City of Fort Bragg
Mid-Year Budget FY 2023/24
INTERNAL SERVICE: FACILITIES REPAIR & MAINTENANCE
Internal Service Funds-Facilities fund accounts for the maintenance of all City-owned buildings. No significant revenue variances are expected.
The repairs and maintenance
schedule are listed below, with a
$22,500 maintenance budget. Due to
staffing, only the park bathrooms,
fencing for Noyo Headlands Park,
and miscellaneous repairs and
maintenance will be undertaken this
year- most of the scheduled work will
be moved to the next fiscal year, with
the rest of the projects to be
evaluated during the FY 2025
Budget process and moved to the
next fiscal year.
FACILITY ISF 10-YEAR MAINTENANCE PROGRAM
Audited
FY 2021/22
Actuals
Audited
FY 2022/23
Actuals
FY 21/22
Adopted
Budget
Approved
Net Budget
Amendments
Amended
Budget
Pro Rated
Budget as of
12/31/2023
YTD Actual
12/31/2023
Mid-Year
Variance
%
Variance
Budget vs.
Actual
Estimated
Year End
Forecast
Surplus/
(Shortfall)
Operating Revenue $ 4,143 $ 16,216 $ 500 $ - $ 500 $ 250 $ 250 50% $ - $ 500 $ - Interdepartmental Charges 200,959 288,548 210,000 - 210,000 105,000 105,000 50% - 210,000 - TOTAL REVENUES 205,101 304,764 210,500 - 210,500 105,250 105,250 50% - 210,500 - Personnel Services 105,998 186,907 105,998 - 105,998 52,999 52,999 50% - 105,998 - Repairs & Maintenance 15,601 22,469 22,500 - 22,500 11,250 4,549 20% (6,701) 16,000 6,500 Depreciation - 6,800 - - - -
TOTAL EXPENDITURES 121,600 216,176 128,498 - 128,498 64,249 57,548 45% (6,701) 121,998 6,500 Net Revenue/(Expense) $ 83,501 $ 88,588 $ 82,002 $ - $ 82,002 $ 41,001 $ 47,702 58% $ 6,701 $ 88,502 6,500
ISF-FACILITIES
MAJOR PROJECTS/REPLACEMENTS FY: 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 Annual
Average
General
Fund
Water
Enterpris
e
Wastewat
er
Enterprise
City Hall 5,000 5,000 - - - - - - 1,250 625 313 313
City Hall East 4,000 3,500 - - - - - - 938 938 - -
Fort Building - - - - - - - - - - - -
Town Hall - - - 3,000 - - - - 429 214 107 107
Fire Station, Main St - - - - - - - - - - - -
Fire Station, Hwy 20 - - - - - - - - - - - -
Guest House - - - - - - 110,000 - 500 500 - -
Police Department - - - - - - - - 3,143 3,143 - -
Noyo Headlands Park 4,500 - 30,000 5,000 - - - - 8,214 8,214 - - Pomo Bluffs Park 9,000 - - - - 40,000 - - 1,125 1,125 - - Noyo Beach - - - - - - - - - - - -
Corp Yard - - - - - - - - - - - -
Harbor Lite Trail - - - - - - - - - - - -
TOTAL major projects 22,500 8,500 30,000 8,000 - 40,000 110,000 - 15,598 14,759 420 420 General Repairs Facilities $0 $0 $0 $0 $0 $0 $0 $0 $0
TOTAL preventative maintenance $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL PROJECT FUNDING NEED: $22,500 $8,500 $30,000 $8,000 $0 $40,000 $110,000 $0 $15,598 $14,759 $420 $420 Note: CIP projects that are designated in the "Beyond CIP" category have all been placed in 6th year of the ISF, FY 2023/24 680,030
567,674
506,176
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
FY 21/22 FY 22/23 Projected FY 23/24
FACILITIES (ISF) RESERVES
City of Fort Bragg
Mid-Year Budget FY 2023/24
INTERNAL SERVICE: INFORMATION TECHNOLOGY
INTERNAL SERVICE: INFORMATION TECHNOLOGY (IT)
Information technology accounts for all activities of the City's computer networks, the costs of which are distributed among user departments using equitable formulas. No significant variances are expected in the revenue category. The Materials and Supplies account covers all expenses related to IT software and hardware essential for maintaining the City's computer networks. Projections indicate that expenditures for this category will surpass the budget by $35,576 by the end of the fiscal year. This increase reflects the doubling of the City's IT budget over the past two fiscal years, driven by the escalating number of cyber threats targeting organizations globally, irrespective of their size or type. As part of the mid-year Budget request, we are seeking approval to purchase hardware servers for $29,965, a Cisco XDR system for $4,462, and make the final payment of $14,272 for our phone systems. Contractual services, are projected to end the year under budget, due to the postponing of work to the next fiscal year. These savings are recommended to offset some of the overages in materials and supplies.
Audited
FY 2021/22
Actuals
Audited
FY 2022/23
Actuals
FY 21/22
Adopted
Budget
Approved
Net Budget
Amendments
Amended
Budget
Pro Rated
Budget as of
12/31/2023
YTD Actual
12/31/2023
Mid-Year
Variance
%
Variance
Budget vs.
Actual
Estimated
Year End
Forecast
Surplus/
(Shortfall)
Interdepartmental Charges 497,457 577,972 612,088 - 612,088 306,044 306,044 50% - 612,088 - TOTAL REVENUES 497,457 577,972 612,088 - 612,088 306,044 306,044 50% - 612,088 - Personnel Services 101,970 176,260 228,798 - 228,798 114,399 125,060 55% 10,661 228,692 106 Repairs & Maintenance 1,964 1,862 4,200 - 4,200 2,100 451 0% (1,649) 4,200 - Materials & Supplies 415,508 314,469 425,785 - 425,785 212,893 197,337 46% (15,556) 461,361 (35,576) Contractual Services 390 - 50,000 - 50,000 25,000 4,500 0% (20,500) 21,200 28,800 Depreciation 15,450 16,081 - - - - 0% - -
TOTAL EXPENDITURES 535,282 508,672 708,783 - 708,783 354,392 327,347 46% (27,044) 715,453 (6,670) Net Revenue/(Expense) $ (37,825) $ 69,299 $ (96,695) $ - $ (96,695) $ (48,348) $ (21,303) 22% $ 27,044 $ (103,365) (6,670) ISF-IT
78,506
(75,158)
(150,523)
(200,000)
(150,000)
(100,000)
(50,000)
-
50,000
100,000
FY 21/22 FY 22/23 Projected FY 23/24
IT (ISF) RESERVES
City of Fort Bragg
Mid-Year Budget FY 2023/24
INTERNAL SERVICE: FLEET
RNAL SERVICE: FLEET
Fleet and Equipment services account for all activities of the City's central garage operations, the costs of which are distributed among designated user departments using equitable formulas. USDA Grant Reimburses the City for 50 percent of the vehicle cost. Staff will be applying for the reimbursement of PD vehicles purchased, amounting to $29,954, and asset forfeiture reimbursements for upfit costs. Total projections for reimbursements from the two funding sources will be $106,316. Fuel prices have once again risen in
January and February 2024. With the
City's average fuel cost standing at
approximately $8,630 per month, fuel
expenses are expected to exceed the
budget by $10,000. A budget request
has been submitted to cover these
overages.
Vehicle repairs and maintenance average monthly cost is about $5,150 annually. During the first two quarters, the mechanic repaired the Vactor Truck which incurred unanticipated costs for truck rental and repairs. This expense category is at 74% of the Budget. A budget amendment request of $35,000 is requested to ensure there are enough funds to cover ongoing repairs and maintenance.
RESERVES
Projected revenues for the Fleet Internal Service Fund are estimated at $586,000, with expenses totaling $585,000. This will result in the fund ending the fiscal year with a reserve balance of $177,313. During the budget development for the next fiscal year, staff will conduct a thorough review of the replacement plan schedule to ensure there are adequate operating revenues to fund the replacement of city vehicles. Additionally, aside from USDA reimbursements, Asset Forfeiture funds can be utilized as an eligible source to cover upfit costs for Police Department vehicles.
Audited
FY 2021/22
Actuals
Audited FY
2022/23 Actuals
FY 23/24
Adopted
Budget
Approved
Net Budget
Amendments
Amended
Budget
Pro Rated
Budget as of
12/31/2023
YTD Actual
12/31/2023
Mid-Year
Variance
%
Variance
Budget vs.
Actual
Estimated
Year End
Forecast
Surplus/
(Shortfall)
Interdepartmental Charges 342,308 962,994 479,513 - 479,513 239,757 239,757 50% - 479,513 - Reimbursements - 198 5,000 5,000 2,500 2,500 0% - 106,316 101,316 TOTAL REVENUES 342,308 963,192 479,513 - 484,513 242,257 242,257 50% - 585,829 (101,316) -
Personnel Services 150,409 139,004 132,280 - 132,280 66,140 78,605 59% 12,465 132,280 0 Repairs & Maintenance 51,986 72,845 52,000 - 52,000 26,000 38,630 74% 12,630 87,000 (35,000) Materials, Fuel & Supplies 99,586 83,155 92,300 - 92,300 46,150 55,328 60% 9,178 102,300 (10,000) Vehicles 221,526 - 195,000 68,086 263,086 131,543 134,931 51% 3,388 263,086 - Contractual Services 439 1,797 1,000 - 1,000 500 - 0% (500) 800 200 Depreciation 69,881 110,391 - - - 0% -
TOTAL EXPENDITURES 593,826 407,193 472,580 68,086 540,667 270,333 307,494 57% 37,161 585,467 (44,800) Net Revenue/(Expense) $ (251,518) $ 556,000 $ 6,933 $ (68,086) $ (56,154) $ (28,077) $ (65,238) 116% $ (37,161) $ 362 56,516
ISF-FLEET