AGENDA
ITEM
1 AGENDA STAFF REPORT
CALEXICO
DATE: November 7, 2022
TO: Mayor and City Council
APPROVED BY: Esperanza Colio Warren, City Manager
PREPARED BY: Sandra L. Fonseca, Interim Finance Director SUBJECT: 2022-23 1s Quarter Budget Status Report, Proposed Budget Amendment Resolution, and Findings Relating to Funding Certain Public Improvements
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Recommendation:
It is recommended that the City Council receive a briefing on the 1st quarter status of the 2022- 23 Budget, along with an update on the 2021-22 preliminary year-end results, and consider a resolution to amend both the 2021-22 and 2022-23 budgets to reflect current trends and available balances. The proposed budget amendment makes various updates to the capital improvement program. The proposed resolution also makes findings relating to funding certain public improvements from Successor Agency Bond proceeds.
Background:
The City Council reaffirmed and updated the City's 2022-23 budget on August 10, 2022. A 1st quarter budget report is provided at this time to update the General Fund's Fund Balance projection for preliminary 2021-22 (unaudited) results and to monitor budget compliance through the 1s' quarter of the 2022-23 fiscal year.
Preliminary 2021-22 General Fund results show revenues exceeding expenditures and an improving fund balance reserve for the sixth consecutive fiscal year. To strengthen the City's commitment to financial planning and stability, a 2021-22 budget amendment is proposed to initiate two new dedicated reserves. The proposed budget amendment authorizes General Fund transfers to establish a reserve for the General Capital program and also to establish a reserve to begin amortizing the City's liability for unfunded employee leave obligations.
These actions position the City to begin planning for its future capital AGENDA requirements while also continuing to reduce its long-term obligations. ITEM Looking to the current fiscal year, a 2022-23 General Fund budget amendment is proposed to recognize positive revenue trends and to use these additional revenues to augment budgets in the Planning & Building, Park Maintenance, and Police programs. Budget updates are also proposed for the Capital Program to close out the Fire Station #1 project, to make urgent repairs/improvements to City Facilities; and to update the allocation of ARPA (American Rescue Plan Act) grant funds.
On August 2, 2016, City and Successor Agency entered into a Bond Expenditure Agreement, which was approved by the California Department of Finance on November 11, 2016, that enabled the Successor Agency to transfer unspent former redevelopment agency bond proceeds to the City to fund capital projects benefiting the Redevelopment Project Area. The proposed budget amendment updates the projects to be funded from these bond proceeds, including Fire and Police buildings. Findings are proposed regarding the expenditure of these bond proceeds to comply with the State Codes governing these funds.
Discussion & Analysis:
2022-23 Year-to-Date Expenditures
The City has completed the first quarter of the 2022-23 fiscal year on track within its expected expenditure trend. A summary of city-wide year-to-date expenditures by fund is presented in Attachment A. The General Fund has expended 26% of its budget through October 6, 2022, 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. 2021-22 General Fund Preliminary (Unaudited) Results and Updated Fund Balance Projection The 2021-22 Year-end Close is moving forward and preliminary (pre-audit) General Fund results are presented in this report. This projection is provided to assist City Council in assessing and investing 2021-22 budget savings based upon the most currently available information. Some minor 2021-22 year-end adjustments will continue as final revenues and expenditures are recorded, but the overall June 30, 2022 General Fund financial position is ahead of budget and presents an opportunity to begin investing one-time year-end funds to meet long-term capital and debt financial planning objectives.
The General Fund is on track to end the 2021-22 year with a fund balance of $2.9 million, or 60 lays of annual expenditures. With proposed budget adjustments, annual revenues excee annual expenditures by $818,000. A detailed summary of current projections for the Genera Fund is presented in Attachment B.
A condensed summary of General Fund results follows here for reference:
2021-22 General Fund Results
Favorable (Unfavorable)
Projected Preliminary Actual to Budget Projection
June 2022 Nov 7, 2022 June 9, 2022
Revenues $ 18,122,348 $ 18,373,522 251,174
Salary and Active Benefits 10,991,829 10,574,093 417,736 Operations 3,782,987 3,874,660 (91,673)
Capital, Debt, Pension, Retiree Medical 2,697,033 2,488,296 208,737 Proposed Transfer/Local Capital Fund 600,000 517,500 82,500 Proposed Transfer/Employee Leave ISF 100,000 (100,000)
3,105,796
18,071,849 17,554,549 517,300
Annual Operating Results/Addition to Reserve 50,499 $ 818,974 $ 768,474 Ending Fund Balance Reserve (Including Measure H) $ 2,174,468 2,900,386 Days of Operations 44 60
S
The key sources of the City's positive 2021-22 year-end results include $251,000 in revenue surplus; $417,000 in salary and active employee benefit savings, and $208,000 in Capital/Debt/Retire Benefit savings. Active and retiree benefits costs were both lower than projection because of $442,500 of combined rebates from the Active and Retiree Internal Service Funds due to favorable medical claims experience.
A portion of these savings are recommended for investment in the City's Capital and Debt reserves to further strengthen the City's commitment to financial planning and stability. A budget amendment is proposed to authorized the transfer of $517,500 to the Local Capital Fund to fund expenditures approved in the 2022-23 budget and also to establish a $250,000 General Capital Reserve. The prior June 9, 2022 Fund Projection had already included a placeholder $600,000 Capital Fund transfer, so this recommendation is $82,500 lower than the prior projection. The Capital Transfer has been reduced to provide funding for a second transfer to address/reduce the City's long-term debt obligations. The second budget amendment is proposed to transfer $100,000 to initiate a new internal service fund to record and amortize the City's long-term obligation to employees for accumulated vacation and other leave balances. At June 2022, the General Fund obligation for employee leave balances is approximately $1.7 million. The proposed transfer makes an initial contribution towards the retirement of this unfunded obligation.
After these proposed transfers, the net 2021-22 revenue/expenditure operating results of $818,000 are added to the General Fund Reserve. The City's General Fund is combined with Measure H in the City's annual financial statements, which consolidate unrestricted funds of the City. Together, the combined General and Measure H Fund Balance reserves have improved to $2.9 million, and reach an important industry benchmark, established by the Government Finance Officers Association, equal to two months/60 days of operations.
General Fund Revenues
A summary of General Fund revenue history and projections is presented in Attachment C.
Total 2021-22 General Fund annual revenues were $18.3 million. In total, 2021-22 General Fund revenues exceeded projections by $250,000 and were 10% above the prior year.
Transient Tax revenues and Program revenues for the Planning/Building, Police, and Recreation departments contributed to the 2021-22 revenue surplus as community activity continued to emerge from Covid impacts.
General Fund Expenditures
A summary of General Fund expenditure history and projections by department are presented in Attachment D. Of particular note were positive 2021-22 employee and retiree medical benefit cost trends that enabled $442,500 in program rebates from the internal service funds while still maintaining the internal service target reserve levels. The 2021-22 revenue surplus, along with expenditure cost savings, allow the City Council to consider authorizing transfers of $517,500 to the Local Capital Fund and $100,000 to the Employee Leave Obligations Internal Service Fund.
The Local Capital Fund transfer will provide funds to cover capital projects approved in the 2022- 23 budget and will also establish a General Capital reserve of $250,000. This is a discretionary reserve that will be available to the City Council to meet unexpected facility or other capital requirements and will help protect the General Fund from unexpected, midyear capital funding requests.
The Employee Leave Obligation transfer will take a first step towards amortizing the General Fund's $1.7 million obligation for accumulated employee vacation and other leave balances accrued as of June 2022. With this transfer, a new Internal Service Fund will be established to record General Fund employee obligations and to begin to accumulate resources to meet this obligation and reduce the City's long-term debt. This reserve will help to protect the annual General Fund budget from unexpected expenditure spikes when employees retire or separate from the City with large leave payouts.
The proposed resolution includes a 2021-22 budget amendment to authorize these transfers along with offsetting revenue/expenditure budget lines to maintain a balanced budget. Including this proposed transfer, the General Fund realized approximately $517,000 in net expenditure savings vs. the most recent June 9, 2022 projection.
The combined 2021-22 General Fund revenue surplus and expenditure savings provide an approximate $818,000 increase to General Fund Balance. With these results, the City continues to build its reserves and achieves the 60-day operating reserve recommended by the Government Finance Officers Association and adopted by the City Council in its budget policy resolution (July 20, 2022).
4 2021-22 Measure H Fund
Measure H revenues for the year were $3.4 million, a 9% growth from covid-period levels in the prior 2020-21 year. These revenues were slightly less than the budget projection but still allow for a fund balance accumulation. The ending fund balance reserve at June 2022 is $82,000. In 2022, for the first year since the City's 2015 fiscal challenges, the Measure H budget policy returns to building a fund balance reserve. Attachment E presents an updated budget projection with this actual June 2022 fund balance and shows the six-year phase-in of the reserve policy adopted by the Measure H Committee.
2022-23 General Fund Projections and Proposed Budget Amendment With 2021-22 actual results now available, the General Fund revenue projections for the current 2022-23 fiscal year have been updated based upon the prior year actual trend, as detailed in Attachment C. In total, the revenue projection has increased by $219,000. Of this amount, $162,000 is proposed for new expenditures and the balance is used to maintain the General Fund 60-day operating reserve.
Proposed new expenditures are proposed for the Planning & Building, Park Maintenance, and Police programs. $50,000 in vendor contracts are proposed for Planning & Building to support applicant processing ($25,000) and cannabis programs ($25,000). To improve park maintenance, four temporary park maintenance workers are proposed for conversion to permanent employees to improve retention and service delivery. In the Police Department, a salary range adjustment is proposed for the vacant Police Chief position to facilitate recruitment.
Capital/Facility Expenditures
The proposed resolution authorizes a budget amendment to provide for additional capital investment in city facilities including additional funds for the Fire Station #1 project and for urgent repairs to other City Facilities, including the Library and Police buildings.
One source of revenue for proposed capital expenditures are from a swap in funding for the 2nd Street Bridge project. This swap replaces the 2nd Street Bridge project budget paid from Successor Agency bond proceeds with available restricted Measure D Street funds, with no change to the total 2nd Street Bridge project. This swap will free up less restrictive local bond proceeds (Successor Agency bond proceeds previously approved by the State for transfer to the City). Attachment F provides an updated look at the Measure D Fund projection and available reserve with this proposed change. Additional capital funding is proposed from updates to the ARPA (American Recovery Plan Act) allocation. A third revenue source might be available in the future if the City qualifies for emergency relief funds for recent storm damage to City facilities; however, this is unknown at this time and will be included in a future budget action if relief funds become available.
The Fire Station #1 has incurred project expenditures in excess of its original budget. The proposed budget adds $1.8 million to the project budget for soft costs and pending change orders needed to close out the project and take occupancy of the building. The proposed funding for this budget addition draws on the proposed release of Successor Agency bond proceeds.
Today's budget action amends the 2021-22 budget to bring the project into budget compliance 5 for the 2021-22 fiscal year-end close. The Fire Department will be returning to City Council separately to discuss project costs to date and to seek approval of the proposed contract change orders to complete the project.
The proposed budget amendment also authorizes capital spending on a list of City facilities.
Each has urgent repair requirements that are generally the result of significant deferred maintenance and capital investment during the past decade of lean city budgets. A recent storm event also contributed to roof damage across many City facilities.
An additional capital project budget change is proposed for the Community Center lighting project. When updating the 2022-23 City-wide budget on August 10, 2022, two projects were proposed for transfer to the Measure H fund without consultation with the Measure H committee.
Today's proposed action unwinds those transfers by funding Library capital requirements from bond proceeds and Community Center lighting from the General Fund transfer. This action restores the 2022-23 Measure H budget to the form approved by the Measure H committee in June 2022. Capital funding is also proposed for Fire and Technology equipment. The Fire Radio budget of $105,000 is proposed to increase by $37,000 to meet the $142,000 current radio expenditure projection. A technology equipment budget of $100,000 is proposed to add laptops for designated City employees, to improve efficiency and security over City data, and for a visual projection system for the City Council Chambers.
Collectively, $3.5 million is proposed for addition to the City's capital budget, as listed below:
Proposed Capital Project Budget Updates
Successor Agency Bonds ARPA
Fire Station #1 $ 1,872,000
Fire Station #2/Mold Mitigation & Roof Repair 500,000
Police Conference Room & Dispatch/Roof Repair 90,000
Enrique Camarena Memorial Library/Restrooms, Roof $ 400,000 Community Senior Hall/Roof Repair 75,000
Fire Station No. 1 (Old Court House)/Roof Repair 50,000 Water Distribution Break Room/Roof 65,000
Calexico International Airport/Roof 50,000
City Hall/Council Chambers/Roof Repair 75,000
City Hall/Carpet Replacement 85,000
Carnegie Technology Center/3 AC Units Mini Split 35,000 Senior Hall Air Conditioning 15,000
Restrooms/Various Water Heaters 10,000
827 E. 7th Street/United Families (Lease Building)/Roof 65,000 827 E. 7th Street/United Families (Lease Building)/New AC 20,000 Community Center Lighting (Moved from Measure H) 32,000 Fire Radios (Increase from #411 budget of $105,000) 37,000 Technology (Laptops, City Council Chamber Projection) 100,000 $ 2,462,000 $ 1,114,000
Total $ 3,576,000
6 Attachment G provides an updated projection of the Local Capital Fund #411 activity and ending balance projection for the proposed $250,000 General Capital Reserve.
Attachment H provides a summary of the Fund #255 American Rescue Plan Act project allocations. In addition to the proposed listed capital improvements, three contracts are proposed to support Planning/Building operations. These include contracts to finish the update of the City's Housing Element ($150,000); development fee study ($100,000); and evaluation/update of the department's operating processes ($100,000). To pay for the new capital and Planning/Building operating contract allocations, a $1.4 million reduction to the original Downtown ARPA project is proposed for a net zero impact to the total ARPA plan.
Fiscal Impact:
The June 30, 2022 ending General/Measure H Fund Balance is $2.9 million (60 days of General Fund operations). With these results, the City has achieved the target fund balance reserve established in its budget policy resolution (July 20, 2022) that meets the industry benchmark recommended by the Government Finance Officers Association, and has done so ahead of schedule.
This 60-day reserve is also projected to provide the necessary cash balance needed to cover the annual General Fund working capital/cash flow requirements for the July to November gap until the County's distribution of property taxes in December, without internal borrowing.
With proposed transfers, the City is also strengthening its commitment to financial planning and stability by establishing and providing initial funding for a General Capital reserve and amortization of its employee leave debt obligations. As the City moves into planning for its next fiscal year budget, City Council will have the opportunity to further expand and develop its current fund balance reserve policy (adopted July 2022) to include these multiple objectives.
With these 2021-22 year-end results and proposed 2022-23 budget amendment, the City continues its consistent trend of annual improvements to its fiscal position and stability.
Attachments):
1. Budget Amendment Resolution
Exhibits:
A. 2022-23 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
E. Fund 120 - Measure H Fund Projection
F. Proposed Investment in Capital Projects and Other One-Time Items G. Fund 233 - Measure D Fund Projection
H. Fund 411 - Local Capital Fund Projection
I. Fund 255 - ARPA (American Rescue Plan Act)
7 RESOLUTION NO. 2022-_
RESOLUTION OF THE CITY OF CALEXICO APPROVING
A 2022-23 MIDYEAR BUDGET AMENDMENT AND MAKING FINDINGS RELATING
TO FUNDING CERTAIN PUBLIC IMPROVEMENTS, AS DESCRIBED HEREIN, CONSISTENT WITH CALIFORNIA HEALTH AND SAFETY CODE § 33445.1, AND
CERTAIN RELATED ACTIONS
WHEREAS, the City Council reaffirmed and updated the 2022-23 Annual Budget on August 10, 2022; and
WHEREAS, the City Manager has prepared a 1st Quarter 2022-23 budget update to brief City Council on the City's current budget status, including preliminary 2021-22 results and 2022- 23 year-to-date expenditures; and
WHEREAS, the City Manager has proposed a 1st Quarter budget adjustment as listed in Exhibit 1 to this resolution, including updates to both the 2021-22 budget for the General Fund year-end surplus; updates to the 2022-23 operating budget; and updates to the capital improvement budget with proposed appropriation of unexpended Successor Agency bond proceeds; and WHEREAS, on August 2, 2016, City and Successor Agency entered into that certain Bond Expenditure Agreement (the "BEA"), which was approved by the California Department of Finance (the "DOF") on November 11, 2016 that enabled the Successor Agency to transfer unspent former redevelopment agency (the "RDA") bond proceeds (the "Bond Proceeds") to the City in the amount authorized by DOF to fund capital projects benefiting the Redevelopment Project Area; and
WHEREAS, the BEA also transferred responsibility for compliance with applicable requirements of the HSC with respect to the use of the Bond Proceeds, which includes consistency with the California Health and Safety (the "HS"), the RDA's 2010-2014 Redevelopment Implementation Plan (the "RIP"), and the pertinent provisions of the bond documents applicable to the source of the Bond Proceeds; and
WHEREAS, consistent with HSC § 33445.1, the City may use BEA funding to pay all or a part of the value of the land for and the cost of the installation and construction of any building, facility, structure, or other improvement (the "Public Improvement") that is publicly owned if all of certain findings of benefit are made, as follows: i) the Public Improvement is publicly owned and of benefit to the Redevelopment Project Area; ii) the Public Improvement will help to eliminate blight within the Redevelopment Project Area or will directly assist in the provision of housing for low- or moderate-income persons; and iii) no other reasonable means of financing the Public Improvement are available to the community (the "HSC § 33445.1 Prerequisites"); and WHEREAS, approval of this Resolution will confirm that the use of BEA funds to pay all or part of the Public Improvements are compliant with:
1. The HSC § 33445.1 Prerequisites (i.e., Fire Station No. 1, Fire Station No. 2, and Police -1-
Station) because: i) all are all publicly owned and are of essential benefit to the Redevelopment Project Area; ii) the improvements proposed will eliminate urgent blighting conditions existing at each site and contribute to and set a standard for blight removal and avoidance in the Redevelopment Project Area in general; and ill) the City does not have any other sources that could be used in lieu of BEA funds; and
2. Goal 2 of the RDA's RIP, which includes the following objectives: i) sponsor necessary public improvements which are of benefit to the RDA Project Area; ii) continued a program of upgrading infrastructure in blighted areas; ili) sponsor the rehabilitation and development of community facilities; and iv) assist in the ongoing rehabilitation of existing community facilities and the development of new community facilities within the Downtown and other parts of the RDA Project Area; and
3. The pertinent provisions of the bond documents applicable to the source of the Bond Proceeds authorize the use of such Bond Proceeds primarily for public capital improvements; and
WHEREAS, this Resolution does not constitute a "project" for purposes of CEQA, as that term is defined by CEQA Guidelines § 15378, because this Resolution is an administrative activity that will not result in a direct or indirect physical change in the environment, per § 15378 (b) (5) of the CEQA Guidelines; and
WHEREAS, all of the prerequisites with respect to the approval of this Resolution have been met.
NOW, THEREFORE, BE IT HEREBY RESOLVED, DETERMINED, AND
ORDERED BY THE CITY COUNCIL OF THE CITY OF CALEXICO, AS FOLLOWS:
Section 1. The foregoing recitals are true and correct and are a substantive part of this Resolution.
Section 2. The use of BEA funds to pay all or part of the Public Improvements are herewith determined to be compliant with:
1. The HSC § 33445.1 Prerequisites (i.e., Fire Station No. 1, Fire Station No. 2, Police Station and Public Library) because: i) all are all publicly owned and are of essential benefit to the Redevelopment Project Area; il) the improvements proposed will eliminate urgent blighting conditions existing at each site and contribute to and set a standard for blight removal and avoidance in the Redevelopment Project Area in general; and iii) the City does not have any other sources that could be used in lieu of BEA funds; and
2. Goal 2 of the RDA's RIP, which includes the following objectives: i) sponsor necessary public improvements which are of benefit to the RDA Project Area; її) continued a program of upgrading infrastructure in blighted areas; iii) sponsor the rehabilitation and development of community facilities; and iv) -2-
3. The pertinent provisions of the bond documents applicable to the source of the Bond Proceeds authorize the use of such Bond Proceeds primarily for public capital improvements.
Section 3. The 2021-22 and 2022-23 budgets are amended as listed in Exhibit I to this resolution.
Section 4. 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.
Section 5. This Resolution is not a "project" for purposes of CEQA, as that term is defined by Guidelines § 15378, because this Resolution is an administrative activity that will not result in a direct or indirect physical change in the environment, per § 15378 (b)(5) of the Guidelines.
Section 6. This Resolution shall take effect upon the date of its adoption.
PASSED AND ADOPTED at a meeting of the City Council of the City of Calexico this 7th day of November, 2022.
Javier Moreno, Mayor
ATTEST:
Gabriela T. Garcia, City Clerk
APPROVED AS TO FORM:
Carlos Campos, City Attorney
-3-
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 7th day of November 2022 by the following vote to-wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Gabriela T. Garcia, City Clerk
-4-
Exhibit 1 to Resolution
City of Calexico
Proposed Midyear Budget Adjustments
November 7, 2022
Fund Balance Impact
2021-22
111 General Fund
To adjust 2021-22 General Fund budget to approve transfer to Local Capital Fund to fund projects approved in 2022-23 budget and to establish a preliminary General Capital Reserve; and to approve program contribution to new internal Service Fund to begin amortization of City obligation for accumulated employee leave balances; and to adjust offsetting expenditure and revenue budget lines for favorable trends to maintain balanced 2021-22 budget.
Expenditures
Transfer to Local Capital Fund/General Capital Reserve $ (517,500) ISF Program Contribution/Employee Leave Obligation Reserve (100,000) ISF Program Rebates - Active employee benefits 215,000
ISF Program Rebates - Retiree medical benefits 227,500
Revenue
Business License 25,000
Transient Tax 50,000
Planning and Building Fees 100,000
2022-23
111 General Fund
Revenues
To adjust revenue budget to reflect current trends
Property Tax $ 21,000
Business License 10,000
Franchise Fees 46,000
Transient Tax 60,000
Real Property Transfer Tax 8,000
Housing In Lieu of Property Ta› 7,000
Rents 5,000
Police Program Fees 37,000
Recreation Program Fees 15,000
Administration Program Fees 10,000
219,000
Expenditures
To adjust expenditure budget for proposed updates to staffing plans and compensation (8 months); and to update
professional service budget to address service backlog in Park Maintenance - Conversion of (4) Permanent FTEs (95,000) Police Chief (17,000)
Professional Services
Planning & Building - Application Processing (25,000)
Planning & Building - Cannabis (25,000)
(162,000)
Net Change in Fund Balance, to Maintain 60 Day General Fund Reserve 57,000 233 Measure D
To transfer portion of 2nd Street Bridge budget from Local Capital Fund to Measure D Fund, with no net change in project budget 944 Second Street Bridge (2,196,192)
(2,196, 192)
Exhibit 1 to Resolution
City of Calexico
Proposed Midyear Budget Adjustments
November 7, 2022
Fund Balance Impact
2021-22
General Fund
To adjust 2021-22 General Fund budget to approve transfer to Local Capital Fund to fund projects approved in 2022-23 budget and to establish a preliminary General Capital Reserve; and to approve program contribution to new internal Service Fund to begin amortization of City obligation for accumulated employee leave balances; and to adjust offsetting expenditure and revenue budget Expenditures
Transfer to Local Capital Fund/General Capital Reserve $ (517,500) ISF Program Contribution/Employee Leave Obligation Reserve (100,000) ISF Program Rebates - Active employee benefits 215,000
ISF Program Rebates - Retiree medical benefits 227,500
Revenue
Business License 25,000
Transient Tax 50,000
Planning and Building Fees 100,000
2022-23
111 General Fund
Revenues
To adjust revenue budget to reflect current trends
Property Tax $ 21,000
Business License 10,000
Franchise Fees 46,000
Transient Tax 60,000
Real Property Transfer Tax 8,000
Housing In Lieu of Property Tax 7,000
Rents 35,000
Police Program Fees
Recreation Program Fees 15,000
Administration Program Fees 10,000
219,000
Expenditures
To adjust expenditure budget for proposed updates to staffing plans and compensation (8 months); and to update
rofessional service budget to address service backlog
lanning & Buildir
Park Maintenance - Conversion of (4) Permanent FTEs (95,000) Police Chief (17,000)
Professional Services
Planning & Building - Application Processing (25,000)
Planning & Building - Cannabis (25,000)
(162,000)
Net Change in Fund Balance, to Maintain 60 Day General Fund Reserve 57,000 233 Measure D
To transfer portion of 2nd Street Bridge budget from Local Capital Fund to Measure D Fund, with no net change in project budget 944 Second Street Bridge (2,196,192)
(2,196,192)
Exhibit 1 to Resolution, Continued
Fund Balance Impact
411 Local Capital Fund
To Reduce 2nd Street Bridge budget for project budget moved to Measure D Fund
#944 Second Street Bridge 2,196,192
To appropriate residual Successor Agency bond proceeds for City Facility projects
Fire Station #1 (1,872,000) FY 2021-22
Fire Station #2/Mold Mitigation & Roof Repair (500,000) Police Conference Room & Dispatch/Roof Repair (90,000)
(265,808)
Subtotal, 2021-22 Fire Station #1 (1,872,000)
Subtotal, 2022-23 1,606,192
(265,808)
255/ARPA
To reallocate ARPA budget for urgent City Facility repairs and capital projects Enrique Camarena Memorial Library/Restrooms, Roof (400,000) Community Senior Hall/Roof Repair (75,000)
Fire Station No. 1 (Old Court House)/Roof Repair (50,000) Water Distribution Breakroom/Roof Repair (65,000)
Calexico International Airport/Roof (50,000)
City Hall/Council Chambers/Roof Repair (75,000)
City Hall/Carpet Replacement (85,000)
Carnegie Technology Center/3 AC Units Mini Split (35,000) Senior Hall Air Conditioning (15,000)
Restrooms/Various Water Heaters (10,000)
827 E. 7th Street/United Families (Lease Building)/Roof (65,000) 827 E. 7th Street/United Families (Lease Building)/New AC (20,000) Community Center Lighting (Moved from Measure H) (32,000) Fire Radios (Increase from #411 budget of $105,000) (37,000) Technology (Laptops, City Council Chamber Projection) (100,000) (1,114,000)
To reallocate ARPA budget for one-time Planning and Building support Development Fee Study (100,000)
Update Housing Element (150,000)
Operations/Process Update (100,000)
(350,000)
To roduce curen upon com location for new Captal and
Current Adjustment Proposed
3,000,000 (1,464,000) 1,536,000 1,464,000 1,464,000
Total, All Funds $ (2,405,000)
ATTACHMENT A
2022-23 1st Quarter Budget Report
City-wide Expenditures
CALEXICO
Summary of Expenditures by Fund
Budget YTD Actual Remaining
Current 1st 0 Update Adjusted 10-6-22 Budget % Used Notes General Fund
General Fund $ 18,745,815 162,000 $ 18.907,815 $ 4 839,294 § 14,068,521 26% 120 Measure H Sales Tax 3.448,000 3.448,000 937,833 2.510,167 27% Operating Grant Funds
221 Library Grants 53,874 53,874 7.501 46.373 14%
222 Community Donations 62.662 62,662 827 61,835 1%
231 Gas Tax 1,103.495 1.103.495 247,814 855,881 22%
242 Prop 172/Public Safety Tax 260.000 260.000 260,000 0% 243 COPS State Grant Program 200,000 200,000 200.000 0% 255 ARPA 8.296 487 3.296,487 2,004 8.294,483 0%
256 Cannabis/Applicant Reimburse 10,000 10.000 10,000 0% 281 Solid Waste 2570,735 2.570 735 262 602 2308 134 10% 299 Operating Grants 225,573 225,573 10,497 215.078 5%
712 Business Imp District
Housing Funds
802 Successor Housing 2.163,500 2.163.500 2,163,500 0%
840 Fed CDBG - Program Income 6,000 6.000 6000 0%
B41 Fed Home - Program Income 5000 5000 • ... • 5,000 0% 84213 Local Funds 1,500 1500 1,500 0%
846 CalHome . Program Income 1,000 1,000 1,000 0%
Capital Project and Debt Service Funds
223 Art in Public Places 103,000 103.000 103,000 0%
233 LTA/Measure D 8,570,340 2 196 192 10.766.532 10.766.532 0% 234/6 Transportation Development 226,165 226 165 10,452 215,713 5% 237 Road Maintenance Rehab 2 086,700 2,086,700 52,379 2 034,321 3% 402 Measure D Bond Proceeds 2.171,273 2.171273 2171.273 0% 411 Local Capital Projects 2.776,192 (1,606.192) 1,170,000 9.340 1160,660 1% 412 Capital Grants 9,766.323 9,766,323 43.514 9.722.809 0% 430-6 Development Impact Fees 2.788.082 2,788,082 2,788,082 0% 452-64 Development Projects 2,963,457 2.963.457 2,963,457 0% 474-6 New River Projects 28.000,000 28.000,000 18,638 27 981.362 0% 301-10 Debt Service 2.791 200 2791.200 154,500 2.636.700 6% Enterprise Funds
513 Water Operations 8,660.000 8.660,000 1020.754 7.639.246 12% 514 Water Debt Service 873,326 873.326 14.221 859,104 2% 515 Water Development Fees
516 Water Capital Program 14.657.000 14.657.000 6960 111.050.040 0% 522 Airport Operations 392 964 392.964 64415 328,549 16% 525 Airport Captial 4.212.565 4.212.565 747.284 3 165.281 18% 544 Wastewater Operations 6,099,000 6.099,000 690,828 5408,172 11% 545 Wastewater Debt Service 1,184.411 1.184,411 9,501 1.174,911 1% 546 Wastewater Impact Fees
547 Wastewater Capital 29,968.002 29,968.002 162,675 29.805 327 1% CFD/Special Districts
261 Bravo Victoria 885 000 885,000 8,983 878.017 1%
903 Hearthstone 1,216 617 1.216.617 273.501 943,116 22% 906 Gran Plaza 684,406 684 405 473.741 210,665 69% Annual principal paid Internal Service Funds
601/2 Active and Retire Medical 5.514,152 5.514.152 309.860 5.204.292 6% 603 Workers Compensation 1.278,000 1,278,000 487 742 790.258 38% Annual premum paid 604 Unemployment Insurance 62,271 62.271 62.271 0%
605 General Liability Insurance 1.020.200 1020.200 675,928 344.272 66% Annual prenuum paid 6015 Net Internal Charges (7.874 623) _(7 874.623) _ 11.473.530) _(6.401.093) 19% $168.229.664 S 752,000S168,981,664 3 10.069.857 _S158.911.807 6%
ATTACHMENT B
2022-23 1st Quarter Budget Report
CALEXICO General Fund
Fund Balance Projection
2019-20 2020-21 2021-22 2022-23
Projected in Preliminary Proposed Proposed 1st.
22-23 Budget Actual Budget Quarter
Actual Actual 6-9-22 11-7-22 Updates Budget
Annual Activity
Revenues
Property Tax $ 5,835,809 $ 6,059,538 $ 6,176,935 $ 6,185,124 $ 21,000 $ 6,321,474 Sales Tax 4,162,826 3,938,933 4,875,000 4,780,293 135.000 5,030,000 Other General Revenues 2,521,667 2,862,458 2,852,462 3,015,706 2,993,975 Program Revenues 3,446,027 2,986,059 3,144,951 3,319,400 62,000 3,519,366 Measure H Transfer 503,706 873,388 1,073,000 1,073,000 1,100,000 One-time Revenues 103,504
16,573,538 16,720,375 18,122,348 18,373,522 219,000 18,964,815 Expenditures
Salaries and Benefits
Gross salary and benefits 10,464,337 11,290,095 13,162,110 12,479,316 112,000 13,857,529 ISF Active Medical Program Rebate (215,000)
Vacancy Assumption (460,000) (500,000)
Measure H Reimbursement (1,250,000) (1,250,000) (1,250,000) (1,250,000) (1,250,000) Grant/Other Reimbursements (457,442) (619,723) (460,281) (440,223) (471,159) 8,756,895 9,420,372 10,991,829 10,574,093 112,000 11,636,371 Operating Costs
Operating Costs 4,004,262 3,741,069 4,029,820 4,121,444 50,000 4,465,065 General Liability Insurance 443,427 713,838 591,998 591,995 670,181 Contribution to CFD 2013 381,281 142,000 142,052 250,000 Cost Allocation (1,004,721) (1,231,285) (980,831) (980,831) (1,154,706) 3,824,249 3,223,621 3,782,987 3,874,660 50,000 4,230,540 Capital and Debt Service
Capital 53,976 194,433 41,000 42,026
Transfer to Capital Fund 450,000 600,000 517,500
Debt Service - Wastewater Loan 1,470,549
Debt Service - JPIA Retrospective 633,778
Debt Service - Leases 44,356 44,356 44,356 41,761 44,356 Debt Servicee - County 46,000 46,000
Emplayee Leave Obligation 100,000
CaPERS - Unfunded Liability 1.363,248 1,573,657 1.811,531 1,841,209 2,098,541 Retiree Medical - Benefit Payments 598,715 720,730 654,146 417,300 719,292 Retiree Medical - Amortize Liability 100,000 100,000 100,000 178,715 4,164,621 3,083,177 3,297,033 3,105,796 3,040,904
Total Expenditures 16,745,766 15,727,170 18,071,849 17,554,549 162,000 18,907,815 Net Annual Operating Results 5 (172,227) $ 993,205 50,499 $ 818,974 $ 57,000 57.000 Fund Balance
Beginning Fund Balance (263,724) 1,005,763 1,998,968 1,998,968 818,974 2,817,942 Annual Operating Results (172,227) 993,205 50,499 818,974 57,000 57,000 Long-term Wastewater Advance 1,441,715
Ending General Fund Balance
Measure H Reserve Fund
Combined General/Measure H Reserve 3 1,005.763 $2,174,468 $ 2,900,386 $ 833,417 $ 3,109,385 % Annual Expenditures 16%
Days of Operations 46 44 60 60
ATTACHMENT C
2022-23 1st Quarter Budget Report
CALEXICO General Fund
Revenues
2019-20 2020-21 2021-22 2022-23
Projected in Preliminary Proposed Proposed 1st % vs
22-23 Budget Actual Budget Quarter
Actual Actual 6-9-22 11-7-2022 Updates Updates PY
S 2,078,613 $ 2,128,675 $ 2,135,000 $ 2,148,740 $ 21,000 $ 2,198,700 2% 3,110,247 3,200,348 3,252,435 3,252,615 3,317,484 2%
730,515 789,500 783,769 : 805,290
606,079 3%
40,870
6,059,538 6,176,935 6.185,124 21,000 6.321,974 2%
5,835,809
4,162,826 3,938,933 4,875,000 4,780,293 5,030,000 5%
752,490 795,261 10,000 795,502 0%
46,628 15000 202,759 204,000 1%
799,118 998,019 10,000 999,502 0%
Franchise Fees
PGE/Cable/Other 293,760 226,865 20,000 229,100 1%
Solid Waste 452,976 487,343 26,000 505,400 4%
746,736 714,207 46,000 734,500 3%
Other Taxes
Transient Tax 60,000 539,400 2%
30% to IVECA Fund -
RI Prop Trns Tx 8,000 69,200 0%
Hsg Ath In Lieu 7,000 81,460 0%
75,000 690,060 2%
Money and Property
Investment Earnings 12,000 3%
Rents And Concessions 241,000 5,000 246,000 0%
Water/Wastewater Leases 318,362 266,913 -16%
559,362 5,000 524,913 -9%
Other Miscellaneous Revenue
State VLF 45,000 45,000 -4%
Misc Income -100%
Sale of Assets 417
45,000 49,160 45,000 -8%
Subtotal, General Revenues 13,904,397 13,981,123 157,000 14,345,449 3% Program Revenues
Police
Vehicle Code Fines 18,903 15,000 18,612 20,000 7%
Alarm Permits 825 1,000 800 1,000 25%
SRO Program
25000 34,000
Special Service /Misc Revenue 26,199 34,138 0%
Towing Fees 52,122 40,000 40,906 50,000 22%
Livescan 1,194 30,000 32,946 33,000 0%
POST 5,000 12,825 5,000 -61%
8,000 8,476
131,753 133,951 133,952 141,616 6%
204,727 270,000 273,196 295,000 8%
150,000 150,000 150,000 150,000 0%
109,814 155,000 192,731 200,000 4%
263 5,000 450 5,000
5,926 6,000 6,823 7,000 3%
701,727 843,951 905,856 37,000 941,616 4%
ATTACHMENT C, Continued
2022-23 1st Quarter Budget Report
CALEXICO General Fund
Revenues
2019-20 2020-21 2021-22 2022-23
Projected in Preliminary Proposed Proposed 1st
22-23 Budget Actual Budget Quarter % vs
Continued Actual Actual 6-9-22 11-7-2022 Updates Updates PY Fire
Ambulance Fees 990,752 944,999 1,000,000 935,633 1,000,000 7% Fire Prevention 284,941 263,192 250,000 282,298 255,000 -10% Fire Late and Other Fees 13,051 5,999 10,000 1,846 10,200 453% 1,288,743 1,214,190 1,260,000 1,219,777 1,265,200 4%
Planning & Building
Building
Building permits 389,513 340,175 300,000 409,750 350,000 - 15% Mechanical permits 38,180 49,480 35,000 45,685 40,000 -12% Plumbing perrnits 26,827 34,444 30,000 39,059 35,000 -10% Electrical permits 80,805 79,569 120,000 71,526 130,000 82% Other permits (3,890) 2,265 3,000 1,253 3,500 179%
Plan Check Fees 83,482 68,043 90,000 100,009 150,000 50% Code Enforcement 3,450 600 1,500 607 1,500 147%
Books, Maps and Publications 651 1,000 54%
Engineering
Grading permits 500 1,000
Encroachment Permits 95,979 81,580 50,000 68,339 80,000 17% Plan Check Fees-Engineering 49,254 1,000 -98%
Engineering/inspection Fees 45,089 1,500 -97%
Books, Maps and Publications 2,210 3,000 36%
Planning
Plan Check Fees 68,787 75,515 65,000 70,000
Inspection Fees 56,142 10,006 65,000 600 70,000
Books, Maps, Publications 110 296 19 50 165%
Year-to-Date Trend (70,000)
839,384 741,972 700,000 834,051 937,550 12%
Public Works
State Highway Maintenance 42,414 42,414 36,800 36,749 39,000 6% Fees 5,390
42,414 47,804 36,800 36,749 39,000 6%
Parks, Recreation, and Libuary
Recreation program fees 28,258 801 24,000 33,446 9,000 33,500 0% Library fines and penalties 4,168 922 1,600 2,389 2,800 17% Community Center activities 20,504 22,000 27,560 5,000 27,500 0% Parks activities and events 13,230 470 5,000 4,839 5,000 3% Leases 11,000 13,200 13,600 13,200 13,200 0%
CDCAC 2,858 300
80,017 15,693 66,2000 81,134 15,000 82,000 1%
Administration/other
Successor Agency Admin Fee 200,426 173,457 200,000 199,853 10,000 210,000 5% Special District Admin Fee 17,022 40,528 38,000 41,680 44,000 6% Other 25,000 50,688
Subtotal, Program Revenues 3,446,027 2,986,059 3,144,951 3,319,400 62,000 3,519,366 6% Interfund Transfers
Measure H 503,706 873,388 1,073,000 1,073,000 1,100,000 3% Solid Waste
Federal Covid Relief
Other
503,706 873,388 1,073,000 1,073,000 1,100,000 3%
Total General Fund Revenues $16,573,538 $16,720,375 $ 18,122,348 $ 18,373,522 $219,000 $ 18,964,815 3% % Increase vs Prior Year -2% 1% 8% 10%
ATTACHMENT D
2022-23 1st Quarter Budget Report
HENC
CALEXICO General Fund
Expenditure Summary
2020-21 2021-22 FY 2022-23
Projected in Preliminary Proposed Proposed Year-to-Date 22-23 Budget Actual Budget Ist Quarter Actual % of
Actual 6-9-22 11-7-22 Updates Budget 10-6-22 Budget
General Fund in Total
Salaries and Benefits
Salary and Benefits 11,290,095 $ 13,162,110 $ 12,479,316 $ 112,000 $ 13,857,529 $ 3,727,396 28% Vacancy Assumption (460,000) (500,000)
ISF Program Rebates (215,000)
Reimbursement - Measure H (1,250,000) (1,250,000) (1,250,000) (1,250,000) (312,500) 25% Reimbursement - Other Funds (619,723) (460,281) (440,223) (471,159) (12,578) 3% 9,420,372 10,991,829 10,574,093 112,000 11,636,371 3,402,318 29% Operating Costs
Materials/Supplies 663,465 817,414 790,352 852,917 186,676 22% Repairs/Maintenance 301,889 316,715 247,124 414,454 27,099 7% Contracts/Professional Services 2,519,681 2,539,053 2,764,712 50,000 2,825,780 543,888 19% General Liability Insurance 713,838 591,998 591,995 670,181 165,836 25% Administration/Office Costs 256,034 356,638 319,256 371,914 69,392 19% Contribution to CFD 2013-1 142,000 142,052 250,000 0%
Transfers Out to Other Funds
Cost Allocation (1,231,285) (980,831) (980,831) (1,154,706) (263,677) 23% 3,223,621 3,782,987 3,874,660 50,000 4,230,540 729,215 17% Capital and Debt Service
Capital 194,433 41,000 42,026
Transfer to Capital Fund 450,000 600,000 517,500
Debt Service - Advance
Debt Service - JPIA
Debt Service - Vehicle Leases 44,356 44,356 41,761 44,356 3,303 7% Debt Service - County (CFD) 46,000 46,000
Employee Leave Obligation 100,000
Pension - Unfunded Liability 1,573,657 1,811,531 1,841,209 2,098,541 524,635 25% Retiree Medical - Benefit Payments 720,730 654,146 417,300 719,292 179,823 25% Retiree Medical - Amortize Liability 100,000 100,000 100,000 178,715 0% 3,083,177 3,297,033 3,105,796 3,040,904 707,762 23%
15,727,170 $ 18,071,849 $ 17,554,549 5 162,000 $ 18,907,815 $ 4,839,294 26% Summary by Department
Police
Salaries and Benefits 3,935,950 $ 4,303,369 $ 4,182,480 4,484,422 1,311,861 29% Vacancy Assumption 17.000
Reimbursement - Measure H (850,000) (850,000) (850,000) (850,000) (212,500) 25% Reimbursement - Grant Funds (367,910) (275,000) (237,239) (280,000) 0% Reimbursement - Dispatch (50% Fire) (245,466) (229,248) (257,868) (336,484) (82,192) 24% Pension - Unfunded Liability 597,409 688,269 702,537 819,371 204,843 25% Materials/Supplies 167,178 169,100 176,292 174,173 34,241 20% Repairs/Maintenance 131,244 110,550 90,683 145,717 8,279 6% Contracts/Professional Services 357,642 592,518 536,690 728,443 228,899 31% General Liability Insurance 87,673 113,685 113,684 129,865 32,466 25% Administration/Office Costs 59,298 88,880 86,998 91,546 14,866 16% Capital Outlay 75,521
3,948,541 4,712,123 4,544,257 17,000 5,107,053 1,540,763 30% Continued
ATTACHMENT D, Continued
2020-21 2021-22 FY 2022-23
Projected in Preliminary Proposed Proposed Year-to-Date 22-23 Budget Actual Budget 1st Quarter Actual
Actual 6-9-22 11-7-22 Updates Budget 10-6-22
Traffic Control/Parking
Salaries and Benefits 278,722 301,888 284,084 304,748
Pension - Unfunded Liability 24,223 28,276 28,276 31,005 Materials/Supplies 45,608 55,100 52,993 59,711 8%
Repairs/Maintenance 893 8,950 5,222 8,950
Contracts/Professional Services 418,461 351,658 390,089 301,658 General Liability Insurance 7,529 9,473 9,473 10,253
Administration/Office Costs 3,327 10,000 8,970 18,160
Capital Outlay
Debt Service - Vehicle Leases 44,356 44,356 41,761 44,356 823,119 809,701 820,868 778,841
Animal Control
Salaries and Benefits 154,239 166,498 177,452 26%
Pension - Unfunded Liability 16,149 18,850 20,670 25%
Materials/Supplies 7,232 17,500 18,025 17%
Repairs/Maintenance 16,250 53 16,738 0%
Contracts/Professional Services 6,700 6,901 88%
General Liability Insurance 6,316 6,835 0 0%
Administration/Office Costs 1,650 613 1,700 6%
Capital Outlay
190,283 233,764 197,608 248,321 24%
Fire
Salaries and Benefits 3,530,186 4,076,686 4,409,238 1,373,523 31% Reimbursement - Measure H (400,000) (400,000) (400,000) (100,000) 25% Reimbursement - Grant Funds (118,049) (125,000) (130,000) 0% Reimbursement - Dispatch (50%) 245,466 229,247 336,484 82,192 24% Pension - Unfunded Liability 557,353 640,784 750,151 187,538 25% Materials/Supplies 191,082 207,100 232,850 65,633 28%
Repairs/Maintenance 52,853 36,700 58,000 4,133 7%
Contracts/Professional Services 209,747 215,925 321,235 13,440 4% General Liability Insurance 68,730 88,421 95,690 23,923 25% Administration/Office Costs 17,940 35,100 38,350 2,858 7% Capital Outlay - 111,415 16,000
4,466,723 5,020,963 5,711,999 1,653,238 29%
Planning & Building
Salaries and Benefits 355,845 687,297 604,114 836,986 179,295 24% Vacancy Assumption (200,000) (100,000) -
Reimbursement - Grant Funds
Pension - Unfunded Liability 56,520 65,978 65,977 82,681 20,670 25% Materials/Supplies 25,223 29,400 35,185 35,959 9,616 27% Repairs/Maintenance 2,867 9,200 6,009 9,200 940 10%
Contracts/Professional Services 204,256 161,475 314,683 50,000 124,025 17,324 14% General Liability Insurance 17,000 22,105 22,105 27,340 6,835 25% Administration/Office Costs 14,953 36,950 27,446 37,450 5,989 16% Capital Outlay
676.663 812,405 1,075,520 50,000 1,053,640 240,669 23%
Public Works
Salaries and Benefits 607,759 690,722 579,109 95,000 856,895 165,767 23% Vacancy Assumption (100,000) (125,000)
Reimbursement - Grant Funds (71,969) (59,030) (78,018) (61,159) (12,578) 21% Pension - Unfunded Liability 63,626 72,480 72,480 79,144 19,861 25% Materials/Supplies 105,272 189,440 155,883 160,118 35,236 22% Repairs/Maintenance 30,555 65,915 65,819 102,455 2,396 2% Contracts/Professional Services 68,943 84,953 68,449 113,239 18,925 17% General Liability Insurance 42,962 52,705 52,705 54,304 13,576 25% Administration/Office Costs 37,057 40,292 37,816 41,342 7,138 17% Capital Outlay/Transfer to Capital Fund
884,204 1,037,477 954,243 95,000 1,221,638 250,321 20%
Continued
ATTACHMENT D, Continued
2020-21 2021-22 FY 2022-23
Projected in Preliminary Proposed Proposed Year-to-Date 22-23 Budget Actual Budget Ist Quarter Actual % of
Actual 6-9-22 11-7-22 Updates Budget 10-6-22 Budget
Community Services (Library, Recreation)
Salaries and Benefits 546,396 694,717 599,840 762,235 177,193 24% Vacancy Assumption (15,000)
Pension - Unfunded Liability 72,669 80,114 80,115 87,848 21,962 25% Materials/Supplies 65,676 93,450 85,467 99,886 21,633 22% Repairs/Maintenance 24,352 25,550 15,772 25,195 4,013 16% Contracts/Professional Services 68,608 112,490 109,587 163,899 53,538 33% General Liability Insurance 21,056 26,842 26,841 29,049 7,262 25% Administration/Office Costs 17,794 25,625 15,647 26,098 6,194 24% Capital Outlay
816,550 1,058,788 933,270 1,179,209 291,795 25%
Housing
Salaries and Benefits 135,461 197,466 104,127 204,236 31,651 24% Vacancy Assumption (95,000) (75,000)
Pension - Unfunded Liability 20,186 23,563 23,563 20,670 5,168 25% Materials/Supplies 520 650 730 650 2%
Repairs/Maintenance 21 0%
Contracts/Professional Services 24,413 14,750 25,238 15,450 0% Administration/Office Costs 2,114 8,866 1,076 8,894 128 1% Cost Allocation to Housing Funds (96,297) (100,000) 0%
86,417 150,295 154,734 74,900 36,960 49%
Administration, Finance, Non-Dept
Salaries and Benefits 1,745,538 2,043,467 1,757,906 1,821,318 358,412 22% Vacancy Assumption (65,000) (185,000)
Reimbursement - Other Funds (61,794) (1,250) 7,534
Employee Leave Obligations 100,000
Pension - Unfunded Liability 165,522 193,217 193,217 206,701 51,675 25% Retiree Medical - Benefits 720,730 654,146 417,300 719,292 179,823 25% Retiree Medical - Unfunded 100,000 100,000 100,000 178,715 - 0% Materials/Supplies 55,674 55,674 47,181 71,545 12,294 17% Repairs/Maintenance 59,105 43,600 42,871 48,200 5,616 12% Contracts/Professional Services 1,160,634 998,584 1,098,597 1,050,929 164,727 16% General Liability Insurance 164,029 272,451 272,450 316,845 79,211 25% Administration/Office Costs 102,723 109,275 123,606 108,375 30,555 28% Contribution to CFD 2013-1 142,000 142,052 250,000 0%
Transfer Outto IVECA Fund
Transfer Out to Developer Fund
Transfer Out to Capital Fund 450,000 600,000 517,500
Cost Allocation (1,134,988) (980,831) (980,831) (1,054,706) (263,677) 25% Capital Outlay 7,497 25,000 26,649
Debt Service - Advance :
Debt Service - JPIA :
Debt Service - County 16,00 16,000
3.834,671 4,236,333 ,912,032 3,532,214 618,637 18%
Total General Fund Expenditures $ 15,727,170 $ 18,071,849 $ 17,554.549 162,000 $ 18,907,815 $ 4,839,294 26%
ATTACHMENT E
2022-23 1st Quarter Budget Report
ELEC
CALEXICO Measure H
Fund #120
Purpose of Fund
Measure His a local sales and use tax approved by the voters in June 2010, effective October 1, 2010. The sales tax add-on (transactions and use tax) is a general-purpose tax of .5% applicable on sales within the City of Calexico and sales outside of the City under certain applicable criteria. The passage of the tax establishes a Measure H Oversight Advisory Committee to make recommendations on the use of the funds to the City Council.
Measure H Revenues pay for annual debt service on Measure H bonds issued in 2011 to fund capital projects, including fire station improvements, park improvements, and swimming pool. The Measure H committee has also in the past approved an annual allocation for Police and Fire personnel. During periods of fiscal distress, beginning in 2015, the City General Fund has drawn remaining Measure H balances to sustain current operations and to rebuild its fund balance reserve.
The budget for 2022-23 proposes three objectives for consideration by the Measure H Advisory Committee:
1. Over the next 6 years, the budget implements the Committee's reserve policy (adopted September 2011, Resolution # 2011- 99) to set aside 10% of annual revenues to fund an emergency reserve. This policy had been adopted after the 2010 earthquake at the recommendation of State Office of Emergency Services. The proposed budget phases in this recommendation and achieves an annual 10% contribution in 6 years with a $1.8 million accumulated reserve.
2. The budget maintains the current level of General Fund support with a 2% annual growth factor. This is recommended to sustain current General Fund operations without a disruption to current staffing and operations.
3. The proposed budget initiates a new program for discretionary consideration by the Measure H committee. The committee has proposed $100,000 per year in new funding for Recreation Programs.
The Committee met on June 8, 2022 and voted to recommend the proposed budget to City Council after designating $100,000 for Recreation Programs.
6-Year Projection
2021-22 2022-23 2023-24 2025-26 2027-28
Actual Budget Projection Projection - Projection Notes
Beginning Fund Balance $ (0) $ 82,443 $ 234,443 $ 689,442 $1,352,541 Revenues
Measure H Sales Tax 3,404,491 3,600,000 3,671,999 3,820,348 3,974,690 2% 2% 2%
Expenditures
Transfer to Debt Fund
For Measure H Bond 999,048 998,000 998,000 998,000 998,000 Public Safety Support
Police 850,000 850,000 850,000 850,000 850,000
Fire 400,000 400,000 400,000 400,000 400,000
Transfer to General Fund
To Sustain Operations 1,073,000 1,100,000 1,122,000 1,167,329 1,214,489 2% 2% 2% Removed Community Cente
Recreation Programs 100,000 100,000 100,000 100,000 Lighting and Library Roo 3,322,048 3,448,000 3,470,000 3,515,329 3,562,489 Projects Net Annual Activity
Addition to Reserve Fund 82,443 152,000 201,999 305,019 412,201 Reserve Policy:
% of Revenues 2% 4% 6% 8% 10% 10% of Annual Revenue
Ending Fund Balance $ 82,443 $ 234,443 $ 436,442 $ 994,461 $1,764,743 Emergency Reserve (See General Fund for
Combined General Fund/
Measure H Reserve)
ATTACHMENT F
2022-23 1st Quarter Budget Report
Proposed Investment in Capital Projects and Other One-Time Items Measure D ARPA
Fund 233 Fund 255
Available Balances, Before Proposed Actions
Project Commitments $ 8,570,340 $ 2,196,192 $ 9,526,487 Available 3,747,221 277,0
Total 12,317,561 467,2 9,526,487
-
ProPosed ve riet noses Move Existing Street Project Budget Between Funding Sourc Vlove 2nd Street Project to Measure D from Bonds Func 2,196,192 (2,196,192) Increase he set ute urge triane close change orders
Summary of Project Costs
Construction Contract, Actual to Date 6,112,190
Soft Costs, Actual to Date 1,470,930
Pending Change Orders
Construction - Police Roof 72,352
Construction - Other 588,529
Design 45,000
Roof Protection 3,011
8,292,012
Project Budget Current Increase Proposed
Measure H Bonds 6,220,012 6,220,012
ARPA (May 2022) 200,000 200,000
Successor Agency Bonds 1,872,000 1,872,000 1,872,000
6,420,012 1,872,000 8,292,012
Add Budget for Urgent City Facility Repairs
Fire Station #2/Mold Mitigation & Roof Repair 500,000
Police Conference Room & Dispatch/Roof Repair 90,000
Enrique Camarena Memorial Library/Restrooms, Roof 400,000 Community Senior Hall/Roof Repair 75,000
Fire Station No. 1 (Old Court House)/Roof Repair 50,000 Water Distribution Break Room/Roof 65,000
Calexico International Airport/Roof 50,000
City Hall/Council Chambers/Roof Repair 75,000
City Hall/Carpet Replacement 85,000
Carnegie Technology Center/3 AC Units Mini Split 35,000 Senior Hall Air Conditioning 15,000
Restrooms/Various Water Heaters 10,000
827 E. 7th Street/United Families (Lease Building)/Roof 65,000 827 E. 7th Street/United Families (Lease Building)/New AC 20,000 Community Center Lighting (Moved from Measure H) 32,000 re Radios (Increase from #411 budget of $105,00 37,000
echnology (Laptops, City Council Chamber Projectio 100,000 4 Planning and Building Support - One-time Operating Contracts Development Fee Study 100,000 100,000
Update Housing Element 150,000 150,000
Operations/Process Update 100,000 100,000
Subtotal, Proposed Expenditures 2,196,192 265,808 1,464,000 eclass Existing ARPA Budget for Proposed Capital and Planning/Building Suppc Current djustment Propose
Downtown Rehabilitation 3,000,000 (1,464,000) 1,536,000 (1,464,000) Available Balances, After Proposed Actions 5 1,551,029 $ 5,251 $
ATTACHMENT G
2022-23 1st Quarter Budget Report
Public Works
CALEXICO Local Transportation Authority/Measure D
Fund #233
Purpose of Fund
Measure Dis a retail transaction and use tax of .5% enacted in July 1989 pursuant to the provisions of the Public Utilities Code for local streets and roads and state highways within Imperial County. The Imperial County Local Transportation Authority was created to administer the program. The revenue generated provides funding for transportation improvements. The distribution of funds is based on an allocation of a sum of $75,000 to each Local Agency annually and the remaining revenues to be distributed based on population. The priorities for expenditures of these funds are Expenditures mustin cristiance wa he spreed pestor me ne over submite prove stongruction of needed filies. 2020-21 2021-22 2022-23 2022-23
Projected Prelim Actual Proposed
6-9-22 11-7-22 11-7-22 Notes
Beginning Fund Balance $ 9,434,050 $ 9,434,050 $ 10,444,443 $ 10,817,561 Annual Activity
Revenues
Local Transportation Sales Tax 1,161,573 1,565,628 1,219,292 1,500,000 Investment Income
1,161,573 1,565,628 1,219,292 1,500,000
Expenditures
Operations
216 Traffic Control 150,000 150,000 150,000 150,000
Capital Outlay
901 Cesar Chavez
902 Street Improvements/Overlay :
944 Second Street Bridge 1,460,000 1,460,000
946 Downtown Street Improv 400,000 400,000
956 Composite Layer Overlay 22,825 2,464,727 2,464,727
967 Scaroni Road Improvements 775,613 775,613
969 Weakley Road Improvernents 1,181 9,292
982 De Las Flores
944 Second Street Bridge 2,196,192 Proposed 11-7-22
Move Budget from #411
91-906 Second Street (All American Canal) : 3,086,000 3,086,000 91-916 Cole Blvd. Between ML King and Bower 234,000 234,000 151,181 8,570,340 10,766,532
Net Annual Activity 1,010,392 1,383,511 (7,351,048) (9,266,532) Proposed Reserve $1.5 million
Ending Fund Balance $ 10,444,443 $ 10,817,561 $ 3,093,395 $ 1,551,029 One Year Overlay 5-Year CIP Program
2023-24 1,500,000
2024-25 1,500,000
2025-26 1,500,000
2026-27 1,500,000
6,000,000
ATTACHMENT H
2022-23 1st Quarter Budget Report
CALEXICO Local Capital Projects/General Capital Fund
Fund #411
Purpose of Fund
This fund is used to track capital project spending from the City's local funds. The City has received Redevelopment Bond proceeds approved by the State Department of Finance for expenditure on City capital projects. The Fund also receives General Fund transfers for equipment/vehicle replacements. 2021-22 2022-23
Proposed Adopted Proposed
11-7-22 8-10-22 11-7-22 Notes
Beginning Fund Balance $ 3,085,084 $ 3,562,084 $ 1,617,401 Revenues
Transfer in - General Fund 517,500
Investment Income 7,966
525,466
Expenditures
Salaries and Benefits 255,351 21,034 21,034
Less Allocations to CIP Projects (255,351) (21,034) (21,034) Capital Outlay
From Successor Apency Bonds
944 Second Street Bridge 2,196,192 Reclass to Measure D 916 Fire Station #1 1,872,000 Proposed 11-7-22
TBD Fire Station #2/Mold Mitigation & Roof Repair 500,000 Proposed 11-7-22 997 Police Conference Room & Dispatch/Roof Repair 90,000 Proposed 11-7-22 From General Fund
997 Police Vehicles (From 2021 PD Transfer for Feb 2022 purchase) 73,000 From 2020-21 General Fund Transfer
997 Parks - Service Truck 30,000 Project Carryover
997 Public Works Vehicles 90,000 90,000 Project Carryover 997 Bucket Truck 250,000 250,000 Project Carryover
997 Parks - Machinery/Equip 21,278 Updated Project Carryover 997 Library Roof/Air Conditioner Repair 8,277 15,000 Updated Proget Caryover 997 City Hall Computers 8,409 15,000 6,591
997 Old City Hall repair 10,184
From 2021-22 General Fund Transfer
997 Fire Equipment - Radios 105,000 105,000 8-10-22 Reso Pending Consideration of Electric Costs/Options
997 Public Works Vehicle Replacement 155,000 155,000 8-10-22 Reso 997 Planning/Building Vehicle Replacement 40,000 40,000 8-10-22 Reso From Fund Balance
997 Parks - Service Truck (Price Correction from 2022 1st Q Report) 15,000 15,000 91-921 311 Cesar Chavez Demolition 60,000 60,000 8-10-22 Reso 1,993,149 2,971,192 1,367,035
Net Annual Activity (1,467,683) (2,971,192) (1,367,035) Ending Fund Balance $ 1,617,401 590,892 $ 250,366
Balance Sheet
Cash 1,022,150 319,833 245,115
Restricted - Successor Agency Bonds 595,251 271,059 5,251 Available Fund Balance $ 1,617,401 590,892 $ 250,366 General Capital Reserve 0 ATTACHMENT
2022-23 1st Quarter Budget Report
CALEXICO American Rescue Act Plan (ARPA)
Fund #255
Actual, Contract,
and Budget
Budget Commiments Available
Original Prior Pending
3-16-22 Updates Discussion Current
Federal Grant $ 9,526,487 $ $ 9,526,487
Project Allocations
Authorized 10-6-21
91-907 Fire Vehicle Replacements
(2) Fire Rescue Ambulances 374,000 374,000
(3) Utility Vehicles 300,000 300,000
91-907 Police Vehicle Replacements
(6) Ford Explorer Patrol Vehicles 438,000 438,000
(2) Pickup Truck Patrol Vehicles 166,000 166,000
1,278,000 1,278,000 1,278,000
Authorized 11-3-21
Employee Payments 1,030,000 1,030,000 1,028,835 1,165
Authorized 3-16-22 (Plan B)
91-908 Downtown Rehabilitation: 3,000,000
11/3/2022 - Pressure Washer 25,000
3,000,000 3,000,000 25,000 2,975,000
91-909 Essential Worker Relief Program 1,000,000 1,000,000 1,000,000 91-910 Outreach Specialist 180,000
June 2022 - Reallocation to 2022 Summer Swim Program 41,912 180,000 180,000 41,912 138,088
91-911 Emergency Response 1,000,000 1,000,000
Ambulance 1,000,000
8-10-22 2021 Police Vehicle Contract 210,000 (210,000)
8-10-22 Fire Hose 9,000 (9,000)
1,000,000 1,000,000 1,219,000 (219,000)
91-912 Public Facilities/IT Upgrades 1,000,000 1,000,000 1,000,000 91-913 City Broadband Infrastructure 450,000 450,000 450,000 91-914 Emergency Park Infrastructure/Restroom, Water Access 500,000 500,000 272,000 228,000 91-915 Contingency 88,487 88,487 88,487
Authorized May 202213rd Quarter Report)
Fire Station Improvements 200,000 (200,000)
9,526,487 9,526,487 4,064,747 5,461,740
For Discussion November 7, 2022
City Facilities
Enrique Camarena Memorial Library/Restrooms, Roof 400,000 Community Senior Hall/Roof Repair 75,000
Fire Station No. 1 (Old Court House)/Roof Repair 50,000 Water Distribution Break Room/Roof 65,000
Calexico International Airport/Roof 50,000
City Hall/Council Chambers/Roof Repair 75,000
City Hall/Carpet Replacement 85,000
Carnegie Technology Center/3 AC Units Mini Split 35,000 Senior Hall Air Conditioning 15,000
Restrooms/Various Water Heaters 10,000
827 E. 7th Street/United Families (Lease Building)/Roof 65,000 827 E. 7th Street/United Families (Lease Building)/New AC 20,000 Community Center Lighting (Moved from Measure H) 32,000 Fire Radios (Increase from #411 budget of $105,000) 37,000 Technology (Laptops, City Council Chamber Projection) 100,000 1,114,000 1,114,000
One-time Planning & Building Operating Contracts
Development Fee Study 100,000
Update Housing Element 150,000
Operations/Process Update 100,000
350,000 350,000
Additional Items for Future Discussion
999 Heber Park (Supplement to State Grant)
$ 1,464,000 5 3,997,740