MEMORANDUM
PUBLIC WORKS DEPARTMENT
DATE: December 3, 2024
TO: David Gassaway, City Manager
FROM: Chris Lewis, Sr. Management Analyst
SUBJECT: Fiscal Year 2023-2024 and 2024-2025 Budget Reconciliation for LLMD No. 2023- 11 (Paradise Valley) and Update to Staff Cost Distributions for LLMD No. 2023-1 (Gateway) and LLMD No. 2023-11 (Paradise Valley)
RECOMMENDED ACTION
Receive report.
STATEMENT OF ISSUE
At the October 15, 2024, City Council meeting , residents from Landscaping and Lighting Maintenance District No. 2023 -11 (Paradise Valley) (LLMD No. 2023 -11 or District ) requested detailed information regarding the fiscal year (FY) 2023 -2024 and 2024 -2025 district budgets.
Council directed staff to provide a budget reconciliation of the two years.
Staff identified an updated staff cost distribution method that results in an increase to the City’s General Fund Contributions for FY 2023-2024 and FY 2024-2025.
BACKGROUND
LLMD No. 2023 -11 was established in June 2023 in accordance with the 1972 Landscaping and Lighting Act (1972 Act) and Article XIII D of the California Constitution, also known as Proposition 218, to fund landscaping and lighting maintenance services for approximately 910,964 square feet of landscape, 1,875 trees, and 368 streetlights in the Paradise Valley area.
As part of the formation proces s, the City hired NBS Government Finance Group (NBS) to complete an engineering and financial analysis of the p roposed district, develop the LLMD No.
Memo to David Gassaway
Re: Fiscal Year 2023-2024 and 2024-2025 Budget Reconciliation for LLMD No. 2023-11 (Paradise Valley) and Update to Staff Cost Distributions for LLMD No. 2023-1 (Gateway) and LLMD No. 2023-11 (Paradise Valley)
December 3, 2024
2 2023-11 FY 2023-2024 Engineer’s Report, and conduct a balloting process to propose to District property owners the formation of the District.
The initial Engineer’s Report included: 1) a general description of improvements, 2) an estimated FY 2023-2024 budget, 3) an explanation of the methodology used to allocate costs to the City for general benefit s conferred upon the public at large and to the property owners for special benefits conferred upon the parcels within the District, and 4) the maximum assessment rates for each parcel.
District property owners were given the opportunity to review the FY 2023 -2024 Engineer’s Report prior to submitting their ballots. On June 7, 2023, ballots were tabulated, and the Council determined that a majority protest, as defined in Section 53753 of the Government Code, was not filed by the property owners (i.e. the District’s formation passed) . The Council adopted Resolution No. 2023-145 declaring the results of ballot proceedings, approving the FY 2023-2024 Engineer’s Report, and ordering the formation of LLMD No. 2023-11.
The following year, on June 18, 2024, as part of the required annual District proceedings, the Council adopted Resolution No. 2024 -167 approving the FY 2024- 2025 Engineer’s Report, confirming District assessments, and ordering District improvements. The FY 2024- 2025 Engineer’s Report contained the same elements as the FY 2023-2024 Engineer’s Report, including an updated budget which reflected FY 2024-2025 estimated costs.
DISCUSSION
At the October 15, 2024, Council meeting, several District residents requested an explanation of certain budget variances from the FY 2023- 2024 Engineer’s Report to the FY 2024 -2025 Engineer’s Report. Specifically:
A. Why did the budget for trail maintenance and irrigation parts and repairs appear to be eliminated?
B. Why did city staff costs appear to nearly double from $46,961 to $91,752? C. Why did the budget for landscaping and lighting contingency and reserves decrease? D. Why did the general benefit contribution decrease?
In response to these requests, the Council directed staff to provide a reconciliation of the FY 2023-2024 and FY 2024-2025 District budgets.
Memo to David Gassaway
Re: Fiscal Year 2023-2024 and 2024-2025 Budget Reconciliation for LLMD No. 2023-11 (Paradise Valley) and Update to Staff Cost Distributions for LLMD No. 2023-1 (Gateway) and LLMD No. 2023-11 (Paradise Valley)
December 3, 2024
3 Attachment 1 provides a reconciliation between the FY 2023-2024 and FY 2024-2025 budgets along with explanation notes. The f ollowing are detailed explanations for the variance between the two years.
A. Trail Maintenance and Irrigation Parts and Repairs
Trail maintenance (Item No. 3) and irrigation parts and repairs (Item No. 6) services were not eliminated from the FY 2024-2025 budget. The line-item budgets for these services that appeared in the FY 2023-2024 budget were added to the line-item budget for landscape maintenance (Item No. 1) in FY 2024-2025. The landscape maintenance contractor, TerraCare Associates, provides those services as part of their regular maintenance scope of work.
The Engineer’s Reports are developed by NBS and the budgeted line items shown in the reports are organized and categorized slightly differently than a typical city budget. As such, Attachment 2 to this memo (titled Exhibit A) shows the FY 2024-2025 LLMD No. 2023-11 budget as approved by the Council via Resolution No. 2024- 167. This shows the standard city budget format which supplements the budget shown in the FY 2024-2025 Engineer’s Report (provided in Attachment 3).
B. Staff Costs
The Public Works Engineering Division provides district administration services, and the Public Works Operations Division provides operations management services for all sixteen of the City’s active LLMDs.
FY 2023 -2024 staff costs were originally estimated at $46,961 in December 2022 when the Engineer’s Report was being developed. H owever, actual staff costs for FY 2023- 2024 were $75,945.
There were no changes made to the staff time allocated to the district from FY 2023-2024 to FY 2024-2025. However, staff costs were budgeted at $91,752 in FY 2024 -2025 based on the FY 2023-24 actuals, inflated by increase s in employee benefits costs, annual salary step increases , and cost of living adjustments.
C. Landscaping and Lighting Contingency and Reserves
The FY 2023-2024 landscaping and lighting contingency and reserves were estimated at $50,402 and $4,750, respectively. Two factors necessitated a reduction of the contingency reserves:
Memo to David Gassaway
Re: Fiscal Year 2023-2024 and 2024-2025 Budget Reconciliation for LLMD No. 2023-11 (Paradise Valley) and Update to Staff Cost Distributions for LLMD No. 2023-1 (Gateway) and LLMD No. 2023-11 (Paradise Valley)
December 3, 2024
4 1. The increase in staff costs in FY 2024-2025; and
2. A request made by residents of Paradise Valley to add the maintenance of landscaping along the west side of Paradise Valley Drive near Tassajara Court to the District’s TerraCare landscape maintenance contract at $6,720 per year. This service was previously funded entirely by the City’s General Fund.
These changes meant the District had less residual funding available in FY 2024 -2025 to budget for landscaping and lighting contingency and reserves. As a result, the budget for these line items were decreased from the original FY 2023-2024 estimates.
D. General Benefit Contributions
The City and District residents share all direct operating costs , including costs for contingency expenditures and fund balance reserve s. The City’s share of direct operating costs is known as the General Benefit Contribution and is intended to pay for improvements that confer a general benefit upon the public at large. General Benefit Contributions are calculated as a percentage of the direct operating costs, which excludes administration costs for staff, consultants, and county fees as administration costs are borne exclusively by District residents.
In FY 2023-2024, the General Benefit Contribution was $171,004. The increase in staff costs in FY 2024-2025 resulted in a decrease in direct operating costs thereby decreasing the General Benefit Contribution to $159,756.
Update to Staff Cost Distribution for LLMD No. 2023-1 and LLMD No. 2023-11
While not a request by residents at the October 15 City Council meeting, staff’s review and reconciliation of the engineer’s report and budgets did uncover a needed fix in the distribution of staff costs for both the Gateway and Paradise Valley new districts.
NBS used a similar methodology to calculat e maximum assessment rates and allocate costs in both districts. In the FY 2023-2024 and FY 2024-2025 Engineer’s Reports, costs for Public Works Engineering and Operations staff were grouped together and included in the administration category of expenses . However, these staff costs should not have been grouped together as administration.
Since the property owners pay all District administration costs, the inclusion of Public Works Operations staff in administration disproportionately burdens the property owners. Whereas, Memo to David Gassaway
Re: Fiscal Year 2023-2024 and 2024-2025 Budget Reconciliation for LLMD No. 2023-11 (Paradise Valley) and Update to Staff Cost Distributions for LLMD No. 2023-1 (Gateway) and LLMD No. 2023-11 (Paradise Valley)
December 3, 2024
5 the City and property owners share all direct operating costs, redistributing Operations staff costs results in greater General Benefit Contributions. This in-turn increases the available funding for landscaping and lighting contingency and reserves in each fiscal year without increasing the total amount of assessments collected from the property owners.
Attachments 4 and 5 show the redistribution of Operations staff costs from Administration to Landscaping according to the FY 2023 -2024 and FY 2024-2025 budgets shown in the Engineer’s Reports. As budgeted, the additional General Benefit Contribution for LLMD No. 2023-1 is $4,015 for FY 2023-2024 and $5,588 for FY 2024-2025, and the additional General Benefit Contribution for LLMD No. 2023-11 is $13,063 for FY 2023-2024 and $26,469 for FY 2024-2025.
The additional General Benefit Contributions for FY 2023-2024 will be reflected in FY 2024-2025 as the books for FY 2023-2024 are closed.
DOCUMENTS ATTACHED
Attachment 1: Budget Reconciliation Outline
Attachment 2: Exhibit A from Resolution No. 2024-167
Attachment 3: LLMD No. 2023-11 FY 2024-2025 Engineer’s Report Budget Attachment 4: LLMD No. 2023-1 Updated Staff Cost Distribution Attachment 5: LLMD No. 2023-11 Updated Staff Cost Distribution
STAFF CONTACT
Chris Lewis, Sr. Management Analyst
(707) 428-7089
[email protected]
Coordinated with: N/A
LLMD No. 2023-11 (Paradise Valley)
FY 2023-2024 vs. FY 2024-2025 Budget Reconciliation
Item No. Improvement FY 23-24 FY 24-25 FY 24-25 vs FY 23-24 Explanation Landscaping and Street Trees
1 Landscape Maintenance 273,289 354,288 80,999 Increased to accommodate Item Nos. 3, 6, and Tassajara Court ($6,720) per Mr. Johnson's request 2 Tree Maintenance 109,375 109,375 0 3 Trail Maintenance 38,797 - (38,797) FY 23-24 budget was estimate only; Service is now included in Item No. 1 4 Weed Abatement 7,210 7,210 - 5 Irrigation 92,000 92,000 - 6 Irrigation Parts and Repairs 45,548 - (45,548) FY 23-24 budget was estimate only; Service is now included in Item No. 1 7 Contingency (5%) 25,201 10,000 (15,201) Reduced to accommodate increased staff costs 8 Reserves (5%) 25,201 3,000 (22,201) Reduced to accommodate increased staff costs Subtotal Landscaping: 616,621 575,873 (40,748) Street Lighting
9 Street Light Maintenance 9,200 9,200 - 10 Electricity 44,160 44,160 - 11 Contingency (5%) 2,375 1,925 (450) Reduced to accommodate increased staff costs 12 Reserves (5%) 2,375 - (2,375) Reduced to accommodate increased staff costs Subtotal Street Lighting: 58,111 55,285 (2,826) Administration
13 City Staff Costs 46,961 91,752 44,791 Increased staff 14 County Fees 5,662 5,800 138 Approx. 1% of total levy 15 Engineer/Consultant Costs 8,000 8,725 725 Actual cost of consulting contract Subtotal Administration 60,623 106,277 45,654 Total Cost of Improvements 735,355 737,435 2,080 General Benefit - Lighting (5.12%) 2,975 2,831 General Benefit - Landscaping (27.25%) 168,029 156,925 Total General Benefit Contributions/City Share 171,004 159,756 Total Cost of Improvements 735,355 737,435 (Less) Total General Benefit Contributions 171,004 159,756 Total Special Benefit/Property Owner Share 564,350 577,679 ATTACHMENT 1
EX H IB IT A
LA N D SC A PIN G A N D LI G H T IN G M A IN T EN A N C E D IST R ICT N O . 20 23 - 11 ( PA R A D ISE V A LLEY ) FU N D 188
FY 20 24 - 20 25 BU D G ET PR O JEC T IO N S
BU D G ET
O BJECT FY23- 24 A ctu a l* FY23- 24 Pro j FY24- 25 Proj FY25- 26 Proj FY26- 27 Proj FY27- 28 Proj FY28- 29 Proj 610 6 • SPEC IA L A SSESSM EN T S 282, 164 56 4 , 3 5 0 577 , 679 594, 77 6 612, 618 631, 049 650, 198 64 0 1 - IN T IN C O N PO O LED IN V EST M E N T S 50 0 1, 0 00 2, 000 3, 000 5, 000 6, 000 76 0 1 · T RA N S IN G EN ER A L FU N D 0 11 128, 253 17 1 , 0 0 4 159 , 7 56 164, 524 169, 485 174, 595 180, 002 TO TAL REVENUE 410, 917 735, 354 738, 435 761, 300 785, 103 810, 644 836, 200 City Staff Costs
8 10 1 · SA LA R IES 28 , 614 42 , 0 80 51, 522 53, 068 54, 660 56, 300 57, 989 810 3 - O V ERT IM E 76 1 1, 11 9
810 5 - LEA V ETI M E 4, 34 6 6, 39 1
811 1 - BU D G ET ED SA LA RY SA V IN G S ( 2,592 ) ( 2, 670) ( 2, 750) ( 2, 833) ( 2, 918) 82 0 9 · M ED IC A R E TA X 48 3 710 74 5 767 790 814 838 82 10 • D EFER R ED CO M P EN SA T IO N 1, 9 12 2, 8 11 2, 7 85 2, 869 2, 955 3, 043 3, 13 5 82 11 - IC M A VA N T A G EC A RE R ET IR EE H LTH 18 2 26 7 26 1 269 277 285 294 82 1 2 • PO B ER RA T E 76 3 1, 12 2 2, 0 14 2, 075 2, 13 7 2, 201 2, 267 82 1 9 · U N IFO R M / EQ U IP/ BO O T/ A U TO 16 24 19 20 20 21 22 82 2 0 · M ED IC A L 6,7 69 9, 9 5 4 11 , 18 8 11 , 524 11 , 870 12, 226 12, 593 82 2 1 • D EN T A L A N D V IS IO N 4 11 60 4 630 649 668 688 709 82 3 5 · LIFE/ D ISA B ILI T Y IN SU R A N C E 11 5 16 9 172 177 183 188 194 82 3 8 • SP EC IA L CO M P EN SA TIO N 16 9 24 9 24 0 247 255 262 270 82 4 0 · PER S- M ISC ELLA N EO U S- C LA SSIC 99 7 1, 4 6 7 1, 38 0 1, 421 1, 4 64 1, 508 1, 553 824 1 • PER S- M ISC ELLA N EO U S- PEP RA 2, 754 4, 0 50 4, 225 4, 352 4, 4 83 4, 617 4, 756 8 24 2 · PER S- M ISC ELLA N EO U S- U N FU N D LI A B 5, 1 11 7, 5 16 12, 658 13 , 038 13 , 4 29 13 , 832 14, 247 88 14 • W C IN S U R A N C E C H A R G ES 785 1, 1 5 5 1, 668 1, 718 1, 7 69 1, 823 1, 877 88 30 · V A CA T IO N / SIC K LEA V E C H A R G ES 1, 88 9 2, 7 77 4, 336 4, 466 4, 600 4, 738 4, 880 Subtotal - City Staff Costs 56, 076 82, 464 91, 252 93, 990 96, 809 99, 71 4 102, 705 Other Administration
89 11 - O TH ER CO N SU LT IN G SER V IC ES 8, 72 5 8, 72 5 8, 987 8, 987 9, 256 9, 257 90 0 3 • A D V ER T ISIN G 50 0 50 0 515 530 546 563
90 3 8 · CO U N T Y A D M IN EX PEN S ES 2, 8 22 5, 6 6 2 5, 800 5, 974 6, 153 6, 338 6, 528 Subtotal - Other Administration 2, 822 14, 887 15, 025 15, 476 15, 670 16, 141 16, 348 Operations
8334 · S TR EET LI G H T S 9, 2 0 0 9, 20 0 9, 476 9, 760 10 , 053 10, 355 84 04 - W EED A BA T EM EN T 3, 0 76 7, 2 10 7, 2 10 7, 426 7, 649 7, 879 8, 11 5 84 0 5 · LA N D SC A PIN G M A IN T EN A N C E 22 8 , 56 3 35 7 , 6 3 5 354 , 288 354, 288 364, 917 364, 917 375, 864 87 0 2 - PG & E- ELECT RIC IT Y 1, 2 62 44 , 1 6 0 44, 160 44, 160 45, 4 85 46, 849 48, 255 87 0 4 - W A T ER SER V IC ES 23 , 3 26 92 , 0 0 0 92, 0 00 92, 000 94, 760 97, 603 10 0, 531 90 2 8 - O TH ER EX PEN SES 1, 1 7 1 27 , 5 76 11 , 925 13 , 500 364, 000 17, 000 17, 000 Subtotal • Operations 257, 399 537, 781 518, 783 520, 850 886, 571 544, 300 560, 11 9 TOTAL EXPENSE 316, 296 635, 132 625, 060 630, 316 999, 050 660, 155 679, 172 NET SURPLUS/ DEFI CIT 94, 621 100, 222 113, 375 130, 984 ( 213 , 947) 150, 489 157, 028 Beginning Fund Balance
Net Surplus/ Deficit
Mkt Val- Unrealized Gain/ Loss
94 , 62 1
FUND BALA NCE
10 0, 22 2
10 0 , 2 22 11 3, 37 5
213 , 597
13 0, 984
344, 581
213 , 947)
13 0, 634
150, 489
281, 124
157, 028
ENDING FUND BALANCE 94, 621 100, 222 213 , 597 344, 581 13 0, 634 281, 124 438, 1S2 A s of 03/ 3 1/ 20 24
ATTACHMENT 2
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 2023- 11 ( PARADISE VALLEY) FUND 188
FY 2024- 2025 BUDGET PROJECTIONS
FUND 188 RESERVES
RESERVE TYPE FY23- 24 Actual' FY23- 24 Proj FY24- 25 Proj FY25- 26 Proj FY26- 27 Proj FY27- 28 Proj FY28- 29 Proj
TREE MAINTENANCE
Beginning Balance 80, 000 189, 375 302, 359 69, 072 189, 637 Contribution 80, 000 109, 375 112, 984 116, 713 120, 564 124, 543 Expensed ( 350, 000)
Ending balance 80, 000 189, 375 302, 359 69, 072 189, 637 314, 180
LANDSCAPING
Beginning Balance 17, 647 20, 647 35, 047 49, 947 78, 347 Contribution 17, 647 3, 000 14, 400 14, 900 28, 400 30, 800 Expensed
Ending balance 17, 647 20, 647 35, 047 49, 947 78, 347 109, 147
STREETLIGHTS
Beginning Balance 2, 575 3, 575 7, 175 11, 615 13, 140
Contribution 2, 575 1, 000 3, 600 4, 440 1, 525 1, 685
Expensed
Ending balance 2, 575 3,575 7, 175 11, 615 13, 140 14, 825 TOTAL RESERVES BEGINNING BALANCE 100, 222 213, 597 344, 581 130, 634 281, 124 Total Reserve Contribution 100, 222 113, 375 130, 984 136, 053 150, 489 157, 028 Total Reserve Expensed ( 350, 000)
TOTAL RESERVES ENDING BALANCE 100, 222 213, 597 344,581 130, 634 281, 124 438, 152
ATTACHMENT 2
3 . ES T IM A T E O F C O S T S
3. 1 Improvement Costs
The following table summarizes the estimated annual costs to fund the Improvements for Fiscal Year 2024/ 25:
I Description Amount111
Landscaping and Street Trees
Landscape Maintenance $ 354, 288
Tree Maintenance 109, 375
Trail Maintenance 0
Weed Abatement 7, 210
Irrigation 92, 000
Irrigation Parts and Repairs 0. 00
Contingency ( 5%) 10, 000
Reserves ( 5%) 3, 000
Subtotal Landscaping: $ 575, 873
Street Lighting
Street Light Maintenance $ 9, 200
Electricity 44, 160
Contingency ( 5%) 1, 925
Reserves ( 5%) 0
Subtotal Street Lighting: 55, 285
Administration
City Staff Costs $ 91, 752
County Fees 5, 800
Engineer/ Consultant Costs 8, 725
Subtotal Administration $ 106, 277
Total Cost of Improvements $ 737, 435
Less General Benefit Portion ( Lighting- 5. 12%) ( 2, 831) Less General Benefit Portion ( Landscaping - 27 . 25%) ( 156, 925) Total Cost of Improvements to Be Assessed $ 577, 679
Total Special Benefit Points 12l 17, 763
I Maximum Rate Per Special Benefit Point - FY 2024/ 25 131I Lighting 6. 33400
Landscaping 86. 3933
As~ essed Rate Per Special Benefit Point - FY 2024/ 25 --- - -- - - Lighting 6. 3321
Landscaping 86. 3891
1) Slight variances may occur due to rounding.
2) Total Benefit Points for each Lighting and Landscaping. 3) Refer to Section 6. 6 for inflator information.
City of Fairfield
Landscaping and Lighting Maintenance District No. 2023- 11 ( Paradise Valley)- Fiscal Year 2024/ 25 Report 8 ATTACHMENT 3
3 . 2 Fi sc a l V e a r 2 0 2 4 /2 5 A s s e s s m e n t The following table breaks down the estimated annual costs from above for Fiscal Year 2024/ 25 by Improvement type. The Landscaping and Lighting Budget, the% of Budget and the General Benefit Percentages by Improvement type utilized in the Table below have been rounded. The final assessment rates listed in Section 9 have been truncated to two decimal places.
I
I Special
I '
Landscaping & % of Special I Admin Total to be Benefit Rate per I
Description Lighting Budget Budget I Benefit111 I Budget 121 Assessed Points ( SBP) SBP Lighting Budget $ 55, 285 8. 76% $ 52, 454 $ 9, 309 $ 61, 764 9, 754 $ 6. 3321 Landscaping Budget 575, 873 91. 24% $ 418, 948 $ 96,96 8 $ 515, 915 5, 972 $ 86. 3891 Total 631, 158 $ 471, 402 $ 106, 277 $ 577, 679 15, 726 1) See Section 5 for Quantification of Special Benefit. 2) Includes County fees, Engineer/ Consultant costs and City staff costs. Equals (Total Adm in Budget x % of Budget).
Slight variances may occur due to rounding.
3. 3 Fund Balance
It is the intent of the City to maintain a Fund Balance which shall not exceed the estimated costs of maintenance and servicing of the Improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later.
The reserve balance information for the District is as follows:
Estim ated Fiscal Vear Ending June 30, 2024 Fund Balance $ 100,222 Fund Balance Contribution - Fiscal Year 2024/ 25
Tree Maintenance $ 0. 00
Lighting 0.00
Landscaping 0. 00
Fund Balance Collection - Fiscal Year 2024/ 25 Ill
Tree Maintenance $ 109, 375
Lighting 1, 000
Landscaping 3, 000
Estimated Fiscal Vear Ending June 30, 2025 Fund Balance $ 213, 597 1) The City will continue to collect reserves until it has accumulated fund balance in the amount equal to the cost of maintenance and servicing of the Improvements through the County of Solano' s apportionment of special assessments.
This amount is approximately $ 368, 000 for FY 2024/ 25.
City of Fairfield
Landscaping and Lighting Maintenance District No. 2023- 11 ( Paradise Valley) - Fiscal Year 2024/ 25 Report 9 ATTACHMENT 3
LLMD No. 2023-1 (Gateway)
FY 2023-2024 vs. FY 2024-2025 Budget Update to Staff Cost Distribution Improvement Original Updated Variance Original Updated Variance Landscaping and Street Trees
Landscape Maintenance 164,353 164,353 - 181,125 181,125 - Landscape Maintenance - City Operations Staff - 14,636 14,636 - 20,610 20,610 Tree Maintenance 37,975 37,975 - 39,114 39,114 - Irrigation 126,500 126,500 - 126,500 126,500 - Irrigation Parts and Repairs 18,261 18,261 - - - - Contingency (5%) 16,300 18,050 1,750 16,875 16,875 - Reserves (5%) 16,300 18,050 1,750 18,500 23,380 4,880 Subtotal Landscaping: 379,689 397,825 18,136 382,114 407,604 25,490 Street Lighting
Street Light Maintenance 1,750 1,750 - 1,750 1,750 - Electricity 8,400 8,400 - 8,400 8,400 - Contingency (5%) 477 730 253 550 858 308 Reserves (5%) 477
739 262 600 1,000 400 Subtotal Street Lighting: 11,104 11,619 515 11,300 12,008 708 Administration
City Staff Costs 18,506 3,870 (14,636) 27,356 6,746 (20,610) County Fees 4,173 4,173 - 3,490 3,490 - Engineer/Consultant Costs 8,000 8,000 - 5,900 5,900 - Subtotal Administration 30,679 16,043 (14,636) 36,746 16,136 (20,610) Total Cost of Improvements 421,472 425,487 4,015 430,160 435,748 5,588 General Benefit - Lighting (15.86%) 1,761 1,843 82 1,792 1,904 112 General Benefit - Landscaping (21.48%)* 81,519 85,453 3,934 82,078 87,553 5,476 Total General Benefit Contributions/City Share 83,281 87,296 4,015 83,870 89,458 5,588 Total Cost of Improvements 421,472 425,487 4,015 430,160 435,748 5,588 (Less) Total General Benefit Contributions 83,281 87,296 4,015 83,870 89,458 5,588 Total Special Benefit/Property Owner Share 338,191 338,191 - 346,290 346,290 - *FY 23-24 As shown in Engineer's Report
FY 2023-2024 FY 2024-2025
ATTACHMENT 4
LLMD No. 2023-11 (Paradise Valley)
FY 2023-2024 vs. FY 2024-2025 Budget Update to Staff Cost Distribution Improvement Original Updated Variance Original Updated Variance Landscaping and Street Trees
Landscape Maintenance 273,289 273,289 - 354,288 354,288 - Landscape Maintenance - City Operations Staff - 37,676 37,676 - 76,456 76,456 Tree Maintenance 109,375 109,375 - 109,375 109,375 - Trail Maintenance 38,797 38,797 - - - - Weed Abatement 7,210 7,210 - 7,210 7,210 - Irrigation 92,000 92,000 - 92,000 92,000 - Irrigation Parts and Repairs 45,548 45,548 - - - - Contingency (5%) 25,201 30,008 4,807 10,000 16,170 6,170 Reserves (5%) 25,201 30,008 4,807 3,000 16,170 13,170 Subtotal Landscaping: 616,621 663,911 47,290 575,873 671,669 95,796 Street Lighting
Street Light Maintenance 9,200 9,200 - 9,200 9,200 - Electricity 44,160 44,160 - 44,160 44,160 - Contingency (5%) 2,375 4,100 1,725 1,925 2,565 640 Reserves (5%) 2,375 4,100 1,725 - 6,489 6,489 Subtotal Street Lighting: 58,111 61,560 3,449 55,285 62,414 7,129 Administration
City Staff Costs 46,961 9,285 (37,676) 91,752 15,296 (76,456) County Fees 5,662 5,662 - 5,800 5,800 - Engineer/Consultant Costs 8,000 8,000 - 8,725 8,725 - Subtotal Administration 60,623 22,947 (37,676) 106,277 29,821 (76,456) Total Cost of Improvements 735,355 748,418 13,063 737,435 763,904 26,469 General Benefit - Lighting (5.12%) 2,975 3,152 177 2,831 3,196 365 General Benefit - Landscaping (27.25%) 168,029 180,916 12,887 156,926 183,030 26,104 Total General Benefit Contributions/City Share 171,004 184,068 13,063 159,756 186,226 26,469 Total Cost of Improvements 735,355 748,418 13,063 737,435 763,904 26,469 (Less) Total General Benefit Contributions 171,004 184,068 13,063 159,756 186,226 26,469 Total Special Benefit/Property Owner Share 564,350 564,350 - 577,679 577,679 - FY 2023-2024 FY 2024-2025
ATTACHMENT 5