AGENDA
ITEM
14 AGENDA STAFF REPORT
MR BAB
CALEXICO
DATE: April 20, 2023
Mayor and City Council
PREPARED BY: Sandra L. Fonseca, Interim Finance Director SUBJECT: 2022-23 3rd Quarter Budget Status Report and Resolution to Amend Budget
Recommendation:
It is recommended that the City Council receive a briefing on the 3rd Quarter 2022-23 Budget Status. A Budget Resolution is proposed to update the General Fund, Library Grants, and Measure D Debt Service Fund budgets. A status report on the ARPA Fund is also presented.
Background:
The City Council reaffirmed and updated the 2022-23 budget on August 10, 2022. The City Council received 1st and 2nd quarter budget status reports on November 17, 2022 and January 18, 2023 and amended the 2022-23 budget on each of those dates. A 3rd quarter budget report is provided at this time to continue monitoring budget compliance through the first nine months of the 2022-23 fiscal year. A 3rd Quarter budget amendment is proposed to update the General revenue projection to reflect current trends and to make corresponding adjustments to the General Fund expenditure plan. Additional adjustments are proposed to reflect additional State revenue in the Library Grant Fund and to reduce the Measure D debt service budget.
Discussion & Analysis: AGENDA
2022-23 City-wide Year-to-Date Expenditures ITEM
The City has completed the third 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 69% of its budget through March 27, 2023, 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 20% of its adopted budget.
2022-23 General Fund Revenue
The City's total General Fund revenue projection has increased slightly by $45,000 to $19 million. Key revenue sources are discussed and updated as follows:
• Residual Property Tax Increment +$35,000
The General Fund property tax budget was updated in the 2nd Quarter report to reflect the 2022-23 assessed property valuation and corresponding General Fund tax allocation.
The Successor Agency share of the 2022-23 property tax is also now available. Tax Increment revenue in excess of the amounts needed to pay Successor Agency obligations is distributed by the County to the City's General Fund and other taxing entities as Residual Property Tax Increment. The annual revenue projection is increased by $35,000.
• Sales Tax (-$200,000)
The General Fund's actual six-month July to December 2022 sales tax results were 5% above the prior year comparable six-month results. However, the City's Sales Tax consultant, HDL, anticipates softening revenues for the second half of the fiscal year, from January to June 2023, and has dropped their annual projection to $4.7 million, or approximately even with the prior fiscal year. Reductions were based upon trends in the autos & transportation, fuel & service station, restaurant, and County-wide pool sectors.
However, the City anticipates some additional revenue from gasoline sales from a new retail point of sale opened in early 2023, which brings the potential that actual revenues will beat this revised budget projection. For conservative budget purposes, this midyear report adjusts the annual revenue projection downward by $200,000 to match the HDL projection.
Separately, the Measure H year-to-date tax receipts are even with the prior year and are below the budget projection. The 2022-23 Measure H Fund budget includes a contingency reserve that will cushion the operating budget from this impact if this trend continues.
• Business License +$30,000
The City's business license revenue is substantially received with license renewals each year in January. The current year results are $30,000 favorable to budget. • Cannabis Tax (-$20,000)
Cannabis tax receipts continue to drop from prior year trends. The budget was decreased in the prior budget report by $20,000 and is further decreased by another $20,000 at this time, reflecting actual receipts from the 1st and 2nd quarters of the year. Only one operator is currently remitting quarterly taxes. The City Council has provided funding through the 2 1st Quarter budget resolution to support the City's Cannabis program monitoring and enforcement effort.
• Ambulance Fees (-100,000)
The Ambulance revenue projection was decreased by $100,000 in the 2nd quarter budget report and is again decreased by another $100,000 in the current report. The current $800,000 annual revenue projection moves the program activity back to the pre-covid revenue level.
• Planning and Building Fees (+$300,000)
The Planning and Building revenue budget is projected to increase by a significant $300,000 due to several projects completed during the current year. These include Remington Condominiums, Hampton Inn Expansion, Dunkin Donuts, and Dairy Queen.
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 $45,000. 2022-23 General Fund Expenditures
All General Fund departments are currently trending within an approximate nine-month/75% proration of their annual expenditure budget. The General Fund is also on track to achieve its budgeted $500,000 vacancy allowance. The Fire Department continues to trend over budget in their salary accounts but has other operating savings sufficient to remain on track for the combined salary and operating budget. All other departments are trending within both Salary and Operating budget projections.
Two expenditure lines are proposed for adjustment in this 3rd Quarter budget report. First, the annual General Fund sales tax allocation to CFD 2013-1 (Gran Plaza) has now been calculated and is slightly less than projected. The expenditure budget is proposed to decrease by $25,000 to capture this savings.
Second, a General Fund expenditure amendment is proposed to continue addressing the City's unfunded compensated absence liability. In the 1st Quarter budget report (November 17, 2022), the City formalized a plan to begin accumulating resources to cover the $1.7 million of vacation and other leave balances earned by employees that would be due as vested benefits payable upon separation from the City. At that time, $100,000 of the 2021- 22 year-end savings was authorized to begin funding this liability. An additional $100,000 reserve contribution is now proposed in the 2022-23 budget to continue an annual amortization and funding of this obligation.
Given the softening national economy and the City's substantial reliance on sales tax development process.
3 2022-23 Other Fund Updates
• Library Grant Fund
The library has received an additional State grant allocation of $9,938 for the Lunch at the Library program. The budget resolution authorizes the expenditure of these grant funds.
• Measure D Debt Service Funds
During the 2022 annual audit, City staff worked with the Imperial County Local Transportation Authority staff to update the scope of the Measure D bonds reported by the City in the City's annual financial statements. Because the Measure D bonds have been issued by the County Local Transportation Authority and not by the City, and because the City's obligation for the bonds is limited to a pledge of future Measure D tax allocations, the Measure D bond obligation has now been removed from the City's financial statements. The proposed budget resolution now also removes the annual Measure D debt service from the City's budget since the County Local Transportation Authority pays the bond debt service directly from and prior to allocation of Measure D tax revenues to the City. This update does not change any cash flow to or from the City. The City maintains its same access to its allocated Measure D bond proceeds to continue the City's street improvement capital projects.
This update will directly improve the City's risk assessment by the State Auditor. In its annual ranking of California Cities, the State Auditor has classified Calexico as high risk in the long-term debt category. This removal of the Measure D bonds from the City's financial statements eliminates $21 million of long-term debt. This is appropriate since the debt is carried by the Local Transportation Authority and is not an obligation or burden to the City or to its General Fund. The City can anticipate an improved debt risk assessment by the State Auditor after the release of the City's 2022 annual audit. • ARPA Fund
The current status of the City's American Rescue Plan Act (ARPA) fund is attached as Attachment E. This schedule includes the budget by project and actual expenditures through March 2023.
Source Financial Records
The State Auditor has recommended that the City Council be informed of the status of the City's financial records as it considers budget actions. At this time, the 2022 financial audit is in the final stages of the auditor's quality control review and the City's financial statements are expected to be published within the next two weeks. No further adjustments to the City's 2022 financial results are anticipated. Finance staff have analyzed the City's general ledger transactions through March 27, 2023. Cash Reconciliations for the City's operating bank accounts are current through February 2023.
4 Fiscal Impact:
With this budget report and updated General Fund projection, the June 30, 2023 ending General/Measure H Fund Balance projection remains 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
RESOLUTION NO. 2023-_
RESOLUTION OF THE CITY 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 1" Quarter budget update and amended the 2022- 23 budget on November 17, 2022, and received a 2"d Quarter budget update and amended the 2022-23 budget on January 18, 2023; and
WHEREAS, the City Manager has prepared a 3rd Quarter 2022-23 budget update to brief City Council on the City's current budget status, including 2022-23 revenue trends and year-to- date expenditures; and
WHEREAS, the City Manager has proposed a 3rd 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. The foregoing recitals are true and correct and are a substantive part of this Resolution.
Section 2. The 2022-23 budget is amended as listed in Exhibit 1 to this Resolution.
Section 3. 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.
Section 4. 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 20th day of April, 2023.
Raul Urena, Mayor
ATTEST:
Gabriela T. Garcia, City Clerk
APPROVED AS TO FORM:
Carlos Campos, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) SS.
CITY OF CALEXICO )
I, Gabriela T. Garcia, Deputy City Clerk of the City of Calexico do hereby certify that the foregoing Resolution No. 2023-xx was passed and adopted by the City Council on the 20th day of April 2023 by the following vote to-wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Gabriela T. Garcia, City Clerk
-2-
Exhibit 1 to Resolution
City of Calexico
Proposed Midyear Budget Adjustments
April 20, 2023
Fund Balance Impact
2022-23
111 General Fund
Revenues
To adjust revenue budget to reflect current trends
Residual Property Tax Increment 35,000
Sales Tax (200,000)
Business License 30,000
Cannabis Tax (20,000)
Ambulance Fees (100,000)
Planning & Bulding Fees 300,000
45,000
Expenditures
CFD 2013-1 25,000
ISF Program Contribution/Employee Leave Obligations (100,000) (75,000)
Net Change in Fund Balance (30,000)
221 Library Grant Fund
Revenues 9,938
Expenditures (9,938)
-
301/2 Measure D Debt Service
Revenues (1,793,200)
Expenditures 1,793,200
-
Total, All Funds (30,000)
ATTACHMENT A
2022-23 3rd Quarter Budget Report
CALEXICO City-wide Expenditures
Summary of Expenditures by Fund
Budget YTD Actual Remaining
Current 3rd Q Update Adjusted 3-27-23 Budget % Used Notes General Fund
111 General Fund $ 18,937,815 $ 75,000 $ 19,012,815 $ 13,052,020 $ 5,960,795 69% 120 Measure H Sales Tax 3,448,000 3,448,000 2,770,091 677,909 80% Operating Grant Funds
221 Library Grants 53,874 9,938 63,812 31,205 32,607 49% 222 Community Donations 62,662 62,662 4,658 58,005 7%
231 Gas Tax 1,103,495 1,103,495 725,235 378,259 66%
242 Prop 172/Public Safety Tax 260,000 260,000 195,000 65,000 75% 243 COPS State Grant Program 200,000 200,000 150,000 50,000 75% 255 ARPA 8,496,487 8,496,487 444,575 8,051,912 5%
256 Cannabis/Applicant Reimburse 10,000 10,000 1,218 8,782 12% 281 Solid Waste 2,570,735 2,570,735 1,374,907 1,195,828 53% 299 Operating Grants 225,573 225,573 24,405 201,168 11% 712 Business Imp District
Housing Funds
802 Successor Housing 2,163,500 2,163,500 955 2,162,545 0% 840 Fed CDBG - Program Income 6,000 6,000 4,554 1,446 76% 841 Fed Home - Program Income 5,000 5,000 4,549 451 91% 42/3 Local Fund 1,500 1,500 828 672 55%
846 alHome - Program Incom 1,000 1,000 693 307 69%
apital Project and Debt Service Funds 103,000
223 Art in Public Places 103,000 321 102,679 0%
233 LTA/Measure D 10,766,532 10,766,532 216,939 10,549,593 2% 234/6 Transportation Development 226,165 226,165 22,243 203,922 10% 237 Road Maintenance Rehab 2,086,700 2,086,700 300,147 1,786,553 14% 402 Measure D Bond Proceeds 2,171,273 2,171,273 2,171,273 0% 411 Local Capital Projects 2,118,618 2,118,618 672,863 1,445,755 32% 412 Capital Grants 9,766,323 9,766,323 303,851 9,462,472 3% 430-6 Development Impact Fees 2,788,082 2,788,082 16,853 2,771,229 1% 452-64 Development Projects 2,963,457 2,963,457 2,963,457 0% 474-6 New River Projects 28,000,000 28,000,000 211,127 27,788,873 1% 301-10 Debt Service 2,791,200 (1,793,200) 998,000 994,000 4,000 100% Enterprise Funds
513 Water Operations 8,660,000 8,660,000 4,276,882 4,383,118 49% 514 Water Debt Service 873,326 873,326 600,900 272,425 69% 515 Water Development Fees 14.610,012
516 Water Capital Program 14.657,000 14.657,000 46,988 0% 522 Airport Operations 392,964 392,964 272,199 120,766 69% 525 Airport Captial 4,212,565 4,212,565 1,190,058 3,022,507 28% 544 Wastewater Operations 6,099,000 6,099,000 3,347,810 2,751,190 55% 545 Wastewater Debt Service 1,184,411 1,184,411 811,833 372,578 69% 546 Wastewater Impact Fees
547 Wastewater Capital 29,968,002 29,968,002 270,173 29,697,829 1% CFD/Special Districts
261 Bravo Victoria 885,000 885,000 42,166 842,834 5%
903 Hearthstone 1,216,617 1,216,617 496,456 720,161 41% 906 Gran Plaza 684,406 684,406 493,129 191,277 72%
Internal Service Funds
601/2 Active and Retire Medical 5,514,152 5,514,152 2,126,378 3,387,774 39% 603 Workers Compensation 1,278,000 1,278,000 908,155 369,845 71% 604 Unemployment Insurance 62,271 62,271 8,819 53,452 14% 605 General Liability Insurance 1,020,200 1,020,200 1,206,976 (186,776) 118% 601-5 Net Internal Charges (7,874,623) (7,874,623) (4,250,329) (3,624,294) 54% $ 170,160,282 $ (1.708,262) $ 168,452,020 $ 33,371,830 §135,080,190 20%
ATTACHMENT B
2022-23 3rd Quarter Budget Report
CALEXICO General Fund
Fund Balance Projection
2019-20 2020-21 2021-22 2022-23
Proposed Proposed 3rd
Budget Quarter
Actual Actual Actual Updates Budget
Annual Activity
Revenues
Property Tax $ 5,835,809 $ 6,059,538 $ 6,185,124 $ 35,000 $ 6,536,474 Sales Tax 4,162,826 3,938,933 4,783,443 (200,000) 4,780,000 Other General Revenues 2,521,667 2,862,458 3,014,981 10,000 3,003,975 Program Revenues 3,446,027 2,986,059 3,314,836 200,000 3,619,366 Measure H Transfer 503,706 873,388 1,073,000 1,100,000
One-time Revenues 103,504
16,573,538 16,720,375 18,371,383 45,000 19,039,815
Expenditures
Salaries and Benefits
Gross salary and benefits 10,464,337 11,290,095 12,262,789 13,887,529 Vacancy Assumption (500,000)
Measure H Reimbursement (1,250,000) (1,250,000) (1,250,000) ..... (1,250,000) Grant/Other Reimbursements (457,442) (619,723) (544,179) (471,159) 8,756,895 9,420,372 10,468,610 11,666,371
Operating Costs
Operating Costs 4,004,262 3,741,069 4,145,675 : 4,465,065 General Liability Insurance 443,427 713,838 522,929 670,181 Contribution to CFD 2013 381,281 142,052 (25,000) 225,000 Cost Allocation (1,004,721) (1,231,285) (980,831) (1,154,706) 3,824,249 3,223,621 3,829,824 (25,000) 4,205,540
Capital and Debt Service
Capital 53,976 194,433 77,184
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 44,356 115,493 44,356
Debt Servicee - County 46,000
Employee Leave Obligation 100,000 100,000 100,000
CaPERS - Unfunded Liability 1,363,248 1,573,657 1,841,209 2,098,541 Retiree Medical - Benefit Payments 598,715 720,730 417,300 - 719,292 Retiree Medical - Amortize Liability 100,000 100,000 178,715 4,164,621 3,083,177 3,214,686 100,000 3,140,904
Total Expenditures 16,745,766 15,727,170 17,513,120 75,000 19,012,815 0 10)
Net Annual Operating Results 3 (172,227) 993,205 858,263 $ (30,000) $ 27,000 Fund Balance
Beginning Fund Balance $ (263,724) 1,005,763 1,998,968 22,794 2,857,231 Annual Operating Results (172,227) 993,205 858,263 (30,000) 27,000 Long-term Wastewater Advance 1,441,715
Ending General Fund Balance 1,005,763 1,998,968 2,857,231 (7,206) 2,884,231 Measure H Reserve Fund 79,294 231,294
Combined General/Measure H Reserve $ 1,005,763 $ 1,998,968 32,936,525 3 (7,206) $ 3,15,525 % Annual Expenditures 6% 13% 17% 16%
Days of Operations 46 61 60
ATTACHMENT C
2022-23 3rd Quarter Budget Report
CALEKICO General Fund
Revenues
2019-20 2020-21 2021-22 2022-23
Proposed 3rd Quarter % vs
Actual Actual Actual Updates Budget
General Revenues
Property Tax
Property tax $ 2,078,613 $ 2,128,675 $ 2,148,740 $ 2,278,700 6% Property Tax in lieu of MVLF 3,110,247 3,200,348 3,252,615 3,417,484 5% Residual Tax Increment 606,079 730,515 783,769 35,000 840,290 7% Residual - Land Sale 40,870
5,835,809 6,059,538 6,185,124 35,000 6,536,474 6%
Sales Tax
4,162,826 3,938,933 4,783,443 (200,000) 4,780,000 0%
Business License
Business License 30,000 825,502 5%
Cannabis 46,628 290,317 (20,000) 164,000 -19%
799,118 1,053,704 991,351 10,000 989,502 0%
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 310,914 341,221 529,017 559,400 6%
30% to IVECA Fund (93,274) -
RI Prop Trns Tx 38,296 69,157 69,200 0%
Hsg Ath In Lieu 151,821 81,211 81,460 0%
531,337 679,386 710,060 5%
Money and Property
Investment Earnings (2,551) 10,222 : 12,000 17%
Rents And Concessions 248,174 252,222 246,000 -2%
Water/Wastewater Leases 312,120 318,362 266,913 -16%
557,743 580,806 524,913 -10%
Other Miscellaneous Revenue
State VLF 29,995 46,771 45,000 -4%
Misc Income 14,887 2,460 : -100%
Sale of Assets 417
45,299 49,230 45,000 -9%
Subtotal, General Revenues 12,860,929 13,983,547 (155,000) 14,320,449 2% 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 12,825 5,000 -61%
Federal Grant/Bulletproof Vest 8,476
Assessment District 2005-01 118,647 131,753 133,952 141,616 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 202,724 109,814 192,766 200,000 4%
Misc Fees/Services 5,315 263 450 5,000
Animal Licenses/Control 6,672 5,926 6,823 7,000 3%
953,020 701,727 905,891 941,616 4%
ATTACHMENT C, Continued
2022-23 3rd Quarter Budget Report
DALEXiCO General Fund
Revenues
2019-20 2020-21 2022-23
1/0/1900 Pupped 3rd dater us
Continued Actual Actual Updates Budget
Fire
Ambulance Fees 990,752 944,999 927,550 (100,000) 800,000 -14% 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) 1,065,200 -12%
Planning & Building
Building
Building permits 389,513 340,175 409,750 300,000 650,000 59% 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 4,738 3,500 -26%
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
839,384 741,972 837,536 300,000 1,237,550 48%
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 Libuary
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 Admin Fee 17,022 40,528 41,680 44,000 6% Other 25,000 50,688
Subtotal, Program Revenues 3,446,027 2,986,059 3314,836 200,000 3619,366 9% Interfund 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 $ 18,371,383 $ 45,000 $ 19,039,815 4% % Increase vs Prior Year -2% 1%
ATTACHMENT D
2022-23 3rd Quarter Budget Report
CALEXICO General Fund
Expenditure Summary
2019-20 2020-21 2021-22 2022-23
Proposed Proposed Year-to-Date
Budget 3nd Quarter Actual % of
Actual Actual Actual Updates Budget 3-27-23 Budget
General Fund in Total
Salaries and Benefits
Salary and Benefits $ 10,464,337 $ 11,289,966 $ 12,262,789 $ $ 13,887,529 $ 9,635,231 69% Vacancy Assumption (500,000)
Reimbursement - Measure H (1,250,000) (1,250,000) (1,250,000) (1,250,000) (937,500) 75% Reimbursement - Other Funds (457,442) (619,723) (544,179) (471,159) (348,068) 74% 8,756,895 9,420,243 10,468,610 11,666,371 8,349,663 72% Operating Costs
Materials/Supplies 761,727 663,594 790,975 865,604 536,712 62% Repairs/Maintenance 263,129 301,889 283,761 407,854 160,923 39% Contracts/Professional Services 2,377,736 2,519,681 2,752,134 2,819,201 1,638,477 58% General Liability Insurance 443,427 713,838 522,929 670,181 502,636 75% Administration/Office Costs 317,753 256,034 318,805 372,406 173,418 47% Contribution to CFD 2013-1 381,281 142,052 (25,000) 225,000 225,000 100% Transfers Out to Other Funds 283,918
Cost Allocation (1,004,721) (1,231,285) (980,831) (1,154,706) (791,030) 69% 3,824,249 3,223,751 3,829,824 (25,000) 4,205,540 2,446,136 58% Capital and Debt Service
Capital 53,976 644,433 77,184
Transfer to Capital Fund 517,500 : :
Debt Service - Advance 1,470,549
Debt Service - JPIA 633,778
Debt Service - Vehicle Leases 44,356 44,356 115,493 44,356 8,809 20% Debt Service - County (CFD) 46,000
Employee Leave Obligation 100,000 100,000 100,000 0%
Pension - Unfunded Liability 1,363,248 1,573,657 1,841,209 2,098,541 1,573,906 75% Retiree Medical - Benefit Payments 598,715 720,730 417,300 : 719,292 539,469 75% Retiree Medical - Amortize Liability 100,000 100,000 178,715 134,036 75% 4,164,621 3,083,177 3,214,686 100,000 3,140,904 2,256,220 72% $ 16,745,766 2 15,727,170 $ 17,513,120 $ 75,000 $ 19,012,815 $ 13,052,020 69% Summary by Department
Police
Salaries and Benefits $ 3,434,020 3,935,950 $ 4,182,174 4,484,422 $ 3,363,087 75% Vacancy Assumption
Reimbursement - Measure H (850,000) (850,000) (850,000) (850,000) (637,500) 75% Reimbursement - Grant Funds (297,739) (367,910) (323,356) (280,000) (210,000) 75% Reimbursement - Dispatch (50% Fire) (213,612) (245,466) (257,868) (336,484) (241,627) 72% Pension - Unfunded Liability 467,986 597,409 702,537 819,371 614,528 75% Materials/Supplies 178,664 167,178 176,739 174,173 115,124 66% Repairs/Maintenance 136,411 131,244 90,683 145,717 56,984 39% Contracts/Professional Services 607,243 357,642 531,887 728,443 407,896 56% General Liability Insurance 92,466 87,673 100,421 129,865 97,399 75% Administration/Office Costs 87,442 59,298 86,998 91,546 49,932 55% Capital Outlay 75,521 35,158
Debt Service - Equipment Leases 73,732
3,642,881 3,948,541 4,549,104 5,107,053 3,615,821 71%
Continued
ATTACHMENT D, Continued
2019-20 2020-21 2021-22 2022-23
Proposed Proposed Year-to-Date
Actual Budget 3nd Quarter Actual % of
Actual Actual 3-27-23 Updates Budget 3-27-23 Budget
Traffic Control/Parking
Salaries and Benefits 231,155 278,722 284,050 304,748 224,600 74% Pension - Unfunded Liability 30,390 24,223 28,276 31,005 23,254 75% Materials/Supplies 37,706 45,608 53,018 59,711 25,466 43% Repairs/Maintenance 1,649 893 5,222 8,950 6,440 72%
Contracts/Professional Services 236,352 418,461 390,089 301,658 231,544 77% General Liability Insurance 7,706 7,529 8,368 10,253 7,689 75% Administration/Office Costs 10,686 3,327 8,970 18,160 5,932 33% Capital Outlay
Debt Service - Vehicle Leases 44,356 44,356 41,761 44,356 8,809 20% 600,000 823,119 819,753 778,841 533,735 69%
135,714 141,269 118,747 67%
15,195 18,850 15,503 75%
16,528 11,480 8,611 48%
119 53 510 4%
3,008 19,010 8,578 91%
5,137 5,579 5,126 75%
425 613 408 24%
176,126 190,283 196,854 248,321 157,482 63%
Fire 0.00
Salaries and Benefits 3,375,613 4,011,130 4,409,238 3,419,982 78% Reimbursement - Measure H (400,000) (400,000) (400,000) (300,000) 75% Reimbursement - Grant Funds (111,983) (132,500) (130,000) (97,500) 75% Reimbursement - Dispatch (50%) 213,612 257,868 336,484 241,627 72% Pension - Unfunded Liability 536,813 656,194 750,151 562,613 75% Materials/Supplies 260,562 224,955 232,850 156,890 67%
Repairs/Maintenance 39,762 57,332 58,000 28,069 48%
Contracts/Professional Services 188,807 202,368 321,235 143,456 45% General Liability Insurance 71,919 78,105 95,690 71,768 75% Administration/Office Costs 17,617 17,085 38,350 10,554 28% Capital Outlay 15,377
4,192,721 4,987,913 5,711,999 4,237,457 74%
Planning & Building
Salaries and Benefits 340,190.58 604,054.71 836,986 453,158 68% Vacancy Assumption (175,000) -
Pension - Unfunded Liability 30,389.88 65,976.72 82,681 62,010 75% Materials/Supplies 24,806.16 36,390.31 36,309 22,686 62% Repairs/Maintenance 3,484.27 6,009.05 9,200 3,110 34%
Contracts/Professional Services 188,024.18 314,926.03 125,525 68,357 54% General Liability Insurance 10,274.00 19,526.05 27,340 20,505 75% Administration/Office Costs 21,617.34 27,446.12 35,600 14,470 41% 618,786 1,074,329 978,640 644,296 66%
Public Works
Salaries and Benefits 537,081 579,026 856,895 452,838 66% Vacancy Assumption (175,000)
Reimbursement - Grant Funds (47,719) (89,788) (61,159) (40,568) 66% Pension - Unfunded Liability 68,351 72,480 79,444 59,583 75% Materials/Supplies 112,711 155,978 162,618 106,426 65%
Repairs/Maintenance 13,824 65,819 98,855 17,383 18%
Contracts/Professional Services 71,077 67,674 113,339 56,887 50% General Liability Insurance 44,436 46,556 54,304 40,728 75% Administration/Office Costs 35,806 37,816 42,342 22,059 52% 835,568 935,561 - 1,171,638 715,335 61%
Continued
ATTACHMENT D, Continued
2019-20 2020-21 2021-22 2022-23
Proposed Proposed Year-to-Date
Budget 3nd Quarter Actual % of
Actual Actual Actual Updates Budget 3-27-23 Budget
Library
Salaries and Benefits 278,964 221,052 226,750 333,090 189,709 67% Vacancy Assumption (50,000)
Pension - Unfunded Liability 30,390 32,297 37,701 41,340 31,005 75% Materials/Supplies 51,838 41,728 42,166 51,286 31,755 62% Repairs/Maintenance 7,012 13,814 8,511 12,645 6,974 55% Contracts/Professional Services 104,929 51,705 64,425 86,159 65,910 76% General Liability Insurance 12,843 10,127 11,157 13,670 10,253 75% Administration/Office Costs 15,957 14,142 11,832 20,373 9,194 45% Capital Outlay
501,933 384,866 402,542 508,563 344,800 68%
Recreation
Salaries and Benefits 197,409 324,638 373,014 429,145 289,752 Vacancy Assumption (35,000) -
Pension - Unfunded Liability 22,792 40,372 42,414 46,508 34,881 Materials/Supplies 33,309 23,947 40,559 59,300 35,616
Repairs/Maintenance 7,760 10,537 7,261 12,050 3,415
Contracts/Professional Services 62,877 16,903 34,904 68,710 46,932 General Liability Insurance 7,706 10,929 12,552 15,379 11,534 Administration/Office Costs 3,804 3,652 3,815 4,555 2,600 Capital Outlay 34,503
370,161 430,978 514,519 600,646 424,731 71%
Housing
Salaries and Benefits 270,509 135,461 104,106 204,236 82,068 40% Vacancy Assumption
Pension - Unfunded Liability 18,994 20,186 23,563 20,670 15,503 75% Materials/Supplies 1,423 520 808 650 287 44%
Repairs/Maintenance 339 21 0%
Contracts/Professional Services 22,450 24,413 25,238 15,450 753 5% Administration/Office Costs 2,440 2,114 1,076 8,894 772 9% Cost Allocation to Housing Funds (96,297) (100,000) 0%
316,155 86,417 154,790 149,900 99,382 66%
Administration, Finance, Non-Dept
Salaries and Benefits 1,663,682 1,745,408 1,757,216 1,851,318 1,041,290 58% Vacancy Assumption (65,000)
Reimbursement - Other Funds (66,900) 1,465
Employee Leave Obligations 100,000 100,000 100,000
Pension - Unfunded Liability 141,947 193,217 206,701 155,026 75% Retiree Medical - Benefits 598,715 417,300 719,292 539,469 75% Retiree Medical - Unfunded 100,000 178,715 134,036 75%
Materials/Supplies 11,179 48,882 70,682 33,850 48%
Repairs/Maintenance 52,768 42,871 48,200 38,039 79%
Contracts/Professional Services 892,968 1,101,614 1,049,280 608,165 58% General Liability Insurance 190,941 240,664 316,845 237,633 75% Administration/Office Costs 121,957 123,155 110,887 57,498 52% Contribution to CFD 2013-1 381,281 142,052 (25,000) 225,000 225,000 100% Transfer Out to IVECA Fund 40,421
Transfer Out to Developer Fund 243,497 :
Transfer Out to Capital Fund 450,000 517,500
Cost Allocation (1,004,721) (1,134,988) (980,831) (1,054,706) (791,030) 75% Capital Outlay 19,473 7,497 26,649
Debt Service - Advance 1,470,549
Debt Service - JPIA 633,778 : :
Debt Service - County 46,000
5,491,435 3,829,565 3,877,755 75,000 3,757,214 2,278,977 61% Total General Fund Expenditures $ 16,745,766 $ 15,727,170 $ 17,513,120 75,000 S 19,012,815 $ 13,052,020 69%
ATTACHMENT E
2022-23 3rd Quarter Budget Report
American Rescue Act Plan (ARPA)
Fund #255
CALEXICO
Budget Actual
Origina Prior 11-17-22 Actual Available
3-16-21 Actions Action Budget 3/27/2023 Committed. Budget Authorized 10-6-21
91-907 Fire Vehicle Replacements
(2) Fire Rescue Ambulances 374,000 374,000 374,000
(3) Utility Vehicles 300,000 300,000 300,000
91-907 Police Vehicle Replacements
(6) Ford Explorer Patrol Vehicles 438,000 438,000 438,000 (2) Pickup Truck Patrol Vehicles 166,000 166,000 166,000 1,278,000 1,278,000 374,000 904,000
Authorized 11-3-21
Employee payments- General Fund $ 773,819
Employee payments - Enterprise Funds 255,773
1,030,000 1,030,000 1,029,592 408
Authorized 3-16-22 (Plan B)
91-908 Downtown Rehabilitation: 3,000,000 (291,630)
Shade structures and plants
Seating/lounging/eating structures
Additional Restrooms
Water Stations. Drinking Fountain/Bottle Refill
Min. 1 Public Cooling Station
Establishment of Sanctioned Homeless Encampment and Safe Parking Lot
1001 10-5-22 Pressure Washer 15,130 15,130
002 Jan 2023 - Local Assessment Center Asylum Seekers 200,000 5,707 194,293 March 2023 - Electrical Upgrades for Vehicle Charging Stations 003 38,000 38,000
004 December 2022 - Downtown light Fixing 35,000 35,000 11/17/2022 - Christmas Tree 3,500 3,500
11/17/2022 - Reallocation to City Facilities (604,000)
2,396,000 2,104,370
91-909 Essential Worker Relief Program 1,000,000 1,000,000 1,000,000 Direct Payment to essential workers:
grocery, pharmacy, farmworkers, etc.
(as defined by council)
91-910 Outreach Specialist 180,000
(1) Full-time for 3 years
Helps individuals and businesses
navigate relief programs at all levels
Works with SBDC to promote new post-
pandemic business opportunities
Reallocation to Emergency Park Infrastructure (138,088) June 2022 - Reallocation to Swimming Pool (41,912)
91-911 Emergency Response/Public Safety 1,000,000
#90-916 Authorized May 2022 Fire Station Improvements 200,000 8-10-22 2021 Police Vehicle Contract 210,000
8-10-22 Fire Hose 9,000
12-21-22 - Narcotics Program (Pending reso to authorize source) 5,952 1,000,000 575,048
91-912 Public Facilities/IT Upgrades 1,000,000
11/17/2022 - Reallocation to City Facilities (1,000,000) 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 froadband Infrasturcture 450,000 (450,000)
Capacity to support IT and public Wifi
91-914 Emergency Park Infrastructure/Park Restroom and Water Access 500,000 (317,000) Reallocation from Outreach Specialist 138,088
Reallocation from Contingency 24,487
9-14-22 - Cordova, Heber, and Crummett Park Improvements 272,000 50,719 221,281 10-5-22. - Alex Rivera and Amerian Legion Baseball Fields 45,000 662,575 38,309 6,691 345,575 Authorized June 2022
50-520 June 2022 - Summer Swimming Program 41,912 41,912 35,761 6,151 Authorized November 3, 2022
91-923 City Facilities
|1.1 Fire Station #2/Mold Mitigation 500,000 15,447
1.2 Fire Station #2/Roof Repair
Enrique Camarena Memorial Library/Restrooms, Roof 400,000 Police Conference Room & Dispatch/Roof Repair 90,000
Community Senior Hall/Roof Repair 75,000
u s 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
10 Carnegie Technology Center/3 AC Units Mini Split 35,000 11 Senior Hail Air Conditioning 15,000 240
Restrooms/Various Water Heaters 10,000
13 827 E. 7th Street/United Families (Lease Building)/Roof 65,000 14 827 E. 7th Street/United Families (Lease Building)/New AC 20,000 335 15 Community Center Lighting (Moved from Measure H) 32,000 30,643 16 Fire Radios (Increase from #411 budget of $105,000) 000'LE 37,000 17 Technology (Laptops, City Council Chamber Projection) 100,000 19,856 1,704,000 1,600,479
91-924 One-time Planning & Building Operating Contracts Development Fee Study 100,000
Update Housing Element 150,000
Operations/Process Update: Consultants, Cannabis 100,000 350,000
350.00
Contingency
91-915 Contingency 88,487
11/17/2022 - Drainage Basin Valves 64,000
Reallocation to Emergency Park Infrastructure 64,000
9,526,487 3 12461) $ 9,526,487 1,673,610 $ 972,997 6,879,880