Agenda Item D.3
DISCUSSION/ACTION ITEM
Meeting Date: February 15, 2022
TO: Mayor and Councilmembers
FROM: Luke Rioux, Finance Director
CONTACT: Tony Gonzalez, Accounting Manager
SUBJECT: Fiscal Year 2021/22 Second Quarter (Mid-Year) Financial Review
RECOMMENDATION:
Adopt Resolution No. 2 2-__ entitled, “A Resolution of the City Council of the City of Goleta, California, Amending the City of Goleta ’s Operating and CIP Budget for Fiscal Year 2021/22, and amending the City’s Schedule of Authorized Positions for Fiscal Year 2021/22.”
BACKGROUND:
This report provides a financial update on the City’s preliminary actual revenue and expenditure activity through the second quarter for the FY 2021/22 Operating and Capital Improvement Program (CIP) Budget, which was adopted on June 15, 2021 as part of the two-year FY 2021/22 and FY 20 22/23 budget plan. The information in this report is preliminary and provides a review of the re venue and expenditure activity from July 1 through December 31, 202 1 and other relevant financial information. Additionally, this report recommends various adjustments to the adopted budget.
In analyzing the attached report, the following information sho uld be taken into consideration:
1. Revenues and expenditures are recorded during the period received or paid . It is only at the end of the fiscal year that accrual entries are made to associate the revenues and expenditures to the corresponding period.
2. The receipt of revenues varies according to the source of funding, so the September totals may not represent three months of revenues in many categories .
For example, “Traditional” Property Tax payments are normally received as follows: 55% in December, 41% in April, and 4% in June.
3. Expenditures for salaries and some operating costs may be disbursed evenly on a month-to-month basis; however, there are some expenditure line items whereby funds are released or encumbered at the start of the new fiscal year. In addition, expenditures for Liability Insurance, Workers Compensation and Debt Service are made on a quarterly, semi-annual or annual basis.
1 Meeting Date: February 15, 2022
DISCUSSION:
General Fund Budget Summary:
Table 2 summarizes the General Fund’s prior year activity, adopted budget, current budget and recommended amendments.
Table 1 - General Fund Budget Summary
Category
2020/21
Actuals
2021/22
Adopted
Budget
2021/22
Current
Budget
Recommended
Amendments
2021/22
Amended
Budget
Revenues and Other Sources 41,007,446$ 31,550,100$ 31,599,800$ 2,211,700$ 33,811,500$ Operating Expenditures 24,225,764$ 31,682,400$ 38,501,075$ 104,243$ 38,605,319$ Capital Expenditures 1,266,975$ 500,000$ 2,109,774$ -$ 2,109,774$ Total Expenditures 25,492,739$ 32,182,400$ 40,610,850$ 104,243$ 40,715,093$ Net Change to Fund Balance 15,514,707$ (632,300)$ (9,011,050)$ 2,107,457$ (6,903,593)$ Beginning Fund Balance 17,277,951$ 32,792,658$ 32,792,658$ 32,792,658$ 32,792,658$ Ending Fund Balance 32,792,658$ 32,160,358$ 23,781,608$ 25,889,065$ 25,889,065$
The FY 2021/22 Budget was adopted on June 15, 202 1 with total expenditures at $32.2 million. The budget included reflected a gradual restoration of revenues that were impacted by the pandemic. The budget also included increasing expenditures to restore staffing levels, projects that were deferred and addr essing deficiencies and workload capacity issues.
Since July 1, 2021, the City Council has approved various new expenditure budget appropriations totaling approximately $ 8.5 million. Of th at amount , $3.9 million was programmed for the FY 2020/21 Pavement Rehabilitation Project and $1.9 million was FY 2020/21 carryover budget that was finalized in Q1 for one-time programmed budget for active City projects. The new appropriations also included additional funding needed for the LED Street Lighting Project, ho melessness services, the City Hall Solar Photovoltaic Project, professional services , funding to support SBCAG’s effort in preparing a Broadband Strategic Plan, funding for Economic Development Strategic Plan Update , San Jose Creek Channel Fish -Passage Modification Project, and funding for tax revenue enhancement analysis. When combining the approved appropriations with the carryovers of $1.9 million, this increases the current expenditure budget to a total of $40.61 million.
Staff is recommending various budget adjustments this quarter which include a revenue increase of $2.2 million and expenditure increase of $104,243. If the various adjustments are approved this would increase the total revenues budget to $33.8 million and total expenditures budget to $40.7 million. Other adjustments include reprogramming budget to the newly created General Services Department, which are described in the General Fund Expenditure Analysis section below.
General Fund Revenue Analysis:
The tables presented in this secti on include budget -to-actual comparisons between the current fiscal year and compare the previous fiscal year quarter-to-date actuals. 2 Meeting Date: February 15, 2022
Property tax, sales tax and transient occupancy tax are the City’s major tax revenues.
They account for over 80% of total General Fund revenues. Table 3 summarizes second quarter budget -to-actual activity, which is followed by a brief discussion of the key revenue variances , where the City is trending and recommended revenue adjustments.
Overall, staff is recommending an increase of $2.2 million to revenues.
Table 3 – General Fund FY 2021/22 Revenues through Q2 (December 31)
Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget Qtr YTD Actuals
%
Realized
Qtr YTD
% Chg
Property Taxes 8,237,033 2,078,388 8,034,000 2,162,057 26.9% 4.0% Sales Taxes 7,585,649 2,622,285 7,335,300 2,871,838 39.2% 9.5% Transient Occupancy Tax 9,239,079 3,190,690 10,000,000 5,814,840 58.1% 82.2% Cannabis Tax 2,083,171 546,993 2,600,000 570,778 22.0% 4.3% Franchise Fee Tax 1,410,787 369,891 1,333,400 402,115 30.2% 8.7% License & Service Charges 1,645,798 826,874 1,587,300 789,426 49.7% -4.5% Fines & Penalties 118,873 30,845 140,500 56,092 39.9% 81.9% Interest & Rent Income 209,018 91,841 147,500 186,767 126.6% 103.4% Reimbursements 359,354 80,723 306,000 169,991 55.6% 110.6% Other Revenues 10,085,368 10,009,399 72,000 26,743 37.1% -99.7% Other Sources 33,316 15,695 43,800 13,765 31.4% -12.3% Total Revenues 41,007,446$ 19,863,623$ 31,599,800$ 13,064,414$ 41.3% -34.2% Revenues
FY 2021/22FY 2020/21
Property Tax
Property tax is the second largest revenue source for the City and accounts for 25.3% of total General Fund revenues as it remains the most stable. This category is composed of three payment types – (1) the “Traditional” Property Tax, which is received in large part during the months of December and April, (2) the Property Tax in Lieu of Motor Vehicle License Fees (MVLF) , which is received in two payments during January and May , and (3) the monthly Documentary Transfer Tax revenue, which is derived from changes in ownership of real property and assessed value. Total property tax revenues anticipated for the fiscal year are esti mated at $ 8.0 million and are tracking as expected. When compared to prior year quarter actuals, a n increase of 4.0% is experienced in this category due to the increases in assessed valuations.
Staff has received updated property tax reports from the Cou nty and recommends an increase of $100,000 related to the documentary transfer tax revenue account. During budget adoption staff originally projected $150,000 in documentary transfer taxes , though may have a revision later through the year based on propert y transfer activity experienced. After receiving actual revenue receipts, this revenue account has exceeded original projections halfway through the year and is trending towards $250,000 . Staff will continue to monitor changes to assessed valuations and co nsult with its property tax consultants to determine if any future adjustment is warranted.
The City shares half (50%) of its property tax allocation with the County of Santa Barbara, per the Revenue Neutrality Agreement (RNA). The amount shared with the County is estimated to be approximately $3.7 million for FY 21/22.
3 Meeting Date: February 15, 2022
Sales Tax
Sales tax collections are projected to be the third largest revenue source for the City at $7.3 million and accounts for 23.2% of total General Fund revenues. Sales tax is considered one of the most volatile revenue sources given the dependency on consumer behavior and business activity. The City does not receive its full 1% sales tax allocation of the 7.75% sales tax rate that is normally allocated to cities. The City shares 30% of the 1% sales tax revenues with the County of Santa Barbara , per the RNA . The amount projected to be shared this fiscal year is approximately $3.1 million.
The City’s sales tax base is generated from various main industry categories, including General Consumer Goods with a dominant share at an average of 2 2%. General Consumer Goods is represented by a multitude of retail stores that provide various consumer goods. The businesses in this category include large discount department stores, electroni cs stores, home furnishing stores and other retail ers. The next largest industry categories are the State and County Pools (primarily online sales) now at 19% (normally 14%), and Business and Industry (manufacturers and industrial), Restaurants and Hotels (dining establishments, fast food, and bars) and Building and Construction at 12%. and Autos and Transportation at 11% . The percentage share by the eight major industry groups for the City is seen in the pie chart below:
Sales tax revenues are estimated this fiscal year to reach $7.3 million. Through the end of the second quarter, sales tax receipts were tracking higher in comparison to the prior year second quarter by 9.5% (or ~$ 250,000) at approximately $ 2.9 million. This amount represents the actual sales tax receipts for the first quarter of the fiscal year (July through September) period plus advancement. In January 2022, City staff had its key sales tax update with our consultants , HdL. Based on current actual sales tax data and revised estimates, the City’s sales tax is projected to reach up to $8.1 million. Staff is recommending an increase of $664,700 to $8.0 million. Current data and projections are indicating continued recovery of sales tax revenues and incre ase share of county pools, 4 Meeting Date: February 15, 2022
which is mostly derived from online sales. Staff will have its next key sales tax meeting update in April 2022, which will cover the actual activity experienced for the October through the December period.
Transient Occupancy Tax (TOT)
The City’s TOT is projected to be the largest General Fund revenue source at 31.7% this fiscal year with a current budget estimate of $ 10 million. TOT has historically been the largest revenue source since FY 2012/13 . TOT is the most volatile and was the most impacted by the pandemic due to heavy reliance on overnight stays and is expected to recover over the course of the fiscal year . During budget adoption, staff assumed a gradual rise to continue, along with the retu rn of faculty and students at UCSB for fall quarter and the possibility of increased airport passengers over the summer months.
Original projections assume that all ten hotels remain operating in the fiscal year and no changes occur in the overall supply of rooms in Goleta.
Since the middle of September, UCSB has contracted with local hotels to provide temporary accommodations to students due to housing shortages. This has impacted the City’s TOT revenue. The number of rooms currently being occupied and actual revenue impacts to the City are currently evolving. Staff estimates about $230,000 to $290,000 of estimated TOT impacts through December 2021. Staff has communicated with UCSB about current and future impacts. UCSB staff has indicated it is planning to offset TOT impacts with a payment in lieu of taxes based on what the actual TOT would have been if no exemption were applicable. By the end of the second quarter, City staff received payment of approximately $220,000 from UCSB which represents an equivalent amount to the TOT that might have been otherwise been collected by six City of Goleta hotels for the period from September 19, 2021 to November 30, 2021. UCSB will continue to make subsequent payments on a monthly basis for the duration of their tenancy. More information will be known by third quarter and will be reported at that time. Due to the classification of how this revenue is received, staff will need to account for these funds as part of miscellaneous one -time revenues, since it is not a tax payment and is outside of what is collected and remitted by hotels. To account for these revenues, staff is recommending an increase of $220,000 in miscellaneous revenues.
Based on actual receipts received by December 31, TOT revenues of $ 5.8 million were up 82.2% when compared to the same quarter in the prior year on a cash basis . This increase is due to increased occupancy and average daily rate and also timing of receipts. TOT is due within thirty days after the end of the prior month. For e xample, TOT collected for September is due by October 3 0. The $ 5.8 million reflected in the report represents July through November TOT receipts on cash basis.
Staff has prepared the following table for informational purposes to show how our TOT is performing through the end of December on an accrual basis of TOT receipts received.
Table 4 summarizes TOT revenues by month in comparison to the same month s in prior years.
5 Meeting Date: February 15, 2022
Table 4 – TOT Revenues for the First Six Months of FY 2020/21 (Accrual Basis)
Month
2018/19
Actuals
2019/20
Actuals
2020/21
Actuals
2021/22
Actuals
$ Chg from
Prior Year
% Chg from
Prior Year
July 1,325,613$ 1,389,695$ 669,922$ 1,704,247$ 1,034,326$ 74.4% August 1,278,046 1,365,353 894,806 1,546,744 651,938$ 47.7% September 1,010,472 1,057,156 858,289 1,322,888 464,600$ 43.9% October 904,428 1,008,713 845,369 1,130,339 284,970$ 28.3% November 875,203 826,170 639,146 968,997 329,851$ 39.9% December 692,371 731,050 322,282 891,069 568,787$ 77.8% Total 6,086,133$ 6,378,137$ 4,229,813$ 7,564,285$ 3,334,472$ 52.3% 18/19 Baseline $ Change 292,004$ (1,856,320)$ 1,186,148$ 18/19 Baseline % Change 4.8% -30.5% 18.6%
On an accrual basis, TOT revenues were at $7.5 million and up by $1.2 million or 18.6% when compared to pre-pandemic levels of FY 18/19. When compared to prior year for the same period TOT was up by approximately $3.3 million or 52.3%. The first six months of FY 21/22 have been historic highs for the City. Occupancy rates for the July through December period were on average around 77% with the average daily rate around $329.
Pre-pandemic occupancy rates were on average around 79% with the average daily rate (ADR) around $256. The increase in revenue is driven primarily by the higher ADR.
When considering the current TOT budget estimate of $ 10 million, TOT revenues have already exceeded targeted levels on a monthly basis and projected to reach near $12 million by the end of the fiscal year. Given the current data, ongoing volatility and uncertainty, staff recommend s only a revenue increase of $1 million for a total of $11 million to account for the higher than anticipated revenues already received ea rlier this fiscal year. Staff will continue to monitor these revenues and will provide an update at third quarter.
Cannabis Business Tax
On November 6, 2018, the voters passed Measure Z2018, establishing a tax on cannabis business operations within the City of Goleta. The passing of this ballot measure subjects cannabis businesses to taxation on gross receipts of cannabis based on classifications up to a maximum of 10 percent. The current tax rates are seen in Table 5:
Table 5 – Current Cannabis Tax Rates
Cannabis Business Classification Activities Taxed Tax Rate Adult Use Cannabis Retailing Gross Receipts 5%
Medicinal-Use Cannabis Retailing Gross Receipts 0%
Manufacturing Gross Receipts 2%
Cultivation Gross Receipts 4%
Distribution Gross Receipts 1%
Testing Gross Receipts 0%
Nurseries Gross Receipts 1%
Maximum Tax Limit Gross Receipts 10%
Maximum Cap for Multiple Operations Gross Receipts 10%
6 Meeting Date: February 15, 2022
The City of Goleta currently has 13 active licenses and 2 other applications in the review process. When excluding businesses with multiple locations, there are currently 10 business operators, with 9 operators now reporti ng cannabis business tax revenues.
Cannabis business tax payments are due quarterly by the end of the following month (e.g., July through September, is due by October 30).
Due to the timing of when cannabis tax revenues are due there is a lag of when revenues actual total revenues are known by the end of the quarter. At this time, the quarterly report reflects actual receipts received by December 31, which totaled $570,778 or 22% of budget. This amount reflects cannabis business tax activity from operator s for the July through September period. In January, staff received additional revenues from some of the operators for the October – December period, bringing the total to approximately $960,670. Actual Q2 amounts will be known by third quarter. Due to the volatility and uncertainty around this new revenue source, staff made conservative estimates for FY 21/22 at approximately $2.6 million based on prior year activity. Based on current activity and discussions with cannabis operators and other jurisdicti ons, increased competition and shifting of demand is resulting lower than anticipated cannabis tax revenues. Based on current data, staff is projecting cannabis tax revenues to be between $2 to $2.3 million by fiscal year end , which is an 11.5% to 23% dec rease from original projections . Staff is currently not recommending reducing revenue estimates due to the volatility and uncertainty surrounding the cannabis industry until more information is known about Q2 performance and amounts. Staff will continue to evaluate this quarter’s tax payment and may recommend a revised estimate for cannabis tax revenues during third quarter .
Should revenues fall short, the unassigned fund balance is available to serve as a revenue stabilizer and absorb the impact.
Table 6 summarizes the approved Cannabis Business License Operators as of the date preparing this report and the pending applicants in process.
7 Meeting Date: February 15, 2022
Table 6 – Cannabis Business License Application Summary
# Status Business Application Name Location Primary License Type Notes 1 Approved CalGreen
(Legal Non-Conforming)
164 Aero Camino Storefront Retail
2 Approved Santa Barbara Care Center
(Legal Non-Conforming)
5814 Gaviota Street Microbusiness Storefront Retail
Cultivation
Distribution
3 Approved Organic Greens Collective
(Legal Non-Conforming)
5902 Daley Street Storefront Retail
4 Approved Green Rush Alliances LLC 6332 Lindmar Ave Manufacturing Distribution 5 Approved Greenbridge Patient Collective 5940 Matthews St Microbusiness Distribution Manufacturing
Non-Storefront Retail (Delivery)
6 Approved Sublime Processing 123 Aero Camino Unit A Microbusiness Manufactuer Distribution
Non-Storefront Retail (Delivery)
7 Approved HERBL 759 Ward Drive Distribution
9 Approved HERBL 839 Ward Drive Distribution
10 Approved HERBL 749 Ward Drive Distribution
11 Approved Thornwood Distribution LLC 5756 Thornwood Drive Cultivation (Processor) Nursery 12 Approved One Plant 290 Storke Road Storefront Retail 13 Approved Ocean Grown Farms 176 Aero Camino Microbusiness Distribution Manufacuring
Non-Storefront Retail (Delivery)
14 Pending Firefly Delivery, LLC 5775 Dawson Ave Non-Store Front Retail (Delivery)
Application under review
15 Pending AGQ Green Nature 859 Ward Drive. Suite 103 Testing Application under review
Other potential applicants not shown on this list include two other storefront retail locations that have yet to submit a Cannabis Business License Application to Finance.
One location is 5999 Hollister and the other has a site to be determined. Finance staff anticipates the two storefront retail location s will submit once zoning is confirmed and approved.
Staff is currently working with its cannabis consultants, HDL, and performing an analysis on the current tax rates and types of businesses. A draft analysis has been prepared and was discussed with the Finance Committee in October. Due to staff capaci ty and other competing priorities , a future discussion with Council is to be schedule in the late third quarter.
Franchise Fees
The City collects franchise fees from four main service provider sources (Ca ble, Electric, Gas, Solid Waste). Each provider of these services has a different payment schedule .
Electric and Gas providers make annual payments in April. The Cable provider is on a quarterly payment plan, while Solid Waste fees are collected monthly, w ith a one -time annual base fee of $100,000 paid at the beginning of the fiscal year. Total franchise fees collected by the end of second quarter were $402,115 or 30.2% of the budget, which is on track with historical amounts.
Licenses and Service Charges
This revenue category reflects the user fees and charges as they relate to business license processing, planning and building permit fees, staff time charges related to 8 Meeting Date: February 15, 2022
development activity, and library management service charges. All revenue accounts were revised and updated to reflect anticipated activity for FY 2021/22. Table 7 summarizes the primary revenue accounts within the Licenses and Service Charges category.
Table 7 – Licenses and Service Charges Summary
FY 2018/19 FY 2019/20 Prior Year
Year End
Actuals
Year End
Actuals
Current
Budget
Year End
Actuals
%
Realized
Year End
% Chg
Legal Deposits Earned 1,502 - 1,000 4,111 411.1% - Planning Fees 143,074 54,213 102,000 65,526 64.2% 20.9% Planning Deposits Earned 174,002 173,523 200,000 95,336 47.7% -45.1% Building Permits 414,345 198,571 450,000 193,890 43.1% -2.4% Public Works Deposits Earned 42,958 25,901 58,000 9,523 16.4% -63.2% PW/Engineering Fees 53,108 51,397 66,300 63,169 95.3% 22.9% Solid Waste Roll Off Fees 31,291 12,233 35,000 11,934 34.1% -2.4% Business License 345,158 156,886 382,900 211,018 55.1% 34.5% Plan Check Fees 238,613 79,551 180,000 131,834 73.2% 65.7% Other Licenses & Charges 22,426 74,600 112,100 3,086 2.8% -95.9% TOTAL 1,466,477$ 826,874$ 1,587,300$ 789,426$ 49.7% -4.5% Licenses and Service
Charges
FY 2020/21
Through the end of the second quarter, overall revenues were at $ 789,426 and are tracking as expected against the current budget of $1.5 million at 49.7%. In comparison to the sa me period in prior year, revenues are slightly down by 4.5%. There were a few categories trending higher than anticipated. At this time staff is recommending an overall increase of $100,000 to Licenses and Service Charges which includes revenue increases of $70,000 for Planning Fees and $30,000 for Public Works/Engineering Fees.
Fines and Penalties
The City collects various fines and penalties related to traffic, parking, towing, and lost item fees related to the library. Overall receipts of $ 56,092 were at 39.9% of budget estimates of $140,500. In comparison to the same period last year, overall rev enues are up by 81.9%, which was expected due to the pandemic impacts and timing of processing receipts. Staff will continue to monitor activity levels and may recommend an adjustment next quarter if warranted.
Interest and Rent Income
Interest and rent income accounts for rental income from property owned by the City as well as investment earnings generated from the City’s investment program. The budgeted revenues of $ 140,500 were revised at budget adoption to reflect anticipated impacts of the pandemic and assumed an earnings interest rate of approximately 70 basis points (0.7%).
Through the end of the quarter, interest and rent income of $ 186,767 was at 126.6% of the total budget. In comparison to prior year for the same quarter, revenues in this category were up by 103.4%. The overall increase is due to higher than anticipated interest earnings received through the end of the quarter and the structure of the City’s investment program. The City held the majority of its funds in its money market account 9 Meeting Date: February 15, 2022
with its primary bank this quarter, in comparison to prior year for the same quarter, where a larger amount was held with LAIF. LAIF pays interest after the end of each quarter , and the money market account pays interest monthly. Sta ff is recommending an increase of $120,000 in this category to reflect actuals received through the q uarter and the anticipated interest earnings for the six months left in the fiscal year.
Reimbursements
This revenue category primarily accounts for all staff time reimbursements (cost recovery) related to the CIP and Redevelopment Successor Agency administrative and direct costs.
Additionally, it includes claim reimbursements or other one -time miscellaneous reimbursements. Staff that work directly on pro jects or programs supported by special revenue funds can charge staff time against the CIP project budgets supported by special revenue funds (if eligible) and reimburse the General Fund. The overall amounts vary year to year, depending on the use of contract engineering services. Contract engineering services are paid directly from the CIP project budgets supported by the special revenue funds, and therefore do not require payments from the General Fund. The revenues received through the end of quarter totaled $ 169,991 and were at 55.6% of the total budgeted amount of $306,000. In comparison to prior year for the same quarter, revenues increased by 110.6% or $89,268 due to higher staff time reimbursement charges reflected through the quarter.
Other Revenues
This category accounts for all other remaining General Fund revenue amounts such as Motor Vehicle License Late Fees (MVLF), Friends of the Library donations, one -time donations, and miscellaneous revenues . Revenues were at $ 26,743 by the end of t he quarter or approximately 37.1% of the total budgeted amount of $ 72,000. In comparison to prior year for the same quarter, revenues decrease by 99.7%. This decrease in revenue activity is primarily due to one-time revenue reimbursement of $10 million related to the IBank financing for the City Hall purchase. Additionally, staff is recommending a one-time increase of $227,000 to this category. Of the $227,000, $220,000 is to account for the revenues received from UCSB and $7,000 related to library donations. The Library will be receiving an additional $6,000 from the Friends of Goleta Valley Library to be used for library use at their discretion and $1,000 received from a patron for children’s books.
Other Sources
This category accounts for other financing sources such as funds transferred in from other funds or other fund resources received from transactions such as sale of securities or cash received from loans or when bonds are issued. City staff primarily utiliz es this category to account for funds transferred in for staff time spent in administering the Community Development Block Grants (CDBG) program. Other sources received through the quarter were at 31.4% or $13,765 of the total budget amount of $43,800.
10 Meeting Date: February 15, 2022
General Fund Expenditure Analysis:
The General Fund expenditures budget is currently at $ 40.65 million. Total expenditures through the end of the quarter should be about 50% of the budget, assuming the timing of expenditures is consistent throughout the year. By the end of the quarter total expenditures of $12.0 million were at 29.6% of the total budgeted amount. In comparison to prior year expenditures for the same quarter, expenditures were down 2.0%.
Staff have reviewed their budgets and have determi ned there were various unanticipated costs experienced through the quarter along with savings in others and are recommending various new appropriations described further below.
Table 8 summarizes the General Fund expenditure budget activity by department , which is followed by a brief discussion of the key expenditure variances and recommended adjustments.
Table 8 - General Fund FY 2021/22 Expenditures through Q2 (December 31)
Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget
QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
General Government 5,195,252 2,553,402 7,056,699 3,430,946 48.6% 34.4% Library 320,760 157,864 358,877 121,678 33.9% -22.9%
Finance 955,919 452,725 1,334,150 554,109 41.5% 22.4%
Planning & Env. Review 3,174,574 1,408,667 4,808,203 1,526,361 31.7% 8.4% Public Works 4,435,670 1,819,499 12,409,893 1,834,575 14.8% 0.8% Neighborhood Services 2,347,229 1,197,463 2,885,934 868,175 30.1% -27.5% Public Safety 6,959,079 3,605,887 8,639,819 3,454,182 40.0% -4.2% Non-Departmental 837,282 7,784 986,300 109,076 11.1% 1301.3% Capital Improvement Projects 1,266,975 1,048,523 2,109,774 106,352 5.0% -89.9% Total Expenditures 25,492,739$ 12,251,814$ 40,589,650$ 12,005,454$ 29.6% -2.0% FY 2020/21
Expenditures
FY 2021/22
All departments were within range of their overall allocated budgets as of September 30, 2021. Provided in Attachment 2 of this report is a “Budget to Actuals” comparison of the Department’s divisions and programs. Some of the significant variances for the department’s programs are noted below along with recommended adjustments. The following recommended adjustments are described below by each department.
General Government
Staff is recommending a one -time increase of $4,500 for IT related costs to support a proposed new Environmental Services Specialist position in Public Works – Parks and Open Space Division. This includes computer hardware and accessories and software licensing needed for the new position. Further details on the new position request are below in the Public Works section.
General Services
General Services is the newly created department that that is in the process of taking on oversight of facilities management, fleet management, purchasing, information and communications technology as the department is further developed . At this time, s taff is 11 Meeting Date: February 15, 2022
recommending budget transfers of $197,876 from various salary and benefit accounts from Neighborhood Services to support the reclassification of the Principal Project Manager to General Services Director position and the transfer of the Facilities Maintenance Technician from Public Works to all be accounted for in the new department. The General Services Department budget is still being reviewed and additional appropriations will be recommended in third quarter.
Goleta Library
Staff is recommending a one -time increase of $7,000 for the Goleta Library for minor equipment and children’s books. The $6,000 is related to a donation from the Friends of the Goleta Valley Library and $1,000 from a patron. The donation from the Friends of Goleta Valley Library will be used towards a new photo copier/scanner/printer – all in one machine.
Planning and Environment Review (PER)
Staff is recommending a n increase of $58,818 in the PER Department , with $ 56,000 programmed in Building & Safety for plan check contract services and $2,818 in Sustainability for Civic Spark Fellow. The adjustment s are needed to match the revenue increase that coincides with the contract with Willdan , where 80% is shared with Willdan and 20% is retained by the City, and for the Civic Spark Fellow adjustment needed due to timing of expenditures and contract amount on a different fiscal year.
Public Works
Staff is recommending a budget transfer of $ 81,776 from Facilities Maintenance to the new General Services Department to account for the new Facilities Maintenance Technician.
Staff is recommending a new appropriation of $70,000 in Facilities Maintenance , with $10,000 programmed for construction costs related to the installation of a 2nd floor access door in Public Works and $60,000 to hire a consulting firm for project managing at the Goleta Community Center seismic and ADA improvements project.
Staff is recommending approval of one new full -time equivalent (FTE) an Environmental Services Specialis t in the Parks and Open Space Division. This new position will plan, coordinate, and implement environmental programs/operations within the Parks and Open Space Division in support of the Parks and Open Space Manager . Planning, permitting, and implementing City Council directives and community priorities will be the focus of this staff person's workload. Specifically, implementation of the following adopted plans and projects: the City's Community Wildfire Protectio n Plan; the Ellwood Mesa Monarch Butterfly Management Plan; the Ellwood Mesa Trails and Habitat Project; the Creeks and Watershed Management Plan; the Homelessness Strategic Plan; the Recreation Needs Assessment, the Facilities, Playgrounds, and Parks Mast er Plan; and the Urban Forest Management Plan. In addition, the proposed staff person will assist with specific programs related to the Lake Los Carneros Management Plan Update, emergency maintenance work, PTAC, and strategic improvements to the Public Wo rks Maintenance group. Consultants from RRM Design Group, Stantec, and Rincon 12 Meeting Date: February 15, 2022
Environmental will continue to be needed for technical services. However, this position will be key to the successful execution of adopted plans, programs, and Coastal Commission required habitat mitigation projects, particularly where grant funding deadlines present a risk of project funding loss, and additional program management is necessary to deliver community engagement, complex permitting, and field direction during const ruction of large -scale habitat restoration and stewardship. The Parks and Open Space Division is currently understaffed by 2.75 FTEs. Current fiscal year costs for this position are estimated at approximately $30,000 with annualized ongoing costs at approximately $115,000. No new appropriation is needed for this new position in current fiscal year due to salary savings available due to staff vacancies.
If Council approves the recommended personnel change, total FTE’s will increase from
97.025 to 98.025. The proposed Schedule of Authorized Positions can be seen in Exhibit B of Attachment 5.
Neighborhood Services
Staff is recommending a budget transfer of $ 152,175 from N eighborhood Services – Economic Development to the new General Services Department . The budget was previously programmed for the Principal Project Manager, which was reclass ified to the General Services Director that was approved in July 2021.
General Fund - Fund Balance and Reserves:
Table 9 shows a recap of Fund Balance as of June 30, 2021 and June 30, 20 22, which has been revised. The revised ending fund balance reflects actual revenues and expenditures, and factors in final carryover amounts related to FY 2020/21 and factor in recommended revenue and expenditure adjustments for FY 2021/22.
Table 9 – General Fund FY 2021/22 – Estimated Fund Balance and Reserves
Classification
FY 20/21
Ending Fund Balance Increase Decrease
FY 21/22
Est. Ending Fund
Balance
Reserve
Adjustments
FY 21/22 Revised
Est. Ending Fund
Balance
Prepaids and Deposit 25,674 25,674 - 25,674 City Hall Solar Removal 94,500 94,500 94,500 Public Facilities 830,108 830,108 830,108 Capital Equipment 658,579 658,579 658,579 Compensated Leave 404,111 404,111 404,111 Building Maintenance - - - Risk Management 200,000 200,000 200,000 Litigation Defense Fund 300,000 300,000 300,000 Contingency 10,129,713 - 10,129,713 - 10,129,713 Street Maintenance - - - Sustainability - - - OPEB UAL 333,500 333,500 333,500 CalPERS Pension UAL 170,000 170,000 170,000 CIP Project - GCC FEMA Match - 1,296,312 1,296,312 CIP Project Funding 762,774 (762,774) - - Encumbrances 1,172,308 (1,172,308) - - FMV Adjustment 78,720 78,720 78,720 Unassigned Fund Balance 17,632,671 (7,075,968) 9,260,391 2,107,457 11,367,848 Total 32,792,658 -$ (9,011,050)$ 23,781,608$ 2,107,457$ 25,889,065$
13 Meeting Date: February 15, 2022
As shown above, the revised estimated FY 2021/22 fund balance is projected at $25.9 million as of June 30, 2022.
After factoring in recommended revenue and expenditure adjustments, the unassigned fund balance is now projected to be $ 11.4 million. The unassigned fund balance is comprised of funds that are not committed for any specific purpose . It is used for economic stability should revenues fall short, liquidity and cash flow needs, and for various one-time projects or other one-time priority needs.
Revenue Neutrality Agreement (RNA):
The receipts and payments as a result of the RNA are not included in the budget. Under the RNA Agreement, the County is allocated 30% of the 1% Sales Tax revenues generated within the City of Goleta and shares equally in the Property Tax revenues of the City. The updated estimated cost for FY 2021/22 of the total RNA payments is $ 7.1 million. The estimated total contribution since City incorporation in 2002 is approxi mately $136.5 million through the end of FY 2021/22.
Capital Improvement Program and Other Funds:
Staff has provided Attachment 3 to summarize all other Special Revenue Fund revenues and expenditures with budget-to-actual comparison. On a budget basis, the various grant- type funds are balanced with revenues matching expenditures. However, on an actual basis, funds are reimbursed after they are expended . The reimbursement requests for grant expenditures are submitted either on a monthly or quarterly basis by the department staff responsible for the project reimbursements . Any negative balances are due to the timing of revenues being received by the City . Revenue projections are reviewed on a quarterly basis and recommended adjustments are made when necessary. The Other Funds section below briefly describes the financial activity through the quarter .
Attachment 4 provides a CIP Expenditure Summary on a budget to actual basis to ensure that projects do not exceed the appropriations allocated to the project.
Other Funds:
Gas Tax Fund (Fund 201)
The state imposes sales taxes and per -gallon excise taxes on gasoline and diesel fuel.
The local portion of these allocation flows through the Highwa y Users Tax Account (HUTA). State law requires that these funds be used exclusively for maintenance of the street and highway system. Gas tax revenues through the end of the quarter are at $408,266 or 52.8% of the $ 772,600 revenue budget amount. Budgeted expenditures are programmed at $2.96 million for the fiscal year and includes carryover budget of approximately $2.2 million. Through the end of the quarter $2.2 million or 73.3% of budget have been expended or encumbered. Staff has received updated revenue estimates from California City Finance and Department of Finance and is recommending an increase of $66,500.
14 Meeting Date: February 15, 2022
SB1 Road Maintenance & Repair Act (RMRA) (Fund 203)
Senate Bill 1 (SB 1) – Road Repair and Accountability Act of 2017 has been in e ffect since November 1, 2017. Revenues are generated from fuel and vehicle registration taxes. State law requires these funds be used exclusively for the transportation system.
SB 1 revenues through the end of the quarter are at $ 225,943 or 36.3% of the $ 623,100 revenue budget amount . Budgeted expenditures are programmed at $ 1.7 million and include carryover budget of approximately $1.1 million . Through the end of the quarter $1.1 million have been expended or encumbered. All budget is programmed towards t he City’s pavement rehabilitation program . Staff has received updated revenue estimates from California City Finance and Department of Finance and recommend an increase of $50,700.
Measure A Fund (Fund 205)
The Santa Barbara County Association of Governm ents (SBCAG) receives a half -cent sales tax for transportation improvements in Santa Barbara County. The City of Goleta receives a portion of those funds to use exclusively for transportation related purposes.
Measure A revenues through the end of the quar ter are at $925,425 or 54.0% of the $1.7 million revenue budget amount. Budgeted expenditures are programmed at $ 4.58 million and include a carryover budget of approximately $2.4 million. Through the end of the quarter $1.8 million or 40.4% have been expended or encumbered. At this time staff is recommending a new appropriation of $80,000 from Measure A fund balance, with $55,000 for maintenance tree work and $25,000 for street striping.
Recommended Budget Amendments – Special Revenue Funds:
Staff is also recommending revenue and expenditure budget adjustments f or other various Special Revenue Funds. Table 10 summarizes the recommended adjustment by program and fund and includes a brief description . Additional details and corresponding revenue adjustment (if applicable) is found in Attachment 5 – Exhibit A
Table 10 – Summary of Recommended Budget Adjustments
Program/Project Name Fund
Apopropriation
Requests Description/Notes
Goleta Library 208 72,788$ Salary adjustments related to MOU amendments Solid Waste & Environmental 211 18,254$ Salary adjustments related to MOU amendments Buellton Library 213 16,973$ Salary adjustments related to MOU amendments Solvang Library 214 18,886$ Salary adjustments related to MOU amendments Goleta Library 236 $ 15,000 Zip Book Grant with Amazon (matching revenues) Goleta Library 501 32,812$ Salary adjustments related to MOU amendments City Clerk 503 2,000$ Additional PEG funds for Council Chamber upgrades
Other special fund adjustments include a revenue increase of approximately $21,600 for Goleta Library - County Per Capita and $2.97 million related to the American Rescue Plan Act (ARPA) funds that was discussed at the January 5, 2022, workshop. Th e ARPA adjustment is needed to account for half of the ARPA funds that have been received. 15 Meeting Date: February 15, 2022
Additional details of the special revenue budget adjustments can be seen in f urther detail in Attachment 5-Exhibit A.
FINANCE COMMITTEE REVIEW:
The Finance Committee met to review the Fiscal Year 2021/22 Second Quarter Financial Review Report on February 7, 2022.
FISCAL IMPACTS:
General Fund
Revenues are recommended for an increase of $ 2.2 million and expenditures for an increase of $ 108,743. The recommended budget adjustment results in a net increase of $2.1 million to the total fund balance of the Ge neral Fund. After adjustments, total ending fund balance is projected at $25.88 million, which includes an unassigned fund balance of $11.36 million. Additional details of the accounts affected by the recommended General Fund budget adjustments can be foun d in Exhibit A that is part of Attachment 5 – Resolution Amending the City’s Operating and CIP Budget for Fiscal Year 2021/22.
The proposed Environmental Services Specialist position in Public Works – Parks and Open Space Division is estimated at approxim ately $30,000 in current fiscal year, with annualized ongoing costs at approximately $115,000. No new appropriation is needed for this new position in current fiscal year due to salary savings available due to staff vacancies. If Council approves the reco mmended personnel change, total FTE’s will increase from 97.025 to 98.025. The proposed Schedule of Authorized Positions can be seen in Exhibit B of Attachment 5.
Other Funds
Recommended amendments to Other Special Revenue Funds that were described above can be found in detail in Attachment 5 - Exhibit A. The additional appropriations can be supported by the fund balances of the Special Revenue Fund s, as shown in Attachment
3. Council is asked to adopt the attached resolution (Attachment 5) approving the recommended budget adjustments.
City’s Cash Flow and Position:
The City’s Finance Department monitors its cash flow and position daily. The cash funds are pooled and are considered very liquid, as most of its funds are invested in overnight pooled investment accounts such as LAIF or its money market account. The City’s special revenue accounts have committed fund balance that is pooled all together with the General Fund. When pooled all together, the City’s cash position has been on average approximately $60 million.
16 Meeting Date: February 15, 2022
ALTERNATIVES:
Council may elect not to adopt the attached resolution, thereby leaving the budget as previously approved; however, certain budget recommendations are necessary to meet obligations and financial reporting requirements.
Reviewed By: Approved By:
___________________ _________________
Kristine Schmidt Michelle Greene
Assistant City Manager City Manager
ATTACHMENTS:
1. General Fund Statement of Revenues & Expenditures
2. General Fund Interim Statements by Department
3. Interim Revenue and Expenditure Summary by Fund
4. CIP Expenditure Summary by Project
5. Resolution Amending the City’s Operating and CIP Budget and Schedule of Authorized Positions
6. Fiscal Year 2021/22 Second Quarter Financial Review Presentation
17 ATTACHMENT 1:
General Fund Statement of Revenue and Expenditures
Budget to Actual Comparison
18 Attachment 1
Property Taxes 7,989,300 44,700 8,034,000 2,162,057 27% 100,000 8,134,000 Sales Taxes 7,335,300 - 7,335,300 2,871,838 39% 664,700 8,000,000 Transient Occupancy Tax 10,000,000 - 10,000,000 5,814,840 58% 1,000,000 11,000,000 Cannabis Tax 2,600,000 - 2,600,000 570,778 22% - 2,600,000 Franchise Fee Tax 1,333,400 - 1,333,400 402,115 30% - 1,333,400 License & Service Charges 1,587,300 - 1,587,300 789,426 50% 100,000 1,687,300 Fines & Penalties 140,500 - 140,500 56,092 40% - 140,500 Interest & Rent Income 147,500 - 147,500 186,767 127% 120,000 267,500 Reimbursements 306,000 - 306,000 169,991 56% - 306,000 Other Revenues 67,000 5,000 72,000 26,743 37% 227,000 299,000 Other Sources 43,800 - 43,800 13,765 31% - 43,800 Total Revenues 31,550,100 49,700 31,599,800 13,064,414 41% 2,211,700 33,811,500 Expenditures
General Government 6,621,700 434,999 7,056,699 3,430,946 49% 4,500 7,061,199 General Services 0 21,200 21,200 0 0% 202,376 223,576 Library 347,900 10,977 358,877 121,678 34% 7,000 365,877 Financ
e 1,229,000 105,150 1,334,150 554,109 42% - 1,334,150 Planning & Env. Review 3,718,000 1,090,203 4,808,203 1,526,361 32% 58,818 4,867,021 Public Works 7,619,600 4,790,293 12,409,893 1,834,575 15% (11,776) 12,398,117 Neighborhood Services 2,533,300 352,634 2,885,934 868,175 30% (152,175) 2,733,760 Public Safety 8,626,600 13,219 8,639,819 3,454,182 40% - 8,639,819 Non-Departmental 986,300 - 986,300 109,076 11% - 986,300 Capital Improvement Projects 500,000 1,609,774 2,109,774 106,352 5% - 2,109,774 Total Expenditures 32,182,400 8,428,450 40,610,850 12,005,454 30% 108,743 40,719,593 Net Change in Fund Balance (632,300) (8,378,750) (9,011,049.8) 1,058,960 2,102,957 (6,908,093) Beginning Fund Balance 32,792,658 32,792,658 32,792,658 32,792,658 Ending Fund Balance 32,160,358 23,781,608 33,851,618 25,884,565 For the Quarter Ended December 31, 2021
Budget to Actual Comparison
Revenues
General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 12/31/2021 Actuals % of Budget
19 ATTACHMENT 2:
General Fund Interim Statements by Department
20 City of Goleta
General Fund
Interim Statement of Revenues and Expenditures
For the Quarter Ended December 31, 2021
Attachment 2
Annual
"Current"
Budget
QTR YTD
Actuals Encumbrances Totals
Remaining
Balance
%YTD Expended
w/ Encumbr
General Government
City Council 452,200 267,169 - 267,169 185,031 59.1% City Manager 2,181,000 819,333 128,158 947,491 1,233,509 43.4% City Clerk 624,550 241,462 101,372 342,833 281,717 54.9% City Attorney 986,800 361,216 319,644 680,860 305,940 69.0% Community Relations 350,445 141,190 3,011 144,201 206,244 41.1% Support Services 2,461,704 1,600,577 167,527 1,768,104 693,600 71.8% Total 7,056,699 3,430,946 719,711 4,150,658 2,906,041 58.8% General Services
General Services 15,800 - - - 15,800 0.0% Facilities 1,800 - - - 1,800 0.0% Information Technology 3,600 - - - 3,600 0.0% Total 21,200 - - - 21,200 0.0% Library
Library Services 358,877 121,678 178,975 300,653 58,224 83.8% Total 358,877 121,678 178,975 300,653 58,224 83.8% Finance
Administration 1,334,150 554,109 111,920 666,030 668,120 49.9% Total 1,334,150 554,109 111,920 666,030 668,120 49.9% Planning & Environmental Review
Administration 399,300 183,534 - 183,534 215,766 46.0% Current Planning 1,772,599 597,531 104,457 701,988 1,070,611 39.6% Building & Safety 504,600 231,021 272,979 504,000 600 99.9% Advanced Planning 1,206,471 344,322 251,946 596,269 610,202 49.4% Planning Commission 37,800 9,155 - 9,155 28,645 24.2% Sustainability Program 700,533 132,642 68,105 200,747 499,786 28.7% Housing Program 186,900 28,156 - 28,156 158,744 15.1% Total 4,808,203 1,526,361 697,488 2,223,849 2,584,354 46.3% Public Works
Administration 695,100 312,055 8,455 320,510 374,590 46.1% Engineering Services 1,537,558 266,641 481,024 747,665 789,893 48.6% Facility Maintenance 482,925 64,001 56,712 120,713 362,212 25.0% Parks & Open Spaces 1,965,666 519,735 200,377 720,112 1,245,554 36.6% Capital Improvement Progra 1,109,006 338,570 96,794 435,364 673,641 39.3% Street Lighting 32,500 14,787 - 14,787 17,713 45.5% Street Maintenance 6,587,138 318,784 4,047,875 4,366,659 2,220,479 66.3% Solid Waste and Environme - - - - - Total 12,409,893 1,834,575 4,891,237 6,725,811 5,684,081 54.2% Neighborhood Services
Neighborhood Services 1,663,279 460,582 681,578 1,142,159 521,120 68.7% Economic Development 634,255 8,533 3,240 11,773 622,483 1.9% Parks & Recreation 588,400 399,060 1,900 400,960 187,440 68.1% Total 2,885,934 868,175 686,718 1,554,892 1,331,042 53.9% Public Safety
Public Safety 8,639,819 3,454,182 887 3,455,069 5,184,750 40.0% Total 8,639,819 3,454,182 887 3,455,069 5,184,750 40.0% Non-Departmental
Debit Service 853,000 7,722 - 7,722 845,278 0.9% Non-Departmental 133,300 101,354 - 101,354 31,946 76.0% Total 986,300 109,076 - 109,076 877,224 11.1% Capital Improvement Projects
Capital Improvement Projec 2,109,774 106,352 579,770 686,122 1,423,653 32.5% Total 2,109,774 106,352 579,770 686,122 1,423,653 32.5% TOTAL EXPENDITURES 40,610,850 12,005,454 7,866,706 19,872,159 20,738,690 48.9%
NET REVENUES OVER
EXPENDITURES (9,011,050) 1,058,960
BEGINNING FUND BALANCE 32,792,658 32,792,658
ENDING FUND BALANCE 23,781,608 33,851,618
21 City of Goleta
General Fund
Interim Statement of Revenues and Expenditures
For the Quarter Ended December 31, 2021
Attachment 2
Annual
"Current" Budget
QTR YTD
Actuals
Remaining
Balance
Percent
Received
Prior Year
QTR YTD Actuals
Taxes
Property Taxes 8,034,000 2,162,057 5,871,943 26.9% 2,078,388 Sales Taxes 7,335,300 2,871,838 4,463,462 39.2% 2,622,285 Transient Occupancy Tax 10,000,000 5,814,840 4,185,160 58.1% 3,190,690 Cannabis Tax 2,600,000 570,778 2,029,222 22.0% 546,993 Franchise Fee Tax 1,333,400 402,115 931,285 30.2% 369,891 Total 29,302,700 11,821,628 17,481,072 40.3% 8,808,246 Licenses & Service Charges
Legal Deposits Earned 1,000 4,111 (3,111) 411.1% - Planning Fees 102,000 65,526 36,474 64.2% 54,213 Planning Deposits Earned 200,000 95,336 104,664 47.7% 173,523 Building Permits 450,000 193,890 256,110 43.1% 198,571 Public Works Deposits Earned 58,000 9,523 48,477 16.4% 25,901 PW/Engineering Fees 66,300 63,169 3,132 95.3% 51,397 Solid Waste Roll Off Fees 35,000 11,934 23,066 34.1% 12,233 Business License 382,900 211,018 171,883 55.1% 156,886 Plan Check Fees 180,000 131,834 48,166 73.2% 79,551 Other Licenses & Charges 112,100 3,086 109,014 2.8% 74,600 Total 1,587,300 789,426 797,874 49.7% 826,874 Fines and Forfeitures
Fines & Penalties 140,500 56,092 84,408 39.9% 30,845 Total 140,500 56,092 84,408 39.9% 30,845 Investment Income
Interest & Rent Income 147,500 186,767 (39,267) 126.6% 91,841 Total 147,500 186,767 (39,267) 126.6% 91,841 Reimbursements
Reimbursements 306,000 169,991 136,009 55.6% 80,723 Total 306,000 169,991 136,009 55.6% 80,723 Other Revenues
Other Revenues 72,000 26,743 45,257 37.1% 10,009,399 Total 72,000 26,743 45,257 37.1% 10,009,399 Other Sources
Transfers In Other Funds and Other Sources 43,800 13,765 30,035 31.4% 15,695 Total 43,800 13,765 30,035 31.4% 15,695 TOTAL REVENUES 31,599,800 13,064,414 18,535,386 41.3% 19,863,623
22 23
City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2021
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
101 General Fund
Revenue 31,550,100 31,599,800 2,211,700 33,811,500 13,064,414 - 13,064,414 41.3% Expenditures 32,182,400 40,610,850 108,743 40,719,593 12,005,454 7,866,706 19,872,159 48.9% Addition to/(use of) reserves (632,300) (9,011,050) 2,102,957 (6,908,093) 1,058,960 (7,866,706) (6,807,746) Beginning Fund Balance 32,792,658 32,792,658 32,792,658 32,792,658 Ending Fund Balance 32,160,358 23,781,608 25,884,565 33,851,618 201 Gas Tax
Revenue 772,600 772,600 66,500 839,100 408,266 - 408,266 52.8% Expenditures 765,600 2,969,227 - 2,969,227 6,029 2,170,041 2,176,070 73.3% Addition to/(use of) reserves 7,000 (2,196,627) 66,500 (2,130,127) 402,237 (2,170,041) (1,767,804) Beginning Fund Balance 2,273,715 2,273,715 2,273,715 2,273,715 Ending Fund Balance 2,280,715 77,088 143,588 2,675,952 202 Local Transportation
Revenue 28,100 28,100 - 28,100 12,068 - 12,068 42.9% Expenditures 27,135 55,232 - 55,232 - - - 0.0% Addition to/(use of) reserves 965 (27,132) - (27,132) 12,068 - 12,068 Beginning Fund Balance 179,807 179,807 179,807 179,807 Ending Fund Balance 180,772 152,675 152,675 191,875 203 RMRA
Revenue 623,100 623,100 50,700 673,800 225,943 - 225,943 36.3% Expenditures 619,000 1,717,000 - 1,717,000 - 1,098,000 1,098,000 63.9% Addition to/(use of) reserves 4,100 (1,093,900) 50,700 (1,043,200) 225,943 (1,098,000) (872,057) Beginning Fund Balance 1,266,631 1,266,631 1,266,631 1,266,631 Ending Fund Balance 1,270,731 172,731 223,431 1,492,574 205 Measure A
Revenue 1,715,200 1,715,200 - 1,715,200 925,425 - 925,425 54.0% Expenditures 1,778,328 4,577,955 80,000 4,657,955 188,993 1,659,023 1,848,016 40.4% Addition to/(use of) reserves (63,128) (2,862,755) (80,000) (2,942,755) 736,432 (1,659,023) (922,591) Beginning Fund Balance 3,218,845 3,218,845 3,218,845 3,218,845 Ending Fund Balance 3,155,717 356,089 276,089 3,955,277 206 Measure A-Other
Revenue 870,037 1,827,154 - 1,827,154 - - - 0.0% Expenditures 870,037 1,732,418 - 1,732,418 18,811 577,295 596,106 34.4% Addition to/(use of) reserves - 94,736 - 94,736 (18,811) (577,295) (596,106) Beginning Fund Balance (94,736) (94,736) (94,736) (94,736) Ending Fund Balance (94,736) - - (113,547) 208 County Per Capita - Goleta Library
Revenue 721,080 721,080 21,617 742,697 2,163 - 2,163 0.3% Expenditures 924,700 933,149 72,788 1,005,937 399,577 105,381 504,959 54.1% Addition to/(use of) reserves (203,620) (212,069) (51,171) (263,240) (397,415) (105,381) (502,796) Beginning Fund Balance 271,401 271,401 271,401 271,401 Ending Fund Balance 67,781 59,332 8,161 (126,014) 209 County Per Capita - Buellton Library
Revenue 151,499 156,044 - 156,044 293 - 293 0.2% Expenditures 132,600 153,860 - 153,860 28,536 67,301 95,837 62.3% Addition to/(use of) reserves 18,899 2,184 - 2,184 (28,243) (67,301) (95,544) Beginning Fund Balance 91,360 91,360 91,360 91,360 Ending Fund Balance 110,259 93,544 93,544 63,116 210 County Per Capita - Solvang Library
Revenue 174,712 179,954 - 179,954 229 - 229 0.1% Expenditures 157,600 172,842 - 172,842 34,600 64,277 98,877 57.2% Addition to/(use of) reserves 17,112 7,112 - 7,112 (34,371) (64,277) (98,648) Beginning Fund Balance 77,499 77,499 77,499 77,499 Ending Fund Balance 94,611 84,611 84,611 43,128 211 Solid Waste
Revenue 1,229,000 1,548,095 - 1,548,095 976,317 - 976,317 63.1% Expenditures 1,196,200 1,196,200 18,254 1,214,454 264,707 520,505 785,213 65.6% Addition to/(use of) reserves 32,800 351,895 (18,254) 333,641 711,610 (520,505) 191,105 Beginning Fund Balance 504,669 504,669 504,669 504,669 Ending Fund Balance 537,469 856,564 838,310 1,216,279 Page "1
24 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2021
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
212 Public Safety Donations
Revenue - - - - 110 - 110 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - 110 - 110 Beginning Fund Balance 29,796 29,796 29,796 29,796 Ending Fund Balance 29,796 29,796 29,796 29,906 213 Buellton Library
Revenue 194,479 194,479 - 194,479 195,004 - 195,004 100.3% Expenditures 201,500 201,500 16,973 218,473 79,332 - 79,332 39.4% Addition to/(use of) reserves (7,021) (7,021) (16,973) (23,994) 115,672 - 115,672 Beginning Fund Balance 44,002 44,002 44,002 44,002 Ending Fund Balance 36,981 36,981 20,008 159,674 214 Solvang Library
Revenue 205,855 205,855 - 205,855 187,988 - 187,988 91.3% Expenditures 211,500 211,500 18,886 230,386 100,606 - 100,606 47.6% Addition to/(use of) reserves (5,645) (5,645) (18,886) (24,531) 87,382 - 87,382 B
eginning Fund Balance 36,394 36,394 36,394 36,394 Ending Fund Balance 30,749 30,749 11,863 123,776 220 GTIP
Revenue 3,075,100 3,075,100 - 3,075,100 60,255 - 60,255 2.0% Expenditures 2,812,865 16,864,557 - 16,864,557 373,414 2,478,419 2,851,833 16.9% Addition to/(use of) reserves 262,235 (13,789,457) - (13,789,457) (313,158) (2,478,419) (2,791,578) Beginning Fund Balance 14,149,823 14,149,823 14,149,823 14,149,823 Ending Fund Balance 14,412,058 360,366 360,366 13,836,664 221 Parks DIF
Revenue 846,000 846,000 - 846,000 33,585 - 33,585 4.0% Expenditures 455,000 5,508,972 - 5,508,972 207,293 569,312 776,605 14.1% Addition to/(use of) reserves 391,000 (4,662,972) - (4,662,972) (173,707) (569,312) (743,019) Beginning Fund Balance 9,107,024 9,107,024 9,107,024 9,107,024 Ending Fund Balance 9,498,024 4,444,052 4,444,052 8,933,316 222 Public Facilities DIF
Revenue 226,300 226,300 - 226,300 946 - 946 0.4% Expenditures - 11,146 - 11,146 - - - 0.0% Addition to/(use of) reserves 226,300 215,154 - 215,154 946 - 946 Beginning Fund Balance 255,468 255,468 255,468 255,468 Ending Fund Balance 481,768 470,622 470,622 256,414 223 Library DIF
Revenue 90,200 90,200 - 90,200 831 - 831 0.9% Expenditures 89,000 89,000 - 89,000 3,362 84,488 87,850 98.7% Addition to/(use of) reserves 1,200 1,200 - 1,200 (2,532) (84,488) (87,019) Beginning Fund Balance 222,111 222,111 222,111 222,111 Ending Fund Balance 223,311 223,311 223,311 219,579 224 Sheriff Facilities DIF
Revenue 29,100 29,100 - 29,100 406 - 406 1.4% Expenditures - 70,281 - 70,281 - - - 0.0% Addition to/(use of) reserves 29,100 (41,181) - (41,181) 406 - 406 Beginning Fund Balance 109,589 109,589 109,589 109,589 Ending Fund Balance 138,689 68,407 68,407 109,995 225 H
ousing in Lieu
Revenue 6,000 6,000 - 6,000 4,748 - 4,748 79.1% Expenditures 25,000 25,000 - 25,000 - - - 0.0% Addition to/(use of) reserves (19,000) (19,000) - (19,000) 4,748 - 4,748 Beginning Fund Balance 1,282,468 1,282,468 1,282,468 1,282,468 Ending Fund Balance 1,263,468 1,263,468 1,263,468 1,287,216 226 Environmental Programs
Revenue 500 500 - 500 638 - 638 127.5% Expenditures 9,400 9,400 - 9,400 - - - 0.0% Addition to/(use of) reserves (8,900) (8,900) - (8,900) 638 - 638 Beginning Fund Balance 172,232 172,232 172,232 172,232 Ending Fund Balance 163,332 163,332 163,332 172,870 Page "2
25 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2021
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
229 Fire DIF
Revenue 240,800 240,800 - 240,800 12,442 - 12,442 5.2% Expenditures 1,532,791 4,856,012 - 4,856,012 4,862 636,774 641,637 13.2% Addition to/(use of) reserves (1,291,991) (4,615,212) - (4,615,212) 7,580 (636,774) (629,195) Beginning Fund Balance 3,363,184 3,363,184 3,363,184 3,363,184 Ending Fund Balance 2,071,193 (1,252,027) (1,252,027) 3,370,764 230 Long Range Development Plan (LRDP)
Revenue 1,821,577 3,861,177 - 3,861,177 708 - 708 0.0% Expenditures 1,821,577 3,350,883 - 3,350,883 1,216 142,491 143,707 4.3% Addition to/(use of) reserves - 510,294 - 510,294 (507) (142,491) (142,999) Beginning Fund Balance 191,178 191,178 191,178 191,178 Ending Fund Balance 191,178 701,472 701,472 190,670 231 Developer Agreements
Revenue 1,500 1,500 - 1,500 - - - 0.0% Expenditures - 270,000 - 270,000 - - - 0.0% Addition to/(use of) reserves 1,500 (268,500) - (268,500) - - - B
eginning Fund Balance 615,163 615,163 615,163 615,163 Ending Fund Balance 616,663 346,663 346,663 615,163 232 County Fire DIF
Revenue - 931,126 - 931,126 - - - 0.0% Expenditures - 931,126 - 931,126 181,611 304,619 486,231 52.2% Addition to/(use of) reserves - - - - (181,611) (304,619) (486,231) Beginning Fund Balance - - - - Ending Fund Balance - - - (181,611) 233 OBF-SCE
Revenue 285,000 785,000 - 785,000 - - - 36.3% Expenditures 285,000 785,000 - 785,000 285,000 - 285,000 0.0% Addition to/(use of) reserves - - - - (285,000) - (285,000) Beginning Fund Balance - - - - Ending Fund Balance - - - (285,000) 234 Storm Drain Facilities
Revenue 345,400 345,400 - 345,400 1,951 - 1,951 0.6% Expenditures 50,000 50,000 - 50,000 - - - 0.0% Addition to/(use of) reserves 295,400 295,400 - 295,400 1,951 - 1,951 Beginning Fund Balance 526,825 526,825 526,825 526,825 Ending Fund Balance 822,225 822,225 822,225 528,775 235 Bicycle & Pedestrian Facilities
Revenue 260,000 260,000 - 260,000 1,554 - 1,554 0.0% Expenditures - - - - - - - 0.6% Addition to/(use of) reserves 260,000 260,000 - 260,000 1,554 - 1,554 Beginning Fund Balance 419,826 419,826 419,826 419,826 Ending Fund Balance 679,826 679,826 679,826 421,380 236 Misc Grants Library
Revenue - (1) 15,000 14,999 - - - 0.0% Expenditures - 44,706 15,000 59,706 10,010 719 10,730 24.0% Addition to/(use of) reserves - (44,707) - (44,707) (10,010) (719) (10,730) Beginning Fund Balance 45,256 45,256 45,256 45,256 Ending Fund Balance 45,256 549 549 35,246 237 Local G
rants
Revenue - - - - - - - 0.0% Expenditures - 61,333 - 61,333 60,778 555 61,333 100.0% Addition to/(use of) reserves - (61,333) - (61,333) (60,778) (555) (61,333) Beginning Fund Balance - - - - Ending Fund Balance - (61,333) (61,333) (60,778) 301 State Park Grant
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - Page "3
26 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2021
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
302 Public Safety Fund COPS
Revenue 125,000 161,285 - 161,285 95,929 - 95,929 59.5% Expenditures 156,700 161,411 - 161,411 156,700 - 156,700 97.1% Addition to/(use of) reserves (31,700) (126) - (126) (60,771) - (60,771) Beginning Fund Balance 126 126 126.26 126 Ending Fund Balance (31,574) 0 0 (60,645) 304 Solid Waste Fund Recycle
Revenue 8,000 8,000 - 8,000 - - - 0.0% Expenditures 8,200 8,200 - 8,200 - - - 0.0% Addition to/(use of) reserves (200) (200) - (200) - - - Beginning Fund Balance 31,000 31,000 31,000 31,000 Ending Fund Balance 30,800 30,800 30,800 31,000 305 RSTP State Grant
Revenue - 565,315 - 565,315 - - - 0.0% Expenditures - 214,988 - 214,988 167,761 117,804 285,565 132.8% Addition to/(use of) reserves - 350,327 - 350,327 (167,761) (117,804) (285,565) Beginning Fund Balance (215,512) (215,512) (215,512) (215,512) Ending Fund Balance (215,512) 134,814 134,814 (383,274) 306 LSTP
Revenue 116,500 249,222 - 249,222 - - - 0.0% Expenditures 249,222 483,992 - 483,992 - 234,770 234,770 48.5% Addition to/(use of) reserves (132,722) (234,770) - (234,770) - (234,770) (234,770) Beginning Fund Balance 444 444 444 444 Ending Fund Balance (132,278) (234,326) (234,326) 444 308 STIP
Revenue - 11,386,694 - 11,386,694 - - - 0.0% Expenditures - 11,372,000 - 11,372,000 - - - 0.0% Addition to/(use of) reserves - 14,694 - 14,694 - - - Beginning Fund Balance (4,309) (4,309) (4,309) (4,309) Ending Fund Balance (4,309) 10,385 10,385 (4,309) 311 Misc. Grants
Revenue - - - - - - - 0.0% Expenditures - 9,839 - 9,839 - - - 0.0% Addition to/(use of) reserves - (9,839) - (9,839) - - - Beginning Fund Balance 10,409 10,409 10,409 10,409 Ending Fund Balance 10,409 570 570 10,409 313 Prop 84 IRWMP
Revenue - - - - - - 0.0% Expenditures - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 314 Sustainable Community Grant
Revenue - - - - - - 0.0% Expenditures - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 317 SSARP Grant
Revenue - 53,000 - 53,000 - - - 0.0% Expenditures - 6,277 - 6,277 2,682 4,079 6,761 107.7% Addition to/(use of) reserves - 46,723 - 46,723 (2,682) (4,079) (6,761) Beginning Fund Balance (46,723) (46,723) (46,723) (46,723) Ending Fund Balance (46,723) - - (49,404) 318 Active Transportation Program - State
Revenue - 4,524,379 - 4,524,379 - - - 0.0% Expenditures - 2,694,245 - 2,694,245 - 16,169 16,169 0.6% Addition to/(use of) reserves - 1,830,134 - 1,830,134 - (16,169) (16,169) Beginning Fund Balance (1,830,134) (1,830,134) (1,830,134) (1,830,134) Ending Fund Balance (1,830,134) - - (1,830,134) Page "4
27 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2021
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
319 Housing & Community Development State Fund
Revenue - 345,386 - 345,386 - - - 0.0% Expenditures - 292,172 - 292,172 33,791 253,018 286,809 98.2% Addition to/(use of) reserves - 53,214 - 53,214 (33,791) (253,018) (286,809) Beginning Fund Balance (1,828) (1,828) (1,828) (1,828) Ending Fund Balance (1,828) 51,386 51,386 (35,619) 320 Cal OES
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 14,231 14,231 14,231 14,231 Ending Fund Balance 14,231 14,231 14,231 14,231 321 TIRCP
Revenue 900,000 1,286,673 - 1,286,673 - - - Expenditures 900,000 1,286,723 - 1,286,723 374,939 457,274 832,213 64.7% Addition to/(use of) reserves - (50) - (50) (374,939) (457,274) (832,213) 1664425.9% Beginning Fund Balance 50 50 50 50 Ending Fund Balance 50 - - (374,889) 322 MBHMP
Revenue - 3,900,000 - 3,900,000 - - - Expenditures - 3,785,350 - 3,785,350 102,942 492,128 595,070 15.7% Addition to/(use of) reserves - 114,650 - 114,650 (102,942) (492,128) (595,070) -519.0% Beginning Fund Balance (114,650) (114,650) (114,650) (114,650) Ending Fund Balance (114,650) (0) (0) (217,592) 323 Cal OES PSPS Grant
Revenue - - - - - - - Expenditures - 93,945 - 93,945 40,987 - 40,987 43.6% Addition to/(use of) reserves - (93,945) - (93,945) (40,987) - (40,987) 43.6% Beginning Fund Balance 93,945 93,945 93,945 93,945 Ending Fund Balance 93,945 - - 52,958 324 California Planning Program Grant
Revenue - 124,881 - 124,881 - - - Expenditures - 42,995 - 42,995 35,904 7,091 42,995 100.0% Addition to/(use of) reserves - 81,886 - 81,886 (35,904) (7,091) (42,995) -52.5% Beginning Fund Balance (71,886) (71,886) (71,886) (71,886) Ending Fund Balance (71,886) 10,000 10,000 (107,790) 325 Isla Vista Library Grant
Revenue - - - - - - - Expenditures - 144,235 - 144,235 31,676 15,680 47,356 32.8% Addition to/(use of) reserves - (144,235) - (144,235) (31,676) (15,680) (47,356) 32.8% Beginning Fund Balance 144,235 144,235 144,235 144,235 Ending Fund Balance 144,235 - - 112,559 401 HBP
Revenue 290,000 14,064,123 - 14,064,123 - - - 0.0% Expenditures 290,000 13,959,503 - 13,959,503 33,400 40,628 74,027 0.5% Addition to/(use of) reserves - 104,619 - 104,619 (33,400) (40,628) (74,027) Beginning Fund Balance (104,619) (104,619) (104,619) (104,619) Ending Fund Balance (104,619) 0 0 (138,019) 402 CDBG
Revenue 233,955 701,081 - 701,081 10,837 - 10,837 1.5% Expenditures 233,955 701,081 - 701,081 40,677 353,582 394,259 56.2% Addition to/(use of) reserves - - - - (29,840) (353,582) (383,422) Beginning Fund Balance (33) (33) (33) (33) Ending Fund Balance ( 33) (33) (33) (29,873) 409 OTS
Revenue - 40,000 - 40,000 - - - 0.0% Expenditures - 35,668 - 35,668 5,706 - 5,706 16.0% Addition to/(use of) reserves - 4,332 - 4,332 (5,706) - (5,706) Beginning Fund Balance (4,332) (4,332) (4,332) (4,332) Ending Fund Balance (4,332) - - (10,038) Page "5
28 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2021
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
417 HSIP Hwy Safety Imp.
Revenue 380,600 395,371 - 395,371 - - - 0.0% Expenditures 380,600 380,600 - 380,600 - - - 0.0% Addition to/(use of) reserves - 14,771 - 14,771 - - - Beginning Fund Balance (9,135) (9,135) (9,135) (9,135) Ending Fund Balance (9,135) 5,636 5,636 (9,135) 419 TIGER
Revenue - - - - - - - 0.0% Expenditures - (27,645) * - (27,645) (27,645) - (27,645) 100.0% Addition to/(use of) reserves - 27,645 - 27,645 27,645 - 27,645 Beginning Fund Balance (27,645) (27,645) (27,645) (27,645) Ending Fund Balance (27,645) - - - 420 FHWA - FEMA Reimb
Revenue - 87,746 - 87,746 - - - 0.0% Expenditures - 87,746 - 87,746 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 58,107 58,107 58,107 58,107 Ending Fund Balance 58,107 58,107 58,107 58,107 421 Hazard Mitigation Grant Program
Revenue 432,501 439,209 - 439,209 - - - 0.0% Expenditures 432,501 433,649 - 433,649 - - - 0.0% Addition to/(use of) reserves - 5,560 - 5,560 - - - Beginning Fund Balance (5,560) (5,560) (5,560) (5,560) Ending Fund Balance (5,560) (0) (0) (5,560) 422 CARES
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 423 Coronavirus State & Local Fiscal Recovery Funds
Revenue - - 2,966,995 2,966,995 2,966,995 - 2,966,995 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - 2,966,995 2,966,995 2,966,995 - 2,966,995 Beginning Fund Balance - - - - Ending Fund Balance - - 2,966,995 2,966,995 501 Library Services
Revenue 542,300 541,600 - 541,600 199,876 - 199,876 36.9% Expenditures 520,900 520,900 32,812 553,712 227,667 8,922 236,589 45.4% Addition to/(use of) reserves 21,400 20,700 (32,812) (12,112) (27,790) (8,922) (36,713) Beginning Fund Balance 827,764 827,764 827,764 827,764 Ending Fund Balance 849,164 848,464 815,652 799,974 502 Street Lighting
Revenue 307,800 306,000 - 306,000 183,627 - 183,627 60.0% Expenditures 305,500 357,844 - 357,844 118,181 52,656 170,836 47.7% Addition to/(use of) reserves 2,300 (51,844) - (51,844) 65,446 (52,656) 12,790 Beginning Fund Balance 126,450 126,450 126,450 126,450 Ending Fund Balance 128,750 74,606 74,606 191,896 503 PEG
Revenue 77,000 77,000 - 77,000 17,418 - 17,418 22.6% Expenditures 200,000 200,000 2,000 202,000 116,093 85,907 202,000 101.0% Addition to/(use of) reserves (123,000) (123,000) (2,000) (125,000) (98,675) (85,907) (184,582) Beginning Fund Balance 323,809 323,809 323,809 323,809 Ending Fund Balance 200,809 200,809 198,809 225,135 504 CASp Cert and Training
Revenue 100 100 - 100 95 - 95 94.8% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves 100 100 - 100 95 - 95 Beginning Fund Balance 714 714 714 714 Ending Fund Balance 814 814 814 809 Page "6
29 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2021
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
605 RDA Successor-NonHousing
Revenue 1,234,960 1,234,960 - 1,234,960 677,012 - 677,012 54.8% Expenditures 1,235,269 1,235,269 - 1,235,269 529,100 - 529,100 42.8% Addition to/(use of) reserves (309) (309) - (309) 147,912 - 147,912 Beginning Fund Balance (8,098,382) (8,098,382) (8,098,382) (8,098,382) Ending Fund Balance (8,098,691) (8,098,691) (8,098,691) (7,950,470) 608 iBank
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 701 Comstock Plover Endmnt
Revenue 2,000 2,000 - 2,000 555 - 555 27.8% Expenditures 2,000 - - - - - - 0.0% Addition to/(use of) reserves - 2,000 - 2,000 555 - 555 Beginning Fund Balance (799) (799) (799) (799) Ending Fund Balance (799) 1,201 1,201 (244) 801 Developer Deposit
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - -
TOTAL FOR ALL FUNDS
Revenue 50,113,955 90,763,687 5,332,512 96,096,199 20,268,629 20,268,629 22.3% Expenditures 51,062,080 125,940,137 365,456 126,305,593 16,244,752 20,485,614 36,730,366 29.2% Addition to/(use of) reserves (948,125) (35,176,450) 4,967,056 (30,209,394) 4,023,877 20,485,614 (16,461,736) Beginning Fund Balance 62,247,922 62,247,922 62,247,922 62,247,922 Ending Fund Balance 61,299,797 27,071,472 32,038,528 66,271,799 Page "7
30 ATTACHMENT 4:
Capital Improvement Program (CIP) Expenditure Summary
31 City of Goleta
Capital Improvement Program (CIP) Expenditure Summary
For the Quarter Ended December 31, 2021
Attachment 4
Project No. & Description Current Budget Activity Encumbrances Remaining Budget
9001 Hollister Avenue Redesign $ 603,445 $ (27,132) $ - $ 630,577 9002 Ekwill Street & Fowler Extension $ 20,661,676 $ 172,180 $ 237,245 $ 20,252,250 9006 Capital Improvement Projects - Neighborhood Srvs $ 5,008, 211 $ 148,774 $ 668,661 $ 4,190,776 9007 San Jose Creek Bike Path - Middle Segment $ 1,295,940 $ 179,778 $ 400,178 $ 715,983 9009 San Jose Creek Channel Repair $ 3,011 $ 761 $ 1,635 $ 615 9024 Missing Desciption $ 62,080 $ - $ - $ 62,080 9025 Fire Station No. 10 $ 6,057,137 $ 186,474 $ 941,394 $ 4,929,270 9027 101 Overpass $ 1,186,012 $ 967 $ 1,143,286 $ 41,759 9031 Old Town Sidewalk Improvement $ 611,129 $ 20,631 $ 511,731 $ 78,768 9033 Hollister Avenue Bridge Replacement (SJC Phase II) $ 17,270,910 $ 70,567 $ 91,905 $ 17,108,438 9042 Storke Road Widening Phelps Road to City Limits $ 383,716 $ - $ - $ 383,716 9044 Hollister Widen Storke to 280 Ft W of S Glen Annie $ 941,122 $ 171 $ - $ 940,951 9045 Los Carneros Rd Interchange SB 101 Onramp $ 8,885 $ - $ - $ 8,885 9053 Cathedral Oaks Cribwall Interim Repai
r $ 153,272 $ - $ 65,526 $ 87,746 9056 LED Street Lighting Project $ 1,141,785 $ 384,371 $ 177,708 $ 579,707 9058 Hollister Avenue Crosswalk Enhancement-Chapel Str 98,462$ 5,523 $ 90,496 $ 2,443 $ 9062 Storke Road Medians $ 849,424 $ 3,768 $ 228,139 $ 617,516 9063 Evergreen Park Restroom $ 258,506 $ - $ - $ 258,506 9065 Reclaimed Water Service to Bella Vista Park $ 204,141 $ - $ - $ 2 04,141 9066 Miscellaneous Park Improvements $ 344,990 $ 98,762 $ 243,091 $ 3,137 9067 Goleta Valley Community Cente
r $ 948,328 $ 10,026 $ 133,115 $ 805,187 9069 Miscellaneous Facilities Improvements $ 5,659 $ - $ - $ 5 ,659 9070 Fairview Ave at Calle Real/101 Sidewalk Infill $ 24,001 $ - $ 14,658 $ 9,344 9071 Athletic Field & Parking Lot @ GVCC $ 31,163 $ - $ - $ 31,163 9072 La Patera Road Overcrossing/Undercrossing $ 218,644 $ - $ - $ 218 ,644 9073 La Patera Rd Sidewalk Infill & Class II Bike Lanes $ 129,805 $ - $ - $ 129,805 9074 Stow Grove Multi-Purpose Field $ 570,000 $ 180 $ - $ 569,820 9075 Evergreen Park Multi-Purpose Field $ 50,000 $ - $ - $ 50,000 9078 Rancho La Patera Improvements $ 648,304 $ - $ 52,926 $ 595,377 9079 Amtrak Depot $ 1,286,896 $ 374,939 $ 457,274 $ 454,683 9080 Electrical Utility Undergrounding $ 9 $ - $ - $ 9 9083 Signal Upgrades $ 475,600 $ - $ - $ 475,600 9084 Community Garden $ 1,321,266 $ 2,839 $ 69,092 $ 1,249,335 9086 Vision Zero Plan $ 10,000 $ - $ - $ 10,000 9087 Mid-Block Crossing on Calle Real/Encina (HAWK) $ 314,445 $ 8,517 $ 288,195 $ 17,733 9088 RRFB Improvements at School Crosswalks $ 641,187 $ 22,642 $ 591,335 $ 27,211 9089 Goleta Traffic Safety Study (GTSS) $ 52,690 $ 2,796 $ 4,079 $ 45,816 9093 San Miguel Park Improvements $ 175,000 $ - $ - $ 175,000 9094 Santa Barbara Shores Park Improvements $ 55,000 $ - $ - $ 55, 000 9096 Orange Avenue Parking Lot $ 11,072 $ - $ - $ 11,072 9097 Fairview Corridor Study (Fowler to Calle Real) $ 140,100 $ - $ - $ 140,100 9098 Crosswalk at S. Kellogg Avenue $ 29,983 $ - $ - $ 29,983 9099 Crosswalk at Calle Real @ Fairview $ 428,224 $ 19,240 $ 29,725 $ 379,258 9100 Fairview Ave and Hollister Ave Roundabout $ 520,000 $ - $ - $ 520 ,000 9101 City Hall Purchase & Improvements $ 70,291 $ - $ - $ 70,291 9102 Storke Road Corridor Stud
y $ 138,775 $ - $ - $ 138,775 9103 Citywide School Zone Signage & Striping Evaluation $ 19,950 $ - $ - $ 19,950 9104 Citywide Evaluation of Existing Traffic Signals $ 68,800 $ - $ - $ 68,800 9107 Old Town S Fairview Av High Flow Trash Capture D $ 50,000 $ - $ - $ 50,000 9108 Winchester II Park $ 266,900 $ 100,179 $ 158,711 $ 8,010 9110 Hollister Ave Class 1 Bike Path Lighting $ 688,725 $ 14,840 $ 75,342 $ 598,543 9111 Jonny D. Wallis Park Phase 2 - Splash Pad $ 1,488,987 $ 5,333 $ 45,492 $ 1,438,162 9112 Ellwood Mesa/Sperling Preserve Open Space Plan $ 3,785,350 $ 102,942 $ 492,128 $ 3,190,280 32 City of Goleta
Capital Improvement Program (CIP) Expenditure Summary
For the Quarter Ended December 31, 2021
Attachment 4
Project No. & Description Current Budget Activity Encumbrances Remaining Budget
9113 Mathilda Park Improvements $ 146,602 $ 4,994 $ 19,655 $ 121,953 9114 Hollister Ave Old Town Interim Striping Project $ 150,028 $ - $ 10,008 $ 14 0,020 9115 Public Works Corp Yard Repairs $ 100,000 $ - $ - $ 100,000 9116 Pickleball Courts $ 100,000 $ - $ - $ 100,000 9117 San Jose Creek Channel Fish Passage Modification $ 665,000 $ - $ - $ 665,000 9807 Goleta Prepare Now Grant $ 9,839 $ - $ - $ 9,839 9901 MIS/ERP System Implementation $ 358,602 $ 6,220 $ 44,418 $ 307,964 Grand Total $ 73,339,080 $1,921,282 $ 7,287,149 $ 64,130,649 33 ATTACHMENT 5:
Resolution Amending the City's Operating & CIP Budget for Fiscal Year 2021/22
34 Attachment 5
RESOLUTION NO. 22-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
GOLETA, CALIFORNIA , AMENDING THE CITY’S OPERATING
AND CIP BUDGET FOR FISCAL YEAR 2021/22, AND AMENDING
THE CITY ’S SCHEDULE OF AUTHORIZED POSITIONS FOR
FISCAL YEAR 2021/22
WHEREAS, the City Council of the City of Goleta adopted the Operating Budget and Capital Imp rovement Program for Fiscal Year 2021/22 on June 15, 2021; and
WHEREAS, the City Manager has proposed a budget adjustment as described in the Council report dated February 15, 2022 for Fiscal Year 2021/22 based on the determination by the City Manager that this adjustment is essential to the City’s operations; and
WHEREAS, the City Council has reviewed the proposed b udget adjustments for the Second Quarter Ended December 31, 2021 and does hereby find the recommendation to be necessary and in the City’s best interest; and
WHEREAS, Section 2.1 of the City of Go leta Pe rsonnel Rules specifi es that the Personnel Of ficer shall recommend and maintain a classification/compensation plan for all positions in the City service; and
WHEREAS, on November 16, 2021, the City Council adopted most recent said recommended authorized positions and appropriations for the City of Goleta Operating and CIP Budget for Fiscal Year 2021/22; and
WHEREAS, the City Council has reviewed the proposed amended authorized positions and budget a djustments for F iscal Year 2021/22 and does hereby find the recommendation to be necessary in the City’s best interest.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF GOLETA AS FOLLOWS:
SECTION 1.
The City of Goleta Operating and CIP Budget for Fiscal Year 2021/22 is hereby amended as follows as per Exhibit A to this resolution.
SECTION 2.
The City of Goleta Schedule of Authorized Positions for Fiscal Year 2021/22 and Fiscal Year 2022/23 included herein as Exhibit B is amended to add one Environmental Service Specialist and is hereby approved and adopted to supersede any prior schedule of authorized positions.
35 Attachment 5
SECTION 3.
The City Clerk shall certify to the passage and adoption o f this resolution and enter it into the book of original resolutions.
PASSED, APPROVED, AND ADOPTED this 15th day of February, 2022.
__________________________
PAULA PEROTTE, MAYOR
ATTEST: APPROVED AS TO FORM:
_____________________________ ___________________________ DEBORAH S. LOPEZ MEGAN GARIBALDI
CITY CLERK CITY ATTORNEY
36 Attachment 5
STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA ) ss.
CITY OF GOLETA )
I, DEBORAH S. LOPEZ, City Clerk of the City of Goleta, California, DO HEREBY CERTIFY that the foregoing Resolution No. 22-___ was duly adopted by the City Council of the City of Goleta at a regular meeting held on the 15th day of February, 2022, by the following vote of the Council:
AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
(SEAL)
_________________________
DEBORAH S. LOPEZ
CITY CLERK
37 Schedule of FY 2021/22
2nd QTR Adjustments - Revenues
Exhibit A
Program/Project
Name Fund Account Code Requests Account Name
FY 2021/22
Current
Budget
FY 2021/22
Actuals
FY 2021/22
Budget
Balance
Type of
Request
FY 2021/22
Amended Budget
FY 2021/22
Adjusted
Budget
Balance
Goleta Library 101 01-20-2100-460 0 6,000.00 Donations 58,000.00 25,728.95 32,271.05 New 64,000.00 38,271.05 Goleta Library 101 01-20-2100-460 0 1,000.00 Donations 58,000.00 25,728.95 32,271.05 New 59,000.00 33,271.05 Engineering Service 101 01-50-5200-412 0 30,000.00 Permits - Encroachment & Transportation 66,300.00 62,868.50 3,431.50 New 96,300.00 33,431.50 Non-Departmental 101 01-80-8500-401 0 664,700.00 Sales Tax 7,335,300.00 2,871,838.47 4,463,461.53 New 8,000,000.00 5,128,161.53 Non-Departmental 101 01-80-8500-402 0 1,000,000.00 Transient Occupancy Tax 10,000,000.00 5,814,840.17 4,185,159.83 Cleanup 11,000,000.00 5,185,159.83 Non-Departmental 101 01-80-8500-404 0 100,000.00 Real Property Transfer Tax 150,000.00 157,463.59 (7,463.59) New 250,000.00 92,536.41 Non-Departmental 101 01-80-8500-430 0 120,000.00 Interest 120,000.00 129,707.25 (9,707.25) New 240,000.00 110,292.75 Non-Departmental 101 01-80-8500-452 0 70,000.00 Plan Checking Services 180,000.00 131,833.97 48,166.03 New 250,000.00 118,166.03 Non-Departmental 101 01-80-8500-460 0 220,000.00 Miscellaneous Revenue - 126.29 (126.29) New 220,000.00 219,873.71 Non-Departmental 201 01-80-8500-440 0 25,800.00 Gas Tax Section 2103 248,400.00 147,820.50 100,579.50 Cleanup 274,200.00 126,379.50 Non-Departmental 201 01-80-8500-440 0 8,700.00 Gas Tax Section 2105 182,500.00 93,941.69 88,558.31 Cleanup 191,200.00 97,258.31 Non-Departmental 201 01-80-8500-440 0 3,400.00 Gas Tax Section 2106 96,700.00 50,631.94 46,068.06 Cleanup 100,100.00 49,468.06 Non-Departmental 201 01-80-8500-440 0 28,600.00 Gas Tax Section 2107 232,000.00 100,641.80 131,358.20 Cleanup 260,600.00 159,958.20 Non-Departmental 203 03-80-8500-440 0 50,700.00 Gas Tax Section 2032(h)(2) 619,100.00 220,946.73 398,153.27 Cleanup 669,800.00 448,853.27 Goleta Library 208 08-20-2100-447 0 21,617.00 County Per Capita 720,580.00 - 720,580.00 New 742,197.00 742,197.00 Goleta Library 236 36-20-2100-447 0 15,000.00 Grant Proceeds - Other Agencies - - - New 15,000.00 15,000.00 Non-Departmental 423 23-80-8500-446 0 2,966,995.00 Other Financial Assistance - Federal - 2,966,995.00 (2,966,995.00) New 2,966,995.00 - Total 5,332,512.00$
38 Schedule of FY 2021/22
2nd QTR Adjustments - Expenditures
Exhibit A
Program/Project
Name Fund Program Object Account Code
Appropriation/
Transfer
Requests
Account Name FY 2021/22
Current Budget
FY 2021/22
Actuals
FY 2021/22
Encumbrance
FY 2021/22
Budget
Balance
Type of
Request
FY 2021/22
Amended
Budget
FY 2021/22
Adjusted Budget
Balance
Frequency
General Services
Administration 101 1800 50001 101-18-1800-50001 88,700.00 Salaries & Wages - Regular & Part Time 15,800.00 - - 15,800.00 New 104,500.00 104,500.00 One-Time Support Services 101 1600 57020 101-10-1600-57020 4,500.00 Computer Hardware & Peripherals 63,500.00 25,444.58 875.42 37,180.00 New 68,000.00 41,680.00 One-Time General Services
Administration 101 1800 50100 101-18-1800-50100 1,600.00 Medicare & Social Security - - - - New 1,600.00 1,600.00 One-Time General Services
Administration 101 1800 50101 101-18-1800-50101 14,500.00 Retirement Contributions - - - - New 14,500.00 14,500.00 One-Time General Services
Administration 101 1800 50102 101-18-1800-50102 7,700.00 Health Plan Allowance - - - - New 7,700.00 7,700.00 One-Time General Services
Administration 101 1800 50103 101-18-1800-50103 2,500.00 Auto Allowance - - - - New 2,500.00 2,500.00 One-Time General Services
Administration 101 1800 50104 101-18-1800-50104 400.00 Phone Allowance - - - - New 400.00 400.00 One-Time General Services
Adm
inistration 101 1800 50106 101-18-1800-50106 300.00 Life Insurance - - - - New 300.00 300.00 One-Time General Services
Administration 101 1800 50107 101-18-1800-50107 400.00 Long Term Disability - - - - New 400.00 400.00 One-Time Facilities 101 1810 50001 101-18-1810-50001 58,500.00 Salaries & Wages - Regular & Part Time 1,800.00 - - 1,800.00 New 60,300.00 60,300.00 One-Time Facilities 101 1810 50100 101-18-1810-50100 1,100.00 Medicare & Social Security - - - - New 1,100.00 1,100.00 One-Time Facilities 101 1810 50101 101-18-1810-50101 6,376.00 Retirement Contributions - - - - New 6,376.00 6,376.00 One-Time Facilities 101 1810 50102 101-18-1810-50102 15,300.00 Health Allowance - - - - New 15,300.00 15,300.00 One-Time Facilities 101 1810 50106 101-18-1810-50106 200.00 Life Insurance - - - - New 200.00 200.00 One-Time Facilities 101 1810 50107 101-18-1810-50107 300.00 Long Term Disability - - - - New 300.00 300.00 One-Time Information
Technology 101 1820 51032 101-18-1820-51032 4,500.00 Minor Equipment (under 5k) - - - - New 4,500.00 4,500.00 One-Time Goleta Library 101 2100 51032 101-20-2100-51032 6,000.00 Minor Equipment (under 5k) - - - - New 6,000.00 6,000.00 One-Time Goleta Library 101 2100 51035 101-20-2100-51035 1,000.00 Books & Subscriptions 10,177.19 - - 10,177.19 New 11,177.19 11,177.19 One-Time Building & Safety 101 4200 51303 101-40-4200-51303 56,000.00 Contract Services - Plan Check 144,000.00 87,335.22 56,664.78 - New 200,000.00 56,000.00 One-Time Sustainability 101 4500 51200 101-40-4500-51200 2,818.20 Professional Services 389,532.50 14,020.93 68,105.17 307,406.40 Cleanup 392,350.70 310,224.60 One-Time Facilities
Maintenance 101 5300 50001 101-50-5300-50001 (58,500.00) Salaries & Wages - Regular & Part Time 58,500.00 - - 58,500.00 Cleanup - - One-Time Facilities
Maintenance 101 5300 50100 101-50-5300-50100 (1,100.00) Medicare & Social Security 1,100.00 - - 1,100.00 Cleanup - - One-Time Facilities
Maintenance 101 5300 50101 101-50-5300-50101 (6,376.00) Retirement Contributions 8,600.00 2,224.00 - 6,376.00 Cleanup 2,224.00 - One-Time Facilities
Maintenance 101 5300 50102 101-50-5300-50102 (15,300.00) Health Plan Allowance 15,300.00 - - 15,300.00 Cleanup - - One-Time Facilities
Maintenance 101 5300 50106 101-50-5300-50106 (200.00) Life Insurance 200.00 - - 200.00 Cleanup - - One-Time Facilities
Maintenance 101 5300 50107 101-50-5300-50107 (300.00) Long Term Disability 300.00 - - 300.00 Cleanup - - One-Time Facilities
Maintenance 101 5300 51300 101-50-5300-51300 70,000.00 Contract Services 165,325.00 11,303.28 1,031.50 152,990.22 New 235,325.00 222,990.22 One-Time 39 Schedule of FY 2021/22
2nd QTR Adjustments - Expenditures
Exhibit A
Program/Project
Name Fund Program Object Account Code
Appropriation/
Transfer
Requests
Account Name FY 2021/22
Current Budget
FY 2021/22
Actuals
FY 2021/22
Encumbrance
FY 2021/22
Budget
Balance
Type of
Request
FY 2021/22
Amended
Budget
FY 2021/22
Adjusted Budget
Balance
Frequency
Neighborhood
Services 101 6100 50101 101-60-6100-50101 (1,073.00) Retirement Contributions 58,700.00 28,836.43 - 29,863.57 Cleanup 57,627.00 28,790.57 One-Time Neighborhood
Services 101 6100 50106 101-60-6100-50106 (24.22) Life Insurance 1,300.00 424.90 - 875.10 Cleanup 1,275.78 850.88 One-Time Economic
Development 101 6400 50001 101-60-6400-50001 (121,700.00) Salaries & Wages - Regular & Part Time 121,700.00 - - 121,700.00 Cleanup - - One-Time Economic
Development 101 6400 50100 101-60-6400-50100 (2,000.00) Medicare & Social Security 2,000.00 - - 2,000.00 Cleanup - - One-Time Economic
Development 101 6400 50101 101-60-6400-50101 (13,427.00) Retirement Contributions 18,100.00 4,673.00 - 13,427.00 Cleanup 4,673.00 - One-Time Economic
Development 101 6400 50102 101-60-6400-50102 (11,500.00) Health Plan Allowance 11,500.00 - - 11,500.00 Cleanup - - One-Time Economic
Development 101 6400 50104 101-60-6400-50104 (400.00) Phone Allowance 400.00 - - 400.00 Cleanup - - One-Time Economic
Development 101 6400 50105 101-60-6400-50105 (1,200.00) Bilingual Allowance 1,200.00 - - 1,200.00 Cleanup - - One-Time Economic
Development 101 6400 50106 101-60-6400-50106 (275.78) Life Insurance 300.00 24.22 - 275.78 Cleanup 24.22 0.00 One-Time Economic
Development 101 6400 50107 101-60-6400-50107 (574.72) Lon g Term Disability 600.00 25.28 - 574.72 Cleanup 25.28 (0.00) One-Time Street
Maintenance 205 5800 51067 205-50-5800-51067 55,000.00 Maintenance-Trees 325,000.00 32,453.00 - 292,547.00 New 380,000.00 347,547.00 One-Time Street
Maintenance 205 5800 51074 205-50-5800-51074 25,000.00 Maintenance-Street Striping 98,000.00 6,450.72 16,891.48 74,657.80 New 123,000.00 99,657.80 One-Time Goleta Library 208 2100 50001 208-20-2100-50001 31,171.00 Salaries & Wages - Regular & Part Time 470,000.00 218,457.02 - 251,542.98 New 501,171.00 282,713.98 One-Time Goleta Library 208 2100 50005 208-20-2100-50005 20,000.00 Salaries & Wages - One Time Miscellaneous - 18,800.00 - (18,800.00) New 20,000.00 1,200.00 One-Time Goleta Library 208 2100 51035 208-20-2100-51035 21,617.00 Books & Subscriptions 31,595.00 1,594.94 30,000.00 0.06 New 53,212.00 21,617.06 One-Time Solid Waste &
Environmental 211 5900 50001 211-50-5900-50001 14,254.00 Salaries & Wages - Regular & Part Time 215,400.00 65,534.68 - 149,865.32 New 229,654.00 164,119.32 One-Time Solid Waste &
Environmental 211 5900 50005 211-50-5900-50005 4,000.00 Salaries & Wages - One Time Miscellaneous - 2,000.00 - (2,000.00) New 4,000.00 2,000.00 One-Time Buellton Library 213 2200 50001 213-20-2200-50001 8,973.00 Salaries & Wages - Regular & Part Time 135,500.00 55,029.37 - 80,470.63 New 144,473.00 89,443.63 One-Time Buellton Library 213 2200 50005 213-20-2200-50005 8,000.00 Salaries & Wages - One Time Miscellaneous - 8,000.00 - (8,000.00) New 8,000.00 - One-Time Solvang Library 214 2300 50001 214-20-2300-50001 8,
886.00 Salaries & Wages -
Regular & Part Time 145,000.00 67,158.32 - 77,841.68 New 153,886.00 86,727.68 One-Time Solvang Library 214 2300 50005 214-20-2300-50005 10,000.00 Salaries & Wages - One Time Miscellaneous - 10,000.00 - (10,000.00) New 10,000.00 - One-Time Goleta Library 236 2100 51035 236-20-2100-51035 15,000.00 Books & Subscriptions 1,554.35 - - 1,554.35 New 16,554.35 16,554.35 One-Time Goleta Library 501 2100 50001 501-20-2100-50001 20,812.00 Salaries & Wages - Regular & Part Time 313,300.00 145,505.30 - 167,794.70 New 334,112.00 188,606.70 One-Time Goleta Library 501 2100 50005 501-20-2100-50005 12,000.00 Salaries & Wages - One Time Miscellaneous - 11,200.00 - (11,200.00) New 12,000.00 800.00 One-Time City Clerk 503 1300 51200 503-10-1300-51200 2,000.00 Professional Services 200,000.00 116,093.08 85,906.92 (2,000.00) Cleanup 202,000.00 - One-Time Total 365,456.48$
40 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit C
Department/Positions
FY 21/22 &
22/23 Adopted
Nov 19, 2021
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 &
22/23
Proposed
General Government:
City Manager
City Manager 1.00 1.00
Assistant City Manager 1.00 1.00
Deputy City Manager - -
Assistant to the City Manager 1.00 1.00 Human Resources Risk Manager 1.00 1.00 Senior Management Analyst - -
Management Analyst 1.00 1.00
Human Resources Analyst 1.00 1.00
Human Resources Analyst/DEI Officer 1.00 1.00 Executive Assistant 1.00 1.00
Management Assistant 1.00 1.00
Sr. Office Specialist - -
Office Specialist 0.90 0.90
City Hall Receptionist - -
Total City Manager 9.90 - - - 9.90 City Clerk
City Clerk 1.00 1.00
Deputy City Clerk 2.00 2.00
Records Technician/Recording Clerk - - Total City Clerk 3.00 - - - 3.00 City Attorney
City Attorney - -
Assistant City Attorney 1.00 1.00
Deputy City Attorney - -
Sr. Legal Analyst - -
Management Assistant 1.00 1.00
Total City Attorney 2.00 - - - 2.00 Community Relations
Community Relations Manager 1.00 1.00 M
anagement Assistant (2 Part-Time) 1.00 1.00 Administrative Assistant - -
Total Community Relations 2.00 - - - 2.00 Total General Government 16.90 - - - 16.90 Library Services
Library - Goleta
Library Director - -
Supervising Librarian - -
Management Assistant - -
Librarian II/Children's Librarian - - Library Technician (1 Full-Time, 5 Part-Time) - - Library Assistant I (2 Full-Time, 4 Part-Time) - - Total Library - Goleta - - - - - Library - Buellton
Senior Library Technician - -
Library Technician (2 Part-Time) - - Library Assistant I (2 Part-Time) - - Total Library - Buellton - - - - - Library - Solvang
Senior Library Technician - -
Library Technician (4 Part-Time) - - Total Library - Solvang - - - - - Total Library - - - - - 41 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit C
Department/Positions
FY 21/22 &
22/23 Adopted
Nov 19, 2021
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 &
22/23
Proposed
General Services:
General Services Administration
General Services Director 1.00 1.00
Management Analyst 1.00 1.00
Total General Services Administration 2.00 - - - 2.00 City Facilities and Fleet Management
Facilities Maintenance Technician 1.00 1.00 Total City Facilities Management 1.00 - - - 1.00 Total General Services 3.00 - - - 3.00 Finance:
Finance Administration
Finance Director 1.00 1.00
Accounting Manager 1.00 1.00
Accountant 2.00 2.00
Budget Analyst 1.00 1.00
Management Assistant 1.00 1.00
Accounting Specialist 2.00 2.00
Senior Office Specialist 1.00 1.00
Total Finance 9.00 - - - 9.00 Planning Environmental Review
Current Planning
Planning Director - -
Planning Manager 1.00 1.00
Supervising Senior Planner 2.00 2.00
Associate Planner 4.00 4.00
Management Analyst - -
Code Compliance Officer 2.00 2.00
Assistant Planner - -
Management Assistant - -
Permit Technician 1.00 1.00
Office Specialist 0.50 0.50
Total Current Planning 10.50 - - - 10.50 Advance Planning
Planning Manager 1.00 1.00
S
enior Planner 2.00 2.00
Total Advance Planning 3.00 - - - 3.00 Sustainability Program
Sustainability Manager 1.00 1.00
Sustainability Coordinator - -
Management Assistant 1.00 1.00
Total Sustainability Program 2.00 - - - 2.00 Housing Program
Senior Housing Analyst 1.00 1.00
Total Housing Program 1.00 - - - 1.00 Administration
Planning Director 1.00 1.00
Management Assistant 1.00 1.00
Total Administration 2.00 - - - 2.00 Total Planning Environmental Review 18.50 - - - 18.50 42 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit C
Department/Positions
FY 21/22 &
22/23 Adopted
Nov 19, 2021
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 &
22/23
Proposed
Public Works:
Administration
Public Works Director 1.00 1.00
Deputy Public Works Director 1.00 1.00 Senior Management Analyst 1.00 1.00
Mangement Analyst 1.00 1.00
Management Assistant 1.00 1.00
Administrative Assistant - -
Senior Office Specialist - -
Total Administration 5.00 - - - 5.00 Engineering
Principal Civil Engineer 2.00 2.00
Traffic Engineer - -
Assistant Engineer 1.00 1.00
Public Works Inspector 1.00 1.00
Senior Engineering Technician 1.00 1.00 Total Engineering 5.00 - - - 5.00 Facilities Maintenance
Facilities Maintenance Technician - - Total Facilities Maintenance - - - - - Parks & Open Spaces
Parks & Open Spaces Manager 1.00 - - 1.00 Management Assistant - -
Public Works Supervisor 1.00 - - 1.00 Environmental Services Specialist - 1.00 1.00 Lead Maintenance Worker - -
Administrative Assistant 1.00 1.00
Maintenance Worker II 1.00 1.00
Maintenance Worker I 2.00 2.00
Total Parks & Open Spaces 6.00 - - 1.00 7.00 Capital Improvement
Deputy Public Works Director - -
Principal Civil Engineer 1.00 1.00
CIP Manager - -
Senior Project Engineer 1.00 1.00
Senior Engineer 1.00 1.00
Senior Management Analyst - -
Management Analyst - -
Assistant Engineer 2.00 2.00
Total Capital Improvement 5.00 - - - 5.00 Street Maintenance
Public Works Manager 1.00 1.00
Public Works Supervisor - -
Senior Office Specialist 1.00 1.00
Lead Maintenance Worker - -
Maintenance Worker II 3.00 3.00
Maintenance Worker I - -
Total Street Maintenance 5.00 - - - 5.00 Solid Waste & Environmental Services
Environmental Services Coordinator 1.00 1.00 Environmental Services Specialist 1.00 1.00 Assistant Engineer - -
Total Solid Waste & Environmental Services 2.00 - - - 2.00 Total Public Works 28.00 - - 1.00 29.00 43 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit C
Department/Positions
FY 21/22 &
22/23 Adopted
Nov 19, 2021
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 &
22/23
Proposed
Neighborhood Services:
Neighborhood Services
Neighborhood Serv & Public Safety Director 1.00 1.00 Senior Project Manager - -
Emergency Services Coordinator 1.00 1.00 Management Analyst 1.00 1.00
Management Assistant 1.50 1.50
Total Neighborhood Services 4.50 - - - 4.50 Economic Development
Principal Project Manager - -
Senior Project Manager - -
Economic Development Coordinator - - Total Economic Development - - - - - Parks & Recreation
Parks & Recreation Manager 1.00 1.00
Total Parks & Recreation 1.00 - - - 1.00 Library - Goleta
Library Director - -
Library Director (Assistant Neighborhood Services Director) 1.00 1.00 Supervising Librarian 1.00 1.00
Management Assistant 1.00 1.00
Librarian II/Children's Librarian 1.00 1.00 Library Technician (1 Full-Time, 5 Part-Time) 2.88 2.88 Library Assistant I (2 Full-Time, 4 Part-Time, 2 Part-Time Limite 4.25 4.25 Total Library - Goleta 11.13 - - - 11.13 Library - Buellton
Senior Library Technician 1.00 1.00
Library Technician (2 Part-Time) 0.75 0.75 Library Assistant I (2 Part-Time) 0.75 0.75 Total Library - Buellton 2.50 - - - 2.50 Library - Solvang
Senior Library Technician 1.00 1.00
Library Technician (4 Part-Time) 1.50 1.50 Total Library - Solvang 2.50 - - - 2.50 Total Neighborhood Services 21.63 - - - 21.63 Grand Total: 97.025 - - 1.000 98.025 #REF! #REF!
44 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit C
Department/Positions
FY 21/22 &
22/23 Adopted
Nov 19, 2021
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 &
22/23
Proposed
*Schedule of Proposed Authorized Positions has been summarized to reflect positions in the Departments/Programs by majority of time spent On the next page is a detailed schedule of allocations of how positions are budgeted based on time spent *Positions are allocated by budgeted time spent in programs and department:
General Government:
City Manager
City Manager 1.00 1.00
Assistant City Manager 1.00 1.00
Deputy City Manager - -
Assistant to the City Manager 1.00 1.00 Human Resources Risk Manager 1.00 1.00 Senior Management Analyst - -
Management Analyst 1.00 1.00
Human Resources Analyst 1.00 1.00
Human Resources Analyst/DEI Officer 1.00 1.00 Executive Assistant 1.00 1.00
Management Assistant 1.00 1.00
Sr. Office Specialist - -
Office Specialist 0.90 0.90
City Hall Receptionist - -
Total City Manager 9.90 - - - 9.90 City Clerk
City Clerk 1.00 1.00
Deputy City Clerk 2.00 2.00
Records Technician/Recording Clerk - - Total City Clerk 3.00 - - - 3.00 City Attorney
City Attorney - -
Assistant City Attorney 1.00 1.00
Deputy City Attorney - -
Sr. Legal Analyst - -
Management Assistant 1.00 1.00
Total City Attorney 2.00 - - - 2.00 Community Relations
Community Relations Manager 1.00 1.00 Management Assistant 1.00 1.00
Administrative Assistant - -
Tot
al Community Relations 2.00 - - - 2.00 Total General Government 16.90 - - - 16.90 45 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit C
Department/Positions
FY 21/22 &
22/23 Adopted
Nov 19, 2021
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 &
22/23
Proposed
Library Services
Library - Goleta
Library Director - -
Supervising Librarian - -
Management Assistant - -
Librarian II/Children's Librarian - - Library Technician (1 Full-Time, 5 Part-Time) - - Library Assistant I (2 Full-Time, 4 Part-Time) - - Total Library - Goleta - - - - - Library - Buellton
Senior Library Technician - -
Library Technician (2 Part-Time) - - Library Assistant I (2 Part-Time) - - Total Library - Buellton - - - - - Library - Solvang
Senior Library Technician - -
Library Technician (4 Part-Time) - - Total Library - Solvang - - - - - Total Library - - - - - General Services:
General Services Administration
General Services Director 1.00 1.00
Management Analyst 0.50 0.50
Total General Services Administration 1.50 - - - 1.50 City Facilities and Fleet Management
Facilities Maintenance Technician 1.00 1.00 Total City Facilities Management 1.00 - - - 1.00 Information and Communications
Management Analyst 0.50 0.50
Total City Facilities Management 0.50 - - - 0.50 Total General Services 3.00 - - - 3.00 Finance:
Fina
nce Administration
Finance Director 1.00 1.00
Accounting Manager 1.00 1.00
Budget Analyst 1.00 1.00
Accountant 2.00 2.00
Management Assistant 1.00 1.00
Accounting Specialist 2.00 2.00
Senior Office Specialist 1.00 1.00
Total Finance 9.00 - - - 9.00 46 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit C
Department/Positions
FY 21/22 &
22/23 Adopted
Nov 19, 2021
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 &
22/23
Proposed
Planning Environmenal Review:
Current Planning
Planning Director - -
Planning Manager 1.00 1.00
Supervising Senior Planner 2.00 2.00 Associate Planner 4.00 4.00
Management Analyst - -
Code Compliance Officer 2.00 2.00
Assistant Planner - -
Management Assistant - -
Permit Technician 1.00 1.00
Office Specialist 0.50 0.50
Total Current Planning 10.50 - - - 10.50 Building & Safety
Planning Director - -
Management Assistant - -
Total Building & Safety - - - - - Advance Planning
Planning Director - -
Planning Manager 1.00 1.00
Senior Planner 2.00 2.00
Management Assistant - -
Total Advance Planning 3.00 - - - 3.00 Planning Commission & Design Review Board
Planning Director - -
Management Assistant - -
Total Planning Commission & Design Review Board - - - - - Sustainability Program
Sustainability Manager 1.00 1.00
Sustainability Coordinator - -
Management Assistant 1.00 1.00
Total Sustainability Program 2.00 - - - 2.00 Housing Program
Senior Housing Analyst 1.00 1.00
Tot
al Housing Program 1.00 - - - 1.00 Administration
Planning Director 1.00 1.00
Management Assistant 1.00 1.00
Total Administration 2.00 - - - 2.00 Total Planning Environmental Review 18.50 - - - 18.50 47 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit C
Department/Positions
FY 21/22 &
22/23 Adopted
Nov 19, 2021
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 &
22/23
Proposed
Public Works:
Administration
Public Works Director 1.00 1.00
Deputy Public Works Director 0.50 0.50 Senior Management Analyst 0.50 0.50
Management Analyst 0.50 0.50
Management Assistant 1.00 1.00
Administrative Assistant - -
Senior Office Specialist - -
Total Administration 3.50 - - - 3.50 Engineering
Deputy Public Works Director 0.25 0.25 Principal Civil Engineer 2.00 2.00
Traffic Engineer - -
Management Analyst 0.25 0.25
Assistant Engineer 1.25 1.25
Public Works Inspector 1.00 1.00
Sr. Engineering Technician 1.00 1.00
Management Assistant - -
Administrative Assistant - -
Total Engineering 5.75 - - - 5.75 Facilities Maintenance
Facilities Maintenance Technician - - Total Facilities Maintenance - - - - - Parks & Open Spaces
Public Works Manager - -
Parks & Open Spaces Manager 1.00 1.00 Public Works Supervisor 0.50 0.50
Environmental Services Specialist - 1.00 1.00 Lead Maintenance Worker - -
Administrative Assistant 0.50 0.50
Senior Office Specialist 0.30 0.30
Maintenance Worker II 1.00 1.00
Maintenance Worker I 2.00 2.00
T
otal Parks & Open Spaces 5.30 - - 1.00 6.30 Capital Improvement
Public Works Director - -
Deputy Public Works Director 0.25 0.25 Principal Civil Engineer 1.00 1.00
CIP Manager - -
Sr. Project Engineer 1.00 1.00
Senior Engineer 1.00 1.00
Senior Management Analyst 0.50 0.50
Management Analyst 0.25 0.25
Assistant Engineer 1.50 1.50
Senior Office Specialist 0.30 0.30
Total Capital Improvement 5.80 - - - 5.80 Street Lighting
Assistant Engineer 0.25 0.25
Total Street Lighting 0.25 - - - 0.25 Street Maintenance
Public Works Director - -
Public Works Manager 1.00 1.00
Management Assistant - -
Administrative Assistant 0.50 0.50
Public Works Supervisor 0.50 0.50
Lead Maintenance Worker - -
Senior Office Specialist 0.40 0.40
Maintenance Worker II 3.00 3.00
Maintenance Worker I - -
Total Street Maintenance 5.40 - - - 5.40 48 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit C
Department/Positions
FY 21/22 &
22/23 Adopted
Nov 19, 2021
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 &
22/23
Proposed
Solid Waste & Environmental Services
Public Works Director - -
Deputy Public Works Director - -
Environmental Services Coordinator 1.00 1.00 Environmental Services Specialist 1.00 1.00 Senior Management Analyst - -
Assistant Engineer - -
Management Analyst - -
Management Assistant - -
Administrative Assistant - -
Senior Office Specialist - -
Total Solid Waste & Environmental Services 2.00 - - - 2.00 Total Public Works 28.00 - - 1.00 29.00 Neighborhood Services:
Neighborhood Services Administration
Neighborhood Serv & Public Safety Director 0.90 0.90 Principal Project Manager - -
Senior Project Manager - -
Emergency Services Coordintor 1.00 1.00 Management Analyst 0.90 0.90
Management Assistant 1.40 1.40
Total Neighborhood Services 4.20 - - - 4.20 Economic Development
Principal Project Manager - -
Senior Project Manager - -
Economic Development Coordinator - - Total Economic Development - - - - - Parks & Recreation
Neighborhood Serv & Public Safety Director 0.10 0.10 Parks & Recreation Manager 1.00 1.00
Management Analyst 0.10 0.10
Management Assistant 0.10 0.10
T
otal Parks & Recreation 1.30 - - - 1.30 Library - Goleta
Library Director - -
Library Director (Assistant Neighborhood Services Director) 1.00 1.00 Supervising Librarian 1.00 1.00
Management Assistant 1.00 1.00
Librarian II/Children's Librarian 1.00 1.00 Library Technician (1 Full-Time, 5 Part-Time) 2.88 2.88 Library Assistant I (2 Full-Time, 4 Part-Time, 2 Part-Time Limite 4.25 4.25 Total Library - Goleta 11.13 - - - 11.13 Library - Buellton
Senior Library Technician 1.00 1.00
Library Technician (2 Part-Time) 0.75 0.75 Library Assistant I (2 Part-Time) 0.75 0.75 Total Library - Buellton 2.50 - - - 2.50 Library - Solvang
Senior Library Technician 1.00 1.00
Library Technician (4 Part-Time) 1.50 1.50 Total Library - Solvang 2.50 - - - 2.50 Total Neighborhood Services 21.63 - - - 21.63 Grand Total: 97.025 - - 1.00 98.025 49 ATTACHMENT 6:
Fiscal Year 2021/22 Second Quarter Financial Review
Presentation
50 Fiscal Year 2021/22
Second Quarter (Mid-Year) Financial Review
City of Goleta
City Council Meeting
February 15, 2022
51 FY 2021/22 Second Quarter (Mid-Year) Financial Review (Unaudited) 2 General Fund Budget Summary
Category
2020/21
Actuals
2021/22
Adopted
Budget
2021/22
Current
Budget
Recommended
Amendments
2021/22
Amended
Budget
Revenues and Other Sources 41,007,446$ 31,550,100$ 31,599,800$ 2,211,700$ 33,811,500$ Operating Expenditures 24,225,764$ 31,682,400$ 38,501,075$ 108,743$ 38,609,819$ Capital Expenditures 1,266,975$ 500,000$ 2,109,774$ -$ 2,109,774$ Total Expenditures 25,492,739$ 32,182,400$ 40,610,850$ 108,743$ 40,719,593$ Net Change to Fund Balance 15,514,707$ (632,300)$ (9,011,050)$ 2,102,957$ (6,908,093)$ Beginning Fund Balance 17,277,951$ 32,792,658$ 32,792,658$ 32,792,658$ 32,792,658$ Ending Fund Balance 32,792,658$ 32,160,358$ 23,781,608$ 25,884,565$ 25,884,565$ FY 2021/22 Budget was adopted June 15, 2021 at $32.2 million FY 2021/22 new appropriations since July 1, approximately $8.5 million FY 2021/22 current budget at $40.6 million
Recommending revenue adjustments of $2.2 million and expenditure adjustments of $108,743, including one new FTE position
52 FY 2021/22 Second Quarter (Mid-Year) Financial Review (Unaudited) 3 Summary of Revenue Adjustments
Property Taxes 7,989,300 44,700 8,034,000 2,162,057 27% 100,000 8,134,000 Sales Taxes 7,335,300 - 7,335,300 2,871,838 39% 664,700 8,000,000 Transient Occupancy Tax 10,000,000 - 10,000,000 5,814,840 58% 1,000,000 11,000,000 Cannabis Tax 2,600,000 - 2,600,000 570,778 22% - 2,600,000 Franchise Fee Tax 1,333,400 - 1,333,400 402,115 30% - 1,333,400 License & Service Charges 1,587,300 - 1,587,300 789,426 50% 100,000 1,687,300 Fines & Penalties 140,500 - 140,500 56,092 40% - 140,500 Interest & Rent Income 147,500 - 147,500 186,767 127% 120,000 267,500 Reimbursements 306,000 - 306,000 169,991 56% - 306,000 Other Revenues 67,000 5,000 72,000 26,743 37% 227,000 299,000 Other Sources 43,800 - 43,800 13,765 31% - 43,800 Total Revenues 31,550,100 49,700 31,599,800 13,064,414 41% 2,211,700 33,811,500 General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 12/31/2021 Actuals % of Budget
For the Quarter Ended December 31, 2021
Budget to Actual Comparison
Revenues
53 FY 2021/22 Second Quarter (Mid-Year) Financial Review (Unaudited) 4 Summary of Expenditure Adjustments
Staff is recommending total expenditure budget adjustments of $108,743 Staff is recommending one new FTE – Environmental Services Specialist in Public Works – Parks and Open Space Division General Government 6,621,700 434,999 7,056,699 3,430,946 49% 4,500 7,061,199 General Services 0 21,200 21,200 0 0% 202,376 223,576 Library 347,900 10,977 358,877 121,678 34% 7,000 365,877 Finance 1,229,000 105,150 1,334,150 554,109 42% - 1,334,150 Planning & Env. Review 3,718,000 1,090,203 4,808,203 1,526,361 32% 58,818 4,867,021 Public Works 7,619,600 4,790,293 12,409,893 1,834,575 15% (11,776) 12,398,117 Neighborhood Services 2,533,300 352,634 2,885,934 868,175 30% (152,175) 2,733,760 Public Safety 8,626,600 13,219 8,639,819 3,454,182 40% - 8,639,819 Non-Departmental 986,300 - 986,300 109,076 11% - 986,300 Capital Improvement Projects 500,000 1,609,774 2,109,774 106,352 5% - 2,109,774 Total Expenditures 32,182,400 8,428,450 40,610,850 12,005,454 30% 108,743 40,719,593 General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 12/31/2021 Actuals % of Budget
For the Quarter Ended December 31, 2021
Budget to Actual Comparison
Expenditures
54 FY 2021/22 Second Quarter (Mid-Year) Financial Review (Unaudited) 5 Personnel Updates
Public Works – Parks and Open Space
New Environmental Services Specialist (Grade 109)
Position will plan, coordinate, and implement environmental programs/operations within the Parks and Open Space Division in support of the Parks and Open Space Manager. Planning, permitting, and implementing City Council directives and community priorities will be the focus of this staff person's workload.
Specifically, implementation of the following adopted plans and projects: the City's Community Wildfire Protection Plan; the Ellwood Mesa Monarch Butterfly Management Plan; the Ellwood Mesa Trails and Habitat Project; the Creeks and Watershed Management Plan; the Homelessness Strategic Plan; the Recreation Needs Assessment, the Facilities, Playgrounds, and Parks Master Plan; and the Urban Forest Management Plan.
In addition, the proposed staff person will assist with specific programs related to the Lake Los Carneros Management Plan Update, emergency maintenance work, PTAC, and strategic improvements to the Public Works Maintenance group. Current fiscal year costs for this position are estimated at approximately $30,000 with annualized ongoing costs at approximately $115,000. No new appropriation is needed for this new position in current fiscal year due to salary savings available due to staff vacancies.
Total FTE’s will increase from 97.025 to 98.025
55 FY 2021/22 Second Quarter (Mid-Year) Financial Review (Unaudited) 6 General Fund - Fund Balance and Reserves
Total fund balance estimated at $25.8 million as of June 30, 2022. Unassigned fund balance estimated at $11.4 million
OPEB UAL and Pension UAL reserve amounts transferred to Section 115 Trust Classification
FY 20/21
Ending Fund Balance Increase Decrease
FY 21/22
Est. Ending Fund
Balance
Reserve
Adjustments
FY 21/22 Revised
Est. Ending Fund
Balance
Prepaids and Deposit 25,674 25,674 - 25,674 City Hall Solar Removal 94,500 94,500 94,500 Public Facilities 830,108 830,108 830,108 Capital Equipment 658,579 658,579 658,579 Compensated Leave 404,111 404,111 404,111 Building Maintenance - - - Risk Management 200,000 200,000 200,000 Litigation Defense Fund 300,000 300,000 300,000 Contingency 10,129,713 - 10,129,713 - 10,129,713 Street Maintenance - - - Sustainability - - - OPEB UAL 333,500 333,500 333,500 CalPERS Pension UAL 170,000 170,000 170,000 CIP Project - GCC FEMA Match - 1,296,312 1,296,312 CIP Project Funding 762,774 (762,774) - - Encumbrances 1,172,308 (1,172,308) - - FMV Adjustment 78,720 78,720 78,720 Unassigned Fund Balance 17,632,671 (7,075,968) 9,260,391 2,102,957 11,363,348 Total 32,792,658 -$ (9,011,050)$ 23,781,608$ 2,102,957$ 25,884,565$ 56 FY 2021/22 Second Quarter (Mid-Year) Financial Review (Unaudited) Special revenue funds evaluated and provided in summary (Attachment 3) CIP Summary by project reviewed for adequate funds (Attachment 4) CIP budget balances for all funds have been reviewed for carryovers and in process of being updated
Various recommended adjustments to special revenue funds 7 Capital Improvement Program (CIP) and
Other Special Revenue Funds
57 FY 2021/22 Second Quarter (Mid-Year) Financial Review (Unaudited) 8 Looking Ahead
Date Description
February 15, 2022 FY 21/22 Second Quarter (Mid-Year) Financial Review February 23, 2022 (TBD) Finance Committee Meeting
FY 20/21 Audit, Annual Comprehensive Financial Report and OPEB Actuary Report March 1, 2022
Council Meeting
FY 20/21 Annual Comprehensive Financial Report
March – April TBD Finance Committee Meeting
Revenue Generation Options Update
March – April TBD Finance Committee Meeting
CIP Funding and Capital Maintenance Plan
March 29, 2022 Finance Committee Meeting
User Fees Update
May 3, 2022
Council Meeting
FY 21/22 Third Quarter Financial Review
January – June 2022 FY 22/23 Mid-Cycle Budget Update
58