AGENDA
ITEM
7 AGENDAS AF REP OR
DATE: February 2, 2022
TO: Mayor and City Council
APPROVED BY: Miguel Figueroa, City Manager ;/(
PREPARED BY: Karla Lobatos, Finance Director
SUBJECT: FY 2021-22 2nd Quarter Budget Status Report and Proposed Budget Amendment
======================================================================= Recommendation:
It is recommended that the City Council receive a briefing on the 2nd quarter status of the FY 2021 -22 Budget and consider a resolution to amend the FY 2021 -22 Budget.
Background:
The City Council of the City of Calexico adopted the City's FY 2021 -22 budget on June 21, 2021 .
A 1st quarter budget report was presented on October 21, 2021. A 2nd quarter budget report is provided at this time to update the General Fund's Fund Balance projection and to monitor budget compliance through the 2nd quarter of the FY 2021-22 fiscal year. A budget amendment is proposed to recognize improved revenue trends and to authorize spending of a portion of the improved revenues through operating budget adjustments.
Discussion & Analysis:
2021 -22 Year-to-Date Expenditures
The City of Calexico has completed the second quarter of the FY 2021-22 fiscal year and is on track with its' annual expenditure budget plan. A summary of city-wide year-to-date expenditures by fund is presented in Attachment A. The General Fund has expended 48% of its budget through December 2021 , and is on track with its' adopted budget. Other program expenditures outside of the General Fund are largely dependent upon the timing of capital projects.
General Fund Revenues
A summary of General Fund revenue history and projections is presented in Attachment C.
AGENDA
ITEM
7 Year-to-date revenues show continued improvement and provide a basis for increasing the annual General Fund revenue projection by $375,500. The improved revenue sources, listed below, are ongoing, across-the-board increases, including taxes and program fees. One source, Community Development fees, is proposed to be reduced to match the program's prior year level.
2nd Quarter Revenue Adjustments
Property Tax in lieu of MVLF $
Residual Tax Increment
Sales Tax
Cannabis
Transient Tax
Real Property Transfer tax
Housing In Lieu of Property Tax
Police Progam Fees, net
Ambulance Fees
Community Development
Recreation Program Fees
Measure H Transfer
General Fund Expenditures
$
20,000
44,000
65, 000
40,000
100,000
15,000
7,000
50,000
(200,000)
9,500
225,000
375,500
A summary of General Fund expenditure history and projections by department are presented in Attachment D. Through the 2nd quarter, most program departments have operated within approved appropriations. Four budget amendments are proposed to address unexpected overages, as follows:
2nd Quarter Expenditure Adjustments
Operations Traffic Control staffing
Operations Old City Hall Storm Damage Repairs
Operations Community Center Event Staffing
Capital Water Tower Structural Repairs
Grant Fund Expenditures
$ 150,000
30,000
5,000
15,000
$ 200,000
Fund #221 - Library Grant Fund - A FY 2021-22 budget amendment of $9,000 is proposed to provide spending authority for a new State Zip Books grant. The Adult Literacy Grant also has a proposed spending increase of $2,783 for additional available revenues.
Fund #255 - FEMA/Covid Relief Fund - A FY 2021-22 budget amendment of $1,030,000 is proposed to provide spending authority for the employee payments authorized from the City's 2 federal American Rescue Plan Act (ARPA) grant allocation. The balance of the City's available ARPA grant allocation will be considered as part of a separate policy discussion.
Fund #299 - Operating Grant Fund - A FY 2021-22 budget amendment of $124, 163 is proposed to carry over the remaining SB2/Housing Element grant spending authority from the prior FY 2020-2 1 fiscal year. A $19,000 budget amendment is also proposed to provide spending authority for a new Recreation grant from the State California Arts Council.
Fiscal Impact:
An overview of the General Fund fiscal trends and fund balance projection is presented as Attachment B.
The prior FY 2020-21 year-end close is near completion. The remaining work involves grant reimbursements that might have a minor impact on the General Fund. The FY 2020-21 General Fund balance projection remains approximately $2 million, or 13% of annual expenditures.
For the current FY 2021-22 fiscal year, improving/increased revenues projections of $375,500 will more than offset proposed operating expenditure adjustments of $200,000. The FY 2021 - 22 General Fund balance projection has improved to $2.1 million and remains on track with the City's 5-year budget plan.
Attachments:
1. Resolution
2. FY 2021 -22 City-wide Expenditures - Summary of Year-to-Date Expenditures by Fund
3. General Fund - Fund Balance Projection
4. General Fund - Revenues
5. General Fund - Expenditures by Department
3 RESOLUTION NO. 2022-
RESOLUTION OF THE CITY OF CALEXICO APPROVING
A FY 2021-22 MIDYEAR BUDGET AMENDMENT
WHEREAS, the City Council adopted the FY 2021 -22 Annual Budget on June 21, 2021; and
WHEREAS, the City Manager has prepared a FY 2021-22 2nd Qumter budget update to brief City Council on the City's cunent budget status; and WHEREAS, the City Manager has proposed a FY 2021-22 2nd Qumter budget adjustment as listed in Exhibit 1 to this resolution.
NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED by the City Council of the City of Calexico as follows:
1. The FY 2021-22 budget is amended as listed in Exhibit 1 to this resolution
2. The City Manager is authorized to allocate the budgeted vacancy savings target between General Fund departments as needed to match the savings realized by various departments
PASSED AND ADOPTED at a meeting of the City Council of the City of Calexico this 2nd day of February, 2022.
ATTEST:
Gabriela T. Garcia, City Clerk
APPROVED AS TO FORM:
Carlos Campos, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) SS.
CITY OF CALEXICO )
Javier Moreno, Mayor
I, Gabriela T. Garcia, Deputy City Clerk of the City of Calexico do hereby certify that the foregoing Resolution No. 2021 -xx was passed and adopted by the City Council on the 2nd day of Februmy, 2022 by the following vote to-wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Gabriela T. Garcia, City Clerk
City of Calexico
2021-22 Proposed Midyear Budget Adjustments
February 2, 2022
Exhibit 1 to Resolution
Fund Balance Impact
111 General Fund
To increase revenue budget to reflect current trends:
Revenues
Property Tax in lieu of MVLF
Residual Tax Increment
Sales Tax
Cannabis
Transient Tax
Real Property Transfer tax
Housing In Lieu of Property Tax
Police Progam Fees, net
Ambulance Fees
Community Development
Recreation Program Fees
Measure H Transfer
To increase expenditure budget to restore/augment current services:
Expenditures
Operations
Operations
Operations
Capital
221 Library Grant Fund
Traffic Control staffing
Old City Hall Storm Damage Repairs
Community Center Event Staffing
Water Tower Structural Repairs
To increase spending authority for State Zip Books Grant Revenues
Expenditures
To increase spending authority for Adult Literacy Grant Revenues
Expenditures
255 FEMA
To increase spending authority for disbursement of ARPA Federal Grant Funds (Employee Payments)
Revenues
Expenditures
299 Operating Grants
20,000
44,000
65,000
40,000
100,000
15,000
7,000
50,000
(200,000)
9,500
225,000
(150,000)
(30,000)
(5,000)
(15,000)
To carryover remaining Housing ElemenUSB2 operating grant from prior year Revenues
Expenditures
To appropriate new Recreation grant from State California Arts Council Revenues
Expenditures
Total, All Funds
375,500
(200,000)
9,000
(9,000)
2,783
(2,783)
1,030,000
(1,030,000)
124,163
(124,163)
19,000
(19,000)
175,500
175,500
ATTACHMENT A
2021-22 2nd Quarter Budget Report
City-wide Expenditures
Summary of Expenditures by Fund
----- Budget YTO Actual Remaining
Current 2nd Q Pro~osed Adjusted 12/31/2021 Budget %Used Notes General Fund
111 General Fund $ 16,810,849 $ 200,000 $ 17,010,849 $ 8,175,044 $ 8,835,805 48% 120 Measure H Sales Tax 3,100,000 3, 100,000 794,873 2,305, 127 26% Operating Grant Funds
221 Library Grants $ 41 ,635 11 ,783 53,418 14,588 38,830 27% 222 Community Donations 140,081 140,081 7,348 132,733 5% 231 Gas Tax 1,470,200 1,470,200 588, 134 882,066 40%
242 Prop 172/Public Safety Tax 250,000 250,000 62,500 187,500 25% 243 COPS State Grant Program 150,000 150,000 37,500 112,500 25% 255 FEMA/Disaster Recovery 642,635 1,030,000 1,672,635 1,028,839 643,796 62% 256 Cannabis/Applicant Reimburse 5,000 5,000 295 4,705 6% 281 Solid Waste $ 2,488,674 2,488,674 435,9 19 2,052,756 18% 299 Operating Grants 156,000 143,163 299,163 113,901 185,262 38% 712 Business Imp District 37,500 37,500 37,500 0%
Housing Funds
802 Successor Housing 1,976,500 1,976,500 297 1,976,204 0% 813 Fed Home Grant 500,000 500,000 500,000 0%
840 Fed CDBG - Program Income 547,507 547,507 862 546,645 0% 841 Fed Home - Program Income 605,000 605,000 1,445 603,555 0% 842/3 Local Funds 1,500 1,500 174 1,326 12%
846 CalHome - Program Income 51,000 51,000 228 50,772 0% Capital Project and Debt Service Funds
223 Art in Public Places 103,000 103,000 103,000 0%
233 LT A/Measure D 3,282,750 3,282,750 292 3,282,458 0% 234/6 Transportation Development 521,000 521,000 13,710 507,290 3% 237 Road Maintenance Rehab 1,385,000 1,385,000 19,076 1,365,924 1% 401 Measure H Bond Proceeds 3,197,177 3,197,177 1,207,643 1,989,534 38% 402 Measure D Bond Proceeds 2,800,000 2,800,000 377,120 2,422,880 13% 411 Local Capital Projects 3,517,330 3,517,330 10,953 3,506,376 0% 412 Capital Grants 8,349,186 8,349,186 396,955 7,952,231 5% 430-6 Development Impact Fees 2,236,944 2,236,944 24,847 2,212,097 1% 452-64 Development Projects 2,509,457 2,509,457 2,509,457 0% 474-6 New River Projects 28,473,500 28,473,500 1, 120,557 27,352,943 4% 301/2 Measure D Debt Service 1,793,550 1,793,550 199,470 1,594,080 11% 310 Measure H Debt Service 999,600 999,600 248,225 751,375 25% Enterprise Funds
513 Water Operations 8,381,000 8,381,000 2,489,193 5,891,808 30% 514 Water Debt Service 874,826 874,826 579,572 295,254 66% 515 Water Development Fees
516 Water Capital Program 14,062,000 14,062,000 128,199 13,933,801 1% 522 Airport Operations 454,827 454,827 205,339 249,488 45% 525 Airport Captial 3,649,430 3,649,430 612 3,648,818 0% 544 Wastewater Operations 6,070,000 6,070,000 1,638,071 4,431,929 27% 545 Wastewater Debt Service 1,185,611 1,185,611 789,615 395,996 67% 546 Wastewater Impact Fees
547 Wastewater Capital 26,191,560 26,191,560 769,564 25,421,996 3% CFO/Special Districts
261 Bravo Victoria 467,062 467,062 263,785 203,277 56%
903 Hearthstone 822,914 822,914 328,707 494,207 40%
906 Gran Plaza 682,903 682,903 337,865 345,039 49%
Internal Service Funds
601/2 Active and Retire Medical 4,874,150 4,874, 150 1,249,031 3,625,119 26% 603 Workers Compensation 1,394,000 1,394,000 700,341 693,659 50% 604 Unemployment Insurance 57,168 57,168 348 56,820 1%
605 General Liability Insurance 900,000 900,000 599,801 300,200 67% 601-5 Net Internal Charges (7,225,318) (7,225,318) (2,549,520) (4,675,798) 35% $ 150,984,710 $ 1,384,946 $ 152,369,656 $22,411,318 $129,958,337 15%
ATTACHMENT B
2021-22 2nd Quarter Budget Report
General Fund
Fund Balance Projection
2018-19 2019-20 2020-21 2021-22
Prelim/Unaudited 1st Quarter 2nd Quarter
Actual Actual 12L31L2021 Budget Change Budget
Annual Activity
Revenues
Property Tax $ 5,424,571 $ 5,835,809 $ 6,059,538 $ 6,077,935 $ 64,000 6,141,935 Sa les Tax 4,334,264 4,162,826 3,938,933 4,115,000 65,000 4,180,000 Other Genera l Revenues 2,325,203 2,521,667 2,977,430 2,640,462 162,000 2,802,462 Program Revenues 3,545,627 3,446,027 2,996,631 3,129,451 (140,500) 2,988,951 Measure H Transfer 664,697 503,706 873,388 848,000 225,000 1,073,000 One-time Revenues 600,000 103,504
Federal Covid Relief/Revenu e Loss
16,894,360 16,573,538 16,845,920 16,810,849 375,500 17,186,348 Expenditures
Salaries and Benefits
Gross sa lary and benefits 10,337,414 10,464,337 11,408,767 12,662,110 12,662,110 Va ca ncy Assumption (250,000) (250,000)
Measure H Re imbursement (1,250,000) (1,250,000) (1,250,000) (1,250,000) (1,250,000) Grant/Other Re imbursements (400,912) (457,442) (580,454) (520,281) (520,281) 8,686,502 8,756,895 9,578,313 10,641,829 10,641,829
Operating Costs
Operating Costs 4,017,799 4,004,262 3,646,319 3,708,220 185,000 3,893,220 Genera l Liability Insurance 796,274 443,427 713,838 591,998 591,998 Contribution to CFO 2013 298,909 381,281 217,000 217,000 Indirect Cost Allocation (716,197) (1,004, 721) (1,231,285) (980,831) (980,831) 4,396,785 3,824,249 3,128,871 3,536,387 185,000 3,721,387 Capital and Debt Service
Capita l Outlay 25,684 53,976 185,275 22,600 15,000 37,600 Transfer to Loca l Capital Fund 0 450,000
Debt Service - Wastewater Loan 742,554 1,470,549
Debt Service - JPIA Retrospective 633,780 633,778
Debt Service - Leases 7,863 44,356 44,356 44,356 44,356 Ca l PERS - Unfunded Liability 1,087,335 1,363,248 1,573,657 1,811,531 1,811,531 Retiree Medical - Benefit Payments 503,014 598,715 797,241 654,146 654,146 Retiree Medical - Amortize Liability 100,000 100,000 100,000 3,000,231 4,164,621 3,150,529 2,632,633 15,000 2,647,633 Total Expenditures 16,083,518 16,745,766 15,857,713 16,810,849 200,000 17,010,849 Net Annual Operating Results $ 810,842 $ (172,227) $ 988,207 $ (0) $ 175,500 $ 175,499 Fund Balance
Beginning Fund Bal ance $ 367,148 $ (263,724) 1,005,763 2,008,116 (14,147) 1,993,970 Annua l Ope rating Results 810,842 (172,227) 988,207 (O) 175,500 175,499 Long-term Wastewater Adva nce (1,441,715) 1,441,715
Ending Fund Balance $ (263,724) $ 1,005,763 $ 1,993,970 $ 2,008,116 $ 161,353 $ 2,169,469 % Annual Expenditures -2% 6% 13% 12% 13%
Days of Operations 44 47
ATTACHMENT C
2021-22 2nd Quarter Budget Report
General Fund
, ..... ~---- Revenues
2018-19 2019-20 2020-21 2021-22
Pre-Audit Current Proposed 2nd Quarter
Actual Actual 12/31/2021 Budget Change Budget Notes
General Revenues
Property Tax
Property tax $ 1,957,997 $ 2,078,613 $ 2,128,675 $ 2,135,000 $ $ 2,135,000 Property Tax in lieu of MVLF 2,984,974 3,110,247 3,200,348 3,232,435 20,000 3,252,435 Residual Tax Increment 481,600 606,079 730,515 710,500 44,000 754,500 Residua l - Land Sa le 40,870
5,424,571 5,835,809 6,059,538 6,077,935 64,000 6,141,935 Sales Tax
4,334,264 4,162,826 3,938,933 4,115,000 65,000 4,180,000 Business License
Business License 771,423 752,490 763,386 770,100 770,100 Cannabis 2,249 46,628 290,317 180,000 40,000 220,000
773,671 799,118 1,053,704 950,100 40,000 990,100
Franchise Fees
PGE/Cable/Other 265,509 293,760 326,476 325,000 325,000 Solid Waste 440,281 452,976 462,871 450,000 450,000
705,790 746,736 789,348 775,000 775,000
Other Taxes
Transient Tax 333,781 310,914 341,221 225,000 100,000 325,000 30% to IVECA Fund (100,134) (93,274)
RI Prop Trns Tx 56,094 29,070 38,296 40,000 15,000 55,000 Hsg Ath In Lieu 66,035 128,077 151,821 66,000 7,000 73,000 355,776 374,787 531,337 331,000 122,000 453,000
Money and Property
Invest Earnings (39,315) 5,255 (2,551)
Rents And Concessions 198,363 239,559 248,174 266,000 266,000 Water/Wastewater Leases 300,000 306,000 312,120 318,362 318,362 459,047 550,813 557,743 584,362 584,362
Other Miscellaneous Revenue
State VLF 19,776 33,398 29,995
Misc Income 11,143 16,815 14,887
Sale of Assets 103,504 417
30,919 153,717 45,299
Subtotal, General Revenues 12,084,037 12,623,806 12,975,901 12,833,398 291,000 13,124,397 Program Revenues
Police
Vehicle Code Fines 21,515 17,429 18,903 15,000 15,000
Alarm Permits 1,061 1,161 825 1,000 1,000
Sro Program 84,542 49,224 25,000 (25,000)
Special Service /Misc Revenue 52,233 36,036 26,199 20,000 5,000 25,000 Towing Fees 65,230 53,417 52,122 50,000 50,000
Livescan 38,160 26,856 1,194 20,000 5,000 25,000
POST 3,285 20,285 5,000 5,000
Assessment District 2005-01 115,552 118,647 135,446 133,951 133,951 Prkg Mtrs/Lots 318,875 265,254 204,727 200,000 10,000 210,000 Traffic Control Grant 150,000 150,000 150,000 150,000 150,000 Parking Citations 262,316 202,724 109,814 100,000 5,000 105,000 Misc Fees/Services 8,792 5,315 263 5,000 5,000
Animal Licenses/Control 11,643 6,672 5,926 5,000 5,000
1,133,205 953,020 705,420 729,951 729,951
ATTACH MENT C
2021-22 2nd Quarter Budget Report
General Fund
Revenues
2018-19 2019-20 2020-21 2021-22
Pre-Audit Current Proposed 2nd Quarter
Actual Actua l 12/31/2021 Budget Change Budget Notes
Continued
Fire
Ambulance Fees 657,912 990,752 944,999 850,000 50,000 900,000 Fire Prevention 342,932 284,941 263,192 250,000 250,000 Fire Late and Other Fees 9,924 13,051 5,999 10,000 10,000 1,010,768 1,288,743 1,214,190 1,110,000 50,000 1,160,000 Communit11 Develo~ment
Building
Building permits 340,846 389,513 340,175 400,000 (100,000) 300,000 Mechanical permits 73,358 38,180 49,480 35,000 35,000
Plumbing permits 41,934 26,827 34,444 30,000 30,000
Electrical permits 96,232 80,805 79,569 120,000 120,000 Other permits 82,808 (3,890) 2,265 3,500 3,500
Plan Check Fees 82,111 83,482 68,043 90,000 90,000
Code Enforcement 4,775 3,450 600 1,500 1,500
Pian ning/E ngineering
Encroachment Permits 80,476 95,979 81,580 90,000 (30,000) 60,000 Plan Check Fees 108,383 68,787 75,515 100,000 (35,000) 65,000 Inspection fees 100,106 56,142 10,006 100,000 (35,000) 65,000 Book. maps and publications 61 110 296
1,011,090 839,384 741,972 970,000 (200,000) 770,000
Public Works
State Highway Maintenance 42,414 42,414 42,414 42,000 42,000 Fees 5,390
42,414 42,414 47,804 42,000 42,000
Parks, Recreation, and Libuar11
Recreation program fees 52,474 28,258 801 10,000 5,000 15,000 Library fines and penalties 3,859 4,168 922 2,500 2,500 Community Center activities 46,315 20,504 10,000 1,500 11,500 Parks activities and events 13,230 470 4,000 3,000 7,000 Leases 13,200 11,000 13,200 12,000 12,000
CDCAC 2,858 300 1,000 1,000
115,848 80,017 15,693 39,500 9,500 49,000
AdministrationLOther
Successor Agency Admin Fee 215,233 200,426 173,457 200,000 200,000 Special District Admin Fee 17,068 17,022 47,407 38,000 38,000 Other 25,000 50,688
Subtotal, Program Revenues 3,545,627 3,446,027 2,996,631 3,129,451 (140,500) 2,988,951 lnterfund Transfers
Measure H 664,697 503,706 873,388 848,000 225,000 1,073,000 Solid Waste 600,000
Federal Covid Relief
Other
1,264,697 503,706 873,388 848,000 225,000 1,073,000
Total General Fund Revenues $ 16,894,360 $ 16,573,538 $ 16,845,920 $ 16,810,849 $ 375,500 $ 17,186,348 ......., ,..~,,_,..,._,._
2019-20 2020-21
Pre-Audit
Actual 12L31L2021
General Fund in Total
Sa laries and Benefits
Sa lary and Benefits $ 10,464,337 $ 11,408,767
Vaca ncy Assumption
Reimburseme nt - Measure H (1, 250,000) (1,250,000)
Re imburseme nt - Other Funds (457,442) (580,454)
8,756,895 9,578,313
Operating Costs
Mate ri als/Supplies 761,727 666,278
Repairs/Maintenance 263,129 301,889
Contracts/Professional Services 2,377,736 2,422,118
General Li ability Insurance 443,427 713,838
Administration/Office Costs 317, 753 256,034
Contribution to CFO 2013-1 381,281
Transfers Out to Other Funds 283,918
Cost Allocation (1,004,721) (1,231,285)
3,824,249 3,128,871
Capital and Debt Service
Capital Outlay 53,976 185,275
Transfer to Loca l Capital Fund 450,000
Debt Service - Advance 1,470,549
Debt Service - JPIA 633,778
Debt Service - Vehicle Leases 44,356 44,356
Pension - Unfunded Li ab ility 1,363,248 1,573,657
Retiree Medical - Benefit Payments 598,715 797,241
Retiree Medical - Amortize Liability 100,000
4,164,621 3,150,529
$ 16,745,766 15,857,713
$
$
ATTACHMENT D
2021-22 2nd Quarter Budget Report
General Fund
Expenditure Summary
2021-22
Budget YTD Actuals %of
12L31L2021 12L31L21 Year Notes
12,662,110 $ 6,098,750 48%
(250,000) 0%
(1,250,000) (625,000) 50%
(520,281) (202,907) 39%
10,641,829 5,270,843 50%
737,374 311,872 42%
408,950 108,913 27%
2,371,050 1,121,537 47%
591,998 295,998 50%
375,846 112,945 30%
217,000 108,500 50%
(980,831) (490,416) 50%
3,721,387 1,569,348 42%
37,600 14,997 40%
44,356 22,178 50%
1,811,531 920,604 51%
654,146 327,073 50%
100,000 50,000 50%
2,647,633 1,334,852 50%
17,010,849 $ 8,175,044 48%
2019-20 2020-21
Pre-Audit
Actual 12L31L2021
Summary by Department
Police
Sa laries and Benefits $ 3,434,020 3,977,898
Reimbursement - Measure H (850,000) (850,000)
Reimbursement - Grant Funds {297,739 ) (313,689)
Reimbursement - Dispatch {213,612) {245,466)
Pen sion - Unfunded Liability 467,986 597,409
Materials/Supplies 178,664 166,552
Repairs/Maintenance 136,411 131,244
Contracts/Professional Services 607,243 357,642
General Liability Insurance 92,466 87,673
Administration/Office Costs 87,442 59,298
Capital Outlay 2,521
Transfer Out to CIP Fund 73,000
3,642,881 4,044,084
0 Traffic Control/Parking
Salaries and Benefits 231,155 279,650
Pension - Unfunded Liability 30,390 24,223
Materials/Supplies 37,706 45,608
Repairs/Maintenance 1,649 893
Contracts/Professional Services 236,352 333,507
General Liability Insurance 7,706 7,529
Administration/Office Costs 10,686 3,327
Capital Outlay
Debt Service - Vehicle Leases 44,356 44,356
600,000 739,092
Animal Control (0)
Sa laries and Benefits 135,714 156,099
Pension - Unfunded Liability 15,195 16,149
Materials/Supplies 16,528 7,232
Repairs/Maintenance 119
Contracts/Professional Services 3,008 6,979
General Liability Insurance 5,137 4,857
Administration/Office Costs 425 828
Capital Outlay
176,126 192,143
$
ATTACHMENT D
2021-22 2nd Quarter Budget Report
General Fund
Expenditure Summary
2021-22
Budget YTD Actuals %of
12L31L2021 12L31L21 Year Notes
4,303,369 $ 2,096,668 49%
(850,000) (425,000) 50%
(275,000) {137,500) 50%
{229,248) {53,045) 23%
688,269 351,269 51%
162,200 70,904 44%
134,850 43,491 32%
565,718 255,698 45%
113,685 56,842 50%
85,680 34,899 41%
12,600 0%
4,712,123 2,294,227 49%
301,888 140,611 47%
28,276 14,138 50%
55,100 27,742 50%
8,950 0 0%
321,658 200,213 62%
9,473 4,737 50%
10,000 3,933 39%
44,356 22,178 50%
779,701 413,551 53%
166,498 76,291 46%
18,850 9,425 50%
17,500 1,959 11%
16,250 0 0%
6,700 801 12%
6,316 3,158 50%
1,650 256 16%
233,764 91,890 39%
Continued
2019-20 2020-21
Pre-Audit
Actual 12L31L2021
Continued
Fire
Salari es and Benefits 3,375,613 3,569,641
Reimbursement - Measure H (400,000) (400,000)
Reimbursement - Grant Funds (111,983) (13 3,001)
Reimbursement - Dispatch 213,612 245,466
Pension - Unfunded Liability 536,813 557,353
Materials/Supplies 260,562 191,082
Repairs/Maintenance 39,762 52,853
Contracts/Professional Services 188,807 209,747
General Liability Insurance 71,919 68,730
Administration/Office Costs 17,617 17,940
Capital Outlay 102,256
Debt Service - Vehicle Leases
4,192,721 4,482,067
Community Development (O)
Salaries and Benefits 340,190.58 360,653
Vacancy Assumption
Reimbursement - Grant Funds
Pension - Unfunded Liability 30,389.88 56,520
Materials/Supplies 24,806.16 25,223
Repairs/Maintenance 3,484.27 2,867
Contracts/Professional Services 188,024.18 204,256
General Liability Insurance 10,274.00 17,000
Administration/Office Costs 21,617.34 14,953
Capital Outlay
618,786 681,471
0.00 Public Works
Sa laries and Benefits 537,081 612,962
Vacancy As sumption
Reimbursement - Grant Funds (47,719) (71,969)
Pension - Unfunded Liability 68,351 63,626
Materials/Supplies 112,711 106,590
Repairs/Maintenance 13,824 30,555
Contracts/Professional Services 71,077 68,943
General Liability Insurance 44,436 42,962
Administration/Office Costs 35,806 37,057
Capital Outlay
Debt Service - Vehicle Leases
835,568 890,725
ATTACHMENT D
2021-22 2nd Quarter Budget Report
General Fund
Expenditure Summary
2021-22
Budget YTD Actuals % of
12L31L2021 12[31[21 Year Notes
3,611,686 1,993,796 55%
(400,000) (200,000) 50%
(125,000) (62,500) 50%
229,247 106,089 46%
640,784 328,097 51%
207,100 71,200 34%
52,700 8,555 16%
214,925 68,963 32%
88,421 44,211 50%
36,100 5,210 14%
4,555,963 2,363,619 52%
687,297 213,913 31%
(40,000)
(45,000) (22,500) 50%
65,978 32,988 50%
27,700 12,440 45%
8,400 2,506 30%
162,975 56,485 35%
22,105 11,052 50%
37,950 9,449 25%
927,405 316,333 34%
690,722 288,070 42%
(40,000)
(59,030) (25,327) 43%
72,480 36,240 50%
121,400 63,352 52%
113,800 36,048 32%
103,600 31,048 30%
52,705 26,352 50%
41,800 12,975 31%
0%
1,097,477 468,759 43%
Continued
u....r..,..-a.-~-~-
2019-20 2020-21
Pre-Audit
Actual 12L31L2021
Continued
Community Services
Sa la ri es and Be nefits 476,372.87 549,406
Vaca ncy Assumption
Pe nsion - Unfund ed Li ability 53,182.32 72,669
Materials/Suppli es 84,110.30 64,785
Repa irs/Maintenan ce 11,743.72 24,352
Contracts/Profession al Se rvi ces 167,114.91 68,608
Ge ne ral Li ability Insurance 20,549.00 21,056
Administration/Office Costs 19,586.17 17,794
Ca pital Outlay 6,961.70
839,620.99 818,669
Housing
Sal ari es and Benefits 270,509 137,367
Vacancy Ass umption
Pension - Unfunded Liability 18,994 20,186
Materials/Supplies 1,423 520
Repairs/Maintenance 339 21
Contracts/Professional Servi ces 22,450 24,413
Administration/Office Costs 2,440 2,114
Cost Allocation to Housing Funds (96,297)
316,155 88,322
Administration,Finance,Non-Dept (0.00)
Salaries and Benefits 1,663,682 1,765,092
Vacancy Assumption
Reimbursement - Other Funds (61,794)
Pension - Unfunded Liability 141,947 165,522
Retiree Medical - Benefits 598,715 797,241
Retiree Medical - Unfund ed 100,000
Mate ri als/Supplies 45,216 58,687
Re pairs/Maintenance 55,797 59,105
Contracts/Professional Services 893,660 1,148,025
Gen e ral Liability Insuran ce 190,941 464,029
Administration/Office Costs 122,132 102,723
Contribution to CFD 2013-1 381,281
Transfe r Out to IVECA Fund 40,421
Transfer Out to Develope r Fund 243,497
Transfer Out to Capital Fund 450,000
Cost Allocation (1,004,721) (1,134,988)
Capital Outlay 47,014 7,497
Debt Se rvice - Advance 1,470,549
Debt Se rvice - JPIA 633,778
5,523,908 3,921,139
Total Gene ral Fund Expe nditures $ 16,745,766 15,857,713 $
ATTACHMENT D
2021-22 2nd Quarter Budget Report
General Fund
Expenditure Summary
2021-22
Budget YTD Actuals %of
12L31L2021 12L31L21 Year Notes
694,717 335,229 48%
(40,000)
80,114 40,057 50%
91,550 41,803 46%
27,400 5,931 22%
112,690 51,219 45%
26,842 13,421 50%
25,475 8,184 32%
1,018,788 495,844 49%
197,466 52,170 26%
(50,000)
23,563 11,782 50%
650 144 22%
13,500 12,974 96%
10,116 256 3%
195,295 77,326 40%
2,008,467 902,003 45%
(80,000)
(16,250) (8,125) 50%
193,217 96,609 50%
654,146 327,073 50%
100,000 50,000 50%
54,174 22,327 41%
46,600 12,383 27%
869,284 444,136 51%
272,451 136,225 50%
127,075 37,783 30%
217,000 108,500 50%
(980,831) (490,416) 50%
25,000 14,997 60%
3,490,333 1,653,495 47%
17,010,849 $ 8,175,044 48%