HD CityofDowney AGENDA MEMO
Item No.
APPROVED BY
HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL CIPr MANAGERTO:
FROM:OFFICE OF THE CITY MANAGER
BY: STEPHEN W. HANNAH, DIRECTOR OF FINANCE
DATE :
SUBJECT:
NOVEMBER 12, 2024
FISCAL YEAR 2024-2025 FIRST QUARTER BUDGET REPORT AND
ADJUSTMENTS
EXECUTIVE SUMMARY
The City Council will consider receiving a Fiscal Year 2024-2025 First-Quarter Budget Performance Report, which provides insight into revenue and expenditure trends to be monitored through the fiscal year. Additionally, the City Council will consider approving Fiscal Year (FY) 2024-2025 revenue and appropriation budget amendments and the attached resolution amending the FY 2024-2025 appropriations and estimated revenue budgets
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RECOMMENDATION
That the City Council:
1. Receive and file the FY 2023-24 First Quarter Budget Report.
2. Adopt Resolution No. 24-8276, amending the FY 2024-2025 Adopted Budget.
BACKGROUND
The FY 2024-2025 First-Quarter Budget Performance Report is the City’s first snap shot of the revenues and expenditures for the fiscal year, and while only including a small portion of revenue and expenditure activity, it can provide some insight into revenue and expenditure trends to be monitored more closely as we move through the fiscal year.
Additionally, after the adoption of the annual budget, staff reviewed the operating and capital improvement budgets and identified various edits that needed to be performed to update the budget. Additionally, revenue and appropriations budget amendments are needed to reflect grant related activities not included in the adopted budget, budget enhancements related to unused encumbered funds from the prior fiscal year for Fire Department and Community Development contracts and projects, and Police Department patrol vehicle and motorcycle purchases. Finally, budget transfers are needed to recognize the realignment of the Information Technology functions within the City Manager’s Office and the movement of the Park Ranger Program from the Police Department to the Parks and Recreation Department.
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ADJUSTMENTS TO THE FISCAL YEAR 2024-2025 ADOPTED BUDGET NOVEMBER 12, 2024
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ANALYSIS
First Quarter General Fund Revenue and Expenditures.
General Fund revenues have increased by 12.8% when compared to the prior fiscal year.
However, when adjusting for one-time revenue transactions, the increase drops to less than 5%. Key revenue types for the City showed the following performance during the first quarter.
Property Tax – The first significant property tax distribution does not occur until November. However, during the quarter, the City did receive $496,816 in unsecured property tax revenue. This represented a 4.2% or $19,589 increase over receipts for the same period last year.
Sales Tax – Sales tax distribution occurs nearly 60 days after the conclusion of the reporting month. As such, the City received July receipts in September. Those receipts showed that Sales Tax was up 0.7%, $16,200, and Measure S Sales tax was up 7.0%, or $70,393, when compared to the same period last year.
Utility User Tax (UUT) - UUT taxes are up 42.0%, $457,881 when compared to the prior year. For the three-month period, Gas and Telephone UUTs were down 5.9% and 23.5% respectively, while the Electric UUT was up 70.7% or $509,844. The following table details the year-over-year first quarter results for UUT:
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Account FY 2023-2024
$ 197,733
720,823
171 ,954
$ 1,090,510
FY 2024-2025
$ 186,138
1 ,230,666
131 ,586
$ 1,548,391
$ Change % Change
$ (1 1 ,595) -5.9c70
509,844 70.7%
(40,368) -23.5%
$ 457,881 42.0%
Utility Users Tax - Gas
Utility Users Tax - Electric
Utility Users Tax - Telephone
Licenses, Permits, and Fees – Licenses, Permits, and Fees are up 11.1%, $229,676 over the prior fiscal year. This increase is primarily attributable to a 25.8%, or $132,629, increase in permit related receipts and $97,494, or a 6.3%, increase in Fee collections.
Hotel Tax – Hotel Tax is down 6.9%, $32,007 when compared to the prior year. The year-over-year decrease was consistent across all of the City’s hotels and could foreshadow other consumer behaviors. As such, staff will continue to monitor this situation closely.
A summary of first-quarter General fund revenues is contained in the following table:
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2 ADJUSTMENTS TO THE FISCAL YEAR 2024-2025 ADOPTED BUDGET NOVEMBER 12, 2024
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General Fund Revenues
Through September 30, 2024
Category FY 2023-2024 FY 2024-2025 $ Change % Change
Property Tax
Sales Tax
$467,227 $486,816 $19,589 4.2%
2,205, 198 2,221 ,398 16,200 0.7c70
7.0%
42.0%
11.lc70
-6.9%
19.6%
Sale Tax - Measure S 1 ,009,629 1 ,080,022 70,393
Utility Users Tax
Licenses, Permits and Fees
1 ,090,510
2,068,795
463, 193
2.586.570
1 ,548,391
2,298,471
431 ,186
3.093.173
457,881
229,676
(32 ,007)
506.603
Hotel Tax
All Other Revenue
Total $ 9,891,122 $ 11,159,457 $ 1 ,268,335 1 2.8%
On the other side of the equation, General Fund expenditures have increased by 9.0% or $2,482,323 when compared to the same period of the prior fiscal year. With 25% of the fiscal year completed, the City has used 23.2% of authorized appropriations. When comparing to the prior fiscal year, through 25% of the year, the City had spent 22.8% of its annual budget. The primary driver to this 0.4% change is fewer vacancies and higher personnel and benefit costs.
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While some September expenses have not yet been recorded, the first quarter does contain some expenditures (e.g., liability insurance, $2.4 Million in Finance, and Property insurance, $1.0 million in Public Works) that apply to the full year. When applying only 25% of these costs to the first quarter, the use of authorized appropriations faIls to
21.5%The following table provides a by department status for the first quarter of Fiscal Year 2024-2025
ADJUSTMENTS TO THE FISCAL YEAR 2024-2025 ADOPTED BUDGET NOVEMBER 12, 2024
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FY 2024 FY 2025 Year-over-year
Year.To-Date
Actual
Adjusted
BudgetDepartment Title
City Council
City Manager
City Clerk
City Attorney
Finance
Year-To-Date
Actual
%
Used $ Change
%
Change
$ 81 ,952
435,350
100,456
90,255
3,658,756
314,830
9,744,190
6,512,071
2,816,230
1 , 1 52,804
1 ,862,253
721 ,488
225,000
$ 348,326
3,195,577
1 ,197,600
367,941
9,102,859
1 ,771 ,064
46,074,227
30,410,800
10,956,492
6,850,869
8,557,139
2,650,794
8,807,232
$ 67,327
682,949
114,568
33,425
3,632,397
336,828
10,723,272
7,563,193
3,062,541
1 ,330,794
1 ,969,918
680,748
19.3%
21.4%
$ (14,625)
247,599
14,112
(56,831 )
(26,359)
21 ,998
979,082
1 ,051,122
246,311
177,990
107,664
(40,740)
(225,000)
-17.8%
56.9%
14.0%
-63.0%
9.6%
9.1 %
39.9%
19.0%
-0.7%
7.0%
10.0%
16.1 %
8.7%
15.4%
5.8%
Human Resources
Police 23.3%
24.9%
28.0%
Fire
Public Works
Community Development
Parks and Recreation
19.4%
23.0%
25.7%
0.0%
Library
Non-departmenta
-5.6%
-100.0%
$ 27,715,636 $130.290.920 $ 30.197.959 23.2% $ 2.482.323 9.0% The 9.0% increase in year-over-year actual costs is 1.65% over the adopted budget increase of 7.65%. This is primarily attributed to fewer vacancies, increased cost of benefits, and higher than expected overtime costs. Employee insurance increased $800,980 when compared to the same period the prior fiscal year. Overtime in the Police and Fire Departments grew $251,272 and $544,352 respectively. It should be noted that the FY 2024-2025 amounts incurred in personnel and benefit costs, excluding overtime, are in line with budgetary estimates through 25% of the fiscal year. Overtime costs for the first quarter used 39.3%, or $2.2 million, of the adopted $5.6 million overtime budget.
Other costs categories of the General Fund are currently below the 25% spending level through the first quarter. However, overtime costs are offset by the salary savings from vacancies currently in our public safety departments. Over the next quarter, staff will monitor these trends to see if any adjustments need to be made. (
Requested Changes to the Fiscal Year 2024-2025 Budget
During the first quarter of Fiscal Year 2024-2025, City staff identified various edits that need to be made to the adopted budget. These edits fall into four categories: carryforward of unused spending authority, the transfer of approved project spending authority from a future fiscal year to the current fiscal year, the transfer of appropriations between departments related to reorganizations, and additional funding needs for service requirements and projects.
Carryforward of Unused Amounts Encumbered in the Previous Fiscal Year ( 4 ADJUSTMENTS TO THE FISCAL YEAR 2024-2025 ADOPTED BUDGET NOVEMBER 12, 2024
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Community Development
During Fiscal Year 2023-2024, the Community Development Department had contracts that had encumbered available appropriations that were expected to be completed by the end of the fiscal year, and, as such, were not budgeted for in Fiscal Year 2024-20251. A few of these projects are ongoing efforts carrying forward into the current Fiscal Year. As the spending authority was restricted in the previous fiscal year, and no spending authority was requested as part of Fiscal Year 2024-2025 Adopted Budget, it is recommended to bring the remaining unspent funding authority associated with the remaining work into the Fiscal Year 2024-2025 Budget.
To accomplish this, it is recommended that General Fund appropriations be increased by $555,300 in expense accounts 10-4-5110-0700 - $38,600 (Land Management Software), 10-4-5115-0700 - $453,700 (Housing Element), and 10-4-5910-0700 - $63,000 (Consultants for Historic Preservation and Successor Agency/Housing Authority); and that appropriations be increased in the Art in Public Places Fund in account 47-1-6930- 0700 by $11,300 (Gateway Sign).
Police Department
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During Fiscal Year 2023-2024, the Police Department initiated a number of public safety vehicle purchases that were not all completed as of the end of Fiscal Year 2023-20242.
The Department contracted for the acquisition of 1 1 Dodge Durango Patrol Vehicles. The funding for this purchase is from Measure S. At the end of the Fiscal Year, unexpectedly, only 8 of the 1 1 vehicles had been delivered leaving a remaining balance of $167,400 for the final vehicle delivery. Additionally, the Department contracted for the acquisition of a single BMV motorcycle, which, likewise, was not received by Fiscal Year end as expected. The funding for this purchase is also from Measure S revenues. The outstanding balance on this purchase is $33,900 and is recommend to be carried over to the current year.
As the spending authority was restricted in the previous fiscal year, and no spending authority was expected to be needed as part of the Fiscal Year 2024-2025 proposed budget, it is recommended to bring the remaining unspent spending authority associated with each purchase into the Fiscal Year 2024-2025 budget.
To accomplish this, it is recommended that expense account 33-4-2120-0920 – Autos- Small Trucks and Vehicles be increased from $130,500 by $201,300 to $331,800. (
ADJUSTMENTS TO THE FISCAL YEAR 2024-2025 ADOPTED BUDGET NOVEMBER 12, 2024
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1 Detail can be found in Section 1 of Attachment B
2 Detail can be found in Section 1 of Attachment B
Fire Department
During the second half of FY 2023-2024, the Department successfully implemented a replacement of their Computer Aided Dispatch (CAD) program. Due to the critical nature of information provided by these systems, it was considered a prudent precaution to run the two programs, the old CAD program provided through Central Square and the new program provided through Motorola, parallel to each other in case issues arose with the new system post implementation. The support period is from January 1, 2024 through December 31 , 2024. As such, $57,707 is an expense of FY 2023-2024 and the remainder, $57,707 will be an expense of FY 2024-2025. The cost for supporting the old program was not included in the FY 2024-2025 budget. To adjust for this, it is recommended that an appropriation increase of $57,707 be added to the Department’s budget in account 10-4-2640-0700 – Contract Services.
Transfer of Personnel between Departments
Consolidation of Information Technology (IT) Personnel
To improve the overall support function for the City’s Information Technology and Communications support, the consolidation of all IT personnel under one division was undertaken, which will report to the City Manager (CM) Department. This move was initiated as part of the FY 2024-2025 budget process. Step one, was to move the core division from Finance to the City Manager’s Office (CMO). Step 2 is the movement of IT staff budgeted within the Police Department (PD) to the IT division of the CMO. The movement consists of 2 full time System Network Engineers and two part-time IT Technicians.
To accomplish this, the total of $245,148 of spending authority in the General Fund and $189,205 of spending authority in the Measure S operating Fund will be transferred from PD to the IT division of the CMO3.
Movement of Park Rangers
To better align the activities of Park Rangers with the needs of the Parks and Recreation Department, the Park Rangers Program, currently budgeted within the PD, are being transferred to the Parks and Recreation Department. The move will allow for more consistent and efficient monitoring, reporting, and remediation of problems or issues noted within City parks. This change involves the transfer of four part-time employees ( 6 ADJUSTMENTS TO THE FISCAL YEAR 2024-2025 ADOPTED BUDGET NOVEMBER 12. 2024
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and will result in the movement of $75,060 of spending authority from PD to Parks and Recreation4 within the General Fund.
3 Detail can be found in Attachment C, Section 1
4 Detail can be found in Attachment C. Section 2
Budget Omissions and Adjustments
On June 27, 2025, the City Council adopted the FY 2024-2025 Budget. Subsequent to that action, various additions were identified that result in amendments to the adopted budget. These amendments, as recommended, would result in the following adjustments to the adopted budget.
Police Department - Tobacco Grant
When the budget was prepared , the revenue estimate for the Police Department Tobacco Grant was incorrectly set at $5,000. The correct amount of the grant is $27,500. To correct this. it is recommended to increase estimated revenue account 11-3-2117 Tobacco Grant from $5,000 by $22,500 to $27,500.
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Reimbursement of ATP Grant
Prior to the onset of COVID-19, the City received $140,000 from the Metropolitan Transportation District in the form of an Active Transportation Program (ATP) grant to fund a bicycle share program. The City executed a contract with a vendor to operate the program before COVID. With the onset of COVID, the vendor ceased operations and did not resume operations after COVID and, as a result, the City’s Bike Share program became obsolete. Staff believes it is fiscally unfeasible to meet ATP grant requirements, which include a relaunch of the program at the City's expense and operation of the program for 20 years. To allow for the reimbursement of the ATP grant, it is recommended that an appropriation increase of $140,000 be added to account 10-4-5910-0488 – Grant Refunds
Missing line item for Community Development
When the budget was being prepared, Community Development was unable to access account 10-4-5110-0161 – Dues and Subscriptions due to a system limitation which has now been resolved. The omitted request for $27,000 would allow for the City to pay SCAG and LAFCO dues, as well as APA memberships for Planning staff. (
7 ADJUSTMENTS TO THE FISCAL YEAR 2024-2025 ADOPTED BUDGET NOVEMBER 12. 2024
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Missing Line Item for Economic Development
In April of 2023, the City became a member City of the Gateway Cities Affordable Housing Trust (GCAHT) . When the budget was being prepared, the allocation for the GCAHT was inadvertently omitted. To allow for the contribution to the GCAHT, it is recommended that an appropriation increase of $47,500 be added to account 10-4-1220-0700 – Contract Services
Capital Improvement Plan (CIP) Budget
When project budgets are adopted by the City Council as part of the Five-Year Capital Improvement Plan (CIP), the budget often spans multiple years consistent with a capital project’s life cycle. The estimated per year spend amounts are rarely 100% accurate.
Additionally, the amount specified for the year of the adopted operating budget is included with that budget, more of an administrative function related to annual budgetary control.
As the projects often cross fiscal years, changes to project timelines result in the need to adjust the appropriation amounts relative to the current fiscal year. The following recommended changes to project budgets are recommended for this purpose.
CIP Adjustments – Carryforward from Prior Fiscal Year
Area 7 Residential Street Pavement Rehabilitation Project – As the Fiscal Year 2024- 2025 budget was being prepared, an estimate of project expenses at June 30, 2024 for the Area 7 pavement Rehabilitation Project was prepared. The projected amount has since proven to have been overstated. As such, unused project spending authority from the prior fiscal needs to be added to the project budget for the current fiscal year. (
To adjust for this change, it is recommended that the Fiscal Year 2024-2025 project budget in accounts 32-1-6877-0520 – PW Construction Project, increased from $460,000 by $40,000 to $500,000; 38-1-6877-0520 – PW Construction Project, increased from $2,190,000 by $40,000 to $2,230,000; and 57-1-6877-0520 – PW Construction Project, be increased from $1,195,000 by $40,000 to $1,235,000. There is no change in either the funding for these projects or the expected overall Project cost.
Area 5 Residential Street Pavement Rehabilitation Project – As the FY 2024-2025 budget was being prepared, an estimate of project expenses at June 30, 2024 for the Area 5 pavement Rehabilitation Project was prepared. The projected amount has since proven to have been overstated. As such, unused project spending authority from the prior fiscal needs to be added to the project budget for the current fiscal year.
To adjust for this change, it is recommended that the FY 2024-2025 project budget in account 59-1-6876-0520 – PW Construction Project, be increased from $3,607,135 by $30,000 to $3,637,135. There is no change in the expected overall Project cost. (
8 ADJUSTMENTS TO THE FISCAL YEAR 2024-2025 ADOPTED BUDGET NOVEMBER 12, 2024
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CIP Adjustments – Current Fiscal Year Enhancement from Subsequent Fiscal Years Firestone Traffic Signal Upgrades – The appropriated FY 2024-2025 budget for this project is $250,000. The timeline for this project initially anticipated the bulk of the work to take place during Fiscal Year 2025-2026. However, the project has moved forward and now staff believes that a significant larger part of the project will be completed by the end of the current fiscal year. Funding for the project is from Transit Measure R.
To adjust for this change, it is recommended that the FY 2024-2025 project budget in account 56-1-6790-0520 – PW Construction Project be increased from $250,000 by $327,000 to $577,000. The FY 2025-2026 project budget will be reduced by the same amount. There is no change in the expected overall Project cost.
Paramount at Imperial Highway Intersection Improvements – The appropriated Y 2024- 2025 budget for this project is $2,741. After budget adoption, staff noted that this project was accidently budgeted in FY 2025-2026 instead of the current fiscal year.
To correct for this. it is recommended that in account 26-1-6745-0520 – PW Construction Project be increased from $2,741 by $583,350 to $586,091. The FY 2025-2026 project budget will be reduced by the same amount. There is no change in the expected overall Project cost.
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Lakewood Boulevard at Florence Avenue Intersection Improvements – The appropriated FY 2024-2025 budget for this project is $3,304. After budget adoption, staff noted that this project was accidently budgeted in FY 2025-2026 instead of the current fiscal year.
To correct for this. it is recommended that in account 26-1-6746-0520 – PW Construction Project be increased from $3,304 by $2,000,000 to $2,003,304. The FY 2025-2026 project budget will be reduced by the same amount. There is no change in the expected overall Project cost.
CIP Adjustments – Current Fiscal Year Enhancement for Projects Missing at Adoption As the CIP budget was being finalized, a couple needed capital improvement projects were identified and initiated that were omitted from the 5-year CIP budget.
Golden Park Structural Improvements – Near the end of FY 2023-2024, staff noted unsafe conditions that existed at Golden Park. Staff was authorized to initiate the immediate correction of those conditions. However, the cost for making these corrections was not fully developed at budget adoption and the project was incorrectly not included in the FY 2024-2025 budget.
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To complete the project, it is recommended that account 40-1-6932-0520 – PW Construction Project be increased from $0 by $115,000 to $115,000.
ADJUSTMENTS TO THE FISCAL YEAR 2024-2025 ADOPTED BUDGET NOVEMBER 12, 2024
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Police Department Forensic Room Improvements – in order to enhance Forensic room safety and operational efficiency, it was determined that a project to renovate and modify the existing forensic room should be undertaken. While design concepts were developed during FY 2023-2024, structural, electrical, and plumbing challenges had to be overcome and the project was not significantly underway by fiscal year end. In addition, the project was not included in the proposed budget.
To allow the project to continue, it is recommended that account 40-1-6929-0520– PW Construction Project be increased from $0 by $70,000 to $70,000.
CITY COUNCIL PRIORITIES
Fiscal Responsibility
FISCAL IMPACT
Approval of the recommended actions will:
•Increase Estimated Revenues in the Police Department Grant Fund by $22,500 •Carryforward Appropriations in the General Fund by $613,007 •Carryforward appropriations in the Measure S Capital Fund by $201,300 •Carryforward appropriations in the Art in Public Places Fund by $11,300 •Carryforward Capital Project Appropriations of $40,000 in the SBI Transportation Fund by $40,000
•Carryforward Capital Project Appropriations of $40,000 in the Vehicle Impact Fund by $40,000
•Carryforward Capital Project Appropriations of $40,000 in the Transit Measure M Fund by $40,000
•Carryforward Capital Project Appropriations of $30,000 in the Measure R Bond Fund •Transfer Project appropriations from Fiscal Year 2025-2026 to Fiscal Year 2024- 2025 in the amount of $327,000 in the Transit Measure R Fund •Transfer Project appropriations from Fiscal Year 2025-2026 to Fiscal Year 2024- 2025 in the amount of $2,583,350 in the CIP Grants Fund. •Increase appropriations in the General Fund by $214,500 •Increase appropriations in the Capital Projects fund by $185,000 (
ATTACHMENTS
Attachment A: Resolution 24-872X
Attachment B: Encumbrance Related Carryforward Appropriations Attachment C: Appropriation Transfer Related to Movement of Personnel 10 RESOLUTION NO. 24-8276
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DOWNEY
AMENDING THE FISCAL YEAR 2024-2025 BUDGET
WHEREAS, the City Council considered and adopted the proposed budget recommended by the City Manager for the Fiscal Year 2024-2025; and
WHEREAS, a number of appropriation omissions were noted after the adoption of the Fiscal Year 2024-2025 budget; and
WHEREAS, the corrections of these omissions are needed for City departments to carry out their responsibilities; and
WHEREAS, unspent appropriations encumbered for contracts and equipment purchases need to be bought forward into the Fiscal Year 2024-2025 budget; and WHEREAS, the additional appropriations are needed for City departments to carry out their responsibilities; and
WHEREAS, subsequent to the adoption of the budget it was determined that certain personnel should be moved between departments to enhance operational efficiency; and WHEREAS, appropriations related to these personnel transfers are needed in the receiving departments to fund related personnel costs; and WHEREAS, subsequent to the adoption of the Capital Improvement Budget, certain amounts of unspent project appropriations need to be bought forward to complete those projects; and
WHEREAS, subsequent to the adoption of the Capital Improvement Budget, certain amounts of project appropriations were programmed for Fiscal Year 2025-2026 are need to be transferred for the current fiscal year; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DOWNEY DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1. That the budget for the City of Downey for fiscal year 2024-2025, is hereby amended as set forth in Exhibit A of this resolution.
SECTION 2. That staff is directed to amend the budget incorporating those changes approved by Council.
SECTION 3. The City Clerk shall certify to the adoption of this Resolution.
APPROVED AND ADOPTED this 22-d day of October, 2024.
MARIO TRUJILLO, Mayor
ATTEST:
RESOLUTION NO. 23-8276
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MARIA ALICIA DUARTE, CMC
City Clerk
APPROVED AS TO FORM:
JOHN M. FUNK, CITY ATTORNEY
I HEREBY CERTIFY that the foregoing Resolution was adopted by the City Council of the City of Downey at a Special meeting held on the 28th day of November, 2023, by the following vote, to wit:
AYES: Council Members:
NOES: Council Members:
ABSENT: Council Members:
ABSTAIN: Council Members:
MARIA ALICIA DUARTE, CMC
City Clerk
RESOLUTION NO. 23-8276
PAGE 3
EXHIBIT A
Exhibit A to the Resolution
Increase Appropriations - General Fund
Account Amount
10-4-1220-0700
10-4-51 10-0161
10-4-5910-0488
Contract Services
Dues and Subscriptions
Grant Refunds
$47,500
27,000
140.000
214,500Total General Fund Increases
$
Increase Appropriations - Capital Project Fund Fund
Account Amount
40-1 -6932-0520
40-1 -6929-0520
Public Works Construction Projects
Public Works Construction Projects
Total Capital Projects Fund
$
$
115,000
70.000
185.000
1 of 7
Exhibit A to the Resolution
Carryforward Appropriations for the General Fund
Account Amount
10-4-2640-0700
10-4-5110-0700
10-4-5115-0700
10-4-5910-0700
Contract Services
Contract Services
Contract Services
Contract Services
57,707
38,600
453.700
63,000
613,007Total: Carryforward for the General Fund $
Carryforward Appropriations for the Measure S Capital Fund Account
33-4-2120-0920
Amount
$ 331 ,800Autos-Small Trucks and Vehicles
Carryforward Appropriations for the Art in Public Places Fund Account
47-4-6930-0700
Amount
$ 1 1,300Contract Services
2 of 7
Exhibit A to the Resolution
Transfer Appropriations within the General Fund
Account Amount
10-4-1380-0010
10-4-1380-0020
10-4-1380-0071
10-4-1380-0073
10-4-1380-0074
10-4-1380-0075
10-4-1380-0077
10-4-1380-0078
10-4-1380-0079
10-4-1380-0080
10-4-1380-0094
10-4-4310-0020
10-4-4310-0079
10-4-4310-0080
10-4-4310-0094
10-4-1 380-0010
10-4-1 380-0020
10-4-1 380-0071
10-4-1380-0073
10-4-1380-0074
10-4-1380-0075
10-4-1380-0077
10-4-1380-0078
10-4-1380-0079
10-4-1380-0080
10-4-1380-0094
10-4-4310-0020
10-4-4310-0079
10-4-4310-0080
10-4-4310-0094
Regular Salaries
Temporary Personnel
Health Insurance
Denntal Insurance
Life Insurance
Disability Insurance
CaIPERS UAL
CaIPERS retirement
PARS Retirement
Workers' Compensation
Medicare Tax
Temporary Personnel
PARS Retirement
Workers' Compensation
Medicare Tax
Regular Salaries
Temporary Personnel
Health Insurance
Denntal Insurance
Life Insurance
Disability Insurance
CaIPERS UAL
CaIPERS retirement
PARS Retirement
Workers’ Compensation
Medicare Tax
Temporary Personnel
PARS Retirement
Workers’ Compensation
Medicare Tax
$(145, 065)
(44,811 )
(21 ,986)
(634)
(306)
(630)
(11 ,008)
(16, 102)
(1 , 120)
(748)
(2 ,738)
(72,430)
(1 ,050)
(1 ,080)
(500)
145, 065
44,811
21 ,986
634
306
630
11 ,008
16, 102
1,120
748
2,738
72,430
1 ,050
1 ,080
500
Total General Fund
3 of 7
Exhibit A to the Resolution
Transfer Appropriations within the Measure S Operating Fund Account Amount
17-4-1 380-0010
17-4-1 380-0071
17-4-1380-0073
17-4-1380-0074
17-4-1380-0075
17-4-1380-0077
17-4-1 380-0078
17-4-1 380-0080
17-4-1 380-0094
17-4-2110-0010
17-4-2110-0071
17-4-2110-0073
17-4-2110-0074
17-4-2110-0075
17-4-21 10-0077
17-4-2110-0078
17-4-2110-0080
17-4-2110-0094
Regular Salaries
Health Insurance
Denntal Insurance
Life Insurance
Disability Insurance
CaIPERS UAL
CaIPERS retirement
Workers' Compensation
Medicare Tax
Regular Salaries
Health Insurance
Denntal Insurance
Life Insurance
Disability Insurance
CaIPERS UAL
CaIPERS retirement
Workers' Compensation
Medicare Tax
$139,624
19,835
634
306
630
10,595
15,499
78 2.004
(1 39,624)
(19,835)
(634)
(306)
(630)
(10,595)
(1 5,499)
(78)
(2,004)
$
Total: Measure S Operating Fund $
4 of 7
Exhibit A to the Resolution
Carryforward Project Appropriations - SBI Transportation Fund Account Amount
32-1 -6877-0520 Public Works Construction Projects $ 40,000 Carryforward Project Appropriations - Vehicle Impact Fund Account Amount
38-1-6877-0520 Public Works Construction Projects $ 40,000 Carryforward Project Appropriations - Transit Measure M Fund Account Amount
57-1-6877-0520 Public Works Construction Projects $ 40,000 Carryforward Project Appropriations - Measure R Bond Fund Account Amount
59-1-6876-0520 Public Works Construction Projects $ 30,000 5 of 7
Exhibit A to the Resolution
Transfer Appropriations from FY 2025-2026 to FY 2024-2025 - CIP Grants Fund Account Amount
26-1 -6745-0520
26-1 -6746-0520
Public Works Construction Projects
Public Works Construction Projects
Total CIP Grants Fund
$ 583,350
2,000.000
$ 2,583,350
Transfer Appropriations from FY 2025-2026 to FY 2024-2025 Transit Measure R Fund
Account
56-1 -6790-0520
Amount
$ 327,000Public Works Construction Projects
6 of 7
Exhibit A to the Resolution
Increase Estimated Revenues - Police Grant Fund
Account
11-3-21 17
Account Description
Tobacco Grant
Amount
$ 22,500
7 of 7
Attachment B
Encumbrance Related Appropriation Increases
Section 1 - Community Development
Contractor: Tierra West Advisors
Purpose: Successor Agency and Housing Authority Services Account: 10-4-5910-0700 Amount: $32,100
Contractor: GPA Consulting
Purpose: Historic Preservation Consulting Services
Account: 10-4-5910-0700 Amount: $23,400
Account: 10-4-5110-0700 Amount: $ 6,500
Contractor: IK Consulting, LLC
Purpose: Optimization of Land Management Software
Account: 10-4-5110-0700 Amount: $32, 100
Contractor: Moore lacofano Goltsman. Inc
Purpose: General Plan, Specific Plan, and Zoning Amendments for Housing Element Account: 10-4-5115-0700 Amount: $453,700
Contractor: Traw Associates Consulting
Purpose: Technical Assistance – Building and Fire – Existing Structures Account: 10-4-5910-0700 Amount: $7,500
Contractor: Graphic Solutions
Purpose: Professional Design Services for the Gateway Sign Account: 47-1-6930-0700 Amount: $11,300
Section 2 - Police Department
Contractor: Elk Grove Auto Group
Purpose: Purchase of Dodge Durango Patrol Vehicles
Account: 33-4-2120-0920 Amount: $167,400
Contractor: Long Beach BMW Motorcycles
Purpose: Motorcycle
Account: 33-4-2120-0920 Amount: $33,900
Attachment C
Section 1 - IT Staff from PD to CM
Fund lO - General Fund
Reduce
Account
Increase
Account Title Amount
$ (145,065)
(44,811 )
(21 ,986)
(634)
(306)
(630)
(11 ,008)
(16, 102)
(1,120)
(748)
2.738
Account
10-4-1380-0010
10-4-1 380-0020
104-1 380-0071
104-1 380-0073
104-1 380-0074
10-4-1380-0075
10-4-1380-0077
10-4-1380-0078
10-4-1380-0079
10-4-1380-0080
Account Title
Regular Salaries
Temporary Personnel
Health Insurance
Denntal Insurance
Life Insurance
Disability Insurance
CaIPERS UAL
CaIPERS retirement
PARS Retirement
Workers' Compensation
Medicare Tax
Amount
$ 145,065
44,81 1
21 ,986
634
306
630
11 ,008
10-4-2110-0010
10-4-2110-0020
10-4-2110-0071
10-4-2110-0073
10-4-2110-0074
10-4-2110-0075
10-4-2110-0077
10-4-21 1 0-0078
10-4-2110-0079
10-4-2110-0080
Regular Salaries
Temporary Personnel
Health Insurance
Denntal Insurance
Life Insurance
Disability Insurance
CaIPERS UAL
CaIPERS retirement
PARS Retirement
Workers' Compensation
Medicare Tax
16,102
1,120
748
2.738
$ 245.148
10-4-2110-0094
Total
10-4-1 380-0094
Total
Fund 17 - Measure S O 'rati Fund
Reduce
Account TitleAccount Amount
$ (139,624)
(19,835)
(634)
(306)
(630)
(10,595)
(15,499)
(78)
2.004
$ (189.20
Account
1741 380-0010
17-4-1380-0071
17-4-1 380-0073
1741 380-0074
17-4-1 380-0075
1741 380-0077
17-4-1380-0078
1741 380-0080
174-1 380-0094
Account Title
Regular Salaries
Health Insurance
Denntal Insurance
Life Insurance
Disability Insurance
CaIPERS UAL
CaIPERS retirement
Workers’ Compensation
Medicare Tax
Amount
$ 139,624
19,835
634
306
630
10,595
15,499
17-4-2110-0010
17-4-2110-0071
17-4-2110-0073
17-4-2110-0074
17-4-2110-0075
17-4-2110-0077
17-4-2110-0078
17-4-2110-0080
Regular Salaries
Health Insurance
Denntal Insurance
Life Insurance
Disability Insurance
CaIPERS UAL
CaIPERS retirement
Workers' Compensation
Medicare Tax
78 2.004
$ 189.205
17-4-2110-0094
Total Total
Section 2 - Park Rangers from Parks to PD
Reduce
Account Account Title
10-4-21 1 0-0020
10-4-2110-0079
10-4-2110-0080
10-4-2110-0094
Total
Increase
Account Account Title
104-4310-0020
10-4-4310-0079
1044310-0080
10-4-4310-0094
Total
Amount
$ (72,430)
(1 ,050)
(1 ,080)
'500
Amount
$ 72,430
1 ,050
1 ,080
500
$ 75,060
Temporary Personnel
PARS Retirement
Workers' Compensation
Medicare Tax
Temporary Personnel
PARS Retirement
Workers' Compensation
Medicare Tax