RESOLUTION NO. ________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA MAKING VARIOUS AMENDMENTS TO THE
FISCAL YEAR 20 24-25 BUDGET TO ADJUST FOR
VARIANCES AND APPROPRIATING FUNDS THEREFOR (4/5
VOTE REQUIRED)
WHEREAS, the Charter of the C ity of Chula Vista 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 f or the quarter ending June 30, 2025 and recommends 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 has prepared a comprehensive list of all amendments, which are identified as Exhibit 1, attached hereto and incorporated herein by reference; and
WHEREAS, staff recommends increasing estimated revenue by $4,439,593 and expense appropriations by $4,439,593 to various departments in the General Fund, resulting in no net fiscal impact to the General Fund; and
WHEREAS, the 2018 Measure A Sales Tax Fund, RDA Successor Agency Fund, Workers Compensation Fund, Development Services Fund, Public Facilities DIF Fund , Parking Meter Fund, Storm Drain Fund, Living Coast Discovery Center Fund, Sewer Service Revenue Fund, Sewer Facility Replacement Fund, Developer Contributions Fund, and the CPF Benefit Funds the will be negatively impacted due to adjustments that will add appropriations that will be made from the available balances of these funds or partially offset by increased estimated revenues; and
WHEREAS, the Capital Improvement Projects Fund is positively impacted as a result of increased appropriations a nd increased estimated revenue resulting from the recommended changes; and
WHEREAS, the recommended adjustments to the Transport Enterprise Fund, Long-Term Advances DSF-RDA SA Fund, Advanced Life Support Program Fund, Chula Vista Muni Golf Course Fund, Bayfront Special Tax District Fund, State Grants Fund, Donations Fund, Bayfront Lease Revenue Fund, Western-Park Acquisition and Dev Fund, Town Ctr Business Improv Dist Fund, Section 115 Trust Fund, CFD 13-M Otay Ranch Village 2 Fund , Vehicle Replacement Fund, OV Rd Fee Recovery District Fund, Transp Fair Share Dev Contribution Fund, and Environmental Services Fund, 2016 Measure P Sales Tax Fund, Transportation Gas -Tax Fund, Transportation Sales Tax Fund, National Opioid Settlement Fund, CDBG Housing Program Fund, Chula Vista Housing Authority Fund, Public Educational & Govt Fee Fund, CFD 14M-B-EUC Millenia Fund, CFD 18M Village 3 Otay Ranch Fund, CFD 19M Freeway Commercial 2 Fund, Resolution No. ________
Bayfront Special Tax District Fund, Town Ctr Business Improv Dist Fund, Otay Ranch Preserve Fund, and Equipment Vehicle Replacement Fund will result in no fiscal impact; and
WHEREAS, staff recommends amending the fiscal year 2024 -25 Capital Improvement Program budget by increasing estimated revenues by $23,738 and expense appropr iations by $5,148,738, resulting in a negative impact to the fiscal year 2024-25 Capital Improvement Program budget; and
WHEREAS, staff recommends that the City Council authorize the City Manager to amend the fiscal year 2024-25 budget and approve appropriations and transfers in the General Fund and various other funds in order to ensure audited actuals do not exceed authorized budget resulting from any year-end closing entries; and
WHEREAS, staff recommends that the Director of Finance report any amendments to the fiscal year 2024-25 budget and appropriations and transfers to the General Fund and various other funds approved by the City Manager in the next quarterly financial report following the release of the Annual Comprehensive Financial Report; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista, that it does hereby amend the Fiscal Year 2024-25 budget and approves the following appropriations and transfers:
Summary of General Fund Appropriations and/or Transfers General Fund Budget Amendments Summary – 4th Quarter Fiscal Year 2024-25
DEPARTMENT PERSONNEL
SERVICES
NON-
PERSONNEL
EXPENSES
TOTAL
EXPENSE
TOTAL
REVENUE
NET
IMPACT
GENERAL FUND
City Council $ (50,023) $ (3,190) $ (53,213) $ - $ (53,213) City Clerk (3,723) - (3,723) - (3,723)
City Attorney (440,587) - (440,587) - (440,587)
Administration (455,326) - (455,326) - (455,326)
Information Technology (28,901) 102,111 73,210 - 73,210 Human Resources 122,164 (2,449) 119,715 - 119,715
Finance 75,820 (3,573) 72,247 - 72,247
Non-Departmental 150,363 4,662,038 4,812,401 (2,659,715) 2,152,686 Animal Care Services (204,958) (43,901) (248,859) (233,870) (482,729) Economic Development (2,767) (619) (3,386) - (3,386) Development Services (41,431) (1,890) (43,321) - (43,321) Engineering/Capital
Projects (1,916,420) (8,192) (1,924,612) (534,903) (2,459,515) Police 2,074,657 (45,496) 2,029,161 - 2,029,161
Fire 1,044,854 (274,082) 770,772 (828,815) (58,043) Public Works (316,491) 87,837 (228,654) (87,837) (316,491) Parks and Recreation 16,511 84,527 101,038 (94,453) 6,585 Library (60,321) (76,949) (137,270) - (137,270)
TOTAL GENERAL FUND $ (36,579) $ 4,476,172 $ 4,439,593 $ (4,439,593) $ -
Resolution No. ________
Summary of Appropriations and/or Transfers for Other Funds Other Funds Budget Amendments Summary – 4th Quarter Fiscal Year 2024-25
PERSONNEL
SERVICES
NON-
PERSONNEL
EXPENSES
TOTAL
EXPENSE
TOTAL
REVENUE
NET IMPACT
OTHER FUNDS
2018 Measure A Sales Tax $ 835,168 $ 4,346,289 $ 5,181,457 $ - $ 5,181,457 RDA Successor Agency
Fund - 4,324,945 4,324,945 - 4,324,945
Workers Compensation
Fund - 244,548 244,548 (85,558) 158,990
Development Services Fund - 145,539 145,539 - 145,539 Public Facilities DIF - 117,922 117,922 - 117,922 Parking Meter - 139,337 139,337 (24,990) 114,347 Storm Drain - 101,161 101,161 (1,161) 100,000
Living Coast Discovery
Center - 67,959 67,959 - 67,959
Sewer Service Revenue - 396,393 396,393 (371,393) 25,000 Sewer Facility Replacement - 30,587 30,587 (5,587) 25,000 Developer Contributions - 3,879 3,879 - 3,879
CPF Benefit Funds - 1,673 1,673 - 1,673
Capital Improvement
Projects - 23,738 23,738 (1,525,000) (1,501,262) Transport Enterprise 482,702 2,047,710 2,530,412 (2,530,412) - Long-Term Advances DSF-
RDA SA - 2,312,893 2,312,893 (2,312,893) -
Advanced Life Support
Program 86,410 434,460 520,870 (520,870) -
Chula Vista Muni Golf
Course (7,544) 361,406 353,862 (353,862) -
Bayfront Special Tax
District - 174,952 174,952 (174,952) -
State Grants 98,148 1,697 99,845 (99,845) -
Donations - 65,780 65,780 (65,780) -
Bayfront Lease Revenue - 50,106 50,106 (50,106) - Western-Park Acquisition &
Dev - 14,168 14,168 (14,168) -
Town Ctr Business Improv
Dist - 10,099 10,099 (10,099) -
Section 115 Trust - 3,583 3,583 (3,583) -
CFD 13-M Otay Ranch
Village 2 - 2,070 2,070 (2,070) -
Vehicle Replacement Fund - 1,172 1,172 (1,172) - OV Rd Fee Recovery
District - 819 819 (819) -
Transp Fair Share Dev
Contrib - 25 25 (25) -
Environmental Services 131,780 (131,780) - - -
TOTAL OTHER FUNDS $1,626,664 $ 15,293,130 $ 16,919,794 $(8,154,345) $8,765,449 *Table is shown in summary, funds with transfers within Non-Personnel Expenditures categories are detailed in Exhibit 1
Resolution No. ________
Summary of Appropriations and/or Transfers for Capital Improvement Program Budget Capital Improvement Program Budget Amendments Summary – 4th Quarter Fiscal Year 2024-25
CIP PROJECT
EXPENDITURES
TOTAL
EXPENDITURES
FUND PROJECT
Transportation
Gas Tax
STL0466 - Pavement
Maintenance FY23/24 $ (65,000) $ (65,000) Transportation
Gas Tax
STL0456 - Sidewalk
Replacement Program
FY22 65,000 65,000
Transportation
Gas Tax
STL0459 - Pavement
Maintenance Program
FY22/23 (50,000) (50,000)
Transportation
Gas Tax
DRN0214 - Install Full
Capture Trash BMPs 50,000 50,000
2018 Measure
A Sales Tax
SAF0170 - Fire Training
Facility 5,000,000 5,000,000
Transportation
Sales Tax
STM0404 - Pavement
Major Rehab Program
FY25 (100,000) (100,000)
Transportation
Sales Tax
CTY0208 - CIP
Management &
Equipment Purchase 100,000 100,000
Storm Drain DRN0218 - Stormwater
Fee Study and Outreach 100,000 100,000
Sewer Service
Revenue
CTY0208 - CIP Mngmt &
Equipment Purchase 25,000 25,000
Capital
Improvement
Projects
BGP0393 - Minor C & R
Repairs 23,738 23,738
TOTAL OTHER FUNDS $ 5,148,738 $ 5,148,738
BE IT FURTHER RESOLVED, by the City Council that it authorizes the City Manager to amend the fiscal year 2024-25 budget and approves appropriations and transfers in the General Fund and various other funds in order to ensure audited actuals resulting from final year-end closing entries do not exceed authorized budget; and
BE IT FURTHER RESOLVED, by the City Council that it directs the Director of Finance to report any amendments to the fiscal year 2024-25 budget and appropriations and transfers to the General Fund and various other funds approved by the City Manager in the next quarterly financial report following the release of the Annual Comprehensive Financial Report.
Presented by Approved as to form
Sarah Schoen Marco Verdugo
Director of Finance/Treasurer City Attorney