AGENDA
ITEM
16 AGENDA
CALEXICO California ITEM
WHERE CALIFORNIA AND MEXICO MEET
16 CITY COUNCIL
AGENDA STAFF REPORT
DATE: May 15, 2024
Mayor and City Council
PREPARED BY: Sandra L. Fonseca, Interim Finance Director SUBJECT: 2023-24 3rd Quarter Budget Status Report and Resolution to Amend the 2023-24 Budget
===== =============: 2==:
Recommendation:
It is recommended that the City Council receive a briefing on the 3rd quarter status of the 2023- 24 Budget and consider a resolution to amend the 2023-24 budget to reflect current trends and available balances. The proposed budget amendment invests improved 2023-24 General Fund tax revenues into a capital replacement reserve that will be available for City Council to address one-time capital, vehicle, and equipment requests submitted by program departments for City Council consideration in the upcoming 2024-25 budget.
Background:
The City Council adopted the 2023-24 budget on June 22, 2023. A 1st quarter budget report was received by City Council on November 1, 2023 and a 2nd quarter budget report was received by City Council on February 21, 2024. A 3rd quarter budget report is provided at this time to assist the City Council in monitoring budget compliance through the first nine months of the 2023-24 fiscal year.
The City's year-to-date expenditure results are within budget projections and the General Fund revenue trends indicate that additional funds are available for the City Council's policy direction.
A 2023-24 budget amendment is proposed to transfer available 2023-24 General Fund revenues to the Local Capital Fund to create a reserve for use by the City Council to address one-time capital, vehicle, and equipment requests submitted by departments in the upcoming 2024-25 budget. Additional 3rd quarter budget adjustments are proposed to continue amortization of the City's unfunded employee compensated absence liability and to update other grants and contribution projections. Improved Measure H sales tax revenues are projected to increase the June 30, 2024 Measure H fund balance reserve and are available for Measure H Committee consideration of program department budget requests and recommendation to the City Council in the upcoming 2024-25 proposed budget.
Discussion & Analysis:
2023-24 Year-to-Date Expenditures
The City has completed the first nine months of the 2023-24 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 69% of its budget through March 024 and is on track with its adopted budget. Other program expenditures outside of the Genera -und are largely dependent upon the timing of capital projects. All fund expenditures are at o below the expected expenditure trend for the fiscal year. 2023-24 General Fund Revenues
Total 2023-24 General Fund revenues are projected to increase by $310,000 and to reach $20 million for the fiscal year.
The most significant General Fund tax revenue increase is $280,000 in improved year-to-date sales tax revenues. This reflects actual sales tax revenues earned through the retail sales month of February, 2024. General Fund year-to-date sales tax revenues have increased 6% from the prior year. Actual results for the quarter ending in March 2024 are expected to be released by the state on May 21, 2024, in time for consideration in the upcoming 2024-25 budget.
Other tax revenue lines proposed for reduction include franchise, hotel, and property transfer taxes. Cable franchise revenues have been trending down for the past 6 quarters in the post— covid period. Hotel tax revenues are temporarily reduced during a refurbishment project at one of the City's hotels. The property transfer tax revenue decline reflects the current real estate environment and sales activity. Business license revenue improvement partially offsets these other tax declines. Business license revenue improvement reflects the additional enforcement activity facilitated by the revenue staffing restructure approved by City Council in the 2nd Quarter staff report. Net tax revenues, other than sales tax, have decreased by $81,000.
Each of the General Fund departments have evaluated their 2023-24 revenue trends and made updates to bring current their base revenue projections. Police, Fire, and Recreation have each increased their program revenue projections. Fire ambulance revenues in particular have realized steady increases from implementation/annualization of new federal/state billing rates.
Planning and Building revenues projections, however, have been reduced to reflect anticipated activity through the end of the fiscal year. Net department program revenues have increased by $111,000.
These updates to the General Fund revenue lines will create the baseline revenues for use in the upcoming 2024-25 budget cycle.
2023-24 General Fund Expenditures
All General Fund departments are within the 75% target nine-month expenditure trend as of March 2024. The City has also met and exceeded its vacancy savings assumption during this period.
2 The proposed 3r° Quarter budget amendment adjusts three General Fund expenditure lines, as follows.
$360,000 Transfer to Local Capital Fund
Staff is preparing the 2024-25 budget for presentation to City Council in the coming weeks.
General Fund program departments have submitted significant deferred capital, vehicle, and equipment budget requests that have not fit within available revenues during recent budget cycles. With the City's increasing annual pension and retiree medical payment obligations, funding for these deferred items will again be at risk for funding in the 2024-25 General Fund budget. This 3r° quarter budget amendment proposes setting aside available 2023-24 General Fund revenues into a capital reserve so these funds will be available for City Council consideration and allocation to capital replacements in the 2024-25 budget. $ 25,000 Annual Contribution to Compensated Absence Internal Service Fund As part of its fiscal strategy to pay down long-term City debt obligations, the General Fund has contributed $100,000 in each of the prior two fiscal years to create an Internal Service Fund reserve to pay employee leave obligations that are due when employees retire or separate from the City. The fund has accumulated $200,000 or 12% of the $1.7 million General Fund leave obligation balance. The original 2023-24 budget did not provide for a current year contribution.
The proposed 3rd quarter budget amendment allocates a small, incremental contribution to maintain the annual amortization of this debt while prioritizing the allocation of most of available revenues into the capital/vehicle/equipment reserve discussed above. ($75,000) Reduction in Sales Tax contribution to the CFD 2013-1 The City has a funding agreement to pass-through certain sales tax revenues to CFD 2013-1.
This adjustment corrects the CFD contribution budget to match the actual pass-through requirement earned in the 2023 calendar year measurement period. This reverses the adjustment authorized in the 2nd Quarter budget report due to current information received from the City's sales tax consultant, HDL.
$ 310,000 Total Expenditure Adjustments
Measure H Fund
Measure H sales tax revenues continue a strong favorable trend. Year-to-date revenues are a notable 16% above the prior year. The annual revenue projection is increased by $314,000 to $3.9 million. Staff anticipates discussing additional 2024-25 program department budget requests with the Measure H committee for their consideration and recommendation to the City Council for the 2024-25 budget.
Other Funds
The proposed budget amendment adds two additional Police Department grants to the budget with expected combined 2023-24 operating expenditures of $35,000. 3 Fiscal Impact:
The proposed budget amendment draws on improved General Fund tax revenue growth to support three financial policy objectives: 1) Build reserves; 2) Pay down debt; and 3) Invest in city programs. The proposed General Fund budget amendment is "break even" with revenues matching expenditures.
The combined General Fund and Measure H Fund Reserves increase to $4 million, or 73 days of General Fund operations, primarily due to improved sales tax revenue projections. With this proposed action, the City continues to maintain and improve its fiscal position and stability.
Attachments:
Resolution
Exhibit 1 to Resolution
A. 2023-24 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
ATTACHMENT: RESOLUTION
RESOLUTION NO. 2024-_
RESOLUTION OF THE CITY OF CALEXICO APPROVING
2022-24 BUDGET AMENDMENT
WHEREAS, the City Council adopted the 2023-24 Annual Budget on June 22, 2023, 2022; and
WHEREAS, the City Manager has prepared a 3rd Quarter 2023-24 budget update to brief City Council on the City's current budget status, including 2023-24 year-to-date expenditures; and WHEREAS, the City Manager has proposed a budget adjustment as listed in Exhibit 1 to this resolution, including updates to the 2023-24 budget;
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 3. • The 2023-34 budget is amended as listed in Exhibit 1 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
PASSED AND ADOPTED at a meeting of the City Council of the City of Calexico this 15th day of May, 2024.
Gloria G. Romo, Mayor
ATTEST:
Veronica L. Alvarado, City Clerk
APPROVED AS TO FORM:
Carlos Campos, City Attorney
STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) SS
CITY OF CALEXICO )
I, Veronica L. Alvarado, City Clerk of the City of Calexico do hereby certify that the foregoing Resolution No. 2024- _ was passed adopted by the City Council on the 15th day of May, 2024 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Veronica L. Alvarado, City Clerk
ATTACHMENT EXHIBIT 1
Exhibit 1 to Resolution
Proposed Midyear Budget Adjustments
2023-24
May 15, 2024
111 General Fund Fund Balance Impact
Revenues
To update Revenue Projections for current trend
Sales Tax $ 280,000
Business License 24,000
Franchise Fees (Including Cable) (30,000)
Transient Occupancy Tax (50,000)
Real Property Transfer Tax (25,000)
Program Revenues - Police 30,000
Program Revenues - Fire 242,000
Program Revenues - Planning/Building (176,000)
Program Revenues - Recreation 15,000
310,000
Expenditures
Transfer Out - Local Capital Fund (360,000)
To transfer surplus 2023-24 revenues to local capital fund for one- time program department expenditures in 2024-25 budget
Employee Compensated Absences
Annual contribution to Internal Service Fund to amortize unfunded leave balances due to employees at retirement or separation (25,000) Contribution to CFD 2013-1
To update pass-through to CFD per actual 2023 Sales Tax results 75,000 Subtotal, expenditures (310,000)
Net Change in Fund Balance
120 Measure H
To increase revenues for year-to-date trend
Sales Tax 314,000 314,000
299 Operating Grants
Police Grant - CalMMET
To add budget for new Police grant (Overtime Reimbursement) Revenues 5,000
Expenditures (5,000)
Police Grant - Cannabis
To add budget for new Police grant (Overtime Reimbursement) Revenues 30,000
Expenditures (30,000) 0
Total, All Funds
Expenditures (345,000)
Net Change in Fund Balance $ 314,000
ATTACHMENT A
ATTACHMENT A
2023-24 3rd Quarter Budget Report
CALEXICO City-wide Expenditures
Summary of Expenditures by Fund
2023-24 Budget YTD Actual
Current 3rd Q Update Adjusted 4/5/2024 % Used Notes
General Fund
111 General Fund $ 19,855,973 $ 310,000 $ 20,165,973 $ 13,876,520 120 Measure H Sales Tax 3,408,044 3,408,044 2,795,448
Operating Grant Funds
221 Library Grants 54,353 54,353 41,828
222 Community Donations 37,990 37,990 16,525
231 Gas Tax 1,084,162 1,084,162 671,440
237 Road Maintenance Rehab 2,490,063 2,490,063 319,277
241 Asset Seizure/Forfeiture 42,773 42,773
242 Prop 172/Public Safety Tax 300,000 225,000
300,000
243 COPS State Grant Program 200,000 200,000 150,000
245 HIDTA 89,000 89,000 66,750
246 Stonegarden 103,000 103,000 15,000
256 Cannabis/Applicant Reimburse 10,000 10,000 3,568
258 National Opioid Settlement Fund -
281 Solid Waste 2,958,840 2,058,840 1,426,959
299 Operating Grants 2,443,375 35,000 2,478,375 30,211
712 Business Imp District 15,000 15,000
Housing Funds 100,000
802 Successor Housing 100,000 904
840 Fed CDBG - Program Income 617,736 617,736 4,088
841 Fed Home - Program Income 5,500 5,500 4,205
842/3 Local Funds 61,500 61,500 589
846 CalHome - Program Income 1,000 1,000 693
Capital Project and Debt Service Funds -
223 Art in Public Places 88,300 88,300 1,127
233 LTA/Measure D 10,229,342 10,229,342 114
234/6 Transportation Development 216,881 216,881 7,921
255 FEMA/Disaster Recovery/ARPA 7,010,467 7,010,467 1,377,316 402 Measure D Bond Proceeds 2,705,000 2,705,000 0
411 Local Capital Projects 1,627,000 1,627,000 135,170
412 Capital Grants 10,348,024 10,348,024 593
430-6 Development Impact Fees 3,143,950 3,143,950 41,964 452-64 Development Projects 2,963,457 2,963,457 0
474-6 New River Projects 45,755,047 45,755,047 12,303,557 310 Measure H Debt Service 1,001,000 1,001,000 140,800
Enterprise Funds 8,545, 101
513 Water Operations 8,545,101 4,790,718
514 Water Debt Service 835,401 835,401 605,695
515 Water Development Fees
Water Capital Program 15,134,500 15,134,500 122529
516
522 Airport Operations 413,818 413,818 379,864
525 Airport Captial 150,000 150,000 13,250
544 Wastewater Operations 6,332,682 6,332,682 3,638,153 545 Wastewater Debt Service 1,166,137 1,166,137 821,775 546 Wastewater Impact Fees
547 Wastewater Capital 44,691,500 44,691,500 310,697
CFD/Special Districts 885,000
261 Bravo Victoria 885,000 31,938
903 Hearthstone 1,014,600 1,014,600 328,046
906 Gran Plaza 536,396 536,396 342,329
Internal Service Funds 5,927327
601/2 Active and Retire Medical 5,927,327 2,633,887
603 Workers Compensation 1,452,000 1,452,000 779,515
604 Unemployment Insurance 69,314 69,314 10,566
605 General Liability Insurance 1,134,000 1,134,000 661,529 607 Compensated Absence Reserve
601-7 Net Internal Charges (8,582,641) (8,582,641) (4,085,497) $ 198,671,913 $ 345,000 $ 199,016,913 $ 45,042,561
ATTACHMENT B
ATTACHMENT B
2023-24 2nd Quarter Budget Report
CALEXICO General Fund
Fund Balance Projection
2020-21 2021-22 2022-23 2023-24
Current 3rd Quarter
Actual Actual Actual Budget Updates Budget
Annual Activity
Revenues
Property Tax $ 6,059,538 $ 6,185,124 $ 6,552,559 $ 7,056,000 $ $ 7,056,000 Sales Tax 3,938,933 4,783,443 4,983,361 4,900,000 280,000 5,180,000 Other General Revenues 2,862,458 3,014,981 3,118,344 3,037,220 (81,000) 2,956,220 Program Revenues 2,986,059 3,314,836 3,516,061 3,740,753 111,000 3,851,753 Measure H Transfer 873,388 1,073,000 1,100,000 1,122,000 1,122,000 16,720,375 18,371,383 19,270,325 19,855,973 310,000 20,165,973 Expenditures -
Salaries and Benefits
Gross salary and benefits 11,290,095 12,262,789 13,071,254 14,672,620 14,672,620 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 (619,723) (544,179) (503,371) (614,604) ....... (614,604) 9,420,372 10,468,610 11,317,883 12,308,016 12,308,016
Operating Costs
Operating Costs 3,741,069 4,145,675 3,979,164 4,888,156 4,888,156 General Liability Insurance 713,838 522,929 720,181 694,041 694,041 Contribution to CFD 2013 142,052 225,402 300,000 (75,000) 225,000 Cost Allocation (1,231,285) (980,831) (1,054,706) (1,105,910) (1,105,910) 3,223,621 3,829,824 3,870,041 4,776,288 (75,000) 4,701,288 Capital and Debt Service
Capital/Capital Fund Transfers 644,433 668,416 527,000 360,000 360,000 Debt Service - Leases 44,356 87,761 13,171 11,000 11,000 Employee Leave Obligation 100,000 100,000 25,000 25,000 CaPERS - Unfunded Liability 1,573,657 1,841,209 2,108,876 2,025,824 2,025,824 Retiree Medical - Benefit Payments 720,730 417,300 719,292 713,276 : 713,276 Retiree Medical - Amortize Liability 100,000 100,000 178,715 21,569 21,569 3,033,177 3,214,686 3,647,055 2,771,669 385,000 3,156,669 Total Expenditures 15,727,170 17,513,120 18,834,979 19,855,973 310,000 20,165,973 Net Annual Operating Results $ 993,205 858,263 435,346 3 0 $ (0) $ (0) Fund Balance
Beginning Fund Balance $ 1,005,763 $ 1,998,968 $ 2,857,231 $ 3,289,982 $ 2,595 $ 3,292,577 Annual Operating Results 993,205 858,263 435,346 (0) (0) Ending General Fund Balance 1,998,968 2,857,231 3,292,577 3,289,982 2,595 3,292,577 % Annual General Fund Expenditures 17% 16%
Days of General Fund Operations 60 60
Measure H Fund 79,294 228,569 414,000
Combined General/Measure H Reserve 31,998,968 2,936,525 3,521,146 3,634,507 416,595 $ 4,051,102 % Annual General Fund Expenditures 13% 20%
Days of General Fund Operations 46 61 68 67 73
ATTACHMENT C
ATTACHMENT C
2023-24 3rd Quarter Budget Report
General Fund
CALEXICO
Revenues
2020-21 2021-22 2022-23
Current Proposed 3rd Quarter % vs
Actual Actual Actual Budget Updates Budget PY
General Revenues
Property Tax
Property tax $ 2,128,675 $ 2,148,740 $ 2,310,064 $ 2,390;000 $ 3% Property Tax in lieu of MVLF 3,200,348 3,252,615 3,420,501 3,561,000 4% Residual Tax Increment 730,515 783,769 821,995 1,105,000 34% Residual Tax Increment - Land Sale
6,185,124 6,552,559 7,056,000 8%
6,059,538
Sales Tax
3,938,933 4,783,443 4,983,361 4,900,000 280,000 5,180,000 4% Business License
Business License 763,386 788,593 883,612 775,000 24,000 799,000 -10% Cannabis 290,317 202,759 170,956 178,500 178,500 4%
1,053,704 991,351 1,054,568 953,500 24,000 977,500 -7%
Franchise Fees
PGE/Cable/Other 211,504 226,865 222,929 244,800 (39,000) 205,800 -8% Solid Waste 462,871 487,343 518,604 534,000 9,000 543,000 5% 674,375 714,207 741,532 778,800 (30,000) 748,800 1%
Other Taxes
Transient Tax 341,221 529,017 582,508 600,000 (50,000) 550,000 -6% 38,296 69,157 44,083 40,800 (25,000) 15,800 -64%
I Prop Trns T
Hsg Ath in Lieu 151,821 81,211 84,401 83,200 83,200 -1% 531,337 679,386 710,992 724,000 (75,000) 649,000 -9%
Money and Property
'18,000 18,000 -56%
Investment Earnings (2,551) 10,222 40,935 :
Rents And Concessions 248,174 252,222 243,233 246,000 246,000 1% Water/Wastewater Leases 312,120 318,362 266,913 274,920 (0) 274,920 3% 557,743 580,806 551,081 538,920 (0) 538,920 -2%
Other Miscellaneous Revenue
State VLF 29,995 46,771 39,693 42,000 42,000 6%
2,460 20,477 - -
Misc Income 14,887
Sale of Assets 417
45,299 49,230 60,170 42,000 42,000 -30%
Subtotal, General Revenues 12,860,929 13,983,547 14,654,263 14,993,220 199,000 15,192,220 4% -
Program Revenues
Police 10,000
Vehicle Code Fines 18,903 18,612 15,533 20,000 (10,000) -36% 825 800 750 1,000 (500) 500 -33%
Alarm Permits
SRO Program 89,000 89,000
Special Service /Misc Revenue 26,199 34,138 36,795 34,000 (4,500) 29,500 -20% Towing Fees 52,122 40,906 30,812 40,000 40,000 30%
Livescan 1,194 32,946 35,062 33,000 33,000 -6%
12,825 5,000 2,000 7,000 -1%
POST : 7,07.
Federal Grant/Bulletproof Vest 8,476
Assessment District 2005-01 131,753 133,952 141,617 153,893 : 153,893 9% Prkg Mtrs/Lots 204,727 273,196 272,916 275;000 275,000 1% Traffic Control Grant 150,000 150,000 150,000 150,000 150,000 0% Parking Citations 109,814 192,766 200,966 204,000 (46,000) 158,000 -21% Misc Fees/Services 263 450 637 5,000 1,000 6,000
Animal Licenses/Control 5,926 6,823 5,884 7,140 11,000) 6,140 4% 701,727 905,891 898,043 928,033 30,000 958,033 7%
-
Continued
ATTACHMENT C, Continued
2023-24 3rd Quarter Budget Report
CALERICO General Fund
Revenues
2020-21 2021-22 2022-23 2023-24
Current Proposed 3rd Quarter % vs
Continued Actual Actual Actual Budget Updates Budget PY Fire
Ambulance Fees 944,999 927,550 911,463 1,100,000 200,000 1,300,000 43% Fire Prevention 263,192 282,298 287,392 281,000 42,000 323,000 12% Fire Late and Other Fees 5,999 1,846 14,854 9,200 9,200 -38% 1,214,190 1,211,693 1,213,710 1,390,200 242,000 1,632,200 34% Planning & Building
Building
Building permits 393,390 200,000 -49%
Mechanical permits 35,499 5,499 27,000 -24%
Plumbing permits 19,508 : 16,000 -18%
Electrical permits 83,818 94,000 12%
Other permits 10,160 14,750 45%
Plan Check Fees 152,740 310,000 103%
Code Enforcement 607 2,398 3,000 25%
Books, Maps and Publications 651 1,620 : 250 -85%
Engineering
Grading permits
Encroachment Permits 33,500 58,916 65,000 10%
Plan Check Fees-Engineering 41,829 - -100%
Engineering/Inspection Fees : 44,454 10,000 -78%
Books, Maps and Publications 2,210 50 -100%
Planning
Plan Check Fees 59,000 84,000 13%
Inspection Fees 600 -100%
Other 296 19 - -100%
1,000,000 (176,000) -17%
Public Works
State Highway Maintenance 39,050 0%
Fees 5,390 1,693
40,743 2%
Parks, Recreation, and Library -
Recreation program fees 801 65,332 -12%
Library fines and penalties 922 2,389 3,041 - 46%
Community Center activities 38,305 -20%
Parks activities and events 470 4,839 7,559 -62%
Leases 13,200 0%
CDCAC 300 5,391
15,693 -12%
Administration/Other
Successor Agency Admin Fee 235,000 18%
Special District Admin Fee 40,528 39,180 44,880 15%
Other 50,688 70
Subtotal, Program Revenues 2,986,059 3,314,836 3,740,753 111,000 3,851,753 10% Interfund Transfers
Measure H 873,388 1,073,000 1,100,000 1,122,000 1,122,000 2% 873,388 1,073,000 1,100,000 1,122,000 1,122,000 2%
Total General Fund Revenues $ 19,270,325 $ 19,855,973 $ 310,000 20,165,973 5% $ 16,20325 $ 18,371,303 5%
% Increase vs Prior Year
ATTACHMENT D
Attachment D
2023-24 3rd Quarter Budget Report
CALEXICO General Fund
Expenditure Summary
2021-22 2022-23 2023-24
Budget
Current Proposed 3rd Q Actual %
Actual Actual Budget Updates Budget TD 3-31-24 Budget
General Fund in Total
Salaries and Benefits
Salary and Benefits $ 12,262,789 $ 13,071,254 $ 14,672,620 $ $ 10,407,369 73% 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 (544,179) (503,371) (614,604) (444,144) 72% 10,468,610 11,317,883 12,308,016 9,025,724 73%
Operating Costs
Materials/Supplies 790,975 843,887 1,044,688 1,044,688 649,254 62% Repairs/Maintenance 283,761 249,291 444,545 444,545 132,156 30% Contracts/Professional Services 2,752,134 2,602,126 2,997,357 2,997,357 1,856,552 62% General Liability Insurance 522,929 720,181 694,041 694,041 520,631 75% Administration/Office Costs 318,805 283,861 401,566 401,566 216,664 54% Contribution to CFD 2013-1 142,052 225,402 300,000 (75,000) 225,000 225,000 0% Cost Allocation (980,831) (1,054,706) (1,105,910) (1,105,910) (829,432) 75% 3,829,824 3,870,041 4,776,288 (75,000) 4,701,288 2,770,824 59% Capital and Debt Service
Capital/One-Time.Items/Transfers 668,416 527,000 360,000 360,000 Debt Service/Leases 87,761 13,171 11,000 11,000 9,469 86% Employee Leave Obligation 100,000 100,000 25,000 25,000 Pension - Unfunded Liability 1,841,209 2,108,876 2,025,824 2,025,824 1,519,368 75% Retiree Medical - Benefit Payments 417,300 719,292 713,276 : 713,276 534,957 75% Retiree Medical - Amortize Liability 100,000 178,715 21,569 21,569 16,177 75% 3,214,686 3,647,055 2,771,669 385,000 3,156,669 2,079,971 66% $ 17,513,120 $ 18,834,979 $ 19,855,973 $ 310,000 $ 20,165,973 $ 13,876,520 69% Summary by Department
Police
Salaries and Benefits $ 4,182,174 $ 4,639,242 $ 5,105,296 $ 5,105,296 $ • 3,704,795 73% Vacancy Assumption
Reimbursement - Measure H (850,000) (850,000) (850,000) (850,000) (637,500) 75% Reimbursement - Grant Funds (323,356) (257,760) (421,000) (421,000) (306,750) 73% Reimbursement - Dispatch (50% Fire) (257,868) (368,019) (395,773) (395,773) (198,568) 50% Pension - Unfunded Liability 702,537 819,371 806,551 806,551 604,914 75% Materials/Supplies 176,739 179,235 205,144 205,144 127,683 62% Repairs/Maintenance 90,683 96,511 153,002 153,002 29,240 19% Contracts/Professional Services 531,887 575,513 701,893 701,893 546,529 78% General Liability Insurance 100,421 129,865 125,993 125,993 94,751 75% Administration/Office Costs 86,998 72,393 116,448 116,448 45,566 39% 4,549,104 5,036,351 5,547,554 5,547,554 4,010,658 72%
(0)
Continued
Attachment D, Continued
2023-24 3rd Quarter Budget Report
General Fund Expenditure Summary
2021-22 2022-23 2023-24
Budget
Continued Current Proposed 3rd Q Actual
Actual Actual Budget Updates Budget YTD 3-31-24
Traffic Control/Parking
Salaries and Benefits 331,396
Pension - Unfunded Liability 27,633
Materials/Supplies 66,080
Repairs/Maintenance 5,222 9,239
Contracts/Professional Services 316,741
General Liability Insurance 8,368 9,718
Administration/Office Costs 8,970 8,554 19,518 i..
Debt Service - Vehicle Leases 11,000
791,325
Animal Control
Salaries and Benefits 184,620
Pension - Unfunded Liability 18,422
Materials/Supplies 10,058 15,082 2,999
Repairs/Maintenance 53 552 14,949 225
Contracts/Professional Services 19,010 6,051 3,412
General Liability Insurance 5,579 6,835 6,821 4,959
Administration/Office Costs 613 995 1,784 426
247,729
Fire
Salaries and Benefits 4,011,130 4,407,250 3,618,270
Reimbursement - Measure H (400,000) (400,000) (300,000) Reimbursement - Grant Funds (132,500) (150,000) (112,500) Reimbursement - Dispatch (50%) 257,868 395,773 198,568
Pension - Unfunded Liability 656,194 722,436 541,827
Materials/Supplies 224,955 262,892 182,109
Repairs/Maintenance 57,332 32,661 60,900 17,732
Contracts/Professional Services 202,368 329,862 119,773 General Liability Insurance 78,105 95,690 90,702 68,027 Administration/Office Costs 17,085 16,382 33,278 7,477
Capital Outlay 15,377
4,987,913 5,868,390 5,753,093 5,753,093 4,341,283
Planning, Engineering, Building
Salaries and Benefits 604,054.71 572,358 983,367 983,367 463,055 56% Vacancy Assumption - (150,000) (150,000)
65,976.72 82,681 82,898 82,898 62,174
Peaterial: Supied liability 36,390.31 37,024 53,732 : 53,732 32,874 Repairs/Maintenance 6,009.05 5,561 14,770 14,770 4,939
Contracts/Professional Services 314,926.03 98,545 107,751 107,751 81,505 General Liability Insurance 19,526.05 27,340 29,154 29,154 21,866 Administration/Office Costs 27,446.12 19,521 37,748 37,748 10,557 1,074,329 843,029 1,159,420 1,159,420 676,969
Public Works 579,026
Salaries and Benefits 634,113 922,252 922,252 576,135
Vacancy Assumption (150,000) : (150,000)
Reimbursement - Grant Funds (39,788) (63,450) (40,173) (40,173) (21,464) Pension - Unfunded Liability 72,480 79,444 92,478 92,478 69,358 Materials/Supplies 155,978 161,504 205,995 205,995 160,627 Repairs/Maintenance 65,819 30,990 106,198 106,198 38,955 Contracts/Professional Services 67,674 86,111 119,006 119,006 61,315 General Liability Insurance 46,556 54,304 75,185 ......... 75,185 56,389 Administration/Office Costs 37,816 35,875 45,459 45,459 27,687 61% Capital Outlay
935,561 1,018,890 1,376,399 1,376,399 969,003 70%
Attachment D, Continued
2023-24 3rd Quarter Budget Report
General Fund Expenditure Summary
2021-22 2022-23 2023-24
Budget
Continued Current Proposed 1st Quarter Actual % Budget
Actual Actual Budget Updates Budget VTD 3-31-24 Used
Library
Salaries and Benefits 226,750 256,927 355,818 355,818 230,283 73% Vacancy Assumption (40,000) .... (40,000)
Pension - Unfunded Liability 37,701 41,340 36,844 36,844 27,633 75% Materials/Supplies 42,166 45,006 70,228 70,228 40,231 57% Repairs/Maintenance 8,511 10,431 12,277 12,277 3,942 32% Contracts/Professional Services 64,425 85,002 95,567 95,567 67,328 70% General Liability Insurance 11,157 13,670 12,957 12,957 9,718 75% Administration/Office Costs 11,832 12,909 20,919 20,919 10,106 48% Capital Outlay
402,542. 465,287 564,610 564,610 389,240 69%
Recreation 0%
Salaries and Benefits 373,014 394,648 461,134 461,134 325,159 75% Vacancy Assumption (30,000) (30,000)
Pension - Unfunded Liability 42,414 46,508 41,449 41,449 31,087 75% Materials/Supplies 40,559 55,655 83,500 83,500 29,839 36% Repairs/Maintenance 7,261 9,222 21,300 21,300 8,905 42% Contracts/Professional Services 34,904 43,520 73,299 73,299 30,236 41% General Liability Insurance 12,552 15,379 14,577 14,577 10,933 75% Administration/Office Costs 3,815 4,082 6,048 6,048 4,050 67% Capital Outlay 0%
514,519 569,013 671,305 671,305 440,208 66%
Housing 154,790 133,379 0%
Administration, Finance, Non-Dept
Salaries and Benefits 1,757,216 1,404,844 1,921,488 1,921,488 1,116,354 62% Vacancy Assumption - (130,000) (130,000)
Reimbursement - Other Funds 1,465 (24,274) (3,430) (3,430) (3,430) Employee Leave Obligations 100,000 100,000 25,000 25,000 0% Pension - Unfunded Liability 193,217 217,036 197,113 197,113 147,835 75% Retiree Medical - Benefits 417,300 719,292 713,276 713,276 534,957 75% Retiree Medical - Unfunded 100,000 178,715 21,569 21,569 16,177 75% Materials/Supplies 48,882 58,286 82,036 82,036 34,154 42% Repairs/Maintenance 42,871 53,189 51,910 51,910 22,929 44% Contracts/Professional Services 1,101,614 1,028,702 1,247,187 : 1,247,187 706,572 57% General Liability Insurance 240,664 366,845 328,934 328,934 246,701 Administration/Office Costs 123,155 112,100 120,364 120,364 107,324 89% Contribution to CFD 2013-1 142,052 225,402 300,000 (75,000) 225,000 225,000 Transfer Out to Capital Fund 517,500 527,000 360,000 360,000 Cost Allocation (980,831) (1,054,706) (1,105,910) (1,105,910) (829,432) 75% Capital 26,649 :
Debt Service - County 46,000
3,877,755 3,912,430 3,744,538 310,000 4,054,538 2,325,140 57% (0.04) 0
Total General Fund Expenditures $ 17,513,120 $ 18,834,979 $ 19,855,973 $ 310,000 $ 20,165,973 $ 13,876,520 69%