Goleta City Council
May 31, 2022

General Government:

City Manager
City Manager 1.00 1.00
Assistant City Manager 1.00 1.00
Deputy City Manager - -
Assistant to the City Manager 1.00 1.00 Human Resources Risk Manager 1.00 (1.00) - Management Analyst 1.00 1.00
Human Resources Analyst 1.00 (1.00) - Human Resources Analyst/DEI Officer 1.00 (1.00) - Executive Assistant 1.00 1.00
Management Assistant 1.00 (0.75) 0.25 Office Specialist 0.90 0.90
City Hall Receptionist - -
Total City Manager 9.90 (3.75) - - 6.15 City Clerk
City Clerk 1.00 1.00
Deputy City Clerk 2.00 2.00
Public Records Specialist - 1.00 1.00 Records Technician/Recording Clerk - - Total City Clerk 3.00 - - 1.00 4.00 City Attorney
City Attorney - -
Assistant City Attorney 1.00 1.00
Deputy City Attorney - -
Sr. Legal Analyst - -
Management Assistant 1.00 (0.50) 0.50 Total City Attorney 2.00 (0.50) - - 1.50 Community Relations
Community Relations Manager 1.00 1.00 Management Assistant 1.00 0.75 1.75 Adm
inistrative Assistant - -
Total Community Relations 2.00 - - 0.75 2.75 Human Resources/Risk Management
Human Resources Risk Manager - 1.00 1.00 Human Resources Analyst - 1.00 1.00 Human Resources Analyst/DEI Officer - 1.00 1.00 Management Assistant - 0.50 0.50 Total Human Resources/Risk Management - 3.50 - - 3.50 Total General Government 16.90 (0.75) - 1.75 17.90 General Services:

General Services Administration
General Services Director 1.00 1.00
Senior Management Analyst - 1.00 1.00 Management Analyst 0.50 0.50
Management Assistant - 0.75 0.75 Total General Services Administration 1.50 0.75 - 1.00 3.25 City Facilities and Fleet Management
Facilities Maintenance Technician 1.00 1.00 Maintenance Worker I - 1.00 1.00 Total City Facilities Management 1.00 - - 1.00 2.00 Information and Communications
Management Analyst 0.50 0.50
Total Information and Communications 0.50 - - - 0.50 DRAFT
180

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Adopted May
17,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed June
21, 2022
Total General Services 3.00 0.75 - 2.00 5.75 DRAFT
181

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Adopted May
17,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed June
21, 2022
Finance:

Finance Administration
Finance Director 1.00 1.00
Accounting Manager 1.00 1.00
Accounting Supervisor - 1.00 1.00 Budget Analyst 1.00 1.00
Accountant 2.00 2.00
Management Assistant 1.00 1.00
Accounting Specialist 3.00 1.00 4.00 Senior Office Specialist 1.00 1.00
Total Finance 10.00 - - 2.00 12.00 Planning Environmenal Review:

Current Planning
Planning Director - -
Planning Manager 1.00 1.00
Supervising Senior Planner 2.00 2.00 Senior Planner - 1.00 1.00
Associate Planner 4.00 (1.00) 3.00 Management Analyst - -
Code Compliance Officer 2.00 2.00
Assistant Planner - -
Management Assistant - -
Permit Technician 1.00 1.00
Office Specialist 0.50 0.50
Total Current Planning 10.50 - - - 10.50 Building & Safety
Planning Director - -
Management Assistant - -
Total Building & Safety - - - - - Advance Planning
Planning Director - -
Planning Manager 1.00 1.00
Senior Planner 2.00 2.00
Management Assistant - -
To
tal Advance Planning 3.00 - - - 3.00 Planning Commission & Design Review Board
Planning Director - -
Management Assistant - -
Total Planning Commission & Design Review Board - - - - - Sustainability Program
Sustainability Manager 1.00 1.00
Sustainability Coordinator - -
Management Assistant 1.00 1.00
Total Sustainability Program 2.00 - - - 2.00 Housing Program
Senior Housing Analyst 1.00 1.00
Total Housing Program 1.00 - - - 1.00 Administration
Planning Director 1.00 1.00
Management Assistant 1.00 1.00
Total Administration 2.00 - - - 2.00 Total Planning Environmental Review 18.50 - - - 18.50 Public Works:

Administration
Public Works Director 1.00 1.00
Assistant Public Works Director 0.50 0.50 Senior Management Analyst 0.50 0.50
DRAFT
182

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Adopted May
17,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed June
21, 2022
Management Analyst 0.50 0.50 1.00 Management Assistant 1.00 1.00
Administrative Assistant - -
Senior Office Specialist - -
Total Administration 3.50 0.50 - - 4.00 DRAFT
183

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Adopted May
17,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed June
21, 2022
Engineering
Assistant Public Works Director 0.25 0.25 Principal Civil Engineer 2.00 (1.00) 1.00 Traffic Engineer - -
Management Analyst 0.25 (0.25) - Assistant Engineer 1.25 (0.25) 1.00 Public Works Inspector 1.00 1.00
Sr. Engineering Technician 1.00 1.00 Management Assistant - -
Administrative Assistant - -
Total Engineering 5.75 (1.50) - - 4.25 Facilities Maintenance
Facilities Maintenance Technician - - Total Facilities Maintenance - - - - - Parks & Open Spaces
Public Works Manager - -
Parks & Open Spaces Manager 1.00 1.00 Public Works Supervisor 0.50 0.50 1.00 Environmental Services Specialist 1.00 1.00 Lead Maintenance Worker - -
Administrative Assistant 0.50 (0.50) 1.00 1.00 Senior Office Specialist 0.30 (0.30) - Maintenance Worker II 1.00 1.00
Maintenance Worker I 2.00 1.00 3.00 Total Parks & Open Spaces 6.30 (0.30) - 2.00 8.00 Capital Improvement
Public Works Director - -
Assistant Public Works Director 0.25 0.25 Principal Civil Engineer 1.00 1.00 2.00 CIP Manager - -
Sr. Pr
oject Engineer 1.00 1.00
Senior Engineer 1.00 1.00
Senior Management Analyst 0.50 0.50
Management Analyst 0.25 (0.25) - Assistant Engineer 1.50 0.25 1.75 Senior Office Specialist 0.30 0.70 1.00 Total Capital Improvement 5.80 0.70 - 1.00 7.50 Street Lighting
Principal Civil Engineer - 1.00 1.00 Assistant Engineer 0.25 1.00 1.25 Total Street Lighting 0.25 1.00 - 1.00 2.25 Street Maintenance
Public Works Director - -
Public Works Manager 1.00 1.00
Management Assistant - -
Administrative Assistant 0.50 0.50 1.00 Public Works Supervisor 0.50 (0.50) 1.00 1.00 Lead Maintenance Worker - -
Senior Office Specialist 0.40 (0.40) - Maintenance Worker II (1 Underfilling) 3.00 3.00 Maintenance Worker I - 1.00 1.00 Total Street Maintenance 5.40 (0.40) - 2.00 7.00 Solid Waste & Environmental Services
Public Works Director - -
Assistant Public Works Director - - Environmental Services Coordinator 1.00 1.00 Environmental Services Specialist 1.00 1.00 Senior Management Analyst - -
Assistant Engineer - -
M
anagement Analyst - -
Management Assistant - -
Administrative Assistant - 1.00 1.00 DRAFT
184

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 21/22 & 22/23
Adopted May
17,2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed June
21, 2022
Senior Office Specialist - -
Total Solid Waste & Environmental Services 2.00 - - 1.00 3.00 Total Public Works 29.00 - - 7.00 36.00 Neighborhood Services:

Neighborhood Services Administration
Neighborhood Services Director 0.90 0.90 Principal Project Manager - -
Senior Project Manager - -
Emergency Services Coordintor 1.00 1.00 Management Analyst 0.90 0.90
Management Assistant 1.40 1.40
Total Neighborhood Services 4.20 - - - 4.20 Homelessness
Homelessness Services Coordinator - 1.00 1.00 Total Homelessness - - - 1.00 1.00 Economic Development
Principal Project Manager - -
Senior Project Manager - -
Economic Development Coordinator - - Total Economic Development - - - - - Parks & Recreation
Neighborhood Services Director 0.10 0.10 Parks & Recreation Manager 1.00 1.00 Recreation Supervisor 1.00 1.00
Management Analyst 0.10 0.10
Management Assistant 0.10 0.10
Total Parks & Recreation 2.30 - - - 2.30 Library - Goleta
Library Director - -
Library Director (Assistant Neighborhood Services Director) 1.00 1.00 Supervising Librarian 1.00 1.00
Management Assistant 1.00 1.00
Libr
arian II/Children's Librarian 1.00 1.00 Library Technician (1 Full-Time, 5 Part-Time) 2.88 2.88 Library Assistant I (3 Full-Time, 4 Part-Time, 2 Part-Time Limited 4.25 1.00 5.25 Total Library - Goleta 11.13 - - 1.00 12.13 Library - Buellton
Senior Library Technician 1.00 1.00
Library Technician (2 Part-Time) 0.75 0.75 Library Assistant I (2 Part-Time) 0.75 0.75 Total Library - Buellton 2.50 - - - 2.50 Library - Solvang
Senior Library Technician 1.00 1.00
Library Technician (4 Part-Time) 1.50 1.50 Total Library - Solvang 2.50 - - - 2.50 Total Neighborhood Services 22.63 - - 2.00 24.63 Grand Total: 100.025 - - 14.75 114.775 DRAFT
185
City of Goleta Organizational Chart
By Position
Fiscal Year 2021-22 (Updated April 1, 2022)
PublicPublic
City
Council
City
Council
City AttorneyCity Attorney
Assistant City
Attorney
Assistant City
Attorney
Management
Assistant
Management
Assistant
City Manager City Manager
Public Works
Director
Public Works
Director
Parks & Open Space
Manager
Parks & Open Space
Manager
Management
Assistant
Management
Assistant
Sr. Management
Analyst
Sr. Management
Analyst
Environmental
Services
Coordinator
Environmental
Services
Coordinator
Public Works ManagerPublic Works Manager
Senior Engineering
Technician
Senior Engineering
Technician
Public Works
Supervisor
Public Works
Supervisor
Maintenance
Worker I
Maintenance
Worker I
Maintenance
Worker II
Maintenance
Worker II
Maintenance
Worker I
Maintenance
Worker I
Maintenance
Worker I
Maintenance
Worker I
Maintenance
Worker II
Maintenance
Worker II
Maintenance
Worker II
Maintenance
Worker II
Management
Assistant
Management
Assistant
Executive AssistantExecutive Assistant
Neighborhood
Services Director
Neighborhood
Services Director
Management
Assistant
Management
Assistant
Parks & Recreation
Manager
Parks & Recreation
Manager
Emergency Services
Coordinator
Emergency Services
Coordinator
Management
Analyst
Management
Analyst
Assistant City
Manager
Assistant City
Manager
Library DirectorLibrary Director
Management
Assistant
Management
Assistant
City ClerkCity Clerk
Deputy City ClerkDeputy City Clerk
Deputy City ClerkDeputy City Clerk
Community Relations
Manager
Community Relations
Manager
Management
Assistant
Management
Assistant
Management
Assistant
Management
Assistant
Management
Analyst
Management
Analyst
Human Resource/Risk
Manager
Human Resource/Risk
Manager
Office SpecialistOffice Specialist
Human Resource
Analyst
Human Resource
Analyst
Management
Assistant
Management
Assistant
Human Resource
Analyst/DEI Officer
Human Resource
Analyst/DEI Officer
Finance DirectorFinance Director
AccountantAccountant
Management
Assistant
Management
Assistant
Sr. Office SpecialistSr. Office Specialist
AccountantAccountant
Accounting
Specialist
Accounting
Specialist
Budget AnalystBudget Analyst
Accounting ManagerAccounting Manager
Police ServicesPolice Services
General Services
Director
General Services
Director
Facilities
Maintenance
Technician
Facilities
Maintenance
Technician
Planning DirectorPlanning Director
Planning ManagerPlanning Manager
Senior PlannerSenior Planner
Senior Planner Senior Planner
Sustainability
Manager
Sustainability
Manager
Management
Assistant
Management
Assistant
Management
Assistant
Management
Assistant
Planning ManagerPlanning Manager
Code Compliance
Officer
Code Compliance
Officer
Supervising Senior
Planner
Supervising Senior
Planner
Associate PlannerAssociate PlannerAssociate PlannerAssociate Planner Associate PlannerAssociate Planner
Permit TechnicianPermit Technician
Office SpecialistOffice Specialist
Code Compliance
Officer
Code Compliance
Officer
Senior Housing
Analyst
Senior Housing
Analyst
Building ServicesBuilding Services
Assistant to the City
Manager
Assistant to the City
Manager
Library TechnicianLibrary Technician
Library AssistantLibrary Assistant
Librarian IILibrarian II
Hourly
x7, +2LT
Hourly
x7, +2LT
Library AssistantLibrary Assistant
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Deputy Public Works
Director
Deputy Public Works
Director
Management
Analyst
Management
Analyst
Supervising LibrarianSupervising Librarian
Library TechnicianLibrary Technician
Library TechnicianLibrary Technician
Library TechnicianLibrary Technician
Library TechnicianLibrary Technician
Library TechnicianLibrary TechnicianLibrary AssistantLibrary Assistant Library AssistantLibrary Assistant
Library AssistantLibrary Assistant
Library AssistantLibrary Assistant
Library AssistantLibrary Assistant
Library AssistantLibrary Assistant
Accounting
Specialist
Accounting
Specialist
Part Time
Associate PlannerAssociate Planner
Engineering Manager
CIP
Engineering Manager
CIP
Environmental
Services Specialist
Environmental
Services Specialist
Environmental
Services Specialist
Environmental
Services Specialist
Senior Project
Engineer
Senior Project
Engineer Senior EngineerSenior Engineer
Management
Analyst
Management
Analyst
Assistant EngineerAssistant EngineerAssistant EngineerAssistant Engineer Engineering Manager
Land
Engineering Manager
Land
Senior Office
Specialist
Senior Office
Specialist
Management
Assistant
Management
AssistantSupervising Senior
Planner
Supervising Senior
Planner
Public Works
Inspector
Public Works
Inspector
Assistant EngineerAssistant Engineer
Engineering Manager
Traffic
Engineering Manager
Traffic
Buellton Library*Buellton Library*
Solvang Library*Solvang Library*
*See separate chart
Hourly
x2
Hourly
x2
DRAFT
186
City of Goleta Organizational Chart – Buellton
& Solvang Libraries
By Position
Fiscal Year 2021-22 (Updated April 1, 2022)
Library DirectorLibrary Director
Buellton Senior
Library Technician
Buellton Senior
Library Technician
Library TechnicianLibrary TechnicianLibrary TechnicianLibrary Technician Library AssistantLibrary Assistant Library AssistantLibrary Assistant Staff Position
Manager
Position
Vacant
Part Time
Solvang Senior
Library Technician
Solvang Senior
Library Technician
Library TechnicianLibrary Technician
Library TechnicianLibrary Technician
Library TechnicianLibrary Technician
Library TechnicianLibrary Technician
DRAFT
187
ATTACHMENT 4:

FY 2022/23 Mid-Cycle Budget Presentation
188
FY 2022/23
Mid-Cycle Budget
Review
City of Goleta
City Council Workshop
May 31, 2022
189
 Summary of Preliminary FY 22/23 Mid-Cycle Budget Update  Updated Major Revenue Projections
 Updated Personnel Requests
 Updated Expenditure Projections by Department
 Status of Reserves and Five-Year Forecast
 Unfunded Priorities and Other Information
 Budget Timeline and Next Steps
Overview
2May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review 190
 FY 22/23 Recommended Budget is a revision of the original version adopted June 21, 2021 as part of the Two-Year Budget Plan
 Budget figures are preliminary and may be adjusted for the final proposed budget on June 17, 2022
 Major Updates to FY 22/23 Budget:
 Major tax revenue increases
 Salary and benefit adjustments to reflect MOU with the union and new staff approved in FY 21/22  New General Services Departments and city reorganization in FY 21/22  ARPA Spending Plan Allocation in FY 21/22
 New personnel requests in FY 22/23 to address ongoing staff deficiencies  Separating out divisions/programs to increase transparency  Annual Work Program priorities
 Sheriff contract increases (still being reviewed and negotiated) Revised FY 22/23 Budget
3May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review 191
 Balanced Budget, though unfunded projects and priorities  Operating revenues greater than or equal to operating or ongoing expenditures  One-time expenditures matched by one-time revenue source or fund balance available for use  Financial Outlook
 Major City tax revenues have recovered and are expected to be above pre-pandemic levels  Cannabis tax revenue volatility, more businesses coming online  Unemployment rates recovered quicky - Goleta - April 2022 preliminary numbers at 1.5%  Stable overall financial outlook, though ongoing backlog of work efforts, deferred maintenance, unfunded capital projects and other priorities
 City continues to maintain prudent reserves and fund balance to address economic uncertainties Revised FY 22/23 Budget
4May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review 192
 Financial Outlook – Continued - Ongoing Economic Uncertainties  Continued inflation and supply chain disruptions, elevated energy and fuel prices, Federal Reserve actions, unforeseen consequences related to future COVID-19 variants, and geopolitical concerns resulting from the war in Ukraine
 Inflationary factors are expected to result in higher tax revenues, however offset by higher expenditure and construction costs
 Federal Reserve action of raising the federal funds rate to counter current high inflation, influences Treasury yields, and the City anticipates gradual increases in investment earnings as laddered investments mature and are reinvested in higher market yielding securities, including funds held with LAIF  Fed funds rate also influences borrowing costs, and increases are anticipated if the City issues debt or borrows funds
 City continues to maintain prudent reserves and fund balance to address economic uncertainties , including cost reduction strategies available if needed – Not recommending any cost reduction strategies  Ongoing discussions with tax consultants, though revenues anticipated to be stable, but slowdown on growth. Staff to provide updates through out fiscal year on the financial condition of the City Revised FY 22/23 Budget
5May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review 193
Total Budget – All City Funds
6May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review All City Funds - Revenues
FY 22/23
Original
FY 22/23
Revised
$ Change to
Budget
% Change to
Budget
General Fund 32,606,900$ 35,579,300$ 2,972,400$ 9.1% Special Revenue Funds 24,292,401$ 29,382,396$ 5,089,995$ 21.0% Total 56,899,301$ 64,961,696$ 8,062,395$ 14.2% All City Funds - Expenditures
FY 22/23
Original
FY 22/23
Revised
$ Change to
Budget
% Change to
Budget
General Fund 32,606,900$ 40,979,955$ 8,373,055$ 25.7% Special Revenue Funds 24,292,401$ 33,483,851$ 9,191,450$ 37.8% Total 56,899,301$ 74,463,806$ 17,564,505$ 30.9% DIF Funds
3%
General Fund
55%Grant Funds
28%
Other
0%
RDA Successor
2%
Special Revenue Funds
12%
Total Revenues - $64.96 Million
DIF Funds
5%
General Fund
55%
Grant Funds
28%
Other …
RDA Successor
2%
Special Revenue Funds
10%
Total Expenditures Citywide - $74.46 Million
 Total expenditures include one-time budgeted expenditures supported by one-time sources held in fund balance and not reflected in the charts  Additional information on projected funded balances found in Summary of Sources and Uses – Attachment 1 - Exhibit A
194
General Fund Summary
7 Indicator of City’s ability to take on debt or support ongoing programs and future ongoing cost increases. However, debt capacity is limited
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review General Operating Budget Summary
2022/23
Proposed
Beginning Fund Balance 25,694,342$
Operating Revenues 35,579,300
Operating Expenditures 34,127,025
Net Operating Revenues 1,452,275
One-Time Revenue Sources:

Capital Equipment Replacement Reserve 277,000
Unassigned Fund Balance 6,575,930
Total One-Time Revenue Sources 6,852,930$
One-time Expenditures:

Supplies and Services 850,220
Vehicles and Equipment 277,000
DOF/RDA Supplement 776,000
Sheriff True-up Cost 828,400
CIP Funding 4,121,310
Total One-Time Expenditures 6,852,930$
Net Change to Fund Balance (5,400,655)$
Ending Fund Balance 20,293,687$
Capital equipment reserve of $660k available for vehicle and large equipment replacement.

Unassigned fund balance available to support one-time
expenditures
One-time expenditures identified
195
General Fund Revenues
8May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review $23.3M $23.4M $24.6M $26.M $27.5M
$30.M $28.7M
$31.M
$35.8M $35.6M
9%
1% 5% 6% 6% 9%
-4%
8%
16%
-1%
-20%
0%
20%
40%
60%
80%
100%
$0M
$5M
$10M
$15M
$20M
$25M
$30M
$35M
$40M
FY
13/14
FY
14/15
FY
15/16
FY
16/17
FY
17/18
FY
18/19
FY
19/20
FY
20/21
FY
21/22
FY
22/23

CHANGE FROM PRIOR YEAR

GENERAL FUND
General Fund Revenues
Total General Fund
Change from Prior Year (General Fund)
 FY 22/23 revised revenue estimates are subject to slightly change. Staff are reviewing property tax and franchise fees. Any changes will be reported back in final recommended budget 196
Property Tax
9  2nd largest General Fund revenue source
 Assessor 2.00% CPI Increase
 FY 22/23 property tax based on lien date of
January 1, 2022
 No impacts assumed
 Assumed slow down of real estate transfer
activity
 Shared 50% with County per the RNA, $4.0
million in FY 22/23
 Property tax revenues estimated at $8.3
million
 Possible increase adjustment of approximately +$200k, related to RDA residual distributions
 To be confirmed and reported back by budget workshop (5/31) or budget adoption (6/17)
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review $5.4M $5.5M $6.M $6.3M
$6.9M
$7.4M $7.7M
$8.2M $8.2M $8.3M
1% 2% 9% 5% 10% 7% 3% 7% -1% 1%
-20%
0%
20%
40%
60%
80%
100%
120%
140%
$0M
$1M
$2M
$3M
$4M
$5M
$6M
$7M
$8M
$9M
FY
13/14
FY
14/15
FY
15/16
FY
16/17
FY
17/18
FY
18/19
FY
19/20
FY
20/21
FY
21/22
FY
22/23

CHANGE FROM PRIOR YEAR

PROPERTY TAX
Property Tax Revenues
Property Tax Revenues Change from Prior Year
197
Property Tax
10May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review $400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
$1,500,000
$1,600,000
$1,700,000Sales Price
Detached Single Family Residential Full Value Sales
(01/01/2006 - 02/28/2022)
Average Price Median Price
Great Recession
198
Sales Tax
11  3rd largest General Fund revenue source
 Goleta sales tax base largely generated from
General Consumer Goods
 State and County Pools (primarily online
sales) continues to grow
 Online purchases
 Greater number of out-of-state retailers collecting and remitting local sales tax
 Grown over 20%
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Autos and
Transportation
12%
Building and
Construction
14%
Business and
Industry
15%
Food and Drugs
7%
Fuel and Service
Stations
8%
General Consumer
Goods
25%
Restaurants and
Hotels
15%
State and County
Pools
23%
Sales Tax by Industry
199
Sales Tax
12  Growth anticipated across all
industries
 Growth driven by the industry groups
that were impacted by pandemic
Restaurants & Hotels and Fuel and
Service stations
 Goleta sales tax rate is 7.75%
 1% of the 7.75% is normally allocated to
cities, though per the RNA, 30% is shared
with the County.
 City only receives 70% of the 1%
 County share approximately $3.6 million in
FY 22/23
 Next major sales tax update
July/August 2022
 Sales tax estimated at $8.3 million or

9.6% higher than original estimates
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review $6.8M $6.3M $6.2M $6.5M $6.4M
$7.M $6.7M
$7.6M $8.1M $8.3M
18%
-7% -2% 4% -1%
9%
-4%
13% 7% 3%
-20%
0%
20%
40%
60%
80%
100%
120%
140%
$0M
$1M
$2M
$3M
$4M
$5M
$6M
$7M
$8M
$9M
FY
13/14
FY
14/15
FY
15/16
FY
16/17
FY
17/18
FY
18/19
FY
19/20
FY
20/21
FY
21/22
FY
22/23

CHANGE FROM PRIOR YEAR

SALES TAX
Sales Tax Revenues
Sales Tax Revenue Change from Prior Year
200
Transient Occupancy Tax
13  Most volatile and significantly
impacted by pandemic
 Assumes nine hotels (not including
Super 8) operating
 Continued high ADR over $300 , and
occupancy levels returning to pre-
pandemic levels
 Other unknown factors that add
uncertainty and volatility include
ongoing recessionary impacts and
effects of fiscal and monetary policy
intervention may have on travel
behavior and hotel activity
 TOT estimated at $13.1 Million
 Potentially higher with new direct
flights and future conference and
travel meetings returning with larger
sizes
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review $7.M $7.8M $8.2M $8.6M
$10.1M
$11.6M
$9.2M $9.2M
$13.M $13.1M
24%
12%
5% 5%
17% 14%
-20%
0%
41%
1%
-30%
-10%
10%
30%
50%
70%
90%
$0M
$2M
$4M
$6M
$8M
$10M
$12M
$14M
FY
13/14
FY
14/15
FY
15/16
FY
16/17
FY
17/18
FY
18/19
FY
19/20
FY
20/21
FY
21/22
FY
22/23

CHANGE FROM PRIOR YEAR

TRANSIENT OCCUPANCY TAX
Transient Occupancy Tax (TOT) Revenues
TOT Revenue Change from Prior Year
FY 21/22 does not include UCSB’s payment in lieu of taxes, as those one-time revenues are reflected in miscellaneous revenues
201
Cannabis Business Tax
14  New revenue source since approved by voters on
November 6, 2018.
 13 issued licenses, two pending, and two potential
storefront retail (last two of the maximum of six
allowed in City)

 Revenue assumptions adjusted based on data known
and experience of current operators in current FY
21/22
 Assumes no changes to cannabis tax rates yet,
however potential medicinal retail rate adjusted to
retail 5%, anticipate additional $10k -$20k
 Ongoing updates when more information is known
 Revised revenues down to $2.1 million
 Retail accounts for approximately 20%-25%
 Distribution accounts for 75% - 80%
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review $0.4M
$2.1M $2.0M $2.1M
$6.6M
$0.0M
$1.0M
$2.0M
$3.0M
$4.0M
$5.0M
$6.0M
$7.0M
$8.0M
FY 19/20 FY 20/21 FY 21/22 FY 22/23 Total Est
Revenues
Received by
6/30/23

CANNABIS TAX
Cannabis Business Tax Revenues
202
General Fund Expenditures
15  Staffing and service and supplies expenditures adjusted for activity experienced in FY 21/22 (includes new General Services Department)  Investment into personnel recommended to address ongoing critical staffing deficiencies  Budgets adjusted for regulatory and mandated changes, contractual obligations, critical department needs and annual work program priorities  Recommended use of General Fund of $4.1 million towards critical capital improvement program projects.

May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Department FY 22/23
Original
FY 22/23
Proposed
$
Change
%
Change
General Government 6,689,100 6,171,850 (517,250) -7.7% General Services - 3,109,575 3,109,575 0.0% Library 433,400 434,600 1,200 0.3% Finance 1,338,700 1,778,900 440,200 32.9% Planning & Env. Review 3,984,100 4,292,700 308,600 7.7% Public works 7,684,800 8,081,100 396,300 5.2% Neighborhood Services 2,584,100 2,401,020 (183,080) -7.1% Public Safety 8,906,400 9,702,600 796,200 8.9% Non-Departmental 986,300 886,300 (100,000) -10.1% Capital Improvement Programs - 4,121,310 4,121,310 0.0% Total 32,606,900$ 40,979,955$ 8,373,055$ 25.7% 203
General Fund Expenditures
16  Personnel budget (salaries and benefits) accounts for 36% of total budget in FY 22/23.  Personnel increase is due to adjusting for MOU amendments authorized on December 7, 2021, including new personnel approved in FY 21/22 and total of 14 new positions (12 supported by the General Fund) as new critical positions needed in various departments and personnel reclassifications recommended
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Expenditures by
Category
FY 22/23
Original
FY 22/23
Proposed
$
Change
%
Change
Salaries & Benefits 12,257,900 14,745,200 2,487,300 20.3% Operating 20,058,800 21,833,945 1,775,145 8.8% Capital 190,200 4,400,810 4,210,610 2213.8% Transfers 100,000 - (100,000) -100.0% Total 32,606,900$ 40,979,955$ 8,373,055$ 25.7%
204
Personnel Expenditures
17 Summary of Recommended New Personnel
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Department Program Title FY 22/23
Proposed FTE
General Government City Clerk Public Records Specialist 113,000$ 1.00 General Services General Services Administration Senior Management Analyst 158,600$ 1.00 General Services Facilities Maintenance Worker I 78,400$ 1.00 General Services Fleet Management Department Aides 22,100$ - Finance Finance Administration Accounting Supervisor 148,500$ 1.00 Finance Finance Administration Accounting Specialist 93,000$ 1.00 Public Works Parks & Open Space Administrative Assistant 99,100$ 1.00 Public Works Parks & Open Space Maintenance Worker I 78,400$ 1.00 Public Works Capital Improvement Program Principal Civil Engineer 200,000$ 1.00 Public Works Street Lighting Assistant Engineer 129,000$ 1.00 Public Works Streets Maintenance Public Works Supervisor 106,100$ 1.00 Public Works Streets Maintenance Maintenance Worker I 78,400$ 1.00 Public Works Solid Waste & Environmental Administrative Assistant** 99,100$ 1.00 Neighborhood Services Library Services (Goleta) Library Assistant I* 74,600$ 1.00 Neighborhood Services Neighborhood Services
Homelessness Services
Coordinator 159,000$ 1.00
Total 1,637,300$ 14.00
1,459,800$ 12.00
78,400$ 1.00
99,100$ 1.00 **Solid Waste Fund
General Fund
*County Per Capita & Library Special Tax
205
Personnel Expenditures
18 Summary of Reclassifications and Changes to Existing Personnel Preliminary budgets are early estimates and subject to change in final proposed budget May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Department Program Title and Description FY 22/23
Proposed FTE
General Government Community Relations
Management Assistant
reclassified from 0.25FTE to 1.0
FTE 75,200$ 0.75
Planning & Environmental
Review Current Planning Associate Planner reclassified to Senior Planner 19,700$ -
Total 94,900$ 0.75
General Fund 94,900$ 0.75
Staff is also recommending a reclassification for the Environmental Services Coordinator (Grade 112) to be reclassified to Environmental Services Manager (Grade 114) , approximate $5,000 increase – supported by Solid Waste Fund - 211
206
Personnel Vacancies
19May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Type Department Program Title FY 22/23
Proposed FTE
Existing General Services Information Technology Management Analyst 129,400$ 1.00 Existing Finance Finance Administration Accounting Specialist 93,000$ 1.00 Existing
Planning & Environmental
Review Current Planning Code Enforcement Officer 120,000$ 1.00 Existing
Planning & Environmental
Review Current Planning Code Enforcement Officer 120,000$ 1.00 Existing Public Works Administration Assistant Public Works Director 217,000$ 1.00 Existing Public Works Engineering Principal Civil Engineer 200,000$ 1.00 Existing Public Works Engineering Senior Engineering Technician 112,000$ 1.00 Existing Public Works Parks & Open Space Maintenance Worker I 78,400$ 1.00 Existing Public Works
Capital Improvement
Program Principal Civil Engineer 200,000$ 1.00
Existing Public Works
Capital Improvement
Program Senior Engineer 171,000$ 1.00
Existing Public Works
Traffic Engineering
Ops/Mtnce Principal Civil Engineer 200,000$ 1.00 Existing Neighborhood Services Parks & Recreation Recreation Supervisor 147,000$ 1.00 New General Government City Clerk
Public Records Specialist 113,000$ 1.00
New General Services
General Services
Administration Senior Management Analyst 158,600$ 1.00 New General Services Facilities Maintenance Worker I 78,400$ 1.00 New General Services Fleet Management Department Aides 22,100$ - New Finance Finance Administration Accounting Supervisor 148,500$ 1.00 New Finance Finance Administration Accounting Specialist 93,000$ 1.00 New Public Works Parks & Open Space Administrative Assistant 99,100$ 1.00 New Public Works Parks & Open Space Maintenance Worker I 78,400$ 1.00 New Public Works
Capital Improvement
Program Principal Civil Engineer 200,000$ 1.00
New Public Works
Traffic Engineering
Ops/Mtnce Assistant Engineer 129,000$ 1.00
New Public Works Streets Maintenance
Public Works Supervisor 106,100$ 1.00
New Public Works Streets Maintenance Maintenance Worker I 78,400$ 1.00 New Public Works
Solid Waste &
Environmental Administrative Assistant** 99,100$ 1.00 New Neighborhood Services Library Services (Goleta) Library Assistant I* 74,600$ 1.00 New Neighborhood Services Neighborhood Services
Homelessness Services
Coordinator 159,000$ 1.00
Total 3,425,100$ 26.00
General Fund 3,251,400$ 24.00
*County Per Capita & Library Special Tax 74,600$ 1.00 **Solid Waste Fund 99,100$ 1.00
 12 existing vacant positions and 14 requested vacant
positions, totaling 26 vacancies
 Position vacancies valued at $3.4 million, at $3.25 million for the General Fund
 Anticipated salary savings, however departments may
utilize vacancies for contract with consultants or
temporary staffing agency's to supplement work efforts.  Vacancy salary savings also anticipate to support recently approved hiring incentive policy
207
Personnel Expenditures
20 Summary of FTE’s by Department
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Department FY 18/19
Adopted
FY 19/20
Adopted
FY 20/21
Adopted
FY 21/22
Amended
FY 22/23
Proposed
General Government 15.65 17.65 17.65 16.90 17.90 General Services - - 3.00 5.75 Library 9.38 15.38 15.38 16.13 17.13
Finance 7.00 7.00 7.00 10.00 12.00 Planning & Environmental Review 15.00 17.50 17.50 18.50 18.50 Public Works 22.90 25.65 25.90 29.00 36.00 Neighborhood Services 5.00 6.00 6.00 6.50 7.50 Total 74.93 89.18 89.43 100.03 114.78 208
General Fund Expenditures
21 General Government Expenditure Summary
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review General Government FY 22/23
Original
FY 22/23
Proposed
$
Change
%
Change
City Council 480,400 481,050 650 0.1% City Manager 2,031,000 1,998,700 (32,300) -1.6% City Clerk 586,000 721,100 135,100 23.1% City Attorney 976,200 934,000 (42,200) -4.3% Community Relations 341,800 536,700 194,900 57.0% Human Resources 2,273,700 1,500,300 (773,400) -34.0% Total $ 6,689,100 $ 6,171,850 $ (773,400) -7.7% 209
General Fund Expenditures
22 General Services Summary
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review General Services FY 22/23
Original
FY 22/23
Proposed
$
Change
%
Change
General Services Administration - 641,800 641,800 0.0% Facilities - 1,355,675 1,355,675 0.0% Information Technology - 846,000 846,000 0.0% Fleet - 266,100 266,100 0.0% Total $ - $ 3,109,575 $ 266,100 0.0% 210
General Fund Expenditures
23 Library Expenditure Summary
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Library Services FY 22/23
Original
FY 22/23
Proposed
$
Change % Change
General Fund 433,400 434,600 1,200 0.3% County Per Capita 745,000 759,500 14,500 1.9% Measure L 541,300 623,000 81,700 15.1% City Library DIF 184,000 184,000 - 0.0% Total $ 1,903,700 $ 2,001,100 $ 97,400 5.1%  General Services – Facility Maintenance (1810) includes $91,300 of maintenance budget for the Goleta Library, when included with the $434,600, the total General Fund support for Goleta Library is estimated at $525,900. A $160,000 or 40% increase when compared to
FY 21/22 budget.
 IV Book Van services is supported by $200k state grant and expected to last December 2022. Recommended then to be supported by approximately $84,800 of County Per Capita fund balance to support through end of fiscal year.  Permanent source of funding for this program in Isla Vista has not yet been identified and will require ongoing revenue sources to continue services in Isla Vista
211
General Fund Expenditures
24 Estimated Goleta Library Reserves
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Fund Balance Categories
FY 21/22 Est.

Ending Fund
Balance
FY 22/23 Est.

Ending Fund
Balance
Library Strategic Plan Implementation 200,000$ 200,000$ Library Reserves 629,462 491,574
Total Fund Balance 829,462$ 691,574$
212
General Fund Expenditures
25 Finance Expenditure Summary
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Finance FY 22/23
Original
FY 22/23
Proposed
$
Change
%
Change
Administration 1,338,700 1,778,900 440,200 32.9% Total $ 1,338,700 $ 1,778,900 $ 440,200 32.9% 213
General Fund Expenditures
26 Planning and Environmental Review Expenditure Summary May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Planning & Environmental Review FY 22/23
Original
FY 22/23
Proposed
$
Change
%
Change
Current Planning 1,862,300 1,990,400 128,100 6.9% Building & Safety 506,100 447,400 (58,700) -11.6% Advanced Planning 722,700 760,400 37,700 5.2% Planning Commission 41,300 59,400 18,100 43.8% Sustainability Program 330,800 345,000 14,200 4.3% Housing 155,500 255,400 99,900 64.2% Administration 365,400 434,700 69,300 19.0% Total $ 3,984,100 $ 4,292,700 $ 308,600 7.7% 214
General Fund Expenditures
27 Public Works Expenditure Summary
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Public Works FY 22/23
Original
FY 22/23
Proposed
$
Change
%
Change
Administration 695,300 783,500 88,200 12.7% Engineering Services 1,500,800 1,072,900 (427,900) -28.5% Facility Maintenance 454,300 - (454,300) -100.0% Parks & Open Space Maintenance 1,795,700 2,067,400 271,700 15.1% Capital Improvement Program 1,181,500 1,629,400 447,900 37.9% Street Lighting 32,000 33,600 1,600 5.0% Traffic Operations & Maintenance - 562,600 562,600 0.0% Street Improvements 2,025,200 1,931,700 (93,500) -4.6% Solid Waste - - - 0.0% Total $ 7,684,800 $ 8,081,100 $ 396,300 5.2% Street Lighting, Traffic Operations & Maintenance, Street Improvements and Solid Waste are also supported by Special Revenue Funds and not reflected in this table. Additional details on Special Revenue Funds are provided in the staff report and attachments. 215
General Fund Expenditures
28 Public Works Pavement Rehabilitation Expenditure Summary To reach citywide PCI average of 67, ongoing annual funding of $5.8 million needed, $3.3 million gap, see chart on next slide
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Pavement Rehabilitation FY 22/23
Original
FY 22/23
Proposed
$
Change % Change
101 - General Fund 730,000 730,000 - 0.0% 201 - Gas Tax 745,600 745,600 - 0.0% 203 - SB 1 - RMRA 619,000 619,000 - 0.0% 205 - Measure A 300,000 300,000 - 0.0% 306 - LSTP - State Grant 119,117 119,117 - 0.0% Total Pavement $ 2,513,717 $ 2,513,717 $ - 0.0% 216
General Fund Expenditures
29 Public Works Pavement Rehabilitation Program
20/21 21/22 22/23 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 Increase to PCI Goals - ($5.8M) 62 67 67 67 67 67 67 67 67 67 67 Maintain 63 - ($4.7M) 62 63 63 63 63 63 63 63 63 63 63
Current Budget - ($2.5M) 62 62 61 60 58 57 56 54 53 51 50 Zero budget 62 61 58 56 54 51 48 46 43 40 37
30 35
40 45
50 55
60 65
70 PCI Range
Pavement Condition Index - 10 Year Projection
Scenario
Annual
Costs
Current
Funding
Ongoing
Gap
Increase to PCI Goals - ($5.8M)
Arterials - 70
Collectors - 67
Residential - 65

5.80M 2.50M 3.30M
Maintain 63 - ($4.7M) 4.70M 2.50M 2.20M
Current Budget - ($2.5M) 2.50M 2.50M 0
Short-Term Funding Solution
 One-time use of available fund balance in year 1
(General Fund, special revenue funds)
Long-Term Funding Solution
 New ongoing revenue stream (e.g., new tax
measure, cannabis tax rate adjustment
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Staff has set aside $2.2 million in unassigned fund balance for FY 22/23 (for the FY 21/22 Pavement Rehab Project)
217
General Fund Expenditures
30 Neighborhood Services Expenditure Summary
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Neighborhood Services FY 22/23
Original
FY 22/23
Proposed
$
Change
%
Change
Neighborhood Services 1,551,600 1,148,100 (403,500) -26.0% Homelessness - 193,900 193,900 0.0% Economic Development 443,000 - (443,000) -100.0% Parks & Recreation 589,500 819,900 230,400 39.1% Goleta Community Center - 239,120 239,120 0.0% Total $ 2,584,100 $ 2,401,020 $ (183,080) -7.1% 218
General Fund Expenditures
31 Public Safety Expenditure Summary – Sheriff Contract Cost Summary May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review

7.7M

8.4M 7.8M 7.6M 7.5M

8.6M

9.7M

2.5%

10.1%
-7.2%
-2.9% -1.2%

14.8%

12.6%
-10.0%
-5.0%

0.0%

5.0%

10.0%

15.0%

20.0%

25.0%

30.0%
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
16/17 17/18 18/19 19/20 20/21 21/22
Est. Actual
22/23
Budget
Change from Prior Year
Total Costs
Millions
Sheriff Contract Costs
Base Cost True-up Change from Prior Year
219
General Fund Expenditures
32 Non-Departmental Expenditure Summary
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review Non-Departmental FY 22/23
Original
FY 22/23
Proposed
$
Change
%
Change
Debt Service 853,000 853,000 - 0.0% Non-Departmental 133,300 33,300 (100,000) -75.0% Total $ 986,300 $ 886,300 $ (100,000) -10.1% 220
General Fund Expenditures
33 CIP (General Fund) Expenditure Summary
CIP to be discussed at CIP Budget
Workshop on June 8,
2022
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review General Fund - Capital Improvement
Program
FY 22/23
Original
FY 22/23
Proposed
$
Change
%
Change
9053-Cathedral Oaks Crib Wall Interim
Repair Project - 2,216,010 2,216,010 0.0% 9115-Public Works Corporation Yard - 500,000 500,000 0.0% 9117-San Jose Creek Channel Fish-
Passage Modification Project - 650,000 650,000 0.0% 9119-Ellwood Beach Drive Drainage
(Proposed FY 22/23) - 53,000 53,000 0.0% 9120-Evergreen Park Drainage Repair
(Proposed FY 22/23) - 52,300 52,300 0.0% 9122-City-Wide Open Space Management &
Maintenance - Inventory of ESHA(Proposed
FY 22/23) - 100,000 100,000 0.0% 9123-Lake Los Carneros Master Plan
(Proposed FY 22/23) - 250,000 250,000 0.0% 9124-Fairview & Stow Canyon Traffic Signal
(Proposed FY 22/23) - 200,000 200,000 0.0% 9125-Rectangular Rapid Flashing Beacons
(RRFBs) Calle Real @ Jenna (Proposed FY - 100,000 100,000 0.0% Total $ - $ 4,121,310 $ 4,121,310 0.0% 221
General Fund
FY 22/23
Proposed
FY 23/24
Projected
FY 24/25
Projected
FY 25/26
Projected
FY 26/27
Projected
Beginning Fund Balance $ 25,694,342 $ 20,293,687 $ 19,452,681 $ 19,458,737 $ 20,526,932 Operating Revenues 35,579,300 36,458,310 37,437,720 38,463,030 39,537,530 Operating Expenditures 34,127,025 35,225,616 36,305,664 37,394,834 38,516,679 Net Operating Revenues 1,452,275 1,232,694 1,132,056 1,068,196 1,020,851 One-Time Revenues or
Use of Fund Balance 6,852,930 2,073,700 1,126,000 - - One-Time Expenditures 6,852,930 2,073,700 1,126,000 - - Total Expenditures 40,979,955 37,299,316 37,431,664 37,394,834 38,516,679 Net Change to Fund
Balance $ (5,400,655) $ (841,006) $ 6,056 $ 1,068,196 $ 1,020,851 Ending Fund Balance $ 20,293,687 $ 19,452,681 $ 19,458,737 $ 20,526,932 $ 21,547,783 General Fund
FY 22/23
Proposed
FY 23/24
Projected
FY 24/25
Projected
FY 25/26
Projected
FY 26/27
Projected
Fund Balance Categories
Prepaids and Deposits 25,674 25,674 25,674 25,674 25,674 Public Facilities 830,108 830,108 830,108 830,108 830,108 Capital Equipment 658,579 658,579 658,579 658,579 658,579 Compensated Leave 404,111 404,111 404,111 404,111 404,111 Risk Management 200,000 200,000 200,000 200,000 200,000 Litigation Defense 300,000 300,000 300,000 300,000 300,000 Contingency 11,261,918 11,579,280 11,926,658 12,284,458 12,652,992 City Hall Solar Removal 94,500 94,500 94,500 94,500 94,500 Street Maintenance $2,200,000
Sustainability - - - - -

OPEB UAL - - - - - CalPERS Pension UAL - - - - - CIP Project Carryovers/Encumbrances - - - - - Encumbrances (Operating) - - - - - FMV Adjustment 78,720 78,720 78,720 78,720 78,720 Unassigned Fund Balance $4,240,076 5,281,709 4,940,386 5,650,782 6,303,100 Ending Fund Balance 20,293,687$ 19,452,681$ 19,458,737$ 20,526,932$ 21,547,783$ General Fund – Fund Balance
34 Staff recommends $3 million be held
for use throughout fiscal year and $3.4
million made available for one-time
use for other unfunded priorities or
one-time projects
Does not include the deferred maintenance or
ongoing funding needed for other priorities and
projects, otherwise positive in near term.

Projected one-time expenditures.

DOF/RDA Settlement ending June 30, 2025
Remains at 33% of operating budget.

May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review 222
General Fund – Five Year Forecast
35 Five Year Forecast – Summary of General Fund Revenues May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review General Fund
FY 22/23
Proposed
FY 23/24
Projected
FY 24/25
Projected
FY 25/26
Projected
FY 26/27
Projected
Property Tax 8,278,600$ 8,535,230$ 8,808,350$ 9,090,210$ 9,362,910$ Sales Tax 8,316,500$ 8,574,310$ 8,831,530$ 9,114,130$ 9,442,230$ Transient Occupancy Tax 13,100,000$ 13,427,500$ 13,830,320$ 14,245,220$ 14,672,570$ Cannabis Business Tax 2,100,000$ 2,121,000$ 2,142,210$ 2,163,630$ 2,185,260$ Franchise Fees 1,348,900$ 1,354,160$ 1,359,420$ 1,364,780$ 1,370,140$ Licenses & Service Charges 1,593,500$ 1,594,620$ 1,610,530$ 1,626,550$ 1,642,750$ Fines & Penalties 143,000$ 143,000$ 144,430$ 145,860$ 147,290$ Interest and Rent Income 270,000$ 276,030$ 276,210$ 276,390$ 276,570$ Reimbursements 306,000$ 309,660$ 311,920$ 313,460$ 315,010$ Other Rev enues 79,000$ 79,000$ 79,000$ 79,000$ 79,000$ Transfers In from Other Funds 43,800$ 43,800$ 43,800$ 43,800$ 43,800$ Total Ongoing Revenues 35,579,300$ 36,458,310$ 37,437,720$ 38,463,030$ 39,537,530$ YoY $ Change (267,200)$ 879,010$ 979,410$ 1,025,310$ 1,074,500$ YoY % Change -0.7% 2.5% 2.7% 2.7% 2.8%
223
General Fund – Five Year Forecast
36 Five Year Forecast – Summary of General Fund Expenditures May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review General Fund -
Expenditures
FY 22/23
Proposed
FY 23/24
Projected
FY 24/25
Projected
FY 25/26
Projected
FY 26/27
Projected
Salaries and Benefits 14,745,200$ 15,187,556$ 15,643,183$ 16,112,478$ 16,595,853$ Operating and Maintenance 19,381,825$ 20,038,060$ 20,662,482$ 21,282,356$ 21,920,827$ Capital -$ -$ -$ -$ -$ Transfers -$ -$ -$ -$ -$ Total Operating
Expenditures 34,127,025$ 35,225,616$ 36,305,664$ 37,394,834$ 38,516,679$ Total One-Time Expenditures
(Includes Capital) 6,852,930$ 2,073,700$ 1,126,000$ -$ -$ Total Expenditures 40,979,955$ 37,299,316$ 37,431,664$ 37,394,834$ 38,516,679$ YoY $ Change (8,817,791)$ 1,098,591$ 1,080,048$ 1,089,170$ 1,121,845$ YoY % Change -20.5% 3.2% 3.1% 3.0% 3.0%
224
Unfunded Priorities
37 Long-Range Financial Forecast Recap:
 Ongoing unfunded liabilities (pensions and retiree health care)  CalPERS UAL: $3.5 million OPEB UAL: $2.4 million
 Funding strategy for Section 115 Trust to be discussed at future meeting  Ongoing deferred maintenance
 Ongoing annual deferred maintenance $9.0 million (includes additional pavement budget of $3.3 million to maintain average PCI of 67.  Implementation of master plan documents
 Examples: Bicycle and Pedestrian Master Plan, the Creek and Watershed Plan, Strategic Energy and Climate Action Plan, and future Economic Development Strategic Plan
 Unfunded CIP projects - Funding plan for priority projects (To be discussed at CIP workshop)  Updated amount estimated at $99.5 million and to be determined amount (potential grants) at $5.2 million, totaling $104.7 million May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review 225
Pending Items
38 Expenditure adjustments:
 City Council salary projections with 16.9%
 Possible additional recommendation of General Fund for unfunded priority CIP  City Attorney’s Office adjustment to reflect $75k ongoing special legal fees  Personnel cost adjustments for one reclassification in special revenue fund and four additional vehicles for PW new positions of $222k and workstation/equipment costs of $15k  Recommendation of setting aside additional funds for OPEB UAL and Pension UAL, with priority on OPEB UAL  Further review of Special Revenue Funds (Gas Tax, SB 1, Library) Revenues and other adjustments:
 Property Tax and Franchise Fees – further analysis, and possible increase  American Rescue Plan Act of 2021 Funding - $5,933,990 allocations  Reserve adjustments at year-end and fair market value adjustments (fair value accounting on investments– GASB 72) May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review 226
Other Information
39 American Rescue Plan Act of 2021 (ARPA) – State and Local Fiscal Recovery Funds May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review ARPA Category FY 21/22 FY 22/23 FY 23/24 Total
Revenue Loss $ 5,933,990 $ 5,933,990
Priority Capital Improvement Projects $ 4,933,990 $ 4,933,990 Other Organization/Non-Profit Grant Support $ 150,000 $ 150,000 $ 300,000 Support to Other Government Agencies for Regional
Projects $ 700,000 $ 700,000
Total $ 5,783,990 $ 150,000 $ 5,933,990
ARPA Funding Summary and Spending Plan
Recommended Uses after Revenue Loss Claim
227
Key Dates
June 2022
• Budget
Adoption
July 2022
• 1 st Key Sales
Tax Update
August 2023
• CalPERS
Report
October 2022
• 2 nd Key Sales
Tax Update
Key milestone dates for updating financial projections:

Monthly: Transient Occupancy Tax (TOT)
40May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review 228
Looking Ahead
41 Date Description
May 31 Operating Budget Workshop
June 8 CIP Budget Workshop
June 21 FY 22/23 Budget Adoption
September 20 FY 21/22 Fourth Quarter Financial Review
May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review 229
Questions?
42May 31, 2022, Fiscal Year 2022/23 Mid-Cycle Budget Review 230