AGENDA
ITEM
12 AGENDA
ITEM
CALEXICO California
WHERE CALIFORNIA AND MEXICO MEET
12 CITY COUNCIL
AGENDA STAFF REPORT
DATE: November 20, 2024
TO: Mayor and City Council
APPROVED BY: Juan A. Contreras, Acting City Manager AC
PREPARED BY: Sandra L. Fonseca, Interim Finance Director SUBJECT: 2023-24 Year-End and 2024-25 1st Quarter Budget Status Report and Resolution to Amend the 2023-24 and 2024-25 Budgets
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Recommendation:
It is recommended that the City Council receive a briefing on the 2023-24 year-end and 2024- 25 1st quarter budget status and consider a resolution to amend the budget to reflect current trends and available balances. The proposed budget strategy a) builds reserves; b) invests in programs through transfer of the 2023-24 General Fund year-end surplus that exceeds of the City Council's General Fund reserve policy to the capital and airport funds, and c) applies Internal Service Fund surplus to pay down debt through transfers to the City's OPEB trust and Employee Compensated Absence funds. The proposed budget amendment also updates 2024-25 General Fund revenues; updates donation and grant program budgets; and allocates one-time funds into various capital projects.
Background:
The City Council adopted the 2024-25 budget on June 26, 2024. A 1st quarter budget report is provided at this time to assist the City Council in monitoring actual 2023-24 year-end results and also budget compliance through the first three months of the 2024-25 fiscal year.
The General Fund has met and exceeded its 2023-24 fund balance projection and additional one-time funds are available for the City Council's policy direction. A transfer to the Airport Operations fund is recommended to backfill a 2023-24 operating deficit and a projected 2024- 25 operating deficit pending City Council consideration of operational and rate structure updates to restore airport operations to a break-even budget. A 2023-24 budget amendment is also proposed to transfer the remaining General Fund surplus, in excess of the City Council's General Fund reserve policy, to the Local Capital Fund to increase its discretionary capital reserve for use by the City Council to address one-time capital, vehicle, and equipment requests submitted by departments. Additional 2024-25 budget amendments are proposed to update the donations fund, grant funds, and capital program budgets.
Discussion & Analysis:
2023-24 General Fund Year-End Results
The General Fund has ended the year achieving its revenue target and with overall expenditure savings. The General Fund has also benefited by savings in its self-insured medical program Internal Service Fund that have been rebated to participating funds. As a result, the General Fund has met and exceeded its fund balance target for the year, and has one-time funds available for transfer, as follows:
$428,000 Actual revenues in excess of budget
(170,000) Less revenue surplus anticipated in the prior budget projection (6-12-24) 258,000 Net revenue surplus (1%)
705,000 Program expenditure savings (3%)
378,000 Self-insured medical program (Internal Service Fund) rebate $1,341,000
-441,000 Fund Balance retained in fund to achieve 68 days reserve target $900,000 Total General Fund surplus in excess of reserve available for transfers Revenues
Detailed revenue results by revenue category are listed in Attachment C. Total revenues of $20.5 million exceeded projection by 1%. Significant budget variances are as follows:
2023-24 Revenue Surplus
Last Projection Actual
6/12/2024 Pre-Audit Variance Notes
Residual Tax Increment $ 1,105,000 728,372 $ (376,628) Pending additional research with County staff Investment Earnings 18,000 255,895 237,895 Improved Fair Market Value of State Treasurer's Local Agency Investment Fund portfolio
Ambulance Fees 1,380,000 1,536,048 156,048 Includes annualized reimbursement rate increase All Other Sources 17,832,973 18,073,816 240,843
Net Revenue Surplus $ 20,335,973 $ 20,594,131 $ 258,158 : 1% Expenditures
Detailed expenditure results by Department are listed in Attachment D. All General Fund departments operated within their approved expenditure budget with the exception of the Fire Department. The Fire Department exceeded its budget due to overtime. The non-safety departments of Planning/Engineering/Building, Public Works, Library, and Recreation collectively had sufficient savings to absorb the annual General Fund vacancy savings 2 assumption of $500,000. The Public Works department budget was also able to cover sufficient Gas Tax Fund reimbursements to meet both the State and Measure D Maintenance of Effort compliance thresholds for street maintenance. In total, General Fund departments expended 97% of their program budgets with a savings of 3% or $705,000. The City's self-insurance medical program returned an additional $378,000 in savings to the General Fund, for a total General Fund expenditure savings of $1.083 million. $900,000 of these savings are proposed for year-end transfers to other funds, for a remaining General Fund expenditure savings of $183,000.
2023-24 Expenditure Savings
Gross Budget Allocated Net Budget Expenditures Program Budget Reclass Adjusted Vacancy (Net of Medical Savings to Fund Year- Savings
Allowance Program end Transfers
Budget Rebates)
Program Expenditures $ 20,165,973 $ - $ 20,165,973 $ 19,461,060 $ 704,913 3% Medical Program Rebate (378,888) 378,888
$ 20,165,973 $ $ 20,165,973 $ 19,082,172 $1,083,801
Police, Traffic, Animal Control $ 6,586,608 $ - $ 6,586,608 $ 6,085,541 $ 501,067 $ (338,500) $162,567 Fire 5,753,093 5,753,093 5,802,588 (49,495) (49,495)
Planning, Engineering, Planning 1,309,420 (265,000) 1,044,420 909,406 135,014 (106,000) 29,014 Public Works 1,526,399 (155,000) 1,371,399 1,352,136 19,263 (10,000) 9,263 Library/Recreation 1,305,915 (80,000) 1,225,915 1,138,674 87,241 (70,500) 16,741 Administration 3,684,538 500,000 4,184,538 3,793,827 390,711 (375,000) 15,711 $ 20,165,973 $ 20,165,973 $ 19,082,172 $1,083,801 $ (900,000) $183,801 Proposed Year-end Transers 900,000 900,000
$ 20,165,973 $ $ 20,165,973 19,982,172 $ $183,801
Proposed Transfers
A budget amendment is proposed to re-invest the June 30, 2024 General Fund's fund balance surplus into the airport and capital programs. The Airport Fund closed the 2023-24 year with a fund balance deficit that is not expected to be able to be cleared through ongoing operations because this program operates on a very thin margin. As the City's source of unrestricted funds, General Fund transfer is proposed to backfill the deficit. The remaining General Fund 2023-24 surplus is proposed for transfer to the Local Capital Fund for City Council consideration and allocation to one-time projects. A portion of these new capital funds are proposed for allocation in the 2024-25 1st Quarter budget resolution, and a portion is proposed to carry over for vehicle replacements in the next year's 2025-26 budget cycle.
$140,000 Proposed transfer - Airport Fund
760,000 Proposed transfer - Local Capital Fund
$900,000
Fund Balance
The proposed $900,000 in General Fund transfers have been set at a level that maintains a combined General and Measure H Fund balance reserve through June 2025 at the City Council's reserve policy of 68 days. This 68-day reserve target, established in the annual budget adoption 3 resolution, includes 60 days to cover the fund's liquidity/cash flow requirements from July through the first property tax remittance in December. An additional 8 days provide an emergency reserve of 10% of sales tax revenue to brace for unexpected natural or economic impacts to the City's tax revenue. The reserve calculation was updated with the 2024-25 budget to include both General Fund and Measure H expenditures, which provides liquidity and contingency coverage of the combined General and Measure H operations. Attachment B presents an overview of the General Fund's annual operations, ending balance, and reserve calculation.
2024-25 Budget Status
City-wide Expenditures
A City-wide view of the current 2024-25 year-to-date expenditures and budget status is presented at Attachment A. All funds are within their expected expenditure trend. Outside of the General Fund, the most significant expenditures are $2.9 million of spending in the New River capital grant project.
General Fund Revenues
City Council has implemented two policy directives since the 2024-25 budget was adopted that prompt a revenue budget revision. First, the annual Hearthstone CFD public safety reimbursement, implemented in 2005 at the time of the Community Facilities District creation, was waived from the annual property owner levy for 2024-25 for a General Fund revenue loss of $165,000 (Police and Admin Departments). Second, the downtown parking meter program and anticipated fee increase has been deferred for the winter holiday season. If meter fees are resumed in January, the anticipated meter revenue impact for the year is a reduction of $245,000. To offset these revenue reductions, other revenue sources have been analyzed and adjusted where possible to avoid an impact to expenditures and service delivery and to maintain a break-even General Fund budget. The 1st quarter is normally early in the year to identify and adjust revenue trends, but minor adjustments to sales tax, franchise, investment income, ambulance, and other police department sources are proposed to rebalance revenues for the City Council's new policy directives. A detail listing of the 2024-25 General Fund Revenue budget and proposed adjustments is presented at Attachment C.
General Fund Expenditures
All General Fund departments are at or near the 25% target three-month expenditure trend as of September 2024. The City has also met its vacancy savings assumption during this period.
Total General Fund expenditures through September are at 22% of the annual budget. A detail listing of the 2024-25 General Fund expenditure budget and year-to-date status is presented at Attachment D.
4 Other Fund Status
#120 - Measure H
Updated projections for the Measure H fund are presented at Attachment E. Actual sales tax revenues for 2023-24 were approximately $100,000 less than the prior projection. The fund is still projected to build a $2 million reserve over the next 6 years. #255 - ARPA
The City has expended $6.2 million or 65% of the original $9.5 million Federal Grant allocation.
Cumulative allocations and expenditures by project are presented at Attachment F #411 - Local Capital Fund
The proposed 2023-24 budget amendment provides $760,000 in new capital/one-time funds available for City Council allocation. With input from program departments, the following allocations are prioritized for City Council consideration in the 1st Quarter budget resolution. 2024-25 Expenditures (Paid from 2023-24 Year-end General Fund Transfer) To complete current capital projects
Police Parking Lot Improvements (Addition to ARPA Allocation) (75,000) Library Parking Lot Improvements (Addition to ARPA Allocation) (75,000) Recreation Parking Lot Improvements (Addition to ARPA Allocation) (35,000) (185,000)
New Capital/one-time expenditure requests
Police Jail Alarm (State Inspection) (35,000)
Traffic End of Lease/(4) Leased Vehicles Buy-out (6,000) Planning Replace Planning/Building Dept. Light Fixtures (2,500) Admin City Council Audio-Visual Equipment (TVs, Projector) (20,000) Admin HR Application Software - NeoGov (14,500)
(78,000)
(263,000)
A portion of the available funds are recommended to be held for allocation in the upcoming 2025- 26 budget cycle to fund annual vehicle replacements, including two patrol vehicles. The consideration. These projects would compete will other capital requests submitted in the 2025- 26 budget cycle.
5 Additional One-time Requests Deferred to 2025-26 Budget Cycle Police 2025-26 Patrol Vehicle Replacements (2) (154,000) Public Works/Airport Purchase Airport Truck (Medium) (55,000) Public Works/Airport Purchase Unicom for Airport (5,000) Public Works/Parks Joel Reisin Playground/Floor Rehab. (100,000) Public Works/Parks Community Center Playground Rehab (100,000) (Increase)
Public Works/Parks Outdoor Christmas Tree and Decorations (30,000) (City Hall)
Public Works/Parks Indoor Christmas Tree and Decorations (8,000) (City Hall)
Additional Operating Budget Requests - Deferred at this time Recreation Community Center Janitor
Public Works/Parks Graffiti Program - Temporary Staff and (25,000) Supplies
(477,000)
#522 - Airport
The airport fund has operated at a deficit for the past three years and has now depleted its fund balance reserves as of June 30, 2024. Fuel Sales and lease revenues have not kept up with employee and operating costs. The airport program will separately present a work-out plan to City Council to restore a sustainable budget. The 2023-24 proposed budget amendment includes a General Fund transfer of $140,000 to a) cover the airport fund deficit of $75,0000 at June 2024 and b) to cover a partial year of 2024-25 deficit operations until new rates can be considered and implemented. Because of thin fuel sale margins, future operations are not anticipated to cover past operating deficits. As the City's source of unrestricted funds, the General Fund is the default fund required to cover other fund overdrafts if the fund does not have an ability to recover its deficits from future operations. #513/544 - Water/Wastewater
The Water and Wastewater fund operating budgets and 5-year capital programs have anticipated a 2024-25 rate increase that has not been implemented by City Council. Without anticipated rate increases, these utility programs cannot fully staff operations, cover operating costs, maintain the debt service coverage committed to the 2020 revenue bond holders, or deliver the 5-year capital program necessary to maintain the system's infrastructure. Updated operating fund projections, with 2023-24 actuals, and with and without partial year 2024-25 rate increases, are presented at Attachments G and Attachment H. The operating plans for both of these funds will be revisited by the City Council in January.
Internal Service Funds (ISF)
6 The City's five self-insurance programs have in total met their 2023-24 operating targets.
Surplus 2023-24 employee medical program funds of $500,000 have been rebated back to program departments ($378,000 General Fund). An additional $150,000 of surplus ISF funds are proposed to be allocated to pay down unfunded liabilities, including $75,000 in supplemental contributions to the OPEB trust for retiree medical benefits and $75,000 towards the employee compensated absence reserve. With these actions, each of the City's 5 self-insurance programs maintain their 8% reserve policy target at June 2024.
Fiscal Impact:
The proposed General Fund 2023-24 and 2024-25
budget amendments are "break even" with revenues
matching expenditures. Further, the proposed General
Fund budget amendment continues past practice to
Invest in Build allocate General Fund surplus funds in support of three Programs Reserves
financial policy objectives: 1) Reinvest in programs; 2) Build reserves; and 3) Pay down debt.
The combined General Fund and Measure H Fund
Pay Down
Unfunded Reserves are projected at $4 million, or 68 days of Labilities
General Fund operations, at June 2025. With this
proposed action, the City's General Fund continues to
maintain and improve its fiscal position and stability.
The City's three enterprise funds, Water, Wastewater, and Airport, will each need additional work with rate and operational updates to restore their long-term operating, debt service, and capital budgets for sustainable ongoing service delivery to their customers.
Attachments:
Resolution
Exhibit 1 to Resolution
A. 2024-25 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. Measure H
F. ARPA
G. Water Operations
H. Wastewater Operations
7 RESOLUTION NO. 2024-—
RESOLUTION OF THE CITY OF CALEXICO APPROVING
2023-24 and 2024-25 BUDGET AMENDMENTS
WHEREAS, the City Council adopted the 2024-25 Annual Budget on June 26, 2024; and WHEREAS, the City Manager has prepared a 1st Quarter 2024-25 budget update to brief City Council on the City's current budget status, including preliminary 2023-24 results and 2024- 25 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 for the General Fund year-end surplus and updates to the 2024-25 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 2023-24 and 2024-25 budgets are 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 20% day of November, 2024.
Camilo Garcia, 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-xx was passed and adopted by the City Council on the 20th day of November 2024 by the following vote to-wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Veronica L. Alvarado, City Clerk
Exhibit 1
Exhibit 1 to Resolution
Proposed Midyear Budget Adjustments
2024-25
November 20, 2024
Fund Balance Impact
2023-24 Year-end Budget Adjustment
111 General Fund
Expenditures
Transfer Out to Airport Fund
To Transfer a portion of 2023-24 Expenditure Savings to the Airport Fund to cover 2023-24 Airport operating deficit, Airport Fund Balance deficit, and 6 months of 2024-25 Airport operating deficit pending implementation of revised operating structure (140,000) Transfer Out to Local Capital Fund
To transfer 2023-24 General Fund expenditure savings, in excess of amounts needed to meet the City Council's General Fund reserve policy, to the Local Capital Fund for one-time vehicle and capital replacements; to be allocated by City Council after receiving input from program departments (760,000)
Subtotal, Transfers Out (900,000)
2023-24 Department Expenditure Savings Adjustment to Fund Year-end Transfers 111-20-210 Police Department 297,500
111-20-216 Traffic Control 31,000
111-20-217 Animal Control 10,000
111-30 Planning, Engineering, & Building 106,000
111-40 Public Works 10,000
111-50-510 Library 26,000
111-50-520 Recreation 44,500
111-10 Administration 375,000
900,000
411 Local Capital Fund
Revenue Transfer In 760,000
522 Airport Fund
Revenue Transfer In 140,000
900,000
2024-25 Year-end Budget Adjustment
111 General Fund
Revenues
To adjust General Fund revenue budget for City Council policies implemented after budget adoption:
To remove Hearthstone CFD services charge per City Council action at time of annual levy
Police (160,982)
Admin (4,000)
To adjust Parking Fee revenue for change in downtown fee policy (245,000) (Assumes Fee resumption in January)
(409,982)
To update Revenue Projections for current trend
Sales Tax 50,000
Franchise Fees 10,000
Investment Income 50,000
Housing Property Tax In-Lieu 20,000
Ambulance 82,000
Traffic Control Grant 180,000
Other Police Fees and Charges 17,982
409,982
(0)
Continued
Exhibit 1 to Resolution, Continued
Proposed Midyear Budget Adjustments
2024-25
November 20, 2024
Fund Balance Impact
Continued
221 Library Grant
To adjust State Grant budget to actual Grant Award
Revenues State Grant (233)
Expenditures Operating Expenditures 233
222 Donations Fund
To increase budget for new Library Donations
Revenues Donations 2,000
Expenditures Operating Expenditures (2,000)
411 Local Capital Fund
2024-25 Expenditures (Paid from 2023-24 Year-end General Fund Transfer) To complete current capital projects
Police Parking Lot Improvements (Addition to ARPA Allocation) (75,000) Library Parking Lot Improvements (Addition to ARPA Allocation) (75,000) Recreation Parking Lot Improvements (Addition to ARPA Allocation) (35,000) (185,000)
New Capital/one-time expenditure requests
Police Jail Alarm (State Inspection) (35,000)
Traffic End of Lease/(4) Leased Vehicles Buy-out (6,000) Planning Replace Planning/Building Dept. Light Fixtures (2,500) Admin City Council Audio-Visual Equipment (TVs, Projector) (20,000) Admin HR Application Software - NeoGov (14,500)
(78,000)
(263,000)
602 Retiree Medical/OPEB
To apply a poriton of 2023-24 ISF surplus to pay down unfunded retiree medical debt Expenditures
Contribution to OPEB Trust (75,000)
(75,000)
Attachment A
ATTACHMENT A
2024-25 1st Quarter Budget Report
ELIC
CALEXICO City-wide Expenditures
Summary of Expenditures by Fund
2024-25 Budget YTD Actual
1st Q Update 10-3-24 % Used Notes
General Fund
111 General Fund - $ 5,131,800 22%
120 Measure H Sales Tax 1,033,210 23% Fire Apparatus Ordered Operating Grant Funds
221 Library Grants 80,078 (233) 79,845 3% Summer program late Grant adjustmer
222 Community Donations 2,000 49,576 5% Add'i Library Donations 224 New River Operations 0%
231 Gas Tax 13%
237 Road Maintenance Rehab 2%
241 Asset Seizure/Forfeiture
300,000
242 Prop 172/Public Safety Tax 25%
243 COPS State Grant Program 16%
245 HIDTA 47,000 0%
246 Stonegarden 50,000 0%
256 Cannabis/Applicant Reimburse 0%
:
258 National Opioid Settlement Fund
281 Solid Waste 2,814,544 2,814,544 243,701 9%
299 Operating Grants 355,085 355,085 42,805 12%
712฿ Business Imp District -
Housing Funds
802 Successor Housing 100,000 100,000 10,908 11%
840 Fed CDBG - Program Income 8,500 8,500 459 5%
841 Fed Home - Program Income 6,000 6,000 424 7%
842/3 Local Funds 61,500 61,500 65 0%
846 CalHome - Program Income 1,000 1,000 77 8%
Capital Project and Debt Service Funds
223 Art in Public Places 89,000 89,000 0%
:
233 LTA/Measure D 12,845,534 12,845,534 0%
234/6 Transportation Development 218,000 218,000 427 0% 255 FEMA/Disaster Recovery/ARPA 4,108,436 4,108,436 15% 402 Measure D Bond Proceeds 2,705,000 2,705,000 - 0%
411 Local Capital Projects 1,561,500 263,000 1,824,500 30% 412 Capital Grants 13,284,487 13,284,487 716 0%
430-6 Development Impact Fees 2,233,868 2,233,868 16%
452-64 Development Projects 2,027,683 2,027,683 0%
474-6 New River Projects 24,154,815 24,154,815 12%
310 Measure H Debt Service 1,002,000 13%
1002,000
Enterprise Funds
513 Water Operations 3,468,081 8,468,081 16%
514 Water Debt Service 851,017 851,017 1% Payments Nov, May 515 Water Development Fees - 10,161,500
516 Water Capital Program 10,161,500 0%
522 Airport Operations 405,750 405,750 25%
525 Airport Captial
544 Wastewater Operations 7,854,154 7,854,154 11%
545 Wastewater Debt Service 1,174,029 1,174,029 1% Payments Nov, May 546 Wastewater Impact Fees
547 Wastewater Capital 42757,500 42.767,500 0%
CFD/Special Districts
261 Bravo Victoria 885,000 885,000 9%
903 Hearthstone 862,402 862,402 1%
906 Gran Plaza 537,568 537,568 74 0%
Internal Service Funds
601/2 Active and Retire Medical 5,723,752 75,000 5,798,752 692,089 12% 603 Workers Compensation 1,564,000 1,564,000 571,878 37% Annual premiums paid 604 Unemployment Insurance 73,574 73,574 0%
605 General Liability Insurance 1,453,500 1,453,500 745,838 51% Annual premiums paid 607 Compensated Absence Reserve
601-7 Net Internal Charges (8,814,825) (75,000) (8,889,825) (2,009,805) 23% $ 174,696,213 $ 264,767 $ 174,960,980 $ 13,998,089 8%
Attachment B
ATTACHMENT B
2024-25 1st Quarter Budget Report
CALEXICO General Fund
Fund Balance Projection
2023-24 2024-25
Last Projection Budget Actual
2024-25 Budget Proposed Adjusted Preliminar Budget Current Proposed Ist Quarter 6/12/2024 Updates Projection 1-20-24 Variance Budget Updates Budget Annual Activity
Revenues Projected 6-12-24
Property Tax 5 7,056,000 $ 7,056,000 $ 6,734,388 $ (321,612) $ 7,263,890 $ $ 7,263,890 Sales Tax 5,270,000 5,270,000 5,301,127 31,127 5,470,000 50,000 5,520,000 Other General Revenues 2,956,220 2,956,220 3,232,784 276,564 3,113,198 80,000 3,193,198 Program Revenues 3,931,753 3,931,753 4,203,788 272,035 4,282,715 (130,000) 4,152,715 Measure H Transfer 1,122,000 1,122,000 1,122,044 44 2,815,000 2,815,000 20,335,973 - 20,335,973 20,594,131 258,158 22,944,804 (o) 22,944,804 Expenditures
Salaries and Benefits Current Budget
Gross salary and benefits 14,542,620 (581,000) 13,961,620 13,549,658 15,551,601 15,551,601 Vacancy Assumption (500,000) (500,000) (88,038) (500,000) (500,000) Measure H Reimbursement (1,250,000) (1,250,000) (1,250,000) (0) Grant/Other Reimbursements (545,604) (545,604) (671,994) 126,391 (629,503) (629,503) 12,247,016 (581,000) 11,666,016 11,627,664 38,353 14,422,098 14,422,098 Operating Costs
Operating Costs 4,674,423 (319,000) 4,355,423 4,210,877 144,546 5,022,975 5,022,975 Operating Costs - New River 100,000 100,000
General Liability Insurance 694,141 694,141 694,141 (0) 931,423 931,423 Contribution to CFD 2013 225,000 225,000 224,097 903 225,000 225,000 Cost Allocation (1,105,910) (1,105,910) (1,105,910) (1,213,458) (1,213,458) 4,487,654 (319,000) 4,168,654 4,023,206 145,449 5,065,940 5,065,940 Capital and Debt Service
Capital/One-time Fund Transfers 360,000 900,000 1,260,000 1,260,000 Debt Service - Leases 251,829 251,829 251,829 212,254 212,254 Employee Leave Obligation 25,000 25,000 25,000 25,000 25,000 CaPERS - Unfunded Liability 2,059,628 2,059,628 2,059,628 (0) 2,352,990 2,352,990 Retiree Medical - Benefit Payments 713,276 713,276 713,276 (0) 844,904 844,904 Retiree Medical - Amortize Liability 21,569 21,569 21,569 (0) 21,618 21,618 3,431,302 900,000 4,331,302 4,331,303 (1) 3,456,766 3,456,766 Total Expenditures 20,165,973 (0) 20,165,973 19,982,172 183,801 22,944,804 22,944,804 Net Annual Operating Results $ 170,000 $ 0 $ 170,000 $ 611,959 $ 441,959 (0) $ 10) $ (0) Fund Balance
Beginning Fund Balance $ 3,292,577 $ 3,292,577 $ 3,292,577 $ 3,462,577 $ 441,959 $ 3,904,536 Annual Operating Results 170,000 170,000 611,959 441,959 (0) Ending General Fund Balance 3,462,577 3,462,577 3,904,536 441,959 3,462,576 441,959 3,904,535 Measure H Fund
Combined General/Measure H Reserve $ 4,298,102 $ 4,298,102 33,945,101 $ 331,830 $ 4,276,932 % Annual General Fund Expenditures
Days of General Fund Operations
City Council Reserve Policy (Annual Budget Resolution): 68 Days Attachment C
ATTACHMENT C
2024-25 1st Quarter Budget Report
CALEXICO General Fund
Revenues
2022-23 2023-24 2024-25
Last Profection Actual
2024-25 Budget Preliminary Current reposed Ist Q % vS
Actual 6/12/2024 Variance 11-20-24 Budget Sedate Budget PY General Revenues
Property Tax
Property tax $ 2,310,064 $ 2,390,000 $ 54,686 $ 2,444,686 $ 2,437,800 $ $ 2,437,800 0% Property Tax in lieu of MVLF 3,420,501 3,561,000 330 3,561,330 3,632,220 3,632,220 2% Residual Tax Increment 821,995 1,105,000 (376,628) 728,372 193,870 1,193,870 64% 6,552,559 7,056,000 (321,612) 6,734,388 1,263,890 7,263,890 8% Sales Tax
4,983,361 5,270,000 31,127 5,301,127 5,470,000 50,000 5,520,000 4% Business License
Business License 883,612 799,000 25,237 824,237 850,380 850,380 3% Cannabis 170,956 178,500 (22,764) 155,736 200,000 200,000 28% 1,054,568 977,500 2,473 979,973 1,050,380 1,050,380 7%
Franchise Fees
PGE/Cable/Other 222,929 205,800 10,656 216,455 219,916 2% Solid Waste 518,604 543,000 1,506 544,507 553,860 2%
741,532 748,800 12,162 760,962 773,776 2%
Other Taxes
Transient Tax 582,508 550,000 565,000 6%
RI Prop Trns Tx 44,083 15,800 25,000 -13%
Hsg Ath In Lieu 84,401 83,200 104,864 1%
710,992 649,000 694,864 5%
Money and Property
Investment Earnings 40,935 18,000 237,895 100,000 -61%
Rents And Concessions 243,233 246,000 (7,911) 250,920 5% Water/Wastewater Leases 266,913 274,920 280,418 2%
551,081 538,920 229,984 631,338 -18%
Other Miscellaneous Revenue
State VLF 39,693 42,000 5,833 4,840 42,840 -10%
Misc Income 20,477 10,774
Sale of Assets
60,170 42,000 16,606 58,606 42,840 42,840 -27%
Subtotal, General Revenues 14,654,263 15,282,220 (13,921) 15,268,299 15,847,089 130,000 15,977,089 5% Program Revenues :
Police
Vehicle Code Fines 15,533 10,000 10,000
Alarm Permits 750 500 450 500
SRO Program 89,000 123,500
Special Service /Misc Revenue 36,795 29,500 29,500
Towing Fees 30,812 40,000 40,000
Livescan 35,062 33,000 33,000
POST 7,071 7,000 7,000
Federal Grant/Bulletproof Vest 1108g
Assessment District 2005-01 141,617 153,893 1 160,982
Prkg Mtrs/Lots 272,916 275,000 475,000 230,000 -21%
Traffic Control Grant 150,000 150,000 150,000 330,000 120% Parking Citations 200,966 158,000 183,000 183,000 10%
Mise Fees/Services 637 6,000 6,000 482 6,482 -7%
Animal Licenses/Control 5,884 6,140 6,140 6,140 50%
898,043 958,033 1,224,622 1,016,622 2%
Continue
ATTACHMENT C
1st Quarter Budget Report
CALEXICO General Fund
Revenues
2022-23 2023-24 2024-25
Last Projection Actual
2024-25 Budget Preliminary Current Proposed 1st Q % VS
Continued Actual 6/12/2024 Variance 11-20-24 Budget Updates Budget PY Fire
Ambulance Fees 911,463 1,380,000 156,048 1,536,048 1,450,000 82,000 1,532,000 0% Fire Prevention 287,392 323,000 17,690 340,690 329,460 329,460 -3% Fire Late and Other Fees 14,854 9,200 4,062 13,262 9,384 9,384 -29% 1,213,710 1,712,200 177,800 1,890,000 1,788,844 82,000 1,870,844 -1% Planning & Building
Building
Building permits 393,390 200,000 11,447 211,447 200,000 -5% Mechanical permits 35,499 27,000 43 27,043 27,000 0%
Plumbing permits 19,508 16,000 (3,152) 12,848 16,000 25% Electrical permits 83,818 94,000 (4,757) 89,243 94,000 5% Other permits 10,160 14,750 (11,150) 3,600 14,750 310%
Plan Check Fees 152,740 310,000 (4,125) 305,875 310,000 1% Code Enforcement 2,398 3,000 (1,280) 1,720 3,000 74%
Books, Maps and Publications 1,620 250 (34) 216 250 250 16% Engineering
Grading permits
Encroachment Permits 58,916 65,000 44,772 109,772 65,000 65,000 -41% Plan Check Fees-Engineering 41,829
Engineering/Inspection Fees 44,454 10,000 500 10,500 10,000 10,000 -5% Books, Maps and Publications 50
Planning
Plan Check Fees 74,453 84,000 (20,439) 63,561 84,000 84,000 32% Inspection Fees 62,504
Other 11,802 894 894
993,141 824,000 12,720 836,720 824,000 824,000 -2%
Public Works -
State Highway Maintenance 39,050 39,000 50 39,050 39,000 39,000 0% Fees 1,693 2,400 5,304 7,704 2,448 2,448
40,743 41,400 5,354 46,754 41,448 41,448 -11%
Parks, Recreation, and Library
Recreation program fees 65,332 57,500 14,851 72,351 57,500 57,500 -21% Library fines and penalties 3,041 4,440 (143) 4,297 4,440 4,440 3% Community Center activities 38,305 30,700 740 31,440 25,700 : 25,700 -18% Parks activities and events 7,559 2,900 18 2,918 2,500 2,500 -14% Summer swim program 10,384 10,384
Leases 13,200 13,200 13,200 13,200 13,200 0%
CDCAC 5,391 7,500 4,287 11,787 15,750 15,750
132,828 116,240 30,135 146,375 119,090 119,090 -19%
Administration/Other - - -
Successor Agency Admin Fee 198,346 235,000 6,466 241,466 240,000 240,000 -1% Special District Admin Fee 39,180 44,880 (1,125) 43,755 44,711 (4,000) 40,711 -7% Other 70 82 82
Subtotal, Program Revenues 3,516,061 3,931,753 272,035 4,203,788 4,282,715 (130,000) 4,152,715 -1% Interfund Transfers
Measure H 1,100,000 1,122,000 44 1,122,044 2,815,000 2,815,000 151% 1,100,000 1,122,000 44 1,122,044 2,815,000 2,815,000 151% Total General Fund Revenues $ 19,270,325 $ 20,335,973 $ 258,158 $ 20,594,131 $ 22,944,804 $ (0) $ 22,944,804 11% % Increase vs Prior Year 5% 7% 11%
Attachment D
ATTACHMENT D
2024-25 1st Quarter Budget Report
CALEXICO General Fund
Expenditure Summary
2023-24 2024-25
Actual
Budget Budget Ist Quarter VTD Actual
Preliminary
Current Updates Adjusted 11-20-24 Variance Budget 10/3/2024 % Notes General Fund in Total
Salaries and Benefits
Salary and Benefits $ 14,542,620 $ (581,000) $13,961,620 $ 13,549,658 $ 15,551,601$3,818,360 Vacancy Assumption (500,000) (500,000) (88,038)] (500,000) 25% Reimbursement - Measure H (1,250,000) (1,250,000) (1,250,000) (0) Replaced with Revenue
Transfer
Reimbursement - Other Funds (545,604) (545,604) (671,994) 126,391 (629,503) (75,000) 12% 12,247,016 (581,000) 11,666,016 11,627,664 38,353 14,422,098 3,743,360 | 26% Operating Costs 63%
Materials/Supplies 1,041,332 (34,000) 1,007,332 965,089 42,243 1,200,512 158,107 13% Repairs/Maintenance 345,095 (89,500) 255,595 243,564 12,031 482,946 49,026 10% Contracts/Professional Services 2,909,415 (158,600) 2,750,815 2,709,186 41,629 2,886,902 394,748 14% General Liability Insurance 694,141 694,141 694,141 (0) 931,423 232,856 25% Administration/Office Costs 378,581 (36,900) 341,681 293,038 48,643 452,615 45,939 10% Contracts/Contribution to New River
Operating Agreement 100,000 0%
Contribution to CFD 2013-1 225,000 : 225,000 224,097 903 225,000 0% Cost Allocation (1,105,910) (1,105,910) (1,105,910) 0 (1,213,458) (303,364) 25% 4,487,654 (319,000) 4,168,654 4,023,206 145,449 5,065,940 577,311 11% Capital and Debt Service 22%
Capital/One-Time Items/Transfers 360,000 900,000 1,260,000 1,260,000 Debt Service/Leases 251,829 251,829 251,829 212,254 0%
Employee Leave Obligation 25,000 25,000 25,000 25,000 6,250 25% ....
Pension - Unfunded Liability 2,059,628 2,059,628 2,059,628 (0) 2,352,990 588,247 25% Retiree Medical - Benefit Payments 713,276 713,276 713,276 (0) 844,904 211,226 25% Retiree Medical - Amortize Liability 21,569 21,569 21,569 (0) 21,618 5,405 25% 3,431,302 900,000 4,331,302 4,331,303 (1) 3,456,766 811,128 23% 15%
$ 20,165,973 $ $ 20,165,973 $ 19,982,172 $183,801 $ 22,944,804 $5,131,800 22% (0)
Summary by Department
Police
Salaries and Benefits 5,105,296 (72,000) 5,033,296 4,900,956 132,339 5,445,922 1,401,480 26% Vacancy Assumption
Reimbursement - Measure H (850,000) (850,000) (850,000) (0) Reimbursement - Grant Funds (421,000) (421,000) (543,931) 122,931 (447,000) (75,000) 17% Reimbursement - Dispatch (50% Fire) (395,773) (395,773) (259,867) (135,906) (409,105) (58,251) 14% Pension - Unfunded Liability 806,551 806,551 806,551 (0) 949,761 237,440 25% Materials/Supplies 205,144 205,144 180,855 24,288 214,474 34,108 16% Repairs/Maintenance 153,002 (82,000) 71,002 68,571 2,432 160,652 11,1527% Contracts/Professional Services 499,839 (104,500) 395,339 388,959 6,380 522,030 41,604 8% General Liability Insurance 126,335 126,335 126,335 (0) 148,777 37,194 25% Administration/Office Costs 116,448 (39,000) 77,448 73,242 4,206 122,270 21,075 17% Debt Service - Equipment Leases 201,712 201,712 201,712 212,254 0% 5,547,554 (297,500) 5,250,054 5,093,385 156,669 6.920,035 1,650,803 24% Continued
City of Calexico
1st Quarter Budget Report
General Fund
Expenditure Summary
2023-24 2024-25
Actual
Continued Budget (Preliminary at Budget 1st Quarter TD Actual % of Current Updates Adjusted 11-20-24) Variance Budget 10/3/2024 et Notes Traffic Control/Parking
Salaries and Benefits 312,396 311,822 574 398,042 87,381 22% Pension - Unfunded Liability 27,633 27,633 (0) 37,135 9,284 25% Materials/Supplies 55,470 54,068 1,402 68,914 11,418 17% Repairs/Maintenance 8,241 7,827 415 20,867 1,414 7%
Contracts/Professional Services 291,754 291,486 268 332,578 61,583 19% General Liability Insurance 9,718 9,718 12,857 3,214 25% Administration/Office Costs 4,996 4,786 210 21,019 846 4% Debt Service - Vehicle Leases 50,117 50,117
760,325 757,457 2,869 891,412 175,140 20%
Animal Control
Salaries and Benefits 184,620 (10,000) 174,620 174,055 564 185,347 53,565 29% Pension - Unfunded Liability 18,422 18,422 18,422 21,220 5,305 25% Materials/Supplies 8,124 8,124 6,881 1,243 15,678 3,067 20% Repairs/Maintenance 1,800 1,800 1,800 10,697 0%
Contracts/Professional Services 26,400 26,400 26,329 71 11,354 12,280 108% General Liability Insurance 6,579 6,579 6,579 (0) 7,347 1,837 25% Administration/Office Costs 1,784 1,784 634 1,150 1,874 104 6% 247,729 (10,000) 237,729 234,700 3,029 253,516 76,158 30% Fire
Salaries and Benefits 4,407,250 4,407,250 4,644,182 (236,932) 4,561,614 1,234,845 27% Reimbursement - Measure H (400,000) (400,000) (400,000) (0) Reimbursement - Grant Funds (150,000) (150,000) (149,421) (579) (150,000) 0% Reimbursement - Dispatch (50%) 395,773 395,773 259,867 135,906 409,105 58,251 14% Pension - Unfunded Liability 722,436 722,436 722,436 817,137 204,284 25% Materials/Supplies 271,892 271,892 271,398 494฿ 266,944 32,627 12% Repairs/Maintenance 51,900 51,900 50,141 1,759 63,945 9,918 16% Contracts/Professional Services 329,862 329,862 297,447 32,414 347,568 35,302 10% General Liability Insurance 90,702 90,702 90,702 (0) 102,858 25,714 25% Administration/Office Costs 33,278 33,278 15,835 17,443 33,729 2,448 7% 5,753,093 5,753,093 5,802,588 (49,495) 6.452,899 1,603,389 25% Planning, Engineering, Building
Salaries and Benefits 983,367 134,052
Vacancy Assumption (265,000) 1,689 16%
Pension - Unfunded Liability 82,898 (0) 23,872 25%
Materials/Supplies 43,944 5,151 9%
Repairs/Maintenance 10,770 1,192 8%
Contracts/Professional Services 139,751 349 21,127 24%
General Liability Insurance 29,154 8,265 25%
Administration/Office Costs 19,535 38,535 1,742 4%
1,044,420 938,420 195,402 17%
Public Works
Salaries and Benefits 887,252 887,252 730,188 1,010,460 184,585 Vacancy Assumption (155,000) (155,000) 2,063 (175,000) 22% Reimbursement - Grant Funds 28,827 28,827 27,535 1,292 (32,503) 0% Pension - Unfunded Liability 126,281 126,281 126,282 (o) 117,133 29,283 25% Materials/Supplies 225,995 225,995 225,974 21 318,490 21,522 7% Repairs/Maintenance 42,394 42,394 40,702 1,692 118,200 6,472 5% Contracts/Professional Services 100,006 (10,000) 90,006 89,315 691 133,853 18,381 14% New River Operating Agreement - 100,000 - 0%
General Liability Insurance 75,185 75,185 75,185 85,262 21,315 25% Administration/Office Costs 40,459 40,459 36,955 3,504 47,952 5,441 11% 1,371,399 120001 1,361,399 1,352,136 9,263 1,723,848 287,000 17% Continued
City of Calexico
1st Quarter Budget Report
General Fund
Expenditure Summary
2023-24 2024-25
Actual
Continued Budget (Preliminary at Budget 1st Quarter YTD Actual % of Current Updates Adjusted 11-20-24) Variance Budget 10/3/2024 et Notes Library
Salaries and Benefits 355,818 355,818 305,075 385,234 95,835 Vacancy Assumption (45,000) : (45,000) 5,743 25%
10,610 25%
Pension - Unfunded Liability 36,844 36,844 36,844 0 42,440 Materials/Supplies 70,228 (8,000) 62,228 62,178 50 78,914 22,366 28% Repairs/Maintenance 12,277 12,277 11,533 744 13,941 4,316 31% Contracts/Professional Services 95,567 (11,100) 84,467 83,806 661 100,345 43,593 43% General Liability Insurance 12,957 12,957 12,957 14,694 3,674 25% Administration/Office Costs 20,919 (6,900) 14,019 13,717 302 21,965 1,333 6% 559,610 (26,000) 533,610 526,109 7,500 657,533 181,726 28% Recreation
Salaries and Benefits 461,134 461,134 420,767 476,841 115,849 Vacancy Assumption (35,000) (35,000) 5,366 24%
Pension - Unfunded Liability 41,449 41,449 41,449 47,745 11,936 25% Materials/Supplies 83,500 (26,000) 57,500 56,368 1,132 95,237 16,211 17% Repairs/Maintenance 21,300 (3,000) 18,300 16,155 2,144 25,154 2,385 9% Contracts/Professional Services 71,549 (15,500) 56,049 55,456 593 157,315 9,549 6% General Liability Insurance 14,577 14,577 14,577 0 16,531 4,133 25% Administration/Office Costs 7,798 7,798 7,793 5 8,358 453 5% 666,305 (44,500) 621,805 612,565 9,240 827,181 160,516 19% 0 Housing
Administration, Finance, Non-Dept
Salaries and Benefits 1,826,488 (375,000) 1,451,488 1,450,933 2,041,433 510,769 Vacancy Assumption 555 (100,000) 26%
Reimbursement - Other Funds (3,430) (3,430) (6,178) 2,748 Employee Leave Obligations 25,000 25,000 25,000 25,000 6,250 25% Pension - Unfunded Liability 197,113 197,113 197,114 (0) 224,930 56,233 25% Retiree Medical - Benefits 713,276 713,276 713,276 (0) 844,904 211,226 25% Retiree Medical - Unfunded 21,569 21,569 21,569 (0) 21,618 5,405 25% Materials/Supplies 77,036 77,036 66,392 85,442 11,637 14% Repairs/Maintenance 39,910 39,910 39,683 53,981 12,177 23% Contracts/Professional Services 1,356,187 1,356,187 1,355,986 1,194,971 151,329 13% General Liability Insurance 328,934 328,934 328,934 510,036 127,509 25% Administration/Office Costs 123,364 : 123,364 122,930 155,813 12,497 8% Contribution to CFD 2013-1 225,000 225,000 224,097 225,000 0% Transter Out to Capta Fund 20000 140,000 140,000
360,000 1,120,000 1,120,000
Cost Allocation (1,105,910) (1,105,910) (1,105,910) (1,213,458) (303,364) 25% 4,184,538 525,000 4,709,538 4,693,827 15,711 4,069,670 801,666 20% Total General Fund Expenditures $20,165,973 $ (0) $20,165,973 $ 19,982,172 $183,801 $ 22,944,804 $5,131,800 22% Attachment E
ATTACHMENT E
2024-25 1st Quarter Budget Report
CALERICO Measure H
Fund #120
Purpose of Fund
Measure His a local sales and use tax approved by the voters in June 2010, effective October 1, 2010. The sales tax add-on (transactions and use tax) is a general-purpose tax of.5% applicable on sales within the City of Calexico and sales outside of the City under certain applicable criteria. The passage of the tax establishes a Measure H Oversight Advisory Committee to make recommendations on the use of the funds to the City Council.
Measure H Revenues pay for annual debt service on Measure H bonds issued in 2011 to fund capital projects, including fire station improvements, park improvements, and swimming pool. The Measure H committee has also in the past approved an annual allocation for Police and Fire personnel. During periods of fiscal distress, beginning in 2015 through 2021, the City General Fund drew remaining Measure H balances to sustain current operations and to rebuild its fund balance reserve. Beginning in 2022-23, a new Measure H allocation for Recreation programming was added, and the annual General Fund transfer was limited to 2% annual growth. An annual residual is now accumulating in the fund to rebuild an Emergency Reserve. 2024-25 Budget Highlights
1. Existing program support for Police, Fire, and Recreation continues. The Recreation program support is increased to provide new dedicated funding for the summer swim program.
2. The annual General Fund transfer has been replaced with a list of specific programs to be supported with Measure H revenues. The 2023-24 General Fund transfer of $1.1 million has been increased to $1.4 million in 2024-25 to address increasing General Fund operating costs. This support does not provide new services, but instead sustains the increasing cost of current services.
3. Capital funding is provided to address the City's significant backlong in equipment replacements. The primary expenditue is $330,000 towards a replacement fire engine, to be combined with ARPA funding, for a combined cost of $1.1 million. The initial year of 2024-25 capital funding is larger than successive years to draw the surplus revenues earned in 2023-24.
4. The proposed Fund Balance reserve policy is updated to target a $2 million reserve at the ending of the projection period in 2030. The reserve is expected to increase by $1 million in 2030 with the retirement of the Measure H bonds and the end of debt service. 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 Projection Actual Projection Projection Projection Projection Projection (Sunset) Beginning Fund Balance $ 228,569 $ 228,569 725,396 $ 372,396 $ 376,046 $ 445,037 $ 581,181 786,340 Revenues
Measure H Sales Tax 4,015,000 3,898,163 4,050,000 4,151,250 4,255,031 4,361,407 4,470,442 4,582,203 12% 9% 4% 2.5% 2.5% 2.5% 2.5% 2.5%
Investment Income 1,445
Expenditures
Paid from Trustee
Transfer to Debt Fund Bond Reserve
For Measure H Bond 1,001,000 1,000,140 1,002,000 1,002,000 1,002,000 1,002,000 1,002,000 Existing Support
Police Salaries 850,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 Fire Salaries 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 Recreation Programs 35,000 30,596 35,000 35,700 36,593 37,507 38,445 39,406 Recreation - Summer Swim 35,000 70,000 71,750 73,544 75,382 77,267 General Fund Transfer 1,122,044 1,122,044
2,407,044 2,402,640 1,320,000 1,355,700 1,358,343 1,361,051 1,363,827 1,366,673 Proposed Support
Police Salaries 600,000 612,000 624,240 636,725 649,459 662,448 Fire Salaries 600,000 612,000 624,240 636,725 649,459 662,448 Recreation Programs 295,000 300,900 306,918 313,056 319,317 325,704 1,495,000 1,524,900 1,555,398 1,586,506 1,618,236 1,650,601 2,407,044 2,402,640 2,815,000 2,880,600 2,913,741 2,947,557 2,982,063 3,017,274 Capital/Equipment
Police/Patrol Vehicle 86,000
Fire/Compact Truck 80,000
Fire Apparatus - $1.1 million w/ARPA ....
330,000
Fire/Heart Saver Alert (Station 2) 60,000
Sport Lights/D. Gutierrez Field 30,000
Future 265,000 270,300 275,706 281,220 286,845
586,000 265,000 270,300 275,706 281,220 286,845
3,408,044 3,402,780 4,403,000 4,147,600 4,186,041 4,225,263 4,265,284 3,304,118 Net Annual Activity
Ending Fund Balance 1 60 26 3 0300 3 000 0300 3 430 10 1 2000 32205 2,064,425 Attachment F
City of Calexico ATTACHMENT F
ARPA Allocations, Spending, and Available Balances 2024-25 1st Quarter Budget Report Allocations Expenditures Encumb Available
Cumulative
Adjusted Expenditures
Balance 11/08/2024 11-08-24
Police/Fire Vehicle Replacements
255-91-907-56000-000 Public Safety Vehicles
255-91-907-56000-001 Fire Rescue Ambulance 374,000 374.000 255-91-907-56000-002 Fire Utility Vehicles 200,000 00,000 255-91-907-56000-003 Ford Explorer Patrol Vehicles 16,038 29,96 255-91-907-56000-004 140000
Pickup Truck Patrol Vehicles
255-91-907-56000-005 Fire Ambulance Repair 203,528 126,954 70,573 255-91-907-56000-006 Police Equipment 63,704 251 63,453 255-91-907-56000-007 Police Gear 39,825 10,167 29,658
255-91-907-56000-008 Firearms/Ammunition 42,902 39,640 3,262 255-91-907-56000-009 Firearms Training Program/Equip 39,993 14,898 25.095 255-91-907-56000-010 Police - 30 Computers 30,000 30,000 255-91-907-56000-011 3,307
Dispatch Chairs 8,000 4,693
255-91-907-56000-012 First Alert System Fire St #1 26.472 26,472 Sub-Total 1.174.424 046912 527.782
Employee Essential Workers
255-91 Employee Payments 1.028,834 1.028,834
Sub-Total 1.028,834 :
1.028.834
Downtown Rehabilitation
255-91-908-56000-000 Downtown Rehabilitation 76,354 70,354 255-91-908-56000-001 Pressure Washer 15,130 15,130
255-91-908-56000-002 Local Assessment Center 44,730 44,730 255-91-908-56000-003 Elec Upgrades for Veh Charging 38,000 34,005 3,995 255-91-908-56000-004 Downtown Light Fixing 35,000 21,401 13,599 255-91-908-56000-005 Christmas Tree 3,500 3,500
255-91-908-56000-012 Downtown Cooling Center
Sub-Total 212.713 118,766 93,948
Essential Worker Relief Program
255-91-909-56000-000 Essential Worker Relief Program 462,387 462,387 Sub-Total 462,387 462,387
Outreach Specialist
Sub-Total
Emergency Response/Ambulance
255-91-911-56000-000 Initial Allocation
255-91-911-56000-001 ER Res/Pub Safe-Police Veh Con 210,000 210,000 :
255-91-911-56000-002 ER Res/Pub Safe-Fire Hose 9,000 6,705 2,295 255-91-911-56000-003 ER Res/Pub Safe-Narcotics Prog 5,952 5,952 255-91-911-56000-004 Fire Apparatus 770,000 770,000
Sub-Total 994,952 986,705 B2AT
Public Facilities/IT Upgrades
255-91-912-56000-000 Public Facilities/IT upgrades
Sub-Total
City Broadband Infrastructure
255-91-913-56000-000 City Broadband Infrastructure
Sub-Total
Emergency Park Infrastructure
255-91-914-56000-000 Emergency Park Infrastructure 170,575 6,719 163,856 255-91-914-56000-001 Emergency Park Infrast-Parks 272,000 69,391 202,609 255-91-914-56000-002 Emergency Prk Infrast-Baseball 45,000 37,443 7,557 255-91-914-56000-003 Emergency Park Infrast-Cordova -
255-91-914-56000-004 Emergency Park Infrast- Nosotros Park 500,000 498,148 255-91-914-56000-005 Border Friendship park 2,073 2,073 255-91-914-56000-006 Rodriguez Baseball Field 150,000 150,000 255-91-914-56000-007 Soccer Posts 20,000 18,241 1,759
255-91-914-56000-008 Ceramic oven
Sub-Total 1.159,648 133,646 1,026.002
Drainage Basin Valves/Construction
Sub-Total 195,000 34,850 160,150
Continued
City of Calexico ATTACHMENT F
ARPA Allocations, Spending, and Available Balances 2024-25 1st Quarter Budget Report Allocations Expenditures Encumb Available
Cumulative
Adjusted Expenditures
Balance 11/08/2024 11-08-24
Continued
Facilities Projects
255-90-916-56000-000 90-916 May 2022 Fire Station #1 200,000 200,000 255-91-923-56000-000 Unassigned :
255-91-923-56000-001 Fire Station 2/Mold Mitigation :
255-91-923-56000-002 E.C.M Library, restrooms, roof 21,618 255-91-923-56000-003 Police Cnf Room&Disp/Roof Repa 90,000 255-91-923-56000-004 Community Senior Hal/Roof Rep 344
255-91-923-56000-005 Fire Station 1/Roof Repair 350
255-91-923-56000-006 Water Distr Breakroom/Roof Rep 350 255-91-923-56000-007 Cix International Airport/Roof 350 255-91-923-56000-008 City Hall/Council Chamber/Roof 75,000 255-91-923-56000-009 City Hall/Carpet Replacement 6,273 255-91-923-56000-010 Carnegie Tech Center/3 AC unit 28
255-91-923-56000-011 Senior Hall Air Conditioning
255-91-923-56000-012 Restrooms/Various Water Heater 638 9,362 255-91-923-56000-013 827 E.7th St/United Fam/Roof R : 344 255-91-923-56000-014 827 E.7th St/United Fam/New AC 10,056 255-91-923-56000-015 Community Center Lighting 3,018
255-91-923-56000-016 Fire Radios
71,462
255-91-923-56000-017 Laptop, C.C. Chamber projector
255-91-923-56000-018 Temp Police/Traffic SubStatio 50,000 255-91-923-56000-019 Police Dept. Parking Lot Pavement 120,000 255-91-923-56000-020 Library Parking Lot Pavement 120,000 255-91-923-56000-021 Community Center Parking Lot Pavement 255-91-923-56000-022 Police and Fire Dept. Server Assesment 25,000 255-91-926-56000-000 Renovation to Calexico Fire Station No. 2 247,594 46,655 343,822 255-91-923-56000-024 Community Center Air Condition 9,366 5,966 255-91-923-56000-025 Community Center Termites 4,862 38 Sub-Total 2.051.773 51.517 953,369
Planning/Building Contracts
255-91-924-56000-001 Development Fee Study 324 324
255-91-924-56000-002 Update Housing Element
255-91-924-56000-003 Operations/Process Update
Sub-Total 324 324
City Equipment/One-Time Items
255-91-927-56000-008 Traffic Cirl - Computers 3,090 3,090 :
255-91-927-56000-009 Traffic Ctri - Laptops 10,000 5,524 255-91-927-56000-010 Traffic Ctri - Equipment 12,175 11,170 255-91-927-56000-011 Animal Control - Truck 80,000 19,103 3,231 255-91-927-56000-012 Fire Breathing Apparatus + Turn Outs 395,000 17,558 255-91-927-56000-013 Planning - Consultant 154,676
255-91-927-56000-014 Engineering -Computer/Supplies 5,500 5,500 255-91-927-56000-015 Public Works - Fleet - Vehicles/Equipment 65,000 65,000 255-91-927-56000-016 Public Works - Parks - Lawn Mowers 30,000 8,221 255-91-927-56000-017 Facilities - Chamber of Commerce 5,000 5,000 255-91-927-56000-018 Facilities - United Families 25,000 : 25,000 255-91-927-56000-019 Facilities - City Hall 140,000 127,939 255-91-927-56000-020 Library Books 5,000 43
255-91-927-56000-021 Recreation - Community Ctr 57,429 57,429 • 255-91-927-56000-022 Recreation - Computer Replace 10,000 68 255-91-927-56000-023 Recreation - Community Ctr 45,310 45,310 255-91-927-56000-024 Recreation - Arts Center Stage
255-91-927-56000-025 City Clerk - Agenda Manager Software 10,000 255-91-927-56000-026 City Clerk - Public Request Software 6,000 255-91-927-56000-027 CTC Computers 9,180
255-91-927-56000-028 CTC Drinking Fountain 5,900 1.517
255-91-927-56000-029 CTC Fire Alarm 1,220 1,220
Sub-Total 1,075,480 67.542 19,103 3B2,835
Summer Swim Program (22,23,24)
255-50-520-53029-602 Recreational Programs 17,185 17,184 1 255-50-520-53029-608 Recreational Programs-Tree L 9,815 3,359 1,039 4,617 255-50-520-55025-000 Summ Swim Other Operating Cnts 139,065 66.024 73,041 Sub-Total ( 166,065 86,567 1,839 77.658
Total 9,526,487 6,223,712 72,459 3.230,315
65% 1% 34%
Attachment G
ATTACHMENT G
2024-25 1st Quarter Budget Report
Public Works
CALEXICO
Water Operations
Fund #513
Purpose of Fund
The Water Fund provides domestic potable water service to 8,000 residential and commercial customers. Bonds were issued in 2020 that include a covenant to set user rates to provide revenues, net of operating expenses, of 125% of annual debt service. Surplus operating revenues are transferred to the CIP fund to provide for ongoing capital requirements. A rate study has been prepared and is under City Council consideration to update customer service fees for the next 5 years to maintain bond covenant compliance and to provide for the 5- year capital program.
2022-23 2023-24 2024-25 Projection
With Current 5 mos New
Actual Actual Rates Rates Notes
Beginning Fund Balance $ 3,000,000 $ 3,000,000 $ 2,962,519 $ 2,962,519 Annual Activity
Revenues
Customer Service Fees 7,607,184 7,798,631 7,800,000 7,800,000 Pending - New Billing Rates 314,583 5 Months
Other fees/charges 420,511 359,062 325,000 325,000
Investment Income 102,910 112,259 50,000 50,000
8,130,605 8,269,952 8,175,000 8,489,583
Expenditures
Salaries and Benefits 2,842,521 2,924,633 4,086,190 1,086,190 Vacancies
Materials/Supplies 1,073,150 1,289,591 1,191,900 1,191,900 Repairs/Maintenance 89,030 106,987 194,800 194,800
Contracts/Professional Services 358,650 381,131 542,000 542,000 General Liability Insurance 241,986 231,865 278,594 278,594 Administration/Office Costs 115,042 96,144 188,200 188,200 City-wide Cost Allocation 643,906 660,857 698,853 698,853 Land Lease 189,096 194,769 194,769 194,769
Transfer - Debt Service/Vehicles 48,514 39,062 26,167 26,167 Subtotal, Operating Budget 5,601,897 5,925,038 7,401,473 7,401,473 % Increase 8% 6% 8% 8%
Transfer - Debt Service/Bonds 824,425 822,047 824,850 824,850 Transfer - Capital Fund 660,524 1,560,348 (789,541) (474,958) Transfer - Internal Service Fund 1,043,760
8,130,605 8,307,433 7,436,782 7,751,366
Net Annual Activity (37,481) 738,218 738,218
Ending Fund Balance $ 3,000,000 3 2,962,519 $ 3,700,737 $ 3,700,737 Operating Reserve 50% 50% 50% Operating Exp
Balance Sheet Debt Service Coverage
Cash 380,425.74 -239,196.88 8,175,000 8,489,583 Revenues Customer Accounts Receivable, net 3,016,156.31 3,586,818.05 (7,401,173) (7,101,473) Operating Expenditures Current Payable -163,610.45 -145,822.27 773,527 1,088,110 Net Customer Deposits -232,971.60 -239,279.90 824,850 824,850 Debt Service Transfer Available Fund Balance > 3,000,0000 2,962,519 94% 132% Bond Requirement: 125% Attachment H
ATTACHMENT H
2024-25 1st Quarter Budget Report
HEIR Public Works Department
CALEXICO Wastewater Operations
Funds #544
Purpose of Fund
The Wastewater Fund provides service to 8,000 residential and commercial customers. Bonds were issued in 2020 that include a covenant proposed fees anticipate additional long-term financing for the plant expansion. 2022-23 2023-24 2024-25
With Current 5 mos New
Actual Actual Rates Rates Notes
Beginning Fund Balance $ 3,000,000 $ 3,000,000 $ 2,022,284 $ 2,022,284 Annual Activity
Revenues
Customer Service Fees 6,169,760 6,424,489 6,300,000 6,300,000 Pending - New Billing Rates 1,000,000 5 Months
Other Fees 9,048 2,217
Investment Income 187,762 87,413 50,000 50,000
6,366,570 6,514,119 6,350,000 7,50,000
Expenditures
Salaries and Benefits 1,905,785 1,887,041 2,696,889 2,696,889 Vacancies
Materials/Supplies 791,403 938,219 972,140 972,140
Repairs/Maintenance 169,700 248,786 310,700 310,700
Contracts/Professional Services 268,863 132,299 352,900 352,900 General Liability Insurance 108,094 134,483 134,483
Administration/Office Costs 195,552 182,856 137,400 137,400 City-wide Cost Allocation 410,800 445,053 514,605 514,605 Land Lease 77,817 80,151 80,151 80,151
Transfer/Debt Fund - Leases 28,146 22,069 23,829 23,829 Subtotal, Operating Budget 3,848,066 4,044,568 5,223,097 5,223,097 % Increase 7% 5% 15% 15%
Transfers - Debt Service/Bonds 1,149,975 1,152,597 1,150,200 1,150,200 Transfers - Placeholder/Potential Bonds From Rate Study Transfer/Capital Fund 1,368,529 2,294,670 (612,562) 387,438 7,491,835 5,760,735 6,760,735
Net Annual Activity (977,716) 589,265 589,265
Ending Fund Balance $ 3,000,000 $ 2,022,284 $ 2,611,549 $ 2,611,549 Operating Reserve 50% 50% 50% 50% Operating Budget
Balance Sheet Debt Service Coverage Ratio
Cash $ 3,113,049 $ 2,170,539 6,350,000 7,350,000 Revenues Current Receivables/Prepaid 780 (5,223,097) (5,223,097) Operating Expenditures Current Payables (148,255) 1,126,903 2,126,903 Net
Available Fund Balance = 203001 = 2022 $ 2,022,284 1,150,200 1,150,200 Debt Service 98% 185% Bond Requirement: 125%