Agenda Item D.1
DISCUSSION/ACTION ITEM
Meeting Date: May 17, 2022
T
O: Mayor and Councilmembers
F
ROM: Luke Rioux, Finance Director
CO
NTACT: Tony Gonzalez, Accounting Manager
SUBJ
ECT: Fiscal Year 2021/22 Third Quarter Financial Review RECO
MMENDATION:
A. A
dopt Resolution No. 22- __ 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”;
B. A
dopt Resolution No.22-_entitled, “A Resolution of the City Council of the City of Goleta, California, establishing a Hiring Incentive Policy”; and C. A
uthorize the City Manager to apply the Hiring Incentive Policy to the following classifications for a period not to exceed one year: Assistant Public Works Director, Principal Civil Engineer, Senior Engineer, Associate Engineer.
BA
CKGROUND:
Thi
s report provides a financial update on the City’s preliminary actual revenue and expenditure activity through the third quarter (Q3) 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 2022 /23 budget plan. The information in this report is preliminary and provides a review of the revenue and expenditure activity from July 1 through March 31, 2022 and other relevant financial information. Additionally, this report recommends various adjustments to the adopted budget.
I
n analyzing the attached report, the following information should be taken into consideration:
1. R
evenues 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.
1 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.
DI
SCUSSION:
G
eneral Fund Budget Summary:
Tabl
e 1 summarizes the General Fund’s prior year activity, adopted budget, current budget and recommended amendments.
T
able 1 - General Fund Budget Summary
I
t is important to note that the City’s budget is structurally balanced, meaning that the operating revenues are greater than or equal to operating or ongoing expenditures and the one-time expenditures are supported by available fund balance or one-time sources. When Council approves new expenditure appropriations from the General Fund, the source of funds is either from offset of new revenues or one-time available fund balance, whether it is a specific reserve category, such as the OPEB and Pension UAL, or the unassigned fund balance. The current “Net Change to Fund Balance” of ( $7.18 million) and the amended “Net Change to Fund Balance” of ($7.1 million) are indicating fund balance is being utilized to support the additional one-time expenditures. To illustrate the current budget and use of fund balance sources, staff has prepared the following table showing how revenues plus fund balance support the additional expenditures.
T
able 2 – General Fund Budget Summary with Use of Fund Balance Category
2020/21
Actuals
2021/22
Adopted
Budget
2021/22
Current
Budget
Recommended
Amendments
2021/22
Amended
Budget
Revenues and Other Sources 41,007,446$ 31,550,100$ 33,811,500$ 2,035,000$ 35,846,500$ Operating Expenditures 24,225,764$ 31,682,400$ 38,885,014$ 642,400$ 39,527,414$ Capital Expenditures 1,266,975$ 500,000$ 2,109,774$ 1,307,628$ 3,417,402$ Total Expenditures 25,492,739$ 32,182,400$ 40,994,788$ 1,950,028$ 42,944,816$ Net Change to Fund Balance 15,514,707$ (632,300)$ (7,183,288)$ 84,972$ (7,098,316)$
Beginning Fund Balance 17,277,951$ 32,792,658$ 32,792,658$ 32,792,658$ Ending Fund Balance 32,792,658$ 32,160,358$ 25,609,370$ 84,972$ 25,694,342$
2 A
s shown in Table 2 above, in the “2021/22 Amended Budget” column, Total Revenues plus Other Financing Sources of $42.9 million are equal to Total Expenditures of $42.9 million. With the recommended budget adjustments, total fund balance utilized is $7.1 million. Due to the additional r evenues exceeding expenditures, the use of fund balance decreases. For more details on how the fund balance and reserves are adjusted, see Table 9 further below.
The FY
2021/22 Budget was adopted on June 15, 2021 with total expenditures at $32.2 million. The budget 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 addressing deficiencies and workload capacity issues.
S
ince July 1, 2021, the City Council has approved various new expenditure budget appropriations totaling approximately $8. 8 million. Of th at amount , $3.9 million was Category
2021/22
Adopted
Budget
2021/22
Current
Budget
Recommended
Amendments
2021/22
Amended
Budget
Unassigned Fund Balance 17,632,671$ 17,632, 671$ 17,632,671$ Contingency Reserves 10,129,713 10,129,713 10,129,713 All Other Fund Balance Categories 5,030,274 5,030,274 5,030,274 a Beginning Total Fund Balance (July 1) 32,792,658$ 32,792,658$ -$ 32,792,658$ Revenues:
Property Taxes 7,989,300 8,134, 000 60,000 8,194,000
Sales Taxes 7,335,300 8,000, 000 100,000 8,100,000
Transient Occupancy Tax 10,000,000 11,000, 000 2,000,000 13,000,000 Cannabis Tax 2,600,000 2,600, 000 (600,000) 2,000,000 Franchise Fees 1,333,400 1,333,400 158,000 1,491,400
License & Service Charges 1,587,300 1,687,300 183,000 1,870,300 All Other Revenues and Sources 704,800 1,056,800 134,000 1,190,800 b Total Revenues 31,550,100 33,811,500 2,035,000 35,846,500 Other Financing Sources - Fund Balance:
OPEB UAL Reserve 333,500 333,500
Pension UAL Reserve 170,000 170,000
CIP Project Funding 762,774 762,774
Encumbrances 1,172,308 1,172,308
CIP Project - GCC Grant Match 1,296,312 1,296,312
Unnassigned Fund Balance 632,300 5,248,206 (1,884,784) 3,363,422 c Total Other Financing Sources 632,300 7,183,288 (84,972) 7,098,316 d = b+c Total Revenues + Other Financing Sources 32,182,400 40,994,788 1,950,028 42,944,816 Expenditures:
e Operating Expenditures 31,682,400 38,885,014 642,400 39,527,414 f Capital Improvement Projects 500,000 2,109,774 1,307,628 3,417,402 g = e+f Total Expenditures 32,182,400 40,994,788 1,950,028 42,944,816 h = d - g Net Addition or (Use of) Total Fund Balance (632,300) (7,183,288) 84,972 (7,098,316) a + h Ending Total Fund Balance (June 30) 32,160,358$ 25,609,370$ 84,972$ 25,694,342$ Unassigned Fund Balance 17,000,371 11,088,153$ 1,884,784$ 12,972,937$ Contigency Reserves 10,129,713 10,129,713 - 10,129,713 All Other Fund Balance Categories 5,030,274 4,391,504 (1,799,812) 2,591,692 3 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. When combining the approved appropriations with the carryovers of $1.9 million, this increases the current expenditure budget to a total of $40.99 million. The following table summarizes the recommended appropriations Council has approved to date so far:
T
able 3 – General Fund Budget Appropriations (Since July 1, 2021) Date Amount Description
7/20/2021 $ 120,000 LED Street Lighting Project
8/17/2021 $ 106,000 Homelessness Services (CityNet and encampments) 9/21/2021 $ 3,900,000 FY 20/21 Pavement Rehabilitation Project 10/5/2021 $ 45,000 Project Labor Agreement Update
10/19/2021 $ 309,770 City Hall Solar PV Project – Promissory Note 11/16/2021 $ 21,012 Broadband Strategic Plan – MOU
12/7/2021 $ 39,800 City Hall Solar PV Project – Contract Amendment with Optony, Inc
12/7/2021 $ 800,200 Update MOU – Salary and Benefit Accounts 12/21/2021 $ 62,000 Mathilda Parcel Acquisition APN 079-553-013 12/22/2021 $ 210,531 Q1 Expenditure Appropriations (See Q1 Report for details)
12/23/2021 $ 1,935,082 Q1 – One-time CIP and Special Project Carryovers from FY 19/20
12/24/2021 $ 174,055 Economic Development Strategic Plan Update 1/18/2022 $ 665,000 San Jose Creek Fish-Passage Modification Project 1/18/2022 $ 40,000 HdL Tax Revenue Enhancement Analysis 2/15/2022 $ 108,743 Q2 Expenditure Appropriations (See Q2 Report for details)
2/24/2022 $ 100,000 Goleta Community Center Strategic Plan 3/1/2022 $ 20,000 RRM Design Group Contract Amendment – objective design standards services
3/15/2022 $ 120,905 Goleta Community Center – Gas Line Replacement 4/5/2022 $ 34,290 Russ Branson Consulting Contract Amendment – Financial Consulting Services
Total $ 8,812,388
S
taff is recommending various budget adjustments this quarter which include a revenue increase of $2,035,000 and an expenditure increase of $1.95 million. If the various 4 adjustments are approved, this would increase the total revenues budget to $35.85 million and total expenditures budget to $42.94 million. Other adjustments include reprogramming budget to the newly created General Services Department , which are described in the General Fund Expenditure Analysis section below.
G
eneral Fund Revenue Analysis:
The t
ables presented in this section include budget -to-actual comparisons between the current fiscal year and compare the previous fiscal year quarter-to-date actuals.
P
roperty 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 third 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 $2,035,000 to revenues.
T
able 3 – General Fund FY 2021/22 Revenues through Q3 (March 31) O
verall revenues through the end of Q3 are at $22.2 million, which is approximately 65.6% of budget, and 17.6% lower when compared to prior year through the same quarter . This is due to the large one -time reimbursement in FY 2020-21 of lease proceeds received of $10 million related to the City Hall purchase. When removing the $10 million in prior year, total revenues are actually trending higher through Q3 at 31.2%.
P
roperty Tax
P
roperty tax is the second largest revenue source for the City and accounts for 24.1% 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 now estimated at $8. 2 million and are tracking as expected. When Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget Qtr YTD Actuals
%
Realized
Qtr YTD
% Chg
Property Taxes 8,237,033 4,396, 315 8,134,000 4,593,739 56.5% 4.5% Sales Taxes 7,585,649 4,540,701 8,000,000 5,234,136 65.4% 15.3% Transient Occupancy Tax 9,239,079 4,593,696 11,000,000 8,325,444 75.7% 81.2% Cannabis Tax 2,083,171 1,030,798 2,600,000 1,023,521 39.4% -0.7% Franchise Fee Tax 1,410,787 580,427 1,333,400 614,223 46.1% 5.8% License & Service Charges 1,645,798 1,307,952 1,687,300 1,454,408 86.2% 11.2% Fines & Penalties 118,873 62,488 140,500 95,078 67.7% 52.2% Interest & Rent Income 209,018 166,254 267,500 292,581 109.4% 76.0% Reimbursements 359,354 129,517 306,000 200,655 65.6% 54.9% Other Revenues 10,085,368 10,072,866 299,000 321,075 107.4% -96.8% Other Sources 33,316 24,951 43,800 19,820 45.3% -20.6%
Total Revenues 41,007,446$ 26,905, 965$ 33,811,500$ 22,174,681$ 65.6% -17.6% Revenues
FY 2021/22FY 2020/21
5 compared to prior year quarter actuals, an increase of 4.5% is experienced in this category due to the increases in assessed valuations.
St
aff has received updated property tax reports from the County and recommends an increase of $ 60,000 related to the documentary transfer tax revenue account. During budget adoption staff originally projected a total of $150,000 and later adjusted to $250,000 in Q2 in documentary transfer taxes . The City continues to experience higher property transfer activity. After receiving actual revenue receipts, this revenue account is trending above $300,000. Staff will continue to monitor changes to assessed valuations and confer with its property tax consultants to determine if any future adjustment is warranted.
The C
ity 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.
S
ales Tax
S
ales tax collections are projected to be the third largest revenue source for the City at $8.0 million and accounts for 23. 7% 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 C
ity’s sales tax base is generated from various main industry categories, including General Consumer Goods with a dominant share at an average of 22%. 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, electronics stores, home furnishing stores and other retailers. 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) , 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 Figure 1 below:
6 Figure 1 – Sales Tax Revenue from Major Industry Groups S
ales tax revenues are estimated this fiscal year to reach above $8.0 million. Through the end of the third quarter, sales tax receipts were tracking higher in comparison to the prior year third quarter by 15.3 % (or ~$ 693,000) at approximately $5 .2 million. This amount represents the actual sales tax receipts through the second quarter of the fiscal year (July through December) 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 $ 100,000 to $8.1 million. Current data and projections are indicating continued recovery of sales tax revenues and increase revenues from share of county pools, which is mostly derived from online sales. Staff will have its next key sales tax meeting update in May 2022, which will cover the actual activity experienced for the October through the December period.
T
ransient Occupancy Tax (TOT)
The C
ity’s TOT is projected to be the largest General Fund revenue source at 32.5% this fiscal year with a current budget estimate of $11 million. TOT has historically been the largest revenue source since FY 2012/13. TOT is the most volatile and was the m ost 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 return of faculty and students at UCSB for fall quarter and the possibility of increased airport passengers over the summer months. P rojections assume that all ten hotels remain operating in the fiscal year and no changes occur in the overall supply of rooms in Goleta.
S
ince the middle of Septem ber through March, UCSB has contracted with local hotels to provide temporary accommodations to students due to housing shortages. This has impacted the City’s TOT revenue. Staff estimates about $230,000 to $290,000 of estimated Autos and
Transportation
11%
Building and
Construction
12%
Business and
Industry
12%
Food and Drugs
6%
Fuel and Service
Stations
6%
General Consumer Goods
22%
Restaurants and
Hotels
12%
State and County Pools
19%
7 TOT impacts through March 2022. 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 indicated they were in process of doing their final accounting and will be remitting payments. At the time of preparing this report, the City has not received those revenues and staff will continue to follow up. Final information is anticipated by fourth 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.
B
ased on actual receipts received by March 31, TOT revenues of $8 .3 million were up
81.2% when compared to the same quarter in the prior year on a cash basis. This increase is due to increased occupancy, higher average daily rates and timing of TOT payments received. TOT is due within thirty days after the end of the prior month. For example, TOT collected for September is due by October 30. The $8.3 million reflected in the report represents July through January TOT receipts on cash basis.
S
taff has prepared the following table for informational purposes to show how the City’s TOT is performing through the end of March on an accrual basis of TOT receipts received.
Table 4 summarizes TOT revenues by month in comparison to the same months in prior years.
T
able 4 – TOT Revenues for the First Nine Months of FY 2021/22 (Accrual Basis) On an accrual basis, TOT revenues were at $10.3 million and up by $1.8 million or 21.9% when compared to pre- pandemic levels of FY 18/19 through March. When compared to prior year for the same period TOT was up by approximately $4.4 million or 75.2%. The first nine months of FY 21/22 continue to be historic highs for the City. Occupancy rates for the July through March period were on average around 74% with the average daily rate around $327 . Pre-pandemic occupancy rates were on average around 78% with the average daily rate (ADR) around $242. The increase in revenue is driven primarily by the higher ADR.
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$ 154.4% August 1,278,046 1,365,353 894,806 1,546,744 651,938 72.9% September 1,010,472 1,057,156 858,289 1,322,888 464,600 54.1% October 904,428 1,008,713 845,369 1,130,339 284,970 33.7% November 875,203 826,170 639,146 969,235 330,089 51.6% December 692,371 731,050 322,282 889,565 567,283 176.0% January 677,067 740,150 348,766 683,128 334,362 95.9% February 777,694 826,479 524,788 867,652 342,864 65.3% March 883,099 391,077 758,298 1,157,182 398,885 52.6% Total 8,423,993$ 8,335,843$ 5,861,665$ 10,270,981$ 4,409,316$ 75.2% 18/19 Baseline $ Change (88,150)$ (2,562,328)$ 1,846,988$ 18/19 Baseline % Change -1.0% -30.4% 21.9%
8 W
hen considering the current TOT budget estimate of $11 million, TOT revenues will exceed targeted levels and are projected to reach as high of $13.5 million by the end of the fiscal year. Preliminary estimates indicate April through June actuals will reach over $3 million. Given the current data, ongoing volatility and uncertainty, staff recommends only a revenue increase of $2 million for a total of $13 million to account for the higher than anticipated revenues already received this fiscal year. Staff will continue to monitor these revenues and will provide an update at fourth quarter.
C
annabis Business Tax
O
n 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:
T
able 5 – Current Cannabis Tax Rates
The C
ity 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 reporting 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).
D
ue to the timing of when cannabis tax revenues are due t here is a lag of when actual revenues are known for the reporting quarter. At this time, the quarterly report reflects actual receipts received by March 31, which totaled $1.02 million or 39% of budget . This amount reflects cannabis business tax activity from operators for the July through December period. In April, staff received additional revenues from some of the operators for the January – March period, bringing the total to approximately $1.3 million. Actual Q3 amounts will be known by fourth 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 and licensing of new businesses . Based on current activity and ongoing discussions with cannabis operators and other jurisdictions, increased competition and shifting of demand is resulting in 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% decrease from original 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%
Distr
ibution 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%
9 projections. Staff is currently recommending reducing revenue estimates down ($600,000) for a total of $2.0 million.
Cannabis tax revenues will continue to experience ongoing volatility as uncertainty surrounds the cannabis industry. Staff will continue to evaluate this quarter’s tax payment.
Should revenues fall short of the revised estimates of $2.0 million, 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.
T
able 6 – Cannabis Business License Application Summary
O
ther 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 is 5631 Calle Real. The 5631 Calle Real location has zoning confirmed and approved and is anticipated to submit application before fiscal year end.
Finance staff anticipates the 5999 Hollister location to submit an application once zoning is confirmed and approved.
S
taff recently completed work with its cannabis consultants, HDL, and perform ed an analysis on the current tax rates and types of businesses. A report w as prepared with recommendations and was discussed with the Finance Committee in October 2021 and at a City Council Work in March 2022. City Council provided direction to staff in support of adjusting the medicinal retail tax to be set at the retail rate of 5% and was also supportive of updating the cannabis ordinance extending the allowable hours of operation for cannabis retailers to 10:00 p.m., rather than the current 8:00 p.m. Extending these hours could allow the City’s retailers to recapture sales (and related sales tax revenue) that are likely being # 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 10 lost to retailers in nearby jurisdiction during these hours. These changes will requi re a resolution and ordinance update that is planned to be brough back in August.
Fr
anchise Fees
The C
ity collects franchise fees from four main service provider sources (Cable, 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, with a one- time annual base fee of $100,000 paid at the beginning of the fiscal y ear. Total franchise fees collected by the end of third quarter were $614,223 or 46.1% of the budget, which is tracking slightly higher through the same period in the prior year. At this time staff is recommending an overall increase of $183,000. Of this increase, $72,000 is related to electric franchise fees, $36,000 is related to gas franchise fees, and $60,000 related to solid waste.
Li
censes and Service Charges
Thi
s 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 development activity, and library management service charges. The revenue amounts received depend upon the activity being charged. Table 7 summarizes the primary revenue accounts within the Licenses and Service Charges category.
T
able 7 – Licenses and Service Charges Summary
Thr
ough the end of the third quarter, overall revenues were at $1.5 million and are tracking as expected against the current budget of $1.5 million at 86.2%. In comparison to the same period in prior year, revenues are up by 11.2%. There were a few categories trending higher than anticipated related to building and permit activity and lower than anticipated activity related to developer deposits earned. At this time staff is recommending an overall net increase of $183,000 to Licenses and Service Charges which includes revenue increases of $15,000 for Planning Permit Fees, $20,000 for Public Works Encroachment and Transportation Fees, $93,000 related to Business License and Cannabis License Fees , $50,000 related to Building Permits and $35,000 for Plan Check fees. For decreases, staff is recommending a decrease of $30,000 for Public Works/Engineering Fees as they relate to developer deposits earned to reflect actual activity.
FY 2018/19 FY 2019/20 Prior Year
Year End
Actuals
Year End
Actuals
Current
Budget
Year End
Actuals
%
Realized
Year End
% Chg
Legal Deposits Earned 1,502 - 1,000 4,913 491.3% - Planning Fees 143,074 85,728 102,000 99,381 97.4% 15.9% Planning Deposits Earned 174,002 230,739 200,000 154,430 77.2% -33.1% Building Permits 414,345 316,023 450,000 326,446 72.5% 3.3% Public Works Deposits Earned 42,958 45,568 58,000 24,177 41.7% -46.9% PW/Engineering Fees 53,108 68,694 96,300 97,617 101.4% 42.1% Solid Waste Roll Off Fees 31,291 19,149 35,000 18,629 53.2% -2.7% Business License 345,158 306,684 382,900 418,604 109.3% 36.5% Plan Check Fees 238,613 160,885 250,000 227,143 90.9% 41.2% Other Licenses & Charges 22,426 74,482 112,100 83,070 74.1% 11.5% TOTAL 1,466,477$ 1,307,952$ 1,687,300$ 1,454,408$ 86.2% 11.2% Licenses and Service
Charges
FY 2020/21
11 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 $95,078 were at 67.7% of budget estimates of $140,500. In comparison to the same period last year, overall revenues are up by 52.2%, 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 $292,581 was at 109.4% of the total budget. In comparison to prior year for the same quarter, revenues in this category were up by 76.0%. 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, increased property rental and park reservation activity . Staff is recommending an overall increase of $88,000 in this category to reflect actuals received through the quarter.
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 projects 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 $200,655 and were at 65.6% of the total budgeted amount of $306,000. In comparison to prior year for the same quarter, revenues increased by 54.9% or $71,138 due to higher staff time reimbursement charges reflected through the quarter. Staff is recommending an increase of $20,000 in this category to reflect activity levels with reimbursements.
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 $321,075 by the end of the quarter or approximately 107.4% of the total budgeted amount of $299,000. In comparison to prior year for the same quarter, revenues decrease by 96.8%. This decrease in revenue activity is primarily due to one- time revenue reimbursement of $10 million related to the 12 Ibank financing for the City Hall purchase. Additionally, staff is recommending a one-time increase of $26,000 to this category to reflect the activity levels of the Motor Vehicle License Late Fees (MVLF) which totaled approximately $40,000.
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 utilizes 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 45.3% or $19,820 of the total budget amount of $43,800.
General Fund Expenditure Analysis:
The General Fund expenditures budget is currently at $40. 99 million. Total expenditures through the end of the quarter should be about 75% of the budget, assuming the timing of expenditures is consistent throughout the year. By the end of the quarter total expenditures of $19.69 million were at 48.0% of the total budgeted amount. In comparison to prior year expenditures through the same quarter, expenditures were up 11.0%. Staff have reviewed their budgets and operations and are recommending various new appropriations and personnel updates described further below.
Table 8 summarizes the General Fund expenditure budget activity by department, which is followed by a brief discussion of the key expenditure variances and recommended adjustments.
Table 8 – General Fund FY 2021/22 Expenditures through Q3 (March 31)
All departments were within range of their overall allocated budgets as of March 31, 2022.
Provided in Attachment 2 of this report is a “Budget to Actuals” comparison of the Department’s divisions and programs. Some of the significant variances for the department’s programs are noted below along with recommended adjustments. The following recommended adjustments are described below by each department.
Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget
QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
General Government 5,195,252 4,024,899 7,095,489 4,669,626 65.8% 16.0% Gener
al Services 0 0 344,481 96,925 28.1% -
Library 320,760 238,787 365,877 185,429 50.7% -22.3%
Finance 955,919 679,911 1,334,150 812,359 60.9% 19.5%
Planning & Env. Review 3,174,574 2,151,396 4,887,021 2,292,557 46.9% 6.6% Public Works 4,435,670 2,819,694 12,398,117 3,291,758 26.6% 16.7% Neighborhood Services 2,347,229 1,773,945 2,833,760 1,213,660 42.8% -31.6% Public Safety 6,959,079 4,856,083 8,639,819 6,323,422 73.2% 30.2% Non-Departmental 837,282 12,074 986,300 617,883 62.6% 5017.5% Capital Improvement Projects 1,266,975 1,189,725 2,109,774 190,419 9.0% -84.0% Tot
al Expenditures 25,492,739$ 17,746,514$ 40,994,788$ 19,694,038$ 48.0% 11.0% FY 2020/21
Expenditures
FY 2021/22
13 General Government
Staff is recommending a one- time total increase of $58,200 to various items, including $1,200 for printing and copying and $12,000 for postage that are related to additional costs associated with project noticing, and $45,000 related to professional recruitment services for vacant Assistant Public Works Director and three Engineering positions in Public Works.
In addition, staff is recommending total budget transfer of ($135,000) from Support Services to General Services to reflect telephone utilities, software licenses and subscriptions, and computer hardware purchases . These adjustments result in a total net decrease of ($76,800) to the overall department budget.
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 recommending various budget transfers totaling $537,200 from Support Services and Public Works. This includes the $135,000 from Support Services described above and $402,000 from Public Works. Of the $402,000, $132,000 is from the previous Facilities Maintenance program that existed in Public Works for maintenance and repairs and professional services and $270,000 budgeted for vehicles in Public Works. Vehicle budget is related to the $135,000 (previously in Parks and Open Space Maintenance) programmed for the parks l andscape maintenance truck replacement and aerial bucket truck, and $135,000 (previously in Street Maintenance) for replacement of a utility maintenance truck, and new backhoe. In addition, staff is recommending an appropriation of $200 for mileage reimbursement for General Services employees who use their personal vehicles for City business.
Finance
In review and discussion with Finance, HR and City Manager’s Office, a new position is recommended to start recruitment efforts and provide additional and direct support that is needed for timely preparing, processing and reconciliation of payroll and benefits. Staff is recommending approval of one new full -time equivalent (FTE) Accounting Specialist (Payroll Specialist) in the Finance Department to start recruitment efforts now and hire as soon as possible to help keep up with growing payroll and benefits processing activities. A dedicated staff person will free up time of an Accountant from the routine payroll processes and allow them to focus on competing department priorities and relieve Human Resources staff from those payroll tasks more appropriately performed by finance professionals.
These tasks include setting up new employees in the payroll system, reviewing of time records for accuracy, verifying pay adjustments, reconciliation of approved salary schedules, and personnel action forms, preparing payroll tax returns, calculating FSLA overtime, reconciling and verifying benefit deductions, complying data and data entry of payroll records in the payroll system, and assist with timely processing of benefit related invoices.
Annualized ongoing costs are at approximately $89,200. No new appropriation is needed for this new position in current fiscal year due to salary savings available due to s taff vacancies, and likely the position will not start until beginning of new fiscal year. If Council 14 approves the recommended personnel change, total FTE’s will increase from 99 .025 to 100.025. The proposed Schedule of Authorized Positions can be seen in Exhibit B of Attachment 5.
Planning and Environment Review (PER)
Staff is recommending an increase of $ 80,500 in the PER Department , with $ 60,000 programmed in Building & Safety for plan check contract services and $20,500 in Sustainability. The Building & Safety 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. The Sustainability increase includes $5,000 for outreach support services, with $3,500 for Santa Barbara County Promotores Network to engage Spanish speaking community members and $2,000 for a Goleta specific page on an online community engagement platform, called BrightAction, in conjunction with the County of Santa Barbara and City of Santa Barbara and part of the Strategic Energy Plan.
Additionally, a $15,000 appropriation is recommended as a Central Coast Community Energy (CCCE) EV set aside. In order to reserve incentives through CCCE ’s Light Duty Electrification Program for member agencies, funding must be identified by a member agency in their fiscal year budget or an EV fleet procurement policy with annual targets to identify intent to move forward with a project. Therefore staff is recommending t his appropriation to indicate the City’s intent to procure and cover the estimated funding gap between costs of anticipated EV charging equipment through SCE’s Charge Ready Program as well as charging stations to with the conduit that will be installed as part of the solar PV project at City Hall.
Public Works
Staff is recommending a budget transfer total of $ 402,000 from various accounts in Facilities Maintenance and vehicles budgeted in Parks and Open Space Maintenance and Street Maintenance to General Services. See General Services section above for more information.
Non-Departmental
Staff is recommending a budget appropriation of $503,500 from General Fund reserves set aside for OPEB UAL of $333,500 and Pension UAL of $170,000 to reflect the transfer out of funds into the newly created funds for the Section 115 Trust funds for pensions (Fund 702) and OPEB (Fund 703). It is a best practice to track and setup these funds for budgeting purposes so these assets are not grouped with general operating fund balance, which must be explained as not available for current operating expenses each year. A separate fund for internal tracking would be easily identifiable as restricted for future employer contributions only. For audited financial statement reporting purposes, these funds will then be reported with the General Fund as an offset to unfunded liabilities. More information will continue to be discussed and reported to City Council as Finance staff continues to develop policy and build out the Section 115 Trust Program, including an ongoing funding strategy.
15 Capital Improvement Program – General Fund Use
In December 2021, the City was notified that the additional Hazard Mitigation Grant Program (HMGP) funds for Goleta Community Center seismic retrofit was approved. The total Federal share increased from $503,470.50 to $3,922,881.50 for a total project cost of $5,230,508.67. The federal funds awarded represented 75 percent share of the total project cost, requiring a 25 percent non- federal share match from the City of $1,307,627.17. To meet the 25 percent non- federal share match, staff is recommending an appropriation of $1,307,628 for the Goleta Valley Community Center (Project 9067). Of this amount, $1,296,312 was previously set aside in reserves during the original budget adoption. An additional $11,316 is needed from the unassigned fund balance for a total of $1,307,628.
The project sheet is currently being updated as part of the FY 22/23 Mid- Cycle Budget process.
General Fund – Fund Balance and Reserves:
Table 9 shows a recap of Fund Balance as of June 30, 2021 and June 30, 2022, 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
As shown above, the revised estimated FY 2021/22 ending fund balance is projected at $25.7 million as of June 30, 2022.
After factoring in recommended revenue and expenditure adjustments, the unassigned fund balance is now projected to be $12. 97 million. The unassigned fund balance is comprised of funds that are not committed for any specific purpose. It is used for economic stability should revenues fall short, liquidity and cash flow needs, and for various one-time projects or other one-time priority needs.
Classification
FY 20/21
Ending Fund Balance Increase Decrease
FY 21/22
Est. Ending Fund
Balance
Reserve
Adjustments
FY 21/22 Revised
Est. Ending Fund
Balance
Prepaids and Deposit 25,674 25,674 - 25,674 City Hall Solar Removal 94,500 94,500 94,500 Public Facilities 830,108 830,108 830,108 Capital Equipment 658,579 658,579 658,579 Compensated Leave 404,111 404,111 404,111 Building Maintenance - - - Risk Management 200,000 200,000 200,000 Litigation Defense Fund 300,000 300,000 300,000 Contingency 10,129,713 - 10,129,713 - 10,129,713 Street Maintenance - - - Sustainability - - - OPEB UAL 333,500 333,500 (333,500) - CalPERS Pension UAL 170,000 170,000 (170,000) - CIP Project - GCC FEMA Match - 1,296,312 (1,296,312) - CIP Project Funding 762,774 (762,774) - - Encumbrances 1,172,308 (1,172,308) - - FMV Adjustment 78,720 78,720 78,720 Unassigned Fund Balance 17,632,671 (5,248,206) 11,088,153 1,884,784 12,972,937 Total 32,792,658 -$ (7,183,288)$ 25,609,370$ 84,972$ 25,694,342$ 16 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 approximately $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 for other major operating funds of the City. 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 Highway 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 $525,789 or 62.7% of the $839,100 revenue budget amount. Budgeted expenditures are programmed at $2.97 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.
SB1 Road Maintenance & Repair Act (RMRA) (Fund 203)
Senate Bill 1 (SB 1) – Road Repair and Accountability Act of 2017 has been in effect 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 $382,318 or 56.7% of the $673,800 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 the City’s pavement rehabilitation program.
17 Measure A Fund (Fund 205)
The Santa Barbara County Association of Governments (SBCAG) receives a half -cent sales tax (transaction and use 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 quarter are at $1.5 million or 87.5% of the $1. 7 million revenue budget amount. Budgeted expenditures are programmed at $4. 7 million and include a carryover budget of approximately $2.4 million. Through the end of the quarter $2.0 million or 42.8% have been expended or encumbered. At this time staff is recommending a revenue increase of $350,000 to reflect the actual revenue activity. Total Measure A Fund revenues are anticipated to reach $2 million for FY 21/22.
Recommended Budget Amendments – Special Revenue Funds:
Staff is also recommending revenue and expenditure budget adjustments for other various Special Revenue Funds. Table 10 summarizes the recommended adjustment by fund and program and includes a brief description. Additional details and corresponding revenue adjustment (if applicable) is described below and found in Attachment 5 – Exhibit A
Table 10 – Summary of Recommended Budget Adjustments
Other special fund adjustments include a revenue increase of $350,000 for Measure A Sales Tax – Fund 205, $234,770 in Grant Proceeds from the State – Fund 306, $3,419,411 for Grant Proceeds from Federal – Fund 421, $170,000 to account for Section 115 Trust for Pensions – Fund 702 and $333,500 to account for Section 115 Trust for OPEB – Fund Fund Program/Project Name
Apopropriation
Requests Description/Notes (Department Comments)
208 County Per
Capita - Goleta
Library
9069 - Miscellaneous
Facilities Improvements
(5,649)$ Cleanup due to Library Storywell room renovation cleanup from FY19/20.
221 Parks DIF 9075 - Evergreen Park Multi-
Purpose Field
(50,000)$ We have consolidated 9075 and 9074 as one project and are moving all of the funds to 9074.
221 Parks DIF 9074 - Stow Grove Park
Master Plan & Renovation
50,000$ We have consolidated 9075 and 9074 as one project and are moving all of the funds to 9074.
222 Public Facilities
DIF
9079 - Amtrak Depot 250,000$ Use of Public Admin DIF funds for unreimbursable expenses with Train Depot
Project
233 OBF-SCE 9056 - LED Street Lighting
Project
(631,411)$ After reviewing the City’s application for incentives, SCE sent $153,589 in rebates. The
City will not be receiving any more.
235 Bicycle &
Pedestrian Facilities
9079 - Amtrak Depot 200,000$ Use of Bike/Ped DIF funds for unreimbursable expenses with Train Depot Project
421 Hazard Mitigation
Grant Program
9067 - Goleta Valley
Community Center
3,419,411$ Hazard Mitigation Grant Program DR4308- PJ0219 Goleta, City of 083-30378: A new
approved project funding amount.
$3,922,881.50 is now the approved funding
amount for this project due to an additional
obligation in the amount of $3,419,411.00.
18 703. Additional details of the special revenue budget adjustments can be seen in f urther detail in Attachment 5-Exhibit A.
O
ther Recommendations:
H
iring Incentive Policy
The C
ity and other agencies throughout the State and the Nation are faced with a shortage of qualified civil engineers, creating a tight labor market. Even before the current labor shortage, despite competitive pay and benefits, engineering positions have been difficult to fill in Goleta due to the high cost of housing. The global COVID- 19 pandemic has made professional job candidates more risk averse, and less willing to move to a new area. Staff are currently recruiting for four engineering management positions (two new positions and two established) and one senior engineer, for a total of five (5) civil engineers. All of these critical positions have been open for months, some even longer. Following a lack luster response to our normal recruitment strategies, a top recruiting firm was engaged, and staff are hopeful that we will be in a position to make job offers to good candidates soon. Council has indicated that filling these positions is a very high priority for the City.
I
n order to encourage highly qualified candidates to come to Goleta, and to make the City of Goleta stand out in a very competitive labor market for engineers, staff would like to offer candidates a one-time hiring incentive. The incentive will be 10% of the top step of the base salary range of the position to which the new employees is hired, and will be paid as follows:
3%
upon completion of 6 months of service;
3% upon completion of 1 year of service;
4% upon completion of 3 years of service = 10% total.
The f
irst classifications that staff recommends applying the policy to are listed below with estimated amounts:
Table 11 – Hiring Incentive Estimates
Hiring Incentives FTE 6 Months 1 Year 3 Years Total(2)
Classification Titles Vacancy 3% 3% 4% 10%
Assistant Public Works
Director
1 $5,679 $5,679 $7,573 $18,931
Engineering Manager
(Principal Civil Engineer)
3 $5,210 $5,210 $6,947 $17,368
Senior Engineer 1 $4,386 $4,386 $5,847 $14,618
Associate Engineer (1) - $3,725 $3,725 $4,967 $12,418
(1) Associate Engineer position listed to allow for possible underfill of Senior Engineer. (2) Cost estimates represent one-time incentives per 1 FTE.
The pol
icy will be written so that the hiring incentive can be applied in the current situation, and also in the future to other positions that provide difficult to fill. Council would approve the use of the hiring incentive for designated classifications, which the City Manager would be authorized to apply to recruitments for a period of up to one year following Council authorization as needed to fill vacancies in the classification. In most cases, there will be 19 sufficient salary savings from the vacancy to fund the hiring incentive. The incentive would likely usually be offered as part of the recruitment advertisement. In order to manage expectations, since it will only be applied on an ad hoc basis, Staff are not proposing to add this policy to the City’s regular Personnel Rules. A draft policy is attached as Attachment 6 – Exhibit A.
FINANCE COMMITTEE REVIEW:
The Finance Committee met to review the Fiscal Year 2021/22 Third Quarter Financial Review Report on May 12, 2022.
FISCAL IMPACTS:
General Fund
Revenues are recommended for an increase of $2.04 million and expenditures for an increase of $1.95 million. The recommended budget adjustment results in a net increase of $84,972 to the total fund balance of the General Fund. After adjustments, total ending fund balance is projected at $25.69 million, which includes an unassigned fund balance of $12.97 million. Additional details of the accounts affected by the recommended General Fund budget adjustments can be found 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 Accounting Specialist (Payroll Specialist) position in Finance is estimated at an annualized cost of approximately $89,200. 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
99.025 to 100.025. 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 Funds, as shown in Attachment 3.
Council is asked to adopt the attached resolution (Attachment 5) approving the recommended budget adjustments.
Hiring Incentives:
No budget appropriation is recommended at this time as it is anticipated current vacancy salary savings within the position is available to support the one-time hiring incentive. Hiring incentive costs will be spread out amongst fiscal years based on vesting schedule and hired date. Finance staff will continue to evaluate and may recommend a future appropriation if needed or recommend a reserve set aside to recognize the one- time liability, similar to compensated absences. The current five positions recommended for one-time hiring incentives is estimated in total at $85,655.
20 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 $70 million.
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 No. 22- __ 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
6. Resolution No.22-_entitled, “A Resolution of the City Council of the City of Goleta, California, establishing a Hiring Incentive Policy.”
7. Fisca l Year 2021/22 Third Quarter Financial Review Presentation
21 ATTACHMENT 1:
General Fund Statement of Revenue and Expenditures
Budget to Actual Comparison
22 Attachment 1
Property Taxes 7,989,300 144,700 8,134,000 4,593,739 56% 60,000 8,194,000 Sales Taxes 7,335,300 664,700 8,000,000 5,234,136 65% 100,000 8,100,000 Transient Occupancy Tax 10,000,000 1,000,000 11,000,000 8,325,444 76% 2,000,000 13,000,000 Cannabis Tax 2,600,000 - 2,600,000 1,023,521 39% (600,000) 2,000,000 Franchise Fee Tax 1,333,400 - 1,333,400 614,223 46% 158,000 1,491,400 License & Service Charges 1,587,300 100,000 1,687,300 1,454,408 86% 183,000 1,870,300 Fines & Penalties 140,500 - 140,500 95,078 68% - 140,500 Interest & Rent Income 147,500 120,000 267,500 292,581 109% 88,000 355,500 Reimbursements 306,000 - 306,000 200,655 66% 20,000 326,000 Other Revenues 67,000 232,000 299,000 321,075 107% 26,000 325,000 Other Sources 43,800 - 43,800 19,820 45% - 43,800 Total Revenues 31,550,100 2,261,400 33,811,500 22,174,681 66% 2,035,000 35,846,500 General Government 6,621,700 473,789 7,095,489 4,669,626 66% (76,800) 7,018,689 General Services 0 344,481 344,481 96,925 28% 537,200 881,681 Library 347,900 17,977 365,877 185,429 51% - 365,877 Finance 1,
229,000 105,150 1,334,150 812,359 61% - 1,334,150 Planning & Env. Review 3,718,000 1,169,021 4,887,021 2,292,557 47% 80,500 4,967,521 Public Works 7,619,600 4,778,517 12,398,117 3,291,758 27% (402,000) 11,996,117 Neighborhood Services 2,533,300 300,460 2,833,760 1,213,660 43% - 2,833,760 Public Safety 8,626,600 13,219 8,639,819 6,323,422 73% - 8,639,819 Non-Departmental 986,300 - 986,300 617,883 63% 503,500 1,489,800 Capital Improvement Projects 500,000 1,609,774 2,109,774 190,419 9% 1,307,628 3,417,402 Total Expenditures 32,182,400 8,812,388 40,994,788 19,694,038 48% 1,950,028 42,944,816 Net Change in Fund Balance (632,300) (6,550,988) (7,183,288.2) 2,480,643 84,972 (7,098,316) Beginning Fund Balance 32,792,658 32,792,658 32,792,658 32,792,658 Ending Fund Balance 32,160,358 25,609,370 35,273,301 25,694,342 General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 3/31/2021 Actuals % of Budget
For the Quarter Ended March 31, 2022
Budget to Actual Comparison
Revenues
Original Budget Prior Revisions Current Budget 3/31/2021 Actuals % of Budget Recommended
Revisions Amended BudgetExpenditures
23 ATTACHMENT 2:
General Fund Interim Statements by Department
24 City of Goleta
General Fund
Interim Statement of Revenues and Expenditures
For the Quarter Ended March 31, 2022
Attachment 2
Annual
"Current"
Budget
QTR YTD
Actuals Encumbrances Totals
Remaining
Balance
%YTD Expended
w/ Encumbr
General Government
City Council 452,200 336,534 -
336,534
115,666 74.4%
City Manager 2,215,290 1,279,147 194,415 1,473,562 741,728 66.5%
City Clerk 624,550 365,138 91,491 456,629 167,921 73.1% City Attorney 986,800 532,458 286,466 818,924 167,876 83.0% Community Relations 350,445 244,659 6,388 251,047 99,398 71.6% Support Services 2,466,204 1,911,690 214,946 2,126,636 339,568 86.2% Total 7,095,489 4,669,626 793,706 5,463,332 1,632,157 77.0% General Services
General Services 128,900 35,190 - 35,190 93,710 27.3% F
acilities 194,481 33,927 127,484 161,411 33,070 83.0% In
formation Technology 18,100 27,808 12,232 40,040 (21,940) 221.2% Fl
eet Management 3,000 - 800 800 2,200 26.7%
Total
344,481 96,925 140,516 237,441 107,040 68.9% Library
Library Services 365,877 185,429 119,420 304,849 61,028 83.3% Total 365,877 185,429 119,420 304,849 61,028 83.3% Finance
Administration 1,334,150 812,359 85,374 897,733 436,417 67.3% Total 1,334,150 812,359 85,374 897,733 436,417 67.3% Planning & Env
ironmental Review
Administration 400,100 270,851 - 270,851 129,249 67.7% Cu
rrent Planning 1,772,599 937,814 81,534 1,019,349 753,250 57.5% Bu
ilding & Safety 560,600 321,094 238,906 560,000 600 99.9% Advanced Planning 1,226,471 483,476 243,144 726,620 499,851 59.2% Planning Commission 37,000 10,058 - 10,058 26,942 27.2% S
ustainability Program 703,351 206,605 367,368 573,973 129,377 81.6% Hou
sing Program 186,900 62,658 - 62,658 124,242 33.5% Total
4,887,021 2,292,557 930,953 3,223,510 1,663,511 66.0% Public Works
Administration 696,146 431,798 3,510 435,308 260,838 62.5% En
gineering Services 1,536,221 467,976 347,809 815,785 720,436 53.1% Facility Maintenance 471,149 117,007 79,209 196,215 274,934 41.6% Parks & Open Spaces 1,965,666 849,884 252,177 1,102,061 863,605 56.1% Capital Improvement Program 1,109,290 475,591 124,221 599,811 509,479 54.1% Street Lighting 32,500 22,024 - 22,024 10,476 67.8% Street Mai
ntenance 6,587,145 927,478 3,780,017 4,707,495 1,879,651 71.5% Sol
id Waste and Environmen - - - - -
Total 12,398,117 3,291,758 4,586,942 7,878,699 4,519,418 63.5% Neighborhood Services
Neighborhood Services 1,661,682 715,990 568,257 1,284,246 377,436 77.3% Economic Development 483,178 44,203 241,654 285,858 197,320 59.2% Parks & Recreation 588,900 453,467 4,525 457,991 130,909 77.8% Parks & Recreation 100,000 -
-
-
100,000 0.0%
Total 2,833,760 1,213,660 814,435 2,028,095 805,664 71.6% Public Safety
Public Safety 8,639,819 6,323,422 -
6,323,422
2,316,397 73.2%
Total 8,639,819 6,323,422 -
6,323,422
2,316,397 73.2%
Non-Departmental
Debit Service 853,000 11,596 -
11,596
841,404 1.4%
Non-Departmental 133,300
606,287 -
606,287
(472,987) 454.8%
Total 986,300 617,883 -
617,883
368,417 62.6%
Capital Improvement Projects
Capital Improvement Project 2,109,774 190,419 896,944 1,087,363 1,022,412 51.5% Total 2,109,774 190,419 896,944 1,087,363 1,022,412 51.5% TOTAL EXPENDITURES 40,994,788 19,694,038 8,368,290 28,062,327 12,932,461 68.5%
NET REVENUES OVER
EXPENDITURES (7,183,288) 2,480,643
BEGINNING FUND BALANCE 32,792,658 32,792,658
ENDING FUND BALANCE 25,609,370 35,273,301
25 City of Goleta
General Fund
Interim Statement of Revenues and Expenditures
For the Quarter Ended March 31, 2022
Attachment 2
Annual
"Current" Budget
QTR YTD
Actuals
Remaining
Balance
Percent
Received
Prior Year
QTR YTD Actuals
Taxes
Property Taxes 8,134,000 4,593,739 3,540,261 56.5% 4,396,315 Sales Taxes 8,000,000 5,234,136 2,765,864 65.4% 4,540,701 Transient Occupancy Tax 11,000,000 8,325,444 2,674,556 75.7% 4,593,696 Cannabis Tax 2,600,000 1,023,521 1,576,479 39.4% 1,030,798 Franchise Fee Tax 1,333,400 614,223 719,177 46.1% 580,427 To
tal 31,067,400 19,791,063 11,276,337 63.7% 15,141,938 Licenses & Service Charges
Legal Deposits Earned 1,000 4,913 (
3,913) 491.3% -
Pl
anning Fees 102,000 99,381 2,619 97.4% 85,728
Pl
anning Deposits Earned 200,000 154,430 45,570 77.2% 230,739 Bui
lding Permits 450,000 326,446 123,554 72.5% 316,023
Publ
ic Works Deposits Earned 58,000 24,177 33,823 41.7% 45,568 PW
/Engineering Fees 96,300 97,617 (
1,317) 101.4% 68,694
Sol
id Waste Roll Off Fees 35,000 18,629 16,371 53.2% 19,149 Bus
iness License 382,900 418,604 (
35,704) 109.3% 306,684
Pl
an Check Fees 250,000 227,143 22,857 90.9% 160,885
Other
Licenses & Charges 112,100 83,070 29,030 74.1% 74,482
To
tal 1,687,300 1,454,408 232,892 86.2% 1,307,952 Fines and Forfeitures
Fines & Penalties 140,500 95,078 45,422 67.7% 62,488
To
tal 140,500 95,078 45,422 67.7% 62,488
In
vestment Income
Interest & Rent Income 267,500 292,581 (25,081) 109.4% 166,254 To
tal 267,500 292,581 (
25,081) 109.4% 166,254
R
eimbursements
Reimbursements 306,000 200,655 105,345 65.6% 129,517
To
tal 306,000 200,655 105,345 65.6% 129,517
Other Re
venues
Other Revenues 299,000 321,075 (
22,075) 107.4% 10,072,866
To
tal 299,000 321,075 (
22,075) 107.4% 10,072,866
Othe
r Financing Sources
Transfers In 43,800 19,820 23,980 45.3% 24,951
To
tal 43,800 19,820 23,980 45.3% 24,951
TO
TAL REVENUES 33,811,500 22,174,681 11,636,819 65.6% 26,905,965
26 ATTACHMENT 3:
Interim Revenue and Expenditure Summary By Fund
27 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended March 31, 2022
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 33,811,500 2,035,000 35,846,500 22,174,681 - 22,174,681
65.6%
Expenditures 32,182,400 40,994,788 1,950,028 42,944,816 19,694,038 8,368,290 28,062,327
68.5%
Addition to/(use of) reserves (632,300) (7,183,288) 84,972 (7,098,316) 2,480,643 (8,368,290) (5,887,646) Beginning Fund Balance 32,792,658 32,792,658 32,792,658 32,792,658 Ending Fund Balance 32,160,358 25,609,370 25,694,342 35,273,301 201 Gas Tax
Revenue 772,600 839,100 - 839,100 525,789 - 525,789 62.7% E
xpenditures 765,600 2,969,227 - 2,969,227 182,646 1,993,424 2,176,070 73.3% A
ddition to/(use of) reserves 7,000 (
2,130,127) - (
2,130,127) 343,142 (
1,993,424) (1,650,281)
Beginning Fund Balance 2,273,715 2,273,715 2,273,715 2,273,715 E
nding Fund Balance 2,280,715 143,588 143,588 2,616,857 202 Local T
ransportation
Revenue 28,100 28,100 - 28,100 24,464 - 24,464 87.1%
Ex
penditures 27,135 55,232 - 55,232 - - - 0.0%
A
ddition to/(use of) reserves 965 (
27,132) - (
27,132) 24,464 - 24,464
B
eginning Fund Balance 179,807 179,807 179,807 179,807
E
nding Fund Balance 180,772 152,675 152,675 204,271 203 R
MRA
Revenue 623,100 673,800 - 673,800 382,318 - 382,318 56.7% E
xpenditures 619,000 1,717,000 - 1,717,000 105,224 992,776 1,098,000 63.9% A
ddition to/(use of) reserves 4,100 (
1,043,200) - (
1,043,200) 277,094 (
992,776) (
715,682)
Beginning Fund Balance 1,266,631 1,266,631 1,266,631 1,266,631 E
nding Fund Balance 1,270,731 223,431 223,431 1,543,725 205 M
easure A
Revenue 1,715,200 1,715,200 350,000 2,065,200 1,500,289 - 1,500,289 87.5% E
xpenditures 1,778,328 4,657,955 - 4,657,955 361,531 1,629,973 1,991,504 42.8% A
ddition to/(use of) reserves (63,128) (2,942,755) 350,000 (2,592,755) 1,138,758 (1,629,973) (491,215) Beginning Fund Balance 3,218,845 3,218,845 3,218,845 3,218,845 Ending Fund Balance 3,155,717 276,089 626,089 4,357,603 206 Measu
re A-Other
Revenue 870,037 1,827,154 - 1,827,154 - - - 0.0% E
xpenditures 870,037 1,732,418 - 1,732,418 349,324 234,266 583,590 33.7% A
ddition to/(use of) reserves - 94,736 - 94,736 (
349,324) (234,266) (
583,590)
Beginning Fund Balance (94,736) (94,736) (94,736) (
94,736)
Ending Fund Balance (94,736) - - (
444,060)
208 County Per Capita - Goleta Library
Revenue 721,080 742,697 - 742,697 373,465 - 373,465 50.3% E
xpenditures 924,700 1,005,937 (
5,649) 1,000,288 599,015 58,590 657,604 65.4% A
ddition to/(use of) reserves (203,620) (263,240) 5,649 ( 257,591) (225,549) (58,590) (
284,139)
Beginning Fund Balance 271,401 271,401 271,401 271,401
E
nding Fund Balance 67,781 8,161 13,810 45,851
209 C
ounty Per Capita - Buellton Library
Revenue 151,499 156,044 - 156,044 78,541 - 78,541 50.3% E
xpenditures 132,600 153,860 - 153,860 71,671 47,044 118,715 77.2% A
ddition to/(use of) reserves 18,899 2,184 - 2,184 6,869 (47,044) ( 40,175) Beginning Fund Balance 91,360 91,360 91,360 91,360
E
nding Fund Balance 110,259 93,544 93,544 98,229 210 C
ounty Per Capita - Solvang Library
Revenue 174,712 179,954 - 179,954 87,910 - 87,910 48.9% E
xpenditures 157,600 172,842 - 172,842 96,911 42,255 139,166 80.5% A
ddition to/(use of) reserves 17,112 7,112 - 7,112 (
9,000) (
42,255) (
51,256)
Beginning Fund Balance 77,499 77,499 77,499 77,499
E
nding Fund Balance 94,611 84,611 84,611 68,499
211 S
olid Waste
Revenue 1,229,000 1,548,095 - 1,548,095 1,295,327 - 1,295,327 83.7% E
xpenditures 1,196,200 1,214,454 - 1,214,454 411,311 527,485 938,797 77.3% A
ddition to/(use of) reserves 32,800 333,641 - 333,641 884,016 ( 527,485) 356,530
B
eginning Fund Balance 504,669 504,669 504,669 504,669
E
nding Fund Balance 537,469 838,310 838,310 1,388,685 Page "1
28 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended March 31, 2022
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 - - - - 165 - 165 0.0%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves - - - - 165 - 165
B
eginning Fund Balance 29,796 29,796 29,796 29,796
E
nding Fund Balance 29,796 29,796 29,796 29,960
213 B
uellton Library
Revenue 194,479 194,479 - 194,479 195,552 - 195,552 100.6% E
xpenditures 201,500 218,473 - 218,473 145,139 - 145,139 66.4% A
ddition to/(use of) reserves (7,021) (23,994) - (
23,994) 50,413 - 50,413
B
eginning Fund Balance 44,002 44,002 44,002 44,002
E
nding Fund Balance 36,981 20,008 20,008 94,415
214 S
olvang Library
Revenue 205,855 205,855 - 205,855 189,121 - 189,121 91.9% E
xpenditures 211,500 230,386 - 230,386 150,399 - 150,399 65.3% A
ddition to/(use of) reserves (5,645) (24,531) - (
24,531) 38,722 - 38,722
Beg
inning Fund Balance 36,394 36,394 36,394 36,394
E
nding Fund Balance 30,749 11,863 11,863 75,115
220 G
TIP
Revenue 3,075,100 3,075,100 - 3,075,100 1,298,038 - 1,298,038 42.2% E
xpenditures 2,812,865 16,864,557 - 16,864,557 622,945 2,871,416 3,494,361 20.7% A
ddition to/(use of) reserves 262,235 (
13,789,457) - (
13,789,457) 675,093 (
2,871,416) (2,196,323)
Beginning Fund Balance 14,149,823 14,149,823 14,149,823 14,149,823 E
nding Fund Balance 14,412,058 360,366 360,366 14,824,915 221 P
arks DIF
Revenue 846,000 846,000 - 846,000 49,640 - 49,640 5.9%
E
xpenditures 455,000 5,508,972 - 5,508,972 433,391 478,045 911,435 16.5% A
ddition to/(use of) reserves 391,000 (
4,662,972) - (
4,662,972) (
383,750) (478,045) (
861,795)
Beginning Fund Balance 9,107,024 9,107,024 9,107,024 9,107,024 E
nding Fund Balance 9,498,024 4,444,052 4,444,052 8,723,273 222 Public Facilities DIF
Revenue 226,300 226,300 - 226,300 1,411 - 1,411 0.6%
E
xpenditures - 11,146 250,000 261,146 - - - 0.0% Addition to/(
use of) reserves 226,300 215,154 (
250,000) (34,846) 1,411 - 1,411
B
eginning Fund Balance 255,468 255,468 255,468 255,468
E
nding Fund Balance 481,768 470,622 220,622 256,879 223 Libr
ary DIF
Revenue 90,200 90,200 - 90,200 17,099 - 17,099 19.0%
E
xpenditures 89,000 89,000 - 89,000 11,998 75,852 87,850 98.7% A
ddition to/(use of) reserves 1,200 1,200 - 1,200 5,101 ( 75,852) (
70,751)
Beginning Fund Balance 222,111 222,111 222,111 222,111
E
nding Fund Balance 223,311 223,311 223,311 227,212 224 S
heriff Facilities DIF
Revenue 29,100 29,100 - 29,100 31,441 - 31,441 108.0%
E
xpenditures - 70,281 - 70,281 - - - 0.0%
A
ddition to/(use of) reserves 29,100 (
41,181) - (
41,181) 31,441 - 31,441
B
eginning Fund Balance 109,589 109,589 109,589 109,589
E
nding Fund Balance 138,689 68,407 68,407 141,030 225 Hou
sing in Lieu
Revenue 6,000 6,000 - 6,000 7,073 - 7,073 117.9%
E
xpenditures 25,000 25,000 - 25,000 25,000 - 25,000 100.0% A
ddition to/(use of) reserves (19,000) (19,000) - (
19,000) (
17,927) - (
17,927)
Beginning Fund Balance 1,282,468 1,282,468 1,282,468 1,282,468 E
nding Fund Balance 1,263,468 1,263,468 1,263,468 1,264,540 226 Environmental Programs
Revenue 500 500 - 500 951 - 951 190.3%
E
xpenditures 9,400 9,400 - 9,400 - - - 0.0%
A
ddition to/(use of) reserves (8,900) (8,900) - (
8,900) 951 - 951
B
eginning Fund Balance 172,232 172,232 172,232 172,232
E
nding Fund Balance 163,332 163,332 163,332 173,183 Page "2
29 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended March 31, 2022
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 77,208 - 77,208 32.1% E
xpenditures 1,532,791 4,856,012 - 4,856,012 6,682 654,954 661,637 13.6% A
ddition to/(use of) reserves (1,291,991) (4,615,212) - ( 4,615,212) 70,526 (
654,954) (
584,428)
Beginning Fund Balance 3,363,184 3,363,184 3,363,184 3,363,184 E
nding Fund Balance 2,071,193 (1,252,027) (1,252,027) 3,433,711 230 Long Range Development Plan (LRDP)
Revenue 1,821,577 3,861,177 - 3,861,177 1,050 - 1,050 0.0% E
xpenditures 1,821,577 3,350,883 - 3,350,883 13,485 130,222 143,707 4.3% A
ddition to/(use of) reserves - 510,294 - 510,294 (
12,435) (130,222) (
142,657)
Beginning Fund Balance 191,178 191,178 191,178 191,178
E
nding Fund Balance 191,178 701,472 701,472 178,743 231 D
eveloper Agreements
Revenue 1,500 1,500 - 1,500 - - - 0.0%
E
xpenditures - 270,000 - 270,000 - - - 0.0%
A
ddition to/(use of) reserves 1,500 (
268,500) - (
268,500) - - -
Beg
inning Fund Balance 615,163 615,163 615,163 615,163
E
nding Fund Balance 616,663 346,663 346,663 615,163 232 C
ounty Fire DIF
Revenue - 931,126 - 931,126 181,611 - 181,611 19.5% E
xpenditures - 931,126 - 931,126 218,129 268,101 486,231 52.2% A
ddition to/(use of) reserves - - - - (
36,518) (268,101) (
304,619)
Beginning Fund Balance - - - -
E
nding Fund Balance - - - (
36,518)
233 OBF-SCE
Revenue 285,000 785,000 - 785,000 153,590 - 153,590 36.3% E
xpenditures 285,000 785,000 (
631,411) 153,589 285,000 - 285,000 0.0% A
ddition to/(use of) reserves - - 631,411 631,411 ( 131,410) - (
131,410)
Beginning Fund Balance - - - -
E
nding Fund Balance - - 631,411 (
131,410)
234 Storm Drain Facilities
Revenue 345,400 345,400 - 345,400 8,342 - 8,342 2.4%
E
xpenditures 50,000 50,000 - 50,000 - - - 0.0%
Addition to/(
use of) reserves 295,400 295,400 - 295,400 8,342 - 8,342 B
eginning Fund Balance 526,825 526,825 526,825 526,825
E
nding Fund Balance 822,225 822,225 822,225 535,167 235 B
icycle & Pedestrian Facilities
Revenue 260,000 260,000 - 260,000 2,319 - 2,319 0.0%
E
xpenditures - - 200,000 200,000 - - - 0.9%
A
ddition to/(use of) reserves 260,000 260,000 (
200,000) 60,000 2,319 - 2,319
B
eginning Fund Balance 419,826 419,826 419,826 419,826
E
nding Fund Balance 679,826 679,826 479,826 422,145 236 M
isc Grants Library
Revenue - 14,999 - 14,999 13,500 - 13,500 90.0%
E
xpenditures - 59,706 - 59,706 13,452 11,026 24,478 41.0% A
ddition to/(use of) reserves - (44,707) - (
44,707) 48 (
11,026) (
10,978)
Beginning Fund Balance 45,256 45,256 45,256 45,256
E
nding Fund Balance 45,256 549 549 45,304
237 Local Gran
ts
Revenue - - - - - - - 0.0%
E
xpenditures - 61,333 - 61,333 60,778 555 61,333 100.0% A
ddition to/(use of) reserves - (61,333) - (
61,333) (
60,778) (555) (
61,333)
Beginning Fund Balance - - - -
E
nding Fund Balance - (61,333) (61,333) (
60,778)
301 State Park Grant
Revenue - - - - - - - 0.0%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves - - - - - - -
B
eginning Fund Balance - - - -
E
nding Fund Balance - - - -
Page "3
30 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended March 31, 2022
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 - 161,285 145,424 - 145,424 90.2% E
xpenditures 156,700 161,411 - 161,411 156,700 - 156,700 97.1% A
ddition to/(use of) reserves (31,700) (126) - (
126) (
11,276) - (
11,276)
Beginning Fund Balance 126 126 126.26 126
E
nding Fund Balance (31,574) 0 0 (
11,149)
304 Solid Waste Fund Recycle
Revenue 8,000 8,000 - 8,000 - - - 0.0%
E
xpenditures 8,200 8,200 - 8,200 - - - 0.0%
A
ddition to/(use of) reserves (200) (200) - (
200) - - -
B
eginning Fund Balance 31,000 31,000 31,000 31,000
E
nding Fund Balance 30,800 30,800 30,800 31,000
305 R
STP State Grant
Revenue - 565,315 - 565,315 - - - 0.0%
E
xpenditures - 214,988 - 214,988 200,224 85,341 285,565 132.8% A
ddition to/(use of) reserves - 350,327 - 350,327 (
200,224) (85,341) (
285,565)
Beginning Fund Balance (215,512) (215,512) (215,512) ( 215,512) Ending Fund Balance (215,512) 134,814 134,814 ( 415,736)
306 LSTP
Revenue 116,500 249,222 234,770 483,992 - - - 0.0% E
xpenditures 249,222 483,992 - 483,992 21,045 213,725 234,770 48.5% A
ddition to/(use of) reserves (132,722) (234,770) 234,770 - ( 21,045) (
213,725) (
234,770)
Beginning Fund Balance 444 444 444 444
E
nding Fund Balance (132,278) (234,326) 444 ( 20,601)
308 STIP
Revenue - 11,386,694 - 11,386,694 - - - 0.0%
E
xpenditures - 11,372,000 - 11,372,000 - - - 0.0%
A
ddition to/(use of) reserves - 14,694 - 14,694 - - -
B
eginning Fund Balance (4,309) (4,309) (4,309) (
4,309)
E
nding Fund Balance (4,309) 10,385 10,385 (
4,309)
311 M
isc. Grants
Revenue - - - - - - - 0.0%
E
xpenditures - 9,839 - 9,839 - - - 0.0%
A
ddition to/(use of) reserves - (9 ,839) - ( 9,839) - - - B
eginning Fund Balance 10,409 10,409 10,409 10,409
E
nding Fund Balance 10,409 570 570 10,409
313 P
rop 84 IRWMP
Revenue - - - - - - 0.0%
E
xpenditures - - - - - - 0.0%
A
ddition to/(use of) reserves - - - - - - -
B
eginning Fund Balance - - - -
E
nding Fund Balance - - - -
314 S
ustainable Community Grant
Revenue - - - - - - 0.0%
E
xpenditures - - - - - - 0.0%
A
ddition to/(use of) reserves - - - - - - -
B
eginning Fund Balance - - - -
E
nding Fund Balance - - - -
317 S
SARP Grant
Revenue - 53,000 - 53,000 - - - 0.0%
E
xpenditures - 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%
E
xpenditures - 2,694,245 - 2,694,245 - 16,169 16,169 0.6% A
ddition 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
31 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended March 31, 2022
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 5,700 - 5,700 1.7% E
xpenditures - 292,172 - 292,172 66,387 225,785 292,172 100.0% Addition to/(use of) reserves - 53,214 - 53,214 ( 60,687) (225,785) ( 286,472) Beginning Fund Balance (1,828) (1,828) (1,828) (1,828)
E
nding Fund Balance (1,828) 51,386
51,386
(62,515)
320 Cal OES
Revenue - - - - - - - 0.0%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves - - - - - - -
B
eginning Fund Balance 14,231 14,231 14,231 14,231
E
nding Fund Balance 14,231 14,231 14,231 14,231
321 T
IRCP
Revenue 900,000 1,286,673 - 1,286,673 - - - E
xpenditures 900,000 1,286,723 - 1,286,723 687,801 149,105 836,906 65.0% A
ddition to/(use of) reserves - (50) - (50) (
687,801) (149,105) (
836,906) 1673812.4%
Beginning Fund Balance 50 50 50 50
E
nding Fund Balance 50 - - (
687,751)
322 MBHMP
Revenue - 3,900,000 - 3,900,000 - - -
E
xpenditures - 3,785,350 - 3,785,350 321,056 281,898 602,954 15.9% Addition to/(
use of) reserves - 114,650 - 114,650 (
321,056) (281,898) (
602,954) -525.9%
Beginning Fund Balance (114,650) (114,650) (114,650) ( 114,650)
Ending Fund Balance (114,650) (0) (0) (
435,706)
323 Cal OES PSPS Grant
Revenue - - - - - - -
E
xpenditures - 93,945 - 93,945 40,987 - 40,987 43.6%
A
ddition 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
E
nding Fund Balance 93,945 - - 52,958
324 C
alifornia Planning Program Grant
Revenue - 124,881 - 124,881 - - -
E
xpenditures - 42,995 - 42,995 35,904 7,091 42,995 100.0% A
ddition 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 - - - - - - -
E
xpenditures - 144,235 - 144,235 67,681 8,294 75,975 52.7% A
ddition to/(use of) reserves - (144,235) - (
144,235) (
67,681) (8,294) (
75,975) 52.7%
Beginning Fund Balance 144,235 144,235 144,235 144,235
E
nding Fund Balance 144,235 - - 76,554
401 H
BP
Revenue 290,000 14,064,123 - 14,064,123 - - - 0.0% E
xpenditures 290,000 13,959,503 - 13,959,503 92,911 336,760 429,671 3.1% A
ddition to/(use of) reserves - 104,619 - 104,619 (
92,911) (336,760) (
429,671)
Beginning Fund Balance (104,619) (104,619) (104,619) ( 104,619)
Ending Fund Balance (104,619) 0 0 (
197,530)
402 CDBG
Revenue 233,955 701,081 - 701,081 40,710 - 40,710 5.8%
E
xpenditures 233,955 701,081 - 701,081 105,993 295,617 401,609 57.3% A
ddition to/(use of) reserves - - - - (
65,282) (295,617) (
360,899)
Beginning Fund Balance (33) (33) (33) (33)
E
nding Fund Balance (33) (33) (33) (65,315)
409 O
TS
Revenue - 40,000 - 40,000 36,028 - 36,028 90.1%
E
xpenditures - 35,668 - 35,668 36,233 - 36,233 101.6%
A
ddition to/(use of) reserves - 4,332 - 4,332 (
205) - (
205)
Beginning Fund Balance (4,332) (4,332) (4,332) (
4,332)
E
nding Fund Balance (4,332) - - (
4,537)
Page "5
32 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended March 31, 2022
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)
E
nding Fund Balance (9,135) 5,636 5,636 (
9,135)
419 T
IGER
Revenue - - - - - - - 0.0%
E
xpenditures - (27,645) * - (
27,645) (
27,645) - (
27,645) 100.0%
Addition to/(use of) reserves - 27,645 - 27,645 27,645 - 27,645 B
eginning Fund Balance (27,645) (27,645) (27,645) (
27,645)
Ending Fund Balance (27,645) - - -
420 FH
WA - FEMA Reimb
Revenue - 87,746 - 87,746 - - - 0.0%
E
xpenditures - 87,746 - 87,746 - - - 0.0%
A
ddition to/(use of) reserves - - - - - - -
B
eginning Fund Balance 58,107 58,107 58,107 58,107
End
ing Fund Balance 58,107 58,107 58,107 58,107
421 H
azard Mitigation Grant Program
Revenue 432,501 439,209 3,419,411 3,858,620 - - - 0.0% E
xpenditures 432,501 433,649 3,419,411 3,853,060 - - - 0.0% A
ddition to/(use of) reserves - 5,560 - 5,560 - - -
B
eginning Fund Balance (5,560) (5,560) (5,560) (
5,560)
E
nding Fund Balance (5,560) (0) 0 (
5,560)
422 C
ARES
Revenue - - - - - - - 0.0%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves - - - - - - -
B
eginning Fund Balance - - - -
E
nding Fund Balance - - - -
423 C
oronavirus State & Local Fiscal Recovery Funds
Revenue - 2,966,995 - 2,966,995 2,966,995 - 2,966,995 100.0% E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves - 2,966,995 - 2,966,995 2,966,995 - 2,966,995 Be
ginning Fund Balance - - - -
E
nding Fund Balance - 2,966,995 2,966,995 2,966,995 501 Libr
ary Services
Revenue 542,300 541,600 - 541,600 201,208 - 201,208 37.2% E
xpenditures 520,900 553,712 - 553,712 326,089 7,368 333,457 60.2% A
ddition to/(use of) reserves 21,400 (
12,112) - (
12,112) (
124,881) (7,368) (
132,249)
Beginning Fund Balance 827,764 827,764 827,764 827,764
E
nding Fund Balance 849,164 815,652 815,652 702,884 502 S
treet Lighting
Revenue 307,800 306,000 - 306,000 183,895 - 183,895 60.1% E
xpenditures 305,500 357,844 - 357,844 185,678 29,390 215,068 60.1% A
ddition to/(use of) reserves 2,300 (
51,844) - (
51,844) (
1,783) (
29,390) (
31,173)
Beginning Fund Balance 126,450 126,450 126,450 126,450
E
nding Fund Balance 128,750 74,606 74,606 124,667 503 P
EG
Revenue 77,000 77,000 - 77,000 33,827 - 33,827 43.9%
Ex
penditures 200,000 215,000 - 215,000 209,655 5,345 215,000 100.0% A
ddition to/(use of) reserves (123,000) (138,000) - ( 138,000) (
175,828) (5,345) (
181,173)
Beginning Fund Balance 323,809 323,809 323,809 323,809
E
nding Fund Balance 200,809 185,809 185,809 147,981 504 C
ASp Cert and Training
Revenue 100 100 - 100 145 - 145 145.1%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves 100 100 - 100 145 - 145
B
eginning Fund Balance 714 714 714 714
E
nding Fund Balance 814 814 814 859
Page "6
33 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended March 31, 2022
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 1,298,320 - 1,298,320 105.1% Expenditures 1,235,269 1,235,269 - 1,235,269 695,222 - 695,222 56.3% Addition to/(use of) reserves (309) (309) - (309) 603,098 - 603,098 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) (7,495,284) 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 - 2,000 828 - 828 41.4%
Expenditures 2,000 2,000 - 2,000 - - - 0.0%
Addition to/(use of) reserves - - - - 828 - 828
Beginning Fund Balance (799) (799) (799) (799)
End
ing Fund Balance (799) (799) (799) 29
702 Section 115 Trust - Pension
Revenue - - 170,000 170,000 170,000 - 170,000 0.0% Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - 170,000 170,000 170,000 - 170,000 Beginning Fund Balance - - - -
Ending Fund Balance - - 170,000 170,000
703 Section 115 Trust - OPEB
Revenue - - 333,500 333,500 333,500 - 333,500 0.0% Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - 333,500 333,500 333,500 - 333,500 Beginning Fund Balance - - - -
Ending Fund Balance - - 333,500 333,500
801 Developer Deposit
Revenue - - - - - - - 0.0%
Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - - - -
Be
ginning Fund Balance - - - -
Ending Fund Balance - - - -
TOTAL FOR ALL FUNDS
Revenue 50,113,955 96,096,199 6,542,681 102,638,880 34,087,475 34,087,475 35.5% Expenditures 51,062,080 126,595,788 5,182,379 131,778,167 27,082,672 20,050,241 47,132,914 37.2% Addition to/(use of) reserves (948,125) (30,499,589) 1,360,302 (29,139,287) 7,004,803 20,050,241 (13,045,438) Beginning Fund Balance 62,247,922 62,247,922 62,247,922 62,247,922 Ending Fund Balance 61,299,797 31,748,333 33,108,635 69,252,725 Page "7
34 ATTACHMENT 4:
Capital Improvement Program (CIP) Expenditure Summary
37 City of Goleta
Capital Improvement Program (CIP) Expenditure Summary
For the Quarter Ended March 31, 2022
Attachment 4
Project No. & Description Current
Budget Activity Encumbrances Remaining
Budget
9001 Hollister Avenue Redesign $ 631,090 $ 28,159 $ - $ 602,931 9002 Ekw
ill Street & Fowler Extension $ 20,661,676 $ 348,191 $ 613,610 $ 19,699,875 9006 Capital Improvement Projects - Neighborhood Srvs $ 5,008,211 $ 168,813 $ 656,567 $ 4,182,831 9007 San Jose Creek Bike Path - Middle Segment $ 1,295,940 $ 214,409 $ 367,716 $ 713,815 9009 San Jose Creek Channel Repair $ 3,011 $ 761 $ 1,635 $ 615 9024 Ellw
ood Mesa $ 62,080 $ 60,320 $ - $ 1,760
9025 F
ire Station No. 10 $ 6,057,137 $ 224,812 $ 923,056 $ 4,909,270 9027 101 Overpass $ 1,186,012 $ 2,352 $ 1,142,760 $ 40,899 9031 Old Town Sidewalk Improvement $ 611,129 $ 20,631 $ 511,731 $ 78,768 9033 Hollister Avenue Bridge Replacement (SJC Phase II) $ 17,270,910 $ 156,265 $ 422,928 $ 16,691,717 9042 Storke Road Widening Phelps Road to City Limits $ 383,716 $ - $ - $ 383,716 9044 H
ollister Widen Storke to 280 Ft W of S Glen Annie $ 941,122 $ 171 $ - $ 940,951 9045 L
os Carneros Rd Interchange SB 101 Onramp $ 8,885 $ - $ - $ 8,885 9053 C
athedral Oaks Cribwall Interim Repair $ 65,526 $ - $ 65,526 $ - 9056 L
ED Street Lighting Project $ 1,123,785 $ 408,117 $ 153,962 $ 561,707 9058 Hollister Avenue Crosswalk Enhancement-Chapel Str 98,462$ 5,523 $ 90,496 $ 2,443 $ 9062 St
orke Road Medians $ 849,424 $ 43,251 $ 189,797 $ 616,375 9063 Evergreen Park Restroom $ 258,506 $ - $ - $ 258,506 9065 R
eclaimed Water Service to Bella Vista Park $ 204,141 $ - $ - $ 204, 141 9066 M
iscellaneous Park Improvements $ 344,990 $ 201,708 $ 140,145 $ 3,137 9067 Go
leta Valley Community Center $ 514,679 $ 23,777 $ 119,364 $ 371,538 9069 Miscellaneous Facilities Improvements $ 5,659 $ - $ - $ 5,65 9 9070 F
airview Ave at Calle Real/101 Sidewalk Infill $ 24,001 $ - $ 14,658 $ 9,344 9071 A
thletic Field & Parking Lot @ GVCC $ 31,163 $ - $ - $ 31,163 9072 L
a Patera Road Overcrossing/Undercrossing $ 218,644 $ - $ - $ 218,64 4 9073 L
a Patera Rd Sidewalk Infill & Class II Bike Lanes $ 129,805 $ - $ - $ 129,805 9074 St
ow Grove Park Master Plan & Renovation $ 570,000 $ 4,701 $ 135,418 $ 429,881 9075 Evergreen Park Multi-Purpose Field $ 50,000 $ - $ - $ 50,000 9078 R
ancho La Patera Improvements $ 648,304 $ - $ 52,926 $ 595,377
9079 Amtrak Depot $ 1,286,896 $ 687,801 $ 149,105 $ 449,990 9080 Electrical Utility Undergrounding $ 9
$ - $ - $ 9
9083 Sig
nal Upgrades $ 95,000 $ - $ - $ 95,000 9084 C
ommunity Garden $ 1,321,266 $ 5,495 $ 66,436 $ 1,249,335 9086 Vision Zero Plan $ 10,000 $ - $ - $ 10,000 9087 M
id-Block Crossing on Calle Real/Encina (HAWK) $ 314,445 $ 30,719 $ 266,081 $ 17,645 9088 RRFB Improvements at School Crosswalks $ 641,187 $ 380,924 $ 247,979 $ 12,284 9089 Goleta Traffic Safety Study (GTSS) $ 52,690 $ 2,796 $ 4,079 $ 45,816 9093 San Miguel Park Improvements $ 175,000 $ - $ - $ 175,000 9094 San
ta Barbara Shores Park Improvements $ 55,000 $ - $ - $ 55,000 9096 Oran
ge Avenue Parking Lot $ 11,072 $ - $ - $ 11,072 9097 F
airview Corridor Study (Fowler to Calle Real) $ 140,100 $ - $ - $ 1 40,100 9098 C
rosswalk at S. Kellogg Avenue $ 29,983 $ - $ - $ 29,983 9099 C
rosswalk at Calle Real @ Fairview $ 428,224 $ 28,921 $ 20,045 $ 379,258 9100 Fairview Ave and Hollister Ave Roundabout $ 520,000 $ - $ - $ 520,00 0 9101 C
ity Hall Purchase & Improvements $ 70,291 $ - $ - $ 70,291 9102 St
orke Road Corridor Study $ 138,775 $ - $ - $ 138,775 9103 C
itywide 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 Win
chester II Park $ 266,900 $ 219,004 $ 39,886 $ 8,010 9110 H
ollister Ave Class 1 Bike Path Lighting $ 688,725 $ 21,481 $ 75,342 $ 591,902 9111 Jonny D. Wallis Park Phase 2 - Splash Pad $ 1,488,987 $ 7,846 $ 43,233 $ 1,437,907 9112 Ellwood Mesa/Sperling Preserve Open Space Plan $ 3,785,350 $ 321,056 $ 281,898 $ 3,182,396 35 City of Goleta
Capital Improvement Program (CIP) Expenditure Summary
For the Quarter Ended March 31, 2022
Attachment 4
Project No. & Description Current
Budget Activity Encumbrances Remaining
Budget
9113 Mathilda Park Improvements $ 146,602 $ 6,466 $ 18,183 $ 121,953 9114 Hollister Ave Old Town Interim Striping Project $ 150,028 $ 5,479 $ 4,530 $ 140,020 9115 Public Works Corp Yard Repairs $ 100,000 $ - $ - $ 100,000 9116 Pickleb
all Courts $ 100,000 $ - $ - $ 100,000 9117 San
Jose Creek Channel Fish Passage Modification $ 665,000 $ - $ 340,921 $ 324,079
9807 Goleta Prepare Now Grant $ 9,839 $ - $ - $ 9,839 9901 M
IS/ERP System Implementation $ 358,602 $ 6,220 $ 44,418 $ 307,964 Grand Total $ 72,446,730 $3,636,169 $ 7,204,431 $ 61,606,129 36 ATTACHMENT 5:
Resolution Amending the City's Operating & CIP Budget for Fiscal Year 2021/22
38 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 May 17, 20 22 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 Third Quarter Ended March 31, 2022 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 May 3, 2022, the City Council adopted most recent said recommended authoriz ed positions and appropriations for the City of Goleta Operating and CIP Budget for Fiscal Year 2021/22; and
WHEREAS, the City Co uncil 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 Accounting Specialist and is hereby approved and adopt ed to supersede any prior schedule of authorized positions.
SECTION 3.
39 The City Clerk shall certify to the passage an d adoption o f this resolution and enter it into the book of original resolutions.
PASSED, APPROVED, AND ADOPTED this 17th day of May, 2022. __________________________
PAULA PEROTTE, MAYOR
ATTEST: APPROVED AS TO FORM:
_____________________________ ___________________________ DEBORAH S. LOPEZ MEGAN GARIBALDI
CITY CLERK CITY ATTORNEY
40 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 17th day of May, 2022, by the following vote of the Council:
AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
(SEAL)
_________________________
DEBORAH S. LOPEZ
CITY CLERK
41 Schedule of FY 2021/22
3rd 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
Current Planning 101 01-40-4100-411 0 15,000.00 Permits - Planning 102,000.00 99,380.58 2,619.42 Cleanup 117,000.00 17,619.42 E
ngineering
Services 101 01-50-5200-412 0 20,000.00
Permits -
Encroachment &
Transportation
96,300.00 97,316.50 (1,016.50) Cleanup 116,300.00 18,983.50
Engineering
Services 101 01-50-5200-453
0 (30,000.00) Developer
Deposits Earned 58,000.00 24,176.80 33,823.20 Cleanup 28,000.00 3,823.20
Capital
Improvement
Projects
101 01-50-5500-454
0 20,000.00 Interfund
Reimbursements 160,000.00 149,854.69 10,145.31 Cleanup 180,000.00 30,145.31
N
on-Departmental 101 01-80-8500-401 0 100,000.00 Sales Tax 8,000,000.00 5,234,136.11 2,765,863.89 Cleanup 8,100,000.00 2,865,863.89 Non-Departmental 101 01-80-8500-402 0 2,000,000.00 Transient Occu
pancy Tax 11,000,000.00 8,325,443.62 2,674,556.38 Cleanup 13,000,000.00 4,674,556.38 Non-Departmental 101 01-80-8500-403 0 (600,000.00) Cannabis Tax 2,600,000.00 1,023,521.14 1,576,478.86 Cleanup 2,000,000.00 976,478.86 Non-Departmental 101 01-80-8500-404 0 60,000.00 Real Property Transfer Tax 250,000.00 234,216.62 15,783.38 Cleanup 310,000.00 75,783.38
N
on-Departmental 101 01-80-8500-410 0 60,000.00 License - General & Misc 250,000.00 254,378.50 (4,378.50) Cleanup 310,000.00 55,621.50
N
on-Departmental 101 01-80-8500-410 0 33,000.00 License - Cannabis 130,900.00 163,951.00 (33,051.00) Cleanup 163,900.00 (51.00)
N
on-Departmental 101 01-80-8500-412 0 72,000.00 Franchise Fee - Electric 400,000.00 -
400,000.00 New 472,000.00 472,000.00
N
on-Departmental 101 01-80-8500-412 0 26,000.00 Franchise Fee - Gas 70,000.00 -
70,000.00 Cleanup 96,000.00 96,000.00
Non-Departmental 101 01-80-8500-412 0 60,000.00 Franchise Fee - Solid Waste 524,000.00 452,469.90 71,530.10 Cleanup 584,000.00 131,530.10
N
on-Departmental 101 01-80-8500-430 0 20,000.00 Interest 240,000.00 199,270.91 40,729.09 Cleanup 260,000.00 60,729.09 N
on-Departmental 101 01-80-8500-431 0 53,000.00 Property Rental 18,000.00 71,494.24 (53,494.24) Cleanup 71,000.00 ( 494.24) Non-Departmental 101 01-80-8500-431 0 15,000.00 Park Reservation 8,000.00 21,816.00 (13,816.00) Cleanup 23,000.00 1,184.00 N
on-Departmental 101 01-80-8500-441 0 26,000.00 Motor Vehicle License Fees 14,000.00 39,527.40 (25,527.40) Cleanup 40,000.00 472.60
Building & Safety 101 01-40-4200-411 0 50,000.00 Permits - Building 450,000.00 326,445.70 123,554.30 Cleanup 500,000.00 173,554.30 N
on-Departmental 101 01-80-8500-452 0 35,000.00 Plan Checking Services 250,000.00 227,142.98 22,857.02 Cleanup 285,000.00 57,857.02
N
on-Departmental 205 05-80-8500-401 0 350,000.00 Sales Tax-County Measure A 1,693,200.00 1,477,012.15 216,187.85 Cleanup 2,043,200.00 566,187.85
Non-Departmental 306 06-80-8500-444 0 234,770.00 Grant Proceeds - State 249,222.00 -
249,222.00 Cleanup 483,992.00 483,992.00
Goleta Valley
Community Center 421 21-90-9067-446
0 3,419,411.00 Grant Proceeds -
Federal 439,209.00 -
439,209.00 New 3,858,620.00 3,858,620.00
42 Schedule of FY 2021/22
3rd 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
Non-Departmental 702 02-80-8500-490 0 170,000.00 Transfers in from Other Funds - 170,000.00 (170,000.00) Cleanup 170,000.00 - N
on-Departmental 703 03-80-8500-490 0 333,500.00 Transfers in from Other Funds -
333,500.00 (333,500.00) Cleanup 333,500.00 - T
otal 6,542,681.00$
43 Schedule of FY 2021/22
3rd 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
Support Services 101 1600 51010 101-10-1600-51010 1,200.00 Printing & Copying 24,000.00 5,567.72 - 18,432.28 New 25,200.00 19, 632.28 One-Time
Support Services 101 1600 51011 101-10-1600-51011 12,000.00 Postage 20,500.00 18,059.75 - 2,440.25 New 32,500.00 14, 440.25 One-Time
Support Services 101 1600 51050 101-10-1600-51050 (15,000.00) Utilities - Telephone 60, 350.00 41,094.49 - 19,255.51 Cleanup 45,350.00 4, 255.51 One-Time
Support Services 101 1600 51068 101-10-1600-51068 (80,000.00) Maintenance-Software License & Subscriptions 330,800.00 250,649.39 (11,895.54) 92, 046.15 Cleanup 250,800.00 12,
046.15 One-Time
Support Services 101 1600 51200 101-10-1600-51200 45,000.00 Professional Services 272,975.00 105,370.25 166,974.00 630. 75 New 317,975.00 45,
630.75 One-Time
Support Services 101 1600 57020 101-10-1600-57020 (40,000.00) Computer Hardware & Peripherals 68,000.00 25,444.58 758.51 41,796.91 Cleanup 28,000.00 1,
796.91 One-Time
General Services
Administration 101 1800 51000 101-18-1800-51000 200.00 Local Mileage - - - - New 200.00 200. 00 One-Time Facilities 101 1810 51050 101-18-1810-51050 15,000.00 Utilites-Telephone - 14,915.20 - (14,915.20) Cleanup 15,000.00 8
4.80 One-Time
Facilities 101 1810 51064 101-18-1810-51064 125,000.00 Maintenance-Facilities 5, 000.00 217.56 8,172.36 (3,389.92) Cleanup 130,000.00
121,610.08 One-Time
Facilities 101 1810 51200 101-18-1810-51200 7,000.00 Professional Services - 3,008.87 3,406.55 (6,415.42) Cleanup 7,000.00 584.
58 One-Time
Information
Technolog
y 101 1820 51068 101-18-1820-51068 80,000.00 Maintenance-Software & Subscriptions - 7,726.56 2,200.00
(9,926.56) Cleanup 80,000.00 70,073.44 One-Time Information
Technology 101 1820 57020 101-18-1820-57020 40,000.00 Computer Hardware & Peripherals 10,000.00 19,268.12 10,031.88
(19,300.00) Cleanup 50,000.00
20,700.00 One-Time
101 1830 57000 101-18-1830-57000 270,000.00 Vehicles - - - - Cleanup 270,000.00
270,000.00 One-Time
Sustainability 101 4500 51200 101-40-4500-51200 5,500.00 Professional Services 392,350.70 24,527.75 367,368.35 454.60 New 397,850.70 5,
954.60 One-Time
Sustainability 101 4500 57010 101-40-4500-57010 15,000.00 Machinery & Equipment - - - - New 15,000.00
15,000.00 One-Time
Building & Safety 101 4200 51302 101-40-4200-51302 35,000.00 Contract Services - Building 360,000.00 198,923.01 161,076.99
-
Cleanup 395,000.00
35,000.00 One-Time
Building & Safety 101 4200 51303 101-40-4200-51303 25,000.00 Contract Services - Plan Check 200,000.00 122,171.42 77,828.58
-
Cleanup 225,000.00
25,000.00 One-Time
Facilities
Maintenance 101 5300 51200 101-50-5300-51200 (7,000.00) Professional Services 63,000.00 -
240.00 62,760.00 Cleanup 56,000.00
55,760.00 One-Time
Facilities
Maintenance 101 5300 51300 101-50-5300-51300 (125,000.00) Contract Services 220,458.00 40,924.50 37,323.85
142,209.65 Cleanup 95,458.00
17,209.65 One-Time
Parks & Open
Space
Maintenance
101 5400 57000 101-50-5400-57000 (135,000.00) Vehicles 135,000.00 -
- 135,000.00 Cleanup - - One-Time Street
Maintenance 101 5800 57000 101-50-5800-57000 (135,000.00) Vehicl es 135,000.00 - - 135,000.00 Cleanup - - One-Time Goleta Valley
Community Cente
r 101 9067 57071 101-90-9067-57071 1,307,628.00 Construction 200,000.00 - - 200,000.00 New 1,507,628.00 1,507,628.00 One-Time Non-Departmental 101 8500 59000 101-80-8500-59000 503,500.00 Transfers Out 100,000.00 603,500.00 - (503,500.00) New 603,500.00 - One-Time
Miscellaneous
Facilities
Improvements
208 9069 57071 208-90-9069-57071 (5,649.11) Construction 5,649.11 -
- 5,649.11 Cleanup - - One-Time Evergreen Park
Multi-Purpose
Field
221 9075 57070 221-90-9075-57070 (50,000.00) Design 50,000.00 -
- 50,000.00 Cleanup - - One-Time 44 Schedule of FY 2021/22
3rd 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
Stow Grove Multi-
Purpose Field 221 9074 57070 221-90-9074-57070 50,000.00 Design 140,000.00 4,701.25 135,417.75 (119.00) Cleanup 190,000.00 49,881.00 One-Time Amtrak Depot 222 9079 57070 222-90-9079-57070 250,000.00 Design - - - - New 250,000.00
250,000.00 One-Time
LED Street
Lighting Projec
t 233 9056 57071 233-90-9056-57071 (631,411.00) Construction 785,000.00 285,000.00 - 500,000.00 Cleanup 153,589.00 (131,411.00) One-Time Amtrak Depot 235 9079 57070 235-90-9079-57070 200,000.00 Design - - - - New 200,000.00
200,000.00 One-Time
Goleta Valley
Community Cente
r 421 9067 57071 421-90-9067-57071 3,419,411.00 Construction 432,501.00 - - 432,501.00 New 3,851,912.00 3,851,912.00 One-Time Total 5,182,378.89$
45 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Proposed
May 3,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 & 22/23
Proposed May
17,2022
General Government:
City Manager
City Manager 1.00 1.00
A
ssistant City Manager 1.00 1.00
D
eputy City Manager - -
A
ssistant to the City Manager 1.00 1.00
H
uman Resources Risk Manager 1.00 1.00
S
enior Management Analyst - -
M
anagement Analyst 1.00 1.00
H
uman Resources Analyst 1.00 1.00
H
uman Resources Analyst/DEI Officer 1.00 1.00
E
xecutive Assistant 1.00 1.00
M
anagement Assistant 1.00 1.00
S
r. Office Specialist - -
Office
Specialist 0.90 0.90
City
Hall Receptionist - -
Total C
ity Manager 9.90 -
- - 9.90
Cit
y Clerk
City Clerk 1.00 1.00
D
eputy City Clerk 2.00 2.00
R
ecords Technician/Recording Clerk - -
T
otal City Clerk 3.00 -
- - 3.00
C
ity Attorney
City Attorney - -
A
ssistant City Attorney 1.00 1.00
D
eputy City Attorney - -
S
r. Legal Analyst - -
Management A
ssistant 1.00 1.00
Total C
ity Attorney 2.00 -
- - 2.00
C
ommunity Relations
Community Relations Manager 1.00 1.00
M
anagement Assistant (2 Part-Time) 1.00 1.00
A
dministrative Assistant - -
Total C
ommunity Relations 2.00 -
- - 2.00
Total G
eneral Government 16.90 -
- - 16.90
Libr
ary Services
Library - Goleta
Library Director - -
S
upervising Librarian - -
M
anagement Assistant - -
Li
brarian II/Children's Librarian - -
Li
brary Technician (1 Full-Time, 5 Part-Time) - -
Li
brary Assistant I (2 Full-Time, 4 Part-Time) - -
Total Libr
ary - Goleta - -
- - -
Libr
ary - Buellton
Senior Library Technician - -
Li
brary Technician (2 Part-Time) - -
Li
brary Assistant I (2 Part-Time) - -
Total Libr
ary - Buellton - -
- - -
Libr
ary - Solvang
Senior Library Technician - -
Li
brary Technician (4 Part-Time) - -
Total Libr
ary - Solvang - -
- - -
Total Libr
ary - -
- - -
46 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Proposed
May 3,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 & 22/23
Proposed May
17,2022
General Services:
General Services Administration
General Services Director 1.00
1.00 M
anagement Analyst 1.00
1.00 Total Gener
al 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 Gener
al Services 3.00 -
- - 3.00
Finance:
Finance A
dministration
Finance Director 1.00 1.00
A
ccounting Manager 1.00 1.00
A
ccountant 2.00 2.00
B
udget Analyst 1.00 1.00
M
anagement Assistant 1.00 1.00
A
ccounting Specialist 2.00 1.00 3.00
S
enior Office Specialist 1.00 1.00
Total Finance 9
.00 -
- 1.00 10.00
P
lanning Environmental Review
Current Planning
Planning Director - -
P
lanning Manager 1.00 1.00
S
upervising Senior Planner 2.00 2.00
A
ssociate Planner 4.00 4.00
M
anagement Analyst - -
C
ode Compliance Officer 2.00 2.00
A
ssistant Planner - -
M
anagement Assistant - -
P
ermit Technician 1.00 1.00
Office
Specialist 0.50 0.50
Total Cu
rrent Planning 10.50 -
- - 10.50
A
dvance Planning
Planning Manager 1.00 1.00
S
enior Planner 2.00 2.00
Total A
dvance Planning 3.00 -
- - 3.00
S
ustainability Program
Sustainability Manager 1.00 1.00
Su
stainability Coordinator - -
M
anagement Assistant 1.00 1.00
Total S
ustainability Program 2.00 -
- - 2.00
H
ousing Program
Senior Housing Analyst 1.00 1.00
Total H
ousing Program 1.00 -
- - 1.00
A
dministration
Planning Director 1.00 1.00
M
anagement Assistant 1.00 1.00
Total A
dministration 2.00 -
- - 2.00
Total P
lanning Environmental Review 18.50 -
- - 18.50
47 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Proposed
May 3,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 & 22/23
Proposed May
17,2022
Public Works:
Administration
Public Works Director 1.00
1.00 A
ssistant Public Works Director 1.00
1.00 S
enior Management Analyst 1.00
1.00 M
angement Analyst 1.00
1.00 M
anagement Assistant 1.00
1.00 A
dministrative Assistant -
-
S
enior Office Specialist -
-
Total A
dministration 5.00 - - - 5.00
E
ngineering
Principal Civil Engineer 2.00 2.00
T
raffic Engineer - -
A
ssistant Engineer 1.00 1.00
P
ublic Works Inspector 1.00 1.00
S
enior Engineering Technician 1.00 1.00
Total E
ngineering 5.00 -
- - 5.00
Facilities M
aintenance
Facilities Maintenance Technician - -
Total Facilities M
aintenance - -
- - -
P
arks & Open Spaces
Parks & Open Spaces Manager 1.00 -
- 1.00
M
anagement Assistant - -
P
ublic Works Supervisor 1.00 -
- 1.00
E
nvironmental Services Specialist 1.00 1.00
Lead M
aintenance Worker - -
A
dministrative Assistant 1.00 1.00
M
aintenance Worker II 1.00 1.00
M
aintenance Worker I 2.00 2.00
Total P
arks & Open Spaces 7.00 -
- - 7.00
Capital Im
provement
Deputy Public Works Director - -
P
rincipal Civil Engineer 1.00 1.00
C
IP Manager - -
S
enior Project Engineer 1.00 1.00
S
enior Engineer 1.00 1.00
S
enior Management Analyst - -
M
anagement Analyst - -
A
ssistant Engineer 2.00 2.00
Total C
apital Improvement 5.00 -
- - 5.00
S
treet Maintenance
Public Works Manager 1.00 1.00
P
ublic Works Supervisor - -
S
enior Office Specialist 1.00 1.00
Lead M
aintenance Worker - -
M
aintenance Worker II 3.00 3.00
M
aintenance Worker I - -
Total S
treet Maintenance 5.00 -
- - 5.00
S
olid Waste & Environmental Services
Environmental Services Coordinator 1.00 1.00
E
nvironmental Services Specialist 1.00 1.00
A
ssistant Engineer - -
Total S
olid Waste & Environmental Services 2.00 -
- - 2.00
Total P
ublic Works 29.00 - - - 29.00
48 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Proposed
May 3,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 & 22/23
Proposed May
17,2022
Neighborhood Services:
Neighborhood Services
Neighborhood Serv & Public Safety Director 1.00
1.00 S
enior Project Manager -
-
E
mergency Services Coordinator 1.00
1.00 M
anagement Analyst 1.00
1.00 M
anagement Assistant 1.50
1.50 Total N
eighborhood Services 4.50
-
- - 4.50
E
conomic Development
Principal Project Manager - -
S
enior Project Manager - -
E
conomic Development Coordinator - -
Total E
conomic Development - -
- - -
P
arks & Recreation
Parks & Recreation Manager 1.00 1.00
R
ecreation Supervisor 1.00 1.00
Total P
arks & Recreation 2.00 -
- - 2.00
Libr
ary - Goleta
Library Director - -
Li
brary Director (Assistant Neighborhood Services Director) 1.00 1.00 S
upervising Librarian 1.00 1.00
M
anagement Assistant 1.00 1.00
Li
brarian II/Children's Librarian 1.00 1.00
Li
brary Technician (1 Full-Time, 5 Part-Time) 2.88 2.88
Li
brary Assistant I (2 Full-Time, 4 Part-Time, 2 Part-Time Limited Term) 4.25 4.25 Total Libr
ary - Goleta 11.13 -
- - 11.13
Libr
ary - Buellton
Senior Library Technician 1.00 1.00
Li
brary Technician (2 Part-Time) 0.75 0.75
Li
brary Assistant I (2 Part-Time) 0.75 0.75
Total Libr
ary - Buellton 2.50 -
- - 2.50
Libr
ary - Solvang
Senior Library Technician 1.00 1.00
Library
Technician (4 Part-Time) 1.50 1.50
Total Libr
ary - Solvang 2.50 -
- - 2.50
Total N
eighborhood Services 22.63 -
- - 22.63
Gr
and Total: 99.025 -
- 1.000 100.025
#REF! #REF!
49 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Proposed
May 3,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 & 22/23
Proposed May
17,2022
*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
A
ssistant City Manager 1.00 1.00
D
eputy City Manager - -
A
ssistant to the City Manager 1.00 1.00
H
uman Resources Risk Manager 1.00 1.00
S
enior Management Analyst - -
M
anagement Analyst 1.00 1.00
H
uman Resources Analyst 1.00 1.00
H
uman Resources Analyst/DEI Officer 1.00 1.00
E
xecutive Assistant 1.00 1.00
M
anagement Assistant 1.00 1.00
S
r. Office Specialist - -
Office
Specialist 0.90 0.90
City
Hall Receptionist - -
Total C
ity Manager 9.90 -
- - 9.90
Cit
y Clerk
City Clerk 1.00 1.00
D
eputy City Clerk 2.00 2.00
R
ecords Technician/Recording Clerk - -
T
otal City Clerk 3.00 -
- - 3.00
C
ity Attorney
City Attorney - -
A
ssistant City Attorney 1.00 1.00
D
eputy City Attorney - -
S
r. Legal Analyst - -
M
anagement Assistant 1.00 1.00
Total C
ity Attorney 2.00 - - - 2.00
C
ommunity Relations
Community Relations Manager 1.00 1.00
M
anagement Assistant 1.00 1.00
A
dministrative Assistant - -
Total C
ommunity Relations 2.00 -
- - 2.00
Total G
eneral Government 16.90 -
- - 16.90
50 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Proposed
May 3,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 & 22/23
Proposed May
17,2022
Library Services
Library - Goleta
Library Director -
-
S
upervising Librarian -
-
M
anagement Assistant -
-
Li
brarian II/Children's Librarian -
-
Li
brary Technician (1 Full-Time, 5 Part-Time) -
-
Li
brary Assistant I (2 Full-Time, 4 Part-Time) -
-
Total Libr
ary - Goleta -
-
- - -
Libr
ary - Buellton
Senior Library Technician - -
Li
brary Technician (2 Part-Time) - -
Li
brary Assistant I (2 Part-Time) - -
Total Libr
ary - Buellton - -
- - -
Libr
ary - Solvang
Senior Library Technician - -
Li
brary Technician (4 Part-Time) - -
Total Libr
ary - Solvang - -
- - -
Total Libr
ary - -
- - -
Gener
al Services:
General Services Administration
General Services Director 1.00 1.00
M
anagement Analyst 0.50 0.50
Total Gener
al 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
Infor
mation and Communications
Management Analyst 0.50 0.50
Total City
Facilities Management 0.50 -
- - 0.50
Total Gener
al Services 3.00 -
- - 3.00
Finance:
Finance Ad
ministration
Finance Director 1.00 1.00
A
ccounting Manager 1.00 1.00
B
udget Analyst 1.00 1.00
A
ccountant 2.00 2.00
M
anagement Assistant 1.00 1.00
A
ccounting Specialist 2.00 1.00 3.00
S
enior Office Specialist 1.00 1.00
Total Finance 9
.00 -
- 1.00 10.00
51 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Proposed
May 3,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 & 22/23
Proposed May
17,2022
Planning Environmenal Review:
Current Planning
Planning Director -
-
P
lanning Manager 1.00
1.00 S
upervising Senior Planner 2.00
2.00 A
ssociate Planner 4.00
4.00 M
anagement Analyst -
-
C
ode Compliance Officer 2.00
2.00 A
ssistant Planner -
-
M
anagement Assistant -
-
P
ermit Technician 1.00
1.00 Office
Specialist 0.50
0.50 Total C
urrent Planning 10.50
-
- - 10.50
Building & S
afety
Planning Director - -
M
anagement Assistant - -
Total B
uilding & Safety - -
- - -
A
dvance Planning
Planning Director - -
P
lanning Manager 1.00 1.00
S
enior Planner 2.00 2.00
M
anagement Assistant - -
Total A
dvance Planning 3.00 -
- - 3.00
P
lanning Commission & Design Review Board
Planning Director - -
M
anagement Assistant - -
Total P
lanning Commission & Design Review Board - -
- - -
S
ustainability Program
Sustainability Manager 1.00 1.00
Sustain
ability Coordinator - -
M
anagement Assistant 1.00 1.00
Total S
ustainability Program 2.00 -
- - 2.00
H
ousing Program
Senior Housing Analyst 1.00 1.00
Total H
ousing Program 1.00 -
- - 1.00
A
dministration
Planning Director 1.00 1.00
M
anagement Assistant 1.00 1.00
Total A
dministration 2.00 -
- - 2.00
Total P
lanning Environmental Review 18.50 -
- - 18.50
52 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Proposed
May 3,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 & 22/23
Proposed May
17,2022
Public Works:
Administration
Public Works Director 1.00
1.00 A
ssistant Public Works Director 0.50
0.50 S
enior Management Analyst 0.50
0.50 M
anagement Analyst 0.50
0.50 M
anagement Assistant 1.00
1.00 A
dministrative Assistant -
-
S
enior Office Specialist -
-
Total A
dministration 3.50
-
- - 3.50
E
ngineering
Assistant Public Works Director 0.25 0.25
P
rincipal Civil Engineer 2.00 2.00
T
raffic Engineer - -
M
anagement Analyst 0.25 0.25
A
ssistant Engineer 1.25 1.25
P
ublic Works Inspector 1.00 1.00
S
r. Engineering Technician 1.00 1.00
M
anagement Assistant - -
A
dministrative Assistant - -
Total E
ngineering 5.75 -
- - 5.75
Facilities M
aintenance
Facilities Maintenance Technician - -
Total Facilities M
aintenance - -
- - -
P
arks & Open Spaces
Public Works Manager - -
P
arks & Open Spaces Manager 1.00 1.00
P
ublic Works Supervisor 0.50 0.50
E
nvironmental Services Specialist 1.00 1.00
Lead M
aintenance Worker - -
A
dministrative Assistant 0.50 0.50
S
enior Office Specialist 0.30 0.30
Maintenance W
orker II 1.00 1.00
M
aintenance Worker I 2.00 2.00
Total P
arks & Open Spaces 6.30 -
- - 6.30
C
apital Improvement
Public Works Director - -
A
ssistant Public Works Director 0.25 0.25
P
rincipal Civil Engineer 1.00 1.00
C
IP Manager - -
S
r. Project Engineer 1.00 1.00
S
enior Engineer 1.00 1.00
S
enior Management Analyst 0.50 0.50
M
anagement Analyst 0.25 0.25
A
ssistant Engineer 1.50 1.50
S
enior Office Specialist 0.30 0.30
Total C
apital Improvement 5.80 -
- - 5.80
S
treet Lighting
Assistant Engineer 0.25 0.25
Total S
treet Lighting 0.25 -
- - 0.25
S
treet Maintenance
Public Works Director - -
P
ublic Works Manager 1.00 1.00
M
anagement Assistant - -
A
dministrative Assistant 0.50 0.50
P
ublic Works Supervisor 0.50 0.50
Lead M
aintenance Worker - -
S
enior Office Specialist 0.40 0.40
M
aintenance Worker II 3.00 3.00
M
aintenance Worker I - -
Total S
treet Maintenance 5.40 - - - 5.40
53 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Proposed
May 3,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 21/22 & 22/23
Proposed May
17,2022
Solid Waste & Environmental Services
Public Works Director - -
D
eputy Public Works Director - -
E
nvironmental Services Coordinator 1.00 1.00
E
nvironmental Services Specialist 1.00 1.00
S
enior Management Analyst - -
A
ssistant Engineer - -
M
anagement Analyst - -
M
anagement Assistant - -
A
dministrative Assistant - -
S
enior Office Specialist - -
Total S
olid Waste & Environmental Services 2.00 -
- - 2.00
Total P
ublic Works 29.00 -
- - 29.00
N
eighborhood Services:
Neighborhood Services Administration
Neighborhood Serv & Public Safety Director 0.90 0.90
P
rincipal Project Manager - -
S
enior Project Manager - -
E
mergency Services Coordintor 1.00 1.00
M
anagement Analyst 0.90 0.90
M
anagement Assistant 1.40 1.40
Total N
eighborhood Services 4.20 -
- - 4.20
E
conomic Development
Principal Project Manager - -
S
enior Project Manager - -
E
conomic Development Coordinator - -
Total E
conomic Development - -
- - -
P
arks & Recreation
Neighborhood Serv & Public Safety Director 0.10 0.10
P
arks & Recreation Manager 1.00 1.00
R
ecreation Supervisor 1.00 1.00
Management A
nalyst 0.10 0.10
M
anagement Assistant 0.10 0.10
Total P
arks & Recreation 2.30 -
- - 2.30
Libr
ary - Goleta
Library Director - -
Li
brary Director (Assistant Neighborhood Services Director) 1.00 1.00 S
upervising Librarian 1.00 1.00
M
anagement Assistant 1.00 1.00
Li
brarian II/Children's Librarian 1.00 1.00
Li
brary Technician (1 Full-Time, 5 Part-Time) 2.88 2.88
Li
brary Assistant I (2 Full-Time, 4 Part-Time, 2 Part-Time Limited Term) 4.25 4.25 Total Libr
ary - Goleta 11.13 -
- - 11.13
Libr
ary - Buellton
Senior Library Technician 1.00 1.00
Li
brary Technician (2 Part-Time) 0.75 0.75
Li
brary Assistant I (2 Part-Time) 0.75 0.75
Total Libr
ary - Buellton 2.50 -
- - 2.50
Libr
ary - Solvang
Senior Library Technician 1.00 1.00
Li
brary Technician (4 Part-Time) 1.50 1.50
Total Libr
ary - Solvang 2.50 -
- - 2.50
Total N
eighborhood Services 22.63 -
- - 22.63
Gr
and Total: 99.025 -
- 1.00 100.025
54 ATTACHMENT 6:
Adopt Resolution No.22-_entitled, “A Resolution of the City Council of the City of Goleta, California, establishing a Hiring Incentive Policy.” 55 RESOLUTION NO. 22-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
GOLETA, CALIFORNIA, ESTABLISHING A HIRING INCENTIVE
PROGRAM
THE CITY COUNCIL OF THE CITY OF GOLETA DOES HEREBY
RESOLVE AS FOLLOWS:
SECTION 1. The City Council wishes to establish a Hiring Ince ntive Program that will allow the City Manager to offer a one -time hiring incentive for hard-to-fill positions.
SECTION 2. The City Council hereby adopts the Hiring Incentive Program attached as exhibit A hereto and incorporated herein by reference.
SECTION 3. The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
PASSED, APPROVED AND ADOPTED this 17th day of May 2022. __________________________
PAULA PEROTTE, MAYOR
ATTEST: APPROVED AS TO FORM:
_________________________ __________________________
DEBORAH S. LOPEZ MEGAN GARIBALDI
CITY CLERK CITY ATTORNEY
56 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 a t a regular meeting held on the 17th day of May, 2022 by the following vote of the Council:
AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
(SEAL)
_________________________
DEBORAH S. LOPEZ
CITY CLERK
57 Hiring Incentive Program
Purpose
The City of Goleta has initiated a Hiring Incentive Program for hard to fill positions This policy outlines criteria and provides guidelines to City employees on utilization of the City’s
Hiring Incentive Program in a manner consistent with Council direction and the City’s efforts to attract and encourage employment of qualified candidates to difficult – to- fill positions.
1. HIRING INCENTIVE PROGRAM APPLICABILITY:
A hiring incentive under this program may be offered for appointment to hard-to-fill vacancies upon the recommendation of the City Manager, subject to approval by the City Council.
a. When recommending the use of a hiring incentive, the City Manager shall include a list of classifications to which the hiring incentive will apply and a duration of approval for the hiring incentive.
b. In the absence of a Council-approved duration, the authorization will expire one year following the authorization.
c. Nothing in this policy requires the City Manager to offer a hiring incentive once authorized.
2. HIRING INCENTIVE PROGRAM OVERVIEW:
An individual who is hired into a position in a classification covered under this policy will receive a Hiring Incentive, paid as follows: 3% of top step base salary upon successful completion of the first 180 days of employment; 3% of top step base salary upon successful completion of the probationary period (for at-will employees who do not serve a probationary period: upon the first anniversary of the employee’s hire date); and 4% of top step base salary upon the third anniversary of the employee’s hire date. a. For purpose of this policy, at all point “top step base salary” refers to the top step of the salary range to which the employee was appointed at the time of that appointment, regardless of what salary step the employee is appointed at or adjustments to salary ranges thereafter.
b. The hiring incentive will be prorated for part-time employment based on the percent of full-time the employee was appointed to work at the time of hire. c. Only one Hiring Incentive or portion thereof can be paid to any person. d. “Successful completion” shall be as determined by the City Manager.
3. PAYMENT OF HIRING INCENTIVE MONIES
Hiring Incentive monies shall be paid upon all program criteria being satisfied, as determined
by the City Manager. Payment of Hiring Incentive monies will be made from the hiring department’s budgeted funds.
a. The department should notify the Human Resources Office of payment due. 58 b. The Human Resources office shall arrange for payment as conditions stipulated in
Sections 1 and 2 are met.
c. Payment will be made with the employee’s normal paycheck for the pay period following the date that eligibility for payment is met.
4. EMPLOYMENT STATUS: To be issued monies under this Hiring Incentive program,
employees must have been continuously employed by the City since the hiring incentive offer and must be employed by the City at the time the payment is due to be paid-out, as per above guidelines. No person shall be paid Hiring Incentive monies after termination of employment with the City.
5. TAXATION: Hiring Incentive monies provided by this program are subject to state and
federal income taxes. More information regarding taxation of these payments should be obtained from a licensed tax professional.
6. CalPERS: Hiring Incentive monies issued to an employee shall not constitute PER-sable
compensation.
7. This policy is subject to revision, as approved by the City Council.
Date Adopted:
59 ATTACHMENT 7:
Fiscal Year 2021/22 Third Quarter Financial Review
Presentation
60 Fiscal Year 2021/22
Third Quarter Financial
Review
City of Goleta
City Council Meeting
May 17, 2022
61 2
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$ 33,811,500$ 2,035,000$ 35,846,500$ Operating Ex
penditures 24,225,764$ 31,682,400$ 38,885,014$ 642,400$ 39,527,414$ Capital Ex
penditures 1,266,975$ 500,000$ 2,109,774$ 1,307,628$ 3,417,402$ Total Ex
penditures 25,492,739$ 32,182,400$ 40,994,788$ 1,950,028$ 42,944,816$ Ne
t Change to Fund Balance 15,514,707$ (632,300)$ (7,183,288)$ 84,972$ (7,098,316)$ Be
ginning Fund Balance 17,277,951$ 32,792,658$ 32,792,658$ 32,792,658$ Ending Fund Balance 32,792,658$ 32,160,358$ 25,609,370$ 84,972$ 25,694,342$ General Fund Budget Summary
May 17, 2022 City of Goleta – FY 2022/23 Third Quarter Financial Review FY 2021/22 Budget was adopted June 15, 2021 at $32.2 million FY 2021/22 new appropriations since July 1, approximately $8.8 million FY 2021/22 current budget at approximately $40.99 million Recommending
revenue adjustments of $2.04 million and expenditure adjustments of $1.95 million, Recommending
one new FTE position and Hiring Incentive Policy
62 Summary of Revenue Adjustments
3 Property Taxes 7,989,300 144,700 8,134,000 4,593,739 56% 60,000 8,194,000 Sales Taxes 7,335,300 664,700 8,000,000 5,234,136 65% 100,000 8,100,000 Transient Occupancy Tax 10,000,000 1,000,000 11,000,000 8,325,444 76% 2,000,000 13,000,000 Cannabis Tax 2,600,000 - 2,600,000 1,023,521 39% (600,000) 2,000,000 Franchise Fee Tax 1,333,400 - 1,333,400 614,223 46% 158,000 1,491,400 License & Service Charges 1,587,300 100,000 1,687,300 1,454,408 86% 183,000 1,870,300 Fines & Penalties 140,500 - 140,500 95,078 68% - 140,500 Interest & Rent Income 147,500 120,000 267,500 292,581 109% 88,000 355,500 Reimbursements 306,000 - 306,000 200,655 66% 20,000 326,000 Other Revenues 67,000 232,000 299,000 321,075 107% 26,000 325,000 Other Sources 43,800 - 43,800 19,820 45% - 43,800 Total Revenues 31,550,100 2,261,400 33,811,500 22,174,681 66% 2,035,000 35,846,500 General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 3/31/2021 Actuals % of Budget
For the Quarter Ended March 31, 2022
Budget to Actual Comparison
Revenues
May 17, 2022 City of Goleta – FY 2022/23 Third Quarter Financial Review 63 Summary of Expenditure Adjustments
4 General Government 6,621,700 473,789 7,095,489 4,669,626 66% (76,800) 7,018,689 General Services 0 344,481 344,481 96,925 28% 537,200 881,681 Library 347,900 17,977 365,877 185,429 51% - 365,877
Finance 1,229,000 105,150 1,334,150 812,359 61% - 1,334,150 Planning & Env. Review 3,718,000 1,169,021 4,887,021 2,292,557 47% 80,500 4,967,521 Public Works 7,619,600 4,778,517 12,398,117 3,291,758 27% (402,000) 11,996,117 Neighborhood Services 2,533,300 300,460 2,833,760 1,213,660 43% - 2,833,760 Public Safety 8,626,600 13,219 8,639,819 6,323,422 73% - 8,639,819 Non-Departmental 986,300 - 986,300 617,883 63% 503,500 1,489,800 Capital Improvement Projects 500,000 1,609,774 2,109,774 190,419 9% 1,307,628 3,417,402 Total Expenditures 32,182,400 8,812,388 40,994,788 19,694,038 48% 1,950,028 42,944,816 General Fund Statement of Revenue and Expenditures
City of Goleta
For the Quarter Ended March 31, 2022
Budget to Actual Comparison
Original Budget Prior Revisions Current Budget 3/31/2021 Actuals % of Budget Recommended
Revisions Amended BudgetExpenditures
May 17, 2022 City of Goleta – FY 2022/23 Third Quarter Financial Review 64 Personnel Updates
5 Finance Department - Payroll
New Accounting Specialist (Payroll Specialist) (Grade 104) This position will be 100% dedicated to payroll, which will include; Timecard review
Employee Setup in the Financial Software
Ongoing verification and reconciliation of salary and benefit transactions and related invoices Other related payroll and benefit processing and reporting Recommended approval now to start recruitment efforts Annualized ongoing costs are at approximately $89,200. No new appropriation is needed for this new position in current fiscal year due to salary savings available
due to staff vacancies
Total FTE’s will increase from 99.025 to 100.025
May 17, 2022 City of Goleta – FY 2022/23 Third Quarter Financial Review 65 General Fund – Fund Balance and
Reserves
6 Classification
FY 20/21
Ending Fund Balance Increase Decrease
FY 21/22
Est. Ending Fund
Balance
Reserve
Adjustments
FY 21/22 Revised
Est. Ending Fund
Balance
Prepaids and Deposit 25,674 25,674 - 25,674
City Hall Solar Removal 94,500 94,500 94,500
Public Facilities 830,108 830,108 830,108
Capital Equipment 658,579 658,579 658,579
Compensated Leave 404,111 404,111 404,111
Building Maintenance - - -
Risk Management 200,000 200,000 200,000
Litigation Defense Fund 300,000 300,000 300,000
Contingency 10,129,713 - 10,129,713 - 10,129,713
Street Maintenance - - -
Sustainability - - -
OPEB UAL 333,500 333,500 (333,500) -
CalPERS Pension UAL 170,000 170,000 (170,000) - CIP Project - GCC FEMA Match - 1,296,312 (1,296,312) - CIP Project Funding 762,774 (762,774) - -
Encumbrances 1,172,308 (1,172,308) - -
FMV Adjustment 78,720 78,720 78,720
Unassigned Fund Balance 17,632,671 (5,248,206) 11,088,153 1,884,784 12,972,937 Total 32,792,658 -$ (7,183,288)$
25,609,370$ 84,972$ 25,694,342$
May 17, 2022 City of Goleta – FY 2022/23 Third Quarter Financial Review 66 Capital Improvement Program (CIP) and
Other Special Revenue Funds
7 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:
Fund Program/Project Name Requests Description/Notes (Department Comments) 208 County Per Capita -
Goleta Library
9069 - Miscellaneous Facilities
Improvements $ (5,649) Cleanup - Library Storywell room renovation project from FY 19/20. 221 Parks DIF 9075 - Evergreen Park Multi-
Purpose Field
$ (50,000)
We have consolidated 9075 and 9074 as one project and are moving all of the funds to 9074. 221 Parks DIF 9074 - Stow Grove Park Master
Plan & Renovation
$ 50,000
We have consolidated 9075 and 9074 as one project and are moving all of the funds to 9074. 222 Public Facilities DIF 9079 - Amtrak Depot $ 250,000 Use of Public Admin DIF funds for unreimbursable expenses with Train Depot Project. 233 OBF-SCE 9056 - LED Street Lighting Project $ (631,41 1) After reviewing the City’s application for incentives, SCE sent $153,589 in rebates. The City will not be receiving any more.
235 Bicycle & Pedestrian
Facilities 9079 - Amtrak Depot
$ 200,000
Use of Bike/Ped DIF funds for unreimbursable expenses with Train Depot Project. 421 Hazard Mitigation Grant
Program
9067 - Goleta Valley Community
Center
$ 3,419
,411 Hazard Mitigation Grant Program : $3,922,881.50 is now the approved funding amount for this project due to an additional obligation in the amount of $3,419,411.00.
May 17, 2022 City of Goleta – FY 2022/23 Third Quarter Financial Review 67 Hiring Incentive Policy
8 The City and other agencies throughout the State and the Nation are faced with a shortage of qualified civil engineers, creating a tight labor market.
Staff
are currently recruiting for four engineering management positions and one senior engineer, for a total of five civil engineers. In order to encourage candidates to come to Goleta, staff would like to offer candidates a one-time hiring incentive. The incentive will be 10%
of the top step of the base salary range of the position to which the new employees is hired, and will be paid as follows:
3% upon completion of 6 months of service;
3% upon completion of 1 year of service;
4% upon completion of 3 years of service = 10% total. The policy will be written so that the hiring incentive can be applied in the current situation and in the future to other positions as needed (draft
policy is attached as Attachment 6 – Exhibit A.
Council would approve the use of the hiring incentive for designated classifications, which the City Manager would be authorized to apply to
recruitments for a period of up to one year following Council authorization In most cases, there will be sufficient salary savings from the vacancy to fund the hiring incentive May 17, 2022 City of Goleta – FY 2022/23 Third Quarter Financial Review 68 Looking Ahead
9 Date Description
May 17, 2022
Council Meeting
FY 21/22 Third Quarter Financial Review
May 19, 2022
Finance Committee
Finance & Audit Standing Committee – FY 22/23 Preliminary Budget Review May 25, 2022
Council Workshop
Annual Work Program Workshop 4 of 4
Gen Gov, General Services, Finance
May 31, 2022
Council Workshop
City Council Special Workshops
Operating Budget Workshop
June 8, 2022
Council Workshop
City Council Special Workshops
CIP Budget Workshop
June 21, 2022
Council Meeting
FY 22/23 Mid-Cycle Budget Adoption – Public Hearing
September 20, 2022
Council Meeting
FY 21/22 Fourth Quarter Financial Review
May 17, 2022 City of Goleta – FY 2022/23 Third Quarter Financial Review 69