AGENDA
ITEM
8 CITY COUNCIL
AGENDA STAFF REPORT
DATE: May 4, 2022
TO:
APPROVED BY:
Mayor and City Council ~ \
Diego Favila, Interim City Manage~
PREPARED BY: Sandra L. Fonseca, Interim Finance Director~a.Y1h o-~ SUBJECT: 2021-22 3rd Quarter Budget Status Report and Proposed Budget Amendment Resolution
================================================================== Recommendation:
It is recommended that the City Council receive a briefing on the 3rd Quarter status of the 2021-22 Budget and consider a resolution to amend the 2021-22 Budget.
Background:
The City Council adopted the City's 2020-21 budget on June 21, 2021. A 1st quarter budget report was presented on October 21, 2021. A 2nd quarter budget report was presented on February 2, 2022. A third quarter report is presented at this time to update the General Fund's Fund Balance projection and to monitor budget compliance for all Funds through the 3rd quarter of the 2021-22 fiscal year. A budget amendment is proposed to recognize improved revenue trends and to authorize spending of these new revenues through operating budget adjustments.
Discussion & Analysis:
2021-22 Year-to-Date Expenditures
The City has completed the third quarter of the 2021-22 fiscal year 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 69% of its budget through March 2022, and is on track with its overall adopted budget. However, certain operating lines are proposed for adjustment as discussed below to update the base for current trends. Other Year-to-Date program expenditures outside of the General Fund are also within the authorized budget and are largely dependent upon the timing of capital projects.
AGENDA
ITEM
8 General Fund Revenues
A summary of General Fund revenue history and projections is presented in Attachment C.
Year-to-date revenues show continued improvement and provide a basis for increasing the annual General Fund revenue projection at this time by $671,000. Each revenue source within the General Fund has been evaluated for its trend. The improved revenue sources, listed below, show that the City continues to improve its revenue base as the community emerges from the Covid period. The most significant revenue increase is with Sales Tax, both for the General Fund and for Measure H. Surplus Measure H revenues continue to be transferred to the General Fund to build/maintain fund balance reserves. Business license renewals and Planning/Building revenues, however, are currently below budget and these projections have been reduced accordingly. Total 2021-22 General Fund revenues are currently projected at $17.8 million, which exceeds the City's pre-Covid revenue base.
Third Quarter Revenue Adjustments
Sales Tax $
Residual Tax Increment
Business License
Franchise Fees
Transient Tax
Real Property Transfer Tax
State Vehicle License Fees
Rents
Police Progam Fees
Planning & Building Program Fees
Public Works Program Feees
Recreation Program Fees
Measure H Transfer
General Fund Expenditures
$
530,000
35,000
(30,000)
(100,000)
145,000
5,000
45,000
(25,000)
30,000
(70,000)
(10,000)
(9,000)
125,000
671,000
A summary of General Fund expenditure history and projections by department are presented in Attachment D. Through the 3rd Quarter, most program departments have operated within approved appropriations. Several budget amendments are proposed to address employee MOU negotiations and other unexpected overages, as listed below. These adjustments match/ allocate available new revenues to City operations and maintain a balanced budget. 2 Third Quarter Ex~enditure Adjustments
Employee MOU Adjustments - approved $ 35,000
Employee MOU Adjustments - in negotiation 240,000
Fire Overtime -YTO Trend 225,000
Traffic Control - Temporary Staffing 30,000
Legal Counsel 75,000
Updated lnterfund Reimbursement - Solid Waste Fund 60,000 Housing In Lieu Pass-through 35,000
County Payment (CFO tax sharing) (Final Payment) 46,000 Contribution to CFO 2013 (75,000)
$ 671,000
Other Fund Expenditures
Fund #120 - Measure H
An adjustment of $125,000 transfers increased Measure H revenues to the General Fund to support operations and to maintain existing Fund Balance reserves.
Fund #255 - FEMA!Covid Relief Fund
A 2021-22 budget amendment of $8.4 million is proposed to implement the balance of the American Rescue Plan Act (ARPA) spending plan authorized by City Council on March 16, 2022. Since that time, two previously authorized City capital projects for Police vehicles and Fire station improvements have been identified with shortfalls in anticipated funding sources that are recommended for City Council consideration of reallocation of a portion of its ARPA allocation. Staff will seek input from City Council on this ARPA reallocation.
Also in Fund 255, an additional $50,000 is proposed to cover the City's eligible administration cost of its FEMA Covid grant programs.
Fund #299 - Operating Grant Fund
A 2021-22 budget amendment of $100,000 is proposed to implement a State Water Board grant that provides Utility customer assistance during the Covid period .
Fiscal Impact:
General Fund
An overview of the General Fund fiscal trends and fund balance projection is presented as Attachment B. For the current 2021-22 fiscal year, improving/increased revenues projections of $671,000 are proposed for reinvestment in City operations. The 2021 -22 General Fund balance projection remains at $2.175 million and provides a 45-day operating reserve. 3 All Funds
Including the General Fund and grant/restricted funds, the proposed resolution increases both revenues and expenditures by an equal $8.8 million, primarily from the Federal ARPA grant.
Attachments:
1. Resolution.
2. 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.
4 ATTACHMENT A
2021-22 3rd Quarter Budget Report
City-wide Expenditures
Summary of Expenditures by Fund __ , ____
Bud9et YTDActual Remaining
Current 3rd Q U11date Adjusted 3/31/2021 Budget % Used Notes General Fund
111 General Fund $ 17,010,849 $ 671,000 $ 17,681 ,849 $12,281 ,921 $ 5,399,928 69% 120 Measure H Sales Tax 3,325,000.00 125,000 3,450,000 1,935,073 1,514,927 56% Operating Grant Funds
221 Library Grants 53,418.00 53,418 24,872 28,546 47%
222 Community Donations 140,081.44 140,081 11 ,630 128,451 8% 231 Gas Tax 1,4 70,200.29 1,470,200 934,617 535,583 64% 242 Prop 172/Public Safety Tax 250,000.00 250,000 62,500 187,500 25% 243 COPS State Grant Program 150,000.00 150,000 37,500 112,500 25% 255 FEMNDisaster Recovery 642,635.00 (592,635) 50,000 50,000 0% 255 ARPA 1,030,000.00 8,496,487 9,526,487 1,029,003 8,497,484 11% 256 Cannabis/Applicant Reimburse 5,000.00 5,000 538 4,462 11% 281 Solid Waste 2,488,674.00 2,488,674 1,536, 165 952,509 62% 299 Operating Grants 299, 163.00 100,000 399, 163 191 ,058 208, 105 48% 71 2 Business Imp District 37,500.00 37,500 37,500 0%
Housing Funds
802 Successor Housing 1,976,500.00 1,976,500 297 1,976,204 0% 813 Fed Home Grant 500,000.00 500,000 500,000 0%
840 Fed CDBG - Program Income 547,507.00 547,507 862 546,645 0% 841 Fed Home - Program Income 605,000.00 605,000 1,445 603,555 0% 842/3 Local Funds 1,500.00 1,500 174 1,326 12%
846 CalHome - Program Income 51 ,000.00 51 ,000 228 50,772 0% Capital Project and Debt Service Funds
223 Art in Public Places 103,000.00 103,000 103,000 0%
233 L TNMeasure D 4,468, 750.00 4,468,750 292 4,468,458 0% 234/6 Transportation Development 521,000.00 521,000 21 ,584 499,416 4% 237 Road Maintenance Rehab 1,385,000.00 1,385,000 49,489 1,335,511 4% 401 Measure H Bond Proceeds 3, 197, 177.00 3,197,177 2,249,214 947,963 70% 402 Measure D Bond Proceeds 2,800,000.00 2,800,000 377,120 2,422,880 13% 411 Local Capital Projects 3,517,329.82 3,517,330 226,994 3,290,336 6% 41 2 Capital Grants 8,349, 186.00 8,349, 186 502,527 7,846,659 6% 430-0 Development Impact Fees 2,236,944.35 2,236,944 30,105 2,206,839 1% 452-04 Development Projects 2,509,456.64 2,509,457 2,509,457 0% 474-0 New River Projects 28,473,500.00 28,473,500 1,577,629 26,895,871 6% 301-10 Debt Service 2, 793, 150.00 2,793,150 1,439,325 1,353,825 52% Enterprise Funds
513 Water Operations 8,381,000.50 8,381 ,000 4,260,822 4,120,178 51 % 51 4 Water Debt Service 874,825.64 874,826 600,629 274,197 69% 51 5 Water Development Fees
516 Water Capital Program 14,062,000.00 14,062,000 212,183 13,849,817 2% 522 Airport Operations 454,827.20 454,827 309,711 145,116 68% 525 Airport Captial 3,649,430.00 3,649,430 24,515 3,624,915 1% 544 Wastewater Operations 6,070,000.09 6,070,000 3,304,490 2,765,510 54% 545 Wastewater Debt Service 1, 185,611.32 1,185,611 807,727 377,885 68% 546 Wastewater Impact Fees
547 Wastewater Capital 26, 191,560.00 26,191,560 1,406,158 24,785,402 5% CFO/Special Districts
261 Bravo Victoria 467,062.00 467,062 319,753 147,309 68% 903 Hearthstone 822,914.38 822,914 822,914 0 100%
906 Gran Plaza 682,903.26 682,903 519,575 163,328 76%
Internal Service Funds
601/2 Active and Retire Medical 4,874,150.40 4,874,150 2,264,730 2,609,420 46% 603 Workers Compensation 1,394,000.00 1,394,000 937,425 456,575 67% 604 Unemployment Insurance 57,167.52 57,168 348 56,820 1% 605 General Liability Insurance 900,000.00 900,000 605,551 294,450 67% 601 -5 Net Internal Charges (7,225,317.92) (7,225,318) (3,808,054) (3,417,264) 53% $ 153,780,656 $ 8,799,852 $ 162,580,508 $37, 110,642 $125,469,865 24%
ATTACHMENT B
2021-22 3rd Quarter Budget Report
General Fund
Fund Balance Projection
2018-19 2019-20 2020-21 2021-22 Notes
Current 3rd Quarter
Actual Actual Actual Budget Change Budget
Annual Activity
Revenues
Property Tax $ 5,424,571 $ 5,835,809 $ 6,059,538 $ 6,141,935 $ 35,000 6,176,935 Sa les Tax 4,334,264 4,162,826 3,938,933 4,180,000 530,000 4,710,000 Other General Revenues 2,325,203 2,521,667 2,862,458 2,802,462 40,000 2,842,462 Program Revenues 3,545,627 3,446,027 2,986,059 2,988,951 (59,000) 2,929,951 Measure H Transfe r 664,697 503,706 873,388 1,073,000 125,000 1,198,000 One-time Revenues 600,000 103,504
Federal Covid Relief/Revenue Loss
16,894,360 16,573,538 16,720,375 17,186,348 671,000 17,857,348 Expenditures
Salaries and Benefits
Gross salary and benefits 10,337,414 10,464,337 11,290,095 12,662,110 500,000 13,162,110 Vacancy Assumption (250,000) (250,000)
Measure H Reimbursement (1,250,000) (1,250,000) (1,250,000) (1,250,000) (1,250,000) Grant/Other Reimbursements (400,912) (457,442) (619,723) (520,281) 60,000 (460,281) 8,686,502 8,756,895 9,420,372 10,641,829 560,000 11,201,829 Operating Costs
Operating Costs 4,017,799 4,004, 262 3,741,069 3,889,820 140,000 4,029,820 General Liability Insurance 796,274 443,427 713,838 591,998 591,998 Contribution to CFO 2013 298,909 381,281 217,000 (75,000) 142,000 Indirect Cost Allocation {716,197) {1,004, 721) {1,231,285) {980,831) (980,831) 4,396,785 3,824,249 3,223,621 3,717,987 65,000 3,782,987 Capital and Debt Service
Capital Outlay 25,684 53,976 194,433 41,000 41,000
Transfer to Local Capital Fund 450,000
Debt Se rvice - 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 Debt Servicee - County 46,000 46,000
CalPERS - Unfunded Liability 1,087,335 1,363,248 1,573,657 1,811,531 1,811,531 Retiree Medical - Benefit Payments 503,014 598,715 720,730 654,146 654,146 Retiree Medical - Amortize Liability 100,000 100,000 100,000 3,000,231 4,164,621 3,083,177 2,651,033 46,000 2,697,033 Total Expenditures 16,083,518 16,745,766 15,727,170 17,010,849 671,000 17,681,849 Net Annual Operating Results $ 810,842 $ {172,227) $ 993,205 $ 175,499 $ (O) $ 175,499 Fund Balance
Beginning Fund Balance $ 367,148 $ {263,724) 1,005,763 1,993,970 4,999 1,998,968 Annual Operating Results 810,842 {172,227) 993,205 175,499 (O) 175,499 Long-term Wastewater Advance {1,441, 715) 1,441,715
Ending Fund Balance $ (263,724) $ 1,005,763 $ 1,998,968 $ 2,169,469 $ 4,999 $ 2,174,468 % Annual Expenditures -2% 6% 13% 13% 12%
Days of Operations 47 45
I
ATTACHMENT C
2021-22 3rd Quarter Budget Report
General Fund
Revenues
2018-19 2019-20 2020-21 2021-22
2nd Quarter Proposed 3rd Quarter
Actual Actual Actual 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 3,252,435 3,252,435 Residual Tax Increment 481,600 606,079 730,515 754,500 35,000 789,500 Residual - Land Sale 40,870
5,424,571 5,835,809 6,059,538 6,141,935 35,000 6,176,935 Sales Tax
4,334,264 4,162,826 3,938,933 4,180,000 530,000 4,710,000 Business License
Business License 771,423 752,490 763,386 770,100 (30,000) 740,100 Cannabis 2,249 46,628 290,317 220,000 220,000
773,671 799,118 1,053,704 990,100 (30,000) 960,100
Franchise Fees
PGE/Cable/Other 265,509 293,760 211,504 325,000 (120,000) 205,000 Solid Waste 440,281 452,976 462,871 450,000 20,000 470,000 705,790 746,736 674,375 775,000 (100,000) 675,000
Other Taxes
Transient Tax 333,781 310,914 341,221 325,000 145,000 470,000 30% to IVECA Fund (100,134) (93,274)
RI Prop Trns Tx 56,094 29,070 38,296 55,000 5,000 60,000 Hsg Ath In Lieu 66,035 128,077 151,821 73,000 73,000
355,776 374,787 531,337 453,000 150,000 603,000
Money and Property
Invest Earnings (39,315) 5,255 (2,551)
Rents And Concessions 198,363 239,559 248,174 266,000 (25,000) 241,000 Water/Wastewater Leases 300,000 306,000 312,120 318,362 318,362 459,047 550,813 557,743 584,362 (25,000) 559,362
Other Miscellaneous Revenue
State VLF 19,776 33,398 29,995 45,000 45,000
Misc Income 11,143 16,815 14,887
Sale of Assets 103,504 417
30,919 153,717 45,299 45,000 45,000
Subtotal, General Revenues 12,084,037 12,623,806 12,860,929 13,124,397 605,000 13,729,397 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
Special Service /Misc Revenue 52,233 36,036 26,199 25,000 25,000 Towing Fees 65,230 53,417 52,122 50,000 50,000
Lives can 38,160 26,856 1,194 25,000 25,000
POST 3,285 20,285 5,000 5,000
Assessment District 2005-01 115,552 118,647 131,753 133,951 133,951 Prkg Mtrs/Lots 318,875 265,254 204,727 210,000 15,000 225,000 Traffic Control Grant 150,000 150,000 150,000 150,000 150,000 Parking Citations 262,316 202,724 109,814 105,000 15,000 120,000 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
1,133,205 953,020 701,727 729,951 30,000 759,951
ATTACHMENT C
2021-22 3rd 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
Continued
Fire
Ambulance Fees 657,912 990,752 944,999 900,000 900,000
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 1,160,000 1,160,000
Planning & Building
Building
Building permits 340,846 389,513 340,175 300,000 300,000 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
Planning/Engineering
Encroachment Permits 80,476 95,979 81,580 60,000 60,000 Plan Check Fees 108,383 68,787 75,515 65,000 65,000
Inspection fees 100,106 56,142 10,006 65,000 65,000
Year-to-Date Trend 61 110 296 (70,000) (70,000)
1,011,090 839,384 741,972 770,000 (70,000) 700,000
Public Works
State Highway Maintenance 42,414 42,414 42,414 42,000 (10,000) 32,000 Fees 5,390
42,414 42,414 47,804 42,000 (10,000) 32,000
Parks, Recreation, and Libuar11
Recreation program fees 52,474 28,258 801 15,000 (3,000) 12,000 Library fines and penalties 3,859 4,168 922 2,500 (1,500) 1,000 Community Center activities 46,315 20,504 11,500 500 12,000 Parks activities and events 13,230 470 7,000 (2,000) 5,000 Leases 13,200 11,000 13,200 12,000 (2,000) 10,000
CDC AC 2,858 300 1,000 (1,000)
115,848 80,017 15,693 49,000 (9,000) 40,000
Administration[Other
Successor Agency Admin Fee 215,233 200,426 173,457 200,000 200,000 Special District Admin Fee 17,068 17,022 40,528 38,000 38,000 Other 25,000 50,688
Subtotal, Program Revenues 3,545,627 3,446,027 2,986,059 2,988,951 (59,000) 2,929,951 lnterfund Transfers
Measure H 664,697 503,706 873,388 1,073,000 125,000 1,198,000 Solid Waste 600,000
Federal Covid Relief
Other
1,264,697 503,706 873,388 1,073,000 125,000 1,198,000
Total General Fund Revenues $ 16,894,360 $16,573,538 $ 16,720,375 $17,186,348 $ 671,000 $17,857,348 -r-~"'-M-2019-20 2020-21
Actual Actual
General Fund in Total
Salaries and Benefits
Salary and Benefits $ 10,464,337 $ 11,290,095
Vacancy Assumption
Reimbursement - Measure H (1,250,000) (1,250,000)
Reimbursement - Other Funds (457,442) (619,723)
8,756,895 9,420,372
Operating Costs
Materials/Supplies 761,727 663,465
Repairs/Maintenance 263,129 301,889
Contracts/Professional Services 2,377,736 2,519,681
General Liability Insurance 443,427 713,838
Administration/Office Costs 317,753 256,034
Contribution to CFD 2013-1 381,281
Transfers Out to Other Funds 283,918
Cost Allocation (1,004,721) (1,231,285)
3,824,249 3,223,621
Capital and Debt Service
Capital Outlay 53,976 194,433
Transfer to Local Capital Fund 450,000
Debt Service - Advance 1,470,549
Debt Service - J PIA 633,778
Debt Service - Vehicle Leases 44,356 44,356
Debt Service - County (CFD)
Pension - Unfunded Liability 1,363,248 1,573,657
Retiree Medical - Benefit Payments 598,715 720,730
Retiree Medical - Amortize Liability 100,000
4,164,621 3,083,177
$ 16,745,766 15,727,170
$
$
ATTACHMENT D
2021-22 3rd Quarter Budget Report
General Fund
Expenditure Summary
2021-22
Budget YTDActuals %of
3[31[2021 3l31l21 Year Notes
13,162,110 $ 9,008,~14 I 70%1
(250,000)
(1,250,000) (937,500) 75%
(460,281) (343,338) 75%
11,201,829 7,727,577 69%
772,874 500,980 65%
353,255 165,879 47%
2,553,153 1,744,434 68%
591,998 443,996 75%
350,538 211,522 60%
142,000 142,000 100%
(980,831) (735,623) 75%
3,782,987 2,473,188 65%
41,000 30,374 74%
44,356 33,267 75%
46,000 46,000 100%
1,811,531 1,380,907 76%
654,146 490,609 75%
100,000 100,000 100%
2,697,033 2,081,157 77%
17,681,849 $ 12,281,921 69%
..i.r...r~"'-'>- ... _ h _
2019-20 2020-21
Actual Actual
Summary by Department
Police
Salaries and Benefits $ 3,434,020 3,935,950
Reimbursement - Measure H (850,000) (850,000)
Reimbursement - Grant Funds (297,739) (367,910)
Reimbursement - Dispatch (213,612) (245,466)
Pension - Unfunded Liability 467,986 597,409
Materials/Supplies 178,664 167,178
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 3,948,541
Traffic Control/Parking
Salaries and Benefits 231,155 278,722
Pension - Unfunded Liability 30,390 24,223
Materials/Supplies 37,706 45,608
Repairs/Maintenance 1,649 893
Contracts/Professional Services 236,352 418,461
General Liability Insurance 7,706 7,529
Administration/Office Costs 10,686 3,327
Capital Outlay
Debt Service - Vehicle Leases 44,356 44,356
600,000 823,119
Animal Control
Salaries and Benefits 135,714 154,239
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
176,126 190,283
$
ATTACHMENT D
2021-22 3rd Quarter Budget Report
General Fund
Expenditure Summary
2021-22
Budget YTDActuals %of
3[31[2021 3[31[21 Year Notes
4,303,369 $ 3,058,203 71%
(850,000) (637,500) 75%
(275,000) (206,250) 75%
(229,248) (191,775) 84%
688,269 526,903 77%
169,100 108,012 64%
110,550 67,287 61%
592,518 476,904 80%
113,685 85,263 75%
88,880 53,115 60%
4,712,123 3,340,162 71%
301,888 208,329 69%
28,276 21,207 75%
55,100 36,234 66%
8,950 710 8%
351,658 278,922 79%
9,473 7,105 75%
10,000 6,219 62%
44,356 33,267 75%
809,701 591,993 73%
166,498 107,715 65%
18,850 14,138 75%
17,500 4,886 28%
16,250 9 0%
6,700 2,334 35%
6,316 4,737 75%
1,650 460 28%
233,764 134,278 57%
Continued
2019-20 2020-21
Actual Actual
Continued
Fire
Salaries and Benefits 3,375,613 3,530,186
Reimbursement - Measure H {400,000) {400,000)
Reimbursement - Grant Funds {111,983) {118,049)
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 111,415
Debt Service - Vehicle Leases
4,192,721 4,466,723
Planning & Building
Salaries and Benefits 340,190.58 355,845
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
618,786 676,663
Public Works
Salaries and Benefits 537,081 607,759
Vacancy Assumption
Reimbursement - Grant Funds {47,719) {71,969)
Pension - Unfunded Liability 68,351 63,626
Materials/Supplies 112,711 105,272
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
Transfer to Local Capital Fund
835,568 884,204
ATTACHMENT D
2021-22 3rd Quarter Budget Report
General Fund
Expenditure Summary
2021-22
Budget YTDActuals %of
3L31L2021 3l31l21 Vear Notes
4,076,686 2,955,652 73%
{400,000) {300,000) 75%
{125,000) {93,750) 75%
229,247 191,775 84%
640,784 492,145 77%
207,100 141,418 68%
36,700 13,369 36%
215,925 119,876 56%
88,421 66,316 75%
35,100 10,165 29%
16,000 15,377
5,020,963 3,612,343 72%
687,297 327,471 48%
(70,000)
65,978 49,483 75%
29,400 16,752 57%
9,200 4,176 45%
161,475 91,977 57%
22,105 16,579 75%
36,950 13,716 37%
942,405 520,153 55%
690,722 422,157 61%
{50,000)
{59,030) {43,338) 73%
72,480 54,360 75%
144,900 100,926 70%
102,455 46,918 46%
91,903 46,889 51%
52,705 39,529 75%
41,342 23,523 57%
0%
0%
0%
1,087,477 690,966 64%
Continued
~ ..... -r.-.-,a..., ,,.,_ ,,,,_
2019-20 2020-21
Actual Actual
Continued
Community Services
Salaries and Benefits 476,372.87 546,396
Vacancy Assumption
Pension - Unfunded Liability 53,182.32 72,669
Materials/Supplies 84,110.30 65,676
Repairs/Maintenance 11,743.72 24,352
Contracts/Professiona I Services 167,114.91 68,608
General Liability Insurance 20,549.00 21,056
Administration/Office Costs 19,586.17 17,794
Capital Outlay 6,961.70
839,620.99 816,550
Housing
Salaries and Benefits 270,509 135,461
Vacancy Assumption
Pension - Unfunded Liability 18,994 20,186
Materials/Supplies 1,423 520
Repairs/Maintenance 339 21
Contracts/Professional Services 22,450 24,413
Administration/Office Costs 2,440 2,114
Cost Allocation to Housing Funds (96,297)
316,155 86,417
Administration,Finance,Non-Dept (0.00)
Salaries and Benefits 1,663,682 1,745,538
Vacancy Assumption
Reimbursement - Other Funds (61,794)
Pension - Unfunded Liability 141,947 165,522
Retiree Medical - Benefits 598,715 720,730
Retiree Medical - Unfunded 100,000
Materials/Supplies 45,216 55,674
Repairs/Maintenance 55,797 59,105
Contracts/Professional Services 893,660 1,160,634
General Liability Insurance 190,941 464,029
Administration/Office Costs 122,132 102,723
Contribution to CFD 2013-1 381,281
Transfer Out to IVECA Fund 40,421
Transfer Out to Developer 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 Service - Advance 1,470,549
Debt Service - J PIA 633,778
Debt Service - County
5,523,908 3,834,671
Total General Fund Expenditures $ 16,745,766 15,727,170 $
ATTACHMENT D
2021-22 3rd Quarter Budget Report
General Fund
Expenditure Summary
2021-22
Budget YTD Actuals %of
3[31[2021 3[31l21 Year Notes
694,717 492,296 71%
80,114 60,086 75%
93,450 61,234 66%
25,550 8,183 32%
112,640 71,981 64%
26,842 20,131 75%
25,475 10,961 43%
1,058,788 724,872 68%
197,466 76,315 39%
(70,000)
23,563 17,672 75%
650 144 22%
21,750 16,085 74%
1,866 804 43%
175,295 111,021 63%
2,043,467 1,360,275 67%
(60,000)
(1,250)
193,217 144,913 75%
654,146 490,609 75%
100,000 100,000 100%
55,674 31,374 56%
43,600 25,226 58%
998,584 639,466 64%
272,451 204,338 75%
109,275 92,558 85%
142,000 142,000 100%
(980,831) (735,623) 75%
25,000 14,997 60%
46,000 46,000
3,641,333 2,556,134 70%
17,681,849 $ 12,281,921 69%
RESOLUTION NO. 2022-
RESOLUTION OF THE CITY OF CALEXICO APPROVING
A 2021-22 MIDYEAR BUDGET AMENDMENT
WHEREAS, the City Council adopted the 2021-22 Annual Budget on June 21 , 2021; and WHEREAS, the City Manager has prepared a 3rct Quarter 2021-22 budget update to brief City Council on the City's cunent budget status; and
WHEREAS, the City Manager has proposed a 3rd Quarter 2021-22 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 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 4th day of May, 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. 2022-xx was passed and adopted by the City Council on the 4111 day of May by the following vote to-wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Gabriela T. Garcia, City Clerk
111
120
City of Calexico
2021-22 Proposed Midyear Budget Adjustments
May4, 2022
Exhibit 1 to Resolution
Fund Balance Impact
General Fund
To adjust budget to reflect current trends:
Revenues
Sales Tax $ 530,000
Residual Tax Increment 35,000
Business License (30,000)
Franchise Fees (100,000)
Transient Tax 145,000
Real Property Transfer Tax 5,000
State Vehicle License Fees 45,000
Rents (25,000)
Police Progam Fees 30,000
Planning & Building Program Fees (70,000)
Public Works Program Feees (10,000)
Recreation Program Fees (9,000)
Measure H Transfer 125,000
Expenditures
Employee MOU Adjustments - approved (35,000)
Employee MOU Adjustments - in negotiation (240,000)
Fire Overtime (225,000)
Traffic Control - Temporary Staffing (30,000)
Legal Counsel (75,000)
Updated lnterfund Reimbursement - Solid Waste Fund (60,000) Housing In Lieu Pass-through (35,000)
County Payment (CFD tax sharing) (46,000)
Contribution to CFD 2013 75,000
Net General Fund adjustmenUFund Balance Impact
Measure H Fund
To Increase Sales Tax projection and corresponding tranfer to General Fund Revenues
Expenditures
From Original Adopted 2021-22 Budget
To reverse preliminary ARPA allocations from Original Adopted Budget; these allocations have been replaced with the projects listed below after Public/City Council workshops Revenue
Expenditures
To increase spending authority for FEMA Covid Grant Reimbursements Revenues
Expenditures
671 ,000
(671,000)
125,000
(125,000)
(642,635)
642,635
50,000
(50,000)
(0)
255 FEMA/ARPA
To increase spending authority for Council-approved ARPA projects Total Allocation 9,526,487
Prior Budget - Employee payments - 2nd Q Report (1 ,030,000) Remaining Allocation to be budgeted 8,496,487
Revenues
Expenditures
October 6. 2022 Citv Council Agenda
Public Safety Vehicles
March 16. 2022 City Council Agenda. Option B
Downtown Rehabilitation
Essential Worker Relief Program
Outreach Specialist
Emergency Response EquipmenUAmbula
Public Facilities/IT Upgrades
City Broadband lnfrasturcture
Emergency Park Infrastructure
Contingency
Pending reallocation of ARPA projects
Police Vehicles
Fire Station Improvements
299 Operating Grants
(3,000,000)
(1 ,000,000)
(180,000)
(1 ,000,000)
(1 ,000,000)
(450,000)
(500,000)
(88,487)
410,000
(210,000)
(200,000)
To increase spending authority for State Water Board GranUUtility Customer Assistance
Revenues
Expenditures
Total, All Funds
Exhibit 1 to Resolution, Continued
Fund Balance Impact
(1 ,278,000)
(7,218,487)
8,496,487
(8,496,487)
100,000
(100,000)
$ (0)