Goleta City Council
December 20, 2022

Agenda Item D.6

CONSENT CALENDAR
Meeting Date: December 20, 2022

TO: Mayor and Councilmembers

FROM: Luke Rioux, Finance Director

CONTACT: Tony Gonzalez, Accounting Manager

SUBJECT: Fiscal Year 2022/23 First Quarter Financial Review

RECOMMENDATION:

Adopt Resolution No. 22-__ entitled, “A Resolution of the City Council of the City of Goleta, California, Amending the City of Goleta Operating and CIP Budget for Fiscal Year 2022/23, Amending the City of Goleta Schedule of Authorized Positions for Fiscal Year 2022/23 and Amending the City of Goleta Salary Schedule for Fiscal Year 2022/23.”

BACKGROUND:

This report provides a financia l update on the City’s prelimina ry actual revenue and expenditure activity through the first quarter of the Fiscal Year (FY) 2022/23 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 and amended on June 21, 2022 (Mid-Cycle Budget). The information in this report is prelimina ry and provides a review of the revenue and expenditure activity from July 1 through Septem ber 30, 2022, and other relevant financial information. Additionally, this report recommends various adjustments to the adopted budget.

In analyzing the attached repor t, the following information sho uld be taken into consideration:

1. Revenues and expenditures are recorded during the period rec eived or paid. It is only at the end of the fiscal year that accrual entries are mad e to associate the revenues and expenditures to the corresponding period.

2. The receipt of revenues varies according to the source of fu nding, so the September totals may not represent three months of revenues in many categories. For example, “Traditional” Property Tax payment s are normally received as fo llows: 55% in December, 41% in April, and 4% in June.

3. Expenditures for salaries and some operating costs may be di sbursed evenly on a month-to-month basis; however, t here are some expenditure line items whereby funds are released or encumbered at the start of the new fiscal year. In addition, expenditures for Liability Insurance, Workers Compensation and Debt Service are made on a quarterly, semi-annual or annual basis.

1 Meeting Date: December 20, 2022

DISCUSSION:

General Fund Budget Summary:

Table 1 summarizes the General Fund’s prior year activity, adopted budget, current budget and recommended amendments.

Table 1 - General Fund Budget Summary

The FY 2022/23 Adopted Budget was approved on June 21, 2022, with total expenditures at $44.08 million. The budget included adjusting revenues to capture higher sales tax and transient occupancy tax (TOT) receipts, though maintaining cons ervative estimates. The budget also included increasing ex penditures related to staff levels to address ongoing workload capacity to help meet s ervice levels and address criti cal needs, including incorporating the new General Services Department and one-time funding for critical capital projects.

The FY 2022/23 Current Budget total expenditures is now at $52.8 million, which includes carryover budget of $6.4 million (supported by the fund balance of the General Fund) and new appropriations authorized by City Council. Since July 1, 20 22, the City Council has approved various new expenditur e budget appropriations totaling approximately $2.3 million. Of the $2.3 million, $2.2 million was programmed for t he Pavement Rehabilitation Project. Other new appropriation s include additional funding needed for Sustainability Program outreach, landscape maintenance and Ellwood Beach Drive Draining Repair.

Attachment 1 provides the General Fund Statement of Revenues & Expenditures.

General Fund - Carryover Budget Summary:

The FY 2021/22 carryover budget has now been finalized and has increased the current budget by $6.4 million. Carryovers are the result of encumbered funds not paid until after the end of the fiscal year and required to be reported in the new fiscal year or are one-time programmed budget for active city operating projects and CIP pr ojects that were not completed in the previous year. The carryover amounts are summa rized in Table 2 below by Department.

Category
2021/22
Actuals
2022/23
Adopted
Budget
2023/23
Current
Budget
Recommended
Amendments
2022/23
Amended
Budget
Revenues and Other Sources 37,623,480$ 36,041,100$ 36,041,100$ 309,491$ 36,350,591$ Operating Expenditures 30,895,556$ 36,815,225$ 42,445,897$ 368,808$ 42,814,705$ Capital Expenditures 251,642$ 7,260,078$ 10,334,314$ -$ 10,334,314$ Total Expenditures 31,147,198$ 44,075,303$ 52,780,211$ 368,808$ 53,149,019$ Net Change to Fund Balance 6,476,282$ (8,034,203)$ (16,739,111)$ (59,317)$ (16,798,427)$ Beginning Fund Balance 32,792,658$ 39,268,940$ 39,268,940$ 39,268,940$ Ending Fund Balance 39,268,940$ 31,234,737$ 22,529,829$ (59,317)$ 22,470,513$ 2 Meeting Date: December 20, 2022

Table 2 – General Fund FY 2021/22 Carryover Budget Summary

Department
FY 21/22
Carryover
Budget
Description of One-time Project Budget, CIP
Budget, and Expenditures carried into FY 22/23
General
Government
$184,723 Public Outreach Services, Project Labor
Agreements, Sheriff Contract Analysis, legislative
advocac
y
General Services $319,672 Maint enance for Historic Railroad Depot and City Hall alarm and monitoring, Vehicle Replacements
(2), Aerial Bucket Truck, Backhoe
Finance $3,880 Single Audit for 20/21
Planning and
Environmental
Review
$246,657 Local Coastal Progr am, Permit Tracking System, ALCUP, Oil and Gas Decommissioning, Historic
Preservation, Objective Design Standards, Civic
Spark Fellow, City Hall Solar PV, Subdivision APN
Mappin
g Services
Public Works $1,992,999 Engineering Project Management Support on CIP Projects, Construction Management Services for
CIP, Arboricultural Consulting Support,
Environmental Monitoring, Construction
Management and Inspection with Pavement,
Pavement Rehabilitation Project, Emergency
Traffic Signal Repairs, Project and Construction
Management Support, Traffic Signal Operations,
Traffic Signal and Video Equipment, Concrete
Maintenance Pro
ject
Neighborhood
Services
$662,541 Homeless Consulting and Outreach Services,
Visitor Profile Analysis and Economic
Development Strategic Plan, Banners for
Elections, Goleta Community Center Strategic
Plan
Capital
Improvement
$3,034,236 San Jose Creek Capacity Improvements, Ellwood Mesa, Old Town Sidewalk Improvement,
Cathedral Oaks Crib Wall Interim Repair, LED
Street Lighting Project, Hollister Avenue
Crosswalk Enhancement-Chapel Street, Goleta
Community Center Seismic Upgrade, RFFB
Improvements at School Crosswalks, Public
Works Corp Yard Repairs, San Jose Creek
Channel Fish Passage Modification, and IT
Strate
gic Plan Implementation
Grand Total $6,444,708

3 Meeting Date: December 20, 2022

General Fund – Recommended Amendments Summary:

Staff is recommending various budget adjustments this quarter w hich include an increase of $309,491 to revenues, an incr ease of $368,808 to expenditure s and reprogramming of budget from other departments, which are described in the Gener al Fund Expenditure Analysis section below.

Staff is also recommending various personnel updates. Personnel updates include updating the Schedule of Authoriz ed Positions, to reflect staff ’s recommendation of reclassifying a part-time Management Assistant to full-time, correcting a reallocation of two positions within Public Works to match what was adopted in the budget, and title correction to the Homeless Services Coordinator. Staff is also needing to adopt an updated salary schedule that reflects City Counc il action taken on December 7, 2021, which included an across the board 3% salary incr ease (except for City Manager and City Council) effective January 14, 2023. Additional updates to the salary schedule include listing Mayor and City Council salary as part of the overall adopted citywide salary schedule. The Mayor and City Council’s salary is subject to annual adjustment effective the first pay period in December, per the passage of MeasureW2018 passed by voters in November 20 18 and will reflect a

15.21% increase. The Mayor salary is set at 90% and City Council is set at 75% of the most recent nonfamily household median income of the City of Goleta residents as published annually by the United States C ensus Bureau. No additional appr opriation is needed as budget was adopted to account for the updates. The updated sala ry schedule is provided as Exhibit C to Attachment 5.

General Fund Revenue Analysis:

The tables presented in this se ction include budget-to-actual comparisons between the current fiscal year and compare the previous fiscal year quarter-to-date actuals.

Property tax, sales tax and transient occupancy tax are the City’s major tax revenues. They account for over 80% of total General Fund revenues. Table 3 su mmarizes first quarter budget-to-actual activity, which is followed by a brief discuss ion of the key revenue variances and where the City is trending.

4 Meeting Date: December 20, 2022

Table 3 – General Fund FY 2022/23 Revenues through Q1 (September 30)

Property Tax

Property tax is the second largest revenue source for the City as it accounts for 23.5% of total General Fund revenues and 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 i n 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. The City shares half (50%) of its property tax allocation with the County of Santa Barbara, per the Revenu e Neutrality Agreement (RNA). The amount shared with the County is estimated to be app roximately $4.0 million for FY 22/23.

Total property tax revenues anticipated for the fiscal year are estimated at $8.5 million.

When compared to prior year quarte r actuals, a decrease of 43.9 % is experienced in this category due to lower Documentary Transfer Tax revenues receive d through the quarter.

During budget adoption staff di scussed that the City had experi enced historic highs in transfer tax over the last two fiscal years, due to the low mor tgage rate environment and high demand and low supply of inv entory. As inventory continues t o r e m a i n l o w a n d mortgage rates continue to rise, staff anticipates a slowdown in property transfers throughout FY 22/23. However, it should be noted that subsequent to the quarter end, the Ritz Carlton – Bacara property had finalized its sale in early November 2022. Staff is still confirming final information, t hough approximately $291,427 of one-time documentary transfer tax is anticipated to be received in December 2022 or January 2023. Due to timing, the City will not experience the increase in assessed valuation until FY 23/24 which reflects transactions from January 1, 2022, through December 31, 2022. Staff will have updated information on revenues in the second quarter (mid-year) financial review.

Staff will continue to monitor changes to assessed valuations and consult with its property tax consultants to determine if any future adjustment at mid-year is warranted.

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget Qtr YTD Actuals
%
Realized
Qtr YTD
% Chg
Property Taxes 8,655,521 43,899 8,478,600 24,618 0.3% -43.9% Sales Taxes 8,572,807 1,021,515 8,316,500 813,821 9.8% -20.3% Transient Occupancy Tax 14,341,129 1,818,309 13,100,000 2,711,781 20.7% 49.1% Cannabis Tax 1,738,534 - 2,100,000 - 0.0% - Franchise Fee Tax 1,513,730 181,505 1,408,900 190,530 13.5% 5.0% License & Service Charges 1,929,169 487,730 1,687,300 438,600 26.0% -10.1% Fines & Penalties 168,275 15,915 141,000 16,281 11.5% 2.3% Interest & Rent Income (105,801) 6,968 334,000 500,182 149.8% 7078.2% Reimbursements 386,437 62,696 326,000 57,021 17.5% -9.1% Other Revenues 398,976 25,018 105,000 38,340 36.5% 53.3% Other Sources 24,704 8,306 43,800 8,569 19.6% 3.2% Total Revenues 37,623,480$ 3,671,860 $ 36,041,100 $ 4,799,743 $ 13.3% 30.7% Revenues
FY 2022/23FY 2021/22
5 Meeting Date: December 20, 2022

Sales Tax

Sales tax collections are projected to be the third largest revenue source for the City at $8.3 million and account for 23.1% of total General Fund revenues. Sales tax is considered one of the most volatile revenue sources given the dependency on co nsumer 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 $3.6 million.

The City’s sales tax base is gen erated from various main indust ry categories, including General Consumer Goods with a dom inant share at an average of 2 1%. The General Consumer Goods category is represented by a multitude of retail stores that provide various consumer goods. The businesses in this category include large d iscount department stores, electronics stores, home furnishing stores and other retail stores. The next largest industry categories are the Stat e and County Pools (primarily o nline sales) now at 19% (historically 14%). When combined together, these two industry groups account for 40% of the City’s sales tax base. It is then supplemented by Business and Industry (manufacturers and industrial), Restaurants and Hotels (dining establishments, fast food, and bars), Building and Construction at 12% to 13%, and Autos and Transpor tation at 10%. For comparison purposes the percentage share by the eight major industry groups for the City is seen in Figure 1 below:

Figure 1 - Sales Tax by Major Industry Groups

Sales tax revenues are estimated this fiscal year to reach $8.3 million. Through the end of the first quarter, sales tax receipts were tracking lower in co mparison to the prior year first quarter by -20.3% (or ~$207,694) at approximately $813,821. Thi s i s d u e t o C D T F A methodology on advancing payments. Staff will have its next key sales tax meeting in January 2022 to discuss the July – September activity and will report it in the second quarter (mid-year) financial review. Giv en the level of uncertainty and volatility, staff is not recommending an adjustment to its current sales tax estimates a nd will revisit at mid-year when more information is known.

Autos and
Transportation
10% Building and
Construction
12%
Business and Industry
13%
Food and Drugs
6%Fuel and Service
Stations
7%
General Consumer
Goods
21%
Restaurants and Hotels
12%
State and County Pools
19%
6 Meeting Date: December 20, 2022

Transient Occupancy Tax (TOT)

The City’s TOT is projected to be the largest General Fund revenue source at 36.3% this fiscal year with a current budget e stimate of $13.1 million. TO T has historically been the largest revenue source since FY 2012/13. TOT is the most volati le and was the most impacted by the pandemic due to a decrease in overnight stays and is expected to recover over the course of the fiscal year. During budget adoption, sta f f a s s u m p t i o n s i n c l u d e a gradual rise to continue in ADR rates. Projections assume that nine hotels (not including the Super 8) remain operating in the future fiscal years, and no major changes occur in the overall demand of rooms in Gole ta. With Super 8 transitioning t o permanent housing, the supply of hotel rooms has been reduced by 65, for a total estimated supply of 1,306. It is anticipated that demand will shift to other hotels.

It is still unknown how demand for leisure and business travel will be impacted, specifically with the drive market, with higher gas prices or increased lodging rates through end of FY 22/23. Additionally, other unkno wn factors that add uncertainty and volatility, include ongoing recessionary impacts and the effects that fiscal and mo netary policy intervention may have on travel behavior and hot el activity. For these reaso ns, staff continues to estimate TOT revenues conservatively.

In the event of a recession, it is unlikely that it could be modeled using one of the past three downturns. If staff were to model after the Great Recession, for example, there were two consecutive periods of declines experienced in FY 08/09 and FY 09/10 of 12% and 13%, and a rebound in FY 10/11. However, during those same periods of decline, other notable events were experienced such as the Gap Fire, Tea Fire, and Jesusita Fire, which increased demand for hotel rooms. Should revenues fall short, the City has the unassigned fund balance to serve as an immediate revenue stabilizer, or the $11.5 million contingency reserve to temporarily fall back on and give staff time to assess the situation.

Based on actual receipts received by September 30, TOT revenues of $2.7 million were up

49.1% when compared to the same quarter in the prior year of $1.8 million on a cash basis.

This increase is due to timing of receipts processed by Septemb er 30. 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 $2.7 million reflected in the report rep resents July and portions of August TOT receipts.

Staff has prepared the following table for informational purpos es to show how our TOT is performing through the end of September on an accrual basis of actual receipts received.

Table 4 summarizes TOT revenues by month in comparison to the s ame months in prior years.

Table 4 – TOT Revenues for the First Three Months of FY 2022/23 (Accrual Basis)

Month
2018/19
Actuals
2019/20
Actuals
2020/21
Actuals
2021/22
Actuals
2022/23
Actuals
$ Chg from
Prior Year
% Chg from
Prior Year
July 1,325,613 $ 1,389,695 $ 669,922 $ 1,704,247$ 1,620,118 $ (84,129) $ -4.9% August 1,278,046 1,365,353 894,806 1,546,744 1,531,343 (15,401) -1.0% September 1,010,472 1,057,156 858,289 1,322,888 1,455,446 132,558 10.0% Total 3,614,131$ 3,812,204$ 2,423,016$ 4,573,880$ 4,606,907$ 33,027$ 0.7% 18/19 Baseline $ Change 198,073$ (1,191,114)$ 959,749$ 992,776$ 18/19 Baseline % Change 5.5% -33.0% 26.6% 27.5%
7 Meeting Date: December 20, 2022

On an accrual basis, TOT revenues of $4.6 million were up by $33,027 or 0.7% when compared to prior year for the same period. When compared to pre-pandemic levels of FY 18/19, TOT was up by approximat ely $992,776 or 27.5%. Occupancy rates for the July through September period were on average between 81% and 90% with the average daily rate ranging between $377 and $421. Pre-pandemic the occupancy rates were between 79% to 89% with the average daily rate between $260 to $296.

When considering the current TOT budget estimate of $13.1 milli on, TOT revenues are trending above targeted levels. Given the ongoing volatility and uncertainty, staff does not recommend a revenue adjustment at this time and will review again at mid-year.

Cannabis Business Tax

On November 6, 2018, the voters passed Measure Z2018, establishing a tax on cannabis business operations within the City of Goleta. The passing of this ballot measure subjects cannabis businesses to taxation on gross receipts of cannabis based on classifications up to a maximum of 10 percent. The current tax rates are seen in Table 5:

Table 5 – Current Cannabis Tax Rates

The City of Goleta currently has 14 active licenses and 2 other applications in the review process. When excluding businesses with multiple locations, the re are currently 11 business operators, with 10 op erators now reporting cannabis bu siness 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). Given the timing of when cannabis tax revenues are due, there are no reported receipts yet on a cash basis in this report for the quarter against the overall budg eted amount of $2.1 million. At the time of preparing this report, preliminary data is show ing the City has collected appr oximately $273,000 of cannabis business tax revenue, which would be a 50.6% decrease for the same period in the prior year. Actual amounts will be reported at mid-year. Du e to the volatility and uncertainty around this new revenue source, staff made revised estimates for FY 22/23 projecting a decrease at approx imately $2.1 million (previously was $2.6 million). Staff is continuing to evaluate Q1 and Q2’s tax payment and may recommen d a revised estimate for cannabis tax revenues during the mid-year. Based on current data, Cannabis Tax revenues on a full fiscal year basis are currently trending bet ween $1.1 million to $1.9 million.

Cannabis Business Classification Activities Taxed Tax Rate Adult Use Cannabis Retailing Gross Receipts 5%
Medicinal-Use Cannabis Retailing Gross Receipts 0%
Manufacturing Gross Receipts 2%
Cultivation Gross Receipts 4%
Distribution Gross Receipts 1%
Testing Gross Receipts 0%
Nurseries Gross Receipts 1%
Maximum Tax Limit Gross Receipts 10%
Maximum Cap for Multiple Operations Gross Receipts 10%
8 Meeting Date: December 20, 2022

Staff has had discussions with cannabis operators and other jurisdictions and cannabis tax revenue activity continues to be impacted by increased competit ion and oversupply statewide. In addition, distribut ion operators have continued t o express issues with the black market across the state and supply and demand being affected by limited access to legalized cannabis. As of December 6, 2022, the Department of Cannabis Control reports 1,085 active cannabis store front r etail licenses statewide and 328 out of the 539 (61%) cities and counties do not allow any retail cannabis business. The cost of doing business is also being affected with inflationary factors and having limited access to capital markets to assist with operations. Other issues include difficulties wi th operators collecting from other retailers across the state due to federal regulations.

Cannabis tax revenues will continue to experience ongoing volat ility as uncertainty surrounds the cannabis industry. Staff will continue to evaluat e the cannabis tax activity and potential fiscal impacts as new operators begin to collect and remit taxes. In addition, staff plans to conduct financial audits with its consultants for proper reporting later this fiscal year. Should revenues fall short of estimates of $2.1 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 Opera tors as of the date preparing this report and the pending applicants in process.

Table 6 – Cannabis Business License Application Summary

# Status Business Application Name Location Primary License Type Not es 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 Microbus iness 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 Cultiva tion (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 Approved Firefly Delivery, LLC 5775 Dawson Ave Non-Store Front R etail (Delivery)
Delivery only
15 Pending AGQ Green Nature 859 Ward Drive. Suite 103 Testing Preliminary approved with City, waiting on State license
16 Pending Hollister Distribution , Inc. 5631 Calle Real Storefront Retail Application review in process 9 Meeting Date: December 20, 2022

Other potential applicants not shown on this list include one other storefront retail location that has yet to submit a Cannabis Business License Application to Finance and an outside- city-limits delivery operator. The potential storefront retail location is 5999 Hollister. Finance staff was notified that zoning has been confirmed but has not received an official application package at the time of this report and will keep the Council ap prised at the next financial review.

In March 2022, staff completed work with its cannabis consultants, HDL, and performed an analysis on the current tax rates and types of businesses. A re port was prepared with recommendations and was discussed with the Finance Committee in October 2021 and at a City Council workshop in March 2022. City Council provided di rection 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 lost to retailers in nearby jur isdiction during these hours. Th ese changes will require a resolution and ordinance update that is planned to be brought back in February, pending staff workload and vacancies.

Franchise Fees

The City collects franchise fees from four main service provide r sources (Cable, Electric, Gas, Solid Waste). Each provider of these services has a differ ent payment schedule.

Electric and Gas providers make annual payments in April. The Ca b l e p ro v i d e r i s o n a quarterly payment plan, while Solid Waste fees are collected mo nthly, with a one-time annual base fee of $100,000 paid at the beginning of the fiscal year. Total franchise fees collected by the end of first quarter were $190,530 or 13.5% of the budget, which is on track with historical amounts.

Licenses and Service Charges

This revenue category reflects the user fees and charges as they relate to business license processing, planning and buildi ng permit fees, staff time charg es related to development activity, and library management service charges. All revenue a ccounts were revised and updated to reflect anticipated activity for FY 2022/23. Table 7 summarizes the primary revenue accounts within the Licenses and Service Charges category.

10 Meeting Date: December 20, 2022

Table 7 – Licenses and Service Charges Summary

Through the end of the first quarter, revenues were at $438,600 and are tracking as expected against the current budget of $1.7 million at 26%. In comparison to the same period in prior year, overall revenues are down by 10.1%, primarily due to Planning Deposits Earned and posting of library management service fees of $82,500. Building permit activity and plan check fees were trending higher than anticipated. At this time, staff are recommending an increase of $155,000 to building permits and $154,500 to plan check fees for an overall increase of $309,500.

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 $16,281 were at 11.5% of budget estimates of $141,000. In comparison to the same period last year, overall revenues are up by 2.3%.

Staff will continue to monitor activity levels and may recommend an adjustment at mid-year if warranted.

Interest and Rent Income

Interest and rent income account s for rental income from proper ty owned by the City as well as investment earnings generated from the City’s investment program. The budgeted revenues of $334,000 were revised at budget adoption to reflect anticipated impacts of increasing interest rates.

Through the end of the first quarter, interest and rent income of $500,182 were at 150% of the total budget. In comparison to prior year for the same quarter, revenues were up 7,078.2%. This increase is due to a fair market value (FMV) adjustment of $429,996 applied to the City’s investment program as required by the Governmental Accounting Standards Board (GASB) and reflects an FMV amount of unrealized gains and losses. When considering only actual realized interest earnings, total reven ues are at a $70,185 or at 21% of budget.

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget

QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
Legal Deposits Earned 15,982 1,414 1,000 2,992 299.2% 111.6% Planning Fees 134,161 32,109 103,000 33,423 32.4% 4.1% Planning Deposits Earned 255,513 73,034 200,000 28,738 14.4% -60.7% Building Permits 422,776 132,078 450,000 112,883 25.1% -14.5% Public Works Deposits Earned 44,588 5,939 58,000 5,534 9.5% -6.8% PW/Engineering Fees 134,593 23,551 125,000 22,543 18.0% -4.3% Solid Waste Roll Off Fees 29,120 4,498 30,000 6,539 21.8% 45.4% Business License 515,712 78,907 452,000 81,024 17.9% 2.7% Plan Check Fees 290,934 56,257 180,000 139,984 77.8% 148.8% Other Licenses & Charges 85,791 79,944 88,300 4,940 5.6% -93.8% TOTAL 1,929,169 $ 487,730 $ 1,687,300 $ 438,600 $ 26.0% -10.1% FY 2021/22 FY 2022/23
Licenses and Service
Charges
11 Meeting Date: December 20, 2022

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-tim e miscellaneous reimbursements. Staff that work directly on projects or program s 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 c ontract engineering services. Contract engineering services are paid directly from the CIP project budgets support ed by the special revenue funds, and therefore do not requi re payments from the General Fund. The revenues received through the end of the quarter totaled $57,021 and wer e at 17.5% of the total budgeted amount of $326,000. In comparison to prior year for the same quarter, revenues decreased by -9.1% or $5,676 due to higher staff time reimbursement charges reflected in the first quarter.

Other Revenues

This category accounts for all other remaining General Fund rev enue amounts such as Motor Vehicle License Late Fees (MVLF), Friends of the Library donations, one-time donations, and miscellaneous revenues. Revenues were at $38,340 by the end of the quarter or approximately 37% of the total budgeted amount of $105,000. In comparison to prior year for the same quarter, revenues increased by 53.3%. T his increase in revenue activity is primarily due to one-time revenues received from library donations and timing of when revenues were received this f iscal year. Additionally, sta ff is recommending a one- time cleanup adjustment of $8.73 related to a $5,000 Amazon gif t card donation received from the Friends of Goleta Valley Library and truing it up to actuals spent of $4,991.27.

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 primar ily utilizes this category to account for funds transferred in f or staff time spent in administering the Community Development Block Grants (CDBG) program. Other sources received through the quarter were at 19.6% or $8,569 of the total budget amount of $43,800.

General Fund Expenditure Analysis:

The General Fund expenditures budget is currently at $52.8 million. Total expenditures through the first quarter should be about 25% of the budget, as suming the timing of expenditures is consistent t hroughout the year. By the end of t he first quarter total expenditures of $6.7 million were at 12.8% of the total budgeted amount. In comparison to prior year for the same quarter, expenditures were up 39.8%. This is primarily due to timing of payments made for public saf ety, additional one-time payment s made related to the projects and other expenditures related to staffing levels. Staff have reviewed their budgets and have determined there were various unanticipated costs experienced in the first quarter along with savings in others. Staff have reviewed their budgets and operations and are 12 Meeting Date: December 20, 2022

recommending various new appropriations, budget transfers and p ersonnel 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 2022/23 Expenditures through Q1 (September 30)

All departments were within rang e of their overall allocated bu dgets as of September 30, 2022. Provided in Attachment 2 of this report is a “Budget to A ctuals” comparison of the Department’s divisions and programs. Some of the significant va riances for the department’s programs are noted bel ow along with recommended ad justments. The following recommended adjustments is described below by each department.

General Government

General Government is comprised of City Council, City Manager, City Clerk, City Attorney, Community Relations and Support Services (HR and Risk Managemen t). Staff is recommending a budget transfer of $10,507 from Neighborhood Ser vices to Community Relations for partial funding o f the City’s banner program that Community Relations oversees.

General Services

General Services is the newly c reated department that has been in process of taking on oversight of facilities management, fleet management, purchasin g, information and communications technology as the department is further develope d. At this time, staff is recommending various budget appropriations totaling $82,504. This includes $6,180 related to the City Hall shared parking easement, $30,600 relat ed to landscape services and security at 27 S. La Patera, $32,224 for facility permit and fees, which include common area maintenance (CAM) fees assessed to the City by Cabrillo Business Park for the City’s share related to the Corporatio n Yard and fees cross-connectio n testing of the City’s backflow prevention devices as required by the Goleta Water Dis trict, and $13,500 for software licenses needed with Bluebeam.

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget

QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
General Government 6,401,327 2,187,502 6,403,473 1,720,729 26.9% -21.3% General Services 454,270 0 3,607,547 818,503 22.7% -
Library 251,077 67,721 434,600 68,985 15.9% 1.9%
Finance 1,196,075 231,428 1,793,380 312,136 17.4% 34.9% Planning & Env. Review 3,382,657 603,815 4,554,457 696,431 15.3% 15.3% Public Works 7,525,224 666,082 12,291,299 919,530 7.5% 38.1% Neighborhood Services 1,761,892 373,007 2,737,141 585,114 21.4% 56.9% Public Safety 8,470,638 572,610 9,766,000 1,583,224 16.2% 176.5% Non-Departmental 1,452,398 104,799 858,000 6,992 0.8% -93.3% Capital Improvement Projects 251,642 6,623 10,334,314 19,080 0.2% 188.1% Total Expenditures 31,147,198$ 4,813,588$ 52,780,211$ 6,730,724$ 12.8% 39.8% FY 2021/22
Expenditures
FY 2022/23
13 Meeting Date: December 20, 2022

Goleta Library

Staff is recommending a one-time decrease of $8.73 related to a $5,000 Amazon gift card donation received from the Friends of Goleta Valley Library and t r u i n g i t u p t o a c t u a l expenditures of $4,991.27 on books.

Planning and Environment Review (PER)

Staff is recommending a total increase of $286,313 in the PER Department. This includes an increase of $24,628 in Curre nt Planning to support temporary Code Compliance staff, an increase of $216,685 in Building and Safety for contract ser vices and an increase of $45,000 in Advance Planning for professional services to conduc t requested actions with Airport Impact Analysis and Planning Document Review.

Neighborhood Services (NS)

Staff is recommending a budget transfer of $10,507 from NS to Community Relations. The budget was previously programmed for the City Banner Program wh ich is now being overseen by Community Relations.

Staff is also recommending the current vacant part-time Managem ent Assistant (MA) be reclassified to full-time. Changes within the Department and th e recent hiring of Homelessness Services Coordinator will impact workload of current Department's full-time Management Assistant, who provi des a variety of support to all program offerings and divisions within Neighborhood Services, with the exception of t he Library. Increasing the current part-time MA to full-time will remove any Parks and Recreation responsibilities from the current full-time MA and reallocate to this position. Those duties and responsibilities include Parks and Recreation Co mmission (packet preparation and meeting clerking), website support, contract management, invoice processing, and Special Event/Temporary Event processing. The current par t-time position provides gener al support to include, but not limited to, special projects, volunteer management, customer support, and creation of educational programs and services related to the Monarch Butterfly and Adopt-A-Park.

Annualized increased ongoing costs are estimated at approximate ly $50,000 for a total annual cost of approximately $100,000. No new appropriation is needed for the change to full-time in current fiscal year due to salary savings available with staff vacancies realized for the first half of the fiscal year. If Council approves the recommended personnel change, total FTE’s will increase from 116.755 to 117.255. In addition , staff is recommending a cleanup change to correct the title of the “Homelessness Servic es Coordinator”, which is currently stated as “Homelessne ss Outreach Coordinator” in the Schedule of Authorized Positions. This will match with the classification specificatio ns. The proposed Schedule of Authorized Positions can been in Exhibit B of Attachment 5.

Public Works

Staff is recommending a cleanup adjustment to the Schedule of Authorized positions to reflect what was adopted durin g budget adoption. This includes reallocating 2.0 FTEs (Principal Civil Engineer and Assistant Engineer) under Street Lighting (Program 5600) to Traffic Operations & Maintenance (Program 5700). No additional appropriation is needed 14 Meeting Date: December 20, 2022

to make this change, but Council authorization is needed to update the Schedule of Authorized Positions.

General Fund - Fund Balance and Reserves:

Table 9 shows a recap of Fund Balance as of June 30, 2022 and June 30, 2023, which has been revised. The revised ending fund balance reflects actual revenues and expenditures, and factors in final carryover amounts related to FY 2021/22.

Table 9 – General Fund FY 2022/23 – Estimated Fund Balance and Reserves

As shown above, the revised estimated FY 2022/23 fund balance i s projected at $22.5 million as of June 30, 2023.

After finalizing carryover amounts and factoring in recommended adjustments, the unassigned fund balance is now projected to be $9.3 million. The unassigned fund balance is comprised of funds that are not committed for any specific p urpose. 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. Staff’s current target level is to maintain the unassigned fund balance at approximately $4 million, leaving $5.3 million available for one-time use for unanticipated expenditures unfunded priorities and projects. The $4 million will continue to serve as a revenue stabilizer and support liqu idity and cash flow needs when dealing with timing issues of reimbursable grants.

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 estimated cost for FY 2022/23 of the total RNA payments is $7.3 million. The estimated total contribution since City incorporation in 2002 is approxim ately $143.9 million through the end of FY 2022/23.

Classification
FY 21/22
Ending Fund Balance Increase Decrease
FY 22/23
Est. Ending Fund
Balance
Reserve
Adjustments
FY 22/23 Revised
Est. Ending Fund
Balance
Prepaids and Deposit 26,176 26,176 - 26,176 City Hall Solar Removal 94,500 94,500 94,500 Public Facilities 830,108 830,108 830,108 Capital Equipment 791,653 791,653 - 791,653 Compensated Leave 407,606 407,606 - 407,606 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 - - - CalPERS Pension UAL - - - CIP Project - GCC FEMA Match - - - - CIP Project Funding 3,034,236 (3,034,236) - - Encumbrances 3,410,472 (3,410,472) - - FMV Adjustment 429,996 429,996 429,996 Unassigned Fund Balance 19,614,480 - (10,294,403) 9,320,077 (59,317) 9,260,761 Total 39,268,940 -$ (16,739,111)$ 22,529,829$ (59,317)$ 22,470,513$ 15 Meeting Date: December 20, 2022

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 bas is 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. A ttac hment 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 allocati on flows through the Highway Use rs 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 $178,720 or 20.0% of the $892,266 revenue budget amount. Budgeted expenditures are programmed at $1.8 million for the fiscal year and includes a carryover budget of approximately $989,029.

Through the end of the quarter $949,029 or 54.1% 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 ar e at $129,250 or 17.9% of the $722,119 revenue budget amount. Budgeted expenditures are programmed at $619,000 and will include a carryover budget of approximately $784,000 for a total budget of $1.4 million. Through the end of the quarter $165,359 or 21.1% of budget have been expended or encumbered. All budget is programmed towards the City’s pavement rehabilitation program.

Measure A Fund (Fund 205)

The Santa Barbara County Associat ion of Governments (SBCAG) rec eives a half-cent sales tax for transportation improvements in Santa Barbara Coun ty. The City of Goleta receives a portion of those funds to use exclusively for transp ortation related purposes.

Measure A revenues through the end of the quarter are at $470,1 51 or 22.1% of the $2.1 million revenue budget amount. B udgeted expenditures are progra mmed at $4.97 million and include a carryover budget o f approximately $3.1 million. T hrough the end of the quarter $1.77 million or 35.6% of budget have been expended or encumbered.

16 Meeting Date: December 20, 2022

Recommended Budget Amendments – Special Revenue Funds:

Staff is recommending various expenditure budget adjustments for other various Special Revenue Funds. Additional details and corresponding revenue adjustment (if applicable) is found in Attachment 5 – Exhibit A.

FINANCE COMMITTEE REVIEW:

The Finance Committee met to review the Fiscal Year 2022/23 Fir st Quarter Financial Review Report on December 15, 2022.

FISCAL IMPACTS:

General Fund

Revenues are recommended for an increase of $309,491 and expenditures for an increase of $368,808. The recommended budget adjustment results in a net decrease of ($59,317) to the total fund balance of the General Fund. After adjustment s, the total ending fund balance is projected at $22.5 million, which includes an unassi gned fund balance of $9.3 million. Additional details of the accounts affected by the recommended General Fund budget adjustments can be found in Exhibit A that is part of At tachment 5 – Resolution Amending the City’s Operating and CIP Budget for Fiscal Year 2022/23.

The proposed reclassification of the part-time to full-time Man agement Assistant in Neighborhood Services is estimated at annualized cost at approximately $50,000. No new appropriation is needed for this reclassification in current fiscal year due to vacancy salary savings available. Other personnel updates will have no increas e to overall operating budget but will be cleaning up Cit y Council approved schedules to match was adopted in the budget. If Council approves the recommended personnel changes, total FTE’s will increase by 0.5 FTE from 116.775 to 117.255. The proposed Sched ule 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 additio nal 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.

City’s Cash Flow and Position:

The City’s Finance Department monitors its cash flow and positi on 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 be en on average approximately $70 million.

17 Meeting Date: December 20, 2022

ALTERNATIVES:

Council may elect not to adopt the attached resolution, thereby leaving the budget as previously approved; however, certain budget recommendations ar e necessary to meet obligations and financial reporting requirements.

Reviewed By: Approved By:

___________________ _________________
Kristine Schmidt Robert Nisbet
Assistant City Manager City Manager

ATTACHMENTS:

1. General Fund Statement of Revenues & Expenditures

2. General Fund Interim St atements by Department

3. Interim Revenue and Expenditure Summary by Fund

4. CIP Expenditure S ummary by Project

5. Resolution Amending the City’ s Operating and CIP Budget. Amending the City’s Schedule of Authorized Positions, and Amending the City’s Salary Schedule

6. Fiscal Year 2022/23 First Quarter Financial Review Presentation

18 ATTACHMENT 1:

General Fund Statement of Revenue and Expenditures
Budget to Actual Comparison
19 Attachment 1
Property Taxes 8,478,600 - 8,478,600 24,618 0% - 8,478,600 Sales Taxes 8,316,500 - 8,316,500 813,821 10% - 8,316,500 Transient Occupancy Tax 13,100,000 - 13,100,000 2,711,781 21% - 13,100,000 Cannabis Tax 2,100,000 - 2,100,000 - 0% - 2,100,000 Franchise Fee Tax 1,408,900 - 1,408,900 190,530 14% - 1,408,900 License & Service Charges 1,687,300 - 1,687,300 438,600 26% 309,500 1,996,800 Fines & Penalties 141,000 - 141,000 16,281 12% - 141,000 Interest & Rent Income 334,000 - 334,000 500,182 150% - 334,000 Reimbursements 326,000 - 326,000 57,021 17% - 326,000 Other Revenues 105,000 - 105,000 38,340 37% (9) 104,991 Other Sources 43,800 - 43,800 8,569 20% - 43,800 Total Revenues 36,041,100 - 36,041,100 4,799,743 13% 309,491 36,350,591 General Government 6,218,750 184,723 6,403,473 1,720,729 27% 10,507 6,413,980 General Services 3,281,675 325,872 3,607,547 818,503 23% 82,504 3,690,051 Library 434,600 - 434,600 68,985 16% (9) 434,591 Fi
nance 1,789,500 3,880 1,793,380 312,136 17% - 1,793,380 Planning & Env. Review 4,293,800 260,657 4,554,457 696,431 15% 286,313 4,840,770 Public Works 8,098,300 4,192,999 12,291,299 919,530 7% - 12,291,299 Neighborhood Services 2,074,600 662,541 2,737,141 585,114 21% (10,507) 2,726,634 Public Safety 9,766,000 - 9,766,000 1,583,224 16% - 9,766,000 Non-Departmental 858,000 - 858,000 6,992 1% - 858,000 Capital Improvement Projects 7,260,078 3,074,236 10,334,314 19,080 0% - 10,334,314 Total Expenditures 44,075,303 8,704,908 52,780,211 6,730,724 13% 368,808 53,149,019 Net Change in Fund Balance (8,034,203) (8,704,908) (16,739,110.9) (1,930,981) (59,317) (16,798,427) Beginning Fund Balance 39,268,940 39,268,940 39,268,940 39,268,940 Ending Fund Balance 31,234,737 22,529,829 37,337,959 22,470,513 General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 9/30/2022 Actuals % of Budget
For the Quarter Ended September 30, 2022
Budget to Actual Comparison
Revenues
Original Budget Prior Revisions Current Budget 9/30/2022 Actuals % of Budget Recommended
Revisions Amended BudgetExpenditures

20 ATTACHMENT 2:

General Fund Interim Statements by Department
21 City of Goleta
General Fund
Interim Statement of Revenues and Expenditures
For the Quarter Ended September 30, 2022
Attachment 2
Annual
"Current" Budget

QTR YTD
Actuals
Remaining
Balance
Percent
Received
Prior Year
QTR YTD Actuals
Taxes
Property Taxes 8,478,600 24,618 8,453,982 0.3% 43,899 Sales Taxes 8,316,500 813,821 7,502,679 9.8% 1,021,515 Transient Occupancy Tax 13,100,000 2,711,781 10,388,219 20.7% 1,818,309 Cannabis Tax 2,100,000 - 2,100,000 0.0% - Franchise Fee Tax 1,408,900 190,530 1,218,370 13.5% 181,505 Total 33,404,000 3,740,750 29,663,250 11.2% 3,065,228 Licenses & Service Charges
Legal Deposits Earned 1,000 2,992 (1,992) 299.2% 1,414 Planning Fees 103,000 33,423 69,577 32.4% 32,109 Planning Deposits Earned 200,000 28,738 171,262 14.4% 73,034 Building Permits 450,000 112,883 337,117 25.1% 132,078 Public Works Deposits Earned 58,000 5,534 52,466 9.5% 5,939 PW/Engineering Fees 125,000 22,543 102,457 18.0% 23,551 Solid Waste Roll Off Fees 30,000 6,539 23,461 21.8% 4,498 Business License 452,000 81,024 370,976 17.9% 78,907 Plan Check Fees 180,000 139,984 40,016 77.8% 56,257 Other Licenses & Charges 88,300 4,940 83,360 5.6% 79,944 Total 1,687,300 438,600 1,248,700 26.0% 487,730 Fines and Forfeitures
Fines & Penalties 141,000 16,281 124,719 11.5% 15,915 Total 141,000 16,281 124,719 11.5% 15,915 Investment Income
Interest & Rent Income 334,000 500,182 (166,182) 149.8% 6,968 Total 334,000 500,182 (166,182) 149.8% 6,968 Reimbursements
Reimbursements 326,000 57,021 268,979 17.5% 62,696 Total 326,000 57,021 268,979 17.5% 62,696 Other Revenues
Other Revenues 105,000 38,340 66,660 36.5% 25,018 Total 105,000 38,340 66,660 36.5% 25,018 Other Financing Sources
Transfers In 43,800 8,569 35,231 19.6% 8,306 Total 43,800 8,569 35,231 19.6% 8,306 TOTAL REVENUES 36,041,100 4,799,743 31,241,357 13.3% 3,671,860

22 City of Goleta
General Fund
Interim Statement of Revenues and Expenditures
For the Quarter Ended September 30, 2022
Attachment 2
Annual
"Current"
Budget

QTR YTD
Actuals Encumbrances Totals
Remaining
Balance
%YTD Expended
w/ Encumbr
General Government
City Council 497,750 203,650 516 204,166 293,584 41.0% City Manager 2,186,523 348,039 420,153 768,192 1,418,331 35.1% City Clerk 723,500 156,059 41,000 197,059 526,441 27.2% City Attorney 1,010,400 78,993 - 78,993 931,407 7.8% Community Relations 509,200 99,091 3,683 102,774 406,426 20.2% Support Services 1, 476,100 834,898 53,435 888,333 587,767 60.2% Total 6,403,473 1,720,729 518,788 2,239,517 4,163,956 35.0% General Services
General Services 651,400 141,514 - 141,514 509,886 21.7% Facilities 1, 341,547 510,721 131,866 642,587 698,960 47.9% Information Technology 856,500 158,007 236,216 394,224 462,276 46.0% Fleet Management 758,100 8,260 15,413 23,673 734,427 3.1% Total 3,607,547 818,503 383,495 1,201,998 2,405,549 33.3% Library
Library Services 434,600 68,985 229,952 298,938 135,662 68.8% Total 434,600 68,985 229,952 298,938 135,662 68.8% Finance
Adm
inistration 1,793,380 312,136 149,042 461,178 1,332,202 25.7% Total 1,793,380 312,136 149,042 461,178 1,332,202 25.7% Planning & Environmental Review
Administration 436,300 97,796 - 97,796 338,504 22.4% Current Planning 2,006,483 315,899 100,597 416,496 1,589,987 20.8% Building & Safety 447,400 37,944 403,056 441,000 6,400 98.6% Advanced Planning 965,541 141,287 306,039 447,326 518,215 46.3% Planning Commission 54,400 2,352 - 2,352 52,048 4.3% Sustainability Program 388,233 60,283 57,199 117,482 270,751 30.3% Housing Program 256,100 40,870 21,000 61,870 194,230 24.2% Total 4,554,457 696,431 887,891 1,584,322 2,970,136 34.8% Public Works
Administration 831,200 196,421 35,296 231,716 599,484 27.9% Engineering Services 1,042,447 87,975 390,092 478,067 564,380 45.9% Facility Maintenance - 82 - 82 (82) #DIV/0! Parks & Open Spaces 2,081,619 233,288 130,441 363,729 1,717,890 17.5% Capital Improvement Program 1,794,853 188,823 223,396 412,219 1,382,634 23.0% Street Lighting 33,700 7,345 - 7,345 26,355 21.8% Traffic Ops & Maintenance 563,800 9,793 - 9,793 554,007 1.7% Street Maintenance 5,943,681 195,804 1,740,616 1,936,420 4,007,261 32.6% Solid Waste and Environmen - - - - - Total 12,291,299 919,530 2,519,841 3,439,371 8,851,928 28.0% Neighborhood Services
Neighborhood Services 1,200,341 192,807 365,513 558,320 642,022 46.5% Homelessness 526,600 4,688 - 4,688 521,912 0.9% Economic Development 179,643 36,594 143,049 179,643 - 100.0% Parks & Recreation 730,665 351,025 - 351,025 379,640 48.0% Parks & Recreation 99,892 - - - 99,892 0.0% Total 2,737,141 585,114 508,562 1,093,676 1,643,465 40.0% Public Safety
Public Safety 9,766,000 1,583,224 - 1,583,224 8,182,776 16.2% Total 9,766,000 1,583,224 - 1,583,224 8,182,776 16.2% Non-Departmental
Debit Service 853,000 4,470 - 4,470 848,530 0.5% Non-Departmental 5,000 2,522 - 2,522 2,478 50.4% Total 858,000 6,992 - 6,992 851,008 0.8% Capital Improvement Projects
Capital Improvement Projects 10,334,314 19,080 1,237,734 1,256,814 9,077,500 12.2% Total 10,334,314 19,080 1,237,734 1,256,814 9,077,500 12.2% TOTAL EXPENDITURES 52,780,211 6,730,724 6,435,304 13,166,028 39,614,183 24.9%

NET REVENUES OVER
EXPENDITURES (16,739,111) (1,930,981)
BEGINNING FUND BALANCE 39,268,940 39,268,940
ENDING FUND BALANCE 22,529,829 37,337,959

23 ATTACHMENT 3:

Interim Revenue and Expenditure Summary By Fund
24 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 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 36,041,100 36,041,100 309,491 36,350,591 4,799,743 - 4,799,743 13.3% Expenditures 44,075,303 52,780,211 368,808 53,149,019 6,730,724 6,435,304 13,166,028 24.9% Addition to/(use of) reserves (8,034,203) (16,739,111) (59,317) (16,798,427) (1,930,981) (6,435,304) (8,366,286) Beginning Fund Balance 39,268,940 39,268,940 39,268,940 39,268,940 Ending Fund Balance 31,234,737 22,529,829 22,470,513 37,337,959 201 Gas Tax
Revenue 892,266 892,266 - 892,266 178,720 - 178,720 20.0% Expenditures 765,600 1,754,629 - 1,754,629 4,668 944,361 949,029 54.1% Addition to/(use of) reserves 126,666 (862,363) - (862,363) 174,052 (944,361) (770,309) Beginning Fund Balance 1,779,457 1,779,457 1,779,457 1,779,457 Ending Fund Balance 1,906,123 917,094 917,094 1,953,509 202 Local Transportation
Revenue 28,100 28,100 - 28,100 6,863 - 6,863 24.4% Expenditures - 55,232 - 55,232 - - - 0.0% Addition to/(use of) reserves 28,100 (27,132) - (27,132) 6,863 - 6,863 Beginning Fund Balance 212,617 212,617 212,617 212,617 Ending Fund Balance 240,717 185,485 185,485 219,480 203 RMRA
Revenue 722,119 722,119 - 722,119 129,250 - 129,250 17.9% Expenditures 619,000 784,359 - 784,359 4,244 161,115 165,359 21.1% Addition to/(use of) reserves 103,119 (62,240) - (62,240) 125,007 (161,115) (36,109) Beginning Fund Balance 929,250 929,250 929,250 929,250 Ending Fund Balance 1,032,369 867,010 867,010 1,054,256 205 Measure A
Revenue 2,129,200 2,129,200 - 2,129,200 470,151 - 470,151 22.1% Expenditures 1,827,000 4,970,573 92,000 5,062,573 104,704 1,666,520 1,771,224 35.6% Addition to/(use of) reserves 302,200 (2,841,373) (92,000) (2,933,373) 365,447 (1,666,520) (1,301,073) Beginning Fund Balance 4,604,290 4,604,290 4,604,290 4,604,290 Ending Fund Balance 4,906,490 1,762,917 1,670,917 4,969,737 206 Measure A-Other
Revenue - 1,827,154 1,263,000 3,090,154 - - - 0.0% Expenditures 1,263,000 2,500,893 - 2,500,893 - 331,600 331,600 13.3% Addition to/(use of) reserves (1,263,000) (673,739) 1,263,000 589,261 - (331,600) (331,600) Beginning Fund Balance (590,631) (590,631) (590,631) (590,631) Ending Fund Balance (1,853,631) (1,264,369) (1,369) (590,631) 208 County Per Capita - Goleta Library
Revenue 682,612 682,612 - 682,612 2,171 - 2,171 0.3% Expenditures 761,200 761,200 - 761,200 160,037 - 160,037 21.0% Addition to/(use of) reserves (78,588) (78,588) - (78,588) (157,866) - (157,866) Beginning Fund Balance 163,932 163,932 163,932 163,932 Ending Fund Balance 85,344 85,344 85,344 6,066 209 County Per Capita - Buellton Library
Revenue 157,255 157,255 - 157,255 1,765 - 1,765 1.1% Expenditures 135,400 135,400 - 135,400 15,290 40,476 55,766 41.2% Addition to/(use of) reserves 21,855 21,855 - 21,855 (13,525) (40,476) (54,002) Beginning Fund Balance 150,003 150,003 150,003 150,003 Ending Fund Balance 171,858 171,858 171,858 136,478 210 County Per Capita - Solvang Library
Revenue 180,468 180,468 - 180,468 1,545 - 1,545 0.9% Expenditures 161,400 161,400 - 161,400 18,041 47,165 65,206 40.4% Addition to/(use of) reserves 19,068 19,068 - 19,068 (16,496) (47,165) (63,662) Beginning Fund Balance 131,980 131,980 131,980 131,980 Ending Fund Balance 151,048 151,048 151,048 115,483 211 Solid Waste
Revenue 1,423,800 1,423,800 107,605 1,531,405 469,319 - 469,319 33.0% Expenditures 1,515,800 1,515,800 379,793 1,895,593 104,183 834,914 939,097 62.0% Addition to/(use of) reserves (92,000) (92,000) (272,188) (364,188) 365,137 (834,914) (469,777) Beginning Fund Balance 1,533,333 1,533,333 1,533,333 1,533,333 Ending Fund Balance 1,441,333 1,441,333 1,169,145 1,898,469 Page "1
25 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 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 - - - - 347 - 347 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - 347 - 347 Beginning Fund Balance 29,618 29,618 29,618 29,618 Ending Fund Balance 29,618 29,618 29,618 29,964 213 Buellton Library
Revenue 195,479 195,479 - 195,479 194,798 - 194,798 99.7% Expenditures 216,900 216,900 - 216,900 40,890 - 40,890 18.9% Addition to/(use of) reserves (21,421) (21,421) - (21,421) 153,908 - 153,908 Beginning Fund Balance 43,036 43,036 43,036 43,036 Ending Fund Balance 21,615 21,615 21,615 196,945 214 Solvang Library
Revenue 197,555 197,555 - 197,555 187,902 - 187,902 95.1% Expenditures 224,800 224,800 - 224,800 50,735 - 50,735 22.6% Addition to/(use of) reserves (27,245) (27,245) - (27,245) 137,167 - 137,167 B
eginning Fund Balance 21,817 21,817 21,817 21,817 Ending Fund Balance (5,428) (5,428) (5,428) 158,984 217 Community Center
Revenue 124,590 124,590 - 124,590 - - - 0.0% Expenditures 501,800 501,800 - 501,800 14,078 - 14,078 2.8% Addition to/(use of) reserves (377,210) (377,210) - (377,210) (14,078) - (14,078) Beginning Fund Balance - - - - Ending Fund Balance (377,210) (377,210) (377,210) (14,078) 220 GTIP
Revenue 2,016,700 2,016,700 - 2,016,700 139,070 - 139,070 6.9% Expenditures 3,291,416 18,705,331 - 18,705,331 76,262 2,490,774 2,567,036 13.7% Addition to/(use of) reserves (1,274,716) (16,688,631) - (16,688,631) 62,808 (2,490,774) (2,427,967) Beginning Fund Balance 13,579,984 13,579,984 13,579,984 13,579,984 Ending Fund Balance 12,305,268 (3,108,647) (3,108,647) 13,642,791 221 Parks DIF
Revenue 90,000 90,000 - 90,000 100,157 - 100,157 111.3% Expenditures 1,120,000 6,008,993 - 6,008,993 695 288,639 289,334 4.8% Addition to/(use of) reserves (1,030,000) (5,918,993) - (5,918,993) 99,462 (288,639) (189,177) Beginning Fund Balance 8,436,144 8,436,144 8,436,144 8,436,144 Ending Fund Balance 7,406,144 2,517,151 2,517,151 8,535,605 222 Public Facilities DIF
Revenue 17,800 17,800 - 17,800 (1,339) - (1,339) -7.5% Expenditures - 17,030 - 17,030 - - - 0.0% Addition to/(use of) reserves 17,800 770 - 770 (1,339) - (1,339) Beginning Fund Balance (1,639) (1,639) (1,639) (1,639) Ending Fund Balance 16,161 (869) (869) (2,978) 223 Library DIF
Revenue 5,000 5,000 - 5,000 2,582 - 2,582 51.6% Expenditures 184,000 184,000 - 184,000 - - - 0.0% Addition to/(use of) reserves (179,000) (179,000) - (179,000) 2,582 - 2,582 Beginning Fund Balance 220,719 220,719 220,719 220,719 Ending Fund Balance 41,719 41,719 41,719 223,301 224 S
heriff Facilities DIF
Revenue 300 300 - 300 1,632 - 1,632 544.0% Expenditures - 70,281 - 70,281 - - - 0.0% Addition to/(use of) reserves 300 (69,981) - (69,981) 1,632 - 1,632 Beginning Fund Balance 139,502 139,502 139,502 139,502 Ending Fund Balance 139,802 69,521 69,521 141,134 225 Housing in Lieu
Revenue 6,000 6,000 - 6,000 14,624 - 14,624 243.7% Expenditures 25,000 25,000 - 25,000 - - - 0.0% Addition to/(use of) reserves (19,000) (19,000) - (19,000) 14,624 - 14,624 Beginning Fund Balance 1,250,001 1,250,001 1,250,001 1,250,001 Ending Fund Balance 1,231,001 1,231,001 1,231,001 1,264,625 Page "2
26 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 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
226 Environmental Programs
Revenue 500 500 - 500 2,003 - 2,003 400.6% Expenditures 9,400 9,400 - 9,400 - - - 0.0% Addition to/(use of) reserves (8,900) (8,900) - (8,900) 2,003 - 2,003 Beginning Fund Balance 171,202 171,202 171,202 171,202 Ending Fund Balance 162,302 162,302 162,302 173,204 229 Fire DIF
Revenue 52,300 52,300 - 52,300 39,642 - 39,642 75.8% Expenditures - 4,842,367 - 4,842,367 920 643,742 644,662 13.3% Addition to/(use of) reserves 52,300 (4,790,067) - (4,790,067) 38,722 (643,742) (605,019) Beginning Fund Balance 3,387,651 3,387,651 3,387,651 3,387,651 Ending Fund Balance 3,439,951 (1,402,416) (1,402,416) 3,426,374 230 Long Range Development Plan (LRDP)
Revenue - - - - 176 - 176 0.0% Expenditures - 3,318,514 - 3,318,514 - 111,338 111,338 3.4% Addition to/(use of) reserves - (3,318,514) - (3,318,514) 176 (111,338) (111,161) B
eginning Fund Balance 160,196 160,196 160,196 160,196 Ending Fund Balance 160,196 (3,158,318) (3,158,318) 160,372 231 Developer Agreements
Revenue 1,500 1,500 - 1,500 - - - 0.0% Expenditures - 270,000 - 270,000 - - - 0.0% Addition to/(use of) reserves 1,500 (268,500) - (268,500) - - - Beginning Fund Balance 615,163 615,163 615,163 615,163 Ending Fund Balance 616,663 346,663 346,663 615,163 232 County Fire DIF
Revenue 100,000 849,514 - 849,514 - - - 0.0% Expenditures 100,000 723,951 - 723,951 23,020 150,833 173,854 24.0% Addition to/(use of) reserves - 125,563 - 125,563 (23,020) (150,833) (173,854) Beginning Fund Balance (125,563) (125,563) (125,563) (125,563) Ending Fund Balance (125,563) - - (148,583) 233 OBF-SCE
Revenue - 503,201 - 503,201 - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - 503,201 - 503,201 - - - Beginning Fund Balance (3,201) (3,201) (3,201) (3,201) Ending Fund Balance (3,201) 500,000 500,000 (3,201) 234 Storm Drain Facilities
Revenue 72,700 72,700 - 72,700 3,145 - 3,145 4.3% Expenditures 550,000 600,000 - 600,000 - 32,000 32,000 5.3% Addition to/(use of) reserves (477,300) (527,300) - (527,300) 3,145 (32,000) (28,855) Beginning Fund Balance 532,103 532,103 532,103 532,103 Ending Fund Balance 54,803 4,803 4,803 535,248 235 Bicycle & Pedestrian Facilities
Revenue 14,400 14,400 - 14,400 138 - 138 0.0% Expenditures - - - - - - - 1.0% Addition to/(use of) reserves 14,400 14,400 - 14,400 138 - 138 Beginning Fund Balance 221,676 221,676 221,676 221,676 Ending Fund Balance 236,076 236,076 236,076 221,814 236 M
isc Grants Library
Revenue - 1,500 - 1,500 - - - 0.0% Expenditures - 42,352 - 42,352 - 5,549 5,549 13.1% Addition to/(use of) reserves - (40,852) - (40,852) - (5,549) (5,549) Beginning Fund Balance 40,852 40,852 40,852 40,852 Ending Fund Balance 40,852 - - 40,852 237 Local Grants
Revenue - 61,333 - 61,333 - - - 0.0% Expenditures - 555 - 555 - - - 0.0% Addition to/(use of) reserves - 60,778 - 60,778 - - - Beginning Fund Balance (60,778) (60,778) (60,778) (60,778) Ending Fund Balance (60,778) - - (60,778) Page "3
27 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 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
238 Non-Residential Affordable Housing DIF
Revenue 84,200 84,200 - 84,200 - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves 84,200 84,200 - 84,200 - - - Beginning Fund Balance - - - - Ending Fund Balance 84,200 84,200 84,200 - 301 State Park Grant
Revenue 177,952 177,952 - 177,952 - - - 0.0% Expenditures 177,952 177,952 - 177,952 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 302 Public Safety Fund COPS
Revenue 156,700 156,700 8,571 165,271 7,418 - 7,418 4.7% Expenditures 156,700 156,700 8,571 165,271 - - - 0.0% Addition to/(use of) reserves - - - - 7,418 - 7,418 Beginning Fund Balance - - - - Ending Fund Balance - - - 7,418 304 Solid Waste Fund Recycle
Revenue 8,000 8,000 - 8,000 - - - 0.0% Expenditures 8,200 8,200 - 8,200 - - - 0.0% Addition to/(use of) reserves (200) (200) - (200) - - - Beginning Fund Balance 39,334 39,334 39,334 39,334 Ending Fund Balance 39,134 39,134 39,134 39,334 305 RSTP State Grant
Revenue - 565,315 - 565,315 - - - 0.0% Expenditures - 10,150 - 10,150 - 5,582 5,582 55.0% Addition to/(use of) reserves - 555,164 - 555,164 - (5,582) (5,582) Beginning Fund Balance (495,495) (495,495) (495,495) (495,495) Ending Fund Balance (495,495) 59,670 59,670 (495,495) 306 LSTP
Revenue 119,117 603,109 - 603,109 - - - 0.0% Expenditures 119,117 415,732 - 415,732 - 47,393 47,393 11.4% Addition to/(use of) reserves - 187,377 - 187,377 - (47,393) (47,393) Beginning Fund Balance (186,933) (186,933) (186,933) (186,933) Ending Fund Balance (186,933) 444 444 (186,933) 308 STIP
Revenue - 11,386,694 - 11,386,694 - - - 0.0% Expenditures - 11,372,000 - 11,372,000 - - - 0.0% Addition to/(use of) reserves - 14,694 - 14,694 - - - Beginning Fund Balance (4,309) (4,309) (4,309) (4,309) Ending Fund Balance (4,309) 10,385 10,385 (4,309) 310 CAL FIRE GRANT
Revenue - 1,708,872 - 1,708,872 - - - 0.0% Expenditures - 1,708,872 - 1,708,872 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 311 Misc. Grants
Revenue - - 30,000 30,000 - - - 0.0% Expenditures - 309,435 30,000 339,435 4,297 300,000 304,297 98.3% Addition to/(use of) reserves - (309,435) - (309,435) (4,297) (300,000) (304,297) Beginning Fund Balance 9,465 9,465 9,465 9,465 Ending Fund Balance 9,465 (299,970) (299,970) 5,168 317 SSARP Grant
Revenue - 53,000 - 53,000 - - - 0.0% Expenditures - 3,596 - 3,596 - 4,079 4,079 113.4% Addition to/(use of) reserves - 49,404 - 49,404 - (4,079) (4,079) Beginning Fund Balance (49,404) (49,404) (49,404) (49,404) Ending Fund Balance (49,404) - - (49,404) Page "4
28 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 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
318 Active Transportation Program - State
Revenue 650,000 3,359,000 - 3,359,000 - - - 0.0% Expenditures 650,000 3,344,245 - 3,344,245 - 16,169 16,169 0.5% Addition to/(use of) reserves - 14,755 - 14,755 - (16,169) (16,169) Beginning Fund Balance (14,755) (14,755) (14,755) (14,755) Ending Fund Balance (14,755) 0 0 (14,755) 319 Housing & Community Development State Fund
Revenue - 233,654 - 233,654 - - - 0.0% Expenditures - 180,322 - 180,322 - 128,936 128,936 71.5% Addition to/(use of) reserves - 53,331 - 53,331 - (128,936) (128,936) Beginning Fund Balance (53,331) (53,331) (53,331) (53,331) Ending Fund Balance (53,331) - - (53,331) 320 Cal OES
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 14,231 14,231 14,231 14,231 Ending Fund Balance 14,231 14,231 14,231 14,231 321 TIRCP
Revenue 9,681,877 10,739,773 - 10,739,773 - - - Expenditures 9,681,877 10,478,711 - 10,478,711 - 293,203 293,203 2.8% Addition to/(use of) reserves - 261,062 - 261,062 - (293,203) (293,203) -112.3% Beginning Fund Balance (230,458) (230,458) (230,458) (230,458) Ending Fund Balance (230,458) 30,604 30,604 (230,458) 322 MBHMP
Revenue - 3,900,000 75,000 3,975,000 - - - Expenditures 75,000 3,399,124 - 3,399,124 444 1,204,475 1,204,918 35.4% Addition to/(use of) reserves (75,000) 500,876 75,000 575,876 (444) (1,204,475) (1,204,918) -240.6% Beginning Fund Balance (592,760) (592,760) (592,760) (592,760) Ending Fund Balance (667,760) (91,884) (16,884) (593,204) 323 Cal OES PSPS Grant
Revenue - - - - - - - Expenditures - 29,770 - 29,770 - 5,861 5,861 19.7% Addition to/(use of) reserves - (29,770) - (29,770) - (5,861) (5,861) 19.7% Beginning Fund Balance 29,770 29,770 29,770 29,770 Ending Fund Balance 29,770 - - 29,770 324 California Planning Program Grant
Revenue - 114,881 - 114,881 - - - Expenditures - 7,091 - 7,091 - - - 0.0% Addition to/(use of) reserves - 107,790 - 107,790 - - - 0.0% Beginning Fund Balance (107,790) (107,790) (107,790) (107,790) Ending Fund Balance (107,790) - - (107,790) 325 Isla Vista Library Grant
Revenue - - - - - - - Expenditures - 51,870 - 51,870 17,986 2,242 20,229 39.0% Addition to/(use of) reserves - (51,870) - (51,870) (17,986) (2,242) (20,229) 39.0% Beginning Fund Balance 51,870 51,870 51,870 51,870 Ending Fund Balance 51,870 - - 33,884 401 HBP
Revenue 1,668,000 15,478,056 - 15,478,056 - - - 0.0% Expenditures 1,668,000 15,374,643 - 15,374,643 252 185,856 186,108 1.2% Addition to/(use of) reserves - 103,413 - 103,413 (252) (185,856) (186,108) Beginning Fund Balance (103,412) (103,412) (103,412) (103,412) Ending Fund Balance (103,412) 0 0 (103,664) 402 CDBG
Revenue 353,279 755,581 239,793 995,374 - - - 0.0% Expenditures 593,072 975,559 19,815 995,374 23,048 130,701 153,749 15.8% Addition to/(use of) reserves (239,793) (219,978) 219,978 - (23,048) (130,701) (153,749) Beginning Fund Balance - - - - Ending Fund Balance ( 239,793) (219,978) - (23,048) Page "5
29 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 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
409 OTS
Revenue - 3,972 - 3,972 - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - 3,972 - 3,972 - - - Beginning Fund Balance (4,537) (4,537) (4,537) (4,537) Ending Fund Balance (4,537) (565) (565) (4,537) 417 HSIP Hwy Safety Imp.

Revenue 2,739,500 3,120,100 - 3,120,100 - - - 0.0% Expenditures 2,739,500 3,120,100 - 3,120,100 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 5,636 5,636 5,636 5,636 Ending Fund Balance 5,636 5,636 5,636 5,636 419 TIGER
Revenue - - - - - - - 0.0% Expenditures - - * - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 420 FHWA - FEMA Reimb
Revenue - 87,746 - 87,746 - - - 0.0% Expenditures - 87,746 - 87,746 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 58,107 58,107 58,107 58,107 Ending Fund Balance 58,107 58,107 58,107 58,107 421 Hazard Mitigation Grant Program
Revenue - 3,858,620 - 3,858,620 - - - 0.0% Expenditures - 3,853,060 - 3,853,060 - - - 0.0% Addition to/(use of) reserves - 5,560 - 5,560 - - - Beginning Fund Balance (5,560) (5,560) (5,560) (5,560) Ending Fund Balance (5,560) 0 0 (5,560) 423 Coronavirus State & Local Fiscal Recovery Funds
Revenue 2,966,995 2,966,995 - 2,966,995 - - - 0.0% Expenditures 5,783,990 5,783,990 - 5,783,990 150,000 - 150,000 2.6% Addition to/(use of) reserves (2,816,995) (2,816,995) - (2,816,995) (150,000) - (150,000) Beginning Fund Balance - - - - Ending Fund Balance (2,816,995) (2,816,995) (2,816,995) (150,000) 501 Library Services
Revenue 560,600 560,600 - 560,600 8,317 - 8,317 1.5% Expenditures 673,500 673,500 - 673,500 149,889 48,881 198,769 29.5% Addition to/(use of) reserves (112,900) (112,900) - (112,900) (141,572) (48,881) (190,452) Beginning Fund Balance 896,723 896,723 896,723 896,723 Ending Fund Balance 783,823 783,823 783,823 755,152 502 Street Lighting
Revenue 306,000 306,000 - 306,000 2,233 - 2,233 0.7% Expenditures 305,500 333,637 - 333,637 51,998 10,137 62,135 18.6% Addition to/(use of) reserves 500 (27,637) - (27,637) (49,765) (10,137) (59,902) Beginning Fund Balance 190,727 190,727 190,727 190,727 Ending Fund Balance 191,227 163,090 163,090 140,962 503 PEG
Revenue 71,000 71,000 - 71,000 1,908 - 1,908 2.7% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves 71,000 71,000 - 71,000 1,908 - 1,908 Beginning Fund Balance 177,574 177,574 177,574 177,574 Ending Fund Balance 248,574 248,574 248,574 179,482 504 CASp Cert and Training
Revenue 100 100 - 100 346 - 346 346.2% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves 100 100 - 100 346 - 346 Beginning Fund Balance 532 532 532 532 Ending Fund Balance 632 632 632 878 Page "6
30 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 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 1,151,844 1,151,844 - 1,151,844 554,059 - 554,059 48.1% Expenditures 1,225,788 1,225,788 - 1,225,788 - - - 0.0% Addition to/(use of) reserves (73,944) (73,944) - (73,944) 554,059 - 554,059 Beginning Fund Balance (8,338,141) (8,338,141) (8,338,141) (8,338,141) Ending Fund Balance (8,412,085) (8,412,085) (8,412,085) (7,784,082) 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 - 2,000 164 - 164 8.2% Expenditures 2,000 2,000 - 2,000 - - - 0.0% Addition to/(use of) reserves - - - - 164 - 164 Beginning Fund Balance - - - - Ending Fund Balance - - - 164 702 Section 115 Trust - Pension
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 153,548 153,548 153,548 153,548 Ending Fund Balance 153,548 153,548 153,548 153,548 703 Section 115 Trust - OPEB
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 301,225 301,225 301,225 301,225 Ending Fund Balance 301,225 301,225 301,225 301,225 801 Developer Deposit
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - -

TOTAL FOR ALL FUNDS
Revenue 65,848,908 109,748,209 2,033,460 111,781,669 7,318,848 7,318,848 6.7% Expenditures 81,207,215 164,264,764 898,987 165,163,751 7,746,403 16,567,847 24,314,250 14.8% Addition to/(use of) reserves (15,358,307) (54,516,556) 1,134,473 (53,382,082) (427,555) 16,567,847 (16,995,402) Beginning Fund Balance 68,583,508 68,583,508 68,583,508 68,583,508 Ending Fund Balance 53,225,201 14,066,952 15,201,425 68,155,953 Page "7
31 ATTACHMENT 4:

Capital Improvement Program (CIP) Expenditure Summary
32 City of Goleta
Capital Improvement Program (CIP) Expenditure Summary
For the Quarter Ended September 30, 2022
Attachment 4
Project No. & Description Current Budget Activit y Encumbrances Remaining Budget 9001 Hollister Avenue Redesign $ 602,931 $ - $ - $ 602,931 9002 Ekwill Street & Fowler Extension $ 21,776,760 $ 24,227 $ 464,545 $ 21,287,988 9006 Capital Improvement Projects - Neighborhood Srvs $ 7,039,685 $ 30,389 $ 399,225 $ 6,610,072 9007 San Jose Creek Bike Path - Middle Segment $ 1,028,637 $ 8,574 $ 289,957 $ 730,106 9009 San Jose Creek Channel Repai
r $ 2,250 $ - $ 1,262 $ 988 9024 Ellwood Mesa $ 1,760 $ - $ - $ 1,760 9025 Fire Station No. 10 $ 5,836,318 $ 23,940 $ 794,575 $ 5,017,803 9027 101 Overpass $ 1,182,914 $ - $ 1,142,015 $ 40,899 9031 Old Town Sidewalk Improvement $ 589,606 $ - $ 511,438 $ 78,168 9033 Hollister Avenue Bridge Replacement (SJC Phase II
) $ 18,550,290 $ 11,192 $ 301,193 $ 18,237,906 9042 Storke Road Widening Phelps Road to City Limits $ 383,716 $ - $ - $ 383,716 9044 Hollister Widen Storke to 280 Ft W of S Glen Annie $ 940,951 $ - $ - $ 940,951 9045 Los Carneros Rd Interchange SB 101 Onramp $ 8,885 $ - $ - $ 8,885 9053 Cathedral Oaks Cribwall Interim Repai
r $ 7,303,158 $ - $ 65,526 $ 7,237,632 9056 LED Street Lighting Project $ 96,159 $ - $ 147,864 $ (51,704) 9058 Hollister Avenue Crosswalk Enhancement-Chapel St
r 92,787$ - $ 90,496$ 2,292$ 9062 Storke Road Medians $ 746,247 $ 122 $ 130,784 $ 615,340 9063 Evergreen Park Restroom $ 258,506 $ - $ - $ 258,506 9065 Reclaimed Water Service to Bella Vista Park $ 204,141 $ - $ - $ 204,141 9066 Miscellaneous Park Improvements $ 35,731 $ - $ 33,364 $ 2,366 9067 Goleta Community Center Seismic Upgrades $ 8,103,517 $ 24,486 $ 255,657 $ 7,823,374 9069 Miscellaneous Facilities Improvements $ 10 $ - $ - $ 10 9070 Fairview Ave at Calle Real/101 Sidewalk Infil
l $ 24,001 $ - $ - $ 24,001 9071 Improvements to Athletic Field @ GCC $ 31,163 $ - $ 3,245 $ 27,918 9072 La Patera Road Overcrossing/Undercrossing $ 218,644 $ - $ - $ 218,644 9073 La Patera Rd Sidewalk Infill & Class II Bike Lanes $ 129,805 $ - $ - $ 129,805 9074 Stow Grove Park Master Plan & Renovation $ 887,825 $ - $ 77,944 $ 809,881 9078 Rancho La Patera Improvements $ 648,304 $ - $ 52,926 $ 595,377 9079 Goleta Train Depot & S. La Patera Improvements $ 10,495,840 $ - $ 293,203 $ 10,202,637 9080 Electrical Utility Undergrounding $ 9 $ - $ - $ 9 9083 Signal Upgrades $ 3,215,100 $ - $ - $ 3,215,100 9084 Community Garden $ 1,587,105 $ 695 $ 62,076 $ 1,524,335 9085 Old Town Goleta Drainage Study $ 300,000 $ - $ - $ 300,000 9086 Vision Zero Plan $ 10,000 $ - $ - $ 10,000 9087 Mid-Block Crossing on Calle Real/Encina (HAWK) $ 106,555 $ - $ 74,048 $ 32,507 9088 RRFB Improvements at School Crosswalks $ 127,608 $ 6,161 $ 124,383 $ (2,936) 9089 Goleta Traffic Safety Study (GTSS) $ 49,895 $ - $ 4,079 $ 45,816 9093 San Miguel Park Improvements $ 245,000 $ - $ - $ 245,000 9094 Santa Barbara Shores Park Improvement
s $ 180,000 $ - $ - $ 180,000 9097 Fairview Corridor Study (Fowler to Calle Real) $ 140,100 $ - $ - $ 140,100 9098 Crosswalk at S. Kellogg Avenu
e $ 29,983 $ - $ - $ 29,983 9099 Crosswalk at Calle Real @ Fairview $ 779,616 $ 3,237 $ 608,000 $ 168,379 9100 Fairview Ave and Hollister Ave Roundabout $ 520,000 $ - $ - $ 520,000 9101 City Hall Purchase & Improvements $ 70,291 $ - $ - $ 70,291 9102 Storke Road Corridor Study $ 138,775 $ - $ - $ 138,775 9103 Citywide School Zone Signage & Striping Evaluation $ 19,950 $ - $ - $ 19,950 9104 Citywide Evaluation of Existing Traffic Signals $ 68,800 $ - $ - $ 68,800 9106 Phelps Ditch Flood Control Channel Trash Control $ 50,000 $ - $ - $ 50,000 9107 Old Town S Fairview Av High Flow Trash Capture D $ 350,000 $ - $ 32,000 $ 318,000 9108 Winchester II Par
k $ 59,641 $ - $ 25,493 $ 34,148 9110 Hollister Ave Class 1 Bike Path Lighting $ 659,615 $ 5,493 $ 75,342 $ 578,780 9111 Jonny D. Wallis Park Phase 2 - Splash Pa
d $ 1,771,497 $ - $ 33,590 $ 1,737,907 9112 Ellwood Mesa/Sperling Preserve Open Space Plan $ 3,324,124 $ 444 $ 1,204,475 $ 2,119,206 9113 Mathilda Park Improvements $ 511,981 $ 184 $ 12,194 $ 499,603 9114 Hollister Ave Old Town Interim Striping Projec
t $ 1,378,446 $ - $ 53,606 $ 1,324,840 9115 Public Works Corp Yard Repairs $ 600,000 $ - $ 35,000 $ 565,000 9116 Pickleball Courts $ 100,000 $ - $ - $ 100,000 9117 San Jose Creek Channel Fish Passage Modification $ 1,264,347 $ 4,010 $ 414,053 $ 846,284 9118 Ellwood Coastal Trails & Habitat Restoration $ 75,000 $ - $ - $ 75,000 9119 Ellwood Beach Drive Drainage $ 93,000 $ - $ 90,000 $ 3,000 9120 Evergreen Park Drainage Repai
r $ 52,300 $ - $ 4,238 $ 48,062 9121 Goleta Community Center ADA Improvements $ 754,791 $ - $ - $ 754,791 9122 City-Wide Open Space Management & Maintenance $ 100,000 $ - $ - $ 100,000 9123 Lake Los Carneros Master Plan $ 250,000 $ - $ - $ 250,000 9124 Fairview & Stow Canyon Traffic Signal $ 200,000 $ - $ - $ 200,000 9125 Rectangular Rapid Flashing Beacons (RRFBs) Calle Real @ Jenna $ 100,000 $ - $ - $ 100,000 9807 Goleta Prepare Now Grant $ 9,435 $ 564 $ - $ 8,871 9901 MIS/ERP System Implementation $ 349,272 $ - $ 41,309 $ 307,963 Grand Total $ 106,862,779 $143,717 $ 7,949,106 $ 98,769,957 33 ATTACHMENT 5:

Resolution Amending the City's Operating & CIP Budget for Fiscal Year 2021/22
34 Attachment 5

RESOLUTION NO. 22-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

GOLETA, CALIFORNIA , AMENDING THE CITY OF GOLETA
OPERATING A ND CIP BUDGET FOR FISCAL YEAR 2022/23,

AMENDING THE CITY OF GOLETA SCHEDULE OF
AUTHORIZED POSITOINS FOR FISCAL YEAR 2022/23, AND

AMENDING THE CITY OF GOLETA SALARY SCHEDULE FOR
FISCAL YEAR 2022/23.

WHEREAS, the City Council of the City of Goleta adopted the Operating Budget and Capital Imp rovement Program for Fiscal Year 2022/23 on June 21, 2022; and

WHEREAS, the City Manage r has proposed a budget adjustment as described in the Council report dated December 20, 202 2 for Fiscal Year 2022/23 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 First Quarter Ended September 30, 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 Goleta Personnel Rules specifies that the Personnel Officer shall recommend and maintain a classification/compensation plan for all positions in the City service; and

WHEREAS, on September 1, 2022, and December 6, 2022 , th e City Council adopted most recent said recommended authorized posi tions, salary schedule and appropriations for the City of Goleta Operating and CIP Budget for Fiscal Year 2022/23; and

WHEREAS, the City Council has reviewed the proposed amend ed authorized positions , salary schedule and b udget adjustments for Fiscal Year 2022/23 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 2022/23 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 35 Attachment 5

2022/23 included herein as Exhibit B is amended to change the title of Homelessness Outreach Coordinator to Homelessness Services Coordinator, to increase the Neighborhood Services Management Assistant from part-time to full -time with the re class from Neigh borhood Services Administration program to Neighborhood Services Park s & Recreation program, and to reallocate the Public Works Street Light ing division Principal Civil Engineer position and the Assistant Engineer position to the Public Works Traffic Op erations and Maintenance division and is hereby approved and adopted to supersede a ny prior schedule of authorized positions.

SECTION 3.

The City of Goleta Salary Schedule for Fiscal Year 2022/23 is amended effective January 1 4, 2023 to include a n additional salary increase for certain positions, as included herein as Exhibit C.

SECTION 4.

The City Cle rk shall certify to the passage and adoption o f this resolution and enter it into the book of original resolutions.

PASSED, APPROVED, AND ADOPTED this 20th day of December, 2022.

__________________________

PAULA PEROTTE, MAYOR

ATTEST: APPROVED AS TO FORM:

_____________________________ ___________________________ DEBORAH S. LOPEZ MEGAN GARIBALDI

CITY CLERK CITY ATTORNEY
36 Attachment 5

STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA ) ss.

CITY OF GOLETA )

I, DEBORAH S. LOPEZ, City Clerk of the City of Goleta, California, DO HEREBY CERTIFY that the foregoing Resolution No. 22-___ was duly adopted by the City Council of the City of Goleta at a regular meeting held on the 20th day of December, 2022, by the following vote of the Council:

AYES: COUNCILMEMBERS

NOES: COUNCILMEMBERS

ABSENT: COUNCILMEMBERS

(SEAL)

_________________________
DEBORAH S. LOPEZ

CITY CLERK

37 Schedule of FY 2022/23
1st QTR Adjustments - Revenues
Exhibit A
Program/Project
Name Fund Proj Object Account Code Requests Account Name FY 2022/23
Current
Budget
FY 2022/23
Actuals
FY 2021/22
Budget
Balance
Type of
Request
FY 2022/23
Amended Budget
FY 2022/23
Adjusted
Budget
Balance
Goleta Library 101 2100 46003 101-20-2100-46003 (8.73) Donations 65,000.00 30,208.45 34,791.55 Cleanup 64,991.27 34,782.82 Building & Safety 101 4200 41100 101-40-4200-41100 155,000.00 Permits - Building 450,000.00 112,883.20 337,116.80 New 605,000.00 492,116.80 Non-Departmental 101 8500 45200 101-80-8500-45200 154,500.00 Plan Checking Services 180,000.00 139,983.61 40,016.39 New 334,500.00 194,516.39 Hollister Ave Old
Town Interim
Striping Project
206 9114 44701 206-90-9114-44701 1,263,000.00 Grant Proceeds - Other Agencies - - - Cleanup 1,263,000.00 1,263,000.00 Solid Waste &
Environmental 211 5900 46000 211-50-5900-46000 107,604.58 Miscellaneous Revenue 125,000.00 232,604.58 (107,604.58) Cleanup 232,604.58 - Non-Departmental 302 8500 44400 302-80-8500-44400 8,571.25 Grant Proceeds - State 156,700.00 7,418.26 149,281.74 Cleanup 165,271.25 157,852.99 Solid Waste &
Environmental 311 5900 44701 311-50-5900-44701 30,000.00 Grant Proceeds - Other Agencies - - - New 30,000.00 30,000.00 Ellwood Coastal
Trails & Habitat
Restoration
322 9118 44400 322-90-9118-44400 75,000.00 Grant Proceeds - State - - - Cleanup 75,000.00 75,000.00 Non-Departmental 402 8500 44600 402-80-8500-44600 239,793.00 Grant Proceeds - Federal 755,580.91 - 755,580.91 Cleanup 995,373.91 995,373.91 T
otal 2,033,460.10$
38 Schedule of FY 2022/23
1st QTR Adjustments - Expenditures
Exhibit A
Program/Project
Name Fund Program Object Department Program Category Subcategory Account Code Appropriation/
Transfer
Requests
Account Name FY 2022/23
Current Budget
FY 2022/23
Actuals
FY 2022/23
Encumbrance
FY 2022/23
Budget
Balance
Type of
Request
FY 2022/23
Amended
Budget
FY 2022/23
Adjusted Budget
Balance
Frequency
Community
Outreach 101 1500 51200 10 General Government 1500 Community Outreach 510 Servic e5120 Professional & Contract Services 101-10-1500-51200 10,507.18 Professional Services 88,000.00 11,600.00 1,350.00 75,050.00 Transfer 98,507.18 85,557.18 One-Time Facilities 101 1810 51040 18 General Services 1810 Facilities 510 Servic e5104 Leases / Rental 101-18-1810-51040 6,180.00 Leases/Rental-City Hall 513,100.00 392,745.48 - 120,354.52 New 519,280.00 126,534.52 On-Going Facilities 101 1810 51064 18 General Services 1810 Fac ilities 510 Service5106 Maintenance and Repairs 101-18-1810-51064 30,600.00 Maintenance-Facilities 393,671.73 27,818.40 114,898.18 250,955.15 New 424,271.73 281,555.15 On-Going Facilities 101 1810 54003 18 General Services 1810 Facilities 540 Other C5400 Miscellaneous
Services 101-18-1810-54003 32,224.00 Permits & Fees 8,900.00 844.00 2,515.00 5,541.00 New 41,124.00 37,765.00 On-Going Information
Technology 101 1820 51068 18 General Services 1820 Information Technolog y510 Service5106 Maintenance and
Repairs 101-18-1820-51068 13,500.00 Maintenance-Software & Subscriptions 539,200.00 112,619.97 81,210.12 345,369.91 New 552,700.00 358,869.91 One-Time Goleta Library 101 2100 51035 20 Library Services 2100 Goleta Library 510 Servic e5103 Supplies 101-20-2100-51035 (8.73) Books & Subscriptions 10,000.00 3,546.10 - 6,453.90 Cleanup 9,991.27 6,445.17 One-Time Current Planning 101 4100 51200 40 Community Development 4100 Current Planning 510 Servic e5120 Professional & Contract Services 101-40-4100-51200 24,627.50 Professional Services 168,500.00 23,397.50 6,602.50 138,500.00 New 193,127.50 163,127.50 One-Time Building & Safety 101 4200 51302 40 Community Development 4200 Building & Safety 510 Servic e5120 Professional &
Contract Services 101-40-4200-51302 108,500.00 Contract Services - Building 315,000.00 26,249.03 288,750.97 - New 423,500.00 108,500.00 One-Time Building & Safety 101 4200 51303 40 Community Development 4200 Building & Safety 510 Servic e5120 Professional &
Contract Services 101-40-4200-51303 108,185.00 Contract Services - Plan Check 126,000.00 11,694.71 114,305.29 - New 234,185.00 108,185.00 One-Time Advance Planning 101 4300 51200 40 Community Development 4300 Advance Planning 510 Servic e5120 Professional &
Contract Services 101-40-4300-51200 45,000.00 Professional Services 154,056.83 2,702.00 146,354.83 5,000.00 New 199,056.83 50,000.00 One-Time Neighborhood
Services 101 6100 51200 60 Neighborhood Services & Pu 6100 Neighborhood Service s510 Service5120 Professional &
Contract Services 101-60-6100-51200 (10,507.18) Professional Services 39,757.18 1,422.00 26,695.85 11,639.33 Transfer 29,250.00 1,132.15 One-Time Street Maintenance 205 5800 51067 50 Public Works 5800 Street Maintenance 510 Servic e5106 Maintenance and
Repairs 205-50-5800-51067 92,000.00 Maintenance-Trees 567,447.00 89,301.00 173,199.00 304,947.00 Cleanup 659,447.00 396,947.00 One-Time Solid Waste &
Environmental 211 5900 51200 50 Public Works 5900 Solid Waste & Environ 510 Servic e5120 Professional &
Contract Services 211-50-5900-51200 31,093.00 Professional Services 511,900.00 21,312.78 349,218.57 141,368.65 New 542,993.00 172,461.65 One-Time Solid Waste &
Environmental 211 5900 51309 50 Public Works 5900 Solid Waste & Environ 510 Servic e5120 Professional &
Contract Services 211-50-5900-51309 348,700.00 Contract Services - Recycling 348,700.00 - 350,000.00 (1,300.00) Cleanup 697,400.00 347,400.00 One-Time Police Services 302 7100 51301 70 Police Services 7100 Police Services 510 Servic e5120 Professional &
Contract Services 302-70-7100-51301 8,571.25 Contract Services - Other 156,700.00 - - 156,700.00 Cleanup 165,271.25 165,271.25 One-Time Solid Waste &
Environmental 311 5900 51200 50 Public Works 5900 Solid Waste & Environ 510 Servic e5120 Professional &
Contract Services 311-50-5900-51200 20,000.00 Professional Services - 1,557.00 - (1,557.00) New 20,000.00 18,443.00 One-Time Solid Waste &
Environmental 311 5900 54010 50 Public Works 5900 Solid Waste & Environ 540 Other C5401 Other Charges 311-50-5900-54010 10,000.00 Adminstrative Charges - 2,176.12 - (2,176.12) New 10,000.00 7,823.88 One-Time Community
Development Block
Grant
402 6300 54011 60 Neighborhood Services & Pu 6300 Community Developm e540 Other C5401 Other Charges 402-60-6300-54011 1,389.00 CDBG - Sub Recipient Allocations 34,578.00 - 35,967.00 (1,389.00) New 35,967.00 - One-Time Goleta Valley
Community Center 402 9067 57070 90 Capital Improvement 9067 Goleta Community Ce n570 Capita 5707 Capital Project 402-90-9067-57070 18,425.68 Design 91,955.78 9,415.50 82,540.28 - New 110,381.46 18,425.68 One-Time Total 898,986.70$
39 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 22/23
Adopted Sept 1,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed (Dec
20, 2022)
General Government:

City Manager
City Manager 1.00 1.00
Manager Emeritus 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 - -
Management Analyst 1.00 1.00
Human Resources Analyst - -
Human Resources Analyst/DEI Officer - -
Executive Assistant 1.00 1.00
Management Assistant - -
Office Specialist 0.90 0.90
City Hall Receptionist - -
Total City Manager 6.90 - - - 6.90
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 4.00 - - - 4.00
City Attorney
City Attorney - -
Assistant City Attorney 1.00 1.00
Deputy City Attorney - -
Sr. Legal Analyst - -
Management Assistant 1.00 1.00
Total City Attorney 2.00 - - - 2.00 Community Relations
Community Relations Manager 1.00 1.00
Management Assistant 1.75 1.75
Administrative Assistant - -
Total Community Relations 2.75 - - - 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 - -
Total Human Resources/Risk Management 3.00 - - - 3.00 Total General Government 18.65 - - - 18.65 General Services:

General Services Administration
General Services Director 1.00 1.00
Senior Management Analyst 1.00 1.00
Management Assistant 1.00 1.00
Total General Services Administration 3.00 - - - 3.00 City Facilities and Fleet Management
Facilities Maintenance Technician 1.00 1.00
Total City Facilities Management 1.00 - - - 1.00 Information and Communications
Management Analyst 1.00 1.00
Total Information and Communications 1.00 - - - 1.00 Total General Services 5.00 - - - 5.00 Finance:

Finance Administration
Finance Director 1.00 1.00
Accounting Manager 1.00 1.00
Accounting Supervisor 1.00 1.00
Accountant 2.00 2.00
Budget Analyst 1.00 1.00
Management Assistant 1.00 1.00
Accounting Specialist 4.00 4.00
Senior Office Specialist 1.00 1.00
Total Finance 12.00 - - - 12.00
40 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 23/24
Adopted Sept 1,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed (Dec
20, 2022)
Planning Environmental 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 3.00 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 Advance Planning
Planning Manager 1.00 1.00
Senior Planner 2.00 2.00
Total Advance Planning 3.00 - - - 3.00 Sustainability Program
Sustainability Manager 1.00 1.00
Sustainability Coordinator - -
Management Assistant 1.00 1.00
Total Sustainability Program 2.00 - - - 2.00 Housing Program
Senior Housing Analyst 1.00 1.00
Total Housing Program 1.00 - - - 1.00 Administration
Planning Director 1.00 1.00
Management Assistant 1.00 1.00
Total Administration 2.00 - - - 2.00 Total Planning Environmental Review 18.50 - - - 18.50 Public Works:

Administration
Public Works Director 1.00 1.00
Assistant Public Works Director 1.00 1.00 Senior Management Analyst 1.00 1.00 Mangement Analyst 1.00 1.00
Management Assistant 1.00 1.00
Administrative Assistant - -
Senior Office Specialist - -
Total Administration 5.00 - - - 5.00 Engineering
Principal Civil Engineer 1.00 1.00
Traffic Engineer - -
Assistant Engineer 1.00 1.00
Public Works Inspector 1.00 1.00
Senior Engineering Technician 1.00 1.00 Total Engineering 4.00 - - - 4.00 Parks & Open Spaces
Parks & Open Spaces Manager 1.00 1.00 Management Assistant - -
Public Works Supervisor 1.00 1.00
Environmental Services Specialist 1.00 1.00 Lead Maintenance Worke r - -
Administrative Assistant 1.00 1.00
Maintenance Worker II 1.00 1.00
Maintenance Worker I 3.00 3.00
Total Parks & Open Spaces 8.00 - - - 8.00 41 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 23/24
Adopted Sept 1,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed (Dec
20, 2022)
Capital Improvement
Assistant Public Works Director - - Principal Civil Engineer 2.00 2.00
CIP Manager - -
Senior Project Engineer 1.00 1.00
Senior Engineer 1.00 1.00
Senior Management Analyst - -
Management Analyst - -
Assistant Engineer 2.00 2.00
Senior Office Specialist 1.00 1.00
Total Capital Improvement 7.00 - - - 7.00 Street Lighting
Principal Civil Engineer 1.00 (1.00) - Assistant Engineer 1.00 (1.00) - Total Street Lighting 2.00 (2.00) - - - Traffic Ops & Maint
Principal Civil Engineer - 1.00 1.00 Assistant Engineer - 1.00 1.00 Total Traffic Ops & Maint - 2.00 - - 2.00 Street Maintenance
Public Works Manager 1.00 1.00
Public Works Supervisor 1.00 1.00
Senior Office Specialist - -
Lead Maintenance Worke r - -
Administrative Assistant 1.00 1.00
Maintenance Worker II (1 Underfilling) 3.00 3.00 Maintenance Worker I 1.00 1.00
Total Street Maintenance 7.00 - - - 7.00 Solid Waste & Environmental Services
Environmental Services Manager 1.00 1.00 Environmental Services Coordinator - - Environmental Services Specialist 1.00 1.00 Administrative Assistant 1.00 1.00
Assistant Engineer - -
Total Solid Waste & Environmental Services 3.00 - - - 3.00 Total Public Works 36.00 - - - 36.00 Neighborhood Services:

Neighborhood Services
Neighborhood Services Director 1.00 1.00 Senior Project Manager - -
Emergency Services Coordinator 1.00 1.00 Management Analyst 1.00 1.00
Management Assistant (1 Full-Time, 1 Part-Time) 1.50 1.50 Total Neighborhood Services 4.50 - - - 4.50 Homelessness
Homelessness Services Coordinator 1.00 1.00 Total Homelessness 1.00 - - - 1.00 Economic Development
Principal Project Manager - -
Senior Project Manager - -
Economic Development Coordinato r - - Total Economic Development - - - - - Parks & Recreation
Parks & Recreation Manager 1.00 1.00 Total Parks & Recreation 1.00 - - - 1.00 Community Center
Recreation Supervisor 1.00 1.00
Maintenance Worker I 1.00 1.00
Administrative Assistant 1.00 1.00
Total Community Center 3.00 - - - 3.00 42 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 23/24
Adopted Sept 1,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed (Dec
20, 2022)
Library - Goleta
Library Director - -
Library Director (Assistant Neighborhood Services Director) 1.00 1.00 Supervising Librarian 1.00 1.00
Management Assistant 1.00 1.00
Librarian II/Children's Librarian 1.00 1.00 Library Technician (1 Full-Time, 5 Part-Time) 2.88 2.88 Library Assistant I (3 Full-Time, 4 Part-Time, 2 Part-Time Limited 5.25 5.25 Total Library - Goleta 12.13 - - - 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 26.63 - - - 26.63 Grand Total: 116.775 - - - 116.775 43 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 23/24
Adopted Sept 1,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed (Dec
20, 2022)
*Schedule of Proposed Authorized Positions has been summarized to reflect positions in the Departments/Programs by majority of time s 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
Manager Emeritus 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 - -
Management Analyst 1.00 1.00
Human Resources Analyst - -
Human Resources Analyst/DEI Officer - - Executive Assistant 1.00 1.00
Management Assistant 0.25 0.25
Office Specialist 0.90 0.90
City Hall Receptionist - -
Total City Manager 7.15 - - - 7.15 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 4.00 - - - 4.00 City Attorney
City Attorney - -
Assistant City Attorney 1.00 1.00
Deputy City Attorney - -
Sr. Legal Analyst - -
Management Assistant 0.50 0.50
Total City Attorney 1.50 - - - 1.50 Community Relations
Community Relations Manager 1.00 1.00 Management Assistant 1.75 1.75
Administrative Assistant - -
Total Community Relations 2.75 - - - 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 18.90 - - - 18.90 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 3.25 - - - 3.25 City Facilities and Fleet Management
Facilities Maintenance Technician 1.00 1.00 Total City Facilities Management 1.00 - - - 1.00 Information and Communications
Management Analyst 0.50 0.50
Total Information and Communications 0.50 - - - 0.50 Total General Services 4.75 - - - 4.75 44 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 23/24
Adopted Sept 1,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed (Dec
20, 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 4.00 4.00
Senior Office Specialist 1.00 1.00
Total Finance 12.00 - - - 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 3.00 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 - -
Total Advance Planning 3.00 - - - 3.00 Planning Commission & Design Review Board
Planning Director - -
Management Assistant - -
Total Planning Commission & Design Review Board - - - - - Sustainability Program
Sustainability Manager 1.00 1.00
Sustainability Coordinator - -
Management Assistant 1.00 1.00
Total Sustainability Program 2.00 - - - 2.00 Housing Program
Senior Housing Analyst 1.00 1.00
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 45 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 23/24
Adopted Sept 1,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed (Dec
20, 2022)
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 Management Analyst 1.00 1.00
Management Assistant 1.00 1.00
Administrative Assistant - -
Senior Office Specialist - -
Total Administration 4.00 - - - 4.00 Engineering
Assistant Public Works Director 0.25 0.25 Principal Civil Engineer 1.00 1.00
Traffic Engineer - -
Management Analyst - -
Assistant Engineer 1.00 1.00
Public Works Inspector 1.00 1.00
Sr. Engineering Technician 1.00 1.00 Management Assistant - -
Administrative Assistant - -
Total Engineering 4.25 - - - 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 1.00 1.00
Environmental Services Specialist 1.00 1.00 Lead Maintenance Worke r - -
Administrative Assistant 1.00 1.00
Senior Office Specialist - -
Maintenance Worker II 1.00 1.00
Maintenance Worker I 3.00 3.00
Total Parks & Open Spaces 8.00 - - - 8.00 Capital Improvement
Public Works Director - -
Assistant Public Works Director 0.25 0.25 Principal Civil Engineer 2.00 2.00
CIP Manager - -
Sr. Project Engineer 1.00 1.00
Senior Engineer 1.00 1.00
Senior Management Analyst 0.50 0.50 Management Analyst - -
Assistant Engineer 1.75 1.75
Senior Office Specialist 1.00 1.00
Total Capital Improvement 7.50 - - - 7.50 Street Lighting
Principal Civil Engineer 1.00 (1.00) - Assistant Engineer 1.25 (1.00) 0.25 Total Street Lighting 2.25 (2.00) - - 0.25 Traffic Ops & Maint
Principal Civil Engineer - 1.00 1.00 Assistant Engineer - 1.00 1.00 Total Traffic Ops & Maint - 2.00 - - 2.00 Street Maintenance
Public Works Director - -
Public Works Manager 1.00 1.00
Management Assistant - -
Administrative Assistant 1.00 1.00
Public Works Supervisor 1.00 1.00
Lead Maintenance Worke r - -
Senior Office Specialist - -
Maintenance Worker II (1 Underfilling) 3.00 3.00 Maintenance Worker I 1.00 1.00
Total Street Maintenance 7.00 - - - 7.00 46 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 23/24
Adopted Sept 1,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed (Dec
20, 2022)
Solid Waste & Environmental Services
Public Works Director - -
Assistant Public Works Director - - Environmental Services Manager 1.00 1.00 Environmental Services Coordinator - - Environmental Services Specialist 1.00 1.00 Senior Management Analyst - -
Assistant Engineer - -
Management Analyst - -
Management Assistant - -
Administrative Assistant 1.00 1.00
Senior Office Specialist - -
Total Solid Waste & Environmental Services 3.00 - - - 3.00 Total Public Works 36.00 - - - 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 Coordinato r - - Total Economic Development - - - - - Parks & Recreation
Neighborhood Services Director 0.10 0.10 Parks & Recreation Manager 1.00 1.00 Management Analyst 0.10 0.10
Management Assistant 0.10 0.10
Total Parks & Recreation 1.30 - - - 1.30 Community Center
Recreation Supervisor 1.00 1.00
Maintenance Worker I 1.00 1.00
Administrative Assistant (GCC) 1.00 1.00 Total Community Center 3.00 - - - 3.00 Library - Goleta
Library Director - -
Library Director (Assistant Neighborhood Services Director) 1.00 1.00 Supervising Librarian 1.00 1.00
Management Assistant 1.00 1.00
Librarian II/Children's Librarian 1.00 1.00 Library Technician (1 Full-Time, 5 Part-Time) 2.88 2.88 Library Assistant I (3 Full-Time, 4 Part-Time, 2 Part-Time Limited 5.25 5.25 Total Library - Goleta 12.13 - - - 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 26.63 - - - 26.63 Grand Total: 116.775 - - - 116.775 47 CITY OF GOLETA, CALIFORNIA
SALARY SCHEDULE FY 2022-23

CLASSIFICATION GRADE CATEGORY
TITLE NO. B.U. / FLS A STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 City Hall Receptionist 100 G / NE HOURLY 21.14 22.20 23.31 24.48 25.70 26.98 BI-WEEKLY 1,691.43 1,776.00 1,864.80 1,958.04 2,055.94 2,158.74 MONTHLY 3,664.76 3,848.00 4,040.40 4,242.42 4,454.54 4,677.27 ANNUAL 43,977.13 46,175.99 48,484.79 50,909.03 53,454.48 56,127.20 Maintenance Worker I 101 G / NE HOURLY 22.41 23.53 24.71 25.94 27.24 28.60 Records Technician/Recording Clerk G / NE BI-WEEKLY 1,792.91 1,882.56 1,976.69 2,075.52 2,179.30 2,288.26 Library Assistant I G / NE MONTHLY 3,884.65 4,078.88 4,282.82 4,496.96 4,721.81 4,957.90 ANNUAL 46,615.76 48,946.55 51,393.87 53,963.57 56,661.74 59,494.83 Maintenance Worker II 102 G / NE HOURLY 23.98 25.18 26.44 27.76 29.15 30.61 Office Specialist G / NE BI-WEEKLY 1,918.42 2,014.34 2,115.06 2,220.81 2,331.85 2,448.44 Library Assistant II G / NE MONTHLY 4,156.57 4,364.40 4,582.62 4,811.75 5,052.34 5,304.96 ANNUAL 49,878.86 52,372.80 54,991.44 57,741.02 60,628.07 63,659.47 Senior Office Specialist 103 G / NE HOURLY 25.66 26.94 28.29 29.70 31.19 32.75 Library Technician G / NE BI-WEEKLY 2,052.71 2,155.34 2,263.11 2,376.26 2,495.08 2,619.83 MONTHLY 4,447.53 4,669.91 4,903.40 5,148.57 5,406.00 5,676.30 ANNUAL 53,370.38 56,038.90 58,840.85 61,782.89 64,872.03 68,115.63 Accounting Specialist 104 G / NE HOURLY 27.71 29.10 30.55 32.08 33.68 35.37 Permit Technician G / NE BI-WEEKLY 2,216.92 2,327.77 2,444.16 2,566.37 2,694.68 2,829.42 Senior Library Technician G / E MONTHLY 4,803.33 5,043.50 5,295.68 5,560.46 5,838.48 6,130.41 Facilities Maintenance Technician G / NE ANNUAL 57,640.01 60,522.01 63,548.11 66,725.52 70,061.79 73,564.88 Administrative Assistant 105 G(*) / NE HOURLY 29.93 31.42 33.00 34.65 36.38 38.20 Lead Maintenance Worker G / NE BI-WEEKLY 2,394.28 2,513.99 2,639.69 2,771.68 2,910.26 3,055.77 Public Affairs Assistant G / NE MONTHLY 5,187.60 5,446.98 5,719.33 6,005.30 6,305.56 6,620.84 Librarian I M / NE ANNUAL 62,251.21 65,363.77 68,631.96 72,063.56 75,666.74 79,450.07 Assistant Engineering Technician G / NE
Public Works Supervisor 106 M / NE HOURLY 32.32 33.94 35.64 37.42 39.29 41.25 Librarian II M / NE BI-WEEKLY 2,585.82 2,715.11 2,850.87 2,993.41 3,143.08 3,300.23 Associate Engineering Technician G / NE MONTHLY 5,602.61 5,882.74 6,176.88 6,485.72 6,810.01 7,150.51 ANNUAL 67,231.31 70,592.87 74,122.52 77,828.64 81,720.08 85,806.08 Assistant Planner 107 G / NE HOURLY 34.91 36.65 38.49 40.41 42.43 44.55 Legal Office Assistant C / NE BI-WEEKLY 2,792.69 2,932.32 3,078.94 3,232.88 3,394.53 3,564.25 Management Assistant G(*) / NE MONTHLY 6,050.82 6,353.36 6,671.03 7,004.58 7,354.81 7,722.55 Senior Engineering Technician G / NE ANNUAL 72,609.81 76,240.30 80,052.32 84,054.94 88,257.68 92,670.57 Public Records Specialist G(*) / NE
Accountant 108 G(*) / NE HOURLY 37.70 39.59 41.57 43.64 45.83 48.12 Budget Analyst C / NE BI-WEEKLY 3,016.10 3,166.90 3,325.25 3,491.51 3,666.09 3,849.39 Code Compliance Officer G / NE MONTHLY 6,534.88 6,861.63 7,204.71 7,564.94 7,943.19 8,340.35 Deputy City Clerk M / E ANNUAL 78,418.60 82,339.53 86,456.51 90,779.33 95,318.30 100,084.21 Executive Assistant C / E
Public Works Inspector G / NE
Assistant Engineer* 109 G / NE HOURLY 40.72 42.75 44.89 47.14 49.49 51.97 Emergency Services Coordinator G / E BI-WEEKLY 3,257.39 3,420.26 3,591.27 3,770.83 3,959.38 4,157.34 Human Resources Analyst C / E MONTHLY 7,057.67 7,410.56 7,781.09 8,170.14 8,578.65 9,007.58 Human Resources Analyst/DEI Officer C / E ANNUAL 84,692.09 88,926.69 93,373.03 98,041.68 102,943.76 108,090.95 Management Analyst M(*) / E
Environmental Services Specialist M / NE
Recreation Supervisor M / NE
Associate Planner 110 G / NE HOURLY 43.97 46.17 48.48 50.91 53.45 56.12 Senior Legal Analyst C / E BI-WEEKLY 3,517.98 3,693.88 3,878.57 4,072.50 4,276.13 4,489.93 MONTHLY 7,622.29 8,003.40 8,403.57 8,823.75 9,264.94 9,728.19 ANNUAL 91,467.45 96,040.83 100,842.87 105,885.01 111,179.26 116,738.23 Associate Engineer** 111 G / NE HOURLY 47.49 49.87 52.36 54.98 57.73 60.61 Supervising Librarian M / E BI-WEEKLY 3,799.42 3,989.39 4,188.86 4,398.30 4,618.22 4,849.13 Accounting Supervisor C / E MONTHLY 8,232.07 8,643.67 9,075.86 9,529.65 10,006.13 10,506.44 ANNUAL 98,784.85 103,724.09 108,910.30 114,355.81 120,073.60 126,077.28 Environmental Services Coordinator 112 M / E HOURLY 51.29 53.86 56.55 59.38 62.35 65.46 Senior Management Analyst C / E BI-WEEKLY 4,103.37 4,308.54 4,523.97 4,750.16 4,987.67 5,237.06 Project Manager M / E MONTHLY 8,890.64 9,335.17 9,801.93 10,292.02 10,806.62 11,346.96 Homelessness Outreach Coordinator M / E ANNUAL 106,687.64 112,022.02 117,623.12 123,504.28 129,679.49 136,163.47 Senior Planner M / E
Sustainability Coordinator M / E
Senior Housing Analyst M / E
Category or Bargaining Unit Fair Labor Standards Act Classification C = Confidential NE = Non Exempt from overtime
G = General Unit E = Exempt from overtime
M = Miscellaneous Unit
M/M = Mid-Management
M/C = Conf. Management
E = Executive Management
* May be confidential, depening on assignment
Salary Schedule - Page 1
Effective: January 14, 2023
Exhibit C
48 CITY OF GOLETA, CALIFORNIA
SALARY SCHEDULE FY 2022-23

CLASSIFICATION GRADE CATEGORY
TITLE NO. B.U./FLS A STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 Accounting Manager 113 M/C / E HOURLY 55.91 58.70 61.64 64.72 67.96 71.35 Community Relations Manager M/C / E BI-WEEKLY 4,472.67 4,696.31 4,931.12 5,177.68 5,436.56 5,708.39 Economic Development Coord. M / E MONTHLY 9,690.79 10,175.33 10,684.10 11,218.31 11,779.22 12,368.18 HR / Risk Manager M/C / E ANNUAL 116,289.53 122,104.00 128,209.20 134,619.66 141,350.65 148,418.18 Library Services Manager M/M / E
Assistant to the City Manager M/C / E
Senior Engineer M / E
Sustainability Manager M/M / E
Deputy City Attorney 114 C / E HOURLY 60.94 63.99 67.19 70.55 74.07 77.78 Supervising Senior Planner M / E BI-WEEKLY 4,875.21 5,118.98 5,374.92 5,643.67 5,925.85 6,222.15 Parks and Recreation Manager M/M / E MONTHLY 10,562.97 11,091.11 11,645.67 12,227.95 12,839.35 13,481.32 ANNUAL 126,755.58 133,093.36 139,748.03 146,735.43 154,072.20 161,775.81 Planning Manager 115 E - E HOURLY 66.42 69.75 73.23 76.90 80.74 84.78 Principal Civil Engineer M/M / E BI-WEEKLY 5,313.98 5,579.68 5,858.67 6,151.60 6,459.18 6,782.14 Public Works Manager M/M / E MONTHLY 11,513.63 12,089.31 12,693.78 13,328.47 13,994.89 14,694.64 M/M / E ANNUAL 138,163.59 145,071.77 152,325.35 159,941.62 167,938.70 176,335.64 Principal Project Manager M - E
Parks and Open Space Manager M/M / E

M/M / E
CIP Manager M/M / E
Assistant Public Works Director 116 M/M / E HOURLY 72.40 76.02 79.82 83.82 88.01 92.41 Library Director (Asst. Neighborhood Services Director) M/M / E BI-WEEKLY 5,792.24 6,081.85 6,385.95 6,705.24 7,040.51 7,392.53 City Clerk MONTHLY 12,549.86 13,177.35 13,836.22 14,528.03 15,254.43 16,017.15 ANNUAL 150,598.31 158,128.22 166,034.64 174,336.37 183,053.19 192,205.85 Assistant City Attorney 117 E / E HOURLY 78.92 82.87 87.01 91.36 95.93 100.72 Finance Director E / E BI-WEEKLY 6,313.54 6,629.22 6,960.68 7,308.72 7,674.15 8,057.86 Neighborhood Services Director E / E MONTHLY 13,679.35 14,363.31 15,081.48 15,835.55 16,627.33 17,458.70 General Services Director E / E ANNUAL 164,152.16 172,359.76 180,977.75 190,026.64 199,527.97 209,504.37 Public Works Director*** 118 E / E HOURLY 86.02 90.32 94.84 99.58 104.56 109.79 Planning & Environmental Review Director1
E / E BI-WEEKLY 6,881.76 7,225.85 7,587.14 7,966.50 8,364.83 8,783.07 MONTHLY 14,910.49 15,656.01 16,438.81 17,260.75 18,123.79 19,029.98 ANNUAL 178,925.85 187,872.14 197,265.75 207,129.04 217,485.49 228,359.76 119 E / E HOURLY 90.32 94.84 99.58 104.56 109.79 115.28 BI-WEEKLY 7,225.85 7,587.14 7,966.50 8,364.83 8,783.07 9,222.22 MONTHLY 15,656.01 16,438.81 17,260.75 18,123.79 19,029.98 19,981.48 ANNUAL 187,872.14 197,265.75 207,129.04 217,485.49 228,359.76 239,777.75 Assistant City Manager 120 E / E HOURLY 98.18 103.09 108.24 113.66 119.34 125.31 BI-WEEKLY 7,854.50 8,247.23 8,659.59 9,092.57 9,547.19 10,024.55 MONTHLY 17,018.08 17,868.99 18,762.44 19,700.56 20,685.59 21,719.87 ANNUAL 204,217.02 214,427.87 225,149.26 236,406.73 248,227.06 260,638.42 City Manager HOURLY 139.90
BI-WEEKLY 11,192.31
MONTHLY 24,250.00
ANNUAL 291,000.00 (eff. 9/1/22)
Manager Emeritus HOURLY 128.79 (eff. 9/1/22) City Councilmember HOURLY 26.55
BI-WEEKLY 2,123.80
MONTHL
Y 4,601.56
ANNUAL 55,218.75 (eff. 12/3/22)
Mayor HOURLY 31.86
BI-WEEKLY 2,548.56
MONTHL
Y 5,521.88
ANNUAL 66,262.50 (eff. 12/3/22)
1Title Under Review
*If certified as an Engineer-in-Training (EIT) in the State of California, this position will receive a 5% pay differential at each step. **If registered as Civil Engineer in the State of California, this position will receive a 5% pay differential at each step. ***If also serving as City Engineer, this position will receive a 5% pay differential at each step.

Category
C = Confidential NE = Non Exempt from overtime
G = General Unit E = Exempt from overtime
M = Miscellaneous Unit
M/M = Mid-Management
M/C = Conf. Management
E = Executive Management
* May be confidential, depending on assignment
Fair Labor Standards Act Classification
Senior Project Engineer - grandfathered class
Document History: Revised January 13, 2023, December 3, 2022, November 1, 2022, September 1, 2022, July 1, 2022, April 9, 2022, March 5, 2022, January 1, 2022, November 16, 2021, July 20, 2021, January 1, 2022, July 1, 2021, February 18, 2020, January 4, 2020, December 3, 2019, July 6, 2019, January 5, 2019
Salary Schedule - Page 2
Effective: January 14, 2023
49 ATTACHMENT 6:

Fiscal Year 2022/23 First Quarter Financial Review Presentation 50 Fiscal Year 2022/23
First Quarter Financial
Review
City of Goleta
City Council Meeting
December 20, 2022
51 2
General Fund Budget Summary
December 20, 2022 City of Goleta – FY 2022/23 First Quarter Financial Review  FY 22/23 Adopted Budget was approved June 21, 2022 at $44.08 million  FY 22/23 Current Budget at $52.8 million
 Includes FY 21/22 final carryover of $6.4 million
 New appropriations since July 1, approximately $2.3 million  Recommending revenue adjustments of $309,491 and expenditures adjustment of $368,808  Recommending reclassifying a part-time (0.5 FTE) Management Assistant in Neighborhood Services to full-time (1.0 FTE)  Total FTE will increase from 116.775 FTE to 117.275 FTE  Cleanup to Schedule of Authorized Positions and updated Salary Schedule Category
2021/22
Actuals
2022/23
Adopted
Budget
2023/23
Current
Budget
Recommended
Amendments
2022/23
Amended
Budget
Revenues and Other Sources 37,623,480$ 36,041,100$ 36,041,100$ 309,491$ 36,350,591$ Operating Expenditures 30,895,556$ 36,815,225$ 42,445,897$ 368,808$ 42,814,705$ Capital Expenditures 251,642$ 7,260,078$ 10,334,314$ -$ 10,334,314$ Total Expenditures 31,147,198$ 44,075,303$ 52,780,211$ 368,808$ 53,149,019$ Net Change to Fund Balance 6,476,282$ (8,034,203)$ (16,739,111)$ (59,317)$ (16,798,427)$ Beginning Fund Balance 32,792,658$ 39,268,940$ 39,268,940$ 39,268,940$ Ending Fund Balance 39,268,940$ 31,234,737$ 22,529,829$ (59,317)$ 22,470,513$ 52 Summary of Revenue Adjustments
3December 20, 2022 City of Goleta – FY 2022/23 First Quarter Financial Review Property Taxes 8,478,600 - 8,478,600 24,618 0% - 8,478,600 Sales Taxes 8,316,500 - 8,316,500 813,821 10% - 8,316,500 Transient Occupancy Tax 13,100,000 - 13,100,000 2,711,781 21% - 13,100,000 Cannabis Tax 2,100,000 - 2,100,000 - 0% - 2,100,000 Franchise Fee Tax 1,408,900 - 1,408,900 190,530 14% - 1,408,900 License & Service Charges 1,687,300 - 1,687,300 438,600 26% 309,500 1,996,800 Fines & Penalties 141,000 - 141,000 16,281 12% - 141,000 Interest & Rent Income 334,000 - 334,000 500,182 150% - 334,000 Reimbursements 326,000 - 326,000 57,021 17% - 326,000 Other Revenues 105,000 - 105,000 38,340 37% (9) 104,991 Other Sources 43,800 - 43,800 8,569 20% - 43,800 Total Revenues 36,041,100 - 36,041,100 4,799,743 13% 309,491 36,350,591 General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 9/30/2022 Actuals % of Budget
For the Quarter Ended September 30, 2022
Budget to Actual Comparison
Revenues
53 Summary of Expenditure Adjustments
4December 20, 2022 City of Goleta – FY 2022/23 First Quarter Financial Review General Government 6,218,750 184,723 6,403,473 1,720,729 27% 10,507 6,413,980 General Services 3,281,675 325,872 3,607,547 818,503 23% 82,504 3,690,051 Library 434,600 - 434,600 68,985 16% (9) 434,591 Finance 1,789,500 3,880 1,793,380 312,136 17% - 1,793,380 Planning & Env. Review 4,293,800 260,657 4,554,457 696,431 15% 286,313 4,840,770 Public Works 8,098,300 4,192,999 12,291,299 919,530 7% - 12,291,299 Neighborhood Services 2,074,600 662,541 2,737,141 585,114 21% (10,507) 2,726,634 Public Safety 9,766,000 - 9,766,000 1,583,224 16% - 9,766,000 Non-Departmental 858,000 - 858,000 6,992 1% - 858,000 Capital Improvement Projects 7,260,078 3,074,236 10,334,314 19,080 0% - 10,334,314 Total Expenditures 44,075,303 8,704,908 52,780,211 6,730,724 13% 368,808 53,149,019 General Fund Statement of Revenue and Expenditures
City of Goleta
For the Quarter Ended September 30, 2022
Budget to Actual Comparison
Original Budget Prior Revisions Current Budget 9/30/2022 Actuals % of Budget Recommended
Revisions Amended BudgetExpenditures
54 Personnel Updates
5December 20, 2022 City of Goleta – FY 2022/23 First Quarter Financial Review Neighborhood Services – Parks and Recreation
 Part-time Management Assistant (Grade 107) recommended to be reclassified as full-time  Position currently vacant and will be programmed 100% under Parks and Recreation  No new appropriation needed due to vacancy and realized salary savings available  Future annualized increase costs are at approximately $50,000.  Total FTE’s will increase from 116.755 to 117.255
Other Schedule of Authorized Positions and Salary Schedule Updates  Cleanup change to correct title of “Homelessness Services Coordinator” (was using old title “Homelessness Outreach Coordinator”)  Cleanup change to reflect 2.0 FTE (Principal Civil Engineer and Assistant Engineer) under Traffic Operations & Maintenance instead of Street
Lighting, to match what was adopted at budget adoption.  Updated Salary Schedule that reflects City Council action taken on December 7, 2021 which includes an across the board 3% salary increase
(except City Manager and City Council) effective January 14, 2023  Adding Mayor and City Council to citywide Salary Schedule  Per MeasureW2018 approved by voters, which reflects salary set at 90% and 75% of the nonfamily median household income ($73,625)
of Goleta residents as published by the US Census Bureau, adjusted annually in December  Approximately 15.21% increase, effective December 3, 2022 55 General Fund – Fund Balance and
Reserves
6December 20, 2022 City of Goleta – FY 2022/23 First Quarter Financial Review  Revised estimated unassigned fund balance
estima
ted at $9.3 million on June 30, 2023
Reminder:
 Carryovers for CIP and Special projects
re
flected
 Fair market value adjustment
 Target level to maintain unassigned fund
balance at $4 millio
n, leaving $5.3 million
available for one-time use for unanticipated
expenditures and other unfunded liabilities,
priorities and projects
 $4 million to serve as revenue stabilizer and
support l
iquidity and cash flow needs when
dealing with timing issues and reimbursable
grants
 Staff evaluating reserve categories and
amount
s
Classification
FY 21/22
Ending Fund Balance Increase Decrease
FY 22/23
Est. Ending Fund
Balance
Reserve
Adjustments
FY 22/23 Revised
Est. Ending Fund
Balance
Prepaids and Deposit 26,176 26,176 - 26,176 City Hall Solar Removal 94,500 94,500 94,500 Public Facilities 830,108 830,108 830,108 Capital Equipment 791,653 791,653 - 791,653 Compensated Leave 407,606 407,606 - 407,606 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 - - - CalPERS Pension UAL - - - CIP Project - GCC FEMA Match - - - - CIP Project Funding 3,034,236 (3,034,236) - - Encumbrances 3,410,472 (3,410,472) - - FMV Adjustment 429,996 429,996 429,996 Unassigned Fund Balance 19,614,480 - (10,294,403) 9,320,077 (59,317) 9,260,761 Total 39,268,940 -$ (16,739,111)$ 22,529,829$ (59,317)$ 22,470,513$ 56 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 posted  Various recommended adjustments to special revenue funds, details can be seen in Attachment 5 – Exhibit A.

December 20, 2022 City of Goleta – FY 2022/23 First Quarter Financial Review 57 Looking Ahead
8 Date Description
January – February, 2023 FY 22/23 – Annual Comprehensive Financial Report and Single Audit Report
February TBD, 2023 Next Major Sales Tax Update
February 21, 2023 FY 22/23 Second Quarter (Mid-Year) Financial Review March 21, 2023 (TBD) User Fee Update for FY 23/24
March – April, 2023 Annual Work Program Workshops
May TBD, 2023 FY 23/24 & 24/25 Two Year Budget Workshops (Operating and CIP) June 20, 2023 FY 23/24 & 24/25 Two Year Budget Adoption December 20, 2022 City of Goleta – FY 2022/23 First Quarter Financial Review 58