RESOLUTION NO. ________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA MAKING VARIOUS AMENDMENTS TO THE
FISCAL YEAR 20 23-24 BUDGET TO ADJUST FOR
VARIANCES AND APPROPRIATING FUNDS THEREFOR
WHEREAS, the City Charter states that at any meeting after the adoption of the budget, the City Council may amend or supplement the budget by a motion adopted by the affirmative votes of at least four members; and
WHEREAS, staff has completed the budget review for the quarter ending September 30, 2023 and is recommending a number of budget amendments in the General Fund and various other funds to align the budget with anticipated year-end actuals where the actuals are expected to exceed the budget; and
WHEREAS, staff is recommendi ng increasing the revenue budget by $1,759,726 in and expense appropriations by $1,759,726 to various departments in the General Fund, resulting in no net fiscal impact to the General Fund; and
WHEREAS, the American Rescue Plant Act 2021 Fund, Federal Grants Fund, State Grants Fund, CDBG Housing Program Fund, Development Services Fund, and the Sewer Service Revenue Fund will be positively impacted as a result of increased revenue appropriations resulting from the recommended changes; and
WHEREAS, the 2016 Measure P Sales Tax Fund, Special Endowments Fund, Public Educational & Government Fee Fund, Section 115 Trust Fund, Public Liability Trust Fund, Open Space District #09 Fund, Central Garage Fund, Transport Enterprise Fund, Long Term Debt – City of CV Fund, Public Facilities DIF Fund, and Capital Improvement Projects Fund will be negatively impacted due to adjustments that will add appropriations that will be made from the available balances of these funds; and
WHEREAS, the recommended adjustments to the 2018 Measure A Sales Tax Fund, Advanced Life Support Program Fund, Donations Fund, Other Grants Fund, Chula Vista Housing Authority and Living Coast Discovery Center Fund consist of offsetting adjustments between revenue and expenditure categories and are neutral resulting in no net fiscal impact to these funds; and
WHEREAS, staff recommends that the City Council authorize the City Manager to amend the Fiscal Year 2023-24 budget and approve appropriations and transfers in the General Fund and various other funds in order to ensure audited actuals do not exceed budget resulting from any year-end closing entries.
Resolution No. ________
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista, that it does hereby amend the Fiscal Year 20 23-24 budget and approves the following appropriations and transfers:
Summary of General Fund Appropriations and/or Transfers General Fund Budget Amendments Summary – First Quarter Fiscal Year 2023-24
DEPARTMENT PERSONNEL NON-PERSONNEL TOTAL TOTAL
SERVICES EXPENSES EXPENSE REVENUE NET IMPACT
City Council $ 2,536 $ - 2,536 $ - $ 2,536 City Clerk 1,015 - 1,015 - 1,015 City Attorney 887 - 887 - 887 Administration 1,521 - 1,521 - 1,521 Information Technology 1,522 - 1,522 - 1,522 Human Resources 3,550 - 3,550 - 3,550 Finance 7,103 - 7,103 - 7,103 Non-Departmental - 242,152 242,152 (1,151,220) (909,068) Animal Care Facility 11,616 - 11,616 - 11,616 Economic Development 2,029 (100,000) (97,971) 100,000 2,029 Development Services 7,610 35,660 43,270 (35,660) 7,610 Engineering/Capital
Projects 2,768 418,861 421,629 (418,861) 2,768 Police 134,206 300,000 434,206 - 434,206 Fire 422,540 - 422,540 - 422,540 Public Works 51,233 33,985 85,218 (118,985) (33,767) Parks and Recreation 6,592
150,000
156,592
(135,000) 21,592
Library 6,340 16,000 22,340 - 22,340 TOTAL GENERAL FUND $ 663,068 $ 1,096,658 $ 1,759,726
$(1,759,726) $ -
Resolution No.
Summary of Appropriations and/or Transfers for Other Funds Other Funds Budget Amendments Summary – First Quarter Fiscal Year 2023-24
DEPARTMENT PERSONNEL
NON-
PERSONNEL TOTAL TOTAL
SERVICES EXPENSES EXPENSE REVENUE NET IMPACT
OTHER FUNDS
2016 Measure P Sales Tax $ - $ 925,000 $ 925,000 $ - $ 925,000 2018 Measure A Sales Tax 200,364 - 200,364 (200,364) - Advanced Life Support Program 507 60,000 60,507 (60,507) - Donations - 120,000 120,000 (120,000) - Special Revenue Endowments - 20,000 20,000 - 20,000 American Rescue Plan Act 2021 - (1,844,633) (1,844,633) - (1,844,633) Other Grants - 50,000 50,000 (50,000) - Federal Grants 4,698,447 97,132 4,795,579 (6,304,524) (1,508,945) State Grants 26,594 394,093 420,687 (584,747) (164,060) Environmental Services 4,058 - 4,058 (4,058) - CDBG Housing Program - - - (719,863) (719,863) Chula Vista Housing Authority 1,015 - 1,015 (1,015) - Public Educational & Govt Fee - 225,000 225,000 - 225,000 Section 115 Trust - 80,000 80,000 - 80,000 Public Liability Trust - 481,044 481,044 - 481,044 Open Space District #09 - 10,000 10,000 - 10,000 Central Garage Fund 4,565 - 4,565 (1,015) 3,550 Living Coast Discovery Center - 100,000 100,000 (100,000) - Development Services Fund 12,769 - 12,769 (18,769) (6,000) Transport Enterprise 9,638 1,042,073 1,051,711 (1,042,580) 9,131 Sewer Service Revenue 23,349 - 23,349 (24,349) (1,000) Long Term Debt - City of CV - - - 560,082 560,082
Public Facilities DIF - 3,576 3,576 - 3,576 Capital Improvement Projects - - - 1,765,000 1,765,000
TOTAL OTHER FUNDS
$4,982,828 $ 1,763,285
$6,746,113
$(6,908,230) $ (162,118)
Presented by Approved as to form by
Sarah Schoen Jill D.S. Maland
Director of Finance/Treasurer Lounsbery Ferguson Altona & Peak Acting City Attorney