Prior Year: FY 2020-21 General Fund Operations
11 FY 2020-21 Actuals
Total Revenues $110.5 M
Total Expenditures $100.0 M
FY 2020-21 Budget Residual $10.5 M
Measure V
Budget Overview
PRIOR YEAR: FY 2020 -21
12
Prior Year: FY 2020-21 Measure V Operations
13 FY 2020-21 Actuals
Total Revenues $18.5 M
Total Expenditures $14.9 M
FY 2020-21 Budget Residual $3.6 M
General Fund
Budget Overview
FISCAL YEARS 2021 -22 AND 2022 -23
14Page 74 of 101
15
16
Recommended
General Fund
Budget Adjustments
17 FYs 2021-22 and 2022-23
REVENUE ADJUSTMENT
RECOMMENDATIONS
18 General Fund
FYs 2021-22 and 2022-23
Recommended Revenue Adjustments
19 1. Sales Tax: FY 2021-22 $4.6M ($4.2M ongoing, $400,000 one-time), FY 2022-23 $4.2M (ongoing)
2. Charges for Services, Licenses, and Permits: FY 2021-22 ($86,000) Decrease (one-time)
3. Other Revenues: FY 2021-22 ($525,000) Decrease, FY 2022-23 ($295,000) Decrease (one-time)
4. Property Tax: FY 2022-23 $0.5M (ongoing)
Total Recommended Revenue Adjustments:
FY 2021-22 - $4.2M (ongoing), ($0.2M) decrease (one-time) FY 2022-23 - $4.7M (ongoing), ($0.3M) decrease (one-time)
APPROPRIATION
RECOMMENDATIONS
20 General Fund
Historic Staffing Levels
21
Full-time Position Additions/Reductions
22 FY 2019-20 FY 2021-22 FY 2021-22 FY 2021-22
Budget Budget Proposed Difference
City Attorney 4 4 5 1
City Council/City Manager 16 13 14 1
C
ommunity Development (CDD)* 54 52 53 1
Finance 19 19 20 1
Human Resources 8 8 9 1
Information Technology 13 13 14 1
Economic Development and Base Reuse (EDBR)* 2 4 4 0
Parks & Recreation 13 13 14 1
Police 209 185 192 7
Public Works (includes Storm Water and Sewer) 80 76 78 2 Total Full-Time 418 387 403 16
* Two positions were transferred from CDD to EDBR in FY 2020-21 Department
Proposed Staffing
23 Department Position
Annual Cost
(net of offsets)
City Attorney Assistant City Attorney 232,000
City Manager / City Council Administrative Clerk II 94,200 Community Development Senior Civil Engineer 184,200
Finance Accounant II 151,000
Human Resources Sr. HR Analyst 189,000
Parks and Recreation Program Manager 200,000
Police Community Service Officers (6) 585,000
Police Communications Center Manger 180,000
Public Works Sr. Admin Analyst 180,300
Public Works Admin Clerk II 47,100
IT (General Fund Portion) Sr. Network System Engineer 155,400 Annual General Fund Cost 2,198,200
General Fund Appropriation Summary
24 Department Expenditures
FY 2021-22
Budget
FY 2021-22
Projected
Proposed
Adjustment
FY 2022-23
Budget
FY 2022-23
Projected
Proposed
Adjustment
City Attorney 1,744,084 1,814,584 70,500 1, 614,513 1,846,513 232,000 City Manager / City Council 3,819,108 3,842,708 23,600 3, 834,798 3,928,998 94,200 Community Development 11,430,747 11,182,747 (248,000) 11, 215,306 11,204,506 (10,800) EDBR 923,570 923,570 - 823, 402 823,402 - Finance 4,602,206 4,640,006 37,800 4, 685,555 4,836,555 151,000 Non-Departmental 6,743,156 8,479,156 1,736,000 7, 099,714 7,946,714 847,000 Human Resources 2,636,950 2,684,250 47,300 2, 613,656 2,802,656 189,000 Parks and Recreation 6,258,382 6,308,382 50,000 6, 977,916 7,177,916 200,000 Police 61,427,754 61,619,054 191,300 63, 258,380 64,023,380 765,000 Public Works 9,396,045 9,496,945 100,900 9, 557,498 9,870,898 313,400 General Fund Portion of IT Request 194,200 194,200 155,400 155, 400 General Fund Department Total 108,982,002 111,185,602 2,203,600 111, 680,737 114,616,937 2,936,200 Capital and Non-Departmental
Transfer to CCRS 2,600,000 2,600,000 1,400,000 1, 400,000 Various Capital Projects 4,400,000 4,400,000 Total Capital and Non-Departmental 7,000,000 7,000,000 1,400,000 1, 400,000 Total General Fund Expenditures 108,982,002 118,185,602 9,203,600 111, 680,737 116,016,937 4,336,200
General Fund Appropriation
Recommendations (One-time)
25 1. Contracts - Professional
• FY 2021-22 $182,400
2. Funding for Furniture/Equipment/Public Safety Equipment • FY 2021-22 $820,000
3. Grant Revenues and General Plan Reimbursement (Cleanup) • FY 2021-22 ($294,000) decrease; FY 2022-23 ($195,000) decrease
4. Pavilion
• FY 2021-22 $900,000
Total One-time Increase: FY 2021-22 $1.6 million; FY 2022-23 ($195,000) decrease
General Fund Appropriation
Recommendations (Ongoing)
26 1. Staffing Additions
• FY 2021-22 $0.6 million; FY 2022-23 $2.2 million
2. Animal Services Contract
• FY 2021-22 $16,000; FY 2022-23 $147,000
3. Utilities - Water
• FY 2021-22 $17,000; FY 2022-23 $86,000
4. Funding for Furniture/Equipment/Public Safety Equipment • FY 2022-23 $700,000
Total Ongoing Increase: FY 2021-22 $595,200; FY 2022-23 $3.1 million
General Fund Capital and
Non-Departmental Recommendations
27 1. City of Concord Retirement System (CCRS)
• FY 2021-22 $2.6 million (one-time); FY 2022-23 $1.4 million (ongoing)
2. General Fund CIP Projects
• FY 2021-22 $4.4 million (one-time)
Total Recommendations:
FY 2021-22 $7.0 million (one-time); FY 2022-23 $1.4 million (ongoing)
FYs 2021-22 and 2022-23
Mid-Year
Budget Adjustments
28 Measure V
FYs 2021-22 and 2022-23
Measure V Recommended Adjustments
29 Revenues
1. Measure V Sales Tax
• FYs 2021-22 and 2022-23 $2.6 million (ongoing)
Expenditures
2. Transfer to Parks/Medians Maintenance
• FY 2021-22 $400,000 (one-time)
• FYs 2021-22 and 2022-23 $2.0 million (ongoing)
3. Transfer to Building Maintenance
• FYs 2021-22 and 2022-23 $600,000 (ongoing)
Total Appropriation Recommendations:
FY 2021-22 $400,000 (one-time) and $2.6 million (ongoing) FY 2022-23 $2.6 million (ongoing)
Measure V Capital Project Recommendations
30 1. Localized Pavement Repairs (potholes and base failures) • FY 2021-22 $800,000 (one-time)
2. Transfer to CIP Projects
• FY 2021-22 $2.4 million (one-time)
Total Recommendations: FY 2021-22 $3.2 million (one-time)
General Fund
Long-Range Financial Forecast
31
Long-Range Financial Forecast
32 Beginning in 2018, the City expanded to a 20-year Financial Forecast in order to provide longer-term view of City’s fiscal condition
Projects future impacts from continuing current service levels Provides a constant and long-term focus on revenues and expenditures
Valuable planning and decision-making tool
Key Assumptions
Revenue
• Average 3. 8% growth in property taxes
• Average 2% growth in sale tax es
• Half of Measure V used to support essential services
• A r ecession starting in FY 2027-28 and occurring every seven years Labor Costs
• No i ncreases to number of positions (beyond those in the proposed budget adjustments)
• Fully f und ADC for Post-Employment benefits
• Increases for CalPERS, healthcare, and other benefits • Annual 2% personnel-r elated cost increases
33 Operating Costs
• 2% assumed increases for
status quo service levels
General Fund Long-Range Financial Forecast
34 Scenario Assumptions:
• Wage increases 2%
• No additional FTE (beyond
mid-year proposed)
• Half of Measure V used to
support essential services
• Recession starting FY 2027-28
• No American Rescue Plan Act
funding
Policy Update
35
Policy Update
36 Policy and Procedure No. 31 – Budget Appropriation Transfer Controls • Updated language to increase City Manager authority to approve project transfers up to $75,000 cumulatively per project • Cleanup language added to include interfund loans and transfers
Upcoming Council Meetings
37
Upcoming City Council Meetings
38 April 2022
City Council Priority Setting Workshop (April 2 at Senior Center) ARPA Investment Plan Initial Meeting
May/June 2022
Master Fee Schedule Update
ARPA Investment Plan
Unfunded Accrued Liability (UAL) Presentation
CIP Budget Workshop and Adoption
Mid-Cycle Operating Budget Update
Requested Council Actions
39 Adoption of a Resolution Amending the Fiscal Years 2021-22 and 2022-23 Municipal Budgets and update
to the Long-Range Financial Forecast.
Requested Council Actions
40 Adopt a Resolution Adopting the City of Concord’s Salary Schedule Effective November 15, 2021, in Accordance with the Requirements of California Public Employees Retirement
System (CalPERS) for a Publicly Available Pay Schedule
Adopt a resolution amending Policy and Procedure No. 31 – Budget Appropriation Transfer Controls
Questions?
41