AGENDA
ITEM
4 AGENDA STAFF REPORT
TEAD
CALEXICO
DATE: May 18;2022- May 25, 2022
TO: Mayor and City Council
APPROVED BY: Diego Favila, Interim City Manager It
PREPARED BY: Sandra L. Fonseca, Interim Finance Director 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 2n° 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 71% of its budget through March 2022, and is on track with its overall adopted budget. This includes certain operating lines 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.
General Fund Revenues AGENDA
A summary of General Fund revenue history and projections is presented in ITEM Attachment C.
4 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 $ 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
671.000
General Fund Expenditures
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. Also, due to staff vacancies, the allowance for vacancy savings has been increased. This vacancy surplus is proposed for transfer to the local capital fund to reinvest in the City's deferred vehicle replacement backlog, specifically police vehicle replacements.
The total proposed General Fund expenditure adjustments match/ allocate available new revenues to City operations and maintain a balanced budget. 2 Third Quarter Expenditure Adjustments
Employee MOU Adjustments - approved $ 35,000
Employee MOU Adjustments - in negotiation 240,000
Fire Overtime - YTD Trend 225,000
Vacancy Allowance (210,000)
Traffic Control - Temporary Staffing 30,000
Legal Counsel 75,000
Updated Interfund Reimbursement - Solid Waste Fund 60,000 Housing In Lieu Pass-through 35,000
County Payment (CFD tax sharing) (Final Payment) 46,000 Contribution to CFD 2013 (75,000)
Transfer to Local Capital Fund (Police Vehicles) 210,000 671,000
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, the Fire station improvement project has been identified with a $200,000 shortfall that is recommended for City Council consideration of reallocation of the remaining ARPA allocation contingency balance. With this adjustment, the contingency will be extinguished and the spending plan will rely on approximately $111,000 savings from the total $8.4 million ARPA budget.
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 3 of $671,000 are proposed for reinvestment in City operations and equipment replacement. The 2021-22 General Fund balance projection remains at $2.175 million and provides a 45-day operating reserve.
All Funds
Including the General Fund and grant/restricted funds, the proposed resolution increases both revenues and expenditures by an equal $9 million, primarily from the Federal ARPA grant.
Attachments:
Resolution
A. 2021-22 City-wide Expenditures - Summary of Year-to-Date Expenditures by Fund B. General Fund - Fund Balance Projection
C. General Fund - Revenues
D. General Fund - Expenditures by Department
4 RESOLUTION NO. 2022-_
RESOLUTION OF THE CITY OF CALEXICO APPROVINC
\ 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 3d Quarter 2021-22 budget update to brief City Council on the City's current 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:
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 18" day of May, 2022.
Javier Moreno, Mayor
ATTEST:
Gabriela T. Garcia, City Clerk
APPROVED AS TO FORM:
Carlos Campos, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) SS.
CITY OF CALEXICO
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 18t day of May by the following vote to-wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Gabriela T. Garcia, City Clerk
Exhibit 1 to Resolution
City of Calexico
2021-22 Proposed Midyear Budget Adjustments
May 18, 2022
Fund Balance Impact
111 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 Fees (10,000)
Recreation Program Fees (9,000)
Measure H Transfer 125,000
671,000
Expenditures
Employee MOU Adjustments - approved (35,000)
Employee MOU Adjustments - in negotiation (240,000)
Fire Overtime - YTD Trend (225,000)
Vacancy Allowance 210,000
Traffic Control - Temporary Staffing (30,000)
Legal Counsel (75,000)
Updated Interfund Reimbursement - Solid Waste Fund (60,000) Housing In Lieu Pass-through (35,000)
County Payment (CFD tax sharing) (Final Payment) (46,000) Contribution to CFD 2013 75,000
Transfer to Local Capital Fund (Police Vehicles) (210,000) (671,000)
Net General Fund adjustment/Fund Balance Impact (0)
120 Measure H Fund
To Increase Sales Tax projection and corresponding tranfer to General Fund Revenues 125,000
Expenditures (125,000)
-
255 FEMA
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 (642,635)
Expenditures 642,635
To increase spending authority for FEMA Covid Grant Reimbursements Revenues 50,000
Expenditures (50,000)
Exhibit 1 to Resolution, Continued
Fund Balance Impact
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 8.496,487
Expenditures
October 6. 2022 City Council Agenda
Public Safety Vehicles (1,278,000)
March 16, 2022 City Council Agenda, Option B
Downtown Rehabilitation (3,000,000)
Essential Worker Relief Program (1,000,000)
Outreach Specialist (180,000)
Emergency Response Equipment/Ambula (1,000,000)
Public Facilities/IT Upgrades (1,000,000)
City Broadband Infrasturcture (450,000)
Emergency Park Infrastructure (500,000)
(7,130,000)
3rd Quarter Budget Amendment
Fire Station Improvements (200,000)
Contingency/From Project savings 111,513
(88,487)
(8.496,487)
-
299 Operating Grants
To increase spending authority for State Water Board Grant/Utility Customer Assistance
Revenues 100,000
Expenditures (100,000)
411 Local Capital Fund
To increase spending authority for Police Vehicles to be paid from 3rd Quarter Transfer from General Fund
Revenues 210,000
Expenditures (210,000)
Total, All Funds
ATTACHMENT A
2021-22 3rd Quarter Budget Report
City-wide Expenditures
CALEXICO Summary of Expenditures by Fund
Budget YTD Actual Remaining
Current 3rd Q Update Adjusted 3/31/2021 Budget % Usod Notes General Fund
111 General Fund $ 17,010,849 $ 671,000 $ 17,681,849 $12,491,921 $ 5,189,928 71% 120 Measure H Sales Tax 3,325,000.0 125,000 3,450,000 1,935,073 1,514,927 56% Operating Grant Funds
221 Library Grants 53,418.00 53,418 28,546 47%
222 Community Donations 140,081.44 140,081 128,451 8%
231 Gas Tax 1,470,200.29 1,470,200 535,583 64%
242 Prop 172/Public Safety Tax 250,000.00 250,000 187,500 25% 243 COPS State Grant Program 150,000.00 150,000 112,500 25% 255 FEMA/Disaster Recovery 642,635.00 50,000 50,000 0%
255 ARPA 1,030,000.00 9,526,487 8,497,484 11%
256 Cannabis/Applicant Reimburse 5,000.00 5,000 4,462 11% 281 Solid Waste 2,488,674.00 2,488,674 952,509 62%
299 Operating Grants 299,163.00 399,163 208,105 48%
712 Business Imp District 37,500.00 37,500 37,500 0%
Housing Funds
802 Successor Housing 1,976,500.00 1,976,500 1,976,204 0% 813 Fed Home Grant 500,000.00 500,000 500,000 0%
840 Fed CDBG - Program Income 547,507.00 547,507 546,645 0% 841 Fed Home - Program Income 605,000.00 605,000 603,555 0% 842/3 Local Funds 1,500.00 1,500 1,326 12%
846 CalHome - Program Income 51,000.00 51,000 50,772 0% Capital Project and Debt Service Funds
223 Art in Public Places 103,000.00 103,000 103,000 0%
233 LTA/Measure 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 3,517,329.82 210,000 3,727,330 226,994 3,500,336 6% 412 Capital Grants 8,349, 186.00 8,349,186 502,527 7,846,659 6% 430-6 Development Impact Fees 2,236,944.35 2,236,944 30,105 2,206,839 1% 452-64 Development Projects 2,509,456.64 2,509,457 2,509,457 0% 474-6 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% 513 8,381,000.50 8,381,000 4,260,822 4,120,178 51%
514 874,825.64 874,826 600,629 274,197 69%
515 14.062,000.00 14.062,000 212,183
516 13,849,817 2%
522 454,827.20 454,827 309,711 145,116 68%
525 3,649,430.00 3,649,430 24,515 3,624,915 1%
544 6,070,000.09 6,070,000 3,304,490 2,765,510 54%
545 1,185,611.32 1,185,611 807,727 377,885 68%
546 1.06,158
547 28.191.,50.00 26,191,560 24,785,402 5%
261 467,062.00 467,062 319,753 147,309 68%
903 822,914.38 822,914 822,914 100%
682,903.26 682,903 519,575 163,328 76%
4,874,150.40 4,874,150 2,264,730 2,609,420 46%
1,394,000.00 1,394,000 937,425 456,575 67%
57,167.52 57,168 348 56,820 1%
605 900,000.00 900,000 605,551 294,450 67%
(7.225,317.92) (7,225.318) (3,808,054) (3.417,264) 53%
$ 153,780,656 $ 9,009,852 $ 162,790,508 $37,320,642 S125,469,865 24%
ATTACHMENT B
2021-22 3rd Quarter Budget Report
Terra
CALEXICO 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 Sales 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 Transfer 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) (210,000) (460,000)
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 10,641,829 350,000 10,991,829 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 CFD 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 42,000 41,000
Transfer to Local Capital Fund 450,000 210,000 210,000
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 Debt Servicee - County 46,000 46,000
CaPERS - 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 2,651,033 256,000 2,907,033 Total Expenditures 16,083,518 16,745,766 15,727,170 17,010,849 671,000 17,681,849 Net Annual Operating Results 5 810,842 3(172,227) $ 993,205 $ 175,499 $ (0) $ 175,499 Fund Balance
Beginning Fund Balance 367,148 $ (263,724) 1,005,763 1,993,970 1,998,968 Annual Operating Results (172,227)
Long-term Wastewater Advance
Ending Fund Balance $ (263,724) 3 1,005,763 3 1,998,968 3 2,169,469 5 1,998 $ 2,170.168 % Annual Expenditures
Days of Operations 47 45
ATTACHMENT C
2021-22 3rd Quarter Budget Report
CALEXICO General Fund
Revenues
2018-19 2019-20 2020-21 2021-22
Znd Quarter Proposed 3rd Quarter
Actual Actual Actual Budget Change Budget Notes
$ 1,957,997 $ 2,135,000 $ - $ 2,135,000
of MVLF 2,984,974 3,252,435 3,252,435
ent 481,600 754,500 789,500
35,0000 6,176935
220,000
470,000
30% to IVECA Fund
Rl Prop Trns Tx 38,296 60,000
Hsg Ath In Lieu 73,000
603,000
Money and Property
Invest Earnings 5,255 (2,551)
Rents And Concessions
Water/Wastewater Leases NINO
Other Miscellaneous Revenue
State VLF 45,000
Misc Income
Sale of Assets 417
45,000
Subtotal, General Revenues 13,124,397
Police
21,515 18,903 15,000 15,000
1,061 825 1,000 1,000
84,542
52,233 26,199 25,000 25,000
65,230 52,122 50,000 50,000
Livescan 38,160 1,194 25,000 25,000
POST 3,285 5,000 5,000
Assessment District 2005-01 115,552 131,753 133,951 133,951 Prkg Mtrs/Lots 318,875 204,727 210,000 15,000 225,000
Traffic Control Grant 150,000 150,000 150,000 120000
Parking Citations 262,316 109,814 105,000 15,000
Misc Fees/Services 8,792 263 5,000 5,000
Animal Licenses/Control 11,643 5,926 5,000 30,000 5,000 1,133,205 701,727 729,951 759,951
ATTACHMENT C
2021-22 3rd Quarter Budget Report
1m mar
CALEXICO 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 340,846 389,513 300,000 300,000
Mechanical permits 73,358 38,180 35,000 35,000
Plumbing permits 41,934 26,827 30,000 30,000
Electrical permits 96,232 80,805 120,000 120,000
Other permits 82,808 (3,890) 3,500 3,500
Plan Check Fees 82,111 83,482 90,000 90,000
Code Enforcement 4,775 3,450 600 1,500 1,500
Planning/Engineering
Encroachment Permits 80,476 95,979 60,000 :
Plan Check Fees 108,383 68,787 65,000
Inspection fees 100,106 56,142 65,000
Year-to-Date Trend 61 110 296 (70,000)
1,011,090 839,384 770,000 (70,000)
Public Works
State Highway Maintenance 12,421 42,414 42,000 (10,000) Fees
42,424 42,414 42,000 (10,000)
Parks, Recreation, and Libuary -
Recreation program fees 52,474 28,258 801 15,000 (3,000) Library fines and penalties 3,859 4,168 922 2,500 (1,500) Community Center activities 46,315 20,504 - 11,500 500
Parks activities and events 13,230 470 7,000 (2,000)
Leases 13,200 11,000 12,000 (2,000)
CDCAC 2,858 300 1,000 (1,000)
115,848 80,017 49,000 (9,000)
Administration/Other - -
Successor Agency Admin Fee 215,233 200,000
Special District Admin Fee 17,068 38,000
Other
Subtotal, Program Revenues 3,545,627 2,988,951 (59,000) 2,929,951 Interfund 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 516,894,360 $ 16,573,538 $ 16,720,375 $17,186,348 $ 671,000 $17,857,348
ATTACHMENT D
2021-22 3rd Quarter Budget Report
BEla
CALEXICO General Fund
Expenditure Summary
2019-20 2020-21 2021-22
3rd Quarter VTD Actuals % of
Actual Actual Budget 3/31/21 Year Notes
General Fund in Total
Salaries and Benefits
Salary and Benefits $ 10,464,337 $ 11,290,095 $ 13,162,110 $ 9,008,414 71% Vacancy Assumption (460,000)
(1,250,000) (1,250,000) (1,250,000) (937,500)
Reimbursement - Measure H 75%
Reimbursement - Other Funds (457,442) (619,723) (460,281) (343,338) 75% 8,756,895 9,420,372 10,991,829 7,727,577 70%
Operating Costs
Materials/Supplies 761,727 663,465 772,874 500,980 65%
Repairs/Maintenance 263,129 301,889 353,255 165,879 47% Contracts/Professional Services 2,377,736 2,519,681 2,553,153 1,744,434 68% General Liability Insurance 443,427 713,838 591,998 443,996 75% Administration/Office Costs 317,753 256,034 350,538 211,522 60% Contribution to CFD 2013-1 381,281 142,000 142,000 100% Transfers Out to Other Funds 283,918 -
Cost Allocation (1,004,721) (1,231,285) (980,831) (735,623) 3,824,249 3,223,621 3,782,987 2,473,188 65%
Capital and Debt Service
Capital Outlay 53,976 194,433 41,000 30,374 74%
Transfer to Local Capital Fund 450,000 210,000 210,000
Debt Service - Advance 1,470,549
Debt Service - JPIA 633,778 : : :
Debt Service - Vehicle Leases 44,356 44,356 44,356 33,267 75% Debt Service - County (CFD) 46,000 46,000 100%
Pension - Unfunded Liability 1,363,248 1,573,657 1,811,531 1,380,907 76% Retiree Medical - Benefit Payments 598,715 720,730 654,146 490,609 75% Retiree Medical - Amortize Liability 100,000 100,000 100,000 100% 4,164,621 3,083,177 2,907,033 2,291,157 79%
$ 16,745,766 15,727,170 $ 17,681,849 $ 12,491,921 71%
ATTACHMENT D
2021-22 3rd Quarter Budget Report
CALEXICO General Fund
Expenditure Summary
2019-20 2020-21 2021-22
3rd Quarter YTD Actuals % of
Actual Actual Budget 3/31/21 Year Notes
Summary by Department
Police
Salaries and Benefits $ 3,434,020 3,935,950 $ 4,303,369 $ 3,058,203 71% Reimbursement - Measure H (850,000) (850,000) (850,000) (637,500) 75% Reimbursement - Grant Funds (297,739) (367,910) (275,000) (206,250) 75% Reimbursement - Dispatch (213,612) (245,466) (229,248) (191,775) 84% Pension - Unfunded Liability 467,986 597,409 688,269 526,903 77% Materials/Supplies 178,664 167,178 169,100 108,012 64%
Repairs/Maintenance 136,411 131,244 110,550 67,287 61%
Contracts/Professional Services 607,243 357,642 592,518 476,904 80% General Liability Insurance 92,466 87,673 113,685 85,263 75% Administration/Office Costs 87,442 59,298 88,880 53,115 60% Capital Outlay 2,521
Transfer Out to CIP Fund 73,000 210,000 210,000 -
3,642,881 3,948,541 4,922,123 3,550,162 72%
Traffic Control/Parking
Salaries and Benefits 231,155 278,722 301,888 208,329
Pension - Unfunded Liability 30,390 24,223 28,276 21,207 Materials/Supplies 37,706 45,608 55,100 36,234
Repairs/Maintenance 1,649 893 8,950 710
Contracts/Professional Services 236,352 418,461 351,658 278,922 General Liability Insurance 7,706 7,529 9,473 7,105
Administration/Office Costs 10,686 3,327 10,000 6,219
Capital Outlay - - -
Debt Service - Vehicle Leases 44,356 44,356 44,356 33,267 600,000 823,119 809,701 591,993
Animal Control
Salaries and Benefits 135,714 154,239 166,498 107,755 65% Pension - Unfunded Liability 15,195 16,149 18,850 14,138 75% Materials/Supplies 16,528 7,232 17,500 4,886 28%
Repairs/Maintenance 119 - 16,250 9 0%
Contracts/Professional Services 3,008 6,979 6,700 2,334 35% General Liability Insurance 5,137 4,857 6,316 4,737 75% Administration/Office Costs 425 828 1,650 460 28%
Capital Outlay
176,126 190,283 233,764 134,278 57%
Continued
ATTACHMENT D
2021-22 3rd Quarter Budget Report
CALEXICO General Fund
Expenditure Summary
2019-20 2020-21 2021-22
3rd Quarter YTD Actuals % of
Actual Actual Budget 3/31/21 Year Notes
Continued
Fire
Salaries and Benefits 3,375,613 3,530,186 4,076,686 2,955,652 73% Reimbursement - Measure H (400,000) (400,000) (400,000) (300,000) 75% Reimbursement - Grant Funds (111,983) (118,049) (125,000) (93,750) 75% Reimbursement - Dispatch 213,612 245,466 229,247 191,775 84% Pension - Unfunded Liability 536,813 557,353 640,784 492,145 77% Materials/Supplies 260,562 191,082 207,100 141,418 68%
Repairs/Maintenance 39,762 52,853 36,700 13,369 36%
Contracts/Professional Services 188,807 209,747 215,925 119,876 56% General Liability Insurance 71,919 68,730 88,421 66,316 75% Administration/Office Costs 17,617 17,940 35,100 10,165 29% Capital Outlay 111,415 16,000 15,377
Debt Service - Vehicle Leases
4,192,721 4,466,723 5,020,963 3,612,315 72%
Planning & Building
Salaries and Benefits 340,190.58 355,845 687,297 327,471 67% Vacancy Assumption (200,000)
Reimbursement - Grant Funds
Pension - Unfunded Liability 30,389.88 56,520 65,978 49,483 75% Materials/Supplies 24,806.16 25,223 29,400 16,752 57%
Repairs/Maintenance 3,484.27 2,867 9,200 4,176 45%
Contracts/Professional Services 188,024.18 204,256 161,475 91,977 57% General Liability Insurance 10,274.00 17,000 22,105 16,579 75% Administration/Office Costs 21,617.34 14,953 36,950 13,716 37% Capital Outlay
618,786 676,663 812,405 520,153 64%
Public Works
Salaries and Benefits 537,081 607,759 690,722 422,157
Vacancy Assumption (100,000)
Reimbursement - Grant Funds (47,719) (71,969) (59,030) (43,338) Pension - Unfunded Liability 68,351 63,626 72,480 54,360 Materials/Supplies 112,711 105,272 144,900 100,926
Repairs/Maintenance 13,824 30,555 102,455 46,918
Contracts/Professional Services 71,077 68,943 91,903 46,889 General Liability Insurance 44,436 42,962 52,705 39,529 Administration/Office Costs 35,806 37,057 41,342 23,523 Capital Outlay
Debt Service - Vehicle Leases : : : :
Transfer to Local Capital Fund
-
835,568 884,204 1,037,477 690,966
Continued
ATTACHMENT D
2021-22 3rd Quarter Budget Report
CALEKICO General Fund
Expenditure Summary
2019-20 2020-21 2021-22
3rd Quarter YTD Actuals % of
Actual Actual Budget 3/31/21 Year Notes
Continued
Community Services
Salaries and Benefits 476,372.87 546,396 694,717 492,296 71% Vacancy Assumption - -
Pension - Unfunded Liability 53,182.32 72,669 80,114 60,086 75% Materials/Supplies 84,110.30 65,676 93,450 61,234 66%
Repairs/Maintenance 11,743.72 24,352 25,550 8,183 32%
Contracts/Professional Services 167,114.91 68,608 112,640 71,981 64% General Liability Insurance 20,549.00 21,056 26,842 20,131 75% Administration/Office Costs 19,586.17 17,794 25,475 10,961 43% Capital Outlay 6,961.70
839,620.99 816,550 1,058,788 724,872 68%
Housing
Salaries and Benefits 270,509 135,461 197,466 76,315 74% Vacancy Assumption (95,000)
Pension - Unfunded Liability 18,994 20,186 23,563 17,672 75% Materials/Supplies 1,423 520 650 144 22%
Repairs/Maintenance 339 21
Contracts/Professional Services 22,450 24,413 21,750 16,085 74% Administration/Office Costs 2,440 2,114 1,866 804 43%
Cost Allocation to Housing Funds (96,297)
316,155 86,417 150,295 111,021 74%
Administration,Finance, Non-Dept (0.00)
Salaries and Benefits 1,663,682 1,745,538 2,043,467 1,360,275 69% Vacancy Assumption (65,000) • • -
Reimbursement - Other Funds (61,794) (1,250)
Pension - Unfunded Liability 141,947 165,522 193,217 144,913 75% Retiree Medical - Benefits 598,715 720,730 654,146 490,609 75% Retiree Medical - Unfunded 100,000 100,000 100,000 100% Materials/ Supplies 45,216 55,674 55,674 31,374 56%
Repairs/Maintenance 55,797 59,105 43,600 25,226 58%
Contracts/Professional Services 893,660 1,160,634 998,584 639,466 64% General Liability Insurance 190,941 464,029 272,451 204,338 75% Administration/Office Costs 122,132 102,723 109,275 92,558 85% Contribution to CFD 2013-1 381,281 142,000 142,000 100% 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) (980,831) (735,623) 75% Capital Outlay 47,014 7,497 25,000 14,997 60%
Debt Service - Advance 1,470,549
Debt Service - JPIA 633,778 :
Debt Service - County 46,000 46,000
5,523,908 3,834,671 3,636,333 2,556,134 70%
Total General Fund Expenditures $ 16.745,766 15,727,170 $ 17,681,849 $ 12,491,921 71%