AGENDA
ITEM
12 AGENDA STAFF REPORT
DATE: January 18, 2023
TO: Mayor and City Council
APPROVED BY: Esperanza Colio Warren, City Manager 1,,,,,,,,,,, PREPARED BY: Sandra L. Fonseca, Interim Finance Director SUBJECT: 2022-23 2nd Quarter Budget Status Report and Resolution to Amend Budget
================================================================== Recommendation:
It is recommended that the City Council receive a briefing on the 2nd Quarter 2022-23 Budget Status. A Budget Resolution is proposed to update the General Fund revenue and expenditure projection.
Background:
The City Council reaffirmed and updated the 2022-23 budget on August 10, 2022. On November 17, 2022, the City Council received a 151 Quarter Budget Status Report and amended the 2022- 23 budget. A 2nd quarter budget report is provided at this time to monitor budget compliance through the first six months of the 2022-23 fiscal year. A 2nd Quarter budget amendment is proposed to update General Fund Tax and Fee revenue projections and to add budget authority for an FTE in the City Clerk's office. There is no net change to the projected General Fund ending fund balance.
Discussion & Analysis:
2022-23 City-wide Year-to-Date Expenditures
The City has completed the second quarter of the 2022-23 fiscal year on track within its authorized expenditure trend. A summary of city-wide year-to-date expenditures by fund is presented in Attachment A.
The General Fund has expended 47% of its budget through December 31, 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. Including all funds and capital projects, the City has expended 13% of its adopted budget.
AGENDA
ITEM
11 2022-23 General Fund Revenue
The City's total General Fund revenue projection remains unchanged at $18.9 million. Revenue trends by category, however, are proposed for update to reflect year-to-date trends and new risk/opportunities. Key revenue sources are discussed and updated as follows:
• Property Tax +$180,000
The City receives property tax from the County in three annual installments based upon the annual assessed property valuation. With the December 2022 tax distribution, the annual property tax revenue projection has increased by $80,000 over the current budget. The related Property Tax In-Lieu of Motor Vehicle License Fees, which is also distributed based up assessed property valuation, has increased by $100,000 over the current budget. • Sales Tax (-$50,000)
Sales tax trends over the past year reflect the community's post-Covid re-opening, border crossing re-opening, and now the uncertainty of a softening national economy. The combined General and Measure H Fund budgets rely on a collective $8.5 million in sales tax revenues to support services, so this is an essential revenue source to track and cautiously plan. General Fund Sales Tax receipts are now available for the first four months of the fiscal year, through October 2022. Year-to-date receipts are 4% over the prior year, which are trending slightly behind the current budget sales tax growth factor of 5%. The budget projection has been reduced accordingly to reflect this trend. The December quarterly results will be available in February, and further adjustment may be needed in the next Quarterly budget report. Separately, the Measure H year-to-date receipts are 10% behind the prior year, and currently carry a greater risk than the General Fund. The 2022-23 Measure H Fund budget currently includes a contingency/reserve increase that might be at risk if this four-month trend continues.
• Transient Occupancy Tax +$20,000
The City's five hotels continue a positive tax revenue trend over the prior year. Tax receipts for the quarter ending in September were $20,000 above budget. • Cannabis Tax (-$20,000)
Cannabis tax receipts have dropped from prior year trends·. The City Council has provided funding through the 1st Quarter budget resolution to support the Cannabis program monitoring and enforcement effort.
• Ambulance Fees (-100,000)
The Ambulance program calls for service have dropped in the post-Covid period and yearto-date cash receipts have prompted a drop in the annual revenue projection. The City Manager, Fire, and Finance staff have discussed a fee schedule update to reflect current department operating costs and also a collection effort for billings not fully covered by Federal ·, Medicare/State Medi-Cal contract rates.
• Planning and Building Fees - $0
The Planning and Building revenue budget of $937,000 is on track with six-month year-todate collections already at $566,000, or 60% of the budget target. As additional projects 2 work through the approval process, this source may present an opportunity for increase in the 3rd Quarter budget report that may offset risk in other General Fund revenue lines.
This discussion of individual revenue sources provides background for the City Council on the underlying risks and opportunities in the revenue budget. With these updates, the total General Fund revenue budget is increased by a net $30,000.
2022-23 General Fund Expenditures
All Department expenditures are currently within an approximate six month/50% proration of their annual expenditure budget. The General Fund is also on track to achieve its budgeted $500,000 vacancy allowance. However, the Police and Fire Public Safety departments are both trending over budget in their salary and benefit accounts. Salary and benefits for these departments are currently offset by operating expenditure savings, but this offset may be temporary as fixed operating/maintenance contract payments catch up through the end of the fiscal year. The departments are reviewing the operating budget lines for opportunities to offset salary and benefit overages.
One expenditure line is proposed for adjustment in this 2nd Quarter budget report. An Administrative Assistant FTE position is proposed for the City Clerk's office. This position was proposed but deferred in the original 2022-23 budget. The position is recommended at this time to address significant administrative backlog in the City Clerk's office.
Given the softening national economy and the City's substantial reliance on sales tax revenues, the City's remaining expenditure plan is status quo for now and will be revisited and updated as needed after the 2nd Quarter (December 2022) sales tax results are available from the State in February. The next 3rd Quarter budget report is scheduled for April 19, 2023.
ARPA
Attachment E provides the current status of the ARPA Fund allocations. This reflects the updates and reallocations for City Facilities that were approved by City Council on November 17, 2022. A new sub-account has been established within the existing Downtown Budget Allocation for the Local Assessment Center Asylum Seekers facility and related costs as presented to City Council with its December 29, 2022 local emergency declaration. There is no change to the total Downtown project budget.
Fiscal Impact:
With this budget report and updated General Fund projection, the June 30, 2023 ending General/Measure H Fund Balance projection remains unchanged at $3 million, or 60 days of General Fund operations.
Attachments:
Resolution
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. ARPA Fund - Budget/Actual status
3 RESOLUTION NO. 2023-
RESOLUTION OF THE CITY OF CALEXICO APPROVING
A 2022-23 MIDYEAR BUDGET AMENDMENT
WHEREAS, the City Council reaffirmed and updated the 2022-23 Annual Budget on August 10,2022;and
WHEREAS, the City Council received a 1st Quaiier budget update and amended the 2022- 23 budget on November 17, 2022; and
WHEREAS, the City Manager has prepared a 2nd Quaiier 2022-23 budget update to brief City Council on the City's current budget status, including 2022-23 revenue trends and year-todate expenditures; and WHEREAS, the City Manager has proposed a 2nd Quarter budget adjustment as listed in Exhibit 1 to this resolution; 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
NOW, THEREFORE, BE IT HEREBY RESOLVED, DETERMINED, AND
ORDERED BY THE CITY COUNCIL OF THE CITY OF CALEXICO, AS FOLLOWS:
Section 1.
Section 2.
Section 3.
Section 4.
The foregoing recitals are true and correct and are a substantive pati of this Resolution.
The 2022-23 budget is amended as listed in Exhibit 1 to this Resolution.
The City Manager is authorized to allocate (1) the budgeted vacancy savings target between General Fund departments as needed to match the savings realized by various departments.
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.
-1-
PASSED AND ADOPTED at a meeting of the City Council of the City of Calexico this 18th day of January, 2023.
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. 2023-xx was passed and adopted by the City Council on the 18th day of January 2023 by the following vote to-wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Gabriela T. Garcia, City Clerk
-2-
City of Calexico
Proposed Midyear Budget Adjustments
January 18, 2022
Exhibit 1 to Resolution
Fund Balance Impact
2022-23
111 General Fund
Revenues
To adjust revenue budget to reflect current trends
Property Tax
Property Tax in lieu of MVLF
Sales Tax
Cannabis Tax
Transient Tax
Ambulance Fees
Expenditures
To add Administrative Assistant FTE to City Clerk's office.
This position had been proposed but deferred in the original 2022-23 budget. The proposed budget is for 5 months of the fiscal year.
Net Change in Fund Balance
Total, All Funds
$ 80,000
100,000
(50,000)
(20,000)
20,000
(100,000)
(30,000)
30,000
(30,000)
0 $ 0
ATTACHMENT A
2022-23 2nd Quarter Budget Report
City-wide Expenditures
Summary of Expenditures by Fund
Budget YTD Actual Remaining
Current 2nd Q U~date Adjusted 12-31-22 Budget % Used Notes General Fund
111 General Fund $ 18,907,815 $ 30,000 $ 18,937,815 $ 8,932,084 $ 10,005,731 47% 120 Measure H Sales Tax 3,448,000 3,448,000 1,379,500 2,068,500 40% Operating Grant Funds
221 Library Grants 53,874 53,874 20,314 33,560 38%
222 Community Donations 62,662 62,662 2,263 60,400 4%
231 Gas Tax 1, 103,495 1, 103,495 495,982 607,513 45%
242 Prop 172/Public Safety Tax 260,000 260,000 130,000 130,000 50% 243 COPS State Grant Program 200,000 200,000 75,000 125,000 38% 255 ARPA 8,296,487 8,296,487 52,341 8,244,146 1%
256 Cannabis/Applicant Reimburse 10,000 10,000 937 9,063 9% 28 1 Solid Waste 2,570,735 2,570,735 817,596 1,753,140 32% 299 Operaling Grants 225,573 225,573 19,743 205,830 9%
712 Business Imp District
Housing Funds
802 Successor Housing 2,163,500 2,163,500 135 2,163,365 0% 840 Fed CDBG - Program Income 6,000 6,000 532 5,468 9%
841 Fed Home - Program Income 5,000 5,000 457 4,543 9%
842/3 Local Funds 1,500 1,500 83 1,417 6%
846 CalHome - Program Income 1,000 1,000 77 923 8%
Capital Project and Debt Service Funds
223 Art in Public Places 103,000 103,000 103,000 0%
233 LT A/Measure D 10,766,532 10,766,532 64,480 10,702,052 1% 234/6 Transportation Development 226, 165 226, 165 12,215 213,950 5% 237 Road Maintenance Rehab 2,086,700 2,086,700 177,484 1,909,216 9% 402 Measure D Bond Proceeds 2,171,273 2,171,273 2,171,273 0% 411 Local Capital Projects 2,118,618 2,118,618 665,441 1,453,177 31% 412 Capital Grants 9,766,323 9,766,323 302,702 9,463,621 3% 430-6 Development Impact Fees 2,788,082 2,788,082 16,321 2,771,761 1% 452-64 Development Projects 2,963,457 2,963,457 2,963,457 0% 474-6 New River Projects 28,000,000 28,000,000 175,329 27,824,671 1% 301-10 Debt Service 2,791,200 2,791,200 585,600 2,205,600 21% Enterprise Funds
513 Water Operations 8,660,000 8,660,000 2,367,339 6,292,661 27% 514 Water Debt Service 873,326 873,326 588,477 284,848 67% 515 Water Development Fees
516 Water Capital Program 14,657,000 14,657,000 18,452 14,638,548 0% 522 Airport Operations 392,964 392,964 161,846 231,119 41% 525 Airport Captial 4,212,565 4,212,565 1,126,735 3,085,830 27% 544 Wastewater Operations 6,099,000 6,099,000 2,104,036 3,994,964 34% 545 Wastewater Debt Service 1,184,411 1,184,411 804,584 379,827 68% 546 Wastewater Impact Fees
547 Wastewater Capital 29,968,002 29,968,002 221,625 29,746,377 1% CFO/Special Districts
261 Bravo Victoria 885,000 885,000 28,794 856,206 3%
903 Hearthstone 1,216,617 1,216,617 332,116 884,501 27% 906 Gran Plaza 684,406 684,406 474,844 209,562 69%
Internal Service Funds
601/2 Active and Retire Medical 5,514,152 5,514,152 665,020 4,849,132 12% 603 Workers Compensation 1,278,000 1,278,000 666,508 611,492 52% 604 Unemployment Insurance 62,271 62,271 4,918 57,353 8% 605 General Liability Insurance 1,020,200 1,020,200 686,120 334,081 67% 601-5 Net Internal Charges (7,874,623) (7,874,623) (2,022,565) (5,852,058) 26% $169,930,282 $ 30,000 $169,960,282 $ 22, 155,463 $147,804,819 13%
ATTACHMENT B
2022-23 2nd Quarter Budget Report
General Fund
Fund Balance Projection
2019-20 2020-21 2021-22 2022-23
Preliminarll Pro11osed Pro11osed 2st
Actual Current Budget Quarter
Actual Actual 1-18-22 Budget U11dates Budget
Annual Activity
Revenues
Property Tax $ 5,835,809 $ 6,059,538 $ 6,185,124 $ 6,321,474 $ 180,000 $ 6,501,474 Sales Tax 4,162,826 3,938,933 4,783,443 5,030,000 (50,000) 4,980,000 Other General Revenues 2,521,667 2,862,458 3,007,553 2,993,975 2,993,975 Program Revenues 3,446,027 2,986,059 3,311,316 3,519,366 (100,000) 3,419,366 Measure H Transfer 503,706 873,388 1,073,000 1,100,000 1,100,000 One-time Revenues 103,504
16,573,538 16,720,375 18,360,436 18,964,815 30,000 18,994,815 Expenditures
Salaries and Benefits
Gross salary and benefits 10,464,337 11,290,095 12,264,116 13,857,529 30,000 13,887,529 Vacancy Assumption (500,000) (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) (455,250) (471,159) (471,159) 8,756,895 9,420,372 10,558,866 11,636,371 30,000 11,666,371 011erating Costs
Operating Costs 4,004,262 3,741,069 4,108,713 4,465,065 4,465,065 General Liability Insurance 443,427 713,838 591,995 670,181 670,181 Contribution to CFD 2013 381,281 142,052 250,000 250,000 Cost Allocation (1,004,721) (1,231,285) (980,831) (1,154,706) {l,154,706) 3,824,249 3,223,621 3,861,929 4,230,540 4,230,540
Ca11ital and Debt Service
Capital 53,976 194,433 42,026
Transfer to Capital Fund 450,000 517,500
Debt Service - Wastewater Loan 1,470,549
Debt Service - JPIA Retrospective 633,778
Debt Service - Leases 44,356 44,356 41,761 44,356 44,356 Debt Servicee - County 46,000
Employee Leave Obligation 100,000
Cal PERS - Unfunded Liability 1,363,248 1,573,657 1,841,209 2,098,541 2,098,541 Retiree Medical - Benefit Payments 598,715 720,730 417,300 719,292 719,292 Retiree Medical -Amortize Liability 100,000 100,000 178,715 178,715 4,164,621 3,083,177 3,105,796 3,040,904 3,040,904
Total Expenditures 16,745,766 15,727,170 17,526,591 18,907,815 30,000 18,937,815 Net Annual Operating Results $ (172,227) $ 993,205 $ 833,845 $ 57,000 $ 0 $ 57,000 0 (0)
Fund Balance
Beginning Fund Balance $ {263,724) 1,005,763 1,998,968 2,819,858 12,955 2,832,813 Annual Operating Results (172,227) 993,205 833,845 57,000 0 57,000 Long-te rm Wastewater Advance 1,441,715
Ending General Fund Balance 1,005,763 1,998,968 2,832,813 2,876,858 12,955 2,889,813 Measure H Reserve Fund 79,294 234,444 (3,150) 231,294
Combined General/Measure H Reserve $ 1,005,763 $ 1,998,968 $ 2,912,107 $ 3,111,301 $ 9,805 $ 3,121,107 % Annual Expenditures 6% 13% 17% 16% 16%
Days of Operations 46 61 60 60
ATTACHMENT C
2022-23 2nd Quarter Budget Report
General Fund
Revenues
2019-20 2020-21 2021-22 2022-23
Preliminary Proposed Proposed 2nd %vs
Actual Budget Quarter
Actual Actual 1-18-2022 Updates Budget PY
General Revenues
Property Tax
Property tax $ 2,078,613 $ 2,128,675 $ 2,148,740 $ 80,000 $ 2,278,700 2% Property Tax in lieu of MVLF 3,110,247 3,200,348 3,252,615 100,000 3,417,484 2% Residual Tax Increment 606,079 730,515 783,769 805,290 3% Residual - Land Sale 40,870
5,835,809 6,059,538 6,185,124 180,000 6,501,474 2%
Sales Tax
4,162,826 3,938,933 4,783,443 (50,000) 4,980,000 5%
Business License
Business License 752,490 763,386 788,593 795,502 1%
Cannabis 46,628 290,317 202,759 (20,000) 184,000 1%
799,118 1,053,704 991,351 (20,000) 979,502 1%
Franchise Fees
PGE/Cable/Other 293,760 211,504 226,865 229,100 1%
Solid Waste 452,976 462,871 487,343 505,400 4%
746,736 674,375 714,207 734,500 3%
Other Taxes
Transient Tax 310,914 341,221 529,017 20,000 559,400 2% 30% to IVECA Fund {93,274)
RI Prop Trns Tx 29,070 38,296 69,157 69,200 0%
Hsg Ath In Lieu 128,077 151,821 81,211 81,460 0%
374,787 531,337 679,386 20,000 710,060 2%
Mone'{ and Pro11erty
Investment Earnings 5,255 (2,551) 10,077 12,000 19%
Rents And Concessions 239,559 248,174 244,940 246,000 0% Water/Wastewater Leases 306,000 312,120 318,362 266,913 -16% 550,813 557,743 573,379 524,913 -8%
Other Miscellaneous Revenue
State VLF 33,398 29,995 46,771 45,000 -4%
Misc Income 16,815 14,887 2,460 -100%
Sale of Assets 103,504 417
153,717 45,299 49,230 45,000 -9%
Subtotal, General Revenues 12,623,806 12,860,929 13,976,120 130,000 14,475,449 3% Program Revenues
Police
Vehicle Code Fines 17,429 18,903 18,612 20,000 7%
Alarm Permits 1,161 825 800 1,000 25%
SRO Program 49,224
Special Service /Misc Revenue 36,036 26,199 34,138 34,000 0% Towing Fees 53,417 52,122 40,906 50,000 22%
Livescan 26,856 1,194 32,946 33,000 0%
POST 20,285 12,82S 5,000 -61%
Federal Grant/Bulletproof Vest 8,476
Assessment District 200S-01 118,647 131,753 133,952 141,616 6% Prkg Mtrs/Lots 265,254 204,727 273,196 295,000 8%
Traffic Control Grant 150,000 150,000 150,000 150,000 0% Parking Citations 202,724 109,814 192,731 200,000 4%
Misc Fees/Services 5,31S 263 450 5,000
Animal Licenses/Control 6,672 5,926 6,823 7,000 3%
953,020 701,727 90S,856 941,616 4%
ATTACHMENT C, Continued
2022-23 2nd Quarter Budget Report
General Fund
Revenues
2019-20 2020-21 2022-23
Preliminary Proposed Proposed 2nd
Actual Budget Quarter %vs
Continued Actual Actual 1-18-2022 Updates Budget PY
Fire
Ambulance Fees 990,752 944,999 927,550 (100,000) 900,000 8% Fire Prevention 284,941 263,192 282,298 255,000 -10%
Fire Late and Other Fees 13,051 5,999 1,846 10,200 453% 1,288,743 1,214,190 1,211,693 (100,000) 1,165,200 4%
Planning & Building
Building
Building permits 389,513 340,175 409,750 350,000 -15%
Mechanical permits 38,180 49,480 45,685 40,000 -12%
Plumbing permits 26,827 34,444 39,059 35,000 -10%
Electrical permits 80,805 79,569 71,526 130,000 82%
Other permits (3,890) 2,265 1,253 3,500 179%
Plan Check Fees 83,482 68,043 100,009 150,000 50%
Code Enforcement 3,450 600 607 1,500 147%
Books, Maps and Publications 651 1,000 54%
Engineering
Grading permits 1,000
Encroachment Permits 95,979 81,580 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 70,000
Inspection Fees 56,142 10,006 600 70,000
Books, Maps, Publications 110 296 19 50 165%
Year-to-Date Trend
839,384 741,972 834,051 937,550 12%
Public Works
State Highway Maintenance 42,414 42,414 36,749 39,000 6% Fees 5,390
42,414 47,804 36,749 39,000 6%
Parks, Recreation, and Libuarl£
Recreation program fees 28,258 801 33,446 33,500 0%
Library fines and penalties 4,168 922 2,389 2,800 17%
Community Center activities 20,504 27,560 27,500 0%
Parks activities and events 13,230 470 4,839 5,000 3%
Leases 11,000 13,200 13,200 13,200 0%
CDCAC 2,858 300
80,017 15,693 81,434 82,000 1%
Administration[Other
Successor Agency Admin Fee 200,426 173,457 199,853 210,000 5% Special District Ad min Fee 17,022 40,528 41,680 44,000 6% Other 25,000 50,688
Subtotal, Program Revenues 3,446,027 2,986,059 3,311,316 (100,000) 3,419,366 6% lnterfund Transfers
Measure H 503,706 873,388 1,073,000 1,100,000 3%
Solid Waste
Federal Covid Relief
Other
503,706 873,388 1,073,000 1,100,000 3%
Total General Fund Revenues $ 16,573,538 $16,720,375 $ 18,360,436 $ 30,000 $ 18,994,815 3% % Increase vs Prior Year -2% 1% 10% 3%
ATTACHMENT D
2022-23 2nd Quarter Budget Report
General Fund , .... _, ____ ._ Expenditure Summary
2019-20 2020-21 2021-22 2022-23
Actual Proposed Proposed Year-to-Date
(Unaudited) Budget 2nd Quarter Actual % of
Actual Actual 1-18-22 Updates Budget 12-31-22 Budget
General Fund in Total
Salaries and Benefits
Salary and Benefits $ 10,464,337 $ 11,290,095 $ 12,264,116 $ 30,000 $ 13,887,529 $ 6,755,~06 I 49%1 Vacancy Assumption (500,000)
Reimbursement - Measure H (1,250,000) (1,250,000) (1,250,000) (1,250,000) (625,000) 50% Reimbursement - Other Funds (457,442) (619,723) (455,250) (471,159) (233,330) 50% 8,756,895 9,420,372 10,558,866 30,000 11,666,371 5,896,976 51% Operating Costs
Materials/Supplies 761,727 663,465 790,479 854,917 369,163 43% Repairs/Maintenance 263,129 301,889 247,124 412,754 77,542 19% Contracts/Professional Services 2,377,736 2,519,681 2,752,304 2,827,980 1,063,193 38% General Liability Insurance 443,427 713,838 591,995 670,181 299,395 45% Administration/Office Costs 317,753 256,034 318,805 369,414 124,389 34% Contribution to CFD 2013-1 381,281 142,052 250,000 125,000 50% Transfers Out to Other Funds 283,918
Cost Allocation (1,004,721) (1,231,285) {980,831) (1,154,706) (527,353) 46% 3,824,249 3,223,621 3,861,929 4,230,540 1,531,328 36%
Ca11ital and Debt Service
Capital 53,976 644,433 42,026
Transfer to Capital Fund 517,500
Debt Service - Advance 1,470,549
Debt Service - JPIA 633,778
Debt Service - Vehicle Leases 44,356 44,356 41,761 44,356 5,506 12% Debt Service - County (CFD) 46,000
Employee Leave Obligation 100,000
Pension - Unfunded Liability 1,363,248 1,573,657 1,841,209 2,098,541 1,049,271 50% Retiree Medical - Benefit Payments 598,715 720,730 417,300 719,292 359,646 50% Retiree Medical - Amortize Liability 100,000 100,000 178,715 89,358 50% 4,164,621 3,083,177 3,105,796 3,040,904 1,503,780 49%
$ 16,745,766 $ 15,727,170 $ 17,526,591 $ 30,000 $ 18,937,815 $ 8,932,084 47% Summary by De~artment
Police
Salaries and Benefits $ 3,434,020 3,935,950 $ 4,182,480 $ 4,484,422 $ 2,392,~40 I 53%I Vacancy Assumption
Reimbursement - Measure H (850,000) (850,000) (850,000) (850,000) (425,000) 50% Reimbursement - Grant Funds (297,739) (367,910) (237,239) (280,000) (140,000) 50% Reimbursement - Dispatch (50% Fire) (213,612) (245,466) (257,868) (336,484) (164,520) 49% Pension - Unfunded Liability 467,986 597,409 702,537 819,371 409,685 50% Materials/Supplies 178,664 167,178 176,739 174,173 81,357 47% Repairs/Maintenance 136,411 131,244 90,683 145,717 22,929 16% Contracts/Professional Services 607,243 357,642 536,690 728,443 264,324 36% General Liability Insurance 92,466 87,673 113,684 129,865 64,933 50% Administration/Office Costs 87,442 59,298 86,998 91,546 32,707 36% Capital Outlay 75,521
3,642,881 3,948,541 4,544,704 5,107,053 2,538,555 50%
Continued
Traffic Control/Parking
Salaries and Benefits
Pension - Unfunded Liability
Materials/Supplies
Repairs/Maintenance
Contracts/Professional Services
General Liability Insurance
Administration/Office Costs
Capital Outlay
Debt Service - Vehicle Leases
Animal Control
Sa laries and Benefits
Pension - Unfunded Liability
Materials/Supplies
Repairs/Maintenance
Contracts/Professional Services
General Liability Insurance
Administration/Office Costs
Capital Outlay
Fire
Salaries and Benefits
Reimbursement - Measure H
Reimbursement - Grant Funds
Reimbursement - Dispatch (50%)
Pension - Unfunded Liability
Materials/Supplies
Repairs/Maintenance
Contracts/Professional Services
General Liability Insurance
Administration/Office Costs
Capital Outlay
Planning & Building
Salaries and Benefits
Vacancy Assumption
Pension - Unfunded Liability
Materials/Supplies
Repairs/Maintenance
Contracts/Professional Services
General Liability Insurance
Administration/Office Costs
Public Works
Salaries and Benefits
Vacancy Assumption
Reimbursement - Grant Funds
Pension - Unfunded Liability
Materials/Supplies
Repairs/Maintenance
Contracts/Professional Services
General Liability Insurance
Administration/Office Costs
2019-20
Actual
231,155
30,390
37,706
1,649
236,352
7,706
10,686
44,356
600,000
135,714
15,195
16,528
119
3,008
5,137
425
176,126
3,375,613
(400,000)
(111,983)
213,612
536,813
260,562
39,762
188,807
71,919
17,617
4,192,721
340,190.58
30,389.88
24,806.16
3,484.27
188,024.18
10,274.00
21,617.34
618,786
537,081
(47,719)
68,351
112,711
13,824
71,077
44,436
35,806
835,568
2020-21
Actual
278,722
24,223
45,608
893
418,461
7,529
3,327
44,356
823,119
154,239
16,149
7,232
6,979
4,857
828
190,283
3,530,186
(400,000)
{118,049)
245,466
557,353
191,082
52,853
209,747
68,730
17,940
111,415
4,466,723
355,845
56,520
25,223
2,867
204,256
17,000
14,953
676,663
607,759
(71,969)
63,626
105,272
30,555
68,943
42,962
37,057
884,204
2021-22
Actual
(Unaudited)
1-18-22
284,084
28,276
53,018
5,222
390,089
9,473
8,970
41,761
820,892
141,286
18,850
11,480
53 19,010
6,316
613
197,608
4,011,369
(400,000)
{132,500)
257,868
656,194
224,955
20,695
202,368
88,421
17,085
15,377
4,961,831
604,114.38
65,976.72
36,390.31
6,009.05
314,926.03
22,104.96
27,446.12
1,076,968
579,109
{89,783)
72,480
155,978
65,819
67,674
52,705
37,816
941,798
Proposed
Budget
Updates
ATTACHMENT D, Continued
2022-23
Proposed
2nd Quarter
Budget
304,748
31,005
59,711
8,950
301,658
10,253
18,160
44,356
778,841
177,452
20,670
18,025
14,238
9,401
6,835
1,700
248,321
0 4,409,238
(400,000)
(130,000)
336,484
750,151
232,850
58,000
321,235
95,690
38,350
5,711,999
836,986
(175,000)
82,681
35,959
9,200
125,525
27,340
35,950
978,640
856,895
(175,000)
(61,159)
79,444
160,118
102,455
113,239
54,304
41,342
1,171,638
Vear-to-Date
Actual
12-31-22
159,941
15,503
17,041
4,028
135,467
0 3,856
5,506
341,342
83,601
10,335
5,975
276
7,863
0 255
108,304
2,419,371
(200,000)
(65,000)
164,520
375,076
115,781
8,797
50,948
47,845
5,674
2,923,012
%of
Budget
52%
50%
29%
45%
45%
0%
21%
12%
44%
47%
50%
33%
2%
84%
0%
15%
44%
55%
50%
50%
49%
50%
50%
15%
16%
50%
15%
51%
323,~22 I 49%1
41,340 50%
14,450
2,236
50,768
13,670
11,660
457,346
40%
24%
40%
50%
32%
47%
311,~56~
(28,330) 46%
39,722
69,280
8,653
39,984
13,014
453,677
50%
43%
8%
35%
0%
31%
39%
Continued
Library
Salaries and Benefits
Vacancy Assumption
Pension - Unfunded Liability
Materials/Supplies
Repairs/Maintenance
Contracts/Professional Services
General Liability Insurance
Administration/Office Costs
Capital Outlay
Recreation
Salaries and Benefits
Vacancy Assumption
Pension - Unfunded Liability
Materials/Supplies
Repairs/Maintenance
Contracts/Professional Services
General Liability Insurance
Administration/Office Costs
Capital Outlay
Housing
Salaries and Benefits
Vacancy Assumption
Pension - Unfunded Liability
Materials/Supplies
Repairs/Maintenance
Contracts/Professional Services
Administration/Office Costs
Cost Allocation to Housing Funds
Administration, Finance, Non-Dept
Salaries and Benefits
Vacancy Assumption
Reimbursement - Other Funds
Employee Leave Obligations
Pension - Unfunded Liability
Retiree Medical - Benefits
Retiree Medical - Unfunded
Materials/Supplies
Repairs/Maintenance
Contracts/Professional Services
General Liability Insurance
Administration/Office Costs
Contribution to CFD 2013-1
Transfer Out to IVECA Fund
Transfer Out to Developer Fund
Transfer Out to Capital Fund
Cost Allocation
Capital Outlay
Debt Service -Advance
Debt Service - JPIA
Debt Service - County
Total General Fund Expenditures
2019-20
Actual
278,964
30,390
51,838
7,012
104,929
12,843
15,957
501,933
197,409
22,792
32,273
4,732
62,186
7,706
3,629
6,962
337,688
270,509
18,994
1,423
339
22,450
2,440
316,155
1,663,682
141,947
598,715
45,216
55,797
893,660
190,941
122,132
381,281
40,421
243,497
(1,004,721)
47,014
1,470,549
633,778
5,523,908
$ 16,745,766
2020-21
Actual
221,758
32,297
41,728
13,814
Sl,705
10,127
14,142
385,572
324,638
40,372
23,947
10,537
16,903
10,929
3,652
430,978
135,461
20,186
520
21 24,413
2,114
(96,297)
86,417
1,745,538
(61,794)
165,522
720,730
100,000
55,674
59,105
1,160,634
464,029
102,723
450,000
(1,134,988)
7,497
3,834,671
$ 15,727,170
2021-22
Actual
(Unaudited)
1-18-22
226,784
37,701
42,166
8,511
64,425
12,631
11,832
404,050
373,057
42,414
40,425
7,261
34,904
14,210
3,815
516,085
104,127
23,563
808
25,238
1,076
154,811
1,757,706
4,272
100,000
193,217
417,300
100,000
48,521
42,871
1,096,981
272,450
123,155
142,052
517,500
(980,831)
26,649
46,000
3,907,844
$ 17,526,591 $
ATTACHMENT D, Continued
2022-23
Proposed
Budget
Updates
30,000
30,000
Proposed
2nd Quarter
Budget
333,090
{50,000)
41,340
49,286
12,645
88,159
13,670
20,373
508,563
429,145
(35,000)
46,508
52,600
13,350
73,940
15,379
4,725
600,646
204,236
20,670
650
15,450
8,894
{100,000)
149,900
1,851,318
(65,000)
206,701
719,292
178,715
71,545
48,200
1,050,929
316,845
108,375
250,000
(1,054,706)
3,682,214
Year-to-Date
Actual
12-31-22
%of
Budget
132,~49 I 47%1
20,670 50%
20,495 42%
5,939
51,298
6,835
7,773
245,559
47%
58%
50%
38%
48%
198,~48 I 50%1
23,254 50%
23,372
3,224
35,576
7,689
1,227
292,891
44%
24%
48%
50%
26%
49%
57,~22 I 28%1
10,335 50%
13 753
581
69,603
2%
0%
5%
7%
0%
46%
676,~56 I 38%1
103,351
359,646
89,358
21,399
21,461
426,213
158,422
47,642
125,000
(527,353)
1,501,794
50%
50%
50%
30%
45%
41%
50%
44%
50%
50%
41%
30,000 $ 18,937,815 $ 8,932,084 47%
-- '
Authorized ll-3-21
Employee payments - General Fund
Employee payments - Enterprise Funds
Authorized 10-6-21
91-907 Fire Vehicle Replacements
(2) Fire Rescue Ambulances
(3) Utility Vehicles
91-907 Police Vehicle Replacements
(6) Ford E1<plorer Patrol Vehicles
(2) Pickup Truck Patrol Vehicles
Authorized 3-16-22 (Plan B}
91-908 Downtown Rehabilitation:
Shade structures and plants
Seating/lounging/eating structures
Additional Restrooms
Water Stations. Drinking Fountain/Bot11e Refill
Min. 1 Public Cooling Station
Establishment of Sanctioned Homeless Encampment and Safe Parking Lot
11/17/2022 - Reallocation to City Facilities
001 10-5-22 Pressure Washer
002 Jan 2023 - Loca l Assessment Center Asylum Seekers
91-909 Essential Worker Relief Program
Direct Payment to essential workers :
grocery, pharm acy, farmworkers, etc.
(as defined by council)
91-910 Outreach Specialist
Ill Full-time for 3 years
Helps individuals and businesses
navigate relief programs at all levels
Works with SBOC to promote new postpandemic business opportunities June 2022 - Reallocation to Swimming Pool
91-911 Emergency Response/Public Safety
tt90-916 Authorized May 2022 Fire Station Improvements
B-10-22 2021 Police Vehicle Contract
8-10-22 Fire Hose
91-912 Public Facilities/IT Upgrades
11/17 /2022 - Reallocation to City Fa cilities
Include a Downtown free Wi-Fi zone as
priority for commercial/social growth
Free Wi-FI areas from public facilities as allowed by allotted funds 91-913 City Broadband lnfrasturcture
Capacity to support IT and public WiFI
91-914 Emergency Park. Infrastructure/Park Restroom and Water Access 9-14-22 - Cordova, Heber, and Crummett Park Improvements Authorized June 2022
\50-520 June 2022 - Summer Swimming Program
Authorized November 31 2022
91-923 City Facilities
1 Fire Station #2/Mold Mitigation & Roof Repair
2 Enrique Camarena Memorial Library/Restrooms, Roof
3 Police Conference Room & Dispatch/Roof Repair
4 Community Senior Hall/Roof Repair
5 Fire Station No. 1 {Old Court House)/Roof Repair
6 Water Distribution Break Room/Roof
7 Ca le1<ico International Airport/Roof
8 City Hal l/Council Chambers/Roof Repair
9 City Hall/Carpet Replacement
10 Carnegie Technology Center/3 AC Units Mini Split
11 Senior Hall Air Conditioning
12 Restrooms/Various Water Heaters
13 827 E. 7th Street/United Families (Lease Bui lding)/Rcof 14 827 E. 7th Street/United Families (Lease Building)/New AC 15 Community Center lighting (Moved from Measure H)
16 Fire Radios (Increase from #411 budget of $105,000)
17 Technology (Laptops, City Council Chamber Projection) 91-924 One-time Planning & Building Operating Contracts 1 Development Fee Study
2 Update Housing Element
3 Operations/Process Update
Additional Items for Future Discussion
999 Heber Park (Supplement to State Grant)
91-915 Contingency
Budget
Original Prior 11-17-22
3-16-22 Actions Action Other
$ $ $ $
1,030,000
374,000
300,000
438,000
166,000
1,278,000
3,000,000
1604,000)
1,000,000
180,000
141,912)
1,000,000
1,000,000
11.000,0001
450,000 1450,000)
500,000
41,912
500,000
400,000
90,000
75,000
50,000
65,000
50,000
75,000
85,000
35,000
15,000
10,000
65,000
20,000
32,000
37,000
100,000
100,000
150,000
100,000
88,487
$ 9,526,487 $ $ $ $
Budget
1,030,000
374,000
300,000
438,000
166,000
1,278,000
2,396,000
1,000,000
138,088
1,000,000
500,000
41,912
1,704,000
350,000
88,487
9,526,487
ATTACHMENT E
2022-23 2nd Quarter Budget Report
American Rescue Act Plan (ARPA)
Fund 11255
Actual
Actual Bid Accepted/ Available
To 10-25-22 Committed Budget
$ 773,062
255,773
1,028,835 1,165
352,472 21,528
300,000
438,000
166,000
352,472 925,528
25,000
(200,000)
2,571,000
1,000,000
138,088
200,000.00
210,000.00
9,000
581,000
272,000 228,000
41,912
1,704,000
350,000.00
88,487
$ 1,438,835 $ 500,384 $ 7,587,268