Employee Training Tax 402.00 206.00 0.00 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-410-77000 Transfer Out for Capital Outlay 1,352,264.00 2,587,210.00 247,083.43 Category: 700 - Capital Total: 1,352,264.00 2,588,973.00 248,865.98 Department: 410 - NON-DEPARTMENTAL Total: 2,500,515.00 3,841,826.00 2,261,098.92
Percent
Used
2,402.50 21.49%
3,321.45 18.99%
10,200.00 0.00%
1,882.56 68.62%
831.41 51.09%
815.43 88.58%
27,975.00 21.64%
3,648.33 51.36%
1,008.36 50.57%
4,114.51 55.18%
2,056.32 51.14%
1,955.50 21.78%
13,390.73 83.26%
19,069.00 64.73%
2,726.38 9.12%
95,397.48 58.59%
228.85 86.01%
228.85 86.01%
313,669.46 52.60%
30,236.51 46.36%
30,236.51 46.36%
30,236.51 46.36%
6,686.29 67.22%
700.00 0.00%
86,674.68 45.83%
53,001.91 18.46%
147,062.88 40.24%
40,000.00 0.00%
40,000.00 0.00%
187,062.88 34.62%
5,030.29 1.37%
10,200.00 0.00%
20,200.00 0.00%
10,200.00 0.00%
1,900.00 90.69%
39,693.60 22.17%
27,000.00 55.00%
160,424.47 46.88%
510.00 0.00%
1,168.00 74.55%
33,280.48 56.50%
2,205.35 44.87%
311,812.19 44.79%
001-552-61241 Utilities - Electric 6,120.00 4,000.00 1,794.65 Category: 600 - Operating & Maintenance Total: 441,819.00 564,725.00 252,912.81 2/15/2023 12:38:02 PM Page 5 of 24
001-552-60800 Contract Services 219,999.00 302,025.00 141,600.53 001-552-61125 Small Equipment 510.00 510.00 0.00
001-552-61140 Operational Supplies 4,590.00 4,590.00 3,422.00 001-552-61211 Utilities - Water 76,500.00 76,500.00 43,219.52 001-552-60256 Maintenance/Repair-Oak Park 10,200.00 10,200.00 0.00 001-552-60257 Maintenance/Repair-Paws Park 20,400.00 20,400.00 18,500.00 001-552-60258 Maintenance/Repair-River View 51,000.00 51,000.00 11,306.40 001-552-60259 Maintenance and Repair - Botanic Garden 27,000.00 60,000.00 33,000.00 Department: 551 - STORM WATER Total: 379,214.00 286,100.00 99,037.12 Department: 552 - PUBLIC WORKS - PARKS
Category: 600 - Operating & Maintenance
001-552-60059 Maintenance-Repair Village Park 5,100.00 5,100.00 69.71 001-552-60254 Maintenance/Repair-A&F Medians 10,200.00 10,200.00 0.00 001-552-60255 Maintenance/Repair-Golf Course 10,200.00 20,200.00 0.00 001-551-67575 Regulatory Compliance 158,100.00 65,000.00 11,998.09 Category: 600 - Operating & Maintenance Total: 339,214.00 246,100.00 99,037.12 Category: 700 - Capital
001-551-77000 Transfer out for Capital Outlay 40,000.00 40,000.00 0.00 Category: 700 - Capital Total: 40,000.00 40,000.00 0.00 Department: 551 - STORM WATER
Category: 600 - Operating & Maintenance
001-551-60250 Maintenance / Repair 20,400.00 20,400.00 13,713.71 001-551-60650 Membership & Publications 714.00 700.00 0.00 001-551-60800 Contract Services 160,000.00 160,000.00 73,325.32 Department: 511 - RECREATION Total: 629,503.00 661,810.00 348,140.54 Department: 550 - PUBLIC WORKS - STREET LIGHTS
Category: 600 - Operating & Maintenance
001-550-61241 Utilities - Electric 56,369.00 56,369.00 26,132.49 Category: 600 - Operating & Maintenance Total: 56,369.00 56,369.00 26,132.49 Department: 550 - PUBLIC WORKS - STREET LIGHTS Total: 56,369.00 56,369.00 26,132.49 001-511-67570 Recreation Program 50/50 3,000.00 3,000.00 273.62 Category: 600 - Operating & Maintenance Total: 210,760.00 230,398.00 135,000.52 Category: 700 - Capital
001-511-72100 Office Equipment 0.00 1,636.00 1,407.15
Category: 700 - Capital Total: 0.00 1,636.00 1,407.15
001-511-61290 Telephone/Internet 3,570.00 4,209.00 2,152.68 001-511-67135 Buellton Rec Program Trips 8,160.00 2,500.00 544.50 001-511-67140 Buellton Recreation Program 61,200.00 80,000.00 66,609.27 001-511-67141 Arts and Culture 50,000.00 54,069.00 35,000.00 001-511-60800 Contract Services 35,700.00 35,700.00 7,725.00 001-511-60900 Miscellaneous 5,610.00 7,500.00 3,851.67
001-511-61130 Office Supplies 2,040.00 2,040.00 1,031.64 001-511-61280 Fuel-Vehicles 9,180.00 9,180.00 5,065.49
001-511-60252 Maintenance/Repair-Joint Use 10,200.00 10,200.00 0.00 001-511-60270 Maintenance-Vehicles 5,100.00 6,000.00 4,117.44 001-511-60310 Equipment Rental 1,700.00 1,700.00 868.59 001-511-60510 Advertising 7,140.00 7,140.00 6,324.57
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Category: 600 - Operating & Maintenance
001-511-60210 Computer Maintenance & Software 3,060.00 3,060.00 657.50 001-511-60250 Maintenance/Repair 5,100.00 4,100.00 778.55
Percent
Used
5,000.00 0.00%
5,000.00 0.00%
316,812.19 44.39%
-9,134.01 279.10%
79,897.19 33.42%
18,492.88 51.65%
2,705.41 37.08%
91,961.47 45.15%
91,961.47 45.15%
176,194.21 47.89%
2,075.79 57.66%
579.19 2.66%
18,799.05 50.48%
-34.33 100.27%
33,991.27 39.60%
10,456.17 46.87%
222.18 45.14%
242,283.53 48.52%
445.75 56.30%
3,484.76 43.06%
56,882.10 20.33%
8,307.48 18.55%
8,021.33 1.70%
857.00 0.00%
1,612.48 47.30%
69,143.99 28.64%
978.16 4.10%
-1,189.29 216.60%
478.89 21.75%
3,643.00 28.57%
380.68 48.90%
20,501.20 48.46%
-95.13 #DIV/0!
887.36 46.35%
5,708.30 48.11%
3,484.00 2.41%
520.86 65.96%
1,478.70 46.48%
185,531.62 30.39%
71.37 95.24%
3,000.00 0.00%
19,058.00 23.77%
22,129.37 24.99%
449,944.52 41.31%
193,605.86 33.88%
3,600.00 28.00%
-15,998.42 #DIV/0!
2/15/2023 12:38:02 PM Page 6 of 24
Department: 565 - PLANNING
Category: 500 - Employee Services
001-565-50000 Salaries 299,080.00 292,791.00 99,185.14
001-565-50010 Planning Commission Salaries 5,000.00 5,000.00 1,400.00 001-565-50030 Hourly Employee 0.00 0.00 15,998.42
001-558-73500 Equipment 3,000.00 3,000.00 0.00
001-558-74100 Improvements 25,000.00 25,000.00 5,942.00 Category: 700 - Capital Total: 29,500.00 29,500.00 7,370.63 Department: 558 - PUBLIC WORKS - GENERAL Total: 751,575.00 766,630.00 316,685.48 001-558-67600 Safety Equipment 1,530.00 1,530.00 1,009.14 001-558-67705 Telephone 1,836.00 2,763.00 1,284.30
Category: 600 - Operating & Maintenance Total: 262,314.00 266,511.00 80,979.38 Category: 700 - Capital
001-558-72300 Computer Equipment 1,500.00 1,500.00 1,428.63 001-558-61230 Utilities - Gas 0.00 0.00 95.13
001-558-61241 Utilities - Electric 1,224.00 1,654.00 766.64 001-558-61280 Fuel - Vehicles 8,160.00 11,000.00 5,291.70 001-558-67575 Regulatory Compliance 3,570.00 3,570.00 86.00 001-558-61130 Office Supplies 612.00 612.00 133.11
001-558-61140 Operational Supplies 5,100.00 5,100.00 1,457.00 001-558-61210 Utilities - Sewer 745.00 745.00 364.32
001-558-61211 Utilities - Water 39,780.00 39,780.00 19,278.80 001-558-60710 Travel & Training 3,060.00 3,060.00 1,447.52 001-558-60800 Contract Services 96,900.00 96,900.00 27,756.01 001-558-60900 Miscellaneous 1,020.00 1,020.00 41.84
001-558-61127 Tools 1,020.00 1,020.00 2,209.29
001-558-60250 Maintenance / Repair 71,400.00 71,400.00 14,517.90 001-558-60270 Maintenance - Vehicles 10,200.00 10,200.00 1,892.52 001-558-60560 Signs 8,160.00 8,160.00 138.67
001-558-60650 Membership & Publications 857.00 857.00 0.00 001-558-50500 Group Life Ins Benefit 414.00 405.00 182.82 Category: 500 - Employee Services Total: 459,761.00 470,619.00 228,335.47 Category: 600 - Operating & Maintenance
001-558-60131 Laundry / Uniforms 1,020.00 1,020.00 574.25 001-558-60210 Computer Maintenance &Software 6,120.00 6,120.00 2,635.24 001-558-50200 PERS Retirement 33,705.00 37,965.00 19,165.95 001-558-50300 Workers Compensation 10,419.00 12,674.00 12,708.33 001-558-50400 Medical Benefit 47,294.00 56,274.00 22,282.73 001-558-50410 Employer Paid DCP 19,156.00 19,681.00 9,224.83 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE Total: 170,325.00 167,650.00 75,688.53 Department: 558 - PUBLIC WORKS - GENERAL
Category: 500 - Employee Services
001-558-50000 Salaries 342,472.00 338,122.00 161,927.79 001-558-50120 Employer SS/MC 5,138.00 4,903.00 2,827.21 001-558-50130 UI & Employee Training Tax 1,163.00 595.00 15.81 001-556-60800 Contract Services 124,425.00 120,000.00 40,102.81 001-556-61211 Utilities - Water 38,250.00 38,250.00 19,757.12 001-556-61241 Utilities - Electric 2,550.00 4,300.00 1,594.59 Category: 600 - Operating & Maintenance Total: 170,325.00 167,650.00 75,688.53 Category: 700 - Capital
001-552-73500 Equipment 5,000.00 5,000.00 0.00
Category: 700 - Capital Total: 5,000.00 5,000.00 0.00
Department: 552 - PUBLIC WORKS - PARKS Total: 446,819.00 569,725.00 252,912.81 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE
Category: 600 - Operating & Maintenance
001-556-60250 Maintenance/Repair 5,100.00 5,100.00 14,234.01 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Used
2,391.34 43.67%
448.00 0.00%
16,329.22 42.82%
-1,407.50 114.52%
32,457.81 22.83%
11,447.78 34.61%
226.73 25.66%
243,100.82 39.32%
2,490.00 38.37%
200.00 0.00%
2,401.32 66.65%
349.25 82.54%
1,540.00 16.76%
3,175.72 38.93%
237,762.45 12.59%
6,828.50 18.48%
94,656.86 19.32%
1,495.00 87.03%
605.11 44.99%
724.48 63.78%
25.00 0.00%
70.22 97.08%
2,104.82 40.71%
354,428.73 19.23%
894.92 46.15%
500.00 0.00%
500.00 0.00%
1,894.92 28.82%
599,424.47 28.81%
5,678,322.11 49.76%
-1,599,743.94 -24.10%
-585,682.02 51.99%
-425.00 46.88%
-712.40 85.75%
-586,819.42 52.13%
5,167.49 261.48%
5,167.49 261.48%
-1,052,112.00 0.00%
-1,052,112.00 0.00%
-1,633,763.93 28.38%
194,750.09 40.70%
-20.00 0.00%
2,607.03 45.25%
524.80 2.27%
005-701-50200 PERS Retirement 39,634.00 43,054.00 14,547.03 28,506.97 33.79% 2/15/2023 12:38:02 PM Page 7 of 24
005-701-50000 Salaries 329,332.00 328,397.00 133,646.91 005-701-50030 Hourly Employees 0.00 0.00 20.00
005-701-50120 Employer SS/MC 4,940.00 4,762.00 2,154.97 005-701-50130 UI & Employee Training Tax 1,048.00 537.00 12.20 Category: 495 - Client Review
005-49652 Transfer from Reserves 1,079,230.00 1,052,112.00 0.00 Category: 495 - Client Review Total: 1,079,230.00 1,052,112.00 0.00 Revenue Total: 2,311,558.00 2,281,112.00 647,348.07
Expense
Department: 701 - WASTEWATER
Category: 500 - Employee Services
005-44125 Late Charges 5,000.00 5,000.00 4,287.60
Category: 440 - Charges for Current Services Total: 1,225,800.00 1,225,800.00 638,980.58 Category: 490 - Use of Monies & Properties
005-44105 Interest 6,528.00 3,200.00 8,367.49
Category: 490 - Use of Monies & Properties Total: 6,528.00 3,200.00 8,367.49 Fund: 001 - General Fund Surplus (Deficit): 860,375.00 1,289,031.00 -310,712.94 Fund: 005 - Sewer Fund
Revenue
Category: 440 - Charges for Current Services
005-44110 Sales 1,220,000.00 1,220,000.00 634,317.98
005-44120 Set-Up Fees 800.00 800.00 375.00
001-565-72300 Computer Equipment 500.00 500.00 0.00
Category: 700 - Capital Total: 1,000.00 2,662.00 767.08 Department: 565 - PLANNING Total: 552,403.00 842,065.00 242,640.53 Expense Total: 9,535,762.00 11,303,473.00 5,625,150.89
001-565-67705 Telephone 6,365.00 3,550.00 1,445.18
Category: 600 - Operating & Maintenance Total: 153,155.00 438,793.00 84,364.27 Category: 700 - Capital
001-565-72100 Office Equipment 0.00 1,662.00 767.08
001-565-72200 Office Furniture 500.00 500.00 0.00
001-565-60900 Miscellaneous 1,100.00 1,100.00 494.89
001-565-61130 Office Supplies 2,000.00 2,000.00 1,275.52 001-565-61131 Postage 25.00 25.00 0.00
001-565-61241 Utilities - Electric 2,404.00 2,404.00 2,333.78 001-565-60800 Contract Services 20,000.00 272,000.00 34,237.55 001-565-60815 Contract Services - LEAP Grant 32,500.00 8,376.00 1,547.50 001-565-60820 REAP Grant 63,397.00 117,323.00 22,666.14 001-565-60830 Contract Services-Engineering 5,800.00 11,525.00 10,030.00 001-565-60310 Equipment Rental 6,120.00 7,200.00 4,798.68 001-565-60520 Advertising - Legal 2,000.00 2,000.00 1,650.75 001-565-60650 Membership & Publications 2,000.00 1,850.00 310.00 001-565-60710 Travel & Training 5,200.00 5,200.00 2,024.28 001-565-50500 Group LIfe Ins Benefit 312.00 305.00 78.27 Category: 500 - Employee Services Total: 398,248.00 400,610.00 157,509.18 Category: 600 - Operating & Maintenance
001-565-60210 Computer Maintenance &Software 4,040.00 4,040.00 1,550.00 001-565-60250 Maintenance / Repair 204.00 200.00 0.00
001-565-50200 PERS Retirement 28,424.00 28,559.00 12,229.78 001-565-50300 Workers Compensation 9,649.00 9,694.00 11,101.50 001-565-50400 Medical Benefit 32,711.00 42,061.00 9,603.19 001-565-50410 Employer Paid DCP 17,505.00 17,507.00 6,059.22 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-565-50120 Employer SS/MC 4,691.00 4,245.00 1,853.66 001-565-50130 UI & Employee Training Tax 876.00 448.00 0.00
Percent
Used
3,097.42 75.04%
36,135.63 28.88%
12,219.36 36.60%
239.12 34.49%
278,060.42 39.50%
-288.43 103.50%
708.00 94.26%
4,747.66 52.90%
214.28 80.90%
1,997.61 88.25%
-7,767.40 106.16%
7,224.63 11.46%
630.00 58.82%
3,581.00 12.23%
159,101.31 46.97%
22,560.00 55.76%
5,769.56 43.44%
-149,766.00 602.57%
16,804.60 52.93%
1,129.14 44.65%
790.06 61.27%
3,008.88 41.00%
3,612.44 21.30%
16,082.50 49.43%
24,028.15 62.48%
5,765.26 47.59%
0.08 100.00%
3,623.00 87.92%
59.20 97.10%
952.00 69.49%
286,110.00 0.00%
708,418.00 0.00%
1,119,095.53 38.56%
1,397,155.95 38.75%
1,397,155.95 38.75%
-236,607.98 0.00%
-586,720.00 0.00%
-586,720.00 0.00%
-586,720.00 0.00%
36,720.00 0.00%
36,720.00 0.00%
Department: 701 - WASTEWATER Total: 36,720.00 36,720.00 0.00 36,720.00 0.00% 2/15/2023 12:38:02 PM Page 8 of 24
Category: 495 - Client Review Total: 886,720.00 586,720.00 0.00 Revenue Total: 886,720.00 586,720.00 0.00
Expense
Department: 701 - WASTEWATER
Category: 600 - Operating & Maintenance
006-701-68110 Depreciation 36,720.00 36,720.00 0.00
Category: 600 - Operating & Maintenance Total: 36,720.00 36,720.00 0.00 Department: 701 - WASTEWATER Total: 2,311,558.00 2,281,112.00 883,956.05 Expense Total: 2,311,558.00 2,281,112.00 883,956.05
Fund: 005 - Sewer Fund Surplus (Deficit): 0.00 0.00 -236,607.98 Fund: 006 - Wastewater Capital
Revenue
Category: 495 - Client Review
006-49729 Transfer from Sewer Fund 886,720.00 586,720.00 0.00 005-701-67705 Telephone 9,384.00 3,120.00 2,168.00
005-701-68110 Depreciation 286,110.00 286,110.00 0.00
005-701-69100 Transfer to Other Funds 886,720.00 708,418.00 0.00 Category: 600 - Operating & Maintenance Total: 1,863,730.00 1,821,506.00 702,410.47 005-701-61280 Fuel - Vehicles 5,304.00 11,000.00 5,234.74 005-701-67545 Principal and Interest 55,872.00 55,872.00 55,871.92 005-701-67575 Regulatory Compliance 27,540.00 30,000.00 26,377.00 005-701-67600 Safety Equipment 2,040.00 2,040.00 1,980.80 005-701-61131 Postage 5,100.00 5,100.00 2,091.12
005-701-61140 Operational Supplies 4,590.00 4,590.00 977.56 005-701-61211 Utilities - Water 6,120.00 31,800.00 15,717.50 005-701-61241 Utilities - Electric 64,040.00 64,040.00 40,011.85 005-701-60905 CalPERS Unfunded Accrued Liability 39,336.00 29,800.00 179,566.00 005-701-61111 Chemicals / Analysis 35,700.00 35,700.00 18,895.40 005-701-61127 Tools 2,040.00 2,040.00 910.86
005-701-61130 Office Supplies 2,040.00 2,040.00 1,249.94 005-701-60710 Travel & Training 4,080.00 4,080.00 499.00 005-701-60800 Contract Services 255,000.00 300,000.00 140,898.69 005-701-60830 Contract Services-Engineering 51,000.00 51,000.00 28,440.00 005-701-60900 Miscellaneous 10,200.00 10,200.00 4,430.44 005-701-60210 Computer Maintenance &Software 15,862.00 17,000.00 15,002.39 005-701-60250 Maintenance / Repair 56,100.00 126,100.00 133,867.40 005-701-60270 Maintenance - Vehicles 8,160.00 8,160.00 935.37 005-701-60650 Membership & Publications 1,530.00 1,530.00 900.00 Category: 600 - Operating & Maintenance
005-701-50600 Insurance - Liability 7,854.00 8,230.00 8,518.43 005-701-50610 Insurance - Property 10,805.00 12,333.00 11,625.00 005-701-60021 Audit 10,081.00 10,081.00 5,333.34
005-701-60131 Laundry / Uniforms 1,122.00 1,122.00 907.72 005-701-50400 Medical Benefit 43,159.00 50,808.00 14,672.37 005-701-50410 Employer Paid DCP 18,906.00 19,272.00 7,052.64 005-701-50500 Group Life Ins Benefit 373.00 365.00 125.88 Category: 500 - Employee Services Total: 447,828.00 459,606.00 181,545.58 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
005-701-50300 Workers Compensation 10,436.00 12,411.00 9,313.58
Percent
Used
422,200.78 23.24%
422,200.78 23.24%
422,200.78 23.24%
458,920.78 21.78%
-127,799.22 0.00%
-425.00 46.88%
2,223.03 144.46%
4,317.11 531.71%
-1,306,529.17 51.34%
-440.00 8.33%
-1,100.00 38.89%
-1,301,954.03 51.67%
185.81 0.00%
185.81 0.00%
14,142.79 296.43%
14,142.79 296.43%
-239,695.00 0.00%
-239,695.00 0.00%
-1,527,320.43 48.07%
114,141.77 53.94%
1,441.10 59.89%
378.17 3.03%
13,517.70 51.82%
-3,044.83 132.75%
21,837.61 40.18%
7,391.90 48.80%
140.18 47.10%
155,803.60 54.22%
-288.43 103.50%
708.00 94.26%
4,061.66 56.77%
338.00 66.86%
5,369.46 72.37%
3,491.30 95.34%
4,535.76 35.20%
975.00 68.14%
5,846.00 4.48%
116,445.02 11.58%
66,385.00 13.22%
5,772.61 43.41%
-149,766.00 602.57%
15,392.11 62.27%
2,309.08 24.54%
2/15/2023 12:38:02 PM Page 9 of 24
020-601-60900 Miscellaneous 10,200.00 10,200.00 4,427.39 020-601-60905 CalPERS Unfunded Accrued Liability 39,336.00 29,800.00 179,566.00 020-601-61111 Chemicals / Analysis 40,800.00 40,800.00 25,407.89 020-601-61127 Tools 3,060.00 3,060.00 750.92
020-601-60650 Membership & Publications 3,060.00 3,060.00 2,085.00 020-601-60710 Travel & Training 6,120.00 6,120.00 274.00 020-601-60800 Contract Services 86,700.00 131,700.00 15,254.98 020-601-60830 Contract Services-Engineering 76,500.00 76,500.00 10,115.00 020-601-60131 Laundry / Uniforms 1,020.00 1,020.00 682.00 020-601-60210 Computer Maintenance &Software 19,432.00 19,432.00 14,062.54 020-601-60250 Maintenance / Repair 66,300.00 75,000.00 71,508.70 020-601-60270 Maintenance - Vehicles 6,222.00 7,000.00 2,464.24 Category: 500 - Employee Services Total: 332,589.00 340,333.00 184,529.40 Category: 600 - Operating & Maintenance
020-601-50600 Insurance - Liability 7,854.00 8,230.00 8,518.43 020-601-50610 Insurance - Property 10,805.00 12,333.00 11,625.00 020-601-60021 Audit 9,395.00 9,395.00 5,333.34
020-601-50300 Workers Compensation 7,760.00 9,296.00 12,340.83 020-601-50400 Medical Benefit 31,208.00 36,503.00 14,665.39 020-601-50410 Employer Paid DCP 14,210.00 14,436.00 7,044.10 020-601-50500 Group Life Ins Benefit 271.00 265.00 124.82 020-601-50000 Salaries 249,559.00 247,796.00 133,654.23 020-601-50120 Employer SS/MC 3,744.00 3,593.00 2,151.90 020-601-50130 UI & Employee Training Tax 761.00 390.00 11.83 020-601-50200 PERS Retirement 25,076.00 28,054.00 14,536.30 Category: 495 - Client Review
020-49661 Transfer from Reserves 302,952.00 239,695.00 0.00 Category: 495 - Client Review Total: 302,952.00 239,695.00 0.00 Revenue Total: 3,007,280.00 2,941,023.00 1,413,702.57
Expense
Department: 601 - WATER
Category: 500 - Employee Services
Category: 442 - Misc
020-44250 Miscellaneous 0.00 0.00 185.81
Category: 442 - Misc Total: 0.00 0.00 185.81
Category: 490 - Use of Monies & Properties
020-44105 Interest 10,200.00 7,200.00 21,342.79
Category: 490 - Use of Monies & Properties Total: 10,200.00 7,200.00 21,342.79 020-44215 Sales 2,685,048.00 2,685,048.00 1,378,518.83
020-44240 Service Reinstatement Fee 480.00 480.00 40.00 020-49656 Hydrant Permits 1,800.00 1,800.00 700.00
Category: 440 - Charges for Current Services Total: 2,694,128.00 2,694,128.00 1,392,173.97 Revenue
Category: 440 - Charges for Current Services
020-44120 Set-Up Fees 800.00 800.00 375.00
020-44125 Late Charges 5,000.00 5,000.00 7,223.03
020-44210 Bulk Water 1,000.00 1,000.00 5,317.11
Category: 600 - Operating & Maintenance Total: 850,000.00 550,000.00 127,799.22 Department: 702 - Sewer Collections System Cleaning Total: 850,000.00 550,000.00 127,799.22 Expense Total: 886,720.00 586,720.00 127,799.22
Fund: 006 - Wastewater Capital Surplus (Deficit): 0.00 0.00 -127,799.22 Fund: 020 - Water Fund
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 702 - Sewer Collections System Cleaning
Category: 600 - Operating & Maintenance
006-702-69100 Transfer to Other Funds 850,000.00 550,000.00 127,799.22
Percent
Used
1,024.80 49.76%
3,110.90 40.20%
739.09 51.69%
25,500.00 0.00%
45,382.89 48.25%
5,765.26 47.59%
0.32 100.00%
2,225.96 90.32%
582.20 61.95%
28,545.11 20.04%
583,869.12 38.21%
898.49 67.33%
228,888.00 0.00%
698,882.00 0.00%
1,706,988.71 34.11%
2,913.22 70.87%
2,913.22 70.87%
1,865,705.53 36.56%
1,865,705.53 36.56%
338,385.10 0.00%
-537,740.00 0.00%
-537,740.00 0.00%
-537,740.00 0.00%
37,740.00 0.00%
37,740.00 0.00%
37,740.00 0.00%
206,824.49 58.64%
206,824.49 58.64%
206,824.49 58.64%
244,564.49 54.52%
-293,175.51 0.00%
-2,300.00 0.00%
-2,300.00 0.00%
164.00 0.00%
164.00 0.00%
1,358.05 294.01%
1,358.05 294.01%
Revenue Total: 1,245.00 3,000.00 2,222.05 -777.95 74.07% 2/15/2023 12:38:02 PM Page 10 of 24
023-44310 Housing Fees 225.00 0.00 164.00
Category: 443 - Housing Total: 225.00 0.00 164.00
Category: 490 - Use of Monies & Properties
023-44105 Interest 1,020.00 700.00 2,058.05
Category: 490 - Use of Monies & Properties Total: 1,020.00 700.00 2,058.05 Fund: 021 - Water Capital Surplus (Deficit): 0.00 0.00 -293,175.51 Fund: 023 - Housing Fees
Revenue
Category: 440 - Charges for Current Services
023-44040 Transfer from Reserves 0.00 2,300.00 0.00
Category: 440 - Charges for Current Services Total: 0.00 2,300.00 0.00 Category: 443 - Housing
Department: 602 - Reservoirs 1 & 2 (FY 13/14)
Category: 600 - Operating & Maintenance
021-602-69100 Transfer to Other Funds 400,000.00 500,000.00 293,175.51 Category: 600 - Operating & Maintenance Total: 400,000.00 500,000.00 293,175.51 Department: 602 - Reservoirs 1 & 2 (FY 13/14) Total: 400,000.00 500,000.00 293,175.51 Expense Total: 437,740.00 537,740.00 293,175.51
Revenue Total: 437,740.00 537,740.00 0.00
Expense
Department: 601 - WATER
Category: 600 - Operating & Maintenance
021-601-68110 Depreciation 37,740.00 37,740.00 0.00
Category: 600 - Operating & Maintenance Total: 37,740.00 37,740.00 0.00 Department: 601 - WATER Total: 37,740.00 37,740.00 0.00 Expense Total: 3,007,281.00 2,941,023.00 1,075,317.47
Fund: 020 - Water Fund Surplus (Deficit): -1.00 0.00 338,385.10 Fund: 021 - Water Capital
Revenue
Category: 495 - Client Review
021-49732 Transfer from Water Fund 437,740.00 537,740.00 0.00 Category: 495 - Client Review Total: 437,740.00 537,740.00 0.00 Category: 600 - Operating & Maintenance Total: 2,664,692.00 2,590,690.00 883,701.29 Category: 700 - Capital
020-601-73500 Equipment 10,000.00 10,000.00 7,086.78
Category: 700 - Capital Total: 10,000.00 10,000.00 7,086.78 Department: 601 - WATER Total: 3,007,281.00 2,941,023.00 1,075,317.47 020-601-67635 State Water Project 1,326,000.00 945,000.00 361,130.88 020-601-67705 Telephone 10,200.00 2,750.00 1,851.51
020-601-68110 Depreciation 228,888.00 228,888.00 0.00
020-601-69100 Transfer to Other Funds 437,740.00 698,882.00 0.00 020-601-67545 Principal & Interest 88,314.00 88,314.00 88,313.68 020-601-67575 Regulatory Compliance 21,420.00 23,000.00 20,774.04 020-601-67600 Safety Equipment 1,530.00 1,530.00 947.80 020-601-67610 Santa Ynez River Appropriation 35,700.00 35,700.00 7,154.89 020-601-61140 Operational Supplies 1,530.00 1,530.00 790.91 020-601-61240 Meter Expense 25,500.00 25,500.00 0.00
020-601-61241 Utilities - Electric 87,704.00 87,704.00 42,321.11 020-601-61280 Fuel - Vehicles 6,120.00 11,000.00 5,234.74 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
020-601-61130 Office Supplies 2,040.00 2,040.00 1,015.20 020-601-61131 Postage 5,202.00 5,202.00 2,091.10
Percent
Used
3,000.00 0.00%
3,000.00 0.00%
3,000.00 0.00%
3,000.00 0.00%
2,222.05 0.00%
91.75 252.92%
91.75 252.92%
91.75 252.92%
91.75 252.92%
-62,223.00 0.00%
-62,223.00 0.00%
-75,000.00 0.00%
-61,083.33 43.81%
-16,909.44 47.19%
-10,751.48 48.65%
-16,679.85 55.71%
0.00 100.00%
-25,313.67 48.48%
-205,737.77 36.78%
1,237.36 306.23%
1,237.36 306.23%
-266,723.41 31.31%
2,000.00 0.00%
2,000.00 0.00%
2,000.00 0.00%
22,667.50 73.33%
15,000.00 0.00%
10,000.00 0.00%
47,667.50 56.67%
258,046.39 6.60%
258,046.39 6.60%
305,713.89 20.86%
2/15/2023 12:38:02 PM Page 11 of 24
Category: 600 - Operating & Maintenance Total: 95,000.00 110,000.00 62,332.50 Category: 700 - Capital
025-554-77000 Capital Outlay 300,000.00 276,277.00 18,230.61 Category: 700 - Capital Total: 300,000.00 276,277.00 18,230.61 Department: 554 - TRAFFIC SAFETY Total: 395,000.00 386,277.00 80,563.11 Department: 553 - GAS TAX/STREET MAINTENANCE Total: 2,000.00 2,000.00 0.00 Department: 554 - TRAFFIC SAFETY
Category: 600 - Operating & Maintenance
025-554-60800 Contract Services 85,000.00 85,000.00 62,332.50 025-554-60830 Contract Services - Engineering 0.00 15,000.00 0.00 025-554-67265 Development Permit Processing 10,000.00 10,000.00 0.00 Category: 490 - Use of Monies & Properties Total: 979.00 600.00 1,837.36 Revenue Total: 397,000.00 388,277.00 121,553.59
Expense
Department: 553 - GAS TAX/STREET MAINTENANCE
Category: 600 - Operating & Maintenance
025-553-67695 TCRF Audit 2,000.00 2,000.00 0.00
Category: 600 - Operating & Maintenance Total: 2,000.00 2,000.00 0.00 025-47135 Gas Tax 2107.5 2,000.00 2,000.00 2,000.00
025-47140 Gas Tax 2103/R & T 7360 49,134.00 49,134.00 23,820.33 Category: 471 - Gas Tax Total: 325,454.00 325,454.00 119,716.23 Category: 490 - Use of Monies & Properties
025-44105 Interest 979.00 600.00 1,837.36
025-47116 SB1 - Local Streets & Roads 108,709.00 108,709.00 47,625.67 025-47120 Gas Tax 2105 32,017.00 32,017.00 15,107.56
025-47125 Gas Tax 2106 20,936.00 20,936.00 10,184.52
025-47130 Gas Tax 2107 37,658.00 37,658.00 20,978.15
Fund: 025 - Gas Tax Fund
Revenue
Category: 440 - Charges for Current Services
025-44040 Transfer from Reserves 70,567.00 62,223.00 0.00 Category: 440 - Charges for Current Services Total: 70,567.00 62,223.00 0.00 Category: 471 - Gas Tax
025-47110 Surface Transportation Program 75,000.00 75,000.00 0.00 Revenue
Category: 490 - Use of Monies & Properties
024-44105 Interest 84.00 60.00 151.75
Category: 490 - Use of Monies & Properties Total: 84.00 60.00 151.75 Revenue Total: 84.00 60.00 151.75
Fund: 024 - Traffic Mitigation Fund Total: 84.00 60.00 151.75 Category: 600 - Operating & Maintenance Total: 3,000.00 3,000.00 0.00 Department: 580 - HOUSING Total: 3,000.00 3,000.00 0.00 Expense Total: 3,000.00 3,000.00 0.00
Fund: 023 - Housing Fees Surplus (Deficit): -1,755.00 0.00 2,222.05 Fund: 024 - Traffic Mitigation Fund
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Expense
Department: 580 - HOUSING
Category: 600 - Operating & Maintenance
023-580-67470 Mobile Home Repair 3,000.00 3,000.00 0.00
Percent
Used
-10,821.25 0.00%
-10,821.25 0.00%
-10,821.25 0.00%
296,892.64 23.54%
30,169.23 0.00%
-3,503.14 39.35%
-33,898.00 0.00%
-37,401.14 5.73%
-10,000.00 0.00%
-10,000.00 0.00%
1,251.74 483.97%
1,251.74 483.97%
0.00 100.00%
0.00 100.00%
-46,149.40 68.61%
65,000.00 0.00%
10,000.04 50.00%
2,000.00 0.00%
50,000.00 0.00%
127,000.04 7.30%
10,000.00 0.00%
10,000.00 0.00%
137,000.04 6.80%
137,000.04 6.80%
90,850.64 0.00%
-40,000.00 0.00%
-4,935.00 0.00%
-44,935.00 0.00%
66.21 201.86%
66.21 201.86%
-44,868.79 0.29%
029-44105 Interest 65.00 65.00 131.21
Category: 490 - Use of Monies & Properties Total: 65.00 65.00 131.21 Revenue Total: 51,065.00 45,000.00 131.21
2/15/2023 12:38:02 PM Page 12 of 24
Revenue
Category: 474 - Transportation Planning
029-47410 STA Funding 51,000.00 40,000.00 0.00
029-47415 Transfer from General Fund 0.00 4,935.00 0.00 Category: 474 - Transportation Planning Total: 51,000.00 44,935.00 0.00 Category: 490 - Use of Monies & Properties
Category: 700 - Capital Total: 10,000.00 10,000.00 0.00 Department: 559 - TDA GRANT Total: 123,500.00 147,000.00 9,999.96 Expense Total: 123,500.00 147,000.00 9,999.96
Fund: 027 - Local Transportation Fund Surplus (Deficit): 0.00 0.00 90,850.64 Fund: 029 - Transportation Planning
027-559-67685 SYVT Dial-A-Ride Subsidy 1,500.00 2,000.00 0.00 027-559-69400 Transfer to Reserves 50,000.00 50,000.00 0.00 Category: 600 - Operating & Maintenance Total: 113,500.00 137,000.00 9,999.96 Category: 700 - Capital
027-559-77000 Transfer to Other Funds for CIPs 10,000.00 10,000.00 0.00 Revenue Total: 123,500.00 147,000.00 100,850.60
Expense
Department: 559 - TDA GRANT
Category: 600 - Operating & Maintenance
027-559-67115 Breeze Extension Pilot 42,000.00 65,000.00 0.00 027-559-67445 Lompoc- Wine Country Express 20,000.00 20,000.00 9,999.96 Category: 490 - Use of Monies & Properties
027-44105 Interest 326.00 326.00 1,577.74
Category: 490 - Use of Monies & Properties Total: 326.00 326.00 1,577.74 Category: 495 - Client Review
027-49690 Transfer from Other Funds 63,000.00 97,000.00 97,000.00 Category: 495 - Client Review Total: 63,000.00 97,000.00 97,000.00 027-47311 Transfer from Bikes and Ped 30,000.00 33,898.00 0.00 Category: 473 - Local Transportation Total: 34,693.00 39,674.00 2,272.86 Category: 474 - Transportation Planning
027-47415 Transfer from General Fund 25,481.00 10,000.00 0.00 Category: 474 - Transportation Planning Total: 25,481.00 10,000.00 0.00 Department: 557 - PUBLIC WORKS - ENGINEERING Total: 0.00 0.00 10,821.25 Expense Total: 397,000.00 388,277.00 91,384.36
Fund: 025 - Gas Tax Fund Surplus (Deficit): 0.00 0.00 30,169.23 Fund: 027 - Local Transportation Fund
Revenue
Category: 473 - Local Transportation
027-47310 LTF - Bikeways 4,693.00 5,776.00 2,272.86
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 557 - PUBLIC WORKS - ENGINEERING
Category: 600 - Operating & Maintenance
025-557-60800 Contract Services 0.00 0.00 10,821.25
Category: 600 - Operating & Maintenance Total: 0.00 0.00 10,821.25
Percent
Used
41,750.00 7.22%
41,750.00 7.22%
41,750.00 7.22%
41,750.00 7.22%
-3,118.79 0.00%
-260,734.91 43.52%
-260,734.91 43.52%
1,638.66 239.46%
1,638.66 239.46%
-500,281.00 0.00%
-500,281.00 0.00%
-759,377.25 21.15%
0.00 100.00%
0.00 100.00%
486,673.69 43.81%
486,673.69 43.81%
486,673.69 49.47%
486,673.69 49.47%
-272,703.56 0.00%
0.00 100.00%
0.00 100.00%
4,352.28 680.30%
4,352.28 680.30%
4,352.28 100.71%
300,000.00 0.00%
300,000.00 0.00%
300,000.00 0.00%
300,000.00 0.00%
304,352.28 197.86%
2/15/2023 12:38:02 PM Page 13 of 24
Category: 700 - Capital Total: 0.00 300,000.00 0.00
Department: 567 - ARPA Total: 0.00 300,000.00 0.00
Expense Total: 0.00 300,000.00 0.00
Fund: 032 - American Rescue Plan Act Fund Surplus (Deficit): 0.00 311,003.00 615,355.28 032-44105 Interest 0.00 750.00 5,102.28
Category: 490 - Use of Monies & Properties Total: 0.00 750.00 5,102.28 Revenue Total: 0.00 611,003.00 615,355.28
Expense
Department: 567 - ARPA
Category: 700 - Capital
032-567-77000 Transfers out to CIP 0.00 300,000.00 0.00 Fund: 031 - Measure A Surplus (Deficit): 1,175.00 0.00 -272,703.56 Fund: 032 - American Rescue Plan Act Fund
Revenue
Category: 430 - Revenues From Other Agencies
032-43060 ARPA Funding 0.00 610,253.00 610,253.00
Category: 430 - Revenues From Other Agencies Total: 0.00 610,253.00 610,253.00 Category: 490 - Use of Monies & Properties
031-560-77000 Capital Outlay 337,736.00 866,085.00 379,411.31 Category: 700 - Capital Total: 337,736.00 866,085.00 379,411.31 Department: 560 - MEASURE A Total: 400,736.00 963,085.00 476,411.31 Expense Total: 400,736.00 963,085.00 476,411.31
Revenue Total: 401,911.00 963,085.00 203,707.75
Expense
Department: 560 - MEASURE A
Category: 600 - Operating & Maintenance
031-560-69100 Transfer to Other Funds 63,000.00 97,000.00 97,000.00 Category: 600 - Operating & Maintenance Total: 63,000.00 97,000.00 97,000.00 Category: 700 - Capital
Category: 490 - Use of Monies & Properties
031-44105 Interest 1,175.00 1,175.00 2,813.66
Category: 490 - Use of Monies & Properties Total: 1,175.00 1,175.00 2,813.66 Category: 495 - Client Review
031-49736 Transfer from Reserves 0.00 500,281.00 0.00
Category: 495 - Client Review Total: 0.00 500,281.00 0.00 Expense Total: 45,000.00 45,000.00 3,250.00
Fund: 029 - Transportation Planning Surplus (Deficit): 6,065.00 0.00 -3,118.79 Fund: 031 - Measure A
Revenue
Category: 475 - Measure A
031-47510 Measure A 400,736.00 461,629.00 200,894.09
Category: 475 - Measure A Total: 400,736.00 461,629.00 200,894.09 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Expense
Department: 557 - PUBLIC WORKS - ENGINEERING
Category: 600 - Operating & Maintenance
029-557-60800 Contract Services 45,000.00 45,000.00 3,250.00 Category: 600 - Operating & Maintenance Total: 45,000.00 45,000.00 3,250.00 Department: 557 - PUBLIC WORKS - ENGINEERING Total: 45,000.00 45,000.00 3,250.00 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022
Percent
Used
1,293.47 0.00%
1,293.47 0.00%
1,293.47 0.00%
1,293.47 0.00%
-258,046.39 6.60%
-2,380,126.57 9.40%
-486,673.69 43.81%
-583,342.78 17.97%
-328,522.49 47.16%
-10,000.00 0.00%
-300,000.00 0.00%
-4,346,711.92 19.69%
-4,346,711.92 19.69%
40,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
125,000.00 0.00%
125,000.00 0.00%
125,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
80,000.00 0.00%
80,000.00 0.00%
80,000.00 0.00%
Category: 700 - Capital Total: 0.00 80,000.00 0.00
Department: 217 - River View Park Basketball Court Resurfacing Total: 0.00 80,000.00 0.00 2/15/2023 12:38:02 PM Page 14 of 24
092-214-74100 Construction and Improvement 0.00 40,000.00 0.00 Category: 700 - Capital Total: 0.00 40,000.00 0.00
Department: 214 - City Hall Generator/Electrical Replacement Total: 0.00 40,000.00 0.00 Department: 217 - River View Park Basketball Court Resurfacing Category: 700 - Capital
092-217-74100 Construction and Improvement 0.00 80,000.00 0.00 Department: 212 - The Avenue Median 3 Improvement
Category: 700 - Capital
092-212-70000 Conceptual Plan and Feasibility 125,000.00 125,000.00 0.00 Category: 700 - Capital Total: 125,000.00 125,000.00 0.00 Department: 212 - The Avenue Median 3 Improvement Total: 125,000.00 125,000.00 0.00 Department: 214 - City Hall Generator/Electrical Replacement Category: 700 - Capital
Department: 205 - City Hall Repairs Total: 0.00 50,000.00 0.00 Department: 207 - Santa Ynez River Trail
Category: 700 - Capital
092-207-70000 Conceptual Plan and Feasibility 75,000.00 50,000.00 0.00 Category: 700 - Capital Total: 75,000.00 50,000.00 0.00 Department: 207 - Santa Ynez River Trail Total: 75,000.00 50,000.00 0.00 Category: 700 - Capital Total: 40,000.00 40,000.00 0.00 epartment: 102 - Storm Drain Outfall Repairs and Re-Establishment Total: 40,000.00 40,000.00 0.00 Department: 205 - City Hall Repairs
Category: 700 - Capital
092-205-74100 Construction/Improvements 0.00 50,000.00 0.00 Category: 700 - Capital Total: 0.00 50,000.00 0.00
092-49734 Transfer from ARPA Fund 0.00 300,000.00 0.00
Category: 495 - Client Review Total: 3,290,000.00 5,412,412.00 1,065,700.08 Revenue Total: 3,290,000.00 5,412,412.00 1,065,700.08
Expense
Department: 102 - Storm Drain Outfall Repairs and Re-Establishment Category: 700 - Capital
092-102-74100 Construction and Improvements 40,000.00 40,000.00 0.00 092-49728 Transfer from Measure A 337,736.00 866,085.00 379,411.31 092-49729 Transfer from Sewer Fund 850,000.00 711,142.00 127,799.22 092-49732 Transfer from Water Fund 400,000.00 621,698.00 293,175.51 092-49733 Trsfr from Local Trans Fund 10,000.00 10,000.00 0.00 Revenue Total: 0.00 0.00 1,293.47
Fund: 075 - Trust & Agency Fund Total: 0.00 0.00 1,293.47 Fund: 092 - Capital Improvement Proj Fund
Revenue
Category: 495 - Client Review
092-49726 Transfer from Gas Tax Fund 300,000.00 276,277.00 18,230.61 092-49727 Transfer from General Fund 1,392,264.00 2,627,210.00 247,083.43 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Fund: 075 - Trust & Agency Fund
Revenue
Category: 490 - Use of Monies & Properties
075-44105 Interest Revenue 0.00 0.00 1,293.47
Category: 490 - Use of Monies & Properties Total: 0.00 0.00 1,293.47
Percent
Used
0.46 100.00%
0.46 100.00%
0.46 100.00%
11,015.00 88.99%
96,260.00 3.74%
1,000,000.00 0.00%
1,107,275.00 7.73%
1,107,275.00 7.73%
60,956.58 44.58%
60,956.58 44.58%
60,956.58 44.58%
-24,653.95 290.60%
290,768.00 8.14%
50,000.00 0.00%
200,000.00 0.00%
516,114.05 10.93%
516,114.05 10.93%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
75,000.00 0.00%
55,740.00 34.42%
134,760.56 73.05%
265,500.56 59.77%
265,500.56 59.77%
75,000.00 0.00%
85,000.00 0.00%
540,000.00 0.00%
700,000.00 0.00%
700,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
Department: 401 - River View Park Misc.
Category: 700 - Capital
092-401-74100 Construction and Improvements 50,000.00 50,000.00 0.00 Category: 700 - Capital Total: 50,000.00 50,000.00 0.00 Department: 401 - River View Park Misc. Total: 50,000.00 50,000.00 0.00 2/15/2023 12:38:02 PM Page 15 of 24
092-321-71500 Road Maintenance (2022/23) 150,000.00 85,000.00 0.00 092-321-74100 Construction/Improvements 1,150,000.00 540,000.00 0.00 Category: 700 - Capital Total: 1,300,000.00 700,000.00 0.00 Department: 321 - Road Maintenance (2022/23) Total: 1,300,000.00 700,000.00 0.00 092-320-74100 Construction/Improvements 0.00 500,000.00 365,239.44 Category: 700 - Capital Total: 0.00 660,000.00 394,499.44 Department: 320 - Road Maintenance (2021/22) Total: 0.00 660,000.00 394,499.44 Department: 321 - Road Maintenance (2022/23)
Category: 700 - Capital
092-321-70005 Design and Permitting 0.00 75,000.00 0.00 Category: 700 - Capital Total: 50,000.00 50,000.00 0.00 Department: 308 - No. Ave of the Flags Park and Ride Total: 50,000.00 50,000.00 0.00 Department: 320 - Road Maintenance (2021/22)
Category: 700 - Capital
092-320-70005 Design and Permitting 0.00 75,000.00 0.00 092-320-71500 Project Management and Inspection 0.00 85,000.00 29,260.00 092-307-74100 Construction and Improvements 300,000.00 200,000.00 0.00 Category: 700 - Capital Total: 400,000.00 579,452.00 63,337.95 Department: 307 - McMurray Road Widening/TS (13/14) Total: 400,000.00 579,452.00 63,337.95 Department: 308 - No. Ave of the Flags Park and Ride
Category: 700 - Capital
092-308-70005 Design and Permitting 50,000.00 50,000.00 0.00 Department: 307 - McMurray Road Widening/TS (13/14)
Category: 700 - Capital
092-307-70005 Design and Permitting 0.00 12,935.00 37,588.95 092-307-71200 Right of Way Acquistion 0.00 316,517.00 25,749.00 092-307-71500 Project Management and Inspections 100,000.00 50,000.00 0.00 Department: 220 - Willemsen Parking Lot Total: 0.00 1,200,000.00 92,725.00 Department: 221 - Willemsen House Renovation
Category: 700 - Capital
092-221-70005 Design and Permitting 0.00 110,000.00 49,043.42 Category: 700 - Capital Total: 0.00 110,000.00 49,043.42 Department: 221 - Willemsen House Renovation Total: 0.00 110,000.00 49,043.42 092-220-70005 Design and Permitting 0.00 100,000.00 88,985.00 092-220-71500 Project Management and Inspection 0.00 100,000.00 3,740.00 092-220-74100 Construction/Improvements 0.00 1,000,000.00 0.00 Category: 700 - Capital Total: 0.00 1,200,000.00 92,725.00 Department: 219 - Engie Project
Category: 700 - Capital
092-219-74100 Engie Improvements 0.00 45,120.00 45,119.54 Category: 700 - Capital Total: 0.00 45,120.00 45,119.54 Department: 219 - Engie Project Total: 0.00 45,120.00 45,119.54 Department: 220 - Willemsen Parking Lot
Category: 700 - Capital
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Used
76,198.47 %
76,198.47 49.20%
76,198.47 49.20%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
50,000.00 0.00%
0.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
-39,443.48 132.41%
-39,443.48 132.41%
-39,443.48 132.41%
-58,232.50 0.00%
-58,232.50 0.00%
-58,232.50 0.00%
49,070.00 1.86%
200,000.00 0.00%
249,070.00 0.37%
249,070.00 0.37%
294,828.18 1.72%
294,828.18 1.72%
294,828.18 1.72%
20,000.00 0.00%
Department: 706 - WWTP Facilities Improvement Total: 300,000.00 300,000.00 5,171.82 Department: 710 - WWTP Lift Station and Plant Power Reliability Category: 700 - Capital
092-710-71500 Project Management and Inspections 20,000.00 20,000.00 0.00 2/15/2023 12:38:02 PM Page 16 of 24
Category: 700 - Capital Total: 250,000.00 250,000.00 930.00 Department: 704 - Sewer Line Replacement Total: 250,000.00 250,000.00 930.00 Department: 706 - WWTP Facilities Improvement
Category: 700 - Capital
092-706-74100 Construction and Improvements 300,000.00 300,000.00 5,171.82 Category: 700 - Capital Total: 300,000.00 300,000.00 5,171.82 Category: 700 - Capital Total: 0.00 0.00 58,232.50
Department: 613 - Res No2 Reroof Total: 0.00 0.00 58,232.50 Department: 704 - Sewer Line Replacement
Category: 700 - Capital
092-704-71500 Project Management and Inspections 50,000.00 50,000.00 930.00 092-704-74100 Construction and Improvements 200,000.00 200,000.00 0.00 092-612-74100 Engie Improvements 0.00 121,698.00 161,141.48 Category: 700 - Capital Total: 0.00 121,698.00 161,141.48 Department: 612 - Engie Project Total: 0.00 121,698.00 161,141.48 Department: 613 - Res No2 Reroof
Category: 700 - Capital
092-613-70005 Design and Permitting 0.00 0.00 58,232.50 Department: 610 - Water Distribution System Improvements Category: 700 - Capital
092-610-74100 Construction and Improvements 100,000.00 100,000.00 0.00 Category: 700 - Capital Total: 100,000.00 100,000.00 0.00 Department: 610 - Water Distribution System Improvements Total: 100,000.00 100,000.00 0.00 Department: 612 - Engie Project
Category: 700 - Capital
092-609-70000 Conceptual Plan and Feasibility 0.00 50,000.00 0.00 092-609-70005 Design and Permitting 50,000.00 0.00 0.00 Category: 700 - Capital Total: 50,000.00 50,000.00 0.00 Department: 609 - Supplemental Well/WTP Feasibility Total: 50,000.00 50,000.00 0.00 Department: 607 - Water Meter Upgrades
Category: 700 - Capital
092-607-74100 Construction and Improvements 100,000.00 100,000.00 0.00 Category: 700 - Capital Total: 100,000.00 100,000.00 0.00 Department: 607 - Water Meter Upgrades Total: 100,000.00 100,000.00 0.00 Department: 609 - Supplemental Well/WTP Feasibility
Category: 700 - Capital
Department: 603 - WTP Facilities Improvement (13/14) Total: 150,000.00 150,000.00 73,801.53 Department: 605 - WTP Backwash Reclamation Improvement Project Category: 700 - Capital
092-605-74100 Construction and Improvements 0.00 100,000.00 0.00 Category: 700 - Capital Total: 0.00 100,000.00 0.00
partment: 605 - WTP Backwash Reclamation Improvement Project Total: 0.00 100,000.00 0.00 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 603 - WTP Facilities Improvement (13/14)
Category: 700 - Capital
092-603-74100 Construction and Improvements 150,000.00 150,000.00 73,801.53 Category: 700 - Capital Total: 150,000.00 150,000.00 73,801.53
Percent
Used
280,000.00 0.00%
300,000.00 0.00%
300,000.00 0.00%
39,444.60 75.52%
39,444.60 75.52%
39,444.60 75.52%
4,346,711.92 19.69%
0.00 0.00%
-1,765,784.48 -10.36%
2/15/2023 12:38:02 PM Page 17 of 24
Category: 700 - Capital Total: 0.00 161,142.00 121,697.40 Department: 711 - Improvement Total: 0.00 161,142.00 121,697.40 Expense Total: 3,290,000.00 5,412,412.00 1,065,700.08
Fund: 092 - Capital Improvement Proj Fund Surplus (Deficit): 0.00 0.00 0.00 Report Surplus (Deficit): 865,943.00 1,600,094.00 -165,690.48 092-710-74100 Construction/Improvements 280,000.00 280,000.00 0.00 Category: 700 - Capital Total: 300,000.00 300,000.00 0.00 Department: 710 - WWTP Lift Station and Plant Power Reliability Total: 300,000.00 300,000.00 0.00 Department: 711 - Improvement
Category: 700 - Capital
092-711-74100 Engie Improvements 0.00 161,142.00 121,697.40 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
-3,921,824.90 55.75%
2,030.00 120.14%
-618,699.07 17.50%
-123,608.49 34.56%
-1,494.27 83.30%
-3,422.93 56.12%
-14,644.14 88.38%
-2,596,402.25 1.58%
-7,278,066.05 42.20%
73,672.27 44.32%
642.29 97.26%
4,000.00 0.00%
78,314.56 50.99%
160,205.27 48.26%
2,205.66 67.08%
162,410.93 48.66%
64,691.02 50.49%
16,515.41 8.35%
81,206.43 45.39%
132,438.54 33.78%
132,438.54 33.78%
74,874.71 42.99%
-834,254.65 174.39%
2,340,107.02 9.61%
1,580,727.08 58.85%
93,648.34 49.76%
20,452.17 31.52%
500.00 0.00%
114,600.51 47.13%
1,535,258.04 46.46%
1,535,258.04 46.46%
4,254.52 97.90%
4,254.52 97.90%
218,043.13 49.27%
95,397.48 58.59%
228.85 86.01%
313,669.46 52.60%
30,236.51 46.36%
Department: 550 - PUBLIC WORKS - STREET LIGHTS Total: 56,369.00 56,369.00 26,132.49 30,236.51 46.36% 2/15/2023 12:38:02 PM Page 18 of 24
600 - Operating & Maintenance 210,760.00 230,398.00 135,000.52 700 - Capital 0.00 1,636.00 1,407.15
Department: 511 - RECREATION Total: 629,503.00 661,810.00 348,140.54 Department: 550 - PUBLIC WORKS - STREET LIGHTS
600 - Operating & Maintenance 56,369.00 56,369.00 26,132.49 Department: 501 - PUBLIC SAFETY - POLICE/FIRE Total: 2,859,337.00 2,867,351.00 1,332,092.96 Department: 510 - LEISURE SERVICES - LIBRARY
600 - Operating & Maintenance 198,379.00 202,379.00 198,124.48 Department: 510 - LEISURE SERVICES - LIBRARY Total: 198,379.00 202,379.00 198,124.48 Department: 511 - RECREATION
500 - Employee Services 418,743.00 429,776.00 211,732.87 600 - Operating & Maintenance 29,780.00 29,867.00 9,414.83 700 - Capital 500.00 500.00 0.00
Department: 420 - FINANCE Total: 212,531.00 216,760.00 102,159.49 Department: 501 - PUBLIC SAFETY - POLICE/FIRE
600 - Operating & Maintenance 2,859,337.00 2,867,351.00 1,332,092.96 600 - Operating & Maintenance 1,016,926.00 1,121,528.00 1,955,782.65 700 - Capital 1,352,264.00 2,588,973.00 248,865.98
Department: 410 - NON-DEPARTMENTAL Total: 2,500,515.00 3,841,826.00 2,261,098.92 Department: 420 - FINANCE
500 - Employee Services 182,251.00 186,393.00 92,744.66 Department: 403 - CITY CLERK Total: 137,459.00 148,692.00 67,485.57 Department: 404 - CITY ATTORNEY
600 - Operating & Maintenance 200,000.00 200,000.00 67,561.46 Department: 404 - CITY ATTORNEY Total: 200,000.00 200,000.00 67,561.46 Department: 410 - NON-DEPARTMENTAL
500 - Employee Services 131,325.00 131,325.00 56,450.29 600 - Operating & Maintenance 6,715.00 6,700.00 4,494.34 Department: 402 - CITY MANAGER Total: 298,506.00 316,323.00 153,912.07 Department: 403 - CITY CLERK
500 - Employee Services 119,548.00 130,671.00 65,979.98 600 - Operating & Maintenance 17,911.00 18,021.00 1,505.59 600 - Operating & Maintenance 21,481.00 23,481.00 22,838.71 700 - Capital 0.00 4,000.00 0.00
Department: 401 - CITY COUNCIL Total: 142,827.00 159,793.00 81,478.44 Department: 402 - CITY MANAGER
500 - Employee Services 291,791.00 309,623.00 149,417.73 490 - Use of Monies & Properties 120,000.00 126,000.00 111,355.86 495 - Client Review 1,488,161.00 2,637,987.00 41,584.75 Revenue Total: 10,396,137.00 12,592,504.00 5,314,437.95 Expense
Department: 401 - CITY COUNCIL
500 - Employee Services 121,346.00 132,312.00 58,639.73 420 - Fees & Permits 10,080.00 10,080.00 12,110.00
430 - Revenues From Other Agencies 728,187.00 749,975.00 131,275.93 440 - Charges for Current Services 142,790.00 188,890.00 65,281.51 442 - Misc 8,950.00 8,950.00 7,455.73
450 - Fines & Penalties 7,800.00 7,800.00 4,377.07
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Group Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Category Used
Fund: 001 - General Fund
Revenue
410 - Taxes 7,890,169.00 8,862,822.00 4,940,997.10
147,062.88 40.24%
40,000.00 0.00%
187,062.88 34.62%
311,812.19 44.79%
5,000.00 0.00%
316,812.19 44.39%
91,961.47 45.15%
91,961.47 45.15%
242,283.53 48.52%
185,531.62 30.39%
22,129.37 24.99%
449,944.52 41.31%
243,100.82 39.32%
354,428.73 19.23%
1,894.92 28.82%
599,424.47 28.81%
5,678,322.11 49.76%
-1,599,743.94 -24.10%
-586,819.42 52.13%
5,167.49 261.48%
-1,052,112.00 0.00%
-1,633,763.93 28.38%
278,060.42 39.50%
1,119,095.53 38.56%
1,397,155.95 38.75%
1,397,155.95 38.75%
-236,607.98 0.00%
-586,720.00 0.00%
-586,720.00 0.00%
36,720.00 0.00%
36,720.00 0.00%
422,200.78 23.24%
422,200.78 23.24%
458,920.78 21.78%
-127,799.22 0.00%
-1,301,954.03 51.67%
442 - Misc 0.00 0.00 185.81 185.81 0.00%
2/15/2023 12:38:02 PM Page 19 of 24
Department: 702 - Sewer Collections System Cleaning Total: 850,000.00 550,000.00 127,799.22 Expense Total: 886,720.00 586,720.00 127,799.22
Fund: 006 - Wastewater Capital Surplus (Deficit): 0.00 0.00 -127,799.22 Fund: 020 - Water Fund
Revenue
440 - Charges for Current Services 2,694,128.00 2,694,128.00 1,392,173.97 Revenue Total: 886,720.00 586,720.00 0.00
Expense
Department: 701 - WASTEWATER
600 - Operating & Maintenance 36,720.00 36,720.00 0.00
Department: 701 - WASTEWATER Total: 36,720.00 36,720.00 0.00 Department: 702 - Sewer Collections System Cleaning
600 - Operating & Maintenance 850,000.00 550,000.00 127,799.22 Department: 701 - WASTEWATER Total: 2,311,558.00 2,281,112.00 883,956.05 Expense Total: 2,311,558.00 2,281,112.00 883,956.05
Fund: 005 - Sewer Fund Surplus (Deficit): 0.00 0.00 -236,607.98 Fund: 006 - Wastewater Capital
Revenue
495 - Client Review 886,720.00 586,720.00 0.00
495 - Client Review 1,079,230.00 1,052,112.00 0.00
Revenue Total: 2,311,558.00 2,281,112.00 647,348.07
Expense
Department: 701 - WASTEWATER
500 - Employee Services 447,828.00 459,606.00 181,545.58 600 - Operating & Maintenance 1,863,730.00 1,821,506.00 702,410.47 Expense Total: 9,535,762.00 11,303,473.00 5,625,150.89
Fund: 001 - General Fund Surplus (Deficit): 860,375.00 1,289,031.00 -310,712.94 Fund: 005 - Sewer Fund
Revenue
440 - Charges for Current Services 1,225,800.00 1,225,800.00 638,980.58 490 - Use of Monies & Properties 6,528.00 3,200.00 8,367.49 Department: 565 - PLANNING
500 - Employee Services 398,248.00 400,610.00 157,509.18 600 - Operating & Maintenance 153,155.00 438,793.00 84,364.27 700 - Capital 1,000.00 2,662.00 767.08
Department: 565 - PLANNING Total: 552,403.00 842,065.00 242,640.53 Department: 558 - PUBLIC WORKS - GENERAL
500 - Employee Services 459,761.00 470,619.00 228,335.47 600 - Operating & Maintenance 262,314.00 266,511.00 80,979.38 700 - Capital 29,500.00 29,500.00 7,370.63
Department: 558 - PUBLIC WORKS - GENERAL Total: 751,575.00 766,630.00 316,685.48 700 - Capital 5,000.00 5,000.00 0.00
Department: 552 - PUBLIC WORKS - PARKS Total: 446,819.00 569,725.00 252,912.81 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE
600 - Operating & Maintenance 170,325.00 167,650.00 75,688.53 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE Total: 170,325.00 167,650.00 75,688.53 600 - Operating & Maintenance 339,214.00 246,100.00 99,037.12 700 - Capital 40,000.00 40,000.00 0.00
Department: 551 - STORM WATER Total: 379,214.00 286,100.00 99,037.12 Department: 552 - PUBLIC WORKS - PARKS
600 - Operating & Maintenance 441,819.00 564,725.00 252,912.81 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Category Used
Department: 551 - STORM WATER
14,142.79 296.43%
-239,695.00 0.00%
-1,527,320.43 48.07%
155,803.60 54.22%
1,706,988.71 34.11%
2,913.22 70.87%
1,865,705.53 36.56%
1,865,705.53 36.56%
338,385.10 0.00%
-537,740.00 0.00%
-537,740.00 0.00%
37,740.00 0.00%
37,740.00 0.00%
206,824.49 58.64%
206,824.49 58.64%
244,564.49 54.52%
-293,175.51 0.00%
-2,300.00 0.00%
164.00 0.00%
1,358.05 294.01%
-777.95 74.07%
3,000.00 0.00%
3,000.00 0.00%
3,000.00 0.00%
2,222.05 0.00%
91.75 252.92%
91.75 252.92%
91.75 252.92%
-62,223.00 0.00%
-205,737.77 36.78%
1,237.36 306.23%
-266,723.41 31.31%
2,000.00 0.00%
2,000.00 0.00%
47,667.50 56.67%
Department: 553 - GAS TAX/STREET MAINTENANCE Total: 2,000.00 2,000.00 0.00 Department: 554 - TRAFFIC SAFETY
600 - Operating & Maintenance 95,000.00 110,000.00 62,332.50 2/15/2023 12:38:02 PM Page 20 of 24
471 - Gas Tax 325,454.00 325,454.00 119,716.23
490 - Use of Monies & Properties 979.00 600.00 1,837.36 Revenue Total: 397,000.00 388,277.00 121,553.59
Expense
Department: 553 - GAS TAX/STREET MAINTENANCE
600 - Operating & Maintenance 2,000.00 2,000.00 0.00
Fund: 024 - Traffic Mitigation Fund
Revenue
490 - Use of Monies & Properties 84.00 60.00 151.75
Revenue Total: 84.00 60.00 151.75
Fund: 024 - Traffic Mitigation Fund Total: 84.00 60.00 151.75 Fund: 025 - Gas Tax Fund
Revenue
440 - Charges for Current Services 70,567.00 62,223.00 0.00 Expense
Department: 580 - HOUSING
600 - Operating & Maintenance 3,000.00 3,000.00 0.00
Department: 580 - HOUSING Total: 3,000.00 3,000.00 0.00 Expense Total: 3,000.00 3,000.00 0.00
Fund: 023 - Housing Fees Surplus (Deficit): -1,755.00 0.00 2,222.05 Fund: 023 - Housing Fees
Revenue
440 - Charges for Current Services 0.00 2,300.00 0.00
443 - Housing 225.00 0.00 164.00
490 - Use of Monies & Properties 1,020.00 700.00 2,058.05 Revenue Total: 1,245.00 3,000.00 2,222.05
Department: 602 - Reservoirs 1 & 2 (FY 13/14)
600 - Operating & Maintenance 400,000.00 500,000.00 293,175.51 Department: 602 - Reservoirs 1 & 2 (FY 13/14) Total: 400,000.00 500,000.00 293,175.51 Expense Total: 437,740.00 537,740.00 293,175.51
Fund: 021 - Water Capital Surplus (Deficit): 0.00 0.00 -293,175.51 Revenue
495 - Client Review 437,740.00 537,740.00 0.00
Revenue Total: 437,740.00 537,740.00 0.00
Expense
Department: 601 - WATER
600 - Operating & Maintenance 37,740.00 37,740.00 0.00
Department: 601 - WATER Total: 37,740.00 37,740.00 0.00 700 - Capital 10,000.00 10,000.00 7,086.78
Department: 601 - WATER Total: 3,007,281.00 2,941,023.00 1,075,317.47 Expense Total: 3,007,281.00 2,941,023.00 1,075,317.47
Fund: 020 - Water Fund Surplus (Deficit): -1.00 0.00 338,385.10 Fund: 021 - Water Capital
495 - Client Review 302,952.00 239,695.00 0.00
Revenue Total: 3,007,280.00 2,941,023.00 1,413,702.57
Expense
Department: 601 - WATER
500 - Employee Services 332,589.00 340,333.00 184,529.40 600 - Operating & Maintenance 2,664,692.00 2,590,690.00 883,701.29 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Category Used
490 - Use of Monies & Properties 10,200.00 7,200.00 21,342.79
258,046.39 6.60%
305,713.89 20.86%
-10,821.25 0.00%
-10,821.25 0.00%
296,892.64 23.54%
30,169.23 0.00%
-37,401.14 5.73%
-10,000.00 0.00%
1,251.74 483.97%
0.00 100.00%
-46,149.40 68.61%
127,000.04 7.30%
10,000.00 0.00%
137,000.04 6.80%
137,000.04 6.80%
90,850.64 0.00%
-44,935.00 0.00%
66.21 201.86%
-44,868.79 0.29%
41,750.00 7.22%
41,750.00 7.22%
41,750.00 7.22%
-3,118.79 0.00%
-260,734.91 43.52%
1,638.66 239.46%
-500,281.00 0.00%
-759,377.25 21.15%
0.00 100.00%
486,673.69 43.81%
486,673.69 49.47%
486,673.69 49.47%
-272,703.56 0.00%
0.00 100.00%
4,352.28 680.30%
4,352.28 100.71%
Revenue
430 - Revenues From Other Agencies 0.00 610,253.00 610,253.00 490 - Use of Monies & Properties 0.00 750.00 5,102.28
Revenue Total: 0.00 611,003.00 615,355.28
2/15/2023 12:38:02 PM Page 21 of 24
700 - Capital 337,736.00 866,085.00 379,411.31
Department: 560 - MEASURE A Total: 400,736.00 963,085.00 476,411.31 Expense Total: 400,736.00 963,085.00 476,411.31
Fund: 031 - Measure A Surplus (Deficit): 1,175.00 0.00 -272,703.56 Fund: 032 - American Rescue Plan Act Fund
490 - Use of Monies & Properties 1,175.00 1,175.00 2,813.66 495 - Client Review 0.00 500,281.00 0.00
Revenue Total: 401,911.00 963,085.00 203,707.75
Expense
Department: 560 - MEASURE A
600 - Operating & Maintenance 63,000.00 97,000.00 97,000.00 Department: 557 - PUBLIC WORKS - ENGINEERING Total: 45,000.00 45,000.00 3,250.00 Expense Total: 45,000.00 45,000.00 3,250.00
Fund: 029 - Transportation Planning Surplus (Deficit): 6,065.00 0.00 -3,118.79 Fund: 031 - Measure A
Revenue
475 - Measure A 400,736.00 461,629.00 200,894.09
Revenue
474 - Transportation Planning 51,000.00 44,935.00 0.00
490 - Use of Monies & Properties 65.00 65.00 131.21
Revenue Total: 51,065.00 45,000.00 131.21
Expense
Department: 557 - PUBLIC WORKS - ENGINEERING
600 - Operating & Maintenance 45,000.00 45,000.00 3,250.00 700 - Capital 10,000.00 10,000.00 0.00
Department: 559 - TDA GRANT Total: 123,500.00 147,000.00 9,999.96 Expense Total: 123,500.00 147,000.00 9,999.96
Fund: 027 - Local Transportation Fund Surplus (Deficit): 0.00 0.00 90,850.64 Fund: 029 - Transportation Planning
490 - Use of Monies & Properties 326.00 326.00 1,577.74 495 - Client Review 63,000.00 97,000.00 97,000.00
Revenue Total: 123,500.00 147,000.00 100,850.60
Expense
Department: 559 - TDA GRANT
600 - Operating & Maintenance 113,500.00 137,000.00 9,999.96 Expense Total: 397,000.00 388,277.00 91,384.36
Fund: 025 - Gas Tax Fund Surplus (Deficit): 0.00 0.00 30,169.23 Fund: 027 - Local Transportation Fund
Revenue
473 - Local Transportation 34,693.00 39,674.00 2,272.86 474 - Transportation Planning 25,481.00 10,000.00 0.00
700 - Capital 300,000.00 276,277.00 18,230.61
Department: 554 - TRAFFIC SAFETY Total: 395,000.00 386,277.00 80,563.11 Department: 557 - PUBLIC WORKS - ENGINEERING
600 - Operating & Maintenance 0.00 0.00 10,821.25
Department: 557 - PUBLIC WORKS - ENGINEERING Total: 0.00 0.00 10,821.25 Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Category Used
300,000.00 0.00%
300,000.00 0.00%
300,000.00 0.00%
304,352.28 197.86%
1,293.47 0.00%
1,293.47 0.00%
1,293.47 0.00%
-4,346,711.92 19.69%
-4,346,711.92 19.69%
40,000.00 0.00%
40,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
125,000.00 0.00%
125,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
80,000.00 0.00%
80,000.00 0.00%
0.46 100.00%
0.46 100.00%
1,107,275.00 7.73%
1,107,275.00 7.73%
60,956.58 44.58%
60,956.58 44.58%
516,114.05 10.93%
516,114.05 10.93%
50,000.00 0.00%
50,000.00 0.00%
265,500.56 59.77%
265,500.56 59.77%
Department: 308 - No. Ave of the Flags Park and Ride Total: 50,000.00 50,000.00 0.00 Department: 320 - Road Maintenance (2021/22)
700 - Capital 0.00 660,000.00 394,499.44
Department: 320 - Road Maintenance (2021/22) Total: 0.00 660,000.00 394,499.44 2/15/2023 12:38:02 PM Page 22 of 24
Department: 221 - Willemsen House Renovation Total: 0.00 110,000.00 49,043.42 Department: 307 - McMurray Road Widening/TS (13/14)
700 - Capital 400,000.00 579,452.00 63,337.95
Department: 307 - McMurray Road Widening/TS (13/14) Total: 400,000.00 579,452.00 63,337.95 Department: 308 - No. Ave of the Flags Park and Ride
700 - Capital 50,000.00 50,000.00 0.00
Department: 219 - Engie Project Total: 0.00 45,120.00 45,119.54 Department: 220 - Willemsen Parking Lot
700 - Capital 0.00 1,200,000.00 92,725.00
Department: 220 - Willemsen Parking Lot Total: 0.00 1,200,000.00 92,725.00 Department: 221 - Willemsen House Renovation
700 - Capital 0.00 110,000.00 49,043.42
Department: 214 - City Hall Generator/Electrical Replacement Total: 0.00 40,000.00 0.00 Department: 217 - River View Park Basketball Court Resurfacing 700 - Capital 0.00 80,000.00 0.00
Department: 217 - River View Park Basketball Court Resurfacing Total: 0.00 80,000.00 0.00 Department: 219 - Engie Project
700 - Capital 0.00 45,120.00 45,119.54
Department: 207 - Santa Ynez River Trail Total: 75,000.00 50,000.00 0.00 Department: 212 - The Avenue Median 3 Improvement
700 - Capital 125,000.00 125,000.00 0.00
Department: 212 - The Avenue Median 3 Improvement Total: 125,000.00 125,000.00 0.00 Department: 214 - City Hall Generator/Electrical Replacement 700 - Capital 0.00 40,000.00 0.00
epartment: 102 - Storm Drain Outfall Repairs and Re-Establishment Total: 40,000.00 40,000.00 0.00 Department: 205 - City Hall Repairs
700 - Capital 0.00 50,000.00 0.00
Department: 205 - City Hall Repairs Total: 0.00 50,000.00 0.00 Department: 207 - Santa Ynez River Trail
700 - Capital 75,000.00 50,000.00 0.00
Fund: 075 - Trust & Agency Fund Total: 0.00 0.00 1,293.47 Fund: 092 - Capital Improvement Proj Fund
Revenue
495 - Client Review 3,290,000.00 5,412,412.00 1,065,700.08 Revenue Total: 3,290,000.00 5,412,412.00 1,065,700.08
Expense
Department: 102 - Storm Drain Outfall Repairs and Re-Establishment 700 - Capital 40,000.00 40,000.00 0.00
Expense Total: 0.00 300,000.00 0.00
Fund: 032 - American Rescue Plan Act Fund Surplus (Deficit): 0.00 311,003.00 615,355.28 Fund: 075 - Trust & Agency Fund
Revenue
490 - Use of Monies & Properties 0.00 0.00 1,293.47
Revenue Total: 0.00 0.00 1,293.47
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Category Used
Expense
Department: 567 - ARPA
700 - Capital 0.00 300,000.00 0.00
Department: 567 - ARPA Total: 0.00 300,000.00 0.00
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022
700,000.00 0.00%
700,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
76,198.47 49.20%
76,198.47 49.20%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
-39,443.48 132.41%
-39,443.48 132.41%
-58,232.50 0.00%
-58,232.50 0.00%
249,070.00 0.37%
249,070.00 0.37%
294,828.18 1.72%
294,828.18 1.72%
300,000.00 0.00%
300,000.00 0.00%
39,444.60 75.52%
39,444.60 75.52%
4,346,711.92 19.69%
0.00 0.00%
-1,765,784.48 -10.36%
Expense Total: 3,290,000.00 5,412,412.00 1,065,700.08
Fund: 092 - Capital Improvement Proj Fund Surplus (Deficit): 0.00 0.00 0.00 Report Surplus (Deficit): 865,943.00 1,600,094.00 -165,690.48 2/15/2023 12:38:02 PM Page 23 of 24
Department: 710 - WWTP Lift Station and Plant Power Reliability 700 - Capital 300,000.00 300,000.00 0.00
Department: 710 - WWTP Lift Station and Plant Power Reliability Total: 300,000.00 300,000.00 0.00 Department: 711 - Improvement
700 - Capital 0.00 161,142.00 121,697.40
Department: 711 - Improvement Total: 0.00 161,142.00 121,697.40 Department: 704 - Sewer Line Replacement
700 - Capital 250,000.00 250,000.00 930.00
Department: 704 - Sewer Line Replacement Total: 250,000.00 250,000.00 930.00 Department: 706 - WWTP Facilities Improvement
700 - Capital 300,000.00 300,000.00 5,171.82
Department: 706 - WWTP Facilities Improvement Total: 300,000.00 300,000.00 5,171.82 Department: 612 - Engie Project
700 - Capital 0.00 121,698.00 161,141.48
Department: 612 - Engie Project Total: 0.00 121,698.00 161,141.48 Department: 613 - Res No2 Reroof
700 - Capital 0.00 0.00 58,232.50
Department: 613 - Res No2 Reroof Total: 0.00 0.00 58,232.50 Department: 609 - Supplemental Well/WTP Feasibility
700 - Capital 50,000.00 50,000.00 0.00
Department: 609 - Supplemental Well/WTP Feasibility Total: 50,000.00 50,000.00 0.00 Department: 610 - Water Distribution System Improvements 700 - Capital 100,000.00 100,000.00 0.00
Department: 610 - Water Distribution System Improvements Total: 100,000.00 100,000.00 0.00 Department: 605 - WTP Backwash Reclamation Improvement Project 700 - Capital 0.00 100,000.00 0.00
partment: 605 - WTP Backwash Reclamation Improvement Project Total: 0.00 100,000.00 0.00 Department: 607 - Water Meter Upgrades
700 - Capital 100,000.00 100,000.00 0.00
Department: 607 - Water Meter Upgrades Total: 100,000.00 100,000.00 0.00 700 - Capital 50,000.00 50,000.00 0.00
Department: 401 - River View Park Misc. Total: 50,000.00 50,000.00 0.00 Department: 603 - WTP Facilities Improvement (13/14)
700 - Capital 150,000.00 150,000.00 73,801.53
Department: 603 - WTP Facilities Improvement (13/14) Total: 150,000.00 150,000.00 73,801.53 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Category Used
Department: 321 - Road Maintenance (2022/23)
700 - Capital 1,300,000.00 700,000.00 0.00
Department: 321 - Road Maintenance (2022/23) Total: 1,300,000.00 700,000.00 0.00 Department: 401 - River View Park Misc.
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022
-1,599,743.94
-236,607.98
-127,799.22
338,385.10
-293,175.51
2,222.05
91.75 30,169.23
90,850.64
-3,118.79
-272,703.56
304,352.28
1,293.47
0.00 -1,765,784.48
092 - Capital Improvement Proj Fund 0.00 0.00 0.00
Report Surplus (Deficit): 865,943.00 1,600,094.00 -165,690.48 2/15/2023 12:38:02 PM Page 24 of 24
027 - Local Transportation Fund 0.00 0.00 90,850.64
029 - Transportation Planning 6,065.00 0.00 -3,118.79
031 - Measure A 1,175.00 0.00 -272,703.56
032 - American Rescue Plan Act Fund 0.00 311,003.00 615,355.28 075 - Trust & Agency Fund 0.00 0.00 1,293.47
020 - Water Fund -1.00 0.00 338,385.10
021 - Water Capital 0.00 0.00 -293,175.51
023 - Housing Fees -1,755.00 0.00 2,222.05
024 - Traffic Mitigation Fund 84.00 60.00 151.75
025 - Gas Tax Fund 0.00 0.00 30,169.23
Fund Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Fund Activity
001 - General Fund 860,375.00 1,289,031.00 -310,712.94
005 - Sewer Fund 0.00 0.00 -236,607.98
006 - Wastewater Capital 0.00 0.00 -127,799.22
Budget Report For Fiscal: 2022-23 Period Ending: 12/31/2022
2022-23 Proposed
Amendment 2023-24 Forecast 2024-25 Forecast 2025-26 Forecast 2026-27 Forecast %
C
Operating Revenue Summary
Taxes 9,612,822 9,730,579 9,849,945 9,970,947 10,093,608 Fees and Permits 10,080 10,080 10,080 10,080 10,080
Revenue from Other Agencies 845,872 761,673 773,605 785,775 798,189 Charges for Current Services 188,890 196,550 198,000 198,000 198,000 Fines and Penalties 7,800 7,800 7,800 7,800 7,800
Miscellaneous 8,950 8,950 8,950 8,950 89,510
Use of Money and Property 126,000 176,000 177,000 178,020 179,060 General Fund Revenue Total 10,800,414 10,891,632 11,025,380 11,159,572 11,376,248 Operating Expenditure Summary
Employee Services 2,191,329 2,300,553 2,379,555 2,445,298 2,518,657 Operating and Maintenance 5,989,641 6,185,702 6,371,273 6,562,411 6,759,284 CalPERS Unfunded Accrued Liability 1,436,525 - 196,640 205,760 214,000 Capital Lease Payment 36,047 37,857 39,741 41,700 43,740 Minor Capital 50,561 51,572 52,604 53,656 54,729
General Fund Expenditure Total 9,704,103 8,575,684 9,039,813 9,308,825 9,590,409 Net Operating Revenue over Expenditures $ 1,096,311 $ 2,315,947 $ 1,985,567 $ 1,850,748 $ 1,785,839 Other Financing Sources (Uses)
Use of Reserves (2,542,090) (2,407,067) (963,398) (89,778) (75,470) Transfers for Capital Projects 2,615,210 2,407,067 963,398 89,778 75,470 Other Financing Sources Total -
Net change in Fund Balance (1,518,899) (91,120) 1,022,169 1,760,970 1,710,369 Fund Balance, July 1 $ 11,988,243 $ 10,469,344 $ 10,378,225 $ 11,400,394 $ 13,161,363 Ending Fund Balance, June 30 $ 10,469,344 $ 10,378,225 $ 11,400,394 $ 13,161,363 $ 14,871,733 Target Reserve level $ 3,396,436 $ 3,001,490 $ 3,163,935 $ 3,258,089 $ 3,356,643 (35% of Operating Expenditures)
Above (Below Reserves) $ 7,072,908 $ 7,376,735 $ 8,236,459 $ 9,903,275 $ 11,515,090 Percentage over (under) 208.2% 245.8% 260.3% 304.0% 343.1% Mid-Year Budget Update FY 2022-23
Five Year Forecast
General Fund Balance
Reserves Above Targeted Level may be used in accordance to the City's General Fund Reserve Policy.
Assumptions:
Property tax revenue assumes a 2% annual increase.
Sales tax and transient occupancy tax assumes steady growth at 1% annually.
Employee services and operating and maintenance assumes a 3% annual increase.
Minor Capital expenditures assume 2% annual increase.
CalPERS Unfunded Liability (UAL) projected amount is based on the minimum required contribution as of the July 2022 CalPERS Actuarial Valuation Report. CalPERS issues Annual Valuations Report every Summer with the most current minimum required contribution.
Use of reserves for Capital Improvement Projects (CIP) are based on the CIP 5-Year CIP Budget Forecast.
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 6
To: The Honorable Mayor and City Council
From: Scott Wolfe, City Manager
Meeting Date: February 23, 2023
Subject: Establishment of City Council Priorities for the Year 2023-24 ______________________________________________________________________________
BACKGROUND
In an effort to ascertain policy direction on items of particular interest of the City Council, staff has requested each City Council Member provide the City Manager with priorities to be focused upon in the coming year. To date, no specific priorities have been identified for Fiscal Year 2023-24.
The list of priorities previously adopted by the City Council is attached (Attachment 1).
These are listed in no particular order and without reference to which City Council Member proposed each one. Each item also has a status identified, with each item being identified as either Incomplete, Complete, or On-going. A status of On-going indicates that while the initial concern may have been addressed, longer-term monitoring or additional work may be required to ensure that the intent of the City Council is met. Items which have been completed for more than one year have been removed from the list.
The City Manager would like to facilitate a discussion at tonight’s City Council meeting to allow the City Council to collectively determine those priorities that reflect the general will of the City Council for the coming year, and then subsequently direct staff to work toward the achievement of those priorities. These priorities should be considered more specific than the general goals established in the budget document, which tend to be very broad in scope (Maintain a balanced budget, Continue to support economic development, Emergency Preparedness, etc.), but are more in line with some of the objectives listed in the budget document (Update Circulation Element, Acquire a generator for City Hall, Create an arts and culture committee). While the budget goals and objectives are tied specifically to points of the Vision Plan, there is no requirement that these City Council priorities do so, although they very well may.
2023 City Council Goals Page 2 February 23, 2023
Staff will then undertake work to achieve each of these priorities and periodically report back to the City Council on the progress of each of them. The City Council will have an opportunity at the time of these reports to adjust each priority as is deemed appropriate at the time, or to deem a priority reached or determine that a priority which has not been achieved yet is no longer necessary or desirable.
The establishment of priorities serves several purposes. First and foremost, it allows the City Council to set the direction of the City for the coming year. These priorities then become a portion of the work plan for the City Manager, who will then use them to inform the work plan of each City department head. By following up on the progress of these priorities, the City Council can also gauge the effectiveness of the City Manager and staff, and help determine areas where adjustment of staffing resources may be needed.
FISCAL IMPACT
The establishment of City Council priorities is not anticipated to result in direct fiscal impacts to the City. Individual priorities may require expenditure of funds which will be addressed at a future date following staff analysis and a report back to the City Council.
RECOMMENDATION
Staff recommends that the City Council identify any further priorities for addition to the existing list, take any public comment that may be given on the matter, and adopt those priorities which the City Council deems appropriate as official City Council Priorities.
ATTACHMENTS
Attachment 1 - List of existing City Council priorities
Adopted
City Council Priorities
February 2023 Update on Progress
(Completed priorities are shown as underlined)
1. Investigate the possibility of acquiring property (including portions of the Willemsen property) for future use by the City. (City Manager) STATUS: Complete (but investigation of future opportunities will continue) o February 27, 2020 – City Council discussed properties for possible acquisition in closed session.
o May 28, 2020 – Escrow closed on Willemsen Property (23.69 acres) o October-December 2020 – Staff seeking resident input on future use of the property. Discussions on future use by City Council continuing.
2. Investigate new adult fitness equipment for installation at various parks (and possibly other City-owned properties) within the City. (Recreation) STATUS: On-going
o June 2020 – Staff has been researching a variety of different outdoor fitness equipment with a particular emphasis on durability and ease of maintenance.
Locations being considered at this time are River View Park, Village Park, and possible future River Trail sites. Next steps are to arrange site visits to investigate examples of outdoor fitness equipment in other jurisdictions and gather information on the actual reliability and manufacturer maintenance support from the agency perspective, and to get cost estimates on recommended brands/models. o December 2020 - Staff has continued to research various brands of outdoor fitness equipment that may be a good fit for Buellton. Smaller packages of 3-4 pieces of equipment are in the $8,000-15,000 range not including installation. The City of Lompoc is in the process of installing a large adult fitness course at Beattie Park adjacent to a new kid’s playground. Lompoc Parks & Rec staff had high praise for the quality of the equipment they selected from Gametime, a manufacturer of such equipment. The most popular pieces are shown below along with prices.
2023 Council Priorities update Page 2 February 23, 2023 o April 2021 – A discussion on allocation of Proposition 68 Grant funding by the City Council resulted in a removal of exercise equipment from the grant application, as similar equipment was available at Buellton Recreation Center.
However, this has not removed the Priority from the list, and staff will continue to work on this priority without the use of Prop 68 funding.
3. Create a community get-together event, possibly at Buellton Rec center. It may center around emergency preparedness, meeting City staff, or some other topic. (City Manager/Recreation)
STATUS: On-going
o June 2020 – At this point, bans on large gatherings make planning a community get-together event a little difficult. We are considering a fall event, provided large gatherings are allowed at that time, which would incorporate the Egg Hunt and some kids activities that we weren’t able to have at Easter. We are branding it as “Reopening Rockout” with Saturday TBA, 10am at River View Park. We could include staff introductions and/or emergency preparedness or health info into this event if Council wants to hit all the bases mentioned in the priority or we could keep it simple and focus on the community fun part. o December 2020 – With current gathering restrictions still in place, planning a community get-together has been tricky, but we’ve been doing our best to get creative. In addition to adapting our existing community events to follow public health guidelines, Recreation staff assisted the City Manager and Central Coast Film Society with producing a new event— a Drive-In Movie at the Willemsen Lower Field. We will also be working with Ethan Turpin, the “Walk into Wildfire” Arts & Culture Project applicant, on the Fire Safety Event to be held in the spring. As other restrictions are lifted, we look forward to ramping back up our events to bring the community together.
2023 Council Priorities update Page 3 February 23, 2023 o May 2021 – Memorial Day event at Avenue of Flags Median 4. Flag raising event held on Median 4 with local veteran’s group leading program. Arts and Culture Committee project provided patriotic art displays created by local school children. o November 2021 – Fall Fest was held on Avenue of Flags. Carnival Rides, Community organizations, and local music took center stage as this multi-day event came to Buellton in 2021 and 2022. We anticipate the event returning in 2023.
o January 2022 – City staff hosted an emergency preparedness/CERT training session at the Willemsen Barn. Approximately 25 persons participated in the training event.
o June 2022 – A Community Music Festival was held as part of projects associated with the City’s Arts and Culture Committee programming.
4. Have City’s landscaping contractor evaluate all City irrigation systems (particularly in the Parks) to ensure proper operation and adjust as necessary to ensure that landscaping is adequately watered. (Public Works)
STATUS: Ongoing
o JC Velazquez, Parks Foreman is working with Valley Gardener to audit the city’s irrigation systems and create a CIP plan for replacements. At this time, JC manages the landscape contract for Valley Gardener and oversees their work.
5. Produce for public distribution a periodic Avenue of Flags Development Update. (Planning)
STATUS: On-going
o A publicly-distributed update on Avenue of Flags development was first published in March 2019. Subsequent updates have been published and distributed by the Planning Department as changes have taken place. Staff anticipates continuing to provide updates on average once or twice per year, or more frequently if there are sufficient items to include in an update.
o Rather than publishing a hard copy for distribution, staff will be posting future AoF Development Updates to the City’s ZenCity platform, “Buellton Engage,” which is found on the homepage of the City’s website.
2023 Council Priorities update Page 4 February 23, 2023
6. Create Additional opportunities for public engagement and participation in local government (City Manager).
STATUS: Ongoing
o The City Council added this priority in 2021, and identified opportunities such as public forums with topics such as traffic safety. As of February 2023, staff is working toward hosting a Human Trafficking forum, which would be open to the public, but geared specifically toward school faculty and staff and the local hospitality industry.
7. Move forward on design of Median 3 on Avenue of Flags (Planning/Public Works) STATUS: Incomplete
o Concept design based on the Ave of Flags Specific Plan and incorporating the features from the Cal Poly Landscape Architecture graduate students proposals will be worked on this Spring/Summer. The concept design will be brought to Council for review prior to commencement of formal design plans.
8. Prepare Willemsen Barn for usage as an event center (Public Works) STATUS: Incomplete
o This item was added in 2022. Investigations by staff have resulted in the discovery of a need to evaluate the structural stability of the barn. Structural evaluation of the barn is being reviewed by staff to see if phasing can be incorporated to allow accommodation of partial public use, as well as investigating other options for improvements that meet current code requirements.
It is anticipated that options will be brought to Council in March/April 2023.
9. Initiate new Wastewater rate study (Public Works)
STATUS: Incomplete
o This item was added in 2022. Staff will be initiating this rate study early in Fiscal Year 2023-24.