Fiscal Year 2022-23 Second Quarter Financial Review — Goleta City Council, March 7, 2023

Agenda Item B.2

CONSENT CALENDAR
Meeting Date: March 7, 2023
TO: Mayor and Councilmembers
FROM: Luke Rioux, Finance Director
CONTACT: Tony Gonzalez, Accounting Manager
SUBJECT: Fiscal Year 2022/23 Second 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 financial update on the City’s preliminary actual revenue and expenditure activity through the second 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 2 1, 2022 (Mid-Cycle Budget). The information in this report is preliminary and provides a review of the revenue and expenditure activity from October 1 through December 31, 2022, and other relevant fin ancial information. Additionally, this report recommends various adjustments to the adopted budget.

In analyzing the attached report, the following information should be taken into consideration:

1. Revenues and expenditures are recorded during the peri od received or paid . It is only at the end of the fiscal year that accrual entries are made to associate the revenues and expenditures to the corresponding period.

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

3. Expenditures for salaries and some operating costs may be disbursed evenly on a month-to-month basis; however, there are some expenditure line items whereby funds are released or encumbered at the start of the new fiscal year. In addition, expenditures for Liability Insurance, Workers Compensation and Debt Servi ce are made on a quarterly, semi-annual or annual basis.
1 Meeting Date: March 7, 2023
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 con servative estimates. The budget also included increasing expenditures related to staff levels to address ongoing workload capacity to help meet service levels and address critical needs, including incorporating the new General Services Department and one-time funding for critical capital projects.

The FY 2022/23 Current Budget total expenditures are now at $53.3 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, 202 2, the City Council has approved various new expenditure budget appropriations totaling approximately $ 2.7 million. Of the $2.8 million, $2.2 million was programmed for the Pavement Rehabilitation Project. Other new appropriations include additional funding needed for Sustainability Program outreach, landscape maintenance, Ellwood Beach Drive Draining Repair project, and appropriations approved during the Q1 Financial Review , including adjustments for Building and Safety contract services and Airport Impact Analysis and Planning Document Review.

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

General Fund – Recommended Amendments Summary:

Staff is recommending various budget adjus tments this quarter which include a decrease of $(916,982) to revenues and an increase of $1,140,231 to expenditures.

Category
2021/22
Actuals
2022/23
Adopted
Budget
2022/23
Current
Budget
Recommended
Amendments
2022/23
Amended
Budget
Revenues and Other Sources 37,623,480$ 36,041,100$ 36,350,591$ (916,982)$ 35,433,609$ Operating Expenditures 30,895,556$ 36,815,225$ 43,014,705$ 1,042,481$ 44,057,186$ Capital Expenditures 251,642$ 7,260,078$ 10,334,314$ 97,750$ 10,432,064$ Total Expenditures 31,147,198$ 44,075,303$ 53,349,019$ 1,140,231$ 54,489,250$ Net Change to Fund Balance 6,476,282$ (8,034,203)$ (16,998,427)$ (2,057,213)$ (19,055,640)$ Beginning Fund Balance 32,792,658$ 39,268,940$ 39,268,940$ 39,268,940$ Ending Fund Balance 39,268,940$ 31,234,737$ 22,270,513$ (2,057,213)$ 20,213,300$ 2 Meeting Date: March 7, 2023

General Fund – Personnel Updates

In review and discussion with Finance, HR and City Manager’s Office, staff is recommending various personnel updates outside the annual normal budget process due to the critical support needed and review of evaluating current duties and responsibilities of staff positions. Personnel updates includ e one reclassification of a current Management Assistant to Human Resources Technician and adding a Planning Commission Clerk, which was previously supported by contract services. The proposed personnel updates are described below.

Reclassification – Management Assistant to Human Resources Technician

Staff is recommending a reclassification for one existing position. Section 2.4 of the Personnel Rules states that when the duties of a position have materially changed so as to necessitate reclassification, the Personnel Officer shall allocate the positio n to a more appropriate classification.

Staff recommends that the current Management Assistant (Grade 107) in Human Resources and City Attorney’s Office (shared position) be reclassified to a newly created classification, Human Resources Technician (Grade 108), which is an increase of 8%. The Human Resources Technician is a standard specialized paraprofessional human resources classification that performs a wide variety of technical assignments in recruitment, examinations, compensation, classification, and/or employee benefits programs and more appropriately reflects the majority of the duties currently performed by this job. The Personnel Officer determined that the employee has been working out of class since September 2022.

The fiscal impact of this reclassification results in an approximate annualized ongoing cost increase of $7,500 and no change to the FTE, since the position is already full -time. No new appropriation is needed in current fiscal year due to salary savings available. The classification specification for the Human Resources Technician can be found in Exhibit C of Attachment 5.

New Personnel – Planning Commission Clerk

Staff has long used the services of contractor Linda Gregory for highly specialized administrative support of the Planning Commission and Design Review Board (DRB), and for document imaging and records management projects. With the recent death of Ms.

Gregory, in review and discussion with PER, HR and City Manager’s Office, a new full-time Planning Commission Clerk position (Grade 107) is recommended to provide direct support of our PER boards and commissions, which include Planning Commission, Design Review Board and the new Historic Preservation Commission. This position will also include document imaging work and implementation of records management programs in the PER department and will provide other support to department operations. This work was previously supported by the contract services provided by Linda Gregory and supplemented by the Planning Permit Techni cian and Planning’s Management Assistant, who spent significant time developing agenda materials for the Planning Commission and DRB. A similar position supporting the agendas and meetings of community development- 3 Meeting Date: March 7, 2023

related boards and commissions exists in many other cities (the City of Santa Barbara has two such positions in its Community Development Department).

Staff is recommending this position now and outside of the normal annual budget process due to the unexpected loss of Ms. Gregory. Once filled, this new position will serve an important role and help deliver essential public hearing and records management services.

Annualized ongoing salary and benefit costs are at approximately $112,800 and $28,200 in current fiscal year if the position is filled by April. No new appropriation is needed for current fiscal year due to salary and contract savings available. The classification specification for the Planning Commission Clerk can be found in Exhibit D of Attachment 5.

When comparing the new full-time position to utilizing contract services, document imaging services was approximately $25,000 and clerk support was approximately $18,100 for a total of $43,100 for an estimated FTE equivalent of approximately 0.6 FTE. The new position would be about $70,0 00 more per year than previous contracted services.

However, this cost comparison does not account for support from the Planning Permit Technician and Management Assistant and additional work that would be required to support the Historic Preservation Comm ission. Staff believe that this new position will alleviate approximately 0.50 FTE of capacity for these other positions and would result in no additional financial impact . Staff also believe it would be extremely unlikely to find contract services similar to those performed by Ms. Gregory, and certainly not at the rate at which she performed them. Staff further believe that such services are more appropriately performed by employees under state independent contractor and CalPERS regulations. If Council a pproves the recommended personnel change, total FTE’s will increase from 117.275 to 118.275. The proposed Schedule of Authorized Positions can be seen in Exhibit B of Attachment 5.

General Fund Revenue Analysis:

The tables presented in this section inc lude budget-to-actual comparisons for 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 summarizes second quarter budget-to-actual activity, which is followed by a brief discussion of the key revenue variances and where the City is trending.

4 Meeting Date: March 7, 2023

Table 3 – General Fund FY 2022/23 Revenues through Q2 (December 31)

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 in Lieu of Motor Vehicle License Fees (MVLF), which is received in two payments during January and May, and (3) the monthly Documentary Transfer Tax revenue, wh ich 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 Revenue Neutrality Agreement (RNA). The amount shared with the County is estimated to be approximately $4.0 million for FY 22/23.

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

When compared to prior year quarter actuals, a n increase of 14.6% is experienced in this category due to unanticipated higher Documentary Transfer Tax revenues received through the quarter.

During budget adoption staff discussed that the City had experienced historic highs in transfer tax over the last two fiscal years , due to the low mortgage rate environment and high demand and low supply of inventory . As inventory continues to remain lo w and mortgage rates continue to rise, staff anticipate s a slowdown in property transfers throughout FY 22/23. However, as it was noted in Q1 , the Ritz Carlton – Bacara property had finalized its sale in early November 2022 and approximately $291,427 of one -time documentary transfer tax was received in December 2022 . 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 fourth quarter (year-end) financial review.

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget Qtr YTD Actuals
%
Realized
Qtr YTD
% Chg
Property Taxes 8,655,521 2,162,057 8,478,600 2,467,978 29.1% 14.1% Sales Taxes 8,572,807 2,871,838 8,316,500 3,290,722 39.6% 14.6% Transient Occupancy Tax 14,341,129 5,814,840 13,100,000 5,789,817 44.2% -0.4% Cannabis Tax 1,738,534 570,778 2,100,000 273,470 13.0% -52.1% Franchise Fee Tax 1,513,730 402,115 1,408,900 389,957 27.7% -3.0% License & Service Charges 1,929,169 905,460 1,996,800 956,156 47.9% 5.6% Fines & Penalties 168,275 56,092 141,000 49,273 34.9% -12.2% Interest & Rent Income (105,801) 108,598 334,000 683,262 204.6% 529.2% Reimbursements 386,437 170,288 326,000 113,981 35.0% -33.1% Other Revenues 398,976 26,743 104,991 47,059 44.8% 76.0% Other Sources 24,704 13,765 43,800 10,700 24.4% -22.3% Total Revenues 37,623,480$ 13,102,575$ 36,350,591$ 14,072,375$ 38.7% 7.4% Revenues
FY 2022/23FY 2021/22
5 Meeting Date: March 7, 2023

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 consumer behavior and business activity. The City does not receive its full 1% sales tax allocation of the 7.75% sales tax rate that is normally allocated to cities. The City shares 30% of the 1% sales tax revenues with the County of Santa Barbara , per the RNA . The amount projected to be shared this fiscal year is approximately $3.6 million.

The City’s sa les tax base is generated from various main industry categories, including General Consumer Goods with a dominant share at an average of 20%. The General Consumer Goods category is represented by a multitude of retail stores that provide various consumer g oods. The businesses in this category include large discount department stores, electronics stores, home furnishing stores and other retail stores. The next largest industry categories are the State and County Pools (primarily online sales) now at 18% (historically 14%). When combined together, these two industry groups account for 38% 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 b ars), Building and Construction at 13% to 12%, and Autos and Transportation at 1 0%. 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 second quarter, sales tax receipts were tracking higher in comparison to the prior year second quarter by 14.6% (or ~$418,884) at approximately $3.3 million. In January 2023, Autos and
Transportation
10%
Building and
Construction
12%
Business and Industry
13%
Food and Drugs
6%
Fuel and Service
Stations
8%
General Consumer
Goods
20%
Restaurants and Hotels
13%
State and County Pools
18%
6 Meeting Date: March 7, 2023

staff had its key sales tax meeting with our consultants HdL, and learned the increase was largely driven by fuel and service stations and restaurants and hotels. Based on current actual sales tax data and revised estimates, the City’s sales tax is projected to reach up to $8.7 million , approximately 4.8% or $400,000 higher than budgeted. Given the level of uncertainty and volatility, staff is not recommending an adjustment to its current sales tax estimates.

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 estimate of $ 13.1 million. TOT has historically been the largest revenue source since FY 2012/13 . TOT is the most volatile and was the most impacted by the pandemic due to a decrease in overnight stays and is expected to recover over the course of the fiscal year . During budget adoption, staff assumptions include a gradual rise to continue in ADR rates and flattening out. 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 Goleta. With Super 8 converting to permanent housing, the supply of hotel rooms has been reduced by 65, for a total estimated supply of 1,306 hotel rooms. It is anticipated that demand for rooms 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 unknown factors that add uncertainty and volatility, include ongoing recessionary impacts and the effects that fiscal and monetary policy intervention may have on travel behavior and hotel activity. For these reasons, 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 o f 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 a portion of the unassigned fund balance to serve as an immediate revenue stabilizer, or the $10.1 million contingency reserve to temporarily fall back on and give staff time to assess the situation.

Based on actual receipts (cash basis) received by December 31 , TOT revenues of $5,789,817 were down -0.4% when compared to the same quarter in the prior year of $5,814,840 on a cash basis . This decrease is due to timing of receipts processed by December 31. TOT is due within thirty days after the end of the prior month. For example, TOT collected for November is due by December 31. The $5.8 million reflected in the report represents July through October TOT receipts.

Staff has prepared the following tabl e for informational purposes to show how our TOT is performing through the end of December on an accrual basis of actual receipts received .

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

7 Meeting Date: March 7, 2023
Table 4 – TOT Revenues for the First Six Months of FY 2022/23 (Accrual Basis) On an accrual basis, for the first six months, TOT revenues were at $7.6 million or up by $70,421 or 0.9% when compared to prior year for the same period. When compared to pre- pandemic levels of FY 18/19, TOT was up by approximately $ 1.5 million or 36.6%.

Occupancy rates for the July through December period were on average between 81% and 90% with the average daily rate ranging between $265 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 million, TOT revenues are trending above targeted levels and similar to FY 21/22, which reached $14.3 million. Given the ongoing volatility and uncertainty, staff does not recommend a revenue adjustment at this time and will review again at third quarter.

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

Table 5 – Current Cannabis Tax Rates
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$ 1,618,463$ (85,784)$ -5.0% August 1,278,046 1,365,353 894,806 1,546,744 1,524,459 (22,285) -1.4% September 1,010,472 1,057,156 858,289 1,322,888 1,455,445 132,557 10.0% October 904,428 1,008,713 845,369 1,130,339 1,139,646 9,307 0.8% November 875,203 826,170 639,146 968,997 1,049,988 80,991 8.4% December 692,371 731,050 322,282 891,069 846,705 (44,364) -5.0% Total 6,086,133$ 6,378,137$ 4,229,813$ 7,564,285$ 7,634,706$ 70,421$ 0.9% 18/19 Baseline $ Change 292,004$ (1,856,320)$ 1,478,152$ 1,548,573$ 18/19 Baseline % Change 4.8% -30.5% 23.2% 36.6%
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: March 7, 2023

The City of Goleta currently has 14 active licenses and 2 other applications in the review process. When excluding businesses with multiple locations, there are currently 11 business operators, with 10 operators now reporting cannabis business tax revenues.

Cannabis business tax payments are due quarterly by the end of the following month (e.g., October through December, is due by January 31). Given the timing of when cannabis tax revenues are due, only first quarter actual receipts are shown that were received by December 31, which totaled $ 273,470 or 13% of total cannabis revenue budget of $2.1 million. This is a decrease of 52.1% when compared to prior year for the same quarter.

At the time of preparing this report, preliminary data is showing the City has now collected approximately $ 510,321 of cannabis business tax revenue on an accrual basis , which includes the second quarter revenues due by end of January. When comparing actual revenues received this year on an accrual basis, this would be a 50.1% decrease for the same period in the prior year.

Due to the data received and known through Q2, cannabis tax revenues on a full fiscal year basis are currently trending towards $1.1 million. Staff is recommending a decrease of $1 million to cannabis revenue of $2.1, for a revised revenue projection of $1.1 million. The unassigned fund balance is able to serve as a revenue stabilizer to immediately absorb this impact.

Staff has had discussions with cannabis operators and other jurisdictions and cannabis tax revenue activity continues to be impacted by increased competition and oversuppl y statewide. In addition, distribution operators have continued to 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 retail license s 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 with operators collecting payment from other retailers across the state due to federal regulations.

Cannabis tax revenues will continue to experience ongoing volatility as uncertainty surrounds the cannabis industry. Staf f will continue to evaluate 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 early next fiscal year. Should revenues continue to fall short of estimates, the unassigned fund balance is available to serve as a revenue stabilizer and absorb the impact.

Table 6 summarizes the approved Cannabis Business License Operators as of the date preparing this report and the pending applicants in process.

9 Meeting Date: March 7, 2023

Table 6 – Cannabis Business License Application Summary

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 report 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 direction to staff in support of adjusting the medicinal retail tax to be set at the retail rate of 5% and was also supportive of updating the cannabis ordinance extending the allowable hours of operation for cannabis retailers to 10:00 p.m., rather than the current 8:00 p.m. Extending these hours could allow the City’s retailers to reca pture sales (and related sales tax revenue) that are likely being lost to retailers in nearby jurisdiction during these hours. These changes will require a resolution and ordinance update that is planned to be brought back in later this fiscal year, pending staff workload and vacancies.

Franchise Fees

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

Electric and Gas providers ma ke annual payments in April. The Cable provider is on a quarterly payment plan, while Solid Waste fees are collected monthly, with a one -time annual base fee of $100,000 paid at the beginning of the fiscal year. Total franchise fees # Status Business Application Name Location Primary License Type Notes Paying Tax? 1 Approved CalGreen
(Legal Non-Conforming)
164 Aero Camino Storefront Retail yes
2 Approved Santa Barbara Care Center
(Legal Non-Conforming)
5814 Gaviota Street Microbusiness Storefront Retail
Cultivation
Distribution
yes
3 Approved Organic Greens Collective
(Legal Non-Conforming)
5902 Daley Street Storefront Retail yes
4 Approved Green Rush Alliances LLC 6332 Lindmar Ave Manufacturing Distribution yes 5 Approved Greenbridge Patient Collective 5940 Matthews St Microbusiness Distribution Manufacturing
Non-Storefront Retail
(Delivery)
yes
6 Approved Sublime Processing 123 Aero Camino Unit A Microbusiness Manufactuer Distribution
Non-Storefront Retail
(Delivery)
yes
7 Approved HERBL 759 Ward Drive Distribution yes
9 Approved HERBL 839 Ward Drive Distribution yes
10 Approved HERBL 749 Ward Drive Distribution yes
11 Approved Thornwood Distribution LLC 5756 Thornwood Drive Cultivation (Processor) Nursery no 12 Approved One Plant 290 Storke Road Storefront Retail yes 13 Approved Ocean Grown Farms 176 Aero Camino Microbusiness Distribution Manufacuring
Non-Storefront Retail
(Delivery)
no
14 Approved Firefly Delivery, LLC 5775 Dawson Ave Non-Store Front Retail (Delivery)
Delivery only no
15 Pending AGQ Green Nature 859 Ward Drive. Suite 103Testing Preliminary approved with City, waiting on State license
16 Pending Hollister Distribution, Inc. 5631 Calle Real Storefront Retail Application review in process 17 TBD TBD 5999 Hollister Storefront Retail Have not received application 10 Meeting Date: March 7, 2023

collected by the end of second quarter were $389,957 or 27.7% of the budget, which is on track with historical amounts.

Licenses and Service Charges

This revenue category reflects the user fees and charges as they relate to business license processing, planning and building permit fees, staff time charges related to development activity, and library management service charges. All revenue accounts 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.

Table 7 – Licenses and Service Charges Summary

Through the end of the second quarter, revenues were at $ 956,156 and are tracking as expected against the current budget of $2.0 million at 47.9%. In comparison to the same period in prior year, overall revenues are up by 5.6%, primarily due to building permit activity and plan check fees.

Fines and Penalties

The City collects various fines and penalties related to traffic, parking, towing, and lost item fees related to the library. Overall receipts of $ 49,273 were at 34.9% of budget estimates of $141,000. In comparison to the same period l ast year, overall revenues are down by

12.2%. 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 accounts for rental income from property owned by the City as well as investment earnings generated from the City’s investment program. The budgeted revenues of $ 334,000 were revised at budget adoption to reflect anticipated impacts of increasing interest rates.

Through the end of the second quarter, in terest and rent income of $ 683,262 were at 204.6% of the total budget. In comparison to prior year for the same quarter, revenues were up 529.2%. T his increase is due to a fair market value (FMV) adjustment of $429,996 Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget

QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
Legal Deposits Earned 15,982 4,111 1,000 6,072 607.2% 47.7% Planning Fees 134,161 65,526 103,000 71,137 69.1% 8.6% Planning Deposits Earned 255,513 127,003 200,000 47,327 23.7% -62.7% Building Permits 422,776 193,890 605,000 270,775 44.8% 39.7% Public Works Deposits Earned 44,588 15,490 58,000 5,838 10.1% -62.3% PW/Engineering Fees 134,593 63,169 125,000 48,280 38.6% -23.6% Solid Waste Roll Off Fees 29,120 11,934 30,000 13,780 45.9% 15.5% Business License 515,712 211,018 452,000 237,499 52.5% 12.5% Plan Check Fees 290,934 131,834 334,500 243,606 72.8% 84.8% Other Licenses & Charges 85,791 81,486 88,300 11,842 13.4% -85.5% TOTAL 1,929,169$ 905,460$ 1,996,800$ 956,156$ 47.9% 5.6% FY 2021/22 FY 2022/23
Licenses and Service
Charges
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applied to the City’s investment prog ram 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 revenues are at a $184,512 or at 77% of budget.

Reimbursements

This revenue category primarily accounts for all staff time reimbursements (cost recovery) related to the CIP and Redevelopment Successor Agency administrative and direct costs.

Additionally, it includes claim reimbursements or other one -time miscellaneo us reimbursements. Staff that work directly on projects or programs supported by special revenue funds can charge staff time against the CIP project budgets supported by special revenue funds (if eligible) and reimburse the General Fund. The overall amounts vary year to year, depending on the use of contract engineering services. Contract engineering services are paid directly from the CIP project budgets supported by the special revenue funds, and therefore do not require payments from the General Fund. The revenues received through the end of the quarter totaled $113,981 and were at 35% of the total budgeted amount of $326,000. In comparison to prior year for the same quarter, revenues decreased by -33.1% or $56,307 due to higher staff time reimbursement charges reflected in the second quarter.

Other Revenues

This category accounts for all other remaining General Fund revenue amounts such as Motor Vehicle License Late Fees (MVLF), Friends of the Library donations, one -time donations, and miscellaneous revenues. Revenues were at $ 47,059 by the end of the quarter or approximately 44.8% of the total budgeted amount of $ 105,000. In comparison to prior year for the same quarter, revenues increased by 76%. This increase in revenue activity is primarily due to one-time revenues received from library donations and timing of when revenues were received this fiscal year. Staff is also recommending a cleanup adjustment to reflect a transfer of $14,231 from Fund 320 to Fund 101, related to previous CalOES reimbursements.

Other Sources

This category accounts for other financing sources such as funds transferred in from other funds or other fund resources received from transactions such as sale of securities or cash received from loans or when bonds are issued. City staff primarily utilizes this category to account for funds transferred in for staff time spent in administering the Community Development Block Grants (CDBG) program. Other sources received through the quarter were at 24.4% or $10,700 of the total budget amount of $43,800.

General Fund Expenditure Analysis:

The General Fund expenditures budget is currently at $ 53.3 million. Total expenditures through the second quarter should be about 50% of the budget, assuming the timing of expenditures is consistent throughout the year. By the end of the second quarter total expenditures of $15.3 million were at 28.8% of the total budgeted amount. In comparison to prior year for the same quarter, expenditures were up 27.9%. This is primarily due to 12 Meeting Date: March 7, 2023

timing of payments made for public safety, additional one -time payments 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 second quarter along with savings in others. Staff have reviewed their budgets and operations and are recommending various new appropriations , budget transfers and personnel updates described further below.

Table 8 summarizes the General Fund expenditure budget activity by department, which is followed by a brief discussion of the key expenditure variances and recommended adjustments.

Table 8 - General Fund FY 2022/23 Expenditures through Q2 (December 31)

All departments were within range (at or below 50%) of their overall allocated budgets as of December 31, 2022. Provided in Attachment 2 of this report is a “Budget to Actuals” comparison of the Department’s divisions and programs. Some of the significant variances for the department’s programs are noted below along with recommended adjustments. The following recommended adjustments 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 Management ). Staff is recommending an increase of $4,000 in City Clerk’s office to cover the increasing number of ordinances requiring codification.

Planning and Environment Review (PER)

Staff is recommending budget appropriations of $63,881 in the PER Department for FY 21/22 missed carryover budget. This includes $48,880.88 in Advanced Planning to cover the Computer Software Inc. Contract 2011 -050.1 and $15,000 in Sustainability for EV Chargers.

Public Works (PW)

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget

QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
General Government 6,401,327 3,430,946 6,413,980 2,900,561 45.2% -15.5% General Services 454,270 0 3,690,051 1,508,914 40.9% -
Library 251,077 121,678 434,591 148,799 34.2% 22.3%
Finance 1,196,075 554,109 1,793,380 619,321 34.5% 11.8% Planning & Env. Review 3,382,657 1,526,361 4,890,770 1,669,563 34.1% 9.4% Public Works 7,525,224 1,834,575 12,441,299 2,497,465 20.1% 36.1% Neighborhood Services 1,761,892 868,175 2,726,634 1,196,730 43.9% 37.8% Public Safety 8,470,638 3,454,182 9,766,000 4,690,554 48.0% 35.8% Non-Departmental 1,452,398 109,076 858,000 16,802 2.0% -84.6% Capital Improvement Projects 251,642 106,352 10,334,314 108,167 1.0% 1.7% Total Expenditures 31,147,198$ 12,005,454$ 53,349,019$ 15,356,876$ 28.8% 27.9% FY 2021/22
Expenditures
FY 2022/23
13 Meeting Date: March 7, 2023

Staff is recommending a budget appropriation of $55,000 in the PW Street Maintenance Department. This includes $25,000 to cover the Calle Real, Maria Ignacio Vegetation Removal project, $18,000 to cover the Tree Planting/Old Town project, and $12,000 to cover the Diseased/compromised Right of Way Tree removals.

Capital Improvements Program (CIP)

Staff is recommending a new budget appropriation of $97,750 for two CIP projects . This includes a decrease of $(2,250.00) for the San Jose Creek Channel Repair Project (Project #9009) that is now closed and an increase of $100,000 for the LED Street Lighting Project (Project #9056) to cover the Tanko Contract 2019-015.1 for Construction and unanticipated invoices.

Non-Departmental

Staff is recommending a budget appropriation of $974,600 related to a settlement agreement for eminent domain property acquisition and inverse condemnation related to zoning for the property needed as part of the Ekwill Street and Fowler Road Extensions Project (Project #9002).

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.

14 Meeting Date: March 7, 2023

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

As shown above, the revised estimated FY 2022/23 fund balance is projected at $20.2 million as of June 30, 2023.

After factoring in recommended adjustments, adjusting for staff target levels for revenue stabilization and liquidity and cash flow needs with grant reimbursements of $3 million, the unassigned fund balance available for one-time use is now projected to be $3 million. The unassigned fund balance is comprised of funds that are not committed for any specific purpose. It is used for economic stability should revenues fall short, liquidity and cash flow needs, and for various one-time projects or other one-time priority needs.

The $3 million unassigned fund balance held for liquidity and revenue stability will continue to serve as a revenue stabilizer and support liquidity and cash flow needs when dealing with timing issues of reimbursable grants through year end and will be re-evaluated during the upcoming budget process.

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 approxi mately $143.9 million through the end of FY 2022/23.

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- 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 1,105,541 11,235,254 - 11,235,254 Street Maintenance - - - Sustainability - - -

type funds are balanced with revenues matching expenditures. However, on an actual basis, funds are reimbursed after they are expended. The reimbursement requests for grant expenditures are submitted either on a monthly or quarterly basis by the depart ment staff responsible for the project reimbursements. Any negative balances are due to the timing of revenues being received by the City. Revenue projections are reviewed on a quarterly basis and recommended adjustments are made when necessary. The Other Funds section below briefly describes the financial activity through the quarter . Attachment 4 provides a CIP Expenditure Summary on a budget to actual basis to ensure that projects do not exceed the appropriations allocated to the project.

Other Funds:

Gas Tax Fund (Fund 201)

The state imposes sales taxes and per-gallon excise taxes on gasoline and diesel fuel. The local portion of these allocation flows through the Highway Users Tax Account (HUTA).

State law requires that these funds be used exclusiv ely for maintenance of the street and highway system. Gas tax revenues through the end of the quarter are at $394,779 or 44.2% 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.

SB1 Road Maintenance & Repair Act (RMRA) (Fund 203)

Senate Bill 1 (SB 1) – Road Repair and Accountability Act of 2017 has been in effect since November 1, 2017. Revenues are generated from fuel and vehicle registration taxes. State law requires these funds be used exclusively for the transportation system. SB 1 revenues through the end of the quarter are at $ 313,751 or 43.4% 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 $1.3 million or 96.1% 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 Association of Governments (SBCAG) receives a half -cent sales tax for transportation improvements in Santa Barbara County. The City of Goleta receives a portion of those funds to use exclusively for transportation related purposes.

Measure A revenues through the end of the quarter are at $ 1 million or 50.6% of the $2.1 million revenue budget amount. Budgeted expenditures are programmed at $5 million and include a budget appropriation r equest of $ 75,000. Through the end of the quarter $ 2.8 million or 56.8% of budget have been expended or encumbered.

Recommended Budget Amendments – Special Revenue Funds:

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

16 Meeting Date: March 7, 2023

FINANCE COMMITTEE REVIEW:

The Finance Committee met to review the Fiscal Year 2022/23 Second Quarter Financial Review Report on February 28, 2023.

FISCAL IMPACTS:

General Fund

Revenues are recommended for a decrease of $ (916,982) and expenditures for an increase of $1,140,231. The recommended budget adjustment results in a net decrease of ($2,057,213) to the total fund balance of the General Fund. After adjustments, the total ending fund balance is projected at $ 20.2 million, which includes an unassigned fund balance of $6 million ($3 million held for revenue stabilization and liquidity, and $3 million available for one-time use). Additional details of the accounts affected by the recommended General Fund budget adjustments can be found in Exhibit A that is part of Attachment 5 – Resolution Amending the City’s Operating and CIP Budget for Fiscal Year 2022/23.

The proposed reclassification of the Management Assistant to Human Resources Technician in City Attorney’s Office/Human Resources is estimated at an ongoing cost at approximately $7,500. No new appropriation is needed for this reclassification in current fiscal year due to vacancy salary savings available.

The proposed new Planning Commission Clerk position in the Planning Commission and Design Review program is estimated at annualized cost at approximately $112,800. No new appropriation is needed for this new position in current fiscal year due to vacancy salary and contract savings available. If Council approves the recommended personnel changes, total FTE’s will increase by 1 FTE from 11 7.275 to 11 8.275. The pro posed Schedule of Authorized Positions can be seen in Exhibit B of Attachment 5.

Other Funds

Recommended amendments to Other Special Revenue Funds that were described above can be found in detail in Attachment 5 - Exhibit A. The additional appropriations can be supported by the fund balances of the Special Revenue Funds, as shown in Attachment 3.

Council is asked to adopt the attached resolution (Attachment 5) approving the recommended budget adjustments.

City’s Cash Flow and Position:

The City’s Finance Department monitors its cash flow and position daily. The cash funds are pooled and are con sidered 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. Wh en pooled all together, the City’s cash position has been on average approximately $70 million.

17 Meeting Date: March 7, 2023
ALTERNATIVES:

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

Reviewed By: Approved By:
___________________ _________________
Kristine Schmidt Robert Nisbet
Assistant City Manager City Manager
ATTACHMENTS:

1. General Fund Statement of Revenues & Expenditures

2. General Fund Interim Statements by Department

3. Interim Revenue and Expenditure Summary by Fund

4. CIP Expenditure Summary by Project

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

6. Fiscal Year 2022/23 Second 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 2,467,978 29% 68,787 8,547,387 Sales Taxes 8,316,500 - 8,316,500 3,290,722 40% - 8,316,500 Transient Occupancy Tax 13,100,000 - 13,100,000 5,789,817 44% - 13,100,000 Cannabis Tax 2,100,000 - 2,100,000 273,470 13% (1,000,000) 1,100,000 Franchise Fee Tax 1,408,900 - 1,408,900 389,957 28% - 1,408,900 License & Service Charges 1,687,300 309,500 1,996,800 956,156 48% - 1,996,800 Fines & Penalties 141,000 - 141,000 49,273 35% - 141,000 Interest & Rent Income 334,000 - 334,000 683,262 205% - 334,000 Reimbursements 326,000 - 326,000 113,981 35% - 326,000 Other Revenues 105,000 (9) 104,991 47,059 45% 14,231 119,222 Other Sources 43,800 - 43,800 10,700 24% - 43,800 Total Revenues 36,041,100 309,491 36,350,591 14,072,375 39% (916,982) 35,433,609 General Government 6,218,750 195,230 6,413,980 2,900,561 45% 4,000 6,417,980 General Services 3,281,675 408,376 3,690,051 1,508,914 41% - 3,690,051 Library 434,600 (9) 434,591 148,799 34% - 434,591 Finance 1,
789,500 3,880 1,793,380 619,321 35% - 1,793,380 Planning & Env. Review 4,293,800 596,970 4,890,770 1,669,563 34% 63,881 4,954,651 Public Works 8,098,300 4,342,999 12,441,299 2,497,465 20% - 12,441,299 Neighborhood Services 2,074,600 652,034 2,726,634 1,196,730 44% - 2,726,634 Public Safety 9,766,000 - 9,766,000 4,690,554 48% - 9,766,000 Non-Departmental 858,000 - 858,000 16,802 2% 974,600 1,832,600 Capital Improvement Projects 7,260,078 3,074,236 10,334,314 108,167 1% 97,750 10,432,064 Total Expenditures 44,075,303 9,273,716 53,349,019 15,356,876 29% 1,140,231 54,489,250 Net Change in Fund Balance (8,034,203) (8,964,224) (16,998,427.4) (1,284,501) (2,057,213) (19,055,640) Beginning Fund Balance 39,268,940 39,268,940 39,268,940 39,268,940 Ending Fund Balance 31,234,737 22,270,513 37,984,439 20,213,300 For the Quarter Ended December 31, 2022
Budget to Actual Comparison
Revenues
Original Budget Prior Revisions Current Budget 12/31/2022 Actuals % of Budget Recommended
Revisions Amended BudgetExpenditures
General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 12/31/2022 Actuals % of Budget

Page 1 ends

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 December 31, 2022
Attachment 2
Annual
"Current" Budget

QTR YTD
Actuals
Remaining
Balance
Percent
Received
Prior Year
QTR YTD Actuals
Taxes
Property Taxes 8,478,600 2,467,978 6,010,622 29.1% 2,162,057 Sales Taxes 8,316,500 3,290,722 5,025,778 39.6% 2,871,838 Transient Occupancy Tax 13,100,000 5,789,817 7,310,183 44.2% 5,814,840 Cannabis Tax 2,100,000 273,470 1,826,530 13.0% 570,778 Franchise Fee Tax 1,408,900 389,957 1,018,943 27.7% 402,115 Total 33,404,000 12,211,944 21,192,056 36.6% 11,821,628 Licenses & Service Charges
Legal Deposits Earned 1,000 6,072 (5,072) 607.2% 4,111 Planning Fees 103,000 71,137 31,863 69.1% 65,526 Planning Deposits Earned 200,000 47,327 152,673 23.7% 127,003 Building Permits 605,000 270,775 334,225 44.8% 193,890 Public Works Deposits Earned 58,000 5,838 52,162 10.1% 15,490 PW/Engineering Fees 125,000 48,280 76,720 38.6% 63,169 Solid Waste Roll Off Fees 30,000 13,780 16,220 45.9% 11,934 Business License 452,000 237,499 214,501 52.5% 211,018 Plan Check Fees 334,500 243,606 90,894 72.8% 131,834 Other Licenses & Charges 88,300 11,842 76,458 13.4% 81,486 Total 1,996,800 956,156 1,040,644 47.9% 905,460 Fines and Forfeitures
Fines & Penalties 141,000 49,273 91,727 34.9% 56,092 Total 141,000 49,273 91,727 34.9% 56,092 Investment Income
Interest & Rent Income 334,000 683,262 (349,262) 204.6% 108,598 Total 334,000 683,262 (349,262) 204.6% 108,598 Reimbursements
Reimbursements 326,000 113,981 212,019 35.0% 170,288 Total 326,000 113,981 212,019 35.0% 170,288 Othe
r Revenues
Other Revenues 104,991 47,059 57,932 44.8% 26,743 Total 104,991 47,059 57,932 44.8% 26,743 Other Financing Sources
Transfers In 43,800 10,700 33,100 24.4% 13,765 Total 43,800 10,700 33,100 24.4% 13,765 TOTAL REVENUES 36,350,591 14,072,375 22,278,217 38.7% 13,102,575

Page 1 ends

22 City of Goleta
General Fund
Interim Statement of Revenues and Expenditures
For the Quarter Ended December 31, 2022
Attachment 2
Annual
"Current"
Budget

QTR YTD
Actuals Encumbrances Totals
Remaining
Balance
%YTD Expended
w/ Encumbr
General Government
City Council 497,750 287,272 - 287,272 210,478 57.7% City Manager 2,146,523 822,602 295,460 1,118,062 1,028,461 52.1% City Clerk 723,500 282,683 41,993 324,676 398,824 44.9% City Attorney 1,010,400 356,833 347,649 704,483 305,917 69.7% Community Relations 519,707 207,285 49,675 256,961 262,747 49.4% Support Services 1,516,100 943,886 71,818 1,015,703 500,397 67.0% Total 6,413,980 2,900,561 806,596 3,707,156 2,706,824 57.8% General Services
General Services 651,400 219,537 - 219,537 431,863 33.7% Facilities 1,395,551 658,583 110,103 768,686 626,865 55.1% Information Technology 870,000 352,524 142,266 494,790 375,210 56.9% Fleet Management 773,100 278,270 309,629 587,899 185,201 76.0% Total 3,690,051 1,508,914 561,997 2,070,912 1,619,139 56.1% Library
Library Services 434,591 148,799 186,323 335,122 99,469 77.1% Total 434,591 148,799 186,323 335,122 99,469 77.1% Finance
Admin
istration 1,793,380 619,321 145,413 764,734 1,028,646 42.6% Total 1,793,380 619,321 145,413 764,734 1,028,646 42.6% Planning & Environmental Review
Administration 436,300 187,885 - 187,885 248,415 43.1% Current Planning 2,031,111 694,229 100,511 794,740 1,236,371 39.1% Building & Safety 664,085 288,304 370,061 658,365 5,720 99.1% Advanced Planning 1,010,541 275,859 263,047 538,906 471,635 53.3% Planning Commission 54,400 5,600 - 5,600 48,800 10.3% Sustainability Program 438,233 135,091 55,286 190,377 247,856 43.4% Housing Program 256,100 82,596 15,750 98,346 157,754 38.4% Total 4,890,770 1,669,563 804,655 2,474,218 2,416,552 50.6% Public Works
Administration 876,200 390,317 5,707 396,024 480,176 45.2% Engineering Services 997,447 230,938 383,007 613,945 383,502 61.6% Facility Maintenance - 225 - 225 (225) #DIV/0!
Parks & Open Spaces 2,231,619 455,398 691,190 1,146,589 1,085,030 51.4% Capital Improvement Program 1,794,853 346,630 208,937 555,567 1,239,286 31.0% Street Lighting 33,700 14,688 - 14,688 19,012 43.6% Traffic Ops & Maintenance 563,800 42,812 78 42,890 520,910 7.6% Street Maintenance 5,943,681 1,016,457 2,442,104 3,458,561 2,485,120 58.2% Solid Waste and Environmen - - - - -
Total 12,441,299 2,497,465 3,731,023 6,228,488 6,212,811 50.1% Neighborhood Services
Neighborhood Services 1,189,834 605,338 84,928 690,266 499,568 58.0% Homelessness 526,600 13,444 275,292 288,737 237,863 54.8% Economic Development 179,643 93,381 86,262 179,643 - 100.0% Parks & Recreation 730,665 484,567 - 484,567 246,098 66.3% Parks & Recreation 99,892 - - - 99,892 0.0%
Total 2,726,634 1,196,730 446,483 1,643,213 1,083,421 60.3% Public Safety
Public Safety 9,766,000 4,690,554 - 4,690,554 5,075,446 48.0% Total 9,766,000 4,690,554 - 4,690,554 5,075,446 48.0% Non-Departmental
Debit Service 853,000 9,238 - 9,238 843,762 1.1% Non-Departmental 5,000 7,564 - 7,564 (2,564) 151.3% Total 858,000 16,802 - 16,802 841,198 2.0% Capital Improvement Projects
Capital Improvement Projects 10,334,314 108,167 1,252,711 1,360,878 8,973,436 13.2% Total 10,334,314 108,167 1,252,711 1,360,878 8,973,436 13.2% TOTAL EXPENDITURES 53,349,019 15,356,876 7,935,201 23,292,077 30,056,942 43.7%

NET REVENUES OVER
EXPENDITURES (16,998,427) (1,284,501)
BEGINNING FUND BALANCE 39,268,940 39,268,940
ENDING FUND BALANCE 22,270,513 37,984,439

Page 2 ends

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 December 31, 2022
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
101 General Fund
Revenue 36,041,100 36,350,591 (916,982) 35,433,609 14,072,375 - 14,072,375 38.7% Expenditures 44,075,303 53,349,019 1,140,231 54,489,250 15,356,876 7,935,201 23,292,077 43.7% Addition to/(use of) reserves (8,034,203) (16,998,427) (2,057,213) (19,055,640) (1,284,501) (7,935,201) (9,219,702) Beginning Fund Balance 39,268,940 39,268,940 39,268,940 39,268,940 Ending Fund Balance 31,234,737 22,270,513 20,213,300 37,984,439 201 Gas Tax
Revenue 892,266 892,266 - 892,266 394,779 - 394,779 44.2% Expenditures 765,600 1,754,629 - 1,754,629 175,767 2,138,261 2,314,029 131.9% Addition to/(use of) reserves 126,666 (862,363) - (862,363) 219,012 (2,138,261) (1,919,250) 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 1,998,469 202 Local Transportation
Revenue 28,100 28,100 - 28,100 16,710 - 16,710 59.5% E
xpenditures - 55,232 - 55,232 - - - 0.0% Addition to/(use of) reserves 28,100 (27,132) - (27,132) 16,710 - 16,710 Beginning Fund Balance 212,617 212,617 212,617 212,617 Ending Fund Balance 240,717 185,485 185,485 229,327 203 RMRA
Revenue 722,119 722,119 - 722,119 313,751 - 313,751 43.4% Expenditures 619,000 1,403,359 - 1,403,359 156,468 1,191,891 1,348,359 96.1% Addition to/(use of) reserves 103,119 (681,240) - (681,240) 157,283 (1,191,891) (1,034,608) Beginning Fund Balance 929,250 929,250 929,250 929,250 Ending Fund Balance 1,032,369 248,010 248,010 1,086,533 205 Measure A
Revenue 2,129,200 2,129,200 - 2,129,200 1,077,678 - 1,077,678 50.6% Expenditures 1,827,000 5,062,573 75,000 5,137,573 382,762 2,492,704 2,875,466 56.8% Addition to/(use of) reserves 302,200 (2,933,373) (75,000) (3,008,373) 694,916 (2,492,704) (1,797,788) Beginning Fund Balance 4,604,290 4,604,290 4,604,290 4,604,290 Ending Fund Balance 4,906,490 1,670,917 1,595,917 5,299,205 206 M
easure A-Other
Revenue - 3,090,154 - 3,090,154 - - - 0.0% Expenditures 1,263,000 2,500,893 - 2,500,893 22,910 309,581 332,491 13.3% Addition to/(use of) reserves (1,263,000) 589,261 - 589,261 (22,910) (309,581) (332,491) Beginning Fund Balance (590,631) (590,631) (590,631) (590,631) Ending Fund Balance (1,853,631) (1,369) (1,369) (613,541) 208 County Per Capita - Goleta Library
Revenue 682,612 682,612 - 682,612 2,324 - 2,324 0.3% Expenditures 761,200 761,200 - 761,200 316,873 - 316,873 41.6% Addition to/(use of) reserves (78,588) (78,588) - (78,588) (314,549) - (314,549) Beginning Fund Balance 163,932 163,932 163,932 163,932 Ending Fund Balance 85,344 85,344 85,344 (150,617) 209 County Per Capita - Buellton Library
Revenue 157,255 157,255 - 157,255 2,226 - 2,226 1.4% Expenditures 135,400 135,400 - 135,400 27,552 28,887 56,439 41.7% Addition to/(use of) reserves 21,855 21,855 - 21,855 ( 25,326) (28,887) (54,213) Beginning Fund Balance 150,003 150,003 150,003 150,003 Ending Fund Balance 171,858 171,858 171,858 124,678 210 County Per Capita - Solvang Library
Revenue 180,468 180,468 - 180,468 1,939 - 1,939 1.1% Expenditures 161,400 161,400 - 161,400 32,930 35,728 68,659 42.5% Addition to/(use of) reserves 19,068 19,068 - 19,068 (30,991) (35,728) (66,720) Beginning Fund Balance 131,980 131,980 131,980 131,980 Ending Fund Balance 151,048 151,048 151,048 100,988 211 Solid Waste
Revenue 1,423,800 1,531,405 - 1,531,405 776,449 - 776,449 50.7% Expenditures 1,515,800 1,895,593 - 1,895,593 353,783 705,441 1,059,224 55.9% Addition to/(use of) reserves (92,000) (364,188) - (364,188) 422,666 (705,441) (282,775) Beginning Fund Balance 1,533,333 1,533,333 1,533,333 1,533,333 Ending Fund Balance 1,441,333 1,169,145 1,169,145 1,955,999 Page "1
25 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2022
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
212 Public Safety Donations
Revenue - - - - 411 - 411 0.0%
Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - 411 - 411
Beginning Fund Balance 29,618 29,618 29,618 29,618
Ending Fund Balance 29,618 29,618 29,618 30,028
213 Buellton Library
Revenue 195,479 195,479 - 195,479 195,666 - 195,666 100.1% Expenditures 216,900 216,900 - 216,900 85,009 - 85,009 39.2% Addition to/(use of) reserves (21,421) (21,421) - (21,421) 110,658 - 110,658 Beginning Fund Balance 43,036 43,036 43,036 43,036
Ending Fund Balance 21,615 21,615 21,615 153,694
214 Solvang Library
Revenue 197,555 197,555 - 197,555 191,107 - 191,107 96.7% Expenditures 224,800 224,800 - 224,800 96,116 - 96,116 42.8% Addition to/(use of) reserves (27,245) (27,245) - (27,245) 94,991 - 94,991 Beg
inning Fund Balance 21,817 21,817 21,817 21,817
Ending Fund Balance (5,428) (5,428) (5,428) 116,808
217 Community Center
Revenue 124,590 124,590 - 124,590 - - - 0.0%
Expenditures 501,800 501,800 99,500 601,300 70,323 38,940 109,263 21.8% Addition to/(use of) reserves (377,210) (377,210) (99,500) (476,710) (70,323) (38,940) (109,263) Beginning Fund Balance - - - -
Ending Fund Balance (377,210) (377,210) (476,710) (70,323) 220 GTIP
Revenue 2,016,700 2,016,700 - 2,016,700 198,519 - 198,519 9.8% Expenditures 3,291,416 18,705,331 - 18,705,331 621,203 2,206,060 2,827,263 15.1% Addition to/(use of) reserves (1,274,716) (16,688,631) - (16,688,631) (422,684) (2,206,060) (2,628,744) 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) 13,157,299 221 Parks DIF
Revenue 90,000 90,000 - 90,000 130,990 - 130,990 145.5% Expenditures 1,120,000 6,008,993 - 6,008,993 30,957 261,979 292,936 4.9% Addition to/(
use of) reserves (1,030,000) (5,918,993) - (5,918,993) 100,033 (261,979) (161,946) 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 8,536,176 222 Public Facilities DIF
Revenue 17,800 17,800 - 17,800 (770) - (770) -4.3%
Expenditures - 17,030 - 17,030 - - - 0.0%
Addition to/(use of) reserves 17,800 770 - 770 (770) - (770) Beginning Fund Balance (1,639) (1,639) (1,639) (1,639) Ending Fund Balance 16,161 (869) (869) (2,409)
223 Library DIF
Revenue 5,000 5,000 - 5,000 3,507 - 3,507 70.1%
Expenditures 184,000 184,000 - 184,000 - - - 0.0%
Addition to/(use of) reserves (179,000) (179,000) - (179,000) 3,507 - 3,507 Beginning Fund Balance 220,719 220,719 220,719 220,719 Ending Fund Balance 41,719 41,719 41,719 224,226
224 Sher
iff Facilities DIF
Revenue 300 300 - 300 2,104 - 2,104 701.5%
Expenditures - 70,281 - 70,281 - - - 0.0%
Addition to/(use of) reserves 300 (69,981) - (69,981) 2,104 - 2,104 Beginning Fund Balance 139,502 139,502 139,502 139,502 Ending Fund Balance 139,802 69,521 69,521 141,607 225 Housing in Lieu
Revenue 6,000 6,000 - 6,000 18,857 - 18,857 314.3%
Expenditures 25,000 25,000 - 25,000 - - - 0.0%
Addition to/(use of) reserves (19,000) (19,000) - (19,000) 18,857 - 18,857 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 1,268,858 Page "2
26 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2022
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
226 Environmental Programs
Revenue 500 500 - 500 2,583 - 2,583 516.5% Expenditures 9,400 9,400 - 9,400 - - - 0.0% Addition to/(use of) reserves (8,900) (8,900) - (8,900) 2,583 - 2,583 Beginning Fund Balance 171,202 171,202 171,202 171,202 Ending Fund Balance 162,302 162,302 162,302 173,784 229 Fire DIF
Revenue 52,300 52,300 - 52,300 52,030 - 52,030 99.5% Expenditures - 4,842,367 - 4,842,367 3,036 641,626 644,662 13.3% Addition to/(use of) reserves 52,300 (4,790,067) - (4,790,067) 48,995 (641,626) (592,631) 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) 3,436,646 230 Long Range Development Plan (LRDP)
Revenue - 3,318,514 - 3,318,514 368 - 368 0.0% Expenditures - 3,318,514 - 3,318,514 - 111,338 111,338 3.4% Addition to/(use of) reserves - - - - 368 (111,338) (110,969) Be
ginning Fund Balance 160,196 160,196 160,196 160,196 Ending Fund Balance 160,196 160,196 160,196 160,564 231 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 78,829 95,024 173,854 24.0% Addition to/(use of) reserves - 125,563 - 125,563 (78,829) (95,024) (173,854) Beginning Fund Balance (125,563) (125,563) (125,563) (125,563) Ending Fund Balance (125,563) - - (204,392) 233 OBF-SCE
Revenue - 503,201 - 503,201 - - - 0.0% Expenditures - - - - - - - 0.0% A
ddition 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 7,255 - 7,255 10.0% Expenditures 550,000 600,000 - 600,000 - 32,000 32,000 5.3% Addition to/(use of) reserves (477,300) (527,300) - (527,300) 7,255 (32,000) (24,745) Beginning Fund Balance 532,103 532,103 532,103 532,103 Ending Fund Balance 54,803 4,803 4,803 539,358 235 Bicycle & Pedestrian Facilities
Revenue 14,400 14,400 - 14,400 1,451 - 1,451 0.0% Expenditures - - - - - - - 10.1% Addition to/(use of) reserves 14,400 14,400 - 14,400 1,451 - 1,451 Beginning Fund Balance 221,676 221,676 221,676 221,676 Ending Fund Balance 236,076 236,076 236,076 223,127 236 Mi
sc Grants Library
Revenue - 1,500 14,128 15,628 15,628 - 15,628 1041.9% Expenditures - 42,352 14,128 56,480 425 5,124 5,549 13.1% Addition to/(use of) reserves - (40,852) - (40,852) 15,203 (5,124) 10,079 Beginning Fund Balance 40,852 40,852 40,852 40,852 Ending Fund Balance 40,852 - - 56,055 237 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 December 31, 2022
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
238 Non-Residential Affordable Housing DIF
Revenue 84,200 84,200 - 84,200 6,361 - 6,361 7.6% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves 84,200 84,200 - 84,200 6,361 - 6,361 Beginning Fund Balance - - - - Ending Fund Balance 84,200 84,200 84,200 6,361 301 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 156,700 165,271 - 165,271 104,058 - 104,058 63.0% Expenditures 156,700 165,271 - 165,271 - - - 0.0% Addition to/(use of) reserves - - - - 104,058 - 104,058 Beginning Fund Balance - - - - E
nding Fund Balance - - - 104,058 304 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 30,445 16,948 47,393 11.4% A
ddition to/(use of) reserves - 187,377 - 187,377 (30,445) (16,948) (47,393) Beginning Fund Balance (186,933) (186,933) (186,933) (186,933) Ending Fund Balance (186,933) 444 444 (217,378) 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 - 238,500 - 238,500 4,649 - 4,649 1.9% E
xpenditures - 547,935 - 547,935 6,149 307,000 313,149 57.2% Addition to/(use of) reserves - (309,435) - (309,435) (1,500) (307,000) (308,500) Beginning Fund Balance 9,465 9,465 9,465 9,465 Ending Fund Balance 9,465 (299,970) (299,970) 7,965 317 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 December 31, 2022
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
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 3,150 - 3,150 1.3% Expenditures - 180,322 - 180,322 46,133 82,803 128,936 71.5% Addition to/(use of) reserves - 53,331 - 53,331 (42,983) (82,803) (125,786) Beginning Fund Balance (53,331) (53,331) (53,331) (53,331) Ending Fund Balance (53,331) - - (96,314) 320 Cal OES
Revenue - - (14,231) (14,231) - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - (14,231) (14,231) - - - Beginning Fund Balance 14,231 14,231 14,231 14,231 Ending Fund Balance 14,231 14,231 - 14,231 321 TIRCP
Revenue 9,681,877 10,739,773 - 10,739,773 230,902 - 230,902 Expenditures 9,681,877 10,478,711 - 10,478,711 368,691 474,512 843,203 8.0% Addition to/(use of) reserves - 261,062 - 261,062 (137,789) (474,512) (612,301) -234.5% Beginning Fund Balance (230,458) (230,458) (230,458) (230,458) Ending Fund Balance (230,458) 30,604 30,604 (368,247) 322 MBHMP
Revenue - 3,975,000 - 3,975,000 294,787 - 294,787 Expenditures 75,000 3,399,124 - 3,399,124 322,440 910,774 1,233,214 36.3% A
ddition to/(use of) reserves (75,000) 575,876 - 575,876 (27,653) (910,774) (938,427) -163.0% Beginning Fund Balance (592,760) (592,760) (592,760) (592,760) Ending Fund Balance (667,760) (16,884) (16,884) (620,413) 323 Cal OES PSPS Grant
Revenue - - - - - - - Expenditures - 29,770 - 29,770 24,249 8,684 32,933 110.6% Addition to/(use of) reserves - (29,770) - (29,770) (24,249) (8,684) (32,933) 110.6% Beginning Fund Balance 29,770 29,770 29,770 29,770 Ending Fund Balance 29,770 - - 5,521 324 California Planning Program Grant
Revenue - 114,881 - 114,881 107,790 - 107,790 Expenditures - 7,091 - 7,091 - - - 0.0% Addition to/(use of) reserves - 107,790 - 107,790 107,790 - 107,790 100.0% Beginning Fund Balance (107,790) (107,790) (107,790) (107,790) Ending Fund Balance (107,790) - - - 325 Isla Vista Library Grant
Revenue - - - - - - - Expenditures - 51,870 - 51,870 38,450 1,406 39,856 76.8% Addition to/(use of) reserves - (51,870) - (51,870) (38,450) (1,406) (39,856) 76.8% Beginning Fund Balance 51,870 51,870 51,870 51,870 Ending Fund Balance 51,870 - - 13,420 401 HBP
Revenue 1,668,000 15,478,056 - 15,478,056 - - - 0.0% Expenditures 1,668,000 15,374,643 - 15,374,643 97,808 93,875 191,683 1.2% Addition to/(use of) reserves - 103,413 - 103,413 (97,808) (93,875) (191,683) Beginning Fund Balance (103,412) (103,412) (103,412) (103,412) Ending Fund Balance (103,412) 0 0 (201,221) 402 CDBG
Revenue 353,279 995,374 - 995,374 23,048 - 23,048 2.3% Expenditures 593,072 995,374 - 995,374 77,023 105,493 182,515 18.3% Addition to/(use of) reserves (239,793) - - - (53,975) (105,493) (159,467) Beginning Fund Balance - - - - Ending Fund Balance (239,793) - - ( 53,975) Page "5
29 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2022
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
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 - - - - E
nding 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 - 560,600 211,329 - 211,329 37.7% Expenditures 673,500 673,500 - 673,500 302,316 24,909 327,225 48.6% Addition to/(use of) reserves (112,900) (112,900) - (112,900) (90,988) (24,909) (115,897) Beginning Fund Balance 896,723 896,723 896,723 896,723 Ending Fund Balance 783,823 783,823 783,823 805,736 502 Street Lighting
Revenue 306,000 306,000 - 306,000 183,582 - 183,582 60.0% Expenditures 305,500 333,637 - 333,637 115,270 - 115,270 34.5% Addition to/(use of) reserves 500 (27,637) - (27,637) 68,312 - 68,312 Beginning Fund Balance 190,727 190,727 190,727 190,727 Ending Fund Balance 191,227 163,090 163,090 259,039 503 PEG
Revenue 71,000 71,000 - 71,000 17,307 - 17,307 24.4% E
xpenditures - - - - - - - 0.0% Addition to/(use of) reserves 71,000 71,000 - 71,000 17,307 - 17,307 Beginning Fund Balance 177,574 177,574 177,574 177,574 Ending Fund Balance 248,574 248,574 248,574 194,881 504 CASp Cert and Training
Revenue 100 100 - 100 450 - 450 450.4% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves 100 100 - 100 450 - 450 Beginning Fund Balance 532 532 532 532 Ending Fund Balance 632 632 632 983 Page "6
30 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2022
Attachment 3
Printed Description Original Budget c Current
Budget d Budget
Requests e Proposed
Budget f YTD
Actual
Encum-
brances Totals Percent of
Current Budget
605 RDA Successor-NonHousing
Revenue 1,151,844 1,151,844 - 1,151,844 557,919 - 557,919 48.4% Expenditures 1,225,788 1,225,788 - 1,225,788 536,975 338,288 875,263 71.4% Addition to/(use of) reserves (73,944) (73,944) - (73,944) 20,944 (338,288) (317,344) 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) (8,317,197) 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 - 2,000 665 - 665 33.3%
Expenditures 2,000 2,000 - 2,000 - - - 0.0%
Addition to/(use of) reserves - - - - 665 - 665
Beginning Fund Balance - - - -
End
ing Fund Balance - - - 665
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 - - - - - - -
Be
ginning Fund Balance - - - -
Ending Fund Balance - - - -

TOTAL FOR ALL FUNDS
Revenue 65,848,908 115,308,683 (917,085) 114,391,598 19,223,936 19,223,936 16.7% Expenditures 81,207,215 166,191,251 1,328,859 167,520,110 19,927,768 20,620,306 40,548,074 24.4% Addition to/(use of) reserves (15,358,307) (50,882,568) (2,245,944) (53,128,512) (703,833) 20,620,306 (21,324,139) Beginning Fund Balance 68,583,508 68,583,508 68,583,508 68,583,508 Ending Fund Balance 53,225,201 17,700,939 15,454,995 67,879,675 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 December 31, 2022
Attachment 4
Project No. & Description Current Budget Activity Encumbrances Remaining Budget 9001 Hollister Avenue Redesign $ 602,931 $ - $ - $ 602,931 9002 Ekwill Street & Fowler Extension $ 21,776,760 $ 254,569 $ 432,831 $ 21,089,361 9006 Capital Improvement Projects - Neighborhood Srvs $ 7,039,685 $ 258,286 $ 222,543 $ 6,558,856 9007 San Jose Creek Bike Path - Middle Segment $ 1,028,637 $ 60,900 $ 241,836 $ 725,902 9009 San Jose Creek Channel Repai
r $ 2,250 $ - $ - $ 2,250 9024 Ellwood Mesa $ 1,760 $ 363 $ - $ 1,397 9025 Fire Station No. 10 $ 5,836,318 $ 81,865 $ 736,650 $ 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 $ 141,643 $ 182,494 $ 18,226,153 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 Repair $ 7,303,158 $ 6,258 $ 125,526 $ 7,171,374 9056 LED Street Lighting Project $ 96,159 $ 4,652 $ 143,212 $ (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 $ 200 $ 34,355 $ 1,175 9067 Goleta Community Center Seismic Upgrades $ 7,963,988 $ 120,216 $ 189,991 $ 7,653,781 9069 Miscellaneous Facilities Improvements $ 10 $ - $ - $ 10 9070 Fairview Ave at Calle Real/101 Sidewalk Infill $ 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 $ 11,739 $ 66,205 $ 809,881 9078 Rancho La Patera Improvements $ 648,304 $ - $ 52,926 $ 595,377 9079 Goleta Train Depot & S. La Patera Improvements $ 10,495,840 $ 368,691 $ 474,512 $ 9,652,637 9080 Electrical Utility Undergrounding $ 9 $ - $ - $ 9 9083 Signal Upgrades $ 3,215,100 $ - $ - $ 3,215,100 9084 Community Garden $ 1,587,105 $ 7,390 $ 56,497 $ 1,523,219 9085 Old Town Goleta Drainage Stud
y $ 300,000 $ - $ - $ 300,000 9086 Vision Zero Plan $ 10,000 $ - $ - $ 10,000 9087 Mid-Block Crossing on Calle Real/Encina (HAWK) $ 106,555 $ 38,058 $ 36,094 $ 32,403 9088 RRFB Improvements at School Crosswalks $ 127,608 $ 20,735 $ 112,406 $ (5,534) 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 Improvements $ 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 $ 7,253 $ 603,984 $ 168,379 9100 Fairview Ave and Hollister Ave Roundabou
t $ 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 Park $ 59,641 $ - $ 25,493 $ 34,148 9110 Hollister Ave Class 1 Bike Path Lighting $ 659,615 $ 8,830 $ 75,342 $ 575,443 9111 Jonny D. Wallis Park Phase 2 - Splash Pad $ 1,771,497 $ 8,383 $ 26,502 $ 1,736,612 9112 Ellwood Mesa/Sperling Preserve Open Space Plan $ 3,324,124 $ 322,440 $ 910,774 $ 2,090,910 9113 Mathilda Park Improvements $ 511,981 $ 432 $ 11,947 $ 499,603 9114 Hollister Ave Old Town Interim Striping Projec
t $ 1,378,446 $ 837 $ 53,606 $ 1,324,003 9115 Public Works Corp Yard Repairs $ 600,000 $ 8,519 $ 26,481 $ 565,000 9116 Pickleball Courts $ 100,000 $ - $ - $ 100,000 9117 San Jose Creek Channel Fish Passage Modification $ 1,264,347 $ 18,989 $ 401,074 $ 844,284 9118 Ellwood Coastal Trails & Habitat Restoration $ 283,500 $ - $ - $ 283,500 9119 Ellwood Beach Drive Drainage $ 93,000 $ 6,334 $ 83,666 $ 3,000 9120 Evergreen Park Drainage Repai
r $ 52,300 $ - $ 4,238 $ 48,062 9121 Goleta Community Center ADA Improvements $ 912,746 $ - $ 39,200 $ 873,546 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 @ Jenn a $ 100,000 $ - $ - $ 100,000 9807 Goleta Prepare Now Grant $ 9,435 $ 678 $ - $ 8,757 9901 MIS/ERP System Implementation $ 349,272 $ - $ 41,309 $ 307,963 Grand Total $ 107,089,705 $1,761,626 $ 7,322,507 $ 98,005,572 33 ATTACHMENT 5:

Resolution Amending the City's Operating & CIP Budget for Fiscal Year 2022/23
34 Attachment 5

Page 1 ends

RESOLUTION NO. 23-___

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 POSIT IONS 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 March 7, 202 3 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 Second Quarter Ended December 31, 2022 and does hereby find the recommendation to be necessary and in the City’s best interest; and

WHEREAS, Section 2.1 of the City of 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, December 6, 2022 , and December 20, 2022 the City Council adopted most recent said recommend ed a uthorized positions, 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 adjustmen ts f or 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

Page 2 ends

2022/23 included herein as Exhibit B is amended to reclass the Management Assistant position to Human Resources Technician in City Manager’s Office and Human Resources program, and to add a new Planning Commission Clerk position to the Planning Commission and Design Review program and is hereby approved and adopted to supersede any prior schedule of authorized positions.

SECTION 3.

The City of Goleta Salary Schedule and Classification Plan for Fiscal Year 2022/23 is amended effective March 7, 2023 , to add the Classi fication Specification of “Human Resources Technician ” at Grade 10 8 and “Planning Commission Clerk ” at Grade 107 as included herein as Exh ibit 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 7th day of March, 2023.

__________________________

PAULA PEROTTE, MAYOR

ATTEST: APPROVED AS TO FORM:

_____________________________ ___________________________ DEBORAH S. LOPEZ MEGAN GARIBALDI

CITY CLERK CITY ATTORNEY
36 Attachment 5

Page 3 ends

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 foregoi ng Resolution No. 23-___ was duly adopted by the City Council of the Cit y of Goleta at a regular meeting held on the 7th day of March, 2023, by the following vote of the Council:

AYES:

NOES:

ABSENT:

(SEAL)

_________________________
DEBORAH S. LOPEZ

CITY CLERK

37 Schedule of FY 2022/23
2nd 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
Non-Departmental 101 8500 40003 101-80-8500-40003 68,787.00 Property Tax In- Lieu of VLF 4,285,300.00 - 4,285,300.00 Cleanup 4,354,087.00 4,354,087.00 Non-Departmental 101 8500 40300 101-80-8500-40300 (1,000,000.00) Cannabis Tax 2,100,000.00 273,469.72 1,826,530.28 Cleanup 1,100,000.00 826,530.28 Non-Departmental 101 8500 46000 101-80-8500-46000 14,231.00 Miscellaneous Revenue - 14,964.55 (14,964.55) Cleanup 14,231.00 (733.55) Goleta Library 236 2100 44701 236-20-2100-44701 14,128.00 Grant Proceeds - Other Agencies 1,500.00 15,628.00 (14,128.00) New 15,628.00 - Non-Departmental 320 8500 44400 320-80-8500-44400 (14,231.00) Grant Proceeds - State - - - Cleanup (14,231.00) (14,231.00) Total (917,085.00)$
38 Schedule of FY 2022/23
2nd 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
City Clerk 101 1300 51200 10 General Government 1300 City Clerk 510 Service5120 Professional & Contract Services 101-10-1300-51200 4,000.00 Professional Services 57,200.00 10,238.00 41,992.95 4,969.05 Cleanup 61,200.00 8,969.05 On-Going Advance Planning 101 4300 57020 40 Community Development 4300 Advance Planning 570 Capit a 5702 Computer
Hardware &
Peripherals
101-40-4300-57020 48,880.88 Computer Hardware & Peripherals 33,150.67 - 33,150.67 - Cleanup 82,031.55 48,880.88 One-Time Sustainability 101 4500 57010 40 Community Development 4500 Sustainability 570 Capit a 5701 Machinery &
Equipment 101-40-4500-57010 15,000.00 Machinery & Equipment 50,000.00 - - 50,000.00 Cleanup 65,000.00 65,000.00 One-Time Debt Service 101 8100 54014 80 Non-Departmental 8100 Debt Service 540 Other C5401 Other Charges 101-80-8100-54014 974,600.00 Other Charges 776,000.00 - - 776,000.00 Cleanup 1,750,600.00 1,750,600.00 One-Time San Jose Creek
Channel Repair 101 9009 57071 90 Capital Improvement 9009 San Jose Creek Chan n570 Capita 5707 Capital Project 101-90-9009-57071 (2,250.00) Construction 2,250.00 - - 2,250.00 Cleanup - - One-Time LED Street Lighting
Project 101 9056 57071 90 Capital Improvement 9056 LED Street Lighting Pr o570 Capita 5707 Capital Project 101-90-9056-57071 100,000.00 Construction 74,989.84 4,651.71 143,212.13 (72,874.00) Cleanup 174,989.84 27,126.00 One-Time Street Maintenance 205 5800 51062 50 Public Works 5800 Street Maintenance 510 Servic e5106 Maintenance and Repairs 205-50-5800-51062 55,000.00 Maintenance-Streets 117,754.73 53,762.43 1,760.30 62,232.00 New 172,754.73 117,232.00 One-Time Hollister Ave Class
1 Bike Path
Lighting
205 9110 57070 90 Capital Improvement 9110 Ho llister Ave Class 1 B570 Capita 5707 Capital Project 205-90-9110-57070 20,000.00 Design 25,745.40 7,938.90 23,479.40 (5,672.90) Cleanup 45,745.40 14,327.10 One-Time Goleta Community
Center 217 6510 51200 60 Neighborhood Services & Pu 6510 Goleta Community Ce n510 Service5120 Professional &
Contract Services 217-60-6510-51200 99,500.00 Professional Services - 29,932.54 38,939.66 (68,872.20) Cleanup 99,500.00 30,627.80 One-Time Old Town Goleta
Drainage Study 234 9085 57070 90 Capital Improvement 9085 Old Town Goleta Drai n570 Capita 5707 Capital Project 234-90-9085-57070 (50,000.00) Design 200,000.00 - - 200,000.00 Transfer 150,000.00 150,000.00 One-Time Ellwood Beach
Drive Drainage 234 9119 57070 90 Capital Improvement 9119 Ellwood Beach Drive D570 Capita 5707 Capital Project 234-90-9119-57070 50,000.00 Design - - - - Transfer 50,000.00 50,000.00 One-Time Goleta Library 236 2100 51035 20 Library Services 2100 Goleta Library 510 Servic e5103 Supplies 236-20-2100-51035 14,128.00 Books & Subscriptions 10,177.98 - 5,123.63 5,054.35 New 24,305.98 19,182.35 One-Time Total 1,328,858.88$
39 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 22/23
Adopted Dec 20,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed March 7,
2023
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 - (1.00) - 1.00 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 Human Resources Technician - 1.00 1.00 Total Human Resources/Risk Management 3.00 - 1.00 - 4.00 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 Anal
yst 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 22/23
Adopted Dec 20,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed March 7,
2023
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 Planning Comm & Design Rev
Planning Commission Clerk - 1.00 1.00 Total Planning Comm & Design Rev - - - 1.00 1.00 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 - - 1.00 19.50 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 & Op
en Spaces
Parks & Open Spaces Manager 1.00 1.00 Management Assistant - -
Public Works Supervisor 1.00 1.00
Environmental Services Specialist 1.00 1.00 Lead Maintenance Worker - -
Administrative Assistant 1.00 1.00
Maintenance Worker II 1.00 1.00
Maintenance Worker I 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 22/23
Adopted Dec 20,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed March 7,
2023
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 - -
Assistant Engineer - -
Total Street Lighting - - - - - 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 Worker - -
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
Ass
istant 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 1.00 1.00
Total Neighborhood Services 4.00 - - - 4.00 Homelessness
Homelessness Services Coordinator 1.00 1.00 Total Homelessness 1.00 - - - 1.00 Economic Development
Principal Project Manager - -
Senior Project Manager - -
Economic Development Coordinator - - Total Economic Development - - - - - Parks & Recreation
Parks & Recreation Manager 1.00 1.00 Management Assistant 1.00 1.00
Total Parks & Recreation 2.00 - - - 2.00 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 22/23
Adopted Dec 20,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed March 7,
2023
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 T 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 27.13 - - - 27.13 Grand Total: 117.275 - - 1.000 118.275 43 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 22/23
Adopted Dec 20,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed March 7,
2023
*Schedule of Proposed Authorized Positions has been summarized to reflect positions in the Departments/Programs by majority of time spen 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 - (0.50) - 1.00 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 Human Resources Technician 0.50 0.50 1.00 Total Human Resources/Risk Management 3.50 - 0.50 - 4.00 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 22/23
Adopted Dec 20,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed March 7,
2023
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 Commission Clerk - 1.00 1.00 Total Planning Commission & Design Review Board - - - 1.00 1.00 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 - - 1.00 19.50 45 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2021/22 AND 2022/23
Exhibit B
Department/Positions
FY 22/23
Adopted Dec 20,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed March 7,
2023
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 Worker - -
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 - -
Assistant Engineer 0.25 0.25
Total Street Lighting 0.25 - - - 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 Worker - -
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 22/23
Adopted Dec 20,
2022
Program
Reallocation Reclass
Additions/
Deletions
FY 22/23
Proposed March 7,
2023
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 1.00 1.00
Total Neighborhood Services 3.80 - - - 3.80 Homelessness
Homelessness Services Coordinator 1.00 1.00
Total Homelessness 1.00 - - - 1.00 Economic Development
Principal Project Manager - -
Senior Project Manager - -
Economic Development Coordinator - -
Total Economic Development - - - - - Parks & Recreation
Neighborhood Services Director 0.10 0.10
Parks
& Recreation Manager 1.00 1.00
Management Analyst 0.10 0.10
Management Assistant 1.00 1.00
Total Parks & Recreation 2.20 - - - 2.20 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 T 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 27.13 - - - 27.13 Grand Total: 117.275 - - 1.00 118.275 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 Planning Commission Clerk G / NE
Public Records Specialist
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
Human Resources Technician C / NE
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 / E
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 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: March 7, 2023
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 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
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 Envrionmental Services Manager M/M / E ANNUAL 126,755.58 133,093.36 139,748.03 146,735.43 154,072.20 161,775.81 Planning Manager 115 M/M / 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 / E ANNUAL 138,163.59 145,071.77 152,325.35 159,941.62 167,938.70 176,335.64 Principal Project Manager M/M / E
Parks and Open Space Manager 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 E / E 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 Manager Emeritus HOURLY 128.79 (eff. 9/1/22) City Manager HOURLY 139.90
BI-WEEKLY 11,192.31
MONTHLY 24,250.00
ANNUAL 291,000.00 (eff. 9/1/22)
City Councilmember HOURLY 26.55
BI-WEEKLY 2,123.80
MONTHLY 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 March 7, 2023, 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: March 7, 2023
49 CITY OF GOLETA, CALIFORNIA

HUMAN RESOURCES TECHNICIAN

Class specifications are intended to present a descriptive list of the range of duties performed by employees in the class. Specifications are not intended to reflect all duties performed within the job.

DEFINITION

Performs a variety of para-professional level administrative, technical, and analytical duties in support of the City's human resources functions including recruitment and selection, classification and compensation, payroll and benefits administration, performance management, employee training, labor relations, and related functions; also provides information and assistance to City employees and the general public regarding human resources activities, policies, and procedures.

CLASS CHARACTERISTICS

Incumbents of this class perform a variety of technical and complex tasks in support of the Human Resources Department . The Human Resources Technician is expected to carry out responsibilities with a significant degree of independence, exercising sound judgement, problem-solving skills, and customer services skills. Incumbents of this class also provide paraprofessional and clerical assistance to professional staff and may assist with general office support.

ESSENTIAL JOB FUNCTIONS

The following duties are typical for positions in this classification. Incumbents may not perform all listed job functions, nor are all listed duties necessarily performed by everyone in this class depending upon business needs and changing business practices:

1. Perform a variety of administrative and technical tasks involved in the human resources function including recruitment and selection, classification and compensation, performance management, employee and labor relations, payroll and benefits administration, and employee training.

2. Participate in the preparation of recruitment plans, including preparing job bulletins and examination materials. Prepare recruitment advertisements and announcements and submit them to appropriate publications and/or websites.

3. Screen applications, proctor exams, and grade test materials.

4. Prepare, schedule, and administer written, oral, performance and agility tests; conduct briefings and debriefings of examination board members.

5. Draft and send letters, notices, and other related correspondence to candidates and raters participating in a variety of selection processes.

6. Conduct pre-employment processes; receive and review completed paperwork from candidates and new employees. Schedule pre-employment drug screening or physical exams as needed.

7. Conduct employment verification and contact candidate references. 50 8. Coordinate personnel functions with payroll activities; ensure accurate maintenance of personnel transactions and status.

9. Assist in coordination of City’s benefit program including open enrollment and providing assistance with new employee enrollment and existing employee change forms.

10. Maintain the dedicated webpage for the Human Resource Department; replace posted documents as necessary and update with current, relevant information.

11. Conduct salary surveys and special studies; participate in a variety of projects; gather and analyze data; prepare recommendations as necessary.

12. Maintain confidential exam and employee personnel files, including medical files.

13. Assist in the coordination of the annual performance evaluation program.

14. Conduct new employee on- boarding and participate in New Employee Orientation presentations. Explain and advise employees of City benefits and personnel policies.

15. Interpret general human resources policies and procedures; respond to requests for information and assistance from employees, management, outside agencies, and the public.

16. Perform related duties and responsibilities as required.

QUALIFICATIONS GUIDELINES

Education, Experience and Training

Any combination of experience and training that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be:

Education:

Graduation from high school of a GED equivalent; completion of an Associate’s degree in human resources or a related field or completion of college coursework applicable to human resources management is highly desirable.

Experience:

Two years of progressively responsible experience in the administration of human resources programs or a related field, preferably within a local government environment.

Knowledge and Abilities

Knowledge of:

• Modern principles and practices of public sector human resource management and administration.

• Methods
and techniques of recruitment, interviewing and selection.

• Principles for job evaluation and analysis.
51 • Research and analysis methods and techniques.

• Principles and practices of benefits administration.

• Pertinent Federal, State and local laws, codes and regulations.

• Modern office practices, methods computers and computer software including Microsoft Word and Excel and HRIS systems.

Ability to:

• Perform responsible and complex technical and analytical human resources functions involving the use of sound judgment and personal initiative.

• Model exemplary behaviors and conformance to policy expectations.

• Analyze, interpret, summarize, and present administrative and technical information and data in an effective manner.

• Effectively administer a variety of departmental programs and administrative duties.

• Evaluate and recommend improvements in operations, procedures, policies, or methods.

• Interpret and apply the policies, procedures, laws, codes, and regulations pertaining to assigned programs and functions.

• Plan, organize, and execute assignments with minimal supervision and direction.

• Understand and carry out verbal and written instructions; express ideas clearly and concisely verbally and in writing; read, understand, and utilize data.

• Establish and maintain professional and cooperative working relationships with those contacted in the course of work.

• Use a computer and utilize software applications such as word processing, spreadsheets, database management, and graphics presentations as required by the duties of the assignment.

Special Requirements

• Possession of a valid Class “C” California driver's license and a satisfactory driving record.

PHYSICAL AND MENTAL DEMANDS/WORKING CONDITIONS

• Mental function: Includes reading, writing, mathematical computations, operating a computer, problem solving, managing multiple projects, calmly handling complaints and problems from irate citizens or contractors, and decision making under stressful conditions. • Productivity: Incumbents must perform work in an efficient, effective and timely manner with 52 minimal direction.
• Mobility: Incumbents require sufficient mobility to work in an office setting and operate office equipment. Incumbents may be required to perform light lifting and carrying, file documents in various locations and heights, and sit, stand, walk, remain seated, and work at a video display terminal for prolonged periods of time.
• Vision: Vision sufficient to read small print, computer screens, and printed documents, and to operate assigned equipment.
• Hearing: Incumbents are required to hear in the normal audio range with or without correction.
• Environment: Normal office setting with some travel to attend meetings. Incumbents may be exposed to noise and/or dust.
• Other factors: Incumbents may be required to work extended hours including evenings and weekends. Incumbents may be required to travel outside City boundaries to attend meetings and to use a personal vehicle in the course of employment.

Date Adopted: TBD Revised:

53 CITY OF GOLETA, CALIFORNIA

PLANNING COMMISSION CLERK

DEFINITION

Under general supervision of the Planning and Environmental Review Department Director , assists with the activities and operations of assigned boards and commissions including the Planning Commission, Design Review Board, and Historic Preservation Commission, including agenda preparation and distribution, taking and transcribing minutes, public information dissemination, and records management; provides administrative support to the Planning Department and performs related duties as required.

CLASS CHARACTERISTICS

This position performs administrative tasks in support of the Planning Department, including preparing agendas; attending, taking, and transcribing minutes; and assisting with Planning Department functions. Employees in this class often have contact with the public and staff and provide information and research assistance as well as answer a variety of questions requiring knowledge of City departments, procedures and operations.

ESSENTIAL JOB FUNCTIONS

1. Attends Planning Commission, Design Review Board, Historic Preservation Commission, and other special meetings to record official proceedings; assists with the preparation of minutes and other documents; assists with the publication, filing, indexing and safekeeping of all proceedings of assigned boards and commissions.

2. Assists with the preparation, organization, and distribution of the agenda and agenda packet materials for assigned boards and commission meetings.

3. Records proceedings of meetings; takes detailed and comprehensive notes of meetings with the end product being concise, accurate, articulate, and well thought out minutes.

4. Assists with the maintenance of Planning Department records and archives including General Plan amendments, permits, ordinances, resolutions, minutes.

5. Prepares legal notices of meetings for publication; mail to appropriate parties; coordinate ad posting.

6. Coordinates the retrieval, protection, retention, and destruction of all records in accordance with City policy and legal, financial, governmental, and historical requirements.

54 7. Assists with the coordination of the Planning Department’s activities with those of other departments and outside agencies and organizations.

8. Assists in the preparation of complex documents and reports.

9. Assists in maintenance of dedicated webpages for the Planning Department.

10. Composes and proofreads a wide variety of complex and confidential documents, reports, letters, memoranda including action minutes.

11. Provides research support for City staff regarding agenda items, staff reports, resolutions, CC&Rs, retrieval of files, plans, etc.

12. Performs research activities including detailed records retrieval of previous actions, codes, and develops historical records on research efforts; assists with the preparation of reports, boards and commissions agendas, and correspondence.

13. Acts as liaison between the Planning Department and other City departments regarding agenda items, legal documents, meeting procedures, and other items that may arise.

14. Prepares official notifications to the public regarding public hearings, including legal advertising of notices.

15. Responds to inquiries from the public and City staff regarding departmental programs, procedures, activities, and other matters which require an in-depth knowledge of the department.

16. Performs related duties and responsibilities as required.

QUALIFICATIONS GUIDELINES

Education, Experience and Training

Any combination of experience and training that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be:

Education:

• Equivalent to two years of college- level coursework at an accredited college with major emphasis on public administration, business administration, or a related field.

Experience:

• F our years of increasingly responsible experience in com plex administrative office work including participating in recording or transcription activities and records management, preferably in local government.

Knowledge and Abilities

Knowledge of:

• Meetings, processes, and procedures for boards and commissions.

• Research and report writing techniques and methods.

• Principles and practices of records management, including records retention laws. 55 • Principles used in taking and preparing minutes.

• English usage, spelling, grammar, and punctuation.

Ability to:

• Analyze problems, identify alternative solutions, project consequences of proposed actions and implement recommendations in support of goals.

• Ensure compliance with Federal, State, and local rules, laws, and regulations.

• Interpret and apply pertinent laws, rules and regulations.

• Coordinate the retention/destruction of official records in accordance with applicable laws and regulations.

• Research, analyze and recommend appropriate policies and procedures for the operation of a records management system.

• Interpret and apply the policies, procedures, laws, codes, and regulations pertaining to assigned programs and functions.

• Communicate clearly and concisely, both verbally and in writing.

• Establish and maintain cooperative and effective working relationships with those contacted in the course of work.

• Attend evening meetings.

Special Requirements

• Possession of a valid Class “C” California driver's license and a satisfactory driving record.

PHYSICAL AND MENTAL DEMANDS/WORKING CONDITIONS

The physical and mental demands herein are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform these essential job functions. • Mental function: Includes reading, writing, mathematical computations, operating a computer, problem solving, managing multiple projects, calmly handling complaints and problems from irate citizens or contractors, and decision making under stressful conditions. • Productivity: Incumbents must perform work in an efficient, effective and timely manner with minimal direction.
• Mobility: Incumbents require sufficient mobility to work in an office setting and operate office equipment. Incumbents may be required to perform light lifting and carrying, file documents in various locations and heights, and sit, stand, walk, remain seated, and work at a video display terminal for prolonged periods of time.
• Vision: Vision sufficient to read small print, computer screens, and printed documents, and to operate assigned equipment.
• Hearing: Incumbents are required to hear in the normal audio range with or without correction.
• Environment: Normal office setting with some travel to attend meetings. Incumbents may be exposed to noise and/or dust.
56 • Other factors: Incumbents will be required to work extended hours including evenings.

Incumbents may be required to travel outside City boundaries to attend meetings and to use a personal vehicle in the course of employment.

Date Adopted: TBD Date Revised:
57 ATTACHMENT 6:

Fiscal Year 2022/23 Second Quarter Financial Review
Presentation
58 Fiscal Year 2022/23
Second Quarter
Financial Review
City of Goleta
City Council Meeting
March 7, 2023
59 2
General Fund Budget Summary
March 7, 2023 City of Goleta – FY 2022/23 Second Quarter Financial Review  FY 22/23 Adopted Budget was approved June 21, 2022 at $44.08 million  FY 22/23 Current Budget at $53.4 million
 Includes FY 21/22 final carryover of $6.4 million
 New appropriations since July 1, approximately $2.7 million  Recommending revenue adjustments of $(916,982) and expenditures adjustment of $1.1 million  Personnel Updates
 Recommending reclassifying Management Assistant (Grade 107) to Human Resources Technician (Grade 108)  Recommending new Planning Commission Clerk (previously provided through contract services). Total FTE will increase from 117.275 FTE to 118.275 FTE Category
2021/22
Actuals
2022/23
Adopted
Budget
2023/23
Current
Budget
Recommended
Amendments
2022/23
Amended
Budget
Revenues and Other Sources 37,623,480$ 36,041,100$ 36,350,591$ (916,982)$ 35,433,609$ Operating Expenditures 30,895,556$ 36,815,225$ 43,014,705$ 1,042,481$ 44,057,186$ Capital Expenditures 251,642$ 7,260,078$ 10,334,314$ 97,750$ 10,432,064$ Total Expenditures 31,147,198$ 44,075,303$ 53,349,019$ 1,140,231$ 54,489,250$ Net Change to Fund Balance 6,476,282$ (8,034,203)$ (16,998,427)$ (2,057,213)$ (19,055,640)$ Beginning Fund Balance 32,792,658$ 39,268,940$ 39,268,940$ 39,268,940$ Ending Fund Balance 39,268,940$ 31,234,737$ 22,270,513$ (2,057,213)$ 20,213,300$ 60 Summary of Revenues
3March 7, 2023 City of Goleta – FY 2022/23 Second Quarter Financial Review Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget Qtr YTD Actuals
%
Realized
Qtr YTD
% Chg
Property Taxes 8,655,521 2,162,057 8,478,600 2,467,978 29.1% 14.1% Sales Taxes 8,572,807 2,871,838 8,316,500 3,290,722 39.6% 14.6% Transient Occupancy Tax 14,341,129 5,814,840 13,100,000 5,789,817 44.2% -0.4% Cannabis Tax 1,738,534 570,778 2,100,000 273,470 13.0% -52.1% Franchise Fee Tax 1,513,730 402,115 1,408,900 389,957 27.7% -3.0% License & Service Charges 1,929,169 905,460 1,996,800 956,156 47.9% 5.6% Fines & Penalties 168,275 56,092 141,000 49,273 34.9% -12.2% Interest & Rent Income (105,801) 108,598 334,000 683,262 204.6% 529.2% Reimbursements 386,437 170,288 326,000 113,981 35.0% -33.1% Other Revenues 398,976 26,743 104,991 47,059 44.8% 76.0% Other Sources 24,704 13,765 43,800 10,700 24.4% -22.3%
Total Revenues 37,623,480$ 13,102,575$ 36,350,591$ 14,072,375$ 38.7% 7.4% Revenues
FY 2022/23FY 2021/22
61 Summary of Revenue Adjustments
4March 7, 2023 City of Goleta – FY 2022/23 Second Quarter Financial Review Property Taxes 8,478,600 - 8,478,600 2,467,978 29% 68,787 8,547,387 Sales Taxes 8,316,500 - 8,316,500 3,290,722 40% - 8,316,500 Transient Occupancy Tax 13,100,000 - 13,100,000 5,789,817 44% - 13,100,000 Cannabis Tax 2,100,000 - 2,100,000 273,470 13% (1,000,000) 1,100,000 Franchise Fee Tax 1,408,900 - 1,408,900 389,957 28% - 1,408,900 License & Service Charges 1,687,300 309,500 1,996,800 956,156 48% - 1,996,800 Fines & Penalties 141,000 - 141,000 49,273 35% - 141,000 Interest & Rent Income 334,000 - 334,000 683,262 205% - 334,000 Reimbursements 326,000 - 326,000 113,981 35% - 326,000 Other Revenues 105,000 (9) 104,991 47,059 45% 14,231 119,222 Other Sources 43,800 - 43,800 10,700 24% - 43,800 Total Revenues 36,041,100 309,491 36,350,591 14,072,375 39% (916,982) 35,433,609 For the Quarter Ended December 31, 2022
Budget to Actual Comparison
Revenues
General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 12/31/2022 Actuals % of Budget
62 Summary of Expenditure Adjustments
5March 7, 2023 City of Goleta – FY 2022/23 Second Quarter Financial Review General Government 6,218,750 195,230 6,413,980 2,900,561 45% 4,000 6,417,980 General Services 3,281,675 408,376 3,690,051 1,508,914 41% - 3,690,051 Library 434,600 (9) 434,591 148,799 34% - 434,591 Finance 1,789,500 3,880 1,793,380 619,321 35% - 1,793,380 Planning & Env. Review 4,293,800 596,970 4,890,770 1,669,563 34% 63,881 4,954,651 Public Works 8,098,300 4,342,999 12,441,299 2,497,465 20% - 12,441,299 Neighborhood Services 2,074,600 652,034 2,726,634 1,196,730 44% - 2,726,634 Public Safety 9,766,000 - 9,766,000 4,690,554 48% - 9,766,000 Non-Departmental 858,000 - 858,000 16,802 2% 974,600 1,832,600 Capital Improvement Projects 7,260,078 3,074,236 10,334,314 108,167 1% 97,750 10,432,064 Total Expenditures 44,075,303 9,273,716 53,349,019 15,356,876 29% 1,140,231 54,489,250 For the Quarter Ended December 31, 2022
Budget to Actual Comparison
Original Budget Prior Revisions Current Budget 12/31/2022 Actuals % of Budget Recommended
Revisions Amended BudgetExpenditures
General Fund Statement of Revenue and Expenditures
City of Goleta
63 Personnel Updates
6March 7, 2023 City of Goleta – FY 2022/23 Second Quarter Financial Review General Government – City Attorney’s Office & Human Resources  Management Assistant (Grade 107) recommended to be reclassified as Human Resources Technician (Grade 108)  Classification that performs wide variety of technical assignments in recruitment, examinations, compensation, classification and employee benefits program, and reflects
majority of duties
 Position will continue to be programmed 50% under City Attorney’s Office and 50% under Human Resources  No new appropriation needed due to vacancy and realized salary savings available  Future annualized increase costs are at approximately $7,500.

Planning & Environmental Review - Planning Administration  New Planning Commission Clerk (Grade 107)
 Work efforts previously provided by contract services by Linda Gregory and supplemented by the Planning Permit Technician and Planning’s Management Assistant
 Position
will provide administrative support to Planning Commission, Design Review Board, and the new Historic Preservation Commission. Including document
imaging work and implementation of records management program in the PER department and other support to department operations.  Future annualized increase costs are at approximately $70,000 more per year when compared to contracted amount of $43,100 with an estimated 0.6 FTE equivalency. Howev
er, does not account for support from the Planning Permit Technician and Management Assistant and additional work for the Historical Preservation Commission
 Services are more appropriately performed by employees under state independent contractor and CalPERS regulations.  Total FTE’s will increase from 117.275 to 118.275.
64 General Fund – Fund Balance and
Reserves
7March 7, 2023 City of Goleta – FY 2022/23 Second Quarter Financial Review  Revised estimated unassigned fund balance available
for
one-time use estimated at $3 million by June 30,
2023, after adjusting for liquidity and revenue
stability of $3 million.

Reminder:
 Carryovers for CIP and Special projects
reflect
ed
 Fair market value adjustment
 Target level to maintain unassigned fund
balance at $3 million, lea
ving $3 million
available for one-time use for unanticipated
expenditures and other unfunded liabilities,
priorities and projects
 $3 million to serve as revenue stabilizer and
support liquidity and cash flow needs when
dealing with timing is
sues and reimbursable
grants – to be revaluated during upcoming
budget process
 Staff evaluating reserve categories and
amounts
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 1,105,541 11,235,254 - 11,235,254 Street Maintenance - - - Sustainability - - -

OPEB UAL - - - CalPERS Pension UAL - - - CIP Project - Train Depot Match - - - CIP Project Funding - - - - Encumbrances - - - - FMV Adjustment 429,996 429,996 429,996 Unassigned Fund Balance - Held
for liquidity and revenue stability 3,000,000 3,000,000 Unassigned Fund Balance 26,059,188 - (19,209,509) 7,955,220 (5,057,213) 2,898,007 Total 39,268,940 1,105,541$ (19,209,509)$ 22,270,513$ (2,057,213)$ 20,213,300$ 65 Capital Improvement Program (CIP) and
Other Special Revenue Funds
8  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.

March 7, 2023 City of Goleta – FY 2022/23 Second Quarter Financial Review 66 Looking Ahead
9 Date Description
March – April, 2023 Annual Work Program Workshops
April 2023 User Fee Update for FY 23/24
April 2023 FY 22/23 – Annual Comprehensive Financial Report and Single Audit Report
May 16, 2023 FY 22/23 - Q3 Financial Review
May 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 March 7, 2023 City of Goleta – FY 2022/23 Second Quarter Financial Review 67

Goleta City CouncilMarch 7, 2023

Goleta City Council
March 7, 2023