Administrative Services
FY 2024-25 Proposed Budget
Administrative Services
317
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FY 2024-25 Proposed Budget
Administrative Services
318
Department Overview
Budget Units
Budget Unit
Program
2025 Proposed Budget
Administrative Services
$ 386,090
100-40-400
Administrative Services Administration
$ 386,090
Finance
$ 3,238,538
100-41-405
Accounting
$ 1,915,780
100-41-406
Business Licenses
$ 325,067
100-41-425
Purchasing
$ 424,809
100-41-426
Budget
$ 572,882
Human Resources
$ 6,931,002
100-44-412
Human Resources
$ 1,467,527
642-44-414
Retiree Benefits
$ 1,609,045
100-44-417
Insurance Administration
$ 2,444,954
620-44-418
Workers Compensation Insurance
$ 571,410
641-44-419
Long Term Disability
$ 110,329
641-44-420
Compensated Absences
$ 727,737
Total
$ 10,555,630
FY 2024-25 Proposed Budget
Administrative Services
319
Budget at a Glance
2025 Proposed Budget
Total Revenues
$ 5,572,466
Total Expenditures
$ 10,555,630
Fund Balance
$ (366,139)
General Fund Costs
$ 4,617,025
% Funded by General Fund
43.7%
Total Staffing
17.9 FTE
Organization
Kristina Alfaro
, Director of Administrative Services
FY 2024-25 Proposed Budget
Administrative Services
320
Performance Measures
Finance Division
Goal: Financial Stability - Provide a sustainable level of core services that are funded from ongoing and stable revenue sources.
Benefit: Citizens can enjoy high quality of services that meet community priorities.
Performance Measure
FY 2022
July-June
FY 2023
July-June
FY 2024
July-Dec
Ongoing
Target
General Fund committed, assigned, and unassigned
fund balance as a % of budgeted appropriations
86%
122%
97%
35%
Credit Rating
AA+
AA+
AA+
AA+
Actual revenue vs. budget (% below budget)
24%
17%
28%
10%
Actual expenditures (% below budget)
9%
14%
24%
5%
Funding allocated to high priority services (Public
Works, Community Development, Law Enforcement)
52%
58%
72%
63%
Human Resources Division
Goal: To create a thriving organization with meaningful careers in public service.
Benefit: The agency supports a professional and engaged workforce offering diverse and quality community services.
Performance Measure
FY 2022
July-June
FY 2023
July-June
FY 2024
July-Dec
Ongoing
Target
# of Worker’s Compensation Cases
11 4
1 0
Total recordable Injury Rate YTD
4.3%
1.4%
0.3%
0%
% absenteeism (% of total annual work hours)
2%
3%
3%
2%
% turnover rate
9%
9%
3%
1%
% Employee participation in wellness activities
48%
38%
39%
75%
Average # of applications received per recruitment
49 45
49 50
Recruitment timeline - # days from hiring request to offer letter
88 105
53 60
FY 2024-25 Proposed Budget
Administrative Services
321
Workload Indicators
Finance Division
Workload Indicator
FY 2022
July-June
FY 2023
July-June
FY 2024
July-Dec
# of vendor checks processed
4,993
5,130
2,199
# of payroll checks processed
8,119
9,176
4,758
# of business license applications
884
969
515
# of business license renewals
1,521
2,176
1,005
# of journal entries posted
3,635
3,695
1,743
# of purchase orders approved
563
543
307
# of receipts processed
9,353
11,275
4,885
Human Resources Division
Workload Indicator
FY 2022
July-June
FY 2023
July-June
FY 2024
July-Dec
# of regular recruitments
33 29
11 # of regular new hires
38 31
9 # of temporary new hires
77 70
14 # of personnel payroll changes
787
773
331
# of full-time employee exits processed
24 22
12 # of mandated training classes offered*
20 19
21 # of employees participating in the wellness program 104
161
99 * some trainings mandated every other year, however not on the same annual schedule Proposed Budget
It is recommended that City Council approve a budget of $10,555,630 for the Administrative Services department. This represents an increase of $531,401 (5.3%) from the FY 2023-24 Adopted Budget.
FY 2024-25 Proposed Budget
Administrative Services
322
The increase is mainly due to increases in Cost Allocation expenses. Matrix Consulting Group updated the Cost Allocation Plan (CAP) based on a CAP study performed in 2023.
The following table illustrates the Service-Level Reductions for the department.
Grouping
Service-Level
Reduction
Fiscal Impact
Service-Level Impact Narrative
Fiscal Accountability
Reduce
Unemployment
Insurance
$(64,148)
New costs are reflective of post-
COVID estimates
Operations and
Maintenance
Reduce Budget for
Internal Audit
$(40,000)
Reduction in the number of internal
audit projects. Audits would occur on
a less frequent basis.
Operations and
Maintenance
Shift credit card fees to
customers
$(39,000)
Customers would pay a credit card
transaction fee for any payments
made using a credit card. Currently,
the City does not charge credit card
fees to customers. Many jurisdictions
charge customers a credit card
transaction fee for any payments
made using a credit card.
Total
$(139,148)
The table below shows unfunded needs for the department.
FY 2024-25 Proposed Budget
Administrative Services
323
Project
Description
Estimated
Cost
One-time
or
Ongoing
Funding
Status
Training Investment
California Association of Public
Procurement Officials (CAPPO) 2025
Conference - in Person
$1,500
One-time
Unfunded
Training Investment
Successful Scope of Work
Development (5 @ $195/ea) National
Institute of Governmental Purchasing,
Inc (NIGP)
$1,000
One-time
Unfunded
Analytic Support
Student Intern for support with
Presentation Development, Handout
Materials, Policy comparison
$5,000
One-time
Unfunded
Professional Purchasing Support
Professional Consultant to Research
and develop bid and quote
documents
$15,000
One-time
Unfunded
Professional Purchasing Support
Consultant to draft training
presentations for citywide staff
including contract development,
contract negotiations, Request For
Proposal use
$20,000
Ongoing
Unfunded
Professional Purchasing Support
Consultant to develop template for
documenting and achieving the
Achievement of Excellence in
Procurement (AEP) Award
$15,000
One-time
Unfunded
Citywide Analyst Classification
Study
Consultant study of citywide analyst
classifications
$10,000
One-time
Unfunded
Succession Planning
Hire consultant to assist with
developing a succession plan for the
city
$20,000
One-time
Unfunded
Human Resources Support
Part-time staff support for
recommended centralized citywide
training model
$52,360
Ongoing
Unfunded
Total
$139,860
FY 2024-25 Proposed Budget
Administrative Services
324
Proposed Expenditures by Division
Department Expenditure History
Revenues and Expenditures
65.7%
30.7%
Human Resources
Finance
Administrative Services
$7.86M
$8.54M
$10.0M
$10.6M
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
FY 2024-25 Proposed Budget
Administrative Services
325
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Charges for Services
$ 4,484,822
$ 3,974,879
$ 4,159,392
$ 5,103,482
Miscellaneous Revenue
$ 44,002
$ 43,832
$
-
$
-
Other Financing Sources
$ 356,830
$ 436,462
$
-
$ 468,984
Transfers In
$ 332,112
$
-
$
-
$
-
Total Revenues
$ 5,217,766
$ 4,455,173
$ 4,159,392
$ 5,572,466
Expenditures
Employee Compensation
$ 2,240,233
$ 2,445,716
$ 2,808,263
$ 2,766,469
Employee Benefits
$ 2,401,776
$ 2,376,202
$ 2,735,256
$ 2,889,460
Materials
$ 136,581
$ 127,195
$ 108,808
$ 111,160
Contract Services
$ 2,740,443
$ 3,236,527
$ 4,020,746
$ 4,232,614
Cost Allocation
$ 341,693
$ 349,530
$ 308,962
$ 511,081
Special Projects
$
-
$ 4,200
$
-
$
-
Contingencies
$
-
$
-
$ 42,194
$ 44,846
Total Expenditures
$ 7,860,726
$ 8,539,370
$ 10,024,229
$ 10,555,630
Fund Balance
$ (735,233)
$ (1,244,606)
$ (2,450,237)
$ (366,139)
General Fund Costs
$ 1,907,727
$ 2,839,589
$ 3,414,600
$ 4,617,025
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the
Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2024-25 Proposed Budget
Administrative Services
326
Position Title
2022
Actual
2023
Actual
2024 Adopted
Budget
2025 Proposed
Budget
ACCOUNTANT II
2.00 2.00
2.00 2.00
ACCOUNT CLERK II
3.00 3.00
3.00 3.00
ACCOUNTING TECHNICIAN
1.00 1.00
1.00 1.00
ADMINISTRATIVE ASSISTANT
0.95 0.95
0 0
BUDGET MANAGER
0 1.00
1.00 1.00
DIRECTOR OF ADMIN SERVICES
1.00 1.00
1.00 1.00
FINANCE MANAGER
0.95 0.95
0.95 0.95
HUMAN RESOURCES ANALYST II
2.00 2.00
2.00 2.00
HUMAN RESOURCES MANAGER
1.00 1.00
1.00 1.00
HUMAN RESOURCES TECH
2.00 2.00
2.00 2.00
MANAGEMENT ANALYST
0 0
0.95 0.95
PURCHASING MANAGER
0 1.00
1.00 1.00
SENIOR ACCOUNTANT
1.00 1.00
1.00 1.00
SENIOR MANAGEMENT
ANALYST
2.00 2.00
1.00 1.00
Total
16.90 18.90
17.90 17.90
FY 2024-25 Proposed Budget
Administrative Services
327
Administrative Services Administration
Budget Unit 100-40-400
General Fund - Administrative Services - Administrative Services Administration Budget at a Glance
2025 Proposed Budget
Total Revenues
$ 35,714
Total Expenditures
$ 386,090
Fund Balance
$
-
General Fund Costs
$ 350,376
% Funded by General Fund
90.7%
Total Staffing
1.4 FTE
Program Overview
The Administrative Services Administration program oversees and coordinates Human Resources/Risk Management, Finance, Purchasing, Budget, and Treasury. In Fall 2022, City Council adopted the City's Fraud, Waste, and Abuse (FWA) Program which is administered by the City's Internal Auditor. The Internal Auditor monitors the hotline, triages complaints received, recommends action to the appropriate City personnel, and conducts investigations, as appropriate. Costs associated with supporting the FWA hotline are expensed in this program. Additionally, staff support from this program is provided to the Audit Committee.
Service Objectives
Manage the City's investment portfolio to obtain safety of funds, liquidity, and a reasonable rate of return.
Perform special projects for the City Manager.
Manage contract for the City's Fraud, Waste, Abuse Program.
Provide staff support to Audit Committee.
Proposed Budget
It is recommended that City Council approve a budget of $386,090 for the Administrative Services Administration program. This represents an increase of $18,397 (5.0%) from the FY 2023-24 Adopted Budget.
The
increase is primarily due to increases in Cost Allocation Plan (CAP) expenses. Matrix Consulting Group updated the CAP based on a study performed in 2023. This is offset by a reduction in overall material expenses.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
FY 2024-25 Proposed Budget
Administrative Services
328
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Charges for Services
$ 183,169
$ 156,003
$ 154,333
$ 35,714
Miscellaneous Revenue
$ 36,300
$ 11
$
-
$
-
Total Revenues
$ 219,469
$ 156,014
$ 154,333
$ 35,714
Expenditures
Employee Compensation
$ 562,571
$ 540,819
$ 240,749
$ 239,790
Employee Benefits
$ 242,833
$ 220,816
$ 103,522
$ 105,249
Materials
$ 47,865
$ 17,917
$ 17,628
$ 12,199
Contract Services
$
-
$
-
$ 5,505
$ 5,505
Cost Allocation
$
-
$
-
$
-
$ 23,126
Contingencies
$
-
$
-
$ 289
$ 221
Total Expenditures
$ 853,269
$ 779,552
$ 367,693
$ 386,090
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 633,800
$ 623,538
$ 213,360
$ 350,376
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the
Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2022
Actual
2023
Actual
2024 Adopted
Budget
2025 Proposed
Budget
ADMINISTRATIVE ASSISTANT
0.95 0.95
0 0
DIRECTOR OF ADMIN SERVICES
0.80 0.80
0.20 0.20
MANAGEMENT ANALYST
0 0
0.20 0.20
SENIOR MANAGEMENT
ANALYST
2.00 2.00
1.00 1.00
Total
3.75 3.75
1.40 1.40
There are no changes to the current level of staffing.
FY 2024-25 Proposed Budget
Administrative Services
329
Accounting
Budget Unit 100-41-405
General Fund - Finance - Accounting
Budget at a Glance
2025 Proposed Budget
Total Revenues
$ 1,626,339
Total Expenditures
$ 1,915,780
Fund Balance
$
-
General Fund Costs
$ 289,441
% Funded by General Fund
15.1%
Total Staffing
7.1 FTE
Program Overview
The Finance Division oversees all financial accounting and treasury functions for the City. Accurate and timely maintenance of all City financial records, including financial reporting, revenue collection, banking and investments, disbursement of all funds, and payroll processing are handled by the Finance Division. All required Federal, State and other regulatory reporting with respect to the City's financial condition are prepared in the Accounting program of Finance. In addition, Finance monitors the City's three investment policies, performs all financial analyses, conducts research, and prepares reports on all fiscal maLers of the City for internal and external customers.
Service Objectives
Process all financial transactions of the City of Cupertino, including general ledger accounting, cash management and investment of City funds, payroll, accounts payable, revenue collections, banking, and miscellaneous billing.
Record all City financial transactions prudently and within all regulatory requirements.
Produce timely and accurate financial reports.
Maintain a high level of professionalism when fulfilling the City’s financial policies, processing its financial transactions, and representing the City to its residents.
Respond promptly to inquiries from the public and other City departments.
Proposed Budget
It is recommended that City Council approve a budget of $1,915,780 for the Accounting program. This represents an increase of $97,531 (5.4%) from the FY 2023-24 Adopted Budget.
The increase is due to increases in Cost Allocation expenses. Matrix Consulting Group updated the Cost Allocation Plan (CAP) based on a CAP study performed in 2023 .
The table below shows the service-level reductions for this program.
FY 2024-25 Proposed Budget
Administrative Services
330
Grouping
Service-Level Reduction
Fiscal
Impact
Service-Level Impact Narrative
Operations and
Maintenance
Reduce Budget for
Internal Audit
$(40,000)
Reduction in the number of internal audit
projects. Audits would occur on a less frequent
basis.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Charges for Services
$ 2,179,273
$ 2,112,498
$ 2,120,939
$ 1,626,339
Miscellaneous Revenue
$ 7,702
$ 39,662
$
-
$
-
Transfers In
$ 150,000
$
-
$
-
$
-
Total Revenues
$ 2,336,975
$ 2,152,160
$ 2,120,939
$ 1,626,339
Expenditures
Employee Compensation
$ 813,499
$ 803,440
$ 1,017,729
$ 960,073
Employee Benefits
$ 371,524
$ 308,804
$ 470,843
$ 471,799
Materials
$ 13,248
$ 14,576
$ 14,987
$ 16,323
Contract Services
$ 337,405
$ 348,778
$ 310,620
$ 346,595
Cost Allocation
$
-
$
-
$
-
$ 116,454
Special Projects
$
-
$ 4,200
$
-
$
-
Contingencies
$
-
$
-
$ 4,070
$ 4,536
Total Expenditures
$ 1,535,676
$ 1,479,798
$ 1,818,249
$ 1,915,780
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ (801,299)
$ (672,362)
$ (302,690)
$ 289,441
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the
Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2024-25 Proposed Budget
Administrative Services
331
Position Title
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
ACCOUNTANT II
1.90 1.90
1.90 1.90
ACCOUNT CLERK II
2.00 2.00
2.00 2.00
ACCOUNTING TECHNICIAN
1.00 1.00
1.00 1.00
DIRECTOR OF ADMIN SERVICES
0 0
0.20 0.20
FINANCE MANAGER
0.95 0.95
0.95 0.95
SENIOR ACCOUNTANT
1.00 1.00
1.00 1.00
Total
6.85 6.85
7.05 7.05
There are no changes to the current level of staffing.
FY 2024-25 Proposed Budget
Administrative Services
332
Business Licenses
Budget Unit 100-41-406
General Fund - Finance - Business Licenses
Budget at a Glance
2025 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 325,067
Fund Balance
$
-
General Fund Costs
$ 325,067
% Funded by General Fund
100.0%
Total Staffing
1.1 FTE
Program Overview
The Business Licenses program monitors business licensing activity for compliance with the City Municipal Code and applicable state law.
Service Objectives
Issue business licenses to entities conducting business within the city limits of Cupertino.
Collect appropriate business license fees.
Monitor compliance with the Business License Tax Code and provide useful information related to business activity to City departments.
Identify non-compliant business activity.
Proposed Budget
It is recommended that City Council approve a budget of $325,067 for the Business Licenses program. This represents a decrease of $98,463 (-23.2%) from the FY 2023-24 Adopted Budget.
The decrease is due to a shiK of credit card fees to customers.
The decrease is due to reductions in Cost
Allocation expenses. Matrix Consulting Group updated the Cost Allocation Plan (CAP) based on a CAP study performed in 2023.
The table below shows Service-Level Reductions for this program.
FY 2024-25 Proposed Budget
Administrative Services
333
Grouping
Service-Level
Reduction
Fiscal Impact
Service-Level Impact Narrative
Operations and
Maintenance
Shift credit card fees to
customers
$(39,000)
Customers would pay a credit card
transaction fee for any payments
made using a credit card. Currently,
the City does not charge credit card
fees to customers. Many jurisdictions
charge customers a credit card
transaction fee for any payments
made using a credit card.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 103,915
$ 114,293
$ 110,981
$ 109,333
Employee Benefits
$ 57,777
$ 57,200
$ 64,549
$ 58,740
Materials
$ 173
$ 204
$
-
$
-
Contract Services
$ 38,832
$ 18,753
$ 39,000
$
-
Cost Allocation
$ 239,885
$ 240,930
$ 208,512
$ 156,994
Contingencies
$
-
$
-
$ 488
$
-
Total Expenditures
$ 440,582
$ 431,380
$ 423,530
$ 325,067
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 440,581
$ 431,379
$ 423,530
$ 325,067
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the
Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2024-25 Proposed Budget
Administrative Services
334
Position Title
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
ACCOUNTANT II
0.10 0.10
0.10 0.10
ACCOUNT CLERK II
1.00 1.00
1.00 1.00
Total
1.10 1.10
1.10 1.10
There are no changes to the current level of staffing.
FY 2024-25 Proposed Budget
Administrative Services
335
Purchasing
Budget Unit 100-41-425
General Fund - Finance - Purchasing
Budget at a Glance
2025 Proposed Budget
Total Revenues
$ 321,408
Total Expenditures
$ 424,809
Fund Balance
$
-
General Fund Costs
$ 103,401
% Funded by General Fund
24.3%
Total Staffing
1.2 FTE
Program Overview
The Purchasing program provides centralized oversight and management over the City's procurement of goods and services. Centralized procurement assures fair and open acquisition processes that seek to obtain maximum value for each dollar spent. Major activities include providing review, guidance, and standardization for soliciting formal and informal competitive bids and proposals, obtaining quotes, and participating in cooperative procurements lead by other governmental agencies. In addition, the Purchasing program assists City employees in complying with all legal and ethical requirements.
Service Objectives
Oversee and manage the procurement of goods and services by the City while ensuring compliance with applicable federal, state, and local laws, ordinances, rules, and regulations.
Develop and implement strategic procurement planning, procurement policies and procedures, quality control, procurement training, electronic procurement systems, and procurement card administration.
Provide professional support and contractual advice to all stakeholders involving contractual services, consultants, equipment, supplies, construction, capital improvements, and other applicable activities.
Keep informed of current developments in the field of purchasing, prices, market conditions, and new products.
Proposed Budget
It is recommended that City Council approve a budget of $424,809 for the Purchasing program. This represents an increase of $55,332 (15.0%) from the FY 2023-24 Adopted Budget.
The increase is due to increases in Cost Allocation expenses. Matrix Consulting Group updated the Cost Allocation Plan (CAP) based on a CAP study performed in 2023.
The following table shows unfunded needs for the program.
FY 2024-25 Proposed Budget
Administrative Services
336
Service
Description
Estimated
Cost
Funding
Status
Training
Investment
California Association of Public Procurement Officials
(CAPPO) 2025 Conference - in Person
$1,500
Unfunded
Training
Investment
Successful Scope of Work Development (5 @ $195/ea)
National Institute of Governmental Purchasing, Inc
(NIGP)
$1,000
Unfunded
Analytic Support
Student Intern for support with Presentation
Development, Handout Materials, Policy comparison
$5,000
Unfunded
Professional
Purchasing
Support
Professional Consultant to Research and develop bid
and quote documents
$15,000
Unfunded
Professional
Purchasing
Support
Consultant to draft training presentations for citywide staff including contract development, contract
negotiations, RFP use
$20,000
Unfunded
Professional
Purchasing
Support
Consultant to develop template for documenting and
achieving the Achievement of Excellence in
Procurement (AEP) Award
$15,000
Unfunded
Total
$57,500
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
FY 2024-25 Proposed Budget
Administrative Services
337
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Charges for Services
$
-
$
-
$
-
$ 321,408
Total Revenues
$
-
$
-
$
-
$ 321,408
Expenditures
Employee Compensation
$
-
$ 35,897
$ 255,899
$ 272,068
Employee Benefits
$
-
$ (3,149)
$ 111,804
$ 131,492
Materials
$
-
$ 1,546
$ 1,752
$ 1,409
Contract Services
$
-
$ 200
$
-
$
-
Cost Allocation
$
-
$
-
$
-
$ 19,822
Contingencies
$
-
$
-
$ 22
$ 18
Total Expenditures
$
-
$ 34,494
$ 369,477
$ 424,809
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$
-
$ 34,494
$ 369,477
$ 103,401
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the
Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
DIRECTOR OF ADMIN SERVICES
0 0
0.20 0.20
PURCHASING MANAGER
0 1.00
1.00 1.00
Total
0 1.00
1.20 1.20
There are no changes to the current level of staffing.
FY 2024-25 Proposed Budget
Administrative Services
338
Budget
Budget Unit 100-41-426
General Fund - Finance - Budget
Budget at a Glance
2025 Proposed Budget
Total Revenues
$ 507,316
Total Expenditures
$ 572,882
Fund Balance
$
-
General Fund Costs
$ 65,566
% Funded by General Fund
11.4%
Total Staffing
2.0 FTE
Program Overview
The Budget program manages the budget-to-actual activities for both the operating budget and capital budgets. The program also develops, delivers, and updates the annual operating budget, twenty-year long-term financial forecast, and revenue and expenditure projections. Additionally, the Budget program provides financial planning and fiscal analysis on City issues and complex business decisions.
Service Objectives
Develops the annual operating budget.
Coordinates the preparation and publication of the operating budget document.
Communicates the budget through the City's interactive financial transparency portal.
Engages residents in the budgeting process.
Develops the Twenty-Year General Fund Financial Forecast.
Prepares and updates revenue and expenditure forecasts.
Analyze budget performance during the year and prepare Quarterly Financial Reports.
Provides departments with timely and accurate financial reports to assist them in their daily decision- making.
Assists departments with any necessary budget amendments during the year.
Advises the City in the areas of short and long-term financial planning and fiscal analysis.
Advises the City in developing and implementing sound financial policies.
Proposed Budget
It is recommended that City Council approve a budget of $572,882 for the Budget program. This represents an increase of $50,742 (9.7%) from the FY 2023-24 Adopted Budget.
The increase is due to increases in Cost Allocation expenses. Matrix Consulting Group updated the Cost Allocation Plan (CAP) based on a CAP study performed in 2023.
Revenues and Expenditures
FY 2024-25 Proposed Budget
Administrative Services
339
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Charges for Services
$
-
$
-
$
-
$ 507,316
Total Revenues
$
-
$
-
$
-
$ 507,316
Expenditures
Employee Compensation
$
-
$ 130,237
$ 352,271
$ 366,895
Employee Benefits
$
-
$ 26,849
$ 152,448
$ 155,599
Materials
$
-
$ 7,168
$ 14,249
$ 17,953
Contract Services
$
-
$ 4,280
$ 2,957
$
-
Cost Allocation
$
-
$
-
$
-
$ 32,211
Contingencies
$
-
$
-
$ 215
$ 224
Total Expenditures
$
-
$ 168,534
$ 522,140
$ 572,882
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$
-
$ 168,534
$ 522,140
$ 65,566
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the
Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
BUDGET MANAGER
0 1.00
1.00 1.00
DIRECTOR OF ADMIN SERVICES
0 0
0.20 0.20
MANAGEMENT ANALYST
0 0
0.75 0.75
Total
0 1.00
1.95 1.95
There are no changes to the current level of staffing.
FY 2024-25 Proposed Budget
Administrative Services
340
Human Resources
Budget Unit 100-44-412
General Fund - Human Resources - Human Resources
Budget at a Glance
2025 Proposed Budget
Total Revenues
$ 1,000,511
Total Expenditures
$ 1,467,527
Fund Balance
$
-
General Fund Costs
$ 467,016
% Funded by General Fund
31.8%
Total Staffing
4.9 FTE
Program Overview
The Human Resources Division is responsible for the administration of human resources programs, employee benefits, and labor relation programs including personnel selection, classification, compensation, equal employment opportunity, labor negotiations, employee relations, employee training and development, benefits, HRIS and retirement. The Human Resources Administration Division budget covers contracts and materials associated with supporting these internal services functions.
In addition, Human Resources administers risk management, safety and wellness programs, a self-insured workers’ compensation program, and retiree medical insurance. Funding for these internal services is reflected in subsequent Human Resources program budgets.
Service Objectives
Provide a working environment where respect for the individual is encouraged and safeguarded.
Provide timely personnel services to departments and divisions in a fair, objective, and equitable manner.
Enter into agreements with employee groups concerning terms and conditions of employment.
Provide an employee development program addressing immediate and long-term training needs.
Provide departments a listing of qualified persons for employment consideration within sixty days of an authorized vacant position.
Ensure equal employment opportunities.
Administer classification plan.
Administer employee benefits.
Provide personnel services consistent with the operational needs of the user department.
Proposed Budget
It is recommended that City Council approve a budget of $1,467,527 for the Human Resources program. This represents an increase of $72,061 (5.2%) from the FY 2023-24 Adopted Budget.
FY 2024-25 Proposed Budget
Administrative Services
341
The overall
increase is due to increases in Cost Allocation Plan (CAP) expenses. Matrix Consulting Group updated the CAP based on a study performed in 2023.
This increase is offset by decreases in executive
recruitment, tuition reimbursement and employee assistance program premium expenses.
The table below shows unfunded needs for this program.
Service
Description
Estimated Cost
Funding Status
Succession Planning
Hire consultant to assist with
developing a succession plan for the city
$20,000
Unfunded
Citywide Analyst
Classification Study
Consultant study of citywide analyst
classifications
$15,000
Unfunded
Total
$35,000
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Charges for Services
$ 2,122,380
$ 1,706,378
$ 1,884,120
$ 1,000,511
Miscellaneous Revenue
$
-
$ 2,470
$
-
$
-
Transfers In
$ 182,112
$
-
$
-
$
-
Total Revenues
$ 2,304,492
$ 1,708,848
$ 1,884,120
$ 1,000,511
Expenditures
Employee Compensation
$ 709,499
$ 767,855
$ 777,118
$ 765,589
Employee Benefits
$ 370,729
$ 367,391
$ 336,685
$ 351,256
Materials
$ 75,295
$ 85,784
$ 60,192
$ 63,276
Contract Services
$ 360,707
$ 300,638
$ 217,994
$ 204,445
Cost Allocation
$
-
$
-
$
-
$ 80,114
Contingencies
$
-
$
-
$ 3,477
$ 2,847
Total Expenditures
$ 1,516,230
$ 1,521,668
$ 1,395,466
$ 1,467,527
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ (788,262)
$ (187,181)
$ (488,654)
$ 467,016
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the
Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
FY 2024-25 Proposed Budget
Administrative Services
342
Position Title
2022
Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
DIRECTOR OF ADMIN SERVICES
0.20 0.20
0.20 0.20
HUMAN RESOURCES ANALYST
II
1.70 1.70
1.70 1.70
HUMAN RESOURCES MANAGER
1.00 1.00
1.00 1.00
HUMAN RESOURCES TECH
1.95 1.95
1.95 1.95
Total
4.85 4.85
4.85 4.85
There are no changes to the current level of staffing.
FY 2024-25 Proposed Budget
Administrative Services
343
Retiree Benefits
Budget Unit 642-44-414
Retiree Medical - Human Resources - Retiree Benefits
Budget at a Glance
2025 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 1,609,045
Fund Balance
$ (16,647)
General Fund Costs
$ 1,592,398
% Funded by General Fund
99.0%
Total Staffing
FTE
Program Overview
The Retiree Benefits program administers the City’s Other Post-Employment Benefits (OPEB).
Service Objectives
Provide investment oversight and appropriate funding for the City’s retiree medical liability. The City established a trust account with Public Agency Retirement Services (PARS) that will fund the future liability.
Annual contributions from the City are deposited into the trust and invested in a portfolio of equity, bond, and money market funds.
Proposed Budget
It is recommended that City Council approve a budget of $1,609,045 for the Retiree Benefits program. This represents an increase of $122,057 (8.2%) from the FY 2023-24 Adopted Budget.
This increase is based on the City's most current OPEB actuarial report.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
FY 2024-25 Proposed Budget
Administrative Services
344
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Benefits
$ 1,342,158
$ 1,380,875
$ 1,473,000
$ 1,592,398
Cost Allocation
$ 14,881
$ 14,782
$ 13,988
$ 16,647
Total Expenditures
$ 1,357,039
$ 1,395,657
$ 1,486,988
$ 1,609,045
Fund Balance
$ (135,835)
$ (1,395,657)
$ (1,486,988)
$ (16,647)
General Fund Costs
$ 1,221,204
$
-
$
-
$ 1,592,398
Staffing
There is no staffing associated with this program.
FY 2024-25 Proposed Budget
Administrative Services
345
Insurance Administration
Budget Unit 100-44-417
General Fund - Human Resources - Insurance Administration Budget at a Glance
2025 Proposed Budget
Total Revenues
$ 1,612,194
Total Expenditures
$ 2,444,954
Fund Balance
$
-
General Fund Costs
$ 832,760
% Funded by General Fund
34.1%
Total Staffing
0.2 FTE
Program Overview
The Insurance Administration General Liability and Property programs and Employment Practices Law insurance.
Service Objectives
Provide the City with General Liability and Property Insurance Provide the City with Employment Practices Law Insurance Proposed Budget
It is recommended that City Council approve a budget of $2,444,954 for the Insurance Administration program. This represents an increase of $147,517 (6.4%) from the FY 2023-24 Adopted Budget.
This increase is due to an increase in annual premiums for General Liability and Property insurance offset by a decrease in estimated litigated claims expenses.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
FY 2024-25 Proposed Budget
Administrative Services
346
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Charges for Services
$
-
$
-
$
-
$ 1,612,194
Miscellaneous Revenue
$
-
$ 1,689
$
-
$
-
Total Revenues
$
-
$ 1,689
$
-
$ 1,612,194
Expenditures
Employee Compensation
$ 19,680
$ 21,635
$ 21,793
$ 21,469
Employee Benefits
$ 8,689
$ 7,960
$ 9,403
$ 9,761
Contract Services
$ 1,101,955
$ 1,476,879
$ 2,188,193
$ 2,381,478
Cost Allocation
$ 49,808
$ 54,402
$ 50,696
$ 2,478
Contingencies
$
-
$
-
$ 27,352
$ 29,768
Total Expenditures
$ 1,180,132
$ 1,560,876
$ 2,297,437
$ 2,444,954
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 1,180,133
$ 1,559,187
$ 2,297,437
$ 832,760
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the
Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2022
Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
HUMAN RESOURCES ANALYST
II
0.10 0.10
0.10 0.10
HUMAN RESOURCES TECH
0.05 0.05
0.05 0.05
Total
0.15 0.15
0.15 0.15
There are no changes to the current level of staffing.
FY 2024-25 Proposed Budget
Administrative Services
347
Workers Compensation Insurance
Budget Unit 620-44-418
Workers' Compensation - Human Resources - Workers Compensation Insurance Budget at a Glance
2025 Proposed Budget
Total Revenues
$ 468,984
Total Expenditures
$ 571,410
Fund Balance
$ (102,426)
General Fund Costs
$
-
% Funded by General Fund
0.0%
Total Staffing
0.2 FTE
Program Overview
This program provides oversight of the Workers’ Compensation program, including claims, proactive Risk Management, return to work accommodations and excess workers compensation insurance. Additionally, this program is responsible for the administration of the City's self-insured unemployment insurance benefit account.
Service Objectives
Manage employee industrial injury and/or illness and provide proactive risk management programs to ensure employee safety in the workplace.
Monitor costs associated with claims.
Analyze and implement proactive measures to curtail costs.
Implement a return to work policy.
Manage and administer the City's unemployment insurance benefit account with the State of CA.
Proposed Budget
It is recommended that City Council approve a budget of $571,410 for the Workers Compensation Insurance program. This represents a decrease of $11,368 (-2.0%) from the FY 2023-24 Adopted Budget.
This budget is relatively unchanged from the prior fiscal year.
The table below shows the service-level reductions for this program.
Grouping
Service-Level Reduction
Fiscal
Impact
Service-Level Impact Narrative
Fiscal Accountability
Reduce Unemployment
Insurance
$(64,148)
New costs are reflective of post-
COVID estimates
Revenues and Expenditures
FY 2024-25 Proposed Budget
Administrative Services
348
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Other Financing Sources
$ 356,830
$ 436,462
$
-
$ 468,984
Total Revenues
$ 356,830
$ 436,462
$
-
$ 468,984
Expenditures
Employee Compensation
$ 31,069
$ 31,540
$ 31,723
$ 31,252
Employee Benefits
$ 8,066
$ 9,456
$ 13,002
$ 13,166
Contract Services
$ 476,344
$ 470,630
$ 502,477
$ 470,591
Cost Allocation
$ 28,167
$ 28,369
$ 29,295
$ 50,519
Contingencies
$
-
$
-
$ 6,281
$ 5,882
Total Expenditures
$ 543,646
$ 539,995
$ 582,778
$ 571,410
Fund Balance
$ (186,816)
$ (103,533)
$ (582,778)
$ (102,426)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior fiscal years, the
Adopted Budget for the prior fiscal year, and the Proposed Budget for the current fiscal year.
Position Title
2022
Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
HUMAN RESOURCES ANALYST
II
0.20 0.20
0.20 0.20
Total
0.20 0.20
0.20 0.20
There are no changes to the current level of staffing.
FY 2024-25 Proposed Budget
Administrative Services
349
Long Term Disability
Budget Unit 641-44-419
Compensated Absence/LTD - Human Resources - Long Term Disability Budget at a Glance
2025 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 110,329
Fund Balance
$ (110,329)
General Fund Costs
$
-
% Funded by General Fund
0.0%
Total Staffing
FTE
Program Overview
This program oversees claims and premiums associated with Long Term Disability.
Service Objectives
Obtain and manage insurance policies
Negotiate rates
Coordinate claims
Proposed Budget
It is recommended that City Council approve a budget of $110,329 for the Long Term Disability program. This represents an increase of $7,948 (7.8%) from the FY 2023-24 Adopted Budget.
This increase is due to a monthly premium expense associated with providing a contracted benefit for full time employees.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
FY 2024-25 Proposed Budget
Administrative Services
350
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$ 92,612
$ 97,976
$ 100,000
$ 108,000
Cost Allocation
$ 3,362
$ 2,767
$ 2,381
$ 979
Contingencies
$
-
$
-
$
-
$ 1,350
Total Expenditures
$ 95,974
$ 100,743
$ 102,381
$ 110,329
Fund Balance
$ (95,974)
$ (100,743)
$ (102,381)
$ (110,329)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
There is no staffing associated with this program.
FY 2024-25 Proposed Budget
Administrative Services
351
Compensated Absences
Budget Unit 641-44-420
Compensated Absence/LTD - Human Resources - Compensated Absences Budget at a Glance
2025 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 727,737
Fund Balance
$ (136,737)
General Fund Costs
$ 591,000
% Funded by General Fund
81.2%
Total Staffing
FTE
Program Overview
This program provides for payment of liabilities associated with employees retiring or leaving service.
Service Objectives
Properly account and disburse benefits as set forth in the employee contracts.
Proposed Budget
It is recommended that City Council approve a budget of $727,737 for the Compensated Absences program.
This represents an increase of $69,647 (10.6%) from the FY 2023-24 Adopted Budget.
This increase is reflective of the estimated number of employees eligible to cash out leave balances due to constructive receipts, retirements, resignations, and other types of separation from the City.
Under Internal
Revenue Service ("IRS") Regulations, the IRS considers income to be received for tax purposes if the individual actually receives it or has an option to receive it during the tax year. This is known as the constructive receipt doctrine.
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by
category. It includes actuals for two prior fiscal years, the Adopted Budget for the prior fiscal year, and the
Proposed Budget for the current
fiscal year.
FY 2024-25 Proposed Budget
Administrative Services
352
Category
2022 Actual
2023 Actual
2024 Adopted Budget
2025 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$ 332,588
$ 518,393
$ 654,000
$ 716,000
Cost Allocation
$ 5,590
$ 8,280
$ 4,090
$ 11,737
Total Expenditures
$ 338,178
$ 526,673
$ 658,090
$ 727,737
Fund Balance
$ (316,608)
$ 355,327
$ (278,090)
$ (136,737)
General Fund Costs
$ 21,570
$ 882,000
$ 380,000
$ 591,000
Staffing
There is no staffing associated with this program.
FY 2024-25 Proposed Budget
Administrative Services
353
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FY 2024-25 Proposed Budget
Administrative Services
354